论坛风格切换切换到宽版
  • 2262阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 wv>^0\o  
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: r..iko]T  
                         (Expressed in RMB thousands) o=:9y-nH  
FINANCLAL STATEMENTS ITEMS r!|6:G+Q  
20×8 _P#|IAq*  
20×7 L~(j3D* 3  
ihhDOmUto  
Sales Hp|kQJ[LE  
64000 R^8o^z['6u  
48000 k {R>  
L81ZbNU?$  
Cost of sales ;RZ )  
54000 e-})6)XgA  
42000 6IN e@  
59 T 8r  
Net profit y;m|  
30 H* ?t^  
-20 @(EAq<5{  
,i ^9 |Oeq  
=g7x' kN  
December 31, 20×8 #ZUI)9My@  
December 31, 20×7 1 fp?  
VD;01"#'  
Inventory kYE9M8s;  
16000 (U D nsF  
12000 H5/6TX72N  
rK 8lBy:<  
Current assets 3,_aAgeE  
60000 \Gef \   
50000 Y,qI@n<  
j7Yu>cr  
Total assets f=+m IZ  
100000 [~+wk9P  
90000 ^ox=H NV  
v4!VrI  
Current liabilities x;O[c3I  
20000 M5 LfRBO  
18000 c`)\Pb/O  
etQCzYIhn  
Total liabilities B9_ X;c  
30000 i'<[DjMDlm  
25000 &C5_g$Ma.Z  
pHGYQ;:L  
*xAqnk   
During the audit, John has the following findings: q_:4w$>  
(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 l  Ax  
Dr. Cash in Bank  RMB 5820000 $ j%'{)gK  
Dr. Financial Expenses RMB 180000 RXMISt3+{y  
Cr. Notes Receivable RMB 6000000 Gm&Za,4%4  
(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: l ~"^7H?4e  
Dr. Non-operating Expenses RMB 3000000 ?6!JCQJ<  
Cr. Provisions RMB 3000000 .|KyNBn  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 .D"m@~j7  
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+4IN5o]=  
Dr. Provisions RMB 3000000 @f>-^  
Cr. Cash in Bank RMB 2500000 AG nxYV"p  
Cr. Non-operating Income RMB 500000 vQG5*pR*w  
Required: UkwP  
(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. d UE,U=  
(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 7^r3w  
(a)Inventory Turnover Rate in 20×8; e-/&$Qq  
(b)Gross Profit Ratio in 20×8; )th<,Lo3#  
(c)After Tax Return on Total Assets in 20×8; and 0@0w+&*"@  
(d)Current Ratio as at December 31, 20×8 KJUH(]>F  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. gT{Q#C2Baw  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 oN~&_*FE  
以下是未经审计财务报表的部分信息: /|m2WxK)  
                             (单位:千元) S&5&];Ag  
项目 20×8 20×7 :1Xz4wkWS*  
营业收入 64 000 48 000 aH( J,XY  
营业成本 54 000 42 000 h]&GLb&<?  
净利润 30 -20 wD}l$ & +  
Vi$~-6n&  
20×8年12月31日 20×7年12月31日 "m$##X\  
存货 16 000 12 000 ?T8}K>a  
流动资产 60 000 50 000 |)DGkOtd  
总资产 100 000 90 000  M mj;-u  
流动负债 20 000 18 000 \[i1JG  
总负债 30 000 25 000 gnf8 l?M  
在审计过程中,约翰发现以下事项: F@j Z ho  
(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: 1p3z1_wrs  
借:银行存款5 820 000 0cH`;!MZ  
  财务费用 180 000 ha<[b ue  
  贷:应收票据6 000 000 MTh<|$   
(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: yx8z4*]kH  
借:营业外支出  3 000 000 @Sn(lnlB  
  贷:预计负债 3 000 000 |Pax=oJ\M  
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: ^$jb7HMObI  
借:预计负债   3 000 000  \~mT] '5  
  贷:银行存款  2 500 000 2DDtu[}  
    营业外收入   500 000 nsC3  
要求: /N10  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 i v38p%Zm  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: qH>d  
(a)20×8年存货周转率 ;%9|k U  
(b)20×8年销售毛利率 9wUkh}s  
(c)20×8年总资产净利率 r.&Vw|*>  
(d)20×8年12月31日的流动比率 BsDn5\ q  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) a$OE0zn`  
【答案】 Hyl%mJ  
(1)应选择营业收入作为计算重要性水平的基础。 ',@3>T**  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 OU_gdp  
Tn e4  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 1<@W6@]  
销售毛利率=(64000-54000)/64000×100%=15.63% ;(Or`u]Dr  
总资产净利率=30/[(100000+90000)/2]=0.03% DU'`ewLL7  
流动比率=60000/20000=3 l IS-4QX1  
(3) H[$ "+&q  
a.应建议做如下审计调整分录: R4cM%l_#W  
借:应收票据 6 000 000 nPl?K:(  
  贷:短期借款 5 820 000 ^A/k)x6  
    财务费用  180 000 ` p-cSxR_  
b.应建议做如下审计调整分录: *u[BP@vE  
借:预计负债 3 000 000 OX!tsARC@  
  贷:营业外支出 500 000 n5NsmVW\x  
    其他应付款 2 500 000 xGg )Y#  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个