MC LC

MC LC..................................................................................................................................1
A. Kim ton doanh thu.............................................................................................................2
1. Gii thiu khon mc.........................................................................................................2
1.1. Khi nim....................................................................................................................2
1.2. c im.....................................................................................................................2
1.3. Mc tiu kim ton......................................................................................................2
2. Quy trnh kim ton............................................................................................................2
2.1. Tm hiu h thng kim sot ni b (KSNB)..............................................................2
2.2. nh gi ri ro kim sot (RRKS)..............................................................................3
2.3. Th nghim c bn......................................................................................................4
2.3.1. p dng th tc phn tch....................................................................................4
2.3.2. Kim tra chi tit s d ti khon v cc nghip v:.............................................4
- Kim tra s c thc: ....................................................................................................4
- Kim tra s ghi chp y :.......................................................................................4
- Kim tra vic phn loi doanh thu:..............................................................................4
- Kim tra vic kha s vi cc nghip v bn hng:....................................................4
B. Kim ton n phi thu khch hng........................................................................................4
1. Gii thiu khon mc.........................................................................................................4
1.1. Khi nim....................................................................................................................4
1.2. c im.....................................................................................................................5
1.3. Mc tiu kim ton......................................................................................................5
2. Quy trnh kim ton............................................................................................................5
2.1. Tm hiu h thng kim sot ni b (KSNB)..............................................................5
2.2. nh gi ri ro kim sot (RRKS)..............................................................................6
2.3. Th nghim c bn......................................................................................................6
2.3.1. p dng th tc phn tch....................................................................................7
2.3.2. Kim tra chi tit s d ti khon v cc nghip v..............................................7
2.3.3. Gi th yu cu xc nhn cng n phi thu.........................................................7
2.3.4. Kim tra lp d phng N phi thu kh i.........................................................9
2.3.5. Kim tra vic kha s nghip v bn hng........................................................10
2.3.6. Kim tra vic trnh by n phi thu....................................................................10

A. Kim ton doanh thu.

1. Gii thiu khon mc
1.1. Khi nim
Theo chun mc k ton s 14 "Doanh thu v thu nhp khc" trong h thng chun mc
k ton Vit Nam: "Doanh thu l tng gi tr cc li ch kinh t doanh nghip thu c trong
k k ton, pht sinh t cc hot ng sn xut, kinh doanh thng thng ca doanh nghip,
gp phn lm pht trin vn ch s hu".
Doanh thu bao gm:
- Doanh thu bn hng (bn sn phm v hng ha).
- Doanh thu cung cp dch v.
1.2. c im
- Vic xc nh thi im thch hp v s tin ghi nhn doanh thu i hi s xt on.
- Doanh thu c quan h mt thit vi kt qu li/l.
- Ti nhiu n v, doanh thu cn l c s nh gi kt qu hoc thnh tch.
- Ti Vit Nam, doanh thu quan h cht ch vi thu GTGT u ra.
1.3. Mc tiu kim ton
- Kim tra s c tht ca cc khon doanh thu c ghi chp (Pht sinh)
- Kim tra s ghi chp y v cc khon doanh thu (y )
- Kim tra s chnh xc ca s tin ghi nhn doanh thu (nh gi)
- Kim tra s phn loi doanh thu (Trnh by, nh gi)
- Kim tra vic kha s i vi cc nghip v bn hng (Pht sinh, y )

2. Quy trnh kim ton

2.1. Tm hiu h thng kim sot ni b (KSNB)
- Vai tr ca h thng KSNB.
- ND kim tra h thng KSNB:
+ Quy trnh bn hng ca doanh nghip (Ni dung, chc nng, mc tiu, ri ro c th gp
phi)
+ Nguyn tc bt kim nhim

- Du hiu bt n ca h thng KSNB

+ Khng c quy trnh hot ng bng vn bn r rng: cng vic ch c iu hnh

theo khu lnh, lc nh th kim tra, lc qun li thi.
+ Khi nhn vin chp nhn lm vickhng cng. C th h ang li dng mt k h
no trong h thng qun l ca cng ty kim li cho mnh.
+ C s chng cho gia cc phng ban, khng c s trao i thng tin, khi c sai st
xy ra th cc b phn n y trch nhim cho nhau.
+ Khng yn tm v ti chnh cng ty. C l y l du hiu ng ngi nht cho thy
h thng kim sot ni b ca cng ty ang c trc trc. Hy xem xt ngay lp tc h
thng kim sot ni b, nu bn cm thy khng an tm trong thu chi ti chnh ca
cng ty. Thm ch c khi bn khng bit hot ng kinh doanh ca cng ty li hay l,
cho d trn giy t hp ng mua bn, vn bn ti chnh vn thy li nhun.

- Ri ro c th xy ra.
2.2. nh gi ri ro kim sot (RRKS)
nh gi cc th tc kim sot trn c hu hiu khng, KTV c th thc hin cc
th nghim kim sot sau:

Mc tiu kim ton

doanh thu

Th nghim kim sot

Chn dy s lin tc cc ho n bn hng. i chiu

Doanh thu bn hng
khon bn hng ghi s vi tng ho n v xem xt
ghi s l c hiu lc
cc chng trnh v bn hng
Xem xt bng k hoc ghi s chi tit bn hng, v thu
Doanh thu bn hng
tin tng ngi mua i chiu vi lnh bn hng, ho
c ph chun l
n vn chuyn cho php bn chu trn cc ho n,
ng n
chng trnh duyt v i chiu vi quyn hn, chc
trch ca ngi ph duyt.
Chn mt dy lin tc cc ho n vn chuyn hay ho
Doanh thu ghi s l
n bn hng v xem xt vic ghi nghip v vo s k
y
ton.
Doanh thu bn hng
-i chiu s tin ghi trn cc ho n vi bng gi
c nh gi ng
quy nh hoc vic duyt gi cho tng thng vu.
-Kim sot vic quy i ngoi t

- i chiu chng trnh vi cc quan h i ng trong

ti khon.
- Xem xt phn loi doanh thu theo mc thu
-Kim tra cho cc chng trnh giao hng, chp nhn
Doanh thu bn hng
thanh ton nhng cha ghi s.
c ghi s ng k
- Kim tra cc v pht sinh ngay trc v sau ngy kho
s.
Doanh thu c phn i chiu s ci, s chi tit ti khon 511, 512, iu tra
loi ng n
mt s chng trnh bn hng c nghi vn.
Doanh thu c phn
loi ng n

2.3. Th nghim c bn
2.3.1. p dng th tc phn tch
(k bng cc ch tiu phn tch ra)
2.3.2. Kim tra chi tit s d ti khon v cc nghip v:
- Kim tra s c thc:
- Kim tra s ghi chp y :
- Kim tra vic phn loi doanh thu:
- Kim tra vic kha s vi cc nghip v bn hng:

B. Kim ton n phi thu khch hng

1. Gii thiu khon mc
1.1. Khi nim
Cng n phi thu khch hng l khon n phi thu ca doanh nghip vi khch hng
v tin bn hng ha, bt ng sn u t, cung cp dch v nhng cha c khch hng tr
tin.
Cng n phi thu bao gm:
- N phi thu ngn hn.
- N phi thu di hn.

- D phng phi thu kh i.

1.2. c im
- L mt loi ti sn kh nhy cm vi nhng gian ln nh b nhn vin chim dng hoc
tham .
- L khon mc c lin quan mt thit n kt qu kinh doanh, do l i tng s dng
cc th thut thi phng doanh thu v li nhun ca n v.
- Do vic lp d phng phi thu kh i cho n phi thu khch hng thng da vo s c
tnh ca nh qun l nn c nhiu kh nng sai st v kh kim tra.
1.3. Mc tiu kim ton
- Cc khon phi thu khch hng ghi chp c thc ti thi im bo co. (Hin hu)
- Tt c cc khon n phi thu c thc c ghi nhn y . (y )
- Cc khon n phi thu khch hng vo ngy lp bo co thuc v n v. (Quyn s hu)
- Nhng khon n phi thu khch hng phi c ghi chp ng s tin gp trn bo co ti
chnh v ph hp gia chi tit ca n phi thu khch hng vi s ci (Ghi chp chnh xc)
- Cc khon d phng c tnh ton hp l gi tr thun ca n phi thu khch hng gn
ng vi gi tr thun c th thc hin c. (nh gi)
- S ng n trong trnh by v cng b cc khon n phi thu (bao gm vic trnh by ng
n cc khon n phi thu cng nh cng b y nhng vn c lin quan nh cm c,
th chp). (Trnh by v cng b)
2. Quy trnh kim ton
2.1. Tm hiu h thng kim sot ni b (KSNB)
Vic hiu bit v nh gi y v h thng kim sot ni b i vi chu trnh bn
hng gip kim ton vin (KTV) thit k mt chng trnh kim ton ph hp.
Cc th tc kim sot ch yu i vi chu trnh bn hng.
Tip nhn t hng v xt duyt bn chu:
- Phn chia trch nhim gia cc chc nng xt duyt bn chu, lp ha n, gi hng.
- Xt duyt v hn mc bn chu cho khch hng, v mi s thay i thng tin v khch
hng.
- Lnh bn hng ch c lp trn c s n t hng, phi c nh s lin tc v ch lp
cho cc khch hng khng b tn ng n.

 Gi hng v lp ha n:
- Phiu gi hng ch lp trn c s lnh bn hng, phi c nh s lin tc.
- Kim tra hng gi i v s lng, cht lng v cc iu kin khc.
- Ha n c lp trn Lnh bn hng, Phiu giao hng, Bng gi c duyt.
- Ho n phi c nh s lin tc v c kim tra vic tnh tin trc khi gi i.
- Kim tra nh k pht hin nhng trng hp c Phiu gi hng m cha c ha n.
K ton N phi thu:
- Phn chia trch nhim gia cc chc nng ghi chp doanh thu, theo di chi tit N phi thu
khch hng v lp giy thng bo N cho khch hng.
- Lp giy thng bo N cho khch hng nh k, kim tra v gi i.
- i chiu gia ti khon tng hp v s d chi tit N phi thu.
- Sot xt v theo di cc khon N qu hn.
- Xt duyt thch hp i vi cc trng hp xa s N phi thu kh i.
2.2. nh gi ri ro kim sot (RRKS)
nh gi cc th tc kim sot trn c hu hiu khng, KTV c th thc hin cc
th nghim kim sot sau:
- i vi vic tip nhn n t hng v xt duyt bn chu, KTV kim tra danh sch khch
hng xem xt tng khch hng c y thng tin khng v c s xt duyt v hn mc
bn chu khng. KTV cng chn mu kim tra cc Lnh bn hng c c nh km vi n
t hng ph hp khng, c c lp ph hp vi danh sch khch hng v hn mc bn chu
khng?
- i vi vic gi hng v lp ha n, KTV chn mu ha n kim tra chi tit v s
lng, n gi, cc khon chit khu v vic tnh tin c chnh xc khng, i chiu vi s
sch v doanh thu, N phi thu. KTV cng cn lu v vic nh s lin tc ca Phiu gi
hng v ha n.
- i vi k ton N phi thu, KTV cn chn mu kim tra chng t mt s khch hng;
Kim tra vic i chiu chi tit vi tng hp, vic gi thng bo n nh k cho khch hng,
vic xt duyt xa s cc khon N kh i trong k.
2.3. Th nghim c bn

2.3.1. p dng th tc phn tch

Cc quy trnh phn tch thng p dng i vi N phi thu khch hng l:
- So snh s d N phi thu phn tch theo tui N ca cui k so vi u k v tn cc
khch hng ch yu, t trng ca tng nhm N (trong hn, qu hn)
- Tnh s vng quay N phi thu (hoc s ngy thu tin bnh qun), so snh vi s liu k
trc, vi chnh sch bn chu ca n v v s liu bnh qun ngnh.
- Tnh t l d phng N phi thu kh i trn doanh thu, trn s d N phi thu cui k v
so snh vi k trc.
2.3.2. Kim tra chi tit s d ti khon v cc nghip v
- i chiu s d u k (SDDK) cc khon phi thu vi bo co ti chnh nm trc c
kim ton.
- Kim tra chi tit cc nghip v trn s chi tit cng n bng cch i chiu gia ha n gi
tr gia tng vi n t hng, hp ng kinh t v chng t thanh ton xc nhn
- Kim tra vic ghi s bn hng b tr li bng cch i chiu vi bin bn kim nghim hng
nhp kho v ghi vo cc s c lin quan.
- nh gi kh nng thu hi cc khon phi thu:
+ Lp bng phn tch s d n phi thu theo thi hn thanh ton.
+ i chiu s d phi thu vi chng t thu tin, vi thi hn trn hp ng v ha n bn
hng.
+ a ra kin v kh nng thu hi cc khon phi thu.
- Kha s ti khon n phi thu khch hng:
+ Cng s ci v s chi tit cng n phi thu.
+ i chiu, s liu trn s chi tit v s ci phi khp vi nhau.
+ m bo nghip v pht sinh c ghi s y v ng k.
2.3.3. Gi th yu cu xc nhn cng n phi thu
Vai tr ca gi th xc nhn.
Gi th xc nhn ng vai tr quan trng trong vic thu thp bng chng v s hin hu ca
n phi thu (CM 501):
- Trng hp cac khoan phai thu c xac inh la trong yu trong BCTC va co kha nng
khach n se phuc ap th yu cu xac nhn cc khon n thi KTV phai lp k hoach yu cu

khach n xac nhn trc tip cac khoan phai thu hoc cac s liu tao thanh s d cua khoan
phai thu.
- Trng hp KTV xet thy cac khach n se khng phuc ap th xac nhn cac khoan phai thu
thi phai d kin cac thu tuc thay th; thi du: Kim tra cac tai liu tao thanh s d N phai thu.
Thi im gi th xc nhn.
Thi im gi th xc nhn tt nht l ngay sau thi im kt thc nin v khi , s d
c xc nhn chnh l s liu c trnh by trn BCTC. Tuy nhin, trong mt s trng
hp, iu ny khng th thc hin c do vn thi gian (th d, KTV phi hon thnh
bo co kim ton trong mt thi hn nht nh). Khi , KTV c th gi th xc nhn trc
thi im kt thc nin v phi kim tra nhng nghip v gia thi im xc nhn v thi
im kt thc nin . Thng thng, cch lm ny c chp nhn khi kim sot ni b ca
n v c nh gi l hu hiu v khong cch gia hai thi im khng qu xa.
Hnh thc ca th xc nhn.
Theo Chun mc kim ton s 501, c hai hnh thc th xc nhn:
- Dang A (Dng ng): ghi ro s N phai thu va yu cu khach n xac nhn la ung hoc
bng bao nhiu.
- Dang B (Dng m): khng ghi ro s N phai thu ma yu cu khach n ghi ro s N phai thu
hoc co y kin khac.
Trong dng A c xem l cung cp bng chng kim toan ang tin cy hn dang B.
Vic la chon dang yu cu xac nhn nao phu thuc vao tng trng hp va s anh gia v
rui ro tim tang va rui ro kim soat cua kim toan vin. Xac nhn dang A thich hp hn khi
rui ro tim tang va rui ro kim soat c anh gia la cao.
ly VD dng A v dng B
Chn mu gi th xc nhn.
Khi chn mu gi th xc nhn, KTV cn ch cc khon phi thu c bit nh cha
thanh ton, ko di qua nhiu k, cc khon c xa s trong k hin ti
Xem xt th tr li.
KTV cn xem xt nhng trng hp khng nhn c th tr li hoc th tr li khng ng
.

- Nu khng nhn c th tr li, KTV s gi li th xc nhn thm mt vi ln na. Nu

vn khng nhn c th tr li, KTV c th s dng cc th tc thay th sau:
+ Kim tra vic thu tin sau ngy kha s.
+ Kim tra chng t ca nghip v, bao gm n t hng, phiu giao hng, ha n.
- i vi th tr li khng ng , KTV phi tm hiu nguyn nhn:
+ Trong mt s trng hp, c tranh chp gia n v v khch n. KTV cn tm hiu
nguyn nhn tranh chp v lp d phng nu xt thy cn thit.
+ Trong nhiu trng hp, do vn kha s: Doanh thu c ghi nhn k ny nhng n
phi tr li ghi nhn vo k sau; Khch hng chi tin v ghi gim n phi tr nhng n v li
ghi thu tin vo nm sau KTV cn xem xt xc nh chnh xc thi im ghi nhn
nghip v. Tuy nhin, cn lu gian ln c th xy ra khi doanh thu c ghi khng hoc
tin thu v b nhn vin chim dng cha np vo qu...
+ Sai st c th pht sinh trong trng hp ghi nhm cc nghip v bn hng hoc thanh ton
nhm t khch n ny sang khch n khc, nhm ln trong ghi nhn s tin hoc b st, ghi
trng nghip v.
+ Ngoi ra, chnh lch cn c th pht sinh khi c s cn tr s liu (V d mt khch n
ng thi cng l nh cung cp). Kh , cn xem xt s cn tr ny c thch hp hay khng.
nh gi kt qu xc nhn.
Tt c th gi xc nhn u c ghi nhn v nh gi. Cc th khng tr li hoc tr
li khng ng u phi theo di v nh gi nh hng n s d N phi thu. Nhng
trng hp chnh lch do sai st, gian ln cn phi thc hin cc th tc kim ton b sung
v tin hnh cc iu chnh cn thit.
2.3.4. Kim tra lp d phng N phi thu kh i
Kim tra vic lp d phng N phi thu kh i nhm bo m n phi thu c trnh
by theo gi tr thun c th thc hin. Ngoi quy trnh phn tch, i hi KTV cn phi tin
hnh cc th nghim chi tit sau:
- Kim tra cc khon d phng m n v lp c c s v y cha thng qua xem xt
h s, trao i vi nhng ngi lin quan.
- Xem xt cc khon n qu hn, cc khon n c tranh chp; nh gi kh nng phi lp d
phng cho cc khon ny.
- Xem xt vic thanh ton tin sau ngy kha s.

2.3.5. Kim tra vic kha s nghip v bn hng

Vai tr: Vic kha s nghip v bn hng c nh hng quan trng n N phi thu
ca n v. Do , KTV cn kim tra vn ny bo m cc trng hp iu kin
ghi nhn doanh thu, phi c ghi nhn doanh thu (v N phi thu) v ngc li, cc trng
hp cha iu kin ghi nhn doanh thu th cha c php ghi vo doanh thu (v N phi
thu).
Cc th nghim c bn thng dng bao gm:
- Trong qu trnh kim k hng tn kho, KTV ghi nhn s hiu v ni dung cc chng t gi
hng cui cng trc khi kim k lm c s cho vic i chiu sau ny.
- Kim tra cc phiu giao hng xung quanh ngy kha s, xem xt cc chng t lin quan
(n t hng, lnh bn hng, ha n) v i chiu vi d liu thu thp khi kim k
xc nh chnh xc thi im ghi nhn doanh thu v N phi thu.
- R sot cc nghip v bn hng gn thi im cui k c gi tr ln.
2.3.6. Kim tra vic trnh by n phi thu
KTV cn kim tra vic trnh by n phi thu c ph hp vi cc chun mc, ch k ton
hin hnh hay khng. Cc vn thng c quan tm l:
- Chnh sch k ton i vi n phi thu, bao gm c vic lp d phng n phi thu kh i.
- Vic b tr khng thch hp gia cc khon phi thu vi cc khon ng trc ca khch
hng.
- Vic phn loi n phi thu thnh cc khon phi thu ngn hn v phi thu di hn.