Analysis of test sites in each chapter
The first chapter is the most basic, and the test questions are also multiple-choice questions, such as the definition, elements, classification, development process, function and role of audit. The test sites are evenly distributed.
The second chapter is the basic principles of certified public accountants, situations threatening independence and preventive measures, the application of the principle of independence (multiple choices) in specific situations, confidentiality and three situations that can be disclosed.
The third chapter, the framework and structure of the professional standard system, the contents of authentication business (audit business, review business and other authentication business) and related services, the causes of the legal liability of certified public accountants and preventive measures.
Personally, I feel that the internal control in Chapter 4, Chapter 5 and Chapter 6, the risk of major misstatement at two levels and the overall response measures should be fully grasped in the following chapters, and control testing and substantive procedures are also very important. I can't understand the front here, and it's difficult to do the questions later.
Chapter 7- 1 1 is similar to the previous application, with major account auditing, internal control and control testing in all aspects. We should master the substantive procedures of accounting system design and financial statement analysis.
Chapter 12 accounts for a small proportion, but it is very simple and cannot be abandoned. Types of audit reports and conditions for issuing standard audit reports and non-standard audit reports.
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