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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)。 z OtkC3hY  
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: ~P/]: =  
                         (Expressed in RMB thousands) {ih:FcI  
FINANCLAL STATEMENTS ITEMS P@C c]Z  
20×8 Vc|NL^  
20×7 GWgd8x*V  
z=qWJQ  
Sales 3Y`>6A=  
64000 ZW>o5x__b  
48000 gV|Y54}T  
>5.zk1&H  
Cost of sales hcyn  
54000 wazP,9W?  
42000 5C B%=iL{  
AuAT]`  
Net profit ABcBEv3  
30 Tv\HAK<N  
-20 4f!dY o4L  
ijF V<P  
e8{^f]5  
December 31, 20×8 to'j2jP  
December 31, 20×7 4`s)ue  
: W~f;k  
Inventory !N1J@LT5h  
16000 GMdI0jaG#  
12000 *Rq`*D>:U}  
';6X!KY+]  
Current assets [t{](-  
60000 a%E8(ms37y  
50000 +`| mJa  
ds] ?;l"  
Total assets NI8~QeGah  
100000 yX'IZk#_L  
90000 D"cKlp-I6|  
B9*Sfw%  
Current liabilities .fE w k  
20000 V9T 4 +  
18000 1i3V!!r  
'00J~j~  
Total liabilities e\r7BW\Y  
30000 B'p5M.6d#:  
25000 =&2$/YX0D  
)|RZa|`-G  
@h#Xix7  
During the audit, John has the following findings: D#jX6  
(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: j&CZ=?K^c  
Dr. Cash in Bank  RMB 5820000 Vv7PCaq  
Dr. Financial Expenses RMB 180000 =/Wu'gG)  
Cr. Notes Receivable RMB 6000000  P?J kP  
(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: 2h )8Fq_"  
Dr. Non-operating Expenses RMB 3000000 6R 2uW v  
Cr. Provisions RMB 3000000 )~}P gbZ^  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Fg=v6j4W  
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: G#0,CLGN^  
Dr. Provisions RMB 3000000 pds*2p)2  
Cr. Cash in Bank RMB 2500000 u s`}  
Cr. Non-operating Income RMB 500000 E  eB3 }  
Required: Cw#V`70a  
(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. gI{ =0  
(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:  hgO?+x  
(a)Inventory Turnover Rate in 20×8; Dx3%K S  
(b)Gross Profit Ratio in 20×8; l3p3tT3+  
(c)After Tax Return on Total Assets in 20×8; and &z >q#'X;.  
(d)Current Ratio as at December 31, 20×8 ! =WcF5  
(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. TsD;Kl1  
【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。 zQc"bcif5(  
以下是未经审计财务报表的部分信息: y]'CXCml)  
                             (单位:千元) KO&:06V{  
项目 20×8 20×7 U 5<@<j(@  
营业收入 64 000 48 000 L\L"mc|O  
营业成本 54 000 42 000 tOH0IE c  
净利润 30 -20 a#y{pT2 b  
xNX'~B^4d  
20×8年12月31日 20×7年12月31日 8=F%+  
存货 16 000 12 000 } 0;Sk(B>  
流动资产 60 000 50 000 azX`oU,l  
总资产 100 000 90 000 b_vTGl1_6  
流动负债 20 000 18 000 t$ZkdF  
总负债 30 000 25 000 gxmc|  
在审计过程中,约翰发现以下事项: .C= I^  
(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: GNU;jSh5  
借:银行存款5 820 000 ,I`_F,  
  财务费用 180 000 5UO k)rOf  
  贷:应收票据6 000 000 _{Y$o'*#I  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: !SF^a6jT  
借:营业外支出  3 000 000 eYEc^nC,c)  
  贷:预计负债 3 000 000 tU:FX[&?R  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: sRq U]i8l  
借:预计负债   3 000 000  p{.8_#O%S  
  贷:银行存款  2 500 000 cZi[(K  
    营业外收入   500 000 yX! #a>d"H  
要求: 1[DS'S  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 4ht\&2&:  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: WZ?!!   
(a)20×8年存货周转率 GN%(9N'W  
(b)20×8年销售毛利率 >^3zU   
(c)20×8年总资产净利率 "}zda*z8  
(d)20×8年12月31日的流动比率 L~eAQR  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) 2xTT)9Tq*  
【答案】 e{C6by"j{S  
(1)应选择营业收入作为计算重要性水平的基础。 +(mL~td01  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 uTGcQs}  
H/J<Pd$p  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 <&U!N'CE  
销售毛利率=(64000-54000)/64000×100%=15.63%  O<GF>  
总资产净利率=30/[(100000+90000)/2]=0.03% wiE]z  
流动比率=60000/20000=3 z*LiweR-  
(3) )ooWQ-%P  
a.应建议做如下审计调整分录: 9=$ !gC)  
借:应收票据 6 000 000 ``9 GY  
  贷:短期借款 5 820 000 1TRN~#ix  
    财务费用  180 000 o.^y1mH'  
b.应建议做如下审计调整分录: oT3Y!Y3=<  
借:预计负债 3 000 000 };sMU6e  
  贷:营业外支出 500 000 uRQ_'l  
    其他应付款 2 500 000 p4wr`" Zz  
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