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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)。 {)CN.z:O  
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: ydZS^BqG  
                         (Expressed in RMB thousands) Qhc>,v)  
FINANCLAL STATEMENTS ITEMS b41f7t=  
20×8 |8{c|Qz  
20×7 U } K]W>Z  
8wf[*6VwV  
Sales lH%%iYBM  
64000 kd=|Iip;(  
48000 vk jHh.  
@cS(Bb!(M  
Cost of sales %2 I >0  
54000 /bSAVSKR  
42000 (r9W[  
Fkvf[!Ci  
Net profit zOb rp  
30 6)]zt  
-20 BJDSk#!J!{  
_{C =d3  
_xmS$z)TO  
December 31, 20×8 nOm-Yb+F  
December 31, 20×7 h,fC-+H5  
,hVDGif  
Inventory ` it<\r[=  
16000 "y7IH GJ\3  
12000 #xoFcjRE  
z+5%.^Re  
Current assets _'}Mg7,V  
60000 Ivx]DXR|  
50000 xTGdh  
)*`cJ_t  
Total assets KsDovy<  
100000 s?yl4\]Muf  
90000 H/^t]bg,  
(:|rCZC  
Current liabilities >(\Z-I&YQ  
20000 x4N*P  
18000 V|hr9  
haSC[[o=  
Total liabilities DedY(JOvB  
30000 DX(!G a  
25000 gWGh:.*T  
<-(n48  
C@P*:L_  
During the audit, John has the following findings: T(z/Jm3  
(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: nrM_ay  
Dr. Cash in Bank  RMB 5820000 =,J-D6J?  
Dr. Financial Expenses RMB 180000 ,Zva^5  
Cr. Notes Receivable RMB 6000000 :>*0./hG  
(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: O!k C  
Dr. Non-operating Expenses RMB 3000000 Q35D7wo'}  
Cr. Provisions RMB 3000000 ^JY,K  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 "KKw\i  
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: /=[hRn@)A  
Dr. Provisions RMB 3000000 ~N]pB]/][  
Cr. Cash in Bank RMB 2500000 H{,qw%.|KA  
Cr. Non-operating Income RMB 500000 y[DS$>E  
Required: 1a tQ9  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. r:U/a=V  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: v 8B4%1NE  
(a)Inventory Turnover Rate in 20×8; mO0}Go8  
(b)Gross Profit Ratio in 20×8; y4N2gBTKu  
(c)After Tax Return on Total Assets in 20×8; and nU,~*Us  
(d)Current Ratio as at December 31, 20×8 @ruWnwb  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. \qkb8H  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 NI85|*h  
以下是未经审计财务报表的部分信息: ,DD}o  
                             (单位:千元) Ya29t 98Pk  
项目 20×8 20×7 VJSkQ\KD  
营业收入 64 000 48 000 (2(y9r*1  
营业成本 54 000 42 000 -J;;6aA  
净利润 30 -20 kL e{3>}j  
"Ky&x$dje  
20×8年12月31日 20×7年12月31日 .W51Cup@&  
存货 16 000 12 000 Y(;u)uN_  
流动资产 60 000 50 000 6$&%z Eh  
总资产 100 000 90 000 #]*]qdQWV^  
流动负债 20 000 18 000 'B;n &tJ   
总负债 30 000 25 000 M&}_3  
在审计过程中,约翰发现以下事项: N gagzsJ=  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: rCd*'Qg  
借:银行存款5 820 000 v!j%<H`NI  
  财务费用 180 000 E]0Qz? W  
  贷:应收票据6 000 000 PM3fJhx  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: (g3DI* Z  
借:营业外支出  3 000 000 ]VoJ7LoCZ'  
  贷:预计负债 3 000 000 @e2P3K gg  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: ]Q -.Y-J/O  
借:预计负债   3 000 000  hg-M>|s7  
  贷:银行存款  2 500 000 OU[ FiW-E  
    营业外收入   500 000 xm0(U0 >  
要求: jJV1 /]TJ  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 |4!G@-2V:I  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: IweNe`Z  
(a)20×8年存货周转率 &*; Z(ul&9  
(b)20×8年销售毛利率 ^+O97<#6C  
(c)20×8年总资产净利率 ss4YeZa  
(d)20×8年12月31日的流动比率 3/Dis) v8  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) g(l:>=g]?  
【答案】 S\sy] 1*?$  
(1)应选择营业收入作为计算重要性水平的基础。 ut^6UdJ+`  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 *})Np0k  
 @7J;}9E  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 BFQ`Ab+  
销售毛利率=(64000-54000)/64000×100%=15.63% "4L_BJZ  
总资产净利率=30/[(100000+90000)/2]=0.03% \t]_UNGyW  
流动比率=60000/20000=3 +J3Y}A4W3X  
(3) 5P[urOvV  
a.应建议做如下审计调整分录: NBD1k;  
借:应收票据 6 000 000 -/R?D1kOq  
  贷:短期借款 5 820 000 /0r6/ _5-.  
    财务费用  180 000 11B8 LX  
b.应建议做如下审计调整分录: M%2w[<-8c  
借:预计负债 3 000 000 NdB:2P  
  贷:营业外支出 500 000 h]WW?.   
    其他应付款 2 500 000 P,)\#([vc  
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