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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)。 WUWb5xA  
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: YeExjC  
                         (Expressed in RMB thousands) DET!br'z5  
FINANCLAL STATEMENTS ITEMS h NOYFH  
20×8 5- 5(`OZ{'  
20×7 UE,~_hp  
)|h;J4V  
Sales wz0$g4  
64000 ul=a\;3x#|  
48000 /IJ9_To  
~2A$R'xb  
Cost of sales h GA0F9.U  
54000 =Sb:<q+Q  
42000 C3 b0`|5  
c7l!G~yx'  
Net profit (-' 0g@0UA  
30 p-yOiG8b}  
-20 >, "D9!  
R3{*v =ov  
9{UP)1 7  
December 31, 20×8 -90ZI1O`  
December 31, 20×7 \, %o>M'  
4'{hI;&a&  
Inventory :&1=8^BY  
16000 kJvy<(iG  
12000 %I|+_ z&x  
;+ C o!L  
Current assets nhQ44qRgQ  
60000 a ._^E/EV  
50000 }Uwkef.Q  
Dmm r]~  
Total assets Rd vPsv} D  
100000 jgo<#AJ/E  
90000 -M1~iOb  
0(hv#C4  
Current liabilities 43u PH1 )  
20000 Ql: b1C,  
18000 iA%' ;V  
FU (}=5n  
Total liabilities }[KDE{,V  
30000 pRrqs+IJZ\  
25000 v/aPiFlw  
|auX*hb9  
|`k1zc)9  
During the audit, John has the following findings: ezg^5o;  
(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: ]w_   
Dr. Cash in Bank  RMB 5820000 RI5g+Du?  
Dr. Financial Expenses RMB 180000 oc3dd"8}@  
Cr. Notes Receivable RMB 6000000 qr'x0r|<>  
(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: %TW% |"v  
Dr. Non-operating Expenses RMB 3000000 %<=w[*i  
Cr. Provisions RMB 3000000 ~E<PtDab  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 (?!(0Ywbg  
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: w;yiX<t<  
Dr. Provisions RMB 3000000 M|[@znzR<  
Cr. Cash in Bank RMB 2500000 jHu,u|e0>S  
Cr. Non-operating Income RMB 500000 <uBhi4  
Required: ~}7$uW0ol  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. `'[7~Ew[  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: ?a e[dif  
(a)Inventory Turnover Rate in 20×8; SG dfhno;  
(b)Gross Profit Ratio in 20×8; 3WO#^}t  
(c)After Tax Return on Total Assets in 20×8; and LXh@o1  
(d)Current Ratio as at December 31, 20×8 ;o-\.=l  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. Z^'?|qFj!  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 ~),;QQ,  
以下是未经审计财务报表的部分信息: KdOh'OrT9.  
                             (单位:千元) `N|U"s;  
项目 20×8 20×7 W9&0k+#^  
营业收入 64 000 48 000 9S:{  
营业成本 54 000 42 000 C@TN5?Z  
净利润 30 -20 S+) l[0  
 .6O52E  
20×8年12月31日 20×7年12月31日 >-_:*/66!  
存货 16 000 12 000 ;NiArcAS!  
流动资产 60 000 50 000 p4m^ ~e  
总资产 100 000 90 000  _DPB?)!x  
流动负债 20 000 18 000 b(P HZCy#  
总负债 30 000 25 000 #D|! .I)  
在审计过程中,约翰发现以下事项: c N02roQl  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: ;Pol#0_(  
借:银行存款5 820 000 !G)mjvEe  
  财务费用 180 000 4 [R8(U[g  
  贷:应收票据6 000 000 TIcd _>TW  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 8iMF8\  
借:营业外支出  3 000 000 <ICZ"F`S  
  贷:预计负债 3 000 000 LJRg>8  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: G$?|S@I,  
借:预计负债   3 000 000  Veb+^&  
  贷:银行存款  2 500 000 7=7!| UV  
    营业外收入   500 000 F[>7z3I  
要求: Od0S2hHO  
(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。 u-AWJc+F.  
(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|r'B9 b  
(a)20×8年存货周转率 -Z:]<;qU  
(b)20×8年销售毛利率 'i@,~[Z4  
(c)20×8年总资产净利率 =y)p>3p}&  
(d)20×8年12月31日的流动比率 B<|:K \MA  
(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) eV[`P&j_C  
【答案】 f,St h7y  
(1)应选择营业收入作为计算重要性水平的基础。 ;]2 x  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 !MZ+-dpK  
pwJ'3NbS  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 e$CePLEj  
销售毛利率=(64000-54000)/64000×100%=15.63% 6B7<  
总资产净利率=30/[(100000+90000)/2]=0.03% 1 L+=|*:  
流动比率=60000/20000=3 iP<k1#k  
(3) jP1$qhp  
a.应建议做如下审计调整分录: Sg-g^ dIN1  
借:应收票据 6 000 000 |ZS 57c:  
  贷:短期借款 5 820 000 t9G}Yd[T  
    财务费用  180 000 EKqi+T^=F  
b.应建议做如下审计调整分录: +68+PhHF  
借:预计负债 3 000 000 ./5jx2V  
  贷:营业外支出 500 000 `d75@0:  
    其他应付款 2 500 000 cqeR<len  
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