论坛风格切换切换到宽版
  • 2027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)。 c/,B?  
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: WISeP\:^  
                         (Expressed in RMB thousands) C{YTHN n  
FINANCLAL STATEMENTS ITEMS S>R40T=e  
20×8 nu6v@<<F>  
20×7 ^F-AZP /5F  
V""3#Tw   
Sales xfA@GYCfT  
64000 U-#vssJhk  
48000 |q 0iX2W  
Kj+TP qXb  
Cost of sales JgB"N/Oz  
54000 D`PA@t  
42000 D/tFN +|P  
f4^\iZ{`G  
Net profit n&FRjq9y  
30 =@.5J'!  
-20 8VMD304  
0~ cbB  
$lF\FC  
December 31, 20×8 !8o;~PPVl  
December 31, 20×7 m!:sDQn{3  
78E<_UgcB  
Inventory m[A$Sp_"-h  
16000 {Yv5Z.L&(  
12000 I_ na^s h*  
:BUr8%l  
Current assets ~.Cu,>fV  
60000 NJ(H$tB@  
50000 5I0j>{U&  
7/ FF}d  
Total assets N)X51;+  
100000 hFDo{yI  
90000 'e7;^s  
^ ]SU (kY  
Current liabilities Oyy E0  
20000 (&qjY I  
18000 D=~3N  
G\ /L.T  
Total liabilities g #[,4o;  
30000 j8ag}%  
25000 2%@<A  
A@n//AZM  
<nF1f(ky  
During the audit, John has the following findings: qZX\riR  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: nY _+V{F  
Dr. Cash in Bank  RMB 5820000 rq^VOK|L  
Dr. Financial Expenses RMB 180000 JPkI+0  
Cr. Notes Receivable RMB 6000000 LS4E.Xdn  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: u]Dds;~"b  
Dr. Non-operating Expenses RMB 3000000 3mXRLx=0>  
Cr. Provisions RMB 3000000 tnC,1HV0[  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 # |,c3$  
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: G4)X~.Fy  
Dr. Provisions RMB 3000000 ]PZ\N~T  
Cr. Cash in Bank RMB 2500000 x$24Nc1a'  
Cr. Non-operating Income RMB 500000 IHj9n>c)[  
Required: jR{Rd}QtQ  
(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. E7|P\^}m(f  
(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: g v9z`[erS  
(a)Inventory Turnover Rate in 20×8; Y!AQ7F  
(b)Gross Profit Ratio in 20×8; (?~* .g!  
(c)After Tax Return on Total Assets in 20×8; and 2-gI@8N PI  
(d)Current Ratio as at December 31, 20×8 IoWK 8x  
(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. #l_hiD`;r  
【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。 /w:~!3Aj0+  
以下是未经审计财务报表的部分信息: i UW.$1l  
                             (单位:千元) Nrk/_0^  
项目 20×8 20×7 <84d Vg  
营业收入 64 000 48 000 s%t =*+L\  
营业成本 54 000 42 000 {&.?u1C.\  
净利润 30 -20 S$i3/t  
4AuJ1Z  
20×8年12月31日 20×7年12月31日 %ysf FE  
存货 16 000 12 000 LArfX,x3i  
流动资产 60 000 50 000 6#1:2ZHKG  
总资产 100 000 90 000 H?j!f$sw  
流动负债 20 000 18 000 kB ;!EuL  
总负债 30 000 25 000 |%5nV=&\  
在审计过程中,约翰发现以下事项: /SQ1i}%  
(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: Be2yS]U  
借:银行存款5 820 000 !!UQ,yU  
  财务费用 180 000 N1u2=puJY  
  贷:应收票据6 000 000 - x]gp5  
(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: + xRSd *  
借:营业外支出  3 000 000 qn~:B7f  
  贷:预计负债 3 000 000 f 7j9'k  
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: '1Q [&  
借:预计负债   3 000 000  KVCj06}j  
  贷:银行存款  2 500 000 N!^5<2z@eT  
    营业外收入   500 000 |iB svI:  
要求: ,SSq4  
(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。 K!_''Fg  
(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: }A'Ro/n  
(a)20×8年存货周转率 D``>1IA]  
(b)20×8年销售毛利率 uM('R;<^  
(c)20×8年总资产净利率 m6M:l"u  
(d)20×8年12月31日的流动比率 ,{u'7p  
(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) PU^@BZ_m  
【答案】 @2)ImgK[  
(1)应选择营业收入作为计算重要性水平的基础。 xzTF| Z\  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 dX5|A_Ex  
M[,G#GO  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 hDHIi\%  
销售毛利率=(64000-54000)/64000×100%=15.63% +~1~f'4J  
总资产净利率=30/[(100000+90000)/2]=0.03% s+XDtO  
流动比率=60000/20000=3  }uk]1M2=  
(3) `d. 4 L.],  
a.应建议做如下审计调整分录: sn.&|)?Fi  
借:应收票据 6 000 000 K44j-Ypb  
  贷:短期借款 5 820 000 Q!"W)tD  
    财务费用  180 000 r&c31k]E  
b.应建议做如下审计调整分录: "4e{Cq  
借:预计负债 3 000 000 2@#`x"0  
  贷:营业外支出 500 000 088"7 s  
    其他应付款 2 500 000 9V( esveq  
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