Tests

The present{true} collection of tests is prepared according to requirements of the State sample of standard ВПО on a speciality 060500 « Book keeping, the analysis and audit » and the program of discipline « the Control and audit », the Russian Federation recommended by the Ministry of Education and УМО by formation{education} in the field of the finance, the account and economic.
The offered collection of tests is prepared with reference to the author's universal curriculum in which the basic themes of planning and the organizations of control actions necessary for maintenance of lifelong, professional qualification of the auditor are reflected.
The maintenance{contents} of the collection of tests corresponds{meets} to problems{tasks} of a subject matter to modern контрольно-auditing practice as much as possible approached to needs{requirements}, considers experience of revealing of economic crimes characteristic for a present situation. The collection of tests is capable to assist in successful mastering a rate by students of all forms of training. It{he} also can be used at independent preparation.
By preparation of the present{true} collection materials of auditing practice, a personal operational experience in control bodies of Russia are used. Data of own pedagogical activity on long-term teaching a rate in higher educational institutions of the country, and also to participation in improvement of professional skill of experts of the control and the account are generalized.
Proceeding from known limitation of auditor time, studying of the given discipline is calculated for students of all forms of training at economic faculties.
It{He} can be of interest also for students, post-graduate students and teachers учетно-control specialities and all those who is interested in modern bases of a subject « the Control and audit », and also opportunities of their applied application.
The collection of tests in view of its{his} novelty, originality and a practical orientation also can be used at studying rates « judicial-accounting examination » and special courses « Audit on behalf of agencies in charge of preliminary investigation », « Audit under orders of law enforcement bodies », « Preventive maintenance of economic crimes at the present stage » and others.
Questions of the test{dough} can be undoubtedly used at professional certification of auditors of bodies of the control, over the independent parliamentary financial control.
The author counts, that the edition of the collection of tests will promote development of the control and audit, a subject matter and will render the certain help in preparation of the highly skilled auditing staff of Russia.
The offered list of questions and variants of answers to them, is professional attempt of the author of leaving{care} from long-term practice of stamps of drawing up and the maintenance{contents} of tests. It{he} contains control questions on each theme of a rate « the Control and audit » and allows to spend as seminars, examinations, and independent employment{occupations}.
Besides, the collection pursues not only check of a level of knowledge, but also inculcation of skills at students on generalization of results контрольно-auditing procedures, development of analytical thinking, an opportunity of development of sufficient actions on strengthening{amplification} preventive maintenance of plunder of state and other property.


Tests

1. That concerns to control actions:
A. The analysis of economic activities;
B. Audit;
C. Inventory.
2. Inspection is:
A. A quality monitoring;
B. The form of the control;
C. A way of the control.
3. Carry to methods of the documented control:
A. Inventory;
B. Arithmetic postings;
C. Счетная check.
4. That concerns to the actual control:
A. Counter check;
B. Inventory;
C. Control start of raw material in manufacture.
5. That concerns to the documentary control:
A. Inspection;
B. Survey;
C. Control measurement of civil work.
6. That concerns to the state bodies of the financial control:
A. The national control;
B. A revision committee of joint-stock companies;
C. The government of the Russian Federation.
7. The auditor is:
A. A post;
B. A speciality;
C. A trade.
8. That confirms qualification of the auditor:
A. The certificate;
B. Rates on improvement of professional skill;
C. The license.
9. Number of bodies of the control over Russia:
A. Three (to list);
B. Eight (to list);
C. Twelve (to list).
10. Stages of auditing process:
A. The analysis of economic activities;
B. The beginning;
C. Realization.
11. Planning is:
A. A way of the control;
B. A stage of the control;
C. A quality monitoring.
12. Stages of auditing process:
A. The organization;
B. Registration;
C. Acquaintance.
13. Check is:
A. A part of audit;
B. A way of the control;
C. Control actions.
14. « the double account » is:
A. A method of assignment;
B. A way of concealment;
C. The form of the account.
15. The program of audit:
A. A part of audit;
B. Briefs;
C. A way of check.
16. That mean "zero" results of inventory:
A. Good work of system of the internal control;
B. Bad work of the auditor;
C. Positive work of the bookkeeper.
17. A result of control action:
A. Result;
B. The information{inquiry};
C. An estimation.
18. If check has revealed nothing, is constituted:
A. The certificate{act};
B. Nothing is constituted;
C. The information{inquiry}.
19. The documents adjusting{regulating} the financial control over Russia:
A. The Federal act;
B. The governmental order;
C. The decree of the President.
20. The basic normative document of the auditor:
A.Instruktsija;
Century the Methodical grant{manual};
S.Prikaz of the Ministry of Finance;
22. The maximal term of audit:
And. 30 days;
Century of 45 days;
With. 35 days.
23. The minimal term of control action:
And. 10 days;
Century of 15 days;
With. 7 days.
24. The certificate{act} of thematic check signs:
A.Revizor;
Century the Head of the organization;
S.Materialno-the responsible{crucial} person{face}.
25. The certificate{act} is constituted, checked do not agree. Their actions:
A.Ne sign;
Century Give an explanation;
S.Pishut of objection.
26. Actions of the auditor when the head refuses reception of the certificate{act}:
A.Soobshchaet to law enforcement bodies;
Century Informs in the higher organization;
S.Arestovyvaet of the bank account.
27. The intermediate certificate{act} sign:
A.Materialno - responsible{crucial} persons{faces};
Century the Head;
S.Rukovoditel of auditing body.
28. Who signs objections under the certificate{act} of check:
A.Materialno - the responsible{crucial} person{face};
Century the Auditor;
S.Drugie officials.
29. Time for acquaintance with the deed of inspectorship:
And. 30 days;
Century of 7 days;
With. 5 days.
30. Prime objections of the controller:
A.Proverka of book keeping;
Century the Analysis;
S.Osmotr of the enterprise.
31. Requirements to the controller - to the auditor:
;
Century we do not judge;
S.Ne we judge for economic crimes.
32. Differences of the auditor from the auditor:
A.Nalichie of qualification;
Century the Operational experience;
S.Nalichie of the license.
33. Audit financial - economic activities it:
A.Predvaritelnyj the control;
Century the Current control;
S.Posledujushchy the control.
34. Features of audit on behalf of law enforcement bodies:
A.Bolee qualified;
Century Is spent with experts;
P employees of agencies in charge of preliminary investigation.
35. In what cases repeated audits are spent:
And. Checked it do not agree with results of audit;
Century On behalf of agencies in charge of preliminary investigation;
S.Nazovite the version.
36. Check differs from audit:
A.Tehnologiej of check;
Century in Amount of executed works;
S.Oformleniem.
37. That the general{common} between audit and check:
A.Ispolniteli;
Century the Technique of work;
S.Litsa signing results.
38. The purpose of the organization of counter check:
A.Vypolnenie of requirements of audit;
Century Performance of requirements of check;
S.Podtverdit the information;
D.Ispolnit desire of the auditor.
39. The checked person{face} refuses a summer residence of argument in writing. Actions of the auditor:
AND.
CENTURY
WITH.
40. The anonymous message to the auditor about the possible{probable} fact of plunder in April. Actions of the auditor:
A.Ne reacts;
Century Checks;
S.Soobshchaet to a management{manual}.
41. To the auditor « the black writing-book » gets among the presented documents for check, data mismatch the official account:
A.Ne to consider;
Century To take for a basis of check;
S.Vernut in accounts department.
42. With a view of revealing the fact of the fictitious account{invoice} the controller:
A.Organizuet counter check;
Century Spends inventory;
S.Proverjaet adjacent operations.
43. Periodicity of inventory of money resources:
And. 1 time a quarter;
Century once a month
S.Po to the discretion of the chief accountant.
44. Inventory of cash department, is revealed shortage in 955 rbl. of Action of the auditor:
A.Vzyskat;
Century To receive explanations;
S.Proverjat under the approved{confirmed} program.
45. The program of audit affirms:
A.Rukovoditelem of an auditing brigade;
the chief of a department of control body;
S.Rukovoditelem контрольно - auditing body.
46. The revealed surpluses of raw material for the symbolical sums should cause in the auditor of feeling:
A.Professionalnogo of dissatisfaction;
Century of Pride;
S.Trevogi.
47. Absence ФЗ « About the financial control » speaks:
A.Ne desire of deputies of the State Duma;
Century Efforts of economic criminals;
S.Neznaniem about it{this} of the president of Russia.
48. You have directed on ликероводочный a factory. You will plan:
A.Obsledovanie;
Century Audit financial - economic activities of a factory;
S.Tematicheskuju check.
(Prove the position)
49. The most preferable spheres for swindlers in Russia at the present stage:
;
Century Production of goods;
.


The recommended literature

1. Studying and an estimation of systems of the accounting account and the internal control over audit » corrected (standard) of auditor activity «. It is approved Corrected (standard) of auditor activity 25.12.96г. (the report ¹ 6).
2. Corrected (standard) of auditor activity « Studying and use of work of internal audit ». It is approved by Committee on auditor activity at the President of the Russian Federation 27.04.99г. (the report ¹ 3).
3. Corrected (standard) of auditor activity « the Estimation of risk and the internal control. The characteristic and the account of the environment of computer and information systems ». It is approved by Committee on auditor activity at the President of the Russian Federation 11.07.2000г. (the report ¹ 1). (« Auditor sheets » ¹ 10/2000).
4. The instruction on the order of carrying out of audit and check by ¬«ЎФУ«ЅэЎ«-auditing management of the Ministry of Finance of the Russian Federation from 14.04.2000г. ¹ 42н. (« the Financial newspaper » ¹ 23/2000).
5. Regulations about the departmental control over financial and economic activity of associations, the enterprises, the organizations and establishments. It is approved{confirmed} by the decision of Ministerial council of the USSR from 02.04.81г. ¹ 325.
6. Макальская A.K.internal audit. The ТюСнЎ«-practical grant{manual}., «ДИС», 2000г.
7. The finance, monetary circulation and the credit. The textbook. Under ред. Дробозиной Л.Б., « the finance and statistics », 1997г.
8. Shadrin V.V.bas of the accounting account and judicial-accounting examination. The textbook., "Lawyer", (chapter{(head} 23).


THE REVIEW

On the collection of tests at the rate « the Control and audit » for students of a speciality 06 05 00 « Book keeping, the analysis and audit » senior lecturer Salihova Z.A.

The collection of tests differs from traditional, the formulation of questions, it{he} pursues approach{approximation} of students reality regarding maintenance of safety commodity - material assets, money resources and other state-owned property.
It is felt, that a basis of drawing up of the collection is practical experience of the author in контрольно-to auditing system of Russia. Questions are prepared proceeding from real conditions of planning of the organization, carrying out and registration контрольно-auditing actions.
The list of questions completely corresponds{meets} to requirements of the sample of standard ВПО on a speciality 06 05 00 « Book keeping, the analysis and audit ». Productivity of answers can objectively characterize a degree of readiness of the student on the specified speciality. The decision of the put questions, undoubtedly, promotes development of logic thinking in listeners. Without any restrictions they are interesting to controllers - auditors and workers of law enforcement bodies regarding carrying out of auditing procedures under orders of law enforcement bodies.
Value of the collection increases by virtue of limitation of lecture time for studying of the given discipline.
The reviewed collection of tests is recommended to the statement on Scientific and учебно-methodical advice{council} VGNA.



The reviewer
The teacher of faculty « Accounting and audit » I.G.popova