2010年注册会计师《审计》全真预测试题(2)

　　三、简答题(本题型共5题，每题5分，共25分。其中第1个简答题可以自主选择中文或者英文作答，如选择英文作答，该小题须全部使用英文。对指定试题全部使用英文作答、并且答题正确的，奖励5分)

　　1.

　　【正确答案】：(1)质量控制制度适用范围不正确。质量控制制度适用于ABC会计师事务所执行历史财务信息审计和审阅业务、其他鉴证业务及相关服务业务。(1分)

　　(2)质量控制制度的最终责任人不正确。会计师事务所的主任会计师应当对质量控制制度承担最终责任。(1分)

　　(3)向所受独立性要求约束的人员获取其遵守独立性政策和程序的书面确认函的时间要求不正确。应当每年至少一次向所受独立性要求约束的人员获取其遵守独立性政策和程序的书面确认函。(1分)

　　(4)对于上市公司审计业务，没有严格制定定期轮换注册会计师制度是不正确的。对于上市公司审计业务，定期轮换注册会计师是必须要执行的，而不是“考虑是否”执行定期轮换注册会计师。(1分)

　　(5)对于上市公司审计业务，项目质量控制复核工作没有严格执行是不正确的。对于上市公司审计业务，一定要执行项目质量控制复核制度，并不是在无法实施其他相关措施后才执行项目质量控制复核。(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.

　　2.

　　【正确答案】：(1)该事项是在资产负债表日后、审计报告日前发生的，虽不影响2009年度财务报表的金额，但可能影响对财务报表的正确理解，乙注册会计师应当提请B公司在财务报表中予以适当披露。(1分)

　　(2)注册会计师应当通知被审计单位治理层不要将财务报表和审计报告向第三方报出(0.5分);如果财务报表仍被报出了，注册会计师应当采取措施防止财务报表使用者信赖该审计报告，注册会计师采取的具体措施取决于自身的权利、义务以及所征询的法律意见。(0.5分)

　　(3)注册会计师采取的措施有：

　　① 实施必要的审计程序;(1分)

　　② 复核管理层采取的措施能否确保所有收到原财务报表和审计报告的人士了解这一情况;(1分)

　　③ 针对修改后的财务报表出具新的审计报告。(1分)