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Question 1
Under the OHADA Uniform Act on Commercial Companies and Economic Interest Groups (AUSCGIE), what is the statutory duration of the initial mandate of a Commissaire aux Comptes appointed by the constitutive general meeting or named in the articles of association?
Correct Answer:
2 fiscal years
Question 2
Under Article 376 of the OHADA AUSCGIE, which of the following sets of criteria triggers the mandatory appointment of a Commissaire aux Comptes in a Société à Responsabilité Limitée (SARL)?
Correct Answer:
Meeting at least two of: total balance sheet above 125,000,000 FCFA, annual turnover above 250,000,000 FCFA, permanent workforce above 50 people
Question 3
According to ISA 320 (Materiality in Planning and Performing an Audit), how should the auditor determine Performance Materiality (seuil de planification / de travail)?
Correct Answer:
Set it at an amount below overall financial statement materiality to reduce to an appropriately low level the probability that uncorrected and undetected misstatements exceed overall materiality
Question 4
An auditor assesses Inherent Risk (IR) as High (0.80) and Control Risk (CR) as Medium (0.50) for a significant revenue assertion. If the auditor desires an overall Audit Risk (AR) of 5% (0.05), what is the maximum acceptable Detection Risk (DR)?
Correct Answer:
12.5%
Question 5
Under ISA 705 (Modifications to the Opinion in the Independent Auditor's Report), when an auditor obtains sufficient appropriate audit evidence concluding that misstatements are both material and pervasive to the financial statements, which opinion must be issued?
Correct Answer:
Adverse opinion (Opinion défavorable / Refus de certifier pour désaccord)
Question 1
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Prepare with the DECOFI (UEMOA OEC-CI) Practice Questions - DECOFI - Diplôme d'Expertise Comptable et Financière (Côte d'Ivoire UEMOA) Exam practice quiz. This question bank includes 100 questions covering audit, auditor, ohada, ifac, and auscgie. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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DECOFI (UEMOA OEC-CI) Practice Questions - DECOFI - Diplôme d'Expertise Comptable et Financière (Côte d'Ivoire UEMOA) Exam

This practice set contains 100 questions from the matching question bank and focuses on audit, auditor, ohada, ifac, and auscgie. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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