ABC会计师事务所2×11年3月10日接受甲股份有限公司（上市公司 以下简称甲公司)的委托 对其2×10年12

参考答案】：(1)该审阅业务是基于责任方认定的鉴证业务。（0.5分）如果按照保证程度划分，该审阅业务提供的是有限保证。（0.5分）
(2)存在的缺陷有：
①没有对独立性进行检查。审阅业务也是鉴证业务中的一种，对独立性也是有要求的，因此在执行审阅业务时也必须使得会计师事务所和审阅小组成员满足独立性要求。（0.5分）
②由A注册会计师对质量控制制度承担最终责任不恰当。质量控制制度应当由主任会计师对其承担最终责任。（0.5分）
③B注册会计师对该业务涉及的领域不是很熟悉不恰当。执行项目质量控制复核的人员必须首先要对该业务熟悉，这样才能够保证可以胜任业务质量控制复核这项工作。（0.5分）
④质量控制复核工作可以为A注册会计师承担部分责任不恰当。项目质量控制复核并不能减轻项目合伙人的责任，更不能替代项目合伙人的责任。（0.5分）
(3)该鉴证业务的风险较合理保证的鉴证业务而言要高。（0.5分）在有限保证的鉴证业务中，由于证据收集程序的性质、时间和范围与合理保证的鉴证业务不同，其风险水平高于合理保证的鉴证业务，但注册会计师实施的证据收集程序至少应当足以获取有意义的保证水平，作为以消极方式提出结论的基础。（1.5分）
（1）It is a assurance engagement based on assertion and it is a limited assurance.
（2）①No inspection on the independence. Review is also a type of assurance engagement and requires independence. So the firm and the team members should be independent in the review engagement.
② It is incorrect that the auditor A takes the ultimate responsibilities of the quality control system. The chief auditor should be responsible for the quality control system.
③It is incorrect that the auditor B is not familiar with the industry that the engagement involves in. The reviewer of quality control system should be familiar with the engagement and qualified for the quality control review.
④ It is incorrect that the quality control can take partial responsibilities for the auditor’s job. The quality control can not reduce or even replace the responsibility of the partner.
（3）The risk of this assurance is higher than the reasonable assurance. In the limited assurance, the nature, the time and the scope of evidence is different from a reasonable assurance. But the auditor should collect evidence to provide a meaningful assurance based on which the auditors can make a conclusion in a negative way.