參考答案：

(1)不恰當(dāng)。存貨監(jiān)盤(pán)針對(duì)的主要是存貨的存在認(rèn)定、完整性認(rèn)定以及權(quán)利和義務(wù)認(rèn)定，作為一項(xiàng)核心程序，通�？赏瑫r(shí)實(shí)現(xiàn)多項(xiàng)審計(jì)目標(biāo)。 (2)恰當(dāng)。 (3)不恰當(dāng)。盤(pán)點(diǎn)存貨是被審計(jì)單位的責(zé)任，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在被審計(jì)單位盤(pán)點(diǎn)基礎(chǔ)上執(zhí)行監(jiān)盤(pán)。 (4)不恰當(dāng)。從存貨盤(pán)點(diǎn)記錄選取項(xiàng)目追查至存貨實(shí)物，驗(yàn)證的是存貨盤(pán)點(diǎn)記錄的準(zhǔn)確性。 (5)不恰當(dāng)。對(duì)注冊(cè)會(huì)計(jì)師帶來(lái)不便的一般因素不足以支持注冊(cè)會(huì)計(jì)師作出實(shí)施存貨監(jiān)盤(pán)不可行的決定，審計(jì)中的困難、時(shí)間或成本等事項(xiàng)本身，不能作為注冊(cè)會(huì)計(jì)師省略不可替代的審計(jì)程序或滿足于說(shuō)服力不足的審計(jì)證據(jù)的正當(dāng)理由。 (6)恰當(dāng)�！続nswer】 (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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