2004 CPA Examination Preparation Book. Auditing

Author: Zhang Jing
Publisher:
Publish Date: 2004-04-01
Features: This series of five books includes "Accounting," "Auditing," "Financial Cost Management," "Tax Law," and "Economic Law." It is organized and written by the Beijing Certified Public Accountant Examination Tutoring Research Institute and serves as a supplementary guide for the Ministry of Finance's designated textbooks. The authors of this series are experienced experts and professors who have long been engaged in online training for the CPA exam. They possess extensive pre-examination tutoring experience, a deep understanding of past exam trends, and a clear grasp of the changes in the 2004 exam syllabus and unified teaching materials. They have an accurate understanding of the issues that candidates may encounter during their study and exam preparation. This series not only fully covers the knowledge points of the CPA exam but also highlights key points, difficult points, and 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 six parts:
Part 1: Summary of Question Patterns and 2004 Question Trend Forecast
By scientifically summarizing the question types, quantities, and score distributions of recent exams, this section helps candidates analyze the question patterns and directions of past exams, giving them a macro understanding and boosting their confidence in passing the exam.
Part 2: Basic Study Methods and Answering Techniques
Starting from obtaining exam information and selecting suitable tutoring classes and materials, this section provides detailed introductions to basic study methods and techniques, as well as the characteristics and answering techniques of various exam question types. The basic methods summarized for candidates at different stages of the exam undoubtedly provide great help in smoothly passing the exam.
Part 3: Chapter-by-Chapter Key Point Analysis and Synchronous Practice
Strictly following the 2004 exam syllabus and designated textbooks, this section provides a comprehensive and in-depth analysis of each chapter's knowledge 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 knowledge points based on past exam patterns and trends to help candidates quickly grasp the key and difficult points of the chapter.
③ Question Quantity and Score Distribution of the Past Three Years: Aims to help candidates understand the past to better grasp the 2004 question quantity and score structure.
④ Typical Question Analysis: Provides detailed explanations and analyses of classic questions from recent exams, guiding students through the problem-solving process and encouraging them to think critically.
⑤ Synchronous Practice Exercises: Combines each chapter's learning points for synchronous practice. The exercises are highly targeted and cover a wide range, allowing candidates to systematically train on basic concepts, theories, and their applications.
⑥ Synchronous Practice Exercise Answers and Analysis: Provides answers to the practice exercises with targeted detailed solutions and analyses, enabling candidates to learn independently.
Part 4: Cross-Chapter Comprehensive Question Practice and Answers
The CPA exam places great emphasis on testing candidates' ability to comprehensively apply knowledge. This section carefully compiles comprehensive questions that are strong in difficulty, break through chapter boundaries, and even blur subject boundaries, along with reference answers and problem-solving approaches. This helps candidates summarize methods for tackling large and challenging questions, achieving a thorough understanding of the textbook content.
Part 5: Collection of Common Candidate Questions
The authors of this book are frontline CPA exam tutoring teachers who have summarized common questions raised by candidates over the years through face-to-face and online tutoring. Considering that these questions are often universal, students can refer to them together; for individual questions, students may also receive some guidance. Therefore, we have compiled this section to provide candidates with useful insights and enhance communication among them.
Part 6: 2004 Exam Simulation Papers and Answers
We have prepared three sets of simulation papers that fully mimic the actual exam in terms of question types, quantities, and difficulty. 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 strengthen their exam experience and confidence. Only in this way can candidates approach the actual exam with confidence and achieve good results.
To help candidates smoothly pass the CPA exam, we have attached a "New Oriental CPA Exam Listening Card" worth 30 yuan at the end of each book. With this card, candidates can choose to listen to voice guidance from instructors based on their own needs or ask questions about their studies on the New Oriental online classroom, with answers provided within 24 hours.