Final standings RFEI International Auditing Standards 70

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Uploaded: 03.03.2011
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Rated 5 points.
Questions:
1. auditing standards in force in a given country, are called;
a) regional;
b) national;
c) international.

2. auditing standards in Russia are called:
a) Standards on Auditing (SAD);
b) national standards of auditing
Activities (NSAD);
c) rules (standards) of audit activity (PSAD).

3. auditing standards in each
developing country:
a) The Ministry of Finance;
6) special federal body regulating auditing activities in the country;
c) The Board of audit activity under the government of the state.

4. The Russian Federation is developing auditing standards:
a) The Ministry of Finance of the Russian Federation;
b) The Federal Antimonopoly Service of the Russian Federation;
c) the Ministry of Justice.

5. Standardization of audit activity at the international level has been:
a) The International Standards on Auditing and Assurance;
6) The Council for International Education Standards for Professional Accountants;
c) Transnational Auditors Committee,

6. International Standards on Auditing (ISAs) are intended for:
a) the use of auditors to audit the financial information of a general nature,
6} Use the auditors during the audit services;
c) use of the auditors in the course of inspections
financial statements.

7. International Standards review audits (ISREs) are intended for:
a) the use of auditors to audit the financial information of a general nature;
6) the use of auditors in the course of providing
auditing services;
c) use of the auditors in the course of inspections
financial statements.

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