İŞL458U
DENETİM
5. Ünite
Soru 1
Which of the above is the first step to develop audit objectives?
Soru 2
Which of the followings is NOT one of the management assertions related to account balances and related disclosures, at the period end?
Soru 3
Which of the following management assertions is tested only for income statement transactions?
Soru 4
Which management assertion and audit objectives matches are related to whether recorded sales are for shipments made to non fictitious customers?
Soru 5
Which of the following general balance-related audit objectives is about the agreement of inventory totals with the general ledger?
Soru 6
Which of the followings are performed to determine the type and amount of further audit procedures necessary to form an opinion on the fairness of the financial statements?
Soru 7
Which of the following audit procedures are carried out to measure the effectiveness of the design and operation of the internal control policies and procedures that should be available in the client business?
Soru 8
If an auditor wants to test monetary misstatements in the balances in the financial statements, which of the following analytical procedures will be used?
Soru 9
Which of the following is correct about the phases of financial statement audit?
Soru 10
In which of the following is the four-step approach to reduce assessed control risk given in correct order?
Soru 11
Which of the following is not one of the steps to develop audit objectives?
Soru 12
_________________________ are the claims made by the management of the company on financial statements.
Soru 13
“Transactions and events have been recorded in the proper accounts”.
Which management assertion is described by the above sentence?
Soru 14
Which of the following is not one of the general transaction-related audit objectives?
Soru 15
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 16
The independent auditor should collect sufficient and appropriate ___________ by performing audit procedures.
Soru 17
“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 18
Which of the following is not one of audit tests to determine whether the financial statements are prepared fairly or not?
Soru 19
To obtain sufficient appropriate evidence to support a reduced assessment of control risk, the auditor (Arens, 2017b) does the following except ______________________________.
Soru 20
“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?