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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)。 PS`)6yn{_  
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: 0RtqqNFD  
                         (Expressed in RMB thousands) ReZ|q5*  
FINANCLAL STATEMENTS ITEMS pL-p  
20×8 0@*rp7   
20×7 jBI VZ!X  
{-Yp~HQ F  
Sales lsJ'dS  
64000 `U2Z(9le  
48000 'V 1QuSd  
 $Jb+}mlT  
Cost of sales HQ/PHUg2  
54000 Iimz  
42000 ofcoNLX5c  
6dC!&leNi  
Net profit aina6@S  
30  PovPO  
-20 q/70fR7{v  
c{|soc[#  
e3) rF5pp  
December 31, 20×8 ;oob TW{  
December 31, 20×7 r6Pi ZgR  
1ww|km  
Inventory A){kitx-i)  
16000 q Z`@Ro  
12000 1tQZyHc42;  
k5g\s9n]  
Current assets I4qzdD  
60000 ?#pL\1"E  
50000 RL.%o?<&?  
$'?CY)h{  
Total assets | 2p\M?@  
100000 [gIStKe  
90000 @8n0GCv  
fm&l 0  
Current liabilities KW+^9&lA  
20000 t(p  
18000 =Q3Go8b4HJ  
.? !{.D  
Total liabilities }-: d*YtK  
30000 FE/&<g0,:  
25000 s![=F}ck  
[OH>NpL  
Zu&trxnNf[  
During the audit, John has the following findings: 7D9R^\K  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: @_N -> l  
Dr. Cash in Bank  RMB 5820000 if#$wm%  
Dr. Financial Expenses RMB 180000 (Clf]\_II  
Cr. Notes Receivable RMB 6000000 I?bL4u$\  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: clG3t eC  
Dr. Non-operating Expenses RMB 3000000 ;u}MG3Y8  
Cr. Provisions RMB 3000000 j1**Ch/  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 <0v'IHlZ8  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: 8Q#&=]W$  
Dr. Provisions RMB 3000000 u`E_Q8  
Cr. Cash in Bank RMB 2500000 P4R.~J ;8  
Cr. Non-operating Income RMB 500000 wT*`Od8w  
Required: iLv"ZqGrw  
(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. ,2&'8:B  
(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: 3Y=T8Gi#  
(a)Inventory Turnover Rate in 20×8; HA GWA2wQ  
(b)Gross Profit Ratio in 20×8; /*r MveT  
(c)After Tax Return on Total Assets in 20×8; and Z#7HuAF{]  
(d)Current Ratio as at December 31, 20×8 .u W_(Rqg  
(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. 9Ki86  
【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。 E%H,Hk^  
以下是未经审计财务报表的部分信息: `n5RDz/f0  
                             (单位:千元) w$61+KHK  
项目 20×8 20×7 [m}x  
营业收入 64 000 48 000 2R<1  ^  
营业成本 54 000 42 000 Pvbw>k;  
净利润 30 -20 b*P \a  
ag|d_;  
20×8年12月31日 20×7年12月31日 ~@itZ,d\  
存货 16 000 12 000 [}P|OCW  
流动资产 60 000 50 000 Br-y`s~cP  
总资产 100 000 90 000 Y*w< ~m  
流动负债 20 000 18 000 El"XF?OgpP  
总负债 30 000 25 000 =YLt?5|e  
在审计过程中,约翰发现以下事项: MKoN^(7  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: q'  _  
借:银行存款5 820 000 :*}tkr4&eh  
  财务费用 180 000 Eptsxyz{  
  贷:应收票据6 000 000 yKDg ~zsh  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 1<bSHn9  
借:营业外支出  3 000 000 ]S;e#u{QE  
  贷:预计负债 3 000 000 Hb!Q}V+Kb8  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: W=F?+Kg L  
借:预计负债   3 000 000  x%cKTpDh!  
  贷:银行存款  2 500 000 H(?z?2b p  
    营业外收入   500 000 {(xNC#   
要求: e^Jy-?E  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 /SN .M6~  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: |$bZO`^  
(a)20×8年存货周转率 p9l&K/  
(b)20×8年销售毛利率 [DjdR_9*I  
(c)20×8年总资产净利率 fFSW\4JD=  
(d)20×8年12月31日的流动比率 U$0#j  
(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) mRQ F5W6  
【答案】 x`C;  
(1)应选择营业收入作为计算重要性水平的基础。 xA&G91|s  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。   ;h  
zZ;tSKL  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 &y Vii^  
销售毛利率=(64000-54000)/64000×100%=15.63% ? +`Zef.g  
总资产净利率=30/[(100000+90000)/2]=0.03% (CuaBHR  
流动比率=60000/20000=3 m;Sw`nw?  
(3) vcV=9q8P1  
a.应建议做如下审计调整分录: %v}:#_va]  
借:应收票据 6 000 000 hQ<"  
  贷:短期借款 5 820 000 mYa0_P%^  
    财务费用  180 000 )O2^?Q quS  
b.应建议做如下审计调整分录: -*?a*q/#nQ  
借:预计负债 3 000 000 vQBfT% &Q-  
  贷:营业外支出 500 000 F Fg0}  
    其他应付款 2 500 000 N15{7 ,   
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