2014年审计师《理论与实务》三套模拟试卷

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课件介绍
一、单项选择题
1、审计监督区别于其他经济监督的根本特征是：
A、及时性
B、广泛性
C、独立性
D、科学性
2、我国《中华人民共和国审计法》正式施行的时间是：
A、1993年1月1日
B、1994年1月1日
C、1995年1月1日
D、1996年1月1日
3、根据《审计署关于内部审计工作的规定》，领导内部审计机构开展工作的应当是：
A、本单位的财务经理
B、本单位的财务部门
C、本单位的监事会
D、本单位主要负责人或者权力机构
4、下列有关审计准则的表述，错误的是：
A、审计准则是衡量审计质量的尺度
B、审计准则是评价被审计单位的标准
C、审计准则是确定和解脱审计责任的依据
D、审计准则是审计组织与社会进行沟通的媒介
5、根据我国目前的实际情况，国家审计的首要目标是：
A、客观性
C、效益性
D、真实性
6、在审计证据中占主要部分，数量最多、来源最广的审计证据是：
A、实物证据
B、书面证据
C、口头证据
D、视听或电子证据

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2014年审计师《理论与实务》三套模拟试卷

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