I HC HU TRNG I HC KINH T

BI TP NHM
LP K HOCH KIM TON
Mn: Kim ton ti chnh Ging vin: Phm Th Bch Ngc

Nhm 5: 1. Phm Th Thy Linh 2. Nguyn Thc Anh 3. Phan Th Phng 4. Trn Th Hoi L 5. Trng Th Huyn 6. Nguyn Th Tm Hoa 7. L Tho Tin 8. Nguyn H Phng

I.

LP K HOCH KIM TON

1. Phm vi cng vic v yu cu dch v khch hng Kim ton bo co ti chnh cho nin kt thc ngy 31/12/2004 ca BTL v xut nhng gii php ci tin h thng kim sot ni b ca BTL. 2. M t DN, mi trng KD v cc thay i ln trong ni b DN Mi trng kinh doanh chung

Kinh t Vit Nam nm 2004 ni chung l khi sc, nhng cng y nhng mt qun bnh ln, cn iu chnh. Do , vn t ra cho nhng nm ti l hng chnh sch kinh t i vo pht trin c cht lng. Vic chy theo thnh tch tc cao qua u t trn lan va to thm tnh trng thiu hiu qu, gian di v tham nhng. Cn xy dng cc ch tiu theo di cht lng, a vo khung k hoch cn hon thnh hng nm thay v ch tiu tng GDP , v d nh ch s lao ng mi tng trong cch ngnh ngoi nng nghip v ngoi khu vc dch v nh nc , nng sut lao ng trong khu vc quc doanh, ch s tham nhng, ch s d n nh nc hon thnh ng thi hn, ch s cc cng trnh xy dng d dang so vi tng u t trong nm, ch s li nhun trn mt ng vn trong khu vc quc doanh, ch s v s hi lng ca dn i vi dch v nh nc, - Tng trng GDP: GDP, theo cng s suy thoi ca c khu vc ng Nam t nm 1997, gim tc tng, t hn 9% xung mc thp nht l 4, 8% nm 1998. Nm 2004 t mc cao nht l 7, 5% t khi tc tng phc hi. Nh vy l 3 nm qua, kinh t t mc tng trn 7% mt nm. Mc tng trn c bn l do u t ca nh nc. Cha thy c l do g cho thy tc tng s chm li nhng nm ti, nhng nu nh nc khng tp trung gii quyt cc mt quan bnh kinh t qu r hin nay th vic chy ua lp thnh tch tc pht trin cao s lm cho nhng mt qun bnh ngy cng trm trng to c hi cho khng hong khi thi c ti.

- u t: Nm 2004, u t t trn 35% GDP, khong gn 16 t USD, mt t l u t mc cao nht th gii hin nay, nhng li trn lan, thiu cht lng v hiu qu n mc m ngay bn thn B K hoch u t cng phi ku ca. Tham nhng theo nh gi ca cc t chc quc t tng chnh l con ca vic nh nc u t trn lan ny.

u t ca nh nc nm trong chin lc kch cu nhm tng tc tng GDP sau khng hong nm 1997 mt iu d hiu v d ng tnh, nhng chnh sch ch c th c tc dng giai on. Nhng u t tng ko di, trung bnh tng 12% nm k t 1997 v tip tc mc cao. Thnh cng lc u, c v y cc nh chin lc tha thng xng ln tip tc con ng kch cu. Ngn sch thu khng cung cp th ngn hng cp vn. Vn ca ngn hng cp cho quc doanh qua tn dng tng t bin nm 2003 v 2005, tng hn 30% nm. Vic tng tn dng cho doanh nghip nh nc v cc cng trnh xy dng khc khng th khng coi l u mi ca lm pht t bin vo nm 2004, mc 9, 5%. u t vo khu vc nh nc trc nm 1997 mc di 50% tng mc vn u t x hi. Sau nm 1997, u t vo khu vc nh nc tng mnh nh ni trn a t l trn ln cao, nm cao nht l 58.7%, v hin nay. u t ca t nhn d tng nhanh, do

chnh sch m rng cho t nhn u t, hin nay vn ch chim 26% tng u t x hi. Cn u t ca nc ngoi tnh chung cho 6 nm va qua gn nh khng tng. Do , t l vn u t nc ngoi gim t cao im 30% xung khong 17% hin nay. Tc tng vn u t ca t nhn ang c xu hng gim mnh sau h hi lc u. - Tn dng v lm pht: 80% tn dng ngn hng l nhm vo doanh nghip quc doanh. Nh ni, mc tng u t ca nh nc y t l tng u t ca c nc so vi GDP tng nhanh chng, ln ti 35% nm 2003. u t ca nc gn nh khng tng, thm ch gim so vi trc nm 1997, u t t nhn tng nhng t l cn nh b, tng u t ca c nc ch yu l t nh nc, trong ngun vn t ngn sch v tn dng ln ti 70%. Khi kh nng cp vn t ngn sch xung thp th ngun vn tn dng tng b p. Tn dng ngn hng bm ra ng k p ng vi chnh sch kch cu qua vic pht trin doanh nghip quc doanh. Mc tng tn dng cao n 32% vo nm 2003 v nm trc cng mc 25%, trong khi nn kinh t khng cho php tng qu 15% mt nm. Nm 2003 v 2004 l nm tn dng tng t bin, c l t ch tiu k hoch tng GDP. Sau nhiu nm tn dng tng mc cao nhng gi khng tng, thm ch c nm gim, n nm 2004 gi tng t bin, mc 9, 5. Lm pht cao xy ra nm m gi st thp v nht l gi du trn th gii tng mnh. Chnh v l do ny m cc nh lm chnh sch Vit Nam t chi chp nhn nguyn nhn gi tng l lm pht tn dng. Vit Nam, nu khng c bin php hnh chnh km gi vo hai thng cui nm, k c vic b l gi xng, gi lm pht thp hn 10% m th trng t do quyt nh th gi ln cao hn 10%. Ngay c gi xng du theo Tng cc Thng k cng ch tng 5, 4% khi so thng 11 nm 2004 vi thng 12 nm trc, r rng l do km gi v b l.
-

Tnh hnh th trng hng kim kh in my

Trong nm 2004, th trng hng kim kh in my khng c nhiu bin ng ln, ngoi tr vic ngy cng xut hin nhiu mt hng vi gi thp nhm vo i tng ngi tiu dng c thu nhp thp v trung bnh. Mt s mt h ng in lnh c xu hng tng tc tiu th rt nhanh do thi tit nng, c bit tng rt ng k vo cc thng h. Cc sn phm gi r ca th trng kim kh in my c xu hng li thi ngy cng nhanh. Mi mu m mi c a ra th trng nu khng c tiu th nhanh chng s c nguy c phi gim gi hoc p dng km theo cc bin php khuyn mi gii quyt s lng tn kho mi khi cc mu m mi khc c tung ra. Tuy nhin, nguy c ny l khng cao i vi nhng nhn hiu ni ting c ch ng trong th trng. Cc sn phm ca nhng thng hiu ln canh tranh nhau ch yu qua cht lng v kiu dng sn phm. Cc nh phn phi hng kim kh in my ngy cng nm vng hn tnh hnh th trng , h lin tc tung ra cc t khuyn mi, gim gi tng qu vo dp l ln. Tuy nhin, cc bin php ny ch ch yu c p dng ti cc thnh ph ln do mt s nh phn phi ln thc hin thng qua h thng siu th kim kh in my.

Ngi tiu dng cng ngy cng kh tnh hn trong vic la chn sn phm do thu nhp thc t ca phn ln ngi tiu dng nhn chung l gim khi gi tng cao , c bit l xng du, cng vi vic ngy cng c nhiu sn phm hn ngi tiu dng la chn. Cc d bo ca nhng chuyn gia v th trng kim kh in my v tnh hnh th trng trong nm 2005 nhn chung l kh quan, c bit l kh nng tiu th rt mnh ca khu vc hng gi r. Tuy nhin, nu mun tn ti, cc nh phn phi hng kim kh in my cn c chnh sch a dng ha mt hng to thm s la chn cho khch hng v cng phn tn ri ro. 2.1. Hiu bit v mi trng kim sot: Cng ty TNHH BTL Vit Nam l mt cng ty 100% vn nc ngoi, hot ng trong lnh vc thng mi, chuyn nhp khu hng kim kh in my tiu th th trng Vit Nam. Doanh nghip c s t chc hp l m bo cng tc qun l (lp k hoch, t chc, qun l nhn s, lnh o v kim sot) c trin khai chnh xc, kp thi, hiu qu. Doanh nghip s dng Bng m t cng vic quy nh r yu cu kin thc v cht lng nhn s cho tng v tr trong t chc. Doanh nghip c h thng vn bn thng nht quy nh chi tit vic tuyn dng, o to, nh gi nhn vin, bt, tr lng, ph cp khuyn khch mi ngi lm vic lim chnh, hiu qu c th nh vic tt c cc nhn vin lm vic ti phng k ton u c trnh i hc. Bn cnh nhng mt tt th mi trng kim sot ca doanh nghip cng tn ti mt yu km l doanh nghip khng c b phn kim ton ni b hay mt phng ban no c chc nng tng t hot ng theo cc chun mc ca kim ton Nh nc v kim ton quc t. 2.2. Hiu bit v nh gi ri ro: Doanh nghip ra mc tiu tng th cng nh chi tit mi nhn vin c th ly lm c s tham chiu khi trin khai cng vic c th trong cuc hp hi ng qun tr tho lun v kh nng v nhng bin php cn thc hin tr thnh i l c quyn ti Vit Nam ca Rotus, ngoi ra trong cuc hp ny Hi ng qun tr cng thng nht thng qua k hoch thnh lp thm mt ca hng qun Tn Bnh nhm nng cao hn na doanh s bn hng. Ban lnh o khng quan tm v khuyn khch nhn vin quan tm pht hin, nh gi v phn tch nh lng tc hi ca cc ri ro hin hu v tim n c th nh vic b H ngh nn mua thm mt phn mm k ton mi thay th phn mm Auto Balancing-mt phn mm k ton kh lc hu v c nhiu im khng tng thch vi chun mc k ton Vit Nam nhng n nay vn cha c duyt. Hay l vic b H d kin l sit cht thi hn bn chu ngay t u i vi nhng khch hng thng xuyn khng thanh ton ng hn ci thin tnh hnh thu hi cc khon n phi thu nhng n nay vn cha c Ban Gim c ca BTL chp thun. Bn cnh doanh nghip vn cha ra c cc bin php, k hoch, quy trnh hnh ng c th nhm gim thiu tc hi ri ro n mt gii hn chp nhn no hoc doanh nghip c bin php ton th nhn vin nhn thc r rng v tc hi ca ri ro cng nh gii hn ri ro ti thiu m t chc c th chp nhn c.

2.3. Hiu bit v hot ng kim sot: Doanh nghip ban hnh vn bn quy nh r rng nhng ai c quyn hoc c u quyn ph duyt ton b hay mt loi vn ti chnh no c th nh khi c nhn vin cn tm ng tin, nhn vin ny phi lp phiu yu cu tm ng trnh trng b phn xt duyt. Sau khi c xt duyt, phiu yu cu tm ng c gi cho c M lp phiu chi , sau phiu chi s c gi cho k ton trng duyt v sau mi c chuyn cho th qu chi tin. Bn cnh cng c bt cp trong vic phn chia trch nhim quyn hn ca c Thanh ng thi ghi nhn ti sn c nh v cng l ngi trch khu hao ti sn c nh, cch thc phn nh quyn hn ny c th dn n sai st , gian ln trong doanh nghip. Qua cc nghip v chi tin, thu tin th c th nhn thy quyn hn, trch nhim v ngha v trong ba lnh vc: Cp php v ph duyt cc vn ti chnh , K ton v Th kho c phn nh c lp r rng. i vi nghip v mua hng th sau khi ph duyt bng bo gi, phng mua hng s thng bo bng email cho c M k ton thanh ton chuyn tin m LC t nhn thy trong nghip v ny doanh nghip khng lu gi cc chng c di dng vn bn to iu kin phn nh r rng phn thc hin cng vic vi phn gim st ti bt k thi im no, k c vic xc nh nhng c nhn c trch nhim v cc sai phm xy ra. Doanh nghip tng hp v thng bo kt qu sn xut u n v i chiu cc kt qu thu c vi cc nh mc, ch s nh trc iu chnh, b sung kp thi c th nh cui mi ngy th qu v c M phi cng i chiu s sch, kim k qu tin mt v lp Bin bn kim qu. Gia Qu I hng nm, Ban gim c hp vi cc trng phng lp d ton, bao gm d ton doanh thu, d ton chi ph thng xuyn cho cc b phn v d ton mua sm v thanh l ti sn c nh trong nm cho thy rng doanh nghip ra cc nh mc xc nh v ti chnh v cc ch s cn bn nh gi hiu qu hot ng nh nhng ch s qun l khi lp k hoch v kim sot iu chnh hot ng sn xut ph hp vi mc tiu ra. 2.4. Hiu bit v h thng thng tin v truyn thng: i vi nghip v chi tin tm ng, khi chi tin th qu v ngi nhn tin phi k tn trn phiu chi. Phiu chi c gi n cho c Thanh k ton tng hp cp nht h s tm ng (mt file excel c t chc c lp vi h thng Auto Balancing , c ci password nn ch c Thanh m c) cho thy rng doanh nghip lp t h thng bo v s liu phng nga s truy cp, tip cn ca nhng ngi khng c thm quyn. H thng truyn thng ca doanh nghip m bo cho nhn vin mi cp u c th hiu v nm r cc ni quy, chun mc ca t chc, m bo thng tin c cung cp kp thi, chnh xc n cc cp c thm quyn theo quy nh. 2.5. Hiu bit v h thng gim st v thm nh:

Vic khng lp phng kim ton ni b trong cng ty l 1 yu km dn n khng c ngi am hiu chi tit v tnh hnh ca cng ty pht hin ra cc sai phm trong h thng kim sot ni b cng ty v gip ci thin n. Doanh nghip khng c h thng bo co cho php pht hin cc sai lch so vi ch tiu, k hoch nh. Khi pht hin sai lch, doanh nghip khng trin khai cc bin php iu chnh thch hp c th nh vic doanh nghip s dng phn mm k ton Auto Balancing vi tnh nng t iu chnh lm cn i cc bo co ti chnh (nu c sai st). Vi phn mm k ton Auto Balancing th nhn vin k ton c th sa, xo, thm bt ni dung cc nghip v k c sau khi chuyn s Ci chng t doanh nghip khng yu cu cc cp qun l trung gian bo co ngay vi lnh o v mi trng hp gian ln , nghi ng gian ln, v cc vi phm ni quy, quy nh ca doanh nghip cng nh quy nh ca lut php hin hnh c kh nng lm gim uy tn doanh nghip v gy thit hi v kinh t. Kt lun: Qua qu trnh tm hiu v nh gi h thng kim sot ni b ca cng ty BTL th chng ti nhn thy rng ngoi nhng mt tch cc m cng ty t c th vn cn tn ti mt s mt hn ch. tun th nguyn tc thn trng, vi vai tr l kim ton vin c lp, chng ti nh gi ri ro kim sot ca n v mc cao nht. 3. Phn tch s b v xc nh s b khu vc ri ro cao 3.1 Phn tch bng cn i k ton

TI SN 1 A- TI SN NGN HN (100=110+120+130+140+150) I. Tin v cc khon tng ng tin

1. Tin mt ti qu( gm c ngn qu) 2. tin gi ngn hng

M s 2 100 110
111

s u nm 4 19,784,688 6,692,148
550,908 6,141,240

s cui nm 5 24,394,285 5,835,336

1,001,460 4,833,876 bi n ng bi n ng tuy t i tng i 4,609,597 23.30 (856,812) -12.80 450,552 81.78 (1,307,364) -21.29 2,178,013 76.46 2,455,812 105.90 (384,000) -100 106,200 72.92 3,706,764 40.57 4,992,924 43.90 (1,286,160) 57.51 (38,844) -20.17 (241,908) -79.28 (137,616) -22.58 (707,365) -3.82 (707,365) -3.82 (724,165) -3.92 770,576 3.43 (1,494,741) 37.54 16,800 18,667 (1,867) 3,902,232 10.19

II. Cc khon u t ti chnh ngn hn III. Cc khon phi thu

1. Phi thu ca khch hng 2. Tr trc cho ngi bn 5. Cc khon phi thu khc 6. D phng phi thu ngn hn kh i (*)

120 130
131 132 138 139

2,848,524
2,318,893 384,000 145,632 -

5,026,537
4,774,705 251,832 -

IV. Hng tn kho

1. Hng tn kho 2. D phng gim gi hng tn kho (*)

140
141 149

9,136,788
11,373,384 (2,236,596)

12,843,552
16,366,308 (3,522,756)

V. Ti sn ngn hn khc 1. tm ng
2. Chi ph tr trc ngn hn 5.cc khon cm c, k cc v k qu ngn hn

150
151

192,624
305,112 609,492

153,780
63,204 471,876

B- TI SN C INH V U T DI HN (200=210+220+240+250+260) 200 18,493,680 I. Cc khon phi thu di hn 210 II. Ti sn c nh 220 18,493,680
1. Ti sn c nh hu hnh - Nguyn gi - Gi tr hao mn lu k (*) 2. Ti sn c nh thu ti chnh 3. Ti sn c nh v hnh - Nguyn gi - Gi tr hao mn lu k (*) 221 222 223 224 227 228 229 18,493,680 22,475,391 (3,981,711) -

17,786,315 17,786,315
17,769,515 23,245,967 (5,476,452) 16,800 18,667 (1,867) -

III. Bt ng sn sn u t IV. Cc khon u t ti chnh di hn V. Ti sn di hn khc TNG CNG TI SN (270 = 100 + 200)

240 250 260 270

38,278,368

42,180,600

ty tr ng cc khon mc so vi t ng ti sn nm 2004 57.83 13.83 2.37 11.46 0.00 11.92 11.32 0.00 0.60 0.00 30.45 38.80 -8.35 0.00 0.36 0.15 1.12 42.17 0.00 42.17 42.13 55.11 -12.98 0.00 0.04 0.04 0.00 0.00 0.00 0.00 100.00

NGUN VN 1 A- N PHI TR (300 = 310 + 320) I. N ngn hn

1. Vay v n ngn hn 2. Phi tr ngi bn 3. Ngi mua tr tin trc 4. Thu v cc khon phi np Nh nc 5. Phi tr ngi lao ng 7. Phi tr ni b 8. Phi tr theo tin k hoch hp ng xy dng 9. Cc khon phi tr, phi np ngn hn khc 10. D phng phi tr ngn hn

2 300 310
311 312 313 314 315 317 318 319 320

S cui nm 4 9,246,396 9,131,292

8,188,980 297,648 393,780 250,884 -

S u nm 5 8,175,904 8,038,075

II. N di hn
III. N khc 1. chi ph phi tr

330

115,104

B- VN CH S HU (400 = 410 + 420) I. Vn ch s hu 1. Vn u t ca ch s hu

10. Li nhun sau thu cha phn phi 11. Ngun vn u t XDCB

400 410
411 420 421

29,031,972 29,031,972
113,653,224 (84,621,252) -

II. Ngun kinh ph v qu khc TNG CNG NGUN VN (430 = 300 + 400)

420 430

38,278,368

ty trng cc bi n ng bi n ng khon mc so tuy t i tng i vi t ng ti sn (1,070,492) -11.58 19.38 (1,093,217) -11.97 19.06 0.00 7,233,835 (955,145) -11.66 17.15 0.00 190,752 (106,896) -35.91 0.45 294,900 (98,880) -25.11 0.70 318,588 67,704 26.99 0.76 137,829 137,829 0.33 137,829 22,725 19.74 0.33 34,004,696 4,972,724 17.13 80.62 34,004,696 4,972,724 17.13 80.62 113,653,224 269.44 (79,648,528) 4,972,724 -5.88 -188.83 42,180,600 3,902,232 10.19 100.00

Phn tch bo co kt qu hot ng kinh doanh

BO CO KQKD
31/12/2011 Trc KT

Nhp ty l v gi tr mc trng yu chi tit vo g3 v h4

T l trn DTT

31/12/2010 Sau KT

Bin ng % 0.0 %

Bin ng (Gtr) 26,570,487

1. Doanh thu bn hng 2. Cc khon gim tr 3. Doanh thu thun bn hng 4. Gi vn hng bn 5. Li nhun gp v bn hng 6. Doanh thu hot ng ti chnh 7. Chi ph ti chnh Trong : chi ph li vay 8. Chi ph bn hng 9. Chi ph qun l doanh nghip

55,213,164 55,213,164

45,191,196 45,191,196

22.2% 22.2% 8.3% 54.0% 190.5% 193.6% 12.3% 39.6% 200.4% -91.5% -99.9% -61.1% 200.3% 200.3% -

10,021,968 10,021,968 (2,611,812) 7,410,156 47,040 (18,912) (300,072) (3,821,016) 3,317,196 (2,248) 1,924 (324) 3,316,872 3,316,872

(34,086,528) -61.74% (31,474,716) 21,126,636 38.26% 13,716,480 0.13% (28,679) -0.05% (2,739,120) -4.96% (13,458,048) -24.37% 9.01% 0.00% 0.00% 9.01% 0.00% 0.00% 1,655,852 71,729 24,689 (9,767) (2,439,048) (9,637,032) 1,655,322 2,456 (1,926) 530 1,655,852

10. Li nhun thun t hot ng kinh doanh 4,972,518 208 11. Thu nhp khc 12. Chi ph khc 13. Li nhun khc 14. Tng li nhun k ton trc thu 16. Chi ph thu thu nhp doanh nghip hon li 18. Li c bn trn c phiu 15. Chi ph thu thu nhp doanh nghip hin hnh
(2) 206 4,972,724 -

17. Li nhun sau thu thu nhp doanh nghip 4,972,724 9.01%

Qua phn tch s b thng tin t ti liu c c, nhm tp trung kim tra cc khon mc sau: Hng tn kho Khon phi thu Tin N phi tr Ti sn c nh 4. Xc nh ban u chin lc kim ton da vo kim tra kim sot hay kim tra c bn 4.1Kim ton khon mc hng tn kho Khon mc Hng tn kho C s dn liu Th tc kim sot - Hin hu v pht - Kim tra du vt sinh trn phiu xut kho, phiu nhp kho. - Kho st vic ghi s nht k ca bo v khi xut kho hng ha hay nhp kho c c ghi chp y khng? Th tc c bn - Quan st vic kim k hng tn kho. - Xem xt tnh c lp gia th kho, nhn vin giao nhn hng v k ton khon mc hng tn kho.

- Xem xt quy trnh lun chuyn chng t v vic ghi nhn hng tn kho ca k ton.

- Thu thp chng t lin quan n khon mc hng tn kho, i chiu s sch

- Trnh by v cng b

Xem xt vic trnh by ca hng tn kho.

4.2 Kim ton khon phi thu Loi Th tc phn tch Th nghim c bn Tnh cc t s: - N phi thu khch hng/Doanh thu. - N phi thu khch hng/Tng ti sn ngn hn. - Chi ph d phng n kh i/Doanh thu bn chu... - i chiu s d u nm ca ti khon N phi thu khch hng v D phng phi thu kh i vi s d cui k nm trc. - Thu thp bng s d chi tit phn tch theo tui n : + Kim tra s tng cng trn bng v i chiu vi s chi tit v s ci ca ti khon N phi thu. + i chiu s d chi tit ca bng vi s chi tit ca cc khch hng c lin quan. - Gi th xc nhn n khch hng. Mc tiu kim ton Hin hu, y , nh gi, Ghi chp chnh xc

Th nghim chi tit

Ghi chp chnh xc

Hin hu, Quyn s hu - Kim tra vic lp d phng n kh i. ng gi -Kim tra mu mt s nghip v bn hng Hin hu ghi trn s xem c chng t hay khng ? - Kim tra vic kha s i vi nghip v bn Hin hu, y hng

-Xem xt v cc khon n phi thu b cm c th chp. - Xem xt khon n phi thu khch hng c c phn loi ng n khng ? nh gi chung v s trnh by v cng b khon n phi thu khch hng

Quyn s Cng b Trnh by

hu,

Trnh by v cng b

Th nghim kim sot + i chiu vi n t hng, lnh bn hng, chng t chuyn hng v chng loi, quy cch, gi c, ngy gi hng, ch knhm thu thp bng chng chng minh rng cc ha n c lp trn c s cc nghip v bn hng thc s xy ra v qu trnh thc hin nghip v tun th ng quy nh ni b ca n v +Kim tra ch k xt duyt bn chu v c s xt duyt xem c tun th cc th tc bn chu hay khng . + Xem xt tng cng ca tng loi hng, tng cng tng ha n, so snh bng gi trn ha n vi bng gi c xt duyt ti mi thi im. Th nghim ny nhm chng minh rng cc ha n c tnh vi gi chnh xc v kim tra chng khi gi i c thc hin c hiu qu + Kim tra vic ghi chp chp cc ha n trn s sch k ton. + i chiu s tng cng trn nht k vi ti khon trn s ci. 4.3 Kim ton tin C s dn liu cn tp trung thu thp bng chng kim ton C s dn liu hin hu c xem l CSDL quan trng nht trong kim ton khon mc ny. Tng t nh khi kim ton cc ti sn khc, KTV thng phi quan tm n kh nng doanh nghip trnh by s d tin vt qu s thc t che giu tnh hnh ti chnh thc s hoc s tht thot ca ti sn. Do vy mc tiu hin hu l mc tiu c quan tm nhiu nht. Trong mt s trng hp doanh nghip c th c tnh khng ghi nhn y cc khon tin thu c che giu doanh thu, v vy mc tiu y cng cn c ch . Th nghim c Th tc kim ton Mc tiu kim ton bn Th tc phn tch - So snh s d ti khon tin Hin hu, y , nh gi nm hin hnh vi s liu k hoch, s d nm trc. Tnh ton t l gia tin vi tng ti sn ngn hn v so snh vi s liu d kin.

Th nghim chi i chiu s d u k trn s k Ghi chp chnh xc tit ton vi s d trn h s kim ton

nm trc. Phn tch bng k chi tit ca ti khon tin v i chiu vi s d trn s ci Kim k qu Gi th xc nhn n ngn hng Kim tra vic kha s cc nghip v thu chi tin Kim tra cc nghip v thu chi bt thng

Hin hu, y , quyn v ngha v Hin hu, y Hin hu, trnh by v cng b

- Phn tch bng k chi tit ca ti khon tin v i chiu vi s d trn s ci KTV yu cu n v cung cp mt bng k chi tit cc ti khon tin mt, tin gi ngn hng, tin ang chuyn theo tng loi bao gm s d u k v s d cui k theo s ci nhm kim tra s thng nht gia s liu tng hp ca cc khon mc trn BCTC vi s liu chi tit ca cc ti khon cu thnh. - Gi th xin xc nhn mi s d ca ti khon tin gi ngn hng Yu cu xc nhn cc thng tin ng quan tm nh l: s d, mc li sut ca cc khon tin gi c li, cc khon vay ngn hng, cc gii hn trong vic s dng tin, cc khon cm c, th chp, cc tha thun khc vi ngn hng..v..v. Vic xc nhn ny gip KTV pht hin c nhng khon c giao dch vi ngn hng nhng n v cha khai bo y , ri ln theo lm r nguyn nhn. - Kim k tin mt tn qu Kim k cc qu cng mt thi im trnh trng hp hon chuyn t qu ny sang qu khc . Th qu phi k vo bin bn kim k xc nhn. S liu kim k c dng i chiu vi s chi tit v tng hp ca ti khon tin mt. - Kim tra vic kha s cc nghip v thu, chi tin - Kim tra cc nghip v thu chi bt thng KTV chn ra mt s nghip v ln, bt thng v kim tra cc chng t lin quan xem cc nghip v ny c c ghi chp ng hay khng? , c c cng b trn thuyt minh bo co ti chnh hay khng? 4.4 Kim ton khon mc N phi tr Mua hng Thanh ton S d TK Phi tr

ngi bn
Th nghim kim ton

Th nghim kim sot

- Kim tra du vt ca - Xc minh xem ha vic ghi nhn trn cc n thanh ton c c phiu ng du hay khng? - Xc minh xem c cc chng t chng minh cho Ha n mua hng hay khng? - Xc minh cc ti liu chng minh qu trnh kim tra c lp - Quan st qu trnh thc hin (thc hin li) v iu tra vic kim tra, r sot nh qun l Hin hu v pht sinh: - i chiu phiu chi thanh ton vi bt ton mua hng c lin quan v kim tra tn, s tin ca ngi c hng - Kim tra phiu chi thanh ton xem c ch k ca ngi ph duyt khng, ch k mt sau v xa s ca NH y : i chiu cc khon chi tin mt vi cc khon chi tin trn bng sao k ca NH

- Thc hin li qu trnh kim tra ngy ghi trn Sc vi ngy ghi s - Xc minh s i chiu gia s tin ghi s vi s tng ng trn Sc, i chiu s vi bng sao k ca NH - Quan st qu trnh ghi s v thc hin li

Th nghim c bn

y (trn vn): - i chiu cc n t hng, bo co/phiu nhn hng, h s ha n vi s Nht k chung Trnh by v cng b: - i chiu ngy ghi Th nghim trn bo co nhn hng chi tit vi ngy ghi trn ha n ca ngi bn v ngy trn Nht k mua hng

y : - Kim tra cc chng t chng minh i vi cc khon thanh ton nhng tun ca k k tip - Kim tra cc chng t chng minh ca nhng ha n cha thanh ton nhng tun ca k tip theo - i chiu cc phiu nhp, bo co nhn hng ca ngy cui nm vi ha n ca ngi bn c lin quan - Gi cc bn xc nhn cho ngi bn c quan h kinh doanh vi n v c kim ton

Th tc

So snh gi mua vi thi im kha s k ny vi k trc Phn tch xu hng tng hoc gim, kim tra tnh bt hp l ca CP mua hng gia cc k pht hin nhng bin ng bt thng ca cc yu t CP Phn tch t l ca CP mua vo tng thng vi NPT c ghi nhn

phn tch

trong tng thng hoc i vi cc thanh ton thc t tr trong thng So snh t l chit khu trung bnh c hng trn tng gi tr mua hng gia cc k Tnh: T l li gp = li gp/doanh thu, t l vng quay cc khon phi tr = NPT/tng ti sn

4.5 Kim ton TSC Khon Mc Th nghim kim sot -DN c lp k hoch v d ton NS cho vic mua sm khng? -C TS no mua m khng c ph chun khng? - Lp H gi, ghi tng gi mua TSC, tng chi ph sa cha so vi thc t - Ghi chp cc nghip v khng c tht - Sai st do trng lp nghi v -Kim tra chng t, s lun chuyn chng t v du hiu ca KSNB. - C tnh b st cc nghip v nm t li ch ring. - Qun khng khi cc nghip v k ton pht sinh. - Kim tra tnh y ca cc chng t lin quan n TSC - C TS no b tht thot hay khng s dng khng? -iu tra s bin ng gi trn th trng so vi TSC ca cng ty. -Cc chnh lch gia gi d ton vi gi thc t c c xt duyt v ph chun khng? C s dn liu - Kim tra cc chng t tng/ Hin hu v gim TSC (cc H ca pht sinh ngi bn, cc BB giao nhn TSC, BB giao nhn vn, bn quyt ton cng trnh u t XDCB hon thnh, bin bn lin doanh, lin kt). - Kim k c th cc TSC hu hnh. - Kim tra qu trnh mua s, chi ph hnh thnh TSC. Th nghim c bn

TI SN C INH

- Xem xt ha n ca ngi bn, cc chng t tng TSC, cc chi ph sa cha TSC pht hin ra cc trng hp qun ghi s TSC hoc ghi TSC thnh chi ph sn xut kinh doanh. - Kim tra li cc hp ng thu ti sn v hp ng thu nh. - Cc nghip v gim TSC u c ghi s.

- Phn tch ch tiu gi tr hao mn ly k xem tnh ng n ca vic ghi chp cc nghip v tng, gim TSC. - Kim tra ha n ca ngi bn v chng t gc lin quan n tng TSC (BBGN, H...) - Kim tra cc iu khon ca

Tnh gi v o lng

hp ng thu ti chnh lin quan n xc nh nguyn gi TSC i thu. - i chiu tng trng hp tng vi s chi tit TSC. - Tnh ton li nhng thu nhp, chi ph ca nghip v thanh l, nhng bn thy nhng im bt hp l trong quan h ny. - Xem xt qu trnh b sung ti sn c nh, qu trnh s dng ti sn c nh tnh ton mc hao mn ca tng loi ti sn. - Thc hin cc cuc tho lun, phng vn vi cn b qun l v cn b nghip v v cch thc nh gi bn, gi thanh l hoc tha thun gi tr vn gp ti sn gia cc bn tham gia lin doanh. -DN c thng xuyn i chiu s chi tit vi s ci khng? - Xem xt trnh t ghi s v du hiu ca KSNB - Kim tra h thng ti khon v s phn loi s sch k ton - Sai st trong qu trnh chuyn s v ghi s - Phng vn nhng ngi c trch nhim v quy nh phn loi TSC trong DN. - p dng sai ch k ton v cc vn bn khc ca Nh nc - Xem xt BCTC ca doanh nghip khon mc TSC coi doanh nghip c ghi nhn hp l ko.TSC thuc s hu ca doanh nghip c ghi nhn nguyn gi TSC hay ghi nhn vo thuyt minh BCTC do doanh nghip rt ngn thi gian khu hao nhng gi tr ti sn vn cn mi. - Cc trng hp tng TSC c ghi chp theo ng s phn loi ti sn v ghi ng k. - Kim tra cc chng t tng TSC v cc bt ton trong s k ton cn c vo quy nh hch ton ca h thng k ton hin hnh. - Kim tra cc nghip v tng TSC vo gn ngy lp Bng cn i k ton kim tra vic ghi s c ng nin hay khng. Trnh by v cng b

Kt hp kim tra vt cht vi kim tra chng t, h s php l v quyn s hu ca DN i vi TSC

- Kim tra cc ha n ca ngi bn, cc chng t php l khc v tng TSC, - Kim tra cc iu khon ca hp ng thu ti chnh - Xem xt cc TSC v hnh c c hnh thnh bng tin ca doanh nghip hoc doanh nghip c phi b chi ph c TSC khng

Quyn v ngha v

5. Mc trng yu tng th v mc trng yu thc hin trong giai on lp k hoch

MC TIU Xc nh mc trng yu (k hoch - thc t) c lp v ph duyt theo chnh sch ca Cng ty thng bo vi thnh vin nhm kim ton v mc trng yu k hoch trc khi kim ton ti khch hng 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 XC INH MC TRNG YU Ch tiu

K hoch

Thc t

Tiu ch c s dng c tnh mc trng yu (LNTT/DT/VCSH/Tng TS)

DT

DT

Do chuyn i sang m hnh Cng ty c phn, khon mc doanh thu l ch tiu nhy L do la chn tiu ch ny xc nh mc trng cm nht, theo KTV la chn DT lm yu tiu ch xc nh mc trng yu Gi tr tiu ch c la chn 55,213,164 T l s dng c tnh mc trng yu - LNTT: 5%-10% - DT: 0,5%-3% - Tng TS hoc VCSH: 2% 1.0% 1.0% Mc trng yu tng th (PM) 552,132 0 Mc trng yu thc hin: MP= (50%-75%)*PM 276,066 Ngng sai st khng ng k/sai st c th b qua 4%*MP 11,043 0 Cn c vo bng trn, KTV chn ra mc trng yu p dng khi thc hin kim ton Ch tiu la chon Mc trng yu tng th Mc trng yu thc hin Ngng sai st khng ng k/sai st c th b qua Nm nay 552,132 276,066 11,043 Nm trc 0 0

KT LUN Chng ti hon ton hi lng rng hp ng kim ton ny c lp k hoch mt cch thch hp, qua a ra nhng xem xt y i vi cc nh gi ca chng ti v tm quan trng ca nhng yu t ri ro c xc nh, bao gm c yu t ri ro gian ln, v qua ph duyt cho tin hnh cng vic ti KH, nh c lp k hoch. Cc thnh vin nhm kim ton c, tho lun v nm vng cc ni dung ca K hoch kim ton trn y. II. NHN DIN CC IM YU TRONG H THNG KIM SOT NI B V RA GII PHP NHM NNG CAO HIU QU CA KIM SOT NI B BTL. 1. S lc v t chc v hot ng ca b my k ton

a.Nhn s - C Phm Th Hoa Mai (KTHTK) xin ngh sau khi ng Thnh(KTT) t chc =>C mi quan h thn thit trong qu trnh lm vic, d xy ra cc gian ln, bao che ln nhau Gii php: + Tm hiu v mi quan h v qu trnh lm vic chung ca b H v ng Thnh. - Cng ty thu cng ty Laostrans trong vic lm cc th tc nhp hng =>Nhng sai st, gian ln m cng ty Laostran c th thc hin khi tin hnh nhp HTK Gii php: + Kim tra v theo di cc nghip v nhp xut HTK trong k b. Tin hc ha cng tc k ton - S dng phn mm Auto Blancing:Lc hu, khng tng thch vi chun mc v ch k ton Vit Nam hin hnh, c vit ring cho BTL, khng lp c cc chng t, hn ch cung cp cc bo co Gii php: +Tm hiu v cch thc hot ng ca phn mm k ton Auto Blangcing.Nn s dng phn mm k ton mi ph hp vi ch v chun mc k ton Vit Nam - Phn mm ny t ng iu chnh lm cn i cc s d trn BCTC. Ngi s dng c th xa, sa, thm, bt ni dung cc nghip v k c khi chuyn s ci =>Thng tin thu thp c s thiu tnh chnh xc v i tin cy thp Gii php: +Kim tra, i chiu s liu s ci cc ti khon vi cc ha n chng t thu thp c, trnh vic k ton xa, sa hay ghi thm cc nghip v - Ngoi ra b H sau khi nhn chc ngh mua phn mm k ton mi. =>Phn mm Auto Balancing c nhng im bt hp l, khng ph hp v th cn kim tra hot ng ca phn mm ny. c. Hot ng ca phng cng tc k ton t khi thnh lp cng ty - Hng nm u khai v np thu y , khng c cc sai phm hay hnh vi gian ln, trn thu hay hon vic np thu do ng Thnh (KTT) c trnh chuyn mn cao v c mi quan h mt thit vi c quan thu ca a phng =>Mi quan h mt thit gia ng Thnh v c quan thu s to c hi cho ng Thnh thc hin nhng gian ln nh khai khng khon tin np thu v li cho c nhn.... Gii php: +Tm hiu cc khon thu m cng ty np qua cc nm, tm hiu mi quan h gia ng Thnh v c quan thu a phng - Cng ty cha np thu thu nhp doanh nghip do k hoch chuyn l ng k trong cc nm trc chuyn sang. => Cc khon l c kt chuyn khng ng khin cc khon thu thu nhp ca doanh nghip c gim tr Gii php + Xem xt s d cc khon l li qua cc nm ca cng ty ng thi i chiu qu trnh kt chuyn l t cc nm trc - ng Thnh ngh vic do c mu thun vi ng Kashumi v nhng khon chi ph khng c chng t hp l. =>Tn ti cc khon chi ph khng c giy t hp l, gian ln ly lm thu nhp cho c nhn

Gii php: +Xem xt cc ha n, cc chng t v cch khon thu chi t khi ng Thnh cn lm cng ty kim tra s hin hu v pht sinh ca cc nghip v chi. +ng thi xem xt, kim tra nhng ln chi khng c chng t hp l - Hot ng ca cng ty t khi b H ln lm k ton trng bt n do b H cha to c uy tn trong cng ty =>Ti chnh s c nhng bin ng v b H cha tm ra c phng hng gii quyt. Gii php: +Tin hnh a ra cc gii php nhm nng cao hn na uy tn ca cng ty 2. Kim ton bo co ti chnh: Cc im yu km, sai phm tim tng v gii php trong phn ny bao gm: Cc im yu km Sai phm tim tng Gii php a) Trong 10 nm kim ton To mi quan h gia n th BTL cha thay i v c kim ton vi KTV ln no KTV lm nh hng n cht lng kim ton ca KTV b) SAL nu ra nhiu Vi h thng kim sot ni bin php ci tin h b yu km nhng khng thng kim sot ni b ca chu sa i th c th to DN nhng hu nh BTL iu kin cc nhn vin cha c ng thi no cc cp trong DN c c hi chng t c quan tm thc gian ln v bin th ti sn hin gii php ny ca DN c) Bt ton iu chnh Vi phm c s dn liu lp d phng chi ph tr trnh by v cng b cp thi vic cho nhn vin nn ghi C 351 d) Nm 2004 BTL tip tc V c s hp tc rt tt ch nh SAL lm KTV gia BTL v SAL trong kim ton bo co ti nhiu nm trc nn c th chnh cho nm v k v s mt hp ng KTV hp ng v 3/10 cho BTL m SAL c th b qua cho BTL cc sai st v a ra kin sai lch v BCTC Tun th quy nh ca php lut l ch nn thu 1 KTV kim ton trong ti a l 3 nm Nn thay i v to ra tnh h thng, cht ch v tnh hiu qu cao cho h thng kim sot ni b ca DN

Phi hch ton vo ng ti khon

Nn thay i KTV kim ton cho BTL trnh to mi qua h thn thit dn n s chnh xc khi kim ton BCTC

3. Ni dung ca cc cuc hp Hi ng qun tr trong nm 2004: Trong nm BTL ch hp 1 ln duy nht vo thng 4 tho lun v kh nng v nhng bin php cn thc hin tr thnh i l c quyn ca Rotus v thng qua k hoch m thm ca hng ca qun Tn Bnh v khi kt thc nin th BTL khng c thm cuc hp no na. Trong trng hp ny d dn n vic nhn vin lm vic khng hiu qu , c hnh vi gian ln v bin th nhng khng c bo co ln cho HQT gy tht thot ti sn ca

DN. Cho nn DN cn t chc hp HQT vo thi im kt thc 1 k k ton nm r hn v tnh hnh ca cng ty vo cui nm v c th t chc thm cc cuc hp cn thit cho cc s kin quan trng lin quan n DN. 4. Bng cn i k ton, BCKQHKD - Theo nhn nh ca cc chuyn gia th th trng kim kh in ni chung l kh quan th trng tiu th rt mnh. Theo kt qu kinh doanh kh quan ca nm 2002, cng ty tin hnh m rng quy m thm 2 ca hng trng by sn phm Tuy nhin, hng tn kho ca cng ty nm 2004 so vi nm trc li tng trong khi khon phi thu khch hng li tng gp i so vi nm trc Kim tra khon phi thu khch hng c th ghi khng => cc bt ton o vo u k sau Quy m cng ty m rng lm cho doanh thu thun ca bn hng v dch v tng, doanh thu hot ng ti chnh tng gn gp 3 ln so vi nm trc. Trong khi li nhun cha phn phi li gim Cng ty s dng phn mm t iu chnh lm cn i cc bo co ti chnh bng cch to nn mt khon mc vi s d bng s chnh lch. Phn mm ny cn cho php ngi dng c th xa, sa thm bt ni dung cc nghip v k c sau khi chuyn S Ci Ghi khng, bin th Mt s th tc kim sot ni b quan trng Cc sai st trong quy trnh mua hng bn hng 1. Mua hng - Lp n t hng ch cn c vo d bo tiu th Vic yu cu mua hng c th dng
cho mc ch khng c php => Ngoi d bo tiu th cn cn da vo s lng HTK ca cng ty

- n t hng khng ghi gi m ch nu thi hn giao hng => d gian ln - Bng bo gi ch lu 1 bn sao phng mua hng => cn c 1 bn chuyn cho phng k ton lm cn c i chiu sau ny - Thng bo bng email cho phng k ton => khng c chng t thc t lm cn c xc minh, hoc trng hp email tht lc hoc b xa th thng tin k ton khng nhn c. - Laostran tp hp v gi km b chng t vo cui mi thng nu trong thng c nhiu nghip v nhp hng. => thi im ghi nhn cha kp thi - Phiu nhp kho gi v phng k ton 1 tun 1 ln k ton trng k => ghi nhn khng kp thi - Th Qu - NguynTh Giang ph trch mua hng => vi phm nguyn tc bt kim nhim, khng khch quan khi thc hin cng vic, d gian ln, bin th - Ch Giang -> th qu lu phiu ngh mua hng lm cn c ghi s tin ghi => ng l lu h s k ton

2. Bn hng - Ngi nhn hng phi k tn ln phiu xut kho v ha n trc khi nhn hng. Phiu xut kho sau c th kho k xc nhn => quy trnh khng hp l, trng hp hng b thiu hay b li th thit hi cho ngi nhn hng - C Huyn k ton hng tn kho, lp phiu xut kho => th kho mi lp phiu xut kho 3. Thu tin - C Lan cp nht thng tin vo s chi tit cc khon n phi thu da trn ho n m c Huyn gi qua, sau ho n c lu vo ho n cha thanh ton theo th t ngy n hn tr theo di. Hng ngy, c Lan m h s ny v lp danh sch cc khon n n hn phi thu hi trnh k ton trng xem xt. => KTV kim tra xem c s chi tit theo di chi tit tng i tng phi thu hay khng. => KTV xem xt quy trnh lp cc khon n n hn c ng theo quy nh hay khng. => i vi cc khon n qu hn, KTV xem xt vic lp cc khon d phng. - C Lan c nhim v thc hin cc bin php i n => KTV kim tra xem c Lan c phn loi tui n, c chnh sch thu hi, qun l n hiu qu khng? - Thng thng, khch hng phi mang tin hoc sc n phng k ton ca BTL thanh ton (tuy nhin i khi c Lan phi t n khch hng thu tin). => C Lan c th bin th, gian ln, chng hn c th thu tin nhng cha hch ton ngay m gi li phc v cho mc ch c nhn => KTV kim tra vic hch ton phi thu ng k khng bng cch kim tra s sch chng t hoc gi th xc nhn cho cc khon phi thu. -Khi c nhng khon thu khc: thu t li tin gi, thu hi n xo s => KTV xem xt c thnh lp hi ng x l cng n kh i v thu thp y h s cc khon n xa n cho ngi mua khng? => Cc khon xa n cha tp hp c y h s theo quy nh. Khng theo di n kh i x l. =>KTV xem xt c hch ton li thanh ton n qu hn khng? 4. Chi tin a. Chi tin mt - Khi s d qu TM thp hn 2 triu, th qu s t ng ra ngn hng lm th tc rt tin v nhp qu => th qu c th gian ln, khng nhp qu vi s tin ng bng s chnh lch hoc c th khai khng s tin nhiu hn Kim ton vin cn xem xt s d tin mt trn s qua cc thi k kim tra xem th qu c i rt tin nhp qu khng (cn c vp giy bo c ca ngn hng). - Cui ngy, th qu v c M cng i chiu s sch, kim k qu tin mt v lp bin bn kim qu. Khi qu cn tn hn 10 triu, th qu mang s tin tha i np ngn hng. => Kim ton vin kim tra xem c bo co qu tin mt nh k, th qu v k ton c thng xuyn i chiu hay khng. => Th qu d dng thc hin hnh vi gian ln, khai khng, khng np ng s tin tha cho ngn hng Kim ton vin cn gi th xc nhn ngn hng v s d qu tin mt ti s chi tit ca DN.

=> Cha c bin bn tin mt tn qu, bin bn kim k thiu ch k ca th qu v k ton trng; khng thnh lp hi ng kim k, khng c ch k ca Gim c v thnh vin Hi ng kim k qu trn bin bn. -Khi nhn vin cn tm ng tin, nhn vin ny lp yu cu trnh ln trng b phn xt duyt KTV cn kim tra cc ch k trn cc chng t xem c y ch k trn cc chng t, - Sau khi i chiu s thc chi vi chng t v s tm ng, s tin chnh lch s c chi tip cho nhn vin lin quan hoc nhp li qu theo nhng th tc chi tin mt KTV cn kim tra cc bin bn kim k, i chiu xem c thc chnh lchv c gian ln g trong qu trnh i chiu khng. - Mi khon chi ln ca cng ty u c thc hin qua ngn hng. Cng ty ch c 2 ti khon mt l ti khon tin Vit nam v mt ti khon USD KTV cn kim tra xem cui k c nh gi li ngoi t hoc nh gi khng theo t gi ngoi t lin ngn hng vo thi im cui nm. -Cn c trn phiu chi c duyt, c M ghi nhn gim NPT trn h thng Auto Balancing KTV cn kim tra chng t nh phiu chi, s chi tit xem c M ghi nhn s d thc ghi nhn gim NPT cha. Gii php: - i vi s liu trn cc h s k khai thu phi c kim tra r rng , phi c chng t cng nh cc giy t xc nhn lm cn c. i vi thu thu nhp c nhn, k ton phi Cn c Bng thanh ton tin lng, n v c th lp mt mu biu ph hp vi thc t ca cng tc qun l, trong phn nh cc ch tiu nh h, tn; m s thu; s ngi c gim tr gia cnh; tng thu nhp (c chia ra cc khon chi tit); cc khon gim tr; ng gp v s thu phi khu tr, s tin lng cn li thc nhn trong k k ton.Cn c vo s thu phi khu tr ca ton DN trong biu ny k ton ghi: N TK 334; C TK 3335 (Thu TNCN) trn s sch lm cn c lp h s k khai thuthu nhp c nhn.

5. u t, thanh l ti sn ti sn c nh c ghi nhn trn my tnh ca c Thanh v c Thanh cng l ngi lp ra bng tnh khu hao => C Thanh c th gian ln lp, trch khu hao khng theo quy nh KTV kim tra hoc phng vn bit v t l trch khu hao ca cng ty, kim tra chng t s d ca khon trch khu hao ti sn c nh theo tng k c hp l khng? 6.Cc th tc kim sot khc a. Lp d ton ngn sch + im tt ca HTKSNB: Lp ra k hoch cho cc khon chi trnh tnh trng chi tin vo nhng hot ng khng cn thit trong DN lm chi ph trong k tng cao nh hng n li nhun cui k ca DN. Khi lp d ton nm k tip c xem xt v kim tra li d ton nm trc => khc phc c nhng hn ch trong d ton nm trc, b hoc gim cc khon chi khng hp l, ko cn thit ng thi tng mc chi cho nhng khon quan trng nhng d ton nm trc chi khng .

+ Hn ch: Khng c qui nh i vi cc khon chi bt thng, quan trng khng nm trong d ton hay c gi cao hn d ton th thm quyn xem xt v gii quyt nhng khon chi ny l ai , trnh t gii quyt nh th no? b. Qun l nhn s + Hn ch: Xut pht t s lc hu ca phn mm k ton, vic qun l nhn s trong cng ty kh rc ri v mt thi gian. Mi khi c nhn vin ngh vic th C Thanh - k ton tng hp phi trc tip rt h s ca nhn vin ra v lm cc th tc lin quan trc khi gii quyt ngh vic => m t thi gian. Nu h s lm vic ca tng nhn vin c qun l thnh dng file d liu trn my tnh, mi khi c s bin ng v nhn s vic b sung hay xut liu lin quan n nhn vin s nhanh chng v thun tin hn. Hn na khi cn tnh s lng ca thng cui cng khi gii quyt ngh vic k ton ch cn xut thng tin lin quan n nhn vin lin quan ri gi cho nhn vin k xc nhn k cn phi trc tip lm vic vi C M k ton thanh ton mi tnh ra c s lng c nhn. Khi tuyn nhn vin mi vo lm vic ngoi tr nhng trng hp b nhim cho nhng v tr quan trng, a s trng hp cn li c Thanh chnh l ngi tha thun cc iu khon ca hp ng lao ng vi nhn vin => C Thanh c th li dng mi quan h quen bit ca mnh tuyn nhn vin mi vo lm khng khch quan ng thi nh hng n cht lng lao ng. c. Kim k hng tn kho: Kim sot ni b lin quan n kim k HTK DN thc hin tun th qui trnh v thc hin tt v cc th tc lin quan trong sut qu trnh kim k. d. Kha s v lp d phng hay trch trc. Vic c tnh chi ph d phng gim gi hng tn kho khng th ch c tnh da trn gi bn ca hng ha ti thi im 31/12. Gii php: - Vic lp d phng gim gi hng tn kho phi tnh theo tng th vt t , hng ho, sn phm tn kho. i vi dch v cung cp d dang, vic lp d phng gim gi hng tn kho phi c tnh theo tng loi dch v c mc gi ring bit. Cui nin k ton, cn c vo s lng, gi gc, gi tr thun c th thc hin c ca tng th vt t, hng ho, tng loi dch v cung cp d dang, xc nh khon d phng gim gi hng tn kho phi lp cho nin k ton tip theo: Trng hp khon d phng gim gi hng tn kho phi lp cui k k ton ny ln hn khon d phng gim gi hng tn kho lp cui k k ton trc cha s dng ht th s chnh lch ln hn c ghi tng d phng v ghi tng gi vn hng bn. Trng hp khon d phng gim gi hng tn kho phi lp cui k k ton nm nay nh hn khon d phng gim gi hng tn kho ang ghi trn s k ton th s chnh lch nh hn c hon nhp ghi gim d phng v ghi gim gi vn hng bn.

e) Chnh hp ti khon tin gi ngn hng

Yu km ca HTKSNB: Ch Thanh l ngi tng hp, i chiu cc khon thu chi qua ngn hng v cng l ngi trc tip thng bo vi k ton trng v gim c khi c s sai lch. Tuy nhin vn t ra l nu s d ngn hng ln hn s trn s th Ch Thanh c th khng bo ln cp trn m bin th lun khon chnh lch . f) i chiu cng n vi nh cung cp v khch hng - khng c im yu km g) V k khai quyt ton thu Yu km ca HTKSNB: - Cn c lp h s k khai thu l s liu t h thng Auto Balancing , nh ni trn, y l phn mm kh lc hu v c lp trnh nu c sai st xy ra c th t iu chnh lm cn i v vy s liu lp h s khai thu khng ng tin cy, kh nng sai st cao. i vi thu thu nhp c nhn, hng thng khi pht lng c Thanh tr trc vo tin lng ri cn c vo s tr c Thanh mi lp h s k khai thu. Cch lm ny thiu tnh logic bi vic lp h s k khai thu phi da trn nhng mu biu , tnh ton r rng t trc ch khng phi l vic tng hp cc s tnh tr trn bng lng nhn vin nh c Thanh lm. TH QUN L

III.