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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)。 Fa X3@Sd!  
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: O uPfB  
                         (Expressed in RMB thousands) &?9~e>.OS  
FINANCLAL STATEMENTS ITEMS _Vt CC/  
20×8 A_.}- dzF  
20×7 J$yJ2 G  
_G^4KwYp  
Sales '@5"p.  
64000 Z?."cuTt  
48000 GM0pHmC  
S\2@~*{-8  
Cost of sales {-)I2GJav  
54000 <M,=( p{  
42000 L^ U.h  
e{ZS"e`!  
Net profit bW^{I,b<F  
30 z) "(&__  
-20 [](] "r  
(^)(#CxO  
*i,A(f'e4X  
December 31, 20×8 0T:U(5Y9  
December 31, 20×7 t8~isuiK  
H+N6VVnO  
Inventory , #(k|Zztc  
16000 d!4:nvKx  
12000 Y0o{@)Y:  
m*>gG{3;  
Current assets LH q~`  
60000 !<0 `c  
50000 c&#B1NN<  
mqQC`Aqx:  
Total assets U ~8, N[  
100000 Cuom_+wV&  
90000  KzZRFEA_  
_6\"U5*Y  
Current liabilities FMqes5\ 3  
20000 W`jKe-jF  
18000 kclZ+E  
i#Z#(D `m  
Total liabilities fRcy$  
30000 *7yrm&@nG  
25000 TmLfH d  
]/?$DNjCc  
7$J E+gL/7  
During the audit, John has the following findings: W@vCMy!  
(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: ] N7(<EV/  
Dr. Cash in Bank  RMB 5820000 w+{ o^ O  
Dr. Financial Expenses RMB 180000 tAS[T9B  
Cr. Notes Receivable RMB 6000000 7n'Ww= ttI  
(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: cx*$GaMk  
Dr. Non-operating Expenses RMB 3000000 O _^Y*!  
Cr. Provisions RMB 3000000 eOUEhpE  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 !/E N  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: LP//\E_]  
Dr. Provisions RMB 3000000 81S0:=   
Cr. Cash in Bank RMB 2500000 f/^T:F6  
Cr. Non-operating Income RMB 500000 hJ*#t<.<P;  
Required: #7naI*O  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. #9]O92t2UV  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: srd\Mf_Ej  
(a)Inventory Turnover Rate in 20×8; R"O,2+@<.  
(b)Gross Profit Ratio in 20×8; &MJ`rj[%  
(c)After Tax Return on Total Assets in 20×8; and _>Oc> .MB  
(d)Current Ratio as at December 31, 20×8 NPt3#k^bW  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. d' e\t O  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 "V<7X%LIX  
以下是未经审计财务报表的部分信息: d@+u&xrd  
                             (单位:千元) @8|i@S@4  
项目 20×8 20×7 +qM2&M  
营业收入 64 000 48 000 O7zj 8  
营业成本 54 000 42 000 8:"s3xaO3  
净利润 30 -20 X/A(8rvCr  
Qa,$_ ,E  
20×8年12月31日 20×7年12月31日 wI#R\v8(`n  
存货 16 000 12 000 )bK3%>H#  
流动资产 60 000 50 000 =nG>aAG  
总资产 100 000 90 000 _/h<4G6A  
流动负债 20 000 18 000 Eyg F,> .4  
总负债 30 000 25 000 p!+bn,?G  
在审计过程中,约翰发现以下事项: %[k"A  
(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: 23P7%\  
借:银行存款5 820 000 Md>9Daa~  
  财务费用 180 000 (bGk=q=M  
  贷:应收票据6 000 000 G5!!^p~  
(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: 7G  3e  
借:营业外支出  3 000 000 z /f0 .RJ  
  贷:预计负债 3 000 000 ;^  YpQP  
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: HXQ } B$V  
借:预计负债   3 000 000  N=c{@h  
  贷:银行存款  2 500 000 wo\O 0?d3{  
    营业外收入   500 000 3Hhu]5  
要求: d(9C7GLC,  
(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。 <O~ieJim  
(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: 6MelN^\[7  
(a)20×8年存货周转率 (kSb74*g  
(b)20×8年销售毛利率 UMlvu?u2p1  
(c)20×8年总资产净利率 <l$ vnq  
(d)20×8年12月31日的流动比率 H8qWY"<Vd  
(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) ]nm(V  
【答案】 $!\Z_ :  
(1)应选择营业收入作为计算重要性水平的基础。 /O[ Z  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 s mqUFo  
4+F@BxpB  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ,? V YrL  
销售毛利率=(64000-54000)/64000×100%=15.63% Ej$oRo{ IG  
总资产净利率=30/[(100000+90000)/2]=0.03% ]|B_3* A  
流动比率=60000/20000=3 Ny]]L  
(3) 4}*V=>z  
a.应建议做如下审计调整分录: P B{7u  
借:应收票据 6 000 000 !r9~K^EI  
  贷:短期借款 5 820 000 e} 2[g  
    财务费用  180 000 "VA'W/yv!  
b.应建议做如下审计调整分录: ,gIeQ!+vy  
借:预计负债 3 000 000 !1`f84d  
  贷:营业外支出 500 000 <(BIWm*  
    其他应付款 2 500 000 8j8~?=$a6Q  
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