2017輕松過關(guān)1 2017年注冊會計(jì)師考試應(yīng)試指導(dǎo)及全真模擬測試 審計(jì) 上下冊

上冊
第一部分命題規(guī)律總結(jié)及趨勢預(yù)測
復(fù)習(xí)指導(dǎo) 命題規(guī)律總結(jié)及趨勢預(yù)測………………………………………………………（3）
一、教材各章重要程度、學(xué)習(xí)難易程度及主要變化·······························（3）
二、題型、題量與分值結(jié)構(gòu)···················································（4）
三、近三年命題規(guī)律總結(jié)·····················································（5）
四、復(fù)習(xí)策略······························································（10）
第二部分同步輔導(dǎo)及強(qiáng)化訓(xùn)練
第一章 審計(jì)概述·························································（15）
本章考情分析······························································（15）
本章必備考點(diǎn)清單··························································（15）
2017年教材主要變化························································（15）
本章重難點(diǎn)精講····························································（16）
歷年經(jīng)典試題回顧（略）······················································（34）
同步強(qiáng)化練習(xí)題····························································（34）
同步強(qiáng)化練習(xí)題參考答案及解析··············································（39）
第二章 審計(jì)計(jì)劃·························································（43）
本章考情分析······························································（43）
本章必備考點(diǎn)清單··························································（43）
2017年教材主要變化························································（43）
本章重難點(diǎn)精講····························································（44）
歷年經(jīng)典試題回顧··························································（57）
同步強(qiáng)化練習(xí)題····························································（59）
同步強(qiáng)化練習(xí)題參考答案及解析··············································（64）
第三章 審計(jì)證據(jù)··························································（67）
本章考情分析······························································（67）
本章必備考點(diǎn)清單··························································（67）
2017年教材主要變化·······················································（68）
本章重難點(diǎn)精講····························································（68）
歷年經(jīng)典試題回顧··························································（86）
同步強(qiáng)化練習(xí)題····························································（87）
同步強(qiáng)化練習(xí)題參考答案及解析··············································（92）
第四章 審計(jì)抽樣方法······················································（96）
本章考情分析······························································（96）
本章必備考點(diǎn)清單··························································（96）
2017年教材主要變化·······················································（96）
本章重難點(diǎn)精講····························································（97）
歷年經(jīng)典試題回顧·························································（120）
同步強(qiáng)化練習(xí)題···························································（121）
同步強(qiáng)化練習(xí)題參考答案及解析··············································（126）
第五章 信息技術(shù)對審計(jì)的影響·············································（130）
本章考情分析·····························································（130）
本章必備考點(diǎn)清單·························································（130）
2017年教材主要變化·······················································（130）
本章重難點(diǎn)精講···························································（131）
歷年經(jīng)典試題回顧·························································（138）
同步強(qiáng)化練習(xí)題···························································（139）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（141）
第六章 審計(jì)工作底稿·····················································（143）
本章考情分析·····························································（143）
本章必備考點(diǎn)清單·························································（143）
2017年教材主要變化·······················································（143）
本章重難點(diǎn)精講···························································（144）
歷年經(jīng)典試題回顧·························································（151）
同步強(qiáng)化練習(xí)題···························································（152）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（155）
第七章 風(fēng)險(xiǎn)評估·························································（157）
本章考情分析·····························································（157）
本章必備考點(diǎn)清單·························································（157）
2017年教材主要變化·······················································（158）
本章重難點(diǎn)精講···························································（158）
歷年經(jīng)典試題回顧·························································（184）
同步強(qiáng)化練習(xí)題···························································（185）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（189）
第八章 風(fēng)險(xiǎn)應(yīng)對·························································（192）
本章考情分析·····························································（192）
本章必備考點(diǎn)清單·························································（192）
2017年教材主要變化·······················································（192）
本章重難點(diǎn)精講···························································（193）
歷年經(jīng)典試題回顧·························································（208）
同步強(qiáng)化練習(xí)題···························································（209）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（213）
第九章 銷售與收款循環(huán)的審計(jì)·············································（216）
本章考情分析·····························································（216）
本章必備考點(diǎn)清單·························································（216）
2017年教材主要變化·······················································（216）
本章重難點(diǎn)精講···························································（217）
歷年經(jīng)典試題回顧·························································（233）
同步強(qiáng)化練習(xí)題···························································（242）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（250）
第十章 采購與付款循環(huán)的審計(jì)·············································（255）
本章考情分析·····························································（255）
本章必備考點(diǎn)清單·························································（255）
2017年教材主要變化·······················································（255）
本章重難點(diǎn)精講···························································（255）
歷年經(jīng)典試題回顧·························································（265）
同步強(qiáng)化練習(xí)題···························································（267）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（269）
第十一章 生產(chǎn)與存貨循環(huán)的審計(jì)···········································（272）
本章考情分析·····························································（272）
本章必備考點(diǎn)清單·························································（272）
2017年教材主要變化·······················································（272）
本章重難點(diǎn)精講···························································（273）
歷年經(jīng)典試題回顧·························································（289）
同步強(qiáng)化練習(xí)題···························································（297）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（301）
第十二章 貨幣資金審計(jì)···················································（305）
本章考情分析·····························································（305）
本章必備考點(diǎn)清單·························································（305）
2017年教材主要變化·······················································（305）
本章重難點(diǎn)精講···························································（305）
歷年經(jīng)典試題回顧·························································（317）
同步強(qiáng)化練習(xí)題···························································（319）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（321）
下冊
第十三章 對舞弊和法律法規(guī)的考慮·········································（323）
本章考情分析·····························································（323）
本章必備考點(diǎn)清單·························································（323）
2017年教材主要變化·······················································（324）
本章重難點(diǎn)精講···························································（324）
歷年經(jīng)典試題回顧·························································（344）
同步強(qiáng)化練習(xí)題···························································（348）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（352）
第十四章 審計(jì)溝通·······················································（357）
本章考情分析·····························································（357）
本章必備考點(diǎn)清單·························································（357）
2017年教材主要變化·······················································（357）
本章重難點(diǎn)精講···························································（358）
歷年經(jīng)典試題回顧·························································（373）
同步強(qiáng)化練習(xí)題···························································（375）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（378）
第十五章 注冊會計(jì)師利用他人的工作·······································（381）
本章考情分析·····························································（381）
本章必備考點(diǎn)清單·························································（381）
2017年教材主要變化·······················································（381）
本章重難點(diǎn)精講···························································（382）
歷年經(jīng)典試題回顧·························································（394）
同步強(qiáng)化練習(xí)題···························································（396）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（398）
第十六章 對集團(tuán)財(cái)務(wù)報(bào)表審計(jì)的特殊考慮···································（400）
本章考情分析·····························································（400）
本章必備考點(diǎn)清單·························································（400）
2017年教材主要變化·······················································（400）
本章重難點(diǎn)精講···························································（401）
歷年經(jīng)典試題回顧·························································（414）
同步強(qiáng)化練習(xí)題···························································（420）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（424）
第十七章 其他特殊項(xiàng)目的審計(jì)·············································（428）
本章考情分析·····························································（428）
本章必備考點(diǎn)清單·························································（428）
2017年教材主要變化·······················································（429）
本章重難點(diǎn)精講···························································（429）
歷年經(jīng)典試題回顧·························································（453）
同步強(qiáng)化練習(xí)題···························································（458）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（462）
第十八章 完成審計(jì)工作···················································（465）
本章考情分析·····························································（465）
本章必備考點(diǎn)清單·························································（465）
2017年教材主要變化·······················································（465）
本章重難點(diǎn)精講···························································（466）
歷年經(jīng)典試題回顧·························································（480）
同步強(qiáng)化練習(xí)題···························································（484）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（487）
第十九章 審計(jì)報(bào)告·······················································（491）
本章考情分析·····························································（491）
本章必備考點(diǎn)清單·························································（491）
2017年教材主要變化·······················································（491）
本章重難點(diǎn)精講···························································（491）
歷年經(jīng)典試題回顧·························································（506）
同步強(qiáng)化練習(xí)題···························································（508）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（512）
第二十章 企業(yè)內(nèi)部控制審計(jì)···············································（515）
本章考情分析·····························································（515）
2017年教材主要變化······················································（515）
本章重難點(diǎn)精講···························································（515）
同步強(qiáng)化練習(xí)題···························································（543）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（547）
第二十一章 會計(jì)師事務(wù)所業(yè)務(wù)質(zhì)量控制·····································（551）
本章考情分析·····························································（551）
本章必備考點(diǎn)清單·························································（551）
2017年教材主要變化·······················································（552）
本章重難點(diǎn)精講···························································（552）
歷年經(jīng)典試題回顧（略）·····················································（567）
同步強(qiáng)化練習(xí)題···························································（567）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（570）
第二十二章 職業(yè)道德基本原則和概念框架···································（573）
本章考情分析·····························································（573）
本章必備考點(diǎn)清單·························································（573）
2017年教材主要變化·······················································（573）
本章重難點(diǎn)精講···························································（574）
歷年經(jīng)典試題回顧·························································（583）
同步強(qiáng)化練習(xí)題···························································（584）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（587）
第二十三章 審計(jì)業(yè)務(wù)對獨(dú)立性的要求·······································（590）
本章考情分析·····························································（590）
本章必備考點(diǎn)清單·························································（590）
2017年教材主要變化·······················································（591）
本章重難點(diǎn)精講···························································（592）
歷年經(jīng)典試題回顧（略）·····················································（632）
同步強(qiáng)化練習(xí)題···························································（632）
同步強(qiáng)化練習(xí)題參考答案及解析·············································（634）
第三部分跨章節(jié)主管題演練
跨章節(jié)主觀題演練·························································（639）
簡答題···································································（639）
簡答題參考答案及解析·····················································（645）
綜合題···································································（649）
綜合題參考答案及解析·····················································（660）
第四部分全真模擬測試題及參考答案
2017年注冊會計(jì)師考試全真模擬測試題（一）··································（669）
全真模擬測試題（一）參考答案及解析·········································（680）
2017年注冊會計(jì)師考試全真模擬測試題（二）··································（688）
全真模擬測試題（二）參考答案及解析········································（699）
附錄注冊會計(jì)師全國統(tǒng)一考試（專業(yè)階段）歷年真題新解·························（708）