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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)。 W }  
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: Z1Pdnc7S[  
                         (Expressed in RMB thousands) O?OG`{ k  
FINANCLAL STATEMENTS ITEMS "/g\?Nce  
20×8 17ol %3 M  
20×7 {x\lK;  
@x[Arx^?}  
Sales ',l}$]y5  
64000 &57s//PrX  
48000 YsA.,   
B(ZK\]  
Cost of sales cKe{ ]a  
54000 1$RUhxT  
42000 Ch0t'  
RA3!k&8?#  
Net profit LQ{z}Ay  
30 /DxeG'O  
-20 [eLU}4v{  
P>wTp)  
6483v'  
December 31, 20×8 vD91t/_+  
December 31, 20×7 i7jI(VvB^  
&<$YR~g5j$  
Inventory %<rV~9:  
16000 UC*\3:>'n  
12000 Z9p`78kYyh  
NA{?DSP  
Current assets E,gpi  
60000 VI(2/**  
50000 SUaXm#9  
yr[HuwU  
Total assets BW{&A&j  
100000 SadffAvSA{  
90000 Z_WJgH2c  
]S0sjN  
Current liabilities D"ecwx{%;C  
20000 "]kq,j^]  
18000 m-AW}1:\f  
?3; 0 SAh  
Total liabilities *$*V#,V-  
30000 /=+Bc=<lZ  
25000 K lSg0s  
lCxPR'C|  
IRY/0v  
During the audit, John has the following findings: %O02xr=  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: hNUkaP  
Dr. Cash in Bank  RMB 5820000 d45mKla(V  
Dr. Financial Expenses RMB 180000 5169E*  
Cr. Notes Receivable RMB 6000000 DEN (pA\  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: g?> V4WF  
Dr. Non-operating Expenses RMB 3000000 5o2vj8::  
Cr. Provisions RMB 3000000 K;P<c,9X/  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 O]-s(8Oo3  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: ?7cT$/4  
Dr. Provisions RMB 3000000 =BVBCh  
Cr. Cash in Bank RMB 2500000 [`_-;/Gx2  
Cr. Non-operating Income RMB 500000  6[S-%|f  
Required: /~}<[6ZGCY  
(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. du_T iI  
(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: *jrQ-'<T  
(a)Inventory Turnover Rate in 20×8; JzZ@Z8%a;  
(b)Gross Profit Ratio in 20×8; Gid 6,J  
(c)After Tax Return on Total Assets in 20×8; and f;cY&GC  
(d)Current Ratio as at December 31, 20×8 nf )y_5y  
(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. "Wn8}T*  
【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。 BaXf=RsZ  
以下是未经审计财务报表的部分信息: V 2/?1  
                             (单位:千元) Y9ipy_@_?  
项目 20×8 20×7 "D[/o 8Hk  
营业收入 64 000 48 000 `71(wf1q[f  
营业成本 54 000 42 000 L)-1( e<x  
净利润 30 -20 &eY&6I  
Uk<2XGj  
20×8年12月31日 20×7年12月31日 m=Fk  
存货 16 000 12 000 j=y{ey7Fd  
流动资产 60 000 50 000 ;^9 y#muk  
总资产 100 000 90 000 [z> Ya-uz7  
流动负债 20 000 18 000 <)9dTOdd  
总负债 30 000 25 000 qg9VK'3o  
在审计过程中,约翰发现以下事项: `2PvE4]%p  
(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: D !5 {CQl  
借:银行存款5 820 000 F_z1ey`t  
  财务费用 180 000 j5~nLo2  
  贷:应收票据6 000 000 j@C *kj;-  
(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: vq-# %o  
借:营业外支出  3 000 000 r"_SL!,^  
  贷:预计负债 3 000 000 \+VQoB/  
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: &p_V<\(%  
借:预计负债   3 000 000  N5jJ,iz  
  贷:银行存款  2 500 000 >A ?{cbJ  
    营业外收入   500 000 1`v$R0 `!  
要求: AroYDR,3+  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 SU>cJ*  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: f,0,:)  
(a)20×8年存货周转率 a1 .+L  
(b)20×8年销售毛利率 T)tf!v3v  
(c)20×8年总资产净利率 _t.Ub:  
(d)20×8年12月31日的流动比率 CA5q(ID_  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) }KFM8CbS  
【答案】 ]JvZ{fA%*  
(1)应选择营业收入作为计算重要性水平的基础。 ObEp0-^?  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 IZ 3e:  
5KRI}f  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 &09g0K66  
销售毛利率=(64000-54000)/64000×100%=15.63% ^gdv:[ m  
总资产净利率=30/[(100000+90000)/2]=0.03% X\HP&;Wd  
流动比率=60000/20000=3 q~G@S2=}0}  
(3) M$MFUGS'  
a.应建议做如下审计调整分录: SnFAv7_  
借:应收票据 6 000 000 q :-1ul  
  贷:短期借款 5 820 000 ZP;WXB`  
    财务费用  180 000 qY$]^ gS  
b.应建议做如下审计调整分录: J*m ~fZ^  
借:预计负债 3 000 000 *28:|blbL  
  贷:营业外支出 500 000 YT\.${N  
    其他应付款 2 500 000 R/@n+tb e  
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