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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)。 nb22b Xt  
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: hig^ovF  
                         (Expressed in RMB thousands) $9*Xfb/  
FINANCLAL STATEMENTS ITEMS K*;=^PY  
20×8 1NN99^ q  
20×7  UX2`x9  
ctdV4%^{  
Sales {:od=\*R  
64000 62%. ddM4  
48000 (sO;etW  
}RDhI1x[mk  
Cost of sales b)$<aFl  
54000 2={`g/WeE  
42000 Hc^b}A y7  
5@Ot@o  
Net profit 2}I1z_dq~  
30 ,+,""t  
-20 ] 2FS=  
l4hC>q$T  
SMqJMirR  
December 31, 20×8 -UPdgZ_Vxz  
December 31, 20×7 "+ &|$*  
\|DcWH1  
Inventory N\HOo-X  
16000 #=7~.Y  
12000 q+e'=0BHd:  
~+QfP:G  
Current assets Q>JJI:uC4  
60000 IR(JBB|xNQ  
50000 XL g6?Nu  
`dn|n I2  
Total assets Po(9BRd7  
100000 ?J6J#{LRd  
90000 8WZM}3x$f{  
,V.X-`Y  
Current liabilities {Z1j>h$  
20000 m}Kn!21  
18000 "l n(EvW  
@aY 8VL7C0  
Total liabilities ^0ipM/Lg  
30000 2^Q)~sSf9  
25000 HeNg<5v%Y  
EFqWnz  
<k6Zx-6X<  
During the audit, John has the following findings: P8).Qn  
(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: Ngi$y>{Sq  
Dr. Cash in Bank  RMB 5820000 p_) V@ 7  
Dr. Financial Expenses RMB 180000 dilRL,  
Cr. Notes Receivable RMB 6000000 w2YfFtgD,  
(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;2os^*  
Dr. Non-operating Expenses RMB 3000000  $3W[fC  
Cr. Provisions RMB 3000000 ;6U=fBp7<  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ujmO'blO  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: LylB3BM  
Dr. Provisions RMB 3000000 2u*o/L+  
Cr. Cash in Bank RMB 2500000 %mt|Dl  
Cr. Non-operating Income RMB 500000 U<KvKg  
Required: f,k'gM{K  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. 9`$fU)K[Pl  
(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: ]j~V0 1p/e  
(a)Inventory Turnover Rate in 20×8; r|{h7'  
(b)Gross Profit Ratio in 20×8; ]0 6LNE  
(c)After Tax Return on Total Assets in 20×8; and /3L1Un*  
(d)Current Ratio as at December 31, 20×8 pD eqBO  
(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. `QnKal)  
【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。 SZzS$6 t  
以下是未经审计财务报表的部分信息: 4=%Uv^M  
                             (单位:千元) [ C,<Q  
项目 20×8 20×7 |K,9EM3  
营业收入 64 000 48 000 ^j0Mu.+_  
营业成本 54 000 42 000 6 GO7[?U<  
净利润 30 -20 9.!6wd4mw  
7(QRG\G#  
20×8年12月31日 20×7年12月31日 ?76Wg::  
存货 16 000 12 000 p'0jdb :S  
流动资产 60 000 50 000 i"_)91RA  
总资产 100 000 90 000 w9SPkPkYE  
流动负债 20 000 18 000 N)RyRR.x1.  
总负债 30 000 25 000 Yo/U/dB  
在审计过程中,约翰发现以下事项: 4h@jJm  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: <IC=x(T  
借:银行存款5 820 000 \j+O |#`|)  
  财务费用 180 000 [V|,O'X ~  
  贷:应收票据6 000 000 +\fr3@Yc  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 9gZMfP  
借:营业外支出  3 000 000 JN .\{ Y  
  贷:预计负债 3 000 000 'nz;|6uC  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: &BY%<h0c  
借:预计负债   3 000 000  rr>QG<i;G  
  贷:银行存款  2 500 000 X};m\Bz  
    营业外收入   500 000 w4Qqo(  
要求: v~H1Il_+  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 O#7ONQfBO  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: Kyt.[" p  
(a)20×8年存货周转率 5bYU(]  
(b)20×8年销售毛利率 9z$]hl  
(c)20×8年总资产净利率 #v0"hFOH,  
(d)20×8年12月31日的流动比率 5x(`z   
(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) AON";&dLq-  
【答案】 X/ gIH/  
(1)应选择营业收入作为计算重要性水平的基础。 DJ_,1F  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 l"5$6h  
`KqMcAW  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 Sf);j0G,D  
销售毛利率=(64000-54000)/64000×100%=15.63% nm'sub  
总资产净利率=30/[(100000+90000)/2]=0.03% F l83 Z>  
流动比率=60000/20000=3 L(\sO=t  
(3) ,24NMv7  
a.应建议做如下审计调整分录: ([R}s/)$  
借:应收票据 6 000 000 rbiNp6AdL  
  贷:短期借款 5 820 000 M#LQz~E  
    财务费用  180 000 3~z4#8=  
b.应建议做如下审计调整分录: ,d(F|5 M:  
借:预计负债 3 000 000 +0rMv  
  贷:营业外支出 500 000 Gtd!Y x  
    其他应付款 2 500 000 XSyCT0f08  
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