存货监盘是重要程序，临近年审，某会计师事务所正在组织培训，部分与存货监盘有关的讲义内容摘录如下

参考答案：

(1)不恰当。存货监盘针对的主要是存货的存在认定、完整性认定以及权利和义务认定，作为一项核心程序，通常可同时实现多项审计目标。 (2)恰当。 (3)不恰当。盘点存货是被审计单位的责任，注册会计师应当在被审计单位盘点基础上执行监盘。 (4)不恰当。从存货盘点记录选取项目追查至存货实物，验证的是存货盘点记录的准确性。 (5)不恰当。对注册会计师带来不便的一般因素不足以支持注册会计师作出实施存货监盘不可行的决定，审计中的困难、时间或成本等事项本身，不能作为注册会计师省略不可替代的审计程序或满足于说服力不足的审计证据的正当理由。 (6)恰当。【Answer】 (1)Inappropriate. Supervision of inventory count relates to assertions of existence, completeness and right & obligation, it is a core procedure which could achieve a lot of audit objectives at the same time． (2) Appropriate. (3) Inappropriate. Inventory count is the responsibility of auditee. Implementation of supervision of inventory count is the responsibility of CPA． CPA should implement spot check basing on auditee's count. (4) Inappropriate. Select items from inventory count record and vouch to inventory, which tests the accuracy of inventory count record. (5) Inappropriate. Inconvenient factors which bring to CPA cannot support CPA to make the decision that supervision of inventory count is in- feasible. Difficulty, time of cost in audit should not be taken as the right reason for CPA to omit irreplaceable audit procedure or be satisfied with evidence which lacks of convincing. (6) Appropriate.

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