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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)。 SA s wP  
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: c`I`@Bed  
                         (Expressed in RMB thousands) ~3 4Ly  
FINANCLAL STATEMENTS ITEMS >AIkkQT  
20×8 /N(L52mz  
20×7 .nX+!EXeS  
6+HpN"?e  
Sales =BW>jD  
64000 ;7CE{/Bq.p  
48000 l?E7'OEF:  
g@]G [(  
Cost of sales .r!:` 6  
54000 #MYhKySku  
42000 .z7%74p  
+M th+qgw  
Net profit e -vL!&;2  
30 `Cy-*$$  
-20 KsI[  
7Z;bUMYtx  
;KqH]h)  
December 31, 20×8 7kapa59  
December 31, 20×7 _:F0>=$  
afY~Y?PJ<  
Inventory g2p/#\D\J  
16000  b oAu  
12000 LO{{3No  
2VaQxctk  
Current assets =w='qjh  
60000 m }I@:s2  
50000 A+i|zo5p=k  
&x$1hx'  
Total assets  9')  
100000 o!6gl]U'y9  
90000 ],{b&\  
- `^594  
Current liabilities xu[6h?u(h8  
20000 ??Zh$^No:  
18000 +$R4'{9q  
W ]cJP  
Total liabilities _ S%3?Q  
30000 D.?Rc'y D  
25000 $OMTk  
Tvf%'%h1  
pj?wQ'  
During the audit, John has the following findings: YI!ecx%/4  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: A?I/[zkc  
Dr. Cash in Bank  RMB 5820000 }nNZp  
Dr. Financial Expenses RMB 180000 ]#>;C:L  
Cr. Notes Receivable RMB 6000000 GZgu1YR  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: 92g#QZs&W  
Dr. Non-operating Expenses RMB 3000000 rMkoE7n  
Cr. Provisions RMB 3000000 K cI'P(  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 1"k"<{%  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: F&? &8.  
Dr. Provisions RMB 3000000 kGbtZ} W  
Cr. Cash in Bank RMB 2500000  ;ew j  
Cr. Non-operating Income RMB 500000 'lwLe3.c  
Required: tNf?pV77  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. p&'oJy.P  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: ge*(w{|x  
(a)Inventory Turnover Rate in 20×8; X1Vx 6+[  
(b)Gross Profit Ratio in 20×8; YU! SdT$  
(c)After Tax Return on Total Assets in 20×8; and S !Dq8  
(d)Current Ratio as at December 31, 20×8 CSF-2lSG  
(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. LliOhr4  
【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。 KG:CVIW Y  
以下是未经审计财务报表的部分信息: Qu4Bd|`(k  
                             (单位:千元) ~RdJP'YF-  
项目 20×8 20×7 VNKtJmt  
营业收入 64 000 48 000 UzZzt$Kw  
营业成本 54 000 42 000 k@QU<cvI  
净利润 30 -20 !ER,o_T<  
+ ;u<tA  
20×8年12月31日 20×7年12月31日 >|h$d:~n  
存货 16 000 12 000 {OHaI ;  
流动资产 60 000 50 000 q)S70M_1  
总资产 100 000 90 000 KI&+Zw4VL  
流动负债 20 000 18 000 pRS+vV3  
总负债 30 000 25 000 OhUEp g[  
在审计过程中,约翰发现以下事项: Imi;EHW  
(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: h>>KH*dQ  
借:银行存款5 820 000 dUAZDoLi  
  财务费用 180 000 J '99  
  贷:应收票据6 000 000 k e$g[g  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: ?"oW1a\  
借:营业外支出  3 000 000 "[W${q+0x  
  贷:预计负债 3 000 000 =2;2_u?  
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: Y`$dtg {  
借:预计负债   3 000 000  !brXQj8D7  
  贷:银行存款  2 500 000 J=QuZwt  
    营业外收入   500 000 r3.A!*!  
要求: tuZA q;X  
(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。 XN+~g.0  
(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: FdrH,  
(a)20×8年存货周转率 5LJUD>f9 Z  
(b)20×8年销售毛利率 khS b|mR)  
(c)20×8年总资产净利率 ""LCyKu   
(d)20×8年12月31日的流动比率 U;%I" p`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) !YJfP@"e6r  
【答案】 Ur^~fW1 o  
(1)应选择营业收入作为计算重要性水平的基础。 #Av6BGM|,  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 4dv5  
[]opPQ 1  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 z D&5R/I  
销售毛利率=(64000-54000)/64000×100%=15.63% >e F4YZ"  
总资产净利率=30/[(100000+90000)/2]=0.03% 0#K?SuY.eN  
流动比率=60000/20000=3 ]xJ5}/  
(3) !VNLjbee.  
a.应建议做如下审计调整分录: j+B+>r ^  
借:应收票据 6 000 000 WJCh{Xn%*  
  贷:短期借款 5 820 000 879x(JII  
    财务费用  180 000 )"Ef* /+  
b.应建议做如下审计调整分录: vAeh#V~#  
借:预计负债 3 000 000 H)#HK!F6f  
  贷:营业外支出 500 000 Yc5{M*w  
    其他应付款 2 500 000 \SA"DT  
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