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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>1001422】</span>函證被審計(jì)單位的應(yīng)付賬款時(shí)，注冊(cè)會(huì)計(jì)師認(rèn)為某被審計(jì)單位重要供應(yīng)商應(yīng)付賬款賬戶在資產(chǎn)負(fù)債表日余額較小，注冊(cè)會(huì)計(jì)師決定不對(duì)其函證。（ &nbsp; &nbsp;）</p>
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0902224】</span>如果注冊(cè)會(huì)計(jì)師發(fā)現(xiàn)應(yīng)收賬款余額增長(zhǎng)幅度高于銷售收入的增長(zhǎng)幅度，注冊(cè)會(huì)計(jì)師需要分析具體原因，并在必要時(shí)采取擴(kuò)大函證比例、增加截止測(cè)試和期后收款測(cè)試的比例等措施來(lái)應(yīng)對(duì)。（）</p>
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0902720】</span>如果注冊(cè)會(huì)計(jì)師發(fā)現(xiàn)應(yīng)收賬款余額增長(zhǎng)幅度高于銷售收入的增長(zhǎng)幅度，注冊(cè)會(huì)計(jì)師需要分析具體原因，并在必要時(shí)采取恰當(dāng)措施，可能采取的措施包括（）。</p>
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">注冊(cè)會(huì)計(jì)師在確定重要性時(shí)通常選定一個(gè)基準(zhǔn)。下列因素中，注冊(cè)會(huì)計(jì)師在選擇基準(zhǔn)時(shí)不需要考慮的是</span>( &nbsp;&nbsp;&nbsp;)。</span></p><p><br/></p>
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0901424】</span>假定收入確認(rèn)存在舞弊風(fēng)險(xiǎn)，意味著注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)將與收入確認(rèn)相關(guān)的所有認(rèn)定都假定為存在舞弊風(fēng)險(xiǎn)。（）</p>
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">對(duì)于識(shí)別出的超出正常經(jīng)營(yíng)過(guò)程的重大關(guān)聯(lián)方交易，如有相關(guān)合同或協(xié)議，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)予以檢查。下列各項(xiàng)中，注冊(cè)會(huì)計(jì)師在檢查時(shí)應(yīng)當(dāng)評(píng)估的有</span>( &nbsp;&nbsp;&nbsp;)。（2014年多選題）</span></p><p><br/></p>
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">下列有關(guān)前后任注冊(cè)會(huì)計(jì)師溝通的說(shuō)法中，錯(cuò)誤的有（）。</span></span></p>
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0801929】</span></p>當(dāng)重大錯(cuò)報(bào)風(fēng)險(xiǎn)較高時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮在期末或期末以后實(shí)施實(shí)質(zhì)性程序。( &nbsp; &nbsp;)
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    ["\u6b63\u786e","\u9519\u8bef"]
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0902321】</span>如果注冊(cè)會(huì)計(jì)師發(fā)現(xiàn)被審計(jì)單位的毛利率變動(dòng)較大，注冊(cè)會(huì)計(jì)師可以采用定性分析與定量分析相結(jié)合的方法，從行業(yè)及市場(chǎng)變化趨勢(shì)、產(chǎn)品銷售價(jià)格和產(chǎn)品成本要素等方面對(duì)毛利率變動(dòng)的合理性進(jìn)行調(diào)查。（）</p>
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0805420】</span></p>在針對(duì)完整性認(rèn)定設(shè)計(jì)細(xì)節(jié)測(cè)試時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)選擇包含在財(cái)務(wù)報(bào)表金額中的項(xiàng)目，并獲取相關(guān)審計(jì)證據(jù)。( &nbsp; &nbsp;)
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    ["\u6b63\u786e","\u9519\u8bef"]
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    <p>風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式要求注冊(cè)會(huì)計(jì)師在審計(jì)過(guò)程中，以重大錯(cuò)報(bào)風(fēng)險(xiǎn)的（ ）作為工作主線。</p>
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0802126】</span></p>注冊(cè)會(huì)計(jì)師在期中實(shí)施了進(jìn)一步審計(jì)程序后，無(wú)需再對(duì)該事項(xiàng)在期末實(shí)施審計(jì)程序。（ &nbsp; &nbsp;）
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    · 發(fā)起提問(wèn) 瀏覽
    <p>風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式要求注冊(cè)會(huì)計(jì)師在審計(jì)過(guò)程中，以重大錯(cuò)報(bào)風(fēng)險(xiǎn)的（&nbsp;&nbsp;&nbsp; ）作為工作主線。</p>
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    ["\u8bc6\u522b","\u8bc4\u4f30","\u5e94\u5bf9","\u6d88\u9664"]
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0801523】</span></p>注冊(cè)會(huì)計(jì)師在設(shè)計(jì)進(jìn)一步審計(jì)程序時(shí)，應(yīng)當(dāng)考慮的因素有( &nbsp; &nbsp;)
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    ["\u98ce\u9669\u7684\u91cd\u8981\u6027","\u88ab\u5ba1\u8ba1\u5355\u4f4d\u91c7\u7528\u7684\u7279\u5b9a\u63a7\u5236\u7684\u6027\u8d28","\u6d89\u53ca\u7684\u5404\u7c7b\u4ea4\u6613\u3001\u8d26\u6237\u4f59\u989d\u548c\u62ab\u9732\u7684\u7279\u5f81","\u91cd\u5927\u9519\u62a5\u53d1\u751f\u7684\u53ef\u80fd\...
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0800229】</span></p>如果控制環(huán)境存在缺陷，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮在期中而非期末實(shí)施更多的審計(jì)程序。( &nbsp; &nbsp;)
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    ["\u6b63\u786e","\u9519\u8bef"]
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0801820】</span></p>在確定進(jìn)一步審計(jì)程序的性質(zhì)時(shí)，注冊(cè)會(huì)計(jì)師首先需要考慮的是財(cái)務(wù)報(bào)表層次的重大錯(cuò)報(bào)風(fēng)險(xiǎn)（ &nbsp; &nbsp;）
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    ["\u6b63\u786e","\u9519\u8bef"]
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0800821】</span></p>擬實(shí)施進(jìn)一步審計(jì)程序的總體審計(jì)方案包括實(shí)質(zhì)性方案和綜合性方案。其中，實(shí)質(zhì)性方案是指注冊(cè)會(huì)計(jì)師在實(shí)施進(jìn)一步審計(jì)程序時(shí)以控制測(cè)試為主。( &nbsp; &nbsp;)
    會(huì)計(jì)網(wǎng)用戶
    ["\u6b63\u786e","\u9519\u8bef"]
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>1001620】</span>注冊(cè)會(huì)計(jì)師在對(duì)應(yīng)付賬款實(shí)施函證程序時(shí)，應(yīng)當(dāng)從應(yīng)付賬款明細(xì)賬中選取函證對(duì)象。（ &nbsp; &nbsp;）</p>
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    ["\u6b63\u786e","\u9519\u8bef"]
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    <p>【1800826】注冊(cè)會(huì)計(jì)師負(fù)責(zé)審計(jì)甲集團(tuán)公司本年度財(cái)務(wù)報(bào)表，確定集團(tuán)財(cái)務(wù)報(bào)表整體的重要性為600萬(wàn)元。截至本年年末，甲集團(tuán)公司賬面余額1200萬(wàn)元的一條新建生產(chǎn)線已達(dá)到預(yù)定可使用狀態(tài)，因未辦理竣工決算，該生產(chǎn)線尚未轉(zhuǎn)入固定資產(chǎn)。注冊(cè)會(huì)計(jì)師認(rèn)為該錯(cuò)報(bào)為分類錯(cuò)誤，且涉及折舊金額較小，不構(gòu)成重大錯(cuò)報(bào)，同意管理層不予調(diào)整。（ &nbsp;&nbsp;&nbsp;）</p>
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    ["\u6b63\u786e","\u9519\u8bef"]
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    <p><span style=";font-family:等線;font-size:14px"><span style="font-family:等線">【</span>0804729】</span></p>在確定控制測(cè)試的范圍時(shí)，注冊(cè)會(huì)計(jì)師可能考慮的因素有( &nbsp; )
    會(huì)計(jì)網(wǎng)用戶
    ["\u5728\u62df\u4fe1\u8d56\u671f\u95f4\u88ab\u5ba1\u8ba1\u5355\u4f4d\u6267\u884c\u63a7\u5236\u7684\u9891\u7387","\u901a\u8fc7\u6d4b\u8bd5\u4e0e\u8ba4\u5b9a\u76f8\u5173\u7684\u5176\u4ed6\u63a7\u5236\u83b7\u53d6\u7684\u5ba1\u8ba1\u8bc1\u636e\u7684\u8303\u56f4","\u63a7\u5236\u7684\u9884\u671f\u504f\u5d...
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