2012年-江西財經(jīng)大學(xué)-會計學(xué)-復(fù)試-流程與內(nèi)容

2012年江西財經(jīng)大學(xué)會計學(xué)復(fù)試流程與內(nèi)容復(fù)試筆試部分（審計學(xué)）2012年度（以前年度的我就在加在最后，自己在網(wǎng)上找的，自己復(fù)試的時候參考的就是這個）名詞解釋5'一個共15'鑒證業(yè)務(wù)審計證據(jù)審計業(yè)務(wù)約定書審計抽樣審計報告簡答10'一個共20'識別評估重大錯報風(fēng)險的審計程序有哪些？增加其他事項段的情形有哪些？分析48'分析部分結(jié)合實際題目來回答，我就說說考了哪個部分的內(nèi)容啦注冊會計師，會計師事務(wù)所的獨立性。賬戶余額的認(rèn)定及其審計程序企業(yè)內(nèi)部控制論述17'什么是合理保證，注冊會計師為什么只能對財務(wù)報表公允性提供合理保證？Ps：以往都沒有分析題，今年增加了分析題,不過不太難，有底子的人都不會有太大問題。復(fù)試流程復(fù)試時間安排4.13-4.184.13：報名+體檢報名：在研究生教學(xué)樓報的名，帶準(zhǔn)考證，畢業(yè)證原件，身份證。注意來報名前要復(fù)印一份身份證和畢業(yè)證，報名的時候要交的。當(dāng)時我們都不知道，搞得也是手忙腳亂的去復(fù)印。體檢：在校醫(yī)院體檢，一共沒幾個項目，抓緊點時間的話，一個上午就能搞定。注意一定要先弄胸片這個項目，這個花的時間比較長，其他都很快的。4.14：英語面試面試時兩個老師一組，先自我介紹然后老師就會輪流提一個問題。問什么問題的話就看你碰到什么老師了，有的老師會自己發(fā)揮，有的老師按照他們內(nèi)部提供的題目問。面我的一個老師竟然問我：見到胡錦濤想說啥？唉，當(dāng)下我就傻眼了，碰到這老師，偶也只能認(rèn)命呀。大部分老師還是會問以下一些問題，這是以前的學(xué)長（姐）收集的，大家看看吧，注意準(zhǔn)備的時候一定要自己把答案寫一遍，不要就按這個答案背，不然大家答案都會一樣，老師給分也不會高了：Formostpeople,theydon’tgoabroad,soisithelpfulforthemtolearnenglish?(大多數(shù)人不出國，是否有助于學(xué)習(xí)英語）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?（喜歡的節(jié)目，從中得到的啟發(fā)） 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(制定工作計劃）?whatisyourrenson?25.Pleaseintroduceyoufamily.Therearefourmembersinmyfamily,myparents,mysisterandme.myparentsareordinarystaff.myparentsoftengivemealotofadviceandtheyalsorespectmyopinion.Iusuallyconsidermyparentsasfriends.mysisterisasalesmanagerofaninvestmentcompanyinshanghai.sheisthreeyearsolderthanme.Ilovemyfamily. 4.16學(xué)術(shù)型的沒安排4.17綜合素質(zhì)面試具體流程老師會在面試前告訴你一步一步的安排五個人一組，每次進(jìn)一個人面試，進(jìn)去后抽兩題，一道專業(yè)，一道綜合素質(zhì)，題目有難有易，涉及會計，財管，審計。我就說說我的吧：專業(yè)：什么是財務(wù)報表，財務(wù)報表包括哪些內(nèi)容。（幸虧抽到了簡單的，之前很擔(dān)心回抽到難的。）綜合：有人說“以史為鑒”，但馬克思說不要讓死人抓住活人的思想之類的，你有什么看法？我就大概表達(dá)了要與時俱進(jìn)這么個意思。整個過程很快，我就把要點答了，感覺整個過程不到2分鐘。過程都很獨角戲，老師是不會有閑工夫問你其他的。答完就可以走了。下面是往年審計學(xué)復(fù)試題目2009年江西財經(jīng)大學(xué)會計專業(yè)研究生復(fù)試題目筆試科目:《審計學(xué)》

時間:2009年4月18日上午8:30—11:30總分:100

一、名詞解釋(4x5=20’)

質(zhì)量控制民事責(zé)任審計工作底稿控制環(huán)境變量抽樣

二、簡答題(10x5=50’)

1.注冊會計師在審計結(jié)束階段至少應(yīng)該與管理層進(jìn)行溝通的事項有哪些?

2.建立、健全內(nèi)部控制