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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)。 p N\Vr8tJ  
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: 0 'Vg6E]/  
                         (Expressed in RMB thousands) GTv#nnC  
FINANCLAL STATEMENTS ITEMS I-agZag%  
20×8 mQ}ny(K'  
20×7 >\w&6 i~  
k0Ek:MjJr  
Sales "S&%w8V  
64000 +PK6-c\r  
48000 Qo = Kqv  
RmI1`  
Cost of sales _73h<|0  
54000 D=TL>T.b f  
42000 \(p{t  
%c)[ kAU!  
Net profit HMY@F_qY`u  
30 7FO'{Qq  
-20 #Dfo#]k(  
h O emt  
t4K~cK  
December 31, 20×8 joul< t-  
December 31, 20×7 //Ai.Q.J[  
k '_ P 7  
Inventory @ /UfD ye  
16000 x7T +>  
12000 AnZclqtb  
AOrHU M[I  
Current assets nY $tp  
60000 w{ `|N$  
50000 Lhh;2r/?78  
zX{.^|  
Total assets ESb ]}c:  
100000 yg]2erR  
90000 2AVc? 9@  
U/;]zdP.K  
Current liabilities hnWo|! ,O$  
20000 0uCT+-  
18000 YxJD_R  
c<+;4z  
Total liabilities nT#JOmv  
30000 ;7Oi!BC  
25000 A>.2OC+  
@tRMe6 4  
*R % wUi  
During the audit, John has the following findings: W 4YE~  
(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: [&Hkn5yq  
Dr. Cash in Bank  RMB 5820000 ) gR=<oa  
Dr. Financial Expenses RMB 180000 z (c9,3  
Cr. Notes Receivable RMB 6000000 ^;F{)bmu+)  
(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: F=)eLE{W  
Dr. Non-operating Expenses RMB 3000000 j;K#]  
Cr. Provisions RMB 3000000 (P6 vOo  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 OY"6J@[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: 2k#t .-  
Dr. Provisions RMB 3000000 *Dr5O9Y  
Cr. Cash in Bank RMB 2500000 oN(-rWdhZ  
Cr. Non-operating Income RMB 500000 L(&}Wv  
Required: !PUp>(  
(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. Gt/4F-Gn  
(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: j?n+>/sG,  
(a)Inventory Turnover Rate in 20×8; :46h+?   
(b)Gross Profit Ratio in 20×8; gdj^df+2F  
(c)After Tax Return on Total Assets in 20×8; and 5nCu~<uJ  
(d)Current Ratio as at December 31, 20×8 K'6[J"dB  
(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. 'PdmI<eXQ  
【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。 4}KU>9YRA  
以下是未经审计财务报表的部分信息: _>bRv+RVR  
                             (单位:千元) xk~Nmb}  
项目 20×8 20×7 o4=Yu7L  
营业收入 64 000 48 000 nv5u%B^  
营业成本 54 000 42 000 Tvf~P w  
净利润 30 -20 +_HdX w#  
< 8(?7QI  
20×8年12月31日 20×7年12月31日 #I`ms$j%  
存货 16 000 12 000 aw}+'(?8]  
流动资产 60 000 50 000 nb dGt  
总资产 100 000 90 000 "EftN5?/  
流动负债 20 000 18 000 s ?l%L!  
总负债 30 000 25 000 1(`M~vFDK  
在审计过程中,约翰发现以下事项: X`20f1c6q>  
(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: F'J [y"~_  
借:银行存款5 820 000 E1>/R  
  财务费用 180 000 6*1$8G`$8,  
  贷:应收票据6 000 000 w!q&  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: heD,& OX  
借:营业外支出  3 000 000 0|)19LR  
  贷:预计负债 3 000 000 4?]oV%aP)  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: W7G9Kx1Y  
借:预计负债   3 000 000  .?#uxd~>  
  贷:银行存款  2 500 000 Sw! j=`O  
    营业外收入   500 000 {sS_|sX  
要求: !jh%}JJ  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 #7z|mVzH  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: @sf 90&f  
(a)20×8年存货周转率 dhR(_  
(b)20×8年销售毛利率 f?0s &Xo  
(c)20×8年总资产净利率 j.c8}r&  
(d)20×8年12月31日的流动比率 ~oi_r8 K  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) ^Qh-(u`  
【答案】 8l xY]UT  
(1)应选择营业收入作为计算重要性水平的基础。 EZ% .M*?  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 >,g5Hkmqr  
UxPGv;F  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 l`rC0kJ]  
销售毛利率=(64000-54000)/64000×100%=15.63% PvOC5b  
总资产净利率=30/[(100000+90000)/2]=0.03% !7` [i  
流动比率=60000/20000=3 m<fA|9 F#  
(3) zv%J=N$G  
a.应建议做如下审计调整分录: }V^e7d  
借:应收票据 6 000 000 J@bW^>g*6u  
  贷:短期借款 5 820 000 6 /y* 2z;  
    财务费用  180 000 VJ1* |r,  
b.应建议做如下审计调整分录: )W9_qmYd"  
借:预计负债 3 000 000 Tt6{WDscZ  
  贷:营业外支出 500 000 1~qm+n ET\  
    其他应付款 2 500 000 k46gY7y,9  
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