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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)。 O]4!U#A  
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: y? )v-YGu  
                         (Expressed in RMB thousands) Tf21K9+`L  
FINANCLAL STATEMENTS ITEMS  Pb+oV  
20×8 uy~5!i&  
20×7  &5O  
2fFNJ  
Sales M5: f^  
64000 JrOp-ug  
48000 k2j:s}RHY  
C>:F4"0  
Cost of sales lk 1c 2  
54000 4 (bV#   
42000 --Dw8FR9  
f?2Y np=@  
Net profit ;7K5Bo  
30 j K$4G.x  
-20 cx1U6A+  
va95/(  
h" P4  
December 31, 20×8 gmj a2F,  
December 31, 20×7 Jr%u[d>  
&z 1A-O v  
Inventory s lDxsb  
16000 o-lb/=K+  
12000 818</b<yn  
!})/x~~e  
Current assets ^ Gq2"rDM  
60000 N+"Y@X yg  
50000 (+>+@G~o  
iL/(WAB_od  
Total assets NQ'^ z  
100000 Olj]A]v}  
90000 GWM2l?zOP  
InH R> ,  
Current liabilities !jU<(eY  
20000 5w@  ;B  
18000 b+OLmd  
a_`E'BkgU  
Total liabilities Gyjx:EM  
30000 })M$#%(  
25000 f"k?Ix\ e  
LJc w->  
XG<^j}H{}  
During the audit, John has the following findings: MN$j{+!Q  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: KQJn\#>  
Dr. Cash in Bank  RMB 5820000 83 412@&  
Dr. Financial Expenses RMB 180000 nxsQDw\hy  
Cr. Notes Receivable RMB 6000000 f`:e#x  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: bL)g+<:F  
Dr. Non-operating Expenses RMB 3000000 /raM\EyrlP  
Cr. Provisions RMB 3000000 L`R,4mI.W  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 o!q9pt  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: `] LaX&u  
Dr. Provisions RMB 3000000 o*qEAy ?  
Cr. Cash in Bank RMB 2500000 YQ,IdWav  
Cr. Non-operating Income RMB 500000 :0CR=]WM  
Required: j+Y4>fL$  
(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. 8MX/GF;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: @7u4v%,wB  
(a)Inventory Turnover Rate in 20×8; N5 }vy$t_P  
(b)Gross Profit Ratio in 20×8; Te[[xhTyw  
(c)After Tax Return on Total Assets in 20×8; and umcbIi('  
(d)Current Ratio as at December 31, 20×8 cQ6[o"j.  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.  ,H1J$=X'  
【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。 }E*d)n|  
以下是未经审计财务报表的部分信息: JV36@DVQ  
                             (单位:千元) >,@Fz)\:{'  
项目 20×8 20×7 @tEVgyN  
营业收入 64 000 48 000 @!0j)5%  
营业成本 54 000 42 000 fOE:~3Q  
净利润 30 -20 %b\xRt[0v7  
iJ?8)}  
20×8年12月31日 20×7年12月31日 xXA$16kd  
存货 16 000 12 000 Qc[[@=S%  
流动资产 60 000 50 000 nI2}E  
总资产 100 000 90 000 sx*1D9s_  
流动负债 20 000 18 000 +GP"9S2%R  
总负债 30 000 25 000 {)4Vv`n  
在审计过程中,约翰发现以下事项: $ rFv(Qc^=  
(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: zesEbR)j  
借:银行存款5 820 000 <Ks?g=K-  
  财务费用 180 000 +FY-r[_~  
  贷:应收票据6 000 000 gW/H#T,  
(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: sn5N9=\+T  
借:营业外支出  3 000 000 oq8~P Tw  
  贷:预计负债 3 000 000 }K<;ygcWE@  
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: 5\R8>G~H  
借:预计负债   3 000 000  j@GMZz<  
  贷:银行存款  2 500 000 \RQ5$!O  
    营业外收入   500 000 5Hr(9)  
要求: <RGRvv  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 Sw5H+!  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: YLSG 5vF+  
(a)20×8年存货周转率 >x2T '  
(b)20×8年销售毛利率 Wv=L_E_  
(c)20×8年总资产净利率 d57(#)`  
(d)20×8年12月31日的流动比率 =_^g]?5i  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) =;Wkg4\5  
【答案】 zE<vFP-1v  
(1)应选择营业收入作为计算重要性水平的基础。 OR?8F5o?p  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 2mU}"gf[  
U}gYZi;;$  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 sv0kksj  
销售毛利率=(64000-54000)/64000×100%=15.63% Q96g7[  
总资产净利率=30/[(100000+90000)/2]=0.03% ,P auP~L  
流动比率=60000/20000=3 Z #V[N9L  
(3) #:s'&.6  
a.应建议做如下审计调整分录: HowlJ[km%  
借:应收票据 6 000 000 D"^ogY#LK  
  贷:短期借款 5 820 000 V{d"cs>9  
    财务费用  180 000  n8:2Z>  
b.应建议做如下审计调整分录: }}_WZ},h  
借:预计负债 3 000 000 jDXmre?  
  贷:营业外支出 500 000 g^0  
    其他应付款 2 500 000 ;P2~cQjD;  
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