问题 问答题

注册会计师甲和乙在审计D公司年度会计报表时,注意到与购货和付款循环相关的内部控制存在缺陷,没有及时记录发生的应付账款。他们认为D公司管理当局在资产负债表日故意推迟记录发生的应付账款,于是决定实施审计程序进一步查找未入账的应付账款。请问注册会计师甲和乙应如何查找未入账的应付账款。

答案

参考答案:

注册会计师甲和乙查找未入账应付账款的审计程序如下:

(1) 检查D公司在资产负债表日未处理的不相符购货发票及有材料入库凭证但未收到购货发票的经济业务;

(2) 检查D公司在资产负债表日后收到的购货发票,确认其入账时间是否正确;

(3) 检查D公司在资产负债表日后应付账款明细账贷方发生额的相应凭证,确认其入账时间是否正确。

单项选择题
阅读理解

阅读理解

     CANBERRA-Patients' care would no longer be compromised after the ACT Government gave up

paid parking at public hospitals.

     Visitors had been paying up to $5 a day to park at Canberra and Calvary hospitals under the scheme

introduced in September, 2010.

     Health Minister Katy Gallagher announced yesterday visitors would no longer pay these fees because

the idea had proved unworkable and unpopular.

     The Government would also spend $29 million over two years to build a multistorey car park with

1,400 spaces at Canberra Hospital. But she could not rule out that visitors would be charged to park in the new structure.

     Ms Gallagher said the Government had listened to the public concerns. "It is clear that, in spite of a

generous policy, many visitors to the hospitals don't support the present system," she said.

     The public would have access to twohour and threehour parking spaces from 8:30 am to 5:30 pm

weekdays.

     Opposition spokesman on urban services Steve Pratt congratulated the Government for "adopting"

Liberal policy to put an end to paid parking.

     "Finally, the Stanhope Government has been forced to reduce the unfair burden that they put on ACT

residents," Mr Pratt said, "Why was it so necessary to put so many ACT residents  particularly those who have to visit loved ones frequently or could hardly afford it through so much inconvenience and for so long before finally coming to their sense?"

     Mr McGowan said the Government must come up with other ways to deal with problems such as

people parking at the hospital to avoid fees in Woden and Belconnen.

1. After a multistorey car park is completed, visitors to Canberra Hospital are ________ to pay for

parking there.

A. unable  

B. likely  

C. free  

D. sure

2. The former scheme being given up shows that ________.

A. the majority are not as rich as expected

B. new things are hard to become popular

C. the Government accepts public views

D. people park far away from the hospitals

3. In Mr Pratt's opinion, ________.

A. the Government should have given up the parking policy much earlier

B. the problem with hospital parking should also be solved in other places

C. the paid parking policy has not been supported by most hospital visitors

D. the Government's latest decision is supposed to be still further improved