Final exam RFEI audit. Practical audit.

Answers to the 30 questions of the test. 2010

There is the full text of all the test questions.

Getting questions from the test:

1. Check ZAO "fashionista", the auditor found that the day before the state registration of CJSC (15 February 2008), the founders - the head, the chief accountant and the fashion designer - made of 10 000 rubles to the authorized capital. In accordance with the Charter of JSC "fashionista" authorized capital is 120 000 rubles. At the time of the audit (March 2009), in the accounting records of the account 75/1 "Settlements on deposits in authorized (share)" has a debit balance - 15 000 rubles. Is there a violation of the procedure of formation of the authorized capital of JSC "fashionista"?

a) Yes, since the share capital at the time of registration it was not fully formed;

b) Yes, since the founders must pay the full amount of the authorized capital for 1 year from the date of state registration;

c) no violations;

d) violation is, since the founders made to the charter capital of an extra 15 000.

2. Check the procedure for the formation of the cost of the party in the curtains of "Eurydice", the auditor found superfluous 6,000 rubles, not confirmed by any primary document. Accountant turned to the accounting records and found that not so long ago, these 6000 were transferred to the Trucking Company ...