Final exam RFEI Audit.Osnovy 120 audit questions

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Final exam RFEI "Audit.Osnovy audit" provides answers to 120 questions. In a separate file attached questions. Rated 5.

A few questions from the test:

1. Prerequisites for the emergence of the audit in the 3rd century BC served:
a) the appearance of the first states;
b) the emergence of religions and religious movements;
c) the development and deepening of knowledge on crops and livestock.

2. The main cause of the audit is to:
a) the need for independent monitoring of working tax collectors;
6) the desire to assign identified during the inspection itself a surplus;
c) the need to issue an audit report on the audit.

120. Individual Auditor VA Smirnov, a member of the SOA, conducted our review of JSC "Monsoon." Once, talking with a representative of the company for the production of inflatable boats "Tailwind" the auditor said that at the moment busy checking JSC "Monsoon." The next day, the head of JSC "Musson" asked the manager "Tailwind" in order to know the opinion of the quality of the audit, to be invited to audit Smirnov in his enterprise. This excited the head of JSC "Monsoon", as it considered that Smirnov has violated the audit secret, reported on the audit in his organization. Must the Smirnov compensate JSC "Musson" caused "damage"?
a) in any case, since the announcement of the audit, the auditor does not violate secrecy;
b) No, as it did not result in material losses on the part of JSC "Monsoon";
c) Yes, because the process of the audit should be secret.



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