(1)不恰当。将每一笔销售交易作为抽样单元进行函证，效率更高。

(2)不恰当。注册会计师还可以通过实施追加的审计程序或雇用、聘请其他专家来获取证据，如果仍无法获取充分、适当的审计证据，注册会计师有必要按照准则的规定发表非无保留意见。

(3)不恰当。后任注册会计师应当征得被审计单位同意，并与前任注册会计师进行沟通。

(4)不恰当。项目组应在审计报告日后60天内完成审计工作底稿的归档工作，即应当于2019年5月19日前完成审计工作底稿的归档工作。

(5)恰当。

【Answers】

(1)Inappropriate.It is more efficient to use each sales transaction as a sample unit to conduct a confirmation.

(2)Inappropriate.The CPA can also obtain evidence by implementing additional audit procedures or hiring other experts.If it is still not possible to obtain sufficient and appropriate audit evidence.it is necessary for the CPA to issue unqualified opinions in accordance with the guidelines.

(3)Inappropriate.The later CPA should obtain the consent of the audited entity and communicate with the former CPA.

(4)Inappropriate.The Project team shall complete the archiving of the audit work paper within 60 days after the audit reporting date,that is,the archiving work of the audit work paper shall be completed by May 19,2019.

(5)Appropriate.