Test work 30 questions:
1. Prerequisites for the appearance of an audit in the 3rd century BC. Served as:
a) the emergence of the first states;
B) the birth of religions and religious movements;
C) development and deepening of knowledge on plant growing and cattle breeding.
2. The main reason for the audit is:
A) the need for independent monitoring of the work of tax collectors;
b) the desire to appropriate the surplus identified during the audit;
C) the need to issue an audit opinion based on the results of the audit.
3. The main function of the "ancient" auditors was:
A) organization of agricultural work and harvesting;
B) planning of the territory of crops and irrigation;
c) monitoring the work of tax collectors and supervisors.
4. Obligations of auditors in the Ancient World were fulfilled:
a) a group of high priests;
b) by a special independent group;
30. Internal audit standards are developed:
a) Ministry of Finance of the Russian Federation;
b) independently by an audit organization;
c) the President of the Russian Federation.
Final exam 50 questions:
1. Internal audit standards may NOT contain:
a) methodical manuals and instructions;
b) accounting data;
C) rules that contradict the laws relating to the audit.
2. List of services accompanying the audit:
A) established by the Federal Standards of Auditing
B) is limited and fixed in the Federal Law "On Auditing";
C) can be changed and supplemented in the course of the change of activities by audit firms;
3. The audit organization "Audit-Pro" annually conducts an obligatory audit of the insurance company "Stiff". Which of the services auditors from "Audit-Pro" can afford
To render insurance company?
a) Restoration of accounting records;
c) Analysis of financial and economic activities.
4. The audit service "accounting" is provided by audit firms:
A) before conducting an audit (if the customer wishes);
b) to all customers; This is required by the law "On Accounting";
C) new (newly created) enterprises or enterprises that do not have qualified accounting staff.
5. The conduct of accounting by the auditor can not be carried out:
A) at an enterprise where audit audits were conducted by another audit organization for 3 years;
B) at the enterprise where this auditor conducts an obligatory annual audit;
C) in an audit firm, based on the client´s original documents.
50. Select information from the list that must necessarily be included in the part containing the auditor´s opinion:
a) the number of the certificate of state registration of the audit firm;
b) opinion on the reliability of reporting;
C) the legal address and telephone number of the audit firm.