.
1. Auditing activities are:
1) activities related to enterprise financial management and analysis of economic activities;
2) entrepreneurial activity by independent verification accounting and financial (accounting) statements of organizations and individual entrepreneurs;
3) activities related to the preparation of financial and tax reporting, accounting of property and business transactions.

2. The main purpose of auditing activities in accordance with the Law “On Auditing Activities” is:
1) study of the results economic activity and development of proposals for their improvement;
2) drawing up and filling out accounting (financial) statements, tax calculations, conducting business transactions in accounting;
3) expressing an opinion on the reliability of the financial (accounting) statements of the audited entities and the compliance of the accounting procedure with the law Russian Federation.

3. The external auditor must act in the interests of:
1) all users financial statements;
2) economic entity;
3) state tax service.

4. For which economic entities an audit is mandatory:
1) limited liability company;
2) representation of a foreign legal entity;
3) an organization with the value of balance sheet assets at the end of the reporting year exceeding 200,000 times that established by the legislation of the Russian Federation minimum size wages.

5 . What types of work does an audit firm have the right to carry out under a concluded agreement with an economic entity:
1) provide assistance in maintaining accounting records and conduct mandatory audits;
2) automate accounting and introduce information technology;
3) provide consultations on tax legislation, prepare reports and conduct mandatory audits.

6 . Which service is compatible with conducting a mandatory audit of an economic entity:
1) accounting;
2) legal consultations;
3) restoration of accounting;
4) preparation of tax returns.

7. In the case of a mandatory audit under an agreement with a customer, can an audit firm prepare an accounting policy for it:
1) yes;
2) no.

9. Which service is incompatible with conducting a mandatory audit of an economic entity:

1)maintenance of accounting;
2) consulting on accounting;
3) assessment of investment projects;
4) training of accounting personnel.

10 . When concluding a contract for a mandatory audit, include in it a clause on the mandatory issuance of an audit report:
1) necessary, because if this is not done, the auditor will not take responsibility and express a final opinion on the financial statements;
2) recommended, since otherwise the check may be useless;
3) does not make sense, since the auditor is obliged to do this in accordance with Russian auditing standards.

11. Economic entities having the organizational and legal form of an open joint-stock company are subject to mandatory annual inspection:
1) with more than one hundred shareholders;
2) with more than a thousand shareholders;
3) regardless of the number of shareholders and size authorized capital.

12. . For organizations of what legal form is an annual audit of accounting (financial) statements required:
1) open joint stock company;
2) open and closed joint stock company;
3) closed joint stock company.

13. Mandatory audit is carried out:
1) auditors who have auditor qualification certificates, under an employment contract with the audited organization;
2) auditors-entrepreneurs without forming a legal entity;
3) audit organizations licensed to carry out auditing activities

14. The concepts of “audit” and “revision”:
1) identical;
2) are different.

15. Audit:

1) function of managing the activities of economic entities;
2) method of implementing non-departmental financial control;
3) the main means of monitoring the activities of business structures.

16. The main purpose of the audit is:
1) correction of all errors in accounting and reporting;
2) identifying fraud and errors in accounting and reporting;
3) establishing the reliability of accounting (financial) statements.
Answer 3

17 . Is there duplication of functions between bodies? tax office and audit firms:
1) yes;
2) no;
3) another answer.

18 . The need for an audit is caused by:
1) the need to obtain information for management;
2) the dependence of the consequences of decisions made on the quality of information;
3) the need to confirm the reliability and truthfulness of financial statements.

Answer 3
19 . Mandatory audit is:
1) audit by decision of the management of an economic entity;
2) audit by decision of the meeting of shareholders;
3) audit provided for by federal laws, presidential decrees and decrees of the Government of the Russian Federation.

20 . The essence of the audit is:
1) checking accounting and reporting;
2)providing assistance in calculating taxes and consulting on financial and legal issues.

21. Auditor's task:

1) detect and prevent errors;
2) assist management in preparing financial statements;
3) check financial statements and express an opinion about its reliability.
Answer 3

22 . Tax services adjust control plans in accordance with the results of audit reports:
1) yes;
2) no;
3) depending on the results of inspections (additional payments to the budget).

23. Is it possible to conduct an audit of state authorities and management bodies, local government bodies:
1) the audit applies only to commercial structures, government bodies checked by the State Audit Office;
2) yes, this is provided Federal law“On auditing activities”;
3) yes, only the Federal Law “On Auditing Activities” does not provide for this.

24 . Current control over the implementation of economic policy and the quality of enterprise management is:
1) internal audit;
2) external audit.

25 . Mandatory audit is carried out in the following cases:
1) in cases established by law;
2) by decision of an economic entity;
3) on behalf of financial or tax authorities.

26 . The difference between internal audit and external audit is:
1) verification methods;
2) objects of inspection;
3)organization of work and reporting.

27 . Relationship between auditor and client:
1) are based on voluntariness and compensation;
2) determined by the management of the audit firm;
3) determined by the management of the economic entity.

4) Determined by agreement, by agreement of both parties

28 . An initiative audit is carried out by decision:
1) authorized federal body government regulation auditing activities;
2) economic entity.

29 . Can an auditor who is the founder of the company being audited conduct an audit:
1)maybe, if the auditor has a license;
2)maybe;
3) can’t.

30 . When conducting an audit, the head of the economic entity being audited is obliged to:
1) limit the range of issues to be considered by auditors;
2) stipulate and establish in writing the terms and procedure for payment of audit services;
3) promptly eliminate violations of the accounting procedure and preparation of accounting (financial) statements identified by the audit.

31 . To carry out auditing activities you must obtain a license:
1) yes;
2) no.

32 . An economic entity is obliged to provide interested parties with:
1) the auditor’s conclusion based on the results of the audit;
2) written information on the results of the inspection;
3) report on the results of the audit.

33 . Indicate for which organizations an audit is mandatory:
1) audit firm;
2) open joint stock company;
3) an entrepreneur without forming a legal entity;
4) limited liability company.

34 . How often is each auditor who has a qualification certificate required to undergo training in advanced training programs:
1) once every two years;
2) during each calendar year, starting from the year following the year of receipt of the certificate;
3) once every three years.

Answer 3
35 . Responsibility for the preparation and content of tax returns and other reporting after an audit is carried out by:
1) audit organization;
2) economic entity;
3) an audit organization and an economic entity jointly.

36 . During an audit, auditors have the right to:
1) receive from officials the audited entity's explanations in oral and written forms on issues that arose during the audit;
2) involve, on a contractual basis, auditors who provided services for the restoration and maintenance of accounting records to this economic entity to participate in the audit;
3) involve, on a contractual basis, auditors who provided reporting services to participate in the audit.
Answer 1

37 . The audited economic entity has the right to receive from the auditor:
1) information on legal requirements relating to the conduct of an audit;
2) assistance in preparing financial statements;
3) signature on confidentiality.

Answer 3
40. The auditor does not have the right:
1) transfer to third parties the information received during the audit process;
2) keep a copy of the audit report after the audit;
3) consult the client orally.

41 . When conducting an audit, auditors are required to:
1) follow the rules labor regulations established by the inspected economic entity;
2) comply with the requirements of the legislation of the Russian Federation;
3) establish payment for services depending on the achievement of a certain result.

42 . When conducting an audit, the auditor should be guided by:
1) international standards;
2) national standards;
3) any other standards.
Answer 1

43. Why are audit standards (rules) being developed:
1) to assess the quality of the audit;
2) to draw up programs for qualifying exams in the “Audit” section for the right to engage in auditing activities;
3) to determine the extent of the auditor’s responsibility.

44 . During the planning and conduct of the audit, the auditor must demonstrate:
1) professional skepticism;
2) gullibility;
3) faith in the unconditional honesty of the management of an economic entity.

45 . Auditing standards are:
1) uniform requirements for the procedure for carrying out audit activities, design and assessment of the quality of the audit and related services, as well as for the procedure for training auditors and assessing their qualifications;
2) regulations, mandatory for all economic entities, including audit organizations;
3) regulatory documents, mandatory only for audit organizations.

46 . What guarantees compliance with audit standards in the process of auditing activities:
1) high level of audit quality and reliability of results;
2) independence of the audit organization;
3) the possibility of increasing the price of audit services.

47. What are the abbreviated names of international auditing standards:
1) GAAP;
2) ISA;
3) IAG.

Answer 2
48. Auditing activities in the Russian Federation are regulated by:
1) the state;
2) public professional audit organizations;
3) contracts for the provision of audit services.
Answer 1

49 . The following persons are allowed to be certified for the right to engage in auditing activities:
1) having a higher technical education and 5 years of work experience as an auditor;
2) having a higher economic education and 3 years of work experience in the specialty;
3) having a secondary specialized (economic or legal) education and work experience as an auditor of at least 5 years.

50. The development of auditing standards is entrusted to:
1) the authorized federal body for state regulation of auditing activities;
2) educational and methodological centers according to the list approved by the President of the Russian Federation.
Answer 1

51. State regulation of auditing activities in the Russian Federation is carried out by:
1) professional audit associations;
2) Ministry of Finance of the Russian Federation;
3) Ministry of Justice of the Russian Federation.
Answer 3

52 . The authorized federal body for state regulation of auditing activities was created and operates under:
1)President of the Russian Federation;
2) Government of the Russian Federation;
3) Ministry of Finance of the Russian Federation;
4) State Duma.

Answer 2
53 . Individual entrepreneur:
1) cannot engage in auditing activities;
2) can engage in individual auditing activities after registration as an entrepreneur;
3) can engage in auditing activities after receiving a certificate, license and registration as individual entrepreneur;
4)can conduct a mandatory audit after receiving a certificate, license and registration as an individual entrepreneur only.
Answer 3

54 . The procedure for certification for the right to carry out auditing activities is approved:
1) an authorized federal body;
2) The Government of the Russian Federation;
3) professional audit associations.

55 . The auditor, having carried out the audit and handed over the audit report to the client, refused to provide him with information about the regulations on which the observations and conclusions were based. He referred to the fact that this work was not covered by the audit contract. Rate his actions:
1) this condition must be provided for in the contract;
2) The Federal Law “On Auditing Activities” does not give the client the right to receive such information;
3) the auditor is obliged to provide the client with such information.

56 . Joint-Stock Company open type operates for two years. So far, the number of shareholders is less than 100. Is it subject to the requirement to conduct a mandatory audit if management does not need the services of auditors:
1) yes;
2) no;
3) at the discretion of the management of the joint stock company.

57 . An economic entity invited an auditor to verify the accuracy of the report for the reporting period. Does the auditor have the right to contact the client for information beyond the reporting period:
1) the auditor checks only what the client requests;
2) yes, this is decided by the auditor based on the circumstances of the audit;
3) if the auditor did not undertake such obligations, this should not be done.

58 . In a controversial situation, the degree of guilt and responsibility of the auditor to the client is determined:
1) by court;
2) by agreement between the auditor and the client;
3) tax office.

59 . When taking inventory Money During an audit, the cashier was found to be short of a large amount of cash. Auditor actions:
1) remove the cashier from work and issue a negative audit report;
2) assess the materiality of the “Cash” item in the financial statements and, depending on this, make decisions on the audit report;

3) give a negative conclusion and transfer the materials to law enforcement agencies.

60. In the contract for the audit, the parties, at the insistence of the audit firm, recorded the following clause: “The auditor and the audit firm do not bear any responsibility for financial liability for the reliability of the auditor's report." Assess the situation:
1) if the client does not object, everything is correct;
2) the responsibility of auditors is determined by the contract, therefore, everything is correct;
3) this is contrary to current regulations.

VII. Final tests for self-testing of knowledge

1 option

1. The term “audit” comes from the Latin verb “ avdio ", which means:

a) check;

b) hear, listen, listen; *

c) certify.

d) protect

2. The main purpose of the audit:

a) identify violations in accounting;

b) establish the reliability of financial statements and the compliance of financial and business transactions performed by the client regulations, operating in the Russian Federation; *

c) establish possible facts of fraud.

d) conduct an audit of the intended use of funds

3. Audit:

a) the function of managing the activities of economic entities;

b) method of implementing non-departmental financial control; *

c) the main means of controlling the activities of business structures.

d) assistance in conducting an audit

4. Differences between external audit and audit:

a) standards;

c) methods.

d) there are no differences

5. Audit firms can be registered as organizations that have:

a) any organizational and legal form;

b) organizational and legal form of LLC, OJSC, CJSC;

c) any organizational and legal form, except JSC. *

d) non-profit organization

6. An auditor’s qualification certificate is issued for a period of:

a) five years;

b) one year;

c) three years;

d) indefinitely. *

7. The purpose of certification for the right to carry out auditing activities is:

a) checking the qualifications of persons applying for auditing activities; *

b) ensuring state control over compliance with the requirements of the legislation of the Russian Federation for auditing activities;

c) registration of persons applying for employment or already engaged in auditing activities.

d) to determine the number of auditors

8. An auditing firm decided to combine its auditing business with its real estate business. Are there any restrictions in this area:

a) no, auditing is a type of ordinary business;

b) such combination is prohibited; *

c) there are no restrictions for auditors for real estate transactions.

d) can combine an audit if he is the owner of real estate

9. Do audit firms have the right to engage in any other business activity other than auditing:

a) have, if this is stipulated in the charter;

b) yes; at the request of the management of the audit firm

c) no. this is prohibited by law *

d) any activity is combined with auditing

10. Payment for audit services is carried out:

a) based on rates approved by the Government of the Russian Federation;

b) by agreement with the client on the basis of prices established by the audit firm (auditor); *

c) by agreement with the client, but not higher than the rates approved by the Government of the Russian Federation.

d) all audit prices are controlled by the Accounts Chamber of the Russian Federation

11. Mandatory audit is:

a) audit by decision of the management of an economic entity;

b) audit by decision of the meeting of shareholders;

c) an audit provided for by federal laws, presidential decrees and decrees of the Government of the Russian Federation. *

d) by decision of the SRO (self-regulatory organization)

12. Economic entities that have the organizational and legal form of an open joint-stock company are subject to mandatory annual audits:

a) with more than one hundred shareholders;

b) with more than a thousand shareholders;

c) regardless of the number of shareholders and the size of the authorized capital. *

d) for certain industries, for example, mechanical engineering

13. An initiative audit is carried out by decision:

a) the authorized federal body for state regulation of auditing activities;

b) an economic entity. *

c) an audit firm

d) higher organization of the enterprise

14. An open joint stock company has been operating for two years. So far, the number of shareholders is less than 1000. Is it subject to the requirement to conduct a mandatory audit if management does not need the services of auditors:

a) yes, it applies *

b) no, this is not necessary

c) at the discretion of the management of the joint stock company.

d) applies if there are 500 shareholders

15. Services related to the audit are divided into:

a) action, control, information services; *

b) restoration, maintenance, control, information services;

c) consulting, informational, methodological services.

d) accounting services, consulting services

16. When conducting an audit on the territory of the Russian Federation, auditors are required to strictly comply with the requirements of national standards:

a) yes, must comply *

b) no, at the discretion of the audit firm

c) it is not necessary to strictly follow them; it is enough to follow their recommendations.

d) this is their right, they may not respect it

17. The auditor, having carried out the audit and handed over the audit report to the client, refused to provide him with information about the regulations on which the observations and conclusions were based. He referred to the fact that this work was not covered by the audit contract. Rate his actions:

a) the auditor is to blame himself, it was necessary to make a note about this in the contract with the client;

b) The Federal Law “On Auditing Activities” does not give the client the right to receive such information;

c) the auditor is obliged to provide the client with such information. *

18. In a controversial situation, the degree of guilt and responsibility of the auditor to the client is determined:

a) court; *

b) an audit agreement;

c) tax office.

d) a third party

19. The auditor is given the opportunity to independently determine the forms and methods of the audit:

a) in no case, this is determined by the regulations of the Russian Federation;

b) forms and methods of audit are determined by the management of the audit organization;

c) yes, that is his right. *

d) only in agreement with the management of the business entity

20. Is the auditor obliged to inform the tax authorities about violations of tax legislation identified during the audit:

a) is obliged at the request of the tax authorities;

b) not obliged; *

c) obliged based on the results of an audit of the organization.

d) as stated in the contract

21. Does an audit firm have the right to conduct an audit of an enterprise to which it provides accounting restoration services:

a) no, this is prohibited by law *

b) yes, without fail

c) yes, with the permission of the Audit Council under the federal body.

d) yes, as directed by a higher organization

22. When executing a contract for the provision of paid services, auditors, in order to attract third parties to work:

a) must notify the customer;

b) must not notify the customer;

c) stipulate in the contract, with the consent of the customer, the possibility of involving third parties. *

d) the auditor acts independently and therefore does not notify the customer

23. When concluding an audit agreement, the management of the economic entity demanded that a clause be included in the agreement stating that the auditors’ conclusion should only be positive. What are the actions of auditors:

a) conclude an agreement taking into account this condition;

b) refuse to enter into an agreement due to the pressure being exerted; *

c) start an inspection without a contract, and later, depending on the results obtained, resolve this issue.

d) the issue will be resolved depending on the advance payment

24. Many professions have similar criteria, but the auditing profession has one that sets it apart from most other professions. This criterion:

a) general competence;

b) due professional integrity;

c) independence; *

d) mastery of technical professional techniques.

25. Can an auditor who is the founder of the company being audited carry out an audit:

a) maybe, if the auditor has a higher education;

c) cannot. *

d) may, subject to the conclusion of a contract for the provision of paid services

Option 2

1. The audit organization is obliged to maintain the confidentiality of information received when communicating with the management of the enterprise:

a) until the termination of relations with an economic entity;

b) without time limit. *

c) only the first 6 months

2. Who cooks overall plan audit:

a) head of an audit firm;

b) management of the economic entity;

c) head of the audit team. *

3. The audit firm must become sufficiently familiar with the activities of the economic entity:

a) before the start of the audit; *

b) after signing the audit agreement;

c) only during the audit.

4. Audit program:

a) must be documented and agreed upon with the client (customer);

b) is intended only for the auditor and is not documented;

c) the issue is resolved at the discretion of the audit organization. *

5. In general terms, the audit organization:

a) determines the method of conducting the audit; *

b) determines the list of audit procedures;

c) determines the types of audit evidence.

6. Can the general plan and audit program change during the audit:

a) the audit program may, but the general audit plan cannot;

b) no; can not

c) yes, but changes must be recorded in writing *

7. “Materiality in auditing” is:

a) the level of remuneration of auditors in the audit firm;

b) assessment of the cost of work under the contract;

c) the maximum allowable amount of an erroneous amount that can be shown in the financial statements and is considered immaterial.

8. Audit risk:

a) the risk of failure to identify significant errors and distortions in the financial statements of the audited enterprise during the audit; *

b) the risk of non-viability of the auditor’s client’s business.

c) the risk of non-payment by the audited entity of the amount of remuneration to the auditors.

9. The level of materiality is expressed:

a) in Russian currency;

b) in the currency in which accounting is kept; *

c) in any currency.

10. Which indicator from the following is not used to determine the level of materiality:

a) balance sheet currency;

b) own capital;

c) average number of employees. *

11. Indicate the relationship between the level of materiality and the degree of audit risk:

a) the higher the level of materiality, the lower the audit risk; *

b) the lower the level of materiality, the lower the audit risk;

c) there is no direct relationship between them.

12. Audit risk is reduced provided that the auditor uses evidence:

a) obtained from one source;

b) obtained from two sources;

c) obtained from various sources. *

d) evidence is not needed

13. The assessment of the internal control system is carried out for:

a) assessing and planning the scope of the audit; *

b) obtaining general information about the enterprise;

c) determining the viability and possibility of bankruptcy of the enterprise.

14. Which evidence has the highest degree of reliability if it is obtained:

a) from third parties; *

b) from clients based on external data;

c) from clients based on internal data;

d) if they are collected by the auditor himself on the basis of the accounting records of the client organization.

15. Which of the following evidence is the most reliable:

a) proof of the reality of receivables received from the head of the settlement department of the client organization;

b) proof of the reality of receivables received by telephone confirmation;

c) evidence of the reality of receivables obtained as a result of an inventory of payments. *

16. Which of the following evidence has the greatest degree of reliability in confirming the remains of materials:

a) balance sheet of the “Raw Materials and Supplies” account balances;

b) inventory list; *

c) the turnover sheet of the “Raw materials and materials” account.

17. Working documentation must be stored in the archives of the audit firm for at least:

a) one year;

b) three years;

c) five years. *

18. Audit evidence may be:

a) internal, external, mixed; *

b) accounting, analytical, mixed;

c) main, secondary, superfluous.

19. The greatest value for the audit organization is:

a) external evidence; *

b) main evidence;

c) sufficient evidence.

a) a document on behalf of the management of the economic entity; *

b) a document on behalf of the management of the auditors;

c) a document on behalf of the tax office.

21. Working documentation of the audit is:

a) mandatory documentation of the audit, i.e. reflection of the information received in working documents - the property of the audit organization; *

b) all information of the economic entity received by the auditor for verification;

c) documents of an economic entity verified by an auditor.

22. In which company should the auditor draw up working documents:

a) in the form attached to the federal rule (standard) of auditing activities “Documentation of an audit”; *

b) in a sufficiently complete and detailed form necessary to provide a general understanding of the audit;

c) according to the form established in the albums of unified forms of primary documents.

23. The auditor’s report on the client’s financial statements is:

a) confirmation by the audit firm of the correctness and accuracy of the calculation of all indicators of accounting and statistical reporting;

b) an audit report of financial and economic activities;

c) the audit firm’s opinion on the reliability of the financial statements; *

d) the audit firm’s opinion on the reliability of accounting and statistical reporting.

24. The result of the audit is:

a) inspection report;

b) auditor's report; *

c) written information to the head of the inspected economic entity.

d) a list of officials who made mistakes

25. The organization creates a reserve fund. Which authorized capital should be taken as a basis when checking the correctness of the formation of the reserve:

a) provided for by the charter; *

b) actually paid;

c) reflected in primary accounting documents

d) provided for by decision general meeting shareholders

Audits have long become not just a common attribute of the activities of both commercial and non-profit organizations. Some types of audit, for example, proactive internal audits, are carried out at the request of management. For targeted voluntary audits, both company employees, third-party audit organizations, and individual auditors can be involved.

Mandatory audits must be carried out annually, regardless of the desire or unwillingness of management. This article will discuss who has the right to conduct a mandatory audit and what requirements are put forward to auditors.

Who can conduct an audit?

Auditors come in three varieties. And their powers differ, as does the cost of the services they provide.

The most economical type of audit is an in-house audit of the company’s employees. An audit commission is recruited from their composition, approved by order of the head. The advantages of such an audit are, firstly, savings on the services of third-party auditors, and secondly, the organization’s employees are aware of the intricacies and features of the activities carried out at the enterprise, they know where the weak points are, and also where what documents can be found, what significantly speeds up the process. The disadvantages of this type of auditor are the following: the internal commission does not have the right to conduct a mandatory audit; the quality of such an audit is lower than that of an audit conducted by professionals who do this constantly and have up-to-date information on changes in legislation.

The second type of auditor, the audit company, does not have these shortcomings. This entity, on professional level providing services for various types audit. These people know exactly what needs to be done and in what order, what regulations to follow, and what norms to apply to what forms of activity. Audit commercial organizations carry out not only industry-specific, initiative inspections and related services, but also have the legal right to conduct mandatory inspections. Naturally, provided that this audit firm is a member of an SRO: a self-regulatory audit organization. You can check whether the audit company you have chosen is a member of the SRO in the register of auditors on the official website of the Ministry of Finance. The only drawback when choosing an audit firm is the fairly high prices for the services provided. Obviously: the higher the quality, the higher the prices.

If the amount of audit work to be done is not too large, the statutory audit can also be entrusted to an individual auditor (this is stated in the Law “On Auditing” No. 307 of 2010), but there are a number of restrictions. What is hidden behind the concept of “individual auditor”? This is an individual who has the status of an entrepreneur, has passed a qualification commission and received a certificate allowing him to provide audit services. But in order for such an auditor to conduct an audit, he, like audit firms, must have membership in an SRO.

So, according to Russian legislation, individual auditors can conduct statutory audits in all companies except those included in the following list:

• companies providing credit or insurance services
• NPF (non-state pension funds)
• enterprises owned by the state
• enterprises whose shares are traded on a securities exchange
• companies in which at least a quarter of the authorized capital belongs to the state
• companies preparing consolidated statements

By the way, as for state corporations and organizations that have a state share in authorized capital at least 25%. The fact is that before concluding an agreement for the provision of services with any auditor, such an organization is obliged to announce an open tender. And only after the auditor or audit company that is a member of the SRO wins the competition will a contract be concluded with them.

And finally, let us remind you that a mandatory audit cannot be carried out by persons who are the founders of the company being audited, as well as their close relatives, as is the case if the company being audited is the founder of an audit firm.