2026年英文审计面试题及答案.docVIP

2026年英文审计面试题及答案

一、填空题(10题，每题2分)

1.Theprimaryobjectiveofanauditistoexpressanopiniononthe_______ofthefinancialstatements.

2.Thetermmaterialityinauditingreferstothemagnitudeofanerrororomissionthatcouldinfluencetheeconomicdecisionsofuserstakenonthebasisofthefinancialstatements.

3.Anauditormustobtainsufficientandappropriateauditevidencetoreduceauditrisktoanacceptablelevel,whichisoftenreferredtoasthe_______risk.

4.Theindependenceofanauditormeanstheauditormustbeindependentbothinfactandin_______.

5.The_____