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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)。 Kr!8H/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: 94LFElE3  
                         (Expressed in RMB thousands) EJ"[{AV  
FINANCLAL STATEMENTS ITEMS noV]+1#"V  
20×8 )k{zRq:d  
20×7 I HgYgn  
t L}i%7  
Sales Rcfh*"k  
64000 Ns?y) G>:  
48000 Op A  
](vOH#E  
Cost of sales YD 1u  
54000 PSNfh7g  
42000 ]z;%%'gW6  
d#T~xGqz  
Net profit lZ'-?xo  
30 |/5j0  
-20 C A VqjT7  
!O~EIz  
p eQD]v  
December 31, 20×8 xQT`sK+  
December 31, 20×7 ayTEQS  
"WV]| TS"]  
Inventory a`|&rggN  
16000 c%n[ v3]  
12000 =0cyGo  
"hdc B 0  
Current assets uW },I6g  
60000 e?rp$kq7  
50000 :)_Ap{9J  
~m2tWi@  
Total assets |f# ~#Y2v  
100000 T.]+T[}!  
90000 iqW T<WY  
ZaBGkDX5  
Current liabilities bsO78a~=P  
20000 +}@1X&v:  
18000 N&n2\Y  
n$i}r\ so  
Total liabilities J39,x=8LL  
30000 { AdPC?R`  
25000 |#fqHON  
?{ns1nW:  
u2,V34b-  
During the audit, John has the following findings: a*@ 6G  
(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: !)FM/Xj,o  
Dr. Cash in Bank  RMB 5820000 t&MJSFkiA  
Dr. Financial Expenses RMB 180000 |}P4Gr}6  
Cr. Notes Receivable RMB 6000000 O RAKg.49  
(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: C %}}~Y  
Dr. Non-operating Expenses RMB 3000000 q|xJ)[AO  
Cr. Provisions RMB 3000000 v0&E!4q*'  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 $\h\, N$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: r PWn  
Dr. Provisions RMB 3000000 h)2W}p{a4=  
Cr. Cash in Bank RMB 2500000 &>y[5#qOl  
Cr. Non-operating Income RMB 500000 bR"hl? &c  
Required: D^V0kC p!F  
(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. Uv?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: xrd@GTa I  
(a)Inventory Turnover Rate in 20×8; vs}_1o  
(b)Gross Profit Ratio in 20×8; s_xWvx8?4.  
(c)After Tax Return on Total Assets in 20×8; and {U/a h2*  
(d)Current Ratio as at December 31, 20×8 A SME~]]?  
(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. N' [bA  
【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。 Ad!= *n  
以下是未经审计财务报表的部分信息: 'i#m%D`dt  
                             (单位:千元) +c$]Q-(  
项目 20×8 20×7 7.@$D;L9  
营业收入 64 000 48 000 !.9pV.~  
营业成本 54 000 42 000 "5Orj*{  
净利润 30 -20 p w(eWP  
Wm!lWQu7  
20×8年12月31日 20×7年12月31日 O&h3=?O&B  
存货 16 000 12 000 b/65Q&g'  
流动资产 60 000 50 000 s}yJkQb  
总资产 100 000 90 000 e }>8rnR{  
流动负债 20 000 18 000 /3`#ldb%}  
总负债 30 000 25 000 r:Uqtqxh  
在审计过程中,约翰发现以下事项: ODa+s>a`^  
(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: l+g\xUP  
借:银行存款5 820 000 v%N/mL+5L  
  财务费用 180 000 `D)ay  
  贷:应收票据6 000 000 L7oLV?k  
(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: 6M^P]l  
借:营业外支出  3 000 000 evOy Tvc  
  贷:预计负债 3 000 000 P6q`i<  
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: 1haNca_6,  
借:预计负债   3 000 000  T 1'8<pJ^  
  贷:银行存款  2 500 000 (3PkTQlE  
    营业外收入   500 000 "f/91gIzm'  
要求: ]r++YIg!j  
(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。 hwg LJY?  
(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: ^Qrezl&  
(a)20×8年存货周转率 IRy!8A=X  
(b)20×8年销售毛利率 L,G{ t^j  
(c)20×8年总资产净利率 4wfT8CL  
(d)20×8年12月31日的流动比率 RW19I,d  
(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) %@JNX}Y'  
【答案】 1NJ,If]  
(1)应选择营业收入作为计算重要性水平的基础。 EAiE@r>4  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Fl)p^uUtl  
}2dz];bR  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ACQbw)tiv}  
销售毛利率=(64000-54000)/64000×100%=15.63% ND);7  
总资产净利率=30/[(100000+90000)/2]=0.03% P=v 0|Y*q|  
流动比率=60000/20000=3 I{>U7i 5  
(3) FnkB z5D  
a.应建议做如下审计调整分录: MR8\'0]  
借:应收票据 6 000 000 :5 XNV6^|  
  贷:短期借款 5 820 000 0V{a{>+  
    财务费用  180 000 Y4E UW%  
b.应建议做如下审计调整分录: 7+^9"k7  
借:预计负债 3 000 000 cspO5S>#  
  贷:营业外支出 500 000 g-B~" tp  
    其他应付款 2 500 000 X; $g7A  
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