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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)。 9 $ Ud\   
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: u8b^DB#+W  
                         (Expressed in RMB thousands) /YD2F  
FINANCLAL STATEMENTS ITEMS K%3{a=1  
20×8 CNrK]+>  
20×7 o`~ %}3  
U{Moyj  
Sales ~s -"u *>  
64000 0%;y'd**Ck  
48000 1wt(pkNk  
Gp}}M Gk  
Cost of sales OG{vap)  
54000 nx|b9W <  
42000 1 2J#}|  
2sYOO>  
Net profit epQdj=h  
30 3mH(@ -OA  
-20 Usf7 AS=  
`m=u2kxY  
+JPHQx'W  
December 31, 20×8 <S(`e/#[  
December 31, 20×7 |5#iPw_wMY  
Z=[?T f  
Inventory 97MbyEE8J  
16000 *S] K@g  
12000  d>}R3T  
%TS8 9/  
Current assets O`D,>=[  
60000 +w9X$<?_  
50000 d <Rv~F@  
dc%0~Nz  
Total assets aT20FEZ;  
100000 *k<{nj@y  
90000 ~WX40z  
&]P1IQ  
Current liabilities Pef$-3aP>E  
20000 l t{yo\  
18000 uJu#Vr:m  
:Kx6|83  
Total liabilities -efB8)A  
30000 Nk@ag)  
25000 uH=^ILN.  
UY`U[#  
9 t o2V  
During the audit, John has the following findings: O+*<^*YyD  
(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: b,o@ m  
Dr. Cash in Bank  RMB 5820000 ^>t qg^  
Dr. Financial Expenses RMB 180000 RZ GD5`n  
Cr. Notes Receivable RMB 6000000 5M mSQ_  
(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 %Qj<{)  
Dr. Non-operating Expenses RMB 3000000 I>( -&YbC  
Cr. Provisions RMB 3000000 ODE^;:z !  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 iK=SK3)vR  
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: /d prs(*K  
Dr. Provisions RMB 3000000 .jvRUD8A7  
Cr. Cash in Bank RMB 2500000 K f}h{X  
Cr. Non-operating Income RMB 500000 #F25,:hY  
Required: Mi2l BEu,  
(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. +RN|ZG&  
(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: w;8VD`>[|  
(a)Inventory Turnover Rate in 20×8; $hE,BeQ  
(b)Gross Profit Ratio in 20×8; Hsvu&>[`S  
(c)After Tax Return on Total Assets in 20×8; and VKb'!Ystl  
(d)Current Ratio as at December 31, 20×8 g*[DyIm  
(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. $5S/~8g(  
【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。 xYl ScM_~  
以下是未经审计财务报表的部分信息: {*Tnl-m~  
                             (单位:千元) yjB.-o('  
项目 20×8 20×7 ,V{Cy`bi  
营业收入 64 000 48 000 GK\`8xWE  
营业成本 54 000 42 000 3 V{&o,6  
净利润 30 -20 YpwMfl4  
MaQ`7U5 |e  
20×8年12月31日 20×7年12月31日 _ tO:,%dL  
存货 16 000 12 000 Sz3Tp5b  
流动资产 60 000 50 000 z3 Ro*yJU  
总资产 100 000 90 000 #Y;tobB  
流动负债 20 000 18 000 @l^BW*BCo  
总负债 30 000 25 000 tG}cmK~%  
在审计过程中,约翰发现以下事项: V1!;Hvm]+  
(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: M<VZISu)dy  
借:银行存款5 820 000 ~L ufHbr  
  财务费用 180 000 AW< z7B D  
  贷:应收票据6 000 000 {c\KiWN  
(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: :rhh=nHgn  
借:营业外支出  3 000 000 1 wB2:o<  
  贷:预计负债 3 000 000 ewD=(yr  
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: />[X k  
借:预计负债   3 000 000  Bgy?k K2[  
  贷:银行存款  2 500 000 +4--Dl ?  
    营业外收入   500 000 ?)i`)mu'  
要求: t $yt8#Tk  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 d-BUdIz  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: [S#QGB19  
(a)20×8年存货周转率 oNK-^N?-T  
(b)20×8年销售毛利率 -&3mOn& (1  
(c)20×8年总资产净利率 "E/UNE6P4  
(d)20×8年12月31日的流动比率 ;0 No@G;z  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) |uRZT3bGyj  
【答案】 s%p,cz; ,  
(1)应选择营业收入作为计算重要性水平的基础。 AKkr )VgY  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 q/l@J3p[qm  
Y9_OkcW)  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 cc_v4d{x  
销售毛利率=(64000-54000)/64000×100%=15.63% )/_T`cN  
总资产净利率=30/[(100000+90000)/2]=0.03% pXBlTZf  
流动比率=60000/20000=3 @}B,l.Tj  
(3) EXD Qr'"  
a.应建议做如下审计调整分录: Y,;$RV@g  
借:应收票据 6 000 000 ;*=MI/"N  
  贷:短期借款 5 820 000 $yY\[C  
    财务费用  180 000 xK W`m  
b.应建议做如下审计调整分录:  01;  
借:预计负债 3 000 000 NiPa-yRh  
  贷:营业外支出 500 000 4(O;lVT}  
    其他应付款 2 500 000 g (:%E  
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