论坛风格切换切换到宽版
  • 3173阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 !1ED~3 /X  
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: Nd;K u6  
                         (Expressed in RMB thousands) S ;)w.  
FINANCLAL STATEMENTS ITEMS v-PXZ'7~  
20×8 IyPwP*A  
20×7 G%s 2P.cd  
"T|PS 6R~  
Sales (Tbw3ENz  
64000 ~x|F)~:0=  
48000 T87 m?a$  
07[_.i.l  
Cost of sales = 17t- [  
54000 @0F3$  
42000 .dav8n*  
bLwAXW2K+  
Net profit 7:2WgL o  
30 i{`;R  
-20 / \hzb/  
wbst8 *$  
1A\OC  
December 31, 20×8 |fHV2Y`:g  
December 31, 20×7 *#C+iAF|)'  
oIduxbAp  
Inventory OEkN(wF  
16000 @ g&ct>@y  
12000 W`u[ h0\c  
eb=D/  
Current assets o/+13C  
60000 lhBT@5Dm9  
50000 +Nt2 +Y:O  
}3OKC2K~  
Total assets FN8NTBk  
100000 "*Tb" 'O  
90000 J% ,*is EL  
egq67S  
Current liabilities IyWI5Q"t  
20000 *^:N.&]  
18000 28UU60  
RH&~+5  
Total liabilities MpF$xzh  
30000 L:i-BI`J  
25000 <OIIoB?t  
orjj' +;X  
U15H@h  
During the audit, John has the following findings: ,&R/4 :I  
(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: <1t*I!e_  
Dr. Cash in Bank  RMB 5820000 ~,i-8jl,  
Dr. Financial Expenses RMB 180000 #6CC3TJ'k  
Cr. Notes Receivable RMB 6000000 .p e(lP  
(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: T>NDSami  
Dr. Non-operating Expenses RMB 3000000 r(RKwr:m  
Cr. Provisions RMB 3000000 <|SRe6m  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 lc ~%=  
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: s]f6/x/~  
Dr. Provisions RMB 3000000 m>MB7,C;N  
Cr. Cash in Bank RMB 2500000 B Ere*J  
Cr. Non-operating Income RMB 500000 f PM8f  
Required: oz}+T(@O  
(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. !X;1}  
(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: 7G/1VeVjB  
(a)Inventory Turnover Rate in 20×8; [E/\#4b  
(b)Gross Profit Ratio in 20×8; '*"vkgN  
(c)After Tax Return on Total Assets in 20×8; and 5 4L\Jx  
(d)Current Ratio as at December 31, 20×8 !& z(: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. v~@pMA$(h  
【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。 'qOREN  
以下是未经审计财务报表的部分信息: 5'X ]k@m_  
                             (单位:千元) 4*Hgv:0?kI  
项目 20×8 20×7 M!REygyx  
营业收入 64 000 48 000 ?'KL11@R  
营业成本 54 000 42 000 "O%gFye  
净利润 30 -20 JYW)uJ  
/#m=*&!CB  
20×8年12月31日 20×7年12月31日 +O*/"]h  
存货 16 000 12 000 jhb6T ?}  
流动资产 60 000 50 000 B4i!/@0s  
总资产 100 000 90 000 6er-{.L=  
流动负债 20 000 18 000 ^$'z!+QRM  
总负债 30 000 25 000 2kIa*#VOJ  
在审计过程中,约翰发现以下事项: U qFv}VsnF  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: /Z@tv .f  
借:银行存款5 820 000 x6e}( &p*  
  财务费用 180 000 8&)DE@W  
  贷:应收票据6 000 000 u (em&M  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: &3TEfvz  
借:营业外支出  3 000 000 hKT  
  贷:预计负债 3 000 000 29?,<bB)  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: d;>#Sxf  
借:预计负债   3 000 000  `CgaS#  
  贷:银行存款  2 500 000 woD>!r>)  
    营业外收入   500 000 RF%KA[Dj  
要求: |~X ;1j!  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 SBIj<Yy]  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: vM*($qpAy  
(a)20×8年存货周转率 L>SjllY  
(b)20×8年销售毛利率 \<y#R~7s  
(c)20×8年总资产净利率 w[I E  
(d)20×8年12月31日的流动比率 ih P|E,L=L  
(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) .`4{9?bR  
【答案】 :$m}UA-9  
(1)应选择营业收入作为计算重要性水平的基础。 `m!j$,c.  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 Ns7(j-  
/p+>NZ"b  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 &iA?+kV  
销售毛利率=(64000-54000)/64000×100%=15.63% uFPF!Ern  
总资产净利率=30/[(100000+90000)/2]=0.03% A.EbXo/  
流动比率=60000/20000=3 K%F,='P}  
(3) d\ 1Og\U|A  
a.应建议做如下审计调整分录: (tZrw5 @  
借:应收票据 6 000 000 n=c 2K c  
  贷:短期借款 5 820 000 |!"`MIw,  
    财务费用  180 000 9&_<f}ou  
b.应建议做如下审计调整分录: .R./0Ot tx  
借:预计负债 3 000 000 ZRg;/sX]  
  贷:营业外支出 500 000 RWg No #<  
    其他应付款 2 500 000 :QB<?HaS'  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个