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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)。 D;z!C ys  
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: xeKm} MN]S  
                         (Expressed in RMB thousands) S[{,+{b0  
FINANCLAL STATEMENTS ITEMS WBR# Ux  
20×8 E:;MI{;7  
20×7 AoY!f'Z  
%Vfr#j$=  
Sales (dh9aR_a  
64000 &~'i,v|E  
48000 b>]UNf"-  
5sSAH  
Cost of sales TN<"X :x9  
54000 s GE %zCB  
42000 %vbov}R  
_ Td#C1g3  
Net profit H9Vn(A8&`  
30 _#we1m   
-20 bK{ VjXF  
nELY(z  
}?MbU6"  
December 31, 20×8 i=&]%T6Qk  
December 31, 20×7 {asq[;]  
3 K q /V_  
Inventory V."cmtf  
16000 K5z<n0X ~  
12000 wUL 5"\  
CZ>Ujw=&k  
Current assets ]W5p\(1g  
60000 w|NId,#f  
50000 f1 XM_  
4UND;I&  
Total assets O\6gw$  
100000 lqa~ZF*  
90000 uo ;m  
W$W w/mcl+  
Current liabilities  SiJ{  
20000 wk'&n^_br  
18000 K[x=knFO  
ca5;Z@t$S  
Total liabilities o_5[}d  
30000 = J]M#6N0  
25000 f{u S  
cucT |y  
vP\6=7 1Y  
During the audit, John has the following findings: }a#=c*+_  
(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: /2MZH  
Dr. Cash in Bank  RMB 5820000 aj=-^iGG  
Dr. Financial Expenses RMB 180000 b|iIdDK  
Cr. Notes Receivable RMB 6000000 "<f?.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: ZE1${QFkG  
Dr. Non-operating Expenses RMB 3000000 :Ys ;)W+R  
Cr. Provisions RMB 3000000 4N= gl(  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 \rE] V,,2  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: 43<i3O  
Dr. Provisions RMB 3000000 p*Yx1er1  
Cr. Cash in Bank RMB 2500000 K3h"oVn  
Cr. Non-operating Income RMB 500000 F Yb]9MX  
Required: %a:T9v  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. KHGUR(\Rd6  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: f1?%p)C  
(a)Inventory Turnover Rate in 20×8; Ocn@JOg  
(b)Gross Profit Ratio in 20×8; hegH^IN M  
(c)After Tax Return on Total Assets in 20×8; and HrMbp  
(d)Current Ratio as at December 31, 20×8 O[z6W.  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. ` k(Q:  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 BuUM~k&SY  
以下是未经审计财务报表的部分信息: F&B E+b/#  
                             (单位:千元) 3+q-yP#X  
项目 20×8 20×7 J25/Iy*byG  
营业收入 64 000 48 000 @\M^Zuo  
营业成本 54 000 42 000 }J2f$l>R  
净利润 30 -20 hh2&FI  
P# U|  
20×8年12月31日 20×7年12月31日 c#>:U,j  
存货 16 000 12 000 i6y=3k  
流动资产 60 000 50 000 TtQd#mSI\  
总资产 100 000 90 000 :nfy=*M#  
流动负债 20 000 18 000 .F[5{XV  
总负债 30 000 25 000 qT&zg@m  
在审计过程中,约翰发现以下事项: 9[lk=1.qN  
(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: ]24]id  
借:银行存款5 820 000 'pO-h,{TS  
  财务费用 180 000 !|z!e>0  
  贷:应收票据6 000 000 +_QcLuV,  
(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: 8Qj1%Ri:U  
借:营业外支出  3 000 000 06v'!M  
  贷:预计负债 3 000 000 B__e*d:)!m  
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: Q'?VLv |@  
借:预计负债   3 000 000  sGpAaGY>  
  贷:银行存款  2 500 000 HiD%BL>%  
    营业外收入   500 000 z4zPR?%:  
要求: )J 2UNIgN  
(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。 r=p^~tuyxr  
(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: /b/  6*&  
(a)20×8年存货周转率 J,s:CBCGL  
(b)20×8年销售毛利率 B]mMwqM#  
(c)20×8年总资产净利率  +ZFN8  
(d)20×8年12月31日的流动比率 NLUO{'uUW  
(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) Q]/{6:C  
【答案】 _c-(T& u<  
(1)应选择营业收入作为计算重要性水平的基础。 c0w1 N]+Ne  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Hw6 2'%  
H6Gs&yk3  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 sE!g!ht  
销售毛利率=(64000-54000)/64000×100%=15.63% c>Ri6=C  
总资产净利率=30/[(100000+90000)/2]=0.03% D=Yr/qc?  
流动比率=60000/20000=3 {A5$8)nl|  
(3) |CQ0{1R1  
a.应建议做如下审计调整分录: DbtkWq%  
借:应收票据 6 000 000 ,DEcCHr,  
  贷:短期借款 5 820 000 G]mD_J1$  
    财务费用  180 000 :@@m'zF<;  
b.应建议做如下审计调整分录: mX?t|:[b  
借:预计负债 3 000 000 L|;sB=$'{  
  贷:营业外支出 500 000 `DM)tm3&m  
    其他应付款 2 500 000 W1ndb:  
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