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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)。 cMU"SO  
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: rtSG- _[i  
                         (Expressed in RMB thousands) oMNt676  
FINANCLAL STATEMENTS ITEMS ?8U#,qq#`  
20×8 nsA}A~(E  
20×7 :QoW*Gs1  
#zf,%IYF  
Sales @1w[~QlV  
64000 '^|u\$&U  
48000 a Fh9B\n  
QjlQsN!  
Cost of sales #}p@+rkg2  
54000  Y+d+  
42000 OH >#f6`[  
\V(w=   
Net profit 8@ ZZ[9kt  
30 u~xfI[8C  
-20 &wa2MNCG8  
{ 1eW*9  
B7QRG0   
December 31, 20×8 O7"16~ a  
December 31, 20×7  sRI0;  
H/2dVUU  
Inventory 5i@WBa  
16000 ey]WoUZ  
12000 n \i ~H  
Cut7  
Current assets [C#H _y(  
60000 nYnB WDnV  
50000 9u;/l#?@T  
-Hh.8(!XoO  
Total assets Et! 6i7`]  
100000 [xdi.6 %  
90000 I~ 1Rt+:  
e?7Oom  
Current liabilities ^)E# c  
20000 F{G.dXZZ<  
18000 .3'U(U  
I=pFGU  
Total liabilities `m`Y3I  
30000 KG=57=[  
25000 ElA(1o|9I  
Ya &\b 6  
_:\zbn0\  
During the audit, John has the following findings: F.{$HJ  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: `F$lO2#k  
Dr. Cash in Bank  RMB 5820000 /o^/ J~/3  
Dr. Financial Expenses RMB 180000 6)veuA3]  
Cr. Notes Receivable RMB 6000000 FL {$9o\@  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: K|Xr~\=  
Dr. Non-operating Expenses RMB 3000000 OWc~=Cr  
Cr. Provisions RMB 3000000 cN:dy#  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000  r4M ;]  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: ZY|$[>X!  
Dr. Provisions RMB 3000000 Mi} .  
Cr. Cash in Bank RMB 2500000 (h|E@gRa  
Cr. Non-operating Income RMB 500000 \beYb0(+  
Required: jN AS'JV  
(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. N;v]ypak  
(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: <Gna}ALkg  
(a)Inventory Turnover Rate in 20×8; j}O7fLRu  
(b)Gross Profit Ratio in 20×8; M0$_x~  
(c)After Tax Return on Total Assets in 20×8; and >QdT 7gB  
(d)Current Ratio as at December 31, 20×8 s o7. $]aV  
(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. z?@N+||,.  
【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。 UyAy?i8K  
以下是未经审计财务报表的部分信息: RF= $SMTk  
                             (单位:千元) kEp{L  
项目 20×8 20×7 ^ib =fLu  
营业收入 64 000 48 000 \hWac%#  
营业成本 54 000 42 000 iwy;9x  
净利润 30 -20 81H9d6hqcD  
SZUo RWx  
20×8年12月31日 20×7年12月31日 &O5O@3:7]  
存货 16 000 12 000 -\7_^8 am  
流动资产 60 000 50 000 )nGH$Mu  
总资产 100 000 90 000 `pjB^--w  
流动负债 20 000 18 000 M0T z('~s  
总负债 30 000 25 000 ]v]tBVO$  
在审计过程中,约翰发现以下事项: ]=p^32  
(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: Yd(<;JKF[  
借:银行存款5 820 000 n1x"B>3  
  财务费用 180 000 pL . 0_  
  贷:应收票据6 000 000 p=m:^9/  
(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: Vg(M ^2L  
借:营业外支出  3 000 000 ~)VI` 36X  
  贷:预计负债 3 000 000  dZox;_b  
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: LJ K0WWch  
借:预计负债   3 000 000  iuA_ Jr  
  贷:银行存款  2 500 000 <kk!nsI  
    营业外收入   500 000 TT n o  
要求: ]:;dJc'  
(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。 +i#s |kKs\  
(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: ia (&$a8X  
(a)20×8年存货周转率 6 FN#Xg  
(b)20×8年销售毛利率 Dr76+9'i  
(c)20×8年总资产净利率 ^wD`sj<Qg  
(d)20×8年12月31日的流动比率 Omi/sKFMi  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) * F_KOf9p  
【答案】 U~d%5?q  
(1)应选择营业收入作为计算重要性水平的基础。 8 C9ny}  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 tyWDa$u,u  
<xe_t=N  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 =\ k:]  
销售毛利率=(64000-54000)/64000×100%=15.63% '\GU(j  
总资产净利率=30/[(100000+90000)/2]=0.03% $fB j}\o  
流动比率=60000/20000=3 ddN G :  
(3) gm%cAme  
a.应建议做如下审计调整分录: (AX$S vw  
借:应收票据 6 000 000 tLxeq?Oo]  
  贷:短期借款 5 820 000 zkiwFEHA=  
    财务费用  180 000 Abi(1nXdQ  
b.应建议做如下审计调整分录: wFMw&=j  
借:预计负债 3 000 000 /\;m/cwrl"  
  贷:营业外支出 500 000 -w>ss&  
    其他应付款 2 500 000 EqGpo_  
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