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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)。 |E7]69=P  
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: M(3E b;`   
                         (Expressed in RMB thousands) &P {%C5?{  
FINANCLAL STATEMENTS ITEMS jEO;  
20×8 9)YG)A~<  
20×7 ^$#Q_Y|  
4t8 Hy  
Sales L7xTAFe  
64000 Yp ? 2<  
48000 2dI:],7  
?y04g u6p  
Cost of sales 3 S5QqAm  
54000 uPp(l4(+  
42000 zR<jZwo]#  
(8ymQ!aY  
Net profit /cjf 1Dc  
30 uC;@Yi8  
-20 nE n2!)$  
]CL70+[^9  
d~_OWCg`  
December 31, 20×8 T@S+5(  
December 31, 20×7 $Y4 Ao-@  
[wOO)FjT  
Inventory (^Ln|3iz  
16000 '/p5tw8  
12000 L'6zs:i  
7v:;`6Jb  
Current assets FVpe*]  
60000 jf2E{48P  
50000 rj5:Y QEH;  
hmi15VW  
Total assets DuFlN1Z  
100000 ~gAx  
90000 CRf^6k_;(  
P~*fZ)\}F@  
Current liabilities oyd{}$71d  
20000 /;>EyWW  
18000  +*!!  
$H 9xM  
Total liabilities  )Ob{]  
30000 %$}iM<  
25000 }l2JXf55  
&S{F"z  
WgL! @g  
During the audit, John has the following findings: { p/m+m  
(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: @GV^B'}*  
Dr. Cash in Bank  RMB 5820000 v ; A  
Dr. Financial Expenses RMB 180000 {%$=^XO  
Cr. Notes Receivable RMB 6000000 >w'6ZDA*X  
(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: 0' <S7?~|  
Dr. Non-operating Expenses RMB 3000000 aG ,uF  
Cr. Provisions RMB 3000000 ])JJ`Z8Bk  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 =osj}(  
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: +(<f(]bG  
Dr. Provisions RMB 3000000 &d2/F i+  
Cr. Cash in Bank RMB 2500000  e?7paJ  
Cr. Non-operating Income RMB 500000 x{- caOH  
Required: g=%&p?1@E  
(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. *!Dzst-J3  
(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: i>~?XVU  
(a)Inventory Turnover Rate in 20×8; ,)RdXgCs  
(b)Gross Profit Ratio in 20×8; Em 7q@   
(c)After Tax Return on Total Assets in 20×8; and rx"zqm9 }u  
(d)Current Ratio as at December 31, 20×8 L9.#/%I\  
(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. GB=q}@&8p  
【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。 :8ZxOwwv  
以下是未经审计财务报表的部分信息: B?M+`;  
                             (单位:千元) wfdFGoy(  
项目 20×8 20×7 y\[=#g1(@  
营业收入 64 000 48 000 `#]\Wnp~y  
营业成本 54 000 42 000 3%} Ma,  
净利润 30 -20 >&VL2xLy  
sHF vzE%  
20×8年12月31日 20×7年12月31日 u62sq: GjH  
存货 16 000 12 000 gU?)  
流动资产 60 000 50 000 ^ WNJQg'  
总资产 100 000 90 000 Rc 4EF HL  
流动负债 20 000 18 000 ST3qg6Cq2J  
总负债 30 000 25 000 Vo%d;>!G\;  
在审计过程中,约翰发现以下事项: )~/U+,  
(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: JvDsr0]\#  
借:银行存款5 820 000 ]ok>PH]  
  财务费用 180 000 "jHN#}  
  贷:应收票据6 000 000 FMn&2f H  
(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: B4}XK =)  
借:营业外支出  3 000 000 j #&  
  贷:预计负债 3 000 000 ^6+x0[13  
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: 4(R2V]  
借:预计负债   3 000 000  p{rS -`I  
  贷:银行存款  2 500 000 zgqw*)C~  
    营业外收入   500 000 AVp [gr  
要求: "7HB3?2>W  
(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。 '!R,)5l0h  
(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: {UcIt LjY  
(a)20×8年存货周转率 }]I?vyQ#V  
(b)20×8年销售毛利率 z+ *Z<c5d  
(c)20×8年总资产净利率 z m'jk D|  
(d)20×8年12月31日的流动比率 0U>Q<I}  
(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) sYXS#;|M  
【答案】 h uJqqC  
(1)应选择营业收入作为计算重要性水平的基础。 }>0 Kc=  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 c #kV+n<  
 sD8S2  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 9QMn%8=j  
销售毛利率=(64000-54000)/64000×100%=15.63% -e~U u  
总资产净利率=30/[(100000+90000)/2]=0.03% Nj0)/)<r+  
流动比率=60000/20000=3 vrzX%'  
(3) j;)6uia*A  
a.应建议做如下审计调整分录:  ]D%k)<YK  
借:应收票据 6 000 000 rHlF& ET  
  贷:短期借款 5 820 000 "|%9xGX|D  
    财务费用  180 000 $1+K}tP  
b.应建议做如下审计调整分录: .jp]S4~  
借:预计负债 3 000 000 lQBM0|n  
  贷:营业外支出 500 000 j;)g+9`  
    其他应付款 2 500 000 YJ$ewK4E#.  
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