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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)。 Tf~eH!~0  
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^!:n$  
                         (Expressed in RMB thousands) gUNhN1=  
FINANCLAL STATEMENTS ITEMS :h5G|^  
20×8 N"}>);r  
20×7 w]t'2p-'  
WW+xU0  
Sales j*@@H6G  
64000 ffG<hclk  
48000 +@=V}IO  
\o}T0YX  
Cost of sales 1l$2T y+ =  
54000 "h#R>3I1)  
42000 ''YqxJ fb  
H,]8[ qT<  
Net profit ss[`*89  
30 yI 2UmhA  
-20 g E _+r  
PFuhvw~?  
])wdd>'  
December 31, 20×8 gYhY1M ym  
December 31, 20×7 *mzi ?3  
d!E_EoOi  
Inventory l3sF/zkH  
16000 \r F S^#  
12000 :ZM9lBYh  
i qvLu{  
Current assets Yy88 5  
60000 &cL1 EQ(  
50000 aOH|[  
1ZI1+TDH  
Total assets 6@s!J8!  
100000 zbmC? 2$  
90000 rS{}[$Zpl  
D`T;j[SsS#  
Current liabilities ~Jk& !IE2  
20000 ^+SE_-+]  
18000 7v*gwBH  
zY*9M3(X  
Total liabilities ;cXw;$&D  
30000 qD{1X25O  
25000 ~Q&J\'GQH  
nF@**,C Q  
A`n>9|R  
During the audit, John has the following findings: --WQr]U/  
(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: iApq!u,  
Dr. Cash in Bank  RMB 5820000 m\56BP-AM  
Dr. Financial Expenses RMB 180000 t(u2%R4<d  
Cr. Notes Receivable RMB 6000000 VBX)xQazU  
(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: oX|T&"&  
Dr. Non-operating Expenses RMB 3000000 CRK%^3g  
Cr. Provisions RMB 3000000 M7TLQqaF  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 *%Rmdyn  
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: PMfW;%I.  
Dr. Provisions RMB 3000000 Cz0FA]-g  
Cr. Cash in Bank RMB 2500000 ?{ N,&d  
Cr. Non-operating Income RMB 500000 ye(b 7CX  
Required: V4[-:k  
(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. "'U^8NA2  
(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: B*T n@t W  
(a)Inventory Turnover Rate in 20×8; { ADd[V  
(b)Gross Profit Ratio in 20×8; 50cVS)hG6d  
(c)After Tax Return on Total Assets in 20×8; and gJQ#j~'  
(d)Current Ratio as at December 31, 20×8 /65YHXg,  
(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. l7|z]v-  
【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。 ^%r6+ey  
以下是未经审计财务报表的部分信息: EhxpMTS  
                             (单位:千元) ;|q<t  
项目 20×8 20×7 iXDG-_K  
营业收入 64 000 48 000 W/qXQORv  
营业成本 54 000 42 000 }9^:(ty2A  
净利润 30 -20 l77 -I:  
)ros-d p`  
20×8年12月31日 20×7年12月31日 sY;h~a0n  
存货 16 000 12 000 \n{# r`T  
流动资产 60 000 50 000 uj8saNu  
总资产 100 000 90 000 t]h_w7!U  
流动负债 20 000 18 000 JP>EW& M  
总负债 30 000 25 000 K2xB%m1LK  
在审计过程中,约翰发现以下事项: UD-+BUV  
(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: r8EJ@pOF2w  
借:银行存款5 820 000 %Psg53N  
  财务费用 180 000 9<gW~ s>  
  贷:应收票据6 000 000 bBi>BP =  
(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: [+\He/M6  
借:营业外支出  3 000 000 i]ZGq7YJ%  
  贷:预计负债 3 000 000 rS [4Pey  
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: dcf,a<K\  
借:预计负债   3 000 000  jj{:=l ZB  
  贷:银行存款  2 500 000 RN`TUCQL  
    营业外收入   500 000 tK3$,9+  
要求: ?/.])'&b  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 m6i ,xn  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: Ichg,d-M-K  
(a)20×8年存货周转率 9K$ x2U  
(b)20×8年销售毛利率 y4kn2Mw;  
(c)20×8年总资产净利率 I'5[8  
(d)20×8年12月31日的流动比率 sP Nm.W$_  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) mnA_$W3~I  
【答案】 Vh0cac|X  
(1)应选择营业收入作为计算重要性水平的基础。 7m#EqF$P  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 nvR%Ub x  
QBa+xI_ J  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 -C2!`/U  
销售毛利率=(64000-54000)/64000×100%=15.63% "09v6Tx  
总资产净利率=30/[(100000+90000)/2]=0.03% T6 /P54S  
流动比率=60000/20000=3 ~>@~ U]  
(3) ThV>gn5  
a.应建议做如下审计调整分录: dk7x<$h-h0  
借:应收票据 6 000 000 ep8UWxB5  
  贷:短期借款 5 820 000 ]WMzWt:L  
    财务费用  180 000 ?= 7k<a~  
b.应建议做如下审计调整分录: Cb Z;gjgY*  
借:预计负债 3 000 000 "~VKUvDu  
  贷:营业外支出 500 000 LuZlGm  
    其他应付款 2 500 000 g[~{iu_$d  
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