中级审计师考试科目和初级审计师考试科目相同吗？

发布时间：2021-10-25

中级审计师考试科目和初级审计师考试科目相同吗？

最佳答案

中级审计师考试科目和初级审计师考试科目相同，都是考《审计专业相关知识》和《审计理论与实务》。只是中级审计师和初级审计师考试范围不一样，题型难度不同。

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。

听力原文：M: What margins will the lending bank charge?

W: Margins mainly depend on these factors: evaluation of credit risk, maturity of credit, and the starting point from which onwards the rate of interest shall be firm.

Q: How many factors do margins charged by the lending bank mainly depend on?

(12)

A．Four.

B．Two.

C．Three.

D．Five.

正确答案：C
解析：录音原文提到Margins mainly depend on…the rate of interest shah be firm．所以C选项正确。

An amount, payable in money goods, or service, owed by a business to a creditor, is known as a/an ______.

A．liability

B．debt

C．equity

D．asset

正确答案：A
解析：负债是指企业所承担的、能以货币计量的、并需要用资产或劳务来偿还给债权人的债务。creditor债权人。liability负债。debt非专业术语。equity股权。asset资产。

听力原文：M: I don't know why the man there said he couldn't pay my cheque.

W: Let me see. Yes. You draw your cheque in lead-pencil. It is not recognized in the bank. You should draw it in ink.

Q: What is the woman's suggestion?

(16)

A．Returning the cheque.

B．Drawing the cheque in ink.

C．Drawing the cheque in lead-pencil.

D．Going to the paying bank.

正确答案：B
解析：男士对他的薪金支票不能兑现感到不解，女士发现他是用铅笔开的支票，所以女士建议男士"draw it in ink"。

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