What is the main purpose of an external audit?, ATo prepare all company invoices, BTo express an independent opinion on financial statements, CTo increase company sales, DTo calculate employees’ salaries, Which document normally records goods purchased from a foreign supplier and the amount payable?, A) Commercial invoice, B) Bank statement, C) Employment contract, D) Audit report, What is fraud in accounting?, A) An accidental mistake, B) A normal business transaction, C) Intentional deception for financial gain, D) A bank transfer, Who is an importer?, A) A company selling goods abroad, B) A company buying goods from another country, C) An independent auditor, D) A bank employee, Which institution commonly facilitates currency exchange and international payments?, A) School, B) Hospital, C) Bank, D) Factory, Which of the following is an example of internal control?, A) Ignoring accounting errors, B) Reconciling bank statements with accounting records, C) Deleting all invoices, D) Allowing one employee to control everything, What is a possible risk of recording the same supplier invoice twice?, A) Revenue increases automatically, B) Assets always increase, C) Expenses may be overstated or payment duplicated, D) Taxes disappear, An importer owes USD 5,000. The exchange rate increases from 12,000 UZS to 12,200 UZS per USD. What is the exchange difference?, A) UZS 100,000 gain, B) UZS 1,000,000 gain, C) UZS 200,000 loss, D) UZS 1,000,000 loss, Which document helps an auditor confirm that imported goods were received?, A) Employee CV, B) Warehouse receiving report, C) Marketing plan, D) Meeting minutes, What is audit risk?, A) The risk of giving an inappropriate audit opinion on materially misstated financial statements, B) The risk of losing customers, C) The risk of exchange rate changes only, D) The risk of employee absence, An exporter has a USD 20,000 receivable recorded at 12,300 UZS per USD. At year-end, the rate is 12,500 UZS. What is the exchange difference?, A) UZS 4,000,000 loss, B) UZS 2,000,000 gain, C) UZS 4,000,000 gain, D) UZS 20,000,000 loss, An auditor suspects that export sales were recorded before goods were shipped. What should the auditor do?, A) Ignore the issue, B) Compare sales entries with shipping documents and contractual delivery terms, C) Delete all sales records, D) Accept management's explanation without evidence, A foreign-currency payable was initially recorded at UZS 240 million. At year-end, its value becomes UZS 246 million. What is the exchange difference?, A) UZS 6 million loss, B) UZS 6 million gain, C) UZS 486 million loss, D) No exchange difference, An import invoice, customs declaration, and bank payment show different amounts. What should the auditor do?, A) Ignore the differences, B) Automatically approve the transaction, C) Delete the documents, D) Investigate the differences and obtain supporting evidence, What should an auditor do when fraud is suspected?, A) Hide the information, B) Immediately accuse an employee without evidence, C) Gather evidence, investigate according to professional standards, and communicate as required, D) Ignore the situation if the company is profitable

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