阿伦斯 审计学：一种整合的方法 课后习题答案ch03
Chapter 3
Audit Reports
Review Questions
3-1Auditor's reports are important to users of financial statements because they inform users of the auditor's opinion as to whether or not the statements are fairly stated or whether no conclusion can be made with regard to the fairness of their presentation. Users especially look for any deviation from the wording of the standard unqualified report and the reasons and implications of such deviations. Having standard wording improves communications for the benefit of users of the auditor’s report. When there are departures from the standard wording, users are more likely to recognize and consider situations requiring a modification or qualification to the auditor’s report or opinion.
3-2The unqualified audit report consists of:
1. Report title Auditing standards require that the report be titled and
that the title includes the word independent.
2. Audit report address The report is usually addressed to the
company, its stockholders, or the board of directors.
3. Introductory paragraph The first paragraph of the report does three
things: first, it makes the simple statement that the CPA firm has
done an audit. Second, it lists the financial statements that were
audited, including the balance sheet dates and the accounting
periods for the income statement and statement of cash flows.
Third, it states that the statements are the responsibility of
management and that the auditor's responsibility is to express an
opinion on the statements based on an audit.
4. Scope paragraph. The scope paragraph is a factual statement
about what the auditor did in the audit. The remainder briefly
describes important aspects of an audit.
5. Opinion paragraph. The final paragraph in the standard report
states the auditor's conclusions based on the results of the audit.
6. Name of CPA firm. The name identifies the CPA firm or practitioner
who performed the audit.
7. Audit report date. The appropriate date for the report is the one on
which the auditor has completed the most important auditing
procedures in the field.
The same seven parts are found in a qualified report as in an unqualified report. There are also often one or more additional paragraphs explaining reasons for the qualifications.
3-3The purposes of the scope paragraph in the auditor's report are to inform the financial statement users that the audit was conducted in accordance with generally accepted auditing standards, in general terms what those standards mean, and whether the audit provides a reasonable basis for an opinion.
3-3 (continued)
The information in the scope paragraph includes:
1. The auditor followed generally accepted auditing standards.
2. The audit is designed to obtain reasonable assurance about
whether the statements are free of material misstatement.
3. Discussion of the audit evidence accumulated.
4. Statement that the auditor believes the evidence accumulated was
appropriate for the circumstances to express the opinion presented.
3-4The purpose of the opinion paragraph is to state the auditor's conclusions based upon the results of the audit evidence. The most important information in the opinion paragraph includes:
1. The words "in our opinion" which indicate that the conclusions are
based on professional judgment.
2. A restatement of the financial statements that have been audited
and the dates thereof or a reference to the introductory paragraph.
3. A statement about whether the financial statements were presented
fairly and in accordance with generally accepted accounting
principles.
3-5The auditor's report should be dated February 17, 2006, the date on which the auditor completed the most important auditing procedures in the field.
3-6An unqualified report may be issued under the following five circumstances:
1. All statements—balance sheet, income statement, statement of
retained earnings, and statement of cash flows—are included in the
financial statements.
2. The three general standards have been followed in all respects on
the engagement.
3. Sufficient evidence has been accumulated and the auditor has
conducted the engagement in a manner that enables him or her to
conclude that the three standards of field work have been met.
4. The financial statements are presented in accordance with
generally accepted accounting principles. This also means that
adequate disclosures have been included in the footnotes and
other parts of the financial statements.
5. There are no circumstances requiring the addition of an explanatory
paragraph or modification of the wording of the report.
3-7 The introductory, scope and opinion paragraphs are modified to include reference to management’s report on internal control over financial reporting, and the scope of the auditor’s work and opinion on internal control over financial reporting. The introductory and opinion paragraphs also refer to the framework used to evaluate internal control. Two additional paragraphs are added between the scope and opinion paragraphs that define internal control and describe the inherent limitations of internal control.
3-8When adherence to generally accepted accounting principles would result in misleading financial statements there should be a complete explanation in a separate paragraph. The separate paragraph should fully explain the departure and the reason why generally accepted accounting principles would have resulted in misleading statements. The opinion should be unqualified, but it should refer to the separate paragraph during the portion of the opinion in which generally accepted accounting principles are mentioned.
3-9 An unqualified report with an explanatory paragraph or modified wording is the same as a standard unqualified report except that the auditor believes it is necessary to provide additional information about the audit or the financial statements. For a qualified report, either there is a scope limitation (condition 1) or a failure to follow generally accepted accounting principles (condition 2). Under either condition, the auditor concludes that the overall financial statements are fairly presented.
Two examples of an unqualified report with an explanatory paragraph or modified wording are:
1. The entity changed from one generally accepted accounting
principle to another generally accepted accounting principle.
2. A shared report involving the use of other auditors.
3-10When another CPA has performed part of the audit, the primary auditor issues one of the following types of reports based on the circumstances.
1. No reference is made to the other auditor. This will occur if the
other auditor audited an immaterial portion of the statement, the
other auditor is known or closely supervised, or if the principal
auditor has thoroughly reviewed the other auditor's work.
2. Issue a shared opinion in which reference is made to the other
auditor. This type of report is issued when it is impractical to review
the work of the other auditor or when a portion of the financial
statements audited by the other CPA is material in relation to the
total.
3. The report may be qualified if the principal auditor is not willing to
assume any responsibility for the work of the other auditor. A
disclaimer may be issued if the segment audited by the other CPA
is highly material.
3-11Even though the prior year statements have been restated to enhance comparability, a separate explanatory paragraph is required to explain the change in generally accepted accounting principles in the first year in which the change took place.
3-12Changes that affect the consistency of the financial statements may involve any of the following:
a. Change in accounting principle
b. Change in reporting entity
c. Corrections of errors involving accounting principles.
An example of a change that affects consistency would be a change in the method of computing depreciation from straight line to an accelerated method. A separate explanatory paragraph is required if the amounts are material.
Comparability refers to items such as changes in estimates, presentation, and events rather than changes in accounting principles. For example, a change in the estimated life of a depreciable asset will affect the comparability of the statements. In that case, no explanatory paragraph for lack of consistency is needed, but the information may require disclosure in the statements.
3-13The three conditions requiring a departure from an unqualified opinion are:
1. The scope of the audit has been restricted. One example is when
the client will not permit the auditor to confirm material receivables.
Another example is when the engagement is not agreed upon until
after the client's year-end when it may be impossible to physically
observe inventories.
2. The financial statements have not been prepared in accordance
with generally accepted accounting principles. An example is when
the client insists upon using replacement costs for fixed assets.
3. The auditor is not independent. An example is when the auditor
owns stock in the client's business.
3-14 A qualified opinion states that there has been either a limitation on the scope of the audit or a departure from GAAP in the financial statements, but that the auditor believes that the overall financial statements are fairly presented. This type of opinion may not be used if the auditor believes the exceptions being reported upon are extremely material, in which case a disclaimer or adverse opinion would be used.
An adverse opinion states that the auditor believes the overall financial statements are so materially misstated or misleading that they do not present fairly in accordance with GAAP the financial position, results of operations, or cash flows.
A disclaimer of opinion states that the auditor has been unable to satisfy him or herself as to whether or not the overall financial statements are fairly presented because of a significant limitation of the scope of the audit, or a nonindependent relationship under the Code of Professional Conduct between the auditor and the client.
3-14 Continued
Examples of situations that are appropriate for each type of opinion are as follows:
3-15The common definition of materiality as it applies to accounting and, therefore, to audit reporting is:
A misstatement in the financial statements can be considered
material if knowledge of the misstatement would affect a decision of
a reasonable user of the statements.
Conditions that affect the auditor's determination of materiality include: Potential users of the financial statements
Dollar amounts of the following items: net income before taxes, total assets, current assets, current liabilities, and owners' equity Nature of the potential misstatements—certain misstatements, such as fraud, are likely to be more important to users of the financial
statements than other misstatements.
3-16Materiality for lack of independence in audit reporting is easiest to define. If the auditor lacks independence as defined by the Code of Professional Conduct, it is always considered highly material and therefore a disclaimer of opinion is always necessary. That is, either the CPA is independent or not independent. For failure to follow GAAP, there are three levels of materiality: immaterial, material, and highly material.
3-17The auditor's opinion may be qualified by scope limitations caused by client restrictions or by limitations resulting from conditions beyond the client's control. The former occurs when the client will not, for example, permit the auditor to confirm material receivables or physically observe inventories. The latter may occur when the engagement is not agreed upon until after the client's year-end when it may not be possible to physically observe inventories or confirm receivables.
3-17 Continued
A disclaimer of opinion is issued if the scope limitation is so material that the auditor cannot determine if the overall financial statements are fairly presented. If the scope limitation is caused by the client's restriction the auditor should be aware that the reason for the restriction might be to deceive the auditor. For this reason, a disclaimer is more likely for client restrictions than for conditions beyond anyone's control.
When there is a scope restriction that results in the failure to verify material, but not pervasive accounts, a qualified opinion may be issued. This is more likely when the scope limitation is for conditions beyond the client's control than for restrictions by the client.
3-18 A report with a scope and an opinion qualification is issued when the auditor can neither perform procedures that he or she considers necessary nor satisfy him or herself by using alternative procedures, due to the existence of conditions beyond the client's or the auditor's control, but the amount involved in the financial statements is not highly material. An important part of a scope and opinion qualification is that it results from not accumulating sufficient audit evidence, either because of the client's request or because of circumstances beyond anyone's control.
A report qualified as to opinion only results when the auditor has accumulated sufficient competent evidence but has concluded that the financial statements are not correctly stated. The only circumstance in which an opinion only qualification is appropriate is for material, but not highly material, departures from GAAP.
3-19The three alternative opinions that may be appropriate when the client's financial statements are not in accordance with GAAP are an unqualified opinion, qualified as to opinion only and adverse opinion. Determining which is appropriate depends entirely upon materiality. An unqualified opinion is appropriate if the GAAP departure is immaterial (standard unqualified) or if the auditor agrees with the client's departure from GAAP (unqualified with explanatory paragraph). A qualified opinion is appropriate when the deviation from GAAP is material but not highly material; the adverse opinion is appropriate when the deviation is highly material.
3-20The AICPA has such strict requirements on audit opinions when the auditor is not independent because it is important that stockholders and other third parties be absolutely assured that the auditor is unbiased throughout the entire engagement. If users develop the attitude that auditors are not independent of management, the value of the audit function will be greatly reduced, if not eliminated.
3-21When the auditor discovers more than one condition that requires a departure from or a modification of a standard unqualified report, the report should be modified for each condition. An exception is when one condition neutralizes the other condition. An example would be when the auditor is not independent and there is also a scope limitation. In this situation the lack of independence overshadows the scope limitation. Accordingly, the scope limitation should not be mentioned.
3-22 Under current auditing standards, auditors are not required to read information contained in electronic sites, such as the company’s Web site, that also contain the company’s audited financial statements and the auditor’s report. Auditing standards do not consider electronic sites to be ―documents.‖ This i s different from the auditor’s responsibility for published (hard copy) documents that contain information in addition to audited financial statements and the auditor’s report. In this latter example, the auditor is responsible for reading other informatio n that is published with audited financial statements and the auditor’s report to determine whether it is materially inconsistent with information in the audited financial statements.
Multiple Choice Questions From CPA Examinations
3-23 a. (2) b. (3) c. (3) d. (3)
3-24 a. (2) b. (3) c. (1)
Discussion Questions and Problems
3-25 a. The opinion paragraph is not intended to be a certification or a guarantee of the accuracy and correctness of the financial
statements, but rather is intended to be an expression of
professional judgment based upon a reasonable audit of the
statements and underlying records.
b. "Our audit was performed to detect material misstatements in the
financial statements" is flawed because the purpose of the audit is
to determine whether financial statements are fairly stated, not to
specifically search for material errors and fraud. It also fails to
recognize the standards used by the auditor to conduct the
engagement.
"We conducted our audit in accordance with auditing standards generally accepted in the United States of America"
identifies the auditor's responsibilities for conduct of the audit,
accumulation of evidence and reporting requirements. It is a much
broader statement than the alternative clause. It also implies that if
the auditor has conducted the audit in accordance with generally
accepted auditing standards but does not uncover certain material
errors or fraud, the auditor is unlikely to have responsibility for
failing to do so.
c. "Correctly stated" implies absolute accuracy, whereas the
alternative report states that no material misstatements exist.
d. The reference to generally accepted accounting principles specifies
rules that were followed in accounting for the transactions to date;
whereas "the true economic conditions" does not identify the
specific accounting procedures applied to produce the financial
statements.
e. The name of the CPA firm rather than that of the individual
practitioner should appear on the accountant's report because it is
the entire firm that accepts responsibility for the report issued.
3-26 a. Items that need not be included in the auditor's report are:
1. That Excelsior is presenting comparative financial statements.
(Both years' statements will be referred to in the audit report.)
2. Specific description of the change in method of accounting for long-
term construction contracts need not be included in the report since
it is discussed in the footnotes. The auditor's report must state that
there is a change in accounting principles and refer to the footnote.
3. The fact that normal receivable confirmation procedures were not
used should not be disclosed since the auditor was able to satisfy
him or herself through alternate audit procedures.
4. The lawsuit need not be discussed in the report since it has been
included in a footnote. [Note: prior to the issuance of SAS 79, the
auditor would have been required to add an explanatory paragraph
to the audit report that referred to the footnote.]
b. The following deficiencies are in Roscoe's report:
1. The audit report is neither addressed nor dated and it does not
contain a title. The audit report date should be the last day of field
work.
2. The balance sheet is as of a specific date, whereas the income
statement and the statement of retained earnings are for a period of
time. The scope paragraph should identify the period of time
(usually one year).
3. There are comparative statements, but the audit report identifies
and deals with only the current year's financial statements. An
opinion must also be included for the prior period financial
statements.
4. There is no separate introductory paragraph that states the
financial statements audited, dates, and the responsibilities of
management and the auditor.
5. There is no separate scope paragraph that describes what an audit
is. Two required sentences are completely omitted: "An audit
includes examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements. An audit also
includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall
financial statement presentation."
6. The audit was made in accordance with auditing standards
generally accepted in the United States of America rather than
generally accepted accounting standards.
7. The word material is excluded from the scope paragraph (free of
material misstatement).
8. An additional paragraph should be included which describes the
dividend restrictions and the refusal of the client to present a
statement of cash flows.
9. The opinion paragraph states that accounting principles were
consistent with those used in the prior year. The opinion paragraph
should make no reference to consistency.
3-26 Continued
10. The opinion paragraph excludes the required phrase, "in all
material respects."
11. The opinion paragraph includes the words "generally accepted
auditing standards" rather than the phrase " accounting principles
generally accepted in the United States of America."
12. A separate paragraph should be included stating that generally
accepted accounting principles were not consistently applied.
13. The opinion should be qualified rather than being unqualified.
Qualifications are caused by the:
(a) failure to present a statement of cash flows.
(b) failure to disclose the dividend restrictions.
3-27
3-28
3-29
3-30
3-31The following opinion should be issued:
Because there were significant deficiencies in internal control
that resulted in the lack of detailed records and other
supporting data being available for our audit, the scope of our
work was not sufficient to enable us to express, and we do not
express, an opinion on these financial statements.
The opinion paragraph should immediately follow the paragraph that discusses the scope restriction.
3-32 a. Failure to follow GAAP
b. The answer depends on the level of materiality: material - qualified,
except for; highly material - adverse.
It cannot be immaterial because in such a circumstance
there would be no explanatory paragraph.
c. Assuming the opinion is qualified, it is as follows:
In our opinion, except for the effects of charging
goodwill and certain other intangible assets acquired in
two separate acquisitions directly to shareholders'
equity, as discussed in the preceding paragraph, the
financial statements referred to above present fairly, in
all material respects, the financial position of California
First Bank and subsidiaries as of December 31, 2005
and 2004, and the results of its operations and its cash
flows for the years then ended in conformity with
generally accepted accounting principles.
CPA Firm Name
Los Angeles, California
Date (end of field work)
3-33Deficiencies in the staff accountant's tentative report include the following:
1. Report title must include the word independent.
2. The report should generally be addressed to the board of directors
or stockholders, not to the audit committee.
3. The introductory paragraph should state, "we have audited," not
"we have examined."
4. When the principal auditor decides to make reference to the audit
of another auditor, the report should indicate clearly in the
introductory paragraph the division of responsibility regarding the
portions of the financial statements audited by each. Also, the
opinion paragraph should state that the opinion is based in part on
the reports of other auditors. Neither of these was done.
5. When the principal auditor decides to make reference to the audit
of the other auditor, the report should disclose the dollar amounts
or percentages of the portion of the financial statements audited by
the other auditor. This was not done.
6. The second paragraph is an inappropriately worded scope
paragraph. It should be stated as follows:
We conducted our audits in accordance with auditing
standards generally accepted in the United States of
America. Those standards require that we plan and
perform the audit to obtain reasonable assurance
about whether the financial statements are free of
material misstatement. An audit includes examining,
on a test basis, evidence supporting the amounts
and disclosures in the financial statements. An audit
also includes assessing the accounting principles
used and significant estimates made by management,
as well as evaluating the overall financial statement
presentation. We believe that our audits and the
report of other auditors provide a reasonable basis for
our opinion.
7. Although the introductory paragraph referred to an audit of the
financial statements for the years ended December 31, 2005 and
2004, an opinion was expressed only on the 2005 financial
statements.
8. The statement of cash flows was not identified in the opinion
paragraph, and financial statements were not referred to in the
opinion paragraph as "consolidated."
9. The explanatory sentence for consistency should follow the opinion
paragraph, not precede it. Also, the second sentence in the third
paragraph should be omitted.
10. There is no inclusion of the phrase, "in all material respects" in the
opinion paragraph.
3-34 a. The seven parts of an unqualified report are: (1) report title, (2) audit report address (3) introductory paragraph, (4) scope
paragraph, (5) opinion paragraph, (6) name of the CPA firm, and (7)
audit report date.
b. While SAS No. 58 does specify that the standard, unqualified
auditor’s report contains the specified report elements, it does not
require that the report be presented in a three-paragraph format.
Audit reports that cover the financial statements only issued by
PricewaterhouseCoopers LLP are generally presented in single
paragraph format that contains all required elements as described
below.
(1) Title. This example report does not contain the required title.
However, the actual report posted on the IBM Web site does
contain the title ―Report of Independent Accountants.‖
(2) Audit Report Address.This report is appropriately
addressed to the stockholders and board of directors of IBM
Corporation.
(3) Introductory Paragraph.While this report is a single
paragraph report, the required elements normally in the
introductory paragraph are included. First, the report does
indicate that the financial statements were audited –―We
conducted our audits…‖. Second, the report identifies the
financial statements that were audited. Third the report
specifies both management’s and the auditor’s
responsibilities.
(4) Scope Paragraph.Again, the required elements are
included. First, the report indicates that the auditors
conducted the audit using U.S. generally accepted auditing
standards. (Note: audit reports for public companies now
refer to PCAOB auditing standards). Second, the concepts
of reasonable assurance and material misstatements are
presented. Third, the report also indicates that evidence was
obtained on a test basis and that the auditors believe that
evidence provides a reasonable basis for their opinion.
Fourth, the report indicates that the auditor has assessed the
appropriateness of accounting principles, estimates, and
financial statement disclosures and presentations given.
(5) Opinion Paragraph. Again, the required elements are
included. First, the report indicates that the auditor’s opinion
is based on evidence obtained in the audit. The conclusion is
stated in the form of an opinion –―in our opinion.‖ Second,
the report indicates that the U.S. generally accepted
accounting principles were used as the criteria to assess the
fair presentation of the financial statements. Third, the
concept of present fairly is included.
(6) Name of CPA Firm. The name and office location of the
CPA firm is indicated. The report posted on the IBM Web
site contains the actual signature of the firm above the typed
firm name.
(7) Audit Report Date. The end of fieldwork date of January 17,
2003 is included after the firm name and office location.
c. The asterisk at the bottom of the report indicates that audited
financial information is marked as ―audited‖ for purposes of online
presentation. This is important because the reader of online
information needs to be able to distinguish audited information from
other information included on the Web site. The auditor has no
responsibility to read information contained in electronic sites that
also contain the company’s audited financial statements.
Internet Problem Solution: Research Annual Reports
3-1 The U.S. Securities and Exchange Commission (SEC) makes available in electronic form via the Internet most of the forms and reports it receives from publicly traded companies through EDGAR. This problem explores information available on the SEC’s Web site.
1. The EDGAR Web site describes many SEC-required forms. Find
and describe the following SEC forms:
3-1 (continued)
Answer:
Form 8-K - This is the form that must be filed whenever a registrant encounters a significant event (e.g., a change in
control of ownership, disposition or acquisition of a
significant amount of assets, filing for bankruptcy, change in
independent auditors).
Form 10-K - This is the annual report that most reporting companies file with the Commission. It provides a
comprehensive overview of the registrant's business. The
report must be filed within 90 days after the end of the
company's fiscal year. This form is required by the Securities
Exchange Act of 1934.
Form 10-KSB - This is the annual report filed by reporting "small business issuers." It provides a comprehensive
overview of the company's business, although its
requirements call for slightly less detailed information than
required by Form 10-K. The report must be filed within 90
days after the end of the company's fiscal year.
2. Search EDGAR for the 10-K filings of the three companies listed
below. Within the 10-K filings locate the independent auditor's
report and identify what type of opinion it is (e.g., unqualified,
qualified, disclaimer, adverse) and what type of explanatory
paragraph, if any, the opinion contains (e.g., consistency, going
concern, emphasis). (Hint: You may be able to search the
company’s 10-K by using the Internet browser's "Find" command
typically located in the "Edit" menu.)
Answer:
General Motors Corporation (10-K filed 3-13-2003) -
Unqualified audit report with an explanatory paragraph due
to a change in accounting principle
We have audited the Consolidated Balance Sheets of General
Motors Corporation and subsidiaries as of December 31, 2002 and
2001, and the related Consolidated Statements of Income, Cash
Flows, and Stockholders' Equity for each of the three years in the
period ended December 31, 2002. Our audits also included the
Supplemental Information to the Consolidated Balance Sheets and
Consolidated Statements of Income and Cash Flows and financial
statement schedule listed at Item 15 (collectively, the financial
statement schedules). These financial statements and the financial
statement schedules are the responsibility of the Corporation's
management. Our responsibility is to express an opinion on these
financial statements and financial statement schedules based on
our audits.
We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, such consolidated financial statements present fairly, in all material respects, the financial position of General Motors Corporation and subsidiaries at December 31, 2002 and 2001, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2002, in conformity with accounting principles generally accepted in the United States of America. Also, in our opinion, such financial statement schedules, when considered in relation to the basic consolidated financial statements taken as a whole, present fairly, in all material respects, the information set forth therein.
As discussed in Note 1 to the financial statements, effective January 1, 2002, General Motors Corporation changed its method of accounting for goodwill and other intangible assets to conform to Statement of Financial Accounting Standards No. 142, "Goodwill and Other Intangible Assets."
DELOITTE & TOUCHE LLP
Detroit, Michigan
January 16, 2003
(March 12, 2003, as to Note 26)
Ford Motor Company (10-K filed 3-14-2003) - Unqualified audit report with an explanatory paragraph due to a change in
accounting principle
In our opinion, the accompanying consolidated balance sheet and the related consolidated statements of income, stockholders' equity and cash flows present fairly, in all material respects, the financial position of Ford Motor Company and its subsidiaries at December 31, 2002 and 2001, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2002 in conformity with accounting principles generally accepted in the United States of America. In addition, in our opinion, the accompanying sector balance sheet and the
related sector statements of income and cash flows, presented for purposes of additional analysis, present fairly, in all material respects, the information set forth therein when read in conjunction with the related consolidated financial statements. The consolidated and sector financial statements (collectively, the "financial statements") are the responsibility of the Company's management; our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these financial statements in accordance with auditing standards generally accepted in the United States of America, which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
As discussed in Note 7 to the consolidated financial statements, on January 1, 2002, the Company adopted Statement of Financial Accounting Standards No. 142, "Goodwill and Other Intangible Assets", which changed the method of accounting for goodwill and other intangible assets. In addition, as discussed in Note 3 to the consolidated financial statements, on January 1, 2002, the Company adopted Statement of Financial Accounting Standards No. 144, "Accounting for the Impairment or Disposal of Long-Lived Assets", which changed the method of accounting for discontinued operations. Also, as discussed in Note 17 to the consolidated financial statements, on January 1, 2001, the Company adopted Statement of Financial Accounting Standards No. 133, "Accounting for Derivative Instruments and Hedging Activities".
PricewaterhouseCoopers LLP
Detroit, Michigan
January 17, 2003
The Home Depot (10-K filed 4-21-2003) - Unqualified audit report
We have audited the accompanying consolidated balance sheets of The Home Depot, Inc. and subsidiaries as of February 2, 2003 and February 3, 2002 and the related consolidated statements of earnings, stockholders' equity and comprehensive income, and cash flows for each of the years in the three-year period ended February 2, 2003. These consolidated financial statements are the responsibility of the Company's management. Our responsibility is
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审计学课后题答案
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《审计与鉴证业务》作业参考答案 第一章 (3) 第三章练习题参考答案 (3) 第四章注册会计师法律责任习题答案 (4) 第五章 (5) 第六章作业参考答案 (7) 第七章 (7) 第九章审计抽样和其他选取测试项目的方法的习题答案 (9) 第十章 (10) 第十一章练习题参考答案 (11) 第十二章 (12) 第十三章筹资与投资循环审计的习题答案 (16) 第十四章《货币资金审计》作业参考答案 (18) 十六章习题答案 (22) 第十八章 (23) 第十九章 (25) 第一章 1、C 2、C 3、A 4、D 5、D 6、B 7、B 8、C 9、D 10、A、B（出题时有误） 第三章练习题参考答案 1．（1）违反中国注册会计师职业道德规范的要求。暗示与同行进行比较有贬低同行、抬高自己之窟。 （2）违反中国注册会计师职业道德规范的要求。会计师事务所的高级管理人员或员工不得担任鉴证客户的独立董事。 （3）不违反中国注册会计师职业道德规范的要求。会计师事务所应当要求律师就遵守中国注册会计师职业道德规范提供书面承诺。 （4）不违反中国注册会计师职业道德规范的要求。提供纳税鉴证意见属于审计服务的延伸，不周于担任不相容的业务。 （5）违反中国注册会计师职业道德规范的要求。注册会计师应当提请V公司管理当局告知前任注册会计师，并要求安排三方会谈，以采取措施进行妥善处理。 （6）违反中国注册会计师职业道德规范的要求。中国注册会计师职业道德规范规定会计师事务所不得对其能力进行广告宣传，因此，在允许做广告的国家做广告也属于违反中国注
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【解析】业务质量操纵中会计师事务所制定的人力资源政策和程序应当考虑：招聘；业绩评价；人员素养；专业胜任能力；职业进展；晋升；薪酬；人员需求预测。 3.下列各项中，为猎取适当审计证据所实施的审计程序与审计目标最相关的是（）。 A.从被审计单位销售发票中选取样本，追查至对应的发货单，以确定销售的完整性 B.实地观看被审计单位固定资产，以确定固定资产的所有权 C.对已盘点的被审计单位存货进行检查，将检查结果与盘点记录相核对，以确定存货的计价正确性 D.复核被审计单位编制的银行存款余额调节表，以确定银行存款余额的正确性 【答案】D 【解析】选项A一般与销售的发生、完整性均无关；选项B实地观看要紧是与存在相关；选项C要紧是与存在和完整性相关。本题考核的是审计程序与审计目标之间的关系。 4．以下对审计证据的表述不正确的有（）。 A．财务报表依据的会计记录一般包括对初始分录的记录和支持性记录
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A、实物资产的所有权 B、实物资产是否存在 C、实物资产计价的准确性 D、有关会计记录是否正确 18、检查被审单位销售截止时，最可能发现的问题是（D） A、应收账款在会计报表上的列示不正确 B、销售退回的产品未入库 C、超额的销售折扣 D、当年未入账的销售业务 19、在对N公司2004年度会计报表进行审计时，A注册会计师负责货币资金项目的审计。在审计过程中，A注册会计题遇到以下问题，请代为做出正确的专业判断。 1）．N公司某银行账户的银行对账单余额为585000元，在审查N公司编制的该账户银行存款余额调节表时，A注册会计师注意到以下事项：N公司已收、银行尚未入账的某公司销货款100000元；N公司已付、银行尚未入账的预付某公司材料款50000元；银行已收、N公司尚未入账的某公司退回的押金35000元；银行已代扣、N公司尚未入账的水电费25000元。假定不考虑审计重要性水平，A 2 A. B. C. D. 3 A. B. C. D. 二、 1 A 2 A、 B、 C、 D、 3 A、 C 4、下列哪些固定资产应计提折旧（ABD） A、未使用 B、不需用 C、融资租出 D、经营租出 5、下列哪些固定资产事项，应通过“固定资产清理”科目核算（CD） A、计提减值准备 B、盘亏 C、投资转出 D、抵债 6、根据独立审计准则，独立审计的总目标是对会计报表的（AB）发表意见 A、合法性 B、公允性 C、客观性 D、正确性 7、某公司2002年度主营业务收入多计了10000元，该事项与下列（AC）有关 A、真实性 B、完整性 C、估价 D、所有权 8、审计范围受到严重限制时，签发的审计报告意见类型可能是（BC） A、无保留意见 B、保留意见 C、无法表示意见 D、否定意见 9、为验证被审单位外购固定资产的所有权，应获取的书面证据有（AD）
审计学试题卷和答案解析
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2020年整理审计学模拟试题及答案.doc
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大学考试试卷《审计学》及答案 2011年8月份《审计学》课程考试 模拟试卷 考试形式：闭卷试卷类型：（A） ☆注意事项： 1、本考卷满分共：100分；考试时间：90分钟。 2、所有试题必须答到试卷答题纸上，答到试卷上无效。 3、考试结束后，考生须将试卷和试卷答题纸一并交回。 学习中心______________ 姓名____________ 学号____________ 一、单项选择题（本大题共10小题，每小题2分，共20分） 1、审计产生的客观基础是（）。 A．剩余产品的出现，产生了记录的需要，也就对应产生对其监督的需求 B．社会分工的产生，使得一部分人专门从事独立的查账活动 C．受托经济责任关系的出现，需要对这一责任关系进行确认或解除 D．英国南海公司破产，使人们认识到需要独立的经济监督以保护相关利益者的利益 2、会计师事务所不得从事的业务是（）。 A．会计报表审计 B．以净资产增资的审验 C．会计报表审阅 D．税收征管 3、注册会计师在执行审计业务或其他鉴证业务时，应当保持（）。 A．经济上的独立 B．形式上的独立 C．实质上的独立 D．实质上和形式上的独立4、在财务报表审计中，管理层对财务报表责任的陈述不恰当的是（）。 A．保证财务报表不存在重大错报 B．选择适用的会计准则和相关的会计制度 C．选择和运用恰当的会计政策 D．根据企业的具体情况，做出合理的会计估计 5、注册会计师需要获取的审计证据的数量受错报风险的影响。下列表述正确的是（）。 A.评估的错报风险越高，则可接受的检查风险越低，需要的审计证据可能越多 B.评估的错报风险越高，则可接受的检查风险越高，需要的审计证据可能越少 C.评估的错报风险越低，则可接受的检查风险越低，需要的审计证据可能越少 D.评估的错报风险越低，则可接受的检查风险越高，需要的审计证据可能越多 6、重要性水平与审计风险（）。 A．呈正向关系 B．呈反向关系 C．不存在关系 D．无法判断 7、注册会计师在实施监盘程序时，发现被审计单位购进商品一批，却没有在账面上反映。注册会计师认为被审计单位的（）认定存在问题。 A．发生 B．完整性 C．计价和分摊 D．分类和可理解性
审计学原理习题一(附答案)
审计学原理习题一(附答案)
编号：班级：学号：姓名：得分： 一、填空题（40*1） 1.我国政府审计起源于西周的宰夫一职，我国审计正式命名是在宋朝。 2.周朝出现了上计制度，由皇帝亲自参加听取和审核各级地方官吏的财政会计报告；秦汉时期设置御史大夫一职，专司监察全国的民政、财政及财物审计事项。 3.隋朝开创新制，设置比部，隶属于都官或刑部，掌管国家财计监督。 4.元代由户部兼管财务报告的审核，独立的审计机构宣告消亡。 5.详细审计只是根据查错揭弊的目的而对账簿进行逐笔审查，也称为英国式审计。 6.资产负债表审计以证明企业偿债能力为主要目的，也称为美国式审计/信用审计。 7.审计机关隶属于立法部门，直接对议会负责并报告工作，这一审计体制称为立法型审计。 8.地方审计机关接受上级审计机关和本级政府的双重领导。 9.审计产生于财产所有权和经营管理权相分离而产生的受托经济责任关系。 10.审计是指为了查明有关经济活动和经济现象的认定与既定标准之间的一致程度，而客观地收集和评估审计证据，并将结果传递给有利害关系的使用者的系统过程。 11.审计的本质就是一种受托经济责任的检查手段或过程。 12.受托责任是依据法律授权、制度规定、规则约束等形成的由代理人承担的一种提供记录和就职责履行情况给予说明的义务。 13.审计对象或审计监督的内容，一般是指被审计单位的经济活动和经济资料。 14. 审计主体是按照法律授权或接受委托实施审计的机构和人员，审计主体执行审计作用的对象称为审计客体/审计对象。 15.我国国家审计的总体目标是财政财务收支的真实性、合法性和效益性。 16.国家审计，也称为政府审计，是指由政府审计机关执行的审计。 17.我国已经形成了国家审计、民间审计和内部审计三位一体的审计监督体系。 18. 审计规范是指审计活动中应当遵守的行为准则和工作标准。 19.审计的基本特性包括独立性、权威性、公正性和经济监督价值。 20.影响形式独立性的因素包括业务关系、经济利益、潜在诉讼、亲属关系、和非审计服务。 二、简答题（3*6） 1.审计与其他监督活动的区别？ 一、审计对象或审计监督的内容，一般是指被审计单位的经济活动和经济资料。因此，审计监督是一种经济监督，并不同于行政监督或司法监督。（2分） 二、审计监督是专设的部门所实行的监督，审计部门无任何经济管理职能，不参与被审计人及审计委托人任何管理活动，具有超脱性；审计监督内容取决于授权人或委托人的需要，具有广泛性；审计监督代表国家实施监督，被审计单位不得阻挠；审计监督不仅可以对所有的经济活动进行监督，而且还可以对其他经济监督部门以及它们监督过的内容进行再监督。（4分）
《审计学原理》试题库及答案
《审计学原理》模拟卷（A） 一、多项选择（本大题共10小题，每小题2分，共20分。在每小题的五个备选答案中，选出二至五个正确的答案，并将正确答案的序号分别填在题干的括号内，多选、少选、错选均不得分。） 21、按照审计证据的证明力分类包括有（）。 A.口头证据 B.辅助证据 C.书面证据 D.基本证据 E.环境证据 22、会计账簿审查的重点是（）。 A.总账 B.明细账 C.日记账 D.辅助账簿 E.对账单 23、内部控制制度的描述基本上经过哪几个步骤？（） A.了解内部控制制度 B.描述内部控制制度 C.评价内部控制制度 D.对描述的结果进行复核 E.对内部控制制度进行符合性测试 24、下列选项中，关于审计计划的表述正确的是（）。 A.是在具体实施审计流程时编制的工作计划 B.是审计人员在审计实施阶段的工作指南 C.审计计划包括总体审计计划和具体审计计划 D.审计计划编制的目的是为了达到预期的审计目的 E.审计计划是由主任会计师进行编制的 25、有权对审计工作底稿进行复核的人是（）。 A.项目负责人 B.初级审计人员 C.部门负责人 D.审计机构负责人 E.审计委托人 26、可以用于肯定式函证的账户有（）。 A.应收账款金额较大，拖欠时间较长 B.存在贷方余额 C.年终时大量赊销 D.发生财务危机的客户 E.所有客户 27、在下列（）情况下，应实施应付账款的函证。 A.控制风险高 B.财务状况不佳 C.存在大量小金额欠账 D.应付账款金额较大 E.所有应付账款 28、审计人员对产品销售成本的审查，应涉及（）的审查。 A.直接材料成本 B.直接人工成本 C.制造费用 D.管理费用 E.财务费用 29、下列行为中属于在处理国家财产方面违反财经法纪的有（）。 A.擅自转让国有企业财产 B.为小团体或个人谋取私利 C.擅自转让集体企业财产 D.滥发奖金、津贴、补贴 E.没有按税法要求进行固定资产折旧的提取 30、审计人员通过对（）的审查，来达到业务经营审计的目的。 A.资金筹集过程 B.材料采购过程 C.产品产生过程 D.产品销售过程 E.投资过程二、单项选择题（本大题共20小题，每小题1分，共20分。在每小题的四个备选答案中，选出一个正确答案，并将正确答案的序号填在题干的括号内）。 1、核对借方余额合计和贷方余额合计是否相符是会计记录核对的哪种（）。 A.账表核对 B.账账核对 C.账实核对 D.账证核对 2、一般来讲，建立和设计内部控制制度的是（）。 A.审计人员 B.审计机关的项目负责人 C.企业管理人员 D.被委托的第三人 3、审计全过程的中心环节是（）。 A.准备阶段 B.实施阶段 C.终结阶段 D.审批阶段 4、被审计单位对审计结论表示不满时应向上级审计机关提出（）。 A.复审 B.起诉 C.复核 D.复议 5、对于注销的应收账款，会计部门应在（）中予以登记，同时进行追踪控制，以防随后收回时被内部人员贪污。 A.备查账簿 B.销售发票 C.明细账 D.销售合同 6、如果应付账款所属明细科目出现借方余额，审计人员应提请在资产负债表的（）项目列示。 A.应收账款 B.预收账款 C.应付账款 D.预付账款 7、被审计单位“产品销售费用明细账”中记有以下费用项目，应予以确认的是（）。 A.生产车间领用的产品包装费 B.常设销售机构经费 C.厂部销售部门管理人员工资 D.为购买单位垫付的运费 8、财经法纪审计的结论与决定具有（）。 A.代表性 B.广泛性 C.指导性 D.强制性 9、（）是开展经济效益审计的基础和必要条件。 A.财政审计 B.内部审计 C.财务审计 D.财经法纪审计 10、内部审计结论的执行与否，主要取决于（）。 A.被审计单位领导的意志 B.上级主管部门领导的意志 C.审计结论的正确与否 D.被审计单位当时的具体情况 11、宪法规定，国务院设立审计署，在（）的领导下主管全国的审计工作。 A.国家主席 B.国务院总理 C.人大常委会 D.财政部 12、企业下列行为违背企业会计处理方法一贯性原则，审计人员根据其重要性，考虑在审计报告中反映的有（）。 A.上期提取甲存货跌价准备5,000，鉴于其可变现净值降低，本期再提8,000元 B.根据国家统一会计要求，从本期开始对固定资产提取减值准备 C.本期经营状况不佳，将固定资产折旧法由年数总和法改成平均年限法
审计学习题及答案分析-共12页
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A、销货业务的入账时间是否正确 B、是否存在过多的销售折扣 C、年底应收账款余额的真实性 D、未经核准销货退回 8、对大额逾期应收账款如无法获取询证回函，注册会计师应（） A、审查所审期间应收账款的收回情况 B、审查与销货有关的销售订单、发票、发运凭证等文件 C、了解大额应收账款的信用情况 D、提请被审计单位提高坏账准备提取比例 9、某企业应付账款明细账年末余额和本年度进货金额如下所列，注册会计师对应付账款进行审计时，如只选择一家公司进行函证，应选择的公司是（）A、 50 650，58 265 B、 2 658，4 925 C、 0，300 369 D、 1 470，2 230 10、下列情况中，注册会计师可以初步判断被审计单位固定资产折旧计提不足的是（） A、累计折旧与固定资产原值比率较大 B、提取折旧的固定资产账面价值很大 C、固定资产的投保价值大大超过账面价值 D、经常发生大额的固定资产清理损失 11、注册会计师为了证实固定资产的完整性，最有效的程序是（） A、以固定资产明细账为起点，进行实地追查 B、以实地为起点，追查至固定资产明细账 C、先从实地追查至固定资产明细账，再从明细账追查至实地 D、先从固定资产明细账追查至实地，再从实地追查至固定资产明细账 12、下列各项中，不属于存货监盘计划内容的是（） A、存货监盘的目标、范围及时间安排 B、存货监盘的要点及关注事项 C、抽查存货的范围 D、参加存货盘点人员的分工 13、应付职工薪酬的审计目标不应包括（） A、确定应付职工薪酬的期末余额是否正确 B、确定应付职工薪酬的列报是否恰当 C、确定应付职工薪酬是否实际发放
审计学试卷及答案
《审计学》试卷和答案 目录 《审计学》（A）卷 (1) 《审计学》（B）卷 (10) 《审计学》（A）卷 1. 在财务报表审计中，审计人员应对＿＿进行评价，以确定实质性程序的性质、时间和范围。 A．内部会计控制B．内部管理控制 C．会计记录控制D．内部审计控制 2. 银行询证函的回函应直接寄给＿＿。 A．审计委托人B．会计师事务所 C．被审计单位D．以上三者均可 3. 小规模企业的内部控制通常都较为薄弱，审计人员应该＿＿。 A．增加控制测试，增加实质性程序 B．减少控制测试，减少实质性程序 C．增加控制测试，减少实质性程序 D．减少控制测试，增加实质性程序 4. 在被审计单位对存货实地盘点时，注册会计师应当＿＿。 A．指挥盘点工作的进行 B．作为盘点小组成员进行盘点 C．根据观察情况进行适当抽点 D．收集盘点单、编制盘点表 5. 当应收帐款金额较大、拖欠时间较长时，注册会计师应当向债务人＿＿。 A．发出肯定式函证B．发出否定式函证
C．发出肯定式函证或否定式函证D．催收账款 6. 如果随机选样选出的样本号码为15、25、35、45、55、…，那么该选样方法极有可能是＿＿。 A．编号选样法B．随机数表法 C．系统随机选样法D．分层随机选样法 7. 为了克服制度基础审计的局限性，西方国家审计界正在形成的一种新的审计是＿＿。 A．业务基础审计B．风险基础审计 C．帐目基础审计D．判断抽样审计 8. 为保证审计质量，审计人员所采用的审计程序必须符合＿＿的要求。 A．审计准则B．审计法 C．会计准则D．注册会计师法 9. 注册会计师在实施审计程序时，应当获取充分、＿＿的审计证据，以支持审计意见。 A．具体B．经济C．独立D．适当 10. 甲会计师事务所于2002年2月15日对A公司2001年度会计报表出具了审计报告，该审计报告副本作为审计档案应当＿＿。 A．至少保存至2003年2月15日 B．至少保存至2007年2月15日 C．至少保存至2012年2月15日 D．长期保存 11. 验证销货业务______目标时，起点应是发货凭证，即从发货凭证中选取样本，追查至销售发票存根和主营业务收入明细帐。 A．存在或发生B．完整性C．估价D．分类 12. 下列各项中不属于存货实质性程序内容的是＿＿。 A．对存货的监盘B．对存货的收发程序进行了解 C．存货计价的测试D．观察存货的积压情况并估价 13. 对一般目的的审计，审计人员一般是对会计报表的＿＿两方面的发表审计意见。 A．公允性、合法性B．真实性、恰当性 C．公允性、一贯性D．正确性、合法性 14. 注册会计师提供的会计咨询和会计服务业务的范围，不包括＿＿。 A．管理咨询、投资咨询B．代理记账、税务代理 C．资产评估D．验资 15. 为规范对整个审计实务的控制而制定的，每个会计师事务所都应遵守的管理标准，
《审计学》_宋常_人大七版___课后答案
P35 第2章职业道德和审计准则 练习题1. 1)可能影响独立性。ARC审计机构的收费主要来源于XYZ公司，当从某一审计客户收取的费用占全部费用的比重很大，审计机构会对该客户产生依赖并面临担心失去该客户的压力，产生自身利益威胁，审计机构应当评估该威胁的重要性程度，必要时采取防范措施消除威胁或降低至可接受水平。 2)不影响独立性。当审计项目组成员的直系亲属在审计客户中处于重要职位或者可以对财务报表产生重大影响，才会威胁审计独立性，审计人员S的妻子在XYZ公司中只是一名普通的销售人员，不会影响其独立性。 3)可能影响独立性。ARC审计机构租赁XYZ公司的办公楼作为办公场所，二者之间存在租赁的商业关系，且性质较为特殊、金额较大，将会产生自身利益威胁，会计事务所应当评价该威胁重要程度，必要时采取适当防范措施。 4)可能影响独立性。XYZ公司的董事是ARC审计机构的前高级管理人员，当审计机构前任人员担任审计客户重要职务时，分两种情况：若该人员与事务所保持重大联系，则对独立性产生重大威胁，且无防范措施可以消除，；若二者间并未保持重大联系，则应该评价其威胁程度，必要时采取防范措施消除威胁或降低至可接受水平。 5)影响独立性。J的哥哥持有XYZ公司的少量股票，即审计人员直系亲属与审计客户之间存在直接利益关系，会影响其独立性。 6)可能影响独立性。ARC公司与XYZ公司在某项重大会计问题上存在分歧，而正是该分歧导致XYZ公司对前任会计事务所解除委托，因此ARC机构面临着客户解除业务合约的外部压力和威胁，进而产生自身利益威胁。 7)影响独立性。ARC审计机构的合伙人S担任XYZ公司的独立董事，现任合伙人在审计客户中任职高级管理人员，除非该合伙人退出该项目，否则会影响独立性。 8)可能影响独立性。J的女儿自2004年起，一直担任XYZ单位的统计员，当审计项目组成员的直系亲属在审计客户中处于重要职位或者可以对财务报表产生重大影响，会威胁审计独立性，要根据J在项目中的角色、其女儿的职责等具体情况评估威胁的重要程度，必要时采取防范措施。 9)可能影响独立性。S的外甥拥有XYZ的大量股票，审计机构某一成员的近亲在审计客户单位拥有直接经济利益或者重大间接经济利益，会产生自身利益威胁，影响独立性。 练习题2. （1）判断RCP审计机构接受ALM有限责任公司的委托是否恰当，分两种情况来讨论： 1)若XY公司与ALM公司无业务往来和行业竞争关系，RCP审计机构可以接受ALM委托，不影响其独立性； 2)XY公司与ALM公司存在业务往来或行业竞争关系，审计人员Y和ALM有限责任公司之间存在经济利益关系，会产生自身利益威胁，且Y在RCP审计机构任重要职位，对独立性的影响不可消除。 （2）根据第一问的分类，分两种情况： 第一种情况下，可以委派Y进行审计；第二种情况下，不可以。 P51 第3章审计种类与审计方法 练习题 1)注册会计师李明在审计A公司的存货项目时，采用了存货监盘方法，执行了存货监盘中的实质性测试程序（具体程序类别涉及检查记录或文件、检查有形资产）。
审计学习题主观题答案
第一章 1.答案： （1）审计主体：政府审计机关(审计署)；审计对象：三峡库区移民资金。 （2）国家审计职能：经济监督、经济评价。 2.答案： （1）审计监督作用 （2）参谋服务作用 （3）加强经济管理 第二章 1.答案： （1）损害独立性。正则会计师事务所基于华夏公司所欠的审计费用收取资金占用费，使其在华夏公司拥有了“审计收费以外的其它直接经济利益”。 （2）不损害独立性。该注册会计师所从事的记账凭证录入工作属于文字录入工作，与编制鉴证业务对象的数据或其他记录无关。 （3）不损害独立性。向客户提出政策选用和账务处理调整的建议、协助客户解决相关账户的调整问题（包括列示审计调整分录等），均属于审计业务应当提供的常规工作。 2.答案： （1）会损害独立性；因为A会计师事务所的部分审计收费与X商业银行股票发行上市目标挂钩，已构成或有收费方式承办业务。 （2）会损害独立性；因为C注册会计师拥有X商业银行股票，虽然市值很小但属于直接经济利益，损害审计独立性。 （3）违反职业道德规范；职业道德规范不允许会计师事务所对其能力做广告宣传，不得不经邀请直接或请人向非客户发放事务所简介。 第三章 1.答案： 第四章 1.答案： （1）由于ABC公司所处行业市场波动较大，销售与盈利水平受到很大影响，但总资产比
较稳定，因此选择总资产作为基准确定报表层次重要性水平。 180000×0.5%=900万元 （2）两者呈反向变动关系，即重要性水平越高，审计风险越低；重要性水平越低，审计风险越高。 2.答案： （1）可接受的检查风险水平 情况一4%÷ 40% ＝ 10% 情况二 4%÷100% ＝ 4% 情况三 2%÷40% ＝ 5% 情况四2%÷100% ＝ 2% （2）第四种情况需要注册会计师获取最多的审计证据。因为其可接受的检查风险水平最低。 第五章 1.答案： （1）购货发票比收料单可靠。因为购货发票来自于公司以外的机构或人员，而收料单是公司自制。 （2）销售发票副本比产品出库单可靠。因为两者都是内部证据，但发票副本是在外流传的内部证据。 （3）领料单比材料成本计算单可靠。因为领料单经各部门审核，而成本计算单是会计人员自制的。 （4）薪酬发放表比薪酬费用分配表可靠。因为发放单有领取人的签字。 （5）存货监盘记录比存货盘点表可靠。因为存货监盘记录是注册会计师编制的，盘点表是公司提供的。 （6）银行询证函回函比银行对账单可靠。因为银行询证函回函是直接递交注册会计师的外部证据。 2.答案： 李浩应当指导助理人员实施以下程序： ①实施必要的审计程序，来确认应收账款的账龄及其可收回性；②把审查过程和结果记录在审计工作底稿中，并注明资料的来源。 这张审计工作底稿应具有： 1.被审计单位名称。 2.审计项目名称。 3.审计项目时点或期间。 4.审计过程记录。 5.审计结论。 6.审计标识及其说明。 7.索引号及编号、页次。 8.编制者姓名及编制日期。 9.复核者姓名及复核日期、复核范围。 10.其他应说明事项。 3.答案： 由购货单位签收的“收货单”属于由被审计单位保管的外部证据，但在助理人员未将复印件与原件核对一致的情况下，复印件作为审计证据的可靠性大为降低，不仅使得根据复印件得出的“未见异常”结论不可信，而且违反了形成审计工作底稿的有关要求。
2017审计学——习题和答案考点汇总
第二章 1、ABC会计师事务所接受委托，对甲公司20×8年度财务报表进行审计。A注册会计师作为项目负责人，根据审计业务的要求，组建了甲公司审计项目组。 假定存在下列情形，要求：针对上述情形，分别判断是否对审计独立性构成威胁，并简要说明理由。 （1）A注册会计师以市场价购买甲公司开发的房产一套，并一次性支付房款150万元。（2）A注册会计师的岳母于20×7年购买甲公司发行的企业债券，面值2 000元，即将到期。 （3）接受委托后，项目组成员B被甲公司聘为独立董事。为保持独立性，在审计业务开始前，ABC会计师事务所将其调离项目组。 （4）ABC会计师事务所合伙人C不属于项目组成员，其妻子继承父亲遗产，其中包括甲公司内部职工股20 000股。 （5）项目组成员D的堂兄在甲公司担任后勤部副主任。 【答案】 (1)对独立性不构成威胁。项目组负责人按照市场价格购买房屋，且款项已经全部支付与甲公司之间不存在经济利益关系，对独立性不产生威胁。 (2)对独立性构成威胁。项目组负责人的直系亲属的直接经济利益，视同注册会计师本人的直接经济利益，对独立性产生威胁。 (3)对独立性构成威胁。会计师事务所的员工同时担任审计客户的独立董事，所产生的自我评价、经济利益威胁非常重大，以致没有防范措施能够将其降至可接受的水平，所以即使调离项目组，对独立性的威胁也非常重大。 (4)对独立性构成威胁。如果会计师事务所的合伙人及其直系亲属从审计客户获得直接经济利益或重大间接经济利益(例如，通过继承、馈赠或合并产生的)，不允许拥有这些利益，故产生对独立性的威胁。 (5)对独立性不构成威胁。项目组成员D的堂兄不属于其直系亲属，且堂兄的工作与财务报表的编制没有直接的关系，所以对项目组成员D不构成独立性的威胁。 2、ABC会计师事务所负责审计甲公司20×8年度财务报表，并委派A注册会计师担任审计项目组负责人。在审计过程中，审计项目组遇到下列与职业道德有关的事项： (1)A注册会计师与甲公司副总经理H同为京剧社票友，经H介绍，A注册会计师从其他企业筹得款项，成功举办个人专场演出。 (2)审计项目组成员B与甲公司基建处处长I是战友， I将甲公司职工集资建房的指标转让给B，B按照甲公司职工的付款标准交付了集资款。 (3)审计项目组成员C与甲公司财务经理J毕业于同一所财经院校。 (4)审计项目组成员D的朋友于20×7年2月购买了甲公司发行的公司债券20万元。 (5)ABC会计师事务所原行政部经理E于20×5年10月离开事务所，担任甲公司办公室主任。 (6)甲公司系乙上市公司的子公司。20×8年末，审计项目组成员F的父亲拥有乙上市公司300股流通股股票，该股票每股市值为12元。 要求：针对上述事项(1)至(6)，分别指出是否对审计项目组的独立性构成威胁，并简要说明理由。 【答案】（1）威胁独立性，因为审计项目组成员A注册会计师与被审计单位管理人员H具有亲密关系，而且发生了直接经济利益关系。 （2）威胁独立性，因为审计项目组成员B注册会计师与被审计单位管理层人员具有密切关系，并购买了被审计单位的商品且交易金额较大，发生了重大的商业关系。
自考审计学真题(含答案)
2017年4月全国高等教育自学考试 《审计学（财经类）》试题 考试代码:00160 一、单项选择题（本大题共20小题，每小题1分，共20分） 1. 对于注册会计师的欺诈行为，法院可判其（）。 A. 没有过失 B. 民事责任和刑事责任 C. 只有民事责任 D. 只有刑事责任 2. 财务报表审计、经营审计和合规性审计的分类依据是（）。 A. 审计主体 B. 审计目的和内容 C. 审计实施的时间 D. 审计实施的方式 3. 注册会计师审计方法的调整，主要是随着（）。 A. 审计对象的变化 B. 审计目标的变化 C. 审计环境的变化 D. 审计责任的变化 4. 无法实施函证的应收账款，审计人员可以实施的最为有效的替代审计程序是（）。 A. 进行销售业务的截止性测试 B. 扩大控制测试的范围 C. 审查与销售有关的凭证及文件 D. 执行分析程序 5. 注册会计师的配偶在被审计单位所从事工作将严重损害独立性的是（）。 A. 总工程师 B. 统计 C. 出纳 D. 营销总监 6. 中国注册会计师执业准则中不包括（）。 A. 中国注册会计师职业道德准则 B. 中国注册会计师业务准则 C. 中国注册会计师审计准则 D. 会计师事务所质量控制准则 7. 下列事项中，难以通过观察的方法获取的审计证据是（）。 A. 经营场所 B. 固定资产的所有权 C. 实物资产的存在 D. 内部控制的执行情况 8. 下列关于质量控制准则适用范围的叙述，正确的是（）。 A. 只适用于审计业务 B. 只适用于鉴证业务 C. 适用于所有业务 D. 只适用于相关服务 9. 被审计单位当年购入一批材料，会计部门在记账时错记了该批材料的外地运杂费，则被审计单位管理层违反的认定是（）。 A. 完整性 B. 截止 C. 发生 D. 计价与分摊 10. 如果审计报告里出现“由于上述问题造成的重大影响”等专业术语，那么该报告最应该是（）。 A. 无保留意见报告 B. 保留意见 C. 否定意见 D. 无法表示意见 11. 业务工作底稿的归档期限为业务报告后（）。 A. 30天 B. 60天 C. 90天 D. 180天 12. 在对财务报表进行分析后，确定资产负债表的重要性水平为200万元，利润表的重要性水平为100万元，则注册会计师应确定的财务报表层次的重要性水平为（）。 A. 300万元 B. 200万元 C. 150万元 D. 100万元 13. 如果在当年12月31日收到一张购货发票，并记入当年12月份账内，而这张发票所对
自考审计学习题和答案
自考审计学习题和答案 “熟能生巧”是一个需要长期坚持的过程，如果自考审计学，当然是需要每天都要复习一些内容的，但是我们也不用慌张，每天复习过后，把内容在脑海中回想一遍，然后做一做题练习一下。接下来，轮到发挥的时候了，看看下面这组题你会做多少吧！ 1.下列项目中，不属于总体审计策略内容的是( )。 A. 计划风险评估程序 B. 确定审计方向 C. 计划审计的时间安排 D. 确定审计范围 2. 下列关于具体审计计划的说法，正确的是( )。 A. 具体审计计划是根据总体审计策略制定的，具体审计计划不对总体审计策略决产生影响 B. 总体审计策略和具体审计计划具有不同作用，所以不能将二者合并为一份审计计划文件 C. 总体审计策略编制在前，具体审计计划编制在后，两项计划活动相互孤立 D. 总体审计策略和具体审计计划其中一项的决定可能会影响甚至改变对另外一项的决定 3. 下列关于计划审计工作的说法，正确的是( )。 A.计划审计工作前需要充分了解被审计单位及其环境，一旦确定，无须进行修改 B.计划审计工作通常由项目组中经验较丰富的人完成，由项目负责人审核批准 C.小型被审计单位无须制定总体审计策略 D.项目负责人和项目组其他关键成员应当参与计划审计工作
4.以下内容不属于初步审计活动内容的有( )。 A.针对保持客户关系和具体审计业务实施相应的质量控制程序 B.报告目标、时间安排及所需沟通 C.就业务约定条款与被审计单位达成一致理解 D.评价遵守职业道德规范的情况 5.当注册会计师就总体审计策略和具体审计计划中的内容与被审计单位的治理层和管理层进行沟通时，应当保持执业谨慎，尤其要防止由于具体审计程序被( )所预见等原因而损害审计工作的有效性。 A.承担管理责任的治理层 B.内部审计部门的职员 C.不承担管理责任的治理层 D.财务部门的职员 6.在签署审计业务约定书之前，注册会计师应了解的被审计单位基本情况不包括( )。 A.业务性质、经营规模和组织结构 B.经营情况和经营风险 C.以前年度接受审计的情况 D.控制活动 参考答案 1-6 A D D B A D