【正确答案】正确答案：(1)不恰当。当期初余额存在对本期财务报表产生重大影响的错报，且错报的影响未能得到正确的会计处理和恰当的列报时，注册会计师应当对财务报表发表保留意见或否定意见。 (2)不恰当。存货占资产比重较大，不应仅实施检查文件记录证实其存在，此项审计程序不足以获取充分、适当的审计证据。 (3)不恰当。A注册会计师应执行审计程序证实是否满足预计负债确认条件。如满足预计负债确认条件，而被审计单位未进行账务处理，应考虑对审计报告的影响。 (4)不恰当。如果在审计报告日前获取的其他信息中识别出重大不一致，并且需要对其他信息作出修改，但管理层拒绝修改，除非治理层的成有成员参与管理被审计单位注册会计师应就该事项与治理层进行沟通，并采取下列措施之一：①在审计报告中增加其他事项段，说明重大不一致；②拒绝提交审计报告；③解除业务约定。 (1)Inappropriate．When the existed beginning balance has significant influence for the current financial report and the influence of the misstatements are not treated correctly and listed appropriately，the auditor should issue the qualified or adverse opinion for the financial report． (2)Inappropriate．The inventory has high ratio in the assets，shall not conduct checkdocument to prove the existence only，as sufficient and appropriate audit evidence cannot be obtained via this audit procedure． (3)Inappropriate．Auditor A should implement the audit procedure to prove whether meet the reorganization conditions for accrued liability or not．If those are met，but the accounting treatment is not deal with the audited company，the influence to the auditreport should be considered (4)Inappropriate．If the information obtained before the audit report date is identified sinificant inconsistency and need to modify other. information，but the management refiases to modifv. The one of the following measures shotlld be implemented：①The other paragraph is added to audit report，it shows the significant inconsistent．②Audit report is refused to submit．③The engagement letter is removed.