The "Audit" test for certified public accountants uses the official guidance textbook for the subject of "Audit", which was organized and compiled by the China Annotation Society according to the "National Unified Examination Program for Certified Public Accountants - Professional Stage Examination", and the guidance textbook for the subject of "Audit" published by other institutions. Candidates can voluntarily purchase from local bookstores and online bookstores designated by publishers.
The "Audit" of certified public accountants includes audit overview, audit plan, risk assessment, risk response, audit of sales and collection cycle, audit communication, audit of production and inventory cycle, basic principles and conceptual framework of professional ethics, audit of monetary capital, and requirements for independence of audit business.
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What kind of books do I need to buy to take the CPA exam?
(1) The Examination Textbook, published by the Economic Science Press and edited by the Chinese Institute of Certified Public Accountants, is about 30-42 yuan (it is necessary, and new examination points are added every year, which is a necessary reference book for mastering the basic knowledge, direction and key points of the examination);
(2) "Easy Pass" series (five for each subject, respectively, one: exam oriented guidance and full simulation test; two: intensive lecture on exam points and classic self-test; three: the last six sets of questions; four: synchronous guidance on VCD; five: intensive lecture on exam points+detailed explanation of simulation test questions. Usually one, two, three are very useful), published by Economic Science Press, The chief editor of Beijing Certified Public Accountant Examination Tutoring Teaching and Research Group, Peking University East Olympic Planning, the price is about 30 yuan, and the CD is more than 200 yuan. You can choose one or two that you like. The test points are accurate, the ideas are clear, and the test questions are exploratory;
(3) The Intensive Reading and Lecture of the Economic Science Edition Examination, published by the Economic Science Press, is the chief editor of the CPA Examination Counseling Committee of Shanghai National Accounting Institute. The price is about 30 yuan. (The editor in chief is well known)