问题 问答题 简答题

ABC会计师事务所的注册会计师正在对甲公司2013年度的财务报表进行审计,注册会计师通过查阅上年度审计工作底稿和其他程序,了解到甲公司开立有基本存款账户A、一般存款账户B和C。2013年12月31日A账户银行存款余额为5163716.13元,B账户余额116850.12元,C账户的余额为0。注册会计师决定对A账户采用积极式询证函的方式,对B账户采用消极式询证函的方式,对C账户主要采用检查相关记录和原始凭证验证其余额。在对A账户函证时,注册会计师将询证函交由甲公司出纳员填写银行账号、存款余额及联系方式等事项后,由注册会计师审核后交出纳送交A银行。具体函证内容如下:银行询证函A银行:本事务所接受委托对甲公司的财务报表进行审计,按照中国注册会计师审计准则的要求,应当询证甲公司与贵行相关的信息。下列信息出自甲公司记录,如有不符,请在"信息不符"处列明不符金额。有关询证费用可直接从本账户中收取。回函请寄至甲公司财务部(通信地址:略)。截至2013年12月31日止,甲公司与贵行银行存款信息列示如下:除上述列示的银行存款外,甲公司并无在贵行的其他存款。ABC会计师事务所(盖章)2014年2月29日2014年3月5日出纳将A银行的回函交给注册会计师,银行确认的2013年12月31日甲公司存款余额为4263716.13元。注册会计师检查了甲公司编制的银行存款余额调节表,调节表显示A账户银行对账单余额为4263716.13元,银行存款日记账余额为5163716.13元。注册会计师复核了调节表中加计数的准确性,通过调节,银行存款日记账余额与银行对账单余额是一致的,调节表显示调节后银行存款余额为4153716.13元,注册会计师得出了银行存款日记账余额为5163716.13元的记录是准确的结论。注册会计师审计确认,2013年12月31日库存现金的余额为150000元。如果注册会计师认为银行存款余额调节表的所有未达账项均不重要,且B和C账户未发现重大错报,注册会计师最终确定资产负债表中货币资金项目的余额为5430566.25元。

要求:(1)请指出询证函的不当之处,请改正。

(2)请指出注册会计师在确定函证对象、询证函的发送、回收以及在确定银行存款余额的审计程序中有何不当之处。

答案

参考答案:

(1)①询证函没有编号;②询证函应以客户的名义发出;③积极式询证函应表明记录相符也应回函的要求;④回函应要求寄至会计师事务所;⑤询证函中对账的余额应以对账单显示的余额4263716.13元列示;⑥函证事项应包括借款及担保等其他事项;⑦询证函应由被审计单位盖章;⑧结论应有"信息证明无误"的内容。(2)函证对象不正确:应对所有的账户函证。函证方式:所有银行函证均应采用积极式函证方式。函证内容:不仅包含存款,还应当包括借款、担保等事项。发送和回收:注册会计师应控制询证函的发送和回收,不能由出纳代劳。银行存款余额调节表的审计,不应只通过复核调节表中加计数就确定银行存款日记账的余额,注册会计师还应通过期后相关凭证和对账单验证未达账项的真实性。

完形填空

Made in the USA: An Export Boom
In his State of the Union address two years ago, President Obama argued that in order to recover from the economic recession, one of the few things the U.S. needed to do was to export more goods around the world. That night, the president unveiled a new goal: to double U.S. exports over the next five years. It would be an increase that the president said would “support two million jobs in America.”
Most economists dismissed the promise at the time as something unrealistic, but two years later, the U.S. is on pace to meet that goal. American exports are up 34 percent since the president gave that speech, and the number continues to rise.
Competitive In A Global Market
Marlin Steel, a metal working business in Baltimore, makes parts that ship all across the world.“ We export to 36 countries,” owner Drew Greenblatt tells All Things Considered Host Guy Raz. “We're working around the clock, and we're growing.”
It's not just advanced manufacturing exports on the rise, but pork, cattle and all kinds of agricultural exports are up as well. Even American craft beer has found an export market.
Flying Dog CEO Jim Caruso says that increasingly, people all over the world are trying the beer from the Maryland-based brewery. Caruso says,“Even in those top beer-producing countries, a competitive American product is finding a market.”
Services Are Exports, Too
Another place exports are coming from is New York City—in particular, the 30th floor of a Manhattan skyscraper on 5th Avenue and 52nd Street. That's where the consulting firm Kurt Solomon lies. It doesn't actually produce a product for export; it provides management advice and strategy.
“Four out of every five Americans is now employed in the service industry,” the nation's top trade official, Ron Kirk says, “Services are a significant part of our exports, and make up about a quarter of our exported goods.” These services can include everything from legal consulting, finance, information technology and even engineering.
And There Are Other Factors
So why has there been an increase of more than 30 percent for exports in almost everything? Part of the increase, at least for the manufacturing side, is due to better technology, says Tyler Cowen, an economist. “A lot of it is being driven by smart machines,” he tells Raz,“The U.S. has high wage rates, which is a disadvantage, but if machines are doing a lot of the work, that doesn't matter.”
China factors a lot in America's export economy, too. “Wages in China have been going up as the country becomes more productive. Thus China is losing the cheap labor advantage it has held for some time.” Cowen says.
Will Jobs Grow, too?
“Companies have become more productive by dismissing workers and lowering costs.” Cowen says, “So I don't view exporting as a way of creating a very large number of jobs, but it will create more profits.”
So not every business or worker is necessarily benefiting from the export boom in the U.S., and Cowen says that could ultimately lead to a polarization(两极) of economic outcomes.
Made In the USA: An Export Boom
Outline
Details
The purpose of  increasing exports
*To help America make a 小题1:______ from the economic recession
*To help raise the nation's小题2:______ rate
The current situation
*American exports have risen 小题3:______ thirty-four percent up to now
*There has been an increase in exports in everything
*The export boom does not necessarily 小题4:_____ every business or worker
小题5:______ contributing to the export boom
小题6:______products
Even in those top beer-producing countries, people try craft beer from Flying Dog, a brewery 小题7:_____ in Maryland.
Various products
A variety of products are provided around the world,services 小题8:______ for 25%
Lower costs
*小题9:_____ take the place of labor, helping companies reduce wages
*China, who used to take小题10:______ of cheap labor, has given way to America in exports to some extent because of its increasing production
 
 
 
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