审计师考试的经验之谈（The auditor examination of the wise remark of an experienced person）.doc

审计师考试的经验之谈（The auditor examination of the wise remark of an experienced person） 1. auditor exam pro forma method to share The exam will be divided into parts according to the auditor teaching content and important degree: 1, introduction, CPA independent auditing management; 2, basic standards, quality control standards, occupation morals of CPA legal liability; 3, the specific audit standards, audit objectives from section 4, section sampling technology; circulation audit procedures; 5. Special project audit and audit report; audit verification, internal control, 6. Introduction to certified public accountant management: CCC. From the examination situation over the years, this is the least important part, generally 1 to 2 points. To this part, should examine the examination questions of the calendar year, and compare repeatedly, after find the feeling, carry on the comprehensive review to the contents of the book possibly. Remember, 1 points are also points, but dont be careless. Independent audit of basic standards, quality control standards, occupation morals of CPA legal liability: three criteria, original legal liability involved in illegal acts and regulations on auditing standards, the original error and fraud auditing standards, the original legal responsibility here is compulsory content: AAA. The books interpretation of the above guidelines is secondary: CCC. Specific auditing standards: from the audit target section to the sampling technology section. Needless to say, it takes about 30 points per year. It can be stratified first: the audit standards involved, such as the importance of audit, internal control and audit risk, analytical review and so on, belong to AAA. Carefully look over the years of the examination questions, and repeatedly compared to find the title of some ideas, outside of the standard text of some explanations, explanations, etc., easier to set the topic, belong to BBB. After reviewing the above two parts, the questions that should be