Chapter 3

Quiz
•
English
•
1st Grade
•
Easy
Oanh Vũ
Used 3+ times
FREE Resource
24 questions
Show all answers
1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
According to ACCA, the audit report includes the following basic elements:
1. Title,
2. Addressee,
3. Auditor’s opinion,
4. Basic for opinion,
5. Going concern,
6. Key audit matter,
7. Other information,
8. Responsibilities for the FSs,
9. Auditor’s responsibilities for the audit of the FSs,
10. Name of the engagement partner,
11. Auditor’s signature,
12. Auditor’s address and date of the report.
All of the above answers
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
In Vietnam, the audit report of independent auditors includes the following basic elements:
title, addressee, introductory paragraph, management’s responsibility for the financial statements, auditor’s responsibility, opinion paragraph, other reporting responsibilities, auditor’s signature, date of the report, and auditor’s address.
True
False
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What is the main difference between ACCA’s audit report and Vietnam’s audit report?
Việt Nam khác các nước khác ở cách sắp xếp thứ tự audit opinion
True
False
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
There are basically two types of audit report:
(1)Unmodified audit report
(2) Modified audit report
True
False
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
There are 4 types of audit opinion
Unmodified audit opinion (chấp nhận toàn phần)
Qualified audit opinion (chấp nhận từng phần)
adverse audit opinion (ý kiến kiểm toán dạng trái ngược)
disclaimer audit opinion (dạng từ chối)
All of the above answers
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Immaterial (không trọng yếu) => unmodified opinion (ý kiến kiểm toán dạng chấp nhận toàn phần)
True
False
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Material but not pervasive (trọng yếu nhưng không lan tỏa) => Qualified opinion (ý kiến kiểm toán dạng chấp nhận từng phần)
True
False
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