中央电大形成性测评系统2013年春学《审计学》形考任务答案（Formative assessment system of Central Television University -- Study on the exam task of auditing in the spring of 2013）.docVIP

中央电大形成性测评系统2013年春学《审计学》形考任务答案（Formative assessment system of Central Television University -- Study on the exam task of auditing in the spring of 2013） In the spring of 2013, auditing, the 01-04 exam, answers 01 task 1. the ABC firm accepts the Commission and audits the 20 * 8 annual financial statements of a company, and appoints the A certified accountant as the person in charge of the project. After accepting the entrustment, the A certified accountant found that the business process of a company was controlled by computer information system, and the members of the audit project group lacked professional skills in this field. A certified public accountant learned that Mr. Zhang of a software company was involved in the design of a companys computer information system, so Mr. Zhang was invited to join the audit team to test the system and issue a test report. During the audit process, the A certified accountant requires the audit team members to review each others work and sign in the work sheet review column. In the review process, the audit team members on the issue of a professional differences, A Certified Public Accountants on this issue specifically written to the relevant departments for consultation, has not received a reply. In view of the high risk of the business, the ABC accountant appointed the experienced CPA who did not participate in the business to carry out the quality control review of the project after the audit report was issued. [requirements] point out the problems existing in the business quality control of the ABC accounting firm (including the audit project team) and briefly explain the reasons. A: (1) no policies and procedures for quality control of the undertaking. According to the control criterion of quality of service requirements, accept the CPA audit business needs to meet three general requirements: whether the customer is the execution of business integrity, necessary quality, professional competence, time and resources and whet