Audıtıng (ENG) — 2023-2024 Ara Çıkmış Sınav

1. "---- is the independent examination of financial information of any entity, whether profit-oriented or not and irrespective of its size, or legal form when such an examination is conducted to express an opinion." Wich of the following completes the sentence above? A) Revision B) Public sector auditing C) Independent auditing D) Internal auditing E Control

2. 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) Adverse opinion B) Disclaimer opinion C) Modified opinion D) Unmodified opinion E) Qualified opinion

3. Which of the following is one of the standards of field work? A) Adequate Planning B) Independence in Mental Attitude C) Adequate Technical Proficiency e D) Adequate Technical Training E) Due Professional Care

4. Which of the following is not one of the objectives of the auditor to benefit from Analytical Review Procedures (ARP)? A) To understand the business and the sector in which it operates B) To reduce the number of detailed tests C) To attract management's attention to expected misstatements D) To re-perform business procedures in the firm E) To evaluate the sustainability (continuity) of the business

5. "--- are the actions taken by management and other parties to increase the probability of achieving the business objectives and to reduce risks." Wich of the following completes the sentence above? A) Risk assessment B) Control activities C) Monitoring activities D) Control environment E) Information and communication