Appropriateness (of audit evidence) ?


ta. Unqualified Opinion, Qualified Opinion, Adverse Opinion, Disclaimer of Opinion


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4ta. Unqualified Opinion, Qualified Opinion, Adverse Opinion, Disclaimer of Opinion


  1. Which type of auditor’s opinion means that auditors found no issues with the company’s financial reports, and the company is in full compliance with accounting standards guidelines?

Unqualified Opinion

  1. Which type of auditor’s opinion is given by auditor if the company’s financial reporting doesn’t comply with the accounting standards guidelines?

Qualified Opinion

  1. Which type of auditor’s opinion is given by auditor if the auditor feels the company limited their access or they couldn’t get satisfactory answers to any of their questions during the audit ?

Disclaimer Report or Disclaimer of Opinion

  1. …………………..shows the company is not compliant with any of accounting standards’ guidelines for financial reporting and therefore portrays gross misstatements on their assets and liabilities.

An adverse audit report

  1. ………………………………………… are types of auditor’s opinion




  1. …………………………..are the goods, which are ready for the consumers

Finished Goods

  1. Cash in hand, cash at bank, inventories are types of ……………………………

Current assets

  1. PPE, long-term investments are types of ………………………………….

long-term assets

  1. Reperformance, recalculation, external confirmation are Audit Procedures for Obtaining Audit Evidence ………………………..




  1. Preventive, detective and corrective controls are types of……………………………

Internal control

  1. Present value-20.000, discount rate-10%, number of years is 2 years. What’s future value?

24200

  1. Future value-72.576, discount rate-20%, number of years is 3 years. What’s present value?

54527.423

  1. Which formula is true?




  1. Which of the following statement is true?



  1. Which of following formula is true?




  1. Which of the following statement is true?




  1. How many forms have in financial statements?

4

  1. Balance sheet is one of the form of…………………….

Finacial statement

  1. Profit and loss statemant is one of the form of…………………….

Finacial statement

  1. Cash flow statement is one of the form of…………………….?

Finacial statement

  1. Equity changes statement is one of the form of…………………….?

Finacial statement

  1. Which documention auditor checks for assets audit?

Balance sheet

  1. Appropriateness and sufficiency are requirments of…………………………?

Audit evidence
72 How many documention includes in audit report?
This part usually include details such as:

A statement on the company’s compliance with accounting stabdards guidelines



  1. Auditor report and auditor opinion are documention of…………………………..




  1. How many types have in non-statistical sampling in audit?

2ta. haphazard selection, block selection

  1. Calculation is……………..




  1. Double entry is………………….

76 How many parts does the audit report consist of ? This part usually include details such as:



  • Company’s name

  • Auditing timespan, such as annual, quarterly, etc.

  • Financial records presented to the auditor for review

  • Auditor’s opinion on the company’s financial position

A statement on the company’s compliance with accounting stabdards guidelines

  1. Entity sold 10.000 sum goods in cash. Which of the following double entry is true?




  1. Entity levied 65.000 sum of receviables. Which of the following double entry is true?




  1. Which of the following documents the auditor does not use during the study of transactions related to product sales?




  1. Company purchased 90.000 sum inventory in cash. Which of the following double entry is true?




  1. What assessment methods are available:?




  1. Adminstrative cost is…………………?




  1. Distribution cost is………………… ?




  1. Which of the following statement is true?




  1. Depreciation cost of PPE is charged to……………….. ?



  1. Bank interests is …………………….?




  1. Patents, licenses, goodwill are…………………..




  1. Liabilities divide into two types, they are………………..




  1. Types of financial statements




  1. Which date the Law of the Republic of Uzbekistan “On auditing” was adopted?

25.02.2021

  1. …………..is a person who has audit qualification certificate

    1. Auditor




  1. Who is the responsible for entity’s daily work




  1. Who is involved in checking the cash register??




  1. How many changes in the balance sheet under the influence of economic processes?




  1. Auditor didn’t know construction companies features so he hired………………. ?




  1. Which accounts are used in the audit of the auditor's payroll?




  1. Independence is one of the………………………..

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