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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)。 walRqlo@  
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: =hOa 0X=  
                         (Expressed in RMB thousands) faOWhIG  
FINANCLAL STATEMENTS ITEMS [5*-V^m2  
20×8 2r tP.*dd  
20×7 :fVMM7  
Q_.c~I}yV  
Sales 5a!e%j j  
64000 ~+ wamX3  
48000 o'C.,ic?C  
o>-v?Ug  
Cost of sales f}Tr$r  
54000 -+>r4  P  
42000 dd7nO :]  
{4aY}= -Q*  
Net profit 67\Ojl~(1  
30 I*S`I|{J  
-20 9PqgBq   
9Pp|d"6]y  
x <\D@X^  
December 31, 20×8 ^MHn2Cv/~  
December 31, 20×7 K!c@aD:#  
?EQ^n3U$  
Inventory <bZ m  
16000 <4e*3WSG  
12000 {3(.c, q@  
qZsddll  
Current assets u\6]^T6  
60000 LsQ8sFP_"  
50000 =&VXn{e  
n_n|^4 w  
Total assets .7gE^  
100000 _<*GU@  
90000 !GGGh0Bj  
n`z+ w*  
Current liabilities SslY ]d]  
20000 7(~H77  
18000 zMYd|2bc  
f THun?Vn  
Total liabilities <h_P+ nz  
30000 MR_b q_)  
25000 :6j :9lYL2  
7 Jx-W|  
#H6g&)Z_  
During the audit, John has the following findings: ?6iatI !  
(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: ^_KD&%M6  
Dr. Cash in Bank  RMB 5820000 XCIa2Syo  
Dr. Financial Expenses RMB 180000 Sj{ia2AE_  
Cr. Notes Receivable RMB 6000000 )ClMw!ZrU  
(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: ]AA% J@  
Dr. Non-operating Expenses RMB 3000000 ZutB_uW  
Cr. Provisions RMB 3000000 Az< 9hk  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 CFJjh^ ~=  
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: 7ITl3>  
Dr. Provisions RMB 3000000 ^~6]0$yJ  
Cr. Cash in Bank RMB 2500000 |^PLZ>  
Cr. Non-operating Income RMB 500000 |[37:m  
Required: ljJz#+H2_  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. xeHb89GnoQ  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: hygnC`|  
(a)Inventory Turnover Rate in 20×8; y2#>c*  
(b)Gross Profit Ratio in 20×8; N8XC~Dh{  
(c)After Tax Return on Total Assets in 20×8; and ?YO =J  
(d)Current Ratio as at December 31, 20×8 8_IOJ]:w  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. W>0"CUp  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 uPFHlT  
以下是未经审计财务报表的部分信息: U$A7EFK'  
                             (单位:千元) WR a+zii,  
项目 20×8 20×7 `B'4"= (  
营业收入 64 000 48 000 ]`@]<6  
营业成本 54 000 42 000 XW?ybH6  
净利润 30 -20 P*SCHe'  
!FB \h<6  
20×8年12月31日 20×7年12月31日 \+{t4Im  
存货 16 000 12 000 MKe^_uF  
流动资产 60 000 50 000 dm2CA0   
总资产 100 000 90 000 c3V]'~  
流动负债 20 000 18 000 J`r,_)J"2  
总负债 30 000 25 000 j6e}7  
在审计过程中,约翰发现以下事项: F:;!) H*  
(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: w*:GM8=6  
借:银行存款5 820 000 7V} ]C>G  
  财务费用 180 000 "brRME3  
  贷:应收票据6 000 000 '( *&Ax  
(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: W]O@DS zR  
借:营业外支出  3 000 000 B`*f(  
  贷:预计负债 3 000 000 Ns2,hQFc  
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: o9ctJf=qn  
借:预计负债   3 000 000  feI./E  
  贷:银行存款  2 500 000 G'O/JM  
    营业外收入   500 000 l`b1%0y  
要求: `V&1]C8x  
(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。 pgLtD};S  
(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: 4bi NGl~  
(a)20×8年存货周转率 I7fb}j`/  
(b)20×8年销售毛利率 "!%wh6`>Md  
(c)20×8年总资产净利率 VT% KN`l  
(d)20×8年12月31日的流动比率 jC%35bi  
(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) eyT>wma0  
【答案】 +}^|dkc  
(1)应选择营业收入作为计算重要性水平的基础。 4mN].X[,  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 SOp=~z  
veUa|Bx.(v  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 bo@,4xw  
销售毛利率=(64000-54000)/64000×100%=15.63% Tm)GC_  
总资产净利率=30/[(100000+90000)/2]=0.03% iuC7Y|  
流动比率=60000/20000=3 i<T P:  
(3) 7v_i>_m]  
a.应建议做如下审计调整分录: ~)q  g  
借:应收票据 6 000 000 dGW {l]N  
  贷:短期借款 5 820 000 7}4'dW.  
    财务费用  180 000 Vd+td;9(  
b.应建议做如下审计调整分录: y?pD(u  
借:预计负债 3 000 000 y=AsgJ  
  贷:营业外支出 500 000 jt{9e:2%  
    其他应付款 2 500 000 :)#hrFp  
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