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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)。 6Tmz!E0  
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: ?S& yF  
                         (Expressed in RMB thousands) ,Gv}N&  
FINANCLAL STATEMENTS ITEMS 7NRa&W2  
20×8 XFoSGqD  
20×7 Ut2T:%m{  
,X3D< wl  
Sales {,5 .svO  
64000 ?<4pYEP  
48000 xKE=$SV(  
;!f~  
Cost of sales c&bhb[  
54000 uT=r*p(v  
42000 rrfJs  
Fq~Zr;A  
Net profit =KQIrS:  
30 ~.x#ic  
-20 Pteti  
N<SW $ o  
$s=` {vv  
December 31, 20×8 nmn/4>  
December 31, 20×7 3M?O(oO  
!EKt$8W  
Inventory }JtcAuQt  
16000 n eu<zSS  
12000 8!35 K  
YSxr(\~j   
Current assets i Ehc<  
60000 L *\[;.mk  
50000 H2|'JA#v  
%|+aI?  
Total assets ^`#7(S)a/  
100000 &iu]M=Y b  
90000 e=h-}XRC  
X,+a 6F  
Current liabilities <;#gcF[7>  
20000 MzB.Vvsy%9  
18000 #@-dT,t  
8Ckd.HKpQ  
Total liabilities <v9IK$J  
30000 %`pi*/(  
25000 >!Y#2]@}o  
"Ia.$,k9  
A?04,l]y  
During the audit, John has the following findings: bn|HvLQ"1  
(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: M*n94L=Sg&  
Dr. Cash in Bank  RMB 5820000 .n_Z0&i/w  
Dr. Financial Expenses RMB 180000 Efe(tH2q  
Cr. Notes Receivable RMB 6000000 lFf>z}eLy  
(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: ;yqHt!N  
Dr. Non-operating Expenses RMB 3000000 `0%;Gz%}  
Cr. Provisions RMB 3000000 =#4>c8MM  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 TR*vZzoy  
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: }BW&1*M{  
Dr. Provisions RMB 3000000 RLex#j  
Cr. Cash in Bank RMB 2500000 3d;J"e+?  
Cr. Non-operating Income RMB 500000 @Oz3A<M  
Required: bbS,pid1  
(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.   +fM8  
(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:  7Oe$Ou  
(a)Inventory Turnover Rate in 20×8; U.Vn|s(`z  
(b)Gross Profit Ratio in 20×8; D]fgBW-  
(c)After Tax Return on Total Assets in 20×8; and wvisu\V  
(d)Current Ratio as at December 31, 20×8 oH4zW5  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. &b,A-1`w_  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 2A|mXWG}~  
以下是未经审计财务报表的部分信息: fup?Mg-  
                             (单位:千元) s+_8U}R  
项目 20×8 20×7 Qt\:A!'jw  
营业收入 64 000 48 000 cV1E<CM  
营业成本 54 000 42 000 ,_V/W'  
净利润 30 -20 f'"PQr^9  
\;_tXb}F  
20×8年12月31日 20×7年12月31日 s^6,"C  
存货 16 000 12 000 zN5};e}^v  
流动资产 60 000 50 000 L Y4bn)Qf  
总资产 100 000 90 000 4gEw } WiP  
流动负债 20 000 18 000 q},,[t  
总负债 30 000 25 000 %L)QTv/  
在审计过程中,约翰发现以下事项: F@ |(  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: 6b2h\+AP  
借:银行存款5 820 000 1NZpd'$c  
  财务费用 180 000 6NyUGGRq  
  贷:应收票据6 000 000 E0HE@pqr  
(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: " +{2!  
借:营业外支出  3 000 000 )gU:Up24|"  
  贷:预计负债 3 000 000 SJc*Rl>  
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: H_S"4ISS_  
借:预计负债   3 000 000  -;6uN\gq  
  贷:银行存款  2 500 000 K&{ _s   
    营业外收入   500 000 '-~J.8-</  
要求: 6^jrv [d  
(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' /a.bn  
(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: =^Ws/k  
(a)20×8年存货周转率 ]X7_ji(l,  
(b)20×8年销售毛利率 QTF1~A\  
(c)20×8年总资产净利率 c*axw%Us  
(d)20×8年12月31日的流动比率 VR_/Vh ]@  
(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) ;#Qv )kS*  
【答案】 ]C+P J:CC  
(1)应选择营业收入作为计算重要性水平的基础。 t]vv&vk>  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Z/GSR$@lI  
&\5bo=5V  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 @o}J)  
销售毛利率=(64000-54000)/64000×100%=15.63% yXtQfR  
总资产净利率=30/[(100000+90000)/2]=0.03% )BaGY  
流动比率=60000/20000=3 MUtM^uY  
(3) ow`F 7  
a.应建议做如下审计调整分录: WSU/Z[\`H  
借:应收票据 6 000 000 MVQ6I/EA4  
  贷:短期借款 5 820 000 )eSQce7H  
    财务费用  180 000 #@V<{/;49  
b.应建议做如下审计调整分录: DuAix)#FN9  
借:预计负债 3 000 000 Y> E` 7n  
  贷:营业外支出 500 000 dF! B5(  
    其他应付款 2 500 000 J.g6<n   
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