Аудит 50 вопросов РФЭИ

1. Internal audit standards may NOT contain:
a) methodological manuals and instructions;
b) accounting data;
c) rules that contradict the laws related to auditing.

2. The list of services accompanying the audit:
a) established by the Federal Standards of Auditing Activity
b) is limited and fixed in the Federal Law "On Auditing Activity";
c) can be changed and supplemented as audit firms change their types of activities

3. The audit organization "Audit-Pro" annually conducts a mandatory audit of the insurance company "Stiff". Which
service can the auditors from "Audit-Pro" afford to provide to the insurance company?
a) Restoration of accounting;
b) Accounting;
c) Analysis of financial and economic activities.
......................................................

48. Based on the results of the audit, the auditor provides the client company with:
a) results of the express analysis of the reporting;
b) the auditor´s report, information on identified errors and deficiencies in accounting and reporting;
c) your working documentation.

49. A special feature of a special audit assignment is that it is impossible to accurately determine:
a) the level of materiality;
b) the level of audit risk;
c) the amount of the auditor´s fee.

50. Select from the list the information that must be included in the section containing the auditor´s opinion:
a) the number of the state registration certificate
of the audit firm;
b) an opinion on the reliability of the reporting;
c) the legal address and telephone number of the audit firm.