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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)。 sF>O=F-7  
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: #^BttI  
                         (Expressed in RMB thousands) \E[6wB>uN%  
FINANCLAL STATEMENTS ITEMS K Y}H-  
20×8 =?Ui(?tI  
20×7 "7'P Lo3O  
#uF`|M$u  
Sales !FDd5CS  
64000 9g\;L:'  
48000 @+l=R|  
jZC[_p;  
Cost of sales ANNVE},  
54000 o2'Wu:Y"  
42000 Eh)VT{vp  
bL Sc=f&  
Net profit ,@/O\fit)  
30 \Z,{De%  
-20 b kc*it  
6ypLE@Mk  
PXqG;o*Q*?  
December 31, 20×8 <_ENC>NP  
December 31, 20×7 ec`re+1r  
#4lIna%VX  
Inventory jJ-C\ v  
16000 7BL)FJ]UR]  
12000 Wa7wV 9  
CJER&"em7  
Current assets PZ`11#bbm  
60000 .# -F@0a  
50000 46pR!k  
xQ7U$QF|]  
Total assets kiyc^s  
100000 7RWgc]@?>  
90000 #\ `kg#&  
N'WC!K.e  
Current liabilities [`oVMR  
20000 [8^q3o7n  
18000 tv.<pP9-C  
"TJ*mN.i{}  
Total liabilities g&85L$   
30000 yW (|au q  
25000 KX]!yA  
7KX27.~F  
,`k&9o7  
During the audit, John has the following findings: vy *-"=J  
(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: A+gS'DZ9C  
Dr. Cash in Bank  RMB 5820000 Y)DX   
Dr. Financial Expenses RMB 180000 v&'#Gg  
Cr. Notes Receivable RMB 6000000 [!yA#{xl,  
(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: ~mARgv  
Dr. Non-operating Expenses RMB 3000000 w3ni@'X8  
Cr. Provisions RMB 3000000 {x.0Yh7  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 W.?/p~  
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: pm,xGo2  
Dr. Provisions RMB 3000000 g+4y^x(X@1  
Cr. Cash in Bank RMB 2500000 (or"5}\6-  
Cr. Non-operating Income RMB 500000 WA"~6U*  
Required: xsn=Ji2 F  
(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. iGu%_ -S  
(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: n\l?+)S *  
(a)Inventory Turnover Rate in 20×8; / De~K+w7o  
(b)Gross Profit Ratio in 20×8; $q)YC.5$  
(c)After Tax Return on Total Assets in 20×8; and %ACW"2#(  
(d)Current Ratio as at December 31, 20×8 QJRnpN/  
(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,ZLo~  
【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。 M |K^u.4  
以下是未经审计财务报表的部分信息: SXZ9+<\  
                             (单位:千元) {V2"Pym?  
项目 20×8 20×7 5C9b*]-#  
营业收入 64 000 48 000 G:":CX"O(  
营业成本 54 000 42 000 x lS*9>Ij  
净利润 30 -20 7!pKlmQ  
gK`w|kh`  
20×8年12月31日 20×7年12月31日 1wKXOy=v0  
存货 16 000 12 000 Ly+UY.v"  
流动资产 60 000 50 000 !T][c~l  
总资产 100 000 90 000 #%\0][Xf  
流动负债 20 000 18 000 ]*\MIz{56'  
总负债 30 000 25 000 JiaR*3#  
在审计过程中,约翰发现以下事项: =+Fb\HvX{  
(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: o+A1-&qhN  
借:银行存款5 820 000 hOU H1m.  
  财务费用 180 000 ]`|$nU}v  
  贷:应收票据6 000 000 ovTL'j!  
(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: *uhQP47B  
借:营业外支出  3 000 000 L^ J|cgmNw  
  贷:预计负债 3 000 000 |(z{)yWbC[  
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: %7 bd}sJ#  
借:预计负债   3 000 000  3- Kgz  
  贷:银行存款  2 500 000 BsIF3sS#9  
    营业外收入   500 000 .Q,"gsY  
要求: P3&s<mh  
(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。 #5@(^N5p`  
(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: FOsd{Fw  
(a)20×8年存货周转率 nc k/Dw  
(b)20×8年销售毛利率 Ak9{P`  
(c)20×8年总资产净利率 hpF_@n  
(d)20×8年12月31日的流动比率 v'@gUgC  
(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) WzN c=@[W  
【答案】 rF-SvSj}  
(1)应选择营业收入作为计算重要性水平的基础。 A-CU%G9  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 9efDM  
z3tx]Ade  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 @-!P1]V|  
销售毛利率=(64000-54000)/64000×100%=15.63% SN}K=)KF#  
总资产净利率=30/[(100000+90000)/2]=0.03% Cdz&'en^  
流动比率=60000/20000=3 Xfq`k/ W  
(3) JX=rL6Y@:;  
a.应建议做如下审计调整分录: 1_] X  
借:应收票据 6 000 000 2d[q5p  
  贷:短期借款 5 820 000 \34vE@V*  
    财务费用  180 000 NZvgkci_(u  
b.应建议做如下审计调整分录: f,TW|Y'{g  
借:预计负债 3 000 000 AOR?2u  
  贷:营业外支出 500 000 4>jHS\jc  
    其他应付款 2 500 000 8!{*!|Xd  
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