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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)。 0c\|S>g [  
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: P98X[0&  
                         (Expressed in RMB thousands) p0y0T|H^  
FINANCLAL STATEMENTS ITEMS G\,A> mT/P  
20×8 xP5mL3j  
20×7 K#6`LL m  
@6i8RmOu}  
Sales tmY-m,U  
64000 i Ks,i9j  
48000 23u1nU[0  
#by9D&QP]  
Cost of sales D?*sdm9r`  
54000 jN'fm  
42000 zoJkDr=jn  
:zn ?<(sQ  
Net profit utm+\/  
30 L9unhx  
-20 xn x1`|1u  
!EmR(x  
+{Vwz  
December 31, 20×8 meM.?kk(  
December 31, 20×7  /nD0hb  
[;V1y`/K1  
Inventory X-ki%jp3  
16000 -RqAT1  
12000 n.8A Ka6  
]stLC; nI  
Current assets g%q?2Nv  
60000 sh)) [V"8  
50000 j2{,1hj  
Mp=kZs/  
Total assets <{z3p:\  
100000 \,cKt_{ u  
90000 ^* /v,+01f  
"JUQ)> !?  
Current liabilities +q_lYGTi O  
20000 '*LN)E> d  
18000 LG@c)H74  
#NQz&4W  
Total liabilities .L(j@I t  
30000 %_@5_S  
25000 Sc"4%L  
O]%m{afM  
2}#wd J`  
During the audit, John has the following findings: [ |;Zxb:  
(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: @01D1A  
Dr. Cash in Bank  RMB 5820000 ^B6i6]Pd=9  
Dr. Financial Expenses RMB 180000 /HJ(Wt q  
Cr. Notes Receivable RMB 6000000 3f2Hjk7,d  
(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: oQjB&0k4  
Dr. Non-operating Expenses RMB 3000000 e'?d oP  
Cr. Provisions RMB 3000000 a$! {Tob2  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 r dG2| Tp  
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: Gv+Tg/  
Dr. Provisions RMB 3000000 F+y`4>x  
Cr. Cash in Bank RMB 2500000 N5an9r&z(1  
Cr. Non-operating Income RMB 500000 d_7Xlp@  
Required: (R*jt,x  
(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. O\8|niW|  
(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: at(p,+ %  
(a)Inventory Turnover Rate in 20×8; m<'xlF  
(b)Gross Profit Ratio in 20×8; $}nUK~$GSv  
(c)After Tax Return on Total Assets in 20×8; and ONe!'a0  
(d)Current Ratio as at December 31, 20×8  jnKM6%z  
(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. q fH~hg  
【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。 UV8r&O  
以下是未经审计财务报表的部分信息: Qx,$)|_  
                             (单位:千元) .5CELtR  
项目 20×8 20×7 I/b8  
营业收入 64 000 48 000 >=W#z  
营业成本 54 000 42 000 v0MOX>`s  
净利润 30 -20 >]Yha}6h  
8OtUY}R  
20×8年12月31日 20×7年12月31日 ]3y5b9DuW  
存货 16 000 12 000 O2/w:zOg'  
流动资产 60 000 50 000 kRX g."b(  
总资产 100 000 90 000 *_K-T#  
流动负债 20 000 18 000 sv6U%qV  
总负债 30 000 25 000 -r'seb5  
在审计过程中,约翰发现以下事项: %iS]+Sa.K  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: XQY&4tK  
借:银行存款5 820 000 P$ dgO  
  财务费用 180 000 =ObtD"  
  贷:应收票据6 000 000 m^x\@!N:(  
(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: pBnf^Ew1  
借:营业外支出  3 000 000 utl=O  
  贷:预计负债 3 000 000 `FB?cPR  
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: MH8%-UV  
借:预计负债   3 000 000  tc2GI6]e'  
  贷:银行存款  2 500 000 K2MNaB   
    营业外收入   500 000 ,p`b Wm  
要求: SF7b1jr  
(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。 vrnj}f[h  
(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: $H@)hY8wA  
(a)20×8年存货周转率 n@,eZ!  
(b)20×8年销售毛利率 ;AB,:*  
(c)20×8年总资产净利率  2:/MN2  
(d)20×8年12月31日的流动比率 ]9< 9F ?  
(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) 2xdJ(\JWM  
【答案】 (Dh;=xG  
(1)应选择营业收入作为计算重要性水平的基础。 x&/Syb  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 f=O>\  
X6*y/KG N  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 14YV#o:  
销售毛利率=(64000-54000)/64000×100%=15.63% $#JVI:  
总资产净利率=30/[(100000+90000)/2]=0.03% Hg_ XD,  
流动比率=60000/20000=3 RkP|_Bf8)  
(3) 0@x$Cp  
a.应建议做如下审计调整分录: %c/"A8{eb  
借:应收票据 6 000 000 dB/I2uGl>  
  贷:短期借款 5 820 000 "v(]"L  
    财务费用  180 000 R/cq00g  
b.应建议做如下审计调整分录: {ZEXlNPww  
借:预计负债 3 000 000 Y9y*" :&%  
  贷:营业外支出 500 000 )0d".Q|v4  
    其他应付款 2 500 000 $<% nt  
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