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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)。 Q|xa:`3?  
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: Kv9Z.DY  
                         (Expressed in RMB thousands) 0p]v#z}  
FINANCLAL STATEMENTS ITEMS z3I |jy1  
20×8 %X|u({(zb  
20×7 Q$(Fm a4a  
s@IgaF {  
Sales CorV!H4  
64000 7YFEyX10d  
48000 7@ \:l~ {  
,&.$r/x|?  
Cost of sales 8qL.L(=\/  
54000 6=:s3I^  
42000 1xI  
JED\"(d(  
Net profit y9b%P]i  
30 g%<n9AUl  
-20 |'-%d^ Z  
>L ')0<!&  
p(6 sN=  
December 31, 20×8 Y>6N2&Q  
December 31, 20×7 !<24Cy   
mv 7W03  
Inventory BP}@E$  
16000 T+e*'<!O  
12000 # %EHcgF  
9dm oB_G  
Current assets E>+>!On)b  
60000 y @S_CB 47  
50000 k/(]1QnW  
2VzYP~Jg  
Total assets k!Q{u2  
100000 Ol~M BQs  
90000 $<yhEvv  
V';l H2  
Current liabilities >n^780S|  
20000 qVfl6q5  
18000 /3&MUB*z&y  
\<ysJgqUG  
Total liabilities 4jt(tZS  
30000 u"4 B5D  
25000 5vg="@O K  
Q8MIpa!:  
HIt Nd  
During the audit, John has the following findings: wZs 2 aa  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: } wkY`"  
Dr. Cash in Bank  RMB 5820000 . P+Qu   
Dr. Financial Expenses RMB 180000 ,J8n}7aI  
Cr. Notes Receivable RMB 6000000 H8B$# .  
(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: tj$[s zo  
Dr. Non-operating Expenses RMB 3000000 }B a_epM  
Cr. Provisions RMB 3000000 ()48>||  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 _OC@J*4.  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: S*$?~4{R  
Dr. Provisions RMB 3000000 }opw_h+/F  
Cr. Cash in Bank RMB 2500000 $ dF3@(p  
Cr. Non-operating Income RMB 500000 x x4GP2  
Required: ] |nW  
(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. 1)MDnODJ  
(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: ZP5 !O[Ut  
(a)Inventory Turnover Rate in 20×8; 4(8tr D6  
(b)Gross Profit Ratio in 20×8; px "H  
(c)After Tax Return on Total Assets in 20×8; and "i\#L`TkzX  
(d)Current Ratio as at December 31, 20×8 .p,VZ9  
(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. U8AH,?]#  
【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。 0~z\ WSo  
以下是未经审计财务报表的部分信息: xhOoZ-  
                             (单位:千元) e"52'zAV-  
项目 20×8 20×7 ( 6 Od   
营业收入 64 000 48 000 DL?nvH  
营业成本 54 000 42 000 T4HJy|  
净利润 30 -20 Id##367R  
t`&x.o  
20×8年12月31日 20×7年12月31日 BqY_N8l&E  
存货 16 000 12 000 )+hV+rM jp  
流动资产 60 000 50 000 uINdeq7|F  
总资产 100 000 90 000 fj)) Hnt(|  
流动负债 20 000 18 000 @J"tM .  
总负债 30 000 25 000 mr^3Y8 $s  
在审计过程中,约翰发现以下事项: 94?WL  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: Cf3!Ud  
借:银行存款5 820 000 &8z<~q  
  财务费用 180 000 4a "Fu<q  
  贷:应收票据6 000 000 z8'1R6nq  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: }}{n|l+R5  
借:营业外支出  3 000 000 ~e 1l7H;  
  贷:预计负债 3 000 000 lU%}_!tp3/  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: acR|X@ \3  
借:预计负债   3 000 000  QCF'/G  
  贷:银行存款  2 500 000 8.#{J&h  
    营业外收入   500 000 0n}13u=}  
要求: {^ b2nOMv  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 Ch_rV+  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: `(sb  
(a)20×8年存货周转率 /}(d'@8p  
(b)20×8年销售毛利率 o^\Pt<~W  
(c)20×8年总资产净利率 6JDHwV  
(d)20×8年12月31日的流动比率 uv27Vos  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) A913* O: \  
【答案】 n%s%i-[5B  
(1)应选择营业收入作为计算重要性水平的基础。 UtQey ;w  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 &(rWl`eTY`  
)ODF6Ag  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 Aw |;C  
销售毛利率=(64000-54000)/64000×100%=15.63% ~lys  
总资产净利率=30/[(100000+90000)/2]=0.03% r8J7zTD&  
流动比率=60000/20000=3 x i=ApwNj  
(3) qk1jmr  
a.应建议做如下审计调整分录: &0Yg :{k$  
借:应收票据 6 000 000 ]R#:Bq!F  
  贷:短期借款 5 820 000 d]pb1ECuu  
    财务费用  180 000 /|1p7{km  
b.应建议做如下审计调整分录: ] 3"t]U'f  
借:预计负债 3 000 000 HYmC3  
  贷:营业外支出 500 000 !hBpo n  
    其他应付款 2 500 000 J:L+q} A  
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