Final exam RFEI audit. Fundamentals 150 audit questions

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.