(1)不恰当。重要性是根据审计所处的具体环境确定的，不能仅仅因为两个公司的业务性质和规模相似就确定相同的重要性。

(2)不恰当。计划审计工作不是孤立的阶段，而是持续地不断修正的过程，贯穿于审计过程始终。

(3)不恰当。在制定总体审计策略时，应当确定财务报表整体的重要性水平。

(4)恰当。

(5)不恰当。除非监盘程序不可行，注册会计师应当对存货实施监盘程序。注册会计师不能以执行程序成本过高为由不执行必要的审计程序。

(6)不恰当。注册会计师合理设计审计程序的性质、时间安排和范围，并有效执行审计程序，降低的是检查风险。重大错报风险是财务报表审计前存在重大错报的可能性，注册会计师只能评估和应对，却无法降低。

[Answer]

(1)Inappropriate. Materiality could be determined depending on the specific audit environment, the same materiality should not be recognized because two companies have similar business nature and size.

(2)Inappropriate. Planning audit work is not an isolate phase, but a continuous revision process throughout the whole audit process.

(3)Inappropriate. When setting up overall audit strategy, the materiality on the whole financial statements should be determined.

(4)Appropriate.

(5)Inappropriate. Unless the procedures on supervision of counting are not feasible, CPA should perform supervision of inventory count procedures. CPA should not re{use to perform necessary audit procedures for the reason of high implementation cost.

(6)Inappropriate. The nature, time arrangement and scope of audit procedures are reasonably designed by CPA, and effectively implementation of audit procedures are to reduce the detection risk. The risk of material misstatement is the possibility that financial statements may be subject to the risk of material misstatement before auditing, CPA could only evaluate and response, but could not reduce.