练习5-实施风险评估程序答案

各个公司可以自行设计各种单据，并将单据内容与结果列示在“实验过程中使用的表格”中，可以注明单据设计人与单据使用效果。SafetySupervisionBureauoftheparty'smasslineeducationalpracticereformprogramtopromotetheimplementationoftherectification,establishanewsystemtowork,inaccordancewiththerequirementsofthecountyPartycommittee,CountySafetySupervisionBureauleadershipcheckoutthefourwindsthereareproblems,makethefollowingimplementationoftherectificationprogram.First,theguidingideologyandbasicprinciplesof(a)guidethought:theparty'seighteen,theeighteensessionofthesecond,theThirdPlenarySessionofthespiritasaguide,conscientiouslyimplementthespiritofgeneralsecretaryXiJinping'simportantspeechseries,instrictaccordancewiththelookinthemirror,dressup,washbath,curetreatment,thegeneralrequirements,focusonmaintainingtheparty'sadvancednatureandpurity,closelylinkedtothepeopleandpragmaticcleanthemainAndlookinthemirror,dressup,washbath,curetreatment,thegeneralrequirementsoffocustosolvethefourwindsissue,thepriorityamongprioritiesrectificationasfirmlyputthefourwinds,thesystemconstructionisthefundamentalstrategyofthecomprehensivewipeouttherootcause,inordertopromotetheimplementationoftherectificationandtheestablishmentoftheworktoensurethateducationalpracticefromstarttofinish,goodtodogood,credibility,benefitthemasses,promotethesustainedandhealthydevelopmentoftheworkofproductionsafetyscience(two).Basicprinciples:1,adeepunderstandingofthebasicprinciplesofcarryingouttheparty'smasslineeducationalpractice:oneisthecentraladheretopositiveeducation,twoistoinsistoncriticismandselfcriticismThree,adheretothepragmatic,fouristoadheretoguidance,adheretotheleadership.Thefiveis2,combinedwiththeactualworkoftheunit,oneistoadheretotheleadership.Theoneresponsible,startfromthepartyandamemberoftheteamtotakethelead,thefirstchangequickly,reallychangerealchange,undertheaboverate,establishabenchmark.Thetwoistoinsistonfocusingonthefourwinds.Ingeneraltherectificationatthesametime,focusingonremediationfourwindsproblemisnottoletgo,toseizethepeoplemostobjectionable,reflectthemostintensefocusonsolvingaproblem,arenovation,acrucialone.Thethreeistoadherestrictlyfrom一、单项选择题1．注册会计师了解被审计单位及其环境的目的是（C）。A．为了进行风险评估程序B．收集充分适当的审计证据C．为了识别和评估财务报表重大错报风险D．控制检查风险2．注册会计师对行业状况、法律环境与监管环境以及其他外部因素了解的范围和程度会因被审计单位所处行业、规模以及其他因素的不同而不同，注册会计师应当将了解的重点放在（B）。A．风险评估程序B．对被审计单位的经营活动可能产生重要影响的关键外部因素以及与前期相比发生的重大变化C．重大错报风险D．重大错报风险和检查风险3．内部控制的目标不包括（B）。A．财务报告的可靠性B．审计风险处在低水平C．经营的效率和效果D．在所有经营活动中遵守法律法规的要求4．注册会计师通常不实施下列风险评估程序，以获取有关控制设计和执行的审计证据（D）。A．询问被审计单位的人员B．观察特定控制的运用C．检查文件和报告D．分析程序5．关于控制环境的说法不正确的是（D）。A．控制环境包括治理职能和管理职能，以及治理层和管理层对内部控制及其重要性的态度、认识和措施B．控制环境设定了被审计单位的内部控制基调，影响员工对内部控制的认识和态度。良好的控制环境是实旖有效内部控制的基础C．在评价控制环境的设计和实施情况时，注册会计师应当了解管理层在治理层的监督下，是否营造并保持了诚实守信和合乎道德的文化，以及是否建立了防止或发现并纠正舞弊和错误的恰当控制D．在审计业务承接阶段，注册会计师就需要对控制环境作出最终评价二、多项选择题1．风险评估程序包括（ABCD）。各个公司可以自行设计各种单据，并将单据内容与结果列示在“实验过程中使用的表格”中，可以注明单据设计人与单据使用效果。SafetySupervisionBureauoftheparty'smasslineeducationalpracticereformprogramtopromotetheimplementationoftherectification,establishanewsystemtowork,inaccordancewiththerequirementsofthecountyPartycommittee,CountySafetySupervisionBureauleadershipcheckoutthefourwindsthereareproblems,makethefollowingimplementationoftherectificationprogram.First,theguidingideologyandbasicprinciplesof(a)guidethought:theparty'seighteen,theeighteensessionofthesecond,theThirdPlenarySessionofthespiritasaguide,conscientiouslyimplementthespiritofgeneralsecretaryXiJinping'simportantspeechseries,instrictaccordancewiththelookinthemirror,dressup,washbath,curetreatment,thegeneralrequirements,focusonmaintainingtheparty'sadvancednatureandpurity,closelylinkedtothepeopleandpragmaticcleanthemainAndlookinthemirror,dressup,washbath,curetreatment,thegeneralrequirementsoffocustosolvethefourwindsissue,thepriorityamongprioritiesrectificationasfirmlyputthefourwinds,thesystemconstructionisthefundamentalstrategyofthecomprehensivewipeouttherootcause,inordertopromotetheimplementationoftherectificationandtheestablishmentoftheworktoensurethateducationalpracticefromstarttofinish,goodtodogood,credibility,benefitthemasses,promotethesustainedandhealthydevelopmentoftheworkofproductionsafetyscience(two).Basicprinciples:1,adeepunderstandingofthebasicprinciplesofcarryingouttheparty'smasslineeducationalpractice:oneisthecentraladheretopositiveeducation,twoistoinsistoncriticismandselfcriticismThree,adheretothepragmatic,fouristoadheretoguidance,adheretotheleadership.Thefiveis2,combinedwiththeactualworkoftheunit,oneistoadheretotheleadership.Theoneresponsible,startfromthepartyandamemberoftheteamtotakethelead,thefirstchangequickly,reallychangerealchange,undertheaboverate,establishabenchmark.Thetwoistoinsistonfocusingonthefourwinds.Ingeneraltherectificationatthesametime,focusingonremediationfourwindsproblemisnottoletgo,toseizethepeoplemostobjectionable,reflectthemostintensefocusonsolvingaproblem,arenovation,acrucialone.ThethreeistoadherestrictlyfromA．询问被审计单位管理层和内部其他相关人员B．分析程序C．观察和检查D．穿行测试2．注册会计师在风险评估程序中询问审计单位管理层和财务人员以下方面的问题（ABCD）。A．管理层所关注的主要问题B．可能影响财务报告的交易和事项，或者目前发生的重大会计处理问题C．被审计单位最近的财务状况、经营成果和现金流量D．被审计单位发生的其他重要变化3．注册会计师了解被审计单位及其环境时应当实施下列观察和检查程序（ABC