(1)A注册会计师的做法恰当。审计准则规定，在识别和评估由于舞弊导致的重大错报风险时，注册会计师应当基于收入确认存在舞弊风险的假定，评价哪些类型的收入、收入交易或认定导致舞弊风险。

(2)在针对评估的由于舞弊导致的财务报表层次重大错报风险确定总体应对措施时，注册会计师应当：①在分派和督导项目组成员时，考虑承担重要业务职责的项目组成员所具备的知识、技能和能力，并考虑由于舞弊导致的重大错报风险的评估结果；②评价被审计单位对会计政策(特别是涉及主观计量和复杂交易的会计政策)的选择和运用，是否可能表明管理层通过操纵利润对财务信息作出虚假报告；③在选择审计程序的性质、时间安排和范围时，增加审计程序的不可预见性。

(3)注册会计师应当考虑通过下列方式应对舞弊导致的认定层次重大错报风险：①改变拟实施审计程序的性质，以获取更为可靠、相关的审计证据，或获取其他佐证性信息，包括更加重视实地观察或检查，在实施函证程序时改变常规函证内容，询问被审计单位的非财务人员等；②改变实质性程序的时间，包括在期末或接近期末实施实质性程序，或针对本期较早时间发生的交易事项或贯穿于本会计期间的交易事项实施测试；③改变审计程序的范围，包括扩大样本规模、采用更详细的数据实施分析程序等。

(4)管理层凌驾于控制之上的风险属于特别风险。无论对管理层凌驾于控制之上的风险的评估结果如何，注册会计师都应当设计和实施审计程序，用以：①测试日常会计核算过程中作出的会计分录以及编制财务报表过程中作出的其他调整是否适当。②复核会计估计是否存在偏向，并评价产生这种偏向的环境是否表明存在由于舞弊导致的重大错报风险。

③对于超出被审计单位正常经营过程的重大交易，或基于对被审计单位及其环境的了解以及在审计过程中获取的其他信息而显得异常的重大交易，评价其商业理由(或缺乏商业理由)是否表明被审计单位从事交易的目的是为了对财务信息作出虚假报告或掩盖侵占资产的行为。

[Answer]

(1)Appropriate. According to auditing standards, in the identification and assessment of the risk of material misstatement due to fraud, the CPA should be based on the assumption of the existence of fraud in the income confirmed process to evaluate which types of income, income transaction or assertion could result in fraud risk.

(2)In response to the assessment of financial statement level material misstatement due to fraud, the CPA should consider the following procedures: ①Knowledge, skills, and abilities of the engagement team members that are responsible for important business functions are considered when assigning and supervising the project team members, and to consider the results of the assessment of the risk of material misstatement due to fraud.

②Evaluating the audit client's selection and use of the accounting policies (in particular to subjective measurement and complex transactions accounting policies), and consider whether it is possible to show that management by manipulating profits make a false report on financial information.

③The choice of the nature, the timing and scope of the audit procedures increase the uncertainty of the audit procedures.

(3)The CPA should consider the following actions to reply the assertion level's risk of material misstatement due to fraud:

①Change the nature of the audit procedures which is plan to implement, to obtain more reliable and relevant audit evidence, or obtain other supporting information, including pay more attention to the field observations or check,  change the routine confirmation content at implementing confirmation procedure, inquiry of client's non-financial personnel.

②Change the time of substantive procedures, including the implementation of substantive procedures at the end of the period or close to the end of the period, and the implementation of substantive procedures to the event of an earlier date of the current periods, or the transactions throughout the accounting period.

③Changes the scope of the audit procedures, including the expansion of the size of the sample, the use of more detailed data to implement the analysis program, etc.

(4)The risk of management override is a particular risk. Regardless of the assessment result of the risk of the management override of the control, the CPA shall design and implement the audit procedures, for the purpose of.

①To test the appropriateness of the accounting entries and other adjustments made during the process of the preparation of the financial statements.

②Review whether the accounting estimate is biased, and evaluate whether the environment in which this bias is produced indicates the existence of the risk of material misstatement due to fraud.

③For the material transaction that is beyond over the range of client's normal course of business, or based on understanding of the client and its environment and other information obtained during the audit process is abnormal significant transactions, the CPA should evaluate whether the commercial reasons (or lack of commercial reasons) indicates the purpose of the transaction is to make false report or conceal misappropriation of assets.