中级审计师考试题型

中级审计师考试题型
一、选择题
选择题是中级审计师考试中常见的题型，考察考生对于审计理论知
识的理解和应用。

每道选择题有四个选项，考生需要选择正确的答案。

例如：
1. Internal control is designed to provide reasonable assurance regarding the achievement of which of the following objectives?
A. Reliability of financial reporting.
B. Effectiveness and efficiency of operations.
C. Compliance with applicable laws and regulations.
D. All of the above.
2. When auditing financial statements, an auditor is required to obtain sufficient knowledge of the entity's internal control structure to
A. Plan the audit.
B. Identify weak controls.
C. Assist in the determination of the nature, timing, and extent of auditing procedures.
D. All of the above.
二、案例分析题
案例分析题是中级审计师考试中较为复杂的题型，要求考生根据所给的情境和数据进行分析，并就相关问题给出详细的解答和建议。

例如：
Case Study:
You are an auditor engaged to conduct the annual audit of ABC Company. ABC Company is a manufacturing company that sells its products to various customers across different industries. A significant proportion of ABC Company's revenue is derived from a few major customers. During your audit, you noticed that ABC Company has a high accounts receivable balance and a significant amount of bad debt expense.
Questions:
1. What audit procedures would you perform to assess the collectability of ABC Company's accounts receivable?
2. How would you evaluate the adequacy of ABC Company's allowance for doubtful accounts?
3. What are the potential risks associated with the high concentration of customers?
4. What recommendations would you make to ABC Company's management to mitigate the risk of bad debts?
三、论述题
论述题是中级审计师考试中要求考生对某个审计问题或理论进行深入分析和论述的题型。

考生需要清楚地表达自己的观点，并给出充分的理由和支持。

例如：
Discuss the importance of independence and objectivity in the audit profession.
Independence and objectivity are crucial characteristics for auditors to uphold in order to maintain the integrity and credibility of the audit profession. Independence refers to the auditor's ability to perform the audit engagement without being influenced by any conflicts of interest or undue external pressures. Objectivity, on the other hand, relates to the auditor's ability to maintain an unbiased and impartial attitude throughout the audit process.
The importance of independence lies in its role in ensuring the auditor's ability to exercise professional judgment and skepticism in an objective manner. By remaining independent from the audited entity, auditors are able to provide an unbiased assessment of the entity's financial statements and internal controls. This independence is essential in building trust and confidence in the audit profession, as stakeholders rely on audited financial statements to make informed decisions.
Objectivity, similarly, is crucial in maintaining the integrity of the audit process. Objectivity requires auditors to approach their work with fairness and impartiality, regardless of any personal or external influences. It ensures that auditors do not succumb to bias, conflicts of interest, or undue
influences, and are able to objectively evaluate and report on the entity's financial statements.
In conclusion, independence and objectivity are fundamental principles that underpin the credibility and reliability of the audit profession. Auditors must adhere to these principles to maintain the trust of stakeholders and to fulfill their role as independent assessors of financial information.。