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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)。  Sg(\+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: dd@ D s  
                         (Expressed in RMB thousands) #9A*BbY  
FINANCLAL STATEMENTS ITEMS mAe)Hy %  
20×8 :Z6l)R+V  
20×7 c A{,2CYc  
ApcE)mjpc  
Sales ;9)=~)  
64000  \Awqr:A&  
48000 BtQqUk#L2  
Lp+?5DjLT  
Cost of sales K~qKr<)  
54000 D e$K  
42000 2W/*1K}  
g{hbq[>X]  
Net profit 1V]j8  
30 |KSoS#Y  
-20 h0l_9uI  
iH-(_$f;  
NRs%q}lX  
December 31, 20×8 "Fxw" I <  
December 31, 20×7 i}C%`1+(  
)<T2J0*  
Inventory WmblY2  
16000 j^L n\N]^  
12000 %'9&Js O  
G%%5lw!y'  
Current assets W)`H(J  
60000 u}jC$T>2%6  
50000 p0pA|  
zH *7!)8  
Total assets f%%'M.is  
100000 .zJZ*\2ob  
90000 k[1w] l8  
wNl "y  
Current liabilities ?cD_\~  
20000 ka:wD?>1i  
18000 Jx8DVjy  
bFfDaO<k  
Total liabilities ahw0}S  
30000 G+ NTn\   
25000 VWMr\]g  
vARZwIu^D  
okBaQH2lUl  
During the audit, John has the following findings: {<2q  
(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: +F^X1  
Dr. Cash in Bank  RMB 5820000 .j`8E^7<  
Dr. Financial Expenses RMB 180000 lH>6;sE  
Cr. Notes Receivable RMB 6000000 9}11>X  
(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: z| zd=3c  
Dr. Non-operating Expenses RMB 3000000 B(pHo&ox  
Cr. Provisions RMB 3000000 i]0$ 7s9!  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 Bh6lK}9  
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: tBE-:hX*  
Dr. Provisions RMB 3000000 ?WrL<?r)}U  
Cr. Cash in Bank RMB 2500000 [Ib17#74  
Cr. Non-operating Income RMB 500000 -raZ6?Zjc  
Required: Aoy=gK  
(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. _/F}y[B7d  
(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: {G _|gs  
(a)Inventory Turnover Rate in 20×8; SXmh@a"*\  
(b)Gross Profit Ratio in 20×8; 9~}8?kPNw=  
(c)After Tax Return on Total Assets in 20×8; and mtNB09E(  
(d)Current Ratio as at December 31, 20×8 dkOERVRe  
(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. L%f$ &  
【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。 \3cg\Q+~  
以下是未经审计财务报表的部分信息: lDG.\u  
                             (单位:千元) BWsD~Ft  
项目 20×8 20×7 l4q7,%G  
营业收入 64 000 48 000 Y67i\U>?  
营业成本 54 000 42 000 \LDcIK=  
净利润 30 -20 21\?FQrz  
#M8>)oc  
20×8年12月31日 20×7年12月31日 E>qehs,g  
存货 16 000 12 000 -257g;  
流动资产 60 000 50 000 i$4lBy_2  
总资产 100 000 90 000 s9BdmD^|#  
流动负债 20 000 18 000 rX nG"A  
总负债 30 000 25 000 |r53>,oR<:  
在审计过程中,约翰发现以下事项: :']O4v#^  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: Xd 9<`gu  
借:银行存款5 820 000 V;]U]   
  财务费用 180 000 Bh!J&SM:  
  贷:应收票据6 000 000 9!Vp-bo  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: Z/I`XPmk  
借:营业外支出  3 000 000 aB4L$M8x  
  贷:预计负债 3 000 000 A*3R@G*h  
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: IeJ@G)  
借:预计负债   3 000 000  OY(znVHU  
  贷:银行存款  2 500 000 "RsH'`  
    营业外收入   500 000 DT#Z6A  
要求: C,3 yu,'  
(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。 n/GJ&qLi:g  
(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: ~8G cWy6  
(a)20×8年存货周转率 +4Lj}8,  
(b)20×8年销售毛利率 AmT*{Fz8  
(c)20×8年总资产净利率 ij1g2^],4  
(d)20×8年12月31日的流动比率 &bS!>_9  
(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) P+;@?ofB  
【答案】 nB86oQ/S  
(1)应选择营业收入作为计算重要性水平的基础。 {X>U`0P  
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)5I_\  
aV?r%'~Z  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ^b(> Bg )T  
销售毛利率=(64000-54000)/64000×100%=15.63% k3t2{=&'&x  
总资产净利率=30/[(100000+90000)/2]=0.03% [{9&KjI0K  
流动比率=60000/20000=3 6c&OR2HGqO  
(3) >.#tNFAs  
a.应建议做如下审计调整分录: BcD%`vGJ  
借:应收票据 6 000 000 U>_#,j  
  贷:短期借款 5 820 000 JZrUl^8E  
    财务费用  180 000 MFLw^10(T  
b.应建议做如下审计调整分录: _k.gVm  
借:预计负债 3 000 000 &0S/]E`_M  
  贷:营业外支出 500 000 N bW5a3=  
    其他应付款 2 500 000 RlTVx :  
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