4.

　　【正確答案】：(1)檢查程序：

　　①根據被審計單位的盤點記錄選擇檢查項目。

　　②根據被審計單位在盤點的組織管理情況決定檢查的樣本量大小。

　　③從存貨盤點記錄中選取項目追查至存貨實物，以測試盤點記錄的準確性;從存貨實物中選取項目追查至存貨盤點記錄，以測試存貨盤點記錄的完整性。(1分)

　　(2)不妥當。因為已經在截止日前入庫了，其所有權屬于被審計單位的存貨項目了，應當納入存貨的盤點范圍;對所有權不屬于被審計單位的存貨，注冊會計師應當取得其規格、數量等有關資料，確定是否已分別存放、標明，且未納入盤點的范圍。對于被審計單位持有的受托代存存貨執行有關補充程序。此外，注冊會計師還應向受托代存存貨的所有權人確證受托代存的存貨屬于所有權人。(1分)

　　(3)不妥當。檢查的目的在于確證被審計單位的盤點計劃得到了適當的執行(控制測試)，也可以是為了證實被審計單位的存貨實物總額(實質性程序)。(1分)

　　(4)不妥當。為了有效地實施存貨監盤，注冊會計師應與被審計單位就有關問題達成一致意見，但注冊會計師應盡可能地避免被審計單位了解自己將抽取測試的存貨項目。(1分)

　　(5)①再次觀察盤點現場，以確定所有應納入盤點范圍的存貨是否均已盤點;②取得并檢查已填用、作廢及未使用盤點表單的號碼記錄，確定其是否連續編號，查明已發放的表單是否均已收回，并與存貨盤點的匯總記錄進行核對。(1分)

　　Solution:

　　(1)Count review procedure

　　①Select items as per the Auditee’s inventory counting record

　　②Decide on the sample size as per the organization and management of auditee’s inventory counting

　　③Select items from inventory counting records and trace them to the inventory, in this way to test the accuracy of inventory counting records. Select items from inventory and trace them to the inventory counting records, in this way to test the completeness of the records.

　　(2)Inappropriate. Whereas the inventory has been in the warehouse before cut-off and owned by the Auditee as inventory, it should be brought into the inventory counting. For the inventory not owned by the Auditee, the Accountant should obtain the relevant information in respect of specification, volume etc in order to ascertain whether the said inventory has been stocked, labeled and not brought into counting. The Accountant should carry out supplementary audit procedures the trusted inventory for stock held by the Auditee. In addition, the Accountant also should ascertain the title of ownership of the trusted inventory to the trustor.

　　(3)Inappropriate. The purpose of review is to ascertain that the Auditee has carried out inventory counting plan properly (test of control), and at the same time also to verity the total amount of inventory (substantive testing).

　　(4)Inappropriate. In order to carry out inventory counting effectively, the Accountant and the Auditee should make agreement with some issues. However, the Accountant should avoid Auditee’s knowing the inventory items to be selected for counting.

　　(5)①observe the counting location again in order to ascertain whether all the inventory under review have been counted.②obtain and check the number records of all filled, disregarded and unused counting sheets in order to ascertain whether the number is in sequence. To ascertain whether all the counting sheets sent out have been called back and compare them with the summary of inventory counting records.

　　【答疑編號10084709】