Kiem toan Hang ton kho

Chuyn 1

Kiem toan HANG TON KHO

Phm Quang Huy

Muc ch
o Gii thieu quy trnh kiem toan mot khoan muc o Giup ngi hoc he thong hoa va van dung cac kien thc ve ke toan, kiem soat noi bo va kiem toan vao thc te cua hang ton kho

Noi dung
o Quan he HTK va Gia von hang ban o Nhng yeu cau ve viec lap va trnh bay khoan muc HTK tren BCTC o KSNB oi vi HTK o Muc tieu va ac iem kiem toan HTK o Quy trnh kiem toan HTK

Kiem toan Hang ton kho

HTK va GVHB
Hang ton kho au ky Gia von hang ban

Hang mua trong ky

Hang ton kho cuoi ky

Hang ton kho

CAC YEU CAU VE VIEC LAP VA TRNH BAY

o Ghi nhan hang ton kho o anh gia hang ton kho o Trnh bay va cong bo

Ghi nhan HTK

o VAS 2:
Hang ton kho la nhng tai san: c gi e ban trong ky san xuat, kinh doanh bnh thng; ang trong qua trnh san xuat, kinh doanh d dang; Nguyen lieu, vat lieu, cong cu, dung cu e s dung trong qua trnh san xuat, kinh doanh hoac cung cap dch vu.

Kiem toan Hang ton kho

Ghi nhan HTK

o Van e c ban la quyen s hu oi vi hang ton kho
n Hang mua n Hang ban

anh gia HTK

o VAS 2: Hang ton kho c tnh theo gia goc. Trng hp gia tr thuan co the thc hien c thap hn gia goc th phai tnh theo gia tr thuan co the thc hien c.

Gia goc HTK

o Cac thanh phan cua gia goc o Trng hp chi ph SX chung co nh o Cac phng phap tnh gia HTK

Kiem toan Hang ton kho

Gia tr thuan co the thc hien

o Khai niem o Nhng van e can lu y
n n n n Item basis Muc ch s dung Trng hp nguyen vat lieu Chi ph d phong

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Trnh bay va cong bo

o Trnh bay HTK va GVHB tren BCTC o Cac noi dung phai cong bo tren Bang thuyet minh
n Chnh sach ke toan n Cac thong tin bo sung n Trng hp LIFO

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Hang ton kho Hang ton kho c the hien theo gia thap hn khi so gia gia goc va gia tr thuan co the thc hien c. Gia goc c xac nh theo c s bnh quan gia quyen va bao gom tat ca cac chi ph mua, chi ph che bien va cac chi ph khac e mang hang ton kho en ung ieu kien va a iem hien tai cua chung. Trong trng hp cac san pham c san xuat, gia goc bao gom tat ca cac chi ph trc tiep va chi ph san xuat chung da tren cac cap o hoat ong bnh thng. Gia tr thuan co the thc hien c la gia ma theo o hang ton kho co the c ban trong chu ky kinh doanh bnh thng tr i so c tnh ve chi ph hoan tat va chi ph ban hang. Khi can thiet th d phong c lap cho hang ton kho b loi thi, cham lu chuyen va khiem khuyet.

Kiem toan Hang ton kho

Cac van e ve thue

o Ghi nhan doanh thu va giam hang ton kho
n Ke toan: Doanh thu c ghi khi thoa man ye u cau cua VAS 14 n Thue: Doanh thu (tnh thue TNDN) c xac nh khi chuyen giao quyen s hu hoac lap hoa n

o Lap d phong giam gia

n Ke toan: Can c vao c tnh cua DN n Thue: Thoa man ieu kien cua TT 228/2009/TT-BTC

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Ni dung v c im hng tn kho

ac iem: o HTK thng chiem ty trong ln trong tong tai san ngan han cua n v. o Viec anh gia HTK kho khan va phc tap. o Viec xac nh so lng HTK thng yeu cau cac ky thuat chuyen mon. o Sai sot ve so lieu HTK anh hng trc tiep en GVHB va li nhuan thuan cua doanh nghiep. o Gian lan ve quan ly thng lien quan en viec khai khong HTK.
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Chu trnh ke toan HTK va GVHB

Khoan phai tra Hang ton kho Gia von hang ban

D phong giam gia HTK

Bng can oi ke toan Tai san + N phai tra = Von chu s hu

Ket qua kinh doanh Doanh thu GVHB Li nhun gp Chi ph BH, QLDN Li nhun thun 15

Kiem toan Hang ton kho

Hng tn kho v cc chng t lin quan

Kho NVL Giai oan SX Kho thanh pham

-Phieu e ngh mua NVL -n at hang -Phieu nhap kho -The kho -H ngi ban -Bien ban kiem ke

-Phieu e ngh NVL -Ke hoach SX -Bien ban kiem ke SPDD

-Phieu nhap kho -Phieu xuat kho -H ban hang -Bien ban kiem ke thanh pham

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KSNB oi vi hang ton kho

o KSNB ve vat chat o KSNB ve ghi chep

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KSNB ve vat chat

o o o o o o Mua hang Nhan hang Thanh toan Bao quan San xuat Ban hang

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Kiem toan Hang ton kho

Mua hang
o Cac rui ro:
n n n n Mua hang Mua hang Mua hang Mua hang khong khong gia ca khong ung chung loai ap ng chat lng khong hp ly ung so lng can thiet

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Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

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Nhan hang
o Cac rui ro:
n Nhan hang khong ung chung loai n Nhan hang khong ung so lng n Nhan hang kem chat lng

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Kiem toan Hang ton kho

Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

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Thanh toan
o Cac rui ro:
n Thanh toan cho hang khong ung so lng, chat lng, chung loai n Thanh toan sai so tien n Thanh toan nham nha cung cap n Thanh toan khong ung han n Thanh toan cho cac khoan mua hang khong co thc

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Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

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Kiem toan Hang ton kho

Bao quan
o Cac rui ro:
n n n n That thoat hang hoa Hang s dung sai muc ch Hang hoa mat pham chat Hang hoa loi thi

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Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

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San xuat
o Cac rui ro:
n Nguyen vat lieu, san pham d dang, thanh pham b that thoat n Nguyen vat lieu b s dung lang ph, sai muc ch n Nguyen vat lieu, san pham d dang, thanh pham b mat pham chat

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Kiem toan Hang ton kho

Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

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KSNB ve ghi chep

o He thong ke khai thng xuyen o He thong ke toan chi ph

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Muc tieu kiem toan

o o o o o Hien hu va quyen ay u Ghi chep chnh xac anh gia Trnh bay va cong bo

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Kiem toan Hang ton kho

Hien hu va quyen
o Hang ton kho tren BCTC hien hu trong thc te va thuoc quyen s hu
n n n n n HTK b khai khong trong kiem ke? HTK b that thoat? HTK cha thuoc quyen s hu? HTK a chuyen giao quyen s hu? HTK thuoc quyen s hu ngi khac?

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ay u
o Hang ton kho cua n v a c khai bao ay u
n Hang ang i ng b bo sot? n Hang gi i ban b bo sot? n Hang b kiem ke thieu?

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Ghi chep chnh xac

o HTK c tnh toan va cong don chnh xac
n Tong hp sai lech so vi chi tiet? n Lap gia va tnh toan sai?

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Kiem toan Hang ton kho

anh gia
o Hang ton kho c anh gia theo gia thap hn gia gia goc va gia tr thuan co the thc hien
n Ap dung PP anh gia khong phu hp? n Ap dung PP anh gia khong nhat quan? n Khong lap d phong thch hp?

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Trnh bay va cong bo

o HTK c trnh bay va cong bo phu hp vi chuan mc, che o hien hanh
n Phan biet khong ung HTK va cac tai san khac? n Phan loai HTK khong ung? n Cong bo ve chnh sach ke toan khong u, khong ung? n Cac sai sot ve cong bo khac?

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Cac van e bo sung

o Cac rui ro cung e doa GVHB. Ngoai ra, GVHB con co the b sai lech do:
n n n n n Nghiep vu mua hang khong co that? Nghiep vu mua hang b ghi trung lap? Nghiep vu mua hang b khai thieu? Gia tr hang mua sai lech? Phan loai chi ph khong ung?

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Kiem toan Hang ton kho

ac iem kiem toan HTK

o Trong yeu o Rui ro tiem tang
n n n n n Tnh nhay cam cua khoan muc Van e xet oan Tnh nhay cam cua tai san ac thu cua nganh nghe Moi trng kinh doanh va cac chnh sach lien quan en hang ton kho
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Moi trng canh tranh

oi thu tiem nang San pham thay the Nha cung cap Khach hang

Canh tranh trong nganh

Chnh sach mua hang Chnh sach gia Tnh hnh ban hang

Rui ro tiem tang

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Quy trnh kiem toan

Nghien cu va anh gia he thong kiem soat noi bo Tm hieu KSNB anh gia s bo RRKS Thiet ke va thc hien th nghiem kiem soat anh gia lai RRKS Th nghiem c ban Thu tuc phan tch Th nghiem chi tiet
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Hieu biet ve moi trng Kinh doanh

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Kiem toan Hang ton kho

Quy trnh kim ton hng tn kho

Tm hieu rui ro kinh doanh lien quan en hang ton kho

anh gia RRTT va RRKS lien quan en HTK

Thiet ke cac th nghiem c ban ap ng muc tieu kiem toan

* Thu tuc kiem toan * C mau * Phan t la chon 40 * Thi gian 40

Tm hieu va anh gia KSNB

o Viec tm hieu va anh gia KSNB cua KTV lien quan en:
n Chu trnh mua hang n Chu trnh hang ton kho/san xuat

o Cac anh gia cua KTV phuc vu cho:

n Kiem toan hang ton kho n Kiem toan n phai tra ngi ban

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Tm hieu va anh gia KSNB

o Trong pham vi kiem toan hang ton kho, cac quan tam cua KTV la:
n n n n n n n S phan chia trach nhiem ay u S xet duyet ay u So sach theo doi chat che Bao quan hang ton kho Cong tac kiem ke S la chon chnh sach ke toan Cac thu tuc kiem tra cua ke toan

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Kiem toan Hang ton kho

Th nghiem kiem soat

o Quan sat, phong van ve:
n S phan chia trach nhiem n Cac chnh sach ke toan ve anh gia hang ton kho n Qua trnh lap, xet duyet va lu chuyen chng t

o Th nghiem cac nghiep vu va cac thu tuc kiem soat

n n n n n Nghiep vu mua hang Nghiep vu xuat nguyen vat lieu Cac tai lieu nh mc vat t va quyet toan vat t He thong ke khai thng xuyen He thong ke toan chi ph

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Th nghim kim sot

Muc tieu kiem soat Phat sinh ay u Thu tuc kiem soat Phan chia trach nhiem anh so lien tuc H, PNK oi chieu HTK va sach nh ky so Th nghiem kiem soat Quan sat Kiem tra tai lieu Kiem tra tai lieu Kiem tra tai lieu Kiem tra tai lieu Kiem tra tai lieu
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Rui ro sai sot BCTC

Phe chuan Xet duyet H Chnh xac Phan chia nien o Trnh bay

Cac chng t nhap, xuat c ghi nhan hang ngay Tach biet cac chng t NVL, SPDD, TP

Thu tuc phan tch

o Kiem tra s hp ly tong the, phat hien cac bien ong bat thng
n n n n n n So sanh so d HTK cuoi ky au ky Kiem tra n gia HTK Phan tch so vong quay HTK Phan tch ty le lai gop Phan tch gia thanh san pham c tnh HTK bang pp ty le lai gop
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Kiem toan Hang ton kho

Th nghiem chi tiet

Th nghiem chi tiet Quan sat kiem ke Xac nhan HTK gi kho Kiem tra viec anh gia Kiem tra chat lng, tnh trang HTK Kiem tra tong hp ket qua kiem ke Kiem tra viec khoa so Xem xet trnh bay va cong bo HTK V V V V
HH-Q GCCX G TB-CB

V V V V

Kiem ke HTK
o Lch s van e o Yeu cau cua VSA 501
n Yeu cau kiem ke n Cac thu tuc kiem ke

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Yeu cau kiem ke

HTK co trong yeu khong?

Viec tham gia kiem ke co the thc hien c khong?

Co the thc hien thu tuc thay the khong?

Khong nhat thiet phai kiem ke

Gii han ve pham vi kiem toan

Thu tuc kiem toan thay the

Tham gia kiem ke hang ton kho

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Kiem toan Hang ton kho

Cac thu tuc kiem ke

Cac yeu to phai xem xet khi tham gia kiem ke hoac dung thu tuc thay the
n n n n n He thong ke toan va KSNB Rui ro va trong yeu Thu tuc kiem ke Thi iem va a iem kiem ke S tham gia cua chuyen gia

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Cac thu tuc kiem ke

Tham gia kiem ke
Xem xet PP c tnh cua n v (neu co) La chon a iem tham gia Soat xet cac quy nh kiem ke cua n v Giam sat viec kiem ke va chon mau kiem ke lai Xem xet viec chia cat nien o Trng hp kiem ke khong vao ngay ket thuc nien o n Xem xet chenh lech kiem ke n n n n n n
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Tham gia kim k HTK

o Tham gia cong viec kiem ke HTK
n n Giam sat viec thc hien cac thu tuc kiem ke Co the tham gia trc tiep kiem ke chon mau

o Khong tham gia kiem ke thc hien cac thu tuc kiem tra thay the. o Cac noi dung can quan tam:
n n n n n n Ngay kiem ke Tien trnh san xuat Tach biet cac hang hoa h hong, loi thi Kiem soat tien trnh kiem ke Cac nghiep vu mua ban quanh thi iem kiem ke Dch vu cua cac chuyen gia 51

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Kiem toan Hang ton kho

Kiem tra viec anh gia HTK

o oi vi n v ap dung phng phap kiem ke thng xuyen, KTV chon mau so chi tiet e kiem tra viec anh gia o oi vi cac n v ap dung phng phap kiem ke nh ky, KTV chon mau kiem tra trc tiep t so d cuoi ky ngc ve hoa n cua ngi ban

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Kiem tra viec lap d phong

o o o o o o o o o Hieu biet ve nganh nghe Tm hieu va th nghiem he thong cua n v Thu tuc phan tch Kiem tra so chi tiet Phong van Ket hp vi qua trnh kiem ke S dung cong viec chuyen gia (neu can) Xem xet viec ban hang sau ngay khoa so Trao oi vi ngi quan ly
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Bi tp Kim ton hng tn kho

Bi 1: Thi im ghi nhn tng/gim hng tn kho
C mt s tnh hung sau v hng tn kho ti Cng ty Thin Hng (TPHCM) vo thi im 31.12.20x7: a. Mt l hng tr gi 250 triu nhn vo ngy 3.1.2000, ha n ghi ngy 5.1.2000, hng c gi i ngy 29.12.20x7, hng mua theo gi FOB TPHCM. b. Mt s hng ha tr gi 1.200 triu nhn c ngy 28.12.20x7 nhng cha nhn c ha n. Kim ton vin thy trong h s s hng ny c ghi ch : hng k gi. c. Mt kin hng tr gi 560 triu tm thy b phn gi hng khi kim k. Kim ton vin kim tra h s thy n t hng ngy 18.12.20x7 nhng hng c gi i v ha n c lp ngy 10.1.20x8. d. Mt l hng nhn ngy 6.1.20x8 tr gi 720 triu c ghi trong Nht k mua hng ngy 7.1.20x8. Ha n cho thy hng c giao ti kho ngi bn ngy 31.12.20x7 theo gi FOB Kyoto. Vo thi im kim k (31.12.20x7) hng cha nhn c nn khng nm trong bin bn kim k. Yu cu: Hy cho bit trong mi trng hp trn, s hng ha c c tnh vo hay loi tr ra khi kim k hng tn kho. Gii thch?

Bi 2: nh gi hng tn kho K khai thng xuyn

C S chi tit mt hng A ti Cng ty Thng Li nh sau : Ngy S/lng 1/6 2/6 6/6 15/6 21/6 25 13 325 Nhp /gi Xut /gi 10 Tn /gi 10

T/tin

S/lng 28

T/tin 280

S/lng 55

T/tin 550

80

11

880 60 11

23/6 24/6 30/6 Cng 40 12

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Yu cu: a. Cho bit Thng Li p dng phng php tnh gi hng tn kho trong cc phng php LIFO, FIFO, bnh qun gia quyn ? b. in vo cc ch trng trong bng c. Nu n v s dng kim k nh k th tng tr gi hng xut trong k ca sn phm A s l bao nhiu? (gi s trong k trong c tht thot hng tn kho) d. Lm li cu b v c vi trng hp Thng Li p dng cc phng php khc vi phng php xc nh cu a.

Bi 3: nh gi hng tn kho Kim k nh k

C s liu v tnh hnh nhp xut ca mt hng A ti Cng ty Hng Dng nh sau : Tn kho u k Mua vo Mua vo Mua vo Tn kho cui k Yu cu: a. Tnh gi tr hng xut kho trong k ca Hng Dng theo cc phng php LIFO, FIFO v bnh qun gia quyn. b. Nu Hng Dng s dng k khai thng xuyn v phng php FIFO, vi nhng d liu ca u bi, ga tr hng xut c th xc nh c khng? Ngy 1/6 6/6 21/6 24/6 n gi 125.000 116.000 107.000 120.000 S lng 500 2500 1500 500 1250

Bi 4: nh gi hng tn kho - Gi tr thun c th thc hin

Trong qu trnh lp bo co ti chnh cho nin kt thc ngy 31.12.20x7, k ton gp nhng tnh hung lin quan n vic lp d phng sau y. Bn hy cho bit cch thc x l trong mi trng hp (gi s cc trng hp c lp vi nhau) a. Cc hng ha c gi gc khc bit vi gi tr thun bao gm: (n v triu ng) Tn hng M-1023 X-1241 X-1354 L-7654 Cng Gi gc 320 580 260 740 1.900 Gi tr thun c th thc hin 280 600 340 660 1.880

b. Mt hng A-1992, cng ty mua ngy 4.11.20x7 vi gi gc 180.000 ng/tn cung cp cho mt khch hng vi gi c nh l 200.000 ng/tn, hp ng khng c quyn hy ngang. S lng theo hp ng l 100 tn. n ngy 31.12.20x7, mt hng ny cn tn 120 tn. Gi c th bn c ca mt

hng ny trn th trng (sau khi tr i cc chi ph bn) l 160.000 ng/tn. c. Mt hng C-012 c gi gc l 800 triu ng, gi tr thun c th thc hin vo ngy 31.12.20x7 l 720 triu ng. Ngy 3.2.20x8, trong khi doanh nghip cha hon thnh bo co ti chnh th l hng ny c bn vi gi 680 triu ng. d. Nguyn liu M-032 c gi gc l 250 triu, gi tr thun c th thc hin l 180 triu ng. y l nguyn liu chnh sn xut sn phm K, chi ph c tnh ch bin l 60 triu ng, gi bn ca sn phm K l 410 triu ng.

Bi 5: c im kim k nh k
Cho bit nh hng ca mi sai st sau y n khon phi thu, hng tn kho, khon phi tr, li cha phn phi ca nin ny (n v s dng phng php kim k nh k, khng xt nh hng ca thu) : a. Hng k gi c kim k vo hng tn kho cui k, tr gi $10,000 b. S lng ng l 1,000 n v kim k ghi thnh 100 dn v, n gi $50 c. Mt nghip v mua hng tr gi $40,000 khng c ghi chp v d s hng ny c trong kho nhng khi kim k n c loi ra khng tnh d. Mt nghip v mua hng tr gi $30,000 khng c ghi chp v khi kim k n c tnh vo hng tn kho

Bi 6: Kim sot ni b
S dng lu trong bi tp 3.17 nh gi kim sot ni b ca doanh nghip i vi hot ng mua hng, nhn hng v theo di n phi tr.

Bi 7: nh gi ri ro
nh gi nh hng ca cc nhn t mi trng kinh doanh n ri ro kim ton trong vic kim ton hng tn kho ti cng ty Cosovo. Trnh by nh hng ca tng nhn t v c s dn liu lin quan.

Cosovo ch sn xut 1 loi sn phm. Sn phm ca Cosovo l nc tng ng chai. Cc sn phm ca Cosovo thuc loi phm cp trung bnh, phc v trc tip cho ngi tiu dng TPHCM. Cosovo s dng h thng gi thnh nh mc. Cc bin ng v gi mua, chi ph nhn cng v chi ph gin tip c gim st hng ngy. C rt nhiu nh cung cp ang sn xut sn phm cng loi vi Cosovo. Chi ph u t xy dng mt nh my tng t khng cao nn vic c thm cc nh cung cp mi l bnh thng. Nguyn liu chnh l u nnh, mua ca cc cng ty nng sn.

Bi 8: Phn tch Phng php t l li gp

Bi tp 10.17 Sch Bi tp Kim ton, trang 80

Bi 9: Phn tch t s
nh gi nh hng ca cc t s sau n ri ro kim ton lin quan n kim ton hng tn kho ti cng ty Cosovo. Cng ty X l mt cng ty cng ngnh vi Cosovo. T l li gp

T l li gp
8,00% 6,00% 4,00% Cosovo 2,00% 0,00% Cosovo Cng ty X Cng ty X

20x1 5,30% 6,50%

20x2 6,80% 6,20%

20x3 7,70% 6,10%

S vng quay hng tn kho

S vng quay hng tn kho

8 6 4 Cosovo 2 0 Cosovo Cng ty X Cng ty X

20x1 6,2 5,1

20x2 5,2 5,3

20x3 4,9 5,4

T trng sn phm d dang trong hng tn kho

Sn phm d dang/Hng tn kho

50,00% 40,00% 30,00% 20,00% 10,00% 0,00% Cosovo Cng ty X 20x1 28,20% 48,60% 20x2 13,20% 48,00% 20x3 25,70% 43,40% Cosovo Cng ty X

T trng nguyn vt liu trong hng tn kho

Nguyn vt liu/Hng tn kho
50,00% 40,00% 30,00% 20,00% 10,00% 0,00% Cosovo Cng ty X 20x1 49,30% 37,60% 20x2 24,30% 40,10% 20x3 32,80% 43,80% Cosovo Cng ty X

T trng thnh phm trong hng tn kho

Thnh phm/hng tn kho
80,00% 60,00% 40,00% Cosovo 20,00% 0,00% Cosovo Cng ty X Cng ty X

20x1 43,20% 13,80%

20x2 62,50% 11,90%

20x3 41,50% 12,80%

Bi 10: Chng kin kim k

Bi tp 10.12 Sch Bi tp Kim ton, trang 75

Bi 11: Chng kin kim k

Trong qu trnh kim tra v hng tn kho v cc khon mc lin quan ca Cng ty in t Tn Ph, mt nh sn xut v phn phi cc sn phm in t dn dng, kim ton vin ghi nhn nhng tnh hung sau: a) Trong lc chng kin kim k, kim ton vin ghi nhn c ba xe ti cha y sn phm c bc xp xong chun b ch i giao hng. Kim ton vin tm hiu v bit s hng ny khng c tnh vo hng tn kho ca cng ty. b) Cng trong qu trnh kim k, kim ton vin ghi nhn mt s kh ln sn phm m bao b c v ph y bi bm. Khi c phng vn, gim c nh my cho bit cc sn phm ny chc chn bn c, ch cn gim gi mt t m thi. c) Qua trao i vi Gim c nh my, kim ton vin c bit y l ln u tin t khi thnh lp, sn lng sn xut thp hn ng k so vi mc cng sut bnh thng. iu ny c gii thch do tnh hnh cnh tranh v bng chng l d gim sn lng, s sn phm sn xut trong k cng ch tiu th c khong 50%. d) S liu kim k thc t v s liu trn s chi tit hng tn kho c chnh lch ng k. c bit trong nm, n v ci t mt phn mm theo di k ton hng tn kho mi. Yu cu: Anh/Ch hy trnh by cc th tc kim ton b sung m kim ton vin cn thc hin thu thp y bng chng thch hp cho mi trng hp trn.

Bi 12: Kim tra chia ct nin

Bi tp 10.14 Sch Bi tp Kim ton, trang 77

Bi 13: Kim tra gi gc

Bi tp 10.13 Sch Bi tp Kim ton, trang 76

Bi 14: Kim tra gi tr thun c th thc hin

Bi tp 10.11 Sch Bi tp Kim ton, trang 73

Chuyn 2

Kiem toan N PHAI THU KHACH HANG

Phm Quang Huy

Muc ch
o Giup ngi hoc he thong hoa va van dung cac kien thc ve ke toan, kiem soat noi bo va kiem toan vao thc te cua n phai thu

Noi dung
o Quan he NPT va Doanh thu o Nhng yeu cau ve viec lap va trnh bay khoan muc NPT tren BCTC o Muc tieu va ac iem kiem toan NPT o KSNB oi vi NPT o Quy trnh kiem toan NPT

Gii thiu chung

- Noi dung: @ BCKT: Phan A-Muc I: Tai san ngan han - Phai thu cua KH: Gia goc - D phong n phai thu kho oi: (D phong) Gia tr thuan co the thc hien @ KQKD: Doanh thu - Chuan mc ke toan so 14: Doanh thu va thu nhap khac + Ghi nhan doanh thu ban hang (5 ieu kien) + Ghi nhan doanh thu dch vu (4 ieu kien)
4

Chu trnh k ton nghip v bn hng

111,112

511 131 531, 532

139

642

N phai thu va Doanh thu

N phai thu au ky Tien thu ban hang

Doanh thu trong ky

N phai thu cuoi ky

N phai thu
CAC YEU CAU VE VIEC LAP VA TRNH BAY

o Ghi nhan n phai thu o anh gia n phai thu o Trnh bay va cong bo

Ghi nhan NPT

N phai thu la mot tai san: Thoa man nh ngha cua tai san Thoa man ieu kien ghi nhan tai san

Ghi nhan NPT

o Van e c ban la doanh thu a phat sinh va khach hang con n lai
n Doanh thu ban hang n Doanh thu cung cap dch vu

Doanh thu ban hang

o Doanh thu ban hang c ghi nhan khi ong thi thoa man tat ca nam ieu kien sau:
n Doanh nghiep a chuyen giao phan ln rui ro va li ch gan lien vi quyen s hu san pham hoac hang hoa cho ngi mua; n Doanh nghiep khong con nam gi quyen quan ly hang hoa nh ngi s hu hang hoa hoac quyen kiem soat hang hoa; n Doanh thu c xac nh tng oi chac chan; n Doanh nghiep a thu c hoac se thu c li ch kinh te t giao dch ban hang; n Xac nh c chi ph lien quan en giao dch ban hang.
10

Doanh thu cung cap dch vu

o Doanh thu cua giao dch ve cung cap dch vu c ghi nhan khi ket qua cua giao dch o c xac nh mot cach ang tin cay. Ket qua cua giao dch cung cap dch vu c xac nh khi thoa man tat ca bon ieu kien sau:

n Doanh thu c xac nh tng oi chac chan; n Co kha nang thu c li ch kinh te t giao dch cung cap dch vu o; n Xac nh c phan cong viec a hoan thanh vao ngay lap Bang Can oi ke toan; n Xac nh c chi ph phat sinh cho giao dch va chi ph e hoan thanh giao dch cung cap dch vu o.
11

Cac trng hp ac biet

o Ban hang tra cham o Ban nhng cha giao hang o Ban hang kem cung cap dch vu

12

anh gia N phai thu

N phai thu phai c trnh bay theo gia tr thuan co the thc hien GTTCTTH = Gia tr so sach D phong

13

D phong NPT kho oi

o D phong rieng biet o D phong chung
n DP tren doanh thu ban chiu n DP tren so d NPT phan theo tuoi n

o Quy nh cua Viet Nam

14

Trnh bay va cong bo

o Trnh bay N phai thu tren BCTC o Cac noi dung phai cong bo tren Bang thuyet minh
n Chnh sach ke toan n Cac thong tin bo sung

15

2.7 Khoan phai thu khach hang Cac khoan phai thu khach hang c the hien theo gia tr cua hoa n goc tr d phong cac khoan phai thu kho oi c c tnh da tren c s xem xet cua Ban Giam oc oi vi tat ca cac khoan con cha thu tai thi iem cuoi nam. Cac khoan n c xac nh la khong the thu hoi se c x ly theo hng dan tai Thong t so 13/2006/TT-BTC ngay 27 thang 2 nam 2006 cua Bo Tai chnh.

2.14 Ghi nhan doanh thu Doanh thu c the hien tren bao cao tai chnh hp nhat sau khi a tr i thue gia tr gia tang (GTGT). (a) Doanh thu ban hang Doanh thu ban hang c ghi nhan trong bao cao ket qua hoat ong kinh doanh khi phan ln nhng rui ro va li ch ve quyen s hu hang hoa a c chuyen giao cho ngi mua. Doanh thu khong c ghi nhan khi co yeu to khong chac chan mang tnh trong yeu ve kha nang thu ve cac khoan tien ban hang hoac co kha nang hang b tra lai.

(b) Doanh thu dch vu Doanh thu cung cap dch vu c ghi nhan trong bao cao ket qua hoat ong kinh doanh khi dch vu a c cung cap, bang cach tnh mc o hoan thanh cua tng giao dch, da tren c s anh gia t le dch vu a cung cap so vi tong khoi lng dch vu phai cung cap. (c) Doanh thu t cac hp ong cung cap va lap at (Hp ong M&E) Doanh thu t cac hp ong cung cap va lap at c ghi nhan theo ty le phan tram hp ong a c hoan thanh tai ngay lap bang can oi ke toan hoac c ghi nhan theo khoi lng cong viec hoan thanh khi ma ket qua cong viec hoan thanh co the c tnh mot cach ang tin cay.

(d) Doanh thu t Hp ong Hp tac Kinh doanh (BCC) Doanh thu c ghi nhan khi BCC cong bo chia lai cho cac ben tham gia BCC. (e) Doanh thu t cho thue van phong Doanh thu t hoat ong cho thue van phong c ghi nhan theo thi han thue a c neu trong hp ong thue van phong. (f) Li nhuan t hoat ong au t Li nhuan t hoat ong au t c ghi nhan khi ban. Li nhuan t hoat ong au t cung bao gom co tc t cac khoan au t va c ghi nhan khi quyen cua co ong oi vi viec nhan khoan li tc nay c thiet lap. (g) Thu nhap lai Thu nhap lai c ghi nhan khi c hng.

KSNB oi vi n phai thu

o o o o o o Ban hang Ban chu Giao hang Lap hoa n Theo doi cong n X ly n kho oi

20

Ban hang
o Cac rui ro
n Ban khong ung oi tng n Khong co hang e giao n Nham lan hang giao, khach hang, ieu kien giao hang

21

Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

22

Ban chu
o Cac rui ro:
n Thu hoi n cham n Khong oi c n n Xet duyet ban chiu sai chnh sach, qua tham quyen n Mat can oi tai chnh

23

Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

24

Giao hang
o Cac rui ro:
n Giao hang khong ung chung loai, so lng n That thoat trong qua trnh giao hang n Gian lan tham o hang bang cach chuyen qua ngi nhan hang

25

Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

26

Lap hoa n
o Cac rui ro:
n n n n Bo sot khong lap hoa n Hoa n tnh tien sai Cac khoan chiet khau tnh sai Lap hoa n trung lap

27

Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

28

Theo doi cong n

o Cac rui ro:
Bo sot n phai thu Nham lan khach hang Can tr cong n sai Nham lan tien ng trc vi doanh thu cha thc hien n Khong lap d phong ay u n Gian lan chiem oat/chiem dung tien thu cua khach hang n n n n
29

Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

30

10

X ly n phai thu kho oi

o Cac rui ro:
n Xoa so n kho oi e che giau cac gian lan

31

Thu tuc kiem soat

o o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

32

Muc tieu kiem toan

o o o o o Hien hu va quyen ay u Ghi chep chnh xac anh gia Trnh bay va cong bo

33

11

Hien hu va quyen
o N phai thu tren BCTC hien hu trong thc te va thuoc quyen s hu
n n n n n NPT b khai khong do doanh thu khong? NPT ghi chep trung lap? NPT cua nam sau? NPT a the chap? NPT b nhan vien tham o, bien thu

34

ay u
o N phai thu cua n v a c khai bao ay u
n Doanh thu b bo sot? n Doanh thu b tr hoan?

35

Ghi chep chnh xac

o NPT c tnh toan va cong don chnh xac
n Tong hp sai lech so vi chi tiet?

36

12

anh gia
o N phai thu c anh gia theo gia tr thuan co the thc hien
n Khong lap d phong thch hp? n Nghiep vu sau ngay khoa so?

37

Trnh bay va cong bo

o NPT c trnh bay va cong bo phu hp vi chuan mc, che o hien hanh
n Phan loai ngan han va dai han khong ung? n Bu tr khong ung? n Cong bo ve chnh sach ke toan khong u, khong ung? n N phai thu the chap? n N phai thu vi cac ben lien quan?
38

ac iem kiem toan NPT

o Trong yeu o Rui ro tiem tang
n n n n Tnh nhay cam cua khoan muc Van e xet oan Tnh nhay cam cua tai san Chnh sach ban chu va moi trng canh tranh

39

13

Moi trng canh tranh

Cc i th tim nng
Kh nng nh hng v gi Cc i th mi

Nh cung cp

Cnh tranh ca i th trong ngnh

Sn phm mi

Kh nng nh hng v gi

Khch hng

Sn phm thay th

Chnh sach ban chiu 40

Quy trnh kiem toan

Nghien cu va anh gia he thong kiem soat noi bo Tm hieu KSNB anh gia s bo RRKS Thiet ke va thc hien th nghiem kiem soat anh gia lai RRKS Th nghiem c ban Thu tuc phan tch Th nghiem chi tiet
41

Hieu biet ve moi trng Kinh doanh

Tm hieu va anh gia KSNB

o Viec tm hieu va anh gia KSNB cua KTV lien quan en:
n Chu trnh ban hang thu tien

o Cac anh gia cua KTV phuc vu cho:

n Kiem toan n phai thu n Kiem toan doanh thu

42

14

Tm hieu va anh gia KSNB

o Trong pham vi kiem toan n phai thu, cac quan tam cua KTV la:
n n n n n n n S phan chia trach nhiem ay u S xet duyet ay u So sach theo doi chat che Cong tac oi chieu cong n Van e lap d phong S la chon chnh sach ke toan Cac thu tuc kiem tra cua ke toan

43

Th nghiem kiem soat

o Quan sat, phong van ve:
n S phan chia trach nhiem n Cac chnh sach ke toan ve doanh thu, d phong n Qua trnh lap, xet duyet va lu chuyen chng t n n n n Kiem tra Kiem tra Kiem tra Kiem tra s lien tuc va chon mau Hoa n s xet duyet va cac chng t goc viec tnh tien tren hoa n qua trnh ghi chep len so sach

o Th nghiem nghiep vu ban hang

o He thong so chi tiet o Kiem tra viec xoa so n phai thu kho oi
44

Thu tuc phan tch

o Kiem tra s hp ly tong the, phat hien cac bien ong bat thng
n n n n n n Phan tch bien ong doanh thu Phan tch ty le lai gop So sanh so d NPT vi ky trc Phan tch so vong quay NPT Phan tch ty le n qua han/tong n phai thu Phan tch ty le d phong/tong n phai thu
45

15

Th nghiem chi tiet

Th nghiem chi tiet oi chieu chi tiet-tong hp Xac nhan NPT Kiem tra thu tien sau ngay khoa so Kiem tra chng t giao hang Kiem tra viec lap d phong Kiem tra viec khoa so ban hang Xem xet trnh bay va cong bo HTK V V V V V V V V V
HH-Q GCCX G TB-CB

Xac nhan NPT

o Lch s van e o Yeu cau cua VSA 501va VSA 505
n Yeu cau xac nhan n Cac thu tuc xac nhan

47

Yeu cau xac nhan

NPT co trong yeu khong?

Viec xac nhan co the thc hien c khong?

Co the thc hien thu tuc thay the khong?

Khong nhat thiet phai xac nhan

Gii han ve pham vi kiem toan

Thu tuc kiem toan thay the

Gi th xac nhan N phai thu

16

Cac thu tuc xac nhan

o o o o o o o o Thi iem gi th xac nhan La chon oi tng xac nhan KTV gi th vi s uy quyen cua n v Cac dang th xac nhan Thu tuc kiem toan thay the Cac th khong ong y anh gia ket qua Trng hp n v khong ong y gi th xac nhan

49

Thi iem gi th xac nhan

o Thi iem gi th xac nhan tot nhat la ngay sau thi iem ket thuc nien o o Khi ieu nay khong the thc hien c do van e thi gian, kiem toan vien co the gi th xac nhan trc thi iem ket thuc nien o va phai kiem tra nhng nghiep vu gia thi iem xac nhan va thi iem ket thuc nien o. Cach lam nay c chap nhan khi KSNB c anh gia la hu hieu va khoang cach gia hai thi iem khong qua xa.
50

La chon oi tng xac nhan

o Muc tieu kiem toan va hng la chon o Cac nhan to anh hng en c mau
n n n n Ket qua ky trc Tnh trong yeu cua khoan muc Rui ro tiem tang va rui ro kiem soat Phng phap gi th

o Cac phan t ac biet o Phan nhom

51

17

Cac dang th xac nhan

o VSA 501:
n Dang A: ghi ro so n phai thu va yeu cau khach n xac nhan la ung hoac bang bao nhieu); n Dang B: khong ghi ro so n phai thu ma yeu cau khach n ghi ro so n phai thu hoac co y kien khac. n Th xac nhan m (dang khang nh) la e ngh ngi c yeu cau tra li, ky nhan trong moi trng hp n Th xac nhan ong (dang phu nh) ch oi hoi s phan hoi khi khong ong y vi thong tin yeu cau xac nhan.
52

o VSA 505

Thu tuc thay the

o Trong trng hp khong nhan c th tra li, kiem toan vien se gi lai th xac nhan them mot vai lan na. Neu van khong nhan c th tra li, kiem toan vien co the s dung cac thu tuc thay the sau: n Kiem tra viec thu tien sau ngay khoa so. n Kiem tra chng t cua nghiep vu, bao gom n at hang, phieu giao hang, hoa n.

53

Cac th khong ong y

o oi vi th tra li khong ong y, kiem toan vien phai tm hieu nguyen nhan: n Trong mot so trng hp, co tranh chap gia n v va khach n. Kiem toan vien can tm hieu nguyen nhan tranh chap va lap d phong neu xet thay can thiet. n Trong nhieu trng hp, ay la do van e khoa so: Doanh thu a c n v ghi nhan nhng khach hang lai ghi nhan n phai tra vao ky sau, khach hang chi tien va ghi giam n phai tra nhng n v lai ghi thu tien vao nam sau Kiem toan vien can xem xet e xac nh chnh xac thi iem ghi nhan nghiep vu. Tuy nhien, can lu y trong mot so trng hp co the la gian lan khi doanh thu c ghi khong hoac tien thu ve b nhan vien tham o.

54

18

Cac th khong ong y (tt)

n Sai sot co the phat sinh trong trng hp ghi nham cac nghiep vu ban hang hoac thanh toan nham t khach n nay sang khach n khac, nham lan trong ghi nhan so tien hoac bo sot, ghi trung nghiep vu. n Ngoai ra, chenh lech con co the phat sinh khi co s can tr so lieu (th du mot khach n ong thi cung la nha cung cap). Kh o, can xem xet s can tr nay co thch hp hay khong.

S dung bang chnh hp e nhan dang cac chenh lech

55

anh gia ket qua

o Tat ca cac th gi xac nhan eu c ghi nhan va anh gia. o Cac th khong tra li hoac tra li khong ong y eu phai theo doi va anh gia anh hng en so d n phai thu. o Nhng trng hp chenh lech do sai sot, gian lan can phai thc hien cac thu tuc kiem toan bo sung va tien hanh cac ieu chnh neu can thiet.

56

Kiem tra viec lap d phong

o Kiem tra viec lap d phong n kho oi nham bao am n phai thu c trnh bay theo gia tr thuan co the thc hien. o Ngoai cac thu tuc phan tch, kiem toan vien con tien hanh cac th nghiem chi tiet sau:
n Kiem tra cac khoan d phong ma n v a lap co c s va ay u cha. n Xem xet cac khoan n qua han, cac khoan n co tranh chap; anh gia kha nang phai lap d phong cho cac khoan nay. n Xem xet viec thanh toan tien sau ngay khoa so.

57

19

Bi tp kim ton n phi thu

Bi 1: Doanh thu hp ng xy dng
Cng ty c mt hp ng xy dng c k kt vo nm 20x3 vi mc gi l 3.000 triu (cha thu GTGT), chi ph d ton l 2.400 triu, thanh ton theo tin k hoch, theo khch hng s thanh ton cho n v 600 triu vo ngy 31.12.20x3. Trong nm, chi ph n v b ra l 480 triu, c tnh chi ph cn phi tip tc b ra hon thnh cng trnh l 2.100 triu. Ngy 31.12.20x4, n v pht hnh ha n 600 triu (cha thu GTGT) v khch hng thanh ton . n v ghi nhn doanh thu 600 triu v gi vn hng bn 480 triu. Yu cu a ra bt ton iu chnh thch hp.

Bi 2: Doanh thu bn hng tr chm

Mt doanh nghip bn cho khch hng mt thit b tr gi 10.000 triu ng thanh ton sau 5 nm. Ti thi im ny, mc li sut trn th trng p dng cho khon tn dng tng t l 10%/nm. Nghip v trn xy ra vo ngy 1/1/20x3. Gi s khng xt thu GTGT. Yu cu a. Xc nh nh hng ca giao dch trn n cc khon mc lin quan ca bo co ti chnh nin 20x3 v 20x4. b. Lm li yu cu trn nu bn tr gp trong 5 nm, vi s tin tr hng nm l 2.000 triu ng bt u t ngy 1.1.20x4, li sut gi s cng l 10%/nm. c. Xem xt nh hng n thu TNDN trong cc giao dch trn.

Bi 3: Doanh thu bn hng nhng cha giao v bn hng km dch v

Cng ty H l nh sn xut v phn phi sn phm my tnh v phn mm. Vo cui nm ti chnh (31.12.08), H ang bn khon tm cch x l cc giao dch v doanh thu. H nh bn gii thch cch thc x l i vi cc tnh hung sau (gi s khng xt thu GTGT) 1. H bn cho R mt trm my tnh vi gi 1.100 triu. Do mun to quan h tt p, H gim gi 10% trn gi tho thun. My tnh c giao ngy 15.12.08. D theo tha thun, R s tr tin trong vng mt tun l. Tuy nhin, phi n ngy 17.1.2009 R mi tr tin. 2. Trong mt hp ng vi cng ty K, H cung cp 50 my tnh vi gi 500 triu vo ngy 1.7.08 ng thi cung cp dch v bo tr cc my tnh ny. Vic bo tr s thc hin hng qu trong hai nm. Gi tr ton b hp ng l 600 triu ng v K thanh ton ngy 4.9.08. n nay, H thc hin hai t bo tr vo cc ngy 3.10.08 v 4.1.09. Chi ph bo tr thc t c tnh bi k ton cng ty H l 300.000 ng/1 my/1 ln.

3. Vo thng 11.08, H bn cho F, mt khch hng ch yu ca H, 100 my tnh hiu Y-001 vi gi 1.200 triu. Do F ang sa kho nn ngh H hon vic giao hng sang thng 2.09. H cng ng v kho ca H va mi m rng, ch cha hng ca F. Ngoi vic gi li hng, cc iu khon khc trong hp ng vn c thc hin bnh thng. 4. G l mt c s kinh doanh caf-internet. Vo thng 9.08, H nhn c mt n hng v l my tnh cung cp cho G vi gi 15 triu/ci. Tuy nhin, gn ngy giao hng G b kh khn v ti chnh nn ngh H hon vic giao hng v di thi hn thanh ton sang thng 3.09. y khng phi l ln u G hon thc hin n hng. n hng trc y cng b hy v mt l do tng t.

Bi 4: Lp d phng n phi thu kh i

C s liu v tnh hnh kinh doanh trong k ca Cng ty A nh sau: Tng doanh thu bn chu trong k l 32.000 triu ng (thi hn bn chu l 30 ngy). S tin thu n khch hng trong k l 29.400 triu ng. Tnh hnh n phi thu cui k nh sau: Trong hn Qu hn 10-30 ngy Qu hn trn 30 ngy 4.230 triu 420 triu 120 triu Qu hn di 10 ngy 620 triu

Theo c tnh ca n v, cc khon phi thu trong hn c kh nng thu hi 99%, cc khon qu hn c kh nng thu hi nh sau: <10%: 98%, 10-30 ngy: 95%, >30 ngy: 80%. Yu cu a. Cho bit khon mc n phi thu khch hng ca n v trn Bng cn i k ton c trnh by th no? b. Tnh s vng quay n phi thu v s ngy thu tin bnh qun. Nhn xt.

Bi 5: nh gi ri ro
nh gi nh hng ca cc nhn t mi trng kinh doanh n ri ro kim ton trong vic kim ton n phi thu ti cng ty Cosovo. Trnh by nh hng ca tng nhn t v c s dn liu lin quan. a. Do sn phm ca Cosovo phn phi ch yu qua knh i l nn cnh tranh ch yu v chnh sch bn chu (iu kin bn chu, thi hn thanh ton v chit khu thanh ton). b. Vo qu 4, Cosovo p dng chnh sch chit khu thng mi ly tin nh sau: S sn phm t 1000-3000 n v quy i mt thng s c gim gi 3%; S sn phm t 3001-5000 n v quy i mt thng s c gim gi 5%; S sn phm trn 5001 n v quy i mt thng s c gim gi 10%. Cc sn phm c quy v sn phm quy i theo dung tch sn phm v loi sn phm. Cng thc tnh da trn cng thc bnh qun gia quyn do Phng Kinh doanh thit lp. Qu trnh tnh ton phn loi da trn phn mm Cososoft ca Phng Kinh doanh lp v vn hnh.

c. Cosovo c 120 i l, gm 80 i l TPHCM v 40 i l cc tnh ng bng sng Cu Long. Trong 12 i l ln chim 40% doanh s, phn cn li l cc h kinh doanh, phn tn cc ch. d. Vic quyt ton cng n vi cc i l l cc h kinh doanh c thc hin theo thng l vo cui nm m lch. e. Trng Phng Kinh doanh ngh vic vo thng 11, Ph phng m nhn cho n thng 1 nm sau mi c Trng Phng mi. f. Thi hn bn chu ca Cosovo nm nay tng ln 45 ngy (so vi nm ngoi l 30 ngy)

Bi 6: Phn tch t s
nh gi nh hng ca cc t s sau n ri ro kim ton lin quan n kim ton n phi thu ti cng ty Cosovo. Cng ty X l mt cng ty cng ngnh vi Cosovo. S vng quay n phi thu

14 12 10 8 6 4 2 0 Cosovo Cng ty X 20x1 11.2 13.2 20x2 10.8 12.5 20x3 7.2 10.6 Cosovo Cng ty X

D phng trn tng s d n phi thu

4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% Cosovo Cng ty X 20x1 3.10% 3.40% 20x2 3.20% 3.50% 20x3 2.90% 3.70% Cosovo Cng ty X

N cha n hn trn tng n phi thu

97.00% 96.00% 95.00% 94.00% 93.00% 92.00% 91.00% 90.00% 89.00% Cosovo Cng ty X 20x1 96.00% 97.00% 20x2 94.00% 95.50% 20x3 92.00% 94.00% Cosovo Cng ty X

Bi tp 7: Chn mu gi th xc nhn
Gi s cc th nghim kim sot cho thy h thng kim sot ni b khng ng tin cy. Bn hy a ra cch chn la cc phn t gi th xc nhn n phi thu trong trng hp ny. Bn c thm cc thng tin sau: (n v: ngn ng)

Phn nhm n phi thu > 100,000 20,000< 100,000 10,000< 20,000 <10,000 Tng cng

S lng khch hng 8 16 254 222 500

Thi gian thanh ton N trong hn N qu hn N qu hn 30 ngy 60 ngy 946,245 240,000 837,810 3,527,500 1,066,225 6,337,780 580,000 300,000 9,875 69,875 60,000

Tng cng

1,186,245 897,810 3,827,500 1,076,100 6,987,655

Bit rng mc trng yu cho khon mc n phi thu l 200 triu ng.

Bi 8: Kt qu gi th xc nhn
Bn ang kim ton bo co ti chnh cho cng ty XYZ c nin kt thc vo ngy 31/12/2001. Bn quyt nh thc hin mt s th tc kim ton trc ngy lp bng cn i k ton, trong c thc hin vic xc nhn cc khon n phi thu vo ngy 30/11/2001.

Vo ngy 30/11/2001 c 200 khon n phi thu vi tng s d l 956.750.000 v bn chn 75 khon n phi thu vi tng s d 650.725.000 xin xc nhn. Trong cc th xc nhn c 09 th c thm on gii thch nh sau : a) Ngy 01/10/2001, chng ti ng trc 60.000.000, s tin trn ln hn ha n ngy 22/10/2001 (s tin 35.000.000), nn chng ti khng hiu ti sao qu ng li ngh chng ti xc nhn s d n l 35.000.000 ? b) S d 12.800.000 c thanh ton ngy 23.11.2001. c) S d 23.600.000 c thanh ton vo ngy 12.12.2001. d) Chng ti khng n g qu n v vo thi im 30.11.2001 bi v s hng ha ca qu cng ty theo ha n s 1245 ngy 30.11.2001 vi s tin 30.000.000 ng (FOB cng n) chng ti ch mi nhn c ngy 4.12.2001. e) Chng ti xem li gi ca l hng 12.500.000 v nhn thy l qu cao so vi gi th trng ti cng thi im. f) S d trn c thanh ton. g) ng tng s tin. Hng ha k gi nhn c v chng ti s thanh ton khi no bn c hng. h) Chng ti cha bao gi nhn c l hng ny. i) S tin 12.000.000 m qu ng ngh xc nhn l s tin k cc thu ti sn, chng ti s cn tr vo tin thu ca nm 2003 (nm cui ca hp ng thu) theo ng tha thun ca hai bn. Yu cu : Trong mi trng hp trn, theo bn cn thm tra cc vn no? Cch gii quyt v l do ?

Bi 9: nh gi bng chng kim ton

XYZ l mt cng ty sn xut cc thit b in ch quan h thng mi vi 20 nh phn phi trong c nc. Vo ngy 31/12/2002 trn bng cn i k ton khon mc N phi thu khch hng l 875 triu ng. Tng ti sn l 1,5 t ng. Kim ton vin phc tho cc th tc kim ton cho khon mc N phi thu khch hng nh sau : (1) Tm hiu h thng kim sot ni b c lin quan n khon mc N phi thu. (2) Yu cu n v cung cp Bng chi tit s d n phi thu phn tch theo tui n. (3) Kim tra chi tit nghip v bn hng v thu tin cho cc thng 2,5 v 11. (4) Gi th xc nhn ton b cho tt c cc nh phn phi vo cui nm. Yu cu : Anh (ch) hy nhn xt cc th tc kim ton m kim ton vin phc tho nh trn v a ra ngh ca mnh b sung hoc thay i nhng th tc .

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CHUYEN E 3

TRACH NHIEM CUA KIEM TOAN VIEN

TRACH NHIEM KTV VA MOI TRNG PHAP LY TAI VIET NAM

C s phap ly Hp ong kinh te Tham chieu - ieu khoan Vi pham hp ong Chuan mc kiem toan so 200 Chuan mc kiem toan so 210 - Chuan mc kiem toan so 240 - Chuan mc kiem toan so 250 - Chuan mc kiem toan so 260 - Ngh nh 105/2004/N-CP 105/2004/N- Thong t 64/2004TT-TC 64/2004TT-

Chuan mc kiem toan

Quy nh cua phap luat

CHUAN MC KIEM TOAN SO 200 Muc tieu va nguyen tac c ban chi phoi kiem toan bao cao tai chnh
q q

q q q

Muc tieu cua kiem toan bao cao tai chnh Nguyen tac c ban chi phoi kiem toan bao cao tai chnh Pham vi kiem toan am bao hp ly Trach nhiem oi vi bao cao tai chnh

10/28/2011

Muc tieu cua kiem toan bao cao tai chnh

- a ra y kien xac nhan:
- Ve s tuan thu chuan mc va che o ke toan - Ve s tuan thu phap luat - Ve tnh trung thc va hp ly tren cac kha canh trong yeu.

- Nang cao chat lng thong tin tai chnh - Khong am bao kha nang ton tai cua doanh nghiep, va tnh hieu lc va hieu qua trong quan ly

Nguyen tac c ban chi phoi kiem toan BCTC

Tuan thu Phap luat cua Nha nc Tuan thu nguyen tac ao c nghe nghiep

Tuan thu Chuan mc kiem toan

Thai o hoai nghi nghe nghiep

5

Cac nguyen tac ao c nghe nghiep - oc lap

- Chnh trc - Khach quan - Nang lc chuyen mon va tnh than trong - Tnh b mat - T cach nghe nghiep - Tuan thu chuan mc chuyen mon
6

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Pham vi kiem toan- am bao hp ly

q

Pham vi kiem toan Nhng cong viec va thu tuc kiem toan can thc hien e at c muc tieu kiem toan. am bao hp ly Thu thap bang chng kiem toan can thiet e ket luan khong con sai sot trong yeu trong bao cao tai chnh.

Trach nhiem oi vi bao cao tai chnh

- Trach nhiem lap, trnh bay trung thc, hp ly BCTC GIAM OC - Trach nhiem kiem tra, chuan b va trnh bay y kien ve BCTC KIEM TOAN VIEN VA CONG TY KIEM TOAN

Tnh huong

Galoo Ltd v Bright Graham Murray (1994) tai Anh quoc - Bao cao tai chnh cua Galoo c kiem toan bi Bright t 1986 en 1990. Trong khoang thi gian nay, GaLoo a kinh doanh lo va khoan lo len en $55 trieu va sau o c Hillsdown mua lai. - Chu s hu cua Galoo kien KTV khong am bao ky nang nghe nghiep. Theo Galoo, Bright a khong canh bao ve tnh hoat ong lien tuc trong bao cao kiem toan, va Galoo a tiep tuc hoat ong cho en khi pha san, phai ban cong ty. Thao luan trach nhiem cua KTV
9

10/28/2011

CHUAN MC KIEM TOAN SO 210 Hp ong Kiem toan

q q q q

Noi dung cua hp ong kiem toan Kiem toan n v cap di Hp ong kiem toan nhieu nam Chap nhan sa oi hp ong

10

Noi dung cua hp ong kiem toan

q

Hp ong kiem toan : La s thoa thuan bang van ban gia cac ben tham gia ky ket (cong ty kiem toan, khach hang) ve cac ieu khoan va ieu kien thc hien kiem toan cua khach hang va cong ty kiem toan, trong o xac nh muc tieu, pham vi kiem toan, quyen va trach nhiem cua moi ben, hnh thc bao cao kiem toan, thi gian thc hien va cac ieu khoan ve ph, ve x ly khi tranh chap hp ong. g.
11

Noi dung cua hp ong kiem toan

-

Tuan thu cac quy nh cua phap luat ve hp ong kinh te. ay u cac ieu khoan chung cua hp ong kinh te. Cac noi dung bo sung
- Tranh chap va ieu kien x ly tranh chap - Gii han trach nhiem tai chnh cua cong ty kiem toan va kiem toan vien -

Bien ban thanh ly hp ong kiem toan

12

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Cac van e khac lien quan

-

Kiem toan n v cap di

- Tuan thu theo hp ong kiem toan a ky gia cong ty kiem toan va n v cap tren.

Hp ong kiem toan nhieu nam

- c chap nhan

Chap nhan sa oi hp ong

- Xem xet mc o am bao cua kiem toan - Thong nhat bang van ban
13

Tnh huong

London and General Bank Ltd (1895)

- Cong ty kiem toan London c ai hoi co ong ch nh kiem toan Genaral Bank - Khi thc hien kiem toan, KTV phat hien ngan hang General co nhng khoan n khong ro rang tren so ke toan. KTV yeu cau giam oc khong chia co tc khi cha xac nh ro chi ph tien lai cua cac khoan n . - Giam oc kiem chu tch HQT ong y va cam ket se trnh bay van e nay trc cuoc hop HQT. - KTV phat hanh bao cao chap nhan toan phan va khong e cap en trng hp nay v a bao cao cho giam oc kiem chu tch HQT. - Khi ngan hang General tuyen bo pha san, nhan vien phat mai phat hien co khoan chia co tc c thc hien t von phap nh. KTV b cac co ong kien va yeu cau co trach nhiem lien i trong viec hoan lai cac khoan co tc. Thao luan trach nhiem cua KTV
14

CHUAN MC KIEM TOAN SO 240 Gian lan va sai sot

q q

Trach nhiem cua Giam oc n v Trach nhiem cua kiem toan vien va
cong ty kiem toan

15

10/28/2011

Khai niem
-

Gian lan: La nhng hanh vi co y lam sai lech thong tin kinh te, tai chnh do mot hay nhieu ngi trong Hoi ong quan tr, Ban Giam oc, cac nhan vien hoac ben th ba thc hien, lam anh hng en bao cao tai chnh

- Sai sot: La nhng loi khong co y co anh hng en bao cao tai chnh

16

Nhng tnh huong tang rui ro do gian lan hoac sai sot
-

Tnh chnh trc va nang lc ban giam oc Sc ep bat thng trong hoac ngoai n v Cac nghiep vu va s kien khong bnh thng Thieu bang chng kiem toan Moi trng tin hoc

17

Trach nhiem cua Giam oc n v

- Giam oc n v: Ngan nga, phat hien va x ly cac gian lan va sai sot thong qua viec xay dng va duy tr he thong KSNB.
- Moi trng kiem soat Xay dng tnh chnh trc Quan tr nhan s- Chia se ap lc cong viec - Thu tuc kiem soat va giam sat
18

10/28/2011

Trach nhiem cua kiem toan vien

-

Kiem toan vien va cong ty kiem toan

Khi lap ke hoach va thc hien anh gia rui ro ve nhng gian lan va sai sot co the co Thiet ke cac thu tuc kiem toan thch hp Khi co dau hieu gian lan hoac sai sot Xem xet anh hng en bao cao tai chnh Thong bao ve gian lan va sai sot (BG, ngi s dung, cq chc nang) Rut khoi hp ong kiem toan

Kiem toan vien va cong ty kiem toan Giup n v phat hien, x ly va ngan nga (khong chu trach nhiem trc tiep) gian lan, sai sot.
19

CHUAN MC KIEM TOAN SO 250 Xem xet tnh tuan thu phap luat va cac quy nh trong kiem toan BCTC
n n n n n

Trach nhiem cua n v c kiem toan Xem xet cua kiem toan vien Cac thu tuc can thc hien Thong bao nhng hanh vi khong tuan thu phap luat Rut khoi hp ong kiem toan

20

Khai niem
-

Khong tuan thu : La nhng hanh vi thc hien sai, bo sot, thc hien khong ay u, khong kp thi hoac khong thc hien phap luat va cac quy nh du la vo tnh hay co y cua n v (lien quan en bao cao tai chnh). chnh). Nhng hanh vi nay bao gom hanh vi cua tap the, ca nhan di danh ngha n v hoac cua nhng ngi ai dien cho n v gay ra. ra.

21

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Trach nhiem
- Giam oc n v: Ngan nga, phat hien va x ly cac hanh vi khong tuan thu phap luat. - Kiem toan vien va cong ty kiem toan Xac nh va anh gia anh hng cua cac hanh vi khong tuan thu phap luat en bao cao tai chnh.

22

Xem xet cua kiem toan vien

- Lap ke hoach: - Tm hieu phap luat va cac quy nh co lien quan - Tm hieu cach thc n v thc hien - Xac nh hanh vi khong tuan thu - Thc hien: - Thu thap ay u bang chng - Thu thap ban giai trnh cua Giam oc

23

Nhan dang hanh vi khong tuan thu

Dau hieu: - a co s kiem tra,thanh tra cua c quan chc nang - Cac khoan thanh toan khong ro rang, - Co quan he vi cac cong ty co van e nghi van - Nghiep vu khong c phe chuan, khong co chng t

24

10/28/2011

Cac thu tuc can thc hien khi phat hien

-

anh gia anh hng en bao cao tai chnh Lu ho s kiem toan va thao luan vi giam oc Xem xet y kien trnh bay trong bao cao kiem toan Phan tch hau qua

25

Thong bao nhng hanh vi khong tuan thu

-

Thong bao cho Giam oc - Neu co anh hng trong yeu thong bao BG - Neu lien quan en BG bao cao len cap tren Thong bao cho ngi s dung bao cao kiem toan - Neu co anh hng trong yeu en BCTC. - Khong sa cha hoac khong ay u Chap nhan tng phan, Khong chap nhan hoac T choi cho y kien Thong bao cho c quan chc nang - Theo yeu cau cua phap luat

26

Rut khoi hp ong kiem toan

-

Khi n v khong co bien phap x ly can thiet Thong bao cho KTV thay the ve hanh vi khong tuan thu va ly do cham dt hp ong.

27

10/28/2011

CHUAN MC KIEM TOAN SO 260 Trao oi cac van e quan trong phat sinh khi kiem toan vi ban lanh ao n v
n

n n n n n

Nhng van e quan trong phat sinh khi kiem toan se c trao oi Thi gian trao oi thong tin Hnh thc trao oi thong tin Nhng van e khac Bao mat Luat nh
28

Khai niem
-

Cac van e quan trong ve quan tr n v: La nhng van v: e phat sinh trong qua trnh kiem toan bao cao tai chnh ma KTV va cong ty kiem toan cho la quan trong co lien quan en cong tac quan tr cua Ban lanh ao n v c kiem toan trong viec giam sat qua trnh lap va cong khai bao cao tai chnh. chnh.

29

Trach nhiem
- Kiem toan vien va cong ty kiem toan phai trao oi cac van e quan trong trong o co van e ve quan tr n v phat sinh khi kiem toan BCTC vi nhng ngi trong ban lanh ao n v c kiem toan - Kiem toan vien khong co trach nhiem phai phat hien va bao cao vi ban lanh ao n v tat ca cac van e quan trong ve quan tr cua n v c kiem toan
30

10

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Thc hien
Trach nhiem: Kiem toan vien va cong ty kiem toan Xac nh Ban lanh ao Xac nh cac van e quan trong Thi gian trao oi: kp thi Hnh thc trao oi: bang li hoac bang van ban Bao mat: theo quy nh phap luat va ao c nghe nghiep

31

S kien
Ho s kiem toan Worldcom o B han che tiep can thong tin tren may tnh, ch c s dung cac chng t in ra giay. Cac nhan vien b yeu cau khong tiep can vi KTV cua AA o Ho s kiem toan cho thay :

o

Rut lai y kien kiem toan bao cao tai chnh nam 2001 Thao luan trach nhiem cua KTV

Worldcom c xem la khach hang maximum risk. Chu yeu s dung thu tuc phan tch Cac khoan muc doanh thu, cac khoan phai thu, chi ph (line costs), tai san eu c kiem toan nhng khong phat hien gian lan cua Worldcom t nam 1999 nam 2001. Tuy nhien, trong ho s kiem toan co ghi How deep are we going? Surprise with look at journal entries

32

11

BI TP CHNG TRCH NHIM CA KTV Bi 1: Hy cho bit trong cc trng hp sau y, trng hp no c th l sai st, trng hp no c th l gian ln v trng hp no c th hnh vi khng tun th php lut v cc quy nh. Nhng vn bn cn iu tra thm (nu c) khng nh kt lun ca bn. 1. Cng ty thay i phng php khu hao TSC t phng php ng thng sang phng php khu hao tng dn lm gim chi ph 20 triu ng. Cng ty c gii trnh trn thuyt minh bo co ti chnh. 2. Mt khan chi ph ghi vo ti khon Chi ph QLDN 100 triu ng ch c phiu chi m khng c chng t xc minh. Kt qu iu tra ca KTV cho thy thc cht y l chi ph hi l dnh hp ng. 3. S liu doanh thu bn chu qua kim tra, tnh ton cho thy s liu ng thp hn so vi s liu c trnh by trn bo co ti chnh 50 triu ng. 4. Ho n tin in thoi chung ca Cng ty thng 12 c phn nh vo Ti khon Thu phi np tr gi 10 triu ng. 5. Nghip v mua my vi tnh ca phng k ton (thi gian hu dng c tnh 5 nm) 12.000.000 trong thng 3, nhng k ton phn nh trc tip vo chi ph qun l DN. 6. Cng ty thay i phng php xc nh tr gi hng xut kho t pp Nhp trc-xut trc (trong nm 20x1) sang phng php Nhp sau-xut trc (trong nm 20x2) lm tng gi vn hng bn trong nm 200.000.000. Cng ty khng c gii trnh trn thuyt minh bo co ti chnh. 7. Phiu thu tin mt n phi thu ca khch hng A 25.000.000 nhng s chi tit TK Phi thu ca khch hng li phn nh l n phi thu ca khch hng B. 8. Chi ph khch sn cho ban lnh o cng ty i cng tc 200 triu (3 ngi cho 3 ngy) c y cc chng t lin quan. Tuy nhin chi ph ny cao hn rt nhiu ln so vi mt bng chi ph khch sn . 10. Chi ph hat ng ca doanh nghip c hch tan vo chi ph xy dng c bn d dang l 5,565 t ng 11. Nhn vin mua hng mua hng ha vi gia mua cao hn so vi gi th trng l 82 triu Bi 2: Ba tun sau khi pht hnh bo co kim tan cho cng ty c phn Song An cho nin k tan kt thc vo 31.12.X0, KTV Ln pht hin Song An c mt s giao dch vi bn c lin quan c du hiu vi phm php lut. Trong nm ti chnh X0, Song An c mua ca nh Dng mt s hng ha vi gi cao hn rt nhiu so vi gi th trng. Theo thng tin Ln va nhn c, gim c ca cng ty Song An l cha ca gim c cng ty nh Dng. V vic mua l hng ny lm cho Song An b thit hi gn 1 t ng. Tuy nhin, cc nghip v ny khng c cng b trong thuyt minh bo co ti chnh. Hn th, da trn thng tin va pht hin, Ln kt lun rng li nhun trn Bo Co Ti chnh b nh hng trng yu do t giao dch ny. Ln quyt nh tip cn vi khch hng v yu cu iu chnh Bo co kim tan. Khch hng t chi yu cn ca KTV vi l lun rng BCTC khng c sai lch trng yu . Gim c cn cho rng cc giao dch ny khng c du hiu khng vi phm php lut v rng y khng phi l Bn c lin quan. Ngai ra, gim c cng cho rng nu KTV thng bo thng tin ny cho cc c ng, h vi phm tnh bo mt . Yu cu 1. Cho bit liu giao dch m Ln pht hin c phi l hnh vi khng tun th hay gian ln . 2. KTV Ln c vi phm tnh bo mt nu cng b thng tin ny 3. Nu bn l Ln, bn nn lm g trong trng hp ny.