问题 问答题

(2)根据资料二:分别针对上述各种情况说明注册会计师应该采取何种审计对策;

答案

参考答案:[答案]
(1)①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检查测试的存货项日。
②不妥当。对所有权不屈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。
③妥当。在检查时,注册会计师还应当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。
④不妥当。如果存货已作质押,助理人员应当向债权人函证与被质押的存货有关的内容,取得书面证据,必要时到银行实施监盘程序,
⑤妥当。此“收购人员”是专家,不过在聘请前府厂解其工作经历、经验,是否与Q公司存在业务往来关系等,如认为必要时,可另清“专家”复核,或通过分析性程序验证其估算的合理性。
(2)①折旧方法改变符合国家规定,且已在报表附注作厂说明,无保留意见。
②报告年度发生的诉讼案至今仍未裁决,后或有事项,且涉及金额巨大,应要求被审计单位在报表附注中披露。如果不披露则应当发表保留或否定意见的审计报告。
③应收账款只有小部分查实,绝人部分没有查实,属审计范围受到局部限制,但不影响对整体财务报表发表审计意见,应发表保留意见。
④2006年3月20日董事会决定收购长兴公司,并已达成协议,注册会计师已审查无误,属在财务报表日后发生的重大期后事项,应建议被审计单位在财务报表附注中披露。如果不披露则应当考虑发表保留或否定意见的审计报告。

选择题
阅读理解

The rising costs of health care have become a problem for many countries in the world. To deal with this problem, it is recommended that a big part of the government's health budget be used for health education and disease prevention instead of treatment. Actually, many kinds of diseases are preventable in many ways and preventing a disease is usually much cheaper than treating it. For example, people could avoid catching a cold if they dressed warmly when the weather starts getting cold. But many people get sick because they fail to do so, and have to spend money seeing a doctor

Daily habits like eating more healthy food would have kept millions of families from becoming bankrupt if the patients had taken measures for early prevention. For instance, keeping a balanced diet, such as not consuming too much animal fat and insuring a steady intake of vegetables and fruits, seems to be quite important.

One very effective and costless way of prevention is regular exercise, which is necessary for a healthy mind and body. Regular exercise, such as running, walking, and playing sports is a good way to make people feel better or reduce stress

In addition, health education plays a key role in improving people's health. By giving people more information about health, countries could help people understand the importance of disease prevention and ways to achieve it. For example, knowing one's family medical history is an effective way to help keep healthy. Information about health problems among close relatives will make them aware of what they should do to prevent certain diseases through lifestyle changes, which will work before it is too late   

However, stressing disease prevention does not mean medical treatment is unimportant. After all, prevention and treatment are just two different means toward the same effect. In conclusion, we could save money on health care and treat patients more successfully if our country spends more money on health prevention and education

小题1:What’s the best title of the passage?

A.Prevention or Education?

B.Prevention or Treatment?

C.Health or Illness?

D.Exercise or Illness?小题2:Which of the following can replace the underlined word “bankrupt’’?

A.Unable to be cured

B.Unable to pay one’s debts

C.Stronger than ever before

D.More successful than ever before小题3:We learn from the passage that        

A.dressing warmly can prevent diseases

B.a balanced diet is cheaper than regular exercise

C.the more health education, the better

D.the government’s health budget should be increased小题4:Which of the following shows the structure of the passage?

CP (Central Point) P (Point)   Sp (Sub-point次要点) C (Conclusion 结论)