三、簡答題(本題型共5題，每題5分，共25分。其中第1個簡答題可以自主選擇中文或者英文作答，如選擇英文作答，該小題須全部使用英文。對指定試題全部使用英文作答、并且答題正確的，獎勵5分)

　　1.

　　【正確答案】：(1)質(zhì)量控制制度適用范圍不正確。質(zhì)量控制制度適用于ABC會計師事務(wù)所執(zhí)行歷史財務(wù)信息審計和審閱業(yè)務(wù)、其他鑒證業(yè)務(wù)及相關(guān)服務(wù)業(yè)務(wù)。(1分)

　　(2)質(zhì)量控制制度的最終責(zé)任人不正確。會計師事務(wù)所的主任會計師應(yīng)當(dāng)對質(zhì)量控制制度承擔(dān)最終責(zé)任。(1分)

　　(3)向所受獨立性要求約束的人員獲取其遵守獨立性政策和程序的書面確認(rèn)函的時間要求不正確。應(yīng)當(dāng)每年至少一次向所受獨立性要求約束的人員獲取其遵守獨立性政策和程序的書面確認(rèn)函。(1分)

　　(4)對于上市公司審計業(yè)務(wù)，沒有嚴(yán)格制定定期輪換注冊會計師制度是不正確的。對于上市公司審計業(yè)務(wù)，定期輪換注冊會計師是必須要執(zhí)行的，而不是“考慮是否”執(zhí)行定期輪換注冊會計師。(1分)

　　(5)對于上市公司審計業(yè)務(wù)，項目質(zhì)量控制復(fù)核工作沒有嚴(yán)格執(zhí)行是不正確的。對于上市公司審計業(yè)務(wù)，一定要執(zhí)行項目質(zhì)量控制復(fù)核制度，并不是在無法實施其他相關(guān)措施后才執(zhí)行項目質(zhì)量控制復(fù)核。(1分)

　　Answer:

　　(1)The applicable scope of the quality control system is incorrect. The quality control system is applicable for Accounting firm ABC to have all historical financial information audits and approval service, other assurance engagement and other related service.

　　(2)The ultimate responsible person of quality control system is incorrect. The chief auditor of accounting firm should take ultimate responsibilities over the quality control system.

　　(3)The frequency requirement of the written confirmation submitted by related person to state their compliance with independence policy and procedure is incorrect. Related people controlled by independence policy and procedure should submit their confirmation in written to state their compliance with independence policy and procedure at least once a year.

　　(4)It is wrong as quality control system does not cover strict periodical rotation requirement of senior auditor for listed company financial audit service. For listed company financial audit service, it is required for the accounting firm to periodically rotate CPA. It is not appropriate to only consider whether to rotate CPA or not.

　　(5)For listed company financial audit service, it is incorrect that the project quality control review is not strictly implemented. As for listed company financial audit service, it is required to implement project quality control review rather than to implement quality control review only after other procedure cannot be implemented.

　　2.

　　【正確答案】：(1)該事項是在資產(chǎn)負(fù)債表日后、審計報告日前發(fā)生的，雖不影響2009年度財務(wù)報表的金額，但可能影響對財務(wù)報表的正確理解，乙注冊會計師應(yīng)當(dāng)提請B公司在財務(wù)報表中予以適當(dāng)披露。(1分)

　　(2)注冊會計師應(yīng)當(dāng)通知被審計單位治理層不要將財務(wù)報表和審計報告向第三方報出(0.5分);如果財務(wù)報表仍被報出了，注冊會計師應(yīng)當(dāng)采取措施防止財務(wù)報表使用者信賴該審計報告，注冊會計師采取的具體措施取決于自身的權(quán)利、義務(wù)以及所征詢的法律意見。(0.5分)

　　(3)注冊會計師采取的措施有：

　�、� 實施必要的審計程序;(1分)

　�、� 復(fù)核管理層采取的措施能否確保所有收到原財務(wù)報表和審計報告的人士了解這一情況;(1分)

　　③ 針對修改后的財務(wù)報表出具新的審計報告。(1分)