Test audit basics

Collection of assignments by discipline
on the subject "Audit"



Task 1
Study Chapter 1 and answer the questions:
Question 1. Which of the services are audit services?
1. accounting and tax consulting;
2. keeping accounting records;
3. issuance of licenses;
4. correct answers 1, 2;
5. correct answers 1,3.
Question 2. An independent examination and expression of an opinion on the financial statements is called ... ..
1. revision;
2. verification;
3. audit;
4. control;
5. inventory.
Question 3. What is the main purpose of the audit?
1. issuance of initial data;
2. determination of the strategy of the firm;
3. determination of the amount of investment;
4. determination of the reliability and truthfulness of financial statements;
5. Answers 1,2 are correct.
Question 4. What is the overall acceptability of reporting?
1. whether all amounts are included in the reporting;
2. the correctness of the entries;
3. the reporting meets all requirements;
4. does not contain conflicting information;
5. Answers 3,4 are correct.
Question 5. What is the essence of the assessment of the auditor's opinion?
1. the correctness of reporting;
2. compliance with the requirements for the preparation of documentation;
3. all categories are correctly rated and calculated;
4. Answers 1,2 are correct;
5. Answers 2,3 are correct.
Task 2
Study Chapter 1 and answer the questions:
Question 1. What is the auditor's opinion on the existence at the date of preparation of inventory items reflected in the statements?
1. completeness;
2. classification;
3.evaluation;
4. separation;
5. validity;
Question 2. What is the auditor's opinion on the division between the periods of the amount of purchase and sale of inventories?
1. disclosure;
2. classification;
3.evaluation;
4. separation;
5. completeness.
Question 3. The auditor's opinion on the assessment methods and the correctness of the accounting of inventories is called….
1. disclosure;
2. separation;
3. classification;
4.evaluation;
5. completeness.
Question 4. What is the legal form of the majority of audit firms?
1. JSC;
2. LLC;
3. CJSC;
4. individual entrepreneur;
5. unitary enterprise.
Question 5. What types of work are performed by specialized audit firms?
1. insurance audit;
2. bank audit;
3. printing activity;
4. Answers 1,2 are correct;
5. audits, training.
Task 3
Study Chapter 1 and answer the questions:
Question 1. What is the essence of auditing standards?
1. provide control;
2. provide high quality;
3. promote the introduction of new scientific achievements;
4. Answers 1,2 are correct;
5. Answers 1,3 are correct.
Question 2. How many sections do auditing standards contain?
1. two;
2. three;
3. four;
4. five;
5. six.
Question 3. Which organization deals with auditing standards internationally?
1. IFAC;
2. MBI;
3. IAPC;
4. TSALAK;
5. Answers 1,2 are correct.
Question 4. What is the purpose of an operational audit?
1. subscription service by the company;
2. the effectiveness of external listening;
3. helping managers to fulfill their duties and increasing the profitability of the enterprise;
4. study of financial and economic activities;
5. Answers 1,2 are correct.
Question 5. What is the name of the audit, where is the verification of the functioning of individual parts of the economic mechanism in order to ensure their effectiveness?
1. audit for compliance;
2. audit of financial statements;
3. initial audit;
4. internal audit;
5. operational audit.
Task 4
Study Chapter 1 and answer the questions:
Question 1. What is the relevance of the evidence?
1. in correctness;
2. in value for permission;
3. in reliability;
4. Answers 1,3 are correct;
5. in efficiency.
Question 2. What evidence is more reliable?
1.external;
2. based on financial statements;
3. operational;
4. relevant;
5. written testimony.
Question 3. What is the name of the information received from a third party in writing?
1. mixed;
2.internal
3.external
4. preliminary current;
5.