【例题·多选题】执行财务报表审计工作时，注册会计师的总体目标有（ABD ）。 A.对财务报表整体是否不存在由舞弊或错误导致的重大错报获取合理保证 B.对财务报表是否在所有重大方面按适用的财务报告编制基础编制发表审计意见 C.对财务报表整体是否存在由舞弊或错误导致的重大错报获取合理保证 D.根据审计结果对财务报表出具审计报告，并与管理层和治理层沟通
【例题·多选题】在确定执行审计工作的前提时，下列有关甲公司管理层责任的说法中，A注册会计师认为正确的有（ABCD ）。
A.甲公司管理层应当允许A注册会计师查阅与编制财务报表相关的所有文件 B.甲公司管理层应当负责按照适用的财务报告编制基础编制财务报表
rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"calcium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Onthe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the C.甲公司管理层应当允许A注册会计师接触所有必要的相关人员 D.甲公司管理层应当负责设计、执行和维护必要的内部控制
【例题·单选题】对于下列销售收入认定，通过比较资产负债表日前后几天的发货单日期与记账日期，A注册会计师认为最可能证实的是（ C ）。
A.发生 B.完整性 C.截止 D.分类
rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"cacium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Onthe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the
【例题·单选题】对于下列应收账款认定，通过实施函证程序，注册会计师认为最可能证实的是（C A.计价和分摊 B.分类 C.存在 D.完整性
rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"calcium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problfaith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rinsisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. On）。 p on Marx doctrine and Communist of firm belief, and on China features Socialist of firm ency light fair, one-sided development, and deformity development of problem, em of capacity, keeural, and heavy efficithe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the
【例题·单选题】对于下列存货认定，通过向生产和销售人员询问是否存在过时或周转缓慢的存货，注册会计师认为最可能证实的是（A ）。 A.计价和分摊
B.权利和义务 C.存在 D.完整性
rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"cacium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Onthe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the 例题：
1.办公大楼被用作银行借款的抵押物，但未在附注中披露（完整性、发生及权利和义务）； 2.将应收账款明细账余额借贷相抵后列在应收账款项目中（分类和可理解性）；
3.将2011年3月到期的长期借款列示在2010年度财务报表的“长期借款”项目中（分类和可理解性；应当列示在“一年内到期的非流动负债”项目中）；
4.律师估计未决诉讼有败诉的可能性，可能的赔偿金额为100-200万，但披露的赔偿金额为60-80万元（准确性和计价）。 5.关联方交易不满足公平交易的条件，但披露为公平交易（分类和可理解性）。
【例题·单选题】下列各项中，与所审计期间的各类交易和事项相关的认定是（ ）。
rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"calcium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Onthe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the A.计价和分摊 B.权利和义务 C.完整性
D.存在
【例题】A注册会计师负责对X公司20X2年度财务报表实施审计。在审计的计划阶段，A注册会计师针对重大错报风险较高的若干领域设计了拟实施的进一步审计程序,下表摘录了其中一部分。
rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"cacium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Onthe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the 序号 （1） （2） （3） （4） （5） （6） 要求：
拟实施的进一步审计程序 从请购单追查至验收单、卖方及应付账款明细账 检查生产设备的购货，核实付款人是否为X公司 检查财务费用中是否含有应予以资本化的借款利息 检查与关联方发生的销售交易是否经过批准 检查长期股权投资的核算方法是否符合规定 观察仓库的安全设施是否足以防止存货失窃 请指出注册会计师计划实施的每一项进一步审计程序最容易发现财务报表中哪一个项目的哪一个认定，将答案直接填入下表相应的空格中。
序号 （1） （2） 相关的财务报表项目 相关的认定 rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"calcium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Onthe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the （3） （4） （5） （6）
序号 （1） （2） （3） （4） （5） （6） 相关的财务报表项目 应付账款 固定资产 财务费用/固定资产 营业收入 长期股权投资 存货 相关的认定 完整性 权利和义务 分类/完整性 发生 计价和分摊 存在
rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"cacium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Onthe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the
【例题·综合题】甲公司是ABC会计师事务所的常年审计客户，主要从事医疗器械设备的生产和销售。A类产品为大中型医疗器械设备，主要销往医院；B类产品为小型医疗器械设备，主要通过经销商销往药店。X注册会计师负责审计甲公司2010年度财务报表。
资料一：
X注册会计师在审计工作底稿中记录了所了解的甲公司情况及其环境，部分内容摘录如下：
（1）2010年初，甲公司在5个城市增设了销售服务处，使销售服务处的数量增加到11个，销售服务人员数量比上年末增加50%。
（3）由于市场上B类产品竞争激烈，甲公司在2010年初将B类产品的价格平均下调10%。
（5）2010年12月，一名已离职员工向甲公司董事会举报，称销售总监有虚报销售费用的行为。甲公司已对此事展开调查，目前尚无结论。
（6）甲公司的生产设备使用的备件的购买和领用不频繁，但各类备件的种类繁多。为减轻年末存货盘点的工作
rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"calcium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Onthe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the 量，甲公司管理层决定于2010年11月30日对备件进行盘点，其余存货在2010年12月31目进行盘点。
资料二：
X注册会计师在审计工作底稿中记录了所获取的甲公司的财务数据，部分内容摘录如下： 金额单位：万元
项目 主营业务收入 减：销售返利 营业收入 营业成本 销售费用 ——员工薪酬 未审数 2010年 A类产品 6 800 O 6 800 3 500 1 300 B类产品 6 300 300 6 000 4 300 已审数 2009年 A类产品 4 500 0 4 500 2 700 800 B类产品 6 000 280 5 720 3 700 rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"cacium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. Onthe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the ——办公室租390 350 要求：
rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work afaith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberaliinsisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. On金 利润总额 2 000 1 200 应收账款 4900 3500 坏账准备 （100） （80） 存货 ——发出商品 410 400 ——备件 290 330 其他应付款 ——返利 420 280 ——租金 120 90 nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"calcium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm nd questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, nd prosperous, a deployment, a sm, the historical nihilism athe party. Focus on honesty and self-discipline standards of \"four clean\" \"four consciousness\he work principle and various violations of party discipline punishment ... 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that China's development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize \"two 100 year\" goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of \"five in one\" overall layout and four \"comprehensive\" strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic health development; advance \"area way\" construction, and Beijing Jin JI collaborative development, and Yngtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the party's political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the \"Tigers\" and \"fly\". (7) the （1）针对资料一（1）至（6）项，结合资料二，假定不考虑其他条件，逐项指出资料一所列事项是否可能表明存在重大错报风险。如果认为存在重大错报风险，简要说明理由，并说明该风险主要与哪些项目（仅限于营业收入、营业成本、销售费用、应收账款、坏账准备、存货和其他应付款）的哪些认定相关。
rasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation ... The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on \"seven a has of\" \"five a must\enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line \"three strict three real\" requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in \"lift what flag, and go what road\" Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency \"cacium\oblem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, \"universal values\o-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang \"on both sides people\nd disciplinary make \"four wind\que, and make mission groups guy, problem, seriously draw Zhou ongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. For those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity development of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. On
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