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CC K THUT THU THP BNG CHNG TRONG KIM TON BO CO TI CHNH TI CNG TY KIM TON V K TON AAC ..
Li m u Bng chng kim ton cc ti liu, thng tin k ton, m kim ton vin thu thp lin quan n cuc kim ton l c s cho kin ca mnh. C th ni bng chng kim ton l yu t quyt nh n thnh cng ca cuc kim ton. Trong th k mi khi k nguyn kim ton ang m rng v pht trin th vic nng cao cht lng cuc kim ton l mt yu t hng u ca cc cng ty kim ton, khi cng ty kim ton mi c th to th ng cho mnh, to tin cy vi khch hng trn thng trng. Mun lm c iu th vic nng cao cht lng bng chng l mt iu tt yu. Nhng mun nng cao cht lng bng chng kim ton th lm sao cho hiu qu kim ton t c mc tt nht. Cc k thut thu thp bng chng c cc cng ty ch trng vn dng pht trin trn c s m bo c mt mc ph hp l i vi khch hng kim ton. Vi tm quan trng ca bng chng trong mt cuc kim ton em trn ti: Cc k thut thu thp bng chng trong kim ton bo co ti chnh (BCTC) ti cng ty Kim ton v K ton AAC. Nhm nng cao hiu bit v tm hiu nhng vn mc trong qu trnh kim ton ca mt cng ty kim ton c th Phn 1. C s l lun v bng chng kim ton v k thut thu thp bng chng kim ton trong qu trnh kim ton bo co ti chnh (BCTC). 1. Bng chng kim ton. 1.1. Khi nim v vai tr ca bng chng kim ton. 1.1.1. Khi nim. 1.1.2. Vai tr ca bng chng kim ton. 1.2. Phn loi bng chng kim ton. 1.2.1. Phn loi theo ngun gc hnh thnh 1.2.2. Phn loi theo tnh thuyt phc
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1.2.3. Phn loi theo loi hnh bng chng 1.3. Yu cu ca bng chng kim ton 1.3.1. Tnh hiu lc 1.3.2. Tnh y 2. Cc k thut thu thp bng chng kim ton 2.1. Kim tra 2.1.1. Kim tra vt cht 2.1.2. Kim tra ti liu 2.2. Quan st 2.3. iu tra-phng vn 2.3.1. Lp k hoch phng vn 2.3.2. Thc hin phng vn 2.3.3. Kt thc phng vn 2.4. Xc nhn 2.5. Tnh ton 2.6. K thut phn tch Phn 2. Thc t vn dng k thut thu thp bng chng trong qu trnh kim ton bo co ti chnh (BCTC) do cng ty kim ton v k ton AAC thc hin. 1. Gii thiu chung v cng ty kim ton v k ton AAC 1.1. Lch s hnh thnh 1.2. Mc tiu hot ng ca cng ty kim ton v k ton AAC 1.3. Nguyn tc hot ng 1.4. C cu t chc ca Cng ty Kim ton v K ton AAC 1.4.1. S phn cp ca cng ty 1.4.2. S t chc phng ban cu cng ty 1.4.3. Chc nng, nhim v, quyn hn ca cc b phn, c nhn 1.5. Nhng dch v do AAC cung cp 1.6. Khi qut v quy trnh kim ton do cng ty thc hin 1.6.1. Chun b kim ton 1.6.2. Thc hin kim ton 1.6.3. Hon thnh cuc kim ton 1.7. T chc lu h s kim ton 2. Thc t vn dng cc k thut thu thp bng chng trong qu trnh kim ton bo co ti chnh do Cng ty Kim ton v K ton AAC thc hin 2.1. Kim tra 2.2. Qua st 2.3. iu tra-phng vn 2.4. Xc nhn 2.5. Tnh ton 2.6. K thut phn tch

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Phn 3. Bin php hon thin k thut thu thp bng chng trong qu trnh kim ton bo co ti chnh (BCTC) do Cng ty Kim ton v K ton AAC thc hin. 1. S cn thit phi hon thin k thut thu tp bng chng trong qu trnh kim ton bo co ti chnh (BCTC) ti Cng ty Kim ton v K ton AAC 1.1. Hn ch mang tnh khch quan 1.2. Hn ch mang tnh ch quan 2. nh hng chung v hon thin k thut thu thp bng chng trong kim ton bo co ti chnh (BCTC) ti AAC 3. Mt s kin ngh c th v hon thin k thut thu thp bng chng trong kim ton bo co ti chnh (BCTC) ti AAC 3.1. Hon thin k thut kim k 3.2. Hon thin k thut phn tch 3.3. Thc hin thu thp, cp nht thng tin t bn ngoi 3.4. S dng Excel ng dng trong tnh ton v chn mu kim tra . Phn 1: C s l lun v bng chng kim ton v k thut thu thp bng chng kim ton trong qu trnh kim ton bo co ti chnh (BCTC). 1. Bng chng kim ton 1.1. Khi nim v vai tr ca bng chng kim ton. 1.1.1. Khi nim: Vi mc tiu cui cng ca kim ton bo co ti chnh l xc minh v by t kin v cc bn khai ti chnh. Bng chng kim ton c ngha rt quan trng, chnh xc v hp l ca kin do kim ton vin a ra ph thuc rt nhiu vo bng chng m trong qu trnh thc hin kim ton kim ton vin thu thp c. Theo chun mc kim ton s 500: Bng chng kim ton: L tt c cc ti liu, thng tin do kim ton vin thu thp c lin quan n cuc kim ton v da trn cc thng tin ny kim ton vin hnh thnh nn kin ca mnh. Nh vy bng chng kim ton bao gm bng chng l vt chng v phi vt chng m kim ton vin thu thp c trong qu trnh thc hin v cho l ph hp v thuyt phc a ra kin ca mnh da trn cc quy nh v chun mc kim ton chung c tha nhn. Khi nim ny cng ch r c tnh c bn ca bng chng v mi quan h ca bng chng vi kt lun kim ton. Cng theo Chun mc Kim ton s 500: Bng chng kim ton bao gm tt c cc ti liu, chng t, s sch k ton, bo co ti chnh v cc ti liu, thng tin t nhng ngun khc. Theo bng chng c th l nhng thng tin bng vn bn, thng tin bn li ni, cc chng t s sch, cc bin bn kim k, giy xc nhn ca khch hng

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1.1.2. Vai tr ca bng chng kim ton, Vn bng chng kim ton lun gn lin vi mi hot ng ca kim ton vin trong mt cuc kim ton bo co ti chnh. Kim ton vin s thu thp thng tin ti liu. lm nn tng cho kin ca mnh trong bo co kim ton. S xc ng ca kin nhn xt s ph thuc rt ln vo ti liu m kim ton vin thu thp c v dng lm c s cho kin ca mnh. N l c s v l mt trong nhng yu t quyt nh chnh xc v ri do trong kin ca kim ton vin. T c th thy s thnh cng cuc kim ton ph thuc trc ht vo vic thu thp v sau nh gi bng chng ca kim ton vin. Mt khi kim ton vin khng thu thp y v nh gi ng cc cc bng chng thch hp th kim ton vin kh c th a ra mt nhn nh chnh xc v i tng cn kim ton. 1.2. Phn loi bng chng kim ton Mi loi bng chng c tin cy khc nhau, mc tin cy ca bng chng l yu t tin cy thu thp bng chng s dng chng mt cch tt nht v hp l nht. tin cy c th ph thuc vo ngun gc ( bn trong hay ngoi doanh nghip ); hnh thc ( hnh nh, ti liu hoc li ni ) v tng trng hp c th. gip kim ton vin xc nh tin cy mt cch hp l nhm thu thp s dng bng chng thun li. Th vic phn loi bng chng l ht sc quan trng, n gip kim ton vin c th tm c nhng bng chng c tin cy cao nhm gim bt nhng ri ro kim ton cng nh gim bt chi ph kim ton. Vic phn loi c th tin hnh theo cc cch sau: 1.2.1. Phn loi theo ngun gc hnh thnh Phn loi da theo ngun gc ca thng tin, ti liu c lin quan n Bo co ti chnh m kim ton vin thu thp c trong qu trnh kim ton. Trong cch phn loi ny bng chng c chia thnh cc loi: Bng chng do khch th kim ton pht hnh v lun chuyn ni b Bng chm cng, s thanh ton tin lng, s tng hp, s s d, s chi tit, phiu kim tra sn phm, vn nNgun gc bng chng ny chim mt s lng ln, kh ph bin v n cung cp vi tc nhanh, chi ph thp. Do bng chng ny c ngun gc t ni b doanh nghip, nn chng ch thc s c tin cy khi h thng kim sot ni b ca doanh nghip c hiu lc thc s, do vy tnh thuyt phc ca chng khng cao. Bng chng do cc i tng khc pht hnh lu tr ti doanh nghip: Ho n bn hng, ho dn mua hng bin bn bn giao ti sn c nh Bng chng c thuyt phcc cao bi n c to t bn ngoi tuy nhin loi bng chng ny vn c kh nng ty xa thm bt nh hng n tin cy ca kim ton i vi vi hot ng kim sot trong doanh nghip. Bng chng do n v pht hnh nhng li lu chuyn bn ngoi: nh u nhim chi, ho n bn hng y l dng bng chng c tnh thuyt phc cao v n c cung cp bi bn th ba ( tuy nhin n cn phi m bo c tnh c lp ca ngi cung cp vi doanh nghip) Bng chng do n v bn ngoi pht hnh v lu tr:
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Loi bng chng ny thng thu thp bng phng php gi th xc nhn, mang tnh thuyt phc cao v n c thu thp trc tip bi kim ton vin ( tnh thuyt phc s khng cn nu kim ton vin khng kim sot c qu trnh gi th xc nhn ). N bao gm mt s loi nh: bng xc nhn n, bng xc nhn cc khon phi thu, xc nhn s d ti khon ca ngn hng Bng chng do kim ton vin t tnh ton v phn tch ra kt qu: t kim k kho, kim tra ti sn, quan st v hot ng ca kim sot ni b y l loi bng chng c tin cy cao nht v n c thc hin trc tip bi kim ton vin. Song nhiu lc n cn mang tnh thi im ti lc kim tra ( nh kim k hng tn kho ph thuc vo tnh cht vt l ca chng theo tng thi im khc nhau m c nhng kt qu khc nhau ) 1.2.2. Phn loi theo tnh thuyt phc Bng chng c tnh thuyt phc hon ton: y l loi bng chng do kim ton vin thu thp bng cnh t kim k, nh gi v quan st. Bng chng ny thng c nh gi l khch quan, chnh xc v y . Da vo kin ny kim ton vin a ra kin chp nhn ton phn. Bng chng thuyt phc tng phn nh: bng chng thu c t phng vn cn phi phn tch v kim tra li, cc loi bng chng thng c m bo bi h thng kim sot ni b. Chng ch tht s c tnh thuyt phc khi b my kim sot ni b ca doanh nghip l thc s tn ti v c hiu lc. Da vo loi bng chng ny kim ton vin ch c th a ra kin chp nhn tng phn. Bng chng khng c gi tr thuyt phc: l bng chng khng c gi tr trong vic ra kin, quyt nh ca kim ton vin v vic kim ton. Bng chng c th do phng vn ngi qun l, ban qun tr. 1.2.3. Phn loi bng chng theo hnh thc th hin tin cy cn c nh gi qua hnh thc ca bng chng, vi vic nh gi tin cy thng qua nguyn tc: Bng chng di dng vn bn, hnh nh ng tin cy hn bng chng ghi li t li ni. Vic phn loi bngchng theo loi hnh bng chng bao gm: Dng bng chng vt cht: nh bn kim k hng tn kho, bin bn kim k ti sn c nh, hiu bit kim ton y l dng bng chng c tnh thuyt phc cao. Dng bng chng ti liu: bao gm ti liu k ton, s sch, chng t k ton, ghi chp b xung ca k ton, tnh ton ca kim ton vin Dng bng chng ny c mc tin cy cao tuy nhin mt s loi bng chng tin cy ca chng ph thuc vo tnh hiu lc ca b phn kim sot ni b. Dng bng chng thu c t li ni: thng c thu thp qua phng php phng vn n mang tnh thuyt phc khng cao, song li i hi s hiu bit ca ngi phng vn kh cao v am hiu vn cn phng vn. 1.3. Yu cu ca bng chng kim ton Chun mc kim ton Vit Nam s 500 Quy nh: Kim ton vin phi thu thp y bng chng kim ton thch hp cho mi loi kin ca
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mnh. S y v tnh thch hp lun i lin vi nhau v c p dng cho cc bng chng kim ton thu thp c t cc th tc kim sot v th nghm c bn. Thng thng kim ton vin da trn cc bng chng mang tnh xt on v thuyt phc hn l tnh khng nh chc chn. Bng chng thu c t nhiu ngun, nhiu dang khc nhau lm cn c cho cng c s d liu. 1.3.1. Tnh thch hp L khi nim ch cht lng hay tin cy ca bng chng kim ton. Bng chng c hiu lc hay c gi tr khi n c tin cy, n th hin ng mc tiu kim ton v phn nh ng tnh cht ca cc hot ng ang din ra. Ch vy mi c th gip kim ton vin chnh xc hn trong vic a ra Bo co kim ton. Cc nhn t nh hng n tnh thch hp ca bng chng kim ton Ngun gc ca bng chng kim ton tin cy hay tnh thch hp ca bng chng kim ton n xut pht t ngun gc ca bng chng c c lp vi doanh nghip c kim ton bao nhiu. Bng chng t bn th 3 cung cp, do kim ton vin t tnh ton v thu thp ly th tnh thch hp cng cao. Cc bng chng m doanh nghip cung cp kim ton vin lun cn nhc v xc minh tin cy ca n trc khi a ra kin kim ton ca mnh. Dng ca bng chng kim ton Bng chng vt cht ( v d nh: Bin bn kim k, c c sau khi thc hin kim k hay quan st kim k ) v s hiu bit ca kim ton vin v cc lnh vc cn kim ton c xem l ng tin cy hn bng chng bng li (v d nh phng vn ) H thng kim sot ni b H thng kim sot ni b ca n v l mt h thng gm cc chnh sch, th tc c thit lp trong doanh nghip nhm bo v ti sn doanh nghip, m bo s tun th theo php lut, m bo s hot ng hiu qu v cung cp thng tin mt cch chnh xc cho cc nh qun l c k hoch sn xut kinh doanh ph hp. H thng ni b c thit k nhm ngn nga sai phm trong hot ng sn xut kinh doanh ca n v vi cc mc tiu sau: - Cc nghip v kinh t ghi s phi c cn c hp l . - Cc nghip v kinh t ghi s phi c ph chun ng n - Cc nghip v kinh t phi c nh gi ng n - Cc nghip v kinh t phi c phn loi ng n - Cc nghip v kinh t phi c phn nh ng lc - Cc nghip v kinh t phi c ghi ng n vo s ph v c tng hp chnh xc. Do vy m h thng kim sot ni b c nh gi l c hiu lc th bng chng thu thp c c tin cy cao hn bng chng thu c trong iu kin h thng ny hot ng km hiu qu. Khi trong mi trng kim sot ni b hot
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ng tt, th kh nng tn ti sai phm m h thng kim sot ni b khng pht hin s thp. xc nh c tnh hiu lc ca h thng kim sot ni b nhm thu thp c bng chng c tin cy cao, trc khi kim ton cng ty kim ton cn tin hnh tm hiu v nh h thng kim sot ni b i vi khch th kim ton. * S kt hp ca cc bng chng: Bng chng kim ton c sc thuyt phc cao hn khi c c thng tin t nhiu ngun v nhiu loi khc nhau cng xc nhn. Trng hp ny kim ton vin c th c c tin cy cao hn i vi bng chng kim ton so vi trng hp thng tin c c t nhng bng chng ring r. V d : Nu trn ti khon tin gi Ngn hng khp vi giy bo s d khch hng do Ngn hng cung cp cho n v c kim ton tu s liu ny ng tin cy hn so vi khi chi c c thng tin duy nht l s d trn ti khon Trong trng hp s kt hp bng chng mang li mu thun gia bng chng c t ngun gc ny vi bng chng c t ngun gc khc th kim ton vin phi xc nh th tc kim tra b xung cn thit gi quyt mu thun. 1.3.2. Tnh y Khi nim ch s lng cc bng chng m kim ton vin phi thu thp da vo a ra kin ca mnh. Cu hi t ra l Bao nhiu l . c tnh thuyt phc hn l tnh kt lun chnh xc Theo chun mc kim ton Vit Nam s 500. Trong qua trnh hnh thnh kin ca mnh kim ton vin khng nht thit phi kim tra tt c cc thng tin c sn. kim ton vin c php a ra kt lun v s d ti khon, cc nghip v kinh t hoc h thng kim sot ni b theo xt on c nhn. V cc chun mc thng chp nhn kim ton vin thu thp bng chng kim ton mc c tnh thuyt phc hn l c tnh chc chn. Cc nhn t nh hng n s xt on ca kim ton vin v s y Tnh thch hp ca bng chng kim ton Bng chng c tin cy cng cao th n i din cho s y cng ln. Bng chng c tin cy cng thp th thu thp cng nhiu. Mt ( mt s t ) bng chng c tn cy thp cha c th nhn nh mt cch chnh xc v i tng kim ton c th. Tnh trng yu ca thng tin c kim ton Thng tin cng trng yu i hi tin cy cho thng tin cng cao, chnh v nh vy yu cu v s y cng cao. c cn c thuyt phc cho kin ca mnh i vi mt thng tin trng yu, kim ton vin cn phi thu thp s lng bng chng cng nhiu cng tt. V mc tiu ca kim ton ti chnh l khng nh bo co ti chnh c trnh by trung thc trn mi kha cnh trng yu. Mc ri ro ca thng tin c kim ton Cc thng tin c kim ton lun cha ng cc ri ro nht nh. Cc thng tin no n cha tim tng ri ro cao kim ton rt cn nhc trc khi a ra kin kin ca mnh. S l thuyt phc hn nu c mt s lng ln bng chng chng minh cho mt vn mang nhiu ri ro.
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2. Cc k thut thu thp bng chng 2.1. Kim tra i chiu: L vic kim ton vin trc tip kim tra, i chiu xem xt ti liu, s sch k ton v cc ti sn hu hnh kim tra tnh ng n ca s sch v s tn ti, quyn s hu ca ti sn vt cht Kim tra i chiu gm: Kim tra vt cht v kim tra ti liu 2.1.1. Kim tra vt cht (physical inspection): Kim ton vin trc tip tham gia kim k hoc chng kin kim k thc t v ti sn nh hng ha, vt t tn kho, my mc thit b, tin mt ti qu sau i chiu vi s sch k ton nh gi Do tnh cht nh vy nn bng chng vt cht c tin cy cao nhng kim tra vt cht c nhc im l n ch cho bit s hin hu ca ti sn m khng cho bit v quyn s hu v gi tr ca chng. V vy, kim tra vt cht thng i km vi bng chng khc xc nh quyn v gi tr ca ti sn. Theo chun mc kim ton quc t 501 quy nh: Nu chuyn gia kim ton khng c mt ti thi im kim k thc t v mt l do t xut, chuyn gia kim ton phi thc hin kim k hoc tham gia kim k vo mt thi gian khc Mc p dng : Vi nhng ti sn d xy ra mt mt hoc thiu th vic kim k vt cht phi thc hin v c kim tra ton din. Cn i vi nhng loi ti sn khc th tu thuc vo tm quan trng, mc trng yu ca tng loi m tin hnh kim tra cho ph hp. Nhng yu t tc ng n bng chng thu c t vic kim tra vt cht: tin cy ca bng chng vt cht ph thuc vo k nng v hiu bit ca kim ton vin thc hin kim k. Nu kim ton vin thiu s am hiu v nh gi chng loi cc ti sn cn thit hoc kim k khng cn thn th bng chng thu thp c c th c s sai lch.
2.1.2. Kim tra ti liu (Documentary inspection)

L xem xt i chiu ti liu, vn bn, s sch bao gm: Chng t vi s k ton Kim tra gia chng t v s k ton thng i hai hng, m bo s pht sinh kim ton vin cn c vo cc nghip v ghi trn s sch v ln ngc v chng t gc xem c thc s pht sinh v c pht sinh ng bn cht v gi tr nh ghi trn s sch hay khng. Ngc li, m bo s y kim ton vin tin hnh chn mu cc chng t theo cc phng php thch hp v sau kim tra xem trn s sch ghi ng bn cht v gi tr hay khng. S k ton vi bo co k ton Cc bo co k ton thng l p ng thng tin cho ngi bn ngoi doanh nghip trong khi s sch k ton li c lu hnh ni b trong doanh nghip. Do , v cc l do khc nhau hoc cng c th l nhm lm m cc bo co ti

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chnh khng th hin ng s trnh by v khai bo hoc cc quy nh v cc chun mc khc c tha nhn chung. Cc bo co k ton vi nhau V cc mc ch cung cp thng tin cho cc i tng khc nhau, doanh nghip c th lp cc bo co ti chnh khc nhau v d nh gim p lc v thu thu nhp doanh nghip cc bo co np cho c quan thu doanh nghip c th x l lm gim li nhun trc thu bng cch tng chi ph hoc gim cc khon doanh thu. Trong khi cng b cho cc c ng v tnh hnh pht trin ca cng ty hay huy ng vn cc bo co c th c nh bng gia tng li nhun v thuyt minh v mt tnh hnh pht trin trin vng ca cng ty. i chiu k ny vi k trc kim tra cc hot ng hay s thay i bt thng trong ni b doanh nghip, cch n gin l kim ton vin i chiu s liu ca k ny vi cc k trc. thng thng mt doanh nghip s khng c s thay i qu ln nu khng c mt nguyn nhn c th no . Cn c vo s so snh gia cc k kim ton vin c th nhn xt s b v nh gi cc ri ro cng nh cc gian ln s ri vo cc khon mc no. 2.2. Quan st L vic kim ton vin xem xt, chng kim tn mt qu trnh x l cc nghip v do cc cn b n v thc hin do quan st ch yu l xem xt qui nh v quy trnh nghip v c c tun th Th nghim kim sot u: Cc bng chng thu thp c l cc bng chng trc tip, khch quan, ng tin cy. Nhc: Bng chng mang tnh thi im, nht thi khng khng nh c s vic lun xy ra nh vy 2.3. iu tra, phng vn L vic thu thp thng tin qua vic trao i, tr chuyn vi nhng ngi trong v ngoi n v c kim ton. Kim ton vin phi chun b trc danh mc cu hi; hi g v hi nh th no to c nim tin v khi ln c s sn sng tr li, hp tc ca ngi c phng vn. Phng vn nhiu ngi v mt vn c ci nhn tng qut, ht sc cn thn phn tch v gii thch l do nu mt vn m nhiu ngi tr li khc nhau. Tm cch tip cn v phng vn nhng ngi trung thc, c phm cht o c cao, quyn li ca bn thn t b tc ng bi cng ty Thc hin mt cuc phng vn thng gm 3 phn: Lp k hoch phng vn Kim ton vin phi xc nh mc ch, ni dung, i tng phng vn, thi gian a im phng vn. Kim ton vin chun b cu hi cho qua trnh phng vn ph hp vi mc tiu kim ton nhm thu c bng chng kim ton c cht lng cao nht, trnh s lng ph thi gian cho vic phng vn.
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Thc hin phng vn Kim ton vin gii thiu l do cuc phng vn, trao i v nhng trng im xc nh. Trong giai on ny k thut nu cu hi l rt quan trng. Cc cu hi cn ngn gn, d hiu, ng mc ch, to tm l thoi mi cho ngi tr li. Kim ton vin thng dng hai loi cu hi c bn l cu hi ng v cu hi m. Cu hi m gip kim ton vin thu c cu tr li chi tit v y ; c s dng khi kim ton vin mun thu thp thm thng tin. Thng dng cm t th no, ci g, ti sao?. Cu hi ng gii hn cu tr li ca ngi phng vn, c s dng khi kim ton vin mun xc nhn mt vn nghe hay bit. Cc t kho thng dng: c hay khng, ti bit rng.Bn cnh kim ton vin cn phi nu thm nhng nhn xt tm tt, iu ny s gip cho kim ton vin lun hng cuc phng vn theo vn mnh mong mun. Trong mt s trng hp kim ton vin s t thm cu hi cho ngi c phng vn thu thp thng tin. Nhng cu hi thm ny cho bit s am hiu ca kim ton vin i vi nhng g i tng phng vn trnh by. Kt thc phng vn Kim ton vin ch n trnh ca ngi phng vn rt ra kt lun ng n trn c s bng chng thu c phc v cho mc ch kim ton. Kim ton vin thng kt ln tng phn v cui cng l tm tt phn cc im chnh. Tuy nhin bng chng thu c t k thut nay c tin cy khng cao mang tnh ch quan v i tng phng vn ch yu l ngi trong n vi; cht lng bng chng cng phu thuc vo trnh hiu bit ca ngi c hi. Phng php ny thc hin ch yu cng c cho cc phng php khc. 2.4. Xc nhn L vic thu thp cc xc nhn ca bn th 3 v cc thng tin lin quan n i tng kim ton. Xc nhn c hai loi: Gi th xc nhn dng ph nh: Kim ton vin yu cu ngi xc nhn gi th phn hi nu c sai khc gia thc t vi thng tin km ton vin nh xc nhn . Gi th xc nhn dng khng nh: Kim ton vin yu cu ngi xc nhn th phn hi cho tt c cc th xc nhn d thc t c trng khp vi thng tin m kim ton vin quan tm. Hnh thc ny c tin cy cao hn cho k thut xc nhn, nhng chi ph li cao. Bng chng thu c s rt c gi tr nu m bo cc yu cu: C xc nhn bng vn bn Tnh c lp, khch quan v trnh ca ngi tr li xc nhn cao Kim ton vin ht sc lu cc thng tin tr li ca bn th 3 b doanh nghip o din nh vy thng tin s khng cn khch quan v sai s tht. 2.5. Tnh ton

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L vic kim ton vin trc tip tnh ton li cc php tnh trn s sch, chng t k ton hoc cc bn biukim tra v s lng, n gi, hoc cc tnh ton s hcV d nh tnh li i vay, tnh li tin gi, khu hao V kt qu ca phng php ny do kim ton vin t tnh ton ra nn kt qu rt ng tin cy. Kim ton vin cn ch qu trnh x l ca phn mm my tnh, nhn vin ca cng ty c can thip vo s tnh ton ca my tnh hay khng. 2.6. K thut phn tch L vic nh gi cc thng tin ti chnh ca n v thng qua vic nghin cu mi quan h gia cc thng tin ti chnh vi nhau v vi cc thng tin phi ti chnh, chng hn nh: So snh thng tin ti chnh ca k ny so vi thng tin ti chnh ca k trc So snh gia s liu thc t vi s liu hoch ton, d ton So snh cc ch tiu ca n v vi ch tiu bnh qun ngnh Nghin cu mi quan h gia cc thng tin ti chnh trong k Nghin cu mi quan h gia cc thng tin ti chnh v phi ti chnh vi nhau Trn c s nghin cu cc thng tin trn kim ton vin pht hin ra cc vn khng hp l, khng bnh thng hoc cc khon mc tim n ri ro, sai phm; pht hin ra nhng mi quan h mang tnh bn cht. Mt s bng chng kim ton c bit kin ca chuyn gia Chuyn gia l cc c nhn hoc cc hng c k nng kin thc v kinh nghim v cc lnh vc chuyn mn no ngoi ngch k ton v kim ton. Bng chng ny s dng trong giai on lp k hoch kim ton. Khi KTV thu thp thng tin c s v n v c kim ton th cn phi d kin nhu cu s dng chuyn gia nu thy cn thit v xem xt, cn nhc nhng yu t nh: tnh cht trng yu ca khon mc s c kim tra so vi ton b thng tin ti chnh; ni dung v mc phc tp ca cc khon mc k c nhng ri ro v sai st trong ; cc bng chng kim ton khch c hiu lc i vi cc khon mc ny. Vic d kin s dng kin chuyn gia thng mt s lnh vc nh: nh gi ti sn (t ai, nh ca, my mc, thit b, cc cng trnh ngh thut, qu); Xc nh s lng hoc cht lng hin c ca ti sn (tr lng qung, khong sn, nhin liu trong lng t, thi gian hu ch cn li ca ti sn my mc); hoc trong trng hp dng cc phng php c bit xc nh tng gi tr nh phng php c lng ca thng k; xc nh cc phn vic s hon thnh v hon thnh trong qu trnh thc hin hp ng kim ton xc nh doanh thu; khi cn cc kin ca lut s v cch din gii cc hp ng v lut php. Vi kin cc chuyn gia, KTV ch nn thu thp khi thc s cn thit, khi khng c bng chng no thay th v ch vi nhng th tc kim ton cn thit. Tuy

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nhin, d KTV c s dng kin chuyn gia lm bng chng kim ton vn i hi KTV l ngi chu trch nhim sau cng v kin nhn xt i vi bo co ti chnh c kim ton. Th gii trnh ca nh qun l VSA 580 v Gii trnh ca gim c c quy nh: KTV phi thu thp c cc gii trnh ca gim c (hoc ngi ng u) n v c kim ton. Bng chng ny c s dng nhm mc ch tha nhn trch nhim ca ban gim c phi chu trch nhim v s tin cy v tnh hp php ca cc thng tinh trn bo co ti chnh qua h thng kim sot ni b v h thng k ton. KTV xc minh v a ra kin ca mnh v s tin cy v hp l ca cc thng tin trn bo co ti chnh. Ni dung gii trnh thng c ba loi cam kt chnh: Loi I: Gii trnh chung v trch nhim ca ban gim c (tnh c lp, khch quan, trung thc) trong vic trnh by ng n bo co ti chnh. Loi II: Gii trnh tng mt , yu t cu thnh s trung thc v hp l, c 5 loi ; xc nhn v quyn v ngha v; xc nhn v nh gi v phn b; xc nhn v phn loi v trnh by. Loi III: Gii trnh v mi quan h ca ban gim c vi KTV. Hnh thc gii trnh bao gm: Cc gii trnh bng vn bn c th hin di hnh thc: Bn gii trnh ca gim c; Th ca KTV lit k tt c nhng hiu bit ca mnh v cc gii trnh ca gim c xc nhn l ng; Bin bn hp hi ng qun tr hoc bo co ti chnh c gim c k duyt. Cc yu t c bn ca gii trnh bao gm vn bn gii trnh phi c gi trc tip cho KTV vi ni dung gm cc thng tin gii trnh, ngy thng, h tn, ch k ca ngi lp hoc xc nhn vo bn gii trnh ca gim c c ghi trn bo co kim ton, trong mt s trng hp c bit, ban gii trnh lp trc hoc sau ngy pht hnh bo co kim ton; bn gii trnh thng do gim c cc n v k, trong mt s trng hp c bit, KTV chp nhn bn gii trnh t cc thnh vin khc trong n v c gim c u quyn. S dng t liu ca kim ton vin ni b Bng chng ny c s dng nhm mc ch gip cho KTV xc nh lch trnh, ni dung, phm vi ca cc th tc km ton. Theo VSA 610 S dng t liu ca KTV ni b on 12 quy nh: nh gi ban u v hot ng kim ton ni b cn c vo nhng tiu thc ch yu sau: v tr ca kim ton ni b trong c cu t chc ca n v nh hng n tnh khch quan, c lp ca kim ton ni b; chc nng ca KTV ni b; nng lc chuyn mn ca KTV ni b, tnh thn trng ngh nghip ca KTV ni b; hot dng v hiu qu ca KTV ni b trong nm ti chnh trc. Thc hin thu thp v s dng t liu ca kim ton ni b: Lin h v phi hp cng vic vi KTV ni b; nh gi v kim tra li t liu kim ton ni b: Cc
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bng chng thu thp c l y , thch hp lm cn c vng chc, hp l rt ra cc kt lun Vi vic s dng t liu ca KTV ni b, KTV phi kim sot c qu trnh kim ton ca KTV ni b v KTV ch s dng t liu ca KTV ni b i vi nhng n v c t chc kim ton ni b v t chc ny hot ng c hiu qu, hiu lc. Khi s dng cc t liu ca KTV ni b, KTV nhn thy KTV ni b pht hin ra mt s sai st mt khon mc no th vi tnh hoi nghi v s xt on ca mnh, KTV s phi kim tra k hn, thc hin nhiu th tc hn thu thp nhiu bng chng hn v khon mc ny. S dng t liu ca kim ton vin khc Chun mc kim ton Vit Nam s 600 S dng t liu ca KTV khc, on 17, quy nh: KTV khc phi phi hp vi KTV chnh trong trng hp KTV chnh s dng t liu kim ton ca mnh. Mc ch s dng ca bng chng ny l khi kim ton bo co ti chnh mt n v trong c gp c thng tin ti chnh ca n v cp trn vi mt hay nhiu n v cp di v n v kinh t khc th KTV s dng t liu kim ton ca KTV khc (l KTC chu trch nhim kim ton bo co ti chnh v k bo co kim ton ca cac n v c gp vo bo co ti chnh ca n v cp trn) v cc thng tin ti chnh ca cc n v . Trng hgp KTV kt lun bo co ti chnh ca n v cp di v n v kinh t khc c nh hng khng trng yu th khng cn thu thp loi bng chng ny. Bng chng v cc bn hu quan. Theo ISA-24, ban gim c chu trch nhim xc nh v thuyt minh cc nghip v vi cc bn hu quan (l nhng i tng c kh nng iu hnh, kim st hoc c nh hng ng k n i tng c kim ton trong qu trnh a ra quyt nh ti chnh v ngc li). Mc ch ca vic thu thp bng chng v cc bn hu quan xc nh liu ban gim c xc minh v thuyt minh mt cch y v cc bn hu quan v nghip v vi cc bn hu quan cha. Theo yu cu ca chun mc k ton s tn ti ca cc bn hu quan v nghip v gia cc bn c th nh hng ti BCTC. Xt on bng chng kim ton ca kim ton vin; -Mt s cn c xt on: Nhng bng chng ghi thnh vn bn c tin cy cao hn bng chng li ni Bng chng nguyn bn c gi tr cao hn bng chng sao chp Bng chng thu c t cc ngun bn ngoi c gi tr co hn cc bng chng do n v c kim ton cung cp Nhng bng chng do kim ton vin t thu thp, tnh ton c gi tr cao hn bng chng do ngi khc cung cp

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Bng chng thu c t nhiu ngun khc nhau nhiu dng khc nhau cng chng minh cho mt vn th c tin cy cao hn so vi bng chng n l
Phn 2: Thc t vn dng k thut thu thp bng chng trong qu trnh kim

ton bo co ti chnh (BCTC) do cng ty Kim ton v K ton AAC thc hin. 1. Gii thiu tng qut v cng ty Kim ton v K ton AAC. Tn Cng ty: Cng ty Kim ton v K ton AAC Tn giao dch i ngoi: Auditing and Accounting Company Tn vit tt: AAC Lg ca cng ty:

a ch : Tr s chnh 217 Nguyn Vn Linh, TP Nng in thoi: (84) 0511 3 655 886
Fax : (84) 05113655887 E-mail : aac@dng.vnn.vn Website : http ://www.aac.com.vn

1.1. Lch s hnh thnh v pht trin ca Cng ty Cng ty TNHH Kim ton v K ton AAC, trc y l Cng ty Kim ton Nng (DAC) - cng ty Kim ton c lp trc thuc B Ti chnh c thnh lp theo quyt nh s 194/TC/TCCB ngy 01 thng 4 nm 1993 v Quyt nh s 106 TC/TCCB ngy 13 thng 02 nm 1995 ca B trng B Ti chnh, mt trong s rt t cc cng ty kim ton c thnh lp u tin ti Vit Nam. Vic thnh lp cng ty c thc hin trn c s st nhp hai chi nhnh ca hai cng ty hnh ngh kim ton t nm 1991, l: Chi nhnh Cng ty Kim ton Vit Nam (VACO) v Chi nhnh cng ty t vn ti chnh k ton v kim ton (AASC) ti khu vc Min Trung v Ty Nguyn.
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ph hp vi tnh hnh mi v s pht trin cng ty, B Ti chnh c quyt nh s 139/2000/Q-BTC ngy 06/9/2000 v vic i tn Cng ty kim ton Nng DAC thnh Cng ty Kim ton v K ton AAC. Thc hin l trnh chuyn i Doanh nghip Nh nc thnh Cng ty C phn hoc Cng ty trch nhim hu hn, ngy 07/05/2007, Cng ty Kim ton v K ton AAC chuyn i thnh Cng ty Trch nhim hu hn Kim ton v K ton AAC. AAC c B Cng Thng bnh chn l mt trong 05 cng ty kim ton hot ng tt nht ti Vit Nam v c trao gii/cp Thng mi Dch v - Top Trade Services lin tip trong hai nm 2007, 2008. Gii thng ny c trao cho nhng doanh nghip tiu biu, hot ng trong 11 lnh vc Thng mi Dch v m Vit Nam cam kt thc hin khi gia nhp WTO, c nhng ng gp vo s pht trin kinh t x hi ca t nc ni chung v ngnh thng mi dch v ni ring, trong c dch v k ton, kim ton Trong nm 2009 va qua, AAC c i Ting ni Vit Nam, B Cng thng, B Lao ng Thng binh v X hi, B Y t, B Thng tin v Truyn thng, B Vn ha Th thao v Du lch,... bnh chn v trao cp vng Doanh nghip Vit Nam tiu biu. Thng 10/2009, AAC c trao tng danh hiu T chc kim ton nim yt uy tn. Thng 9 nm 2008 AAC chnh thc l thnh vin quc t ca t chc kim ton c tr s ti M Polaris International. 1.2. Nguyn tc hot ng AAC hot ng theo phng chm: c lp, khch quan, trung thc v b mt s liu ca khch hng, cng chnh l li cam kt ca cng ty i vi mi khch hng trn ton quc. 1.3. Mc tiu hot ng AAC gip khch hng v nhng ngi quan tm bo v quyn li hp php ca mnh, cung cp cho h nhng thng tin ch thc v cn thit t chc iu hnh hot ng ca doanh nghip v a ra cc quyt nh qun l ph hp vi thc tin. Hot ng ca AAC nhm gp phn pht hin v ngn nga nhng ri ro cho doanh nghip, tr gip cho hot ng kinh doanh ca doanh nghip c thun li v t hiu qu kinh t cao nht. 1.4. B my t chc qun l

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1.4.1. M hnh phn cp qun l

Tng Gim c Ph tng gim c Gim c cc khi Trng phng v Qun l Kim ton vin chnh (Sau khi c chng ch kimton vin) Tr l kim ton vin cp 3 (Sau khi lm tr l KTV cp 2 c 1 nm) Tr l kim ton vin cp 2 (Sau khi lm tr l kim ton vin cp 1 c 1 nm) Tr l kim ton vin cp 1 (Sau khi c tuyn dng chnh thc n 12 thng sau ) Nhn vin th vic (Trong thi gian th vic 3 thng)

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1.4.2. M hnh t chc phng ban

TNG GIM C

PH TG KHI KIM TON XDCB

PH TG KHI KIM TON

BCTC

KHI KIM TON XDCB

PHNG T VN O TO

CN TP. H CH MINH

PHNG K TON HNH CHNH

KHI KIM TON BCTC

Ban kim sot cht lng

Phn g kim ton XDC B1

Phn g kim ton XDC B2

Ban kim sot cht lng

Phn g kim ton BCT C1

Phn g kim ton BCT C2

Phn g kim ton BCT C 3

Phn g kim ton BCT C 4

1.4.3. Chc nng, nhim v, quyn hn ca cc b phn, c nhn Tng gim c - L ngi i din ton quyn ca cng ty, chu trch nhim trc Php lut v ton b hot ng ca cng ty. - nh gi ri ro ca hp ng kim ton lin quan n hot ng ca cng ty. - Duy tr mi quan h vi cc cn b cao cp ca cng ty.

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- Chu trch nhim gii p cc thc mc v k ton v kim ton c tm quan trng cao. - Chu trch nhim nh gi cng vic kim ton c thc hin. - Chu trch nhim k Bo co kim ton v th qun l. - Chu trch nhim tham gia bui hp vi khch hng sau khi kt thc cuc kim ton hoc y quyn li. Ph Tng Gim c: - c phn cng y quyn gii quyt c th cc vn lin quan n nhn s, hnh chnh, khch hng, v cc vn v nghip v. - Chu trch nhim trc Tng Gim c v Php lut Nh nc v nhng vn c phn cng v y quyn. - Gii quyt nhng vn lin quan n chuyn mn ca mnh. K ton trng: L ngi gip Tng gim c t chc thc hin cng tc k ton, thng k ti chnh v kim sot ni b. C cu t chc phng kim ton BCTC
Trng phng kim ton

Kim ton vin chnh

Tr l kim ton

Hnh 2.2: S t chc phng kim ton Bo co ti chnh Trng, ph phng: - Trng phng chu trch nhim trc Tng Gim c v ng vai tr quan trng trong lnh vc hot ng ca cng ty. Trng phng gi vai tr lnh o trong ban qun l ca cng ty, h c chc nng nh mt cu ni gia Tng Gim c, ban qun l v cc nhn vin trong cng ty, chu trch nhim v cc
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vn lin quan n nhn s, phi hp hot ng v m nhn cc vn v cng vic hnh chnh. - Ph phng l ngi tham mu trc tip cho trng phng, thay mt trng phng iu hnh ton b cng vic trong thi gian trng phng i vng v thc hin cc cng vic do trng phng u quyn. Kim ton vin chnh: - Gim st cng vic ca cc tr l. - Bo co trc tip vi ngi qun l ph trch mt v vic kim ton. - Xem xt giy t lm vic s b, h tr o to nhn vin, sp xp nhn s cho cc cuc kim ton. - c k vo cc bo co kim ton theo s phn cng ca trng phng. Tr l kim ton vin: L nhng ngi tham gia thc hin cng tc kim ton nhng cha c Nh nc cng nhn trng tuyn k thi Kim ton vin cp Quc gia. Ty vo nng lc thm nin cng tc m tr l kim ton vin chia lm ba cp: - Tr l kim ton vin cp 1: l ngi sau thi gian th vic ba thng, c trng tuyn chnh thc vo cng ty cho n mt nm sau . Theo thng l, nhng ngi mi tt nghip cc trng cc trng kinh doanh, cc trng i hc v nhng ngi c trnh , kinh nghim thc tin trong lnh vc kim ton v k ton c th lm vic cho cng ty vi t cch l mt tr l mi vo ngh. - Tr l kim ton vin cp 2: l ngi lm vic cng ty kim ton c hai nm chu trch nhim v cc cng vic m nhm trng giao ph. - Tr l kim ton vin cp 3: l ngi lm vic cng ty c ba nm, c nhiu kinh nghim trong lnh vc kim ton v c th lm trng on kim ton. 1.5.Nhng dch v do AAC cung cp: Cng ty Kim ton v k ton AAC cung cp cc dch v sau: Kim ton, k ton, t vn Thu, t vn ti chnh v qun l, dch v o to v tuyn dng, dch v Tin hc. Trong : Dch v Kim ton: Cng ty AAC cung cp cc dch v Kim ton sau:
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- Kim ton bo co ti chnh. - Kim ton bo co quyt ton vn u t hon thnh. - Kim ton bo co quyt ton d n. - Kim ton bo co ti chnh v mc ch thu. - Kim ton hot ng. - Kim ton tun th. - Kim ton ni b. - Kim ton bo co quyt ton vn u t hon thnh. - Kim tra thng tin ti chnh trn c s th tc tho thun trc. Dch v K ton: Cng ty AAC cung cp cc dch v K ton sau: - Dch v ghi s v gi s k ton. - Hng dn nghip v k ton. - Lp cc Bo co ti chnh nh k. - Chuyn i cc Bo co ti chnh c lp theo VAS, IAS. - Thit k v hon thin m hnh t chc b my k ton. Dch v t vn Thu: Cng ty AAC cung cp cc dch v T vn Thu sau: - T vn vic p dng chnh sch Thu. - T vn cng tc k khai v quyt ton thu. - T vn v cc th tc hon thu v khiu ni v thu. - H tr vic cp nht thng tin v thu v thu quan. Dch v T vn ti chnh v qun l: Cng ty AAC cung cp cc dch v T vn ti chnh v qun l sau: - T vn thnh lp v qun l doanh nghip. - T vn thit lp c ch ti chnh ni b. - T vn vic sa i, b sung ch k ton ti chnh ph hp vi yu cu qun l. - Sot xt bo co ti chnh. - Xc nh gi tr doanh nghip c phn ho hoc ph sn doanh nghip. - Thm nh tnh hnh ti chnh v gi tr ti sn tranh chp, kin tng. Dch v o to v Tuyn dng: Cng ty AAC cung cp cc dch v T o to v Tuyn dng sau: - o to, bi dng k ton v kim ton vin ni b. - Cp nht kin thc ti chnh, k ton, kim ton. - H tr tuyn dng nhn vin k ton v kim ton vin ni b. Dch v Tin hc: Cng ty AAC cung cp cc dch v Tin hc sau: - T vn vic la chn cc phn mm tin hc v k ton ti chnh v k ton qun tr. -T vn vic la chn trang b cc thit b tin hc, ci t h thng thng tin qun l.

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1.6. S lc v quy trnh kim ton bo co ti chnh ti cng ty kim ton v k ton AAC Quy trnh kim ton BCTC ti cng ty kim ton v k ton AAC gm 3 giai on, gm: giai on lp k hoch kim ton, giai on thc hin kim ton v giai on kt thc kim ton c th hin qua s sau:

Lp k hoch kim ton

QUY TRNH KIM TON

Thc hin kim ton

BCTC

Hon thnh cuc kim ton 1.6.1.Lp k hoch kim ton Lp k hoch kim ton l giai on u tin m cc kim ton vin cn thc hin trong mi cuc kim ton nhm to ra cc iu kin php l cng nh cc iu kin cn thit khc cho kim ton.Trong chun mc kim ton quc t 300 (ISA 300) cng nu r chuyn gia kim ton cn lp k hoch cho cng tc kim ton c th m bo c rng cuc kim ton c tin hnh mt cch c hiu qu. Lp k hoch kim ton l giai on u tin cng l giai on quan trng trong mi cuc kim ton, do n s chi phi n cht lng ca ton b cuc kim ton. Ti cng ty kim ton v k ton AAC, quy trnh lp k hoch kim ton c th hin s sau:

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Tm hiu thng tin hoc cp nht thng tin

Tm hiu k/hng

H thng k ton

H thng KSNB

K kt hp ng kim ton

Phn tch bo co ti chnh Tho lun v k hoch kim ton Tham chiu cuc kim ton nm trc

K hoch kim ton Ti liu v thng tin yu cu khch hng lp Kim tra k hoch kim ton 1.6.2. Thc hin kim ton Thc hin kim ton l qu trnh s dng cc phng php, k thut kim ton thch ng vi tng i tng kim ton c th thu thp bng chng kim ton, a ra kin xc thc v mc trung thc, hp l ca BCTC. Ni dung c bn ca giai on thc hin kim ton cng ty TNHH Kim ton v k ton AAC: Quy nh v nhim c ca nhm trng: Nhm trng gi vai tr ht sc quan trng trong ton b qu trnh kim ton. thc hin nhiu nhim v nh: tho lun vi khch hng, lin h khch hng sp xp kim k TSC, t chc lu tr h s, lp k hoch kim ton v phn tch h s, sp xp, kim tra. nh gi cc thnh vin trong nhm Cc quy trnh nghip v pht sinh c trng ca mt doanh nghip: Mi doanh nghip khc nhau c quy trnh cc nghip v pht sinh khc nhau. Tu theo tnh trng yu ca vn m quy nh kim ton vin no thc hin kim tra quy trnh no. 1.6.3. Hon thnh cuc kim ton

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Kt thc kim ton l giai on cui cng ca quy trnh kim ton kim ton BCTC. y l giai on m cc kim ton vin s tng kt ton b qu trnh thc hin kim ton, nu ra kin trao i vi khch hng v pht hnh bo co kim ton.

1.7.T chc h s kim ton H s kim ton c nh ngha l ti liu dn chng cho cng vic ca kim ton vin tin hnh trong cuc kim ton v cc bng chng kim ton thu thp c lm cn c a ra kin ca kim ton vin trong bo co kim ton. H s kim ton l ti liu c lp bi kim ton vin v l cn c kim ton vin cp trn sot xt cng vic m kim ton vin cp di v cc tr l kim ton vin thc hin. H s kim ton ti cng ty kim ton AAC gm: H s thng trc: H s thng trc l ni lu gi nhng thng tin chung v khch hng nh lnh vc kinh doanh, ngnh ngh kinh doanh, tnh hnh v nhn s, c cu t chc, ban lnh o cng ty khch hng, cc quy nh, quy ch nh hng n tnh hnh ti chnh ca cng ty,. H s thng trc lun lun c cp nht qua tng nm bi kim ton vin theo di tt c cc thng tin v s thay i v cc thng tin chung ca khch hng. Kim ton vin tham gia kim ton nm l ngi c trch nhim b sung, cp nht nhng thng tin v s thay i ca khch hng to iu kin thun li cho cc cuc kim ton nhng nm tip theo. H s thng trc bao gm: + Thng tin chung + Cc ti liu v php lut + Cc ti liu v thu + Cc ti liu v nhn s + Cc ti liu v k ton + Cc hp ng quan trng v di hn + Cc quy nh v kim sot ni b H s lm vic: H s lm vic bao gm tt c cc giy lm vic v cc chng t lm dn chng cho cc kt lun cng nh cho cc bc cng vic ca kim ton vin thc hin kim ton trong nm . H s thng trc c lu gi theo tng nm, do , mi lm c mi cng ty khch hng li c mt h s lm vic mi. - Trn ba ca mi h s kim ton u ghi r l h s thng trc hay h s lm vic, ghi r tn cng ty khch hng, m khch hng, nm kim ton i vi h s lm vic. XX+ M in thoi vng+ - +STT Trong : + XX: y l hai k t dng ch, vit in hoa, l k hiu cho loi hnh kim ton. V y ch cp n loi hnh kim ton bo co ti chnh nn hai k t u tin l TC.

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+ M in thoi vng: c quy nh dng s v c th t mt n ba s,v hin nay m vng ca cc tnh thnh trong c nc c th t mt n ba s. iu ny to s thun tin cho cng tc qun l khch hng theo tng tnh, thnh ph. + STT: y l s th t ca cc khch hng khi n s dng dch v ca cng ty, sau khi phn loi khch hng theo tng tnh, thnh ph. S th t c nh theo ch s tng dn theo thi gian pht sinh v bt u bng 1. Ngha l trong cng mt tnh hoc thnh ph, khch hng no pht sinh sau th s c nh s th t sau khch hng pht sinh trc . * V d: TC054-029 TC: K hiu ca loi hnh kim ton bo co ti chnh. 054: m vng ca tnh Tha Thin Hu 029: khch hng s 29 Vy: y l m s ca mt khch hng s 29, v kim ton bo co ti chnh ti Tha Thin Hu. T chc giy lm vic Chc nng ca giy lm vic trong mt cuc kim ton: Giy lm vic l ni th hin s phn cng, phi hp cng vic kim ton. L cn c kim ton vin gim st v kim tra li cng vic ca cc tr l L bng chng chng minh cho bo co kim ton. Lm cn c lp k hoch v tin hnh cuc kim ton nm sau. Nguyn tc sp xp v nh s giy lm vic: Giy lm vic c k hiu bng cc ch ci in hoa, c cng ty quy nh c th cho tng khon mc. Quy nh v nh ch mc giy lm vic ( Ph lc 1) Nguyn tc sp xp giy lm vic: Giy lm vic ca mi khon mc c sp xp theo th t ca mi khon mc trn bng cn i ti khon. Trong mi khon mc, giy lm vic c sp xp nh sau: a. T u tin y l giy lm vic u tin v c lp theo cc khon mc trn bng cn i k ton. Ni dung ca t u tin bao gm: S liu ca ti khon c kim ton trc khi kim ton do khch hng cung cp bao gm: s d u k, s pht sinh tng, s pht sinh gim v s d cui k. S liu ca ti khon c kim ton sau khi kim ton v cc chnh lch (nu c) Tng hp ca cc ti khon con (nu c ) ca ti khon tng hp th hin trn cc bo co ti chnh.
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Kt lun v ngh ca kim ton vin i vi ti khon kim ton bao gm tng hp cc iu chnh. b. T th 2 Ni dung chnh ca t th 2 ny l: Mc tiu kim ton khi thc hin kim ton tng khon mc c th. Ti liu yu cu i vi tng khon mc Cc th tc kim ton chi tit c yu cu thc hin i vi tng khon mc c th. c. T th 3 tr di Ni dung c phn nh chnh trong t th 3 tr i l: Cc th tc kim ton thch hp c thc hin i vi tng khon mc c th Nhng tnh ton c lp ca kim ton vin so snh vi vic ghi nhn trong s ca khch hng, hoc nhng ni dung kim tra ca kim ton vin. d. Bin bn kim k ca khch hng hoc giy xc nhn ca bn th ba T giy th t c th l bin bn kim k qu, bin bn kim k hng tn kho,giy xc nhn s d ti khon tin gi ngn hng hay l giy xc nhn phi thu khch hng.Nhng giy t ny l do khch hng cung cp cho kim ton vin. Nu trong trng hp, khch hng khng cung cp ti liu th nhim v ca kim ton vin l phi tm cc ti liu khc thay th. Chng hn nu khch hng khng cung cp c xc nhn s d tin gi ngn hng th kim ton vin s dng s ph ngn hng ngy 31/12 thay th. e. Cc loi giy t c lin quan khc y l bao gm cc giy t khc cn li c lin quan n ti khon c kim ton v ch lin quan n cuc kim ton mt nm ti chnh. V d: S ci ti khon c kim ton. S tng hp i ng ca ti khon c kim ton Kh c cc khon n vay ngn hn lin quan n cuc kim ton nm. Tt c cc giy lm vic u c nh s ch mc, cc giy lm vic ca cng mt ti khon c nh ch mc ging nhau. i vi nhng ti khon con, ch mc c nh s sau du gch ngang. S trang trn giy lm vic c nh s mt cch lin tc ch khng nh s t. V d, t ch o c 2 trang th c nh t 1 n 2, sau , t chng trnh s c nh th 3,..

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2. Thc t vn dng k thut thu thp bng chng trong qu trnh kim ton bo co ti chnh ti cng ty Kim ton v K ton AAC 2.1. Kim tra: 2.1.1. Kim tra vt cht AAC tin hnh kim tra vt cht i vi cc khon mc m s tn ti vt cht ti thi im kim k l c thc. Ti sn c nh, hng tn kho, tin l nhng khon mc l AAC lun cp n i vi k thut ny. u im ca kim tra vt cht l cho kt qu c tin cy rt cao nu kim ton vin thc hin ng quy trnh v th tc ca n. V l do nh vy nn kim tra l mt k thut m c Cng ty Kim ton v K ton AAC thc hin nhiu v ph bin nht trong cc cuc kim ton. i vi cc khon mc m vic kim k v cc l do khc nhau m kim ton vin khng thc hin ngay ti cuc kim ton th kim ton vin s chng kin kim k ti mt thi im trc . V d, AAC thc hin kim ton bo co ti chnh cho cng ty X nin 2010. Cng ty X l mt cng ty khai thc khong sn, ti sn c nh l xe i, xe xc, xe ti, cu ti.Hin ti cng ty c vn phng Nng nhng hot ng khai thc sn xut ca cng ty thuc huyn Phc Sn, Qung Nam. Ngy 12/3/2011 AAC tin hnh vic kim ton i vi cng ty, nhng trc cng ty X mi kim ton vin AAC n tham gia kim k TSC ti khu vc khai thc ca cng ty Phc Sn ngy 28/2/2011. Kt qu nh sau
CNG TY TNHH KIM TON V K TON AAC Tn khch hng: Cng ty CP khai khon X Ngy kha s: 31/12/2010 Ni dung: PHIU KIM K TI SN C NH Ngi lp CT Ngi sot xt 1 Ngi sot xt 2 D731 Tn Nguyn vn A 26/61 Ngy 28/2/201 1

a im:Bi khai thc huyn Phc Sn, Qung Nam Thi im kim k:9h ngy 28/2/2011
S liu S liu theo m thc s sch, th t TSC (**) 4

Stt 1 . Xe ti 2 .

Tn TSC

M s D12

vt

Chnh lch (*)

Ghi ch Vn ang s dng

Chic 4

D13

Chic 2

Vn ang s dng

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Cn cu 3 . Xe r mooc 4 . Gin khoan 5 . 6 . 7 . 8 . D14 Chic 1 1 Vn ang s dng

D15

Vn ang s dng

Xc nhn ca khch hng

(Ch k, h tn, chc danh)

(*) Mi chnh lch phi c gii thch r trc khi kt thc kim k

(**) Ngun i chiu s liu phi c ghi r. Chn mt trong hai hoc ghi ngun khc nu c
CNG TY TNHH KIM TON V K TON AAC Tn khch hng:Cng ty CP khai khong X Ngy kha s: 31/12/2010 Ni dung: PHIU KIM K HNG TN KHO Ngi lp CT Ngi sot xt 1 Ngi sot xt 2 D532 Tn Nguyn Vn A 27/61 Ngy 28/2/201 0

Tn kho hng:

Kho A v Kho B

a im:huyn Phc Sn Thi im kim k:15h ngy 28/2/2011 Chng loi vt t, hng ha:

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(nguyn vt liu, thnh phm, sp d dang, ...)

S liu S liu theo s m thc sch, th t kho (**) 19 19

Stt

Tn hng ha, vt t

M s

vt

Chnh lch (*) Kho A

Ghi ch

9 . 1x2 1 0 1x4 . 1 1 Ct th . 1 grafit 2 . 1 3 . 1 4 . 1 5 . 1 6 .

A11

Khi

A12

Khi

38

38

Kho A

B11

Khi

40

40

Kho B

B12

Khi

54

54

Kho B

Xc nhn ca khch hng

(Ch k, h tn, chc danh) (*) Mi chnh lch phi c gii thch r trc khi kt thc kim k
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(**) Ngun i chiu s liu phi c ghi r. Chn mt trong hai hoc ghi ngun khc nu c c bit, khi nhc n kim k th khng th b st ti khon tin mt. Tu theo tng cng ty m lng tin trong qu l nhiu hay t. Nhng d s khc bit ny c ln n u th nguyn tc k ton c bn l phi kim qu mt cch thng xuyn. i vi k ton, cng vic ny gip kim sot ni b c tt hn, ng thi nhanh chng pht hin ra cc sai st, chnh lch nu c v iu chnh ngay. Vic kim qu c th din ra hng ngy, vo cui cc bui lm vic ( nu gi tr tin mt nh thc hin mt cch d dng ), nhng cng c th c tin hnh vo cui cc thng nu s d tin mt qu ln v mt nhiu thi gian thc hin. Cn i vi kim ton, bng chng i chiu vi s sch cng nh a ra kt lun chnh l bin bn kim qu ti thi im lp bo co ti chnh. Khng ging nh hng tn kho hay ti sn c nh, vic kim qu c th din ra rt nhiu ln trong nm, tuy nhin, bng chng kim ton lin quan, ph hp ch l kt qu kim k ti thi im kt thc ca k k ton ang c kim ton.
CNG TY TNHH KIM TON V K TON AAC Tn khch hng: cng ty TNHH X Ngy kha s: 31/12/2010 Ni dung: PHIU CHNG KIN KIM K TIN MT Ngi lp CT Ngi sot xt 1 Ngi sot xt 2 D132 Tn 29/61 Ngy

a im kim k: Thi im kim k: gi..ngy .. thng .. nm.. i din DN tham gia kim k: (H v tn, chc danh) Stt 1. 2. 3. 4. 5. 6. 7. 500.000 200.000 100.000 50.000 20.000 10.000 5.000 Loi tin S lng (t) 7 13 80 7 19 45 6 S tin () 3.500.000 2.600.000 8.000.000 350.000 380.000 450.000 30.000
TRANG 29

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8. 9.

2.000 1.000

4 3 2 2

8.000 3.000 100 200

10. 500 11. 200 12. 100 Cc loi giy t khc (ngn phiu, sc.....) Tng cng (1) S liu theo s qu (2) n Phiu thu s . Ngy V Phiu chi s Ngy. Chnh lch (1) (2) L do chnh lch:........

14.979.300 14.979.257

43

Tin...l....................................................................................................................... ...................................... Cc loi giy t khc c kim k bao gm (tn, s lng, s tin): Xc nhn ca DN vin Kim ton ( chng kin kim k)

(Ch k, h tn, chc danh) tn)

(Ch k, h

Trong trng hp s dng k thut kim tra vt cht, cc bng chng c coi l c hiu lc chnh l cc bin bn kim k c y cc ch k v ph hp vi cc qui nh v mu biu. Tuy nhin, bng chng kim k ny cng c th tr nn v hiu nu qui trnh kim k khng c thc hin mt cch ng n. c bit, i vi cc ti khon c s d ln, c tnh trng yu cao th vic kim k m khng c s chng kin ca KTV l coi nh khng c tc dng. Lc , thu thp bng chng phc v cho vic kim ton, KTV bt buc phi tin hnh kim k li.
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2.1.2. Kim tra ti liu Kim tra ti liu l cng vic khng th thiu trong mi cuc kim ton ti AAC, bi v c nhng khon mc nh doanh thu, cng n hay cc hp ng kh c, k thut kim tra ti liu th hin l mt bin php u vit nhanh chng v gi tr bng chng em li c sc thuyt phc cao. C hai cch kim tra ti liu gm kim tra t s sch n chng t gc v ngc li, trong cch kim tra th nht c cng ty thc hin ph bin v em li hiu qu cao trong vic thu thp bng chng. Vic u tin khi kim tra mt ti khon, kim ton vin i chiu s liu gia cc s sch vi nhau, kim tra s d u v cui k ri sau mi tin hnh kim tra chi tit vo nghip v chi tit tng ti khon. KTV phi kim tra s d u k ca cc ti khon m bo rng n v kt chuyn s d ng. Mc y v tnh thch hp ca bng chng kim ton v s d u nm phi thu thp ph thuc vo: Ch k ton m n v p dng; Bo co ti chnh nm trc c kim ton hoc cha c kim ton v ni dung ca bo co kim ton nm trc (nu kim ton); Ni dung, tnh cht ca cc ti khon v cc ri ro c sai st trng yu nh hng n bo co ti chnh nm nay; Tnh trng yu ca cc s d u nm lin quan n bo co ti chnh nm nay. KTV phi xem xt cc s d u nm c phn nh theo ch k ton c p dng trong nm trc v c p dng nht qun trong nm nay. Nu c thay i ch k ton th KTV phi xem xt nhng thay i cng nh vic thc hin v trnh by trong bo co ti chnh nm nay. Mt cch nhanh chng v chnh xc nht kim ton vin i chiu s liu u nm nay vi s liu cui nm trc c kim ton nu cng ty khch hng l khch hng c. Nu l khch hng mi ca cng ty kim ton vin c th s dng cc th nghim b sung thu thp bng chng v s d u k, v d nh vi ti khon phi thu kim ton vin c th ly s d cui k bn n cng s pht sinh bn c tr s pht sinh bn n trong k s ra c s d u k v i chiu vi bng cn i pht sinh ca n v xem c khp khng. i vi hng tn kho u nm, kim ton vin phi thc hin cc th tc kim ton b sung bng cch gim st kim k thc t trong nm hoc cui nm nay, i chiu s lng, gi tr nhp, xut t u nm n thi im kim k thc t v tnh ra hng tn kho u nm. i vi s d tin gi ngn hng, cc khon phi thu, phi tr cng c th thc hin th tc xc nhn s d u nm ca ngi th ba. S kt hp cc th tc kim ton ny s cung cp cho kim ton vin y bng chng kim ton thch hp Cng vic kim tra s d u k thng thng do trng on kim tra cng mt lc tt c cc ti khon hoc cc kim ton vin kim tra khi c phn cng tng ti khon c th. Nu l trng on kim tra th trnh by trong giy lm vic nh sau:
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CNG TY KIM TON V K TON - AAC

Tn khch hng: Cng ty TNHH X Ch :......Kim tra s d u nm ..................... Nin :31/12/200x.. Ngi lp Nguyn vn A Ngi kim tra Trn vn B Ngy 04/03/200x+1 Ngy 05/03/200x+1

Trang 1

Phng php: i chiu s d u k vi s d cui k trn bo co kim ton ca k k ton lin trc. Kt lun: Tt c u khp ng s liu n v Khi c trng on phn cng c th cc ti khon cho cc thnh vin trong nhm, cc thnh vin bt u tin hnh kim tra, i chiu s liu trn s ci vi bng cn i s pht sinh, bng cn i k ton. Nu cng ty khch hng c s dng bng k chng t th thun tin cho vic kim tra chng t sau , KTV cng phi i chiu gia cc bng k v s ci m bo bng k c th c s dng lm cn c kim tra ln chng t gc. Sau , KTV tip tc kim tra chi tit tng nghip v. Trn thc t cc thnh vin trong on kim ton khng th kim tra ht tt c cc chng t pht sinh trong k c, bng cc k thut chn mu khc nhau mi thnh vin s chn cc nghip v tiu biu kim tra. C th nh, chn cc nghip v c s tin ln (theo xt on ca kim ton vin) kim tra, cc nghip v pht sinh vi ni dung tng t th kim tra in hnh mt vi nghip v (ph chuyn tin ngn hng, ph ng b, hay cc nghip v pht sinh u n v gi tr khng chnh lch nhau ln). Trong trng hp n v khch hng c th cung cp s tng hp i ng ca tng ti khon th vic khoanh vng kim tra tr nn tng i d dng. Khi xem qua s tng hp i ng, KTV s xc nh c nhng nghip v l, bt thng v t trng tm ch . Cn li, d kim ton ti khon g i na th tt c cc nghip v lm pht sinh chi ph u phi c xem xt k lng. V d, Doanh nghip X l doanh nghip nh nc(c vn nh nc ln hn 50%). i vi ti khon tm ng, sau khi i chiu v thy khp ng gia s tng hp v s chi tit, kim ton vin tin hnh kim tra nghip v pht sinh. Trong nm nhn vin cng ty tm ng i cng tc xa kh nhiu nghip v, trong mi thng c t nht hai chuyn cng tc bng my bay, kim ton vin tin hnh kim tra cc chng t c lin quan v nhn thy rng ngoi c cc quyt nh i cng tc ca gim c, ha n gi tr gia tng v my bay, giy i ng u c ng du y . Nhng kim ton vin khng thy th ln my bay ca
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nhng ngi i cng tc trong c c gim c. Tin hnh hi k ton tng hp th c bit l cng ty cha bit thng t l i cng tc bng my bay phi c th ln my mi c ghi nhn l chi ph hp l hp l. y l thng t 97/2010/TT BTC p dng cho cc doanh nghip c vn nh nc ln hn 50%v c th cng ty cha cp nht c. Theo thng t ny tt c gi tr cc v my bay s khng c a vo chi ph hp l hp l khi tnh thu thu nhp doanh nghip. Kim ton vin ghi ra giy lm vic nh sau v ngh n v b sung CNG TY KIM TON V K TON - AAC
Tn khch hng: Cng ty TNHH ABC Ch :TK 141.. ..................... Trang 1/2 Nin :nin 2010.. Ngi lp D Phng Ngi kim tra Trn Dng Ngha Ngy 04/03/200x+1 Ngy 05/03/200x+1

S d u k: Pht sinh N: Pht sinh C: S d cui k: Lch:

S n v 68,796,660 236,962,663 153,947,614 151,811,709 -

s sau kim ton 68,796,660 236,962,663 153,947,614 151,811,709 -

Kt lun: 1. cui k cng ty cn 46,234,546d cha i chiu ti 31/12/2010 ngh b sung 2. Cc nghip v i cng tc bng my bay khng c th ln my bay, tng s tin l 23,567,379 ngh b sung CNG TY KIM TON V K TON - AAC
Tn khch hng: Cng ty TNHH ABC Ch :TK 141.. ..................... Trang 2/2 Nin :nin 2010.. Ngi lp D Phng Ngi kim tra Trn Dng Ngha Ngy 04/03/200x+1 Ngy 05/03/200x+1

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Mc tiu: m bo cc khon tm ng l c thc, c ghi nhn y , chnh xc, v c trnh by trn BCTC ph hp vi chun mc v ch k ton hin hnh Th tc kim ton: Cc th tc chung: Kim tra cc nguyn tc k ton p dng nht qun vi nm trc v ph hp vi quy nh ca chun mc v ch k ton hin hnh. Kt lun: Khng c thay i nguyn tc k ton p dng v vic thc hin cc nguyn tc nht qun v theo chun mc v ch k ton hin hnh Kim tra chi tit: 1. Thu thp bng tng hp chi tit cc khon tm ng v i chiu s d tng hp tm ng vi s d trn s ci. S liu trn s ci: 151,811,709 d n S liu trn bng k chi tit SDCK: 151,811,709 d n Lch : 0 Kt lun: s liu trn bng k chi tit khp ng s ci 2. kim tra chng t vi s d tm ng ln ph hp vi chnh sch tm ng ca doanh nghip s d tm ng i tng T Minh Tm 56,000,000 kim tra cc chng t tm ng pht sinh trong nm pht sinh trong nm lin quan n i tng T Minh Tm, i vi chng t pht sinh i ng chi ph tham chiu giy lm vic cc ti khon chi ph 3. i chiu s c xc nhn vi s liu trn s liu trn s chi tit Ti ngy 31/12/2010 n v cha i chiu s d vi cc i tng sau stt 1 2 3 4 tn S d Ghi ch Hong Bch 14,238,674 Phng k hoch Nh phng 23,474,224 Phng vt t Lm phng 8,521,648 Phng k ton Tng 46,234,546 ngh b sung i chiu. 4.Kim tra pht sinh: Cc chng t: TU011,TU012,TU021,TU025,TU033,TU034,TU044,TUO47,TU051,TU057,T U064,TU069,TU077,TU078,TU088,TU083,TU099,TU0912,TU102,TU104,T U114,TU118,TU129 tng s tin 23,567,379 Ni dung: chi ph mua v my bay khng c th ln my bay
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ngh n v b sung 5.Kim tra th tc cut-off: Kim tra cc nghip v pht sinh trong thng 1/2010 m bo n v ghi nhn ng k n v ghi nhn ng k V d vi ti khon 111, kim ton vin c lt s ci v xem ni dung nghip v hoch ton nh vy c ph hp khng v kim ton vin pht hin ra hai nghip v nh sau Ct CT05/3 CT 89/7 CT12/9 Ni dung Mua thit b in Chi tip khch Chi tin hi hp / 331 133 642 S tin Ghi ch 4.564.389 Khng MST 456.439 1.278.327 M s thu ghi bng bt bi 133 127.833 642/ 16.630.000 ngh loi tr khi tnh thu TNDN 133/ 1.663.000 334/ 58.450.000 n v hoch ton vo qu lng l cha ph hp

CT36/11 Chi khen thng, chi l

Trn giy lm vic kim ton vin th hin CNG TY KIM TON V K TON - AAC
Tn khch hng: Cng ty TNHH ABC Ch :TK 111.. ..................... Trang 1/2 Nin :nin 2010.. Ngi lp D Phng Ngi kim tra Trn Dng Ngha Ngy 04/03/200x+1 Ngy 05/03/200x+1

S d u k: Pht sinh N: Pht sinh C: S d cui k: Lch:

S n v 221,378.897 1,254,356,263 1,144,666,453 331,068,707 -

s sau kim ton 221,378,897 1,254,356,263 1,144,666,453 331,068,707 -

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CHUYN

Kt lun: 1.Bin bn kim k qu ti 31/12/2010

AC ( c v kim tra) 2. Cc phiu chi CT)/3 v CT89/7 MST khng c hoc ghi bng bt bi (s tin:5,842,716) ngh n v kim tra x l Phiu chi CT12/9 chi tin hi hp(chi ph khng hp l hp l) ngh loi tr khi tnh thu thu nhp doanh nghip. (s tin:16,630,000) Phiu chi CT36/11 chi khen thng, chi l n v hoch ton vo qu lng l cha ph hp ngh dng ngun khc(s tin:58,450,000)

CNG TY KIM TON V K TON - AAC

Tn khch hng: Cng ty TNHH ABC Ch :TK 111.. ..................... Trang 2/2 Nin :nin 2010.. Ngi lp D Phng Ngi kim tra Trn Dng Ngha Ngy 04/03/200x+1 Ngy 05/03/200x+1

Mc tiu: m bo cc khon tin v tng ng tin l c thc; thuc quyn s hu ca DN; c hch ton v nh gi y , chnh xc, ng nin ; v trnh by trn BCTC ph hp vi cc chun mc v ch k ton hin hnh. Th tc kim ton: Cc th tc chung: Kim tra cc nguyn tc k ton p dng nht qun vi nm trc v ph hp vi quy nh ca chun mc v ch k ton hin hnh. Kt lun: Khng c thay i nguyn tc k ton p dng v vic thc hin cc nguyn tc nht qun v theo chun mc v ch k ton hin hnh. Kim tra chi tit: 1.Thu thp bng tng hp s d tin i chiu vi s ci v bin bn kim k qu tin mt. S d cui k trn s ci: 331,068,707 S liu trn bin bn kim k: 331,068,700 Lch : 7 L do lch: tin l Kt lun: s liu trn s ci khp ng bin bn kim k

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2.Kim tra pht sinh Ct CT05/3 S tin Ghi ch 4.564.389 Khng MST 456.439 CT 89/7 Chi tip khch 1.278.327 M s thu ghi bng bt bi 133 127.833 CT12/9 Chi tin hi hp 642/ 16.630.000 ngh loi tr khi tnh thu TNDN 133/ 1.663.000 CT36/11 Chi khen thng, chi l 334/ 58.450.000 n v hoch ton vo qu lng l cha ph hp 3. Kim tra vic trnh by cc khon tin v tng ng tin trn BCTC S d tin c trnh by trn M s 111 ca BCTC s liu khp ng Ngoi ra vic kim tra ti liu cn kim tra cc hp ng, bin bn, cam kt. v d nh hp ng vay qua kim ton vin xc nhn rng cng ty vay vi li sut bao nhiu c vt qu li sut c bn khi vay c nhn hay khng v vic trch trc v phn b chi ph li vay c ph hp vi thi gian i vay khng. Khi kim ton khon mc ti sn c nh phn khu hao, kim ton vin ngoi vic kim tra xem xt ha n, phiu nhpth cn phi kim tra bng bo gi ca i tc cng ty cung cp xem c ph hp vi chi ph cng ty b ra hay khng, kim tra bin bn nghip thu ti sn c nh v cht lng, quy cch, kim tra bin bn a ti sn vo s dng qua kim ton vin tnh li khu hao xem thi gian khu hao ca cng ty c ph hp hay khng 2.2. Quan st Mc d bng chng vt cht c coi l c s ch yu a ra nhng kt lun cho vic kim ton, nhng thc t, trong rt nhiu trng hp, KTV cng cn phi s dng n k thut quan st nm bt c mc tin cy ca cc bng chng ny hoc cng c thm tnh hiu lc ca chng. Trong qu trnh kim ton, hu nh cc KTV u khng th hin k thut ny trn giy lm vic, v vy rt kh nhn ra s p dng ca n. Tuy nhin, i vi cc KTV c kinh nghim th quan st l mt s b sung rt cn thit cho cc k thut khc. V d, cng ty ABC kinh doanh dch v du lch, trong k c xy dng mt con ng dn vo khu du lch phc v khch tham quan, n 31/12/200X cng trnh xy dng c bn ny vn cha quyt ton do cc bt ton hch ton tng ti sn c nh v trch khu hao l cha c trong s sch. Tuy nhin kim ton vin quan st thy rng mc d con ng cha hon thnh xong hon ton, nhng do nhu cu phc v khch du lch cng ty a con ng vo s dng on lm xong. Tin hnh phng vn cng nhn v nhng ngi lin quan th
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bit c rng con ng c s dng t thng 10. Nh vy con ng a vo s dng m cng ty vn cha tm hoch ton tng ti sn c nh v cha trch khu hao vo chi ph l cha ph hp. Kim ton vin kin ngh n v tm ghi tng ti sn v trch phn khu hao tng ng trong k. V d khc, khi AAC kim ton ti cng ty X, KTV chu trch nhim kim ton ti khon hng tn kho, trong lc thu thp ti liu v bng chng vt cht lu h s th nh quan st pht hin ra rng ti kho cng ty cha rt nhiu ct-pha l cng c dng c n v dng xy lp. Trong qu trnh kim k kim ton vin quan st thy rng do bo qun khng cn thn, rt nhiu cot-pha thm nc v mc nt. T l h hi l vo khong 30%. Kim ton vin tin hnh trao i vi k ton ca n v v kin ngh n v c bin php x l s cotpha mt phm cht trn l lp d phng ghi N TK632/C TK 159 hoc ghi gim s s cng c dng c ghi N TK 138/C TK153 sau ghi N 632/C 138. Nh vy, nh vo vic quan st, KTV pht hin ra c mt thiu st trong qu trnh hch ton ca n v v yu cu b sung. Khng ch c thc hin mt cch ngu nhin khi bt gp mt s vic bt thng no , k thut quan st cn c s dng phn ln l bc u nh gi hiu qu ca h thng kim sot ni b. Bng vic quan st, KTV c th nhn thy c s phn cng, phn nhim c thc hin nh th no, cc cch thc lp v lun chuyn chng t ra sao. Ngoi ra, nu tinh t, KTV hon ton c th nh gi kh nng thc hin cng vic ca cc k ton vin cng ty khch hng thng qua vic quan st qu trnh thao tc v thc hin cc cng vic k ton. V kha cnh ny, quan st c th gip tr li nhng cu hi nh: i ng k ton c kinh nghim hay khng? H c s dng thnh tho phn mm k ton hin ti khng? Vic phn cng phn nhim gia h nh th no? C khoa hc v hp l? Hay n gin, h c tun th nghim ngt nhng nguyn tc k ton hay qui nh ca cng ty hay khng? p n cho nhng vn trn gp phn khng nh trong vic nh gi ri ro kim sot trc khi i vo kim tra chi tit tng ti khon. V d, KTV ca AAC khi kim ton ti khon Tin mt thng s xem ti cng ty c kt st hay khng. Nu c th ai l ngi c thm quyn c s dng v qun l ra sao. Trn thc t, nu ch c th qu l ngi c m kt st th c th xem nh tin ti qu l c kim sot tt. Trong trng hp n v khch hng khng c kt st v vic tch bit tin ca cng ty cha c thc hin mt cch ng n th khi tin hnh kim ton, KTV lun ch tng thm cc th nghim c bn gim thiu ti a ri ro kim ton. Tm li, mc d quan st khng phi l mt k thut c th hin r rng trong qu trnh lm vic, nhng cc KTV ca AAC u pht huy ti a hiu qu ca phng php ny, v n l mt s b sung rt cn thit cho cc k thut cn li, l mt cch kim chng hu hiu v nng cao tin cy ca cc bng chng vt cht khc. 2.3. iu tra, phng vn Mc d nhng bng chng c c t iu tra, phng vn mang tnh ch quan rt ln, nhng n l cng c quan trng gip kim ton vin nh gi tng qut v
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cng ty khch hng, h tr cho kim ton vin a ra mc trng yu cng nh xc nh khi lng cng vic sau ny. Mc khc, iu tra phng vn c tc dng cng c cc phng php khc. Cc thng tin m kim ton vin cn nghi vn th s dng dng cu hi ng hi nh lc hay khng hoc l s dngnh th no ngi tr li gii thch vn c th hn. i vi cc khch hng c kim ton ln u tin th iu tra phng vn l thao tc khng th thiu trong bt k trng hp no. K thut ny s c KTV s dng k hn v vi khi lng cng vic nhiu hn, v l ln u tin tip xc vi h thng k ton ca n v, vic thu thp nhng thng tin cn thit ban u ng vai tr rt quan trng trong qu trnh kim ton. giai on thc hin cc th nghim kim sot, KTV s s dng k thut ny thu thp bng chng v s tn ti v s vn hnh ca h thng kim sot ni b. Trong thc t, i vi nhng khch hng c quy m hot ng ln, c cu t chc ca b my k ton phc tp, AAC s s dng bng cu hi chun b trc phng vn tm hiu v h thng kim sot ni b ca khch hng, qu trnh thc hin phng vn v lu kt qu s c thc hin trn my tnh c nhn ca nhn vin AAC. Cc bng cu hi ny lin quan trc tip n mt s phn hnh, khon mc quan trng. V d, khi thc hin kim ton bo co ti chnh ti Cng ty Y, xc nh y l mt cng ty ln, vi c cu t chc v cc quy ch ni b phc tp, kim ton vin s dng bng cu hi son sn theo mu ca AAC phng vn Gim c v K ton trng ca n v nhm thu thp bng chng nh gi ban u v h thng kim sot ni b ca n v
Khch hng: Ch s B6 Nin : Ch : CC TH TC KIM SOT I VI CHU K NGHIP V PHT SINH CH YU Trang

CU HI TI SN C NH 1. Vic mua sm TSCD c qui nh nh th no (chnh sch mua, thm quyn ph duyt)?

CC TH TC KIM SOT Ph GD ph trch SX xut vi HDQT HDQT hp thng nht ch trng v lp t trnh bo co NXB ph duyt T chc u thu: gi h s mi thu NXBGD ph duyt; c k hoch u thu, ng bo, bn h s mi thu, m thu, xt thu bo co kt qu xt thu v xin kin ph duyt ca NXBGD..

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2. Doanh nghip c thc hin nhng th tc m bo rng TSCD mua theo ng n t hng c ph duyt bi cp c thm quyn (v m t, s lng, cht lng v vic chuyn giao quyn s hu);rng tt c nhng khon thanh ton i vi TSC u c cp c thm quyn ph duyt, c thc hin kp thi v lin quan n vic mua sm nhng TS ny (bao gm c nhng th tc v ng trc cho nh cung cp, hoc mua hng tr ngay);v c ghi chp vo s k ton c lin quan mt cch kp thi? 3.Doanh nghip c thc hin nhng th tc m bo rng tt c cc ho n mua TSC v cc chi ph c lin quan n cc TS ny c ghi nhn mt cch y v hp l. 4. i vi mi nghip v thanh l TSC, doanh nghip c m bo rng vic cung cp tn dng cho ngi mua hoc nh gi bn TSC u c cp c thm quyn ph duyt? 5. Doanh nghip c nhng th tc m bo rng tt c cc TS thanh l c pht hnh ho n v ghi nhn y trong s sch k ton? 6. Doanh nghip c nhng th tc m bo rng t l khu hao p dng ph hp vi chnh sch k ton ca doanh nghip? 7. Doanh nghip c nhng th tc m bo rng cc bt ton ghi chp trn s k ton lin quan nm TSC l chnh xc v c cp c thm quyn ph duyt? 8. Doanh nghip c nhng th tc m bo rng c s i chiu thng xuyn gia s ci v s chi tit? 9. Doanh nghip c nhng th tc m bo an ton i vi ti liu chng nhn quyn s hu ca TS? i vi nhng TSC c kh nng di chuyn c v c th nhng bn c th doanh nghip c nhng th tc m bo rng
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Sau khi c s ph duyt ca NXBGD, cng ty tin hnh k hp ng thc hin vic mua TS -Khi nhn TS v th thnh lp t gip vic thc hin vic kim tra, giao nhn TS theo ng hp ng v lp bin bn nghm thu TS. -Vic thanh ton c thc hin ng theo tin hp ng c k kt theo h s d thu. -Vic ghi s k ton i vi nghip v thanh ton vic mua ti sn c thc hin kp thi ngay khi pht sinh. -n v theo di v tp hp chi tit y cc ho n lin quan cng nh chi ph pht sinh lin quan n vic mua TS. -Khi tin hnh thanh l TS n v thnh lp H thanh l TS, c quyt nh ph duyt ca HQT, tin hnh cc th tc thanh l: ng bo, mi thu... -Sau khi H thanh l thng nht vic thanh l TS, th phng k ton tin hnh xut ho n thanh l v ghi s k ton. -T l khu hao ca n v c thc hin theo quy nh ca Nh nc (Q 206/2003-Q-BTC) -TSC ca n v c m th theo di TSC v vic ghi chp lin quan n TSC c G ph duyt. -Hng thng n v lp bng khu hao v i chiu gia chi tit v tng hp ca TS. -H s TS do phng KT gi. Phng tin vn ti khi khng hot ng th c bo qun ti cng ty do bo v gi v vic di chuyn phng tin phi c giy iu ng ca G.
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chng c bo v an ton v kim tra thng xuyn? MUA HNG 1. S lng v gi c t mua hng c thit lp v duy tr nh th no (v d: chnh sch t mua li, vic xem xt t l chit khu, ngun cung cp,..)?

2. Bng cch no doanh nghip m bo rng cc n t hng u c cp c thm quyn ph duyt? 3. Bng cch no doanh nghip m bo rng (1) nhng ngi chu trch nhim ph duyt n t hng khng chu trch nhim nhn hng hoc ghi chp vo s k ton; (2) ngi chu trch nhim nhn hng khng phi l ngi ghi chp s sch k ton; (3) nhng ngi ph duyt vic mua hng s khng phi l ngi thc hin vic thanh ton; (4) nhng ngi chu trch nhim chuyn tin n cho ngi th hng khng phi l ngi ghi chp s k ton (nguyn tc bt kim nhim)? 4. Doanh nghip c nhng th tc m bo rng cht lng v s lng hng t mua ph hp vi n t hng c cp c thm quyn ph duyt v hng t mua c ghi chp kp thi?

- Phng k hoch SX lp d tr v vic s dng vt t, sau trnh G cng ty duyt v chuyn cho cn b vt t (phng t chc hnh chnh). - So snh i chiu gi c ca t nht hai nh cung cp, i vi vt t c th th c t mua ngay ti nh cung cp. -Phng k hoch sn xut v phng k ton ti v cng phi hp tin hnh lm hp ng mua vt t v trnh G ph duyt. -Phng kho vn v cn b vt t chu trch nhim nhn hng theo n t hng; v chuyn chng t nhn hng ln cho phng k ton thc hin vic ghi s; phng k ton chu trch nhim vic thc hin thanh ton vi nh cung cp; k ton chu trch nhim chuyn tin cho nh cung cp vic ghi s do k ton tng hp.

-Phng kho vn sau khi kim tra lng hng thc t vi n hng v xc nhn lng hng nhp kho thc t chuyn chng t cho k ton kho lm phiu nhp kho, k ton kho chuyn k ton trng v G ph duyt ri mi tin hnh nhp kho v hch ton ghi s. 5. Lin quan n vic mua hng ho doanh -K ton kho ng thi kim tra gia nghip c nhng th tc m bo rng ho lng hng thc nhp v ho n. n mua hng l trung thc (c ngha l nhng khon mc v s lng hng mua ph hp vi hng thc nhn, c im ca hng mua v gi c ph hp vi n t hng, tnh chnh xc ca ho n)? 6. Lin quan n vic mua dch v hoc hng ho -Sau khi c ngh v mua VPP ca c ngi s dng nhn trc tip (v d vn cc phng ban c G ph
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phng phm), doanh nghip c nhng th tc m bo rng cc ho n mua hng l trung thc v cc hng ho v dch v nhn c? 7. Doanh nghip c nhng th tc m bo rng tt c cc nghip v mua hoc nghip v lin quan n chi ph u c ghi chp y v ng nin ? 8. Doanh nghip c nhng th tc m bo rng tt c nhng khon thanh ton u c cp c thm quyn ph duyt v kp thi (lu n vic xem xt mc chit khu) v lin quan n vic mua sm hng ho v dch v (bao gm c th tc ng trc tin cho nh cung cp v mua hng tr ngay)? 9. Doanh nghip c nhng th tc m bo rng vic tip cn vi tin hoc sc cha s dng c hn ch trong phm vi nhng ngi c thm quyn? 10. Doanh nghip c nhng th tc m bo rng cc bt ton ghi chp trn s k ton lin quan n vic mua hng l chnh xc v c cp c thm quyn ph duyt? 11. Doanh nghip c nhng th tc m bo rng c s i chiu thng xuyn gia s ci v s chi tit mua hng? 12. Doanh nghip c nhng th tc m bo rng c s i chiu thng xuyn gia s chi tit tin gi ngn hng v bo co ngn hng; s qu, s chi tit tin mt v tin tn qu? 13. Tin v nhng cng c c kh nng chuyn i thnh tin c c bo v trc khi thanh ton?

duyt th cn b vt t tin hnh mua v bn giao cho cc b phn s dng (c k nhn). -Phi c giy ngh mua vt t ph duyt ca G. Cui thng k ton tin hnh kim tra vic thanh ton mua vt t c ph duyt ca G hay cha v tin hnh hch ton. -Trc khi thanh ton phi c giy ngh thanh ton c K ton trng v G duyt (phi c bo gi). -Vic ng trc c thc hin theo hp ng. -K ton thanh ton gi sc, th qu gi tin mt. -Trng TS

-Trng TS -Hng ngy u c i chiu -Cui thng u c bin bn kim k -C.

Cn i vi nhng khch hng c quy m hot ng nh, b my k ton n gin hoc c quy m ln nhng mi i vo hot ng c mt khong thi gian tng i ngn, b my k ton cha n nh v cha c quy nh r rng v quy ch kim sot ni b th AAC ch thc hin phng vn trc tip kt hp vi mt s k thut khc m khng cn s dng bng cu hi gim bt khi lng cng vic ca KTV. S d AAC c th thc hin nh vy v lc ny KTV phi nh gi ri ro kim sot l cao v phi tng vic thc hin cc th nghim c bn. Tu thuc vo tng khch hng c th m Bng cu hi ca AAC c th b sung hoc rt ngn cc ni dung khng cn thit.
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Trng hp khc, trong giai on chun b kim ton ti cng ty TNHH ABC, v y l nm u tin nn KTV cn thu thp ti liu v thng tin chung v khch hng lu vo H s thng trc lm c s cho cng vic kim ton v s dng cho cc cuc kim ton cc nm sau. KTV s trc tip trao i vi k ton trng ca n v v danh mc h s cn cung cp, qua s xc nh c cc ti liu no n v thiu hoc khng c. K thut iu tra s gip KTV bit c l do ca vic n v thiu hoc khng c cc ti liu yu cu , lm bng chng cho kim ton vin a ra kin ca mnh v cuc kim ton. CNG TY KIM TON V K TON AAC Khch hng: Cng ty TNHH ABC Ch s B9 Nin : 31/12/200x Trang 1/1 Ch : TI LIU & THNG TIN NGH KHCH HNG LP Knh gi: Knh tha qu v, phc v cho cuc kim ton bo co ti chnh nm 200x ca Qu cng ty, Qu v vui lng lp v cung cp cho chng ti nhng h s theo danh mc sau y:
Stt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Danh mc h s cn cung cp Bn sao cc h s lin quan n vic thnh lp cng ty Bn sao hp ng thu t Quy ch ti chnh ni b iu l cng ty Tho c lao ng tp th S t chc doanh nghip Bn k hoch hot ng kinh doanh trong nm Cc vn bn lin quan n cc yu t v c im ring ca n v trong tnh thu Cc bo co ti chnh c k bi ngi c thm quyn Bng cn i s pht sinh K hoch mua bn hoc thanh l cc loi ti sn ln trong nm Bng tnh khu hao ti sn c nh Bng k nhp xut tn hng tn kho Bng k tt c cc hng tn kho do bn th ba nm gi Sao k ngn hng . Ghi ch

Qu v vui lng cung cp cho chng ti chm nht vo ngy: xx/xx/200x+1 Chn thnh cm n s hp tc ca Qu v. Trn trng knh cho! Kim ton vin (H tn v ch k) K thut phng vn c p dng khng ch giai on lp k hoch m cn tt c cc giai on kim ton. Trong lc thc hin kim ton bt c lc no thc mc vn g kim ton vin u a ra bn lun vi doanh nghip. y l mt li th gip kim ton vin nm r b cht ca vn hn v cung gip cho doanh nghip trnh nhng ri ro khng ng c.

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2.4. Xc nhn L qu trnh thu thp thng tin do bn th 3 c lp cung cp xc minh tnh chnh xc ca thng tin m kim ton vin ang nghi vn hoc khng r. V mu xc nhn c ngun gc c lp vi cng ty khch hng nn chng c nh gi cao v n thng l bng chng thuyt phc trong vic a ra kin ca kim ton vin. Trn thc t vic xc nhn gp khng t kh khn v tn chi ph, l do ca vic ny l th xc nhn gi i, kh nng nhn li khng cao do thiu s hp tc ca bn th 3 hoc th tr li khng ng thi gian quy nh hoc l s tht lc Cc kim ton vin AAC ly xc nhn ca bn th 3 thng qua vic gii thiu ca cng ty khch hng vi cng ty i tc, mu th xc nhn c th dng ph nh ngha l bn th 3 khng cn tr li nu thng tin trn th xc nhn l chnh xc hoc l khng nh ngha l bn th 3 phi tr li d thng tin c chnh xc hay khng. Mc khc th xc nhn ph nh kim ton vin in sn gi tr v yu cu bn th 3 xc minh l ng hay khng ng hoc cng c th trng khon mc gi tr v yu cu bn th 3 in vo. V d Xc nhn cng n Cng ty C phn An Ph Tha Thin Hu a ch: 189 Phm Vn ng TP Hu-Tha Thin Hu Knh gi: ng Phm T Cng Phng TH XC NHN CNG N Knh tha qu v: Theo ghi chp ca chng ti, s d ti khon ca Qu v trn s sch ca chng ti nh sau: S d vo cui ngy 31/12/2010 Khon phi tr phi thu Qu cng ty/Qu v nh sau: Khon chng ti phi tr cho qu cng ty : Khon chng ti phi thu ca qu cng ty: Cho mc ch kim ton bo co ti chnh ca chng ti(khng phi mc ch yu cu hay thanh ton), rt mong qu v xc nhn tnh ng n ca s d nu trn v gi trc tip n kim ton vin ca chng ti (khng phi gi cho chng ti ) theo a ch sau:

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Cng ty TNHH Kim ton v K ton AAC 217 Nguyn Vn Linh, Qun Thanh Kh, Thnh ph Nng, Vit Nam

Ngi nhn: L Vnh H Tel: 511655886 Fax: 511655887 Email: aac@dng.vnn.vn

Nu qu v khng ng vi s d trn, vui lng tr li trc tip kim ton vin ca chng ti(khng phi chng ti) vi y chi tit s khc bit. Tt c xc nhn qua Fax ngh c bn sao y bn chnh hoc bn xc nhn bn gc v c gi bng th sau . Nhng thng tin ny rt cn thit vi chng ti, knh mong Qu v tr li trong thi gian sm nht. Chn thnh cm n s hp tc ca Qu v. Trn trng knh cho, Tng gim c:

V Vn Hi TP Hu, ngy

thng

nm

Nu Qu v ng vi s d trn, xin vui lng in vo: Ti/chng ti xc nhn s d trn l ng Ch k: H tn: Ngy:
Nu Qu v khng ng vi s d trn, xin vui lng cho bit chi tit: Ti/chng ti khng ng vi s d trn.

Chi tit s khc bit nh sau: Ch k: H tn: Ngy: Xc nhn ngn hng

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CHUYN

(Logo Cty CP SX v TM VAS) Ngy.thng.nm. Ngi nhn: Ngn hng: a ch: Fax: Knh tha Qu v, V vic: xc nhn s d cho mc ch kim ton

Cng ty TNHH Kim ton ABC ang thc hin kim ton Bo co ti chnh cho nm ti chnh kt thc ngy 31/12/2010 ca Cng ty chng ti. Nhm mc ch kim ton, rt mong Qu v vui lng gi cho kim ton vin ca chng ti nhng thng tin lin quan n cc ti khon ca chng ti ti Ngn hng ca Qu v, bao gm: 1. Tn y ca tt c cc ti khon, s hiu ti khon, s d ti khon, k c cc ti khon c s d bng khng (0) ti cui ngy 31/12/2010, li sut, ngy o hn v gii hn ca vic rt tin (nu c). 2. Cc khon n trc tip di dng: thu chi, n vay, v.v ti cui ngy 31/12/2010 vi chi tit thng tin v ngy n, ngy o hn, li sut, ti sn bo m, hnh thc bo lnh (nu c). 3. Cc khon n tim tng ti cui ngy 31/12/2010 (Hi phiu, Bin nhn y thc, Th tn dng, Bo lnh, v.v) 4. Cc ti khon khc vi ngn hng ti cui ngy 31/12/2010 (nu c): chng khon gi h, cc khon nh thu, ti khon y thc, v.v
Thng tin tr li xin gi trc tip n kim ton vin ca chng ti theo a ch sau: CNG TY a ch Ngi nhn in thoi Fax : : : :

Lu : Tt c cc xc nhn qua fax phi c bn chnh/ hoc xc nhn bn gc c gi bng ng bu in theo sau.

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Xin cm n s hp tc ca Qu v.
Knh th

(Ch

k, h tn, chc danh, ng

du)

ngh Qu Ngn hng cung cp cc thng tin trn cho kim ton vin ca chng ti v ghi n bt k khon ph no vo ti khon ca chng ti.

Trng hp khc s dng th thc thay th l s dng i chiu xc nhn ca cng ty khch hng v i tc nh l bng chng xc nhn v cc ti khon, trng hp ny ph bin vi cc ti khon cng n v xc nhn s d ngn hng. Trong thc t y l phng php m cc kim ton vin AAC s dng ph bin nht. Tuy nhng bng chng m th tc xc nhn mang li c gi tr thuyt phc cao song cc kim ton vin AAC lun lun lu rng vic xc minh mt s khon cng n ch chng minh c kh nng tr n hay thu n, bng chng c th gim tin cy nu c s dn xp v tha thun gia cng ty khch hng v bn th 3. Vic gi th xc nhn cc kim ton vin lu c im khon mc i tng thng tin cn xc nhn Cn nhc kh nng nhn c th tr li Cn nhc i tng gi th xc nhn chn v gi th Hnh thc gi th xc nhn Vic s dng hay khng s dng th xc nhn ph thuc nhu cu ng tin cy ca tnh hung cng nh bng chng c sn trong phng n. Ni chung cc th xc nhn khng c dng trong cc nghip v mua bn hng v kim ton vin c bng chng thuyt phc hn l chng t, tng t nh vy cc xc nhn t c s dng trong kim ton ti sn c nh v chng c th xc minh y bng ti liu chng minh v kim tra vt cht. Cc loi thng tin cn gi th xc nhn: Thng tin Ti sn Tin gi ngn hng Tm ng Cc khon phai thu Ni xc nhn Ngn hng Nhn vin trong cng ty Khch hng ca cng ty

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Hng tn kho ngoi kho n v Cng n Cc khon phi tr ngi bn Cc khon vay

Ngi nhn gi h Nh cung cp ca n v Ngn hng v cc bn cho vay

i vi cc khch hng c kim ton nm u tin th kim tra tnh chnh xc ca cc s d, AAC lun thc hin vic gi th xc nhn i vi tt c cc ti khon cng n v tin gi ngn hng. Nh trnh by trn, y khng nhng l k thut b sung kim tra s d u k m cn l k thut thu thp bng chng ch yu trong qu trnh kim ton, v vi cc khch hng mi, KTV cn c nhng bng chng mang tnh khch quan hn cc kt lun c chnh xc. i vi cc khch hng c, AAC ch thc hin vic xc nhn s d trong trng hp n v cha lm vic v cc bng chng xc nhn n v thu thp c l ng tin cy. Thng thng, mt s cng ty khch hng qui m ln c rt nhiu mi lin h vi bn th ba v vic xc nhn cha c thc hin y kp thi ti thi im cuc kim ton din ra. Lc , KTV ca AAC s gi th xc nhn cho tt c nhng i tng cn li m bo s d cui cng l mt tng ng. V d, khi kim ton cng ty A, KTV kim ton TK Phi thu khch hng 131 c rt nhiu i tng v n v khch hng vn cha xc nhn ht, KTV lc c danh sch nh sau v tin hnh gi th xc nhn.

STT 1 2 3 4

Tn khch hng Cng ty CP ABC Cng ty TNHH XYZ ng Nguyn Vn C Cng ty CP QUA

S d 4.600.000 43.200.500 6.500.000 (1.200.000)

Ghi ch gi nhng cha nhn li gi nhng cha nhn li gi nhng cha nhn li gi nhng cha nhn li

2.5. K thut tnh ton Tnh ton l mt k thut mang tnh c th ca kim ton. N gip cc kim ton vin thu c cc bng chng chnh xc mang tnh s hc. Vic tnh ton chnh l cch kim tra li xem n v khch hng lm ng hay cha, cc s liu c ghi nhn trn s sch l ph hp khng, cch xc nh cc gi tr c tun th nguyn tc k ton khng, hay n gin l n v c nhp s liu chnh xc khi s dng phn mm k ton my hay khng. Chnh v nhng mc tiu trn m tnh ton thng c p dng khi kim ton cc ti khon, nghip v cng mang nhng c th v s hc, v d nh khu hao, chi ph tr trc (phn b), chi ph li vay hay cc nghip v thanh ton gm nhiu chng

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t, ho n. Lc , vic tnh ton, cng tr nhn chia phi thc s chnh xc m bo cc s liu c ghi nhn trn s sch l ng tin cy lp bo co ti chnh. Cc v d v k thut tnh ton mang li Ti cng ty C Phn chn nui X c bn phn b chi ph tr trc thng 9 nh sau
Tn i tng Mng ung nc Bng n Mng thc n Xe y Heo nc Heo ni Cc loi x . Thi gian bt u 3/2010 5/2010 5/2010 5/2010 6/2010 6/2010 8/2010 Thi gian phn b (thng) 12 18 12 12 24 24 6 Nguyn gi 12500000 9700000 18000000 16000000 15300000 0 18600000 0 2700000 Phn b l Phn b ny ly k 1041667 538889 1500000 1333333 2185714 7291667 2694444 10500000 6666667 13132500 0 18600000 0 900000 Gi tr cn li 5208333 7005556 7500000 9333333 21675000

450000

1800000

Sau khi tnh ton kim ton vin nhn thy trong thng 9 hai i tng Heo nc v Heo ni phn b khng thch hp v gi tr. Kim ton vin tin hnh phng vn k ton vt t v cng c dng c th c bit rng, vo thng 6 cng ty c nhp khu hai loi heo ging (heo nc v heo ni) t n , s lng heo nc l 10 con v heo ni l 16 con vi nguyn gi v thi gian phn b nh bng phn b. Nhng ti thi im thng 8 do dch tai xanh s heo nc cht 8 con v heo ni th cht ht. Nh vic nhn ra c t vic tnh ton v phng vn nh vy, kim ton vin nhn r c vn v ngh cng ty khch hng thuyt minh vn ny trong thuyt minh bo co ti chnh. Cng ty X chi tr tin in thoi cho nhn vin khi nhn vin em ha n gi tr gia tng v thanh ton li (hn mc l di 200.000/thng). Trong mi thng c khong 21 ha n cn thanh ton li, nhn vin k ton hoch ton mt ln N 642/C 111 tng s tin cc ha n. Trong thng 11 kim ton vin tin hnh cng tng s tin t cc ha n ring l vi nhau v nhn thy s tin trn tng cc ha n l 32.328.709d. Nhng trong hoch ton ca n v N 642/C 111 l 38.974.521d. Nhn thy c s chnh lch nh vy, kim ton vin tin hnh kim tra tt c cc thng trong k v pht hin ra tng s tin trn ha n nh hn trong hoch ton ca n v l 19.546.245d. Kim ton vin khng nhn c li gii thch hp l t th qu v k ton. Do , trong giy lm vic kim ton vin yu cu cng ty hoch ton gim chi ph v tng khon phi thu khc N 138/C 642.
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Cng ty X l mt cng ty xy lp gi tr ti sn c nh trong cng ty tng i ln, vo thng 12 khi kim tra v tnh ton li bng khu hao ca n v kim ton vin nhn thy mt s vn sau. Bng khu hao khng c thi gian bt u phn b. Bn xe ti c nguyn gi l 1.256.342.000, trong nm n v phn b 209.390.333d, cn c thi gian khu hao trn bng phn b l 60 thng, kim ton vin tnh ra c l bn xe ti ny n v a vo s dng t thng 3. Sau kim ton vin tin hnh i chiu thi gian bt u khu hao vi thi gian mua v a ti sn c nh vo sn xut, th pht hin rng ha n mua bn xe ti ghi ngy 12/6/200x v bin bng bn giao ti sn l ngay 15/6/200x. T hai bng chng trn, kim ton vin kt lun cng ty hch ton tng chi ph tng ng vi phn khu hao vt. Trong giy lm vic kim ton vin yu cu n v gim chi ph v gim khu hao tng ng.N (627)/C(214):628.171.000 tng ng vi 3 thng vt. u im ca k thut tnh ton l em li s chnh xc v mt s hc, tuy nhin s tn nhiu cng sc v thi gian nu cc tiu thc tnh ton phc tp v quy m hot ng ca cng ty l rng ln. Do vy, kim ton vin cn c phng php tnh ton c th cho tng ti khon v chn mu thch hp trc khi tin hnh. 2.6. K thut phn tch K thut phn tch c AAC s dng nhm nghin cu v so snh mi quan h gia cc thng tin ti chnh vi nhau hoc gia cc thng tin ti chnh v cc thng tin phi ti chnh da trn cc mi quan h c bn vn c gia chng, t c th pht hin ra nhng bin ng bt thng trong cc ch tiu trn bo co ti chnh ca n v, lm c s cho kim ton vin tm ra v gii thch c nguyn nhn ca cc s bin ng bt thng . Do , mc tiu s dng k thut phn tch l nh gi s bin ng hp l ca cc ch tiu trn bo co ti chnh, tuy nhin k thut ny khng c s dng nh gi s chnh xc ca cc ch tiu , th hin qua mt s mc tiu c th sau: Gip kim ton vin nm c tnh hnh kinh doanh ca khch hng. Gip kim ton vin nh gi c kh nng hot ng lin tc ca khch hng. Gip pht hin c cc du hiu sai st ca cc ch tiu trn bo co ti chnh. Gip kim ton vin gim bt c cc th tc kim tra chi tit Thc t th k thut phn tch ch ch yu c cc kim ton vin trng on thc hin v rt t khi th hin trn giy lm vic. i vi nhng khch hng kim ton nm u tin, KTV s dng k thut phn tch c ci nhn tng qut v tnh hnh doanh nghip, v d nh cc t sut n, vn ch s hu, cc t sut sinh li, li c bn trn c phiu,...Ngoi ra, km theo cc phiu iu tra thu thp c trong qu trnh tm hiu ban u v khch hng, KTV cng cn c nhng nh gi v h thng kim sot ni b hay h thng k ton ca n v c nhng th tc kim ton thch hp. Vic nh gi nh th no chnh l kt qu ca mt lot nhng phn tch cc thng tin c cung cp. V d trong trng hp ca SVTH: PHAN VN S -LP 33K6.1 TRANG 50

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cng ty Y trn, KTV c c mt bn cu hi c in y cc thng tin cn thit, da vo , KTV d dng nhn xt v cc th tc kim sot ni b ca cng ty, c th l i vi cc chu k nghip v pht sinh ch yu nh Ti sn c nh, mua hng hay doanh thu, v t nh hng c cho cc hot ng kim ton tip theo. Cn i vi cc khch hng m AAC tng kim ton, KTV ch yu dng k thut phn tch trong qu trnh kim ton cc ti khon nht nh. Vic phn tch hu nh ch c thc hin trong u xc nh xem nn kim ton ci g v kim ton nh th no. Khi cc bc kim ton c th hin trn giy lm vic th coi nh KTV hon thnh xong k thut phn tch. V d: Khi tin hnh phn tch cc khon mc doanh thu, kim ton vin tin hnh xem xt s lng tn u k v cui k t cc bn k thnh phm, s lng hng nhp, hng bn b tr li, xem xt cc chnh sch gi bn ca cc loi hng ha Sau kim ton vin tin hnh so snh cc gi tr trn ti cc thi im u k v cui k, so snh doanh thu t c gia cc k k ton. ng thi kim ton vin cng tnh ton cc t sut ti chnh c cn c cho vic nh gi tnh hnh hot ng ca doanh nghip. Da trn vic phn tch nu thy c s bin ng ln hay bt thng th kim ton vin tin hnh kim tra, xem xt cc khon mc gy ra s bin ng bt thng i chiu gia cc s liu trn cc s snh k ton vi chng t pht sinh, tnh ton li cc khon mc c bin ng so snh chng vi kt qu kinh doanh ca n v c kim ton. Nu nh s liu trung khp th c th c ngha l mc tiu kim ton t c, chng t doanh thu ca n v c kim ton ph nh trn bo co ti chnh l trung th v hp l. Cn nu c s chnh lch th kim ton vin s tin hnh kim tra, tm hiu nguyn nhn ca s chnh lch . Ni chung, phn tch l mt k thut c s dng tng i nhiu nhng cha c th hin mt cch r rng, c th. Cc KTV ca AAC hu nh s dng phn tch nh hng cho cc th nghim c bn. Tuy nhin, v k thut ny i hi rt nhiu kinh nghim v u c phn on, gn nh ch c cc KTV vin trng on p dng. Thc t cho thy phn tch vn ang l mt k thut c cc KTV ch trng pht trin. Phn 3: Bin php hon thin k thut thu thp bng chng trong kim ton bo co ti chnh (BCTC) ti cng ty TNHH Kim ton v K ton AAC. 1. S cn thit phi hon thin k thut thu thp bng chng trong kim ton BCTC ti cng ty TNHH Kim ton v K ton AAC Cng ty TNHH Kim ton v K ton AAC l mt trong nhng cng ty ng trong tp mi cng ty kim ton ln nht Vit Nam v l thng hiu ln nht khu vc min Trung v Ty nguyn trong lnh vc ca mnh. Vi mt lc lng nhn vin u t v phm cht v o c trn 100 ngi trong c trn 30 kim ton vin, hng nm cng ty cung cp dch v cho khon trn 500 khch hng c v lng khch hng mi tin tng v tm n cng ty tng lin tc trong nhng nm gn y. Ban gim c v tp th AAC lun lun khng ngng phn u em li cht lng dch v tt nht cho khch hng, vic hon thin k thut kim
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ton BCTC ni chung v k thut thu thp bng chng kim ton ni ring. Mc d cung cp cht lng dch v rt tt n khch hng xong AAC vn cn phi hon thin nhng hn ch mang tnh ch quan ln khch quan cn tn ti trong qu trnh thu thp bng chng, cung cp cht lng dch v tt nht, gia tng sc cnh tranh vi cc cng ty khc v cc mc tiu khc. 1.1. Hn ch mang tnh khch quan Kim ton l mt cng vic i hi s minh bch rt cao, song v li ch khc nhau cc doanh nghip c tnh che giu cc sai st cng nh gian ln dn n nhng kh khn khng nh trong vic thu thp bng chng ca kim ton vin. Bn cnh s thiu hp tc ca bn th ba cng gy kh khn trong vic xc nhn s d. S cnh tranh v ph kim ton ca cc cng ty kim ton t nhiu cng mang li nhng hn ch nht nh trong vic thu thp bng chng. 1.2. Hn ch mang tnh ch quan Nhng hn ch ny phn ln xut pht t p lc v cng vic v thi gian dn n vic thu thp bng chng ca kim ton vin phn no y gim tnh thuyt phc, v d nh khi vo ma v vi mt lng khch hng ln v thi gian c hn cc kim ton vin thng s dng cc bin bn kim k m khch hng cung cp m khng trc tip tham gia kim k, th tc gi th xc nhn thc hin c mt s cn li l s dng bin bn i chiu s d do khch hng v i tc khch hng cung cp. Mt s k thut thu thp bng chng cha c kim ton vin khai thc trit v em li hiu qu tt nht. AAC cung cp dch v cho rt nhiu loi hnh doanh nghip hot ng trn rt nhiu lnh vc, thit ngh lng nhn vin hin ti l cn hi mng v i vi cc loi hnh kinh doanh chuyn bit ca khch hng cn tng cng thm cc nhn vin c kin thc chuyn su v tng lnh vc c th. 2. nh hng chung v k thut thu thp bng chng trong kim ton BCTC ti AAC pht huy c phng chm ca cng ty c lp, khch quan, trung thc v b mt s liu ca khch hng. Cng ty khng ngng hon thin cht lng dch v ca mnh. K thut thu thp bng chng l mt trong nhng kha cnh rt c cng ty ch hon thin. Mt mt cng ty tm cch khai thc trit cc k thut ang p dng em li hiu qu tt nht, mt khc cc kim ton vin tm cch khai thc v pht trin cc k thut m trc gi cn hn ch p dng trn c s m bo c thi gian v chi ph kim ton m vn cung cp c mt cht lng dch v ngy mt tt hn. 3. Mt s kin ngh c th nhm hon thin k thut thu thp bng chng trong kim ton BCTC ti AAC. 3.1. Hon thin k thut kim k Nh trnh by trn k thut kim k l mt k thut ph bin v mang li gi tr thuyt phc cao cho cc bng chng mang tnh hin hu ti thi im kim tra nh ti sn c nh, hng tn kho hay khon mc tin mt. Nhng do mt phn p lc v thi gian mt phn do p lc v chi ph m k thut kim k cha c cc

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kim ton vin p dng mt cch bi bn, a phn s dng cc bin bn kim k do khch hng cung cp. Quy trnh kim k c thc hin nh sau: 3.1.1.Giai on chun b kim k Giai on ny kim ton vin tin hnh thc hin nim phong li nhng hin vt c nh hung trc tip n qu trnh kim k ti n v: nh nin phong kt st, kho ca n v.. m bo tnh trung thc ca n. Tin hnh lp bin bn m bo vic quy trch nhim vi cc bn lin quan ti thi im tin hnh nim phong. Chun b mt s dng c, phng tin cn thit c th cn s dng trong qu trnh kim k hng tn kho c th s dng n. Chun b ngun lc v con ngi trong qu trnh thc hin kim k, ty thuc vo quy m ca n v b tr ngun lc ph hp. Vi nhng khch hng c quy m ln, nhn thy ti sn c nh, hng tn kho v tin mt tn qu c kh nng ln nhn thy cng vic thc hin l nhiu th cn b tr mt i ng nhiu kim ton vin v ngc li. 3.1.2. Giai on thc hin kim k i vi nhng khon mc khc nhau th s dng nhng phng php kim k khc nhau: i vi khon mc tin mt: Tin hnh m nim phong kt st, thc hin nh gi phn loi tin trong kt st ca n v. Thc hin tnh ton s hc v ghi chp li. i vi hng tn kho: Khi tin hnh kim k th kim ton vin hng tn kho c ng thc l ca n v hay khng hay l n v ang d h cho n v no khc. Cn nh gi li v phn loi hng tn kho m bo cho vic thng k c thc hin tt, vic nh gi cht lng hng tn kho vo thi im cui k xem mc h hng ca hng tn kho nh th no, lin quan ti vic lp d phng gim gi hng tn kho ti n v. i vi ti sn c nh v cng c dng c. i vi vic kim k ti sn c nh, cng c dng c ti n v cn phi kim tra tnh hin hu ti sn, xem xt ti vic quyn s hu ti sn c phi l ca n v hay khng. Khi tin hnh kim k kt hp vi vic ghi chp m bo tnh y gim thiu sai st khi lp bo co ti chnh. Khi tin hnh thc hin kim k i vi tt c cc khon mc: tin mt, hng tn kho, ti sn c inh, cng c dng c th u thc hin di s chng kin ca c hai bn: bn kim ton v bn i din lin quan ca n v c giao trng trch v gi trch nhim lin quan. 3.1.3.Giai on kt thc kim k Khi kt thc cuc kim k th kim ton vin tin hnh lp cc bin bn nh: bin bn kim k qu, bin bn kim k hng tn kho, bin bn kim k ti sn c inh, cng c dng c.

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Bin bn c lp di s chng kin ca kim ton vin v i din n v nh k ton trng, k ton phn hnh lin quan, th kho, th qu, ban kim sot cng ty, gim c. Khi thng k xong s liu trn bin bn kim k kim ton vin so snh gia s liu trn bin bn vi s sch xc nh chnh lch v nguyn nhn ca n (nu c). 3.2. Hon thin thm k thut phn tch K thut thu thp bng chng kim ton thng qua vn dng th tc phn tch l cch thc c hiu qu cao, chi ph thp, thi gian thc hin ngn nhng bng chng li c tnh chnh xc cao, th hin tnh bao qut v khng ri vo cc nghip v c th. Tuy nhin tng cng tin cy ca cc bng chng kim ton thu c, KTV nn tng cng s dng thm cc th tc phn thch nh: - Vi s d u nm, KTV tin hnh so snh s liu u nm vi s liu k hoch, d ton thi im cui nm trc, t thy c nhng chnh lch, xu hng iu chnh trong nm nay ca khch hng. - So snh cc ch tiu ca n v so vi cc ch tiu trung bnh ca ngnh v ca cc n v khch hot ng trong cng ngnh hiu bit su sc hn v hot ng ca n v. So snh kt qu t c ca n v khch hng vi s k hoch v s d ton. Tuy nhin khi p dng phng php ny cn ch ti quy m, chnh sch k ton p dng ti n v khch hng. - Tng cng s dng a dng cc k thut phn tch gim chi ph nhng vn em li hiu qu. Trong giai on lp k hoch kim ton, KTV nn kt hp phn tch xu hng, phn tch t sut v nh gi tnh hp l chung. ng thi, KTV nn v cc s , bng, biu thun tin trong vic phn tch nhng bin ng. Trong giai on thc hin kim ton, KTV nn s dng th tc phn tch mt cch ton din trn nhiu khon mc nhm em li hiu qu cao nht. i vi trng hp s dng c tnh ca KTV, KTV cn lu ti mc tin cy ca cc thng tin c s dng, v bn cht ca vic ny l so snh con s c lp ca KTV vi s liu k ton ca n v. Trong giai on kt thc kim ton, KTV nn s dng th tc phn tch nh gi tnh hp l chung ca BCTC sau khi kim ton. 3.2.1.Trong giai on lp k hoch kim ton Trong hu ht cc giai on ca qu trnh kim ton, th tc phn tch c th c p dng. Trong giai on lp k hoch, nu s dng tt vic phn tch, kim ton vin c th c c ci nhn bao qut v chnh xc v tnh hnh cng ty, qua a ra c nhng k hoch kim ton c th v cc th nghim chi tit trong giai on tip theo. Vic p dng hiu qu k thut phn tch lc ny s gip cng vic kim ton tr nn d dng hn, v c mc tiu v hng i c th. Cc t sut phn nh hiu qu tng hp v ri ro hot ng l thch hp nht. lm c iu ny, kim ton vin nn s dng cc ch tiu mang tnh tng hp thu c kin tng qut. Mt s cc ch tiu c th c vn dng l:

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Hiu qu tng hp T sut li nhun/Doanh thu T sut sinh li ca ti sn (ROA) T sut sinh li kinh t ca ti sn (RE) Li nhun trc thu Tng doanh thu Li nhun trc thu Gi tr ti sn bnh qun LN trc thu ca ti sn + CP li vay Gi tr ti sn bnh qun Li nhun sau thu Vn ch s hu bnh qun

T sut sinh li ca vn ch s hu (ROE)

Vi nhm ch tiu ny, kim ton vin c th xem xt tnh hnh hot ng ca doanh nghip trong nm kim ton. Qua , rt ra cc nhn xt . u tin, kim ton vin cn phi nm c nhng bin ng trong tnh hnh chung, sau mi c th c c nhng phn cng chi tit trong giai on thc hin kim ton. Cc ch tiu trn y u th hin kh nng sinh li ca doanh nghip. Tuy nhin, tu theo mc ch m kim ton vin c th s dng mt cch linh hot, khng nht thit phi dng tt c cng mt lc, rt d gy nhiu thng tin. V d cng ty X, qua cc bc tnh ton, ta c c kt qu ca cc ch tiu nh sau: Nm 2010 Nm 2009 So snh 10/09 T sut li nhun/doanh thu 0,0702288 0,06892222 1,02 Li nhun 89.244.740.292 71.387.832.293 1,25 Tng doanh thu 1.323.454.567.123 990.232.788.999 1,34 S bin ng ca ch tiu cho thy kh nng sinh li ca doanh nghip trong nm 2010 l cao hn nm 2009 (tng 1,02 ln). V gc cng ty khch hng y l mt du hiu tt v chng t tnh hnh kinh doanh hot ng ca doanh nghip ang din bin theo chiu hng tch cc. Tuy nhin, di gc kim ton th din bin no cng c kh nng cha ng ri ro. T sut li nhun/doanh thu tng ln c th hm cha nhng kh nng sai phm sau: Doanh thu khai khng Chi ph ghi thiu Tng li nhun

Trong trng hp ny, v doanh thu ca n v l tng ln 1,25 ln nn rt c th ri vo kh nng u tin. V vy,vi kt qu trn, kim ton vin nn ch

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tin hnh cc th nghim chi tit xem xt kh nng doanh thu b c tnh ghi khng lm tng li nhun. Trn thc t, v kim ton vin khng s dng bc phn tch ny nn trong qu trnh kim ton ti khon doanh thu, kim ton vin thc hin kim tra theo c hai hng: m bo doanh thu khng b ghi khng v ghi thiu. V iu ny lm mt nhiu thi gian, gim hiu qu ca cuc kim ton. Bn cnh nhm ch tiu v tnh hnh hot ng ca doanh nghip, trong th tc phn tch cn c th s dng nhng ch tiu khc o lng ri ro trong qu trnh hot ng ca doanh nghip: l cc ch tiu v ri ro kinh doanh , ri ro ti chnh v ri ro ph sn. Cc ch tiu c th nh sau: Ri ro hot ng n by kinh doanh n by ti chnh H s kh nng thanh ton hin hnh (Hhh) H s kh nng thanh ton nhanh (Hn) H s kh nng thanh ton bng tin (Ht) % thay i ca li nhun % thay i ca tng doanh thu % thay i ca ROE % thay i ca LNTT& li vay Ti sn ngn hn N ngn hn Ti sn ngn hn Hng tn kho N ngn hn Tin & tng ng tin N ngn hn

nhn nh v tnh hnh p lc thanh ton cc khon phi tr ca doanh nghip, kim ton vin thng xem xt cc h s kh nng thanh ton, i n cc kt lun v nh hng trong vic kim tra chi tit cho ph hp (nu h s thanh ton to p lc thanh ton qu ln cho doanh nghip, doanh nghip c th gian ln gim p lc ny). Ngoi ra, n by kinh doanh cng c th gip kim ton vin xem xt v mc ri ro m doanh nghip c th gp phi khi kinh doanh v u t. c bit, vi cc doanh nghip hot ng trong nhng lnh vc mi hoc mi vo ngnh th vic o lng mc ri ro ny l rt quan trng. V nh vo , kim ton vin c th nm bt c kh nng sai phm khi doanh nghip ang gnh chu nhiu p lc v ri ro. Cn n by ti chnh c xem l cng c h tr c lc trong trng hp n v c t sut n cao (n phi tr nhiu hn vn ch s hu trong tng ngun vn). Nu kim ton cc doanh nghip c c im ny, km theo n by ti chnh cao th kh nng sai phm v thanh ton, cc khon vay hay n phi tr khc c th pht sinh, v doanh nghip ang chp nhn mt mc ri ro kh ln, m n mt lc no , doanh nghip c th tm cch hn ch ri ro bng nhng hnh vi c .
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3.1.2. Trong giai on thc hin kim ton Trc khi i vo kim tra chi tit tng khon mc kim ton vin nn nh gia s b s bin ng ca tng khon mc . C th s dng cc t trng v t sut sau nh gi.
T trng ti sn i T sut n T sut t ti tr Gi tr ca ti sn i Tng ti sn N phi tr Tng ti sn Ngun vn ch s hu Tng ti sn *100% *100% * 100%

T trng ti sn l ch tiu chung nht nh gi c cu ti sn ca doanh nghip. ng thi, bng vic so snh cc ch tiu ny gia cc nm, kim ton vin c th nhn thy chiu hng bin ng v d on c nhng kh nng v sai phm c th c. Cn t sut n v t sut t ti tr l c s rt ra kt lun v cu trc ngun vn. Hai t sut ny c quan h mt thit vi nhau theo ng thc t sut t ti tr = 1 - t sut n. i vi cc doanh nghip c t sut n cao th nht thit cn xem xt trong mi quan h vi ri ro ti chnh. Ngoi ra, kim ton vin cn c th da vo t sut n ngn hn, c tnh nh sau: T sut n ngn hn = N ngn hn / Tng n phi tr Nu doanh nghip c t trng n ngn hn cng cao th tnh t ch v ti chnh cng km do phi chu p lc v thanh ton trong nm bo co. p lc ny, trong trng hp no , c th l nguyn nhn khin doanh nghip phi tm cch che giu, v vy, kim ton vin phi c bin php hn ch ri ro kim ton n mc thp nht. V d cng ty X Nm 2010 Nm 2009 So snh 10/09 T trng tin &tng ng tin 0,054768 0,050009 1,0952 T trng hng tn kho 0,5217687 0,5022929 1,0388 T trng khon phi thu 0,126767 0,1400111 0,9054 T trng cc khon u t ti chnh 0,0010022 0,0011090 0,9036 T trng ti sn c nh 0,259089 0,304573 0,8507 Sau khi p dng cng thc phn tch t sut kim ton vin c kt qu nh bn trn. Kt qu trn cho thy s bin ng t trng cc loi ti sn qua hai nm l mc khng ng k cho nn kh nng cha ng ri ro l khng cao. Tuy nhin vi thi hoi nghi ngh nghip ca kim ton vin, khng th b qua khng kim tra cc khon mc cho d kh nng tn ti ri ro l thp. Vi bn trn s bin ng ca khon mc tin v tng ng tin v khon mc ti sn c nh l r rng hn c. Kim ton vin cn tp trung pht hin nhng gian ln v sai st c

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th c hai khon mc ny. Thc t cho thy, khi lu hai khon mc ny kim ton vin nhn thy, do trong nm 2010 cc khon n cng ty thu vi mt t l cao l 80% so vi nm 2009 l 72% nn t trng tin v tng ng tin tng ln l hp l. Tng t nh vy, cui nm 2010 mt s my mc thit b qu c khng s dng c cng ty thanh l m cha sm mi li nn t trng ti sn c nh gim xung. i vi mt khon mc c th, vic phn tch s mang li nhiu hiu qu hn nu kt hp vi cc ch tiu phn tch c th cho tng khon mc. V d nh hng tn kho ngoi vic phn tch t trng nn kt hp vi tnh ra s vng quay hng tn kho, hay cc khon phi thu nn kt hp s vng quay n phi thu vi t trng n phi thu tm ra nhng im ng lu v bt thng v tp trung kim tra nhng im y. 3.3. Thc hin thu thp, cp nht thng tin t bn ngoi Cc bng chng kim ton do KTV AAC thu thp ch yu l do khch hng cung cp, vic thu thp bng chng t bn th ba c lp ch dng li thng qua vic gi th xc nhn. V vy c thm nhng bng chng kim ton c tin cy cao, KTV nn tin hnh thu thp cc bng chng t cc ngun bn ngoi nh: thu thp kin chuyn gia, thu thp thng tin trn cc phng tin thng tin i chng Nhng thng tin s gip KTV c ci nhn tng qut hn v n v c kim ton. Vic lm ny khng tn nhiu thi gian v chi ph, nhng li em li hiu qu cao trong qu trnh tin hnh kim ton, KTV c nhng hiu bit v khch hng trong mi quan h tng quan vi th trng, php lut, i th cnh tranh, nh u t qua nhn din c nhng vn bt thng trong hot ng kinh doanh ca n v khch hng. Cng ty nn tin hnh vic thc hin chuyn mn ha theo tng phng ban, mi phng ban s xy dng mt h thng c s d liu v ngnh ngh m mnh ph trch, nh vy s to iu kin thun li cho vic thu thp thng tin v s dng cc thng tin trong qu trnh thc hin kim ton. 3.4. S dng Excel trong tnh ton v chn mu kim tra i chiu Tnh ton l k thut d thc hin v c c s v cc cng thc r rng. Tuy nhin, nu kim ton vin gp phi n v khch hng c lng s liu ln th i vi mt khon mc nht nh, vic tnh ton cng tr nn kh phc tp v rt d dn n sai st. gim thiu ri ro ny, kim ton vin nn hn ch vic thc hin tnh ton mt cch th cng, thay vo , s dng Excel l mt gii php tt. Cc kt qu tnh ton c th hin ngay trn bng tnh Excel rt tin cho vic i chiu so snh ca kim ton vin, c bit l vic tnh ton li so snh vi kt qu ca khch hng. V d cho vic tnh ton li khu hao: Khu hao ti sn c nh hu nh lun i hi kim ton vin phi s dng k thut tnh ton. i vi cc n v nh th vic tnh ton ny khng c g phc tp, nhng nu l cng ty c qui m ti sn c nh rt ln th kh nng xy ra sai st l kh cao. Thng thng, Excel cng c s dng tnh ton li khu hao ca n v khch hng. Kim ton vin s nhp s liu vo bng tnh v t thit lp cng thc cho my tnh thc
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hin. Tuy nhin, vi mc hin i ca phn mm mi, kim ton vin hon ton c th chn hm tnh khu hao sn c hoc t thit k v mc nh cho chng trnh Excel ca mnh. Cch thc hin nh sau: Vo Insert Functions G ni dung hm cn tm

Thng thng vic kim tra i chiu khng th c thc hin vi tt c cc nghip v xy ra trong mt khon mc. V vy , kim ton vin thng tin hnh chn mu gim bt thi gian v chi ph thc hin. Chn mu c th da trn s sch m khch hng cung cp. Nhng chn mu nh th hon ton c kh nng cha ng sai st v kim ton vin c th b qua mt vi mu v nhng l do n gin nh: mt mi, hay p lc thi gian, hoc do s thiu cn trng. khc phc ri ro ny, Excel c th gip kim ton vin thc hin vic chn mu mt cch nhanh chng. Cc bc tin hnh nh sau: xut s liu ca n v khch hng t phn mm k ton ra file Excel Dng Filter trong Data Menu bt u chn mu. Nguyn tc l trong Filter, kim ton vin c th thit lp c s chn mu my tnh thc hin. Sau khi la chn xong cc nghip v ng theo nh kim ton vin yu cu th trn bng tnh ca Excel ch cn th hin cc nghip v . Cc nghip v khng tho mn yu cu s b n i. Da vo bng s liu mi ny, kim ton vin c th bt u tin hnh kim tra i chiu m khng s b st bt k nghip v no.

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Li kt:

i vi cc Cng ty kim ton chuyn nghip, hot ng trn mt th trng cnh tranh y tim nng i hi cc Cng ty phi cung cp cc dch v vi cht lng tt nht. Bng chng kim ton l yu t quan trng quyt nh ti s thnh cng v cht lng ca cuc kim ton. Bng chng kim ton c tnh thuyt phc khng ch n thun tha mn hai yu cu v gi tr, tnh y m n cn phi c thu thp mt cch c hiu qu vi chi ph hp l to iu kin cung cp cho khch hng dch v gia tng. Da trn nhng bng chng kim ton giu tnh thuyt phc thu thp c trong sut cuc kim ton, KTV s nhanh chng a ra kin v BCTC c kim ton. Vn i hi vic vn dng cc k thut thu thp bng chng
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kim ton phi c thc hin mt cch linh hot nht v ngy cng hon thin c c nhng bng chng kim ton hu hiu, vi mc ph v thi gian v chi ph hp l cng mc ri ro l ti thiu. Nh vy c th ni vic p dng cc k thut thu thp bng chng kim ton c tnh cht quyt nh ti cht lng v s thnh cng ca cuc kim ton. Do , trong qu trnh thc hin kim ton cc KTV phi bit la chn k thut thu thp bng chng kim ton thch hp, vn dng cc k thut mt cch khoa hc sng to cho tng ni dung kim ton v tin hnh theo mt trnh t quy nh trong quy trnh kim ton. Ti Cng ty AAC, k thut thu thp bng chng c Ban Gim c Cng ty rt quan tm v c thc hin mt cch rt linh hot bi cc kim ton vin c trnh chuyn nghip. Trong chuyn ny trnh by cc k thut thu thp bng chng kim ton trong kim ton Bo co ti chnh do AAC thc hin v kin ngh nhm hon thin vic vn dng cc k thut thu thp bng chng kim ton, song do kin thc cn hn ch nn chuyn ca em vn cn nhng hn ch v sai st nht nh. Em rt mong c s gp , ph bnh ca thy c, cc anh ch trong Cng ty AAC bi vit ca em c hon thin hn. Em xin chn thnh cm n c gio Tin s on Th Ngc Trai cng cc anh ch trong cng ty TNHH Kim ton v K ton AAC nhit tnh hng dn v gip em hon thnh ti ny. Nng, thng 04 nm 2011

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