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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)。 O1@-)<_71  
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: FtUOgL)|  
                         (Expressed in RMB thousands) RLypWjMx$  
FINANCLAL STATEMENTS ITEMS "t<$ {  
20×8 U/ncD F%C  
20×7 E^.y$d~dS  
*t;'I -1w^  
Sales IT,TSs/Y  
64000 Lm kv .XF  
48000 SR 9 Cl  
YfC1.8  
Cost of sales zN(fZT}K5  
54000 1cE3uA7  
42000 /B$"fxFf  
8&6h()  
Net profit ,x| 4nk_  
30 u,:GJU  
-20 Zho d%n3  
z6)SaSYE  
}5H3DavW  
December 31, 20×8 SxMrX C *  
December 31, 20×7 %nJ^0X_]  
Epm\ =s  
Inventory B2~KkMF  
16000 P8K{K:T  
12000 ~X^L3=!vf  
+OFq=M  
Current assets .*u, !1u  
60000 +/60$60[z  
50000 =,0E]M Z  
4@P H5z  
Total assets @O}%sjC1  
100000 g{@q  
90000 y]5O45E0  
8(UUc>g  
Current liabilities B\a-Q,Wf  
20000 -LL49P6  
18000 VnUW UIVJ  
\*x]xc/^  
Total liabilities }EmNSs`$r  
30000 3^l@!Qw  
25000 SI=vA\e  
75~>[JM  
1 dT1DcZ  
During the audit, John has the following findings: f&glY`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: +Zu*9&Cx  
Dr. Cash in Bank  RMB 5820000 7/lXy3B4  
Dr. Financial Expenses RMB 180000 'qS&7 W(  
Cr. Notes Receivable RMB 6000000 nwh7DU i  
(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 R+D  
Dr. Non-operating Expenses RMB 3000000 $:V'+s4o  
Cr. Provisions RMB 3000000 V6Kw71'9  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 / %}Xiqlrd  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: !(PAUW S@  
Dr. Provisions RMB 3000000 !|{T>yy  
Cr. Cash in Bank RMB 2500000 v*'dA^Q  
Cr. Non-operating Income RMB 500000 Xc;W9e(U  
Required: tz-, |n0  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. 'Z#8]YP`  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: !6: kJL}U  
(a)Inventory Turnover Rate in 20×8; T+7O+X#  
(b)Gross Profit Ratio in 20×8; JQQP!]%}  
(c)After Tax Return on Total Assets in 20×8; and tgy*!B6a~  
(d)Current Ratio as at December 31, 20×8 V|3}~(5=  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. 5LU8QHj3  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 F@Qzh  
以下是未经审计财务报表的部分信息: 62~8>71;'  
                             (单位:千元) p9k' .H^:_  
项目 20×8 20×7 A{mv[x-XN  
营业收入 64 000 48 000 ohqi4Y!j/~  
营业成本 54 000 42 000 n>?o=_|uR  
净利润 30 -20 lAU`7uE  
4$ LVl  
20×8年12月31日 20×7年12月31日 &U%AVD[  
存货 16 000 12 000  L5/J  
流动资产 60 000 50 000 d 6 t#4!  
总资产 100 000 90 000 !L4Vz7 C  
流动负债 20 000 18 000 /?<o?IR~6  
总负债 30 000 25 000 XVcY?_AS#  
在审计过程中,约翰发现以下事项: {fe[$KQ  
(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: _]btsv\)f  
借:银行存款5 820 000 $_NYu  
  财务费用 180 000 zi l^^wT0J  
  贷:应收票据6 000 000 e ?FjN 9  
(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: - Te+{  
借:营业外支出  3 000 000 4SRX@/ #8*  
  贷:预计负债 3 000 000 U_ ELeW5@  
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: $'FPsoH  
借:预计负债   3 000 000  \^O&){q(9  
  贷:银行存款  2 500 000 %fB]N  
    营业外收入   500 000 w.w(*5[  
要求: 9<BC6M_/  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 CN4Q++{  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: X6I"&yct  
(a)20×8年存货周转率 c:(Xk zj  
(b)20×8年销售毛利率 ~R-P%l P  
(c)20×8年总资产净利率 EM9K^l`  
(d)20×8年12月31日的流动比率 P%w)*);  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) 8D3|}z?  
【答案】 Dy`;]-b6u  
(1)应选择营业收入作为计算重要性水平的基础。 RV^ N4q4  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 PhTMXv<cE  
J:g4ES-/   
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 UXpF$=  
销售毛利率=(64000-54000)/64000×100%=15.63% [\eh$r\   
总资产净利率=30/[(100000+90000)/2]=0.03% Yxik .S+G  
流动比率=60000/20000=3 E Dh$UB)  
(3) C s XV0  
a.应建议做如下审计调整分录: %0 cFs'  
借:应收票据 6 000 000 yOHVL~F  
  贷:短期借款 5 820 000 fS9 TDy  
    财务费用  180 000 XdS&s}J[I  
b.应建议做如下审计调整分录: f@Oi$9CZn  
借:预计负债 3 000 000 ~jcdnm]  
  贷:营业外支出 500 000 (55k70>i3  
    其他应付款 2 500 000 w)}' {]P"c  
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