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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)。 A7XnHPIw  
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: jFG0`n}I  
                         (Expressed in RMB thousands) keAcKhj  
FINANCLAL STATEMENTS ITEMS =H5\$&xj4.  
20×8 adEJk  
20×7 q }C+tn"\  
JcO08n  
Sales Z'v-F^  
64000 rp34?/Nz  
48000 )hKS0`$|  
| BU+:+  
Cost of sales k)(Biz398E  
54000 Bstk{&ew  
42000 BNGe exs@  
?>uew^$d[w  
Net profit Kf,-4)  
30 VrP}#3I  
-20 *gsAn<  
ZFh+x@  
D@YP7  
December 31, 20×8 [\ )Ge  
December 31, 20×7 F_;tT%ywfx  
': F}3At  
Inventory V1=*z  
16000 ,\PVC@xJ  
12000 l0]d  
FcbM7/  
Current assets m@ xi0t  
60000 PFSLyV*  
50000 ik1tidw  
^+70<#Xc  
Total assets ")#<y@Rv  
100000 tV;% J4E'  
90000 !%L,* '  
YhKZ|@  
Current liabilities y&T&1o  
20000 Eh8Pwt7C@  
18000 5rxA<G s  
5CYo7mJ6+  
Total liabilities `i!wq&1g7  
30000 +5 4aO  
25000 jB$SUO`*  
iAO5"(>}?  
QOFvsJ<s  
During the audit, John has the following findings: 'w/qcD-  
(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: `d]Z)*9  
Dr. Cash in Bank  RMB 5820000 dXvt6kF  
Dr. Financial Expenses RMB 180000 |!z2oO  
Cr. Notes Receivable RMB 6000000 8}p8r|d!ls  
(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: pJpNO$$w  
Dr. Non-operating Expenses RMB 3000000 czWw~'."  
Cr. Provisions RMB 3000000 %FkLQ+v/<  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 .=R lOK  
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: oW}!vf3z  
Dr. Provisions RMB 3000000 x4?10f(9=  
Cr. Cash in Bank RMB 2500000 '%iPVHK7  
Cr. Non-operating Income RMB 500000 O mMX$YID  
Required: hXL|22>w<  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. @|-OJ4[5  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: @M;(K<%h  
(a)Inventory Turnover Rate in 20×8; [IX+M#mf  
(b)Gross Profit Ratio in 20×8; Wsz0yHD[`  
(c)After Tax Return on Total Assets in 20×8; and {a q9i  
(d)Current Ratio as at December 31, 20×8 eBr4O i  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. x!7yU_ls`  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 >wON\N0V_  
以下是未经审计财务报表的部分信息: D9ufoa&ua  
                             (单位:千元) u</8w&!  
项目 20×8 20×7 6Z:YT&,f  
营业收入 64 000 48 000 :J_oj:0r"f  
营业成本 54 000 42 000 C*~aSl7  
净利润 30 -20 GuQRn  
Un=a fX?j  
20×8年12月31日 20×7年12月31日 )najO *n  
存货 16 000 12 000 T|4snU2M  
流动资产 60 000 50 000 Pe7e ?79  
总资产 100 000 90 000  !rL<5L  
流动负债 20 000 18 000 |H)cuZ  
总负债 30 000 25 000 Mhpdaos  
在审计过程中,约翰发现以下事项: 6F0(aGs  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: A*]$v  
借:银行存款5 820 000 *YV S|6bs  
  财务费用 180 000 >9K//co"of  
  贷:应收票据6 000 000 NlPS#  
(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: Utl t<  
借:营业外支出  3 000 000 >%%=0!,yX  
  贷:预计负债 3 000 000 XX;6 P  
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: $~u.Wq  
借:预计负债   3 000 000  D,;\F,p  
  贷:银行存款  2 500 000 4YA./j%'  
    营业外收入   500 000 = 1|"-  
要求: `ii xq9xi  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 QJ X/7RA  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: QTJu7^ O9  
(a)20×8年存货周转率 }0/a\  
(b)20×8年销售毛利率 Epjff@ 7A  
(c)20×8年总资产净利率 ! p.^ITM3S  
(d)20×8年12月31日的流动比率 !c(QSf502  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) ;IP~Tb]&  
【答案】 8n)WW$  
(1)应选择营业收入作为计算重要性水平的基础。 W4(?HTWZ  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 KX+ey8@[  
G?)vWM`j  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 n~r 9!m$<  
销售毛利率=(64000-54000)/64000×100%=15.63% )iE"Tl  
总资产净利率=30/[(100000+90000)/2]=0.03% WStnzVe  
流动比率=60000/20000=3 =:7$/T'Qg  
(3) R{}qK r  
a.应建议做如下审计调整分录: ]|oJ)5P  
借:应收票据 6 000 000 F+aQ $pQ  
  贷:短期借款 5 820 000 wyQb5n2`;~  
    财务费用  180 000 &r_uQbx  
b.应建议做如下审计调整分录: sg?@qc=g  
借:预计负债 3 000 000 ^X1wI9V  
  贷:营业外支出 500 000 \ aKd5@  
    其他应付款 2 500 000 S7sb7c'4 k  
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