Audit exam RFET 80 questions for Excellent

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Audit exam RFET 80 questions for Excellent

QUESTIONS OF EXAMINATION
1. Internal audit standards may NOT contain:
A) methodical manuals and instructions;
B) accounting data;
C) rules that contradict the laws relating to the audit.

2. List of audit-related services:
A) established by the Federal Standards of Auditing;
B) is limited and fixed in the Federal Law "On Auditing";
C) can be changed and supplemented in the course of the change of activities by audit firms.

3. Auditing organization "Audit-Pro" annually conducts
Mandatory inspection of insurance company "Stiff". Which of the services auditors from "Audit-Pro" can afford to provide insurance company?
A) Restoration of accounting records;
B) Accounting;
C) Analysis of financial and economic activities.

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78. Federal audit rules (standards) are:
A) rules governing auditing in the Russian Federation;
B) internal documents of the audit firm: audit materials, auditor´s working papers, etc .;
C) a collection of laws adopted by the auditors themselves during their activities.

79. Internal audit standards are:
A) audit standards that determine the relationship of employees within the audit firm;
B) the rules for conducting internal audit;
C) organizational and administrative documentation
Auditing firm, which determines the individual approach of the firm to conducting inspections.

80. Internal audit standards are developed:
A) Ministry of Finance of the Russian Federation;
B) independently by an audit organization;
C) the President of the Russian Federation.

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