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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)。 FS?1O"_  
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: %md9ou`  
                         (Expressed in RMB thousands) b3GTsX\2|  
FINANCLAL STATEMENTS ITEMS Xh~oDnP  
20×8 F?y C=  
20×7 FY+@fy  
5':j=KQE_  
Sales q7rX4-G$  
64000 hSh^A5 /  
48000 $'a]l R  
`"iPJw14  
Cost of sales GapH^trm  
54000 `\BBdQ#bH  
42000 bX%4[BKP  
%a-fxV[  
Net profit IeIv k55  
30 hGUQdTNP  
-20 f,-'eW/j  
AZJ|.mV q  
_B}QS"A  
December 31, 20×8 N71^I"@HH  
December 31, 20×7 ]zvOM^l~  
UyNP:q:  
Inventory % <%r  
16000 "KY]2v.  
12000 P[ Vf$ q<  
_xP@kN~  
Current assets =D 5!Xq'|  
60000 g87M"kQKA  
50000 6HVGqx  
t{ridA}  
Total assets x1#6~283  
100000 6SSrkj}U  
90000 <|a9r: [  
`zcpaE.@  
Current liabilities mj2sbRiSR=  
20000 mx^rw*'JGC  
18000 J\I`#  
{JcMJZ3  
Total liabilities Pv8AWQQJ  
30000 J8`vk#5  
25000  qJj5_  
)q%DRLD'G  
`[f IK,  
During the audit, John has the following findings: 4-xg+*()  
(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: @v}M\$N?  
Dr. Cash in Bank  RMB 5820000 "&kXAwe  
Dr. Financial Expenses RMB 180000 w6k^ |."  
Cr. Notes Receivable RMB 6000000 c5HW.3"  
(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: A^ry|4`3(  
Dr. Non-operating Expenses RMB 3000000 !z?:Y#P3  
Cr. Provisions RMB 3000000 e(-Vp7vXG  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 b=Q%Jxz?  
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: DTx>^<Tk  
Dr. Provisions RMB 3000000 2FTJxSC  
Cr. Cash in Bank RMB 2500000 ? ~~,?Uxw!  
Cr. Non-operating Income RMB 500000 \,b_8^  
Required: Uw>g^[V;  
(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. 2wZyUB;  
(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: HG})V PBa  
(a)Inventory Turnover Rate in 20×8; 9t0NO-a  
(b)Gross Profit Ratio in 20×8; *IC9))PGJ  
(c)After Tax Return on Total Assets in 20×8; and uacVF[9|W  
(d)Current Ratio as at December 31, 20×8 3ry 0.  
(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. J,wpY$93  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 )G9,5[  
以下是未经审计财务报表的部分信息: :WN*wd  
                             (单位:千元) =)XC"kU p  
项目 20×8 20×7 2ISnWzq;  
营业收入 64 000 48 000 }Xy<F?Mh  
营业成本 54 000 42 000 ?s{Pp  
净利润 30 -20  0GiL(e|  
Z <tJ+  
20×8年12月31日 20×7年12月31日 e_CgZ  
存货 16 000 12 000 s$OnQc2/  
流动资产 60 000 50 000  .AHww7  
总资产 100 000 90 000 GVzG  
流动负债 20 000 18 000 Tk0Senq,  
总负债 30 000 25 000 25`6V>\  
在审计过程中,约翰发现以下事项: Y- c_ 2 )  
(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: p\/;^c`7  
借:银行存款5 820 000 .^* .-8q  
  财务费用 180 000 IqmoWn3  
  贷:应收票据6 000 000 Gcu?xG{  
(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: /*{s1Zcb  
借:营业外支出  3 000 000 /=ro$@  
  贷:预计负债 3 000 000 FFqqAT5  
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: c27A)`   
借:预计负债   3 000 000  |B.tBt^  
  贷:银行存款  2 500 000 L(eLxw e%  
    营业外收入   500 000 Ycve[31BDd  
要求: xD<:'-ri>  
(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。 N[AX]gOJ  
(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: PWThm ooP  
(a)20×8年存货周转率 M2e_)f:  
(b)20×8年销售毛利率 JN-wToOF  
(c)20×8年总资产净利率 q~:k[@`.  
(d)20×8年12月31日的流动比率 (y!<^ Q  
(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) Zo|# ,AdE>  
【答案】 VKp4FiI6  
(1)应选择营业收入作为计算重要性水平的基础。 $17utJ 58  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 P mgTTI  
E"$AOM?(*i  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 p+ bT{:  
销售毛利率=(64000-54000)/64000×100%=15.63% 7nAB^~)6l  
总资产净利率=30/[(100000+90000)/2]=0.03% DkGC+Dw  
流动比率=60000/20000=3 n$}Cj}eju  
(3) [1{uK&$e  
a.应建议做如下审计调整分录: p$ %D  
借:应收票据 6 000 000 ;y"q uJ'O  
  贷:短期借款 5 820 000 fPW(hb;  
    财务费用  180 000 "]C$"JR  
b.应建议做如下审计调整分录: nv^nq]4'Dq  
借:预计负债 3 000 000 VCZ.{MD  
  贷:营业外支出 500 000 c31k%/.  
    其他应付款 2 500 000 u*J,3o} <  
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