Easy to Pass Series Three: 2006 CPA Examination Q&A Highlights and Solutions to Past Exam Questions?Auditing: Auditing

Author: Peking University East China Audit
Publisher:
Publish Date: 2006-05-01
Features: This series of books includes two parts: "Hot and Difficult Issue Q&A" and "Solutions and Explanations for Past Exam Questions":
1. Hot and Difficult Issue Q&A. Authors from various subjects, based on their years of teaching and tutoring experience, have selected several difficult and frequently asked questions from candidates. According to the 2006 exam syllabus and the requirements of the designated textbooks, they provide in-depth yet easy-to-understand explanations, saving candidates from the frustration of struggling to find answers.
2. Solutions and Explanations for Past Exam Questions. Past exam questions are the best review materials for candidates. By carefully studying the questions, candidates can not only master a large number of knowledge points but also accurately grasp the difficulty level, question-setting techniques, and question-creation methods of the CPA exam. By analyzing the "transformation process" by which question-setters convert knowledge points from the designated textbooks into exam questions, candidates can effectively guide their exam preparation. Therefore, for past exam questions, candidates should aim to master them thoroughly and apply what they have learned to similar questions. However, due to multiple adjustments and updates to the designated textbooks in recent years, candidates face the challenge of selecting exam questions from the vast pool that are relevant to the 2006 exam. To address this, with a strong sense of responsibility toward candidates, this book thoroughly reviews questions from 2000 to 2005 (the past six years):
(1) For questions with learning objectives consistent with the 2006 designated textbook, we provide standard answers and detailed explanations. Candidates should pay special attention to these types of questions.
(2) For questions with learning objectives inconsistent with the 2006 designated textbook, we provide the "standard answers from that year" and explain in the analysis how they should be handled according to the 2006 textbook. Candidates should refer to these questions appropriately but avoid getting stuck on them.
(3) For learning objectives that have been removed from the 2006 designated textbook, to maintain the completeness of the questions, we only provide the "standard answers from that year." Candidates should skip these questions and not attempt to answer them.