简答题

通过对被审计单位固定资产采用分析程序，审计人员分析常用的比率和趋势发现可能存在的错误有哪些?

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style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>分析程序

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style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>可能发生的错误

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style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>将本期计提的折旧额除以固定资产总成本，所得比率同上期相比

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style='font-size:9.0pt'> 

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style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>将累计折旧额除以固定资产总成本，所得比率同上期相比

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lang=EN-US style='font-size:9.0pt'> 

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style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>比较本期各月之间、本期与以前各期之间的修理及维护费用

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style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>分析固定资产的构成及其增减变动悄况，与在建厂程、现金流量表、生产能力等相关信息交叉复核

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lang=EN-US style='font-size:9.0pt'> 

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【正确答案】

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style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>分析程序

style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>可能发生的错误

style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>将本期计提的折旧额除以固定资产总成本，所得比率同上期相比

lang=EN-US style='font-size:9.0pt'>

style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>发现本期折旧额计算上的错误

lang=EN-US style='font-size:9.0pt'>

style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>将累计折旧额除以固定资产总成本，所得比率同上期相比

lang=EN-US style='font-size:9.0pt'>

style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>发现累计折旧计算上的错误

style='font-size:9.0pt'>

style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>比较本期各月之间、本期与以前各期之间的修理及维护费用

lang=EN-US style='font-size:9.0pt'>

style='font-size:9.0pt'> 

style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>发现资本性支出和收益性支出区分上的错误

lang=EN-US style='font-size:9.0pt'>

style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>分析固定资产的构成及其增减变动悄况，与在建厂程、

style='font-size:9.0pt'> 现金流量表、生产能力等相关信息交叉复核

lang=EN-US style='font-size:9.0pt'>

style='font-size:9.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";

mso-hansi-font-family:"Times New Roman"'>发现固定资产相关金额的合玥性和准确性

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【答案解析】