Aof Panel

Soru 1

Which of the following is NOT one of the four main phases in an audit process?

Soru 2

Which of the following is NOT contingent liability?

Soru 3

Which of the following is NOT a part of final evaluation procedures auditors perform?

Soru 4

What is the time period for keeping all documents related to the audit work according to Independent Audit Regulation in Turkey?

Soru 5

Which International Standards for Auditing (ISA) relates to Subsequent Events?

Soru 6

Which International Standards for Auditing (ISA) relates to Related Parties?

Soru 7

Which International Standards for Auditing (ISA) requires the auditor’s report to be dated no earlier than the date on which the auditor has obtained sufficient appropriate evidence on which to base the auditor’s opinion on the financial statements?

Soru 8

Which International Standards for Auditing (ISA) relates to Going Concern?

Soru 9

Which International Standards for Auditing (ISA) defines purposes of management representation letter?

Soru 10

Which International Standards for Auditing (ISA) explains the responsibilities of auditors and reviewers about quality control procedures?

Soru 11

I. To review some part of the audit work

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?

Soru 12

...........is an audit inquiry sent to the client’s attorneys in order to obtain or corroborate information about litigation, claims, and assessments.

Soru 13

I. Inquiry of management

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?

Soru 14

What does an auditor do if material misstatements have been detected in the general evaluation?

Soru 15

What is going concern assumption?

Soru 16

I. Net liability

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?

Soru 17

What is a Management letter of representation?

Soru 18

I. the information related to the rival firms.

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?

Soru 19

I. enough money to build a company

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?

Soru 20

What is an engagement quality control review?

DENETİM