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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)。 8`AcS|k  
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: |z!q r}i  
                         (Expressed in RMB thousands) &# vk4C_8m  
FINANCLAL STATEMENTS ITEMS 3P+4S|@q(4  
20×8 ]689Q%D  
20×7 j{Yt70Wv  
;I!+ lx3[  
Sales Pg*?[^*  
64000 ]b0zkoD9<  
48000 z`86-Ov  
7~!I2DV_  
Cost of sales K)Df}fVOc  
54000 vWqyZ-p,q  
42000 g( ]b\rj  
p~Yy"Ec;p  
Net profit <O,'5+zG%  
30 kz7vbY  
-20 ;_?zB NW  
Dh\S`nfFq  
G zJ9N`  
December 31, 20×8 g^s+C Z  
December 31, 20×7 9_J!s  
Kf:2% _DB  
Inventory lF; ziF  
16000 } D/+<  
12000 jsk:fh0~M  
#6*V7@9]3|  
Current assets Z-4K?;g'k  
60000 &K9VEMCEX  
50000 >Jm-2W5J  
!7:EE,W~  
Total assets !XgQJ7y_Z  
100000 ) >>u|#@z  
90000 +?URVp  
SBCL1aM  
Current liabilities 07$/]eO%C  
20000 x\Nhix}1D  
18000 !6XvvTs/<  
?Ia4H   
Total liabilities QE7+rBa  
30000 X)FL[RO%q  
25000 kbfuvJ>  
4/*]`  
#t"9TP  
During the audit, John has the following findings: /`7 IK  
(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: &GXtdO>;Zv  
Dr. Cash in Bank  RMB 5820000 2^ zg0!z  
Dr. Financial Expenses RMB 180000 gzl%5`DBw  
Cr. Notes Receivable RMB 6000000 S[-.tvI;Q  
(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: 2LCc  
Dr. Non-operating Expenses RMB 3000000 _Ct}%-,4  
Cr. Provisions RMB 3000000 ^K7q<X,  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 S 3{Dn  
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: S9OxI$6Y  
Dr. Provisions RMB 3000000 <h'8w  
Cr. Cash in Bank RMB 2500000 '4J&Gpx  
Cr. Non-operating Income RMB 500000 `y1BTe&  
Required: TZ^{pvBy  
(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.  K&j' c  
(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: rER~P \-  
(a)Inventory Turnover Rate in 20×8; =^Bq WC2~  
(b)Gross Profit Ratio in 20×8; -6u H.  
(c)After Tax Return on Total Assets in 20×8; and X tJswxw`K  
(d)Current Ratio as at December 31, 20×8 o &CghF  
(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. V[#6yMU@  
【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。  Vil@?Y"  
以下是未经审计财务报表的部分信息: Wl,%&H2S<  
                             (单位:千元) b2a'KczV  
项目 20×8 20×7 aF D="Zh  
营业收入 64 000 48 000 p])D)FsMB  
营业成本 54 000 42 000 IJ hxE  
净利润 30 -20 b0y-H/d/}  
613/K`o  
20×8年12月31日 20×7年12月31日 ILNE 4n  
存货 16 000 12 000 "EJ\]S]$X  
流动资产 60 000 50 000 $`E4m8fX  
总资产 100 000 90 000 l>A\ V)  
流动负债 20 000 18 000 g;$E1U=R-E  
总负债 30 000 25 000 G"}qV%"6"  
在审计过程中,约翰发现以下事项: _Mlhum t  
(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: kJ/+IGV^v  
借:银行存款5 820 000 (:ZPt(1  
  财务费用 180 000 [fd~nD#.  
  贷:应收票据6 000 000 @8|~+y8,  
(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: S*;#'j)4+  
借:营业外支出  3 000 000 fW(;   
  贷:预计负债 3 000 000 <inl{CX/  
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: 2q+la|1Cr  
借:预计负债   3 000 000  ZmNZS0j  
  贷:银行存款  2 500 000 B<A:_'g  
    营业外收入   500 000 7^HpVcSM  
要求: ggMUdlU  
(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。  }K?F7cD  
(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: MY&<)|v\  
(a)20×8年存货周转率 wbBE@RU>!  
(b)20×8年销售毛利率 JFe4/ V  
(c)20×8年总资产净利率 4 uShM0qa  
(d)20×8年12月31日的流动比率 ,K T<4  
(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) : g&>D#{  
【答案】 tzZ|S<e6=\  
(1)应选择营业收入作为计算重要性水平的基础。 7Ez}k}aR<  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 P1$f}K}  
HTw#U2A;+  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 v<j2L"bj  
销售毛利率=(64000-54000)/64000×100%=15.63%  KvGbDG  
总资产净利率=30/[(100000+90000)/2]=0.03% OO$|9`a  
流动比率=60000/20000=3 /({P1ti:C  
(3) 0(\p<qq  
a.应建议做如下审计调整分录: R;%^ j=Q  
借:应收票据 6 000 000 E{<?l 7t  
  贷:短期借款 5 820 000 gEE9/\>%-  
    财务费用  180 000 ZHz^S)o\[s  
b.应建议做如下审计调整分录: }&mj.hGv  
借:预计负债 3 000 000 wI *Y{J  
  贷:营业外支出 500 000 nz>K{(  
    其他应付款 2 500 000 [@g~  
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