国际注册内审师有哪些实用之处

发布时间:2021-03-12


国际注册内审师有哪些实用之处


最佳答案

作为审计领域内响当当的国际认证资格,拿下CIA意味着你的职业生涯已经达到了一个相应的高度,你可以通过自己的专业知识研究企业,为其规避风险提高价值,毫无疑问地,CIA将成为你拿到优秀企业高薪工作offer的敲门砖。


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:We have to inform. you that the documents you presented have been received without the original.

(7)

A.The documents presented by you are original.

B.The documents we received are not original.

C.You are requested to present other documents.

D.The documents presented to us are in order.

正确答案:B
解析:单句意思为“我们必须通知您贵方所呈交的单据没有正本。”

What can we infer from the passage?

A.The Basle Committee's core principles require the minimum capital adequacy requirements.

B.The Basle Committee encourages banks to operate with capital of the minimum.

C.The Basle Committee helps bank supervisors to reduce the risk of loss.

D.The Basle Committee ensures banks to pursue the stability of the banking industry.

正确答案:D
解析:通读第二段,可知道巴塞尔委员会的《有效银行监管的核心原则》要求建立审慎和适当的最低资本充足要求,并且鼓励银行在最低资本金范围之上从事经营活动。所以D选项最接近该段的中心意思。

听力原文:M: The primary objective of financial reporting is to provide information useful for making investment and lending decisions.

W: The information must be relevant, reliable, and comparable.

Q: What is the primary objective of financial reporting?

(15)

A.To make investment.

B.To record data.

C.To provide useful information.

D.To understand some basic accounting principles.

正确答案:C
解析:根据男士的说法,财务报告的作用在于为投资决策和筹资决策提供有用的信息。

A credit card is a plastic card and the like to be used to obtain money, goods, or services and an overdraft is not allowed.

A.Right

B.Wrong

C.Doesn't say

正确答案:C
解析:第一段开始A credit card is…possibly under a line of credit established by the card issuer.但并没有说an overdraft is not allowed。

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