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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)。 4S+E% b|)  
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: g@t..xJ,  
                         (Expressed in RMB thousands)  MkdC*|  
FINANCLAL STATEMENTS ITEMS #5^OO ou|  
20×8 xU{0rM"  
20×7 2cS94h  
#PC*l\ )  
Sales 2w~Vb0  
64000 .4 w "3>  
48000 e<8KZ  
+wHa)A0MW  
Cost of sales GVf[H2%H  
54000 ]A+t@/k  
42000 9 )[)0 7  
^[+2P?^K  
Net profit wvxqgXnB\  
30 9N2.:<so  
-20 ZOppec1D  
:YLYCVi|  
wpNb/U  
December 31, 20×8 8MU7|9 Q  
December 31, 20×7 c>r~pY~$  
RZ9_*Lq7+  
Inventory u ^2/:L  
16000 JHg;2xm"<K  
12000 gtY7N>e  
U(~Nmo'  
Current assets "cOBEhn%l  
60000 PVN`k, 4  
50000 >h9~ /  
TL -AL tG  
Total assets Mx 3fT >?  
100000 I;<__  
90000 6aAN8wO;b  
az }zoFl  
Current liabilities rc`Il{~k  
20000 ne[H`7c  
18000 hsK(09:J  
G !D~*B9 G  
Total liabilities ^g<Lu/5w  
30000 sAK&^ g  
25000 qr*e9Uk^  
QdD@[  
M%!j\}2A  
During the audit, John has the following findings: d(5j#?  
(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((?h,nm  
Dr. Cash in Bank  RMB 5820000 '1G0YfG}n  
Dr. Financial Expenses RMB 180000 ~jWp D7px  
Cr. Notes Receivable RMB 6000000 J|z' <W  
(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: ~ihi!u%~}  
Dr. Non-operating Expenses RMB 3000000 5a&gdqg]  
Cr. Provisions RMB 3000000 CWD $\K G  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 #TgP:t]p  
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["n] i  
Dr. Provisions RMB 3000000 [H2su|rBI`  
Cr. Cash in Bank RMB 2500000 ZS&lXgo  
Cr. Non-operating Income RMB 500000 ~(cqFf  
Required: LG?b]'#  
(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. /pGx !  
(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: 0U2dNLc  
(a)Inventory Turnover Rate in 20×8; 7=A @P  
(b)Gross Profit Ratio in 20×8; I wu^@  
(c)After Tax Return on Total Assets in 20×8; and PhmtCp0-7-  
(d)Current Ratio as at December 31, 20×8 a=[|"J<M  
(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. @d ^MaXp_P  
【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。 Wl,I%<&j}  
以下是未经审计财务报表的部分信息: pQm-Hr78j  
                             (单位:千元) ,(+ZD@Rg  
项目 20×8 20×7 %VrMlG4hx  
营业收入 64 000 48 000 AUaupNN  
营业成本 54 000 42 000 /DSy/p0%  
净利润 30 -20 Hxj8cX UF|  
]/mRMm9"3h  
20×8年12月31日 20×7年12月31日 368H6 Jj  
存货 16 000 12 000 n+'s9  
流动资产 60 000 50 000 Q0""wR q'  
总资产 100 000 90 000 !Ome;g S)  
流动负债 20 000 18 000 r"lh\C|  
总负债 30 000 25 000 I=8MLv  
在审计过程中,约翰发现以下事项: 0B5d$0  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: ^;EwZwH[  
借:银行存款5 820 000 DH4|lb}  
  财务费用 180 000 uF T5Z  
  贷:应收票据6 000 000 {5T:7* J  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: wY7+E/  
借:营业外支出  3 000 000 {6wy}<ynC+  
  贷:预计负债 3 000 000 u z:@  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: b$B-LvHd1  
借:预计负债   3 000 000  i32S(3se  
  贷:银行存款  2 500 000 8WG_4e  
    营业外收入   500 000 T(*A0  
要求: & y7~  
(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。 /5:qS\Zl  
(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: wV{VV?h}  
(a)20×8年存货周转率 Q,\S3>1n  
(b)20×8年销售毛利率 bB.Yq3KI  
(c)20×8年总资产净利率 ;BEX|w xn  
(d)20×8年12月31日的流动比率  p;vrPS  
(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) X*M--*0q'  
【答案】 \Xg`@JrTM  
(1)应选择营业收入作为计算重要性水平的基础。 WQY\R!+  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 o@|kq1m8  
`Jl_'P}  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 JjQTD-^  
销售毛利率=(64000-54000)/64000×100%=15.63% 6IL-S%EGK1  
总资产净利率=30/[(100000+90000)/2]=0.03% @<p9 O0  
流动比率=60000/20000=3 "(E%JAwZ^W  
(3) %VgK::)r  
a.应建议做如下审计调整分录: /_/Z/D!  
借:应收票据 6 000 000 <Ow+LJWQK  
  贷:短期借款 5 820 000 G#z9=NF~V  
    财务费用  180 000 9CHn6 v ~)  
b.应建议做如下审计调整分录: nZkMyRk  
借:预计负债 3 000 000 `AEL e_  
  贷:营业外支出 500 000 ko T: r  
    其他应付款 2 500 000 -"n8Wv  
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