In the audit of "Dilkusho savdo" LLC, the auditor wants to check that revenue is recorded completely, i.e. that no shipment has dropped out of the books. Which direction of testing suits this aim best?
"Qirq qiz oziq-ovqat" LLC prepares its statements as at 31 December. The auditor wants to establish that deliveries of goods are recorded in the correct reporting period. Which procedure suits this aim best?
The manager of "Mirzo Plast" LLC proposed that the auditor prepare the financial statements himself and then audit them himself. Why does this threaten the auditor's independence and objectivity?
In the audit of "Zarmitan agro", the auditor could not obtain sufficient evidence on the warehouse balance. The manager gave a written confirmation that "the balance is correct". What is the role of this letter as audit evidence?
"Yangi asr" LLC calculated annual depreciation on equipment costing 120 000 000 soum using the straight-line method over 10 years: 15 000 000 soum. The auditor redid the calculation himself (taking the residual value as zero) and got 12 000 000 soum. Which procedure did the auditor use and what is the difference?
Which three main inherent risk factors does ISA 540 (Revised, auditing accounting estimates) single out when assessing risks for accounting estimates?
The management of "Quvasoy sement" estimated the warranty repair provision at 80 000 000 soum. Based on its own data, the auditor set a reasonable range of 88 000 000 – 100 000 000 soum. Under the ISA 540 approach, what is the misstatement at a minimum?
At year-end, "Pskent kafel" recorded an allowance for doubtful debts. To test the allowance, the auditor examined the January–February bank statements to see which debtors paid after the year ended. Which of the three approaches in ISA 540 is being applied?
The auditor sent an external confirmation request to one of the debtors of "Guliston ulgurji", but the debtor did not respond at all. What does the auditor usually do?
The management of "Nurota marmar" did not allow the auditor to send its largest customer a letter confirming the balance owed. Following the logic of ISA 505, what does the auditor do?
In the audit of "Mirzacho'l agro", the auditor wants to be sure that the control of a manager approving voided receipts operated consistently from January to December. Which aspect of this control is being tested, and under which ISA?
Internal control at "Gulobod sut" is very strong; the auditor performed tests of controls and confirmed that they operated effectively. Under ISA 330, what happens to substantive procedures for material account balances (for example, receivables)?
In the audit of "Kosonsoy ipak", overall materiality was set, and then the auditor set one more, smaller amount: performance materiality. Under ISA 320, what is the purpose of performance materiality?
Every month the accountant of "Sariosiyo savdo" compares the bank statement with account 5110 and prepares a reconciliation. The auditor independently prepared one of these reconciliations again from scratch. Under ISA 500, which audit procedure is this?
The auditor has four different pieces of evidence about the bank balance of "Uchtepa logistika". According to the general rules in the application material of ISA 500, which of them is usually considered the most reliable?
The auditor's report was signed on 1 March 2027. According to the application material of ISA 230 (audit documentation), what is usually an appropriate time limit for completing the assembly of the final audit file?
In the audit of "Kamalak tekstil", the auditor's report is planned to be signed on 20 March. Under ISA 580, what date should management's written representations (representation letter) bear?
Under ISA 701, in which audit is the "Key audit matters" section mandatorily included in the auditor's report?
The auditor and the management of "Oydin farm" agreed on the terms of the audit engagement. Under ISA 210, how are the agreed terms formalized?
In the audit of "Mehrigiyo savdo", the auditor found a great many small misstatements. Under ISA 450, which misstatements identified during the audit does the auditor accumulate?