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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)。 *tl;0<n  
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: /7WdG)'  
                         (Expressed in RMB thousands) }?9A:&  
FINANCLAL STATEMENTS ITEMS N \woFrG  
20×8 Crezo?  
20×7 h<g2aL21?F  
)p{,5"0u  
Sales 0 .ck!"h}  
64000 IJLuu@kRm,  
48000 +rka 5ts  
$]J<^{v  
Cost of sales i`!>zl+D  
54000 <4 -g2.\  
42000  bDq<]h_7  
Yd<9Y\W%?  
Net profit M'@  
30 pzT`.#N:M  
-20 L^Fb;sJYI  
j$P`/-N  
HHT8_c'CC#  
December 31, 20×8 cEGR?4z  
December 31, 20×7 /'bX}H(dq  
yB4 eUa!1  
Inventory pwA~?$B1  
16000 9dva]$^:*1  
12000 I.U=%{.  
~pwk[Q!  
Current assets  H@ sM$8  
60000 ~e686L0j  
50000 m1RjD$fM  
$|I hO  
Total assets oW6b3Q /B  
100000 oKPG0iM:  
90000 %kuUQ%W1  
?2K~']\S  
Current liabilities IB^vEY!`6_  
20000 =0>[-:Z  
18000 H?;@r1ZAn  
C-&s$5MzGb  
Total liabilities i4)]lWnd  
30000 _TbvQ Y  
25000 hcR^?  
LKg9{0Y:  
)gk tI!  
During the audit, John has the following findings: %Lp#2?*  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: J$S*QCo  
Dr. Cash in Bank  RMB 5820000 _RWH$L9  
Dr. Financial Expenses RMB 180000 )4n]n:FjN  
Cr. Notes Receivable RMB 6000000 `~ h8D9G  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: C-H6l6,  
Dr. Non-operating Expenses RMB 3000000 Y0ACJ?|  
Cr. Provisions RMB 3000000 Eg1|Kg\&  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ,E2c9V'  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: 8TYoa:pZ  
Dr. Provisions RMB 3000000 ;ao <{i?  
Cr. Cash in Bank RMB 2500000 "j=E8Dd}  
Cr. Non-operating Income RMB 500000 5L,q,kVS  
Required: {&nDm$KTD  
(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. SfPtG  
(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: '2SZ]   
(a)Inventory Turnover Rate in 20×8; 5.lg*vh  
(b)Gross Profit Ratio in 20×8; t6~~s iQI'  
(c)After Tax Return on Total Assets in 20×8; and va!fJ  
(d)Current Ratio as at December 31, 20×8 B8>@q!G8P  
(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. J5}?<Dd:  
【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。  k.\4<}  
以下是未经审计财务报表的部分信息: \+<=O`  
                             (单位:千元) 3w+ +F@(  
项目 20×8 20×7 Zk5AZ R!|  
营业收入 64 000 48 000 M%5_~g2n'\  
营业成本 54 000 42 000 2nSK}q  
净利润 30 -20 9!6u Yf+  
'~xiD?:  
20×8年12月31日 20×7年12月31日 6 df`]s c  
存货 16 000 12 000 wIF)(t-):  
流动资产 60 000 50 000 a4",BDx  
总资产 100 000 90 000 uIR   
流动负债 20 000 18 000 Bd[H@oKru  
总负债 30 000 25 000 3(1UI u  
在审计过程中,约翰发现以下事项: PrF('PH7i  
(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: x #t?`  
借:银行存款5 820 000 aUKa+"`S  
  财务费用 180 000 8x9;3{R   
  贷:应收票据6 000 000 E>F6!qYm  
(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: Rd|^C$6  
借:营业外支出  3 000 000 y4Nam87;/?  
  贷:预计负债 3 000 000 R_#k^P^  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: 3Q_)Xs r`  
借:预计负债   3 000 000  /.(F\2+A  
  贷:银行存款  2 500 000 >dwY( a  
    营业外收入   500 000 GZ.KL!,R!  
要求: MF +F8h>/  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 _SQ]\Z  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: cd4HbSp  
(a)20×8年存货周转率 |j4;XaG)  
(b)20×8年销售毛利率 cK'}+  
(c)20×8年总资产净利率 * K0aR!  
(d)20×8年12月31日的流动比率 ,N8SP 'R  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) :*J!  
【答案】 }L>0}H  
(1)应选择营业收入作为计算重要性水平的基础。 EH]qYF.  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 1z@{ 4)  
XKvH^Z4h{l  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 T|uG1  
销售毛利率=(64000-54000)/64000×100%=15.63% E-#C#B  
总资产净利率=30/[(100000+90000)/2]=0.03% >FL%H=]  
流动比率=60000/20000=3 :PB W=W  
(3) 2=X.$&a  
a.应建议做如下审计调整分录: I1JF2" {c  
借:应收票据 6 000 000 //yz$d>JN  
  贷:短期借款 5 820 000 ^C;ULUn3  
    财务费用  180 000 c`7dNx  
b.应建议做如下审计调整分录: SI7r `'7A'  
借:预计负债 3 000 000 O*c<m,  
  贷:营业外支出 500 000 (_fovV=  
    其他应付款 2 500 000 y.::d9v  
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