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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)。 G!m;J8#m(  
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: MG0d&[  
                         (Expressed in RMB thousands) CKRnkTTiV  
FINANCLAL STATEMENTS ITEMS e!O:z   
20×8 zvP>8[   
20×7 1FmqNf:V7I  
u69s}yZ  
Sales {}v<2bS  
64000 -Mufo.Jz1o  
48000 D,;6$Pvg^  
Fpf-Fa-K\b  
Cost of sales $iAd)2LT  
54000 GxcW^{;  
42000 -&_;x&k /  
;CdxKr- d  
Net profit e.pq6D5  
30 7 `& NB]  
-20 e't1.%w  
LDv>hzo  
+%RB&:K7,  
December 31, 20×8 Q?TXM1Bp  
December 31, 20×7 >>HC|  
Nc[V kJ]  
Inventory SI@Yct]<g  
16000 ?o6\>[O  
12000 ,Taq~  
tR% &.,2  
Current assets "?T Kz:9r  
60000 E'4 dI:  
50000 DFF B:<  
W0>fu>  
Total assets _a~-B@2g  
100000 /0I=?+QSo  
90000 Kf-rthO  
meNz0ve  
Current liabilities b9@VD)J0E  
20000 P_3U4J  
18000 C1KO]e>  
f'3sT(1&  
Total liabilities %R [X_n=  
30000 $*i"rlJC  
25000 5uufpvah  
KdB9Q ;  
3 teanU`  
During the audit, John has the following findings: =C.WM*='  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: L=WB'*N  
Dr. Cash in Bank  RMB 5820000 vswBK-w(Z  
Dr. Financial Expenses RMB 180000 {Lm%zdk*k  
Cr. Notes Receivable RMB 6000000 IB+)2`  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: H0.,h;  
Dr. Non-operating Expenses RMB 3000000 GBsM? A:  
Cr. Provisions RMB 3000000 r@m2foaO  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 znl_~:.4]X  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: ^U4|TR6mub  
Dr. Provisions RMB 3000000 _z 3YB  
Cr. Cash in Bank RMB 2500000 y3vm+tJc{  
Cr. Non-operating Income RMB 500000 ~ U,a?LR/  
Required: ~NtAr1  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. !1\j D  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: az2CFd^ M  
(a)Inventory Turnover Rate in 20×8; {Q la4U  
(b)Gross Profit Ratio in 20×8; ib%x&?||  
(c)After Tax Return on Total Assets in 20×8; and xz$S5tgDQK  
(d)Current Ratio as at December 31, 20×8 Ut xe  
(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. {? dW-  
【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。 0fTEb%z8  
以下是未经审计财务报表的部分信息: Qe )#'$T  
                             (单位:千元) zUhJr$N$  
项目 20×8 20×7 *jF VYg  
营业收入 64 000 48 000 YQ+Kl[ec  
营业成本 54 000 42 000 SLze) ?.  
净利润 30 -20 HKdR?HM1  
]'/ZSy,  
20×8年12月31日 20×7年12月31日 }w)`)N  
存货 16 000 12 000 PNbs7f  
流动资产 60 000 50 000 !7K-Kqn  
总资产 100 000 90 000 ;|Ja|@82  
流动负债 20 000 18 000 wCb%{iowH  
总负债 30 000 25 000 P00pSRQHD  
在审计过程中,约翰发现以下事项: : a4FO  
(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: 6/#5TdJA  
借:银行存款5 820 000 Q4;br ?2H  
  财务费用 180 000 } bs2Rxkh  
  贷:应收票据6 000 000 nd] AvVS  
(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: Dg LSDKO!  
借:营业外支出  3 000 000 [[[QBplJ  
  贷:预计负债 3 000 000 V!S B9t`E  
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: 2.K"+%  
借:预计负债   3 000 000  ] PnE%  
  贷:银行存款  2 500 000 q$Ol"K@  
    营业外收入   500 000 ,Wp0,>!  
要求: >)N}V'9  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 B`4[@$  
(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: Wsr #YNhx|  
(a)20×8年存货周转率 q KL_1 ~  
(b)20×8年销售毛利率 z^f-MgWG  
(c)20×8年总资产净利率 ?ExfxR!~  
(d)20×8年12月31日的流动比率 i`g>Y5   
(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) YSuw V)Y  
【答案】 $Q:5KNF+p  
(1)应选择营业收入作为计算重要性水平的基础。 ^/Hj^4~_U  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 V#TA%>  
tc{23Rf%  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 g"3h#SMb  
销售毛利率=(64000-54000)/64000×100%=15.63% Lh &L5p7  
总资产净利率=30/[(100000+90000)/2]=0.03% N[}XLhbt  
流动比率=60000/20000=3 B(MO!GNg=  
(3) Dz&4za+{  
a.应建议做如下审计调整分录: ;e0>.7m  
借:应收票据 6 000 000 MjI}fs<   
  贷:短期借款 5 820 000 `,(1'  
    财务费用  180 000 <EI'N0~KG  
b.应建议做如下审计调整分录: ^}8_tZs8\  
借:预计负债 3 000 000 ?.A6HrAPB  
  贷:营业外支出 500 000 {kJ[)7  
    其他应付款 2 500 000 %a/O7s6  
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