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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|O;PB#  
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: /IWA U)A0  
                         (Expressed in RMB thousands) 5P\>$N1p  
FINANCLAL STATEMENTS ITEMS ]0."{^ksL  
20×8 OW@%H;b  
20×7 _# sy  
[*^.$s(  
Sales 4>=M"D hB  
64000 UE'=9{o`  
48000 xT"V9t[f  
\W .CHSD  
Cost of sales 3W7^,ir  
54000  9! jPZn  
42000 K>DN6{hnV;  
^wolY0p  
Net profit h p|v?3(  
30 =@Oo 3*>  
-20 TI DgIK  
k`m7j[A]l  
'nq=xi@RC  
December 31, 20×8 oh8:1E,I  
December 31, 20×7 euB1}M  
eL SzGbKf  
Inventory ~pRgTXbz  
16000 D`JBK?~  
12000 ]? 4;Lw  
G1z*e.+y  
Current assets X(ph$,[  
60000 5)RZJrN]  
50000 WiytHuUF  
b]]8Vs)'  
Total assets gTho:;q7a  
100000 0SL{J*S4[#  
90000 !"F;wg$  
1Z}5ykM3  
Current liabilities o^@"eG$,  
20000 8z1z<\  
18000 7.h{"xOx{  
/A7( `l;6  
Total liabilities Eb ILAJ  
30000 `DY yK?R  
25000 6j(/uF4!#  
13s/m&  
m8fj\, X  
During the audit, John has the following findings: &'z _:Wm  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: M1kA-Xr  
Dr. Cash in Bank  RMB 5820000 .gJ2P?  
Dr. Financial Expenses RMB 180000 a!$kKOK  
Cr. Notes Receivable RMB 6000000 Y*c]C;%=  
(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: :oIBJ u%/  
Dr. Non-operating Expenses RMB 3000000 f)*"X[)o  
Cr. Provisions RMB 3000000 [7@ g*!+d  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 dQj/ Sr  
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: "0CFvN'4  
Dr. Provisions RMB 3000000 eq6O6-  
Cr. Cash in Bank RMB 2500000 U>PZ3  
Cr. Non-operating Income RMB 500000 V9oBSP'kt  
Required: cT'Bp)a  
(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. Pzso^^g  
(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: y&$n[ j  
(a)Inventory Turnover Rate in 20×8; x?wvS]EBg  
(b)Gross Profit Ratio in 20×8; t*(bF[?  
(c)After Tax Return on Total Assets in 20×8; and jaoZ}}V_$  
(d)Current Ratio as at December 31, 20×8 A"JdG%t>.h  
(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. -+WAaJ(b  
【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。 Ooz ,?wU6  
以下是未经审计财务报表的部分信息: _RIU,uJs  
                             (单位:千元) u<S`"MR:J  
项目 20×8 20×7 L )JB^cxf  
营业收入 64 000 48 000 aN0[6+KP;  
营业成本 54 000 42 000 K}l3t2uk  
净利润 30 -20 E`fG9:6l]  
yvB]rz} i  
20×8年12月31日 20×7年12月31日 Z Ts*Y,  
存货 16 000 12 000 c< $<n  
流动资产 60 000 50 000 WN'AQ~qA  
总资产 100 000 90 000 Pm/<^z%  
流动负债 20 000 18 000 i6if\B  
总负债 30 000 25 000 oV%:XuywT  
在审计过程中,约翰发现以下事项: Zex C3LD"  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: A%8 Q}s$<s  
借:银行存款5 820 000 U<j5s\Y,  
  财务费用 180 000 *$eH3nn6g  
  贷:应收票据6 000 000 \jC) ;mk  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: f]NLR>$L}  
借:营业外支出  3 000 000 N )Z>]&5  
  贷:预计负债 3 000 000 -$Fj-pO\  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: =2p?_.|'  
借:预计负债   3 000 000  ?Q]&;5o  
  贷:银行存款  2 500 000 mo| D  
    营业外收入   500 000 Q#p)?:o/  
要求: w 0BphK[  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 ^N={4'G)  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: f-F=!^.  
(a)20×8年存货周转率 /!H24[tnk1  
(b)20×8年销售毛利率 OR@ 67Y  
(c)20×8年总资产净利率 ^Hn}\5  
(d)20×8年12月31日的流动比率 X?_rD'3  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) {>ba7-Cy+y  
【答案】 wo`.sB&T  
(1)应选择营业收入作为计算重要性水平的基础。 |=}+%>y_  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 tyR?A>F4  
| 1B0  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 `PUqz&  
销售毛利率=(64000-54000)/64000×100%=15.63% jW:7PS  
总资产净利率=30/[(100000+90000)/2]=0.03% Cv,WG]E7(  
流动比率=60000/20000=3 (ks>F=vk*  
(3) [edF'7La  
a.应建议做如下审计调整分录: puOtF YZ\  
借:应收票据 6 000 000 /!Rva"  
  贷:短期借款 5 820 000 #&|"t< }  
    财务费用  180 000 Lvf<g}?4  
b.应建议做如下审计调整分录: ;dzy 5o3  
借:预计负债 3 000 000 oKn$g[,SJh  
  贷:营业外支出 500 000 MR pMmu  
    其他应付款 2 500 000 ;?Pz0,{h  
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