International Auditing Standards test answers

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Uploaded: 14.11.2012
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Attestation test on the subject of "International Auditing Standards" (CAM), the number of questions - 125.
Task 1.
Question 1: What are the regulations in the Russian Federation regulate the audit activities?
1. The organization of the audit activity;
2. for the certification audit activity;
3. to improve the skills of auditors;
4. Licensing of audit firms;
5. organization of audit activities; for the certification audit activity; to improve the skills of auditors; Licensing of audit firms.
Question 2: In what year in the Russian Federation adopted the Law on the audit?
1. 1989;
2. 1991;
3. generally not accepted;
4. 1999;
5. 2000.
Question 3: How many levels of the system should include regulatory auditing activities in the Russian Federation?
1. 2;
2. 3;
3. 4;
4. 5;
5. 6.
Question 4: What are the names common basic principles to be followed by all auditors in the course of their professional activities?
1. auditing standards;
2. The audit certificates;
3. Audit of the license;
4. auditing standards; audit certificates;
5. auditing standards; audit certificates; audit license.
Question 5. How many groups include Russian auditing standards?
1. 5;
2. 7;
3. 9;
4. 11;
5. 13.
Task 2.
Question 1: The content of this section auditing standards are the new terms and their brief description?
1. "Concepts and Definitions";
2. "The essence of the standard";
3. "Practical Applications";
4. "Introductory remarks";
5. "The findings and audit reports."
Question 2. The content of this section auditing standards are different applications: charts, tables, sample documents and so on.?
1. "Concepts and Definitions";
2. "The essence of the standard";
3. "Practical Applications";
4. "Introductory remarks";
5. "The findings and audit reports."
Question 3. What promotes the use of internal standards of audit firms (give the most complete answer)?
1. compliance audit rules;
2. Reduce the complexity of the audit;
3. the involvement of auditors, audit assistants;
4. The increase in the volume and the number of performed audit services;
5. The compliance audit rules; reducing the burden of audits; bring to audit the auditors assistants; increase the volume and the number of performed audit services.
Question 4. What details should contain internal standards?
1. serial number; date of commissioning; The name and the purpose of the standard; Scope; relationship with other standards;
2. The date of commissioning; The name and the purpose of the standard; Scope; relationship with other standards;
3. serial number; The name and the purpose of the standard; Scope; relationship with other standards;
4. serial number; date of commissioning; The name and the purpose of the standard; relationship with other standards;
5. serial number; date of commissioning; The name and the purpose of the standard; the scope of application.
Question 5. When were published (released) International Standards on Auditing (ISA)?
1. in the 50s;
2. in the 60s;
3. in the 70s;
4. in the 80s;
5. in the 90s;
Task 3.
Question 1. How many groups are divided all the concepts regulation of auditor activity?
1. 2;
2. 3;
3. 4;
4. 5;
5. The concept does not exist.
Question 2. What are the reasons for the problem of the relevance of international standards in Russia now (give the most complete answer)?
1. The market for audit services is in the making;
2. The development of standards began recently;
3. The development of standards is far from complete;
4. The market for audit services is in the making; standards development started recently; development of standards is far from complete;
5. The market for audit services is in the process of item

Additional information

Question 4. What part of the market of audit and consulting services are now controlled by ten to twelve companies-leaders?
1. 50%
2. 60%;
3. 70%;
4. 80%;
5. 90%.
Question 5. What group has Russian counterparts auditing standards, based on 33 standards developed by the International Committee on Auditing Standards?
1. 2;
2. 3;
3. 4;
4. 5;
5. 6.
Task 4.
Question 1. How many there are fundamental reasons for the differences between the Russian Auditing Standards and International Standards on Auditing (ISA)?
1. 2;
2. 3;
3. 4;
4. 5;
5. 6.
Question 2. What is the basic criterion for assessing the quality of audits?
1. The profitability of the enterprise;
2. Earnings per share of the enterprise;
3. compliance with auditing standards;
4. The profitability of the enterprise; earnings per share of the company;
5. The profitability of the enterprise; earnings per share of the company; compliance with auditing standards.
Question 3: How does such a feature Russian audit. that the terms of their users a much wider and not just limited to professional auditors?
1. auditing standards set out in the Russian language more easily;
2. auditing standards in Russia are much more applications;
3. auditing standards in Russia are much wider list of terms and their definition;
4. auditing standards set out in the Russian language more easily; auditing standards in Russia are much more applications; auditing standards in Russia have a much wider list of terms and their definition;
5. auditing standards set out in the Russian language more easily; auditing standards in Russia are much more applications.
Question 4. What does the term "Black audit"?
1. does not meet international audit standards;
2. confirmation of deliberately misleading financial statements;
3. confirmation of proper reporting;
4. custom audit;
5. unprofessional audit.
Question 5. Which of the following statements is true?
1. The standards developed by IFAC, are not mandatory for the countries, regardless of membership in the Federation;
2. The standards developed by IFAC, are mandatory for the member countries of the Federation;
3. The standards developed by IFAC, are mandatory for all countries, regardless of membership in the Federation;
4. Standards developed by IFAC, are not mandatory for use only for countries not members of the Federation;
5. IFAC does not develop standards of audit activity.

Task 5.
Question 1. What is the purpose of auditing the financial statements?
1. the ability to express their views;
2. The opportunity to express their opinion in accordance with the law;
3. the opportunity to express their opinion in accordance with the law on the financial statements;
4. The study of financial information;
5. The establishment of the reliability of financial information.
Question 2. What refers to operating performance and events?
1. The loss of the chief accountant; net debt;
2. The loss of the underlying market, benefits, licenses or primary supplier; significant operating losses;
3. difficulties in the labor force, or lack of essential supplies; failure to pay the sum of the creditor;
4. The loss of the chief accountant; loss of the underlying market, benefits, licenses or primary supplier; difficulties with labor or lack of important supplies;
5. net debt; significant operating losses; failure to pay the sum of the creditor.
etc.



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