审计作业答案-审计目标与审计过程.doc

审计作业审计目标与审计过程一、选择题1.下列哪句话最贴切地说明了CPA对财务报表出具报告的理由（ B ）？A可能存在侵占资产行为，CPA很可能发现这些行为B公司编制报表与人们使用报表之间可能存在不同利益C可能存在账户余额错报，CPA的工作通常能够纠正这些错报D内部控制可能存在设计缺陷2. 独立审计有助于经济信息的传递，因为审计（ B ）。A证实了管理当局财务陈述的准确性 B增加了财务报表的可信性C保证财务信息是公允反映的 D向财务报表读者保证，所有的欺诈性活动均已被纠正3.审计师极有可能分析存货周转率，以便获得管理当局关于（ C ）认定的证据。A存在或发生 B权利和义务 C估价或分摊 D表达和披露4. 审计客户的董事会和审计委员会对已由审计师引起他们注意的不重要的违法行为拒绝采取任何行动。由于他们未采取任何行动，审计师退出了该审计业务。审计师的这一决策，主要是由于对（ D ）的怀疑。A财务报表披露不充分 B会计政策估计不合理C他们不作为所导致的范围限制 D依赖管理当局的陈述5. 对于财务报表及其附注披露充分性的主要责任由（ D ）承担。A被分派去负责该业务的合伙人 B对外勤工作负责的审计师C编制该报表及其附注的工作人员 D客户二、分析题1.下面是应用于应收账款审计的与余额相关的具体审计目标 （a至 h）和管理层认定 （1 至 5）。与余额相关的具体审计目标所参考的明细表是在资产负债表日来源于每一顾客的应收账款明细表。与余额相关的具体审计目标a.没有未入账的应收账款。 b. 应收账款未被出售或贴现。c.已经提供了不可能收回的应收账款。 d. 已成为不能收回的应收账款已被核销。e.明细表中的所有应收账款都预期在一年内收回。 f.限制应收账款性质的所有协议或条件都已知并披露。g.明细表中的所有应收账款都是在正常经营业务过程中产生的，没有应收关联方的款项。h. 年末销售截止适当。管理当局认定：1. 存在或发生2. 完整性3. 估价或分摊4. 权利和义务5. 反映和披露要求：对于每一个与余额相关的具体审计目标，指出其相应的管理当局认定与余额相关的一般审计目标。SPECIFIC BALANCE-RELATED AUDIT OBJECTIVEMANAGEMENTASSERTIONCOMMENTSa.There are no unrecorded receivables.2.CompletenessUnrecorded transactions or amounts deal with the completeness objective.b.Receivables have not been sold or discounted.4.Rights and obligationsReceivables not being sold or discounted concerns the rights and obligations objective and assertion.c.Uncollectible accounts have been provided for.3.Valuation or allocationProviding for uncollectible accounts concerns whether the allowance for uncollectible accounts is adequate. It is part of the realizable value objective and the valuation or allocation assertion.d.Receivables that have become uncollectible have been written off.3.Valuation or allocationThis is part of the realizable value objective and the valuation or allocation assertion. There may also be some argument that this is part of the existence objective and assertion. Accounts that are uncollectible are no longer valid assets.e.All accounts on the list are expected to be collected within one year.3.Valuation or allocationAccounts that are not expected to be collected within a year should be classified as long-term receivables. It is therefore being included as part of the classification objective and consequently under the valuation or allocation assertion. Some people believe that it is also a part of the presentation and disclosure assertion.f.Any agreement or condition that restricts the nature of trade receivables is known and disclosed.5.Presentation and disclosureThe nature of trade receivables is a part of the presentation and disclosure objective and therefore the presentation and disclosure assertion.g.All accounts on the list arose from the normal course of business and are not due from related parties.3.Valuation or allocationConcerns the classification of accounts receivable and is therefore a part of the classification objective and the valuation or allocation assertion. Some people believe that like item e., it is a part of presentation and disclosure.h.Sales cutoff at year- end is proper.3.Valuation or allocationCutoff is a part of the cutoff objective and therefore part of the valuation or allocation assertion.2.下面是应用于现金支出审计的与交易相关的具体审计目标 （a至 f）、管理层认定 （1 至 5）。与交易相关的具体审计目标a.已入账的现金支出是采购商品或接受劳务的金额，并已正确入账。b. 现金支出已适当地记入了应付账款主文件，并已正确汇总。c.已入账的现金支出的商品和劳务已实际收到。 d. 现金支出交易已适当地分类。e.发生的现金支出交易已入账。 f.现金支出交易已在正确日期入账。管理当局认定：1. 存在或发生2. 完整性3. 估价或分摊4. 权利和义务5. 反映和披露要求：a.解释管理当局认定、与交易相关的一般审计目标、与交易相关的具体审计目标之间的区别以及它们之间的关系。b. 对于每一个与交易相关的具体审计目标，指出其相应的管理当局认定和与交易相关的一般审计目标。a.Management assertions are implied or expressed representations by management about the classes of transactions and related accounts in the financial statements. SAS 31 (AU 326) classifies five broad categories of assertions which are stated in the problem. These assertions are the same for every transaction cycle and account. General transaction-related audit objectives are essentially the same as management assertions, but they are expanded somewhat to help the auditor decide which audit evidence is necessary to satisfy the management assertions. Accuracy, classification, timing, and posting and summarization are a subset of the valuation or allocation assertion. Specific transaction-related audit objectives are determined by the auditor for each general transaction-related audit objective. These are done for each transaction cycle to help the auditor determine the specific amount of evidence needed for that cycle to satisfy the general transaction-related audit objectives. b.andc. The easiest way to do this problem is to first identify the general transaction-related audit objectives for each specific transaction-related audit objective. It is then easy to determine the management assertion using Table 6-2 (p. 147 in text) as a guide.SPECIFIC TRANSACTION-RELATED AUDIT OBJECTIVEb. MANAGEMENT ASSERTIONc.GENERAL TRANSACTION-RELATED AUDIT OBJECTIVEa.Recorded cash disbursement transactions are for the amount of goods or services received and are correctly recorded. 3.Valuation or allocation8.Accuracyb.Cash disbursement transactions are properly included in the accounts payable master file and are correctly summarized.3.Valuation or allocation11. Posting and summarizationc.Recorded cash disbursements are for goods and services actually received.1.Existence or occurrence6.Existenced.Cash