2011年4月自考真题审计学（April 2011 self Zhenti auditing）.docVIP

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2011年4月自考真题审计学（April 2011 self Zhenti auditing）.doc

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2011年4月自考真题审计学（April 2011 self Zhenti auditing）

2011年4月自考真题审计学（April 2011 self Zhenti auditing） National audit examination questions in April 2011 A single choice (the title of 20 items, each item of 1 points, a total of 20 points) in the four option of each item listed in only one option is in line with the requirements of the subject, please fill in the code in question after the brackets. The wrong choice or not, choose no points. 1., the adjustment of the audit methods of Certified Public Accountants mainly follows A. changes in audit objects B. changes in the audit environment C. changes in audit objectives D. changes in audit responsibilities 2. the following CPA practices are not contrary to professional ethics; () A. advertise his abilities B. does not undertake all business in his own name C. takes on the business that has been done by other experts D. charges according to the size of the service results 3. the following statements concerning the negligence of certified public accountants are incorrect (()) A. general negligence means that the CPA does not follow the requirements of the professional standards B. once the CPA fails, he will compensate for the loss C. negligence means that under certain conditions, there is a lack of reasonable caution D. gross negligence means that the certified public accountant does not perform the audit according to the basic requirements of the professional standards 4. the following guidelines for the practice of Chinese certified public accountants shall not include A. relevant service standards for Chinese CPA B. auditing standards for Certified Public Accountants in China Quality control guidelines for C. firms D. professional ethics standards for Chinese Certified Public Accountants 5. year audited units to purchase a batch of materials, the accounting department in charge of the omission of material in the field of transport charges, is the audit unit management in violation of that () A. accuracy B. cutoff C. occurs D. integrity 6. the following statements abou