Tai Chinh Ke Toan KT

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Danh mc s , bng biu

S 1: Mi quan h gia cc phn hnh kim ton ............................................. 5 S 2: T chc chng t nhp kho...................................................................... 10 S 3: T chc chng t xut kho ...................................................................... 10 S 4: Trnh t hch ton hng tn kho (KKTX) ............................................... 13 S 5: Trnh t hch ton hng tn kho (KKK)............................................... 14 S 6: Dng vn ng ca chu trnh hng tn kho ............................................. 19 S 7: B my qun l ti CIMEICO ................................................................. 42 Bng 1: Mc tiu kim ton hng tn kho ............................................................ 20 Bng 2: Mt s ch tiu ti CIMEICO ................................................................... 41 Bng 3: Phn tch s liu trn BCKT ti cng ty E............................................. 53 Bng 4: Phn tch s b BCKQKD ti cng ty E................................................... 54 Bng 5: Phn tch s liu trn BCKT ti cng ty F ............................................. 55 Bng 6: Phn tch s b BCKQKD ti cng ty F ................................................... 55 Bng 7: Phn tch s liu trn BCKT ti cng ty H ............................................ 56 Bng 8: Phn tch s b BCKQKD ti cng ty H .................................................. 56 Bng 9: Bng xc nh tnh nhy cm ................................................................... 57 Bng 10: Bng xc nh mc trng yu k hoch ti cng ty F ............................ 59 Bng 11: Tng hp hng tn kho cng ty F........................................................... 72 Bng 12: Tng hp hng tn kho cng ty H .......................................................... 72 Bng 13: Tng hp kt qu kim k nguyn vt liu ti cng ty E ....................... 78 Bng 14: Bng tnh gi thnh sn phm ti cng ty E ........................................... 82 Bng 15: Th xc nhn hng gi bn ca cng ty E ............................................. 83 Bng 16: Bng cu hi v h thng kim sot ni b ............................................ 95 Bng 17: Cc mc ri ro ........................................................................................ 97 Bng 18: Cc ch tiu phn tch dc hng tn kho ................................................ 98 Bng 19: Bng k chnh lch ................................................................................. 99 Bng 20: Bng k xc minh ................................................................................... 99 Mu biu 1: Bng tng hp hng tn kho cng ty E............................................. 71 Mu biu 2: Giy lm vic s 2E........................................................................... 73 Mu biu 3: Giy lm vic s 2H .......................................................................... 75
Hon thin kim ton chu trnh hng tn kho 1
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Mu biu 4: Giy lm vic s 3H .......................................................................... 76 Mu biu 5: Giy lm vic s 3E........................................................................... 80 Mu biu 6: Giy lm vic s 4E........................................................................... 84 Mu biu 7: Giy lm vic s 5E........................................................................... 86 Mu biu 8: Giy lm vic s 6H .......................................................................... 87 Mu biu 9: Giy lm vic s 3F ........................................................................... 87 Mu biu 10: Giy lm vic s 4F ......................................................................... 88 Mu biu 11: Giy lm vic s 4H ........................................................................ 89 Mu biu 12: Giy lm vic s 5H ........................................................................ 89
Hon thin kim ton chu trnh hng tn kho
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Danh mc t vit tt
Din gii Hng tn kho Bo co ti chnh.. K khai thng xuyn.. Kim k nh k Gi vn hng bn.. Ti sn Ti sn lu ng. Kim sot ni b Nguyn vt liu. Chi ph Bo co kt qu kinh doanh .......................................................... Bng cn i k ton .................................................................... T vit tt HTK BCTC KKTX KKK GVHB TS TSL KSNB NVL CP BCKQKD BCKT
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Li m u
Trong iu kin bc u hi nhp nn kinh t th gii, mi trng kinh doanh Vit Nam v ang tin dn n th n nh. Nhiu c hi mi m ra cho cc doanh nghip, i km vi l nhng thch thc, nhng ri ro khng th n trnh. Ngnh kim ton ni chung v kim ton c lp ni ring cng khng nm ngoi xu hng . T trc n nay, Bo co ti chnh lun l i tng ch yu ca kim ton c lp. Bo co ti chnh l tm gng phn nh kt qu hot ng cng nh mi kha cnh trong qu trnh sn xut kinh doanh ca doanh nghip. iu ny i hi cc thng tin a ra trn Bo co ti chnh phi lun m bo tnh trung thc, hp l. Trn Bo co ti chnh ca cc doanh nghip, hng tn kho thng l mt khon mc c gi tr ln, cc nghip v pht sinh xoay quanh hng tn kho rt phong ph, phc tp. S phc tp ny nh hng n cng tc t chc hch ton cng nh vic ghi chp hng ngy, lm tng kh nng xy ra sai phm i vi hng tn kho. Thm vo , cc nh qun tr doanh nghip thng c xu hng phn nh tng gi tr hng tn kho so vi thc t nhm mc ch tng gi tr ti sn doanh nghip, minh chng cho vic m rng quy m sn xut hay tim nng sn xut trong tng lai Cc sai phm xy ra i vi hng tn kho c nh hng ti rt nhiu ch tiu khc nhau trn Bo co ti chnh ca doanh nghip. Chnh v vy, kim ton chu trnh hng tn kho c nh gi l mt trong nhng phn hnh quan trng trong kim ton Bo co ti chnh. L sinh vin chuyn ngnh kim ton, qua k thc tp ti Cng ty Kim ton t vn xy dng Vit Nam (CIMEICO VIETNAM), em c c iu kin tt tip cn thc t, vn dng nhng kin thc c trang b trong nh trng vo thc tin trn c s cng c kin thc, i su tm hiu v nm bt cch thc t chc cng tc kim ton trong tng loi hnh. Trn c s em chn ti: Hon thin kim ton chu trnh hng tn kho trong kim ton Bo co ti chnh do Cng ty Kim ton t vn xy dng Vit Nam thc hin. Ni dung chuyn gm 3 phn chnh: Chng I: L lun chung v kim ton chu trnh hng tn kho trong kim ton Bo co ti chnh.
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Chng II: Thc trng kim ton hng tn kho trong kim ton Bo co ti chnh ti Cng ty Kim ton t vn xy dng Vit Nam. Chng III: Phng hng hon thin kim ton chu trnh hng tn kho. Do phm vi nghin cu cn c nhiu hn ch nn bi vit ca em khng trnh khi thiu st, v vy em rt mong nhn c s quan tm ng gp kin ca cc thy c. Em xin chn thnh cm n s hng dn ca TS Chu Thnh- H KTQD, Anh Nguyn c Thnh- Ph Gim c - Trng phng Nghip v Kim ton s 1 ti CIMEICO v cc anh ch trong Cng ty gip em hon thnh chuyn ny.
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Chng I: L lun chung v kim ton chu trnh Hng tn kho trong kim ton Bo co ti chnh.
I. Khi qut v kim ton Bo co ti chnh: 1.Khi nim chung: C nhiu cch hiu khc nhau v hot ng kim ton nhng nhn chung kim ton c hiu l vic xc minh v by t kin v thc trng hot ng cn c kim ton bng h thng phng php k thut ca kim ton chng t v kim ton ngoi chng t do cc kim ton vin c trnh nghip v tng xng thc hin trn c s h thng php l c hiu lc. Kim ton ti chnh l mt hot ng c trng ca kim ton, vi mc tiu c th l a ra kin xc nhn rng Bo co ti chnh c c lp trn c s chun mc v ch k ton hin hnh (hoc c chp nhn), c tun th php lut lin quan, c phn nh trung thc v hp l trn cc kha cnh trng yu hay khng (theo Chun mc kim ton Vit Nam 200/11). Din gii c th nhng mc tiu c nu trong Chun mc nh sau: - Mc tiu tng qut: c hiu l tm kim bng chng kim ton a ra kin v tnh trung thc, hp l ca thng tin trnh by trn Bng khai ti chnh. - Mc tiu kim ton chung: l vic xem xt nh gi tng th s tin ghi trn cc chu trnh, trn c s cc cam kt chung v trch nhim ca nh qun l v nhng thng tin thu c qua kho st thc t n v c kim ton (ng thi xem xt c ti cc mc tiu chung khc bao gm mc tiu c thc, y trn vn, mc tiu v tnh chnh xc c hc, mc tiu v nh gi hay phn loi trnh by, mc tiu v quyn v ngha v). i tng trc tip ca kim ton Bo co ti chnh l cc Bng khai ti chnh, Bo co ti chnh c nh ngha trong Chun mc kim ton Vit Nam 200/ 04 nh sau: Bo co ti chnh l h thng cc bo co c lp theo chun mc v ch k ton hin hnh (hoc c chp nhn) phn nh cc thng tin kinh t, ti chnh ch yu ca n v. Ngoi ra, Bng khai ti chnh cn bao gm nhng bng k khai c tnh php l khc nh Bng k khai ti sn c nhn, Bng k khai ti sn c bit Cc bng khai ny u cha ng nhng thng tin c
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lp ti mt thi im c th trn c s ti liu k ton tng hp v chi tit. Hiu theo cch khc, cc ch tiu trn Bo co ti chnh cha ng nhiu mi quan h theo nhng hng khc nhau nh: gia ni dung kinh t ca ch tiu ny vi ch tiu khc, gia chu trnh ny vi chu trnh khc Vic nhn din i tng kim ton v phn tch mi quan h cc thng tin, ch tiu trn Bo co ti chnh l rt quan trng v n nh hng n vic la chn cch tin hnh kim ton Bo co ti chnh. C 2 cch c bn tip cn Bo co ti chnh thnh cc phn hnh kim ton: phn theo chu trnh hoc phn theo chu trnh, do cng c 2 cch tin hnh kim ton Bo co ti chnh *Kim ton Bo co ti chnh theo chu trnh: cc kim ton vin phn chia my mc tng chu trnh hay mt s chu trnh theo th t trong Bo co ti chnh vo mt phn hnh. Cch tip cn ny n gin song khng c hiu qu do tch bit nhng chu trnh cc v tr khc nhau nhng li c quan h cht ch vi nhau. *Kim ton Bo co ti chnh theo chu trnh: l cch phn chia thng dng hn cn c vo mi lin h cht ch ln nhau gia cc chu trnh, cc qu trnh cu thnh, cc yu t trong mt chu trnh chung ca hot ng ti chnh. Theo , kim ton vin quan nim rng c nhiu ch tiu trn Bo co ti chnh c mi quan h cht ch vi nhau, th hin s lin kt gia cc qu trnh hot ng kinh doanh, c th ly v d nh: cc ch tiu Hng tn kho- Gi vn- Li nhun thun t hot ng kinh doanh th hin mi quan h ca cc qu trnh t khi mua vo, sn xut n lc tiu th thnh phm Theo , kim ton Bo co ti chnh thng bao gm cc chu trnh c bn sau: - Kim ton chu trnh bn hng- thu tin. - Kim ton tin mt (ti kt, ti ngn hng hoc ang chuyn). - Kim ton chu trnh mua hng- thanh ton. - Kim ton tin lng v nhn vin. - Kim ton Hng tn kho. - Kim ton vn bng tin. Mi quan h gia cc chu trnh c th hin qua s :
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S 1: Mi quan h gia cc phn hnh kim ton.

Vn bng tin
Bn hng thu tin
Tip nhn v hon tr vn
Mua hng thanh ton
Tin lng v nhn vin
Hng tn kho
Qua c th thy chu trnh hng tn kho c quan h vi tt c cc chu trnh khc, ch khc gc trc tip hay gin tip. c bit l mi quan h mt thit vi chu trnh Mua hng- thanh ton, tin lng nhn vin, bn hng- thu tin. l nhng chu trnh, nhng u mi quan trng vi c khch hng v cng ty kim ton. C th hn, trong cng tc k ton ti doanh nghip, kt qu ca hng tn kho khng ch nh hng n cc ch tiu trn Bng cn i k ton m cn nh hng trc tip ti kt qu hot ng sn xut kinh doanh. i vi kim ton, kt qu kim ton chu trnh hng tn kho gip cc kim ton vin c th kt hp, i chiu v kim tra kt qu ca cc chu trnh khc (mua hng, tin lng..) t tit kim c thi gian, chi ph, nng cao hiu qu cng tc. Chnh t nhng c im nu trn, cc kim ton vin lun xc nh kim ton hng tn kho l trng tm khi tin hnh kim ton Bo co ti chnh. 2. Phng php kim ton trong kim ton ti chnh. Kim ton ti chnh l hot ng c trng ca hot ng kim ton ni chung do thc hin chc nng xc minh v by t kin, kim ton ti chnh cng s dng cc phng php kim ton chng t (kim ton cc quan h cn
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i, i chiu trc tip, i chiu logic) v kim ton ngoi chng t (Kim k, thc nghim, iu tra). Do mi loi kim ton c chc nng c th khc nhau, i tng kim ton khc nhau v quan h ch th, khch th kim ton khc nhau nn cch thc kt hp cc phng php kim ton c bn trn cng khc nhau. Trong kim ton ti chnh, cc phng php kim ton c bn c trin khai theo hng kt hp li hoc chi tit hn tu tnh hung c th trong sut qu trnh kim ton. Trong qu trnh thc hin kim ton, ngi ta chia cc phng php kim ton thnh hai loi: - Cc th nghim c bn: y l vic thm tra li cc thng tin biu hin bng tin phn nh trn cc bng tng hp thng qua vic thc hin cc phng php kim ton chng t v kim ton ngoi chng t theo trnh t xc nh. - Th nghim tun th: l phng php da vo kt qu ca h thng kim sot ni b khi h thng ny tn ti v c hiu lc ( bit c h thng kim sot ni b tn ti c hiu lc th phi kho st v nh gi h thng ny). Do i tng c th ca kim ton ti chnh l cc Bo co k ton v cc bng tng hp ti chnh c bit khc, cc bng tng hp ny va cha ng cc mi quan h kinh t tng qut va phn nh c th tng loi ti sn, ngun vn vi nhng biu hin v kinh t, php l v c lp theo trnh t xc nh. Kim ton ti chnh phi hnh thnh nhng trc nghim ng thi kt hp vi vic s dng cc phng php kim ton c bn a ra kin ng n v cc bng tng hp ny. Trong kim ton ti chnh c ba loi trc nghim: - Trc nghim cng vic: l cch thc v trnh t r sot cc nghip v hoc cc hot ng c th trong quan h vi s tn ti v c hiu lc ca h thng kim sot ni b, trc ht l h thng k ton. Trc nghim cng vic bao gm hai loi: + Trc nghim vng chi: y l cch thc, trnh t r sot nhng thng tin v gi tr trong h thng k ton, hng ti tin cy ca thng tin ca h thng kim sot ni b. + Trc nghim t yu cu: l cch thc, trnh t r sot nhng th tc k ton hoc th tc qun l c lin quan n i tng kim ton. Trc nghim t yu cu c s dng tng i a dng, tp trung ch yu vo vic nh gi s
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hin din ca h thng kim sot ni b v hng ti mc tiu l m bo s tun th ca h thng kim sot ni b. - Trc nghim trc tip s d: l cch thc kt hp cc phng php cn i, phn tch, i chiu trc tip vi kim k, iu tra thc t xc nh tin cy ca cc s d cui k S ci ghi vo Bng cn i k ton hoc Bo co kt qu kinh doanh. y l cch thc ch yu Kim ton vin thu thp bng chng t cc ngun c lp, bng chng kim ton thu thp theo cch ny c tin cy cao. - Trc nghim phn tch (th tc phn tch): L cch thc xem xt cc mi quan h kinh t v xu hng bin ng ca ch tiu kinh t thng qua vic kt hp cc phng php i chiu trc tip, i chiu logic, cn i gia tr s bng tin ca cng mt ch tiu trong nhng iu kin khc hoc gia ch tiu tng hp vi b phn cu thnh. Trc nghim phn tch c s dng nhiu giai on trong qu trnh kim ton. 3.Khi qut quy trnh kim ton Bo co ti chnh: Trong kim ton Bo co ti chnh, thu thp c y bng chng kim ton c gi tr lm cn c cho kt lun ca kim ton vin v tnh trung thc v hp l ca thng tin trn Bo co ti chnh ng thi m bo tnh hiu qu, kinh t, tnh hiu lc ca tng cuc kim ton, kim ton vin phi xy dng c quy trnh c th cho cuc kim ton . Thng thng, mi quy trnh kim ton c chia thnh 3 bc: 1. Lp k hoch kim ton 2. Thc hin kim ton 3. Kt thc kim ton Bc 1: Lp k hoch kim ton. Theo Chun mc kim ton Vit Nam s 300 th kim ton vin v cng ty kim ton phi lp k hoch kim ton trong m t phm vi d kin v cch thc tin hnh cng vic kim ton. K hoch kim ton phi y , chi tit lm c s cho chng trnh kim ton. Trong bc cng vic ny, bt u t th mi kim ton, kim ton vin s tm hiu khch hng vi mc ch hnh thnh hp ng hoc a ra c k hoch chung. Kim ton vin cn thu thp cc thng tin c th v khch hng, tm hiu nh gi h thng kim sot ni b Bn cnh , trong khi lp k hoch, cng ty kim ton
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cng phi c s chun b v phng tin v nhn vin cho vic trin khai thc hin chng trnh xy dng. Bc 2: Thc hin k hoch kim ton. Cc kim ton vin s s dng cc phng php k thut thch ng vi tng i tng c th thu thp bng chng kim ton. Thc cht ca qu trnh ny l vic trin khai mt cch ch ng v tch cc cc k hoch, chng trnh kim ton nhm a ra kin xc thc v tnh trung thc v hp l ca cc thng tin trn Bo co ti chnh da vo cc bng chng kim ton y , c gi tr. y l giai on cc kim ton vin thc hin cc th tc kim ton c hnh thnh t cc loi trc nghim, l th tc kim sot, th tc phn tch v th tc kim tra chi tit. Th tc kim ton c hnh thnh rt a dng v cn c vo kt qu nh gi h thng kim sot ni b ca khch hng, t i n quyt nh s dng cc th tc khc nhau. Nu cc nh gi ban u v kim sot ni b l c hiu lc th cc kim ton vin s tip tc thc hin cng vic vi trc nghim t yu cu, ng thi vi vic xc minh thm nhng sai st c th c. Trong trng hp ngc li, kim ton vin s s dng trc nghim vng chi trn quy m ln. Quy m, trnh t cng nh cc phng php kt hp c th ph thuc rt ln vo kinh nghim v kh nng phn on ca c nhn kim ton vin. Bc 3: Kt thc kim ton, l lc kim ton vin a ra kt lun kim ton. Cc kt lun ny nm trong bo co hoc bin bn kim ton. a ra c nhng kin chnh xc, kim ton vin phi tin hnh cc cng vic c th nh: xem xt cc khon n ngoi d kin, xem xt cc s kin xy ra sau ngy kt thc nin , xem xt tnh lin tc trong hot ng ca n v, thu thp th gii trnh ca Ban Gim c Cui cng, kim ton vin tng hp kt qu, lp nn Bo co kim ton ng thi c trch nhim gii quyt cc s kin pht sinh sau khi lp Bo co kim ton. Ty theo kt qu, cc kim ton vin c th a ra 1 trong 4 kin: chp nhn ton phn, chp nhn tng phn, kin khng chp nhn v kin t chi. II. Kim ton chu trnh Hng tn kho trong kim ton Bo co ti chnh: 1. Khi qut chung v hng tn kho: Hng tn kho l mt chu trnh quan trng trn Bo co ti chnh ca doanh nghip, trong phn ny ta s xt n nhng vn lin quan n cng tc k ton
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hng tn kho, t s sch n cc ti khon c s dng cng nh phng php theo di, hch ton v ghi s hng tn kho. C th: 1.1. Khi nim: Theo Chun mc k ton quc t v hng tn kho (ISA2) v Chun mc k ton Vit Nam s 02 Hng tn kho th hng tn kho l nhng ti sn: + c gi bn trong k sn xut, kinh doanh bnh thng; + ang trong qu trnh sn xut kinh doanh d dang; + Nguyn liu, vt liu, cng c dng c s dng trong qu trnh sn xut kinh doanh hoc cung cp dch v. T c th thy c nhiu tiu thc c s dng phn loi hng tn kho. Trc ht phi thy c hng tn kho l ti sn lu ng ca doanh nghip biu hin di hnh thi vt cht, c th c mua ngoi hoc t sn xut phc v vo mc ch sn xut. Trong doanh nghip thng mi th hng tn kho bao gm: hng ha mua v ch bn (c hng ha tn kho, hng mua ang i trn ng, hng gi bn, hng gi i gia cng ch bin). Cn i vi doanh nghip sn xut hng tn kho c th bao gm nhng loi sau: nguyn- nhin vt liu, cng c dng c tn kho, gi i gia cng ch bin v mua ang i trn ng, sn phm d dang (l nhng sn phm cha hon thnh v hon thnh nhng cha lm th tc nhp kho), chi ph dch v d dang, thnh phm hon thnh ch bn. 1.2. K ton hng tn kho: 1.2.1. Cng tc t chc chng t: T chc chng t l vic t chc vn dng phng php chng t trong ghi chp k ton ban hnh ch chng t v vn dng ch . ng thi, t chc chng t cng l vic thit k khi lng cng tc k ton v hch ton khc nhau trn h thng chng t hp l, hp php theo mt quy trnh lun chuyn nht nh. i vi hng tn kho th cng tc t chc chng t bao gm chng t nhp kho v xut kho. Quy trnh t chc c th hin qua s :
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S 2: T chc chng t nhp kho.

Ph trch phng cung tiu
Nhng ngi c lin quan Nghip v nhp kho Cc bc cng vic v chng t km theo
Ngi nhp kho
Ban kim nghim
Cn b cung ng
Th kho
K ton HTK Bo qun v lu tr
ngh nhp kho
Bin bn kim nghim
Phiu nhp kho
K duyt
Nhp kho v ghi th kho
Ghi s k ton
S 3: T chc chng t xut kho

Ngi ngh xut kho Gim c, k ton trng
Nhng ngi c lin quan Nghip v xut kho Cc bc cng vic v chng t km theo
Cn b cung ng
Th kho
K ton HTK Bo qun v lu tr
ngh xut kho
Duyt xut kho
Phiu xut kho
Xut kho v ghi th kho
Ghi s k ton
1.2.2. T chc s k ton: theo di, phn nh y cc thng tin c lin quan n hng tn kho, doanh nghip phi t xy dng cho mnh mt h thng ti khon c kh nng bao qut c ton b nghip v kinh t pht sinh. Bn cnh , doanh nghip cng phi thit lp h thng s sch hp l bi s k ton chnh l s c th ha phng php i ng ti khon trong thc t ca cng tc k ton. S k ton bao gm
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nhiu loi ty thuc vo yu cu qun l nhng lun bao gm 2 loi c bn l s chi tit v s tng hp. Theo ch k ton Vit Nam hin hnh th doanh nghip c th la chn mt trong s cc hnh thc ghi s sau: Nht k chung, Chng t ghi s, Nht k- S ci, Nht k chng t 1.2.3. Phng php tnh gi hng tn kho: Tnh gi hng tn kho l cng vic rt quan trng trong t chc hch ton hng tn kho, l vic dng tin biu hin gi tr ca hng tn kho. * Cc phng php tnh gi hng tn kho: - i vi nguyn vt liu, dng c, hng ho nhp kho: Gi ca hng tn kho c tnh theo gi thc t mua vo: Gi Gi ghi Chi ph Chit Hng Thu thc = trn + thu khu - mua b + nhp T tr li ho Mua thng khu n mi (nu c) - i vi nguyn vt liu, dng c, hng ho xut kho: Gi vt t hng ho nhp kho c ghi theo gi thc t nhng n gi ca cc ln nhp vo nhng thi im khc nhau l khc nhau, do khi xut kho k ton c nhim v phi xc nh gi thc t vt t hng ho xut kho. Theo ch k ton Vit Nam doanh nghip c th s dng mt trong cc phng php tnh gi sau p dng cho vic tnh gi thc t xut cho tt c cc loi hng tn kho hoc ring tng loi: Phng php gi thc t ch danh; Phng php gi bnh qun gia quyn; Phng php nhp trc xut trc; Phng php nhp sau xut trc; Phng php bnh qun sau mi ln nhp; Mc chnh xc ca cc phng php tu thuc vo yu cu qun l v nng lc nghip v ca k ton vin v trang thit b x l thng tin ca doanh nghip. Tuy nhin d la chn phng php tnh gi no th doanh nghip lun phi m bo c tnh thng nht v phng php tnh gi i vi tng loi vt t hng ho t nht l trong mt k k ton, nu c thay i phng php tnh gi th doanh nghip cn phi c s gii trnh hp l.
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1.2.4. T chc hch ton hng tn kho: chun b ghi chp cc nghip v pht sinh lin quan n hng tn kho, cc doanh nghip u xy dng cho mnh mt h thng ti khon bao qut v hng tn kho gm nhng ti khon c bn: TK 151, TK 152, TK 153, TK 154, cc ti khon tp hp chi ph nh TK 621, TK 622, TK 627 K ton ti doanh nghip da vo h thng cc chng t gc, s chi tit, s tng hp cc loi vt t, bo co nhp- xut- tn vt t tin hnh hch ton, ghi chp. Cng tc hch ton hng tn kho bao gm hch ton chi tit v hch ton tng hp: a, Hch ton chi tit hng tn kho: Hch ton chi tit hng tn kho i hi phn nh c v gi tr, s lng, cht lng ca tng loi vt t, hng ha theo tng kho bo qun v tng ngi ph trch. Thc t hin nay c 3 phng php hch ton chi tit v hng tn kho l: phng php th song song, phng php s i chiu lun chuyn v cch hch ton theo s s d. Trong hch ton theo th song song c p dng tng i rng ri do c cch ghi chp khng phc tp, trnh s trng lp. b, Hch ton tng hp hng tn kho: C 2 cch hch ton tng hp hng tn kho, l k khai thng xuyn hoc kim k nh k. Ty theo c im kinh doanh ca doanh nghip, yu cu ca cng tc qun l hay trnh k ton vin, quy nh hin hnh ca ch k ton m mi n v s la chn cho mnh mt phng php thch hp nht. - Phng php k khai thng xuyn: l phng php theo di v phn nh tnh hnh bin ng ca hng tn kho mt cch thng xuyn lin tc trn c s cc ti khon phn nh tng loi hng tn kho. S hch ton tng hp hng tn kho theo phng php ny c trnh by trong s 4. - Phng php kim k nh k: khng theo di vt t mt cch thng xuyn m ch phn nh gi tr tn kho u v cui k trn c s kim k cui k, xc nh lng tn kho thc t ca doanh nghip. C th cc doanh nghip s dng phng php ny c cch hch ton tun theo s 5.
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1.3. c im Hng tn kho v nhng nh hng n cng tc kim ton: Hng tn kho chim mt t trng rt ln trong tng ti sn ca doanh nghip v cng chim mt v tr quan trng trong cng tc k ton cng nh hot ng kim ton. C c nhn xt nh trn l do nhng c trng c bn ca hng tn kho, c th nh sau: - Hng tn kho c t l ln trong tng ti sn lu ng ca mt doanh nghip, l chu trnh ch yu trn Bo co ti chnh nn rt d xy ra nhng sai st hoc gian ln ln, gy nh hng trng yu v chi ph v kt qu kinh doanh. - Hng tn kho rt a dng v chng loi, c bo qun v qun l ti nhiu a im (kho) khc nhau, do nhiu ngi ph trch vt cht (th kho). iu kin bo qun i vi tng loi hng tn kho l rt khc nhau. Chnh v th, thc hin cng vic kim sot vt cht, kim k v cht lng cng nh gi tr l rt phc tp, kh nng xy ra sai st, gian ln l nhiu hn so vi cc ti sn khc. C th: c nhiu hng tn kho rt kh phn loi v nh gi nh cc linh kin in t phc tp, cc cng trnh xy dng d dang hay kim kh qy(i hi c kin ca cc chuyn gia nn mang tnh ch quan cao). - C nhiu phng php nh gi hng tn kho, ngay c vi mi loi hng tn kho cng c th xy dng cch tnh khc nhau nh phng php bnh qun gia quyn, phng php gi thc t ch danh hay phng php nhp trc- xut trc (FIFO) Vi mi cch tnh s em li nhng kt qu khc nhau, bn cnh vic xc nh gi tr hng tn kho li c nh hng trc tip n gi vn hng bn, nh hng trng yu ti vic xc nh li nhun thun trong nm ti chnh. V vy thu thp c bng chng kim ton y v c hiu lc, cc kim ton vin khi thc hin kim ton phi nm bt c phng php tnh gi hng tn kho m khch hng ang s dng cng vi vic p dng n trong thc tin. Thc t hin nay vn cn c nhng doanh nghip khng p dng nht qun cch xc nh tr gi hng tn kho gia cc nin k ton, iu ny rt d dn n nhng sai st ng k. - Hng tn kho cng nh nhiu loi ti sn khc, phi chu nh hng ca hao mn hu hnh v hao mn v hnh (b h hng sau mt khong thi gian nht nh, d b li thi). iu ny yu cu cc kim ton vin phi c nhng hiu bit c th v tng loi hng tn kho c trong doanh nghip cng nh xu hng bin ng ca chng, t xc nh chnh xc c gi tr hao mn ca tng loi.
Lun vn tt nghip
- Chu trnh hng tn kho c lin quan trc tip hoc gin tip vi cc chu trnh khc, v vy khi tin hnh kim ton, phi c s xem xt mi lin h gia cc chu trnh ny, do c th xy ra nhng sai st mang tnh cht dy chuyn gia cc giai on trong qu trnh sn xut. 1.4. Cc chc nng ca Hng tn kho vi qu trnh kim sot ni b trong doanh nghip: Nh phn 1.3 nu, c im ni bt ca hng tn kho l c lin quan n nhiu chu trnh khc trong hot ng sn xut kinh doanh, do vy chu trnh ny c nhng chc nng c bn sau: - Chc nng mua hng; - Chc nng nhn hng; - Chc nng lu kho vt t, hng ha; - Chc nng xut kho; - Chc nng sn xut; - Chc nng lu kho thnh phm; - Chc nng xut thnh phm i tiu th. Ty theo c im c th trong quy trnh hot ng cng nh mc tiu qun l ca tng thi im m mi doanh nghip xy dng cho mnh mt h thng kim sot ni b hng tn kho hp l kim sot tt nht dng vn ng ca hng tn kho, m bo tnh c lp gia cc b phn trong vic kim tra. Theo , qu trnh kim sot ni b c thc hin theo tng chc nng c th ca chu trnh hng tn kho. 1.4.1. Chc nng mua hng: Qu trnh mua hng l mt b phn nm trong chu trnh mua hng- thanh ton. c im chung ca nghip v ny l chng c thc hin bi b phn cung ng cn c vo giy ngh mua hng c ph duyt, b phn ny s lp n t hng hoc tha thun cc hp ng mua hng. H thng kim sot ni b vi vic mua hng ca doanh nghip s c thit lp m bo tnh hu hiu, c th bao gm cc bc cng vic c bn sau: - Thit lp k hoch mua hng da trn c s k hoch sn xut, k hoch tiu th sn phm, k hoch d tr hng tn kho.
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- S dng cc phiu yu cu c nh s th t trc. Quy nh th tc xt duyt yu cu mua, phiu yu cu mua phi ghi r ni yu cu, s lng v chng loi hng ha. - Phiu yu cu c chuyn ti phng thu mua lm cn c lp n t mua hng gi n ni cung cp c la chn. n t hng phi c y cc yu r v s lng, chng loi, quy cch hng ha hoc dch v yu cu. ng thi n t hng s c chuyn cho cc b phn c lin quan nh b phn k ton hch ton, b phn nhn hng kim tra i chiu. - C s phn tch trch nhim gia ngi yu cu, ngi lp ha n v ngi quyt nh vic mua hng . 1.4.2. Chc nng nhn hng, lu kho: Nghip v ny c bt u bng vic nhp kho hng mua, lp bin bn giao nhn hng, cng nm trong chu trnh mua hng- thanh ton. Tt c hng ha s c chuyn ti b phn kho, b phn ny tin hnh nhp kho. Th kho lp phiu nhp kho ghi r s lng, quy cch ca hng thc nhp, ghi s v chuyn cho k ton lm cn c ghi s k ton. H thng kim sot ni b vi chc nng nhn hng, lu kho gm: - Hng ha nhn v phi c kim tra c v s lng v cht lng bi mt b phn c lp vi b phn mua hng v b phn lu kho c gi l Phng nhn hng. Phng nhn hng c trch nhim xc nh s lng hng nhn, kim nh cht lng c ph hp vi yu cu trong n t hng hay khng, ng thi cng loi b nhng hng ha b li, km phm cht Sau lp Bin bn nhn hng (phiu nhn hng) chuyn ti b phn kho. - Phi c s cch ly v trch nhim gia ngi ghi s v ngi qun l kho hng. - H thng kim sot ni b phi c thit k bao gm c th tc kim tra tnh y ca cc chng t hng tn kho, tnh ton li cc chng t gc, i chiu chng t gc vi s k ton hng tn kho, i chiu gia cc loi s vi nhau m bo vic ghi ng, ghi v kp thi nghip v hng tn kho. 1.4.3. Chc nng xut kho vt t, hng ha: B phn kho phi chu trch nhim v ton b s hng ha m mnh qun l, do tt c cc trng hp xut vt t, hng ha u phi c phiu yu cu s dng c ph duyt hay phi c n t hng. Cn c vo phiu xut kho th kho v k ton vt t ghi s v hch ton. Doanh nghip tin hnh cc cng vic:
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- Phiu yu cu xut kho phi c lp da trn mt n t hng sn xut hay n t hng ca khch hng bn ngoi. Phiu ny c lp thnh 3 lin: giao cho b phn c nhu cu s dng vt t, giao cho th kho v 1 lin giao cho phng k ton. - Hng ha xut kho phi c kim tra v cht lng. - C nhng quy nh c th v nguyn tc ph duyt vt t, hng ha xut kho. C s phn cng trch nhim cng vic gia ngi xut kho v ngi lp phiu yu cu. 1.4.4. Chc nng sn xut: Sn xut l giai on quan trng trong hot ng sn xut kinh doanh ca doanh nghip, chnh v th n i hi c kim sot cht ch t khu k hoch v lch trnh sn xut, c xy dng t c ton v nhu cu i vi sn xut ca doanh nghip cng nh cn c vo tnh hnh thc t hng tn kho hin c. u ra ca giai on sn xut l thnh phm hoc sn phm d dang. Kim sot ni b i vi vic sn xut c thit lp bng cch gim st s lng sn phm u ra m bo rng vic sn xut c tin hnh trn c s cc yu t u vo s dng mt cch hiu qu v hp l. Qua c th thy cng vic kim sot ni b chi ph sn xut chnh l s kt hp gia kim sot chi ph sn xut ti b phn sn xut vi b phn xut kho, c th: - Ti b phn sn xut: s dng cc chng t c nh s th t trc theo di vic s dng nguyn vt liu ng thi kim sot ph liu nu c, cc bng chm cng cng nhn sn xut theo di chi ph nhn cng trc tip. Cc ti liu ny cng bao gm bo co s lng thnh phm, bo co kim nh cht lng sn phm. H thng kim sot ni b cng phi quy nh r ngi thc hin ghi chp giy t kim sot cng nh quy nh r v ngi lp, ngi gi, cc b phn nhn c bo co sn xut. - Ti b phn xut kho: ( trnh by phn 1.3.3). 1.4.5. Chc nng lu kho: Sn phm sau khi hon thnh, qua khu kim nh nu khng c chuyn i tiu th th s nhp kho ch bn. Giai on ny nht thit phi c phiu nhp kho, i vi doanh nghip c h thng kim sot ni b tt th mi loi thnh phm s c theo di trn tng h s ring bit. Qu trnh kim sot thnh phm c coi nh mt phn trong chu trnh bn hng- thu tin.
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- Cng tc kim sot ni b vi vic lu kho thnh phm c tin hnh tng t nh kim sot ni b vi cng vic lu kho vt t, hng ha. 1.4.6. Chc nng xut kho thnh phm i tiu th: Qu trnh ny l mt mt xch quan trng ca chu trnh bn hng- thu tin, trong qua nh thnh phm ca doanh nghip ch c xut ra khi kho khi c s ph chun hay cn c xut kho thnh phm, c th l cc n t hng hoc hp ng kinh t. Khi xut kho phi c phiu xut kho do th kho lp, b phn vn chuyn s c phiu vn chuyn hng (Vn n). - Kim sot ni b i vi chc nng xut kho thnh phm c th hin trong vic s dng cc chng t vn chuyn, cc ha n bn hng c nh s th t t trc, trong vic sot xt thm nh cc chng t xut (v d: phiu vn chuyn c lp thnh 3 lin, lin 1 lu phng tip vn, lin 2 gi n b phn tiu th km n t hng lm cn c ghi ha n cho khch hng, lin 3 nh km theo hng ha trong qu trnh vn chuyn). Ngoi ra cn c nhng quy nh v vic k ton phn nh hng xut kho trn phiu xut kho, s k ton hng tn kho hay s phn cng phn nhim gia b phn kho v b phn k ton Nhn xt: Cc chc nng ca hng tn kho th hin qu trnh vn ng ca hng tn kho, c th khi qut nh s sau: S 6: Dng vn ng ca chu trnh hng tn kho
Nhp kho NVL hng ha a NVL vo sn xut Nhp kho thnh phm Xut thnh phm, Xut hng ha bn kho
n t mua hng
Nhn mua hng
Nhp kho
Xut kho
Nhp kho
giao
Xut kho i vi hng ha
Kim sot ni b i vi hng tn kho l vic thit k cc cng vic kim sot vi tng chc nng, tng giai on c th ca hng tn kho. Kim ton vin thu thp nhng hiu bit c th v cc hot ng kim sot ni b ca doanh
Lun vn tt nghip
nghip v chu trnh ny, t tin hnh thit k cc th nghim kim sot hay cc trc nghim t yu cu xc minh tnh hin hu ca cc hot ng kim sot . Cc th nghim kim sot s to c s cho vic nh gi h thng kim sot ni b vi hng tn kho ca n v, y l bc cng vic mang tnh bt buc trong giai on chun b kim ton hng tn kho. 2. Mc tiu kim ton hng tn kho: - Mc tiu hp l chung: cn c vo nhng thng tin thu thp c qua kho st thc t khch hng cng cam kt chung v trch nhim ca cc nh qun l, cc kim ton vin s xem xt nh gi tng th s tin ghi trn cc chu trnh. Chnh v th mc tiu nh gi s hp l chung s hng ti kh nng sai st c th ca cc s tin . C th trong chu trnh kim ton hng tn kho th mc tiu hng ti nh sau: tt c cc hng ha tn kho u biu hin hp l trn th kho, bng cn i k ton; tt c cc s d hng tn kho trn Bng cn i hng tn kho v bng lit k hng tn kho l hp l. - Mc tiu chung khc: cc mc tiu ny c c th trong bng sau Bng 1: Mc tiu kim ton chu trnh hng tn kho.
C s Mc tiu i vi nghip v dn liu S hin- Cc nghip v mua hng ghi s th hu hoc hin s hng ho c mua trong k pht sinh - Cc nghip v kt chuyn hng ghi s i din cho s hng tn kho c chuyn t ni ny sang ni khc hoc t loi ny sang loi khc - Cc nghip v tiu th hng ho ghi s i din cho s hng tn kho xut bn trong k Tnh Tt c cc nghip v mua, kt chuyn v trn vn tiu th hng tn kho xy ra trong k u c phn nh trn s sch, bo co k ton Quyn Trong k, doanh nghip c quyn i vi v ngha s hng tn kho ghi s v Hon thin kim ton chu trnh hng tn kho Mc tiu i vi s d Hng tn kho c phn nh trn bng cn i k ton l thc s tn ti
S d ti khon Hng tn kho bao hm tt c cc nguyn vt liu, cng c, dng c, sn phm, hng ho hin c ti thi im lp Bng cn i k ton Doanh nghip c quyn i vi s d hng tn kho ti thi im lp Bng cn i k ton 23
Lun vn tt nghip o Chi ph nguyn vt liu v hng ho thu lng v mua, gi thnh sn phm, sn phm d tnh gi dang phi c xc nh chnh xc v ph hp vi quy nh ca ch k ton v nguyn tc k ton chung c tha nhn Trnh Cc nghip v lin quan ti hng tn kho by v phi c xc nh v phn loi ng n khai bo trn h thng Bo co ti chnh S d hng tn kho phi c phn nh ng gi tr thc hoc gi tr thun ca n v tun theo cc nguyn tc chung c tha nhn S d hng tn kho phi c phn loi v sp xp ng v tr trn Bng cn i k ton. Nhng khai bo c lin quan n s phn loi, cn c tnh gi v phn b hng tn kho phi thch ng
3. Phng php kim ton p dng trong kim ton hng tn kho: Nh cc chu trnh khc trong kim ton Bo co ti chnh, kim ton chu trnh hng tn kho cng p dng cc phng php kim ton c bn ni chung trong ch trng hn n cc phng php: kim k, iu tra, cn i... C s khc bit trn l do c im ca hng tn kho, t cc kim ton vin phi thu thp bng chng c v s lng v cht lng. C th v d trong cc giai on sau: - Trong giai on u quan st vt cht, kim ton vin s dng phng php kim k (i vi cc mu hng tn kho chi tit theo tng kho hng, tng loi hng) v iu tra (i vi cc loi hng ha khng phi ca n v hay cc loi hng tn kho li thi, gim gi tr) nh gi tnh chnh xc ca cuc kim k, nhn din v phng din vt cht hng tn kho. Ngoi ra trong giai on ny kim ton vin c th s dng thm phng php phng vn, gi th xc nhn ghi ch cc vn khc c lin quan. - Trong giai on kim tra cng tc k ton hng tn kho, s dng phng php cn i thc hin so snh cc s liu gia s sch vi thc t, gia cc loi s chi tit, s tng hp Trong cc bc cng vic cn li, kim ton vin s p dng linh hot cc phng php thu c cc bng chng y v xc thc. 4. Ni dung kim ton hng tn kho trong kim ton Bo co ti chnh: Kim ton hng tn kho cng tun theo quy trnh c bn gm 3 bc: lp k hoch, thc hin kim ton v kt thc kim ton. Ty theo cc c im c th ti
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tng khch hng m chng trnh kim ton c th thay i linh hot tuy nhin cc kim ton vin lun i theo mt trnh t c bn c trnh by c th: 4.1.Lp k hoch kim ton: Theo chun mc kim ton Vit Nam s 300: K hoch kim ton phi c lp cho mi cuc kim ton. K hoch kim ton phi c lp mt cch thch hp nhm m bo bao qut ht cc kha cnh trng yu ca cuc kim ton; pht hin gian ln, ri ro v nhng vn tim n; v m bo cuc kim ton c hon thnh ng thi hn. K hoch kim ton tr gip kim ton vin phn cng cng vic cho tr l kim ton v phi hp vi cc chuyn gia khc thc hin cng vic kim ton. K hoch kim ton thng c trin khai theo cc bc sau: 4.1.1. Chun b cho k hoch kim ton. Quy trnh kim ton ch thc s bt u khi kim ton vin v cng ty kim ton tip nhn mt khch hng, trn c s th mi kim ton , kim ton vin xc nh i tng s phc v trong tng lai v tin hnh cc cng vic: nh gi kh nng chp nhn kim ton, nhn din cc l do kim ton, la chn i ng nhn vin kim ton, phn cng cng vic c th cho tng nhn vin da trn cc phn cng vic ca kim ton chu trnh hng tn kho. 4.1.2.Lp k hoch chin lc. a.Thu thp thng tin c s: Kim ton vin nh gi kh nng sai st trng yu, a ra nh gi ban u v mc trng yu, thc hin cc th tc phn tch xc nh thi gian cn thit thc hin kim ton v m rng cc th tc kim ton khc.Nhng thng tin v hng tn kho cn t c trong giai on ny bao gm: - Tm hiu ngnh ngh kinh doanh ca khch hng (c thc hin chng trnh kim ton chung); - Xem xt li kt qu kim ton phn hnh hng tn kho ca ln kim ton trc (nu c); - Tham quan nh xng, kho bi bo qun hng tn kho; - Thu thp thng tin v chnh sch k ton hng tn kho ca khch hng; - D kin nhu cu s dng chuyn gia nu thy hng tn kho ca doanh nghip c nhng chng loi c bit cn c kin ca chuyn gia.
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y ch l nhng thng tin c s v kim ton vin khng bt buc phi hiu su sc v n nh nhng ngi qun l doanh nghip, tuy nhin nhng thng tin ny nh hng n vic nh gi tng qut Bo co ti chnh ni chung v chng trnh kim ton hng tn kho ni ring cng nh vic a ra mc c lng v tnh trng yu, ri ro kim ton, do kim ton vin phi c c nhng hiu bit nht nh v cc hot ng ca n v. b.Thu thp thng tin v ngha v php l ca khch hng: Mc ch ca vic thu thp thng tin v ngha v php l ca khch hng l gip cho kim ton vin nm bt c quy trnh mang tnh cht php l ca khch hng nh hng n cc mt hot ng sn xut kinh doanh ca khch hng. Cch thc thu thp ch yu l thng qua phng vn i vi ban gim c Cng ty khch hng. Cc thng tin cn thu thp bao gm: - Giy php thnh lp v iu l Cng ty. - Cc bo co ti chnh, bo co kim ton, bin bn thanh tra kim tra ca nm hin hnh hoc mt vi nm trc. - Bin bn ca cc cuc hp c ng, hp hi ng qun tr v ban gim c ca Cng ty khch hng. Nhng bin bn ny thng cha ng nhng thng tin quan trng c lin quan ti c tc, ti hp nht, gii th, chuyn nhng mua bn Nhng thng tin ny c nh hng quan trng n vic hnh thnh v trnh by trung thc nhng thng tin trn bo co ti chnh. - Cc hp ng v cc cam kt quan trng gip cho kim ton vin xc nh c nhng d kin c nh hng quan trng n vic hnh thnh nhng thng tin ti chnh, gip kim ton vin tip cn vi nhng hot ng ti chnh ca khch hng, nhng kha cnh php l c nh hng n tnh hnh ti chnh v kt qu kinh doanh ca khch hng. c.Thc hin cc th tc phn tch : Th tc phn tch l qu trnh nh gi cc thng tin ti chnh c thc hin thng qua vic nghin cu cc mi quan h ng tin cy gia cc d liu ti chnh v phi ti chnh, n bao hm c vic so snh s liu trn s vi cc s liu c tnh ca kim ton vin. Cc th tc phn tch c p dng cho tt c cc cuc kim ton v thng c thc hin trong tt c cc giai on ca cuc kim ton.
Lun vn tt nghip
Trong giai on lp k hoch kim ton hng tn kho, vic thc hin cc th tc phn tch l cn thit do hng tn kho thng rt a dng v phong ph v chng loi, cc nghip v nhp, xut, sn xut, tiu th xut hin vi s lng ln v thng xuyn, cc nghip v cng a dng v vi s lng ln th kh nng xy ra sai st v gian ln cng ln. Cc th tc phn tch y ch yu c thc hin bng cc s liu trn Bng cn i k ton v Bo co kt qu kinh doanh. C th: - So snh s liu v mc bin ng s d hng tn kho cui nin ny so vi hng tn kho cui nin trc tnh theo s tuyt i hoc s tng i. - So snh gi bn bnh qun sn phm ca cng ty vi gi bn bnh qun ngnh, so snh d tr hng tn kho bnh qun ca cc cng ty cng ngnh c cng iu kin kinh doanh cng nh quy m hay cng ngh sn xut. - So snh s liu thc t ca khch hng v s liu k hoch t ra nh: mc tng chi ph sn xut pht sinh trong k vi chi ph k hoch, vi nh mc chi ph nguyn vt liu ca mt n v sn phm thc t so vi k hoch. Vic thc hin cc th tc phn tch trong giai on lp k hoch kim ton s gip kim ton vin c th xc nh c ni dung c bn ca cuc kim ton gip kim ton vin khoanh vng trng yu, nh gi mc trng yu, ri ro tim tng, ri ro kim ton hng tn kho cng nh tng th Bo co ti chnh c kim ton. d.nh gi tnh trng yu v ri ro kim ton: cc bc trn, kim ton vin mi ch thu thp cc thng tin mang tnh khch quan v khch hng, n bc ny kim ton vin phi cn c vo cc thng tin thu thp c nh gi, nhn xt nhm a ra mt k hoch ph hp. nh gi tnh trng yu: Trng yu l khi nim v tm c ( ln) v bn cht ca cc sai phm k c b st ca cc thng tin ti chnh hoc n l hoc tng nhm m trong bi cnh c th nu da vo cc thng tin ny xt on th khng th chnh xc hoc s rt ra nhng kt lun sai lm. Mc ch ca vic nh gi mc trng yu l c tnh mc sai st ca Bo co ti chnh c th chp nhn c, xc nh phm vi ca cuc kim ton v nh gi nh hng cc sai st ln Bo co ti chnh t xc nh bn cht, thi gian v phm vi cc kho st (cc th nghim) trong qu trnh kim ton. Theo chun mc kim ton s 320, tnh trng yu cn c xem xt qua cc bc: - c lng ban u v tnh trng yu.
Lun vn tt nghip
- Phn b c lng ban u v tnh trng yu cho tng chu trnh. - c tnh sai s v so snh vi quy m v tnh trng yu c phn b cho tng chu trnh. - Khi tng hp cc bng chng kim ton, ch nhim kim ton tin hnh so snh sai s tng hp c tnh vi c lng ban u v tnh trng yu. nh gi ri ro kim ton: i vi chu trnh kim ton hng tn kho, kim ton vin s c tnh mc trng yu cn phn b cho hng tn kho cn c vo t trng hng tn kho trong Bo co ti chnh v mc ri ro ca cc chu trnh hng tn kho theo nh gi s b ca kim ton vin, kinh nghim kim ton ca kim ton vin v chi ph kim ton. Ri ro kim ton hng tn kho l mc ri ro mong mun t c sau khi hon tt vic thu thp bng chng v hng tn kho. Ri ro ny thng c xc nh ph thuc vo hai yu t: mc m theo ngi s dng bn ngoi tin tng vo Bo co ti chnh; kh nng khch hng s gp kh khn v ti chnh sau khi Bo co kim ton c cng b. M hnh phn tch ri ro kim ton: AR = IR x CR x DR Trong : AR _ ri ro kim ton: l ri ro m kim ton vin mong mun t c sau khi hon tt vic thu thp bng chng kim ton. IR _ ri ro tim tng: l kh nng tng nghip v, tng chu trnh trong Bo co ti chnh cha ng sai st trng yu khi tnh ring r hoc tnh hp, mc d c hay khng h thng kim sot ni b. Ri ro tim tng i vi hng tn kho xut pht t c im ca hng tn kho nh: a dng, bo qun nhiu ni, s kh khn trong xc nh gi tr, cht lng hng tn kho c tnh ri ro tim tng i vi hng tn kho da trn cc yu t ch yu sau: bn cht kinh doanh ca khch hng, tnh trung thc ca Ban gim c, kt qu kim ton cc ln trc, cc c tnh k ton v quy m ca s d ti khon hng tn kho. CR _ ri ro kim sot: l kh nng xy ra cc sai phm trng yu do h thng kim sot ni b ca n v khch hng khng hot ng hoc hot ng khng hiu qu do khng pht hin v ngn chn cc sai phm ny. Khi nh gi mc ri ro kim sot i vi hng tn kho, kim ton vin s a ra nh gi mc ri ro kim sot cao nu h thng kim sot ni b hot ng khng c hiu qu.
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DR _ ri ro pht hin: l kh nng xy ra cc sai st hoc gian ln trn Bo co ti chnh m khng c ngn chn hay pht hin bi h thng kim sot ni b cng nh khng c kim ton vin pht hin trong qu trnh kim ton. y l trng hp kim ton vin p dng y cc th tc kim ton cn thit song vn c kh nng khng pht hin ht c cc sai st trng yu c th c i vi hng tn kho. Trong bc ny kim ton vin ch yu xc nh mc ri ro tim tng v khi lp k hoch kim ton cho chu trnh hng tn kho, kim ton vin cn phi ch rng ri ro tim tng thng xy ra nhiu i vi c s dn liu v s hin hu hoc pht sinh v c s dn liu tnh gi v o lng. Khi hch ton i vi chu trnh hng tn kho, doanh nghip thng c xu hng trnh by gi tr hng tn kho cao hn so vi thc t bng cch ghi tng s lng hoc ghi tng n gi. Mc trng yu v ri ro kim ton c mi quan h ngc chiu nhau, nu mc trng yu c nh gi cng cao th ri ro kim ton cng thp v ngc li. Vic xc nh mc trng yu v ri ro tng i phc tp, i hi kim ton vin phi c trnh cng nh kinh nghim phn on. e.Tm hiu h thng kim sot ni b v nh gi ri ro kim sot: Vic tm hiu nghin cu v h thng kim sot ni b, nh gi ri ro kim sot l mt phn cng vic c ngha quan trng trong mt cuc kim ton, c bit l trong kim ton ti chnh. Kim ton vin phi c mt s hiu bit y v h thng kim sot ni b lp k hoch kim ton v xc nh bn cht, thi gian v phm vi ca cc cuc kho st phi thc hin. Khi tm hiu c cu kim ton ni b ca khch hng v hng tn kho, kim ton vin cn tm hiu v cc vn : mi trng kim sot hng tn kho, h thng k ton hng tn kho, cc th tc kim sot hng tn kho, kim ton ni b. Mi trng kim sot hng tn kho: bao gm ton b nhn t bn trong v bn ngoi doanh nghip, tc ng n vic thit k, hot ng v x l d liu ca cc loi hnh kim sot ni b. Kim ton vin cn tm hiu cc thng tin: - Xem xt quan im ca Ban gim c v vic qun l hng tn kho. - Xem xt v c cu nhn s c ph hp vi yu cu thc t qun l hng tn kho hay khng, vic t chc cc b phn chc nng, cc c nhn trong b phn c p ng c yu cu qun l hng tn kho.
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Lun vn tt nghip
- Xem xt n tnh trung thc, trnh ca i ng bo v, ghi chp, kim tra kim sot hng tn kho. - Xem xt cng ty khch hng c chu s ph thuc cc n v khc v cung cp vt t, hng ho v tiu th sn phm, hng ho. H thng k ton: - Xem xt h thng chng t gc s dng trong cng tc qun l hng tn kho c c lu tr v bo qun mt cch hp l khng. - Cng vic ghi chp nghip v nhp, xut kho vt t, thnh phm, hng ho nh th no, c phn cng cho ai, ngi c m nhim cc cng vic khc, c lin quan n k ton thanh ton - S khc bit gia s liu thc t kim k vi s liu trn s sch k ton khi b pht hin c c gii quyt kp thi khng. Cc th tc kim sot: - Kim ton vin phi kim tra vic phn chia trch nhim trong vic thc hin chc nng ca chu trnh. - C tn ti mt phng thu mua hng c lp chuyn thc hin trch nhim mua cc nguyn vt liu, cng c dng c, hng ho khng. - Vt t hng ho c c kim sot v ct tr bi b phn kho c lp khng, c m bo y s ph duyt trong tt c cc nghip v mua vo v xut kho vt t hng ho khng. Kim ton ni b: Kim ton vin tin hnh xem xt n v khch hng c t chc b phn kim ton ni b khng, b phn ny c nhim v nh th no v vic kim sot hng tn kho v vic kim tra kim sot c c thc hin theo ng quy trnh khng. thu thp cc thng tin v h thng kim sot ni b, kim ton vin thc hin cc th tc nh: quan st kho bi; phng vn nhn vin, Ban gim c; quan st cc th tc nhp, xut hng; xem xt h thng s sch k ton hng tn kho, phng php hch ton hng tn kho, phng php nh gi, th tc kim k hng tn kho. T cc thng tin thu thp c v h thng kim sot ni b i vi hng tn kho, kim ton vin tin hnh nh gi s b ri ro kim sot. Mc ri ro kim sot vi h thng kim sot ni b ca chu trnh hng tn kho c a ra trn c s lin h vi tng th cc chu trnh trn Bo co ti chnh. Khi kim ton vin a
Lun vn tt nghip
ra mc ri ro kim sot thp tc l cc th tc kim sot i vi hng tn kho l hu hiu do khi kim ton c th gim c cc th tc kim tra chi tit s d i vi chu trnh hng tn kho v ngc li. f.Thit k chng trnh kim ton: Theo chun mc Kim ton quc t s 310: chng trnh kim ton l tp hp cc hng dn cho cc thnh vin tham gia kim ton, l phng tin kim tra vic thc hin cc cng vic. Chng trnh kim ton cng c th bao gm cc mc tiu kim ton cho tng chu trnh, cc c tnh thi gian cn thit kim tra tng chu trnh hay thc hin tng th tc kim ton. Chng trnh kim ton hng tn kho c thit k gm: Thit k cc th nghim kim sot; Thit k cc th nghim phn tch; Thit k cc th tc kim tra chi tit. 4.2. Thc hin k hoch kim ton chu trnh hng tn kho: 4.2.1.Thc hin cc th nghim kim sot: Th nghim kim sot ch c thc hin sau khi tm hiu v h thng kim sot ni b vi nh gi ban u l khch th kim ton c h thng kim sot ni b hot ng c hiu lc. Khi th tc kim sot c trin khai nhm thu thp cc bng chng kim ton v thit k v cc hot ng ca h thng kim sot ni b. Theo chun mc kim ton Vit Nam s 500: Th nghim kim sot (kim tra h thng kim sot) l vic kim tra thu thp bng chng kim ton v s thit k ph hp v s vn hnh hu hiu ca h thng k ton v h thng kim sot ni b. Cc th tc kim sot v hng tn kho c thc hin trong vic kim tra h thng kim sot ni b v thng tp trung vo chc nng chnh ca chu trnh hng tn kho l cc nghip v mua vt t hng ho; cc nghip v xut kho vt t hng ho; cc nghip v sn xut v tp hp chi ph sn xut; nghip v lu kho vt t hng ho. i vi nghip v mua vt t hng ho: Kim ton vin tin hnh cc cng vic sau:
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Lun vn tt nghip
- Xem xt c tn ti mt phng c lp chuyn thc hin nghip v mua hng nhng khng m nhim vic quyt nh mua hng, hoc t nht phi c mt ngi chu trch nhim gim st mt cch hp l i vi tt c cc nghip v mua. - Xem xt vic s l n t hng c ng theo quy trnh hay khng, kim tra s hin din ca chng t m bo s c tht ca cc nghip v mua hng v vic mua hng l cn thit. - Kim tra du hiu ca s ph chun cc nghip v mua hng, du hiu kim sot ni b trn cc ho n ca ngi bn, bo co nhn hng, phiu yu cu mua, n t mua hng. - Theo di mt chui cc n t mua v bo co nhn hng m bo cc nghip v mua u c ghi s. i vi cc nghip v xut kho vt t hng ho: - Kim tra tnh c tht ca cc yu cu s dng vt t hng ho bng vic kim tra li cc phiu yu cu v s ph duyt i vi cc phiu yu cu . Kim tra s lng trn phiu xut c khp vi yu cu s dng vt t hng ho c ph duyt khng. - Kim tra cc chng t s sch c lin quan n vic hch ton nghip v xut vt t hng ho nh lnh sn xut, n t mua hng, phiu xut kho v cc s chi tit, s ph. - Kim tra cc ch k nhn trn phiu xut kho vt t hng ho hoc du vt ca cng tc kim tra i chiu gia cc s sch k ton ca n v. - Xem xt tnh c lp ca th kho v ngi giao hng, ngi nhn hng, nhn vin k ton kho, s c lp ca ngi lm nhim v kim tra cht lng hng vi ngi giao hng v ngi sn xut. i vi cc nghip v sn xut v tp hp chi ph sn xut: Nghip v sn xut c xem l nghip v trng tm trong chu trnh hng tn kho. nh gi hot ng kim sot i vi nghip v ny, kim ton vin thng thc hin cc th nghim kim sot sau: - Xem xt vic t chc qun l v theo di sn xut cc phn xng, quy trnh v cch thc lm vic ca nhn vin thng k phn xng, s gim st ca qun c phn xng c thng xuyn v cht ch khng.
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- Xem xt vic ghi chp nht k sn xut ca tng b phn kim tra cht lng phn xng v tnh c lp ca b phn ny vi b phn kim nhn hng nhp kho. - Xem xt qu trnh kim sot cng tc k ton chi ph ca doanh nghip thng qua cc du hiu kim tra s sch k ton chi ph v s c lp gia ngi ghi s k ton hng tn kho vi ngi qun l hng tn kho. - Xem xt quy trnh, th tc kim k, nh gi sn phm d dang c tun th tnh nguyn tc v nht qun gia k ny vi k trc khng, ng thi xem xt s gim st trong vic nh gi v kim k sn phm d dang. i vi cc nghip v lu kho: Nghip v lu kho cng l mt nghip v quan trng trong chu trnh hng tn kho do vy vic nh gi h thng kim sot i vi cc nghip v lu kho phi c thc hin mt cch cn trng v thch ng. 4.2.2. Thc hin cc th tc phn tch: Thng qua cc th tc phn tch kim tra tnh hp l chung ca cc con s, kim ton vin c th pht hin v kh nng c sai phm trng yu v hng tn kho. thc hin th tc phn tch, trc ht kim ton vin r sot li v ngnh ngh ca khch hng nm c tnh hnh thc t cng nh xu hng chung ca ngnh gip kim ton vin nh gi c chnh xc hn v hng tn kho. Cc th tc phn tch c kim ton vin s dng ch yu trong giai on thc hin kim ton bao gm: phn tch dc v phn tch ngang. Phn tch ngang (phn tch xu hng): - R sot mi quan h gia s d hng tn kho vi s hng mua trong k, lng sn xut ra, s lng hng tiu th trong k nhm nh gi chnh xc s thay i hng tn kho. - So snh s d hng tn kho nm nay vi nm trc, s d hng tn kho thc t so vi nh mc trong n v. - So snh chi ph sn xut thc t k ny vi k trc v vi tng chi ph sn xut k hoch thy s bin ng ca tng chi ph sn xut gia cc k. - So snh gi thnh n v thc t ca k ny vi k trc, so snh gi thnh thc t v gi thnh k hoch. Th tc ny gip kim ton vin pht hin nhng s tng gim bt thng ca gi thnh sn phm sau khi loi b s nh hng ca bin ng gi c nhm tm hiu nguyn nhn dn n s thay i .
Lun vn tt nghip
Phn tch dc (phn tch t sut): - So snh t l hng tn kho trong ti sn lu ng ca Cng ty xem xt xu hng bin ng Tr gi hng tn kho T trng HTK trong TSL = Tng TS L - nh gi tnh hp l ca gi vn hng bn v phn tch hng ho hoc thnh phm pht hin nhng hng tn kho c, lc hu, kim ton vin c th s dng ch tiu:
Tng li gp T sut li gp = Tng doanh thu Tng GVHB T l quay vng HTK = S d HTK bnh qun Nu t l li nhun qu thp hoc t l hng tn kho qu cao so vi d kin ca kim ton vin th c th n v khch hng khai tng GVHB v khai gim gi hng tn kho. Bn cnh nhng thng tin ti chnh, cc thng tin phi ti chnh cng c th gip kim ton vin kim tra s hp l ca hng tn kho. Chng hn kim ton vin c th so snh gia s lng hng tn kho trong kho c ghi trn s vi din tch c th cha ca kho , nu vt qu sc cha ca kho th rt c th hng tn kho b ghi tng s lng. Cn c vo nhng bng chng thu c thng qua th tc phn tch kim ton vin s nh hng nhng th tc kim tra chi tit i vi hng tn kho cn thc hin. 4.2.3. Thc hin cc th tc kim tra chi tit: Thc hin cc th tc kim tra chi tit hng tn kho i chiu s liu pht sinh ca cc ti khon hng tn kho v cc khon chi ph lin quan pht hin
Lun vn tt nghip
nhng sai st trong hch ton hng tn kho, i chiu s d trn ti khon hng tn kho vi s liu kim k thc t ng thi xem xt trn s theo di vt t s dng phn xng sn xut. Kim ton vin cng cn c s kho st xem c s thay i trong vic s dng phng php tnh gi ca doanh nghip v pht hin nhng sai st trong qu trnh tnh ton. a. Kim ton cng tc k ton cc nghip v sn xut v chi ph hng tn kho. y l cng vic c ch trng nht trong nhng n v sn xut khi thc hin chi ph hng tn kho v cc chi ph sn xut chim mt t trng rt ln trong tng chi ph (khong 70% tng chi ph pht sinh ca doanh nghip). Trong tng chi ph pht sinh trong qu trnh sn xut ngoi phn chi ph v nguyn vt liu cn c nhiu chi ph khc pht sinh nh chi ph nhn cng trc tip, chi ph sn xut chung, cc chi ph khc nhau th c t chc hch ton khc nhau. Khi kim ton hng tn kho, kim ton vin thc hin cc th tc kim tra chi tit sau: - Kim tra tnh hp l ca cc chng t, s sch k ton s dng cng nh vic s dng cc s sch chng t . Cc nghip v ghi s phi c cn c hp l, cc nghip v ghi s u thc s din ra v c phn nh vi gi tr thc t pht sinh. - Kim tra tnh c lp ca ngi ghi s v ngi qun l hng tn kho. - Xem xt s ph hp gia nguyn vt liu thc t xut s dng vi s nguyn vt liu xut c phn nh trong s k ton bng cch i chiu yu cu s dng vt t hoc bo co s dng vt t vi s vt t thc t s dng; i chiu gi tr nguyn vt liu xut kho trn ti khon nguyn vt liu vi tng s nguyn vt liu trn cc ti khon chi ph nguyn vt liu trc tip, ti khon chi ph sn xut chung v cc ti khon lin quan khc. Ngoi ra kim ton vin c th so snh vi nh mc tiu hao nguyn vt liu cho mt sn phm kim tra. - Cn ch ti tnh nht qun trong hch ton chi ph gia cc k k ton i vi vic phn loi b phn (trc tip sn xut, sn xut chung, bn hng, qun l doanh nghip) chu ph. Bn cnh cng c th i chiu khi lng cng vic hon thnh ca mt vi cng nhn vin xem c ph hp vi vic hch ton cc ti khon c lin quan khng. - Xem xt tnh hp l ca phng php tnh khu hao ang p dng v tnh nht qun trong vic p dng phng php vi cc nin trc. Vic tnh khu hao c y v theo ng quy nh khng? Vic ghi s chi ph khu hao c
Lun vn tt nghip
ng tng b phn s dng khng? Xem xt vic phn b chi ph sn xut chung cho tng i tng tnh gi. - Xem xt i chiu s liu trn TK 154 vi cc TK 621, TK 622, TK 627 kim tra s ng n trong vic tp hp chi ph sn xut v tnh gi thnh sn phm. i chiu TK 155 vi TK 632 pht hin nhng nhm ln, sai st c th c. b. Quan st kim k vt cht hng tn kho: Kim k hng tn kho v qun l vic kim k hng tn kho khng phi l nhim v ca kim ton vin m l nhim v ca ban qun l khch hng, nhim v ca kim ton vin l quan st vic kim k hng tn kho c c thc hin ng v chnh xc khng. Quan st kim k vt cht hng tn kho l cng vic m kim ton vin phi c mt ti thi im m cuc kim k hng tn kho c tin hnh, quan st vic thc hin kim k ca nhng ngi tham gia kim k nhm xc nh s tn ti vt cht v tnh chnh xc ca hng tn kho kim k cng nh cc vn lin quan n hng tn kho nh: quyn s hu, cht lng hng tn kho. Th tc kim ton s dng trong qu trnh quan st vt cht hng tn kho ch yu l: i chiu trc tip, quan st v iu tra (trao i, phng vn vi nhn vin, gi th xc nhn i vi bn th 3). Trnh t thc hin: Kim tra cc hng dn v kim k hng tn kho: - Sot xt li k hoch kim k; - Xem xt thi im kim k, phng php kim k, nhng loi hng ho c bit; - Thu thp danh sch tm hiu v nhn vin kim k v kim tra cc yu t cn thit i vi nhn vin kim k (tnh c lp, ); Chng kin kim k hng tn kho: thng phi i chiu thc t thc hin vi k hoch kim k t ra. Ngoi ra cn ch : - Kim tra li bng cch chn mu; - S dng mu kim k tip tc kim tra lin quan n vic ghi chp trn s k ton; - Thu thp nhng thng tin v kha s ngn chn vic ghi thm vo. ng thi hon tt vic ghi chp chng t cha c ghi kim k;
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- Lm r hng tn kho ca n v nhng c lu gi bn th 3 v nhng hng tn kho m n v nhn gi h; - Xc nh lng hng tn kho km phm cht, h hng, li thi, tha (thiu) trong kim k; - Ghi chp li kt qu gim st kim k v i chiu vi s lng hng tn kho thc t s sch v tm hiu nguyn nhn chnh lch. c. Kim ton qu trnh nh gi v ghi s hng tn kho: Kim ton qu trnh nh gi v ghi s hng tn kho l mt phn quan trng ca kim ton chu trnh hng tn kho, lin quan trc tip n vic a ra cc kt lun v gi tr hng tn kho c trnh by trn Bo co ti chnh. Trong bc ny, kim ton vin phi xc nh r c s v phng php tnh gi i vi hng tn kho, vic tnh gi c tun theo cc chun mc c chp nhn rng ri khng. Vic kim ton qu trnh nh gi v ghi s hng tn kho c thc hin qua cc bc : - nh gi c cu kim sot ni b ca doanh nghip trong vic nh gi v ghi s hng tn kho. Xem xt du hiu kim tra ca h thng kim sot ni b v cc cng vic tnh ton v hch ton trn s, xem xt Bng nh mc chi ph tiu chun, d ton chi ph, du hiu kim tra v phn tch bin ng chi ph vt nh mc. - So snh cc nghip v ghi trn s nht k mua hng vi cc ho n ca ngi bn, bo co nhn hng,v thc hin tnh ton li cc thng tin ti chnh trn ho n ngi bn. - Xem xt phng php tnh gi hng xut kho ang c s dng v xem xt phng php c c s dng nht qun khng, nu c s thay i v phng php tnh gi th phi gii trnh trn Bo co ti chnh. - Chn mu mt s mt hng, tin hnh i chiu gia ho n, chng t xut kho v s lng v gi tr khng nh tt c cc nghip v xut kho c vo s y , thc hin tnh ton li gi i vi mt s mt hng chn v so snh vi kt qu tnh ton ca doanh nghip, tm sai lch (nu c). - i vi hng tn kho m doanh nghip t sn xut th phi kim tra qu trnh tp hp chi ph v tnh gi thnh sn phm, kim tra cc khon chi ph sn xut c phn b ng i tng cha v vic tnh ton chnh xc cha.
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+ i vi CP nguyn vt liu: kim ton vin tin hnh chn mu mt s vt t xut kho sn xut, kim tra vic kt chuyn chi ph vo CP sn xut kinh doanh d dang chnh xc v s lng v gi tr cha. Xem xt i chiu vi cc s sch lin quan m bo vic ghi s ng n. + i vi CP nhn cng trc tip: thc hin tng t nh kim tra i vi CP nguyn vt liu, so snh chi ph theo thi gian lao ng nh mc vi chi ph theo gi lao ng thc t ca mt n v sn phm. + i vi CP sn xut chung: kim tra cc chi ph pht sinh phn xng s c kt chuyn sang TK 154 c chnh xc v thc s pht sinh khng. + i vi CP sn xut d dang cui k: kim ton vin xem xt phng php tnh gi tr sn phm d dang ca doanh nghip, ng thi xem xt qu trnh tnh ton nh gi sn phm d dang c chnh xc khng. Thc t cho thy cc bc cng vic nu trn c th c kim ton vin tin hnh khi thc hin th tc phn tch cng nh cc trc nghim tun th i vi hng tn kho. Trong trng hp mt s hng tn kho c k thut c bit m kim ton vin khng nh gi v kim tra c th c th mi mt s chuyn gia bn ngoi tham gia, khi kim ton vin phi xem xt n tnh c lp ca cc chuyn gia vi cng ty khch hng cng nh trnh chuyn mn c m bo tin cy khng. 4.3. Kt thc kim ton: 4.3.1.Xem xt v gii thch cc pht hin kim ton: Kim ton vin xem xt cc s kin pht sinh sau ngy kt thc nin k ton v nhng nh hng ca n ti Bo co ti chnh c kim ton v thit k nhng th tc kim ton b sung nhm hn ch ti a ri ro kim ton. Trong bc ny kim ton vin phi tin hnh xem xt li cc bo co ni b, cc s sch v bin bn c lp sau ngy lp Bo co ti chnh, thu thp th kin ngh do khch hng gi cho kim ton vin Cc bng chng m kim ton vin thu thp c khi kim ton chu trnh hng tn kho v cc phn hnh khc s c tp hp li v chuyn cho trng nhm kim ton, trng nhm s tin hnh kim tra, sot xt li ton b qu trnh kim ton v nh gi tnh y ca cc bng chng thu thp c. Sau khi xem xt, nh gi li cc bng chng thu thp c, kim ton vin s a ra kin rng Bo co ti chnh c m bo trung thc v hp l trn cc kha
Lun vn tt nghip
cnh trng yu khng, c tho mn cc mc tiu kim ton khng. Nu c sai phm th phi a ra cc bt ton iu chnh, ch nhim kim ton s cn c vo nh gi mc trng yu a ra kin thch hp. ng thi kim ton vin cng phi nu ln nhng hn ch trong qu trnh kim ton ti n v m kim ton vin cho rng c nh hng trng yu n Bo co ti chnh. 4.3.2.Pht hnh bo co kim ton v th qun l: Sau khi tng hp kt qu kim ton ca cc phn hnh, kim ton vin a ra kin xc nhn v tnh trung thc, hp l ca Bo co ti chnh cng nh vic tun th chun mc v ch k ton hin hnh trn Bo co kim ton. Sau khi cuc kim ton kt thc, kim ton vin vn phi c trch nhim xem xt cc s kin c th xy ra sau khi pht hnh Bo co kim ton i vi Bo co ti chnh.
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Chng II: Thc trng kim ton hng tn kho trong kim ton Bo co ti chnh ti cng ty kim ton T vn xy dng vit nam.
I. Gii thiu chung v Cng ty kim ton t vn xy dng Vit Nam (CIMEICO VIETNAM): 1. Qu trnh hnh thnh v pht trin ca CimeicoVietNam: Tin thn ca Cng ty Kim ton v t vn xy dng Vit Nam l Cng ty TNHH Thng mi v xy dng Phc Thun, thnh lp ngy 26 thng 06 nm 1999 theo giy chng nhn KKD s 0102000752, c cp bi phng KKDS K hoch v u t H Ni. Ngy u thnh lp Cng ty vi s vn iu l l 1.000.000.000, ng k hot ng kinh doanh trn cc lnh vc bao gm: - Bun bn t liu sn xut, t liu tiu dng (ch yu l vt t, my mc thit b cng nghip, xy dng, giao thng, trang thit b bo h lao ng, thit b vn phng, giy cc loi). - Bun bn kh t ha lng. - Bun bn vt liu xy dng. - Xy dng cng nghip v dn dng, thi cng san lp mt bng cc cng trnh giao thng, thy li. - Xy lp cc cng trnh thy in n 35KV. - Vn chuyn hng ha, hnh khch. - Dch v gii thiu vic lm (tuyn chn, cung ng lao ng cho cc loi hnh doanh nghip). - In cc sn phm bao b, cc dch v lin quan n in. - i l mua, i l bn, k gi hng ha. Vo ngy 31/ 12/ 2001, Cng ty chnh thc b sung thm dch v kim ton c lp, dch v t vn thu, ti chnh, k ton, c phn ha doanh nghip (cng vi ngnh khai thc v ch bin khong sn) vo cc lnh vc kinh doanh. ng thi l vic i tn thnh Cng ty TNHH kim ton, t vn v thng mi Vit Nam, tn vit tt l ATIC VIETNAM. Vn iu l c tng ln l 2.000.000.000.
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n ng k thay i ln th 6 (ngy11/ 10/ 2002), Cng ty i tn thnh Cng ty TNHH Kim ton t vn xy dng Vit Nam, tn gi ny c gi nguyn n hin nay. T ln thay i th 10, Cng ty hot ng vi s vn iu l l 2.000.000.000. Ln thay i gn y nht, tn vit tt i chnh thc thnh CIMEICO VIETNAM, tr s chnh t ti s 07, ng o Tn, phng Ngc Khnh, qun Ba nh, H Ni. Thnh vin gp vn ca Cng ty bao gm 3 ngi trong Ch tch Hi ng thnh vin kim Tng Gim c l ng Nguyn c Li. Ngoi ra Cng ty cn c 2 chi nhnh t ti Ph Th (chuyn v t vn xy dng khai thc phc v cng trnh) v TP H Ch Minh (thc hin chc nng kinh doanh l ch yu vi cc lnh vc a dng). Ti vn phng, hot ng thng xuyn v ch yu l kim ton v t vn ti chnh. Tng hp nhng dch v ang c tin hnh mt cch thng xuyn ti Cng ty hin nay: Dch v t vn v ti chnh, k ton v kim tan l loi hnh dch v mi, xut hin nc ta vo u nhng nm 90. Tuy tham gia vo th trng cha lu (t nm 1999), trong thi gian u cn gp khng t kh khn nhng tnh n thi im hin ti, bng s n lc cng vi cht lng v uy tn ca cc dch v cung cp cho khch hng, CIMEICO chim c th phn tng i trong lnh vc ny, gm cc ngnh ch yu sau: 1. Dch v kim ton: - Kim ton theo lut nh v kim ton ti chnh; - Kim ton hot ng; - Kim ton quyt ton vn u t; - nh gi h thng kim sot ni b; - Bo co thm nh; - Cc nh gi v xc nhn c bit; - Kim tra bo co qy v cc bo co gia k; - Chun b v tng hp bo co ti chnh. 2. Dch v nh gi ti sn: tuy l mt dch v tng i mi nhng gi mt vai tr quan trng do c nhim v xc nh gi tr ti sn doanh nghip phc v cho vic chuyn i hnh thc s hu ca cng ty, tham gia th trng chng
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khon, gp vn lin doanh... Ngoi ra Cng ty cn tin hnh dch v xc nh t l ni a ha, dch v kim ton vay vn Ngn hng. 3. Dch v t vn ti chnh: c tin hnh song song vi 2 dch v nu trn do chng c mi lin quan mt thit vi nhau. C th k n mt s kha cnh ch yu nh: - Xc nh c cu v chin lc kinh doanh; - T vn thit lp h thng kim sot ni b hiu qu cho doanh nghip; - T vn qun l tit kim chi ph ca doanh nghip; - T vn qun l tin lng v nhn s; - T vn lp d n kh thi cho cc doanh nghip trong giai on u; - T vn u t, la chn phng n kinh doanh cho doanh nghip; - T vn thnh lp doanh nghip; - T vn c phn ha doanh nghip hay cc phng n doanh nghip tham gia th trng chng khon. 4. Dch v kim ton xy dng c bn: - Dch v kim ton, quyt ton xy dng c bn; - Dch v t vn hon thin h s quyt ton XDCB; - Dch v t vn gim st cc cng trnh XDCB, giao thng, thy li. 5. Dch v k ton: - T vn la chn hnh thc t chc ghi s v t chc b my k ton; - T vn lp bo co ti chnh; - Tuyn chn nhn vin k ton v k ton trng cho cc doanh nghip; 6. Dch v o to: - T chc kha hc v k ton, kim ton cho cc n v ph hp vi nguyn tc v chun mc k ton, kim ton Vit Nam; - o to k ton ni b cho cc t chc c nhu cu. 7. Dch v ti chnh doanh nghip: bao gm cc hot ng nh phn tch, nh gi hot ng ca n v, c cu li h thng, m phn, chu chuyn ti chnh hay t vn v ti chnh, t vn v php lut, tuyn dng nhn vin
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8. Dch v t vn thu: CIMEICO lun c y ngun lc cho lnh vc thu v qun l Nh nc sn sng cung cp cho khch hng nhng dch v v thu bao gm: - nh gi phn tch thu: Cng ty s xem xt s sch ca khch hng v nh gi xem cc giao dch c tun th theo Php lut hin hnh hay khng? Sau Cng ty s lp bo co ni r nhng iu pht hin vi kin ngh km theo. - Gip trong vic kim ton thu: thng qua vic gip khch hng chun b danh sch kim tra i vi s sch, chng t c th cn cho cuc kim ton; lin lc vi cc kim ton vin thu kim tra. Khi kt thc, Cng ty a ra nhng ng gp kin cho bin bn ca t kim ton thu do cc kim ton vin thu tin hnh. - ng k, tnh ton v k khai thu phi np vi c quan thu. n v cng c th thng bo cho khch hng kh nng tit kim thu v tn dng thi gian cho php tr thu v c hon tr li thu nu c. Tuy cng tc kim ton ti Cng ty mi ch c tin hnh t nm 2001 nhng dch v Kim ton c lp ca Cng ty hot ng rt hiu qu, em li ngun doanh thu chnh cho doanh nghip. CimeicoVN c cng nhn l Cng ty Kim ton t vn chuyn nghip, hot ng hp php trong cc lnh vc t vn thu, ti chnh hay t vn qun l ti Vit Nam. C th nhn thy r hn qua danh mc cc khch hng chnh ca Cng ty trong thi gian qua, phm vi khch hng tri rng t Bc vo Nam, t cc doanh nghip c vn u t nc ngoi n cc DN nh nc, cc d n do chnh ph cc nc v cc t chc quc t ti tr c bit trong lnh vc kim ton xc nh gi tr doanh nghip, cng ty c kinh nghim thc t thc hin cc gi thu trong 4 nm tr li y (t nm 2000 n nm 2004). CIMEICO thc hin kim tan cho trn 100 doanh nghip, ngoi ra cn c cc d n trong nc v quc t. c bit trong nm 20032004, cng ty tin hnh kim tan xc nh gi tr c phn ha cho trn 30 doanh nghip, c th v d nh: - Cty c phn ng (Thanh Ha)- Ph dch v 50.000.000 - Cty u t thng mi Lng Sn- Ph dch v 30.000.000 - Cty C in Th c HCM- Ph dch v 38.500.000
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Nhng n t hng v dch v kim ton lin tip trong cc nm gn y em li cho Cng ty ngun thu nhp ng k, th hin qua cc con s v doanh thu tng ln ng k: Bng 2: Mt s ch tiu ti CIMEICO qua cc nm. Nm 2002 2003 2004 Doanh thu 1,950,260,000 2,186,234,000 2,560,437,000 Tng chi ph 1,750,380,000 1,783,741,000 2,015,628,000 LN trc thu 199,880,000 402,493,000 544,809,000
Nhn xt: Thng qua cc ch tiu nu trn ta nhn thy qu trnh hot ng kinh doanh ca Cng ty c nhng chuyn bin tch cc theo chiu hng i ln. Doanh thu qua cc nm tng ln ng k chng t Cng ty xc nh c cho mnh chin lc pht trin tng i ton din. Th trng trong nc chp nhn vai tr ca Cng ty khng nhng l 1 cng ty kim ton n thun m cn l mt nh t vn kinh doanh, ti chnh m bo p ng y cc yu cu kht khe nht. Li nhun tng ln qua cc nm chng t Cng ty c c ch ng n nh trn th trng ng thi cng cho thy mc lng ca cn b cng nhn vin trong Cng ty ang ngy cng nng cao, i sng n nh hn. 2. B my t chc qun l ti CIMEICO: CIMEICO VIETNAM ng k thnh lp l Cng ty trch nhim hu hn c hai thnh vin tr ln v vy n mang nhng c trng c bn ca Cng ty TNHH, th hin c cu b my qun l c chia tch theo s sau:
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S 6: B my qun l ti CIMEICO
Ban gim c
Chi nhnh ti Ph Th
Vn phng Cng ty
Chi nhnh ti TP HCM
Phng k ton
Phng nghip v kim ton 1
Phng nghip v kim ton 2
Gii thch s nu trn: - Ban Gim c gm c 3 thnh vin (ng thi l cc thnh vin trong Hi ng thnh vin gp vn) trong ng u l Tng Gim c kim Ch tch Hi ng thnh vin, c nhim v bao qut ton b hot ng ca Cng ty. Tng Gim c l ngi iu hnh hot ng kinh doanh hng ngy ca n v, t chc thc hin k hoch kinh doanh v k hoch u t ng thi phi chu trch nhim v vic thc hin cc quyn v ngha v c giao, c y nhim y quyn hn cn thit qun l v iu hnh mi hot ng kinh doanh ca Cng ty. Bn cnh c 2 Ph Gim c gip vic cho Tng Gim c, iu hnh mt s lnh vc cng tc, chu trch nhim trc ton Cng ty v php lut v lnh vc cng tc c giao. Ban Gim c m nhim cng vic t chc hnh chnh do quy m ca Cng ty cn nh, l: theo di, qun l v nhn s, ch lao ng tin lng, cng tc o to nhn vin cng nh vic a ra cc quyt nh khen thng theo ch hin hnh. Ban Gim c cng thc hin nhng cng vic hnh chnh qun tr thng xuyn ca Vn phng Cng ty. Do quy m Cng ty cn hn ch nn Ban Gim c ng thi thc hin chc nng ca Ban kim sot ni b cc hot ng ca Cng ty. Nhng y khng
Lun vn tt nghip
phi l do khin cho hot ng kim sot ni b km hiu qu, ngc li Ban Gim c ra nhng qui ch, quy nh mang tnh cht ni b. Vic t chc thc hin c tin hnh rt hiu qu, th hin trong cc mng sau: * C s phn cng, phn nhim trong t chc, trnh chng cho cng vic * Cc quy ch m bo hot ng kinh doanh c tin hnh thun li: + Qui ch qun l ti chnh + Cc quy nh v mc cng tc ph, v vic thanh ton, ch lng - Phng k ton c chc nng: + Lp k hoch ti chnh qy, nm. + Qun l ngun vn ca Cng ty ng thi t chc cp pht vn cho cc chi nhnh theo kt qu kinh doanh. + Duyt k hoch thu chi ti v cho cc chi nhnh. + Thc hin nghi v np Ngn sch Nh nc v cc c quan ch qun. + Kim tra, gim st hot ng kinh t cc chi nhnh. + Lp bo co k ton chung ca Cng ty theo qy, nm. + Thit lp cc th cho hng v gi chng n khch hng, lp d ton v thanh quyt ton cc hp ng kim tan cng nh cc hp ng kinh t khc. Cng ty hch ton theo nguyn tc k ton tp trung, mi nghip v pht sinh d a im no u c chuyn v b phn k ton ti Vn phng. K ton ti Chi nhnh c trch nhim thit lp, tp hp cc chng t ban u chuyn s liu ca n v mnh cho k ton ti Cng ty thng qua cc bo co nh k hoc theo tng hng mc, tng n t hng hon thnh. K ton ti Cng ty s tp hp chng t pht sinh Chi nhnh cng vi Vn phng ghi chp v phn nh vo s sch thch hp. - 2 phng nghip v kim ton: gm cc kim ton vin c trnh , p ng iu kin thc hin nhng hp ng kim ton v cc yu cu a dng ca khch hng. 2 phng nghip v ny ng thi tin hnh hot ng t vn v nhng hot ng khc trong phm vi kim ton cho php (theo quy nh ca php lut). Nhn xt:
Lun vn tt nghip
Do quy m ca Cng ty cn nh nn b my qun l ca Cng ty lun p ng c yu cu ca cng vic, b my qun l c t chc cht ch theo c cu tp trung, iu ny pht huy c ti u tnh nng, tc dng ca tng b phn cng nh hiu qu qun l ca Ban lnh o. Tuy nhin trong tng lai, khi m rng th trng cng nh phm vi hot ng, m hnh nu trn cn c nhiu thay i ph hp vi nhu cu. Ban Gim c Cng ty nhn thy nhng hn ch ca m hnh trn khi m rng doanh nghip, chnh v vy Cng ty bc u c nhng d kin thay i, c th ni n: - Cng tc t chc hnh chnh s giao cho 1 Ph Gim c m nhim, ngi ny s chu trch nhim theo di, qun l v nhn s, lao ng tin lng, trnh s chng cho cng vic trong Ban Gim c Cng ty. - Nn lp phng kinh doanh ring bit vi phng k ton, chu trch nhim v vic lp v gi th cho hng n vi khch hng, gip cc chi nhnh v vn chuyn mn cng nh c s thng k, tng hp nh k v cc n t hng, cc gi thu m Cng ty tham gia cng nh cc hp ng v ang c tin hnh. - V nghip v kim ton, s thnh lp ra phng Kim ton Xy dng c bn, phng t vn (ti chnh, k ton, thu) ring bit do nhng c im khc nhau trong qu trnh kim ton XDCB cng nh qu trnh t vn. thc hin c k hoch nu trn, Ban gim c cng nh mi thnh vin trong Cng ty cn c s chun b k cng v c s cng nh o to, tm kim ngun nhn lc. Khc phc nhc im, pht huy nhng u im hin c lun c Cng ta xc nh l phng hng tt nht hon thin, nng cao hiu qu hot ng ca doanh nghip. 3. Khi qut chung v quy trnh kim ton ti Cng ty: CIMEICO VIETNAM c cng nhn l cng ty kim ton t vn chuyn nghip hot ng hp php trong lnh vc: t vn thu, t vn ti chnh, k ton, t vn qun l ti Vit Nam. S lng nhn vin ti Cng ty l 25 ngi c trnh c nhn kinh t, c nhn lut c o to chnh quy ti Vit Nam v nc ngoi trong c 05 Kim ton vin quc gia c B Ti chnh cp chng ch Kim ton vin (CPA), c t 04 n 08 nm kinh nghim lm vic ti cc Cng ty kim
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ton c uy tn Vit Nam cng nh cc Cng ty kim ton quc t c tr s ti Vit Nam. Cc Kim ton vin lm vic ti 2 phng nghip v, mi phng gm 8 ngi, c chia lm 3 nhm. Trng phng kim ton s xem xt thnh vin trong mi nhm c s linh hot i vi tng hp ng kim ton c th. Trong mi mt nhm s c 1 Kim ton vin chnh ph trch v thng c 2 tr l kim ton. Do s lng kim ton vin tuy p ng yu cu thc hin chc nng kim ton (Php lut quy nh l t 3 n 5 ngi) nhng vn cha so vi yu cu ca cng vic nn Kim ton vin quc gia s tham gia ch o ton b. Khi th cho hng c chp nhn, Ban Gim c s a ra quyt nh xem nhm kim ton vin no c thc hin, thc hin cho khch hng no? Do tnh nng ng ngh nghip nn cc kim ton vin c th lun chuyn vi nhau thnh lp nn nhm mi ty theo hon cnh cng nh nng lc ca tng ngi hay tnh cht ca mi hp ng. Trong trng hp Hp ng ln cng c th ghp cc nhm nh li vi nhau cng nhau thc hin. Khi tin hnh thc hin, trng nhm s c quyt nh giao vic c th cho tng nhn vin. Bn cnh l i ng cng tc vin thng xuyn trn 15 ngi c b dy kinh nghim v k ton ti chnh bi h v ang gi nhng chc danh ch cht v k ton ti chnh ti cc Tng Cng ty ln nh Tng Cng ty in lc, Tng Cng ty Than, Tng Cng ty Du kh Vit Nam, B ti chnh, Tng Cc Thu, B Thng Mi S tham gia ca cc chuyn vin, cc cng tc vin trong cng tc h tr, t vn, sot xt l trnh qun l ca cng ty khch hng s tr nn v cng cn thit do vic qun l v kim sot cc hot ng nh lp d ton, lp k hoch kinh doanh ngn hn, di hn ngy cng tr nn kh khn do mi trng kinh doanh mt n nh. Nguyn tc hot ng ca n v l Nguyn tc c lp, khch quan v b mt s liu ca khch hng vi phng chm uy tn, cht lng l yu t quyt nh hng u cho s tn ti v thnh cng ca Cng ty. Cc nghip v chnh c tin hnh bao gm: - T vn k ton - Tham gia u thu v thc hin xc nh gi tr DN c phn ha - Kim ton bo co ti chnh - Kim ton cc d n u t (quyt ton u t d n hon thnh)
Lun vn tt nghip
- Kim ton cc hng mc u t xy dng c bn hon thnh c th cung cp cho khch hng nhng dch v c cht lng cao, Cng ty lun phi m bo c c nhng hiu bit nht nh v cc vn c lin quan n ngnh ngh kinh doanh ca khch hng nh: mi trng php l, xu hng th trng, cc vn v thu nh thu nh thu, thu thu nhp c nhn, thu gi tr gia tng p ng c yu cu , Cng ty khng ch p ng c yu cu kim ton theo lut nh m cn lm tng gi tr cho khch hng thng qua vic nh gi hot ng kim sot ni b. Nhng cng vic c tin hnh lun m bo phng chm l khng ngng tm hiu v hot ng kinh doanh v cc ri ro ca khch hng, nhng hiu bit ny s nh hng cho kim ton vin trong vic xy dng chin lc kim ton, cung cp cho khch hng nhng hiu bit, kin v nhng kin ngh c gi tr. 3.2. Quy trnh kim ton chung: Dch v kim ton l loi hnh dch v ca CIMEICO v cng l loi hnh kinh doanh c tnh nhy cm cao v th hon thnh mc tiu m bo cht lng dch v cng nh m bo quyn li cho khch hng, Cng ty xy dng cho mnh mt quy trnh kim ton chung. T , i vi mi mt hp ng, khch hng c th Cng ty s c s linh hot trong p dng. Quy trnh ny bao gm 3 giai on: 3.2.1. Lp k hoch kim ton: Kim ton vin thc hin cc cng vic nh sau: - Thu thp cc vn bn php l lin quan n hot ng ca khch hng; - Tm hiu v hot ng kinh doanh, b my t chc v h thng kim sot ni b; - Thc hin th tc phn tch nhn thy cc yu im ca khch hng trn Bo co ti chnh; - nh gi s b v h thng kim sot ni b ca khch hng, r sot nhanh vic ghi chp chng t s sch; - Xc nh mc tiu kim ton, ni dung v phm vi kim ton; - nh gi trng yu, ri ro kim ton ca tng chu trnh; - D kin thi gian v s nhn vin tham gia cuc kim ton; - Tnh ton gi ph kim ton v cc chi ph ph khc; - Thng thuyt v k hp ng vi khch hng;
Lun vn tt nghip
- D kin k hoch chi tit: cc cng vic c th phi thc hin, cc phng php k thut nghip v c p dng kim ton, trnh t tin hnh cc bc cng vic, cc chng trnh kim ton thc hin. 3.2.2. Thc hin kim ton: Trong giai on ny, kim ton vin tin hnh p dng cc phng php kim ton thu thp, nh gi cc bng chng kim ton v k hoch kim ton lp. Cng tc thu thp bng chng c tin hnh thng qua vic kt hp cc k thut mang li s m bo cn thit cho vic a ra kin kim ton cng nh p ng yu cu ca khch hng, c th l cc th tc kim ton theo chun mc, phn tch quy trnh hot ng v cc phn tch nh gi chuyn mn. Vic nh gi quy trnh kinh doanh s cho php Kim ton vin xc nh c mc hiu qu ca n v trong vic kim sot ri ro. Cc th tc s c bit tp trung vo hot ng kinh doanh v cc ri ro c lin quan n bo co ti chnh cng cc nh gi chuyn mn ca Ban qun l trong vic theo di v kim sot cc ri ro ny. 3.2.3. Kt thc kim ton: Cc cng vic cn thc hin: - Tng hp cc kt qu kim ton; - Tho lun vi khch hng v kt qu kim ton v x l cc sai phm c pht hin; - Lp d tho Bo co kim ton (nu ra cc kin v bo co ti chnh c kim ton) v Th qun l (nu ra cc vn c ghi nhn trong qu trnh kim ton cng cc kin ngh gii quyt cc vn c nu ra); - Gi v trao i thng nht d tho Bo co, th qun l vi Ban Gim c Cng ty khch hng; - Thng nht v pht hnh Bo co kim ton chnh thc. Nhn chung quy trnh kim ton ca CIMEICO tun th cht ch cc quy nh ca h thng Chun mc Kim ton Vit Nam cng nh cc Chun mc Kim ton quc t t giai on lp k hoch cho n giai on cui cng l pht hnh Bo co kim ton.
50
Lun vn tt nghip
II. Thc tin chu trnh kim ton hng tn kho do Cng ty kim ton t vn xy dng Vit Nam thc hin: m bo tnh hiu qu, tnh kinh t v tnh hiu lc ca tng cuc kim ton cng nh thu thp c y bng chng c gi tr lm cn c cho kt lun ca kim ton vin, khi tin hnh kim ton chu trnh hng tn kho, cuc kim ton c tin hnh theo 3 bc c bn. Chng trnh kim ton m CIMEICO xy dng cng da trn cc bc: lp k hoch- thc hin k hoch v kt thc kim ton. Di y l thc tin quy trnh kim ton chu trnh hng tn kho do Cng ty tin hnh ti 2 nhm khch hng: - Nhm khch hng thc hin kim ton thng xuyn: gm cng ty Dt la E - Nhm khch hng thc hin kim ton nm u tin: cng ty Thp F, cng ty Thng mi H 1. Lp k hoch kim ton: 1.1 Chun b cho k hoch kim ton: Quy trnh kim ton s c bt u khi kim ton vin v cng ty kim ton thu nhn mt khch hng. Thu nhn khch hng l mt qu trnh bao gm vic lin lc gia kim ton vin v khch hng, sau l s nh gi ca kim ton vin v kh nng chp nhn yu cu kim ton . Da vo nhng hiu bit s b v quy m v hot ng kinh doanh ca khch hng, Ban gim c Cng ty s la chn i ng nhn vin cho ph hp. Thng thng mt nhm kim ton gm 3 - 4 nhn vin, i vi nhng khch hng c quy m ln th s nhn vin trong nhm kim ton s nhiu hn ph hp vi khi lng cng vic. ng thi trong bc ny Ban gim c s hon tt vic k kt hp ng vi cng ty khch hng. * i vi Cng ty Dt la E: Cng ty Dt la E l n v sn xut kinh doanh trc thuc Tng Cng ty Dt may Vit Nam. Cng ty E tin hnh kim ton mt cch thng xuyn c c h thng nhng nhn nh chnh xc v hot ng kinh doanh qua cc nm. Hng tn kho l chu trnh trng yu nn rt c cc kim ton vin ch trng khi tin hnh cng vic. * i vi Cng ty Thp F:
51
Lun vn tt nghip
Cng ty F l Cng ty c 100% vn nc ngoi, hot ng trong lnh vc sn xut kinh doanh thp. Trong nm 2004 xy ra mt s bin ng v gi c trn th trng thp v iu ny nh hng n hot ng ca Cng ty. Ban gim c Cng ty thc hin kim ton nhm nng cao cng tc k ton cng nh khng nh tnh chung thc v hp l ca Bo co ti chnh c lp. * i vi Cng ty Thng mi H: Cng ty Thng mi H l mt doanh nghip nh nc hot ng trn lnh vc sn xut, kinh doanh mt hng in t, thng mi Trong nm 2004, doanh thu ca cng ty tng ln r rt do nhu cu ca th trng tng mnh do doanh nghip c nhu cu tin hnh kim ton c c ci nhn tng quan nht v pha n v cng nh cho cc nh u t trong tng lai. Ban Gim c cng ty c s lin h vi cng ty kim ton Cimeico t cui thng 12 nm 2004 c s chun b, to iu kin tin hnh kim ton Bo co ti chnh nm 2004 cng chnh l nm u tin thc hin kim ton. 1.2 Thu thp thng tin c s: Theo Chun mc kim ton Vit Nam s 300 Lp k hoch kim ton, trong giai on ny kim ton vin s thu thp hiu bit v ngnh ngh, cng vic kinh doanh ca khch hng, h thng k ton, kim sot ni b v cc bn lin quan n khch hng nh gi ri ro phc v cho vic ln k hoch kim ton. Nhn chung, hng tn kho ti cc doanh nghip u bao gm: nguyn vt liu chnh c phn nh trn TK 152, cc loi cng c dng c trn TK 153, chi ph sn xut kinh doanh d dang trn TK 154, thnh phm trn TK 155, hng ha tn kho trn TK 156 Ty theo tng trng hp, c ni cn s dng TK 157 phn nh. C th i vi 2 nhm nu trn: *1.2.1. i vi cc khch hng thng xuyn: Do l khch hng thng xuyn ca CIMEICO nn ti CIMEICO ngay t thng 08 hng nm, cc nhm trng c trch nhim lin h vi n v ngh k hp ng cho nm hin hnh. Do , cc thng tin chung v n v s c kim ton vin thu thp trong H s kim ton chung (lu ti Cimeico). Cng ty E c thnh lp theo Quyt nh s 233/CNn- TCL ngy 24/03/1993 ca B trng B Cng nghip nh (nay l B Cng nghip). n v chnh thc i vo hot ng t Qy II/1993 theo giy php ng k kinh doanh s
Lun vn tt nghip
106064 ngy 13/04/1993 do Trng ti kinh t tnh A cp, giy php kinh doanh xut nhp khu s 1.02.1.009/GP ngy 08/08/1993 do B Thng mi cp. T ngy 31/12/2003, Cng ty hot ng vi 4 x nghip thnh vin hch ton ph thuc l: x nghip dt, nhum, hp v x nghip dch v. Lnh vc hot ng chnh ca E l: - Sn xut la, vi v qun o cc loi; - Kinh doanh hng dt may, dch v; - Dch v tng hp, kinh doanh khch sn ti Sm Sn; - Xut nhp khu trc tip. Phm vi hot ng rt rng, trn ton quc v c giao dch thng xuyn vi cc cng ty may mc ti Nht Bn, Hn Quc, mt s nc ng u Tr s chnh c t ti thnh ph Nam nh. Mt s thng tin c s v hng tn kho ti E: - Nguyn vt liu: phn nh trn TK 152 gm si cotton, si t tm, si nguyn liu pha len, si Peco - Cng c dng c trong kho: phn nh trn TK 153 gm nhng cng c dng c dng trong vn phng nh: qun o bo h lao ng, my khu c, my thng, - Chi ph sn xut kinh doanh d dang phn nh trn TK 1541 (chi ph gia cng bn ngoi) v TK 1542 (chi ph gia cng ni b). - Thnh phm phn nh trn TK 155 gm: cc loi vi, hng dt may hon thnh theo hp ng. - Hng ha tn kho phn nh trn TK 156 gm: nguyn vt liu cha dng cho sn xut, sn phm hon thnh nhp kho ch bn - Hng gi bn phn nh trn T K 157. *1.2.2. i vi khch hng kim ton nm u: Cc kim ton vin phi tin hnh cc bin php phng vn v quan st thc t c c nhng hiu bit v n v. Qua thu thp c nhng thng tin nh sau: Cng ty F l cng ty 100% vn nc ngoi, c thnh lp theo giy php u t s 2306/GP ngy 11 thng 05 nm 1997 ca B k hoch v u t, cng ty chnh thc i vo hot ng t thng 2 nm 1998. Phm vi hot ng trong c
53
Lun vn tt nghip
nc vi thi gian hot ng l 35 nm k t ngy cp php u t. Tr s chnh ca cng ty c t ti Thnh ph Hi Phng. Hng tn kho ca cng ty bao gm: nguyn vt liu chnh (nh thp cun hotcoil, km), nguyn vt liu ph (cc loi axit, xt, nhm km), cng c dng c (trang thit b bo h lao ng), thnh phm (gm cc loi ng thp nh ng thp en, ng m, ng hp). Cng ty H l doanh nghip nh nc c vn u t nc ngoi hot ng trn cc lnh vc: sn xut, kinh doanh in t, thng mi, xy dng v qun l cng trnh h tng ti khu cng nghip Si ng, t vn v dch v u t, xy dng cho khu cng nghip... Cng ty c tr s chnh t ti Qun ng a H Ni. Hng tn kho ca cng ty H c: nguyn vt liu; cng c dng c; Chi ph sn xut kinh doanh d dang; Thnh phm tn kho v hng ho tn kho. - Nguyn vt liu: (hch ton trn TK152) gm c mt s loi + Nguyn vt liu chnh l cc b linh kin v n hnh tivi cc loi c nhp t nh cung cp c gi tr ln dng lp t cc loi tivi, u VCD, DVD... Nguyn vt liu chnh c k ton cng ty X hch ton trn TK 1521. + Nguyn vt liu ph: bao gm nhiu loi phc v cho vic ng gi sn phm, bo hnh sn phm... nh bng keo, dy ai... c hch ton trn TK 1522; Cc loi bao b, xp c hch ton tn TK 1524; Cc loi my tnh, my in, my nghin cu c hch ton trn TK 1525; cn cc loi vt liu ph khc c doanh nghip hch ton trn TK 1526. - Cng c dng c: dng phc v cho sn xut ti phn xng, phc v cho vic ngin cu ti trung tm nghin cu... c doanh nghip hch ton trn TK 153. - Sn phm sn xut kinh doanh d dang: l cc b linh kin ang trong qu trnh lp rp cn ang trn dy chuyn cha hon thnh c k ton doanh nghip hch ton trn TK 154 - Thnh phm tn kho ca doanh nghip bao gm nhiu loi c lp t hon thnh nh tivi, t lnh, ni in.... chim mt v tr quan trng trong hng tn kho ca doanh nghip c hch ton trn TK 155.
54
Lun vn tt nghip
- Hng ho tn kho ca doanh nghip bao gm my iu ho, l vi sng, my tnh v hng mu c nhp t nc ngoi. Hng ho tn kho c hch ton trn TK156. 1.3. Thu thp thng tin v ngha v php l ca khch hng: Cc thng tin c lin quan n ngha v php l ca khch hng s c thu thp thng qua h s kim ton ca nm trc (i vi cng ty E) hay thu thp qua trao i vi Ban Gim c cng ty khch hng (cng ty F, H..). y l nhng thng tin phc v cho kim ton chu trnh Hng tn kho ni ring cng nh ton b qu trnh kim ton Bo co ti chnh ni chung. Chng thng bao gm: - Giy php thnh lp cng ty: cho bit v lnh vc, ngnh ngh kinh doanh ca khch hng, t kim ton vin c th khi qut c nhng nt chnh v hng tn kho ti n v. - Vn bn quy nh iu l hot ng ca cng ty: bao gm cc quy nh v vic phn chia li nhun, cc quy nh v b my qun l ni chung v b phn qun l hng tn kho ni ring. - Bin bn hp Hi ng qun tr (nu c), bin bn cuc hp ca Ban gim c nm ti chnh trc: thy c tnh hnh kinh doanh ca doanh nghip c nhng bin ng ln hay khng? 1.4. Thc hin cc th tc phn tch s b: Trong giai on lp k hoch kim ton, cc kim ton vin tin hnh phn tch mt s ch tiu trn Bo co ti chnh ca khch hng trong ch yu trn Bo co kt qu kinh doanh v Bng Cn i k ton nhm pht hin nhng bin ng ca cc chu trnh nm nay so vi cc nm trc. Thng qua th tc phn tch , kim ton vin c th xy dng nhng th tc cn thit tm ra nhng sai st, gian ln c th c. Cc th tc phn tch s b thng c s dng l: so snh s d hng tn kho trn Bng cn i k ton nm nay so vi nm trc (chi tit cho tng loi hng tn kho), so snh t trng hng tn kho trong tng Ti sn lu ng nm nay so vi nm trc, so snh gi vn hng bn trn Bo co kt qu kinh doanh gn vi so snh doanh thu thun nm nay vi nm trc i vi cc khch hng c th nu trn, qua phn tch s b cc kim ton vin thu c kt qu sau:
Lun vn tt nghip
*1.4.1. Cng ty Dt la E:
Bng 3: Phn tch s liu bng cn i k ton cng ty E ti ngy 31/12/2004

Ti sn A- Ti sn lu ng v u t ngn hn III. Hng tn kho 1. Hng mua ang i ng 2. Nguyn vt liu tn kho 3. Cng c dng c tn kho 4. Chi ph sn xut kinh doanh d dang 5. Thnh phm tn kho 6. Hng ho tn kho 7. Hng gi i bn 8. D phng gim gi tn kho IV. Ti sn lu ng khc V. Chi s nghip B- Ti sn c nh v u t di hn 31/12/2003 110.471.828.707 23.097.419.059 -20.162 3.060.975.888 4.948.114 7.416.941.874 12.142.502.868 123.272.204 348.798.273 0 953.485.962 31/12/2004 111.812.960.189 24.838.300.138 0 3.606.385.708 4.574.549 5.399.829.890 15.673.758.885 -23.784.825 177.535.931 0 165.983.228 14.031.394.450 2.185.662.950 1.943.378.583 Chnh lch 1.341.131.482 1.740.885.079 20.162 545.409.820 -373.565 -2.017.111.984 3.531.256.017 -147.057.029 -171.262.342 0 -787.502.734 14.031.394.450 -242.284.367 -11,08 -82,59 % 1,21 7,54 -100 17,82 -7,55 -27,19 29,08 -119,29 -49,1
Tng cng ti sn
112.657.491.657
113.756.338.772
1.098.847.115
0,97
Ngun vn A- N phi tr B- Ngun vn ch s hu Tng ngun vn
31/12/2003 91.214.010.764 21.443.480.893 112.657.491.657
31/12/2004 72.320.241.805 41.436.096.967 113.756.338.772
Chnh lch -18.893.768.959 19.992.616.074 113.756.338.772
% -20,71 93,23 0,97
56
Lun vn tt nghip
Bng 4: Phn tch s b bo co kt qu kinh doanh ca cng ty E

Ch tiu Tng doanh thu 1. Doanh thu thun 2. Gi vn hng bn 3. Li nhun gp 4. Chi ph bn hng 5. Chi ph qun l doanh nghip 6. Thu nhp hot ng ti chnh 7. Chi ph hot ng ti chnh 8. LN thun t KD 9. Thu nhp khc 10. Chi ph khc 11. Li tc khc 12. Tng LN trc thu 13. Thu TN phi np 14. Tng LN sau thu 313.780.610 360.280.872 46.500.262 31/12/2003 70.115.659.250 71.245.898.548 67.154.885.912 4.091.012.636 391.421.588 965.176.457 40.481.963 2.534.553.836 740.342.718 77.318.359 6.905.592 3.025.125 313.780.610 31/12/2004 75.860.692.157 75.609.909.191 72.164.459.598 3.445.449.593 421.836.561 275.468.728 34.469.907 2.426.437.898 356.176.313 19.159.736. 15.055.177 4.104.559 360.280.872 Chnh lch 5.745.032.907 4.364.010.643 5.009.573.686 -645.563.043 30.414.973 -689.707.729 -6.012.056 -108.115.938 -384.166.405 -58.158.623 8.149.585 1.079.434 46.500.262
Qua phn tch s b Bng Cn i k ton v Bo co kt qu kinh doanh thi im 31/12/2004 ti cng ty E, cc kim ton vin nhn thy: - Gi tr hng tn kho nm 2004 so vi nm 2003 l tng ln 1.740.885.079, tng ng vi 7,54% trong u nhn thy qua c 2 nm gi tr thnh phm lun chim mt t trng ln trong tng gi tr hng tn kho, c th nm 2003, thnh phm chim 52,57%; sang nm 2004 thnh phm chim 63,1%. - Gi tr hng tn kho nm 2004 tng ln so vi nm trc l do s tng ca nguyn vt liu (chim 31,32% phn gi tr tng thm) v thnh phm tn kho (chim 202,84% phn gi tr tng thm ca hng tn kho). Cc gi tr cn li l CP sn xut kinh doanh d dang hay hng ha hon thnh, hng gi i bn gi tr u gim. - Xem xt tng doanh thu v gi vn hng bn: Ta nhn thy t l tng ca gi vn hng bn qua 2 nm ln hn t l tng doanh thu, c th: doanh thu tng ln 4.364.010.643 (6,12%) trong khi gi vn tng 5.009.573.686 (7,46%). Qua s liu trn kim ton vin nhn thy vic tp hp chi ph sn xut v tnh gi thnh sn phm, vic tnh gi xut ca hng tn kho ca cng ty E c th xy ra sai st.
Lun vn tt nghip
*1.4.2. Cng ty Thp F: C bng phn tch s b sau:
Bng 5: Phn tch s liu bng cn i k ton cng ty F ti ngy 31/12/2004

Ti sn A- Ti sn lu ng v u t ngn hn: III. Hng tn kho 1. Hng mua ang i ng 2. Nguyn vt liu tn kho 3. Cng c dng c tn kho 4. Chi ph sn xut kinh doanh d dang 5. Thnh phm tn kho 6. Hng ho tn kho 7. Hng gi i bn 8. D phng gim gi tn kho IV. Ti sn lu ng khc Tng cng ti sn 91.686.744.254 101.555.210.483 9.868.466.229 10,76 572.482.468 207.146.128 -365.336.340 -63,82 25.519.711.821 5.345.898 5.404.166.997 13.404.321.564 26.010.002.585 13.594.429 7.001.858.452 21.184.235.949 490.290.764 8.248.531 1.597.691.455 7.779.914.385 1,92 154,29 29,56 58,04 31/12/2003 51.108.843.160 43.761.063.812 31/12/2004 67.966.051.255 50.002.545.287 Chnh lch 16.854.204.095 6.241.481.474 % 32,98 14,27
Tng ngun vn
91.686.744.254
101.555.210.483
9.868.466.229
10,76
Bng 6: Phn tch s b bo co kt qu kinh doanh ca cng ty F

Ch tiu 1. Doanh thu thun 2. Gi vn hng bn 3. Li nhun gp Tng LN sau thu 31/12/2003 127.253.568.003 102.386.994.486 24.866.573.517 221.003.426 31/12/2004 134.286.968.454 109.342.767.008 24.944.219.446 231.543.676 Chnh lch 7.033.418.451 6.955.772.522 1.922.372.071 10.540.250
Nhn xt: Qua phn tch s b cc ch tiu trn Bng cn i nhn thy hng tn kho ca Cng ty F qua nm 2004 tng ln 18,49%, ch yu do s tng ln ca thnh phm tn kho (58,04%) trong khi chi ph sn xut kinh doanh d dang tng ln 29,56%. Xt trn Bo co kt qu kinh doanh ca doanh nghip, tng li nhun sau thu tng ln so vi nm 2003 l 10.540.250. Kim ton vin cn phi lm r s thay i ny, ch trng n khu tiu th sn phm, cht lng sn phm.
Lun vn tt nghip
*1.4.3. Cng ty H:
Bng 7: phn tch s liu bng cn i k ton cng ty H ti ngy 31/12/2004

Ti sn A- Ti sn lu ng v u t ngn hn III. Hng tn kho 1. Hng mua ang i ng 2. Nguyn vt liu tn kho 3. Cng c dng c tn kho 4. Chi ph sn xut kinh doanh d dang 5. Thnh phm tn kho 6. Hng ho tn kho 7. Hng gi i bn 8. D phng gim gi tn kho B- Ti sn c nh v u t di hn 31/12/2003 59.691.251.171 12.672.537.598 0 3.740.835.535 149.403.476 4.939.509.967 1.234.496.798 2.608.291.822 0 0 600.524.195.119 31/12/2004 73.405.150.800 33.040.862.601 0 3.351.013.375 155.967.745 5.273.942.444 16.951.463.177 7.308.475.860 0 0 624.160.967.293 Chnh lch 13.713.899.630 20.368.325.003 0 -389.822.161 6.564.269 334.432.478 10,42 4,39 6,77 % 22,97 160,73
15.716.966.379 1.273,15 4.700.184.038 0 0 23.636.772.174 3,94 180,20
Tng cng ti sn
660.215.446.289,64
697.566.118.093,44
37.350.671.803,80
5,66
Tng ngun vn
660.215.446.290
697.566.118.093
37.350.671.804
Bng 8: Phn tch s b bo co kt qu kinh doanh ca cng ty H

Ch tiu Tng doanh thu 1. Doanh thu thun 2. Gi vn hng bn 3. Li nhun gp Li nhun sau thu 31/12/2003 111.390.233.712 111.390.233.712 101.666.530.634 9.723.703.078 890.349.098 31/12/2004 109.267.544.641 109.267.544.641 94.148.307.732 15.119.236.910 3.175.369.388 Chnh lch -2.122.689.070 -2.122.689.070 -7.518.222.902 5.395.533.832 2.285.020.289
Qua phn tch s b, kim ton vin nhn thy - Bin ng hng tn kho: tng 160.73%. Trong ng ch l gi tr nguyn vt liu tn kho li gim 10.42%, gi tr cng c dng c tn kho v chi ph sn xut kinh doanh d dang tng khng ng k. Nhng gi tr thnh phm tn kho tng mnh 1273.15% v gi tr hng ho tn kho cng tng ng k 180.2%
Lun vn tt nghip
- Gi tr nguyn vt liu tn kho v gi tr chi ph sn xut kinh doanh d dang khng cn chim t trng ch yu trong hng tn kho nh nm trc m thay vo trong nm nay gi tr thnh phm tn kho v gi tr hng ho tn kho chim t trng ch yu: 51.30% v 22.12% trong gi tr hng tn kho. i vi s thay i bt thng ny, kim ton vin phng vn nhn vin khch hng v c gii thch l do cng ty mi nhp mt l my mi v cha tin hnh xut bn nh chnh sch ca cng ty i vi mt hng mi sn xut. Chnh v vy m gi tr thnh phm tn kho v gi tr hng ho tn kho tng mnh. Kim ton vin nh gi s bin ng ny ca hng tn kho khng phi l bin ng bt thng song cn tp trung ch i vi chu trnh thnh phm tn kho v chu trnh hng ho tn kho trong khi tin hnh kim ton. 1.5. nh gi tnh trng yu v ri ro: Sau khi thu thp nhng thng tin chung v Cng ty v phn tch s b Bo co ti chnh ca khch hng, kim ton vin tin hnh nh gi mc trng yu i vi Bo co ti chnh ca n v lp. Mc trng yu c xc nh da trn cc ch tiu: + 0.5% - 1% Doanh thu thun + 1% - 2% Li gp + 5%- 10% Li nhun trc thu. i vi nhng khch hng nhy cm th t l p dng l 3%- 5%, vic nh gi tnh nhy cm s do kim ton vin chnh thc hin trong giai on lp k hoch. c c nhn nh ng n v khch hng, kim ton vin chnh s da vo kinh nghim lp Bng xc nh tnh nhy cm p dng cho tng i tng. C th ly v d nh:
Bng 9: Bng xc nh tnh nhy cm do KTV chnh thc hin

CIMEICO VN Nm kt thc 31/12/2004 Danh mc kim tra tnh nhy cm Cu hi
1. Khch hng l cng ty c phn hay mt thnh vin ca tp on l cng ty c phn hay khng? 2. Khch hng d kin trong tng lai s tr thnh mt cng ty c phn hay l mt thnh vin ca tp on l Hon thin kim ton chu trnh hng tn kho 60
Khch hng
Lp biu Ngy C/Khng
Kim tra Ngy
K hiu
Nhn xt
Lun vn tt nghip cng ty c phn hay khng? 3. Khch hng c pht sinh cc tho thun ti tr, ngh u thu hoc mua li thc hin hay khng? 4. y c phi l khch hng quan trng mi k hp ng khng? 5. Trong hot ng kinh doanh, khch hng l thuc nhiu vo vn vay t bn ngoi khng? 6. C pht hin ra s lng c ng thc t nhiu hn mt cch ng k so vi s c ng ng k trong iu l ca cng ty khng? 7. Khch hng c biu hin cho thy h lin quan n nhiu v kin tng hoc tranh ci v php lut khng? 8. Khch hng c kh khn v ti chnh, c n phi tr vi s tin ln hoc c vn nghim trng v kh nng hot ng lin tc khng? 9. Khch hng c c nhiu ngi bit n hoc thu ht s ch ca cng chng khng? Nu tr li C i vi t hai hay trn hai cu hi trn th khch hng nn c xem l nhy cm. Cc khch hng l cng ty c phn i hi phi c hai Ph gim c kim tra ng thi. Cn c vo vic xem xt nh trn, khch hng ny thuc loi: Nhy cm . Khng nhy cm
Thng qua phng php ny, kim ton vin xc nh c mc trng yu k hoch i vi Bo co ti chnh ng thi thng qua thng tin c s v thng tin php l va thu nhn c, cc kim ton vin cng a ra nh gi v mc ri ro c lin quan n hng tn kho (cao, thp hay trung bnh). C th 2 khch hng nu trn: *1.5.1. Cng ty Dt la E: Vi cng ty ny nm 2004, doanh thu nm 2004 tng ln hn 6% so vi nm 2003, kim ton vin chn doanh thu lm cn c xc nh mc trng yu. Mc trng yu k hoch = Tng doanh thu x 2%
Lun vn tt nghip
= 75.860.692.157 x 2% = 1.517.213.843,14 Mc ri ro kim ton c xc nh i vi cng ty l mc trung bnh do khi tin hnh kim ton, kim ton vin phi tin hnh kim tra trn mt s lng mu ln. ng thi cc phng php kim ton c p dng trong trng hp ny c th l: + i chiu bin bn kim k hng tn kho ngy 31/ 12/ 2004 vi s sch k ton hng tn kho ca n v. + Kim tra v tnh ton li gi xut hng tn kho. + Kim tra chi tit vic tp hp chi ph v tnh gi thnh sn phm *1.5.2. Cng ty Thp F: Cng vic c tin hnh tng t nh i vi cng ty E, kim ton vin nh gi tnh trng yu v ri ro thng qua nhng thng tin thu thp c t n v khch hng. Mc trng yu k hoch l 1.007.152.263 da theo bng tnh sau: Bng 10: Bng xc nh mc trng yu k hoch Cng ty F
S liu nm 2004 T l % Min Max 1.00 10.00 Mc trng yu S tin Min
Ch tiu Doanh thu thun Li nhun trc thu
Max
134.286.968.454 0.50
231.543.676 5.00
1.007.152.263 1.342.869.684 11.577.184 23.154.367
*1.5.3. Cng ty H: Tin hnh cc th tc tng t nh trn cc kim ton vin thu c kt qu: mc trng yu k hoch c xc nh i vi li nhun trc thu l 3.175.369.388 x 3% = 95.261.081,64. 1.6. nh gi h thng kim sot ni b: H thng kim sot ni b ca khch hng c nh gi thng qua cc ch tiu v mi trng kim sot, h thng k ton, cc th tc kim sot v h thng kim ton ni b. Qua xem xt, cc kim ton vin thu thp c: 1.6.1. c im chung ca h thng k ton : + Cng ty p dng ch k ton Vit Nam ban hnh theo Quyt nh s 1411/ TC/ Ckim ton ngy 01/ 01/ 1995 ca B Ti chnh, Thng t s 55/ 2002/ TT-BTC ngy 26/ 06/ 2002 ca B Ti chnh v ch bo co ti chnh doanh nghip ban hnh theo Quyt nh s 167/ 2000/ QD-BTC ngy 25/ 10/ 2000
Lun vn tt nghip
ca B Ti chnh. Cng ty lin tc cp nht nhng quy ch mi ban hnh ca B Ti chnh v ch k ton, chp hnh ng quy ch ca B Ti chnh. Nin k ton ca cng ty t 01/ 01 n 31/ 12 hng nm. + n v tin t s dng trong k ton l VN, cc giao dch khc bng ngoi t phi c ghi theo nguyn t v phi quy i ra VN theo t gi thc t hoc t gi giao dch bnh qun trn th trng nguyn t lin ngn hng do ngn hng Nh nc Vit Nam cng b ti thi im nghip v kim ton pht sinh. + Cng tc hch ton hng tn kho: gi tr sn phm d dang cui k c tnh theo gi tr nguyn vt liu chnh. + Nin k ton bt u vo ngy 01/01, kt thc vo ngy 31/12 hng nm. 1.6.2. c im ring ti tng doanh nghip: * Cng ty Dt la E: a, Mi trng kim sot: Cng ty E l mt doanh nghip nh nc tn ti t lu nn b my qun l vn cn kh cng knh, mi quyn iu hnh u thuc v Tng Gim c, c thng qua cc Ph Gim c, trng cc phng ban. Tng Gim c l ngi c chuyn mn, nng lc ng thi c uy tn ln i vi cn b cng nhn vin trong cng ty. Hot ng ca Ban Gim c c nh gi l c hiu qu, c s ch o xuyn sut t cp trn xung cp di. Cng tc lin lc gia cng nhn vin vi Ban lnh o c tin hnh thng xuyn, m bo nhng ng gp ca CNV c tip nhn, nh gi ng n. Kim ton vin ca Cimeico nh gi cng ty E c mi trng kim sot tt, tun th ng cc quy nh ca php lut Vit Nam. b, H thng k ton: B my k ton ca doanh nghip c s lng nhn vin kh ln, 16 nhn vin trong c 1 k ton trng chu trch nhim v ton b tnh hnh ti chnh ca n v, 1 ph phng k ton ph trch phn vic k ton tng hp,1 th qy. Mi x nghip trc thuc c 2 nhn vin, thng xuyn c s lin h qua li, cng tc hch ton ph thuc vo vn phng. Do s lng nhn vin ng nn tnh c lp trong vic hch ton l rt cao, c s phn cng trch nhim r rng. Tuy nhin cng chnh v th nn hiu qu hot ng ca tng nhn vin trong phng khng cao. + Hnh thc s k ton: doanh nghip s dng phn mm k ton ghi s theo hnh thc Nht k chng t.
Lun vn tt nghip
+ Hch ton hng tn kho: - Hng tn kho ca cng ty c lu tr ti 5 kho gm 1 kho tng t gn khu vn phng, cc kho t ti x nghip. Cc nghip v Nhp - Xut kho c th kho ti mi kho theo di cht ch v nh k i chiu s, th kho vi s chi tit v s tng hp hng tn kho ca k ton hng tn kho. - Hch ton chi tit hng tn kho theo phng php s s d. - Phng php nh gi hng tn kho: hng tn kho ca cng ty c nh gi theo phng php bnh qun gia quyn. Phng php tng hp: theo phng php k khai thng xuyn. - Cc chnh sch k ton ang p dng: trong k khng c s thay i ln no trong chnh sch k ton p dng ti cng ty. c, Cc th tc kim sot: cc th tc kim sot i vi hng tn kho ti cng ty Dt la E c thit k kh cht ch, th hin: - Hng tn kho t khi nhp vo kho n khi xut kho u chu s qun l cht ch. Vic qun l vt liu c phn cng, phn nh trch nhim c th cho tng b phn c lin quan. - Phng vt t chu trch nhim chnh trong vic t chc thc hin quy trnh tip nhn hng ha. - Kho tng ca cng ty v cc kho ti x nghip hng tun, hng thng phi c bo co chi tit v tnh hnh nhp, xut, tn vt t gi cho cc phng ban c lin quan: phng k ton tng hp, phng k hoch, phng vt t - Phng vt t hng tun phi lp v gi cho cc n v lin quan bo co tnh hnh cung ng, tiu th vt liu trong tun cng d kin thc hin trong tun ti. ng thi nh k 3 thng, 6 thng v hng nm phi c bo co quyt ton s dng vt t ti cc x nghip gi ti cc n v v gi ln cp trn. Phng vt t cng c th t xut kim tra v ly s liu i chiu v tnh hnh tn kho, s dng vt t ti tng kho, kho x nghip. - Vic t chc qun l h thng kho, ch theo di xut, nhp, tn kho hng ha ti cc x nghip do phng k ton hng dn v ch o. Ngoi ra n v cn thnh lp mt b phn t chc kim k hng tn kho gim st trc tip tnh hnh qun l v tiu th hng tn kho. d, Kim ton ni b: Cng ty c tn ti hot ng kim ton ni b song cha thc s c hiu qu.
Lun vn tt nghip
Tng hp li kim ton vin a ra nhn xt: l khch hng thng xuyn ca CIMEICO, cng ty Dt la E c nh gi l c h thng kim sot ni b tng i tt. Cc kim ton vin nhn nh s thc hin phn ln cc th tc kim sot, gim bt cc th nghim c bn thu thp cc bng chng kim ton cn thit. * Cng ty Thp F: a, Mi trng kim sot : B my t chc ca cng ty F l m hnh t chc b my phn theo chc nng, c phn thnh hai chc nng ring bit: Chc nng ti chnh v chc nng sn xut, mi chc nng c ph trch bi mt gim c chuyn v lnh vc : Gim c ti chnh v Gim c sn xut. Gim c ti chnh ph trch cc phng: phng k ton, phng kinh doanh, phng hnh chnh, phng vt t, phng k hoch. Gim c sn xut ph trch ton b cc b phn thc hin cng vic lin quan n sn xut (cc phn xng sn xut). Tt c cc vn xy ra trong cng ty u c trnh ln Tng gim c. Trng hp nhng vn qu ln s c thng qua Hi ng qun tr. Mi trng kim sot ca n v c kim ton vin nh gi l tt. b, H thng k ton: Phng k ton ti cng ty c 7 ngi: 1 trng phng, 1 ph phng, 1 th qy v 4 nhn vin. Tnh c lp trong cng tc k ton kh cao, c th c s phn cng phn nhim gia k ton tng hp v k ton chi tit, cc k ton vin c trnh chuyn mn tng i vng vng. Mt s chnh sch k ton quan trng ca n v: + Doanh nghip p dng chng trnh k ton my hch ton theo hnh thc Nht k chung. + i vi hng tn kho: hng tn kho ca n v c ghi s theo gi thc t, gi thc t vt liu xut kho c tnh theo phng php bnh qun gia quyn. Phng php hch ton tng hp hng tn kho l phng php k khai thng xuyn, phng php hch ton chi tit l phng php th song song. nh k c tin hnh kim k. c, Cc th tc kim sot: Cng ty xy dng mt h thng quy ch kim sot ni b v hng tn kho, c th:
65
Lun vn tt nghip
- Hng tn kho chu s qun l ca gim c ti chnh, th kho v i bo v kho, ch c nhng ngi c trch nhim ny mi c vo kho. - Cc nghip v nhp hng phi c chng t hp l, cn c theo nhu cu s dng, qun l cc phn xng s lp phiu yu cu mua trn ghi r s lng hng cn nhp, i vi gi tr hng trn 5.000.000 VN th phiu yu cu mua phi c s ph chun ca gim c ti chnh. - Cc nghip v xut hng phi c phiu yu cu s dng vt t c s ph duyt y mi c xut. Vic ph duyt phiu yu cu s dng vt t phi da trn k hoch sn xut v nh mc vt t sn xut sn phm - C s phn ly trch nhim gia ngi bo qun kho (th kho) v ngi ghi chp s sch hng tn kho (k ton hng tn kho), gia hch ton chi tit v hch ton tng hp. Tuy nhin qua kim tra, phng vn kim ton vin nhn thy s i chiu s liu gia k ton hng tn kho v th kho khng c thc hin thng xuyn, doanh nghip cn phi xem xt vn ny cng tc hch ton hng tn kho c cht ch hn. d, Kim ton ni b: Ti cng ty F khng thit lp kim sot ni b ring m ch c mt chuyn gia gim st ti chnh thc hin chc nng ca b phn ny. Kim ton vin nhn thy vic t chc trn l cha tht hp l do khi lng cng vic ca cng ty l tng i ln, nu ch giao cho mt ngi gim st ton b cng tc k ton kh c th kim sot cht ch c. Qua nhng d liu thu thp c, kim ton vin nhn thy h thng kim sot ni b nhn chung khng c tt. Trong qu trnh thc hin kim ton s tp trung vo cc th nghim c bn, b qua cc th tc kim sot. * Cng ty Thng mi H: a, Mi trng kim sot : Cng ty H c nh gi l c b my t chc tng i gn nh. Hi ng qun tr ca cng ty c quyn quyt nh cao nht, gim st cc hot ng ca cng ty, b tr, sp xp mt s v tr quan trng ca cng ty: Gim c, Ph Gim c, K ton trng, Ban kim sot; xy dng quy ch ni b thng nht phi hp hot ng qun l, iu hnh. Gim c cng ty l ngi trc tip iu hnh cc hot ng ca cng ty, quyt nh cc hot ng c lin quan n hot ng
Lun vn tt nghip
sn xut kinh doanh ca cng ty. Gim c cng ty l chuyn gia nc ngoi, cc ph gim c v trng cc b phn l ngi Vit Nam, c trnh chuyn mn cao. T chc b my ca cng ty c b tr theo m hnh chc nng l chc nng ti chnh v chc nng sn xut. b, H thng k ton: Hnh thc s k ton p dng ti cng ty: Chng t ghi s. Hng tn kho c ghi nhn theo gi gc. Phng php hch ton hng tn kho: k khai thng xuyn. Phng php nh gi hng tn kho: gi bnh qun gia quyn. c, Cc th tc kim sot: Hng tn kho ca doanh nghip c lu gi ti cc a im vi c im ring khc nhau. Mt lng ln hng tn kho c lu gi ti kho chnh ca doanh nghip v lu gi ngay ti phn xng sn xut. Qun c v bo v phn xng s chu trch nhim qun l lng hng tn kho c trong phn xng ch yu l cc loi bao b, xp nha... v quan trng nht l cc loi n hnh l cc sn phm d dang trn dy chuyn sn xut. Ti kho s 1 gn xng sn xut lu gi lng ln linh kin phc v cho vic lp rp sn phm, vic bo qun ti y c tin hnh tun th theo cc iu kin k thut ca tng loi linh kin. Mi loi linh kin c nh s ring v c bo qun ti tng gi, tng ngn khc nhau. Lng linh kin s dng trong sn xut ca n v rt ln nn vic qun l cng gp kh nhiu kh khn. Khi c yu cu sn xut cn ti linh kin, vt t phi c qun c phn xng, nhn vin chnh ca phn xng, bo v phn xng v th kho chng kin th th kho mi m kho xut vt t cho sn xut. Cn hng tn kho cn li ch yu l hng mu v hng ho ch bn c lu gi ti ca hng gii thiu sn phm, phng kinh doanh... Vi nhng thng tin trn v tnh hnh bo qun hng tn kho ca doanh nghip, gip cho kim ton vin c nhn xt: Hng tn kho trong doanh nghip c c im kh phc tp, vic bo qun vt cht i vi hng tn kho trong doanh nghip l cht ch do vy kh nng xy ra gian ln v sai st vi hng tn kho ca doanh nghip l kh ln. V vy, khi tm hiu k ton hng tn kho, kim ton vin cn c bit ch ti cc th tc nhp- xut hng tn kho cng nh quy nh v ghi nhn thnh phm c sn xut trong k. d, Kim ton ni b:
Lun vn tt nghip
Doanh nghip cha thnh lp ra Ban kim ton ni b ring bit Qua nhng nhn xt c bn thu c trn, kim ton vin i n nhn nh sau: h thng kim sot ni b i vi hng tn kho l khng ng tin cy. Kim ton vin s khng tin hnh cc th nghim kim sot m thc hin nhiu hn th tc kim tra chi tit trong vic kim ton hng tn kho. 1.7. Thit k chng trnh kim ton: Sau qu trnh lin lc gia Cimeico v cc cng ty khch hng, kim ton vin c c ci nhn tng quan v tnh hnh ti chnh ca n v trong nm 2004. T Ban gim c a ra quyt nh thnh lp on kim ton: - i vi cng ty Dt la E: l khch hng thng xuyn ca Cimeico nn on kim ton c thit lp bao gm 3 thnh vin (trong c 1 trng nhm). Thi gian tin hnh cng vic l khong t 3 n 4 ngy. - i vi cng ty Thp F: l khch hng kim ton nm u tin, qua tm hiu s b c h thng kim sot ni b tuy c thnh lp nhng hiu qu khng cao nn on kim ton d nh gm 3 thnh vin, thi gian lm vic ko di trong vng 1 tun. - i vi cng ty Thng mi H: n v cha thnh lp kim sot ni b, on kim ton xc nh khi lng cng vic tin hnh tng i ln, on s bao gm 5 nhn vin, thi gian t 5 n 7 ngy. 2. Thc hin k hoch kim ton: Trong giai on thc hin k hoch kim ton, cc kim ton vin tun theo nhng th tc c bn: - Thc hin th nghim kim sot; - Thc hin th tc kim tra chi tit. Ty theo tng i tng khch hng c th m cc kim ton vin c s iu chnh linh hot i vi tng th tc m bo mc tiu a ra l thu c bng chng kim ton y tnh hiu lc, tnh php l lm c s a ra nhn xt chnh xc ng thi tit kim c chi ph kim ton. Cc bc cng vic c tin hnh theo trnh t sau: Bc 1: Thc hin th nghim kim sot:
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Lun vn tt nghip
Qua qu trnh tm hiu h thng kim sot ni b ca khch hng- i vi cng ty Thp F v cng ty Thng mi H, h thng kim sot cha c hiu qu, thi gian kim ton c hn nn kim ton vin nhn nh s b qua th nghim kim sot. Ti cng ty Dt la E, cc cng vic tin hnh gm c: - Kim ton vin tin hnh kim tra cc chng t gc nh Phiu yu cu mua hng, Phiu nhp kho, Phiu xut kho hay Phiu yu cu s dng vt t. Qua thy rng, cc chng t ny c nh s lin tc t trc, qu trnh s dng c y ch k ph duyt, c du hiu kim tra, kim sot ca K ton trng (ng du ph duyt). Tuy nhin du hiu ny l khng thng xuyn. - Tin hnh phng vn cc nhn vin v vic qun l vt t. C th kim ton vin phng vn nhn vin A phng vt t v quy trnh tip nhn hng ha, khi tip nhn hng, theo nhn vin A, phi c Bin bn kim nghim vt t. Qua xem xt mt s chng t gc, kim ton vin pht hin mt s chng t gc khng c Bin bn kim nghim vt t i km. - Kim tra s tn ti ca Bo co chi tit v tnh hnh s dng vt t, kim ton vin thy cc bo co c kho tng v cc x nghip lp hng tun v cho cc b phn khc c lin quan. - S dng phng php iu tra, phng vn kim ton vin thy rng b phn kim k hng tn kho do n v t lp ra m bo tnh c lp, c s tn ti ca Bin bn kim k cng nh s i chiu i vi k ton ti n v. Tuy nhin do n v hch ton theo phng php k khai thng xuyn nn ch trong nhng trng hp cn thit nh c Quyt nh kim k hng tn kho ca Gim c th cuc kim k mi c thc hin. - Cng ty c quy nh v vic i chiu s liu gia th kho v k ton hng tn kho tuy nhin, quy nh ny ch c thc hin trong trng hp pht hin chnh lch gia s sch v s liu thc t. - Nghin cu h thng k ton ca n v, thy c s phn ly trch nhim cao trong cng tc hch ton hng tn kho gia th kho, nhn vin k ton hng tn kho, ngi chu trch nhim k duyt. thu thp c thm nhiu bng chng c tnh thuyt phc cao, kim ton vin tin hnh th tc kim tra chi tit.
69
Lun vn tt nghip
Bc 2: Thc hin cc th tc kim tra chi tit: Ti CIMEICOVIETNAM, m bo mc tiu c th i vi kim ton chu trnh hng tn kho, cc bc cng vic tin hnh c kim ton vin chnh xy dng theo mt khun kh chung. Theo , cc bc thc hin nh sau: Bc 2.1: Tin hnh tng hp s pht sinh cc ti khon c lin quan trong chu trnh hng tn kho, chi tit theo tng tiu khon (TK1521, 1522, 153, 154, 155). Lp bng tng hp tn kho (theo mu biu 1). Trong khi tng hp ng thi kim ton vin tin hnh i chiu s d hng tn kho ngy 01/01/2004 vi Bo co ti chnh nm 2003 hoc Bo co kim ton nm trc (nu c). Bc 2.2: m bo nhng nghip v pht sinh l c tht thng qua vic kim tra chi tit i vi cc nghip v c lin quan n nhp xut vt t, hng ha (i chiu s liu trn s sch k ton vi cc chng t gc). Bc 2.3: i chiu s liu kim k thc t ngy 31/12/2004 vi s liu trn s sch vo ngy cui nm 2004. Bc 2.4: Kim ton vin tin hnh kim tra phng php tnh gi xut hng tn kho. Bc 2.5: Kim tra bng tnh gi thnh (chi tit vic tp hp chi ph, cng tc phn b, tnh gi thnh). Bc 2.6: Tin hnh gi th xc nhn i vi hng gi bn (nu c). Do mi khch hng c nhng c im khc nhau v hnh thc doanh nghip, ngnh ngh kinh doanh nn khi thc hin kim ton, cc kim ton vin c s linh hot trong vic p dng cc bc nu trn. Di y l nhng cng vic c th ti 3 n v khch hng nu: Bc 1: Lp bng tng hp v hng tn kho, i chiu s d u k: Vic u tin cn lm l lp Bng tng hp cn i s pht sinh cho tng ti khon trong phn hnh hng tn kho. *Cng ty E: hng tn kho bao gm hng mua ang i ng, nguyn vt liu, cng c dng c tn kho, chi ph sn xut kinh doanh d dang, thnh phm tn kho, hng ha tn kho, hng gi bn. Ti mi ti khon li c m chi tit thnh nhiu tiu khon, to iu kin thun li cho cng tc theo di, nh trong Nguyn vt liu c NVL chnh, NVL ph Tng hp li ta c mu biu sau:
70
Lun vn tt nghip
Mu biu 1: Bng tng hp tn kho cng ty Dt la E (Giy lm vic s 1E)

Cng ty Kim ton t vn xy dng Vit Nam Auditing Cosultan Construction VietNam Company
S 7 - ng o Tn - Ba nh - HN * T: 047 663 499 * Fax: 047 664 120 * Email: cimeicovietnam@hn.vnn.vn
Tn Khch hng: Cng ty DL E ............................... Ni dung thc hin: ... Tng hp tn kho. Nm kt thc: 31/12/2004............................. Ngi T.H . Ngi K.T .
Ngy
.. ..
M s Trang
Ni dung
S d u k
(20.162) 3.060.975.888 4.948.114 7.416.941.874 12.142.502.868 123.272.204 348.798.273 23.097.419.059
S PS tng
20.162 225.548.532.386 6.674.003 6.714.700.683 206.242.896.003 2.254.753.901 100.258.941 440.867.836.079
S PS gim
225.003.122.566 7.047.568 8.731.812.667 202.711.639.986 2.401.810.930 271.521.283 439.126.955.000
S d cui k
0 3.606.385.708 4.574.549 5.399.829.890 15.673.758.885 (23.784.825) 177.535.931 24.838.300.138
Hng mua i ng NVL CCDC CP SXKD dd Thnh phm Hng ha tn kho Hng gi bn Cng
T, AFS
T, TB
T, TB
T, TB
TB: i chiu khp vi s d cui k v khp vi Bng cn i s pht sinh AFS: i chiu Bo co kim ton nm 2003 v ng. T : cng dn v ng. S liu pht sinh tng, gim c ly t Bng cn i s pht sinh, Bng tng hp chi tit nguyn vt liu, s ci TK 152, TK 621, TK 627 v TK 642 Kt lun: vic hch ton hng tn kho trn cc s ci TK 152, TK 621, TK 627, TK 642 v s tng hp, chi tit c tnh cng dn chnh xc. S liu u k v cui k khp ng vi Bng cn i ca doanh nghip.
*Cng ty thp F: hng tn kho c xc nh gm c nguyn vt liu, cng c dng c, chi ph sn xut d dang, thnh phm tn kho v hng gi bn. C bng tng hp:
71
Lun vn tt nghip
Bng 11: Tng hp hng tn kho Cng ty F: ( trch Giy lm vic s 1F)
Ni dung NVL CCDC CP sxkd dd TP tn kho Hng gi bn Cng S d u k 25.519.711.821 5.345.898 5.404.166.997 13.404.321.564 572.482.468 43.761.063.812 T, AFS PS tng PS gim S d cui k 92.548.532.386 92.058.241.622 26.010.002.585 9.836.510 1.587.979 13.594.429 102.768.915.030 101.171.223.575 7.001.858.452 17.005.258.974 9.225.344.589 21.184.235.949 100.278.941 465.615.281 207.146.128 209.163.494.521 202.922.013.046 50.002.545.287 T, TB T, TB T, TB
Trong : T - cng ng. TB - i chiu Bng cn i s pht sinh v ng. AFS - i chiu Bo co kim ton nm 2003 do Cng ty kim ton T thc hin v ng. *Cng ty thng mi H: l khch hng kim ton nm u, chnh v vy khng th kim tra s d u k theo cch tin hnh ti 2 khch hng trn. Kim ton vin tng hp hng tn kho (bao gm nguyn vt liu, cng c dng c, chi ph sn xut kinh doanh d dang v thnh phm tn kho): Bng 12: Tng hp hng tn kho Cng ty H: ( trch giy lm vic s 1H)
Ni dung NVL CCDC CP sxkd dd TP tn kho Hng ha tn kho Cng S d u k 3.740.835.535 149.403.476 4.939.509.967 1.234.496.798 2.608.291.822 S PS tng 93.927.166.889 221.000.475 63.767.255.078 20.627.982.007 6.337.646.203 S PS gim 94.316.989.049 214.436.206 63.432.822.601 4.911.015.628 1.637.462.165 S d cui k 3.351.013.375 155.967.745 5.273.942.444 16.951.463.177 7.308.475.860 33.040.862.602 T, TB
12.672.537.598 184.881.050.653 164.512.725.649 T, # T, TB T, TB
# - Doanh nghip tin hnh kim k hng tn kho vo thi im 31/12/2003, kt qu c ghi trong Bo co ti chnh nm 2003. Kim ton vin i chiu thy khng c chnh lch. Bc 2: Kim tra tnh c tht ca cc nghip v kinh t pht sinh: i vi s pht sinh trong k, kim ton vin s dng phng php kim tra chng t nhp, xut vt t, hng ha mua ngoi nhm mc ch khng nh tnh c tht ca cc nghip v. Trong giai on u khi tm hiu chung v cc khch
Lun vn tt nghip
hng, kim ton vin phn no xc nh c s lng cng nh quy m mu chn. Trnh t kim tra i ngc li trnh t vo s ca k ton. *Cng ty dt la E: vt t hng ho nhp v ch yu l cc loi si, tiu ch chn mu c t ra l cc phiu nhp xut c gi tr ln trn 20.000.000, tp trung vo cc thng cui nm (qu 4). Cng vic kim tra theo th t t S ci n cc Bng k, nht k chng t v i chiu vi chng t gc. Kt qu th hin trn giy lm vic:
Mu biu 2: Giy lm vic s 2E.

CIMEICO VN
Khch hng: Cty DL E. Ni dung thc hin: Kim tra chng t nhp. Nm kt thc: 31/12/2004 Ngi T.H Ngi K.T Tn
. .
Ngy
.. ..
M s Trang
SH
Chng t NT
07/01/04 25/02/04 25/02/04 15/03/04 09/04/04
Ni dung
Nhp si Peco Nhp si Peco Nhp si Peco Nhp qun o bo h Nhp khu trang, m BH
TK N C
1521 1521 1521 153 153 1521 1521 1521 1521 1521 1521 1521 331 112 112 111 111 331 112 331 111 311 111 331
S tin
129,352,008 24,898,672 591,653,701 35,316,000 20,005,348 102,702,600 50,145,750 1,272,661,056 358,224,332 34,238,905 89,079,920 34,638,127
Ghi ch
H 11336 NH 167 NH 170 PC 1065 PC 1397 H 1468 NH 813 H 11479 PC 3101 VN 50 PC 3149 PN 3192
X1
26/11/04 Nhp si pha len 29/11/04 Nhp si t tm 15/12/04 Nhp si Peco 23/12/04 Nhp si t tm 25/12/04 Nhp si pha len 26/12/04 Nhp si pha len 31/12/04 Nhp si pha len
X 2 X3 X 4
: C y ho n chng t km theo: bin bn kim nhn vt t, n t hng, hp

ng, yu cu mua vt t X : C sai phm cn c gii thch, c th: X1,3 : Chng t s PC 1397 ngy 09/04/04 v chng t s VN 50 ngy 25/12/04 c ho n chng t nhng khng c bin bn kim nhn vt t, hng ha. X2 : Chng t s PC 3101 b ty xo s tin ghi trn ho n, k ton trng gii thch l do cht lng l hng km hn so vi hp ng do cng ty yu cu nh cung cp gim gi v c chp nhn do k ton sa n gi v s tin trn chng t ny.
73
Lun vn tt nghip X4 : Chng t PN s 3192, k ton phn nh khng ng k pht sinh ca nghip v. S
ci ghi ngy 31/12/2004 trong khi PN ghi ngy pht sinh l 02/01/2005. K ton vt t gii thch y l s nhm ln trong ghi chp. Sau khi tha thun, kim ton vin ngh iu chnh: + Trong nm 2004: ghi N TK 331: 34.638.127 C TK 152: 34.638.127. + Trong nm 2005: ghi N TK 152: 34.638.127 C TK 331: 34.638.127. Kt lun: Qua kim tra chn mu mt s nghip v, KTV nhn thy hu ht cc nghip v u c phn nh y v chnh xc trn s k ton v c chng t gc hp l. i vi chng t s PC 3101 b ty xo cn c kim tra thm lm r.
i vi s pht sinh trn ti khon 154, khng nh tnh c tht v chnh xc ca cc nghip v, kim ton vin thc hin kim tra s pht sinh trn TK 621, TK 622, TK 627. Khi kim tra pht sinh c trn TK 152, kim ton vin ng thi kim tra c pht sinh n trn cc TK 621 v TK627(6272). Chi ph nhn cng trc tip (TK 622) v chi ph nhn cng phn xng (TK 6271) c kim tra khi kim ton chu trnh tin lng v nhn vin. Chi ph khu hao (TK 6274) c kim tra t chu trnh kim ton ti sn c nh. Cc khon chi ph cn li c kim tra tng t nh TK 152. Thc hin tng t i vi cc nghip v xut vt t, kim ton vin nhn thy hu ht cc nghip v xut vt t u c phn nh chnh xc v tht s xy ra. i vi nghip v xut cho sn xut, chng t u bao gm: phiu yu cu s dng vt t ca cc phn xng sn xut, phiu xut kho, cc chng t trn u c y ch k duyt. *Cng ty thp F: Do c th trong sn xut thp, cc nguyn vt liu hay vt t nhp xut u c gi tr tng i ln tuy nhin do bin ng v hng tn kho gia cc qy trong nm 2004 l khng ln nn quy m mu chn l va phi, tiu ch chn mu l nhng phiu nhp c gi tr ln hn 30.000.000VN. Trnh t i chiu l t S ci n Nht k chung n cc chng t gc. Giy lm vic s 2F c trnh by trong ph lc 01 nh km. Qua , kim ton vin kt lun cc nghip v kinh t c ghi chp y , ng k. *Cng ty thng mi H: S lng mu chn c xc nh l ln hn hn so vi 2 khch hng trn. L do t ra l do cng tc kim sot khng c hiu qu (cha thnh lp kim ton ni b...). i vi cc nghip v nhp kho, kim ton
Lun vn tt nghip
vin chn mu da trn tiu ch nhng nghip v pht sinh c gi tr ln hn 15.000.000, tp trung vo qy I v qy IV. Kt qu thu c:
Mu biu 3: Giy lm vic s 2H.

CIMEICO VN
Tn Ngi T.H Ngi K.T
. .
Ngy
.. ..
Khch hng: Cty TM H. Ni dung thc hin: Kim tra chng t nhp. Nm kt thc: 31/12/2004
M s Trang
SH
Chng t NT
Ni dung
TK N C
1521 1521 1521 1524 153 1522 1521 1521 1522 1521 112 112 112 111 331 331 112 112 111 112
S tin
232.465.003 102.394.758 154.004.587 39.479.021 54.387.932 32.587.992 121.481.043 156.872.048 25.398.003 200.583.573
Ghi ch
PN 105 PN 126 PN 139 PN 154 PN 182 PN 430 PN467 PN 501 PN 511 PN 537
15/01/04 NK bng hnh 21inch 21/01/04 NK bng hnh 29inch 08/02/04 NK vi mch L1 25/02/04 Nhp bao b 19/03/04 Nhp qun o bo h 30/10/04 Nhp thit b ng gi 12/11/04 NK vi mch L4 02/12/04 NK bng hnh 05/12/04 Nhp hp xp 25/12/04 NK vi mch L1
X 1 X2
X 3 X4
: C y ho n chng t km theo: bin bn kim nhn vt t, n t hng, hp

ng, yu cu mua vt t, X : C sai phm cn c gii thch, c th: X1: Nghip v pht sinh khng c Bin bn kim nhn, trn phiu nhp khng c ch k ca k ton trng. X2: Chng t s PN 182 b ty xo s tin ghi trn ho n, k ton trng gii thch l do cht lng l hng km hn so vi hp ng do Cng ty yu cu nh cung cp gim gi v c chp nhn do k ton sa n gi v s tin trn chng t ny. X3: Qua kim tra thy cng tc bo qun chng t khng tt, ti nghip v ny khng tm thy phiu chi tin mt tng ng. X4: Khng c y ch k xc nhn ca k ton trng trn cc chng t gc km theo. Kt lun: Vi s lng mu chn theo tiu ch t ra, kim ton vin nhn thy c kh nng Hon thin kim ton chu trnh hng tn kho 75
Lun vn tt nghip xy ra sai st trng yu. Chnh v vy kim ton vin quyt nh m rng quy m mu chn, khng gii hn trong qy I v qy IV m m rng ra c nm. Qua a ra nhn xt: Chng t, s sch k ton ca n v bo qun cha c tt, mt s nghip v thiu chng t. Vic ghi s cha khoa hc, cn c biu hin ty xa. Mt s chng t gc khng c du vt kim tra hay ph duyt ca cp lnh o (thiu ch k ca k ton trng). Tuy nhin, s liu trn s sch k ton l tng i khp.
i vi nghip v xut vt t, hng ha, th tc kim tra i chiu c tin hnh tng t. Kim ton vin chn mu kim tra i vi nghip v xut thnh phm t suy rng ra cc nghip v khc. Kt qu thu c:

CIMEICO VN
Khch hng: Cng ty TM H Ni dung thc hin: Kim tra nghip v xut thnh phm.. Nm kt thc: 31/12/2004 Chng t SH NT
XK 015 XK035 XK 089 XK 1037 XK 1096 XK 1165 XK 1189 XK 1205 03/01/04 09/01/04 12/01/04 09/12/04 15/12/04 21/12/04 26/12/04 31/12/04 Tn Ngy
Ngi T.H Ngi K.T
. .
.. ..
M s Trang
Ni dung
Xut TV 21inch Xut TV 29inch Xut u VCD K1 Xut u DVD Xut TV mn hnh F Xut u VCD K1 Xut u VCD K2 Xut u k.t s
TK N C
S tin S sch Thc t
Ghi ch
632 1551 195,326,350 195,326,350 632 1552 125,342,754 125,342,754 632 15531 124,896,328 124,896,328 632 632 632 632 632 15532 15511 15531 15531 1554 180,284,635 230,924,255 270,504,332 225,452,098 69,574,254 180,284,635 230,924,255 270,504,332 225,452,098 69,574,254
X1
X2
i chiu khp ng gia ho n vi chng t vn chuyn, hp ng mua bn, phiu xut kho, s sch k ton. X C sai st c pht hin, c th: X1: Trn phiu xut c du hiu ty xa c nhn vin k ton gii thch do nhm ln trong ghi chp, c thng qua sa cha nhng khng c du hiu ca s ph chun . X2: k ton ghi chp khng ng v thi gian. Trn phiu xut 1205 ghi ngy pht sinh l 02/01/2005 trong khi trn s ghi ngy 31/12/2004. Kim ton vin ngh iu chnh: Hon thin kim ton chu trnh hng tn kho 76
Lun vn tt nghip Nm 2004: ghi tng GVHB N TK 155 (1554): 69.574.254 C TK 632: 69.574.254 Nm 2005: ghi gim GVHB N TK 632: 69.574.254 C Tk 155 (1554): 69.574.254. Kt lun: Nhn chung cc nghip v pht sinh c y chng t gc nh km, ngoi tr mt s sai st nh nu. Nghip v xut ngy 12/01/2004 cn xc minh li.
Kim ton vin nhn thy cng tc ghi chp cc nghip v pht sinh lin quan n hng tn kho c thc hin cha tt, cc th tc ph chun l cha y . Bc 3: i chiu s d cui k (31/12/2004): *Cng ty E: Cng tc kim sot ni b ca cng ty E c tin hnh tng i cht ch, Bin bn kim k c lp theo mi thng ti tng kho ring bit, s liu c bo qun ti phng k ton. Qua nh gi, kim ton vin i n quyt nh i chiu s d cui k trn chu trnh hng tn kho vi Bin bn kim k do n v lp (thnh phm, NVL tn kho, CCDC tn kho), b qua vic trc tip tin hnh kim k. kin kim ton vin a ra l chp nhn s lng hng tn kho tn n ngy 31/12/2004 l hp l. *Cng ty F: Do mt s l do khch quan nn kim ton vin khng th tin hnh quan st kim k thc t hng tn kho ti thi im 31/12/2004 v th kim ton vin quyt nh tin hnh kim k chn mu i vi s lng hng tn kho ca cng ty F t suy rng ra tng th. chun b kim k, kim ton vin trao i vi Ban gim c cng ty F v ngy thc hin, a im kim k vi mu c chn l nguyn vt liu. Thi gian tin hnh l ngy 21/01/2005, kim ton vin kim k th nguyn vt liu tn trong kho n v. Kt thc kim k vo chiu cng ngy, kt qu c kim ton vin k xc nhn vo bin bn. Cn c vo s chi tit nguyn vt liu t ngy 01 n ngy 21/01/05, bo co s dng vt t tnh n ngy 21/01, cc ha n mua hng sau khi kim tra tnh c tht, tnh y , tnh chnh xc c hc ca cc nghip v c lin quan tnh n 21/01; kim ton vin s tr li cho n ngy 31/12/2004 trn s sch ca n v.Nguyn vt liu tn kho ca Cng ty bao
77
Lun vn tt nghip
gm: nguyn vt liu chnh (cc loi hotcoil v Zn), vt liu ph (cc loi ho cht, dy cacbon, Pb). Kt qu thu c trong bng: Bng 13: Tng hp kt qu kim k nguyn vt liu ti cng ty F
Cng ty F Tng hp kt qu kim k nguyn vt liu ti cng ty F
Nguyn vt liu V tnh Du chng g Acid Hotcoil (3.0x150) Hotcoil (2,35x1184) Km lt lt kg kg kg SL kim k thc t 21/01/2004 3.274 152 432.560 364.87 231 2.986 135 445.832 326 164 S lng thc t 31/12/2003 S lng s sch 31/12/2004 2.984 134,696 445.776 326 164 2 0,304 56 0 0 Chnh lch
+ S lng hotcoil (3.0x150) thc t kim k chnh lch so vi s sch l 56 x3.902,58 = 218.544 VN Trong nh mc hao ht l 0.01% + Du chng g thc t kim k chnh lch vi s sch l 2 x 22.800 = 45.600 VN Trong nh mc hao ht l 0.3% Nhn xt: kim ton vin pht hin c chnh lch gia thc t v s sch ca cng ty F. Tuy nhin theo tnh ton th chnh lch ny nm trong nh mc hao ht m cng ty F quy nh. Do kim ton vin chp nhn s lng hng tn kho ti ngy 31/12/2004 trn s sch n v l hp l. *Cng ty H: Do cng ty H l khch hng kim ton nm u tin nn kim ton vin khng th c mt ti thi im din ra kim k cui nm ti chnh (vo ngy 31/12/2004). Tng t nh cng ty Thp F, kim ton vin quyt nh tin hnh kim k mu i vi mt s hng tn kho ca Cng ty H vo ngy 10/02/2005, t suy rng ra tng th hng tn kho ca Cng ty ri tr li li n ngy 31/12/2004 nhm khng nh s d hng tn kho ti ngy 31/12/2004. Mu
Lun vn tt nghip
c chn kim k l thnh phm. Kt qu thu c khng thy c chnh lch gia s sch v thc t, t c th kt lun kt qu kim k l chnh xc, phn nh ng s lng hng tn kho c trong doanh nghip. Bc 4: Kim tra vic tnh gi xut hng tn kho ca khch hng: Qua thc t 3 khch hng trn, nhn thy cc khch hng u tin hnh tnh gi xut theo phng php bnh qun gia quyn, gi xut hng tn kho c tnh nh sau: Gi tr tn u k + Gi tr nhp trong k Gi xut hng tn kho = S lng tn u k + S lng nhp trong k Qua phng vn nhn vin k ton, kim ton vin nhn thy phng php tnh gi xut hng tn kho ca n v khng c s thay i. kim ton vin cng tin hnh kim tra chn mu hng tn kho tnh ton li gi xut (s lng mu chn nh) thy khng c sai st. Nhn xt ca kim ton vin ghi trn giy lm vic Vic tnh gi xut hng tn kho ti cng ty m bo tnh chnh xc c hc. Bc 5: Thc hin kim tra bng tnh gi thnh: y l bc cng vic quan trng v n c lin quan n hu ht cc phn hnh kim ton khc nh kim ton chu trnh mua hng- thanh ton, chu trnh tin lng- nhn vin, chu trnh bn hng- thu tin *Xt c th cc bc cng vic c tin hnh ti Cng ty E: Kim tra chi tit chi ph nguyn vt liu trc tip: Kim ton vin thc hn vic kim tra chi tit chi ph nguyn vt liu khng nh vic xut dng cho cc i tng c c hch ton chnh xc v ng k hay khng.Mc ch ca phn vic ny l nhm trnh vic hch ton cc khon chi ph xut dng cho sn xut nhm sang chi ph bn hng hay qun l. Th tc tin hnh tng t nh kim tra tnh c tht ca cc nghip v pht sinh. Kim tra chi tit chi ph nhn cng trc tip: Kim ton vin kim tra, xem xt vic phn b chi ph tin lng cho cc i tng chu ph c ng n khng. Vic kim tra chi tit chi ph nhn cng trc tip c thc hin trong kim ton tin lng- nhn vin, khng nh li kt qu kim ton vin c th kim tra chi ph nhn cng trc tip cho mt n v sn phm trn thc t vi nh mc. Kim tra chi ph sn xut chung:
79
Lun vn tt nghip
Chi ph sn xut chung c chi tit thnh: chi ph vt liu, chi ph tin lng, chi ph khu hao, chi ph cng c, chi ph khc. Ti cng ty E, phn vic kim tra chi tit CP sn xut chung c k tha t kt qu kim ton cc chu trnh khc nh chu trnh tin lng- nhn vin, chu trnh ti sn c nh i vi chi ph pht sinh bng tin khc, kim ton vin tin hnh i chiu gia s liu trn s ci TK 627 (phn i ng TK 111, 331) vi chng t gc nh phiu chi, ha n ca ngi bn kim tra tnh c tht, tnh chnh xc ca nghip v pht sinh.

CIMEICO VN
Tn Ngi T.H Ngi K.T
. .
Ngy
.. ..
Khch hng: CT DL E Ni dung thc hin: TK 627 Nm kt thc: 31/12/2004
M s Trang
Chng t SH NH 10 NH 26 PC 703 NH 97 PC 905 PC 1157 .. NH 779 PC 2811 PC 2925 PX 703 NH 835 PC 3036 PC 3095 H 0354 NT 03/01/04 08/01/04 09/01/04 08/02/04 09/02/04 17/03/04 08/11/04 09/11/04 23/11/04 07/12/04 08/12/04 09/12/04 22/12/04 30/12/04 Ni dung Chi thu ngoi gia cng sn phm Thanh ton tin in T12/03 Thanh ton tin nc T12/03 Thanh ton tin in T1/04 Thanh ton tin nc T1/04 Chi ph sa my sn xut Chi ph in mua ngoi T10 Chi ph nc cho sn xut T10 Chi ph thit b phc v phn xng Chi ph CCDC sn xut Chi ph in mua ngoi T11 Chi ph nc cho sn xut T11 Chi ph thu ngoi khc Chi thu ngoi gia cng sn phm
Ti khon d N 6277 6272 6272 6272 6272 6278 6272 6272 6278 6273 6272 6272 6278 6277 C 112 112 111 112 111 111 112 111 111 153 112 111 111 331
S tin 5.649.325 59.623.875 1.953.224 61.309.482 2.205.397 1.054.300 58.959.760 1.893.875 21.835.000 1.869.530 60.935.755 2.053.622 1.235.116 4.535.900
Ghi ch
: i chiu khp ng gia s trn s v chng t gc, c y cc chng t: ho n , giy bo n ca Ngn hng,
Lun vn tt nghip
x : Chng t s PC 1157 ngy 17/03/04 ch c phiu chi, khng c chng t i km Chng t s PC 2925 ngy 23/11/04: mua thit b phc v cho phn xng, thc t kim tra chng t ny l ho n mua mt b bn gh salong cho phng qun c phn xng 1, c y chng t i km. Chng t s PC 1157 c k ton gii thch l do thu th sa bn ngoi nn khng c ho n chng t i km. Chng t s PC 2925 ngy 23/11/04 ngh k ton iu chnh tng ti sn c nh v ghi gim chi ph sn xut chung. Kim ton vin xc nh phi thc hin trch khu hao b sung cho ti sn ny. K ton trng ng iu chnh cc bt ton sau: Bt ton 1: N TK 111 : 21.835.000 C TK 627 : 21.835.000 Bt ton 2: N TK 211 : 21.835.000 C TK 111 : 21.835.000 Bt ton 3: N TK 627(6278) : 363.917 C 214 : 363.917 Kt lun: Nhn chung cc nghip v u c chng t gc hp l.
ng thi vi vic kim tra chi tit cc chu trnh chi ph , kim ton vin kim tra cch phn b chi ph vo gi thnh sn phm, nh gi gi tr sn phm d dang cui k v tnh gi thnh sn phm: Ti cng ty E, khu sn xut chnh din ra ti x nghip Dt. Kim ton vin tin hnh cc th tc: - Phng vn nhn vin k ton v quy trnh phn b chi ph sn xut chung cho cc i tng, vic tng hp cc chi ph sn xut sn phm trn TK 154. - Sot xt li cng vic ca k ton v s tun th cc quy nh v i tng phn b, nh mc chi ph sn xut chung phn b cho cc i tng. - Thc hin tnh ton xc nh s ng n ca s liu phn b, gi tr sn phm d dang cui k. - i chiu th tnh gi thnh vi chng t gc, cc bn phn b, s ci cc ti khon c lin quan kim tra vic tp hp chi ph c c chi tit trn cc th tnh gi thnh theo tng i tng khng. Qua kim tra chn mu mt s nghip v xut dng vt t, cng c dng c v kim tra s liu trn s chi tit v s ci TK 627 v mt s phn hnh khc c
81
Lun vn tt nghip
lin quan, kim ton vin nhn thy vic tp hp v ghi chp chi ph sn xut chung ca Cng ty l ng n v hp l. Ti n v, gi tr sn phm d dang c xc nh theo gi tr nguyn vt liu trc tip, y l phng php mang tnh ph bin cao. Sau khi phng vn nhn vin k ton, kim ton vin i n nhn nh gi tr sn phm d dang cui k l hp l. Kim ton vin kim tra cng thc tnh gi thnh v thc hin tnh ton li i vi mt s thnh phm sn xut trong k ca cng ty. Qua kim tra, kim ton vin thy rng k ton ti E tun th ng quy nh ca cng ty, cc php tnh c thc hin chnh xc, c s ph chun ca k ton trng. Bng 14: Bng tnh gi thnh sn phm ti cng ty E Ch tiu Tng gi thnh SP Chi ph NVL trc tip 35.292.990.314 Chi ph NC trc tip 628.493.737 Chi ph sn xut chung 2.273.756.502 Tng gi thnh sn phm 38.205.240.553 *Cng ty F: Tng t nh cng ty E, kim ton vin thc hin cc bc kim ton i vi cng ty F, kt qu thu c: - Chi ph nguyn vt liu trc tip, chi ph nhn cng trc tip, chi ph sn xut chung c tp hp ng vo bng tnh gi thnh. - Vic phn b cc chi ph sn xut c thc hin chnh xc, ng quy nh ca n v. - Gi tr sn phm d dang cui k do k ton cng ty xc nh l hp l. *Cng ty H: i vi gi thnh n v sn phm, do c trng sn phm k thut ti cng ty H c tiu chun ring i vi tng chng loi sn phm, do m vic tnh gi thnh sn phm kh phc tp, nh mc chi ph i vi mi sn phm tu thuc vo c trng k thut ring ca tng loi sn phm. Do l sn phm k thut c tnh chnh xc cao nn nguyn vt liu sn xut cho mi sn phm l khng i do vy, chi ph nguyn vt liu i vi mi sn phm hu nh cng khng i (tr khi nguyn vt liu c thay th bng nguyn vt liu khc th mi c bin ng v chi ph nguyn vt liu i vi mi sn phm). Trng hp ny c xem xt k khi tin hnh kim ton ni a ho sn phm ca doanh
Lun vn tt nghip
nghip trong k. Do vy, khi tin hnh kim ton hng tn kho kim ton vin khng i su kim tra v chi ph nguyn vt liu m ch tin hnh xem xt i vi chi ph nhn cng v chi ph sn xut chung i vi chi ph sn xut sn phm. Cc th tc kim ton c thc hin tng t. Bc 6: Xc nhn hng gi bn (nu c): *Ring i vi cng ty Dt la E: trong c cu hng tn kho c tn ti hng gi bn nn kim ton thc hin vic gi th xc nhn v s hng gi bn ny. n v tin hnh gi th xc nhn n mt s i tng nhng s d ca nhng khch hng khng cao. S d hng gi bn cn li cha c xc nhn l 78.453.008 tp trung vo mt i tng l Cng ty Thng mi Hi Phng. Kim ton vin tin hnh lp th xc nhn, a cho cng ty E gi cho cng ty TM Hi Phng. Nu xc nhn s d cui k v hng gi bn l ng th i din cng ty TM Hi Phng s ng du v gi ngc li cho kim ton vin, ngc li nu c sai st, khng chp nhn th phi ghi r l do. Kt qu thu c l cng ty TM Hi Phng xc nhn s d l ng, s hng gi bn l c tht. Th xc nhn v tr li nh sau: Bng 15: Th xc nhn i vi hng gi bn ca cng ty E
Knh gi Cng ty Thng mi Hi Phng...... Phng k ton Knh gi Qy ng (B) V vic: Xc nhn kim ton phc v cho vic kim ton Bo co ti chnh ca cng ty chng ti kt thc ngy 31/12/2004, xin ngh Qy Cng ty xc nhn gi tr hng gi bn gia cng ty chng ti vi Qy Cng ty vo ngy 31/12/2004 l 78.453.008 VN (by mi tm triu bn trm nm mi ba ngn khng trm linh tm ng). ngh Qy Cng ty gi th ny trc tip ti Kim ton vin ca chng ti (theo a ch trn phong b nh km). Xin lu y ch l th xc nhn. Cng ty Kim ton t vn xy dng Vit Nam. S 7 ng o Tn Qun Ba nh - HN T: 047 663 499 . Fax: 047 664 120 Ti : ng Nguyn c Thnh- Kim ton vin chnh. Xin trn trng cm n Qy Cng ty. Gim c ng Xun Phng Ti/ Chng ti ng s d trn l ng ti thi im ngy 31 thng 12 nm 2004 Ti/ Chng ti khng ng s d trn v : .. Ngy 25/02/2005 i din (k tn) Gim Hon thin kim ton chu trnh hng tn kho c Cng ty TM Hi Phng
83
Lun vn tt nghip
Trong qu trnh tin hnh nh trn, cc sai phm m kim ton vin pht hin u c trao i thng qua vi nhn vin k ton n v v c tng hp iu chnh trn giy lm vic ti giai on kt thc. Lc ny kim ton vin a ra nhn xt: S d hng tn kho ca cng ty Dt la E l c thc, c nh gi v chuyn s ng, phn nh trn giy lm vic:

CIMEICO VN
Khch hng: Cty DL E. Ni dung thc hin: Tng hp 1. Nm kt thc: 31/12/2004 Ngi T.H Ngi K.T
Tn
. .
Ngy
.. .. M s Trang
Mc tiu: m bo s d Hng tn kho l c thc, c nh gi v chuyn s ng m bo hng tn kho phn nh ng k Cng vic: i chiu s d u nm vi Bo co kim ton nm 2003 i chiu s d ngy 31/12/2004 vi s chi tit, s ci, bng cn i s pht sinh i chiu s liu kim k ngy 31/12/2004 trn Bin bn kim k vi s liu trn s sch vo cng ngy Kim tra phng php tnh gi xut Kim tra bng tnh gi thnh
Gi th xc nhn i vi hng gi bn Kt qu: S d u nm ph hp vi Bo co kim ton. S d ngy 31/12/2004 ph hp gia S chi tit, s ci v Bng cn i s pht sinh. S liu trn s ph hp kim k thc t. Tnh gi theo phng php bnh qun gia quyn. Cc loi chi ph c tp hp ng n. K ton phn b chi ph v tnh gi tr sn phm d dang hp l.
Hng gi bn c xc nhn l c tht. Kt lun: S d hng tn kho l c tht, c nh gi v chuyn s ng. C mt s nghip v phn nh khng ng k nhng nhn chung cng tc kim ton hng tn kho tha mn c cc yu cu doanh nghip t ra. Hon thin kim ton chu trnh hng tn kho 84
Lun vn tt nghip
*Cng ty F: Khc vi cng ty Dt la E, ti cng ty F, k ton tin hnh gi th xc nhn s d v hng gi bn ti thi im kt thc nm ti chnh 2004. Kim ton vin tin hnh tng hp i chiu v i n kt lun: S d v hng gi bn ti cng ty F l c tht. Sau khi tin hnh cc bc cng vic trn, kim ton vin trao i vi k ton ti n v v nhng sai phm pht hin. C th nhn thy mc trng yu ca sai phm khng cao, kim ton vin nhn xt: S d hng tn kho ti cng ty Thp F l c thc, c nh gi v chuyn s ng. (Mu tng t nh cng ty E). *Cng ty H: khng c hng gi bn. Da vo cc bng chng thu c, kim ton vin i n kt lun: nhn chung, s d hng tn kho ti cng ty H l c tht, c nh gi v chuyn ng. Tuy nhin, cng tc bo qun chng t khng tt, quy trnh kim sot khng cht ch (cc phiu nhp xut i khi khng c ch k ph duyt ca k ton trng). Cc sai phm khc kim ton vin trao i vi k ton ti cng ty H a ra nhng iu chnh hp l (th hin trn bng tng hp sai st v biu chnh hp). 3. Kt thc kim ton: Cc bng chng thu thp c trong qu trnh kim ton chu trnh hng tn kho s c tp hp li cho trng nhm kim ton tin hnh sot xt li ton b cng vic thc hin v nh gi tnh y ca cc bng chng . Vic nh gi ny c da trn mc tha mn cc mc tiu kim ton ring i vi chu trnh hng tn kho: m bo s d hng tn kho l c tht, c nh gi v chuyn s ng; m bo hng tn kho c nh gi chnh xc v cc nghip v v hng tn kho c phn nh ng k. Trn c s cc cng vic tin hnh, kim ton vin a ra Bng tng hp sai st v Biu ch o i vi hng tn kho. * Cng ty Dt la E: Cng vi giy lm vic s 4E, kim ton vin lp Bng tng hp sai st v Biu ch o. Sau khi sot xt, kim ton vin chnh a ra nhn xt trong Bo co kim ton pht hnh thng 02/2005 v Bo co ti chnh nm 2004 ca cng ty Dt la E nh sau: Bo co ti chnh phn nh trung thc v hp l trn cc
Lun vn tt nghip
kha cnh trng yu tnh hnh ti chnh ca cng ty E ti ngy 31/12/2004, cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/2004 ph hp vi chun mc v ch k ton hin hnh v cc quy nh php l c lin quan.

CIMEICO VN Khch hng: Cng ty DL E. Ni dung thc hin: Tng hp htk . Nm kt thc: 31/12/04.. Ngi T.H Ngi K.T Tn Ngy . .. M s . .. Trang
Bng tng hp sai st Din gii + Chng t PC 2925 Mua TSC nhng k ton hch ton vo CP sn xut chung. ngh iu chnh: 111 627 211 111 627 214 + Chng t PN s 3192: k ton phn nh khng ng k pht sinh. ngh iu chnh: Nm 2004, ghi: Nm 2005, ghi: 21.835.000 21.835.000 21.835.000 21.835.000 363.917 363.917 TK Bng Cn i k ton N C Bo co ti chnh N C
331 152 152 331
34.638.127 34.638.127 34.638.127 34.638.127
86
Lun vn tt nghip

CIMEICO VN Tn Ngy Khch hng: Cng ty DL E. Ngi T.H . .. M s Ni dung thc hin: .. Ngi K.T . .. Trang Tng hp HTK . Nm kt thc: 31/12/04
Biu ch o
Ni dung Hng mua i ng NVL CCDC CP SXKD dd Thnh phm HH tn kho Hng gi bn
Tham S khch hng S iu chnh chiu 31/12/2004

0 3.606.385.708 4.574.549 5.399.829.890 15.673.758.885 (23.784.825) 177.535.931
S kim ton 31/12/2004

4.574.549 5.399.829.890 15.673.758.885 (23.784.825) 177.535.931
S khch hng 31/12/2003

(20.162) 3.060.975.888 4.948.114 7.416.941.874 12.142.502.868 123.272.204 348.798.273
(34.638.127) 3.571.747.581
* Cng ty Thp F: Kim ton vin cng a ra Bng tng hp sai st v Biu ch o c mu tng t nh i vi cng ty E:
Mu biu 9: Giy lm vic s 3F.

Bng tng hp sai st Din gii + Chng t H 150 mua qun o BHL, k ton ghi s thiu. iu chnh: TK 153 331 Bng Cn i k ton N C 5.637.005 5.637.005 Bo co ti chnh N C
87
Lun vn tt nghip
Mu biu 10: Giy lm vic s 4F.

CIMEICO VN Tn Ngy Khch hng: Cng ty DL E. Ngi T.H . .. M s Ni dung thc hin:Tng hp hng tn kho.. Ngi K.T . .. Trang Nm kt thc: 31/12/04
Biu ch o
Ni dung NVL CCDC CP sxkd dd TP tn kho Hng gi bn

26.010.002.585 13.594.429 7.001.858.452 21.184.235.949 207.146.128
S kim ton 31/12/2004

26.010.002.585
S khch hng 31/12/2003

25.519.711.821 5.345.898 5.404.166.997 13.404.321.564 572.482.468
5.637.005
19.231.434
7.001.858.452 21.184.235.949 207.146.128
Nhn chung cc sai phm xy ra i vi cng ty F l khng trng yu nn nhn xt kim ton vin chnh a ra trong Bo co kim ton v Bo co ti chnh nm 2004 ca cng ty Thp F l tng t nh i vi cng ty Dt la E: Bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca cng ty E ti ngy 31/12/2004, cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/2004 ph hp vi chun mc v ch k ton hin hnh v cc quy nh php l c lin quan (trch Bo co ti kim ton thng 01/2005 do CIMEICO lp). * Cng ty Thng mi H: T nhng bng chng thu c, kim ton vin nhn thy v s liu k ton ti cng ty H khng xy ra sai st trng yu nhng v cng tc ghi s, bo qun chng t cn nhiu sai phm. Du hiu kim sot ca k ton trng khng ng u, doanh nghip cn nhanh chng khc phc nhc im ny trnh nhng sai phm ln c kh nng xy ra. Nhn chung, cng tc k ton ti n v cng tun theo y ch k ton theo quy nh chung v
Lun vn tt nghip
theo nhng quy nh Ban gim c t ra. Kt qu kim ton th hin trn Bng tng hp sai st v Biu ch o:

Bng tng hp sai st Din gii + Chng t PX s 1205: k ton phn nh khng ng k pht sinh. ngh iu chnh: Nm 2004, ghi: Nm 2005, ghi: TK Bng Cn i k ton N C Bo co ti chnh N C
155 632 632 155
69.574.254 69.574.254 69.574.254 69.574.254

CIMEICO VN Tn Ngy Khch hng: Cng ty DL E. Ngi T.H . .. M s Ni dung thc hin: .. Tng hp HTK . Ngi K.T . .. Trang Nm kt thc: 31/12/04
Biu ch o
Ni dung NVL CCDC CP sxkd dd TP tn kho Hng ha tn kho

3.351.013.375 155.967.745 5.273.942.444 16.951.463.177 7.308.475.860
S kim ton 31/12/2004
S khch hng 31/12/2003

3.740.835.535 149.403.476 4.939.509.967 1.234.496.798 2.608.291.822
3.351.013.375 155.967.745 5.273.942.444 69.574.254 17.021.037.431 7.308.475.860
89
Lun vn tt nghip
Chng III: mt s nh hng v gii php hon thin kim ton chu trnh hng tn kho ti cimeico vietnam.
I. Mt s nh gi t thc tin cng tc kim ton ti CIMEICO VN: 1. V chng trnh kim ton chung ca Cimeico: Kim ton l hot ng cn kh mi m Vit Nam nhng v ang pht trin rt nhanh vi s ra i ca hng lot cc cng ty kim ton. CIMEICO Vit Nam mi hot ng trong lnh vc ny c 6 nm v ang chu s cnh tranh gay gt ca cc cng ty kim ton ang hot ng ti nc ta, c bit l cc cng ty kim ton nc ngoi vi nhiu thun li v quy m, kinh nghim hot ng, p lc cnh tranh cng phn no tc ng n cht lng v hiu qu kim ton, gy kh khn cho cng ty trong qu trnh hot ng. Thc t nc ta hin nay hot ng kim ton c lp mi ch to dng cho mnh hnh nh ban u trong nn kinh t th trng, cha khng nh c vai tr l mt cng c qun l mnh ca cc nh qun l. Cho ti nay nhiu doanh nghip vn cha hiu bit ht c bn cht v li ch ca vic kim ton em li l hng dn nghip v v cng c nn np cc hot ng ti chnh nhm nng cao hiu qu qun l v sn xut kinh doanh ca chnh doanh nghip. Nhiu doanh nghip thc hin kim ton ch v mc ch i ph hay theo yu cu ca cp trn m khng xut pht t nhu cu thc t ca doanh nghip nn ny sinh thi d dt, thiu hp tc ca khch hng gy kh khn v nh hng n cht lng v hiu qu cng tc kim ton. Trong sut qu trnh hot ng ca mnh, cng ty lun c gng nng cao cht lng cc dch v m mnh cung cp c bit l hot ng kim ton. nng cao cht lng cng tc kim ton, Cimeico VN xy
Lun vn tt nghip
dng chng trnh kim ton vi tng chu trnh ca Bo co ti chnh nhm gip cho kim ton vin c th nh hng cc cng vic cn thc hin sao cho hiu qu cng tc kim ton t n mc cao nht c th. Chng trnh chung ca Cimeico bao gm ba phn: Lp k hoch kim ton, thc hin kim ton v kt thc kim ton. Chng trnh ny c xy dng da trn c s chun mc kim ton Vit Nam v nhng quy nh ca B ti chnh, ph hp vi cc nguyn tc kim ton quc t c chp nhn rng ri. Lp k hoch kim ton: Vic lp k hoch kim ton ca Cimeico VN c thit lp tun th theo nhng hng dn trong chun mc kim ton Vit Nam. C th ly v d mt s bc cng vic nh: u tin, kim ton vin phi nhn din l do kim ton ca khch hng t nh gi kh nng chp nhn kim ton. Cc kim ton vin thu thp cc thng tin cn thit, nh gi h thng kim sot ni b nh h thng ny c tn ti hay khng, s tn ti ca n c m bo tnh hiu lc hay khng?... Tuy nhin cng vic lp k hoch ca Cng ty cn mt s vn cn phi xem xt: nh gi h thng kim sot ni b: cng ty ch nh gi v h thng kim sot chung i vi mi hot ng ca cng ty khch hng, cha nh gi h thng kim sot ni b cho tng chu trnh m ch yu ch da vo kinh nghim ca kim ton vin nh gi. Cng vic ny ch c thc hin i vi nhng khch hng kim ton nm u tin cn khch hng thng xuyn th ch c nh gi li khi c nhng thay i ng k trong nm kim ton. nh gi tnh trng yu v ri ro: Vic xc nh mc trng yu v nh gi ri ro l cng vic cn thit xc nh khi lng mu chn cn thit cho c cuc kim ton cng nh cho tng chu trnh. Kim ton vin s tin hnh c lng mc trng yu cho ton b Bo co ti chnh ri phn chia cho tng chu trnh theo mc quan trng ca chu trnh, chu trnh tren Bo co ti chnh. Thc t cho thy cng ty ch nh a ra mc trng yu k hoch cho ton b Bo co ti chnh m khng chia mc trng yu cho tng chu trnh, chu trnh c th. Kt thc kim ton, sau khi tng hp cc sai st trn Bo co ti chnh, kim ton vin s so snh tng sai st vi mc trng yu k hoch. Cch nh gi ny ch yu da vo kinh nghim ca kim ton vin v nhng thng tin thu thp c lin quan n
91
Lun vn tt nghip
chu trnh t n v khch hng. Do kim ton vin khng xc nh c chnh xc s lng bng chng cn thu thp nh hng n hiu qu kim ton. Vic thit k chng trnh kim ton: vic thit k chng trnh kim ton i hi phi xy dng c thi gian kim ton, phn cng cng vic cho tng ngi v c bit l phi thit k c cc trc nghim kim ton cn thc hin. Nhng vic thit k chng trnh kim ton ca CIMEICO li cha cp n vic thit k c th cc trc nghim s tin hnh i vi tng chu trnh, chu trnh. Thc hin kim ton: Kim ton vin s tin hnh kim ton da trn k hoch lp. Trong qu trnh kim ton, kim ton vin s b sung cc vn , nhng s kin pht sinh khi tip cn vi chu trnh trn Bo co ti chnh ca khch hng. i vi nhng chu trnh m s lng nghip v xy ra nhiu kim ton vin s tin hnh chn mu tin hnh cc th tc kim ton ri suy rng ra tng th cn kim ton. i vi chu trnh m theo kinh nghim nh gi l ri ro cao hoc s lng nghip v xy ra t th kim ton vin c th tin hnh kim ton ton din. Trong bc ny, kim ton vin kt hp cc phng php k thut nghip v nh iu tra, i chiu, so snh, phn tch, r sot thc hin cc th nghim kim sot, th tc phn tch v th nghim chi tit. S lng th nghim, trc nghim ny ph thuc vo thi gian kim ton, s hu hiu hay khng ca h thng kim sot ni b. Thng qua cc th tc kim ton ny, kim ton vin a ra nhng bng chng ng tin cy ph hp vi mc tiu t ra. Tuy nhin vic chn mu kim ton ca kim ton vin thng chn mu theo phng php s ln (la chn s tin pht sinh ln) v nhng nghip v pht sinh vi gi tr ln thng cha ng ri ro cao hn, nhng y cha phi l phng php chn mu ti u v sai phm ca mt nghip v pht sinh vi s tin nh nhng c lp li nhiu ln s thnh sai phm trng yu. Khi tin hnh th tc phn tch, kim ton vin ch yu ch s dng phn tch i vi cc thng tin ti chnh (cc ch tiu phn tch ny cng khng c th hin r rng trn giy lm vic), hu nh khng phn tch thng tin phi ti chnh. Nu c th kt hp c vic phn tch cc thng tin ti chnh v phi ti chnh s tit kim c chi ph kim ton m hiu qu cuc kim ton vn c m bo. Kt thc kim ton:
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Cc kim ton vin trong nhm tp hp cc bng chng thu thp c cho trng nhm kim ton v trng nhm kim ton s a ra kin cui cng da trn cc giy t lm vic. Bo co kim ton do CIMEICO pht hnh trn c s c lp, khch quan v to c s tin cy cho nhng ngi s dng kt qu kim ton. Nhn chung chng trnh kim ton ca Cng ty kim ton t vn xy dng Vit Nam thit k l hp l v ph hp ng thi cng th hin mt phong cch ring ca mnh so vi cc Cng ty kim ton khc. 2. Nhn xt chung v cng tc kim ton chu trnh hng tn kho trong kim ton Bo co ti chnh do CIMEICO VIETNAM thc hin: Kim ton chu trnh hng tn kho l mt phn quan trng trong kim ton Bo co ti chnh do chu trnh ny lun c nh hng trng yu ti Bo co ti chnh ca cng ty khch hng m c th l nh hng ti bo co kt qu kinh doanh thng qua chu trnh gi vn hng bn. Do kim ton hng tn kho l cng vic cn thit v quan trng trong mi cuc kim ton. Cng vi vic xy dng chng trnh kim ton chung, cng ty cn xy dng chng trnh kim ton ring cho chu trnh kim ton hng tn kho. Cn c vo cc thng tin thu thp c, cc kim ton vin s xc nh th tc kim ton no cn thc hin cng nh s lng cc th tc tin hnh. Thng thng ni dung chng trnh kim ton chu trnh hng tn kho gm 3 bc c bn: nh gi h thng kim sot ni b, thc hin th tc kim sot i vi hng tn kho, thc hin kim tra chi tit i vi nghip v v s d hng tn kho. Th tc phn tch khng c tch thnh mt bc ring bit, kim ton vin thc hin th tc ny khi phn tch Bo co ti chnh ca n v (trong khi nh gi h thng kim sot ni b). Xt ring vi th tc kim tra chi tit, s lng th tc ny ph thuc vo tin cy ca bng chng thu thp c t cc bc cng vic trn. Trc ht khng nh tnh c tht ca hng tn kho ti ngy kt thc nin , kim ton vin tin hnh th tc quan st kim k vt cht hng tn kho. c bit trong trng hp khng th tin hnh quan st ti ngy 31/12 th kim ton vin ph trch chu trnh hng tn kho cng vi cng ty kim ton s tha thun vi khch hng v mt cuc kim k th theo quy m mu nht nh. T , kim ton vin s tr li hoc cng thm vo a ra con s vo ngy 31/12. i vi nghip v v s d
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hng tn kho, cng ty xy dng h thng cc phng php hp l c y s i chiu gia chng t v s sch, khng nh cc nghip v l thc s pht sinh cng nh s d hng tn kho l c tht, c phn nh ng Tm li, chu trnh kim ton hng tn kho do Cimeico VN xy dng l hp l, cc th tc kim ton c s dng trong chng trnh kim ton l y v cn thit c v s lng v cht lng t a ra nhn xt chnh xc v chu trnh hng tn kho trn Bo co ti chnh ca n v khch hng. II. nh hng v gii php hon thin cng tc kim ton hng tn kho trong kim ton Bo co ti chnh ti Cng ty Kim ton t vn xy dng Vit Nam: 1. ngha ca vic hon thin kim ton chu trnh hng tn kho trong kim ton Bo co ti chnh: So vi b dy lch s ngnh ngh kim ton trn th gii th hot ng kim ton Vit Nam mi ch l bc khi u v cn rt non tr, hot ng kim ton vn cn nhng hn ch trn c gc l lun v thc t, do ngnh kim ton Vit Nam cn phi t hon thin mnh ph hp vi xu th pht trin chung ca th gii. Bn cnh trong xu th ton cu ho hin nay, nc ta ang khng ngng xc tin qu trnh hi nhp kinh t th gii, iu ny m ra cho hot ng kinh t, ti chnh k ton, kim ton nhng c hi pht trin v c nhng thch thc to ln. ng trc c hi m rng th phn ng thi nng cao tnh cnh tranh, bt k Cng ty kim ton no cng phi t vn hon thin quy trnh kim ton ca mnh ln hng u bi mt quy trnh kim ton hiu qu lun l li th cnh tranh mnh m i vi cc i th khc. Hin nay nc ta v ang ban hnh cc chun mc kim ton to mt khung php l chung cho hot ng k ton kim ton, tuy nhin vn cha to dng c mt hnh lang php l vi ng ngha ca n cho hot ng kim ton. V vy trong mi cuc kim ton cho d kh nng phn xt v trnh nghip v ca kim ton vin c cao th vn cn tn ti nhng khim khuyt. hn ch c n th nhu cu hon thin quy trnh kim ton l cn thit, c th ni hon thin chng trnh kim ton l tt yu khch quan i vi mi Cng ty kim ton trong qu trnh hot ng v pht trin.
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i vi kim ton chu trnh hng tn kho ca CIMEICO hin nay cng vn cn mt s vn hn ch: hn ch trong vic nh gi h thng kim sot ni b i vi hng tn kho, hn ch trong phng php chn mu kim ton, iu tra, xc minh, thc nghim Cc nghip v v hng tn kho thng pht sinh vi tn sut v quy m ln nhng thi gian v chi ph kim ton li gii hn do vic kho st chi tit cc nghip v v hng tn kho c thc hin rt hn ch, gy nh hng n cht lng ca cc bng chng kim ton v c th dn n mc sai lm trong vic a ra kt lun kim ton. Nh vy vic hon thin cng tc kim ton hng tn kho cng tr nn rt cn thit v hng tn kho chim mt t trng ln trong tng ti sn lu ng ca doanh nghip v l chu trnh trng yu trn cc Bo co ti chnh. 2. Mt s nh hng v gii php ch yu hon thin cng tc kim ton chu trnh hng tn kho: Phng hng hon thin vic nh gi h thng kim sot ni b: nh gi h thng kim sot ni b l cng vic quan trng trong bc lp k hoch kim ton, vic nh gi h thng kim sot ni b gip kim ton vin hn ch c ri ro kim sot, tit kim chi ph kim ton nht l i vi chu trnh c tnh trng yu v phc tp nh hng tn kho. Hin nay vic nh gi h thng kim sot ni b trong hot ng kim ton ca CIMEICO ch yu da vo kinh nghim ca kim ton vin, bng vic kim ton vin t ra cc cu hi cho cc nhn vin cng nh Ban gim c cng ty khch hng, trn c s cc cu tr li nhn c, kim ton vin s t c s hiu bit v h thng kim sot ni b ca cng ty. Tuy nhin khng phi trong bt c lnh vc g kim ton vin cng c kinh nghim v c th khng nu ln c cu hi mang tnh c th cho khch hng . Vic nh gi da vo kinh nghim ca kim ton vin c th a ra nhng kt lun thiu chnh xc v h thng kim sot ni b ca n v. Trong bc ny kim ton vin nn s dng lu hay bng cu hi theo tng du hiu ca kim sot ni b nhn thy s c mt hay thiu vng mt hot ng kim sot no . H thng cu hi bn cnh nhng cu hi ng (tc l cu hi a ra hai cch tr li C hoc Khng) cn phi m rng s dng thm nhng cu hi m, cho php kim ton vin linh ng hn trong qu trnh tm hiu v nh gi h thng ny.
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Bng 16: Bng cu hi v h thng kim sot ni b. Cu hi C Khng Ghi ch 1. H thng chng t gc s dng trong cng tc qun l HTK c y khng? 2. S sch chng t k ton v HTK c c lu tr v s dng hp l khng? 3. C s phn cng phn nhim ring bit gia ngi ph trch ghi chp nghip v nhp xut kho vi k ton thanh ton hay th kho khng? 4. C phng ring bit thc hin chc nng mua hng hoc ngi c lp gim st cng vic mua hng khng? 5. C phng kim nh cht lng hng mua, nhng quy nh v vic kim nhn hng mua v ghi chp vo Bin bn kim nghim khng? 6. Phiu xut kho c c lp trn c s cc phiu yu cu s dng vt t hay n t hng c ph duyt y khng? 7. n v c thc hin lp k hoch sn xut? 8. Sn phm sn xut ra c qua khu kim nh cht lng sn phm khng? 9. C thc hin kim k HTK theo ng quy nh hay khng? 10.C trng hp mang HTK i th chp vay vn hay khng? 11.a im bo qun v lu tr HTK c an ton v bo m cc tiu chun k thut khng? 12.C thc hin phn loi nhng chu trnh HTK chm lun chuyn, li thi, h hng khng? 13.Khch hng xc nh d phng gim gi HTK cha? 14.Vic xc nh gi tr HTK c nht qun vi cc nm
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trc khng? 15.C tnh gi thnh chi tit cho tng loi thnh phm khng? ..
Hon thin vic nh gi tnh trng yu v ri ro: Cng ty CIMEICO mi ch thc hin n gi mc trng yu k hoch cho tng th trn Bo co ti chnh ch khng phn b mc trng yu cho tng chu trnh c th, Cng ty cn xem xt li vn ny v xy dng t l trng yu phn b cho tng chu trnh tu theo tnh cht ca tng chu trnh. ng thi CIMEICO nn xy dng mt bng nh gi mc ri ro (cao, trung bnh, thp). Bng 17: Bng cc mc nh gi ri ro ca CIMEICO:
Mc sai phm i vi chu trnh hng tn kho Mc ri ro < 10% mc trng yu k hoch Thp 10%- 15% mc trng yu k hoch Trung bnh >= 15% mc trng yu k hoch Cao
Hon thin thit k chng trnh kim ton: CIMEICO VN cn thc hin vic thit k cc trc nghim kim ton c th trn c s chng trnh kim ton c xy dng sn cho tng chu trnh. Vic thit k chng trnh kim ton c thc hin y s gip kim ton vin thc hin kim ton theo mt k hoch, lch trnh c th ng thi gip Ban gim c cng ty kim sot v nng cao cht lng cng tc kim ton. Xy dng phng php chn mu kim ton: Hin nay c mt s cng ty kim ton tin hnh xy dng cc phn mm chuyn ngnh chn mu kim ton. Vic chn mu ngu nhin qua my tnh s gip kim ton vin tit kim thi gian cng nh gim bt cc sai st trong qu trnh chn mu. Cch ny c u im l mang tnh xc sut cao ng thi gip cho vic vi tnh ho cng tc kim ton, vic tnh ton ca kim ton vin cng chnh xc hn, tit kim thi gian. Tuy nhin cng cn phi kt hp c kinh nghim nh gi ca kim ton vin i vi mu chn t c hiu qu cao nht. Hon thin th tc phn tch:
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Th tc phn tch l mt trong nhng phng php kim ton c hiu qu cao, cho php kim ton vin tit kim c thi gian v chi ph, ng thi phn nh c mi lin h bn cht gia cc s d ca cc chu trnh trn Bo co ti chnh. T kim ton vin xc nh c trng tm cng vic. Tuy nhin, trong thc t ti CIMEICO, cc kim ton vin ch ch yu s dng th tc phn tch mc c bn (so snh bin ng tuyt i ca hng tn kho u k, cui k ); th tc phn tch cha c tch ra thnh bc ring bit. Trong thi gian ti, kim ton vin s lu s dng th tc phn tch t sut (phn tch xu hng) l nhng cng c phn tch mnh. C th k ra nhng ch tiu phn tch dc nh: Bng 18: Cc ch tiu phn tch dc hng tn kho
Ch tiu 1. HTK / TS 2. HTK / DT 3. HTK / GVHB Nm 2003 Nm 2004 Chnh lch (%)
Ngoi ra, kim ton vin cn thc hin theo cc th tc phn tch khc nh gi chnh xc nhng nguyn nhn to nn s bin ng ca chu trnh hng tn kho. C th c th s dng mt s t sut nu chng I: Tng li gp T sut li gp = Tng doanh thu
Tng GVHB T l quay vng HTK = S d HTK bnh qun Bn cnh vic phn tch cc thng tin ti chnh, kim ton vin nn xem xt n cc thng tin phi ti chnh kim tra tnh hp l ca s d chu trnh cn kim ton, t c nhng nhn xt xc ng hn v n kt hp c gia nhng thng tin do khch hng cung cp vi thng tin kim ton vin t pht hin hoc ly t ngun c lp khc da trn ch tiu phi ti chnh.
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V d nh i vi vic kim tra tnh hp l ca s d hng tn kho, khi khch hng lu tr hng tn kho nhiu kho khc nhau, kim ton vin c th so snh gia s lng hng tn kho trn s sch vi din tch c th cha ca kho . Cc ch tiu phi ti chnh ny c bit c ngha quan trng i vi vic xem xt trch lp d phng gim gi hng tn kho trong cng ty khch hng. i vi cng vic quan st vt cht hng tn kho: Khi kt thc quan st kim k vt cht hng tn kho, kim ton vin nn lp Bng k chnh lch v Bng k xc minh cho tng loi hng tn kho tng kho v cn c vo quy kt trch nhim cho tng kho v tng i tng c th. Thng qua kim ton vin cng d dng tng hp kt qu pht hin c, nh gi cc sai phm xy ra thuc loi ri ro no v nhng vn m kim ton vin cn phi xc minh li. Bng 19: Bng k chnh lch
Chng t S Ngy hiu thng Ni dung (din gii) S tin S sch Thc t Chnh lch Ghi ch mc sai phm
Bng 20: Bng k xc minh

Chng t S hiu Ngy thng Ni dung (din gii) S tin i tng xc minh Trc Gin tip tip Ghi ch mc sai phm
Nhn chung hon thin chng trnh kim ton chung cng nh chng trnh kim ton chu trnh hng tn kho cn n s phi hp ca cng ty kim ton, c quan qun l cp Nh nc v t chnh cng ty khch hng. Ring i vi cng ty Kim ton t vn xy dng Vit Nam ni ring v cc cng ty kim ton c lp ni chung, Ban Gim c cng ty nn xy dng mt chnh sch pht trin,
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nng cao trnh ca cc kim ton vin bng cc bin php khc nhau nh thit k chng trnh tuyn dng nhn vin mt cch cht ch, khuyn khch sc sng to trong cng vic, a ra nhng quy ch nhm m bo tun th quy ch kim sot cht lng kim ton c th hi nhp vi xu th pht trin chung ca th gii. Nhng hot ng trn cng nhm mc ch y mnh vai tr, v tr ca ngnh kim ton trong nn kinh t t nc ngy mt pht trin.
Kt lun
Nh trnh by trn, do hot ng kim ton c lp nc ta vn cn l mt lnh vc mi m, cn gp khng t kh khn trong c l lun v thc tin. nng cao cht lng kim ton, nm bt kp vi xu th chung ca th gii, cc Cng ty kim ton c lp v ang tch cc hon thin hot ng kim ton ca mnh. Vi hy vng c ng gp nhng kin nh b ca mnh vo vic hon thin cng tc kim ton, trong qu trnh thc tp ti Cng ty Kim ton t vn xy dng Vit Nam em c iu kin nghin cu v tm hiu thc tin kim ton Bo co ti chnh, c bit l kim ton chu trnh hng tn kho ca cng ty. Trong bi vit ca mnh em c gng lin h gia thc tin kim ton ti cng ty v l lun rt ra mt s nhn xt v kin v cng tc kim ton chu trnh hng tn kho ca cng ty. Do thi gian v trnh hiu bit cn hn ch, s lng khch hng c tm hiu khng nhiu, nhiu chu trnh tm hiu cn cha k lng, nhng kin nhn xt cn mang tnh cht ch quan, gii php a ra ch mang tnh gi m v chc chn cn nhiu thiu st. Em rt mong c s gp ca cc thy c em c th m rng kin thc v hon thin bi vit ca mnh. Cui cng em xin gi li cm n ti gio vin hng dn - TS Chu Thnh, ton th Ban gim c Cng ty Kim ton t vn xy dng Vit Nam, anh Nguyn c Thnh - Ph Gim c Cng ty cng nh cc anh ch phng Kim ton I to iu kin cho em hon thnh chuyn tt nghip ny.
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Danh mc Ti liu tham kho

1. Auditing- Kim ton, Alvin A.Arens, James K. Loebbecke. Nh xut bn Thng k 1995. Bin dch: ng Kim Cng, Phm Vn c. 2. Gio trnh Kim ton ti chnh- Khoa K ton- H KTQD Ch bin: GS- TS Nguyn Quang Quynh. 3. Gio trnh L thuyt Kim ton- H KTQD. GS- TS Nguyn Quang Quynh. 4.Tp ch k ton, kim ton nm 2003, 2004. 5. Phn tch hot ng kinh doanh- PGS Phm Th Gi- H KTQD. 6. H thng chun mc k ton Vit Nam- NXB Ti chnh. 7. H thng chun mc kim ton Vit Nam- trang web:mof.gov.vnn.vn 8. Cc ti liu lm vic ca kim ton vin Cng ty Kim ton t vn xy dng (CIMEICO) Vit Nam.
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Nhn xt ca n v thc tp
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Nhn xt ca gio vin hng dn

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Tai Chinh Ke Toan KT

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Lun vn tt nghip

Danh mc s , bng biu

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

S 1: Mi quan h gia cc phn hnh kim ton.

Bn hng thu tin

Tip nhn v hon tr vn

Mua hng thanh ton

Tin lng v nhn vin

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

S 2: T chc chng t nhp kho.

Ngi nhp kho

Ban kim nghim

K ton HTK Bo qun v lu tr

ngh nhp kho

Bin bn kim nghim

Phiu nhp kho

Nhp kho v ghi th kho

S 3: T chc chng t xut kho

K ton HTK Bo qun v lu tr

ngh xut kho

Duyt xut kho

Phiu xut kho

Xut kho v ghi th kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Nhn mua hng

Xut kho i vi hng ha

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Chi nhnh ti TP HCM

Phng nghip v kim ton 1

Phng nghip v kim ton 2

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Hon thin kim ton chu trnh hng tn kho

Bng 3: Phn tch s liu bng cn i k ton cng ty E ti ngy 31/12/2004

Ngun vn A- N phi tr B- Ngun vn ch s hu Tng ngun vn

31/12/2003 91.214.010.764 21.443.480.893 112.657.491.657

31/12/2004 72.320.241.805 41.436.096.967 113.756.338.772

Chnh lch -18.893.768.959 19.992.616.074 113.756.338.772

% -20,71 93,23 0,97

Hon thin kim ton chu trnh hng tn kho

Bng 4: Phn tch s b bo co kt qu kinh doanh ca cng ty E