论坛风格切换切换到宽版
  • 2052阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 DNC2]kS<  
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: %fo+Y+t  
                         (Expressed in RMB thousands) 4tof[n3us  
FINANCLAL STATEMENTS ITEMS [C9->`(`  
20×8 h /@G[5E  
20×7 tJ i#bg%  
V8 }yK$4b  
Sales ,Qd UfM  
64000 O2-9Oo@#,  
48000 }RDGk+x7|  
;1A4p`)  
Cost of sales r|:i: ii  
54000 5_x8 !v  
42000 VW}xY  
|Xlpgdiu  
Net profit aI{Ehbf=  
30 y}FTLX $  
-20 v&;q4b4  
:na9PW`TC  
K}L-$B*i  
December 31, 20×8 4%0eX]  
December 31, 20×7 -O:+?gG  
cLEBcTx  
Inventory L Me{5H  
16000 d dkh*[  
12000 b*\K I  
FO&U{(Q  
Current assets gu7mGHn-  
60000 !X[b 4p  
50000 $h"tg9L^)  
aqSHo2]DX9  
Total assets s{4|eYR  
100000 I6,'o)l{_  
90000 BxS\ "W  
*BF5B\[r?  
Current liabilities AK]{^Hvz  
20000 J=JYf_=4bc  
18000 KuL2X@)}  
wt0^R<28  
Total liabilities y0k*iS e  
30000 wC+_S*M-K  
25000 4C\>JGZvq  
f 0A0uU8y  
WwG78b-OA  
During the audit, John has the following findings: 71_{FL8  
(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: rlEEf/m:  
Dr. Cash in Bank  RMB 5820000 d!mtS Oh  
Dr. Financial Expenses RMB 180000 B&ItA76  
Cr. Notes Receivable RMB 6000000 B"rnSui  
(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: ) j v]Oz  
Dr. Non-operating Expenses RMB 3000000 UE3(L ^  
Cr. Provisions RMB 3000000 ?mU 3foa  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 (n_lu= E70  
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: XkLl(uyh  
Dr. Provisions RMB 3000000 BQu_)@  
Cr. Cash in Bank RMB 2500000 jT}3Zn  
Cr. Non-operating Income RMB 500000 T[]2]K[&B  
Required: =NMT H[  
(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. #9M6 q  
(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: 0*^ J;QGE  
(a)Inventory Turnover Rate in 20×8; GVhO}m  
(b)Gross Profit Ratio in 20×8; ACm9H9:Vd  
(c)After Tax Return on Total Assets in 20×8; and (&HAjB  
(d)Current Ratio as at December 31, 20×8 Q\|72NWS  
(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. ufyqfI D  
【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。 $<cio X  
以下是未经审计财务报表的部分信息: ,#:*dl  
                             (单位:千元) 3omFd#EP  
项目 20×8 20×7 J/X{ Y2f  
营业收入 64 000 48 000 ;T0F1  
营业成本 54 000 42 000 HI)MBrj;r  
净利润 30 -20 d$Y3 a^O|  
A(zF[\{]  
20×8年12月31日 20×7年12月31日 zO8`xrN!  
存货 16 000 12 000 G347&F)  
流动资产 60 000 50 000 Z^5j.d{e$  
总资产 100 000 90 000 R1OC7q  
流动负债 20 000 18 000 C%_^0#8-0  
总负债 30 000 25 000 /J!C2  
在审计过程中,约翰发现以下事项: [- C -+jC  
(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: k]?M^jrm  
借:银行存款5 820 000 A`_(L|~  
  财务费用 180 000 E]$Y M5  
  贷:应收票据6 000 000 |<tZ|  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: l`=).k   
借:营业外支出  3 000 000 Au3> =x`  
  贷:预计负债 3 000 000 :?W {vV  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: tgoOzk ^  
借:预计负债   3 000 000  ;Yo9e~  
  贷:银行存款  2 500 000 q,6 y{RyS  
    营业外收入   500 000 W _j`'WN/  
要求: :&: IZkO  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 =Lx*TbsFYt  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: 5dOA^P@`,M  
(a)20×8年存货周转率 O0OBkIj  
(b)20×8年销售毛利率 b[p<kMTir  
(c)20×8年总资产净利率 D>"U0*h  
(d)20×8年12月31日的流动比率 bL*;6TzRK  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) uMOm<kn  
【答案】 Cx$C+  
(1)应选择营业收入作为计算重要性水平的基础。 y\0<f `v6  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 u=^0n2ez  
`s74g0h  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 3?|gBi X  
销售毛利率=(64000-54000)/64000×100%=15.63% k<W n  
总资产净利率=30/[(100000+90000)/2]=0.03% clfi)-^ {K  
流动比率=60000/20000=3 St/<\Y,wr  
(3) k#"Pv"  
a.应建议做如下审计调整分录: a,X=!oJ  
借:应收票据 6 000 000 #:Z"V8n'  
  贷:短期借款 5 820 000 2}`Q9?  
    财务费用  180 000 N_S>%Z+  
b.应建议做如下审计调整分录: +SCUS]  
借:预计负债 3 000 000 K0B J  
  贷:营业外支出 500 000 1o)Vzv  
    其他应付款 2 500 000 <jd S0YT  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个