Audit, answers to the test OYU GI + Test Client

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Audit, answers to the test OYU GI + Test Client Audit, answers to the test OYU GI + Test Client

1. What does the item "Rights and responsibilities of an audit organization" provide?
2. What is the subject of verification of costs and production costs?
3. What can be attributed to the cycles of economic operations?
4. What does the audit report include?
5. Name the functions of the board on audit activities.
6. What is the task of a lawyer?
7. Specify methods for assessing audit risk.
8. What is the assumption of continuity of activity?
9. Why does the auditor check the income statement?
10. What is the main purpose of the audit of financial statements?
11. What is internal audit evidence?
12. What is a test program for control tools?
13. What are the principles of the audit?
14. What is the responsibility of the lead partner?
15. What are the audit and consulting services in the field of business?
16. Under the terms of the audit, the letter of commitment must contain the following mandatory directions:
17. What services are rendered by audit organizations and individual auditors?
18. What can be attributed to accidental errors in keeping records?
19. What is the task of a financial specialist?
20. What is the auditor´s procedure for receivables?
21. What are the principles of financial analysis?
22. When can distortions be considered significant?
23. Who can be the project manager?
24. What is a deliberate misrepresentation of accounting statements?
25. Name the role of standards in auditing and auditing.
26. Obligations of audited persons:
27. What is the subject of inspection of production stocks?
28. What methods can the auditing organization use when planning methods, terms and scope of audit procedures?
29. What are the main functions of the authorized federal executive body?
30. What kinds of auditing programs can be divided?
31. Where is the piece-rate payment applied?
32. Indicate the main circumstances that damage the independence of the auditor.
33. What is the audit method?
34. For obligations of an economic entity, the letter of commitment should contain the following directions:
35. Indicate the factors of intraeconomic activity of the economic entity that contribute to the appearance of distortions.
36. What is a "valuation"?
37. What are the audit procedures for accounts payable?
38. Working documents are used:
39. What is the task of analytical procedures?
40. For how long is a license issued for auditing?
41. Rights of audit organizations and individual auditors:
42. What is the subject of the cash check?
43. The results of the work of another audit organization are not used:
44. What services are the services that are associated with the audit?
45. What are the main methods of obtaining knowledge about the activities of an economic entity?
46. ​​What is operational audit?
47. Indicate the circumstances in connection with which there was a need for the services of the auditor.
48. Which groups are divided into conditions that increase the risk of distortions in the financial statements of the economic entity?
49. What is the responsibility of the manager?
50. Accredited professional audit associations have the right:
51. Name the factors that determine the need to understand the activities of the economic entity.
52. What is an investment project?
53. What factors determine the form and content of working papers?
54. What is a production cycle audit?
55. What is product sales audit?
56. What is internal audit?
57. Specify the types of events after the reporting date.
58. On what factors does the adequacy of the audit evidence for the reliability of the initial and comparative indicators of the financial statements depend?
59. What is the procedure for selection of clients by audit firms?
60. What are the criteria for selecting audit firms?
61. What is meant by the forecast financial information?
62. What requirements are met to achieve the goals of the accounting profession?


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