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WorksheetsAudit management
Total questions: 20
Worksheet time: 10mins
Audit management appeared in the _ th century
(a)
In which city appeared the Audit Management ?
Berlin
London
New-York
Paris
What does this definition correspond to ? "The risk of forming an inappropriate opinion on the financial statements under audit ?"
Audit evidence
Audit risk
Internal controls
Inerent risk
Which of these phases is not part of the three fundamental phases of the internal audit engagement
The research phase
The conclusion phase
The preparation phase
The realization phase
What types of audit does exist ?
Accounting audit
Internal audit
External audit
Légal audit
What is a set of one or more audits planned within a period of time and for a specific purpose
Audit plan
Audit evidence
Management assertions
Internal controls
The internal audit report is a document that formalizes the _ of the audit
(a)
What is the name of the doccument approves by the board of directors that defines responsibilty, authority, and accountability for IT and audit fonctions
Results
Operational report
Audit program
Charter
What does an auditor can use to question employees
A Sir vey
A survey
A survay
Asssure vay
Which of these companies is part of the big four
PricewaterhouseCoopers
Arthur Andersen
Ernst & Young
KPMG
Deloitte
Who is the target of the fake president fraud
The president of a company
Company employees
Company money
Shareholders votes
What is the the ratio of the audit evidence produced to audit ressources used ?
Efficiency ratio
Trunover ratio
Dividend pay out ratio
Inventory Ratio
What is a diagram which implements a sequence of movements or actions of people or things involved in a complex system or activity ?
A blowchart
A flowchart
A clawchart
A glowchart
What is not an audit assertions ?
Completeness
Correct assessment
Absolute beneficence
Reality
Correct imputation
What is a proposed action to remedy a problem or potential problem ?
An concil decision
An audit advice
An audit order
An audit recommendation
This document precise the different goals and risks of each process or sub-process that has been identified, it also brings the measures of controls to solve potential problems.
Audit Framework
Audit Blamework
Audit Summation
Audit Abridgement
An accountant can
Draw up a balance sheet
Certify the company's turnover
Evaluate the company
Support the manager with a banking institution
What type of controls can we find in an audit ?
Preventive controls
Preventive controls
Punitive controls
Compensatory controls
What is used to obtain reasonable assurance that an audit does not detect any material misstatement that can significantly impact the usability of financial statement
A Benchmark
A Benchpress
A Benchpark
A Menchbark
What is the standard that deals with the technique of auditing and the skills required of the auditor
(a)
