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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)。 ~Yw`w 2  
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: cnR.J  
                         (Expressed in RMB thousands) <-1(G1v  
FINANCLAL STATEMENTS ITEMS ]'2;6%. 4  
20×8 <[e E5X(  
20×7 Gz9w1[t  
)d\u_m W^  
Sales DFKumw>!  
64000 P~5[.6gW  
48000 3. kP,  
lj4D: >Ov  
Cost of sales >K2Md*[P3q  
54000 o`8dqP  
42000 R\B-cU[,  
A@kp` -  
Net profit UE[5Bw?4X  
30 VQQtxHTC3  
-20 Wx<fD()  
Gs% cod  
v&NC` dVR  
December 31, 20×8 <{"]&bl  
December 31, 20×7 MifPZQ  
#=G[ ~m\  
Inventory 2$g3ABfV  
16000 xsPE UK&g  
12000 cnUYhxE+s  
vy t $  
Current assets 4nfpPN t  
60000 &3Q!'pJJ  
50000 B|~tW21  
]+SVQ|v0  
Total assets B~ o;,}  
100000 me+F0:L  
90000 yH'vhtop  
u7oHqo`  
Current liabilities kXmnLxhS/  
20000 UKBVC AK  
18000 c3X'Sv  
cZ@z]LY.g  
Total liabilities 0jlwL  
30000 {g:I5 A#  
25000 LG0z|x(  
$rAHtr  
H WOl79-  
During the audit, John has the following findings: ]pZxbs&Vb  
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows: :3z`+5Y*  
Dr. Cash in Bank  RMB 5820000 8J P{`)  
Dr. Financial Expenses RMB 180000 |6%B2I&c  
Cr. Notes Receivable RMB 6000000 %V>Ss9;/8  
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows: #+v Iq?  
Dr. Non-operating Expenses RMB 3000000 S}/?L m}  
Cr. Provisions RMB 3000000 y&HfF~  
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000 u* I=.  
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows: eVobs2s  
Dr. Provisions RMB 3000000 '.sS"QdN  
Cr. Cash in Bank RMB 2500000 H8V${&!ho  
Cr. Non-operating Income RMB 500000 yEnurq%J  
Required: %6\e_y%  
(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. DriJn`vtzq  
(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: E^:8Jehq  
(a)Inventory Turnover Rate in 20×8; u7_IO  
(b)Gross Profit Ratio in 20×8; \ 2$nFr?0  
(c)After Tax Return on Total Assets in 20×8; and |mSFa8G@  
(d)Current Ratio as at December 31, 20×8 YceX)  
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored. g:l5,j.K  
【中文翻译】注册会计师约翰负责审计A公司20×8年12月31日的财务报表。 6;02_C]\o  
以下是未经审计财务报表的部分信息: 'l%b5:  
                             (单位:千元) 2VrO8q(  
项目 20×8 20×7 Osb#<9{}  
营业收入 64 000 48 000 R6^U9 fDG  
营业成本 54 000 42 000 ZfPWH'P  
净利润 30 -20 ^ |k 7g  
j4ARGkK5B  
20×8年12月31日 20×7年12月31日 As$:V<Z  
存货 16 000 12 000 8X6F6RK6,1  
流动资产 60 000 50 000 V &K:~[M  
总资产 100 000 90 000 WOW:$.VO^  
流动负债 20 000 18 000 XYJ7k7zc+Y  
总负债 30 000 25 000 '[E|3K5d  
在审计过程中,约翰发现以下事项: 2S~cW./#fX  
(1)20×8年12月31日,A公司将未到期金额为人民币6 000 000元的商业承兑票据(附追索权)贴现,银行收取了人民币180 000元的贴现利息。A公司在20×8年12月31日做会计分录: }@kD&2  
借:银行存款5 820 000 .eg?FB'7  
  财务费用 180 000 3ErW3Ac Ou  
  贷:应收票据6 000 000 qSB]Zm<  
(2) 20×8年6月,A公司为B公司在C银行的贷款提供了担保。20×8年12月,由于B公司未能及时偿还贷款,A公司被银C行起诉,要求偿还贷款3 000 000元。20×8年12月31日官司尚未判决,根据管理层对担保损失的合理性估计,A公司做出以下会计分录: {XT3M{`rWL  
借:营业外支出  3 000 000 |\yVnk!c  
  贷:预计负债 3 000 000 a J%&Y5L  
20×9年1月10日,A公司收到法院判决:A公司应赔偿C银行人民币 2 500 000元。A公司支付了这笔款项,并于20×9年1月末将做出如下会计分录: RTPxAp+\5  
借:预计负债   3 000 000  ,G";ny[$  
  贷:银行存款  2 500 000 ^6tcB* #A  
    营业外收入   500 000 huMNt6P[  
要求: L/2{}l>D  
(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。 'hTA O1n8  
(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: K4]42#  
(a)20×8年存货周转率 PNm WZW*  
(b)20×8年销售毛利率 c4]/{!4 Q  
(c)20×8年总资产净利率 (7C&I- l  
(d)20×8年12月31日的流动比率 OQ[E-%v1 R  
(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) t<_Jx<{2  
【答案】 ^tWt"GgC  
(1)应选择营业收入作为计算重要性水平的基础。 80PlbUBb!  
因为营业收入具有稳定性,净利润有亏转盈,不具有稳定性。 >Oary   
I) mP ?  
(2)存货周转率=54 000/[(16000+12000)/2]=3.86 ?^F*M#%?  
销售毛利率=(64000-54000)/64000×100%=15.63% (&n4^tJ+_  
总资产净利率=30/[(100000+90000)/2]=0.03% W<J".2D  
流动比率=60000/20000=3 W/z\j/Rgc  
(3) Oeua<,]Z~  
a.应建议做如下审计调整分录: oSmv  (O  
借:应收票据 6 000 000 Z3:M%)e_u$  
  贷:短期借款 5 820 000 ,XD'f  
    财务费用  180 000 (~YFm"S  
b.应建议做如下审计调整分录: DU_38tz  
借:预计负债 3 000 000 TTg>g~t`  
  贷:营业外支出 500 000 a&>Tk%  
    其他应付款 2 500 000 z93HTy9  
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