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NIA 315 - Quiz

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NIA 315 - Quiz

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About this activity

Riesgos y procedimientos

Created by

Joshua
Joshua
Guatemala

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NIA 315 - Quiz
 

NIA 315 - QuizOnline version

Riesgos y procedimientos

by Joshua
1

¿Cuál es el objetivo principal de la NIA 315?

2

¿Cuáles son los dos componentes de los riesgos de incorrección material a nivel de las afirmaciones?

3

¿Cuál de los siguientes forma parte de los procedimientos de evaluación de riesgos establecidos por la NIA 315?

4

¿Qué debe hacer el auditor con la información obtenida de auditorías anteriores que pretende utilizar en la auditoría actual?

5

¿Qué debe hacer el auditor cuando identifica riesgos de incorrección material a nivel de las afirmaciones?

6

¿Qué debe hacer el auditor cuando identifica riesgos de incorrección material a nivel de las afirmaciones?

7

¿Cuál de los siguientes es un factor de riesgo inherente mencionado en la NIA 315?

8

¿Qué debe hacer el auditor si obtiene nueva información que es inconsistente con la evidencia utilizada originalmente para identificar o evaluar los riesgos?

9

La NIA 315 exige que el auditor considere los riesgos de incorrección material debidos tanto a fraude como a error.

10

El auditor debe basar los procedimientos de evaluación de riesgos únicamente en evidencia que confirme las afirmaciones de la dirección.

 
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