论坛风格切换切换到宽版
  • 3115阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 lH;V9D^  
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: zGFD71=#  
                         (Expressed in RMB thousands) =#/Kg_RKL  
FINANCLAL STATEMENTS ITEMS <)p.GAZ  
20×8 r=&,2meo  
20×7 WFiX=@SS  
puJB&u"4L  
Sales Z;%uDlcXI  
64000 ?+))J~@t  
48000 `0N7Gc  
i1|>JM[V  
Cost of sales ~L"$(^/  
54000 PR Mg6  
42000 G0{Z@CvO'  
`Bw] PO  
Net profit {$,\Qg  
30 t&xoi7!$  
-20 ejlns ~  
aknIrblS\  
F?|Efpzow?  
December 31, 20×8 E?G'F3i  
December 31, 20×7 +bS\iw+  
$uZmIu9Bi+  
Inventory MzD1sWmK  
16000 G;3%k.{  
12000 @^<odmM  
cv aG[N F  
Current assets Ln4]uqMG.  
60000 BYB4- ,  
50000 ZQ]qJDk  
c1"wS*u  
Total assets b2OwLt9  
100000 @."K"i'Bl  
90000 (oG YnN,2  
0f6o0@  
Current liabilities &VGV0K3 Dp  
20000 ]p`y  
18000 :C*}Yg  
DK74s  
Total liabilities V: D;?$Jl  
30000 R iLl\S#  
25000 NPK;  
]q1w@)]n}  
i1cd9  
During the audit, John has the following findings: CP J21^  
(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: H~Uf2A)C  
Dr. Cash in Bank  RMB 5820000 2Mt$Dah  
Dr. Financial Expenses RMB 180000 ~#E&E%sJ  
Cr. Notes Receivable RMB 6000000 ',r` )9o  
(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: |dgiW"tUm  
Dr. Non-operating Expenses RMB 3000000 8\rca:cF   
Cr. Provisions RMB 3000000 @P7'MiP]K  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 <D.E .^Y  
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: 5p#0K@`n/  
Dr. Provisions RMB 3000000 )/jDt dI  
Cr. Cash in Bank RMB 2500000 AkQ(V  
Cr. Non-operating Income RMB 500000 M{J>yN  
Required: rRRh-%.RU  
(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. m^QoB  
(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: 6{I7)@>N   
(a)Inventory Turnover Rate in 20×8; 9WG=3!-@  
(b)Gross Profit Ratio in 20×8; v WXo#  
(c)After Tax Return on Total Assets in 20×8; and &V?+Y2  
(d)Current Ratio as at December 31, 20×8 M2Nh3ijr  
(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. %unn{92)  
【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。 KNeVSZT  
以下是未经审计财务报表的部分信息: 8xLQ" l+"  
                             (单位:千元) ,7B7X)m{3  
项目 20×8 20×7 nX!%9x$3  
营业收入 64 000 48 000 bo=H-d|  
营业成本 54 000 42 000 u&l;\w  
净利润 30 -20 jA1S|gV  
> SZ95@Oh  
20×8年12月31日 20×7年12月31日 { 4j<X5V  
存货 16 000 12 000 ?Z{/0X)]|  
流动资产 60 000 50 000 X"TL'"?fo  
总资产 100 000 90 000 nk|(cyt)  
流动负债 20 000 18 000 eQ'E`S_d  
总负债 30 000 25 000 }ekNZNcuM  
在审计过程中,约翰发现以下事项: Z?eTjkNS#  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: 4BMu0["6|s  
借:银行存款5 820 000 &u:U"j  
  财务费用 180 000 K}cZK  
  贷:应收票据6 000 000 +PYV-@q  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: }@bp v  
借:营业外支出  3 000 000 &b@_ah+f  
  贷:预计负债 3 000 000 < dE7+w  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: GG#-x$jK  
借:预计负债   3 000 000  ^6 l5@#)w  
  贷:银行存款  2 500 000 MEI&]qI  
    营业外收入   500 000 D\G 8p;  
要求: \;-Yz  
(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。 L"YQji!  
(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: f4S}Nga(  
(a)20×8年存货周转率 @>z.chM;  
(b)20×8年销售毛利率 }!K #  
(c)20×8年总资产净利率 F7}yt  
(d)20×8年12月31日的流动比率 $D`Kz*/.  
(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) dU-:#QV6  
【答案】 ^ h_rE |c  
(1)应选择营业收入作为计算重要性水平的基础。 |Gq3pL<jkC  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 eV_ ",W  
i`i`Hu>  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 IYe[IHny1  
销售毛利率=(64000-54000)/64000×100%=15.63% HHx5 VI  
总资产净利率=30/[(100000+90000)/2]=0.03% _&HFKpHQ  
流动比率=60000/20000=3 %Ok#~>c  
(3) -n@,r%`UK  
a.应建议做如下审计调整分录: jXx~  5  
借:应收票据 6 000 000 MZ)lNU l  
  贷:短期借款 5 820 000  \&d1bq  
    财务费用  180 000 iw.F8[})  
b.应建议做如下审计调整分录: <e Y2}Ml  
借:预计负债 3 000 000 H E*^!2f  
  贷:营业外支出 500 000 p+Yy"wH:h{  
    其他应付款 2 500 000 rE "FN~9P  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个