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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)。 -; }Wm[  
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: qv\yQ&pj  
                         (Expressed in RMB thousands) `2B+8,{%  
FINANCLAL STATEMENTS ITEMS *Y Ox`z!R  
20×8 whCv9)x  
20×7  u:ISwAp  
|:z%7J3wP  
Sales mLE`IKgd]  
64000 z@~rm9d   
48000 G<'S  
:Kiu*&{  
Cost of sales =%LS9e^7D  
54000 16vfIUtb  
42000 zeX?]@]Y  
D#0}/  
Net profit V EzIWNV  
30 h*LIS@&9C5  
-20 x% 1Rp[  
Rs wR DLl  
']Z8C)tK  
December 31, 20×8 t&_lpffv  
December 31, 20×7 Lst5  
1a<~Rmcil  
Inventory {`VQL6(i  
16000 6]VTn-  
12000 =E}/Z  
v;S JgZK  
Current assets a'BBp6  
60000 +Ji dP  
50000 #u_-TWVt  
d9s"y?8  
Total assets * 7C I q  
100000 Ax ^9J)C  
90000 ":OXs9Yg  
;6?K&}J)-  
Current liabilities @y+Wl*:  
20000 /-T%yuU  
18000 A.n1|Q#  
^IpS 3y  
Total liabilities EOL03N   
30000 n):VuOjm  
25000 eX\t]{\oC  
g(1'i1  
2bqwnRT}  
During the audit, John has the following findings: 3jeR;N]x  
(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: 7 UR)4dYA  
Dr. Cash in Bank  RMB 5820000 &A~1Q#4  
Dr. Financial Expenses RMB 180000 [30e>bSf`  
Cr. Notes Receivable RMB 6000000 V%))%?3x_  
(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: q_!3<.sf  
Dr. Non-operating Expenses RMB 3000000 tZJKB1#WbP  
Cr. Provisions RMB 3000000 --FvE|I  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 1z)+P1nH]  
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: b+kb7  
Dr. Provisions RMB 3000000 uaiG (O   
Cr. Cash in Bank RMB 2500000 "QMHY\C  
Cr. Non-operating Income RMB 500000 p?Y1^/   
Required: 8_>R'u[  
(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. |nD`0Rbw  
(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: /SyiJCx0  
(a)Inventory Turnover Rate in 20×8; H]cCyuCdH  
(b)Gross Profit Ratio in 20×8; 1UOFTI2S|  
(c)After Tax Return on Total Assets in 20×8; and \o/oM,u  
(d)Current Ratio as at December 31, 20×8 H=0Y4 T@)T  
(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. W*P/~U=  
【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。 T+I|2HYqOj  
以下是未经审计财务报表的部分信息: B|!Re4`0  
                             (单位:千元) Xs4`bbap  
项目 20×8 20×7 /Z^+K  
营业收入 64 000 48 000 f+rBIE  
营业成本 54 000 42 000 fNQecDuS  
净利润 30 -20 'i}Q R~pe  
8$1<N  
20×8年12月31日 20×7年12月31日 cEe>Lyt  
存货 16 000 12 000 <|v]9`'  
流动资产 60 000 50 000 DwoO([&I  
总资产 100 000 90 000 @hk~8y]rz  
流动负债 20 000 18 000 X4jtti  
总负债 30 000 25 000 ;#AV~Y- s  
在审计过程中,约翰发现以下事项: OfPWqNpO  
(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: 3iDRt&y=.  
借:银行存款5 820 000 i),W1<A1  
  财务费用 180 000 C/)Xd^#  
  贷:应收票据6 000 000 nP] ~8ViS  
(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: gVO[R6C5C  
借:营业外支出  3 000 000 $cc]pJy"}  
  贷:预计负债 3 000 000 U\+o$mU^  
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: =YR/|9(  
借:预计负债   3 000 000  -e30!A  
  贷:银行存款  2 500 000 )nQ.6  
    营业外收入   500 000 J@52<.>6  
要求: nT:ZSJWM  
(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。 yKi* 8N"e<  
(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: A%pcP zG;  
(a)20×8年存货周转率 /aP`|&G,)  
(b)20×8年销售毛利率 7Y:1ji0l  
(c)20×8年总资产净利率 ;'*"(F=D6  
(d)20×8年12月31日的流动比率 c'[l%4U8[  
(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) "Q ^Ck7  
【答案】 Y7 = *-  
(1)应选择营业收入作为计算重要性水平的基础。 M*|x,K=U  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 b3W@{je  
U5odSR$  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 JW (.,Ztm  
销售毛利率=(64000-54000)/64000×100%=15.63% 5EM(3eY^q  
总资产净利率=30/[(100000+90000)/2]=0.03% YHl6M&*@  
流动比率=60000/20000=3 4;x{@Ln  
(3) u[})|x*N  
a.应建议做如下审计调整分录: tQF,E&Jo8  
借:应收票据 6 000 000 &;|/I`+  
  贷:短期借款 5 820 000 }5\F<b^@Y  
    财务费用  180 000 3V2 "1Ic  
b.应建议做如下审计调整分录: u`3J2 ,.  
借:预计负债 3 000 000 qy"#XbBeV  
  贷:营业外支出 500 000 nKT\/}d  
    其他应付款 2 500 000 '`I&g8I\  
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