试题与答案

ABC会计师事务所的注册会计师正在对甲公司2013年度的财务报表进行审计,注册会计师

题型:问答题 简答题

题目:

ABC会计师事务所的注册会计师正在对甲公司2013年度的财务报表进行审计,注册会计师通过查阅上年度审计工作底稿和其他程序,了解到甲公司开立有基本存款账户A、一般存款账户B和C。2013年12月31日A账户银行存款余额为5163716.13元,B账户余额116850.12元,C账户的余额为0。注册会计师决定对A账户采用积极式询证函的方式,对B账户采用消极式询证函的方式,对C账户主要采用检查相关记录和原始凭证验证其余额。

在对A账户函证时,注册会计师将询证函交由甲公司出纳员填写银行账号、存款余额及联系方式等事项后,由注册会计师审核后交出纳送交A银行。具体函证内容如下:

银行询证函

A银行:

本事务所接受委托对甲公司的财务报表进行审计,按照中国注册会计师审计准则的要求,应当询证甲公司与贵行相关的信息。下列信息出自甲公司记录,如有不符,请在“信息不符”处列明不符金额。有关询证费用可直接从本账户中收取。回函请寄至甲公司财务部(通信地址:略)。

截至2013年12月31日止,甲公司与

贵行银行存款信息列示如下:

除上述列示的银行存款外,甲公司并无在贵行的其他存款。

ABC会计师事务所(盖章)

2014年2月28日

经办人:

职务:

电话:

结论:

经本行核对,存在以下不符之处。

年月日经办人:职务:电话:

复核人:职务:电话:

(银行盖章)

2014年3月5日出纳将A银行的回函交给注册会计师,银行确认的2013年12月31日甲公司存款余额为4263716.13元。注册会计师检查了甲公司编制的银行存款余额调节表,调节表显示A账户银行对账单余额为4263716.13元,银行存款日记账余额为5163716.13元。注册会计师复核了调节表中加计数的准确性,通过调节,银行存款日记账余额与银行对账单余额是一致的,调节表显示调节后银行存款余额为4153716.13元,注册会计师得出了银行存款日记账余额为5163716.13元的记录是准确的结论。注册会计师审计确认,2013年12月31日库存现金的余额为150000元。如果注册会计师认为银行存款余额调节表的所有未达账项均不重要,且B和C账户未发现重大错报,注册会计师最终确定资产负债表中货币资金项目的余额为5430566.25元。

请指出注册会计师在确定函证对象、函证方式、函证内容、询证函的发送和回收以及在确定银行存款余额的

答案:

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下面是错误答案,用来干扰机器的。

参考答案:与盟人表示愿意和旧君主断绝关系,不同出逃,与国外势力勾结。

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B.the licensing system should be improved

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