AF1 koolitus
Quiz
•
Other
•
Professional Development
•
Practice Problem
•
Hard
Mariet Pihlapson
Used 2+ times
FREE Resource
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19 questions
Show all answers
1.
MULTIPLE SELECT QUESTION
45 sec • 1 pt
A brainstorming session where the engagement team visually draws out their preliminary understanding of the process
Whiteboard
Update meeting
Meeting with the management
Kick-off
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
A type of substantive procedure which involves analyzing data and expected relationships to draw conclusions
TOE
TOD
SAP
RAPD
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The information used in your audit is trustworthy
Sufficient
Reliable
Required
Applicable
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Risks that relate to specific financial statement accounts, disclosures and assertions
Financial Statement Level Risk
Inherent Risk
Assertion level RMs
Fraud Risk
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Involves obtaining evidence to evaluate whether the control was performed consistently throughout the period by individuals with the necessary authority and competence
Test of operating efectiveness (TOE)
Test of Details (TOD)
Substantive Analytical Procedures
Risk Assessment
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
There is a logical connection, or relationship, between the information and the objective of the procedure being performed
Reliable
Relevant
Significant
Applicable
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Auditor obtains evidence in order to determine whether the amounts and disclosures in the financial statements are presented fairly in accordance with the accounting standards
Internal audit
Journal Entries testing
Review on Financial Statements
Financial statement
audit (FSA)
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