Hi all, di y t list ra cc mc ca 2 bi mu trong ti liu ca c Xuyn, nh cc bn thy, tuy l bi do 1 ng lm or nhiu ng lm th trnh by cng rt lm cm, mu l cp1, blue l cp 2 , green l cp 3, orange

ge l cp 4, chm l cp 5 nh.t nguyn c ch cng nh l ca anh ch y y. Mi ng c li nm li kt cu v trnh li trnh by th ny nh. Chng ta s thng nht mc cho tng phn khp nhau ch nhn my anh ch ny trnh by: cng l cp 1 m c ch khc nhau, ci th gch chn, ci th nghing, lc th sau 2 l a, lc li l 2.1, cn l khc nhau,ba lm.bi t1:Ch y tip cn theo tng khon mc ,cha lm trn vn 1 cuc kim ton v theo cch tip cn ny th cn rt nhiu ti khon khc ch y cha test. Chng ta s tip cn theo chu k nh bi s 2, ca 1 nhm nh. Theo t ngh l mi ng lm 1 chu k v kim tra 1 chu k ca ng khc. Th th s trn vn c 1 cuc kim ton.

Bi mu 1: BI TP KIM TON BCTC H V TN: NG M HNH LP: K44/22.02

A. I. GII THIU CHUNG V CNG TY

Lch s hnh v pht trin ca cng ty.

II Lnh vc dch v v kt qu kinh doanh ca cng ty

1. Lnh vc hot ng ch yu 2. i tng khch hng B. Quy trnh kim ton bo co ti chnh I. Cng vic chun b lp k hoch kim ton. II. La chn nhm kim ton

III. K kt Hp ng kim ton IV. Lp k hoch kim ton tng th:

1. K hoch kim ton ti cng ty HMD

2.. Thu thp thng tin v khch hng * Tm hiu hot ng kinh doanh ca khch hng HMD 3. Thc hin th tc phn tch * Thc hin th tc phn tch i vi Bng cn i k ton ca cng ty HMD
* Nhn xt:

Thc hin th tc phn tch i vi Bo co kt qu hot ng kinh doanh ca cng ty HMD\ Nhn xt: 4. nh gi tnh trng yu v ri ro * nh gi tnh trng yu nh gi ri ro i vi khon mc trn bo co ti chnh 5. Tm hiu HTKSNB * Tm hiu h thng k ton cng ty HMD * Tm hiu mi trng kim sot ca cng ty HMD C. Tht k chng trnh kim ton
I. KIM TON N PHI TR A. CHNG TRNH KIM TON: B. Ti liu yu cu cng ty TNHH MHD chun b: 2. Mc tiu kim ton 3. Th tc kim ton: C. THC HIN KIM TON: 1. nh gi v kim sot ni b i vi cc khon phi tr ngi bn:

2.Phn tch s b:
3.Thc hin th tc kim tra chi tit: 4.Kt thc kim ton: II.KIM TON HNG TN KHO V. KIM TON HNG TN KHO A.CHNG TRNH KIM TON: 1. Ti liu yu cu cng ty TNHH MHD chun b: 2.Mc tiu kim ton 3. Th tc kim ton: B.THC HIN KIM TON

1.nh gi v kim sot ni b i vi hng tn kho: 2. Tin hnh phn tch c bn: 3. Thc hin kim ton chi tit 4.Kt thc kim ton: III.KIM TON N PHI THU

1. Mc tiu kim ton i phi thu khch hng

2. Chng trnh kim ton chi tit: 2.1. Thu thp ti liu: 2.2. Kho st v kim sot ni b i vi nghip v Phi thu khch hng: 2.3 Thit k chng trnh kim ton chi tit: 2.3.1. Th tc phn tch: 2.3.2. Th tc kim ton chi tit 2.3.3. Kt thc kim ton: TNG HP KT QU KIM TON

BNG TNG HP IU CHNH BO CO KIM TON TH QUN L BCTC C KIM TON

Bi mu 2:
Nhm 10: Trng Th Hoi Nguyn Mai Phng Ng Th Phng Nguyn Th Luyn L Th Tho Lp: K44/22-04

PHN I: GII THIU CHUNG

A. Cng ty kim ton:

Khch hng c kim ton: Cng ty c phn in Hong H. 1. Lp k hoch kim ton tng qut: a. Tm hiu hot ng kinh doanh ca n v Hong H: b. Tm hiu chnh sch, h thng k ton m cng ty in Hong H p dng:

Phn hai: Chu k bn hng- thu tin

1. Tm hiu h thng kim sot i vi chu k bn hng v thu tin: nh gi v ri ro i vi chu k bn hng v thu tin: 2. Thc hin th nghim kim sot i vi chu k bn hng v thu tin: nh gi ri ro pht hin: Giy t lm vic ca kim ton vin Phn tch, nh gi

Giy t lm vic ca kim ton vin Kt qu kim tra chi tit nghip v bn hng thu tin Giy t lm vic ca kim ton vin Kt qu kim tra chi tit nghip v gim tr doanh thu Giy t lm vic ca kim ton vin Kt qu kim tra chi tit s d phi thu khch hng

TNG HP KT QU KIM TON

Phn ba: Kim ton chu k mua hng v thanh ton

1. Tm hiu h thng kim sot i vi chu k mua hng thanh ton: a. Kim sot qu trnh mua hng thanh ton: Tng hp kt qu kim ton

Phn 4: Kim ton Ti sn c nh v Cc khon u di hn

1. Tm hiu chnh sch k ton v Ti sn c nh v cc khon u t di hn 2. Tm hiu h thng kim sot i vi khon mc TSC v TDH
nh gi ri ro kim ton + nh gi ri ro kim sot + nh gi ri ro pht hin

TNG HP KT QU KIM TON

Phn 5: Kim ton chu k tin lng v nhn s

1. Mc tiu v cn c kim ton . Kho st v kim sot ni b

3. Kho st c bn Tng hp kt qu kim ton

Phn 6: Kim ton chu k hng tn kho- chi ph- gi thnh

I.

Lp k hoch kim ton tng qut

1.Chnh sch k ton Hng tn kho ca n v khch hng 2. H thng kim sot ni b vi hng tn kho: Qu trnh nhp kho: Qu trnh xut kho

I.

nh gi ri ro vi chu k hng tn kho

TNG HP KT QU KIM TON Bng 1: BNG TNG HP CC VN CN LI Bng 2: BNG TNG HP BT TON IU CHNH

Bng 3: BNG TNG HP HN CH PHM VI KIM TON

BO CO KIM TON
TH QUN L

SN BI LM (version 1)
t lm ver.1 nh, cc bn b sung vo, chng ta thng nht c sn tc l lm xong chnh, vic cn li l tm ti 1 t v copy paste, s d thi. Cc bn tham kho thm chng trnh kim ton mu c gi nh. C nhm cng c gng nh!

PHN I: GII THIU CHUNG V CNG TY KIM TON NHM 13 (tn nhm bn sau nh)

A. Lch s hnh v pht trin ca cng ty. B. Lnh vc dch v v kt qu kinh doanh ca cng ty 1. Lnh vc hot ng ch yu 2. i tng khch hng PHN II: TIN TRNH CUC KIM TON CNG TY X A. Lp k hoch kim ton 1. Hp ng kim ton 1.1 S chp nhn khch hng mi hay tip tc vi khch hng c 1.1 Nhn din cc l do kim ton ca cng ty X(A 100) 1.2 B tr nhn vin tham gia hp ng 1.3. K kt hp ng kim ton(A200) Paste hp ng kim ton vo y. 2.. Thu thp thng tin c s 2.1 Thu thp kin thc v ngnh kinh doanh v cng vic kinh doanh ca khch hng. (A300) 2.2 Tham quan nh xng 2.3 Xem xt li cc chnh sch ca cng ty(A400) 2.4 Nhn din cc bn lin quan 2.5 nh gi nhu cu s dng chuyn gia bn ngoi 3. Thu thp thng tin v ngha v php l ca cng ty X 4. Thc hin th tc phn tch s b(A500) 5.Thit lp mc trng yu v xt on AAR , IR. 5.1 Thit lp mc trng yu(A700) 5.2 Xt on AAR 5.3 Xt on IR 6. Tm hiu h thng kim sot ni b v xt on CR (A600) 7. Xc nh phng php chn mu v c mu (A800) B. T chc thc hin cuc kim ton 1. Chu k bn hng v thu tin 1.1 Thc hin kho st v KSNB (C110) 1.2 Thc hin th tc phn tch 1.3 Thc hin th nghim chi tit v nghip v 1.4 Thc hin th nghim chi tit v s d 1.5 Tng hp kt qu kim ton chu k 2. Chu k mua hng v thanh ton 2.1 Thc hin kho st v KSNB (C210)

2.2 Thc hin th tc phn tch 2.3 Thc hin th nghim chi tit v nghip v 2.4 Thc hin th nghim chi tit v s d 2.5 Tng hp kt qu kim ton tng chu k 3. Chu k hng tn kho gi thnh gi vn 3.1 Thc hin kho st v KSNB (C310) 3.2 Thc hin th tc phn tch 3.3 Thc hin th nghim chi tit v nghip v 3.4 Thc hin th nghim chi tit v s d 3.5 Tng hp kt qu kim ton tng chu k 4. Chu k tin lng v cc khon phi tr ngi lao ng 4.1 Thc hin kho st v KSNB (C410) 4.2 Thc hin th tc phn tch 4.3 Thc hin th nghim chi tit v nghip v 4.4 Thc hin th nghim chi tit v s d 4.5 Tng hp kt qu kim ton tng chu k 5. Chu k TSC, XDCB 5.1 Thc hin kho st v KSNB (C510) 5.2 Thc hin th tc phn tch 5.3 Thc hin th nghim chi tit v nghip v 5.4 Thc hin th nghim chi tit v s d 5.5 Tng hp kt qu kim ton tng chu k C. Tng hp kt qu kim ton (XEM PHN B CA VACPA) Bng 1: BNG TNG HP CC VN CN LI Bng 2: BNG TNG HP BT TON IU CHNH Bng 3: BNG TNG HP HN CH PHM VI KIM TON BO CO KIM TON TH QUN L