高等教育自学考试“审计学”是第一次考试,而且目前对很多审计理论问题和审计实务问题,还有不同的看法和做法,这就涉及到对试题的理解问题。那么,考生对试题如何作答才算正确呢?我们认为:审计理论题,考生完全可以发挥自己的意见,但必须言之成理;审计实务题,主要在于查明问题,分析问题的性质,作出正确的判断,提出审计结论和审计决定。我们在阅卷中,发现答卷存在的主要问题,就是有些 Self-study examination of higher education “audit” is the first examination, but also for many audit theory and audit practice, there are different views and practices, which involves the understanding of questions. Then, the candidates how to answer the questions correctly? We think: Auditing theory questions, candidates can give full play to their opinions, but it must be justified; audit practice questions, mainly to identify problems, analyze the nature of the problem, make Correct judgments, audit conclusions and audit decisions. In the scoring, we found that there are some major problems in answering the questionnaire