Tai Chinh Ke Toan KT

Chuyn thc tp tt nghip Li ni u Trong nn kinh t th trng, Kim ton tr thnh nhu cu tt yu i vi vic nng cao hiu qu hot
ot ng kinh doanh v cht lng qun l ca cc Doanh nghip. Ti Vit Nam, hot ng Kim ton khng ngng pht trin c v quy m, cht lng, cng nh cc lnh vc c Kim ton. Nhng Cng ty Kim ton c lp ra i khng nh c v th ca ngnh Kim ton nc ta. Cng vi s pht trin ca nn kinh t th trng vic Kim ton tr thnh mt hot ng khng th thiu i vi thng tin ti chnh ca cc Doanh nghip. Trong thi gian thc tp ti Cng ty c phn kim ton - T vn thu em nhn thy chu trnh hng tn kho l mt trong nhng chu trnh phc tp, d xy ra gian ln v thng c Kim ton Cng ty ch trng trong cc cuc Kim ton bo co Ti chnh. V vy, em chn ti :"Hon thin Kim ton chu trnh hng tn kho trong Kim ton bo co ti chnh ti Cng ty c phn Kim ton - T vn thu" lm chuyn bo co thc tp ca mnh. Mc tiu ca bo co thc tp l da trn l lun chung v Kim ton Chu trnh hng tn kho trong quy trnh Kim ton bo co ti chnh v thc t Kim ton Chu trnh hng tn kho do Cng ty c phn Kim ton T vn thu thc hin mt tin hnh i chiu gia l thuyt v thc t, t xut cc kin nhm hon thin cng tc Kim ton Hng tn kho trong Kim ton bo co ti chnh ti Cng ty.
SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip PHN 1 C S L LUN CA KIM TON chu trnh hng tn kho TRONG KIM TON BO CO TI CHNH
I - CHU TRNH hng tn kho VI VN KIM TON
1. Bn cht v chc nng ca chu trnh hng tn kho nh hng ti cng tc Kim ton. 1.1. c im chung v chu trnh hng tn kho -Hng tn kho l ti sn lu ng ca Doanh nghip biu hin di dng vt cht c th di nhiu hnh thc khc nhau, tu thuc vo loi hnh Doanh nghip v c im hot ng kinh doanh ca Doanh nghip. Hng tn kho trong Doanh nghip thng mi bao gm: hng ho d tr cho lu thng ( k c s hng em gi bn hoc l hng ho ang i ng ). Hng tn kho trong Doanh nghip sn xut gm: Nguyn vt liu, Cng c d tr cho qu trnh sn xut, Thnh phm, Sn phm hon thnh, Sn phm d dang v Hng gi bn hoc l Hng ang i ng. - Hng tn kho c cc c im: + Hng tn kho nh hng trc tip ti gi vn hng bn v vy nh hng trc tip ti li nhun trong nm. + Hng tn kho thng chim t trng ln so vi tng ti sn lu ng trong Doanh nghip bao gm nhiu chng loi v qu trnh qun l rt phc tp. + Hng tn kho c nh gi thng qua s lng cht lng, tnh trng hng tn kho. + Hng tn kho bo qun ct tr nhiu ni khc nhau nhiu i tng qun l khc nhau c c im bo qun khc nhau iu ny dn ti kim sot i vi hng tn kho gp nhiu kh khn.
Chuyn thc tp tt nghip - Chu trnh vn ng ca hng tn kho bt u t nguyn vt liu, cng c dng c sang sn phm d dang ri n thnh phm hng ho. S vn ng ca hng tn kho nh hng ti nhiu khon mc trn bo co ti chnh nh chi ph nguyn vt liu, chi ph sn xut chung, gi vn hng bn, chi ph sn phm d dang, d phng gim gi hng tn kho L nhng ch tiu th hin tnh hnh sn xut kinh doanh, nh hng pht trin ca Doanh nghip. Khi thc hin Kim ton th chu trnh hng tn kho lun l mt chu trnh Kim ton quan trng trong Kim ton bo co ti chnh. 1.2. Chc nng ca chu trnh. chc nng mua hng Khi c nhu cu mua hng th cc b phn c lin quan s lp phiu ngh mua hng. Sau khi phiu ngh mua hng c ph chun b phn cung ng s lp n t hng v gi cho nh cung cp la chn. Phiu yu cu mua hng do b phn c trch nhim lp (nh b phn vt t). Phiu c lp theo k hoch sn xut hoc lp t xut. n t hng: Cn c vo phiu ngh mua hng c ph chun ca Gim c (hoc ngi ph trch) b phn mua hng lp n t hng gi cho nh cung cp. Mu ca n t hng c thit k sn c y cc ct cn thit nhm hn ch ti a cc sai st. Chc nng nhn hng Khi bn nh cung cp giao hng b phn nhn hng s da trn n t hng kim tra v mu m, s lng, chng loi, quy cch, phm cht v thi gian gia hng, cui cng trng nhm phi lp bin bn kim nhn hng. B phn nhn hng phi c lp vi b phn kho v b phn k ton. Chc nng lu kho Hng c chuyn ti kho v hng s c kim tra v cht lng, s lng v sau cho nhp kho. Mi khi nhp kho th kho phi lp phiu
Chuyn thc tp tt nghip nhp kho v sau b phn kho phi thng bo cho phng k ton v s lng hng nhn v cho nhp kho. Chc nng xut kho vt t hng ho i vi mt n v sn xut th xut kho c 2 l do c bn l xut cho ni b ( cho sn xut, cho qun l Doanh nghip ) v xut bn. - Xut vt t, hng ho cho ni b: Khi c hp ng sn xut mi hoc theo k hoch sn xut hoc cc nhu cu vt t trong ni b Doanh nghip cc b phn s lp phiu xin lnh vt t, b phn vt t lp phiu xut kho (khi phiu xin lnh vt t c ph chun ). Phiu xin lnh vt t: Do b phn sn xut (hoc cc b phn khc) cn c nhu cu sn xut (hoc nhu cu bn hng hoc qun l Doanh nghip), ngi ph trch b phn lp phiu xin lnh vt t trong phi ghi r loi vt t, s m, chng loi, quy cch, phm cht, s lng v thi gian giao vt t. - Xut khi bn: Cn c vo n t mua b phn tiu th lp ho n bn hng v lp phiu xut kho, ngoi ra b phn vn chuyn phi lp chng t vn chuyn. Ho n bn hng: c b phn tiu th lp thnh nhiu lin lu cung v giao cho khch hng, giao cho b phn k ton thanh ton v ghi s. Trong ho n ghi r cc ni dung nh ngy thng giao hng, loi hng giao. m s, chng loi quy cch, phm cht, s lng, n gi v thnh tin thnh ton. Phiu xut kho: c b phn vt t hoc b phn bn hng lp thnh nhiu lin lu cung, xut kho v ghi s k ton. Phiu xut ghi r cc ni dung nh loi vt t, hng ho chng loi quy cch, phm cht, s lng v ngy xut. Chng t vn chuyn (vn n): Do b phn vn chuyn lp hoc Cng ty cung cp dch v vn chuyn lp (nu thu dch v vn chuyn). y l ti SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip liu minh chng cho vic hng c xut kho giao cho khch, chng t vn chuyn c nh km vi phiu xut kho hoc ho n bn hng lm minh chng cho nghip v bn hng. Chc nng sn xut K hoch v lch trnh sn xut c xy dng da vo cc c ton v nhu cu i vi sn phm ca Cng ty cng nh da vo tnh hnh thc t hng tn kho hin c. Do vy n c th bo m rng Cng ty s sn xut nhng hng ho p ng nhu cu ca khch hng, trnh tnh trng ng hng ho hoc kh tiu th i vi mt s hng ho c th.Vic sn xut theo k hoc v lch trnh c th gip Cng ty bo m v vic chun b y cc yu t nh nguyn vt liu v nhn cng cho yu cu sn xut trong k. Trch nhim vi hng ho trong giai on sn xut thuc v nhng ngi gim st sn xut. Nguyn vt liu c chuyn ti phn xng cho ti khi cc sn phm c hon thnh v c chuyn vo kho sn phm th ngi gim st sn xut c phn cng theo di phi c trch nhim kim sot v nm chc tt c tnh hnh trong qu trnh sn xut. Cc chng t s sch c s dng ch yu ghi chp v theo di gm cc phiu yu cu s dng, phiu xut kho, bng chm cng, cc bng k, bng phn b v h thng s sch k ton chi ph. Lu kho thnh phm y l chc nng nhm bo qun v qun l ti sn ca Doanh nghip khi vt t, hng ho, thnh phm c nhp kho. Cng vic ny Doanh nghip phi t chc canh phng bo v trnh mt mt, trnh b lm dng ti sn, ng thi s dng cc trang thit b bo qun nhm m bo iu kin bo qun vt cht. Khi nhp kho hay xut kho cc bn phi c y cc giy t hp l th kho mi c nhp, xut kho. Mt khc th kho l ngi chu trch nhim v ti sn mnh trng coi v phi ghi chp theo di v s lng vt t, hng ho, thnh phm nhp xut tn kho. SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip Xut thnh phm i tiu th Xut thnh phm ch c thc hin khi nhn c s ph chun, thng l n t mua hng ca khch hng. Khi xut kho thnh phm phi lp phiu xut kho. B phn vn chuynphi lp phiu vn chuyn hng c nh s th t t trc v ch r hng ho c vn chuyn. Phiu vn chuyn hng c lp thnh ba lin, lin th nht c lp ti phng tip vn lm chng t minh chng v vic vn chuyn, lin th hai c s c gi ti phng tiu th hoc b phn tnh tin km theo. n t mua ca khch hng lm cn c ghi ho n cho khch hng v lin th ba s c nh km bn ngoi bao kin ca hng ho trong qu trnh vn chuyn. Hot ng kim sot ny s gip cho khch hng kim tra c phiu vn chuyn hng gn trn bao kin hng nhm xc nh xem c s khc bit g gia s hng t mua vi s hng thc nhn khng. Trong trng hp hng ho c vn chuyn thu bi mt Cng ty tip vn th phiu vn chuyn s c lp thm mt th lin th t, lin ny s c giao cho bn cung cp dch v vn chuyn lm cn c tnh cc ph. 2. c im hch ton hng tn kho nh hng n Kim ton. Vi nhng c trng nh trn, yu cu thc hin tt cng tc qun l v hch ton hng tn kho l iu kin quan trng khng th thiu c, gp phn vo cng tc qun l, thc y vic cung cp y , kp thi, ng b cho sn xut cng nh tiu th, nhm ngn chn cc hin tng mt mt, hao ht, lng ph trong kinh doanh. 2.1. V nguyn tc k ton. K ton hng tn kho phi tun theo nhng nguyn tc quc t: - Nguyn tc hot ng lin tc: Doanh nghip hot ng c thi hn hoc t nht khng b gii th trong tng lai gn th phi lp BCTC phn nh gi tr ti sn theo gi gc, khng theo gi th trng. - Nguyn tc v tnh chia ct nin ca cc nm l gn chi ph vo cc nm ti chnh lin quan v ch c nhng chi ph m thi.
Chuyn thc tp tt nghip - Nguyn tc tnh nht qun: Trong qu trnh k ton hng tn kho mi khi nim, nguyn tc, phng php k ton phi c thc hin nht qun. Nu c thay i th phi gii thch r rng v nu trong ph lc BCTC cng vi nh hng ca chng ln kt qu. - Nguyn tc gi gc: gi tr ca hng tn kho c tnh theo gi gc. - Nguyn tc thn trng: quyt ton ngi ta so snh gia gi gc v gi th trng. Nu gi thc t thp hn chi ph mua phi hch ton mt khon d phng gim gi hng tn kho. - Nguyn tc khng b tr: vic gim gi hng tn kho khng th ghi chp trc tip vo vic gim gi mua. N phi c gi nguyn sau hon nhp xc nh li v vic mt gi l i tng ca mt khon d phng. - Nguyn tc ghi chp k ton: Cc Doanh nghip sn xut phi thc hin kim k thng xuyn tuy nhin cc Cng ty khng thc hin quy nh ny m ch thc hin kim k nh k. Trong h thng kim k thng xuyn nhp, xut hng tn kho c ghi nhn ngay trong khi chng ta thc hin, cn kim k nh k th hng tn kho u k c gi nguyn cui k. 2.2. V phng php tnh gi. Theo chun mc k ton hng tn kho quc t v nguyn tc hch ton hng tn kho ca Vit Nam th hng tn kho phi c nh gi theo gi thc t (hay cn gi l gi ph) c quy nh c th cho tng loi hng. Tr gi hng nhp kho c quy nh c th cho tng loi vt t, hng ha theo ngun hnh thnh v thi im tnh gi. Hng nhp kho c th t hai ngun l mua vo v Doanh nghip t sn xut. i vi hng mua ngoi: Gi = Gi + thc t mua i vi hng t sn xut: Gi thc t = Gi thnh cng = xng Chi ph nguyn vt + liu trc tip Chi ph nhn cng + trc tip Chi ph sn xut chung. Chi ph thu mua Cc khon gim gi hng mua
Chuyn thc tp tt nghip i vi hng tn kho v tr gi thc t ca hng nhp kho khc nhau cc thi im khc nhau trong k hch ton nn vic tnh gi thc t hng xut kho c th p dng mt trong cc phng php sau y: - Phng php gi thc t ch danh. - Phng php bnh qun gia quyn. - Phng php nhp trc, xut trc. - Phng php nhp sau xut trc. - Phng php tnh gi thc t theo gi hch ton. 2.3. V phng php hch ton chi tit hng tn kho. Mi nghip v kinh t pht sinh ni chung, hng tn kho ni ring, mi s bin ng tng gim v mt s lng v gi tr u c phn nh trn chng t gc nh: phiu nhp kho, phiu xut kho, ha n bn hng, bin bn kim k, th kho,... ng thi vi qu trnh trn hch ton hng tn kho phi c hch ton c v mt gi tr v hin vt. hch ton c nh vy, k ton hng tn kho phi s dng phng php hch ton chi tit l theo di tng th, tng chng loi, quy cch vt t, hng ha theo tng a im qun l v s dng. Hch ton hng tn kho phi lun lun m bo v s khp ng c mt gi tr v hin vt gia thc t vi s lng ghi trn s k ton, gia s tng hp v s chi tit. Hin nay, theo ch k ton hin hnh ca Vit Nam, Doanh nghip c th la chn mt trong ba phng php hch ton chi tit l: Phng php th song song, phng php s i chiu lun chuyn, phng php s s d. 2.4. V phng php hch ton tng hp hng tn kho: Trong mt Doanh nghip hay mt n v k ton ch c p dng mt trong hai phng php hch ton hng tn kho nh sau: - Phng php k khai thng xuyn: y l phng php hch ton hng tn kho bng cch theo di thng xuyn, lin tc c h thng tnh hnh nhp xut kho vt t, hng ha trn s sch. Theo phng php ny mi bin ng
Chuyn thc tp tt nghip tng gim hng tn kho v mt gi tr bt k thi im no cng c phn nh trn cc ti khon lin quan sau: + TK151 Hng mua ang i dng. + TK152 Nguyn vt liu. + TK 153 Cng c dng c. + TK 154 Sn phm d dang. + TK 155 Thnh phm. + TK 156 Hng ha. + TK 157 Hng gi bn. + TK 159 D phng gim gi hng tn kho. - Phng php kim k nh k; l phng php hch ton cn c vo kt qu kim k thc t phn nh gi tr tn kho cui k ca vt t, hng ha trn s k ton tng hp v t tnh ra gi tr ca hng tn kho xut trong k theo cng thc: Tr gi Tr gi Tr gi Tr gi = + hng nhp hng xut hng tn hng tn trong k trong k cui k u k Theo phng php ny mi s tng gim gi tr hng tn kho khng c theo di trn cc ti khon hng tn kho, m ch theo di qua cc ti khon trung gian sau y: + TK 611 Mua hng. + TK 631 Gi thnh. + Tk 632 Gi vn hng bn. Ngoi cc nguyn tc trn ra, trong tng trng hp c th nu xt thy hng tn kho cui nin k ton c kh nng b gim gi so vi gi thc t ghi s k ton th Doanh nghip c php lp d phng gim gi theo ch quy nh. 3. Chng t v s sch c lin quan n chu trnh hng tn kho Chng t Kim ton l ngun t liu sn c cung cp cho Kim ton vin. Chng t Kim ton c th l cc ti liu k ton hoc cng c th l ti
Chuyn thc tp tt nghip liu khc. Trong chu trnh Hng tn kho cc loi chng t Kim ton thng bao gm: - H thng s k ton chi tit cho HTK. - S nh hng ca phng php k ton hng tn kho. - H thng k ton chi ph v tnh gi thnh sn phm. - H thng cc bo co v s sch lin quan ti chi ph tnh gi thnh sn phm bao gm cc bo co sn xut, bo co sn phm hng k c bo co thit hi do ngng sn xut. - H thng s sch k ton chi ph: s ci, bng phn b, bo co tng hp, nguyn vt liu, nhn cng trc tip, chi ph sn xut chung.. 4. Mc tiu Kim ton Mc tiu hp l chung. Mc tiu hp l chung bao hm vic xem xt, nh gi tng th s tin ghi trn cc khon mc trn c s cam kt chung v trch nhim ca nh qun l v thc hin thu c qu kho st thc t khch th Kim ton. Do nh gi s hp l chung hng ti kh nng sai st c th ca cc s tin trn khon mc ( theo gi trnh Kim ton ti chnh ). i vi chu trnh hng tn kho c th c th ho kho v bng cn i k ton hay Cc s d hng tn kho trn bng cn i k ton v bng lit k hng tn kho l hp l. Mc tiu chung khc Trong mc tiu chung khc bao gm: Mc tiu hiu lc, mc tiu trn vn, mc tiu quyn v ngha v, mc tiu nh gi v phn b, mc tiu chnh xc c hc v mc tiu phn loi v trnh by. Cc mc tiu ny c c th ho cho chu trnh Hng tn kho: - Tt c hng tn kho ghi trn s u tn ti thc t vo ngy lp bng cn i k ton ( hiu lc ).
Chuyn thc tp tt nghip - Mi hng ho, ti sn tn kho u bao hm trong Bng cn i k ton (trn vn). - Cc ti sn ghi trong mc hng tn kho thuc quyn s hu ca n v v khng thuc ti sn th chp, cm c hoc tm vay (Quyn v ngha v) + Gi tr hng tn kho ph hp vi hin vt. + Gi c hng ho c tnh theo gi thc t. Cc ln iu chnh gi c phn nh ng v hng ho mt gi c iu chnh ( nh gi v phn b ). - S tng cng cc khon mc hng tn kho (tnh chnh xc c hc). + Phn loi ng hng tn kho theo cc nhm: Nguyn vt liu, cng trnh d dang, thnh phm v chi tit theo quy nh. + Thuyt trnh r cc hng ho cm c, chuyn nhng, tm gi hoc gi h (Phn loi v trnh by). Cc mc tiu c c th ho cho chu trnh Kim ton hng tn kho trn c gi l cc mc tiu Kim ton c th. i vi mi chu trnh Kim ton c cc mc tiu c th ring, tuy nhin vi mi vuc Kim ton c th th mc tiu ring ca chu trnh Hng tn kho c th l khc nhau. V vy cn c vo tng trng hp c th m Kim ton vin nh ra cc mc tiu Kim ton c th. II: NI DUNG KIM TON CHU TRNH hng tn kho TRONG KIM TON BO CO TI CHNh. 1. Cc phng php tip cn Kim ton i vi chu trnh hng tn kho. Chu trnh hng tn kho cng nh cc chu trnh khc khi tin hnh Kim ton thng c hai cch tip cn: S dng cc th nghim tun th S dng cc th nghim c bn
Chuyn thc tp tt nghip Th nghim tun th ( th nghim kim sot ): L loi th nghim thu thp bng chng Kim ton chng minh rng h thng kim sot ni b hot ng hu hiu. S lng cc th nghim tun th da vo vic nh gi ri ro Kim ton. Th nghim c bn: L loi th nghim c thit k nhm thu thp cc bng chng v s hon chnh, chnh sc v hiu lc ca cc d liu do h thng k ton s l. Th nghim c bn thng c s dng vi s lng ln khi ri ro kim sot ca chu trnh c nh gi l cao. 2. Kim ton chu trnh hng tn kho Mi mt cuc Kim ton d to hay nh n gin hay phc tp th quy trnh Kim ton thng tun th theo trnh t chung. Chu trnh Kim ton mua hng v thanh ton c tin hnh qua ba bc: Bc 1: Lp k hoch Kim ton chu trnh hng tn kho Bc 2. Thc hin Kim ton chu trnh hng tn kho Bc 3. Kt thc Kim ton chu trnh hng tn kho 2.1. Lp k hoch Kim ton chu trnh hng tn kho Lp k hoch Kim ton l khu u tin v rt quan trng trong cng vic ca Kim ton v n c ngha nh hng cho ton b hot ng sau ny. N to iu kin php l cng nh cc iu kin khc cn thit cho Kim ton. Mc ch giai on ny l xy dng k hoch Kim ton chung v phng php Kim ton c th ph hp vi phm vi, bn cht, thi gian ca quy trnh Kim ton s thc hin. Theo chun mc Kim ton vit nam s 300, lp k hoch Kim ton 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 lm chng trnh Kim ton . i vi chu trnh hng tn kho, mc ch ca giai on ny l phi xy dng mt chin lc Kim ton v phng php Kim ton c th SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip ph hp vi bn cht, thi gian v phm vi ca cc th tc Kim ton s p dng khi Kim ton chu trnh ny. Lp k hoch Kim ton chu trnh hng tn kho gm cc bc sau: B 1: Chun b k hoch Kim ton B 2: Thu thp thng tin v khch hng v thc hin cc th tc phn tch B 3: nh gi tnh trng yu v ri ro Kim ton B 4: Tm hiu h thng KSNB v nh gi ri ro Kim ton B 5: Lp k hoch Kim ton ton din v son tho chng trnh Kim ton B 1: Chun b k hoch Kim ton nh gi kh nng chp nhn Kim ton chp nhn li mi Kim ton phi cn c vo kh nng ca Cng ty v cc iu kin ca khch hng. Trong giai on ny Kim ton vin phi nh gi ri ro c th gp phi khi tin hnh Kim ton chu trnh hng tn kho ca Doanh nghip sau kt hp vi vic nh gi cc chu trnh khc a ra quyt nh c chp nhn Kim ton cho Doanh nghip khng. Nhn din cc k do Kim ton ca Cng ty khch hng Sau khi chp nhn Kim ton, Cng ty Kim ton tin hnh xem xt cc l do Kim ton ca khch hng t tin hnh xc nh s lng bng chng Kim ton cn thu thp v cc mc chnh xc ca cc kin m Kim ton vin a ra trong bo co Kim ton. La chn i ng nhn vin thc hin kim ton Thng qua vic nhn din cc l do Kim ton ca khch hng, Cng ty Kim ton c lng c quy m phc tp ca cuc Kim ton t la chn i ng nhn vin thch hp thc hin Kim ton. Cng ty Kim ton s la chn nhng nhn vin Kim ton c nhiu kinh nghim trong SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip Kim ton chu trnh hng tn kho Kim ton chu trnh ny. S lng v trnh ca cc Kim ton vin ph thuc vo tnh phc tp v mc ri ro ca chu trnh. Hp ng Kim ton Cng vic k kt hp ng Kim ton l giai on cui cng ca giai on ny, ghi r trch nhim v quyn li v ngha v cc bn. Nhng ni dung ch yu ca hp ng Kim ton bo gm: Mc ch v phm vi Kim ton Trch nhim ca ban gim c Cng ty khch hng v cc Kim ton vin Hnh thc thng bo kt qu kin ton Thi gian tin hnh cuc kim ton Cn c tnh gi ph cuc Kim ton v hnh thc thanh ton B2: Thu thp thng tin v khch hng Kim ton vin thu thp thng tin i vi phn hnh Kim ton m mnh m nhn. Trong giai on ny Kim ton vin tm hiu cc mt hot ng kinh doanh ca khch hng v cc quy trnh mang tnh php l c nh hng n cc mt hot ng kinh doanh ny t nh hng n phn hnh Kim ton ca mnh. Cc thng tin c s Tm hiu ngnh ngh v hot ng kinh doanh ca khch hng. Theo chun mc Kim ton s 300, lp k hoch Kim ton quy nh Kim ton vin phi tm hiu ngnh ngh v hot ng kinh doanh ca khch hng. Vic tm hiu ngnh ngh hot ng kinh doanh ca khch hng gip Kim ton vin nhn nh v chng loi hng ho m Doanh nghip mua vo cng nh cch thc thanh ton v mc ch s dng i vi tng loi hng ho c ng mc ch cam kt bng vn bn khng. Ngoi ra vic tm hiu SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip ngnh ngh kinh doanh ca khch hng cng cho Kim ton vin bit c cch t chc h thng k ton v cc nguyn tc k ton c th ca ngnh ngh ny. - Xem xt li kt qu cuc Kim ton nm trc v h s Kim ton chung. Vic xem xt li ny gip cho kim ton vin xc nh v khoanh vng cc khon mc cha ng ri ro cao trong chu trnh, nhng bc m h thng kim sot ni b yu. - Tham quan nh xng Cng vic ny s cung cp cho Kim ton vin nhng iu mt thy tai nghe v quy trnh sn xut kinh doanh ca khch hng, gip Kim ton vin nh gi tnh trng bo qun, nhp v xut hng ho t nh gi kh nng ca b phn mua hng v nhng gian ln sai st c th xy ra trong qu trnh mua hng. - Nhn din cc bn hu quan Trong qu trnh Kim ton chu trnh mua hng v thanh ton cc bn h quan m kim ton vin quan tm ch yu l cung cp, i l, cc t chc nh hng n quyt nh mua ca Cng ty khch hng. Vic nhn din cc bn hu quan s gip cho Kim ton vin trong qu trnh thu thp bng chng Kim ton c nhiu thun li hn. - D kin nhu cu chuyn gia bn ngoi Trong trng hp phi gim nh gi tr ca nhng hng ho m Doanh nghip mua vo nu trong nhm Kim ton khng c ai c kh nng gim nh th h phi dng nhng chuyn gia trong cc lnh vc trn. Cc thng tin v ngha v php l ca khch hng Vic thu thp thng tin v ngha v php l ca khch hng s gip cho Kim ton vin nm bt c cc quy trnh mang tnh php l c nh hng
Chuyn thc tp tt nghip n chu trnh hng tnkho. Nhng thng tin ny c thu thp trong qu trnh tip xc vi ban gim c ca Cng ty khch hng gm cc loi sau: Giy php thnh lp iu l ca Cng ty. Cc bo co ti chnh, bo co Kim ton, thanh tra hoc kim tra ca cc nm hin hnh hoc trong vi nm trc. Bin bn cc cuc hp c ng, hi ng qun tr v ban gim c. Cc hp ng cam kt quan trng. Thc hin cc th tc phn tch Sau khi thu thp cc thng tin c s v thng tin v ngha v php l ca khch hng, Kim ton vin thc hin cc th tc phn tch i vi cc thng tin thu thp c h tr cho vic lp k hoch v bn cht, thi gian v ni dung cc th tc Kim ton s c s dng thu thp bng chng Kim ton. Gm: Phn tch ngang: So snh s d ti khon nm nay so vi nm trc, i chiu chn lch nm nay tng hay gim so vi nm trc tm ra nhng iu khng hp l. Phn tch dc: So snh t l chi ph ca Cng ty khch hng vi cc Cng ty khc trong ngnh, so snh t l ny qua cc nm nh gi tnh hp l. Xc nh h s vng quay ca hng tn kho xc inh cht lng, tnh kp thi, tnh li thi ca hng ho mua vo. B3: nh gi tnh trng yu v ri ro Kim ton nh gi tnh trng yu Mt sai st c quy m c th trng yu vi Cng ty ny nhng khng trng yu vi Cng ty khc. Do vic c lng trng yu phn ln ph thuc vo kinh nghim ca Kim ton vin. Thng thng vic nh gi tnh trng yu gm hai bc c bn: Bc 1: c lng ban u v tnh trng yu SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip Bc 2: Phn b c lng ban u v tnh trng yu cho cc khon mc Kim ton. Trong giai on ny Kim ton vin cn c lng mc trng yu cho ton b chu trnh sau phn b mc rng yu cho tng nhm nghip v. nh gi ri ro Theo chun mc s 400 ri ro Kim ton l ri ro Kim ton vin v Cng ty Kim ton a ra kin nhn xt khng thch hp khi bo co ti chnh c Kim ton cn c nhng sai st trng yu. Trong giai on lp k hoch Kim ton, Kim ton vin phi xc nh ri ro Kim ton mong mun cho ton b BCTC c Kim ton thng qua vic nh gi ba b phn. - Ri ro tim tng. nh gi ri ro tim tng Kim ton vin c th da vo cc yu t nh bn cht kinh doanh ca khch hng, tnh lim chnh ca ban gim c, kt qu ca cc cuc Kim ton ln trc, cc nghip v kinh t khng thng xuyn, cc c tnh k ton, cc hp ng Kim ton ln u v di hn, quy m s d ti khon. - Ri ro kim sot. Kh nng gian ln, sai st ca h thng kim sot ni b. Ri ro kim sot cng ln c ngha l h thng kim sot ni b cng yu km v ngc li. Vic nh gi ri ro trn thng qua vic nh gi h thng kim sot ni b. - Ri ro pht hin. Kh nng xy ra cc sai st hoc gian ln trn bo co ti chnh m khng ngn c hay pht hin bi h thng kim sot ni b v cng khng c kim ton vin pht hin trong qu trnh Kim ton. Vic nh gi ri ro pht hin ph thuc vo vic nh gi ri ro tim tng, ri ro kim sot v kh nng chuyn mn ca Kim ton vin. SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip Kim ton vin phi da vo nh gi mc ri ro tim tng xc nh ni dung, lch trnh v phm vi th nghim c bn gim ri ro pht hin v ri ro Kim ton n mc c th chp nhn c. B4: Tm hiu h thng kim sot ni b v nh gi ri ro kim sot Trong giai on ny Kim ton vin phi xem xt cc yu t ca h thng kim sot ni b nh mi trng kim sot, th tc kim sot, h thng k ton v h thng kim sot ni b m trng tm l cc th tc kim sot c p dng trong chu trnh hng tn kho v mt thit k v tnh kh thi ca cc th tc kim sot . - Mi trng kim sot Bao gm ton b nhn t bn trong v bn ngoi c tnh tc ng ti vic thit k, hot ng v s l d liu ca cc loi hnh kim sot ni b. t s hiu bit v h thng kim sot ni b i vi hng tn kho, Kim ton vin cn xem xt cc nhn t trong mi trng kim sot bao gm: + c th v qun l: c th v qun l cp ti cc quan im khc nhau trong iu hnh hot ng Doanh nghip ca nh qun l nh hng trc tip n chnh sch ch quy nh v cch thc t chc kim tra kim sot trong Doanh nghip ni chung v hngtn kho ni ring. + C cu t chc: thc hin bc cng vic ny vi hng tn kho Kim ton vin cn tm hiu cc th tc v cc quy nh i vi cc chc nng mua hng, nhn hng, lu tr hng, xut hng. cng nh vic kim sot i vi sn xut, ng thi phi tm hiu v h thng kim sot vt cht i vi hng tn kho nh kho tng, bn bi, nh xng v cc iu kin k thut khc. Bt k s thiu sot no v phng tin ct tr v dch v bo v hoc v kim sot vt cht khc u c th dn ti mt mt hng tn kho do chy n hoc do mt trm, tt c cp qun l quan tm. Thm na cc Kim ton vin c th tin hnh phng vn cung nh quan st cc hot ng ca h thng kim sot ni b. H thng k ton hng tn kho c c theo di tng
Chuyn thc tp tt nghip loi khng, hng tn kho c c nh du theo mt dy s c xy dng khng. +Chnh sch nhn s: Kim ton vin tin hnh phng vn v chnh sch nhn s i vi cngtc ghi chp, cng tc qun l hng tn kho, thc hin nh gi iu tra v trnh nghip v, tnh trung thc v t cch ca th kho, nhn vin thu mua, k ton hng tn kho cng nh x phn ly trch nhim gia cc b phn c nhn trong vic thu mua, hch ton v bo qun hng tn kho. + Cng tc k hoch: Kim ton vin cn kim tra cc d ton v nguyn vt liu, k hoch sn xut do Doanh nghip lp u k v i chiu vi k hoch sn xut do Doanh nghip lp u k v i chiu vi k hoch sn xut, d ton k trc cng nh tnh hnh thc t sn xut k trc khng nh tnh khoa hc v nghim tc trong vic xy dng k hoch, d ton v hng tn kho ca Doanh nghip. - H thng k ton hng tn kho. Bao gm h thn chng t, h thng s sch, h thng ti khon k ton v h thng bng tng hp, cn i k ton. Trong qua trnh lp v lun chuyn chng t ng vai tr quan trng trong cng tc kim sot ni b ca Doanh nghip. tm hiu v h thng k ton hng tn kho ca dn v c Kim ton, Kim ton vin cn tm hiu qua cc cu hi sau: . H thng k ton hng tn kho c th c c theo di chi tit cho tng loi hng tn kho hay khng. . H thng s sch k ton c c i chiu t nht mt ln vi kt qu kim k hng tn kho trong nm khng. . S khc bit gia s thc t kim k vi s sch khi c pht hin c c gii quyt kp thi hay khng. Ngoi ra kim toan vin cn kim tra cc phiu yu cu mua hng, n t mua hng, phiu yu cu s dng mua hng ho, phiu vn chuyn hng, SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip phiu nhp kho, phiu xutkho v cc s sch k ton v hng tn kho v chi ph.Cc th tc ny s gip Kim ton vin c c cc bng chng nh gi ri ro kim sot i vi cc c s dn liu v hng tn kho l nh hn mc cc i. - Cc th tc kim sot. Kim ton vin tm hiu th tc kim sot trong n v c da trn ba nguyn tc c bn: Phn cng phn nhim, Bt kim nhim, U quyn ph chun. + Kim ton vin phi kim tra vic phn chia trch nhim trong vic thc hin chc nng ca chu trnh, ai l ngi thc hin chc nng . + C tn ti mt phng thu mua hng c lp chuyn thc hin trch nhim mua tt c nguyn vt liu, cng c dng c hng ho khng. + C bo m s ph duyt trong xut dng hng tn kho khng. - Kim ton ni b Kim ton ni b l b phn c lp c thit lp trong n v tin hnh cng vic kim tra v nh gia cc hot ng phc v yu cu qun tr ni b n v. + Kim ton vin phi tm hiu xem khch hng c hay khong c s tn ti ca b phn Kim ton ni b v b phn Kim ton ni b ny thc t c hot ng hay khng, b phn Kim ton ni b trc thuc ai, phm vi quyn hn ca n nh th no. + Cc nhn vin trong b phn Kim ton ni b c m bo v nng lc chuyn mn cng nh phm cht o c ngh nghip hay khng. + B phn ny tin hnh kim tra i vi cc hot ng lin quan n hng tn kho nh th no, n c m bo chc nng kim tra nh gi v gim st thch hp hiu qu ca h thng k ton v kim sot ni b vi hng tn kho hay khng.
Chuyn thc tp tt nghip - Quy trnh nh gi h thng kim sot ni b c tin hnh qua cc bc sau. + Thu thp hiu bit v h thng kim sot ni b. Kim ton vin tin hnh kim tra kho bi, phng vn nhng ngi trc tip qun l kho bi, phng vn ban gim c, tm hiu cc th tc nhp xut hng, quy trnh sn xut sn phm ca n v, phng vn nhn vin k ton v phng php hch ton hng tn kho, s sch k ton hng tn kho bao gm c s chi tit, s tng hp, cc th tc lin quan n vic kim tra vt cht hng tn kho, phng vn nhn vin tham gia kim k. Kim ton vin s dng cc bng cu hi, bng tng thut i vi hot ng kim sot ca n v khch hng, Kim ton vin s thu thp c cc bng chng da ra nh gi ri ro kim sot i vi c s dn liu v hng tn kho. + nh gi ban u v ri ro kim sot. Kim ton vin tin hnh cc cng vic sau: . Nhn din cc mc tiu kim sot . Nhn din cc qu trnh kim sot c th . Nhn din v nh gi nhc im ca HTKSNB . nh gi ri ro kim sot Cn c trn bng nh gi h HTKSNB Kim ton vin s tin hnh thit k li cc th nghim c bn trn cc s d v cc nghip v trong phn thc hin Kim ton. B5: Lp k hoch Kim ton ton din va thit k chng trnh Kim ton Sau khi c nhng hiu bit v h thng kim sot ni b ca n v khch hng xc nh c mc trng yu v ri ro Kim ton vin s nh gi tng th hot ng ca n v , phn tch trin khai k hoch v son tho SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip chng trnh Kim ton cho chui trnh. Trong thc tin Kim ton cc Kim ton vin thng cn c vo cc ri ro tim tng v cc ri ro kim sot thit k chng trnh Kim ton cho chu trnh. Thc cht ca vic son tho chng trnh Kim ton l vic thit k cc th nghim kim sot v th nghim c bn vi bn ni dung chnh l : Xc nh th tc Kim ton, quy m chn mu, khon mc c chn v thi gian thc hin. - Thit k cc th nghim tun th: Dng thu thp bng chng v kh nng ngn chn cc sai phm ca kim sot ni b thc hin thng qua trc nghim t yu cu l: Trc nghim t yu cu khng li du vt: Kim ton vin cn quan st nhng ngi c trch nhim trong n v v cc bin php kim sot p dng cho cc nghip v trong chu trnh. Trc nghim t yu cu li du vt: Kim ton vin tin hnh kim tra chi tit h thng chng t, kim tra ch k tt trn cc ho n mua hng, cc phiu chinhm thu thp bng chng Kim ton v hot ng hu hiu ca h thng kim sot ni b vi chu trnh hng tn kho. - Thit k cc th nghim c bn trong chu trnh hng tn kho. Cn c vo cc bng chng thu thp c qua cc th nghim tun th nh trn, KTV nh gi li ri ro kim sot v sau thit k cc th nghim c bn cho chu trnh hng tn kho thng qua cc loi trc nghim chnh: Trc nghim vng chi v trc nghim trc tip s d. Trc nghim vng chi: Kim ton vin xem xt cc ho n chng t, phiu nhp kho kim tra tnh hp php v hp l cac chng xem c s ph duyt khng, gi tr , s lng vi s tin c khp nhau khng. Kim ton vin cng i chiu vi s chi tit cc khon phi tr, nht k v cc chng t lin quan trn kim tra tnh ng n ca cc con s ghi s.
Chuyn thc tp tt nghip Trc nghim phn tch: Kim ton vin thng s dng cc trc nghim phn tch l: So snh s hng ca nm trc vi nm nay hoc vi k hoch cung ng. So snh cc t sut vi nhau v vi cc nm trc. Trc nghim trc tip s d: Kim ton vin thng tin hnh kim k vt cht hng tn kho i chiu vi cc s liu trn s sch. S lng trc nghim trc tip s d cn thc hin tu thuc vo kt qu trc nghim vng chi v trc nghim phn tch. 2.2. Thc hin Kim ton chu trnh hng tn kho L vic c th ho chng trnh Kim ton thit k trong qu trnh lp k hoch Kim ton. y l qu trnh s dng cc phng php k thut ca Kim ton thch ng vi i tng Kim ton thu thp bng chng Kim ton mt cch y v tin cy nhm a ra nhng kin xc thc v mc trung thc v hp l ca BCTC. S dng cc trc nghim vo xc minh cc thng tin ti chnh, s kt hp gia cc trc nghim ph thuc vo kt qu nh gi h thng kim sot ni b, Kim ton vin phi xem xt nh gi mc tin cy ca h thng kim sot ni b s dng loi v quy moo trc nghim cho ph hp vi cng cng vic. Nu nh gi ban u v h thng kim sot ni b l c hiu lc th Kim ton vin thc hin trc nghim t yu cu v thc hin t hn trc nghim vng chi. Nu h thng kim sot ni b c nh gi l khng c hiu lc th Kim ton vin s p dng trc nghim vng chi vi quy m ln . Quy m trc nghim, trnh t s dng v cch kt hp cc trc nghim ph thuc vo kinh nghim v kh nng phn on suy xt bn cht sai phm ca Kim ton vin.. Chu trnh hng tn kho s dng kt hp c ba loi trc nghim v y l chu trnh phc tp v c kh nng sai phm cao.
Chuyn thc tp tt nghip S lng nghip v pht sinh trong chu trnh hang tn kho l rt ln v Kim ton vin khng th c xem xt ht cc nghip v tm ra sai phm c, mt khc cho d c lm iu ny th kh nng xy ra ri ro Kim ton l vn tn ti. Bi vy mt cng vic cn thit phi thc hin trc l tin hnh chn mu nghip v da vo nhng phn tch s b ban u thc hin cc trc nghim mang tnh i din cho tng th. 2.2.1. Qu trnh kim sot ni b v th nghim kim sot vi chu trnh. - Vi nghip v mua hng + Xem xt vic c l n t hng c c thc hin ng theo quy trnh khng. + Xem xt ch k trn n t mua hng c c k xc nhn ng trch nhim ca ngi chuyn trch khng. + Xem xt th tc nhn hng c thc hin ng khng. + Xem xt s c lp v bt kim nhim gia ngi nhn hng, ngi kim hng v th kho, k ton. -Vi qu trnh nhp xut kho. + Kim ton vin xem xt v th tc nhp xut c c tin hnh ng nguyn tc v quy nh khng. + T chc vicnhn hng c ng trnh t khng + Kim tra qu trnh hon thnh cc th tc xut kho hng, t vic lp cc phiu yu cu vt t ca b phn sn xut, tip nhn cc n t hng ca khch hng, vic ph chun k lnh xut kho v lp phiu xut kho n thc hin nghip v xut k ho ca th kho. +Vic theo di ghi s nht k hng vn chuyn . + Kim tra vic thc hin kim tra cht lng hng nhp, xut kho, quy trnh lm vic v xc nhn cht lng hng nhp kho ca b.
Chuyn thc tp tt nghip + Xem xt tnh c lp ca th kho vi ngi giao nhn hng v cc k ton vin phn hng tn kho. - i vi kim sot sn xut v chi ph sn xut: Thng thng Doanh nghip sn xut c mt b phn kim sot sn xut xem xt s lng chng loi sn phm c sn xut c ng theo yu cu hay lnh sn xut khng, kim sot cht lng sn phm cc phn xng, ph liu cng nh kim sot qu trnh bo v v theo di nguyn vt liu ca phn xng sn xut. ngoi ra Doanh nghip cng c mt c cu kim sot ni b i vi k ton chi ph sn xut chi ph sn xut c tnh ng hp l cho t i tng. Khi kim tra c cu kim sot sn xut v chi ph sn xut, Kim ton vin cng c th tin hnh xem xt mt s vn c yu sau: + Vic ghi chp ca nhn vin thng k phn xng t, i, cng nh s gim st ca qun c phn xng hoc t trng, i trng c thng xuyn v cht ch khng. + Xem xt vic chp nht k sn xut ca tng b phn sn xut theo di s lng, cht lng, chng loi, sn phm hng, ph liu. . + Quan st quy trnh lm vic b phn kim tra cht lng phn xng, tnh c lp ca bn phn ny vi b phn kim nhn hng nhp kho. + Xem xt mu kim sot cng tc k ton chi ph ca Doanh nghip c c thc hin thng xuyn hay khng. iu c th hin thng qua cc du hiu kim tra s k ton chi ph ca nhng ngi c trch nhim v c lp vi nhng ngi ghi s. + Xem xt phng php nh gi sn phm d dang c tun th ng nguyn tc v tnh nht qun gia k ny so vi k trc hay khng, cng nh s gim st ca ngi c trch nhim trong cng vic nh gi sn phm d dang. Qu trnh kho st kim sot chi ph tin lng chu k tin lng
Chuyn thc tp tt nghip v nhn s cng l mt phn lin quan dn kho st kim sot chi ph sn xut. 2.2.2. Thc hin th tc phn tch. S dng cc th tc phn tch trong Kim ton chu trnh hng tn kho pht hin nhng bin ng bt thng nhng khon mc hng tn kho nh: Nguyn vt liu, cng c dng c, hng ho, sn phm d dang, thnh phm. Kt qu thu c s gip Kim ton vin quyt nh tng hay gim cc th tc Kim ton chi tit i vi nghip v v s d hng tn kho. Qu trnh thc hin cc th tc phn tch bao gm cc giai on sau: G1: Pht trin mt m hnh kt hp cc bin ti chnh v bin hot ng. - Khi pht trin m hnh, chng ta xc nh mi quan h gia cc bin ti chnh v hot ng. - Cn nh gi xem vic pht trin mt m hnh d on s d ti khon hin thi hay d on thay i i vi s d ca nm trc. D on thay i so vi nm trc c th hiu qu khi chng ta Kim ton s d ca nm ngoi v chng ta c th xo b khi m hnh nhng bin c lp khng thay i so vi nm trc. - Khi kt hp cc bin c lp lin quan, m hnh s cho ta nhiu thng tin hn v v vy d on ca ta s chnh xc hn. Nu n gin ho qua nhiu m hnh s lm n gin ho d on, v vy cng s n gin ho tng quan so snh dn n m hnh c th ch cung cp c nhng bng chng hn ch. - C th tnh chnh xc cho d on bng cch pht trin m hnh t nhng d liu c phn tch chi tit hn. G2: Xem xt tnh c lp v tnh ng tin cy ca d liu ti chnh v d liu hot ng.
Chuyn thc tp tt nghip - Tnh c lp v tnh ng tin cy ca d liu ti chnh v d liu hot ng s dng trong m hnh ny c nh hng trc tip n tnh chnh xc d on, v th cng c nh hng ti bng chng Kim ton thu nhn c t th tc phn tch. - nh gi tnh ng tin cy ca d liu, cn xem xt liu: +D liu xut pht t cc ngun c lp ngoi Doanh nghip hay t nhng ngun trong Doanh nghip. +Nhng ngun thng tin bn trong Doanh nghip c c lp vi ngi chu trch nhim cho gi tr c Kim ton hay khng. +D liu c c Kim ton theo cc th tc Kim ton trong nm nay v nm trc hay khng. +C pht trin nhng d tnh s dng d liu t nhiu ngun khc nhau hay khng. G3: Tnh ton ra mt gi tr c tnh v so snh gi tr ghi s. Theo m hnh xy dng v cc c tnh ca d liu Kim ton vin tnh ton ra gi tr c tnh v so snh gi tr ny vi gi tr ghi s. Khi so snh c tnh ca Kim ton vin vi gi tr ghi s, Kim ton vin cn xem xt: - Liu mi quan h ny c c thng xuyn nh gi hay khng. Quan st mt mi quan h c th cng thng xuyn bao nhiu th cng c th chc chn v tnh nht qun ca mi quan h . - Khi so snh gi tr hng thng, cn xem xt nhng chnh lch theo ma (i vi nhng loi hnh kinh doanh c nh hng ca yu t ma v). - Nu thiu nhng chnh lch theo c tnh. iu ny i hi Kim ton vin cn tm hiu r tnh hnh kinh doanh ca khch hng. G4: Thu thp bng chng gii thich v nhng chnh lch ng k.
Chuyn thc tp tt nghip Khi pht hin ra nhng chnh lch t bin ng k so vi d tnh, th Kim ton vin cn phi tm hiu gii thch nguyn nhn ca nhng chnh lch . Chnh lch c th do cc trng hp: Th nht do s d cc ti khon thuc chu trnh hng tn kho c cha ng sai st. Th 2 l do c tnh ca Kim ton vin khng chnh xc. Mi khi c s chnh lch gia gi tr c tnh v g tr ghi s, Kim ton vin cn tm kim li gii thch t Ban gim c hoc nhn vin khch hng lin quan, ng thi quyt nh tng cc th tc kim tra chi tit s d (nu khng c c li gii thch hp l t ban gim c v cc nhn vin) G5: Xem xt nhng pht hin Kim ton. Nu pht hin mt chnh lch Kim ton, thc hin cn iu tra tnh cht v nguyn nhn ca chnh lch c cho thy mt sai st ng k trong c s dn liu bo co ti chnh v nhng mc tiu Kim ton v cn nhc ti nhng nh hng tnh hnh kinh doanh cu khch hng. 2.2.3. Thc hin cc th tc Kim ton chi tit. Theo gio trnh Kim ton ti chnh ta c phng trnh : Th tc k ton chi tit = Trc nghim vng chi trong trc nghim cng vic + Trc nghim trc tip s d
Trong Kim ton chu trnh hng tn kho trc nghim vng chi trong trc nghim cng vic s dng cc th tc kim tra chi tip nghip v hng tn kho v trc nghim trc tip s d l s dng cc th tc kim tra chi tit s d hng tn kho. 2.2.3.1. Kim tra chi tit nghip v hng tn kho - Mc tiu kim tra chi tit nghip v l pht hin nhng sai st trong hch ton hay nhng sai st trong hch ton hng tn kho khng ng nguyn tc.
Chuyn thc tp tt nghip - Th tc kim tra chi tit nghip v thng thng l xem xt li mi quan h gia cc ti khon lin quan, bng cch i chiu s liu pht sinh ca cc ti khon hng tn kho v cc ti khon chi ph lin quan. + Xem xt i chiu gia s liu trn TK 152chung, cc TK chi ph khc. + i chiu s liu gia cc ti khon chi ph nh TK 621 chi ph NVL trc tip ; TK 622 chi ph nhn cng trc tip vi ti khon 154- chi ph SXKD d dang. + i chiu s liu gia TK 627 chi ph sn xut chung vi TK 154. + i chiu s liu gia TK 154 vi s liu TK 155- thnh phm. + Hoc i chiu gia TK 155 Thnh phm (TK 156 hng ho) vi TK 157- Hng gi bn v TK 632 Gi vi hng bn. Th tc kim tra nghip v cng cn c thc hin thng qua vic i chiu gia s d trn ti khon hng tn kho vi s liu kim k thc t. Kim tra chi tit nghip v ch yu ch trng vo nhng khon mc hng tn kho hoc chi ph thiu bng chng c tnh thuyt phc hoc trong qu trnh kho st Kim ton vin nhn thy c nhng kh nghi v ri ro kim sot ln. Thc t Kim ton vin thng m rng cc th tc kim tra chi tit nghip v hng tn kho cc khon mc thuc h thng k ton chi ph sn xut. Nhiu Doanh nghip c c cu kim sot ni b v qu trnh sn xut v chi ph sn xut khng cht ch to s h nhng gian ln trong vic s dng nguyn vt liu nh: Nguyn vt liu xut dng nhng khng c s dng vo sn xut m vn hch ton vo chi ph sn xut, hoc nguyn vt liu xut dng nhng khng c tnh vo chi ph sn xut, hoc tnh khng ng vo chi ph ca b phn s dng, phn nh sai lch gi tr ti sn. Ngoi ra nu h thng kim sot ni b i vi chi ph sn xut khng hiu Nguyn vt liu vi
cc TK621- chi ph nguyn vt liu trc tip, TK 627- chi ph sn xut
Chuyn thc tp tt nghip lc th s pht sinh nhng sai st trong vic tp hp chi ph khng ng, hoc phn b chi ph sn xut chung khng hp l dn n vic nh gi sai lch ti sn (sn phm d dang, thnh phm). Hoc tnh sai kt qu kinh doanh do hch ton nhm chi ph sn xut chung vo chi ph bn hng hoc chi ph qun l Doanh nghip. . Tng t vic khng tun th nht qun nguyn tc nh gi sn phm d dang cui k cng l nguyn nhn gy ra nhng sai st trng yu ca khon mc sn phm d dang v thnh phm. - Kim ton vin c th thc hin mt s th tc kim tra nghip v pht hin nhng sai st v gian ln sau y: + xc nh s ph hp gia nguyn vt liu xut kho s dng vi cc chi ph vt liu cc b phn bng cch i chiu gi tr nguyn vt liu xut kho trn TK 152 Nguyn vt liu vi tng chi ph nguyn vt liu trn cc TK627 chi ph sn xut chung (6272- chi ph nguyn vt liu); TK 641 chi ph bn hng (6412 chi ph vt liu, bao b) ; TK 642 chi ph qun l Doanh nghip (6422- chi ph vt liu qun l). + ng thi xem xt vic ghi chp trn s theo di vt t s dng cc phn xng sn xut. i chiu gia s liu vt t xut dng cho phn xng vi bo co s dng vt t ca phn xng pht hin sai lch nu c ( Kho st nghip v ny s c tin hnh kt hp vi qu trnh kho st thng k phn xng ). + nh gi qu trnh tp hp chi ph sn xut l ng n v hp l, Kim ton vin trc ht phi xem xt chng t, ti liu ca cc chi ph pht sinh c hch ton vo cc ti khon chi ph c y v hp l khng. Sau s i chiu gia s liu trn cc ti khon 621 - Chi ph NVL trc tip; TK 622 - Chi ph nhn cng trc tip; TK 627 - Chi ph sn xut chung vi s liu pht sinh n trn TK 154 Chi ph SXKD d dang. . . + xc nh tnh hp l ca qu trnh phn b chi ph, Kim ton vin xem xt tiu thc phn b chi ph theo cc i tng tnh gi c bit c thay i ng k so vi cc k trc hay khng. Nu c thay i t tiu thc SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip ny sang tiu thc khc m c nh hng ln v ng k n chi ph v gi thnh ca nhng i tng tnh gi c bit. Nu s thay i c kh nng lm mt i tnh trung thc ca qu trnh nh gi hng tn kho th cn phi xem xt c nn chp nhn tiu thc phn b chi ph khng. + Kim ton vin xem xt vic. ghi chp s theo di sn phm d dang cui k phn xng sn xut c y , kp thi khng. ng thi i chiu phng php nh gi sn phm d dang k ny vi cc k trc c nht qun khng. Nu c s thay i thi tm hiu nguyn nhan v s nh hng ca chng. chiu s ph hp gia s lng sn phm d dang vi gi tr sn phm pht hin nhng bin ng bt thng v tnh khng hp l. + Tng t nh vy, kim ton vin cng cn kho st xem c s thay i trong vic s dng phng php tnh ton gi thnh ca Doanh nghip khng. Ngoi ra, Kim ton vin c th tnh ton mt s khon mc chi ph v vic tng hp chi ph, phn b chi ph vo tnh gi hng nhm pht hin nhng. sai st trong qu trnh tnh ton. 2.2.3.2. Kim tra chi tit s d hng tn kho Khi Kim ton s d hng tn kho Kim ton vin phi thc hin cc kho st chi tit hng tn kho l iu cn thit v quan trng. kha cnh khc vic nh gi hng tn kho cng rt phc tp v ph thuc nhiu vo tnh ch quan ca ngi tnh ton v nh gi, do vy vic kim ra chi tit cc khon mc hng tn kho cng l phng tin, th php quan trng pht hin cc gian ln, sai st trng yu trong chu trnh ny. Khi kho st chi tit hng tn kho cn lu v xem xt kt qu kim tra chi tit ca cc chu trnh lin quan: Chu trnh Mua vo v Thanh ton, chu trnh Tin lng v Nhn vin, chu trnh Bn hng v Thu tin bi v kt qu kim tra cc chu trnh c nh hng n cc kim tra chi tit Hng tn kho. Cng tc Kim ton Hng tn kho rt phc tp v n lin quan n hin vt v gi tr hng tn kho. V vy kim tra chi tit Hng tn kho c SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip cp ch yu hai vn : Quan st kim tra vt cht v qu trnh nh gi, hch ton hng tn kho. 2.2.3.2.1. Quan st kim k vt cht hng tn kho. Quan st kim k vt cht hng tn kho l cng vic m Kim ton vin phi c mt vo thi im m cuc kim k hng tn kho c tin hnh. Bng cc bin php quan st, kho st, thm vn thch hp Kim ton vin 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 v quyn s hu v cht lng hng tn kho. Qu trnh quan st vt cht hng tn kho ca Kim ton vin thng c tin hnh theo cc bc : Tm hiu cc qu trnh kim sot cc cuc kim k, xc nh cc quyt nh Kim ton v thc hin quan st vt cht. b1: Tm hiu cc qu trnh kim sot kim k. Bt c Doanh nghip vn dng cc phng php hch ton hng tn kho theo phng php k khai thng xuyn hay phng php kim k nh k th cng phi c cuc kim k vt cht hng tn kho nh k. Tu theo iu kin c th v cch t chc kim k ca Doanh nghip, cuc kim k c tin hnh vo thi im cui k hoc vo 1 thi im no trong nm. Kim ton vin quan st v tm hiu qu trnh kim sot cc cuc kim k, nu cc th tc kim sot y v ng tin cy phi bao gm: Nhng quy nh hp l i vi cuc kim k vt cht, s gim st bi c nhn c trch nhim v trung thc, qu trnh kim tra ni b c lp vi cuc kim k, vic i chiu c lp kt qu kim k vt cht vi s k ton v cuc kim k lp y cc phiu kim k, bin bn kim k. b2: Xc nh cc quyt nh Kim ton. Cng ging nh bt k cuc Kim ton khc, cc quyt nh Kim ton ca qu trnh quan st vt cht hng tn kho bao gm: La chn th
Chuyn thc tp tt nghip tc Kim ton, xc nh thi gian, xc nh quy m mu v la chn khon mc kim tra. -La chn th tc Kim ton Th tc Kim ton s dng trong qu trnh quan st vt cht hng tn kho ch yu l: Kim tra, quan st, thm vn, i chiu, so snh nhng thng tin lin quan t c mc tiu Kim ton. Ni dung c th cc th tc ny c trnh by cc phn sau. - Xc nh thi gian Thng qua vic kim tra kim sot cc cuc kim k vt cht ca Doanh nghip thc hin v kt qu kim tra i chiu s sch hng tn, kim tra h thng kim sot ni b (c thc hin phn trn) quyt nh c t chc tin hnh kim k vt cht vo cui k k ton hay khng. Nu c kim k vt cht y vo ngy cui k k ton th d tnh thi gian cn thit thc hin cng vic vi s gim st ca Kim ton vin l bao nhiu ngy. Gi s thi im gia k c mt cuc kim k vt cht v Kim ton vin quan st vic kim k vo lc , ng thi Kim ton vin kim tra s k ton hng tn kho t thi im kim k gia k n cui k khng vn g nghi vn, th Kim ton vin quyt nh khng cn phi t chc kim k vt cht vo cui k na. Thay vo Kim ton vin c th so snh s liu trn s k ton vi hng tn kho thc t ca mt mu ti thi im nht nh no . Ngc li, nu s liu trn s k ton khng c ghi chp thng xuyn, cc th tc kim sot kim k khng y v khng ng tin cy th cn phi tin hnh mt cuc kim k vt cht y l hon ton cn thit. Ty theo khi lng hng tn kho nhin hay t, phn tn hay tp trung xc nh thi gian cn thit cho cng vic m Kim ton vin cn phi theo di, gim st trc tip cuc kim k vt cht .
Chuyn thc tp tt nghip - Xc nh quy m mu Quy m mu trong quan st vt cht thng c la chon theo cc yu t: S lng hng cn kim tra, s kho cn kim tra, v thi gian b ra thc hin cng vic quan st. Kim ton vin c th la chn mt trong s cc tiu thc ny xc nh quy m quan st. Trong thc t gim chi ph kim ton, Kim ton vin thng ly tiu thc thi gian xc nh quy m. - Chn la nhng mt hng cn kim tra Ngoi ra trn thc t tu vo iu kin v nhng c th ca Doanh nghip, Kim ton vin c th chn mu i vi nhng mt hng ch yu v c nghi vn v gian ln hoc sai st trong qu trnh kim tra chi tit nghip v v kim tra kim sot ni b. Hoc trong qu trnh quan st cuc kim k hin vt, Kim ton vin ch n nhng mt hng ng k nht v in hnh nht tin hnh kim tra c th. Tng t nh khi iu tra nhng mt hng c kh nng km phm cht, lc hn hoc h hng trong qu trnh bo qun cng cn phi la chn nhng mt hng ny tin hnh kim tra. c bit trong qu trnh tho lun vi ngi qun l v l do ca nhng mt hng ngoi s k ton th Kim ton vin cng cn la chn nhng mt hng kim tra v iu tra thm. b3: Cc th tc quan st vt cht im quan trng nht ca cc th tc quan st vt cht l Kim ton vin phi c mt quan st trc tip cuc kim k hin vt hng tn kho ca Doanh nghip. Khi quan st, Kim ton vin thng thc hin cc cng vic: - Xc nh liu cuc kim k vt cht ca Doanh nghip ang thc hin c tun th theo ng quy nh v hng dn ca Doanh nghip khng.
Chuyn thc tp tt nghip - Kim ton vin phi c s hiu bit v nhng mt hng kinh doanh ca Doanh nghip, nu khng c s hiu bit su v chng (nht l i vi nhng mt hng c th nh: in t, ho cht, kim loi qu him) th phi mi chuyn gia nh gi hng tn kho v cht lng, kh nng lc hu ca nhng hng . - Tho lun xc nh quyn s hu ca hng tn kho hin din, c bit l hng gi bn, hng nhn i l, nhn k gi hoc hng mua ang i ng. - Tham quan v xem xt cc phng tin kho, bi, ni bo qun hng tn kho, khu vc sn xut, cuc tham quan xem xt nn c mt nhn vin ca Doanh nghip c hiu bit v kh nng tr li cc cu hi ca Kim ton vin. 2.2.3.2.2. Kim tra chi tit qu trnh tnh gi v hch ton hng tn kho. xc nh qu trnh tnh gi v hch ton hng tn kho ng n hay khng Kim ton vin cn phi kim tra chi tit cc qu trnh ny. Kim tra chi tit qu trnh tnh gi v hch ton hng tn kho bao gm tt c cc kho st n gi hng xut kho c ng v chnh xc khng, kho st qu trnh tnh ton gi tr hng xut kho, kim tra qu trnh tnh ton, tp hp, phn b chi ph v tnh gi thnh sn phm, kim tra chi tit tnh ton xc nh gi tr sn phm d dang v kim tra qu trnh hch ton hng tn kho. Kim tra qu trnh tnh gi hng tn kho thng l mt trong nhng phn quan trng nht v mt nhiu thi gian nht ca cuc Kim ton chi tit hng tn kho. Khi kim tra cn quan tm li 3 vn ca phng php tnh gi (cc i tng ch yu l hng xut kho, sn phm d dang cui k v gi thnh thnh phm) l: Phng php tnh m Doanh nghip p dng c ph hp vi cc nguyn tc k ton c tha nhn hay khng. Qu trnh p dng phng php tnh gi c nht qun vi cc nin k ton trc khng. S liu tnh ton c chnh xc v hp l khng.
Chuyn thc tp tt nghip Mi i tng tnh gi c c im khc nhau nn s c s dng cc phng php khc nhau kim tra vic tnh ton gi ca i tng tnh gi . + Trc ht phi xem xt vic tnh gi hng nhp kho c ng n khng. i vi nguyn vt liu v hng ho mua ngoi, Kim ton vin cn phi kho st xem liu nhng chi ph cu thnh gi ca hng nhp kho c c hch ton ng khng. C th l cc khon chi ph vn chuyn, bc d, hao ht, cc khon chi ph lin quan n hng mua c c tnh vo gi hng nhp kho khng, cc khon chit khu mua hng, gim gi hng mua c c tnh tr khng. . . Vic kim tra ny l mt phn ca kim tra chu trnh Mua vo v Thanh ton. Cn i vi thnh phm trc ht xem xt qu trnh tnh gi thnh sn xut thc t ca n v thnh phm nhp kho c ng khng (kho st ny s gii thiu phn kho st qu trnh tnh gi thnh phm). + Tip theo Kim ton vin phi xc nh phng php ang c s dng tnh tr gi vn thc t hng xut kho Doanh nghip l phng php g ? (Phng php nhp trc, xut trc (FIFO); Phng php nhp sau, xut trc (LIFO); phng php gi ch danh hay phng php n gi bnh qun; hoc phng php no khc), phng php c c tha nhn khng. + Kim ton vin xem xt phng php tnh gi hng xut kho p dng trong k ny c nht qun vi cc k trc khng. Bi v thc t trong mt s Doanh nghip s thay i t phng php tnh ny sang phng php tnh khc s lm nh hng n gi tr hng xut kho, phn nh sai lch kt qu kinh doanh. + Gi s nu Doanh nghip c s thay i phng php tnh gi hng xut kho, th Kim ton vin xem xt s cng khai vic thay i ny trn bo co ti chnh ca Doanh nghip c c thc hin khng (xem trn Thuyt minh bo co ti chnh). SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip + kim tra k thut tnh ton gi hng xut kho c ng hay khng, Kim ton vin phi xem xt v lit k cc mt hng tn kho nh kim tra kt qu tnh ton, yu cu Doanh nghip cung cp nhng ho n, chng t nhp, xut kho, s k ton chi tit hng tn kho ca nhng mt hng . Sau xem xt tnh y ca cc ho n, chng t nhp, xut kho kho st tnh y ca s lng hng nhp, xut kho. Tip tc thc hin tnh ton li gi ca hng xut kho ca nhng mt hng chn so snh vi kt qu tnh ton ca Doanh nghip v tm ra nhng sai lch (nu c). Nu trng hp Kim ton vin kim tra tnh thng xuyn, kp thi ca vic ghi s k ton chi tit hng tn kho theo tng mt hng, khi Kim ton vin, c th khng cn phi tnh ton li tr gi hng xut kho m ch cn i chiu s liu v n gi s lng hng xut kho trn s k ton hng tn kho vi chi ph trn s k ton chi ph. Hoc c th lm li mt vi php tnh mt vi mt hng c th xem xt v i chiu tng thm tnh thuyt phc ca cc kt qu kim tra. Trn y l nhng ni dung c th p dng cho cuc Kim ton hng tn kho, ty c im ngnh ngh kinh doanh ca Doanh nghip, hnh thc t chc k ton hng tn kho, thc trng thit k v p dng cc th tc kim sot ni b Kim ton vin p dng cc trc nghim Kim ton mt cch linh ng nhm em li cc bng chng Kim ton vin a ra kin nhn xt ca mnh v chu trnh hng tn kho ca Doanh nghip. Nhng ni dung trn ch l cc ni dung c bn mang tnh cht l thuyt, trong thc t Kim ton vin c th thm hoc bt nhng cng vic khng cn thit hoc khng thit thc i vi tng cuc Kim ton c th. 2.3. Kt thc cng vic Kim ton y l khu cui cng ca qu trnh Kim ton bo co ti chnh. Sau khi hon thnh cng vic Kim ton ti tng chu trnh ring l bo m tnh thn trng ngh nghip, thng thng Kim ton vin khng lp ngay bo co Kim ton m thc hin cc cng vic sau: SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip - Kim tra, sot xt Theo chun mc Kim ton vit nam s 560 th Kim ton vin phi xem xt nh hng ca nhng s kin pht sinh sau ngy kho s k ton, lp bo co ti chnh v bo co Kim ton. Kim ton vin thng trao i vi ban gim c khch hng v kh nng mt s vic cha c trnh by trn bo co ti chnh, xem lai bin bn hp hi ng qun tr, cc hp ng, th gii trnh ca ban gim c. - nh gi kt qu Vic hch ton cc nghip v l ph hp vi thng l quc t v tun th cc quy nh ch k ton hin hnh hoc c chp nhn. Cc hot ng ca Doanh nghip c lin quan n chu trnh hng tn kho phi ph hp vi cc c im hot ng kinh doanh ca Doanh nghip. Cc chng t s sch c lin quan n chu trnh phi th hin s vn ng ca nghip v v phi hp l. Cc thng tin v nghip v phi m bo trung thc hp l. Trn c s kt qu ca tt c cc cng vic thc hin Kim ton vin a ra kt lun cui cng v lp bo co Kim ton. - Lp v pht hnh bo co Kim ton: Kim ton vin a ra tt c kin ca mnh v bo co ti chnh c Kim ton. Kim ton vin phi a ra mt trong bn loi kin sau. + kin chp nhn tng phn + kin chp nhn ton phn + kin t chi + kin khng chp nhn - Cng vi vic pht hnh bo co Kim ton Cng ty Kim ton cn gi th cho khch hng trong a ra kin t vn ca Kim ton vin v vic khc phc nhng yu Im cn tn ti trong h thng cng nh cng tc k ton ti dn v k hch hng.
Chuyn thc tp tt nghip PHN 2: THC TRNG KIM TON CHU TRNH hng tn kho TRONG KIM TON BO CO TI CHNH DO ATC THC HIN.
I: gii thiu v Cng ty c phn Kim ton - t vn thu
1. Qu trnh hnh thnh v pht trin Cng ty c phn Kim ton - T vn thu l c quan Kim ton chuyn nghip hp php hot ng trong lnh vc Kim ton, t vn thu. Cng ty c thnh lp ngy: 05/ 08/ 2003 v chnh thc i vo hot ng thng 09/ 2003 theo giy php kinh doanh s: 010002678 do S K hoch v u t H Ni cp. Cng ty thnh lp vi s vn iu l ban u l 1,5 t ng trong vn ca cc sng lp vin l 1 t ng. Cng ty C phn v T vn thu l Cng ty c t cch php nhn vi tn giao dch l: Auditing - Tax Consultancy Joint Stock Company (ATC) thuc loi hnh Kim ton c lp vi tr s chnh ti: 65D - T Hin ThnhHai B Trng - H Ni. Mc tiu: Cng ty c phn Kim ton - T vn thu thnh lp vi mc tiu l: kim tra, a ra kin xc nhn tnh khch quan, ng n, trung thc v hp l ca cc s liu, ti liu k ton v bo co quyt ton ca n v c Kim ton. Ngoi ra Cng ty cn t vn, hng dn cho khch hng thc hin cc quy nh ca nh nc v ti chnh, k ton, thu.. gip n v c Kim ton v gip t vn iu hnh hot ng sn xut kinh doanh c hiu qu, ng php lut p ng yu cu qun l ca cc c quan nh nc, ca cc t chc, cc c nhn c quan h v quan tm n tnh hnh ti chnh ca n v.
Chuyn thc tp tt nghip 2. c im t chc qun l ca Cng ty. 2.1. c im thc hin tt mc tiu, chin lc kinh doanh trc mt cng nh lu di th T chc b my quyt nh s thnh bi trong hot ng sn xut kinh doanh ca Cng ty. Mt c cu t chc hp l s khuyn khch ngi lao ng trong Cng ty lm vic c cht lng v nng sut cao. M hnh t chc b my qun l ca Cng ty. Hi ng Qun Tr
Gim c
Ph Gim c Ph trch mng t vn thu
Ph Gim c Ph trch mng Kim ton
Phng t Vn
Phng Kim Ton Nghip V I
Phng Kim Ton Nghip V II
Phng Kim Ton XDCB
Phng K Ton
2.2. Quyn hn. Cc phng trong b my Cng ty c quyn hn c ch ng trin khai cng tc theo chc nng nhim v quy nh, c ton quyn huy ng cc ngun nhn lc trong phng mnh thc hin nhim v c giao, c xut gii quyt cc vn lin quan theo chc nng v trnh t theo quy nh ca Cng ty.
Chuyn thc tp tt nghip 2.3. Cc mi quan h. - Quan h ni b trong phng: tun th ch o trc tip ca trng phng, phi hp cht ch gia cc b phn, cc nhn vin trong phng pht huy cao nht mi ngun lc ni b hon thnh cng vic m bo tin , khi lng v cht lng. - Quan h gia cc phng: tun th quy nh sa quy ch ny v cc quy nh lin quan. Khi gii quyt nhim v cc phng phi ch ng v trc tip tip xc, quan h, xut vi cc phng lin quan tham gia gii quyt. Khi c hi kin, c yu cu tham gia h tr, cc phng c trch nhim tham gia p ng yu cu v tin cng vic theo chc nng nhim v ca phng mnh. - Khi cn thit Gim c Cng ty s thnh lp cc t ban chuyn thc thi nhim v c thi hn. Cc phng c giao ch tr c trch nhim qun l t chc trin khai, cc phng tham gia c trch nhim c ngi tham gia v chu trch nhim v phn ni dung tham gia ca mnh. 2.4. Chc nng ca cc phng ban trong Cng ty. - Hi ng qun tr: l c quan lnh o cao nht ca Cng ty gia hai k hp i Hi C ng. Hi ng Qun Tr gm: Mt Ch tch, mt ph Ch tch ch o, gim st hot ng ca gim c. Hi ng qun tr chu trch nhim trc i hi i biu c ng v nhng sai phm trong qun l, vi phm iu l, vi phm php lut gy thit hi cho Cng ty. - i hi i biu c ng: l c quan quyt nh cao nht ca Cng ty, quyt nh v t chc nhn s, thng qua bo co tng hp v tnh hnh sn xut kinh doanh, xem xt ph chun quyt nh ca Hi ng Qun Tr. - Gim c: l ngi ph trch cao nht v mt sn xut kinh doanh, ch o hot ng ca Cng ty v i din cho quyn li ca Cng ty trc php lut v cc bn hu quan.
Chuyn thc tp tt nghip - Ph gim c: Chu trch nhim trc gim c v hot ng ca phng ban mnh qun l. - Phng t vn: chuyn lm nhim v t vn trong lnh vc k ton, ti chnh, thu - Phng Kim ton Nghip v I, II: Hot ng trong lnh Kim ton, ng u l Trng phng, di quyn trng phng l cc Kim ton vin v tr l Kim ton. - Phng Kim ton XDCB: Phng ny do mt Kim ton vin kim K s xy dng lm trng phng. Chc nng ca phng Kim ton XDCB l thc hin Kim ton cc cng trnh xy dng c bn hon thnh v bn giao. - Phng k ton: qun l v cung cp cc thng tin, kt qu ti chnh ca Cng ty v k sn xut kinh doanh, tham mu cho Hi ng qun tr v Gim c v lnh vc ti chnh. 3. Cc loi hnh dch v ca Cng ty. p ng nhu cu ca th trng, ATC thc hin cung cp y nhng dch v chuyn ngnh bao gm: - Dch v Kim ton: Bao gm: Kim ton Bo co ti chnh thng nin, Kim ton hot ng ca cc d n, Kim ton Bo co quyt ton vn u t cc cng trnh xy dng c bn, Kim ton xc nh vn, gi tr Doanh nghip, Kim ton tun th lut nh, Kim ton cc Doanh nghip tham gia nim yt trn th trng chng khon, Kim ton t l ni a ho, Kim ton cc Doanh nghip nh nc phc v cng tc c phn ho v gim nh cc ti liu ti chnh k ton. - Dch v K ton: Cng ty cung cp dch v k ton gm: M v ghi s k ton, lp cc Bo co ti chnh nh k, Xy dng cc m hnh t chc b my k ton, tr gip vic chuyn i h thng k ton v Bo co ti chnh, ph hp vi cc yu cu ca khch hng v ng thi m bo tnh SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip tun th cc yu cu ca khch hng v ng thi m bo tnh tun th cc quy nh ca nh nc Vit Nam hoc cc nguyn tc k ton Quc t c chp nhn. - Dch v t vn ti chnh: Cc dch v t vn do Cng ty cung cp s em n cho khch hng nhng gii php tt nht, gip khch hng ci tin h thng Kim sot ni b, nng cao hiu qu kinh doanh v cht lng sn phm dch v, gim chi ph hot ng, khng ngng tng doanh thu. Cc dch v ny rt a dng, bao gm: t vn son tho phng n u t, ng k kinh doanh v thnh lp Doanh nghip mi, t vn kim k thm nh gi tr ti sn, t vn quyt ton vn u t, t vn tin hnh c phn ho, nim yt chng khon, st nhp hoc gii th, t vn tun th cc quy nh ca php lut, chnh sch ti chnh - Dch v t vn thu bao gm: Lp k hoch thu, ng k, tnh ton v k khai thu phi np vi c quan thu, r sot nh gi vic vn dng cc sc lnh, chnh sch thu hin hnh ca Vit Nam. - Dch v o to: o to nhn vin nhm nng cao k nng v chuyn mn cho ngun nhn lc Cng ty khch hng ngoi ra s h tr cho khch hng trong vic tm kim v tuyn dng cc ng c vin c nng lc v thch hp nht da trn nhng hiu bit c th v v tr cn tuyn dng, cng nh cc yu cu v hot ng qun l chung ca khch hng. - Cc loi dch v khc. - ATC l Cng ty mi thnh lp nhng gp mt ting ni quan trng trong th trng Kim ton vit nam ang trong giai on m. Doanh thu trong hot ng Kim ton chim phn ln, hai lnh vc ch cht ca Cng ty l Kim ton v t vn thu, dch v Kim ton rt tim nng trong nhiu lnh vc tr thnh mi nhn c Cng ty ch trong u t v tip th ra th trng. Trong nhng ngy u thnh lp khch hng ca Cng ty ch yu l khch hng quen bit danh tnh Cng ty qua i ng lnh o uy tn, v hin
Chuyn thc tp tt nghip nay Cng ty ang hnh thnh c mt th trng khch hng ng o nh vo cht lng v dch v ca mnh, c bit l lun m bo v thi gian tt. ATC lun theo di nhng bin ng v ti chnh cc khch hng ca mnh mt cch thng xuyn, hng nm n ma Kim ton ATC u gi th cho hng n cho khch hng coa nhu cu Kim ton k c khch hng quen bit v khch hng mi. Vi khch hng mi th th cho mi Kim ton l bc thng ip ATC gii thiu v uy tn v cht lng dch v ca Cng ty, vi khch hng quen bit Cng ty th hin mi quan tam thng xuyn ti nhu cu cn thit v s vng bn ti chnh cng nh cht lng v hiu qu ca h thng qun l trong Cng ty khch hng. Th cho hng cung cp cho khch hng nhng thng tin nh thng tin php l, thng tin v tnh hnh hot ng cung cp cc loi dch v, nhng khch hng mi Kim ton i ng nhn vin thc hin v cam kt cht lng cung cp. Nu nhn c li mi Kim ton ATC s c i din ca Cng ty tip xc vi khch hng . i vi khch hng c th vic gp g ny mhm mc ch xem xt thay i ng k so vi nm trc v bit yu cu ca khch hng v xem xt s nh hng ca khch hng v cucKim ton nm trc do Cng ty cung cp c cc bin php khc phc v nhng thay i cn thit nhng tn tai.Vi khch hng mi th cuc gp nhm xem xt nhng thng tin nh nhng kh khn Cng ty khch hng ang gp phi, tnh hnh chung v sn xut kinh doanh, tnh hhnh qun l ti chnh ca Cng ty khch hng. Kim ton vin xem xt kh nng chp nhn Kim ton. Nu chp nhn Kim ton th ban gim c b nhim ch nhim Kim ton tch hp v b tr ngun nhn lc tham gia Kim ton. 4. Khch hng ca Cng ty. Tuy mi c thnh lp b dy kinh nghim cha nhiu song Cng ty c i ng khch hng ng o, hot ng trong nhiu lnh vc v thuc nhiu thnh phn kinh t nh: Ngn hng, bo him, dch v ti chnh, nng SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip lng du kh, vin thng, in lc, cng nghip, nng nghip, giao thng, thu li, than, thp, xi mng, khch sn, du lch, thong mi, xy dng Ch trong 17 thng i vo hot ng Cng ty c khch hng chia theo nhm: - Cc Doanh nghip nh nc. - Cc doanh ngip c vn u t nc ngoi. - Cc Doanh nghip c phn, trch nhim hu hn, Cng ty t nhn. - D n c ti tr bi cc t chc ti chnh tin t. - Cc c quan nh nc, cc n v hnh chnh s nghip v cc t chc kinh t x hi. - Cc cng trnh xy dng c bn hon thnh bn giao. 5. Chng trnh Kim ton ca Cng ty. Hng nm Cng ty c phn Kim ton - T vn thu gi th cho hng ti cc khch hng bao gm c khch hng c v khch hng mi. Qua th cho hng ATC thng bo cho khch hng cc loi dch v m Cng ty c kh nng cung cp. c bit trong thi im hin nay, gia cc hng Kim ton ca Vit Nam v Kim ton Nc ngoi c s cnh tranh gay gt, vic gi th cho hng l ht sc cn thit. Bng vic gi th cho hng, Cng ty ch ng thit lp v duy tr mi quan h vi khch hng ng thi thu ht s quan tm thng xuyn ca khch hng i vi cc dch v m Cng ty cung cp. Khc vi Cng ty Kim ton khc, ATC thng tin hnh gp g trc tip, tho thun v k kt hp ng. Vic k kt trc tip ny s trnh c nhng bt ng trong qu trnh thc hin Kim ton v cng b bo co Kim ton, c bit l khch hng mi Kim ton ln u. Sau khi k kt hp ng Kim ton Cng ty s xy dng k hoch Kim ton tng qut v trng trnh Kim ton c th. Thc hin k hoch Kim ton do ATC tin hnh thc cht l vic thc hin
Chuyn thc tp tt nghip cc trc nghim kim sot v trc nghim c bn. Giai on cui cng ca mt cuc Kim ton do ATC thc hin l tng hp kt qu Kim ton v lp bo co Kim ton. Thc trng Kim ton do Cng ty c phn Kim ton - T vn thu thc hin: to nn uy tn v thu ht c nhiu khch hng th mt trong nhng yu t quan trng nht l Cng ty phi a ra c chng trnh Kim ton ph hp vi i tng Kim ton, qu trnh Kim ton thc hin qua bn giai on l: Giai on 1: Lp k hoch Kim ton. Giai on 2: Thc hin Kim ton. Giai on 3: Kt thc Kim ton. Giai on 4: Cng vic sau Kim ton.
Lp k hoch Kim ton
Thc hin Kim ton
Kt thc Kim ton
Cng vic sau Kim ton Thc hin k hoach Kim ton l qu trnh s dng cc phng php k thut Kim ton thch ng vi i tng Kim ton c th thu thp bng chng Kim ton. l qu trnh trin khai mt cch ch ng v tch cc cc k hoch, chng trnh Kim ton nhm a ra nhng kin xc thc v mc trung thc v hp l ca bo co ti chnh trn c s nhng bng chng Kim ton y v tin cy. Nh vy, thc hin k hoch Kim ton khng ch l qu trnh trin khai mt SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip cch my mc k hoch vch ra, cng khng phi l qu trnh thu thp mt cch th ng cc bng chng Kim ton theo nh hng trong k hoch Kim ton hoc trn lan theo din bin ca thc tin. Cc trc nhim Kim ton s c s dng nh gi tin cy ca h thng kim sot ni b: + 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. + Th nghim c bn (kim tra c bn): L vic kim tra thu thp bng chng Kim ton lin quan n bo co ti chnh nhm pht hin ra nhng sai st trng yu lm nh hng n bo co ti chnh. Th nghim c bn gm: . Kim tra chi tit cc nghip v v s d. . Quy trnh phn tch. Da trn 2 cp . Cp 1: Kim ton vin khng nh c da vo h thng kim sot ni b hay khng. Nu cu tr li l khng, cng vic Kim ton c trin khai theo hng s dng ngay cc trc nghim v vng chi vi s lng ln. Trng hp ngc li c th s dng kt hp trc nghim t yu cu vi trc nghim vng chi trn mt s lng t hn cc nghip v. Trong s ca mi loi trc nghim trong s kt hp ny tu thuc vo mc tin cy ca h thng kim sot ni b v c xem xt cp 2. Cp 2: Nu tin cy ca h thng kim sot ni b c nh gi mc cao th bng chng Kim ton c thu thp v tch lu ch yu qua trc nghim t yu cu vi mt s t trc nghim vng chi. Ngc li nu tin cy ca h thng ny c nh gi mc d thp th trc nghim tin cy c thc hin vi s lng ln hn.
Chuyn thc tp tt nghip Nh vy, trc nghim t yu cu c trin khai ch vi mc ch thu thp bng chng m bo v s tin cy ca h thng kim sot ni b. Cng do , trc nghim dt yu cu cn gi l trc nghim kim sot hay th nghim kim sot. Cng vic sau Kim ton. nh gi li cht lng ton b cng vic, nh gi cht lng lm vic ca cc Kim ton vin, nh gi li ri ro ca cuc Kim ton, t rt ra bi hc kinh nghim. S nh gi c thc hin t 2 pha. - nh gi t khch hng: ATC tip nhn cc kin nh gi, nhn xt ca khch hng i vi dch v m Cng ty cung cp tho mn cc yu cu ca khch hng hay cha. - nh gi trong ni b ca Cng ty: Cng ty Kim ton phi thc hin chnh sch v th tc kim tra cht lng m bo rng Kim ton c tin hnh ph hp vi cc chun mc. nh gi li ton b cuc Kim ton trn cc mt. + nh gi li ri ro cc cuc Kim ton. + Sot xt trong ni b v hiu qu ca vic thc hin dch v cho khch hng. + nh gi cht lng lm vic ca nhn vin Kim ton. Mt cng vic na c ATC tin hnh thng xuyn v c hiu qu l gi mi lin h thng xuyn vi khch hng bng cch thng xuyn thu thp thng tin v khch hng v nhng thay i trong Cng ty khch hng c th nh hng n cuc Kim ton nm sau. Chng trnh Kim ton hng tn kho ( b ng ph l c )
Chuyn thc tp tt nghip

II. thc trng Kim ton chu trnh hng tn kho trong Kim ton bo co ti chnh do Cng ty c phn kim ton - T vn thu thc hin
1. Lp k hoch Kim ton chu trnh hng tn kho 1.1. Chun b k hoch Kim ton Ban gim c nhn din l do kim ton ca Cng ty khch hng nh gi kh nng chp nhn kim ton. La chn i ng cn b kim ton vin ph hp hay b nhim ch nhim Kim ton v cc nhm tham gia Kim ton . Ban gim c k kt hp ng Kim ton vi khch hng. 1.2. Thu thp thn tin c s v khch hng Cng ty K l Cng ty lin doanh hot ng trong lnh vc sn xut Ti cp v Qun b tun th cc quy nh ca b ti chnh vi Doanh nghip c vn u t nc ngoi hot ng ti Vit Nam, hngnm Cng ty buc phi tin hnh Kim ton bo co ti chnh khng nh kt qu hot ng sn xut kinh doanh trong k. Trong khon mc hng tn kho l mt khon mc quan trng trn bo co ti chnh c Kim ton vin ch trng khi thc hin Kim ton bo co ti chnh. Cng ty K l Cng ty 100% vn u t nc ngoi, c thnh lp theo giy php ut t s 132/GP-HN ngy 26/6/2002 ca u ban nhn dan thnh ph H Ni. Thi gian hot ng l 20 nm k t ngy c cp giy php hot ng. Nm 2005 l nm hot ng th t ca Cng ty. Tr s chnh ca Cng ty t ti Km 6 ng Pii Phng, Phng Phng lit Qun Thanh xun, thnh ph H Ni. Cng ty K c tng s vn u t thc t l 300 000 USD trong s vn php nh l 300 000 USD. Lnh vc hot ng ca Cng ty l chuyn gia cng, cn xut cc hng may mc ti sch xut khu.
Chuyn thc tp tt nghip Th trng tiu th ch yu l nuc ngoi Ban gim c gm Tng gim c Sung Baek Cho v K ton trng Nguyn th vn H. Mt s thng tin c s v hng tn kho, c im hng tn kho v cng tc bo qun hng tn kho ti Cng ty Thng tin v hng tn kho: Nguyn vt liu: bng gai nhp khu, bng chun nhp khu, vi li, vi phn quang, vi tri ct Cng c dng c : Cc bm, kim sn xut, n nha, my p dp cc, chn vt m. Thnh phm: Ti cp xut khu, qun b DENIM Sn phm d dang: Hng ho: c im cng tc bo qun hng tn kho: Mi loi hng c sp xp mt v tr nht nh theo tng loi tng kch c trong kho. Nguyn vt liu sau khi c chuyn v Cng ty lm cc th tc cn thit cho vic nhp u c a vo kho bi quy nh. Ch nhng ngi lin quan mi c vo kho nh th kho, bo v kho, qun l phn xng gim c ti chnh. Hng ngy ca kho c kho v c bo v trng coi. 1.3. Thu thp thng tin v ngha v php l ca Cng ty khch hng V y l khch hng quen thuc nn s c ly t h s Kim ton nm trc. 1.4. Th tc phn tch s b Qua phn tch s liu cho thy Tng ti sn lu ng v u t ngn hn tngln hay gim xung v ch yu l do s tng ln ca khon mc gi. S bin ng hng tn kho l ln hay nh , hng mua ang i ng, thnh
Chuyn thc tp tt nghip phm tn kho cui k bin ng nh th no. Do vy cn lm r nguyn nhn ca s bin ng. 1.5. nh gi tnh trng yu v ri ro Bng Phng php Kim ton mt s ti khon ch yu. Ti khon Hng tn kho. Ri ro c th xy ra C,E,A,V,O Phng php Kim ton Kim k, chn mu cc khon mc ch yu, tnh gi.
C-Tnh y E-Tnh hin hu A-Tnh chnh xc
V-Tnh nh gi O-Tnh s hu
Xc nh mc trng yu: Kim ton vin tin hnh nh gi tnh trng yu qua ba bc l: c lng ban u v tnh trng yu Phn b c lng ban u v tnh trng yu cho cc b phn v c tnh sai s kt hp Phn b c lng ban u v tnh trng yu cho cc b phn theo t l 1.6. Tm hiu v h thng k ton v h thng kim sot ni b Mi trng h thng kim sot Cng ty K c nh gi l c b my t chc tng i gn nh. Gim c Cng ty c trch nhim b tr sp xp c cu b my chuyn mn, t chc sn xut hp l, xy dng quy ch ni b thng nht phi hp hot ng qun l iu hnh v tc nghip tt cc nghip v c giao. K ton trng l ngi c chuyn mn nghip v v c tinh thn trch nhim SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip cao v rt lim khit. Ban gim c c nh gi l c nng lc trong lnh vc sn xut ti cp v qun b cht lng cao . Mi trng kim sot ca Cng ty c nh gi l tt. H thng k ton Phng k ton ti chnh ca x nghip c 8 nhn vin, trong c 5 ngi c bng i hc chuyn ngnh k ton, ti chnh h chnh quy v c 3 ngi c bng trung cp k ton bao gm: 01 Trng phng, 01 k ton tng hp v hng tn kho, 01 k ton ngn hng, 01 k ton tin mt v thanh ton, 01 k ton ti sn c nh, 01 k ton lao ng tin lng, 01 k ton chi ph v 01 th qy. Trong : Trng phng: ph trch cng vic chung. K ton ti sn c nh: c trch nhim theo di tnh hnh tng, gim hin c cng nh nguyn gi, gi tr hao mn v gi tr cn li ca ti sn c nh v cng c dng c. K ton lao ng tin lng: C trch nhim theo di cc nghip v lin quan n vic chi tr lng, thng v cc khon ph cp cho cn b cng nhn vin. K ton ngn hng: Lm nhim v theo di cc nghip v giao dch ca x nghip vi ngn hng qua giy bo n, c. K ton chi ph: C nhim v tp hp chi ph sn xut ca tt c cc phn xng sn xut. K ton tin mt v thanh tan: C nhim v ghi chp cc nghip v thu chi tin mt cn c vo Phiu thu, Phiu chi v m s theo di thanh ton cc khon phi thu, phi tr ca n v. Th qy lm nhim v thu chi tin mt v qun l tin mt ca ton x nghip.
Chuyn thc tp tt nghip K ton tng hp v hng tn kho: Theo di hng tn kho ca n v v nhn s liu t cc k ton phn hnh chuyn ti tng hp, phn b chi ph, tnh gi thnh sn phm v lm cc cng vic ghi chp tng hp s liu k ton. Hnh thc s k ton m n v p dng l hnh thc Nht k chung. Ti kho phn nh nhp xut ca tng loi hng tn kho theo ch tiu s lng. Mi loi hng tn kho c ghi trn mt th kho. Th kho sp xp th kho theo m, chng loi v nhm. Khi c nhn cc chng t k ton, th kho kim tra tnh hp l, hp php v i chiu s vt liu thc t trn chng t phiu nhp, phiu xut ghi th kho. Cui cng tnh ra s tn trn th v chuyn chng t cho phng k ton ( c sp xp theo tng khon vt t, hng ha). Ti phng k ton ty theo tnh cht ca tng kho, tng loi mt hng, nh k t 3 n 5 ngy, k ton hng tn kho nhn chng t do th kho chuyn giao, kim tra li vic phn loi chng t, tnh hp l, hp l ca chng t. Sau k ton xc nhn ngay vo th kho ch khng lp phiu giao nhn chng t. K ton tin hnh nh khon chng t nhp, xut, phn loi ring ri tnh gi tr vo cc phiu. Cui thng, k ton kim tra ln na th kho v cc chng t k ton sau trc tip ghi vo s s d c ct khi lng v thnh tin. phc v cho cng tc k ton c hiu qu, ti x nghip xy dng mt h thng danh im hng tn kho kh y theo tng loi, nhm, kho v c s tng hp nhp, xut vt t, hng ha. * Hch ton tng hp. Song song vi cng tc hch ton chi tit hng tn kho, k ton tng hp ghi chp, phn nh cc ch tiu gi tr trn cc ti khon, s k ton tng hp. Cc ti khon s dng ti cngty theo quyt nh ca B Ti chnh v x nghip khng m thm ti khon no khc Cc th tc kim sot
Chuyn thc tp tt nghip Kim ton vin quan st vic tch ly trch nhim trong vic thc hin cc chc nng ca chu trnh v ai l ngi thc hin cc chc nng trong nm ti chnh. Kim tra s tn ti ca phng thu mua c lp chuyn thc hin trch nhim mua tt c nguyn vt liu cng c dng c. Kim tra s tn ti ca phng nhn hng chuyn thc hin trch nhim nhn hng. Kim tra xem cc vt t hng ho c c kim sot v ct tr bi mt b phn kho c lp khng. Kim tra s kim sot trong vic xut dng vt t hng ho. 2. thc hin Kim ton 2.1. Thc hin cc th nghim kim sot Kim ton vin tin hnh kim tra cc chng t gc nh cc phiu yu cu mua hng, phiu nhp kho, phiu xut kho, phiu yu cu s dng vt t xem cc chng t ny c lin tc, c y ch k ph duyt v cc yu t cn thit hay khng. Tin hnh phng vn cc nhn vin trong Cng ty v vic qun l vt liu v quy trnh tip nhn hng v c tr li rng khi tip nhn hng phi c bin bn kim nghim nhng trn thc t khi Kim ton vin kim tra mt s chng t gc th pht hin mt s chng t khng c bin bn kim nghim i km. Qua iu tra phng vn Kim ton vin thy tng b phn kim k hng tn kho do n v lp m bo tnh c lp, c s tn ti ca bin bn kin k v c s i chiu vi k ton n v. Nghin cu h thng k ton ca n v Kim ton vin thy c s phn ly trch nhim cao gia th kho nhn vin k ton v ngi chu trch nhim k duyt.
Chuyn thc tp tt nghip 2.2. Thc hin cc th tc phn tch Vic phn tch ny nhm pht hin ra s bin ng ca cc khon mc trn bo co ti chnh ca nm nay so vi nm trc. Gip Kim ton vin pht hin ra nhng nghi vn v kh nng hot ng lin tc ca khch hng v kh nng sai st trn bo co ti chnh. Bng s 1: Bng cn i k ton Ni dung I/ Ti sn A/ TSL 31/12/2003 796.527.846 v 167. 119. 626 31/12/2004 1. 571. 540. 936 907. 416. 202 Chnh lch VN 775. 013. 090 740. 296. 576 Chnh lch (% ) 97,3 442,97
TNH 1/ Tin 2/ Cc khon phi thu 3/ Hng tn kho Nguyn vt liu chnh Cng c dng c Chi ph sn xut kinh dang Hng ho tn kho D phng 1. 240. 000 ( 12. 400 ) 1. 240. 000 ( 12. 400 ) 0 0 doanh d 3. 441. 282 221. 960. 000 3. 441. 282 221. 960. 000 8.521.900 7. 294. 300 309. 202. 398 82. 573. 516 300. 680. 498 75. 279. 216 3528,33 1032,03 138.238.948 20.538.778 209.868.802 370.844.002 71.539.854 350.305.224 51,75 1705,58
Chuyn thc tp tt nghip 4/ Ti sn lu ng khc B/ TSC v 629.138.220 680.925.734 51.787.514 8,23 700.000 700.000
TDH II/ NV 1/ N ngn hn 2/ VCSH 796.527.846 145.726.062 650.801.784 1. 571. 540. 936 363.116.047 1.208.424.889 775. 013. 090 217.389.985 557.623.105 97,3 149,18 85,68
Bng s2: Bng kt qu hot ng sn xut kinh doanh Ch tiu Doanh thu Gi vn hng bn Li nhun gp Chi ph bn hng Chi ph qun l Doanh nghip 2003 951. 366.624 129.756.243 821.610.381 356.812.354 300.214.658 2004 1.443.997.068 356.425.875 1.087.571.193 384.635.112 324.125.834
Chuyn thc tp tt nghip Bng 3: Bng phn tch mt s ch tiu Ch tiu Nm 2003 (%) 1. ( HTK/ TS). 100 2. ( HTK/ DT). 100 3. ( HTK/ GVHB). 100 T l vng quay hng tn kho = Tng gi vn HTK/Tr gi bnh qun HTK Tr gi bnh qun HTK = SDHTK u k + SDHTK Cui k/ 2 NX: H s vng quay HTK ca k ny 1/86,75 qu chnh lch, nh hn nhiu vi k trc 1/6,58. iu ny c th c th c s bt thng, Kim ton vin phi tm hiu lm r. Trong trng hp h s vng quay HTK k ny sp x k trc cng cha chc tt, m cn so snh vi h s vng quay HTK BQ ngnh c kt lun ng n.Qua so snh h s bnh qun ngnh thy khng c s chnh lch qu ln, Kim ton vin thy rng nguyn nhn l do s thay i v kiu dng hng ti cp v nhu cu th hiu ca gii tr tng mnh trong nm v ang c mt ti cp cc th trng ln. Kim ton vin c th s dng s kt hp t l vng quay hng tn kho vi t l li gp khi phn tch. Khi kt hp nh vy cho php KTV nh gi tnh hp l ca gi vn hng bn. T l li gp = Tng li gp/ Doanh thu Nu t l li nhun qu thp hoc t l vng quay HTK qu cao so vi d kin ca KTV th c th do n v khch hng khai tng gi vn hng bn hoc khai gim hng tn kho. 1,07 1,44 6,58 Nm 2004 (%) 34,07 21,41 86,75 33 19,97 80,17 Chnh lch (%)
Chuyn thc tp tt nghip Kim ton vin c th so snh gia s lng HTK d tr trong kho vi din tch c th cha kho . S liu HTK v mt gi tr c th em so snh vi ch tiu s lng v so snh vi cc con s thng k trong nghnh. T s phn tch trn Kim ton vin thu c nhng bng chng cn thit v gip Kim ton vin nh hng c cc th tc kim tra chi tit i vi HTK cn thc hin. 2.3. Kim tra chi tit Sau khi k hoch Kim ton c hon thnh, trng on Kim ton s triu tp nhm Kim ton cng b K hoch trin khai, phn cng cng vic cho tng thnh vin, thi gian tin hnh v kt thc cng vic. Ty thuc vo mc ri ro ca tng khon mc m t tin hnh kim tra chi tit cc mc khc nhau. Do mc pht sinh ln v tnh phc tp v nghip v nh hng nhiu n cc ch tiu quan trng trong Bo co ti chnh v cc tiu thc nh gi tnh hnh ti chnh ca Doanh nghip nh c cu ti sn, tc quay vng ca hng tn kho, tnh hnh s dng vn nn Kim ton chu trnh Hng tn kho l mt khu bt buc trong mi cuc Kim ton. Bo co ti chnh ca mi khch th Kim ton. hiu r cng vic Kim ton ti Cng ty c phn kim ton - T vn thu di y l minh ha thc t cuc kim tra chi tit chu trnh hng tn kho ti Cng ty K.
Chuyn thc tp tt nghip 2.3.1. Kim tra chi tit nghip v
S ci TK152
Bng tng hp NXT
S chi tit vt liu
Chng t gc
Bng cn i k ton
S ci TK153
Bng phn b CCDC S cI TK 621,622,627 Bng THCP v tnh GTSP S ciTK632 Bng tng hp NXT S nht k chung S chi tit hng ho
Chng t gc Chng t gc
S ci TK154 S ci TK155 S ci TK156 S ci TK khc Trong : :
Chng t gc
i chiu, kim tra tnh hp l v chnh xc ca php tnh v
chuyn s Trong Kim ton chi tit nghip v hng tn kho, Kim ton vin tin hnh chn mu kim tra. S lng nghip v c kim tra ty thuc vo mc ri ro ca cc ti khon c nh gi trong bn K hoch Kim ton tng qut. Kim ton Hng tn kho ti Cng ty K, Kim ton vin tin hnh kim tra chi tit nghip v vi s lng ln theo K hoch ra. Cc nghip v c chn s tin hnh i chiu vi cc s sch chng t lin quan, phng vn ngi thc hin cng vic k ton v k ton trng. Quy trnh i chiu, kim tra c m t qua s trn. SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip Nhng ni dung c th thc hin kim tra chi tit nghip v c th hin qua cc giy t lm vic qua cc bc sau: 2.3.1.1. Kim tra s d trn cc ti khon hng tn kho Trong cng vic ny Kim ton vin ly s liu s Ci lm trng tm i chiu vi Bng cn i k ton, bng tng hp vt liu, s chi tit vt liu, Nht k chung. Hay ni mt cch khc, mc tiu ca cng vic ny l kim tra s khp ng gia cc s sch: s tng hp, s chi tit. Bng4: Cng ty c phn Kim ton - T vn thu Khch hng: K Nin k ton: 31/12/2004 Khon mc thc hin: Hng tn kho Cng vic: Kim tra s d
Khon mc 1/ NVL 2/ CC-DC 4/ HH Tng 01/01/2004 PS N 7.294.300 1.240.000 8.521.900 889.326.444 34.412.817 PS C 814.083.228 30.971.535 31/12/2004 82.537.516 3.441.282 1.240.000 12.400
Tham chiu: Ngi thc hin: Ngy thc hin:
3/CPSXKDDD 5/ DP GGHTK 12.400
2.040.673.335 1.818.713.335 221.960.000
2.964.412.595 2.663.768.098 309.202.398
Ghi ch:
i chiu khp vi s d u k i chiu khp vi bng cn i s pht sinh kim tra cng dn ng
KL: S liu trn cc ti khon u k v cui k khp vi cc s sch bo co lin quan tng ng.
Chuyn thc tp tt nghip Bng 5: Cng ty c phn Kim ton - T vn thu Tn khch hng: Cng ty K Khon mc kim tra S ci TK 152 N 1.868.453 260.000 9.097.680 22.780.816 92.997.549 75.010.054 113.000.000 95.892.661 49.669.700 64.286.000 70.152.250 294.000.000 889.362.444 255.873.722 814.083.228 508.747.506 49.462.000 C Tham chiu: Ngi thc hin Ghi ch
Thang 1 2 3 4 5 6 7 8 9 10 11 12 Tng
tnh cng dn,kim tra v i chiu vi s liu pht sinh ca Tk621, Tk627, Tk641, Tk642 khp ng. Kt lun: Vic tnh ton trn cc s ci TK 152, TK 621, TK 627 (6272), TK 641 (6412), TK 642 (6422) v s tng hp chi tit vt liu c tnh cng dn chnh xc. S liu trn TK 152 khp ng vi cc s sch lin quan.
Chuyn thc tp tt nghip Tng t nh vy Kim ton vin cng thc hin i vi TK154. Tng s pht sinh N v pht sinh C ca TK154 c i chiu vi tng qut pht sinh ca TK 621, 627, 622. i vi TK155, c nh du kim tra v phng php kim tra c tin hnh nh trn, song Kim ton vin khng ghi chp trn giy t lm vic. Kt qu thu c t vic kim tra s Ci TK154, TK155 cui k khp ng vi cc s sch lin quan. Lu ca Kim ton vin, qua Kim ton vin trn cho thy tng pht sinh N v tng pht sinh C trn TK 152, TK621, TK627 trong thng 7, 8, 12 tng t bin so vi cc thng khc trong nm. vn ny c K ton trng v Gim c gii thch c th l do trong cc thng ny c nhiu hp ng t hng v y l thi gian im nng v hng trong nm. Tuy vy c c cc bng chng xc ng Kim ton vin quyt nh tng s nghip v c kim tra pht sinh trong thng 7 v thng 12. 2.3.1.2. Kim tra tnh c thc ca nghip v pht sinh trn s sch Thc cht l kim tra cc chng t gc lin quan n nghip v . Trc tin Kim ton vin tin hnh chn mu, s nghip c chn da vo s hiu chng t hoc ni dung kinh t pht sinh hoc da vo quy m ca nghip v c ghi trn s Ci. Cng vic ny c thc hin i chiu ngc t s Ci xung Nht k chung v xung Chng t gc. Kim ton chu trnh Hng tn kho ti Cng ty K Kim ton vin chn mu theo s hiu chng t trn s Ci, vi nhng pht hin trn Kim ton vin quyt nh tng s nghip v c kim tra thng 7, 8, 12. kim tra s pht sinh trn TK154 u c tht, Kim ton vin da trn vic kim tra s pht sinh TK621, TK 622 v TK 627. Kim tra pht sinh C trn ti khon 152 ng thi tha mn phn ln mc tiu cho pht sinh N trn ti khon 621 v ti khon 627 (6272). Trn ti khon 627 bao gm nhiu loi chi ph khc nhau nh chi ph nguyn vt liu, chi ph nhn cng phn xng, chi ph khu hao ti sn c nh, chi ph mua ngoi v chi ph khc. Chi ph nhn cng trc tip TK 622 v chi ph nhn cng phn SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip xng TK 627 (6271) c k tha kt qu t Kim ton chu trnh Tin lng v Nhn vin. i vi chi ph khu hao ti sn c nh kt qu c ly t Kim ton chu trnh Ti sn c nh cn chi ph mua ngoi v chi ph khc c Kim ton thc hin tng t nh trn. Bng6: Cng ty c phn Kim ton - T vn thu Tn khch hng: Cng ty K Khon mc kim tra: Chi ph sn xut chung Chng t SH NT Chi ph in mua ngoi Chi ph tin nc cho SX Ti khon i Ni dung kinh t ng N 6277 6277 6278 6277 C 112 112 111 112 331 10. 566. 320 207. 500 1. 450. 000 3. 200. 000 18. 345. 200 x S tin Tham chiu: Ngi thc hin Ghi ch
05 5/7 06 7/7
41 20/12 Chi ph sa cha my 42 28/12 Chi ph thu my
67 30/12 Chi ph tin in mua ngoi 6277
i chiu trn s ci TK 627 vi chng t gc v TK thanh ton nh: TK 112, 111, 331 x: khng c chng t gc. Kt lun: Ngoi nghip v sa cha my l khng c chng t gc, cn li u hp l. Nghip v ny c gii thch do thu th c kh bn ngoi khng phn nh ho n.Tuy nhin qua tm hiu th cho thy nghip v ny vn tn ti v s liu pht sinh l chnh xc.
Chuyn thc tp tt nghip 2.3.1.3. Cng vic tip theo c Kim ton vin thc hin kim tra tnh y , tnh chnh xc, tnh phn loi v tnh trnh by. Bng cch chn mu nghip v da trn s liu chng t ( nhp v xut) hoc da trn quy m nghip v i chiu vi cc chng t, s sch lin quan nhm tm ra cc sai phm trong qu trnh hch ton nh chi ph sn xut li c hch ton vo chi ph bn hng hay chi ph qun l Doanh nghip. i vi nghip v nhp mua vt t i chiu vi phiu ngh mua vt t c ph chun, s chi tit vt liu, s Nht k chung, s Ci TK 152 v i chiu vi cc ti khon thanh ton ( s chi tit TK111, TK112 ). Nghip v xut vt t c kim tra, i chiu chng t vi phiu yu cu lnh vt t ca cc b phn, s chi tit vt liu, s Nht k chung, s Ci TK152 v cc s chi tit ti khon chu ph ( s ci TK 621, TK 627, TK 641, TK 642 ). i vi nghip v xut bn thnh phm bn c kim tra, i chiu vi vn n, hp ng t hng v cc s sch lin quan ( Nht k chung, s ci TK 155 ). Trong cng vic ny Kim ton vin rt ch trng chn nhng nghip st ngy kt thc nin v mt s nghip v xy ra u nin sau kim tra vi vic ghi chp trn s nhm tm hiu tnh ng k ca cc nghip v . Kt qu ca vic kim tra, i chiu trong kim tra chi tit nghip v ti Cng ty K c th hin di y. - kim tra cng tc hch ton cc nghip v nhp mua nguyn vt liu pht sinh c c ghi chp y vo cc s lin quan, ng n v s liu khng v ng k khng.
Chuyn thc tp tt nghip Bng7: Cng ty c phn Kim ton - T vn thu Tn khch hng: Cng ty K Tham chiu: Ngi thc hin Khon mc kim tra: Nghip v xut nguyn ph liu
Chng t SH NT NT 01 8/3/2003 NT 02 04/04/2003 NT 03 30/5/2003 NT 04 01/06/2003 NT 05 12/06/2003 NT 06 15/062003 NT 07 04/07/2003 NT 08 12/08/2003 NT 09 24/08/2003 NT 011 NT 012 31/12/2003 31/12/2003
TK i S tin Ghi ng Ni dung kinh t ch Thc t SS TT S sch Xut nguyn ph liu 621 621 36.031.000 36.031.000 sn xut n Xut kho nguyn ph 621 621 13.431.000 13.431.000 liu sn xut hng Xut kho nguyn ph 621 621 60.425.000 60.425.000 liu sn xut hng Xut kho nguyn ph 621 621 125.342.112 125.342.112 liu sn xut hng Xut kho nguyn ph 621 621 134.258.000 134.258.000 liu sn xut hng Xut kho nguyn ph 627 627 56.538.191 56.538.191 liu sn xut hng Xut kho nguyn ph 621 621 44.161.908 44.161.908 liu sn xut hng Xut kho nguyn ph 621 621 41.835.381 41.835.381 liu sn xut hng Xut kho nguyn ph 621 621 46.186.914 46.186.914 liu sn xut hng Xut kho nguyn ph 621 621 175.236.541 175.236.541 & liu sn xut hng Xut kho nguyn ph 621 621 80.637.181 80.637.181 liu sn xut hng
Du &:
Nghip v ny xy ra trong nm 2004 nhng li phn nh vo
31/12/2003. Qua iu tra cho thy nguyn nhn l do s nhm ln trong chp v chp nhn iu chnh li cho ph hp vi k k ton ca n v. Bt ton iu chnh: N TK152:175.236.541 C TK 621: 175.236.541 Kt lun: Cng vic ghi chp nghip v xut dng nguyn vt liu l chnh xc v s pht sinh
Chuyn thc tp tt nghip - m bo rng cc nghip v xut kho nguyn vt liu pht sinh u c ghi s v ng theo ti khon chu ph trn ct ti khon i ng ca Nht k chung v ng theo s ci ti khon . i nghip v xut kho thnh phm bn c hch ton vo s Nht k chung, s Ci TK 155 (hay m bo rng tng s pht sinh c ca TK 155 bao gm tt c cc nghip v xut thnh phm trong k). V tnh ng k c tun th. Giy t lm vic sau l th hin kt qu t c sau khi thc hin kim tra chi tit nghip v xut nguyn vt liu, thnh phm. -Tng t nh vic kim tra chi tit nghip v xut nguyn vt liu phn trn kim tra chi tit nghip v xut bn thnh phm cng c kim tra tng t. Chn mt s nghip v (ch cc nghip v xy ra st ngy kt thc nin v chn mt s nghip v pht sinh nin sau) kim tra i chiu vi hp ng kinh t, vn n v cc s sch lin quan. Kt qu c thc hin qua bng di y.
Chuyn thc tp tt nghip Bng 8 Cng ty c phn Kim ton - T vn thu Tn khch hng: Cng ty K Khon mc kim tra: Nghip v xut bn thnh phm
Chng t SH BP 001 BP 002 BP 003 BP 004 BP 005 BP 006 BP 007 NT 05/01/2003 09/01/2003 10/06/2003 27/08/2003 30/12/2003 14/02/2004 31/3/2004 Ni dung kinh t Xut kho bn qun b Xut bn qun b Xut kho bn qun b Xut kho bn ti cp Xut bn Bnh ti cp Xut bn Bnh ti cp Xut bn Bnh ti cp TK i ng SS 632 632 632 632 632 632 632 TT 632 632 632 632 632 632 632 S sch
Tham chiu: Ngi thc hin

S tin Thc t 235. 640 78. 562. 000 78. 562. 000 783. 679. 165. 000 112. 679. 500 112. 500 111. 165. 800 111. 800 97. 532. 000 45. 621. 700 97. 532. 000 45. 621. 700 120. 783. 000 120. 100. 235. 640 100. Ghi ch
Du : kim tra vi cc chng t gc, s sch v khp ng Kt lun: Sau khi kim tra 10 nghip v xut bn Bnh go v 14 nghip v xut bn Bnh bt m th cc nghip v c hon ton ng n, chnh xc v s pht sinh, ti khon i ng v ng k. (S tng t bin ca gi vn hng bn l hp l vi s tng ln ca chi ph nguyn vt liu)
Ho n BP 009 pht sinh ngy 31/12/2003 nhng trn s sch k ton li ghi vo ngy 14/02/2004, nh vy vi phm tnh ng k ca k ton
Bt ton iu chnh: N TK155: 97. 532. 000 C TK632: 97. 532. 000 i chiu khp ng gia ho n bn hng, hp ng mua hng, phiu xut kho v s sch k ton c lin quan.
Chuyn thc tp tt nghip 2.3.2. Kim tra chi tit s d Kim tra chi tit s d l cng vic chim rt nhiu thi gian trong Kim ton chu trnh hng tn kho. ng thi y l giai on quan trng nht, em li nhng bng chng c tin cy cao. Nhng cng vic Kim ton vin thc hin trong giai on ny thng bao gm: Kim k hng tn kho, kim tra tnh hp l ca chng t, kim tra quy trnh tnh gi hng tn kho v cui cng kim tra cc nghip v kinh t pht sinh c c ghi s khng. Mc tiu ca giai on ny l nhm m bo tnh c tht, tnh trn vn, tnh chnh xc, tnh nh gi, quyn v ngha v v tnh trnh by, c th: - S d hng tn kho c phn nh trn s sch l c biu hin bng hng tn kho thc t trong kho (Qua kim k xc nh) - Cc nghip v kinh t pht sinh u c phn nh trn s sch - Vic tnh ton s d ni chung v quy m ca cc nghip v pht sinh ni ring c tnh ton ng n. - S d hng tn kho trong kho l thuc quyn s hu ca Doanh nghip, n c phn nh trn s sch v c chng minh bng cc chng t gc hp l. - Cc khon mc hng tn kho c trnh by trung thc hp l theo quy nh ca ch k ton hin hnh. c c nhng bng chng tin cy m bo cho vic a ra kin ca mnh da trn cc mc tiu ny, trong cuc Kim ton hng tn kho Cng ty K Kim ton vin thc hin cc cng vic sau: 2.3.2.1. Kim k hng tn kho ca Cng ty K Cng vic ny thng c tin hnh vo lc khch hng thc hin kim k thc t hng tn kho vo cui nm hoc cui k k ton. Trong cuc Kim ton Hng tn kho, thng thng Kim ton vin thu nhp bng chng
Chuyn thc tp tt nghip v tnh hin hu v tnh trng ca hng tn bng cch tham d vo cuc kim k kho ti Doanh nghip. Tr khi cng vic tham d vo cuc kim k l khng th. Trng hp ny, Cng ty Cng ty c phn kim ton - T vn thu tin hnh kim k mu mt s mt hng nu c s ng ca khch hng, tha mn tnh hin hu ca hng tn kho. Ngc li nu khch hng khng cho php kim k chn mu th Kim ton vin s tin hnh 1 s th tc khc hoc quyt nh a ra kin chp nhn ton phn v tnh hin hu ca hng tn kho. Tham d vo cuc kim k khng ch cho php Kim ton vin kim tra thc t hng tn kho m cn gip Kim ton vin quan st hot ng ca nhng th tc kim sot trong qu trnh kim k. T Kim ton vin thu nhp c nhng bng chng v tnh hiu lc ca s thit k v hot ng ca h thng kim sot ni b. S dng phng php kim k th Kim ton vin s thu nhp c nhng bng chng c tin cy cao. ng thi kt hp vi cc bng chng khc thu nhp c khi kim tra chi tit s sch chng t cho php Kim ton vin a ra kt lun ca mnh v s d cc khon mc hng tn kho c phn nh trn Bo co ti chnh. Cuc kim k hng tn kho c thng bo t trc. Cng tc tham d cuc kim k c ATC chun b v cc khu cng vic c tin hnh theo cc bc. 2.3.2.1.1. Tng hp s liu v hng tn kho ca Cng ty A Cng vic ny c tin hnh trc khi kim k, cc s liu c Kim ton vin thu thp t cc s sch ca Cng ty K . y l c s kim ton vin i chiu vi s hng tn trong kho.
Chuyn thc tp tt nghip Bng9: Bng tng hp NPL tn kho ngy 31/12/2001 ca Cng ty A
Kch thc ( cm ) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Bng nhm ghi Bng nhm ghi Bng nhm vng Bng nhm vng Bng nhm cam Bng nhm cam Bng nhm xanh Bng nhm xanh Bng nhm en Bng nhm en Ch ghi Ch cam Ch vng Ch nu Ch navy 2.5 5 2 2.5 2 2.5 2 2.5 2 2.5 n v tnh Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Ghi ch
S TT
Tn NPL
S lng 116 86 157 117 123 110 126 137 101 123 650 1003 1148 127 245
Thnh tin 3.306.000 5.504.000 5.495.000 3.334.500 5.535.000 5.500.000 5.512.500 6.504.516 3.535.000 3.444.000 7.150.000 11.033.000 12.628.000 1.397.000 2.695.000 82.573.516
Tng cng s tn kho cui k
Chuyn thc tp tt nghip 2.3.2.1.2. Tham gia quan st kim k: Trc khi tham kim k Kim ton vin lp k hoch kim k nhm xc nh cc cng vic s phi lm v a ra nhng lu cho qu trnh quan st cuc kim k ti Cng ty K. Mt Kim ton vin cng hai tr l Kim ton vin ca Cng ty Cng ty c phn kim ton - T vn thu c c n cng tham d kim k vo ngy 31/12/2004 cng vi i din ca ban gim c, th kho, k ton hng tn kho, nhn vin kim k. Cc Kim ton vin c trch nhim quan st, nh gi th tc kim k, v phn nh cc nhn nh ca kim ton vin trn cc giy t lm vic. 2.3.2.1.3. i chiu kt qu kim k vi Bng tng hp hng tn kho. Sau khi c kt qu kim k Kim ton vin i chiu vi s d hng tn kho c tng hp t s sch ca Cng ty v khi lng, phm cht v n gi thy c s chnh lch gia thc t v s sch. Kim ton vin a ra nhn nh v vic kim k ti Cng ty K nh sau: " Cng ty K tin hnh kim k mt cch nghim tc, cn thn, c i din ca Ban gim c tham gia, bo m mc tiu l hng tn kho ca Cng ty u c kim k ti ch, u c cn, o, m v ghi chp li trong bin bn kim k" Kt qu i chiu c ghi nhn nh sau - S lng bng nhm ghi kch thc 5 thc t kim k l 66 nhng trn s sch li ghi l 76 - S lng ch cam thc t l 988 nhng trn s sch li ghi l 1003 - S lng ch nu thc t l 100 nhng s sch ghi l 127 Bt ton iu chnh N TK 138:1.102.000 Bng nhm ghi:640.000 Ch cam :165.000 Ch nu :297.000 C TK152:1.102.000 SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip 2.3.2.2. Kim tra chi tit vic tnh gi xut nguyn vt liu Trong khun ny Kim ton vic phi thc hin kim tra k thut tnh gi nguyn vt liu xut dng thng qua phng vn v kim tra trn s chi tit vt liu. Sau khi phng vn k ton vin v vic tnh gi xut ca cc nghip v xy ra trong k, Kim ton vin quan st thc hin ghi chp nghip v xut dng nguyn vt liu v chn mt s trang s trong s chi tit vt liu kim tra. Kt qu t c sau phng vn v quan st k ton vin thc hin l cch thc tnh gi ca k ton vin l tun theo nguyn tc quy nh ca Cng ty v ca ch Vit Nam. i vi vic kim tra trn s chi tit vt liu c th hin trong bng di y. V Cng ty K s dng phng php nhp trc xut trc nn Kim ton vin i chiu xut ca tng nghip v trn ct n gi trn ct tn vt t cui ngy trc . Mu s chi tit vt liu: Bng10: S chi tit vt liu M Nm 2004 Chng t SH NT Ni dung Nhp KL G TT KL Xut G TT KL Tn G TT
Kim ton vin tin hnh th tc tnh ton li gi vi mt s loi hng tn kho c chn i chiu vi kt qu tnh ton ca Doanh nghip trn bng tng hp X-N-T cho thy vic tnh gi ca Cng ty K l chnh xc hoc Kim ton vin c th ly kt qu t cc phn hnh khc c lin quan ti vic tnh gi. 3. Hon tt Kim ton v lp bo co Kim ton y l giai on cui ca cuc Kim ton tng hp kt qu m Kim ton vin thu thp c.Ch nhim Kim ton sot xt li ton b vn nh s lng bng chng Kim ton v cht lng ca nhng
Chuyn thc tp tt nghip bng chng thu thp c , quy trnh Kim ton c tun th theo k hoch Kim ton lp hay khng, cc s kin pht sinh sau Kim ton, thit k cc th tc Kim ton b sung cn thit trc khi kt thc Kim ton, tho lun vi ban gim c Cng ty khch hng thng nht v cc bt ton iu chnh. Cui cng sau khi xem xt thy cc bng chng thu c bo m c v tnh y v hiu lc ng thi ph hp vi nhn nh a ra v bo co ti chnh v hng tnkho th ch nhim Kim ton a ra kt lun Kim ton. Bng 11: Cng ty c phn kim ton - T vn thu Khch hng: Cng ty K Nin k ton: 31/12/2004 Bc cng vic Cc bt ton iu chnh -Bt ton iu chnh thi ht trong kim k N TK 138:1.102.000 Bng nhm ghi:640.000 Ch cam Ch nu :165.000 :297.000 Tham chiu Ngi thc hin Ngythc hin
C TK152:1.102.000 - Bt ton iu chnhhch ton sai nin k ton N TK155: 97. 532. 000 C TK632: 97. 532. 000
-
Bt ton iu chnh: N TK152:175.236.541 C TK 621: 175.236.541
Chuyn thc tp tt nghip Bng12 Cng ty c phn kim ton - T vn thu Khch hng: Nin k ton: Bc cng vic: Tham chiu: Ngi thc hin: Ngy thc hin:
Kt lun Kim ton Cng vic tin hnh Cng vic thc hin i vi hng tn kho tin hnh theo ng quy nh Cc vn pht sinh S d ti khon hng tn kho ch yu l nguyn vt liu v hng ho. Cc pht hin trong qu trnh kim ton c tm hiu v trao i vi cc bn lin quan. Cc chng t hch ton nhm nin cn tn ti v vi quy m ln. Cng tc qun l v mt vt cht hng tn kho v v mt s sch cn cha cht ch nn hng tn kho b thiu ht trong kim k. Kt lun Da vo kt qu cng vic thc hin, theo kin chng ti: . .
Chuyn thc tp tt nghip 4. Cng vic sau Kim ton ATC nh gi li ton b cng vic Kim ton . S nh gi c nhn nhn t hai pha c khch hng v bn thn Cng ty Kim ton. y l bc cui cng ca cuc Kim ton nhm rt kinh nghim, nng cao cht lng Kim ton trong nhng ln Kim ton sau. - nh gi t pha khch hng: Sau khi pht hnh Bo co Kim ton v Th qun l, Cng ty u ch tip nhn cc kin, nh gi nhn xt ca khch hng i vi dch v m Cng ty cung cp trn c hai mt u im v nhc im. Khch hng s cho kin xem dch v Kim ton m Cng ty cung cp c hp l v thi gian, phng php lm vic, thi lm vic ca Kim ton vin, cuc Kim ton c gy tr ngi cho khch hng hay khng, cc dch v m Cng ty t vn tho mn nhu cu ca khch hng hay cha...i vi Cng ty K, sau khi hon thnh cuc Kim ton, phn hi t pha Ban Gim c Cng ty cho thy, Ban Gim c Cng ty nh gi cao kt qu lm vic v tinh thn trch nhim ca cc Kim ton vin v hon ton tn thnh vi cc nhn xt, kin ngh ca Kim ton vin v nh gi cuc Kim ton mang li hiu qu thit thc cho Cng ty trong cng tc qun l ti chnh k ton. - nh gi trong ni b Cng ty: Sau mi cuc Kim ton, Cng ty t chc mt cuc hp vi s tham gia ca nhm Kim ton v Ban gim c Cng ty nhm nh gi ton b cuc Kim ton trn cc mt: nh gi vic lp k hoch Kim ton, nh gi vic thc hin Kim ton, nhng vn cn tn ng, nhng vn cn lu , nh gi s hi lng ca khch hng, nh gi cht lng lm vic ca cc Kim ton vin. Ngoi ra, Cng ty cn nh gi ph Kim ton v cc vn lin quan khc kt lun c nn tip tc Kim ton cho khch hng ln sau na khng. i vi Cng ty K, trng nhm Kim ton nhc nh cc Kim ton vin cn khc phc nhng hn ch khch quan v ch quan ca khch hng hon thnh cuc Kim ton ng thi
Chuyn thc tp tt nghip hn, trnh tnh trng vt qu ngy tho thun trong Hp ng Kim ton. Bc ny khng c th hin trn giy t lm vic ca Kim ton vin. - Gi mi quan h thng xuyn vi khch hng: Sau Kim ton, cng vic gi mi quan h thng xuyn vi khch hng cng c Cng ty tin hnh thng xuyn nhm mc ch duy tr v gi uy tn vi nhng khch hng truyn thng. Cng vic ny c thc hin di nhiu hnh thc khc nhau nh in thoi, th, fax...Cng ty cng thng xuyn thu thp nhng thng tin v khch hng v cung cp min ph ti cc khch hng cc quy nh mi v k ton, Kim ton, thu. Chnh nh bit coi trng vic gi quan h thng xuyn vi khch hng nn gip Cng ty c c mt s lng khch hng tng i ln ch sau hn 2 nm hot ng.
Chuyn thc tp tt nghip PHN 3: PHNG HNG V GII PHP HON THIN QUY TRNH KIM TON CHU TRNH hng tn kho
1. Nhng bi hc kinh nghim rt ra t cng vic thc hin Kim ton chu trnh hng tn kho do ATC thc hin Qua qu trnh tm hiu thc hin Kim ton ti ATC cho thy s lnh o ng n v khoa hc ca lnh o Cng ty rt nng ng trong khai thc m rng th trng ch ng trc tip trong qu trnh Kim ton. Lnh o trong Cng ty c nng lc v trnh v c bit l kinh nghim trong lng vc th trng Kim ton vit nam. Ngoi ra i ng cn b cng nhn vin tr trung nng ng c trnh k nng chuyn mn tt, sng to trong cng vic c o to 100% t cc trng i hc chuyn ngnh k ton v Kim ton v cc trng kinh t ngoi ng khc. Chng trnh Kim ton ca Cng ty c xy dng da trn s kt hp l lun v thc tin tuyt i tun th cc chun mc Kim ton, k ton vit nam. Hin nay Cng ty ATC gp phi s cnh tranh mnh t cc Cng ty Kim ton c b dy truyn thng khc, nhng ban lnh o khng coi y l mt kh khn n thun m cn coi y l ng lc Cng ty nng cao cht lng ca mnh khng nh v th trn th trng Kim ton vit nam. Mt kh khn chung l s non tr ca ngnh Kim ton vit nam nn cha c ting ni cao nht trong lnh vc ca mnh. Trong Kim ton do Cng ty thc hin di gc mt bi vit c nhn, bi vit xin a ra mt s nhn xt v kin ch quan t xut nhng gii php mang tnh ch quan. Trong giai on tip cn v lp k hoch Kim ton tng qut ATC thng c trng phng hay Kim ton vin cao cp tip cn vi khch hng. Cng vic ny c thc hin nhanh chng khng gy kh khn SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip cho khch hng, a ra cc yu cu ph hp do vic k kt hp ng oc thc hin mt cch nhanh chng. Th tc k kt hp ng c thc hin y nghim tc ph hp vi cc quy nh hin hnh ca php lut v hp ng kinh t v chun mc Kim ton vit nam. Trong giai on lp k hoch Kim ton Cc Kim ton vin lun ch trng thu thp tm hiu cc thng tin chi tit v khch hng tham gia vic quan st, phng vn, gp g trc tip vi ban gim c khch hng. Vic nh gi HTKSNB ca n v khch hng trong giai on ny c Cng ty thc hin rt tt. Kim ton vin nh gi c im yu im mnh ca khch hng ngay t giai on ny cho php Kim ton vin xc nh c phng php tip cn ph hp. Trong giai on thc hin Kim ton Trn c s lp k hoch y v thi gian, mc tiu, phm vi tin hnh Kim ton v da trn phntrnh Kim ton chun ca mnh, Cng ty c phn kim ton - T vn thu tin hnh Kim ton chi tit mt cch ton din. Trng nhm Kim ton lun bm st cng vic ca tr l v kim tra cng vic ca tr l. Cc vn pht hin lun c tho lun k cng vi thng nht cch gii quyt. Cc ti liu thu thp c nh s tham chiu mt cch h thng gip cho Kim ton vin v ngi sot lun c bng chng khi tra cu. Kim ton cc khon mc trng yu nh hng tn kho lun c Kim ton vin trc tip thc hin. Trong qu trnh Kim ton, mcd tip cn cc phn hnh Kim ton theo khon mc nhng Kim ton vin kt hp cht ch cc khon mc c lin quan lm gim bt thi gian Kim ton cho tng khon mc v gn kt cc mi quan h. Tuy nhin trong qu trnh Kim ton hng tn kho vn cn nhng tn ti sau: - Do hn ch v thi gian nn phn ln Kim ton vin ca Cng ty khng th trc tip tham d cc cuc kim k ti n v vo ngy kt thc SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip nin . V vy Kim ton vin thng da vo kt qu kim k ca n v a cho lm kt qu nh gi. - Trong nhiu cuc Kim ton m hng tn kho c tiu chun k thut phc tp nn cn c cc chuyn gia i cng nh gi hng tn kho hp l hn. - Trong qu trnh chn mu, Kim ton vin vn ch yu da vo kinh nghim bn thn v thng la chn nhng mu c quy m ln. iu ny lm hn ch tnh i din ca mu chn. Trong giai on kt thc Kim ton ATC lun thc hin r sot loi ton b cng vic Kim ton ca giai on trc . Vic thc hin ny c thc hin bi trng nhm Kim ton v sau l ban gim c Cng ty trc khi pht hnh bo co Kim ton chnh thc. Kt lun Kim ton trong bo co kim ton chnh thc c a ra mt cch c lp khch quan, chnh xc vi thc t to c s tin cy ca ngi quan tm. Trong qu trnh Kim ton chu trnh hng tn kho Kim ton vin lun lin h vi kt qu ca Kim ton chi trnh khc khng nh tnh c tht ca cc nghip v v hng tn kho. Cc th tc Kim ton lun bm st mc tiu trnh th tc khng c hiu qu tt. Kim ton vin lun thn trng xem xt bng chng i vi mt sai st pht hin tm ra nguyn nhn ca sai st . 2. Phng hng v gii php nhm hon thin quy trnh Kim ton chu trnh hng tn kho Vn v tm hiu h thng kim sot ni b Khi tm hiu h thng kim sot ni b ca khch hng ATC hay dng bng tng thut v bng phn tch sot xt h thng kim sot ni b Cng ty khch hng. iu ny i khi gy kh khn cho ngi c hn l s thun tin trong khi hnh dung cc cng on v cc th tc kim sot thc hin.Theo kin c nhn ngi vit ATC nn dng lu trong vic m t h thng kim sot ni b c th gip ngi c nhanh chng thy SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip c.Vic s dng ny gip KTV nhanh chng tin hnh cng vic m khng b st cc vn quan trng. Cng ty nn vn dng c m t bng tng thut, bng phn tch sot xt, lu v cc bin php khc s t hiu qu cao nht. Vn h s Kim ton H s Kim ton l phng tin lu gi mi thng tin v khch hng cng nh giy t lm vic Kim ton vin trong qu trnh Kim ton. H s Kim ton lu gi tt c bng chng thu thp c trong qu trnh Kim ton, cc kin Kim ton vin, cc chng minh v chuyn mn v php l cho cng vic Kim ton lm c s cho cuc Kim ton. Trn c s l thuyt c trang b khi xem xt h s Kim ton ca ATC em xin a ra kin ATC nn ch trng hn trong phn ny h s Kim ton c y v khoa hc, cc th tc Kim ton cn c lu li c th khi Kim ton vi mi Cng ty khch hng, cc thng tin v s liu v cc thng tin v Cng ty khch hng cn c y hn lm t liu cn thit vi cng tc o to ca ATC cng nh gip khch hng tho mn khi tip cn vi h s Kim ton. 3. Nhng kin ngh nhm hon thin quy trnh Kim ton chu trnh hng tn kho. Trong iu kin nn kinh t th trng hin nay th Kim ton c lp tr thnh mt cng c qun l kinh t hu hiu i hi s n lc ca nh nc v cc Cng ty Kim ton. nng cao cht lng Kim ton hng tn kho cn s h tr t pha Nh nc, Quc hi, B ti chnh...Do vy tip tc s nghip i mi kinh t, y mnh cng ngh ha, hin i ha v mc tiu dn giu nc mnh, nhim v pht trin kinh t trong nhng nm trc mt l phi pht huy cao nht cc ngun lc, cc tim nng, cc li th, khc phc kh khn v nhng vn ny sinh, to s pht trin nhanh, bn vng. Vi t cch l b phn cu thnh quan trng ca h thng cng c qun l ti chnh trong nn kinh t th trng m ca v hi nhp, k ton, Kim ton,
Chuyn thc tp tt nghip cc chnh sch v thu cn tip tc hon thin, pht trin trn c s nhng gii php sau: i vi nh nc: to lp v hon thin c s php l chung cho hot ng Kim ton. Hin nay nghnh Kim ton c tch khi s qun l ca B ti chnh v chnh thc trc thuc s qun l chnh ph, y l mt thun li ngnh Kim ton pht huy c li th ca mnh, nng cao cht lng Kim ton cng nh khng nh vi tr ca mnh. Cn phi tip tc son tho v ban hnh nhng chun mc Kim ton khc trn c s vn dng c chn lc cc chun mc Kim ton quc t, pht trin cc tin l c ph bin rng ri ph hp nn kinh t Vit Nam. Ngoi ra cn phi c lut Kim ton c th c ban hnh c cc thng t hng dn thc hin. Kt qa Kim ton phi c cc c quan thu cng nhn. i vi cc Cng ty Kim ton: Phi thng xuyn bi dng nghip v cho cc nhn vin, tng cng giao lu vi cc Cng ty khc cng nhau hc hi trao i kinh nghim ngh nghip. To iu kin cc nhn vin trong Cng ty c tip cn nhanh vi cac chnh sch, quyt nh mi ca nh nc v lnh vc ti chnh. M rng quan h vi cc Cng ty Kim ton nc ngoi l iu cn thit trong xu th hi nhp khi m c s t cc Cng ty Kim ton Vit nam c quc t cng nhn v cht lng Kim ton v cc Cng ty Kim ton nc ngoi chim u th hn l cc Cng ty trong nc. qu trnh Kim ton c thc hin c hiu qu tai chnh Cng ty ATC, th Cng ty cn thc hin mt s vic sau: Mt l: Cn tuyn dng thm i ng nhn vin gim nh cng vic ca cc Kim ton vin, v cn c ch bi dng tha ng cho cc Kim ton vin mt mt to thun li cho h c cuc sng n nh mt mt khuyn khch h lm vic vi hiu qu cao. Hai l: ngoi phng php chn mu theo xt on, cc Kim ton vin cn p dng cc phng php chn mu khc m bo mu c chn c tnh i din cao. SV: L Chung - Kim ton 43A
Chuyn thc tp tt nghip Kt lun Qua qu trnh thc tp ti Cng ty c phn Kim ton - T vn thu vi mc ch tm hiu v cng tc Kim ton Bo co ti chnh ni chung v Kim ton chu trnh Hng tn kho ni ring gip em hiu r hn nhng kin thc hc ti trng, ng thi c tip thu kinh nghim thc t trong vic trin khai mt cuc Kim ton Bo co ti chnh ti 1 n v cung cp dch v Kim ton. V thi gian tm hiu thc t v trnh cn hn ch nn khng th trnh khi nhng thiu st, em mong nhn c nhng kin ng gp qu bu ca cc thy c gio trong Khoa K ton, cc c ch, anh ch ti Cng ty c phn kim ton - T vn thu. Cui cng em xin chn thnh cm n cc c ch, cc anh cc ch trong Cng ty c phn Kim ton - T vn thu v c bit TS. CHU thnh to iu kin v gip em hon thnh chuyn ny.
Danh mc cc t vit tt
1. BCKT 2. BCTC 3. CTKT 4. SXC 5. ATC 6. VAT 7. HTKSNB 8. HTKS 9. HTKT 10.NCTT 11.KHKTTT 12.KTV 13.THCP 14.TK 15.HGB 16. KCCP 17.GTGT : : : : : : : : : : : : : : : : : Bo co Kim ton Bo co ti chnh Chng trnh Kim ton Sn xut chung Cng ty c phn Kim ton - T vn thu Thu gi tr gia tng H thng kim sot ni b H thng kim sot H thng k ton Nhn cng trc tip K hoch Kim ton tng th Kim ton vin Tp hp chi ph Ti khon Hng gi bn Kt chuyn chi ph Gi tr gia tng
Mc lc
Li ni u................................................................................................ 1 Phn I: C S L LUN CA KIM TON chu trnh hng tn kho TRONG KIM TON BO CO TI CHNH. ................. 2 I - CHU TRNH hng tn kho VI VN KIM TON ............ 2 1. Bn cht v chc nng ca chu trnh hng tn kho nh hng ti cng tc Kim ton. .......................................................................................... 2 1.1. c im chung v chu trnh hng tn kho .................................. 2 1.2. Chc nng ca chu trnh. .............................................................. 3 2. c im hch ton hng tn kho nh hng n Kim ton............. 6 2.1. V nguyn tc k ton. ................................................................. 6 2.2. V phng php tnh gi............................................................... 7 2.3. V phng php hch ton chi tit hng tn kho. ........................ 8 2.4. V phng php hch ton tng hp hng tn kho: ..................... 8 3. Chng t v s sch c lin quan n chu trnh hng tn kho ............ 9 4. Mc tiu Kim ton ....................................................................... 10 II: NI DUNG KIM TON CHU TRNH hng tn kho TRONG KIM TON BO CO TI CHNh. .................................... 11 1. Cc phng php tip cn Kim ton i vi chu trnh hng tn kho. ....11 2. Kim ton chu trnh hng tn kho ..................................................... 12 2.1. Lp k hoch Kim ton chu trnh hng tn kho ....................... 12 2.2. Thc hin Kim ton chu trnh hng tn kho ............................. 23 2.2.1. Qu trnh kim sot ni b v th nghim kim sot vi chu trnh................................................................................................ 24 2.2.2. Thc hin th tc phn tch. ................................................ 26 2.2.3. Thc hin cc th tc Kim ton chi tit............................. 28 2.2.3.1. Kim tra chi tit nghip v hng tn kho .................... 28 2.2.3.2. Kim tra chi tit s d hng tn kho ........................... 31 2.2.3.2.1. Quan st kim k vt cht hng tn kho................ 32 2.2.3.2.2. Kim tra chi tit qu trnh tnh gi v hch ton hng tn kho. ......................................................................... 35 2.3. Kt thc cng vic Kim ton .................................................... 37
Chuyn thc tp tt nghip PHN 2: THC TRNG KIM TON CHU TRNH hng tn kho trong kim ton bctc do cng ty atc thc hin........... 39 I: gii thiu v Cng ty c phn Kim ton - T vn thu......................................................................................................... 39 1. Qu trnh hnh thnh v pht trin ..................................................... 39 2. c im t chc qun l ca Cng ty. ............................................. 40 2.1. c im ..................................................................................... 40 2.2. Quyn hn................................................................................... 40 2.3. Cc mi quan h. ........................................................................ 41 2.4. Chc nng ca cc phng ban trong Cng ty. ............................ 41 3. Cc loi hnh dch v ca Cng ty. .................................................... 42 4. Khch hng ca Cng ty.................................................................... 44 5. Chng trnh Kim ton ca Cng ty. ............................................... 45 II. thc trng Kim ton chu trnh hng tn kho trong Kim ton bo co ti chnh do Cng ty c phn kim ton - T vn thu thc hin. ............................ 49 1. Lp k hoch Kim ton chu trnh hng tn kho .............................. 49 1.1. Chun b k hoch Kim ton .................................................... 49 1.2. Thu thp thn tin c s v khch hng ....................................... 49 1.3. Thu thp thng tin v ngha v php l ca Cng ty khch hng .....50 1.4. Th tc phn tch s b .............................................................. 50 1.5. nh gi tnh trng yu v ri ro ............................................... 51 1.6. Tm hiu v h thng k ton v h thng kim sot ni b ...... 51 2. thc hin Kim ton ......................................................................... 54 2.1. Thc hin cc th nghim kim sot .......................................... 54 2.2. Thc hin cc th tc phn tch .................................................. 55 2.3. Kim tra chi tit .......................................................................... 58 2.3.1. Kim tra chi tit nghip v ................................................. 59 2.3.1.1. Kim tra s d trn cc ti khon hng tn kho ........... 60 2.3.1.2. Kim tra tnh c thc ca nghip v pht sinh trn s sch ............................................................................................ 62
Chuyn thc tp tt nghip 2.3.1.3. Cng vic tip theo c Kim ton vin thc hin kim tra tnh y , tnh chnh xc, tnh phn loi v tnh trnh by. ............................................................................................ 64 2.3.2. Kim tra chi tit s d ......................................................... 68 2.3.2.1. Kim k hng tn kho ca Cng ty K .......................... 68 2.3.2.1.1. Tng hp s liu v hng tn kho ca Cng ty A . 69 2.3.2.1.2. Tham gia quan st kim k:................................... 71 2.3.2.1.3. i chiu kt qu kim k vi Bng tng hp hng tn kho.......................................................................................... 71 2.3.2.2. Kim tra chi tit vic tnh gi xut nguyn vt liu ..... 72 3. Hon tt Kim ton v lp bo co Kim ton .............................. 72 4. Cng vic sau Kim ton ................................................................. 75 PHN 3: PHNG HNG V GII PHP HON THIN QUY TRNH KIM TON CHU TRNH hng tn kho ........................ 77 1. Nhng bi hc kinh nghim rt ra t cng vic thc hin Kim ton chu trnh hng tn kho do ATC thc hin ........................................................ 77 2. Phng hng v gii php nhm hon thin quy trnh Kim ton chu trnh hng tn kho ...................................................................................... 79 3. Nhng kin ngh nhm hon thin quy trnh Kim ton chu trnh hng tn kho. ...................................................................................................... 80 Kt lun .................................................................................................. 82
Chuyn thc tp tt nghip Danh mc cc t vit tt ............................................................ 83
Chuyn thc tp tt nghip danh mc ti kiu 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. H thng chun mc Kim ton vit nam. Nh xut bn ti chnh 3. Kim ton. PTS Vng nh Hu, PTS on Xun Tin. Nh xut bn Ti Chnh, H Ni 1996. 4. L thuyt Kim ton. Gs.Ts Nguyn Quang Quynh. Nh xut bn Ti chnh 2001. 6. Tp ch k ton, Kim ton. 7. Kim ton ti chnh. Gs.Ts Nguyn Quang Quynh. Nh xut bn ti chnh 2001. 8. Cc ti liu lm vic ca Kim ton vin. 9. Mt s Lun vn v Bo co thc tp tham kho v chu trnh Hng tn kho.
Chuyn thc tp tt nghip B ng ph l c chng trnh ki m ton hng t n kho Tm hiu h thng kim sot ni b TT Cc vn cn tm hiu Tr li Tham chiu 1 c im sn xut kinh doanh ca n v lin quan n hng tn kho c im v tnh cht ho l ca cc loi hng tn kho 2 3 S lng kho hng a ch tng kho Tm hiu v qu trnh nhp hng: c t trnh ca b phn mua hng khng, t trnh c c lnh o ph duyt khng, c c cc cn b am hiu v hng ho nh gi khi mua v khi nhp kho khng, yu cu tham kho th trng l gi mua hp l 4 V quy trnh xut hng: c t trnh, lnh xut hng khng, lnh xut c c lnh o ph duyt khng, i vi vt t n v thc hin xut theo nhu cu thc t hay theo nh mc tiu hao vt t. 5 Tm hiu quy trnh lun chuyn chng t theo di hng tn kho c tun theo cc quy nh hin hnh ca nh nc khng. 6 Kho st ti xng sn xut v chi ph sn xut: C b phn theo di qu trnh sn xut
Chuyn thc tp tt nghip ti phn xng, xem xt cc bin bn ca b phn kim sot cht lng, xem xt qui trnh v th tc kim k sm phmv nh gi sn phm d dang. 7 Kim sot qu trnh bo qun hng tn kho: Xem xt cc qui nh ca n v v bo qun v bo v hng ho, vt t ti cc kho tng, bn bi, xng sn xut i vi cc vt t c gi tr ln, c tnh cht l ho ring, n v c bin php bo v v bo qun khng, c s kim sot ca cc c quan chc nng t bn ngoi khng. 8 Kim sot qu trnh hng gi bn: n v c cc qui nh ni b kim sot gi tr v s lng hng gi bn khng, c c theo di chi tit theo tng ca hng khng, i l khng? 9 Kho st h thng s sch v chng t k ton: c c m v lu tr ng qui nh khng, c c i chiu thng xuyn gia k ton vt t v th kho khng? 10 Phng php xc nh gi nhp kho, xut kho. Chnh sch lp d phng.
Chuyn thc tp tt nghip Th tc phn tch. Ni dung TV Phn tch, so snh s d hng tn kho ca nm trc vi nm nay, c cu s d tng loi hng tn kho. Tnh ton v phn tch t trng hng tn kho trn tng ti sn, trn doanh thu v trn gi vn ri so snh bin ng gia cc k. Xc nh nguyn nhn bin ng ln nh: ng sn phm, thay i nh mc d tr hng tn kho Phn tch nh gi c th khon mc sn phm d dang, xc nh t trng trong tng s hng tn kho. nh gi tnh cht ph hp ca khon mc ny. K Tham chiu
Kim tra chi tit. Tham chiu. Ngi thc hin.
Chng trnh lm vic. 1/ - i chiu s liu (s d u k, cui k, s pht sinh trong k). Gia bn cn i k ton, bn cn i s pht sinh vi s ci ti khon, bo co ti chnh nm trc ( c Kim ton hoc c quan c thm quyn ph duyt), bin bn kim k. Gia s ci ti khon vi s chi tit, bng tng
Ngy.
Chuyn thc tp tt nghip hp nhp - xut - tn hng tn kho. 2/ Kim tra chi tit: A/ - i vi ti khon 152, 153. A.1/ - Lp bn tng hp (hoc lit k) cc quan h i ng ti khon. A.2/ - Lp mu chn kim tra chng t Vi cc i ng ln phi kim tra k ni dung v 100% chng t gc i km. T phn tch s bin ng s d cui cc thng trn, kim tra chng t cc thng c pht sinh ln. Cc phiu nhp, phiu xut ca cc loi vt t, cng c tn kho. A.3/ - Ni dung kim tra. Tnh nht qun trong vic tnh gi vt t nhp xut. i chiu vi th kho v kim tra xem k ton c ghi chp y , kp thi cc ngip v nhp, xut vt t. Kim tra tnh hp php, hp l v y ca chng t nhp kho. Kim tra tnh chnh xc gia s k ton v chng t pht sinh.
Chuyn thc tp tt nghip So snh thc t tiu th vi nh mc tiu hao vt t (nu c). Bin bn kim k: Nu khng c iu kin tham gia kim k thc t ti n v, Kim ton vin cn thu thp c cc bng chng v tin hnh kim k ti n v nh: quyt nh thnh lp ban kim k, cc cn b trong ban tin hnh kim k thc t, cn b kim k am hiu v vt t. Kim tra tnh hp l ca mu chn, xem xt kh nng m rng mu chn. B/ - i vi TK 155: Cc bc kim tra chi tit c tin hnh tng t i vi TK 152, 153. Tuy nhin cn lu : Quy trnh xut kho thnh phm ti n v: c qui nh v thc hin nh th no? Gi xut kho: phng php tnh, phng php ny c ph hp vi hot ng kinh doanh thc t ti n v khng, c nht qun khng? i chiu sn lng xut kho vi vic hch ton doanh thu, gi vn: c ph hp, chnh xc khng? C/ - i chiu TK156. Cc bc kim tra chi tit c tin hnh tng t i vi TK 152, 153. Tuy nhin cn lu : Cc ln xut bn cui cng c ph hp vi cc
Chuyn thc tp tt nghip ho n ghi nhn doanh thu khng?
D/ - i vi TK 157: Ti khon ny cn c qun l nh mt ti khon cng n phi thu, do cn l : Kim tra cc hp ng i l hoc nhn hng gi bn. Kim tra vic hch ton v theo di chi tit theo tng i tng (i l, ca hng hoc cc c s gi bn khc). Kim tra v i chiu s liu vi xc nhn ca cc i tng ny v lng hng bn gi. E/ - i vi TK 154: Lp biu quan h i ng ti khon. Nu c i ng bt thng cn kim tra k ni dung chi tit v cc chng t km theo. Lp bng theo di s bin ng theo tng thng v phn tch s bin ng gia cc thng, tm hiu r nguyn nhn ca s bt thng (do gi c th trng hay do cc nguyn nhn khc). Tm hiu phng php tnh gi thnh sn phm ti n v c ph hp vi m hnh t chc sn xut khng, c nht qun trong k khng. Tm hiu qui trnh sn xut sn phm v m hnh t chc sn xut ca n v, t rt ra kt lun v cc vn : + i tng tp hp chi ph v i tng tnh
Chuyn thc tp tt nghip gi thnh, ch ph no c tp hp trc tip, chi ph no c phn b. + Phng php tp hp chi ph v phng
php tnh gi thnh. + Nguyn tc nh gi sn phm d dang cui k, nguyn tc ny c hp l v nht qun khng? F/ - i vi TK 159: Kim tra c s ca vic trch lp d phng gim gi hng tn kho ti n v. Kim tra vic thc hin trch lp d phng v x l cc khon d phng c ng cc qui nh hin hnh khng? 3.2/ - Xem xt cc Bin bn kim tra ca cc on thanh tra ti cc n v, cc bin bn kim tra thng xuyn hoc bt thng ca cc cn b k thut ti n v. 3.3/ - i chiu vi cc phn hnh Kim ton khc c lin quan. 4/ Kim tra v hon thin giy lm vic.
Chuyn thc tp tt nghip B ng ph l c: K hoch Kim ton 1.Ni dung v thi gian thc hin Kim ton. - T / /-/ /. - Thc hin Kim ton ti vn phng Cng ty. - Kim ton chu trnh hng tn kho. Ni dung.
- T ngy //-//.
- Hon thin file Kim ton. - Tp hp s liu v lp d tho bo co Kim ton.
- T ngy //-//. - T ngy //-//.
- Gi d tho bo co Kim ton. - Tho lun v thng nht s liu trn Bo co Kim ton.
- Mt ngy sau khi nhn.
- Pht hnh bo co Kim ton chnh thc.
- kin cui cng ca khch hng v Bo co Kim ton. 2. Nhm Kim ton v phn cng cng vic. a. Nhm Kim ton: - L Thnh Cng. Gim c. Ch nhim Kim ton.
Chuyn thc tp tt nghip - on Th Ka. - Trn Thu Giang. - Nguyn Th Thanh Nhn. b. Phn cng cng vic: - Kim sot chung. + Sot xt h s Km ton, kim sot cht lng cuc Kim ton. + Kim tra tho lun vi nhm Kim ton v cc vn sai st hay ri ro pht sinh. + Tho lun v thng nht on Th Ka. vi khch hng v bo co ti chnh c Kim ton. + Pht hnh bo co Kim ton, ph trch thc hin vic Kim ton. - Ph trch vic thc hin Kim ton. + Lp k hoch Kim ton. + Tm hiu v nh gi tnh on Th Ka. hnh hot ng ca khch hng, h thng kim sot ni b ca khch hng. + Kim sot qu trnh thc hin Kim ton trc khi trnh gim c. L Thnh Cng. Thu Giang, Thanh Nhn. Thu Giang. on Th Ka. Thu Giang, Thanh Nhn. on Th Ka. L Thnh Cng. Kim ton vin. Kim ton vin. Ngi thc hin.
Chuyn thc tp tt nghip + Tng hp kt qu Kim ton. + Lp d tho bo co Kim ton. + Tho lun vi nhm Kim ton v cc vn sai st hay ri ro ca khch hng. + Tho lun v thng nht vi khch hng v cc vn trn. + Pht hnh bo co Kim ton. - Kim ton cc phn hnh chi tit. Thu Giang. Thanh Nhn. Thu Giang, Thanh Nhn. on Th Ka.
+ Chu trnh hng tn kho.
Thu Giang.
Ph duyt bi. Gim c. Ngy: //-//.
Trn Thu Giang.
Ngy: //- //.
Nhn xt ca gio vin hng dn
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Tai Chinh Ke Toan KT

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Chuyn thc tp tt nghip Li ni u Trong nn kinh t th trng, Kim ton tr thnh nhu cu tt yu i vi vic nng cao hiu qu hot

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

cc TK621- chi ph nguyn vt liu trc tip, TK 627- chi ph sn xut

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

I: gii thiu v Cng ty c phn Kim ton - t vn thu

SV: L Chung - Kim ton 43A

Ph Gim c Ph trch mng t vn thu

Ph Gim c Ph trch mng Kim ton

Phng Kim Ton Nghip V I

Phng Kim Ton Nghip V II

Phng Kim Ton XDCB

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

Lp k hoch Kim ton

Thc hin Kim ton

Kt thc Kim ton

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

Chuyn thc tp tt nghip

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

C-Tnh y E-Tnh hin hu A-Tnh chnh xc

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

SV: L Chung - Kim ton 43A

Chuyn thc tp tt nghip 2.3.1. Kim tra chi tit nghip v

Bng tng hp NXT

S chi tit vt liu

S ci TK154 S ci TK155 S ci TK156 S ci TK khc Trong : :

i chiu, kim tra tnh hp l v chnh xc ca php tnh v

Tham chiu: Ngi thc hin: Ngy thc hin:

3/CPSXKDDD 5/ DP GGHTK 12.400

2.040.673.335 1.818.713.335 221.960.000

2.964.412.595 2.663.768.098 309.202.398