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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)。 QuqznYSY{  
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: Qn7T{ BW  
                         (Expressed in RMB thousands) @Wc5r#  
FINANCLAL STATEMENTS ITEMS n1J u =C  
20×8 wn.~Dx  
20×7 3l%Qd<  
Vx(*OQ  
Sales uG^CyM>R`  
64000 [a04( 2g  
48000 h <e  
b%0p<*:a/  
Cost of sales q)i %*IY  
54000 l3sF/zkH  
42000 JcWp14~e  
H}$7c`;q  
Net profit }9+;-*m/  
30 >=[uLY[aK  
-20 *[{j'7*cc  
.JPN';  
X >8,C^~$1  
December 31, 20×8 ^K;k4oK  
December 31, 20×7 bZNqv-5 4h  
T9 /;$6s*  
Inventory Ea&|kO|  
16000 mY.v:  
12000 +P^ ;7"H  
?qNU*d  
Current assets hI'WfF!X  
60000 U?#wWbE1  
50000 wAKHD*M)  
-B;#pTG  
Total assets WeM38&dWY  
100000 xvV";o  
90000 )O]6dd  
m+0yf(w  
Current liabilities $D1ha CL  
20000 Kcm+%p^  
18000 5tYo! f  
HU'Mi8xxy  
Total liabilities Q#\Nhc  
30000 hZx& j{  
25000 I8Aq8XBw  
/W/e%.  
uzBQK  
During the audit, John has the following findings: `}EnY@*h  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: &BRk<iwV  
Dr. Cash in Bank  RMB 5820000 B&]`OO>O  
Dr. Financial Expenses RMB 180000 <E2 IU~e  
Cr. Notes Receivable RMB 6000000 'XK 'T\m  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: .xN<<+|_v'  
Dr. Non-operating Expenses RMB 3000000 L,}'ST  
Cr. Provisions RMB 3000000 BpZ~6WtBq  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 d=D-s  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: Sc7 Ftb%  
Dr. Provisions RMB 3000000 N&HI)X2&  
Cr. Cash in Bank RMB 2500000 0$*7lQ<a#M  
Cr. Non-operating Income RMB 500000 h} `v0E  
Required: cUY-  
(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. ev4[4T-( @  
(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: k =5k)} i  
(a)Inventory Turnover Rate in 20×8; Ymz/:  
(b)Gross Profit Ratio in 20×8; PVIOe}N  
(c)After Tax Return on Total Assets in 20×8; and Zw]"p63eMa  
(d)Current Ratio as at December 31, 20×8 o-\h;aQJ  
(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. NoiB9 8g  
【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。 Y4rxnXGw  
以下是未经审计财务报表的部分信息: BU:;;iV8  
                             (单位:千元) w"j>^#8  
项目 20×8 20×7 V$?6%\M^*  
营业收入 64 000 48 000 Pk;\^DRC  
营业成本 54 000 42 000 =I# pXL  
净利润 30 -20 Tn&_ >R  
` ,\b_SFg  
20×8年12月31日 20×7年12月31日 danPy2  
存货 16 000 12 000 K!6T8^JH  
流动资产 60 000 50 000 h.edb6  
总资产 100 000 90 000 2lTt  
流动负债 20 000 18 000 S%iK);  
总负债 30 000 25 000 ^&qK\m_A  
在审计过程中,约翰发现以下事项: t#^Cem<  
(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: cYA:k  
借:银行存款5 820 000 =A'>1N  
  财务费用 180 000 $e\s8$EO  
  贷:应收票据6 000 000 U#z"t&o=L  
(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: (Ceruo S  
借:营业外支出  3 000 000 1#vu)a1+b  
  贷:预计负债 3 000 000 Z[#8F&QV!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: I~&*^q6 |  
借:预计负债   3 000 000  K(+=V)'Dz  
  贷:银行存款  2 500 000 "V[j&B)P  
    营业外收入   500 000 @Tu`0 =8  
要求: ~su>RolaX  
(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。 Gdo w[x  
(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: }F>RI jj  
(a)20×8年存货周转率 i]ZGq7YJ%  
(b)20×8年销售毛利率 rS [4Pey  
(c)20×8年总资产净利率 "S;4hO  
(d)20×8年12月31日的流动比率 Cog}a  
(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) RN`TUCQL  
【答案】 tK3$,9+  
(1)应选择营业收入作为计算重要性水平的基础。 ?/.])'&b  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 QRju9x  
%r^tZ;; l  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 &{Z+p(3Gj  
销售毛利率=(64000-54000)/64000×100%=15.63% Nw"df=,{  
总资产净利率=30/[(100000+90000)/2]=0.03% q /JC\  
流动比率=60000/20000=3 TCp9C1Q4  
(3) wq?"NQ?O<  
a.应建议做如下审计调整分录: \'2rs152  
借:应收票据 6 000 000 <V^o.4mOg>  
  贷:短期借款 5 820 000 OLx;j+p  
    财务费用  180 000 1K/HVj+'.  
b.应建议做如下审计调整分录: PhAfEsD  
借:预计负债 3 000 000 e)}E&D;${  
  贷:营业外支出 500 000 6 wN*d 5  
    其他应付款 2 500 000 02,t  
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