我想考初级审计师,含金量如何?

发布时间:2021-05-08


我想考初级审计师,含金量如何?


最佳答案

审计专业技术资格考试分初、中、高三个级别,初、中级设《审计专业相关知识》、《审计理论与实务》2个科目,考试范围涉及宏观经济学基础、企业财务管理、企业财务会计、法律、审计理论与方法、企业财务审计等。考试题型为为客观题,初、中使用同一考试大纲,根据级别不同调整题目难度,但是整体上来说初、中级审计师考试还是比较简单的,大多是教材原文的考查,只要认真备考,通过考试的难度并不大。


下面小编为大家准备了 国际内部审计师(CIA考试) 的相关考题,供大家学习参考。

听力原文:W: What is function of the sale slip? It is so small that it is not always considered important.

M: It is small, of course, but it contains the details of the card and they also show the details and amount of the sale.

Q: What can we learn from the conversation?

(20)

A.The sales slips are not important.

B.The sales slips show the amount of the sale.

C.The sales slips perform. important functions in the bankcard transactions.

D.The sales slips contain the details of the card.

正确答案:C
解析:当女士问男士销售单的功能时,男士答到,它包含了信用卡的详细信息,也能显示出销售金额以及其他详细信息,可见销售单在信用卡交易中发挥着重要作用。

听力原文:M: What should I do with my sight deposit if I need some money right now?

W: Oh, that's easy. You can either use the cash dispensers or you can write cheques.

Q: What does the man want to have now?

(14)

A.Cash.

B.Sight deposit.

C.Cash dispenser.

D.Cheque.

正确答案:A
解析:男士现在需要的是“some money”,即现金,所以选项A正确。

Customers trading abroad in foreign currencies may protect against the exchange risk by arranging ______.

A.a contract of international sale of goods

B.a contract of marine insurance

C.a forward contract to fix the exchange rate in advance

D.contract for the delivery of goods by installments

正确答案:C
解析:远期合约可使进出口贸易商避免汇率风险(exchange risk)。in foreign currencies用外汇(币)计价。marine insurance海运保险。forward contract远期合约。in advance预先。

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