论坛风格切换切换到宽版
  • 2466阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 Ky7. &6\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: PY C  
                         (Expressed in RMB thousands) 4[#)p}V  
FINANCLAL STATEMENTS ITEMS n|?sNM<J3  
20×8 b$0;fEvIJn  
20×7 (^W :f{  
A W6B[  
Sales -W.-m2:1  
64000 J/D~]U  
48000 =BN<)f^*s  
"=+i~N#Sc  
Cost of sales JL!^ R_b&c  
54000 n7B2rRJH  
42000 ^wc:qll  
 6W  
Net profit yPT o,,ca=  
30 @aN~97 H\  
-20 r_+!3   
^t71${w##  
;nL7Hizo,  
December 31, 20×8 a!4p$pR  
December 31, 20×7 fQ"Vx!  
?Fl O,|   
Inventory (w2lVL&   
16000 \2[tM/ +Bs  
12000 1c @S[y  
RTvOaZ  
Current assets bC"h7$3  
60000 BMQ4i&kF|  
50000 z>0$SBQ-  
G5OGyQp  
Total assets **z^aH?B2  
100000 %-$ :/ N  
90000 ^8bc<c:P  
]8OmYU%6V  
Current liabilities As5l36  
20000 jTNt!2 :B  
18000 hP{+`\&<f  
6C"zBJcGc  
Total liabilities gBWr)R  
30000 a%a0/!U[  
25000 <Piq?&VX[  
Wl=yxJu_(  
vfj{j= G  
During the audit, John has the following findings: jA2%kX\6//  
(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: pRxVsOb  
Dr. Cash in Bank  RMB 5820000 "Xws u8~  
Dr. Financial Expenses RMB 180000 3G 5xIr6   
Cr. Notes Receivable RMB 6000000 R=48:XG3/K  
(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: -OmpUv-O"  
Dr. Non-operating Expenses RMB 3000000 +_vf=d  
Cr. Provisions RMB 3000000 x $[_Hix  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ?-o_]!*v0/  
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: KRn[(yr`%  
Dr. Provisions RMB 3000000 \+/ciPzA-  
Cr. Cash in Bank RMB 2500000 `-cw[@uD  
Cr. Non-operating Income RMB 500000 z{PPPFk4J  
Required: #PPHxh*S  
(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. [AIqKyIr  
(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: _ MB/p  
(a)Inventory Turnover Rate in 20×8; ~,)D n  
(b)Gross Profit Ratio in 20×8; 0wSy[z4V  
(c)After Tax Return on Total Assets in 20×8; and g] ]6)nT  
(d)Current Ratio as at December 31, 20×8 %[~g84@  
(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. $_eJ@L#  
【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。 VK,{Mu=.9  
以下是未经审计财务报表的部分信息: 3m4 sh~  
                             (单位:千元) "|Yy "iB[  
项目 20×8 20×7 7F]Hq  
营业收入 64 000 48 000  @e\ @EW  
营业成本 54 000 42 000 [h&s<<# D  
净利润 30 -20 i| ,}y`C#  
5{iNR4sq  
20×8年12月31日 20×7年12月31日 IZ^:wIKo{  
存货 16 000 12 000 lx2%=5+i;  
流动资产 60 000 50 000 73]t5=D:  
总资产 100 000 90 000 c3 c3T`B  
流动负债 20 000 18 000 0 "TPY(n  
总负债 30 000 25 000 car|&b  
在审计过程中,约翰发现以下事项: 'L9hM.+  
(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: _(~ E8g  
借:银行存款5 820 000 =b1 y*?  
  财务费用 180 000 <s|.2~  
  贷:应收票据6 000 000 R-,L"Vv  
(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: <}c7E3Uc  
借:营业外支出  3 000 000 :f_oN3F p  
  贷:预计负债 3 000 000 FzCXA=m  
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: ^'Rs`e  
借:预计负债   3 000 000  s`[V{1m,  
  贷:银行存款  2 500 000 I 0x;rP  
    营业外收入   500 000 ` l'QAIo  
要求: hcYqiM@8>  
(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。 {x..> 4  
(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: pzQc UG  
(a)20×8年存货周转率 K)[\IJJM  
(b)20×8年销售毛利率 %gSmOW2.c^  
(c)20×8年总资产净利率 Vj8-[ww!  
(d)20×8年12月31日的流动比率 ;Oq>c=9%  
(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) O*] }0*CT  
【答案】 e.XD5~Ax  
(1)应选择营业收入作为计算重要性水平的基础。 \LQZoD?W  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 xdaq` ^Bbt  
@;{ZnRv14  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 DR]oK_  
销售毛利率=(64000-54000)/64000×100%=15.63% $ rbr&TJ  
总资产净利率=30/[(100000+90000)/2]=0.03% Eg2jexl  
流动比率=60000/20000=3 M)wNu  
(3) U;u4ey  
a.应建议做如下审计调整分录: u%1JdEWZd  
借:应收票据 6 000 000 OS>%pgv  
  贷:短期借款 5 820 000 o "P)(;  
    财务费用  180 000 U%#Vz-r  
b.应建议做如下审计调整分录: \)aFYDq#\  
借:预计负债 3 000 000 jJ2{g> P0P  
  贷:营业外支出 500 000 OH]45bd &7  
    其他应付款 2 500 000 ZdPqU \G^q  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个