2010注册会计师《审计》冲刺实验模拟试题(4)

　　4.

　　【正确答案】：(1)检查程序：

　　①根据被审计单位的盘点记录选择检查项目。

　　②根据被审计单位在盘点的组织管理情况决定检查的样本量大小。

　　③从存货盘点记录中选取项目追查至存货实物，以测试盘点记录的准确性;从存货实物中选取项目追查至存货盘点记录，以测试存货盘点记录的完整性。(1分)

　　(2)不妥当。因为已经在截止日前入库了，其所有权属于被审计单位的存货项目了，应当纳入存货的盘点范围;对所有权不属于被审计单位的存货，注册会计师应当取得其规格、数量等有关资料，确定是否已分别存放、标明，且未纳入盘点的范围。对于被审计单位持有的受托代存存货执行有关补充程序。此外，注册会计师还应向受托代存存货的所有权人确证受托代存的存货属于所有权人。(1分)

　　(3)不妥当。检查的目的在于确证被审计单位的盘点计划得到了适当的执行(控制测试)，也可以是为了证实被审计单位的存货实物总额(实质性程序)。(1分)

　　(4)不妥当。为了有效地实施存货监盘，注册会计师应与被审计单位就有关问题达成一致意见，但注册会计师应尽可能地避免被审计单位了解自己将抽取测试的存货项目。(1分)

　　(5)①再次观察盘点现场，以确定所有应纳入盘点范围的存货是否均已盘点;②取得并检查已填用、作废及未使用盘点表单的号码记录，确定其是否连续编号，查明已发放的表单是否均已收回，并与存货盘点的汇总记录进行核对。(1分)

　　Solution:

　　(1)Count review procedure

　　①Select items as per the Auditee’s inventory counting record

　　②Decide on the sample size as per the organization and management of auditee’s inventory counting

　　③Select items from inventory counting records and trace them to the inventory, in this way to test the accuracy of inventory counting records. Select items from inventory and trace them to the inventory counting records, in this way to test the completeness of the records.

　　(2)Inappropriate. Whereas the inventory has been in the warehouse before cut-off and owned by the Auditee as inventory, it should be brought into the inventory counting. For the inventory not owned by the Auditee, the Accountant should obtain the relevant information in respect of specification, volume etc in order to ascertain whether the said inventory has been stocked, labeled and not brought into counting. The Accountant should carry out supplementary audit procedures the trusted inventory for stock held by the Auditee. In addition, the Accountant also should ascertain the title of ownership of the trusted inventory to the trustor.

　　(3)Inappropriate. The purpose of review is to ascertain that the Auditee has carried out inventory counting plan properly (test of control), and at the same time also to verity the total amount of inventory (substantive testing).

　　(4)Inappropriate. In order to carry out inventory counting effectively, the Accountant and the Auditee should make agreement with some issues. However, the Accountant should avoid Auditee’s knowing the inventory items to be selected for counting.

　　(5)①observe the counting location again in order to ascertain whether all the inventory under review have been counted.②obtain and check the number records of all filled, disregarded and unused counting sheets in order to ascertain whether the number is in sequence. To ascertain whether all the counting sheets sent out have been called back and compare them with the summary of inventory counting records.

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