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任务1

任务1
任务1

一,答:(1)审计组负责人及组内成员均缺乏计算机系统方面的专业技能存在缺陷。会计事务所应当委托具有必要素质、专业胜任能力和时间的员工,按照法律法规、职业道德规范和业务准则的规定执行业务,以使会计事务所和项目负责人能够根据具体情况出具恰当的报告。

会计事务所委派的项目的负责人A及其项目组其他人员均不具有甲公司审计工作需要的计算机信息技术知识,应该选派有专业能力的人员来承担该工作。

(2)聘请参与甲公司计计自算机信息系统涉及的人参与审行工作不恰当。为鉴证业务对象的数据或其他记录会产生自我评价对独立性的威胁。张先生是参与甲公司计算机信息系统设计工作的人员,如果参与审计工作对甲公司计算机信息系统进行评价,属于是自已评价自己的设计成果。会产生自我评价独立性的威胁。

(3)审计小组人员之前互相复核不恰当。复核人员应当是拥有适当的经验、专业胜任和责任感。因此,确定复核人员的原则是,由项目组内经验较多的人员复核,经验较少的人员执行工作,这样才能够达到复核的目的。A注册会计师安排项目组人员内部的交互复核,没有按照复核的要求选择恰当的复核人员,存在问题。

(4)审计项目组成员之间存在专业问题争议尚未解决就出具审计报告是恰当的。在业务执行中,存在意见分歧是正常的现象。只有经过充分的讨论,才有利于分歧的解决,会计事务所应该制定切实可行的政策和程序来解决分歧,只有在意见分歧问题得到解决、项目负责人才能出具报告。如果在意见分歧问题得到解间前,项目负责人就出具报告,不仅有失应有的谨慎,而且容易导致出具不恰当的报告,难以合理保证实现质量控制的目标,在甲公司审计业务中,在存在专业意见分歧的情况下,仍然出具了审计报告是不恰当的。可以会导致出具不恰当的审计报告。

(5)出具审计报告后进行质量控制复核是不恰当的。需要进行项目质量复核的业务,应当要求出具报告前完成质量控制复核。且对于复核提出的重大事项得到满意解决的基础上,项目负责人才能出具报告。甲公司的审计业务被评为高风险业务,应该进行质重控制复核,对于复核时间的确定,应该在出具审计报告前,而不是在出具审计报告后。

二,答:(1)可能存在重大错报风险。理由:①2007年该行业平均销售增长率为12%,而甲公司计划要求增长为20%(超同行业增长率67%),甲公司是否可能达到这种超增长率,面对此问题注册会计师应该保持高度的职业怀疑态度。②结合(4),甲公司在2007年4月份将主要产品C销售量下调了8%至10%。尽管在2007年8月推出了D产品(C产品的改良型号),市场表现良好,但是D产品没有在当年大幅生产,且由于其实C产品的改良型号可能进一步压缩8月后C产品的销售量,在这多重因素的影响下甲公司能否达到20%的增长率率,这使审计人员更加怀疑是否有多级主营业务收入的可能性。③制定的年薪制成为管理屋虚构收入的动机及压力,因为只有达到目标才可以获得更多的收入,管理人员很可能由于利益的驱使人为的虚增营业收入,以此来获得高额的报酬,导致财务报表项目中营业收入及管理费用两项交易事项可能存在认定层次的重大错报风险,该风险属于认定层次。

(2)可能存大重大报风险。理由:①会计工作是一个需要相当工作经验及连续性的工作。2007年9月在甲公司服务了超过6年的财务总监的离职可能影响到企业整体会计工作的连续性及相关性,从而使得整个层次的财务报表出现重大错误。②除会计主管任职超过4年外,其余人员的平均服务期少于2年,这样表示甲公司可能运用了过多的专业胜任能力较弱的会计人员。由于内部控制制度的固有局限性,专业胜任能力较弱的人员可能由于自身因素使得

整个流程出现错报,由于单独或者汇总的错报从而影响整体的财务报表存大重大错报。该事项的风险属于财务报表层次的重大错报风险。

(3)可能存在重大错报风险。理由:D产品所耗高档金属材料比C产品略有上升,使得D 产品的原材料成本比C产品上升了3%,且会计人员大多数为不具有专业胜任能力的新成员。多项变动可能使得两种产品的成本发生多计剧本情况,从而导致主营业务成本增加。可能导致甲公司的期末账户余额相关的认定及各类交易和事项丰关的认定存在重大错报风险。该风险属于认定层次的重大错误风险。

(4)可能存在重大错报风险。理由:2008年1月的降价10%之后使得C产品毛利率为-2.11%{1-(1-8.1%)/(1-10%)},使得C产品的可变现净值小于其成本价值,按照企业会计准则的要求需要再2007年末对于C产品计提存货跌价准备。可能导致甲公司在期末账户余额相关的认定(存货的计价和分摊认定)及各类交易和事项丰关的认定(资产减值损失的完整性)存在重大错报风险。该风险属于认定层次的重大错报风险。

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