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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)。 )~T)$TS  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: ?&_ -,\t  
                         (Expressed in RMB thousands) \kvd;T#t6  
FINANCLAL STATEMENTS ITEMS xSs);XO,  
20×8 V2,54YE  
20×7 tjBs>w  
wW1aG  
Sales +b.<bb6  
64000 7!#x-KR~5  
48000 4cRF3$a md  
s-}|_g.Pt  
Cost of sales 8t!(!<iF0  
54000 4v33{sp  
42000 Ha1E /b]K  
Z%y>q|:  
Net profit YxlV2hcX;  
30 ?! U=S=8  
-20 ' ;hU&D;s  
X,IjM&o"Y  
\-0@9E<D  
December 31, 20×8 6B)(kPW  
December 31, 20×7 w0)V3  
\6-x~%xK  
Inventory UZi^ &  
16000 !lKO|Y  
12000 AMG}'P:  
OKNA36cU'  
Current assets wOOBW0tj  
60000 jA$g0>  
50000 Qg"hN  
(8TB*BhQ_  
Total assets {(w/_C9  
100000 ~YA* RCe  
90000 K:Wxx "  
-$f~V\M  
Current liabilities MIo<sJuv  
20000 <{bQl L  
18000 _7'9omq@  
AqB5B5}  
Total liabilities 8>x!n/z)  
30000 l Q]&:%^\  
25000 _T&?H&#  
+D[|L1{xb  
S_/9eI~X  
During the audit, John has the following findings: Rq )&v*=  
(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: E0!}~Z)  
Dr. Cash in Bank  RMB 5820000 y  >r7(qg  
Dr. Financial Expenses RMB 180000 btHN  
Cr. Notes Receivable RMB 6000000 S<rdPS*P  
(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: ']Gqa$(YC  
Dr. Non-operating Expenses RMB 3000000 |iKk'Rta4  
Cr. Provisions RMB 3000000 I|9(*tq)  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ye:pGa w  
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: 7cW9@xPe  
Dr. Provisions RMB 3000000 Ig}G"GR  
Cr. Cash in Bank RMB 2500000 AD#]PSB  
Cr. Non-operating Income RMB 500000 px %xoY  
Required: WSi`)@.X 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. lPx4=O  
(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: g6{.C7m  
(a)Inventory Turnover Rate in 20×8; MGze IrV  
(b)Gross Profit Ratio in 20×8; ^u& oS1U  
(c)After Tax Return on Total Assets in 20×8; and ,A`d!{]5  
(d)Current Ratio as at December 31, 20×8 {STOWuY  
(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. _x &;Fa%  
【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。 qYR $5  
以下是未经审计财务报表的部分信息: }IO<Dq=[  
                             (单位:千元) #"-?+F=rk  
项目 20×8 20×7 n8UQIa4&=  
营业收入 64 000 48 000 .) uUpY%K^  
营业成本 54 000 42 000 hr _ 5D  
净利润 30 -20 w`=_|4wFw  
Hy ^E m  
20×8年12月31日 20×7年12月31日 >$S P2(Y~  
存货 16 000 12 000 G6(k wv4  
流动资产 60 000 50 000 JBfDz0P  
总资产 100 000 90 000 0T7(c-  
流动负债 20 000 18 000 pd{W(M78g  
总负债 30 000 25 000 vQ/}E@?u  
在审计过程中,约翰发现以下事项: rqW[B/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: $&~/`MxE  
借:银行存款5 820 000 <~;;iM6  
  财务费用 180 000 QA>(}u\+  
  贷:应收票据6 000 000 (XA=d 4  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: IhnHNY]<g  
借:营业外支出  3 000 000 wmKM:`&[5  
  贷:预计负债 3 000 000 )]WWx-Uf'  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: %|E'cdvkX  
借:预计负债   3 000 000  Mx{VN P  
  贷:银行存款  2 500 000 E}AOtY5a  
    营业外收入   500 000 =sy>_   
要求: U"$Q$ OFs  
(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。 g?N~mca$  
(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: ]T|9>o!  
(a)20×8年存货周转率 QR4rQu  
(b)20×8年销售毛利率 Tlrr02>B{  
(c)20×8年总资产净利率 H,,-;tN?  
(d)20×8年12月31日的流动比率 L1=3_fO  
(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) n@n608  
【答案】  W%LTcm  
(1)应选择营业收入作为计算重要性水平的基础。 :K.%^ag=j  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 f0p+l -iEv  
w}+#w8hu  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 <i{O\K]9  
销售毛利率=(64000-54000)/64000×100%=15.63% *uHL'Pe;m  
总资产净利率=30/[(100000+90000)/2]=0.03% b~DtaGh  
流动比率=60000/20000=3 \{r-e  
(3) 'F%4[3a$\n  
a.应建议做如下审计调整分录: 5tPBTS<<"L  
借:应收票据 6 000 000 "<o[X ?u  
  贷:短期借款 5 820 000 06DT2  
    财务费用  180 000 (ii6w d< *  
b.应建议做如下审计调整分录: S\fEV"  
借:预计负债 3 000 000 piYv }4;:(  
  贷:营业外支出 500 000 Vp8t8X1`  
    其他应付款 2 500 000 qu]ch&"?U  
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