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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)。 ,*0>CBJvv  
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: 2uw%0r3Vi6  
                         (Expressed in RMB thousands) IDzP <u8v  
FINANCLAL STATEMENTS ITEMS BW:&AP@B  
20×8 \~xsBPX+x  
20×7 [8Ub#<]]  
%'`Dd  
Sales HhNH"b&  
64000 qsFA~{o.  
48000 5<4njo?k  
PiI ):B>  
Cost of sales < PW*vo9v  
54000 e`R*6^e  
42000 -9-%_=6  
xpFu$2T6P.  
Net profit )aqu f<u@  
30 jD_(im5  
-20 Gyy:.]>&  
M O* m@  
gq[}/E0e  
December 31, 20×8 '. atbl  
December 31, 20×7 j3`:;'L  
 'm}~  
Inventory ]*juF[r(  
16000 $a\q<fN}  
12000 QfU 0*W?r  
9|jIrS%/~  
Current assets D.qbzJz  
60000 Pc? d@tm  
50000  2b1LC!'U  
]t0?,q. $7  
Total assets tDEpR  
100000 2c0eh-Gf  
90000 xkUsZ*X8B  
28X)s!W'  
Current liabilities n{Jvx >);  
20000 mg'-]>$$]  
18000 K* [cJ cY+  
f=~@e#U  
Total liabilities .j7|;Ag  
30000 w'M0Rd]  
25000 c)@M7UK[  
a;*&q/{o  
$C#~c1w  
During the audit, John has the following findings: !6<2JNf  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: o>U%3-+T^J  
Dr. Cash in Bank  RMB 5820000 Y z-b~D/=}  
Dr. Financial Expenses RMB 180000 sS5#Q  
Cr. Notes Receivable RMB 6000000 J_rCo4}  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: 22tY%Y9  
Dr. Non-operating Expenses RMB 3000000 Duptles  
Cr. Provisions RMB 3000000 woR((K] #G  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 2U~oWg2P  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: ?_<ZCH   
Dr. Provisions RMB 3000000 ` mCcD  
Cr. Cash in Bank RMB 2500000 dP )8T  
Cr. Non-operating Income RMB 500000 gvA&F |4  
Required: rQisk8 %  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. > )#*}JI  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: -iH/~a  
(a)Inventory Turnover Rate in 20×8; 0pkU1t~9  
(b)Gross Profit Ratio in 20×8; cO(|>&tJ  
(c)After Tax Return on Total Assets in 20×8; and Wt8;S$!=R  
(d)Current Ratio as at December 31, 20×8 2vj)3%:7#E  
(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. ]BAF  
【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。 m} Yf6:cr  
以下是未经审计财务报表的部分信息: IHxX:a/iv  
                             (单位:千元) ;'gzR C  
项目 20×8 20×7 3%<ia$  
营业收入 64 000 48 000 x( mY$l,il  
营业成本 54 000 42 000 XHpoaHyx  
净利润 30 -20 Q~-gtEv+&  
'Iu$4xo`[  
20×8年12月31日 20×7年12月31日 z)|56 F7'  
存货 16 000 12 000 0dIJgKanGP  
流动资产 60 000 50 000 PFEi=}Y@((  
总资产 100 000 90 000 MIt\[EB  
流动负债 20 000 18 000 $: Qi9N   
总负债 30 000 25 000 FpW{=4yk  
在审计过程中,约翰发现以下事项: Lk3@E u)  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: /}M@ @W  
借:银行存款5 820 000 I[[rVts  
  财务费用 180 000 TC R(  
  贷:应收票据6 000 000 zhN'@Wj'_  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: hrcR"OZ~X  
借:营业外支出  3 000 000 i$og v2J  
  贷:预计负债 3 000 000 Y/@4|9!  
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: ,HMB`vF  
借:预计负债   3 000 000  Itz_;+I.Mp  
  贷:银行存款  2 500 000 ;! CQFJ=  
    营业外收入   500 000 M6 0(yTm  
要求: ^8V]g1]fiG  
(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。 { Ja#pt  
(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: ?'h@!F%R'  
(a)20×8年存货周转率 [IV8  
(b)20×8年销售毛利率 )}u.b-Nt.  
(c)20×8年总资产净利率 xhqIE3gd  
(d)20×8年12月31日的流动比率 hsfVKlw-  
(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) `?Y/:4  
【答案】 SrHRpxy  
(1)应选择营业收入作为计算重要性水平的基础。 X.T.^}=  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 PJ #uYM  
y!aq}YS  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 IL>Gi`Y&  
销售毛利率=(64000-54000)/64000×100%=15.63% "2=v?,'t  
总资产净利率=30/[(100000+90000)/2]=0.03% bR ;H@Fdg?  
流动比率=60000/20000=3 %?RX}37K  
(3) <[a9"G 7  
a.应建议做如下审计调整分录: \" .3x PkE  
借:应收票据 6 000 000 iY*Xm,#  
  贷:短期借款 5 820 000 -{L[Wt{1  
    财务费用  180 000 *5|\if\  
b.应建议做如下审计调整分录: ld2 \/9+n  
借:预计负债 3 000 000 \:" s*-  
  贷:营业外支出 500 000 .6.oqb  
    其他应付款 2 500 000 V (X)Qu@R  
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