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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)。 "<ua 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: {q f gvu  
                         (Expressed in RMB thousands) = &G<^7  
FINANCLAL STATEMENTS ITEMS P1KXvc}JGe  
20×8 I[,tf!  
20×7 BH6)`0&2*N  
2(M^8Bl  
Sales r8>(ayJ,  
64000 b5K6F:D22  
48000 q)vdDdRe_  
VWDXEa9  
Cost of sales gv)F`uRWA  
54000 U$jw8I'.  
42000 4g<F."  
+c;/hM<IX.  
Net profit kHLpa/A  
30 =OY&;d!C  
-20 #yz5CWu  
qYo"-D*  
C+ibLS4i  
December 31, 20×8 OiBDI3,|+  
December 31, 20×7 gwVfiXR4  
n[DQ5l  
Inventory 4Ufx,]  
16000 }*eiG  
12000 l{q$[/J~)  
XfY~q~f8  
Current assets }?[^q  
60000 >d#oJ?goX  
50000 :lf;C T6$  
6G2s^P1Dl@  
Total assets 8/q6vk><  
100000 oVi_X98R  
90000 :eIPPh|\  
'2)c;/-E  
Current liabilities A8Z2o\+  
20000 WOqAVd\  
18000 &G63ReW7 @  
6x18g(KbP  
Total liabilities CbPCj.MH  
30000 +!_?f'kv`  
25000 MV8Lk/zd?A  
! C}t)R]^  
[t)omPy<c  
During the audit, John has the following findings: 2hB';Dv  
(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: tF:'Y ~3 p  
Dr. Cash in Bank  RMB 5820000 Hgu:*iYA  
Dr. Financial Expenses RMB 180000 W?+U%bIZ9  
Cr. Notes Receivable RMB 6000000 e|Ip7`  
(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: `v2] Jk<  
Dr. Non-operating Expenses RMB 3000000 |GmV1hN  
Cr. Provisions RMB 3000000 O<}^`4d  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 e<_yr>9g"  
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: %cIF()  
Dr. Provisions RMB 3000000 oL?[9aww  
Cr. Cash in Bank RMB 2500000 #$\cRLPg  
Cr. Non-operating Income RMB 500000  ?gZJ v  
Required: ,$;g'z!N  
(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. xL.T}f~y2>  
(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: @3D8TPH  
(a)Inventory Turnover Rate in 20×8; FN$ hEc!  
(b)Gross Profit Ratio in 20×8; <9za!.(zu  
(c)After Tax Return on Total Assets in 20×8; and _-N S-E  
(d)Current Ratio as at December 31, 20×8 C):RE<X  
(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. >;E[XG^  
【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。 p)  x.Y  
以下是未经审计财务报表的部分信息: ?(8z O"  
                             (单位:千元) {HgW9N(  
项目 20×8 20×7 ZqI.n4:9  
营业收入 64 000 48 000 D+ki2UVt&  
营业成本 54 000 42 000 qF9rY)ifm  
净利润 30 -20 Ef fp^7 3  
m7:E7 3:  
20×8年12月31日 20×7年12月31日 3J\NkaSR  
存货 16 000 12 000 ,gU%%>-_~w  
流动资产 60 000 50 000 vBUl6EmWu  
总资产 100 000 90 000 v\9: G  
流动负债 20 000 18 000 d2H&@80  
总负债 30 000 25 000 ;bt@wgY  
在审计过程中,约翰发现以下事项: eYL7G-3  
(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: MSEBv Z-  
借:银行存款5 820 000 K;2]c3T  
  财务费用 180 000 f;/t7=>d  
  贷:应收票据6 000 000 0Sz&Og uv  
(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: e O,  
借:营业外支出  3 000 000 gbc^Lb  
  贷:预计负债 3 000 000 r#{r]q_E*  
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[$Sbz`  
借:预计负债   3 000 000  l+'1>T.I  
  贷:银行存款  2 500 000 %iPu51+=  
    营业外收入   500 000 uo1G   
要求: (vIrXF5Dnj  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 'e6 W$?z  
(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: ^qpa[6D6x  
(a)20×8年存货周转率 0XlX7Sk+  
(b)20×8年销售毛利率 [7Nn%eZC  
(c)20×8年总资产净利率 <_*8a(j3  
(d)20×8年12月31日的流动比率 H*QN/ {|RU  
(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) c ;3bX6RD*  
【答案】 p71% -nV  
(1)应选择营业收入作为计算重要性水平的基础。 ?`F" )y  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 TJtW?c7  
m[^;HwJ  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 da@y*TO#i  
销售毛利率=(64000-54000)/64000×100%=15.63%  w'=#7$N  
总资产净利率=30/[(100000+90000)/2]=0.03%  =erA.u  
流动比率=60000/20000=3 *8p\.za1  
(3) AK<ZP?0  
a.应建议做如下审计调整分录: Q:+Y-&||"  
借:应收票据 6 000 000 3&*0n^g  
  贷:短期借款 5 820 000 'Rfvr7G/?  
    财务费用  180 000 <.3@-z>w2,  
b.应建议做如下审计调整分录: RCt)qh+  
借:预计负债 3 000 000 +N[dYm  
  贷:营业外支出 500 000 Fm}O,=  
    其他应付款 2 500 000 K. G#[  
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