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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)。 ]J aV +b'O  
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: (g>>   
                         (Expressed in RMB thousands) f3u^:6U~  
FINANCLAL STATEMENTS ITEMS (" ,(@nS  
20×8 A,4 |UA?-  
20×7 E)h&<{%  
6JYVC>i  
Sales 00d<V:Aoy  
64000 aOr'OeG(=e  
48000 LQs>[3rK  
y>DvD)  
Cost of sales B]xZ 4 Y  
54000 %Gk?f=e  
42000 |z`kFil%  
Cb5Rr +K=  
Net profit ,(  ?q  
30 QlmZ4fT[r  
-20 hCcAAF*I;5  
snW=9b)m  
4)i(`/U  
December 31, 20×8 ",hPy[k  
December 31, 20×7 r- :u*  
uN)o|7  
Inventory 37S  bF,G  
16000 k{ru< cf  
12000 9O.okU  
JQt Bt2  
Current assets ? V0!N;  
60000 FYs-vW{  
50000 0F495'*A  
5/ee&sJR  
Total assets \9 %SR~  
100000 P!apAr  
90000 ("7rjQjRz  
<Xsy{7  
Current liabilities HL^+:`,  
20000 ZB5:FtW4  
18000 %}nNwuJ  
 )Uk!;b  
Total liabilities d*e0/#s  
30000 %rmn+L),;  
25000 4w\@D>@}H  
:&{:$-h!  
%ZajM  
During the audit, John has the following findings: 41S.&-u  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: S{qc1qj  
Dr. Cash in Bank  RMB 5820000 4NY}=e5  
Dr. Financial Expenses RMB 180000 W@vt6v  
Cr. Notes Receivable RMB 6000000 IYo{eX~=  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: vIL'&~C\y  
Dr. Non-operating Expenses RMB 3000000 ' F)93SwU  
Cr. Provisions RMB 3000000 w Bi'KS  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 DaN=NURDV  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: /s'7[bSv  
Dr. Provisions RMB 3000000 _>G.  
Cr. Cash in Bank RMB 2500000 gB;5&;T:  
Cr. Non-operating Income RMB 500000 90 7N;r  
Required: 8$+mST'4N  
(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. #}8l9[Q|M  
(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: )nK-39,G  
(a)Inventory Turnover Rate in 20×8; h2b,(  
(b)Gross Profit Ratio in 20×8; C3XB'CL6  
(c)After Tax Return on Total Assets in 20×8; and w=ib@_:f  
(d)Current Ratio as at December 31, 20×8 ?nLlZpZ2v  
(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. >;$C@  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 k"kGQk4  
以下是未经审计财务报表的部分信息: eNwF< 0}  
                             (单位:千元) G<2OL#Y-  
项目 20×8 20×7 zmw <y2`  
营业收入 64 000 48 000 @Nm;lZK  
营业成本 54 000 42 000 Xiy9Oeq2uh  
净利润 30 -20 JZa^GW:YQh  
:?2@qWaL  
20×8年12月31日 20×7年12月31日 bc?\lD$ $  
存货 16 000 12 000 ko2T9NI:S  
流动资产 60 000 50 000 $j+RUelFY  
总资产 100 000 90 000 X\ -IAv  
流动负债 20 000 18 000 o4%H/|Oq.  
总负债 30 000 25 000 EDl*UG83G  
在审计过程中,约翰发现以下事项: nE 2w ?  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: qy9RYIfZ  
借:银行存款5 820 000 <Z nVWER  
  财务费用 180 000 JJHfg)  
  贷:应收票据6 000 000 IzuYkl}  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: y.xyr"-Q  
借:营业外支出  3 000 000 DFk0"+Ky  
  贷:预计负债 3 000 000 kE8\\}B7  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: r+0<A.''a  
借:预计负债   3 000 000  H n^)Xw  
  贷:银行存款  2 500 000 ($h`Y;4  
    营业外收入   500 000 FyF./  
要求: \6{w#HsP8  
(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。 D?Mj<||  
(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: DR%16y<h  
(a)20×8年存货周转率 )U?5O$M;lE  
(b)20×8年销售毛利率 ccdP}|9e  
(c)20×8年总资产净利率 i7%v2_  
(d)20×8年12月31日的流动比率 M_OvIU(E  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) 3Uy48ue  
【答案】 ]g3RVA%\l  
(1)应选择营业收入作为计算重要性水平的基础。 pL& Zcpx  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 R7nT,7k.  
**D3.-0u&  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 c*k%r2'  
销售毛利率=(64000-54000)/64000×100%=15.63% (}#8$ )  
总资产净利率=30/[(100000+90000)/2]=0.03% NrVE[Z#  
流动比率=60000/20000=3 |= o)|z2  
(3) 7K5D,"D;1  
a.应建议做如下审计调整分录: #80 [q3  
借:应收票据 6 000 000 (2SmB`g   
  贷:短期借款 5 820 000 +sW;p?K7eO  
    财务费用  180 000 -J06H&/k  
b.应建议做如下审计调整分录: |+aUy^  
借:预计负债 3 000 000 ^%qe&Pe2  
  贷:营业外支出 500 000 TEzMFu+ V  
    其他应付款 2 500 000 H,{WrWA  
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