Kiểm toán khoản mục hàng tồn kho trong kiểm toán BCTC tại Công ty TNHH kiểm toán và kế toán AAC

Email: luanvan84@gmail.
com
GVHD: ThS. Nguyn Th Khnh Vn
LI NI U Trong xu th hi nhp, pht trin, mi trng kinh doanh ngy cng rng m thu ht nhiu nh u t trong v ngoi nc to iu kin cho s ra i v pht trin ca cc doanh nghip. i i vi s pht trin ca doanh nghip l s gia tng nhu cu s dng thng tin ti chnh. V vy, vn trung thc, hp l ca thng tin trn BCTC cng tr nn cp thit. Nhu cu v kim ton cng tr thnh tt yu. Vi chc nng xc minh tnh trung thc v hp l ca bo co ti chnh, kim ton khng ch m bo li ch cho cc nh u t, li ch ca cc ch s hu vn, ch n v ca chnh bn thn doanh nghip m cn gip cho cc c quan qun l nh nc v x hi c c nhng thng tin kinh t, ti chnh trung thc t cc doanh nghip. Khi tip cn BCTC ca doanh nghip, hng tn kho lun l mt khon mc c ngi s dng thng tin c bit quan tm. Bi l, hng tn kho thng chim t trng ln trong tng ti sn lu ng ca doanh nghip, vic xc nh gi tr hng tn kho nh hng trc tip n gi vn hng bn, nh hng ln n li nhun trong k nn y cng l mt cng c hu hiu doanh nghip ph php BCTC. V vy, kim ton hng tn kho c ngha ht sc quan trng trong kim ton bo co ti chnh. Nhn thc c tm quan trng trong vic kim ton BCTC, c bit l kim ton khon mc hng tn kho, em chn nghin cu ti Kim ton khon mc hng tn kho trong kim ton BCTC ti Cng ty TNHH kim ton v k ton AAC lm ti kha lun tt nghip ca mnh. Cu trc ti gm ba phn: Phn I: C s l lun v kim ton khon mc hng tn kho trong kim ton BCTC Phn II: Thc trng kim ton khon mc hng tn kho trong kim ton BCTC ti Cng ty CP XYZ do Cng ty kim ton v k ton AAC thc hin Phn III: Mt s xut nhm hon thin kim ton khon mc hng tn kho ti Cng ty kim ton v k ton AAC Do kin thc v kinh nghim cn nhiu hn ch, ti ca em chc chn s khng trnh khi nhng thiu st nht nh. V vy em rt mong nhn c s ng gp kin ca cc Thy C, cc Anh Ch v cc Bn. Em xin chn thnh cm n Ging vin Th.S Nguyn Th Khnh Vn, Ban lnh o v cc Anh Ch kim ton vin trong cng ty nhit tnh gip em hon thnh ti ny.
SVTH: Trn Th Lim nm 2011
Trang 1
Email: luanvan84@gmail.com
PHN I: C S L LUN V KIM TON KHON MC HNG TN KHO TRONG KIM TON BO CO TI CHNH I. Kim ton bo co ti chnh vi vn kim ton HTK: 1. Khi nim v kim ton bo co ti chnh: Theo chun mc kim ton Vit Nam s 200 (VSA 200) th: Bo co ti chnh l h thng bo co c lp theo chun mc v ch k ton hin hnh phn nh cc thng tin kinh t; ti chnh ch yu ca n v. Theo ch k ton nc ta, cc bo co ti chnh ca n v bao gm: Bng cn i k ton, bo co kt qu hot ng kinh doanh, bo co lu chuyn tin t v thuyt minh bo co ti chnh. Kim ton bo co ti chnh l vic thu thp v nh gi cc bng chng kim ton ca cc KTV nhm xc minh tnh trung thc v hp l trn cc kha cnh trng yu ca bo co ti chnh. 2. HTK vi vn kim ton: 2.1 Khi nim, c im v phn loi HTK: 2.1.1 Khi nim HTK: Theo chun mc k ton Vit Nam s 02 (Chun mc v HTK): HTK: L nhng ti sn: (a) c gi bn trong k sn xut, kinh doanh bnh thng; (b) ang trong qu trnh sn xut, kinh doanh d dang; (c) Nguyn liu, vt liu, cng c, dng c s dng trong qu trnh sn xut, kinh doanh hoc cung cp dch v. HTK bao gm: - Hng ha mua v bn: Hng ha tn kho, hng mua ang i trn ng, hng gi i bn, hng ha gi i gia cng ch bin; - Thnh phm tn kho v thnh phm gi i bn; - Sn phm d dang: Sn phm cha hon thnh v sn phm hon thnh cha lm th tc nhp kho thnh phm; - Nguyn liu, vt liu, cng c, dng c tn kho, gi i gia cng ch bin v mua ang i trn ng; - Chi ph dch v d dang. 2.1.2 c im HTK: - HTK nh hng trc tip ti gi vn hng bn v vy nh hng trc tip ti li nhun trong nm. - HTK thng chim t trng ln so vi tng ti sn lu ng trong Doanh nghip bao gm nhiu chng loi v qu trnh qun l rt phc tp. SVTH: Trn Th Lim nm 2011 Trang 2
- HTK c nh gi thng qua s lng cht lng, tnh trng HTK. - HTK c bo qun ct tr nhiu ni khc nhau nhiu i tng qun l khc nhau c c im bo qun khc nhau iu ny dn ti kim sot i vi HTK gp nhiu kh khn. 2.1.3 Phn loi HTK: 2.1.3.1 Theo mc ch s dng: Theo tiu thc mc ch s dng, HTK c chia thnh 3 loi: a) Cc loi d tr phc v cho qu trnh sn xut kinh doanh ca doanh nghip Loi HTK ny bao gm cc loi sau: - Nguyn liu v vt liu: l nhng yu t tham gia vo qu trnh sn xut doanh nghip, bao gm: nguyn vt liu chnh, vt liu ph, nhin liu v cc loi vt liu khc nh ph liu thi, ph tng thay th - Cng c v dng c: l nhng t liu lao ng khng c cc tiu chun v gi tr v thi gian s dng ghi nhn l TSC. b) Cc loi d tr cho hot ng tiu th ca doanh nghip Bao gm: thnh phm, bn thnh phm c th tiu th trong doanh nghip sn xut, hoc hng ha trong doanh doanh nghip thng mi. c) Cc loi sn phm v dch v d dang Trong doanh nghip sn xut, loi tn kho ny l nhng sn phm ang ch to trn dy chuyn sn xut, cha hon thnh qui trnh cng ngh v cha th cung cp cho khch hng. Trong cc doanh nghip dch v, l nhng dch v ang trong qu trnh cung cp cho khch hng, cha hon thnh. 2.1.3.2 Theo v tr ca HTK trong qu trnh lun chuyn: Theo tiu thc v tr ca HTK trong qu trnh lun chuyn, HTK c chia thnh 3 loi sau: a) Hng mua ang i ng L nhng vt t, hng ha m doanh nghip c quyn kim sot nhng cha hoc khng v nhp kho ca doanh nghip v nhng c th trong khu cung ng hay nhng quy nh ring l trong khu giao v cung cp hng ha. b) Hng ang d tr ti kho, quy ca doanh nghip Bao gm cc loi nguyn liu vt liu, cng c dng c, bn thnh phm, thnh phm v hng ha ang c qun l v mt vt cht ti kho hay quy hng ca doanh nghip.
c) Hng gi i bn SVTH: Trn Th Lim nm 2011 Trang 3
L nhng loi hng thnh phm, hng ha xut khi kho ca doanh nghip nhng cha c xc nh tiu th. 2.2 Hch ton ti khon HTK: 2.2.1 Ti khon s dng: Ti khon thng s dng khi phn nh cc bt ton lin quan n HTK l: + TK151-Hng mua ang i ng + TK152-Nguyn liu, vt liu + TK153- Cng c, dng c + TK 154-Chi ph sn xut kinh doanh d dang + TK155-Thnh phm, TK 156-Hng ha + TK 157-Hng gi i bn + TK 159- D phng gim gi HTK Trong trng hp hng ha, nguyn vt liu nhn bn ngoi gia cng, bn, k gi, lm i l th ghi vo cc ti khon khc. + Gi h, gia cng, ghi vo TK 002 + Hng ha nhn bn h, nhn k gi, k cc ghi vo TK 003 Ty vo quy m v cch thc hot ng m mi doanh nghip c th t chc cc ti khon v HTK thnh cc ti khon chi tit theo loi NVL, hng ha ph hp vi tnh hnh ca doanh nghip.
Trang 4
Email: luanvan84@gmail.com 2.2.2 S hch ton ti khon HTK: Doanh nghip sn xut:
Nhp kho NVL xut s dng khng ht TK 152 Gi thc t TK151 NVL mua vo Hng v nhp kho TK 621
TK 154
TK 155 Hng gi i bn
TK 157
Xut dng
Kt chuyn chi ph
TK 622 Tp hp CPNCTT Kt chuyn chi ph
Gi thnh thc t sn phm hon thnh
TK 632 Xut bn trc tip
TK 627 TK 153 Hng v nhp kho Xut dng TK 142,242 Gi thc t NVL mua vo
Xut ch phn b Phn b
Kt chuyn chi ph
CPSXC c nh khng phn b TK 159 Lp d phng gim gi HTK Hon nhp d phng
Doanh nghip thng mi:

TK 151, 111,112,331,... Gi mua hng nhp kho TK 152 Gi thc t NVL nhp kho TK 153 Gi thc t CCDC nhp kho TK 1561
TK 157
Hng gi i bn TK 632 Xut bn trc tip TK 1562 Chi ph mua Phn b chi ph mua hng
TK 159 Lp d phng gim gi HTK
Hon nhp d phng
Trang 5
2.2.3 S sch, ti liu lin quan n chu trnh HTK: Ty thuc vo mi khu lin quan n HTK cng nh ty vo tng doanh nghip s c cch t chc chng t k ton lin quan n HTK khc nhau. - Nhp kho vt, t hng ha: Chng t thng s dng l Ha n mua hng, Phiu nhp kho. - Xut kho vt t, hng ha: Chng t thng s dng l Phiu xut kho, Phiu xut kho kim vn chuyn ni b, Phiu xut kho gi hng i l, Ha n GTGT hoc Ha n bn hng thng thng. C th minh ha tm tt cc chng t s dng trong chu trnh HTK nh sau:
Yu cu mua hng ha, vt t (H, Hp ng) Mua hng (Ha n) Nhp kho vt liu, hng ha (PNK) Xut kho vt t SX PXK) Nhp kho TP (PNK) Xut kho TP tiu th (PXK)
Giao hng
Xut kho hng ha tiu th
2.3 Nguyn tc xc nh gi tr HTK: Nguyn tc gi gc y l mt trong nhng nguyn tc cn bn ca k ton. Nguyn tc ny i hi khi n v mua mt ti sn th phi c ghi chp theo gi ph ti thi im xy ra v iu ny s khng thay i nu gi tr th trng ca nhng ti sn c th thay i nhng thi im sau ny. V vy, HTK ca doanh nghip phi c ghi s theo gi gc. Tr gi HTK cui k v tr gi HTK xut s dng trong k cng phi xc nh trn c s gi gc . Gi gc HTK c tnh theo cng thc sau: Gi gc HTK = Chi ph mua + chi ph ch bin + cc chi ph lin quan trc tip khc pht sinh
Chi ph mua ca HTK bao gm gi mua, cc loi thu khng c hon li, chi ph vn chuyn, bc xp, bo qun trong qu trnh mua hng v cc chi ph khc c lin quan trc tip n vic mua HTK. Cc khon chit khu thng mi v gim gi hng mua c tr (-) khi chi ph mua. Chi ph ch bin HTK bao gm nhng chi ph c lin quan trc tip n sn phm sn xut nh chi ph nhn cng trc tip, chi ph sn xut chung c nh v chi ph sn xut chung bin i pht sinh trong qu trnh chuyn ha nguyn liu, vt liu thnh thnh phm. SVTH: Trn Th Lim nm 2011 Trang 6
Chi ph lin quan trc tip khc tnh vo gi gc HTK bao gm cc khon chi ph khc ngoi chi ph mua v chi ph ch bin HTK. Nguyn tc thn trng Nguyn tc thn trng i hi khng nh gi cao hn gi tr ca ti sn v cc khon thu nhp nn trng hp gi tr thun c th thc hin c thp hn gi gc ca HTK th phi tnh theo gi tr thun c th thc hin c. Trong gi tr thun c th thc hin c l gi bn c tnh ca HTK trong k sn xut kinh doanh bnh thng tr (-) chi ph c tnh hon thnh sn phm v chi ph c tnh cn thit cho vic tiu th chng. Lc ny, k ton cn tin hnh lp d phng gim gi HTK trn c s tng mt HTK, s d phng gim gi HTK c lp l s chnh lch gia gi gc ca HTK ln hn gi tr thun c th thc hin c ca chng. Nguyn tc nht qun Nguyn tc ny i hi phng php tnh gi HTK phi c s dng thng nht gia cc k k ton. Nu v mt l do no , doanh nghip buc phi thay i phng php c th lp c cc bo co ti chnh thun li nht th phi nu r trong phn thuyt minh b sung ngi c bo co ti chnh c th thy c thu nhp ca doanh nghip tng ln hay gim xung l do thay i phng php ch khng phi t hot ng c hiu qu hay km hiu qu hn ca n v. Cc phng php tnh gi HTK : C 4 phng php tnh gi HTK : - Phng php nhp trc xut trc (FIFO) - Phng php nhp sau xut trc (LIFO) - Phng php bnh qun gia quyn - Phng php tnh gi thc t ch danh 2.4 Chc nng ca chu trnh HTK: Chu trnh HTK ng mt vai tr kh quan trng trong doanh nghip, n c nhiu chc nng rt quan trng, c th: - Chc nng mua hng: Khi pht sinh yu cu mua hng th b phn sn xut s lp giy ngh mua hng (c ph duyt) trn c s k hoch sn xut v tiu th. Giy ny c chuyn dn b phn thu mua lm cn c lp n t hng hoc tha thun cc hp ng mua hng. - Chc nng nhn hng: Khi bn nh cung cp giao hng b phn nhn hng s da trn n t hng kim tra v mu m, s lng, chng loi, quy cch, phm cht v thi gian giao hng. Nhim v ca b phn nhn hng l tin hnh cng tc kim tra xc nh s hng nhn, kim nh cht lng sau lp bin bn nhn hng SVTH: Trn Th Lim nm 2011 Trang 7
v chuyn hng cho b phn lu kho. B phn nhn hng phi c lp vi b phn kho v b phn k ton. - Chc nng lu kho: Chc nng lu kho th hin rt r i vi hng ha, vt t mua ngoi v i vi thnh phm. Hng ha, vt t mua v c b phn nhn hng kim tra v s lng, quy cch, phm cht ri mi nhn v bin bn giao nhn hng c lp. Sau hng c chuyn n b phn kho v tin hnh nhp kho. Th kho tin hnh lp phiu nhp kho, ghi s kho v chuyn n cho b phn k ton hch ton. Cn i vi thnh phm sau khi hon thnh c kim nh cht lng v cng tin hnh nhp kho. Trong qu trnh ny cng phi lp phiu nhp kho nh nhp kho hng ha mua ngoi. - Chc nng xut kho vt t: cn c vo phiu yu cu s dng vt t c ph duyt hoc n t hng, th kho lp phiu xut khi, ghi s kho v chuyn cho k ton hch ton. - Chc nng sn xut: u vo ca qu trnh ny chnh l vt t, u ra l thnh phm v SPDD. Vic kim sot chi ph ti qu trnh ny thc hin ng thi ti b phn sn xut v xut kho vt t. - Chc nng lu kho thnh phm: Sn phm sau khi hon thnh trong khu sn xut s c kim nh cht lng ri nhp kho. y l chc nng nhm bo qun v qun l ti sn ca DN. Khi nhp kho hay xut kho cc bn phi c y cc giy t hp l th kho mi c nhp, xut kho. Mt khc th kho l ngi chu trch nhim v ti sn mnh trng coi v phi ghi chp theo di v s lng vt t, hng ho, thnh phm nhp xut tn kho. - Xut thnh phm, hng ha i tiu th: y l mt mt xch ca chu trnh bn hng thu tin. Cn c vo n t hng hoc hp ng kinh t th kho lp phiu xut kho, b phn vn chuyn s c phiu vn chuyn hng (vn n). 2.5 Mc tiu kim ton i vi chu trnh HTK 2.5.1 Mc tiu chung: Theo chun mc Kim ton Vit Nam s 200 th: Mc tiu Kim ton BCTC l gip cho KTV v cng ty Kim ton a ra kin nhn xt rng BCTC c c lp trn c s cc chun mc v ch k ton hin hnh, c tun th php lut lin quan, c phn nh trung thc v hp l tnh hnh ti chnh trn cc kha cnh trng yu hay khng.
2.5.2 Mc tiu c th:
Trang 8
Mc tiu kim ton chu trnh HTK l nhm nh gi h thng KSNB i vi HTK v nhm xc nh tnh hin hu i vi HTK, tnh trn vn (y ) ca HTK, quyn ca Khch hng i vi HTK ghi s, cng nh khng nh tnh chnh xc v ng n ca cc con s trn s sch k ton v HTK v m bo s trnh by v khai bo v HTK l hp l. Cc mc tiu kim ton c th v HTK c m t qua bng sau : C s dn liu Hin hu, quyn s hu Pht sinh y Chnh xc nh gi Trnh by v cng b Mc tiu i vi nghip v HTK Tt c HTK trnh by trn bo co ti chnh u tht s hin hu trong thc t v thuc quyn s hu ca n v. Tt c cc nghip v HTK c ghi s trong k l pht sinh thc t. Tt c HTK u c ghi s v bo co y . S liu chi tit ca HTK c ghi chp, tnh ton chnh xc v thng nht gia s chi tit v s ci. HTK c ghi nhn v nh gi theo mt phng php ph hp vi cc chun mc v ch k ton hin hnh, ng thi n v phi p dng nht qun phng php ny. HTK c phn loi ng n, trnh by thch hp v cng b y .
Trong cc mc tiu trn, do nhng c im ring ca HTK, hai mc tiu Hin hu v nh gi lun c xem l quan trng nht. II. Ni dung chu trnh kim ton khon mc HTK trong kim ton bo co ti chnh: Hot ng kim ton c lp Vit Nam hnh thnh t nm 1991, n nay c trn 170 Cng ty kim ton ang hot ng vi trn 10.000 ngi lm vic, 1.400 KTV hnh ngh. thc hnh hot ng kim ton c lp trn c s h thng chun mc kim ton do B Ti chnh ban hnh, mi cng ty u t xy dng cho mnh mt b chng trnh kim ton. Tuy nhin, cht lng v quy m chng trnh kim ton ca cc cng ty u rt khc nhau. Xut pht t thc trng , Hi KTV hnh ngh Vit Nam (VACPA), vi s ti tr ca Ngn hng Th gii (WB), thnh lp D n Tng cng nng lc Hi KTV hnh ngh Vit Nam tin hnh xy dng b Chng trnh kim ton (CTKT) mu vi mc ch gp phn nng cao cht lng dch v ca cc cng ty kim ton, tng cng s tun th cc yu cu ca Chun mc kim ton, ng thi lm c s cho vic o to, cp nht v kim tra cht lng dch v hng nm ca hi vin VACPA. Sau thi gian lm vic tch cc, tham kho kinh nghim v phng php lun ca cc cng ty kim ton ln, vi s phi hp cht ch v trao i, nhn xt thng SVTH: Trn Th Lim nm 2011 Trang 9
xuyn t Ban Qun l D n CTKT mu c Ch tch Hi KTV hnh ngh Vit Nam (VACPA) ban hnh ti Quyt nh s 1089/Q-VACPA ngy 01/10/2010 p dng chnh thc rng ri t k kim ton nm 2010/2011. Ni dung chu trnh kim ton khon mc HTK do VACPA ban hnh nh sau:
Cc bc cng vic c th nh sau: 1. Lp k hoch kim ton: Trong chu trnh HTK, mc tiu ca vic lp k hoch kim ton gip KTV xc nh c vng ri ro cao, thng qua thit k c th tc kim ton hiu qu nhm thu thp cc bng chng kim ton m bo rng s liu ca cc khon mc c lin quan trong chu trnh c trnh by trn Bo co ti chnh l trung thc, hp l trn cc kha cnh trng yu, l ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan. SVTH: Trn Th Lim nm 2011 Trang 10
Lp k hoch kim ton gm cc bc cng vic nh sau: 1.1 Chp nhn khch hng v nh gi ri ro hp ng (Mu giy t lm vic A110-Ph lc 1, A120): y l cng vic u tin bt u mt quy trnh kim ton. Mc ch ca bc cng vic ny l xem xt liu c th chp nhn cung cp dch v kim ton cho khch hng da trn c im kinh doanh, uy tn ca khch hng cng nh tnh chnh trc, tun th lut php ca Ban gim c hay khng. giai on ny, cng ty kim ton s tin hnh nh gi kh nng chp nhn kim ton, nhn din l do mi kim ton ca khch hng, la chn i ng KTV v k hp ng kim ton. Ban u cng ty phi nh gi kh nng chp nhn Kim ton chp nhn li mi KTV phi cn c vo kh nng ca Cng ty v cc iu kin ca khch hng. Trong giai on ny KTV phi nh gi ri ro c th gp phi khi tin hnh Kim ton chu trnh HTK ca Doanh nghip sau kt hp vi vic nh gi cc chu trnh khc a ra quyt nh c chp nhn Kim ton cho Doanh nghip khng. Sau khi chp nhn Kim ton, Cng ty Kim ton tin hnh xem xt cc l do mi kim ton ca khch hng xem i tng no s s dng thng tin bo co ti chnh, t c th xem khon mc no l trng tm ca cuc kim ton c th trnh ri ro kim ton, trnh b kin co v ty thuc vo mc quan trng la chn i ng KTV thch hp v tin hnh xc nh s lng bng chng Kim ton cn thu thp v cc mc chnh xc ca cc kin m KTV a ra trong bo co Kim ton. 1.2 Tm hiu khch hng v mi trng hot ng (Mu giy t lm vic A310 Ph lc 8) Trong giai on ny KTV tm hiu cc mt hot ng kinh doanh ca khch hng v cc quy trnh mang tnh php l c nh hng n cc mt hot ng kinh doanh ny t nh hng n phn hnh Kim ton ca mnh. KTV cn thu thp thng tin chung v khch hng cc mt sau: + Cc thng tin v mi trng chung v thc trng nn kinh t, mc lm pht, cc chnh sch ca chnh ph c nh hng n hot ng kinh doanh ca khch hng, ngnh ngh kinh doanh ca khch hng. + KTV cn phi hiu bit v mi trng kinh doanh v lnh vc kinh doanh, c cu t chc SXKD t chc qun l v c cu vn ca khch hng. + KTV cn tm hiu v h thng k ton, h thng kim sot ni b ca khch hng, kt qu kinh doanh v cch thc nh gi kt qu kinh doanh ca Ban gim c.
Trang 11
+ Bn cnh KTV cn phi tm hiu hnh thc s hu v ngha v php l ca khch hng gip cho KTV nm bt c quy trnh mang tnh cht php l nh hng n cc mt hot ng sn xut kinh doanh ca khch hng. Tuy nhin i vi khch hng kim ton nm u tin th KTV tm hiu tht k nhm hn ch thp nht ri ro. i vi khch hng thng xuyn, KTV nn trao i da vo thng tin c KTV cc nm trc thc hin, v ch cn tm hiu thm mt s thng tin b sung nh: tnh hnh bin ng bt thng cng ty hoc nh hng bt li n cng ty trong nin kim ton. i vi khon mc HTK, trong vic thu thp thng tin khch hng. Nhng thng tin v HTK cn t c trong giai on ny bao gm: - Xem xt li kt qu kim ton phn hnh HTK ca ln kim ton trc (nu c) - Tham quan nh xng, kho bi bo qun HTK; - Thu thp thng tin v chnh sch k ton HTK ca khch hng; - D kin nhu cu s dng chuyn gia nu thy HTK ca doanh nghip c nhng chng loi c bit cn c kin ca chuyn gia. y ch l nhng thng tin c s v KTV khng bt buc phi hiu su sc v n nh nhng ngi qun l doanh nghip, tuy nhin nhng thng tin ny nh hng n vic nh gi tng qut Bo co ti chnh ni chung v chng trnh kim ton HTK ni ring cng nh vic a ra mc c lng v tnh trng yu, ri ro kim ton, do KTV phi c c nhng hiu bit nht nh v cc hot ng ca n v. 1.3 Lp hp ng kim ton v la chn nhm kim ton: Sau khi tm hiu v khch hng v chp nhn thc hin kim ton cho n v khch hng th s tin hnh k kt hp ng kim ton (Mu giy t lm vic A210 Ph lc 9, A211-Ph lc 2) ghi r trch nhim v quyn li v ngha v cc bn. Theo , cng ty kim ton s phn cng nhm kim ton ph hp thc hin cng vic ti n v khch hng (Mu giy t lm vic A250 Ph lc 10). ng thi gi n khch hng th hn kim ton (Mu giy t lm vic A212 Ph lc 11), th gi khch hng v k hoch kim ton (Mu giy t lm vic A230) v danh mc ti liu cn cung cp (Mu giy t lm vic A240 Ph lc 12). Sau khi hon thnh cng vic kim ton theo tho thun, cc bn giao kt phi lm th tc thanh l hp ng v lp Bin bn thanh l hp ng kim ton (Mu giy t lm vic A213 Ph lc 3) 1.4 Tm hiu chnh sch k ton v chu trnh kinh doanh quan trng ca khch hng(Mu giy t lm vic A430) SVTH: Trn Th Lim nm 2011 Trang 12
Mc tiu ca cng vic ny l: + Xc nh v hiu c phng php k ton p dng cho cc giao dch v s kin lin quan ti chu trnh kinh doanh ni chung v c th l chu trnh HTK. + nh gi v mt thit k v thc hin i vi cc th tc kim sot chnh ca chu trnh HTK. + Quyt nh xem liu c thc hin kim tra h thng kim sot ni b hay khng + Thit k cc th tc kim tra c bn ph hp v c hiu qu Trong phn ny nhng cng vic KTV cn lm l: + Tm hiu v chnh sch k ton, cc quy nh v HTK ang c p dng ti n v khch hng. + Bit c m hnh chu trnh HTK m n v ang s dng gm c cc th tc kim sot chnh ca chu trnh m n v ang p dng. + nh gi tnh hiu qu v thit k ca cc th tc kim sot chnh trong vic ngn chn v pht hin cc sai st v gian ln. + Pht hin cc ri ro, sai st trng yu, kt lun v kim sot ni b, quyt nh xem c thc hin kim tra hot ng ca h thng kim sot ni b hay khng. 1.5 Phn tch s b Bo co ti chnh (Mu giy t lm vic A510-Ph lc 13) Trc khi i vo giai on thc hin cc th tc phn tch trong qu trnh thc hin kim ton, KTV s tin hnh phn tch s b Bo co ti chnh nhm pht hin ra s tn ti ca cc giao dch, s kin, h s ti chnh v xu hng bt thng, gip xc nh vng c ri ro sai st trng yu. Khi thc hin phn tch s b, KTV thc hin vic phn tch bin ng, phn tch h s, phn tch cc s d bt thng. a. Phn tch bin ng ca Bng cn i k ton v Bo co kt qu hot ng kinh doanh: KTV thc hin so snh nm nay vi nm trc k c v s tuyt i v tng i cho cc khon mc ch yu l cc khon mc c s d ln, bin ng ln hoc ch tiu nhy cm (cc khon vay, n phi thu, li, l...). i vi cc khon mc c bin ng ln hn mc trng yu chi tit, KTV thc hin vic tm hiu v phng vn cc nhn vin ca khch hng nh gi tnh hp l ca bin ng. Nu c bin ng m KTV cha th gii thch c, c th coi l mt ri ro trng yu cn quan tm khi thc hin kim ton chi tit. b. Phn tch h s:
Trang 13
Khi phn tch h s KTV thng tp trung vo 04 nhm h s ph bin nh sau: (1) H s thanh ton; (2) H s o lng hiu qu hot ng; (3) Kh nng sinh li; (4) H s n. Khi phn tch h s KTV dng hiu bit ca mnh v k ton doanh nghip v phn tch ti chnh pht hin cc bin ng hoc xu hng l, hay vic thay i t ngt ca ch s. Vic phn tch h s ny gip KTV pht hin ra cc ri ro, t a ra th tc kim ton ph hp cho cc ri ro . y l qu trnh KTV s dng xt on chuyn mn ca mnh thc hin. - Cc h s thanh ton: L cc h s lng kh nng thanh ton ngn hn ca doanh nghip v so snh vi chnh h s nm trc. Vic phn tch h s thanh ton thng thng ch gii hn trong vic xem xt trng hp c bin ng ln trong kh nng thanh ton hoc nh gi kh nng thanh ton ngn hn v kim tra kh nng hot ng lin tc ca doanh nghip. - H s o lng hiu qu hot ng: L cc h s o lng hiu qu ca vn lu ng ca cng ty. Vic phn tch hiu qu hot ng ch gii hn trong vic xem xt trng hp c bin ng ln trong vic s dng vn lu ng ca doanh nghip - H s o lng kh nng sinh li: L cc h s o lng kh nng sinh li ca doanh nghip v so snh vi chnh h s nm trc. Vic phn tch h s sinh li thng thng ch gii hn trong vic xem xt trng hp c bin ng ln trong kh nng sinh li ca doanh nghip hoc nh gi kh nng sinh li gn vi kim tra kh nng hot ng lin tc ca doanh nghip. - H s n: L cc h s lng kh nng thanh ton di hn ca doanh nghip v so snh vi chnh h s nm trc. Vic phn tch h s thanh ton thng thng ch gii hn trong vic xem xt trng hp c bin ng ln trong kh nng thanh ton di hn ca doanh nghip hoc kim tra kh nng hot ng lin tc ca doanh nghip. c. Phn tch cc s d ln, nh v bt thng: i vi tng loi hnh doanh nghip, KTV phi quan tm n cc ch tiu ring bit, nu c s d c gi tr ln hoc nh bt thng so vi nm trc hoc theo thng l, hoc s d bt thng (ln u xut hin ti DN) th cn gii trnh r l do. V d, s d qu tin mt ln (tn qu 10 t ng trong khi mc chi hng ngy bng tin mt bnh qun l 300 triu...), v d doanh nghip sn xut m hng tn kho rt t trong iu kin th trng ang khan him th cng l bt thng... 1.6 nh gi chung v H thng Kim sot ni b v trao i vi Ban gim c v gian ln: Vic tm hiu nghin cu v h thng kim sot ni b nh gi chung v H thng kim sot ni b (Mu giy t lm vic A610) nhm hn ch ri ro kim sot SVTH: Trn Th Lim nm 2011 Trang 14
l mt phn cng vic c ngha quan trng trong mt cuc kim ton, c bit l trong kim ton ti chnh. Khi tm hiu c cu kim sot ni b ca khch hng v HTK, KTV cn tm hiu v cc vn : a. Mi trng kim sot hng tn kho: bao gm ton b nhn t bn trong v bn ngoi doanh nghip, tc ng n vic thit k, hot ng v x l d liu ca cc loi hnh kim sot ni b. b. H thng k ton: - Xem xt h thng chng t gc s dng trong cng tc qun l hng tn kho c c lu tr v bo qun mt cch hp l khng. - Cng vic ghi chp nghip v nhp, xut kho vt t, thnh phm, hng ho nh th no, c ng k hay khng, c phn cng cho ai, ngi c m nhim cc cng vic khc, c lin quan n k ton thanh ton - S khc bit gia s liu thc t kim k vi s liu trn s sch k ton khi b pht hin c c gii quyt kp thi khng. c. Cc th tc kim sot - Kim ton vin phi kim tra vic phn chia trch nhim trong vic thc hin chc nng ca chu trnh. - C tn ti mt phng thu mua hng c lp chuyn thc hin trch nhim mua cc nguyn vt liu, cng c dng c, hng ho khng. - Vt t hng ho c c kim sot v ct tr bi b phn kho c lp khng, c m bo y s ph duyt trong tt c cc nghip v mua vo v xut kho vt t hng ho khng. Ngoi ra, KTV s tin hnh trao i vi Ban gim c (Giy t lm vic A620 Ph lc 15) v cc c nhn lin quan nh b phn kim ton ni b (Giy t lm vic A630) v vn gian ln c th xy ra trong doanh nghip gm: - Cc yu t ri ro lin quan n cc sai st pht sinh t lp BCTC gian ln. - Nhng yu t ri ro xut pht t sai st do bin th ti sn.
1.7 Xc nh mc trng yu (K hoch-thc hin) (Mu giy t lm vic A710 ): KTV phi thc hin cc bc cng vic sau: Bc 1: Xc nh tiu ch c s dng c tnh mc trng yu Cc tiu ch ph hp thng thng c la chn c th l: Li nhun trc thu; SVTH: Trn Th Lim nm 2011 Trang 15
Tng doanh thu; Li nhun gp; Tng chi ph; Tng vn ch s hu; Gi tr ti sn rng. Bc 2: Ly Gi tr tiu ch c la chn ghi vo tng ng. Gi tr tiu ch thng da trn s liu trc kim ton ph hp vi k/nm m cng ty kim ton phi a ra kin kim ton hoc sot xt. Trong trng hp kim ton gia k phc v cho kim ton cui nm, KTV c th s dng s liu c tnh tt nht cho c nm da trn d ton v s liu thc t n gia k kim ton. Bc 3: La chn t l tng ng ca biu xc nh mc trng yu tng th. Cc t l ghi trong mu ny l cc t l gi m thng l kim ton quc t ti Vit Nam thng p dng: - 5% n 10% li nhun trc thu, - 1% n 2% tng ti sn, - 1% n 5% vn ch s hu, 0.5% n 3% tng doanh thu. Cc cng ty kim ton c th s dng ngay cc t l ny m khng cn sa i. Tuy nhin cc cng ty cng c th a ra cc tiu ch v cc mc t l khc ty theo chnh sch ca tng cng ty v ph hp vi chun mc kim ton p dng. Bc 4: Xc nh mc trng yu tng th = Gi tr tiu ch x T l % Trong nhng trng hp c th ca n v c kim ton, nu c mt hoc mt s nhm cc giao dch, s d ti khon hoc thng tin thuyt minh (nu xt ring l) c sai st vi mc thp hn mc trng yu i vi tng th BCTC nhng c th nh hng (nu xt tng th) n quyt nh kinh t ca ngi s dng BCTC, th KTV phi xc nh mc trng yu hoc cc mc trng yu p dng cho tng nhm giao dch, s d ti khon hay thng tin thuyt minh. Bc 5: Xc nh mc trng yu thc hin. Mc trng yu thc hin (mc trng yu chi tit) l mt mc gi tr hoc cc mc gi tr do KTV xc nh nhm gim kh nng sai st ti mt mc thp hp l tng hp nh hng ca cc sai st khng c iu chnh v khng c pht hin khng vt qu mc trng yu i vi tng th BCTC.
Trang 16
Mc trng yu chi tit thng thng nm trong khong t 50% - 75% so vi mc trng yu tng th xc nh trn. Vic chn t l no p dng cho tng cuc kim ton c th l ty thuc vo xt on chuyn mn ca KTV v chnh sch ca tng cng ty. Bc 6: Xc nh Ngng sai st khng ng k/ sai st c th b qua: Mc ti a l 4% ca mc trng yu thc hin. y l mc quy nh theo thng l kim ton tt nht Vit Nam, cc cng ty c th p dng hoc a ra cc mc khc theo chnh sch khc ca mnh. Bc 7: La chn mc trng yu p dng i vi cuc kim ton, thng thng ly s lm trn. Nu c mc trng yu c bin ng ln so vi nm trc (thp hn ng k), KTV cn cn nhc xem mc trng yu nm nay c hp l khng so vi tnh hnh hot ng kinh doanh nm nay ca doanh nghip. Bc 8: nh gi li mc trng yu. Khi kt thc qu trnh kim ton, nu tiu ch c la chn xc nh mc trng yu bin ng qu ln th KTV phi xc nh li mc trng yu, gii thch l do v cn nhc xem c cn thc hin b sung thm th tc kim ton hay khng. C 3 cch sa i mc trng yu: Cp nht li gi tr ca tiu ch xc nh mc trng yu (benchmark); Sa i tiu ch xc nh mc trng yu; Sa i t l % tnh mc trng yu. 1.8 Xc nh phng php chn mu, c mu (Mu giy t lm vic A810) Trng nhm kim ton phi xc nh r ngay t giai on lp k hoch cch la chn cc phn t th nghim thu thp bng chng kim ton khi tin hnh th nghim c bn i vi tng khon mc ln trn BCTC thng qua la chn mt trong 3 phng php: Chn ton b (kim tra 100%); La chn cc phn t c bit; Ly mu kim ton. Cc bc ly mu trong qu trnh thc hin th nghim c bn bao gm: (1) Xc nh mc tiu th nghim (mc tiu kim ton); (2) Xc nh tng th mt cch chnh xc; (3) Xc nh kch c mu; (4) Xc nh phng php chn mu; (5) Thc hin ly mu; SVTH: Trn Th Lim nm 2011 Trang 17
(6) Phn tch v nh gi mu: t l sai phm, dng sai phm -> tng sai st mu d kin; (7) Ghi thnh ti liu v vic ly mu. Khi ly mu trong th nghim c bn, cn lu nhng im sau: c im ca tng th; Tnh ph hp v tnh y ca tng th vi mc ch ca th tc ly mu; Mi quan h gia mu vi mc tiu kim ton lin quan (c s dn liu ca ti khon); Mc trng yu v s lng khon mc trong tng th; Ri ro tim tng v cc sai st c th xy ra; Tnh ph hp v tin cy ca cc bng chng thu thp c thng qua cc th tc khng lin quan n ly mu nh: phn tch sot xt, kim tra 100% cc nghip v, kim tra cc khon mc c bit (gi tr ln, quan trng hoc bt thng) v s m bo t kt qu kim tra cc khon mc lin quan khc;
Thi gian v chi ph lin quan
1.9 Tng hp k hoch kim ton: Cui cng ca vic lp k hoch kim ton, KTV s tng hp k hoch kim ton (Mu giy t lm vic A910). Ni dung cng vic l tng hp cc ni dung chnh t cc Mu A210, A310, A510, A400, A600, A710 v A810 ca cc phn trong giai on lp k hoch kim ton. ng thi, tm tt cc vn t cuc kim ton nm trc mang sang (t Mu B410 ca h s kim ton nm trc) v a ra hng gii quyt trong cuc kim ton nm nay. 2. Thc hin kim ton: 2.1 nh gi s hot ng hu hiu ca H thng Kim sot ni b (Mu giy t lm vic C310) KTV s dng cc th tc sau kim tra xem cc th tc kim sot chnh c thc s hot ng hiu qu trong vic ngn nga, pht hin v sa cha cc gian ln sai st i vi tng chu trnh kinh doanh chnh: Phng vn cc c nhn lin quan; Kim tra cc ti liu lin quan; Quan st hot ng ca cc chu trnh chnh v cc nghip v chnh; Thc hin li cc th tc kim sot xem chng c hot ng, hoc hot ng c hiu qu khng. Thng thng nu khng tin tng vo h thng KSNB th KTV s phi thc hin kim tra c bn mc cao. Nu tin tng vo h thng KSNB th th tc SVTH: Trn Th Lim nm 2011 Trang 18
kim tra c bn c th ch thc hin mc trung bnh hoc thp. Mi quan h c th hin qua s sau y: Mc th Ngun bng Thi im thu Loi bng chng Phm vi bng chng nghim chng thp bng chng c bn Cc th tc kim Trc tip do Gn thi im xy Kim tra nhiu cc CAO tra bao gm: KTV thu thp ra nghip v hoc khon mc quan trng nh gi C mu ln hn Kim tra chng t Quan st Tnh ton li Gi th xc nhn Gin tip do cc ngun bn ngoi Kim tra hoc c lp cung cp quan st bt ng Tnh ng k Thu thp cc xc nhn c bng li v vn bn Phn tch mang nhiu tnh thuyt phc
Phn tch sot xt c lt chi tit Phng vn
Gn thi im cuiThu thp i chng t Gin tip thu nm nhiu ngun thp t cc C mu nh hn ngun bn trong Thi im gia k Kim tra t khon mc quan trng
THP 2.2 Kim tra c bn (Mu giy t lm vic D530) 2.2.1 Th tc chung: Bt u giai on thc hin kim ton, KTV tin hnh cc th tc chung nhm nm mt cch khi qut v tnh hnh ti chnh ca n v khch hng. Nhng th tc l: - 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.
Trang 19
- Lp bng s liu tng hp c so snh vi s d cui nm trc. i chiu cc s d trn bng s liu tng hp vi BCPS v giy t lm vic ca kim ton nm trc (nu c). 2.2.2 Kim tra phn tch: Trong quy trnh kim ton ni chung v quy trnh kim ton HTK ni ring, cc KTV thng hay quan tm n vic thc hin cc th tc phn tch, bi y l cng c cc KTV c th pht hin cc sai phm mt cch nhanh nht thng qua tnh hp l chung ca cc con s. Cc th tc phn tch thng s dng khi kim ton quy trnh HTK l: - So snh s d HTK (k c s d d phng) v c cu HTK nm nay so vi nm trc, gii thch nhng bin ng bt thng. - So snh t trng HTK vi tng ti sn ngn hn nm nay so vi nm trc, nh gi tnh hp l ca nhng bin ng. - So snh thi gian quay vng ca HTK vi nm trc v k hoch, xc nh nguyn nhn bin ng v nhu cu lp d phng (nu c) - So snh c cu CP (nguyn vt liu, nhn cng, sn xut chung) nm nay vi nm trc, nh gi tnh hp l ca cc bin ng 2.2.3 Kim tra chi tit: Tham gia chng kin kim k HTK cui nm: Chng kin kim k HTK nhm xc nh s lng hng tn thc t v pht hin HTK b h hng, li thi v chm lun chuyn. Th tc ny cung cp bng chng c tin cy cao v s hin hu ca HTK. Ngoi ra, th tc ny cn cung cp bng chng v mt s c s dn liu khc vi tin cy thp hn v cn c xem xt trong tng iu kin c th : - i vi s y , KTV c th thu thp c bng chng khi tin hnh i chiu gia s thc t vi liu s sch trong iu kin tt c HTK u c kim k. - i vi s nh gi, KTV c th thu thp bng chng khi xem cht lng, tnh trng HTK trong iu kin KTV c th nh gi vn ny hoc s dng chuyn gia. Tuy nhin, chng kin kim k khng cung cp bng chng v vic s dng phng php nh gi ph hp cng nh vic p dng nht qun phng php nh gi. Mu giy lm vic ca cng vic ny l D531, D532 Kim tra, i chiu s liu chi tit HTK:
- i chiu s liu gia bo co N-X-T kho vi s S Ci v BCPS. - m bo tt c Bin bn kim k bao gm trong Bng tng hp kt qu
kim k. SVTH: Trn Th Lim nm 2011 Trang 20
- m bo Bng tng hp kt qu kim k khp ng vi cc phiu m hng ca DN v kt qu quan st ca KTV (nu c) v xc nhn ca bn th ba (nu c). - i chiu chn mu s lng thc t t Bng tng hp kt qu kim k vi bo co N-X-T kho v ngc li. - Xem xt li cc bng tng hp N-X-T hng thng v c bit s d HTK cui nm pht hin, sot xt nhng khon mc bt thng. - m bo DN i chiu, iu chnh s liu k ton vi kim k thc t. Kim tra cc nghip v mua hng trong k: Kim tra chn mu cc nghip v mua hng nhp kho trong k, i chiu nghip v ghi trn S Ci vi cc chng t lin quan. Kim tra vic tnh gi HTK:
- Hng mua ang i ng: Kim tra chn mu cc nghip v mua hng c gi
tr ln vi cc chng t mua m bo cc s d hng ang i ng ti ngy kha s c ghi chp chnh xc, ng k. - Nguyn vt liu, cng c dng c, hng ha: Kim tra chn mu bo co N-XT kho mt s thng m bo DN thc hin nht qun PP tnh gi hng xut kho la chn. - Sn phm d dang : + So snh t l phn trm hon thnh c tnh da trn quan st ti thi im KK vi t l c dng tnh ton gi tr SPDD. Thu thp gii trnh hp l cho cc chnh lch trng yu. + Kim tra vic tnh ton v phn b CP sn xut cho SPDD cui k. - Thnh phm : + i chiu s liu trn bng tnh gi thnh vi s lng hng ha theo bo co sn xut v CP sn xut trong k. + Kim tra, nh gi tnh hp l ca vic tp hp, phn b thnh phm nhp kho. + Kim tra cch tnh gi xut kho v i chiu gi vn hng bn (tng thng, tng mt hng) ghi nhn gia S Ci vi bo co nhp, xut, tn thnh phm, m bo tnh chnh xc v nht qun. + i chiu CP trc tip (nguyn vt liu, nhn cng) n cc phn hnh lin quan. + Kim tra cc CP ghi thng vo gi thnh, khng qua cc ti khon CP. + Phn tch v kim tra cc CP sn xut chung c tnh trong HTK, nh gi tnh hp l ca cc phng php phn b tnh gi thnh. + Trng hp DN hot ng di mc cng sut bnh thng: xem xt v c tnh CP chung c nh di mc cng sut bnh thng khng c tnh vo gi tr HTK. SVTH: Trn Th Lim nm 2011 Trang 21
Email: luanvan84@gmail.com - Hng gi bn:
+ i chiu s lng hng gi bn hoc gi th xc nhn cho bn nhn gi (nu cn) hoc chng t vn chuyn, hp ng hoc bin bn giao nhn hng sau ngy kt thc nin k ton m bo tnh hp l ca vic ghi nhn. + Tham chiu n gi hng gi bn n kt qu kim tra vic tnh gi phn thnh phm. Kim tra lp d phng gim gi HTK: - Tm hiu v nh gi tnh hp l ca cc PP tnh d phng p dng (nu c). - Sot xt li HTK quay vng chm, tn kho li thi hoc h hng - Phn tch li nhun gp xem xt liu c pht sinh HTK c gi thnh cao hn gi tr thun c th thc hin xc nh nhu cu lp d phng. - m bo khng c s kin pht sinh sau ngy kha s k ton, c nh hng n cc nghip v trong nm v gi tr HTK. - nh gi cch x l thu i vi cc khon d phng gim gi trch lp. Kim tra tnh ng k: Chn mu cc nghip v nhp kho i vi nguyn vt liu, cng c, dng c trc v sau ______ ngy lp bo co v kim tra phiu nhp, vn n, ha n, hp ng vi bo co nhp kho, s chi tit HTK, bo co mua hng m bo cc nghip v c ghi chp ng k hch ton. Xem xt vic trnh by v cng b HTK Khi xem xt vic trnh by v cng b HTK, KTV cn xem xt cc vn sau: - Cc chnh sch k ton p dng i vi HTK. - S phn loi HTK thnh cc khon mc nh NVL, thnh phm, hng ha - Mt s ch tiu chi tit v HTK nh gi tr HTK hon nhp d phng, gi tr ghi s ca HTK b cm c, th chp 2.3 Kim tra cc ni dung khc: Ngoi cc th nghim c bn c p dng, KTV c th phi p dng kim tra cc ni dung khc m bo thu thp y bng chng thch hp m cc phn hnh th nghim c bn cha th cung cp y KTV c th a ra kin kim ton ph hp. Cc ni dung khc c kim tra nh: + Kim tra tnh tun th php lut v cc quy nh c lin quan (Mu giy t lm vic H110 Ph lc 16) + Sot xt cc bt ton tng hp (Mu giy t lm vic H120) + Giao dch vi cc bn lin quan (Mu giy t lm vic H140) SVTH: Trn Th Lim nm 2011 Trang 22
+ Cc s kin pht sinh sau ngy kt ton (Mu giy t lm vic H150 Ph lc 17) + Kh nng hot ng lin tc (Mu giy t lm vic H160 Ph lc 18) + Kim tra cc thng tin khc trong ti liu c BCTC c kim ton (Mu giy t lm vic H170 Ph lc 19) + Cc khon ti sn, n tim tng v cc khon cam kt (Mu giy t lm vic H180 Ph lc 20) + 2.4 nh gi li mc trng yu: Mc trng yu xt trn tng th Bo co ti chnh c th cn phi c sa i do kt qu ca s thay i trong cc tnh hung pht sinh trong qu trnh kim ton. Nu cn phi thay i mc trng yu tng th th KTV s tnh ton li mc trng yu v mc trng yu thc hin sau khi cn nhc li tiu ch tnh v cp nht li s liu ca tiu ch chn tnh ra mc trng yu ban u sau iu chnh theo cc bt ton iu chnh kim ton. 3. Tng hp, kt lun v lp bo co kim ton: Sau khi hon thnh cc th nghim c bn, KTV s a ra kin v bo co ti chnh ca n v ni chung v v khon mc HTK ni ring, a ra nhng kin ngh v cng tc qun l. Sau , KTV xem xt cc s kin pht sinh sau ngy kt thc nin k ton v nhng nh hng ca n ti Bo co ti chnh c kim ton v thit k nhng th tc kim ton b sung nhm hn ch ti a ri ro kim ton. Trong bc ny KTV phi tin hnh xem xt li cc bo co ni b, cc s sch v bin bn c lp sau ngy lp Bo co ti chnh, thu thp th kin ngh do khch hng gi cho KTV Cc bng chng m KTV thu thp c khi kim ton chu trnh HTK v cc phn hnh khc s c tp hp li v chuyn cho trng nhm kim ton, trng nhm s tin hnh kim tra, sot xt li ton b qu trnh kim ton v nh gi tnh y ca cc bng chng thu thp c. Cui cng, cng ty kim ton s a ra bo co kim ton. Sau khi cuc kim ton kt thc, KTV vn phi c trch nhim xem xt cc s kin c th xy ra sau khi pht hnh Bo co kim ton i vi Bo co ti chnh. Cc mu giy t lm vic trong giai on ny l: - Mu B110: Ph duyt v pht hnh Bo co kim ton v Th qun l (Ph lc 24) - Mu B120: Sot xt cht lng ca thnh vin BG c lp SVTH: Trn Th Lim nm 2011 Trang 23
Email: luanvan84@gmail.com -
Mu B130: Sot xt giy t lm vic chi tit Mu B310, B311, B312, B313, B314: Bo co ti chnh v Bo co kim ton nm nay Mu B343: Bo co lu chuyn tin t trc v sau iu chnh Mu B360, B370: Cc bt ton iu chnh v phn loi li, Cc bt ton khng iu chnh Mu B410: Tng hp kt qu kim ton (Ph lc 22) Mu B430: Cc vn cn gii quyt trc ngy pht hnh BCKT Mu B440: Th gii trnh ca BG khch hng (Ph lc 23)
Trang 24
PHN II: THC TRNG KIM TON KHON MC HNG TN KHO TRONG KIM TON BO CO TI CHNH TI CNG TY CP XYZ DO CNG TY TNHH KIM TON V K TON AAC THC HIN A. Khi qut chung v Cng ty TNHH Kim ton v K ton AAC: I. Tm tt s lc lch s hnh thnh v pht trin ca Cng ty TNHH Kim ton v K ton AAC: Tn y : Cng ty trch nhim hu hn kim ton v k ton AAC Tn vit tt: Cng ty kim ton v k ton AAC Tn giao dch bng ting Anh: Auditing and accounting company Vn iu l ca cng ty: 2,1 t Tr s chnh: 217 Nguyn Vn Linh, Qun Thanh Kh, Thnh ph Nng in thoi: (84) 05113 655 886 Fax : (84) 05113 655 887 E-mail : aac@dng.vnn.vn Website : http://www.aac.com.vn Cng ty TNHH Kim ton v K ton AAC (trc y l Cng ty Kim ton v K ton AAC trc thuc B Ti Chnh thnh lp t nm 1993), mt thnh vin ca Hng kim ton quc t Polaris International, l mt trong s rt t cc cng ty kim ton c thnh lp u tin ti Vit Nam. AAC hot ng trn phm vi ton quc, c php kim ton tt c cc loi hnh doanh nghip thuc mi thnh phn kinh t, k c cc ngnh c qui ch ring v vic la chn v b nhim kim ton c lp c iu kin nh kim ton cc t chc nim yt trn sn giao dch chng khon, cc t chc pht hnh v kinh doanh chng khon... AAC thc hin kim ton theo ng cc Nguyn tc, Chun mc Kim ton Vit Nam v thng l kim ton quc t, ph hp vi nhng quy nh hin hnh v hot ng kim ton ca Nh nc Vit Nam. Lin tip trong hai nm 2007 v 2008, AAC c Hi ng trao gii Thng mi Dch v - Top Trade Services - B Cng Thng bnh chn l mt trong 05 cng ty kim ton hot ng tt nht ti Vit nam v c trao gii/cup Thng mi Dch v - Top Trade Services. Trong nhiu nm lin, AAC c y ban Chng khon Nh nc Vit Nam chp thun iu kin kim ton cc t chc pht hnh, t chc nim yt v t chc kinh doanh chng khon Vit Nam.
Trang 25
II. Nguyn tc v mc tiu hot ng: AAC hot ng theo phng chm: c lp, khch quan, trung thc v b mt s liu ca khch hng, v cng l li cam kt ca chng ti i vi khch hng. Mc tiu hot ng ca AAC l 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. Nh c i ng chuyn nghip cht lng cao, thc trch nhim, c o c ngh nghip trong sng nn trong qu trnh hot ng, AAC cha h xy ra nhng sai st, ri ro cho khch hng; AAC lun c cc nh u t, cc c quan chc nng tn nhim v nh gi cao v cht lng phc v. III. C cu t chc b my qun l: 1. S t chc: S t chc ca ton cng ty:
Tng Gim c
Ph Tng Gim c Xy Dng C Bn
Ph Tng Gim c Bo Co Ti Chnh
Khi Kim Ton XDCB
Phng T Vn v o To
Chi Nhnh TP H Ch Minh
Phng K Ton Ti Chnh
Khi Kim Ton BCTC
Ban Kim Sot Cht Lng
Phng Kim Ton XDCB 1
Phng Kim Ton XDCB 2
Ban Kim Sot Cht Lng
Phng Kim Ton BCTC 1
Phng Kim Ton BCTC2
Phng Kim Ton BCTC3
Phng Kim Ton BCTC4
Trang 26
Email: luanvan84@gmail.com Chc nng, nhim v tng b phn:
Tng Gim c: L ngi i din ton quyn ca cng ty, chu trch nhim trc cc thnh vin v php lut v ton b hot ng ca cng ty, nh gi ri ro ca mt hp ng kim ton lin quan n hot ng ca cng ty, chu trch nhim gii p cc thc mc v k ton v kim ton c tm quan trng, chu trch nhim nh gi cng vic kim ton c thc hin. ng thi, tng gim c cng l ngi duy tr mi quan h vi cc cn b cao cp ca cng ty v k Bo co kim ton v th qun l.
Cc Ph Tng Gim c: L nhng ngi c Tng Gim c phn cng u quyn, gii quyt nhng cng vic c th lin quan n cc vn v nhn lc, hnh chnh, khch hng v lnh vc nghip v. Cc Ph Tng Gim c chu trch nhim trc php lut v Tng Gim c v nhng vn c phn cng u quyn.
Phng kim ton bo co ti chnh, kim ton xy dng c bn: ng u l cc trng, ph phng, c nhim v lp k hoch kim ton cho tng khch hng c th, t phn cng cho cc KTV v cc tr l KTV thc hin cc cng vic c th.
Phng t vn o to: Cung cp nhng thng t, ngh nh mi cho ton cng ty, ng u l trng phng, di l cc nhn vin c nhim v t vn cho khch hng, chm sc khch hng, ng thi cc nhn vin ny cn c nhim v dy lp k ton trng m cng ty t chc, o to cc nhn vin mi vo.
Phng hnh chnh: Phng hnh chnh c trch nhim lu tr h s v khch hng c kim ton qua cc nm, xc nh tnh hnh hot ng kinh doanh trong k ti cng ty. C cu t chc phng kim ton BCTC
Trng phng kim ton
Kim ton vin chnh
Tr l kim ton Trng 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 SVTH: Trn Th Lim nm 2011 Trang 27
Tng Gim c, ban qun l v cc nhn vin trong cng ty, chu trch nhim v cc vn lin quan n nhn s, phi hp hot ng v m nhn cc vn v cng vic hnh chnh. 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 KTV cp Quc gia. Ty vo nng lc thm nin cng tc m tr l KTV 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. 2. i ng nhn vin: Cng ty hin ang c khong 100 nhn vin, trong c gn 30 ngi c cp chng ch kim ton vin. AAC c i ng KTV c o to c h thng Vit Nam, Anh, B, Php, Ai-len, c, Nht Bn.. v c nhiu nm kinh nghim thc tin v kim ton v t vn ti chnh - k ton - thu Vit Nam v quc t. 100% i ng KTV v Tr l KTV cao cp ca AAC c o to trc tip bi cc Chuyn gia cao cp v Kim ton ca Cng ng Chu u thng qua chng trnh hp tc v Kim ton v K ton ca D n EURO TAPVIET do Cng ng Chu u ti tr. Ngoi ra, nhn vin ca AAC cn c o to chuyn su bi cc chng trnh trn i hc v ti chnh, k ton, lut Vit Nam v cc nc nh: c, Nht Bn IV. Cc dch v do AAC cung cp: 1. Dch v kim ton: cung cp dch v kim ton l mt th mnh ca AAC. Cc dch v kim ton AAC cung cp bao gm: 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,
Trang 28
kim ton bo co ti chnh v mc ch thu, kim ton hot ng, kim ton tun th, kim ton ni b, kim tra thng tin ti chnh trn c s th tc tha thun trc. 2. Dch v k ton: 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. 3. Dch v t vn v o to: - T vn Thu: 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. - T vn ti chnh v qun l: 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: 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 ni b. - Dch v Tin hc: 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. V. Cc khch hng ch yu ca AAC: Hin ti cng ty thc hin dch v kim ton trn 500 khch hng trn khp c nc. Bn cnh cc doanh nghip trong nc nh: Tng Cng ty Xy dng Cng trnh Giao thng 5 (CIENCO 5), Tng Cng ty XNK Xy dng Vit Nam (Vinaconex), Tp on Nh Xut bn Gio dc, Tng cng ty xy dng Min Trung... AAC c mt s khch hng l cc doanh nghip c vn u t nc ngoi (cng ty Daiwan, Cng ty Giy Rieker, Cng ty lin doanh t Tanda,...), cc d n quc t( D n Ngn hng VIE 90/05 Ngn hng th gii, D n KCB cung cp thit b y t Nht Bn, D n 334/9513A Chm sc sc kho b m v tr em,...)...
Trang 29
B. Thc trng kim ton khon mc HTK ti Cng ty CP XYZ do Cng ty TNHH Kim ton v k ton AAC thc hin: I. Chng trnh kim ton chung ca Cng ty TNHH Kim ton v k ton AAC: Bt u t nm 2010 quy trnh kim ton chung m cng ty thc hin l quy trnh p dng theo Chng trnh kim ton mu do VACPA ban hnh c trnh by phn c s l lun. II. Thc t kim ton khon mc HTK ti cng ty CP XYZ do cng ty TNHH Kim ton v K ton AAC thc hin: 1. Lp k hoch kim ton: 1.1 Chp nhn khch hng v nh gi ri ro hp ng: bt u mt hp ng kim ton ph tng gim c khi kim ton ti chnh tin hnh nh gi v kh nng chp nhn li mi kim ton ca khch hng. Cng ty CP XYZ l khch hng thng xuyn ca cng ty, KTV s thc hin cng vic chp nhn khch hng trn mu giy t lm vic A120 nh sau: CNG TY KIM TON V K TON AAC A120 Tn khch hng: Cng ty CP XYZ Ngy kha s: 31/12/2010 Ni dung: CHP NHN, DUY TR KHCH HNG C V NH GI RI RO HP NG Ngi thc hin Ngi sot xt 1 Ngi sot xt 2 Tn Ngy
I. THNG TIN C BN 1.Tn KH: Cng ty CP XYZ 2.Tn v chc danh ngi lin lc chnh: ng Th Thanh Hip - Ph trch k ton 3.a ch: Cm Cng nghip-Lng ngh i Tn, X i Tn, Tnh Qung Nam in thoi: 0510 3773830 Fax: Email: greenmmfielddtk@vnn.vn Website: 4. Loi hnh DN Cty CP nim yt DN c vn TNN Cty c phn DN t nhn DNNN Cty hp danh Cty TNHH HTX Loi hnh DN khc
Trang 30
Email: luanvan84@gmail.com 5. Nm ti chnh:
t ngy: 01/01/2010 n ngy: 31/12/2010
6. Cc c ng chnh, HQT v BG (tham chiu A310): H v tn HQT ng Lu Quang Thi ng Cheng Ke ng Nguyn Vn Hoa ng Nguyn Huy Hoi ng Trnh Xun Nghim Gim c v K ton trng ng Nguyn Vn Khnh B ng Th Thanh Hip V tr Ch tch Ph ch tch Thnh vin Thnh vin Thnh vin Gim c Ph trch k ton Ghi ch C ng sng lp C ng sng lp C ng sng lp C ng sng lp C ng sng lp C ng sng lp
7. M t quan h kinh doanh ban u c thit lp nh th no: Cng ty t lin lc vi khch hng k hp ng kim ton 8. H v tn ngi i din cho DN: ng Nguyn Vn Khnh Gim c a ch: Cm Cng nghip-Lng ngh i Tn, X i Tn, Tnh Qung Nam 9. Tn ngn hng DN c quan h: Chi nhnh ngn hng Nng nghip v Pht trin Nng thn ti Qung Nam - Chi nhnh ngn hng Nng nghip v Pht trin Nng thn ti Nng - Chi nhnh ngn hng u t v pht trin Nng - Ngn hng Vit Nga Chi nhnh Nng - Ngn hng Techcombank Chi nhnh Nng 10. M t ngnh ngh kinh doanh ca DN v hng ha, dch v cung cp, bao gm c cc hot ng c lp hoc lin kt. + Sn xut v kinh doanh hng nng lm sn v nng lm sn ch bin. + Kinh doanh cc loi vt t, thit b phc v nng nghip, cng nghip, giao thng vn ti v xy dng. + Sn xut, kinh doanh cn cng nghip. 11. Kim tra cc thng tin lin quan n DN v nhng ngi lnh o thng qua cc phng tin thng tin i chng (bo, tp ch, internet, v.v...) Khng c thng tin ni bt no lin quan n doanh nghip cng nh nhng ngi lnh o trong doanh nghip. 12. Cc dch v v bo co c yu cu l g v ngy hon thnh: Kim ton BCTC, hon thnh trc ngy 31/03/2011 SVTH: Trn Th Lim nm 2011 Trang 31
13. M t ti sao DN mun c BCTC c kim ton v cc bn lin quan cn s dng BCTC : L cng ty c phn nn cc c ng yu cu BCTC hng nm phi c kim ton. II. TH TC KIM TON C Cc s kin ca nm hin ti Cty c y nhn s c trnh chuyn mn, kinh nghim v cc ngun lc cn thit tip tc phc v KH. C bt c nghi ng no pht sinh trong qu trnh lm vic lin quan n tnh chnh trc ca BG. C cc gii hn v phm vi kim ton dn n vic ngoi tr trn BCKT nm nay. Liu c du hiu no v s lp li v nhng gii hn tng t nh vy trong tng lai khng. BCKT nm trc c b ngoi tr. C nghi ng v kh nng tip tc hot ng ca KH. Mc ph Tng ph t KH c chim mt phn ln trong tng doanh thu ca Cty. Ph ca KH c chim phn ln trong thu nhp ca thnh vin BG ph trch hp ng kim ton. C khon ph no qu hn phi thu trong thi gian qu di. Quan h vi KH Cty hoc thnh vin ca nhm kim ton, trong phm vi chuyn mn c tham gia vo vic bt k tranh chp no lin quan n KH. Thnh vin BG ph trch hp ng kim ton v trng nhm kim ton c tham gia nhm kim ton qu 3 nm lin tip. Thnh vin BG ca Cty hoc thnh vin ca nhm kim ton c quan h gia nh hoc quan h c nhn, quan h kinh t gn gi vi KH, nhn vin hoc BG ca KH. Cty hoc thnh vin ca nhm kim ton l thnh vin ca qu nm gi c phiu ca KH. C ai trong s nhng ngi di y hin l nhn vin hoc Gim c ca KH: - thnh vin ca nhm kim ton (k c thnh vin BG) - thnh vin BG ca Cty SVTH: Trn Th Lim nm 2011 Trang 32 Khng Khng p dng
GVHD: ThS. Nguyn Th Khnh Vn C Khng Khng p dng
cu thnh vin BG ca Cty cc c nhn c quan h thn thit hoc quan h gia nh vi nhng ngi nu trn C thnh vin BG hoc thnh vin no ca nhm kim ton sp tr thnh nhn vin ca KH. Liu c cc khon vay hoc bo lnh, khng ging vi hot ng kinh doanh thng thng, gia KH v Cty hoc thnh vin ca nhm kim ton. Mu thun li ch C bt c mu thun v li ch gia KH ny vi cc KH hin ti khc. Cung cp dch v ngoi kim ton Cty c cung cp cc dch v no khc cho KH c th nh hng n tnh c lp. Khc C cc yu t khc khin chng ta phi cn nhc vic t chi b nhim lm kim ton. III. NH GI MC RI RO HP NG Cao Trung bnh IV. GHI CH B SUNG
Thp
V. KT LUN Chp nhn duy tr khch hng:
Khng
1.2 Tm hiu khch hng v mi trng hot ng: Sau khi chp nhn duy tr khch hng Cng ty kim ton s tin hnh thu thp hiu bit v KH v mi trng hot ng xc nh v hiu cc s kin, giao dch v thng l kinh doanh ca KH c nh hng trng yu ti BCTC, qua gip xc nh ri ro c sai st trng yu do gian ln hoc nhm ln. Cng ty CP XYZ l khch hng c ca cng ty AAC nn cc ti liu v cng ty ny c thu thp t ln kim ton trc y v c lu trong h s thng trc. Thng tin v cng ty CP XYZ thu SVTH: Trn Th Lim nm 2011 Trang 33
thp c th hin trn mu giy t lm vic A310 (Ph lc 8) vi cc ni dung chnh nh sau: Hiu bit v mi trng hot ng v cc yu t bn ngoi nh hng n doanh nghip: Nhin chung, trong nm 2010, nn kinh t Vit Nam c nhiu bin ng, lam phat cao va thm hut ngn sach mc tng i ln. Do anh hng t cuc suy thoai kinh t toan cu, nm 2010 vn la mt nm rt kho khn cho nn kinh t Vit Nam. Trong bi canh o nha nc cung a co nhng bin phap ngn chn suy thoai kinh t nh thuc y san xut va xut khu, kich cu u t va tiu dung, thc hin cac chinh sach va tin t, cac chinh sach an sinh xa hi, t chc iu hanh va can thip cua Nha nc. Trong nm 2010, Cng ty vn ang trong qua trinh u t xy dng nha may cn tanol do o cha co doanh thu ban cn, doanh thu chu yu cua cng ty la ban sn lat. Cng ty y nhanh tin thi cng a nha may cn vao hoat ng chinh thc theo k hoach t ra. Hiu bit v doanh nghip: Cng ty CP XYZ c thnh lp theo giy chng nhn ng k kinh doanh s 3303070224 ngy 05 thng 09 nm 2006 ca S k hoch v u t Tnh Qung Nam. T khi thnh lp n nay, Cng ty 3 ln iu chnh Giy chng nhn ng k kinh doanh v ln gn nht vo ngy 02 thng 03 nm 2010. Cng ty l n v hch ton c lp, hot ng sn xut kinh doanh theo Lut Doanh nghip, iu l cng ty v cc quy nh php l hin hnh c lin quan. Tr s chnh Cm Cng nghip-Lng ngh i Tn, X i Tn, Tnh Qung Nam in thoi: (0510) 3773830 Fax: Ngnh ngh kinh doanh chnh + San xut va kinh doanh hang nng san va nng lm san ch bin + Kinh doanh cac loai vt t, thit bi phuc vu nng nghip, cng nghip, giao thng vn tai va xy dng + San xut kinh doanh cn cng nghip, cn thc phm, CO2, thc n gia suc, phn vi sinh Nin k toan, n vi tin t s dung trong k toan + Nin k toan bt u t ngay 1 thang 1 va kt thuc vao ngay 31 thang 12 hang nm SVTH: Trn Th Lim nm 2011 Trang 34
+ Bao cao tai chinh va cac nghip vu k toan c lp va ghi s bng ng Vit Nam (VND) Chun mc va ch k toan ap dung Cng ty ap dung Ch k toan Vit Nam, ban hanh theo Quyt inh s 15/2006/Q-BTC ngay 20/03/2006 va h thng Chun mc K toan Vit Nam do B Tai chinh ban hanh Hinh thc k toan: Chng t ghi s Thng tin v hang tn kho Hang tn kho c ghi nhn theo gia thp hn gia gia gc va gia tri thun co th thc hin c. Gia gc hang tn kho bao gm chi phi mua, chi phi ch bin va cac chi phi lin quan trc tip khac phat sinh co c hang tn kho ia im va trang thai hin tai. Gia tri thun co th thc hin la gia ban c tinh tr i chi phi c tinh hoan thanh hang tn kho va chi phi c tinh cn thit cho vic tiu thu chung. Gia gc hang tn kho c tinh theo phng phap trich lp khi gia tri thun co th thc hin c cua hang tn kho nho hn gia tri gc. Vic trich lp d phong thc hin theo Thng t s 228/2009/TT-BTC ngay 7/12/2009 cua B Tai chinh. Sau khi tm hiu thng tin Cng ty CP XYZ, KTV a ra nhn nh: + Trong nm 2010 Cng ty CP XYZ khng c thay i ln v quy m hot ng + Nm 2010 doanh nghip hot ng bnh thng, kinh doanh c li Khng c ri ro lin quan n ton b BCTC, cc ti khon c th. 1.3 Lp hp ng kim ton v la chn nhm kim ton: Cng vic tip theo ca 2 bn l k kt hp ng kim ton. Cng ty CP XYZ ch mi Cng ty Kim ton v k ton AAC kim ton cho nin 2010 ca mnh nn s dng hp ng mu A210 (Ph lc 9), hp ng ghi r trch nhim v quyn li v ngha v gia cc bn. Cng ty kim ton AAC s la chn nhm kim ton ph hp v phn cng nhim v thc hin cng vic ti n v khch hng - mu giy t lm vic A250 (Ph lc 10). ng thi gi n khch hng th hn kim ton - mu giy t lm vic A212 (Ph lc 11), th gi khch hng v k hoch kim ton - mu giy t lm vic A230 v danh mc ti liu cn cung cp - mu giy t lm vic A240 (Ph lc 12) A230
Trang 35
CNG TY TNHH KIM TON V K TON - AAC S: /2010/ABC-CV Nng, ngy 20 thng 01 nm 2011 Knh gi: ng : Nguyn Vn Khnh - Gim c B : ng Th Thanh Hip - Ph trch k ton CNG TY CP XYZ Cm Cng nghip-Lng ngh i Tn, X i Tn, Tnh Qung Nam
V/v: K hoch kim ton BCTC cho nm ti chnh kt thc ngy 31/12/2010 Tha Qu v, Chng ti rt hn hnh c Qu v tin tng v tip tc b nhim l kim ton vin kim ton Bo co ti chnh cho nm ti chnh kt thc ngy 31/12/2010 ca Qu Cng ty. cng vic kim ton c tin hnh thun li, chng ti xin gi n Qu v k hoch kim ton nh sau: 1. Nhm kim ton H v tn V tr Ng Th Kim Anh Ch nhim kim ton lng Trn Th Dim Kim ton vin chnh Nguyn Thnh Trung Kim ton vin chnh Nguyn Hi H Tr l Kim ton vin Trn Th Lim Tr l Kim ton vin
Nhim v Ph trch chung & kim sot cht Trng on Trc tip thc hin Trc tip thc hin Trc tip thc hin
2. Phm vi cng vic Theo tha thun, chng ti s tin hnh kim ton Bo co ti chnh cho nm ti chnh kt thc ngy 31/12/2010 nhm a ra kin liu bo co ti chnh c phn nh mt cch trung thc tnh hnh ti chnh, kt qu kinh doanh v lu chuyn tin t ca Cng ty, ph hp vi Chun mc K ton Vit Nam, Ch k ton doanh nghip v cc quy nh php l c lin quan. Cc cng vic c th m chng ti thc hin nh sau: Tham gia chng kin kim k tin, hng tn kho v ti sn c nh ca Cng ty ti thi im cui nm ti chnh; SVTH: Trn Th Lim nm 2011 Trang 36
Tm hiu cng ty v mi trng hot ng bao gm c tm hiu h thng kim sot ni b v h thng k ton; Thu thp cc thng tin php l, cc quy nh ni b v cc ti liu quan trng nh iu l, Bin bn hp Hi ng Qun tr, i hi c ng lm c s kim ton cc thng tin lin quan trn Bo co ti chnh; nh gi cc chnh sch k ton c p dng, cc c tnh v xt on quan trng ca Ban Gim c cng nh nh gi vic trnh by tng th Bo co ti chnh; Thc hin kim tra h thng kim sot ni b v kim tra c bn i vi Bo co ti chnh v cc khon mc trnh by trn Bo co ti chnh; chnh; Trao i nhng vn pht sinh cn xem xt, cc bt ton cn iu
Tng hp v pht hnh Bo co kim ton d tho trnh by kin ca Kim ton vin v tnh trung thc, hp l ca Bo co ti chnh c kim ton. Pht hnh Bo co chnh thc sau khi nhn c kin ng ca Ban Gim c. 3. Thi gian d kin thc hin kim ton Chng ti d kin s tham gia chng kin kim k tin mt, hng tn kho v ti sn ca Cng ty t ngy 30/12/2010 n 15/01/2011. Cuc kim ton kt thc nm s c thc hin bt u t ngy 20/03/2011 ti vn phng Cng ty CP XYZ v d kin kt thc trong vng su (06) ngy lm vic. Thi gian d kin pht hnh bo co kim ton d tho l: 31/03/2011. 4. Yu cu phi hp lm vic Trong thi gian thc hin kim ton, ngh Cng ty tao iu kin thun li cho cac nhn vin cua chng ti trong qua trinh lm vic. 5. Yu cu cung cp ti liu Chng ti cng gi km theo k hoch ny Danh mc ti liu ngh Qu Cng ty cung cp. Cc ti liu trong phn Tng qut cn c gi cho chng ti trc ngy 20/03/2011, cc ti liu cn li ngh gi trc hoc c cung cp ngay khi chng ti bt u thc hin kim ton. Nu Qu v c cu hi g hoc gi g khc v k hoch thc hin kim ton ny, xin vui lng lin h li vi chng ti. Nu Qu v ng vi k hoch kim ton ny, xin vui lng k xc nhn v fax li cho chng ti chng ti c th tin hnh kp thi gian yu cu. Thay mt v i din cho Cng ty,
Trang 37
Phan Xun Vn Gim c Cng ty TNHH Kim ton v k ton AAC
Xc nhn ca Cng ty CP XYZ: Ti ng vi ni dung ca K hoch kim ton trn y do Cng ty TNHH Kim ton v k ton AAC cung cp. _______________________ H v Tn: Nguyn Vn Khnh Chc danh: Gim c Cng ty CP XYZ Ngy: 20/01/2011
1.4 Phn tch s b Bo co ti chnh: Mc tiu ca cng vic ny l pht hin ra s tn ti ca cc giao dch, s kin, h s ti chnh v xu hng bt thng, gip xc nh vng ri ro c sai st trng yu. Cng vic ny c th hin trn mu giy lm vic A510 (Ph lc 13) Sau khi phn tch bin ng trn Bng cn i k ton v Bo co kt qu hot ng kinh doanh, KTV a ra nhn xt: {a} Phi thu khch hng tng cao hn nm trc do trong nm 2010 mc d cha c sn phm chnh nhng cng ty y mnh vic bn hng mt hng sn lt. Tuy nhin n phi thu khch hng c s d ln chng t cng ty cn gp nhiu kh khn trong vic qun l v thu hi n. Kim ton vin cn lu vn phn loi tui n v trch lp d phng n phi thu kh i. {b} Hng tn kho trong nm 2010 c s d rt ln, kim ton vin cn lu trong trng hp sn xut th ca nh my ethanol c phn nh vo hng tn kho. {c} Chi ph xy dng c bn d dang tng nhiu do cng ty ang tp hp chi ph. {d} Chi ph tr trc di hn c s d ln, kim ton vin cn lu kim tra ti khon ny v t l phn b vo chi ph trong k.
Trang 38
{e} Vay ngn hn tng do cng ty ang trong giai on u t xy dng c bn nn cn vn, lu kim tra cc hp ng vay i chiu vi cc bng tnh li vay v mt thi gian phn nh chi ph li vay y vo chi ph trong k. {f} Chnh lch t gi hi oi c s d ln. Lu kim tra ti khon ny v chnh lch t gi trong thanh ton, chnh lch t gi do nh gi li s d cui k phn nh y vo kt qu kinh doanh trong k. {h} Gi vn nm 2010 tng nhiu do cng ty y mnh vic bn hng. {i} Doanh thu ti chnh nm 2010 tng nhiu l do chnh lch t gi t vic bn ngoi t v phn li sut c h tr t vic vay ngn hng. {j} Chi ph ti chnh nm 2010 tng nhiu ch yu l li vay. 1.5 nh gi chung v H thng kim sot ni b v trao i vi Ban gim c v gian ln: Trong phn ny KTV s nh gi chung v h thng kim sot ca n v bit c liu n v c kim sot hiu qu v x l thng tin ti chnh tin cy v xc nh cc ri ro sai st trng yu do gian ln. Ti AAC phn ny Cng ty vn s dng v lm vic trn mu giy t lm vic c ca cng ty (Ph lc 14) Sau KTV s trao i thm vi Ban gim c v gian ln mu giy t lm vic A620 (Ph lc 15). Qua qu trnh lm vic, H thng kim sot ni b ca Cng ty CP XYZ c KTV nh gi l bnh thng. Nh vy KTV cn cn nhc xem c nn thc hin cc th nghim c kim sot hay nn tng cng thc hin cc th nghim c bn thu thp bng chng cn thit cho cuc kim ton. 1.6 Xc nh mc trng yu (K hoch thc hin): i vi khch hng l Cng ty CP XYZ, mc trng yu c xc nh da trn tng doanh thu ca doanh nghip. Mc trng yu c KTV xc nh nh sau: Nm 2009 Nm 2010 Tn ch tiu ca s gc Tng doanh thu Tng doanh thu S tin ca ch tiu gc (VND) 37.702.156.459 355.218.408.128 T l thp nht (%) 0,5 0,5 Ti thiu 188.510.782 1.776.092.041 T l cao nht (%) 3% 3% Ti a 1.131.064.694 10.656.552.244 Mc trung bnh 659.787.738 6.216.322.143 Nm 2009 Nm 2010 Ch tiu ca s gc (a) Tng doanh thu Tng doanh thu Mc trng yu tng th 188.510.782 1.776.092.041 (b) = (a) *0,5% Mc trng yu chi tit (c) 94.255.391 888.046.021 = (b)*50% Ngng chnh lch c th 3.770.216 35.521.841 SVTH: Trn Th Lim nm 2011 Trang 39
Email: luanvan84@gmail.com b qua (d) = (c)*4%
1.7 Xc nh phng php chn mu, c mu: Ti AAC s dng phn mm chn mu CMA, sau khi thu thp c thng tin v cc nghip v ca khch hng, phn mm s t ng cho ra kt qu kt hp vi kinh nghim v s xt on ca KTV s lc ra cc nghip v kinh t pht sinh cn c kim ton thu thp bng chng cho mt khon mc ang tin hnh kim ton. 1.8 Tng hp k hoch kim ton: CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty CP XYZ Ngy kha s: 31/12/2010 Ni dung: HNG TN KHO (HTK) Ngi lp CT Ngi sot xt 1 Ngi sot xt 2 D530 Tn Ngy
A. MC TIU m bo cc khon mc HTK l c thc, thuc quyn s hu ca DN; c hch ton y , chnh xc, ng nin v nh gi theo gi tr thun; v trnh by trn BCTC ph hp vi cc chun mc v ch k ton hin hnh. B. RI RO SAI ST TRNG YU CA KHON MC Cc ri ro trng yu Th tc kim ton Ngi thc hin Tham chiu
C. TH TC KIM TON STT Th tc Ngi thc hin Tham chiu
1 2
I. Th tc chung Kim tra cc nguyn tc k ton p dng nht qun vi T. Trung D540 nm trc v ph hp vi quy nh ca chun mc v ch 2/10 k ton hin hnh. Lp bng s liu tng hp c so snh vi s d cui nm D540 Trang 40
GVHD: ThS. Nguyn Th Khnh Vn 2/10
1 1.1
1.2 1.3 2 2.1 2.2 2.3
trc. i chiu cc s d trn bng s liu tng hp vi BCPS v giy t lm vic ca kim ton nm trc (nu c). II. Kim tra phn tch So snh s d HTK (k c s d d phng) v c cu HTK nm nay so vi nm trc, gii thch nhng bin ng bt thng. So snh t trng HTK vi tng ti sn ngn hn nm nay so vi nm trc, nh gi tnh hp l ca nhng bin ng. So snh thi gian quay vng ca HTK vi nm trc v k hoch, xc nh nguyn nhn bin ng v nhu cu lp d phng (nu c) So snh c cu CP (nguyn vt liu, nhn cng, sn xut chung) nm nay vi nm trc, nh gi tnh hp l ca cc bin ng. III. Kim tra chi tit Tham gia chng kin kim k HTK cui nm Xc nh tt c cc kho (ca DN hoc i thu), hng k gi..., nh gi tr cc kho v nh gi ri ro ca tng kho xc nh ni KTV s tham gia chng kin KK. Thc hin th tc chng kin KK theo Chng trnh KK HTK i vi kho i thu: Yu cu bn gi kho xc nhn s lng hng gi, nu trng yu. Kim tra i chiu s liu chi tit HTK i chiu s liu gia bo co N-X-T kho vi s S Ci v BCPS. m bo tt c BBKK bao gm trong Bng tng hp kt qu KK. m bo Bng tng hp kt qu KK khp ng vi cc phiu m hng ca DN v kt qu quan st ca KTV v xc nhn ca bn th ba. i chiu chn mu s lng thc t t Bng tng hp kt qu KK vi bo co N-X-T kho v ngc li. Xem xt li cc bng tng hp N-X-T hng thng v c bit s d HTK cui nm pht hin, sot xt nhng khon mc bt thng. m bo DN i chiu, iu chnh s liu k ton vi
N/A
N/A
N/A N/A
D540 2/10
D540 3/10
2.4 2.5
2.6
Trang 41
Email: luanvan84@gmail.com KK thc t. 3
4 4.1
Kim tra cc nghip v mua hng trong k: Kim tra chn mu cc nghip v mua hng nhp kho trong k, i chiu nghip v ghi trn S Ci vi cc chng t lin quan. Kim tra tnh gi Hng mua ang i ng: Kim tra chn mu cc nghip v mua hng c gi tr ln vi cc chng t mua m bo cc s d hng ang i ng ti ngy kha s c ghi chp chnh xc, ng k. Nguyn vt liu, cng c dng c, hng ha: Kim tra chn mu bo co N-X-T kho mt s thng m bo DN thc hin nht qun PP tnh gi hng xut kho la chn. Sn phm d dang: So snh t l phn trm hon thnh c tnh da trn quan st ti thi im KK vi t l c dng tnh ton gi tr SPDD. Thu thp gii trnh hp l cho cc chnh lch trng yu. Kim tra vic tnh ton v phn b CP sn xut cho SPDD cui k. Thnh phm: i chiu s liu trn bng tnh gi thnh vi s lng hng ha theo bo co sn xut v CP sn xut trong k. Kim tra, nh gi tnh hp l ca vic tp hp, phn b TP nhp kho. Kim tra cch tnh gi xut kho v i chiu gi vn hng bn (tng thng, tng mt hng) ghi nhn gia S Ci vi bo co nhp, xut, tn TP, m bo tnh chnh xc v nht qun. i chiu CP trc tip (NVL, nhn cng) n cc phn hnh lin quan. Kim tra cc CP ghi thng vo gi thnh, khng qua cc ti khon CP. Phn tch v kim tra cc CP sn xut chung c tnh trong HTK, nh gi tnh hp l ca cc PP phn b tnh gi thnh. Trng hp DN hot ng di mc cng sut bnh
D540 3-7/10
D540 8/10
4.2
D540 8/10
4.3 4.3.1
D540 9/10
4.3.2 4.4 4.4.1 4.4.2 4.4.3
D540 9/10
4.4.4 4.4.5 4.4.6
4.4.7
Trang 42
thng: xem xt v c tnh CP chung c nh di mc cng sut bnh thng khng c tnh vo gi tr HTK. 4.5 4.5.1 Hng gi bn: i chiu s lng hng gi bn hoc gi th xc nhn cho bn nhn gi (nu cn) hoc chng t vn chuyn, hp ng hoc bin bn giao nhn hng sau ngy kt thc nin k ton m bo tnh hp l ca vic ghi nhn. Tham chiu n gi hng gi bn n kt qu kim tra vic tnh gi phn TP. Kim tra lp d phng gim gi HTK Tm hiu v nh gi tnh hp l ca cc PP tnh d phng p dng (nu c). Sot xt li HTK quay vng chm, tn kho li thi hoc h hng. Phn tch li nhun gp xem xt liu c pht sinh HTK c gi thnh cao hn gi tr thun c th thc hin xc nh nhu cu lp d phng. m bo khng c s kin pht sinh sau ngy kha s k ton, c nh hng n cc nghip v trong nm v gi tr HTK. nh gi cch x l thu i vi cc khon d phng gim gi trch lp. Kim tra tnh ng k: Chn mu cc nghip v nhp kho i vi nguyn vt liu, cng c, dng c trc v sau ______ ngy lp bo co v kim tra phiu nhp, vn n, ha n, hp ng vi bo co nhp kho, s chi tit HTK, bo co mua hng m bo cc nghip v c ghi chp ng k hch ton. Kim tra vic trnh by: Kim tra vic trnh by HTK trn BCTC. IV. Th tc kim ton khc
N/A
4.5.2 5 5.1 5.2 5.3
D540 10/10
5.4
5.5 6
D540 10/10
D540 10/10
Cui cng ca vic lp k hoch kim ton, KTV s tng hp k hoch kim ton trn mu giy t lm vic A910 SVTH: Trn Th Lim nm 2011 Trang 43
Email: luanvan84@gmail.com CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty CP XYZ Ngy kha s: 31/12/2010
GVHD: ThS. Nguyn Th Khnh Vn A910 Tn Ngi thc hin Ngi sot xt 1 Ngi sot xt 2 Ngy
Ni dung: TNG HP K HOCH KIM TON
1. Phm vi cng vic v yu cu dch v khch hng [A210] M t phm vi cng vic kim ton t hp ng kim ton v th hn kim ton; cc yu cu dch v KH khc nh v thi gian nhn s, kim k v h tr khc Kim ton bo co ti chnh nm 2010, pht hnh bo co kim ton trc ngy 31/03/2011
2. M t DN, mi trng KD v cc thay i ln trong ni b DN [A310] M t cc thng tin chnh v DN, mi trng KD, php lut, ti chnh k ton v cc thay i khc trong ni b DN cn quan tm Khng c 3. Phn tch s b v xc nh s b khu vc ri ro cao [A510] Xc nh cc khu vc kim ton c ri ro cao v cc vn cn tm hiu trong qu trnh kim ton Khng c 4. Xc nh ban u chin lc kim ton da vo kim tra kim sot hay kim tra c bn [A400, A600] SVTH: Trn Th Lim nm 2011 Trang 44
Sau khi thc hin xong cc th tc ti phn A400 v A600, KTV cn xc nh chin lc kim ton ban u l kim tra h thng KSNB hay kim tra c bn. Da trn vic nh gi v thit k v hot ng ca HTKSNB, KTV xc nh chin lc kim ton ban u l kim tra HTKSNB. Sau khi kim tra, nu HTKSNB ca cng ty c thit k v hot ng hu hiu th kim tra c bn mc thp hoc trung bnh.
5. Mc trng yu tng th v mc trng yu thc hin trong giai on lp k hoch [A710] Nm 2010 Mc trng yu tng th 1.776.092.041 888.046.021 Mc trng yu chi tit Ngng chnh lch c th b qua 35.521.841
6. Tng hp cc ri ro trng yu bao gm c ri ro gian ln c xc nh
trong giai on lp k hoch (Cc ri ro ny c pht hin v tng hp trong qu trnh lp k hoch kim ton ti phn A v thc hin kim tra h thng KSNB ti phn C) nh hng ti khon mc no trn BCTC Th tc kim ton
Cc ri ro trng yu
M t ri ro
KT LUN Chng ti hon ton hi lng rng hp ng kim ton ny c lp k hoch mt cch thch hp, qua a ra nhng xem xt y i vi cc nh gi ca chng ti v tm quan trng ca nhng yu t ri ro c xc nh, bao gm c yu t ri ro gian ln, v qua ph duyt cho tin hnh cng vic ti KH, nh c lp k hoch.
Trang 45
2. Thc hin kim ton 2.1 nh gi s hot ng hu hiu ca H thng kim sot ni b: H thng kim sot ni b ca n v c nh gi chung mc trung bnh. Tuy vy, KTV vn quyt nh s tin hnh thc hin cc th nghim kim sot. i vi cc nghip v v khon mc hng tn kho, cc th nghim kim sot ti AAC c thc hin nh sau: + Chn mu nghip v mua hng, t b chng t i km, KTV xem chng t c y , c c ph duyt theo ng thm quyn khng? Chng t hp l, hp l, kim tra vic ghi nhn cc nghip v vo s y . + Bn cnh , t s chi tit, KTV kim tra cc nghip v c phn nh trn s, KTV kim tra tnh c tht ca chng t khng bng cch kim tra chng t chng minh nghip v tht s pht sinh hay khng? i vi cng ty CP XYZ, kim ton vin tin hnh cc th nghim kim sot nh sau: Thc hin: - T s chi tit, chn cc nghip v theo xt on ca kim ton vin, cc nghip v c gi tr trn 70 triu ng trong sut nin kim tra liu c ha n khng? Kim tra vic xt duyt vic lun chuyn chng t, vic tnh ton gi tr hng nhp v hch ton k ton. - Hng nhp kho phi c th kho ca cng ty kim tra s lng v cht lng trc khi nhp kho, phiu nhp kho phi c ch k ca ngi nhn hng, ngui giao hng, th kho, ngi kim tra cht lng, sau s chuyn cho phng k ton lm c s cho vic hch ton. KTV chn mu chng t kim tra v c kt qu nh sau CHN G T 21/07 03/08 20/10 08/12 NI DUNG Mua sn lt nhp kho-XNVTCBLT Nhp men tinh bt dng lng Mua than cm nhp kho-Than Min Trung Mua bitrex nhp kho-Duy Minh S TIN 17.344.000.000 954.757.460 370.860.952 397.090.909 GHI CH
: i chiu, kim tra
Trang 46
Qua vic thc hin th nghim kim sot cho thy h thng kim sot ni b Cng ty CP XYZ l thc s hu hiu, v vy KTV quyt nh thc hin cc th nghim c bn mc trung bnh 2.2 Kim tra c bn:
Trang 47
Bn tho kho lun
CNG TY TNHH KIM TON V K TON - AAC Tn khch hng: Ch : Nin : SDK PSN PSC SDCK Cng ty CP XYZ TK HTK Nm 2010 TK 151 0 57.180.000 0 57.180.000 TK 154 SDK 0 PSN 15.934.365.247 PSC 12.433.711.070 SDCK 3.500.654.177 TK 152 Ngi lp: T. Trung Ngi kim tra: X.Lc TK 153 Ngy: D540 22/03/2011 Ngy 25/03/2011 Trang: 1/10
0 0 46.960.051.733 202.117.758 15.934.365.247 198.660.369 31.025.686.486 3.457.389 TK 155 TK 156 0 77.680.918.970 12.443.711.070 342.150.081.664 2.410.152.485 347.055.113.636 10.023.558.585 72.775.886.998
Kt lun: Theo kin ca ti, trn c s cc bng chng thu thp c t vic thc hin cc th tc trn, cc mc tiu kim ton trnh by phn u ca chng trnh kim ton t c, ngoi tr cc vn sau: 1, S liu trn s ci v bo co NXT c chnh lch s tin: 3.474.354 ng 2, Chi ph sn xut th n v theo di trn TK 154, s tin 3.500.654.177 ng v trn TK 155 s tin: 10.023.558.585 ng l cha ph hp ngh theo di trn TK 241 Bt ton iu chnh: N TK 241 13.524.212.762 ng C TK154 3.500.654.177 ng C TK 155 10.023.558.585 ng
CNG TY TNHH KIM TON V K TON - AAC Tn khch hng: Ch : Cng ty CP XYZ TK HTK Ngi lp: T. Trung Trang 48 Ngy: 22/03/2011
D540
SVTH: Trn Th Lim - Lp: K13KKT4
Bn tho kho lun Nin : Nm 2010
GVHD: ThS. Nguyn Th Khnh Vn Ngi kim tra: X. Lc Ngy 25/03/2011 Trang: 2/10
Mc tiu: m bo khon mc hng tn kho l c thc, thuc quyn s hu ca doanh nghip; c hch ton y , chnh xc, ng nin v nh gi theo gi tr thun; trnh by trn BCTC ph hp vi cc chun mc v ch k ton hin hnh. Ngun gc s liu: Bo co ti chnh, s sch ca n v v Bo co kim ton nm 2009 ca AAC Ni dung thc hin: 1. Cc th tc chung: 1.1 Kim tra cc nguyn tc k ton c p dng: - HTK c ghi nhn theo gi thp hn gia gi gc v gi tr thun c th thc hin c. - Gi gc HTK c tnh theo phng php bnh qun gia quyn v c hch ton theo phng php k khai thng xuyn. 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. 1.2 i chiu s liu u nm: BCKT 31/12/2009 SS v 01/01/2010 Chnh lch TK 151 0 0 TK 152 0 0 TK 153 0 0 TK 154 0 0 TK 155 0 0 TK 156 77.680.918.970 77.680.918.970 Khp vi s liu nm trc chuyn qua 2. Kim tra chi tit: 2.1 Tham gia chng kin kim k HTK cui nm: CNG TY KIM TON V K TON AAC D531 Tn Ngi lp CT Ngy kha s: 31/12/2010 Ngi sot xt 1 Ngy 5/1/2011
Tn khch hng: Cng ty CP XYZ
Trang 49
Bn tho kho lun Ni dung: CHNG TRNH QUAN ST, CHNG KIN KIM K HNG TN KHO
GVHD: ThS. Nguyn Th Khnh Vn Ngi sot xt 2
A. MC TIU
Gip KTV nh gi hiu qu th tc kim k HTK ca n v; m bo rng cc th tc ny c tun th trong sut qu trnh kim k nhm xc nh y , chnh xc s lng HTK; Thng qua vic quan st kim k thu thp thng tin v tnh trng ca HTK nh: hng li thi, chm lun chuyn, hng h hng, gim gi, hng gi bn th 3, hng nhn gi h,... B. CNG VIC THC HIN B.1. Cc thng tin chung: 1. 2. 3. 4. Ngy kim k a im kim k KTV tham gia kim k Thnh vin DN tham gia kim k/ Chc v 31/12/2010 n 15/01/2011 Kho vt t, hng ha cng ty CP XYZ Nguyn Thnh Trung Trn Th Kim Hoa/ K ton tng hp L Th Kiu Trinh/ K ton vin Nguyn Ch Thnh/ Th kho 5. 6. i tng kim k M t tnh cht, c im ca i tng kim k B.2 Cc th tc kim tra, nh gi Tham C Khng chiu Tng quan 1. n v c lp k hoch kim k. 2. n v c ti liu hng dn quy trnh/cch thc kim k. Khng p dng Vt t, hng ha
Trang 50
Bn tho kho lun
GVHD: ThS. Nguyn Th Khnh Vn Tham C Khng chiu Khng p dng
3. Cc th tc trong ti liu hng dn kim k l ph hp m bo: - m v ghi li y s lng HTK quan st thc t - Xc nh chnh xc s lng HTK - X l cc khc bit v n v o lng thc t v n v ghi s k ton - Xc nh y cc mt hng hng, li thi hoc khng s dng - Xc nh y cc loi HTK ca n v khc gi hoc HTK gi ti n v khc 4. Khch hng tun th quy trnh kim k theo ti liu hng dn Kim k hin vt 5. KTV quan st tng qut kho hng, nhn din cc chng loi HTK ca DN v khu vc bo qun, lu tr 6. HTK c sp xp mt cch thun tin cho vic kim k 7. Vic kim sot sn xut v lun chuyn HTK trong qu trnh kim k c thc hin y 8. Cc khon mc HTK khng kim k c sp xp tch ring 9. KTV quan st quy trnh kim k ca DN v nhn thy quy trnh kim k c thc hin nghim tc, m bo tnh chnh xc 10. KTV thc hin chn mu v kim m li mt s loi HTK xc nh tnh chnh xc ca th tc kim k ca DN 11. Cc chnh lch kim k c xc nh kp thi v nguyn nhn chnh lch c gii thch hp l 12. DN c gim st v kim tra qu trnh kim k 13. Sn phm d dang c xc nh hp l theo t l phn trm hon thnh 14. KTV quan st ton b cuc kim k m bo tt c cc khon mc HTK u c kim k Th tc ghi chp
Trang 51
Bn tho kho lun
GVHD: ThS. Nguyn Th Khnh Vn Tham C Khng chiu Khng p dng
15. n v kim sot y vic pht hnh v thu hi cc ti liu kim k (th, phiu kim k,...)? 16. KTV nhn c thng tin y m bo nhng th tc kim k sau k v kim sot cc ti liu kim k Hng hng, li thi 17. Cc loi HTK hng, li thi hoc khng s dng c xc nh y trong qu trnh kim k Cc th tc khc 18. KTV quan st hoc xc nh a im lu gi HTK khc hoc hng gi bn 19. m bo cc loi HTK nhn k gi hoc hng gi bn khng bao gm trong HTK kim k C. KT LUN Theo kin ca ti, trn c s bng chng thu thp c t vic thc hin cc th tc trn, cc mc tiu kim ton trnh by phn u ca chng trnh kim ton t c, ngoi tr cc vn tn ti sau: n v thc hin kim k kho hng ng theo k hoch kim k Cc vt t b thiu, hng hc c xc nh r rng, c gii thch hp l
Ch k ca ngi thc hin:_______________ CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty CP XYZ 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 Ngy
Tn kho hng: Kho vt t, hng ha
Trang 52
Bn tho kho lun a im: Kho vt t Cng ty CP XYZ Thi im kim k: 06/01/2011
Chng loi vt t, hng ha: nguyn vt liu, hng ha n v tnh Kg Tn Kg Kg Kg S liu m thc t 10.881.891 1.782 10.850 6.300 2.475 S liu theo s sch, th kho (**) 10.881.891 1.782 10.850 6.300 2.475
St t
Tn hng ha, vt t 1 Sn lt . 2 Than cm . 3 Than ci . 4 Vi . 5 Phn .
M s
Chnh lch (*) -
Ghi ch
Xc nhn ca DN K ton tng hp
K ton vin
Th kho
Trn Th Kim Hoa
L Th Kiu Trinh
Nguyn Ch Thnh
Kt lun: kim tra, khp ng v mt s lng
Trang 53
Bn tho kho lun
CNG TY TNHH KIM TON V K TON - AAC Tn khch hng: Ch : Nin : Cng ty CP XYZ TK HTK Nm 2010 Ngi lp: T. Trung Ngi kim tra: X.Lc Ngy: D540 22/03/2011 Ngy 25/03/2011 Trang: 3/10
2.2 Kim tra i chiu s liu chi tit HTK: - i chiu s liu gia NXT S ci Bng CSPS: NXT TK 151 TK 152 TK 153 TK 154 TK 155 TK 156 57.180.000 31.022.212.132 3.457.389 3.500.654.177 10.023.558.585 72.775.886.998 S ci CSPS Chnh lch 57.180.000 57.180.000 -
31.025.686.486 31.025.686.486 (3.474.354) 3.457.389 3.457.389 3.500.654.177 3.500.654.177 10.023.558.585 10.023.558.585 72.775.886.998 72.775.886.998 -
Kt lun: TK 152 Nguyn liu, vt liu Chnh lch (3.474.354) (Chi tit < Tng hp) ngh kim tra, hiu chnh. - i chiu s liu s sch vi kim k (i chiu s liu trc tip trn NXT) Khp s lng - Lt NXT xem nhng mt hng c tn kho bt thng i chiu li vi kim k Khng c mt hng no tn bt thng 2.3 Kim tra cc nghip v mua hng trong k TK 151 Chng t CN57995 CN58107 CN58299 .. Din gii Mua than cc nhp kho Mua sn lt nhp kho Mua ha cht nhp kho TK i ng S tin Ghi ch 331 57.180.000 331 421.426.702 112 22.780.000
Trang 54
Bn tho kho lun
CNG TY TNHH KIM TON V K TON - AAC Tn khch hng: Ch : Nin : Cng ty CP XYZ TK HTK Ngi lp: T. Trung Ngi kim tra: X.Lc Ngy: D540 22/03/2011 Ngy 25/03/2011 Trang: 4/10
Nm 2010 TK 152
S dng phng php chn mu theo CMA BNG CHN MU Gi tr ti khon trnBCTC 37.388.058.708 Mc trng yu chi tit (MP) Tng th 37.388.058.708 888.046.021 R 2,0 J 444.023.011 S mu c chn 85 S ngu nhin (lm trn ln) 10.000.000 Kt qu chn mu do kim ton vin chn kt hp vi chng trnh chn mu CMA: Chng t 07/06 22/07 08/12 14/12 Din gii Nhp kho than-Cty than Min Trung Tton tin du (t chy th l hi) Ph vn chuyn sn-Tn Lc Xanh Mua sn lt nhp kho-Cty Foodinco S tin 2.329.760.952 170.549.100 1 Check 2 3
2.051.312.500 421.426.702
Ch thch: (1): Kim tra chng t gc: ha n, hp ng kinh tm bo nghip v pht sinh c ghi nhn chnh xc. (2): Kim tra s hp l ghi nhn khon mc ny vo chi ph. (3): Kim tra hch ton.
Trang 55
Bn tho kho lun
CNG TY TNHH KIM TON V K TON - AAC Tn khch hng: Ch : Nin : Cng ty CP XYZ TK HTK Nm 2010 TK 153 S dng phng php chn mu CMA BNG CHN MU Gi tr ti khon trn 202.117.758 BCTC Mc trng yu chi tit 888.046.021 Tng th (MP) R 2,0 J 444.023.011 S mu c chn S ngu nhin 10.000.000 (lm trn ln) Ngi lp: T. Trung Ngi kim tra: X. Lc Ngy: D540 22/03/2011 Ngy 25/03/2011 Trang: 5/10
202.117.758
Kt qu chn mu do kim ton vin chn kt hp vi chng trnh chn mu CMA: Chng Din gii t 01/01 C.Khnh: Hon ng CP in thoi, thu nh S tin 1 2.681.818 Check 2 3
Ch thch: (1): Kim tra chng t gc: ha n, hp ng kinh tm bo nghip v pht sinh c ghi nhn chnh xc. (2): Kim tra s hp l ghi nhn khon mc ny vo chi ph. (3): Kim tra hch ton. kim tra
CNG TY TNHH KIM TON V K TON - AAC Tn khch hng: Ch : Nin : Cng ty CP XYZ TK HTK Nm 2010 Ngi lp: T. Trung Ngi kim tra: X. Lc Ngy: D540 22/03/2011 Ngy 25/03/2011 Trang: 6/10 Trang 56
Bn tho kho lun
TK 154 Kim tra cc nghip v pht sinh trong k: PS N Din gii i ng TK152 Xut nguyn liu dng cho sn xut th PS C i ng TK155 Nhp kho thnh phm sn xut th S tin Ghi ch 15.934.365.247 12.433.711.070
Chi ph sn xut th theo di trn TK 154 l cha ph hp ngh theo di trn TK 241 Bt ton iu chnh N TK 241 C TK 154 TK 155 Kim tra cc nghip v pht sinh trong k: PS N Din gii i ng TK154 Nhp kho thnh phm sn xut th PS C i ng TK241 Gi vn thnh phm xut bn Chi ph sn xut th theo di trn TK 155 l cha ph hp ngh theo di trn TK 241 Bt ton iu chnh N TK 241 C TK 155
3.500.654.177 3.500.654.177
S tin Ghi ch 12.433.711.070 2.410.152.485
10.023.558.585 10.023.558.585
CNG TY TNHH KIM TON V K TON - AAC Tn khch hng: Ch : Nin : Cng ty CP XYZ TK HTK Ngi lp: T. Trung Ngi kim tra: X. Lc Ngy: D540 22/03/2011 Ngy 25/03/2011 Trang: 7/10
Nm 2010 TK 156
S dng phng php chn mu CMA BNG CHN MU Gi tr ti khon trn 342.150.081.664 BCTC SVTH: Trn Th Lim - Lp: K13KKT4 Trang 57
Bn tho kho lun Mc trng yu chi tit (MP) R J S ngu nhin 888.046.021 2,0 444.023.011 10.000.000
GVHD: ThS. Nguyn Th Khnh Vn Tng th 342.150.081.664
S mu c chn (lm trn ln)
771
Kt qu chn mu do kim ton vin chn kt hp vi chng trnh chn mu CMA: Chng t 11/02 04/03 19/03 .. 20/09 Din gii Mua sn lt Nguyn liu Xanh Mua sn lt Minh n Mua sn lt XNVTCBLT Xut iu chuyn sn S tin 1 4.757.400.000 4.840.250.000 3.562.209.799 29.322.000.222 Check 2 3
Ch thch: (1): Kim tra chng t gc: ha n, hp ng kinh tm bo nghip v pht sinh c ghi nhn chnh xc. (2): Kim tra s hp l ghi nhn khon mc ny vo chi ph. (3): Kim tra hch ton. CNG TY TNHH KIM TON V K TON - AAC Tn khch hng: Ch : Nin : Cng ty CP XYZ TK HTK Nm 2010 Ngi lp: T. Trung Ngi kim tra: X. Lc Ngy: D540 22/03/2011 Ngy 25/03/2011 Trang: 8/10
2.4 Kim tra tnh gi: TK 151 kim tra cc nghip v mua hng c gi tr ln trong phn kim tra cc nghip v mua hng ghi chp chnh xc, ng k TK 152
Trang 58
Bn tho kho lun
Trang 59
Bn tho kho lun
Kim tra chn mu bo co NXT mt s vt t c pht sinh ln kim tra phng php tnh gi n v chn mu nguyn liu sn lt theo chng trnh chn mu CMA, kt qu nh sau:
NT DIN GII NHP TRONG K XUT TRONG K SDCK Check
16/06 Sn lt 30/06 Sn lt . 07/07 Sn lt 31/07 Sn lt 31/08 Sn lt 31/08 Sn lt 31/08 Sn lt
SL G TT SL 101.694 2.424 246.384.329 300.790 2.253 677.793.270 130.405 2.242 316.141.485 23.000 2.388 54.924.000
TT
SL TT 101.694 246.384.329 3.821.766 5.545.445 9.077.600.496 13.230.233.796 16.732.513.412 16.721.855.667 16.671.192.592 15.771.526.184
4.465 2.387 10.657.745 21.225 2.387 10.663.075 376.910 2.387 899.666.389
7.009.989 7.005.524 6.984.299 6.607.389
Qua vic tnh gi trong bng chn mu ta thy n v tnh gi xut kho theo phng php bnh qun gia quyn ng s liu n v
Trang 60
Bn tho kho lun
CNG TY TNHH KIM TON V K TON - AAC Tn khch hng: Ch : Nin : Cng ty CP XYZ TK HTK Ngi lp: T. Trung Ngi kim tra: X. Lc Ngy: D540 22/03/2011 Ngy 25/03/2011 Trang: 9/10
Nm 2010 TK 153
Cng c, dng c mua v xut dng phn b ht, SDCK l mt s cng c dng c mua trong thng 12/2010 cha xut dng phn b kim tra Ph hp
NT
TK 154, 155
DIN GII NHP TRONG K XUT TRONG K SDCK Check
SL G TT SL G TT SL TT 01/01 Sn lt 3.791 1.950.000 7.392.840.000 3.791 7.392.840.000 02/01 Sn lt 2.548 1.900.000 4.840.250.000 6.339 12.233.090.000 02/01 Sn lt 7.000 2.000.000 14.000.000.000 13.339 26.233.090.000 03/01 Bn sn 7.629 1.966.690 15.004.114.013 5.710 11.228.975.987 04/01 Bn sn 4.600 1.966.690 9.046.970.669 1.109 2.182.005.318 Qua vic tnh gi trong bng chn mu ta thy n v tnh gi xut kho theo phng php bnh qun gia quyn ng s liu n v
Trang 61
Bn tho kho lun
CNG TY TNHH KIM TON V K TON - AAC Tn khch hng: Ch : Nin : Cng ty CP XYZ TK 153 Nm 2010 Ngi lp: T. Trung Ngi kim tra: X. Lc Ngy: D540 22/03/2011 Ngy 25/03/2011 Trang: 10/10
2.5 Kim tra lp d phng gim gi HTK Trong nm khng c mt hng tn kho no li thi, h hng hoc mt gi n v khng trch lp d phng gim gi KTK l ph hp 2.6 Kim tra tnh ng k Chn mu cc nghip v nhp kho i vi HTK pht sinh trc v sau 15 ngy lp bo co Ngy phiu nhp kho 16/12/2010 22/12/2010 25/12/2010 30/12/2010
Ch tiu PN 5603 PN 6909 PN 6701 PN 7010
Ngy Ha n 15/12/2010 22/12/2010 23/12/2010 28/12/2010
Ngy s k ton 16/12/2010 23/12/2010 25/12/2010 30/12/2010
Kt qu Trng khp Trng khp Trng khp Trng khp
Kt lun: Trong thng 01/2011, n v khng pht sinh nghip v mua cng c dng c. Cc nghip v mua nguyn liu, vt liu ca n v c phn nh ng k. 2.7 Kim tra vic trnh by trn BCTC kim tra vic trnh by khon mc HTK trn BCTC l ph hp.
Trang 62
Bn tho kho lun
CNG TY KiM TON V K TON AAC Tn khach hang: Cng ty CP XYZ Ngy kha s: 31/12/2010 Ni dung: BNG S LIU TNG HP HNG TN KHO Ngi thc hin Ngi soat xet 1 Ngi soat xet 2
D510 Tn
Ngay
Giy t TK 151 152 153 154 Din gii Hng mua ang i ng Nguyn vt liu chi tit
12/31/2010 Trc KT 57.180.000 31.025.686.486 3.457.389 3.500.654.177 10.023.558.585 72.775.886.998 0 0 iu chnh thun 0 (3.474.354) 0 (3.500.654.177) (10.023.558.585) 0 0 0
12/31/2010 Sau KT 57.180.000 31.022.212.132 3.457.389 0 0 72.775.886.998 0 0
12/31/2009 Sau KT 0 0 0 0 0 77.680.918.970 0 0
Bin ng Gi tr 57.180.000 31.022.212.132 3.457.389 0 0 (4.905.031.972) (6,31%) 0 0 T l Ghi ch
Cng c dng c Chi ph sn xut kinh doanh d dang 155 Thnh phm 1561 Gi mua hng ha 1562 Chi ph thu mua hng ha 1567 Hng ha bt ng sn
Trang 63
Bn tho kho lun

157 158 Hng gi i bn Hng ho kho bo thu Tng cng Hng tn kho D phng gim gi hng tn kho Tng cng

0 0 117.386.423.635 0 117.386.423.635 0 0 (13.527.687.116) 0 (13.527.687.116) 0 0 103.858.736.519 0 103.858.736.519 0 0 77.680.918.970 0 77.680.918.970 0 0 26.177.817.549 0 26.177.817.549
159
c/c
TB,GL
vvv
xxx
PY
c/c
TB,GL: Khp vi s liu trn bng CPS v S Ci PY: Khp vi BCKT nm trc c/c: Kim tra vic cng tng v ng vvv: Tham chiu n bng tng hp iu chnh kim ton xxx: Tham chiu n s liu trn BCTC c kim ton
Trang 64
Bn tho kho lun
2.3 Kim tra cc ni dung khc: Cc th tc th kim kim sot cng nh cc th nghim c bn hon thnh. Sau cng AAC s thc hin kim tra mt s ni dung khc nhm tun th cc chun mc kim ton ring bit lin quan, m bo thu thp y bng chng thch hp m cc phn hnh th nghim c bn cha th cung cp y , thch hp; Cung cp b sung bng chng v tnh trung thc v hp l ca cc BCTC trn c s tun th cc chun mc v ch k ton hin hnh KTV c th a ra kin ph hp. Trong giai on ny, Cng ty AAC kim tra cc ni dung khc nh: + Kim tra tnh tun th php lut theo mu giy t lm vic H110 (Ph lc 16) + Sot xt s kin pht sinh sau ngy kt thc nm ti chnh trn mu giy t lm vic H150 (Ph lc 17) + nh gi kh nng hot ng lin tc mu giy t lm vic H160 (Ph lc 18) + Kim tra cc thng tin khc trong ti liu c BCTC c kim ton mu giy t lm vic H170 (Ph lc 19) + Sot xt v cc ti sn, n tim tng v cc khon cam kt mu giy t lm vic H180 (Ph lc 20) + Sot xt v thay i chnh sch k ton v sai st mu giy t lm vic H190 (Ph lc 21) 3. Tng hp, kt lun v lp bo co kim ton: Sau khi thc hin xong cc th nghim c bn, kt lun v HTK ca n v nh sau: + n v cha cung cp bin bn kim k cng c dng c ti thi im 31/12/2010. ngh b sung + Chi ph sn xut th, s tin 13.524.212.762 ng n v hch ton theo di trn TK 154 Chi ph sn xut kinh doanh d dang 3.500.654.177 ng v TK 155 Thnh phm 10.023.558.585 ng l cha ph hp. ngh chuyn theo di trn TK 241 + Kt chuyn chi ph mua hng bn ra trong k s tin 1.608.957.519 ng, n v hch ton gim TK 1562 Gi mua hng ha. ngh hch ton gim TK 1562 Chi ph mua hng + S liu trn bng Nhp-Xut-Tn v s k ton TK 152 c s chnh lch s tin 3.474.354 ng (s k ton > bng tng hp) ngh kim tra, hiu chnh.
Trang 65
Bn tho kho lun
Sau khi KTV a ra cc nhn xt v HTK nh trn, n v ng hiu chnh s liu theo kin ca KTV. KTV chp nhn s liu n v v khon mc hng tn kho. Cui cng, AAC tng hp kt qu kim ton mu giy t lm vic B410 (Ph lc 22), nhn th gii trnh ca Ban Gim c Cng ty CP XYZ mu giy t lm vic B440 (Ph lc 23) v tin hnh ph duyt pht hnh bo co kim ton v th qun l mu giy t lm vic B110 (Ph lc 24). i vi cng ty CP XYZ, AAC quyt nh pht hnh bo co kim ton dng ngoi tr (Ph lc 25) v n v khng sa cha s liu phn chi ph li vay v chnh lch t gi hi oi, cn v khon mc HTK th KTV chp nhn s liu n v sau khi n v hiu chnh s liu. Trong cuc kim ton nin 2010 AAC khng pht hnh th qun l i vi Cng ty CP XYZ.
Trang 66
Bn tho kho lun
PHN III: MT S XUT NHM HON THIN KIM TON KHON MC HNG TN KHO TI CNG TY TNHH KIM TON V K TON AAC. I. Nhn xt v quy trnh kim ton khon mc hng tn kho ti Cng ty kim ton v k ton AAC: u im: 1. V nhn s, mi trng lm vic v c cu t chc ca Cng ty kim ton v k ton AAC: - Tri qua gn 20 nm hnh thnh v pht trin, u im ni bt ca AAC l i ng kim ton vin v tr l kim ton vin nng n, nhit tnh, c kinh nghim v kim ton, ngoi ra, cng ty cng c nhng cng tc vin gii trong cc lnh vc nh ti chnh, thu, phn mm tin hciu ny gip ch rt nhiu cho s pht trin ca cng ty. - C cu t chc ca cng ty gn nh, linh hot, v i ng cn b lnh o nhit tnh, ti nng. - Cng ty thng xuyn cp nht nhng thng t, ngh nh, ch mi v thu, k ton v kim ton. nh k, cng ty c t chc cc bui hi tho cc kim ton vin v tr l kim ton vin c th cp nht kin thc mi, ng thi qua , cc kim ton vin cng trao i kinh nghim vi nhau. - Cng ty thng xuyn to iu kin cc tr l kim ton vin cp 3 i thi ly chng ch kim ton vin, to iu kin cc kim ton vin hc thm ngoi ng c th tip xc vi cc cng ty nc ngoi. - Loi hnh dch v m AAC cung cp cho khch hng rt a dng v hiu qu lun to c nim tin i vi khch hng, y chnh l yu t lm cho AAC ngy cng gia tng s lng khch hng. 2. V quy trnh kim ton khon mc hng tn kho ti Cng ty kim ton v k ton AAC: - Bt u t nin k ton 2009, Cng ty p dng chng trnh kim ton mu th nghim do VACPA ban hnh v qua nin 2010 AAC chnh thc thc hin kim ton theo chng trnh ny. iu ny chng t Cng ty lun cp nht nhng thng tin mi nht t ngnh trong vic p dng cc th tc kim ton ni chung v i vi khon mc hng tn kho ni ring. - Nhn thc c tnh trng yu ca hng tn kho nn vic kim ton khon mc ny thng c giao cho kim ton vin c kinh nghim lu nm. SVTH: Trn Th Lim - Lp: K13KKT4 Trang 67
Bn tho kho lun
- Trong qu trnh kim ton, trng on kim ton lun bm st cng vic ca
cc tr l. Cc vn pht hin lun c tho lun k cng thng nht cch gii quyt. - Bo co kim ton trc khi c pht hnh u c kim tra mt cch k lng i vi tt c cc khon mc trong khng ngoi tr khon mc hng tn kho, ngi kim tra l trng phng v ph phng kim ton bo co ti chnh. - Bn cnh vic thc hin vic kim ton cho khch hng, cng ty kim ton v k ton AAC lun ch quan tm n vic chm sc khch hng, phng o to v t vn s gi cc thng t mi v thu n cc khch hng quen thuc cc khch hng c th nm bt kp thi.
Hn ch:
V chng trnh kim ton khon mc hng tn kho: - V vic xc nh mc trng yu Phn mm kim ton ca cng ty xy dng cng thc tnh mc trng yu tng th v phn b n cho cc khon mc trn bo co ti chnh. Tuy nhin, con s trng yu a ra vn mang tnh my mc do vic xc lp mc trng yu theo t l phn trm c nh ca Tng doanh thu, Tng ti sn hoc Li nhun trc thu. Ring i vi ch tiu doanh thu, vic da trn t l phn trm doanh thu s dn n gi tr ca cc khon doanh thu cng cao th gi tr trng yu cng ln. iu ny l khng ph hp vi khi nim trng yu. Mt khc, trong chng trnh kim ton mu do VACPA ban hnh vo ngy 01/10/2010 c mu p dng cho vic xc nh mc trng yu nhng cng ty cha p dng . - V vic tm hiu H thng kim sot ni b: Tm hiu h thng kim sot ni b l mt bc rt quan trng cc KTV c th c mt ci nhn tng qut v cng ty, t xc nh c mc ri ro do h thng kim sot ni b c th thit k cc th nghim c bn v th nghim chi tit sao cho ph hp. Theo chng trnh kim ton mu sau khi nh gi chung v h thng kim sot ni b ca khch hng, KTV phi tin hnh xem xt v nh gi cc th tc kim sot ni b i vi tng khon mc, AAC cha thc hin cng vic ny i vi khon mc hng tn kho v hn na vic nh gi chung v h thng kim sot ni b vn c thc hin theo form lm vic c ca cng ty, cha cp nht mu mi ca chng trnh kim ton mu. - V thc hin th tc phn tch: Khi s dng th tc phn tch trong giai on lp k hoch kim ton, AAC khng ch trng phn tch nhm t sut v cu trc ti chnh. Th nhng thng qua nhm t SVTH: Trn Th Lim - Lp: K13KKT4 Trang 68
Bn tho kho lun
sut ny, ngoi vic phn tch s bt thng, kim ton vin cn c th nhn nhn nhng kh khn ti chnh m doanh nghip phi ng u v c th dn dt nh qun l n sai phm. ng thi c th xem thm kh nng tip tc hot ng ca doanh nghip. Nhm t sut ny gm c t sut u t, t sut n, t sut kh nng thanh ton li vay - V vn chn mu: AAC, chn mu kim ton cng c p dng thng qua phn mm CMA v s xt on ca KTV tuy nhin KTV thng chn mu theo phng php s ln (la chn s tin pht sinh ln) v nhng nghip v pht sinh vi gi tr ln thng cha ng ri ro cao hn, nhng y cha phi l phng php chn mu ti u v sai phm ca mt nghip v pht sinh vi s tin nh nhng c lp li nhiu ln s thnh sai phm trng yu. Mt s hn ch khc: - Cc h s kim ton ti AAC c nh m s mt cch ht sc khoa hc, th nhng cng ty khng c kho lu gi h s kim ton ph hp vi s lng h s hng nm, phng lu tr h s c din tch qu nh so vi s lng h s qu nhiu. Chnh v vy rt d b tht lc h s v vic tm kim h s mi khi cn rt kh khn. - Cc ti liu yu cu khch hng chun b, thng l ch nm kim ton u tin, AAC mi gi cho khch hng. Do vy nhng nm tip n, n khi bt tay vo thc hin cuc kim ton, kim ton vin mi a ra nhng ti liu yu cu khch hng chun b, iu ny rt mt thi gian. - Trong sut cuc kim ton, tt c nhng sai st khng trng yu, kim ton vin thng b qua, khng ghi li. Nhng thc t, nu gp nhiu sai st khng trng yu li th vn c th c sai st trng yu. - Thng thng, cc cuc kim ton u c thi gian thc hin ngn, chnh v th m kim ton vin khng c thi gian c th gi th yu cu xc nhn n bn th ba, do thng thng cc kim ton vin chp nhn nhng th m khch hng gi i xc nhn, iu ny cha thc s l bng chng kim ton ng tin cy. II. Mt s gii php nhm hon thin quy trnh kim ton khon mc hng tn kho ti Cng ty kim ton v k ton AAC: 1. V vic xc nh mc trng yu: Cc bc cng vic xc nh mc trng yu c hng dn r rng trong hng dn thc hin chng trnh kim ton mu ca VACPA i vi mu giy t lm vic A710 (Ph lc 26). Cc cng cic cn lm l:
Trang 69
Bn tho kho lun
Bc 1: Xc nh tiu ch c s dng c tnh mc trng yu t cc tiu ch c gi trong Mu A710, v gii thch l do la chn tiu ch ny vo trong tng ng. Cc tiu ch ph hp thng thng c la chn c th l: - Li nhun trc thu; - Tng doanh thu; - Li nhun gp; - Tng chi ph; - Tng vn ch s hu; - Gi tr ti sn rng. Vic xc nh tiu ch ph thuc vo nhu cu thng tin ca i b phn i tng s dng thng tin ti chnh (nh u t, ngn hng, cng chng, c quan nh nc...). Ngoi ra, vic xc nh tiu ch cn nh hng bi cc yu t nh: - Cc yu t ca BCTC (v d: ti sn, cc khon n, ngun vn, doanh thu, chi ph) v cc thc o hot ng theo cc quy nh chung v lp v trnh by BCTC (v d: tnh hnh ti chnh, kt qu hot ng, dng tin); - Cc khon mc trn BCTC m ngi s dng c xu hng quan tm; - c im hot ng kinh doanh, c im ngnh ngh ca n v c kim ton; - C cu vn ch s hu ca n v c kim ton v cch thc n v huy ng vn; - Kh nng thay i tng i ca tiu ch c xc nh: Thng thng KTV nn la chn nhng tiu ch mang tnh tng i n nh qua cc nm. Bc 2: Ly Gi tr tiu ch c la chn ghi vo tng ng. Gi tr tiu ch thng da trn s liu trc kim ton ph hp vi k/nm m cng ty kim ton phi a ra kin kim ton hoc sot xt. Trong trng hp kim ton gia k phc v cho kim ton cui nm, KTV c th s dng s liu c tnh tt nht cho c nm da trn d ton v s liu thc t n gia k kim ton. Bc 3: La chn t l tng ng ca biu xc nh mc trng yu tng th. Cc t l ghi trong mu ny l cc t l gi m thng l kim ton quc t ti Vit Nam thng p dng: - 5% n 10% li nhun trc thu, - 1% n 2% tng ti sn, SVTH: Trn Th Lim - Lp: K13KKT4 Trang 70
Bn tho kho lun
- 1% n 5% vn ch s hu, - 0.5% n 3% tng doanh thu Cc cng ty kim ton c th s dng ngay cc t l ny m khng cn sa i. Tuy nhin cc cng ty cng c th a ra cc tiu ch v cc mc t l khc ty theo chnh sch ca tng cng ty v ph hp vi chun mc kim ton p dng. KTV phi s dng xt on chuyn mn khi xc nh t l % p dng cho tiu ch la chn. T l % v tiu ch c la chn thng c mi lin h vi nhau, nh t l % p dng cho mc li nhun trc thu t hot ng kinh doanh lin tc thng cao hn t l % p dng cho doanh thu do s tuyt i ca doanh thu v li nhun trc thu thng chnh lch nhau ng k v KTV c xu hng cn bng mc trng yu cho tng b phn trn BCTC d p dng bt k tiu ch no. Xc nh t l % cao hay thp s nh hng n khi lng cng vic kim ton c thc hin m c th s mu cn phi kim tra, ph thuc vo nh gi v ri ro c sai st trng yu ca KTV. Bc 4: Xc nh mc trng yu tng th = Gi tr tiu ch x T l % Trong nhng trng hp c th ca n v c kim ton, nu c mt hoc mt s nhm cc giao dch, s d ti khon hoc thng tin thuyt minh (nu xt ring l) c sai st vi mc thp hn mc trng yu i vi tng th BCTC nhng c th nh hng (nu xt tng th) n quyt nh kinh t ca ngi s dng BCTC, th KTV phi xc nh mc trng yu hoc cc mc trng yu p dng cho tng nhm giao dch, s d ti khon hay thng tin thuyt minh. Bc 5: Xc nh mc trng yu thc hin. Mc trng yu thc hin (mc trng yu chi tit) l mt mc gi tr hoc cc mc gi tr do KTV xc nh nhm gim kh nng sai st ti mt mc thp hp l tng hp nh hng ca cc sai st khng c iu chnh v khng c pht hin khng vt qu mc trng yu i vi tng th BCTC. Mc trng yu chi tit thng thng nm trong khong t 50% - 75% so vi mc trng yu tng th xc nh trn. Vic chn t l no p dng cho tng cuc kim ton c th l ty thuc vo xt on chuyn mn ca KTV v chnh sch ca tng cng ty. Tuy nhin khi p dng cn trn v cn di cn gii thch l do ti sao KTV li chn nh vy (V d: Nu doanh thu l 7 t ng th ly mc trng yu l 3%; nu 9 t ng ly 2,5%; nu 11 t ng ly 2,2%; nu 13 t ng ly 2,0%...) Mc trng yu thc hin cng p dng cho mt nhm giao dch, s d ti khon hoc thuyt minh gim thiu kh nng sai st ti mt mc thp hp l tng hp nh hng ca cc sai st khng c iu chnh v khng c pht hin khng SVTH: Trn Th Lim - Lp: K13KKT4 Trang 71
Bn tho kho lun
vt qu mc trng yu i vi mt nhm giao dch, s d ti khon hoc thuyt minh. Mc trng yu thc hin s quyt nh ni dung, lch trnh, phm vi ca cc th tc kim ton cn phi thc hin. Bc 6: Xc nh Ngng sai st khng ng k/ sai st c th b qua: Mc ti a l 4% ca mc trng yu thc hin. y l mc quy nh theo thng l kim ton tt nht Vit Nam, cc cng ty c th p dng hoc a ra cc mc khc theo chnh sch khc ca mnh. Bc 7: La chn mc trng yu p dng i vi cuc kim ton, thng thng ly s lm trn. Nu c mc trng yu c bin ng ln so vi nm trc (thp hn ng k), KTV cn cn nhc xem mc trng yu nm nay c hp l khng so vi tnh hnh hot ng kinh doanh nm nay ca doanh nghip. Xem xt mc trng yu ca nm trc Khi xc nh mc trng yu ca nm nay, KTV phi so snh vi mc trng yu ca nm trc. Nu c s thay i ng k gia cc nm (qu thp so vi nm trc), KTV phi cn nhc nh hng ca sai st i vi s d u nm. V d, khi doanh thu v li nhun gim ng k so vi nm trc, mc trng yu c xc nh mc cao (gi tr thp). Ri ro c th tn ti s d u nm khi cuc kim ton nm trc c tin hnh vi mc trng yu thp hn. gim ri ro c sai st trng yu c th c trong s d u nm, KTV phi tin hnh thm cc th tc kim ton thu thp bng chng v cc s d ti sn v cng n u nm. Bc 8: nh gi li mc trng yu. Khi kt thc qu trnh kim ton, nu tiu ch c la chn xc nh mc trng yu bin ng qu ln th KTV phi xc nh li mc trng yu, gii thch l do v cn nhc xem c cn thc hin b sung thm th tc kim ton hay khng. C 3 cch sa i mc trng yu: - Cp nht li gi tr ca tiu ch xc nh mc trng yu (benchmark); - Sa i tiu ch xc nh mc trng yu; - Sa i t l % tnh mc trng yu. Trng hp KTV nhn thy cn phi xc nh li mc trng yu v mc trng yu xc nh li cao hn so vi mc trng yu k hoch, ngha l phm vi v khi lng cc th tc kim ton cn thc hin s ln hn so vi thit k ban u. Trng hp ny KTV cn nh gi li s ph hp ca cc cng vic kim ton thc hin nh gi liu c cn thit phi thc hin thm cc th tc kim ton nhm thu thp cc bng chng kim ton y v thch hp hay khng. Chng hn:
Trang 72
Bn tho kho lun
- Gim mc ri ro kim sot bng cch m rng hoc thc hin thm th nghim kim sot chng minh cho vic gim ri ro kim sot; hoc - Gim ri ro pht hin bng cch sa i li ni dung, lch trnh v phm vi ca nhng th tc kim tra chi tit d kin. 2. V vic nh gi H thng kim sot ni b ca khch hng: Vic nh gi h thng kim sot ni b ca khch hng c thc hin trn mu giy t lm vic A610 (Ph lc 27) nh gi chung v h thng kim sot ca n v, ring i vi khon mc hng tn kho cn phi tm hiu chu trnh hng tn kho mu giy t lm vic A430 (Ph lc 28). c th nhn r quy trnh lun chuyn chng t ca n v khch hng, ngoi bng hi, kim ton vin c th s dng bng tng thut m t bng li v lu v quy trnh lun chuyn chng t ca n v. Mt s k hiu trong lu bao gm:
Chng t : Ti liu v cc bo co bng giy K hiu qu trnh: Mi chc nng hot ng, xc nh hot ng gy ra bin ng v gi tr, hnh thc hoc v tr ca thng tin K hiu cng ch u ra hoc u vo, c dng ch cc thng tin nhp hoc xut ra khi h thng ng vn ng nh hng: ch hng vn ng ca s liu hoc ca qu trnh Lu chng t S tham gia cc bn nm ngoi quy trnh
Trang 73
Bn tho kho lun
V d v vic m t trnh t lun chuyn chng t hng tn kho ti Cng ty CP XYZ:

B phn c nhu cu mua hng Lp phiu ngh mua hng Phng kinh doanh Th kho Ban kim nghim K ton
Nhn hng mua ti kho Xt duyt v lp H
Phiu ngh mua hng
n t hng
Kim tra s lng nhn, i chiu vi H, lp nin bng nhn hng
Kim tra cht lng, quy cch vt t, lp bin bn kim nghim vt t ( nu c)
Gi cho ngi bn Bin bn nhn hng Lp phiu nhp kho
Bin bn kim nghim vt t
Phiu nhp kho
Ghi s thc nhp Nhp vo s nht k
Nhp vo th kho H&Chng t lin quan Th kho
NK mua hng
Trang 74
Bn tho kho lun
3. V vic thc hin th tc phn tch: S dng th tc phn tch l mt phng php rt c hiu qu trong kim ton hin i v th tc ny gip kim ton vin tit kim c thi gian, cng sc m vn c th pht hin c sai phm mt cch tng qut nht. V d v phn tch cc t sut ti chnh p dng theo mu A510 trong giai on phn tch s b BCTC cng ty CP XYZ: BNG TNG HP PHN TCH H S Cc h s thng thng s dng Cng thc p dng Nm 2010 Trc KT Nm 2009 Sau KT Bin ng VND % Ghi ch
H s thanh ton H s thanh ton TS ngn hn/ N 0,711 2,34 (1,719) (73,461) hin hnh ngn hn H s thanh ton (TS ngn hn0,334 1,12 (0,786) (70,178) nhanh HTK) /N ngn hn H s thanh ton Tin/ N ngn hn 0,014 0,013 0,001 7,692 bng tin kin nhn xt v kh nng thanh ton: + Kh nng thanh ton hin hnh nm 2010<nm 2009 + Cc ch tiu kh nng thanh ton ca n v u ln hn 1, iu n cho thy kh nng thanh ton ca n v l tt. H s o lng hiu qu hot ng Vng quay cc (Doanh thu/ Phi 1675,880 701,427 974,453 138,924 khon phi thu thu KH)* 365 Vng quay HTK (GVHB/HTK)* 958,192 218,692 739,500 338,147 365 Vng quay VL Doanh thu/ (TS (3,950) 0,632 (4,582) (725,00) ngn hn N ngn hn) kin nhn xt v hiu qu hot ng: + Vng quay khon phi thu nm 2010> nm 2009 chng t kh nng thu hi n ca n v nm 2010 tt hn nm 2009. + Vng quay HTK nm 2010 ln hn nm 2009 chng t kh nng lun chuyn ca HTK tng, t c hng tn ng hn, cht lng hng ha c m bo H s kh nng sinh li T sut LN gp Li gp/ DTT 0,1324 0,1325 (0,0001) (0,075) T sut LNT LNST/DTT 0,0001 0,0005 (0.0004) (80,00) SVTH: Trn Th Lim - Lp: K13KKT4 Trang 75
Bn tho kho lun
DT trn tng TS T sut sinh li trn TS T sut sinh li trn VCSH
DTT/ Tng TS
0,5614
0,1459
0,4155 0,01 0,0005
284,784 384,615 166,667
(LNTT + CP li 0,0126 0,0026 vay)/ Tng TS (LNTT cho C 0,008 0,0003 thng/ VCSH thng) kin nhn xt v kh nng sinh li ca cng ty H s n N di hn trn N di hn/ VCSH 2,916 1,968 vn ch Tng n trn N phi tr/ VCSH 5,294 2,539 VCSH N di hn trn N di hn/ Tng 0,348 0,556 tng TS TS Tng n trn N phi tr/ Tng 0,841 0,717 tng TS TS kin nhn xt v s dng n by ti chnh ca cng ty
0,228 2,755
11,585 108,507
(0,208) (37,410) 0,124 17,294
4. V tc chn mu: Trong mu giy t lm vic A810 (Ph lc 29) ca chng trnh kim ton mu gip xc nh phng php chn mu, c mu nh sau: Cc bc ly mu trong qu trnh thc hin th nghim c bn bao gm: (8) Xc nh mc tiu th nghim (mc tiu kim ton); (9) Xc nh tng th mt cch chnh xc; (10) Xc nh kch c mu; (11) Xc nh phng php chn mu; (12) Thc hin ly mu; (13) Phn tch v nh gi mu: t l sai phm, dng sai phm -> tng sai st mu d kin; (14) Ghi thnh ti liu v vic ly mu. Phng php chn mu l khc nhau khi ri ro kim ton l: (1) Khon mc b k khai cao hn so vi thc t (overstatement), thng xy ra vi cc khon mc ti sn v thu nhp; v (2) Khon mc b k khai thp hn so vi thc t (understatement), thng xy ra vi cc khon mc phi tr v chi ph. i vi loi ri ro (1), tng th ph hp l tng th ghi nhn trn BCTC, cn vi loi ri ro (2), tng th ph hp khng ch bao gm tng th ghi nhn trn BCTC, SVTH: Trn Th Lim - Lp: K13KKT4 Trang 76
Bn tho kho lun
m cn phn nh cc tng th khc thuc chu trnh kinh doanh ch yu m tng th ghi nhn trn BCTC c lin quan, nhm tm ra nhng khon mc cha c ghi s. Vi phng php chn mu phi thng k, k thut phn t, tc l vic phn chia tng th thnh cc nhm c cng mt tiu thc hay tnh cht kinh t gi l t, l phng php rt hiu qu trong vic ly mu gim tnh bin ng ca tng th v c rt nhiu s d ti khon bao gm mt s cc nghip v c s tin ln v rt nhiu cc nghip v vi s tin nh. Do vy, vic phn chia tng th thnh 2 hoc nhiu t nh da trn s tin c th lm tng tnh hiu qu ca kim ton. Khi : Kim tra 100% nhng khon mc ln hn mt s tin nht nh; Ly mu vi nhng khon mc thp hn s tin thit lp. Cc tiu thc phn t bao gm: Theo gi tr: y l cch phn t ph bin nht, da trn vic chia tng th theo nhiu di gi tr thng xut hin trong tng th; Theo bn cht ca khon mc: da trn ni dung ca nghip v v s d; Theo bn cht ca th tc kim tra s thc hin. Cc phng php phn t nu trn c th c s dng ring r hoc kt hp. V d: KTV thc hin phn t theo bn cht ca khon mc, ri theo gi tr ca khon mc. Vi loi ri ro (1), c mu c th xc nh nh sau: Tng gi tr ca Tng th C mu c th = ---------------------------------- * Nhn t R Mc trng yu chi tit Khong cch mu = Tng gi tr ca Tng th/C mu Sau , tin trnh ly mu thc hin nh sau:
Kim tra 100% cc khon mc >= khong cch mu;
Kim tra cc phn t c bit; C mu trong tng th cn li c xc nh bng: (Gi tr Tng th - Gi tr khon mc kim tra 100% - Gi tr khon mc c bit) Khong cch mu R-Mc m bo cn thit t mu, bao gm 3 mc : Mc m bo Thp Trung bnh Cao Khon mc trn Bng CKT 0,5 1,5 3 Khon mc trn BC KQKD 0,35 0,5 0,7 Trang 77
Bn tho kho lun
R trn khon mc BC KQKD thp hn so vi Bng CKT do mi quan h bt ton kp gia cc ti khon thuc Bng CKT v BC KQKD, vic ghi nhn ti sn hay n phi tr c tc ng trc tip n vic ghi ng doanh thu hay chi ph. R -Mc m bo: l nhn t quyt nh c mu, ph thuc cc yu t sau: nh gi ca KTV v ri ro xy ra sai st; nh gi ca KTV v tnh hiu qu ca HT KSNB; m bo (nu c) thu thp c t kt qu kim tra cc khon mc lin quan khc. Cch xc nh mu nh trn ch mang tnh cht tr gip KTV xc nh c mu ti thiu bc u. Vic xc nh b sung c mu kim tra hon ton ty thuc vo xt on ca KTV. Vi loi ri ro (2), c mu ph hp hon ton da trn xt on ca KTV qua vic xc nh cc tng th ph hp vi mc tiu kim ton. Mu A810 ch cp ghi chp cc la chn s mu da trn tng th c ghi s. Chng hn, kim tra tnh y ca cc nghip v phi tr, KTV khng ch kim tra cc khon mc phi tr ghi s, m cn phi kim tra cc khon n ghi nhn sau ngy kha s, cc hp ng quan trng, cc khon chi ln pht sinh sau ngy kha s, v.v... Khi ly mu trong th nghim c bn, cn lu nhng im sau: c im ca tng th; Tnh ph hp v tnh y ca tng th vi mc ch ca th tc ly mu; Mi quan h gia mu vi mc tiu kim ton lin quan (c s dn liu ca ti khon); Mc trng yu v s lng khon mc trong tng th; Ri ro tim tng v cc sai st c th xy ra; Tnh ph hp v tin cy ca cc bng chng thu thp c thng qua cc th tc khng lin quan n ly mu nh: phn tch sot xt, kim tra 100% cc nghip v, kim tra cc khon mc c bit (gi tr ln, quan trng hoc bt thng) v s m bo t kt qu kim tra cc khon mc lin quan khc; Thi gian v chi ph lin quan. 5. V cc vn khc: - Cc kim ton vin nn ghi li cc sai st ca khch hng, mc du cc sai st l khng ng k nhng khi tp hp li, cc sai st c th dn n sai phm ln. - Kim ton vin thng chp nhn th xc nhn do khch hng thc hin m khng t gi th xc nhn, c c bng chng kim ton ng tin cy hn, kim ton vin nn chn mu v gi th xc nhn n mt s bn th 3 nm gi hng ca
Trang 78
Bn tho kho lun
n v, nu khng nhn c th hi p th kim ton vin c th gi in thoi hoc chuyn fax nhn c kin phn hi.
Trang 79
Bn tho kho lun
MC LC
Xem xt mc trng yu ca nm trc.....................................................................................72

Kiểm toán khoản mục hàng tồn kho trong kiểm toán BCTC tại Công ty TNHH kiểm toán và kế toán AAC

Uploaded by

Document Information

Copyright

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Kiểm toán khoản mục hàng tồn kho trong kiểm toán BCTC tại Công ty TNHH kiểm toán và kế toán AAC

Uploaded by

Copyright:

Email: luanvan84@gmail.

GVHD: ThS. Nguyn Th Khnh Vn

SVTH: Trn Th Lim nm 2011

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

c) Hng gi i bn SVTH: Trn Th Lim nm 2011 Trang 3

GVHD: ThS. Nguyn Th Khnh Vn

SVTH: Trn Th Lim nm 2011

GVHD: ThS. Nguyn Th Khnh Vn

TK 622 Tp hp CPNCTT Kt chuyn chi ph

Gi thnh thc t sn phm hon thnh

TK 632 Xut bn trc tip

Doanh nghip thng mi:

TK 159 Lp d phng gim gi HTK

Hon nhp d phng

SVTH: Trn Th Lim nm 2011

GVHD: ThS. Nguyn Th Khnh Vn

Xut kho hng ha tiu th

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

2.5.2 Mc tiu c th:

SVTH: Trn Th Lim nm 2011

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

SVTH: Trn Th Lim nm 2011

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

SVTH: Trn Th Lim nm 2011

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

SVTH: Trn Th Lim nm 2011

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

Phn tch sot xt c lt chi tit Phng vn

SVTH: Trn Th Lim nm 2011

GVHD: ThS. Nguyn Th Khnh Vn

kim k. SVTH: Trn Th Lim nm 2011 Trang 20

GVHD: ThS. Nguyn Th Khnh Vn

Email: luanvan84@gmail.com - Hng gi bn:

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

GVHD: ThS. Nguyn Th Khnh Vn

SVTH: Trn Th Lim nm 2011

GVHD: ThS. Nguyn Th Khnh Vn

SVTH: Trn Th Lim nm 2011

GVHD: ThS. Nguyn Th Khnh Vn

Ph Tng Gim c Xy Dng C Bn

Ph Tng Gim c Bo Co Ti Chnh

Khi Kim Ton XDCB

Chi Nhnh TP H Ch Minh

Phng K Ton Ti Chnh

Khi Kim Ton BCTC

Ban Kim Sot Cht Lng

Phng Kim Ton XDCB 1

Phng Kim Ton XDCB 2

Ban Kim Sot Cht Lng

Phng Kim Ton BCTC 1

Phng Kim Ton BCTC2

Phng Kim Ton BCTC3

Phng Kim Ton BCTC4

SVTH: Trn Th Lim nm 2011

Email: luanvan84@gmail.com Chc nng, nhim v tng b phn:

GVHD: ThS. Nguyn Th Khnh Vn

Kim ton vin chnh