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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)。 H$G`e'`OZ  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: )o4B ^kq  
                         (Expressed in RMB thousands) M`m-@z  
FINANCLAL STATEMENTS ITEMS pCOtk'n  
20×8 ]dvNUD   
20×7 6ooCg>9/Z  
  %4  
Sales =]Gw9sge@  
64000  Y7q=]  
48000 xb6y=L  
RQg7vv]%  
Cost of sales O4Z_v%2M  
54000 W.67};',  
42000 T-.Q  
ON r}{T%@/  
Net profit Nj~3FL  
30 kx3?'=0;5  
-20 CGYZEPRR  
l:Hm|9UZ  
RH^!7W*  
December 31, 20×8 qhE1 7Hf  
December 31, 20×7 : _,oD  
98 Dg[O  
Inventory %t.L;G  
16000 CRpMpPi@}  
12000 coG_bX?e  
on0MhW  
Current assets 0<^!<i(%  
60000 e"I+5r",  
50000 IXA3G7$)  
(-e*xM m  
Total assets >5%;NI5 G  
100000 #gQaNc?  
90000 7~ f"8\  
Of@ LEEh6  
Current liabilities [>MPM$9F-m  
20000 kuX{2h*`  
18000 V{D~e0i/v  
IH2V .>h  
Total liabilities qcWY8sYf  
30000 sFrerv&0  
25000 -% ,3qhsd  
x@aWvrL  
F4R0A6HL  
During the audit, John has the following findings: *IGCFZbp41  
(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: 5w^6bw){  
Dr. Cash in Bank  RMB 5820000 8c%Sd'+ Pt  
Dr. Financial Expenses RMB 180000 t5M"M{V  
Cr. Notes Receivable RMB 6000000 6\B Zyry3*  
(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: /%F}vW(!  
Dr. Non-operating Expenses RMB 3000000 $yoIz.?V  
Cr. Provisions RMB 3000000 vB <2f*U  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 V1]QuQ{&s  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: gXb * zt2  
Dr. Provisions RMB 3000000 azCod1aL{  
Cr. Cash in Bank RMB 2500000 cxig<W  
Cr. Non-operating Income RMB 500000 .0a,%o 8n  
Required: N"zg)MsX  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. S}}L& _  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: 0nu&JQ  
(a)Inventory Turnover Rate in 20×8; Hl*V i3bQU  
(b)Gross Profit Ratio in 20×8; .Xcf *$.;s  
(c)After Tax Return on Total Assets in 20×8; and f [DZ  
(d)Current Ratio as at December 31, 20×8 N'@E^ rYc  
(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. Pxy+W*t  
【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。 }fqy vI  
以下是未经审计财务报表的部分信息: 04E S>'@  
                             (单位:千元) k>V~ iA  
项目 20×8 20×7 l2h1CtAU  
营业收入 64 000 48 000 .`TDpi9OB  
营业成本 54 000 42 000 VEG p!~ D  
净利润 30 -20 c`agrS:P  
z[?&bF<|  
20×8年12月31日 20×7年12月31日 TOge!Q>a  
存货 16 000 12 000 C(J+tbk  
流动资产 60 000 50 000 xWuvT,^  
总资产 100 000 90 000 k )=Gyv<  
流动负债 20 000 18 000 ;/R\!E   
总负债 30 000 25 000 $MYAYj9r)  
在审计过程中,约翰发现以下事项: {=Z _L?j  
(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: Wi"3kps q  
借:银行存款5 820 000 NxGSs_7  
  财务费用 180 000 ?#obNQ"u]  
  贷:应收票据6 000 000 C lWxL#L6~  
(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: .:(T}\]R  
借:营业外支出  3 000 000 KfkU_0R+~v  
  贷:预计负债 3 000 000 ph~ d%/^jI  
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: *Me&> "N"  
借:预计负债   3 000 000  QTmMj@R&(  
  贷:银行存款  2 500 000 ?Hrj}K27  
    营业外收入   500 000 T/nG\WZbZn  
要求: ^$x1~}D  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 |Ca %dg9$@  
(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: s)-O{5;U  
(a)20×8年存货周转率 l\"wdS}  
(b)20×8年销售毛利率 W6!o= ()  
(c)20×8年总资产净利率 N;|:Ks#!  
(d)20×8年12月31日的流动比率 gaC [%M  
(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) j|DjO?._'  
【答案】 Rz:1(^oA  
(1)应选择营业收入作为计算重要性水平的基础。 XQI!G_\+C  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 EHF dQ0gIa  
Dk#4^`qp1  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 &j!q9F  
销售毛利率=(64000-54000)/64000×100%=15.63% r3m mi5   
总资产净利率=30/[(100000+90000)/2]=0.03% I2^@>/p8\(  
流动比率=60000/20000=3 xDO1gnH%  
(3) +&*Ybbhb  
a.应建议做如下审计调整分录: Sh;Z\nj  
借:应收票据 6 000 000 YGsg0I't  
  贷:短期借款 5 820 000 2"pFAQBw~i  
    财务费用  180 000 ,UATT]>  
b.应建议做如下审计调整分录: ^"GD aMF  
借:预计负债 3 000 000 -40s  
  贷:营业外支出 500 000 `-yiVUp1:z  
    其他应付款 2 500 000 )F3>  
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