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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)。 hVROzGZk  
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: ^?81.b|qb  
                         (Expressed in RMB thousands) K7n;Zb:BR  
FINANCLAL STATEMENTS ITEMS p]X!g  
20×8 ZY~zpC_  
20×7 &8IWDx.7}  
Z 5{*? 2  
Sales fbi H   
64000 la!1[VeL  
48000 ]J GKL5~p  
~x76{.gT  
Cost of sales D>,$c  
54000 eYnLZ&H5O  
42000 }UJdE#4  
@#G6z`,  
Net profit ]Hv*^Bak  
30 rjhs ?  
-20 z{7,.S u  
\emT:Frb  
9`hpa-m@  
December 31, 20×8 \1eKY^)2  
December 31, 20×7 sPZV>Q:zY  
)dUd`g  
Inventory znG ZULa#  
16000 Y9\]3Kno  
12000 bw<~R2[  
h$:&1jVY{  
Current assets 7%~VOB  
60000 PaU@T!v  
50000 >@q2FSMf  
=rs=8Ty?S  
Total assets !>"INmz  
100000 [:/7OM  
90000 A3<P li  
-wG[>Y  
Current liabilities FC jYTGA  
20000 #b<lt'gC  
18000 ;$k ?&nhY  
7.F& {:@_  
Total liabilities : .UX[!^  
30000 #lLn='4  
25000 c@"i?  
s\n,Z?m  
k~W;TCJs  
During the audit, John has the following findings: &T| UAM.  
(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: '/ ]fZ|  
Dr. Cash in Bank  RMB 5820000 =~(LJPo6  
Dr. Financial Expenses RMB 180000 7Vof7Y <  
Cr. Notes Receivable RMB 6000000 }]Z,\lA  
(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: ,<Do ^HB/  
Dr. Non-operating Expenses RMB 3000000 "' i [~  
Cr. Provisions RMB 3000000 .DM1Knj  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 &].1[&M]  
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: 3n=O8Fp  
Dr. Provisions RMB 3000000 ;Wp`th!F  
Cr. Cash in Bank RMB 2500000 }I'>r(K  
Cr. Non-operating Income RMB 500000 o@Cn_p^X  
Required: oM? C62g\  
(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. AS/\IHZ\  
(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: ;d'O.i=  
(a)Inventory Turnover Rate in 20×8;  ]pucv!  
(b)Gross Profit Ratio in 20×8; ^LQ lfd  
(c)After Tax Return on Total Assets in 20×8; and ?\/dfK:!  
(d)Current Ratio as at December 31, 20×8 n "`SL<K1  
(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. R}K5'`[%ZY  
【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。 *+1"S ]YF  
以下是未经审计财务报表的部分信息: rg]A_(3Bb  
                             (单位:千元) dwsy(g7  
项目 20×8 20×7 hPCSLJ  
营业收入 64 000 48 000 XDv7#Tv_wv  
营业成本 54 000 42 000 XxrO:$  
净利润 30 -20 mc[_> [m  
^FpiQF  
20×8年12月31日 20×7年12月31日 MHzsxF|  
存货 16 000 12 000 ~{]m8a/ `6  
流动资产 60 000 50 000 u/c~PxC  
总资产 100 000 90 000 @"#gO:|[i0  
流动负债 20 000 18 000 }E\+e!'!2  
总负债 30 000 25 000 3dzqV aV  
在审计过程中,约翰发现以下事项: 1(\I9L&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: & ,gryB N  
借:银行存款5 820 000 'E6gEJ  
  财务费用 180 000 V,* 0<7h  
  贷:应收票据6 000 000 :_[cT,3  
(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: A`ertSlbhe  
借:营业外支出  3 000 000 2K7:gd8Ru  
  贷:预计负债 3 000 000 2/<WWfX'  
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: eVNBhR}HS  
借:预计负债   3 000 000  #I@[^^Vw  
  贷:银行存款  2 500 000  "%@=?X8  
    营业外收入   500 000 +^% &8<  
要求: gT\y&   
(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。 sNan"  
(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: yl]Cm?8  
(a)20×8年存货周转率 =v#A&IPA'  
(b)20×8年销售毛利率 @'| 6lG  
(c)20×8年总资产净利率 +^ 3L~?  
(d)20×8年12月31日的流动比率 3@WI*PMc  
(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) Vm%ux>}  
【答案】 sMpC4E  
(1)应选择营业收入作为计算重要性水平的基础。 1:l& &/Wy  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 #(wz l  
/JY ph^3][  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ?ia[KLt"  
销售毛利率=(64000-54000)/64000×100%=15.63% 7-0twq   
总资产净利率=30/[(100000+90000)/2]=0.03% 1*`JcUn,>  
流动比率=60000/20000=3 {]^%?]e  
(3) [q|Q]O0  
a.应建议做如下审计调整分录: RgzSaP;;  
借:应收票据 6 000 000 U3iyuE  
  贷:短期借款 5 820 000 a\j\eMC  
    财务费用  180 000 JdNPfkOF  
b.应建议做如下审计调整分录: Env}gCX  
借:预计负债 3 000 000 s/'hLkxI  
  贷:营业外支出 500 000 $ax%K?MBD  
    其他应付款 2 500 000 hI#M {cz  
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