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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)。 0[7tJbN  
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: \'>d.'d  
                         (Expressed in RMB thousands) Wqas1yL_  
FINANCLAL STATEMENTS ITEMS T;{"lp.  
20×8 C$^WW}S  
20×7 S H;:bLk_  
m& +V@H  
Sales P5oYv  
64000 b}Wm-]|+  
48000 AQgm]ex<  
)m>Y[)8!  
Cost of sales -H"^;37T"  
54000 G(MLq"R6U  
42000 ,W5!=\Gg(  
mC./,a[  
Net profit h]p$r`i7  
30 zc5>)v LH=  
-20 52'0l>  
0;2ApYks  
P/T`q:<H   
December 31, 20×8 [Ee <SB{  
December 31, 20×7 <Eh_  
^d!I{ y#  
Inventory y:,m(P  
16000 <E\vc6n  
12000 e6_`  
T!QAcO  
Current assets HKG8X="  
60000 & eWnS~hJ  
50000 Z >J3DH  
V7$-4%NL  
Total assets ;6{{hc4  
100000 4[n[Ch=lu  
90000 -[ xbGSj{  
h?-M+Ac  
Current liabilities ?T_bjALW  
20000 H<ZXe!q(nx  
18000 0"DS>:Ntk  
UOkVU*{  
Total liabilities c->?'h23)  
30000 $c7Utm s  
25000 >W^)1E,Qh  
7nk3^$|  
|jyD@Q,4  
During the audit, John has the following findings: pzcof#2  
(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: !c=EB`<*  
Dr. Cash in Bank  RMB 5820000 gwN y]!  
Dr. Financial Expenses RMB 180000 T,5(JP(h3  
Cr. Notes Receivable RMB 6000000 u~\ NL{  
(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: T)*tCp]  
Dr. Non-operating Expenses RMB 3000000 m";?B1%x  
Cr. Provisions RMB 3000000 *2r(!fJP=^  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 F7U$ 7(I2G  
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: A5%cgr% 6  
Dr. Provisions RMB 3000000 0<42\ya  
Cr. Cash in Bank RMB 2500000 !&5B&w{u~!  
Cr. Non-operating Income RMB 500000 4 |xQQv  
Required: ~Ut?'}L( d  
(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. 1'SpJL1u~  
(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: #An_RU 6h  
(a)Inventory Turnover Rate in 20×8; SaiY dJ  
(b)Gross Profit Ratio in 20×8; J9XV:)Yv#  
(c)After Tax Return on Total Assets in 20×8; and d2tJ=.DI  
(d)Current Ratio as at December 31, 20×8 I0(nRu<  
(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. js)I%Z  
【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。 !E_RD,_  
以下是未经审计财务报表的部分信息: 9~yp =JOV@  
                             (单位:千元) y+P$}Nru  
项目 20×8 20×7 [OQ+&\  
营业收入 64 000 48 000 tnFhL&  
营业成本 54 000 42 000 <k 7q 9"\4  
净利润 30 -20 'T*h0xX  
m9Hdg^L  
20×8年12月31日 20×7年12月31日 Q7SRf$4  
存货 16 000 12 000 d6{0[T^L  
流动资产 60 000 50 000 wPH1g*U  
总资产 100 000 90 000 ]hlYmT  
流动负债 20 000 18 000 ~ ]^<*R  
总负债 30 000 25 000 `&>CK`%Xu  
在审计过程中,约翰发现以下事项: .:2=VLujU  
(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: }7Y @u@R  
借:银行存款5 820 000 l&6+ykQ  
  财务费用 180 000 f<P>IE  
  贷:应收票据6 000 000  7K &j  
(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: ~+Ows  
借:营业外支出  3 000 000 E?F?)!%  
  贷:预计负债 3 000 000 y<n<uZ;  
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: ^li(q]g1!  
借:预计负债   3 000 000  <PXnR\  
  贷:银行存款  2 500 000 J)_IfbY  
    营业外收入   500 000 X1\ao[t<;c  
要求: Rb_+C  
(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。 BV6 U -  
(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: {b90c'8?a  
(a)20×8年存货周转率 6Z68n  
(b)20×8年销售毛利率 >y^zagC*  
(c)20×8年总资产净利率 Mgc|>#=  
(d)20×8年12月31日的流动比率 `&qeSEs\  
(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) h} <Ie <  
【答案】 VU(#5X%Pn  
(1)应选择营业收入作为计算重要性水平的基础。 J5*(PxDF  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 !-Md+I_  
>d#Ks0\&  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86  hPgDK.R'  
销售毛利率=(64000-54000)/64000×100%=15.63% AX2On}&bf  
总资产净利率=30/[(100000+90000)/2]=0.03% 0O7VM)[  
流动比率=60000/20000=3 s+E-M=d0e  
(3) s14;\  
a.应建议做如下审计调整分录: 7s.vJdA]6  
借:应收票据 6 000 000 hYv;*]  
  贷:短期借款 5 820 000 b5d;_-~d  
    财务费用  180 000 \z)` pno  
b.应建议做如下审计调整分录: rc)vVv  
借:预计负债 3 000 000 - ]Mp<Y  
  贷:营业外支出 500 000 lv0}d  
    其他应付款 2 500 000 N.qS;%*o{e  
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