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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)。 aS ]bTYJ'  
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: zGtWyXP  
                         (Expressed in RMB thousands) dso6ZRx  
FINANCLAL STATEMENTS ITEMS .M3]\I u  
20×8 &L&6 y()G  
20×7 oD_n+95B  
El3Y1g3+3  
Sales jNKu5"HB  
64000 ~RlsgtX"  
48000 AfU~k!4`  
`a$-"tW~j  
Cost of sales Q8] lz}  
54000 .Ux bwTup  
42000 6[r-8_  
$ yd "bJK  
Net profit @FC|1=+  
30 g^ @9SU  
-20 dMo456L  
<1r#hFUUL  
]: V R3e"H  
December 31, 20×8 in>Os@e#  
December 31, 20×7 k!9LJ%Xh  
K9{]v=#I  
Inventory *>m,7} L  
16000 \Y37wy4  
12000 ="~yD[S  
:Q~Rb<']{x  
Current assets Fjq~^_8  
60000 lB7 V4  
50000 3aD\J_  
I_QWdxn  
Total assets `7.(dn>WL0  
100000 ,hMd xZJd  
90000 |f9fq~'1e  
Z/ Vb_  
Current liabilities Qn=#KS8=J  
20000 ]3u$%v c  
18000 &bh%> [  
S6Er# )k  
Total liabilities }f/xMp-Y  
30000 PWavq?SR  
25000 UEm~5,>$0  
rsr}%J  
OrN~ Y#D  
During the audit, John has the following findings: 9E@}@ZV(  
(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: Z@Tb3N/[  
Dr. Cash in Bank  RMB 5820000 G54,`uz2  
Dr. Financial Expenses RMB 180000 A.f!SYV6  
Cr. Notes Receivable RMB 6000000 8eAc 5by  
(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: &CtWWKS"  
Dr. Non-operating Expenses RMB 3000000 E~[v.3`  
Cr. Provisions RMB 3000000 z8MKGM  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 28u3B2\$  
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: N;\G=q] 9  
Dr. Provisions RMB 3000000 =_\+6\_  
Cr. Cash in Bank RMB 2500000 =N,ahq  
Cr. Non-operating Income RMB 500000 *x0nAo_n  
Required: >q+q];=(  
(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. D@-'<0=  
(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: 3U.?Jbm-8  
(a)Inventory Turnover Rate in 20×8; [{K   
(b)Gross Profit Ratio in 20×8; E%+aqA)f  
(c)After Tax Return on Total Assets in 20×8; and $e99[y@  
(d)Current Ratio as at December 31, 20×8 aDDs"DXx  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. +{eZ@  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 0=WZ 8|R  
以下是未经审计财务报表的部分信息: GnCO{"n  
                             (单位:千元) .aA 8'/  
项目 20×8 20×7 Zze(Ik  
营业收入 64 000 48 000 ('9LUFw\  
营业成本 54 000 42 000 -GqMis}c  
净利润 30 -20 R t%3\?rf  
RV%aFI )  
20×8年12月31日 20×7年12月31日 ~|FKl%  
存货 16 000 12 000 lZ \Si  
流动资产 60 000 50 000 o%~PWA*Qp  
总资产 100 000 90 000 JGLjx "Y  
流动负债 20 000 18 000 TgDx3U[  
总负债 30 000 25 000 l^LYSZg'R8  
在审计过程中,约翰发现以下事项: RyAss0Sm^  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: W7sx/O9  
借:银行存款5 820 000 @u4q\G\  
  财务费用 180 000 J&vmW}&  
  贷:应收票据6 000 000 `S&$y4|Vs  
(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: Za5bx,^   
借:营业外支出  3 000 000 0EA<ip  
  贷:预计负债 3 000 000 f^EDiG>b`  
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: 65@,FDg*i  
借:预计负债   3 000 000  4mqA*c%6S  
  贷:银行存款  2 500 000 A,WZ}v}_  
    营业外收入   500 000 + A=*C  
要求: g_T[m*  
(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。 hYj!*P)uV  
(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: UNc[h&@_  
(a)20×8年存货周转率 N~Kl{" >`  
(b)20×8年销售毛利率 Ah|,`0dw  
(c)20×8年总资产净利率 f{[] m(X;  
(d)20×8年12月31日的流动比率 EYLqg`2A  
(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) &+K:pU ?[$  
【答案】 0\Q/$#3  
(1)应选择营业收入作为计算重要性水平的基础。 Lwy9QZL  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 *8a8Ng  
X AnN<  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 3ZAPcpB2  
销售毛利率=(64000-54000)/64000×100%=15.63% jTDaW 8@L  
总资产净利率=30/[(100000+90000)/2]=0.03% @Yl&Jg2l'  
流动比率=60000/20000=3 (F wWyt  
(3) u>YC4&  
a.应建议做如下审计调整分录: ~boTh   
借:应收票据 6 000 000 OJ/l}_a  
  贷:短期借款 5 820 000 9"#,X36  
    财务费用  180 000 + Q $J q  
b.应建议做如下审计调整分录: |3h-F5V)  
借:预计负债 3 000 000 q@"0(Oj  
  贷:营业外支出 500 000 I Ceb2R  
    其他应付款 2 500 000 ~ .dmfA{  
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