问题 问答题

公开发行股票的X股份有限公司(以下简称X公司)系ABC会计师事务所的审计客户。甲和乙注册会计师负责对X公司2011年度财务报表进行审计,经初步了解,X公司2011年度的经营形势、管理和经营结构与2010年度比较未发生重大变化,且未发生重大重组行为。甲和乙注册会计师获取的其他相关资料如下:

资料一:甲注册会计师获取的X公司营业收入、营业成本的数据如下:

单位:人民币万元

会计期问:2011年度 单位:人民币万元

资料二:经过甲和乙注册会计师的了解,X公司销售与收款循环相关业务流程与内部控制如下(假设不考虑其他内部控制):

(1)X公司设有销售部门、货物保管装运部门、生产部门和会计部门。

(2)销售部门职员接受客户订单,与经批准销售的顺客名单核对,对未列入名单的客户由销售部门经理来决定批准销售与否。

(3)信息管理员Y负责将顾客采购订单和销售合同信息输入W系统,由系统自动生成不连续编号的销售订单(此时系统显示为“待处理”状态)。每周,信息管理员Y核对本周内生成的销售订单。

(4)财务人员P负责对销售发票的编制作内部审查,将销售发票的商品总数与装运凭证的商品总数相核对,将销售发票的商品价格与经过批准的商品价目表相核对,并且重新计算发票计价的正确性。

(5)销售人员Q每月向客户寄送对账单。要求客户将任何例外情况向X公司会计部门报告。

(6)财务人员G负责登记银行存款日记账,每月取得银行对账单,编制银行存款余额调节表,以做到账实相符。

要求:

针对资料一存在的重大错报风险指出注册会计师应实施的主要审计程序。

答案

参考答案:

根据资料一分析程序的结论,应当执行的实质性程序包括:

①检查营业收入的确认条件、方法是否符合企业会计准则、前后期是否一致。

②结合对应收账款的函证程序,选择主要的客户函证本期的销售额。

③实施销售的截止测试:通过测试资产负债表日前后若干天一定金额以上的发运凭证、将应收账款和收入明细账进行核对;同时,从应收账款和主营业务收入明细账选取在资产负债表日前后若干天一定金额以上的凭证,与发运凭证核对,以确定销售是否存在跨期现象;调整重大跨期销售。

④关注资产负债表日后是否发生大额销售退回,检查其是否属于资产负债表日后事项,检查是否存在期末虚构销售,次年做销售退回的情况。

阅读理解

You probably know you should say "please" and "thank you" at restaurants. You probably know the rules of a library. You know you should respect and be nice to your classmates. But do you have music manners?

Keep It Down! You have to notice the volume of your music. You should not play your music so loud that everyone around you can hear it. Some people might even get angry. Usually, when you play the music loud on an MP3 player, other people can't hear the words of the song. They just hear a loud sound. No one wants to listen to this. Very loud music can also be bad for your ears. So even if you are alone when listening to your MP3 players, you shouldn't turn it up too high.

Take Them Off! You need to know when to turn your MP3 off and put it away. Libraries, and schools don't allow MP3 players. There are other places, like museums, that don't have rules, but it would be rude to have your MP3 player on. Sometimes, it doesn't make sense to listen on your MP3 player at event. Why would you listen to music at a play, a movie or a sporting event? You would miss what is going on and others would wonder why you even came.

Take One Out! Once in a while it's okay just to take out one earphone and not the other. Imagine you are listening on your MP3 player when someone asks you the way. It would not be rude to take out one earphone, tell him the way, and put back the earphone and continue listening. You can also do this when you order food at a fast-food restaurant or when you answer the telephone

It's Your Choice! There are times when you need to decide what is best. For example, some people can listen to music on their MP3 players when reading books, while others think it is disturbing. In cases like this, you need to do what seems right for you.

小题1:The underlined word "volume" in Paragraph 2 probably means "_________."

A.the type of music

B.the length of a song

C.the amount of a sound

D.the color of an MP3 player小题2:We should turn down the music when we are alone because loud music_________.

A.may annoy others

B.can hurt our ears

C.is bad for MP3 players

D.will make us tired小题3:If we listen to our MP3 player at a play, _________.

A.the theatre won't allow it

B.the actors will get angry

C.others won't hear the play well

D.we may miss part of the play小题4:We can take one earphone out when we _________.

A.show others the way

B.enjoy a movie at the cinema

C.watch a sporting event

D.answer the telephone at museums 小题5:The main idea of this passage is about _________.

A.MP3 manners

B.music lovers

C.music players

D.MP3 earphones

判断题