John， CPA， is auditing the financial statements of ABC Bank Co. for the year ended December 31， 20×8. The following information is available：
（約翰，注冊(cè)會(huì)計(jì)師，對(duì)ABC公司截止到20×8年12月31日的財(cái)務(wù)報(bào)表進(jìn)行審查?？捎玫馁Y料有：）
?。╝） John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10 %.
（約翰評(píng)估了重大錯(cuò)報(bào)風(fēng)險(xiǎn)為80%，并計(jì)劃將審計(jì)風(fēng)險(xiǎn)控制在10%.）
?。╞） John is testing the operating effectiveness of the loan approval procedure （ a control activity） related to granting loans. In 20×8， ABC Bank granted to 10 000 loans in total. John determined that the acceptable risk of assessing control risk too low is 10%. He selected a sample of 60 sampling units and tested without any deviation found. Some Poisson Risk Factors（Reliability Factors） are reprinted as follows：
?。s翰在檢測(cè)相關(guān)貸款審核手續(xù)（控制活動(dòng)）的經(jīng)營(yíng)能力時(shí)得知：在20×8年，ABC銀行總共獲得10 000元的貸款。約翰評(píng)定評(píng)估信賴過度風(fēng)險(xiǎn)為10%.他選擇了60個(gè)抽樣單位為樣本，并且測(cè)試中沒有發(fā)現(xiàn)任何偏差。一些Poisson風(fēng)險(xiǎn)因素（可靠性因素）如下：）
（c） John is using the Ratio Estimation Variable Sampling method to test the long-term loan balance at December 31，20×8. The total recorded balance is RMB¥；300 billion. John designed a sample of 200 items from a population of 4000 items. The book value of the sample is RMB¥；16.5 billion. However， the audited value is RMB¥；15.6 billion.
約翰使用了比率估計(jì)抽樣來測(cè)試在20×8年12月31日的長(zhǎng)期負(fù)債金額?？偣灿涗浀慕痤~為人民幣3000億。約翰從總體為4000個(gè)項(xiàng)目中確定樣本規(guī)模為200.樣本的賬面價(jià)值為人民幣165億，審定金額為人民幣156億。
?。╠） John is performing substantive procedures on interest income from short-term loan. The average annual market interest rate for short-term loan is 5 percent. The audited short-term loan balances of ABC Bank Co. at the end of each month in 20×8 are as follows：
約翰對(duì)短期貸款的利息收入實(shí)施實(shí)質(zhì)性程序。短期貸款的平均市場(chǎng)年利率為5%，ABC銀行在20×8每月月末的審計(jì)短期貸款金額如下：
Required：
要求：
?。?） Based on （a）， calculate the acceptable detection risk.
?。?）基于（a）計(jì)算可接受的檢查風(fēng)險(xiǎn)
?。?） Based on （b）， calculate the upper limit of population deviation rate.
?。?）基于（b）計(jì)算總體偏差率的上限
?。?） Based on （c）， make a point estimate of the misstatement in the population.
?。?）基于（c）計(jì)算總體中錯(cuò)報(bào)點(diǎn)估計(jì)值
（4） Based on （d）， develop the expected result of interest income from short-term loan.
?。?）基于（d）發(fā)展短期貸款利息收入的預(yù)期成效
?。?） 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）步驟后，約翰發(fā)現(xiàn)短期貸款的利息收入被低估了156億，編制調(diào)整會(huì)計(jì)分錄：
參考答案：
?。?）acceptable detection risk= audit risk/ the risk of material misstatements＝10%/80%＝12.5%（可接受的檢查風(fēng)險(xiǎn)＝審計(jì)風(fēng)險(xiǎn)/重大錯(cuò)報(bào)風(fēng)險(xiǎn)＝10%/80%＝12.5%）
?。?）the upper limit of population deviation rate＝Risk Factors/ sample size＝2.3/60＝3.83%
（總體偏差率上限＝風(fēng)險(xiǎn)系數(shù)/樣本量＝2.3/60＝3.83%）
?。?）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%
估計(jì)的總體實(shí)際金額＝3000×94.54%＝2836.2（億元）
總體錯(cuò)報(bào)的點(diǎn)估計(jì)值＝3000－2836.2＝163.8（億元）]
?。?）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
[推算的短期貸款期望利息收入＝（300+320+310+300+330+320+320+290+310+330+300+290）×5%＝186（億元）]
?。?）the adjusting accounting entry：
Dr：Interest suspense 156
Cr：Interest income 156
?。ㄕ{(diào)整分錄：
借：應(yīng)收利息 156
貸：利息收入 156）
