2003年初级审计师考试审计理论与实务真题word版（2003 junior auditor examination auditing theory and practice Zhenti word version）.docVIP

2003年初级审计师考试审计理论与实务真题word版（2003 junior auditor examination auditing theory and practice Zhenti word version） Two hours, three years the national auditor qualification examination of the auditing theory and practice. Matters needing attention 1. you will get a special card in answer to get papers at the same time, all the questions are in special cards to answer questions in the examination paper, or rough answer does not score. 2. please read the note and explain the answer card. Please carefully read the answer 3. questions, answer questions at no.. A single choice (each of the following four questions each candidate answer, only one is correct. The total of 20 points, 1 points per question). 1. in order to strengthen and standardize the work of internal audit, the Audit Commission published in March 4, 2003: A. Regulations on the work of internal audit B. basic standards of internal audit C. Audit Commission on the work of internal audit regulations Interim Provisions on Several Issues concerning the D. audit of internal audit 2. the audited units in order to ensure the smooth realization of the target set and the control policy and program execution, which belongs to the internal control elements in the: A. control environment B. risk assessment C. control activities D. information and communication 3. the following acts, beyond the authority of the auditing organ of the state is: A. is required to provide financial statements audit unit B. requirements provided by the audited entity audit report issued by the social audit organization C. stop the auditees ongoing violation of the provisions of the state financial expenditure behavior D. was abolished formulation departments in charge of audit conflict with the national law of financial regulations 4. the following audit evidence, that is the strongest: A. is the audit institutions wage statement B. audit unit procurement contract Oral reply C. audited financial manager D. audit personnel directly received confir