2004年10月17日。笔者参加了全国高级审计师资格考试。现结合自己在会计准则、审计准则和注册会计师等相关知识方面的学习,对《2004年高级审计师资格考试复习指南》中几处有疑问的地方加以总结,以期与大家探讨。(一)P350倒数第3行:“通常情况下,监盘的主要作用是发现高估,而不是发现低估” October 17, 2004 I participated in the national senior auditor qualification examination. Now combined with their own accounting standards, auditing standards and CPA and other related knowledge of learning, review the “2004 Senior Auditor Qualifying Examination Guide” in several places to be summed up in doubt with a view to discuss with you. (A) P350 Penultimate Line 3: “Usually, the main function of the monitor is to find an overestimate, not to underestimate it”