2. 财经
  3. (本小题可以选用中文或英文解答，如使用英文解答，须全部使用英文) A注册会计师在对HT造纸有限公司2013年度财务报表进行审计时，收集到以下六组审计证据： (1)原材料入库验收单与购货发票； (2)销货发票副本与销货单； (3)领料单与材料

(本小题可以选用中文或英文解答，如使用英文解答，须全部使用英文) A注册会计师在对HT造纸有限公司2013年度财务报表进行审计时，收集到以下六组审计证据： (1)原材料入库验收单与购货发票； (2)销货发票副本与销货单； (3)领料单与材料

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问题 (本小题可以选用中文或英文解答，如使用英文解答，须全部使用英文)
  A注册会计师在对HT造纸有限公司2013年度财务报表进行审计时，收集到以下六组审计证据：
  (1)原材料入库验收单与购货发票；
  (2)销货发票副本与销货单；
  (3)领料单与材料成本计算表；
  (4)纳税申报表与税款计算表；
  (5)存货盘点表与存货监盘记录；
  (6)银行询证函回函与银行对账单。
  要求：请分别说明每组审计证据中哪项审计证据较为可靠，并简要说明理由。
选项
答案 (1)购货发票较为可靠。购货发票是由被审计单位以外的单位填制的，比被审计单位填制的原材料入库验收单更可靠。 (2)销货发票副本较为可靠。销货发票副本属于在被审计单位外部流转的证据，比仅在被审计单位内部流转的销货单更可靠。 (3)领料单较为可靠。材料成本计算表所依据的原始凭证是领料单，因此，领料单比材料成本计算表更可靠。 (4)纳税申报表较为可靠。纳税申报表提交给外部税务机关，由税务机关审核确认；税 款计算表是被审计单位自己计算税款使用的。 (5)存货监盘记录较为可靠。存货盘点表是被审计单位对存货盘点的记录，而存货监盘记录是注册会计师实施存货监盘程序的记录，所以，存货监盘记录较存货盘点表更可靠。 (6)银行询证函回函较为可靠。注册会计师直接获取的银行存款函证回函较被审计单位提供的银行对账单更可靠。 (1)Purchase invoice is more reliable．The purchase invoices are filled by the companies which are not the audited companies；it is more reliable than raw material warehouse receiving report which is filled by the audited companies． (2)Sales invoice copy is more reliable．Sales invoice copy belongs to external circulation evidence of audited companies，it is more reliable than the bill of sales is flowed in the inside of the audited companies． (3)Material requisition is more reliable．The table of raw material cost according to original certificate．This original certificate is material requisition．Thus，material requisition is more reliable than material requisition． (4)Tax table is more reliable．The tax table is submitted to external tax authority．and is reviewed and confirmed by the tax authority．The tax calculation is used by the audited company to calculate the tax． (5)Inventory monitoring record is more reliable．Stocktaking sheet is the stocktaking record for audited company’s inventory，the inventory monitoring table is recorded for the inventory of audited companies．Thus，Inventory monitoring record is more reliable than the stocktaking sheet． (6)The bank confirmation request reply is more reliable．The reply of bank confirmation which is obtained directly by the auditor is more reliable than the bank reconciliation which is provided by the audited companies．
解析
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