2010年注冊會計(jì)師考試《審計(jì)》模擬試題(3)

事項(xiàng)序號

性質(zhì)
（重大不一致/對事實(shí)的重大錯報(bào)）

應(yīng)對措施

（1）

重大不一致（0.5分）

注冊會計(jì)師應(yīng)提請K公司修改公司財(cái)務(wù)狀況說明書中的數(shù)據(jù)；如果管理層拒絕，注冊會計(jì)師應(yīng)當(dāng)考慮在審計(jì)報(bào)告中增加強(qiáng)調(diào)事項(xiàng)段說明該重大不一致，或采取其他措施，其他措施包括不出具審計(jì)報(bào)告或解除業(yè)務(wù)約定書，必要時，應(yīng)當(dāng)征詢法律意見。（0.5分）參考教材P670第二段。

（2）

重大不一致（0.5分）

注冊會計(jì)師應(yīng)當(dāng)出具保留意見的審計(jì)報(bào)告。（0.5分）參考教材P669倒數(shù)第二段。

（3）

對事實(shí)的重大錯報(bào)（0.5分）

注冊會計(jì)師應(yīng)當(dāng)提請管理層修改對事實(shí)的重大錯報(bào)，如果K公司接受了修改建議并消除了對事實(shí)的重大錯報(bào)，注冊會計(jì)師就不需要再采取進(jìn)一步措施；如果K公司拒絕修改的，向治理層書面說明注冊會計(jì)師的關(guān)注，必要時，征詢法律的意見。（0.5分）參考教材P671倒數(shù)第二段至P672第二段。

（4）

重大不一致（0.5分）

注冊會計(jì)師應(yīng)當(dāng)建議管理層修改財(cái)務(wù)報(bào)表，如果管理層同意修改，注冊會計(jì)師應(yīng)當(dāng)根據(jù)具體情況實(shí)施必要的審計(jì)程序，并針對修改后的財(cái)務(wù)報(bào)表出具新的審計(jì)報(bào)告，并且，注意修改審計(jì)報(bào)告日期；如果管理層拒絕修改，注冊會計(jì)師應(yīng)當(dāng)按照審計(jì)準(zhǔn)則規(guī)定，出具否定意見的審計(jì)報(bào)告。（0.5分）參考教材P672倒數(shù)第一段至P673第二段。

（5）

對事實(shí)的重大錯報(bào)（0.5分）

注冊會計(jì)師應(yīng)建議被審計(jì)單位修改其他信息，如果管理層同意修改，注冊會計(jì)師應(yīng)當(dāng)實(shí)施審計(jì)程序，復(fù)核管理層采取的措施能夠確保所有收到原財(cái)務(wù)報(bào)表、審計(jì)報(bào)告及其他信息的人士了解所作的修改；如果管理層拒絕修改時，注冊會計(jì)師應(yīng)當(dāng)向治理層書面說明注冊會計(jì)師對其他信息的關(guān)注，以及征詢法律意見。（0.5分）參考教材P673倒數(shù)第四段至倒數(shù)第二段。

No.

Nature
（Material inconsistency/Material misstatement of facts）

Solution

（1）

Material inconsistency

The auditor should suggest Company K to amend the data in the financial position statement. If the management refuses to amend, the auditor should consider including an explanatory paragraph in the audit report to emphasize the material inconsistency, or implement other audit procedures including the following: do not issue the audit report or cancel the engagement letter. If necessary, the auditor should consult legal advice.

（2）

Material inconsistency

The auditor should issue audit report with qualified opinion.

（3）

Material misstatement of facts

The auditor should suggest the management to amend the material misstatement of the fact. If the management refuses to amend, the auditor should report to the corporate governance person about the auditor’s concern in written. If necessary, the auditor should consult legal advice.

（4）

Material inconsistency

The auditor should suggest the management to amend the financial statement. If the management agrees to amend, the auditor should implement necessary audit procedures based on the specific situation and issue new audit report over the amended financial statements, and also the auditor should modify the audit report date. If the management refuses to amend, the auditor should issue audit report with negative opinion according to auditing standards.

（5）

Material Misstatement of facts

The auditor should suggest the management to amend the relevant information. If the management agrees to amend, the auditor should implement other audit procedures to guarantee that all previous financial statement, audit report and other information users have known the relevant modification. If the management refuses to amend, the auditor should report to the corporate governance person about the auditor’s concern in written and consult legal advice.