通过对2001年度注册会计师考试《审计》科目综合题的分析,其结果是:涉及的专业知识面新、广;务实性和综合性强;解题的整体思维要求高;提供的阅读资料也多。如:第一题涉及到内部控制实务（主要是会计控制、控制程序）与管理当局的五大认定关系的判断,管理建议书的构成要素问题;第二题涉 Through the analysis of the comprehensive subject of “audit” of CPA examination in 2001, the result is: the professional knowledge involved is new and broad; the pragmatic and comprehensive are strong; the overall thinking of solving problems is high; and the reading materials provided are also many . Such as: the first question relates to the internal control practices (mainly accounting control, control procedures) and the management authority to determine the relationship between the five major determinants of the management of the constituent elements of the issue; the second question