2010年注冊(cè)會(huì)計(jì)師考試《審計(jì)》模擬試題(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面確認(rèn)函。(1分)

　　(4)對(duì)于上市公司審計(jì)業(yè)務(wù)，沒有嚴(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.

　　【答疑編號(hào)10078962】

　　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。(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)

　　【答疑編號(hào)10078965】

　　3.

　　【正確答案】：①人民法院應(yīng)當(dāng)告知丁公司對(duì)ABC會(huì)計(jì)師事務(wù)所的分支機(jī)構(gòu)D分所和被審驗(yàn)單位甲公司一并提起訴訟，若丁公司拒不起訴甲公司，人民法院應(yīng)當(dāng)通知甲公司作為共同被告參加訴訟;(1分)

　�、谌嗣穹ㄔ嚎梢詫⒊樘映鲑Y且事后未補(bǔ)足相關(guān)資金的出資人列為第三人參加訴訟;(0.5分)

　　③人民法院可以將ABC會(huì)計(jì)師事務(wù)所列為共同被告參加訴訟。(0.5分)

　　(2)

　　①驗(yàn)資業(yè)務(wù)所必須依賴的金融機(jī)構(gòu)等單位提供虛假或不實(shí)的證明文件，會(huì)計(jì)師事務(wù)所在保持必要的職業(yè)謹(jǐn)慎下仍未能發(fā)現(xiàn)虛假或者不實(shí)。(1分)

　　②已經(jīng)遵守驗(yàn)資程序進(jìn)行審驗(yàn)并出具報(bào)告，但被審驗(yàn)單位在注冊(cè)登記之后抽逃資金。(1分)

　　(3)人民法院不會(huì)采納該免責(zé)抗辯事由，因《司法解釋》第九條規(guī)定：會(huì)計(jì)師事務(wù)所在報(bào)告中注明“本報(bào)告僅供工商登記使用”等類似內(nèi)容的，不能作為免責(zé)的事由。(1分)

　　【答疑編號(hào)10078967】