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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)。 Y3~Uz#`SU  
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: ]TvMT  
                         (Expressed in RMB thousands) '}cSBbl&/n  
FINANCLAL STATEMENTS ITEMS pte\1q[N  
20×8 y-pdAkDh  
20×7 Th_@'UDa  
5Tn<  
Sales ,Yag! i>;  
64000 qlhc"}5x }  
48000 1P)K@ j   
=!Ik5LiD  
Cost of sales bTs2$81[  
54000 &A:&2sP8  
42000 E:` _P+2p  
aB%.]bi  
Net profit ZayJllaq^  
30 1^_W[+<S/  
-20 C(>!?-.  
xM())Z|2  
[REH*_  
December 31, 20×8 *r.% /^@  
December 31, 20×7 2)EqqX[D  
3MQHoxX  
Inventory R0t!y3r&N  
16000 [3dGHf;miw  
12000 ;CO qu#(  
A&}]:4@{  
Current assets +G;<D@gSa0  
60000 uh\G6s!4/  
50000 `8ob Xb  
wOH:'sk["  
Total assets @tT`s^e  
100000 Y`g O:d8  
90000 1 -Z&/3T]  
QRQ{Bq}#  
Current liabilities ^*jwe^  
20000 >p&"X 2 @  
18000 X#1WzWk '  
vhMoCLb  
Total liabilities q,K|1+jn  
30000 B9l~Y/3|  
25000 %=z>kU1|  
olv&K(-ccI  
\LUW?@gLa  
During the audit, John has the following findings: ",apO  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: Q``1^E'  
Dr. Cash in Bank  RMB 5820000 ;9~YQW@|  
Dr. Financial Expenses RMB 180000 qFVZhBC  
Cr. Notes Receivable RMB 6000000 'qVlq5.  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: ESviWCh0Fl  
Dr. Non-operating Expenses RMB 3000000 IFW(nB(  
Cr. Provisions RMB 3000000 Dx\~#$S!=  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 &q&z$Gc;m  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: ZQ"dAR /y  
Dr. Provisions RMB 3000000 :E{)yT  
Cr. Cash in Bank RMB 2500000 1G A.c:  
Cr. Non-operating Income RMB 500000 RZEq@q  
Required: UhR^Y{W5  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. ]prw=rD  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: p$F` 9_bZ  
(a)Inventory Turnover Rate in 20×8; ,7$&gx>2&  
(b)Gross Profit Ratio in 20×8; q AVypP?J  
(c)After Tax Return on Total Assets in 20×8; and \[!{tbK`2  
(d)Current Ratio as at December 31, 20×8 !UT!PX)  
(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. ;{8 X+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。 ke@OG! M/  
以下是未经审计财务报表的部分信息: ZKW1HL ]m  
                             (单位:千元) Cw^iA U  
项目 20×8 20×7 uv5NqL&  
营业收入 64 000 48 000 ,&Zp^  
营业成本 54 000 42 000 6r^ZMW  
净利润 30 -20 "[/W+&z[~  
NI/'SMj%  
20×8年12月31日 20×7年12月31日 uf]wX(*<k  
存货 16 000 12 000 Gy+c/gK  
流动资产 60 000 50 000 t(<k4ji,  
总资产 100 000 90 000 A|Ft:_Y  
流动负债 20 000 18 000 0rX%z$D+@  
总负债 30 000 25 000 };r EN`L  
在审计过程中,约翰发现以下事项:  8\nka5  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: "#36-  
借:银行存款5 820 000 r}Vr_  
  财务费用 180 000 Ag3+z+uS  
  贷:应收票据6 000 000 bfUKh%!M  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录:  QP"5A7=m  
借:营业外支出  3 000 000 bs}SFTL  
  贷:预计负债 3 000 000 TN Z -0  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: ?AO= )XV2  
借:预计负债   3 000 000  ZHwl9n#m  
  贷:银行存款  2 500 000 'oGMr=gp<&  
    营业外收入   500 000 zp4@T)  
要求: |+~P; fG  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 0(C[][a*u  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: (^T}6t3+4  
(a)20×8年存货周转率 y)fz\wk  
(b)20×8年销售毛利率 F" G+/c/L  
(c)20×8年总资产净利率 cEXd#TlY~X  
(d)20×8年12月31日的流动比率 )4o k@^.  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) f% 8n?f3;u  
【答案】 (" f~gz<<  
(1)应选择营业收入作为计算重要性水平的基础。 3Zz_wr6  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 lib^JJF  
R0w~ Z   
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 <}mA>c'k  
销售毛利率=(64000-54000)/64000×100%=15.63% A\"4[PXpQ  
总资产净利率=30/[(100000+90000)/2]=0.03% 79Aa~+i'_  
流动比率=60000/20000=3 (RUc>Qi  
(3) SA"4|#3>7  
a.应建议做如下审计调整分录: )+)qFGVz  
借:应收票据 6 000 000 Dir# [j  
  贷:短期借款 5 820 000 *Qngx  
    财务费用  180 000 Y3V2}  
b.应建议做如下审计调整分录: !!6@r| .  
借:预计负债 3 000 000 ?r$& O*;  
  贷:营业外支出 500 000 6DEH |2  
    其他应付款 2 500 000 5OTZa>H  
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