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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)。 N$8"X-na?  
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: *AYjMCo  
                         (Expressed in RMB thousands) t@`Sa<  
FINANCLAL STATEMENTS ITEMS SR9M:%dga  
20×8 o1<Z; 2#  
20×7 |c,'0V,"cH  
pi PV&ytI  
Sales U }}E E~W  
64000 +n<;);h  
48000 '494^1"io  
qNbgN{4  
Cost of sales o7:"Sl2AD  
54000 v,c:cKj  
42000 X.ZY1vO  
xEe3,tb'e  
Net profit %TQ5#{Y  
30 =,W~^<\"  
-20 5U JMiwP{  
BUEV+SZ4  
9 J~KM=p  
December 31, 20×8 'jU;.vZex  
December 31, 20×7 Dt+u f5o(  
1f5;^T I  
Inventory DGx<Nys@B  
16000 p!cNn7{;  
12000 uy= E92n3  
AjO|@6  
Current assets 7C^W<SUo  
60000 0kld77tn 2  
50000 p/&s-G F  
n0'"/zyc  
Total assets _ ~E_# cNn  
100000 Ju XuS  
90000 fmk(}  
Tn\59 (  
Current liabilities ?rububDT{  
20000 I~U;M+n*y  
18000 P;l D ri  
o7s<G8;?  
Total liabilities 2lBfc  
30000 o_%gFV[q  
25000  Wwo`R5  
U^xtS g  
*Y9'tHI  
During the audit, John has the following findings: KH76Vts  
(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: BYsQu.N  
Dr. Cash in Bank  RMB 5820000 e!O:z   
Dr. Financial Expenses RMB 180000 U~[ tp1Z)  
Cr. Notes Receivable RMB 6000000 $t42?Z=N&z  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: Ng<oz*>U  
Dr. Non-operating Expenses RMB 3000000 H=7Nh6v  
Cr. Provisions RMB 3000000 !5h@uar  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 3!KEk?I]  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: 1jQlwT(:  
Dr. Provisions RMB 3000000 {,CvWL  
Cr. Cash in Bank RMB 2500000 bjGQ04da  
Cr. Non-operating Income RMB 500000  Eg|C  
Required: ]5i]2r1  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. dRnO5 7+{  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: fIg~[VN"  
(a)Inventory Turnover Rate in 20×8; t_ZWd#x+;  
(b)Gross Profit Ratio in 20×8; UG<`m]  
(c)After Tax Return on Total Assets in 20×8; and q|7$@H^*  
(d)Current Ratio as at December 31, 20×8 8 n)3'ok  
(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. $79-)4;z 4  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 /2e,,)4g  
以下是未经审计财务报表的部分信息: - -H%FYF`  
                             (单位:千元) 5X"WgR;  
项目 20×8 20×7 -axV;+"b  
营业收入 64 000 48 000 uNRT@@oCq  
营业成本 54 000 42 000 "?T Kz:9r  
净利润 30 -20 7[u$!.4{*  
9\D0mjn=l  
20×8年12月31日 20×7年12月31日 B(|dT66K  
存货 16 000 12 000 8ORr  
流动资产 60 000 50 000 GjvTYg~  
总资产 100 000 90 000 n"c3C)  
流动负债 20 000 18 000 /N82h`\n  
总负债 30 000 25 000 maTZNzy  
在审计过程中,约翰发现以下事项: 8NzXe 7  
(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: ck4g=QpD{  
借:银行存款5 820 000 \H5{[ZUn  
  财务费用 180 000 JqYt^,,Q:  
  贷:应收票据6 000 000 &24z`ZS[w6  
(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: qQ "O;_  
借:营业外支出  3 000 000 f.y~Sew  
  贷:预计负债 3 000 000 d9sqO9Ud8  
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: |Zrkk>GW:  
借:预计负债   3 000 000  b5Pakz=jNM  
  贷:银行存款  2 500 000 K~JXP5`(  
    营业外收入   500 000 = 3?"s(9  
要求: 5.e. BT  
(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。 GcYT<pwN6  
(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: IB+)2`  
(a)20×8年存货周转率 Jf=$h20x  
(b)20×8年销售毛利率 eEG]JH  
(c)20×8年总资产净利率 PC}m.tE  
(d)20×8年12月31日的流动比率 \4e6\6 +  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) 2r|!:^'?W  
【答案】 S0<m><|kl  
(1)应选择营业收入作为计算重要性水平的基础。 CD+2 w cy  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 y3vm+tJc{  
~ U,a?LR/  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ~NtAr1  
销售毛利率=(64000-54000)/64000×100%=15.63% AE "E($S`  
总资产净利率=30/[(100000+90000)/2]=0.03% d(-$ { c  
流动比率=60000/20000=3 E[RLBO[*n  
(3) E@F:U*A6%  
a.应建议做如下审计调整分录: eZWR)+aq  
借:应收票据 6 000 000 "gPAxt  
  贷:短期借款 5 820 000 op%? V :  
    财务费用  180 000 ]XH}G9X^  
b.应建议做如下审计调整分录: zsx12b^w  
借:预计负债 3 000 000 Q5s?/r  
  贷:营业外支出 500 000 g $f ;  
    其他应付款 2 500 000 HBFuA.",  
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