Chu Trinh Mua Hang

Phn 1: C s l lun v kim ton chu trnh mua vo v thanh ton trong kim ton BCTC

Kha lun tt nghip GVHD: NCS.ThS Phan Thanh Hi

Kha lun tt nghip

Hon thin quy trnh kim ton chu trnh mua hng v thanh ton trong qu trnh kim ton Bo co ti chnh do Cng ty kim ton v k ton AAC thc hin i vi khch hng XYZ

GVHD: NCS.ThS Phan Thanh H

SVTH: Bi Th H Thu

4Phn 1: C s l lun v kim ton chu trnh mua vo v thanh ton trong kim ton BCTC

4I. Khi qut chung v chu trnh mua vo v thanh ton

10II.KSNB i vi chu trnh mua vo v thanh ton

12III. Kim ton chu trnh mua vo v thanh ton

34Phn 2 - Thc t cng tc kim ton quy trnh mua vo v thanh ton ti cng ty kim ton AAC

34I. Tng quan v cng ty TNHH Kim ton v K ton AAC

39II. Thc t cng tc kim ton chu trnh mua vo v thanh ton trong BCTC ti cng ty TNHH kim ton v k ton AAC

91Phn III: nh gi v mt s gii php nhm gp phn hon thin quy trnh kim ton chu trnh mua vo v thanh ton ti Cng ty TNHH kim ton v k ton (AAC)

Nhn thc v tm quan trng ca vic kim ton Bo co ti chnh ni chung v kim ton chu trnh mua hng v thanh ton ni ring, trong thi gian thc tp tt nghip ti Cng ty Kim ton v k ton AAC, em chn ti Hon thin quy trnh kim ton chu trnh mua hng v thanh ton trong qu trnh kim ton Bo co ti chnh do Cng ty kim ton v k ton AAC thc hin i vi khch hng XYZ i su vo nghin cu, tm ti hc tp.

Em xin chn thnh cm n tp th Qu thy c gio khoa K Ton trng i hc Duy Tn tn tnh ging dy v truyn t cho em nhng kin thc qu bu trong sut thi gian ngi trn gh nh trng. c bit l thy gio Phan Thanh Hi, ngi tn tnh trc tip hng dn, ch bo gip em hon thnh kha lun tt nghip ny.Em xin chn thnh cm n ban lnh o cng ty TNHH kim ton v k ton AAC, cng cc anh ch trong cng ty to iu kin thun li cho em c c hi tip cn vi thc t cng vic kim ton v nhit tnh gip em hon chnh hn kha lun tt nghip ny.Mt ln na, em xin gi n tt c li cm n chn thnh v nhng li chc tt p nht.

Nng, ngy 19 thng 4 nm 2011

Sinh vin

Bi Th H Thu

Phn 1: C s l lun v kim ton chu trnh mua vo v thanh ton trong kim ton BCTC

I. Khi qut chung v chu trnh mua vo v thanh ton

I.1 Kim ton ti chnh

I.1.1 Khi nim kim ton BCTC:

Theo chun mc kim ton s 200: Kim ton ti chnh l vic thu nhp v nh gi cc bng chng kim ton ca cc KTV nhm xc tnh trung thc v hp l trn cc kha cnh trng yu ca BCTC.

I.1.2. Mc tiu kim ton BCTC:

Theo VAS 200 th mc tiu ca mt cuc kim ton ti chnh l a ra kin xc nhn rng BCTC c c lp trn c s chun mc v ch k ton hin hnh hay khng? C tun th php lut lin quan, c phn nh trung thc, hp l tnh hnh ti chnh trn cc kha cnh trng yu hay khng?. Ngoi ra, kt qu ca kim ton BCTC cn ch ra nhng hn ch, tn ti gip n v c kim ton c bin php x l, iu chnh, khc phc nhm nng cao cht lng thng tin ti chnh.

I.1.3 Phng php kim ton:

Do c im ca i tng v quan h ch th-khch th kim ton, kim ton ti chnh thng s dng tng hp cc phng php kim ton c bn hnh thnh cc th nghim kim ton nhm tm hiu v nh gi tnh hnh hot ng ca hiu lc kim sot ni b. Trn c s phi c th ha cc phng php c bn ny trong vic hnh thnh cc bng chng kim ton. Kim ton bo co ti chnh s dng cc phng php kim ton chng t v kim ton ngoi chng t.

I.2 Bn cht, chc nng ca chu trnh mua vo v thanh ton

I.2.1 Bn cht ca chu trnh

Mua vo v thanh ton bao gm cc quyt nh v cc qu trnh cn thit c hng ha hay dch v cho qu trnh hot ng sn xut kinh doanh ca doanh nghip. Nghip v ny thng bt u bng vic lp mt n t hng ca ngi c trch nhim ti b phn cn mua hng ha hay dch v v kt thc bng vic thanh ton cho nh cung cp v hng ha hay dch v c nhn.

C th khi qut qu trnh vn ng ca nghip v mua hng v thanh ton qua s :

I.2.2 Chc nng ca chu trnh

Bt k cuc kim ton BCTC no ni chung v kim ton khon mc, chu k no trong kim ton BCTC ni ring th KTV phi hiu c cc qu trnh chc nng ca n. Khi kim ton chu trnh mua vo v thanh ton kim ton vin phi hiu c chu trnh ny din ra bao nhiu khu, bao nhiu giai on, chc nng ca mi khu, mi giai on v qu trnh kim sot ni b gn lin vi tng khu, tng giai on ca chu trnh mua vo v thanh ton nh th no, qua mi th hin c cc k thut kim ton nhm t c mc tiu kim ton t ra.

Thng thng, cc chc nng v qu trnh kim ton ni b gn lin vi tng giai on hay tng chc nng ca chu trnh mua vo v thanh ton din ra theo cc giai on c sp xp theo trnh t sau y:

I.2.2.1 X l n t hng v k hp ng mua bnBt u ca chu trnh mua hng ha, ti sn v thanh ton l t k hoch mua hng c lnh o DN ph duyt hay t n ngh mua hng ca b phn c nhu cu s dng ti sn, vt t, hng ha hay dch v (b phn trc tip sn xut thng ngh mua ti sn, vt t,... B phn vn phng ngh mua dch v, sa cha ). Cc n ngh mua hng phi ng thc t v phi c ph duyt, k hoch mua hng phi c xy dng trn c s k hoch sn xut kinh doanh c ph duyt.

Cn c vo k hoch mua v giy ngh mua hng c lnh o doanh nghip ph duyt, b phn chc nng (phng vt t) ca doanh nghip phi tin hnh x l n ngh mua hng v trin khai, thc hin k hoch mua hng. Cng vic u tin ca b phn ny l phi ln c n t hng.

T n t mua hng, b phn chc nng (phng vt t) ca DN xc tin cng vic mua hng. Sau khi tm v la chn c ngi bn, hai bn son d tho hp ng v i n chp nhn phi trnh lnh o doanh nghip k duyt.

I.2.2.2 Nhn vt t, hng ha, dch v v kim nghim

Cn c vo hp ng mua bn k kt v s lng, cht lng, gi c v thi hn giao hng, bn bn lm giy bo nhn hng v thng bo cho bn mua. Nhn c giy bo ny, bn mua phi t chc b phn nhn vt t, ti sn, hng ha theo phng thc t vn chuyn hay thu vn chuyn.

Nu nhn hng phm vi ngoi doanh nghip th DN cng phi b tr ngi nhn hng phi c hiu bit v kinh nghim v hng ha, ti sn v kinh nghim tip nhn. Khi nhn hng cng phi lp bin bn giao nhn hng, phi m bo y v s lng, cht lng, quy cch, chng loi.

Nu nhn hng phm vi trong DN th DN cng phi thnh lp b phn kim nghim, b phn ny c trnh chuyn mn, kinh nghim v phi hon ton c lp vi cc b phn khc nh b phn i mua, th kho, k ton. Khi b phn i mua hng v n DN phi np ngay ha n cho phng k ton k ton lm cn c ghi s n phi tr cho ngi bn. Sau khi vt t, ti sn, hng ha c kim nghim, b phn kim nghim phi lp bin bn kim nghim. Sau khi nhp hng, th kho phi ghi th kho ng thi phi chuyn phiu nhp kho ln cho phng k ton k ton ghi s chi tit v tng hp ca cc ti khon vt t, ti sn, hng ha mua vo.

I.2.2.3 Ghi nhn cc khon n phi tr ngi bn

Phiu nhp kho vt t th kho chuyn ln v ha n mua hng do b phn i mua hng np vo l cn c k ton ghi s chi tit, tng hp v vt t v cng n phi tr cho ngi bn. Khi nhn c cc chng t, ha n mua hng, phiu nhp kho, k ton phi kim tra tnh php l, i chiu, so snh s lng, mu m, chng t vn chuyn vi thng tin trn n t mua hn v bo co nhn hng. Sau khi kim tra phi ghi ngay, kp thi vo s tng hp, s chi tit theo ng i tng bn v cc ti khon vt t, ti sn, hng ha mua vo.

I.2.2.4 X l v ghi s cc khon thanh ton cho ngi bn

Cn c vo thi hn thanh ton trong hp ng, DN phi lam th tc thanh ton cho ngi bn bng tin mt hoc tin gi ngn hng. Sau khi c phiu chi hp l hoc giy bo n ngn hng, k ton phi ghi vo s tng hp, chi tit cng n phi tr theo ng i tng bn hng, ng chuyn hng v ng chng t, ha n c thanh ton.

Trong chc nng ny, qu trnh kim sot ni b ch c m bo khi ngi k duyt phi ng thm quyn, phi tch bit chc nng k ton vi chc nng k duyt, quy trnh thanh ton phi ng trnh t.

I.3 K ton chu trnh mua vo v thanh ton

I.3.1 Chng t s dng

Giy ngh mua hng: Giy ny c lp bi cc b phn c nhu cu s dng vt t, hng ha, dch v, Giy ngh ny c gi ln cp trn (th trng, ban gim c, trng phng) ph duyt.

n t hng (lnh mua): Sau khi giy ngh mua hng c ph duyt th n c b phn mua hng chuyn thnh n t hng v gi cho nh cung cp.

Phiu giao hng (bin bn giao nhn hng ha hay nghim thu dch v): Chng t ny c lp bi nh cung cp v chuyn cho ngi mua (b phn mua hng) ca DN k nhn chng minh s chuyn giao hng ha, dch v thc t.

Phiu nhn hng: c lp bi b phn nhn hng sau khi nhn hng v kim tra hng

Ha n bn hng: do nh cung cp lp chng minh hng ha, dch v c chuyn giao quyn s hu cho ngi mua v l cn c yu cu ngi mua phi thanh ton cho hng ha, dch v m h cung cp. I.3.2 Ti khon s dng

Chu trnh mua vo v thanh ton bao gm hai loi nghip v: nghip v mua hng ha, dch v v nghip v thanh ton cho nh cung cp. ghi chp v phn nh s bin ng ca cc thng tin trong chu trnh ny k ton s dng mt s lng ln cc ti khon sau:

Cc ti khon hng tn kho: TK 151, TK 152, TK 153, TK 156

Cc ti khon TSC: TK 211, TK 213, TK 214

Ti khon phi tr ngi bn: TK 311

Ti khon chi ph tr trc: TK 142

Cc ti khon chi ph: 621, 627, 641, 642

Cc ti khon tin: 111, 112, 113

I.3.3 Nhng hnh vi gian ln, sai st xy ra trong chu trnh mua vo v

Th tc nhp kho bo s tin hnh chm hn so vi bt ton tr tin ti 31/12 lm cho TK 331 c s d N nhng thc cht y khng phi l khon tr trc cho ngi bn.

Thiu s i chiu xc nhn nh k.

Hch ton ti sn, vt t, hng ha mua vo khng ng k, thng hch ton s hng mua ca k sau vo k trc c thu u ra sm hn.

n v c th khai thp hn cc khon n phi tr lm tnh hnh ti chnh ca n v c th tt hn trn thc t, dn n cc khon chi ph khng c ghi nhn y lm gim chi ph ca n v v lm li nhun tng gi to.

Ngc li vi vic khai thiu cc khon n phi tr, l khai khng cc khon n phi tr, lm cho cc khon n ny tng cao, doanh nghip c th ghi chp cc nghip v trn thc t khng xy ra vo s sch k ton vi mc ch tng chi ph gim li nhun.

DN mua hng bng ngoi t thng qui i ra t gi cao hn so vi quy nh nhm mc ch tng thu u vo c khu tr.

n v cha nh gi li s d cc khon n phi tr ngi bn c gc ngoi t theo t gi giao dch lin NH ti thi im lp BCTC.

xut thanh ton cc khon gi mo hoc mt ha n c th c s dng thanh ton hai ln.

II. KSNB i vi chu trnh mua vo v thanh ton

II.1 Nguyn tc hch ton chu trnh mua vo v thanh ton

II.1.1 Nguyn tc hch ton k ton mua hng

Gi gc hng mua tnh theo ngun nhp, phi theo di, phn nh ring bit gi mua v chi ph thu mua.

Tnh gi tr hng xut kho thc hin 1 trong 4 phng php

Phng php gi ch danh

Phng php bnh qun gia quyn

Phng php nhp trc, xut trc.

Phng php nhp sau, xut trc

Chi ph thu mua trong k tnh cho hng tiu tiu th trong k v hng tn kho cui k. Tiu thc phn b chi ph thu mua phi nht qun.

K ton chi tit hng ha thc hin theo tng kho, tng loi, tng nhm hng ha.

II.1.2 Nguyn tc hch ton k ton n phi tr

Cc khon n phi tr ca doanh nghip phi c theo di chi tit s n phi tr, s n tr theo tng ch n.

Cc khon n phi tr ca doanh nghip phi c phn loi thnh n ngn hn v n di hn cn c vo thi hn phi thanh ton ca tng khon n phi tr.

N phi tr bng vng, bc, kim kh qu, qu c k ton chi tit cho tng ch n, theo ch tiu s lng, gi tr theo gi qui nh.

Cui nin k ton, s d ca cc khon n phi tr bng ngoi t phi c nh gi theo t gi quy nh.

Nhng ch n m doanh nghip c quan h giao dch, mua hng thng xuyn hoc c s d v n phi tr ln, b phn k ton phi kim tra, i chiu v tnh hnh cng n pht sinh vi tng khch hng v nh k phi c xc nhn n bng vn bn vi cc ch n.

Cc ti khon n phi tr ch yu c s d bn C, nhng trong quan h vi tng ch n, cc Ti khon 331, 333, 334, 338 c th c s d bn N phn nh s tr ln hn s phi tr. Cui k k ton, khi lp bo co ti chnh cho php ly s d chi tit ca cc ti khon ny ln hai ch tiu bn Ti sn v bn Ngun vn ca Bng Cn i k ton.

II.2 Kim sot ni b i vi chu trnh mua vo v thanh ton

II.2.1 Mc ch

- m bo cho vic x l cc n t hng ha hay dch v c hp l

- m bo cho vic nhn hng ha hay dch v ng v hp l.

- m bo cho vic ghi nhn cc khon n ngi bn l chnh xc, hp l.

- m bo cho vic x l v ghi s cc khon thanh ton cho ngi bn.

- m bo chng t c s ph hp v trng khp vi s sch.

- m bo cho qu trnh lun chuyn chng t c chnh xc v hp l, hnh thc thanh ton cho ngi bn c r rng, chnh xc.

II.2.2 Thc hin cc th nghim kim sot

II.2.2.1 i vi qu trnh mua hng

Kim tra th t v tnh lin tc ca cc n t hng trong k.

Kim tra chc nng, s c lp ca cc nhn vin mua hng, th kho, k ton

Chn mu mt s ha n kim tra s xt duyt trn n t hng. ng thi i chiu gia cc n t hng, bo co nhn hng, ha n bn hng (lin 2) v s lng v gi c

II.2.2.2 Cc th nghim i vi nghip v thanh ton

Kim ton vin cn c cc nht k lin quan kim tra vic ghi chp trn s ci n phi tr, nhm mc ch xem xt s c thc ca cc nghip v pht sinh. Thc hin bng cch chn mu mt s cc nghip v trong k trn s ci n phi tr v kim tra ngc li n s chi hay nht k chng t thanh ton.

La chn mt s cc nghip v pht sinh trn s nht k v theo di vic ghi chp chng trn cc s chi tit, nhm kim tra tnh y ca vic ghi chp t nht k vo cc s chi tit.

Kim tra t cc s chi tit n cc chng t gc m bo cc nghip v mua hng thc s pht sinh. ng thi kim tra theo chiu ngc li m bo tt c cc nghip v pht sinh u c ghi nhn y .

Kim ton vin c th kim tra mu mt s cc nghip v mua hng bng cch xem cc phiu mua hng c c lp v ph duyt khng, kim tra cc s th t trn n t hng, kim tra cc hp ng mua bn, ha n nh cung cp.

Kim tra i chiu s tng cng trn s chi tit v s ci xem c khp ng khng.

III. Kim ton chu trnh mua vo v thanh ton

III.1 Giai on lp k hoch kim ton.

III.1.1 Xem xt chp nhn khch hng v nh gi ri ro hp ng

Cc cng ty kim ton cn thc hin cng vic chp nhn khch hng mi hoc xem xt, chp nhn duy tr khch hng c theo Mu A110 hoc A120. Mt khch hng ch thc hin mt trong hai mu: A110 (khch hng mi)/A120 (khch hng c). (Xem Ph lc 1).

Thng thng, mt hp ng c nh gi c mc ri ro cao khi c mt trong cc c im sau y:

Cng ty nim yt trn th trng chng khon;

Cng ty i chng;

Cng ty khng c h thng KSNB hiu qu;

Cng ty c du hiu nghi ng v kh nng hot ng lin tc;

Cng ty c du hiu vi phm php lut nghim trng;

C nghi ng v tnh chnh trc ca BG/Ban Qun tr

BG Cng ty c sc p ln phi hon thnh cc ch tiu ti chnh nm;

Cng ty ang c kin tng, tranh chp;

Cng ty ang c kim tra, thanh tra ca c quan nh nc;

Cc nm trc c li ln nhng nm nay b l ln;

BCTC c nhiu khon n phi tr ln, u t ti chnh di hn ln, nhiu hot ng lin doanh, lin ktln;

Thng xuyn thay i HQT, BG, K ton trng, KTV

Vic chp thun khch hng kim ton lm c s thc hin cc phn tip theo nh k hp ng kim ton/Th hn kim ton. Mc nh gi ri ro hp ng lm c s cho vic b tr nhn s kim ton, thi gian kim ton v c bit l cn nhc khi xc nh mc trng yu. Tt c cc vn ny thuc v xt on chuyn mn ca KTV.

III.1.2 Son Hp ng hoc Th hn kim ton, Th gi khch hng v k hoch kim ton, danh mc ti liu cn khch hng cung cp.

Hnh thc giao kt: bng vn bn di hnh thc: Hp ng kim ton v mt s dch v t vn khng thng xuyn, thc hin trong thi gian ngn th c th giao kt di hnh thc Th hn kim ton.Hp ng kim ton v th hn kim ton c trnh by theo cc mu:

A210 - Hp ng kim ton (Trng hp thng thng);

A211 - Hp ng kim ton (Trng hp 2 cng ty cng thc hin mt cuc kim ton);

A212 - Th hn kim ton.

Sau khi hon thnh cng vic kim ton theo tho thun, cc bn giao kt phi lm th tc thanh l hp ng v lp Bin bn thanh l hp ng kim ton theo Mu A213.

cng vic kim ton c tin hnh thun li v c s chun b th cng ty kim toan gi k hoch kim ton (Mu A230)v danh mc ti liu khch hng cn cung cp (Mu A240).

KTV thc hin theo cc mu A210, A230, A240 (Xem Ph lc 2)

III.1.3 Cam kt v tnh c lp ca KTV

Ngi thc hin cc mu ny l trng nhm kim ton. Cc thnh vin nhm kim ton phi k vo Mu A260 th hin s cam kt v tnh c lp ca mnh trc khi tham gia vo nhm kim ton.

Nu c bt k yu t no c th lm nh hng n tnh c lp (c du (() ct C ca Mu A270), trng nhm kim ton cn hon thnh Mu A280 khng nh cc yu t c th lm suy yu tnh c lp c loi tr mt cch ph hp cha.

KTV thc hin theo cc Mu A260, A270 v A280 (Xem ph lc 3)

III.1.4 Trao i vi Ban Gim c n v v k hoch kim ton

Kim ton vin ghi li cc trao i trong cuc hp lp k hoch/ hp trin khai kim ton vi Ban Gim c n v c kim ton, bao gm nhng khng gii hn cc vn sau:

Phm vi kim ton: Kim ton BCTC nm no, ti cc n v trc thuc no, ...

K hoch kim ton s b/kt thc nm: thi gian, nhn s, yu cu s phi hp ca n v,...

Xc nh cc b phn/ phng, ban lin quan n cuc kim ton;

Cc thay i quan trng v mi trng kinh doanh, quy nh php l trong nm c nh hng n n v;

Cc vn Ban Gim c quan tm v ngh KTV lu trong cuc kim ton;

Cc trao i ny s gip KTV nng cao hiu qu ca cng tc lp k hoch, gip Ban Gim c n v c s chun b cn thit hp tc vi KTV trong qu trnh kim ton.

KTV thc hin theo mu A290 (Xem Ph lc 4)III.1.5 Tm hiu khch hng v mi trng hot ng

Bc cng vic ny nn c lp trc khi cuc kim ton bt u, thun li nht l thc hin vo thi im thc hin sot xt BCTC gia k hoc kim ton s b.

Khi thc hin cng vic ny KTV thc hin th tc tm hiu khch hng v mi trng kim sot. Sau thc hin tm hiu v in thng tin hiu bit v nhng nhn t bn trong v bn ngoi tc ng n doanh nghip. Ni dung v phm vi ca thng tin cn tm hiu c hng dn chi tit ngay trong tng mc ca giy t lm vic ny.

Cui cng KTV cn xc nh ra nhng giao dch bt thng cn quan tm, cc ri ro trng yu lin quan ti ton b BCTC v ti khon c th. KTV thc hin theo mu A310 (Xem ph lc 5).III.1.6 Tm hiu chnh sch k ton v chu trnh KD quan trng

Trc khi thc hin, KTV cn lu mc tiu ca th tc Tm hiu chnh sch k ton v chu trnh kinh doanh :

Xc nh v hiu c cc giao dch v s kin lin quan ti chu trnh kinh doanh quan trng, c nh hng trc tip ti cc nghip v kinh t pht sinh, cc th tc kim tra, kim sot cc nghip v kinh t v lp chng t k ton;

nh gi v mt thit k v thc hin i vi cc th tc kim sot chnh ca chu trnh KD ny;

Quyt nh xem liu c thc hin kim tra h thng KSNB hay khng;

Thit k cc th tc kim tra c bn ph hp, hiu qu i vi chu trnh kinh doanh.

KTV cn tm hiu v in ni dung thng tin lin quan ti cc mc sau:

Hiu bit v cc kha cnh kinh doanh ch yu lin quan;

Hiu bit v chnh sch k ton p dng;

M t chu trnh: Cc nghip v chnh v th tc kim sot chnh phi c xc nh v m t bng cch trn thut bng vn bn hoc lp s (flowchart) trong bc ny.

KTV cn cn nhc tin hnh th nghim kim sot trong nhng trng hp sau:

KTV tin rng h thng KSNB c thit k v vn hnh c hiu qu trong vic ngn nga, pht hin v sa cha cc sai st hoc gian ln c nh hng trng yu n cc c s dn liu ca cc ch tiu trn BCTC.

Cc th nghim c bn khng c s cung cp cc bng chng kim ton ph hp cho cc c s dn liu ca cc ch tiu trn BCTC, chng hn cc chu trnh kinh doanh ch yu ph thuc mc cao vo h thng cng ngh thng tin.

Khi kt lun kim ton cho cc mu giy t lm vic phn ny, KTV cn phi thc hin cc cng vic sau:

Xc nh xem c cn ri ro trng yu no khng v th tc kim ton c bn kim tra chng;

Kt lun s b v chu trnh kim sot;

KTV c th quyt nh vic tip tc thc hin kim tra h thng KSNB.KTV thc hin theo mu A420 (Xem ph lc 6).

III.1.7 Phn tch s b BCTC Ngi thc hin cc mu ny l trng nhm kim ton v ngi ph duyt l Ch nhim kim ton.

(1) Phn tch bin ng ca Bng cn i k ton v Bo co kt qu hot ng kinh doanh:

KTV thc hin so snh nm nay vi nm trc k c v s tuyt i v tng i cho cc khon mc ch yu l cc khon mc c s d ln, bin ng ln hoc ch tiu nhy cm (cc khon vay, n phi thu, li, l...). i vi cc khon mc c bin ng ln hn mc trng yu chi tit, KTV thc hin vic tm hiu v phng vn cc nhn vin ca khch hng nh gi tnh hp l ca bin ng. Nu c bin ng m KTV cha th gii thch c, c th coi l mt ri ro trng yu cn quan tm khi thc hin kim ton chi tit.

(2) Phn tch h s:

Khi phn tch h s KTV thng tp trung vo 04 nhm h s ph bin nh sau: (1) H s thanh ton; (2) H s o lng hiu qu hot ng; (3) Kh nng sinh li; (4) H s n. Khi phn tch h s KTV dng hiu bit ca mnh v k ton doanh nghip v phn tch ti chnh pht hin cc bin ng hoc xu hng l, hay vic thay i t ngt ca ch s. Vic phn tch h s ny gip KTV pht hin ra cc ri ro, t a ra th tc kim ton ph hp cho cc ri ro .

(3) Phn tch cc s d ln, nh v bt thng:

i vi tng loi hnh doanh nghip, KTV phi quan tm n cc ch tiu ring bit, nu c s d c gi tr ln hoc nh bt thng so vi nm trc hoc theo thng l, hoc s d bt thng (ln u xut hin ti DN) th cn gii trnh r l do.

KTV thc hin theo mu A510 (Xem Ph lc 7)III.1.8 nh gi chung v H thng KSNB ca n v

KTV thc hin bng cch phng vn, quan st v kim tra thc t cc phn ca 03 thnh phn ny ca h thng kim sot v tr li cc cu hi ca bng bn tri. Trong trng hp ti liu phc tp v nhiu th KTV c th vit ngn gn v tham chiu ra cc giy t lm vic chi tit km theo.

lm phn kt lun, khi KTV xc nh c ri ro trng yu, thc hin 03 bc sau:

Bc 1: Lit k cc ri ro trng yu vo bng ny.

Bc 2: Tm kim cc yu t lm gim ri ro.

Bc 3: Nu cc yu t lm gim ri ro n mc chp nhn c, KTV ch cn ghi khng cn thm cc th tc kim ton khc. Nu ri ro cn li vn cao, KTV phi thit k cc th tc kim ton c bn khc cho ri ro ny.

Trng hp KTV khng xc nh c ri ro no giai on ny, th sau khi hon thnh vic ghi chp, th kt lun khng c ri ro trng yu v h thng kim sot cp doanh nghip c xc nh.

KTV trnh by theo mu A610 (Xem Ph lc 8)III.1.9 Trao i vi BG v cc c nhn c lin quan v gian lnKTV cn ghi li c th h tn, chc v ngi trao i, thi im v ni dung trao i, phng vn. Trong khi trao i khng phi lm tun t tng ni dung ca bng ny m s dng cc k nng mm (k nng giao tip, phng vn, t cu hi; k nng ng x), cc yu t cu thnh gian ln phng vn.

Nu xc nh c ri ro do gian ln, KTV phi ghi chp li v tng hp vo k hoch kim ton. Trao i vi Thnh vin BG ph trch cuc kim ton a ra cc x l ph hp.

Trng hp khng xc nh c ri ro do gian ln th KTV cng cn ghi li l khng xc nh c ri ro trng yu do gian ln.

KTV trnh by theo mu A620. (Xem Ph lc 9)

III.1.10 Trao i vi B phn Kim ton ni b/Ban Kim sot v gian ln Cc ni dung trao i/ phng vn c xut bao gm nhng khng gii hn cc vn sau:

nh gi ca B phn Kim ton ni b/ Ban Kim sot v ri ro tim tng/ ri ro kim sot/ cc khon mc d sai st trn BCTC ca n v;

Cc th tc m B phn Kim ton ni b/ Ban Kim sot thc hin trong nm nhm pht hin gian ln;

Cc pht hin ca B phn Kim ton ni b/ Ban Kim sot trong nm (nu c);

Phn ng v bin php x l ca Ban Gim c i vi cc pht hin (nu c);

.

KTV phi rt linh hot trong khi trao i c th thu thp c nhiu nht cc thng tin cn thit.

Kt thc cuc trao i/phng vn, KTV phi a ra kt lun/ nhn nh v kh nng xy ra ri ro v th tc kim ton cn lu .


III.1.11 Xc nh mc trng yu (k hoch - thc hin)

KTV phi thc hin cc bc cng vic sau:

Bc 1: Xc nh tiu ch c s dng c tnh mc trng yu

Cc tiu ch ph hp thng thng c la chn c th l:

Li nhun trc thu;

Tng doanh thu;

Li nhun gp;

Tng chi ph;

Tng vn ch s hu;

Gi tr ti sn rng.

Bc 2: Ly Gi tr tiu ch c la chn ghi vo tng ng.

Gi tr tiu ch thng da trn s liu trc kim ton ph hp vi k/nm m cng ty kim ton phi a ra kin kim ton hoc sot xt. Trong trng hp kim ton gia k phc v cho kim ton cui nm, KTV c th s dng s liu c tnh tt nht cho c nm da trn d ton v s liu thc t n gia k kim ton.

Bc 3: La chn t l tng ng ca biu xc nh mc trng yu tng th.

Cc t l ghi trong mu ny l cc t l gi m thng l kim ton quc t ti Vit Nam thng p dng:

- 5% n 10% li nhun trc thu,

- 1% n 2% tng ti sn,

- 1% n 5% vn ch s hu,

0.5% n 3% tng doanh thu.

Cc cng ty kim ton c th s dng ngay cc t l ny m khng cn sa i. Tuy nhin cc cng ty cng c th a ra cc tiu ch v cc mc t l khc ty theo chnh sch ca tng cng ty v ph hp vi chun mc kim ton p dng.

Bc 4: Xc nh mc trng yu tng th = Gi tr tiu ch x T l %

Trong nhng trng hp c th ca n v c kim ton, nu c mt hoc mt s nhm cc giao dch, s d ti khon hoc thng tin thuyt minh (nu xt ring l) c sai st vi mc thp hn mc trng yu i vi tng th BCTC nhng c th nh hng (nu xt tng th) n quyt nh kinh t ca ngi s dng BCTC, th KTV phi xc nh mc trng yu hoc cc mc trng yu p dng cho tng nhm giao dch, s d ti khon hay thng tin thuyt minh.

Bc 5: Xc nh mc trng yu thc hin.

Mc trng yu thc hin (mc trng yu chi tit) l mt mc gi tr hoc cc mc gi tr do KTV xc nh nhm gim kh nng sai st ti mt mc thp hp l tng hp nh hng ca cc sai st khng c iu chnh v khng c pht hin khng vt qu mc trng yu i vi tng th BCTC.

Mc trng yu chi tit thng thng nm trong khong t 50% - 75% so vi mc trng yu tng th xc nh trn. Vic chn t l no p dng cho tng cuc kim ton c th l ty thuc vo xt on chuyn mn ca KTV v chnh sch ca tng cng ty.

Bc 6: Xc nh Ngng sai st khng ng k/ sai st c th b qua:Mc ti a l 4% ca mc trng yu thc hin. y l mc quy nh theo thng l kim ton tt nht Vit Nam, cc cng ty c th p dng hoc a ra cc mc khc theo chnh sch khc ca mnh.

Bc 7: La chn mc trng yu p dng i vi cuc kim ton, thng thng ly s lm trn. Nu c mc trng yu c bin ng ln so vi nm trc (thp hn ng k), KTV cn cn nhc xem mc trng yu nm nay c hp l khng so vi tnh hnh hot ng kinh doanh nm nay ca doanh nghip.

Bc 8: nh gi li mc trng yu. Khi kt thc qu trnh kim ton, nu tiu ch c la chn xc nh mc trng yu bin ng qu ln th KTV phi xc nh li mc trng yu, gii thch l do v cn nhc xem c cn thc hin b sung thm th tc kim ton hay khng.

KTV trnh by theo mu A710. (Xem Ph lc 11)III.1.12 Xc nh phng php chn mu, c mu (k hoch/thc hin)

Trng nhm kim ton phi xc nh r ngay t giai on lp k hoch cch la chn cc phn t th nghim thu thp bng chng kim ton khi tin hnh th nghim c bn i vi tng khon mc ln trn BCTC thng qua la chn mt trong 3 phng php:

Chn ton b (kim tra 100%);

La chn cc phn t c bit;

Ly mu kim ton.

Cc bc ly mu trong qu trnh thc hin th nghim c bn bao gm:

(1) Xc nh mc tiu th nghim (mc tiu kim ton);

(2) Xc nh tng th mt cch chnh xc;

(3) Xc nh kch c mu;

(4) Xc nh phng php chn mu;

(5) Thc hin ly mu;

(6) Phn tch v nh gi mu: t l sai phm, dng sai phm -> tng sai st mu d kin;

(7) Ghi thnh ti liu v vic ly mu.Phng php chn mu l khc nhau khi ri ro kim ton l:

(1) Khon mc b k khai cao hn so vi thc t (overstatement), thng xy ra vi cc khon mc ti sn v thu nhp; v

(2) Khon mc b k khai thp hn so vi thc t (understatement), thng xy ra vi cc khon mc phi tr v chi ph.

Vi phng php chn mu phi thng k, k thut phn t, tc l vic phn chia tng th thnh cc nhm c cng mt tiu thc hay tnh cht kinh t gi l t, l phng php rt hiu qu trong vic ly mu gim tnh bin ng ca tng th v c rt nhiu s d ti khon bao gm mt s cc nghip v c s tin ln v rt nhiu cc nghip v vi s tin nh. Do vy, vic phn chia tng th thnh 2 hoc nhiu t nh da trn s tin c th lm tng tnh hiu qu ca kim ton. Khi :

Kim tra 100% nhng khon mc ln hn mt s tin nht nh;

Ly mu vi nhng khon mc thp hn s tin thit lp.

Cc tiu thc phn t bao gm:

Theo gi tr: y l cch phn t ph bin nht, da trn vic chia tng th theo nhiu di gi tr thng xut hin trong tng th;

Theo bn cht ca khon mc: da trn ni dung ca nghip v v s d;

Theo bn cht ca th tc kim tra s thc hin.

Vi loi ri ro (1), c mu c th xc nh nh sau:

Tng gi tr ca Tng th

C mu c th = ---------------------------------- * Nhn t R

Mc trng yu chi tit

Khong cch mu = Tng gi tr ca Tng th/C mu

Sau , tin trnh ly mu thc hin nh sau:

Kim tra 100% cc khon mc >= khong cch mu;

Kim tra cc phn t c bit;

C mu trong tng th cn li c xc nh bng:

(Gi tr Tng th - Gi tr khon mc kim tra 100% - Gi tr khon mc c bit)/Khong cch mu

R-Mc m bo cn thit t mu, bao gm 3 mc :

Mc m boKhon mc trn Bng CKTKhon mc trn

BC KQKD

Thp0,50,35

Trung bnh1,50,5

Cao30,7

R trn khon mc BC KQKD thp hn so vi Bng CKT do mi quan h bt ton kp gia cc ti khon thuc Bng CKT v BC KQKD, vic ghi nhn ti sn hay n phi tr c tc ng trc tip n vic ghi ng doanh thu hay chi ph.

R -Mc m bo: l nhn t quyt nh c mu, ph thuc cc yu t sau:

nh gi ca KTV v ri ro xy ra sai st;

nh gi ca KTV v tnh hiu qu ca HT KSNB;

m bo (nu c) thu thp c t kt qu kim tra cc khon mc lin quan khc.

Vi loi ri ro (2), c mu ph hp hon ton da trn xt on ca KTV qua vic xc nh cc tng th ph hp vi mc tiu kim ton. Mu A810 ch cp ghi chp cc la chn s mu da trn tng th c ghi s. Chng hn, kim tra tnh y ca cc nghip v phi tr, KTV khng ch kim tra cc khon mc phi tr ghi s, m cn phi kim tra cc khon n ghi nhn sau ngy kha s, cc hp ng quan trng, cc khon chi ln pht sinh sau ngy kha s, v.v...

KTV thc hin theo Mu A810 (Xem Ph lc 12)III.1.13 Tng hp k hoch kim ton

Tng hp cc ni dung chnh t cc Mu A210, A310, A510, A400, A600, A710 v A810 ca cc phn trong giai on lp k hoch kim ton. ng thi, tm tt cc vn t cuc kim ton nm trc mang sang (t Mu B410 ca h s kim ton nm trc) v a ra hng gii quyt trong cuc kim ton nm nay.


III.2. GIAI ON THC HIN KIM TON.

III.2.1. Kim tra h thng KSNB

Thng thng vic kim tra h thng KSNB c khuyn ngh s dng trong trng hp:

Th tc kim sot c k vng l hot ng c hiu qu;

Cc th tc kim tra c bn khng th gim ri ro c sai st trng yu n mc chp nhn c do c qu nhiu nghip v pht sinh, gi tr nh, hoc c kim sot bng h thng cng ngh thng tin.

KTV s dng cc th tc sau kim tra xem cc th tc kim sot chnh c thc s hot ng hiu qu trong vic ngn nga, pht hin v sa cha cc gian ln sai st i vi tng chu trnh kinh doanh chnh:

Phng vn cc c nhn lin quan;

Kim tra cc ti liu lin quan;

Quan st hot ng ca cc chu trnh chnh v cc nghip v chnh;

Thc hin li cc th tc kim sot xem chng c hot ng, hoc hot ng c hiu qu khng.

Th tc tin hnh ly mu trong th nghim kim sot bao gm:

Xc nh cc th tc kim sot ph hp kim tra (cc th tc kim sot c la chn phi l cc th tc kim ton quan trng nu cc th tc kim sot ny c thit k v hot ng c hiu qu, chng c th ngn nga hoc pht hin v sa cha cc ri ro c sai st trng yu vi phn ln cc c s dn liu ca cc ti khon quan trng trn BCTC lin quan n cc chu trnh kinh doanh ch yu);

Xc nh cc th tc kim tra ph hp (phng vn, quan st, kim tra, thc hin li, );

Tin hnh kim tra;

nh gi kt qu th nghim kim sot;

nh gi ri ro kim sot;

Lp giy t lm vic phn nh cng vic thc hin v kt lun.

Xc nh c mu khi tin hnh th nghim kim sot c da trn tn sut thc hin ca cc th tc kim sot quan trng (hng tun, thng, qu, su thng, v.v..), tng ng vi tng th nh. C mu ti thiu c th la chn nh sau:

Tn sut kim sot v tng thS n v mu chn

Qu (4)2

Thng (12)2 -4

1/2 thng (24)3 8

Tun (52)5 9

Thng thng nu khng tin tng vo h thng KSNB th KTV s phi thc hin kim tra c bn mc cao. Nu tin tng vo h thng KSNB th th tc kim tra c bn c th ch thc hin mc trung bnh hoc thp. Mi quan h c th hin qua s sau y:

Mc th nghim c bnLoi bng chngNgun bng chngThi im thu thp bng chngPhm vi bng chng

CAO

THPCc th tc kim tra bao gm:

Kim tra chng t

Quan st

Tnh ton li

Gi th xc nhn

Phn tch sot xt

c lt chi tit

Phng vnTrc tip do KTV thu thp

Gin tip do cc ngun bn ngoi c lp cung cp

Gin tip thu thp t cc ngun bn trongGn thi im xy ra nghip v hoc nh gi

Kim tra hoc quan st bt ng

Tnh ng k

Gn thi im cui nm

Thi im gia kKim tra nhiu cc khon mc quan trng

C mu ln hn

Thu thp cc xc nhn c bng li v vn bn

Phn tch mang nhiu tnh thuyt phc

Thu thp i chng t nhiu ngun

C mu nh hn

Kim tra t khon mc quan trng

KTV trnh by theo mu A910 (Xem Ph lc 14)III.2.2 Chng trnh kim ton

Vic lp chng trnh kim ton cho cc khon mc/phn hnh no l tu thuc vo tnh hnh thc t c pht sinh v l khon mc trng yu theo nh gi ca KTV tng doanh nghip

Vic thit k cc th tc kim tra c bn ty thuc vo vic nh gi ri ro sai st trng yu ca KTV sau khi nh gi ri ro tim tng v ri ro kim sot cc Mu A310, A400 v Phn C lin quan n tm hiu khch hng v mi trng hot ng, chnh sch k ton v h thng KSNB, cng nh nh gi hot ng ca h thng KSNB.

Trn c s nh gi ri ro c sai st trng yu, KTV cn xem xt tc ng n phm vi, ni dung v lch trnh ca cc th tc kim tra c bn cc mc tng ng l cao, trung bnh, thp trn c s p dng ton b cc th tc kim tra c bn theo mu hoc c lc b hay b sung cc th tc khc.

KTV thc hin theo mu D130, D132, D133, E230. (Xem Ph lc 15)III.2.3. Kim tra tnh tun th php lut v cc quy nh lin quan

Thc hin theo cc cng vic nu trong Mu H110. Nu khng thc hin/khng p dng bt k mt th tc no, KTV phi ghi r l do v nh gi nh hng n mc tiu kim ton. C th b sung cc th tc kim ton khc nu cn thit ty theo c im ca tng khch hng v tnh hung c th, cng nh nh gi ri ro ca KTV, trn c s tham kho hng dn chi tit ca Chun mc kim ton Xem xt tnh tun th php lut v cc quy nh trong kim ton BCTC (VSA 250). Tham chiu cng vic thc hin n cc phn hnh lin quan.

Th tc kim ton thc hin ch yu l phng vn, quan st, kim tra ti liu lin quan.

Nu xc nh c nhng hnh vi khng tun th php lut v cc quy nh lin quan c nh hng trng yu n BCTC c kim ton, KTV phi ghi chp li v tng hp vo k hoch kim ton, phi trao i vi thnh vin BG ph trch cuc kim ton a ra cc x l ph hp.

KTV cn lu l ni dung Th gii trnh ca BG phi trnh by v vic m bo tnh tun th php lut v cc quy nh lin quan.

KTV trnh by theo mu H110. (Xem Ph lc 16)III.2.4. Sot xt cc bt ton tng hp

Thc hin theo cc cng vic nu trong mu H120: KTV nn tp trung xem xt cc bt ton trn S Ci vo cc ngy gn cui nin , ng thi, trao i vi cc thnh vin khc trong nhm kim ton nm bt c cc bt ton bt thng m cc thnh vin pht hin cc phn hnh c giao. Th tc phng vn nhn vin k ton cng rt hu ch trong vic gip pht hin s can thip ca Ban Gim c i vi cc bt ton iu chnh cui k.

KTV c th b sung cc th tc kim ton khc nu cn thit ty theo c im ca tng khch hng v tnh hung c th, cng nh nh gi ri ro ca KTV.

KTV trnh by theo mu H120. (Xem Ph lc 17)

III.2.5 Kim ton nm u tin-S d u nm ti chnh

Chun mc kim ton Kim ton nm u tin-S d u nm ti chnh (VSA 510) yu cu KTV phi thu thp y bng chng kim ton thch hp nhm bo m:

a) S d u nm khng c sai st lm nh hng trng yu ti BCTC nm nay;

b) S d cui nm ca nm ti chnh trc c kt chuyn chnh xc, hoc c phn loi li mt cch ph hp trong trng hp cn thit;

c) Chun mc v ch k ton c p dng nht qun hoc cc thay i v ch k ton c iu chnh trong BCTC v trnh by y trong phn thuyt minh BCTC.

Ngi thc hin c khuyn khch l trng nhm kim ton hoc tr l kim ton c kinh nghim.

Thc hin theo cc cng vic nu trong mu c th. Nu khng thc hin/khng p dng bt k mt th tc no, KTV ghi r l do v nh gi nh hng n mc tiu kim ton. C th b sung cc th tc kim ton khc nu cn thit ty theo c im ca tng khch hng v tnh hung c th, cng nh nh gi ri ro ca KTV, trn c s tham kho hng dn chi tit ca VSA 510. Tham chiu cng vic thc hin n cc phn hnh lin quan.


KTV trnh by theo Mu H130 (Xem ph lc 18)

III.2.6 Sot xt giao dch vi cc bn lin quan

Thc hin theo cc cng vic nu trong mu c th. Nu khng thc hin/khng p dng bt k mt th tc no, KTV phi ghi r l do v nh gi nh hng n mc tiu kim ton. C th b sung cc th tc kim ton khc nu cn thit ty theo c im ca tng khch hng v tnh hung c th, cng nh nh gi ri ro ca KTV, trn c s tham kho hng dn chi tit ca VSA 550. Tham chiu cng vic thc hin n cc phn hnh lin quan.

KTV cn lu l phi bao gm trong ni dung th gii trnh ca BG v tnh y ca thng tin c cung cp lin quan n vic xc nh cc bn lin quan v thng tin v cc bn lin quan c trnh by y trong BCTC.

KTV trnh by theo mu H140 (Xem Ph lc 18)

III.2.7. Sot xt s kin pht sinh sau ngy kt thc nm ti chnh (trc ngy pht hnh bo co kim ton)

Thc hin theo cc cng vic nu trong mu c th. Nu khng thc hin/khng p dng bt k mt th tc no, KTV ghi r l do v nh gi nh hng n mc tiu kim ton. C th b sung cc th tc khc nu cn thit ty theo c im ca tng khch hng v tnh hung c th, cng nh nh gi ri ro ca KTV, trn c s tham kho hng dn chi tit ca VSA 560. Tham chiu cng vic thc hin n cc phn hnh lin quan.



III.2.8 Kim tra cc thng tin khc trong ti liu c BCTC c kim ton

Thc hin theo cc cng vic nu trong mu c th. Nu khng thc hin/khng p dng bt k mt th tc no, KTV phi ghi r l do v nh gi nh hng n mc tiu kim ton. C th b sung cc th tc kim ton khc nu cn thit ty theo c im ca tng khch hng v tnh hung c th, cng nh nh gi ri ro ca KTV, trn c s tham kho hng dn chi tit ca VSA 720. Tham chiu cng vic thc hin n cc phn hnh lin quan.


III.2.9 Sot xt ti sn, n tim tng v cc cam kt

Do tnh trng yu ca vic trnh by v cng b cc khon mc ti sn, n tim tng v cc cam kt n tng th BCTC theo Chun mc k ton Vit Nam s 18-Cc khon d phng, ti sn v n tim tng, KTV cn thc hin cc th tc kim ton ph hp m bo tnh hp l ca vic trnh by BCTC.


Khi nhn thy cc s kin c nh hng trng yu n BCTC th KTV phi ghi chp li v tng hp vo k hoch kim ton. Trao i vi thanh vin BG ph trch cuc kim ton a ra cc x l ph hp.


III.2.10 Sot xt thay i chnh sch k ton, c tnh k ton v sai st

Tnh ph hp, tin cy ca cc BCTC ca doanh nghip v kh nng so snh BCTC ca doanh nghip gia cc nm v so snh vi BCTC ca cc doanh nghip khc c th b nh hng trng yu trong trng hp n v c kim ton c s thay i trong cc chnh sch k ton, cc c tnh k ton v sa cha cc sai st khi khng p dng ng trong vic lp v trnh by BCTC theo Chun mc k ton Thay i chnh sch k ton, c tnh k ton v sai st (VAS 29).

Khi nhn thy nhng thay i trong cc chnh sch k ton v/hoc cc c tnh k ton v/hoc sa cha cc sai st c nh hng trng yu n BCTC nm nay v/hoc cc nm trc th KTV phi ghi chp li v tng hp vo k hoch kim ton v trao i vi trng nhm kim ton hoc thnh vin BG ph trch cuc kim ton a ra cc x l ph hp.


III.3 GIAI ON TNG HP, KT LUN V LP BO CO

III.3.1 Sot xt s ph duyt, pht hnh Bo co kim ton v th qun l

Thnh vin BG ph trch cuc kim ton v Ch nhim kim ton chu trch nhim hon thnh mu ny bng cch nh du (x) vo nhng cng vic thc hin. Bt k mt cng vic no cha c thc hin, hoc thc hin cha c tha mn th ngi sot xt phi yu cu nhm kim ton cn phi gii trnh hoc xem xt, nh gi li nh hng n kin kim ton.

KTV trnh by theo mu B110. (Xem Ph lc 23)III.3.2. Sot xt cht lng ca thnh vin BG c lp

Cc th tc cp trong bc cng vic cn c thc hin m bo cuc kim ton c c s tham vn cn thit i vi nhng vn phc tp, ri ro cao v s tham vn ny c lu h s ng n.

Cc cng ty trong chnh sch kim sot cht lng ca mnh cn t xc nh r cc cuc kim ton cn phi c thnh vin BG c lp. Thng thng, nhng cuc kim ton c mt trong cc c im sau s phi c sot xt bi thnh vin BG c lp:

Cuc kim ton c nh gi c mc ri ro cao nh cc cng ty nim yt, ngn hng, cng ty mi gii hoc cc cng ty c ri ro cao khc nh hng dn ti Mu A110, A120;

Cng ty b nhim thnh vin mi BG ph trch cuc kim ton hoc ch nhim kim ton mi;

Thnh vin khc ca BG hoc vn phng khc ca Cng ty hoc chuyn gia bn ngoi c nhiu kinh nghim kim ton trong lnh vc hot ng ca khch hng;

Khch hng c kim sot bi mt hoc nhiu c quan ca Chnh ph;

Ngnh ngh hot ng ca khch hng ang suy thoi;

kin kim ton d nh pht hnh khng phi l kin kim ton chp nhn ton phn ( kin ngoi tr, kin t chi hoc kin khng chp nhn);

Cha chc chn gia hai loi kin kim ton l: chp nhn ton phn hay khng phi l kin chp nhn ton phn; hoc tranh chp gia kin ngoi tr hay khng chp nhn;

Sau khi c kin kt lun ca thnh vin BG/Partner, chuyn gia c lp ny, thnh vin BG ph trch cuc kim ton s c kin cui cng v loi kin kim ton ca khch hng ny.

KTV trnh by theo mu B120. (Xem Ph lc 24)III.3.3. Bo co ti chnh v Bo co kim ton nm nay

Bo co kim ton thc hin vo giai on kt thc cuc kim ton, sau khi kt thc cc th tc kim ton theo quy nh.

KTV lp theo mu:

B310 - Bo co kim ton (dng chp nhn ton phn)

B311 - Bo co kim ton (dng chp nhn tng phn do hn ch phm vi kim ton)

B312 - Bo co kim ton (dng chp nhn tng phn do bt ng trong x l)

B313 - Bo co kim ton (dng t chi a ra kin)

B314 - Bo co kim ton (dng tri ngc)

III.3.4 Tng hp kt qu kim ton

Tng hp cc vn pht sinh ti tng ti khon trng yu, cc bt ton ngh iu chnh, trao i v thng nht vi khch hng v cc ni dung ny. c bit phi tr li v vic cc ri ro pht hin trong giai on lp k hoch v thc hin kim ton c x l cha.

Xem xt mc trng yu xc nh trong giai on lp k hoch liu c cn ph hp giai on kt thc cuc kim ton hay khng.

Tm tt cc vn cn lu trong cuc kim ton nm sau.

KTV trnh by theo mu B410. (Xem Ph lc 25)

III.3.5 Cc vn cn gii quyt trc ngy pht hnh BCKT

Tng hp cc vn cn gii quyt trc ngy pht hnh BCKT, nh: cc ti liu cn thiu m khch hng cam kt s cung cp b sung, danh sch cc th xc nhn cha quay v,

KTV cn m bo thu thp c y cc thng tin, ti liu cn thit v gii quyt ht cc vn trc khi pht hnh BCKT. Trng hp khng gii quyt tha ng cc vn nu ti Mu ny, KTV cn xem xt nh hng i vi kin kim ton. KTV trnh by theo mu B430. (Xem Ph lc 26)

III.3.6 Th gii trnh ca BG khch hng

Th gii trnh ny cn c cam kt trong hp ng kim ton v nn gi cho khch hng ngay khi cuc kim ton bt u. Khi kt thc cuc kim ton hoc khi pht sinh cc vn trng yu cn c kin gii trnh ca BG, Th gii trnh ny nn c sa i cho ph hp vi cc vn pht sinh thc t v hng dn ca ca Chun mc kim ton VSA 580. Th gii trnh sau khi sa i cng vi danh mc bt ton khng iu chnh (B370) cn c i din khch hng k v gi cho cng ty kim ton.

Ngy ca th gii trnh tt nht l nn cng vi ngy k bo co kim ton.

Th gii trnh l bng chng kim ton quan trng cn c lu gi.

KTV trnh by theo mu B440. (Xem Ph lc 27)

Phn 2 - Thc t cng tc kim ton quy trnh mua vo v thanh ton ti cng ty kim ton AAC

I. Tng quan v cng ty TNHH Kim ton v K ton AAC

Tn cng ty: Cng ty Kim ton v k ton AACTn giao dch i ngoi: Auditing and Accounting CompanyTn vit tt: AAC

Cng ty Kim ton v K ton AAC l mt Cng ty kim ton c lp hot ng trong lnh vc kim ton, k ton v t vn ti chnh. Vi qu trnh hot ng 15 nm, hin nay Cng ty ang c mt i ng kim ton vin v nhn vin chuyn nghip c nhiu kinh nghim trong lnh vc kim ton v t vn ti chnh - k ton.

I.1 Lch s hnh thnh v pht trin cng ty Kim ton v k ton

Cng ty Kim ton v k ton AAC l cng ty kim ton c lp trc thuc B Ti Chnh, tin thn l cng ty kim ton DAC, c thnh lp trn c s st nhp hai chi nhnh cng ty kim ton ng ti Nng, l mt trong nhng cng ty kim ton hng u ti Vit Nam, c thnh lp trn c s quyt nh s 194/TC/TCCB ngy 01 thng 04 nm 1993 v Quyt nh s 106/TC-BTC ngy 13 thng 02 nm 1995 ca B trng B Ti chnh. Hin nay, cng ty AAC c kt np tr thnh thnh vin ca t chc Polaris, l mt t chc kim ton quc t.

Cng ty AAC hot ng trn phm vi ton quc, c php kim ton tt c cc loi hnh doanh nghip thuc mi thnh phn kinh t, k c cc ngnh c quy ch ring v vic la chn v b nhim kim ton c lp c iu kin.

Hin ti, cng ty AAC c i ng gm 100 nhn vin, trong khong 27 ngi c chng ch kim ton vin c lp. i ng kim ton vin ca AAC c o to c h thng Vit Nam, Anh, B, Php, Ai-len, c v c nhiu nm kinh nghim thc tin v kim ton v t vn ti chnh-k ton-thu Vit Nam v quc t.

AAC c 100% i ng kim ton vin v tr l kim ton vin cao cp c o to trc tip bi cc chuyn gia cao cp v kim ton ca Cng ng Chu u thng qua chng trnh hp tc v kim ton v k ton ca d n EURO TAPVIET do Cng ng Chu u ti tr.

Nh c i ng chuyn nghip cht lng cao, thc trch nhim, c o c ngh nghip trong sng nn trong qu trnh hot ng, AAC cha h xy ra bt k sai st, ri ro no cho khch hng. AAC lun c cc nh u t, cc c quan chc nng tn nhim v nh gi cao v cht lng phc v.

I.2 Mc tiu v nguyn tc hot ng cng ty Kim ton v k ton

I.2.1 Mc tiu hot ng

Mc tiu hot ng ca cng ty AAC l gip khch hng v nhng ngi quan tm bo v li ch hp php ca h, cung cp cho h nhng thng tin ch thc v cn thit t chc iu hnh hot ng ca doanh nghip, ng thi a ra cc quyt nh qun l ph hp vi thc tin.

Cng ty AAC khng ngng hot ng nhm gp phn pht hin v ngn nga nhng ri ro cho doanh nghip, tr gip cho hot ng kinh doanh ca doanh nghip c thun li v t hiu qu kinh t cao nht.

Cng ty AAC thc hin kim ton theo ng cc Nguyn tc, Chun mc Kim ton Vit Nam v thng l kim ton quc t, ph hp vi nhng quy nh hin hnh v hot ng kim ton ca Nh nc Vit Nam.

I.2.2 Nguyn tc hot ng

Cng ty AAC hot ng theo phng chm: c lp, khch quan, trung thc v b mt s liu ca khch hng, cng chnh l li cam kt ca AAC vi khch hng.

I.2.3. C cu t chc ca cng ty Kim ton v k ton AAC

Cng ty AAC lun lun xem yu t con ngi l ti sn ln nht v quan trng nht trong nh hng hot ng ca mnh, cng ty lun coi trng vic pht trin v nng cao cht lng i ng kim ton vin v chuyn vin k thut.

L mt trong s t cng ty kim ton u tin ra i v hot ng ti Vit Nam, hot ng ca AAC khng ngng pht trin v khng nh c v tr ca mnh trn th trng cung cp cc dch v chuyn ngnh kim ton, k ton v t vn ti chnh. C c thnh cng l nh vo chnh sch u t pht trin i ng kim ton vin v k thut vin c nng lc chuyn mn cao, c o c ngh nghip trong sng. n nay AAC xy dng c i ng vi hn 100 cn b nhn vin, vi 100% tt nghip i hc v trn i hc, trong c khong 27 ngi c cng nhn kim ton vin cp quc gia.

S 2.2.1: S t chc ca cng ty Kim ton v K ton AAC

I.2.4 T chc nhn s ti cng ty AAC

Nhng ngi lm cng tc chuyn mn ca cng ty bao gm: Ban gim c, Trng ph phng, Kim ton vin chnh, Tr l kim ton vin cp 3 (tr l cao cp), Tr l kim ton vin cp 2, Tr l kim ton vin cp 1 (tr l mi vo ngh) v cc nhn vin th vic c lin quan trc tip n hot ng kim ton.

Tt c nhng ngi lm cng tc chuyn mn phi thng xuyn nng cao nghip v ca mnh thng qua vic kt hp o to ti ch vi o to chnh kho v cc chng trnh t hc. Thng qua , tu thuc vo nng lc lm vic, kh nng m ng cng vic mi ca mi nhn vin m h c th c b nhim ln gi cc chc v cao hn trong cng ty.

I.2.5 Chc nng, nhim v, quyn hn ca cc b phn, c nhn

Ban gim c

Gim c l ngi i din ton quyn ca cng ty, chu trch nhim trc B trng B ti chnh v trc php lut v ton b hot ng ca cng ty.

Cc Ph gim c chu trch nhim gii quyt cc cng vic c th theo s phn cng nhim v ca Gim c v nhn lc, hnh chnh, khch hng v cc lnh vc nghip v.

K ton trng

K ton trng c nhim v gip gim c cng ty t chc thc hin cng tc k ton, thng k ti chnh v kim sot ni b, c cc quyn v nhim v theo quy nh ca php lut nh: Lp bo co ti chnh, cng khai s liu ti chnh, t chc vn dng h thng chng t, h thng ti khon k ton, ghi chp, lu tr chng t, h s k ton ng theo c im kinh doanh ca cng ty; chu trch nhim chun b tt c nhng thng tin qun l, ti chnh, lp cc k hoch v ti chnh, d tr ngn sch v cc vn lin quan n h thng k ton; qun l tin mt, tnh lng, thc hin cng vic thanh ton, quan h vi ngn hng, khch hng

Trng, ph phng

mi phng chuyn mn c mt trng phng v mt ph phng. Trng phng chu trch nhim trc gim c cng ty v ng vai tr quan trng trong nhiu lnh vc hot ng ca cng ty, c bit l v cc vn v nhn s, thc hin vic phi hp hot ng v m nhim cc cng vic hnh chnh. Cc trng, ph phng gi vai tr lnh o phng v c chc nng nh l mt cu ni gia ban gim c v nhn vin trong cng ty.

Kim ton vin chnh

L nhng ngi c cp giy php hnh ngh hoc giy chng nhn c gi tr tng ng. Kim ton vin chnh c trch nhim gim st cng vic ca cc tr l, nhn vin; thc hin cc hp ng kim ton ln hoc cc v vic c bit khc; sau bo co trc tip cho ngi qun l ph trch mt v vic kim ton.

Tr l kim ton vin

L nhng ngi tham gia thc hin cng tc kim ton, cha c chng ch kim ton vin c lp. Tu vo nng lc, thm nin cng tc, tr l kim ton vin c chia lm ba cp theo th t tng dn v quyn hn: Tr l kim ton vin cp 1, cp 2 v cp 3. Chu s gim st cht ch ca ngi c trch nhim, thc hin cng vic di s hng dn nghip v ca cp trn.

I.2.6 Nhng dch v cung cp v khch hng ca cng ty Kim ton v k ton AAC cung cp

Nhng dch v cung cp

Cng ty Kim ton v k ton AAC cung cp cc dch v sau: Kim ton, k ton, t vn Thu, t vn ti chnh v qun l, dch v o to v tuyn dng, dch v Tin hc. Trong :

Dch v Kim ton Kim ton bo co ti chnh.

Kim ton bo co quyt ton vn u t hon thnh.

Kim ton bo co quyt ton d n.

Kim ton bo co ti chnh v mc ch thu.

Kim ton hot ng.

Kim ton tun th.

Kim ton ni b.

Kim ton bo co quyt ton vn u t hon thnh.

Kim tra thng tin ti chnh trn c s th tc tho thun trc.

Dch v K ton

Dch v ghi s v gi s k ton.

Hng dn nghip v k ton.

Lp cc Bo co ti chnh nh k.

Chuyn i cc Bo co ti chnh c lp theo VAS, IAS.

Thit k v hon thin m hnh t chc b my k ton.

Dch v t vn Thu

T vn vic p dng chnh sch Thu.

T vn cng tc k khai v quyt ton thu.

T vn v cc th tc hon thu v khiu ni v thu.

H tr vic cp nht thng tin v thu v thu quan.

Dch v T vn ti chnh v qun l T vn thnh lp v qun l doanh nghip.

T vn thit lp c ch ti chnh ni b.

T vn vic sa i, b sung ch k ton ti chnh ph hp vi yu cu qun l.

Sot xt bo co ti chnh.

Xc nh gi tr doanh nghip c phn ho hoc ph sn doanh nghip.

Thm nh tnh hnh ti chnh v gi tr ti sn tranh chp, kin tng.

Dch v o to v Tuyn dng

o to, bi dng k ton v kim ton vin ni b.

Cp nht kin thc ti chnh, k ton, kim ton.

H tr tuyn dng nhn vin k ton v kim ton vin ni b.

Dch v Tin hc

T vn vic la chn cc phn mm tin hc v k ton ti chnh v k ton qun tr.

T vn vic la chn trang b cc thit b tin hc, ci t h thng thng tin qun l.

II. Thc t cng tc kim ton chu trnh mua vo v thanh ton trong BCTC ti cng ty TNHH kim ton v k ton AAC

m bo tnh hiu qu, tnh kinh t v tnh hiu lc ca tng cuc kim ton, ng thi thu thp bng chng kim ton y v c gi tr lm cn c cho kt lun ca KTV v tnh trung thc v hp l ca s liu trn BCTC, quy trnh kim ton BCTC do cng ty AAC thc hin qua ba giai on sau: lp k hoch kim ton, thc hin kim ton v hon thnh cuc kim ton.

II.1 Lp k hoch kim ton:Lp k hoch kim ton l giai on u tin m cc KTV cn thc hin trong mi cuc kim ton nhm to iu kin cn thit cho cc cuc kim ton. Vic lp k hoch kim ton c quy nh r rng trong cc chun mc kim ton hin hnh, chun mc kim ton th t trong mi chun mc kim ton c tha nhn rng ri (GAAS) i hi: cng ty kim ton phi c lp k hoch y v cc tr l (nu c) phi c gim st ng n. Chun mc kim ton Vit Nam s 300 mc 2, nu r: Kim ton vin v cng ty kim ton cn lp k hoch kim ton c th m bo c rng cuc kim ton c tin hnh mt cch c hiu qu.

II.1 Tm hiu chung v khch hng:

Sau khi nhn c li mi kim ton AAC tin hnh xem xt trn mt s mt c bn nh tnh c lp ca AAC vi khch hng, tnh lim chnh ca ban qun tr, h thng k ton ca khch hng nhm xem xt v kh nng c nn chp nhn li mi kim ton ny hay khng. y l cng vic u tin ca mi cuc kim ton vi mc ch c ci nhn chung nht v hot ng kinh doanh, cc chnh sch, quy nh m khch hng ang p dng qua nh gi c ri ro tim tng. Cng ty CP XYZ l mt khch hng c nn cng ty kim ton s dng Mu A120 (Xem ph lc 1).II.2 K kt hp ng kim ton:

Trn c s tm hiu thng tin v khch hng, cng ty gi th cho hng, bo gi. Nu AAC tha thun c vi khch hng v ph kim ton v cc iu khon khc th hp ng c k kt. (Mu A210).CNG HA X HI CH NGHA VIT NAM

c lp - T do - Hnh phc

---------o0o---------

S: /2010/ HKT

Nng, ngay 15 thang 12 nm 2010 (1)

HP NG KIM TON

(V/v: Kim toan bao cao tai chinh nm ti chnh kt thc ngy 31/12/2010 cua

Cng ty CP XYZ)

Cn c B lut Dn s s 33/2005/QH11 v lut Thng mi s 36/2005/QH11 c nc Cng hoa xa hi chu nghia Vit Nam thng qua ngay 14/6/2005;

Cn c Nghi inh 105/2004/N - CP ngay 31/03/2004 cua Chinh phu Nc Cng ha X hi Ch ngha Vit Nam v Kim toan c lp v Thng t s 64/2004/TT-BTC ngy 29/06/2004 ca B Ti chnh hng dn thc hin mt s iu ca Ngh nh 105/2004/N-CP ngy 30/3/2009 ca Chnh ph v Kim toan c lp;

Cn c Chun mc kim toan Vit Nam s 210 v Hp ng kim toan.

Cn c vo nhu cu v kh nng ca hai bn.

Hm nay, ti vn phng Cng ty TNHH Kim ton v K ton AAC, chng ti gm:

Hp ng nay c lp bi v gia cc Bn:

BN A : CNG TY C PHN XYZ (Di y gi tt l Bn A)Ngi ai din : ng PHAN VN LNG

Chc vu

: Gim c

ia chi

: S 1, ng Hng Vng, TP Hu, tnh Tha Thin Hu

in thoi

: (0514) 234567

Fax : (0514) 345678

Ma s thu

: 3300345678

Ti khon s

: 2345.7890.2346

Ti Ngn hng

: Ngn hng Nng nghip v PTNT Tha Thin Hu

BN B: CNG TY TNHH KIM TON ABC (Di y gi tt l Bn B)Ngi i din : ng NGUYN TRNG HIU

Chc v : Ph Tng Gim c

a ch : 217 Nguyn Vn Linh, TP Nng

in thoi

: (0511) 3 655 886;

Fax : (0511) 3 655 887

Email

: [email protected]

Ma s thu

: 0400100707

Ti khon s

: 0041.00000.1431

Ti Ngn hng

: Ngn hng Ngoi Thng VN- chi nhnh Nng

IU 1 : NI DUNG DCH V

Bn B ng y cung cp cho Bn A dich vu kim toan Bao cao tai chinh cua Bn A cho nm ti chnh kt thc ngy 31/12/2010.IU 2: TRCH NHIM CA CC BN

Trach nhim cua Bn A:

Bn A c trch nhim cung cp y , kp thi chng t, ti liu k ton v cc ti liu c lin quan khc n cuc kim ton. ng thi c cn b c lin quan cng phi hp trong qu trnh kim ton.

Bo co ti chnh dng kim ton phi c Bn A k v ng du trc khi cung cp cho Bn B.

Thanh ton y ph dch v kim ton v cc ph khc (nu c) cho bn B theo iu 4 ca hp ng ny.

Trach nhim cua Bn B:m bo tun th cc chun mc kim ton hin hnh;

C cc kim ton vin v chuyn gia nng lc, kinh nghim thc hin cuc kim ton v t vn cng tc t chc k ton.

Sau khi hon thnh cuc kim ton s cung cp cho Bn A bo co kim ton cng vi cc bo co ti chnh c kim ton. Trong trng hp cn thit, s pht hnh Th qun l cp n nhng hn ch cn khc phc v kin xut ca KTV nhm ci tin cng tc k ton v h thng KSNB ti DN. S lng Bo co kim ton c pht hnh l 5 bn trong lu li 1 bn v giao cho Bn A 04 bn.

Cung cp thng tin v kinh t, ti chnh k ton di dng bn tin hng thng v thc hin t vn nghip v chuyn ngnh khi Bn A c nhu cu.

IU 3: THI GIAN TIN HNH KIM TON

Thi gian tin hnh kim ton d kin trong 6 ngy. Thi gian bt u kim ton do Bn A ngh nhng phi thng bo trc cho Bn B t nht 10 ngy.

Thi gian pht hnh Bo co kim ton d kin trong vng 15 ngy k t ngy kt thc cuc kim ton ti doanh nghip.

IU 4: GI PH KIM TON

Bn A ng tr cho bn B s tin di y thc hin cng vic ghi iu 1.

Ph kim ton 50.000.000

Thu GTGT (10%) 5.000.000

Tng cng 55.000.000

(Bng ch: nm mi lm triu ng chn)

Phng thc thanh ton:

Thanh ton bng chuyn khon qua Ngn hng Ngoi thng VN, chi nhnh Nng.

Thi im thanh ton:

Bn A tm ng 50% gi tr hp ng khi Bn B bt u cuc kim ton, s tin cn li (50%) s c thanh ton y khi Bn B bn giao bo co kim ton cho Bn A.

IU 5: IU KHON CUI CNG

Hai bn cam kt thc hin y v chnh xc cc iu khon c ghi trong hp ng ny. Trang qu trnh thc hin, nu c kh khn, vng mc s thng bo kp thi cho nhau cng bn bin php gii quyt. Trng hp hai bn khng t mnh gii quyt c th thng nht chn Ta n nhn dn thnh ph Nng lm ni phn x.

Hp ng ny gm 03 trang, c lp thnh 04 bn, mi bn gi 02 bn. Hp ng ny c hiu lc sau khi hai bn k.

ai din Bn Aai din Bn B

CNG TY CP XYZCNG TY TNHH KIM TON V K TON

Giam cGiam c

( k)

PHAN VN LNG( k)

NGUYN TRNG HIU

II.3. Th gi khch hng v k hoch kim ton (Mu A230_Xem ph lc 2)

II.4. Thng tin v ti liu yu cu khch hng cung cp (Mu A240_Xem ph lc 3)II.5. Cam kt v tnh c lp ca thnh vin trong nhm kim ton (Mu s A260_Xem ph lc 4)

II.6. Tm hiu khch hng v mi trng hot ng

Bc tip theo sau khi chp nhn kim ton cho cng ty khch hng v k hp ng th cng ty Km ton v k ton AAC s thc hin tm hiu khch hng v mi trng hot ng. (Mu s A310_Xem ph lc 5) II.7. Tm hiu chu trnh mua vo v thanh ton

CNG TY KIM TON V K TON

Tn khch hng: Cng ty CP XYZ

Ngy kha s: 31/12/2010

Ni dung: TM HIU CHU TRNH MUA HNG, PHI TR, TR TIN A420 1/1

Tn

Ngy

Ngi thc hin

Thin

17/03/2011

Ngi sot xt 1

Trn Hin17/03/2011

Ngi sot xt 2

A. MC TIU:

(1) Xc nh v hiu c cc giao dch v s kin lin quan ti chu trnh KD quan trng;

(2) nh gi v mt thit k v thc hin i vi cc th tc kim sot chnh ca chu trnh KD ny;

(3) Quyt nh xem liu c thc hin kim tra h thng KSNB;

(4) Thit k cc th tc kim tra c bn ph hp v c hiu qu.

B. CC BC CNG VIC THC HIN:

1. Hiu bit v cc kha cnh kinh doanh ch yu lin quan ti mua hng, phi tr v tr tin

Cc thng tin kha cnh kinh doanh lin quan ch yu ti mua hng, phi tr v tr tin bao gm, nhng khng gii hn, cc thng tin sau: Cc loi hng ha hoc nguyn vt liu ch yu m DN thng mua (phn loi theo cch thc ph hp vi nhu cu qun l ca DN), cc c th ca hng DN mua (chng loi, gi tr, hng thi v, hng d h hng, hng c sn trn th trng hay c th ring); cc phng thc mua hng ca DN (nhp khu, mua trong nc, u thu, ch nh thu), mua qua nh cung cp c nh hay vng lai; cc nh cung cp ch yu ca DN; phng thc la chn nh cung cp; DN v cc nh qun l ch cht c c lp vi cc nh cung cp ch yu hay khng; cc cam kt mua hng v cc hp ng mua di hn; chu trnh thanh ton; cc ti sn th chp; chnh sch cp tn dng thng mi ca nh cung cp, chit khu, gim gi; thanh ton cho nh cung cp bng tin mt hay tin gi, t l ca mi loi giao dch; cc th tc kim sot i vi vic thanh ton bng tin mt

Hot ng chnh ca cng ty ch yu l cung cp vt liu xy dng nh xi mng, st thp v kinh doanh xng du.

Cc loi hng ha trn ch yu mua cc DN trong nc. C th: Cng ty ch kinh doanh thp Ha Pht (sn phm ca tp on Ha Pht H Ni) v thp Pomina (cng ty CP thp Pomina), xi mng Kim nh v Nghi Sn, xng du (cng ty Petrolimex v cng ty xng du tha thin Hu).

Gi mua ty thuc thng bo ca nh cung cp tng thi im

Phng thc thanh ton: xi mng: tr tin trc khi nhn hng; Thp v xng du: thanh ton theo cam kt ca hp ng. Thanh ton ton b qua ngn hng.

2. Hiu bit v chnh sch k ton p dng

Chnh sch k ton p dng i vi mua hng, phi tr v tr tin: Thi im ghi nhn HTK, phi tr nh cung cp; c s cho vic ghi nhn cc c tnh k ton v xt on s dng; chnh sch i vi vic nh gi cc khon n phi tr c gc ngoi t, phn loi cc khon n phi tr thnh ngn hn v di hn; so snh chnh sch k ton p dng c ph hp vi quy nh ca chun mc, ch k ton; chnh sch k ton c c p dng nht qun; cc thay i chnh sch k ton v c tnh k ton c c trnh by ph hp

Sau khi th kho/khch hng nhn hng, cn c vo chng t giao nhn hng v chngs t nhp kho, k ton vt t hch ton nhp kho (kho trung chuyn hoc kho hng thc t). Sau chuyn h s cho k ton thanh ton theo di cng n v thanh ton theo quy nh trong hp ng.

Cc khon n phi tr c theo di v phn loi thnh ngn hn v di hn cn c vo thi hn thanh ton quy nh trn hp ng. Hng thng k ton thc hin thanh ton n ng hn theo hp ng. Hu ht cc khon n ca cng ty l n ngn hn.

3. M t chu trnh mua hng, phi tr v tr tin

Chu trnh mua hng, phi tr v tr tin c m t nh sau: s dng phng php trn thut (narrative) hoc s (flowchart) m t li chu trnh mua hng, phi tr v tr tin ca doanh nghip. Khi m t chu trnh, cn lu cc thng tin sau cn c trnh by: (1) cc loi nghip v trng yu ca chu trnh t giai on thc hin nghip v, ghi chp nghip v v bo v cc ti sn lin quan, (2) cc th tc kim sot chnh ca DN i vi chu trnh ny; (3) thm quyn ph duyt ca cc b phn, phng ban i vi cc khu trong chu trnh; (4) cc ti liu v bo co chnh c s dng cho mc ch kim sot trong chu trnh (5) lu v vic phn cng phn nhim trong chu trnh, m bo ghi nhn vic mt ngi m nhim nhiu khu trong mt chu trnh (nu c).

i vi mua hng st, thp Ha Pht cc loi: hng nm, cng ty k hp ng nguyn tc vi cng ty C Phn tp on Ha Pht. Gi c cng ty C phn thp Ha Pht thng bo theo tng thi im hoc khi c bin ng. khi c nhu cu mua hng, cng ty lp k hoch t hng ri ghi r s lng, chng loi, thi gian nhn hng gi cho nh cung cp, nh cung cp xc nhn (thng bo bng in thoi) cung ng hng theo yu cu ca cng ty. Cng ty lin lc vi n v vn chuyn thng bo s lng, chng loi hng ha cn nhn, ni giao hng n v vn ti bit sp xp, b tr phng tin nhn v giao hng theo k hoch.

Khi n v vn ti nhn hng xong, cn c vo a im cng ty thng bo giao nhn hng. Qu trnh giao hng, nu xy ra tht thot th n v vn ti hon ton chu trch nhim bi thng.

* Nu giao hng ti kho: n v vn ti trc tip giao hng cho th kho ca cng ty (theo thng bo ca phng kinh doanh).

* Nu giao hng cho cng trnh: cng ty c nhn vin phng kinh doanh cng n v vn ti giao hng cho khch hng (s lng hng ny cng ty lm th tc nhp kho trung chuyn).

i vi vic mua thp Pomina cc loi: Hng nm cng ty k hp ng nguyn tc vi Cng ty c phn thp Pomina. Khi pht sinh nhu cu mua hng, cng ty yu cu thng bo gi, tin hnh thng lng gi v t hng. Ngi ph duyt gi mua cui cng l Tng Gim c cng ty. Sau khi thng nht gi mua cng ty thng bo s lng v chng loi t mua, thi gian v thi im nhn hng v thu vn ti nh trn.

i vi vic mua xng du, cng ty c 02 i tc cung ng nh: Cng ty xng du Tha Thin Hu, v XN xng du du kh Tha Thin Hu. Gi mua c cng ty tham kho qua knh in thoi ca cc doanh nghip c cng ngnh ngh kinh doanh v Tng Gim c l ngi quyt nh gi mua cui cng. Sau khi thng nht cng ty thng bo cho nh cung cp s lng chng loi, thi gian v im nhn hng ng thi b tr ngi kim hng. i vi xng du nhp ti cc ca hng: i din Cng ty, ca hng trng chng kin nhp hng v k bin bn xc nhn khi lng hng nhn, cha kha bn do cng ty gi. Ca hng trng chu trch nhim qun l lng hng tn kho v chu trch nhim c nhn v cc ti sn ca ca hng.

Bin bn giao nhn hng, ha n c gi n phng kinh doanh lp phiu nhp kho, sau , k ton cng n kim tra (kim tra m hng ha, m i tng n, i chiu thng bo gi, ha n, bin bn giao nhn hng, phiu nhp kho), trnh k ton trng v Tng gim c k duyt.

Do n v s dng chng trnh k ton my nn vic hch ton nhp kho hng ha v ghi s cng n phi tr c thc hin ng thi.

V thanh ton: Cn c vo tha thun hp ng, k ton cng n theo di v xut vic tr tin trnh Tng Gim c. cn c vo lnh Tng Gim c, k ton thanh ton thc hin th tc chuyn tr tin. K ton trng kim tra trc khi k duyt.

i vi cc khon thanh ton tr hn, k ton cng n phi hp vi phng kinh doanh m phn li thi hn tr vi nh cung cp.

4. Sot xt v thit k v trin khai cc th tc kim sot chnh

Cc sai st c th xy ra (What can go wrong?)

La chn hoc m t mt hoc mt s th tc kim sot chnh p dng ngn nga v pht hin kp thi sai st c th xy ra (Key controls)nh gi v mt thit k

Kt lun xem th tc kim sot chnh c c thc hinTham chiu

1. Mc tiu kim sot: Cc khon mua hng ha v dch v ca DN l c tht

1.1 Cc khon mua hng ha v dch v ghi s cha thc nhn hoc cha c thc hin

1.2 Phiu nhp hng c lp v ghi chp cho cc hng ha v dch v khng t hng hoc cha nhp

1.3 Cc khon mua hng v dch v khng c tht c ghi chp vo s sch( i chiu c lp n t hng, phiu nhp kho v ha n ca nh cung cp

( Kim k HTK nh k cho mt s mt hng v so snh vi s liu k ton.

( Gi th xc nhn cho nh cung cp

( Thc hin cc th tc phn tch, xu hng v s khc bit

(1) Th tc kim sot c thit k ph hp t mc tiu kim sot

(2) Th tc kim sot cha c thit k ph hp t mc tiu kim sot.(1) Th tc kim sot c thc hin.

(2) Th tc kim sot cha c thc hin

2. Mc tiu kim sot: Cc khon tr tin nh cung cp c lp, ghi chp v ph chun ng n

2.1 Cc khon tr tin cho nh cung cp c th l gi, c ghi chp hn mt ln( i chiu c lp tng s tin thanh ton theo sc v tng s tin thanh ton ghi s

( Tt c cc khon thanh ton phi c ha n ca nh cung cp c ph chun hoc cc ti liu c y quyn khc.

3. Mc tiu kim sot: Tt c hng ha v dch v m DN nhn c phn nh y trong BCTC

4. Mc tiu kim sot: Cc khon mua hng ha v dch v ca DN c thc hin ng n v gi c, cht lng v s lng

C. TNG HP V KT LUN

1. Cc ri ro pht hin

KTV cn tng hp cc ri ro trng yu pht hin trong qu trnh thc hin cc bc cng vic t 1-4 trn vo bng di y:

M t ri roC s dn liuTK nh hngTh tc kim ton cn thc hin

Khng cKhng cKhng c

2. Kt lun v KSNB ca chu trnh

(1) H thng KSNB i vi chu trnh mua hng, phi tr v tr tin nhn chung c thit k ph hp vi mc tiu kim sot v c trin khai thc hin?

( C

( Khng

(2) C thc hin kim tra tnh hot ng hu hiu (kim tra h thng KSNB) i vi chu trnh ny khng?

(C [trnh by vic kim tra vo Mu C210]

( Khng [thc hin kim tra c bn mc cao]

L do ca vic C/Khng kim tra h thng KSNB:

Th tc kim sot c thit k v hot ng hu hiu

II.8. A510_Phn tch s b BCTC

BNG CN I K TON

n v tnh: VND

TI SN31/12/2010trc KT31/12/2009Bin ng

Sau KTVND%

A.TI SN NGN HN34.720.528.97223.703.635.37311.016.893.59931,73

I.Tin v CKT tin3.485.737.4931.100.075.9522.385.661.54168,44

II.u t ti chnh ngn hn116.512.000305.000.000

1.u t ti chnh ngn hn116.512.000305.000.000

2.D phng gim gi u t ti chnh ngn hn

III.Cc khon phi thu ngn hn25.522.434.62317.597.730.4747.924.704.14931,05

1.Phi thu ca khch hng25.198.675.13916.655.036.0878.543.639.05233,91

2.Tr trc cho ngi bn272.022.218923.637.084-651.614.866-239,54

3.Cc khon phi thu khc281.134.386252.102.934

4.D phng phi thu ngn hn kh i-229.397.120-233.045.631

IV.Hng tn kho5.208.927.7514.326.673.925882.253.82616,94

1.Hng tn kho5.208.927.7514.326.673.925882.253.82616,94

2.D phng gim gi hng tn kho0

V.Ti sn ngn hn khc386.917.105374.155.02212.762.0833,30

1.Thu v cc khon khc phi thu nh nc65.080.544145.948.485

2.Ti sn ngn hn khc321.836.561228.206.537

B.TI SN DI HN33.571.355.68520.917.947.10312.653.408.58237,69

I.Ti sn ngn hn8.522.070.6639.126.179.639-604.108.976-7,09

1.Nguyn gi16.506.950.76815.751.613.518755.337.2504,58

2.Gi tr hao mn ly k-9.628.313.202-7.822.154.218-1.806.158.98418,76

3.Chi ph xy dng c bn d dang1.643.433.0971.196.720.339446.712.75827,18

II.Bt ng sn u t

III.Cc khon u t ti chnh di hn24.443.433.55111.512.342.14112.931.091.41052,90

1.u t ti chnh di hn24.443.433.55111.512.342.14112.931.091.41052,90

2.D phng gim gi u t ti chnh di hn

IV.Ti sn di hn khc605.851.471279.425.323326.426.14853,88

1.Phi thu di hn212.215.107239.425.323-27.210.216-12,82

2.Ti sn di hn khc393.636.36440.000.000353.636.36489,84

TNG CNG TI SN68.291.884.65744.621.582.47623.670.302.18134,66

NGUN VN

A.N PHI TR40.449.192.55822.385.146.61418.064.045.94455,34

I.N ngn hn39.462.614.70921.938.568.76517.524.045.94455,59

1.Vay ngn hn25.466.597.86012.247.425.54113.219.172.31948,09

2.Phi tr cho ngi bn10.673.603.2076.112.778.9884.560.824.21957,27

3.Ngi mua tr tin trc68.556.901674.065.045-605.508.144983,22

4.Thu v cc khon phi np Nh nc356.060.239512.724.680

5.Phi tr ngi lao ng139.551.5796.442.264

6.Cc khon phi tr ngn hn khc2.758.244.9232.385.132.247

II.N di hn986.577.849446.577.849540.000.00045,27

1.Vay v n di hn600.000.000600.000.000

2.Qu d phng tr cp mt vic lm226.577.849226.577.849

3.Phi tr, phi np di hn khc160.000.000220.000.000

B.VN CH S HU27.842.692.09922.236.435.8625.606.256.23779,86

I.Vn ch s hu26.817.537.06521.723.666.0515.093.871.01481,01

1.Vn u t ca ch s hu24.975.330.00019.718.100.0005.257.230.00078,95

2.Vn khc ca ch s hu750.870.310750.870.310100,00

3.C phiu qu-530.606.724-200.796.72437,84

4.Cc qu thuc vn ch s hu1.210.298.234958.669.30279,21

5.Li nhun sau thu cha phn phi411.645.245496.823.163120,69

II.Qu khen thng, phc li1.025.155.034512.769.811512.385.22350,02

TNG CNG NGUN VN68.291.884.65744.621.582.47623.670.302.18165,34

BNG KT QU HOT NG KINH DOANHCh tiu31/12/2010trc KTT l /DTT% 31/12/2009

Sau KTT l/ DTT%Bin ng

VND%

1Doanh thu bn hng v cung cp dch v197.760.432.416196.337.177.625

2Cc khon gim tr doanh thu

3Doanh thu thun v bn hng v CCDV197.760.432.416196.337.177.6251.423.254.791

4Gi vn hng bn189.622.335.33495,88185.008.147.61994,234.614.187.715

5Li nhun gp v bn hng v CCDV8.138.097.0824,2911.329.030.0065,77-3.190.932.924

6Doanh thu hot ng ti chnh4.367.748.3332,212.858.408.6341,461.509.339.699

7Chi ph ti chnh1.546.443.2780,782.891.204.0971,47-1.344.760.819

Trong : Li vay1.546.443.2782.891.204.097

8Chi ph qun l kinh doanh5.872.834.3646.171.132.977

9Li nhun thun t hot ng kinh doanh5.086.567.7735.125.101.566

10Thu nhp khc273.864.785368.055.041

11Chi ph khc50.361.48198.096.298

12Li nhun khc223.503.304269.958.743

13Tng li nhun k ton trc thu5.310.071.0775.395.060.309

14Chi ph thu TNDN1.327.517.7690,671.348.765.0770,69-21.247.308

15Li nhun sau TTNDN3.982.553.3082,014.046.295.2322,06-63.741.924

II.9 nh gi chung v h thng KSNB ca n vQua bng nh gi chung v HTKSNB th HTKSNB ca n v c thit k v hot ng hu hiu. (Mu A610_Xem ph lc 6).

II.10. nh gi trao i vi BG v cc c nhn lin quan v gian ln (Mu A620_Xem ph lc 7)II.11 Xc nh mc trng yu (k hoch thc hin)



Ngy kha s: 31/12/2010

Ni dung: XC NH MC TRNG YU (K HOCH THC HIN)A710 Tn

Ngy

Ngi thc hin

Thin

17/03/2011

Ngi sot xt 1

Trn Hin17/03/2011

Ngi sot xt 2

A. MC TIU:

Xc nh mc trng yu (k hoch - thc t) c lp v ph duyt theo chnh sch ca Cty thng bo vi thnh vin nhm kim ton v mc trng yu k hoch trc khi kim ton ti KH v c trch nhim xc nh li mc trng yu thc t trong giai on kt thc kim ton xc nh xem cc cng vic v th tc kim ton c thc hin y hay cha.

B. Xc nh mC trng yu

Ch tiu

Tiu ch c s dng c tnh mc trng yuTng ti sn

L do la chn tiu ch ny xc nh mc trng yuC th phn nh quy m hot ng

Gi tr tiu ch c la chn(a)68.291.884.657

T l s dng c tnh mc trng yu

Tng ti sn: 0,1-1%(b)1%

Mc trng yu tng th (c)=(a)*(b)682.918.847

Mc trng yu thc hin(d)=(c)*75%443.897.251

Ngng sai st khng ng k/ sai st c th b qua(e)=(d)*4% (ti a)17.755.890

Cn c vo bng trn, KTV chn ra mc trng yu p dng khi thc hin kim ton.

Ch tiu la chnNm nayNm trc

Mc trng yu tng th682.918.847447.300.333

Mc trng yu thc hin443.897.251335.475.250

Ngng sai st khng ng k/ sai st c th b qua17.755.89013.419.010

Gii thch nguyn nhn c chnh lch ln v mc trng yu ca nm nay so vi nm trc

Do tng ti sn nm nay tng so vi nm trc

I.12 Tng hp k hoch kim ton



Ngy kha s: 31/12/2010

Ni dung: TNG HP K HOCH KIM TONA910 Tn

Ngy

Ngi thc hin

Thin

17/03/2011

Ngi sot xt 1

Trn Hin17/03/2011

Ngi sot xt 2

1. Phm vi cng vic v yu cu dch v khch hng [A210]

M t phm vi cng vic kim ton t hp ng kim ton v th hn kim ton; cc yu cu dch v KH khc nh v thi gian nhn s, kim k v h tr khc

Kim ton bo co ti chnh nm 2010, pht hnh bo co kim ton trc ngy 31/03/2011

2. M t DN, mi trng KD v cc thay i ln trong ni b DN [A310]

M t cc thng tin chnh v DN, mi trng KD, php lut, ti chnh k ton v cc thay i khc trong ni b DN cn quan tm

Khng c

3. Phn tch s b v xc nh s b khu vc ri ro cao [A510]

Xc nh cc khu vc kim ton c ri ro cao v cc vn cn tm hiu trong qu trnh kim ton

Khng c

4. Xc nh ban u chin lc kim ton da vo kim tra kim sot hay kim tra c bn [A400, A600]

Sau khi thc hin xong cc th tc ti phn A400 v A600, KTV cn xc nh chin lc kim ton ban u l kim tra h thng KSNB hay kim tra c bn.

Da trn vic nh gi v thit k v hot ng ca HTKSNB, KTV xc nh chin lc kim ton ban u l kim tra HTKSNB. Sau khi kim tra, nu HTKSNB ca cng ty c thit k v hot ng hu hiu th kim tra c bn mc thp hoc trung bnh.

5. Mc trng yu tng th v mc trng yu thc hin trong giai on lp k hoch [A710]

Nm 2010

Mc trng yu tng th682.918.847

Mc trng yu chi tit443.897.251

Ngng chnh lch c th b qua17.755.890

6. Tng hp cc ri ro trng yu bao gm c ri ro gian ln c xc nh trong giai on lp k hoch (Cc ri ro ny c pht hin v tng hp trong qu trnh lp k hoch kim ton ti phn A v thc hin kim tra h thng KSNB ti phn C).

Cc ri ro trng yuM t ri ronh hng ti khon mc no trn BCTCTh tc kim ton

1. Sa cha ln ghi tng ti sn c nhSa cha hng xuyn xe t hch ton tng nguyn gi xe t49.019.000Kim tra tnh hnh tng gim TSC trong nm

2. Khu hao TS trch vtGim khu hao TS xe t v khu hao MMTB14.006.333Kim tra khu hao TSC trong nm

3. Chi ph khng hp lDng li nhun sau thu b p chi ph khng hp l25.211.602Kim tra li nhun

4. C tc c chiaChia c tc cho ng A100.000.000Kim tra phn phi li nhun

5. Doanh thu ghi nhnThng bn hng xi mng hch ton tng doanh thu129.019.907Kim tra doanh thu

KT LUN

Chng ti hon ton hi lng rng hp ng kim ton ny c lp k hoch mt cch thch hp, qua a ra nhng xem xt y i vi cc nh gi ca chng ti v tm quan trng ca nhng yu t ri ro c xc nh, bao gm c yu t ri ro gian ln, v qua ph duyt cho tin hnh cng vic ti KH, nh c lp k hoch.II. Thc hin kim tonThc hin kim ton l qu trnh trin khai mt cch ch ng v tch cc cc k hoch, chng trnh kim ton bng cch s dng cc phng php, k thut kim ton nhm a ra nhng kin xc thc v mc trung thc v hp l ca BCTC trn c s nhng bng chng kim ton c thu thp y v ng tin cy. II.1 Kim tra HTKSNB i vi chu trnh mua vo v thanh ton (Mu C210)



Ngy kha s: 31/12/2010

Ni dung: KIM TRA H THNG KSNB I VI CHU TRNH MUA HNG, PHI TR, TR TIN C210 1Tn

Ngy

Ngi thc hin

Thin

17/03/2011

Ngi sot xt 1

Trn Hin17/03/2011

Ngi sot xt 2

- KTV s thc hin kim tra kim sot hay sot xt tnh hot ng hu hiu ca h thng KSNB trong cc tnh hung sau (Chn mt trong cc tnh hung ph hp vi chu trnh ny)

( Khi KTV k vng rng h thng KSNB v mua hng, phi tr v tr tin hot ng c hiu qu.

( Ch thc hin cc th tc kim tra c bn khng cung cp y bng chng v chu trnh mua hng, phi tr v tr tin.

( Vic thc hin cc th tc kim tra h thng KSNB c hiu qu hn vic kim tra c bn. NH GI TNH HOT NG HU HIU CA CC TH TC KSNB CA CHU TRNH MUA HNG, PHI TR V TR TIN

Mc tiu

Kim sotTh tc

Kim sot chnhTh tc kim ton h thng KSNBTham chiu ti liu kim tra chi titHi lng vi kt qu kim tra hay khng? (Y/N)C tin tng vo KSNB hay khng?

(Y/N)Sa i k hoch kim tra c bn

Tt c cc khon mua hng ca DN v cc ngha v n lin quan trong k phi c ghi nhn y .DN phi nhanh chng qun l nhng ha n nhn c, v d vic ghi nhn nhng ha n vo nht k mua hng hoc S Ci TK phi c thc hin kp thi.

S chi tit TK phi c i chiu s nht k chung hng thng (bi mt ai c lp vi mua hng v chi tiu tin mt) chnh lch phi c x l kp thi.Chn mu ngu nhin 20 ha n trong k, i chiu vi phiu nhp kho tng ng m bo rng chi ph mua hng c ghi nhn ph hp vi vic nhp kho[C220.1]YYThc hin kim tra c bn mc trung bnh

Tt c cc nghip v mua hng trong k l c thti chiu ha n, phiu nhp kho v n t hng c ph chun hng thng m bo cc nghp v mua hng trong thng u xy ra (hng nhp kho hoc c ghi nhn).Chn mu ngu nhin 20 ha n trong nm, i chiu vi phiu nhp kho v n t hng tng ng m bo rng n phi tr c ghi nhn ph hp vi vic nhp kho trong k.[C220.2]YYThc hin kim tra c bn mc trung bnh

HTK c trnh by trung thc v s lng ti ngy lp BCTC Kim k HTK c thc hin c lp trong 2 ln bi mt nhn vin kim k khc 100% hoc kim tra thnh phn hoc nhng sai st c iu chnh.

[C220.3]YYThc hin kim tra c bn mc trung bnh

Hng mua vo trong k c ghi s theo gi gcGi hng nhp kho c cn c trn bng gi ca nh cung cp v phi c i chiu thng xuyn.Chn mu cc nghip v mua hng, kim tra gi gc kim tra tnh chnh xc ca gi gc hng mua c phn nh.

i chiu gi mua hng ca doanh nghip vi bng gi ca nh cung cp.

Kim tra cc khon gim gi, chit khu thng mi c c tr vo gi gc khng?[C220.4]YYThc hin kim tra c bn mc trung bnh

Cc nghip v mua hng v thanh ton c ghi chp ng k, ng s tin, ng ti khon.Kim tra hng nhp kho trong k v i chiu cng n hng thng. Chn mu 20 nghip v thanh ton v i chiu s tin thanh ton vi Ha n tng ng.

Kim tra tnh chnh xc ca s tin v nh khon trn chng t, v i chiu n nh khon trn nht k mua hng v nht k chi tin.

Kim tra vic chuyn s liu t nht k mua hng v nht k chi tin vo s ci.[C220.5]YYThc hin kim tra c bn mc trung bnh

Mi nghip v mua vo phi c chng t km theo, phi c ph duyt b ngi c thm quyn.Cc giy yu cu mua hng, n t hng phi c k duyt bi th trng n v, trng b phn s dng hng,KTV chn mu 20 ha n kim tra. Kim tra giy yu cu mua hng, n t hng, bo co nhn hng, ha n ca ngi bn,xem c c ph duyt bi ngi c thm quyn khng.[C220.6]YYThc hin kim tra c bn mc trung bnh

KT LUN

C kim tra hay khng? (Y/N)C hi lng vi kt qu kim tra hay khng? Y/N)Tham chiu kin hoc pht hin

1. KTV c tin tng vo h thng KSNB chnh ca chu trnh mua hng, phi tr v tr tin c th ngn nga, pht hin kp thi cc sai st trng yuYYThc hin kim tra c bn mc trung bnh

2. KTV c tin tng vo h thng KSNB chnh ca chu trnh mua hng, phi tr v tr tin c th ngn nga, pht hin kp thi cc sai st trng yuYYThc hin kim tra c bn mc trung bnh

3. C vn phi a vo Th QL v th gii trnh ca BG lin quan n cc im yu ca h thng KSNB v chu trnh mua hng, phi tr v tr tin.Y

Y

KT LUN: H thng KSNB hot ng hu hiu

Giy t lm vic:

Cc ti liu cn thit thc hin kim tra HTKSNB chu trnh mua vo v thanh ton.

Bng cn i k ton

S ci ti khon 331, 152, 153, 156

Hp ng mua hng

Ha n GTGT

Phiu nhp kho

Phiu xut kho

Giy yu cu mua hng

Thng bo gi

n t hng

Phiu xut kho

Tn khch hng:Cng ty CP XYZNgi lpNgy

Ch : KIM TRA H THNG KSNB I VI CHU TRNH MUA HNG, PHI TR, TR TINThin17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Mc tiu: Tt c cc khon mua hng ca DN v cc ngha v n lin quan trong k phi c ghi nhn y .

Phng php: Chn mu ngu nhin 20 ha n trong k, i chiu vi phiu nhp kho tng ng m bo rng chi ph mua hng c ghi nhn ph hp vi vic nhp kho.Kt lun: qua vic kim tra cc ha n chn th KTV nhn thy tt c cc khon mua hng ca DN v cc ngha v n lin quan trong k c ghi nhn y .


Ch :

KIM TRA H THNG KSNB I VI CHU TRNH MUA HNG, PHI TR, TR TINThin17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Mc tiu: Tt c cc nghip v mua hng trong k l c tht

Phng php: Chn mu ngu nhin 20 ha n trong nm, i chiu vi phiu nhp kho v n t hng tng ng m bo rng n phi tr c ghi nhn ph hp vi vic nhp kho trong k.Kt lun: qua vic kim tra cc ha n chn th KTV nhn thy HTK c trnh by trung thc v s lng ti ngy lp BCTC.



Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Mc tiu: HTK c trnh by trung thc v s lng ti ngy lp BCTC

Phng php: Chn mu ngu nhin 20 ha n trong nm, i chiu vi phiu nhp kho v n t hng tng ng m bo rng n phi tr c ghi nhn ph hp vi vic nhp kho trong k.Kt lun: qua vic kim tra cc ha n chn th KTV nhn thy HTK c trnh by trung thc v s lng ti ngy lp BCTC.



Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Mc tiu: Hng mua vo trong k c ghi s theo gi gc

Phng php: Chn mu 20 nghip v mua hng, kim tra gi trn bng gi ca nh cung cp v gi trn s sch ca cng ty nhm nh gi tnh chnh xc ca gi gc hng mua c phn nh.

Kim tra cc khon gim gi, chit khu thng mi c c tr vo gi gc khng?Kt lun: qua vic kim tra cc ha n chn th KTV nhn thy Hng mua vo trong k c ghi s theo gi gc.



Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Mc tiu: Cc nghip v mua hng v thanh ton c ghi chp ng k, ng s tin, ng ti khon.

Phng php: Chn mu 20 nghip v thanh ton v i chiu s tin thanh ton vi Ha n tng ng.

Kim tra tnh chnh xc ca s tin v nh khon trn chng t, v i chiu n nh khon trn nht k mua hng v nht k chi tin.

Kim tra vic chuyn s liu t nht k mua hng v nht k chi tin vo s ci.Kt lun: qua vic kim tra cc ha n chn th KTV nhn thy Cc nghip v mua hng v thanh ton c ghi chp ng k, ng s tin, ng ti khon.



Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Mc tiu: Mi nghip v mua vo phi c chng t km theo, phi c ph duyt b ngi c thm quyn.

Phng php: KTV chn mu 20 ha n kim tra. Kim tra giy yu cu mua hng, n t hng, bo co nhn hng, ha n ca ngi bn,xem c c ph duyt bi ngi c thm quyn khng.Kt lun: qua vic kim tra cc ha n chn th KTV nhn thy Mi nghip v mua vo u c chng t km theo, phi c ph duyt b ngi c thm quyn.

II.2 Thc hin kim ton khon mc hng tn kho



Ngy kha s: 31/12/2010

Ni dung: HNG TN KHO (HTK) D530 1Tn

Ngy

Ngi thc hin

Thin

17/03/2011

Ngi sot xt 1

Trn Hin17/03/2011

Ngi sot xt 2

A. MC TIU

m bo cc khon mc HTK l c thc, thuc quyn s hu ca DN; c hch ton y , chnh xc, ng nin v nh gi theo gi tr thun; v trnh by trn BCTC ph hp vi cc chun mc v ch k ton hin hnh.

B. RI RO SAI ST TRNG YU CA KHON MC (khng c)

C. TH TC KIM TON

STTTh tcNgi

thc hinTham chiu

I. Th tc chung

1Kim tra cc nguyn tc k ton p dng nht qun vi nm trc v ph hp vi quy nh ca chun mc v ch k ton hin hnh.ThinD540.2

2Lp bng s liu tng hp c so snh vi s d cui nm trc. i chiu cc s d trn bng s liu tng hp vi BCPS v giy t lm vic ca kim ton nm trc (nu c).ThinD540.3

II. Kim tra phn tch

1So snh s d HTK (k c s d d phng) v c cu HTK nm nay so vi nm trc, gii thch nhng bin ng bt thng.ThinD540.4

2So snh t trng HTK vi tng ti sn ngn hn nm nay so vi nm trc, nh gi tnh hp l ca nhng bin ng.ThinD540.4

3So snh thi gian quay vng ca HTK vi nm trc v k hoch, xc nh nguyn nhn bin ng v nhu cu lp d phng (nu c).N/A

4So snh c cu chi ph (nguyn vt liu, nhn cng, sn xut chung) nm nay vi nm trc, nh gi tnh hp l ca cc bin ng.N/A

III. Kim tra chi tit

1Tham gia chng kin kim k HTK cui nm

1.1Xc nh tt c cc kho (ca DN hoc i thu), hng k gi..., nh gi tr cc kho v nh gi ri ro ca tng kho xc nh ni KTV s tham gia chng kin kim k.ThinD540.5

1.2Thc hin th tc chng kin kim k theo Chng trnh kim k HTK.ThinD540.5

1.3i vi kho i thu: Yu cu bn gi kho xc nhn s lng hng gi, nu trng yu.N/A

2Kim tra i chiu s liu chi tit HTK

2.1i chiu s liu gia bo co nhp, xut, tn kho vi s liu S Ci v BCPS.ThinD540.5

2.2m bo tt c bin bn kim k bao gm trong Bng tng hp kt qu kim k.ThinD540.5

2.3m bo Bng tng hp kt qu kim k khp ng vi cc phiu m hng ca DN v kt qu quan st ca KTV (nu c) v xc nhn ca bn th ba (nu c).ThinD540.5

2.4i chiu chn mu s lng thc t t Bng tng hp kt qu kim k vi bo co nhp, xut, tn kho v ngc li.ThinD540.5

2.5Xem xt li cc bng tng hp nhp, xut, tn hng thng v c bit s d HTK cui nm pht hin, sot xt nhng khon mc bt thng, tin hnh th tc kim tra tng ng.ThinD540.5

2.6m bo DN i chiu v iu chnh s liu k ton vi s liu kim k thc t.ThinD540.5

3Kim tra cc nghip v mua hng trong k:

Kim tra chn mu cc nghip v mua hng nhp kho trong k, i chiu nghip v ghi trn S Ci vi cc chng t lin quan.

4Kim tra tnh gi

4.1Hng mua ang i ng: Kim tra chn mu cc nghip v mua hng c gi tr ln vi cc chng t mua m bo cc s d hng ang i ng ti ngy kha s c ghi chp chnh xc, ng k.N/A

4.2Nguyn vt liu, cng c dng c, hng ha: Kim tra chn mu bo co nhp, xut, tn kho mt s thng m bo DN thc hin nht qun phng php tnh gi hng xut kho la chn.ThinD540.5

4.3Sn phm d dang:

4.3.1So snh t l phn trm hon thnh c tnh da trn quan st ti thi im kim k vi t l c dng tnh ton gi tr sn phm d dang. Thu thp gii trnh hp l cho cc chnh lch trng yu.N/A

4.3.2Kim tra vic tnh ton v phn b chi ph sn xut cho sn phm d dang cui k.N/A

4.4Thnh phm:

4.4.1i chiu s liu trn bng tnh gi thnh vi s lng hng ha theo bo co sn xut v chi ph sn xut trong k.N/A

4.4.2Kim tra v nh gi tnh hp l ca vic tp hp, phn b tnh gi thnh phm nhp kho. N/A

4.4.3Kim tra cch tnh gi xut kho v i chiu gi vn hng bn (tng thng, tng mt hng) ghi nhn gia S Ci vi bo co nhp, xut, tn thnh phm, m bo tnh chnh xc v nht qun.N/A

4.4.4i chiu cc chi ph trc tip (nguyn vt liu, nhn cng) n cc phn hnh lin quan.N/A

4.4.5Kim tra cc chi ph ghi thng vo gi thnh, khng qua cc ti khon chi ph.N/A

4.4.6Phn tch v kim tra cc chi ph sn xut chung c tnh trong HTK, nh gi tnh hp l ca cc phng php phn b tnh gi thnh.N/A

4.4.7Trng hp DN hot ng di mc cng sut bnh thng: xem xt v c tnh chi ph chung c nh di mc cng sut bnh thng khng c tnh vo gi tr HTK.N/A

4.5Hng gi bn:

4.5.1i chiu s lng hng gi bn hoc gi th xc nhn cho bn nhn gi (nu cn) hoc chng t vn chuyn, hp ng hoc bin bn giao nhn hng sau ngy kt thc nin k ton m bo tnh hp l ca vic ghi nhn.N/A

4.5.2Tham chiu n gi hng gi bn n kt qu kim tra vic tnh gi phn Thnh phm.N/A

5Kim tra lp d phng gim gi HTK

5.1Tm hiu v nh gi tnh hp l ca cc phng php tnh d phng p dng (nu c).N/A

5.2Sot xt li HTK quay vng chm, tn kho li thi hoc h hng.ThinD540.5

5.3Phn tch li nhun gp xem xt liu c pht sinh HTK c gi thnh cao hn gi tr thun c th thc hin xc nh nhu cu lp d phng.N/A

5.4m bo khng c s kin pht sinh sau ngy kha s k ton, c nh hng n cc nghip v trong nm v gi tr HTK.ThinD540.5

5.5nh gi cch x l thu i vi cc khon d phng gim gi trch lp.N/A

6Kim tra tnh ng k: Chn mu cc nghip v nhp kho i vi nguyn vt liu, cng c, dng c trc v sau ______ ngy lp bo co v kim tra phiu nhp, vn n, ha n, hp ng vi bo co nhp kho, s chi tit HTK, bo co mua hng m bo cc nghip v c ghi chp ng k hch ton.ThinD540.5

7Kim tra vic trnh by: Kim tra vic trnh by HTK trn BCTC.ThinD540.5

IV. Th tc kim ton khc

D. KT LUN

Theo kin ca ti, trn c s cc bng chng thu thp c t vic thc hin cc th tc trn, cc mc tiu kim ton trnh by phn u ca chng trnh kim ton t c, ngoi tr cc vn sau:

Kt lun khc ca Thnh vin BG v/hoc Ch nhim kim ton (nu c): .

Giy lm vic: (hng tn kho)


Ch :

Hng tn kho

(Mc tiu, ngun gc s liu phc v cho cuc kim ton)Thin 17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

TK152TK153TK156

SDK1.180.0009.207.5004.316.286.425

SPSN1.000.00066.205.957191.223.550.556

SPSC1.000.00066.025.957190.342.550.730

SDCK1.180.00010.387.5005.197.360.251

Mc tiu

m bo cc khon mc HTK l c thc, thuc quyn s hu ca DN; c hch ton y , chnh xc, ng nin v nh gi theo gi tr thun; v trnh by trn BCTC ph hp vi cc chun mc v ch k ton hin hnh.

Ngun gc s liu

BCTC, s sch ca n v v bo co kim ton nm 2008 ca AAC.

Trong s sch bao gm:

Bng cn i k ton nm 2009 (sau kim ton)

Bng cn i k ton nm 2010 (trc kim ton)

Bng tng hp nhp xut tn

S chi tit ti khon 152, 153, 156

Hp ng mua hng

Thng bo gi

n t hng

Bin bn giao nhn

Ha n GTGT mua hng

Ni dung thc hin kim ton hng tn kho


Ch :

Hng tn kho

(Kim tra cc nguyn tc k ton c p dng)Thin 17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Kim ton vin dng phng php phng vn kt hp vi vic xem xt s sch ca n v v cc vn :- Hng tn kho c ghi nhn theo gi thp hn v gi tr thun c th thc hin c.

- Gi gc hng tn kho c tnh theo phng php bnh qun gia quyn (bnh qun thng) v c hch ton theo phng php k khai thng xuyn.

Kt lun: Cc nguyn tc k ton c p dng nht qun v ph hp.


Ch :

Hng tn kho

(i chiu s liu u nm)Thin 17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Thc hin: i chiu s liu u nm

BCTC 31/12/2009S sch n v 1/1/2010Chnh lch

TK 1521.180.0001.180.000-

TK 1539.207.5009.207.500-

TK1564.316.286.4254.316.286.425-

( Khp vi s liu nm trc chuyn qua.


Ch :

Hng tn kho

(Th tc phn tch)Thin 17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Ch tiuNm 2009 (sau KT)Nm 2010 (trc KT)Chnh lch

Mc%

Hng tn kho4.326.673.9255.208.927.751882.253.82616,94

Kt lun: Gi tr hng ha tn kho tng so vi nm trc: 882.253.826 ng tng ng vi t l 16,94%. Ch yu l do mt hng xng du v thp. Tuy lng tn kho tng nhng t trng hng tn kho so vi tng ti sn ngn hn nm nay khng cao hn nm trc v cc nghip v trc, sau ngy kha s khng c g bt thng.


Ch :

(Hng tn kho

Tham gia chng kin kim k kho)Thin17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

- Cng ty c 14 kho v ca hng. Ti thi im 31/12/2010 cn 12 kho v ca hng c hng ha, pha n v tin hnh kim k tt c cc kho. Kim ton tham gia chng kin chn mu kho ca hng Ph Thng. (Bin bn kim k_Xem ph lc 8)Kt lun: Qua kim k ti kho Ph thng th KTV nhn thy s liu thc t v s liu trn s sch ti kho Ph Thng l trng khp.


Ch :

Hng tn kho

(i chiu s liu tng hp chi tit hng tn kho)Thin17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

NXTS ciCPS

TK1521.180.0001.180.0001.180.000

TK15310.387.50010.387.50010.387.500

TK1565.197.360.2515.197.360.2515.197.360.251

Thc hin: - i chiu s liu s sch vi kim k (i chiu s lng trc tip trn bng nhp xut tn), n v khng lp bng tng hp kt qu kim k nn KTV cng s liu ca tng bng KK i chiu.

- Lt qua bng nhp xut tn coi nhng mt hng c tn kho bt thng i chiu li vi kim k: Xng A92, A95 c lng tn kho tng nhiu so vi cui nm 2009. S lng kim k ph hp vi s sch. n v c 10 bn cha Xng du mi bn c th tch 25.000 lt v mt s bn nh khc. Tn kho ca n v l 101.162 lt.

Kt lun: khi i chiu s liu gia s sch v thc t ti kho An Ha th KTV nhn thy c s chnh lch, s tin: 3.730.000 ng v Cng ty cha phn nh khon ny.

( ngh hch ton, tin hnh iu tra nguyn nhn v x l.

N TK 138/C TK 156 3.730.000


Ch :

Hng tn kho

(Kim tra nhp kho trong k)Thin17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Thc hin: KTV chn mu 20 nghip v mua hng kim tra.

STTChng t/

Ngy thngNi dung Ha nS schChnh lch

1PN 009

12/01/2010Mua xi mng Nghi Sn v nhp kho10.000.00010.000.0000

2PN 091

12/12/2010Mua st cun v nhp kho15.000.00015.000.0000

3PN 109

30/12/2010Mua xng A925.000.0005.000.0000

.

20PN 119

31/12/2010Mua Du Diezen4.000.0004.000.0000

Kt lun: Sau khi chn mu v thc hin kim tra v i chiu s liu KTV nhn thy s liu trn ha n trng khp vi s liu trn s sch.


Ch :

Hng tn kho

(Kim tra tnh gi hng xut kho)Thin17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Thc hin: Qua phng vn, n v tnh gi hng xut kho theo phng php bnh qun gia quyn theo thng. Vic xc nh gi hng xut ny do phn mn t ng tnh.

KTV chn mu thng 12 (chn mu theo xt on ca KTV) kim tra li gi xut kho thy ph hp vi phng php k ton ca n v.

Cng thc tnh gi hng xut kho cho 1 loi nguyn vt liu:

Gi xut kho trong thng i

Ca nguyn vt liu j

Kt lun: Qua kim tra KTV nhn thy phng php tnh gi xut m bo tnh nht qun v ng v mt s hc. (Cng thc trn c s dng trong nm 2010 v cc nm trc ).


Ch :

Hng tn kho

(Kim tra lp d phng gim gi hng tn kho)Thin17/03/2011

Ngi kim traNgy

Nin :Nm 2010Trn Hin17/03/2011

Thc t: n v khng trch lp d phng gim gi hng tn kho.

nh gi ca KTV: hu ht cc mt hng ca n v c thi gian lun chuyn ngn v gi c n nh v th KTV kim tra iu kin trch lp d phng ca mt s mt hng c gi tr ln

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