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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)。 "~ mY4WVG  
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: _=cU2  
                         (Expressed in RMB thousands) Z (t7QFd  
FINANCLAL STATEMENTS ITEMS nV`U{} x  
20×8 pm=m~  
20×7 @^R l{p  
TuEM  
Sales  W7. +  
64000 @,j ,GE%  
48000 TlowEh8r  
shR|  
Cost of sales 84!Hd.H  
54000 { V) `6  
42000 (:I]v_qEYS  
h*R w^5,c  
Net profit r1TdjnP,2^  
30 Y1ks'=c>  
-20 PXyv);#Q`  
@C<ofg3E  
:..WL;gC  
December 31, 20×8 0'HQ=pP  
December 31, 20×7 *7E#=xb  
Y]7503J  
Inventory `8S3Y  
16000 Wb>;L@jB7  
12000  Q6RTH  
3FtL<7B '.  
Current assets Vm[F~2+HX  
60000 ;?k<L\zaw  
50000 v<t?t<|J  
/z_]7]  
Total assets KZTLIZxI-  
100000 h!ogH >S~  
90000 qvLh7]sbK:  
peF)U !`D  
Current liabilities T-#4hY`  
20000 t>AOF\  
18000 ZSs@9ej  
^vPsp?  
Total liabilities FZ?:BX^  
30000 ] j8bv3  
25000 co~NXpqg  
W7Y@]QMX  
}W'4(V;:  
During the audit, John has the following findings: 6UqAs<c9  
(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: 8]Tv1Wc  
Dr. Cash in Bank  RMB 5820000 3LT~- SvL  
Dr. Financial Expenses RMB 180000 ^;'8yE/  
Cr. Notes Receivable RMB 6000000 |1 "&[ .  
(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: b _<n]P*)  
Dr. Non-operating Expenses RMB 3000000 1f<R,>  
Cr. Provisions RMB 3000000 n| {#5#  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 +]nIr'V  
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: u5Vgi0}A  
Dr. Provisions RMB 3000000 tj'~RQvO  
Cr. Cash in Bank RMB 2500000 Uns%6o  
Cr. Non-operating Income RMB 500000 t^KQ*8clG  
Required: l'/`2Y1  
(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 UVFW'-  
(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: F_(~b  
(a)Inventory Turnover Rate in 20×8; p<=Lh47 =  
(b)Gross Profit Ratio in 20×8; &hO-6(^I  
(c)After Tax Return on Total Assets in 20×8; and `hZh}K^  
(d)Current Ratio as at December 31, 20×8 xa@$cxt  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. ",.f   
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 9-/q-,  
以下是未经审计财务报表的部分信息: HWsV_VAw}  
                             (单位:千元) 2t9UJu4  
项目 20×8 20×7 xy]O8> b  
营业收入 64 000 48 000 h@Ea5x  
营业成本 54 000 42 000 1,%`vlYv  
净利润 30 -20 Bd <0}  
[9${4=Kq  
20×8年12月31日 20×7年12月31日 Wu^Rv-xA  
存货 16 000 12 000 Ig t*8px  
流动资产 60 000 50 000 U8 Zb&6  
总资产 100 000 90 000 a1~|?PCbY  
流动负债 20 000 18 000 } Xo#/9  
总负债 30 000 25 000 tkT,M,]?9  
在审计过程中,约翰发现以下事项: V!+iq*Z|=  
(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: "t&=~eOe3  
借:银行存款5 820 000 <7VLUk}  
  财务费用 180 000 pE&G]ZC  
  贷:应收票据6 000 000 =S`h/fru  
(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: ]JjS$VMauX  
借:营业外支出  3 000 000 lc[6Mpi7s[  
  贷:预计负债 3 000 000 #\w N2`" W  
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: oI{.{]  
借:预计负债   3 000 000  ~ tA ^K  
  贷:银行存款  2 500 000 Qc3d<{7\~  
    营业外收入   500 000 UeO/<ml3>J  
要求: Tse#{  
(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。 Gu*y7I8  
(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: 0[l}@K?  
(a)20×8年存货周转率 'z;(Y*jb  
(b)20×8年销售毛利率 bO\++zOF  
(c)20×8年总资产净利率 94+^K=lAX  
(d)20×8年12月31日的流动比率 O~*i_t*i9{  
(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#s">hMrI  
【答案】 Pp-N2t86#2  
(1)应选择营业收入作为计算重要性水平的基础。 Nn[*ox#i  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 f?UI+ TU  
K<e #y!  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 X\h.@+f=  
销售毛利率=(64000-54000)/64000×100%=15.63% PaI\y! f  
总资产净利率=30/[(100000+90000)/2]=0.03%  {Nl?  
流动比率=60000/20000=3 x#EE_i/W  
(3) 9 8|sWI3 B  
a.应建议做如下审计调整分录: H%O\4V2s  
借:应收票据 6 000 000 >K9Ia4I,  
  贷:短期借款 5 820 000 i wgt\ux.  
    财务费用  180 000 Zo<)r2|O.  
b.应建议做如下审计调整分录: <-v zS;  
借:预计负债 3 000 000 /aI@2]|~  
  贷:营业外支出 500 000 B-MS@ <2  
    其他应付款 2 500 000 _ p\L,No  
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