Sun Yat-sen University Audit Master Re-examination Experience Sharing

1. written test for specialized courses

Audit exams are accounting (60%) and auditing (40%). This year's accounting questions are 30 computational multiple-choice questions, which are as difficult as cpa's comprehensive questions. Auditing has three basic concepts: single choice, multiple choice and judgment, which are relatively simple.

Review:

During the summer vacation, I took a cursory look at Cai Zhong of Dongbei University of Finance and Economics, and took one night every Saturday to see it.

Before the initial test, I vowed to prepare for the second test immediately after the test. Finally, I began to prepare for the exam slowly one week before the results, and I was very nervous after the results came out. I watched the video of accounting audit of cpa Dongao Online School with the accelerator, but the accountant didn't watch the chapter of consolidated financial statements. After reading the exercises from chapter to chapter, I used the exam-oriented guide of China Online School, and only practiced single-choice questions and multiple-choice questions. After watching the video, I have been reading the exam guide. I think its mind map before each chapter is quite good, and it can combine the knowledge of the whole chapter.

Exam: Accounting is very difficult. After the exam, it is generally said that it depends on cheating, and the score basically depends on auditing. At first, I thought it was right to review with the most difficult cpa, but in the exam, I found that several topics were very detailed, all related to Cai Zhong, such as bill discount, so it seems that the assessment of CUHK pays attention not only to breadth, but also to depth.

Review recommendations:

Accounting: Students taking cross-disciplinary examinations should read the accounting foundation at least once before the initial examination (Liu Feng). There are courseware of CUHK courses online, so it is best to finish reading Cai Zhong in a down-to-earth manner before September; For accounting candidates, it is best to read Cai Zhong carefully before the initial test. As far as this year's assessment is concerned, I think that if you want to get high marks in professional courses, you must have a thorough understanding of Cai Zhong and a comprehensive grasp of cpa accounting knowledge. This does not require a deep understanding, but you must master the basic principles, just like the controlled value of holding and merging long-term equity investments.

Audit: According to 16 CPA audit textbook, the knowledge of this year's assessment is concentrated in the first eight chapters. I think we can watch it after the initial test. When reviewing, we must pay attention to the formation of a knowledge framework. It may be boring to learn auditing at first, but in fact, after finding the thread of thinking, auditing is easier to learn than accounting.

2. English written test

This is unknown. The question type is two readings and one composition. Examination time 1 hour, time is very tight. Reading difficulty is the difficulty of TEM-8. I bought a book for TEM-8 reading before the second interview, and found that the effect was not obvious in a short time, but I couldn't stick to it later. Although English II is relatively simple, it is easier to review for the first time, but I suggest that it is more difficult for you to prepare for a second interview, such as reading English and reading more foreign periodicals and The Economist.

interview

The interview format is also different from year to year. This year, a special English was added temporarily. Five examiners took the test, of which 1 was the chief examiner. After entering, the examiner will first introduce you to the process: 1 minute self-introduction, 3-minute English interview, 1 1 minute comprehensive interview. Don't be nervous. Teachers are very easy-going.

Tell me about my situation. I prepared a 2-minute self-introduction, but I didn't finish it, because I mentioned that I had been to an internship in a firm, so the English interview questions became what I did during my internship. Although I didn't prepare this question, I prepared audit vocabulary, so the answer is ok. My answer includes data analysis, and then the examiner asked me what data to analyze and how to analyze it. He also asked me how I felt and why. Then it was over soon and I felt good about myself. I understand every question. Although the syntactic structure is incomplete, I feel that the examiner can understand it. At that time, I felt very grateful, and I was afraid of English before the exam, because there was no professional English class for undergraduate study.

Next is the comprehensive interview. Except for the examiner who interviewed me in English just now, the other four asked me questions, but the main questions were the examiner, who was nice and didn't want to embarrass me. Before asking me questions, he asked me which part of accounting I thought I had a good grasp of, and I replied that I didn't have a good grasp. The examiner said, of course, you are still a student, so I'll say I'm interested. I said investment real estate, and he asked me the difference between fixed assets and investment real estate, and why there are investment facilities. When I couldn't answer, he gave me a nice explanation of the origin of investing in real estate, and later asked me when I learned to make a fortune. Generally speaking, it was quite enjoyable. Later, the examiner next door asked me about management accounting. I immediately said that I had never taken this course as an undergraduate, and the examiner also helped me explain that this scientific audit could not be held, so I didn't ask me, but asked me what I thought of the relationship between accounting and financial management. After answering this question, I was also asked about the five elements of internal control and what the control activities are (I answered authorization approval and separation of duties), and then I was asked about separation of duties. (Layers of in-depth questions) Fortunately, they were all answered. Later, I thought they had left. Suddenly an examiner asked me what a risk-oriented audit was. After I answered, he went on to ask what enterprises can't use risk-oriented audit.

Then it was over, super fast, with a feeling of wanting more, and I wanted to continue the interview for a few more minutes. In retrospect, although the whole process was pleasant, there were some things that were not done well. The answer to the question was not direct enough. The teacher reminded me several times and the answer was not logical enough. I think the root cause is still not calm enough, but the whole process is not tense, and the heartbeat is not accelerated, which is a bit unexpected.

Finally, the teacher said goodbye to me, and I was very excited to answer? I hope we can really meet again? The teachers all laughed. . .

4. Political written test

This year, high school science was added, so I have a sincere rejection of politics. One of the reasons for choosing the big one is because I don't have to take the political exam, but I still can't help but watch it. It happened that my roommate gave me all her information on her first political exam. I read Xiao Xiurong's test site forecast by heart twice, and I also read current affairs and politics twice, about 2 hours a day.

The question type is 20 multiple-choice questions, 10 multiple-choice questions, each with 2 points. Five questions and answers, each 10, can be said to be basically philosophy, Mao Zhongte, ideological cultivation, modern history and current politics, so review should be comprehensive. I have an advantage that I studied modern history well in the past, and I can basically write down the major events and times that happened in modern times, so I will save a little effort when reviewing. I wonder if I will take the political exam this year. I suggest you pay close attention to current events after the initial test, and pay more attention to current events at ordinary times. In fact, reading current events can also be regarded as accumulating material for composition.

The last piece of advice is not to bring your mobile phone with you when reviewing. Pay attention to efficiency. It is normal for your emotions to fluctuate. Accept your emotions at every stage, find out the reasons for them, and then solve them. Well, it would be great if we could find like-minded research friends!

The above is Sun Yat-sen University's re-examination experience of master of audit. In the process of preparing for the exam, we must keep our state and think rationally. If you are still confused about the re-examination and don't know how to review, you can also sign up for a postgraduate re-examination remedial class, which is more targeted and solves the problem of poor information to the maximum extent. Come on!