审计作业答案-审计目标与审计过程.docVIP

审计作业——审计目标与审计过程 一、选择题 1.下列哪句话最贴切地说明了CPA对财务报表出具报告的理由？可能存在侵占资产行为，CPA很可能发现这些行为公司编制报表与人们使用报表之间可能存在不同利益可能存在账户余额错报，CPA的工作通常能够纠正这些错报内部控制可能存在设计缺陷 独立审计有助于经济信息的传递，因为审计。证实了管理当局财务陈述的准确性增加了财务报表的可信性保证财务信息是公允反映的向财务报表读审计师极有可能分析存货周转率，以便获得管理当局关于（）认定的证据。存在或发生权利和义务估价或分摊表达和披露 审计客户的董事会和审计委员会对已由审计师引起他们注意的不重要的违法（）的怀疑。财务报表披露不充分会计政策估计不合理 C他们不作为所导致的范围限制依赖管理当局的陈述 对于财务报表及其附注披露充分性的主要责任由（）承担。被分派去负责该业务的合伙人对外勤工作负责的审计师编制该报表及其附注的工作人员客户下面是应用于应收账款审计的与余额相关的具体审计目标 （a至 h）和管理认定 （1 至 5）。与余额相关的具体审计目标所参考的明细表是在资产负债表日来源于每一顾客的应收账款明细表。与余额相关的具体审计目标a.没有未入账的应收账款。b. 应收账款未被出售或贴现。c.已经提供了不可能收回的应收账款。d. 已成为不能收回的应收账款已被核销。e.明细表中的所有应收账款都预期在一年内收回。f.限制应收账款性质的所有协议或条件都已知并披露。g.明细表中的所有应收账款都是在正常经营业务过程中产生的，没有应收关联方的款项。h. 年末销售截止适当。管理当局认定1. 存在或发生2. 完整性3. 估价或分摊4. 权利和义务5. 反映和披露要求：对于每一个与余额相关的具体审计目标，指出其相应的管理当局认定与相关的一般审计目标。SPECIFIC BALANCE-RELATED AUDIT OBJECTIVE MANAGEMENT ASSERTION COMMENTS a. There are no unrecorded receivables. 2. Completeness Unrecorded transactions or amounts deal with the completeness objective. b. Receivables have not been sold or discounted. 4. Rights and obligations Receivables not being sold or discounted concerns the rights and obligations objective and assertion. c. Uncollectible accounts have been provided for. 3. Valuation or allocation Providing for uncollectible accounts concerns whether the allowance for uncollectible accounts is adequate. It is part of the realizable value objective and the valuation or allocation assertion. d. Receivables that have become uncollectible have been written off. 3. Valuation or allocation This is part of the realizable value objective and the valuation or allocation assertion. There may also be some argument that this is part of the existence objective and assertion. Accounts that are uncollectible are no longer valid assets. e. All accounts on the list are expected to be collected within one year. 3. Valuation or allocation Accounts that are not expected to be collected within a year should be classified as long-term receivables. It