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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)。 Jon3ywd1Y  
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: )]w&DNc  
                         (Expressed in RMB thousands) ~ ~WY?I-  
FINANCLAL STATEMENTS ITEMS n=DmdQ}  
20×8 g}6M+QNj  
20×7 \COoU ("  
f[NxqNn  
Sales %t* 9sh  
64000 ORX<ZO t1  
48000 ?gAwMP(>  
' "%hX&]5  
Cost of sales |R91|-H  
54000 ?^:5`  
42000 $&, KZ>  
{LKW%G7  
Net profit 9;*B*S~znW  
30 mV}8s]29  
-20 Z * tHZ7 b  
3^H-,b0^  
:zIB3nT^  
December 31, 20×8 ]GHw~s?  
December 31, 20×7 7/]Ra  
(G{:O   
Inventory wE9z@\z]  
16000 LkF* $  
12000 [70 _uq  
X6!KFc  
Current assets 3# 0N d"/0  
60000 }# Ji"e  
50000 1'&HmBfcb  
/55 3v;l<  
Total assets >;M STHeW  
100000 Cvt/ot-J?  
90000 Y!c7P,cZ+3  
c.-dwz  
Current liabilities j~in%|^  
20000 R4[|f0l}s  
18000 ^=-W8aVi>  
^5!"[RB\  
Total liabilities )ARV>(  
30000 _!Z}HCk  
25000 gi_f8RP=2a  
=td(}3|D Y  
9,>c;7s X  
During the audit, John has the following findings:  GVu-<R  
(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: R6GlQ G  
Dr. Cash in Bank  RMB 5820000 $ JCOL  
Dr. Financial Expenses RMB 180000 `ST;";7!  
Cr. Notes Receivable RMB 6000000 G&N),wsNZK  
(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: |BbrB[+ v[  
Dr. Non-operating Expenses RMB 3000000 p7Yb8#XfU  
Cr. Provisions RMB 3000000 5NK yF  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 <&1hJ)O  
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: *$t=Lh  
Dr. Provisions RMB 3000000 /T&+vzCF  
Cr. Cash in Bank RMB 2500000 7bM H  
Cr. Non-operating Income RMB 500000 u]3VK  
Required: pug;1UZ  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. ,I f9w$(z  
(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: O~Dm|hP  
(a)Inventory Turnover Rate in 20×8; :G<~x8]k0  
(b)Gross Profit Ratio in 20×8; RBeQT=B8~  
(c)After Tax Return on Total Assets in 20×8; and gyMy;}a  
(d)Current Ratio as at December 31, 20×8 :N4?W}r.  
(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. Zqg AgN@  
【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。 !1+!;R@&H>  
以下是未经审计财务报表的部分信息: Zq/=uB7Z  
                             (单位:千元) SzjylUYV  
项目 20×8 20×7 &xFs0R i(  
营业收入 64 000 48 000 ^S(["6OJ(  
营业成本 54 000 42 000 6,p;8I  
净利润 30 -20 fdKTj =4  
3=lQZi<]%  
20×8年12月31日 20×7年12月31日 @7Nc*-SM  
存货 16 000 12 000 wqQrby<  
流动资产 60 000 50 000 !xC IvKW  
总资产 100 000 90 000 Eds{-x|10  
流动负债 20 000 18 000 kqS_2[=]  
总负债 30 000 25 000 /T<,vR  
在审计过程中,约翰发现以下事项: Ymcc|u6$"  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: m&6 I@S2  
借:银行存款5 820 000 u,S}4p&l  
  财务费用 180 000 VSc)0eyn  
  贷:应收票据6 000 000 Wl>$<D4mO[  
(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: Z9I ?j1K|!  
借:营业外支出  3 000 000 /5 R?(-  
  贷:预计负债 3 000 000 r}XsJ$  
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: <:0d%YB)  
借:预计负债   3 000 000  B}ASZYpW>  
  贷:银行存款  2 500 000 <K~mg<ff$  
    营业外收入   500 000 4d @ (>  
要求: J*f..:m  
(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。 A|0\ct  
(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: X;p4/ *U  
(a)20×8年存货周转率 HN L;s5gq  
(b)20×8年销售毛利率 naW!Mg a  
(c)20×8年总资产净利率  .Aa(  
(d)20×8年12月31日的流动比率 fK9wr@1  
(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) X$$b:q  
【答案】 G2_l}q~  
(1)应选择营业收入作为计算重要性水平的基础。 k3B]u.Lo  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 *}N J  
~]lVixr9  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 7{DSLKtN  
销售毛利率=(64000-54000)/64000×100%=15.63% h*zHmkFR  
总资产净利率=30/[(100000+90000)/2]=0.03% ! ^U!T\qDi  
流动比率=60000/20000=3 bp( X\:zAy  
(3) h*X u/aOg  
a.应建议做如下审计调整分录: hQDZ%>  
借:应收票据 6 000 000 T! fF1cpF\  
  贷:短期借款 5 820 000 &H@OLyC  
    财务费用  180 000 ]^@!ID$c  
b.应建议做如下审计调整分录: y e1hcQ  
借:预计负债 3 000 000 N[dv  
  贷:营业外支出 500 000 D|R,$ v:  
    其他应付款 2 500 000 }c0EGoU}?  
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