2005 Certified Public Accountant Examination Study Guide and Practice Tests -- Auditing

Author: Zhang Jing
Publisher:
Publish Date: 2005-04-01
Features: This series not only comprehensively covers the knowledge points of the 2005 CPA exam but also highlights key points, difficult points, and clear problem-solving approaches, thereby achieving twice the result with half the effort in improving candidates' pass rates. Each subject in this series is divided into five parts.
Part 1: Summary of Questioning Patterns and Forecast of 2005 Question Trends
Through a scientific summary of question types, quantities, and score distributions over the past three years, this section helps candidates analyze the questioning patterns and directions of past exams, giving them a macro understanding and boosting their confidence in passing the exam.
Part 2: Basic Learning Methods and Answering Techniques
Starting from obtaining exam information and selecting suitable tutoring classes and materials, this section provides detailed introductions to basic learning methods and techniques, as well as the characteristics and answering techniques of various question types. The fundamental methods summarized for candidates at different stages of the exam undoubtedly provide significant help in passing the exam smoothly.
Part 3: Chapter-by-Chapter Key Point Analysis and Synchronous Exercises
Strictly based on the content and requirements of the 2005 exam syllabus, this section offers a thorough analysis of each chapter's knowledge points and key points, accompanied by a large number of exercises. The content of each chapter mainly includes:
① Chapter Content Framework: Outlines the overall knowledge structure of the chapter with diagrams for clear understanding.
② Chapter Key Point Analysis: Condenses key knowledge points to help candidates quickly grasp the main and difficult points.
③ Question Quantity and Score Distribution of the Past Three Years: Helps candidates understand the past to better grasp the 2005 question quantity and score structure.
④ Analysis of Typical Questions: Provides detailed explanations and analyses of classic questions from the past three years, guiding candidates through problem-solving approaches and steps, and enabling them to apply knowledge broadly.
⑤ Synchronous Practice Exercises: Combines learning key points with synchronous practice. The exercises are highly targeted and comprehensive, allowing candidates to systematically train on basic concepts, theories, and their applications.
⑥ Answers and Analysis of Synchronous Practice Exercises: Provides answers to the practice exercises with targeted detailed explanations, enabling candidates to learn independently through practice and reference.
Part 4: Cross-Chapter Comprehensive Exercises and Answers
The CPA exam places strong emphasis on testing candidates' ability to integrate knowledge. This section carefully compiles comprehensive, challenging questions that break chapter boundaries and even blur subject boundaries, along with reference answers and problem-solving approaches. This helps candidates summarize methods for tackling large and difficult questions, achieving a thorough understanding of the textbook content.
Part 5: 2005 Exam Simulation Papers and Answers
We have prepared 3 simulation papers with question types, quantities, and difficulty levels that fully simulate the actual exam. The purpose is to allow candidates to practice and self-assess in advance, experience the real exam environment, understand their learning outcomes, develop good psychological qualities, and enhance their exam experience and confidence. Only in this way can candidates approach the actual exam with confidence and achieve excellent results.
To help candidates pass the CPA exam smoothly, we have attached a "New Oriental CPA Exam Listening Card" worth 30 yuan at the end of each book.