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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)。 kW;+|qs^  
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: 8K:y\1  
                         (Expressed in RMB thousands) * @ 3Ag(  
FINANCLAL STATEMENTS ITEMS KN<S}3MN  
20×8 @ [:ZS+1  
20×7 /]K^ rw[  
9s\A\$("l  
Sales tSc Pa,(  
64000 `[f*Zv w  
48000 ?zh9d%R  
ULs\+U  
Cost of sales } Yb[   
54000 3{'Ne}5%I  
42000 9IjIIM2y  
S\:P-&dC  
Net profit Ag9 vU7  
30 uatm/o^~,  
-20 (SpX w,:  
_ T iuY  
fObg3S92  
December 31, 20×8 SIBtmm1W  
December 31, 20×7 J1( 9QN[w  
7%5z p|3  
Inventory t<#TJ>Le  
16000 .c8g:WB<  
12000 ?qPo=~y01  
@:+8?qcP  
Current assets n&$j0k  
60000 J%u=Ucdh  
50000 \y97W&AN  
5eLtCsHz  
Total assets :ci5r;^  
100000 <c2E'U)X  
90000 j'Gt&\4  
00(on28b  
Current liabilities dMh:ulIY>  
20000 /Lfm&;  
18000 J[l7di5  
}JF13beU  
Total liabilities A 9( x  
30000 fT;s-v[`k  
25000 j_K4;k#r  
[)H&'5 +F  
U>YAdrx2a  
During the audit, John has the following findings: nr95YSH  
(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: zNs55e.rx  
Dr. Cash in Bank  RMB 5820000 +9M^7/}H  
Dr. Financial Expenses RMB 180000 3k\#CiB{  
Cr. Notes Receivable RMB 6000000 yQ U{ zY  
(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: Z-^LKe  
Dr. Non-operating Expenses RMB 3000000 tI`Q/a5@  
Cr. Provisions RMB 3000000 {+ ][5<q  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 \K5DOM "#  
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: i`(XLi}k  
Dr. Provisions RMB 3000000 '.on)Zd.  
Cr. Cash in Bank RMB 2500000 U_Vs.M.p  
Cr. Non-operating Income RMB 500000 MX$0Op  
Required: FEW14 U'O  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. )B T   
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: xe]y]  
(a)Inventory Turnover Rate in 20×8; (SWYOMo"  
(b)Gross Profit Ratio in 20×8; q3mJ782p]  
(c)After Tax Return on Total Assets in 20×8; and I5`4Al  
(d)Current Ratio as at December 31, 20×8 7r7YNn/?  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. rV2WnAb[H&  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 3_ r*y9l  
以下是未经审计财务报表的部分信息: 34`'M+3  
                             (单位:千元) 6^V=?~a&z  
项目 20×8 20×7 u8'Zl8 g  
营业收入 64 000 48 000   ]3x?  
营业成本 54 000 42 000 @'w"R/,n-@  
净利润 30 -20 H['N  
UxbjA- U[  
20×8年12月31日 20×7年12月31日 ,`|3KE9  
存货 16 000 12 000 6 hw=  
流动资产 60 000 50 000 ~FZ&.<s  
总资产 100 000 90 000 {Bk[rCl  
流动负债 20 000 18 000 9Z|jxy  
总负债 30 000 25 000 ./- 5R|fN  
在审计过程中,约翰发现以下事项: /'Ass(=6  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: Z 6t56"u  
借:银行存款5 820 000 {'N Z.  
  财务费用 180 000 Za/-i"U  
  贷:应收票据6 000 000 }QN1|mP2  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: i/65v  
借:营业外支出  3 000 000 D|lzGt  
  贷:预计负债 3 000 000 j:^#rFD4?  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: &SIq2>QA  
借:预计负债   3 000 000  %d 1,a$*3}  
  贷:银行存款  2 500 000 &#o~U$GBg  
    营业外收入   500 000 z#8~iF1  
要求:  j?A/#  
(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。 J &o |QG  
(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: ",p;Sd  
(a)20×8年存货周转率 g9m-TkNk  
(b)20×8年销售毛利率 T]R|qlZ  
(c)20×8年总资产净利率 7P%%p3  
(d)20×8年12月31日的流动比率 v V'EZ ?  
(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) \(3y7D  
【答案】 bH-ub2@qO  
(1)应选择营业收入作为计算重要性水平的基础。 FG PB:  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 jk"`Z<j~  
~t@cO.c  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 9 3U_tQ&1?  
销售毛利率=(64000-54000)/64000×100%=15.63% 6 +Sxr  
总资产净利率=30/[(100000+90000)/2]=0.03% b1?#81  
流动比率=60000/20000=3 @y e4q.m  
(3) d)"3K6s |5  
a.应建议做如下审计调整分录: Z_PNI#h*  
借:应收票据 6 000 000 F;>V>" edl  
  贷:短期借款 5 820 000 H;D>|q  
    财务费用  180 000 b IH;  
b.应建议做如下审计调整分录: HpR]q05d  
借:预计负债 3 000 000 \(~y?l  
  贷:营业外支出 500 000 q?,).x nN  
    其他应付款 2 500 000 W$QcDp]#p}  
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