2008年注册会计师考试《审计》试题及答案解析
(4)基于(d)发展短期贷款利息收入的预期成效
(5) Assume that after the tests mentioned in (d), John discovered that the interest income from short-term loan was understated by RMB¥;15.6 billion. Prepare the adjusting accounting entry.
(5)假定在完成了提到的(d)步骤后,约翰发现短期贷款的利息收入被低估了156亿,编制调整会计分录:
答案:
(1)acceptable detection risk= audit risk/ the risk of material misstatements=10%/80%=12.5%(可接受的检查风险=审计风险/重大错报风险=10%/80%=12.5%)
(2)the upper limit of population deviation rate=Risk Factors/ sample size=2.3/60=3.83%
(总体偏差率上限=风险系数/样本量=2.3/60=3.83%)
(3)ratio=156/165=94.54%
estimate the actual value of the population=3000×94.54%=283.62 billion
a point estimate of the misstatement in of the population=3000-283.62×10=16.38 billion
[比率=156/165=94.54%
估计的总体实际金额=3000×94.54%=2836.2(亿元)
总体错报的点估计值=3000-2836.2=163.8(亿元)]
(4)the expected result of interest income from short-term loan=(300+320+310+300+330+320+320+290+310+330+300+290)×5%=18.6 billion
[推算的短期贷款期望利息收入=(300+320+310+300+330+320+320+290+310+330+300+290)×5%=186(亿元)]
(5)the adjusting accounting entry:
Dr:Interest suspense 156
Cr:Interest income 156
(调整分录:
借:应收利息 156
贷:利息收入 156)
试题点评: 2007年和2008年考题中出现的英文附加题,均与审计抽样有关,从难度分析,应该说本题的难度是有所降低,相信有一定英语基础的考生对于本题应该是得心应手的。