2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》差錯(cuò)更正全真模擬試題試卷VIP

2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》差錯(cuò)更正全真模擬試題試卷考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題要求：從下列各小題的四個(gè)選項(xiàng)中，選擇一個(gè)最符合題意的答案。1.下列各項(xiàng)中，不屬于會(huì)計(jì)差錯(cuò)的是（）。A.計(jì)算錯(cuò)誤B.披露錯(cuò)誤C.重大會(huì)計(jì)政策變更D.被審計(jì)單位舞弊2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的表述中，不正確的是（）。A.發(fā)現(xiàn)的會(huì)計(jì)差錯(cuò)應(yīng)當(dāng)及時(shí)更正B.企業(yè)應(yīng)當(dāng)建立會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度C.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)符合會(huì)計(jì)準(zhǔn)則的要求D.會(huì)計(jì)差錯(cuò)更正不影響企業(yè)的資產(chǎn)總額3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法中，不正確的是（）。A.發(fā)現(xiàn)以前年度重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)采用追溯重述法B.發(fā)現(xiàn)以前年度非重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)采用未來(lái)適用法C.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在會(huì)計(jì)政策變更中披露D.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的信息披露要求中，不正確的是（）。A.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露B.會(huì)計(jì)差錯(cuò)更正的影響金額應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露C.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在審計(jì)報(bào)告中披露D.會(huì)計(jì)差錯(cuò)更正的影響金額應(yīng)當(dāng)在審計(jì)報(bào)告中披露5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序中，不正確的是（）。A.審計(jì)人員應(yīng)當(dāng)了解被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的政策和程序B.審計(jì)人員應(yīng)當(dāng)關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度C.審計(jì)人員應(yīng)當(dāng)關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法D.審計(jì)人員應(yīng)當(dāng)關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)意見(jiàn)中，不正確的是（）。A.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法發(fā)表審計(jì)意見(jiàn)B.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的影響金額發(fā)表審計(jì)意見(jiàn)C.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容發(fā)表審計(jì)意見(jiàn)D.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度發(fā)表審計(jì)意見(jiàn)7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序中，不正確的是（）。A.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)憑證B.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)賬簿C.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的財(cái)務(wù)報(bào)表D.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)意見(jiàn)中，不正確的是（）。A.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法發(fā)表審計(jì)意見(jiàn)B.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的影響金額發(fā)表審計(jì)意見(jiàn)C.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容發(fā)表審計(jì)意見(jiàn)D.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度發(fā)表審計(jì)意見(jiàn)9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序中，不正確的是（）。A.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)憑證B.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)賬簿C.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的財(cái)務(wù)報(bào)表D.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)意見(jiàn)中，不正確的是（）。A.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法發(fā)表審計(jì)意見(jiàn)B.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的影響金額發(fā)表審計(jì)意見(jiàn)C.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容發(fā)表審計(jì)意見(jiàn)D.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度發(fā)表審計(jì)意見(jiàn)二、多項(xiàng)選擇題要求：從下列各小題的四個(gè)選項(xiàng)中，選擇兩個(gè)或兩個(gè)以上最符合題意的答案。1.下列各項(xiàng)中，屬于會(huì)計(jì)差錯(cuò)的有（）。A.計(jì)算錯(cuò)誤B.披露錯(cuò)誤C.重大會(huì)計(jì)政策變更D.被審計(jì)單位舞弊2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的表述中，正確的有（）。A.發(fā)現(xiàn)的會(huì)計(jì)差錯(cuò)應(yīng)當(dāng)及時(shí)更正B.企業(yè)應(yīng)當(dāng)建立會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度C.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)符合會(huì)計(jì)準(zhǔn)則的要求D.會(huì)計(jì)差錯(cuò)更正不影響企業(yè)的資產(chǎn)總額3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法中，正確的有（）。A.發(fā)現(xiàn)以前年度重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)采用追溯重述法B.發(fā)現(xiàn)以前年度非重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)采用未來(lái)適用法C.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在會(huì)計(jì)政策變更中披露D.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的信息披露要求中，正確的有（）。A.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露B.會(huì)計(jì)差錯(cuò)更正的影響金額應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露C.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在審計(jì)報(bào)告中披露D.會(huì)計(jì)差錯(cuò)更正的影響金額應(yīng)當(dāng)在審計(jì)報(bào)告中披露5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序中，正確的有（）。A.審計(jì)人員應(yīng)當(dāng)了解被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的政策和程序B.審計(jì)人員應(yīng)當(dāng)關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度C.審計(jì)人員應(yīng)當(dāng)關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法D.審計(jì)人員應(yīng)當(dāng)關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)意見(jiàn)中，正確的有（）。A.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法發(fā)表審計(jì)意見(jiàn)B.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的影響金額發(fā)表審計(jì)意見(jiàn)C.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容發(fā)表審計(jì)意見(jiàn)D.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度發(fā)表審計(jì)意見(jiàn)7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序中，正確的有（）。A.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)憑證B.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)賬簿C.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的財(cái)務(wù)報(bào)表D.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)意見(jiàn)中，正確的有（）。A.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法發(fā)表審計(jì)意見(jiàn)B.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的影響金額發(fā)表審計(jì)意見(jiàn)C.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容發(fā)表審計(jì)意見(jiàn)D.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度發(fā)表審計(jì)意見(jiàn)9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序中，正確的有（）。A.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)憑證B.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)賬簿C.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的財(cái)務(wù)報(bào)表D.審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)意見(jiàn)中，正確的有（）。A.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法發(fā)表審計(jì)意見(jiàn)B.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的影響金額發(fā)表審計(jì)意見(jiàn)C.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容發(fā)表審計(jì)意見(jiàn)D.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度發(fā)表審計(jì)意見(jiàn)三、判斷題要求：判斷下列各小題的正誤，正確的在括號(hào)內(nèi)打“√”，錯(cuò)誤的打“×”。1.會(huì)計(jì)差錯(cuò)是指會(huì)計(jì)人員在處理會(huì)計(jì)業(yè)務(wù)過(guò)程中，由于疏忽、誤解或其他原因，導(dǎo)致會(huì)計(jì)記錄與實(shí)際情況不符的情況。（）2.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)符合會(huì)計(jì)準(zhǔn)則的要求，并按照會(huì)計(jì)準(zhǔn)則的規(guī)定進(jìn)行處理。（）3.企業(yè)應(yīng)當(dāng)建立會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度，確保會(huì)計(jì)差錯(cuò)更正的及時(shí)性和準(zhǔn)確性。（）4.發(fā)現(xiàn)的會(huì)計(jì)差錯(cuò)應(yīng)當(dāng)及時(shí)更正，不得延遲處理。（）5.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。（）6.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在審計(jì)報(bào)告中披露。（）7.審計(jì)人員應(yīng)當(dāng)了解被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的政策和程序，關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度。（）8.審計(jì)人員應(yīng)當(dāng)關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，確保其符合會(huì)計(jì)準(zhǔn)則的要求。（）9.審計(jì)人員應(yīng)當(dāng)關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容，確保其真實(shí)、完整。（）10.審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法、影響金額和披露內(nèi)容發(fā)表審計(jì)意見(jiàn)。（）四、簡(jiǎn)答題要求：簡(jiǎn)要回答下列問(wèn)題。1.簡(jiǎn)述會(huì)計(jì)差錯(cuò)更正的原則。2.簡(jiǎn)述追溯重述法和未來(lái)適用法在會(huì)計(jì)差錯(cuò)更正中的應(yīng)用。3.簡(jiǎn)述會(huì)計(jì)差錯(cuò)更正的審計(jì)程序。五、計(jì)算題要求：根據(jù)下列條件，計(jì)算相關(guān)數(shù)據(jù)。1.甲公司2024年發(fā)現(xiàn)2023年?duì)I業(yè)收入多計(jì)100萬(wàn)元，成本費(fèi)用少計(jì)50萬(wàn)元。要求計(jì)算2023年?duì)I業(yè)收入和成本費(fèi)用的更正金額。2.乙公司2024年發(fā)現(xiàn)2023年固定資產(chǎn)折舊方法錯(cuò)誤，導(dǎo)致折舊費(fèi)用多計(jì)20萬(wàn)元。要求計(jì)算2023年固定資產(chǎn)折舊費(fèi)用的更正金額。六、案例分析題要求：根據(jù)下列案例，分析并回答問(wèn)題。1.某公司2024年發(fā)現(xiàn)2023年銷(xiāo)售費(fèi)用多計(jì)30萬(wàn)元，管理費(fèi)用少計(jì)10萬(wàn)元。公司決定采用未來(lái)適用法進(jìn)行更正。要求分析該公司會(huì)計(jì)差錯(cuò)更正的合理性，并說(shuō)明理由。本次試卷答案如下：一、單項(xiàng)選擇題1.B解析：會(huì)計(jì)差錯(cuò)是指會(huì)計(jì)人員在處理會(huì)計(jì)業(yè)務(wù)過(guò)程中，由于疏忽、誤解或其他原因，導(dǎo)致會(huì)計(jì)記錄與實(shí)際情況不符的情況。披露錯(cuò)誤不屬于會(huì)計(jì)差錯(cuò)，而是信息披露的問(wèn)題。2.B解析：會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)符合會(huì)計(jì)準(zhǔn)則的要求，并按照會(huì)計(jì)準(zhǔn)則的規(guī)定進(jìn)行處理。企業(yè)應(yīng)當(dāng)建立會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度，確保會(huì)計(jì)差錯(cuò)更正的及時(shí)性和準(zhǔn)確性。3.C解析：會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露，而不是在會(huì)計(jì)政策變更中披露。4.C解析：會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露，而不是在審計(jì)報(bào)告中披露。5.D解析：審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度發(fā)表審計(jì)意見(jiàn)，而不是對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法、影響金額和披露內(nèi)容發(fā)表審計(jì)意見(jiàn)。6.D解析：審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度發(fā)表審計(jì)意見(jiàn)，而不是對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法、影響金額和披露內(nèi)容發(fā)表審計(jì)意見(jiàn)。7.D解析：審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度，而不是僅檢查會(huì)計(jì)憑證、會(huì)計(jì)賬簿和財(cái)務(wù)報(bào)表。8.D解析：審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度發(fā)表審計(jì)意見(jiàn)，而不是對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法、影響金額和披露內(nèi)容發(fā)表審計(jì)意見(jiàn)。9.D解析：審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度，而不是僅檢查會(huì)計(jì)憑證、會(huì)計(jì)賬簿和財(cái)務(wù)報(bào)表。10.D解析：審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度發(fā)表審計(jì)意見(jiàn)，而不是對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法、影響金額和披露內(nèi)容發(fā)表審計(jì)意見(jiàn)。二、多項(xiàng)選擇題1.A,B解析：會(huì)計(jì)差錯(cuò)是指會(huì)計(jì)人員在處理會(huì)計(jì)業(yè)務(wù)過(guò)程中，由于疏忽、誤解或其他原因，導(dǎo)致會(huì)計(jì)記錄與實(shí)際情況不符的情況。計(jì)算錯(cuò)誤和披露錯(cuò)誤都屬于會(huì)計(jì)差錯(cuò)。2.A,B,C,D解析：發(fā)現(xiàn)的會(huì)計(jì)差錯(cuò)應(yīng)當(dāng)及時(shí)更正，企業(yè)應(yīng)當(dāng)建立會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度，會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)符合會(huì)計(jì)準(zhǔn)則的要求，會(huì)計(jì)差錯(cuò)更正不影響企業(yè)的資產(chǎn)總額。3.A,B,D解析：發(fā)現(xiàn)以前年度重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)采用追溯重述法；發(fā)現(xiàn)以前年度非重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)采用未來(lái)適用法；會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。4.A,B解析：會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露，會(huì)計(jì)差錯(cuò)更正的影響金額應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。5.A,B,C,D解析：審計(jì)人員應(yīng)當(dāng)了解被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的政策和程序，關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度，關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容。6.A,B,C,D解析：審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法、影響金額和披露內(nèi)容發(fā)表審計(jì)意見(jiàn)。7.A,B,C,D解析：審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)憑證、會(huì)計(jì)賬簿、財(cái)務(wù)報(bào)表和內(nèi)部控制制度。8.A,B,C,D解析：審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法、影響金額和披露內(nèi)容發(fā)表審計(jì)意見(jiàn)。9.A,B,C,D解析：審計(jì)人員應(yīng)當(dāng)檢查被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)憑證、會(huì)計(jì)賬簿、財(cái)務(wù)報(bào)表和內(nèi)部控制制度。10.A,B,C,D解析：審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法、影響金額和披露內(nèi)容發(fā)表審計(jì)意見(jiàn)。三、判斷題1.√解析：會(huì)計(jì)差錯(cuò)是指會(huì)計(jì)人員在處理會(huì)計(jì)業(yè)務(wù)過(guò)程中，由于疏忽、誤解或其他原因，導(dǎo)致會(huì)計(jì)記錄與實(shí)際情況不符的情況。2.√解析：會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)符合會(huì)計(jì)準(zhǔn)則的要求，并按照會(huì)計(jì)準(zhǔn)則的規(guī)定進(jìn)行處理。3.√解析：企業(yè)應(yīng)當(dāng)建立會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度，確保會(huì)計(jì)差錯(cuò)更正的及時(shí)性和準(zhǔn)確性。4.√解析：發(fā)現(xiàn)的會(huì)計(jì)差錯(cuò)應(yīng)當(dāng)及時(shí)更正，不得延遲處理。5.√解析：會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露。6.×解析：會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露，而不是在審計(jì)報(bào)告中披露。7.√解析：審計(jì)人員應(yīng)當(dāng)了解被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的政策和程序，關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的內(nèi)部控制制度。8.√解析：審計(jì)人員應(yīng)當(dāng)關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，確保其符合會(huì)計(jì)準(zhǔn)則的要求。9.√解析：審計(jì)人員應(yīng)當(dāng)關(guān)注被審計(jì)單位會(huì)計(jì)差錯(cuò)更正的披露內(nèi)容，確保其真實(shí)、完整。10.√解析：審計(jì)人員應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法、影響金額和披露內(nèi)容發(fā)表審計(jì)意見(jiàn)。四、簡(jiǎn)答題1.解析：會(huì)計(jì)差錯(cuò)更正的原則包括：及時(shí)性、準(zhǔn)確性、重要性、真實(shí)性和完整性。2.解析：追溯重述法是指將會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法追溯至相關(guān)會(huì)計(jì)期間，重新計(jì)算相關(guān)會(huì)計(jì)項(xiàng)目的方法。未來(lái)適用法是指將會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)用于發(fā)現(xiàn)差錯(cuò)當(dāng)期及以后會(huì)計(jì)