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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)。 )`Ed_F}k  
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: <'2u a  
                         (Expressed in RMB thousands) &yLc1#H  
FINANCLAL STATEMENTS ITEMS \]8i}E1  
20×8 @a(oB.i  
20×7 j@v-|  
YoAg  
Sales Ub)M*Cq0(o  
64000 sFElD ]|  
48000 Euu ,mleM  
#T"64%dX  
Cost of sales F$yeF^\g  
54000 9p*-?kPb  
42000 h8.FX-0& =  
-3vh!JMN  
Net profit oEIqA  
30 9h&yuS'Yj  
-20 E}$V2ha0zu  
5~l2!PY  
[z+x"9l0!  
December 31, 20×8 sTOFw;v%  
December 31, 20×7 )4ncutb  
U~/ID  
Inventory 3;Hd2 ;G  
16000 ]^ 'ZiyJX  
12000 sHsg_6~  
!Uy>eji}  
Current assets ^PQM;"  
60000 or.\)(m#(  
50000 xA-jvu9@  
,8VXA +'_  
Total assets } 07r  
100000 V6*?$o  
90000 X6kaL3L}  
s<VJ`Ur  
Current liabilities r|-J8s#  
20000 3EOyq^I%  
18000 vgAFuQi(  
:mp$\=  
Total liabilities 4Py3I9  
30000 la`"$f  
25000 u){S$</  
}`]]b+_b>@  
/7vE>mSY  
During the audit, John has the following findings: 6[+j'pW?  
(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: [q"NU&SX  
Dr. Cash in Bank  RMB 5820000 ~`[8"YUL  
Dr. Financial Expenses RMB 180000 8A4TAT4,  
Cr. Notes Receivable RMB 6000000 BS.=  
(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: y5%5O xB  
Dr. Non-operating Expenses RMB 3000000 tqhh<u;  
Cr. Provisions RMB 3000000 `^%@b SE(  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 y@ .b 4  
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: r?$ &Z^  
Dr. Provisions RMB 3000000 . s-5N\  
Cr. Cash in Bank RMB 2500000 xVTo4-[p  
Cr. Non-operating Income RMB 500000 ;qb Dbg  
Required: Bac|;+L~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. Tzf$*Uje3  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: +f]u5p[  
(a)Inventory Turnover Rate in 20×8; -( Kh.h  
(b)Gross Profit Ratio in 20×8; vv* |F  
(c)After Tax Return on Total Assets in 20×8; and :`5;nl63  
(d)Current Ratio as at December 31, 20×8 S}mm\<=1  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. hXTYTbTX  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 kQ[Jo%YT?E  
以下是未经审计财务报表的部分信息: ==`Pb  
                             (单位:千元) b"3uD`  
项目 20×8 20×7 RNe9h lr  
营业收入 64 000 48 000 wPQ&Di*X}  
营业成本 54 000 42 000 nF|Oy0  
净利润 30 -20 tNB%eb{  
kyu2)L2u  
20×8年12月31日 20×7年12月31日 mF~ys{"t  
存货 16 000 12 000 %2YN,a4  
流动资产 60 000 50 000 Rdj8 *f  
总资产 100 000 90 000 AoU_; B\b%  
流动负债 20 000 18 000 6kR -rA  
总负债 30 000 25 000 4v>o%  
在审计过程中,约翰发现以下事项: jm+ blB^%K  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: jJ<;2e~OW  
借:银行存款5 820 000 KG-y)qXu  
  财务费用 180 000 I}_;A<U  
  贷:应收票据6 000 000 wA1Ey:q  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 6+ ?wnp-  
借:营业外支出  3 000 000 Z,SY N?@  
  贷:预计负债 3 000 000 Q-3r}jJe  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: }1,'rm T  
借:预计负债   3 000 000  nfa_8  
  贷:银行存款  2 500 000 1]Lhk?4t  
    营业外收入   500 000 7|{ B#  
要求: 9u?Eb~#$  
(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。 eX@ v7i,}  
(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: (H P z  
(a)20×8年存货周转率 `R eGnT[  
(b)20×8年销售毛利率 @Jm.HST#S8  
(c)20×8年总资产净利率 4?v$<=#21*  
(d)20×8年12月31日的流动比率 \Vz,wy%-  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) pbPz$Y  
【答案】 HmW=t}!  
(1)应选择营业收入作为计算重要性水平的基础。 ^glX1 )  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 6N&| 2:U  
:q(D(mK  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 .Jptj  
销售毛利率=(64000-54000)/64000×100%=15.63%  w"BIv9N  
总资产净利率=30/[(100000+90000)/2]=0.03% .(JE-upJ"  
流动比率=60000/20000=3 1*L^^% w  
(3) }\>+H  
a.应建议做如下审计调整分录: pL8H8kn  
借:应收票据 6 000 000 )U]:9)   
  贷:短期借款 5 820 000 ]W+)ee|D  
    财务费用  180 000 K[e`t%2_  
b.应建议做如下审计调整分录: K[*h+YO  
借:预计负债 3 000 000 We\KDU\n  
  贷:营业外支出 500 000 nT#37v  
    其他应付款 2 500 000 |^ ?`Q.|c$  
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