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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)。 9K!='u`  
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: nCU4a1rZ  
                         (Expressed in RMB thousands) !=:c8V  
FINANCLAL STATEMENTS ITEMS [eRMlSXA  
20×8 Z]<_a)>  
20×7 )w-?|2-w5  
a 2TC,   
Sales {QID@  
64000 Hik[pV K@  
48000 c3##:"wr  
3QpT O,  
Cost of sales Fm "$W^H  
54000 e=2D^ G#qE  
42000 D 3PF(Wx  
3nO|A: t  
Net profit k&b>-QP6  
30 }kpkHq"`f  
-20 YbKW;L&Ff  
Cp%|Q.?  
3>+;G4  
December 31, 20×8 !_@%/I6  
December 31, 20×7 `c(@WK4  
(P?9Jct  
Inventory !T*izMX}  
16000 AN@Vos Cu  
12000 \IKr+wlN8  
L6^h3*JyD  
Current assets iwbjjQPr  
60000 }MNm>3  
50000 :R)IaJ6)  
Qxwe,:  
Total assets &+v&Dd&  
100000 uT1x\Rt|e  
90000 G;e}z&6<k  
SpgVsz  
Current liabilities 6{M.S}.^  
20000 zF PSk ]  
18000 ]9' \<uR  
(I$hw"%&  
Total liabilities gP3[=a"\  
30000 3r\QLIr L8  
25000 v,jU9D \  
D)Zv  
=F9-,"EAI  
During the audit, John has the following findings: wQ5__"D  
(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: $)U RY~;i  
Dr. Cash in Bank  RMB 5820000 CVm*Q[5s"  
Dr. Financial Expenses RMB 180000 $Ix^Rm9c  
Cr. Notes Receivable RMB 6000000  Dg@6o  
(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: /W9=7&R0  
Dr. Non-operating Expenses RMB 3000000 f =Nm2(e  
Cr. Provisions RMB 3000000 W;=ZQ5Lw  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 9;PtY dJ8  
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: WI%,m~  
Dr. Provisions RMB 3000000 B4kIcHA  
Cr. Cash in Bank RMB 2500000 .MKxHM7  
Cr. Non-operating Income RMB 500000 Rh=h{O  
Required: (f)QEho7  
(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. B-RaAiE@  
(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: M<SZ7^9<  
(a)Inventory Turnover Rate in 20×8; 344- ~i*  
(b)Gross Profit Ratio in 20×8; v[m>;Ubg&  
(c)After Tax Return on Total Assets in 20×8; and DD1S]m  
(d)Current Ratio as at December 31, 20×8 x-[l`k.V  
(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. ,D8 Tca\v  
【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。 uZfo[_g0S  
以下是未经审计财务报表的部分信息: % n^]1R#  
                             (单位:千元) U-@\V1;C  
项目 20×8 20×7 mwt3EV5  
营业收入 64 000 48 000 E:2Or~  
营业成本 54 000 42 000 ){v nmJJ%  
净利润 30 -20 G]{)yZ'}  
$3So`8Bm[$  
20×8年12月31日 20×7年12月31日 8qT/1b  
存货 16 000 12 000 "h "vp&A  
流动资产 60 000 50 000 +U[A.^t  
总资产 100 000 90 000 /wQDcz  
流动负债 20 000 18 000 }q^CR(h (R  
总负债 30 000 25 000 CGQ`i  
在审计过程中,约翰发现以下事项: 37VSE@Z+  
(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: (uSfr]89'  
借:银行存款5 820 000 1'ZBtX~A  
  财务费用 180 000 ZPXxrmq%  
  贷:应收票据6 000 000 \QVL%,.%M  
(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: sPut@4[S  
借:营业外支出  3 000 000 vV%w#ULxE~  
  贷:预计负债 3 000 000 KyjN'F$  
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: 0L'h5i>H)  
借:预计负债   3 000 000  4oJ0,u  
  贷:银行存款  2 500 000 `U(FdT  
    营业外收入   500 000 7v{Dwg  
要求: zFlW\wc  
(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。 yJ?6BLJi  
(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: &U:;jlST9  
(a)20×8年存货周转率 J=  T!  
(b)20×8年销售毛利率 cY5h6+_  
(c)20×8年总资产净利率 y:mXv<g  
(d)20×8年12月31日的流动比率 LBTf}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) PAJt M  
【答案】 XLB7 E  
(1)应选择营业收入作为计算重要性水平的基础。 `rvS(p[s  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Bx)4BPaN  
d4~!d>{n|c  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 Zv-#v  
销售毛利率=(64000-54000)/64000×100%=15.63% }5`Kn}rY  
总资产净利率=30/[(100000+90000)/2]=0.03% s_/ CJ6s  
流动比率=60000/20000=3 [ &51m^  
(3) i! (u4wTFF  
a.应建议做如下审计调整分录: !IcP O  
借:应收票据 6 000 000 V!u W\i/  
  贷:短期借款 5 820 000 #V@[<S2  
    财务费用  180 000 W2'u]1bs  
b.应建议做如下审计调整分录: `Ps&N^[  
借:预计负债 3 000 000 13kl\ <6  
  贷:营业外支出 500 000 )m|)cLT&  
    其他应付款 2 500 000 ^8OK.iC  
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