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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)。 ZP{*.]Qu  
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: lg^Z*&(  
                         (Expressed in RMB thousands) N7e"@Ic  
FINANCLAL STATEMENTS ITEMS |i++0BU  
20×8 k:7(D_  
20×7 -GxaV #{  
c38D}k^):  
Sales 2}8v(%s p  
64000 F'0O2KQ  
48000 F$)[kP,wtO  
82l~G;.n3  
Cost of sales `V##Y  
54000 O%bEB g  
42000 :OuA)f  
=>-Rnc @  
Net profit =?!wXOg_  
30 ~@}Bi@*  
-20 yqPdl1{Qr=  
]q4rlT.i  
A0 Qb 5e  
December 31, 20×8 E>K!Vrh-L  
December 31, 20×7 VVlr*`  
q@{B t{$x  
Inventory &q9T9A OS  
16000 @{2 5xTt  
12000 B6={&7U2  
$` ""  
Current assets nR*ryv  
60000 W)bLSL]`E  
50000 1jcouD5?H  
FYpzQ6s~  
Total assets +~p88;  
100000 ,y#Kv|R  
90000 > ;*b|Ik  
uLV#SQ=bZN  
Current liabilities *}*FX+px)  
20000 A*\.NTM  
18000 5?x>9C a  
g%=z_  
Total liabilities a^I\ /&aw'  
30000 XuFYYx~ ^3  
25000 K|[*t~59  
H:V2[y8\  
GB=X5<;  
During the audit, John has the following findings: M<v%CawS  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: 9w7n1k.  
Dr. Cash in Bank  RMB 5820000 4\iOeZR f  
Dr. Financial Expenses RMB 180000 glDu2a,Q  
Cr. Notes Receivable RMB 6000000 %WjXg:R  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: te-jfmu2  
Dr. Non-operating Expenses RMB 3000000 \XZ/v*d0  
Cr. Provisions RMB 3000000 Yo6*C  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 GBPo8L"9  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: |Y ,b?*UF  
Dr. Provisions RMB 3000000 .(cw>7e3D  
Cr. Cash in Bank RMB 2500000  "y}--  
Cr. Non-operating Income RMB 500000 K  &N  
Required: #cI{Fe0h  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. g,!L$,/F  
(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: S4_YT@VD%  
(a)Inventory Turnover Rate in 20×8; o6.^*%kM'  
(b)Gross Profit Ratio in 20×8; &i6),{QN  
(c)After Tax Return on Total Assets in 20×8; and s Z].8.  
(d)Current Ratio as at December 31, 20×8 QTk}h_<u  
(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. m;GCc8  
【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。 k%WTJbuG<)  
以下是未经审计财务报表的部分信息: #Lh;CSS  
                             (单位:千元) 9y"@(  
项目 20×8 20×7 4O^xY 6m  
营业收入 64 000 48 000 !Wntd\w  
营业成本 54 000 42 000 KW pVw!  
净利润 30 -20 x??+~$}\*-  
t.i 8 2Q  
20×8年12月31日 20×7年12月31日 &w_j/n W^'  
存货 16 000 12 000 g}1B;zGf  
流动资产 60 000 50 000 \@c, 3  
总资产 100 000 90 000 2K/4Rf0;  
流动负债 20 000 18 000 MP Y[X[  
总负债 30 000 25 000 n FHUy9q  
在审计过程中,约翰发现以下事项:  mn"G_I  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: ;n*.W|Uph  
借:银行存款5 820 000 S%Uutj\/W  
  财务费用 180 000 aC8} d  
  贷:应收票据6 000 000 3u+T~g0^  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: y51e%n$  
借:营业外支出  3 000 000 s<<ooycBrQ  
  贷:预计负债 3 000 000 z]_wjYn Z  
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: 3M[! N  
借:预计负债   3 000 000  Ot_]3:`J~  
  贷:银行存款  2 500 000 ; F"g$_D0  
    营业外收入   500 000 KQ!8ks]  
要求: y.mda:$~=  
(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。 [}E='m}u9+  
(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: 61C7.EZZ;  
(a)20×8年存货周转率 FpmM63$VN[  
(b)20×8年销售毛利率 k8&;lgO '  
(c)20×8年总资产净利率 nv|NQ Tk  
(d)20×8年12月31日的流动比率 gwuI-d^  
(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) q376m-+  
【答案】 pP&7rRhw  
(1)应选择营业收入作为计算重要性水平的基础。 6 $4[gcL'  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 '}53f2%gKa  
;PF<y9M  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 )l C)@H}  
销售毛利率=(64000-54000)/64000×100%=15.63% %S960  
总资产净利率=30/[(100000+90000)/2]=0.03% ohGJ1  
流动比率=60000/20000=3 _^Ubs>d=*  
(3) *5C7d*'  
a.应建议做如下审计调整分录: qZ}^;)a^  
借:应收票据 6 000 000 u5`u>.!  
  贷:短期借款 5 820 000 c<:-T  
    财务费用  180 000 xX&+WR  
b.应建议做如下审计调整分录: vtg !8u4  
借:预计负债 3 000 000 l`lk-nb  
  贷:营业外支出 500 000 [6Izlh+D  
    其他应付款 2 500 000 v!~fs)cdE|  
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