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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)。 ^+:_S9qst  
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: 2RD os#  
                         (Expressed in RMB thousands) 9V&%_.Z  
FINANCLAL STATEMENTS ITEMS JcxhI]E  
20×8 ,[IN9W  
20×7 K /h9x9^  
F"9 f6<ge  
Sales 7~[1%`  
64000 B[^mWVp6L  
48000 Sk@~}  
DoA4#+RU  
Cost of sales b'fj  
54000 e!}R1  
42000 F |X-|Co  
!8]W"@qb  
Net profit %&9tn0B  
30 xKz^J SF  
-20 FA\gz?h  
mP GF Y  
Ow=`tv$l  
December 31, 20×8 ulsr)Ik  
December 31, 20×7 ZWW:-3  
 @)iv'   
Inventory +vfk+6  
16000 _T^ ip.o  
12000 u79.`,Ad&  
%(b`i C9  
Current assets pLL ^R  
60000 Kd CPt!  
50000 X\\WQxj  
e-f_ #!bW  
Total assets M")v ph^  
100000 BuI&kU,WY  
90000 ,dKcxp~[  
uYiM~^ 0  
Current liabilities |SXMd'<3`Z  
20000 Y+ P\5G  
18000 .Vq-<c%  
d;|Pp;dc  
Total liabilities ciI;U/V  
30000 kc `Q- N}  
25000 YD$fN"}-  
[|V<e+>T/  
i Nf+ -C3  
During the audit, John has the following findings: 9 8bmia&H  
(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: yef@V2Z+  
Dr. Cash in Bank  RMB 5820000 VN|P(S6  
Dr. Financial Expenses RMB 180000 \(jSkrrD  
Cr. Notes Receivable RMB 6000000 a9}cpfG=)  
(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: UO8#8  
Dr. Non-operating Expenses RMB 3000000 NMmk ,  
Cr. Provisions RMB 3000000 SZH,I&8  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 "YHqls}c  
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: Z6SM7? d  
Dr. Provisions RMB 3000000 Lm"l* j4  
Cr. Cash in Bank RMB 2500000 K~AQ) ]pJI  
Cr. Non-operating Income RMB 500000 d@pD5n=m;  
Required: k 61Ot3  
(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. hT9fqH  
(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: c3 ]ZU^  
(a)Inventory Turnover Rate in 20×8; X'e@(I!0  
(b)Gross Profit Ratio in 20×8; (F~i  
(c)After Tax Return on Total Assets in 20×8; and pUZe.S>G  
(d)Current Ratio as at December 31, 20×8 $/nU0W  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. t.c XrX`k  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 _!H{\kU  
以下是未经审计财务报表的部分信息: XKLkJZN  
                             (单位:千元) &(-+?*A`E  
项目 20×8 20×7  #-1 ;  
营业收入 64 000 48 000 )nJs9}( 0  
营业成本 54 000 42 000 <i`Ipj  
净利润 30 -20 ` *x;&.&v  
I0sd%'Ht?  
20×8年12月31日 20×7年12月31日 U)=?3}s(  
存货 16 000 12 000 ^k]OQc7q'  
流动资产 60 000 50 000 >7B6iR6N  
总资产 100 000 90 000 Eic/#j{4  
流动负债 20 000 18 000 ?V"X=B2  
总负债 30 000 25 000 3iJ4VL7  
在审计过程中,约翰发现以下事项: +'Pf|S  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: c?"#x-<1s  
借:银行存款5 820 000 ~~,\BhG?  
  财务费用 180 000 _5EM<Ux  
  贷:应收票据6 000 000 )8p FPr  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: rePJ4i [y  
借:营业外支出  3 000 000 u.x>::i&  
  贷:预计负债 3 000 000 v1<3y~'f  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: =o;8xKj  
借:预计负债   3 000 000  T?{"T/  
  贷:银行存款  2 500 000 l_5]~N  
    营业外收入   500 000 TZTi:\nS  
要求: :^j`wd1 h  
(1)在营业收入和净利润两者之中,选择一个用于计算A公司20×8年财务报表层次的计划重要性水平,两者中哪一个更合适一些?并说明理由。 F\F_">5  
(2)根据以上未经审计的财务报表信息,运用分析程序分析重大错报风险,请计算以下比率: DXl3  
(a)20×8年存货周转率 e<6fe-g9;  
(b)20×8年销售毛利率 "C&l7K;bp  
(c)20×8年总资产净利率 py VTA1  
(d)20×8年12月31日的流动比率 >VM@9Cph  
(3)根据上述事项,注册会计师约翰应提出哪些审计调整建议,并列示调整分录。(调整分录不考虑所得税的影响) !E8y!|7$  
【答案】 v8W.84e-  
(1)应选择营业收入作为计算重要性水平的基础。 cm@q{(r  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 n=WwB(}q  
P!3)-apP\  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 .;)7)%  
销售毛利率=(64000-54000)/64000×100%=15.63% k#NIY4%.  
总资产净利率=30/[(100000+90000)/2]=0.03% nh"nSBRxk  
流动比率=60000/20000=3 A-Be}A  
(3) =7wI/5iN  
a.应建议做如下审计调整分录: F=!p7msRB  
借:应收票据 6 000 000 '!^5GSP3&  
  贷:短期借款 5 820 000 A-x; ai]  
    财务费用  180 000 E58fY|9  
b.应建议做如下审计调整分录: XUc(7>k  
借:预计负债 3 000 000 UJMM&  
  贷:营业外支出 500 000 /#lhRNX  
    其他应付款 2 500 000 e=&,jg?K  
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