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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)。 ^V9|uHOJoq  
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: 6{udNv X  
                         (Expressed in RMB thousands) of7p~{3H  
FINANCLAL STATEMENTS ITEMS uVhzJu.  
20×8 |"KdW#.x  
20×7 LkK&<z  
Wi5Dl=  
Sales "Xws u8~  
64000 eJn_gKWb  
48000 @`nG &U  
w'_|X&@H  
Cost of sales wpC .!T  
54000 !B#lZjW#  
42000 @c"s6h&  
 )h>dD  
Net profit FYu30  
30 @].!}tz  
-20  !a\HdQ  
[e _csQ  
UUbO\_&y  
December 31, 20×8 _I3"35a  
December 31, 20×7 y= +OC1k\8  
_ MB/p  
Inventory 2*cc26o  
16000 z0a`*3 -2  
12000 x./"SQ=R+  
2h]CZD4  
Current assets Y}q~ Km  
60000 _akjgwu  
50000 z?VjlA(X  
H"Hl~~U  
Total assets q(R|3l^6T  
100000 G;pmR^  
90000 *}Gys/\!S  
PBEi"`i  
Current liabilities =oiz@Q@H  
20000 T*C F5S  
18000 0 "TPY(n  
z%JN|5  
Total liabilities 'L9hM.+  
30000 }.WO=IZ  
25000 5.oY$tb(  
/F|VYl^_  
{ ] 0T  
During the audit, John has the following findings: ci:|x =  
(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: ,z`D}< 3  
Dr. Cash in Bank  RMB 5820000 9B83HV4J  
Dr. Financial Expenses RMB 180000 Zy?!;`c*{  
Cr. Notes Receivable RMB 6000000 WD[jEWMV7D  
(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: mMWhUr  
Dr. Non-operating Expenses RMB 3000000 P\{s C6E  
Cr. Provisions RMB 3000000 ]c|JxgU  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 SfrM|o  
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: ![vy{U.:`  
Dr. Provisions RMB 3000000 $n IE;idk  
Cr. Cash in Bank RMB 2500000 &m9= q|;m  
Cr. Non-operating Income RMB 500000 \h0+` ;Q  
Required: q@VIFmqY!  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. *} Z  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: Y$)y:.2#  
(a)Inventory Turnover Rate in 20×8; QGGBI Ku   
(b)Gross Profit Ratio in 20×8; w}(pc }^U  
(c)After Tax Return on Total Assets in 20×8; and )$a6l8  
(d)Current Ratio as at December 31, 20×8 k,<7)-  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. q;f L@L@-  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 n+<  
以下是未经审计财务报表的部分信息: Qz2jV  
                             (单位:千元) usoyH0t!?  
项目 20×8 20×7 >f-RzQ k  
营业收入 64 000 48 000 /n$R-Q  
营业成本 54 000 42 000 {,T=Siy  
净利润 30 -20 K$:btWSm  
 z.2UZ%:  
20×8年12月31日 20×7年12月31日 4 CiRh  
存货 16 000 12 000 Rp:I&f$Hk/  
流动资产 60 000 50 000 W>&*.3{v  
总资产 100 000 90 000 g1y@z8Z{  
流动负债 20 000 18 000 `jhbKgR[  
总负债 30 000 25 000 a~JZc<ze  
在审计过程中,约翰发现以下事项: ;yjw(OAI*  
(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: At[SkG}b  
借:银行存款5 820 000 L >hLYIW  
  财务费用 180 000 j':<7n/A  
  贷:应收票据6 000 000 n? =O@yq  
(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: Qn-nO_JL  
借:营业外支出  3 000 000 j!;E >`g  
  贷:预计负债 3 000 000 >lek@euqw  
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: _ogN   
借:预计负债   3 000 000  as y:[r"  
  贷:银行存款  2 500 000 )MoHY   
    营业外收入   500 000 gF2 93Ez  
要求: d#ab"&$bv  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 E6 T=lwOZ  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: V;)+v#4{  
(a)20×8年存货周转率 _o+OkvhU  
(b)20×8年销售毛利率 N6S@e\*  
(c)20×8年总资产净利率 =dQF}-{!  
(d)20×8年12月31日的流动比率 sE{5&aCSR  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) ~qTC hCXP  
【答案】 XI`s M~'  
(1)应选择营业收入作为计算重要性水平的基础。  zNn  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 J5Q.v;  
qM 3(OvCt  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 |A0U 3$S=  
销售毛利率=(64000-54000)/64000×100%=15.63% <9$Pl%:  
总资产净利率=30/[(100000+90000)/2]=0.03% ]S@DVXH  
流动比率=60000/20000=3 !g|[A7<|  
(3) c3<H272\  
a.应建议做如下审计调整分录:  N PqO b  
借:应收票据 6 000 000 >*+n`"6  
  贷:短期借款 5 820 000 OP_\V8=  
    财务费用  180 000 o(D_ /]'8  
b.应建议做如下审计调整分录:  fNyXDCl  
借:预计负债 3 000 000 #W_-S0>&  
  贷:营业外支出 500 000 C9FAX$$^(Y  
    其他应付款 2 500 000 &&"+\^3  
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