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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)。 (5%OAjW  
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: BzL>,um  
                         (Expressed in RMB thousands) #/  1  
FINANCLAL STATEMENTS ITEMS M0<gea\ =  
20×8 8$3G c"=  
20×7 9l?#ZuGXp  
H4 }^6><V  
Sales V.kU FTCvf  
64000 :qi"I;=6  
48000 oc,a  
Pe w-6u"  
Cost of sales 6R1){,8  
54000 'vT XR_D  
42000 RYD V60*O6  
95;q ] =U  
Net profit N5 SK_+  
30 qG=9zp4y?Y  
-20 n83,MV?-  
'G3B02*  
-A>1L@N  
December 31, 20×8 fr8:L!9  
December 31, 20×7 c *(]pM  
F{\MIuoy  
Inventory -E#!`~&V  
16000 ;2 oR?COW  
12000 a DuO!?Cm  
[G^ir  
Current assets wn[q?|1  
60000 oJy]n9  
50000 a_/\.  
0jO]+BI1  
Total assets f{[U->#^  
100000 5An| #^]  
90000 WR=e$ ;  
PZ~uHX_d>  
Current liabilities ? &ew$%  
20000 EoqUFa,  
18000 r# 5))q-  
<l(6$~(-u  
Total liabilities a?CV;9   
30000 w `6qT3v  
25000 ig^9lM'  
Q+E%"`3V4l  
!.mMO_4}  
During the audit, John has the following findings: VL"!.^'c  
(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: ,9gyHQ~  
Dr. Cash in Bank  RMB 5820000 S`TP#uzKu]  
Dr. Financial Expenses RMB 180000 gT*0WgB  
Cr. Notes Receivable RMB 6000000 =Nwm hV  
(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: %iY-}uhO  
Dr. Non-operating Expenses RMB 3000000 ^Humy DD6  
Cr. Provisions RMB 3000000 dIe-z7x  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 7f_4qb8  
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: LX[J6YKR  
Dr. Provisions RMB 3000000 a0OH  
Cr. Cash in Bank RMB 2500000  B\1F  
Cr. Non-operating Income RMB 500000 *yOpMxE  
Required: u^SXg dj  
(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. Ia$&SS)K  
(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: KHKf+^uu  
(a)Inventory Turnover Rate in 20×8; N7k<q=r-  
(b)Gross Profit Ratio in 20×8; w~QUG^0Fx  
(c)After Tax Return on Total Assets in 20×8; and oqHI `Tu  
(d)Current Ratio as at December 31, 20×8 hN$6Kx>{  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. w}^z1n  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 .Y[sQO~%  
以下是未经审计财务报表的部分信息: #>dfP"}&,  
                             (单位:千元) 7yxZe4~|#  
项目 20×8 20×7 72@raA#y  
营业收入 64 000 48 000 6W."h PP  
营业成本 54 000 42 000 q[1:h  
净利润 30 -20 QN:gSS{30  
aPaGnP:^  
20×8年12月31日 20×7年12月31日 2628 c`  
存货 16 000 12 000 #~%tdmGuL  
流动资产 60 000 50 000 7!.%HhU0  
总资产 100 000 90 000 vU LlAQG  
流动负债 20 000 18 000 [TvH7ott'1  
总负债 30 000 25 000 W+V#z8K  
在审计过程中,约翰发现以下事项: pzmm cjEC  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: &Al9%W  
借:银行存款5 820 000 _@jBz"aq\  
  财务费用 180 000 Dp!3uR ']p  
  贷:应收票据6 000 000  (-DA%  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: B) J.(k`p  
借:营业外支出  3 000 000 ivsp):W  
  贷:预计负债 3 000 000 lg1yj}br  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: 1BUdl=o>S  
借:预计负债   3 000 000  z|[#6X6tT  
  贷:银行存款  2 500 000 ,$@nbS{Q]  
    营业外收入   500 000 !xyO  
要求: j7=I!<w V  
(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。 5*~Mv<#  
(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: G^]T  
(a)20×8年存货周转率 =cE:,z ;g  
(b)20×8年销售毛利率 t QkEJ pj  
(c)20×8年总资产净利率 q3Re F_  
(d)20×8年12月31日的流动比率 z.n`0`^  
(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) Gjq:-kX\  
【答案】 )[Bwr bn  
(1)应选择营业收入作为计算重要性水平的基础。 o B;EP  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 a(&!{Y1bt  
|xy r6gY  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 pe=Ou0  
销售毛利率=(64000-54000)/64000×100%=15.63% YJ_`[LnL  
总资产净利率=30/[(100000+90000)/2]=0.03% t_ 5b  
流动比率=60000/20000=3 3>q UYxG8  
(3) b;K>Q!(|  
a.应建议做如下审计调整分录: @sv==|h  
借:应收票据 6 000 000 2P`QS@v0a=  
  贷:短期借款 5 820 000 dP[l$/  
    财务费用  180 000 [?$ZB),L8  
b.应建议做如下审计调整分录: q/ -8sO}q  
借:预计负债 3 000 000 x"h0Fe?J  
  贷:营业外支出 500 000 r1&b#r>  
    其他应付款 2 500 000 K}ACZT)Wp  
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