Test №3 Control and Audit - MEI

Problem number 1

Terms: What is the deadline for the audit?

Answer student: 15 calendar days;

25 calendar days;

35 calendar days;

45 calendar days;

55 calendar days.


Problem number 2

Terms: Organization of the direction of economic activity were the most verifiable in 1999. auditing bodies of the Russian Finance Ministry on the spending of the federal budget?

Learner Response: the organization of the Ministry of Defense;

the organization of agriculture;

the organization of the oil company "Rosneft";

seaports;

the organization of the entire national economy.


Problem number 3

Conditions: What are the main, the most common violations of currency legislation were identified con-controlling and auditing bodies Ministry of Finance of Russia in 1999 (give the most complete answer)?

Answer student: breach of the transactions related to capital movement without a permit (license) of the Bank of Russia,

violation of the transactions related to the return of foreign currency are not the authorized banks of the Russian Federation,

operations related to the concealment of the accounting houses, with monetary ba-carrying amount of,

operations related to capital movement without a permit (license) of the Bank of Russia, not return exchange-governmental funds in the authorized banks of the Russian Federation, hiding in the accounting of real estate, with the carrying value of the currency,

violations of currency legislation in 1999 have been identified.


Problem number 4

Terms: What elements are necessary in the preparation of the audit program (give the most complete answer)?

Answer student: subject, purpose, content audit;

theme, period, which should cover the revision of the list of the basic facilities and issues to be audited;

target period, a list of the main objects to be audited;

theme, the purpose, the content of the audit; period which shall cover the revision of the list of basic facilities and the issues to be audited;

list of items each audit is unique and is determined in accordance with the peculiarities of the particular roar-sion.


Problem number 5

Terms: In which case the auditor is able to act on the financial reporting of the inspected organizations, and report to the higher supervisory bodies (give the most complete answer)?

Answer student: the absence of accounting;

in all cases;

in the case of neglect of accounting;

the absence of accounting in the case of neglect of accounting;

such an act is not drawn ever.


Problem number 6

Terms: What is the period during which the head of the audit group (controller - auditor) is obliged to check the validity of stated objections or comments on them and give written opinions, which, after review and approval by the head of control - auditing body or a person authorized by him, sent to the audited organization and attached to the materials audit?

Answer student up to 15 calendar days;

5 working days;

up to 10 working days;

up to 5 days;

the term is not limited.


Objective number 7

Conditions: What are the main parts of the act is the audit?

Learner Response: introduction and conclusion;

staging, narrative and final;

introductory and descriptive;

introduction, analytical and final;

the structure of the audit act is arbitrary.


Task number 8

Terms: Which base classification corresponds to the unilateral separation of control and reciprocal?

Learner Response: base - the relation to the object of control;

base - monitoring data sources;

basis - a method of controlled and controlling relationship;

base - the intensity of the controls;

base - the stage of control.


Objective number 9

Terms: How is the document regulating the procedure for auditing of financial activity-sti organizations of all forms of ownership and activities?

Answer student: Tax Code;

The Constitution of the Russian Federation