Audıtıng (ENG) — 2023-2024 Dönem Sonu Çıkmış Sınav

1. Which of the following refers to the audit evidence obtained from a third party's written response directly to the auditor in a printed, electronic or other storage medium? A) External Confirmations B) Subsequent Events C) Written Representations of. D) Analytical Procedures E) Audit Evidence

2. Which of the following statement about test control is incorrect? A) Auditor can reperform implementation of control procedures to obtain sufficient appropriate evidence. B) The auditor does not need to have knowledge of the internal control system of the company to which he will perform the audit. C) Auditor can make inquiries of appropriate client business' personnel to obtain sufficient appropriate evidence. D) If the planned control risk level is evaluated at a low level, more tests of controls are performed. E) Auditor can examine documents, records, and reports to obtain sufficient appropriate evidence.

3. In which of the following analytical procedures is the change in the financial statements of the audited entity analyzed over a long period? A) Ratio Analysis B) Comparative Financial Statement Analysis C) Rationality Tests .sorular.ni D) Logicality Analysis E) Trend Analysis

4. " - is one or more folders or other storage media, in physical or electronic form, containing the records that comprise the audit documentation for a specific engagement." Wich of the following completes the sentence above? A) Audit engagement B) Audit report C) Audit file D) Audit results E) Working papers

5. Which of the following statements is correct about an auditor's report on financial statements of an entity, if the auditor has decided adverse opinion? A) We have not fulfilled our ethical responsibilities in accordance with the IESBA Code B) We have obtained sufficient appropriate audit evidence and concluded that misstatements are both material and pervasive to the financial statements C) In our opinion, the accompanying financial statements, except for the possible effects of the matters present fairly the financial position of the Company D) The accompanying financial statements present fairly, in all material respects, the financial position of the Company E) We are unable to obtain sufficient appropriate audit evidence on which to base the opinion