论坛风格切换切换到宽版
  • 1958阅读
  • 0回复

[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]

上一主题 下一主题
离线april411
 
发帖
246
学分
680
经验
5
精华
4755
金币
15
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)。 i $<['DY  
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows: *$-X&.h[  
                         (Expressed in RMB thousands) I ]ZZN6"  
FINANCLAL STATEMENTS ITEMS ,7Hyrx`  
20×8 FUI*nkZY  
20×7 G@ `F{l  
oH%[8!#  
Sales (vZ-0Ep}  
64000 } #H,oy;Dz  
48000 |*NZ^6`@  
"nu]3zcd  
Cost of sales b-VygLN  
54000 rN} 8~j  
42000 d7vPZ_j^z  
3< ?+Yhq  
Net profit b/:wpy+9Z  
30 G5/A {1sz&  
-20 ai sa2#  
+:;ddV  
e6j1Fa9  
December 31, 20×8 D/."0 #q  
December 31, 20×7 ylZQwICk  
} jJKE  
Inventory ]<\YEz&A  
16000 %o%V4K*  
12000 {V QGfN  
MZ,1mR  
Current assets FHr)xqo=~  
60000 C(G.yd  
50000 w !20  
kx;X:I(5&P  
Total assets z:#]P0  
100000 BeVDTk :  
90000 fYk>LW  
]64}Xob87_  
Current liabilities /#Aw7F$Ey  
20000 cr!W5+r  
18000 !t23 _b0  
<@ .e.H  
Total liabilities R}0gIp=  
30000 <x^$Fu  
25000 'OtT q8G  
bN. G%1  
k=mQG~  
During the audit, John has the following findings: ;pW8a?  
(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: 2 L4[~>  
Dr. Cash in Bank  RMB 5820000 N^rpPq  
Dr. Financial Expenses RMB 180000 Z\IM~-  
Cr. Notes Receivable RMB 6000000 Dz~0(  
(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: y5j:+2|I  
Dr. Non-operating Expenses RMB 3000000 jy!]MAP#Gk  
Cr. Provisions RMB 3000000 >+dS PI  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 p2gdA J  
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: G7 UUx+X  
Dr. Provisions RMB 3000000 IEy$2f>Ns  
Cr. Cash in Bank RMB 2500000 zas&gsl-;  
Cr. Non-operating Income RMB 500000 |:R\j0t  
Required: ]AY 4bm  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. })-V,\  
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios: FTZ=u0  
(a)Inventory Turnover Rate in 20×8; d*^JO4'  
(b)Gross Profit Ratio in 20×8; I3nE]OcW@  
(c)After Tax Return on Total Assets in 20×8; and .Od:#(aq  
(d)Current Ratio as at December 31, 20×8 / 3N2?zS{  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. l[T-Ak  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 E'f7=ChNF  
以下是未经审计财务报表的部分信息: MT>sRx #  
                             (单位:千元) d%P2V>P  
项目 20×8 20×7 SiaNL:  
营业收入 64 000 48 000 !.j{vvQ/  
营业成本 54 000 42 000 ;O hQBAC  
净利润 30 -20 B46:LQ9[  
Z2]0brV  
20×8年12月31日 20×7年12月31日 cn} CI  
存货 16 000 12 000 ?C2(q6X+s  
流动资产 60 000 50 000 q0+N#$g#   
总资产 100 000 90 000 Z3TCi7,m  
流动负债 20 000 18 000 (10t,n$  
总负债 30 000 25 000 ]"T157F  
在审计过程中,约翰发现以下事项: UJ}}H}{  
(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: _;PQt" ]  
借:银行存款5 820 000 v)du]  
  财务费用 180 000 5_!L"sJ  
  贷:应收票据6 000 000 1 Gr^,Ry  
(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: (sK g*G2  
借:营业外支出  3 000 000 :5~Dca_iU4  
  贷:预计负债 3 000 000 { }/  
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: t`JT  
借:预计负债   3 000 000  mx}5":}  
  贷:银行存款  2 500 000 D=a*Xu2zq  
    营业外收入   500 000 @sn:%/x_  
要求: w]gLd  
(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。 .@&FJYkLYi  
(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: QwhO /  
(a)20×8年存货周转率 R9A:"sJ  
(b)20×8年销售毛利率 @JlT*:Dz  
(c)20×8年总资产净利率 3J"`mQ  
(d)20×8年12月31日的流动比率 _K#7#qp2  
(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)  GhfhR^P  
【答案】 fh =R  
(1)应选择营业收入作为计算重要性水平的基础。 lD$s, hp  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 zRjbEL  
@M\JzV4 A[  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 U[pHT _U  
销售毛利率=(64000-54000)/64000×100%=15.63% }` 3-  
总资产净利率=30/[(100000+90000)/2]=0.03% {O _X/y~  
流动比率=60000/20000=3 [ 6VM4l"  
(3) Q I";[  
a.应建议做如下审计调整分录: LkJq Bg  
借:应收票据 6 000 000 \/1~5mQ+  
  贷:短期借款 5 820 000 `S((F|Ty=;  
    财务费用  180 000 9 q?knMt  
b.应建议做如下审计调整分录: 8x1!15Wiz  
借:预计负债 3 000 000 ]B(}^N>WH  
  贷:营业外支出 500 000 s&ox%L4  
    其他应付款 2 500 000 v>K|hH  
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个