Bao Cao Thuc Tap Tai Cong Ty Tnhh Kiem Toan Va Tu Van Thu Do

7/24/2019 Bao Cao Thuc Tap Tai Cong Ty Tnhh Kiem Toan Va Tu Van Thu Do

1/31

Bo co thc tp tng hp

Ng ThPhng Kim ton 48A 1

Mc lc

Li ni u ......................................................................................................4

CHNG I: TNG QUAN VCNG TY TNHH KIM TON TVNTH ...............................................................................................................6

1.1 Lch shnh thnh v pht trin ca cng ty TNHH kim ton, t

vn Th ..........................................................................................................6

1.2 c im hot ng ca cng ty TNHH kim ton v tvn Th

7

1.2.1 Ngnh nghkinh doanh .......................................................................71.2.2 Khch hng chyu ...............................................................................9

1.2.3 Kt quhot ng kinh doanh ..............................................................10

1.3 c im tchc qun l ...................................................................12

CHNG II:CIM TCHC KIM TON CA CNG TY

TNHH KIM TON TVN TH .........................................................15

2.1 c im tchc on kim ton ........................................................ 15

2.2 c im tchc cng tc kim ton .................................................. 15

2.2.1 Qu trnh k kt hp ng v thothun dch vkim ton................18

2.2.2 Qu trnh tng hp xy dng khoch kim ton............................... 18

2.2.3 Qu trnh kim ton ti n v ..............................................................18

2.2.4 Tng hp v xl kt qukim ton ....................................................19

2.2.5 Pht hnh dtho bo co kim ton ..................................................20

2.2.6 Tng hp xl cc vn , sliu sau kim ton ................................ 20

2.2.7 Pht hnh bo co kim ton chnh thc .............................................21

2.2.8 Xl sau pht hnh bo co kim ton, hu hp ng....................... 21


2/31

Bo co thc tp tng hp


2.2.9 Sn phm dch vkim ton .................................................................21

2.3 c im tchc hskim ton .......................................................22

2.4 Kim sot cht lng kim ton ........................................................... 23

CHNG III: NHN XT V CC GII PHP HON THIN HOT

NG CA CNG TY TNHH KIM TON, TVN TH ................ 26

3.1 Nhn xt vhot ng ca cng ty TNHH kim ton, tvn Th

.............................................................................................................................26

3.1.1 u im ................................................................................................. 26

3.1.2 Tn ti ...................................................................................................27

3.2 Gii php xut hon thin hot ng ti cng ty TNHH kim

ton, tvn Th .......................................................................................... 28


3/31

Bo co thc tp tng hp


Danh mc tvit tt

BCTC: bo co ti chnh

DN: Doanh nghip

G: Gim cKTV: kim ton vin

TP HCM: Thnh phHCh Minh

TTCK: Thtrng chng khon

XDCB: xy dng cbn

Danh mc sbng biu

S1.3 Squn l cng ty TNHH kim ton tvn Th

S2.1 Trnh tthc hin cng tc kim ton ti CACC

Biu 1.2 Doanh thu v li nhun sau thu

Biu 1.2.2: cc lnh vc hot ng ca cng ty


4/31

Bo co thc tp tng hp


Li ni u

Chcch y vi nm, khi ni n kim ton nhiu ngi khng bit l

nghg th nhng nm gn y kim ton ang trthnh ngnh nghc coi

trng v u tin pht trin, mt sla chn ca nhiu bn trti nng. iu

khng nh spht trin vt bc ca ngnh nghny, c bit l sln mnh

ca cc cng ty kim ton c lp nc ngoi ti Vit Nam cng nhcc cng

ty kim ton Vit Nam. Cng vi s ra i ca TTCK, trong thi gian ti s

lng cc tchc pht hnh, nim yt v kinh doanh chng khon sngy cng

gia tng, do i hi cc dch vkim ton trong lnh vc ny sphi tng c

v s lng v cht lng. Hin nay, ti Vit Nam th phn ln cc cng tykim ton trong nc u l cc cng ty nhv mi thnh lp, cha c kinh

nghim trong kim ton c bit l kim ton cc cng ty nim yt chng

khon. Cng ty TNHH kim ton tvn Th cng l mt trong snhng

cng ty kim ton Vit Nam non trv ang trong qu trnh hon thin cng tc

t chc kim ton cc cng ty nim yt trn sn chng khon. Qua qu trnh

thc t thc tp v tm hiu ti cng ty, em c bsung nhiu kin thcthc tvhot ng kim ton v nhn thy nhng kh khn ca kim ton c

lp Vit Nam trong mi trng cnh tranh trong sn chi mi WTO. Chnh v

vy, em la chn thc hin bo co thc tp tng hp vCng ty TNHH kim

ton v tvn Th. Da trn nhng kin thc c hc vbmn kim

ton cng vi snghin cu thm ti liu chuyn ngnh, cc vn bn php quy

nh nc ban hnhcng nhqu trnh tm hiu hot ng kim ton c

lp thc tin ti cng ty v schdn ca thy gio hng dn thc tp em

hon thnh bo co ny. Bo co gm c 3 phn chia thnh 3 chng:


5/31

Bo co thc tp tng hp


Chng I: Tng quan vcng ty TNHH kim ton tvn Th

Chng II: c im tchc kim tan ca cng ty TNHH kim ton tvn

Th

Chng III: Nhn xt v cc gii php hon thin hot ng ca cng tykim ton tvn Th.

Bi vit cn nhiu sai st do shn chvkin thc v thi gian nghin cu

nn em rt mong snhn xt nh gi ca thy c. Em xin chn thnh cm n

shng dn nhit tnh mang tnh nh hng ca thy gio hng dn PGS.

TS inh Trng Hanh.

Sinh vin thc hin

Ng ThPhng

H Ni, ngy 30 thng 1 nm 2010


6/31

Bo co thc tp tng hp


CHNG I: TNG QUAN VCNG TY

TNHH KIM TON TVN TH

1.1

Lch shnh thnh v pht trin ca cng ty TNHH kim ton, tvn Th

Cng ty Kim ton T vn Th CACC - Capital Auditing

consultancy companyc BTi Chnh v SKhoch v u TTP H

Ni cp php ng k kinh doanh ln u ngy 22/5/2006 theo giy chng nhn

ng k doanh s: 01 02 02 64 76;

Tn hiu Capital Auditing - CACC c Cc Shu Tr TuVit nam cp

vn bng bo hcho ngnh nghkim ton, tvn ti chnh, kton, thu

Cng ty c trschnh ti 16 D6 KQU Thanh Xun Thanh Xun Bc

Thanh Xun - TP H Ni, chi nhnh ti TP HCM, Vit Tr, vn phng i

din ti Hi Dng, Qung Ninh, Ho Bnh.

Vn iu l2 000 000 000

Website: http://caccvn.net

Email: [email protected]

CACC l doanh nghip kim ton hot ng hp php trong lnh vc kim

ton, kton, xc nh gi trdoanh nghip cphn ho, tvn thu, tvn

ti chnh, t vn qun l, t vn nh gi doanh nghip, c phn ho doanh

nghip. Cng ty Kim ton Tvn Thbng vic cng tc vi cc php

nhn chuyn ngnh ti chnh kton kim ton trong nc, quc tv cc

cng tc vin ang lm vic trong cc B, Ngnh, doanh nghip ln gpphn a dng ha dch v cung cp ti khch hng vi chun mc v cht

lng c tha nhn ti Vit nam; Theo quy nh ti Vit Nam, cc cng ty

kim ton phi c vn iu lti thiu l 2 000 000 000 mi iu kin kim

ton cng ty nim yt trn sn Chng Khon v CACC l mt trong s35 cng


7/31

Bo co thc tp tng hp


ty kim ton c chp thun kim ton cho cc t chc pht hnh, t chc

nim yt v tchc kinh doanh chng khon nm 2010.

1.2c im hot ng ca cng ty TNHH kim ton v tvn Th

1.2.1

Ngnh nghkinh doanh

Cng ty Kim ton Tvn Th l doanh nghip Kim ton hot ng

hp php trong lnh vc kim ton, kton, xc nh gi trdoanh nghip c

phn ha, tvn thu, tvn ti chnh, tvn qun l, tvn nh gi doanh

nghip, cphn ho doanh nghip;

Hng nm, ph hp vi Chun mc Kim ton Vit nam hin hnh, Cng ty

Kim ton Tvn Th c BTi chnh cp chng nhn Cng ty Kim

ton iu kin thc hin cung cp dch vkim ton v cc dch vtvn

chuyn ngnh. iu ny m bo iu kin php l cho cc sn phm dch v

ca Capital Auditing consultancy company

Tng hp cc dch vm CACC cung cp

Kim ton v cc dch vlin quan

Kim ton theo lut nh BCTC, cng trnh XDCB, u thu

Kim ton hot ng

nh gi hthng kim sot ni b

Bo co thm nh sliu theo mc tiu

Cc nh ga v xc nhn c bit

Kim tra bo co qu v bo co gia k

Chun bv tng hp BCTC

Tvn ti chnh Xc nh ccu v chin lc kinh doanh

Tvn thit lp h thng kim sot ni bhiu qucho DN, xy dng

quy chti chnh cho DN

Tvn qun l tit kim chi ph


8/31

Bo co thc tp tng hp


Tvn qun l tin lng v nhn s

T vn lp d n kh thi trong giai on u, t vn u t, la chn

phng n kinh doanh

Tvn thnh lp DN, cphn ho DN, tvn i vi cc DN tham giaTTCK

Tuyn dng chuyn vin

Dch vkton

Tvn chn la hnh thc sv tchc bmy kton

Tvn lp BCTC

Lm thu kton

Dch vkim ton ni b

Xy dng phng kim ton ni b

o to kim ton ni b

Phn tch hot ng

Son tho stay kim ton ni b

Thc hin dch vkim ton ni b

iu tra gian ln theo chim

Cc dch vkhc

Dch vchuyn i bo co

Dch vo to

Dch vnh gi ti sn

Dch vthu

C th thy l CACC c ccu dch vkh l a dng v ang y mnhhot ng tvn trong cc lnh vc vthu, kton, qun tr


9/31

Bo co thc tp tng hp


1.2.2 Khch hng chyu

Khch hng ca CACC bao gm cnhng doanh nghip c vn u ttrong

v ngoi nc, cc dn. Nm 2010 ti, CACC dkin phc vhn 200 khch

hng v hng trm hp ng kim ton dn vn u tXDCB.Vn u ttrong nc

Cc n vthnh vin trc thuc BCng nghip

Cc n vthuc Tp on Bo Vit

Cc n vthuc Tng cng ty Bu chnh Vin thng

Cc n vthnh vin trc thuc BNng nghip v Pht trin nng thn

Vit nam

Cc n vthnh vin Tng Cng ty Dt may Vit nam

Cc n vthnh vin Tng Cng ty Ha Cht Vit nam

Cc n vthnh vin Tng Cng ty Thp Vit nam

Cc n vthnh vin Tng Cng ty Khong sn Vit nam

Cc n vthnh vin Tng Cng ty LILAMA Vit nam

Cc n v thnh vin Tng Cng ty My ng lc v My Nng

Nghip

Cc doanh nghip a phng thuc cc Tnh, Thnh ph(HCh Minh,

Bnh Dng, H Ni, Khnh Ha, B Ra Vng Tu, Nng . . .)

Cc n vthnh vin Tng cng ty Sng ,

Tng cng ty xy dng H Ni

Vn u tnc ngoi

Cc doanh nghip thuc khu Cng nghip (KCN Sui Du Nha Trang,KCN Bnh Dng, KCN ng Nai,. . .)

Cc doanh nghip Nht Bn (cc doanh nghip va nh)

Cc doanh nghip M(doanh nghip vin thng, du kh)

Cc doanh nghip Hn Quc (Doanh nghip sn xut sn phm thc n)


10/31

Bo co thc tp tng hp


Cc doanh nghip ca Trung Quc (doanh nghip sn xut ckh)

Cc doanh nghip i Loan (doanh nghip sn xut ckh)

Cc doanh nghip ca Gemany ( Cc doanh nghip dt may, ckh)

Cc doanh nghip Australia (Khch sn, nh hng) Cc doanh nghip ca cc nc khc. . . ( Doanh nghip va v nh)

Vin khoa hc cng nghthng tin

Ngnh cng nghip t (nh my t Vinaxuki)

Vn dn

Cc Dn ODA - i squn Nht Bn trc tip gii ngn

Cc Dn phi chnh ph- Dn ti trva v nh

Dn ADB - Dn Ngn hng pht trin Chu

Cc dn thuc BLao ng - Cc phng chng tnn x hi

Dn thp i Ho Bnh to thp i 106 Hong Quc Vit

1.2.3 Kt quhot ng kinh doanh

Sau hn 3 nm hot ng v pht trin CACC trthnh mt trong nhng

cng ty kim ton uy tn v cht lng. Trong 3 nm va qua, CACC khng

ngng pht trin v ln mnh hn thhin qua stng cao slng hp ng

cng nhgi trmi hp ng v li nhun thu c.

n v: 1000

Ch tiu Nm 2007 Nm 2008 Nm 2009

Tng doanh thu 650000 975000 1500000

Li nhun trc thu 200000 450000 780000

Thu thu nhp doanh nghip 64000 144000 149600Li nhun sau thu 136000 306000 630400


11/31

Bo co thc tp tng hp


100 100

150

225 230

463.5

0

50

100

150

200

250

300

350

400

450

500

2007 2008 2009

Doanh thu

Li nhun sau thu

Biu 1.2.1 Doanh thu v li nhun sau thu

T biu trn ta c th nhn thy, doanh thu v li nhun sau thu ca

cng ty tng mnh qua cc nm. Doanh thu nm 2009 tng 2.3 ln so vi nm

2007 v li nhun sau thu tng gp 4,6 ln so vi nm 2007. c bit l li

nhun sau thuca cng ty tng nhanh hn rt nhu so vi doanh thu chng t

cng ty ang khng chngy cng tng trng vslng hp ng v gi tr

hp ng m nhshtrca phn mm kim ton v chng trnh kim ton

mu m chi ph cho mi cuc kim ton ca cng ty cng gim ng km vn

m bo c cht lng. Tuy nhin trong cc lnh vc hot ng ca cng ty

th chyu vn l kim tan BCTC chim t trng ln, cc hp ng tvn

cn t. y chnh l nguyn nhn khin cho khi lng cng vic vo cui nm

ti chnh v u nm tng mnh to p lc vthi gian v nhn scho cng ty

(c bit l giai on sau tt m lch). Nhng so vi trung bnh ca ngnh v so


12/31

Bo co thc tp tng hp


vi hot ng ca cc cng ty kim ton Vit Nam non trni chung th ccu

dch vcung cp ca CACC kh tt.

53

27.4

19.6

Lnh vc kim tonBCTC

Lnh vc u tXDCB

Lnh vc tvn

Biu 1.2.2: cc lnh vc hot ng ca cng ty

1.3 c im tchc qun l

CACC l mt cng ty TNHH 2 thnh vin trln, ng u cng ty l Hi

ng thnh vin. Hi ng thnh vin gm: mt Ch tch (ng thi cng lGim c cng ty), mt ph Chtch.

Gim c: l ngi ph trch cao nht v hot ng kinh doanh, cho

hot ng ca Cng ty v i din cho quyn li ca Cng ty trc php lut v

cc bn hu quan. Htrcho Gim c l cc ph gim c chu trch nhim

trc Gim c vphng ban mnh qun l.

Ban kim ton BCTC: thc hin a scc hp ng kim ton ca cng ty.y cng l ban c slng nhn vin ng o, thc hin Kim ton BCTC

theo lut nh.


13/31

Bo co thc tp tng hp


Ban tvn cphn ha, tvn ti chnh, k ton: Xc nh gi trdoanh

nghip, tvn cphn ha, iu l, quy chti chnh, hthng kim sot ni

b Ghi skton v dch vkton trng cho cc doanh nghip.

Ban kim sot ni b: kim sot ti chnh, ktan thuca cng ty. Qun lvn bn hsphp l, bo co kim ton, hsca cng ty. tvn ssch k

ton, bo co k ton, tvn thu. tvn lp h su thu (kim ton u

thu); t vn d n v u t d n (xy dng d n, thi gian hon vn v

ngun vn u tdn, tin gii ngn); tvn o to ngh ktan, kim

ton.

Ban tvn u t: cung cp dch vnh gi doanh nghip v cc dch v

phn tch u tchng khon.

Ban kim ton Quyt ton vn u tXDCB: kim ton Quyt ton vn u

tXDCB kim nhim lm cc dch v v t vn quyt ton vn u t cho

doanh nghip c vn u tnc ngoi.

Phng tchc hnh chnh k ton: thc hin cc hot ng hnh chnh k

ton ca cng ty, tchc o to i ngnhn vin tr.


14/31

Bo co thc tp tng hp


S1.3 Squn l cng ty TNHH kim ton tvn Th

Hi ng thnh vin

Gim c

Bankimton

BCTC

Bantvn

cphnha,

tvnti

chnh,kton

Bankim

sot nib

Bantvnu t

Bankimton

Quytton

vn ut

XDCB

Tchchnhchnh,kton

P.GbanXDCB

P.Gban kimton BCTC


15/31

Bo co thc tp tng hp


CHNG II: C IM TCHC KIM

TON CA CNG TY TNHH KIM TON T

VN TH2.1 c im tchc on kim ton

Hng nm, cng ty u tchc hp Ban Gim c quyt nh nhn sv

ln khoch kim ton cho cnm cng nhcc chnh sch khc ca cng ty.

Nhn sc chia thnh cc nhm kim ton, trong mi nhm kim ton u

c cc KTV chuyn nghip m bo cht lng v kim tra gim st cc tr

l kim ton. Nhn sc chia thnh cc ban:Ban kim ton BCTC;

Ban tvn cphn ho, tvn ti chnh, thu;

Ban kim sot ni b;

Ban tvn u t;

Ban kim ton Quyt ton vn u tXDCB.

Trong cc ban c s trao i nhn sv h trty tng hp ng theo s

phn cng ca Ban Gv chnhim kim ton.

2.2 c im tchc cng tc kim ton

Ngay ttn chnghnghip ca CACC Khch hng hi lng nhn c

li ch hiu qu tiu chun cht lng cao tdch v chuyn nghip vi

mc ph hp l nu ln phng php lun kim ton v mc tiu hng ti

ca vic cung cp dch vKim ton ca CACC.

Mt cuc kim ton thng thng bao gm 3 bc:

- Chun bkim ton

-

Thc hin kim ton

- Kt thc kim ton


16/31

Bo co thc tp tng hp


Mt cuc kim ton do CACC thc hin cng tri qua trnh tchung nh

trn. Trong phm vi bo co ny, chng ta stm hiu v i theo cc bc c

phn chia nhhn c thhiu r hn vquy trnh kim ton mu chung ca

CACC.Giai on chun bkim ton bao gm:

-

Qu trnh k hp ng v tha thun dch vkim ton.

- Tng hp xy dng khoch kim ton

Giai on thc hin kim ton

-

Tin hnh cuc kim ton ti n v

-

Tng hp v xl kt qukim ton

Giai on kt thc kim ton

-

Pht hnh dtho Bo co kim ton

-

Tng hp v xl cc vn sliu sau kim ton

- Pht hnh Bo co kim ton

-

Xl sau pht hnh Bo co kim ton, hu hp ng

C thsp xp quy hoch tng hp trnh tcuc kim ton thng thng do

cng ty Kim ton Tvn Th thc hin nhsau:


17/31

Bo co thc tp tng hp


S2.1 Trnh tthc hin cng tc kim ton ti CACC

BanGim c

Qu trnh k hp ng,

thothun dch vkim ton

Ban GvChNhimKim ton

Tng hp xy dngkhoch kim ton

Chnhim kim ton,NV chuyn nghip

Tin hnh cuc kim ton tin v

Chnhim kim ton&

Ban cvn

Tng hp v xl kt qukim ton

Ban G& Chnhim kim ton

Pht hnh dtho Bo cokim ton

Tng hp v xl cc vnsliu sau kim ton

Pht hnh Bo co kim tonXl sau pht hnh Bo co

kim ton, hu hp ng

(1)

(2)

(3)

(4)


18/31

Bo co thc tp tng hp


2.2.1 Qu trnh k kt hp ng v thothun dch vkim ton

Phng chm ca cng ty trong giai on ny l khng ngng tm hiu v

cng ty khch hng, Ban G, hot ng kinh doanh v cc ri ro trong kinh

doanh ca khch hang, tm hiu vccu tchc hot ng, ln ca doanhnghip khch hang xt trn cc ch tiu tuyt i, tng i, cc yu cu ca

khch hang v loi hnh dch v t tip cn v xy dng mt bn hp

ng vi lch trnh, phm vi, mc ph hp l. Mc tiu ca giai on ny l eo

ui, chia stin ti k kt hp ng cng pht trin.

2.2.2 Qu trnh tng hp xy dng khoch kim ton

Da trn bn hp ng c k kt, ph hp vi h thng chun mc

kim ton Vit Nam hin hnh v Chun mc kim ton Quc tc tha

nhn, CACC tin hnh lp khoch kim ton chi tit (c c t thong tin

ca hp ng, chng trnh kim ton chun ca cng ty), btr hthng nhn

scc cp ph hp vi hp ng k kt (Ban Giu hnh hp ng Ban

cvn thng trc Cng ty lin kt (nu cn thit) - Cng tc vin (nu cn

thit) Nhm kim ton). Trong qu trnh ny CACC sgi ti khch hang cc

vn bn nghchun bsliu, ti liu, vn bn thng bo vkhoch, lch

trnh, nhn s chnh thc ca cuc kim ton, cc d kin v thi gian pht

hnh bo co, tchc cuc hp

2.2.3 Qu trnh kim ton ti n v

y l qu trnh quan trng, quyt nh n phn ln cht lng cuc kim

ton, y l qu trnh cc KTV ca CACC tin hnh thu thp sliu, thc hin

cc th tc kim ton t tng hp n chi tit s liu lin quan n bo coc kim ton. Trong qu trnh ny, ngoi cc thtc kim ton thng thng,

cc KTV cng c thdung cc thtc nhxc nhn, phng vn, kim k, quan

st, cng ccc bng chng km ton nhm a ra kin vBCTC.


19/31

Bo co thc tp tng hp


Trong qu trnh ny, sxut hin ca ban G, cc cvn kthut (nu cn

thit) sgip cho cc KTV bsung v hon thin cc thtc kim ton nhm

thu thp bng chng kim ton.

Cuc kim ton ti n vsc nh hng tp trung vo nhng khu vcthen cht thng qua vic phn tch ri ro v sdng cc kthut kim ton vi

s h tr ca phn mm kim ton quc t - CACC IAS (CACC

international Audit system). y l nt khc bit cbn ca CACC so vi cc

cng ty kim ton ni a khc. Vi s h tr ca phn mm ny, cho php

chng ti lp bo co v x l cc vn iu chnh chi tit ti tng n v

thnh vien m vn p ng c tin thi gian ra ca cuc kim ton.

Phn mm kim ton ny scc khu dng cho mc tiu hp nht bo co

ton cng ty i vi cc n vc nhiu thnh vin.

Quan tm n cc vn vti chnh, thutheo quy nh tng thi k, tng

nin k ton v coi l mt trng tm trong cc cuc kim ton BCTC

thng nin: Phn lon mc tiu ny wocj cc cng ty kim toan ni a xem

l mt vn nn n trnh trong cc cuc kim ton BCTC thng nin. y

cng l l do gii thch v sao cc BCTC c kim ton vn cn c nhng

skhc bit qu ln so vi kt quca cc cquan ti chnh, thu. iu ny c

thgii thch nh mt s tt yu do Chnh sch ti chnh, thuv Chk

ton Vit Nam cha c sho hp trong vic xem xt, ghi chp cc khon thu

nhp hay chi ph. Tuy nhin CACC lun quan tm ti vn ny v xem xt

vn ny nh mt khon mc trng tm trong tt c cc cuc kim ton

BCTC vi mc tiu a ra cc kin nh gi, tvn hu hiu nht cho khchhang vBCTC hng nm.

2.2.4 Tng hp v xl kt qukim ton

y l giai on kt tinh cc kt qukim ton dng thng k theo tng i

tng, tng khon mc hay chim kim ton


20/31

Bo co thc tp tng hp


Cng vi s tham gia ca cc chuyn gia, cvn v Ban G, nhm kim

ton sson lp nn bng tng hp cc sliu kim ton, bn tng hp cc vn

k ton cn c hon thin v cc bn tng hp khc ph hp vi i

tng ca hp ng kim ton.Cc s liu ny sc gi ti khch hang nhmt phn khng th thiu

ca bn dtho bo co kim ton.

2.2.5 Pht hnh dtho bo co kim ton

Trn c s s liu tng hp kt qu kim ton, kt hp vi cc thng tin

tng hp tcc sliu lin quan (cc bo co gii trnh ca ban G, bo co v

thxc nhn, bo co vvic kim k, bo co vkt qunh gi quan st,

phn tch) ban Gv cc chnhim kim ton stin hnh lp bn dtho:

bo co kim ton v bng tng hp BCTC, danh mc cc bt ton ngh

c xl vo BCTC v cc bng tng hp

Cc bn bo co ny c xy dng trn chun mc kim ton Vit Nam,

quy nh v thu, ti hcnh v cc quy nh khc (ca cng ty m, tng cng

ty) v l ti liu dng cng ty kim ton, tvn Th a ra kin v

BCTC c kim ton.

2.2.6 Tng hp xl cc vn , sliu sau kim ton

y l giai on trao i thng tin 2 chiu gia CACC v khch hang.

Trong giai on ny, KTV cng s tip tc tm hiu cc skin pht sinh sau

ngy kho sv sau ngy kt thc kim ton (theo Chun mc kim ton quc

tv Vit Nam). cng ccc bng chng kim ton. y cng l giai on

khch hang v CACC chia shiu bit vkton, thu, ti chnh thng quacc trao i gia cc cp ca 2 cng ty tin n sthng nht v tn trng

cc quy nh ti chnh, kton, thutrong vic xl sliu ti chnh. y cng

l giai on ban Gv chnhim kim ton chnh thc pht hnh bo co

kim ton vBCTC ca khch hng.


21/31

Bo co thc tp tng hp


2.2.7 Pht hnh bo co kim ton chnh thc

Tutheo yu cu v nhng im thng nht trong Hp ng kim ton m

bo co kim ton c pht hnh bng ting Vit hoc ting Anh hoc mt th

ting no khc tuy nhin bo co bng ting Vit sc coi l thting utin trong tranh tng trn lnh thVit Nam. Cbn bo co sc quy nh

trong hp ng kim ton. Nguyn tc cbn ca cng ty l pht hnh 8 b

trong khch hang 6 bv lu cng ty 2 b.

2.2.8 Xl sau pht hnh bo co kim ton, hu hp ng.

CACC lun nlc p ng cc nhu cu ca khch hng lm cho qu trnh

kim ton trthnh mt cng cqun l. CACC iu tra mc hi long cu

khch hang m bo rng cng ty p ng cc mong mun ca khch hng

v khng ngng nng cao cht lng dch v. Trong qu trnh ny, cng ty s

phi hp vi khch hang trong vic a bo co kim ton v BCTC c

kim ton ra ngoi cng chng. Qu trnh ny cng l khu phi kt hp gia

cng ty v khch hang vmt tc nghip trong qu trnh xl cc kt quthanh

tra, kim tra ca cquan ti chnh, thuv c cquan, i tng khc

2.2.9 Sn phm dch vkim ton

Bo co kim ton

Bo co kim ton v BCTC c kim ton nh km sc cng ty

gi ti khch hang bng ting Vit v bn bo co dch ra ting Anh (nu c

yu cu) theo Lut nh ti Vit Nam, sbbo co l 6 b, trong : khch

hng gi4 b, cng ty lu tr2 b.

Bo co kim ton v BCTC c kim ton nh km c kt cu nhsau:

Bo co ca Ban Gcng ty khch hng

Bo co ca KTV vBCTC

BCTC c kim ton nh km


22/31

Bo co thc tp tng hp


Bo co kim ton v BCTC c kim ton cso gi trcao cho cc yu

cu cng bthng tin ca cng ty khch hang cho cc bn lin quan.

Theo quy nh ca CP ti Nghnh 105/Nth tnm ti chnh 2004 phn

lon c doanh nghip hot ng theo Lut Doanh nghip v Lut u tncngoi cng nhn cc Dn cng trnh XDCB, u thu trong nc, quc tu

cn c kim ton hoc c khuyn khch kim ton.

Thqun l

Thqun l sc hon thnh v gi ti Ban Gcng ty khch hang vi

mc tiu nh gi mt cch tng thv chi tit cng tc kim sot v cng tc

ti chnh ca khch hang. Thqun l sl mt cng cqun l hu hiu cho

khch hang cho tng nm ti chnh.

Bo co cho yu cu c bit

L mt dng bo co sot xt cho cc yu cu c bit ca Ban G, bo co

s thhin r cc kin ca CACC v cc vn c Ban Gcng ty

khch hng yu cu a ra kin (theo thothun c bit)

2.3 c im tchc hskim ton

Theo VAS 230, hskim ton l cc l cc ti liu do KTV lp, thu thp,

phn loi, sdng v lu tr trong mt cuc kim ton. Hskim ton bao

gm cc thng tin cn thit lin quan n cuc kim ton lm cscho vic

hnh thnh v chng minh rng cuc kim ton c thc hin theo ng cc

chun mc kim tan Vit Nam (hoc chun mc quc tc chp nhn). Ti

cng ty, ti liu hskim ton c c thhin trn giy, trn phng tin

tin hc theo quy nh ca php lut hin hnh. Ti liu phn nh cc th tcthc hin, cc thnghim, thng tin thu c v cc kt lun tng ng trong

qu trnh kim ton. Khi pht hnh bo co kim ton th cng ty lu tr2 b,

hskim ton c phn thnh 2 loi chnh:


23/31

Bo co thc tp tng hp


Hskim ton chung (permanent file): l hskim ton cha ng cc

thng tin chung vkhch hng lin qua ti hai hay nhiu cuc kim ton trong

nhiu nm ti chnh.

Hskim ton nm (current file): l hskim ton cha ng thng tinvkhch hng chlin quan ti cuc kim ton mt nm ti chnh.

Cng ty lu trhskim ton v hskim ton c coi nhti sn ca

cng ty ng thi KTV phi m bo tnh b mt, an ton, khng c tit l

nhng thng tin vn vc kim ton.

2.4 Kim sot cht lng kim ton

Mt thc trng phbin hin nay l cc cng ty kim ton Vit Nam ang

gp phi p lc gim ph dch vcnh tranh, iu ny dn ti nguy ckhng

m bo cht lng kim ton. CACC vi phng chm Khng c gng

gim ph dch vm thay vo chng ti nlc em li cho khch hng

thm nhiu li ch c c tvic chi trmc ph sdng dch v. CACC

c mt h thng chnh sch v bin php nm bt v iu hnh hot ng

kim ton t chun mc chung. Hthng chnh sch bao gm quan im v

kim sot, hthng cc quy nh nghip vkim tan v kim sot, ccu t

chc bmy kim ton, chnh sch vnhn s, cc hot ng kim tra, sot xt,

thu thp thng tin, xc nhn

Mc tiu ca kim sot cht lng kim ton l:

Vic kim ton c thc hin ph hp vi cc chun mc kim ton,

quy trnh kim ton, phng php chuyn mn nghip vkim ton v cc quy

ch, quy nh khc trong hot ng kim ton;

Cc thnh vin ca on kim ton hiu r v nht qun vkhoch

kim ton, tchc thc hin kim ton, lp bo co kt qukim ton.


24/31

Bo co thc tp tng hp


Cc kin nh gi, xc nhn, kt lun v kin nghkim ton c y

bng chng kim ton thch hp, ph hp vi cc chun mc c quy nh.

Tt ccc li, thiu st v cc vn khng bnh thng phi c nhn bit,

ghi li bng vn bn v gii quyt ng n hoc bo co cho ngi c thmquyn cao hn xem xt, xl.

t c cc mc tiu kim ton t ra; bo co kim ton phi bao

gm y cc kin nh gi, xc nhn, kt lun v kin nghkim ton lin

quan n cuc kim ton;

Rt ra nhng kinh nghim nhm ci thin hot ng kim ton trong

tng lai. Nhng kinh nghim cn phi c nhn bit, ghi chp v phi

c a vo khoch kim ton ksau v trong cc hot ng pht trin nhn

s.

Quan im vkim sot cht lng ca CACC:

Kim sot cht lng kim ton c thc hin trong ton bqu trnh kim

tan ca mt cuc kim ton do nhiu cp kim sot tin hnh vi nhiu

phng php kim sot khc nhau. CACC mong mun gia tng gi tr m

khch hng nhn c tdch vkim ton cht lng cao c phc vbi

i ngKTV chuyn nghip.

Hthng cc quy nh nghip vkim ton v kim sot:

CACC xy dng chng trnh kim ton mu cho cuc kim ton ti cng ty

vi stham gia kim sot cht lng ca Ban Gv chnhim kim ton c

giai on trc, trong v sau khi cuc kim tan kt thc.

Ccu tchc bmy kim ton:

Bmy c tchc thnh cc phng ban c thkim tra cho v h tr

cho nhau di siu hnh ca Ban G. C sphn nhm lm vic, trong

nhng KTV dn dy kinh nghim hng dn cc trl kim ton.


25/31

Bo co thc tp tng hp


Chnh sch nhn s:

Tuyn dng v o to nhn smi, khng ngng trha i ngnhn vin

v nng cao cht lng. Cng ty cng tchc cc kha hc v o to ctrong

nc v ngoi nc nhm nng cao trnh chuyn mn, ngoi ng ca ingnhn vin. Cnhn vin tham gia lp hc vTTCK, ACCA

Hin nay, cng ty c i nghn 40 KTV v nhn vin trong :

9 ngi c chng chKTV do BTi chnh cp

4 ngi c chng chKTV quc tdo ACCA cp

50% nhn vin c t2 bng cnhn trln (3 ngi c bng cnhn Lut).

15% nhn vin c bng Thc shay ACCA hay c o to theo chng

trnh ACCA.

Bphn kim ton quyt ton chi ph u tXDCB c hn 15 ks, thm

nh vin v KTV chuyn ngnh xy dng, kin trc, giao thng, thy li, thy

in v xnhn thm nh gi.


26/31

Bo co thc tp tng hp


CHNG III: NHN XT V CC GII PHP

HON THIN HOT NG CA CNG TY

TNHH KIM TON, TVN TH3.1 Nhn xt vhot ng ca cng ty TNHH kim ton, tvn Th

3.1.1 u im

Cng ty TNHH kim ton tvn Th trong qu trnh hot ng hn 3

nm qua t c nhng thnh tu pht trin ng k, li nhun lin tc tng

qua cc nm, ngy cng a dng ha dch vcung cp. Mc d l mt cng ty

kim ton mi thnh lp nhng cht lng cc dch vcng ty cung cp lun

c khch hng nh gi cao. Trong qu trnh hot ng cng ty thc hin

hng trm cuc kim ton. t c nhng iu ny l nhnhng im chnh

sau:

- C bmy qun l y kinh nghim

Bmy qun l c tchc gn nhnhng khoa hc v hiu qu. Vic sp

xp cc phng ban ph trch chuyn bit to schuyn mn ha co cho cc

nhn vin, em li hiu qu cao trong cng vic. Tuy nhin vn bo m s

iu ng nhn vin gia cc phng ban. iu ny rt ph hp vi cng tykim ton non trnhCACC vo ma kim ton v gip ch trong o to. pht

huy khnng kinh nghim ca nhn vin.

Trong mi cuc kim ton, Ban Glun gim st cht chcng vic kim

ton v thng l ngi trc tip tham gia vo cc giai on chnh ca cuc

kim ton.

CACC lun t yu tcht lng ln hng u. V vy, mi cng vic u

c lp khoch chu o cng vi sphn cng rnh mch v skim sotcht chttrn xung di.

- Vi ngnhn vin:

i ngnhn vin tr, nng ng. i ng KTV v nhn vin ngy cng

c nng cao v s lng v cht lng. Cng ty ch trng o to v bi


27/31

Bo co thc tp tng hp


dng i ngKTV v tuyn dng thm i ngtrl kim ton cvchuyn

mn nghip vv trnh ngoi ngnhm p ng nhu cu mrng ca cng

ty, c bit l khoch kim ton cc cng ty, tchc nim yt, tchc pht

hnh trn TTCK sp ti. i ngKTV v nhn vin thng xuyn c cpnhp kin thc vkton, kim ton v lut trong cc kha bi dng thng

xuyn.

C svt cht c ci thin, p ng yu cu cng vic. 100% KTV v

nhn vin trong cng ty c trang blaptop lm vic.

- Vphng php kim ton:

Phng php kim ton theo nguyn tc cho ca chun mc Kim ton

Vit Nam v cc chun mc Kim ton quc tph hp vi lut php v quy

nh ca chnh phVit Nam.

Cng ty cng xy dng c chng trnh kim ton mu, c quy trnh kim

ton v sot xt m bo cht lng dch v. c bit l cng ty c sdng

phn mm kim ton. y l bc tin trong vic p dng cng nghvo kim

ton ca cng ty kim ton Vit Nam gp phn gim thiu thi gian v chi ph

cho mt cuc cuc kim ton.Vic kim sot cht lng kim ton c quan tm c bit v xy dng

quy trnh sot xt kim tra do nhng kim ton vin lu lm kinh nghim trong

lnh vc kim ton.

Cng ty ang a dng ha dch v, ch trng hn n cung cp dch v t

vn u t, tvn, o to kton bn cnh hot ng cung cp dch vkim

ton BCTC, Quyt ton vn u tXDCB.

3.1.2 Tn ti

Lnh vc kim ton hot ng Quyt ton vn u t XDCB cn yu v

thiu nhn lc. Nhn s ca cng ty c phn chia thnh cc ban h tr

nhng nhn lc cn thiu, c bit l KTV c kinh nghim, y cng l tnh


28/31

Bo co thc tp tng hp


trng chung ca cng ty kim ton Vit Nam. Cng ty c nhiu chnh sch i

ngv o to i vi i ngnhn vin nhng so snh vi cc cng ty nc

ngoi cn thp hn rt nhiu nn cha thu ht c lng KTV c chuyn mn

nghip vcao, nhiu KTV gii sau mt thi gian lm vic ti cng ty hay saukhi tri qua cc kha o to chuyn mn cao th chuyn sang lnh vc ngn

hng hay kim ton ni b. iu ny to p lc cho i ngKTV lu nm ca

cng ty dn ti smt cn i trong lp khoch nhn s.

Chyu l kim ton BCTC, lnh vc tvn cn yu. y chnh l nguyn

nhn m hin nay khi lng hp ng thng ln v dn dp vo thi im

sau ngy kt thc nin kton (c bit l thi im sau tt m lch). iu

ny lm lng ph ngun lc ca cng ty.

Ti mt sa bn, cng ty c kh nhiu hp ng ln nhng cha c chi

nhnh hay vn phng i din ti nn cha khai thc c tt th trng

ng thi thng phi iu ng on kim ton i cng tc di ngy.

3.2 Gii php xut hon thin hot ng ti cng ty TNHH kim

ton, tvn Th

Vn quan trng cp thit hin nay ca cng ty l tip tc y mnh hot

ng o to bi dng cn b. tit kim chi ph, cng ty nn tchc nhng

bui trao i kinh nghim v vn cng vic pht sinh trong thc t gia

nhng nhn vin trong cng ty hng tun hay c k hoch c nh, thng

xuyn trong thng.

Bn cnh cn ch ti tuyn dng thm tr l kim ton v KTV mi

nhm gii quyt tnh trng qu ti vcng vic trong ma kim ton. Tuy nhinm bo cht lng kim ton th cn c yu cu i vi ng vin ph hp

v khoch bi dng cth.

Ch trng hn ti lnh vc tvn v nhvy cng ty c thtn dng ngun

nhn lc v cht xm. Hin ti cng ty ang c khoch mrng vlnh vc t


29/31

Bo co thc tp tng hp


vn k ton v phn mm k ton nhng cha c sb tr nhn sph hp.

c bit l cng ty c nhiu KTV cchuyn mn trong lnh vc thm nh gi

trdoanh nghip nhng cha pht trin c lnh vc kinh doanh ny.

Ln k hoch tr thnh thnh vin ca hng kim ton quc t nhmtranh thnhng shtrvnhn lc, chuyn mn v c bit l nng cao uy

tn ca cng ty, tng khnng cnh tranh trong sn chi WTO. Ch trng ti

vic xy dng thng hiu kim ton Th. Bn cnh nn tch cc tham

gia cc hot ng ca cc hip hi, tchc hnh nghtn dng c sh

trvo to, chuyn mn.

Mthm cc chi nhnh v vn phng i din ti cc vng cng nghip ln

mnh nhThi Nguyn, Hi phng ni c thtrng tng i tin nng m

hin ti cng ty c kh nhu khch hng ti nhm gim thiu vic phi iu

ng KTV kim ton ti cc tnh xa lm tng chi ph thi gian v vt cht ng

thi cng mrng thtrng hn cho cng ty.


30/31

Bo co thc tp tng hp


Kt lun

Vi spht trin ca nn kinh tcc dch vkim ton c bit l kim ton

BCTC c cc doanh nghip, n vNh nc v cc tchc phi li nhun s

dng rng ri. Kim ton gp phn gim thiu ri ro thng tin trong qu trnh

quyt nh v nh hng ln ti sthnh cng trong kinh doanh ca c nhn v

tchc, c bit l tchc tham gia vo TTCK.

Bo co da trn csnhng l lun, chun mc v quy nh php lut Vit

Nam vk ton v kim ton. Vi nhng vn vqun l v tchc kim

ton ti cng ty TNHH kim ton tvn Th gp phn hon thin hn v

nng cao hiu quhot ng kim ton ti cng ty cng nhm hnh cng tykim ton nhti Vit Nam.

Qua qu trnh thc tp ti cng ty TNHH kim ton, tvn Th vi mc

ch tm hiu cng tc v t chc kim ton BCTC gip em hiu r hn

nhng kin thc hc trng, ng thi tip thu kinh nghim thc ttrong

vic trin khai mt cuc kim tan BCTC ti mt n vcung cp dch vkim

ton.V thi gian tm hiu thc tv trnh cn hn chnn khng th trnh

khi nhng thiu st. Em rt mong nhn c kin ng gp qu bu ca cc

thy c gio trong Khoa k ton, cc c ch, anh ch ti cng ty TNHH kim

ton, tvn Th.

Cui cng em xin chn thnh cm n cc c ch, cc anh chtrong cng ty

v c bit l thy gio hng dn PGS. TS inh Trng Hanh to iu kin

v gip em hon thnh bo co thc tp ny.

Sinh vin

Ng ThPhng


31/31

Bo co thc tp tng hp

Danh mc ti liu tham kho

1. Hthng chun mc kim ton Vit Nam. Nh xut bn ti chnh

2. Kim ton ti chnh. Gs. Ts Nguyn Quang Quynh. Nh xut bn kinh t

quc dn.

3. Tp ch kton, kim ton.

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