问题 问答题

2011年11月,X会计师事务所首次承接了大华公司的年度财务报表审计业务,委派注册会计师张华担任此次业务的项目合伙人。该公司是一家电梯制造企业,产品有乘客电梯、载货电梯、观光电梯等,市场主要面向办公楼、住宅小区。公司的生产管理采用面向订单模式,公司的原料有常备料及特殊配件之分,近年来,产销平衡,但公司库存有逐年增加的情况。注册会计师张华在审计过程中发现,该公司在接到顾客订单后,直接交采购员李某办理采购并安排生产,李某不仅超量购买,且单价偏高。由于采购经理是李某的近亲,因此,仍签字核准李某申请的采购并安排生产。假设注册会计师张华认为大华公司在采购环节内部控制的设计和执行上存在重大缺陷,决定放弃对该环节内部控制的依赖,不再对该环节实施穿行测试和控制测试。
[要求] 大华公司内部控制存在哪些缺陷注册会计师的处理措施是否存在不当之处

答案

参考答案:大华公司内部控制存在以下缺陷:①采购前未执行清购程序;②采购未经授权;③请购过量、单价过高的商品未建立特殊控制活动,无采购预算;④未认真执行相关的权责划分;⑤接到顾客订单后,未获取客户对于产品设计和规格的认可而直接安排生产。
注册会计师决定放弃穿行测试不恰当。即使不拟信赖内部控制,注册会计师仍需执行穿行测试以确定以前对业务流程及可能发生错报环节的了解的准确性和完整性。

选择题
单项选择题

It is hard to escape the fact that in developed societies, despite progress, innovation and prosperity, there is something not quite right. In some cases, it is hard for people to put a finger on it. a feeling of emptiness and not belonging, a lack of defined relationships and solid social structures. In other respects, it is readily quantifiable, rates of drug abuse, violent crime and depression and suicide are rocketing. Why are we so unhappy It seems that the Enlightenment brought forth unparalleled liberty in economic, social and political life, but we are now undergoing a midlife crisis. The politics of happiness is nothing new. Aristotle once said that happiness is the goal of life. But for me, the person who brings the great conundrum of personal happiness alive is Robert Kennedy. In a beautifully crafted speech, he said what "makes life worthwhile" is "the health of our children, the quality of their education, they joy of their play," "the strength of our marriages.., our devotion to our country" and our "wit... wisdom and courage. " And he pointed out that none of these could be measured by gross national product.
Nor should we be surprised by the politics of happiness Ask people how they are, and they will answer in terms of their family life, community life and work life, rather than just what they are paid. Despite this, it is a notoriously difficult subject for politicians to grasp. One reason is that happiness and well-being are generally not well served by statistical analysis. Politicians, obsessed with inputs and outputs, targets and controls, are flummoxed by immeasurable concepts such as the value people place on spending time with their families. Another reason is that electoral cycles lend themselves to a culture of short-termism, with a need for immediate and quantifiable measurements.
One such measurement is GDP. In many ways, increasing this has been the raison d’etre for many center-right political parties since the 1980s. Back then, many developed economies were in a state of economic malaise, with persistently high inflation and unemployment. We needed something to reverse this stagnation and put us back onto the path of prosperity. Thankfully, we got that. Today we need to be just as revolutionary to put us back on track to social prosperity, to respond to that yearning for happiness. That is why I have been arguing in Britain that we need to refocus our energies on general well-being (GWB). It means recognizing the social, cultural and moral factors that give true meaning to our lives. In particular, it means focusing on a sustainable environment and building per societies. And yes, it also means recognizing that there is more to life than money., indeed, that quality of life means more than the quantity of money.
I think the center-right can be the champions of this cause. The center-left never really get the well-being agenda because they treat individuals as units of account. And they find it difficult to understand how it cannot be delivered simply by the push of a legislator’s pen. Instead, the politics of well-being is a politics that needs to be founded on sharing responsibility. Of course, government must take its own responsibilities. But that needs to be part of a wider cultural change, a cultural change that will occur as a consequence of legislation, leadership and social change. What’s the government’s role It is to show leadership and set the framework. Showing leadership means leading the change in the many areas that impact on well-being. For example, everyone would agree that spending more time with family is crucial to happiness. Here governments should be pioneers of flexible working with public-sector employees.
Setting the right framework means creating incentives and removing barriers to remodel the context within which the whole of society makes choices. Take the environment. Everyone would agree that a cleaner local environment would enhance our well-being. By setting a framework that creates a price for carbon in our economy and encourages green innovation, the government can help people make the better choice.
Ultimately, society’s happiness requires us all to play our part. Indeed, playing our part is part of being happy. That is why we need a revolution in responsibility. Corporate responsibility means businesses taking a proactive role, and taking account of their employees’ lives. Civic responsibility means giving power back to local government, community organizations and social enterprises so they can formulate local solutions to local problems. And personal responsibility means we all do out bit, be it in cleaning up our local environment or participating in local politics.
Professor Nell Browne at Bowling Green State University recently wrote an article. "If Markets Are So Wonderful, Why Can’t I Find Friends at the Store " It is not that markets are bad or that we are doomed to a life of perpetual unhappiness. Rather, given our advances in terms of political freedom, economic enterprise and cultural ingenuity, life could, and should, be more satisfying. That is why focusing on general well-being could be the big, defining political concept of the 21st century. And by recognizing the responsibility every section of society has, we also have the means to enhance it.

It can be concluded from the passage that the author’s major concern is ______.

A.the continuing social progress and prosperity

B.the development of western philosophy

C.corporate, civic and personal responsibilities

D.general well-being of the society