2008年初级审计师考试审计理论与实务真题（2008 junior auditor examination auditing theory and practice.）.docVIP

2008年初级审计师考试审计理论与实务真题（2008 junior auditor examination auditing theory and practice.） Two 00 eight national audit primary professional technical qualification examination papers of auditing theory and Practice 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. Alignment questions answer. 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. Every day 1. ) 1. to ensure that the earthquake relief funds and materials in place, according to the requirements of strict management and rational use of auditing organs of relief funds and materials, the audit function is: A. economic supervision function B. economic evaluation function C. economic assurance functions D. economic control functions 2. the following, according to audit audit division of the main categories are: Regular A. and non periodic audit audit B. national audit, internal audit and social audit C. authorized audit and audit D. all the local audit and audit Set the following 3. types of audit institutions, the degree of independence is low: A. legislation system The judicial system B. C. independent system D. financial system 4. the audit institutions audit jurisdiction theory, the error is: A. audit jurisdiction of audit institutions, according to the audited fiscal, financial affiliation or state-owned assets To determine the relationship between production supervision and management B. audit of audit jurisdiction dispute, determined by their common superior audit organ C. of the audit organs of the lower audit organ under the jurisdiction of major audit matters within the scope of the audit can be carried out directly D. audit institutio