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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)。 daA&!vnbH*  
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: U . <c#S  
                         (Expressed in RMB thousands) M/F <W!  
FINANCLAL STATEMENTS ITEMS &'/PEOu&}G  
20×8 .& bc3cW  
20×7 |Om][z  
/'VuMMJ2  
Sales >#S}J LZ  
64000 NODg_J~T  
48000 RJ4=AA|  
{Eo Z }I  
Cost of sales H%=;pD>o  
54000 Ai 8+U)  
42000 K4|fmgcy.  
oWDn_GnG`h  
Net profit YGyw^$.w  
30 i 28TH Jh  
-20 0#8lg@e8  
sy(bL _%  
8&+u+@H  
December 31, 20×8 ) .V,zmI  
December 31, 20×7 x>K,{{B)X  
$LU| wW  
Inventory \q!TI x  
16000 "f3mi[  
12000 8c%N+E]  
K-.%1d@$y  
Current assets }HbUB$5  
60000 :c}PW"0v  
50000 s"tH?m )6  
HDE5Mg "  
Total assets IK4(r /  
100000 * ZRk)  
90000 R SM+si/  
-0CL#RzKR  
Current liabilities "Rf|o 6!d  
20000 (YPG4:[  
18000 B/~ubw  
HyQ(9cn |  
Total liabilities \`/ P*  
30000 BT -Y9j  
25000 Hp(41Eb,  
8JMxA2tZhG  
=zp{ ^mC  
During the audit, John has the following findings: aiw4J  
(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: n34d "l3  
Dr. Cash in Bank  RMB 5820000 `B3YP1  
Dr. Financial Expenses RMB 180000 p[!9objU  
Cr. Notes Receivable RMB 6000000 *`bES 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: ~(  rZ)  
Dr. Non-operating Expenses RMB 3000000 E%f!SD  
Cr. Provisions RMB 3000000 Ym-mfWo^#  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 5!6iAS+I  
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: dleLX%P  
Dr. Provisions RMB 3000000 -)ri,v{:c  
Cr. Cash in Bank RMB 2500000 8l?@ o  
Cr. Non-operating Income RMB 500000 ,>pv>)u{  
Required: !0X"^VB  
(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. ${t$:0R,h  
(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: etb#/L  
(a)Inventory Turnover Rate in 20×8; z`dnS]q9  
(b)Gross Profit Ratio in 20×8; nu16L$ ]  
(c)After Tax Return on Total Assets in 20×8; and 8 rz ,MsFR  
(d)Current Ratio as at December 31, 20×8 TPZ^hL>ao  
(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. <V8=*n"mR  
【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。 rO,n~|YJ  
以下是未经审计财务报表的部分信息: Zc9S[ivq  
                             (单位:千元) THwq~c'  
项目 20×8 20×7 R~d Wblv  
营业收入 64 000 48 000 2m& ?t_W  
营业成本 54 000 42 000 # o\&G@e}  
净利润 30 -20  M!PK3  
C*Y0GfW=  
20×8年12月31日 20×7年12月31日 URyY^+s  
存货 16 000 12 000 /cD]m  
流动资产 60 000 50 000 $fW8S8  
总资产 100 000 90 000 ab_EH}j1\q  
流动负债 20 000 18 000 !ZN"(0#qz  
总负债 30 000 25 000 {~=gKZ:-@  
在审计过程中,约翰发现以下事项: dpcv'cRfw  
(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: Xpmi(~n  
借:银行存款5 820 000  OF( tCK  
  财务费用 180 000 1lv. @-  
  贷:应收票据6 000 000 Hn?v  /3  
(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: M[=sQnnSFW  
借:营业外支出  3 000 000 4}^\&K&t{  
  贷:预计负债 3 000 000 w 1O)  
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: zhACNz4tJ  
借:预计负债   3 000 000  3.04Toq!  
  贷:银行存款  2 500 000 ZV:0:k.x  
    营业外收入   500 000 k/%n7 ;1  
要求: -s6;IoG/  
(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。 }RkD7  
(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:  ] 2lh J  
(a)20×8年存货周转率 [PU0!W;  
(b)20×8年销售毛利率 !*B1Eo--cN  
(c)20×8年总资产净利率 ?OWJUmQ  
(d)20×8年12月31日的流动比率 gG46hO-M%x  
(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) |H-zm&h>'  
【答案】 (w, Gv-S  
(1)应选择营业收入作为计算重要性水平的基础。 AkV8}>G?#A  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 =MMSmu5!  
PPj0LFA  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 'Y-Y By :  
销售毛利率=(64000-54000)/64000×100%=15.63% \&X*-T[]j  
总资产净利率=30/[(100000+90000)/2]=0.03% Vg? 1&8>  
流动比率=60000/20000=3 gA DF  
(3) RD'i(szi?  
a.应建议做如下审计调整分录: oyo V1jO  
借:应收票据 6 000 000 C?VNkBJ>\  
  贷:短期借款 5 820 000 5 ]@"f/  
    财务费用  180 000 \@:mq]Y  
b.应建议做如下审计调整分录: i}e OWi  
借:预计负债 3 000 000 p3{ 3[fDx  
  贷:营业外支出 500 000 +,ojlTVlt  
    其他应付款 2 500 000 dht*1i3v  
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