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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)。 ^srs$ w]  
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: <(uTst  
                         (Expressed in RMB thousands) u_Zm1*'?B  
FINANCLAL STATEMENTS ITEMS dJE`9$jN  
20×8 f !!P  
20×7 |D(&w+(  
`oPLl0  
Sales =M7PvH'"  
64000 {9;eH'e  
48000 q\_DJ)qpn  
o'^phlX  
Cost of sales \CwtX(6.  
54000 %^U"Spv;  
42000 bQV("~#  
Wxk; g  
Net profit "cQvd(kug  
30 N1s.3`  
-20 w5 Z2N[hy  
DUo0w f#D^  
OaNc9c"  
December 31, 20×8 3B -NY Ja  
December 31, 20×7 Kt6C43]7  
6d};|#}  
Inventory w Oj88J)  
16000 BDp:9yau  
12000 .xo_}Vw  
;,v.(Z ic  
Current assets K+-zY[3  
60000 {70 Ou}*  
50000 Mb~~A5  
9PCa*,  
Total assets p4y6R4kyT  
100000 ]'6'<S  
90000 )5'rw<:="  
hw|t8 ShW  
Current liabilities oL)lyUVT  
20000 )*Vj3Jx  
18000 mDlCt_h  
-Sp/fjlq/  
Total liabilities >mew"0Q  
30000 avV mY|I  
25000 v10mDr  
J+0/ :00(  
"B~WcC  
During the audit, John has the following findings: B3eNFS  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: +R9%~Z.=  
Dr. Cash in Bank  RMB 5820000 7^&lbzVbm(  
Dr. Financial Expenses RMB 180000 L2<+#O#  
Cr. Notes Receivable RMB 6000000 % kJh6J  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: i<J^:7  
Dr. Non-operating Expenses RMB 3000000 {clC n  
Cr. Provisions RMB 3000000 (;C$gnr.C  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ,T/GW,?  
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: "2%y~jrDN  
Dr. Provisions RMB 3000000 :wSJ-\'$  
Cr. Cash in Bank RMB 2500000 Kyu@>9Ok  
Cr. Non-operating Income RMB 500000 ^uM_b  
Required: i]LU4y %'  
(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. fJvr+4i4k  
(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: tI"wVr  
(a)Inventory Turnover Rate in 20×8; L!?v BL  
(b)Gross Profit Ratio in 20×8; ypgliq(  
(c)After Tax Return on Total Assets in 20×8; and kHGeCJe\{  
(d)Current Ratio as at December 31, 20×8 /i> ?i@O-  
(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. ~d&'Lp[3  
【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。 {qY3L8b  
以下是未经审计财务报表的部分信息: 3,%nkW  
                             (单位:千元) =!(S<] ;  
项目 20×8 20×7 K?$ 9N}+  
营业收入 64 000 48 000 8I<_w4fC  
营业成本 54 000 42 000 @ ;g`+:=  
净利润 30 -20 D xe-XKNc.  
;tXB46  
20×8年12月31日 20×7年12月31日 /L)?> tg  
存货 16 000 12 000 o*?[_{x W  
流动资产 60 000 50 000 '_k>*trV  
总资产 100 000 90 000 e',hC0&S  
流动负债 20 000 18 000 qK{| Q  
总负债 30 000 25 000 IES41y<  
在审计过程中,约翰发现以下事项: ~K4k'   
(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: _RN/7\  
借:银行存款5 820 000 {bW"~_6}  
  财务费用 180 000 LQ~LB'L  
  贷:应收票据6 000 000 2;dM:FHLhO  
(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: X77A; US  
借:营业外支出  3 000 000 v!nm &"  
  贷:预计负债 3 000 000 O)Xd3w'  
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: MP6 \r  
借:预计负债   3 000 000  JqL<$mSep  
  贷:银行存款  2 500 000 [[#xES21F  
    营业外收入   500 000 BT&rp%NO6l  
要求: =%Q\*xaR.W  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 (r.$%[,.<  
(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: 58M'r{8_  
(a)20×8年存货周转率 5}<.1ab3V  
(b)20×8年销售毛利率 ( K^YD K  
(c)20×8年总资产净利率 7yo|ie@S  
(d)20×8年12月31日的流动比率 E6,`Ld;c[  
(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) 7~nIaT  
【答案】 9m%7dsv  
(1)应选择营业收入作为计算重要性水平的基础。 \/? ! 6~  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ON:LPf>"-  
Wpiv1GZ%c8  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 B)( p9]q  
销售毛利率=(64000-54000)/64000×100%=15.63% j:3A;r\  
总资产净利率=30/[(100000+90000)/2]=0.03% #N<s^KYG-  
流动比率=60000/20000=3 e}{8a9J<%_  
(3) V`WI"HO+  
a.应建议做如下审计调整分录: N{?Tm`""  
借:应收票据 6 000 000 `=_7I?  
  贷:短期借款 5 820 000 4U}.Skzq  
    财务费用  180 000 n,C D4Nv  
b.应建议做如下审计调整分录: P58\+9d_  
借:预计负债 3 000 000 VZU Zngw  
  贷:营业外支出 500 000 daaga}]d  
    其他应付款 2 500 000 v1`bDS?*Q  
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