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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)。 i_9 /!D  
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: H<3b+Sg  
                         (Expressed in RMB thousands) L ~' N6  
FINANCLAL STATEMENTS ITEMS -cC(d$y  
20×8 9(\N+  
20×7 Y  .X-8  
0hr)tYW,G  
Sales dEl3?~  
64000  E8 V\J  
48000 [IX!3I[J]  
[UrS%]OSR  
Cost of sales :'Kx?Es   
54000 IOsDVIXL\  
42000 g0 U\AN  
iK23`@&% _  
Net profit =*G'.D /*  
30 c35vjYQx0  
-20 dQoMAsxzM  
CF 0IP  
Hm[!R:HW,S  
December 31, 20×8 h1d 0{  
December 31, 20×7 I ywx1ac  
X"r$,~  
Inventory z:? <aT  
16000 : l[Q  
12000 m.X+sP-e  
, X+(wp  
Current assets Q>Q}/{8!  
60000 "+C\f)  
50000 --hnv/AjI  
X64I~*  
Total assets Uv$ u\D+@[  
100000 g#&##f  
90000 qt;Tfuo  
+ {dIs  
Current liabilities _^A NJ7  
20000 _\6(4a`,  
18000 L*Cf&c`8r  
_ q1|\E%`h  
Total liabilities _ o3}Ly}  
30000 ?Gu>!7  
25000 3Q"+ #Ob  
Q";eyYdOL  
S :|*wB  
During the audit, John has the following findings: PA[Rhoit,  
(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: SuuS!U+i>  
Dr. Cash in Bank  RMB 5820000 {it eC  
Dr. Financial Expenses RMB 180000 =&xoyF  
Cr. Notes Receivable RMB 6000000 a-hGpYJJG  
(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: I8:&Bt f  
Dr. Non-operating Expenses RMB 3000000 6XU5T5+P^  
Cr. Provisions RMB 3000000 CR=MjmH  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 -JQg{A  
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: n[-!Jp[  
Dr. Provisions RMB 3000000 &1Iy9&y  
Cr. Cash in Bank RMB 2500000 {NDe9V5  
Cr. Non-operating Income RMB 500000 fL:Fn"Nv  
Required: 6S&YL  
(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. Ji=iq=S7  
(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: EF~PM  
(a)Inventory Turnover Rate in 20×8; ZJm^znpw6  
(b)Gross Profit Ratio in 20×8; < us{4 %  
(c)After Tax Return on Total Assets in 20×8; and MPc=cLv  
(d)Current Ratio as at December 31, 20×8 S!cXc/H-R  
(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. bS6Yi)p  
【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。 5Yr$dNe  
以下是未经审计财务报表的部分信息: u'."E7o#  
                             (单位:千元) C_)>VP D  
项目 20×8 20×7 ?Ea"%z*c5  
营业收入 64 000 48 000 (iP,YKG1?  
营业成本 54 000 42 000 x~^nlnKVf  
净利润 30 -20 v\FD~   
?8/h3xV;  
20×8年12月31日 20×7年12月31日 _XPc0r:?>  
存货 16 000 12 000 &o.SmkJI  
流动资产 60 000 50 000 v,B\+q/  
总资产 100 000 90 000 I-"{m/PEdg  
流动负债 20 000 18 000 *@^0xz{\z  
总负债 30 000 25 000 kRPg^Fw"Vw  
在审计过程中,约翰发现以下事项: [l:.Q?? )|  
(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: A@r,A?(  
借:银行存款5 820 000 Tkf !Y?  
  财务费用 180 000 2B;QS\e"  
  贷:应收票据6 000 000 ;;5i'h~?]J  
(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: UJ:B:hh''  
借:营业外支出  3 000 000 !C?z$5g  
  贷:预计负债 3 000 000 t1S~~F LE  
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: H2vEFnV  
借:预计负债   3 000 000  <Z;BB)I&C`  
  贷:银行存款  2 500 000 jEIL(0_H  
    营业外收入   500 000 7O#>N}|  
要求: 6np wu5!  
(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。 ;*p} ~#2  
(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: (Bz(KyD[  
(a)20×8年存货周转率 rg\w!L(  
(b)20×8年销售毛利率 *Q?HaG|S  
(c)20×8年总资产净利率 3OlY Ml  
(d)20×8年12月31日的流动比率 &@+; ]t  
(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) X*Z v,Wm  
【答案】 KMZ`Wn=  
(1)应选择营业收入作为计算重要性水平的基础。 ?a@l.ZM*  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 T* m_rDDt  
vCM'n kXY  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 QR4o j  
销售毛利率=(64000-54000)/64000×100%=15.63% kTV D 4Z=  
总资产净利率=30/[(100000+90000)/2]=0.03% 2_Z6 0]  
流动比率=60000/20000=3 z?xd\x  
(3) l<+k[@Vox  
a.应建议做如下审计调整分录: bkTj Q  
借:应收票据 6 000 000 &7LfNN`  
  贷:短期借款 5 820 000 LJD"N#c   
    财务费用  180 000 F mPF7  
b.应建议做如下审计调整分录: R#>E{[9  
借:预计负债 3 000 000 #A!0KN;GC2  
  贷:营业外支出 500 000 ||f 4f3R'  
    其他应付款 2 500 000 "2J;~  
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