1:: Which of the following is the most reliable audit evidence?

::1::
Which of the following is the most reliable audit evidence?
~ Third Party Verbal Statements.
~ Original documents of the third party.
~ Evidence obtained as a result of the auditor's direct observation and study of financial transactions.
~ Information from the inventory of the client enterprise.
::2::
What is an audit practice?
~ This is a customer enterprise inventory.
~ This is a certain order and sequence of work performed by the auditor to obtain evidence in a specific audit area.
~ This is a collection of third party verbal communications.
~ This is to compare one document of the client company with others.
::3::
What are analytical procedures?
~ This is the evaluation of the information received by the auditor, the identification of unusual and incorrect facts of economic activity reflected in accounting.
~ This is a synthetic and analytical account registers, original documents reflect the data.
~ This is a customer enterprise inventory.
~This is a verification of the arithmetic calculations of the client enterprise.
::4::
Which of the following do auditors do when performing an audit?
~ Analyzes the enterprise.
~ The client takes inventory of the enterprise.
~ Collects verbal communications from third parties.
~ Gathers evidence.
::5::
Which of the following does not apply to the sequence of gathering audit evidence?
~ Gathering information for audits.
~ Performing audit activities and reporting the evidence identified during the audit.
~ Evidence obtained as a result of the auditor's direct observation and study of financial transactions.
~ Evaluation of collected evidence.
::6::
Which of the following is not a method of gathering audit evidence?
~ Checking the arithmetic calculations of the client company.
~ Verification of compliance with the rules of accounting of certain economic transactions.
~ Inventory.
~ Assessment of collected documents.
::7::
Which of the following is not considered the working documents of the audit organization?
~ Copies of business entity documents.
~ Explanations and notifications of the economic entity.
~ Analytical documents of the audit organization.
~ Practices used by the auditing organization.
::8::
Audit evidence is divided into what types according to the source of obtaining it.
~ Written and spoken.
~ Affirmative, documented.
~ Internal, external and mixed evidence.
~ Specially analyzed evidence.
::9::
What is the last step in the audit trail?
~ Performing audit activities and reporting the evidence identified during the audit.
~ Formulating the purpose of collecting audit evidence.
~ Evaluation of evidence.
~ Additions to expert evidence.
::10::
Which of the following is included in the auditor's working papers?
~ Analytical and synthetic registers.
~ Audit planning records.
~ Alternative balance.
~ Conclusions to documents.