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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)。 k2+Z7#2n  
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: *M`[YG19!e  
                         (Expressed in RMB thousands) %xk]y&jv  
FINANCLAL STATEMENTS ITEMS 5N|77AAxK  
20×8 "R30oA#m  
20×7 6)bfd^JYn  
SfR!q4b=  
Sales Bkz   
64000 XqwdJND  
48000 l{pF^?K  
\@F{Q-  
Cost of sales <'vM+Lk  
54000 #UI`G3w<  
42000 &a(w0<  
oz0-'_  
Net profit  9q5[W=|  
30 ){(cRB$  
-20 k/mY. 2yPv  
l3MH+o  
~G$OY9UC  
December 31, 20×8 QMsnfG  
December 31, 20×7 v m$v[  
a&cV@~  
Inventory 6x7=0}'  
16000 wvYxL c#p0  
12000 tw(2 V$J  
VuR BJ2D  
Current assets \ lKQ'_  
60000 jGWLYI=V2  
50000 oy'+n-  
H9Z3.F(2  
Total assets *Xo f;)Z^  
100000 N1$ P6 ZF  
90000 j)0R*_-B[  
?t"PawBWE  
Current liabilities m6 gr!aT  
20000 ~@O4>T+VW  
18000  lu}[XN  
d"cfSH;h  
Total liabilities %)e+w+  
30000 `fRy"44nR  
25000 M#p,Z F  
4~/6d9f  
&sWyh[`P  
During the audit, John has the following findings: Ij8tBT?jlL  
(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: C G7 LF  
Dr. Cash in Bank  RMB 5820000 f:SF&t*  
Dr. Financial Expenses RMB 180000 n" ~*9'  
Cr. Notes Receivable RMB 6000000 a]k&$  
(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: #(H_w4  
Dr. Non-operating Expenses RMB 3000000 P&Y aJUq.u  
Cr. Provisions RMB 3000000 ;n@C(hG  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 }X?*o `sW  
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: E.3}a>f  
Dr. Provisions RMB 3000000 ,+RO 5n  
Cr. Cash in Bank RMB 2500000 w~&]gyf  
Cr. Non-operating Income RMB 500000 * X #e  
Required: a8 1%M  
(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. g}-Z]2(c#  
(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: 8G P}g?%  
(a)Inventory Turnover Rate in 20×8; g2]-Q.  
(b)Gross Profit Ratio in 20×8; &1{k^>o z  
(c)After Tax Return on Total Assets in 20×8; and lN'/Z&62  
(d)Current Ratio as at December 31, 20×8 "m3Y))a  
(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. a*hThr+$M  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 \2,18E  
以下是未经审计财务报表的部分信息: s*f.` A*)  
                             (单位:千元) h~@+M5r,  
项目 20×8 20×7 GP$ Y4*y/  
营业收入 64 000 48 000 !;gke,fB  
营业成本 54 000 42 000 {+:XVT_+  
净利润 30 -20 pYG,5+g  
D2p6&HNT  
20×8年12月31日 20×7年12月31日 .7FI%  
存货 16 000 12 000 G= cxc_9  
流动资产 60 000 50 000 ~'MWtDe:Z8  
总资产 100 000 90 000 MDP MOA  
流动负债 20 000 18 000 ^j %UZ  
总负债 30 000 25 000 ;Y^RF?un  
在审计过程中,约翰发现以下事项: obq}#  
(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: 02[II_< 1  
借:银行存款5 820 000 ArYF\7P  
  财务费用 180 000 Ol[gck|~  
  贷:应收票据6 000 000 jVIpbG4 4  
(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: !&lPdEc@T  
借:营业外支出  3 000 000 T6$<o\g'  
  贷:预计负债 3 000 000 ~PnpYd<2  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: u2]g1XjeG  
借:预计负债   3 000 000  ai4^NJn  
  贷:银行存款  2 500 000 [{F7Pc  
    营业外收入   500 000 e9_+$Oo  
要求: MF}Lv1/[-J  
(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。 )y W_O:  
(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: y Xx62J  
(a)20×8年存货周转率 U _'q-*W  
(b)20×8年销售毛利率 =7fh1XnW  
(c)20×8年总资产净利率 (dF;Gcw+  
(d)20×8年12月31日的流动比率 MPn>&28"|K  
(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) !^fR8Tp9  
【答案】 PAV2w_X~  
(1)应选择营业收入作为计算重要性水平的基础。 qk,y|7 p  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 %k #Nu  
v :MS0]  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 "NH+qQ hs  
销售毛利率=(64000-54000)/64000×100%=15.63% ~q(C j"7  
总资产净利率=30/[(100000+90000)/2]=0.03% {K4t8T]  
流动比率=60000/20000=3 /'6[*]IZP  
(3) Z(mn U;9{v  
a.应建议做如下审计调整分录: HF+fk*_Q  
借:应收票据 6 000 000 ?]D+H%3[$i  
  贷:短期借款 5 820 000 XhAcC  
    财务费用  180 000 $L8s/1up  
b.应建议做如下审计调整分录: ws>Iyw.u  
借:预计负债 3 000 000 &W+G{W{3  
  贷:营业外支出 500 000 j :Jdwf  
    其他应付款 2 500 000 AdOAh y2H  
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