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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)。 1#9qP~#]'{  
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: _?$P?  
                         (Expressed in RMB thousands) 1n|)05p  
FINANCLAL STATEMENTS ITEMS [ }-CXB  
20×8 Z \Qa6f!  
20×7 Pp.qDkT  
= zJY5@^'7  
Sales K89 AZxH  
64000 t 1gH9  
48000 |O =Fz3)  
t F^|,9_<  
Cost of sales ~`-z"zM:p  
54000 ?ra6Lo  
42000 ug47JW  
H~y 7o_tg  
Net profit lW}"6@0,  
30 fS2 ^$"B|  
-20 OY$P8y3MY  
eTVI.B@p  
'!Gnr[aR  
December 31, 20×8 "uK`!{  
December 31, 20×7 T <J%|d .'  
;/.ZjTRw  
Inventory Eo)w f=rE9  
16000 9nIBs{`/Ac  
12000 MW&ww14  
9;,_Q q  
Current assets ;`ZGiax  
60000 K& / rzs-  
50000 tS!|#h-J  
GjF'03Z4  
Total assets =pHWqGOD  
100000 _h;#\ )%~  
90000 e]N?{s   
J<8~w; i  
Current liabilities GR&T Z   
20000 /Hxz@=LC1  
18000 :i'jQ<|wZN  
qgTN %%"~  
Total liabilities J*@(rb#G  
30000 PP{2{  
25000 LZC)vF5  
(W.euQy  
]u~6fknm  
During the audit, John has the following findings: GS1Vcav <  
(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: w783e  
Dr. Cash in Bank  RMB 5820000 d3 h^L  
Dr. Financial Expenses RMB 180000 P\#z[TuHKC  
Cr. Notes Receivable RMB 6000000 bqB gq  
(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: 8'c_&\kdv  
Dr. Non-operating Expenses RMB 3000000 z>_jC+  
Cr. Provisions RMB 3000000 $'M:H_T  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 c o}o$}  
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: Id->F0x0  
Dr. Provisions RMB 3000000 P=ARttT`(  
Cr. Cash in Bank RMB 2500000 _Se~bkw?v  
Cr. Non-operating Income RMB 500000 |UbwPL_L  
Required: `a.1Af;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. 5tyr$P! N  
(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: fG;(&Dx  
(a)Inventory Turnover Rate in 20×8; ba_T:;';0  
(b)Gross Profit Ratio in 20×8; Q=hf,/N  
(c)After Tax Return on Total Assets in 20×8; and Q{9#Am^6w  
(d)Current Ratio as at December 31, 20×8 [3":7bB 'E  
(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. z;x1p)(xt  
【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。 i,G )kt'H  
以下是未经审计财务报表的部分信息: gwFHp .mE  
                             (单位:千元) Q<]~>cd^  
项目 20×8 20×7 TRQX#))B  
营业收入 64 000 48 000 nr/^HjMV  
营业成本 54 000 42 000 |Tz/9t  
净利润 30 -20 /mST<{(_G\  
U4hsbraz  
20×8年12月31日 20×7年12月31日 \ ]AsL&  
存货 16 000 12 000 UnjUA!v  
流动资产 60 000 50 000 i2<dn)K[~-  
总资产 100 000 90 000 J?Kgev%  
流动负债 20 000 18 000 -:txmM T  
总负债 30 000 25 000 HRF4 Ro  
在审计过程中,约翰发现以下事项: r{m"E^K,  
(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: ~O{sOl _<4  
借:银行存款5 820 000 ^:0NKq\  
  财务费用 180 000 .F=15A  
  贷:应收票据6 000 000 <L+D  
(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: mUi|vq)`=D  
借:营业外支出  3 000 000 VK9I#   
  贷:预计负债 3 000 000 |0Kj0u8T  
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: d7o~$4h|  
借:预计负债   3 000 000  !/0XoIf"  
  贷:银行存款  2 500 000 !" E&Tk}  
    营业外收入   500 000 wzAp`Zs2Dm  
要求: /wIev1Z!Y  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 IQK__)  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: -CW$p=y}  
(a)20×8年存货周转率 =U3,P%  
(b)20×8年销售毛利率 ~g2ColFhu  
(c)20×8年总资产净利率 yc,Qz.+g  
(d)20×8年12月31日的流动比率 u(KeS`  
(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) B1@c`BJ;9T  
【答案】 LyA=(h6  
(1)应选择营业收入作为计算重要性水平的基础。 cTRQI3Oa>  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 {rr ED  
z41 p $  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ;F@dN,Y  
销售毛利率=(64000-54000)/64000×100%=15.63% x9PEYhL?  
总资产净利率=30/[(100000+90000)/2]=0.03% [!>2[bbl  
流动比率=60000/20000=3 ;(3fr0 cr:  
(3) "42u0rH0J  
a.应建议做如下审计调整分录: 3"'|Ql.H  
借:应收票据 6 000 000 (JC -4X_  
  贷:短期借款 5 820 000 ~S Js2- 2  
    财务费用  180 000 (E)/' sEb  
b.应建议做如下审计调整分录: n?@o:c5,r  
借:预计负债 3 000 000 <_""4  
  贷:营业外支出 500 000 2v KnxK+ 5  
    其他应付款 2 500 000 La}=Ng  
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