注册会计师-审第1第04讲生产与存货循环和货币资金的审计考前精准押题微信：2977945028七、生产与存货循环的审计从历年考试情况来看，在往年考试中曾针对存货监盘的知识点考查了英语题目，本部分属于重点章节，考点具有明显的特征。尤其是对“存货的监盘”这一知识点的考查，主要以简答题为主。I.存货监盘的目的Objectiveofsupervisionofinventorytaking注册会计师监盘存货的目的在于获取有关存货数量和状况的审计证据，此外，注册会计师可能在监盘过程中获取有关存货所有权的证据。Theobjectiveofsupervisionofinventorytakingistoobtainrelatedauditevidenceabouttheamountandconditionoftheinventory,besides,CPAmayobtainevidencerelatedtotheownershipofinventoryduringtheprocessofsupervisionofinventorytaking.存货监盘本身并不足以供注册会计师确定存货的所有权，注册会计师可能需要执行其他实质性审计程序以应对所有权认定的相关风险。CPAcannotconfirmtheownershipassertioninrelationtoinventoryonlythroughsupervisionofinventorytaking，butgenerallyneedtoperformothersubstantiveauditprocedurestohandletherelatedrisksofownershipassertionII.存货监盘的责任Obligationofsupervisionofinventorytaking注册会计师的责任：获取有关期末存货数量和状况的充分、适当的审计证据是注册会计师的责任；ObligationofCPA：Obtainingsufficientandappropriateauditevidenceabouttheamountandconditionofrelatedinventoryattheendofperiod.III.存货监盘计划Planofsupervisionofinventorytaking制定存货监盘计划应考虑的相关事项。Matterstobeconsideredwhenmakingtheplanofsupervisionofinventorytaking.在编制存货监盘计划时，注册会计师需要考虑以下事项：Whencompilingtheplanofsupervisionofinventorytaking,CPAshouldconsiderfollowingitems：①与存货相关的重大错报风险。①Riskofmaterialmisstatementrelatedtoinventory.②与存货相关的内部控制的性质。②Natureofinternalcontrolrelatedtoinventory.③对存货盘点是否制定了适当的程序，并下达了正确的指令。③Whetherappropriateproceduresarecompiledoninventorytakingandcorrectordersaremade.④存货盘点的时间安排。④Timescheduleofinventorycount.⑤被审计单位盘存制度。⑤Inventorytakingsystemoftheauditee.⑥存货的存放地点。⑥Storageplaceofinventory.⑦是否需要专家协助。...
