问题 问答题

2010年9月,ABC会计师事务所首次接受委托审计甲公司2010年度财务报表,委派A注册会计师担任项目负责人。甲公司为药品生产企业,2010年期初、期末存货余额占资产总额比重较大。存货主要包括中成药和胶囊剂(液体状),其中中成药贮存在各采购地12个简易仓库内,桶装胶囊剂贮存在甲公司1个仓库内。甲公司对存货采用永续盘存制核算。甲公司拟于2010年12月31日起开始盘点存续,盘点工作由熟悉相关业务且具有独立性的人员执行。A注册会计师编制的存货监盘计划摘录如下:
(1)与存货相关的内部控制比较有效,加之存货单位价值不高,将存货认定层次重大错报风险评估为低水平。
(2)在对胶囊剂实施监盘程序时,采用观察以及检查相关的收、发、存凭证和记录的方法,确定存货的数量。
(3)甲公司对中成药的盘点计划是:2010年12月31日盘点6个简易仓库内的中成药,2011年1月5日盘点其他6个简易仓库内的中成药。根据甲公司的盘点计划,要求项目组成员在上述时间对中成药实施监盘程序。
[要求] (1)根据审计准则的要求,如果已获取有关本期期末存货余额的充分、适当的审计证据,指出A注册会计师针对存货期初余额应当实施哪些审计程序。
(2)针对上述存货监盘计划第(1)项至第(3)项,逐项判断存货监盘计划是否存在缺陷。如果存在缺陷,简要提出改进建议。

答案

参考答案:(1)当首次接受委托未能对上期期末存货实施监盘,且该存货对本期财务报表存在重大影响时,如果已获取有关本期期末存货余额的充分、适当的审计证据,注册会计师应当实施下列一项或多项审计程序,以获取有关本期期初存货余额的充分、适当的审计证据:
①查阅前任注册会计师工作底稿。②复核上期存货盘点记录及文件。③检查上期存货交易记录。④运用毛利百分比法等进行分析。
(2)存货监盘计划第(1)存在缺陷。将存货认定层次重大错报风险评估为低水平不正确。
因存货重要性和特殊性,中成药和胶囊剂储存条件比较简陋,容易腐烂变质,应当评估为高水平。
改进建议:甲公司主营业务就是生产和销售胶囊剂,且2010年期初、期末存货余额占资产总额比重较大,说明存货(胶囊剂)是甲公司重要的资产。但是存货实物控制的活动存在严重不足,未能有效保管,存货资产容易变质而损耗,其期末计价认定层次的重大错报风险水平高。
存货监盘计划第(2)存在缺陷。对胶囊剂监盘程序不正确。
改进建议:对于桶装胶囊剂的特殊存货资产同样要实施存货监盘程序,注册会计师应当采用下列程序确定存货的数量。
应当获取预先编号的清单;使用浸蘸、测量棒或依赖永续盘存货记录;选择样品进行化验、利用专家的工作。
存货监盘计划第(3)存在缺陷。甲公司确定的盘点时间不正确;
改进建议:对于同一类型存货,应当要求甲公司在同一时间进行盘点,而不应安排在不同时间。

单项选择题

Passage Two

Although the American civilization took over and replaced the frontier over a century ago, the heritage of the frontier is still evident in the United States today. Many people are still fascinated by the frontier because it has been particularly important in shaping American values. For many years, the frontier experience was romanticized in popular movies and television shows that featured cowboy heroes fighting Indian villains. Little attention was given to the tragic story of what really happened to Native Americans. Today, most Americans are more aware of the darker side of the settling of the continent, when thousands of Native American Indians were killed, their lands were taken, and much of their culture was destroyed.
The American frontier consists of the relatively unsettled regions of the United States, usually found in the western part of the country. Here, both land and life were more rugged and primitive than in the more settled eastern part. As one frontier area was settled, people began moving farther west into the next unsettled area, sweeping aside the Native Americans as they went. By settling one frontier area after another, Americans moved across an entire continent, 2 700 miles wide. They came to believe that it was their destiny to control all the land, and eventually they did. The Native Americans were given small portions of land called reservations to control, but the United States government broke many promises and created much misery for the Indian nations.
Recently, Americans have come to a more balanced view of the settling of the West. However, many Americans still see many aspects of the frontier, its people and their beliefs, as good, inspiring examples of traditional American values in their original and purest form. How did the frontier movement, which lasted more than two centuries, help to shape these basic American values
To be sure, the frontier provided many inspiring examples of hard work as forests were turned into towns, and towns into large cities. The competitive race for success was rarely more colorful or adventurous than on the western frontier. Individualism, self-reliance, and equality of opportunity have perhaps been the values most closely associated with the frontier heritage of America. Throughout their history, Americans have tended to view the frontier settler as the model of the free individual. In the United States, where freedom from outside social controls has traditionally been valued, the frontier has been idealized, and it still serves as a basis for a nostalgic view of the early United States, a simpler time that was lost when the country became urbanized and more complex.

One reason why many Americans are still fascinated by the frontier is that ______ .

A.the frontier area is more civilized and developed than other parts of the country

B.the frontier experience is greatly romanticized in today’s popular movies and TV shows

C.the frontier period represents a time when the traditional basic Americans values were expressed in their purest form

D.the lifestyle of the Native American Indians who live in the frontier area is still mysterious and appealing

判断题