国际内部审计师考试难度大不大？

发布时间：2021-05-20

国际注册内部审计师考试难度大不大？

最佳答案

国际内审师CIA考试从难度上来讲，要低于其他财会类的证书考试例如CPA，单科通过率的话大约在30%左右吧。但从通过率上看，可能还不如ACCA（国际注册会计师），不过，CIA只有三科，而ACCA共需要考过13科，还是有很大差距的。如果具有较为明确的职业发展方向，可以选择国际内审师CIA。

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。

Nowadays a private business usually obtains its working capital through a commercial bank.

A．Right

B．Wrong

C．Doesn't say

正确答案：B
解析：第三句话指出Private sector firms borrow...even fir the working capital requirements.意为货币市场代替了银行为企业运营资金的功能，银行作为中介人，在这业务上也处于收缩状态。

What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?

A．He simply adds all the amounts together.

B．He puts the assets and liabilities on the balance sheet objectively.

C．He makes restatement if the value of money depreciates.

D．He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.

正确答案：D
解析：文章最后一段提到The stable-monetary-unit concept is the accountant's…the changing value of the dollar。统一货币计量单位使得会计在编制资产负债表的时候不用去考虑 通货膨胀和美元贬值的影响。所以D选项符合题意。

听力原文：Investors can cope with some investment problems by confining their investments to those that involve only modest risk.

(2)

A．Investors can cope with any problems they may meet.

B．Investors can't cope with problems when they meet with difficulty.

C．Investors can cope with some investment problems by confining their investments to those that involve only modest risk.

D．Investors can cope with easy problems.

正确答案：C
解析：单句意思为“投资者从事风险小的投资活动可以避免一些投资问题。”

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