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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-7a`3*  
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: ">o/\sXeH  
                         (Expressed in RMB thousands) R8E<;^?j  
FINANCLAL STATEMENTS ITEMS "YBA$ef$  
20×8 >@X=E3  
20×7 La!PG Z{  
E*%{Nn  
Sales ps]6,@uyB  
64000 dx~Wm1  
48000 buoz L a  
Q*wx6Pu8  
Cost of sales #O~Y[''C5X  
54000 @ZVc!5J_,  
42000 ,%C$~+xjM  
^~0 r+w61  
Net profit ?:ZH%R_`a  
30 yDKX,  
-20 C" sa.#}  
kK(633s  
|!|`Je3 K  
December 31, 20×8 FR <wp  
December 31, 20×7 #wo_  
n5b N/  
Inventory B[$e;h*Aw[  
16000 'fB`e]_  
12000 c]9OP9F  
 4@5<B  
Current assets , R)[$n  
60000 c*h5lM'n6  
50000 {r"s.|n  
T&c[m!}X|t  
Total assets b&ADj8cKC  
100000 qGw6Wp~  
90000 xP*RH-<  
#: F)A_Y  
Current liabilities @ f$P*_G   
20000 :+6m<?R)T  
18000 ZpdM[\Q-  
(T^aZuuS  
Total liabilities  LKm5U6  
30000 QEVjXJOt0  
25000 E )PEKWK\  
`S VR_  
V6!oe^a7'  
During the audit, John has the following findings: N&n{R8=^"  
(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: 0QPipuP  
Dr. Cash in Bank  RMB 5820000 =m40{  
Dr. Financial Expenses RMB 180000 H1w;Wb1se  
Cr. Notes Receivable RMB 6000000 aCMcu\rd  
(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: NZ_45/(dx  
Dr. Non-operating Expenses RMB 3000000 +vQyHo  
Cr. Provisions RMB 3000000 qjWgyhL  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 l`1ZS8 [.  
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: xW09k6   
Dr. Provisions RMB 3000000 &8(2U-  
Cr. Cash in Bank RMB 2500000 ^a(q7ZfY  
Cr. Non-operating Income RMB 500000 * T-XslI  
Required: |XsW)/  
(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. &@RU}DnvM&  
(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: Wc)^@f[~<  
(a)Inventory Turnover Rate in 20×8; .1}u0IbJ  
(b)Gross Profit Ratio in 20×8; ^^[,aBu  
(c)After Tax Return on Total Assets in 20×8; and []Z6<rC|  
(d)Current Ratio as at December 31, 20×8 7W>T= @  
(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. )j$Bo{  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 t512]eqhb(  
以下是未经审计财务报表的部分信息: :9)>!+|'  
                             (单位:千元) 0}ZuF.  
项目 20×8 20×7 > 1r>cZn  
营业收入 64 000 48 000 XnNK )dUT}  
营业成本 54 000 42 000 5/(Dh![l  
净利润 30 -20 Mn=_lhW K  
A*$vk2VWw  
20×8年12月31日 20×7年12月31日 Ji7A9Hk  
存货 16 000 12 000 )~Q$ tM`  
流动资产 60 000 50 000 !is8`8F8  
总资产 100 000 90 000 {!,+C0  
流动负债 20 000 18 000 lr|-_snx2  
总负债 30 000 25 000 @P8q= j}l9  
在审计过程中,约翰发现以下事项: zgO?%O  
(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: X4o8  
借:银行存款5 820 000 0/%zXp&m  
  财务费用 180 000 |GMK@Q'0:  
  贷:应收票据6 000 000 1mB6rp  
(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 Li C  
借:营业外支出  3 000 000 yn7n  
  贷:预计负债 3 000 000 ZJx:?*0a  
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: Qdtfi1_Y1  
借:预计负债   3 000 000  yyXJ_B  
  贷:银行存款  2 500 000 Pukq{/27  
    营业外收入   500 000 D3jP hPy.  
要求: "BTA"  
(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。 ;DRJL   
(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: s*S@} l  
(a)20×8年存货周转率 SmRU!C$A  
(b)20×8年销售毛利率 {}.c.W+  
(c)20×8年总资产净利率 YT-t$QyL  
(d)20×8年12月31日的流动比率 BtjsN22  
(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) {yJ{DU?%Y  
【答案】 }e82e  
(1)应选择营业收入作为计算重要性水平的基础。 QN0Ik 2L  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 7%0PsF _  
ljNd!RaB  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 wi&m(f(~  
销售毛利率=(64000-54000)/64000×100%=15.63%  - @  
总资产净利率=30/[(100000+90000)/2]=0.03% wK,t q  
流动比率=60000/20000=3 $bN%x/  
(3) r<"1$K~Ka  
a.应建议做如下审计调整分录: ArF+9upGY  
借:应收票据 6 000 000 5:YtBdP  
  贷:短期借款 5 820 000 D L$P  
    财务费用  180 000 ysSEgC3  
b.应建议做如下审计调整分录: $#0%gs/x  
借:预计负债 3 000 000 wD*_S}]  
  贷:营业外支出 500 000 ;Yi ;2ttW  
    其他应付款 2 500 000 b d%/dr  
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