2010年注冊(cè)會(huì)計(jì)師《審計(jì)》全真預(yù)測(cè)試題(2)

　　三、簡(jiǎn)答題(本題型共5題，每題5分，共25分。其中第1個(gè)簡(jiǎn)答題可以自主選擇中文或者英文作答，如選擇英文作答，該小題須全部使用英文。對(duì)指定試題全部使用英文作答、并且答題正確的，獎(jiǎng)勵(lì)5分)

　　1.

　　【正確答案】：(1)質(zhì)量控制制度適用范圍不正確。質(zhì)量控制制度適用于ABC會(huì)計(jì)師事務(wù)所執(zhí)行歷史財(cái)務(wù)信息審計(jì)和審閱業(yè)務(wù)、其他鑒證業(yè)務(wù)及相關(guān)服務(wù)業(yè)務(wù)。(1分)

　　(2)質(zhì)量控制制度的最終責(zé)任人不正確。會(huì)計(jì)師事務(wù)所的主任會(huì)計(jì)師應(yīng)當(dāng)對(duì)質(zhì)量控制制度承擔(dān)最終責(zé)任。(1分)

　　(3)向所受獨(dú)立性要求約束的人員獲取其遵守獨(dú)立性政策和程序的書(shū)面確認(rèn)函的時(shí)間要求不正確。應(yīng)當(dāng)每年至少一次向所受獨(dú)立性要求約束的人員獲取其遵守獨(dú)立性政策和程序的書(shū)面確認(rèn)函。(1分)

　　(4)對(duì)于上市公司審計(jì)業(yè)務(wù)，沒(méi)有嚴(yán)格制定定期輪換注冊(cè)會(huì)計(jì)師制度是不正確的。對(duì)于上市公司審計(jì)業(yè)務(wù)，定期輪換注冊(cè)會(huì)計(jì)師是必須要執(zhí)行的，而不是“考慮是否”執(zhí)行定期輪換注冊(cè)會(huì)計(jì)師。(1分)

　　(5)對(duì)于上市公司審計(jì)業(yè)務(wù)，項(xiàng)目質(zhì)量控制復(fù)核工作沒(méi)有嚴(yán)格執(zhí)行是不正確的。對(duì)于上市公司審計(jì)業(yè)務(wù)，一定要執(zhí)行項(xiàng)目質(zhì)量控制復(fù)核制度，并不是在無(wú)法實(shí)施其他相關(guān)措施后才執(zhí)行項(xiàng)目質(zhì)量控制復(fù)核。(1分)

　　Answer:

　　(1)The applicable scope of the quality control system is incorrect. The quality control system is applicable for Accounting firm ABC to have all historical financial information audits and approval service, other assurance engagement and other related service.

　　(2)The ultimate responsible person of quality control system is incorrect. The chief auditor of accounting firm should take ultimate responsibilities over the quality control system.

　　(3)The frequency requirement of the written confirmation submitted by related person to state their compliance with independence policy and procedure is incorrect. Related people controlled by independence policy and procedure should submit their confirmation in written to state their compliance with independence policy and procedure at least once a year.

　　(4)It is wrong as quality control system does not cover strict periodical rotation requirement of senior auditor for listed company financial audit service. For listed company financial audit service, it is required for the accounting firm to periodically rotate CPA. It is not appropriate to only consider whether to rotate CPA or not.

　　(5)For listed company financial audit service, it is incorrect that the project quality control review is not strictly implemented. As for listed company financial audit service, it is required to implement project quality control review rather than to implement quality control review only after other procedure cannot be implemented.

　　2.

　　【正確答案】：(1)該事項(xiàng)是在資產(chǎn)負(fù)債表日后、審計(jì)報(bào)告日前發(fā)生的，雖不影響2009年度財(cái)務(wù)報(bào)表的金額，但可能影響對(duì)財(cái)務(wù)報(bào)表的正確理解，乙注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)提請(qǐng)B公司在財(cái)務(wù)報(bào)表中予以適當(dāng)披露。(1分)

　　(2)注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)通知被審計(jì)單位治理層不要將財(cái)務(wù)報(bào)表和審計(jì)報(bào)告向第三方報(bào)出(0.5分);如果財(cái)務(wù)報(bào)表仍被報(bào)出了，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)采取措施防止財(cái)務(wù)報(bào)表使用者信賴該審計(jì)報(bào)告，注冊(cè)會(huì)計(jì)師采取的具體措施取決于自身的權(quán)利、義務(wù)以及所征詢的法律意見(jiàn)。(0.5分)

　　(3)注冊(cè)會(huì)計(jì)師采取的措施有：

　�、� 實(shí)施必要的審計(jì)程序;(1分)

　　② 復(fù)核管理層采取的措施能否確保所有收到原財(cái)務(wù)報(bào)表和審計(jì)報(bào)告的人士了解這一情況;(1分)

　�、� 針對(duì)修改后的財(cái)務(wù)報(bào)表出具新的審計(jì)報(bào)告。(1分)