Tiu lun KIM TON CN BN

Tm hiu v khi nim c bn trong kim ton: C s dn liu

Nhm Thnh vin: : 02

KT CU BI TIU LUN

I. C s l lun:
1. Khi nim c s dn liu (CSDL) 2. Ni dung CSDL 3. CSDL v mc tiu kim ton 4. ngha ca CSDL trong kim ton BCTC

II.V d v CSDL v mc tiu kim ton trong kim ton Hng tn kho

NI DUNG
I. C s l lun
1. Khai nim C s dn liu cua BCTC la cn c cua cac khoan muc va thng tin trinh trong BCTC do Giam c (hoc ngi ng u) n vi chiu trach nhim lp trn c s cac chun mc va ch k toan quy inh. Cac cn c nay phai c th hin ro rang hoc co c s i vi tng chi tiu trong BCTC. Gii thch thut ng: (1) do Giam c (hoc ngi ng u) n vi chiu trach nhim lp (2) trn c s cac chun mc va ch k toan quy inh
X l nhu cu v a ra quyt nh thc hin nghip v T chc thc hin v kim tra qu trnh thc hin nghip v Qu trnh x l ca b phn k ton vi cc nghip v Tng hp v phn nh cc nghip v vo BCTC ca n v

Hnh thc th hin ca CSDL:

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Cc quyt nh c ban hnh; Cc quy ch, ch , cc vn bn php lut hin hnh; Chng t k ton c to lp; Cc s k ton chi tit, s k ton tng hp; S ci cc ti khon lin quan

2. Ni dung c s dn liu
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S hin hu: Mt khon ti sn, ngun vn ch s hu hay mt khon n phi tr c phn nh trn BCTC ca n v ti thi im bo co l phi thc t tn ti ti thi im .

Quyn v ngha v: mt tai san hay khoan n trinh bay trn BCTC n vi phai thuc quyn s hu hoc co trach nhim hoan tra tai thi im lp bao cao.

S pht sinh: Mt s kin hay mt nghip v kinh t c ghi chp vo h thng s k ton ca n v v c phn nh vo BCTC th phi thc s pht sinh v c lin quan n thi k bo co.

S tnh ton v nh gi: Bao gm mt s kha cnh sau: + S nh gi: Mt khon ti sn, cng n, vn ch s hu, thu thp v chi ph phi c ghi chp theo gi tr thch hp trn c s nguyn tc k ton, cc chun mc k ton hin hnh hoc c chp nhn ph bin. + S tnh ton: Cc s kin v nghip v kinh t khi ghi nhn phi c ghi nhn ng gi tr ca n. Cc s liu v php ton khi thc hin phi m bo tnh ton chnh xc v mt ton hc v khng c sai st.

S phn loi v hch ton: Bao gm cc kha cnh sau : + y : Ton b ti sn, cc khon n, cc khon doanh thu, chi ph, cc nghip v hay giao dch xy ra v c lin quan n k bo co phi c ghi chp y trong h thng s k ton ca n v v phi c bo y trong h thng BCTC. + Tnh ng n: Cc khon mc ti sn, cng n, ngun vn ch s hu, cc khon chi ph, doanh thu phi c phn loi mt cch ng n theo yu cu ca cc chun mc v ch k ton. Cc khon mc

ny cng phi c ghi nhn v phn nh theo ng cc trnh t, s ti khon v phng php k ton hin hnh hoc c tha nhn. + Tnh ng k: Mt nghip v v s kin kinh t pht sinh phi c ghi nhn theo nguyn tc k ton dn tch, tc l c ghi nhn vo k k ton m chng pht sinh m khng cn c vo s pht sinh ca dng tin.
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Tng hp v cng b: Bao gm cc kha cnh sau : + Cng dn (tng hp): S liu cng dn trn cc ti khon v s k ton phi c tnh ton mt cch chnh xc, vic lun chuyn s liu gia cc s k ton chi tit v s k ton tng hp m bo khng c sai st. S liu trn cc s k ton ca cc ti khon c lin quan phi m bo ph hp vi nhau. + Trnh by, cng b: Cc ch tiu, b phn v khon mc trn BCTC phi c xc nh, trnh by v cng b theo ng yu cu ca cc chun mc v ch k ton hin hnh.

3. CSDL v mc tiu kim ton Mi quan h gia c s dn liu v mc tiu kim ton:

Nh qun l

Kim ton vin

C s dn liu: L i tng hng ti v l c s hnh thnh cc mc tiu kim ton

Cc mc tiu kim ton: a ra nhn xt v mc trung thc v hp l ca cc c s dn liu

Cc bc trin khai mc tiu kim ton:

Cc BCTC Cc b phn cu thnh BCTC Xc nhn ca ban qun tr v cc b phn cu thnh (Cc c s dn liu) Cc mc tiu kim ton chung Cc mc tiu kim ton c th

 Mc tiu kim ton chung: Mc tiu kim ton tng b phn ca BCTC l nhm thu thp y chng c xc ng v mi kha cnh lm c s xc nhn cho tng b phn c kim ton. c th a ra mc tiu kim ton ring bit cho khon mc, ngi ta c gng a ra nhng mc tiu kim ton chung c th p dng cho mi khon mc. Cc mc tiu kim ton chung (General audit objectivies) ny c hnh thnh trn c s dn liu. a, S hin hu: KTV cn thu thp cc bng chng v s hin c ca ti sn v ngun vn c phn nh trn bng cn i k ton bng cc k thut v th tc kim ton thch hp cho tng b phn v khon mc. V d v kim tra tin mt

b, S pht sinh: KTV cn thu thp y cc bng chng nhm m bo ton b cc s kin, cc nghip v kinh t, cc khon doanh thu v chi ph c k ton n v ghi chp vo h thng s k ton ca thi k bo co l thc s pht sinh thc t ti n v. c, Quyn v ngha v: S tn ti v hin c ca ti sn khng m bo cho chng thuc quyn s hu ca n v. Nhiu ti sn hin c ti n v nhng khng thuc s hu ca h, v d cc loi vt t hng ha nhn gi h, nhn gia cng. ti sn c nh thu hot ng... V vy KTV phi thu thp cc bng chng v quyn s hu (hoc quyn kim sot lu di) ca n v i vi cc ti sn phn nh trn BCTC bng cch xem xt cn thn cc ti liu, chng t lm cn c php l lin quan... d, S tnh ton v nh gi: + S nh gi: KTV cn phi xem xt vic nh gi ti sn (bao gm c ngoi t, vng bc...), cng n, vn ch s hu, thu thp v chi ph ca n v c ph hp vi cc nguyn tc k ton v ch k ton hin hnh hoc c chp nhn ph bin hay khng. thc hin mc tiu ny, KTV cn ch : Cc chnh sch k ton m n v p dng nh gi c ng vi cc chun mc, ch k ton hay khng? Vic p dng phng php nh gi c hp l v nht qun khng? Cch tnh ton trong qu trnh p dng nguyn tc nh gi c chnh xc khng? + S tnh ton: Theo mc ch ny, KTV phi thu thp y cc bng chng kim ton nhm m bo cc s kin v nghip v kinh t trong k c k ton ca n v tnh ton v ghi chp ng gi tr. thc hin c mc tiu kim ton ny, KTV c th s dng mt s k thut ch yu sau: Tin hnh tnh ton li kim tra chnh xc v s hc ca cc php tnh m n v thc hin, thc hin qu trnh phn tch nhm xem xt cc kh nng nhm ln c th c trong qu trnh tnh ton...

V d v Kim tra tnh nh gi ca ngoi t

e, S phn loi v hch ton: + Tnh y : Theo mc tiu kim ton ny, KTV phi c bng chng chng minh rng mi nghip v, ti sn, cng n...u c ghi chp v phn nh y trn BCTC + Tnh ng n: thc hin mc tiu ny, trc ht KTV phi kim tra li chnh sch phn loi ca n v vi cc khon mc ti sn, cng n, ngun vn ch s hu, cc khon doanh thu, chi ph. C th tin hnh chn mu kim tra vic phn loi i vi mt s khon mc c th. + Tnh ng k: Cc s kin v nghip v kinh t ny cng c phn nh ng k m chng pht sinh v iu kin c ghi nhn.

V d v Kim tra Doanh thu, Chi ph

f, Tng hp v cng b: Mc tiu ny i hi, KTV phi c y bng chng kim ton nhm m bo cc khon mc ti sn, cng n, ngun vn ch s hu, cc khon chi ph, doanh thu...c n v phn loi mt cch ng n; cc s kin v nghip v kinh t pht sinh c hch ton ng trnh t v phng php k ton; + Cng dn (Tng hp): S liu trn BCTC ca mt khon mc thng bao gm nhiu i tng chi tit. ng thi s d ca mi loi ti khon li bao gm nhiu bin ng ca nhiu nghip v to thnh. V vy, trc khi kim tra s chnh xc ca tng i tng chi tit, tng khon mc phi kim tra qu trnh tng cng, ly k (cng dn).

+ Trnh by, cng b: Cui cng, m bo cc ch tiu, b phn v khon mc trn BCTC phi c n v xc nh, trnh by, cng b theo ng yu cu ca cc chun mc v ch k ton hin hnh V d v kim tra tin gi Ngn hng

4. ngha ca CSDL trong kim ton BCTC - C s dn liu c tc dng quan trng trong c 3 giai on ca qu trnh kim ton bao gm cc giai on: + Lp k hoch + Thc hin + Kt thc kim ton - Trong giai on lp k hoch kim ton, vic hiu bit r c s dn liu gip KTV xc nh c kh nng cc ri ro v sai phm c th xy ra trong BCTC ca n v ni chung cng nh cc ch tiu v b phn cu thnh nn BCTC ni ring. C s d liu cng l cn c gip KTV xc nh c nhng mt xch v th tc kim sot c bn c n v xy dng v duy tr nhm kim sot cc kha cnh ca hot ng trong n v. T nhng hiu bit ny KTV s xc nh, la chn cc th tc v trnh t kim ton ph hp nhm thu thp c y cc bng chng kim ton cn thit cho vic nh gi h thng kim sot ni b cng nh cc nhip v v s d ca cc ti khon. y l ni dung quan trng xy dng 1 chng trnh kim ton ph hp cho tng khon mc, b phn cng nh ton b bo co ti chnh. - Trong giai on thc him kim ton c s dn liu s gip KTV lun xc nh c mc tiu cc th nghim mnh ang thc hin, trn c s c th a ra cc quyt nh c hiu qu nht cho cuc kim ton. - Trong giai on kt thc kim ton, c s dn liu l cn c KTV xc nh v nh gi tnh y v thch hp ca cc bng chng thu thp c vi cc mc tiu kim ton c thit lp, t nh gi c mc tha mn v kim ton. T s gip KTV a ra cc quyt nh c lin quan n cc th tc kim ton cn thc hin b sung cng nh nhng nhn nh nh gi v cc ch tiu b phn c kim ton v ton b BCTC.

II.

VD v CSDL v mc tiu kim ton trong kim ton HTK

Mc tiu kim ton chi tit theo s d (chung) Tn ti Trn vn Chnh xc

Mc tiu kim ton lin quan ti s d khon mc/ti khon C s dn liu Tn ti v xy ra Trn vn Mc tiu kim ton lin quan ti s d ti khon c th Tt c s d hng tn kho chi tit ghi trn s u tn ti vo ngy lp Bng cn i k ton Tt c s d hng tn kho chi tit ang tn ti u c ghi v trnh by trn s S lng hng tn kho trn s khp vi kt qu kim k Gi s dng nh gi hng tn kho l ng. n gi nhn vi s lng c tnh ng v chi tit c tnh ng Hng tn kho c phn loi ng theo mi loi hng tn kho c th Nghip v mua hng vo cui nm c ghi ng Tng cng gi tr hng tn kho khp vi s d ti khon hng tn kho trn S Ci Hng tn kho c ghi gim xung gi tr

nh gi v phn b

Phn loi ng k S khp ng Gi tr c th thc hin

thun c th thc hin c Quyn v Ngha Quyn v Ngha Cng ty thc hin nh m cho tt c hng v v tn kho trong danh mc Nhng nhm hng chnh v c s cho nh Trnh by v Cng b Trnh by v Cng b gi hng tn kho c cng b Hng tn kho nhn cm c hoc chng t chuyn nhng hng c cng b

Mc tiu kim ton chi tit theo cc nghip v C s dn liu Mc tiu kim ton chi tit theo nghip v bn hng ti Xy ra Mc tiu kim ton lin quan ti nghip v bn hng Cn c vo ha n bn hng, phiu iu ng phng tin v vic k ton hoch ton ch tiu doanh thu, gi vn hng bn vo s chi tit k ton th nghip v bn hng ca cng ty Ha Pht cho ca hng in Quang xy ra vo ngy 28/3/2010. Trn vn Trn vn Cn c vo ha n xut kho, GTGT, phiu thu th nghip v bn hng tn ti v c nhn vin k ton ghi s v gi tr hng xut kho, Chnh xc thu GTGT. Cn c vo ha n bn hng, phiu xut kho, phiu thu tin nghip v bn hng c tnh ton v ghi ng s tin l 50.758.960. nh gi v phn b ng k Phn loi Phiu xut kho cho thy nghip v bn hng ghi chi tit chng loi s lng y ca tng loi, gi c chnh xc. Cn c vo cc ha n thit lp nghip v bn hng c ghi chp ng ngy 28/3/2012 Tng hp v Qua cc phiu thu nhn vin k ton tng hp chuyn s ng vo s chi tit v c chuyn s ng.

Tn

v xy ra