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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)。 p|BoEITL  
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: )Gc  
                         (Expressed in RMB thousands) (zk/>Ou  
FINANCLAL STATEMENTS ITEMS M[Nv>  
20×8 )ac!@slb^7  
20×7 M23r/eg]  
m4'jTC$  
Sales ip1gCH/?_+  
64000 N\rL ~4/  
48000 OF-VVIS  
uW!saT5o  
Cost of sales i1bmUKZ8'L  
54000 [r'A8!/|[  
42000 Ea-U+7JC  
Imq-5To#  
Net profit {lg iH+:  
30 Bx5kqHp^1  
-20 Ap4.c8f?Q-  
f"zmNG'  
IcGX~zWr  
December 31, 20×8 "{Y6.)x  
December 31, 20×7 V\l@_%D[(v  
d9%P[(yM^  
Inventory Hk(=_[S  
16000 AD@ {7  
12000 \wK4bvUrX  
9b@yDq3hQ  
Current assets ;BKU _}k=  
60000 ?zbWz=nq  
50000 `46.!  
W,_2JqQp  
Total assets y O*   
100000 f$vTDak  
90000 & Y2x O  
?ks.M'@  
Current liabilities Z_ Y'#5o#  
20000 kQQDaZ 8  
18000 18Ju]U  
hhFO,  
Total liabilities l"jYY3N|h  
30000 ~-B+7  
25000 (mKH,r  
xtLP 4VL  
5Z6MQ`(k  
During the audit, John has the following findings: 5O Y5b8  
(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: U4yl{?  
Dr. Cash in Bank  RMB 5820000 ;oDr8a<A  
Dr. Financial Expenses RMB 180000 ?)(-_N&T  
Cr. Notes Receivable RMB 6000000 \k{[HfVvn  
(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: 0z4M/WrNt  
Dr. Non-operating Expenses RMB 3000000 l=(( >^i  
Cr. Provisions RMB 3000000 Jyr V2Tk^  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 ^H{YLO  
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: 9 %i\)  
Dr. Provisions RMB 3000000 Dg{d^>T!_x  
Cr. Cash in Bank RMB 2500000 c"pOi&  
Cr. Non-operating Income RMB 500000 aq l8Or1[  
Required: 6 .)Xeb"  
(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. %\ n|2*r  
(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: `Pc<0*`a  
(a)Inventory Turnover Rate in 20×8; '3WtpsKA  
(b)Gross Profit Ratio in 20×8; |r36iUHZS  
(c)After Tax Return on Total Assets in 20×8; and r\Kcg~D>  
(d)Current Ratio as at December 31, 20×8 r@bh,U$  
(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. HEIg_6sb  
【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。 Au}l^&,zN  
以下是未经审计财务报表的部分信息: `|nCnT'  
                             (单位:千元) s(J>yd=  
项目 20×8 20×7 0Oc?:R'$  
营业收入 64 000 48 000 b78~{h t`  
营业成本 54 000 42 000 G -+!h4p  
净利润 30 -20 o)^ W z  
KB(W'M_D\  
20×8年12月31日 20×7年12月31日 )|^8`f  
存货 16 000 12 000 K7K/P{@9[9  
流动资产 60 000 50 000 Hbd>sS  
总资产 100 000 90 000 ( N};.DB1Y  
流动负债 20 000 18 000 +}a(jO  
总负债 30 000 25 000 6Io}3}3  
在审计过程中,约翰发现以下事项: Y?3tf0t/  
(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: Jp+'"a  
借:银行存款5 820 000 OE9,D:t v  
  财务费用 180 000 9OW8/ H&!  
  贷:应收票据6 000 000 2zW IB[  
(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: }(|gC,  
借:营业外支出  3 000 000 |?8nO.C~V  
  贷:预计负债 3 000 000 *X2PT(e[  
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: # #2'QNN  
借:预计负债   3 000 000  ^879sI  
  贷:银行存款  2 500 000 4gsQ:3  
    营业外收入   500 000 w K#*|  
要求: V-n{= 8s  
(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。 'wG1un;t  
(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: }$'_%,  
(a)20×8年存货周转率 \y]K]iv  
(b)20×8年销售毛利率 |D"L!+J-$  
(c)20×8年总资产净利率 t'@mUX:-A  
(d)20×8年12月31日的流动比率 hr6j+p:  
(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) ,_Bn{ T=U  
【答案】 KvPCb%!ZP  
(1)应选择营业收入作为计算重要性水平的基础。 c {%mi  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 ;p`to"6IFD  
%oTBh*K'o  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 Q47R`"  
销售毛利率=(64000-54000)/64000×100%=15.63% F}ATY!  
总资产净利率=30/[(100000+90000)/2]=0.03% Kq-1  b  
流动比率=60000/20000=3 "g&f:[a/  
(3) @:GqOTN  
a.应建议做如下审计调整分录: dB0#EJaE  
借:应收票据 6 000 000 nH6SA1$kW  
  贷:短期借款 5 820 000 GyN|beou  
    财务费用  180 000 d$3md<lIB  
b.应建议做如下审计调整分录: m{ !$_z8:  
借:预计负债 3 000 000 4A6Y \ZXI  
  贷:营业外支出 500 000 t:fz%IOe  
    其他应付款 2 500 000 `hkvxt  
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