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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)。 Y+vG ]?D  
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: /J''`Tf  
                         (Expressed in RMB thousands) xN lxi  
FINANCLAL STATEMENTS ITEMS RCM;k;@8V  
20×8 xQLVFgd  
20×7 g=*'kj7c3  
i\~@2  
Sales >&pB&'A a  
64000 f793yCiG  
48000 L'(ei7Z  
$gZC"~BR  
Cost of sales ]fxYS m  
54000 []^fb,5a  
42000 v@m2c_,  
vmEbk/Vy  
Net profit `sW+R=  
30 UAleGR`,  
-20 %gBulvg  
VcI'+IoR?  
%?<Y&t  
December 31, 20×8 `"@Pr,L   
December 31, 20×7 1eod;^AP9  
R( 2,1f=d  
Inventory `Vph=`0  
16000 )W,tL*9[  
12000 fkKk/M> 1  
'PO+P~|oa&  
Current assets :$k] ;  
60000 s=KK)6T  
50000 -/^a2_d[  
V LXU  
Total assets q>X30g  
100000 W20qn>{z  
90000 O@9<7@h+Nl  
oGIh:n7 q+  
Current liabilities @%"+;D  
20000 qoZUX3{  
18000 e-&0f);i  
n]nb+_-97  
Total liabilities 8PRKSJ[@K  
30000 tBB\^xq:  
25000 PxAUsY  
@#u'z ~a)  
,ma4bqRMc  
During the audit, John has the following findings: %[l#S*)~  
(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: bM@8[&t a  
Dr. Cash in Bank  RMB 5820000 XEX-NE"]  
Dr. Financial Expenses RMB 180000 %f-Uwq&}Y"  
Cr. Notes Receivable RMB 6000000 qI= j >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: V;N'?Gu  
Dr. Non-operating Expenses RMB 3000000 (Zi,~Wqm$  
Cr. Provisions RMB 3000000 "|,;~k1  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 [}*xxy   
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: .\rJ|HpZ1J  
Dr. Provisions RMB 3000000 K?J?]VCw  
Cr. Cash in Bank RMB 2500000 7 'B9z/  
Cr. Non-operating Income RMB 500000 $ca>b X]  
Required: jhx@6[  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. RCC~#bb  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: zZE@:P&lf  
(a)Inventory Turnover Rate in 20×8; }L|cg2y  
(b)Gross Profit Ratio in 20×8; iJaA&z5sr  
(c)After Tax Return on Total Assets in 20×8; and h\<;N*Xi  
(d)Current Ratio as at December 31, 20×8 _N1UL?  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. PrQs_ t Ni  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 fU^6h`t  
以下是未经审计财务报表的部分信息: >Y)FoHa+/  
                             (单位:千元) uP.[,V0@^  
项目 20×8 20×7 E|9'{3$  
营业收入 64 000 48 000 du5|/  
营业成本 54 000 42 000 b%_[\((  
净利润 30 -20 _GtG8ebr  
6 _n~ E e  
20×8年12月31日 20×7年12月31日 #J w\pOn  
存货 16 000 12 000 \L5h&  
流动资产 60 000 50 000 n&fV^ x  
总资产 100 000 90 000 j0(+Kq:J  
流动负债 20 000 18 000 u.!<)VIJx  
总负债 30 000 25 000 _ry7 [/)  
在审计过程中,约翰发现以下事项: Y'9<fSn5&  
(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_^X:0}  
借:银行存款5 820 000 >XU93 )CX  
  财务费用 180 000 ( L ]C  
  贷:应收票据6 000 000 6>e YG <y{  
(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: @FLa i  
借:营业外支出  3 000 000 oc0 z1u  
  贷:预计负债 3 000 000 iosL&*'8  
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: sqjv3=}  
借:预计负债   3 000 000  B,NHy C1i  
  贷:银行存款  2 500 000 ^(.utO  
    营业外收入   500 000 4+2hj*I  
要求: yS";  q  
(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。 ]/TqPOi:  
(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: |$QL>{81  
(a)20×8年存货周转率 ];7/DM#Np  
(b)20×8年销售毛利率 48W-Tf6v|  
(c)20×8年总资产净利率 iTpK:p X  
(d)20×8年12月31日的流动比率 cuUl r  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) &h67LMD!  
【答案】 c&>==pI]k  
(1)应选择营业收入作为计算重要性水平的基础。 k_A 9gj1  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 O ]Stf7]%;  
.#wU+t>  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ZnXq+^ Z4  
销售毛利率=(64000-54000)/64000×100%=15.63% 1v"r8=Wt  
总资产净利率=30/[(100000+90000)/2]=0.03% FZJyqqA$_  
流动比率=60000/20000=3 :978D0 }{p  
(3) wJb"X=i*  
a.应建议做如下审计调整分录: (. J8Q  
借:应收票据 6 000 000 :d`8:gv?  
  贷:短期借款 5 820 000 h"849c;C.  
    财务费用  180 000 *s}j:fJ  
b.应建议做如下审计调整分录: lBcRt)_O7  
借:预计负债 3 000 000 ;=oGg%@aP  
  贷:营业外支出 500 000 ;d{lvKk  
    其他应付款 2 500 000 L |pJ\~  
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