考试样题(专业性试题)
1、2008年YPP金融方向的考试样题(Finance_2008_Sample.pdf)
ESSAY A:根据The trial balance of Golden Limited as at 1 January 2007(Golden Limited 2007年1月1日的试算表)以及transactions took place during 2007(2007年的交易记录)作答:
a) Prepare journals for each of the transactions above of Golden Limited
b) Prepare a trial balance after posting the journal entries
c) Prepare income statement and balance sheet
d) Prepare closing journal entries
ESSAY B:Certain recorded errors have occurred in Dodge Limited's accounts. For the errors
described, use the tables provided to indicate whether an overstatement (Write "+")or
understatement(Write "-") has occurred.【说白了,这是在考察你的“查账”能力。】
ESSAY C: Briefly describe five audit procedures to obtain audit evidence; give examples and the
degree of reliance on evidence gathered.【简述获取审计征集的五个步骤;举例并说明搜集证据的可靠程度】
QUESTIONS(8个):略
2、2009年YPP金融方向的考试样题(Finance_2009_Sample.pdf)
ESSAY A:
NYC Advertising Agency was founded in January 2005. Presented below are both the adjusted and unadjusted trial balances as of 31 December 2008.
a) Journalize the annual adjusting entries that were made.
b) Prepare an income statement for the year ending 31 December 2008.
c) Prepare a balance sheet for the year ending 31 December 2008.
ESSAY B:
Presented below are information related to Phoenix Company. Use the information to prepare a statement of cash flow using the indirect method.
ESSAY C:
As an auditor, you have been requested to conduct a risk assessment in connection with an audit assignment.
a) Please list and describe necessary steps which should be taken at the initial stage of
planning the risk assessment.
b) What is the impact of risk assessment? Explain how it will assist you in establishing
your audit priorities.
c) Please identify and describe five (5) areas you will need to focus on in developing the
risk register.
d) Please identify and describe five (5) risks categories.
QUESTIONS(8个):略
3、2010年YPP统计方向的考试样题(Statistics_2010_Sample.pdf)
4、2011年YPP统计方向的考试样题(Statistics_2011_Sample.pdf)