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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)。 z)-c#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: Nmp nJu|8  
                         (Expressed in RMB thousands) 0 )}$^TV  
FINANCLAL STATEMENTS ITEMS z wk.bf>m  
20×8 =:=/Gz1  
20×7 ,DQjDMjrf  
V'pqxjfd  
Sales tU@zhGb  
64000 hH>``gK  
48000 T%IK /"N|+  
RLVAT M5  
Cost of sales pHC /(6?  
54000 I :l01W;  
42000 -SCM:j%h  
Kz?#C  
Net profit e,0-)?5R  
30 YcDe@Zuwn  
-20 4_^[= p/R  
6RoAl$}'  
MYdO jcN  
December 31, 20×8 $B (kZ  
December 31, 20×7 d`y!cu2}  
[}z,J"Un  
Inventory #7G*GbKY  
16000 k N7B d}  
12000 %*}Y6tl'|  
W 7sn+g \  
Current assets Dw6fmyJ:  
60000 !t#F/C  
50000 5's~>up&  
sG7u}r  
Total assets <vV_%uo M  
100000 8LzBh_J?  
90000 ";SiL{Z  
E_T 2z4lw  
Current liabilities u]*0;-tz  
20000 ac{? +]8}  
18000 =qy@Wvj$  
q5DEw&UZJ  
Total liabilities tc+WWDP#"  
30000 |{>ER,<-  
25000 yx38g ca  
8' DW#%  
<y.]ImO  
During the audit, John has the following findings: #W>QY Tp  
(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: /]^#b  
Dr. Cash in Bank  RMB 5820000 @(g_<@Jz  
Dr. Financial Expenses RMB 180000 u\yVR$pQ  
Cr. Notes Receivable RMB 6000000 ]6r;}1c  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: w>; L{  
Dr. Non-operating Expenses RMB 3000000 =q7Z qP  
Cr. Provisions RMB 3000000 o\b-_E5"?  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 4 <dcB @v  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: "Jq8?FoT  
Dr. Provisions RMB 3000000 O^Q7b7}y  
Cr. Cash in Bank RMB 2500000 hj%ye~|~  
Cr. Non-operating Income RMB 500000 Pz*_)N}j >  
Required: s$ENFp7P  
(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. !>,m&O-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: 'xY@x-o  
(a)Inventory Turnover Rate in 20×8; u$#Wv2|mk  
(b)Gross Profit Ratio in 20×8; @mP]* $00  
(c)After Tax Return on Total Assets in 20×8; and t]jFo  
(d)Current Ratio as at December 31, 20×8 ~}EMk3  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. x+8_4>,>Y7  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 yZr M.%V  
以下是未经审计财务报表的部分信息: Mips.Bx  
                             (单位:千元) )L{ghy  
项目 20×8 20×7 \>LnLH(  
营业收入 64 000 48 000 ~c^>54  
营业成本 54 000 42 000 XR2~Q)@  
净利润 30 -20 !G^L/?z3  
!U9|x\BqJ2  
20×8年12月31日 20×7年12月31日 ,mhQ"\+C  
存货 16 000 12 000 (wIzat  
流动资产 60 000 50 000  McH>"`  
总资产 100 000 90 000 Unj.f>U  
流动负债 20 000 18 000 *4+3ObA  
总负债 30 000 25 000 ('wY9kvL&  
在审计过程中,约翰发现以下事项: <h%O?mkC  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: %~L>1ShtU  
借:银行存款5 820 000 eAv4FA4g  
  财务费用 180 000 0"2=n.##  
  贷:应收票据6 000 000 @SZM82qU2z  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: FuI73  
借:营业外支出  3 000 000 \PDd$syDA  
  贷:预计负债 3 000 000 S5~VD?O,  
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: f` =CpO*  
借:预计负债   3 000 000  JD@J[YY5R  
  贷:银行存款  2 500 000 p yLRgD0 g  
    营业外收入   500 000 qmO6,T-|  
要求: '!l 1=cZD  
(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。 <N\v)Ug`  
(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: t`*!w|}(1  
(a)20×8年存货周转率 bM8If"  
(b)20×8年销售毛利率 M@ed>.  
(c)20×8年总资产净利率 -~?J+o+Pr"  
(d)20×8年12月31日的流动比率 ?\C"YG69T  
(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) 'smWLz}  
【答案】 }*.0N;;C  
(1)应选择营业收入作为计算重要性水平的基础。 JkW9D)6  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 wP[t0/dl  
fRg`UI4w}  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 qM#R0ZUIe\  
销售毛利率=(64000-54000)/64000×100%=15.63% G}&Sle]  
总资产净利率=30/[(100000+90000)/2]=0.03% i4^o59}8  
流动比率=60000/20000=3 2M#  r]  
(3) )Ke*JJaq  
a.应建议做如下审计调整分录: Neg,qOt  
借:应收票据 6 000 000 :_!8 WB  
  贷:短期借款 5 820 000 ^Z~;4il_F  
    财务费用  180 000 O_Oj|'bBC  
b.应建议做如下审计调整分录: %f($*l.  
借:预计负债 3 000 000 yAoe51h?  
  贷:营业外支出 500 000 K|dso]b/  
    其他应付款 2 500 000 h;6lK$!c  
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