CNG TY Tn khch hng: Ngy kha s: Ni dung: KIM TRA H THNG KSNB I VI CHU TRNH BN HNG, PHI THU,

THU TIN
Ngi thc hin Ngi sot xt 1 Ngi sot xt 2

C110
Tn

1/2 Ngy

KTV s thc hin kim tra kim sot hay sot xt tnh hot ng hu hiu ca h thng KSNB trong cc tnh hung sau (Chn mt trong cc tnh hung ph hp vi chu trnh ny)

Khi KTV k vng rng h thng KSNB v bn hng, phi thu v thu tin hot ng c hiu qu. Ch thc hin cc th tc kim tra c bn khng cung cp y bng chng v chu trnh bn hng, phi thu v thu tin. Vic thc hin cc th tc kim tra h thng KSNB c hiu qu hn vic kim tra c bn.

NH GI TNH HOT NG HU HIU CA CC TH TC KSNB CA CHU TRNH BN HNG, PHI THU V THU TIN Tham chiu ti liu kim tra chi tit [C120] Hi lng vi kt qu kim tra hay khng? (Y/N) Y C tin tng vo KSNB hay khng? (Y/N) Y Sa i k hoch kim tra c bn Thc hin kim tra c bn mc trung bnh

Mc tiu kim sot

Th tc kim sot chnh

Th tc kim ton h thng KSNB

Cc khon doanh thu v phi thu l c tht

i chiu ha n, phiu xut kho v n t hng c ph chun hng thng m bo khng mt khon doanh thu no c ghi nhn m khng xut kho hng bn

Chn mu ngu nhin ha n trong nm, i chiu vi phiu xut kho v n t hng tng ng m bo rng doanh thu c ghi nhn ph hp vi vic xut kho

Tt c cc khon doanh thu v phi thu u c ghi nhn Cc khon phi thu l cc khon c kh nng thu tin

Chng trnh kim ton mu (p dng chnh thc t k kim ton nm 2010/2011) (Ban hnh theo Quyt nh s 1089/Q-VACPA ngy 01/10/2010 ca Ch tch VACPA)

C110
KT LUN C hi lng vi kt qu kim tra hay khng? (Y/N) N

2/2

C kim tra hay khng? (Y/N) 1. KTV c tin tng vo h thng KSNB chnh ca chu trnh bn hng, phi thu v thu tin c th ngn nga, pht hin kp thi cc sai st trng yu 2. KTV c tin tng vo h thng KSNB chnh ca chu trnh bn hng, phi thu v thu tin c th ngn nga, pht hin kp thi cc sai st trng yu 3. C vn phi a vo Th QL v th gii trnh ca BG lin quan n cc im yu ca h thng KSNB v chu trnh bn hng, phi thu v thu tin.

Tham chiu

kin hoc pht hin

Thc hin kim tra c bn mc cao nht

Thc hin kim tra c bn mc trung bnh

[B210]

Cc im yu ca h thng KSNB c trnh by trong Th QL

Lu : Cc ri ro trng yu pht hin trong qu trnh kim tra h thng KSNB ny s c tng hp vo biu A910 Tng hp k hoch kim ton. Chng trnh kim ton mu (p dng chnh thc t k kim ton nm 2010/2011) (Ban hnh theo Quyt nh s 1089/Q-VACPA ngy 01/10/2010 ca Ch tch VACPA)