An audit test of the 2.40 issues.
Exercise 1
Question 1: What is an audit?
a) The public control;
b) public scrutiny;
c) Financial Control:
d) an independent, non-departmental control.
Question 2. What is the purpose of the audit?
a) give the auditor´s report;
b) To establish the reliability of financial reporting and compliance with regulations made by the operations;
c) To identify irregularities in the bookkeeping.
Question 3. What is the voluntary audit?
a) an audit conducted on the initiative of the state body;
b) an audit conducted on the initiative of the economic entity;
c) an audit conducted on the initiative of the auditor.
Question 4. Determine from the following list of cases where the audit of financial statements is required:
Question 3. Audit firms and individual auditors shall be entitled to:
a) to determine the form and methods of auditing in agreement with the entity;
b) to determine the form and methods of conducting audits;
c) Apply only the forms and methods recommended by the accredited professional audit associations.
Question 4. The audit firm may have a legal form of organization:
a) any other than Company;
b) any other than of;
c) any.
Question 5. A qualified auditor´s certificate is void if:
a) established the fact that during the calendar year, the auditor does not perform auditing activities;
b) established that the termination of the certificate of state registration of the citizen as an individual entrepreneur;
c) set the signing of an audit report by the aud