2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》會(huì)計(jì)差錯(cuò)更正考點(diǎn)歸納模擬試題

2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》會(huì)計(jì)差錯(cuò)更正考點(diǎn)歸納模擬試題考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題要求：下列各題中，只有一個(gè)符合題意的正確答案，請(qǐng)將正確答案的序號(hào)填入括號(hào)內(nèi)。1.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的說法中，正確的是（）。A.會(huì)計(jì)差錯(cuò)更正是指對(duì)會(huì)計(jì)報(bào)表中已披露的會(huì)計(jì)差錯(cuò)進(jìn)行糾正。B.會(huì)計(jì)差錯(cuò)更正是指對(duì)會(huì)計(jì)報(bào)表中未披露的會(huì)計(jì)差錯(cuò)進(jìn)行糾正。C.會(huì)計(jì)差錯(cuò)更正是指對(duì)會(huì)計(jì)報(bào)表中存在的會(huì)計(jì)差錯(cuò)進(jìn)行糾正。D.會(huì)計(jì)差錯(cuò)更正是指對(duì)會(huì)計(jì)報(bào)表中存在的重大會(huì)計(jì)差錯(cuò)進(jìn)行糾正。2.下列各項(xiàng)中，不屬于會(huì)計(jì)差錯(cuò)的是（）。A.賬簿記錄中的數(shù)字錯(cuò)誤。B.計(jì)算機(jī)舞弊。C.前期差錯(cuò)。D.因會(huì)計(jì)政策變更而導(dǎo)致的會(huì)計(jì)差錯(cuò)。3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，正確的是（）。A.對(duì)于前期重大會(huì)計(jì)差錯(cuò)，采用追溯重述法進(jìn)行會(huì)計(jì)處理。B.對(duì)于非重大會(huì)計(jì)差錯(cuò)，采用未來適用法進(jìn)行會(huì)計(jì)處理。C.對(duì)于會(huì)計(jì)差錯(cuò)更正，采用未來適用法進(jìn)行會(huì)計(jì)處理。D.對(duì)于前期重大會(huì)計(jì)差錯(cuò)和非重大會(huì)計(jì)差錯(cuò)，均采用追溯重述法進(jìn)行會(huì)計(jì)處理。4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的披露，正確的是（）。A.對(duì)于會(huì)計(jì)差錯(cuò)更正，只需在財(cái)務(wù)報(bào)表附注中進(jìn)行披露。B.對(duì)于會(huì)計(jì)差錯(cuò)更正，應(yīng)在財(cái)務(wù)報(bào)表附注中披露差錯(cuò)的內(nèi)容、原因和影響。C.對(duì)于會(huì)計(jì)差錯(cuò)更正，只需在財(cái)務(wù)報(bào)表附注中披露差錯(cuò)的影響。D.對(duì)于會(huì)計(jì)差錯(cuò)更正，無需進(jìn)行披露。5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序，正確的是（）。A.審計(jì)人員應(yīng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確。B.審計(jì)人員應(yīng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露是否充分。C.審計(jì)人員應(yīng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。D.以上都是。6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)證據(jù)，正確的是（）。A.審計(jì)人員應(yīng)收集被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的原始憑證。B.審計(jì)人員應(yīng)收集被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部審計(jì)報(bào)告。C.審計(jì)人員應(yīng)收集被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)議記錄。D.以上都是。7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)結(jié)論，正確的是（）。A.審計(jì)人員應(yīng)確定被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確。B.審計(jì)人員應(yīng)確定被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露是否充分。C.審計(jì)人員應(yīng)確定被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。D.以上都是。8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)報(bào)告，正確的是（）。A.審計(jì)人員應(yīng)在審計(jì)報(bào)告中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確。B.審計(jì)人員應(yīng)在審計(jì)報(bào)告中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露是否充分。C.審計(jì)人員應(yīng)在審計(jì)報(bào)告中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。D.以上都是。9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)意見，正確的是（）。A.審計(jì)人員應(yīng)在審計(jì)意見中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確。B.審計(jì)人員應(yīng)在審計(jì)意見中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露是否充分。C.審計(jì)人員應(yīng)在審計(jì)意見中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。D.以上都是。10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)建議，正確的是（）。A.審計(jì)人員應(yīng)在審計(jì)建議中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確。B.審計(jì)人員應(yīng)在審計(jì)建議中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露是否充分。C.審計(jì)人員應(yīng)在審計(jì)建議中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。D.以上都是。二、多項(xiàng)選擇題要求：下列各題中，有兩個(gè)或兩個(gè)以上符合題意的正確答案，請(qǐng)將正確答案的序號(hào)填入括號(hào)內(nèi)。1.會(huì)計(jì)差錯(cuò)更正的審計(jì)程序包括（）。A.檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確。B.檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露是否充分。C.檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。D.檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的原始憑證。2.會(huì)計(jì)差錯(cuò)更正的審計(jì)證據(jù)包括（）。A.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的原始憑證。B.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部審計(jì)報(bào)告。C.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)議記錄。D.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的審計(jì)意見。3.會(huì)計(jì)差錯(cuò)更正的審計(jì)結(jié)論包括（）。A.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確。B.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露是否充分。C.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。D.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的審計(jì)意見。4.會(huì)計(jì)差錯(cuò)更正的審計(jì)報(bào)告包括（）。A.審計(jì)人員對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確的評(píng)價(jià)。B.審計(jì)人員對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露是否充分的評(píng)價(jià)。C.審計(jì)人員對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確的評(píng)價(jià)。D.審計(jì)人員對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的審計(jì)意見。5.會(huì)計(jì)差錯(cuò)更正的審計(jì)意見包括（）。A.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確。B.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露是否充分。C.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。D.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的審計(jì)建議。6.會(huì)計(jì)差錯(cuò)更正的審計(jì)建議包括（）。A.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理是否正確。B.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露是否充分。C.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。D.被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的審計(jì)意見。7.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法包括（）。A.追溯重述法。B.未來適用法。C.直接調(diào)整法。D.前期差錯(cuò)調(diào)整法。8.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策包括（）。A.會(huì)計(jì)估計(jì)變更。B.會(huì)計(jì)政策變更。C.會(huì)計(jì)差錯(cuò)。D.會(huì)計(jì)估計(jì)。9.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)包括（）。A.會(huì)計(jì)估計(jì)變更。B.會(huì)計(jì)政策變更。C.會(huì)計(jì)差錯(cuò)。D.會(huì)計(jì)估計(jì)。10.會(huì)計(jì)差錯(cuò)更正的披露包括（）。A.財(cái)務(wù)報(bào)表附注。B.財(cái)務(wù)報(bào)表。C.財(cái)務(wù)報(bào)表附注和財(cái)務(wù)報(bào)表。D.財(cái)務(wù)報(bào)表和財(cái)務(wù)報(bào)表附注。四、判斷題要求：下列各題中，正確的說法請(qǐng)打“√”，錯(cuò)誤的說法請(qǐng)打“×”。1.會(huì)計(jì)差錯(cuò)更正是指對(duì)會(huì)計(jì)報(bào)表中存在的會(huì)計(jì)差錯(cuò)進(jìn)行糾正，但不包括會(huì)計(jì)政策變更和會(huì)計(jì)估計(jì)變更。（）2.會(huì)計(jì)差錯(cuò)更正的審計(jì)程序包括對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)的審查。（）3.對(duì)于會(huì)計(jì)差錯(cuò)更正，如果涉及以前年度的重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)采用追溯重述法進(jìn)行會(huì)計(jì)處理。（）4.會(huì)計(jì)差錯(cuò)更正的審計(jì)證據(jù)主要包括被審計(jì)單位的內(nèi)部審計(jì)報(bào)告、會(huì)議記錄和原始憑證等。（）5.會(huì)計(jì)差錯(cuò)更正的審計(jì)報(bào)告應(yīng)當(dāng)明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。（）6.會(huì)計(jì)差錯(cuò)更正的審計(jì)意見應(yīng)當(dāng)根據(jù)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的實(shí)際情況，提出相應(yīng)的審計(jì)建議。（）7.會(huì)計(jì)差錯(cuò)更正的披露應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中進(jìn)行，無需在財(cái)務(wù)報(bào)表中進(jìn)行說明。（）8.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法包括追溯重述法和未來適用法兩種。（）9.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策包括會(huì)計(jì)政策變更和會(huì)計(jì)估計(jì)變更。（）10.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)是指對(duì)會(huì)計(jì)報(bào)表中存在的會(huì)計(jì)差錯(cuò)進(jìn)行估計(jì)。（）五、簡(jiǎn)答題要求：簡(jiǎn)述會(huì)計(jì)差錯(cuò)更正的審計(jì)程序。1.審計(jì)人員應(yīng)當(dāng)對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理進(jìn)行審查，包括對(duì)會(huì)計(jì)政策、會(huì)計(jì)估計(jì)的審查。2.審計(jì)人員應(yīng)當(dāng)對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露進(jìn)行審查，確保其充分性和準(zhǔn)確性。3.審計(jì)人員應(yīng)當(dāng)對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)進(jìn)行審查，確保其符合相關(guān)會(huì)計(jì)準(zhǔn)則的要求。4.審計(jì)人員應(yīng)當(dāng)收集和審查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的原始憑證、會(huì)議記錄和內(nèi)部審計(jì)報(bào)告等審計(jì)證據(jù)。5.審計(jì)人員應(yīng)當(dāng)根據(jù)審查結(jié)果，形成審計(jì)結(jié)論，并在審計(jì)報(bào)告中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。六、計(jì)算題要求：根據(jù)下列資料，計(jì)算會(huì)計(jì)差錯(cuò)更正的金額。資料：某公司2024年度財(cái)務(wù)報(bào)表中，因會(huì)計(jì)政策變更，將固定資產(chǎn)折舊年限由10年改為15年。根據(jù)變更后的會(huì)計(jì)政策，該公司2024年度應(yīng)計(jì)提的折舊費(fèi)用為60萬元。（1）計(jì)算該公司2024年度因會(huì)計(jì)政策變更應(yīng)調(diào)整的累計(jì)折舊金額。（2）計(jì)算該公司2024年度因會(huì)計(jì)政策變更應(yīng)調(diào)整的凈利潤。（3）計(jì)算該公司2024年度因會(huì)計(jì)政策變更應(yīng)調(diào)整的凈資產(chǎn)。（4）計(jì)算該公司2024年度因會(huì)計(jì)政策變更應(yīng)調(diào)整的所有者權(quán)益。（5）計(jì)算該公司2024年度因會(huì)計(jì)政策變更應(yīng)調(diào)整的負(fù)債。（6）計(jì)算該公司2024年度因會(huì)計(jì)政策變更應(yīng)調(diào)整的資產(chǎn)總額。（7）計(jì)算該公司2024年度因會(huì)計(jì)政策變更應(yīng)調(diào)整的負(fù)債總額。（8）計(jì)算該公司2024年度因會(huì)計(jì)政策變更應(yīng)調(diào)整的股東權(quán)益總額。（9）計(jì)算該公司2024年度因會(huì)計(jì)政策變更應(yīng)調(diào)整的利潤總額。（10）計(jì)算該公司2024年度因會(huì)計(jì)政策變更應(yīng)調(diào)整的營業(yè)收入。本次試卷答案如下：一、單項(xiàng)選擇題1.C解析：會(huì)計(jì)差錯(cuò)更正是指對(duì)會(huì)計(jì)報(bào)表中存在的會(huì)計(jì)差錯(cuò)進(jìn)行糾正，包括已披露和未披露的差錯(cuò)。2.B解析：會(huì)計(jì)差錯(cuò)是指由于計(jì)算、應(yīng)用會(huì)計(jì)政策、疏忽或舞弊等原因，導(dǎo)致會(huì)計(jì)報(bào)表中的信息與實(shí)際情況不符，計(jì)算機(jī)舞弊屬于舞弊行為，而非差錯(cuò)。3.A解析：前期重大會(huì)計(jì)差錯(cuò)應(yīng)采用追溯重述法，即重新計(jì)算差錯(cuò)發(fā)生前后的財(cái)務(wù)狀況和經(jīng)營成果。4.B解析：會(huì)計(jì)差錯(cuò)更正的披露應(yīng)包括差錯(cuò)的內(nèi)容、原因和影響，以確保財(cái)務(wù)報(bào)表的透明度和公允性。5.D解析：審計(jì)人員應(yīng)全面審查被審計(jì)單位的會(huì)計(jì)差錯(cuò)更正，包括會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)。6.D解析：審計(jì)人員應(yīng)收集被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的所有相關(guān)審計(jì)證據(jù)，包括原始憑證、內(nèi)部審計(jì)報(bào)告、會(huì)議記錄等。7.D解析：審計(jì)人員應(yīng)確定被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確，并在審計(jì)報(bào)告中反映。8.D解析：審計(jì)人員應(yīng)在審計(jì)報(bào)告中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。9.D解析：審計(jì)人員應(yīng)在審計(jì)意見中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。10.D解析：審計(jì)人員應(yīng)在審計(jì)建議中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。二、多項(xiàng)選擇題1.ABD解析：審計(jì)程序包括對(duì)會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)的審查，以及收集和審查審計(jì)證據(jù)。2.ABCD解析：審計(jì)證據(jù)包括原始憑證、內(nèi)部審計(jì)報(bào)告、會(huì)議記錄等。3.ABCD解析：審計(jì)結(jié)論包括會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。4.ABCD解析：審計(jì)報(bào)告包括審計(jì)人員對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的評(píng)價(jià)。5.ABCD解析：審計(jì)意見包括會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。6.ABCD解析：審計(jì)建議包括對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的建議。7.AB解析：會(huì)計(jì)處理方法包括追溯重述法和未來適用法。8.AB解析：會(huì)計(jì)政策包括會(huì)計(jì)政策變更和會(huì)計(jì)估計(jì)變更。9.AB解析：會(huì)計(jì)估計(jì)包括會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)。10.AC解析：會(huì)計(jì)差錯(cuò)更正的披露包括財(cái)務(wù)報(bào)表附注和財(cái)務(wù)報(bào)表。三、判斷題1.×解析：會(huì)計(jì)差錯(cuò)更正不僅包括會(huì)計(jì)差錯(cuò)，還包括會(huì)計(jì)政策變更和會(huì)計(jì)估計(jì)變更。2.√解析：會(huì)計(jì)差錯(cuò)更正的審計(jì)程序確實(shí)包括對(duì)會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)的審查。3.√解析：前期重大會(huì)計(jì)差錯(cuò)采用追溯重述法，確保財(cái)務(wù)報(bào)表的連續(xù)性和一致性。4.√解析：審計(jì)證據(jù)的收集是審計(jì)工作的重要環(huán)節(jié)，確保審計(jì)結(jié)論的準(zhǔn)確性。5.√解析：審計(jì)報(bào)告應(yīng)明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。6.√解析：審計(jì)意見應(yīng)根據(jù)審計(jì)結(jié)論提出相應(yīng)的審計(jì)建議，幫助被審計(jì)單位改進(jìn)財(cái)務(wù)報(bào)告質(zhì)量。7.×解析：會(huì)計(jì)差錯(cuò)更正的披露應(yīng)在財(cái)務(wù)報(bào)表附注和財(cái)務(wù)報(bào)表中進(jìn)行說明。8.√解析：追溯重述法和未來適用法是會(huì)計(jì)差錯(cuò)更正的兩種主要會(huì)計(jì)處理方法。9.×解析：會(huì)計(jì)政策僅指會(huì)計(jì)政策變更，不包括會(huì)計(jì)估計(jì)變更。10.×解析：會(huì)計(jì)估計(jì)是指對(duì)未來事項(xiàng)的估計(jì)，而非會(huì)計(jì)差錯(cuò)更正。四、簡(jiǎn)答題1.審計(jì)人員應(yīng)當(dāng)對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理進(jìn)行審查，包括對(duì)會(huì)計(jì)政策、會(huì)計(jì)估計(jì)的審查。解析：審計(jì)人員應(yīng)檢查被審計(jì)單位是否按照正確的會(huì)計(jì)政策進(jìn)行差錯(cuò)更正，并確保會(huì)計(jì)估計(jì)的合理性。2.審計(jì)人員應(yīng)當(dāng)對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露進(jìn)行審查，確保其充分性和準(zhǔn)確性。解析：審計(jì)人員應(yīng)檢查被審計(jì)單位在財(cái)務(wù)報(bào)表附注中對(duì)會(huì)計(jì)差錯(cuò)更正的披露是否完整、準(zhǔn)確。3.審計(jì)人員應(yīng)當(dāng)對(duì)被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)進(jìn)行審查，確保其符合相關(guān)會(huì)計(jì)準(zhǔn)則的要求。解析：審計(jì)人員應(yīng)檢查被審計(jì)單位采用的會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否符合適用的會(huì)計(jì)準(zhǔn)則和規(guī)定。4.審計(jì)人員應(yīng)當(dāng)收集和審查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的原始憑證、會(huì)議記錄和內(nèi)部審計(jì)報(bào)告等審計(jì)證據(jù)。解析：審計(jì)人員應(yīng)收集足夠的審計(jì)證據(jù)，以支持對(duì)會(huì)計(jì)差錯(cuò)更正的審計(jì)結(jié)論。5.審計(jì)人員應(yīng)當(dāng)根據(jù)審查結(jié)果，形成審計(jì)結(jié)論，并在審計(jì)報(bào)告中明確指出被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理、披露和會(huì)計(jì)政策和會(huì)計(jì)估計(jì)是否正確。解析：審計(jì)人員應(yīng)根據(jù)審計(jì)程序和收集到的證據(jù)，形成審計(jì)結(jié)論，并在審計(jì)報(bào)告中明確表達(dá)。五、計(jì)算題1.60萬元解析：根據(jù)變更后的會(huì)計(jì)政策，2024年度應(yīng)計(jì)提的折舊費(fèi)用為60萬元，即累計(jì)折舊金額。2.0萬元解析：由于會(huì)計(jì)政策變更，凈利潤不受影響，故調(diào)整后的凈利潤為0萬元。3.0萬元解析：凈資產(chǎn)等于資產(chǎn)減去負(fù)債，由于凈利潤為0萬元，故調(diào)整后的凈資產(chǎn)為0萬元。4.0萬元解析