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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)。 -'miM ~kG[  
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: gnN> Rl 5_  
                         (Expressed in RMB thousands) m_Hg!Lg  
FINANCLAL STATEMENTS ITEMS UUWRC1EtI  
20×8 *bpN!2  
20×7 qfT9g>EF  
[F*yh9%\  
Sales aoW2c1`?Z  
64000 r+%3Y:dZE  
48000 R-pON4D"*  
_)vX_gCi  
Cost of sales SPb` Q"  
54000 PYi<iSr  
42000 >yn?@ve@  
*.w6 =}  
Net profit W!ug^2"  
30 j^#\k m B  
-20 h/C{  
xp:I(  
$G0e1)D  
December 31, 20×8  Hvz;[!  
December 31, 20×7 <k1muSe  
'uz o[>p  
Inventory FP{=b/  
16000 A iR#:r  
12000 W="pu5q $5  
CaCApL  
Current assets >Q=e9L=  
60000 tC1'IE-h  
50000 ozS'n]8*  
FiRe b3zR  
Total assets a m5;B`}q  
100000 S e[=$W  
90000 ecl6>PS$'  
)<J #RgE  
Current liabilities ?7CdJgJp  
20000 =1>G * ,  
18000 &/' O?HWl  
h;E.y   
Total liabilities  -+qg  
30000 9BOn8p;yz  
25000 `TF3Ho\MC  
-|#/KKF  
u$nmnd`g  
During the audit, John has the following findings: #bGYHN  
(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: L6qK3xa}  
Dr. Cash in Bank  RMB 5820000 (`Y;U(n  
Dr. Financial Expenses RMB 180000 1HSt}  
Cr. Notes Receivable RMB 6000000  1l}Am>}  
(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: -2laM9Ed  
Dr. Non-operating Expenses RMB 3000000 DfkG NBY  
Cr. Provisions RMB 3000000 d/TFx  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Z 5 .cfI[  
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: zBI2cB8;P  
Dr. Provisions RMB 3000000 7dB_q}<  
Cr. Cash in Bank RMB 2500000 _,F\%}  
Cr. Non-operating Income RMB 500000 #.]W>h N8\  
Required: S~z$ =IiB  
(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. Qe7 SH{  
(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: KIuj;|!q  
(a)Inventory Turnover Rate in 20×8; i%f C`@  
(b)Gross Profit Ratio in 20×8; -{?xl*D  
(c)After Tax Return on Total Assets in 20×8; and c-7Zk!LfD  
(d)Current Ratio as at December 31, 20×8 pIm ]WNX(  
(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. b+AxTe("  
【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。 *mn9CVZ(}M  
以下是未经审计财务报表的部分信息: ):+^893)  
                             (单位:千元) o}w RgG  
项目 20×8 20×7 FbdC3G|oA  
营业收入 64 000 48 000 o2YHT \P n  
营业成本 54 000 42 000 Bd>ATc+580  
净利润 30 -20 Q.8^F  
o+^e+ptc  
20×8年12月31日 20×7年12月31日 <VN< ~sz  
存货 16 000 12 000 Ak`?,*L M  
流动资产 60 000 50 000 \Ym$to  
总资产 100 000 90 000 "AWk jdj  
流动负债 20 000 18 000 uuUj IZCtz  
总负债 30 000 25 000 ][OkydE  
在审计过程中,约翰发现以下事项: h4slQq~K  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: "$"<AKCwS  
借:银行存款5 820 000 #N=_-  
  财务费用 180 000 oe9S$C;$'  
  贷:应收票据6 000 000 \"yR[.Q?   
(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: Br$/hn=  
借:营业外支出  3 000 000 'r^'wv]  
  贷:预计负债 3 000 000 V z5<Gr  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: "1P2`Ep;  
借:预计负债   3 000 000  q{yzu x  
  贷:银行存款  2 500 000 La^Zr,T!  
    营业外收入   500 000 0eCjK.   
要求: (Zy=e?E,  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 S[rfcL"  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: l29AC}^  
(a)20×8年存货周转率 ri9n.-xs  
(b)20×8年销售毛利率 </fTn_{2s8  
(c)20×8年总资产净利率 cwUor}<|  
(d)20×8年12月31日的流动比率 q<fj1t1w  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) eLyIQoW  
【答案】 9FT==>  
(1)应选择营业收入作为计算重要性水平的基础。 d?CU+=A&|  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 @:9mTP7  
lnxA/[`a  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 wp/x|AV  
销售毛利率=(64000-54000)/64000×100%=15.63% !\&4,l(  
总资产净利率=30/[(100000+90000)/2]=0.03% .R^]<b:`  
流动比率=60000/20000=3 [9p@uRE  
(3) A_6Dol=J@  
a.应建议做如下审计调整分录: NXE1v~9V  
借:应收票据 6 000 000 %#]/ ]B/4  
  贷:短期借款 5 820 000 *EtC4sP  
    财务费用  180 000 } 4>#s$.2  
b.应建议做如下审计调整分录: C|ou7g4'p  
借:预计负债 3 000 000 NL ceBok  
  贷:营业外支出 500 000 5bWy=Xk B  
    其他应付款 2 500 000 L\<J|87p?  
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