John， CPA， is auditing the financial statements of ABC Bank Co. for the year ended Decembe

r 31， 20×8. The following information is available：

（约翰，注册会计师，对ABC公司截止到20×8年12月31日的财务报表进行审查。可用的资料有：）

（a） John assessed the risk of material misstatements at 80% and plans to limit the audit risk to 10 %.

（约翰评估了重大错报风险为80%，并计划将审计风险控制在10%.）

（b） 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：

（约翰在检测相关贷款审核手续（控制活动）的经营能力时得知：在20×8年，ABC银行总共获得10 000元的贷款。约翰评定评估信赖过度风险为10%.他选择了60个抽样单位为样本，并且测试中没有发现任何偏差。一些Poisson风险因素（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&yen；300 billion. John designed a sample of 200 items from a population of 4000 items. The book value of the sample is RMB&yen；16.5 billion. However， the audited value is RMB&yen；15.6 billion.

约翰使用了比率估计抽样来测试在20×8年12月31日的长期负债金额。总共记录的金额为人民币3000亿。约翰从总体为4000个项目中确定样本规模为200.样本的账面价值为人民币165亿，审定金额为人民币156亿。

（d） 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：

约翰对短期贷款的利息收入实施实质性程序。短期贷款的平均市场年利率为5%，ABC银行在20×8每月月末的审计短期贷款金额如下：

Required：

要求：

（1） Based on （a）， calculate the acceptable detection risk.

（1）基于（a）计算可接受的检查风险

（2） Based on （b）， calculate the upper limit of population deviation rate.

（2）基于（b）计算总体偏差率的上限

（3） Based on （c）， make a point estimate of the misstatement in the population.

（3）基于（c）计算总体中错报点估计值

（4） Based on （d）， develop the expected result of interest income from short-term loan.

（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&yen；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：