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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)。 &.D3f"  
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: W<C \g~\  
                         (Expressed in RMB thousands) |fnP@k  
FINANCLAL STATEMENTS ITEMS Hv2t_QjKT  
20×8 Lsv[@Rl  
20×7 #s'9Yd d  
2Pn  
Sales k4r;t: O^  
64000 l]D?S]{a  
48000 !i=LQUi.  
Kcv7C{-/  
Cost of sales 9[K".VeT]  
54000 tj/X 7|  
42000 &TYTeJ]  
\ cmt'b  
Net profit !wy Qk  
30 ? RL[#d+y  
-20 6U[`CGL66  
;BzbWvBo  
8sb<$M$c  
December 31, 20×8 8JxJ>I-9p  
December 31, 20×7 F|p&v7T  
]G.ttfC  
Inventory HnU; N S3J  
16000 DZo7T!  
12000 5ZeE& vG2  
NFq&a i  
Current assets fa7Z=:a G  
60000 X+zFRL%  
50000 8q9HQ4dsL  
feM% -  
Total assets ArWMbT>Zqw  
100000 -U/"eVM  
90000 Y+5nn  
V|GH4DT=  
Current liabilities R~OameRR  
20000 A;~lG3j4  
18000 y'\BpP  
F:nhSd  
Total liabilities 1OB,UU"S$  
30000 ~\_aT2j0  
25000 `x%v& >  
,#&\1Vxf  
+vOlA#t%Z  
During the audit, John has the following findings: |iN!V3#S  
(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: >i^8K U  
Dr. Cash in Bank  RMB 5820000 ):"Z7~j=  
Dr. Financial Expenses RMB 180000 '<! b}1w0  
Cr. Notes Receivable RMB 6000000 Cm@e^l!  
(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: O[ tD7 !1  
Dr. Non-operating Expenses RMB 3000000 m(MPVY<X  
Cr. Provisions RMB 3000000 CqW:m*c  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 `x=W)o }  
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: "f^s*I  
Dr. Provisions RMB 3000000 K.3)m]dCl  
Cr. Cash in Bank RMB 2500000 o5=1  
Cr. Non-operating Income RMB 500000 E"d\N-I  
Required: B#RBR<MFC  
(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. }diB  
(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>@D{_}s  
(a)Inventory Turnover Rate in 20×8; g/Q"%GN,  
(b)Gross Profit Ratio in 20×8; :`('lrq  
(c)After Tax Return on Total Assets in 20×8; and GIXxOea1  
(d)Current Ratio as at December 31, 20×8 =eG?O7z&  
(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. 9G njJ  
【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。 I5EKS0MQ!  
以下是未经审计财务报表的部分信息: ~ *:{U   
                             (单位:千元) 7{<:g!  
项目 20×8 20×7 1Rrp#E}  
营业收入 64 000 48 000 -L%J,f[&,  
营业成本 54 000 42 000 oU/CXz?H  
净利润 30 -20 _dQVundH  
dkTewT6'  
20×8年12月31日 20×7年12月31日 Axb,{X[6g  
存货 16 000 12 000 6z;C~_BV  
流动资产 60 000 50 000 I+nKaN+8i  
总资产 100 000 90 000 n~~0iU )  
流动负债 20 000 18 000 )qXl8HI  
总负债 30 000 25 000 hf5yTs  
在审计过程中,约翰发现以下事项: `qP <S  
(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: b4TZnO  
借:银行存款5 820 000 mOiA}BGw  
  财务费用 180 000 kmfz=q?  
  贷:应收票据6 000 000 TNwBnMe  
(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: 7G,{BBB  
借:营业外支出  3 000 000 {NmpTb  
  贷:预计负债 3 000 000 %:61@<  
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#40VHa?S  
借:预计负债   3 000 000  xd[GJ;xvs  
  贷:银行存款  2 500 000 T-" zK r!  
    营业外收入   500 000 &. dC%  
要求: "ecG\}R=  
(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。 UO3QwZ4j;  
(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: S"t6 *fWr  
(a)20×8年存货周转率 D,cGW,2Nv  
(b)20×8年销售毛利率 KDx~^OO  
(c)20×8年总资产净利率 +7yirp~`K  
(d)20×8年12月31日的流动比率 eN*=wOh  
(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) pw j?  
【答案】 &x~&]  
(1)应选择营业收入作为计算重要性水平的基础。 +rT%C&ze  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 _8*}S=  
H{XbKLU  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 7Jm&z/  
销售毛利率=(64000-54000)/64000×100%=15.63% $bf&ct*$h  
总资产净利率=30/[(100000+90000)/2]=0.03% Gk"o/]Sf  
流动比率=60000/20000=3 +y%"[6c|  
(3) NO(^P+s  
a.应建议做如下审计调整分录: m 2tw[6M  
借:应收票据 6 000 000 +w'"N  
  贷:短期借款 5 820 000 *,C[yg1P  
    财务费用  180 000 T{9pNf-  
b.应建议做如下审计调整分录: "EA6RFRD  
借:预计负债 3 000 000 !Q-h#']~L  
  贷:营业外支出 500 000 _e2=BE`W)  
    其他应付款 2 500 000 nIRJ5|G(  
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