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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)。 `4RraJj>0~  
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: O;9'0-F ?  
                         (Expressed in RMB thousands) Hb KJ&^  
FINANCLAL STATEMENTS ITEMS ?q(7avS9  
20×8 ?v>!wuiP  
20×7 /#z5bo  
1Z?en  
Sales z O  
64000 -v4kW0G  
48000 a a=GW%  
k[]B P4  
Cost of sales Fg)Iw<7_2  
54000 |hjm^{!TpW  
42000 C:/O]slH  
gRS}Y8  
Net profit 8F(lW)An  
30 }&)X4=  
-20 ')w:`8Tl  
>;eWgQ6V  
V]cD^Fqp  
December 31, 20×8 K14e"w%6rs  
December 31, 20×7 sv0) sL  
[];*9vxW  
Inventory gnW `|-:\  
16000 nc#}-}`5  
12000 8<C u S  
cv(9v =](  
Current assets cF9bSY_Eh  
60000 P#(BdKjM  
50000 *p}b_A}D  
"d60IM#N?  
Total assets <(dHh9$~  
100000 C fKvC  
90000 bI 3o|  
aA?Uf~ "t  
Current liabilities ]a )o@FI  
20000 =T'N6x5@  
18000 >NWrT^rk  
;0ap#6T  
Total liabilities S>isWte  
30000 #Hl0>"k ,  
25000 VMPBM:k G  
S"ZH5O(  
YIv!\`^ \  
During the audit, John has the following findings: 1'or[Os3=  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: Tf/jd 3>  
Dr. Cash in Bank  RMB 5820000 _KBN  
Dr. Financial Expenses RMB 180000 fvn`$  
Cr. Notes Receivable RMB 6000000 w5|"cD#8A  
(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: 8q0 .yhb  
Dr. Non-operating Expenses RMB 3000000 k |Lm;g  
Cr. Provisions RMB 3000000 :,u+[0-S  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 SVpe^iQ]1\  
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: <zUmcZ  
Dr. Provisions RMB 3000000 K0#tg^z5d  
Cr. Cash in Bank RMB 2500000 5eU/ [F9  
Cr. Non-operating Income RMB 500000 XNl!(2x'pb  
Required: (sl~n_<ds8  
(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. - Z|1@s&  
(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: ~Ch`A@=5  
(a)Inventory Turnover Rate in 20×8; }1>a71  
(b)Gross Profit Ratio in 20×8; uu/M XID  
(c)After Tax Return on Total Assets in 20×8; and %NBD^g F  
(d)Current Ratio as at December 31, 20×8 D"Xm9 (  
(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. [|>.iH X  
【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。 A< Na,EC  
以下是未经审计财务报表的部分信息: i a|F  
                             (单位:千元) v{jl)?`~w  
项目 20×8 20×7 7+fik0F  
营业收入 64 000 48 000 V&>7i9lEz  
营业成本 54 000 42 000 y>o#Hq&qM  
净利润 30 -20 HR}c9wy,q\  
:[rx|9M6  
20×8年12月31日 20×7年12月31日 Pf!K()<uJ  
存货 16 000 12 000 '=ZE*nGC  
流动资产 60 000 50 000 $M8'm1R9  
总资产 100 000 90 000 vJ{\67tK  
流动负债 20 000 18 000 8R z=)J  
总负债 30 000 25 000 OW.ckYt%  
在审计过程中,约翰发现以下事项: +:t1PV;l  
(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: RWoiV10  
借:银行存款5 820 000 a[u8x mH  
  财务费用 180 000 Z4e?zY  
  贷:应收票据6 000 000 5M(?_qj  
(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: qB&*"gf  
借:营业外支出  3 000 000 $`Ou*  
  贷:预计负债 3 000 000 s)L7o)56/  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: |fA[s7)  
借:预计负债   3 000 000  OO$< Wgh  
  贷:银行存款  2 500 000 =:2V4H(F  
    营业外收入   500 000 ,aN/``j=  
要求: x?%vqg^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。 mI.*b(Irp  
(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: pUPb+:^R  
(a)20×8年存货周转率 }l/md/C0  
(b)20×8年销售毛利率 |9Y9pked8  
(c)20×8年总资产净利率 S38D cWIw  
(d)20×8年12月31日的流动比率 %mq]M  
(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) *<UQ/)\  
【答案】 z[';HJ0O;  
(1)应选择营业收入作为计算重要性水平的基础。 h!Ka\By8#  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 R_*\?^k|A  
~/NA?E-c  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 REt()$ 7~  
销售毛利率=(64000-54000)/64000×100%=15.63% 6^zv:C%  
总资产净利率=30/[(100000+90000)/2]=0.03% -r,J>2`l  
流动比率=60000/20000=3 `)%eU~  
(3) p7k0pSt  
a.应建议做如下审计调整分录: E`X+fJx  
借:应收票据 6 000 000 :?S2s Ne2  
  贷:短期借款 5 820 000 *L^{p.K4  
    财务费用  180 000 >GjaA1,  
b.应建议做如下审计调整分录: \nJr jH A  
借:预计负债 3 000 000 2M;{|U  
  贷:营业外支出 500 000 $0wl=S  
    其他应付款 2 500 000 c_" .+Fa  
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