An audit test of 32 tasks on IMEI 5 questions

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Study chapter 1 and answer the questions:
Question 1. What is Latin meaning of the word - an audit?
1. Think
2. Read
3. hear
4. see
5. expression.
Question 2. Entrepreneurial activity independent audit of accounts and financial statements referred to ...
1. audit
2. Inspection
3. audit
4. control
5. Inventory.
Question 3. What is the main objective of the audit?
1. The definition of the strategy of the firm
2. The issuance of the initial data
3. The determination of the amount of initial investment
4. The expression of an opinion on the financial statements and compliance of accounting procedures with the legislation of the Russian Federation
5. The correct answer is 1.3.
Question 4. Which of the services are the audit?
1. The issuance of the license
2. Accounting and tax consulting
3. accounting
4. The correct answer is 2.3
5. The correct answer is 1.2
Question 5. What is meant by audit-related services?
1. The preparation of financial (accounting)
2. The development and analysis of investment projects
3. The accounting automation
4. The correct answer is 1,2,3
5. revision. Task 2
Study chapter 1 and answer the questions:
Question 1: When was the Code of Ethics for auditors in the country?
1. 1990
2. 1996
3. 1998
4. 2000
5. 2001
Question 2. What are the ethical standards of professional conduct independent auditors?
1. Independence
2. Honesty
3. impartiality
4. professional competence
5. All of the above.
Question 3. Auditors may not use customer information ....
1. to capitalize
2. for the benefit of a third party
3. To the detriment of the customer
4. The right 1,2,3
5. control.
Question 4. What organizational and legal form could be set up auditing organization?
1. JSC
2. State Enterprise
3. Unitary Enterprise
4. The individual entrepreneur
5. to any legal organizational form, except for the public company.
Question 5. What types of audits performed by specialized audit firms?
1. Insurance audit
2. bank audits
3. printing activity
4. The correct answer is 1.2
5. or audits, or training, or just restore the account.
Activity 3
Study chapter 1 and answer the questions:
Question 1: Who are the users of financial statements?
1. The shareholders, founders and owners of the company
2. creditors
3. Investors
4. The Ministry of Finance
5. The correct answer is 1,2,3.
Question 2. Uniform Requirements for exercise of auditing activities are called ...
1. Regulations (standards)
2. Regulation
3. Laws
4. Notifications
5. Order.
Question 3. How many rules (standards) adopted at the beginning of 2003.
1. 4
2. 3
3. 6
4. 5
5. 2.
Question 4: What is the essence of auditing standards?
1. provide control
2. provide high quality
3. To facilitate the implementation of new scientific achievements
4. The correct answer is 1.2
5. The correct answer is 2.3
Question 5. Depending on the status of the auditor performing audit procedures, isolated ....
1. compulsory or voluntary audit
2. External and internal audit
3. The financial and administrative
4. Initial and periodic
5. confirmation.


Task 4
Study chapter 1 and answer the questions:
Question 1: What is an audit of the management control of the company?
1. external audit
2. The internal audit
3. Periodic
4. confirmation
5. original.

Question 2. What is the main task of the external audit?
1. The needs of administration
2. express their opinion for the needs of third parties
3. To meet the needs of shareholders
4. satisfaction of creditors'
5. there is no right answer.





Question 3 .. What is the main difference between the external audit of the internal audit?
1. internal audit consulting on a wide range of issues, external audit is conducted within the organ

Additional information

Task 30
Study chapter 9 and answer the questions:
Question 1: What kind of account used to compile information on the outcomes of the organization?
1. 91
2. 90
3. 99
4. 44
5. 20.

Question 2. What is the result of the reporting period is determined by subtracting from the gross income the amount of taxes, penalties for failure to comply with tax rules?
1. Revenue
2. VAT
3. payments to the budget
4. Sale
5. Retained earnings (uncovered loss)

Question 3: On what account are recognized reserves for future expenses and payments?
1. 86
2. 89
3. 96
4. 91
5. 99.
Question 4: What are credited 96?
1. The amount of annual allocations
2. The amount of the monthly allocations to reserves
3. The amount of tax deductions
4. Profit
5. The non-operating income.
Question 5. The composition of capital reflects the statutory, extra, reserve capital?
1. loan
2. Own
3. Founding
4. Equity
5. The correct answer is 1.4.
Task 31
Continue the study of Chapter 9 and answer the questions:
Question 1. What is reflected posting allocations to reserve capital?
1. Dt 82 KT 84
2. Dt 84 KT 82
3. Dt 99 KT 84
4. Dt 91 KT 82
5. Dt 99 KT 82
Question 2. How many percent of the share capital is provided to deduct from profits to reserve capital stock companies open and closed?
1. 30%
2. 40%
3 to 20%
4 to 10%
5. at least 5% of the share capital.
Question 3. Which document should reflect the organization of the size of the reserve capital?
1. The balance sheet
2. in accounting policies
3. In agreement with the bank
4. in the founding documents
5. in the primary documents.

Question 4: On what account is taken into account the additional capital?
1. 80
2. 81
3. 82
4. 83
5. 84.

Question 5: What is the capital used for the repayment of reducing the cost of property, capital increase?
1. Reserve
2. Investment
3. borrowed
4. attracted
5. extension.

Task 32
Continue the study of Chapter 9 and answer the questions:
Question 1. At what account is taken into account retained earnings (loss)?
1. 81
2. 82
3. 83
4. 84
5. 85

Question 2. How many groups of indicators of financial stability and solvency of the enterprise?
1. Three
2. Four
3. Five
4. Six
5. seven.
Question 3. What are the main characteristics of the indicators of liquidity and solvency of the commercial organization?
1. Working capital
2. The current liquidity
3. The quick ratio
4. The absolute liquidity
5. The correct answer is 1,2,3,4.
Question 4: What are the indicators of financial stability characterized by a commercial organization?
1. The share of equity
2. leveraged in total long-term liabilities
3. The value of fixed assets
4. The correct answer is 1.2
5. The correct answer is 1.3.
Question 5. What is the name of growth rates of assets, revenue profit turnover, return on assets?
1. property
2. Financial status
3. The Solvency
4. Liquidity
5. business activity.

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