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在对x公司20 X 2年度财务报表实施审计的过程中，A注册会计师需要评估计划实施的进一步审计程序对评估的重大错报风险是否有效。 资料一：根据风险评估结果确定的重大错风险高的部分认定。 重大错报风险高的审计领域 财务报表项目或交易、类别 重大错报风险高的认定 (1) 应付账款 完整性 (2) 营业收入 发生 (3) 货币资金 存在 (4) 应付职工薪酬 计价和分摊 (5) 存货 权利和义务 资料二：A注册会计师分别针对每个高风险认定计划实施的针对性审计程序。 (1)抽取20×2年12月份应付账款明细账借方记录，追查到银行对账单； (2)从发货凭证中选取样本追查到营业收入明细账的贷方记录； (3)检查已签发的支票存根，确认支票是否由授权的职员签发； (4)将员工工薪表中列示的员工总人数与经实际清点并确认的员工人数比较； (5)将20×2年末产成品账面单位成本与20×3年初单位产品可变现净值比较。 要求： 请指出资料二中每一项进一步审计程序对资料一中相应的高风险认定是否有效。如认为某项程序相对认定无效，请指出该程序对同一财务报表项目或交易、类别最适宜证实的认定，将答案直接填人下表中。 针对性审计程序序号 审计程序是否有效(是／否) 认为无效的审计程序适宜证实的认定 (1) (2) (3) (4) (5)
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