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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)。 bzi|s5!'<  
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: ) uP\>vRy  
                         (Expressed in RMB thousands) V,%L ~dI  
FINANCLAL STATEMENTS ITEMS f=J<*h  
20×8 ( #&|Dp^'  
20×7 Fl>]&x*~  
^%y`u1ab  
Sales P%X-@0)  
64000 x O7IzqY  
48000 bXM/2Z?6  
=neL}Fav56  
Cost of sales dPjhq(8 zU  
54000 xn}BB}s{t  
42000 ^Jp*B;  
o/^ ;@5\  
Net profit (sw-~U%  
30 oN(-rWdhZ  
-20 M,:Bl}  
`#IcxweA  
L4f7s7rJ  
December 31, 20×8 # k5#j4!b  
December 31, 20×7 AW5iV3  
]B9 ^3x[:  
Inventory +?`b=6e(`  
16000 ``?6=mO  
12000 ,ZI\dtl  
'~-IV0v9  
Current assets n"aCt%v  
60000 |kiJ}oy  
50000 >Cd9fJ&0gP  
Uz8hANN0_  
Total assets Tvf~P w  
100000 +_HdX w#  
90000 < 8(?7QI  
=?0QqCjK)  
Current liabilities 8V4V3^_xs  
20000 $R{8z-,Q  
18000 p*; Qz  
lWy=)^)4  
Total liabilities :,*eX' fH  
30000 7el<5chZ  
25000 p {%t q$}.  
:\V,k~asl  
e-D4'lu  
During the audit, John has the following findings: r>qA $zD^  
(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: ipKG !  
Dr. Cash in Bank  RMB 5820000 2f:Mm'XdB  
Dr. Financial Expenses RMB 180000 XKLF8~y8A  
Cr. Notes Receivable RMB 6000000 ?p8k{N(1  
(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: +AQDD4bu  
Dr. Non-operating Expenses RMB 3000000 &+nRIv S_`  
Cr. Provisions RMB 3000000 P6?0r_Y  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 r2 5Z`X Z  
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: fB#XhO  
Dr. Provisions RMB 3000000 zsTbdF  
Cr. Cash in Bank RMB 2500000 O25m k X  
Cr. Non-operating Income RMB 500000 >BqCkyM9Kf  
Required: ]O!s 'lC  
(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. S6 }QFx  
(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: + Oobb-v  
(a)Inventory Turnover Rate in 20×8; "xwM+AC  
(b)Gross Profit Ratio in 20×8; ,@Z_{,b  
(c)After Tax Return on Total Assets in 20×8; and oK-!(1A-  
(d)Current Ratio as at December 31, 20×8 8l xY]UT  
(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. Ge}$rLu]0  
【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。 shi Hy*(v  
以下是未经审计财务报表的部分信息: 0P 5BArJ?  
                             (单位:千元) A_r<QYq0|  
项目 20×8 20×7 0U&d q#  
营业收入 64 000 48 000 P79R~m`  
营业成本 54 000 42 000 |6B6?'  
净利润 30 -20 %RFYm  
8j\d~Lw=  
20×8年12月31日 20×7年12月31日 \C\gn]Z  
存货 16 000 12 000 F2oJ]th.3  
流动资产 60 000 50 000 Ku%6$C!,  
总资产 100 000 90 000 {^&k!H2  
流动负债 20 000 18 000 x1DVD!0~{  
总负债 30 000 25 000  ~u/@rqF  
在审计过程中,约翰发现以下事项: ],?pe  
(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: Hhf72IX  
借:银行存款5 820 000 wA0eG@xi)  
  财务费用 180 000  1KJZWZy  
  贷:应收票据6 000 000 #Go(tS~o  
(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: B8 2,.?  
借:营业外支出  3 000 000 !`C?nY  
  贷:预计负债 3 000 000 6D*chvNA;  
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: +{&+L0DfH~  
借:预计负债   3 000 000  :_c*m@=z(  
  贷:银行存款  2 500 000 YmCbxYa7  
    营业外收入   500 000 ?Y!U*& 7  
要求: 6:RMU  
(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。 z_(eQP])  
(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:  8?Wgawx  
(a)20×8年存货周转率 Q eK{ MF  
(b)20×8年销售毛利率 97x%2.\:  
(c)20×8年总资产净利率 6e:P.HqjA  
(d)20×8年12月31日的流动比率 H0tF  
(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) "z/V%ZK~f  
【答案】 Zi3T~:0p:  
(1)应选择营业收入作为计算重要性水平的基础。 00,9azs  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 D% @KRcp^b  
#O6 EP#B  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 yam}x*O\xn  
销售毛利率=(64000-54000)/64000×100%=15.63% {*__B} ,N  
总资产净利率=30/[(100000+90000)/2]=0.03% T/7vM6u  
流动比率=60000/20000=3 T:n< db,Px  
(3) "8_,tYAH  
a.应建议做如下审计调整分录: V#H8d_V  
借:应收票据 6 000 000 n'3u] ~7^  
  贷:短期借款 5 820 000 :tlE`BIp  
    财务费用  180 000 )[ w&C_>]  
b.应建议做如下审计调整分录: Gx;xj0-"  
借:预计负债 3 000 000 d"!yD/RD  
  贷:营业外支出 500 000 ^cb)f_ 90  
    其他应付款 2 500 000 4a 4N C  
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