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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)。 P BpjE}[Q  
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: pg;agtI  
                         (Expressed in RMB thousands) D/"[/!  
FINANCLAL STATEMENTS ITEMS :I1 )=8lO  
20×8 (G*--+Gn  
20×7 OXK?R\ E+  
z+C>P4c-y&  
Sales uL1e?  
64000 3W5|Y@0  
48000 EL;IrtU  
r*OSEzGUz  
Cost of sales :w_Zr 5H]  
54000 s 'u6Ep/V  
42000 JnlM0jc]`  
t:9}~%~  
Net profit g>CF|Wj  
30 [>=D9I@~  
-20 kVCS FF*  
XT UxMdN  
cO.U*UTmX  
December 31, 20×8 ;@Alr?y  
December 31, 20×7 E;fYL]j/oZ  
@(,k%84z  
Inventory J$%mG*Y(  
16000 n{6XtIoYq  
12000 ) ^'Q@W  
Zm > Q-7r9  
Current assets dP =1*  
60000 Nq/,41  
50000 )!SVV~y  
3?|Fn8dQR.  
Total assets hc4<`W{  
100000 3J7TWOJVw  
90000 bc}U &X<  
. p^='Kz?  
Current liabilities  :z_D?UQ  
20000 %M2.h;9]*\  
18000 q.yS j  
Qx1ZxJz #  
Total liabilities tV<}!~0,*  
30000 w}c1zpa  
25000 7[rn ,8@  
5?r#6:(yI  
KJo [!|.  
During the audit, John has the following findings: Ok/~E  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: 5) +(McJC  
Dr. Cash in Bank  RMB 5820000 <*3{Twa1T  
Dr. Financial Expenses RMB 180000 D}XyT/8G3  
Cr. Notes Receivable RMB 6000000 R]VY PNns  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: QXY-?0RO#  
Dr. Non-operating Expenses RMB 3000000 #o SQWC=T  
Cr. Provisions RMB 3000000 W$O^IC  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 CkE@ Ll3Z  
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: TG8QT\0G  
Dr. Provisions RMB 3000000 ({zt=}r,  
Cr. Cash in Bank RMB 2500000 GNS5v-"H  
Cr. Non-operating Income RMB 500000 }L^Yoq]  
Required: j0B, \A  
(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 pMUs#  
(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: \$}xt`6p  
(a)Inventory Turnover Rate in 20×8; ~aQ>DpSEf  
(b)Gross Profit Ratio in 20×8; eS8tsI  
(c)After Tax Return on Total Assets in 20×8; and }@J&yrqg  
(d)Current Ratio as at December 31, 20×8 Z $ Fh4  
(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. iT1"Le/N  
【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。 $~`a,[e<  
以下是未经审计财务报表的部分信息: O&.^67\|  
                             (单位:千元) m(,vym t  
项目 20×8 20×7 X AR~d6iZ  
营业收入 64 000 48 000 *[*LtyCQt4  
营业成本 54 000 42 000 BQ{Gp 2N  
净利润 30 -20 Z#BwJHh  
%Q go0  
20×8年12月31日 20×7年12月31日 ol^V@3[<  
存货 16 000 12 000 W"?|OQ'  
流动资产 60 000 50 000 /6B!& b2f  
总资产 100 000 90 000 \j !JRD+j  
流动负债 20 000 18 000 3Q*K+(`{  
总负债 30 000 25 000 4Z)`kS} =]  
在审计过程中,约翰发现以下事项: 9:4PJ%R9  
(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: t uo'4%]i  
借:银行存款5 820 000 ;W] NT 4p  
  财务费用 180 000 6e&Y%O'8  
  贷:应收票据6 000 000 mVfg+d(  
(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: B;XFPQ#b  
借:营业外支出  3 000 000 (C*G)Aj7  
  贷:预计负债 3 000 000 xRpL\4cs  
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: ; 29q  
借:预计负债   3 000 000  I gcVl/d  
  贷:银行存款  2 500 000 FiMP_ y*S  
    营业外收入   500 000 U~-Z`_@^-  
要求: Idop!b5!  
(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。 ~z#Faed=a  
(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: 3.U5Each-  
(a)20×8年存货周转率 b2u_1P\  
(b)20×8年销售毛利率 m663%b(5>  
(c)20×8年总资产净利率 I ~y [8  
(d)20×8年12月31日的流动比率 #qWa[kB  
(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) (2(I|O#  
【答案】 EQ1wyKZS2g  
(1)应选择营业收入作为计算重要性水平的基础。 hPF9y@lh  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 $]|fjB#D  
$J"}7+  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 wr,X@y%(!  
销售毛利率=(64000-54000)/64000×100%=15.63% 8.HqQ:?&2t  
总资产净利率=30/[(100000+90000)/2]=0.03% oNY;z-QK  
流动比率=60000/20000=3 }C!N$8d,  
(3) oRFHq>-.g  
a.应建议做如下审计调整分录: XFeHkU`C  
借:应收票据 6 000 000 z #c)Q  
  贷:短期借款 5 820 000 Sq8` )$\  
    财务费用  180 000 .>DqdtP[  
b.应建议做如下审计调整分录: <\eHK[_*  
借:预计负债 3 000 000 P9; =O$s  
  贷:营业外支出 500 000 W=41jw  
    其他应付款 2 500 000 Bi/=cI  
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