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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)。 5E`JD  
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: O MvT;Vgg  
                         (Expressed in RMB thousands) s0 47"Q  
FINANCLAL STATEMENTS ITEMS @*SA$9/l  
20×8 l:)S 3  
20×7 JxHv<p[  
^@K WYAAW5  
Sales {d,?bs)   
64000 T ~h.=5  
48000 (V!0'9c  
G~(& 3  
Cost of sales =D5wqCT(Q  
54000 lQWBCJ8y  
42000 <W2ZoqaV  
9ZhDZ~)p,  
Net profit 2Y$  
30 RbKwO} z$q  
-20 :s]\k%"  
mVt3WZa  
?;_O 9  
December 31, 20×8 xvB8YW"  
December 31, 20×7 j$mz3Yk  
B 2Z0  
Inventory 2 ZK%)vq0  
16000 me:iQ.g  
12000 WU7cF81$  
Td&d,;  
Current assets n7S; Xve#  
60000 @<a|  
50000  #n#HzbT  
{pC\\}  
Total assets 50 *@.!^*  
100000 8 ip^]  
90000 3Soy3Xp  
p_r4^p\  
Current liabilities 8+ hhdy*b  
20000 - zQ<Z E  
18000 9$wAm89  
sjn:O'  
Total liabilities ^o bC4(  
30000  E>"8 /  
25000 J)KnE2dw5  
3e *-\TP-  
%mu>-hac  
During the audit, John has the following findings: >uHb ^  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: 7gr^z)${J  
Dr. Cash in Bank  RMB 5820000 Se Oy7  
Dr. Financial Expenses RMB 180000 =|"= l1  
Cr. Notes Receivable RMB 6000000 nd.hHQ   
(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: Bq;1^gtpe  
Dr. Non-operating Expenses RMB 3000000 OT@yPG  
Cr. Provisions RMB 3000000 DN<M?u]  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 qX?[mdCHZ  
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: lC4PKm no  
Dr. Provisions RMB 3000000 ^7^2D2[  
Cr. Cash in Bank RMB 2500000 TL'0 T,Jo  
Cr. Non-operating Income RMB 500000 &Sa~/!M  
Required: =J xFp, Xr  
(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. 7f r>ZY^  
(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: {Zl4C;c  
(a)Inventory Turnover Rate in 20×8; +99Bi2H}o  
(b)Gross Profit Ratio in 20×8; -;/ Y  
(c)After Tax Return on Total Assets in 20×8; and V:>`*tlh  
(d)Current Ratio as at December 31, 20×8 EZ{\D!_Y  
(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. _A3X6  
【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。 A%n?}  
以下是未经审计财务报表的部分信息: d- kZt@DL=  
                             (单位:千元) U6c@Et,  
项目 20×8 20×7 T%~ SM5  
营业收入 64 000 48 000 5*+I M*c  
营业成本 54 000 42 000 ?Sw /(}|m  
净利润 30 -20 !5~k:1=   
#9,=Owup  
20×8年12月31日 20×7年12月31日 .1{l[[= W  
存货 16 000 12 000 #R< G,"N5  
流动资产 60 000 50 000 &F`L}#oL&  
总资产 100 000 90 000 ^RDU p5,T  
流动负债 20 000 18 000 GW8C aTf~  
总负债 30 000 25 000 '$6PTa  
在审计过程中,约翰发现以下事项: w5(yCyNp~  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: ckWkZ 78\  
借:银行存款5 820 000 Y/D -V  
  财务费用 180 000 7_%2xewV|  
  贷:应收票据6 000 000 [4\aYB9N  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: I&\4C.\>  
借:营业外支出  3 000 000 JhH`uA&  
  贷:预计负债 3 000 000 Z /h|\SyJ  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: y!hi"!  
借:预计负债   3 000 000  AIv<f9*.:  
  贷:银行存款  2 500 000 {$|/|*  
    营业外收入   500 000 y@aKNWy}$  
要求: v#F-<?Vv  
(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。 N%*9&FjrL  
(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: ZRP y~wy>  
(a)20×8年存货周转率 Xb0!( (A  
(b)20×8年销售毛利率 O]bKNA.5  
(c)20×8年总资产净利率 x{?sn  
(d)20×8年12月31日的流动比率 i7s\CY  
(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) T]uKH29.%  
【答案】 ; h9W\Se  
(1)应选择营业收入作为计算重要性水平的基础。 ,2_w=<hq  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 2`E! |X  
q<EEb  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 OEI3eizgH  
销售毛利率=(64000-54000)/64000×100%=15.63% %l;*I?0H  
总资产净利率=30/[(100000+90000)/2]=0.03% "/!'9na{QL  
流动比率=60000/20000=3 O:,=xIXR  
(3) zQ<88E&&Xs  
a.应建议做如下审计调整分录: 3sb 5E]P  
借:应收票据 6 000 000 F1J#Y$q~L  
  贷:短期借款 5 820 000 0O[l?e4,8{  
    财务费用  180 000 <5k&)EoT  
b.应建议做如下审计调整分录: MX?}?"y  
借:预计负债 3 000 000 k% NrL@z  
  贷:营业外支出 500 000 3a9u"8lG  
    其他应付款 2 500 000 AA2ui%  
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