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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)。 =[O;/~J%:  
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: z0;+.E!  
                         (Expressed in RMB thousands) C~4$A/&(  
FINANCLAL STATEMENTS ITEMS G22= 8V  
20×8 wvAXt*R  
20×7 @"*8nV#  
^]He]FW':G  
Sales %ZF6%m0S  
64000 WJG&`PP  
48000 #,dE )  
Pg3O )D9  
Cost of sales PvzB, 2":  
54000 jk0Ja@8PK  
42000 *@'\4OO  
zt1Pu /e  
Net profit 1* _wJ  
30 0K -jF5i$`  
-20 `>@n6>f  
pN+lC[C  
@_&@M~ u  
December 31, 20×8 y//yLrs;  
December 31, 20×7 +jcg[|-' /  
U>^u!1X  
Inventory UR~9*`Z ,  
16000 Sm2 |I6  
12000 "{0 o"k  
tqY)   
Current assets &H!#jh\w  
60000 sjLI^#a  
50000 hP4*S^l  
H26'8e  
Total assets eMf+b;~R  
100000 %DAF2 6t  
90000 Ku{DdiTg>  
g;U f?  
Current liabilities {`0GAW)q  
20000 pq`Bg`c  
18000 f`X#1w9  
Ak!l}d  
Total liabilities jI$}\*g  
30000 V~y4mpfX  
25000 =N-,.{`  
,Yg<Z1  
;mV,r,\dH  
During the audit, John has the following findings: |Ew\Tgo/2  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: CqVh9M.ah  
Dr. Cash in Bank  RMB 5820000 >r7{e:~q  
Dr. Financial Expenses RMB 180000 c43" o  
Cr. Notes Receivable RMB 6000000 #NM .g  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: RltG/ZI  
Dr. Non-operating Expenses RMB 3000000 ]9?_ m@Ihx  
Cr. Provisions RMB 3000000 <tZPS`c'_  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 kI974:e42  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: 6g@@V=mf  
Dr. Provisions RMB 3000000 >= Hcw  
Cr. Cash in Bank RMB 2500000 %gB 0\C  
Cr. Non-operating Income RMB 500000 ;b:Ct<  
Required: rJJI<{$  
(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. iYj+NL  
(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: }}v04~  
(a)Inventory Turnover Rate in 20×8; 24 S,w>j  
(b)Gross Profit Ratio in 20×8; b'Gn)1NE  
(c)After Tax Return on Total Assets in 20×8; and U$KdY _Z97  
(d)Current Ratio as at December 31, 20×8 zV { [0s  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. rt5UT~  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 Lxm1.TOJ  
以下是未经审计财务报表的部分信息: #`5 M( o  
                             (单位:千元) EJYfk?(B  
项目 20×8 20×7 -`6O(he  
营业收入 64 000 48 000 \M/XM6:UG4  
营业成本 54 000 42 000 ]@bo;.  
净利润 30 -20 9viQ<}K<  
*B(na+  
20×8年12月31日 20×7年12月31日 DoA4#+RU  
存货 16 000 12 000 5H#3PZaQ  
流动资产 60 000 50 000 ANh5 -8y  
总资产 100 000 90 000 =V:rO;qX+@  
流动负债 20 000 18 000 w/s{{X<bF  
总负债 30 000 25 000 8cy#[{u`;  
在审计过程中,约翰发现以下事项: )+[IR  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: dX0A(6  
借:银行存款5 820 000 T"-HBwl  
  财务费用 180 000 &#Sg1$/+  
  贷:应收票据6 000 000 @*W,Jm3Y  
(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: emb~l{K$  
借:营业外支出  3 000 000 fRJSo%  
  贷:预计负债 3 000 000 Rxld$@~-(]  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: ^I9x@t  
借:预计负债   3 000 000  0V*L",9M  
  贷:银行存款  2 500 000 u79.`,Ad&  
    营业外收入   500 000 /EhojODMF  
要求: zEJ|; oL  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 ?lCKZm.,(-  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: `':$PUz,g  
(a)20×8年存货周转率 C\UD0r'p?  
(b)20×8年销售毛利率 0Ph,E   
(c)20×8年总资产净利率 <1]# E@  
(d)20×8年12月31日的流动比率 5n zk Zw  
(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) Mq]~Ka3q7  
【答案】 CDe i+ q  
(1)应选择营业收入作为计算重要性水平的基础。 |{]\n/M  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 G}mJtXT#=  
@jg*L2L6  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 rixNz@p'%  
销售毛利率=(64000-54000)/64000×100%=15.63% <pRb#G"  
总资产净利率=30/[(100000+90000)/2]=0.03% Q~]#x![u0  
流动比率=60000/20000=3 J=W"FEXTL7  
(3) LOi5 ^Um|  
a.应建议做如下审计调整分录: D52ELr7  
借:应收票据 6 000 000 R<)7,i`F  
  贷:短期借款 5 820 000 IZeWswz  
    财务费用  180 000 y!fV+S,  
b.应建议做如下审计调整分录: qR!SwG44+  
借:预计负债 3 000 000 SZH,I&8  
  贷:营业外支出 500 000 LX4S}QXw  
    其他应付款 2 500 000 R1/ )Yy  
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