题目内容
2004年度会计报表由其他会计师事务所的注册会计师审计，在对期初余额进行审计时，后任注册会计师一般不需对期初余额发表专门的审计意见，但应根据期初余额对所审计的当期会计报表的影响程度，合理运用专业判断，以确定期初余额的审计范围。（）
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按照默认规定，Excel单元格中的日期在显示时靠左对齐。( )
(1)Because each college or university features a different campus environment, the day-to-day life of students varies widely from one school to another. (2)The following sections describe some of the most common features of student life at four-year colleges and universities.(3)Students live in a Variety of settings at four-year colleges and universities, depending on the regulations of the institution and its location. Some institutions require that undergraduate students live in college- or university-approved housing, especially during their first and second years. At other institutions, students may live either on or off campus. Off-campus housing may be in privately owned or independently operated boarding houses, apartments, or rooms. Some students organize their own cooperative living arrangements and jointly rent apartments or houses to reduce housing and food expenses.Students who live away from home during their college or university years typically experience a major turning point in their lives that has little to do with academics or professional training. (4)Most first-year students welcome this increased independence, although many also find that living away from home, family, and friends can introduce unexpected challenges. (5)Campus provide common settings for students to form new bonds with those who share similar experiences. 5（）
A公司是XYZ会计师事务所首次接受委托的客户，在开展审计工作前注册会计师进行了尽职调查，了解该公司的内部控制制度，并进行了穿行测试。其中有关情况如下：（1）公司设出纳一名、会计两名、一名会计主管。现金出纳负责保管现金、票据或空白银行支票等凭证，公司有部分现金销售收入，出纳每天进行现金盘点，并登记现金日记账和现金销售明细账，定期取得银行对账单，编制银行存款余额调节表。会计人员主要分工其他资产、销售收入和成本的核算工作。会计主管审核有关凭证并编制报表。（2）公司实行产品事业部管理制度，由各事业部自行采购原材料、生产和销售，原材料和产成品实物保管由公司仓库统一管理。事业部的职能分工如下：由生产部门根据需要提出请购，由事业部经理审批后，由专门采购员负责询价，然后再由事业部经理审批后签订合同，采购员实施采购和验收入库。由销售科对外业务谈判、确定销售价格、签署销售合同，开具发票，并负责确认发货，催收货款，如果需要对客户给予销售折扣等信用，则需要事业部经理审批。产品销售退回经事业部经理审批后退还仓库，并通知财务退款。各事业部的费用开支由事业部经理审批。收款有公司出纳统一收取。注册会计师穿行测试中发现：会计甲每月负责登记应收账款明细账和总账，与客户核对往来，将发货记录和发票明细进行核对，登记应收账款和主营业务收入的明细账；会计乙每月负责登记采购原材料明细账、核对生产成本计算单，分配生产费用，登记生产成本明细表，结转主营业务成本等。要求：（1）分析公司内部会计控制方面存在的问题，并说明如何修正完善。（2）请说明在编制总体审计计划时，要提请关注的主要事项。（3）如果评估有高风险项目，在实施中如何进行控制，工作底稿中如何记录
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