2005年审计专业初级资格考试审计理论与实务真题（2005 audit professional qualification examination of primary auditing theory and practice.）.docVIP

2005年审计专业初级资格考试审计理论与实务真题（2005 audit professional qualification examination of primary auditing theory and practice.） In 2005, the primary 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.. Following the multiple-choice every day there are four alternative answers, only one is correct. The total of 20 points, 1 points every day. 1. is the prerequisite of producing audit: A. private ownership The establishment of B. accountability relationship The formation of C. social production The formation of market economy D. 2. the following is belongs to the characteristics of social audit: A. introversion B. wide C. trust For D. 3. in accordance with the Regulations audit on internal audit work, without authorization or approval, internal audit institutions have the right to: A. held the related audit items meeting B. on the illegal criticism C. sealed accounting vouchers may transfer D. term economic responsibility audit of the unit leadership 4. according to the Regulations audit reconsideration, the auditing organ shall make an audit reconsideration decision within 60 days after accepting the application for reconsideration of the date of the audit; the case is complex, can be appropriately extended, but the extension may not exceed the maximum: A.15 B.30 C.45 D.60 5. the scope of our national audit standards include: A. national audit authority and social audit organization B. national audit institutions and the internal audit C. national audit institutions, internal audit and social audit organization Other D. national audit organization audit institutions and the undertaking of governmental auditing matters 6. the overall o