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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)。 '1|r+(q|2  
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: :_i1)4[!  
                         (Expressed in RMB thousands) J/M 1#sE  
FINANCLAL STATEMENTS ITEMS a@lvn/b2  
20×8 S;a{wYF6v  
20×7 NHPpHY3 ^.  
`8KWZi4 ]  
Sales iAbtv^fn  
64000 ZVR0Kzu?Ra  
48000 2YdMsu~  
G?8LYg!-  
Cost of sales >QU1_'1r  
54000 (p-a;.Twj  
42000 89U<9j   
tB'F`HM:mq  
Net profit TfDx> F$  
30 pZuYmMP  
-20 +kd88Fx  
|k{?\(h;  
b`PAOQ   
December 31, 20×8 @w[WG:-+  
December 31, 20×7 +D*b!5[  
i_)j K  
Inventory ;KWR/? ec  
16000 8h78Zb&[  
12000 `QC{}Oo^  
gk"S`1>  
Current assets 2d>kc2=*  
60000 Aj*0nV9_  
50000 /KO!s,Nk  
h3h2 KqM'  
Total assets &-470Z%/  
100000 /RT3 r  
90000 6I.N:)=  
(?72 vCc  
Current liabilities `f}}z5  
20000 Pv1C o:  
18000 &G@(f=  
P)XkqOGpT9  
Total liabilities F=EAD3  
30000 @ZK#Y){  
25000 /x"gpKwsB  
@f{yx\u/  
- (VV  
During the audit, John has the following findings: o) `zb?  
(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: Psp3~Kg  
Dr. Cash in Bank  RMB 5820000 MGCwT@P  
Dr. Financial Expenses RMB 180000 HIcx "y  
Cr. Notes Receivable RMB 6000000 U{q6_z|c  
(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: f\!*%xS;  
Dr. Non-operating Expenses RMB 3000000 i%GjtYjS  
Cr. Provisions RMB 3000000 J/pW*G-U|  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 :@I?JSi  
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: hY7Q$B<  
Dr. Provisions RMB 3000000 Wct +T,8  
Cr. Cash in Bank RMB 2500000 Ua#*k TF  
Cr. Non-operating Income RMB 500000 9 %4Pt=v~d  
Required: =3?t%l;n  
(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. +[V[{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: ?D/r1%Z  
(a)Inventory Turnover Rate in 20×8; =iC5um:  
(b)Gross Profit Ratio in 20×8; J6;^:()  
(c)After Tax Return on Total Assets in 20×8; and nchhNU  
(d)Current Ratio as at December 31, 20×8 Z~F% K~(  
(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. y%Ui)UMnw]  
【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。 $g$~TuA w  
以下是未经审计财务报表的部分信息: E1_FK1*V;  
                             (单位:千元) LyhLPU0^q  
项目 20×8 20×7 : FF:{&d  
营业收入 64 000 48 000 Z'6 o$Xv  
营业成本 54 000 42 000 l7Y^C1hM  
净利润 30 -20 .r)WDR  
*YZ' Uy?  
20×8年12月31日 20×7年12月31日 12])``9  
存货 16 000 12 000 ^QTl (L  
流动资产 60 000 50 000 (k"|k  
总资产 100 000 90 000 `9B xDp]I  
流动负债 20 000 18 000 _tS<\zy@y  
总负债 30 000 25 000 s/0-DHd  
在审计过程中,约翰发现以下事项: )zlksF  
(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: +?zyFb]Km  
借:银行存款5 820 000 e<dFvMO  
  财务费用 180 000 -wtavv,J  
  贷:应收票据6 000 000 ,miU'<8tQ|  
(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: M c oHV]x  
借:营业外支出  3 000 000 i)Vqvb0Q  
  贷:预计负债 3 000 000 ?|Fu^eR%X  
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: D"j =|4S#  
借:预计负债   3 000 000  aD8cqVhM3&  
  贷:银行存款  2 500 000  %1<No/  
    营业外收入   500 000 r.** z j  
要求: }P#%aE&-  
(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。 + 1\1Z@\M  
(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: VG*BAFs  
(a)20×8年存货周转率 MI0'ou8l  
(b)20×8年销售毛利率 $]:I1I  
(c)20×8年总资产净利率 ?^mgK9^v@  
(d)20×8年12月31日的流动比率 eft-]c+*0  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) x~!B.4gT2  
【答案】 Za}*6N=?*  
(1)应选择营业收入作为计算重要性水平的基础。 f/H rO6~k%  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ,WR$xi.j  
~;_]U[eOL  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ^*"&e\+p  
销售毛利率=(64000-54000)/64000×100%=15.63% L^yQb4$&M  
总资产净利率=30/[(100000+90000)/2]=0.03% 9E) *X  
流动比率=60000/20000=3 +2O('}t  
(3) ZZ A!Y9ia2  
a.应建议做如下审计调整分录: \ v44Vmfz  
借:应收票据 6 000 000 K~z*P 0g*  
  贷:短期借款 5 820 000  g2L  
    财务费用  180 000 F\Q)l+c  
b.应建议做如下审计调整分录: xcnHj1r-o'  
借:预计负债 3 000 000 [@U8&W  
  贷:营业外支出 500 000 MB" uJUk  
    其他应付款 2 500 000 V^QKn+/  
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