Audıtıng (ENG) — 2020-2021 YO Çıkmış Sınav

1. In which type of assurance engagement does the practitioner reduce engagement risk to a level that is acceptable in the circumstances of the engagement but where that risk is greater than a reasonable assurance engagement, as the basis for a negative form of expression of the practitioner's conclusion? A) Historical B) Limited C) Adverse D) Objective E International

2. Which of the following auditor opinions would be decided 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? A) Qualified opinion B) Adverse opinion C) Unqualified opinion of. D) Negative opinion E) Disclaimer of opinion

3. Which auditors are included in the organization chart of the organization and operate directly under the board of directors or under the general manager to help businesses to work more efficiently? A) Independent Public sector Financial statement Internal E) External

4. Which stage of the audit process includes objectives such as to understand the client's business and industry, to assess the likelihood of material misstatement in the financial statements, and to identify significant risks? A) Audit performing stage B) Audit completion stage C) Risk response D) Evidence obtaining stage E) Audit planning stage

5. Which of the following is the opinion expressed by the auditor when the he/she concludes that the financial statements are prepared fairly, adequately, consistently, reasonbaly in all material respects, and in accordance with the applicable financial reporting framework as well as conformity with GAAP? A) Unmodified opinion B)E Disclaimer opinion C) Qualified opinion D) Adverse opinion E) Modified opinion