问题 问答题

A注册会计师负责对甲公司2011年度财务报表进行审计。在针对应收账款实施函证程序时,A注册会计师决定采用概率比例规模(PPS)抽样方法实施抽样。甲公司的应收账款包含400笔明细账户,账面总金额为2000000元。A注册会计师确定的可接受误受风险为5%。其他相关事项如下:

(1)在确定样本规模后,A注册会计师认为,PPS抽样方法的抽样单元是货币单元,而实施审计测试需要针对应收账款明细账户实物单元。为了在选取样本时找到与被选中的特定货币单位相关联的明细账户实物单元,A注册会计师逐项累计总体中所有项目的账面金额。

(2)A注册会计师利用随机数的方式选取样本,在产生的随机数中,有两个随机数对应的是同一样本项目,A注册会计师将其视为1个样本项目。

(3)假设A注册会计师选出150个样本项目,在进行测试后发现两个错报,一个是账面金额为100元的明细账户中有50元的高估错报;另一个是在账面金额为2000元的明细账户中有600元的高估错报。A注册会计师利用样本错报的相关信息计算总体错报上限。在误受风险为5%的情况下,泊松分布的MFx分别为:MF0=3.00,MF1=4.75,MF2=6.30。

[要求] (1)简要说明A注册会计师利用PPS抽样方法在确定样本规模时需要考虑的因素。

(2)针对上述(1)至(2)项,分别指出A注册会计师的做法是否存在不当之处。如果存在,简要说明理由。

(3)在不考虑上述(1)至(2)项的情况下,针对上述第(3)项,计算总体错报的上限。

答案

参考答案:

在公式法下,依据公式:

样本规模(n)

注册会计师需要考虑的因素包括:总体账面价值、风险系数、可容忍错报、预计总体错报和扩张系数。

在查表法下,注册会计师需要考虑的因素包括:可容忍偏差率、预计总体偏差率和信赖过度风险。

针对要求(2):

事项(1):恰当。

事项(2):不恰当。在PPS抽样中,对于两个随机数对应的是同一实物单元时,尽管对同一实物单元仅审计一次,但在统计上仍将其视为两个样本项目。

针对要求(3):

t1=50/100=0.5:

t2=600/2000=0.3:

UML=(2000000×3.00/150)+[2000000×(4.75-3.00)/150×0.5]+[2000000×(6.30-4.75)/150×0.3]=40000+11666.67+6200=57866.67(元)

即计算的应收账款总体错报的上限为57866.67元。

完形填空
阅读下面短文,从短文后所给各题的四个选项(A、B、C和D)中,选出可以填入空白处的最佳选项。
A beautiful girl was shopping with her mother in Blue-sky Market. It was 31 hard outside. Many people all stood there under the awning (遮雨蓬). They waited, some patiently, others impatiently because of the bad weather.
The girl’s32 was so sweet. “Mom, let’s run through the rain,” she said suddenly.
“What?” Mom asked.
“Let’s run through the rain!”
“No, Honey. We’ll 33 until it slows down a bit,” Mom replied.
The child waited about another 34 and repeated, “Mom, let’s run through the rain.”
“We’ll get 35 if we do,” Mom said.
“No, we won’t, Mom. That’s not what you said this 36,” the young girl said as she tugged (拽) at her mom’s arm.
“This morning? 37did I say we could run through the rain and not get wet?”
“Don’t you 38? When you were talking to Daddy 39 his cancer, you said, ‘If God can get us through this, he can get us through 40!’”
The people became 41. Nothing could be 42 but the rain. Mom thought for a moment about what she would say.
“Honey, you are 43. Let’s run through the rain.”
 44 they ran off. People all stood watching, smiling and laughing as they 45 past the cars and through the puddles (水坑). They 46 their shopping bags over their heads. They got wet through, but they were 47by a few who laughed like children all the 48 to their cars.
People can 49 your money and health, but no one can ever take away your memories. So, don’t 50 to make time to make memories every day.
小题1:
A.blowingB.snowingC.rainingD.shining
小题2:
A.soundB.voiceC.noiseD.language
小题3:
A.leaveB.goC.runD.wait
小题4:
A.hourB.minute C.month D.day
小题5:
A.wetB.hurtC.lostD.bad
小题6:
A.morningB.afternoonC.eveningD.night
小题7:
A.When B.What C.WhyD.How
小题8:
A.say B.stopC.askD.remember
小题9:
A.with B.forC.aboutD.of
小题10:
A.something B.anythingC.otherD.another
小题11:
A.surprisedB.sadC.silentD.nervous
小题12:
A.seenB.smelledC.heardD.known
小题13:
A.right B.cleverC.greatD.brave
小题14:
A.BecauseB.WhileC.ThenD.But
小题15:
A.walked B.rushed C.jumpedD.stepped
小题16:
A.held B.brought C.threwD.pushed
小题17:
A.watchedB.helpedC.savedD.followed
小题18:
A.time B.wayC.directionD.money
小题19:
A.take awayB.take upC.take offD.take back
小题20:
A.tryB.hopeC.forgetD.decide
单项选择题