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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)。 Q =9Ce@[  
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: )lg>'O  
                         (Expressed in RMB thousands) `v?XFwnV`  
FINANCLAL STATEMENTS ITEMS Of0(.-Q w  
20×8 6l]jm j)/  
20×7 OIJNOuI  
bca4'`3\|  
Sales =hFIH\x  
64000 opsjei@  
48000 ]Y111<Ja  
xs,,)jF(u  
Cost of sales \GYrP f$  
54000 1 i3;P/  
42000 .3>`yL  
uaghB,i'n  
Net profit 3MX&%_wUhB  
30 y/i{6P2`,D  
-20 0RFBun{  
O{^8dwg  
=D;n#n7  
December 31, 20×8 7}#zF]vHNi  
December 31, 20×7 = sZ58xA  
C- 5QhD  
Inventory rf?%- X(V  
16000 {$qE>ic  
12000 Lmsc ~~  
_cvA1Q"  
Current assets B 70 3{k  
60000 Ui?iMtDr  
50000 EDAtC  
$Mg[e*ct  
Total assets FQTAkkA_!  
100000 :3b.`s(M  
90000 ;n,xu0/  
/U26IbJ  
Current liabilities }fO+b5U  
20000 }TQa<;Q  
18000 r)S:-wP  
C&|K7Zp0v  
Total liabilities jQBL 8<  
30000 9*Q6/?v  
25000 FYs]I0}|  
[[$dPa9  
uM)#T*(  
During the audit, John has the following findings: I'`90{I  
(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: 9Js+*,t  
Dr. Cash in Bank  RMB 5820000 bT7+$^NHf  
Dr. Financial Expenses RMB 180000 2OVN9_D%  
Cr. Notes Receivable RMB 6000000 }#r awVe=  
(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: `%A vn<  
Dr. Non-operating Expenses RMB 3000000 R_^0Un([  
Cr. Provisions RMB 3000000 5o6 X.sC8e  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ) >te|@}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: "7q!u,u  
Dr. Provisions RMB 3000000 n g%~mt  
Cr. Cash in Bank RMB 2500000 ]sTbEw.[  
Cr. Non-operating Income RMB 500000 71n3d~!O>  
Required: \VpN:RI  
(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. Um^4[rl:#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: 7Q^p|;~a  
(a)Inventory Turnover Rate in 20×8; j*\oK@  
(b)Gross Profit Ratio in 20×8; v-Tkp Yn  
(c)After Tax Return on Total Assets in 20×8; and NX4G;+6  
(d)Current Ratio as at December 31, 20×8 mW2D"-s  
(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. nz|6CP  
【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。 W_L*S4 ~  
以下是未经审计财务报表的部分信息: O^J=19Ri  
                             (单位:千元) B"YN+So  
项目 20×8 20×7 %oB0@&!mS  
营业收入 64 000 48 000 )S ZzA'  
营业成本 54 000 42 000 /!?b&N/d)  
净利润 30 -20 EXMW,  
,wf:Fr  
20×8年12月31日 20×7年12月31日 Q6)?#7<jy  
存货 16 000 12 000 s"@}^ )*}  
流动资产 60 000 50 000 0!-'4+"  
总资产 100 000 90 000 Mw3$QRM  
流动负债 20 000 18 000 z3Yi$*q <  
总负债 30 000 25 000 + -uQ] ^n  
在审计过程中,约翰发现以下事项: Pbd[gKX_  
(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: X%mga~fB  
借:银行存款5 820 000 cLEd -{x  
  财务费用 180 000 |a#=o}R_  
  贷:应收票据6 000 000 3[j,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: Atb`Q'Yrw  
借:营业外支出  3 000 000 Iprt ZqiL  
  贷:预计负债 3 000 000 ^k*%`iQ  
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: ~s-bA#0S  
借:预计负债   3 000 000  L3w.<h  
  贷:银行存款  2 500 000 ,m[XeI  
    营业外收入   500 000 zMRa <G7  
要求: e^em^1H( %  
(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。 : tBe/(e4#  
(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: =;+gge!?bB  
(a)20×8年存货周转率 9N `WT=  
(b)20×8年销售毛利率 ;vneeW4|  
(c)20×8年总资产净利率 ~5&B#Sm[G  
(d)20×8年12月31日的流动比率 wo+`WnDh  
(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) 118lb]  
【答案】 oi]XSh[_s  
(1)应选择营业收入作为计算重要性水平的基础。 p V(k6h  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 aGBd~y@e  
LofpBO6^  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 #8sy QWlG  
销售毛利率=(64000-54000)/64000×100%=15.63% J6[}o4Z  
总资产净利率=30/[(100000+90000)/2]=0.03% s >:gL,%c  
流动比率=60000/20000=3 T;5VNRgpI  
(3) vp2w^/])u  
a.应建议做如下审计调整分录: )u+O~Y95&i  
借:应收票据 6 000 000 9i U/[d  
  贷:短期借款 5 820 000 T_!F I29  
    财务费用  180 000 Zr1"'+-  
b.应建议做如下审计调整分录: `-%dHvB^R  
借:预计负债 3 000 000 cpl Ny?UIC  
  贷:营业外支出 500 000 pj<aMh  
    其他应付款 2 500 000 q_6lD~~q^  
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