DENETİM - Deneme Sınavı - 2

II. Audit evidence obtained orally is more reliable than audit evidence obtained in physical form.

III. Audit evidence obtained orally is less reliable than audit evidence obtained in physical form.

IV. Audit evidence obtained directly by the auditor is more reliable than the evidence obtained indirectly.

V. Audit evidence obtained from electronic documents is as reliable as audit evidence obtained from the original. 

Which of the above is/are true?

II. Creating evidence that the auditor is honest.

III. Providing evidence about the international standards on auditing.

IV. Providing evidence on the background of the auditor.

Which of the above is/are among the benefits of working papers of an audit activity?

II. To review the audit work as a whole.

III. To get certain assurances from the customer

IV. To eliminate the problems

V.  To check whether the corrections are appropriate. 

Which of the above are among the purposes of 'complete the audit' procedures?

II. Inquiry of the minutes of meetings

III. Reading minutes of meetings

IV. Inquiry of legal council

V. Recognition of legal council

Which of the above does an auditor conduct as a subsequent event after the balance sheet date?

II. Withdrawal of financial support

III. Inability to pay liabilities

IV. Ability to pay liabilities

V. Frequent replacement of key management 

Which of the above is/are the signs of going concern risks?

II. issues that remain unsolved

III. modifications and additions to the financial statements

IV. the ways of increasing the liquidity capacity of the firm

V. significant internal control deficiencies

Which of the above does the auditor discuss once the audit phase is completed?

II. sufficient experience

III. being objective

IV. being subjective

V. two university degrees on quality control review

Which of the above qualities should a quality control review have?

I.The financial statements do not include all of the disclosuresrequired by the applicable financial reporting framework.

II. The disclosures in the financial statements are not presented in accordance with the applicable financial reporting framework.

III.The financial statements do not provide the disclosures necessary to achieve fair presentation.

When the auditor modifies the opinion on the financial statements, the auditor shall, in addition to the specific elements:

I. Amend the heading “Basis for Opinion” required by paragraph 28 of ISA 700 (Revised) to “Basis for Qualified Opinion,” “Basis for Adverse Opinion,” or “Basis for Disclaimer of Opinion,” as appropriate

II.Amend the heading “Basis for Opinion” required by paragraph 28 of ISA 705 (Revised) to “Basis for Qualified Opinion,” “Basis for Adverse Opinion,” or “Basis for Disclaimer of Opinion,” as appropriate

III. Amend the heading “Basis for Opinion” required by paragraph 28 of ISA 450 (Revised) to “Basis for Qualified Opinion,” “Basis for Adverse Opinion,” or “Basis for Disclaimer of Opinion,” as appropriate; 

IV. Within this section, include a description of the matter giving rise to the modification 

V. Within this section, include the both new and old versions of the matter for comparison