内部审计师和中级审计师是一回事吗?
发布时间:2021-04-22
内部审计师和中级审计师是一回事吗?
最佳答案
不是一样的。
前者属于中国的审计专业技术资格考试,分为初级审计师、中级审计师和高级审计师,审计专业技术资格考试由审计署和人事部共同负责。
后者属于国际内度部审计领域专家的标志,也是目前国际审计界唯一公认的职业资格。下面小编为大家准备了 国际内部审计师(CIA考试) 的相关考题,供大家学习参考。
Security is required on loans so that ______.
A.the lending bank can enjoy higher interest receipts from the loan
B.the borrower is more willing to pay back the money
C.the funds borrowed will be repaid within a shorter period of time
D.more prime borrowers are attracted
解析:文章第一段提到As long as the borrower...strong incentive to repay the obligation.发放贷款时银行要求借款人提供抵押是为了提高贷款的安全性,在心理上给予银行一定的安全感,一般借款人在提供抵押品之后其还款意愿会有所提高。
听力原文:M: Ms. Smith, this is Bank of China, Shanghai Branch, I would like to tell you that your draft has been duly collected. Payment will be made upon your surrendering to us the relative Provisional Receipt for Collection.
W: Oh, really. I just badly want some Chinese money. It comes quite in time. Thank you very much indeed.
Q: What is informed to Ms. Smith?
(17)
A.The payments of her draft.
B.The collection of her draft.
C.The exchange of some dollars.
D.The opening of her account.
解析:男士通知女士说她的汇票已按时托收了。
______ are bonds which carry a rate of interest and give the owner the right to exchange the bonds at some stage in the future into ordinary shares according to a prearranged formula.
A.Treasury bonds
B.Corporate bonds
C.Convertible bonds
D.Revenue bonds
解析:句意:可转换债券(convertible bond)允许投资者按照事先规定的条件将附息债券转化为普通股。treasury bond长期国债。corporate bond公司债券。revenue bonds收益债券,指由地方政府及其所属机构所发行的、不以地方政府的征税能力作保证,而只以所筹建项目本身的收益来偿还的一种市政债券。
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