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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)。 +A;n*DF2  
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: =Td#2V;0  
                         (Expressed in RMB thousands) *=r@vQ  
FINANCLAL STATEMENTS ITEMS pRb+'v&_k  
20×8 $u(M 4(}  
20×7 y?rK5Yos  
`Nxo0Q  
Sales exGhkt~  
64000 qhv4R|)  
48000 lUy*549,  
Zi15wE  
Cost of sales C"V?yDy2~  
54000 U:C-\ M  
42000 6ba2^3GH  
5+#?7J1  
Net profit g%KGF)+H  
30 e \+~  
-20 "oKj~:$  
!ds"88:5^  
^H y)<P  
December 31, 20×8 S:"z<O  
December 31, 20×7 4rGO8R  
2xz%'X%  
Inventory ~50 y-  
16000 l=<F1Lz  
12000 oqQ?2k<@  
]y$V/Ij=qK  
Current assets Gff[c%I  
60000 _ cHV3cz  
50000 K%.YNVHHC  
-O5(%  
Total assets @8x6#|D  
100000 9|?(GG  
90000 2*3B~"  
t8a@L(J$  
Current liabilities O_%PBgcJr  
20000 NC[GtAPD3  
18000 ft. }$8vIT  
-sG WSC  
Total liabilities !Sr0Im0  
30000 o 0cc+  
25000 dcc%G7w  
c=U$$|qHV  
e P,XH{s  
During the audit, John has the following findings: 0'`8HP  
(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: Ot8S'cB1,$  
Dr. Cash in Bank  RMB 5820000 8 MACbLY  
Dr. Financial Expenses RMB 180000 xSMp[j  
Cr. Notes Receivable RMB 6000000 Wvzzjcr(j  
(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: S &lTKYP  
Dr. Non-operating Expenses RMB 3000000 aZ`_W|  
Cr. Provisions RMB 3000000 \p =W4W/  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 0;m$a=  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: 7T(OV<q;#  
Dr. Provisions RMB 3000000 j@_) F^12  
Cr. Cash in Bank RMB 2500000 c<t3y7  
Cr. Non-operating Income RMB 500000 ]oWZ{#r2  
Required: Gh>fp  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. ~jCpL@rS  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: (fI&(";t  
(a)Inventory Turnover Rate in 20×8; BD-c 0-+m  
(b)Gross Profit Ratio in 20×8; I}]@e ^ ~  
(c)After Tax Return on Total Assets in 20×8; and \i;~~;D  
(d)Current Ratio as at December 31, 20×8 E[htB><  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. DJ2]NA$Q*  
【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。 O|7 {%5h  
以下是未经审计财务报表的部分信息: (8eNZ*+mO  
                             (单位:千元) ?U9d3] W  
项目 20×8 20×7  F>oxnhp6  
营业收入 64 000 48 000 ~)_ ?:.Da  
营业成本 54 000 42 000 {J6sM$aj  
净利润 30 -20 E+m"yQp{  
Gk]qE]hi  
20×8年12月31日 20×7年12月31日 ; K 6Fe)  
存货 16 000 12 000 g:3'x/a1  
流动资产 60 000 50 000 qer 'V  
总资产 100 000 90 000 -L4G WJ~.-  
流动负债 20 000 18 000 8UY=}R2C  
总负债 30 000 25 000 BQJ`vIa  
在审计过程中,约翰发现以下事项: <[B[  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: w)y9!li  
借:银行存款5 820 000 mEc;-b f  
  财务费用 180 000 m-KK {{  
  贷:应收票据6 000 000 L) nVpqm   
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: O[(HE 8E  
借:营业外支出  3 000 000 uW-- nXMs  
  贷:预计负债 3 000 000 E<G@LT   
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: Sph"w08  
借:预计负债   3 000 000  Y" +1,?yH  
  贷:银行存款  2 500 000 0jZ{?  
    营业外收入   500 000 qLi1yH  
要求: )PoI~km  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 zhm!sMlO  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: wj :3  
(a)20×8年存货周转率 <{xAvN( :  
(b)20×8年销售毛利率 }ok nB  
(c)20×8年总资产净利率 iYQy#kO  
(d)20×8年12月31日的流动比率 4l!Yop0h  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) ;gu>;_  
【答案】 }GNH)-AG)$  
(1)应选择营业收入作为计算重要性水平的基础。 7 te!>gUW  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ~TK^aM  
xW;[}t-QS  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 uV$d7(N}"  
销售毛利率=(64000-54000)/64000×100%=15.63% 88=FPEU  
总资产净利率=30/[(100000+90000)/2]=0.03% ysT!^-&p  
流动比率=60000/20000=3 LY cSMuJ  
(3) _M4v1Hr48  
a.应建议做如下审计调整分录: =28H^rK{  
借:应收票据 6 000 000 r ~!%w(N|M  
  贷:短期借款 5 820 000 f(MHU   
    财务费用  180 000 -/7=\kao%  
b.应建议做如下审计调整分录: :a !a  
借:预计负债 3 000 000 V5@[7ncVf  
  贷:营业外支出 500 000 e%0#"6}  
    其他应付款 2 500 000 l )V43  
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