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1、2006年初级审计师考试审计理论与实务试卷（Audittheoryandpracticepapersforprimaryauditorexaminationin2006）TheexaminationpaperofauditingtheoryandPracticeforJuniorQualificationExaminationforauditingprofessionin2006Mattersneedingattention：1,youwillgetaspecialanswersheetwhenyougetthetestpaper,allquest
2、ionsmustbeansweredonthespecialanswercard,andyouwillnotscoreonthetestpaperoronthedraftpaper.2.Pleasereadthenotesandinstructionscarefully.3.Pleasereadthequestionscarefullyandanswerthequestionswhenyouanswerthem.Asinglechoice(eachofthefollowingfourquestionseachcandidateanswer,only
3、oneiscorrect.Thetotalof20points,1pointseveryday.)1.,comparedwiththenationalaudit,theinternalauditischaracterizedby:A.statutoryB.mandatoryC.compensableD.recurrent2.theauditteamorauditorssentbytheauditinstitutiontotheplacewheretheauditentityislocatedareaudited:A.serviceauditB.in
4、itialauditC.arbitraryauditD.localaudit3.,China'snationalauditinstitutionsaresetup:A.legislativesystemB.judicialsystemC.administrativesystemD.financialsystemInFebruary28th4.2006,thetwentiethmeetingoftheStandingCommitteeofthetenNationalPeople'sCongressadoptedthedecisionoftheStan
5、dingCommitteeoftheNationalPeople'sCongressonAmendingtheAuditLawofthePeople'sRepublicofChina.Thetimewhenthedecisionwilltakeeffectis:May1st,A.2006June1st,B.2006July1st,C.2006January1st,D.20075.,China'sotherauditorganizationstoundertakenationalauditinstitutionsauditmatters,thegui
6、delinesmustbefollowed:A.internalauditingstandardsB.socialauditingstandardsC.nationalauditstandardsD.standardsapprovedbyauditunits6.,thegeneralobjectiveofnationalauditistoevaluatefinancialandfinancialrevenuesandexpenditures:A.economy,effectivenessandefficiencyB.legality,fairnes
7、sandconsistencyC.authenticity,legitimacyandeffectivenessImportance,relevanceandadequacyofD.7.theauditorganshallissueanauditnoticetotheauditedentity:A.auditprojectplanningphaseB.auditpreparationphaseC.auditimplementationphaseD.auditterminationphase8.theauditteamemployedtheengin
8、eeringqualitysupervisiondepartmentintheauditprocesstoevaluate
