Audıtıng (ENG) — 2022-2023 YO Çıkmış Sınav

1. 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) Risk response C) Audit planning stage D) Evidence obtaining stage E) Audit completion stage

2. Which of the following risks is a detection risk? A) Business Risk B) Non-sampling risk C) Inherent Risk D) Control Risk E) Account Risk

3. Which of the following establishes standards for professional accountancy education that prescribe technical competence and professional skills, values, ethics, and attitudes? A) ISAE B) ISRE C) ISR D) ISA E) IAESB

4. Where can auditors and reviewers find information about their responsibilities related to quality control procedures? A) ISA 220 ISA 250 ISA 570 D) ISA 560 E) ISA 240

5. Which of the following statements related to audit plan is correct? A) Analytical review procedures do not use in audit plan. B) Audit plan assist auditor to draw attention important area. C) In the audit plan, the auditor does not need to understand the legal and regulatory framework that the entity must comply with and to what extent it complies with that framework. D) There is not relationship between the audit plan and the audit team. E) Audit plan doesn't assist to solve the problem of time pressure.