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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)。 V[+ Pb]  
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: ^bL.|vB  
                         (Expressed in RMB thousands) 9eGM6qW\_  
FINANCLAL STATEMENTS ITEMS l%fnGe` _  
20×8 wm*`  
20×7 =#T6,[5  
$hndb+6q  
Sales &sJpn* W  
64000 TDtk'=;  
48000 bU2)pD!N  
<LZvG IMl  
Cost of sales ;N]ElwP  
54000 ?)4|WN|c_  
42000 z~o%U&DO}  
A>7'W\R  
Net profit 4^70r9hV9  
30 Gu*;z% b2  
-20 l+R-lsj  
./5|i*ow  
#1u4Hi(x5  
December 31, 20×8 ]wa?~;1^&  
December 31, 20×7 a_QO)  
tPC8/ntP8  
Inventory jW2z3.w  
16000 \+Qx}bS{  
12000 0\o0(eHCQz  
;13lu1  
Current assets O~fRcf:Q  
60000 S:rW}rJ  
50000 7i 334iQZ  
D\j1`  
Total assets GsqrKrbJ  
100000 q$b/T+-ec  
90000 }Ax$}#  
s}`=pk/FM  
Current liabilities @YpA'cX7  
20000 H -.3r  
18000 |4X:> Ut]  
lP9a*>=a  
Total liabilities Xb$)}n\9  
30000 ^x 4,}'(  
25000 )F4er '  
y<)Lr}gP  
tEiN(KA!5  
During the audit, John has the following findings: 6sQ"go$}  
(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: 9J% dd0  
Dr. Cash in Bank  RMB 5820000 7:M%w'oR  
Dr. Financial Expenses RMB 180000 {* jkx,|  
Cr. Notes Receivable RMB 6000000 )_xM)mH  
(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: ']Y:f)i#  
Dr. Non-operating Expenses RMB 3000000 v`y{l>r,  
Cr. Provisions RMB 3000000 Y&'2/zI6~  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ]C)PZZI='  
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: qG=`'%,m  
Dr. Provisions RMB 3000000 hs<7(+a  
Cr. Cash in Bank RMB 2500000 _6=6 b!hD  
Cr. Non-operating Income RMB 500000 mjBX a  
Required: =B<g_9d4  
(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. tJHzhH)  
(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: N1#*~/sXh  
(a)Inventory Turnover Rate in 20×8; PJA 1/"  
(b)Gross Profit Ratio in 20×8; .O1g'%  
(c)After Tax Return on Total Assets in 20×8; and %@H;6   
(d)Current Ratio as at December 31, 20×8 a&XURyp  
(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. x:sTE u@  
【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。 aeH 9:GQ6  
以下是未经审计财务报表的部分信息: O;qS 3  
                             (单位:千元) oB_{xu$6|  
项目 20×8 20×7 '7xmj:.==  
营业收入 64 000 48 000 _4%+TN6z  
营业成本 54 000 42 000 <bGSr23*  
净利润 30 -20 [ Y'Xop6G  
3TtnLay.k  
20×8年12月31日 20×7年12月31日 (U$ F) 7  
存货 16 000 12 000 X*%KR4`  
流动资产 60 000 50 000 /JR*X!&"  
总资产 100 000 90 000 x]y~KbdeB  
流动负债 20 000 18 000 !Otyu6&  
总负债 30 000 25 000 $stJ+uh  
在审计过程中,约翰发现以下事项: )5&w  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: "V?U^L>SF  
借:银行存款5 820 000 <k<  
  财务费用 180 000 !30Dice  
  贷:应收票据6 000 000 93o}vy->  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: _4.`$n/Z  
借:营业外支出  3 000 000 #MOEY|6  
  贷:预计负债 3 000 000 c1MALgK~}\  
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: /A <L  
借:预计负债   3 000 000  | |qsoF5B]  
  贷:银行存款  2 500 000 Bz7T1B&to  
    营业外收入   500 000 XL} oYL]}&  
要求: K-p1v!IC  
(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。 Sfh\4h$H  
(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: AbLOq@lrK  
(a)20×8年存货周转率 LRB#|PW  
(b)20×8年销售毛利率 j>?c]h{-  
(c)20×8年总资产净利率 ,/o<OjR  
(d)20×8年12月31日的流动比率 /o8h1L=  
(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) ir%/9=^d  
【答案】 a8Ci 7<V  
(1)应选择营业收入作为计算重要性水平的基础。 P" 3{s+ r  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 /pX\)wi  
193Q  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 F S1<f:  
销售毛利率=(64000-54000)/64000×100%=15.63% Q> @0'y=s  
总资产净利率=30/[(100000+90000)/2]=0.03% &#;UKk~)Of  
流动比率=60000/20000=3 =AZ>2P  
(3) ":eHR}Hzx  
a.应建议做如下审计调整分录: uN6TV*]:  
借:应收票据 6 000 000 8~rD#8`6j  
  贷:短期借款 5 820 000 {T m-X`  
    财务费用  180 000 _j <46^  
b.应建议做如下审计调整分录: 3{]i|1&j  
借:预计负债 3 000 000 ,}`II|.oB  
  贷:营业外支出 500 000 2hmV 1gj  
    其他应付款 2 500 000 IY,&/MCh  
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