江財(cái)《審計(jì)學(xué)》習(xí)題冊(cè)及參考答案

1、1第一章第一章總論總論......................................................................................................................................4一、單項(xiàng)選擇題...................................................................

2、.............................................................4二、多項(xiàng)選擇題................................................................................................................................7三、判斷題.................

3、.....................................................................................................................11四、名詞解釋...............................................................................................

4、...................................13五、簡(jiǎn)答題......................................................................................................................................14第二章注冊(cè)會(huì)計(jì)師、會(huì)計(jì)師事務(wù)所及注冊(cè)會(huì)計(jì)師協(xié)會(huì)第二章注冊(cè)會(huì)計(jì)師、會(huì)計(jì)師事務(wù)所及注冊(cè)會(huì)

5、計(jì)師協(xié)會(huì)..............................................................16一、單項(xiàng)選擇題..............................................................................................................................17二、多項(xiàng)選擇題..........

6、....................................................................................................................20三、判斷題.................................................................................................

7、.....................................24五、簡(jiǎn)答題......................................................................................................................................27第三章第三章注冊(cè)會(huì)計(jì)師職業(yè)規(guī)范注冊(cè)會(huì)計(jì)師職業(yè)規(guī)范................

8、........................................................................................29一、單項(xiàng)選擇題...........................................................................................................................

9、...29二、多項(xiàng)選擇題..............................................................................................................................32三、判斷題...........................................................................

10、...........................................................36四、名詞解釋..................................................................................................................................38五、簡(jiǎn)答題................

11、......................................................................................................................39六、分析題...............................................................................................

12、.......................................41第四章第四章注冊(cè)會(huì)計(jì)師的法律責(zé)任注冊(cè)會(huì)計(jì)師的法律責(zé)任....................................................................................................44一、單項(xiàng)選擇題............................................

13、..................................................................................44二、多項(xiàng)選擇題..............................................................................................................................48三

14、、判斷題......................................................................................................................................51四、名詞解釋..........................................................................

15、........................................................52五、簡(jiǎn)答題......................................................................................................................................53六、案例分析題..............

16、................................................................................................................54第五章第五章審計(jì)目標(biāo)及其實(shí)現(xiàn)審計(jì)目標(biāo)及其實(shí)現(xiàn)....................................................................................

17、........................56一、單項(xiàng)選擇題..............................................................................................................................56二、多項(xiàng)選擇題....................................................

18、..........................................................................59三、判斷題......................................................................................................................................64四、名

19、詞解釋..................................................................................................................................66五、簡(jiǎn)答題................................................................................

20、......................................................67六分析題......................................................................................................................................70第六章第六章計(jì)劃審計(jì)工作計(jì)劃審計(jì)工作......

21、............................................................................................................73一、單項(xiàng)選題題.......................................................................................................

22、.......................73二、多項(xiàng)選擇題..............................................................................................................................76三、判斷題.......................................................

23、...............................................................................81四、名詞解釋..................................................................................................................................83五

24、、簡(jiǎn)答題......................................................................................................................................84六、分析題...........................................................................

25、...........................................................86第七章第七章審計(jì)證據(jù)與審計(jì)記錄審計(jì)證據(jù)與審計(jì)記錄........................................................................................................90一、單項(xiàng)選擇題......................

26、........................................................................................................90二、多項(xiàng)選擇題...........................................................................................................

27、...................943五、簡(jiǎn)答題....................................................................................................................................193六、業(yè)務(wù)題.....................................................

28、...............................................................................194第十四章第十四章籌資與投資循環(huán)審計(jì)籌資與投資循環(huán)審計(jì)..................................................................................................196一、單項(xiàng)選擇題....

29、........................................................................................................................196二、多項(xiàng)選擇題..........................................................................................

30、..................................199三、判斷題....................................................................................................................................203四、名詞解釋.....................................

31、...........................................................................................205五、簡(jiǎn)答題.........................................................................................................................

32、...........206六、業(yè)務(wù)題....................................................................................................................................207第十五章第十五章貨幣資金審計(jì)貨幣資金審計(jì)..............................................

33、..............................................................208一、單項(xiàng)選擇題............................................................................................................................208二、多項(xiàng)選擇題..............

34、..............................................................................................................212三、判斷題......................................................................................................

35、..............................216四、名詞解釋................................................................................................................................217五、簡(jiǎn)答題.............................................

36、.......................................................................................218六、業(yè)務(wù)題.............................................................................................................................

37、.......219第十六章第十六章終結(jié)審計(jì)終結(jié)審計(jì)習(xí)題習(xí)題............................................................................................................222一、單項(xiàng)選擇題........................................................................

38、....................................................222二、多項(xiàng)選擇題............................................................................................................................225三、判斷題..........................

39、..........................................................................................................230四、名詞解釋.........................................................................................................

40、.......................232五、案例分析題............................................................................................................................234第十八章第十八章審計(jì)報(bào)告審計(jì)報(bào)告............................................

41、..........................................................................237一、單選題....................................................................................................................................237二、多

42、選題....................................................................................................................................241三、判斷題..............................................................................

43、......................................................246四、名詞解釋................................................................................................................................248五、簡(jiǎn)答題.....................

44、...............................................................................................................249六、案例分析題...................................................................................................