Tests Economic, legal, 5 tests

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Uploaded: 15.12.2015
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1. A letter of commitment audit organization is audited organization:
a) before signing the agreement;
b) simultaneously with the signing of the contract;
b) after signing the contract.

2. During the audit requires the consent of the leadership of the audited organizations the engagement of an expert?
a) Yes;
b) no.

3. Is the information obtained by the auditor during the audit, and the result of the analysis of this information, which is based on the opinion of the auditor the audit evidence
a) Yes;
b) no;
b) under certain conditions.

4. Is it possible the reflection data of the accounts of the calculations in the balance sheet in expanded form?
a) must;
b) can;
b) impossible.

5. Is it necessary to reflected in the composition of the working documentation of the auditor of each examined during the inspection of a document or matter:
a) no;
b) Yes;
b) Yes, only in the case of statutory audit

6. Fixed in the course of audit, mistakes and violations are recorded:
a) in the audit report;
b) in the audit report
b) the audit documents are not reflected.

7. Does unconditional positive conclusion of the auditor´s confidence in the continuity of the enterprise?
a) no;
b) Yes;
b) in certain cases.

8. What is an audit?
1. entrepreneurial activity on independent check of accounting and financial (accounting) statements of organizations and individual entrepreneurs
2. a review of financial statements and issue a positive audit report
3.paid financial auditing

9. The audit organization during the audit establish the accuracy of reporting:
1. in all material respects;
2. with absolute precision;
Z. on the basis of subjective opinions of the auditor.

10. A statutory audit is:
1. the audit provided for by the Federal law on audit activity
2. the audit by the decision of meeting of shareholders
3.audit by decision of the management of the audited entity

11. Could the auditor to independently determine the forms and methods of conducting audit?
1. Yes, that´s his right.
2 Forms and methods of audit determines the audit guide
Z. No, you cannot. It is defined by the normative acts of the Russian Federation.

12. What is the legal form of the contract on mandatory audit:
1. The contract of compensated providing of services
2.The contract
3. The contract of Agency


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