List of high-quality authors
It is rumored that the national pass rate of the senior auditor exam is less than 40%, and as a result, rumors about the difficulty of the senior auditor exam have begun to spread wildly.
In fact, students who have actually taken the exam are well aware that the difficulty of the senior auditor exam, as a test of technical position level ability, has been demonized.
The senior auditor exam only examines 1 subject of "Advanced Auditing Practice", and there are only 5 case studies in the exam, we only need to choose the most confident 4 questions to answer in 5 cases, plus the unique scoring mechanism of senior auditors (according to the key points of the answers, no points will be deducted for wrong answers), even if it is difficult to get a high score (the full score of the test paper is 100 points), but for the passing score (60 points), it is relatively easy.
According to the rules of the examination over the years, the entire examination is around the five aspects of financial auditing, enterprise financial auditing, economic responsibility auditing, internal control and final accounts audit of construction projects, so the scope of the examination and the focus of the Xi are clearer, and it is not difficult to pass the examination.
To this end, we have compiled a "Senior Auditor Case Analysis Question Guidebook v4.".0》Review Xi information, for the key points of the past exams, high-frequency test points, exam routines and answering skills, after multiple versions of continuous update and iteration, basically covering all types of case analysis and answering points and skills of senior auditors, we take economic responsibility audit as an example, so that you can more clearly understand the role of the question book in our entire Xi undergraduate.
1. Common questioning methods in economic responsibility audit cases
Determine what kind of responsibility should be borne by the relevant person based on the material.
Determine whether the procedures for serving the audit notice are correct.
Combined with the materials, the idea of further verification is put forward for the results of the economic responsibility audit.
2. General answering skills in case analysis
1. Combined with the materials, put forward the idea of further verification for the results of the economic responsibility audit (general economic responsibility audit).
Learn about the basic policy situation.
Expand the scope of the audit.
Verify the responsibilities of the relevant departments.
Assess the impact. In-depth analysis of the causes.
2. Distinguish between direct responsibility and leadership responsibility skills.
It is sufficient to first determine whether it is illegal (including departmental regulations), and then judge whether it has a direct and decisive effect on the losses caused.
Assumption of direct responsibility has the following 4 characteristics:
1. Direct violations of laws and regulations.
2. Losses caused by the implementation of guidelines and policies or the lack of decision-making and deployment.
3. The first person responsible for not completing the rated target.
4. It has a decisive role in the losses caused.
The common representative words of direct responsibility include "responsible", "main grasp", "in charge", "first responsible person", "instruct", "forcible", "authorized", "instructed", "shielded", etc.
Taking on leadership responsibilities has the following four characteristics:
1. When making democratic decisions, improper decision-making causes losses.
2. Losses caused by violations of department or unit regulations (and did not rise to the level of illegality).
3. Losses caused by failure to express objections.
4. Losses caused by negligence in supervision at this or the next level.
3. Misunderstandings in the audit of economic responsibility (omitted).
Fourth, the necessary knowledge points of economic responsibility review (omitted).
5. Judgment skills on the type of economic responsibility