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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)。 gjs-j{*  
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: Dxu )by  
                         (Expressed in RMB thousands) $[]=6.s  
FINANCLAL STATEMENTS ITEMS j}ruXg  
20×8 f<zh-Gq  
20×7 Xi|v!^IT  
]_-$  
Sales A"P1 B]  
64000 LpF6e9V\Wp  
48000 nl?|X2?C  
$~9U-B\  
Cost of sales d&U;rMEv  
54000 l_kH^ET  
42000 `[ne<F?e  
DSnsi@Mi  
Net profit JHMj4Zkp  
30 ?Ts Z_  
-20 @B[=`9KF[  
UcK!v*3E  
P0 89Mh9  
December 31, 20×8 dk3\~m%Pv  
December 31, 20×7 xr?r3Y~^e  
,Qh4=+jwqn  
Inventory eq/s8]uM  
16000 2<J82(4j  
12000 1- b,X]i  
rFmE6{4:p  
Current assets K+GjJ8  
60000 \(A>~D8Fo  
50000 fh2Pn!h+  
Q.8Jgel1  
Total assets MQ,2v. vZ.  
100000 =Of#Ps)  
90000 {fS/ZG"5<t  
>&$ V"*]  
Current liabilities J}.p6E~j  
20000 t Y^:C[  
18000 RSkpf94`  
~7Jc;y&  
Total liabilities !AMPA*  
30000 b0&dpMgh:  
25000 +q2l,{|?  
*k=}g][?  
8EP^M~rv  
During the audit, John has the following findings: )_&<u\cm L  
(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: 9w AP%xh  
Dr. Cash in Bank  RMB 5820000 *X)OdU  
Dr. Financial Expenses RMB 180000 N .Ssz Zh  
Cr. Notes Receivable RMB 6000000 >uUbWKn3  
(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: %b_zUFHPp  
Dr. Non-operating Expenses RMB 3000000 ]IoS-)$Z/  
Cr. Provisions RMB 3000000 MW&;{m?2(  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 EoY570PN  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: U3Dy:K[  
Dr. Provisions RMB 3000000 [` i;gx[^  
Cr. Cash in Bank RMB 2500000 jbg@CA*=C  
Cr. Non-operating Income RMB 500000 " OWq]q#  
Required: 9> (8r+  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. vu*08<M~i|  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: DLz~$TF^  
(a)Inventory Turnover Rate in 20×8; 4+uAd"  
(b)Gross Profit Ratio in 20×8; ?^6RFbke+  
(c)After Tax Return on Total Assets in 20×8; and '7xY ,IY  
(d)Current Ratio as at December 31, 20×8 PVvG  
(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. $QY(7Z"  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 apYf,"|9  
以下是未经审计财务报表的部分信息: _-h3>.;h9  
                             (单位:千元) AFY;;_Xks  
项目 20×8 20×7 ?=fJ u\;  
营业收入 64 000 48 000 O!|:ZMjF  
营业成本 54 000 42 000 {j(,Q qB;f  
净利润 30 -20 S[%86(,*gP  
3_D$ 6/i  
20×8年12月31日 20×7年12月31日 :|d3BuY  
存货 16 000 12 000 T{ojla(  
流动资产 60 000 50 000 . Bv;Zv  
总资产 100 000 90 000 &yP9vp="  
流动负债 20 000 18 000 \?}ZXKuJj  
总负债 30 000 25 000 AMkjoy3+]  
在审计过程中,约翰发现以下事项: >uI| S  
(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: `zTVup&  
借:银行存款5 820 000 8ayB<b>+]"  
  财务费用 180 000 kgA')]  
  贷:应收票据6 000 000 "V^(i%E;  
(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: :,cSEST  
借:营业外支出  3 000 000 '\\J95*`  
  贷:预计负债 3 000 000 ")8wu1V-  
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: {=&pnu\  
借:预计负债   3 000 000  hd '!f  
  贷:银行存款  2 500 000 pfZxG.l  
    营业外收入   500 000 gTs5xDvJ  
要求: d*!,McBn  
(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。 J%%nv5y  
(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: A}W&=m8!  
(a)20×8年存货周转率 7gv kd+-*  
(b)20×8年销售毛利率 UW40Y3W0  
(c)20×8年总资产净利率 *P9)M%  
(d)20×8年12月31日的流动比率 F_@PSA+  
(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) (LGx;9S?  
【答案】 Xd{"+'29  
(1)应选择营业收入作为计算重要性水平的基础。 sg2T)^*V  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 #N7@p }P  
W4X=.vr  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 Vo%@bj~>  
销售毛利率=(64000-54000)/64000×100%=15.63% ^e)KEkh  
总资产净利率=30/[(100000+90000)/2]=0.03% & [4Gv61  
流动比率=60000/20000=3 Un7jzAvQ  
(3) :+en8^r%  
a.应建议做如下审计调整分录: BgUf:PT  
借:应收票据 6 000 000 Fvl_5l  
  贷:短期借款 5 820 000  #6@7XC  
    财务费用  180 000 l2._Z Py  
b.应建议做如下审计调整分录: w {6kU   
借:预计负债 3 000 000 pWK7B`t  
  贷:营业外支出 500 000 e")s1`  
    其他应付款 2 500 000 m)g:@^$  
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