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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)。 ~ ihI_q"  
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: W2uOR{ '?  
                         (Expressed in RMB thousands) HHqwq.zIy  
FINANCLAL STATEMENTS ITEMS I(=V}s2  
20×8 (knp#   
20×7 _G1gtu]  
R *F l8   
Sales XD"_Iq!  
64000 #97h6m?  
48000 t43)F9!  
r,_?F7  
Cost of sales BB|?1"neg  
54000 Pz$R(TV  
42000 ,^icPQSwc  
%e&9.  
Net profit %v2R.?F8  
30 J*9 $;  
-20 zSb PW 6U  
[5Lz/ix=  
"kZ[N'z (  
December 31, 20×8 ExRe:^yU\  
December 31, 20×7 }jill+]  
ytNO*XoR  
Inventory ZcYh) HD  
16000 B7]MGXC  
12000 Hr$QLtr  
SM@QUAXO  
Current assets %\i9p]=  
60000 Is+O  
50000 /> 4"~q)  
o6//IOZ  
Total assets ;j2vHU#q-  
100000 'fPdpnJ<  
90000 /a6Xa&(B  
6]-SK$  
Current liabilities \(%Y%?dy  
20000 ( e"iO`H  
18000 t'ZWc\  
rSrIEP,c'  
Total liabilities `7H4Y&E  
30000 p0pWzwTG3  
25000 |<O9Sb_  
2YDM9`5xs\  
Qqlup  
During the audit, John has the following findings: Gm\/Y:U  
(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: D.mHIsX6\  
Dr. Cash in Bank  RMB 5820000 i E CrI3s  
Dr. Financial Expenses RMB 180000 R"K#7{p9  
Cr. Notes Receivable RMB 6000000 a+Ac[>  
(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:  @Pt="*g  
Dr. Non-operating Expenses RMB 3000000 <mAhr  
Cr. Provisions RMB 3000000 +5XpzZ{#Wa  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ~9j%Hm0ht  
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: GQ |Mr{.;  
Dr. Provisions RMB 3000000 "Y\_ TtY  
Cr. Cash in Bank RMB 2500000 HF(KN{0.B  
Cr. Non-operating Income RMB 500000 q&d~ \{J  
Required: L5,NP5RC  
(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. nR`ov1RH  
(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: w}=5ElB  
(a)Inventory Turnover Rate in 20×8; \ <g*8?yFs  
(b)Gross Profit Ratio in 20×8; 9V5 -%Iv  
(c)After Tax Return on Total Assets in 20×8; and RSo& (Uv  
(d)Current Ratio as at December 31, 20×8 oJfr +3I  
(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 k6&|  
【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。 v;)..X30  
以下是未经审计财务报表的部分信息: rdJR 2  
                             (单位:千元) AF%@VLf  
项目 20×8 20×7 L`24 ?Y{  
营业收入 64 000 48 000  =kuMWaD  
营业成本 54 000 42 000 >vA2A1WhW  
净利润 30 -20 AA7C$;Z15~  
ghRVso(  
20×8年12月31日 20×7年12月31日 %Z1N;g0  
存货 16 000 12 000 rOVVL%@QqJ  
流动资产 60 000 50 000 Bi{$@n&?f  
总资产 100 000 90 000 :ijAqfX  
流动负债 20 000 18 000 mWvl 38  
总负债 30 000 25 000 ,S!azN=  
在审计过程中,约翰发现以下事项: eow'K 821A  
(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: =&:Y6XP  
借:银行存款5 820 000  E@b(1@  
  财务费用 180 000 L+i(TM=  
  贷:应收票据6 000 000 VTH> o>g  
(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: *IM;tD+7Q~  
借:营业外支出  3 000 000 m|G'K[8  
  贷:预计负债 3 000 000 o !U 6?  
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: ^N)R=tl  
借:预计负债   3 000 000  hyFyP\u]  
  贷:银行存款  2 500 000 5@BBo eG  
    营业外收入   500 000 HZ:6zH   
要求: L'kmNVvYN  
(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。 ^cuc.g)c$?  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: q?8| [.  
(a)20×8年存货周转率 pS7w' H  
(b)20×8年销售毛利率 \QCJ4}\CS  
(c)20×8年总资产净利率 7K98#;a)5  
(d)20×8年12月31日的流动比率 KGFv"u{  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) tw9f%p  
【答案】 @ rc{SB  
(1)应选择营业收入作为计算重要性水平的基础。 # }y2 )g  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 .~7FyL l$  
)'+8}T]xQ  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 #n8IZ3+  
销售毛利率=(64000-54000)/64000×100%=15.63% +csi[c)3E  
总资产净利率=30/[(100000+90000)/2]=0.03% U3dwI:cG  
流动比率=60000/20000=3 qO|R^De  
(3) av|g}xnj  
a.应建议做如下审计调整分录: &eX!#nQ_.  
借:应收票据 6 000 000 W*I(f]8:y`  
  贷:短期借款 5 820 000  Iepsz  
    财务费用  180 000 V6,H}k   
b.应建议做如下审计调整分录: u@cYw:-C  
借:预计负债 3 000 000 Fkd+pS\9g~  
  贷:营业外支出 500 000 c$yk s  
    其他应付款 2 500 000 JVSA&c%3  
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