Professional Documents
Culture Documents
Chuyn 1
Muc ch
o Gii thieu quy trnh kiem toan mot khoan muc o Giup ngi hoc he thong hoa va van dung cac kien thc ve ke toan, kiem soat noi bo va kiem toan vao thc te cua hang ton kho
Noi dung
o Quan he HTK va Gia von hang ban o Nhng yeu cau ve viec lap va trnh bay khoan muc HTK tren BCTC o KSNB oi vi HTK o Muc tieu va ac iem kiem toan HTK o Quy trnh kiem toan HTK
HTK va GVHB
Hang ton kho au ky Gia von hang ban
o Ghi nhan hang ton kho o anh gia hang ton kho o Trnh bay va cong bo
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Hang ton kho Hang ton kho c the hien theo gia thap hn khi so gia gia goc va gia tr thuan co the thc hien c. Gia goc c xac nh theo c s bnh quan gia quyen va bao gom tat ca cac chi ph mua, chi ph che bien va cac chi ph khac e mang hang ton kho en ung ieu kien va a iem hien tai cua chung. Trong trng hp cac san pham c san xuat, gia goc bao gom tat ca cac chi ph trc tiep va chi ph san xuat chung da tren cac cap o hoat ong bnh thng. Gia tr thuan co the thc hien c la gia ma theo o hang ton kho co the c ban trong chu ky kinh doanh bnh thng tr i so c tnh ve chi ph hoan tat va chi ph ban hang. Khi can thiet th d phong c lap cho hang ton kho b loi thi, cham lu chuyen va khiem khuyet.
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Ket qua kinh doanh Doanh thu GVHB Li nhun gp Chi ph BH, QLDN Li nhun thun 15
-Phieu e ngh mua NVL -n at hang -Phieu nhap kho -The kho -H ngi ban -Bien ban kiem ke
-Phieu nhap kho -Phieu xuat kho -H ban hang -Bien ban kiem ke thanh pham
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Mua hang
o Cac rui ro:
n n n n Mua hang Mua hang Mua hang Mua hang khong khong gia ca khong ung chung loai ap ng chat lng khong hp ly ung so lng can thiet
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Nhan hang
o Cac rui ro:
n Nhan hang khong ung chung loai n Nhan hang khong ung so lng n Nhan hang kem chat lng
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Thanh toan
o Cac rui ro:
n Thanh toan cho hang khong ung so lng, chat lng, chung loai n Thanh toan sai so tien n Thanh toan nham nha cung cap n Thanh toan khong ung han n Thanh toan cho cac khoan mua hang khong co thc
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Bao quan
o Cac rui ro:
n n n n That thoat hang hoa Hang s dung sai muc ch Hang hoa mat pham chat Hang hoa loi thi
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San xuat
o Cac rui ro:
n Nguyen vat lieu, san pham d dang, thanh pham b that thoat n Nguyen vat lieu b s dung lang ph, sai muc ch n Nguyen vat lieu, san pham d dang, thanh pham b mat pham chat
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Hien hu va quyen
o Hang ton kho tren BCTC hien hu trong thc te va thuoc quyen s hu
n n n n n HTK b khai khong trong kiem ke? HTK b that thoat? HTK cha thuoc quyen s hu? HTK a chuyen giao quyen s hu? HTK thuoc quyen s hu ngi khac?
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ay u
o Hang ton kho cua n v a c khai bao ay u
n Hang ang i ng b bo sot? n Hang gi i ban b bo sot? n Hang b kiem ke thieu?
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anh gia
o Hang ton kho c anh gia theo gia thap hn gia gia goc va gia tr thuan co the thc hien
n Ap dung PP anh gia khong phu hp? n Ap dung PP anh gia khong nhat quan? n Khong lap d phong thch hp?
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oi thu tiem nang San pham thay the Nha cung cap Khach hang
Chnh sach mua hang Chnh sach gia Tnh hnh ban hang
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Phe chuan Xet duyet H Chnh xac Phan chia nien o Trnh bay
Cac chng t nhap, xuat c ghi nhan hang ngay Tach biet cac chng t NVL, SPDD, TP
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V V V V
Kiem ke HTK
o Lch s van e o Yeu cau cua VSA 501
n Yeu cau kiem ke n Cac thu tuc kiem ke
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o Khong tham gia kiem ke thc hien cac thu tuc kiem tra thay the. o Cac noi dung can quan tam:
n n n n n n Ngay kiem ke Tien trnh san xuat Tach biet cac hang hoa h hong, loi thi Kiem soat tien trnh kiem ke Cac nghiep vu mua ban quanh thi iem kiem ke Dch vu cua cac chuyen gia 51
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T/tin
S/lng 28
T/tin 280
S/lng 55
T/tin 550
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880 60 11
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Yu cu: a. Cho bit Thng Li p dng phng php tnh gi hng tn kho trong cc phng php LIFO, FIFO, bnh qun gia quyn ? b. in vo cc ch trng trong bng c. Nu n v s dng kim k nh k th tng tr gi hng xut trong k ca sn phm A s l bao nhiu? (gi s trong k trong c tht thot hng tn kho) d. Lm li cu b v c vi trng hp Thng Li p dng cc phng php khc vi phng php xc nh cu a.
b. Mt hng A-1992, cng ty mua ngy 4.11.20x7 vi gi gc 180.000 ng/tn cung cp cho mt khch hng vi gi c nh l 200.000 ng/tn, hp ng khng c quyn hy ngang. S lng theo hp ng l 100 tn. n ngy 31.12.20x7, mt hng ny cn tn 120 tn. Gi c th bn c ca mt
hng ny trn th trng (sau khi tr i cc chi ph bn) l 160.000 ng/tn. c. Mt hng C-012 c gi gc l 800 triu ng, gi tr thun c th thc hin vo ngy 31.12.20x7 l 720 triu ng. Ngy 3.2.20x8, trong khi doanh nghip cha hon thnh bo co ti chnh th l hng ny c bn vi gi 680 triu ng. d. Nguyn liu M-032 c gi gc l 250 triu, gi tr thun c th thc hin l 180 triu ng. y l nguyn liu chnh sn xut sn phm K, chi ph c tnh ch bin l 60 triu ng, gi bn ca sn phm K l 410 triu ng.
Bi 5: c im kim k nh k
Cho bit nh hng ca mi sai st sau y n khon phi thu, hng tn kho, khon phi tr, li cha phn phi ca nin ny (n v s dng phng php kim k nh k, khng xt nh hng ca thu) : a. Hng k gi c kim k vo hng tn kho cui k, tr gi $10,000 b. S lng ng l 1,000 n v kim k ghi thnh 100 dn v, n gi $50 c. Mt nghip v mua hng tr gi $40,000 khng c ghi chp v d s hng ny c trong kho nhng khi kim k n c loi ra khng tnh d. Mt nghip v mua hng tr gi $30,000 khng c ghi chp v khi kim k n c tnh vo hng tn kho
Bi 6: Kim sot ni b
S dng lu trong bi tp 3.17 nh gi kim sot ni b ca doanh nghip i vi hot ng mua hng, nhn hng v theo di n phi tr.
Bi 7: nh gi ri ro
nh gi nh hng ca cc nhn t mi trng kinh doanh n ri ro kim ton trong vic kim ton hng tn kho ti cng ty Cosovo. Trnh by nh hng ca tng nhn t v c s dn liu lin quan.
Cosovo ch sn xut 1 loi sn phm. Sn phm ca Cosovo l nc tng ng chai. Cc sn phm ca Cosovo thuc loi phm cp trung bnh, phc v trc tip cho ngi tiu dng TPHCM. Cosovo s dng h thng gi thnh nh mc. Cc bin ng v gi mua, chi ph nhn cng v chi ph gin tip c gim st hng ngy. C rt nhiu nh cung cp ang sn xut sn phm cng loi vi Cosovo. Chi ph u t xy dng mt nh my tng t khng cao nn vic c thm cc nh cung cp mi l bnh thng. Nguyn liu chnh l u nnh, mua ca cc cng ty nng sn.
Bi 9: Phn tch t s
nh gi nh hng ca cc t s sau n ri ro kim ton lin quan n kim ton hng tn kho ti cng ty Cosovo. Cng ty X l mt cng ty cng ngnh vi Cosovo. T l li gp
T l li gp
8,00% 6,00% 4,00% Cosovo 2,00% 0,00% Cosovo Cng ty X Cng ty X
Chuyn 2
Muc ch
o Giup ngi hoc he thong hoa va van dung cac kien thc ve ke toan, kiem soat noi bo va kiem toan vao thc te cua n phai thu
Noi dung
o Quan he NPT va Doanh thu o Nhng yeu cau ve viec lap va trnh bay khoan muc NPT tren BCTC o Muc tieu va ac iem kiem toan NPT o KSNB oi vi NPT o Quy trnh kiem toan NPT
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N phai thu
CAC YEU CAU VE VIEC LAP VA TRNH BAY
o Ghi nhan n phai thu o anh gia n phai thu o Trnh bay va cong bo
n Doanh thu c xac nh tng oi chac chan; n Co kha nang thu c li ch kinh te t giao dch cung cap dch vu o; n Xac nh c phan cong viec a hoan thanh vao ngay lap Bang Can oi ke toan; n Xac nh c chi ph phat sinh cho giao dch va chi ph e hoan thanh giao dch cung cap dch vu o.
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2.7 Khoan phai thu khach hang Cac khoan phai thu khach hang c the hien theo gia tr cua hoa n goc tr d phong cac khoan phai thu kho oi c c tnh da tren c s xem xet cua Ban Giam oc oi vi tat ca cac khoan con cha thu tai thi iem cuoi nam. Cac khoan n c xac nh la khong the thu hoi se c x ly theo hng dan tai Thong t so 13/2006/TT-BTC ngay 27 thang 2 nam 2006 cua Bo Tai chnh.
2.14 Ghi nhan doanh thu Doanh thu c the hien tren bao cao tai chnh hp nhat sau khi a tr i thue gia tr gia tang (GTGT). (a) Doanh thu ban hang Doanh thu ban hang c ghi nhan trong bao cao ket qua hoat ong kinh doanh khi phan ln nhng rui ro va li ch ve quyen s hu hang hoa a c chuyen giao cho ngi mua. Doanh thu khong c ghi nhan khi co yeu to khong chac chan mang tnh trong yeu ve kha nang thu ve cac khoan tien ban hang hoac co kha nang hang b tra lai.
(b) Doanh thu dch vu Doanh thu cung cap dch vu c ghi nhan trong bao cao ket qua hoat ong kinh doanh khi dch vu a c cung cap, bang cach tnh mc o hoan thanh cua tng giao dch, da tren c s anh gia t le dch vu a cung cap so vi tong khoi lng dch vu phai cung cap. (c) Doanh thu t cac hp ong cung cap va lap at (Hp ong M&E) Doanh thu t cac hp ong cung cap va lap at c ghi nhan theo ty le phan tram hp ong a c hoan thanh tai ngay lap bang can oi ke toan hoac c ghi nhan theo khoi lng cong viec hoan thanh khi ma ket qua cong viec hoan thanh co the c tnh mot cach ang tin cay.
(d) Doanh thu t Hp ong Hp tac Kinh doanh (BCC) Doanh thu c ghi nhan khi BCC cong bo chia lai cho cac ben tham gia BCC. (e) Doanh thu t cho thue van phong Doanh thu t hoat ong cho thue van phong c ghi nhan theo thi han thue a c neu trong hp ong thue van phong. (f) Li nhuan t hoat ong au t Li nhuan t hoat ong au t c ghi nhan khi ban. Li nhuan t hoat ong au t cung bao gom co tc t cac khoan au t va c ghi nhan khi quyen cua co ong oi vi viec nhan khoan li tc nay c thiet lap. (g) Thu nhap lai Thu nhap lai c ghi nhan khi c hng.
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Ban hang
o Cac rui ro
n Ban khong ung oi tng n Khong co hang e giao n Nham lan hang giao, khach hang, ieu kien giao hang
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Ban chu
o Cac rui ro:
n Thu hoi n cham n Khong oi c n n Xet duyet ban chiu sai chnh sach, qua tham quyen n Mat can oi tai chnh
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Giao hang
o Cac rui ro:
n Giao hang khong ung chung loai, so lng n That thoat trong qua trnh giao hang n Gian lan tham o hang bang cach chuyen qua ngi nhan hang
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Lap hoa n
o Cac rui ro:
n n n n Bo sot khong lap hoa n Hoa n tnh tien sai Cac khoan chiet khau tnh sai Lap hoa n trung lap
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Hien hu va quyen
o N phai thu tren BCTC hien hu trong thc te va thuoc quyen s hu
n n n n n NPT b khai khong do doanh thu khong? NPT ghi chep trung lap? NPT cua nam sau? NPT a the chap? NPT b nhan vien tham o, bien thu
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ay u
o N phai thu cua n v a c khai bao ay u
n Doanh thu b bo sot? n Doanh thu b tr hoan?
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anh gia
o N phai thu c anh gia theo gia tr thuan co the thc hien
n Khong lap d phong thch hp? n Nghiep vu sau ngay khoa so?
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Nh cung cp
Sn phm mi
Kh nng nh hng v gi
Khch hng
Sn phm thay th
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o He thong so chi tiet o Kiem tra viec xoa so n phai thu kho oi
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o VSA 505
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3. Vo thng 11.08, H bn cho F, mt khch hng ch yu ca H, 100 my tnh hiu Y-001 vi gi 1.200 triu. Do F ang sa kho nn ngh H hon vic giao hng sang thng 2.09. H cng ng v kho ca H va mi m rng, ch cha hng ca F. Ngoi vic gi li hng, cc iu khon khc trong hp ng vn c thc hin bnh thng. 4. G l mt c s kinh doanh caf-internet. Vo thng 9.08, H nhn c mt n hng v l my tnh cung cp cho G vi gi 15 triu/ci. Tuy nhin, gn ngy giao hng G b kh khn v ti chnh nn ngh H hon vic giao hng v di thi hn thanh ton sang thng 3.09. y khng phi l ln u G hon thc hin n hng. n hng trc y cng b hy v mt l do tng t.
Theo c tnh ca n v, cc khon phi thu trong hn c kh nng thu hi 99%, cc khon qu hn c kh nng thu hi nh sau: <10%: 98%, 10-30 ngy: 95%, >30 ngy: 80%. Yu cu a. Cho bit khon mc n phi thu khch hng ca n v trn Bng cn i k ton c trnh by th no? b. Tnh s vng quay n phi thu v s ngy thu tin bnh qun. Nhn xt.
Bi 5: nh gi ri ro
nh gi nh hng ca cc nhn t mi trng kinh doanh n ri ro kim ton trong vic kim ton n phi thu ti cng ty Cosovo. Trnh by nh hng ca tng nhn t v c s dn liu lin quan. a. Do sn phm ca Cosovo phn phi ch yu qua knh i l nn cnh tranh ch yu v chnh sch bn chu (iu kin bn chu, thi hn thanh ton v chit khu thanh ton). b. Vo qu 4, Cosovo p dng chnh sch chit khu thng mi ly tin nh sau: S sn phm t 1000-3000 n v quy i mt thng s c gim gi 3%; S sn phm t 3001-5000 n v quy i mt thng s c gim gi 5%; S sn phm trn 5001 n v quy i mt thng s c gim gi 10%. Cc sn phm c quy v sn phm quy i theo dung tch sn phm v loi sn phm. Cng thc tnh da trn cng thc bnh qun gia quyn do Phng Kinh doanh thit lp. Qu trnh tnh ton phn loi da trn phn mm Cososoft ca Phng Kinh doanh lp v vn hnh.
c. Cosovo c 120 i l, gm 80 i l TPHCM v 40 i l cc tnh ng bng sng Cu Long. Trong 12 i l ln chim 40% doanh s, phn cn li l cc h kinh doanh, phn tn cc ch. d. Vic quyt ton cng n vi cc i l l cc h kinh doanh c thc hin theo thng l vo cui nm m lch. e. Trng Phng Kinh doanh ngh vic vo thng 11, Ph phng m nhn cho n thng 1 nm sau mi c Trng Phng mi. f. Thi hn bn chu ca Cosovo nm nay tng ln 45 ngy (so vi nm ngoi l 30 ngy)
Bi 6: Phn tch t s
nh gi nh hng ca cc t s sau n ri ro kim ton lin quan n kim ton n phi thu ti cng ty Cosovo. Cng ty X l mt cng ty cng ngnh vi Cosovo. S vng quay n phi thu
14 12 10 8 6 4 2 0 Cosovo Cng ty X 20x1 11.2 13.2 20x2 10.8 12.5 20x3 7.2 10.6 Cosovo Cng ty X
4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% Cosovo Cng ty X 20x1 3.10% 3.40% 20x2 3.20% 3.50% 20x3 2.90% 3.70% Cosovo Cng ty X
97.00% 96.00% 95.00% 94.00% 93.00% 92.00% 91.00% 90.00% 89.00% Cosovo Cng ty X 20x1 96.00% 97.00% 20x2 94.00% 95.50% 20x3 92.00% 94.00% Cosovo Cng ty X
Bi tp 7: Chn mu gi th xc nhn
Gi s cc th nghim kim sot cho thy h thng kim sot ni b khng ng tin cy. Bn hy a ra cch chn la cc phn t gi th xc nhn n phi thu trong trng hp ny. Bn c thm cc thng tin sau: (n v: ngn ng)
Phn nhm n phi thu > 100,000 20,000< 100,000 10,000< 20,000 <10,000 Tng cng
Thi gian thanh ton N trong hn N qu hn N qu hn 30 ngy 60 ngy 946,245 240,000 837,810 3,527,500 1,066,225 6,337,780 580,000 300,000 9,875 69,875 60,000
Tng cng
Bit rng mc trng yu cho khon mc n phi thu l 200 triu ng.
Bi 8: Kt qu gi th xc nhn
Bn ang kim ton bo co ti chnh cho cng ty XYZ c nin kt thc vo ngy 31/12/2001. Bn quyt nh thc hin mt s th tc kim ton trc ngy lp bng cn i k ton, trong c thc hin vic xc nhn cc khon n phi thu vo ngy 30/11/2001.
Vo ngy 30/11/2001 c 200 khon n phi thu vi tng s d l 956.750.000 v bn chn 75 khon n phi thu vi tng s d 650.725.000 xin xc nhn. Trong cc th xc nhn c 09 th c thm on gii thch nh sau : a) Ngy 01/10/2001, chng ti ng trc 60.000.000, s tin trn ln hn ha n ngy 22/10/2001 (s tin 35.000.000), nn chng ti khng hiu ti sao qu ng li ngh chng ti xc nhn s d n l 35.000.000 ? b) S d 12.800.000 c thanh ton ngy 23.11.2001. c) S d 23.600.000 c thanh ton vo ngy 12.12.2001. d) Chng ti khng n g qu n v vo thi im 30.11.2001 bi v s hng ha ca qu cng ty theo ha n s 1245 ngy 30.11.2001 vi s tin 30.000.000 ng (FOB cng n) chng ti ch mi nhn c ngy 4.12.2001. e) Chng ti xem li gi ca l hng 12.500.000 v nhn thy l qu cao so vi gi th trng ti cng thi im. f) S d trn c thanh ton. g) ng tng s tin. Hng ha k gi nhn c v chng ti s thanh ton khi no bn c hng. h) Chng ti cha bao gi nhn c l hng ny. i) S tin 12.000.000 m qu ng ngh xc nhn l s tin k cc thu ti sn, chng ti s cn tr vo tin thu ca nm 2003 (nm cui ca hp ng thu) theo ng tha thun ca hai bn. Yu cu : Trong mi trng hp trn, theo bn cn thm tra cc vn no? Cch gii quyt v l do ?
10/28/2011
CHUYEN E 3
CHUAN MC KIEM TOAN SO 200 Muc tieu va nguyen tac c ban chi phoi kiem toan bao cao tai chnh
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Muc tieu cua kiem toan bao cao tai chnh Nguyen tac c ban chi phoi kiem toan bao cao tai chnh Pham vi kiem toan am bao hp ly Trach nhiem oi vi bao cao tai chnh
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- Nang cao chat lng thong tin tai chnh - Khong am bao kha nang ton tai cua doanh nghiep, va tnh hieu lc va hieu qua trong quan ly
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Pham vi kiem toan Nhng cong viec va thu tuc kiem toan can thc hien e at c muc tieu kiem toan. am bao hp ly Thu thap bang chng kiem toan can thiet e ket luan khong con sai sot trong yeu trong bao cao tai chnh.
Tnh huong
Galoo Ltd v Bright Graham Murray (1994) tai Anh quoc - Bao cao tai chnh cua Galoo c kiem toan bi Bright t 1986 en 1990. Trong khoang thi gian nay, GaLoo a kinh doanh lo va khoan lo len en $55 trieu va sau o c Hillsdown mua lai. - Chu s hu cua Galoo kien KTV khong am bao ky nang nghe nghiep. Theo Galoo, Bright a khong canh bao ve tnh hoat ong lien tuc trong bao cao kiem toan, va Galoo a tiep tuc hoat ong cho en khi pha san, phai ban cong ty. Thao luan trach nhiem cua KTV
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Noi dung cua hp ong kiem toan Kiem toan n v cap di Hp ong kiem toan nhieu nam Chap nhan sa oi hp ong
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Hp ong kiem toan : La s thoa thuan bang van ban gia cac ben tham gia ky ket (cong ty kiem toan, khach hang) ve cac ieu khoan va ieu kien thc hien kiem toan cua khach hang va cong ty kiem toan, trong o xac nh muc tieu, pham vi kiem toan, quyen va trach nhiem cua moi ben, hnh thc bao cao kiem toan, thi gian thc hien va cac ieu khoan ve ph, ve x ly khi tranh chap hp ong. g.
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Tuan thu cac quy nh cua phap luat ve hp ong kinh te. ay u cac ieu khoan chung cua hp ong kinh te. Cac noi dung bo sung
- Tranh chap va ieu kien x ly tranh chap - Gii han trach nhiem tai chnh cua cong ty kiem toan va kiem toan vien -
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Tnh huong
Trach nhiem cua Giam oc n v Trach nhiem cua kiem toan vien va
cong ty kiem toan
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Khai niem
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Gian lan: La nhng hanh vi co y lam sai lech thong tin kinh te, tai chnh do mot hay nhieu ngi trong Hoi ong quan tr, Ban Giam oc, cac nhan vien hoac ben th ba thc hien, lam anh hng en bao cao tai chnh
- Sai sot: La nhng loi khong co y co anh hng en bao cao tai chnh
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Nhng tnh huong tang rui ro do gian lan hoac sai sot
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Tnh chnh trc va nang lc ban giam oc Sc ep bat thng trong hoac ngoai n v Cac nghiep vu va s kien khong bnh thng Thieu bang chng kiem toan Moi trng tin hoc
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Kiem toan vien va cong ty kiem toan Giup n v phat hien, x ly va ngan nga (khong chu trach nhiem trc tiep) gian lan, sai sot.
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CHUAN MC KIEM TOAN SO 250 Xem xet tnh tuan thu phap luat va cac quy nh trong kiem toan BCTC
n n n n n
Trach nhiem cua n v c kiem toan Xem xet cua kiem toan vien Cac thu tuc can thc hien Thong bao nhng hanh vi khong tuan thu phap luat Rut khoi hp ong kiem toan
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Khai niem
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Khong tuan thu : La nhng hanh vi thc hien sai, bo sot, thc hien khong ay u, khong kp thi hoac khong thc hien phap luat va cac quy nh du la vo tnh hay co y cua n v (lien quan en bao cao tai chnh). chnh). Nhng hanh vi nay bao gom hanh vi cua tap the, ca nhan di danh ngha n v hoac cua nhng ngi ai dien cho n v gay ra. ra.
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Trach nhiem
- Giam oc n v: Ngan nga, phat hien va x ly cac hanh vi khong tuan thu phap luat. - Kiem toan vien va cong ty kiem toan Xac nh va anh gia anh hng cua cac hanh vi khong tuan thu phap luat en bao cao tai chnh.
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anh gia anh hng en bao cao tai chnh Lu ho s kiem toan va thao luan vi giam oc Xem xet y kien trnh bay trong bao cao kiem toan Phan tch hau qua
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Thong bao cho Giam oc - Neu co anh hng trong yeu thong bao BG - Neu lien quan en BG bao cao len cap tren Thong bao cho ngi s dung bao cao kiem toan - Neu co anh hng trong yeu en BCTC. - Khong sa cha hoac khong ay u Chap nhan tng phan, Khong chap nhan hoac T choi cho y kien Thong bao cho c quan chc nang - Theo yeu cau cua phap luat
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Khi n v khong co bien phap x ly can thiet Thong bao cho KTV thay the ve hanh vi khong tuan thu va ly do cham dt hp ong.
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CHUAN MC KIEM TOAN SO 260 Trao oi cac van e quan trong phat sinh khi kiem toan vi ban lanh ao n v
n
n n n n n
Nhng van e quan trong phat sinh khi kiem toan se c trao oi Thi gian trao oi thong tin Hnh thc trao oi thong tin Nhng van e khac Bao mat Luat nh
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Khai niem
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Cac van e quan trong ve quan tr n v: La nhng van v: e phat sinh trong qua trnh kiem toan bao cao tai chnh ma KTV va cong ty kiem toan cho la quan trong co lien quan en cong tac quan tr cua Ban lanh ao n v c kiem toan trong viec giam sat qua trnh lap va cong khai bao cao tai chnh. chnh.
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Trach nhiem
- Kiem toan vien va cong ty kiem toan phai trao oi cac van e quan trong trong o co van e ve quan tr n v phat sinh khi kiem toan BCTC vi nhng ngi trong ban lanh ao n v c kiem toan - Kiem toan vien khong co trach nhiem phai phat hien va bao cao vi ban lanh ao n v tat ca cac van e quan trong ve quan tr cua n v c kiem toan
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10
10/28/2011
Thc hien
Trach nhiem: Kiem toan vien va cong ty kiem toan Xac nh Ban lanh ao Xac nh cac van e quan trong Thi gian trao oi: kp thi Hnh thc trao oi: bang li hoac bang van ban Bao mat: theo quy nh phap luat va ao c nghe nghiep
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S kien
Ho s kiem toan Worldcom o B han che tiep can thong tin tren may tnh, ch c s dung cac chng t in ra giay. Cac nhan vien b yeu cau khong tiep can vi KTV cua AA o Ho s kiem toan cho thay :
o
Rut lai y kien kiem toan bao cao tai chnh nam 2001 Thao luan trach nhiem cua KTV
Worldcom c xem la khach hang maximum risk. Chu yeu s dung thu tuc phan tch Cac khoan muc doanh thu, cac khoan phai thu, chi ph (line costs), tai san eu c kiem toan nhng khong phat hien gian lan cua Worldcom t nam 1999 nam 2001. Tuy nhien, trong ho s kiem toan co ghi How deep are we going? Surprise with look at journal entries
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11
BI TP CHNG TRCH NHIM CA KTV Bi 1: Hy cho bit trong cc trng hp sau y, trng hp no c th l sai st, trng hp no c th l gian ln v trng hp no c th hnh vi khng tun th php lut v cc quy nh. Nhng vn bn cn iu tra thm (nu c) khng nh kt lun ca bn. 1. Cng ty thay i phng php khu hao TSC t phng php ng thng sang phng php khu hao tng dn lm gim chi ph 20 triu ng. Cng ty c gii trnh trn thuyt minh bo co ti chnh. 2. Mt khan chi ph ghi vo ti khon Chi ph QLDN 100 triu ng ch c phiu chi m khng c chng t xc minh. Kt qu iu tra ca KTV cho thy thc cht y l chi ph hi l dnh hp ng. 3. S liu doanh thu bn chu qua kim tra, tnh ton cho thy s liu ng thp hn so vi s liu c trnh by trn bo co ti chnh 50 triu ng. 4. Ho n tin in thoi chung ca Cng ty thng 12 c phn nh vo Ti khon Thu phi np tr gi 10 triu ng. 5. Nghip v mua my vi tnh ca phng k ton (thi gian hu dng c tnh 5 nm) 12.000.000 trong thng 3, nhng k ton phn nh trc tip vo chi ph qun l DN. 6. Cng ty thay i phng php xc nh tr gi hng xut kho t pp Nhp trc-xut trc (trong nm 20x1) sang phng php Nhp sau-xut trc (trong nm 20x2) lm tng gi vn hng bn trong nm 200.000.000. Cng ty khng c gii trnh trn thuyt minh bo co ti chnh. 7. Phiu thu tin mt n phi thu ca khch hng A 25.000.000 nhng s chi tit TK Phi thu ca khch hng li phn nh l n phi thu ca khch hng B. 8. Chi ph khch sn cho ban lnh o cng ty i cng tc 200 triu (3 ngi cho 3 ngy) c y cc chng t lin quan. Tuy nhin chi ph ny cao hn rt nhiu ln so vi mt bng chi ph khch sn . 10. Chi ph hat ng ca doanh nghip c hch tan vo chi ph xy dng c bn d dang l 5,565 t ng 11. Nhn vin mua hng mua hng ha vi gia mua cao hn so vi gi th trng l 82 triu Bi 2: Ba tun sau khi pht hnh bo co kim tan cho cng ty c phn Song An cho nin k tan kt thc vo 31.12.X0, KTV Ln pht hin Song An c mt s giao dch vi bn c lin quan c du hiu vi phm php lut. Trong nm ti chnh X0, Song An c mua ca nh Dng mt s hng ha vi gi cao hn rt nhiu so vi gi th trng. Theo thng tin Ln va nhn c, gim c ca cng ty Song An l cha ca gim c cng ty nh Dng. V vic mua l hng ny lm cho Song An b thit hi gn 1 t ng. Tuy nhin, cc nghip v ny khng c cng b trong thuyt minh bo co ti chnh. Hn th, da trn thng tin va pht hin, Ln kt lun rng li nhun trn Bo Co Ti chnh b nh hng trng yu do t giao dch ny. Ln quyt nh tip cn vi khch hng v yu cu iu chnh Bo co kim tan. Khch hng t chi yu cn ca KTV vi l lun rng BCTC khng c sai lch trng yu . Gim c cn cho rng cc giao dch ny khng c du hiu khng vi phm php lut v rng y khng phi l Bn c lin quan. Ngai ra, gim c cng cho rng nu KTV thng bo thng tin ny cho cc c ng, h vi phm tnh bo mt . Yu cu 1. Cho bit liu giao dch m Ln pht hin c phi l hnh vi khng tun th hay gian ln . 2. KTV Ln c vi phm tnh bo mt nu cng b thng tin ny 3. Nu bn l Ln, bn nn lm g trong trng hp ny.