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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)。 v}q3_m]   
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: {7LO|E}7  
                         (Expressed in RMB thousands) "T|%F D&[  
FINANCLAL STATEMENTS ITEMS n a,j  
20×8 hqd}L~o:  
20×7 Sp3?I2 o  
rV>/:FG  
Sales po~V{>fUm  
64000 0!!b(X(  
48000 03Pa; n  
~3< Li}W  
Cost of sales { K'QE0'x  
54000 [XK Ke  
42000 :biM}L  
n>T1KC%  
Net profit c%9wI*l  
30 k\W%^Z  
-20 ~$-Nl  
20h|e+3  
L8("1_  
December 31, 20×8 }YH@T]O}  
December 31, 20×7 l3dGe'  
b1Bu5%bt,:  
Inventory 1:%HE*r  
16000 #-?pY"N,  
12000 ]@)T]  
+Bk" khH  
Current assets O*^=  
60000 x;ym_UZ6e  
50000 %y ;E1pva  
HQlhT  
Total assets lL_M=td8W  
100000  Cg[]y1Ne  
90000 >tTNvb5  
Q|/uL`_ni  
Current liabilities ,&[2z!  
20000 22lC^)`TE  
18000 mVFz[xI  
# ~SuL3  
Total liabilities T 7`9[  
30000 =@$G3DM  
25000 7A'd55I4  
h >V8YJ  
c#X9d8>  
During the audit, John has the following findings: \-3\lZ3qj  
(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: | d}f\a`  
Dr. Cash in Bank  RMB 5820000 LnZzY0  
Dr. Financial Expenses RMB 180000 <\uz",e}  
Cr. Notes Receivable RMB 6000000 }? j>V  
(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: Ln/6]CMl  
Dr. Non-operating Expenses RMB 3000000 U%oh ?g  
Cr. Provisions RMB 3000000 ?0k(wiF  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 [C 1o9c!  
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: uJ ;7]  
Dr. Provisions RMB 3000000 ue8Cpn^M  
Cr. Cash in Bank RMB 2500000 Z'sAu#C  
Cr. Non-operating Income RMB 500000 8l,`~jvU!*  
Required: (`h$+p^-y  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. ~xI1@^ r  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: H{Tt>k  
(a)Inventory Turnover Rate in 20×8; nk.m G ny  
(b)Gross Profit Ratio in 20×8; V?"X0>]0  
(c)After Tax Return on Total Assets in 20×8; and g}HB |$P7  
(d)Current Ratio as at December 31, 20×8 oL?( ; `"&  
(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. e45gjjts  
【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。 h m#S4/=#  
以下是未经审计财务报表的部分信息: \\;i  
                             (单位:千元) jM`)N d  
项目 20×8 20×7 ($a ?zJr  
营业收入 64 000 48 000 Pp-\#WJ  
营业成本 54 000 42 000 ~<b/%l>h1  
净利润 30 -20 ]iu}5]?)  
(bEX"U-  
20×8年12月31日 20×7年12月31日 `CCuwe<v  
存货 16 000 12 000 a#H2H`%  
流动资产 60 000 50 000 vd>K=! J  
总资产 100 000 90 000 n#@/A  
流动负债 20 000 18 000 Da_8Q(XFe  
总负债 30 000 25 000 !O=?n<Ex"  
在审计过程中,约翰发现以下事项: _hP siZY9  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: ~x<nz/^  
借:银行存款5 820 000 jIY    
  财务费用 180 000 "-aak )7w  
  贷:应收票据6 000 000 *Z0Y:"  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: #T\Yi|Qs#  
借:营业外支出  3 000 000 c)H (w  
  贷:预计负债 3 000 000 !e~Yp0gX#  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录:  ~"\qX+  
借:预计负债   3 000 000  ?v-Y1j  
  贷:银行存款  2 500 000 D(3\m)  
    营业外收入   500 000 yn&AMq ]o  
要求: X r7pF w  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 Q y(Gy'q~  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: |$[WnYP  
(a)20×8年存货周转率 ]y&w)-0  
(b)20×8年销售毛利率 Fua:& 77  
(c)20×8年总资产净利率 3f'dBn5  
(d)20×8年12月31日的流动比率 !'uLV#YEZ  
(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) ENu`@S='I3  
【答案】 k2>gnk0  
(1)应选择营业收入作为计算重要性水平的基础。 *69 yB  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 $HjKELoJ<  
M%=V vE.I  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 !3~VoNh,  
销售毛利率=(64000-54000)/64000×100%=15.63% emZ^d/A  
总资产净利率=30/[(100000+90000)/2]=0.03% >dH5n$Gb  
流动比率=60000/20000=3 piIr .]  
(3) j.C)KwelBS  
a.应建议做如下审计调整分录: :,.g_@wvG  
借:应收票据 6 000 000 D>& ;K{!  
  贷:短期借款 5 820 000 ?O1:-vpZ  
    财务费用  180 000 )h(Dt(2Wm  
b.应建议做如下审计调整分录: xEK+NKTeV  
借:预计负债 3 000 000 0,)Ao8  
  贷:营业外支出 500 000 >FtW~J"X  
    其他应付款 2 500 000 +R7";.  
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