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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)。 |vTirZP  
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: . ~G>vVb  
                         (Expressed in RMB thousands) .+ai dWd  
FINANCLAL STATEMENTS ITEMS w^p 'D{{  
20×8 i{T0[\4  
20×7 emw 3cQ  
QCa$<~c  
Sales 6O$OM  
64000 0OEyJ|g  
48000 uc=-+*D'I  
,, ]y 8P  
Cost of sales uMPJ  
54000 AvEJX0"\df  
42000 R7x4v  
5$GE3IER8  
Net profit :8E(pq|1PB  
30 +%?_1bGX>  
-20 3r+vpyu  
0D|^S<z6  
Qgo0uu M  
December 31, 20×8 @w,-T@nAW  
December 31, 20×7 9j:?s;B  
8Th|'  
Inventory <|hvH  
16000 aMZ6C <N  
12000 l]T|QhiVd  
1reJ7b0  
Current assets m,Q<4'  
60000 {G%`K,T  
50000 GLnj& Ve  
h+,zfVJu  
Total assets ?%;7k'0"  
100000 G0CmY43  
90000 B\KvKT|\  
j@ UIN3  
Current liabilities *vCJ Tz  
20000 ;8|uY%ab  
18000 Z7K ;~*  
iZg v VH  
Total liabilities N=zrY`Vd  
30000 KNQX\-=  
25000 %$`pD I)  
~BrERUk  
$khWu>b  
During the audit, John has the following findings: ;[ pyKh  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: y''`73U"  
Dr. Cash in Bank  RMB 5820000 _+ oX9  
Dr. Financial Expenses RMB 180000 SEIGs_^'\  
Cr. Notes Receivable RMB 6000000 p r(:99~3  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: `L]cJ0tAs  
Dr. Non-operating Expenses RMB 3000000 Pqo"~&Y|~  
Cr. Provisions RMB 3000000 _j}|R(s*+V  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 *-3K],^a  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: 80![aj}z4G  
Dr. Provisions RMB 3000000 HB||'gIC  
Cr. Cash in Bank RMB 2500000 ,wlF n  
Cr. Non-operating Income RMB 500000 ou6yi; l%  
Required: i0v;mc  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. xl5mI~n_~  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: ;} Ty b  
(a)Inventory Turnover Rate in 20×8; A=I]1r  
(b)Gross Profit Ratio in 20×8; 1bYc^(z0  
(c)After Tax Return on Total Assets in 20×8; and ^UEI`_HO0  
(d)Current Ratio as at December 31, 20×8 Cc$!TZq=  
(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. M// q7SHh  
【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。 % E3  
以下是未经审计财务报表的部分信息: V~+Oil6sa  
                             (单位:千元) O:{I9V-=>s  
项目 20×8 20×7 #[qmhU{s  
营业收入 64 000 48 000 DJS0;!# |O  
营业成本 54 000 42 000 $!G7u<`na  
净利润 30 -20 8jMw7ti  
brl(7_ 2  
20×8年12月31日 20×7年12月31日 2h IM!wQ  
存货 16 000 12 000 ]- ")r  
流动资产 60 000 50 000 )c^Rc9e/  
总资产 100 000 90 000 ]p\7s  
流动负债 20 000 18 000 4fT,/[k?  
总负债 30 000 25 000 E<:XHjm  
在审计过程中,约翰发现以下事项: M`q>i B  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: Oq7M1|{  
借:银行存款5 820 000 |j ^^ *z@  
  财务费用 180 000 Zz!XH8sH  
  贷:应收票据6 000 000 /a [i:Oa#  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: f< =<:+  
借:营业外支出  3 000 000 MT [V1I{LV  
  贷:预计负债 3 000 000 fFMGpibkM  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: T&oY:1D,g  
借:预计负债   3 000 000  3%bCv_6B  
  贷:银行存款  2 500 000 0BMKwZg  
    营业外收入   500 000 zq>pK_WG  
要求: |F=!0Id<  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 F=7X,hK  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: A5S9F8Q /]  
(a)20×8年存货周转率 GPONCL8(0  
(b)20×8年销售毛利率 ai)S:2  
(c)20×8年总资产净利率 mKugb_d?  
(d)20×8年12月31日的流动比率 LBq~?Q.e  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) B8F.}M-!  
【答案】 H!?Av$h`  
(1)应选择营业收入作为计算重要性水平的基础。 :.e`w#$7  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 x_pS(O(C  
V7U&8UPb  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 _PLY<i2vr  
销售毛利率=(64000-54000)/64000×100%=15.63% P"Lk(gY  
总资产净利率=30/[(100000+90000)/2]=0.03% # ` Q3Z}C  
流动比率=60000/20000=3 0x7F~%%2  
(3) n+QUT   
a.应建议做如下审计调整分录: 'r~,~A I  
借:应收票据 6 000 000 PIR#M('  
  贷:短期借款 5 820 000 @<=xfs  
    财务费用  180 000  J -tOO  
b.应建议做如下审计调整分录: 3=5K7 F  
借:预计负债 3 000 000 ajC'C!"^Ty  
  贷:营业外支出 500 000 P x{ Cvc  
    其他应付款 2 500 000 M<s16  
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