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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)。 Yoll?_k +  
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: E<*xx#p  
                         (Expressed in RMB thousands) J?$,c4;W2  
FINANCLAL STATEMENTS ITEMS ,v}k{( 16{  
20×8 wI "U7vr  
20×7 h@wgd~X9  
-H-~;EzU  
Sales K"@M,8hb  
64000 f|oh.z_R  
48000 '/% H3A#L  
=H]@n|$(  
Cost of sales Qe(:|q _  
54000 h!9ei6  
42000 }l9llu   
zp?`N;  
Net profit | VDV<g5h  
30 k$}fWR  
-20 w@fi{H(R  
%e} Saf  
sW8dPw O  
December 31, 20×8 "5$B>S(Q  
December 31, 20×7 Ny)X+2Ae  
?!/kZM_ts  
Inventory B4 }bVjs  
16000 JOBhx)E  
12000 jmW7)jT8:  
0+b1vhQ  
Current assets Yc*; /T}  
60000 lsNd_7k  
50000 iO; 7t@]-  
"U"Z 3 *  
Total assets  %D "I  
100000 o2\8OxcA  
90000 6 3B?.  
;i:d+!3XwC  
Current liabilities ;t`&n['N>  
20000 @ 7n"yp*"  
18000 !jR=pIfq  
uY'HT|@:{  
Total liabilities 7. ;3e@s  
30000 [}]Q?*_  
25000 S|+o-[e8O  
K", N!koj  
M\Kx'N  
During the audit, John has the following findings: =_u4=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: t\ewHZG"  
Dr. Cash in Bank  RMB 5820000 jo@J}`\Zt  
Dr. Financial Expenses RMB 180000 iAU@Yg`pt  
Cr. Notes Receivable RMB 6000000 UFuX@Lu0  
(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: *CHX  
Dr. Non-operating Expenses RMB 3000000 H$4:lH&(  
Cr. Provisions RMB 3000000 *~i ])4  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 7D5]G-}x.  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: P7~>mm+  
Dr. Provisions RMB 3000000 "snw4if  
Cr. Cash in Bank RMB 2500000 1|wL\I  
Cr. Non-operating Income RMB 500000 pz>>)c`  
Required: VW4r{&rS  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. %84rL?S  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: ?6Y?a2 |  
(a)Inventory Turnover Rate in 20×8; 3m)y|$R  
(b)Gross Profit Ratio in 20×8; -3Vx76Y  
(c)After Tax Return on Total Assets in 20×8; and |$b}L7_  
(d)Current Ratio as at December 31, 20×8 c!9nnTap  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. [cp+i^f  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 ')3 bl3:  
以下是未经审计财务报表的部分信息:  sLQ^F  
                             (单位:千元) E?0%Z&1h  
项目 20×8 20×7 0"bcdG<}  
营业收入 64 000 48 000 ?5 7Sk+  
营业成本 54 000 42 000 %bfQ$a:  
净利润 30 -20 K(Bf2Mfq  
ixD)VcD-f  
20×8年12月31日 20×7年12月31日 @sC`!Rmy'-  
存货 16 000 12 000 lU8`F(Mn  
流动资产 60 000 50 000 <e</m)j  
总资产 100 000 90 000 pIX`MlBdF  
流动负债 20 000 18 000 @I!0-OjL  
总负债 30 000 25 000 FJP-y5  
在审计过程中,约翰发现以下事项: Jze:[MYS  
(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: dlTt _.  
借:银行存款5 820 000 [HZv8HU|  
  财务费用 180 000 <W$mj04@  
  贷:应收票据6 000 000 / s}} &u/  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: W:L AP R  
借:营业外支出  3 000 000 9;-p'C  
  贷:预计负债 3 000 000 *bA.zmzM  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: r<^HmpUJ  
借:预计负债   3 000 000  rh}J3S5vp  
  贷:银行存款  2 500 000 OpYY{f  
    营业外收入   500 000 W9GVt$T7  
要求: hZ  
(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。 v^ V itLC  
(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: hx]?&zT@  
(a)20×8年存货周转率 Z>5b;8  
(b)20×8年销售毛利率 Hja3a{LH  
(c)20×8年总资产净利率 i AIuxO  
(d)20×8年12月31日的流动比率 ;@|n @ax  
(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) K(,F~ .<  
【答案】 '$%l7  
(1)应选择营业收入作为计算重要性水平的基础。 IB] l1<  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 %Y*Ndt4  
& FN.:_E  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 }Ud*TOo`  
销售毛利率=(64000-54000)/64000×100%=15.63% L0WN\|D  
总资产净利率=30/[(100000+90000)/2]=0.03% b B3powy9  
流动比率=60000/20000=3 xYpd: Sm  
(3) vnZC,J `  
a.应建议做如下审计调整分录: 9m~p0ILh  
借:应收票据 6 000 000 7! INkH]  
  贷:短期借款 5 820 000 .5ha}=z  
    财务费用  180 000 _^%,x  
b.应建议做如下审计调整分录: 6gu!bu`~  
借:预计负债 3 000 000 n[Y~]  
  贷:营业外支出 500 000 PBTnIU  
    其他应付款 2 500 000 H ]Z$OpI  
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