Chuyn tt nghip Chuyn ngnh K ton Kim ton PHN I: C S L LUN V KIM TON KHON MC TIN TRONG KIM

IM TON BO CO TI CHNH I/ Khi qut chung v khon mc tin I.1/ Khi nim v c im khon mc tin a) Khi nim khon mc tin Tin l mt b phn ca ti sn ngn hn tn ti di hnh thi tin t, l loi ti sn c tnh thanh khon cao nht, l ch tiu quan trng nh gi kh nng thanh ton ca mt doanh nghip. - Tin mt: Bao gm tin Vit Nam, ngoi t v vng bc kim kh qu. S liu c s dng trnh by trn BCTC ca khon mc ny chnh l s d ca ti khon Tin mt vo thi im kha s sau khi c i chiu vi thc t v tin hnh cc iu chnh cn thit. - Tin gi ngn hng: Bao gm tin Vit Nam, ngoi t v vng bc kim kh qu c gi ti ngn hng. S liu c s dng trnh by trn BCTC ca khon mc ny chnh l s d ca ti khon Tin gi ngn hng sau khi c i chiu v iu chnh theo s ph ngn hng vo thi im kha s. - Tin ang chuyn: Bao gm cc khon tin Vit Nam v ngoi t m doanh nghip np vo ngn hng, kho bc Nh nc, hoc gi qua bu in chuyn cho ngn hng, hay lm th tc chuyn tin t ti khon ngn hng tr n cho cc n v khc, th nhng n ngy kha s th doanh nghip vn cha nhn c giy bo hay bn sao k ca ngn hng, hoc giy bo C ca kho bc. b) c im ca khon mc tin Tin l khon mc c trnh by trc tin trn Bng cn i k ton v l mt khon mc quan trng trong ti sn ngn hn. Do thng c s dng phn tch kh nng thanh ton ca mt doanh nghip, nn y l khon c th trnh by sai lch. Tin cn l khon mc b nh hng v c nh hng n nhiu khon mc quan trng nh doanh thu, chi ph, cng n v hu ht cc ti sn khc ca doanh nghip. S pht sinh ca cc ti khon tin thng ln hn s pht sinh hu ht cc ti khon khc. V th, nhng sai phm trong cc nghip v lin quan n tin c nhiu kh nng xy ra v kh b pht hin nu khng c mt HTKSNB v cc th tc kim sot khng ngn chn hay pht hin c. Mt s c im khc ca tin l bn cnh kh nng ca s d b sai lch do nh hng ca cc sai st v gian ln, cn c nhng trng hp tuy s tin trn BCTC vn
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 1

Chuyn tt nghip Chuyn ngnh K ton Kim ton ng nhng sai lch din ra trong cc nghip v pht sinh v lm nh hng n cc khon mc khc. Do tt c nhng l do trn, ri ro tim tng ca khon mc ny thng c nh gi l cao. V vy, KTV thng dnh nhiu thi gian kim tra tin mc d khon mc ny thng chim mt t trng khng ln trong tng ti sn. Tuy nhin, cn lu rng tp trung khm ph gian ln thng ch c thc hin khi KTV nh gi rng HTKSNB yu km, cng nh kh nng xy ra gian ln l cao. I.2/ Nguyn tc hch ton Vic hch ton khon mc tin phi tun th cc nguyn tc, quy nh, cc ch qun l, lu thng tin t hin hnh ca Nh nc. - Nguyn tc tin t thng nht: Mi nghip v kinh t pht sinh c k ton s dng mt n v tin t thng nht l ng Vit Nam phn nh (VND). - Nguyn tc cp nht: K ton phi phn nh kp thi, chnh xc s tin hin c v tnh hnh thu chi ton b cc loi vn bng tin, m s theo di chi tit tng loi ngoi t theo nguyn t v theo ng Vit Nam quy i), tng loi vng, bc, qu ( theo s lng, trng lng, quy cch, ni kch thc, gi tr). - Nguyn tc hch ton ngoi t: Mi nghip v lin quan n ngoi t phi c quy i v ng Vit Nam ghi s, t gi quy i l t gi mua bn thc t trn th trng lin ngn hng do Ngn Hng Nh Nc Vit Nam chnh thc cng b ti thi im pht sinh nghip v. Vi nhng ngoi t m ngn hng khng cng b t gi quy i ra VND th thng nht quy i thng qua ng la M (USD). Khi tnh gi xut ngoi t k ton p dng mt trong bn phng php: nhp trc- xut trc, nhp sauxut trc; bnh qun gia quyn, thc t ch danh. Thc hin ng cc nguyn tc trn th vic hch ton vn bng tin s gip doanh nghip qun l tt v cc loi vn bng tin ca mnh. ng thi doanh nghip cn ch ng trong k hoch thu chi s dng c hiu qu ngun vn m bo qu trnh sn xut kinh doanh din ra thng xuyn lin tc. I.3/ Sai phm thng gp i vi khon mc tin - Tin mt c ghi chp khng c thc trong qu ca n v. - Cc kh nng chi khng, chi tin qu gi tr khon chi thc t bng cch lm gi v sa cha chng t, khai tng chi, gim thu bin th tin; - Kh nng hp tc, mc ngoc gia th qu v k ton thanh ton tht kt; - C th xy ra mt mt do iu kin bo qun, ct tr, qun l khng tt;
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 2

Chuyn tt nghip Chuyn ngnh K ton Kim ton - i vi ngoi t hch ton sai t gi khi quy i hoc cui k cha quy i s d ngoi t v ng tin hch ton; - Tin thu c ca khch hng nhng cha kp thi np vo qu tin mt hoc np vo ti khon tin gi ngn hng m s dng phc v mc ch c nhn, lm gim hiu qu s dng vn ca n v II/ Kim sot ni b i vi khon mc tin II.1/ Mc tiu kim sot ni b khon mc tin - S hin hu v hiu qu trong hot ng: Cc hot ng thu, chi tin v tn qu c kim sot cht ch s gip nng cao tnh hu hiu v hiu qu ca hot ng kinh doanh. Vic thu, chi tin ng, , kp thi, ph hp nhu cu khng lng ph s gip hn ch mt mt, lm dng tin bc ca n v cho mc ch c nhn, t gip thc hin tt vic mua hng, bn hng, chi tr lng kp thi s lm tng hiu qu ca hot ng kinh doanh v do vy nh hng n tnh hu hiu trong hot ng ca n v. Bn cnh , nu n v duy tr s d tn qu hp l, s m bo nhu cu chi tiu ca n v, m bo kh nng thanh ton n n hnVic qun l tin hiu qu cn gip trnh tn qu qu nhiu, khng sinh li cho n v. - Bo co ti chnh ng tin cy: Cc nghip v thu, chi tin cn c ghi chp y , chnh xc v kp thi nhm cung cp cc thng tin v tnh hnh to ra tin, s dng tin v s d tin mt cch trung thc v hp l trn bo co ti chnh. - Tun th php lut v cc quy nh: Vic thu, chi tin phi ph hp vi cc quy nh ca php lut. II.2/ Yu cu ca kim sot ni b Trong thc tin mun kim sot ni b hu hiu i vi tin cn phi p ng nhng yu cu sau: - Thu : Mi khon tin u phi c thu y , gi vo ngn hng hay np vo qu trong thi gian sm nht. - Chi ng : Tt c cc khon chi u phi ng mc ch, phi c xt duyt v c ghi chp ng n. - Phi duy tr s d tn kho hp l : m bo chi tr cc nhu cu vo kinh doanh, cng nh thanh ton n n hn. trnh vic tn qu qu mc cn thit, v khng to kh nng sinh li v c th gp ri ro. II.3/ Cc nguyn tc kim sot ni b
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 3

Chuyn tt nghip Chuyn ngnh K ton Kim ton Nhn vin phi c kh nng v lim chnh: V khng th kim sot ni b hu hiu khi m cc nhn vin khng c kh nng hoc khng lim chnh m c tnh gian ln. Do vy, nhn vin c kh nng v lin chnh l nhn t c bn nht m bo cho kim sot ni b hot ng hu hiu. p dng nguyn tc phn cng phn nhim: S phn cng cng vic i vi tin phi c s phn tch ng k trong mi quan h i vi cc chu trnh c lin quan n tin. Ngha l khng cho php bt c c nhn no thc hin cc chc nng t khi bt u cho ti khi kt thc cc nghip v. Ni cch khc, mi c nhn ch c phn cng mt chc nng t khi bt u cho n khi kt thc nghip v. - Tp trung u mi thu: Nn hn ch ti a s lng ngi nm gi tin, ngha l ch cho php mt s t nhn vin c thu tiniu ny nhm hn ch kh nng tht thot s tin thu c. - Ghi chp kp thi v y s thu: Phn cng cho mt nhn vin ghi nhn kp thi cc khu nghip v thu tin ngay vo thi im pht sinh nghip v. Vic ghi nhn kp thi cc khon thu s hn ch kh nng chim dng s tin thu c. - Np ngay s tin thu c trong ngy vo qu hay ngn hng: iu ny ngn chn ng k vic nhn vin bin th tin thu c t khch hng. - C bin php khuyn khch cc ngi np tin yu cu cung cp bin lai hoc phiu thu tin: Khi , ngi thu tin s phi np cc khon tin thu c v bit rng s tin thu c s b kim tra bng cch i chiu vi cc bin lai hoc phiu thu c nh s lin tc trc khi s dng. - Thc hin ti a nhng khon thu chi qua ngn hng, hn ch chi tin mt: Nguyn tc ny xut pht t kh nng xy ra gian ln rt cao t cc khon chi bng tin mt. - Cui mi thng, thc hin i chiu gia s liu trn s sch v thc t: S ci v s chi tit v s d v s pht sinh ca ti khon tin gi ngn hng; ti khon tin mt vi bin bn kim k qu tin mt.

II.4/ Kim sot ni b i vi thu tin, chi tin v s d tn qu II.4.A) Kim sot ni b i vi thu tin a/ Trong trng hp thu trc tip t bn hng v cung cp dch v.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 4

Chuyn tt nghip Chuyn ngnh K ton Kim ton Khi bn hng v thu tin trc tip, ngn chn kh nng nhn vin bn hng chim dng s tin thu c v khng ghi nhn cc khon ny, cn tch ri chc nng bn hng v thu tin. Trong , vic nh s th t lin tc cc chng t thu tin trc khi s dng (phiu tnh tin, phiu thu, ha n hoc v) l iu cn thit ngn nga sai phm. i vi cc doanh nghip bn l, mt nhn vin thng phi m nhim nhiu vic nh bn hng, nhn tin ghi s. Trong iu kin , th tc kim sot tt nht l s dng cc thit b thu tin. Nu khng trang b c my mc tin tin, cn phi qun l c s thu trong ngy thng qua vic yu cu lp cc bo co bn hng hng ngy. b/ Trng hp thu n ca khch hng. - Nu khch hng n np tin: khuyn khch h yu cu c cp phiu thu, hoc bin lai. - Nu thu tin ti c s ca khch hng: Qun l cht ch giy gii thiu v thng xuyn i chiu giy cng n. - Nu thu tin qua bu in: Cn phn nhim cho cc nhn vin khc m nhn cc nhim v nh: Lp ha n bn hng - Theo di cng n - i chiu gia s tng hp v chi tit v cng n - M th v lit k cc sc nhn c - Np cc sc vo ngn hng - Thu tin. II.4.B) Kim sot ni b i vi chi tin a/ S dng cc hnh thc thanh ton qua ngn hng, hn ch ti a vic s dng tin mt trong thanh ton. Nguyn tc chung l hu ht cc khon chi nn thc hin thanh ton qua ngn hng, ngoi tr mt s khon chi mi s dng tin mt. Ngoi ra, nhng chng t thanh ton qua ngn hng ( sc, y nhim chi,) nn c nh s lin tc trc khi s dng. Nu khng c s dng phi lu li y trnh tnh trng b mt cp, hay b lm dng. Cc chng t gc lm c s thanh ton phi c nh du ngn nga vic s dng chng t gc chi nhiu ln.

b/ Vn dng ng nguyn tc y quyn v ph chun Ngi qun l nn thc hin s y quyn c th cho cp di trong mt s cng vic. i vi tin, phi phn quyn cho nhng ngi xt duyt c kh nng v lim chnh, ng thi cn ban hnh vn bn chnh thc v s phn quyn.
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 5

Chuyn tt nghip Chuyn ngnh K ton Kim ton c/ i chiu hng thng vi s ph ca ngn hng S d khon tin gi ngn hng trn s sch phi bng vi s d ca s ph ti ngn hng. Mi khon chnh lch phi c iu chnh thch hp, nhng trng hp cha r nguyn nhn phi c kt chuyn vo cc ti khon phi thu khc hay phi tr khc v x l ph hp. II.4.C/ Kim sot ni b s d tn qu - Tin mt ti qu bao gm tin giy, tin xu, vng bc, kim kh qu, qu, sc cha s dng hay sc thanh ton ca khch hng cha kp gi vo ngn hng cn c bo qun cht ch v giao cho th qu chu trch nhim. - Th qu cn kim k cui mi ngy v i chiu vi s liu ca k ton, mi chnh lch phi tm hiu nguyn nhn. - trnh trng hp mn tm tin trong kt cn tin hnh kim k qu nh k v t xut v phi lp bin bn kim k. - Ty vo nhu cu kinh doanh cng nh thanh ton n trong tng giai on n v lun cn n mt lng tin nht nh s dng. Vic duy tr s d v kim sot tn qu hp l rt quan trng v n gip doanh nghip trnh tnh trng mt kh nng thanh ton v ngc li cng khng nn tn qu qu nhiu dn n ri ro mt mt. - Xc nh mc tn qu thch hp:do tin mt ti qu khng sinh li, v th n v d on nhu cu tin trong tng lai cng nh cc khon tin s thu c nhm xc nh mc tn qu thch hp cng nh ngn qu thiu tha. Nu thiu n v phi d ton ngun b p. Nu tha s u t nh mua chng khon c tnh thanh khon cao, gi vo ngn hng, hay tr n sm hng chit khu III/ Ni dung kim ton khon mc tin trong kim ton bo co ti chnh. III.1/ Mc tiu kim ton khon mc tin Khi kim ton khon mc tin, cc mc tiu kim ton cn phi t c l: - Mc tiu v tnh hin hu: S d cc khon tin trn bo co ti chnh th tn ti trong thc t. Mc tiu ny l quan trng nht, v tng t nh khi kim ton cc ti sn khc, kim ton vin thng quan tm n kh nng doanh nghip trnh by s d tin vt qu s thc t che du tnh hnh ti chnh hoc s tht thot ca ti sn. - Mc tiu v tnh y : Cc khon tin tn ti trong thc t u c ghi nhn trn bo co ti chnh.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 6

Chuyn tt nghip Chuyn ngnh K ton Kim ton - Mc tiu v tnh nh gi: S d ti khon tin c ghi ph hp vi gi c xc nh theo chun mc v ch k ton hin hnh. - Mc tiu v quyn s hu: Doanh nghip c quyn s hu v mt php l i vi cc khon tin. - Mc tiu v ghi chp chnh xc: S liu trn s chi tit tin c tng cng ng v ph hp vi ti khon tng hp trn s ci. - Mc tiu v tnh trnh by v cng b: S d tin c phn loi v trnh by thch hp trn bo co ti chnh. Cc trng hp tin b hn ch quyn s dng u c khai bo . - Mc tiu v phn loi: Tin phi c phn loi chi tit theo cc tiu thc khc nhau nh tin mt, tin gi ngn hng, tin ang chuyn. III.2/ Quy trnh kim ton khon mc tin trong kim ton bo co ti chnh III.2.1/ Giai on lp k hoch kim ton III.2.1.1/ Chp nhn kim ton: Sau khi nhn c thng bo ca hi ng qun tr.B phn kim ton ni b bt u ln lch lm vic. III.2.1.2/ Tnh c lp ca kim ton vin Chun mc Kim sot cht lng dch v k ton - kim ton quc t (ISQC1) v Chun mc o c ngh nghip k ton, kim ton yu cu KTV phi c lp vi b phn phng ban kim ton. Cc mu giy t ny tr gip KTV kim tra li tnh c lp ca cc thnh vin trong nhm kim ton v k cam kt nu nh khng thy c vn v tnh c lp. Ngi thc hin cc mu ny l trng nhm kim ton. Cc thnh vin nhm kim ton phi k vo Mu A260 th hin s cam kt v tnh c lp ca mnh trc khi tham gia vo nhm kim ton. Mu A270 c s dng nh mt danh sch kim tra kim tra tnh c lp ca cc thnh vin nhm kim ton. Nu c bt k yu t no c th lm nh hng n tnh c lp ( ct C ca Mu A270), trng nhm kim ton cn hon thnh Mu A280 khng nh cc yu t c th lm suy yu tnh c lp c loi tr mt cch ph hp cha. Cc Mu A260, A270, A280 cn c hon thnh trc khi bt u cuc kim ton v cn phi cp nht trong sut qu trnh thc hin v hon thnh cuc kim ton nu c s thay i c th lm nh hng trng yu n nhng nh gi ban u v tnh c lp ca KTV v cng ty kim ton.
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 7

Chuyn tt nghip Chuyn ngnh K ton Kim ton R sot cc ni dung ca giy t lm vic tr li cu hi v ghi chp cc th tc cn thc hin/ thc hin m bo tnh c lp. Cc thng tin ny c lin kt t Mu A110, A120 v A210, A230, A310 (quan h gia thnh vin HQT, BG, k ton trngvi nhm kim ton). III.2.1.3/ Trao i vi Ban gim c v k hoch kim ton Chun mc kim ton Lp k hoch kim ton bo co ti chnh (VSA 300) on A3 hng dn KTV c th tho lun mt s vn v lp k hoch kim ton vi Ban Gim c c kim ton nhm to thun li cho vic thc hin v qun l cuc kim ton. Ngi thc hin Mu ny l trng nhm kim ton v ngi ph duyt l ch nhim kim ton. Trong giai on lp k hoch kim ton, trong hoc sau khi kt thc cuc hp vi Ban Gim c. Ghi li cc trao i trong cuc hp lp k hoch/ hp trin khai kim ton vi Ban Gim c c kim ton, bao gm nhng khng gii hn cc vn sau: - Phm vi kim ton: Kim ton BCTC nm no, ti cc n v trc thuc no, ... - K hoch kim ton s b/kt thc nm: thi gian, nhn s, yu cu s phi hp ca n v,... - Xc nh cc b phn/ phng, ban lin quan n cuc kim ton; - Cc thay i quan trng v mi trng kinh doanh, quy nh php l trong nm c nh hng n n v; - Cc vn Ban Gim c quan tm v ngh KTV lu trong cuc kim ton; Cc trao i ny s gip KTV nng cao hiu qu ca cng tc lp k hoch, gip Ban Gim c c s chun b cn thit hp tc vi KTV trong qu trnh kim ton. Ngoi ra, vic trao i ny cng gip KTV thu thp c mt s thng tin lm c s xt on v in vo cc Mu lin quan nh: Mu A310, A400, A610. Tuy nhin, khi tho lun v k hoch kim ton, KTV cn thn trng khng lm nh hng n hiu qu ca cuc kim ton. V d, vic tho lun qu chi tit v ni dung, lch trnh cc th tc kim ton vi Ban Gim c c th dn n vic Ban Gim c c th d on c cc th tc kim ton m KTV s thc hin v chun b sn cc bin php mang tnh i ph, hoc yu cu KTV thc hin nhng cng vic ngoi phm vi kim ton. Lin kt t cc giy t lm vic trong Phn A Lp k hoch kim ton.
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 8

Chuyn tt nghip Chuyn ngnh K ton Kim ton Lin kt n cc chng trnh kim ton v giy t lm vic chi tit ti tng phn hnh kim ton c lin quan t Phn D n Phn H. III.2.1.4/ Tm hiu cng ty v mi trng hot ng Chun mc kim ton Vit Nam s 310 - Hiu bit v tnh hnh kinh doanh (ban hnh theo Quyt nh s 219/2000/Q - BTC ngy 29 thng 12 nm 2000 ca B Ti Chnh) - hng dn thc hin c kim ton bo co ti chnh, KTV phi c hiu bit v tnh hnh kinh doanh nhn thc v xc nh cc d liu, nghip v v thc tin hot ng ca doanh nghip c kim ton m theo nh gi ca KTV, chng c th nh hng trng yu n bo co ti chnh, n vic kim tra ca KTV hoc n bo co kim ton. Yu cu KTV cn c hiu bit v phng ban c kim ton v mi trng hot ng ca b phn . KTV cn hiu bit v mc tiu ca th tc tm hiu cng ty v mi trng hot ng. Sau KTV cn tm hiu nhng thng tin hiu bit v mi trng hot ng v cc yu t bn ngoi nh hng n doanh nghip v nhng hiu bit v doanh nghip. Cui cng KTV cn xc nh ra nhng giao dch bt thng cn quan tm, cc ri ro trng yu lin quan ti ton b BCTC v ti khon c th. Cc ri ro c th pht hin trong qu trnh hon thnh mu ny s c tng hp v ghi nhn vo tng ng. Cc ri ro trng yu cn c KTV thit k cc th tc kim tra c bn xc nh. III.2.1.5/ Tm hiu chnh sch k ton v chu trnh kinh doanh quan trng Cc chu trnh kinh doanh bao gm: (1) Chu trnh bn hng, phi thu v thu tin. (2) Chu trnh mua hng, phi tr v tr tin. (3) Chu trnh hng tn kho, tnh gi thnh v gi vn. (4) Chu trnh lng v phi tr ngi lao ng. (5) Chu trnh TSC v xy dng c bn. Trn thc t, tu theo c im, c nhng trng hp khng cn phi tm hiu tt c 5 chu trnh kinh doanh m ch p dng nhng chu trnh chnh hoc KTV cn phi tm hiu cc chu trnh quan trng khc. Khi thc hin, KTV cn lu mc tiu ca th tc Tm hiu chnh sch k ton v chu trnh kinh doanh :

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 9

Chuyn tt nghip Chuyn ngnh K ton Kim ton Xc nh v hiu c cc giao dch v s kin lin quan ti chu trnh kinh doanh quan trng, c nh hng trc tip ti cc nghip v kinh t pht sinh, cc th tc kim tra, kim sot cc nghip v kinh t v lp chng t k ton. nh gi v mt thit k v thc hin i vi cc th tc kim sot chnh ca chu trnh KD ny. Thit k cc th tc kim tra c bn ph hp, hiu qu i vi chu trnh kinh doanh. Kt thc phn m t chu trnh kinh doanh quan trng ca cng ty, KTV cn tng hp cc ri ro trng yu trong qu trnh thc hin cc bc cng vic nh l hiu bit v cc kha cnh kinh doanh ch yu lin quan ti chu trnh kinh doanh quan trng, hiu bit v chnh sch k ton p dng, sot xt v thit k v trin khai cc th tc kim sot . III.2.1.6/ Phn tch s b Bo co ti chnh Chun mc kim ton Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v c kim ton v mi trng ca n v (VSA 315) yu cu KTV thc hin th tc phn tch s b trong giai on lp k hoch nh l mt th tc nh gi ri ro tr gip cho KTV xy dng k hoch kim ton. Phn tch s b BCTC ch yu l phn tch Bng cn i k ton v phn tch Bo co kt qu hot ng kinh doanh. Trong trng hp cn thit c th cn phn tch c Bo co lu chuyn tin t v Thuyt minh BCTC. Phn tch s b khon mc tin trong BCTC ch yu l phn tch Phn A: Ti sn ngn hn; Khon I: Tin v tng ng tin; mc 1: Tin trn Bng cn i k ton. Trong trng hp cn thit c th cn phn tch c Bo co lu chuyn tin t v Thuyt minh BCTC. Khi thc hin phn tch s b, KTV thc hin vic phn tch bin ng, phn tch h s, phn tch cc s d bt thng. (1) Phn tch bin ng ca Bng cn i k ton KTV thc hin so snh nm nay vi nm trc k c v s tuyt i v tng i. (2) Phn tch h s Phn tch h s gm h s thanh ton, h s o lng hiu qu kinh doanh, h s kh nng sinh li. Khi phn tch h s nhn nh bin ng cho khon mc tin th KTV thng tp trung h s ph bin nh sau: H s thanh ton. Khi phn tch h s KTV dng hiu bit ca mnh v k ton doanh nghip v phn tch ti chnh pht hin cc bin ng hoc xu hng l, hay vic thay i t ngt ca ch s. Vic phn
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 10

Chuyn tt nghip Chuyn ngnh K ton Kim ton tch h s ny gip KTV pht hin ra cc ri ro, t a ra th tc kim ton ph hp cho cc ri ro . Cc h s thanh ton: L cc h s o lng kh nng thanh ton n ngn hn ca doanh nghip v so snh vi chnh h s nm trc. Vic phn tch h s thanh ton thng thng ch gii hn trong vic xem xt trng hp c bin ng ln trong kh nng thanh ton hoc nh gi kh nng thanh ton n ngn hn v kim tra kh nng hot ng lin tc ca doanh nghip. (3) Phn tch cc s d ln, nh v bt thng: i vi tng loi hnh doanh nghip, KTV phi quan tm n cc ch tiu ring bit, nu c s d c gi tr ln hoc nh bt thng so vi nm trc hoc theo thng l, hoc s d bt thng (ln u xut hin ti DN) th cn gii trnh r l do. V d, s d qu tin mt ln (tn qu 10 t ng trong khi mc chi hng ngy bng tin mt bnh qun l 300 triu..). III.2.1.7/ Xc nh mc trng yu (k hoch- thc hin) Chun mc kim ton Mc trng yu trong lp k hoch v thc hin kim ton (VSA 320) yu cu KTV phi xc nh mc trng yu trong giai on lp k hoch v thc hin kim ton. Khi thc hin mu ny KTV phi xc nh tiu ch c s dng c tnh mc trng yu t cc tiu ch c gi trong Mu A710, v gii thch l do la chn tiu ch ny vo trong tng ng. Cc tiu ch ph hp thng thng c la chn c th l: Li nhun trc thu Tng doanh thu Li nhun gp Tng chi ph Tng vn ch s hu Gi tr ti sn rng Sau la chn t l tng ng ca biu xc nh mc trng yu tng th. (Cc t l ghi trong mu ny l cc t l gi m thng l kim ton quc t ti Vit Nam thng p dng): 5% n 10% li nhun trc thu 1% n 2% tng ti sn
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 11

Chuyn tt nghip Chuyn ngnh K ton Kim ton 1% n 5% vn ch s hu 0.5% n 3% tng doanh thu Mc trng yu chi tit thng thng nm trong khong t 50% - 75% so vi mc trng yu tng th xc nh trn. Vic chn t l no p dng cho tng cuc kim ton c th l ty thuc vo xt on chuyn mn ca KTV v chnh sch ca tng cng ty. Cui cng KTV nh gi li mc trng yu. Khi kt thc qu trnh kim ton, nu tiu ch c la chn xc nh mc trng yu bin ng qu ln th KTV phi xc nh li mc trng yu, gii thch l do v cn nhc xem c cn thc hin b sung thm th tc kim ton hay khng.. Trng hp KTV nhn thy cn phi xc nh li mc trng yu v mc trng yu xc nh li cao hn so vi mc trng yu k hoch, ngha l phm vi v khi lng cc th tc kim ton cn thc hin s ln hn so vi thit k ban u th KTV cn nh gi li s ph hp ca cc cng vic kim ton thc hin nh gi liu c cn thit phi thc hin thm cc th tc kim ton nhm thu thp cc bng chng kim ton y v thch hp hay khng. III.2.1.8/ Xc nh phng php chn mu, c mu (k hoch/ thc hin) Chun mc kim ton Ly mu kim ton v cc th tc la chn khc (VSA 530) yu cu khi thit k th tc kim ton, KTV phi xc nh cc phng php thch hp la chn cc phn t th nghim nhm thu thp bng chng kim ton tha mn mc tiu th nghim kim ton.. KTV la chn cc phn t th nghim thu thp bng chng kim ton khi tin hnh th nghim c bn i vi tng khon mc ln trn BCTC thng qua la chn mt trong 3 phng php: Chn ton b (kim tra 100%) La chn cc phn t c bit Ly mu kim ton III.2.1.9/ Tng hp k hoch kim ton Chun mc kim ton Lp k hoch kim ton bo co ti chnh (VSA 300) yu cu KTV phi lp v lu li trong h s kim ton ti liu v chin lc kim ton tng th v k hoch kim ton. Tng hp cc ni dung chnh t cc mu A210, A310, A510, A400, A600, A710 v A810 ca cc phn trong giai on lp k hoch kim ton. ng thi, tm tt cc
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 12

Chuyn tt nghip Chuyn ngnh K ton Kim ton vn t cuc kim ton nm trc mang sang (t mu B410 ca h s kim ton nm trc) v a ra hng gii quyt trong cuc kim ton nm nay. c bit cn lu tng hp danh sch cc ri ro trng yu, bao gm c ri ro gian ln v cc th tc kim tra c bn lin quan thnh vin nhm kim ton c bit quan tm khi thc hin cc phn hnh lin quan. Lu , trong trng hp phng php kim ton l da vo kim tra c bn 100% th danh sch ri ro trng yu ny c lp nn t cc pht hin khi thc hin Phn A Lp k hoch kim ton. III.2.2/ Giai on thc hin kim ton III.2.2.1/ Bng s liu tng hp - Leadsheet Ty theo s lng ti khon thc t m cng ty s dng v ln/ trng yu ca s d cc ti khon, KTV c th loi b hoc b sung cc ti khon cp 1 hoc cp 2 trong Bng tng hp-nu cn. KTV c th chuyn ct phn tch bin ng gia nm nay v nm trc sang phn hnh giy t lm vic chi tit khc khi thc hin th tc phn tch cc ti khon c bin ng ln. Vic phn tch bin ng ca tng khon mc trc khi kim ton l bt buc m bo KTV c hiu bit tng quan v khon mc c kim ton trong k, nh gi tnh hp l ca s bin ng c th xc nh nhng ri ro c th xy ra v p dng cc th tc kim ton ph hp. III.2.2.2/ Chng trnh kim ton Vic thit k cc th tc kim tra c bn ty thuc vo vic nh gi ri ro sai st trng yu ca KTV sau khi nh gi ri ro tim tng v ri ro kim sot cc mu A310, A400 v Phn C lin quan n tm hiu khch hng v mi trng hot ng, chnh sch k ton v h thng KSNB, cng nh nh gi hot ng ca h thng KSNB. Trn c s nh gi ri ro c sai st trng yu, KTV cn xem xt tc ng n phm vi, ni dung v lch trnh ca cc th tc kim tra c bn cc mc tng ng l cao, trung bnh, thp trn c s p dng ton b cc th tc kim tra c bn theo mu hoc c lc b hay b sung cc th tc khc.

III.2.2.3/ Kim tra tnh tun th php lut v cc quy nh lin quan.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 13

Chuyn tt nghip Chuyn ngnh K ton Kim ton Chun mc kim ton s 250 on 2 Xem xt tnh tun th php lut v cc quy nh trong kim ton Bo co ti chnh (ban hnh theo quyt nh s 219/2000/QBTC ngy 29/12/2000 ca B trng B ti chnh) yu cu: Khi lp k hoch v thc hin cc th tc kim ton, khi nh gi kt qu v lp bo co kim ton, kim ton ni b phi ch n vn n v c kim ton, khng tun th php lut v cc quy nh c lin quan c th nh hng trng yu n bo co ti chnh. Mc d trong mt cuc kim ton bo co ti chnh khng th pht hin ht mi hnh vi khng tun th php lut v cc quy nh c lin quan. Nu pht hin c nhng hnh vi khng tun th php lut v cc quy nh c lin quan c nh hng trng yu n bo co ti chnh c kim ton, kim ton vin phi ghi chp li v tng hp vo k hoch him ton, phi trao i vi thnh vin Ban gim c ph trch cuc kim ton a ra cc x l ph hp. III.2.2.4/ Sot xt cc bt ton tng hp Chun mc kim ton Trch nhim ca KTV lin quan n gian ln trong qu trnh kim ton BCTC (VSA 240 - on 32) yu cu KTV phi sot xt, kim tra cc bt ton ghi s tng hp, cc bt ton iu chnh khi lp BCTC pht hin cc tnh hung th hin s thiu khch quan hoc s can thip ca Ban Gim c (nu c) v nh gi xem cc tnh hung c th hin ri ro, sai st trng yu do gian ln hay khng. Thc hin theo cc cng vic nu trong mu: KTV nn tp trung xem xt cc bt ton trn S Ci vo cc ngy gn cui nin , ng thi, trao i vi cc thnh vin khc trong nhm kim ton nm bt c cc bt ton bt thng m cc thnh vin pht hin cc phn hnh c giao. Th tc phng vn nhn vin k ton cng rt hu ch trong vic gip pht hin s can thip ca Ban Gim c i vi cc bt ton iu chnh cui k. KTV c th b sung cc th tc kim ton khc nu cn thit ty theo c im ca tng khch hng v tnh hung c th, cng nh nh gi ri ro ca KTV. III.2.2.5/ Kim ton nm u tin S d u nm ti chnh Chun mc kim ton s 510- on 2 Kim ton nm u tin- S d u nm ti chnh (ban hnh theo quyt nh s 219/2000/Q-BTC ngy 29/12/2000 ca B trng B ti chnh) yu cu: Khi thc hin kim ton bo co ti chnh nm u tin, kim ton vin phi thu thp y bng chng kim ton thch hp nhm bo m:

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 14

Chuyn tt nghip Chuyn ngnh K ton Kim ton a) S d u nm khng c sai st lm nh hng trng yu ti bo co ti chnh nm nay. b) S d cui nm ca nm ti chnh trc c kt chuyn chnh xc hoc c phn loi li mt cch ph hp trong trng hp cn thit. c) Ch k ton c p dng nht qun hoc cc thay i v ch k ton c iu chnh trong bo co ti chnh v trnh by y trong phn thuyt minh bo co ti chnh. Th tc kim ton thc hin ch yu l phng vn, quan st, kim tra ti liu lin quan. III.2.2.6/ Sot xt s kin pht sinh sau ngy kt thc nm ti chnh Chun mc kim ton s 560 Cc s kin pht sinh sau ngy kha s k ton(ban hnh theo Quyt nh s 28/2003/Q-BTC ngy 14/03/2003 ca B trng B ti chnh) yu cu: Kim ton vin phi xem xt nh hng ca nhng s kin pht sinh sau ngy kha s k ton lp bo co ti chnh i vi bo co ti chnh v bo co kim ton. Cc s kin pht sinh sau ngy kha s k ton lp bo co ti chnh: l nhng s kin c nh hng n bo co ti chnh pht sinh trong khong thi gian t sau ngy kha s k ton lp bo co ti chnh kim ton n ngy k bo co kim ton v nhng s kin c pht hin sau ngy k bo co kim ton. C 2 loi s kin xy ra sau ngy kha s k ton lp bo co ti chnh: Nhng s kin cung cp thm bng chng v cc s vic tn ti vo ngy kha s k ton lp bo co ti chnh. Nhng s kin cung cp du hiu v cc s vic pht sinh tip sau ngy kha s k ton lp bo co ti chnh. Th tc kim ton thc hin ch yu l phng vn, quan st, kim tra ti liu lin quan. Khi nhn thy cc s kin xy ra sau ngy kha s k ton lp bo co ti chnh c nh hng trng yu n bo co ti chnh th kim ton vin phi xc nh xem cc s kin ny c c tnh ton ng n, iu chnh v trnh by thch hp trong bo co ti chnh c kim ton hay cha.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 15

Chuyn tt nghip Chuyn ngnh K ton Kim ton III.2.2.7/ Kim tra cc thng tin khc trong ti liu c Bo co ti chnh c kim ton Chun mc kim ton s 720 Nhng thng tin khc trong ti liu c bo co ti chnh kim ton (ban hnh theo quyt nh s 03/2005/Q-BTC ngy 18/01/2005 ca B trng B ti chnh) yu cu: Kim ton vin phi xem xt nhng thng tin khc c cng b cng vi bo co ti chnh c kim ton xc nh nhng im khng nht qun( mu thun) trng yu so vi bo co ti chnh c kim ton. III.2.2.8/ Sot xt v thay i chnh sch k ton v sai st Tnh ph hp, tin cy ca cc BCTC ca DN v kh nng so snh BCTC ca DN gia cc nm v so snh vi BCTC ca cc doanh nghip khc c th b nh hng trng yu trong trng hp n v c kim ton c s thay i trong cc chnh sch k ton, cc c tnh k ton v sa cha cc sai st khi khng p dng ng trong vic lp v trnh by BCTC theo Chun mc k ton Thay i chnh sch k ton, c tnh k ton v sai st (VAS 29). Khi nhn thy nhng thay i trong cc chnh sch k ton v/ hoc cc c tnh k ton v/ hoc sa cha cc sai st c nh hng trng yu n BCTC nm nay v/ hoc cc nm trc th KTV phi ghi chp li v tng hp vo k hoch kim ton v trao i vi trng nhm kim ton hoc thnh vin BG ph trch cuc kim ton a ra cc x l ph hp. III.3.3/ Giai on tng hp, kt lun v lp bo co III.3.3.1/ Sot xt ph duyt v pht hnh bo co Thnh vin BG ph trch cuc kim ton v Ch nhim kim ton chu trch nhim hon thnh mu ny bng cch nh du (x) vo nhng cng vic thc hin. III.3.3.2/ Th qun l Cc KTV thng a ra nhng lu v nhng vn gip cho nh qun l c th qun l tt hn. Bo co kt qu t nhng quan st ca KTV trong th qun l cho KTV cung cp c xem nh l mt phn ca cuc kim ton.Th qun l khng nn trnh by nhng vn mu thun vi th gii trnh ca nh qun l.Th qun l khng phi l mt ni dung bt buc nhng bn thn n li cung cp nhng xut cn thit v hot ng ni chung v hot ng kim sot ni ring ca cng ty. Nhn vin kim ton thng c khuyn khch xut cc kin ci thin hot ng c lien quan t nhng pht hin trong khi thc hin kim ton. III.3.3.3/ Bo co ti chnh v bo co kim ton
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 16

Chuyn tt nghip Chuyn ngnh K ton Kim ton Chun mc kim ton Bo co kim ton v Bo co ti chnh (VSA 700) yu cu KTV v b phn kim ton phi pht hnh Bo co kim ton th hin kin kim ton ca mnh. Bo co kim ton v Th qun l (nu c) l kt qu ca cuc kim ton, c th hin bng vn bn chnh thc ca Trng ban kim ton. Bo co kim ton phi nh km vi Bo co ti chnh c kim ton. Bo co kim ton c 4 mu chnh p dng cho cc trng hp khc nhau: Dng chp nhn ton phn; Chp nhn tng phn do hn ch phm vi kim ton; Chp nhn tng phn do bt ng trong x l; Dng t chi a ra kin; Dng tri ngc. III.3.3.4/ Tng hp kt qu kim ton a/ Lp bng tng hp cc vn cn tn ti Trong bng ny, kim ton vin nu ln ton b nhng vn cn tn ti ca n v m kim ton vin cn lu xem xt khi lp bo co kim ton v son tho th qun l. Bng ny c lp sau khi tho lun vi Ban Gim c v phi c lu vo h s kim ton. b/ Lp bng tng hp bt ton iu chnh y l bc quan trng trong quy trnh tng hp kt qu kim ton. Bng tng hp bt ton iu chnh l ghi nhn ton b bt ton iu chnh theo kin ca kim ton vin. i vi nhng bt ton iu chnh c Ban gim c v b phn c kim ton chp nhn s l c s lp BCTC sau kim ton. Nhng bt ton iu chnh khng c khch hng chp nhn s l c s kim ton vin xem xt a ra kin v lp bo co kim ton dng ph hp. Vic lp bng tng hp bt ton iu chnh thng do trng nhm kim ton tng hp v sot xt. Trc ht, lp bng d tho bt ton iu chnh, trong nu ln ton b cc xut iu chnh. Bng tng hp bt ton iu chnh cui cng dng lp BCTC sau kim ton hoc lm cn c a ra kin nhn xt ca KTV. c/ Lp bng tng hp hn ch phm vi kim ton Kim ton vin thc hin tng hp nhng hn ch phm vi kim ton v s dng lm cn c cho kim ton vin cn nhc a ra kin nhn xt v lp bo co kim ton dng ph hp. Bng tng hp nhng hn ch phm vi kim ton c tho lun vi khch hng v phi lu vo h s kim ton.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 17

Chuyn tt nghip Chuyn ngnh K ton Kim ton PHN II : THC T KIM TON NI KHON MC TIN TI CNG TY C PHN K NGH G TIN T A - KHI QUT CHUNG V CNG TY C PHN K NGH G TIN T I/ Qu trnh hnh thnh v pht trin ca cng ty Cng ty CP k ngh g Tin t l mt n v kinh t t nhn, c t cch php nhn, c con du ring chu s qun l ca UBND Tnh v B Thng mi v hot ng kinh doanh xut khu. a ch: L B1b Khu cng nghip Ph Ti in thoi: 84.056.741683 Fax: 84.056.741682 Email: tiendat@dng.vnn.vn Website: http// www.tiendatquinhon.com.vn Cng ty c thnh lp theo quyt nh s 50/QD-UB ngy 05/06/1999 v chnh thc i vo hot ng ngy 01/07/1999. Ban u vn phng v phn xng sn xut t ti hp tc x Hp nht ng Hong Vn Th, TP.Qui Nhn vi s vn iu l 2 t ng. Khi u nh xng c din tch khong 10.000 m v 200 cng nhn sn xut trc tip vi nng sut cng ty c tnh 15 cont/thng. Qua nghin cu kh nng ln mnh ca th trng xut khu hng g ngoi tri, Cng ty quyt nh u t m rng sn xut to bc t ph mi. Nh my sn xut g th 2 ra i (thng 7/2000) t ti khu cng nghip Ph Ti, Qui Nhn, Bnh nh. Thng 12/2005, Cng ty CP K ngh g Tin t mnh dn u t xy dng xong v a vo hot ng nh my ch bin g th ba ti dc ng Pht thuc khu cng nghip Ph Ti v nng cng sut nh my ln 120 cont/thng. Sau 9 nm thnh lp, Cng ty CP k ngh g Tin t c bc pht trin mnh m. Hin nay cng ty c trn 2700 lao ng ang lm vic vi mc lng bnh qun t 1,5 triu 1,7 triu ng/ngi/thng. Cng ty bng vn t c hng nm u t hng t ng nng cp v xy mi dy chuyn sn xut t 30 cont/thng ln 120 cont/thng. Sn phm mi ngy cng t cht lng cao, a dng mu m v p ng c nhu cu th trng. Cho n nay, Cng ty CP k ngh g Tin t l mt trong nhng Cng ty ch bin hng lm sn xut khu c mt rng khp th gii. y l mt hng mang li kim

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 18

Chuyn tt nghip Chuyn ngnh K ton Kim ton ngch xut khu cao v l mt hng nm trong chin lc u tin u t pht trin ca tnh. II/ c im t chc b may quan ly san xut kinh doanh: Hin nay, Cng ty CP k ngh g Tin t ang c 4 cp qun l c bn, mi cp qun l c chc nng v nhim v khc nhau, h tr v b sung cho nhau hon thnh mt cch tt nht cc k hoch sn xut kinh doanh.
Giam oc

Cac phong ban Quan ly giai oan

To, nhom
S cp qun l

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 19

Chuyn tt nghip Chuyn ngnh K ton Kim ton

BAN GIAM OC

T phong Vat t

T phong Ke hoach

T phong Nhan s

T phong X-N-K

T phong Ke toan

T phng K Thut

Ki to NB

QPX N.lieu

QPX Bao b

QPX Tinh che

QPX Nguoi

QPX S che

QPX Lap rap

T trng to N.lieu

T trng to bao b

T trng to T. che

T trng to Nguoi

T trng to s che

T trng to L.rap

S c cu t chc III/ c im t chc k tan ca Cng ty CPKN G Tin t III.1.M hnh t chc k tan ti Cng ty CPKN G Tin t : - B my k ton ca Cng ty gm 7 ngi : + K ton trng trnh chuyn mn i hc. + Ph k ton trng i hc + K ton vt t Cao ng + K ton bn hng Cao ng + K tan chi ph i hc + Th qu Cao ng + K ton thanh ton Cao ng Gia cc k ton c quan h mt thit vi nhau, cc k ton b phn thu thp, ghi s, kim tra chng t, sau tng hp cc s liu v a ln cho k ton trng xem xt i chiu, kim tra cc chng t v i n khu cui cng l ln bo co kt qu hot ng kinh doanh . III.2.B my k tan Cng ty CPKN G Tin t:
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 20

Chuyn tt nghip Chuyn ngnh K ton Kim ton S B MY K TON CA CNG TY

K TON TRNG

Ph K ton trng

K ton vt t

K ton Bn hng

K ton Chi ph

K ton T/ton

Th quy

* Chc nng, nhim v ca nhn vin k ton : K ton trng : - Chu trch nhim trc Ban gim c, cc c quan c thm quyn nh: c quan thu, thanh tra kim ton v ton b hot ng kinh t ti chnh ca n v. - Hng dn chuyn mn cho cc nhn vin k ton trong Cng ty. - Phn cng cng vic ph hp vi tng ngi c th, c quyn ngh b nhim, bi nhim cc v tr cng tc trong phng k ton. - C nhim v k v khng k tt c mi chng t lin quan n tnh hnh ti chnh ca n v v phi chu trch nhim trc ch k ca mnh. Ph k ton trng: - L ngi gip vic cho k ton trng, chu s phn cng ca k ton trng v cc cng vic c m nhim nh: lp h thng bo co ti chnh, hng dn trnh chuyn mn ca cc nhn vin k ton, kim tra cc cng vic k ton m nhim. Trong trng hp k ton trng y quyn th chu trch nhim tng ng nh k ton trng. K ton vt t : Theo di ti sn c nh, vt liu dng c hng ha c cc nghip v sau: - Tham gia tip nhn ti sn c nh khi mua v, bn giao nghim thu trong trng hp tng hay nhng bn, thanh l ti sn c nh. - Tin hnh tnh khu hao v phn b khu hao ph hp. - C k hoch sa cha ti sn c nh thng xuyn v k hoch.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 21

Chuyn tt nghip Chuyn ngnh K ton Kim ton - Theo di s chi tit ti sn c nh tng, gim v cui nm thi gian kim k ti sn c nh. - i vi nguyn vt liu, dng c, hng ha phi tin hnh nghim thu khi mua v, vit phiu nhp kho, phiu xut kho. - Chn phng php tnh gi vn ca hng xut kho ph hp. - Phn b vt liu dng c cho cc i tng s dng. - nh k tin hnh kim k i chiu vi s k ton. K ton thanh ton : c trch nhim ghi chp theo di hch ton cc loi vn bng tin, cc khon cng n ngi cung cp vt t v khch hng. Gii quyt cc quan h trong thanh ton pht sinh trong k . K tan bn hng : C nhim v ghi chp theo di hch tan doanh thu bn hng, cng n bn hng K tan chi ph : C nhim v tp hp cc chi ph sn xut pht sinh v phn b chi ph theo tng i tng sn xut Th qu : C nhim v qun l tin mt , thu, chi tin mt khi c phiu thu, phiu chi hp l. Bo co tin mt cho k ton trng v ch ti khon bit III.3.Hnh thc k ton ang p dng ti Cng ty CPKN G Tin t : Hin nay Cng ty ang p dng hnh thc k ton chng t ghi s . - K ton cn c vo chng t gc ( bng tng hp chng t gc) ghi vo chng t ghi s . -Cn c vo chng t ghi s k ton ghi vo s ng k chng t ghi s v ghi vo s k ton chi tit, ng thi cn c vo chng t gc km theo chng t ghi s ghi vo s ci . - Cui k kha s ly s liu lp bng cn i s pht sinh, kho s chi tit ,lp bng tng hp chi tit . -Cui k cn c vo bng cn i pht sinh v bng tng hp chi tit ly s liu c lin quan ln bng tng kt ti sn v bo co ti chnh . IV/ c im t chc cng tac kim toan ni b: Kim ton ni b l cng c ca lnh o cc Doanh nghip , nh gi, phn tch tnh hnh hot ng ca doanh nghip, gip hot ng sn xut kinh doanh ca doanh nghip tun th ng quy nh ca php lut v ngh quyt, quyt nh ca Lnh o doanh nghip; ng thi kim tra, nh gi thng tin trn cc bo co ti chnh, bo co

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 22

Chuyn tt nghip Chuyn ngnh K ton Kim ton qun tr, m bo bo co ti chnh c kp thi v phn nh trung thc, hp l tnh hnh ti chnh,kt qu hot ng kinh doanh theo cc ch . IV.1/c im t chc b my kim ton ni b : Hin nay, Cng ty CP k ngh g Tin t ang c 1 phng kim ton ni b.
TNG GIM C Trng ban kim ton ni b Ph trng ban kim ton ni b Kim ton vin ni b

IV.2/Hnh thc kim ton p dng ti cng ty: Kim ton vin ni b s dng chng trnh kim ton mu VACPA lm hng dn thc hin cuc kim ton trong cng ty. B - KIM TON NI B KHON MC TIN TRONG KIM TON BO CO TI CHNH TI CNG TY C PHN K NGH G TIN T. Kim ton vin ni b s dng chng trnh kim ton mu VACPA lm hng dn thc hin cuc kim ton ny. Thi im khoa s 31/12/2010 I. Cac giy t vn ban lam vic cua KTV: Mt b h s kim ton ca cng ty c minh ha nh sau, trong phn thc hin kim ton s ch v i su n giy t lm vic lin quan n khon mc tin . Trong h s th k hiu: (C): Giy t lm vic c lp theo mu chun : Cng vic m KTV thc hin kim ton ti Cng ty CP k ngh g Tin t. A K HOCH KIM TON NI B A230 A240 A250 A260 A270 A280 A290 (C) A300 Th gi cng ty v K hoch kim ton (C).... Danh mc ti liu cn cng ty cung cp (C)...... Phn cng nhim v nhm kim ton (C)......... Cam kt v tnh c lp ca thnh vin nhm kim ton (C)..... Sot xt cc yu t nh hng n tnh c lp ca kim ton vin (C) Bin php m bo tnh c lp ca thnh vin nhm kim ton (C).. Trao i vi Ban Gim c n v c kim ton v k hoch kim ton TM HIU CNG TY V MI TRNG HOT NG
Trang 23

SVTH: Nguyn Thanh Tuyn _ 142311869

Chuyn tt nghip Chuyn ngnh K ton Kim ton A310 Tm hiu cng ty v mi trng hot ng (C).. A400 TM HIU CHNH SCH K TON V CHU TRNH KINH DOANH QUAN TRNG A410 Tm hiu chu trnh bn hng, phi thu v thu tin (C)... A420 Tm hiu chu trnh mua hng, phi tr v tr tin (C).... A430 Tm hiu chu trnh hng tn kho, tnh gi thnh v gi vn (C)... A440 Tm hiu chu trnh lng v phi tr ngi lao ng (C)... A450 Tm hiu chu trnh TSC v xy dng c bn (C)... A500 PHN TCH S B BO CO TI CHNH A510 Phn tch s b bo co ti chnh (C)... A600 NH GI CHUNG V H THNG KIM SOT NI B V RI RO GIAN LN A610 nh gi chung v h thng kim sot ni b ca n v (C).. A620 Trao i vi Ban Gim c v cc c nhn v gian ln (C)... A630 Trao i vi B phn Kim ton ni b/Ban Kim sot v gian ln (C).... A700 XC NH MC TRNG YU A710 Xc nh mc trng yu k hoch thc hin (C).... A800 XC NH PHNG PHP CHN MU C MU A810 Xc nh phng php chn mu c mu (C).... A900 TNG HP K HOCH KIM TON A910 Tng hp k hoch kim ton (C).... B TNG HP, KT LUN V LP BO CO B100 B110 B120 B130 B200 B210 B220 B230 B300 B310 B320 B330 B340 B350 B360 B370 B380 SOT XT, PH DUYT V PHT HNH BO CO Ph duyt pht hnh bo co kim ton v Th qun l (C)... Sot xt cht lng ca thnh vin Ban Gim c c lp (C)... Sot xt giy t lm vic chi tit (C)... TH QUN L V CC T VN KHC CHO CNG TY Th qun l nm nay (C)..... Th qun l d tho.... Th qun l nm trc...... BO CO TI CHNH V BO CO KIM TON Bo co ti chnh v bo co kim ton nm nay (C).... Bo co ti chnh v bo co kim ton d tho... Giy t lm vic, trao i vi KH trong giai on hon tt bo co Bo co ti chnh trc v sau iu chnh kim ton (C) Bng cn i pht sinh (C). Cc bt ton iu chnh v phn loi li (C). Cc bt ton khng iu chnh (C)... Bo co ti chnh v bo co kim ton nm trc..
Trang 24

SVTH: Nguyn Thanh Tuyn _ 142311869

Chuyn tt nghip Chuyn ngnh K ton Kim ton B400 B410 B420 B430 B440 B450 B500 B510 B520 B530 B540 B550 B560 TNG HP KT QU KIM TON Tng hp kt qu kim ton (C).. Phn tch tng th bo co ti chnh ln cui (C).... Cc vn cn gii quyt trc khi pht hnh bo co kim ton (C) ... Th gii trnh ca Ban Gim c khch hng (C) ... Th gii trnh ca Ban qun tr khch hng ... TI LIU DO KHCH HNG CUNG CP Bng cn i pht sinh v bo co ti chnh trc kim ton.... H s php l (giy php kinh doanh v giy php khc...)... Quyt nh b nhim cc thnh vin trong BG v BQT trong nm.. Bin bn hp/ Ngh quyt/ Bo co ca BG v BQT trong nm... iu l v quy ch ni b ca Cng ty..... Danh mc ti liu quan trng lu h s kim ton chung.

D KIM TRA C BN TI SN D100 TIN V CC KHON TNG NG TIN D110 Bng s liu tng hp Leadsheet (C)...... D120 Giy t lm vic phc v cho thuyt minh bo co ti chnh... D130 Chng trnh kim ton (C)...... D140-99 Giy t lm vic chi tit.......

H KIM TRA CC NI DUNG KHC H100 H110 H120 H130 H140 H150 H160 H170 H180 H190 KIM TRA CC NI DUNG KHC Kim tra tnh tun th php lut v cc quy nh c lin quan (C)........... Sot xt cc bt ton tng hp (C).......... Kim ton nm u tin S d u nm (C)....... Sot xt giao dch vi cc bn c lin quan (C)...... Sot xt s kin pht sinh sau ngy kt thc nm ti chnh (C)... nh gi kh nng hot ng lin tc (C)..... Kim tra cc thng tin khc trong ti liu c BCTC c kim ton (C).... Sot xt ti sn, n tim tng v cc khon cam kt (C)... Sot xt thay i chnh sch k ton, c tnh k ton v sai st (C)..

II/ Lp k hoch kim ton: II.1. Bin php m bo tnh c lp ca thnh vin nhm kim ton m bo ng vi Chun mc o c ngh nghip k ton, kim ton th lc ny trng nhm kim ton cn thc hin cc bin php m bo tnh c lp ca thnh
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 25

Chuyn tt nghip Chuyn ngnh K ton Kim ton vin nhm kim ton v hon thnh mu A280 v i n kt lun: Sau khi thc hin cc th tc kim ton nu trn, cng ty v nhm kim ton: c lp vi cng ty. A280 Tn B phn : Phng K ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Bin php m bo tnh c lp ca thnh vin nhm kim ton Ngi thc hin Ngi sot xt 1 Ngi sot xt 2 Tn NTT NTT Ngy 08/03/2012 08/03/2012

A. MC TIU Ngn nga, gim thiu nguy c bo m tnh c lp ca cac thnh vin nhm kim ton ni b. B. NI DUNG KIM TRA Th tc C Khg Khng p dng ca kim

1/ Xc nh yu t c nh hng n tnh c lp ton ni b: Thnh vin nhm kim ton c c phn, c phiu ca cng ty. Thnh vin nhm kim ton lm vic nhiu nm/hoc c quan h rut tht vi cng ty. 2/ Cc bin php m bo tnh c lp ca thnh vin nhm kim ton: C s dng thnh vin BG/thnh vin ring bit vi nhm kim ton. S dng thnh vin BG v cc thnh vin ring bit vi b phn cung cp cc dch v cho KH c s mu thun v li ch. Trao i vi cng ty v s mu thun v li ch v thu thp s cho php tip tc thc hin cng vic. C thc hin thay i thnh vin BG v trng nhm kim ton.
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 26

Chuyn tt nghip Chuyn ngnh K ton Kim ton Thng bo v tho lun cc vn v tnh c lp v mc ca cc cng vic ngoi kim ton vi cp qun l c lin quan. S dng c nhn c lp, nh thnh vin BG th hai hoc Cty kim ton khc trong vic sot xt t vn cc vn c th. Loi cc c nhn ra khi nhm kim ton khi nhn thy nguy c nh hng n tnh c lp. C. KT LUN: Sau khi thc hin cc th tc kim ton nu trn, nhm kim ton ni b: c lp vi b phn k ton. Sau khi nh gi c tnh c lp ca cc thnh vin nhm kim ton, KTV thc hin mu A260: Cam kt v tnh c lp ca thnh vin nhm kim ton .

II.2/ Danh mc ti liu cn cng ty cung cp Ngi c giao nhim v l ch nhim cuc kim ton s trin khai k hoch v phn cng tng nhim v c th cho cc thnh vin tham gia cuc kim ton ti cng ty. Mu A240 c ch nhim kim ton gi cho phng k ton yu cu cung cp cc ti liu cn thit cho cng vic kim ton ca mnh. i vi khon mc tin th ngoi nhng ti liu v cng ty nh: Bin bn hp i hi c ng, Hi ng qun tr th KTV cn nhng ti liu v phn hnh tin nh: Bng cn i s pht sinh cho nm ti chnh, S ci, S chi tit cc ti khonDo phn mu A240 ch nu nhng ti liu m KTV s dng kim ton khon mc tin. II.3/ Phn tch s b Bo co ti chnh KTV thc hin phn tch s b BCTC, lin quan n vic phn tch s b khon mc tin th KTV phn tch cc bin ng, chnh lch v s d tin mt, tin gi ngn hng, tin ang chuyn ca nm 2010 so vi nm 2009. V tnh cc h s thanh ton. A510 Tn Tn B phn : Phng K ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Phn tch s b Bo co ti chnh Ngi hin Ngi xt 1 Ngi xt 2 thc sot sot NTT NTT Ngy 09/03/2012 09/03/2012

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 27

Chuyn tt nghip Chuyn ngnh K ton Kim ton

BNG CN I K TON Ti ngy 31/12/2010 n v tnh: VND Nguyn 31/12/2010 Th Hng 31/12/2009 Phm Ti sn Gia t Trc KT Sau KT A. TI SN NGN HN I. Tin v cc khon tng ng tin 14.486.303. 4.794 1. Tin 959 .537.375 Tin mt ti qu 1.943.207.137 910.490.728 Tin gi ngn hng 12.543.096.822 3.884.046.647 Tin ang chuyn Ch s thanh ton H s thanh ton hin hnh H s thanh ton nhanh H s thanh ton bng tin

Bin ng VND 9.691.766.584 1.032.716.409 8.659.050.175 -

% 202

Ghi ch

,14% 113,42% {a} 222,94% {a} -

Nm 2010 0,89 0,52 0,03

Nm 2009 T/m 1,02 0,6 0, 01 {o} {o} {o}

{a}: Nm 2010 Doanh thu tng nn lng tin thu vo cng tng. Cn kim tra li xc nhn ca ngn hng. {o}: Nhn chung ch s thanh ton ca n v l khng tt.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 28

Chuyn tt nghip Chuyn ngnh K ton Kim ton

II.4. Xc nh mc trng yu Mu A710: Xc nh mc trng yu k hoch- thc hin. A710 Tn B phn : Phng K ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Xc nh mc trng yu ( k hoch- thc hin) Tn Ngi thc hin NTT Ngi sot xt 1 NTT Ngi sot xt 2 Ngy 10/03/2012 10/03/2012

A. MC TIU: Xc nh mc trng yu c lp v ph duyt theo chnh sch ca Cty thng bo vi thnh vin nhm kim ton v mc trng yu k hoch trc khi kim ton v c trch nhim xc nh li mc trng yu thc t trong giai on kt thc kim ton xc nh xem cc cng vic v th tc kim ton c thc hin y hay cha. B. XC NH MC TRNG YU: Ch tiu K hoch Thc t Thc t nm trc Tiu ch c s dng Doanh thu Doanh thu Doanh thu c tnh mc trng yu L do la chn tiu ch ny Doanh thu pht sinh ln v l khon mc quan trng ca n xc nh mc trng yu v Gi tr tiu ch c la 682.052.668.092 682.052.668.092 514.526.124.485 chn Mc trng yu tng th 3.410.263.340 3.410.263.340 2.572.630.622 Mc trng yu chi tit 1.705131.670 1.705.131.670 1.286.315.311 Ngng chnh lch c th b qua 68.205.266,81 68.205.266,81 51.452.612,45
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 29

Chuyn tt nghip Chuyn ngnh K ton Kim ton

Cn c vo bng trn, KTV chn ra mc trng yu p dng khi kim ton Ch tiu la chn Mc trng yu tng th Mc trng yu chi tit Ngng chnh lch c th b qua Nm nay 3.410.263.340 1.705.131.670 68.205.266,81 Nm trc 2.572.630.622 1.286.315.311 51.452.612,45

Gii thch nguyn nhn chnh lch ln v mc trng yu ca nm nay so vi nm trc: Do doanh thu nm 2010 tng rt nhiu so vi nm 2009. Trong nm n v k c nhiu hp ng vi khch hng nc ngoi II.5/Chng trnh kim tra chi tit khon mc tin nh sau: D130 Tn Tn khch hng: Phng k ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Tin v cc khon tng ng tin Ngi hin Ngi xt 1 Ngi xt 2 thc sot sot NTT NTT Ngy 10/03/2012 10/03/2012

A. MC TIU m bo cc khon tin v tng ng tin l c thc; thuc quyn s hu ca DN; c hch ton v nh gi y , chnh xc, ng nin ; v trnh by trn BCTC ph hp vi cc chun mc v ch k ton hin hnh.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 30

Chuyn tt nghip Chuyn ngnh K ton Kim ton B. TH TC KIM TON STT 1 Th tc I/ Th tc chung Kim tra cc nguyn tc k ton p dng nht qun vi nm trc v ph hp vi quy nh ca chun mc v ch k ton hin hnh. Lp bng s liu tng hp c so snh vi s d cui nm trc. i chiu cc s d trn bng s liu tng hp vi BCPS v giy t lm vic ca kim ton nm trc (nu c). II/ Kim tra phn tch So snh s d tin v cc khon tng ng tin nm nay so vi nm trc, gii thch nhng bin ng bt thng. Phn tch t trng s d tin gi trn tng ti sn ngn hn, cc t sut ti chnh v tin v kh nng thanh ton v so snh vi s d cui nm trc gii thch nhng bin ng bt thng. III/ Kim tra chi tit Thu thp bng tng hp s d tin v cc khon tng ng tin ti cc qu v cc ngn hng ti ngy kha s, tin hnh i chiu vi cc s d trn s chi tit, s ci v BCTC. Lp bng tng hp s pht sinh tin v cc khon tng ng tin pht sinh theo tng thng, phn tch bin ng Chng kin kim k qu tin mt (bao gm c vng, bc, qu, nu c) ti ngy kha s v i chiu vi s d ca s qu v s chi tit ti ngy kha s, m bo ton b cc qu ca DN u c kim k. Trng hp chng kin kim k tin mt trc hoc sau ngy kha s, tin hnh chn mu kim tra phiu thu/chi i vi cc nghip v pht sinh Ngi thc hin NTT Tham chiu D141

NTT

D141

NTT

D142

NTT

D142

NTT

D143

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 31

Chuyn tt nghip Chuyn ngnh K ton Kim ton sau hoc trc thi im kim k, thc hin i chiu xui/ ngc n s d tin thc t trn s qu ti ngy kha s. Lp v gi th xc nhn s d ti khon gi n ngn hng. Tng hp kt qu nhn c, i chiu vi s d trn s chi tit. Gii thch cc khon chnh lch( nu c). c lt s ci pht hin nhng nghip v bt thng v gi tr, v ti khon i ng hoc v bn cht nghip v. Kim tra n chng t gc (nu cn) Kim tra vic p dng t gi chuyn i sang ng tin hch ton i vi cc s d tin c gc ngoi t ti thi im kha s. Kim tra cch tnh ton v hch ton chnh lch t gi. i vi cc khon tng ng tin: Kt hp vi KTV thc hin kim tra ch tiu Cc khon u t ti chnh xem xt tnh hp l ca cc khon tng ng tin. Tin hnh i chiu vi cc xc nhn ngn hng, ng thi c tnh thu nhp ti chnh lin quan n cc khon tin gi ti ngy kha s. i vi cc khon tin ang chuyn: i chiu cc sc cha v ti khon tin gi v cc khon khc nh chuyn khon, cc nghip v chuyn tin gia cc n v ni b vi s ph ngn hng ti ngy lp bng CKT, kim tra xem liu cc khon tin c c ghi chp vo s ph ngn hng ca nm tip theo khng. Kim tra vic hch ton cc khon thu chi tin gi ngn hng trn c s chng t v vic bo lnh hay ph duyt cc khon thu chi, cng nh cc ti sn m bo (nu c), ng thi xem xt vic c tnh li phi tr ti ngy kha s Kim tra cc khon thu, chi ln hoc bt thng

NTT

D146

NTT

D147

D148
Trang 32

SVTH: Nguyn Thanh Tuyn _ 142311869

Chuyn tt nghip Chuyn ngnh K ton Kim ton trc v sau ngy kha s, xc nh xem chng c c ghi nhn ng k khng Kim tra vic trnh by tin v cc khon tng ng tin trn BCTC.

10

C. KT LUN Theo kin ca ti, trn c s cc bng chng thu thp c t vic thc hin cc th tc trn, cc mc tiu kim ton trnh by phn u ca chng trnh kim ton t c, ngoi tr cc vn sau: D.1/ Bt ton iu chnh li nh sau: Cui k k ton khng tin hnh vic nh gi li cc khon mc c gc ngoi t vo cui nin . Bit : Tin c gc ngoi t cn li cui k l 652.290 USD, t gi ghi s l 1USD = 18.932 VN, t gi bnh qun lin ngn hng vo ngy 31/12/2010 l 1 USD = 19.000 VN Tham chiu Ni dung iu chnh TK N TK C S tin kin KTV/Trng nhm

Bt ton iu chnh 112(2) 4131 44.355.720 => s tin chnh lch t hn mc trng yu nn khng cn iu chnh D.2/ Vn ghi th qun l: Khng D.3/ Vn ghi th gii trnh: Khng Ch k ca ngi thc hin:________( k)_______ Kt lun khc ca Thnh vin BG v/hoc Ch nhim kim ton (nu c): .............................................................................................................................................

D141.2: BNG S LIU TNG HP D141.2 Tn Tn khch hng: Phng k ton Cng ty Ngy kha s: 31/12/2010
SVTH: Nguyn Thanh Tuyn _ 142311869

Ngy 11/03/2012 11/03/2012

Trang 33

Ngi hin Ngi

thc

NTT

sot NTT

Chuyn tt nghip Chuyn ngnh K ton Kim ton Ni dung: Bng s liu tng hp xt 1 Ngi xt 2

sot

Mc tiu: m bo s thng nht, ghi chp chnh xc gia s liu trn s tng hp vi Bng CPS. Ngun gc s liu: S chi tit, S ci, Bng cn i s pht sinh, Bo co kim ton nm trc. Cng vic thc hin: - Lp bng s liu tng hp c so snh vi s d cui nm trc. - i chiu s d trn bng s liu tng hp vi BCPS v giy t lm vic kim ton nm trc.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 34

Chuyn tt nghip Chuyn ngnh K ton Kim ton

TK

Din gii

Giy t chi tit

31/12/2010 Trc kim ton 1.943.207.137 1.943.207.137 12.543.096.822 193.932.194 1.234.916.4628 TB,GL

iu chnh thun

31/12/2010 Sau kim ton 1.943.207.137 1.943.207.137 12.543.096.822 193.932.194

31/12/2009 Trc kim ton 910.490.728 910.490.728 3.884.046.64 7 629.525.359

iu chnh thun

31/12/2009 Sau kim ton 910.490.728 910.490.728 3.884.046.647 629.525.359 3.254.521.288 -

Tin mt ti qu 111 Tin mt 1 VN Tin mt 1112 ngoi t Vng,bc,kim 111 kh qu, 3 qu. 111 112 1121 1122 1123 113 113 1 1132 TGNH TGNH VN TGNH ngoi t Vng, bc,kim kh qu, qu. Tin ang chuyn Tin ang chuyn VN Tin ang chuyn ngoi t

1.234.916.4628 3.254.521.288 vvv xxx vvv xxx

PY

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 35

Chuyn tt nghip Chuyn ngnh K ton Kim ton TB,GL: Khp vi s liu trn bng CPS, S Ci v S chi tit PY: Khp vi bo co kim ton nm trc. vvv: Tham chiu n bng tng hp iu chnh kim ton xxx: Tham chiu n s liu trn BCTC c kim ton Kt lun: S liu trn s tng hp khp ng vi bng CPS D142: PHN TCH V I CHIU D142 Tn Tn khch hng: Phng k ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Phn tch v i chiu Ngi hin Ngi xt 1 Ngi xt 2 thc sot sot NTT NTT Ngy 12/03/2012 12/03/2012

Mc tiu: Phn tch nh gi Ngun gc s liu: Bng cn i k ton, Bng cn i s pht sinh, S ci,S chi tit ti khon tin mt, Tin gi ngn hng, thuyt minh bo co ti chnh. Cng vic thc hin: - So snh s d tin v cc khon tng ng tin nm nay so vi nm trc, gii thch nhng bin ng bt thng. Phn tch t trng s d tin gi trn tng ti sn ngn hn, cc t sut t chnh v tin v kh nng thanh ton v so snh vi s d cui nm trc, gii thch nhng bin ng bt thng.

BNG PHN TCH V I CHIU S LIU

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 36

Chuyn tt nghip Chuyn ngnh K ton Kim ton S TK 111 1111 112 1121 1122 Tn TK Tin mt Tin mt VN TGNH TGNH VN TGNH ngoi t 31/12/2010 1.943.207.137 1.943.207.137 12.543.096.822 193.932.194 12.349.164.628 31/12/2009 Bin ng (+,-) % 910.490.728 1.032.716.409 113,42 910.490.728 1.032.716.409 3.884.046.647 8.659.050.175 629.525.359 (435.593.165) 113,42 222,94 (69,19) 279,45 202,14

3.254.521.288 9.094.643.340

Cng Tng ti sn N ngn hn T trng tin/Tng TS(%) Kh nng thanh ton tt (%)

14.486.303.959 4.794.537.375 9.691.766.584 524.841.899.229 453.760.663.695 416.141.885.183 332.623.616.691 2,76 6,96 1,06 2,88

Phn tch: Qua phn tch trn ta thy t l tin cui k tng nhiu hn so vi k trc .C th ,i vi tin mt nm 2010 tng 1.032.716.409 ng tng ng vi t l tng l 113,42 % so vi nm 2009, TGNH tng 8.703.405.893 ng tng ng vi t l tng 224,08% so vi nm 2009. Nh vy tin v khon tng ng tin nm 2010 tng so vi nm trc,cho thy tnh hnh thanh ton ca n v c ci thin hn so vi nm trc.Tin chim t trng nh trong tng TS nhng kh nng thanh ton ca n v ln hn 1,t l kh nng thanh ton ca doanh nghip cui k tng. Kt lun: - Cc nguyn tc k ton c p dng ph hp vi quy nh ca chun mc v ch k ton hin hnh. - S liu c trnh by chnh xc.

D143: KIM TRA S D TIN V CC KHON TNG NG TI NGY KHA S

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 37

Chuyn tt nghip Chuyn ngnh K ton Kim ton D143 Tn Tn khch hng: Phng k ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Tin v cc khon tng ng tin Ngi hin Ngi xt 1 Ngi xt 2 thc sot sot NTT NTT Ngy 14/03/2012 14/03/2012

Mc tiu: m bo cc khon tin v tng ng tin l c thc; thuc quyn s hu ca DN; c hch ton v nh gi y , chnh xc, ng nin ; v trnh by trn BCTC ph hp vi cc chun mc v ch k ton hin hnh. Ngun gc s liu: Bng cn i k ton, Bng cn i s pht sinh, S ci,S chi tit ti khon tin mt, Tin gi ngn hng, thuyt minh bo co ti chnh. Cng vic thc hin: -Thu thp bng tng hp s d tin mt ti ngy kha s, tin hnh i chiu vi cc s d trn s chi tit, s ci v BCTC. Lp bng tng hp s pht sinh tin v cc khon tng ng tin pht sinh theo tng thng, phn tch bin ng. Ni dung Tin mt VN ti qu Tin mt VN Tin gi ngn hng 31/12/2010 1.943.207.137 1.943.207.137 12.543.096.822

Lp bng tng hp tin mt theo thng, phn tch cc bin ng: BNG TNG HP S D TIN MT Thng u k S tin Pht sinh N Pht sinh C Cui k
Trang 38

SVTH: Nguyn Thanh Tuyn _ 142311869

Chuyn tt nghip Chuyn ngnh K ton Kim ton 1 2 3 4 5 6 7 8 9 10 11 12 910.490.728 100.127.330 1.601.541.979 112.714.799 187.806.331 430.999.000 631.677.767 1.830.331.492 321.757.591 2.257.388.548 632.138.319 3.840.051.651 11.138.252.593 30.136.306.000 9.334.428.000 12.178.287.270 9.664.369.740 5.693.065.504 6.990.093.515 4.612.000.151 8.249.999.957 4.900.000.000 9.884.395.000 44.356.889.670 11.948.615.991 28.634.891.351 10.823.255.180 12.103.195.738 9.421.177.071 5.492.386.737 5.791.439.790 6.120.574.052 6.314.369.000 6.525.250.229 6.676.481.668 46.253.734.184 100.127.330 1.601.541.979 112.714.799 187.806.331 430.999.000 631.677.767 1.830.331.492 321.757.591 2.257.388.548 632.138.319 3.840.051.651 1.943.207.137 Tng SPS 157.138.087.400 156.105.370.991

Phn tch: Ni dung thu tin mt ch yu l thu rt sc tin v nhp qu, chi ch yu l chi thanh ton. Cc thng 2, 7, 9, 11 s d tin mt nhiu l do doanh nghip ch yu thu rt sc tin v nhp qu v thu vo ngn hng nn khon ny s cao. Bn cnh , cc khon chi ca thng 3, 8, 12 rt nhiu ch yu l chi thanh ton tin cho khch hng. Kt lun: kim tra i chiu n s chi tit, s ci v bo co ti chnh m bo khp ng s liu.
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 39

Chuyn tt nghip Chuyn ngnh K ton Kim ton - Cc khon chi l ph hp vi tnh hnh kinh doanh ca n v. - Cui k n v t chc kim k tin v c k ton, th qu v th trng n v xc nhn, tnh c lp cao. Lp bng tng hp tin gi ngn hng theo thng, phn tch cc bin ng BNG TNG HP S D TIN GI NGN HNG Thng 1 2 3 4 5 6 7 8 9 10 11 12 Tng SPS u k 3.884.046.647 9.050.267.589 14.612.721.381 17.187.378.511 7.616.774.420 10.183.808.600 6.890.999.351 6.356.742.544 8.590.712.256 3.318.157.034 15.067.780.188 7.656.877.716 S tin Pht sinh N 140.179.729.735 182.584.324.716 134.314.153.513 86.251.010.070 154.150.139.586 72.050.619.336 54.546.053.108 64.514.557.023 28.397.592.253 84.441.674.949 72.538.533.800 117.832.735.596 Pht sinh C 135.013.508.793 177.021.870.924 131.139.496.383 96.421.614.161 151.583.105.406 75.343.428.585 55.080.309.915 62.280.587.311 33.670.147.475 72.692.051.795 79.949.436.272 112.946.516.490 Cui k 9.050.267.589 14.612.721.381 17.187.378.511 7.616.774.420 10.183.808.600 6.890.999.351 6.356.742.544 8.590.712.256 3.318.157.034 15.067.780.188 7.656.877.716 12.543.096.822 1.191.801.123.685 1.183.142.073.510

Phn tch: Ni dung thu ch yu l thu tin hng, chi ch yu l tt ton n gc vay v li vay ngn hng. Vo cc thng 1, 2, 10, 12 s d tin gi ngn hng nhiu l do doanh
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 40

Chuyn tt nghip Chuyn ngnh K ton Kim ton nghip thu tin hng ca khch hng v thu t vic ng trc mua hng nn vo cc thng ny bin ng s rt cao thng 10 n 12 t ng; nhng vo cc thng 4, 9, 11 li c s tin chi nhiu hn thu rt nhiu ch yu l do tt ton n vay v li vay. Kt lun: kim tra i chiu n s chi tit, s ci v bo co ti chnh m bo khp ng s liu. - Cc khon chi l ph hp vi tnh hnh kinh doanh ca n v. D146: KIM TRA CC NGHIP V BT THNG D146 Tn Tn khch hng: Phng k ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Tin v cc khon tng ng tin Ngi hin Ngi xt 1 Ngi xt 2 thc sot sot NTT NTT Ngy 16/03/2012 16/03/2012

Mc tiu: m bo cc khon tin v tng ng tin l c thc; thuc quyn s hu ca doanh nghip; c hch ton v nh gi y , chnh xc, ng nin . Ngun gc s liu: S ci, S chi tit ti khon tin mt, tin gi ngn hng. Cng vic thc hin: Lp bng tng hp i ng ti khon, hoc c lt s ci kim tra cc nh khon ln c ni dung bt thng. Kt qu: giy t lm vic D146.1-D146.2 D146.1 D146.1 Tn Tn khch hng: Phng k ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Tin mt Ngi hin Ngi xt 1 Ngi xt 2 thc sot sot NTT NTT Ngy 17/03/2012 17/03/2012

Ngun gc s liu: S ci, s chi tit ti khon tin mt.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 41

Chuyn tt nghip Chuyn ngnh K ton Kim ton Cng vic thc hin: c lt s ci pht sinh n ch yu, pht sinh c ch yu chi . i chiu vic ghi chp trn s sch k ton vi phiu thu, phiu chi v i chiu s ph hp gia phiu thu, phiu chi v chng t gc v xem xt tnh hp l, hp l ca cc chng t . Ngy thng S hiu Din gii Nghip v thu tin mt 31/1/2010 PT39 Thu tin vay NH nhp qu 5/2/2010 PT03 Thu tin vay v nhp qu tin mt theo GRT ngy 5/2-NHQT 22/2/2010 PT23 Thu rt sc tin mt v nhp qu-NHVIB 18/5/2010 PT26B Thu tin vay NH nhp qu -NHCT 14/6/2010 PT18A Thu tin vay NH nhp qu -NHCT 16/7/2010 PT19A Thu vay tin NH v nhp qu theo GNNNHVIB 3/9/2010 PT01A Thu vay tin mt v nhp qu,theo GRT ngy 27/9/2010 26/11/2010 PT17 Thu vay v nhp qu tin mt theo PC 29/11/2010-NHVIB 16/12/2010 PT18 Thu tin tm mn dng u t d n Nghip v chi tin mt 6/1/2010 PC07A Chi thng l Tt dng lch 1/1/2010 30/1/2010 PC146 Chi ng trc tin vn chuyn g HTXCBNLS Bo Trung. 30/1/2010 PC149 Chi thanh ton tin mua
SVTH: Nguyn Thanh Tuyn _ 142311869

TK 331 311

S tin 3.500.000.000 10.000.000.000

112 311 311 311

10.000.000.000 4.000.000.000 2.000.000.000 3.890.000.000

311

6.999.999.957

311

6.981.000.000

336

39.000.000.000

431 331

389.300.000 40.000.000

152

50.861.100
Trang 42

Chuyn tt nghip Chuyn ngnh K ton Kim ton A PC167 A PC171 A vt t Chi thng tt CNV 2009 Chi tm ng lng bo v 1+2 T01/2010; chi tm ng lng CNSXTT bc cont T01/2010. Chi tr tin lng ton cng ty T12/2009 Chi thanh ton tin vn chuyn g theo hp ng Chi tr tin vay Trn Th Hin theo PT 31 T1/10 Chi tm ng lng bc CONT T02/2010; v chi tm ng lng g.tip bo v 1+2/T2/2010 Chi tin lng cnv ton cng ty T01/2010 Chi thanh ton h tin vn chuyn g cho hp tc x Bo Trung Chi tr cng n cho Trn Th Tho Tm chia li nhun Trn Th Hin t nm 1999-2009 Chi tm ng lng bo v 1+2/T03/2010, v chi tm ng lng cnsxtt lp rp

30/1/2010 30/1/2010

431 141

2.464.310.000 753.200.000

31/1/2010 14/1/2010

PC192 PC50

334 331

6.867.797.882 40.000.000

28/2/2010

PC137

336

400.000.000

15/2/2010

PC69C

141

514.900.000

24/2/2010 1/3/2010

PC79A PC03

334 331

7.356.648.073 40.000.000

31/3/2010 8/3/2010

PC164 PC18

331 338

42.220.013 2.000.000.000

16/3/2010

PC52A

141

1.340.000.000

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 43

Chuyn tt nghip Chuyn ngnh K ton Kim ton 2/T03/2010 Chi tin lng ton cng ty T2/2010 Chi tr tin m au thai sn cho cn Chi tr cng n cho Trng Duyn, theo CTK11/06 Chi tin thng ngy thnh lp cng ty ngy 02/07/2010 Chi tm ng khi CNSXTT Bc cont T7/2010; chi tm ng khi CNSXTT lp rp 1 T7/2010; v chi

16/3/2010 30/4/2010 23/6/2010

PC63A PC164 PC79

334 338 331

4.214.633.617 81.536.172 59.660.000

02/7/2010

PC07A

431

419.620.000

16/7/2010

PC70A

144

2.656.800.000

Kt lun: Tha mn mc tiu kim ton. Nghip v bt thng: Khng c Khng c sai st sai st C Bt ton ngh iu chnh: Khng Vn cn nu vo Th qun l: Khng D146.2 D146.2 Tn Tn khch hng: Phng k ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Tin gi ngn hng Ngi hin Ngi xt 1 Ngi xt 2 thc sot sot NTT NTT Ngy 17/03/2012 17/03/2012

Cng vic thc hin: KTV chn ra mt s nghip v ln, bt thng v gi tr.
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 44

Chuyn tt nghip Chuyn ngnh K ton Kim ton Kim tra cc nghip v c chn ra c c ghi chp ng hay khng, c c hch ton ng vo cc ti khon c lin quan cn c trn cc chng t gc hp php, hp l khng. NT 26/1/2010 12/1/2010 S hiu GBN115 TK Din gii 311 NHT trch thu mt phn n gc USD. GBN35 112 Chi bn ngoi t 700.000 chuyn sang TKTGNH CT GBN54 311 NHCT- trch thu tt ton n gc vay VN GBN23 111 Thu rt sc tin mt v nhp qu- NHVIB GBN116 311 NHVIB- trch thu tt ton n gc vay VN GBN150 113 NHVIB- trch thu tt ton n gc vay hon i GBN20A 112 Chi bn ngoi t 580.000 GBN46 112 Chi bn ngoi t 800.000 GBN159 331 NHCT- chuyn tin cc gi chng t cho CT EPS v NHCT GBC03 131 Thu tin hng Metro T11/09- NHT GBC17 131 Thu tin hng Metro T11/09- NHT GBC14 131 Thu tin hng l 239,337 v mt phn l 1,300,843 T12/09 GBC26 131 Thu tin hng Metro T12/09- NHT GBC01 131 Thu tin hng l S tin 21.419.036.698 12.558.700.000

14/1/2010 22/2/2010 27/2/2010 31/5/2010

12.792.689.575 10.000.000.000 15.006.144.779 11.146.464.608

11/5/2010 18/5/2010 30/11/2010

10.755.520.000 14.835.200.000 13.781.222.661

07/1/2010 23/1/2010 12/2/2010

13.133.134.759 16.367.790.848 13.620.690.584

24/2/2010 2/3/2010

12.652.664.172 12.581.569.580
Trang 45

SVTH: Nguyn Thanh Tuyn _ 142311869

Chuyn tt nghip Chuyn ngnh K ton Kim ton T01/2010 KH metro NHDT Thu tin hng Garden l T3&T4-NHCT Thu tin hng Garden T4&T5 NHVIB Thu tin hng Maxeda L 577,666.06T10/10NHVIB

13/5/2010 29/05/2010 15/12/2010

GBC21 GBC46 GBC13

131 131 131

16.819.209.023 14.977.628.305 10.935.864.388

Kt lun: Tha mn mc tiu kim ton. Nghip v bt thng: Khng c Khng c sai st C sai st Bt ton ngh iu chnh: Khng Vn cn nu vo Th qun l: Khng Tin gi ngn hng c ghi chp v c hch ton ng vo cc ti khon lin quan.

D145 Tn Tn khch hng: Phng k ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Kim tra vic trnh by tin v cc khon tng ng tin trn BCTC Ngi hin Ngi xt 1 Ngi xt 2 thc sot sot NTT NTT Ngy 17/03/2012 17/03/2012

Mc tiu: Trnh by v cng b khon mc tin trn BCTC. Cng vic thc hin: - S d cc khon tin trnh by trn BCTC th tn ti trong thc t.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 46

Chuyn tt nghip Chuyn ngnh K ton Kim ton - Khng c s kin pht sinh sau ngy kt thc nin c mi quan h nhn - qu vi cc nghip v trong nin lm nh hng ti vic nh gi li Khon mc tin. - thuyt minh y trong BCTC. Kt lun: Vic trnh by khon mc tin trn BCTC m bo ng quy nh. - Sot xt thay i chnh sch k ton, c tnh k ton v sai st vi mc ch: m bo rng cc thay i v chnh sch, c tnh k ton v cc sai st c phn nh v trnh by hp l trn BCTC. KTV thc hin mu H190 - Sot xt ti sn, n tim tng v cc khon cam kt. thc hin cc KTV tin hnh: Tm hiu v chnh sch k ton m n v p dng cho cc ti sn, n tim tng v cc cam kt Phng vn BG lin quan n: S tn ti ca cc tranh chp ang hoc c th xy ra; Nhng vi phm lut php hoc quy nh ang hoc c th xy ra; Cc cam kt mua ti sn ln;... Xc nhn vi bn th ba chi tit nhng hp ng m cc ngha v mua v bo hnh v iu kin. .... V KTV i n kt lun: Khng c ti sn , n tim tng no c ghi nhn, trn c s cc bng chng thu thp c t vic thc hin cc th tc trn, cc mc tiu kim ton trnh by phn u ca chng trnh kim ton t c. - Sot xt cc s kin pht sinh sau ngy kt thc k k ton nm xem rng liu c nghip v lin quan n khon mc tin c nh hng n BCTC. KTV thc hin mu H150. H150 Tn Tn khch hng: Phng k ton Cng ty Ngy kha s: 31/12/2010 Ni dung: Sot xt cc s kin pht sinh sau ngy kt thc nm ti chnh Ngi thc NTT hin Ngi sot xt NTT 1 Ngi sot xt 2 Ngy 17/03/201 2 17/03/2012

Mc tiu: Xem xt cc s kin pht sinh sau ngy kt thc nm ti chnh.

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 47

Chuyn tt nghip Chuyn ngnh K ton Kim ton Phng php: Da trn cc ch s trn BCTC, v cc thng tin thu thp c v doanh nghip nh gi cc s kin pht sinh sau ngy kt thc nm ti chnh. STT 1 Ni dung - Nhng thay i v nguyn tc k ton v chnh sch ti chnh. - Nhng thay i quan trng v kh nng thanh khon v kh nng hot ng lin tc; vn gp, n di hn hoc vn lu ng; thay i bt li tc ng n hiu qu kinh doanh so vi thi im cui nin v so vi cc k so snh trc ; cc vn lin quan n hot ng v ti chnh quan trng khc - Nhng thng tin b sung lin quan n cc khon mc c kim tra da trn cc d liu khng chc chn v y . - Nhng iu chnh bt thng nh hng n BCTC ( nu c) - Cc quyt nh quan trng ca HQT ( xem xt cc bin bn hp hoc tho lun vi th k v cc cuc hp nu cha a ra bin bn). - Cc k hoch hay d tnh c th nh hng n gi tr cn li hoc n vic phn loi ti sn hay n phi tr trong BCTC. - Nhng thay i quan trng v php lut lin quan n DN. - Cc c quan NN hay c quan gim st c quyt nh kim tra, thanh tra Dn khng. Nu c,xem xt vic tip xc vi cc c quan ny tho lun v nhng vn pht hin n thi im hin C Khng X PP Phng vn BG

Phng vn BG

Phng vn BG Phng vn BG

Phng vn BG Phng vn BG Phng vn BG

7 8

X X

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 48

Chuyn tt nghip Chuyn ngnh K ton Kim ton ti. - Xem xt liu nhng bin ng kinh t, chnh tr trong thi gian gn y c tc ng n hot ng ca DN. - Xem xt vic trnh by/ iu chnh cc s kin pht sinh trng yu sau ngy kt thc nm ti chnh ( nu c)

Phng vn BG

10

Kt lun: Khng c cc s kin pht sinh sau ngy kt thc nm ti chnh no c ghi nhn. III/ Tng hp, kt lun v lp bo co III.1. Sot xt, ph duyt v pht hnh bo co Sau khi hon thnh d tho BCKT. Ch nhim ca cuc kim ton tin hnh thc hin mu B110 m bo rng cuc kim ton c kim sot cht ch t khu lp k hoch kim ton n khi kt thc kim ton, tun th cc CMKT VN. Km theo Mu B110 l giy t xc nhn tng nhim v m Ban gim c, ch nhim cuc kim ton m nhn. III.2. Bo co ti chnh v bo co kim ton hon thnh bo co kim ton, th u tin cc KTV trao i vi Ban gim c Cng ty v phng k ton v cc vn pht sinh trong giai on thc hin kim ton. KTV thc hin mu B330 .Giy t lm vic, trao i vi Ban gim c Cng ty v phng k ton trong giai on hon tt bo co. Sau khi kt thc cc th tc kim ton theo quy nh, Trng nhm kim ton s tin hnh lp BCKT v trnh cho ch nhim v thnh vin BG ph trch cuc kim ton. Mt bo co kim ton bao gm: Bo co kim ton Bng cn i k ton sau kim ton Bo co kt qu hot ng kinh doanh sau kim ton Bng lu chuyn tin t sau kim ton

Thuyt minh bo co ti chnh sau kim ton ( phn ny ch l gii v khon mc

tin Cng ty C phn k ngh g Tin t
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 49

Chuyn tt nghip Chuyn ngnh K ton Kim ton Cc kin ngh xut

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 50

Chuyn tt nghip Chuyn ngnh K ton Kim ton BAO CAO CUA KIM TOAN NI B BO CO KIM TON V bo co ti chnh nm 2010 ca Cng ty C Phn K ngh g Tin t Knh gi: Hi ng qun tr v Ban Gim c Cng ty C phn k ngh G Tin t Chng ti kim ton Bo co ti chnh ca cng ty CP k ngh g Tin t, gm Bng Cn i k ton ngy 31/12/2010, Bo co kt qu hot ng kinh doanh, Bo co lu chuyn tin t v Thuyt minh bo co ti chnh kt thc ngy 31/12/2010. Trch nhim ca Ban Gim c v Kim ton vin: Ban Gim c cng ty c trch nhim lp v trnh by Bo co ti chnh. Trch nhim ca chng ti l a ra kin v Bo co ti chnh ny da trn kt qu ca cuc kim ton. C s ca kin Chng ti thc hin cng vic kim ton theo cc chun mc kim ton Vit Nam. Cc chun mc ny yu cu chng ti phi lp k hoch v thc hin cng vic kim ton t c s m bo hp l rng Bo co ti chnh khng cn cha ng cc sai st trng yu. Cng vic kim ton bao gm vic kim tra, trn c s chn mu, cc bng chng xc minh cho cc s liu v thng tin thuyt minh trn Bo co ti chnh. Chng ti cng ng thi tin hnh nh gi vic tun th cc chun mc v nguyn tc k ton c p dng, cc c tnh quan trng ca Ban Gim c cng nh vic trnh by cc thng tin trn Bo co ti chnh. Chng ti tin rng cng vic kim ton cung cp nhng c s hp l cho kin ca chng ti. kin ca Kim ton vin Theo kin ca chng ti, BCTC km theo phn nh trung thc v hp l, trn cc kha cnh trng yu, tnh hnh ti chnh ca cng ty ti ngy 31/12/2010 cng nh kt qu hot ng kinh doanh v tnh hnh Lu chuyn tin t cho nm ti chnh kt thc cng ngy, ph hp vi cc chun mc Kim ton Vit Nam, ch K ton Vit Nam hin hnh v cc quy nh php l c lin quan. Nng, ngy 27 thng 08 nm 2011 Kim ton vin Gim c ( k) ( k)

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 51

Chuyn tt nghip Chuyn ngnh K ton Kim ton PHN III: KIN NGH XUT GI TNG GIAM C VA HI NG QUAN TRI. KIN NGH XUT Qua nghin cu t l lun n thc tin hot ng k ton cc khon mc v tin ti cng ty, vi nhng tn ti nu trn, ti c mt s kin ngh n Ban Gim c v Phng k ton i vi vic kim sot khon mc tin nhm gp phn hon thin qui trnh ny cng nh b my k ton ti cng ty nh sau :

- Hn ch rt tin gi ngn hng v nhp qu v khon tin tn qu khng sinh

li cho cng ty ng thi tn qu vi s lng tin ln d gy tht thot. V phn cng n phi tr v phi thu ngh Phng k ton lm vic khch hng giao dch thanh ton thng qua ngn hng, trnh s sai phm trong qu trnh thanh ton nh bin thu tin hng thu hay chi nhng khng giao khch hng ... v pht sinh lin quan n gc ngoi t. ngh phng k ton khi c pht sinh nghip v lin quan n gc ngoi t th phi nh gi ngay nghip v ti thi im pht sinh v cui k k ton phi nh gi chnh lch t gi theo t gi lin ngn hng do Ngn hng nh nc cng b. hn ch ri ro ti chnh trong vn t gi tng hoc gim bt thng. p ng nhu cu m rng qui m v yu cu ngy cng cao ca cc i tc bn ngoi c bit l cc khch hng nc ngoi ngh Phng k ton tuyn v o to thm nhn s mi nm vng kin thc chuyn mn v o c ngh nghip c th m nhim cng vic. Hng thng, hng qu Phng k ton nn trin khai tp hun nhng thng t, ngh quyt ngh nh mi ca cc c quan ban ngnh ban hnh cho cc nhn vin trong phng nm chc kin thc thc hin nghip v pht sinh ng theo lut nh.

- V nh gi t gi do n v thuc cng ty xut nhp khu nn c nhiu nghip

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 52

Chuyn tt nghip Chuyn ngnh K ton Kim ton KT LUN Trong nn kinh t Vit Nam c s tham gia ca nhiu thnh phn kinh t l mt trong nhng iu c bn trong tin trnh chuyn i sang nn kinh t th trng, nh hng XHCN ca Nh nc ta. qun l tt ngun lc ca nh nc, m bo quyn li ca cc nh u t, khch hngc lin quan n cc doanh nghip, ng thi gip cho cc doanh nghip kim sot tt hot ng SXKD ca mnh, mt xu hng tt yu l Nh nc v cc doanh nghip phi tng cng cng tc kim sot bng vic thit lp v vn hnh mt cch hiu qu hot ng kim ton. Trong khng th ph nhn c vai tr ca kim ton ni b (KTNB). Chnh v vy, vic nng cao cht lng cng tc kim ton ni b tr nn rt quan trng v cn thit trong thi k hi nhp quc t ca nc nh. Vi nhng hiu bit qua c s l lun c hc trng kt hp vi thc tin thc tp ti n v bn thn c nhng nhn xt, nh gi v c mt s kin ngh vi mong mun ng gp kin ca mnh nng cao hot ng kim tra, kim sot cht ch hn, hon thin hn v cc nghip v pht sinh lien quan n khon mc Cng ty. Mt ln na ti xin chn thnh cm n ging vin hng dn ThS. Nguyn Th Kim Hng gip ti hon thnh chuyn ny. Mc d c nhiu c gng nhng do hn ch , kinh nghim thc t, cng nh gii hn v mt thi gian nn chc chn ti vn cn nhiu thiu st. Ti rt mong nhn c gp ca thy c gio, nhng ngi quan tm ti ti. Xin chn thnh cm n!

SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 53

Chuyn tt nghip Chuyn ngnh K ton Kim ton LI M U Ngy nay, vi s pht trin nhanh chng ca kinh t th trng th nhu cu thng tin ng vai tr ht sc quan trng cho mi i tng v l c s a ra cc quyt nh. i vi doanh nghip th thng tin ti chnh lun c nhiu i tng quan tm vi cc mc ch khc nhau nhng tt c u mong mun nhng thng tin phi trung thc v hp l nhm m bo cho vic a ra cc quyt nh ng n v mang li hiu qu cao. Nhng nhng thng tin trn BCTC ca cc doanh nghip khng phi lc no cng c trnh by v phn nh trung thc kt qu hot ng kinh doanh cng nh thc trng vn c cu n. V vy, cc thng tin trn BCTC phn nh mun c c tin cy cao th n cn phi c kim tra v xc nhn. Trc s i hi ny, hot ng kim ton ra i nhm p ng yu cu trn trong phi k n cc t chc kim ton c lp, nhng trc ht cng ty phi trang b cho mnh mt h thng kim ton ni b mnh. m bo cng ty vn ang hot ng tt. Trc khi thng tin c cng b ra bn ngoi. p ng yu cu ca nn kinh t theo c ch th trng, Kim ton ni b thc hin cc cng vic va bao cao vi cc nh qun l rng h thng v quy trnh m bo hot ng ca doanh nghip vn ang hot ng tt. l mt s m bo. Tuy nhin, kim ton ni b cn lm c nhiu hn th: h gip cc nh qun l ci thin h thng v cc quy trnh cn thit. Chng ta gi l s t vn. Tin l mt loi ti sn ngn hn trong doanh nghip biu hin trc tip di hnh thi gi tr. Trn Bo co ti chnh, khon mc tin ca doanh nghip c quan h vi nhiu khon mc khc nh: Phi thu ca khch hng, phi tr ngi bn, hng tn kho, phi tr cng nhn vin.V vy kim ton i vi tin trong kim ton Bo co ti chnh khng th tch ri vic kim ton i vi cc khon mc c lin quan. Mt khc kh nng sai phm i vi khon mc tin l rt ln v khon mc ny thng c nh gi l trng yu trong mi cuc kim ton, iu ny cng lm cho vic kim ton i vi tin cng tr nn quan trng trong kim ton Bo co ti chnh ca doanh nghip. Chnh v l ti xin bo co ti: KIM TON NI B KHON MC TIN TRONG KIM TON BO CO TI CHNH TI CNG TY C PHN K NGH G TIN T Ti xin chn thnh cm n ging vin hng dn ThS. Nguyn Th Kim Hng, ch Phan Th Thy Trinh gip ti hon thnh ti ny. Mc d ti c gng ht sc nhng khng th trch khi sai st mong ging vin v cc bn ng gp kin hon thin hn!!
SVTH: Nguyn Thanh Tuyn _ 142311869

Trang 54