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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)。 mXH\z  
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: [Ie;Jd>gG  
                         (Expressed in RMB thousands) Z7X_U` Q  
FINANCLAL STATEMENTS ITEMS [JY1|N  
20×8 w)hH8jx{  
20×7 |Ts|>"F'  
vThK@P!s  
Sales 9f ^c9@=  
64000 Oz[]]`C1  
48000 H7 xyK  
:|\{mo1NB  
Cost of sales VR@V3 ~  
54000 C#r1zr6  
42000 v^=Po6S[{+  
o-))R| ~z  
Net profit ^rmcyy8;g  
30 .<<RI8A  
-20 D[7+xAwS  
ky`xBO =  
NT^m.o~4  
December 31, 20×8 7ktSj}7W]  
December 31, 20×7 =q%Q^  
!5hNG('f  
Inventory 5ir[}I^z  
16000 +ti_?gfx  
12000 VuOZZ7y  
nNCG*Vu  
Current assets O]>FNsh!  
60000 c==5cMUg  
50000 g/o@,_  
DcO$&)Eb  
Total assets ]Cfjs33H  
100000 {xFgPtCM  
90000 5@YrtZI  
6`tc]a"#Zb  
Current liabilities fL #e4  
20000 t J{3Z}K  
18000 [O"9OW'2!B  
Y;X_E7U  
Total liabilities _</>`P[  
30000 aDV~T24  
25000 Z?Cl5o&l b  
K/Q%tr1W0  
,eI2#6w|C  
During the audit, John has the following findings: }=dUASL  
(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: n#2tFuPE  
Dr. Cash in Bank  RMB 5820000 M@k8;_5  
Dr. Financial Expenses RMB 180000 4@iMGYR9!s  
Cr. Notes Receivable RMB 6000000 ju jhK'\  
(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: v0D~zV"<y  
Dr. Non-operating Expenses RMB 3000000  }de {-  
Cr. Provisions RMB 3000000 ")'9:c  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ^V1.Y  
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: gQ < >S  
Dr. Provisions RMB 3000000 "Je*70LG#  
Cr. Cash in Bank RMB 2500000 *{t]fds  
Cr. Non-operating Income RMB 500000 Ihd{ @6m  
Required: eucacXiZ  
(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. [tKH'}/s=  
(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: V<:)bG4;d  
(a)Inventory Turnover Rate in 20×8; 9BZyCz  
(b)Gross Profit Ratio in 20×8; | ODi[~y  
(c)After Tax Return on Total Assets in 20×8; and N;YAG#'9~_  
(d)Current Ratio as at December 31, 20×8 { ]*#WU  
(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. \E(Negt7  
【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。 |61W-9;  
以下是未经审计财务报表的部分信息: X j>?P/=Z  
                             (单位:千元) =t/ "&[r  
项目 20×8 20×7 W> +/N4  
营业收入 64 000 48 000 \aEarIX#*  
营业成本 54 000 42 000 %nRz~3X|+v  
净利润 30 -20 c:J;Q){Xz  
#j+0jFu  
20×8年12月31日 20×7年12月31日 tdCD!rV`{  
存货 16 000 12 000 q =\3jd  
流动资产 60 000 50 000 \>DMN #  
总资产 100 000 90 000 lYF~CNvE  
流动负债 20 000 18 000 ]O^C'GzZ  
总负债 30 000 25 000 T3_3k. ,|  
在审计过程中,约翰发现以下事项: 8\N`2mPt  
(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: fEWXC|"  
借:银行存款5 820 000 u l-A'  
  财务费用 180 000 m0}1P]dc  
  贷:应收票据6 000 000 \y7kb  
(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: qg`8f?  
借:营业外支出  3 000 000 +Fk]hCL  
  贷:预计负债 3 000 000 wN+3OPM  
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: R4#56#d<  
借:预计负债   3 000 000  ]8m_+:`=  
  贷:银行存款  2 500 000 !.EDQ1k  
    营业外收入   500 000 *_ U=KpZF  
要求: Fk-}2_=v i  
(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。 WZ A8D0[  
(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:  CJ~gE"  
(a)20×8年存货周转率 Bvai  
(b)20×8年销售毛利率 * NB:"1x  
(c)20×8年总资产净利率 gG,"wzj  
(d)20×8年12月31日的流动比率 J"$Y`;  
(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) 6^+T_{gl  
【答案】 Edp%z"J;C  
(1)应选择营业收入作为计算重要性水平的基础。 =o+js;3  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 e8Y;~OAj[  
OgOs9=cE{  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 smJ#.I6/L  
销售毛利率=(64000-54000)/64000×100%=15.63% < %t$0'  
总资产净利率=30/[(100000+90000)/2]=0.03% 0dKv%X#\  
流动比率=60000/20000=3 OsGKlWM/  
(3)  |4_[wX r  
a.应建议做如下审计调整分录: -s!cZ3  
借:应收票据 6 000 000  j1sgvh]D  
  贷:短期借款 5 820 000 TwT@_~ IM  
    财务费用  180 000 D-S"?aO-  
b.应建议做如下审计调整分录: j,J/iJs  
借:预计负债 3 000 000 <CIy|&J6  
  贷:营业外支出 500 000 rHMr8,J;  
    其他应付款 2 500 000 ,K-?M5(n9  
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