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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)。 {114 [  
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: <t]c'  
                         (Expressed in RMB thousands) 3D\.S j%  
FINANCLAL STATEMENTS ITEMS ~2@U85"o  
20×8 T'XAcH  
20×7 UkNC|#l)  
H?40yu2m5  
Sales hl}#bZ8]  
64000 ?O4Dhu  
48000 i[3$Wi$  
%9mB4Fc6b)  
Cost of sales 0x^$q? \A  
54000 Vu`dEv L?  
42000 HT?`PG  
|BH, H  
Net profit ` k\]I |6  
30 pI(FUoP^  
-20 [$[t.m  
+Q-~~v7,  
n4."}DO  
December 31, 20×8 UMhM8m!=o  
December 31, 20×7 6El%T]^  
e@]cI/j  
Inventory GU&XK7L  
16000 8x,;B_Zu  
12000 .v1rrH?  
5tq$SF42X  
Current assets yvDzxu  
60000 SVq7qc9K?  
50000 3%EwA\V(  
S"3g 1yU^_  
Total assets ;SC|VcbyH  
100000 ;o^m"I\y  
90000 Bl`e+&b  
g1zqh,  
Current liabilities RB &s$6A  
20000 ^* DKF  
18000 ui 2RTAb  
UO:>^,(j  
Total liabilities `SW`d<+L  
30000 yAi4v[  
25000 }_?7k0EZ@  
q6_1`E w  
t&r?O dc&m  
During the audit, John has the following findings: z%g<&Cq  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: @XIwp2A{+  
Dr. Cash in Bank  RMB 5820000 9(X *[X#  
Dr. Financial Expenses RMB 180000 cuKgO{.GH  
Cr. Notes Receivable RMB 6000000  &R^mpV5  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: ,JZ@qmQ,  
Dr. Non-operating Expenses RMB 3000000 .!6ufaf$  
Cr. Provisions RMB 3000000 x~{ m%)I  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 IBF>4q m"  
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: czZ-C +}%  
Dr. Provisions RMB 3000000 \pPq ]k  
Cr. Cash in Bank RMB 2500000 O0$ijJa|  
Cr. Non-operating Income RMB 500000 wy -!1wd  
Required: I S=)J( 0  
(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. ,*lK4 ?v  
(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: >XZq=q]E!  
(a)Inventory Turnover Rate in 20×8; Xif`gb6`  
(b)Gross Profit Ratio in 20×8; w^p2XlQ<  
(c)After Tax Return on Total Assets in 20×8; and % ##9.Xm6l  
(d)Current Ratio as at December 31, 20×8 5j}@Of1pd  
(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. ljf9L:L  
【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。 S7SPc   
以下是未经审计财务报表的部分信息: x)Th 2es\  
                             (单位:千元) U)l>#gf8  
项目 20×8 20×7 rU~"A  
营业收入 64 000 48 000 CNN?8/u!@  
营业成本 54 000 42 000 ?PQiVL  
净利润 30 -20 EwOTG Y{0p  
;;`KkNys m  
20×8年12月31日 20×7年12月31日 6R,;c7Izhd  
存货 16 000 12 000 d z\b]H]  
流动资产 60 000 50 000 &a(w0<  
总资产 100 000 90 000 ~,guw7F  
流动负债 20 000 18 000 02+^rqIx5  
总负债 30 000 25 000 mcR!P~"i  
在审计过程中,约翰发现以下事项: @v'<~9vG  
(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: LpiLk| 2i  
借:银行存款5 820 000 0ib 6}L%  
  财务费用 180 000 M1>a,va8Zq  
  贷:应收票据6 000 000 EPg?jKZava  
(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: zld>o3K}  
借:营业外支出  3 000 000 i@;a%$5  
  贷:预计负债 3 000 000 wvYxL c#p0  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: tw(2 V$J  
借:预计负债   3 000 000  7xcYM  
  贷:银行存款  2 500 000 x$p\ocA  
    营业外收入   500 000 l00D|W_ 9  
要求: L7b{H2 2  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 H9Z3.F(2  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: PDsLJ|:yL  
(a)20×8年存货周转率 NR [VGZj  
(b)20×8年销售毛利率 ;K_B,@:'  
(c)20×8年总资产净利率 bpILiC  
(d)20×8年12月31日的流动比率 7/yd@#$X  
(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) ;|%r!!#-t  
【答案】 Qp54(`  
(1)应选择营业收入作为计算重要性水平的基础。 {!S/8o"]  
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*PHo_&G  
.`p_vS9  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 yUG5'<lX  
销售毛利率=(64000-54000)/64000×100%=15.63% kr/h^e  
总资产净利率=30/[(100000+90000)/2]=0.03% e{O5y8,  
流动比率=60000/20000=3 93dotuF  
(3) |)_R bqZ  
a.应建议做如下审计调整分录: S ] &->5"  
借:应收票据 6 000 000 u0e#iX  
  贷:短期借款 5 820 000 I6fpXPP).  
    财务费用  180 000  {MtB!x  
b.应建议做如下审计调整分录:  aVb]H0  
借:预计负债 3 000 000 E6gEP0b  
  贷:营业外支出 500 000 V Y3{1Dlf  
    其他应付款 2 500 000 ]3,0 8JW=  
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