RFEI It.zachet Intern. Auditing Standards 70 questions
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Final standings RFEI "International auditing standards" 70 questions.
1.Standarty auditing activities, operating in a given country, are called;
2.Standarty auditing activities in Russia are called:
3.Standarty audit activities in each country develops:
4. In the Russian Federation develops auditing standards:
5.Standartizatsiey audit activities at the international level has been:
6.Mezhdunarodnye Auditing Standards (ISAs) are intended for:
7.Mezhdunarodnye standards of review audits (ISREs) are intended for:
8. How is called a document developed by the International Standards on Auditing and Assurance (IAASB), which contains explanations to the international auditing standards?
10.Prodolzhite offer. International Standards on Auditing (ISAs) ...
11.Kakovo main purpose of the Glossary?
13. In some countries, international auditing standards used as national?
14. In some of the countries of the international auditing standards are used as a basis for developing their own standards?
15. How kind of audit services to international accounting standards do not exist?
16. As of the following international auditing standards has no analogues among the Russian rules of audit activity?
17.Kakoy of the Russian audit in accordance with international standards - "Audit documentation"?
18.Vyberite incorrect statement, Russian auditing standards as opposed to international, ..
19.Vyberite true statement. In contrast to the international auditing standards, the Russian rules of auditing activity ...
20. In accordance with international standards, all the services of auditors are divided into:
21. As of the documents listed below, is not found in the Russian regulatory framework governing the audit activity, as opposed to international?
22.K tasks providing assurance does not cover:
23.Kakoy of the following items does not apply to the basic components of tasks that inspires confidence?
24.Vyberite responsible party tasks, providing confidence if the subject of the task - the financial statements of the organization:
25.Kakoy of the documents is not a major when performing tasks that inspires confidence?
26.Vyberite subject assignments obespechivayuschegouverennost if the auditor plans to check the status of human resource management '
27.Soglasno international standards, the auditor's report on the job, provide assurance, directed:
28. In auditing firm called EF Ivanov, who owns 98.5% of shares of "Acropolis", to conduct a full audit of the Company "Acropolis" posletsnne for 3 years. Specify the responsible party and the customer audit (respectively) ie according to international standards of tasks that inspires confidence.
29.O method of calculation of what criteria, the auditor is not required to notify the responsible party in the performance of tasks that inspires confidence?
30. What can not be a criterion. audited financial statements?
31.Mezhdunarodnye standards recommend the auditor in gathering evidence come from a position of:
32.Prodolzhite offer. According to international standards of audit evidence ...
33.Pri shpopnensh jobs, providing a reasonable level of assurance, the auditor is required:
34.Pri assignments, providing a limited level of assurance, the auditor is required:
35.Prodolzhite offer. The level of absolute certainty ...
1.Standarty auditing activities, operating in a given country, are called;
2.Standarty auditing activities in Russia are called:
3.Standarty audit activities in each country develops:
4. In the Russian Federation develops auditing standards:
5.Standartizatsiey audit activities at the international level has been:
6.Mezhdunarodnye Auditing Standards (ISAs) are intended for:
7.Mezhdunarodnye standards of review audits (ISREs) are intended for:
8. How is called a document developed by the International Standards on Auditing and Assurance (IAASB), which contains explanations to the international auditing standards?
10.Prodolzhite offer. International Standards on Auditing (ISAs) ...
11.Kakovo main purpose of the Glossary?
13. In some countries, international auditing standards used as national?
14. In some of the countries of the international auditing standards are used as a basis for developing their own standards?
15. How kind of audit services to international accounting standards do not exist?
16. As of the following international auditing standards has no analogues among the Russian rules of audit activity?
17.Kakoy of the Russian audit in accordance with international standards - "Audit documentation"?
18.Vyberite incorrect statement, Russian auditing standards as opposed to international, ..
19.Vyberite true statement. In contrast to the international auditing standards, the Russian rules of auditing activity ...
20. In accordance with international standards, all the services of auditors are divided into:
21. As of the documents listed below, is not found in the Russian regulatory framework governing the audit activity, as opposed to international?
22.K tasks providing assurance does not cover:
23.Kakoy of the following items does not apply to the basic components of tasks that inspires confidence?
24.Vyberite responsible party tasks, providing confidence if the subject of the task - the financial statements of the organization:
25.Kakoy of the documents is not a major when performing tasks that inspires confidence?
26.Vyberite subject assignments obespechivayuschegouverennost if the auditor plans to check the status of human resource management '
27.Soglasno international standards, the auditor's report on the job, provide assurance, directed:
28. In auditing firm called EF Ivanov, who owns 98.5% of shares of "Acropolis", to conduct a full audit of the Company "Acropolis" posletsnne for 3 years. Specify the responsible party and the customer audit (respectively) ie according to international standards of tasks that inspires confidence.
29.O method of calculation of what criteria, the auditor is not required to notify the responsible party in the performance of tasks that inspires confidence?
30. What can not be a criterion. audited financial statements?
31.Mezhdunarodnye standards recommend the auditor in gathering evidence come from a position of:
32.Prodolzhite offer. According to international standards of audit evidence ...
33.Pri shpopnensh jobs, providing a reasonable level of assurance, the auditor is required:
34.Pri assignments, providing a limited level of assurance, the auditor is required:
35.Prodolzhite offer. The level of absolute certainty ...
36. In accordance with the international standards of audit materiality and risk, the auditor sky:
37.Esli perform the task, providing a reasonable level of confidence that the auditor will report:
38.Esli perform tasks that provide limited assurance the auditor will report:
39.Otchet auditor job, gives him confidence can not be:
40.Pozitivnaya form of the auditor's report on the instructions that inspires confidence, means that it is:
41.Esli in the quest to ensure the confidence, the amount of the auditor's work was limited, but failed to complete the check, the auditor will make:
42.Kakie sections of the Code of Ethics for Professional Accountants of IFAC must comply with the auditors?
43. In some of the cases, the verification of financial statements violates the principle of independence?
44.Chto is not a criterion for the audit of financial statements?
45. "Financial Statements for general purposes" means that the statements have been prepared:
46.Chtoby establish the conditions of reference for the audit, international standards recommend be:
47.Mezhdunarodnye auditing standards under the "components" means:
48.Pismo of the audit can not be prepared in the event of:
49 Planning the audit ..
50.Sostavleniyu audit plan is preceded by:
51.Kadrovy potential audit firm and its distribution of work is estimated at the stage:
52. In any case, control of subordinates in the audit of financial statements is not planned specifically?
53.Dokumentatsiya created in the course of an audit of financial statements is;
54.Soglasno international standards, audit risk consists of;
55.V during the audit of the financial statements, the auditor audit risk A set of $ 0.51, and in the auditor assessed the risk as "medium," Who of Auditors is right?
56.Kakoy of the types of risks the auditor depends only on his own work:
57.Kakoy of the following risk factors distorts the financial information at the level of account balances:
58.Soglasno international standards assessment of the level of materiality is based on:
59.Uroven materiality in an audit of financial statements set:
60.Vyberite wrong answer. If the amount already identified misstatements in the financial statements the auditor largest close to the set level of materiality, the auditor ...
61.U auditor has the following evidence on one of the questions the audit: the primary document, bank statement, oral testimony Accounting Officer Position evidence in descending order of reliability:
62.Prisutstvie auditor at inventory as a way to obtain audit evidence is called:
63.Auditorom directed act of reconciliation accounts receivable partner firm client. This method is called obtain audit evidence:
64.Auditorskoe conclusion is not considered to be modified if it contains:
65.Dopolnitelny paragraph may be entered in the audit report if,
66.V during the audit of the financial statements, the auditor has identified several arithmetical errors that led to the distortion of the balance of accounts for a small amount, and longer - fell into the error of the balance sheet. What type of audit opinion is likely to receive firm client?
67.V during the audit of the financial statements by the auditor revealed serious violations "of accounting legislation 'by the client. What type of audit opinion is likely to receive firm client?
68.V some of the cases, the auditor may disclaim an opinion?
69.Chto from the list below is not part of the auditor's report (in accordance with the International Standard on Auditing 700 number}?
70. If the audit revealed that require adjustment of other information, the auditor has no right:
37.Esli perform the task, providing a reasonable level of confidence that the auditor will report:
38.Esli perform tasks that provide limited assurance the auditor will report:
39.Otchet auditor job, gives him confidence can not be:
40.Pozitivnaya form of the auditor's report on the instructions that inspires confidence, means that it is:
41.Esli in the quest to ensure the confidence, the amount of the auditor's work was limited, but failed to complete the check, the auditor will make:
42.Kakie sections of the Code of Ethics for Professional Accountants of IFAC must comply with the auditors?
43. In some of the cases, the verification of financial statements violates the principle of independence?
44.Chto is not a criterion for the audit of financial statements?
45. "Financial Statements for general purposes" means that the statements have been prepared:
46.Chtoby establish the conditions of reference for the audit, international standards recommend be:
47.Mezhdunarodnye auditing standards under the "components" means:
48.Pismo of the audit can not be prepared in the event of:
49 Planning the audit ..
50.Sostavleniyu audit plan is preceded by:
51.Kadrovy potential audit firm and its distribution of work is estimated at the stage:
52. In any case, control of subordinates in the audit of financial statements is not planned specifically?
53.Dokumentatsiya created in the course of an audit of financial statements is;
54.Soglasno international standards, audit risk consists of;
55.V during the audit of the financial statements, the auditor audit risk A set of $ 0.51, and in the auditor assessed the risk as "medium," Who of Auditors is right?
56.Kakoy of the types of risks the auditor depends only on his own work:
57.Kakoy of the following risk factors distorts the financial information at the level of account balances:
58.Soglasno international standards assessment of the level of materiality is based on:
59.Uroven materiality in an audit of financial statements set:
60.Vyberite wrong answer. If the amount already identified misstatements in the financial statements the auditor largest close to the set level of materiality, the auditor ...
61.U auditor has the following evidence on one of the questions the audit: the primary document, bank statement, oral testimony Accounting Officer Position evidence in descending order of reliability:
62.Prisutstvie auditor at inventory as a way to obtain audit evidence is called:
63.Auditorom directed act of reconciliation accounts receivable partner firm client. This method is called obtain audit evidence:
64.Auditorskoe conclusion is not considered to be modified if it contains:
65.Dopolnitelny paragraph may be entered in the audit report if,
66.V during the audit of the financial statements, the auditor has identified several arithmetical errors that led to the distortion of the balance of accounts for a small amount, and longer - fell into the error of the balance sheet. What type of audit opinion is likely to receive firm client?
67.V during the audit of the financial statements by the auditor revealed serious violations "of accounting legislation 'by the client. What type of audit opinion is likely to receive firm client?
68.V some of the cases, the auditor may disclaim an opinion?
69.Chto from the list below is not part of the auditor's report (in accordance with the International Standard on Auditing 700 number}?
70. If the audit revealed that require adjustment of other information, the auditor has no right:
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