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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)。 &_dt>.  
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: !;Yg/'vD-  
                         (Expressed in RMB thousands) f_jo+z{-ik  
FINANCLAL STATEMENTS ITEMS P;=n9hgHI  
20×8 m? J0i>H  
20×7 dMf:h"7  
=9O^p@Q#W  
Sales _~IR6dKE  
64000 r3&G)g=u  
48000 ZkRx1S"m  
o{* e'4  
Cost of sales 8_BV:o9kL  
54000 TN!j13,  
42000 W=^#v  
:~e>Ob[,"  
Net profit ;f0I 8i,JN  
30 Y!~49<;  
-20 VRWAm>u  
:mh_G  
@r/#-?W  
December 31, 20×8 /32Fy`KV  
December 31, 20×7 `5cKA;j>b  
QUq_:t+Dv  
Inventory "bFTk/  
16000 R&8Iz yM  
12000 rdl;M>0@  
0%9 q8 M;  
Current assets _E&A{HkJ  
60000 p `8 s  
50000 2iY3Lsna  
jSD#X3qp  
Total assets $UMFNjL  
100000 NPhhD& W_  
90000 ~P*6ozSYpY  
] bM)t<  
Current liabilities \rx3aJ l  
20000 Y}t \4 di  
18000 #a/5SZP Z\  
<C1H36p  
Total liabilities 9_# >aOqL  
30000 _X^1IaL  
25000 )M,Of Xa  
A> vBQN  
M>wYD\oeg  
During the audit, John has the following findings: 'DY`jVwa  
(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: $? m9")  
Dr. Cash in Bank  RMB 5820000 s>B5l2Q4  
Dr. Financial Expenses RMB 180000 nHnK)9\N  
Cr. Notes Receivable RMB 6000000 IpINH3odT  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: +6sy-<ZL:  
Dr. Non-operating Expenses RMB 3000000 _(_a*ml  
Cr. Provisions RMB 3000000 p#ol*m5wE  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 (7mAt3n k  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: ' KWyx  
Dr. Provisions RMB 3000000 <":;+ Ng+  
Cr. Cash in Bank RMB 2500000  ,V,`Jf  
Cr. Non-operating Income RMB 500000 4^p5&5F  
Required: opY@RJ]  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. ?x$"+,  
(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: Vi>,kF.f V  
(a)Inventory Turnover Rate in 20×8; AYt%`Y.!  
(b)Gross Profit Ratio in 20×8; v6=RY<l"m  
(c)After Tax Return on Total Assets in 20×8; and R?GDJ3  
(d)Current Ratio as at December 31, 20×8 :}Xll#.,m  
(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. sd,J 3  
【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。 ]mo-rhDsM  
以下是未经审计财务报表的部分信息: Ee)T1~;W  
                             (单位:千元) > A Khf  
项目 20×8 20×7 zcel|oz)  
营业收入 64 000 48 000 3)F |*F3R  
营业成本 54 000 42 000 j|4<i9^}  
净利润 30 -20 ?zeJ#i  
2QD3&Q9  
20×8年12月31日 20×7年12月31日 @KWb+?_H{<  
存货 16 000 12 000 Y#!UPhg<  
流动资产 60 000 50 000 00G%gQXk,  
总资产 100 000 90 000 *EOdEFsR/  
流动负债 20 000 18 000 J4QXz[dG  
总负债 30 000 25 000 gD,1 06%  
在审计过程中,约翰发现以下事项: "oTHq]Ku  
(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: 7F zA*  
借:银行存款5 820 000 n)L*  
  财务费用 180 000 9 8j>1 "8  
  贷:应收票据6 000 000 B:dB,3,`(  
(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: !Z`j2 e}  
借:营业外支出  3 000 000 E.r>7`E  
  贷:预计负债 3 000 000 MC?,UDNd%  
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: &qMPq->  
借:预计负债   3 000 000  {E p0TVj`  
  贷:银行存款  2 500 000 !g?| 9  
    营业外收入   500 000 GS0;bI4ay  
要求: CpA|4'#  
(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。 T e.Y#lCT$  
(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: >/:" D$  
(a)20×8年存货周转率 NiWa7/Hr  
(b)20×8年销售毛利率 %dRo^E1p  
(c)20×8年总资产净利率 ;Yx)tWQI  
(d)20×8年12月31日的流动比率 Qt iDTr  
(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) d7cg&9+  
【答案】 hJ5z/5aE;  
(1)应选择营业收入作为计算重要性水平的基础。 7ou46v|m5  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 91of~ffh  
e75UMWaeC  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 .[DthE F  
销售毛利率=(64000-54000)/64000×100%=15.63% i`)!X:j  
总资产净利率=30/[(100000+90000)/2]=0.03% }.)s%4p8  
流动比率=60000/20000=3 kC$&:\Rh  
(3) w:o-klKXY  
a.应建议做如下审计调整分录: k:A|'NK~  
借:应收票据 6 000 000 +:6Ii9G N  
  贷:短期借款 5 820 000 BO.dz06(Rw  
    财务费用  180 000 {dPgf  
b.应建议做如下审计调整分录: -~)OF  
借:预计负债 3 000 000 IfDx@?OB  
  贷:营业外支出 500 000 JO@ Bf  
    其他应付款 2 500 000 )[&_scSa  
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