审计案例分析（Audit case analysis）.doc

审计案例分析（Audit case analysis） A judge, and explain the reasons for the 1. before accepting the audit business, he served as auditor to former auditors understand the audit importance level surface. Answer: wrong. Reason: the level of audit materiality is determined by the auditors understanding of the situation and not by any of the auditors. 2. if the auditors need confirmation should be no difference in the accounts receivable, accounts receivable balance indicates that all right. Answer: wrong. Reason: the audit personnel not to audit all accounts receivable confirmation. 3. the person who keeps the notes receivable in the audit unit shall not handle the relevant accounting entries. Answer: yes. Reason: Division of responsibilities in line with internal control of sales. 4. if the audited entity is audited for the first time, the auditors need to audit the initial balance of the fixed assets, and it is the best audit method to examine the inventory records of each fixed asset carefully. Answer: wrong. Rationale: a careful audit is the best way to record all important borrowing records from fixed assets and accumulated depreciation accounts. 5., auditors in the review of fixed assets valuation accuracy, such as the audited units from related enterprises to buy fixed assets prices are significantly higher than or below the net value of the fixed assets, can not be verified. Answer: wrong. Rationale: when the price of a fixed asset purchased by a related enterprise is significantly higher or lower than the net value of the fixed asset, the auditor must verify that the audit unit is prevented from whitewashing the report number. 6. inventory ending inventory is the basic requirement of the internal control of the audited entity stock, but the auditors should also bear the corresponding responsibility. Answer: wrong. Reason: the inventory inventory management audit unit by the authorities to establish a sound internal control responsibilities, audit staff is not respons