Audit questions 30 RFEI

1. The prerequisites for the emergence of audit in the 3rd century BC were:
a) the emergence of the first states;
b) the emergence of religions and religious movements;
c) the development and deepening of knowledge on plant growing and livestock farming.

2. The main reason for the emergence of audit is:
a) the need for independent control of the work of tax collectors;
b) the desire to appropriate the surpluses identified during the audit;
c) the need to issue an audit report based on the results of the audit.

3. The main function of the "ancient" auditors was:
a) organizing agricultural work and harvesting;
b) planning the territory of crops and irrigation;
c) monitoring the work of tax collectors and overseers.
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28. Federal rules (standards) of audit are:
a) rules governing auditing activities in the Russian Federation;
b) internal documents of the audit organization: audit materials, auditor´s working papers, etc.;
c) a collection of laws adopted by the auditors themselves during their activity.

29. Internal audit standards are:
a) audit standards defining the relationships of employees within the audit firm;
b) rules for conducting internal audit;
c) organizational and administrative documentation of the audit firm defining the firm´s individual approach to conducting audits.

30. Internal audit standards are developed:
a) by the Ministry of Finance of the Russian Federation;
b) independently by the audit organization;
c) by the President of the Russian Federation.