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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)。 ^#0U  ?9  
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: ^S6u<,   
                         (Expressed in RMB thousands) pZU9^Z?~6  
FINANCLAL STATEMENTS ITEMS IMk'#)  
20×8 b9XW9O `B  
20×7 P<fnLQ9  
'u` .P: u?  
Sales > 0< )=  
64000 ] 7 _`]7p  
48000 1$*%"5 a  
7w1wr)qSB  
Cost of sales `~X!Ll  
54000 ZR\VCVH\^  
42000  L_w+y  
Iz[@^IUx=  
Net profit d`1I".y  
30 |!F5.%PY  
-20 g&n)fF  
p^iRPI  
3R&lqxhg  
December 31, 20×8 wd/< 8>2X  
December 31, 20×7 . <tq6 1  
^V %rag  
Inventory xTGxvGv8  
16000 smm]6  
12000 _f6HAGDN  
b$eXFi/  
Current assets G7=p Bf  
60000 (|d34D OJ  
50000 ai*f F  
M4WiT<|]R  
Total assets V#jWege  
100000 ^_ojR4  
90000 +78CvjG  
<40rYr$/J  
Current liabilities IuZ) [*W  
20000 nhN);R~o"1  
18000 cT\I[9! )  
Gy[O)PEEh  
Total liabilities we#wH-  
30000 FW"^99mrnb  
25000 IL_d:HF|1  
jLJ1u/l>;  
F,5r9^,_  
During the audit, John has the following findings: Ys!>+nL|  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: %AN/>\#p  
Dr. Cash in Bank  RMB 5820000 hva2o`  
Dr. Financial Expenses RMB 180000 S!{t6'8K  
Cr. Notes Receivable RMB 6000000 _sy'.Fo  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: ,/O[=9l36R  
Dr. Non-operating Expenses RMB 3000000 E\u#t$  
Cr. Provisions RMB 3000000 %Qmk2  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 sK=0Np=`  
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: 5 |/9}^T  
Dr. Provisions RMB 3000000 G Xt4j  
Cr. Cash in Bank RMB 2500000 JCY~W=;v  
Cr. Non-operating Income RMB 500000 Z@gnsP N^r  
Required: {m`A!qcD|  
(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. LJVG~Yeo  
(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: GjB]KA^  
(a)Inventory Turnover Rate in 20×8; +\"-P72vjk  
(b)Gross Profit Ratio in 20×8;  d^(1TNS  
(c)After Tax Return on Total Assets in 20×8; and 0[<~?`:)  
(d)Current Ratio as at December 31, 20×8 <ER'Ed  
(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. H[b}kZW:a  
【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。 U}$DhA"r"  
以下是未经审计财务报表的部分信息: r ]>\~&?^F  
                             (单位:千元) )wVIb)`R>Y  
项目 20×8 20×7 MuBx#M/  
营业收入 64 000 48 000 IcIOC8WC  
营业成本 54 000 42 000 ^2 ]LV6I  
净利润 30 -20 >5G>D~b  
aiCn"j  
20×8年12月31日 20×7年12月31日 an2AX% u  
存货 16 000 12 000 Dr;iQkGP  
流动资产 60 000 50 000 xmGk*W)P  
总资产 100 000 90 000 :D7|%KK  
流动负债 20 000 18 000 t4K~cK  
总负债 30 000 25 000 9%sM*[A  
在审计过程中,约翰发现以下事项: )IT6vU"-yd  
(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: +%\oO/4Fs  
借:银行存款5 820 000 $mGvJ*9  
  财务费用 180 000 I^Z8PEc+  
  贷:应收票据6 000 000 6Fy@s  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: IaFr&  
借:营业外支出  3 000 000 \M]-bw`  
  贷:预计负债 3 000 000 w{ `|N$  
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: wNE$6  
借:预计负债   3 000 000  Q:6VYONN  
  贷:银行存款  2 500 000 eo^/c +FG  
    营业外收入   500 000 OlD`uA  
要求: YDmWN#  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 hnWo|! ,O$  
(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: 0uCT+-  
(a)20×8年存货周转率 UK*qKj. )  
(b)20×8年销售毛利率 ~2 u\  
(c)20×8年总资产净利率 bzi|s5!'<  
(d)20×8年12月31日的流动比率 7+w'Y<mJ  
(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) +rWZ|&r%  
【答案】 +CM7C%U   
(1)应选择营业收入作为计算重要性水平的基础。 PNSMcakD  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 >6Lm9&}  
# fhEc;t  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 f c6g  
销售毛利率=(64000-54000)/64000×100%=15.63% (bn Z y0  
总资产净利率=30/[(100000+90000)/2]=0.03% H;WY!X$x  
流动比率=60000/20000=3 F=)eLE{W  
(3) j;K#]  
a.应建议做如下审计调整分录: 7.bN99{xPM  
借:应收票据 6 000 000 *@ED}Mj+  
  贷:短期借款 5 820 000 U\+&cob.  
    财务费用  180 000 6gOe!m m  
b.应建议做如下审计调整分录: ;+pOP |P=  
借:预计负债 3 000 000 M,:Bl}  
  贷:营业外支出 500 000 VanB>|p6  
    其他应付款 2 500 000 L4f7s7rJ  
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