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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)。 4qg] oiT  
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: {f[ X)  
                         (Expressed in RMB thousands) O_|p{65  
FINANCLAL STATEMENTS ITEMS KO&oT#S  
20×8 ?vocI  
20×7 ~,O}wT6q  
#]e](j>]  
Sales wf /DLAC  
64000 '/ GZ,~q  
48000 ]?n~?dD{]  
z|WDqB%/I  
Cost of sales b(?A^ a  
54000 YY9Ub  
42000 IWP[?U=  
ca?;!~%zA  
Net profit U Y')|2y 5  
30 PtT$#>hx]  
-20 ZE"Z_E;r  
{ , zg  
"bk'#?9  
December 31, 20×8 pb=yQ}.  
December 31, 20×7 K0z@gWGE  
<|c[ #f  
Inventory e2*Fe9:  
16000 &+-]!^2o  
12000 1,(uRS#bk  
EP}NT)z,{  
Current assets Y|y X]\,  
60000 h0n,WU/Kw  
50000 8[mj*^P  
q?2kD"%$  
Total assets g9oY K  
100000 (Gpk;DD  
90000 <o.?T*Q9  
Sp^jC Xu  
Current liabilities t*cVDA&K  
20000 6/&aBE=  
18000 G,JK$j>*l  
=VM4Q+'K  
Total liabilities 3FpSo+  
30000 [m{uJ dj\  
25000 {wyf> L0j  
`o,D[Jd  
A3c&V T6Q  
During the audit, John has the following findings: m-)yQM8  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: {fAj*,pzl  
Dr. Cash in Bank  RMB 5820000 _ ZC[h~9H  
Dr. Financial Expenses RMB 180000 6d# V  
Cr. Notes Receivable RMB 6000000 u@eKh3!  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: :c^9\8S  
Dr. Non-operating Expenses RMB 3000000 2$%E:J+2:$  
Cr. Provisions RMB 3000000 M~#% [?iU  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 EABy<i  
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: nlaeo"]  
Dr. Provisions RMB 3000000 +/Q ?<*[  
Cr. Cash in Bank RMB 2500000 a>/cVu'kz  
Cr. Non-operating Income RMB 500000 ^lCQHz  
Required: SFRQpQ06  
(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. d:1TSJff%/  
(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: _;yi/)-2  
(a)Inventory Turnover Rate in 20×8;  i%a jL  
(b)Gross Profit Ratio in 20×8; ~76qFZe-  
(c)After Tax Return on Total Assets in 20×8; and AB1,G|L  
(d)Current Ratio as at December 31, 20×8 b+qdl`V d  
(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. )i{B:w\ ^  
【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。 qH-':|h7  
以下是未经审计财务报表的部分信息: 'AjDB:Mt$  
                             (单位:千元) FZW:dsm  
项目 20×8 20×7 BO 3%p  
营业收入 64 000 48 000 j,BiWgj$8  
营业成本 54 000 42 000 5\|u] ~b  
净利润 30 -20 H^ \2,x Z  
}9,^=g-  
20×8年12月31日 20×7年12月31日 }xE}I<M  
存货 16 000 12 000 8>y!=+9_  
流动资产 60 000 50 000 0zvA>4cq)  
总资产 100 000 90 000 J SOgq/\  
流动负债 20 000 18 000 ;zc,vs  
总负债 30 000 25 000 fR6.:7&  
在审计过程中,约翰发现以下事项: lqe71](sK8  
(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: @3@oaa/v  
借:银行存款5 820 000 {f kP|d  
  财务费用 180 000 K=`;D  
  贷:应收票据6 000 000 ~0ku,P#D  
(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: U`h>[9  
借:营业外支出  3 000 000 }|Wn6X  
  贷:预计负债 3 000 000 2UGnRZ8:1Y  
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: L&s|<<L  
借:预计负债   3 000 000  PWw2;3`-6w  
  贷:银行存款  2 500 000 [O52Bn  
    营业外收入   500 000 #lHA<jI  
要求: &lp5W)D  
(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。 ]@D#<[5\  
(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: [es R!})  
(a)20×8年存货周转率 bEz1@"~ p  
(b)20×8年销售毛利率 *He%%pk  
(c)20×8年总资产净利率 3.^Tm+ C  
(d)20×8年12月31日的流动比率 ?U;KwS]%  
(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) {zf)im[.  
【答案】 hn@T ]k  
(1)应选择营业收入作为计算重要性水平的基础。 @&G< Np`  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 cLpkgK&a  
;[~:Y[N  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 klKd !  
销售毛利率=(64000-54000)/64000×100%=15.63% Xob,jo}a  
总资产净利率=30/[(100000+90000)/2]=0.03% n,E =eNc  
流动比率=60000/20000=3 zu@5 ,AH  
(3) 68k  
a.应建议做如下审计调整分录: P b(XR+  
借:应收票据 6 000 000 fEB>3hI  
  贷:短期借款 5 820 000 ">pt, QV  
    财务费用  180 000 ;HPQhN_  
b.应建议做如下审计调整分录: S)h0@;q  
借:预计负债 3 000 000 apxY2oE&  
  贷:营业外支出 500 000 'l| e}eti>  
    其他应付款 2 500 000 U=a'(fX  
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