Final exam RFEI "Audit. Basis of audit "150 questions. 2011.

Answers to 150 questions, in the form of a table.

Exam questions are embedded in the file as a separate file.


Questions for comparison:


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.


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150. When checking the order of registration of primary documents Ltd. "Melissa"

the auditor found a number of expendable cash orders, which were not

filled cell of the table, namely Unknown offsetting account,

and the amount. Could this affect the kind of violation of the auditor's report?

a) Yes, if the check exceeds the total number of violations

the materiality level set by the auditors, regardless of whether

Do accountant correct this error;

b) No, because the violations in the design of primary documents are not

affect the reliability of the accounting (financial) reporting;

c) No, if the accountant will make the missing data in these costs

cash orders immediately after the detection of violations of the auditor.

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