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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)。 `26V`%bPkr  
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: smfG, TI  
                         (Expressed in RMB thousands) `1fJ:b/M  
FINANCLAL STATEMENTS ITEMS 7P/?wv9+n*  
20×8 'v\1:zi  
20×7 | rE!  
t} *l?$`  
Sales Wl& >6./{  
64000 tt6. jo  
48000 @-wNrW$  
r5MxjuOB1  
Cost of sales y|q@;*rGNa  
54000 bz, Da  
42000 rc;7W:  
`zdH1p^w  
Net profit 42rj6m\  
30 81GQijq  
-20 #4P8Rzl$/  
*QbM*oH  
H$z>OS_6U  
December 31, 20×8 Km6Ub?/7o  
December 31, 20×7 iYk':iv}S  
Uc_jQ4e_  
Inventory y;Qy"-)qb  
16000 8[8|*8xqs  
12000 @v>l[6]>^  
ppAmN0=G  
Current assets r5t;'eCe a  
60000 H@K#|A=a  
50000 S5uJX#*;  
0CPxIF&  
Total assets 2dHM  
100000 z%OuI 8"'  
90000 /8f>':zUb  
8';m)Jc  
Current liabilities >%-Hj6%  
20000 :]vA 2  
18000 cNe0x2Z$?  
U z"sdi  
Total liabilities ~mtTsZc  
30000 hT?6sWa  
25000 ZB-QABn  
2zz,(RA  
ov8 ByJc  
During the audit, John has the following findings: ^;.T}c%N  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: DW#Bfo  
Dr. Cash in Bank  RMB 5820000 r]v&t  
Dr. Financial Expenses RMB 180000 YPu9Q  
Cr. Notes Receivable RMB 6000000 b`$yqi<[  
(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: 2b5#PcKa  
Dr. Non-operating Expenses RMB 3000000 >^dyQyK  
Cr. Provisions RMB 3000000 Rv98\VD"  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 KacR?Al  
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: !{;[xXK4M  
Dr. Provisions RMB 3000000 zG_p"Z7,  
Cr. Cash in Bank RMB 2500000 ~e{H#*f&1/  
Cr. Non-operating Income RMB 500000 $H'8 #:[d_  
Required: #,G1R7  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. l09Fn>wa  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: F9-[%l  
(a)Inventory Turnover Rate in 20×8; C;9t">prk  
(b)Gross Profit Ratio in 20×8; <j;]!qFR  
(c)After Tax Return on Total Assets in 20×8; and <$%ql'=  
(d)Current Ratio as at December 31, 20×8 hi!`9k  
(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. Bz?l{4".  
【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。 u#1%P5r&X  
以下是未经审计财务报表的部分信息: ]nQ+nH  
                             (单位:千元) e9&+vsRmA  
项目 20×8 20×7 cph~4wCS[U  
营业收入 64 000 48 000 /#f ^n]v  
营业成本 54 000 42 000 tR1FO%nC  
净利润 30 -20 WSRy%#  
(?vK_{  
20×8年12月31日 20×7年12月31日 n@hl2M6.x9  
存货 16 000 12 000 L1sqU-gt  
流动资产 60 000 50 000 g5i#YW  
总资产 100 000 90 000 b^x07lO  
流动负债 20 000 18 000 9t?L\  
总负债 30 000 25 000 w d/G|kNO  
在审计过程中,约翰发现以下事项: tmO`|tn&  
(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: qy ,"X)^#  
借:银行存款5 820 000 LEZ&W ;bCo  
  财务费用 180 000 b HE7yv [  
  贷:应收票据6 000 000 xST4}Mb^f  
(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: =s;M]:  
借:营业外支出  3 000 000 " !-Kd'V  
  贷:预计负债 3 000 000 | f\D>Y%)  
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: Z.'syGuV  
借:预计负债   3 000 000  g\Ak;03n  
  贷:银行存款  2 500 000 :Xfn@>;3ui  
    营业外收入   500 000 z}+i=cAN  
要求: $ KB  
(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。 *nRNg.i3D  
(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: !77NG4B  
(a)20×8年存货周转率 [k$ efwJ  
(b)20×8年销售毛利率 E =AVrv5T  
(c)20×8年总资产净利率 l1A5Y5x9=  
(d)20×8年12月31日的流动比率 "UG K8x  
(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) L&kr{7q  
【答案】 9 |{%i$  
(1)应选择营业收入作为计算重要性水平的基础。 [ ny6W9  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 T_LLJ}6M  
AOb] qc  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 E"qFXA>  
销售毛利率=(64000-54000)/64000×100%=15.63% kccWoU,  
总资产净利率=30/[(100000+90000)/2]=0.03% 8AL\ST51x"  
流动比率=60000/20000=3 l +'F_a  
(3) .Q* 'r& n  
a.应建议做如下审计调整分录: UV AJxqz%}  
借:应收票据 6 000 000 Zgamd1DJ[l  
  贷:短期借款 5 820 000 |quij0_'e  
    财务费用  180 000 @0NJ{  
b.应建议做如下审计调整分录: [=uIb._Wv  
借:预计负债 3 000 000 *jITOR!uF`  
  贷:营业外支出 500 000 uwmQ?LS]V  
    其他应付款 2 500 000 D#Kuo$  
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