2006年初级审计师考试审计理论与实务试卷（Audit theory and practice papers for primary auditor examination in 2006）.docVIP

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2006年初级审计师考试审计理论与实务试卷（Audit theory and practice papers for primary auditor examination in 2006）.doc

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2006年初级审计师考试审计理论与实务试卷（Audit theory and practice papers for primary auditor examination in 2006）

2006年初级审计师考试审计理论与实务试卷（Audit theory and practice papers for primary auditor examination in 2006） 2006 audit professional primary qualification examination papers audit 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 carefully read the notes and explanation of the answer card. 3, please read the answer 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 every day. ) 1. compared with the national audit, internal audit is characteristic: A. legal Mandatory B. C. paid D. often 2. by the audit agency audit or audit staff to audit the location of the audit is: A. audit service B. initial audit C. any audit D. site audit 3. of Chinas national audit organization belongs to: A. legislation system The judicial system B. C. administrative system D. financial system In February 28th 4.2006, the Ten Session of the twentieth meeting of the NPC Standing Committee adopted the decision of the Standing Committee of the National Peoples Congress on Amending the Peoples Republic of China Audit Law . The decision to begin the implementation of time: A.2006 in May 1st B.2006 in June 1st C.2006 in July 1st D.2007 in January 1st Our country must follow 5. other audit organizations hosted the National Audit Office audit matters when the criterion is: A. internal audit standards B. social auditing standards C. national audit standards D. audit acceptance criterion 6. the overall objective of national audit is to evaluate the financial revenue and expenditure: A. economy, effectiveness and efficiency B. legitimacy, fairness and consistency C. the authenticity, legitimacy and effectiveness The importance of D., relevance and adequacy 7. audit of the audited units issued audit notice is