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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)。 (`R heEg@f  
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: ]LMtZUz  
                         (Expressed in RMB thousands) qca=a }  
FINANCLAL STATEMENTS ITEMS 4H{$zMq8  
20×8 8N3rYx;d~  
20×7 ;wZplVB7y  
$bN_0s0:'  
Sales 1)f <  
64000  &'?Hh(  
48000 M'T[L%AP  
42:,*4t(  
Cost of sales H29vuGQjq  
54000 #RKd >ig%  
42000 e2pFX ?  
Digx#'#jf  
Net profit ME.!l6lm\  
30 Wq?vAnLbk  
-20 WHu[A/##']  
=GiN~$d  
qa4j>;  
December 31, 20×8 *Xn6yL9  
December 31, 20×7 x1" 8K  
dqi31e{*2\  
Inventory 1KjzKFnb  
16000 tJm1Q#||  
12000 c_aj-`BKp  
 sHOBT,B  
Current assets R~;8v1>K  
60000 b=SCyGxlZ5  
50000 ~K ('t9|  
A-h[vP!v|  
Total assets Q<yvpT(  
100000 D4?cnwU  
90000 WtXf~ :R  
*@W B aN+  
Current liabilities UlPGB2B  
20000 <@y(i kp>  
18000 3ik~PgGoKQ  
R_vK^Da  
Total liabilities f?(g5o*2  
30000 M} +s_h9  
25000 `9A`pC  
r&~]6 U  
P~PM$e  
During the audit, John has the following findings: MVEh<_  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: X9C:AGbp  
Dr. Cash in Bank  RMB 5820000 anORoK.  
Dr. Financial Expenses RMB 180000 t7*F,  
Cr. Notes Receivable RMB 6000000 *T.V5FB0S  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: b27t-p8  
Dr. Non-operating Expenses RMB 3000000 shiw;.vR{B  
Cr. Provisions RMB 3000000 biU ?>R  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 pi/&WMZ<  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: Un&rP7 0  
Dr. Provisions RMB 3000000 G sz$H_  
Cr. Cash in Bank RMB 2500000 '}q/;}ih  
Cr. Non-operating Income RMB 500000 H)Z$j&S{  
Required: m]}EVa_I`/  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. 4Vd[cRh2  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: HaRx(p0  
(a)Inventory Turnover Rate in 20×8; Vw`%|x"Xz  
(b)Gross Profit Ratio in 20×8; yvnvIy  
(c)After Tax Return on Total Assets in 20×8; and _<?z-K_;I  
(d)Current Ratio as at December 31, 20×8 GKG:iR)  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. 9j5B(_J^  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 _P%PjFQ)  
以下是未经审计财务报表的部分信息: ZbH_h]1$D  
                             (单位:千元) tv; ?W=&P  
项目 20×8 20×7 N5tFEV'G  
营业收入 64 000 48 000 c]|Tg9AW  
营业成本 54 000 42 000 ] ^J  
净利润 30 -20 (.b!kfC  
{ 3 "jn  
20×8年12月31日 20×7年12月31日 }Q-Tw,j  
存货 16 000 12 000 v7@ *dg  
流动资产 60 000 50 000 B|=S-5pv*  
总资产 100 000 90 000 8L`wib2  
流动负债 20 000 18 000 X @7:Fz U9  
总负债 30 000 25 000 'G`xD3 E3,  
在审计过程中,约翰发现以下事项: 46H@z=5  
(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: 4%6@MQ[  
借:银行存款5 820 000 ~W3t(\B'  
  财务费用 180 000 bvT$/ (7  
  贷:应收票据6 000 000 8SCXA9}  
(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: .m xc ~  
借:营业外支出  3 000 000 \t? ;p-+ta  
  贷:预计负债 3 000 000 <<9|*Tz  
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: JZqJ&   
借:预计负债   3 000 000  6 I43a1[s  
  贷:银行存款  2 500 000 "J `#  
    营业外收入   500 000 y"H(F,(N  
要求: J@rB rKC  
(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。 Xod/GY 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: C k /DV  
(a)20×8年存货周转率 .4y44: T  
(b)20×8年销售毛利率 d^"|ESQEU  
(c)20×8年总资产净利率 f^Q)lIv  
(d)20×8年12月31日的流动比率 59V8cO+qH  
(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) P|a|4Bb+fW  
【答案】 J~N!. i  
(1)应选择营业收入作为计算重要性水平的基础。 T6\d]  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 $4]4G=o  
q{!ft9|K\d  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 zXe]P(p<  
销售毛利率=(64000-54000)/64000×100%=15.63% i{r[zA]$  
总资产净利率=30/[(100000+90000)/2]=0.03% >B.KI}dE  
流动比率=60000/20000=3 1TgD;qX  
(3) *QoQ$alHH  
a.应建议做如下审计调整分录: a24(9(yh  
借:应收票据 6 000 000 <4I`|D3@  
  贷:短期借款 5 820 000 p;mV?B?oAQ  
    财务费用  180 000 k7 Ne(4P  
b.应建议做如下审计调整分录: 8]4 W@~c  
借:预计负债 3 000 000 .8wF> 8  
  贷:营业外支出 500 000 LVy (O9g  
    其他应付款 2 500 000 5K =>x<  
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