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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)。 Zu$f-_"  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: <gZC78}E  
                         (Expressed in RMB thousands) Fng":28o  
FINANCLAL STATEMENTS ITEMS I:] s/r7  
20×8 b&*^\hY9b  
20×7 '@AK0No\W  
ah"2^x  
Sales .o:Pe2C  
64000 .<u<!fL2  
48000 H6/@loO!Xy  
"2'nLQ""q  
Cost of sales +{]/ b%P  
54000 M7e O5  
42000  3i?{E ^  
 _"%d9B  
Net profit 4oT2 5VH  
30 V*5:Vt7N  
-20 Gw~^6(Qu  
xY5Idl->  
^-4mZXAy1|  
December 31, 20×8 8s?;<6  
December 31, 20×7 +_F siu_b  
k1$|vzMh  
Inventory 4D$$KSa  
16000 fk*JoR.o  
12000 AjAmV hq  
mXz-#Go(  
Current assets H^K(1  
60000 % ghQ#dZ]&  
50000 MO9}It g  
0w8Id . ,  
Total assets _AI2\e  
100000 qq[2h~6P]  
90000 }s}b]v  
2i |wQU5w  
Current liabilities un W{ZfEC  
20000 +3s i=x\=/  
18000 "LaNXZ9  
U[U$1LSS  
Total liabilities `Wn0v2@a(~  
30000 X[j4V<4O  
25000 NvJu)gI%  
'[qG ,^f  
K?-K<3]9f  
During the audit, John has the following findings: A{x &5yX8  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: +**H7: bO  
Dr. Cash in Bank  RMB 5820000 Te$/[ `<U  
Dr. Financial Expenses RMB 180000 `USR ]T_`  
Cr. Notes Receivable RMB 6000000 o$d; Y2K  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: *S~. KW[  
Dr. Non-operating Expenses RMB 3000000 cp0>Euco=  
Cr. Provisions RMB 3000000 :Q+ rEjw+  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 f@\ k_  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: Q`5jEtu#,  
Dr. Provisions RMB 3000000 @ew Qx|  
Cr. Cash in Bank RMB 2500000 ukS@8/eJ  
Cr. Non-operating Income RMB 500000 .X_k[l9  
Required: 4%\L8:  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. wMt?yc:X  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: fAUtqkB  
(a)Inventory Turnover Rate in 20×8; Vfg144FG'  
(b)Gross Profit Ratio in 20×8; m`nv4i#o  
(c)After Tax Return on Total Assets in 20×8; and lCWk)m8  
(d)Current Ratio as at December 31, 20×8 8@6:UR.)  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. K+ufcct  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 E|6X.Ny]   
以下是未经审计财务报表的部分信息: Yi7`iC  
                             (单位:千元) =zqOkC h$  
项目 20×8 20×7 pA(@gisg  
营业收入 64 000 48 000 ;]Y.2 J  
营业成本 54 000 42 000 Ywr^uy1V,/  
净利润 30 -20 `u%//m_(  
G A2S  
20×8年12月31日 20×7年12月31日 KSh<_`j  
存货 16 000 12 000 xzW]D0o0  
流动资产 60 000 50 000 5y}}?6n+  
总资产 100 000 90 000 7k+UCi u>  
流动负债 20 000 18 000 qFe|$rVVIl  
总负债 30 000 25 000 qZKU=HM  
在审计过程中,约翰发现以下事项: b=K    
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: -$dnUXFsj[  
借:银行存款5 820 000 *ubLuC+b  
  财务费用 180 000 @L{HT8utK3  
  贷:应收票据6 000 000 Kk9 JZ[nT'  
(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: Uk|Xs~@#E  
借:营业外支出  3 000 000 [7|}h/  
  贷:预计负债 3 000 000 c{|soc[#  
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: N+HN~'8r  
借:预计负债   3 000 000  f`/JY!u j{  
  贷:银行存款  2 500 000 ,dzbI{@6  
    营业外收入   500 000 ;#` Z(A}  
要求: cg1<  
(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。 i1FFf[[L  
(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: f [%\LHq  
(a)20×8年存货周转率 *bmk(%g  
(b)20×8年销售毛利率 kl3#&>e  
(c)20×8年总资产净利率 S U2`H7C*  
(d)20×8年12月31日的流动比率 @_1$ <8  
(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) J>!p^|S{  
【答案】 UupQ* ,dJ  
(1)应选择营业收入作为计算重要性水平的基础。 gOgG23 x  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 >hB]T%'  
N5%~~JRO  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ""CJlqU  
销售毛利率=(64000-54000)/64000×100%=15.63% akJ{-   
总资产净利率=30/[(100000+90000)/2]=0.03% j(/"}d3osm  
流动比率=60000/20000=3 YDs/BF Z  
(3) .Zf# L'Rf  
a.应建议做如下审计调整分录: U NQup;#h  
借:应收票据 6 000 000 +vDT^|2SF  
  贷:短期借款 5 820 000 gqZ7Pro.  
    财务费用  180 000 &[R&@l Y  
b.应建议做如下审计调整分录: [RC|W%<Z>  
借:预计负债 3 000 000 (:Bo'q S  
  贷:营业外支出 500 000 CEqfsKrsxE  
    其他应付款 2 500 000 ou,W|<%  
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