2024–2025 Dönem Sonu Sınavı Çıkmış Soruları

1. Which one of the formulas refers to audit risk model? A) Inherent Risk x Control Risk x Detection Risk B) Inherent Risk × Business Risk x Sampling Risk C) Inherent Risk × Control Risk x Non-sampling risk D) Inherent Risk x Account Risk x Business Risk E) Inherent Risk x Sampling Risk x Detection Risk

2. Which of the followings is not one of the main factors affecting the auditor's collection of sufficient evidence? A) The cost of the evidence B) The risk C) The size and characteristics of the main mass D) Materiality and the quality of the evidence E) The source of evidence

3. Which of the following statements is incorrect? A) In compliance audit, it is checked whether the rules determined by an authority are complied with. B) Internal Audit is also known as Performance Audit or Operational Audit. C) Compliance Audit is also known as Performance Audit D) Established criteria in independent auditing is Generally Accepted Accounting Principles (GAAP) E) Independent Audit is also known as Financial Statement Audit.

4. Which of the following is not one of the priorities of the work to be done during the planning phase of the audit? A) Performing audit procedures B) Expert support C) Understanding and assessment of the internal control system D) Understanding the legal and regulatory framework E)E Determining the level of materiality

5. Which of following statement about quality control review is correct? A) Engagement quality control reviewer can make decisions for the engagement team. B) The auditor doesn't need whether the audit has been performed in accordance with the audit program within the scope of quality control C) Audit firms do not need to establish a system of quality control of audits conducted. D) International Standard on Quality Control deals with the audit firm's responsibilities for its system of quality control for audits and reviews of financial statements, and other assurance and related services engagements. E) International Standard on Quality Control should not be undertaken by an engagement quality control reviewer.