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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)。 lph3"a^  
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: 0k>NuIIP  
                         (Expressed in RMB thousands) _Kx  /z  
FINANCLAL STATEMENTS ITEMS {a9Z<P  
20×8 FpE83}@".w  
20×7 9Ps:]Kp!vN  
#6_?7 (X  
Sales MQ2gzKw>  
64000 qFW- ~T  
48000 A6}M F  
0\wMlV`F  
Cost of sales /`0*!sN*5  
54000 ]y$D@/L@  
42000 m?xzx^xs/  
UuAn`oYhV  
Net profit g?UG6mFbE  
30 Y>EwU  
-20 }nYm^Yh  
88h-.\%Z  
?)1h.K1}M  
December 31, 20×8 %p"x|e  
December 31, 20×7 &qFdP'E;$  
"*#$$e53A  
Inventory $}l0Nh'Eu  
16000 a2UER1Yp"  
12000 JGf6*D"O  
j*Q/vY!T  
Current assets 5JDqS z{  
60000 7'j?GzaQ+  
50000 eg) =^b  
79uL"N;  
Total assets A) p}AEBc  
100000 @fT*fv   
90000 AZorzQ]s  
J @"wJEF  
Current liabilities W!I"rdo; V  
20000 G-Z_pGer^  
18000 A2Rr*e  
DyG3|5s1R  
Total liabilities {8Hrb^8!  
30000 jN 5Hku[?  
25000 q+dY&4&u  
%fh ,e5(LT  
M\,0<{  
During the audit, John has the following findings: Mc~(S$FU$  
(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: +KDB^{  
Dr. Cash in Bank  RMB 5820000 :cG_aO kid  
Dr. Financial Expenses RMB 180000 Hm`9M.5b  
Cr. Notes Receivable RMB 6000000 4eYj.=I  
(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: @pYAqX2  
Dr. Non-operating Expenses RMB 3000000 xv's 52x  
Cr. Provisions RMB 3000000 KI-E=<zt  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 R7e`Wn  
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: C#p$YQf  
Dr. Provisions RMB 3000000 }Nl- 3I.S^  
Cr. Cash in Bank RMB 2500000 QgEG%YqB  
Cr. Non-operating Income RMB 500000 g {8>2OK$c  
Required: X82sw>Y  
(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. ep3_G\m  
(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: nmc=RK^cM  
(a)Inventory Turnover Rate in 20×8; n O$(\ z)  
(b)Gross Profit Ratio in 20×8; el.;T*Wn  
(c)After Tax Return on Total Assets in 20×8; and KKa"Ba$g  
(d)Current Ratio as at December 31, 20×8 E0>4Q\n{  
(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. f<uLbJ6  
【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。 :bW}*0b-  
以下是未经审计财务报表的部分信息: jbn{5af  
                             (单位:千元) d'kQE_y2.  
项目 20×8 20×7 f 7y1V(t  
营业收入 64 000 48 000 (# eB %  
营业成本 54 000 42 000 X;v/$=-mz  
净利润 30 -20 C:_!zY'z  
K;_p>bI5  
20×8年12月31日 20×7年12月31日 G|'DAj%  
存货 16 000 12 000 ToCB*GlL  
流动资产 60 000 50 000 4NQS'*%D  
总资产 100 000 90 000 ,78 QLh9:  
流动负债 20 000 18 000 ZBdZr  
总负债 30 000 25 000 Up*p*(d3  
在审计过程中,约翰发现以下事项: 6 t *pV [  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: /o.wCy,J<  
借:银行存款5 820 000 EW0H"YIC  
  财务费用 180 000 tKo ^A:M  
  贷:应收票据6 000 000 I(s\ Q [  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: |Ag~k? QC  
借:营业外支出  3 000 000 X"y rA;,o  
  贷:预计负债 3 000 000 `T{{wty  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: aa.EtKl  
借:预计负债   3 000 000  L<J';#BD  
  贷:银行存款  2 500 000 "T<Q#^m  
    营业外收入   500 000 nDkyo>t .  
要求: XtNe) Ry  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 1V+a;-?  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: 9&g//JlD  
(a)20×8年存货周转率 ?Re@`f+*  
(b)20×8年销售毛利率 8QE0J$d5  
(c)20×8年总资产净利率 &tj0Z:  
(d)20×8年12月31日的流动比率 p;"pTGoW i  
(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) gZM\RJZ_  
【答案】 pTST\0?  
(1)应选择营业收入作为计算重要性水平的基础。 {Lk~O)E  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 8 %Lq~ lk  
?M;2H {KG:  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 YnNB#x8|  
销售毛利率=(64000-54000)/64000×100%=15.63% 245(ajxHC  
总资产净利率=30/[(100000+90000)/2]=0.03% ,`^B!U3m   
流动比率=60000/20000=3 *,%H1)T j}  
(3) S3MMyS8  
a.应建议做如下审计调整分录: B$ +YK%I  
借:应收票据 6 000 000 F8Rd#^9PD  
  贷:短期借款 5 820 000 Ib*l{cxN  
    财务费用  180 000 0X~   
b.应建议做如下审计调整分录: aM9^V MOb  
借:预计负债 3 000 000 (VO) Q  
  贷:营业外支出 500 000 a^~T-;_V  
    其他应付款 2 500 000 W7WHH \L/O  
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