Audit answers Synergy MFPU (ALL TESTS)
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Synergy answers "Audit". Tests with all answers for 87/100 points. The questions are listed below.
1. The audit planning procedure is regulated
2. When conducting a mandatory audit as part of an audit organization
3. The audit of operations on settlement accounts does not include
4. PBU 22/2010 does not say that errors in accounting and reporting may be due to
5. Mandatory audit is ...
6. The purpose of the audit is ...
7. Mandatory independent audit is carried out ...
8. The composition of the auditor´s report includes ...
9. The purpose of the audit is indicated ...
10. Services related to the audit include ...
11. Auditing activity at its core is ...
12. Mandatory annual audit under the terms of the law of the Russian Federation "On Auditing" is subject to ...
13. The auditor in his professional activities is guided by ...
14. The objects of verification of the qualitative characteristics of the documentation include
15. Name the procedures used to obtain audit evidence
16. The final document for external audit is ...
17. The qualification certificate of the auditor is canceled in cases where the auditor ...
18. A knowingly false audit report is recognized if ...
19. In the analytical part of the auditor´s report, ...
20. The audit procedure "observation" is ...
21. The audit materiality level can be calculated by the … method
22. The actual method of conducting an audit involves ...
23. Audit evidence is considered more persuasive if it is obtained ...
24. If the auditor ..., then the independence of this auditor is not considered violated
25. In an audit of financial statements, other information contained in these statements should be considered ...
26. ... establishes the terms for the development and the procedure for introducing into practice the internal rules (standards) of the audit
27. The procedures used in an audit to obtain audit evidence include …
28. Audit evidence is...
29. When conducting a statutory audit, the audit report is addressed to ...
30. … is a method of conducting an audit
31. The authorized federal body for state regulation of audit activity is directly ...
32. Scheduled external quality checks of the work of each audit organization conducting a statutory audit are carried out ...
33. In the event that the auditor did not conduct an audit, but at the same time issued a positive opinion, such an opinion may be recognized
34. The purpose of audit planning is ...
35. Materiality in an audit is...
36. Audit evidence is obtained as a result of conducting ...
37. The written information of the auditor to the management of the economic entity contains ...
38. Evidence, provided it is obtained, has the highest degree of reliability
39. The auditor recognizes as an element of the equity of a commercial organization ...
40. The risk that audit procedures will not substantially detect misstatements in account balances or groups of transactions that could be material, individually or when aggregated with other misstatements, is ...
41. A feature of the valuation of goods in retail trade is that goods are taken into account ...
42. Account ... the auditor recognizes as correct for accounting for other income
43. When checking the methods of calculating depreciation, the auditor should be aware that depreciation can be charged ...
44. Most accurately reflects the difference between an audit and an audit, the provision that ...
45. The internal control system should include ...
46. Such a method of obtaining audit evidence as .... allows you to trace the reflection of the operation in the accounting up to that primary document, which should confirm the reality and expediency of performing this operation
47. The maximum allowable period for the full payment of the authorized capital of a joint-stock company, from the point of view of the auditor, is ...
48. Working papers are the property of...
49. The general audit plan is ...
1. The audit planning procedure is regulated
2. When conducting a mandatory audit as part of an audit organization
3. The audit of operations on settlement accounts does not include
4. PBU 22/2010 does not say that errors in accounting and reporting may be due to
5. Mandatory audit is ...
6. The purpose of the audit is ...
7. Mandatory independent audit is carried out ...
8. The composition of the auditor´s report includes ...
9. The purpose of the audit is indicated ...
10. Services related to the audit include ...
11. Auditing activity at its core is ...
12. Mandatory annual audit under the terms of the law of the Russian Federation "On Auditing" is subject to ...
13. The auditor in his professional activities is guided by ...
14. The objects of verification of the qualitative characteristics of the documentation include
15. Name the procedures used to obtain audit evidence
16. The final document for external audit is ...
17. The qualification certificate of the auditor is canceled in cases where the auditor ...
18. A knowingly false audit report is recognized if ...
19. In the analytical part of the auditor´s report, ...
20. The audit procedure "observation" is ...
21. The audit materiality level can be calculated by the … method
22. The actual method of conducting an audit involves ...
23. Audit evidence is considered more persuasive if it is obtained ...
24. If the auditor ..., then the independence of this auditor is not considered violated
25. In an audit of financial statements, other information contained in these statements should be considered ...
26. ... establishes the terms for the development and the procedure for introducing into practice the internal rules (standards) of the audit
27. The procedures used in an audit to obtain audit evidence include …
28. Audit evidence is...
29. When conducting a statutory audit, the audit report is addressed to ...
30. … is a method of conducting an audit
31. The authorized federal body for state regulation of audit activity is directly ...
32. Scheduled external quality checks of the work of each audit organization conducting a statutory audit are carried out ...
33. In the event that the auditor did not conduct an audit, but at the same time issued a positive opinion, such an opinion may be recognized
34. The purpose of audit planning is ...
35. Materiality in an audit is...
36. Audit evidence is obtained as a result of conducting ...
37. The written information of the auditor to the management of the economic entity contains ...
38. Evidence, provided it is obtained, has the highest degree of reliability
39. The auditor recognizes as an element of the equity of a commercial organization ...
40. The risk that audit procedures will not substantially detect misstatements in account balances or groups of transactions that could be material, individually or when aggregated with other misstatements, is ...
41. A feature of the valuation of goods in retail trade is that goods are taken into account ...
42. Account ... the auditor recognizes as correct for accounting for other income
43. When checking the methods of calculating depreciation, the auditor should be aware that depreciation can be charged ...
44. Most accurately reflects the difference between an audit and an audit, the provision that ...
45. The internal control system should include ...
46. Such a method of obtaining audit evidence as .... allows you to trace the reflection of the operation in the accounting up to that primary document, which should confirm the reality and expediency of performing this operation
47. The maximum allowable period for the full payment of the authorized capital of a joint-stock company, from the point of view of the auditor, is ...
48. Working papers are the property of...
49. The general audit plan is ...
Synergy answers "Audit". Tests with all answers for 87/100 points. Continuation of questions.
50. Working documentation must be stored for at least ... in the archive of an audit firm
51. The auditor should check the correctness of the allocation of the amount of the revaluation of an item of property, plant and equipment as a result of the revaluation, which is credited ...
52. The risk of the auditor expressing an erroneous opinion in the event that the financial (accounting) statements contain material misstatements is ...
53. An inherent risk is...
54. The auditor considers materiality...
55. The main form of cashless payments in Russia is ...
56. Written information may be communicated...
57. The auditor recognizes as acceptable the payment by the founder ... of the authorized capital of a limited liability company at the time of its state registration
58. Fixed assets purchased for a fee are accepted for accounting in the amount of actual acquisition costs, ...
59. Federal auditing standards ...
60. The criterion for evaluating the mandatory nature of an audit is ...
61. An audit of the documentation of settlements with suppliers and contractors provides for checking ...
62. Federal rules (standards) of audit activity determine ...
63. The auditor receives clarifications from the management of the audited entity ...
64. The auditor must take into account the materiality of ...
65. The level of … is directly related to substantive audit procedures.
66. The organization capitalized fixed assets received in the order of gratuitous transfer, which should be valued at ... cost
67. The evidence obtained by ... is the most reliable in checking the reality of receivables
68. The purpose of the audit of settlement transactions is to verify the legality ...
69. The term of the audit is determined by ...
70. Accounting statements ... are subject to mandatory audit
71. The account ... should take into account the funds in transit
72. The auditor recognizes the correct entry ... for posting surplus funds at the cash desk of the organization
73. Funds of ... capital can be used to cover losses in joint-stock companies
74. Intracompany standards in the audit organization are approved ...
75. Income from ordinary activities includes ...
76. For a posted worker ... average earnings for the time spent on the road
77. Federal rules (standards) of audit activity ...
78. The auditor recognizes as acceptable in accordance with the legislation of the Russian Federation such a method for estimating inventories (IPZ) as ... when they are released into production or otherwise disposed of
79. An audit on behalf of government agencies is ... a special audit engagement
80. The letter of engagement of the audit organization must contain information ...
81. When evaluating the reliability and effectiveness of the internal control system, the auditor should use at least ...
82. Qualitative distortion of financial statements is ...
83. An agreement to conduct a mandatory audit is an agreement ...
84. The assessment of the internal control system of the audited entity is carried out ...
85. A commitement letter of consent to an audit is drawn up by an audit organization for ...
86. The study and evaluation of the internal control system of the audited entity must be carried out to ...
87. The main document regulating the relationship between the auditor and the economic entity is presented ...
88. In preparing the overall audit plan, consideration should be given to …
89. An accountable person who was on a business trip on the territory of the Russian Federation is obliged to submit a report on the amounts spent to the accounting department within ... days
90. Intangible assets include ...
91. To express an opinion on the reliability of the financial statements of the audited entity and the compliance of the accounting procedure with the legislation of the Russian Federation of the audited entity is ...
50. Working documentation must be stored for at least ... in the archive of an audit firm
51. The auditor should check the correctness of the allocation of the amount of the revaluation of an item of property, plant and equipment as a result of the revaluation, which is credited ...
52. The risk of the auditor expressing an erroneous opinion in the event that the financial (accounting) statements contain material misstatements is ...
53. An inherent risk is...
54. The auditor considers materiality...
55. The main form of cashless payments in Russia is ...
56. Written information may be communicated...
57. The auditor recognizes as acceptable the payment by the founder ... of the authorized capital of a limited liability company at the time of its state registration
58. Fixed assets purchased for a fee are accepted for accounting in the amount of actual acquisition costs, ...
59. Federal auditing standards ...
60. The criterion for evaluating the mandatory nature of an audit is ...
61. An audit of the documentation of settlements with suppliers and contractors provides for checking ...
62. Federal rules (standards) of audit activity determine ...
63. The auditor receives clarifications from the management of the audited entity ...
64. The auditor must take into account the materiality of ...
65. The level of … is directly related to substantive audit procedures.
66. The organization capitalized fixed assets received in the order of gratuitous transfer, which should be valued at ... cost
67. The evidence obtained by ... is the most reliable in checking the reality of receivables
68. The purpose of the audit of settlement transactions is to verify the legality ...
69. The term of the audit is determined by ...
70. Accounting statements ... are subject to mandatory audit
71. The account ... should take into account the funds in transit
72. The auditor recognizes the correct entry ... for posting surplus funds at the cash desk of the organization
73. Funds of ... capital can be used to cover losses in joint-stock companies
74. Intracompany standards in the audit organization are approved ...
75. Income from ordinary activities includes ...
76. For a posted worker ... average earnings for the time spent on the road
77. Federal rules (standards) of audit activity ...
78. The auditor recognizes as acceptable in accordance with the legislation of the Russian Federation such a method for estimating inventories (IPZ) as ... when they are released into production or otherwise disposed of
79. An audit on behalf of government agencies is ... a special audit engagement
80. The letter of engagement of the audit organization must contain information ...
81. When evaluating the reliability and effectiveness of the internal control system, the auditor should use at least ...
82. Qualitative distortion of financial statements is ...
83. An agreement to conduct a mandatory audit is an agreement ...
84. The assessment of the internal control system of the audited entity is carried out ...
85. A commitement letter of consent to an audit is drawn up by an audit organization for ...
86. The study and evaluation of the internal control system of the audited entity must be carried out to ...
87. The main document regulating the relationship between the auditor and the economic entity is presented ...
88. In preparing the overall audit plan, consideration should be given to …
89. An accountable person who was on a business trip on the territory of the Russian Federation is obliged to submit a report on the amounts spent to the accounting department within ... days
90. Intangible assets include ...
91. To express an opinion on the reliability of the financial statements of the audited entity and the compliance of the accounting procedure with the legislation of the Russian Federation of the audited entity is ...
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