2023年中級(jí)審計(jì)師資格考試輔導(dǎo)審計(jì)報(bào)告

（第一部分）第九章審計(jì)匯報(bào)一、單項(xiàng)選擇題與內(nèi)部審計(jì)匯報(bào)相比，國(guó)家審計(jì)匯報(bào)特殊程序是：征求被審計(jì)單位意見(jiàn)分級(jí)復(fù)核送達(dá)被審計(jì)單位公告審計(jì)成果審計(jì)機(jī)關(guān)對(duì)被審計(jì)單位違反國(guó)家規(guī)定財(cái)務(wù)財(cái)政收支行為需要依法做出處理懲罰書(shū)面文獻(xiàn)是：審計(jì)匯報(bào)審計(jì)移交處理書(shū)審計(jì)決定書(shū)審計(jì)提議函當(dāng)注冊(cè)會(huì)計(jì)師出具保留心見(jiàn)審計(jì)匯報(bào)時(shí)，應(yīng)在審計(jì)匯報(bào)中使用“除……影響外”等術(shù)語(yǔ)部分是：注冊(cè)會(huì)計(jì)師責(zé)任段審計(jì)意見(jiàn)段引言段管理層對(duì)財(cái)務(wù)報(bào)表責(zé)任段我國(guó)國(guó)家審計(jì)審計(jì)匯報(bào)包括審計(jì)組審計(jì)匯報(bào)和審計(jì)機(jī)關(guān)審計(jì)匯報(bào)兩種，其中審計(jì)組出具審計(jì)匯報(bào)匯報(bào)對(duì)象是：被審計(jì)單位內(nèi)部審計(jì)機(jī)構(gòu)審計(jì)機(jī)關(guān)社會(huì)審計(jì)機(jī)構(gòu)下列選項(xiàng)中，屬于國(guó)家審計(jì)審計(jì)匯報(bào)是：非原則審計(jì)匯報(bào)內(nèi)部審計(jì)匯報(bào)原則審計(jì)匯報(bào)審計(jì)組審計(jì)匯報(bào)在社會(huì)審計(jì)中，當(dāng)注冊(cè)會(huì)計(jì)師在對(duì)許多重要項(xiàng)目無(wú)法實(shí)行必要審計(jì)程序，或者無(wú)法獲取必要審計(jì)證據(jù)，從而無(wú)法就財(cái)務(wù)報(bào)表整體作出評(píng)價(jià)時(shí).應(yīng)出具審計(jì)意見(jiàn)類(lèi)型是：否認(rèn)意見(jiàn)保留心見(jiàn)無(wú)法表達(dá)意見(jiàn)增長(zhǎng)闡明段無(wú)保留心見(jiàn)國(guó)家審計(jì)所針對(duì)審計(jì)對(duì)象是:派出審計(jì)組審計(jì)機(jī)關(guān)審計(jì)委托人審計(jì)小組被審計(jì)單位被審計(jì)單位對(duì)審計(jì)機(jī)關(guān)作出有關(guān)財(cái)政收支審計(jì)決定不服，可以采用行動(dòng)是:申請(qǐng)行政復(fù)議提起行政訴訟提請(qǐng)審計(jì)機(jī)關(guān)本級(jí)人民政府裁決不予理會(huì)下列可以運(yùn)用簡(jiǎn)式審計(jì)匯報(bào)是：內(nèi)部審計(jì)匯報(bào)社會(huì)審計(jì)匯報(bào)審計(jì)組審計(jì)匯報(bào)審計(jì)機(jī)關(guān)審計(jì)匯報(bào)國(guó)家審計(jì)機(jī)關(guān)向被審計(jì)單位做出審計(jì)決定根據(jù)是:審計(jì)決定書(shū)審計(jì)實(shí)行方案審計(jì)匯報(bào)審計(jì)告知書(shū)審計(jì)組審計(jì)匯報(bào)送達(dá)被審計(jì)對(duì)象征求意見(jiàn)時(shí)，被審計(jì)對(duì)象提交書(shū)面意見(jiàn)時(shí)限是:5日以?xún)?nèi)10日以?xún)?nèi)15日以?xún)?nèi)30日以?xún)?nèi)可以起到經(jīng)濟(jì)鑒證作用審計(jì)匯報(bào)是：注冊(cè)會(huì)計(jì)師簽發(fā)審計(jì)匯報(bào)審計(jì)機(jī)關(guān)審計(jì)匯報(bào)內(nèi)部審計(jì)匯報(bào)審計(jì)組審計(jì)匯報(bào)二、多選題下列有關(guān)審計(jì)匯報(bào)說(shuō)法中對(duì)有：審計(jì)匯報(bào)是審計(jì)工作和成果綜合反應(yīng)審計(jì)匯報(bào)是完畢審計(jì)任務(wù)標(biāo)志內(nèi)部審計(jì)匯報(bào)是具有法律效力證明文獻(xiàn)，起到經(jīng)濟(jì)鑒證作用審計(jì)匯報(bào)是社會(huì)經(jīng)濟(jì)信息客觀反應(yīng)國(guó)家審計(jì)審計(jì)匯報(bào)是國(guó)家審計(jì)機(jī)關(guān)向被審計(jì)單位作出審計(jì)決定根據(jù)下列屬于審計(jì)機(jī)關(guān)審計(jì)處理措施有：罰款責(zé)令限期退還被侵占國(guó)有資產(chǎn)責(zé)令按照國(guó)家統(tǒng)一會(huì)計(jì)制度有關(guān)規(guī)定進(jìn)行處理警告責(zé)令限期繳納應(yīng)當(dāng)上繳款項(xiàng)下列屬于審計(jì)成果公告重要內(nèi)容有：被審計(jì)單位基本狀況和審計(jì)評(píng)價(jià)意見(jiàn)審計(jì)發(fā)現(xiàn)重要問(wèn)題審計(jì)處理狀況和提議加強(qiáng)預(yù)算管理意見(jiàn)審計(jì)發(fā)現(xiàn)問(wèn)題整改狀況內(nèi)部審計(jì)匯報(bào)正文重要內(nèi)容包括:標(biāo)題審計(jì)根據(jù)審計(jì)結(jié)論審計(jì)決定審計(jì)提議社會(huì)審計(jì)匯報(bào)要素有：審計(jì)決定收件人引言段注冊(cè)會(huì)計(jì)師責(zé)任段審計(jì)意見(jiàn)段社會(huì)審計(jì)匯報(bào)中，在管理層對(duì)財(cái)務(wù)報(bào)表責(zé)任段，應(yīng)當(dāng)闡明內(nèi)容有:設(shè)計(jì)、實(shí)行和維護(hù)與財(cái)務(wù)報(bào)表編制有關(guān)內(nèi)部控制提及財(cái)務(wù)報(bào)表附注指明財(cái)務(wù)報(bào)表日期和涵蓋期間選擇和運(yùn)用恰當(dāng)會(huì)計(jì)政策做出合理會(huì)計(jì)估計(jì)審計(jì)工作匯報(bào)內(nèi)容包括:對(duì)本級(jí)預(yù)算執(zhí)行狀況總體評(píng)價(jià)加強(qiáng)預(yù)算管理意見(jiàn)本級(jí)預(yù)算執(zhí)行中存在重要問(wèn)題及糾正和處理狀況管理層對(duì)財(cái)務(wù)報(bào)表責(zé)任段審計(jì)后政府及各部門(mén)整改狀況下列屬于國(guó)家審計(jì)匯報(bào)中包括內(nèi)容有：審計(jì)根據(jù)標(biāo)題收件人審計(jì)評(píng)價(jià)意見(jiàn)實(shí)行審計(jì)基本狀況社會(huì)審計(jì)審計(jì)匯報(bào)分為：審計(jì)組審計(jì)匯報(bào)審計(jì)機(jī)關(guān)審計(jì)匯報(bào)內(nèi)部審計(jì)匯報(bào)原則審計(jì)匯報(bào)非原則審計(jì)匯報(bào)國(guó)家審計(jì)審計(jì)匯報(bào)經(jīng)復(fù)核后，還必須進(jìn)行審定?？梢愿鶕?jù)審計(jì)事項(xiàng)重要程度，分別由不一樣機(jī)構(gòu)或人員來(lái)審定。這些審定機(jī)構(gòu)或人員有：審計(jì)小組組長(zhǎng)審計(jì)機(jī)關(guān)主管領(lǐng)導(dǎo)審計(jì)機(jī)關(guān)審計(jì)業(yè)務(wù)會(huì)議本級(jí)人民政府上級(jí)人民政府在國(guó)家審計(jì)匯報(bào)中，審計(jì)評(píng)價(jià)意見(jiàn)內(nèi)容是針對(duì)被審計(jì)單位財(cái)務(wù)財(cái)政收支：合法性合理性有效性真實(shí)性效益性審計(jì)組審計(jì)匯報(bào)和審計(jì)機(jī)關(guān)審計(jì)匯報(bào)差異重要表目前：重要內(nèi)容匯報(bào)主體匯報(bào)對(duì)象匯報(bào)格式法律效力答案部分一、單項(xiàng)選擇題1.【對(duì)答案】：D【答案解析】：選項(xiàng)ABC內(nèi)部審計(jì)匯報(bào)也需要有這些程序。【答疑編號(hào)157160】2.【對(duì)答案】：C【答案解析】：見(jiàn)審計(jì)決定書(shū)定義?！敬鹨删幪?hào)157161】3.【對(duì)答案】：B【答疑編號(hào)157162】4.【對(duì)答案】：C【答案解析】：參照教材P151。【答疑編號(hào)157163】5.【對(duì)答案】：D【答案解析】：選項(xiàng)AC是社會(huì)審計(jì)匯報(bào)，選項(xiàng)B是內(nèi)部審計(jì)匯報(bào)?！敬鹨删幪?hào)157164】6.【對(duì)答案】：C【答案解析】：假如范圍受到限制也許產(chǎn)生影響非常重大和廣泛，不能獲取充足、合適審計(jì)證據(jù)，以致于無(wú)法對(duì)財(cái)務(wù)報(bào)表刊登審計(jì)意見(jiàn)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)出具無(wú)法表達(dá)意見(jiàn)審計(jì)匯報(bào)?！敬鹨删幪?hào)157165】7.【對(duì)答案】：D【答案解析】：注意是審計(jì)對(duì)象，不是匯報(bào)對(duì)象?！敬鹨删幪?hào)157167】8.【對(duì)答案】：C【答案解析】：被審計(jì)單位對(duì)審計(jì)機(jī)關(guān)作出有關(guān)財(cái)務(wù)收支審計(jì)決定不服，可以依法申請(qǐng)行政復(fù)議或者提起行政訴訟。被審計(jì)單位對(duì)審計(jì)機(jī)關(guān)作出有關(guān)財(cái)政收支審計(jì)決定不服，可以提請(qǐng)審計(jì)機(jī)關(guān)本級(jí)人民政府裁決，本級(jí)人民政府裁決為最終決定。【答疑編號(hào)157168】9.【對(duì)答案】：B【答案解析】：在我國(guó)，國(guó)家審計(jì)機(jī)關(guān)和內(nèi)部審計(jì)機(jī)構(gòu)在實(shí)行審計(jì)后，一般都要撰寫(xiě)詳式審計(jì)匯報(bào)?！敬鹨删幪?hào)157170】10.【對(duì)答案】：C【答案解析】：見(jiàn)審計(jì)匯報(bào)作用?！敬鹨删幪?hào)157171】11.【對(duì)答案】：B【答案解析】：送達(dá)被審計(jì)對(duì)象征求意見(jiàn)。同第三章內(nèi)容，10天日期限制。【答疑編號(hào)157172】12.【對(duì)答案】：A【答案解析】：社會(huì)審計(jì)突出作用是鑒證作用。【答疑編號(hào)157174】二、多選題1.【對(duì)答案】：ABDE【答案解析】：審計(jì)匯報(bào)作用。【答疑編號(hào)157176】2.【對(duì)答案】：BCE【答案解析】：根據(jù)《審計(jì)法》規(guī)定，審計(jì)機(jī)關(guān)、人民政府或者有關(guān)主管部門(mén)在法定職權(quán)范圍內(nèi)，根據(jù)法律、行政法規(guī)規(guī)定，區(qū)別狀況采用下列處理措施：⑴責(zé)令限期繳納應(yīng)當(dāng)上繳款項(xiàng)；⑵責(zé)令限期退還被侵占國(guó)有資產(chǎn)；⑶責(zé)令限期退還違法所得；（4）責(zé)令按照國(guó)家統(tǒng)一會(huì)計(jì)制度有關(guān)規(guī)定進(jìn)行處理；（5）其他處理措施?！敬鹨删幪?hào)157177】3.【對(duì)答案】：ABCE【答案解析】：審計(jì)成果公告重要內(nèi)容包括五項(xiàng)：（1）被審計(jì)單位基本狀況及審計(jì)評(píng)價(jià)意見(jiàn)；⑵審計(jì)發(fā)現(xiàn)重要問(wèn)題；⑶審計(jì)處理狀況和提議；⑷審計(jì)發(fā)現(xiàn)問(wèn)題整改狀況；（5）其他認(rèn)為需要公告內(nèi)容。【答疑編號(hào)157179】4.【對(duì)答案】：BCDE【答案解析】：選項(xiàng)A不屬于正文內(nèi)容。【答疑編號(hào)157180】5.【對(duì)答案】：BCDE【答案解析】：選項(xiàng)A屬于內(nèi)部審計(jì)、國(guó)家審計(jì)匯報(bào)內(nèi)容?！敬鹨删幪?hào)157181】6.【對(duì)答案】：ADE【答案解析】：選項(xiàng)BC屬于引言段應(yīng)當(dāng)闡明?！敬鹨删幪?hào)157182】7.【對(duì)答案】：ABCE【答案解析】：參見(jiàn)審計(jì)工作匯報(bào)內(nèi)容?！敬鹨删幪?hào)157183】8.【對(duì)答案】：ADE【答案解析】：選項(xiàng)BC屬于內(nèi)部審計(jì)匯報(bào)、社會(huì)審計(jì)匯報(bào)中內(nèi)容?！敬鹨删幪?hào)157184】9.【對(duì)答案】：DE【答案解析】：選項(xiàng)AB是國(guó)有審計(jì)匯報(bào)，選項(xiàng)C是內(nèi)部審計(jì)匯報(bào)?！敬鹨删幪?hào)157185】10.【對(duì)答案】：BC【答案解析】：根據(jù)重要程度，一般審計(jì)事項(xiàng)審計(jì)匯報(bào)，可以由審計(jì)機(jī)關(guān)主管領(lǐng)導(dǎo)審定；重大事項(xiàng)審計(jì)匯報(bào)，應(yīng)由審計(jì)機(jī)關(guān)審計(jì)業(yè)務(wù)會(huì)議審定?！敬鹨删幪?hào)157186】11.【對(duì)答案】：ADE【答案解析】：參見(jiàn)國(guó)家審計(jì)目。【答疑編號(hào)157187】12.