Yu cu 1.

Xc nh v gii thch v trch nhim v ngha v ca bn (kim ton vin c lp) khi kim ton cng ty AMK * Xc nh
BCTC

k ton vin c lp c nng lc

Thu thp v nh gi cc bng chng

Trung thc, hp l

Bo co kim ton v th qan l

Cc quy nh v kim ton v cc quy nh php l khc c lin quan

Kim ton vin v cng ty kim ton chu trch nhim kim tra, chun b v trnh by kin ca mnh v Bo co ti chnh v son th qun l gi cho Ban gim c cng ty (Ngun: Chun mc kim ton s 200, iu 29, dng 4) * Gii thch Bo co kim ton tuy khng khng nh tnh trung thc v hp l ca BCTC c kim ton nhng c mc m bo cao. Khi kim ton BCTC ca cng ty AMK buc kim ton vin phi c nhng trch nhim v ngha v chi tit sau y chi phi qu trnh t c s m bo y Tun th php lut: Kim ton vin phi lun coi trng v chp hnh ng php lut ca nh nc trong qu trnh kim ton ti cng ty AMK Tun th nguyn tc o c: - c lp + Trong qu trnh kim ton ti cng ty AMK, kim ton vin phi thc s khng b chi phi hoc tc ng bi bt c li ch vt cht hoc tinh thn no lm nh hng n s trung thc khch qun v c lp ngh nghip ca mnh. + Nu kim ton vin c quan h kinh t vi cng ty AMK hoc c quan h gia nh rut tht vi ngi nm trong b my qun l iu hnh cng ty AMK th phi rt lui + Kim ton vin khng lm k ton trong cng ty AMK + Trong qu trnh kim ton nu c nhng e do lm nh hng n tnh c lp ca kim ton vin v cng ty kim ton th kim ton vin v cng ty kim ton phi tm mi cch loi b s hn ch ny. Nu khng th loi b c th phi nu r iu ny trong Bo co kim ton - Chnh trc: Bn thn kim ton phi thng thn trung thc v c chnh kin r rng - Khch quan: Ngi kim ton phi cng bng v tn trng s tht v khng c thnh kin thin v - Nng lc chuyn mn v tnh thn trng: Khi kim ton bo co ti chnh cng ty AMK , ngi kim ton phi thc hin cng vic kim ton vi y nng lc chuyn mn cn thit vi s thn trng cao nht v tinh thn lm vic chuyn cn. Kim ton vin c nhim

v duy tr cp nht v nng vao kin thc trong hot ng thc tin, trong mi trng php l v cc tin b k thut p ng yu cu cng vic - Tnh bo mt: Kim ton vin phi bo mt cc thng tin c c trong qa trnh kim ton, khng c tit l bt c mt thng tin no khi cha c php ca ngi c thm quyn, tr khi c ngha v phi cng khai theo yu cu ca php lut hoc trong phm vi quyn hn ngh nghip ca mnh - T cch ngh nghip: Kim ton vin phi trau di v bo v uy tn ngh nghip, khng c gy ra nhng hnh vi lm gim uy tn ngh nghip - Tun th chun mc chuyn mn: Kim ton vin phi thc hin cng vic kim ton theo nhng k thut v chun mc chuyn mn quy nh trong chun mc kim ton Vit Nam, quy nh ca hi ngh nghip v cc quy nh ca php lut hin hnh Tun th chun mc kim ton: Chun mc kim ton quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v cc th tc c bn lin quan dn kim ton BCTC . Trong qu trnh kim ton, KTV phi tun th chun mc Kim ton Vit Nam v chun mc kim ton c chp nhn Kim ton vin phi c thi hoi nghi mang tnh ngh nghip: Trong qu trnh kim ton ti cng ty AMK, kim ton vin phi c thi hoi nghi mang tnh ngh nghip phi lun thc rng c th tn ti nhng tnh hung dn n sai st trng yu trong cc BCTC lp k hoch v thc hin kim ton nhm pht hin ra nhng sai st trng yu y. Kim ton vin chu trch nhim trc php lut Khi thc hin kim ton ti cng ty AMK, kim ton vin phi chu trch nhim trc php lut v cc tho thun trong hp ng ca khch hng. Kim ton vin phi chu trch nhim nu nh khng cung cp dch v theo ng hp ng v khng nng lc chuyn mn Nh vy trong qu trnh kim ton ti cng ty AMK, kim ton vin phi c trch nhim v ngha v nh trn, phi tun theo nhng nguyn tc c bn nu trn c th a ra kin kim ton v BCTC mt cch trung thc v hp l xt trn kha cnh trng yu. 2. nh gi mc tin cy ca kim ton ni b ca cng ty AMK. Bn c th tin tng vo cc ti liu do kim toan ni b ca cng ty AMK cung cp hay khng? C th s dng nhng ti liu ny vo mc ch g? Mc s dng nh th no * nh gi mc tin cy ca kim ton ni b ca cng ty AMK Kim ton vin c lp phi xem xt v tr ca kim ton ni b trong n v v nh hng ca v tr ny n tnh c lp, khch quan ca kim ton ni b.Tnh c lp, khch quan ca kim ton ni b c m bo khi kim ton ni b c quyn: (1) bo co trc tip vi cp lnh o cao nht, (2) khng kim nhim nhng cng vic lin quan n hot ng khc ngoi kim ton ni b, v (3) c trao i trc tip vi kim ton vin c lp (Ngun: Chun mc 610, iu 12, im a) Ti cng ty AMK , gn y, c nhiu bng chng cho thy c s can thip su ca Ban gim c cng ty AMK vo hot ng ca Phng kim ton ni b. L mt kim ton vin th phi nghi ng hnh ng , s can thip ca Ban gim c lm nh hng n tnh c lp, tnh khch quan ca kim ton ni b. Tuy nhin ti cng ty khng c nhng vi phm nh trong chun mc nu nn Trong trng hp ny, nh gi mc tin cy ca kim ton ni b ca cng ty AMK c tin cy trung bnh Kim ton vin c lp phi xem xt vic thc hin chc nng ca kim ton ni b, thi v quyt nh ca Ban Gim c i vi nhng kin ngh ca kim ton ni b (Ngun: Chun mc 610, iu 12, im b) Ti cng ty AMK, Hi ng qun tr khng c hnh ng g gii quyt tnh trng thiu nhn vin ca Phng kim ton ni b, Hi ng qun tr khng c kin phn hi g v t trnh ca Phng kim ton ni b ngy 10/7/2007 v nhng im yu ca h thng kim sot ni b. Nh vy hi ng qun tr l ngi quyt nh phm vi cng vic ca kim ton ni b nhng li c thi khng quan tm n vic thiu nhn vin m vic thiu nhn vin ca phng s lm gim hiu qu ca h thng kim sot ni. Ngoi ra, vic Hi ng qun tr

khng phn hi v nhng im yu ca h thng kim sot ni b, l kim ton vin nn ch n s kin ny, bi v d h thng kim sot c tt nhng s khng th khng c nhng thiu st khng ln th nh nh vy Hi ng qun tr lm vic v trch nhim hoc bao che cho nhng khuyt im ca h thng kim sot ni b. Trong trng hp ny, kim ton vin nh gi tin cy ca kim ton ni b ca cng ty AMK c tin cy thp. Kim ton vin c lp phi xem xt tnh thch hp, hiu qu ca vic lp k hoch, thc hin kim ton, thu thp v lu gi cc ti liu, lp s tay kim ton, chng trnh lm vic v h s kim ton ca kim ton vin ni b. (Ngun: Chun mc 610, iu 12, im d) Ti cng ty AMK , Phng kim ton ni b c qun l chuyn nghip, cc cng vic ca h c th hin v lu tr ti liu y . Nh vy trong trng hp ny kim ton vin c th nh gi c mc tin cy ca kim ton ni b ca cng ty AMK c tin cy tt *S tin tng Qua nh gi s b ban u v mc tin tng kim ton ni b ca cng ty AMK ta thy l khng tt, nh vy vic tin tng vo cc ti liu do kim ton vin ni b cung cp s mc thp, Kim ton vin phi lun nghi ng khi s dng ti liu do Kim ton ni b ca cng ty AMK cung cp * Mc ch s dng ti liu v mc s dng cc ti liu ca kim ton ni b ca cng ty AMK cung cp Phng kim ton ni b chu trch nhim kim ton c v mt ti chnh v mt hot ng ca h thng k ton v h thng kim sot ni b cho nn Kim ton vin c th s dng ti liu Kim ton ti chnh trang 93 3. nh gi ri ro kim ton thng qua nh gi ri ro tim tng, ri ro kim sot v ri ro pht hin khi kim ton cng ty AMK 4. Thit k th tc kim ton ph hp xc minh tnh trung thc v hp l ca doanh thu v khon phi thu * i vi doanh thu Mc tiu kim ton Th tc kim ton Tnh hin hu: Doanh thu - Xem xt cc bn sao ha n bn hng minh chng cho vn bn hng ghi nhn l n v n t hng nhng khon c tht - Kim tra nht k bn hng - Ly mu chng t vn chuyn i chiu vi ho n bn hng lin quan Tnh y : Cc nghip v - Kim tra ho n bn hng v cc ti liu khc lm c s bn hng u c ghi nhn cho cc nghip v c ghi chp trn nht k bn hng doanh thu Tnh chnh xc: Doanh thu - Tnh ton s hc cc con s doanh thu t ho n bn hng, ghi ng vi khi lng ly s lng nhn n gi chuyn giao - i chiu cc bt ton trn nht k bn hng, cc s v khon phi thu hay s chi tit ti khon doanh thu theo ho n bn hng - i chiu cc chi tit trn ho n bn hng vi chng t vn chuyn bng gi, n t hng hoc hp ng ca ngi mua

* i vi ti khon khon phi thu

Mc tiu kim ton Tnh hin hu: cc khon phi thu l c tht Tnh y : cc khon phi thu c ghi nhn

Th tc kim ton - Gi th xc nhn n phi thu n khch hng - Kim tra ho n bn hng cc giy t vn chuyn, vn n - Chn mu cc ho n bn hng v kim tra xem chng c c ghi nhn trong s nht k bn hng v s chi tit cc khon phi thu - Chn mu cc chng t giao hng, ho n bn hng trc v sau thi im kho s k ton kim tra vic ghi chp chnh xc nin ca cc khon phi thu Tnh chnh xc: Khon phi - Lit k cc khon n phi thu trn s chi tit theo tui n v thu phi c vo s chnh i chiu s tng cng vi s d ti khon khon phi thu trn xc s ci - Chn mu mt s ho n bn hng, sau so snh gi v phng thc thanh ton trn ho n vi bng gi v phng thc thanh ton c ph chun Quyn v ngha v: Ti sn - Kim tra xem doanh nghip c em cc khon phi thu i l ca doanh nghip th chp hay bn n cho mt cng ty ti chnh no khng 5.V lu th hin qu trnh x l n t hng v qa trnh x l ho n (theo ng mu c tham kho). nh gi im mnh im yu ca qu trnh ny * im mnh - nh s th t ABC theo tn ca khch hng, thun tin cho vic qun l cc n t hng v c ho n bn hng, khng gy nhm ln - Tra s d ti khon ca khch hng trc khi duyt n t hng, cng vic mang tnh chc chn - Ho n bn hng c chia lm 3 lin, 1 gi cho khch hng, 1 lu trong phng k ton, 1 lu phng kinh doanh, gip cho doanh nghip i chiu so snh * im yu - Nhn n t hng qua in thoi, iu ny c ngha khch hng phi l nhng khch hng c, quen bit. Nu l khch hng mi th s c nhiu ri ro, khch hng t hng nhng khng ly hng - S lng hng c th sai vi n t hng, kh kim tra c - Hng c th s b chuyn sai a ch 6. Gii thch mc ch ca Bo co kim ton. T t thm cc gi nh a ra cc trng hp kin kim ton minh ha i vi cng ty AMK Mc tiu c bn ca cuc kim ton l a ra kin v cc bo co ti chnh Gii thch: Cn c vo kt qu kim ton, Kim ton vin c th a ra mt trong cc loi kin v bo co ti chnh nh sau kin chp nhn ton phn: kim ton vin cho rng BCTC c trnh by trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca n v c kim ton v ph hp vi chun mc v ch k ton Vit Nam hin hnh. kin chp nhn ton phn cng c hm tt c cc thay i v nguyn tc k ton v cc tc ng ca chng xem xt, nh gi mt cch y v c n v nu r trong phn thuyt minh BCTC. (Ngun: chun mc kim ton s 700, iu 35) kin chp nhn tng phn: KTV cho rng BCTC ch phn nh trung thc hp l trn cc kha cnh trng yu tnh hnh ti chnh ca n v nu khng b nh hng bi yu t tu thuc hoc (ngoi tr) m kim ton vin nu ra trong bo co kim ton. iu ny cng c ngha l nu cc yu t do kim ton vin nu ra trong bo co kim ton c nh hng trng yu n BCTC khng phn nh trung thc hp l trn cc kha cnh trng yu (Ngun: Chun mc kim ton s 700, iu 39) kin t chi (hoc kin khng th a ra kin): c a ra trong trng hp hu qu ca vic gii hn phm vi kim ton l quan trng hoc thiu thng tin lin quan n mt

s lng ln cc khon mc ti mc m kim ton vin khng th thu thp y v thch hp cc bng chng kim ton c th cho kin v bo co ti chnh (Ngun: Chun mc kim ton s 700, iu 42) kin khng chp nhn hoc kin tri ngc: c a ra trong trng hp cc vn khng thng nht vi Gim c l quan trng hoc lin quan n mt s lng ln cc khon mc n mc m kim ton vin cho rng kin chp nhn tng phn l cha th hin tnh cht v mc sai st trng yu ca BCTC (Ngun: Chun mc kim ton s 700, iu 43) * T t thm gi nh a ra cc trng hp kin kim ton minh ho i vi cng ty AMK - Cng ty AMK lun s dng phng php FIFO tnh gi hng tn kho, trong nm 2007 Cng ty s dng phng php LIFO nhng khng cng b thng tin c lin quan ln bo co ti chnh. n v khng ng iu chnh theo yu cu ca kim ton vin Theo chun mc k ton s 2 iu 27 c on nu Trong bo co ti chnh, doanh nghip phi trnh by: (a) Cc chnh sch k ton p dng trong vic nh gi hng tn kho, bao gm c phng php tnh gi tr hng tn kho Chiu theo chun mc cng ty AMK vi phm chun mc k ton, Hng tn kho l mt khon mc quan trng trong bng cn i k ton cho nn y l mt sai phm trong yu. Gim c khng cng b thng tin thch hp, y l trng hp khng nht tr vi Gim c v Gi tr hng tn kho ca cng ty 4 triu USD chim t trng rt cao trong tng ti sn ca cng ty (10 triu USD), mc nh hng ca hng tn kho n tng th l rt cao chnh v vy m kim ton vin s pht hnh bo co kim ton c kin khng chp nhn - Khi thc hin cc th tc kim ton i vi cc khon n phi thu, Gim c cng ty khng ng cho kim ton vin gi th xc nhn cho khch hng. Kim ton vin cng khng th thc hin cc th nghim thay th xc nh tnh trung thc v hp l ca s liu ny Trong trng ny kim ton vin b gii hn phm vi kim ton 714 kimtoan.com.vn