2010注冊(cè)會(huì)計(jì)師《審計(jì)》沖刺實(shí)驗(yàn)?zāi)�擬試題(5)

　　三、簡(jiǎn)答題(本題型共6題。每題5分，共30分。其中第2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)提前通知甲公司會(huì)計(jì)主管人員做好監(jiān)盤準(zhǔn)備的做法不當(dāng)。A注冊(cè)會(huì)計(jì)師對(duì)庫存現(xiàn)金的監(jiān)盤應(yīng)當(dāng)實(shí)施突擊性的檢查。

　　(2)沒有同時(shí)監(jiān)盤總部和營(yíng)業(yè)部庫存現(xiàn)金的做法不當(dāng)。總部和營(yíng)業(yè)部庫存現(xiàn)金應(yīng)當(dāng)同時(shí)監(jiān)盤，如果不能同時(shí)監(jiān)盤，則應(yīng)對(duì)后監(jiān)盤的庫存現(xiàn)金實(shí)施封存。

　　(3)A注冊(cè)會(huì)計(jì)師盤點(diǎn)營(yíng)業(yè)部庫存現(xiàn)金不當(dāng)，應(yīng)由甲公司出納親自盤點(diǎn)庫存現(xiàn)金;同時(shí)庫存現(xiàn)金的監(jiān)盤人員不對(duì)，應(yīng)當(dāng)由注冊(cè)會(huì)計(jì)師、甲公司的會(huì)計(jì)主管和出納，但是題目中描述的監(jiān)盤過程沒有會(huì)計(jì)主管在場(chǎng)。

　　(4)對(duì)盤點(diǎn)中的白條不應(yīng)由出納及會(huì)計(jì)主管解釋后作為現(xiàn)金處理，應(yīng)要求做出必要的調(diào)整或者在“庫存現(xiàn)金監(jiān)盤表”中注明。

　　(5)“庫存現(xiàn)金監(jiān)盤表”簽字人員不當(dāng)，“庫存現(xiàn)金監(jiān)盤表” 應(yīng)由甲公司相關(guān)人員(出納和會(huì)計(jì)主管)和注冊(cè)會(huì)計(jì)師共同簽字。

　　【答疑編號(hào)10085351】

　　2.

　　【正確答案】：(1)①直接認(rèn)定銀行在回函工作中不會(huì)與企業(yè)合謀向注冊(cè)會(huì)計(jì)師發(fā)出帶有虛假陳述的回函以及認(rèn)定無須考慮與此相關(guān)的舞弊導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)是不當(dāng)?shù)�。注�?cè)會(huì)計(jì)師應(yīng)當(dāng)在考慮銀行回函工作相關(guān)舞弊導(dǎo)致的財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)的基礎(chǔ)上，謹(jǐn)慎對(duì)待銀行存款函證工作(解析參見教材194頁)。②A、B注冊(cè)會(huì)計(jì)師決定以ABC會(huì)計(jì)師事務(wù)所的名義向銀行寄發(fā)詢證函是不當(dāng)?shù)�。�?yīng)當(dāng)以被審計(jì)單位的名義向銀行寄發(fā)詢證函。③僅向本年年末有銀行存款余額的銀行寄發(fā)詢證函是不當(dāng)?shù)�。�?yīng)當(dāng)向被審計(jì)單位在本年存過款的所有銀行發(fā)函，包括企業(yè)存款賬戶已結(jié)清的銀行賬戶。

　　(2)銀行存款項(xiàng)目(或者：貨幣資金項(xiàng)目)：存在認(rèn)定;短期借款(或長(zhǎng)期借款)：完整性認(rèn)定;列報(bào)(或有負(fù)債等)：完整性認(rèn)定。(解析參見教材495頁第二段)

　　(3)差異產(chǎn)生的主要原因有：可能是由于雙方登記入賬的時(shí)間不同，或是由于一方或雙方記賬錯(cuò)誤，也可能是被審計(jì)單位的舞弊。(解析參見教材194頁倒數(shù)第二段)

　　(4)

　　假定不考慮其他因素，E銀行賬戶審定后的金額是1,685,000.00元。

　　Solution:

　　(1)①It is inappropriate to assert directly that the bank will not collude with the auditee to send falsified reply to the Accountant for the confirmation, and then not to consider the material misstatement arising from such fraud. Accountants should be prudent to rely on the Bank Confirmation for the consideration of material misstatement risk arising from fraud.

　�、贗t is inappropriate for Accountant A and B to send Confirmation to Bank in honor of themselves. It should be in honor of Auditee.

　　It is inappropriate to sent Confirmation only to Banks with deposit balances accounts at the end of year. It should be to send the Confirmation to all the banks which have had deposit accounts with the auditee during the year, even including the banks whose accounts have been closed.

　　(2)Bank Account (Cash Item): assertion for existence. Short-term loan (or long-term loan): assertion for completeness. Notes (contingent liabilities): assertion for completeness.

　　(3)Causes for variance: different recording time for two parties, wrong recording by one or both parties, or the fraud by auditee.