Final IIUP International Standards on Auditing 20th century. I in
Replenishment date: 05.05.2011
Content: miup_mezhdunarodnye_standarty_audita_20_v_1v.rar (10.39 KB)
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Description
Final exam IIUP "International Auditing Standards".
Answers to 20 questions are given, in the form of a table.
A separate file contains all the questions.
Questions for comparison:
1. International Standards on Auditing (ISA) should apply:
a) when checking all indicators of financial statements;
b) when checking indicators, the distortion of which may affect the decisions of interested users of financial statements;
c) when checking the indicators in respect of which reasonable assurance of their materiality can be obtained;
d) when checking the opening balances and comparable reporting values.
2. Ancillary services in ISA include:
a) consulting services, valuation activities, accounting and reporting services;
b) financial analysis, business valuation, consulting, services for the reorganization of enterprises, drawing up (compilation) of reports;
c) review, agreed procedures, compilation of financial information;
d) accounting and reporting services, consulting services, property and business valuation, training and other services related to auditing.
...
20. If the auditor believes that the presentation and disclosure of expected financial information is not adequate, he should:
a) express a qualified opinion or negative opinion;
b) refuse the task;
c) true (a) and (b) simultaneously;
d) carry out additional audit procedures.
Answers to 20 questions are given, in the form of a table.
A separate file contains all the questions.
Questions for comparison:
1. International Standards on Auditing (ISA) should apply:
a) when checking all indicators of financial statements;
b) when checking indicators, the distortion of which may affect the decisions of interested users of financial statements;
c) when checking the indicators in respect of which reasonable assurance of their materiality can be obtained;
d) when checking the opening balances and comparable reporting values.
2. Ancillary services in ISA include:
a) consulting services, valuation activities, accounting and reporting services;
b) financial analysis, business valuation, consulting, services for the reorganization of enterprises, drawing up (compilation) of reports;
c) review, agreed procedures, compilation of financial information;
d) accounting and reporting services, consulting services, property and business valuation, training and other services related to auditing.
...
20. If the auditor believes that the presentation and disclosure of expected financial information is not adequate, he should:
a) express a qualified opinion or negative opinion;
b) refuse the task;
c) true (a) and (b) simultaneously;
d) carry out additional audit procedures.
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