2012年-江西财经大学-会计学-复试-流程与内容

2012年江西财经大学会计学复试流程与内容复试笔试部分（审计学）2012年度（以前年度的我就在加在最后，自己在网上找的，自己复试的时候参考的就是这个）名词解释5'一个共15'鉴证业务审计证据审计业务约定书审计抽样审计报告简答10'一个共20'识别评估重大错报风险的审计程序有哪些？增加其他事项段的情形有哪些？分析48'分析部分结合实际题目来回答，我就说说考了哪个部分的内容啦注册会计师，会计师事务所的独立性。账户余额的认定及其审计程序企业内部控制论述17'什么是合理保证，注册会计师为什么只能对财务报表公允性提供合理保证？Ps：以往都没有分析题，今年增加了分析题,不过不太难，有底子的人都不会有太大问题。复试流程复试时间安排4.13-4.184.13：报名+体检报名：在研究生教学楼报的名，带准考证，毕业证原件，身份证。注意来报名前要复印一份身份证和毕业证，报名的时候要交的。当时我们都不知道，搞得也是手忙脚乱的去复印。体检：在校医院体检，一共没几个项目，抓紧点时间的话，一个上午就能搞定。注意一定要先弄胸片这个项目，这个花的时间比较长，其他都很快的。4.14：英语面试面试时两个老师一组，先自我介绍然后老师就会轮流提一个问题。问什么问题的话就看你碰到什么老师了，有的老师会自己发挥，有的老师按照他们内部提供的题目问。面我的一个老师竟然问我：见到胡锦涛想说啥？唉，当下我就傻眼了，碰到这老师，偶也只能认命呀。大部分老师还是会问以下一些问题，这是以前的学长（姐）收集的，大家看看吧，注意准备的时候一定要自己把答案写一遍，不要就按这个答案背，不然大家答案都会一样，老师给分也不会高了：Formostpeople,theydon’tgoabroad,soisithelpfulforthemtolearnenglish?(大多数人不出国，是否有助于学习英语）Althoughtheenvironmentoflanguageisimportant,however,thisdoesn'tmeanthatwecouldn'tlearnEnglishwellinourcountry.Aslongaswemakemoreeffort,wecanalsolearnEnglishwell.Howaboattheenvironmentofyourundergraduateschoolcampus?what’sthemostimpressionofyou?3.Whatdoyouthinkofpart-timejob?Haveyouhadapart-timejob?4.Doyouliketoeatathomeorrestaurant?why?Ilikeeatathome,becauseeatathomeismuchmoresafer.Sincetelevisionreported"edibleoils"incident,Ilessinthehotelfordinner.5.whatkindbooksdoyouprefertoread?why?Ilikereadinspirationalbooks.IwanttolearnfromsuccessfulpeopleandKeepImprovingmyself.MyfavoritebookisbeyourpersonalbestbyKaiFulee.fromthisbook,Igetalotofinspiration.6.Whatisyoursparetimeinterests?givemeadetaileddescription.Ilikewatchingmovies.TheShawshankRedemptionismyfavoritemovie.thismoviedescribethatainnocentmansuccessfullyescapethejailandattainfree.ittellusthatEverymanishisowngod.Ifyougiveup,thennoonewillsaveyou.Whatisyourfavoritefood?why?Iliketoeatice-creaminthesummer.becauseifearofhotthantheaveragepeople.ice-creamcanbringcooltome.8.WhatisyourimpressionaboutJiangxiUniversityofFinanceandEconomics?themostimpressionofthisuniversityisthebeautifulsceneryinthecampus.it'sagardentypecampus.toweringtreesandmin-lakessurroundingus.Andtheatmosphereofstudyinthisuniversityisalsoverywell.ihopeicouldstudyinthisbeautifulcampus.HowdoyouthinkthedifferencebetweenourChinaandtheEastcountry?Ithinkthebiggestdifferenceisculturebetweenourchinaandtheeastcountry.Thecultureofchinaarebothextensiveandprofound.china'sculturelaysspecialemphasisoncollective.theeastcountryarepayattentiontoindividual.weshouldbothsuccessourtraditionalcultureandabsorbwesternculture.10.Howdoyouthinksuccess? Ithinkthedefinitionofsuccessisdifference.it'snotunique.wealthandstateisnotthedefinitionofsuccess.iagreewithkaifuleeaboutsuccessoftheview.hesaidsuccessistobeyourpersonalbest.assoonasyoumovingintherightdirection,youcouldattainsuccess.11.Whatkindofprogramdoyouprefertoenjoy/appreciate?whatinspirationcouldyouget?（喜欢的节目，从中得到的启发） Iwouldliketoenjoyprogramaboutsocialscience,suchasNewsbroadcastinCCTV,throuththeprogram,Icouldknowthedynamicaboutourcountryandinternational.12.PleaseIntroducethemaincoursesyouhavegetinyouruniversityandyourfavoriteteacher,andwhyyoulikesheorher. Mymajorisaccounting,themaincoursesare:accountingprinciple,inter-mediatefinancialaccounting,auditing,financialmanagement,accountingcompu-terization.MyfavoriteteacherismyEnglishteacherandmymathteacher,b-ecausetheyareallresponsibleteachers.13.Whatkindfilmsdoyouprefertoenjoy?whatcanyoulearnfromit?TheShawshankRedemptionismyfavoritemovie.thismoviedescribethataninnocentmansuccessfullyescapethejailandattainfree.ittellusthatEverymanishisowngod.Ifyougiveup,thennoonewillsaveyou.14.Whatisthecharacteristicinyourcity?doyoulikeit?why? Myhometownisasmallandordinarycity.ithavefreshairandhonestpeople.ilikeit.Becauseitcarryingmygrowthofmemory.15.Whichstardoyoulikebest?why? Thefemalestar,IlikeWangLuoLin-ajazzsinger,becauseHervoicewaslazyandsensualasifWearebathedinthewarmsunshine.Whatisyourmostinterest?Howdoyoucultivateyourinterest?Myinterestistoseeamovie.Seeingamovieisalsoakindofentertainmentforme,soididnotbothertocultivatethisinterest.inthisrespectihavenothingtosay.Buticansaymyfavoritemovie.Myfavoritemovieistheshawshankredemption....同13.17.Whydoyouchoosethisuniversityandthismajor? Therearethreemainreason'sastowhyIchoosemyschool.Firstandforemostaccountingisadvantagemajorofthisuniversity.second,theatmosphereofstudyinthecampusisgreat.Andthelastreasonisthatitwasclosetomyhome.18.Howdoyouthinkabout“smokingisharmfultohealth”? smokingisnotonlyharmfultosmoker'shealth,butalsodamagetheirfamilyhealth.soweshouldtellsmokersthedangerousofsmokeandhelpthemtoquitsmoking.19.Whydoyouchoosetohavepost-graduateandnotchoosetogetajob? afterworkedforthreemonthbeforegraduation,IthinkthekownledgeIhaveownedcan’tmeetmyneeds,Iwanttoimprovemyselfbypost-graduate.ineedmoretimetostudytheoreticalknowledge.20.Doyouliketraveling?wherehaveyoutraveled?howdoyouthinkaboutit? Yes,Ihavetraveledtoshanghai,whichweconsideritasthecommercialcityofchina.wecanfeelstrongbusinessatmosphereinthere.andthebundofshanghaiissobeautiful.ihopeicouldgothereonceagain.21.Whatyourplanofyourpost-gratduatelive?First,IwilltrymybesttoImprovetheabilityofscientificresearchandprofessionallevel.secondraisingtheskillofcommunicationandthepoweroforganization.22.Whatisyourfavoritesport?andwhatareyourmostgoodat?Ilikeplaybadminton.playingbadmintonismymostgoodat.ioftenplaybadmintonwithpartners.23.Howdoyoucommunicatewithyourparents?Igrewupinademocraticfamily, myparentsoftengivemealotofadviceandtheyalsorespectmyopinion.Iusuallyconsidermyparentsasfriends.24.Doyouagreewiththatstudenttoestablishwork(制定工作计划）?whatisyourrenson?25.Pleaseintroduceyoufamily.Therearefourmembersinmyfamily,myparents,mysisterandme.myparentsareordinarystaff.myparentsoftengivemealotofadviceandtheyalsorespectmyopinion.Iusuallyconsidermyparentsasfriends.mysisterisasalesmanagerofaninvestmentcompanyinshanghai.sheisthreeyearsolderthanme.Ilovemyfamily. 4.16学术型的没安排4.17综合素质面试具体流程老师会在面试前告诉你一步一步的安排五个人一组，每次进一个人面试，进去后抽两题，一道专业，一道综合素质，题目有难有易，涉及会计，财管，审计。我就说说我的吧：专业：什么是财务报表，财务报表包括哪些内容。（幸亏抽到了简单的，之前很担心回抽到难的。）综合：有人说“以史为鉴”，但马克思说不要让死人抓住活人的思想之类的，你有什么看法？我就大概表达了要与时俱进这么个意思。整个过程很快，我就把要点答了，感觉整个过程不到2分钟。过程都很独角戏，老师是不会有闲工夫问你其他的。答完就可以走了。下面是往年审计学复试题目2009年江西财经大学会计专业研究生复试题目笔试科目:《审计学》

时间:2009年4月18日上午8:30—11:30总分:100

一、名词解释(4x5=20’)

质量控制民事责任审计工作底稿控制环境变量抽样

二、简答题(10x5=50’)

1.注册会计师在审计结束阶段至少应该与管理层进行沟通的事项有哪些?

2.建立、健全内部控制