Total MIUP International Auditing Standards 20. II,

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Final exam MIUP "International Standards on Auditing." Option 2.
Answers to the 20 questions in the form of a table.
A separate file containing all the questions.
Questions for comparison:

1. The auditor has the right to deviate from international standards (ISA):
a) where the ISA contain internal differences and contradictions;
b) if required by the national auditing standards and other regulations;
c) in exceptional cases, to better achieve the objectives of the audit;
d) in any case not entitled to derogate from the provisions of the ISA.

2. ISAs suggest that the financial statements are usually prepared and submitted in accordance with:
a) International Financial Reporting Standards (IFRS), the national standards of accounting (reporting) or other basic principles;
b) IFRS and International Standards on Auditing (ISA);
c) IFRS, ISA and regulations of the State;
d) with the national accounting standards (statements) and other basic principles set forth in the financial statements.

...

20. If the auditor believes that one or more significant assumptions do not provide a reasonable basis for the expected financial information, he should:
a) express a qualified opinion or an adverse opinion;
b) to express a negative opinion;
c) to give up the job;
r) right (b) and (c) simultaneously.

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