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2000年《审计》教材较1999年在结构形式上做了较大调整,突出表现在:会计报表项目审计改为按企业的业务循环来列举审计程序和方法(即第十章到第十四章),增加和强调具体会计准则和独立审计准则的最新内容(如第三章和第十五章),简化了部分章节的内容(如第八章)等。这些方面应该引起考生对今年考试思路调整的关注。根据考试大纲和教材的要求,笔者对《审计》各章重点、难点归纳如下:
The “Audit” textbook in 2000 made a larger adjustment than the structure in 1999. The highlights are as follows: Auditing of financial statement items is changed to enumerating the audit procedures and methods according to the business cycle of enterprises (ie, Chapter 10 to Chapter 14 ), Adding and emphasizing the latest contents of specific accounting standards and independent auditing standards (such as Chapter III and Chapter XV), and simplified the contents of some chapters (such as Chapter VIII). These aspects should cause the examinee to pay attention to the adjustment of examination thought of this year. According to the requirements of the test syllabus and teaching materials, the author of the “audit” chapter of the key and difficult summarized as follows: