THIỆN KỸ THUẬT THU THẬP BẰNG CHỨNG KIỂM TOÁN TRONG KIỂM TOÁN BÁO CÁO TÀI CHÍNH TẠI CÔNG TY TNHH KIỂM TOÁN VÀ KẾ TOÁN AAC

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PHN I C S L LUN V K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH. 1.1.Bng chng kim ton: 1.1.1. Khi nim. Theo Chun mc Kim Ton s 500: Bng chng kim ton l tt c ti liu, thng tin do kim ton vin thu thp c lin quan n cuc kim ton v da vo cc thng tin ny kim ton vin hnh thnh kin ca mnh. Cng theo Chun mc Kim ton s 500: Bng chng kim ton bao gm cc ti liu, chng t, s sch k ton, bo co ti chnh v cc thng tin ti liu t cc ngun khc. Cng cn phi lu rng, khng phi tt c cc thng tin ti liu m kim ton vin thu thp c trong qu trnh kim ton ti n v u l cc bng chng kim ton. Ch cc thng tin v ti liu m kim ton vin thu thp c c lin quan n cuc kim ton v c kim ton vin s dng lm c s a ra cc nhn xt ca mnh v bo co ti chnh ca n v mi l cc bng chng kim ton. 1.1.2. Phn loi bng chng kim ton. C rt nhiu bng chng kim ton khc nhau. phc v cho vic xc nh cc th tc, k thut kim ton ph hp thu thp cc bng chng kim ton cng nh nh gi cc bng chng thu thp c ngi ta thng phn chia bng chng kim ton theo cc cch sau: 1.1.2.1. Phn loi bng chng theo ngun gc hnh thnh. Phn loi da theo ngun gc ca thng tin, ti liu c lin quan n Bo co ti chnh m kim ton vin thu thp c trong qu trnh kim ton. Trong cch phn loi ny bng chng c chia thnh cc loi: a. Bng chng do khch th kim ton pht hnh v lun chuyn ni b. Loi bng chng ny thng l: bng chm cng, s thanh ton tin lng, s tng hp, s s d, s chi tit, phiu kim tra sn phmNgun gc bng chng ny chim mt s lng ln, kh ph bin v n cung cp vi tc nhanh v chi ph thp. Do bng chng ny c ngun gc t ni b doanh nghip, nn chng ch thc s c tin cy khi h thng kim sot ni b ca doanh nghip c hiu lc thc s, do vy tnh thuyt phc ca chng khng cao. b. Bng chng do cc i tng khc pht hnh lu tr ti doanh nghip.
SVTH: Trn Th Minh Tm_K13KKT5
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Bng chng do cc i tng khc pht hnh lu tr ti doanh nghip l: cc ho n bn hng, ho dn mua hng, bin bn bn giao ti sn c nh Bng chng ny c thuyt phc cao bi n c to t bn ngoi, tuy nhin loi bng chng ny vn c kh nng ty xa, thm bt nh hng n tin cy ca kim ton i vi vi hot ng kim sot trong doanh nghip. c. Bng chng do n v pht hnh nhng li lu chuyn bn ngoi. Nh: u nhim chi, ho n bn hngy l dng bng chng c tnh thuyt phc cao v n c cung cp bi bn th ba (tuy nhin n cn phi m bo c tnh c lp ca ngi cung cp vi doanh nghip). d. Bng chng do n v bn ngoi pht hnh v lu tr. Loi bng chng ny thng thu thp bng phng php gi th xc nhn, mang tnh thuyt phc cao v n c thu thp trc tip bi kim ton vin ( tnh thuyt phc s khng cn nu kim ton vin khng kim sot c qu trnh gi th xc nhn ). N bao gm mt s loi nh: bng xc nhn n, bng xc nhn cc khon phi thu, xc nhn s d ti khon ca ngn hng e. Bng chng do kim ton vin trc tip khai thc v pht hin. Bng chng ny s do chnh kim ton vin khai thc nh: t kim k kho, kim tra ti sn, quan st v hot ng ca kim sot ni b y l loi bng chng c tin cy cao nht v n c thc hin trc tip bi kim ton vin. Song nhiu lc n cn mang tnh thi im ti lc kim tra nh: kim k hng tn kho ph thuc vo tnh cht vt l ca chng theo tng thi im khc nhau m c nhng kt qu khc nhau 1.1.2.2. Phn loi bng chng theo tnh thuyt phc. Do bng chng kim ton c s dng trc tip a ra kin khc nhau v tnh trung thc ca Bo co ti chnh n v kim ton pht hnh. V vy kim ton vin cn phi xem xt mc tin cy ca chng. kin ca kim ton vin trong Bo co kim ton c mc tng ng i vi tnh thuyt phc ca bng chng. Theo cch ny bng chng c phn loi nh sau: a. Bng chng c tnh thuyt phc hon ton. y l loi bng chng do kim ton vin thu thp bng cnh t kim k, nh gi v quan st. Bng chng ny thng c nh gi l khch quan, chnh xc v y . Da vo kin ny kim ton vin a ra kin chp nhn ton phn. b. Bng chng thuyt phc tng phn.
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Nh: bng chng thu c t phng vn cn phi phn tch v kim tra li, cc loi bng chng thng c m bo bi h thng kim sot ni b. Chng ch tht s c tnh thuyt phc khi b my kim sot ni b ca doanh nghip l thc s tn ti v c hiu lc. Da vo loi bng chng ny kim ton vin ch c th a ra kin chp nhn tng phn. c. Bng chng khng c gi tr thuyt phc. L bng chng khng c gi tr trong vic ra kin, quyt nh ca kim ton vin v vic kim ton. Bng chng c th do phng vn ngi qun l, ban qun tr. 1.1.2.3. Phn loi bng chng theo loi hnh bng chng. tin cy cn c nh gi qua hnh thc ca bng chng, vi vic nh gi tin cy thng qua nguyn tc: Bng chng di dng vn bn, hnh nh, ng tin cy hn bng chng ghi li t li ni. Vic phn loi bng chng theo loi hnh bng chng bao gm: a. Dng bng chng vt cht. Nh: bn kim k hng tn kho, bin bn kim k ti sn c nh, hiu bit kim ton y l dng bng chng c tnh thuyt phc cao. b. Dng bng chng ti liu. Dng bng chng ti liu ny bao gm: ti liu k ton, s sch, chng t k ton, ghi chp b sung ca k ton, tnh ton ca kim ton vin Dng bng chng ny c mc tin cy cao tuy nhin mt s loi bng chng tin cy ca chng ph thuc vo tnh hiu lc ca b phn kim sot ni b.
c. Dng bng chng thu c t li ni. Dng bng chng ny thng c thu thp qua phng php phng vn, n mang tnh thuyt phc khng cao, song li i hi s hiu bit ca ngi phng vn kh cao v am hiu vn cn phng vn. 1.1.3. Vai tr. Bng chng c ngha rt quan trng trong vic a ra kin, quyt nh ca kim ton vin v hot ng kim ton, n l c s v l mt trong nhng yu t quyt nh chnh xc v ri ro trong kin ca kim ton vin. T c th thy s thnh cng ca cuc kim ton ph thuc trc ht vo vic thu thp v sau l nh gi bng chng ca kim ton vin. Mt khi kim ton vin khng thu thp y v nh
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gi ng cc bng chng thch hp th kim ton vin kh c th a ra mt nhn nh chnh xc v i tng cn kim ton. Bng chng kim ton l c s chng minh cho cc nhn nh ca kim ton vin v Bo co ti chnh ca n v. Xut pht t ngha v tm quan trng ca cc bng chng kim ton, Chun mc kim ton s 500 (Bng chng kim ton) ca Vit Nam quy nh v yu cu: Kim ton vin v cng ty kim ton phi thu thp y cc bng chng kim ton thch hp lm c s a ra kin ca mnh v Bo co ti chnh ca n v c kim ton. Thng qua ta c th thy mt ngha rt quan trng i vi cc t chc kim ton c lp, cc c quan kim ton nh nc hoc c quan php l, bng chng kim ton cn l c s gim st nh gi cht lng hot ng ca kim ton vin trong qu trnh thc hin kim ton. Vic gim st ny c th do nh qun l tin hnh i vi cc kim ton vin thc hin kim ton hoc c th do c quan t php tin hnh i vi ch th kim ton ni chung. 1.1.4. Yu cu ca bng chng kim ton. Trong qu trnh kim ton, kim ton vin phi thu thp y cc bng chng thch hp cho mi loi kin ca mnh. S y v tnh thch hp l hai vn c quan h vi nhau, lun i lin vi nhau v c p dng cho cc bng chng kim ton thu thp c t cc th tc th nghim kim sot v th nghim c bn. y l tiu chun th hin s lng ca bng chng thu thp c v thch hp l tiu chun th hin cht lng., tin cy ca cc bng chng ny. Vic xc nh yu cu y ca cc bng chng kim ton cn ty thuc vo cht lng ca cc bng chng . Thng thng , cc kim ton vin da vo cc bng chng kim ton mang tnh xt on v thuyt phc nhiu hn l tnh khng nh chc chn. Do , trong qu trnh kim ton, kim ton vin thng tm kim, khai thc bng chng kim ton bng nhiu ngun khc nhau hoc nhiu loi hnh khc nhau chng minh cho cng mt c s dn liu. 1.1.4.1. Tnh y . y l yu cu v s lng cc bng chng cn thit lm c s cho cc nhn xt ca kim ton vin v thng tin ca n v cn c kim ton. y l vn khng c mt thc o chung m i hi rt nhiu vo kh nng xt on ngh nghip ca kim ton vin. S lng bng chng kim ton s ph thuc vo cc yu t sau:
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Tnh thch hp ca bng chng kim ton: tin cy ca bng chng thu thp c nh hng n s lng bng chng cn thu thp. Ngha l, khi bng chng c tin cy cao th s lng ch cn t cng c coi l y lm c s cho kin ca kim ton vin. - Tnh trng yu ca thng tin c kim ton: khon mc no c tnh trng yu cng cao (tc tnh quan trng ca khon mc trn tng th bo co ti chnh l cao) th i hi phi quan tm nhiu hn v do phi thu thp nhiu bng chng kim ton hn. V d, trong doanh nghip chuyn sn xut, khon mc hng tn kho chim v tr quan trng nn kim ton vin thu thp bng chng v hng tn kho nhiu. - Mc ri ro ca thng tin c kim ton: s lng bng chng kim ton cn thu thp s tng ln trong trng hp c nhiu kh nng xy ra sai phm. Theo yu cu ny, bng chng kim ton phi m bo c tnh khi qut i vi ton b i tng kim ton (cc khon mc, ton b thng tin hin c). Ni cch khc, a ra kin nhn xt th kim ton vin phi thu thp lng bng chng m bo gi tr php l cho kt lun ca mnh cng nh s tin tng ca khch hng. Trong qu trnh kim ton, kim ton vin cng phi xem xt mi quan h gia chi ph cho vic thu thp bo co kim ton vi li ch ca cc thng tin . Mc d vy, kh khn v chi ph kim ton khng phi l l do b qua mt s th tc kim ton cn thit. Bng chng kim ton phi c thu thp cho tng c s dn liu ca Bo co ti chnh. Bng chng lin quan n mt c s dn liu khng th b p cho vic thiu bng chng lin quan n s s dn liu khc. Ni dung, lch trnh v phm vi ca cc th nghim c bn c thay i ty thuc vo tng c s dn liu. Cc th nghim ca kim ton vin cng c th cung cp bng chng kim ton cho nhiu c s dn liu cng mt lc. Nh vy, s y ca cc bng chng kim ton cn th hin cc loi bng chng m kim ton vin cn phi thu thp xc nh cc c s dn liu ca cc ch tiu v b phn cu thnh trn Bo co ti chnh. Mi ch tiu v b phn cu thnh khc nhau ca Bo co ti chnh cn cc bng chng trn mt s kha cnh c s dn liu khc nhau. Mt khc, cng mt ch tiu v b phn nh nhau trn bo co ti chnh nhng cc n v khc nhau s tn ti cc kh nng sai phm khng ging nhau, kim ton vin cn phi thu thp cc bng chng kim ton lin quan n cc kh nng sai phm ny. Do vy, cc mc tiu kim ton c th cho tng
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ch tiu b phn ca Bo co ti chnh ti n v c kim ton s quyt nh s lng bng chng kim ton v tng c s dn liu ca tng ch tiu v b phn c th cn phi thu thp. Khi kim ton vin vn c nghi ng c gian ln, sai st lin quan n c s dn liu c th nh hng trng yu n Bo co ti chnh, kim ton vin phi thu thp thm cc bng chng kim ton b sung cn thit gii ta s nghi ng . Nu khng th thu thp y bng chng thch hp, kim ton vin s a ra kin chp nhn tng phn hoc kin khng th a ra kin. 1.1.4.2. Tnh thch hp. Tnh thch hp l khi nim ch cht lng hay tin cy ca bng chng kim ton. Bng chng kim ton c coi l thch hp khi n ng tin cy v c lin quan n mc tiu kim ton a.Tnh lin quan Tc l bng chng c lin quan n mc tiu kim ton. Chng hn khi mc tiu kim ton l s hin hu ca hng tn kho, kim ton vin phi la chn mu gm s d cc khon mc hng tn kho trn s sch k ton v thu thp bn chng t v s tn ti ca chng trong thc t ti kho. Th nhng khi mc tiu kim ton l s y , kim ton vin phi la chn mt s hng tn kho trong kho v thu thp bng chng chng minh nhng mt hng ny c ghi chp y vo s sch. Nh vy, c th thy bng chng kim ton cn thu thp s khc nhau vi mi mc tiu kim ton khc nhau, nhng c coi l thch hp, cc bng chng kim ton phi lin quan n mc tiu kim ton. R rng l kim ton vin khng th ly cc bng chng xc minh s tn ti ca hng tn kho lm bng chng cho s y ca vic ghi chp. Tuy nhin cng cn lu rng, trong mt s trng hp, mt loi bng chng kim ton vn c th s dng cho nhiu mc tiu kim ton c th. Kim ton vin cn nm bt c vn ny c th phi hp cng tc kim ton sao cho thch hp, trnh b trng lp nhng vn t hiu qu. b.Tnh tin cy Mc tin cy ca bng chng kim ton chu nh hng ca nhiu yu t nh ngun gc v bn cht ca thng tin. Theo , tnh tin cy c xem xt trn cc mt sau:
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Ngun gc ca bng chng kim ton Bng chng kim ton no cng c lp vi n v c kim ton th cng c tin cy hay bng chng c ngun gc t bn ngoi n v ng tin cy hn bng chng c ngun gc t bn trong. Theo , c th k ra cc loi bng chng c tin cy gim dn nh sau: - Cc bng chng do bn ngoi n v cung cp cho kim ton vin. V d: giy xc nhn s d tin gi ngn hng. - Cc bng chng do bn ngoi lp nhng c lu gi ti n v c kim ton. V d: s ph ngn hng. - Bng chng do n v pht hnh v lun chuyn ra ngoi n v, sau quay tr li n v. V d: y nhim chi ( thanh ton). - Bng chng do n v pht hnh v lun chuyn trong ni b n v. V d: phiu xut kho. Xt v dng bng chng kim ton
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Bng chng vt cht t c do kim k hoc tham gia kim k v cc hiu bit ca kim ton vin v lnh vc kim ton c coi l hai dng bng chng c tin cy cao nht. Bng chng dng ti liu (chng t, s sch) c tin cy km hn so vi dng vt cht. Bng chng thu thp qua phng vn c tin cy thp hn so vi bng chng ti liu. Bng chng gc th ng tin cy hn bng chng photo hoc fax. H thng kim sot ni b
n v c h thng kim sot ni b vng mnh th bng chng kim ton thu thp t n v s ng tin cy hn n v khng c hoc c h thng kim sot ni b yu km. S kt hp gia cc loi bng chng Mt nhm bng chng c t nhng ngun khc nhau, cc dng khc nhau nhng cng chng minh cho mt vn s to ra tin cy ln hn so vi vic xem xt ring r tng bng chng. Ngc li, nu hai bng chng cho kt qu mu thun vi nhau, k ton vin phi xem xt mt cch thn trng v phi gii thch c s khc bit bng cch xc nh nhng th tc kim tra b sung cn thit gii quyt
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mu thun trn. Tc l bng chng kim ton s c sc thuyt phc cao hn khi c c thng tin t nhiu ngun v nhiu loi khc nhau cng xc nhn. Hai kha cnh ca s thch hp phi c xem xt mt cch ng thi bi v bng chng kim ton c th c tin cy cao nhng khng lin quan n mc tiu kim ton, v ngc li. 1.1.5. Mt s bng chng kim ton c bit trong kim ton bo co ti chnh. 1.1.5.1. Gii trnh ca gim c. Theo Chun mc Kim ton 580 v Gii trnh ca Gim c c quy nh: Kim ton vin phi thu thp c cc gii trnh ca gim c (hoc ngi ng u) n v c kim ton. Gim c l ngi i din theo php lut cao nht ca mt doanh nghip, t chc. Kim ton vin phi thu thp bng chng v vic gim c n v c kim ton tha nhn trch nhim ca mnh trong vic lp v trnh by bo co ti chnh trung thc, hp l, ph hp vi chun mc v ch k ton hin hnh (hoc chp nhn) v ph duyt bo co ti chnh. Kim ton vin s l ngi nh gi li tin cy ca tt c cc gii trnh ca gim c trong qu trnh kim ton v xem xt mc nh hng ca n n bo co ti chnh v phi a ra kin chp nhn tng phn hoc t chi. Cc gii trnh bng vn bn c nh gi l cc bng chng kim ton c gi tr cao hn cc gii trnh bng li ni. Cc gii trnh bng vn bn c th hin di cc hnh thc sau: - Bn gii trnh ca gim c. - Th ca kim ton vin lit k ra tt c cc hiu bit ca mnh v cc gii trnh ca gim c v c gim c xc nhn l ng. - Bin bn hp hi ng qun tr hoc bo co ti chnh c gim c k duyt. Hn ch ca loi bng chng gii trnh l tin cy khng cao do bng chng ny c cung cp t pha doanh nghip do ph thuc vo mc lim khit, trung thc ca gim c. Gii trnh ny khng th thay th cho bng chng kim ton m kim ton vin thu thp c (ch trong mt s trng hp, gii trnh ca gim c l bng chng kim ton duy nht thu thp c. V d: kim ton vin khng phi thu thp cc bng chng khc chng minh cho ch trng ca gim c thc hin mt khon u t di hn no ).
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1.1.5.2. T liu ca chuyn gia. Theo Chun mc kim ton s 620 v S dng t liu ca chuyn gia nh ngha: chuyn gia l mt c nhn hoc mt t chc c nng lc, kin tc v kinh nghim chuyn mn cao trong mt lnh vc ring bit ngoi lnh vc k ton v kim ton. Bng chng ny s dng trong giai on lp k hoch kim ton. Khi kim ton vin thu thp thng tin c s v n v c kim ton th cn phi d kin nhu cu s dng chuyn gia nu thy cn thit v xem xt, cn nhc nhng yu t nh: - Tnh trng yu ca khon mc cn c xem xt trong bo co ti chnh. - Ri ro c sai st do tnh cht v mc phc tp ca khon mc . - S lng v cht lng ca cc bng chng kim ton khc c th thu thp c. Trong qu trnh kim ton, kim ton vin v cng ty kim ton c th thu thp cc bng chng kim ton di dng bo co, kin, nh gi v gii trnh ca chuyn gia nh: - nh gi ti sn (t ai, nh ca, my mc, thit b, cc cng trnh ngh thut, qu). - Xc nh thi gian s dng hu ch cn li ca my mc, thit b. - Xc nh s lng hoc cht lng hin c ca ti sn (tr lng qung, khong sn, nhin liu trong lng t, thi gian hu ch cn li ca ti sn my mc). - nh gi gi tr theo phng php hoc k thut chuyn bit, nh nh gi theo gi tr hin ti. - Xc nh cc phn vic s hon thnh v hon thnh trong qu trnh thc hin hp ng kim ton. - Khi cn cc kin ca lut s v cch din gii cc hp ng v lut php. Vic thu thp v s dng t liu ca chuyn gia c tin hnh nh: - nh gi k nng, trnh nghip v ca chuyn gia (th hin qua bng cp chuyn mn, giy php hnh ngh, l thnh vin ca t chc chuyn ngnh, kinh nghip ca chuyn gia). - nh gi tnh khch quan ca chuyn gia. - Xc nh cng vic ca chuyn gia (v mc ch, phm vi cng vic, ni dung cng vic, ngun t liu ca chuyn gia lm bng chng kim ton ca kim ton vin c y v thch hp khng).
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Phm vi nh gi ca cc chuyn gia, xc nh mi quan h gia chuyn gia vi khch hng, yu cu gi b mt thng tin ca khch hng, cc phng php m chuyn gia s dng. Vi kin cc chuyn gia, kim ton vin ch nn thu thp khi thc s cn thit, khi khng c bng chng no thay th v ch vi nhng th tc kim ton cn thit. Tuy nhin, d kim ton vin c s dng kin chuyn gia lm bng chng kim ton vn i hi kim ton vin l ngi chu trch nhim sau cng v kin nhn xt i vi bo co ti chnh c kim ton. 1.1.5.3. Bng chng ca cc bn c lin quan (bn hu quan). Theo Chun mc Kim ton Vit Nam s 550 v cc bn lin quan: Cc bn c coi l lin quan nu mt bn c kh nng kim sot hoc c nh hng ng k i vi bn kia trong vic ra quyt nh ti chnh v hot ng. Mc ch ca vic thu thp bng chng v cc bn hu quan xc nh liu ban gim c xc minh v thuyt minh mt cch y v cc bn hu quan v nghip v vi cc bn hu quan cha. Theo yu cu ca chun mc k ton s tn ti ca cc bn hu quan v nghip v gia cc bn c th nh hng ti Bo co ti chnh. Thu thp bng chng v s tn ti v v cc nghip v vi cc bn hu quan: Theo Chun mc kim ton s 550 v Cc bn lin quan quy nh: kim ton vin cn xem li h s kim ton nm trc , thm tra mi quan h ca thnh vin hi ng qun tr v ban gim c vi cc n v khc, nghin cu cc bin bn hp i hi ng c ng v hi ng qun tr 1.1.5.4. T liu ca kim ton vin ni b. Theo Chun mc Kim ton Vit Nam s 610 v S dng t liu ca kim ton ni b: Kim ton ni b l mt b phn trong h thng kim sot ni b ca mt n v, c chc nng kim tra, nh gi tnh ph hp, hiu qu, s tun th php lut v cc qui nh ca h thng k ton v h thng kim sot ni b ca n v . Bng chng ny c s dng nhm mc ch gip cho kim ton vin xc nh lch trnh, ni dung, phm vi ca cc th tc km ton. Hot ng kim ton ni b c hiu qu c th cho php kim ton vin c lp thay i ni dung, lch trnh v thu hp phm vi th tc kim ton, nhng khng th hon ton khng thc hin cc th tc ny. kin ca kim ton vin ni b khng t c mc khch quan nh kin ca kim ton vin c lp, kim ton vin c
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lp chu trch nhim hon ton v kin c lp ca mnh i vi bo co ti chnh. Trch nhim ny khng c gim nh khi kim ton vin c lp s dng t liu ca kim ton vin ni b do kim ton vin c lp phi nh gi c hot ng ca kim ton vin ni b, cn nhc c nn s dng loi bng chng ny hay khng. 1.1.5.5. T liu ca kim ton vin khc. Theo Chun mc Kim ton s 600 v S dng t liu ca kim ton vin khc: Kim ton vin khc l kim ton vin chu trch nhim kim ton bo co ti chnh v k bo co kim ton ca n v cp di hoc n v kinh t khc c gp trong bo co ti chnh ca n v cp trn. Kim ton vin khc l kim ton vin thuc cng ty kim ton khc hoc l kim ton vin thuc chi nhnh hoc vn phng ca cng ty kim ton. Cng theo Chun mc kim ton Vit Nam s 600 quy nh: kim ton vin khc phi phi hp vi kim ton chnh trong trng hp kim ton vin chnh s dng t liu kim ton ca mnh. Ngha l cng vic ca kim ton vin chnh i khi cn s h tr ln t cc kim ton vin khc. Nh vy vic s dng t liu ca kim ton vin khc ch c cn nhc khi kim ton bo co ti chnh ca mt hoc nhiu n v cp di v n v kinh t khc. Khng gi l kim ton vin khc trong trng hp hai hoc nhiu kim ton vin c b nhim ng kim ton cho mt n v v cng khng cp n mi quan h gia kim ton vin nm nay v kim ton vin nm trc. Kim ton vin c th tho lun vi kim ton vin khc v cc th tc kim ton c kim ton vin khc thc hin hoc xem xt h s kim ton ca kim ton vin khc. Vic thc hin cc th tc kim ton ny ph thuc vo tng tnh hung ca kim ton v s nh gi ca kim ton vin chnh v nng lc chuyn mn ca kim ton vin khc 1.2. Cc k thut thu thp bng chng kim ton trong kim ton bo co ti chnh. thu thp bng chng kim ton, kim ton vin thng s dng cc k thut ch yu l: Kim tra, quan st, phng vn, xc nhn, tnh ton v quy trnh phn tch. Vic p dng k thut thu thp bng chng kim ton no th ty thuc vo quy m, quy trnh ca tng cng ty kim ton m trong tng giai on s p dng nhiu k thut khc nhau. Di y nhng k thut c bn c s dng trong cc giai on ca qu trnh kim ton:
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1.2.1. Trong giai on lp k hoch kim ton 1.2.1.1. Quan st. Quan st l vic xem xt, theo di tn mt cc cng vic, cc qu trnh thc hin cng vic do ngi khc thc hin. K thut quan st thng c p dng trong c giai on lp k hoch v giai on thc hin kim ton. V d: - giai on lp k hoch: kim ton vin s tin hnh i tham quan nh xng. - giai on thc hin kim ton: quan st vic thc hin th tc kim sot i vi vic xut kho hng ha xem th tc n v thit lp c c vn hnh ng nh quy nh hay khng Nhng ch yu k thut quan st s c kim ton vin thc hin ngay trong giai on u lp k hoch.

u im: Bng chng thu thp c t quan st do trc tip kim ton vin thc hin nn n mang tnh khch quan, ng tin cy. Nhc im: k thut phng vn ch mang tnh thi im, nht thi, khng khng nh c s vic lun xy ra nh vy (da trn quan im rng mt khi b quan st th nhn vin hay i tng b quan st s lm vic tt hn nhiu so vi bnh thng).
1.2.1.2. Phng vn. Phng vn l qu trnh thu thp thng tin qua vic trao i, tr chuyn vi nhng ngi trong hoc ngoi n v c kim ton. Kim ton vin thu thp thng tin bng vn bn hay bng li ni qua vic trao i, tr chuyn . Ni theo cch khc, kim ton vin s i tip cn vi cc bn lin quan, qua tm hiu v thc t hot ng ca n v nh gi c mt cch chnh xc nht v thc trng hot ng ca n v v a ra nhn nh chung nht vi ri ro thp nht. Qu trnh phng vn thng gm 3 giai on nh sau: a. Lp k hoch phng vn. Trc khi tin hnh cng vic phng vn, kim ton vin cn phi ln k hoch phng vn: chun b danh mc cu hi, hi ci g, hi nh th no c th to c nim tin v khi c s sn sng hp tc ca ngi c phng vn. Vn cn lu l phi phng vn nhiu ngi, khng nn tin vo thng tin t mt ngi m cn so
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snh thng tin vi thng tin do i tng phng vn khc cung cp. Thng th phng vn c thc hin i vi nhng ngi c trch nhim cao v phm cht tt. b. Thc hin phng vn. Khi tin hnh phng vn, kim ton vin c th dng hai loi cu hi: cu hi m hoc cu hi ng. - Dng cu hi m cho kim ton vin cu tr li chi tit v y , i khi c th thu thp c nhiu thng tin hn c tnh, bng cch a ra cu hi v i tng c phng vn t nu cu tr li theo hiu bit ca h. - Dng cu hi ng s gii hn cu tr li ca ngi c phng vn, thng s dng khi mun xc minh li mt vn nghe hay bit, bng cch nu ra cu hi, cho nhng p n tr li sn v ngi c phng vn ch cn chn cu tr li thch hp. c. Kt thc phng vn. Kt thc phng vn, trc khi a ra kt lun th kim ton vin cn ch n tnh khch quan v s hiu bit ca ngi c phng vn c kt lun xc ng v bng chng thu thp. Kim ton vin thng kt lun tng phn v cui cng l tm tt cc im chnh.
u im: k thut phng vn s gip kim ton vin thu thp c nhng bng chng mi, hoc gip thu thp nhng thng tin phn hi cng c kin ca kim ton vin.
Nhc im: tin cy ca bng chng khng cao do i tng c phng vn ch yu l ngi trong n v c kim ton nn thiu tnh khch quan; cht lng ca bng chng cng ph thuc vo trnh , s hiu bit v tnh c lp, khch quan ca ngi c hi. 1.2.1.3. K thut phn tch. L vic phn tch cc s liu, thng tin, cc t sut quan trng, qua tm ra nhng xu hng, bin ng v tm ra mi quan h c mu thun vi cc thng tin c lin quan khc hoc c s chnh lch ln so vi gi tr d kin. y l k nng bao trm nht khai thc bng chng kim ton trong tt c cc giai on kim ton: Giai on lp k hoch, giai on thc hnh, giai on kt thc kim ton. V k thut ny cng c p dng i vi tt c chu trnh kim ton ti chnh. Nhng Chun mc kim ton Vit Nam s 520 v Quy trnh phn tch quy nh: Kim ton vin phi thc hin quy trnh phn tch khi lp k hoch kim ton v
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giai on sot xt tng th v cuc kim ton. Nh vy, ta c th thy k thut phn tch s c ch trng nht vo giai on u v cui ca cuc kim ton. Phn tch l mt kh nng ch yu ca kim ton vin tm ra quan h bt thng hay nhng thay i trong thc t khi tin hnh thit lp cc gi thit v s lin h gia cc s liu, c tnh s liu cn kim tra v so snh vi s lng thc t. i vi mt s mc tiu kim ton nht nh hoc s d ti khon nh, ch k thut phn tch thi cng bng chng. Tuy vy, i vi hu ht trng hp, vic c thm bng chng ngoi k thut phn tch cng cn thit tha mn quy nh bng chng c gi tr v y . K thut phn tch cng c yu cu i vi cc hp ng v dch v xem xt li.
Quy trnh phn tch c s dng cho cc mc ch sau: - Gip kim ton vin xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton khc. - Quy trnh phn tch c thc hin nh l mt th nghim c bn khi vic s dng th tc ny c hiu qu hn so vi kim tra chi tit trong vic gim bt ri ro pht hin lin quan n c s dn liu ca bo co ti chnh. - Quy trnh phn tch kim tra ton b bo co ti chnh trong khu sot xt cui cng ca cuc kim ton. K thut phn tch thng bao gm vic so snh cc thng tin nh sau: a. So snh cc thng tin ti chnh ny vi cc thng tin ti chnh k trc. L so snh gia cc s d, s pht sinh ca cc ti khon cn xem xt gia cc k vi nhau. V d: qu trnh so snh t l s d trong nm hin hnh vi nm trc , phn tch xu hng bin i ca chi ph bn hng ca doanh nghip, nu chi ph ny tng trong nhng nm trc cng vi mc tng theo t l doanh thu th c ngha doanh thu bn hng tng dn ti chi ph bn hng tng theo, nu doanh thu khng tng m chi ph bn hng tng th kim ton vin phi t s nghi ng v tnh hp l cc khon chi ph, cn thu thp bng chng a ra kt lun. b. So snh gia s liu thc t vi s liu k hoch, d ton. L so snh cc ch tiu gia cc s liu thc t vi s hch ton hay k hoch, ngn sch l c s o lng v nh gi ri ro hot ng. Theo , kim ton vin c th thy r c sai st trong bo co ti chnh hoc nhng bin ng ln v sn
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xut kinh doanh cn xem xt thm nh. V d: s chnh lch qu ln gia gi thnh thc t vi gi thnh k hoch , gia gi tr thc t vi k hoch Khi s dng phng php ny, kim ton vin xc nh xem d ton c lp mt cch xc ng hay cha, v c mc tiu hp l hay khng. Nu ngn sch lp mt cch cng nhc, khng hp l th phi xem xt li c. So snh gia cc ch tiu ca n v vi ch tiu bnh qun ngnh. Thng thng, trong phm vi nht nh cc ch tiu ca n v c kim ton c s tng ng vi cc ch tiu v mc li nhun, h s quay vng vn, hng tn kho, h s gi thnh. Ngun gc t bn ngoi ca s liu ngnh lm cho n tr thnh mt thc o tin cy hn l so snh n thun vi s d ton hoc cc tiu chun do n v kim ton t ra. d. Nghin cu mi quan h gia cc thng tin ti chnh trong k. H thng thanh ton lm cho cc ti khon t ng lin h li vi nhau. V d : Ti khon chi ph li vay c khp c vi ti khon vn vay. Ngoi ra, mt vi ti khon c th lin h theo cch khc. Gi s chi ph hoa hng c th l mt t l phn trm c th ca doanh thu, cc khon n kh i khng th vt qu doanh thu bn hng tr chm. Bng cch kim tra mi quan h qua li gia cc ti khon, kim ton vin c th pht hin cc sai st thuc v x l k ton. e. Nghin cu mi quan h gia thng tin ti chnh v thng tin phi ti chnh. Cc so snh phi ti chnh v xu hng thng c gi tr vi kim ton vin nh: mc thay i nhn vin, s liu thng k sn xut, cung cp mt quan im ton din v n v c kim ton. Cc thng tin nh vy lun b sung tnh xc ng cho cc thng tin ti chnh. Cc thng tin c ngun gc t bn ngoi cc d liu ngnh hoc kinh t c b sung hu ch cho th tc phn tch. Trn c s , kim ton vin c th pht hin nhng vn khng hp l, khng bnh thung hoc nhng vn , nhng khon mc tim n ri ro, sai phm. 1.2.2. Trong giai on thc hin kim ton. 1.2.2.1. Kim tra vt cht (kim k). Kim tra vt cht l qu trnh kim k ti ch hay tham gia kim k cc loi ti sn ca doanh nghip. Cng vic kim k thng c tin hnh mt s khon mc ch yu nh: khon mc vn bng tin, khon mc ti sn c nh, khon mc hng tn kho. Vi nhng ti sn d xy ra mt mt hoc thiu th vic kim k vt cht phi thc hin v c kim tra ton din. Cn i vi nhng loi ti sn khc th tu thuc
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vo tm quan trong, mc trng yu ca tng loi m tin hnh kim tra cho ph hp. tin cy ca bng chng vt cht ph thuc vo k nng v hiu bit ca kim ton vin thc hin kim k. Nu kim ton vin thiu s am hiu v nh gi chng loi cc ti sn cn thit hoc kim k khng cn thn th bng chng thu thp c c th c s sai lch.
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u im: Kim tra vt cht l mt phng tin trc tip ca qu trnh xc minh s hin hu ca ti sn c tn ti hay khng, mang tnh khch quan nht nn k thut kim k cung cp bng chng c tin cy cao nht. V d: khi kim k gi tr hng tn kho ti ngy kt thc nin 31/12, cc loi hng tn nu tn ti tht s th s c ghi nhn vo bin bn kim k, chng t cho s hin hu ca ti sn vo ngy c kim k. K thut thc hin n gin, ph hp vi chc nng xc minh ca kim ton.
Nhc im: - i vi mt s ti sn c nh nh t ai, nh xng, my mc thit b k thut kim k ch cho bit s hin hu ca ti sn , khng cho bit quyn s hu ca n v i vi ti sn . - i vi hng ho, nguyn vt liu tn kho, kim tra vt cht ch cho bit s tn ti v s lng, cn cht lng, tnh trng k thut, phng php tnh gi ng hay sai cha th hin. pht huy tc dng v nng cao hiu qu kinh t cng tc kim k cn thc hin theo quy trnh sau: a. Chun b kim k. Khi chun b kim k ta cn ch n cc vn sau: o Cn c vo mc tiu, quy m, thi hn kim k b tr lc lng v c cu nhn vin, thit b o lng ph hp v chnh xc, ng thi cn nhc kh nng cn n cc chuyn gia. y l yu t quyt nh cht lng ca cuc kim k. o Xem xt h thng thng tin v cc th tc kim sot p dng i vi cc khon mc cn kim k. o a im lu gi kho v tm quan trng ca tng a im. o Ri ro tim tng lin quan ti vic kim k. o Xem xt cc hot ng kim sot v cc bin php do Ban gim c a ra nhm gim thiu ri ro.
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b. Tin hnh kim k. o Phi theo ng yu cu v ghi chp y theo tng m cn hoc l hng. Phiu kim k l chng t k ton. o Xem xt tnh y v chnh xc ca h s kim k bng cch i chiu cc khon mc trn h s kim k kho vi danh mc thc t kim k kho. Lp mt bn sao h s kim k kho so snh sau ny. o Ghi chp nhng bin ng trong sut qu trnh kim k xem xt vic hch ton sau ny i vi nghip v trc v sau kim k. o Tm hiu nguyn nhn gy ra chnh lch ng k gia s kho v thc t kim tra v nhng th tc iu chnh ca khch hng. o Xem xt tnh chnh xc ca danh mc cui cng ca cc ti khon. c. Kt thc kim k. Kt thc kim k cn c bin bn kim k trong phi nu r chnh lch, cc nguyn nhn v x l c th c y ch k ca nhng ngi tham gia cuc kim k. Bin bn cn phi c nh km phiu kim k v bn k chnh lch v kt qu kim k. Ngoi ra kim tra vt cht i vi vt t cn i km vi cc chng t khc chng minh quyn s hu v gi tr ti sn . i vi hng ho c lu gi cho n v th ba th thng thng ly xc nhn ca bn th ba v s lng, cht lng hng tn kho do khch hng gi h cho n v th ba v cn nhc: o Bn th ba khng c tnh c lp vi khch hng kim ton
o Bn th ba c ngi ca h tham gia vo qu trnh kim k. Nu bn th ba nh
kim ton vin khc th c th thng qua kim ton vin ny nh gi h thng kim sot ni b ca bn th ba i vi kim k kho v lu tr hng ho. 1.2.2.2. Xc minh ti liu. Xc minh ti liu l vic xem xt, kim tra, i chiu cc chng t s sch c lin quan. K thut ny thng c s dng i vi cc chng t nh ha n bn hng, phiu nhp xut kho, ha n vn chuyn K thut xc minh ti liu da trn phng php i chiu trc tip, theo phng php ny khi p dng cho k thut xc minh ti liu s c cc trng hp i chiu nh: i chiu gia chng t vi s k
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ton, gia s k ton vi bo co k ton, gia cc bo co k ton vi nhau, i chiu k ny vi k trc Kim ton vin c th thc hin xc minh theo hai cch sau: Cch th nht l kim tra cc ti liu ca mt nghip v t khi pht sinh n khi vo s sch theo hai hng:
T chng t gc ln s sch k ton: kim ton vin i theo hng ny khi mun thu thp bng chng v s y ca vic ghi s (c s dn liu s y ). V d: kim ton vin thc hin kim ton khon mc hng tn kho, c th l nghip v xut kho vi chng t ghi s l phiu xut kho. Mun bit nghip v ny c c k ton n v ghi vo s khng th ch cn i chiu vo s ci ti khon lin quan xem xt. T s sch k ton kim tra ngc v chng t gc: khi kim ton vin mun thu thp bng chng v tnh c tht ca nghip v (c s dn liu s tn ti hoc pht sinh). V d: kim ton vin xem xt nghip v xut kho trn s ci ti khon hng tn kho, mun bit nghip v ny c pht sinh thc s hay khng kim ton vin i t trn s ci v kim tra cc chng t gc c lin quan nh phiu xut kho, yu cu xut vt t bng chng c s cho cc kt lun cn khng nh. V d: kim ton vin kim tra cc ti liu, h s php l v quyn s hu ti sn c nh nh bin bn giao nhn ti sn c nh, bin bn bn giao ti sn c nh, ha n mua hng
Cch th hai l t mt kt lun c trc, kim ton vin thu thp ti liu lm
u im: K thut ny thng c thc hin tng i thun tin do ti liu thng l c sn, chi ph thu thp bng chng thp hn so vi cc k thut khc. Kim ton vin yu cu n v c kim ton cung cp cc ti liu, chng t cn thit tin hnh kim tra, i chiu chng vi nhau v a ra kt lun cho nhng vn kh nghi cn chi tit.
Nhc im: hn ch ca k thut ny l s ph thuc vo ngun gc ca bng chng v cc ti liu c em kim tra, i chiu c th b lm gi, b sa cha, mt i tnh khch quan. y cng l hn ch vn c ca phng php kim ton da trn ti liu. 1.2.2.3. Xc nhn. Xc nhn l qu trnh thu thp v nh gi bng chng kim ton thng qua vic lin h trc tip vi bn th ba nhn c phn hi ca h v cc thng tin c th
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nh hng ti c s dn liu c ban gim c n v c kim ton lp v trnh by trong bo co ti chnh. Xc nhn t bn ngoi thng c s dng i vi s d ti khon v cc b phn cu thnh ca n, nhng khng ch gii hn trong nhng khon mc ny (v d nh yu cu xc nhn v cc iu khon hp ng hay giao dch ca n v c kim ton vi bn th ba). V mu xc nhn c t cc ngun c lp vi cng ty khch hng nn chng c nh gi cao v thng dng nh mt loi bng chng. Tuy vy cc xc nhn tng i tn km, th tr li thng khng thu c do nhiu nguyn nhn: s thiu hp tc bn th ba, th xc nhn b tht lc vic xc nhn mt s khon cng n ch chng minh c kh nng thu n hay tr n, bng chng c th gim tin cy nu c s gin xp, tho thun gia ban gim c vi bn th ba. Do , chng khng th dng trong mi trng hp m chng c th p dng c. Th xc nhn thng c kim ton vin son sau khi c k duyt ca n v cn kim ton, c gi trc tip cho i tng cn xc nhn, sau khi xc nhn xong gi trc tip cho kim ton vin. c xem l bng chng ng tin cy, cc xc nhn phi c kim sot bi kim ton vin t khu chun b cho n khi chng c gi li. Nu khch hng kim sot khu chun b cc th xc nhn, thc hin vic gi i hoc nhn v cc bn tr li, kim ton vin s mt quyn kim sot, cng nh tnh c lp t tin cy ca bng chng cng gim xung. K thut ly th xc nhn c th c thc hin theo hai hnh thc sau: - Th xc nhn m (dng khng nh): l ngh ngi c yu cu tr li, k nhn trong mi trng hp hoc phc p li cho kim ton vin l ng hay khng ng vi thng tin cn xc nhn bng cch yu cu in vo thng tin. Mt s phn hi cc yu cu xc nhn m thng cung cp bng chng ng tin cy. Tuy nhin, c ri ro l ngi c ngh xc nhn c th khng kim tra thng tin l chnh xc m xc nhn th kim ton vin kh c th pht hin c iu . Ngoi ra, s dng th xc nhn m c th t nhn c thng tin phn hi do ngi phn hi phi thc hin mt s cng vic. - Th xc nhn ng (dng ph nh): ch i hi s phn hi khi khng ng vi thng tin yu cu xc nhn. Khi khng ng vi thng tin cn xc nhn th khng i hi phi phn hi. Nhng khng th chc chn rng mt khi bn th ba khng phn hi th h ng vi thng tin bi c th do h hoc khng mun tr li, hoc khng nhn c th xc nhn, hoc khng c i tng
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nhn th. Do , vic s dng th xc nhn ng thng cung cp bng chng t tin cy hn so vi vic s dng th xc nhn m. Do , kim ton vin a chung vic s dng loi th xc nhn m hn, tt nhin chi ph cho loi th ny cng phi cao hn so vi th xc nhn ng. Kim ton vin c th s dng th xc nhn theo dng ng hoc dng m hoc kt hp c hai. S tin cy ca bng chng c xc nhn t bn ngoi b nh hng do nng lc, tnh c lp, thm quyn tr li, s hiu bit v vn cn xc nhn v s khch quan ca ngi xc nhn. Bng chng thu thp c t xc nhn s rt c gi tr nu nh m bo c cc yu cu: - Xc nhn bng vn bn: Cc kim ton vin thng thc hin cc xc nhn bng vn bn nh gi th xin xc nhn s d tin gi ngn hng ca n v c kim ton v yu cu bn ngn hng xc nhn km ch k, con du r rng trnh c nhng mu thun pht sinh sau . - Tnh c lp, khch quan v trnh ca ngi tr li xc nhn. i khi i tng nhn th xc nhn c quan h vi n v c kim ton hoc l hiu bit ca i tng nhn th xc nhn khng cao th cng lm kt qu ca xc nhn tr nn khng m bo gi tr ca n. Do cn ch cc yu t ny khi tin hnh chn mu xin xc nhn. 1.2.2.4. Tnh ton. Tnh ton l vic kim tra tnh chnh xc v mt ton hc ca s liu trn chng t, s k ton, bo co ti chnh v cc ti liu lin quan khc hay vic thc hin cc tnh ton c lp ca kim ton vin. V d nh kim tra v s lng, n gi, s chnh xc v mt s hc khi tnh ra gi tr thnh tin; kim ton vin xem xt tnh chnh xc cc ha n, phiu nhp kho, phiu xut kho; s liu hng tn kho; tnh li chi ph khu hao; gi thnh; cc khon d phng; thu; s tng cng trn s chi tit v s ci.... K thut ny ch quan tm n tnh chnh xc thun ty v mt ton hc ch khng ch n s ph hp v phng php c s dng tnh ton. Do k thut ny thng c s dng cng vi cc k thut khc nh xc minh ti liu, kim tra vt cht, quy trnh phn tch... trong qu trnh thu thp bng chng.
u im: k thut tnh ton mang li bng chng ng tin cy xt v mt s hc.
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Nhc im: k thut ny s rt phc tp khi tnh ton cng ty c quy m ln, loi hnh kinh doanh phc tp. 1.2.3. Trong giai on kt thc kim ton. Trong mt cuc kim ton, hu ht cc k thut thu thp bng chng nhm hnh thnh nn kin ca kim ton vin v Bo co ti chnh c thc hin giai on lp k hoch v giai on thc hin kim ton. i vi giai on kt thc kim ton, tuy l giai on tng hp, kt lun v lp bo co ti chnh nhng kim ton vin vn c th s dng mt s k thut thu thp bng chng kim ton phc v cho giai on kt thc kim ton nh: - K thut phn tch: Trong giai kt thc cuc kim ton, kim ton vin phi p dng quy trnh phn tch c kt lun tng qut v s ph hp trn cc kha cnh trng yu ca bo co ti chnh vi nhng hiu bit ca mnh v tnh hnh kinh doanh ca n v. Quy trnh phn tch gip kim ton vin khng nh li nhng kt lun c c trong sut qu trnh kim tra cc ti khon hoc cc khon mc trn bo co ti chnh. Trn c s gip KTV a ra kt lun tng qut v tnh trung thc, hp l ca ton b bo co ti chnh. - Mt s k thut: phng vn, tnh ton
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PHN II THC T P DNG K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY KIM TON V K TON AAC. 2.1. Gii thiu chung v cng ty TNHH Kim ton v K ton AAC. Tn cng ty: Cng ty TNHH Kim ton v K ton AAC Tn giao dch: AUDITING AND ACCOUNTING COMPANY Tr s chnh : 217 Nguyn Vn Linh, Q. Thanh Kh, TP. Nng. Logo: S in thoi :84.511.655886 Fax : 84.511.655887 Email : aac@dng.vnn.vn Website : www.aac.com.vn. Cng ty Kim ton v K ton AAC l mt Cng ty kim ton c lp hot ng trong lnh vc kim ton, k ton v t vn ti chnh. Vi qu trnh hot ng 18 nm, hin nay Cng ty ang c mt i ng kim ton vin v nhn vin chuyn nghip c nhiu kinh nghim trong lnh vc kim ton v t vn ti chnh - k ton. 2.1.1. Lch s hnh thnh v pht trin. Cng ty TNHH Kim ton v K ton AAC, trc y l cng ty kim ton Nng - cng ty kim ton c lp trc thuc B Ti chnh c thnh lp theo quyt nh s 194/TC/TCCB ngy 01/04/1993 v Quyt nh s 106 TC/TCCB ngy 13/02/1995 ca B trng B Ti chnh, trn c s st nhp hai chi nhnh ca hai cng ty hnh ngh kim ton t nm 1991 l: Chi nhnh cng ty kim ton Vit Nam (VACO) v chi nhnh cng ty t vn ti chnh k ton v kim ton (AASC) ti khu vc min Trung v Ty Nguyn, l mt trong s rt t cc cng ty kim ton c thnh lp u tin ti Vit Nam. Nm 2000, cng ty i tn t Cng ty Kim ton Nng DAC thnh Cng ty Kim ton v K ton AAC theo quyt nh s 139/2000/Q-BTC ngy 06/9/2000 ca B ti chnh. T khi thnh lp n nay, cng ty TNHH kim ton v k ton AAC vinh d t c nhiu gii thng cao qu, trong 2 nm lin (2007, 2008) t gii Thng mi dch v Vit Nam Top Trade Services do b cng thng trao tng. Kt qu
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ny c c thng qua gii thiu c ca S Cng thng, S K hoch v u t, S Vn ha, Th thao v Du lch, Hip hi cc ngnh hng v kt qu bnh chn ca c gi Bo Cng thng, Bo Cng thng in t, h thng bnh chn nhn tin 8333 v kt qu thm nh ca B Cng thng Ban t chc gii thng. Gii thng ny c trao cho nhng doanh nghip tiu biu, hot ng trong 11 lnh vc Thng mi Dch v m Vit Nam cam kt thc hin khi gia nhp WTO, c nhng ng gp vo s pht trin kinh t x hi ca t nc ni chung v ngnh thng mi dch v ni ring, trong c dch v k ton, kim ton. Trong 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. Nm 2009 lin tip ot c cc danh hiu: cp vng DOANH NGHIP TIU BIU VIT NAM, tn vinh ti l trao tng cp vng Doanh nghip tiu biu VN ln 1, gii thng T chc kim ton nim yt uy tn v nhiu thnh tch khc. 2.1.2. Mc tiu v nguyn tc hot ng. 2.1.2.1. Mc tiu. 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. 2.1.2.2. Nguyn tc hot ng. Cng ty AAC hot ng theo phng chm: c lp, khch quan, trung thc v b mt s liu ca khch hng, cng chnh l li cam kt ca AAC vi khch hng. 2.1.3 T chc b my qun l cng ty. 2.1.3.1. S t chc.
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a. C cu t chc ton cng ty.
TNG GIM C
PH TNG GIM C XDCB
PH TNG GIM C BCTC
KHI KIM TON XDCB PHNG T VN O TO CHI NHNH TP. HCM PHNG K TON HNH 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 BCTC 2
PHNG KIM TON BCTC 3
PHNG KIM TON BCTC 4
b. C cu t chc phng kim ton bo co ti chnh. Trng phng kim ton
Kim ton vin chnh
Tr l kim ton
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2.1.3.2. Chc nng v nhim v. a. Tng gim c. L ngi i din ton quyn ca cng ty, chu trch nhim trc B trng B Ti chnh v trc Php lut v ton b hot ng ca cng ty. nh gi ri ro ca hp ng kim ton lin quan n hot ng ca cng ty. Duy tr mi quan h vi cc cn b cao cp ca cng ty. Chu trch nhim gii p cc thc mc v k ton v kim ton c tm quan trng cao. Chu trch nhim nh gi cng vic kim ton c thc hin. Chu trch nhim k Bo co kim ton v th qun l. Chu trch nhim tham gia bui hp vi khch hng sau khi kt thc cuc kim ton hoc y quyn li. b. Ph tng gim c. c phn cng y quyn gii quyt c th cc vn lin quan n nhn s, hnh chnh, khch hng, v cc vn v nghip v. Chu trch nhim trc Tng Gim c v Php lut Nh nc v nhng vn c phn cng v y quyn. Gii quyt nhng vn lin quan n chuyn mn ca mnh. c. K ton trng. K ton trng c nhim v gip gim c cng ty t chc thc hin cng tc k ton, thng k ti chnh v kim sot ni b, c cc quyn v nhim v theo quy nh ca php lut nh: Lp bo co ti chnh, cng khai s liu ti chnh, t chc vn dng h thng chng t, h thng ti khon k ton, ghi chp, lu tr chng t, h s k ton ng theo c im kinh doanh ca cng ty. Chu trch nhim chun b tt c nhng thng tin qun l, ti chnh, lp cc k hoch v ti chnh, d tr ngn sch v cc vn lin quan n h thng k ton; qun l tin mt, tnh lng, thc hin cng vic thanh ton, quan h vi ngn hng, khch hng d. Trng, ph phng. Trng phng chu trch nhim trc Tng Gim c v ng vai tr quan trng trong lnh vc hot ng ca cng ty. Trng phng gi vai tr lnh o trong ban qun l ca cng ty, h c chc nng nh mt cu ni gia Tng Gim c, ban qun l v cc nhn vin trong cng ty, chu trch nhim v cc
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vn lin quan n nhn s, phi hp hot ng v m nhn cc vn v cng vic hnh chnh. - Ph phng l ngi tham mu trc tip cho trng phng, thay mt trng phng iu hnh ton b cng vic trong thi gian trng phng i vng v thc hin cc cng vic do trng phng u quyn. e. 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. f. Tr l kim ton vin. L nhng ngi tham gia thc hin cng tc kim ton nhng cha c Nh nc cng nhn trng tuyn k thi Kim ton vin cp Quc gia. Ty vo nng lc thm nin cng tc m tr l kim ton vin chia lm ba cp: - Tr l kim ton vin cp 1: l ngi sau thi gian th vic ba thng, c trng tuyn chnh thc vo cng ty cho n mt nm sau . Theo thng l, nhng ngi mi tt nghip cc trng cc trng kinh doanh, cc trng i hc v nhng ngi c trnh , kinh nghim thc tin trong lnh vc kim ton v k ton c th lm vic cho cng ty vi t cch l mt tr l mi vo ngh. - Tr l kim ton vin cp 2: l ngi lm vic cng ty kim ton c hai nm chu trch nhim v cc cng vic m nhm trng giao ph. - Tr l kim ton vin cp 3: l ngi lm vic cng ty c ba nm, c nhiu kinh nghim trong lnh vc kim ton v c th lm trng on kim ton. 2.1.4. i ng nhn vin. Cng ty AAC lun lun xem yu t con ngi l ti sn ln nht v quan trng nht trong nh hng hot ng ca mnh, cng ty lun coi trng vic pht trin v nng cao cht lng i ng kim ton vin v chuyn vin k thut. L mt trong s t cng ty kim ton u tin ra i v hot ng ti Vit Nam, hot ng ca AAC khng ngng pht trin v khng nh c v tr ca mnh trn th trng cung cp cc dch v chuyn ngnh kim ton, k ton v t vn ti chnh. C c thnh cng l nh vo chnh sch u t pht trin i ng kim ton vin v k thut vin c nng lc chuyn mn cao, c o c ngh nghip trong sng.
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n nay AAC xy dng c i ng vi hn 100 cn b nhn vin, trong c 29 ngi c cng nhn kim ton vin cp quc gia. i ng kim ton vin 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 cng nh quc t. 100% i ng kim ton vin v tr l kim ton vin 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 . 2.1.5. Cc dich v do cng ty cung cp. Cng ty Kim ton v k ton AAC cung cp cc dch v sau: Kim ton, k ton, t vn Thu, dch v t vn v o to, dch v Tin hc. Trong : 2.1.5.1. Kim ton. Cng ty AAC cung cp cc dch v Kim ton sau: - Kim ton bo co ti chnh. - Kim ton bo co quyt ton vn u t hon thnh. - Kim ton bo co quyt ton d n. - Kim ton bo co ti chnh v mc ch thu. - Kim ton hot ng. - Kim ton tun th. - Kim ton ni b. - Kim ton bo co quyt ton vn u t hon thnh. - Kim tra thng tin ti chnh trn c s th tc tho thun trc. 2.1.5.2. K ton. Cng ty AAC cung cp cc dch v K ton sau: - Dch v ghi s v gi s k ton. - Hng dn nghip v k ton. - Lp cc Bo co ti chnh nh k. - Chuyn i cc Bo co ti chnh c lp theo VAS, IAS. - Thit k v hon thin m hnh t chc b my k ton. 2.1.5.3. Thu. Cng ty AAC cung cp cc dch v T vn Thu sau:
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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. 2.1.5.4. T vn v o to. Cc dch v t vn v o to do AAC cung cp bao gm: - ng k ch k ton doanh nghip. - T vn thc hnh k ton. - T vn u t v th tc cp php. - T vn thnh lp doanh nghip. - T vn xc nh gi tr v c phn ha doanh nghip. - T vn t chc b my k ton. - T vn ti chnh. - T chc lp bi dng k ton trng. - T chc lp thc hnh k ton. - T chc lp chun mc k ton v k ton. - T chc lp kim ton ni b. - T chc lp n tp v cp chng ch hnh ngh k ton. - T chc lp bi dng kin thc chng khon. 2.1.5.5. Tin hc. Cng ty AAC cung cp cc dch v Tin hc sau: - T vn vic la chn cc phn mm tin hc v k ton ti chnh v k ton qun tr. - T vn vic la chn trang b cc thit b tin hc, ci t h thng thng tin qun l. 2.1.6. Khi qut quy trnh kim ton bo co ti chnh do cng ty kim ton v k ton AAC thc hin. Hin ti AAC p dng chng trnh kim ton mu ca Hi kim ton vin hnh ngh Vit Nam (VACPA), quy trnh kim ton bo co ti chnh do cng ty AAC thc hin qua ba giai on sau: lp k hoch kim ton, thc hin kim ton v kt thc kim ton.
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QUN L CUC KIM TON
K hoch kim ton Xem xt chp nhn khch hng v nh gi ri ro hp ng [A100] Lp hp ng kim ton v la chn nhm kim ton [A200] Tm hiu khch hng v mi trng hot ng [A300] Tm hiu chnh sch k ton v chu trnh kinh doanh quan trng [A400] Phn tch s b bo co ti chnh [A500] nh gi chung v h thng kim sot ni b v ri ro gian ln [A600] Xc nh mc trng yu [A700] Tng hp k hoch kim ton [A800]
Thc hin kim ton Kim tra h thng kim sot ni b [C100-C500]
Tng hp, kt lun v lp bo co Tng hp kt qu kim ton [B410] Phn tch tng th bo co ti chnh ln cui [B420]
Kim tra c bn bng cn i k ton
Tng hp kt qu kim ton & nh gi cht lng
Kim tra c bn n phi tr [E100-E600]
Th gii trnh ca Ban Gim c v Ban qun tr [B430-B440]
Kim tra c bn NVCSH v TK ngoi bng [F100-F300]
Bo co ti chnh v bo co kim ton [B300]
Kim tra c bn bo co kt qu hot ng kinh doanh [G100-G700] Kim tra cc ni dung khc [H100-H200] nh gi li mc trng yu v phm vi kim ton [A700]
Th qun l v cc t vn khch hng khc [B200] Sot xt, ph duyt v pht hnh bo co [B110] Kim sot cht lng kim ton [B120]
XC NH, NH GI V QUN L RI RO
S : Quy trnh kim ton ti AAC (theo chng trnh kim ton mu ca VACPA). 2.1.6.1. Lp k hoch kim ton. Giai on tin k hoch. Trong giai on tin k hoch, kim ton vin s xem xt kh nng nhn li mi khch hng, a ra mt danh sch cc ti liu yu cu khch hng chun b. Xy dng k hoch kim ton. Sau giai on tin k hoch, kim ton vin s xy dng mt k hoch phc v c th cho mi khch hng, bao gm thi gian kim ton, s lng nhn vin, xem xt gi ph cho mi hp ng 2.1.6.2. Thc hin kim ton. Cc ni dung c th trong bc ny: Qui nh v nhim v ca nhm trng: Nhm trng gi vai tr ht sc quan trng trong ton b qu trnh kim ton. thc hin 8 nhim v sau: tho lun vi khch hng, lin h khch hng sp xp kim k TSC, t chc lu tr h s, lp k hoch kim ton v phn tch h s, sp xp, kim tra, nh gi cc thnh vin trong nhm
PH HP VI CHUN MC K TON VIT NAM
TUN TH CHUN MC KIM TON VIT NAM
Kim tra c bn ti sn [D100-D800]
Lp k hoch v xc nh ri ro
Lp v sot xt giy t lm vic
Tng hp kt qu kim ton
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Cc qui trnh nghip v pht sinh c trng ca mt doanh nghip: Mi doanh nghip khc nhau c quy trnh cc nghip v pht sinh khc nhau. Tu theo tnh trng yu ca vn m quy nh kim ton vin no thc hin kim tra quy trnh no. Nguyn tc sp xp, nh s v tham chiu giy lm vic: Giy lm vic phi c sp xp, nh s v tham chiu ph hp vi quy nh chung ca cng ty nhm m bo d kim tra, so snh v thun tin cho vic lu tr h s. Ch mc giy lm vic. Cc k hiu s dng thng nht trn giy lm vic:
-
i chiu s ci v s chi tit ()
m ti sn vo thi im kim ton () - S liu cn theo di v iu chnh (W) - Khng cn theo di na (W) - Kt cu ca mt chng trnh kim ton, bao gm: Xc nh mc tiu kim ton: Xt trn quan im kim ton vin, mc tiu kim ton l mc tiu m chng ta t ra nhm t c bng chng kim ton c hiu lc v mt hay nhiu c s dn liu bo co ti chnh thng qua vic thc hin cc th tc kim ton ph hp. C s dn liu bo co ti chnh bao gm: tnh y , tnh hin hu, tnh chnh xc, nh gi, s hu v trnh by
Xc nh ti liu yu cu:
l tt c nhng ti liu cn thit kim ton trn mt khon mc trn bo co ti chnh. V d, i vi chng trnh kim ton vn bng tin, ti liu yu cu bao gm: bin bn kim k qu, xc nhn s d ngn hng; s qu, s chi tit tin mt, tin gi ngn hng, s ph ngn hng, s ci; cc chng t lin quan n thu chi tin mt v tin gi ngn hng; cc ti liu khc c lin quan.
Thc hin cc th tc kim ton:
l tt c cc th tc kim ton cn thit thu c bng chng kim ton c hiu lc chng minh mt khon mc trn bo co ti chnh, bao gm kim tra cc hot ng kim sot, cc th tc phn tch v kim tra chi tit thng qua cc k thut kim ton nh so snh, tnh ton, xc nhn, phng vn, kim tra ti liu, quan st v kim tra thc t.
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2.1.6.3. Kt thc kim ton. Kt thc kim ton l giai on cui cng ca quy trnh kim ton kim ton bo co ti chnh. y l giai on m cc kim ton vin s tng kt ton b qu trnh thc hin kim ton, nu ra kin trao i vi khch hng v pht hnh bo co kim ton. Cc giy t lm vic c th trong giai on ny cng ty TNHH kim ton v k ton AAC gm:
Ch mc giy lm vic. Xc nhn bn tho bo co kim ton. Trang trnh duyt. Trao i vi khch hng khi kt thc kim ton. Danh mc kim tra cui cng. Bn lun v th qun l. Tng kt ca nhm trng. Tng kt ca cc thnh vin trong nhm. Kim tra khi nim hot ng lin tc. Kim tra s kin sinh sau ngy kt thc nin . Bin bn ghi nhn tin lm vic. Bng chm cng .
2.2. Thc t p dng k thut thu thp bng chng kim ton trong kim ton bo co ti chnh do cng ty kim ton v k ton AAC thc hin. 2.2.1. Giai on lp k hoch kim ton. Lp k hoch kim ton l giai on u tin trong quy trnh kim ton bo co ti chnh ti Cng ty kim ton AAC. Vic lp k hoch kim ton gip cho kim ton vin c nh hng ban u v lng bng chng kim ton cn phi thu thp m bo tnh y v tnh thch hp ca bng chng kim ton. T kim ton vin c th a ra nhng kin xc ng trn bo co ti chnh ca mnh. Trong giai on lp k hoch kim ton, kim ton vin thng p dng cc k thut thu thp bng chng kim ton nh: Quan st, phng vn, phn tch. Trong giai on ny, cng ty kim ton AAC ch yu tm hiu v h thng kim sot ni b ca khch hng kim ton. Sau y l cc k thut thu thp bng chng kim ton m AAC thng p dng trong giai on ny thu thp cc bng chng v h thng kim sot ni b:
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2.2.1.1. Quan st. Trong giai on lp k hoch kim ton ca cng ty kim ton AAC, kim ton vin s tin hnh thu thp thng tin chung v khch hng da trn h s ca khch hng cung cp kt hp k thut quan st. giai on ny, sau khi Ban gim c AAC sp xp nhn s, thi gian cho mt cuc kim ton, Trng on kim ton c phn cng trch nhim s l ngi trc tip xem xt v tnh hnh chung ca n v khch hng. V vy, trng on kim ton s tin hnh thng bo qua in thoi hoc Fax cho khch hng v thi gian tin hnh kim ton v trc ht l vic ving thm n v khch hng trc khi i vo kim ton chnh thc. n v khch hng sau khi nhn c thng bo s c phn hi cng qua in thoi hoc Fax cho trng on kim ton cng thng nht v thi gian trn. n thi gian nh thng bo, trng on kim ton s tin hnh tham quan s lc n v khch hng. C th, vic quan st ca kim ton vin nh sau:
-
i vi khch hng mi: Tham quan nh xng (c bit l cc n v khch hng kinh doanh trong lnh vc sn xut): Trng on s c ngi ca n v khch hng dn i tham quan, quan st trc tip hot ng kinh doanh ca n v v tip xc phng vn vi mt s nhn vin n v nh: qun c phn xng, nhn vin trc tip s dng my mc thit b hiu bit thm tnh hnh s dng my mc thit b, cng tc bo v ti sn. iu ny to iu kin cho kim ton vin pht hin cc vn nh sn xut tr tr, sn phm ng, my mc lc hu hay khng c pht huy cng sut...do kim ton vin d on c nhng ti khon trng yu trn Bo co ti chnh. Tham quan vn phng: Sau khi tham quan nh xng (nu c) trng on kim ton s tin hnh quan st phng lm vic ca k ton, xem xt c cu t chc v hot ng trong phng kt hp vi phng vn k ton trng. T nh gi tnh hnh hot ng v thc hin cng tc k ton ti n v khch hng. i vi khch hng c: L mt khch hng thng xuyn, nhm kim ton ca AAC thng cng ch xem xt nhng quy ch mi v qun l ti chnh trong n v khch hng. Cc thng tin m kim ton thu c phn ln khng c g thay i so vi cc thng tin thu thp t cuc kim ton nm trc. Vic quan
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st ch mang tnh cht xem xt li hot ng trong n v c g thay i khng so vi cc ln kim ton trc. K thut quan st ny s khng c kim ton vin AAC th hin c th trn giy t lm vic, ch yu kim ton vin ch quan st nm bt s b tnh hnh chung ca n v khch hng. Sau kt hp vi mt vi k thut thu thp bng chng kim ton khc th kim ton vin mi th hin trn giy t lm vic. 2.2.1.2. Phng vn. Ti AAC Phng vn l mt k thut rt quan trng thu thp thng tin, v y l cch khai thc trc tip t n v khch hng. Mc d nhng bng chng c c t phng php ny thng mang tnh ch quan rt ln, nhng mt chng mc no , kim ton vin vn c c s s dng v lm cn c cho cc kt lun ca mnh. Ti AAC, cng vic phng vn thng do Trng on kim ton thc hin. Quy trnh phng vn chung ca AAC c th hin nh sau:
i din on kim ton BG hoc c nhn trong n v khc hng
Xc nh ngi phng vn Xc nh mc tiu cn hi
Lp k hoch Phng vn
Lp bng cu hi ng mc tiu
Bng cu hi
Phng vn Thc hin Phng vn nh du bng cu hi Tr li phng vn
Kt lun Kt thc Phng vn
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Lp k hoch phng vn: Khi lp k hoch phng vn, trc ht kim ton vin AAC s xc nh i tng cn phng vn l ai? C th l Gim c, K ton trng, Trng cc b phn phng ban, nhn vin trong Cng ty Tip theo, kim ton vin s xc nh mc tiu cn hi, cn thu thp c t cuc phng vn l g? V lp nn cc cu hi cho ph hp vi mc tiu. Cc cu hi s c th hin di dng Bng cu hi vi cu tr li C hoc Khng do cng ty AAC thit k li theo mu ca VACPA. Sau khi lp c Bng cu hi, kim ton vin s kim tra li ni dung trong Bng cu hi va lp y v ph hp vi mc tiu t ra hay cha. Nu No (cha t c mc tiu) kim ton vin s lp li Bng cu hi, nhng nu Yes ( t c mc tiu) kim ton vin s i vo phng vn. Phng vn: Sau khi c c Bng cu hi ph hp vi mc tiu ra, kim ton vin s i vo phng vn nhng c nhn c xc nh ban u. Kim ton vin hi v ngi c phng vn ch tr li cc cu hi di hnh thc C hoc Khng. Mi cu tr li s c kim ton vin nh du vo Bng cu hi di dng c thit k sn. Kt thc phng vn: Kt thc cuc phng vn, kim ton vin s tng hp, a ra kt lun v vn phng vn v lu Bng cu hi vo h s lm vic. V d, trch Bng cu hi v nh gi h thng KSNB ca n v ti cng ty C Phn ABC nh sau:
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CNG TY TNHH KIM TON V K TON AAC Tn khch hng: Cng ty c phn ABC Ngy kha s: 31/12/2009 Ni dung: NH GI CHUNG V H THNG KSNB CA N V
A610 35/ Tn Tr.Hin Th.Hin Ngy 14/3/10 14/3/10
Ngi thc hin Ngi sot xt 1 Ngi sot xt 2
CC THNH PHN CA H THNG KSNB
Co
Khng
Tham chiu n ti liu m t hot ng kim sot
nh gi v thit k v trin khai
1.MI TRNG KIM SOT Ga tr o c v tnh chnh trc ca cc nh qun l 1.1 BG c th hin s quan tm n tnh chnh trc v cc gi tr o c khng? n v c quy ch ng x v/hoc o c v chnh sch ny c c truyn t ng n khng? 1.2 Cam kt ca BG i vi chu trnh chnh trc v s ng x o c c c truyn t c hiu qu n khp n v, c bng li v vn bn khng? . Cam kt ca BG i vi trnh chuyn mn v nng lc ca nhn vin 1.5 Nhn vin c nng lc v o to cn thit cho mc trch nhim cng vic c giao hoc ph hp c im v tnh phc tp ca hot ng ca n v khng? 1.6 Mc b tr nhn s cc b phn ph c ph hp khng? (lu n kin thc v kinh nghim ca ngi ng u v b phn gim st trong cc b phn k ton, h thng thng tin v BCTC) . S tham gia ca HQT v Ban kim sot n v c HQT hoc Ban kim sot khng? Nu c: 1.10 HQT hoc Ban kim sot c ng vai tr tch cc trong vic xem xt cc chnh sch v hot ng thc t ca n v khng?
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1.11 HQT hoc Ban kim sot c ph duyt s b nhim kim ton c lp ca n v khng? 1.12 HQT hoc Ban kim sot c trnh , kinh nghim v thi gian tr gip n v hiu qu khng? C cu t chc, phn nh quyn hn v trch nhim 1.17 C cu t chc c ph hp vi quy m, hot ng kinh doanh v cc v tr a l kinh doanh ca n v khng? 1.18 n v c cc chnh sch v th tc cho vic y quyn v ph duyt cc nghip v tng mc ph hp khng? Chnh sch nhn s 1.23 n v c chnh sch v tiu chun cho vic tuyn dng, o to, thc y, nh gi, bt, n b, chuyn giao v sa thi nhn vin cho cc b phn khng? 1.24 Nhng nhn vin mi c nhn c trch nhim ca h cng nh s k vng ca BG khng? 2. NH GI RI RO 2.1 BG c xy dng cc mc tiu trn phm vi ton cng ty r rng v cc mc tiu ny c nht qun vi cc d ton v k hoch kinh doanh ca n v khng? 2.2 BG c thit lp cc mc tiu cho cc hot ng ch cht v cc mc tiu ny c nht qun v gn vi cc chin lc v mc tiu trn phm vi ton n v khng? 2.3 BG c cn nhc cc ri ro t cc ngun bn ngoi (v d: ngun cung cp, nhu cu ca cc ch n, hot ng ca cc i th, lut php, cc s kin t nhin) khng? 3. THNG TIN V TRUYN THNG 3.1 n v c c ch ph hp thu thp cc thng tin bn ngoi lin quan (nh: tnh hnh th trng, hot ng ca i th cnh tranh, thay i lut php, thay i kinh t) v cc thng tin bn trong mang tnh cht nh hng quan trng n vic thc hin cc mc tiu ca n v khng? 3.2 Nhim v v trch nhim ca nhn vin c c truyn t c hiu qu n mi ngi khng? . 4. CC TH TC KIM SOT 4.1 n v c cc chnh sch v th tc p dng cho cc hot
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ng ca n v khng? Cc chnh sch v th tc c d hiu p dng khng? 4.2 n v c thng xuyn xem xt cc chnh sch v th tc nh k xc nh xem liu chng c ph hp vi cc hot ng ca n v khng? 4.3 Cc BCTC c c gi cho BG khng? Cc phn tch c c gi km theo cc nhn xt phn tch khng? 4.4 BG c thit lp cc chnh sch i chiu thng xuyn ti sn thc t (nh: tin, phi thu, hang tn kho, my mc thit b) vi s liu trn s sch k ton khng? 5. GIM ST 5.1 n v c chnh sch xem xt li h thng KSNB nh k v nh gi tnh hiu qu ca h thng khng? Nu c:
Qa trnh nh gi ny c s dng bng lit k nhng mc lc cn kim tra, bng cu hi hay cng c no khc? Cc nh gi c c ghi nhn thnh vn bn khng?
5.2 n v c cc chnh sch, th tc m bo cc bin php sa cha c thc hin kp thi ngay khi sai phm ca kim sot din ra khng?
.. Vic hon thnh Bng cu hi ny bng cch phng vn s gip cho kim ton vin ca AAC c ci nhn ton din v hiu bit v h thng KSNB ca khch hng. T , gip kim ton vin xc nh cch tip cn kim ton v xc nh liu vic thc hin kim tra KSNB c ph hp khng. ng thi s gip cho kim ton vin tit kim thi gian hn trong giai on lp k hoch ny tp trung vo giai on kim ton chnh thc. Tuy nhin, thc t ch i vi cc cuc kim ton vi khch hng mi th AAC mi s dng bng cu hi ny tm hiu, thu thp thng tin v khch hng. V mc s dng cng khng cao v thng thi gian trung bnh mt cuc kim ca AAC ti n v khch hng ch t 3 - 5 ngy, chnh v vy s rt hn ch v mt thi gian v hu ht cc cuc kim ton u thc hin da trn kinh nghim ca kim ton vin l chnh. Vi khch hng thng xuyn ca AAC th vic tm hiu cc thng tin c bn v khch hng c thc hin cc nm kim ton trc. V vy, nin hin ti
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thng qua phng vn, kim ton vin kt hp vi nhng thng tin thu thp t cuc kim ton trc s nm bt c nhng thay i v thng tin chung cng nh h thng KSNB ca khch hng. V d: Cng ty TNHH MTV qun l bn xe X l mt khch hng lu nm ca AAC. Khi bt u cuc kim ton nin 31/12/X, tin hnh phng vn trc tip K Ton Trng ca cng ty khch hng, kim ton vin thu thp c thng tin mi v hot ng kinh doanh ca cng ty: trong nm X cng ty c thm s hot ng ca tuyn xe But. iu ny gip kim ton vin AAC kp thi nm bt c thng tin mi v khch hng mt cch kp thi, t kim ton vin s i vo thc hin kim ton chnh thc m trnh gp phi kh khn nu khng nm bt thng tin. Mt vn an xen trong giai on ny l vic s dng ti liu ca chuyn gia hay mt s bng chng kim ton c bit nh c cp trong phn l thuyt cng c kim ton vin AAC s dng. Nhng mc s dng rt t hoc do chi ph mi chuyn gia cao, thi gian hn ch hay khng my khi khch hng c b phn kim ton vin ni b hiu qu nn cc cng vic kim ton u ch do chnh kim ton AAC thc hin, t phi hp vi cc i tng khc. 2.2.1.3. K thut phn tch. giai on lp k hoch kim ton, sau khi thu thp c cc thng tin c s v thng tin v ngha v php l ca khch hng, kim ton vin AAC tin hnh k thut phn tch. Da trn Bo co ti chnh do n v khch hng cung cp, kim ton vin AAC s dng hai k thut phn tch l phn tch xu hng v phn tch t sut. u tin, kim ton vin AAC s tin hnh so snh nhng bin ng ca cc ch tiu trn Bng Cn i K Ton, Bo co Kt Qa Hot ng Kinh Doanh gia cc k bo co v k trc. T , tm hiu nguyn nhn gy nn s bin ng . Tip theo, kim ton vin s thc hin k thut phn tch t sut nh: h s o lng hiu qu hot ng, h s thanh ton Trn thc t th k thut phn tch ch ch yu c cc trng on kim ton ca AAC thc hin v rt t khi th hin trn giy t lm vic. Ch mt s cuc kim ton m khch hng c kim ton nm u tin, kim ton vin s dng k thut phn tch c ci nhn tng qut v tnh hnh doanh nghip song vn cha vn dng c ht cc ch tiu phn tch. Da vo cc bin ng ny, kim ton vin s xc nh
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c vng c th c sai phm trng yu hay khoanh vng ri ro to iu kin kim tra chi tit c thc hin c hiu qu hn. Cn i vi cc khch hng m AAC tng kim ton, kim ton vin hu nh khng thc hin k thut phn tch trong giai on lp k hoch ny. Vic phn tch ch c thc hin trong u xc nh xem nn kim ton ci g v kim ton nh th no. V d: Cuc kim ton ti Cng ty C Phn ABC, nh gi c tnh hnh chung ca n v khch hng, kim ton vin ca AAC tin hnh phn tch s liu trn Bo co ti chnh ca khch hng cung cp (cng vic ny do trng on kim ton thc hin) v tng hp qu trnh phn tch c th hin nh sau:
BNG CN I K TON n v tnh: VND Gh Bin ng i VND % ch 46. 11,016,893,599 48 216. 2,385,661,541 86 [1]
T T A I II 1 2 III 1 2 3 4 IV 1 2 V
TI SN
31/12/2009 Trc KT 34,720,528,97 2 3,485,737,49 3 116,512,00 0 116,512,0 00 _ 25,522,434,62 3 25,198,675,1 39 272,022,2 18 281,134,3 86 229,397,1 20 5,208,927,75 1 5,208,927,7 51 _ 386,917,10 5
31/12/2008
TI SN NGN HN Tin v cc khon tng ng tin u t ti chnh ngn hn u t ti chnh ngn hn D phng gim gi u t ti chnh ngn hn Cc khon phi thu ngn hn Phi thu ca khch hng Tr trc cho ngi bn Cc khon phi thu khc D phng phi thu ngn hn kh i Hng tn kho Hng tn kho D phng gim gi hng tn kho Ti sn ngn hn khc
23,703,635,373 1,100,075,952 305,000,000 305,000,00 0 _ 17,597,730,474 16,655,036,08 7 923,637,08 4 252,102,93 4 233,045,63 1 4,326,673,925 4,326,673,92 5 _ 374,155,022
7,924,704,149 8,543,639,0 52 -651,614,866
45. 03 51. 30 -70.55
[2] [3]
882,253,826 882,253,8 26
20. 39 20. 39
[4]
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1 2 B I 1 2 3 II III 1 2 IV 1 2
Thu v cc khon khc phi thu nh nc Ti sn ngn hn khc TI SN DI HN Ti sn c nh Nguyn gi Gi tr hao mn ly k Chi ph xy dng c bn d dang Bt ng sn u t Cc khon u t ti chnh di hn u t ti chnh di hn D phng gim gi u t ti chnh di hn Ti sn di hn khc Phi thu di hn Ti sn di hn khc TNG CNG TI SN NGUN VN
65,080,5 44 321,836,5 61 33,571,355,68 5 8,522,070,66 3 16,506,950,7 68 (9,628,313,202) 1,643,433,0 97 _ 24,443,433,55 1 24,443,433,5 51 _ 605,851,47 1 212,215,107 393,636,3 64 68,291,884,65 7
145,948,48 5 228,206,53 7 20,917,947,103 9,126,179,639 15,751,613,51 8 (7,822,154,218) 1,196,720,33 9 _ 1,151,234,141 1,151,234,14 1 _ 279,425,323 239,425,323 40,000,00 0 44,621,582,476 23,670,302,181 53. 05 12,653,408,582 -604,108,976 755,337,2 50 (1,806,158,984) 446,712,7 58 60. 49 -6.62 4. 80 23.09 37. 33 1,123. 24 1,123 .24
[5] [6] [7]
12,931,091,410 12,931,091,4 10
[8]
A I 1 2 3 4 5 6 II
N PHI TR N ngn hn Vay ngn hn Phi tr cho ngi bn Ngi mua tr tin trc Thu v cc khon phi np Nh nc Phi tr ngi lao ng Cc khon phi tr ngn hn khc N di hn
40,449,192,55 8 39,462,614,70 9 25,466,597,8 60 10,673,603,2 07 68,556,9 01 356,060,2 39 139,551,5 79 2,758,244,9 23 986,577,84
22,385,146,614 21,938,568,765 12,247,425,54 1 6,112,778,98 8 674,065,04 5 512,724,68 0 6,442,264 2,385,132,24 7 446,577,849
18,064,045,944 17,524,045,944 13,219,172,3 19 4,560,824,2 19 -605,508,144
80. 70 79. 88 107. 93 74. 61 (89. 83)
[9] [10 ]
540,000,000
120.
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1 2 3
Vay v n di hn Qy d phng tr cp mt vic lm Phi tr, phi np di hn khc
9 600,000,0 00 226,577,8 49 160,000,0 00 27,842,692,09 9 26,817,537,06 5 24,975,330,0 00 750,870,3 10 (530,606,7 24) 1,210,298,2 34 441,645,2 45 1,025,155,034 68,291,884,65 7
92 _ 226,577,84 9 220,000,00 0 600,000,0 00 [11 ]
B I 1 2 3 4 5 II
VN CH S HU Vn ch s hu Vn u t ca ch s hu Vn khc ca ch s hu C phiu qu Cc qu thuc vn ch s hu Li nhun sau thu cha phn phi Qu khen thng, phc li TNG CNG NGUN VN
22,236,435,862 21,723,666,051 19,718,100,00 0 750,870,31 0 (200,796,72 4) 958,669,30 2 496,823,16 3 512,769,811
5,606,256,237 5,093,871,014 5,257,230,0 00
25. 21 23. 45 26. 66
[12 ]
512,385,223
99.92 53. 05
44,621,582,476
23,670,302,181
Ch thch:
[1] Tin v cc khong tng ng tin tng so vi nm trc . L do doanh thu nm nay tng so vi nm trc . Do nhn c t cc khong u t ca Cng ty. Kim ton vin cn lu thc hin kim tra ti khong ny c bit lu cc khong nhn c t c tc c chia ca cc khong u t. [2] Phi thu khch hng tng cao trong bi cnh doanh thu bn chu tng v cc nh qun l chu nhiu p lc trong vic trnh by bo co ti chnh tt hn cho nh u t c kh nng phc hi sau khng hong . Do ri ro v doanh thu v phi thu c th b ghi nhn sm hn so vi thc t l ln . Kim ton vin cn lu cc th tc kim tra phi thu b ghi nhn qu. [3] Tr trc cho ngi bn nm nay gim hn so vi nm trc l do Cng ty hn ch thanh ton trc cho ngi bn.
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[4] Hng tn kho nm nay tng tng so vi nm trc l do cui nm n v c mt s l hng nhng cha tiu th kip trong nm . Kim ton vin cn lu th tc kim tra hng ha km phm cht , h hng v trch lp d phng. [5]&[6] Ti sn c nh &khu hao tng l do trong nm n v u t xy dng hon thnh ca hng xng du nn kt chuyn tng nguyn gi ti sn c nh v dn n khu hao tng tng ng. [7] Chi ph xy dng c bn nm nay tng so vi nm trc l do Cng ty ang u t xy dng cy xng du Thun An d kin n nm 2010 hon thnh . [8] Cc khong u t di hn tng so vi nm trc l do nay nay Cng ty tng vn u t vo Cng ty c phn Trng Ph v Cng ty thng mi Thun An v Cng ty c phn giao thng Tha Thin Hu . [9] Vay ngn hn tng l do trong nm n v thu hi n khng c tt nn n v vay ngn hn b p cho vn lu ng trong nm . n v chu p lc thanh ton n . [10] Phi tr cho ngi bn nm nay tng vi nm trc l do n v chim dng vn ca cc n v khc tng ln . [11] Vay di hn nm nay tng so vi nm trc l Cng ty vay u t cy xng du Thun An . [12] Vay vn ch s hu tng trong nm l do Cng ty pht hnh thm c phiu thng cho cn b cng nhn vin v i tc chin lc trong nm , ph hp vi bin bn hp i hi ng c ng nm 2009.
BO CO KT QU HOT NG KINH DOANH

Nm 2009 Trc KT 197,760,432,416 _ 197,760,432,416 189,622,335,334 8,138,097, 082 4,367,748,333 Nm 2008 Bin ng VND Ghi ch
STT 1 2 3 4 5 6
Ch tiu Doanh thu bn hng v cung cp dch v Cc khon gim tr doanh thu Doanh thu thun v bn hng v cung cp dch v Ga vn hng bn Li nhun gp v bn hng v cung cp dch v Doanh thu hot ng ti chnh
196,337,177,625 _ 196,337,177,625 185,008,147,619 11,329,030,006 2,858,408,634 1,423,254,791 4,614,187,715 (3,190,932,924) 1,509,339,699 0.72 2.49 -28.17 52.80 [1] [2] [3] [4]
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7 8 9 10 11 12 13 14 15
Chi ph ti chnh Trong : Li vay Chi ph qun l kinh doanh Li nhun thun t hot ng kinh doanh Thu nhp khc Chi ph khc Li nhun khc Tng li nhun k ton trc thu Chi ph thu TNDN Li nhun sau thu TNDN
1,546,443,278 1,546,443,278 5,872,834,364 5,086,567,773 273,864,785 50,361,481 223,503,304 5,310,071,077 279,943,547 5,030,127,530
2,891,204,097 2,891,204,097 6,171,132,977 5,125,101,566 368,055,041 98,096,298 269,958,743 5,395,060,309 831,163,968 4,563,896,341
(1,344,760,819)
-46.51
[5]
(551,220,421) 466,231,189
-66.32 10.22
[6] [7]
Ch thch:
[1] Doanh thu thun nm tng khng ng k so vi nm trc l do trong nm gi bn gim v th trng tiu th gp nhiu kh khn, chu sc p cnh tranh. [2] Ga vn nm nay tng so hn so vi nm trc, mc tng l 2,49%. [3] T sut li gp gim 28,17% so vi nm trc l do thu nhp t cc khon u t vo Cng ty khc tng. [4] Thu nhp ti chnh nm nay tng so vi nm trc l do thu nhp t cc khong u t vo Cng ty khc tng. [5] Li vay nm nay gim so vi nm trc l do li sut vay ca nm nay gim hn so vi nm trc . [6] Thu thu nhp doanh nghip phi np nm nay gim so vi nm trc l do n v c gim thu thu nhp doanh nghip theo TT03/2009/BTC . [7] Li nhun nm nay tng so vi nm trc l chi ph li vay gim , chi ph qun l doanh nghip gim , do doanh thu ti chnh tng cc khon tng ny u tng ln hn gi vn tng c bit li nhun sau thu tng so vi nm trc l do trong nm 2009 n v c gim thu thu nhp Theo TT03/2009/BTC.
BNG TNG HP PHN TCH H S

Cc h s thng thng s dng H s thanh ton H s thanh ton hin hnh H s thanh ton nhanh H s thanh ton bng tin TS ngn hn/N ngn hn (TS ngn hn HTK)/N ngn hn Tin/N ngn hn 0,88 1,08 -0,20 -22,73 Cng thc p dng Nm 2009 Trc KT Nm 2008 VND Bin ng %
0,75
0,88
-0,13
-17,33
0,09
0,05
0,04
44,44
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kin nhn xt v kh nng thanh ton So vi nm ngoi th cc h s thanh ton ca n v c gim hn, do kh nng thanh ton nm trc tt hn nm nay. Trong nm nay tt c cc h s thanh ton ca n v u < 1 nn dn n kh nng thanh ton ca n v khng tt lm.
H s o lng hiu qu hot ng Vng quay cc khon phi thu Vng quy hng tn kho Vng quay vn lu ng (Doanh thu/Phi thu KH) X 365 2.828,20 4.072,29 -1.244,09 -43,99
(Ga vn hng bn/HTK) x 365
13.287,22
15.607,4
-2.320,18
-17,46
Doanh thu/(TS ngn hn -41,70 111,2 -152,90 366,67 N NH) kin nhn xt v hiu qu hot ng: Vng quay cc khon phi thu nm 2009 nh hn nm 2008 chng t kh nng thu hi tin t khch hng ca n v khng tt bng nm ngoi iu ny c th nh hng n n v do n tn ng lu nm ca n v trong nm 2009 c th nhiu hn nm ngoi v vy KTV cn quan tm n vic phn loi tui n v trch lp d phng phi thu kh i. Ngoi vng quay hng tn kho chm hn so vi nm ngoi chng t kh nng lun chuyn ca hng tn kho gim i, dn n c kh nng c hng tn ng, cng c th c hng ha km phm cht. KTV cn xem xt kim k hng tn kho thc t v cch bo qun hng tn kho ca n v.
Nhn xt chung v giai on lp k hoch: Nhn chung, trong giai on lp k hoch, kim ton vin AAC s dng cc k thut thu thp bng chng trn th c nhng u v nhc im nh sau: - u im: Vic s dng cc k thut thu thp bng chng trn trong giai on lp k hoch l tng i ph hp. k thut phng vn, kim ton vin thc hin phng vn theo tng giai on rt r rng v c th, thit k Bng cu hi a ngi tr li xoy vo trng tm chnh ca vn , trnh tr li lang man. ng thi vi vic quan st s b gip kim ton vin AAC c c ci nhn ban u v doanh nghip, thun tin cho vic thc hin cc k thut thu thp bng chng tip theo cng nh i vo kim ton chnh thc.
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Nhc im: k thut phn tch, kim ton vin AAC hu nh rt t s dng trong giai on ny. V nu s dng k thut phn tch th cng cha thc s s dng ht cc ch tiu phn tch bo co ti chnh phn tch. iu ny s lm kim ton vin b hn ch tm nhn chung v n v khch hng. 2.2.2. Giai on thc hin kim ton. 2.2.2.1. Kim k. Kim k l mt phng tin trc tip ca qu trnh xc minh s hin hu ti sn c tn ti hay khng, mang tnh cht khch quan nn k thut kim k cung cp bng chng c tin cy cao nht. Ty vo tng trng hp c th m kim ton vin c thc hin kim k hay khng thc hin kim k. i vi AAC, khi bc vo kim ton chnh thc trng on kim ton s phn cng cho tng thnh vin trong nhm chu trch nhim kim ton cc ti khon khc nhau. Cc thnh vin c giao trch nhim kim ton cc ti khon nh: tin mt, hng tn kho, ti sn c nh s yu cu n v cung cp Bin bn kim k cho kim ton vin. Sau , kim ton vin AAC s s dng li Bin bn kim k do n v khch hng cung cp nh mt bng chng c hiu lc ch rt t khi thc hin kim k li. V chi ph chun b cho mt cuc kim k kh tn km v thi gian ca cuc kim ton thng b gii hn. Nu n v khch hng cha tin hnh kim k v cha c Bin bn kim k th kim ton vin AAC s kt lun l thiu st ca n v. ng thi, cc hp ng kim ton ca AAC thng c k sau ngy kt thc nin , nn vo thi im kim k ti 31/12, ngy kt thc nin , kim ton vin khng th c mt tham gia trc tip vo vic kim k hay chng kin kim k. Nhng cng c nhng trng hp, hp ng kim ton ca AAC c k kt trc ngy kt thc nin . Lc ny AAC s c khch hng cung cp lch kim k. V th, vic tham gia trc tip vo kim k hay chng kin kim k vo ngy kt thc nin l c th. Nhng v iu kin v chi ph nn AAC rt t khi thc hin cng vic kim k hay chng kin kim k ny. Trong mt s rt t cc trng hp, khi khng tham gia kim k hay chng kin kim k vo ngy kt thc nin . Trong cuc kim ton sau ngy kt thc nin , nu cm thy nghi ng hoc khng tin tng vo h thng kim sot ni b ca n v th kim ton vin AAC s tin hnh kim k li. Vi kt qu kim k c c kt hp vi vic tnh ton kim ton vin s tm ra s d ti ngy kt thc nin . T ,
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kim ton vin s xc nh c Bin bn kim k ca n v khch hng cung cp c chnh xc v tin cy hay khng. V d: Bin bn kim k do n v khch hng cung cp.
CNG TY CP ABC THA THIN HU CNG HA X HI CH NGHA VIT NAM c lp T do Hnh phc
BIN BN KIM K TI SN C NH Ca hng Vinh Thanh (B Thng) Hm nay, ngy 31 thng 12 nm 2009 chng ti gm: 1. ng(B): Nguyn Vn Vinh Chc v: T trng. 2. ng(B): Hunh Nht Tn Chc v: T vin. 3. ng(B): Nguyn Xun Thng Chc v: Trng ca hng. Cng tin hnh kim k ti sn c ti ca hng nh sau: STT 1 2 3 4 5 6 7 8 Tn TSC Bn cha xng du 12m3 Bn cha xng du 10m3 Ct bm in t 1 vi Khung bm in t 1 vi Trm bm xng du Bnh cha chy Bng gi xng du Thp km m mu ru TNG CNG VT Ci Ci Ci Ci Ci Ci Ci Ci S lng S sch Thc t 1 1 1 1 1 1 1 1 1 1 1 1 1 1 51,6 51,6 Tha(+) Thiu(-) Ghi ch
Kin ngh ca t kim k: ngh ca ca hng:.. Hi ng kim k k tn
2.2.2.2. Xc minh ti liu. Xc minh ti liu l k thut c kim ton vin s dng nhiu nht trong qu trnh kim ton chnh thc, n chim khi lng ln trong tng thi gian ca mt cuc kim ton. Ti AAC, xc minh ti liu cng c chia thnh hai cch sau: - T chng t gc ln s sch k ton. - T s sch k ton kim tra ngc v chng t gc. Hai k thut ny s c kim ton vin s dng xen k nhau, nhng thng th kim tra t s sch k ton ngc v chng t gc l cch m cc kim ton vin AAC s dng nhiu hn. Khi cuc kim ton chnh thc bt u, sau khi c trng phn cng nhim v kim ton cc ti khon, tng thnh vin tin hnh kim tra ti khon nh sau:
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Trc ht, kim ton vin s i chiu s d u k. Vi n v khch hng l khch hng c, t bo co ti chnh k ny do n v khch hng cung cp, kim ton vin s i chiu s d u k ny vi s d cui k ca bo co kim ton k trc do chnh AAC kim ton. - Cn vi khch hng l khch hng mi th kim ton vin c th thu thp bng chng kim ton v s d u k bng cch xem xt h s kim ton ca kim ton vin k trc. T h s kim ton ca kim ton vin k trc, kim ton vin AAC s ly s d cui k ca ti khon trn bo co ti chnh pht hnh sau kim ton k trc, em i chiu vi s d u k ca bo co ti chnh k ny m n v va cung cp. T cch i chiu trn kim ton vin s xc nh c vic kt chuyn s d cui k trc sang u k ny c chnh xc hay khng, xem xt cc s d u k c phn nh theo ch k ton c p dng trong k trc v c p dng nht qun trong k ny khng. V d: kim ton vin AAC thc hin i chiu s d u k Tin v cc khon tng ng tin v th hin trn giy t lm vic nh sau: -
CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty CP ABC Ch : Tin v cc khon tng ng tin. Nin : 31/12/2009 Ngi lp Thin Ngi kim tra Tr.Hin Ngy 17/3/2010 Ngy 18/3/2010 D140 Trang 2/3
Mc tiu: m bo cc khon tin v tng ng tin l c thc; nh gi y , chnh xc, ng nin ; trnh by trn BCTC ph hp vi cc chun mc v ch k ton hin hnh. Thc hin: 1. Kim tra cc nguyn tc k ton c p dng: Khng c thay i trong vic p dng cc nguyn tc k ton so vi nm trc. 2. i chiu s liu u k: CPS n v BCKT nm 2008 Chnh lch
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TK 111 TK 112 khp s liu
414.686.351 685.389.601
414.686.351 685.389.601
Trong mt s trng hp, khi bo co ti chnh k trc cha c kim ton, c kim ton nhng kim ton vin AAC khng tho mn sau khi thc hin cc th tc kim tra m khng thu thp c y bng chng kim ton thch hp, hoc vic kim tra i chiu s d u k trn c xy ra chnh lch th kim ton vin phi thc hin cc th tc kim ton b sung. V d: i vi ti sn c nh, khi kim tra s pht sinh u k, kim ton vin thc hin th tc kim ton b sung bng cch kim k hoc chng kin kim k. Sau , kim ton vin s thu thp tt c cc bng chng c cho l tin cy v s tng gim ti sn c nh trong k, t kim ton vin s tnh ton ra c s d u k mt cch d dng. Sau khi kim tra s d u k, kim ton vin s kim tra s liu trn ti khon . - Trc tin, t Bng cn i s pht sinh do n v khch hng cung cp kim ton vin tin hnh i chiu vi s ci. Vic i chiu tin hnh nh sau: trn Bng cn i s pht sinh s th hin s d u k, pht sinh N, pht sinh C v s d cui k ca tt c cc ti khon n v khch hng s dng hch ton. Kim ton vin chu trch nhim kim ton tng ti khon no s tin hnh i chiu s liu ca ti khon trn Bng cn i s pht sinh vi s ci ca ti khon . Xem th cc s d v s pht sinh trn Bng cn i s pht sinh v S ci khp ng hay cha. - Tip n, kim ton vin s i vo kim tra chi tit chng t: T S ci, s chi tit hoc bng k chng t ca n v khch hng kim ton vin s kim tra chng t gc ca cc nghip v trn s xem cc nghip v pht sinh c y chng t i km hay khng, s tin trn ha n chng t phn nh ng hay cha... i vi nhng ti khon c cc nghip v pht sinh t, kim ton vin s kim tra chng t ton b cc nghip v pht sinh . V d: Trch vic kim tra khon mc ti sn c nh nh sau:
CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty CP ABC Ch : Ti sn c nh Ngi lp Nguyn Thanh Lim Ngy 17/3/2010
D740
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Nin : 31/12/2009
Ngi kim tra Tr.Hin
Ngy 18/3/2010
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Thc hin: - Chn cc ti sn tng trong nm tin hnh kim tra chng t gc c lin quan; i chiu vi k hoch, th tc mua sm TSC v s ph duyt ca BG. *Do trong nm cc nghip v pht sinh t nn kim tra 100% nghip v pht sinh: 1. Tng gi tr TSC ca hng Nam Thng (N211/241) 316.187.990 Bin bn bn giao a vo s dng ngy 01/07/2009 2. Tng gi tr TSC ca hng V D 115.088.788 Bin bn bn giao a vo s dng ngy 01/01/2009 3. Tng gi tr TSC_Hm bn (trm bm xng du) 58.228.795 Bin bn bn giao a vo s dng ngy 01/11/2009
Nhng thc t i vi nhng ti khon c s lng nghip v pht sinh trong k qu ln th kim ton vin khng th no kim tra ton b 100% chng t ca ton b nghip v pht sinh c, v mt cuc kim ton lun b gii hn bi thi gian. Chnh v vy, khi kim tra cc ti khon c nghip v pht sinh ln, kim ton vin s chn mu kim tra. Hin ti, AAC c s dng chng trnh chn mu qua h thng my tnh: chng trnh chn mu theo n v tin t (CMA), c trang b trong my tnh c nhn. Nhng trong thc t khi i kim ton, t khi kim ton vin AAC dng n chng trnh ny. Ch yu kim ton vin s chn mu theo kin ch quan ca mnh. V d: i vi TK 111, c rt nhiu nghip v kinh t pht sinh trong k, do kim ton vin thng chn cc nghip v c s tin pht sinh t 2.000.000 tr ln kim tra chng t, ch n cc nghip v pht sinh C. i vi TK 331, kim ton vin ch trng n cc nghip v thanh ton bng tin mt, nu cc nghip v thanh ton t 20.000.000 tr ln th s chuyn khon (TK112) ch khng thanh ton bng tin mt. i vi cc ti khon ni chung, cc nghip v l, nghip v i ng chi ph u c kim ton vin AAC ht sc ch v kim tra k. Cc nghip v kim tra phi c y chng t hp l, hp l. V d: kim tra nghip v pht sinh C ti khon 112_tin gi ngn hng, phi c U nhim chi v Ha n ti chnh km theo. Ha n c xem l hp l khi: ngy, thng, nm ha n y chnh xc; ng M s thu, a ch; ha n khng ty xa; c y ch k ca ngi mua, ngi bn, th trng n v..
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V d: Kim ton vin c phn cng trch nhim kim ton ti khon tin mt s xem xt i chiu cc s sch l bin bn kim k qu, s chi tit, s ci, bng cn i k ton v cc chng t c lin quan. Kt qu th hin trn giy lm vic nh sau:
CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty TNHH C Ch : TK 111 Nin : 31/12/2010 Ngi lp Hu Ngi kim tra Ngy 16/3/11 Ngy
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SDK: SPSN: SPSC: SDCK:
58.174.375 3.381.884.031 3.428.833.531 11.224.875 ( : khp chi tit )
Kt lun: 1/ Mt vi khon thanh ton cng tc ph khng c giy i ng km theo (PC 03/1;10/11.) Lu n v 2/ Chi ph mua mc in, s tin 4.040.000: Ha n khng c MST, Tn, a ch ngi bn ngh loi tr 3/ n v thanh ton tin v my bay: khng c hnh trnh bay, th ln my bay (PC 35/11), s tin: 5.168.091, VAT: 449.909 ngh b sung hoc loi tr. CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty TNHH C Ch : TK 111 Nin : 31/12/2010 Phng php: - i chiu s liu s ci s chi tit v Bin bn kim k - Kim tra PS C Chi ph - Kim tra nghip v l (nu c) Thc hin kim ton: 1/ i chiu s liu gia s v Bin bn kim k - S: 11.224.875 - BBKK: 11.224.500 Chnh lch 375 do s l trong thanh ton. Ngi lp Hu Ngi kim tra Ngy 16/03/11 Ngy
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2/ Kim tra nghip v: Chng t PC 03/01 Ni dung Chi ph cng tc PC 10/11 Thanh ton cng tc ph Nng PC 29/11 Chi ph mua mc in TK 627 133 627 133 627 Stin 2.201.818 58.182 2.763.636 276.364 4.040.000 Ghi ch Thiu giy i ng. Thiu giy i ng. khng MST, a ch ngi bn. PC 35/11 V my bay 627 133 5.168.091 449.909 Khng hnh trnh, th ln my bay.
2.2.2.3. Xc nhn. Ti AAC, da vo mu th xc nhn ca VACPA ban hnh trong chng trnh kim ton mu, AAC xy dng li mu th xc nhn cho ph hp vi cng ty mnh. C th th xc nhn c hai dng nh sau: - Dng th xc nhn c s d: th hin r s d cn xc nhn trn th. - Dng th xc nhn khng c s d: khng th hin r s d cn xc nhn trn th m ngh bn th ba ghi r s d cn xc nhn hoc c kin khc. Mu th xc nhn c s d:
Cng ty Y a ch: Thnh Ph XY Knh gi: Cng ty TNHH B TH XC NHN CNG N Knh tha Qu v. Theo ghi chp ca chng ti, s d ti khon ca Qu Cng ty trn s sch ca chng ti nh sau: S d vo cui ngy 31/12/2010, Khon phi tr/phi thu Qu cng ty nh sau: Khon chng ti phi tr cho Qu Cng ty: Khon chng ti phi thu Qu Cng ty: XXXXXXX VND VND
Cho mc ch kim ton cc Bo co ti chnh ca chng ti (khng phi mc ch yu cu hay cam kt thanh ton), rt mong Qu v xc nhn tnh ng n ca s d nu trn v gi trc tip n kim ton vin ca chng ti (khng phi gi cho chng ti) theo a ch sau:
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Cng ty Kim ton & K ton - AAC 217 Nguyn Vn Linh Qun Thanh Kh Thnh ph Nng Vit Nam
Ngi nhn: Tel: +84 (511) 3655886 Fax: +84 (511) 3655887 Email: aac@dng.vnn.vn
Nu Qu v khng ng vi s d trn, vui lng tr li trc tip kim ton vin ca chng ti (khng phi chng ti) vi y chi tit ca s khc bit. Tt c cc xc nhn qua Fax ngh c bn sao y bn chnh/hoc bn xc nhn bn gc v c gi bng th sau . Nhng thng tin ny rt cn thit vi chng ti , knh mong Qu v tr li trong thi gian sm nht [trc ng thng nm .] Chn thnh cm n s hp tc ca Qu v. Trn trng knh cho. , ngy . Thng. nm .. 1. Nu Qu v ng vi s d nu trn, xin vui lng in vo: Ti/chng ti xc nhn s d trn l ng. Du/Tn cng ty Ch k: Chc v: Ngy : 2. Nu Qu v khng ng vi s d nu trn, xin vui lng cho bit chi tit: Ti/chng ti khng ng vi s d trn. Chi tit ca s khc bit nh sau: Du/Tn cng ty Ch k: Chc v: Ngy : .
Mu xc nhn khng c s d:
Cng ty Y a ch: Thnh Ph XY Knh gi: Cng ty TNHH B TH XC NHN CNG N Knh tha Qu v, Cho mc ch kim ton Bo co ti chnh ca chng ti (khng phi mc ch yu cu hay cam kt thanh ton), rt mong Qu v xc nhn s d khon phi tr/ phi thu Qu Cng ty (bng cch in vo phn trng di y) ti ngy 31/12/2009 nh sau: Khon chng ti phi tr cho Qu Cng ty: Khon chng ti phi thu Qu Cng ty: VND VND
Xin vui lng in vo s d m chng ti cn phi tr (phi thu) qu cng ty v k xc nhn vo phn cui ca l th ny v gi trc tip n kim ton vin ca chng ti (khng phi gi cho chng ti) theo a ch sau: Cng ty Kim ton & K ton - AAC Ngi nhn:
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217 Nguyn Vn Linh Qun Thanh Kh Tel: +84 (511) 3655886; D: Thnh ph Nng Fax: +84 (511) 3655887 Vit Nam Email: aac@dng.vnn.vn Tt c cc xc nhn qua Fax ngh c bn sao y bn chnh /hoc bn xc nhn bn gc v c gi bng th sau . Nhng thng tin ny rt cn thit vi chng ti , knh mong Qu v tr li trong thi gian sm nht [trc ngy . thng . nm .] Chn thnh cm n s hp tc ca Qu v. Trn trng knh cho, , ngy. Thng.. nm..
Du/Tn cng ty Ch k: Chc v: Ngy : .
Vic gi th xc nhn dng no th ty thuc vo kin ca kim ton vin v tnh trng yu ca khon mc. Ti AAC, th xc nhn dng c s d thng c s dng nhiu hn dng th khng c s d. N c xem l ng tin cy v c kh nng phn hi cao hn. K thut gi th xc nhn ch yu c thc hin vi cc ti khon cng n nh: phi thu khch hng, tm ng, phi tr ngi bn, thanh ton ni b, phi thu, phi tr khc; v ti khon tin gi ngn hng. Thng thng, vic gi th xc nhn u phi do n v khch hng thc hin trc khi kim ton vin AAC chnh thc tin hnh kim ton ti cng ty khch hng. S d nh vy l m bo rng cc kt qu xc nhn s d phi c y trc khi kim ton vin quyt nh v cc th nghim chi tit. V th, kim ton vin AAC trong a s cc cuc kim ton, AAC u s dng cc th xc nhn ca n v khch hng. Nhng kim ton vin AAC s vn gi th xc nhn cho bn th ba trong mt s trng hp sau: - i vi khch hng mi: kim tra tnh chnh xc ca cc s d, AAC u thc hin vic gi th xc nhn i vi tt c cc ti khon cng n v tin gi ngn hng. V vi cc khch hng mi, kim ton vin cn c nhng bng chng mang tnh khch quan hn cc kt lun c chnh xc.
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i vi khch hng c, kim ton vin AAC ch thc hin khi n v khch hng cha thc hin xc nhn, hoc cha xc nhn ht. Vic gi th xc nhn n bn th ba s c kim ton vin AAC thc hin nh sau: B1: Thu thp danh sch cng n v ti khon ngn hng cn xc nhn: Trc khi gi th xc nhn, kim ton vin yu cu n v cung cp danh sch cng n v ti khon ngn hng cn xc nhn m n v khch hng xc nhn hoc danh sch cc n v cha c xc nhn. B2: Chn i tng cn gi xc nhn: i vi cc doanh nghip ln, t danh sch c khch hng cung cp, nu cc cng n hay ti khon ngn hng c s lng qu ln th kim ton vin s la chn mt s cng n hay ti khon ngn hng gi th xc nhn, vic la chn cng n no ty thuc vo kin ch quan ca kim ton vin. B3: Ly a ch: kim ton vin AAC yu cu n v khch hng cung cp a ch ca bn th ba c chn gi th xc nhn. B4: Lp th xc nhn: Sau khi thu thp cc thng tin v bn th ba, kim ton vin s in tn a ch ca bn th ba vo th xc nhn theo mu sn c ca cng ty AAC. B5: Gi th xc nhn: Khi lp xong th xc nhn, kim ton vin tin hnh gi th xc nhn n bn th ba yu cu h xc nhn. Vic gi th ny kim ton vin AAC thng gi qua ng bu in. B6: Nhn th phc p, kim tra v lu th: Sau khi nhn c th phc p t bn th ba, kim ton vin s dng Th xc nhn cng n hay ti khon ngn hng c phc p em i chiu vi s d trn s sch ca n v khch hng. Trng hp th xc nhn c bn th ba phc p nhng c xy ra chnh lch th kim ton vin s tm hiu nguyn nhn chnh lch bng cnh phng vn nhng ngi c lin quan... Sau khi phng vn m vn khng c y bng chng tin cy th chnh lch c xem la sai st. V cui cng kim ton vin s lu th xc nhn c phc p trn vo h s lm vic. Cn nu khng nhn c s phn hi t bn th ba th kim ton vin s thc hin cc th tc thay th khc. 2.2.2.4. Quan st, phng vn. Trong giai on thc hin kim ton ny, k thut quan st phng vn c kim ton vin AAC thc hin mi lc mi ni khi c vn nghi vn hoc cng c th l ngu nhin.
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Quan st: Trong qu trnh kim ton, quan st l k thut m hu nh cc kim ton vin AAC u khng th hin trn giy lm vic, v vy rt kh nhn ra s p dng ca n trong giai on ny. Tuy nhin, i khi k thut ny cng c kim ton vin th hin trn giy lm vic. V d: vic quan st kim k ti sn c nh ti Cng ty C Phn ABC c kim ton vin th hin chung trn giy t lm vic nh sau:
CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty CP ABC Ch : Ti sn c nh Ngi lp Nguyn Thanh Lim Ngi kim tra Tr.Hin Ngy 17/3/2010 Ngy 18/3/2010
D740 Trang 2./...
Nin : 31/12/2009
Mc tiu: - TSC hu hnh, XDCB d dang l c thc, thuc quyn s hu ca doanh nghip Quan st thc t TSC: - Tham gia kim k thc t TSC cui k, m bo rng vic kim k c thc hin ph hp vi cc th tc v chnh lch gia s thc t v k ton c x l thch hp. n v thc hin kim k y v ph hp Ly xc nhn ca bn th ba gi TSC (nu c) hoc trc tip quan st (nu trng yu) n v khng c ti sn do bn th ba nm gi.
Ngoi ra, kim ton vin AAC c th quan st mt cch ngu nhin bt k ni no. C th nh: quan st my mc, trang thit b ca n v nhn nhn v s hin hu, mi c ca chng. i vi cc kim ton vin c kinh nghim th quan st l s b sung rt cn thit cho cc k thut khc. V d: khi kim ton ti Cng ty TNHH A, mt kim ton vin AAC c trng on kim ton giao kim ton khon mc ti sn c nh. V, ti thi im kim k ti sn c nh kim ton vin khng th c mt trc tip chng kin kim k. Nhng bng k thut quan st, kim ton vin pht hin ti phng k ton thiu mt my Photocopy so vi bin bn kim k v s sch k ton. Kim ton vin phng vn k ton th c bit my photocopy c mang i sa cha v qua vic kim tra li chng t, s sch kim ton vin pht hin k ton trong n v cha h ghi tng chi ph sa cha, mc d chi ph thc s pht sinh. T kim ton vin ngh k ton trong n v iu chnh b sung.
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Qua , ta c th thy k thut quan st tuy khng c th hin r rng trong qu trnh kim ton, nhng tm quan trng ca k thut ny l mt iu khng th ph nhn. Phng vn: Nu giai on lp k hoch, kim ton vin AAC dng k thut phng vn nh gi s b v h thng kim sot ni b ca n v khch hng, th giai on ny cng bng k thut phng vn, kim ton vin s i vo nh gi chi tit h thng kim sot ni b hoc nh gi ri ro kim sot i vi tng khon mc, chu trnh. Quy trnh phng vn giai on ny cng tng t trong giai on lp k hoch. C th: - Bc vo giai on thc hin kim ton, sau khi trng on kim ton AAC phn chia trch nhim kim ton cc ti khon c th cho tng thnh vin trong nhm. Khi , thnh vin chu trch nhim kim ton cc ti khon s xc nh i tng cn phng vn l ai? Thng th ngi c kim ton vin AAC chn phng vn trong giai on ny l k ton chu trch nhim v cc c nhn c lin quan v ti khon m kim ton vin ang kim ton. Tip n, kim ton vin s xc nh mc tiu cn t c v vn cn quan tm v t i vo xy dng cc Bng cu hi cho ph hp vi mc tiu t ra. Nhng khc vi giai on lp k hoch, Bng cu hi c xy dng trong giai on ny c th l Bng cu hi vi cu tr li Yes/No hoc cu tr li vicli phng vn s tr li cu hi theo s hiu bit ca mnh v kim ton vin AAC s h thng v ghi li cu tr li vo Bng cu hi ni trn) v ni dung nh gi h thng kim sot ni b, ri ro kim sot ca cc ti khon . - Kt thc phng vn, kim ton vin cng s a ra kt lun v vn phng vn v lu Bng cu hi va phng vn c vo h s lm vic. Vic lm trn s gip kim ton vin AAC a ra c kt lun v h thng kim sot ni b ca chu trnh l tt hay cha tt, ri ro kim sot mc cao hay thp v a ra kin thc hin kim tra c bn mc no. V d 1:
NH GI TNH HOT NG HU HIU CA CC TH TC KSNB CA CHU TRNH BN HNG, PHI THU V THU THU TIN.
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Mc tiu kim sot
Th tc kim sot chnh
Th tc kim ton h thng KSNB
Tham chiu ti liu kim tra chi tit [C120]
Hi lng vi kt qu kim tra hay khng? (Y/N) Y
C tin tng vo kim sot ni b hay khng? (Y/N) Y
Sa i k hoch kim tra c bn Thc hin kim tra c bn mc trung bnh.
Cc khon doanh thu l c tht v u c ghi nhn
-i vi doanh thu cc: Cc doanh mc cc pht sinh t cc i v cc n v c gi v ghp cc v i sot ti 2 b phn c lp l Phng Gi cc tip th v Cng ty Tin hc. S liu ghi nhn doanh thu ca k ton c ly t chng trnh cc sau khi c kim tra,i sot bi cc b phn c lp. -i vi doanh thu phn chia: i chiu s liu ghi nhn doanh thu vi cc Bin bn phn chia doanh thu gia Vin thng v cc n v c lin quan.
-Phng vn v quy trnh tnh cc, ghi nhn doanh thu v thu thp kim tra ti liu.
-Phng vn v th tc ghi nhn doanh thu phn chia v thu thp,kim tra ti liu. Phng vn k ton i v k ton Cng ty in thoi.
Cc khon phi thu l c tht v u c ghi nhn
Mi khch hng u c mt m ring v c kt xut d liu lin quan t chng trnh tnh cc sang. Thng bo tnh cc v ha n cho khch hng c in t cng h thng tnh cc. Trc khi in Thng bo tnh cc v ha n, k ton xc nh chnh xc s tin cn phi thu khch hng. Hng ngy k ton kim sot s tin thu thng qua i chiu vi b phn theo di n.
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Cc khon phi thu l cc khon c kh nng thu tin KT LUN
Theo quy nh 20 ngy sau khi kt thc thng m khch hng cha tr tin th h thng t ng kha my.
Phng vn k ton thu n cng ty in thoi.
C kim tra hay khng? (Y/N) 1.KTV c tin tng vo h thng KSNB chnh ca chu trnh bn hng,phi thu v thu tin c th ngn nga,pht hin kp thi cc sai st trng yu 2.KTV c tin tng vo h thng KSNB chnh ca chu trnh bn hng,phi thu v thu tin c th ngn nga,pht hin kp thi cc sai st trng yu 3.C vn phi a v th qun l v th gii trnh ca BG lin quan n cc im yu ca h thng KSNB v chu trnh bn hng,phi thu v thu tin
C hi lng vi kt qu kim tra hay khng? (Y/N) Y
Tham chiu
kin hoc pht hin Thc hin kim tra c bn mc trung bnh Thc hin kim tra c bn mc trung bnh
V d 2:
CNG TY KIM TON V K TON AAC AUDITING AND ACCOUNTING COMPANY Khch hng: C.Ty CP ABC Nin k ton: Nm 2009 Mc ch: nh gi RRKS i vi cc khon vay. Ngi lp: Ngi kim tra: Ngi sot xt: Ngy: 18/3/2010 Ngy: Ri ro kim ton C nh hng nghim trng n BCTC
Cu hi
1. Khch hng c thng xuyn i chiu tin vay vi ngi cho vay khng? 2. Khch hng c theo di c khon tin li phi tr cho ngi cho vay khng? 3. Khi tin hnh cho vay n, khch hng c tnh n hiu qu s dng ca ng vn i vay hay khng? 4. Khch hng c theo di thi hn tr n ca tng mn vay khng?
No No Yes Yes
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5. Cc hp ng vay c c theo di y khng? 6. Vic hch ton cc khon i vay c ng k khng? 7. Khch hng c i vay vi li sut qu vi quy nh khng? Kt lun: HTKSNB: Tt Bnh thng X RRKS: Thp Trung bnh X
Yes Yes No Khng tt Cao
Vic s dng Bng Cu hi nh trn kim ton vin AAC thng p dng vi cc n v khch hng c qui m hot ng ln, c cu t chc ca b my k ton phc tp Cn i vi nhng khch hng c quy m hot ng nh, b my k ton n gin hoc c quy m ln nhng mi i vo hot ng c mt khong thi gian tng i ngn, b my k ton cha n nh v cha c quy nh r rng v quy ch kim sot ni b th kim ton vin AAC ch thc hin phng vn trc tip kt hp vi mt s k thut khc m khng cn s dng bng cu hi gim bt khi lng cng vic ca kim ton vin. S d AAC c th thc hin nh vy v lc ny kim ton vin phi nh gi ri ro kim sot l cao v phi tng vic thc hin cc th nghim c bn. Tu thuc vo tng khch hng c th m Bng cu hi ca AAC c th b sung hoc rt ngn cc ni dung khng cn thit. Nh trn trnh by, trong qu trnh lm vic kim ton vin c th phng vn bt k khi no nu thy nghi vn mt vn hay pht hin ra sai phm. Mt v d: Kim ton vin AAC kim ton nm 2009 cho Cng ty XYZ, khi tin hnh kim ton ti khon Tin mt, kim ton pht hin ra cc sai st trong cc nghip v chi tin v th hin trn giy lm vic nh sau:
CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty XYZ Ch : Ti khon 111 Nin : 31/12/2009 Ngi lp Ngi kim tra Ngy Ngy Trang 2./...
Chng t Ni dung SH PC 125 PC 140 NT 11/10/2009 Chi tin tip khch Chi lng thng 11
TK 642
S tin 70.000.000
Ghi ch Phiu chi khng ghi ngy thng chi tin. Bng thanh ton lng khng c k nhn y ca cn b cng nhn vin.
5/11/2009
334
120.000.000
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PC 250
21/12/2009
Thanh ton tin chi ph bc xp.
6278
720.000
Khng c ho n ti chnh.
Khi cc sai st trn c pht hin, kim ton vin AAC phng vn v cc vn trn, k ton tr li nh sau: Phiu chi khng ghi ngy thng, bng thanh ton lng khng c ch k ca nhn vin l do s sut ca k ton, cn thanh ton chi ph bc xp khng c ho n ti chnh l do n v tin hnh thu ngoi tho thun n gi bng ming kim ton vin nghi b sung. Nh vy, nh phng vn quan st m kim ton vin a ra c nhn nh chnh xc hn, v d: kim ton vin khng bit nhng vic lm ca khch hng l gian ln hay sai st, bng phng vn quan st kim ton vin s thu thp c nhiu bng chng a ra kt lun ng n, chp nhn s liu hay a ra kin loi tr. 2.2.2.5. Tnh ton. Ti AAC, tnh ton l k thut c kim ton vin s dng xuyn sut trong qu trnh kim ton chnh thc. K thut tnh ton thng c p dng khi kim ton cc ti khon, nghip v mang nhng c th v s hc, v d nh: khu hao, chi ph tr trc (phn b), chi ph li vay hay cc nghip v thanh ton gm nhiu chng t, ho n... Vic tnh ton ca kim ton vin AAC c th hin nh th no trn giy t lm vic l ty vo tng ti khon. - i vi cc ti khon s liu tnh ton n gin th kim ton vin s th hin trn giy t lm vic. - Cn nhng ti khon m vic tnh ton phc tp th kim ton vin s s dng my tnh c nhn c trang b cc phn mm tin ch tnh ton li s liu. V th t c kim ton vin th hin c th trn giy t lm vic. V d nh: mun tnh ton li xem vic tnh khu hao ca n v ng hay cha, thay v ngi tnh li bng tay th kim ton vin s dng phn mm Excel nhp s liu v cng thc vo bng do kim ton vin thit k, t kim ton vin s nhanh chng tm c kt qu. Vi kt qu va tnh c em i chiu vi bng khu hao ca n v, kim ton vin s a ra c kin v tnh chnh xc v mt s liu ca n v.
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Ngoi ra, kim ton vin cn tnh ton li s liu trn chng t nh: tnh ton li khon thnh tin trn ha n, mc thu sut, tng cng trn phiu nhp-xut kho... Nhng vic tnh ton khng n thun ch dng li . C th: - i vi khch hng mi ca AAC: kim ton vin s tin hnh tnh li s d u k. Tc l thng qua s sch, chng t kim ton vin s xc nh s d cui k ca cc ti khon. Tip n, thu thp cc bng chng ng tin cy v s pht sinh n v s pht sinh c trong k. T kim ton vin s d dng xc nh c s d u k ca cc ti khon. Kim ton vin thc hin tnh ton, xc nh li s d u k khi s liu ca n v cha c kim ton nm trc hoc c kim ton nhng kim ton vin khng cm thy chc chn. Vic tnh ton ny rt t khi kim ton vin th hin trn giy t lm vic, hu nh l khng. - i vi khch hng c ca AAC: V c AAC kim ton nm trc nn s d u k nm nay chnh l s d cui k ca nm trc c kim ton chuyn sang. Kim ton vin ch cn i chiu vi h s kim ton nm trc. Vy nn kim ton vin ch i vo xem xt li vic tnh ton ca n v. Sau y l mt vi v d v k thut tnh ton ca AAC trong qu trnh kim ton chnh thc: V d 1; Ti Cng ty A, khi kim ton vin kim ton ti khon 351_ Qy d phng tr cp mt vic lm. Nhn vo Bng Cn i S Pht Sinh, kim ton vin thy c trong nm 2009 ti khon 351 khng c s pht sinh (cng ty khng trch lp qu d phng tr cp mt vic lm). S d hin ang tn ti l s d t u nm (tc l ca cui nm 2008 chuyn sang). xem xt vic khng trch lp qy ny ca n v khch hng l ng hay sai, kim ton vin tin hnh tnh ton li v th hin trn giy t lm vic nh sau:
CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty A Ch : Ti khon 351 Nin : 31/12/2009 SDK: 226.577.849 SPSN: SPSC: SDCK: 226.577.849 PY Ngi lp Ngi kim tra Ngy Ngy Trang 1./1
PY
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Kt lun: ng s liu CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty A Ch : Ti khon 351 Nin : 31/12/2009 Mc tiu: - m bo Qy d phng tr cp mt vic lm l c thc. Kim tra trch qu d phng tr cp mt vic lm: Trong nm n v khng trch thm qu d phng tr cp mt vic lm Tng qu lng nm nay ca n v: 1.139.690.036 (*) 1%x(*) 11.396.900 3%x(*) 34.190.701 (1) S d u k ca d phng tr cp mt vic lm: 226.577.849 (2) (2)>(1) nn khng trch thm qu d phng tr cp vic lm. ng qu d phng tr cp mt vic lm ca n v. Ngi lp Ngi kim tra Ngy Ngy Trang 1./2
Nh vy, qua vic tnh ton kim ton vin bit c v sao trong nm n v khng trch qu d phng tr cp mt vic lm v a ra kt lun v s liu ca n v. V d 2: Cng ti Cng ty A, mt kim ton vin thc hin kim ton ti khon 142, 242. Kim ton vin dng phn mm Excel tnh li bng phn b chi ph tr trc ca n v. Sau khi tnh ton trong ny tnh c nhn ca mnh, kim ton vin th hin trn giy t lm vic nh sau:
CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty A Ch : Ti khon 142,242 Nin : 31/12/2009 TK142 SDK: SPSN: SPSC: SDCK: 53.280.000 65.025.957 52.718.433 65.587.524 TK 242 40.000.000 454.545.455 100.909.091 393.636.364 Ngi lp Ngi kim tra Ngy Ngy Trang 1./1
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CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty A Ch : Ti khon 351 Nin : 31/12/2009 Ngi lp Ngi kim tra Ngy Ngy Trang 1./2
Mc tiu: - m bo chi ph tr trc l c thc. Kim tra li tnh ton ca Bng tng hp phn b ca vic phn b chi ph tr trc vo cc ti khon chi ph lin quan: Sau khi tnh ton li Bng phn b ca n v, c s chnh lch nh sau: S liu n v 51.321.776 100.909.091 S kim ton tnh 65.800.603 100.909.091 Chnh lch (14.478.836) (i) -
TK 142 TK 242
(i) Nguyn nhn do 3 cng c, dng c tn u k n v cha thc hin phn b y vo chi ph trong k
2.2.2.6. K thut phn tch. K thut phn tch c AAC p dng trong giai on ny ch nm mc tng i. Vic s dng k thut phn tch ch dng li mc phn tch bin ng ca khon mc qua vic so snh s thay i ca mt s d ti khon gia k hin ti v nhng k trc . Trong giai on ny, tuy Trng on kim ton phn cng cho tng thnh vin trong nhm m nhn kim ton nhng ti khon khc nhau, ty vo trnh v kinh nghim ca tng thnh vin khi bc vo kim ton chnh thc. Nhng vic phn tch s bin ng v mt s liu ca s d cui k tng ti khon s do trng on kim ton thc hin da trn Bo co ti chnh ca khch hng cung cp v a ra Bng s liu tng hp phn tch (theo mu ca VACPA). V d: i vi khon mc Tin v cc khon tng ng tin. Khi tin hnh kim ton chnh thc ti Cng ty Y, trng on kim ton AAC phn cng cho mt thnh vin trong nhm kim ton khon mc ny. Nhng, trc ht vic phn tch xu hng bin ng s d cui k ca khon mc ny s do trng on thc hin. V di y l Bng S Liu Tng Hp Tin v Cc Khon Tng ng Tin do trng on AAC thc hin ti Cng Ty Y:
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CNG TY TNHH KIM TON V K TON AAC Tn khach hang: Cng ty Y Ngy kha s: 31/12/2009 Ni dung: BNG S LIU TNG HP TIN V CC KHON TUNG NG TIN Ngi thc hin Ngi soat xet 1 Ngi soat xet 2
D110 Tn Tr.Hin Th.Hin
1/1 Ngay 6/3 7/3
TK
Din gii
Giy t chi tit
31/12/2009 Trc KT 3,162, 701 3,162,7 01 _ _
iu chnh thun _ _ _
31/12/2009 Sau KT _ _
31/12/2008 Sau KT 414,686,351 414,686,351
Bin ng Gi tr (411,523,6 50) (411,523,6 50) T l (99.24) % (99.24) % Ghi ch
111 111 1 111 2 111 3 112 112 1 112 2 112 3
Tin mt ti qu Tin mt VN Tin mt ngoi t Vng, bc, kim kh qu, qu
Tin gi ngn hng Tin gi ngn hng VN Tin gi ngn hng ngoi t
3,482,574,7 92 3,482,574,7 92 _
_ _
685,389,601 685,389,601
2,797,185,1 91 2,797,185,1 91
408.12 %
Vng, bc, kim kh qu, qu
Tng cng c/c TB,GL vvv xxx PY c/c
TB,GL: Khp vi s liu trn bng CPS v S Ci
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PY: Khp vi bo co kim ton 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
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Sau , kim ton vin hoc tr l kim ton vin m nhn kim ton ti khon s tm hiu, ng thi th hin s bin ng ca khon mc bng li v nguyn nhn gy ra s bin ng trn giy t lm vic ca mnh. C th: ti Cng Ty Y nh sau:
CNG TY KIM TON V K TON AAC Tn khch hng: Cng ty TNHH Y Ch : Tin v cc khon tng ng tin Nin : Nm 2009 Phn tch: S d cui k ca tin mt nm nay gim so vi nm 2008 l 99,24%. S chnh lch ny mang tnh cht thi im. S d cui k ca tin gi nm nay tng so vi nm 2008 l 408,12%. S chnh lch ny mang tnh cht thi im. S bin ng trn cn do ngy 31/12 n v np tin mt vo TK Ngn Hng s tin: 1.700.780.000 s kim tra tnh c thc ca ni dung trn. Ngi lp Thin Ngi kim tra Tr.Hin Ngy 06/3/2010 Ngy 07/3/2010
Trang 2./3
Ni chung, da trn vic phn tch trn nu thy c s bin ng ln hay bt thng th kim ton vin tin hnh kim tra, xem xt cc nguyn nhn gy ra s bin ng bt thng, i chiu gia cc s liu trn cc s snh k ton vi chng t pht sinh, tnh ton li khon mc c bin ng, so snh chng vi kt qu ca n v c kim ton. Nu nh s liu trung khp th c th c ngha l mc tiu kim ton t c, chng t khon mc ca n v c kim ton phn nh trn bo co ti chnh l trung thc v hp l. Cn nu c s chnh lch th kim ton vin s tin hnh kim tra, tm hiu nguyn nhn ca s chnh lch . Tm li, cc kim ton vin ca AAC hu nh s dng phn tch nh hng cho cc th nghim c bn. Tuy nhin, v k thut ny i hi rt nhiu kinh nghim v u c phn on, gn nh ch c cc kim ton vin trng on p dng. Thc t cho thy phn tch vn ang l mt k thut c cc kim ton vin ch trng pht trin. Nhn xt chung v giai on thc hin kim ton: Trong giai on ny, cc k thut thu thp bng chng ca kim ton vin AAC s dng c u v nhc im nh sau:
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u im: Kim ton vin vn dng c cc k thut ph hp vi tng thi im. Gip kim ton vin a ra c cc quyt nh kp thi i vi vic a ra kin v bo co ti chnh. c bit: Vi k thut xc nhn, kim ton vin linh hot trong vic gi th xc nhn, thit k c mu th xc nhn r rng c th. Xc minh ti liu rt chi tit, gip kim ton vin pht hin nhiu sai st trong qu trnh kim ton chnh thc. p dng k thut tnh ton ph hp vi tng i tng, s dng phn mm ng dng Excel i vi cc ti khon phi tnh ton nhiu v phc tp, t gip kim ton vin tit kim c thi gian.
Nhc im: bn cnh nhng u im ni trn, trong qu trnh kim ton chnh thc ny vn cn nhng mt hn ch trong qu trnh kim ton vin s dng cc k thut thu thp bng chng: - k thut kim k, a s kim ton vin ch s dng bin bn kim k ca n v khch hng ch khng tin hnh thc hin kim k hay chng kin kim k. - K thut quan st t c th hin trn giy t lm vic. - i vi k thut phn tch, vic s dng k thut ny trong giai on thc hin kim ton ch yu ch dng li vic phn tch bin ng ca s d cui k ny so vi s d cui k trc. 2.2.3. Giai on kt thc kim ton. Sau khi kt thc giai on kim ton chnh thc, kim ton vin i vo giai on cui cng ca mt cuc kim ton l kt thc kim ton. giai on ny kim ton vin s tng hp, kt lun v lp bo co ti chnh. Thc t AAC, trong giai on ny kim ton vin khng p dng nhiu k thut thu thp bng chng c kt lun tng qut v bo co ti chnh. Thng th kim ton vin sot xt li giy t lm vic v phng vn k ton trng v nhng vn cn cha r. ng thi, kim ton vin s thu thp gii trnh ca Ban Gim c. y l loi hnh bng chng c bit m kim ton vin AAC hay s dng nht. V s lu vo trong h s kim ton. Sau kim ton vin s thng nht vi n v khch hng v cc bt ton iu chnh i vi cc khon mc trn bo co ti chnh cn tn ti sai st. Cc bt ton iu chnh s c lu vo File kim ton. Mu Gii trnh ca Ban gim c ti cng ty CP ABC:
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CNG HA X HI CH NGHA VIT NAM c lp - T do - Hnh phc ----------------x-------------TH GII TRNH CA BAN GIM C Knh gi: Cng ty TNHH Kim ton v K ton AAC Th ny c lp ra nhm phc v vic kim ton Bo co ti chnh cho nm ti chnh kt thc ngy 31/12/2009 ca Cng ty C phn ABC, nhm a ra kin v tnh trung thc v hp l ca bo co ti chnh, trn cc kha cnh trng yu, v tnh hnh ti chnh, kt qu hot ng kinh doanh v lu chuyn tin t ca Cng ty ph hp vi Chun mc k ton, Ch k ton doanh nghip Vit Nam v cc quy nh php l c lin quan. Trong phm vi trch nhim v s hiu bit ca mnh, chng ti xc nhn cc vn sau: (1) Chng ti khng nh l bo co ti chnh c lp v trnh by trung thc, hp l trn cc kha cnh trng yu v ph hp vi Chun mc k ton, Ch k ton doanh nghip Vit Nam v cc quy nh php l c lin quan.
(2) Chng ti chuyn cho kim ton vin ca Cng ty TNHH Kim ton ABC xem xt tt c cc ti liu,
chng t, s sch k ton lin quan, k c cc bin bn hp Hi ng qun tr v Ban Gim c lin quan n hot ng ca Cng ty. (3) Chng ti khng nh l cung cp ton b cc thng tin v cc bn c lin quan. (4) Cng ty tun th tt c cc iu khon quan trng ca cc hp ng c nh hng trng yu n bo co ti chnh. Khng c bt k hnh vi khng tun th no lin quan n cc yu cu ca cc c quan c thm quyn, c th c nh hng trng yu n bo co ti chnh. (5) Cc yu t sau y c ghi nhn mt cch ng n v trong trng hp cn thit cc thng tin thch hp c nu ra trong phn thuyt minh bo co ti chnh: a. S d v nghip v c thc hin vi cc bn c lin quan. b. Tha thun v kh nng mua li cc ti sn c chuyn nhng trc y. c. Cc ti sn c em i th chp. (6) Chng ti khng c bt k mt k hoch hay d tnh no c th lm sai lch ng k s liu k ton bng cch phn loi ti sn v khon n c phn nh trong bo co ti chnh. (7) Chng ti khng c bt k mt k hoch no nhm thu hp quy m hot ng, khng c k hoch hay d tnh no c th dn n tnh trng hng tn kho ng hoc lc hu; v khng c bt k mt khon hng tn kho no c hch ton vi gi tr cao hn gi tr thc hin thun. (8) Cng ty l ch s hu tt c cc ti sn trn bo co ti chnh v khng c bt k mt ti sn no ang c cm c, th chp hoc b cm gi. (9) Tt c cc khon n, cam kt vay v cc khon bo lnh ca Cng ty vi bn th ba c Cng ty hch ton v gii trnh trong phn thuyt minh Bo co ti chnh. (10) Hin ti, ngoi s kin nh trnh by trn Thuyt minh Bo co ti chnh, Cng ty khng c bt k s kin no khc pht sinh sau ngy kt thc k k ton nm c nh hng n Bo co ti chnh hoc gii trnh trong phn thuyt minh. Trn trng, Hu, ngy 17 thng 03 nm 2010 Gim c
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Nhn xt chung v giai on kt thc kim ton: u im: Kim ton vin thu thp v s dng loi hnh kim ton c bit Th gii trnh ca Ban Gim c nhm mt phn xc minh tnh trung thc v hp l ca Bo co ti chnh. Cha p dng c nhiu k thut thu thp bng chng cho giai on kt thc kim ton ny.
Nhc im: -
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PHN III: BIN PHP HON THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH KIM TON V K TON AAC. 3.1. Nhn xt chung v k thut thu thp bng chng kim ton trong kim ton bo co ti chnh ti cng ty TNHH kim ton v k ton AAC. 3.1.1. Thun li. Cng ty TNHH Kim ton v k ton AAC l cng ty ang ngy cng pht trin v t c nhiu thnh tu ng k trong nhiu nm lin. Hin nay, Cng ty khng ch pht trin v tr thnh thng hiu Nng m cn c khu vc Min Trung Ty nguyn v mt s tnh thnh pha Nam, Bc. S pht trin y mt mt ch quan l nh vo i ng nhn vin nhit tnh, lun c gng v cng ty. Vi nhng kin thc c trang b y v lun c gng tm ti hc hi nng cao hiu bit chuyn su v lnh vc kim ton nn tt c cc nhn vin cng ty ang c nhng cng hin ng c ghi nhn. Trong mi cuc kim ton ni ring, s thnh cng l ch kim ton vin c th a ra nhng nhn nh chnh xc v tnh hnh ca doanh nghip. t c iu ny, cc k thut thu thp bng chng kim ton ng gp khng nh. Nhng trc ht vn l nh vo nhn t ch quan l con ngi. Cc nhn vin ca AAC u c kinh nghim v kin thc chuyn ngnh vng chc nn khi thc hin k thut thu thp bng chng u mang li hiu qu, thu thp c nhng bng chng c tin cy cao. Bn cnh , cng ty AAC cng thit lp cho mnh cc k thut gn nh rt tt v nhiu th tc rt c hiu qu. C th: - i vi k thut quan st - phng vn: Cng ty AAC thit lp c cc bng cu hi rt chi tit v tp trung c ton b cc vn c coi l quan trng c th nh hng n Bo co ti chnh c kim ton t c th nh gi c ri ro tim tng, ri ro kim sot, to iu kin thun li cho vic thc hin cc th nghim kim sot sau ny. Khng ch thc hin khi bc u trong giai on lp k hoch m vic quan st, phng vn ny c thc hin rt linh hot trong sut qu trnh kim ton, nht l giai on thc hin kim ton chnh thc, i khi c th c thc hin do nhu cu pht sinh khi kim ton vin quan st thy nhng du hiu bt thng, c nhiu vn pht sinh cn tm
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hiu, nhng cc nhn vin ca AAC bit cch vn dng rt hiu qu mc d cha c s chun b k t trc. - i vi k thut xc nhn: AAC c lp cc mu th xc nhn ph hp cho tng mc ch v trng hp (mu th xc nhn c in sn s d v mu th xc nhn ngh in vo s d). ng thi, kim ton vin rt linh ng trong cc tnh hung, v d: khi khng nhn c xc nhn hay xc nhn khng khp th vic thc hin cc th tc b sung s c kim ton vin AAC cn nhc, trnh tnh trng b ng khi ma kim ton ang ti gn v thi gian chnh thc khng cho php. Bn cnh kt cu th xc nhn m bo ni dung cn thit th vic thng xuyn s dng th xc nhn dng c s d to iu kin c li hn cho kh nng nhn c phn hi cao nht. Ngoi ra, vic thu thp bng chng kim ton mang li hiu qu cng mt phn nh vo vic nhng qui nh v cch thc trnh by, lu tr cc h s c cung cp. V d: cc bin bn xc nhn hay kim k, AAC qui nh mt k hiu ring trn giy lm vic (CC1, CC2,...) Cc bc thc hin trong k thut tnh ton cng phi c ghi li r rng. Mi kim ton vin s chu trch nhim thu thp cc loi bng chng lin quan n ti khon mnh ph trch v nh tham chiu. Nhng qui nh ny gip cho vic s dng bng chng c thun tin hn. Ngoi ra, cc h s lm vic cn c s dng cho cc cuc kim ton nhng nm ti, v vy trnh by mt cch r rng s to iu kin kim ton vin nm sau d nm bt tnh hnh. 3.1.2. Hn ch. Bn cnh nhng mt thun li m Cng ty TNHH Kim ton v k ton AAC thc hin c, th cng c nhng hn ch khng km phn ng quan tm n. C th: - Vi k thut quan st phng vn, cc bng cu hi nhm nh gi v h thng kim sot ni b, ri ro tim tng, ri ro kim sotkhng phi bt k cuc kim ton no cng c cc kim ton vin AAC thc hin. C rt nhiu cuc kim ton, kim ton vin b qua nhng cng vic n, khin cho cuc kim ton khng tp trung ngay c vo vn trng tm t giai on lp k hoch. T , kim ton vin s khng khoanh vng c ri ro, tn nhiu thi gian v gp nhiu kh khn trong vic i vo kim ton chnh thc. - i vi k thut kim k, kim ton vin AAC hu nh ch s dng Bin bn kim k ca khch hng. Rt t khi kim ton vin tham gia kim k ti ngy kt
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thc nin vi khch hng hay kim k li sau ngy kt thc nin . y l do sc p bi thi gian kim ton, do tn km thi gian v chi ph. V vy, mc d trong kim ton, cn c nhiu k thut thay th nh xc minh ti liu Tuy nhin cht lng bng chng thu thp ca kim ton vin trong qu trnh kim ton s gim st. - K thut phn tch: trong hu ht cc cuc kim ton vic phn tch t khi c kim ton vin AAC th hin trn giy lm vic, v a phn ch c trng on kim ton tin hnh phn tch, v th cc thnh vin khc trong on kim ton s khng c thng tin no ca vic phn tch ny. Mc d, khi thnh vin no ph trch khon mc no cng c s phn tch no cho khon mc mnh kim ton song mc p dng cc k thut ny cn nhiu hn ch. Thng ch s dng cc phng php v phn tch xu hng thy s bin ng ca cc ch tiu. T tm nguyn nhn ca s bin ng . Thm vo , trnh kim ton vin c v hiu ht v th tc phn tch cn nhiu bt cp (ch yu kim ton vin i vo kim tra chi tit nhiu hn i vi p dng k thut ny). 3.2. nh hng chung v hon thin k thut thu thp bng chng kim ton ti Cng ty TNHH Kim ton v k ton AAC. T nhng hn ch v vic p dng k thut thu thp bng chng ni trn, em xin xy dng mt s nh hng nhm hon thin k thut thu thp bng chng kim ton ti cng ty TNHH Kim ton v k ton AAC nh sau: - Tng cng vic s dng cc Bng cu hi nh gi h thng kim sot ni b, ri ro tim tng, ri ro kim sot mc ti a c th. - Quan st chng kin kim k: s dng mu Chng trnh quan st chng kin kim k ca Hi kim ton vin hnh ngh Vit Nam. - Xy dng chng trnh kim k v tham gia trc tip vo vic kim k cng vi n v khch hng. - Thc hin c th ha hn cc ch tiu phn tch. Ngoi cc nh hng nu trn, vic to lp c uy tn v nim tin i vi khch hng l v cng quan trng. V th cng ty lun phi nng cao cht lng dch v ca mnh vi mt mc ph kim ton ph hp. Cn qun trit y vic p dng ng n v c hiu qu hn na cc k thut thu thp bng chng kim ton.
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C nh hng o to i ng nhn vin lnh ngh, thng xuyn cho nhn vin i tp hun cp nht cc thng tin mi v ngnh. Tng cng cc trang thit b phc v cho cng tc ca nhn vin trong Cng ty. Ngy cng phi hon thin chng trnh lm vic, hc hi cc Cng ty khc p ng nhu cu ca th trng. Nng cao hn na cht lng ca bng chng kim ton thu thp. 3.3. Bin php hon thin k thut thu thp bng chng kim ton trong kim ton bo co ti chnh ti cng ty TNHH Kim ton v K ton AAC. Vi nhng hn ch trong qu trnh p dng k thut thu thp bng chng kim ton ca Cng ty TNHH Kim ton v k ton AAC, nu khc phc c th hiu qu ca cc cuc kim ton s c ci thin hn rt nhiu. V vy, bng vn kin hc c trng v nhng nghin cu qua t thc tp v qu trnh i thc t cng cc anh, ch trong Cng ty Kim ton v K ton AAC va qua, em xin c a ra mt s bin php nhm hon thin hn vic p dng cc k thut thu thp bng chng kim ton nh sau: 3.3.1. Phng vn, Quan st, chng kin kim k. 3.3.1.1. i vi phng vn: Nh nu ra trn, trong qu trnh phng vn Cng ty TNHH Kim ton v k ton AAC c s dng cc Bng cu hi thu thp bng chng kim ton. Nhng mc s dng vn cha cao v thi gian ca cuc kim ton thng b hn ch. V vy, tng cng vic s dng cc Bng cu hi trn Cng ty phi a ra nguyn tc: Bt buc trong cc cuc kim ton, kim ton vin phi thc hin y vic phng vn cc c nhn trong n v khch hng bng vic xy dng cc Bng cu hi di dng c thit k sn. nhm nng cao cht lng ca bng chng kim ton thu thp c. 3.3.1.2. i vi quan st chng kin kim k: Mc d p dng chng trnh kim ton mu ca Hi Kim Ton Vin Hnh Ngh Vit Nam (VACPA) nhng cng ty AAC vn cha thc s p dng trit cc biu mu m VACPA a ra. Vy nn, vic th hin quan st kim k trn giy t lm vic ca kim ton vin AAC cn rt hn ch. Chnh v vy, i vi cng vic ny, thay v kim ton vin phi ghi li c th trn giy t lm vic rt tn thi gian, i khi ghi nh vy kim ton vin li ghi chp s si th kim ton vin AAC nn s dng mu Chng trnh quan st, chng kin
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kim k ca VACPA ban hnh. Nh vy, s gip kim ton vin th hin c nhng g mnh quan st c mt cch r rng m khng tn nhiu thi gian. V d c th mu Chng trnh quan st chng kin kim k Hng tn kho nh sau:
CNG TY Tn khch hng: Ngy kha s: Ni dung: CHNG TRNH QUAN ST, CHNG KIN KIM K HNG TN KHO MC TIU D531 Tn Ngi lp CT Ngi sot xt 1 Ngi sot xt 2 75/84 Ngy
A.
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. 5. 6. Ngy kim k: a im kim k: KTV tham gia kim k: Thnh vin DN tham gia kim k/Chc v 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 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. 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 Tham chiu 4. Khch hng tun th quy trnh kim k theo ti liu hng dn C Khng Khng p dng C Khng Khng p dng
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Tham chiu
Khng
Khng p dng
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 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: Ch k ca ngi thc hin:_______________
3.3.2. Hon thin k thut kim k: K thut kim k t c kim ton vin AAC thc hin nh trnh by phn trn. Ch yu kim ton vin ch s dng li Bin bn kim k ca n v khch hng. iu ny khng em li hiu qu ti a theo ng bn cht ca k thut kim k mang li. ng thi chng trnh kim k chnh ca Cng ty cng cha thc s hiu qu. Chnh v vy, vi vn kin thc c hn ca mnh, em xin a ra mt s kin v vic kim k nhm hon thin nhc im trn ca cng ty vic thu thp bng chng kim ton c hiu qu hn. SVTH: Trn Th Minh Tm_K13KKT5 Trang 76
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Kim k lun phi c thc hin theo quy trnh gm 3 bc sau

Chun b kim k.
Thc hin kim k
Kt thc kim k
Kim k thng c thc hin vi cc khon mc nh: tin mt, hng tn kho, ti sn c nh. Di y l mt vi kin nhm hon thin thm chng trnh kim k ca Cng ty, c th: 3.3.2.1. Kim k qu tin mt. a. Chun b kim k: Trong giai on chun b kim k ny, kim ton vin cn thc hin cc cng vic nh sau:
Xc nh ngun nhn s: tc l kim ton vin phi xc nh c ai l ngi
tham gia vo vic kim k. Ngoi kim ton vin tham gia kim k, kim k qu s thng c s tham gia ca Th qu, K ton Trng (hoc gim c), nhn vin kim k (nu kim ton vin ch chng kin kim k), kim sot vin ca n v khch hng.
Chun b hin vt: kim ton vin phi chun b dng c phc v cho vic kim
k: my m tin, my soi tinv biu mu ghi kt qu kim k.

Nim phong qu: trc khi kim k, vic quan trng nht kim ton vin cn
phi lm l nim phong qu. C th l nim phong kt, nim phong cc vt dng ct gi tin mt m n v khch hng s dng
Yu cu lp bin bn: y l cng vic cn thit cng c tnh php l ca
cng vic kim k v cng l cho cng vic kim ton c d dng trong vic quy trch nhim sau ny. Vi th qu: Cam oan tin mt c ti qu l ca n v, cam kt v bin php x l trong trng hp th qu vi phm quy kt trch nhim v n s gip kim ton vin trong vic x l cc sai phm do li c hoc khng c ca th qu.
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Vi k ton qu: Cam oan thc hin vic ghi chp y v c chng t hp l, hp php nhm chng minh tnh trung thc hp l v trnh tnh trng khai khng ca k ton cng ty v mt mc ch g .
Kha s k ton: vic kha s ny s do k ton thc hin.
b. Tin hnh kim k.

M nim phong qu: Kim ton vin phi m nim phong qu trc s chng
kin ca nhng ngi tham gia.

Phn loi tin: Sau khi m nim phong qu kim ton vin s tin hnh phn
loi tin theo tng loi c th.

Kim tin: Tin sau khi c phn loi, kim ton vin dng cc dng c kim
tin chun b kim v ghi chp trc tip vo biu ghi kt qu kim k. c. Kt thc kim k. Kt thc kim k, kim ton vin hon thnh Bin bn kim k qu tin mt tn thc t ti thi im kim k vi ni dung c th: S d theo s qu: phiu thu (n s, ngy), phiu chi (n s, ngy); tn tin mt theo cc s sch k ton: VND; tn tin mt theo thc t (kim k theo tng loi t tin: 500.000, 200.000,100.000, , s t, thnh tin), chnh lch thc t so vi s sch, l do xy ra chnh lch. 3.3.2.2. Kim k hng tn kho. a. Chun b kim k: Kim ton vin phi yu cu khch hng ngng nhp, xut hng tn kho ti kho vo thi im ny. Thnh phn kim k phi m bo tnh khch quan v ph hp: t nht l phi c Th kho, K ton kho hng v mt ngi b phn khc c lp khng lin quan. V i khi kim ton vin phi s dng kin ca cc chuyn gia kim k ti sn v c nhng loi hng tn kho khng th cn, o, ong, m c nh khi kim k mt s loi ha cht Yu cu th kho sp xp li kho hng chun b cho cng vic kim k thc t. Cn chia tch ring hng hng, li, hng gi, hng ch xut kho... thun tin cho vic i vo kim k chnh thc. b. Thc hin kim k: Khi tin hnh kim m hng tn kho phi m theo tng loi hng c sp xp sn khng b m trng, trong qu trnh cn, o, ong, m ng thi
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i chiu vi th kho m th kho ghi chp. m xong l hng ha, vt t no th nn cht li c th bng vic dn mt mnh giy, ng du, k tn ghi r thi im kim k. Kim ton vin nn ngh cc thnh vin trong ban kim k u phi ghi chp khi kim m v lin tc i chiu m bo s chnh xc, khch quan v s lng. c. Kt thc kim k: Kim ton vin a ra bin bn kim k hng tn kho ti n v: phng php kim k, ni dung kim k, s lng hng tn kho thc t ti thi im kim k (tn hng, n v tnh, s lng, tng s), s lng hng ha tn kho theo s sch k ton, chnh lch, kt lun. 3.3.2.3. Kim k ti sn c nh a. Chun b kim k: Chun b nhn s: Kim ton vin cn ch rng ty theo m hnh qun l ti sn ca n v m kim ton vic chun b nhn s kim k cng s khc. Trng hp doanh nghip nh, qun l ti sn theo kiu tp trung th nhn s cho cuc kim ton s t. Cn nu doanh nghip ln, qun l ti sn theo kiu phn tn, th kim ton vin cn chun b nhn s nhiu hn. Yu cu: kim ton vin phi yu cu n v phn loi ti sn nhn gi h, nhn gia cng, ti sn khng thuc quyn s hu ca doanh nghip mt cch ring bit. ng thi, phi yu cu k ton v th kho (hoc b phn qun l s dng ti sn) i chiu v cht s liu v mt lng ca cc ti sn trc khi kim k. b. Thc hin kim k:
Tt c cc b phn phi bt u kim k v kt thc kim k cng mt lc, v nu khng bt u v kt thc cng nhau th v d c mt b phn kim k trc trong khi cc b phn khc cha hoc ang kim k, lc ny n v c th di chuyn ti sn t b phn ny sang b phn khc dn ti kt qu kim k s khng chnh xc.
Khi kim k kim ton vin phi la chn phng php kim k l theo vng, l hoc khi vic kim k tit kim c thi gian, trnh ln xn gy nhm ln. c. Kt thc kim k:
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Bin bn kim k phi c lp di s chng kin ca c hai bn l n v c kim ton v kim ton vin, sau kim ton vin lu mt bn lm bng chng kim ton cho cng vic kim ton ca mnh. Yu cu chung ca bin bn kim k l phi ch r c s lng ti sn thc t c ti thi im kim k, so vi s sch ghi chp th thc t chnh lch l bao nhiu v l do ca s chnh lch. 3.3.3. Hon thin k thut phn tch. Th tc phn tch c th c p dng cho hu ht cc giai on ca qu trnh kim ton. Trong giai on lp k hoch, nu s dng tt vic phn tch, kim ton vin c th c c ci nhn bao qut v chnh xc v tnh hnh cng ty, qua a ra c nhng k hoch kim ton c th v cc th nghim chi tit trong giai on tip theo. Vic p dng hiu qu k thut phn tch lc ny s gip cng vic kim ton tr nn d dng hn, v c mc tiu v hng i c th. Trong cc cuc kim ton ca kim ton vin AAC, tuy k thut phn tch cng c s dng nhng vn cn rt hn ch, vic phn tch ch dng li vic phn tch xu hng l ch yu. Cn i vi phn tch t sut th rt cn hn ch. V vy, em xin b sung thm mt vi ch tiu phn tch t sut nhm hon thin hn cho k thut thu thp bng chng ny. 3.3.3.1. Phn tch tnh hnh chung ca bo co ti chnh a. S dng cc t sut th hin hiu qu hot ng. Khi s dng k thut phn tch, kim ton vin nn phn tch hiu qu hot ng ca n v khch hng qua cc t sut nh sau:
Kh nng sinh li trn doanh thu
Li nhun Doanh thu Li nhun trc thu Tng ti sn bnh qun Li nhun sau thu Vn ch s hu bnh qun Li nhun trc thu + Chi ph li vay
Kh nng sinh li trn ti sn (ROA)
Kh nng sinh li trn vn ch s hu(ROE)
Kh nng sinh li kinh t ca ti sn (RE)
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Tng ti sn bnh qun Vi nhng ch tiu ny, kim ton vin c th xem xt tnh hnh hot ng ca doanh nghip trong nm kim ton. Qua , rt ra cc nhn xt phc v cho qu trnh kim ton ca mnh. V d: i vi ch tiu kh nng sinh li trn doanh thu, khi kim ton vin tnh ton s liu v thy rng kh nng sinh li trn doanh thu ca k ny tng so vi k trc. Kim ton vin c th kt lun y l mt du hiu tt v chng t tnh hnh kinh doanh hot ng ca doanh nghip ang din bin theo chiu hng tch cc. Tuy nhin, di gc kim ton th s vic no cng c kh nng cha ng ri ro. T sut li nhun/doanh thu tng ln c th hm cha nhng kh nng sai phm nh: Khai khng doanh thu hay khai thiu chi ph nhm tng li nhun. Khi , kim ton vin s phi kt hp vi vic phn tch xu hng i vi hai ch tiu li nhun v doanh thu trn. T nhng bin ng tng hoc gim c c , kim ton vin c th a ra kt lun rng liu trong trong doanh nghip s c kh nng c sai phm no (khai khng doanh thu hay khai thiu chi ph). Nh vy, iu ny s gip kim khoanh vng c ri ro kim ton v a ra cc quyt nh v cc th nghim chi tit. b. S dng cc t sut phn tch ri ro. Thc t ti AAC, kim ton vin cng s dng mt s t sut phn tch ri ro nh: h s kh nng thanh ton hin hnh, h s kh nng thanh ton nhanh v h s thanh ton bng tin (hay cn gi l kh nng thanh ton tc thi). Nhng bn cnh nhng t sut trn vn cn mt s t sut phn tch ri ro m kim ton vin AAC c th p dng nh sau:
n by kinh doanh
% thay i ca li nhun % thay i ca doanh thu
% thay i ca ROE % thay i ca LNTT& li vay Khi n by kinh doanh hay n by ti chnh cng cao th chng t ri ro kinh doanh hay ri ro ti chnh cng ln. V vy: - i vi n by kinh doanh, t sut ny c th gip kim ton vin xem xt v mc ri ro m doanh nghip c th gp phi khi kinh doanh v u t. c
n by ti chnh
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bit, vi cc doanh nghip hot ng trong nhng lnh vc mi hoc mi vo ngnh th vic o lng mc ri ro ny l rt quan trng. V nh vo , kim ton vin c th nm bt c kh nng sai phm khi doanh nghip ang gnh chu nhiu p lc v ri ro. - Cn n by ti chnh c xem l cng c h tr c lc trong trng hp n v c t sut n cao (n phi tr nhiu hn vn ch s hu trong tng ngun vn). Nu kim ton cc doanh nghip c c im ny, km theo n by ti chnh cao th kh nng sai phm v thanh ton, cc khon vay hay n phi tr khc c th pht sinh, v doanh nghip ang chp nhn mt mc ri ro kh ln, m n mt lc no , doanh nghip c th tm cch hn ch ri ro bng nhng hnh vi c . c. S dng phn tch h s n v h s t ti tr. H s n v h s t ti tr dng phn tch v tnh hnh vn ch ca doanh nghip. H s n N phi tr Tng ti sn
Vn ch s hu Tng ti sn Hai h s ny c quan h mt thit vi nhau theo ng thc H s t ti tr = 1 H s n. Khi h s t ti tr cao (tc: vn ch s hu > N phi tr) chng t mt nhn nh rng doanh nghip c tnh t ch cao, t ph thuc vo cc khon n bn ngoi nn p lc thanh ton khng cao. Song do vn ch nhiu nn vic kim ton chng minh cho quyn s hu vn ch ny cng c tin hnh nhiu hn. Nh vy, kim ton vin s i xem xt tnh php l ca vn ch m bo tnh hnh doanh nghip ng nh nhng g bo co ti chnh th hin. Mt khc nu nh h s n cao s gy ra nhiu vn hn m kim ton vin cn phi xem xt tip. H s ny cao th hin n v ang phi vay vn nhiu, chu nhiu p lc v thanh ton nn kh nng xy ra gian ln trong khon mc n phi tr l iu c th. Kim ton vin nn thc hin chi tit nhiu hn cc khon mc ny. 3.3.3.2. Phn tch t sut trong qu trnh kim ton chi tit qui trnh, nghip v.
H s t ti tr
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Khi i vo giai on thc hin kim ton chnh thc, kim ton vin AAC thng ch s dng k thut phn tch dng li mc phn tch bin ng s d cui k ca ti khon, v sau thng i vo vic kim tra chi tit chng t, s sch, v chnh v vy vic nhn nhn ban u v khon mc cn hn ch dn n vic kim ton thng ko di v mang li t hiu qu hn. Sau y em xin b sung mt vi bin php nhm hon thin nhc im ny: Kim tra s bin ng v t trng T trng ti sn i Ga tr thun ca ti sn i Tng ti sn
* 100%
T trng ngun vn i
Ngun vn i Tng ti sn (hoc Tng ngun vn
* 100%
T trng ti sn, ngun vn l ch tiu chung nht nh gi c cu ti sn v ngun vn ca doanh nghip. ng thi, bng vic so snh cc ch tiu ny gia cc nm, kim ton vin c th nhn thy chiu hng bin ng v d on c nhng kh nng v sai phm c th c. Ngoi ra, ti AAC khi i vo kim ton cc khon mc c th, trng on kim ton nn giao vic phn tch cc khon mc cho c nhn chu trch nhim phn tch. V nh vy th c nhn chu trch nhim s nm bt c c th tnh hnh ca khon mc , t c nhng quyt nh ng n khi i vo kim tra chi tit nghip v. a vic phn tch h s o lng hiu qu hot ng nh: Vng quay cc khon phi thu, Vng quay hng tn kho, Vng quay vn lu ng vo cng vi phn tch t trng ca khon mc. Tc l, kim ton vin AAC thng phn tch cc h s o lng hiu qu hot ng trong phn tch tnh hnh chung ca Bo co ti chnh giai on lp k hoch kim ton. iu ny l cha thc s hp l. V th, kim ton vin nn chuyn vic phn tch trn kt hp vi vic phn tch khc trong giai on thc hin k hoch (trc khi i vo kim tra chi ti nghip v).
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THIỆN KỸ THUẬT THU THẬP BẰNG CHỨNG KIỂM TOÁN TRONG KIỂM TOÁN BÁO CÁO TÀI CHÍNH TẠI CÔNG TY TNHH KIỂM TOÁN VÀ KẾ TOÁN AAC

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THIỆN KỸ THUẬT THU THẬP BẰNG CHỨNG KIỂM TOÁN TRONG KIỂM TOÁN BÁO CÁO TÀI CHÍNH TẠI CÔNG TY TNHH KIỂM TOÁN VÀ KẾ TOÁN AAC

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SVTH: Trn Th Minh Tm_K13KKT5

download lun vn ti luanvan.forumvi.com

SVTH: Trn Th Minh Tm_K13KKT5

download lun vn ti luanvan.forumvi.com

SVTH: Trn Th Minh Tm_K13KKT5

download lun vn ti luanvan.forumvi.com

SVTH: Trn Th Minh Tm_K13KKT5

download lun vn ti luanvan.forumvi.com

SVTH: Trn Th Minh Tm_K13KKT5

download lun vn ti luanvan.forumvi.com

SVTH: Trn Th Minh Tm_K13KKT5

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SVTH: Trn Th Minh Tm_K13KKT5

download lun vn ti luanvan.forumvi.com

SVTH: Trn Th Minh Tm_K13KKT5

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u im: k thut tnh ton mang li bng chng ng tin cy xt v mt s hc.

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a. C cu t chc ton cng ty.

PH TNG GIM C XDCB

PH TNG GIM C 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 BCTC 2

PHNG KIM TON BCTC 3

PHNG KIM TON BCTC 4

b. C cu t chc phng kim ton bo co ti chnh. Trng phng kim ton

Kim ton vin chnh

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SVTH: Trn Th Minh Tm_K13KKT5

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SVTH: Trn Th Minh Tm_K13KKT5