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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)。 1Dl6T\20  
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: bMxK@$G~  
                         (Expressed in RMB thousands) x-e6[_F  
FINANCLAL STATEMENTS ITEMS Mx$&{.LFJ  
20×8 e"52'zAV-  
20×7 ( 6 Od   
*67K_<bp]  
Sales #,u|*O:  
64000 Q{RmE:  
48000 10i$b<O  
q+y\pdhdO  
Cost of sales XS">`9o!  
54000 kQ}n~Hn  
42000 zD79M  
=jJEl=*S  
Net profit qQi\/~Y[:  
30 u }gavG l  
-20 M{Z ;7n'  
8v4 o+w P  
b.@a,:"  
December 31, 20×8   D**GC  
December 31, 20×7 o[T+/Ej&  
*Bq}.Yn  
Inventory 52dD(  
16000 <ZF|2  
12000 yGf7k>K'  
:t{~Mi=T  
Current assets E5d$n*A  
60000 wOl?(w=|  
50000 UnF8#~  
\ph.c*c  
Total assets /,I cs  
100000 pW(rNAJ!  
90000 ) ;\c{QF  
cKe%P|8  
Current liabilities <4"-t Ya  
20000  :^.wjUI  
18000 15\m.Ix  
#_@cI(P  
Total liabilities zKO7`.*  
30000 jC9us>b  
25000 3}0\W.jH  
VN0We<\Z  
UJ)pae  
During the audit, John has the following findings: 8Ojqm#/f  
(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: 0jf6 z-4  
Dr. Cash in Bank  RMB 5820000 :oP LluW*  
Dr. Financial Expenses RMB 180000 6<._^hyq  
Cr. Notes Receivable RMB 6000000 " B#|C'   
(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: hm`=wceK  
Dr. Non-operating Expenses RMB 3000000 hj [77EEz  
Cr. Provisions RMB 3000000 [y[d7V9_o  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 sUZA!sv  
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: - {cHp  
Dr. Provisions RMB 3000000 z1PwupXt1  
Cr. Cash in Bank RMB 2500000 NXU:b"G S  
Cr. Non-operating Income RMB 500000 [1VA`:?W  
Required: +jGHR& A t  
(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. /o9T [ ^\  
(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: ]:<! (  
(a)Inventory Turnover Rate in 20×8; ,#A(I#wL~  
(b)Gross Profit Ratio in 20×8; J:L+q} A  
(c)After Tax Return on Total Assets in 20×8; and $;qi -K3j  
(d)Current Ratio as at December 31, 20×8 %l F*g  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. r~t`H*C)}  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 hmO2s/~  
以下是未经审计财务报表的部分信息: 5Q?Jm~H9  
                             (单位:千元) 7 A)\:k  
项目 20×8 20×7 ,c p2Fac  
营业收入 64 000 48 000 ~RhUg~o  
营业成本 54 000 42 000 ~t`^|cr|  
净利润 30 -20 +I3jI <  
Jz}nV1G(jz  
20×8年12月31日 20×7年12月31日 /4:bx#;A  
存货 16 000 12 000 >l Qo _p(;  
流动资产 60 000 50 000 ,=:K&5mCv  
总资产 100 000 90 000 z%;p lMj  
流动负债 20 000 18 000 zfIo] M`  
总负债 30 000 25 000 &L ;ocd$  
在审计过程中,约翰发现以下事项: H U|.5tP  
(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" p1(|G  
借:银行存款5 820 000 Ot t6y  
  财务费用 180 000 uN|A}/hr]  
  贷:应收票据6 000 000 )h{&O ,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:  [XfR`@  
借:营业外支出  3 000 000 3Vb4z Zsl  
  贷:预计负债 3 000 000 "yn~axk7  
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: Gm=qn]c  
借:预计负债   3 000 000  -Zt!H%U  
  贷:银行存款  2 500 000 i"2OsGT  
    营业外收入   500 000 +)Z]<O  
要求: D*XrK0#Z`  
(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。 #2{-6ey  
(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: oaY_6  
(a)20×8年存货周转率 IGdiIhH~2  
(b)20×8年销售毛利率 gq+SM  i=  
(c)20×8年总资产净利率 1Ms[$$b$  
(d)20×8年12月31日的流动比率 j]Auun  
(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) "HMEoZ  
【答案】 *;7y 5ZJ  
(1)应选择营业收入作为计算重要性水平的基础。 :cT)M(o  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 7FB?t<x  
^|Ap_!t$;  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ~f/|bcep  
销售毛利率=(64000-54000)/64000×100%=15.63% Njq}M/{U  
总资产净利率=30/[(100000+90000)/2]=0.03% YB#fAU  
流动比率=60000/20000=3 )`u17 {  
(3) (`x_MTLL  
a.应建议做如下审计调整分录: DiCz%'N  
借:应收票据 6 000 000 $%<{zWQm  
  贷:短期借款 5 820 000 #8$?# dT  
    财务费用  180 000 h<9s& p  
b.应建议做如下审计调整分录: }V?m =y [  
借:预计负债 3 000 000 YW}$eW*  
  贷:营业外支出 500 000 =C"[o\]VV  
    其他应付款 2 500 000 b IDUa  
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