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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)。 +k<w!B*  
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: LjFqZrH  
                         (Expressed in RMB thousands) #EGA#SKoq  
FINANCLAL STATEMENTS ITEMS T\s)le  
20×8 RC#C\S6  
20×7 :wqC8&V  
}ArpPU :]  
Sales 2aA`f7  
64000 |C%Pjl^YkV  
48000 ?' ]h%'Q  
1k%k`[VC  
Cost of sales 0 H_!Kg  
54000 CI:^\-z  
42000 r\6"5cQ=  
o_M.EZO  
Net profit Lw7=+h )  
30 i`(^[h ?;  
-20 gd/H``x|Y  
fQK"h  
T=a=B(  
December 31, 20×8 C`jM0Q  
December 31, 20×7 ~rr 4ok  
5qUTMT['T  
Inventory {Hmo1|_S|  
16000 OYC_;CP  
12000 sd#|3  
J/!cGr( B~  
Current assets ^I6^g  
60000 pg+[y<B  
50000 W,@ If}  
_lK Zmhi  
Total assets 60=m  
100000 ~9\WFF/  
90000 iJxQB\x  
,bE$| x'  
Current liabilities 2g9 G{~,@g  
20000 q}BzyC=:n  
18000 ]{~NO{0@Y  
hd V1nS$  
Total liabilities V}o n|A  
30000 XNM  a0  
25000 !  Z`0(d  
\o-&f:  
-F"Q EL#   
During the audit, John has the following findings: v4miU;|\  
(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: Z|9u]xL  
Dr. Cash in Bank  RMB 5820000 f~OU*P>V@  
Dr. Financial Expenses RMB 180000 R2L;bGI*J  
Cr. Notes Receivable RMB 6000000 Cp`j/rF  
(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: ZlYPoOq  
Dr. Non-operating Expenses RMB 3000000 Rd7_~.Bo  
Cr. Provisions RMB 3000000 K ]OK:hY4  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 S _T^G` [  
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: wfvU0]wk}  
Dr. Provisions RMB 3000000 0n~Zz  
Cr. Cash in Bank RMB 2500000 I|-p3g8\  
Cr. Non-operating Income RMB 500000 (C] SH\  
Required: $P7iRM]  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. UX<Qcjm$e  
(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: p47S^gW  
(a)Inventory Turnover Rate in 20×8; %B 5r"=oO  
(b)Gross Profit Ratio in 20×8; {HC@u{K -  
(c)After Tax Return on Total Assets in 20×8; and 5m=I*.qE  
(d)Current Ratio as at December 31, 20×8 Uq_j\A;c  
(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. 6<,dRn  
【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。  rdnno  
以下是未经审计财务报表的部分信息: Kz<@x`0   
                             (单位:千元) X1[CX&Am  
项目 20×8 20×7 iz(u=/*\  
营业收入 64 000 48 000 /<CS VJ_r  
营业成本 54 000 42 000 3lLMu B+  
净利润 30 -20 &AuF]VT  
}),w1/#5u8  
20×8年12月31日 20×7年12月31日 bk<\ujH  
存货 16 000 12 000 >StO.Q99  
流动资产 60 000 50 000 to8X=80-3  
总资产 100 000 90 000 nhSb~QqEh  
流动负债 20 000 18 000 2>-S-;i  
总负债 30 000 25 000 MC 0TaP  
在审计过程中,约翰发现以下事项: $wYtyN[  
(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: ]Q "p\@\!  
借:银行存款5 820 000 xR"M*%{@0  
  财务费用 180 000 [>#*B9  
  贷:应收票据6 000 000 MRr</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: q1y/x@  
借:营业外支出  3 000 000 { 74mf'IW  
  贷:预计负债 3 000 000 t:JI!DR  
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: ]J9cVp  
借:预计负债   3 000 000  zJM S=r  
  贷:银行存款  2 500 000 lT\a2.E  
    营业外收入   500 000 %xlqF<  
要求: .t&R>9cZ^  
(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。 q(5j(G ;  
(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: "M |P+A  
(a)20×8年存货周转率 ~ `>e5OgOJ  
(b)20×8年销售毛利率 +6smsL~<#v  
(c)20×8年总资产净利率 '^%~JyU  
(d)20×8年12月31日的流动比率 G>YAJ o  
(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) o ]Jv;Iy@?  
【答案】 |8%m.fY`  
(1)应选择营业收入作为计算重要性水平的基础。 EA.D}XC  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 !@u>A_  
xX0-]Y h:  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 =S [yE]v^  
销售毛利率=(64000-54000)/64000×100%=15.63% sfr(/mp(  
总资产净利率=30/[(100000+90000)/2]=0.03% + SZYg[  
流动比率=60000/20000=3 x# ~ x;)  
(3) VHOfaCE  
a.应建议做如下审计调整分录: DlMe5=n -u  
借:应收票据 6 000 000 ,1q_pep~?%  
  贷:短期借款 5 820 000 ~,D@8tv  
    财务费用  180 000 ,= (Z00#(  
b.应建议做如下审计调整分录: %2'A pp  
借:预计负债 3 000 000 9/SXs0  
  贷:营业外支出 500 000 n[Zz]IO,g  
    其他应付款 2 500 000 ^^i6|l1  
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