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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)。 5woIGO3X  
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: lr`?yn1D(  
                         (Expressed in RMB thousands) CKx\V+\O  
FINANCLAL STATEMENTS ITEMS mgo'M W\   
20×8 /z/hUa  
20×7 }PtI0mZ1  
Jz=;mrW  
Sales fB_4f{E  
64000 >BJ2v=R A  
48000 cC b>zI  
=>HIF#jU  
Cost of sales J'|=*#  
54000 -zPm{a  
42000 hm*Th  
sVE>=0TVP  
Net profit se~ *<5  
30 9+]ZH.(YE  
-20 T {hyt  
Qe7" Z  
p^p'/$<6_  
December 31, 20×8 UN,<6D3\b  
December 31, 20×7 +F1]M2p]  
YnKFcEJrT  
Inventory E^oEG4 X@  
16000 K{, W_ ^  
12000 HT{F$27W  
x%b]e a  
Current assets ;[?J5X,  
60000 :jZ*,d%1={  
50000 j'G"ZPw1  
w;lx:j!Vp$  
Total assets $~ pr+Ei  
100000 ;6DR .2}?>  
90000  ~Y1"k]J  
&i4 (s%z#  
Current liabilities 6&g!ZE'G  
20000 2A dX)iF@  
18000 ^?H\*N 4  
F@>w&A ~K  
Total liabilities I'KR'1z 9  
30000 2z.k)Qx!Z  
25000 9)G:::8u7  
fMWXo)rzj  
,m #@%fa  
During the audit, John has the following findings: XS}Zq4H  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: ,\|n=T,  
Dr. Cash in Bank  RMB 5820000 pKO T  Qf  
Dr. Financial Expenses RMB 180000 C!aX45eg  
Cr. Notes Receivable RMB 6000000 <wIp$F.  
(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: `77;MGg*  
Dr. Non-operating Expenses RMB 3000000 RM?_15m  
Cr. Provisions RMB 3000000 U92B+up-  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 [i,5>YIk  
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: sW>P-  
Dr. Provisions RMB 3000000 {q5hF5!`)  
Cr. Cash in Bank RMB 2500000 Y;a6:>D%cT  
Cr. Non-operating Income RMB 500000 9b{g+lMZo  
Required: Wh#_9);  
(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. v :'P"uU;4  
(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: *>}McvtTw  
(a)Inventory Turnover Rate in 20×8; b&hF')_UOz  
(b)Gross Profit Ratio in 20×8; GQYtH#  
(c)After Tax Return on Total Assets in 20×8; and 7?kXgR[#d  
(d)Current Ratio as at December 31, 20×8 -~rr<D\  
(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. 4aIlzaA  
【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。 c]cO[T_gGa  
以下是未经审计财务报表的部分信息: y1@"H/nYJ  
                             (单位:千元) |-SI(Khjk  
项目 20×8 20×7 @B>%B EC  
营业收入 64 000 48 000 Apw-7*/  
营业成本 54 000 42 000 n:}MULy;  
净利润 30 -20 A-AN6.  
sT;=7 L<TA  
20×8年12月31日 20×7年12月31日 ve64-D  
存货 16 000 12 000 N7j]yvE  
流动资产 60 000 50 000 2uI`$A:  
总资产 100 000 90 000 (HTk;vbZm  
流动负债 20 000 18 000 &gKP6ANx2  
总负债 30 000 25 000 p ] $  
在审计过程中,约翰发现以下事项: 'vf,T4uQ"  
(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: % @^VrhS  
借:银行存款5 820 000 >$k 4@eg!  
  财务费用 180 000 KweHY,  
  贷:应收票据6 000 000 :5q*46n  
(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: 1*x5/b  
借:营业外支出  3 000 000 2Wc;hJ.1  
  贷:预计负债 3 000 000 ?(`nBlWQ5  
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: #nMP (ShK  
借:预计负债   3 000 000  hj#+8=  
  贷:银行存款  2 500 000 3'gd'`Hn/  
    营业外收入   500 000 o/i5e=9[y  
要求: <O`q3u'l  
(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。 %n V@'3EI  
(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: .{Eg(1At  
(a)20×8年存货周转率 Wb}0-U{S'  
(b)20×8年销售毛利率 c,[qjr#\>  
(c)20×8年总资产净利率 x.yb4i=Jq  
(d)20×8年12月31日的流动比率 a#^4xy:  
(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) .J7-4  
【答案】 {?h6*>-^Z  
(1)应选择营业收入作为计算重要性水平的基础。  onS{  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 @Tj  6!v  
cbg3b i  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 (cqA^.Td  
销售毛利率=(64000-54000)/64000×100%=15.63% ;j Y'z5PH5  
总资产净利率=30/[(100000+90000)/2]=0.03% < 8W:ij.`  
流动比率=60000/20000=3 @Ig,_i\UY:  
(3) |'l* $  
a.应建议做如下审计调整分录: "b+3 &i|  
借:应收票据 6 000 000 L>R!A3G1  
  贷:短期借款 5 820 000 { &JurZ  
    财务费用  180 000 1<Ztk;$A  
b.应建议做如下审计调整分录: -7Y'6''~W.  
借:预计负债 3 000 000 p%M(G#gOgP  
  贷:营业外支出 500 000 |SJ% _#=i  
    其他应付款 2 500 000 94>7-d  
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