ISAs on Auditing, Accounting and Financial Reporting
Replenishment date: 18.11.2013
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Description
Discipline Test Questions
International Standards on Auditing, Accounting and Financial Reporting
1. General characteristics of the main national and international accounting systems.
2. Basic principles of national accounting systems.
3. Types of accounting and reporting in a market economy.
4. Intergovernmental organizations and their influence on the creation of an international accounting system.
5. International professional accounting organizations and their activities to create an international accounting and reporting system.
6. International accounting standards and their characteristics.
7. Standards IAS and GAAP: their comparative analysis.
9. Reforming the current Chart of accounts of accounting.
10. Formation of accounting policies of enterprises.
11. Automation of accounting in accordance with international and Russian standards.
12. Historical stages of the formation of the international accounting system.
13. Charts of accounts of accounting, the general principles of their construction.
International Standards on Auditing, Accounting and Financial Reporting
1. General characteristics of the main national and international accounting systems.
2. Basic principles of national accounting systems.
3. Types of accounting and reporting in a market economy.
4. Intergovernmental organizations and their influence on the creation of an international accounting system.
5. International professional accounting organizations and their activities to create an international accounting and reporting system.
6. International accounting standards and their characteristics.
7. Standards IAS and GAAP: their comparative analysis.
9. Reforming the current Chart of accounts of accounting.
10. Formation of accounting policies of enterprises.
11. Automation of accounting in accordance with international and Russian standards.
12. Historical stages of the formation of the international accounting system.
13. Charts of accounts of accounting, the general principles of their construction.
Additional Information
13. Charts of accounts of accounting, the general principles of their construction.14. Name and economic characteristics of classes of accounts.
16. Charts of accounts of the Anglo-Saxon accounting system.
17. Chart of accounts OAU.
18. Tasks and goals of financial accounting.
19. Basic methodological principles of the functioning of financial accounting.
20. Methods of accounting for financial results.
21. The role and functions of production accounting.
22. Management accounting, its focus on the final result.
23. Differences between financial and management accounting.
24. The system of interrelation between management and financial accounting.
25. Goals and objectives of financial reporting.
26. Composition of reporting.
27. The procedure for drawing up and submitting reports in Russian and international practice.
28. Requirements for reporting.
29. Activities of organizations in the field of audit standardization.
30. Evaluation of the main principles and procedures when auditing financial statements in accordance with international standards.
31. Introduction to SAS and general standards.
32. Characteristics of generally accepted auditing standards.
33. Technique of application of international standards.
34. Special standards of auditors. Their characteristics and significance.