■审计是一门实务性很强的学科,其显著特征是审计理论与审计实务的融会贯通。在注册会计师的考试课程中,审计难考是考生的普遍感觉。为了帮助考生更好地复习应试,全面理解和掌握审计教材的内容,根据历年考试的命题特点和规律,归纳出各章的重点难点,并对其中的部分重点和难点做一些简要的解析。 ■ Auditing is a very substantive subject, and its distinguishing feature is the integration of audit theory and audit practice. In the CPA examination courses, difficult to audit the test is the general feeling of candidates. In order to help candidates to better review the exams and comprehensively understand and grasp the contents of the audit teaching materials, according to the features and laws of the propositions over the years, summarize the key and difficult chapters of each chapter, and do some brief analysis of some of the key and difficult points.