100 help plan
1. Overview of the interview
1.Interview format: structured Q&A + professional Q&A (or follow-up question).
2.Interview duration: about 20 minutes.
3.Number of questions: about 2 general ability + 1-5 professional questions + follow-up questions (an average of 2-3 questions, the scope of follow-up questions includes personal development, military knowledge, professional knowledge, etc., and individual positions involve self-introduction).
4.Number of examiners: 5-9 examiners.
5.Drawing method: Generally, the computer or envelope is used to draw questions.
Note: Since each recruiting unit organizes its own interview, the specific requirements are subject to the requirements of the recruiting unit.
6.Percentage of scores: The proportion of interview scores to the final total score is 40%.
2. Situation analysis
As far as the military civilian audit professional interview is concerned, the focus of the examination is different according to different recruiting units and positions, and on the whole, it mainly includes: basic auditing theory, enterprise auditing, construction project auditing, etc.
1.The type of proposition.
Theoretical and practical topics.
2.Difficulty of the proposition.
The theoretical questions account for a slightly larger proportion but are not difficult, while the practical questions are more flexible and moderately difficult, and will be examined in combination with accounting and internal control knowledge.
Example demonstrations
1.What is the difference between an audit and a review by a unit?
Answering ideas] 1) The definition is different.
Auditing is the supervision, evaluation and assurance activities in which the certified public accountant is entrusted by the law to independently review the financial statements and related materials of the audited unit and issue audit opinions.
Review, audit, investigation, or verification of a certain thing or situation.
2) The implementation subjects of the two are different.
The main body of the audit is the certified public accountant, and the subject of the audit is the unit itself or the departments of the unit.
3) The objects of the two are different.
The object of audit is the financial statements and related materials of the audited unit, and the object of review is all the business of the unit, such as employee performance appraisal, employee salary review, sales business verification, procurement business audit, etc.
4) The essence of the two is different.
Audit is a supervision, evaluation and assurance activity, and review is only a supervision and evaluation activity and does not have an assurance role.
5) The objectivity of the two is different.
The audit is a social audit, which is carried out by an independent third party and has a strong sense of objectivity;The review of the unit is self-organized within the unit and is highly subjective.
2..What professional ethics should a CPA have?Which do you think is the most important in terms of audit engagement?
Key Points of Answer] CPAs are bound by the professional ethics requirements related to the audit of financial statements. According to the Code of Professional Ethics, the basic rules that CPAs should abide by include: integrity, independence, objectivity and impartiality, professional competence and diligence, confidentiality, and good professional conduct.
As far as auditing is concerned, I believe that the most important professional ethics that a CPA should possess is independence. This is because the lack of independence in the CPA audit process can have a very serious adverse effect. For example, a close relative who is employed by an audit client and has a direct or significant indirect economic interest in the audit client will have a very serious adverse effect on their own interests, so that there are no precautions to reduce them to an acceptable level.
Therefore, it is in the public interest that the CPA should be independent of the auditee, and for this reason, the code of ethics requires independence. Professional ethics stipulate that independence includes both substantive independence and formal independence. The CPA is independent of the auditee and is able to protect its ability to form an appropriate audit opinion from undue influence when issuing an audit opinion. Independence enhances a CPA's ability to act with integrity, to be objective and impartial, and to be professionally skeptical, so I believe independence is one of the most important professional ethics.