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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 3p( G  
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: "DniDA  
                         (Expressed in RMB thousands) MvLmEmKb}\  
FINANCLAL STATEMENTS ITEMS Pl}>  
20×8 cn~M: LW23  
20×7 M' d ,TV[  
XDWR ]  
Sales @6N$!Q?  
64000 K~ 6[zJ4  
48000 cR0O J'w  
?Thh7#7LM  
Cost of sales mjwh40x.o  
54000 yp}a&Dg  
42000 l".LtUf-  
AP8YY8,  
Net profit kDz!v?Z2+B  
30 M+akD  
-20 S l?@c/Ng  
CSC sJE#4  
9mEt**s Ur  
December 31, 20×8 d0Jaa1b~O  
December 31, 20×7 ve [*t`  
+NH#t} .  
Inventory ZT \=:X*e  
16000 |@a.dgz,  
12000 w[bhm$SX]B  
1I{^]]qw  
Current assets Z+qTMm  
60000 U0PQ[Y#\  
50000 (H\)BS7#R  
oY#62&wk4  
Total assets Dp5hr8bT  
100000 :slVja$e  
90000 R*v~jR/   
@.PVUP  
Current liabilities VOj{&O2c  
20000 m3cO { 1I  
18000 #fy#G}c  
P2q'P&  
Total liabilities /n 9yv  
30000 2Op\`Ht &  
25000 o:E_k# Fi  
I(cy<ey+e  
>8pmClVvmR  
During the audit, John has the following findings: :2qUel\PEC  
(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: $!(J4v=X  
Dr. Cash in Bank  RMB 5820000 3kl<~O|Fs  
Dr. Financial Expenses RMB 180000 K,VN?t <h  
Cr. Notes Receivable RMB 6000000 @bc=O1vX~;  
(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: z2Pnni7Ys  
Dr. Non-operating Expenses RMB 3000000 ((2 g  
Cr. Provisions RMB 3000000 !OVTs3}  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 _x.<Zc\x  
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: j"8f,er  
Dr. Provisions RMB 3000000 {Q&@vbw'  
Cr. Cash in Bank RMB 2500000 L=7 U#Q/DE  
Cr. Non-operating Income RMB 500000 y?t2@f]!XK  
Required: (#dwIBBFt  
(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. [ _jd  
(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: ;oKN8vI#7  
(a)Inventory Turnover Rate in 20×8; ?f\;z<e|  
(b)Gross Profit Ratio in 20×8; t3~ZGOn  
(c)After Tax Return on Total Assets in 20×8; and ;Y&<psQeb  
(d)Current Ratio as at December 31, 20×8 Lq&;`)BJ  
(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. U _-9rkUa  
【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。 YPjjSi:#  
以下是未经审计财务报表的部分信息: | JmEI9n2  
                             (单位:千元) w $\p\}~,  
项目 20×8 20×7 bVB_KE  
营业收入 64 000 48 000 5pOb;ry")`  
营业成本 54 000 42 000 .=j]PckJO  
净利润 30 -20 B{#*PAK=  
rQ^X3J*`  
20×8年12月31日 20×7年12月31日 Hcp)Q76X  
存货 16 000 12 000 P4M*vZq)  
流动资产 60 000 50 000 (1 L9K;  
总资产 100 000 90 000 \m>mE/N  
流动负债 20 000 18 000 c k$ > yk  
总负债 30 000 25 000 H%!ED1zpA  
在审计过程中,约翰发现以下事项: N W/RQ(  
(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: O#}'QZd'  
借:银行存款5 820 000 zL1*w@6  
  财务费用 180 000 q'07  
  贷:应收票据6 000 000 Ft7{P.g  
(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: Dlc=[kf9  
借:营业外支出  3 000 000 o3_dHbdI  
  贷:预计负债 3 000 000 z,6X{=  
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 B,2 R  
借:预计负债   3 000 000  Cr!}qZq  
  贷:银行存款  2 500 000 )FNvtLZ  
    营业外收入   500 000 -,M*j|   
要求: H`js1b1n  
(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。 h";0i:  
(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: J 8/]&Ow  
(a)20×8年存货周转率 `^rN"\  
(b)20×8年销售毛利率 5 A/[x $q  
(c)20×8年总资产净利率 )1 PZ#  
(d)20×8年12月31日的流动比率 x*8lz\w  
(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) E>/kNl  
【答案】 b(hnouS  
(1)应选择营业收入作为计算重要性水平的基础。 J>I.|@W4  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 _QD##`<  
`zr%+  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 U_/sY9gz(  
销售毛利率=(64000-54000)/64000×100%=15.63% &"D *  
总资产净利率=30/[(100000+90000)/2]=0.03% ?w{lC,  
流动比率=60000/20000=3 aoLYw 9  
(3) 6`KAl rH  
a.应建议做如下审计调整分录: >L\ >Th{o  
借:应收票据 6 000 000 MwoU>+XB  
  贷:短期借款 5 820 000 C~16Jj:v  
    财务费用  180 000 t0 [H_  
b.应建议做如下审计调整分录: a3&&7n  
借:预计负债 3 000 000 n=HId:XT  
  贷:营业外支出 500 000 N;<.::x  
    其他应付款 2 500 000 $=7'Cm ?  
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