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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)。 `Jvy~T  
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: ]8}+%P,Q  
                         (Expressed in RMB thousands) 'E4`qq  
FINANCLAL STATEMENTS ITEMS B]`!L/  
20×8 \k#|5W  
20×7 4>uy+"8PO  
]vyu !  
Sales d$3;o&VUNI  
64000 >y2;sJ4]D%  
48000 |M*jo<C  
^1a/)Be{_  
Cost of sales UN~dzA~V  
54000 !J5k?J&{=  
42000 fkprTk^#  
*C dw"n  
Net profit 9>t  
30 a?zn>tx  
-20 UBmD 3|Zo  
_f~(g1sE  
P9Gjsu #  
December 31, 20×8 %uuh+@/&yz  
December 31, 20×7 gaK m`#  
d},IQ,Az:Z  
Inventory ~*3obZ2>2  
16000 V~Zi #o  
12000 qk;vn}auD]  
P87!+pB(  
Current assets A`=;yD  
60000 u|!On  
50000 di@4'$5#  
WjyuaAWY  
Total assets ^w0V{qF{  
100000 I)xB I~x  
90000 F{#m~4O  
Q*S|SH-cZ0  
Current liabilities DFgr,~  
20000 ")/TbT Vu  
18000 ]Qo.X~]  
-BY'E$]4  
Total liabilities z (N3oBW  
30000 *%G$[=  
25000 L x{bR=  
R W= <EF&  
a@|/D\C  
During the audit, John has the following findings: [}7j0&  
(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: [DW}z  
Dr. Cash in Bank  RMB 5820000 /`M> 3 q[  
Dr. Financial Expenses RMB 180000 $/\b`ID  
Cr. Notes Receivable RMB 6000000 D;f [7Cac  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: =h?Q.vad  
Dr. Non-operating Expenses RMB 3000000 :$bp4+3>  
Cr. Provisions RMB 3000000 u!k]Q#2ZR  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 /jR]sC)xs  
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+?wpH  
Dr. Provisions RMB 3000000 _xg4;W6M=  
Cr. Cash in Bank RMB 2500000 '}3m('u  
Cr. Non-operating Income RMB 500000 'Zq$ W]i  
Required: _%HpB=  
(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. CaX0Jlk*  
(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: ~c e?xr|  
(a)Inventory Turnover Rate in 20×8; +%Vbz7+!  
(b)Gross Profit Ratio in 20×8; h)%}O.ueB  
(c)After Tax Return on Total Assets in 20×8; and $ae*3L>5M  
(d)Current Ratio as at December 31, 20×8 x+kP,v  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. @W\y#5"B  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 4T*RJ3Fz!  
以下是未经审计财务报表的部分信息: J`6X6YZ  
                             (单位:千元) <O`yM2/pS  
项目 20×8 20×7 .YvE  
营业收入 64 000 48 000 -Jo8jE~>V  
营业成本 54 000 42 000 0nkon3H  
净利润 30 -20 !J34yro+s  
2b+0}u>a  
20×8年12月31日 20×7年12月31日 xS~O Acxg  
存货 16 000 12 000 G;:D6\  
流动资产 60 000 50 000 P) ;: t~  
总资产 100 000 90 000 go, Hfb  
流动负债 20 000 18 000 VS$ZR'OP0  
总负债 30 000 25 000 7g-#v'.N  
在审计过程中,约翰发现以下事项: 6 E9y[ %+  
(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: GCxtWFXH  
借:银行存款5 820 000 n@LR?  
  财务费用 180 000 l2DhFt$!=  
  贷:应收票据6 000 000 fV-vy]x..  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: 9/lCW  
借:营业外支出  3 000 000 m){.{Vn]  
  贷:预计负债 3 000 000 hcQvL>  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: x+V;UD=mH  
借:预计负债   3 000 000  )I80Nq  
  贷:银行存款  2 500 000 %G%##wv:  
    营业外收入   500 000 #+V5$  
要求: b8V]/  
(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。 ,`7;S,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: !6eXJ#~[E  
(a)20×8年存货周转率 s*R \!L  
(b)20×8年销售毛利率 32_{nLV$[  
(c)20×8年总资产净利率 ;T0Y= yC  
(d)20×8年12月31日的流动比率 1Aq*|JSk(  
(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+;{s(wx  
【答案】 #4(/#K 1j  
(1)应选择营业收入作为计算重要性水平的基础。 yVThbL_YJ  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ;H#'9p,2  
1'5I]D ec  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 2#4_ /5(j*  
销售毛利率=(64000-54000)/64000×100%=15.63% 55vpnRM  
总资产净利率=30/[(100000+90000)/2]=0.03% ?Gq'r2V  
流动比率=60000/20000=3 BX[92~Bq  
(3) Rn O%8Hk  
a.应建议做如下审计调整分录: *_<P% J  
借:应收票据 6 000 000 ({3hX"C@Q  
  贷:短期借款 5 820 000 !GkwbHr+p  
    财务费用  180 000 a :jRQ-F)  
b.应建议做如下审计调整分录: r`]&{0}23  
借:预计负债 3 000 000 _C9*M6IU  
  贷:营业外支出 500 000 &tFVW[(  
    其他应付款 2 500 000 Si<9O h  
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