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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)。 r@u8QhD  
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: b>]k=zd  
                         (Expressed in RMB thousands) uF<}zFS  
FINANCLAL STATEMENTS ITEMS pP sT,i?  
20×8 r&3EM[*Iw  
20×7 )0?u_Z]w9  
9v@P|  
Sales s((c@)M  
64000 z9Nial`p  
48000 8h,=yAn5  
ToR@XL!%rP  
Cost of sales {R8)DK  
54000 l/-qVAd!q  
42000 S\L^ZH?[2  
W$xW9u8@+(  
Net profit U(/8dCyyY  
30 &oxHVZJ  
-20 =*{Ii]D  
ftxy]N LF  
`z$=J"%? y  
December 31, 20×8 bXi(]5  
December 31, 20×7 oy\ U\#k   
unc8WXW  
Inventory (;9j#x  
16000 @%BsQm  
12000 :!yPR  
yT|44 D2j  
Current assets qs {wrem  
60000 ?7uK:'8  
50000 0+T:};]  
,H>'1~q  
Total assets V3(8?Fz.  
100000 i }5M'~ F  
90000 M>d^.n  
S!66t?vHB  
Current liabilities 'x6rU"e$J  
20000 ipyc(u6Z5  
18000 @%jY  
B`)TRt+'.  
Total liabilities EY^?@D_<  
30000 f7/M_sx  
25000 35J VF*z  
dU-nE5  
Rj3ad3z'E  
During the audit, John has the following findings: c#-*]6x  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: j'`-3<k  
Dr. Cash in Bank  RMB 5820000  UCj{ &  
Dr. Financial Expenses RMB 180000  De2$:?  
Cr. Notes Receivable RMB 6000000 @r=,: 'Mt  
(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: hP}-yW6]  
Dr. Non-operating Expenses RMB 3000000 YC(X= D  
Cr. Provisions RMB 3000000 $WXO1o(O  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 m 48Ab`  
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: Mm;[f'{M)  
Dr. Provisions RMB 3000000 OIDP#K  
Cr. Cash in Bank RMB 2500000 wjXv{EsMq  
Cr. Non-operating Income RMB 500000 oqo7Ge2  
Required: U/-k'6=M  
(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;\PX  
(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: m d `=2l  
(a)Inventory Turnover Rate in 20×8; <}T7;knO  
(b)Gross Profit Ratio in 20×8; +8Y|kC{9"  
(c)After Tax Return on Total Assets in 20×8; and w I;sZJc  
(d)Current Ratio as at December 31, 20×8 :D4'x{#H  
(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. ^1yD&i'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。 l# ~pK6@W  
以下是未经审计财务报表的部分信息: 1Tr%lO5?6  
                             (单位:千元) (3~^zwA  
项目 20×8 20×7 9h/Hy aN  
营业收入 64 000 48 000 }0?XF/e(R  
营业成本 54 000 42 000 !hjF"Pa  
净利润 30 -20 R3>c\mA  
$z`l{F4eMf  
20×8年12月31日 20×7年12月31日 !f]kTs]j~  
存货 16 000 12 000 %|j8#09  
流动资产 60 000 50 000 ~~=]_lwyK%  
总资产 100 000 90 000 9Y@ eXP  
流动负债 20 000 18 000 (\'$$  
总负债 30 000 25 000 o=6 <?v7  
在审计过程中,约翰发现以下事项: [RY Rt/?Q  
(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: 'j-U=2,n  
借:银行存款5 820 000 34Cnbtq^  
  财务费用 180 000 G;d3.ml/aZ  
  贷:应收票据6 000 000 m>RtKCtP  
(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: V(8,94vm  
借:营业外支出  3 000 000 `:C2Cj  
  贷:预计负债 3 000 000 'Yi="kno  
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: hxMV?\MYj  
借:预计负债   3 000 000  nSRNd A  
  贷:银行存款  2 500 000 r-*j"1 e  
    营业外收入   500 000 T Y% =Y=  
要求: c3 )jsf  
(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。 4oL .Bt  
(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: ahQY-%>  
(a)20×8年存货周转率 Lz!JLiMEET  
(b)20×8年销售毛利率 D)Ep!`Q   
(c)20×8年总资产净利率 mkhWbzD'S  
(d)20×8年12月31日的流动比率 MkhD*\D /  
(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) xkU8(=  
【答案】 ?z2!?  
(1)应选择营业收入作为计算重要性水平的基础。 ?rA3<j  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 o)>iHzR</  
=z]rZSq*o  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 jgS3#  
销售毛利率=(64000-54000)/64000×100%=15.63% KMK8jJ  
总资产净利率=30/[(100000+90000)/2]=0.03% ve:Oe{Ie{  
流动比率=60000/20000=3 <EQaYZY=  
(3) C"$~w3A k  
a.应建议做如下审计调整分录: BzS\p3&  
借:应收票据 6 000 000 ^d@2Y0hH  
  贷:短期借款 5 820 000 !v(^wqna\  
    财务费用  180 000 \XYidj  
b.应建议做如下审计调整分录: CyS %11L  
借:预计负债 3 000 000 c*]f#yr?  
  贷:营业外支出 500 000 {bR2S&=OmK  
    其他应付款 2 500 000 u! &T}i:  
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