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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)。 OP/DWf  
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: SxF'2ii  
                         (Expressed in RMB thousands) *p/,Z2f  
FINANCLAL STATEMENTS ITEMS gP_N|LuF"  
20×8 <4rnOQ:  
20×7 }`=7%b`-?  
L0w6K0J4  
Sales /@:X0}L  
64000 l7`{O/hN  
48000 HT<p=o'$Z  
3.W[]zH/u  
Cost of sales ! }Xoqamm  
54000 j!+jLm!l  
42000 6 Bq_<3P_  
<]Td7-n  
Net profit rLTBBvV  
30 ?G`m;S  
-20 Q/o,2R  
Pe`mZCd^  
aM5]cc%  
December 31, 20×8 z;JV3) E  
December 31, 20×7 ?LMQz=  
dD,} i$  
Inventory 8 063LWV  
16000 8AR8u!;8  
12000 [,Ehu<mEK  
!wp1Df[  
Current assets l~Jd>9DwY  
60000 "B'c;0 @q  
50000 ,Zmjw@ w  
kk fWiPO^  
Total assets ] SJ#:7  
100000 y[N0P0r l:  
90000 $;5Q mKQ'  
xPZ >vCg  
Current liabilities Y`~B> J  
20000 l'I:0a 4T  
18000 HOx4FXPs  
I>?oVY6M@u  
Total liabilities puPI ^6y%  
30000 \'~ E%=Q  
25000 8-#kY}d.  
WW:G( \`  
{ Zgd  
During the audit, John has the following findings: R-%6v2;ry  
(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: :#:|:q.]  
Dr. Cash in Bank  RMB 5820000 A8f.h5~9  
Dr. Financial Expenses RMB 180000 A} ZZQ  
Cr. Notes Receivable RMB 6000000 6Vnq|;W3Zv  
(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: @43psq1  
Dr. Non-operating Expenses RMB 3000000 aL1%BGlmZ<  
Cr. Provisions RMB 3000000 xMr,\r'+  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 }Xj25` x  
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: 0+SDFh  
Dr. Provisions RMB 3000000 hywcj\[  
Cr. Cash in Bank RMB 2500000 ]g-%7g|  
Cr. Non-operating Income RMB 500000 Zv!`R($  
Required: qfsPX6]  
(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. xhP~]akHN7  
(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: y#'hOSR2  
(a)Inventory Turnover Rate in 20×8; }{R*pmv$bN  
(b)Gross Profit Ratio in 20×8; uZ 6krI  
(c)After Tax Return on Total Assets in 20×8; and |aDBp  
(d)Current Ratio as at December 31, 20×8 OZ\6qMH3e  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. wPg/.N9H  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 8>YF }\D V  
以下是未经审计财务报表的部分信息: C*mVM!D);!  
                             (单位:千元) 811>dVq3/  
项目 20×8 20×7 >!Yuef <P  
营业收入 64 000 48 000 ~5,^CTAM  
营业成本 54 000 42 000 F*P0=DD  
净利润 30 -20 =TD`Pet  
Ef]Hpjvp  
20×8年12月31日 20×7年12月31日 e |Ri  
存货 16 000 12 000 oPi>]#X  
流动资产 60 000 50 000 w(@r-2D"  
总资产 100 000 90 000 J+/}m}bx  
流动负债 20 000 18 000 Uxjc&o  
总负债 30 000 25 000 AJ7w_'u=@  
在审计过程中,约翰发现以下事项: c|/HX%Y  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: ;TL.QN/l  
借:银行存款5 820 000 \D|IN'!D  
  财务费用 180 000 529b. |  
  贷:应收票据6 000 000 -PV1x1|  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: D|q~n)TW5  
借:营业外支出  3 000 000 C  @ XS  
  贷:预计负债 3 000 000 s#Dj>Fej  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: L('1NN 2  
借:预计负债   3 000 000  Et3]n$  
  贷:银行存款  2 500 000 HAn{^8"@  
    营业外收入   500 000 f=^xU P  
要求: E7$&:xqx  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 mGE!,!s}  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: x)C}  
(a)20×8年存货周转率 F CYGXtc  
(b)20×8年销售毛利率 2u$-(JfoS  
(c)20×8年总资产净利率 "'CvB0>   
(d)20×8年12月31日的流动比率 [oh06_rB  
(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) @6UtnX'd  
【答案】  Qx z[  
(1)应选择营业收入作为计算重要性水平的基础。 ]c>@RXY'  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 aEN` `  
2Wzx1_D "a  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 g`pq*D  
销售毛利率=(64000-54000)/64000×100%=15.63% n%3!)/$  
总资产净利率=30/[(100000+90000)/2]=0.03% vzS b(  
流动比率=60000/20000=3 `Na()r$T  
(3) 4A J]qu  
a.应建议做如下审计调整分录: r~,y3L6ic  
借:应收票据 6 000 000 SWr TM  
  贷:短期借款 5 820 000 ?TA7i b_  
    财务费用  180 000 %"`p&aE:  
b.应建议做如下审计调整分录: =d8Rij-  
借:预计负债 3 000 000 @JGmOwZ  
  贷:营业外支出 500 000 m4m-JD|v  
    其他应付款 2 500 000 uq3pk3 )W9  
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