问题 多项选择题

辛注册会计师负责对J公司2010年度财务报表进行审计。在实施存货监盘程序时,遇到以下事项,请代为作出正确的专业判断。

当设计审计程序以获取关于盘点日的存货总量与期末存货记录之间的变动是否已被适当记录的审计证据时,注册会计师考虑的相关事项包括()。

A.对永续盘存记录的调整是否适当

B.J公司永续盘存记录的可靠性

C.从盘点获取的数据与永续盘存记录存在重大差异的原因

D.存货数量本身受自然条件影响的情况

答案

参考答案:A, B, C

解析:

当设计审计程序以获取关于盘点日的存货总量与期末存货记录之间的变动是否已被适当记录的审计证据时,注册会计师考虑的相关事项包括:(1)对永续盘存记录的调整是否适当;(2)被审计单位永续盘存记录的可靠性;(3)从盘点获取的数据与永续盘存记录存在重大差异的原因。

阅读理解

阅读理解

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