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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)。 tGGv 2TCEy  
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: ^dB~# A1  
                         (Expressed in RMB thousands) OR[6pr@  
FINANCLAL STATEMENTS ITEMS OhmKjY/}  
20×8 W2L:  
20×7 +u%^YBr  
%G6ml,  
Sales rn^ 7B-V  
64000 Z% 3]  
48000 ^,L vQW4  
csg:# -gE  
Cost of sales ncg5%(2  
54000 tlw$/tMa  
42000 3$Ew55  
6QsH?!bu  
Net profit !w['@x.  
30 8X=c GYC#  
-20 a!MhxM5  
@OOnO+g  
%} WSw~X  
December 31, 20×8 NG-Wn+W@b  
December 31, 20×7 ]3tg|? %B  
iOpMU  
Inventory 'P{0K?{H-4  
16000 5t]}(.0+  
12000 S pxkB!  
 :[:5^R  
Current assets ^|^ek  
60000 y,&UST  
50000 7a_pO1MBL  
L/1zG/@  
Total assets ZD{%0 uh  
100000 O)nLV~X  
90000 VuqN)CE^Uq  
EL!V\J`S_  
Current liabilities *<k8H5z8]  
20000 Wx#((T  
18000 !@mV$nTA  
,]?Xf >  
Total liabilities \\F^uM7,  
30000 o JC-?  
25000 ok;Yxp>  
44 bTx y  
pEk^ ;  
During the audit, John has the following findings: UpL1C~&  
(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: ;-p1z% u  
Dr. Cash in Bank  RMB 5820000 ' uvTOgP,  
Dr. Financial Expenses RMB 180000 L3:dANG  
Cr. Notes Receivable RMB 6000000 7'wt /9  
(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: 2N_8ahc  
Dr. Non-operating Expenses RMB 3000000 `>CHE'_  
Cr. Provisions RMB 3000000 VU+`yQp  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 oh+Q}Fa:  
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: $ o rN>M42  
Dr. Provisions RMB 3000000 X|+o4R?  
Cr. Cash in Bank RMB 2500000 x)eYqH~i  
Cr. Non-operating Income RMB 500000 1e`/N+6u  
Required: Q!DH8'|4?L  
(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. aty"6~  
(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: 0r?975@A  
(a)Inventory Turnover Rate in 20×8; hwF9LD~^  
(b)Gross Profit Ratio in 20×8; ;J|sH>i  
(c)After Tax Return on Total Assets in 20×8; and tins.D  
(d)Current Ratio as at December 31, 20×8 Cz=HxU80J  
(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. o>rsk 6lNi  
【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。 +2%ih !  
以下是未经审计财务报表的部分信息: 4;anoqiG\  
                             (单位:千元) gL%%2 }$  
项目 20×8 20×7 D BDHe-1[+  
营业收入 64 000 48 000 S9~X#tpKe  
营业成本 54 000 42 000  pME17 af  
净利润 30 -20 tL0<xGI5^  
,ra!O=d~0  
20×8年12月31日 20×7年12月31日 '<N^u@tF7  
存货 16 000 12 000 #/fh_S'Z  
流动资产 60 000 50 000 (_S`9Z8=  
总资产 100 000 90 000 KT1/PW a  
流动负债 20 000 18 000 W}&[p=PAS  
总负债 30 000 25 000 C[f' 1O7  
在审计过程中,约翰发现以下事项: *a_U2}N  
(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: ^mWOQ*zi;  
借:银行存款5 820 000 $OI 6^  
  财务费用 180 000 |l\&4/SJ  
  贷:应收票据6 000 000 \)Sa!XLfT  
(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: "YU<CO;4VV  
借:营业外支出  3 000 000 P{ YUW~  
  贷:预计负债 3 000 000 rQ~7BlE  
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: GT$.#};u  
借:预计负债   3 000 000  O$QtZE61  
  贷:银行存款  2 500 000 )? 35!s6  
    营业外收入   500 000 E(J@A'cX  
要求: f681i(q"  
(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。 (,Zy 2wr=  
(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: yo\R[i(  
(a)20×8年存货周转率 0k]$ he;h  
(b)20×8年销售毛利率 RbPD3& .  
(c)20×8年总资产净利率 x*}41;j}C  
(d)20×8年12月31日的流动比率 ~>C@n'\lv  
(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) DONXq]f:,"  
【答案】 &)UZ9r`z  
(1)应选择营业收入作为计算重要性水平的基础。 8K: R oR  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 }DH3_M!  
uw'>tb@  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 "B18|#v  
销售毛利率=(64000-54000)/64000×100%=15.63% @qP uYFnw  
总资产净利率=30/[(100000+90000)/2]=0.03%  y|r+<  
流动比率=60000/20000=3 Yj%hgb:)  
(3) ZL!,s#  
a.应建议做如下审计调整分录:  "R8:s  
借:应收票据 6 000 000 t8vR9]n  
  贷:短期借款 5 820 000 9a\H+Y~  
    财务费用  180 000 =Uy;8et  
b.应建议做如下审计调整分录: W5C8$Bqm  
借:预计负债 3 000 000 % zP ]z  
  贷:营业外支出 500 000 OIi8x? .~]  
    其他应付款 2 500 000 MA}~bfB  
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