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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)。 xsWur(>]  
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: pr%nbl  
                         (Expressed in RMB thousands) u2 `b'R 9  
FINANCLAL STATEMENTS ITEMS y:v,j42%  
20×8 6e&>rq6C  
20×7 >2#8B  
cuOvN"nuNj  
Sales % ,+leKs  
64000 R|i/lEq  
48000 apE   
sz9L8f2  
Cost of sales ^eW}XRI  
54000 2<M= L1\  
42000 9"g6C<  
DTW D |M  
Net profit Y@PI {;!  
30 2NB L}x  
-20 q^6+!&"  
T |tOTk  
KK@.~'d  
December 31, 20×8 ~'R(2[L!;  
December 31, 20×7 &=4(l|wcg  
2 t $j  
Inventory a# c6[!   
16000 xe/(  
12000 vTv]U5%:>%  
TX#m&vh  
Current assets j <o3JV  
60000 ~a xjjv  
50000 W_0>y9?  
WJ*n29^N^h  
Total assets 1bGopi/  
100000 4DTzSy:x  
90000 y-CX}B#j  
PfkrOsV/m  
Current liabilities 41fJ%f` G  
20000 86z]<p (  
18000 +f[ED4E>'(  
'= l[;Q^Q  
Total liabilities /T. KbLx~q  
30000 _'#x^D  
25000 a ^%"7Ri  
IgC}&  
g[w,!F  
During the audit, John has the following findings: !+:ov'F  
(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: @^uH`mc  
Dr. Cash in Bank  RMB 5820000 wY"Q o7  
Dr. Financial Expenses RMB 180000 w9|w2UK  
Cr. Notes Receivable RMB 6000000 >2By +/!X  
(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: t='# |');  
Dr. Non-operating Expenses RMB 3000000 8XsguC  
Cr. Provisions RMB 3000000 Gt wT  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 `c'W-O/  
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: F4e:ZExJ  
Dr. Provisions RMB 3000000 eAqz3#_My  
Cr. Cash in Bank RMB 2500000 DS<  }@  
Cr. Non-operating Income RMB 500000 j^`hzh3S  
Required: +S=Rn,  
(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. _!|/ ;Nk  
(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: 'TA UE{{  
(a)Inventory Turnover Rate in 20×8; hS 9;k9w  
(b)Gross Profit Ratio in 20×8; \w'*z&`W9  
(c)After Tax Return on Total Assets in 20×8; and u<n Lag  
(d)Current Ratio as at December 31, 20×8 oHs2L-G  
(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. JH8zF{?  
【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。 mXXt'_"  
以下是未经审计财务报表的部分信息: w}CmfR  
                             (单位:千元) san,|yrMn  
项目 20×8 20×7 Ye.r%i &  
营业收入 64 000 48 000 Iuh/I +[7  
营业成本 54 000 42 000 `l*;t`h  
净利润 30 -20 LzCw+@-umw  
$U/YR&vcw  
20×8年12月31日 20×7年12月31日 |`jjHuQ;  
存货 16 000 12 000 vp.ZK[/`  
流动资产 60 000 50 000 h;jIYxj  
总资产 100 000 90 000 KWWa&[ev)  
流动负债 20 000 18 000 *cO sv  
总负债 30 000 25 000 TXZv2P9  
在审计过程中,约翰发现以下事项: P bQk<"J1  
(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: 1LJU r"6]  
借:银行存款5 820 000 [{X^c.8G)  
  财务费用 180 000 07hF2[i  
  贷:应收票据6 000 000 WMj}kq)SY)  
(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: TFuR@KaBR  
借:营业外支出  3 000 000 OaL\w D^  
  贷:预计负债 3 000 000 &Ni`e<mP  
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: 4WB-Ec  
借:预计负债   3 000 000  6[]]Y,Y  
  贷:银行存款  2 500 000 `ImE% r!  
    营业外收入   500 000 1J' 3g  
要求: $2%f 8&  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 4 npqJ1  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: x=#VX\5k:  
(a)20×8年存货周转率 A7c/N=Cp^  
(b)20×8年销售毛利率 72veLB  
(c)20×8年总资产净利率 |{@FMxn|q  
(d)20×8年12月31日的流动比率 n k2om$nN  
(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) 8fAr  
【答案】 m5Tr-w$QY  
(1)应选择营业收入作为计算重要性水平的基础。 $u/E\l  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 03j]d&P%d  
wK}\_2?  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 b9XW9O `B  
销售毛利率=(64000-54000)/64000×100%=15.63% ko^\ HSXl  
总资产净利率=30/[(100000+90000)/2]=0.03% Q%-di=  
流动比率=60000/20000=3 { m| pl  
(3) >*wtbkU  
a.应建议做如下审计调整分录: Rml2"9"`  
借:应收票据 6 000 000 sZLT<6_B  
  贷:短期借款 5 820 000 =rR~`  
    财务费用  180 000 8 B**8yg.  
b.应建议做如下审计调整分录: )3(;tT,$}^  
借:预计负债 3 000 000 4l&g6YneX  
  贷:营业外支出 500 000 &[hLzlrg  
    其他应付款 2 500 000 %e@HZ"V  
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