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Bi tp kim ton

Cu 1: trnh by cc cng vic phi lm trong giai on kt thc kim ton.Cu 2: in ng hoc sai vo cc cu sau y v gii thch ngn gn:

1. Theo quan im hin i, kim ton c hiu l kim ton bo coti chnh.

2. nh gi h thng kim sot ni b ca doanh nghip l nhm xcnh cc th tc kim ton cn p dng v s lng bng chng cnthu thp.

3. Nht nh mi nhn vin trong cng ty kim ton c lp cn phic lp vi khch hng kim ton ca mnh.

4. Trong qu trnh kim ton, kim ton vin pht hin ra mt k tonvin bin th tin t khch n bng cch khng ghi s k ton v chora rng l sai st.

Cu 3: chn cu tr li thch hp nht trong cc cu sau y:1. Trong cc cuc kim ton, khi kim ton vin nhn thy rng ti sn

c nh tng r rt th kim ton vin suy lun rng Vn bng tingim, xy dng c bn gim, phi tr nh cung cp tng. Vy theo

cch kim ton vin p dng phng php kim ton :a. Phng php kim ton cn i. c. Phng php i chiu logic. b. Phng php i chiu trc tip. d. Phng php iu tra.

2. Tng hp t m hnh Kim ton Nh nc trn th gii, chc nng bt kin ca Kim ton Nh nc c thc hin bng phng thc:a. Phn quyt ca quan ta. c.Bao gm c hai trng hp trn. b. T vn. d.Phng php iu tra.Cu 4: Trong khi kim ton bo co ti chnh kt thc ngy 31/12/N cacng ty c phn Mai Phng, kim ton vin pht hin ra mt s sai stnh sau: (n v tnh 1.000.000 ng)

1. Cng ty mua 1 thit b bn hng vi tng gi tr thanh ton 110 (baogm vo thng 4/200c thu VAT10%) vo thng 4/N. Ngun vncng ty s dng b p c ly t ngun vn u t xy dng c

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bn. Thi gian s dugj ca ti sn l 10 nm. K ton cng ty bqua qun khng ghi s nghip v ny.

2. Trong nm cng ty thanh l mt TSC dng trong qun l doanhnghip, s ph liu thu hi nhp kho l 30, k ton hch ton nh

sau:N TK 152: 30C TK : 30

3. Khu tr nhm n phi tr nh cung cp Y vo n phi thu ca cngty Z lm gim n phi thu ca cng ty Z t 228 xung cn 98.

4. trong thng 12/N k ton cn c vo s tin lng tnh ra phi trcho cng nhn trc tip sn xut l 67 v hch ton nh sau:

N TK 622: 67C TK 138: 67

5. Doanh nghip c hng mt khon gim gi 10% ca 1 l hng dokm cht lng c ngi bn chp nhn. k ton nh khon

N TK 331 :77C TK 642 : 77

Bit rng tng gi tr c thu VAT 10% ca l hng ni trn l 770.6. n v mua 1 l hng tr gi 1.375 (bao gm 10% VAT ) hng giao

vo ngy 30/12/N. ti ngy 31/12/N ha n v nhng hng cha

v kho. n v khng ghi chp nghip v ny vo nm 200N, m chhch ton vo s sch k ton ghi hng nhp kho vo ngy02/01/200N+1. bit rng n thi im 31/2/200N n v cha tr ticho ngi bn.

Yu cu:- Nu nh hng (nu c ) ca mi sai st trn BCKT, BCKQKD- Lp bt ton iu chnh.

(bit rng thu sut TNDN l 28%, VAT 10%, VAT c tnh theo phng

php khu tr.)