Chng XI

CHNG ITNG QUAN V KIM TON V KIM TON C LP

CU HI TRC NGHIM1.1iu no sau y khng phi l l do chnh ca vic kim ton bo co ti chnh:

a.Do mu thun quyn li gia nh qun l ca n v c kim ton vi kim ton vin c lp.

b.S phc tp ca cc vn lien quan n k ton v trnh by bo co ti chnh

c.Ngi s dng bo co ti chnh kh khn trong vic tip cn cc thong tin ti n v c kim ton

d.Tc ng ca bo co ti chnh n qu trnh ra quyt nh ca ngi s dng

1.2L do chnh ca kim ton bo co ti chnh l

a.Nhm p ng yu cu ca php lut

b. m bo rng khng c nhng sai lch trong bo co ti chnh

c.Cung cp cho ngi s dng mt s m bo hp l v tnh trung thc v hp l ca bo co ti chnh

d.Lm gim trch nhim ca nh qun l i vi bo co ti chnh

1.3Kim ton hot ng thng c tin hnh bi kim ton vin ni b, hay kim ton vin ca nh nc v i khi bi kim ton vin c lp. Mc ch chnh ca kim ton hot ng l

a.Cung cp s m bo rng h thng kim sot ni b hot ng ng nh thit k

b.Nhm gip kim ton vin c lp trong kim ton bo co ti chnh

c.Nhm cung cp kt qu kim tra ni b v cc vn k ton v ti chnh cho cc nh qun l cp cao ca cng ty

d.Cung cp s nh gi v hot ng ca mt t chc trong vic p ng mc tiu ca t chc

1.4Th d no sau y khng phi l kim ton tun th

a.Kim ton cc n v ph thuc v vic thc hin cc quy ch ca cng ty

b.Kim ton ca c quan thu i vi cc doanh nghip

c.Kim ton mt doanh nghip theo yu cu ca nghn hng v vic chp hnh cc iu khon ca mt hp ng tn dng

d.Kim ton mt phn xng mi thnh lp nh gi hot ng v xut cc gii php ci tin

1.5Cu no m t ng nht v kim ton hot ng:

a.Kim ton hot ng tp trung kim tra k ton v ti chnh i vi mt cng ty mi c thnh lp

b.Kim ton hot ng tp trung vo vic kim tra s trnh by trung thc v hp l tnh hnh ti chnh ca doanh nghip

c.Xem xt v nh gi v tnh hu hiu v hiu qu ca mt hot hot ng hay mt b phn trong n v

d.C ba cu trn u ng

CU HI N TP1.6Ngoi vic phn loi kim ton theo hai tiu ch quen thuc l theo mc ch kim ton v theo ch th kim ton, theo bn cn c th phn loi kim ton theo tiu ch no khc hay khng ?

1.7Nu tm tt li ch ca kim ton bo co ti chnh i vi cng ty khng phi l cng ty c phn c nim yt trn th trng chng khon

1.8Hy cho bit cc dch v khc m doanh nghip kim ton c th cung cp bn cnh dch v kim ton bo co ti chnh.

1.9

Hy nu nhng nguyn nhn lm tng ri ro v thng tin ti chnh cng nh cc gii php chnh gim ri ro. Nu u v nhc im tng loi ?

1.10Hy trnh by nhng im ging v khc nhau cn bn gia kim ton hot ng, kim ton tun th v kim ton bo co ti chnh.

1.11C mt s kin cho rng: Hot ng kim ton c lp khng ng gp g cho s tng trng tng sn phm quc dn, cng nh s thnh vng chung ca x hi bi v kim ton vin khng sng to ra ci mi m ch n thun l kim tra nhng g ngi khc lm ra. Bn ng vi kin trn khng ti sao?

1.12 ngn nga cc gian ln thng mi, nh nc cn phi bt buc mi doanh nghip thng mi u phi mi kim ton c lp kim ton bo co ti chnh hay khng ? Ti sao ?

1.13Sau khi thc hin kim ton, kim ton vin i n kt lun rng:

1.Bo co ti chnh ca cng ty c trnh by mt cch trung thc v hp l.

2.B phn nhn hng ca cng ty hot ng khng hu hiu.

3.H s hon thu ca cng ty khng ph hp vi quy nh v thu.

4.Qun c phn xng khng thc hin nhim v c giao.

5.Cng ty tun th nhng iu khon trong hp ng vi chnh ph.

6.Bo co ti chnh ca t chc hnh chnh cp thnh ph trnh by ng n cc khon thu chi tin thc t.

7.Dch v bu chnh ngoi thnh hot ng khng hu hiu.

Yu cu:

Trong tng trng hp trn, bn hy:

aXc nh mc ch kim ton v ch th kim ton.

bXc n ngi s dng ch yu bo co kim ton.

1.14Sau y l cc cng vic lin quan n vic lp bo co ti chnh, kim ton bo co ti chnh v pht hnh bo co nm:

1.Phn tch cc s kin v cc nghip v kinh t.

2.Phn loi v tng hp cc d liu ghi nhn.

3.Gi bo co kim ton n n v c kim ton.

4.Pht hnh bo co ti chnh v bo co kim ton.

5.a ra kin v bo co ti chnh.

6.nh gi v ghi chp cc nghip v kinh t.

7.Thu thp v nh gi bng chng kim ton lin quan n bo co ti chnh.

8.Lp bo co ti chnh theo yu cu ca chun mc v ch k ton hin hnh.

9.Kim tra xem cc thong tin ti chnh c c trnh by trung thc v hp l, ph hp vi chun mc v ch k ton hin hnh hay khng?

Yu cu:

Sp xp theo cc cng vic nu trn theo trt t nhm m t quy trnh lp bo co ti

Chnh, quy trnh kim ton v cho bit mi lin h gia chng vi nhau (c th trnh by di dng s )

1.15Gi s c nm loi kim ton vin: Kim ton vin c lp, kim ton vin thu, thanh tra vin ngn hng, kim ton vin nh nc v kim ton vin ni b; v gi s c nm loi hot ng: kim ton bo co ti chnh, kim ton hot ng, kim ton tun th, dch v t vn qun l v dch v k ton. Hy cho bit mi trng hp sau s do loi kim ton vin no tin hnh v hot ng no sau y do loi kim ton vin no tin hnh:

1.Kim ton bo co ti chnh ca doanh nghip nh np vo ngn hng xin vay tin

2.Kim ton bo co ti chnh ca mt ngn hng ln c nim yt phn pht cho c ng

3.Kim tra cc ch th ca lnh o cng ty quy nh v mc ch v trch nhim ca b phn marketing.

4.Kim tra t xut mt ngn hng thng mi. Trng tm l kim tra tin v cc khon cho vay theo quy nh ca lut ngn hng.

5.Phn tch h thng k ton ca doanh nghip nh nhm mc ch a ra cc xut lin quan n vic thay th bng mt h thng x l bng tin hc.

6.Kim tra tnh trung thc v hp l ca bo co ti chnh ca mt cng ty c phn nim yt th trng chng khon. Cng ty ny c mt b phn kim ton ni b chuyn nghip.

7.Kim tra b phn nhn hng ca mt cng ty sn xut ln, t bit ch trng n hiu qu ca vic kim tra vt liu trc khi nhp v tnh kp thi ca vic lp phiu nhp.

8.Kim tra vic khai thu ca ch tch cng ty xc nh khon ng gp t thin c c chng minh y hay khng (cc khon ny uc tr khi li nhun chu thu).

9.Kim tra s s hc sinh xem xem cc khon thanh ton c nhn t nh nc cho hc sinh c c s hp l khng?

10.Lp bo co ti chnh cho mt doanh nghip nh v h khong c b phn k ton nng lc.

1.16ng Quang l mt thnh vin trong ban gim c ca cng ty Mai H. Trong mt cuc hp ca ban gim c v vic ph chun k hoch ti chnh cho nm 2004, c hai khon chi ph d kin cho cng vic kim ton ni b v kim ton bo co ti chnh lm ng Quang ch . ng Quang khng hiu r v sao cn tn km chi ph cho c hai loi kim ton nu trn. Do chi ph d kin cho vic thu kim ton c lp kim ton bo co ti chnh thp hn chi ph d kin cn thit lp b phn kim ton ni b, nn ng Quang ngh ch thu kim ton c lp.

Yu cu:

Theo bn ngh ca ng Quang c hp l khng? Nu khng, bn hy trnh by kin ca bn v gii thch v tng mc ch ca loi kim ton ni trn.

1.17Kim ton thng c nh ngha l mt qu trnh thu thp v nh gi bng chng v nhng thong tin c kim tra nhm xc nh bo co v bo co v mc ph hp gia cc thong tin vi cc tiu chun c thit lp. Qu trnh kim ton phi c thc hin bi cc kim ton vin nng lc v c lp.

Yu cu: Hy vn dng cc khi nim c gch di trong nh ngha nu trn vo hai trng hp:

- Kim ton thu do c quan thu thc hin.

- Kim ton bo co ti chnh do kim ton vin c lp thc hin

Ghi ch:

C th trnh by di dng sau:

Kim ton thuKim ton bo co ti chnh do kim ton vin c lp thc hin

Thu thp v nh gi bng chng

Cc tiu chun c thit lp

Kim ton vin nng lc v c lp

CHNG II

MI TRNG KIM TON

CU HI TRC NGHIM2.1Cu no sau y m t ng nht v trch nhim ca nh qun l v trch nhim kim ton vin c lp i vi bo co ti chnh kim ton:

aNh qun l chu trch nhim t chc cng tc k ton, kim ton vin c trch nhim thit k v vn hnh c h thng kim sot ni b.

bNh qun l chu trch nhim v vic thit lp h thng s sch k ton, cn kim ton vin chu trch nhim lp bo co ti chnh.

cLp bo co ti chnh thuc v trch nhim ca nh qun l, ring kim ton vin chu trch nhim v kin i vi bo co ti chnh c kim ton.

dKim ton vin chu trch nhim i vi nhng ni dung c kim ton trn bo co ti chnh, trong khi nh qun l chu trch nhim v nhng phn khng c kim ton.

2.2Tnh hung no sau y chng t kim ton vin thn trng ng mc trong vic kim tra pht hin sai lch trng yu i vi hng tn kho:

aKim ton ton vin da vo giy chng nhn v nh gi hng tn kho do mt chuyn gia c lp cung cp v chp nhn kt qu ny m khng thm tra thm.

bKim ton vin c kinh nghim thit k chng trnh kim ton hng tn kho, cn vic thc hin chng trnh ny c giao cho mt kim ton vin t kinh nghim v khng cn kim tra li.

cCh tch hi ng qun tr ca n v m bo rng hng tn kho cui k c nh gi ng, nhng kim ton vin phi iu tra thm v s khc bit gia s liu c tnh ca mnh v s liu s sch ca n v.

dTng t nh cc nm trc, kim ton vin c lp da vo nhng pht hin ca kim toan vn ni b nhiu hn l t kim tra c lp.

2.3

aTuyn la mt s nhn vin vin t cc cng ty c lp lm thnh vin ban kim sot ca cng ty chu trch nhim v kim ton.

bThit lp mt s chnh sch cn tr s xc tin gia cc nhn vin ca cng ty vi kim ton vin c lp.

cGiao cho ban kim sot ca cng ty nhim v c kim ton vin c lp cho cng ty.

dYu cu kim ton vin khng c khng tip xc vi ban kim sot ca cng ty.

2.4Hy chn cu ng nht trong cc cu sau y:

aS tun th cc chun mc k ton s gip cho bo co ti chnh lun lun c trnh by mt cch trung thc v hp l.

bKim ton vin khng c coi l bt cn nu t chng minh c rng trong qu trnh kim ton lun lun tun th cc chun mc kim ton hin hnh.

cKim ton vin c th khng b xem l bt cn nu tin tng nhng gii thch ca cc nh qun l.

dKim ton vin b xem l bt cn nu ngi phi gnh chu mt khon l do vic da vo bo co ti chnh c kim ton ra quyt nh.

2.5Mt kim ton vin cn t ra c lp :

aDuy tr s tin cy ca cng chng.

bTr nn tht s c lp.

cTun th chun mc kim ton.

dDuy tr mt thi khng thin v.

CU HI N TP 2.6Bn c kin nhn xt g v nhn nh sau: Trch nhim ca kim ton vin khng ch l thc hin cc th tc kim ton cn thit, m cn phi hon tt mt s cng vic k ton ca khch hng v gii quyt cc vn v thu ca h.

2.7Ti Vit Nam khi tin hnh kim ton bo co ti chnh, kim ton vin phi tun th nhng nguyn tc c bn no?

2.8V sao ngh kim ton cn c iu l o c ngh nghip?

2.9Kim ton vin An khng hiu ti sao cng ty kim ton khng ng anh tham gia vo cuc kim ton ti mt cng ty do ch anh lm gim c. Kim ton vin An cho rng mi quan h ny khng phng hi n tnh c lp m cn to thun li cho cuc kim ton. Theo bn iu ng hay khng? Ti sao?

2.10Mt ch nhim trong cng ty kim ton cho rng kim ton vin khng nn duy tr thi thn thin vi nhn vin ca khch hng v c th gy nh hng n thnh c lp. Th nhng mt ch nhim kim ton khc khng ng v cho rng mi quan h thn thit s lm cho cuc kim ton d dng hn. Theo bn quan im no l ng? Ti sao?

BI TP2.11Hy cho bit trong nhng trng hp di y, trng hp no c th sai st, trng hp no c th l gian ln v trng hp no c th l hnh vi khng tun th php lut v cc quy nh.

1Cng ty thay i phng php khu hao ti sn c nh t phng php khu hao theo ng thng sang phng php khu hao tng dn lm gim 20 triu ng. Cng ty khng gii trnh trn thuyt minh bo co ti chnh.

2Khon hi l ginh c hp ng c ghi vo ti khon Chi ph qun l doanh nghip l mi triu ng.

3Kt qu kim tra tnh ton cho thy s liu doanh thu bn chu ng thp hn s liu c trnh by trn bo co ti chnh l 50 triu ng.

4Ha n tin in thoi chung ca cng ty thng 12/200X c phn nh vo ti khon Thu phi np tr gi 10 triu.

2.12Ln, kim ton vin ca cng ty kim ton X&T, thc hin kim ton cng ty Bnh Minh t nhiu nm nay. Bnh Minh l cng ty thng mi chuyn bn s cc mt hng in t v s d hng tn kho trn bo co ti chnh lun l khon mc trng yu.

Trong nm hin hnh (nin k ton kt thc vo ngy 31/12/200X), kim ton vin Ln tip tc hp ng kim ton cho cng ty ny. Kim ton vin Ln khng chng kin kim k trong ba nm gn y vi l do vic kim k ca cng ty lun c kim k rt tt v qua chng kin kim k cc nm trc, kim ton vin Ln khng pht hin c sai st no v hng tn kho.

Yu cu:

aNhn xt v cch lm vic ca kim ton vin Ln.

bNgn hng ACB da vo bo co ti chnh c kim ton ca Bnh Minh cho vay. Sau ny, ACB khng i c n v pht hin c rng bo co ti chnh ca Bnh Minh khai khng hng tn kho hng trm triu ng m kim ton vin Ln khng pht hin c v khng chng kin kim k hng tn kho. ACB kin cng ty kim ton X&T ra ta. Hy phn tch tt c cc trng hp c th xy ra v trch nhim php l ca cng ty kim ton X&T i vi ACB.

2.13Khi tin hnh kim ton bo co ti chnh cho cng ty T Lc, kim ton vin Kit gp cc tnh hung c lp sau y:

1Hai thng trc ngy kt thc nin nhn vin k ton tng hp ca cng ty T Lc ngh vic v cho n ngy lp bo co ti chnh, cng ty vn cha tm c ngi thay th. Do nhng nghip v pht sinh ca cng ty T Lc trong hai thng cui nin cha c ghi vo s sch. V Kit kim ton nm trc cho cng ty, nn T Lc nh kim ton vin Kit lp bo co ti chnh v tin kim ton bo co ti chnh cho nm hin hnh.

2Khi c bit Kit ph trch hp ng kim ton cho cng ty T Lc, Ngc mt chuyn vin kinh t ang thc hin mt cng trnh nghin cu vi ti cc nghip v ti chnh ca cc cng ty c phn ngh Kit cung cp thng tin hoc cho nhn xt v nhng hot ng ti chnh ca cng ty T Lc. Ngc ha s bo mt thng tin do Kit cung cp.

3Sau khi kim k hng tn kho cui nm ca cng ty T Lc, ngi qun l phn xng tng mt cn cu c do t lc sn xut cho kim ton vin Kit.

Yu cu:

Trong nhng tnh hung trn, n nhn li th kim ton vin Kit c vi phm o c ngh nghip khng?

2.14Kim ton vin Anh v cng s kim ton bo co ti chnh nm u tin ca cng ty Pht t, mt cng ty kinh doanh trong lnh vc nng sn.

Khi k hp ng kim ton, gim c n v cho bit mc ch kim ton l xin vay ngn hng Ha Bnh. V cng vic cp bch, ban gim c ngh kim ton vin Anh sm kt thc vic kim ton.

Kim ton vin tp s Bo c giao kim ton hai khon mc trng yu nht l hng tn kho v n phi thu, kim ton vin Anh ph trch cc khon mc cn li. Cuc kim ton c kt thc nhanh chng v sau khi kim tra s lc bi ch nhim Chu, cng ty kim ton pht hnh bo co chp nhn ton phn.

Do nhn thy kt qu kinh doanh rt kh quan, ngn hng Ha Bnh chun y cho vay. Sau , 6 thng cng ty Pht t ph sn. Qua iu tra, ngi ta pht hin rng rt nhiu khon mc cng b sai vo thi im lp bo co. Mt trong cc sai phm l trong khon mc tn kho c rt nhiu khon mc b h hng v s lng cng b khai khng ng k, nhng kim ton vin tp s Bo khng nhn ra c.

Sau , mt thi gian ngn ngn hng Ha Bnh khi kin cng ty kim ton v ti bt cn. Cng ty kim ton cho rng v h khng k hp ng vi nghn hng nn khng chu trch nhim vi ngn hng v h khng bt cn m do cng ty Pht t gian ln.

Yu cu:

Hy cho bit, theo bn kim ton vin Anh v Bo c bt cn hay khng? Vic khng k kt hp ng vi ngn hng Ha Bnh c th l mt phng tin bo v cho kim ton vin v cng ty kim ton hay khng?.

2.15Kim ton Ln ph trch kim ton bo co ti chnh cho cng ty Sao Mai, mt cng ty trch nhim hu hn. ng thi Ln cng ph trch kim ton bo co ti chnh cho cng ty Bnh Minh. Bnh Minh l mt cng ty nh, chng t v s sch k ton bao gm nht k qu, nht k mua hng v bn hng. Trong nin cng ty Bnh Minh c thanh ton mt khon n bng tin mt cho cng ty Sao Mai, th nhng ton b chng t lin qua u b tht lc.

Ngoi ra gim c cng ty Bnh Minh cn nh Ln i din cho cng ty Bnh Minh tho lun vn ny vi gim c Sao Mai.

Yu cu:

Nu bn l kim ton Ln, khi bn c yu cu nghin cu s sch ca Sao Mai v vn ny, liu bn c nn iu tra gip v i din cho cng ty Bnh Minh theo yu cu hay khng?

CHNG II

H THNG KIM SOT NI B

CU HI RC NGHIM

3.1Cu no di y khng phi l b phn hp thnh ca h thng kim sot ni b:

aRi ro kim ton.

bHot ng kim sot.

cThng tin v truyn thng.

dMi trng kim sot.

3.2Chnh sch pht trin v hun luyn i ng nhn vin lin quan n b phn no sau y ca h thng kim sot ni b:

aHot ng kim sot.

bMi trng kim sot.

cThng tin truyn thng.

dH thng kim sot cht lng.

3.3Khi nghin cu v nh gi h thng ni b, kim ton vin khng bt buc phi:

aiu tra mi khim khuyt ca h thng kim sot ni b.

bTm hiu mi trng kim sot v h thng k ton.

cXc nh liu cc th tc kim sot c thit k c thc hin trn thc t.

dThc hin cc th tc kim ton xem h thng k ton c hot ng hu hiu trong sut thi k xem xt khng?

3.4Lu vo h thng k ton ca mt n v l s m t v:

aChng trnh th nghim kim sot ca kim ton vin.

bHiu bit ca kim ton vin i vi h thng k ton ca n v.

cS hiu bit v s gian ln c th xy ra trong h thng k ton.

dC ba cu trn u sai.

3.5Th tc no di y kim ton vin khng p dng khi thc hin cc th nghim kim sot:

aQuan st.

bKim tra s liu.

cXc nhn.

dPhng vn.

CU HI N TP3.6Kim ton vin phi hiu bit y v tng b phn hp thnh ca h thng kim sot ca h thng ni b nh gi ri ro kim sot, v phc v cho vic lp k hoch kim ton bo co ti chnh.

Yu cu:

aCho bit cc trng hp kim ton vin nh gi ri ro kim sot mc ti a cho mi c s dn liu ca bo co ti chnh.

bCho bit kim ton vin cn lm g khi khng nh ga ri ro kim sot mc ti a?

3.7Cho bit nh hng ca mi nhn t di y n tnh hu hiu ca h thng kim sot ni b

aTnh chnh trc v tnh gi tr o c.

bm bo v nng lc.

cHi ng qun tr v ban kim sot.

3.8Kim ton vin H c giao ph trch lp k hoch kim ton cho mt ca hng tp phm. V ca hng c quy m nh v ton b nhn vin lm vic theo ch bn thi gian nn H cho rng h thng kim sot ni b l yu km. Do vy, H quyt nh nh gi ri ro kim sot mc ti a cho ton b cc c s dn liu ca cc bo co ti chnh v khng gii hn phm vi kim ton cho bt k khon mc no.

Yu cu:

Bn hy nhn xt v cch lm vic ca kim ton vin H?

3.9Kim ton vin Hng c giao ph trch kim ton khon mc tin mt. Khi tm hiu h thng kim sot ni b, Hng c th qu cng ty kim nghim k ton qu, v vy Hng quyt nh tng cng th nghim kim sot. Bn hy nhn xt v phng php lm vic ca kim ton vin Hng?

Cng c chng minh cho s hiu bit ca kim ton vin v h thng kim sot ni b l bng tng thut, bng cu hi, lu , hoc phi hp p dng nhng cch thc trn.

Yu cu:

Hy cho bit nhng u nhc im khi lp h s kim ton v kim sot ni b ca tng loi cng c trn.

BI TP

3.11Trong th qun l ca ban gim c cng ty Hng Quang, kim ton vin c mt s gp nh sau:

1Cc ha n ca ngi bn khi nhn c cn phi c ngi c thm quyn k duyt cho thanh ton trn c s i chiu vi s lng thc nhp trn phiu nhp kho v n gi trn n t hng ca n v, cng nh vic kim tra li vic tnh ton trn ha n.

2Cng ty nn ban hnh mt quy nh v cch thc ng x ca nhn vin khi mua hng khi giao tip vi nh cung cp, th d khi c tng qu (hin vt), mi n ung

3B phn kim ton ni b nn t chc trc thuc gim c, khng nn trc thuc ph gim c ti chnh nh hin nay.

4Tt c cc phiu nhp kho u phi nh s th t lin tc trc khi s dng.

5nh k tin hnh kim k hng tn kho v iu chnh li s liu trn s sch theo s thc t kim k.

6Hng thng nh qun l xem xt li bo co bin ng v tnh hnh doanh thu v chi ph so vi k hoch v nguyn nhn dn n s bin ng .

7Tt c cc chng t thanh ton phi c ng du thanh ton khi chi tr.

Yu cu:

aCho bit mi xut trn lin quan n b phn no ca kim sot ni b (trong nm b phn: mi trng kim sot, nh gi ri ro, cc hot ng kim sot, thng tin v truyn thng, gim st) v thuc v ni dung no trong b phn .

bCho bit i vi mi im yu km trong kim sot ni b ca n v m kim ton vin ngh iu chnh nh trn nu khng c n v thc hin th c th nh hng n nhng khon mc no ca bo co ti chnh.

3.12Di y l nhng th tc kim sot c thit k v thc hin ti cng ty Tn Tin:

1 xut vt t, b phn s dng cn lp phiu xin lnh vt t.

2S dng s nht k thu tin ghi chp s tin bn hng thu bng tin mt.

3Cui ngy, mt nhn vin c lp phi kim tra li tng s trong nht k thu tin.

4Tt c cc sc u phi nh s th t lin tc trc khi s dng.

5B phn tn dng phi xt duyt vin bn chu trc khi bn hng tr chm.

6Kho phi c kha cn thn bo v hng ha cha trong kho.

7Nhn vin ph trch gi hng phi i chiu s lng quy cch ca hng ha nhn t kho vi bn sao ca n v t hng trc khi n v thc hin gi hng.

8Nhng tp tin d liu sao lu d phng t my vi tnh phi c xp v lu gi ni an ton phng mi trng hp bt trc c th xy ra cho my vi tnh.

Yu cu:

aHy cho bit mi th tc kim sot trn thuc nhn t no ca hot ng kim sot

bCho bit nh hng ca vic nh gi h thng kim sot ni b ca kim ton vin n chin lc kim ton?

3.13Cng ty Thin Tn, mt khch hng ca cng ty kim D&L, Nh D&L t vn v vic phn cng phn nhim kim sot ni b hu hiu. Phng k ton cng ty Thin Tn gm c ba k ton c nng lc h khng thc hin nhng nhim v no khc ngoi cng vic di y:

1Theo di v ghi chp vo s ci.

2Theo di v ghi chp vo s chi tit n phi tr.

3Theo di v ghi chp vo s chi tit n phi thu.

4Theo di v ghi chp vo s nht k chi tin v lp sc trnh k.

5Lp bng theo di cc nghip v v hng bn b tr li v gim gi hng bn.

6Lp bng chnh hp tin gi ngn hng.

7Gi v gi s tin thu c vo ngn hng.

Yu cu:

aHy lit k bn trng hp nu b tr nhn vin kim nhim s c th dn n cc sai phm.

bGi s lng cng vic lp bng chnh hp tin gi ngn hng v theo di nghip v v hng bn b tr li vn gim gi bn l khng ng k, bn hy ngh cch thc phn cng cho ba nhn vin k ton sao cho khi lng cng vic ca h tng i ngang nhau?

3.14Di y l cc th tc kim sot c thit lp trong mt cng ty :

1Cc bng chnh hp tin gi ngn hng do mt nhn vin khng thuc phng k ton lp v ngi ny khng c tip xc vi s tin thu c.

2Gim st vin quan st xem cc nhn vin khi vo cng ty c thc hin ng quy nh v bm gi trn th khng?

3 xt duyt thanh ton, ha n phi km theo n t hng v bo co nhn hng.

4Th qu (khng c tip xc vi s sch k ton) lp bng k np sc v hng ngy gi bng k ny cng s sc nhn c trc tip cho ngn hng.

5Trc khi giao ha n cho khch hng, mt nhn vin k ton kim tra n gi, s lng v cng li tt c cc ha n bn hng trn 5 triu ng, sau khi k nhy vo lin ha n bn hng lu gi li cng ty.

Yu cu:

Hy trnh by nhng th nghim kim sot v kim ton vin c th thc hin i vi mi th tc kim ton nu trn.

3.15Cng ty TNHH du lch An Bnh u t tn to khu di tch Rng Thing. Do ch trng khuyn khch u t cho ngnh du lch a phng nn cng ty An bnh c min tt c cc khon thu v v th nn khng b bt buc phi s dng v vo ca do c quan thu pht hnh. Trong gi khu di tch m ca, hai nhn vin s trc ca trc tip thu tin vo ca l 5000 ng/ngi. Theo quy nh ca cng ty,. Cc hng dn vin du lch c th hnh ngh ca s du lch c min tin vo ca.

Vo cui ngy, mt trong hai nhn vin thu tin s mang tin np cho ng Ng, cn b qun l khu di tch. ng Ng kim tra s tin v ct vo kt st. Th su hng tun, ng Ng v mt nhn vin mang tin i np ngn hng v gi bng k np tin v cng ty.

Sau mt nm hot ng, Gim c cng ty An Bnh nhn thy khu di tch khng mang li hiu qu kinh t nh mong i do thu nhp thp hn so vi chi ph. Mt trong nhng vn gim c t ra l phi ci tin kim sot ni b vi khu thu tin. Bn c giao nhim v xut cc bin php ci tin trn c s nhn dng cc yu km ca kim sot ni b.

Yu cu:

Hy lp bng biu theo mu sau m t cc yu km ca kim sot ni b v tng ng vi mi yu km bn hy xut mt kin ngh khc phc.

Yu kmKin ngh

1. Khng s dng v vo ca Thu tin trc tip ti ca1. Nn s dng v vo ca. Ngi bn v khc vi ngi kim sot v.

3.16Anh ch hy nh gi ri ro kim sot cn c vo cc thng tin di y do kim ton vin thu thp c khi tm hiu v chu trnh mua hng:

ac im nghip v mua hng:

- S lng nghip v mua hng rt ln.

- S lng nh cung cp nhiu

- Nhiu loi hng c gi tr cao.

bCc sai phm c th xy ra (sai st tim tng):

- Hng mua khng ng mc ch hay nhn hng khng t mua.

- Khng kim tra s lng hay cht lng hng nhp.

- Ha n khng ph hp vi s lng hng thc nhn.

- Ghi nhn n phi tr d khng nhn hng:

- Nh cung cp ghi trng ha n.

cCc th tc kim sot n v ang p dng:

- Phn chia trch nhim kho, mua hng, nhn hng v k ton.

- Mi nghip v mua hng u lp n t hng.

- n t hng phi c lp lm cn c trn phiu ngh mua hng.

- Lu h s ring v cc n t hng cha thc hin.

- Mi nghip v nhn hng u phi c kim tra v lp bin bn kim tra cht

Lng sn phm.

- n t hng, bin bn kim k cht lng sn phm v ha n trc khi chuyn cho k ton thanh ton, vv

dCc th tc kim sot cn thit nhng n v khng p dng:

- Phiu ngh mua hng v n t hng khng c xt duyt.

- Khng c th tc iu tra v cc phiu nhp nhng khng c ha n, hay c ha n nhng khng c phiu nhp.

eMi trng kim sot:

- Ban gim c khng c xu hng thi phng hay che giu li nhun.

- Nng lc ca nhn vin kh nhng khng c bng chng v vic tn trng cc gi tr o c.

- Phn chia nhim v v quyn hn r rng gia cc b phn.

CHNG IV

CHUN B KIM TON

CU HI TRC NGHIM

4.1Trong giai on tin k hoch, vic phng vn kim ton vin tin nhim l mt th tc rt cn thit nhm:

aXem xt liu c nn s dng kt qu cng vic ca kim ton vin tin nhim hay khng?

bXc nh khch hng c thng xuyn thay i kim ton vin hay khng?

cThu thp kin ca kim ton vin tin nhim v h thng kim sot ni b ca khch hng.

dnh gi v kh nng nhn li mi ca kim ton.

4.2im khc bit gia ri ro tim tng v ri ro kim sot vi ri ro pht hin l:

aRi ro tim tng v ri ro kim sot pht sinh do n v c kim ton p dng sai cc chnh sch kinh doanh, ri ro pht hin l do kim ton vin p dng sai th tc kim ton.

bRi ro tim tng v ri ro kim sot c th nh lng c, ri ro pht hin khng nh lng c

cRi ro tim tng v ri ro kim sot mang tnh khch quan, cn ri ro pht hin chu nh hng ca kim ton vin

dRi ro tim tng v ri ro kim sot c th thay i theo mun ca kim ton vin, trong khi ri ro pht hin th khng.

4.3Kim ton vin c th gp phi ri ro khng pht hin c sai phm trng yu trn bo co ti chnh ca n v. gim thiu ri ro ny, kim ton vin ch yu da vo:

aTh nghip c bn.

bTh nghim kim sot.

cH thng kim sot ni b.

dPhn tch da trn s liu thng k.

4.4Khi mc ri ro pht hin chp nhn c gim i th kim ton vin phi:

aTng th nghim c bn.

bGim th nghim c bn.

cTng th nghim kim sot.

dGim th nghim kim sot.

4.5Mc tiu ca vic thc hin phn tch s b trong giai on lp k hoch kim ton nhn din s tn ti ca:

aCc nghip v v s kin bt thng.

bCc hnh vi khng tun th khng pht hin do kim sot ni b yu km.

cCc nhim v vi nhng bn lin quan.

dCc nghip v c ghi chp nhng khng c xt duyt.

CU HI N TP

4.6V sao kim ton vin cn phi tm hiu tnh hnh kinh doanh ca khch hng?

4.7Cho bit s khc bit gia k hoch kim ton v chng trnh kim ton.

4.8Cho bit cc li ch ca vic lp k hoch kim ton?

4.9Khi lp k hoch kim ton cho mt khch hng mi, c bit l khch hng kinh doanh trong lnh vc sn xut, kim ton vin thng tham quan vn phng, nh xng ca n v. Hy cho bit li ch ca cng vic ny i vi k hoch lp kim ton.

4.10Gii thch v sao trng yu tuy l khi nim c bn s dng trong kim ton nhng li kh p dng trong thc t?

4.11Di y l bng lit k mi lin h gia mc tiu kim ton v th tc kim ton. Hy xc nh gi tr X cn thiu trn bng.

Mc tiu kim tonTh tc kim ton

N phi thu thc hin trong thc t

X1

X2Kim tra vic thanh ton bng tin sau ngy kha s

Hng tn kho c phn nh khng cao hn gi tr thun c th thc hin cX3

X4Xem xt tnh hnh bin ng chi ph bn hng qua cc thng pht hin nhng thng c chi ph tng cao bt thng. Tm hiu nguyn nhn.

Ti sn c nh trnh by trn bo co ti chnh hin hu trong thc tX5

X6Nhn t l hoa hng vi doanh thu v em so snh kt qu vi chi ph hoa hng trng k

X7Kim tra li vic thanh ton ca chi ph li vay phi tr

X8Xem xt li cc hp ng thu hot ng ti sn c nh, kim tra chi ph thu phn b trong k.

Ti khon gc ngoi t c c nh gi ng vo cui kX9

X10Gi th xc nhn n cc khon phi tr c s pht sinh ln trong k v s d cui k rt thp hay bng khng.

4.12M hnh AR = IR x CR x DR thng c s dng trong khi nh gi ri ro kim ton xc nh ni dung, thi gian v phm vi cc th tc kim ton. Anh ch hy nhn xt cch thc kim ton vn dng m hnh trn trong tnh hung di y:

Kim ton vin Hng nh gi c s dn liu X ca khon mc Y c ri ro tim tng (IR) l 10%, ri ro kim sot (CR) l 50% mc ri ro pht hin (DR) l 100%. Cn c kt qu ny, kim ton vin Hng quyt nh khng cn p dng bt c th nghim c bn no vi c s dn liu X khon mc ca Y na.

4.13Di y l mt s th tc kim ton c kim ton vin s dng:

aChn mu chng t vn chuyn i chiu vi ha n bn hng lin quan

bLy mu n t hng kim tra vic xt duyt v ph chun vic mua hng.

cKim tra vic kha s i vi nghip v chi tin.

dKim tra tng cng chi tit cc khon n phi tr v i chiu tng s vi s ci.

eSo snh chi ph khu hao nm nay vi chi ph khu hao nm trc, qua pht hin t l khu hao nm nay tng ln so vi nm trc.

fTho lun vi nhn vin gi s sch v chi qu v trch nhim ca anh ta. Quan st xem trong thc t nhn vin ny c m nhn cng vic gi qu hay chun b cc biu chnh hp tin gi ngn hng hay khng.

gGi th yu cu cc nh cung cp xc nh nhng khon phi tr cui k.

hKim tra s lin tc ca cc sc trn nht k chi qu xem chng c b b st hay khng.

iKim tra ch k ca kim ton vin ni b trn cc biu chnh hp s d tin gi ngn hng mi thng nh mt bng chng l cc biu ny c h kim tra.

jKim tra ha n ca ngi bn v cc ti liu khc lm c s cho cc nghip v ghi chp trn nht k mua hng.

Yu cu:

.Bn hy cho bit mi th tc kim ton trn nhng th nghim l g (th nghim kim sot th nghim c bn) Nu th nghim c bn, th nghim ny l th tc phn tch hay th nghim chi tit? Nu th nghim chi tit chng lin quan n mc tiu kim ton no ( hin hu, pht sinh, quyn, nga v, ghi chp chnh xc, nh gi, trnh by, cng b) ?

4.14Kim ton vin Lm c giao nhim v ph trch k hoch kim ton bo co ti chnh cho cng ty thng mi Hong Linh, mt cng ty chuyn kinh doanh chi tr em, cho nin k ton kt thc vo ngy31/12/200X. thc hin th tc phn tch, kim ton vin Lm thu thp c mt s d kin nh sau:

n v tnh: triu ng

Ch tiuS liu

200X-1200X

1. Ti sn ngn hn

- Tin

- Hng tn kho

- N phi thu

2. Ti sn di hn

Tng cng1000

300

400

300

1100

21001100

220

480

400

1200

2300

3. N ngn hn

4. N di hn

5. Vn ch s hu

Tng cng400

600

1100

2100500

700

1100

2300

6. Doanh thu

7. Gi vn hng bn

4000

32004500

3500

Cc ch tiu bnh qun ngnh:

200X-1200X

T s thanh ton hin hnh

Vng quay hng tn kho

Vng quay n phi thu

T sut li gp3,1

5,0

14,1

25%3,7

4,5

13,5

21%

Yu cu:

Theo bn vi nhng d kin thu thp nu trn, kt hp so snh vi cc ch tiu bnh qun ngnh, kim ton vin Lm cn ch cc vn g trong qu trnh thc hin kim ton?

4.15Kim ton vin thanh c giao ph trch kim ton khon mc hng tn kho cho bo co ti chnh kt thc vo ngy 32/12/200X ca hai cng ty khc nhau. Cng ty th nht kinh doanh xe v ph tng chuyn dng trong xy dng, c hng tn kho bao gm xe ti, ph tng ca xe ti v my xc t. Cng ty th hai chuyn bn l trang sc v mt s phng trng by gii thiu sn phm cc khch sn ln trong thnh ph.

Yu cu:

Hy cho bit ri ro tim tng cng ty no cao hn? V sao?

4.16Kim ton vin Hng c giao lp k hoch kim ton bo co ti chnh ca cng ty Hong Bo cho nin k ton kt thc vo ngy 31/12/200X. Cng ty ny chuyn sn xut v bn s cc mt hng thc phm dinh dng. Vo thng 10/200X, kim ton vin Hng tin hnh tm hiu khch hng lp k hoch kim ton v thu thp c mt s thng tin ca hng tn kho nh sau:

1S d hng tn kho cui k d kin vo ngy 31/12/200X nh sau:

Nguyn vt liu1700 triu ng

Sn phm d dang1050 triu ng

Thnh phm 2040 triu ng

Tng cng

4790 triu ng

Gi tr hng tn kho chim 20% tng ti sn.

2Cng ty s dng gi thnh k hoch hch ton thnh phm nhp kho.

3Thnh phm c sn xut tp trung mt nh my v sau chuyn n 20 kho hng do cng ty thu ri rc trn khp c nc. Cng ty cng c chnh sch cho thu li (ngn hn) i vi cc din tch kho cha s dng.

4Nguyn vt liu ch yu bao gm: bt m, go, hoa qu sy kh v cc loi u c d tr trong nh my.

5Thnh phm c sn xut thng qua hai giai on. Phn ln sn phm d dang hon tt cng on th nht.

6Vo ngy kha s, tt c kho hng v nh my u ngng hot ng kim k. Hong Bo s dng phng php k khai thng xuyn hch ton hng tn kho.

7Trong nm 200X. do nhu cu v sn phm ca cng ty trn th trng gim st nn cng ty ngng sn xut mt s loi sn phm.

Yu cu:

Xc nh cc c s dn lu ch yu i vi hng ha tn kho ca cng ty Hong Bo? Theo bn trong cc c s dn liu do bn nu ra th vic xc minh c s no l phc tp nht? V sao?

4.17Kim ton vin Ti c giao lp k hoch kim ton cho mt ngn hng trong ngnh dc phm. Ngoi ra mt hng nh: sa, m phmCng ty s dng phng php kim k nh k trong hch ton hng tn kho. Da trn bo co ti chnh, kim ton vin Ti lp bng tnh t sut li gp qua cc nm (t 200X-3 n 200X) nh sau:

Ch tiu200X200X-1200X-2200X-3

Doanh thu (triu ng)

Gi vn hng bn (triu ng)

Li gp (triu ng)

T sut li gp(%)14.211

9.223

4.988

35,112.916

8.266

4.650

3611.462

7.313

4.149

36,210.351

6.573

3.778

36,5

Bng trn cho thy s st gim ng k v doanh thu qua cc nm. Khi kim ton vin Ti trao i vn ny, k ton trng cho rng l do hai nguyn nhn sau:

- T sut li gp ca ton ngnh bn l gim u n trong ba nm gn y.

- S lng cc cng ty tham gia th trng dc phm gia tng do s lng hng bn ra ca tng cng ty cng gim st ng k.

Nhm kim tra li nhng gii thch ca k ton trng, kim ton vin Ti thu thp c cc thng tin b sung nh sau:

NmDoanh thu dc phm (triu ng)Doanh thu cc mt hng khc (triu ng)Gi vn hng bn ca hng dc phm (Triu ng)Gi vn hng bn ca hng khc (triu ng)T l li gp ca khu vc bn l v dc phm v cc mt hng khc (%)

200X

200X-1

200X-2

200X-35.126

5.051

4.821

4.619

9.058

7.865

6.641

5.7323.045

2.919

2.791

2.665

6.178

5.347

4.522

3.90832,7

32,9

33,0

33,2

Yu cu:

aBn hy nhn xt li gii thch ca k ton trng v trnh by cc cn c chng minh cho nhn xt ca mnh.

bQua cc s liu trn theo bn nhng vn no l trng tm trong k hoch kim ton?

4.18Di y l su tnh hung v mc ri ro:

Tnh hung

123456

Ri ro kim ton5%5%5%5%1%1%

Ri ro tim tng100%80%40%40%80%40%

Ri ro kim sot100%40%80%50%50%50%

Ri ro pht hin??????

Yu cu:

Hy tnh th ri ro pht hin cho mi tnh hung trn.

T s hiu bit v mi lin h gia cc yu t trn, vi gi thit hai yu t cn li khng thay i, hy cho bit ri ro pht hin s tng hay gim nu

Gim ri ro kim sot.

Gim ri ro tim tng

Tng ri ro kim sot v gim ri ro tim tng vi m tng ng.

S thay i ca ri ro pht hin c th c nh hng g n s lng bng chng kim ton cn phi thu thp.

4.19Trong cc tnh hung c lp di y, bn hy xc nh nh hng ca chng i vi tng loi ri ro l ri ro tim tng, ri ro kim sot, ng thi cho bit nh hng n s lng bng chng cn thu thp:

aKim ton vin nh gi ri ro kim sot mc ti thiu.

bs d mt ti khon gia tng ng k so vi nin trc m khng c l do r rng.

cy l nm kim ton th hai v kim ton vin tm thy t sai phm hn nin trc, v th kim ton vin quyt nh da nhiu hn vo h thng kim sot ni b.

dTrong qu trnh kim ton kim ton vin pht hin khch hng xy dng mt ca hng v s dng cng nhn phn xng sn xut o t v lm mng.

Khi tho lun vi ban gim c kim ton vin pht hin rng ban gim c c nh nhng bn cng ty trong thng ti, v nh ny, mt s cn b ch cht ca phng k ton chuyn cng tc.

eTrong nm hin hnh c mt s thay i quan trng trong ban lnh o ch cht ca cng ty. Kim ton vin c cm gic rng ban lnh o ng nhim khng lim chnh. Tuy nhin, kim ton vin cho rng c th k kt hp ng kim ton.

fKhi tin hnh kim ton hng tn kho, kim ton vin nhn thy h thng kim sot ni b c ci thin ng k so vi nm trc. Tuy nhin do nhng thay i v mt k thut, mt s lng hng tn kho b li thi

Ghi ch:

Bn c th s dng cc k hiu m t nh hng (T: tng, G: Gim, K: khng nh hng, N: khng th xc nh c) v tr li thng qua bng sau:

Ri ro tim tngRi ro kim sotS lng bng chng

A

B

.

4.20y l nm u tin Cng ty nh Sao k hp ng kim ton bo co ti chnh cho cng ty TNHH Hong T, mt doanh nghip thng mi hin ang l nh phn phi ca bn cng ty sn sut hng tiu dng c tn tui. Kim ton vin Ti ang lp k hoch kim ton bo co ti chnh cho nm kt thc ngy 31/12/200X ca cng ty TNHH Hong T v lp mt s thng tin ch yu nh sau:

Hng ngy cn c vo t hng ca Hong T cc nh phn phi ch hng giao cho Hong T. Tuy nhin, do nhu cu cu khch hng thng hay i nn c nhiu ngy h phi giao hng n hai hoc ba ln.

Cc nh phn phi ny bn chu cho Hong T vi thi hn thanh ton t 30 n 45 ngy, v h cung cp cc khon n ngn hn thng xuyn cao gp i vn ch s hu ca Hong T. Do ,Hong T khng c n di hn. Tuy nhin, h lun kim sot kh cht ch tnh hnh cng n i vi Hong T thng qua vic gi th thng bo n hng thng, v thc hin i chiu cng n su thng mt ln

Theo nhng thng tin ng tin cy m kim ton vin Ti thu thp c, tnh hnh kinh doanh ca Hong T kh tt. Trong nm 200X, s vng quay ca ti sn khong 12 vng/nm. Hng tn kho quay kh nhanh vi tc 24 vng/ nm. t c kt qu trn, Hong T phi chp nhn mc t l li gp kh thp l 15% ( cc n v cng ngnh l 20%)

Tnh hnh n phi thu ca Hong T l kh tt v ch yu cng ty bn hng thu tin mt ti cc ca hng, ngoi tr vic bn chu cho mt vi siu th ln. S d tin ca Hong T thng chim 25% ca tng ti sn, trong khi n phi thu ch chim khong 5% ti sn ngn hn.

Ti sn di hn ca Hong T ch yu l cc ca hng v xe ti, chim khong 25% tng ti sn. thc hin mi hot ng kinh doanh ca mnh, Hong T ch s dng 15 nhn vin, trong c 2 ti x xe ti v 5 bo v ch lm vic ban m. Ngoi ra, gim nh cng vic, Hog t ang s dng phng php kim k nh k i vi hng tn kho v p dng mt chng trnh k ton trn my

Yu cu:

Hy cho bit cc vn quan trng m kim ton vin Ti cn ch khi kim ton bo co ti chnh cho nin b kt thc vo ngy 31/12/200X ca cng ty Hong T gii thch vn tt l do.

aNu nhng th tc kim ton quan trng kim ton vin Ti cn p dng

bNhng thng tin no kim ton vin Ti cn tm hiu thm c th thu hp phm vi kim tra ca mnh. Gii thch vn tt.

CHNG V

BNG CHNG KIM TON

CU HI TRC NGHIM5.1Khi xem xt v s tch hp ca bng chng kim ton, kin no sau y lun ng:

aBng chng thu thp t bn ngoi n v th rt ng tin cy.

bS liu k ton c n v cung cp t n v c h thng kim sot ni b hu hiu th thch hp hn s liu c cung cp n v c h thng kim sot ni b y km.

cTr li phng vn ca nh qun l l bng chng khng c gi tr.

dBng chng thu thp phi ng tin cy v ph hp vi mc tiu kim ton mi c xem l thch hp.

5.2Kim ton vin phi thu thp th gii trnh cu nh qun l v lu h s kim ton. Cu no sau y khng phi mc ch ca th tc ny:

aNhm tng hiu qu ca cuc kim ton bng cch b bt mt s th nh quan st, kim tra v gi th xc nhn.

bNhm nhc nh nh qun l v trch nhim c nhn ca h i vi bo co ti chnh ca n v.

cNhm lu vo h s kim ton v cc cu tr li cu khch hng i vi nhng cu hi ca kim ton vin trong thi gian kim ton.

dNhm cung cp bng chng v nhng d nh trong tng lai ca nh qun l.

5.3Khi bng chng kim ton t hai ngun khc nhau cho kt qu khc bit trng yu, kim ton vin nn:

aThu thp thm bng chng th ba v kt lun theo nguyn tc a s thng thiu s.

bDa vo bng chng c tin cy cao hn

cThu thp b sung bng chng v nh gi kt lun xem l nn da vo bng chng no.

dCc cu trn u sai.

5.4Trong cc th t sau y v tin cy ca bng chng kim ton, th t no ng:

aTh gii trnh ca gam c > bng chng xc nhn > bng chng ni b do n v cung cp.

bBng chng xc nhn > bng chng vt cht > bng chng xc nhn > bng chng phng vn

cBng chng vt cht > bng chnhg xc nhn > bng chng ni b do n v cung cp

dC ba trn u sai.

5.5Th d no sau y l th tc phn tch:

Phn tch s d n phi thu thu theo tng khch hng, i chiu vi s chi tit.

Phn tch cc khon n phi thu theo tng khch hng cc nhm thi gian qu hn

kim tra vic lp d phng kh i.

Tnh tc lun chuyn hng tn kho v i chiu vi t s ny ca nm trc.

Phn tch ti khon thnh s d u k, cc nghip v tng gim trong k kim tra chng t gc.

CU HI N TP

5.6Trong cc th nghim c bn di y, hy cho bit tin cy ca bng chng thu thp c vo cui nin i vi nhng mc tiu kim ton y , hin hu, ghi chp chnh xc, nh gi quyn v ngha v:

aChng kin kim k hng tn kho nhm xc nh s lng hng tn kho thc t v pht hin hng tn kho h hng, li thi v chm lun chuyn (nu c).

bChn mt s ti sn c nh tng trong k t s chi tit ti sn c nh v kim tra cc chng t c lin quan.

cKim tra s d tin gi ngn hng theo yu cu ngn hng xc nhn.

5.7V sao bng chng kim ton cn thu thp v lu tr y trong h s kim ton. Hy lit k nhng ni dung chnh v cc th nghim kim ton cn c ghi nhn trong h s kim ton.

5.8Xc nhn cc bn lin quan v thu thp th gii trnh ca gim c l hai th tc kim ton c thc hin cui cng trong giai on chun b hon thnh kim ton. Theo anh ch cu pht biu trn l ng hay sai? Ti sao?

5.9Th tc hu hiu nht kim tra tin mt, hng tn kho ti sn c nh hu hnh v mt s ti khon khc l chng kin kim k. Ch c chng kin kim k mi cung cp cho kim ton vin s m bo v chnh xc ca s tin trn bng cn i k ton.

Yu cu

Hy cho nhn xt ca bn v pht biu ny.

5.10 kim ton khon mc n phi thu, kim ton vin c th kim tra cc ha n bn hng. Tng t kim ton khon mc n phi tr kim ton vin c th kin tra ha n mua hng. Theo bn trong hai loi bng chng trn bng chng no c tin cy cao hn? V sao?

BI TP

5.11Bn c phn cng kim ton bo co ti chnh cho cng ty Hng Phc, n v chuyn sn xut kinh doanh ru. Thng qua thc hin cc th nghim kim sot bn pht hin nhiu khim khuyt ca h thng kim sot ni b. Trong trng hp ny hy cho bit tin cy ca cc bng chng di y v gii thch l do:

1Nhng ti liu ch lp v s dng trong ni b.

2Bng chng thu thp t vic chng kin kim k ca bn

3Bng chng c cung cp bi chuyn gia

4Bng chng th tc phn tch

5S sch k ton ca n v

5.12y l nm u tin ca cng ty kim ton MK Thc hin hp ng bo co ti chnh cho cng ty Hy Vng. Kim ton vin Ln c giao ph trch kim ton khon mc n phi thu. Qua nghin cu s sch ca cng ty kim ton vin Ln nhn thy trong cc khch hng cn n cui nin , c mt khch hng c s d ln hn tng s d n ca cc khch hng cn li. V vy Ln quyt nh thu thp bng chng lin quan n khon phi thu ca khch hng ny. Hy nu kin ca bn v tnh thch hp ca cc loi bng chng kim ton vin Ln thu thp di y.

1S chi tit cc khon phi thu c in ra t my tnh.

2Ha n bn hng v cc khon phi thu cha c thu tin (lu ti n v)

3n t hng ca khch hng

4Chng t vn chuyn ca mt cng ty vn ti c lp c ghi r nhng mt hng vn chuyn ch bn.

5Bin bn i chiu cng n vi khch hng.

6Th xc nhn ca khch hng gi trc tip cho kim ton vin, trong xc nhn rng s liu trn s sch ca h ph hp vi s liu trn th xc nhn.

5.13Di y l mt s bng chng do kim ton vin thu thp c trong qu trnh kim ton:

1S ph ngn hng c ngn hng gi trc tip cho kim ton vin

2Bo co hng thng v tnh hnh tr n cho ngi bn trong h s ca n v.

3Nhng ha n cha thanh ton trong h s lu ca n v

4y nhim chi do n v pht hnh

5Phiu yu cu mua vt t lu kho

6S ph ca ngn hng lu trong h s ca n v

7Nhng ti liu c nh qun l n v s dng lp cc c tnh k ton (d phng gim gi hng tn kho, D phng n kh i..)

Yu cu

Cn c ngun gc, hy sp xp cc chng t trn vo mt trong bn nhm trn:

- Bng chng do kim ton vin thu thp trc tip t bn ngoi n v

- Bng chng do bn ngoi lp nhng do lu tr ti n v

- Bng chng do n v pht hnh v c lun chuyn ra bn ngoi n v

- Bng chng do n v pht hnh v ch lun chuyn trong ni b n v

Hy nhn xt v mc tin cy ca cc bng chng t cc ngun ni trn

5.14Khi thc hin kim ton bo co ti chnh cho cng ty TNHH Ngc Tr, Kim ton vin Lm thu thp mt s bng chng t bn th ba xc minh s liu trn bng cn i k ton. Sau y l mt s bng chng ca cc bn th ba m kim ton vin thu thp:

1T liu ca chuyn gia nh gi t v nh xng.

2Th xc nhn ca khch hng gi trc tip cho kim ton vin

3Th xc nhn ca khch hng gi trc tip cho kim ton vin

Yu cu

aBn hy gii thch v sao kim ton vin cn s dng bng chng ca bn th ba v cn kt hp bng chng ny vi cc bng chng do n v pht hnh.

bHy cho bit mc tin cy ca cc loi bng chng ca bn th ba nu trn v nhng cng vic m kim ton vin cn thc hin thm (nu c) nhm kim tra s d cc khon mc lin quan trn bo co ti chnh.

5.15i vi mi nghip v di y hy cho bit:

aNi dung kinh t ca nghip v?

Nhng c s dn liu lin quan m kim ton vin cn quan tm?

Bng chng kim ton vin cn thu thp h tr cho cc c s dn liu trn

Nghip v 1:

a) N khu hao ly k

900.000

N chi ph khc

18.700.000

C ti sn c nh hu hnh (nh xng) 19.600.000

b) N phi thu khc

16.900.000

C phi thu khc:

16.900.000

Nghip v 2;

a) N hng bn b tr li2.000.000

C phi thu khch hng

2.000.000

b) N hng ha

1.000.000

C gi vn hng bn

1.000.000

5.16Di y l h s kim ton cc khon vay di hn (c nh s K-1), c lp bi nhn vin ca khch hng v kim tra bi mt tr l kim ton vin. Hy cho bit nhng sai st trong vic lp v trnh by h s kim ton ny.

CNG TY ACB

H S KIM TON KHON VAY DI HN

31.12.200X

Ch nLi sutThi hn thnh tonTh chpS d 31.12.200XVay trong nm 200XTr trong nm 200XS d 31.12.200X tr li n ngyLi vay phi tr n 31.12.200XGhi ch

Ngn hng DSB12%Thanh ton li ngy 25 mi thng n gc tr ngy 1.1.200X+4Hng tn kho500.0003.000.000

A

31.12.200X1.000.000

2.500.000CX25.12.200X25.000RXPhn phi c tc 8 triu ng ngy 2.9.200X l vi phm hp ng, iu ny cho php ch n yu cu thanh ton ngay. Ch n khng ng b qua vi phm ny

Cng ty u t MM9%Thanh ton li mi cui thngNh 31, Bch ng1.000.000500.000A

28.2.200X2.000.000C31.12.200X

ng l Ha, c ng chnh ca cng ty0%o hn ngy 31.12.200X+5Khg c3.000.0001.000.000N2.000.000CMn thm ng tun 1 triu ng vo ngy 7.1.200X+1

Cng ty ti chnh KZ12%Thanh ton 5% n gc v li ngy 5 mi thng. Hn thanh ton l 31.12.200X+11Nh 122, Nguyn thi hc7.200.000600.000

6.000.0005.12.200X56.420RNghip v sp xp li khon mc (chuyn mt phn vo n ngn hn) ngh trong h s RJE

Cng11.700.0003.500.0002.600.00013.100.000

TB81.420TB

FFFF

F

Ghi ch

F kim tra tng cng th tc chnh xc

Chi ph li vay cho cc khon vay di hnC xc nhn khng c sai lch (wp k-3)

Chi ph li vay trong nm2.813.330.000TB

CX xc nhn c sai lch (wp k 3)

S d bnh qun n vay14.066.670.000 R

NRCng li thy khng chnh xc

AThng nht vi hp ng vay, chng t v s ng ca HQT

Thng nht vi chng t s ph

Thi hn thanh ton n di hn ( khai bo)

NThng nht vi nht k chi qu chng t

Nm kt thc 31.12.200X+1600.000.000

TBi chiu vi s liu trn bng cn i ti khon

31.12.200X+22.600.000.000

?Thng nht vi h s kim ton 31.12.200X

31.12.200X+32.600.000.000

Thng nht v li sut thi hn v th chp ca hp ng 31.12.200X+43.100.000.000

Thng nht vi chng t v ph duyt ca hi ng qun tr (wp w-7) 31.12.200X+56.000.000.000

Nhng nm sau3.600.000.000

13.1000.000.000

Kt lun: N di hn li vay phi tr v chi ph li vay l chnh xc v y vo ngy 31.12.200X

CHNG VI

KIM TON TRONG MI TRNG TIN HC

CU HI TRC NGHIM

6.1X l theo l c thit k nhm m bo:

aCh c cc nghip v c ph chun mi c x l.

bKim sot vic sa cha d liu.

cTt c cc nghip v cng loi c x l nh nhau.

dC ba cu trn.

6.2 thu thp c bng chng v tnh hu hiu i vi vic kim sot truy cp thng tin ca khch hng, kim ton vin thng:

aTm cch truy cp chng trnh bng tn ng k (username) v mt khu (password) khng ng k.

bChn mu mt s nghip v x l, kim tra s ph chun x l nghip v.

cKim tra cc bn cam kt ca nhn vin v vic khng tit l tn ng k v mt khu cho ngi khc.

dCu a v c ng

6.3Mc ch ch yu ca vic s dng h thng ph trong th nghim kim sot i vi hot ng kim sot ng dng l:

aTm hiu cc th tc kim sot

bKim tra tin trnh x l ca cc loi nghip v

cXem xt tnh chnh xc ca s liu trong cc nghip v x l

dTt c cc cu trn

6.4Th tc kim ton no sau y s khng ph hp khi s dng phn mm kim ton tng qut:

aPhn tch tui n cc khon phi thu

bXc nh tng s khch hng

cChn cc nghip v phi thu ca khch hng trn 50 triu ng

dTm cc nghip v phi thu khch hng b sa s liu

6.5Kim ton vin thng s dng phn mm kim ton chuyn dng hn l phn mm kim ton tng qut trong trng hp:

aTp tin ch ca h thng my tnh khch hng tng i nh

bH thng ghi nhn v x l nghip v phc tp vi nhiu tp tin trung gian

cH thng c ci t mt h thng ph, v kim ton vin mun nh gi tin trnh x l nghip v ca h thng ph

dCu b v c ng

CU HI N TP

6.6Cho bit nh hng ca mi trng tin hc n vic thit k kim sot ni b ti mt n v c s dng phn mm k ton.

6.7Hy cho bit cc yu t c bn ca chnh sch bo mt thng tin trong mi trng tin hc

6.8Nhm ngn nga vic duy tr cp nht v sa cha tri php thng tin, cc hot ng kim sot no thng c p dng khi c d liu c chuyn ti qua cc thit b truyn thng.

6.9Hy cho bit cc th nghim c bn no ch yu trong chin lc tip cn h thng mi trng tin hc.

6.10Phn mm kim ton tng qut thng h tr kim ton vin khi thc hin cc th tc kim ton no?

BI TP

6.11Mt nhn vin phng quan h khch hng ca cng ty thng mi kinh doanh dc phm ACB truy cp vo tp tin ch hng ha iu chnh gi bn ca sn phm Anadona mt khch hng quen bit. Kt qu l lm thay i gi bn ca sn phm anadolna cho mi khch hng.

Yu cu:

Cho bit cc th kim sot n v cn p dng nhm ngn nga cc sai phm trn.

6.12Tp tin ch bng gi ch c truy cp bi trng phng kinh doanh v tin trnh truy cp c kim sot bi mt khu. Khi c s thay i gi bn, trng phng kinh doanh s nhn chi tit bng gi thay i c duyt t Ban Gim c, sau truy cp tp tin bng gi bng mt mt khu v thay i d liu.

Yu cu:

Thit k cc th nghim kim sot nhm thu thp bng chng v tnh hu hin ca th tc kim sot nu trn

6.13Reto l mt khch hng ca cng ty kim ton T&L c s dng phn mm k ton. Nm 200X va qua, Reto yu cu chuyn vin phn mm iu chnh kim sot sa cha s liu trong phn mm k ton v Reto cho rng vic iu chnh ny s nng cao tnh kim sot ca phn mm ang s dng. Bn tham gia cuc kim ton bo co ti chnh nm 200X v c phn cng thu thp thng tin v chnh sa trong phn mm, nh gi ri ro kim sot v thc hin th nghim cn thit lin quan n vic chnh sa ny.

Trong h s kim ton nm 200X 1, Kim ton vin ca T&L nh gi hot ng kim sot chung l hu hiu v ri ro kim sot thp.

Yu cu:

Xc nh cc th tc kim ton c th s dng thu thp bng chng v tnh hu hiu ca hot ng v tnh kim sot ng dng lin quan n nhng thay i trong hot ng Kim sot vic sa cha s liu.

6.14Nhn vin ln mi c tuyn dng v c phn cng vit chng trnh phn mm k ton. Ln vit thm mt module trong chng trnh tnh lng vi hm if xc nh m nhn vin. Khi b phn nhp d liu gi cng ca ln vi m nhn vin xc nh, chng trnh s t ng nhn n gi tin lng ca nhn vin ln cao hn 50% so vi mc lng c duyt.

6.15Sau kim tra h thng phn mm ca n v, kim ton vin Anh nhn thy khch hng lu tr ton b d liu x l trong mt cng my tnh v khng c bt k k hoch hay th tc no phc hi d liu no khi cng gp s c. Kim ton vin cng nh gi mc m bo ca th tc kim sot vt cht trong hot ng kim sot chung v trung bnh.

Yucu:Hy cho bit vic n v khng c bt k th tc phc hi d liu thch hp s nh hng nh th no n kin ca kim ton vin trn bo co kim ton. Gi s ngoi vn nu trn, kim ton vin c th a ra bo co kim ton chp nhn ton phn.

CHNG VII

HON THNH KIM TON

CU HI TRC NGHIM

7.1Theo VSA 560, s kin pht sinh sau ngy kha s k ton lp bo co ti chnh c nh ngha l nhng s kin c nh hng n bo co ti chnh pht sinh trong khong thi gian t sau:

aNgy pht hnh bo co kim ton

bNgy ghi trn bng cn i k ton

cNgy kha s k ton lp bo co ti chnh kim ton n ngy n ngy k bo co

dKim ton v nhng s kin pht hin sau ngy k bo co kim ton.

eNgy xut hin nhng khon n tim tng khng c phn nh trn bo co ti chnh

7.2Khi kim ton cc khon n tim tng th tc no sau y c xem l hiu qu nht:

aPhng vn ban gim c ca khch hng

bc cc bin bn hp ca Hi ng qun tr

c

dXem xt th xc nhn ca khch hng

7.3Kim ton vin s pht hnh bo co ti chnh khng chp nhn khi:

aC cc gii hn nghim trng v phm vi kim ton.

bC nhng vi phm ng k v trnh by trung thc v hp l bo co ti chnh n ni kim ton vin khng th a ra kin chp nhn c loi tr.

cCc th tc kim ton c s dng khng y d cho kin v s trnh by trung thc v hp l ca bo co ti chnh v mt tng th.

dGi nh hot ng lin tc b vi phm nghim trng.

7.4Khi thu thp nhng bng chng lin quan n nhng tranh chp ti ta n, kim ton vin s t quan tm n vic xc nh:

aThi gian v nguyn nhn ca v kin

bThi im kt thc v kin.

cc tnh nhng khon thit hi c th pht sinh.

dKh nng xut hin nhng kt qu bt li cho khch hng.

7.5Th gii trnh ca gim c:

aL mt bng chng thay th cho vic kim tra ca kim ton vin.

bL yu t quan trng trong vic chun b chng trnh kim ton.

cLm gim trch nhim ca kim ton vin.

dKhng lm gim trch nhim ca kim ton vin.

7.6Kim ton vin Ln thc hin kim ton bo co ti chnh ca cng ty EFG cho nin kt thc vo ngy 31/12/200X v bt u thc hin kim ton t ngy 30/9/200X. Ngy 17/01/200X+1, kim ton vin nhn c bo co ti chnh t EFG. Kim ton vin pht hnh bo co kim ton vo ngy 16/02/200X+1. Nh vy, thng thng th gii trnh ca gim c s c ghi vo ngy:

a31/12/200X

b17/01/200X+1

c16/02/200X+1

dBt c ngy no.

CU HI N TP

7.7Khi bn son tho bo co kim ton, kim ton vin phi da vo mu bo co chun c quy nh trong chun mc kim ton. Hy cho bit u nhc im ca vic tun th mu bo co kim ton chun.

7.8Khi kim ton bo co ti chnh ca cng ty Quang Minh, kim ton vin Ln c bit trong nin hin hnh, cng ty thay i phng php tnh gi hng tn kho t phng php bnh qun gia quyn sang phng php FIFO. Theo Ln s thay i ny l hp l. Cn i vi bn quan im ca kim ton vin Ln c ng hay khng v s thay i trn c nh hng g n kin ca kim ton vin ln hay khng.

7.9Cho bit s khc bit gia trng hp phm vi kim ton b gii hn cho khch hng p t v l do khch quan. Theo bn tng trng hp trn nh hng nh th no n kin ca kim ton vin?

7.10Khch hng thng yu cu kim ton vin pht hnh bo co kim ton mt thi gian ngn sau ngy kt thc nin h c th cng b bo co theo ng k hn hng nm. Theo bn yu cu ny c th lm tng ri ro kim ton hay khng? Nu c nhng bin php no kim ton vin c th p dng hn ch cc ri ro?

7.11Hy cho bit cc thnh phn ca bo co chp nhn ton phn v gii thch ngha ca chng. Cho bit s khc bit gia bo co chp nhn ton phn vi loi bo co khc.

BI TP

7.12Di y l cc s kin xy ra trong thi gian t ngy kt thc nin n ngy pht hnh bo co kim ton (ngy 28/02/200X+1) ti cng ty Khnh Bng. L kim ton vin ph trch kim ton bo co ti chnh cho nin kt thc vo ngy 31/12/200X ca cng ty Khnh Bng, bn hy xc nh nh hng ca tng s kin trn n bo co ti chnh v phng php x l trong tng trng hp:

aNgy 03/01/200X+1 cng ty khnh bng nhn mt l nghuyn vt liu t Canada. Cng ty t hng s nguyn vt liu trn vo thng 10/200X v hng bc ln tu vo thng 11/200X (hng mua theo phng thc FOB cng i).

bNgy 15/01/200X+1, cng ty chi tr khon tin bi thng cho mt nhn vin b thng trong v tai nn lao ng xy ra vo thng 3/200X. Cng ty cha ghi nhn khon tin bi thng trn vo chi ph ca nm 200X.

cNgy 25/01/200X+1 Khnh Bng ng mua li lng ln hng tn kho ca cng ty Nht Quang bng tin mt. Theo d bo vic mua hng ny c th lm doanh thu thng 02/200X+1 tng gp i so vi doanh thu thng 01/200X+1

dNgy 01/02/200X+1 mt cn l ln lm cho ton b hng tn kho ti mt nh my ca Khnh Bng b h hng nng. Cng ty khng mua bo him cho s hng ny.

eNgy 05/02/200X+1, cng ty pht hnh tri phiu c th chuyn i gi tr l 200 triu ng.

7.13Anh Quang l kim ton vin ph trch kim ton bo co ti chnh cho cng ty sn xut v bn l my vi tnh Tn Phong. Trong k hoch kim ton, Quang c lu cp di v kh nng hng tn kho b li thi. Kt qu thc hin cc th tc kim ton do cc tr l kim ton tin hnh cho thy hng tn kho c kim sot tt v d phng hng tn kho li thi c lp y .

Quang sot xt li h s kim ton v hng tn kho bng cch s dng cc th tc phn tch. Kt qu ca th tc phn tch cho thy:

Nm hin hnhNm trc

S ngy lu kho10050

Nh vy kt qu trn cho thy kh nng li thi ca hng tn kho l kh nghim trng. Khi trao i vi gim c ti chnh Tn Phong, Quang cn bit rng c nh k ba thng cng ty li nh k a ra th trng mt loi my mi.

Yu cu:

Nhng thng tin trn dng nh c mu thun vi nhau. Nu l kim ton vin Quang, bn s lm g trong trng hp ny?

7.14Hy cho bit trong tng tnh hung c lp di y Kim ton vin nn pht hnh loi bo co kim ton no? Bit rng tnh hung ny kim ton vin pht hin sai st trng yu, nhng v nhiu l do khc nhau, n v khng iu chnh theo yu cu ca kim ton vin.

aCng ty Hng Loan lun s dng phng php FIFO tnh gi hng tn kho. Trong nin hin hnh, Cng ty s dng php LIFO nhng khng cng b thng tin c lin quan theo yu cu ca VAS 02 hng tn kho v VAS 29 thay i chnh sch k ton, c tnh k ton v cc sai st.

bTrong nin hin hnh, cng ty khng tin hnh lp d phng n kh i. Trong khi kim ton vin cho rng mc d phng cn lp l 500 triu ng

cKhi thc hin cc th tc kim ton i vi ti khon n phi thu, gim c cng ty khng ng cho kim ton vin gi th xc nhn cho khch hng. Kim ton vin cng khng th thc hin cc th tc thay th xc nh tnh trung thc hp l ca s liu ny.

d nm hin hnh cng ty khng trch khu hao ti sn c nh v cho rng cng ty ang gp kh khn v mt ti chnh.

eDo k kt hp ng sau ngy kt thc nin nn kim ton vin khng chng kin hng tn kho ca n v. Khon mc ny c xc nh l rt trng yu. Khi kt thc cuc kim ton, kim ton vin cho rng bo co ti chnh ca cng ty trnh by trung thc v hp l, k c khon mc hng tn kho, v s dng cc th tc kim ton thay th khc.

fBn tun sau khi kt thc nin , mt khch hng ch yu ca cng ty Bnh Minh tuyn b ph sn, khon n ca khch hng ny tn ng rt lu. Kim ton vin yu cu nhng n v khng ng xo s hay lp d phng v t chi cng b thng tin lin quan n khon n ny. Khon n ca cng ty ny chim t trng khong 10% n phi thu v khong 20% so vi li nhun trc thu ca cng ty.

gKhi thc hin cc th tc kim ton xem xt cc s kin pht sinh sau ngy kha s k ton, kim ton vin pht hin rng mt trong nhng nh xng ca cng ty b ha hon thiu ri, cng ty chu thit hi ng k t cn ha hon ny. Khon n b ca bo him l khng ng k. Bo ch ng ti chi tit thng tin v trn ha hon, th nhng cng ty khng cng b thng tin trn bo co ti chnh.

hTrong nm, n v chi cho cng trnh nghin cu ch to sn phm mi l 250 triu ng, chi ph trin khai cng trnh ny l 50 triu ng. n v ghi nhn tng chi ph nghin cu v trin khai vo ti sn c nh v hnh 300 triu ng, thi im ghi nhn l thng 9/200X. n v tnh khu hao t thng 9/200X vi t l 20% nm.

7.15Bn ang thc hin bo co ti chnh ca cng ty Gamma l 2,5 t ng, tng n phi tr 2,2 t ng. Trong ba nm gn y cng ty b l lin tc, khon l tch ly ln n 700 triu ng.

Ngoi ra ban gim c cho bit cc ch n khng ng gia hn cho vay i vi tri phiu c gi tr 500 triu ng o hn vo ngy 30/02/200X+1. Ban Gim c cng ty Gamma tho lun vi nhiu ngn hng nhng h vn cha tm c ngun ti tr. Tuy nhin, ban gim c a ra phng n kinh doanh mi v hi vng gim khon l nh phng n ny. Ban gim c cng c k hoch bn bt mt s nh xng khng s dng thanh ton khon n n hn

Yu cu:

Theo bn, kim ton vin c th a ra loi kin no? Nhng thng tin ti thiu cn cung cp trong thuyt minh v cc thng tin no kim ton vin cn thu thp thm?

7.16Di y l bo co kim ton do mt kim ton vin son tho v gi cho cp trn ca mnh. Gi s bn l cp trn, hy nhn xt v cc khuyt im ca bo co kim ton ny.

CNG TY KIM TON M&T

a ch, in thoi, fax

S.

BO CO KIM TON

V BO CO TI CHNH NM 200X CA CNG TY BNH MINH

Knh gi: Ban kim ton cng ty Bnh Mnh.

Chng ti kim ton bo co ti chnh hp nht, bao gm: Bng cn i k ton vo ngy 31/12/200X, bo co kt qu kinh doanh. Bo co lu chuyn tin t v thuyt minh bo co ti chnh nm ti chnh kt thc ngy 31/12/200X. Vic lp v trnh by bo co ti chnh ny thuc trch nhim ca ban gim c cng ty. Trch nhim ca chng ti a ra kin v cc bo ny cn c trn kt qu kim ton ca chng ti.

Chng ti thc hin cng vic kim ton theo cc chun mc kim ton Vit Nam. Cc kim ton vin khc kim tra bo co cc chi nhnh v h gi cho chng ti bo co kim ton vi kin chp nhn ton phn. Chng ti mun lu rng, v bo co hp nht l tng th cc bo co ring l, nn chng ti phi da vo bo co ca cc kim ton vin khc.Nh ghi ch trong thuyt minh bo co ti chnh, vo ngy 8/4/200X, cng ty ngng sn xut mt s sn phm v c mt cuc iu tra do hip hi y khoa ang tin hnh lin quan n cht lng dng c tit trng do cng ty sn xut. Ban Gim c khng nh gi nh hng ca vic ngng sn xut ny v cc s kin c th xy ra tip theo n tnh hnh ti chnh ca cng ty.

Trong thuyt minh cng c cp n vic nm trc cng ty s dng phng php bnh qun gia quyn nh gi hng tn kho. kim tra hng tn kho, chng ti nh n ng Quang mt chuyn gia c ting trong ngnh Y kim tra cht lng quy cch k thut ca mt s sn phm tn kho do cng ty ch to.

Theo kin ca chng ti, ngoi tr nhng nh hng ca cc s kin trn, bo co ti chnh hp nht phn nh trung thc v hp l tnh hnh ti chnh ca cng ty ABC ti ngy 31/12/200X, cng nh kt qu kinh doanh v lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/200X, ph hp vi chun mc v ch k ton Vit Nam hin hnh theo cc quy nh php l c lin quan.CNG TY KIM TON X&T

Gim cKim ton vin

(H v tn, ch k, ng du)(h v tn, ch k)

S ng k hnh nghS ng k hnh ngh

7.17Sau khi hon thnh cc th tc ring l, vo ngy 15/3/200X+1, khi ang chun b lp bo kim ton cho bo co ti chnh cho cng ty c phn Thnh Pht c nin kt thc vo ngy 31/12/200X, kim ton vin Hng pht hin mt s s kin ng ch nh sau:

Do ng Ph gim c iu hnh c cng ty, c biu hin khng tch cc trong cng vic nn cng ty quyt nh hy ngang hp ng lao ng i vi ng. ng Ph i bi thng theo nh tha thun trc y trong hp ng. Cng ty ng bi thng cho ng 100 triu ng vo ngy 2/12/200X.

Sau , cng ty iu tra v pht hin l hai thng trc khi quyt nh sa thi, ng Ph ln lt gia nhp vo Hi ng qun tr ca cng ty i th cnh tranh vi Thnh Pht. Lut s ca Thun Pht cho bit hnh vi ca ng Ph vi phm hp ng vi cng ty v cng ty s lm th tc lm khi kin ng Ph vo khong thng 4/200X +1 khng nhng ch i li s tin tr cho ng, m cn yu cu ng phi bi thng thit hi cho cng ty do ng gia nhp vo cng ty i th cnh trnh.

Yu cu:

aCho bit tnh hung trn thuc v khon n tim tng hay l s kin sau ngy kt thc nin Hy gii thch?

bTrong trng hp ny Thnh Pht c iu chnh li bo co ti chnh hay khng? Nu phi iu chnh th iu chnh nh th no?

7.18Trong qu trnh kim ton bo co ti chnh cng ty SCT cho nm ti chnh kt thc 31/12/200X, kim ton vin Hng ghi nhn nhng sai st sau:

1Mt s ti sn c nh dung vo cng tc qun l khu hao ht nhng n v vn tip tc khu hao. S tin khu hao vt l 12 triu ng.

2Mt nghip v xut hng gi i bn, gi vn 400 triu ng, gi bn 600 triu ng (cha c thu gi tr gia tng, thu sut 10%), nhng n v li ghi nhn tiu th.

Yu cu:

aXc nh nh hng ca tng sai st trn cc ch tiu sau y ca bo co ti chnh ngy 31/12/200X ca cng ty STC:

- Bng cn i k ton: tng ti sn, N phi tr, ngun v ch s hu.

- Bo co kt qu hot ng kinh doanh: Doanh thu li nhun sau thu.

Gi s thu thu nhp doanh nghip c thu sut 28%

bV nhiu l do khc nhau, n v khng iu chnh cc sai st trong nhng tnh hung c lp trn y (trong khi cc sai st khc c iu chnh thch hp) Theo bn nn pht hnh loi kim ton no? Gi s kim ton vin khng b gii hn v phm vi kim ton.

7.19T ba nm nay v trong nm hin hnh cng ty kim ton D&L ph trch kim ton bo co ti chnh cho cng ty Phc Nguyn. nm hin hnh (nin k ton kt thc vo ngy 31/12/200X), kim ton vin Hin c giao ph trch hp ng kim ton ny.

Phc Nguyn c thnh lp cch y 20 nm, kinh doanh trong lnh vc ha hc. Sn phm c bit l ha cht dng ch bin thc n gia sc. Sn phm khc l ha cht gip cy trng tng trng. Sn phm ph l cc ha cht dng x l cc cht thi. Sn phm c tiu th thng qua cc chi nhnh ti cc a phng. D doanh s ca cng ty khng ph thuc vo mt khch hng no nhng ba trong s tng khch hng chim 1/3 doanh s ca Phc Nguyn. Trong nm trc v nm hin hnh doanh thu ca cng ty gim khng u. Doanh thu t cc sn phm c bit chim t trng khong 40% trong tng doanh thu.

nm hin hnh doanh thu ca sn phm c bit b gim ng k. Nguyn nhn st gim ch yu do hai nguyn nhn chnh: do t gi hi oi gim nn khch hng trong nc chuyn sang dung hng nhp khu; th n l sn phm ca cng ty c cht lng khng cao nn kh tiu th. Bn cnh sn phm c bit cc sn phm khc u tng trng u n, mc tng trng kho 4-5% nm. Ban gim c tin rng cc sn phm ha hc trong giai on nghin cu s a vo sn xut trong tng lai v s chim lnh th trng.

Tnh hnh ti chnh ca cng ty ang gp nhiu kh khn. Tt c my mc nh xng trang thit b cng ty u mang i th chp vay di hn ngn hng, cc khon n phi thu v hng tn kho c th chp vay ngn hn c gi tr l 10 t ng, trong 9 t ng o hn ngy 31/12/200X.Khon n di hn n hn tr trong nm 200X l hai t ng tng cng vi li sut. Cc khon phi thanh ton ba nm tip theo (200X+1 n X+3) c tnh trung bnh mi nm khong 1 t ng.

Vo 11/200X Ban Gim c Phc Nguyn quyt nh s thanh l ton b ti sn dng sn xut sn phm c bit. Da trn nh gi ca cc chuyn gia c lp, cng ty c th thu c mt khon li t vic thanh l ti sn khong 5 t ng. Ban Gim c cng tin rng s bn c s ti sn ny trong nm 200X+1.

Yu cu:

aHy nu cc yu t dn n cc nghi vn v vic vi phm nguyn tc hot ng lien tc ca phc nguyn trong nm 200X.

bCho bit nhng tnh hung lm gim nh:

Bn hy phn tch theo ni dung sau: Hot ng sn xut kinh doanh, khch hng, tnh hnh ti chnh

. CHNG VIII

KIM TON TIN

CU HI TRC NGHIM

8.1Khi mc ri ro kim sot ca khon mc tin c nh gi l ti a, kim ton vin cn phi:

aM rng phm vi ca cc th nghim kim sot.

bM rng phm vi th nghim chi tit

cKim k tin mt v i chiu vi s qu. ng thi, i chiu s d ti khon tin gi ngn hng trn s k ton vi s ph ngn hng.

dCc cu trn u ng

8.2Khi thu thp bng chng v s d ti khon tin gi ngn hng, kim ton vin s khng cn xem xt:

aBng chnh hp ti khon tin gi ngn hng

bS ph ca ngn hng thng 12

cTh xc nhn ca ngn hng

dTon b giy bo n v bo c ca ngn hng vo thng 12.

8.3Th gi xc nhn ca khch hng v s d ti khon tin gi ngn hng vo thi im kha s l th tc kim ton nhm tha mn mc tiu kim ton:

aHu hiu v dy .

by v quyn s hu

cHin hu v quyn s hu

dCc cu trn u sai

8.4Cc th tc kim sot no sau y c th gip ngn nga vic lp nhiu phiu thu tin mt cho cng mt ha n mua hng:

aPhiu chi c lp cho bi nhn vin c trch nhim k duyt thanh ton.

bnh du trn ha n ngay khi k duyt.

cPhiu chi phi c duyt bi t nht hai nhn vin c trch nhim

dCh chp nhn cc phiu chi c ha n cn trong phm vi thanh ton

8.5Khi kim k tin mt tn qu, kim ton vin cn tin hnh i vi tt c cc qu trong cng mt thi gian nhm ngn nga:

aS bin th tin ca th qu

bS thiu ht tin so vi s sch

cS hon chuyn tin t qu ny sang qu khc

dCc cu trn u ng

CU HI N TP

8.6Anh ch hy cho bit cc c im ca th xc nhn ngn hng v cc phng din: thng tin xc nhn, c mu chn v cc th tc cn thc hin nu khng nhn c th tr li:

8.7V sao th tc phn tch thng t c s dng trong kim ton tin.

8.8V sao th xc nhn v s d ti khon tin gi ngn hng vo thi im kha s khng phi l bng chng duy nht cn thu thp khi tin hnh kim ton khon mc tin gi ngn hng?

8.9Lit k ba th tc kim ton c th gip pht hin gian ln vi khon mc tin?

8.10Cho bit mc ch c bn ca bng chnh hp bn ct

BI TP8.11Th qy Pht va c cng ty Hong Anh tuyn dng vo thng 12/200X, c giao nhim v gi s sc, pht hnh sc v lp bng chnh hp tin gi ngn hng vo cui thng. S sc ca n v l quyn s c sn ch k ca ch ti khon nhng cha ghi tn ngi th hng s tin. mi khi c ph chun thanh ton, Pht s tn ngi th hng v s tin vo t sc c k trc.

Ngay trong thng lm vic u tin, Pht tr hon pht hnh sc chi tr cho nh cung cp c gim c ph chun thanh ton v ch pht hnh sc vo mi cui thng, vi mc ch l lm cho cc sc ny tr thnh sc thanh ton (cng ty Hong Anh pht hnh nhng ngi th hng cha lnh) vo cui thng.

Yu cu:

Cho bit nhng khim khuyt ca h thng kim sot ni b ti cng ty Hong Anh v cc th tc kim sot nhm ngn nga loi gian ln trn.

8.12Cho bit nhng th tc kim sot i vi tin cn p dng ngn nga cc sai phm c th xy ra sau y:

aTh qu khng ghi nhn doanh thu bn hng thu tin mt vo s v bin th s tin nhn c

bNhn vin bn hng khng ghi nhn tin thu t cc khon phi thu khch hng vo s v bin th s tin nhn c.

cK hoch chi tit ghi st s chi tit mt s khon thu c t khch hng.

dK ton bin th tin t khch hng bng cch ghi c ti khon phi thu (nhm xa s) i ng vi ghi n ti kho chi ph

eChi tin cho ha n d hng ha cha nhn theo hp ng cng ty ch thanh ton tin sau khi nhn hng

fChi tip khch nhng ghi n ti khon hng ha.

8.13Gi s bn ang kim ton khon mc tin cho bo co ti chnh ca nin kt thc vo ngy 31/12, Hy cho bit nhng mc tiu kim ton c lin quan n nhng khon mc kim ton c lin quan n cc khon mc kim ton sau:

am nhng lit k cc loi tin mt tn qu vo ngy 31/12

bDa trn s ph ca ngn hng kim tra vic ghi chp cc nghip v tin gi ngn hng trn s k ton t ngy 25/12/200X ns ngy 9/01/200X+1.

cKim ton cc nghip v chuyn tin pht sinh pht sinh vo tun l cui cng ca nin k ton trc v nin u tin ca nin sau.

dKim tra cc sc c s tin ln hay bt thng thanh ton cho cc chi nhnh ca Cng ty.

8.14Cng ty Phan Qun m ti khon giao dch ti 2 ngn hng Pht Ti v An Tm. Phan Qun thc hin cc nghip v chuyn tin t ngn hng Pht Ti sang Ngn hng An Tm v th hin trn ti liu k ton nh sau:

Nghip v Ngn hng Pht Ti Ngn hng An Tm

S k tonS ph Ngn hng Trn s k ton

S ph Ngn hng

103/01/200X+130/12/200X30/12/200X30/12/200X

203/01/200X+130/12/200X02/01/200X+102/01/200X+1

303/01/200X+130/12/200X02/01/200X+130/12/200X

405/01/200X+101/01/200X+104/01/200X+101/01/200X+1

501/01/200X+101/01/200X+131/12/200X31/12/200X

602/01/200X+102/01/200X+131/12/200X02/01/200X

703/01/200X+103/01/200X+103/01/200X+103/01/200X+1

Yu cu: Hy cho bit:

aNghip v no s lm s d ti khon Tin gi ngn hng trn s k ton ca Cng ty Phan Qun ln hn, nh hn hoc bng so vi s d trn s ph ngn hng vo ngy 31/12/200X. Gi nh rng tt c cc nghip v khc u c ghi nhn ging nhau gia s k ton v s ph ngn hng.

bNghip v no trn dy chuyn th hin vic s dng th thut Kitting?

8.15Bn l kim ton vin ph trch kim ton khon mc Tin gi ngn hng cho Cng ty Tn To. Tn To c m 3 ti khon giao dch ti ba ngn hng khc nhau l ngn hng A, B, C v Tn To khng m thm ti khon Tin gi Ngn hng no trong nm ti chnh c kim ton. Bn nh gi ri ro kim sot i vi khon mc Tin gi ngn hng l thp v do vy khng thc hin cc th tc pht hin gian ln. Bn cng nhn y th xc nhn ca cc Ngn hng v s d ti khon ca Tn To vo ngy 31/12/200X v s ph ngy 29/12/200X n ngy 07/01/200X+1

Yu cu:Ngoi vic gi th xc nhn, hy cho bit kim ton vin cn thc hin cc th nghim c bn no khi kim ton mc Tin gi Ngn hng ca Cng ty Tn To.

8.16Cc s liu ca Cng ty Raymar vo ngy 31.12.200X nh sau:

1S ph ngn hng ngy 31.12.200X c s d nh sau:

30.11: 31.000.000

30.12: 44.000.000

2S d Tin gi ngn hng trn S Ci;

30.11: 10.500.000

30.12: 30.400.000

3Tng s k thc v bo c ngn hng thng 12.200X l 253.400.000 .

4Cc khon k thc cha ghi nhn (Deposits in transit):

30.11: 6.600.000

31.12: 9.600.000

5Sc cha thanh ton (outsanding checks):

30.11: 15.000.000

31.12: 16.400.000 .

6Cc khon thu qua ngn hng cha c ghi nhn trn s ci l 13.200.00 vo thng 11 v 11.400.000 vo thng 12.

7Ph dch v ca ngn hng cha c ghi nhn trn S Ci l 13.200.000 vo thng 11 v 11.400.000 vo thng 12.

8Mt sc khng c tin thanh ton (NSF check- Not sufficient funds check) c s tin 1.800.000 do khch hng thanh ton b ngn hng tr li vo ngy 24.12 v cha c ti k thc. Sc NSF ca thng 11 ti k thc vo thng 12 v 500.000.

9Vo ngy 28.12 c mt sc 1.800.000 ca Bohol Corporation b Ngn hng tr nhm vo ti khon ca Raymar.

10Tng s thu qu trn S Ci trong thng 12.200X l 257.700.000.

11Tng s chi qu trn S Ci trong thng 12.200X l 237.800.000.

12Tng s chi v bo N ngn hng trong thng 12.200X l 239.800.000

Yu cu:

aLp biu iu chnh Tin gi ngn hng ca Cng ty Rayman ngy 31.12.200X.

b ngh cc bt ton iu chnh cn thit.

cLp biu bng hp chnh bn ct cho thng 12.200X

8.17Kim ton vin Ln c giao ph trch kim ton khon mc Tin ca Cng ty Sao Sng cho nin k ton kt thc vo 31.12.200X. Ln thu thp cc thng tin sau trn bng chnh hp ngn hng:

1S d Ti khon Tin gi ngn hng vo 31.12.200X trn s ci l 126.000.000

2K thc cha c ghi nhn vo 31.12.200X l 158.000.000 (gm 3 sc s 305, 708 v 345).

3Ngn hng k giy bo c cc khon k thc trn (trong s ph ngn hng thng 1.200X+1) nh :

- Ngy 2.1.200X+1: sc s 305 tr gi 50.000.000 .

- Ngy 3.1.200X+1: sc s 708 tr gi 30.000.000

- Ngy 12.1.200X+1: sc s 345 tr gi 78.000.000

Da trn bng chnh hp cc thng trc, kim ton vin nhn thy thi gian t khi k thc n khi ngn hng c giy bo c thng t 3 n 5 ngy.

Yu cu:

aHy cho bit liu cc sai phm i vi cc khon mc Tin ca Cng ty Sao Sng khng?

bCho bit ng c ca cc sai phm nu trn (nu c).

cCho bit cc th tc m kim ton vin cn thc hin pht hin sai phm (nu c)

CHNG IX

KIM TON N PHI THU KHCH HNG

CU HI TRC NGHIM9.1Kim ton ni b i vi N phi thu khch hng c xem l hu hiu khi nhn vin k ton gi s chi tit cc khon Phi thu khng c kim nhim vic:

aPh chun vic bn chu cho khch hng.

bXa s n phi thu khch hng.

cThc hin thu tin.

dC ba cu trn u ng.

9.2Kim ton vin chn mu kim tra vic ghi chp cc nghip v bn hng t cc chng t gi hng ln theo n ha n bn hng v n s k ton.Th nghim ny c thc hin nhm tha mn c s dn liu no ca khon mc N phi thu/Doanh thu:

aChnh xc.

bPht sinh.

cy .

dCu a v c ng.

9.3Th tc kim sot no sau y nhm m bo hp l nht rng mi nghip v bn chu trong k ca n v u c ghi nhn:

aNhn vin ph trch bn hng gi mt lin ca cc n t hng n b phn bn chu so snh hn mc bn chu dnh cho khch hng v s d n phi thu ca khch hng.

bCc chng t gi ngn hng, ha n bn hng c nh s liu lin tc trc khi s dng.

cK ton trng kim tra c lp s chi tit v s ci ti khon Phi thu ca khch hng hng thng.

dK ton trng kim tra danh mc n t hng, phiu giao hng mi thng v iu tra khi c s khc bit gia s lng hng trn n t hng v s lng hng xut giao.

9.3 p ng mc tiu pht sinh ca doanh thu bn chu, kim ton vin cn chn mu kim tra t:

aH s cc n t hng.

bH s cc lnh giao hng.

cS chi tit cc khon Phi thu.

dTi khon Doanh thu.

9.4Khi kim tra khon d phng phi thu kh i, kim ton vin thng xem xt thi gian n hn phi thu. Vic kim ta ny nhm p ng mc tiu kim ton:

aHin hu v pht sinh.

bnh gi.

cy .

dQuyn v ngha v.

CU HI N TP

9.6Trnh by c im ca khon mc n Phi thu khch hng trn bng Cn i k ton v mi quan h vi cc khon mc trn Bo co kt qu hot ng kinh doanh?

9.7 hiu r s vn hnh ca h thng kim sot ni b trong chu trnh bn hng, kim ton vin c th thc hin k thut walk-through. Hy cho bit trnh t v cc ni dung cng vic cn thc hin?

9.8Hy cho bit cc ri ro tim tng trong chu k bn hng v cho v d minh ha?

9.9Nu nghi ng tin ca khch hng c th b bin th do n v khng thc hin vic phn nhim y trong hot ng kim sot N phi thu, kim ton vin c th s dng cc th tc kim ton no pht hin sai phm?

9.10Phn bit s khc nhau gia hai phng php thu thp th xc nhn t khch hng: dng A v dng B (dng A: ghi r s N phi thu v yu cu khch n xc nhn l ng hoc bng bao nhiu; Dng B: Khng ghi r s N phi thu m yu cu khch n ghi r s N phi thu hoc c kin khc). Cho bit iu kin p dng tng phng php? Trng hp no cn s dng c hai phng php xc nhn.

BI TP:

9.11Di y l cc ni dung cn lit k khng theo th t lin quan n mc tiu kim sot ni b, cc sai st tim tng, cc th tc kim sot.

aHy sp cc ni dung ny vo bng tng hp theo mu bn di (Ch : mt ni dung c th s dng nhiu ln):

Pht sinh- i chiu n gi trn ha n vi bng gi c duyt, i chiu s lng hng ha vi Phiu giao hng, kim tra vic tnh ton s hc trc khi gi ha n- Doanh thu khng c tht- nh s lin tc phiu giao hng v Ha n bn hng- Xy dng bng gi- y - Phn chia trch nhim gia cc chc nng cn t hng, gi hng v hi ha n- K ton ch ghi nhn doanh thu khi c ch k ca khch hng chp nhn n t hng v phiu giao hng nh km ha n bn hng- Doanh thu ghi nhn khng ng s tin- nh gi- Hng ha giao nhng doanh thu cha c ghi nhn.

bThit k cc th nghim kim sot tng ng vi cc th tc kim sot.

Mu bng tng hp

Mc tiu kim sotSai st tim tngTh tc kim sotTh nghim kim sot

9.12Hy cho bit cc th nghim c bn sau y nhm p ng mc tiu kim ton no ca khon mc Phi thu khch hng?

Th nghim c bnMc tiu kim ton

1. Lit k cc khon N phi thu trn S chi tit theo tui n v i chiu vi tng cng vi s d ti khon phi thu trn S Ci.

2. Gi thu xc nhn N phi thu n khch hng.

3. Kim tra vic kha s cc nghip v bn hng.

4. Chn mu mt s ha n bn hng, sau so snh gi v phng thc thanh ton trn ha n vi bng gi v phng thc thanh ton c ph chun.

5. Kim tra xem doanh nghip c em cc khon phi thu i th chp hay bn n cho mt cng ty ti chnh no khng.

9.13Di y l mt thng tin c nu trong th hi m ca khch hng gi cho kim ton vin gii thch s khc bit v s liu, bn hy cho bit cc nguyn nhn c th a n cc khc bit ny:

Th xc nhn ca khch hngNguyn nhn

1. Chng ti cha nhn c hng ca ha n lin quan n s d yu cu xc nhn.

2. Chng ti thanh ton cho s d ny

3. Chng ti tr li s hng ny

9.14Kim ton vin Ln c giao kim ton khon mc N phi thu khch hng cho Cng ty nh Sao cho nin kt thc vo 31.12.200X.

Ti khon Phi thu khch hng c s d 2.050.000.000 . Tng s khch hng cn n vo cui nin l 60 khch hng. Ln chn 20 khch hng gi th xc nhn ch yu da vo cc khch hng c giao dch thng xuyn (c s pht ln).

Khi nhn th hi m, Ln nhn thy c 15 th c s d ph hp vi s d trn s sch k ton, 4 th xc nhn c s khc bit v 1 th khng c tr li. S d trn s sch k ton ca bn th xc nhn c khc bit v s liu nh sau:

aKhch hng An Phc: 20.500.000

bKhch hng Ty An: 16.800.000

cKhch hng Bit L: 64.000.000

dKhch hng Bnh Ty: 7.000.000

Cc khch hng ny gii thch trn th hi m v khon chnh lch nh sau:

aKhch hng An Phc: S d 20.050.000 c chng ti thanh ton bng y nhim chi vo ngy 29.12.200X. V vy chng ti khng n Cng ty bt c khon no vo ngy 31.12.200X.

bKhch hng Ty An: S d trn s sch chng ti l 0. S d 16.800.000 l gi tr ca l hng theo ha n s 832, nhn vo ngy 4.1.200X+1. V vy chng ti khng n Cng ty bt c khon no vo ngy 31.12.200X.

cKhch hng Bit L: Chng ti ch cn n 17.000.000 vo ngy 31.12.200X. S d 47.000.000 l gi tr ca Ha n s 834 ngy 30.12.200X nhng hng nhn c vo ngy 5/1/200X+1.

dKhch hng Bnh Ty: S d 7.000.000 l tr gi ca l hng theo Ha n s 811 ngy 21.12.200X. L hng ny gip chng ti gi tr li vo ngy 28.12.200X v hng giao khng ng phm cht.

Ring i vi khch hng khng tr li, kim ton vin kim tra cc khon lu ca ha n.

Yu cu:

1Cho nhn xt v phng php lm vic ca kim ton vin Ln. Vic la chn cc khch hng c giao dch thng xuyn gi th xc nhn c phi l bin php hu hiu nht khng? Nhng c s no cn xem xt khi chn la khch hng gi th xc nhn?

2Hy cho bit nguyn nhn a n s khc bit trn v cc th tc kim ton b sung cn thc hin lm r s khc bit cho mi trng hp nu trn.

3Gi s kt qu cc th nghim b sung cho thy xc nhn ca khch hng trong trng hp trn l ng. Hy cho bit cc bt ton ngh iu chnh nu c (bit rng 4 nghip v trn u c cng ty ghi nhn vo doanh thu ca nin ).

9.15Di y l mt s th tc kim ton:

1Gi th xc nhn ngn hng v cc khon n vay v cc khon th chp.

2Chn mu cc ha n bn hng v kim tra xem chng c c ghi nhn trong s nht k bn hng v s chi tit cc khon phi thu.

3Chn mu cc chng t giao hng, ha n bn hng trc v sau thi im kha s k ton kim tra vic ghi chp chnh xc nin cc khon phi thu.

4Gi th xc nhn N phi thu khch hng.

5Lit k cc khon n phi thu trn S chi tit theo tui n v i chiu s tng cng vi s d ti khon. Phi thu khch hng.

6Thc hin cc th tc kim ton thay th i vi cc khon N phi thu khch hng.

Yu cu:

Hy cho bit mc tiu kim ton tng ng ca tng th tc trn (Mt th tc kim ton c th c chn nhiu ln hoc khng c chn) theo mu di y:

Th tc kim ton s Mc tiu kim ton

Cc khon phi thu khch hng vo ngy lp bo co thuc v n v

Mi khon phi thu u c ghi nhn y

Mi khon phi thu u c ghi nhn ng k

N phi thu u c nh gi dng n

Cc khon phi thu ghi nhn l c thc

9.16Kim ton vin Ngc ang thit k chng trnh kim ton khon mc N phi thu khch hng ca Cng ty Sng L. Khon mc n phi thu khch hng ca Cng ty Sng L. Khon mc n phi thu chim mt v tr rt quan trng trn BCTC ca Cng ty Sng L m trong ch yu l cc khon bn hng cho cc i l cc tnh vi thi gian tr chm t 3 n 6 thng.

Yu cu:

Nu cc th tc ch yu m Cng ty Sng L cn tin hnh vi N phi thu khch hng.

Trong cc mc tiu kim ton tng qut (hin hu, quyn v ngha v, y , nh gi, ghi chp chnh xc, trnh by v cng b), hy cho bit mc tiu no l quan trng nht trong trng hp ny v cc th nghim c bn cn thit t mc tiu ny.

9.17Khi tm hiu v hot ng bn hng ca Cng ty Thun Chu, kim ton vin Tng ghi nhn nhng thay i sau trong chnh sch bn chu:

1n v tin hnh phn loi khch hng v p dng hn mc bn chu khc nhau cho tng nhm khch hng. Cc khch hng c v lun thanh ton ng hn s c bn chu nhiu hn v cho tr chm lu hn cc khch hng mi hoc cc khch hng thng vi phm thi hn thanh ton.

2 gim bt chi ph n v b th tc gi th hng thng cho khch hng thng bo v tnh hnh cng n (d u k, pht sinh trong k v d cui k).

3Ngoi ra n v cn ct gim mt na s nhn vin k cu v thay vo s dng mt phn mm theo di t ng doanh thu v cng n vo thng 11.200X.

Yu cu:

aHy cho bit mi thay i trn lin quan n loi ri ro no trong cc thnh phn ca ri ro kim ton?

bHy cho bit mi thay i trn lin quan n mc tiu kim ton no ca s d N phi thu khch hng.

9.18Di y l mt s sai phm c th xy ra trong khon mc N phi thu khch hng:

1Tin thu n khch hng ca nin sau c ghi vo nin hin hnh.

2Mc d phng c lp thng thp hn mc thc t v doanh nghip khng nghin cu y thng tin c lin quan.

3Nhiu khon mc n phi thu trn s sch c chnh lch vi s liu ca khch hng do Cng ty khng i chiu cng n thng xuyn.

4Khng cng b thng tin v cc khon n phi thu em th chp vay ngn hng.

5Tng cng S chi tit cc khon mc N phi thu khng khp vi s liu trn S Ci.

6Mc n khng thu c kh cao do Cng ty khng thu thp thng tin v kh nng tr n ca khch hng khi ph chun vic bn chu.

Yu cu:

ai vi mi sai phm c th xy ra nu trn, hy cho bit th tc kim sot no c th gip ngn chn chng.

bVi mi sai phm c th xy ra trn, hy thit k th tc kim ton pht hin chng.

9.19Kim ton vin Ng c giao ph trch khon mc N phi thu trong Bo co ti chnh ca Cng ty Thu An l Cng ty thng mi kinh doanh cc mt hng thc phm. Khi thc hin th tc phn tch, kim ton vin tnh ton cc s liu sau:

S liu bnh qun ngnhS liu ca Cng ty

200X-1200X200X-1200X

Vng quay ca ti sn ngn hn3,33,82,22,6

S ngy thu n bnh qun87936760

S ngy bn hng1261219389

Hng tn kho/ti sn ngn hn56%51%49%48%

T sut li gp21%27%21%19%

Yu cu:

aHy nhn din nhng im bt thng thng qua cc t s c tnh ton nu trn. Cho bit cc thng tin kim ton vin cn thu thp thm?

bCho bit cc nguyn nhn lm cc t s ca Cng ty Thu An khc bit so vi s bnh qun nghnh?

CHNG X

KIM TON HNG TN KHO V GI VN HNG BN

CU HI TRC NGHIM

10.1Th tc no di y thng t c kim ton vin ch trng khi tin hnh kim ton hng tn kho:

aiu tra xem liu n v c khai bo y tt c hng tn kho thuc quyn s hu ca mnh.

bKim tra vic tnh gi hng tn kho ca n v c ph hp chun mc v ch k ton hin hnh.

cXem xt vic trnh by v cng b hng tn kho c ph hp vi yu cu ca chun mc v ch k ton hin hnh.

dKim tra vic lp d phng gim gi hng tn kho.

10.2Th tc kim ton no di y khng th thay th th tc chng kin kim k vo ngy kt thc nin :

aGi th xc nhn i vi hng tn kho ca doanh nghip c gi ti kho ca n v khc.

bChng kin kim k hng tn kho vo ngy sau ngy kt thc nin v cng (tr) hng tn kho bn (mua) t ngy kt thc nin n ngy kim k.

cThu thp gii trnh ca nh qun l v s hin hu, cht lng v gi tr ca hng tn kho cui k.

dC 3 cu u sai.

10.3Th tc no di y nhm tha mn mc tiu nh gi i vi hng tn kho:

ai chiu s lng hng tn kho trn bin bn kim k vi s liu trn s sch k ton

bKim tra s tng cng trn bng k chi tit hng tn kho v i chiu vi s chi tit, s ci.

cXem xt liu n v c hng tn kho chm lun chuyn, li thi

dSo snh n gi hng tn kho so vi nm trc.

10.4Th tc no di y kim ton vin thng s dng pht hin hng tn kho chm lun chuyn:

aChng kin kim k hng tn kho.

bPhng vn th kho

cKim tra S chi tit hng tn kho.

dTt c cc cch trn.

10.5Phn tch s vng quay hng tn kho rt hu ch khi kim ton hng tn kho v s gip kim ton vin pht hin:

aVic tnh gi hng tn kho khng chnh xc.

bHng ha b li thi, chm lun chuyn.

cHng d tr qu mc cn thit.

dTt c cc cu trn u sai.

CU HI N TP

10.6V sao trong cng tc kim ton, hng tn kho lun l phn quan trng nht v tn nhiu thi gian nht i vi cc doanh nghip sn xut v thng mi.

10.7Cho bit cc nguyn nhn lm cho gi gc hng tn kho cao hn gi tr thun c th thc hin c v cc th tc kim ton n thc hin nhm xc nh liu gi tr thun c th thc hin c c thp hn gi gc hay khng?

10.8Cho bit cc th tc cn thc hin kim tra vic c tnh gi tr thun c th thc hin c i vi hng tn kho ca n v?

10.9Kim ton vin Thu ph trch kim ton khon mc hng tn kho cho Bo co ti chnh ca Cng ty Thun Chu, mt Cng ty ch bin thc n gia sc, cho nin k ton kt thc vo ngy 31.12.200X. Kim ton vin thu thp thng tin xem liu Cng ty c hot ng theo cng sut bnh thng khng?

Yu cu: Hy cho bit:

aNguyn nhn khin kim ton vin Thu phi tm hiu xem liu Cng ty c hot ng theo cng sut bnh thng khng?

bCc th tc cn s dng thu thp nhng thng tin ny?

10.10Kim ton vin Ti c giao nhim v ph trch kim ton khon hng tn kho cho Cng ty Thi An cho nin k ton kt thc vo ngy 31.12.200X. Khi thc hin th nghim c bn i vi hng tn kho, kim ton vin Ti nhn thy c th c mt s sai st tim tng c th xut hin nh sau:

1Mt s mt hng khng c kim k.

2Nhng l hng mua vo ngy gn ngy kt thc nin c th c n khi kim k nhng khng ghi vo s k ton.

3Doanh nghip khng theo di ring hng tn kho b li thi, chm lun chuyn.

4Hng tn kho gi h c th b tnh chung vo hng tn kho ca doanh nghip.

Yu cu:

ACho bit cc th tc kim ton cn thc hin thc hin cc sai st tim tng nu trn.

Bi vi mi th tc kim ton, cho bit cc mc tiu kim ton c lin quan.

CCho bit tn ca loi bng chng c lin quan.

BI TP

10.11Kim ton vin Long c giao ph trch nhim kim tra khon mc hng tn kho cho Cng ty Trng Sinh cho nin k ton kt thc vo 30/09/200X. Trng Sinh kinh doanh my vi tnh v p dng phng php k khai thng xuyn trong hch ton hng tn kho v s dng phng php FIFO tnh gi hng tn kho.

Cc thng tin kim ton vin Long thu c v mt hng BQ ca Cng ty nh sau:

- S lng hng tn kho vo 30/09/200X: 150 n v.

- Cc thng tin thu thp t s k ton nm 200X nh sau:

NgyS lng mua (n v)Gi mua (1.000)S lng bn (n v)Gi bn (1.000)

02/0910050060530

03/09 n 16/096050380528

17/09 n 30/097050650526

1/10 n 14/105050970524

15/10 n 28/108051250522

29/10 n 11/114051550520

Ti liu khc:

- Chi ph bn hng v chi ph qung co c tnh: 3% doanh thu.

- Chi ph vn chuyn hng bn c tnh: 2% doanh thu

- Chi ph qun l doanh nghip c tnh: 7% doanh thu.

Yu cu:

Hy tnh gi tr hng tn kho ca mt hng BQ vo ngy 30/09/200X theo:

aGi gc.

bGi tr thun c th thc hin c.

cGi tr trnh by trn Bo co ti chnh VAS 02- Hng tn kho.

dBit rng kim ton vin kim tra vic ghi chp chnh xc nin v khng pht hin c sai phm no i vi hng mua v hng bn.

Chng XI

KIM TON TI SN C NH V CHI PH KHU HAO

CU HI TRC NGHIM

11.1Th tc no sau y khng phi l mt im yu km trong kim sot ni b i vi ti sn c nh:

aVic mua ti sn c nh khng c ph chun bi ngi c thm quyn.

bMi nghip v mua ti sn c nh c thc hin bi b phn c nhu cu v ti sn .

cVic thay th ti sn c nh c thc hin ngay khi ht hn s dng theo c tnh ban u.

dKhi nhng bn hay thanh l ti sn c nh, doanh nghip lp ra mt hi ng gii quyt cc vn lin quan.

11.2 pht hin cc ti sn c nh thanh l hoc nhng bn nhng cha c ghi gim, kim ton vin c th s dng th tc kim ton no sau y:

aKim tra s chi tit ti sn c nh.

bPhn tch t sut Hao mn ti sn c nh/Nguyn gi ti sn c nh.

cPhn tch t sut Chi ph sa cha v bo tr Ti sn c nh/Chi ph nhn cng trc tip.

dXem xt cc nghip v thu tin bt thng c ghi nhn vo thu nhp khc trong k.

11.3Khi kim ton ti sn c nh, kim ton vin thng kim tra ng thi chi ph sa cha v bo tr. Mc tiu chnh ca cng vic ny l thu thp bng chng v:

aCc chi ph sa cha v bo tr ti sn c nh khng c vn ha v hch ton vo chi ph thi k.

bCc khon chi mua sm ti sn c nh nhng li c hch ton vo chi ph ca k.

cCc chi ph sa cha v bo tr ti sn c nh c ghi nhn ng nin k ton.

dCc khon chi mua sm ti sn c nh c ghi nhn ng nin k ton.

11.4 pht hin cc ti sn c nh khng s dng, th tc kim sot no di y cn c thit lp.

anh k, k ton trng cn lp bng phn tch cc thu nhp khc nhau pht hin cc khon thu t nhng bn ti sn c nh.

bnh k, qun c phn xng v cc phng ban bo co v tnh hnh s dng ti sn c nh.

cQuan st kim k ca kim ton vin ni b.

dTt c cc cu trn u ng.

11.5Khi kim ton chi ph khu hao ti sn c nh, th tc kim ton no sau y p ng tt nht mc tiu ghi chp chnh xc:

aKim tra li vic tnh ton trn bng tnh khu hao ti sn c nh.

bXem xt cc phng php tnh khu hao m bo rng chng ph hp vi quy nh hin hnh.

cLp bng so snh gia chi ph khu hao ghi vo ti khon chi ph v s pht sinh trn ti khon ly k.

CU HI N TP11.6Kim ton vin H c giao ph trch kim ton khon mc Ti sn c nh ca cng ty Thanh Nin cho nin kt thc vo ngy 31.12.200X. Qua tm hiu H c bit cng ty c mt thit b khng cn s dng c t thng 6.200X tr gi 520 triu ng. Cho n cui nm 200X. Cng ty vn cha thanh l ti sn ny.

Yu cu:

Theo bn, nu khng ghi chp trn s sch k ton v cc ti sn c nh khng cn s dng c s nh hng nh th no n kt qu kinh doanh ca doanh nghip? Gii thch.

aHy cho bit cc th nghim kim ton cn thc hin pht hin cc ti sn c nh cn s dng c?

bTrnh by cc th tc kim ton cn thc hin khi kim ton chi ph khu hao ti sn c nh?

cV sao kim ton vin thng kt hp kim ton ti sn c nh vi chi ph sa cha v bo tr. Nu cc th tc kim ton cn tin hnh?

dV sao kim ton ti sn c nh, kim ton vin thng ch trng nhiu n kim ton cc nghip v mua v nhng bn ti sn ca nin hn l kim ton s d u nm? Trong trng hp no kim ton vin s ch trng kim ton s d u nm?

BI TP11.11Bn ang kim ton ti sn c nh cho Cng ty kinh doanh nh Ph M Pht, cc loi ti sn c nh ca Cng ty bao gm: Quyn s dng t (c thi hn), nh, my vi tnh v xe du lch.

Yu cu:

Cho bit cc th nghim cn thc hin v bng chng kim ton cn thu nhp nhm p ng c s dn liu quyn v nh gi.

11.12Kim ton vin Ngc c giao ph trch kim ton khon mc ti sn c nh cho cng ty Thin Tn cho nin k ton kt thc vo ngy 31/3/200.

Khi kim tra nguyn gi ti sn c nh tng trong nm, kim ton vin thu thp thng tin t s chi tit ti khon ti sn c nh phn chi tit my mc thit b nh sau:

Ti khon 211- my mc thit b

n v tnh: 1.000

NgyDin giiTi khon i ngNC

1/4/200X-1S d u k100.000

31/5/200X-1Mua my mi (R16)11210.500

2/1/200XMua my mi (H23)1128.400

1/2/200XMua my mi (H24)1118.400

1/3/200XMua my mi (H25)3318.400

Khi kim tra cc ti liu c lin quan, kim ton vin nhn thy phn ln cc nghip v ghi chp vo s k ton u ph hp vi chng t gc,ngoi tr mt hp ng mua thit b vo ngy 31/5/200X -1 vi cc chi tit nh sau:

- Gi mua30.000.000

- Thu GTGT (5%)1.500.000

- Tng cng31.500.000

- Tr ngay10.500.000

- S cn n nh cung cp21.000.000

- Li sut (8%/nm), 2 nm3.360.000

Tng s d N24.360.000

Theo tha thun, s d n cng vi tin li s c thanh ton mt ln khi n n hn. Tnh n 31/3/200X n v vn cha thc hin bt ton no phn nh s d n v li ni trn.

c bit thi gian tnh khu hao ca thit b l 5 nm, cng ty p dng tnh khu hao theo phng php ng thng v thuc din np thu GTGT theo phng php khu tr.

Yu cu:

Hy nhn din cc sai phm trn s sch k ton (nu c) v ngh cc bt ton iu chnh cn thit, bit rng thit b ny s dng cho hot ng bn hng.

11.13Kim ton vin Hng c giao kim ton bo co ti chnh cho nm ti chnh kt thc ngy 31/12/200X ca cng ty Ty An. Cng ty Ty An c thnh lp cch y 3 nm nhng y l nm u tin m bo co ti chnh ca h c kim ton.

Qua tip xc, kim ton vin Hng c c An, k ton trng cho bit