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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)。 US.7:S-r"  
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: @)IHd6 R  
                         (Expressed in RMB thousands) ='\Di '*  
FINANCLAL STATEMENTS ITEMS 7GFE5>H  
20×8 `Z' h[-2`  
20×7 i3SrsVSG  
IAl X^6s *  
Sales C4].egVg  
64000 R.Uwf  
48000 <'N(`.&3C  
J% b`*?A  
Cost of sales ~vGX(8N  
54000 nZtP!^#  
42000 rsGQ : c  
q!OB?03n  
Net profit XMLJ X~  
30 K:cZ q3F  
-20 Ch;wvoy  
-".q=$f  
r](%9Y  
December 31, 20×8 P@xb  
December 31, 20×7 e  -yL  
K8R}2K-Y  
Inventory l_MF9.z&  
16000 P{gGvC,  
12000 K.R4.{mo  
O'i!}$=g  
Current assets w y\0o  
60000 X9S` #N  
50000 ~CRd0T[^  
[dXpz^Co  
Total assets x Ilo@W6  
100000 nRSiW*;R  
90000 ~x #RIt  
+%'!+r l  
Current liabilities oR1HJ2>Z1  
20000 !VzbNJ&'  
18000 !,0%ZG}]7  
e*Gt%'  
Total liabilities _[:>!ekx  
30000 li +MnLt  
25000 t!2 85J8tn  
y+"6Y14  
zF([{5r[!)  
During the audit, John has the following findings: [J-uvxD  
(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: Ht,dMt>:  
Dr. Cash in Bank  RMB 5820000 n5G|OK0,  
Dr. Financial Expenses RMB 180000 6]D%|R,Q#}  
Cr. Notes Receivable RMB 6000000 n{1;BW#H  
(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: ih[!v"bv  
Dr. Non-operating Expenses RMB 3000000 <=g{E-  
Cr. Provisions RMB 3000000 @L/p  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 er44s^$  
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: VHbQLJ0  
Dr. Provisions RMB 3000000 1v M'yr$  
Cr. Cash in Bank RMB 2500000 !!we4tWq  
Cr. Non-operating Income RMB 500000 ]aDU*tk  
Required: 6 *GR_sMm  
(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. ~A-vIlGt!  
(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: _s%;GWj  
(a)Inventory Turnover Rate in 20×8; v*[oe  
(b)Gross Profit Ratio in 20×8; )%6h9xyXt  
(c)After Tax Return on Total Assets in 20×8; and (=eJceE!  
(d)Current Ratio as at December 31, 20×8 Gp.XTz#=  
(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. AW')*{/(Ii  
【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。 <{Pr(U*7}  
以下是未经审计财务报表的部分信息: \kS:u}Ip!  
                             (单位:千元) &9ZrZ"]  
项目 20×8 20×7 } Tz<fd/  
营业收入 64 000 48 000 u6 lcl}'  
营业成本 54 000 42 000 )a=58r07  
净利润 30 -20 >bUxb-8  
y~Ts9AE  
20×8年12月31日 20×7年12月31日 B_3:.1>"BM  
存货 16 000 12 000 DKnlbl1^?  
流动资产 60 000 50 000 IJQ" *;  
总资产 100 000 90 000 U1y8Y/  
流动负债 20 000 18 000 M!D&a)\  
总负债 30 000 25 000 N7l`-y  
在审计过程中,约翰发现以下事项:  rFLm!J]  
(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: ->S# `"@$  
借:银行存款5 820 000 g-8D1.U  
  财务费用 180 000 cqSo%a2  
  贷:应收票据6 000 000 $eU oFa5A  
(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: ar[I| Q_  
借:营业外支出  3 000 000 \&jmSa=]l  
  贷:预计负债 3 000 000 `ttqgv\  
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: VsjE*AJpe  
借:预计负债   3 000 000  QMQ\y8E  
  贷:银行存款  2 500 000 D~T;z pS  
    营业外收入   500 000 .kf FaK  
要求: =&,<Co1hF  
(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。 Po*G/RKu4W  
(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: ,u@Vi0  
(a)20×8年存货周转率 h( V:-D  
(b)20×8年销售毛利率 CxbGL  
(c)20×8年总资产净利率 sL",Ho  
(d)20×8年12月31日的流动比率 /<e<-C*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) s.IYPH|pn  
【答案】 NfsF'v  
(1)应选择营业收入作为计算重要性水平的基础。 {?YBJnG}x  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 C &~s<tcn  
$TZjSZ1w  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 $Le|4Hj  
销售毛利率=(64000-54000)/64000×100%=15.63% 3 [r9v!l  
总资产净利率=30/[(100000+90000)/2]=0.03% 0Bn35.K  
流动比率=60000/20000=3 {W11+L{8  
(3) A8T75?lL(  
a.应建议做如下审计调整分录: '?O_(%3F0  
借:应收票据 6 000 000  SCq:jI  
  贷:短期借款 5 820 000 )C&'5z  
    财务费用  180 000 s%/x3anz=  
b.应建议做如下审计调整分录: kb~;s-$O`s  
借:预计负债 3 000 000 I ]HP  
  贷:营业外支出 500 000 u5O`|I@R  
    其他应付款 2 500 000 UpFm3gKF  
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