Audit. Tests with answers MEI (12 jobs)

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Task 1
Question 1: What is an audit?
a) the state control;
b) public scrutiny;
c) the financial control:
d) an independent, non-departmental control.
Question 2. What is the purpose of the audit?
a) give the auditor's report;
b) to establish the reliability of financial reporting and compliance with regulations made by the operations;
c) to identify irregularities in the bookkeeping.
Question 3. What is the voluntary audit?
a) an audit conducted on the initiative of the state body;
b) an audit conducted on the initiative of the economic entity;
c) an audit conducted on the initiative of the auditor.
Question 4. Determine from the following list of cases where the audit of financial statements is required:
a) the amount of the assets exceeds the balance of the legislation of minimum wage to 200,000 times;
b) profit organization exceeds 4 million. rubles;
c) a balance sheet of the enterprise exceeds the laws of the minimum wage of 400,000 times;
d) the amount of proceeds from the sale exceed the established by the legislation the minimum wage to 500,000 times;
e) the organization has the form of a closed joint stock company;
f) the authorized capital of the company exceeds 5 million. rubles.
Question 5. Audit organization:
a) may provide services to the restoration of accounting, consulting and training;
b) may provide services only on restoration of accounting;
c) can not provide other services in addition to auditing.

Task 2.
Question 1. Respect for the principle of good faith:
a) it is a guarantee of infallibility in auditing activities:
b) an obligation to inform the auditor of the daily management of the audited entity on the work done;
c) Includes diligent and responsible attitude to the work of the auditor.
Question 2. The main objective of internal audit is to:
a) punish those responsible for abuses;
b) to help employees more effectively carry out its functions;

Additional information

c) express an opinion about the reliability of tax reporting.
Question 3. The relationship between the categories of "audit" and "financial control" can be expressed in the following statement:
a) Audit and financial control - the various ways of organizing compliance checks of financial and economic activities of economic entities with legal requirements;
b) Financial Control may take the form of audits;
c) Financial control is one of the functions of the audit.
Question 4. The purpose of the external audit is:
a) establish the reliability of the financial (accounting) statements of the audited entities;
b) the interpretation of the indicators of financial (accounting) statements of the audited entities in the audit report;
c) express an opinion on the reliability of the financial (accounting) statements of the audited entities.
Question 5. Statutory audit is conducted:
a) In the case of the Federal Law "On Auditing";
b) At the direction of the Audit Council at the Ministry of Finance of the Russian Federation;
c) Before you take out a bank loan.

Activity 3
Question 1. In the program of skilled exams for the auditor qualification certificate for general audit included a section on:
a) Basics of Criminal Law;
b) based on statistics;
c) the basis of legal regulation of property relations.
Question 2. In conducting the audit, audit organizations and individual auditors are responsible for:
a) Elimination of unintentional and intentional misstatement of the financial (accounting) statements of the entity;
b) Development of recommendations on the organization of effective mechanisms to prevent occurrence of intentional and unintentional misstatement of the financial (accounting) statements of the entity:
c) the financial (accounting) statements of the entity for the expression of an objective and informed opinion on the reliability of the financial (accounting) statements of the entity.
Question 3. Audit firms ........

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