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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)。 i '5Q.uX  
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: 3+<}Hm+  
                         (Expressed in RMB thousands) *N .f_s  
FINANCLAL STATEMENTS ITEMS Wb] ha1$  
20×8 `4RraJj>0~  
20×7 h7NS9CgO  
$/aZ/O)F  
Sales Y{TzN%| LV  
64000 ;[]{O5TB  
48000 XHgwK @GU  
 $&96qsr  
Cost of sales -v4kW0G  
54000 1f]04TI  
42000 Cg/L/0Ak  
.$/Su3]K/  
Net profit O+Fu zCWj  
30 {$,e@nn  
-20 ,BCtNt(  
bsw0+UY=9  
hBf0kl  
December 31, 20×8 {(@M0?   
December 31, 20×7 .(O FYK<  
c(. 2D  
Inventory |*W`}i  
16000 .eAN`-t;  
12000 0b9;v lGq$  
wfQ 6J0  
Current assets t<M^/xe2  
60000 \WG6\Zg0A  
50000 %e2,p&0G  
7t7"glP  
Total assets W3s>+yU  
100000 &13qlc6  
90000 hA.?19<Z  
}>I|\Z0I  
Current liabilities *Ppb;   
20000 79|=y7i#  
18000 ;Bk?, g  
+je Pp_3$O  
Total liabilities Vp*#,(_G:  
30000 =X[]0.I%  
25000 ?!=yp#  
+:3K?G -  
ES[H^}|Gi  
During the audit, John has the following findings: DT`TA#O  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: ,U+y)w]ar  
Dr. Cash in Bank  RMB 5820000 cRPW  
Dr. Financial Expenses RMB 180000 duCxYhh|  
Cr. Notes Receivable RMB 6000000 68 % = V>V  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: F+mn d,3  
Dr. Non-operating Expenses RMB 3000000 xT7JGQ[|  
Cr. Provisions RMB 3000000 O4w6\y3U  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 q}[g/%  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: m~c z  
Dr. Provisions RMB 3000000 Atc<xp  
Cr. Cash in Bank RMB 2500000 @>n7  
Cr. Non-operating Income RMB 500000 QOA7#H-m9  
Required: 2Fk4jHj  
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion. ocCq$%Ka  
(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: ]v&)mK]n=o  
(a)Inventory Turnover Rate in 20×8; v?e@`;- <  
(b)Gross Profit Ratio in 20×8; JDcc`&`M  
(c)After Tax Return on Total Assets in 20×8; and .{[+d3+,  
(d)Current Ratio as at December 31, 20×8 (}ObX!,  
(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. Bw _^"e8X  
【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。 \$GM4:R D  
以下是未经审计财务报表的部分信息: E9e|+$  
                             (单位:千元) hTZ&  
项目 20×8 20×7 f]Jn\7j4  
营业收入 64 000 48 000 dU`kJ,=Z  
营业成本 54 000 42 000 !n h7<VJ  
净利润 30 -20 {~J'J$hn8  
KY5it9e  
20×8年12月31日 20×7年12月31日 m)l<2 `CM  
存货 16 000 12 000 72uARF  
流动资产 60 000 50 000 = F*SAz  
总资产 100 000 90 000 WzD=Ol  
流动负债 20 000 18 000 ZfMDyS$.  
总负债 30 000 25 000 H_w&_h&  
在审计过程中,约翰发现以下事项: D6X0(pU0  
(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: (QS4<J"  
借:银行存款5 820 000 .nDB{@#  
  财务费用 180 000 uG-t)pej  
  贷:应收票据6 000 000 P1cI]rriW  
(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:  ?'>pfU  
借:营业外支出  3 000 000 vXA+o)*#/  
  贷:预计负债 3 000 000 P){b" ` 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: `"@Pr,L   
借:预计负债   3 000 000  >\f'QQ  
  贷:银行存款  2 500 000 &+0WZ#VI  
    营业外收入   500 000 ;iA6[uz  
要求: b&wyp@k  
(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。 73C7g< Mx  
(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-[:RJW  
(a)20×8年存货周转率 O4`am:@  
(b)20×8年销售毛利率 8d|/^U.w~V  
(c)20×8年总资产净利率 "XKcbdr8-  
(d)20×8年12月31日的流动比率 6gr?#D -F  
(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) hYvWD.c}  
【答案】 LIah'6qR  
(1)应选择营业收入作为计算重要性水平的基础。 XC*!=h*  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 @wVq%GG}  
le7!:4/8  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 e-&0f);i  
销售毛利率=(64000-54000)/64000×100%=15.63% %imI.6   
总资产净利率=30/[(100000+90000)/2]=0.03% G q&[T:  
流动比率=60000/20000=3 77zfRSb+  
(3) xZ=6  
a.应建议做如下审计调整分录: "pA24Ze  
借:应收票据 6 000 000 Ca]V%g(  
  贷:短期借款 5 820 000 "gIjU~'A  
    财务费用  180 000 P<E!ix  
b.应建议做如下审计调整分录: Uo ]x6j<  
借:预计负债 3 000 000 7my7|s[  
  贷:营业外支出 500 000 [}*xxy   
    其他应付款 2 500 000 a_V.mu6h6p  
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