On the question of how to read the notebook

You should be able to understand it, but if you can't, you can only listen to the lecture.

Note: Examples of audit knowledge points:

The accounting firm should appoint at least one project partner for each business.

The project partner should review the working papers and should not delegate the review to others.

The project partner shall determine that the work to be performed by the more experienced personnel in the project team shall review the work performed by the less experienced personnel.

There are two objectives of the quality control system:

1. Ensure that the accounting firm and its personnel comply with the professional standards and applicable laws and regulations;

2. Ensure that the accounting firm and the project partner issue a report with appropriate specific circumstances.

Project quality control reviewers shall carry out the review in a timely manner at the appropriate stage of the business process, so that major matters can be satisfactorily resolved before the report is issued. However, it does not participate in the business in other ways during the review period and does not make decisions on behalf of the project team.

The accounting firm shall carry out a project quality control review for the audit of the financial statements of the listed entity. (Listed entities are broader than listed companies.) ）

Scope of quality control review:

1. The evaluation shall involve the following contents:

1. Discuss major issues with project partners;

2. Review the financial statements and the audit report to be issued;

3. Review the selected audit working papers related to the major judgments and conclusions made by the project team;

4. Evaluate the conclusions reached in the preparation of the audit report and consider the appropriateness of the proposed audit report.

2. For the audit of the financial statements of the listed entity, the project quality control reviewers shall also consider the following when implementing the project quality control review:

1. The evaluation of the independence of the accounting firm by the audit project team on the specific audit business;

2. Whether the audit project team has conducted appropriate consultation on matters involving differences of opinion, or other difficult issues or disputes, and the conclusions reached by the consultation;

3. Whether the audit working papers selected for review reflect the work performed by the audit project team in response to major judgments, and whether they support the conclusions reached.

Note that there is a certain degree of difficulty, it is recommended that you participate in the tutorial class, you can participate in the Chinese accounting online school counseling, the online school has 12 years of teaching experience, the online school teachers teach very professionally, you can rest assured to learn!

You can study online at any time, with no time limit or number of times. Learning is very flexible!

There is a preview column on the homepage, you can try it out first.

Reading books, doing questions, applying for online schools, etc.

If you take too many subjects at one time, you can't review them, and you will be like a headless fly before the exam, which makes it difficult to pass the exam. Note: There is a strategy for the combination of subjects in the exam, and only by combining them scientifically and reasonably can you pass the exam quickly. According to the difficulty, it is recommended that candidates apply for about 3 subjects every year, and if they feel struggling in the middle of the review, they can decisively give up one subject and strive to ensure that the other two subjects can pass, which should be well known to themselves.

Exam experts skip this advice.

During the review process, you must do questions to test whether you really understand the knowledge points, don't do too many questions, you can do the same type of questions together, and the wrong questions should go back to the textbook to read the book, re-understand the knowledge point, find out what you are the best problem, and the wrong questions should be included, and you have to do it again every once in a while, strengthen and consolidate. Only by knowing what to know will you not do useless work. I wish you a successful passing of the exam!

1. Learn without reading textbooks.

Many candidates feel a headache as soon as they see the textbook. Looking at the content of the textbook, I feel the urge to give up. Some candidates were "inspired" and thought of the content of the online class. It's all the knowledge points refined by the teacher, so I simply threw away the textbook and watched the ** online class directly.

It doesn't matter if you can't read the textbook. You can record what you don't understand first, and then go to the online class, and the teacher will convert the difficult written language into plain language, and you will suddenly be enlightened after listening to the class. Grinding.

2. Blindly do practice questions.

To prepare for the CPA exam, it is ultimately necessary to implement the questions. Some test takers are superstitious about the tactics of sea of questions, thinking that this can quickly improve their scores. Actually, no, you have to be purposeful in doing questions.

It is best to consolidate knowledge points and fill in the gaps. Doing questions without a choice is nothing but a waste of time.

3. Ignore the basics.

Some candidates feel that the examination is so difficult because there are many difficulties in the examination. As a result, they devote more time and energy to the difficult learning. In fact, in the distribution of the score of the note exam, the score of the difficulty only accounts for 10% of the left sock hole bucket right.

Most of the scores are distributed in the examination of basic knowledge points. If you ignore the basics, you can't pass the exam.

The learning mistakes of CPAs are caused by their own reasons. The opportunistic mentality and the rough and impatient learning method have caused these misunderstandings.