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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)。 UM QsYD)  
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: T($6L7 j9  
                         (Expressed in RMB thousands) L4C_qb k;:  
FINANCLAL STATEMENTS ITEMS "8|a4Y+F  
20×8 U*7Yi-"/*  
20×7 %.3 ] F2_Q  
@5y ~A}Vd  
Sales G,6Zy-Y9  
64000 KsMC+:`F  
48000 (aa}0r5  
qqR8E&Y{  
Cost of sales #Z.2g].  
54000 !YCus;B~  
42000 5,n{-V  
3vK,vu q  
Net profit K=`;D  
30 si|DxDx  
-20 U`h>[9  
}|Wn6X  
2UGnRZ8:1Y  
December 31, 20×8 L&s|<<L  
December 31, 20×7 f.cQp&&]r  
[O52Bn  
Inventory /K2=GLl ;  
16000 b\^q9fy  
12000 "X7;^yY  
39+6ZTqx  
Current assets }co*%F{1  
60000 %]15=7#'y  
50000 <#r/4a"V  
0nbQKoF  
Total assets m2o)/:  
100000 &+Iv"9  
90000 mm,be.  
c ii]-%J}c  
Current liabilities rIg5Wc d  
20000 Cm5:_K`;]  
18000 ].C 4RH  
n2#Yw}7^,o  
Total liabilities />,Tq!i\4}  
30000 E 3a^)S{  
25000 KS6H`Mm}/  
:Vyr8+]  
!y{t}|U/d  
During the audit, John has the following findings: +"Ui @^  
(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: keYvscRBI  
Dr. Cash in Bank  RMB 5820000 IV5B5Q'D  
Dr. Financial Expenses RMB 180000 ;=?f0z<  
Cr. Notes Receivable RMB 6000000 U=a'(fX  
(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: iO,_0Y4  
Dr. Non-operating Expenses RMB 3000000 ie f~*:5  
Cr. Provisions RMB 3000000 k]<E1 c/  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 \~#$$Q-qtU  
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: foOwJ}JU  
Dr. Provisions RMB 3000000 K3Wh F  
Cr. Cash in Bank RMB 2500000 [z^db0PU  
Cr. Non-operating Income RMB 500000 g,0u_$U  
Required: > (.V(]{3y  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. B?G!~lQ)o  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: /s\_"p  
(a)Inventory Turnover Rate in 20×8; GWU"zWli]z  
(b)Gross Profit Ratio in 20×8; d,R  
(c)After Tax Return on Total Assets in 20×8; and _ `RCY^t  
(d)Current Ratio as at December 31, 20×8 ZM~kc|&  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. %bp8VR sY  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 M,ObzgW  
以下是未经审计财务报表的部分信息: wLDWD,"K  
                             (单位:千元) *61+Fzr  
项目 20×8 20×7 EMV<PshW=  
营业收入 64 000 48 000 [= GVK  
营业成本 54 000 42 000 7%E]E,f/#  
净利润 30 -20 aq|R?  
9 EE},D  
20×8年12月31日 20×7年12月31日 Imi#$bF6  
存货 16 000 12 000 ;B'5B]A3  
流动资产 60 000 50 000 Q^iE,_ Zq  
总资产 100 000 90 000 ]ZB^Hi_  
流动负债 20 000 18 000 z  DP  
总负债 30 000 25 000  n]N+  
在审计过程中,约翰发现以下事项: =deqj^&@  
(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: eo C@b/F4  
借:银行存款5 820 000 |Mm9QF;iA  
  财务费用 180 000 NiCH$+c\  
  贷:应收票据6 000 000 Gxtb@`f  
(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: @LzqQ [  
借:营业外支出  3 000 000 [CBhipoc  
  贷:预计负债 3 000 000 h#o3qY  
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: |9;6Cp  
借:预计负债   3 000 000  #s!q(Rc  
  贷:银行存款  2 500 000 [`_ZlC  
    营业外收入   500 000 I.M@we/bR}  
要求: KVvzVQ1  
(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。 sUfYEVjr  
(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: Z]1=nSv  
(a)20×8年存货周转率 @-~ )M_  
(b)20×8年销售毛利率 %|3I|'%Y  
(c)20×8年总资产净利率 qNLG-m,n<  
(d)20×8年12月31日的流动比率 ZwV`} 2{  
(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) lYS+EVcR  
【答案】 Zewx*Y|  
(1)应选择营业收入作为计算重要性水平的基础。 `v1Xywg9P  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 |b@H]c;"  
3N'fHy  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ~4YLPMGKl  
销售毛利率=(64000-54000)/64000×100%=15.63% ^&AhW m7\  
总资产净利率=30/[(100000+90000)/2]=0.03% uA} w? ;  
流动比率=60000/20000=3 ^k'?e"[gTs  
(3) wX0m8" g@  
a.应建议做如下审计调整分录: #SHmAB  
借:应收票据 6 000 000 Y\.d s%G  
  贷:短期借款 5 820 000 ;>eD`Wh  
    财务费用  180 000 n9;z=   
b.应建议做如下审计调整分录: D['z/r6F  
借:预计负债 3 000 000 bN ,>,hj  
  贷:营业外支出 500 000 t Z_ni}  
    其他应付款 2 500 000 "funFvY  
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