中级审计师和国际注册内部审计师的区别是什么

发布时间:2021-05-26


中级审计师和国际注册内部审计师的区别是什么


最佳答案

简单来说,中级审计师是职称,国际注册内部审计师是职业资格。 专业职称考试是中国的考试,审计师考试由全国审计考办负责。审计师分为初级、中级、高级,满足一定的报考条件就可以报名参加审计师考试。通过考试即为相应等级的审计师。考试内容为审计专业相关知识和审计理论与实务。


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。

A major problem with a fixed exchange rate system is that when countries run foreign trade deficits, ______.

A.there is no self-correcting mechanism

B.currency values become unstable

C.the value of the reserve currency declines

D.world inflation increases

正确答案:A
解析:句意:固定汇率制一个重大弊病在于一国对外贸易出现赤字时,不能自我调节。fixed exchange rate system固定汇率制。

听力原文:In the United States, the Federal Gold Reserve acts as the central bank.

(2)

A.In the US, the Federal Gold Reserve acts as the central bank.

B.In the US, the central bank is the commercial bank.

C.In the US, there is no central bank.

D.In the US, the central bank is not so important.

正确答案:A
解析:单句意思为“在美国,联邦黄金储备局发挥着中央银行的作用。”

听力原文:There are primarily three principal parties involved: the trustor, the beneficiary and the trustee.

(8)

A.The trustor, the beneficiary and the settlor are primarily three principal parties.

B.The trustor, the beneficiary and the trustee are primarily three principal parties.

C.The trustor, the beneficiary and the grantor are primarily three principal parties.

D.The trustor, the beneficiary and the donor are primarily three principal parties.

正确答案:B
解析:单句意思为“信托关系主要涉及三方:信托人,受益人,受托人”。the trustor(信托人)也被称作the settler(信托资产授予人)、the grantor(授予信托资产人)或the donor(捐赠人)。

听力原文: If you want to invest money at short term, you've got several possibilities: first, a current account. This gives you the possibility of having all your money at your immediate disposal. It also entitles you to a cheque-book. Second, you've got a deposit account, which usually pays about 3. 5% interest, less tax. In that respect, a deposit account's a better investment than a current account. However, though you are entitled to a cheque-book, you can only withdraw up to a certain sum each month. For large amounts, you must give the bank a few months' notice. Finally, you have certificates of deposit. These pay in the order of 6.5% interest.

28. How many possibilities are there for a customer to invest money at short term?

29.With what kind of deposit can a customer NOT use a cheque-book?

30.What is the interest rate for maintaining a deposit account?

(28)

A.2.

B.5.

C.4

D.3

正确答案:D
解析:综合整篇录音原文,它提到first,...Second,...Finally,...因此推断出客户可采用三种方法进行短期投资。

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