Lun vn tt nghip

GVHD: ThS.Trn Hng Vn

MC LC

LI M U
NI DUNG CHNH
PHN I: C S L LUN V KIM TON DOANH THU V N PHI THU
KHCH HNG TRONG KIM TON TI CHNH. 1
I/ TNG QUAN V KHON MC DOANH THU V N PHI THU KHCH
HNG 1
1. Khi qut v chu trnh bn hng 1
2. nh ngha, iu kin ghi nhn doanh thu. 2
2.1. nh ngha.. 2
2.2. iu kin ghi nhn doanh thu. 2
3. Ni dung v c im n phi thu khch hng.. 3
4. Ti liu k ton lin quan n doanh thu v n phi thu khch hng 3
4.1. Cc chng t k ton c s dng 3
4.2. Cc s sch c s dng trong hnh thc Nht k chung. 3
II/ ngha v mc tiu kim ton doanh thu v n phi thu khch hng. 4
1. ngha.. 4
2. Mc tiu kim ton 4
2.1. Mc tiu kim ton Doanh thu bn hng 4
2.2. Mc tiu kim ton N phi thu khch hng.............. 4
III/ Qui trnh kim ton doanh thu v n phi thu khch hng trong kim ton ti chnh.. 5
1. Lp k hoch kim ton. 5
1.1. Chun b k hoch kim ton. 5
1.2. Thu thp thng tin chung v khch hng 5
1.2.1. Nhng ni dung cn tm hiu.. 5
1.2.2. Phng php tm hiu.. 6
1.3. nh gi trng yu v ri ro kim ton.. 6
1.3.1. nh gi mc trng yu.. 6
1.3.2. nh gi ri ro kim ton 7
1.4. nh gi s b h thng kim sot ni b.. 8
1.4.1. Tm hiu v h thng kim sot ni b 8
1.4.2. nh gi s b ri ro kim sot8
1.5. Xy dng k hoch kim ton tng qut v thit k chng trnh kim ton 8
1.5.1. Xy dng k hoch kim ton tng qut. 8
1.5.2. Thit k chng trnh kim ton.. 9
2. Thc hin kim ton.. 9
2.1. Thc hin hin th nghim kim sot i vi doanh thu v n phi thu khch hng 9
2.2. Thc hin th nghim c bn 10
2.2.1. Th nghim c bn i vi Doanh thu bn hng... 10
2.2.2. Th nghim c bn i vi N phi thu khch hng. 11
3. Kt thc kim ton14
SVTH: Cao Th Mai Anh Lp 32K06.1

 Lun vn tt nghip

GVHD: ThS.Trn Hng Vn

3.1. Xem xt cc s kin xy ra sau ngy kt thc nin .. 14

3.2. Xem xt v gi thit hot ng lin tc. 14
3.3. nh gi tng qut kt qu kim ton... 15
3.3. Lp bo co kim ton BCTC15
PHN II: QUI TRNH KIM TON DOANH THU V N PHI THU KHCH
HNG TRONG KIM TON TC TI CNG TY TNHH KIM TON V T VN
THU ATAX.. 16
I/ TM HIU S LC V CNG TY TNHH KIM TON ATAX.. 16
1. Gii thiu v cng ty 16
2. Qu trnh hnh thnh v pht trin 16
3. Cc dch v m cng ty cung cp 16
4. C cu t chc b my qun l ca cng ty 17
4.1. S b my qun l ca cng ty 17
4.2. Chc nng ca cc b phn, c nhn trong cng ty.. 17
5. Qui trnh kim ton ti chnh ca cng ty.18
5.1. Phng php kim ton. 18
5.2. H thng h s kim ton. 20
5.3. Cc phn mm kim ton ng dng.. 20
II/ THC T KIM TON DOANH THU V N PHI THU TI CNG TY TNHH
CNG TY KIM TON V T VN THU ATAX.. 20
1. Lp k hoch kim ton... 20
1.1. Chun b k hoch kim ton 20
1.1.1. nh gi s b ri ro v mi trng kim sot. 20
1.1.2. La chn i ng kim ton vin.. 21
1.1.3. K kt hp ng kim ton. 21
1.2. Tm hiu v khch hng 21
1.3. Tm hiu chung v chu trnh k ton ti chnh 23
1.4. Tm hiu v chu trnh kinh doanh ca khch hng25
1.5. nh gi h thng kim sot ni b i vi chu trnh doanh thu (Test Design &
Implement_Test D&I). 27
1.6. Phn tch s b bo co ti chnh. 28
1.7. nh gi trng yu v ri ro..... 31
1.7.1. Xc nh mc trng yu. 31
1.7.2. Xc nh m bo pht hin phi t c (Reliability factor R). 33
1.8. K hoch kim ton tng qut v chng trnh kim ton 36
1.8.1. K hoch kim ton tng qut 36
1.8.2. Chng trnh kim ton doanh thu v n phi thu khch hng. 36
2. Thc hin k hoch kim ton doanh thu v n phi thu khch hng..... 36
2.1. Thc hin th nghim kim sot (Test Operating Effectiveness - TOE). 36
2.2. Thc hin th nghim c bn i vi doanh thu v n phi thu khch hng.. 36
2.2.1. Thc hin th nghim c bn i vi doanh thu.. 36
2.2.2. Thc hin th nghim c bn i vi n phi thu khch hng..... 46
3. Kt thc cuc kim ton.. 52
SVTH: Cao Th Mai Anh Lp 32K06.1

 Lun vn tt nghip

GVHD: ThS.Trn Hng Vn

3.1. Cc s kin pht sinh sau ngy kt thc nin .. 52

3.2. nh gi kh nng hot ng lin tc.. 53
3.3. Pht hnh bo co kim ton 53
PHN III: NHN XT V MT S KIN HON THIN QUI TRNH KIM
TON DOANH THU V N PHI THU KHCH HNG TI CNG TY TNHH
KIM TON V T VN THU ATAX.. 54
I/ NH GI V QUI TRNH KIM TON DOANH THU V N PHI THU KHCH
HNG TI CNG TY KIM TON ATAX. 54
1. u im 54
2. Hn ch. 45
II/ MT S KIN HON THIN QUI TRNH KIM TON DOANH THU V N
PHI THU KHCH HNG TI CNG TY KIM TON ATAX. 56
1. Hon thin vic tm hiu chu trnh doanh thu. 56
2. Hon thin vic nh gi HTKSNB i vi chu trnh doanh thu (Test D&I). 59
3. Hon thin th nghim kim sot i vi chu trnh doanh thu (TOE) 59
4. Hon thin vic tm hiu v HTKSNB trong mi trng tin hc 60
4.1. Tm hiu v hot ng kim sot chung.. 60
4.2. Tm hiu v hot ng kim sot ng dng i vi chu trnh doanh thu. 60
5. Hon thin th tc phn tch trong kim ton doanh thu v n phi thu. 61
5.1. Phn tch doanh thu.. 61
5.1.1. D bo doanh thu thng qua m hnh hi qui trong kinh t lng 61
5.1.2. So snh bin ng doanh thu gia cc thng trong nm v gia cc nm. 64
5.1.3. So snh doanh thu theo tng loi doanh thu.. 66
5.1.4. Phn tch t l li gp trn doanh thu. 66
5.2. Phn tch khon phi thu khch hng 66
6. Hon thin vic xc nh m bo pht hin phi t c (R). 67
KT LUN
TI LIU THAM KHO
PH LC

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SVTH: Cao Th Mai Anh Lp 32K06.1