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DENETİM - Deneme Sınavı - 3

Dönem Sonu Sınavı 36404
Soru 1
Which of the following is not one of the steps to develop audit objectives?
Soru 2
_________________________ are the claims made by the management of the company on financial statements.
Soru 3
“Transactions and events have been recorded in the proper accounts”.

Which management assertion is described by the above sentence?

Soru 4
Which of the following is not one of the general transaction-related audit objectives?
Soru 5
I. They show the ways and methods to be followed to obtain audit evidence during the audit task.

II. They can be applied at different stages of the audit together or alone.

III. They consist of risk assessment procedures, tests of controls, substantive tests of transactions, substantive analytical procedures, and tests of details of balances.

Which term is described by the above sentences?

Soru 6
The independent auditor should collect sufficient and appropriate ___________ by performing audit procedures.
Soru 7
“In this phase, an audit approach is designed to collect sufficient and reliable evidence at the lowest cost. In order to estimate the risks of misstatement in the financial statements and to interpret the information obtained during the audit, information is obtained about the client’s business and its line of business. In addition, the internal control system of the business is examined and information about the internal control system is collected. At the same time, control risks are assessed”.

Which phase of a financial statement audit is described by the above sentences?

Soru 8
Which of the following is not one of audit tests to determine whether the financial statements are prepared fairly or not?
Soru 9
To obtain sufficient appropriate evidence to support a reduced assessment of control risk, the auditor (Arens, 2017b) does the following except ______________________________.
Soru 10
“They are the audit procedures testing for monetary misstatements to determine whether the six transaction related audit objectives have been satisfied for each class of transactions”.

Which term is described by the above sentence?

Soru 11
Which of the following misstatements arising from the two acts, audits are concerened with?
Soru 12
Which of the following İnternational Standard on Auditing (ISA) explains forming an opinion and reporting on financial statements?
Soru 13
Fill in the blank

ISA 450 defines a misstatement as a difference between the ........of a reported financial statement item and the amount, classification, presentation or disclosure that is required for the item to be in accordance with the applicable financial reporting framework.

I.Amount

II. Classification

III. Presentation

IV. Disclosure

Soru 14
Select the circumstances in which the matters shall not be described in the Key Audit Matters section of the auditor's report and the requirements in paragraphs 13-14 do not apply?

I. A matter giving rise to a modified opinion in accordance with ISA 705 (revised)

II. A material uncertainty related to events that create scepticism on the entity's ability to continue as a persistant concern in accordance with ISA 570.

III. A material uncertainty related to concerns that may cast significant doubt on the entity's ability to continue as a going concern in accordance with ISA 570.

Soru 15
Which one of the following statement is not one of the deficiencies of the auditors?
Soru 16
Fill in the blank:

As per ISA 570 (para. A26), if the financial statements have been prepared using the going concern basis of accounting but, in the auditor’s judgment, management’s use of the going concern basis of accounting in the financial statements is inappropriate, the auditor expresses an ..............regardless of whether or not the financial statements include disclosure of the inappropriateness of management’s use of the going concern basis of accounting.

Soru 17
What is the basis of the independent audit process?
Soru 18
I. Audit evidence is the information used by the auditor.

II. Audit evidence helps auditor reach conclusion.

III. Audit evidence forms the basis of the financial statement.

IV. Audit evidence defines auditor's personal opinion. 

Which of the information above is true  about audit evidence?

Soru 19
I. Spreadsheet

II. Ledger

III. Accounting handbook

IV. Accountant's personal notes

V. Cost distributions

Which of the above are the examples of the audit evidence?

Soru 20
In which audit method all the records are thoroughly examined within a specific activity period?