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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)。 wLSjXpP8  
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: Jmy)J!ib*  
                         (Expressed in RMB thousands) B{4"$Mi  
FINANCLAL STATEMENTS ITEMS (WkTQRcN,  
20×8 "?+UI   
20×7 <tU :U<ea]  
0O^r.&{j>  
Sales KMe.i'  
64000 e18T(g_i  
48000 )_F(H)*  
lk~dgky@  
Cost of sales HMQ 'b(a'  
54000 }kv)IJ  
42000 !yk7HaP  
W=M< c@  
Net profit O{*GW0}55  
30 IwnYJp:9v  
-20 B ;;cbY  
L&rO  6  
zH'!fhcy  
December 31, 20×8 q>c+bo 6  
December 31, 20×7 ;7)OSGR  
3me<~u  
Inventory 0rGj|@+;  
16000 "&| lO|  
12000 9PWm@ Nlf  
O} (E(v  
Current assets +-'`Q Ae  
60000 S]tkz*w0*  
50000 |\rSa^:5  
5=Zp%[ #  
Total assets pEJ#ad  
100000 m*OLoZVy  
90000 z`;&bg\8  
`s#sE.= o  
Current liabilities ;}n|,g>  
20000 k`{RXx  
18000 fc["  
KC#kss  
Total liabilities cYE./1D a  
30000 f&+XPd %  
25000 :Xh_$4~^Y  
G%y>:$rw[O  
.Gjr`6R  
During the audit, John has the following findings: J~M H_N  
(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: N:"M&E UM  
Dr. Cash in Bank  RMB 5820000 $:T<IU[E  
Dr. Financial Expenses RMB 180000 6@*5! ,  
Cr. Notes Receivable RMB 6000000 " &_$V@S  
(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: -ryDsq  
Dr. Non-operating Expenses RMB 3000000 Fc34Y0_A  
Cr. Provisions RMB 3000000 />2A<{6\=P  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 CM+F7#T?n  
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: VyB\]EBu  
Dr. Provisions RMB 3000000 x e"4u JO  
Cr. Cash in Bank RMB 2500000 Aqx3!  
Cr. Non-operating Income RMB 500000 \7OJN ~&<  
Required: tjBh$)  
(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. 9;>@"e21R  
(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: y|&.v <  
(a)Inventory Turnover Rate in 20×8; z }FiU[Hs  
(b)Gross Profit Ratio in 20×8; Gp?ToS2^d  
(c)After Tax Return on Total Assets in 20×8; and 6\NX 5Gh  
(d)Current Ratio as at December 31, 20×8 $.suu^>^w  
(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. ] P:NnKgK  
【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。 4*@G&v?n  
以下是未经审计财务报表的部分信息: BXQ\A~P\  
                             (单位:千元)  =F",D=  
项目 20×8 20×7 uz zWZ9Tv  
营业收入 64 000 48 000 RT8_@8  
营业成本 54 000 42 000 l(3'Re  
净利润 30 -20 s0~05{  
]%cHm4#m3  
20×8年12月31日 20×7年12月31日 3D 4]yR5  
存货 16 000 12 000 E|F!S(.:,M  
流动资产 60 000 50 000 > {'5>6u  
总资产 100 000 90 000 /8P4%[\  
流动负债 20 000 18 000 =UI,+P:  
总负债 30 000 25 000 97:t29N  
在审计过程中,约翰发现以下事项: c<JM1  
(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: wHB Hkz  
借:银行存款5 820 000 P%<aGb 4  
  财务费用 180 000 CPF>^Mp#  
  贷:应收票据6 000 000 -Fp!w"=T  
(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: Z>>gXh<e[  
借:营业外支出  3 000 000 ?34EJ !  
  贷:预计负债 3 000 000 C{d 8~6  
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: qb>|n1F_  
借:预计负债   3 000 000  6ywnyh  
  贷:银行存款  2 500 000 O&rD4#  
    营业外收入   500 000 2m)kyQ  
要求: <ZHY3  
(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。 z1{E:~f  
(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: k@cZ"jYA  
(a)20×8年存货周转率 )$9C`d[  
(b)20×8年销售毛利率 (d5vH)+ A  
(c)20×8年总资产净利率 qJbhPY8Ak  
(d)20×8年12月31日的流动比率 &dwI8@&  
(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) [pRVZV   
【答案】 4cErk)F4  
(1)应选择营业收入作为计算重要性水平的基础。 laD.or  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 +_-)0[+p  
T ?<'=  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 /`j  K  
销售毛利率=(64000-54000)/64000×100%=15.63% @]y{M;  
总资产净利率=30/[(100000+90000)/2]=0.03% Vx\# +)4  
流动比率=60000/20000=3 )LMBxyS  
(3) ~q#[5l(r8  
a.应建议做如下审计调整分录: )=,9`+Zta  
借:应收票据 6 000 000 D@lAT#vA  
  贷:短期借款 5 820 000 kERaY9L\  
    财务费用  180 000 9>.<+b(>!'  
b.应建议做如下审计调整分录: $Kw"5cm  
借:预计负债 3 000 000 =xlYQ}-(a  
  贷:营业外支出 500 000 hNR >Hy\  
    其他应付款 2 500 000 dZ]\1""#H  
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