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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