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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)。 VwrHD$  
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: `suEN @ ^  
                         (Expressed in RMB thousands) TO~Z6NA0  
FINANCLAL STATEMENTS ITEMS ' (1`iQ;  
20×8 vhOX1'  
20×7 zo~5(O@  
YA[\|I33  
Sales T cM;6h`  
64000 %DR8M\d1~H  
48000 2/m4|  
.>Fy ]Cqoh  
Cost of sales 7dbGUbT  
54000 txp^3dZ`^  
42000 AeN$AqQd/  
1Vy8TV3D  
Net profit yz7X7mAo  
30 4V9S~^v|  
-20 lqoJ2JMy  
jZ\a:K?  
6A9 r{'1  
December 31, 20×8 wYAi-gdOi  
December 31, 20×7 _8I\!  
/pS Y~*  
Inventory +<1MY'> y  
16000 1 ms(03dp  
12000 qRnD{g|{1  
>j$y@"+  
Current assets Ufr,6 IX  
60000 ;*}tbh3;.  
50000 g#/"3P 2 H  
p.|NZXk%%a  
Total assets bs9X4n5  
100000 0c6Ea>S[  
90000 N0_@=uE  
FZ~^cK9g:  
Current liabilities ZGZ1Q/WH  
20000 R Q2DTQ-$  
18000 l1I\khS  
1HS43!  
Total liabilities yJn<S@)VT:  
30000 ,z0~VS:g8  
25000 (@&+?A"6`  
a 0+W-#G  
z iTE*rNJ  
During the audit, John has the following findings: E YXHxo  
(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: r&_bk Y%  
Dr. Cash in Bank  RMB 5820000 |Jpi| '  
Dr. Financial Expenses RMB 180000 u]uZc~T  
Cr. Notes Receivable RMB 6000000 ews{0  
(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: .:/[%q{k  
Dr. Non-operating Expenses RMB 3000000 [wv;CUmgc  
Cr. Provisions RMB 3000000 p38RgEf  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 6[~_;0  
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: vg;9"A!(  
Dr. Provisions RMB 3000000 ,|G~PC8  
Cr. Cash in Bank RMB 2500000 0n-S%e5  
Cr. Non-operating Income RMB 500000 wMvAm%}+  
Required: DT#F?@LG(  
(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. N,ysv/zq7  
(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: 5|_El/G  
(a)Inventory Turnover Rate in 20×8; $WICyI{$  
(b)Gross Profit Ratio in 20×8; ;*[ oi  
(c)After Tax Return on Total Assets in 20×8; and c>.=;'2  
(d)Current Ratio as at December 31, 20×8 w6&p4Jw/H?  
(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. f)#rBAkt  
【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。 l:- <CbG  
以下是未经审计财务报表的部分信息: ZXH{9hxd  
                             (单位:千元) K$kI%eGZA  
项目 20×8 20×7 o7sIpE9  
营业收入 64 000 48 000 4RyQ^vL  
营业成本 54 000 42 000 wT@{=s,  
净利润 30 -20 E@[ZwTnJ  
O f.%rpgy  
20×8年12月31日 20×7年12月31日 uG,*m'x']  
存货 16 000 12 000 gEISnMH  
流动资产 60 000 50 000 Ce`#J6lT  
总资产 100 000 90 000 Tx:S{n7&  
流动负债 20 000 18 000 9gQ ]!Oq  
总负债 30 000 25 000 Z%$ tV3a?  
在审计过程中,约翰发现以下事项: fq4[/%6,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: GMOnp$@H^s  
借:银行存款5 820 000 ,0\P r  
  财务费用 180 000 }=$> w@mJ  
  贷:应收票据6 000 000 S2<evs1d  
(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: Lm1  -  
借:营业外支出  3 000 000 uRCZGg&V?#  
  贷:预计负债 3 000 000 R?5v //[  
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: 1 WUlBr/k  
借:预计负债   3 000 000  MN<uIqG  
  贷:银行存款  2 500 000 :sA$LNj}  
    营业外收入   500 000 d<_#Q7]I4  
要求: p,K!'\  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 ul^VGW>i  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: 6xiCTs0@  
(a)20×8年存货周转率 0'zX6%  
(b)20×8年销售毛利率 iTc q=  
(c)20×8年总资产净利率 K'U8ft*_  
(d)20×8年12月31日的流动比率 e]zd6{g[m  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) Z# o;H$  
【答案】 ^t}8E2mq  
(1)应选择营业收入作为计算重要性水平的基础。 bvF-F$n%F  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 #,CK;h9jy!  
=g{Hs1W  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 Zonr/sA~  
销售毛利率=(64000-54000)/64000×100%=15.63% 4zhg#  
总资产净利率=30/[(100000+90000)/2]=0.03% ^?R8>97_?  
流动比率=60000/20000=3 =O?? W8u  
(3) 0x,NMS  
a.应建议做如下审计调整分录: 1+v!)Y>Z&  
借:应收票据 6 000 000 *IQQsfL)  
  贷:短期借款 5 820 000 WY$c^av<  
    财务费用  180 000 w^E$R  
b.应建议做如下审计调整分录: s6(bTO.  
借:预计负债 3 000 000 0P l>k'9  
  贷:营业外支出 500 000 #u/5 nm  
    其他应付款 2 500 000 6rBP,\m  
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