Final RFEI Audit. Practical audit 30 questions
Replenishment date: 26.04.2011
Content: audit_prakticheskii_audit_30_voprosov.rar (25.88 KB)
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Description
Final exam RFEI “Audit. Practical audit ".
Answers to 30 questions are given, in the form of a table.
A separate folder contains all the questions.
Questions for comparison:
1. Checking CJSC "Modnitsa" the auditor found out that before the day of state registration of CJSC (February 15, 2008) the founders - the head, the chief accountant and the designer-designer contributed 10 rubles each to the authorized capital. In accordance with the charter of CJSC "Modnitsa", the size of the authorized capital is 120 rubles. At the time of the audit (March 2009), there is a debit balance of 75 rubles in the accounting registers for account 1/15 “Settlements on deposits in the authorized (reserve)”. Are there any violations in the procedure for forming the authorized capital of CJSC "Modnitsa"?
a) yes, since the authorized capital at the time of registration was not fully formed;
b) yes, since the founders must deposit the entire amount of the authorized capital within 1 year from the date of state registration;
c) there are no violations;
d) there is a violation, since the founders contributed an extra 15000 rubles to the authorized capital.
...
30. When checking the order of registration of primary documents of Melisa LLC, the auditor discovered a number of cash vouchers, in which the table cells were not filled, namely, the corresponding account and the amount were not indicated. Could such a violation affect the type of the auditor's report?
a) yes, if, as a result of the audit, the total number of violations exceeds the materiality level established by the auditors, regardless of whether the accountant will correct this error;
b) yes, any violation, even corrected before the end of the audit, affects the type of the issued audit report;
c) no, because violations in the preparation of primary documents do not affect the reliability of the accounting (financial) statements;
d) no, if the accountant enters the missing data into these cash outflow orders immediately after the auditor detects a violation.
Answers to 30 questions are given, in the form of a table.
A separate folder contains all the questions.
Questions for comparison:
1. Checking CJSC "Modnitsa" the auditor found out that before the day of state registration of CJSC (February 15, 2008) the founders - the head, the chief accountant and the designer-designer contributed 10 rubles each to the authorized capital. In accordance with the charter of CJSC "Modnitsa", the size of the authorized capital is 120 rubles. At the time of the audit (March 2009), there is a debit balance of 75 rubles in the accounting registers for account 1/15 “Settlements on deposits in the authorized (reserve)”. Are there any violations in the procedure for forming the authorized capital of CJSC "Modnitsa"?
a) yes, since the authorized capital at the time of registration was not fully formed;
b) yes, since the founders must deposit the entire amount of the authorized capital within 1 year from the date of state registration;
c) there are no violations;
d) there is a violation, since the founders contributed an extra 15000 rubles to the authorized capital.
...
30. When checking the order of registration of primary documents of Melisa LLC, the auditor discovered a number of cash vouchers, in which the table cells were not filled, namely, the corresponding account and the amount were not indicated. Could such a violation affect the type of the auditor's report?
a) yes, if, as a result of the audit, the total number of violations exceeds the materiality level established by the auditors, regardless of whether the accountant will correct this error;
b) yes, any violation, even corrected before the end of the audit, affects the type of the issued audit report;
c) no, because violations in the preparation of primary documents do not affect the reliability of the accounting (financial) statements;
d) no, if the accountant enters the missing data into these cash outflow orders immediately after the auditor detects a violation.
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