• Test examples

Test examples

We invite you to have a look at examples of tests for young specialists wishing to become an Assistant auditor / Intern and join the BDO Unicon team.

А0 — А1: Professional test

1. The auditor has come to a conclusion that an audit is impossible due to a poor status of the accounting system. How should the auditor act?

1) recommend that the company should restore its accounting function;

2) offer services for restoration of the company’s accounting function and then issue an auditor’s opinion;

3) issue a positive opinion (if it is possible) only with respect to the part of areas tested by the auditor.

2. Indicate the rate that does not exist for the purposes of VAT calculations according to the current version of the RF Tax Code:

1) 0%

2) 10%

3) 13%

4) 18%

3. According to the RAS, costs relating to sale of materials are recognised in account:

1) 90 “Sales”

2) 91 “Other income and expenses”

3) 26 “General and administrative expenses”

А0 — А1: Mathematics

1. Alice’s recipe includes 1 500 g of flour and 6 eggs. How many grams of flour will be required in case Alice has only 5 eggs?

1) 1 000

2) 3 000

3) 1 250

4) 1 200

5) 2 500

2. Sergey was offered a 20% discount on an invoice in the amount of RUB 600 or two subsequent discounts of 10% each. By what amount is it more profitable for Sergey to accept the first offer?

1) by 60 kopecks;

2) by 6 roubles;

3) by 60 roubles;

4) by 11 roubles;

5) by 120 roubles.

3. Deduct the sum of the first three numbers from the sum of the last four numbers.

6 7 8 9 10 11 12 13 14

1) 29;

2) 9;

3) -29;

4) 18;

5) 20

А0 — А1: Logics

1. Read the statement below and select the one which is closest in meaning to the given statement:

“All energetic people are merry. All merry people are optimists.

Therefore:

1) all merry people are energetic;

2) only energetic people are merry;

3) all energetic people are optimists;

4) all optimistic people are merry.

2. If a lioness sees a gazelle, it will either start chasing it or ignore it. The lioness does not see a gazelle. Therefore:

1) The lioness will probably ignore the gazelle;

2) The statement is controversial;

3) The lioness will not either chase the gazelle or ignore it;

4) The lioness will start chasing the gazelle.