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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)。 <RhKlCP  
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: e&0B4wVAQ  
                         (Expressed in RMB thousands) giu~"#0/F  
FINANCLAL STATEMENTS ITEMS v\MH;DW^Z  
20×8 H`Z4a N  
20×7 r 2   
$Jr`4s  
Sales ;!~;05^iD  
64000 q90S>c,  
48000 lMm-K%(2  
\W( p)M  
Cost of sales %cm5Z^B1"  
54000 .y\HQ^ j  
42000 k]>k1Mi=  
_$bx4a  
Net profit h3)KT+7.  
30 ,jt098W  
-20 |@@mq!>-  
G1nW{vce  
y\S7oD(OR  
December 31, 20×8 &iGl)dDr  
December 31, 20×7 9e1 6 g  
rvmI 8  
Inventory "yz\p,  
16000 b?bYPN+  
12000 | 5L1\O8#  
*g,?13Q_  
Current assets 8uGPyH  
60000 #P4dx'vm  
50000 qA~D*=  
N{`l?t0I  
Total assets kCC9U_dj,  
100000 v]BQIE?R /  
90000 GVfu_z?  
&=?`;K  
Current liabilities 7 IHD?pnZ  
20000 {fb~`=?  
18000 )4`Ml*7x  
x@Y2jM  
Total liabilities eFnsf}(Iy  
30000 8x9kF]=  
25000 QlS5B.h,  
ATzNV=2s  
&S3W/lQs  
During the audit, John has the following findings: ~`}) x(!  
(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: ~4>Xi* B  
Dr. Cash in Bank  RMB 5820000 a?Y1G3U'  
Dr. Financial Expenses RMB 180000 wqwJpWIe  
Cr. Notes Receivable RMB 6000000 ^i8I 1@ =  
(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: 9V],X=y~  
Dr. Non-operating Expenses RMB 3000000 qbEj\ b[  
Cr. Provisions RMB 3000000 eb /V}%  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ,SyUr/D  
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: 0o<q Eo^  
Dr. Provisions RMB 3000000 NDOZ!`LqH  
Cr. Cash in Bank RMB 2500000 ];I|_fXo%  
Cr. Non-operating Income RMB 500000 Hr+-ndH!Pq  
Required: +_g T|vlU  
(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. "pZ3  
(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: Z M+Hb_6f  
(a)Inventory Turnover Rate in 20×8; -/-6Td1JY>  
(b)Gross Profit Ratio in 20×8; 0`!Q-G7  
(c)After Tax Return on Total Assets in 20×8; and V{h@nhq  
(d)Current Ratio as at December 31, 20×8 +r0eTP=zf  
(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. ^c\IZ5  
【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。 jOb[h=B"  
以下是未经审计财务报表的部分信息: Z0=m:h  
                             (单位:千元) 2Z O'X9  
项目 20×8 20×7 HLe^|  
营业收入 64 000 48 000 t'R':+0Vf  
营业成本 54 000 42 000 SFn 3$ rh  
净利润 30 -20 @Y UY9+D&  
K 3Yw8t2J  
20×8年12月31日 20×7年12月31日 {p DTy7!Hs  
存货 16 000 12 000 st? gA"5w  
流动资产 60 000 50 000 $;Vc@mYGW;  
总资产 100 000 90 000 BWUt{,?KU  
流动负债 20 000 18 000 MBB5w j  
总负债 30 000 25 000 ?j/kOD0  
在审计过程中,约翰发现以下事项: 4.|-m.a  
(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: H&X:!xa5  
借:银行存款5 820 000 > z=Ou<,  
  财务费用 180 000 ^/>Wr'w   
  贷:应收票据6 000 000 s=d+GMa  
(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: W]]q=c%2  
借:营业外支出  3 000 000 d/{Q t  
  贷:预计负债 3 000 000 o]Wz6 L  
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: |2)Sd[ q  
借:预计负债   3 000 000  dhHEE|vrz  
  贷:银行存款  2 500 000 -Z%F mv8  
    营业外收入   500 000 ( 0i'Nb"  
要求: q2e]3{l3  
(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。 X JY5@I.  
(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: r6`\d k  
(a)20×8年存货周转率 5Yi Z-CQ>  
(b)20×8年销售毛利率 H9RGU~q4s[  
(c)20×8年总资产净利率 <E Mk D1e  
(d)20×8年12月31日的流动比率 akT|Y4KxD  
(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) k(P3LJcYQ  
【答案】 =fl%8"%N&  
(1)应选择营业收入作为计算重要性水平的基础。 ~TDzq -U)  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 lv4(4 $T  
v f`9*xF  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 naz:A  
销售毛利率=(64000-54000)/64000×100%=15.63% qZaO&"q  
总资产净利率=30/[(100000+90000)/2]=0.03% 0 y< k][  
流动比率=60000/20000=3 a3q\<"|  
(3) ,"Tjpdf  
a.应建议做如下审计调整分录: `=79i$,,t  
借:应收票据 6 000 000 q IM  
  贷:短期借款 5 820 000 9\ v.qo.  
    财务费用  180 000 u4YM^* S.  
b.应建议做如下审计调整分录: flG=9~qcGQ  
借:预计负债 3 000 000 9e~WK720=  
  贷:营业外支出 500 000 2MuO*.9D  
    其他应付款 2 500 000 6xHi\L  
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