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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)。 =#POMK".6  
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: 3%vx' 1h[  
                         (Expressed in RMB thousands) |h^G$guw  
FINANCLAL STATEMENTS ITEMS 7)8rc(58  
20×8 y0&V$uv/  
20×7 ySr091Q  
t(z(-G|&  
Sales 5H'b4Cyi`  
64000 $ sA~p_]  
48000 J#Ne:Aj_  
;4S [ba1/  
Cost of sales :uT fhr  
54000 W{$+mow7S  
42000 U'sVs2sk6  
Tg <>B  
Net profit C~ }Wo 5  
30 bY"eC i{K  
-20 i)`zKbK  
N) V7yo?  
5JU(@}Db  
December 31, 20×8 {R1Cxt}  
December 31, 20×7 ?VOs:sln  
mk[d7Yt{O  
Inventory pxCGE[@`  
16000  4s1kZ`e  
12000 "u,~yxYWl  
8ZNd|\  
Current assets uc"[qT(X  
60000 _,K>u6N&  
50000 W(PW9J9  
/k3n{ ?$/  
Total assets <2TB9]2. g  
100000 P :7l#/x_  
90000 S{"6PXzb  
K&Wv.}=V  
Current liabilities x9&tlKKxf  
20000 y?R <g^A  
18000 9TXm Z  
d'g{K]=tF  
Total liabilities j_ywG{Jk  
30000 2)I'5 ?I  
25000 EbwZZSds1  
_>?8eC]4a  
K_lCDiqG  
During the audit, John has the following findings: w_z^5\u0  
(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: n4r( Vg1GS  
Dr. Cash in Bank  RMB 5820000 7"CH\*%  
Dr. Financial Expenses RMB 180000 ["#A-S  
Cr. Notes Receivable RMB 6000000 nE "b`  
(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: B'BbTI,  
Dr. Non-operating Expenses RMB 3000000 *V@MAt  
Cr. Provisions RMB 3000000 ;uA_gn!  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 }Bod#|`  
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: ^)0{42!]  
Dr. Provisions RMB 3000000 2G:{FY  
Cr. Cash in Bank RMB 2500000 K7&8 ;So  
Cr. Non-operating Income RMB 500000 Vp-OGX[  
Required: O,xAu}6f+  
(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. nO.+& kA  
(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: Ci#5@Q9#w  
(a)Inventory Turnover Rate in 20×8; W!Ct[t  
(b)Gross Profit Ratio in 20×8; [>]VN)_J5  
(c)After Tax Return on Total Assets in 20×8; and %ucmJ-< y#  
(d)Current Ratio as at December 31, 20×8 oj4)7{  
(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. koWb@V]  
【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。 szsZFyW )+  
以下是未经审计财务报表的部分信息: YDzF( ']o:  
                             (单位:千元) F0ivL`  
项目 20×8 20×7 u%IKM \  
营业收入 64 000 48 000 JpHsQ8<  
营业成本 54 000 42 000 @okm@6J*X  
净利润 30 -20 4oa P"T@6  
,"MUfZ  
20×8年12月31日 20×7年12月31日 Nxs%~ wZ   
存货 16 000 12 000 "}x70q'>S  
流动资产 60 000 50 000 9q@YE_ji  
总资产 100 000 90 000 sFz4^Kn  
流动负债 20 000 18 000 d<cbp [3F  
总负债 30 000 25 000 W2.1xNWO  
在审计过程中,约翰发现以下事项: >dC(~j{  
(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: {j=hQL3   
借:银行存款5 820 000 ` Ehgn?6'  
  财务费用 180 000 9 0if:mYA  
  贷:应收票据6 000 000 m&z %kVsg]  
(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: [N$_@[  
借:营业外支出  3 000 000 Ky~~Cd$  
  贷:预计负债 3 000 000 ^fiRRFr[  
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;m@cSJ|j  
借:预计负债   3 000 000  {8p?we3l1  
  贷:银行存款  2 500 000 m=l3O:~J  
    营业外收入   500 000 z^HlDwsbm  
要求:  9DAwC:<r  
(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。 ]}Hv,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: waq_d.  
(a)20×8年存货周转率 x 3co?  
(b)20×8年销售毛利率 J1ro\"  
(c)20×8年总资产净利率 ^EBM;&;7  
(d)20×8年12月31日的流动比率 A)a+LW'=u  
(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) LYT<o FE-  
【答案】 L$?~TY  
(1)应选择营业收入作为计算重要性水平的基础。 }~,cCtg:o  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 !<^j!'2  
)PN H| h  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ph'SS=!.  
销售毛利率=(64000-54000)/64000×100%=15.63% <EN[s  
总资产净利率=30/[(100000+90000)/2]=0.03% @:&dOqQ  
流动比率=60000/20000=3 w]YyU5rhS  
(3) ZTz(NS EK  
a.应建议做如下审计调整分录: *8eh%3_$h  
借:应收票据 6 000 000 ,^[37/S  
  贷:短期借款 5 820 000 /%'7sx[p  
    财务费用  180 000 ^ J@i7FOb  
b.应建议做如下审计调整分录: kT=|tQ@  
借:预计负债 3 000 000 jN{xpd  
  贷:营业外支出 500 000 X10TZ  
    其他应付款 2 500 000  1`J N  
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