Control and audit test

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Uploaded: 22.10.2012
Content: 21022180556470.rar (6 kB)

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Test

№ 1. An integral part of which is the audit?
1) part of the inventory:
2) part of the control;
3) an integral part of the audit.

№ 2. The study of one or more parties to industrial, economic and financial activity of the organization - it
1) revises;
2) comprehensive audits;
3) thematic inspections.

№ 3. To what kind of control measurement procedure applies?
1) to the on-farm control;
2) to the current control;
3) the actual control;
4) to the documentary control.

№ 4. How subdivided audit control in the Russian Federation on organizational forms?
1) on a documentary and actual control;
2) non-departmental, intradepartmental and intra control;
3) on the preliminary, current (operational) and the follow-up.

№ 5. What is the purpose auditor should conduct the discussion of the results of the audit on the production meetings?
1) in order to obtain clarification from the officials on the results of the audit;
2) in order to punish those responsible;
3) to mobilize the efforts of the staff in the fulfillment of the decisions of the audit.










№ 6. What qualities Auditor defined the ethics of professional conduct?
1) moral qualities Auditor;
2) moral qualities Auditor;
3) ethical or moral quality auditor.

№ 7. How to lend money on account?
1) current account;
2) from the cash register of the enterprise;
3) of the machine.

№ 8. What action auditor in case of shortage during the cash inventory?
1) dismiss the cashier;
2) seal the box office;
3) to receive an explanation from the cashier.

№ 9. In how many instances cash inventory is drawn up?
1) in duplicate;
2) in one copy;
3) in triplicate.

№ 10. Who certified corrections in cash book?
1) The director of the company;
2) Only the chief accountant;
3) the chief accountant and cashier;
4) Only the cashier

№ 11. Is the accounting policy of the enterprise one of the sources of information for the audit of fixed assets?
1) it is not;
2) a.

№ 12. According to what FDR made fixed assets accounting?
1) AR 14/2000;
2) PBU 5/99;
3) AR 6/01.





№ 13. Check whether during the audit operations disposal of fixed assets of their technical condition?
1) do not check;
2) check.

№ 14. What is the limiting factor of depreciation is applied to the fixed assets used in an aggressive environment?
1) ratio of 3;
2) a factor of 2;
3) the coefficient 4.

№ 15. How is the verification of documents for entry and release of products?
1) in form and substance;
2) only on the merits;
3) form only;

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