Overseas Study Network What is the auditor exam

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What to review for auditor exam

 

The auditor exam is one of the most valuable professional qualification exams nowadays. What subjects does this exam include? The following is the "What should I review for the auditor exam" compiled by the editor of www. xueyou.cn for your reference only. Welcome to read this article.

What is the auditor exam

The examination subjects for junior and intermediate auditors are the same, namely: "Relevant Knowledge of Auditing" and "Auditing Theory and Practice"; The examination subjects for senior auditors are: Economic Theory and Macroeconomic Policy and Audit Theory and Audit Case Analysis.

Auditor examination content

1. Relevant Knowledge of Auditing: Macroeconomics Basis, Enterprise Financial Management, Enterprise Financial Accounting, and Law;

2. Examination content of Audit Theory and Practice: audit theory and methods, enterprise financial audit.

3. Examination content of Economic Theory and Macroeconomic Policy: theoretical research on socialist market economy, financial theory, financial theory, financial accounting and financial management theory;

4. Examination content of Audit Theory and Audit Case Analysis: audit theory research, audit technology and methods.

  How to review the auditor exam

1、 Develop learning plan

There are two examination subjects for the initial and intermediate auditor examinations. Before preparing for the examination, candidates need to formulate appropriate learning plans to clarify the learning objectives at each stage of preparation and ensure that the learning progress is orderly. When making a study plan, you should fully consider your own learning situation, such as learning time, learning ability and mastery of professional knowledge.

2、 Timely consolidate and review

Many examinees have responded to the situation that they have learned the following knowledge and forgotten the previous knowledge. What's going on here? The editor thinks that people may not consolidate and review in time, which leads to learning new knowledge and forgetting old knowledge. It is suggested that everyone should review in time after learning the auditor's knowledge points, and do more exercises to deepen understanding and memory, so as to help themselves better master the knowledge they have learned.

3、 Regular reflection and summary

The auditor learning plan is not static. During the learning process, candidates should reflect and summarize regularly and adjust the learning plan appropriately. If the examinee finds that his/her learning method is improper, he/she is suggested to learn from the experience of Xueba's test preparation and make corresponding adjustments.

Extended reading: registration process of auditor examination

   1. Read the registration instructions, conditions and procedures

After entering the registration website, applicants should carefully read the "registration instructions", understand the "frequently asked questions", "registration conditions" and "registration process", understand and master the registration policies and specific requirements in detail, and do a good job in preparing various registration materials.

  2. Registered user

In order to ensure the security of the registration information, the examinee must register before online registration. The name and ID number in the registration information of the examinee will be referenced into the registration information. Please ensure that the information is correct.

  3. Fill in the registration information

Candidates log in to the registration interface, select the registration location "XX Province (City)", read the application requirements of XX Province (City), and fill in their registration information truthfully and accurately according to the prompts of the registration system.

   4. Upload electronic photos

Candidates should upload their electronic ID photos that meet the requirements according to the prompts of the registration system. The specific requirements are:

(1) My front, bareheaded, color (blue, red, white background) electronic ID photos in the past three months. The photos must be clear and complete, showing shoulders, ears and eyebrows, and jewelry is not allowed.

(2) The standard size of electronic photos is 413 pixels (width) × 626 pixels (height), the file type is jpg format, and the size is 40KB ≤ file

When will the auditor take the exam? What are the subjects

 

Now more and more people want to apply for the auditor exam. When is the time for this exam? The following is a list of "What are the subjects for the auditor's examination when" compiled by the editor of www. xueyou.cn for your reference only. Welcome to read this article.

When is the auditor's exam

The auditor examination is held in October every year. The subjects of the examination are related to the audit profession from 9:00 a.m. to 11:30 p.m., and the subjects of the examination from 2:00 p.m. to 4:30 p.m. are audit theory and practice. The auditor examination refers to the qualification examination for auditors. The closed book written examination is adopted for the auditor examination. Those who pass the preliminary and intermediate qualification examinations will be issued with the Professional and Technical Qualification Certificate for Auditing, which is stamped by the Provincial Human Resources and Social Security Department. Those who pass the senior auditor qualification examination will be issued a certificate of achievement with the seal of the National Audit Office.

The full name of the Auditor Examination is the National Audit Professional and Technical Qualification Examination. The registration time is about early April. The National Audit Office and the Personnel Department are jointly responsible for the professional and technical qualification examination of auditing. The National Audit Office is responsible for drawing up examination subjects, preparing examination outlines, organizing examination questions, implementing examination work, and uniformly planning, organizing or authorizing training. The Human Resources Department is responsible for examining and approving the examination subjects, the examination outline and the examination questions, and jointly with the National Audit Office, inspecting, supervising and regulating the examination work and determining the standards for passing the examination. The local audit department and personnel department are jointly responsible for the examination work in each region, and the specific division of responsibilities will be determined by each region through consultation.

  What are the subjects of auditor examination

There are two subjects in both elementary and intermediate levels of the auditor examination, specifically: "Relevant Knowledge of Auditing" and "Auditing Theory and Practice". The examination subjects for senior auditors are Economic Theory and Macroeconomic Policy and Audit Theory and Audit Case Analysis.

Relevant knowledge of audit: including the foundation of macroeconomics, enterprise financial management, enterprise financial accounting, and law.

Audit theory and practice: including audit theory and methods, enterprise financial audit.

Economic theory and macroeconomic policy: theoretical research on socialist market economy, financial theory, financial theory, financial accounting and financial management;

Audit theory and audit case analysis: audit theory research, audit technology and methods.

Extended reading: What are the conditions for auditors to apply for the examination

1. Basic conditions

Abide by national laws and have good professional ethics; Earnestly implement the Audit Law of the People's Republic of China and relevant financial regulations and systems, without violating financial discipline; Earnestly perform job responsibilities and love their own work; Engaged in auditing and financial work.

  2. Application conditions

(1) In addition to the above basic conditions, those who take part in the primary audit qualification examination must also have a technical secondary school degree or above recognized by the education department.

(2) Those who take the intermediate qualification examination must also meet one of the following conditions:

Obtained a college degree and engaged in auditing and finance for at least 5 years;

With a bachelor's degree, he has been engaged in auditing and finance for at least 4 years;

Get a double bachelor's degree or graduate class, and have been engaged in auditing, finance and economics for at least 2 years;

Obtained a master's degree, engaged in auditing, and worked in finance and economics for at least one year;

Get a doctor's degree.

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What are the high pass rates of auditor examination subjects

 

Now more and more people apply for the auditor exam. What are the subjects of the auditor exam? The following is a list of "What are the high or low pass rates of the auditor's examination subjects" compiled by the editor of www.xuexing.com for your reference only. Welcome to read this article.

What are the subjects of auditor examination

The examination subjects for junior and intermediate auditors are the same, namely: "Relevant Knowledge of Auditing" and "Auditing Theory and Practice"; The examination subjects for senior auditors are: Economic Theory and Macroeconomic Policy and Audit Theory and Audit Case Analysis.

Auditor examination content

1. Relevant Knowledge of Auditing: Macroeconomics Basis, Enterprise Financial Management, Enterprise Financial Accounting, and Law;

2. Examination content of Audit Theory and Practice: audit theory and methods, enterprise financial audit.

3. Examination content of Economic Theory and Macroeconomic Policy: theoretical research on socialist market economy, financial theory, financial theory, financial accounting and financial management theory;

4. Examination content of Audit Theory and Audit Case Analysis: audit theory research, audit technology and methods.

Whether the pass rate of auditor examination is high

The auditor qualification examination is divided into three levels: junior, middle and senior. The junior auditor examination is relatively easy. The pass rate of the auditor exam is 20% to 30%, which is not particularly low. In general, the difficulty of the auditor exam is not very great.

The scope of the examination covers the foundation of macroeconomics, enterprise financial management, enterprise financial accounting, law, audit theory and methods, enterprise financial audit, etc.

The examination questions are objective questions. The junior and intermediate auditors use the same examination outline and adjust the difficulty of the questions according to the different levels. However, on the whole, the junior and intermediate auditors' examinations are relatively simple. Most of them are based on the examination of the original textbook. As long as they prepare carefully, it is not difficult to pass the examination.

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