Final IIUP International Standards on Auditing 20th century. II in
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Content: miup_mezhdunarodnye_standarty_audita_20_v_2v.rar (10.44 KB)
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Description
Final exam IIUP "International Auditing Standards". Option 2.
Answers to 20 questions are given, in the form of a table.
A separate file contains all the questions.
Questions for comparison:
1. The auditor has the right to deviate from International Standards (ISA):
a) in cases where the ISA contains internal disagreements and contradictions;
b) if required by national auditing standards and other regulations;
c) in exceptional cases, for more effective achievement of audit objectives;
d) in no case has the right to derogate from the provisions of the ISA.
2. ISAs assume that the financial statements are normally prepared and presented in accordance with:
a) with International Financial Reporting Standards (IFRS), national accounting (reporting) standards or other basic principles;
b) with IFRS and International Standards on Auditing (ISA);
c) with IFRS, ISA and regulations of the given state;
d) with national accounting (reporting) standards and other basic principles specified in the reporting.
...
20. If the auditor believes that one or more important assumptions do not provide a reasonable basis for the expected financial information, the auditor should:
a) express a qualified opinion or negative opinion;
b) express a negative opinion;
c) refuse the assignment;
d) true (b) and (c) simultaneously.
Answers to 20 questions are given, in the form of a table.
A separate file contains all the questions.
Questions for comparison:
1. The auditor has the right to deviate from International Standards (ISA):
a) in cases where the ISA contains internal disagreements and contradictions;
b) if required by national auditing standards and other regulations;
c) in exceptional cases, for more effective achievement of audit objectives;
d) in no case has the right to derogate from the provisions of the ISA.
2. ISAs assume that the financial statements are normally prepared and presented in accordance with:
a) with International Financial Reporting Standards (IFRS), national accounting (reporting) standards or other basic principles;
b) with IFRS and International Standards on Auditing (ISA);
c) with IFRS, ISA and regulations of the given state;
d) with national accounting (reporting) standards and other basic principles specified in the reporting.
...
20. If the auditor believes that one or more important assumptions do not provide a reasonable basis for the expected financial information, the auditor should:
a) express a qualified opinion or negative opinion;
b) express a negative opinion;
c) refuse the assignment;
d) true (b) and (c) simultaneously.
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