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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)。 S ZlC4=6c  
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: +3;Ody"59  
                         (Expressed in RMB thousands) ;1 |x  
FINANCLAL STATEMENTS ITEMS Sh&iQ_vq  
20×8 ZqQ*}l5  
20×7 yHNuU)Ft  
BX[~% iE  
Sales J!hFN]M<<  
64000 BC! 6O/kr  
48000 =A@>I0(7  
~U$":~H[  
Cost of sales -#.< 12M  
54000 2no$+4+z  
42000 iA'As%S1  
bO3GVc+S  
Net profit JJ ?I>S N!  
30 >{5 p0  
-20 T#EFXHPr  
R,t$"bOd  
Fi2xr<7"  
December 31, 20×8 $DebXxJw0l  
December 31, 20×7 J;}3t!  
~y /!fnv  
Inventory hJ*Ihwn|  
16000 VUtXxvH  
12000 5\ hd4  
&Z;_TN9[  
Current assets %}3qR~;  
60000 6>`c1 \8f  
50000 wL}l`fRB  
v.&>Ih/L  
Total assets $f$|6jM  
100000 sOBu7!G%  
90000 pOT7;-#n  
CnISe^h  
Current liabilities G[,Q95`w?<  
20000 z6*<V5<7  
18000 `P}9i@C  
F;q#&  
Total liabilities a5jL7a?6]  
30000 (MLwQiop  
25000 ABh&X+YD  
p{D4"Qn+P9  
IkPN?N  
During the audit, John has the following findings: 7zemr>sIh  
(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: UUc8*yU)  
Dr. Cash in Bank  RMB 5820000 p-GAe,2q  
Dr. Financial Expenses RMB 180000 =u[k1s?  
Cr. Notes Receivable RMB 6000000 yQNV@T<o  
(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: IZ/ m4~  
Dr. Non-operating Expenses RMB 3000000 d5`3wd]]'v  
Cr. Provisions RMB 3000000 E>|: D  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 r SkUSe6  
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: 06q(aI^Ch@  
Dr. Provisions RMB 3000000 cy yVg!+  
Cr. Cash in Bank RMB 2500000 |yEa5rd?W  
Cr. Non-operating Income RMB 500000 RTh`ENCKR  
Required: V w||!d  
(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. -i yyn ^|  
(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: 4%nE*H%  
(a)Inventory Turnover Rate in 20×8; )G^ KDj"  
(b)Gross Profit Ratio in 20×8; y*pUlts<  
(c)After Tax Return on Total Assets in 20×8; and 1i[FY?6`dh  
(d)Current Ratio as at December 31, 20×8 9RN-suE[  
(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. Szbb_i{_ `  
【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。 >Cw<BIF  
以下是未经审计财务报表的部分信息:  ;s`sn$@  
                             (单位:千元) "j;4 k.`h  
项目 20×8 20×7 + gtrt^:]l  
营业收入 64 000 48 000 &e 6CJ  
营业成本 54 000 42 000 v\m ]A1  
净利润 30 -20 a}%#*J)!  
%3NqSiMs  
20×8年12月31日 20×7年12月31日 ]gYz 4OT  
存货 16 000 12 000 kY*rb_2j  
流动资产 60 000 50 000 Ut2y;2)a  
总资产 100 000 90 000 rE}%KsZ  
流动负债 20 000 18 000 .C8PitS  
总负债 30 000 25 000 =c/wplv*  
在审计过程中,约翰发现以下事项: Q09[[  
(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: $STaQ28C  
借:银行存款5 820 000 VeW>[08  
  财务费用 180 000 UK<Nj<-'t  
  贷:应收票据6 000 000 T6 '`l?H`;  
(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: c-B cA  
借:营业外支出  3 000 000 .zi_[  
  贷:预计负债 3 000 000 !o:f$6EA~C  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: 6@rMtQfI  
借:预计负债   3 000 000  8C*c{(4  
  贷:银行存款  2 500 000 z^'gx@YD*v  
    营业外收入   500 000 V5UF3'3;}  
要求: i\,-oO  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 M7pOLP_1jB  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: u6AA4(  
(a)20×8年存货周转率 x[a<mk  
(b)20×8年销售毛利率 G"h'_7  
(c)20×8年总资产净利率 E*]bgD7V  
(d)20×8年12月31日的流动比率 "N`[r iq{  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) #qK:J;Sn3  
【答案】 02 c':a=7  
(1)应选择营业收入作为计算重要性水平的基础。 <g"{Wv: h  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 vSEuk}pk  
U|jS a,}  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 %nf6%@s  
销售毛利率=(64000-54000)/64000×100%=15.63% k$blEa4  
总资产净利率=30/[(100000+90000)/2]=0.03% i<#QW'R(  
流动比率=60000/20000=3 A1O' |7X  
(3) > T^;MS  
a.应建议做如下审计调整分录: 2LF/H$] o5  
借:应收票据 6 000 000 .P8&5i)'P,  
  贷:短期借款 5 820 000 ;ub;l h3  
    财务费用  180 000 Ayxkv)%:@)  
b.应建议做如下审计调整分录: d3\qKL!~  
借:预计负债 3 000 000 IG2r#N|C#  
  贷:营业外支出 500 000 |-:()yxs  
    其他应付款 2 500 000 g6j?,c|y  
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