甲会计师事务所审计A公司2×10年度财务报表。在测试与应收票据相关的内部控捌时。发现

题型:问答题

问题:

甲会计师事务所审计A公司2×10年度财务报表。在测试与应收票据相关的内部控捌时。发现如下事项:

(1)应收票据保管员甲同时负责登记应收票据明细账;

(2)金额在20万元以下的应收票据贴现由财务经理乙审批,20万元以上的应收票据贴现由总经理丙审批;

(3)在处理应收票据或办理应收票据贴现时,在得到相应审批授权后,由不负责保管应收票据及登记应收票据明细账的丁来办理。

要求:

(1)请分别说明上述内部控制的有关政策与措施是否有缺陷,对于有缺陷的事项,请提出改进建议。

(2)请设计三种能够证明应收票据存在的细节测试程序,简要说明即可。

考点:注册会计师审计注册会计师考试审计模拟试卷六2014年
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Father Christmas is at risk of serious illness because of his bulging waistline and needs to cut down on the mince pies, doctors warned.

A survey of shopping centre Santas in Scotland revealed an average waist size of 47 inches - seven inches more than is considered safe.

Dr Miles Fisher, consultant physician at Glasgow Royal Infirmary said: "The image of Santa is of a round, jolly person but if you have obesity around your tummy, then it is very bad for you.

"Before, we thought it was just not good to be overweight but now we know that having fat around your middle is particularly bad.

"That fat produces hormones, which have been associated with heart disease and other conditions."

According to health guidelines, having a waist circumference of more than 40 inches for men or 35 inches for women is a key indicator of abdominal obesity.

It is associated with a greater risk of heart disease or type 2 diabetes. And people who have rounder stomachs, known as "central obesity", are more at risk than people who are merely overweight.

Perhaps Santa should consider cutting back on the sherry as well.

1.What is the best title for the passage?

A. Doctors order Santa to go on a diet

B. Overweight Causes Many Diseases

C. A Survey on Father Christmas

D. Father Christmas should be Jolly

2.Generally speaking, if a man’s waist size is about _____ inches, he is likely to be healthy.

A. 54                  B.25                 C. 47                D. 37

3. What does the underlined word probably mean in the first paragraph?

A. 强壮的          B. 鼓起的          C.扁细的           D. 修长的

4. According to the passage, Father Christmas should be _______.

A. funny and strong.                B. amusing and a little fat

C. quick and handsome              D. healthy and serious

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