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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)。 dwsy(g7  
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: ZLFdnC@  
                         (Expressed in RMB thousands) ybuSqFy`$  
FINANCLAL STATEMENTS ITEMS mc[_> [m  
20×8 1.cUol nr  
20×7 tMs| UC  
i}&mz~  
Sales hdNZ":1s  
64000 [.yx2@W  
48000 p|O-I&Xd  
CI3_lWax%  
Cost of sales +~v3D^L15  
54000 B?zS_Ue  
42000 ?28G6T]/?d  
&@.=)4Y  
Net profit dpOL1rrE  
30 ', xs Ugk  
-20 xhoLQD  
5|B(K @<  
qI/r_  
December 31, 20×8 %RR|QY*  
December 31, 20×7 H9a3 rA>  
nm%4L  
Inventory ]oZ,{Q5~  
16000 'Q;?_,`  
12000 =dw* B  
K=^_N dz  
Current assets RBp(dKxM$w  
60000 1)kl  
50000 :?o f./Df|  
eNk!pI7g  
Total assets x_^OS"h-  
100000 UOL%tT  
90000 d=u%"36y  
Kd|l\k!  
Current liabilities 22(]x}`  
20000 BtBt>r(*  
18000 fw~%^*  
\iTPJcb5  
Total liabilities . R8W<  
30000 @42lpreT  
25000 4lo}-@j  
,IX4Zo"a  
t6>Q e  
During the audit, John has the following findings: 5~rY=0t  
(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: lNp :2P  
Dr. Cash in Bank  RMB 5820000 P`Wf'C^h  
Dr. Financial Expenses RMB 180000 WOTu" Yj  
Cr. Notes Receivable RMB 6000000 |k9j )Hg(  
(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: ve/6-J!5Y.  
Dr. Non-operating Expenses RMB 3000000 -tdON  
Cr. Provisions RMB 3000000 BE@H~<E J  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 {*P7)  
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: sn-+F%[  
Dr. Provisions RMB 3000000 (Y@|h%1W  
Cr. Cash in Bank RMB 2500000 i{RS/,h4  
Cr. Non-operating Income RMB 500000 /P:WQ*  
Required: tf}Q%)`f  
(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. `Q_ R/9~  
(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: |N3 Co B  
(a)Inventory Turnover Rate in 20×8; s*U&[7P  
(b)Gross Profit Ratio in 20×8; Vy"^]5  
(c)After Tax Return on Total Assets in 20×8; and 8Nq Iz  
(d)Current Ratio as at December 31, 20×8 6L% R@r  
(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. UDqKF85H  
【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。 ^RDXX+  
以下是未经审计财务报表的部分信息: YVV $g-D}  
                             (单位:千元)  l e/#J  
项目 20×8 20×7 &ZFAUE ,[  
营业收入 64 000 48 000 g. VIe  
营业成本 54 000 42 000 ialk6i![  
净利润 30 -20 Z8_gI[Zn  
e:D9;`C  
20×8年12月31日 20×7年12月31日 [ESs?v$  
存货 16 000 12 000 r*xw\  
流动资产 60 000 50 000 nU#q@p)Xg  
总资产 100 000 90 000 |>V>6%>vK6  
流动负债 20 000 18 000 4sgwQ$m)  
总负债 30 000 25 000 ">^]^wa08  
在审计过程中,约翰发现以下事项: ![C $H5  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: ^\9G{}VY  
借:银行存款5 820 000 vF\zZ<R/  
  财务费用 180 000 QX3![;0F  
  贷:应收票据6 000 000 VNot4 62L  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: H%gD [!^  
借:营业外支出  3 000 000 HWAqJb [  
  贷:预计负债 3 000 000 @*{BX~f  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: L#N.pd  
借:预计负债   3 000 000  -H;y_^2  
  贷:银行存款  2 500 000 rNO;yL4)ey  
    营业外收入   500 000 cCCplL  
要求:  h\ek2K  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 HcUz2Rm5XP  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: wx 'Tv  
(a)20×8年存货周转率 ; ;H:$lx  
(b)20×8年销售毛利率 [|Pe'?zkf  
(c)20×8年总资产净利率 +Y[+2=lO  
(d)20×8年12月31日的流动比率 />7/S^  
(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) .T X& X  
【答案】 4V3 w$:,  
(1)应选择营业收入作为计算重要性水平的基础。 /pN2Jst  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 nx]b\A  
*\vc_NP]  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 JNl+UH:.  
销售毛利率=(64000-54000)/64000×100%=15.63% $yK!Q)e:  
总资产净利率=30/[(100000+90000)/2]=0.03% PTZ1 oD  
流动比率=60000/20000=3 *[YN|  
(3) z1 px^#  
a.应建议做如下审计调整分录: [63;8l}  
借:应收票据 6 000 000 za/#R_%p  
  贷:短期借款 5 820 000 >Tx;<G  
    财务费用  180 000 =^M t#h."  
b.应建议做如下审计调整分录: 1dO8[5uM7a  
借:预计负债 3 000 000 <}1%">RA  
  贷:营业外支出 500 000 ]}l!L;  
    其他应付款 2 500 000 Z.(x|Q9  
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