2009年初级审计师考试审计理论与实务真题（2009 junior auditor examination auditing theory and practice.）.docVIP

2009年初级审计师考试审计理论与实务真题（2009 junior auditor examination auditing theory and practice.） Two, 00, nine years audit of national audit of professional and technical qualifications audit theory and practice papers 1. you will receive a special answer sheet at the same time you receive the test paper. All questions must be answered on the special answer sheet. Do not score on a test paper or manuscript paper. 2., please read the answer sheet carefully notes and instructions. 3. please read the questions carefully when you answer the questions. Answer the question number. A single choice (each of the following four questions each candidate answer, only one is with the correct answer. Multiselect, wrong, not the election did not score. The total of 30 points, 1 points every day. ) 1., the basic features of audit supervision are: A. universality B. scientific C. timeliness D. independence 2. in the following statements about fiduciary economic responsibility, what is wrong is that: A. fiduciary duty is the objective foundation of audit B. fiduciary duty refers to the obligations entrusted by the trustee in the management or operation and the duties to be fulfilled C. fiduciary economic responsibility has the same connotation under different historical conditions D. the content of modern fiduciary economic responsibility is not limited to pure financial responsibility 3. the organization of the social audit organization shall, when handling the audit items entrusted by the auditing organ, examine and approve its audit results: A. the audit agency that commissioned the business B. China Institute of Certified Public Accountants C. local peoples Government D. higher organization of the audited entity 4. of the following items that belong to the state audit authority: A. helps the audited entity establish an internal audit body B. to abolish the provisions on financial and financial revenues and expenditures formulated by the competent department of the auditing entity in violatio