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[审计]2009年注册会计师旧制度《审计》考试题目及参考答案-6 [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2009-12-27
— 本帖被 阿文哥 从 学审计 移动到本区(2012-07-04) —
六、英文附加题(本题型共1题,共10分。有小数点的,保留两位小数。小数点两位后四舍五入。用英文在答题卷上解答,答在试题卷上无效)。 ;|qbz]t2(  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: 6roq 1=   
                         (Expressed in RMB thousands) /{6&99SJcc  
FINANCLAL STATEMENTS ITEMS jk (tw-B  
20×8 |P_voht  
20×7 >]{{5oOQ>  
\/XU v(  
Sales ":v^Y 9  
64000 B*Z}=$1j  
48000 ^8.s"4{  
M!i["($_  
Cost of sales ;t~Y>,  
54000 y^0 mf|  
42000 Xsk/U++  
CwjKz*'[g  
Net profit V36u%zdX5n  
30 vzX%x ul  
-20 Y{KN:|i.!  
B_DyH C\<  
.R^R32ln  
December 31, 20×8 lvOM 1I  
December 31, 20×7 rS>@>8k2,  
nt:ZO,C:R  
Inventory \B4f5 L8k  
16000 9y'To JZ6  
12000 ]qb>O:T  
ilRPV'S^  
Current assets ^*G UcQ$  
60000 ?`= <*{_o  
50000 fJ  GwT  
/&N\#;kK?b  
Total assets kfY. 9$(d  
100000 %MCJ%Ph  
90000 ? K Dg|d  
rF$ S  
Current liabilities QsX`IYk  
20000 ;fYJ]5>  
18000 : ]JMsa6  
AvVPPEryal  
Total liabilities B.A;1VE5  
30000 x.9[c m-!  
25000 |Ed?s  
FM=XoMP q  
wG&Z7C b  
During the audit, John has the following findings: L)i6UAo  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: V~_6t{L  
Dr. Cash in Bank  RMB 5820000 H'IxB[  
Dr. Financial Expenses RMB 180000 ')T*cLQ><  
Cr. Notes Receivable RMB 6000000 vL#I+_ 2  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: 1! j^  
Dr. Non-operating Expenses RMB 3000000 zh{I;~syh  
Cr. Provisions RMB 3000000 lDL(,ZZS`  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 C1#f/o->  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: J8B0H1  
Dr. Provisions RMB 3000000 5g`J}@"k  
Cr. Cash in Bank RMB 2500000 4d_Az'7`4  
Cr. Non-operating Income RMB 500000 HXN. ,[  
Required: e6>[ZC  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. q>s`G  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: 3, 3n  
(a)Inventory Turnover Rate in 20×8; SmS6B5j\R  
(b)Gross Profit Ratio in 20×8; ?AVnv(_  
(c)After Tax Return on Total Assets in 20×8; and "yK)9F[9Mo  
(d)Current Ratio as at December 31, 20×8 6P T)  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. %(S!/(LWW  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 zjTCq; G  
以下是未经审计财务报表的部分信息: )xL_jSyh  
                             (单位:千元) wHZ(=z/q  
项目 20×8 20×7 "!Nu A  
营业收入 64 000 48 000 pxI[/vS N  
营业成本 54 000 42 000 2q UX"a4  
净利润 30 -20 RWB]uHzE  
cJ>^@pd{  
20×8年12月31日 20×7年12月31日 R|k!w ]  
存货 16 000 12 000 i!G<sfL  
流动资产 60 000 50 000 I-Q(kWc  
总资产 100 000 90 000 v+i==vxg  
流动负债 20 000 18 000 9&HaEAme  
总负债 30 000 25 000 QO>)ug+  
在审计过程中,约翰发现以下事项: ?y@;=x!'  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: np\*r|U  
借:银行存款5 820 000 ]D^zTl3=q  
  财务费用 180 000  wH\ K'/  
  贷:应收票据6 000 000 ?es9j]  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: ('`mPD,  
借:营业外支出  3 000 000 S/yBr `  
  贷:预计负债 3 000 000 Y3ypca&P9  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: 1lsg|iVz  
借:预计负债   3 000 000  Snq0OxS[v  
  贷:银行存款  2 500 000 o9v.]tb  
    营业外收入   500 000 2h) *  
要求: bWZ oGFT  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 fG<[zt\e  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: KhPDXY]!  
(a)20×8年存货周转率 `uc`vkVZ  
(b)20×8年销售毛利率 SwO8d;e  
(c)20×8年总资产净利率 V oyRB2t  
(d)20×8年12月31日的流动比率 dC Wq~[[  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) &!*p> Ns)e  
【答案】 ?U,XyxN  
(1)应选择营业收入作为计算重要性水平的基础。 xw*/8.Md6f  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 cr!sq.)s  
$wcV~'f M  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 G[ q<P  
销售毛利率=(64000-54000)/64000×100%=15.63% 9 x14I2  
总资产净利率=30/[(100000+90000)/2]=0.03% CelM~W$=u  
流动比率=60000/20000=3 lC^?Jk[N  
(3) hAB:;r XlI  
a.应建议做如下审计调整分录: s ~i,R  
借:应收票据 6 000 000 ]2z Gb5s"  
  贷:短期借款 5 820 000 UFE~6"t(  
    财务费用  180 000 8WwLKZ}  
b.应建议做如下审计调整分录: 2yV {y#\   
借:预计负债 3 000 000 r+n hm"9  
  贷:营业外支出 500 000 Y2>*' nU  
    其他应付款 2 500 000 \U?{m)N  
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