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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)。 -9.S?N'T>;  
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: &r/a\t,8n  
                         (Expressed in RMB thousands) B9>3xxp(by  
FINANCLAL STATEMENTS ITEMS ]y2(ZTNTs  
20×8 ]Tx8ImD#)A  
20×7 |A 8xy#  
ZiSy&r:(  
Sales w2@ `0   
64000 fS w00F{T  
48000 Yvs9)g  
9"I/jd0B  
Cost of sales (C!u3ke2D  
54000 iNT1lk  
42000 q/ XZb@rt  
6} K|eUak/  
Net profit }ytc oIuLf  
30 4 u"V52  
-20 A+iQH1C0h  
V`l.F"<L  
M9 fAv  
December 31, 20×8 qCc'w8A  
December 31, 20×7 05TZ  
;B:'8$j$  
Inventory S=0zP36kH:  
16000 I8Y[d$z  
12000 pV=X  
cW/RH.N  
Current assets eg3zp gZ  
60000 c}U&!R2p{  
50000 P2_JS]>  
#W @6@Mv  
Total assets JY"<b6C^  
100000 0mF3Vs`-Q  
90000 %i]q} M  
|p4F^!9  
Current liabilities KA0Ui,q3  
20000 eRWTuIV6  
18000 &DYHkG  
?}D@{%O3T  
Total liabilities w-Y-;*S  
30000 )|~pocXt<  
25000 t,]r%  
c*'D  
]S[M]-I  
During the audit, John has the following findings:  O3bo3Cm$  
(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: Ko] A}v\]  
Dr. Cash in Bank  RMB 5820000 @SF*Kvb&  
Dr. Financial Expenses RMB 180000 il(dVW  
Cr. Notes Receivable RMB 6000000 9fp1*d  
(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: Du k v[/60  
Dr. Non-operating Expenses RMB 3000000 vrXUS9i.  
Cr. Provisions RMB 3000000 02g}}{be8  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 _Y4%Fv>@  
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: 5`53lK.C  
Dr. Provisions RMB 3000000 lEL&tZ}  
Cr. Cash in Bank RMB 2500000 f }PT3  
Cr. Non-operating Income RMB 500000 ]x8 ^s  
Required: tY-{uHW&h  
(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. ^31X-}t v  
(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: '#mv-/<t*  
(a)Inventory Turnover Rate in 20×8; Q|q.~x<RQ  
(b)Gross Profit Ratio in 20×8; y#!8S{  
(c)After Tax Return on Total Assets in 20×8; and p^_2]%,QeM  
(d)Current Ratio as at December 31, 20×8 p}$VBl$'  
(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. `h*)PitRa  
【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。 )R.y>Ucb0  
以下是未经审计财务报表的部分信息: '!>LF1W=  
                             (单位:千元) U6;,<-bL  
项目 20×8 20×7 H,bYzWsrPo  
营业收入 64 000 48 000 owHhlS{  
营业成本 54 000 42 000 I]t ",s/j  
净利润 30 -20 &,/_"N"?D  
0\*[7!`s  
20×8年12月31日 20×7年12月31日 ` 1aEV#;  
存货 16 000 12 000 bBA #o\[  
流动资产 60 000 50 000 4n_f7'GZg  
总资产 100 000 90 000 b2]1Dfw  
流动负债 20 000 18 000 ?UCK  
总负债 30 000 25 000 N]f"+  
在审计过程中,约翰发现以下事项: ;K]6/Wt  
(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: !?!~8J~  
借:银行存款5 820 000 b3]QH h/  
  财务费用 180 000 ]w ^9qS  
  贷:应收票据6 000 000 ',`GdfAsH  
(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: VX#4Gh,~N  
借:营业外支出  3 000 000 r/E'#5 Q  
  贷:预计负债 3 000 000 hZ6CiEJB  
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: _ T ;+*  
借:预计负债   3 000 000  yU'Fyul  
  贷:银行存款  2 500 000 gbF^m`A>%+  
    营业外收入   500 000 4mNg(w=NF  
要求: Qxb5Y)/jn  
(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{v?2v{  
(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: :Z rE/3_S  
(a)20×8年存货周转率 l Q/u#c$n  
(b)20×8年销售毛利率 "\0&1C(G  
(c)20×8年总资产净利率 Y)="of  
(d)20×8年12月31日的流动比率 }s i{  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) <*I%U]  
【答案】 ipy1tXc  
(1)应选择营业收入作为计算重要性水平的基础。 W6cA@DN$#  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 3!]S8Y*LQP  
)y8 u+5^  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 *2wFLh  
销售毛利率=(64000-54000)/64000×100%=15.63% F/1B>2$`  
总资产净利率=30/[(100000+90000)/2]=0.03% (vL-Z[ M!  
流动比率=60000/20000=3 ME'hN->c  
(3) \jlem<&  
a.应建议做如下审计调整分录: 19V  
借:应收票据 6 000 000 )q xZHV  
  贷:短期借款 5 820 000 yCk9Xc  
    财务费用  180 000 A}K2"lQ#>,  
b.应建议做如下审计调整分录: -44{b<:D  
借:预计负债 3 000 000 GJ1ap^k  
  贷:营业外支出 500 000 ~o"VZp  
    其他应付款 2 500 000 zB,Vi-)vH  
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