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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)。 C"}x=cK  
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: |Yx8Ez  
                         (Expressed in RMB thousands) I6\3wU~).  
FINANCLAL STATEMENTS ITEMS ]k Pco4  
20×8 3O.-'U1K  
20×7 :X#(T- !t  
z(xvt>  
Sales ]1K &U5p  
64000 |lv4X }H  
48000 `'>>[*06:a  
OKP?^%kD  
Cost of sales s-*XAn ot  
54000 Oj HBzrK  
42000 3B0%:Jj  
Kk, ->q<1  
Net profit lbPxZ'YO#  
30 )D^P~2  
-20 {*2A% }S  
rk~/^(!  
Xk3Ufz]QN  
December 31, 20×8 l*eA ?Qz  
December 31, 20×7 G`n-WP  
X:Zqgf  
Inventory fkYQ 3d,`  
16000 Hq~ 2,#Ue  
12000 YP7<j*s8  
bhI8b/  
Current assets @EQ{lGpU3  
60000 *n47.(a2i  
50000 aH6pys!O  
5Ql6?U HD  
Total assets BK +JHT  
100000 aZ'p:9e  
90000 qHj4`&  
#\jPBLc  
Current liabilities mB\5b SFY`  
20000 4 (yHD  
18000 o] nQo?!  
* n[6H  
Total liabilities 4e:hKv,+4  
30000 y`N1I  
25000 vw3W:TL  
:+6m<?R)T  
B<)(7GTv7"  
During the audit, John has the following findings: #8`G&S*  
(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: >A)he!I  
Dr. Cash in Bank  RMB 5820000 <I>q1m?KN  
Dr. Financial Expenses RMB 180000 WlY%f}l n  
Cr. Notes Receivable RMB 6000000 YP6 +o#==  
(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: 5t PmrWZ  
Dr. Non-operating Expenses RMB 3000000 [:o#d`^  
Cr. Provisions RMB 3000000 ^b%AwzHH}  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 n"pADTaB  
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: >ko;CQR  
Dr. Provisions RMB 3000000 q\~7z1   
Cr. Cash in Bank RMB 2500000 4 b#YpK$7U  
Cr. Non-operating Income RMB 500000 [AU1JO`\"  
Required: K+7xjFoDIR  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. f= "}.  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: kN_LD-  
(a)Inventory Turnover Rate in 20×8; CkP!4^J qQ  
(b)Gross Profit Ratio in 20×8; t^YDCcvoQ  
(c)After Tax Return on Total Assets in 20×8; and f ZISwr  
(d)Current Ratio as at December 31, 20×8 6`yq4!&v  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. u&<LW4  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 Wc)^@f[~<  
以下是未经审计财务报表的部分信息: l})uYae/  
                             (单位:千元) IL~yJx_11  
项目 20×8 20×7 YziQU_  
营业收入 64 000 48 000 o;O_N^_W  
营业成本 54 000 42 000 []Z6<rC|  
净利润 30 -20 t;*'p   
"ZH1W9A  
20×8年12月31日 20×7年12月31日 )j$Bo{  
存货 16 000 12 000 WcdU fv(>  
流动资产 60 000 50 000 :S%|^Q AN  
总资产 100 000 90 000 :9)>!+|'  
流动负债 20 000 18 000 ^!}lA9\gY  
总负债 30 000 25 000 c"| ^Lo.  
在审计过程中,约翰发现以下事项: O`2%@%?I  
(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: %=| I;kI?  
借:银行存款5 820 000 j/W#=\xz  
  财务费用 180 000  $% jV%k  
  贷:应收票据6 000 000 \UiuJ+  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: :s4CWE d  
借:营业外支出  3 000 000 aH:eu<s  
  贷:预计负债 3 000 000 9|go`^*.  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: ]M2 >%Dvw  
借:预计负债   3 000 000  'Hq}h)`  
  贷:银行存款  2 500 000 ZpwB"%e$  
    营业外收入   500 000 ='mqfGRi>  
要求: s0\X%U("  
(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。 3U}z?gP[  
(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: ]s u\[?l  
(a)20×8年存货周转率  l[ L{m7  
(b)20×8年销售毛利率 jHFdDw|N`  
(c)20×8年总资产净利率 zRKg>GG`  
(d)20×8年12月31日的流动比率 UgUW 4x'+  
(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) -j(/5.a  
【答案】 5ogbse"  
(1)应选择营业收入作为计算重要性水平的基础。 ch-GmAj 9  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 yeW|Ux:  
";GLX%C!{@  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 u!F3Rh8D  
销售毛利率=(64000-54000)/64000×100%=15.63% Pukq{/27  
总资产净利率=30/[(100000+90000)/2]=0.03% DF-o g*V  
流动比率=60000/20000=3 D6 M:pIN*  
(3) \h"s[G zq  
a.应建议做如下审计调整分录: <=0_[M  
借:应收票据 6 000 000 %7{6>6%  
  贷:短期借款 5 820 000 2Aff3]-:Gd  
    财务费用  180 000 Z{e5 OJ  
b.应建议做如下审计调整分录: "=Ziy4V  
借:预计负债 3 000 000 *:_.cbo  
  贷:营业外支出 500 000 o`& idn|,  
    其他应付款 2 500 000 C[ [z3tn  
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