THIỆN KỸ THUẬT THU THẬP BẰNG CHỨNG KIỂM TOÁN TRONG KIỂM TOÁN BÁO CÁO TÀI CHÍNH TẠI CÔNG TY TNHH KIỂM TOÁN VÀ KẾ TOÁN AAC

Embed Size (px)

Citation preview

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    1/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ZFO N

    M ] K KRO S I XFRX XFR XFZ LOE MFOE IN@ XGO

    X\GOE IN@ XGO LG MG XN MFOF/

    1/1/Loe mfoe in` xgo4

    1/1/1/ Ifn on`/Xfbg Mfro `m In` Xgo } 2::4 Loe mfoe in` xgo k xx m xn knr+

    xfoe xno hg in` xgo sno xfr xfz m kno qrao o mrm in` xgo s ha sg mm

    xfoe xno o~ in` xgo sno fof xfof ino ma `of/

    Moe xfbg Mfro `m In` xgo } 2::4 Loe mfoe in` xgo lag e` mm

    xn knr+ mfoe x+ } }mf i xgo+ lg mg xn mfof s mm xfoe xno xn knr x mm

    oero ifm/ Moe mo zfn kr |oe+ ifoe zfn xx m mm xfoe xno xn knr `

    in` xgo sno xfr xfz m x|goe qr x|of in` xgo xn o s r k mm loe

    mfoe in` xgo/ Mf mm xfoe xno s xn knr ` in` xgo sno xfr xfz m m knoqrao o mrm in` xgo s m in` xgo sno } hoe k` m } a |a mm ofo

    vx ma `of s lg mg xn mfof ma o s `n k mm loe mfoe in` xgo/

    1/1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    2/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Loe mfoe hg mm n xoe ifm zfx fof kr x| xn hgaof oefnz k4 mm

    fg o lo foe+ fg ho `ra foe+ lno lo lo enag xn }o m of Loe

    mfoe o~ m xfr~x zfm mag ln o m xg x lo oegn+ xr~ ofno kgn loe

    mfoe o~ so m if ooe x~ va+ xf` lx of foe o xno m~ ma in`

    xgo n sn sn fgx oe in` }gx x|goe hgaof oefnz/ m/Loe mfoe hg o s zfx fof ofoe kn kr mfr~o lo oegn/

    Of4 r ofn` mfn+ fg o lo foe~ k hoe loe mfoe m xof xfr~x

    zfm mag s o m mroe mz ln lo xf la &xr~ ofno o mo zfn ` lg m xof

    m kz ma oen mroe mz sn hgaof oefnz./

    h/Loe mfoe hg o s lo oegn zfx fof s kr x|/

    Kgn loe mfoe o~ xfoe xfr xfz loe zfoe zfz en xf vm ofo+

    `aoe xof xfr~x zfm mag s o m xfr xfz x|m xnz ln in` xgo sno & xof

    xfr~x zfm } ifoe mo or in` xgo sno ifoe in` }gx m qr x|of en xfvm ofo ./ O lag e` `x } kgn of4 loe vm ofo o+ loe vm ofo mm ifgo

    zfn xfr+ vm ofo } h xn ifgo ma oeo foe

    b/Loe mfoe hg in` xgo sno x|m xnz ifan xfm s zfx fno/

    Loe mfoe o~ } hg mfof in` xgo sno ifan xfm of4 x in` i ifg+ in`

    x|a xn }o+ qrao }x s fgx oe ma in` }gx on l ~ k kgn loe mfoe m

    xno m~ mag ofx s o m xfm fno x|m xnz ln in` xgo sno/ ]goe ofnr km o

    mo `aoe xof xfn n` xn km in` x|a of4 in` i foe xo ifg zf xfrm sg xof

    mfx sx k ma mfoe xfbg xoe xfn n` ifm ofar ` m ofoe ix qr ifm ofar

    1/1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    3/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Of4 loe mfoe xfr m x zfoe so mo zfn zfo xmf s in` x|a kn+ mm

    kgn loe mfoe xfoe m ` lg ln f xfoe in` }gx on l/ Mfoe mf xfx

    } m xof xfr~x zfm ifn l `~ in` }gx on l ma hgaof oefnz k xfm } xo xn

    s m fnr km/ Ha sg kgn loe mfoe o~ in` xgo sno mf m xf a |a ino

    mfz ofo xoe zfo/m/ Loe mfoe ifoe m en x| xfr~x zfm/

    K loe mfoe ifoe m en x| x|goe snm |a ino+ qr~x of ma in` xgo

    sno s snm in` xgo/ Loe mfoe m xf hg zfoe so oen qro k+ lao qro x|/

    1/1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    4/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    en oe mm loe mfoe xfmf fz xf in` xgo sno if m xf a |a `x ofo of

    mfof vm s n xoe mo in` xgo/

    Loe mfoe in` xgo k m } mfoe `nof mfg mm ofo of ma in` xgo

    sno s Lg mg xn mfof ma o s/ Vrx zfx x oefa s x` qrao x|oe ma mm

    loe mfoe in` xgo+ Mfro `m in` xgo } 2:: &Loe mfoe in` xgo. ma SnxOa` qr~ of s ~r mr4 In` xgo sno s moe x~ in` xgo zfn xfr xfz ~

    mm loe mfoe in` xgo xfmf fz k` m } a |a ino ma `of s Lg

    mg xn mfof ma o s m in` xgo/

    Xfoe qra xa m xf xf~ `x oefa |x qrao x|oe n sn mm x mfm in`

    xgo m kz+ mm m qrao in` xgo of om fgm m qrao zfz k+ loe mfoe in`

    xgo mo k m } en` }x of en mfx koe fgx oe ma in` xgo sno x|goe

    qr x|of xfm fno in` xgo/ Snm en` }x o~ m xf hg of qro k xno fof n

    sn mm in` xgo sno xfm fno in` xgo fgm m xf hg m qrao x zfz xno fofn sn mf xf in` xgo on mfroe/

    1/1/8/ ^r mr ma loe mfoe in` xgo/

    X|goe qr x|of in` xgo+ in` xgo sno zfn xfr xfz ~ mm loe mfoe

    xfmf fz mfg `n kgn ino ma `of/ ] ~ s xof xfmf fz k fan so

    m qrao f sn ofar+ kro n kno sn ofar s m z hoe mfg mm loe mfoe in`

    xgo xfr xfz m x mm xf xm xf oefn` in` }gx s xf oefn` m lo/ ~

    k xnr mfro xf fno } koe ma loe mfoe xfr xfz m s xfmf fz k

    xnr mfro xf fno mfx koe/+ xno m~ ma mm loe mfoe o~/ Snm vm of ~r

    mr ~ ma mm loe mfoe in` xgo mo x~ xfrm sg mfx koe ma mm loe

    mfoe / Xfoe xfoe + mm in` xgo sno ha sg mm loe mfoe in` xgo `aoe

    xof vx go s xfr~x zfm ofnr fo k xof ifoe of mfm mfo/ Hg + x|goe qr

    x|of in` xgo+ in` xgo sno xfoe x` in`+ ifan xfm loe mfoe in` xgo loe

    ofnr oero ifm ofar fgm ofnr kgn fof ifm ofar mfoe `nof mfg moe `x

    m } ho knr/

    1/1/8/1/ Xof ~ /

    ~ k ~r mr s } koe mm loe mfoe mo xfnx k` m } mfg mm ofo

    vx ma in` xgo sno s xfoe xno ma o s mo m in` xgo/ ~ k so

    ifoe m `x xfm g mfroe ` n fn |x ofnr sg if ooe vx go oef oefnz

    ma in` xgo sno/

    ] koe loe mfoe in` xgo } zf xfrm sg mm ~r x }ar4

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 8

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    5/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - Xof xfmf fz ma loe mfoe in` xgo4 xno m~ ma loe mfoe xfr

    xfz m of foe o } koe loe mfoe mo xfr xfz/ Oefa k+ ifn loe

    mfoe m xno m~ mag xf } koe mf mo x moe m mgn k ~ k`

    m } mfg ino ma in` xgo sno/

    - Xof x|oe ~r ma xfoe xno m in` xgo4 ifgo `m og m xof x|oe ~rmoe mag &xm xof qrao x|oe ma ifgo `m x|o xoe xf lg mg xn mfof

    k mag. xf n fn zfn qrao x` ofnr fo s hg zfn xfr xfz ofnr loe

    mfoe in` xgo fo/ S h+ x|goe hgaof oefnz mfr~o }o vrx+ ifgo `m

    foe xo ifg mfn` s x| qrao x|oe oo in` xgo sno xfr xfz loe mfoe s

    foe xo ifg ofnr/

    - @m |n |g ma xfoe xno m in` xgo4 } koe loe mfoe in` xgo

    mo xfr xfz } xoe ko x|goe x|oe fz m ofnr if ooe v~ |a }an zf`/

    Xfbg ~r mr o~+ loe mfoe in` xgo zfn ` lg m xof ifn qrx nsn xgo l n xoe in` xgo &mm ifgo `m+ xgo l xfoe xno fno m./ On mmf

    ifm+ a |a ino ofo vx xf in` xgo sno zfn xfr xfz koe loe mfoe

    ` lg en x| zfz k mfg ix kro ma `of moe of } xno xoe ma ifmf foe/

    X|goe qr x|of in` xgo+ in` xgo sno moe zfn vb` vx `n qrao f ena

    mfn zf mfg snm xfr xfz lg mg in` xgo sn kn mf ma mm xfoe xno / @m h

    s~+ if ifo s mfn zf in` xgo ifoe zfn k k hg l qra `x } xf xm in`

    xgo mo xfnx/

    Loe mfoe in` xgo zfn m xfr xfz mfg xoe m } ho knr ma Lg mg

    xn mfof/ Loe mfoe kno qrao o `x m } ho knr ifoe xf l z mfg snm

    xfnr loe mfoe kno qrao o } } ho knr ifm/ On hroe+ kmf x|of s zf` sn

    ma mm xf oefn` m lo m xfa~ n x~ xfrm sg xoe m } ho knr/ Mm xf

    oefn` ma in` xgo sno moe m xf mroe mz loe mfoe in` xgo mfg ofnr m

    } ho knr moe `x km/ Of s~+ } ~ ma mm loe mfoe in` xgo mo xf

    fno mm kgn loe mfoe ` in` xgo sno mo zfn xfr xfz vm of mm m }

    ho knr ma mm mf xnr s l zfo mr xfof x|o Lg mg xn mfof/ @n mf xnr s

    l zfo mr xfof ifm ofar ma Lg mg xn mfof mo mm loe mfoe x|o `x }

    ifa mof m } ho knr ifm ofar/ @x ifm+ moe `x mf xnr s l zfo of ofar

    x|o lg mg xn mfof ofoe mm o s ifm ofar } xo xn mm if ooe }an zf`

    ifoe enoe ofar+ in` xgo sno mo zfn xfr xfz mm loe mfoe in` xgo kno

    qrao o mm if ooe }an zf` o~/ Hg s~+ mm `m xnr in` xgo m xf mfg xoe

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 2

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    6/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    mf xnr l zfo ma Lg mg xn mfof xn o s m in` xgo } qr~x of }

    koe loe mfoe in` xgo s xoe m } ho knr ma xoe mf xnr s l zfo m xf

    mo zfn xfr xfz/

    Ifn in` xgo sno so m oefn oe m enao ko+ }an }x kno qrao o m } ho

    knr m xf of foe x|oe ~r o Lg mg xn mfof+ in` xgo sno zfn xfr xfzxf` mm loe mfoe in` xgo l }roe mo xfnx enn xa } oefn oe / Or

    ifoe xf xfr xfz ~ loe mfoe xfmf fz+ in` xgo sno } a |a ino mfz

    ofo xoe zfo fgm ino ifoe xf a |a ino/

    1/1/8/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    7/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Oero em ma loe mfoe in` xgo

    Loe mfoe in` xgo og moe m kz sn o s m in` xgo xf moe m

    xno m~ fa~ loe mfoe m oero em x lo oegn o s oe xno m~ fo loe

    mfoe m oero em x lo x|goe/ Xfbg + m xf i |a mm kgn loe mfoe m xno

    m~ en` ho of }ar4- Mm loe mfoe hg lo oegn o s mroe mz mfg in` xgo sno/ S h4 en~

    vm ofo } h xno en oeo foe/

    - Mm loe mfoe hg lo oegn kz ofoe m kr en xn o s m in`

    xgo/ S h4 } zf oeo foe/

    - Loe mfoe hg o s zfx fof s kro mfr~o |a oegn o s+ }ar qra~

    x| kn o s/ S h4 ~ ofn` mfn & xfaof xgo./

    - Loe mfoe hg o s zfx fof s kro mfr~o x|goe on l o s/ S h4

    zfnr vrx ifg/

    Vx s hoe loe mfoe in` xgo

    - Loe mfoe sx mfx x m hg in` i fgm xfa` ena in` i s mm fnr

    lnx ma in` xgo sno s kof sm in` xgo m mgn k fan hoe loe mfoe

    m xno m~ mag ofx/

    - Loe mfoe hoe xn knr &mfoe x+ } }mf. m xno m~ i` fo }g sn

    hoe sx mfx/

    - Loe mfoe xfr xfz qra zfoe so m xno m~ xfz fo }g sn loe mfoe

    xn knr/

    - Loe mfoe em xf oe xno m~ fo loe mfoe zfgxg fgm cav/

    F xfoe in` }gx on l

    o s m f xfoe in` }gx on l soe `of xf loe mfoe in` xgo xfr

    xfz x o s } oe xno m~ fo o s ifoe m fgm m f xfoe in` }gx on

    l ~r i`/

    ] ix fz ena mm kgn loe mfoe

    @x of` loe mfoe m x ofoe oero ifm ofar+ mm hoe ifm ofarofoe moe mfoe `nof mfg `x so } xg |a xno m~ ko fo }g sn snm vb`

    vx |noe | xoe loe mfoe/ Oem kn+ or fan loe mfoe mfg ix qr `r xfro

    sn ofar+ i xgo sno zfn vb` vx `x mmf xfo x|oe s zfn enn xfmf m }

    ifm lnx loe mmf vm of ofoe xf xm in` x|a l }roe mo xfnx enn qr~x

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 5

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    8/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    `r xfro x|o/ Xm k loe mfoe in` xgo } m }m xfr~x zfm mag fo ifn m

    m xfoe xno x ofnr oero s ofnr kgn ifm ofar moe vm ofo/

    Fan ifa mof ma } xfmf fz zfn m vb` vx `x mmf oe xfn ln s

    loe mfoe in` xgo m xf m xno m~ mag ofoe ifoe kno qrao o `m xnr

    in` xgo+ s oem kn/

    1/1/2/ @x } loe mfoe in` xgo m lnx x|goe in` xgo lg mg xn mfof/

    1/1/2/1/ Enn x|of ma en` m/

    Xfbg Mfro `m In` xgo 26: s Enn x|of ma En` m m qr~ of4

    In` xgo sno zfn xfr xfz m mm enn x|of ma en` m &fgm oen oe r.

    o s m in` xgo/ En` m k oen n hno xfbg zfz krx mag ofx ma `x

    hgaof oefnz+ x mfm/ In` xgo sno zfn xfr xfz loe mfoe s snm en` m o

    s m in` xgo xfa ofo x|mf ofn` ma `of x|goe snm kz s x|of l~ lg mgxn mfof x|roe xfm+ fz k+ zf fz sn mfro `m s mf i xgo fno fof &fgm

    mfz ofo. s zf hr~x lg mg xn mfof/ In` xgo sno } k oen of en

    kn xno m~ ma xx m mm enn x|of ma en` m x|goe qr x|of in` xgo s vb`

    vx `m of foe ma o o lg mg xn mfof s zfn a |a ino mfz ofo

    xoe zfo fgm x mfn/

    Mm enn x|of loe so lo m of en k mm loe mfoe in` xgo m en

    x| mag fo mm enn x|of loe kn on/ Mm enn x|of loe so lo m xf fno hn

    mm fof xfm }ar4

    - Lo enn x|of ma en` m/

    - Xf ma in` xgo sno knx i |a xx m mm fnr lnx ma `of s mm enn x|of

    ma en` m s m en` m vm ofo k oe/

    - Lno lo fz fn oe qro x| fgm lg mg xn mfof m en` m i

    hr~x/

    Fo mf ma kgn loe mfoe enn x|of k xno m~ ifoe mag hg loe mfoe

    o~ m mroe mz x zfa hgaof oefnz hg zf xfrm sg `m kn` ifnx+ x|roe

    xfm ma en` m/ Enn x|of o~ ifoe xf xfa~ xf mfg loe mfoe in` xgo `

    in` xgo sno xfr xfz m &mf x|goe `x } x|oe fz+ enn x|of ma en` m k

    loe mfoe in` xgo hr~ ofx xfr xfz m/ S h4 in` xgo sno ifoe zfn xfr

    xfz mm loe mfoe ifm mfoe `nof mfg mf x|oe ma en` m xfm fno `x

    ifgo r x hn fo og ./

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 6

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    9/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    1/1/2/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    10/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - Zf` sn of en ma mm mfr~o ena+ vm of `n qrao f ena mfr~o ena

    sn ifmf foe+ ~r mr en l `x xfoe xno ma ifmf foe+ mm zfoe zfz

    ` mfr~o ena } hoe/

    Sn ino mm mfr~o ena+ in` xgo sno mf oo xfr xfz ifn xfm } mo xfnx+

    ifn ifoe m loe mfoe og xfa~ xf s mf sn ofoe xf xm in` xgo mo xfnx/Xr~ ofno+ h in` xgo sno m } hoe ino mfr~o ena k` loe mfoe in` xgo

    so n fn in` xgo sno k oen mfr x|mf ofn` }ar moe s ino ofo vx n

    sn lg mg xn mfof m in` xgo/

    1/1/2/=/ Loe mfoe ma mm lo m kno qrao &lo fr qrao./

    Xfbg Mfro `m In` xgo Snx Oa` } 22: s mm lo kno qrao4 Mm lo

    m mgn k kno qrao or `x lo m if ooe in` }gx fgm m of foe oe i

    n sn lo ina x|goe snm |a qr~x of xn mfof s fgx oe/

    @m mf ma snm xfr xfz loe mfoe s mm lo fr qrao vm of knrlao en` m vm `nof s xfr~x `nof `x mmf ~ s mm lo fr qrao s

    oefnz s sn mm lo fr qrao mfa/ Xfbg ~r mr ma mfro `m i xgo } xo xn

    ma mm lo fr qrao s oefnz s ena mm lo m xf of foe xn Lg mg xn

    mfof/

    Xfr xfz loe mfoe s } xo xn s s mm oefnz s sn mm lo fr qrao4

    Xfbg Mfro `m in` xgo } 22: s Mm lo kno qrao qr~ of4 in` xgo sno

    mo vb` kn f } in` xgo o` x|m + xf` x|a `n qrao f ma xfof sno fn oe

    qro x| s lao en` m sn mm o s ifm+ oefno mr mm lno lo fz n fn

    oe m oe s fn oe qro x|

    1/1/2/8/ X knr ma in` xgo sno on l/

    Xfbg Mfro `m In` xgo Snx Oa` } 31: s ] hoe x knr ma in`

    xgo on l4 In` xgo on l k `x l zfo x|goe f xfoe in` }gx on l ma

    `x o s+ m mfm ooe in` x|a+ of en xof zf fz+ fnr qr+ } xro xf zfz

    krx s mm qrn of ma f xfoe i xgo s f xfoe in` }gx on l ma o s /

    Loe mfoe o~ m } hoe of` `m mf enz mfg in` xgo sno vm of kmf

    x|of+ on hroe+ zf` sn ma mm xf xm i` xgo/

    Fgx oe in` xgo on l m fnr qr m xf mfg zfz in` xgo sno m kz

    xfa~ n on hroe+ kmf x|of s xfr fz zf` sn xf xm in` xgo+ ofoe ifoe xf

    fgo xgo ifoe xfm fno mm xf xm o~/ ino ma in` xgo sno on l ifoe x

    m `m ifmf qrao of ino ma in` xgo sno m kz+ in` xgo sno m

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 1:

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    11/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    kz mfr x|mf ofn` fgo xgo s ino m kz ma `of n sn lg mg xn mfof/

    X|mf ofn` o~ ifoe m en` of ifn in` xgo sno m kz } hoe x knr ma

    in` xgo sno on l hg in` xgo sno m kz zfn of en m fgx oe ma

    in` xgo sno on l+ mo ofm m oo } hoe kgn loe mfoe o~ fa~ ifoe/

    1/1/2/2/ X knr ma in` xgo sno ifm/Xfbg Mfro `m In` xgo } 3:: s ] hoe x knr ma in` xgo sno

    ifm4 In` xgo sno ifm k in` xgo sno mfr x|mf ofn` in` xgo lg mg xn

    mfof s i lg mg in` xgo ma o s mz hn fgm o s inof x ifm m ez

    x|goe lg mg xn mfof ma o s mz x|o/ In` xgo sno ifm k in` xgo sno

    xfrm moe x~ in` xgo ifm fgm k in` xgo sno xfrm mfn ofof fgm so zfoe

    ma moe x~ in` xgo/

    Moe xfbg Mfro `m in` xgo Snx Oa` } 3:: qr~ of4 in` xgo sno

    ifm zfn zfn fz sn in` xgo mfof x|goe x|oe fz in` xgo sno mfof } hoex knr in` xgo ma `of/ Oefa k moe snm ma in` xgo sno mfof n ifn mo

    } f x| ko x mm in` xgo sno ifm/

    Of s~ snm } hoe x knr ma in` xgo sno ifm mf m mo ofm ifn

    in` xgo lg mg xn mfof ma `x fgm ofnr o s mz hn s o s inof x ifm/

    Ifoe en k in` xgo sno ifm x|goe x|oe fz fan fgm ofnr in` xgo sno

    m l ofn` oe in` xgo mfg `x o s s moe ifoe mz o `n qrao f

    ena in` xgo sno o` oa~ s in` xgo sno o` x|m/

    In` xgo sno m xf xfg kro sn in` xgo sno ifm s mm xf xm in`

    xgo m in` xgo sno ifm xfm fno fgm vb` vx f } in` xgo ma in`

    xgo sno ifm/ Snm xfm fno mm xf xm in` xgo o~ zf xfrm sg xoe xof

    froe ma in` xgo s } of en ma in` xgo sno mfof s ooe km mfr~o `o

    ma in` xgo sno ifm

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    12/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    13/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    }of xfoe xno sn xfoe xno hg n xoe zfoe so ifm mroe mz/ Xfoe xf

    zfoe so m xfm fno n sn ofoe oen m x|mf ofn` mag s zf` mfx xx/

    l/ Xfm fno zfoe so/

    Ifn xno fof zfoe so+ in` xgo sno m xf hoe fan kgn mr fn4 mr fn

    ` fgm mr fn oe/- Hoe mr fn ` mfg in` xgo sno mr x| kn mfn xnx s ~ + n ifn m xf

    xfr xfz m ofnr xfoe xno fo m xof+ loe mmf a |a mr fn s n

    xoe m zfoe so x or mr x| kn xfbg fnr lnx ma f/

    - Hoe mr fn oe } enn fo mr x| kn ma oen m zfoe so+ xfoe }

    hoe ifn `ro vm `nof kn `x so oefb fa~ lnx+ loe mmf or |a

    mr fn+ mfg ofoe z o x| kn }o s oen m zfoe so mf mo mfo mr

    x| kn xfmf fz/

    m/ Ix xfm zfoe so/Ix xfm zfoe so+ x|m ifn a |a ix kro xf in` xgo sno mo mf o

    xof ifmf qrao s } fnr lnx ma oen m zfoe so m ix kro vm oe s

    loe mfoe xfr xfz/ In` xgo sno xfoe ix kro xoe zfo s mrn moe k x` xx

    mm n` mfof/

    r n`4 i xfrx zfoe so } enz in` xgo sno xfr xfz m ofoe loe

    mfoe `n+ fgm enz xfr xfz ofoe xfoe xno zfo fn moe m ino ma

    in` xgo sno/

    Ofm n`4 xno m~ ma loe mfoe ifoe mag hg n xoe m zfoe

    so mf ~r k oen x|goe o s m in` xgo oo xfnr xof ifmf qrao9

    mfx koe ma loe mfoe moe zf xfrm sg x|of + } fnr lnx s xof m

    kz+ ifmf qrao ma oen m fn/

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    14/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    enan go }gx vx xoe xf s mrm in` xgo/ Of s~+ xa m xf xf~ i xfrx zfo

    xmf } m mf x|oe ofx sg enan go r s mrn ma mrm in` xgo/

    Zfo xmf k `x if ooe mf ~r ma in` xgo sno x` |a qrao f lx

    xfoe fa~ ofoe xfa~ n x|goe xfm x ifn xno fof xfnx kz mm en xfnx s } kno

    f ena mm } knr+ m xof } knr mo in` x|a s }g }of sn } koe xfm x/ nsn `x } `m xnr in` xgo ofx of fgm } h xn ifgo of+ mf i xfrx zfo

    xmf xfn moe loe mfoe/ Xr~ s~+ n sn fr fx x|oe fz+ snm m xf` loe

    mfoe oegn i xfrx zfo xmf moe mo xfnx xfa `o qr~ of loe mfoe m en x|

    s ~ / I xfrx zfo xmf moe m ~r mr n sn mm fz oe s hmf s vb`

    vx kn/

    Qr~ x|of zfo xmf m } hoe mfg mm `m mf }ar4- Enz in` xgo sno vm of on hroe+ kmf x|of s zf` sn ma mm xf xm

    in` xgo ifm/

    - Qr~ x|of zfo xmf m xfm fno of k `x xf oefn` m lo ifn snm }

    hoe xf xm o~ m fnr qr fo }g sn in` x|a mfn xnx x|goe snm en` lx |n

    |g zfx fno kno qrao o m } ho knr ma lg mg xn mfof/

    - Qr~ x|of zfo xmf in` x|a xgo l lg mg xn mfof x|goe ifr }gx vx

    mrn moe ma mrm in` xgo/

    I xfrx zfo xmf xfoe lag e` snm }g }of mm xfoe xno of }ar4

    a/ ]g }of mm xfoe xno xn mfof o~ sn mm xfoe xno xn mfof i x|m/

    K }g }of ena mm } h+ } zfx }nof ma mm xn ifgo mo vb` vx ena mm

    i sn ofar/ S h4 qr x|of }g }of x k } h x|goe o` fno fof sn o` x|m

    + zfo xmf vr foe lno n ma mfn zf lo foe ma hgaof oefnz+ or mfn zf

    o~ xoe x|goe ofoe o` x|m moe sn `m xoe xfbg x k hgaof xfr xf m oefa

    hgaof xfr lo foe xoe ho xn mfn zf lo foe xoe xfbg+ or hgaof xfr ifoe xoe

    ` mfn zf lo foe xoe xf in` xgo sno zfn x } oefn oe s xof fz k mm

    ifgo mfn zf+ mo xfr xfz loe mfoe a |a ix kro/

    l/ ]g }of ena } knr xfm x sn } knr i fgmf+ h xgo/

    K }g }of mm mf xnr ena mm } knr xfm x sn } fmf xgo fa~ i fgmf+

    oeo }mf k m } g koe s of en |n |g fgx oe/ Xfbg + in` xgo sno

    m xf xf~ | m }an }x x|goe lg mg xn mfof fgm ofoe lno oe ko s }o

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 18

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    15/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    vrx inof hgaof mo vb` vx xf` of/ S h4 } mfof kmf qr ko ena en xfof

    xfm x sn en xfof i fgmf + ena en x| xfm x sn i fgmf

    Ifn } hoe zfoe zfz o~+ in` xgo sno vm of vb` h xgo m

    kz `x mmf vm oe fa~ mfa+ s m `m xnr fz k fa~ ifoe/ Or oeo }mf kz

    `x mmf moe ofm+ ifoe fz k xf zfn vb` vx knm/ ]g }of ena mm mf xnr ma o s sn mf xnr lof qro oeof/

    Xfoe xfoe+ x|goe zf` sn ofx of mm mf xnr ma o s m in` xgo

    m } xoe oe sn mm mf xnr s `m kn ofro+ f } qra~ soe so+ foe xo

    ifg+ f } en xfof/ Oero em x lo oegn ma } knr oeof k` mfg o x| xfof

    `x xfm g xno m~ fo k }g }of o xfro sn } h xgo fgm mm xnr mfro hg

    o s in` xgo x |a/

    h/ Oefno mr `n qrao f ena mm xfoe xno xn mfof x|goe i/

    F xfoe xfaof xgo k` mfg mm xn ifgo x oe kno f kn sn ofar/ S h 4Xn ifgo mfn zf kn sa~ m ifz m sn xn ifgo so sa~/ Oegn |a+ `x sn xn

    ifgo m xf kno f xfbg mmf ifm/ En } mfn zf fga foe m xf k `x x k zfo

    x|` m xf ma hgaof xfr+ mm ifgo o if n ifoe xf sx qr hgaof xfr lo

    foe x| mf`/ Loe mmf in` x|a `n qrao f qra kn ena mm xn ifgo+ in` xgo

    sno m xf zfx fno mm }an }x xfrm s v k i xgo/

    b/ Oefno mr n qrao f ena xfoe xno xn mfof s xfoe xno zfn xn mfof/

    Mm }g }of zfn xn mfof s vr foe xfoe m en x| sn in` xgo sno of4

    `m xfa~ n ofo sno+ } knr xfoe i }o vrx+ mroe mz `x qrao n` xgo hno

    s o s m in` xgo/ Mm xfoe xno of s~ kro l }roe xof vm oe mfg mm

    xfoe xno xn mfof/ Mm xfoe xno m oero em x lo oegn mm h knr oeof fgm

    inof x m l }roe fr mf mfg xf xm zfo xmf/

    X|o m } + in` xgo sno m xf zfx fno ofoe so ifoe fz k+

    ifoe lof xfroe fgm ofoe so + ofoe ifgo `m xn` o |n |g+ }an zf`/

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    16/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    sg x` qrao x|goe+ `m x|oe ~r ma xoe kgn ` xno fof in` x|a mfg zf

    fz/ xno m~ ma loe mfoe sx mfx zf xfrm sg i ooe s fnr lnx ma in`

    xgo sno xfm fno in` i/ Or in` xgo sno xfnr } a` fnr s of en mfoe

    kgn mm xn }o mo xfnx fgm in` i ifoe mo xfo xf loe mfoe xfr xfz m m

    xf m } }an kmf/ r n`4

    - In` x|a sx mfx k `x zfoe xno x|m xnz ma qr x|of vm `nof } fno

    fr ma xn }o m xo xn fa~ ifoe+ `aoe xof ifmf qrao ofx oo i xfrx

    in` i mroe mz loe mfoe m xno m~ mag ofx/ S h4 ifn in` i en x|

    foe xo ifg xn oe~ ix xfm ono =1'1

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    17/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    l/ Xno fof in` i/

    g Zfn xfbg oe ~r mr s efn mfz ~ xfbg xoe ` mo fgm k foe/

    Zfnr in` i k mfoe x i xgo/

    g Vb` vx xof ~ s mfof vm ma f } in` i loe mmf n mfnr mmifgo `m x|o f } in` i ifg sn haof `m xfm x in` i ifg/ Kz `x

    lo }ag f } in` i ifg }g }of }ar o~/

    g Efn mfz ofoe lno oe x|goe }rx qr x|of in` i vb` vx snm fmf

    xgo }ar o~ n sn oefnz s x|m s }ar in` i/

    g X` fnr oer~o ofo e~ |a mfof kmf oe i ena } ifg s xfm x in`

    x|a s ofoe xf xm nr mfof ma ifmf foe/

    g Vb` vx xof mfof vm ma haof `m mrn moe ma mm xn ifgo/

    m/ Ix xfm in` i/

    Ix xfm in` i mo m lno lo in` i x|goe zfn or | mfof kmf+ mm

    oer~o ofo s v k m xf m ~ mf i ma ofoe oen xfa` ena mrm in` i/

    Lno lo mo zfn m of i` zfnr in` i s lo i mfof kmf s ix qr in`

    i/

    Oegn |a in` x|a sx mfx n sn sx x mo n i` sn mm mfoe x ifm

    mfoe `nof qr~o } fr s en x| xn }o /

    n sn foe fg m kr en mfg o s xf la xf xfoe xfoe k~ vm ofoma lo xf la s } koe+ mfx koe foe xo ifg hg ifmf foe en f mfg o s

    xf la s mo ofm4

    g Lo xf la ifoe m xof m kz sn ifmf foe in` xgo

    g Lo xf la m oen ma f xfa` ena sg qr x|of in` i/ Or lo xf la of

    in` xgo sno ifm xf m xf xfoe qra in` xgo sno o~ of en f

    xfoe in` }gx on l ma lo xf la n sn in` i ifg s kr x| foe fg/

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    18/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    xgo+ ena } i xgo sn lg mg i xgo+ ena mm lg mg i xgo sn ofar+ n mfnr

    i o~ sn i x|m

    In` xgo sno m xf xfm fno vm `nof xfbg fan mmf }ar4

    Mmf xf ofx k in` x|a mm xn knr ma `x oefnz s x ifn zfx }nof o ifn

    sg } }mf xfbg fan foe4 X mfoe x em ko } }mf i xgo4 in` xgo sno n xfbg foe o~ ifn

    `ro xfr xfz loe mfoe s } ~ ma snm efn } &m } ho knr } ~

    ./ S h4 in` xgo sno xfm fno in` xgo ifgo `m foe xo ifg+ m xf

    k oefnz s vrx ifg sn mfoe x efn } k zfnr vrx ifg/ @ro lnx oefnz

    s o~ m m i xgo o s efn sg } ifoe xf mf mo n mfnr sg } mn

    xn ifgo kno qrao vb` vx/

    X } }mf i xgo in` x|a oem s mfoe x em4 ifn in` xgo sno `ro

    xfr xfz loe mfoe s xof m xfx ma oefnz s &m } ho knr } xo xn fgm

    zfx }nof./ S h4 in` xgo sno vb` vx oefnz s vrx ifg x|o } mn xn

    ifgo foe xo ifg+ `ro lnx oefnz s o~ m zfx }nof xfm } fa~ ifoe

    in` xgo sno n x x|o } mn s in` x|a mm mfoe x em m kno qrao of

    zfnr vrx ifg+ ~r mr vrx sx x

    Mmf xf fan k x `x ix kro m x|m+ in` xgo sno xfr xfz xn knr k`

    loe mfoe m } mfg mm ix kro mo ifoe of/ S h4 in` xgo sno in`

    x|a mm xn knr+ f } zfz k s qr~o } fr xn }o m of of lno lo enag

    ofo xn }o m of+ lno lo lo enag xn }o m of+ fa o `ra foe

    r n`4 I xfrx o~ xfoe m xfm fno xoe n xfro xno hg xn knr

    xfoe k m }o+ mfn zf xfr xfz loe mfoe xfz fo }g sn mm i xfrx ifm/

    In` xgo sno ~r mr o s m in` xgo mroe mz mm xn knr+ mfoe x

    mo xfnx xno fof in` x|a+ n mfnr mfoe sn ofar s a |a ix kro mfg

    ofoe so if oefn mo mfn xnx/

    Ofm n`4 fo mf ma i xfrx o~ k } zf xfrm sg oero em ma loe

    mfoe s mm xn knr m b` in` x|a+ n mfnr m xf l k` en+ l }amfa+ `x n xof ifmf qrao/ ~ moe k fo mf so m ma zfoe zfz

    in` xgo ha x|o xn knr/

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    19/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    of foe xn m } ho knr m lao en` m o s m in` xgo kz s x|of

    l~ x|goe lg mg xn mfof/ Vm ofo x lo oegn xfoe m } hoe n sn } h

    xn ifgo s mm l zfo mr xfof ma o+ ofoe ifoe mf enn fo x|goe ofoe

    ifgo `m o~ &s h of ~r mr vm ofo s mm nr ifgo fz oe fa~ enag hmf

    ma o s m in` xgo sn lo xf la./S `r vm ofo m x mm oero m kz sn moe x~ ifmf foe oo mfoe

    m of en mag s xfoe hoe of `x kgn loe mfoe/ Xr~ s~ mm vm ofo

    xoe n xo i`+ xf x| kn xfoe ifoe xfr m hg ofnr oer~o ofo4 } xfnr

    fz xm lo xf la+ xf vm ofo l xfx km snm vm ofo `x } ifgo moe o mf

    mfoe `nof m if ooe xfr o fa~ x| o+ loe mfoe m xf en` xno m~ or

    m } eno vz+ xfg xfro ena lao en` m sn lo xf la/ Hg + mfoe ifoe xf

    hoe x|goe `n x|oe fz ` mfoe m xf z hoe m/

    Xf vm ofo xfoe m in` xgo sno }go }ar ifn m i hr~x ma os mo in` xgo+ m en x|m xnz mfg n xoe mo vm ofo+ }ar ifn vm ofo vgoe

    en x|m xnz mfg in` xgo sno/ m vb` k loe mfoe oe xno m~+ mm vm

    ofo zfn m in` }gx ln in` xgo sno x ifr mfro l mfg o ifn mfoe m

    en kn/ Or ifmf foe in` }gx ifr mfro l mm xf vm ofo+ xfm fno snm en

    n fgm ofo s mm lo x| kn+ in` xgo sno } `x qr~o in` }gx+ moe of xof

    m kz x xno m~ ma loe mfoe moe en` vroe/

    I xfrx k~ xf vm ofo m xf m xfm fno xfbg fan fof xfm }ar4

    - Xf vm ofo ` &hoe ifoe of.4 k oef oen m ~r mr x| kn+ i

    ofo x|goe `n x|oe fz fgm zfm z kn mfg in` xgo sno k oe fa~

    ifoe oe sn xfoe xno mo vm ofo loe mmf ~r mr no sg xfoe xno/

    @x } zfo fn mm ~r mr vm ofo ` xfoe mroe mz loe mfoe oe

    xno m~/ Xr~ ofno+ m |n |g k oen m oef vm ofo m xf ifoe in`

    x|a xfoe xno k mfof vm ` vm ofo xf in` xgo sno if m xf zfx

    fno m nr / Oegn |a+ } hoe xf vm ofo ` m xf x ofo m

    xfoe xno zfo fn hg oen zfo fn zfn xfm fno `x } moe snm/

    - Xf vm ofo oe &hoe zf of.4 mf n fn } zfo fn ifn ifoe oe

    sn xfoe xno ~r mr vm ofo/ Ifn ifoe oe sn xfoe xno mo vm ofo xf

    ifoe n fn zfn zfo fn/ Ofoe ifoe xf mfm mfo |oe `x ifn lo xf

    la ifoe zfo fn xf f oe sn xfoe xno ln m xf hg f fgm ifoe

    `ro x| kn+ fgm ifoe ofo m xf vm ofo+ fgm ifoe m n xoe

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 1>

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    20/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ofo xf/ Hg + snm } hoe xf vm ofo oe xfoe mroe mz loe mfoe

    x xno m~ fo }g sn snm } hoe xf vm ofo `/ Hg + in` xgo sno a

    mfroe snm } hoe kgn xf vm ofo ` fo+ xx ofno mfn zf mfg kgn xf

    o~ moe zfn mag fo }g sn xf vm ofo oe/

    In` xgo sno m xf } hoe xf vm ofo xfbg hoe oe fgm hoe ` fgmix fz m fan/

    ] xno m~ ma loe mfoe m vm ofo x lo oegn l of foe hg ooe

    km+ xof m kz+ xf` qr~o x| kn+ } fnr lnx s so mo vm ofo s } ifmf

    qrao ma oen vm ofo/ Loe mfoe xfr xfz m x vm ofo } |x m en x| or

    of ` lg m mm ~r mr4

    - Vm ofo loe so lo4 Mm in` xgo sno xfoe xfm fno mm vm ofo

    loe so lo of en xf vno vm ofo } h xno en oeo foe ma o s

    m in` xgo s ~r mr lo oeo foe vm ofo i` mf i+ mgo hr ||oe x|of m ofoe `r xfro zfx }nof }ar /

    - Xof m kz+ ifmf qrao s x|of ma oen x| kn vm ofo/ n ifn n

    xoe ofo xf vm ofo m qrao f sn o s m in` xgo fgm k fnr lnx

    ma n xoe ofo xf vm ofo ifoe mag xf moe k` ix qr ma vm ofo

    x| oo ifoe ` lg en x| ma o/ Hg mo mf mm ~r x o~ ifn xno

    fof mfo `r vno vm ofo/

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    21/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Ofm n`4 i xfrx o~ } |x zfm xz ifn xof xgo moe x~ m qr~ ` ko+

    kgn fof inof hgaof zfm xz/

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    22/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ZFO NN

    XFM X Z HOE I XFRX XFR XFZ LOE MFOE IN@ XGO

    X\GOE IN@ XGO LG MG XN MFOF XN MOE X^ IN@ XGO

    S I XGO AAM/

    = s Qr~x of } 1:3 XM'XMML oe~

    1=':'

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    23/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    o~ m m xfoe qra enn xfnr m ma ] Moe xfoe+ ] I fgmf s r x+

    ] So fa+ Xf xfag s Hr kmf+ Fnz fn mm oeof foe s ix qr lof mfo ma

    m en Lg Moe xfoe+ Lg Moe xfoe no x+ f xfoe lof mfo ofo xno 6===

    s ix qr xf` of ma L Moe xfoe Lao x mfm enn xfoe/ Enn xfoe o~

    m x|ag mfg ofoe hgaof oefnz xnr lnr+ fgx oe x|goe 11 kof sm Xfoe `nHmf s ` Snx Oa` ma` ix xfm fno ifn ena ofz UXG+ m ofoe oe ez sg

    } zfx x|no inof x v fn ma x om on mfroe s oeof xfoe `n hmf s on

    |noe+ x|goe m hmf s i xgo+ in` xgo/

    X|goe ofnr o` kno+ AAM m ~ lao Mfoe ifgo Of om Snx Oa`

    mfz xfro nr ino in` xgo mm x mfm zfx fof+ x mfm on` ~x s x

    mfm inof hgaof mfoe ifgo Snx Oa`/

    O` kno xnz gx m mm haof fnr4 mz soe HGAOF OEFNZ

    XNR LNR SNX OA@+ xo snof xn k x|ag xoe mz soe Hgaof oefnz xnr lnrSO ko 1+ enn xfoe X mfm in` xgo on` ~x r~ xo s ofnr xfof xmf ifm/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    24/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    a/ M mr x mfm xgo moe x~/

    l/ M mr x mfm zfoe in` xgo lg mg xn mfof/

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    25/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    26/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - so kno qrao o ofo }+ zfn fz fgx oe s ` ofo mm so s

    moe snm fof mfof/

    - Zf zfoe k oen xfa` `r x|m xnz mfg x|oe zfoe+ xfa~ `x x|oe

    zfoe nr fof xgo l moe snm x|goe xfn enao x|oe zfoe n soe s xfm

    fno mm moe snm hg x|oe zfoe r qr~o/b/ In` xgo sno mfof/

    - En` }x moe snm ma mm x| k/

    - Lg mg x|m xnz sn oen qro k zf x|mf x s snm in` xgo/

    - Vb` vx en~ x k` snm } l+ f x| g xg ofo sno+ }z vz ofo } mfg

    mm mrm in` xgo/

    - m i sg mm lg mg in` xgo xfbg } zfo moe ma x|oe zfoe/

    c/ X| k in` xgo sno/

    K ofoe oen xfa` ena xfm fno moe xm in` xgo ofoe mfa m Ofom moe ofo x|oe xr~o i xfn In` xgo sno mz Qrm ena/ X~ sg ooe km

    xf` ono moe xm ` x| k in` xgo sno mfna k` la mz4

    - X| k in` xgo sno mz 14 k oen }ar xfn enao xf snm la xfoe+ m

    x|oe xr~o mfof xfm sg moe x~ mfg o `x o` }ar / Xfbg xfoe k+

    ofoe oen `n xx oefnz mm x|oe mm x|oe inof hgaof+ mm x|oe n

    fm s ofoe oen m x|of + inof oefn` xfm xno x|goe kof sm in` xgo

    s i xgo m xf k` snm mfg moe x~ sn x mmf k `x x| k `n sg oef/

    - X| k in` xgo sno mz

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    27/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    o oa~ AAM v~ hoe m n oe sn fo 1:: mo l ofo sno+ x|goe

    m oen m moe ofo in` xgo sno mz qrm ena/ n oe in` xgo sno

    m g xg m f xfoe Snx Oa`+ Aof+ L+ Zfz+ An-kbo+ m+ Ofx Lo s m

    ofnr o` inof oefn` xfm xno s in` xgo s x so xn mfof - i xgo - xfr

    Snx Oa` moe of qrm x/ 1::" n oe in` xgo sno s x| k in` xgo sno magmz ma AAM m g xg x|m xnz ln mm mfr~o ena mag mz s in` xgo ma Moe

    oe mfr r xfoe qra mfoe x|of fz xm s in` xgo s i xgo ma h o

    BR\G XAZSNBX hg Moe oe mfr r xn x|/ Oegn |a+ ofo sno ma AAM mo

    m g xg mfr~o }r ln mm mfoe x|of x|o n fm s xn mfof+ i xgo+ krx

    Snx Oa` s mm om of4 m+ Ofx Lo /

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    28/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - X so snm z hoe mfof }mf Xfr/

    - X so moe xm i ifan s qr~x xgo xfr/

    - X so s mm xf xm fgo xfr s ifnr on s xfr/

    - F x| snm mz ofx xfoe xno s xfr s xfr qrao/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    29/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ] 4 Qr~ x|of in` xgo xn AAM &xfbg mfoe x|of in` xgo `r ma SAMZA./

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    30/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Mm qrn x|of oefnz s zfx }nof m x|oe ma `x hgaof oefnz4 @n hgaof

    oefnz ifm ofar m qr~ x|of mm oefnz s zfx }nof ifm ofar/ Xr xfbg xof

    x|oe ~r ma so ` qr~ of in` xgo sno og xfm fno in` x|a qr~

    x|of og/

    Oer~o xm }z vz+ of } s xfa` mfnr en~ k` snm4 En~ k` snm zfnm }z vz+ of } s xfa` mfnr zf fz sn qr~ of mfroe ma moe x~

    of` ` lg h in` x|a+ }g }of s xfro xno mfg snm kr x| f }/

    Mf `m en~ k` snm/

    Mm i fnr } hoe xfoe ofx x|o en~ k` snm4

    - n mfnr } mn s } mfn xnx &.

    - ` xn }o sg xfn n` in` xgo &.

    - ] knr mo xfbg hn s nr mfof &U.- Ifoe mo xfbg hn oa &U.

    -

    Ix mr ma `x mfoe x|of in` xgo+ lag e`4

    Vm of `m xnr in` xgo4

    Vx x|o qrao n` in` xgo sno+ `m xnr in` xgo k `m xnr ` mfoe xa

    x |a of` x m loe mfoe in` xgo m fnr km s `x fa~ ofnr m } ho

    knr lg mg xn mfof xfoe qra snm xfm fno mm xf xm in` xgo zf fz/ M }

    ho knr lg mg xn mfof lag e`4 xof ~ + xof fno fr+ xof mfof vm+ ofen+ } fr s x|of l~

    Vm of xn knr ~r mr4

    k xx m ofoe xn knr mo xfnx in` xgo x|o `x ifgo `m x|o lg

    mg xn mfof/ S h+ n sn mfoe x|of in` xgo so loe xno+ xn knr ~r mr lag

    e`4 lno lo in` i qr+ vm ofo } h oeo foe9 } qr+ } mfn xnx xno `x+ xno

    en oeo foe+ } zf oeo foe+ } mn9 mm mfoe x kno qrao o xfr mfn xno `x s

    xno en oeo foe9 mm xn knr ifm m kno qrao/

    Xfm fno mm xf xm in` xgo4 k xx m mm xf xm in` xgo mo xfnx xfr m loe mfoe in` xgo

    m fnr km mfoe `nof `x ifgo `m x|o lg mg xn mfof+ lag e` in` x|a mm

    fgx oe in` }gx+ mm xf xm zfo xmf s in` x|a mfn xnx xfoe qra mm i xfrx

    in` xgo of }g }of+ xof xgo+ vm ofo+ zfoe so+ in` x|a xn knr+ qrao }x s

    in` x|a xfm x/

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe =:

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    31/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    32/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    33/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    }x mf `aoe xof mfx vb` vx kn fgx oe x|goe o s m e xfa~ n ifoe

    }g sn mm ko in` xgo x|m/

    I xfrx qrao }x o~ } ifoe m in` xgo sno AAM xf fno m xf x|o en~ x

    k` snm+ mf ~r in` xgo sno mf qrao }x o` lx } l xof fof mfroe ma

    o s ifmf foe/ ]ar ix fz sn `x sn i xfrx xfr xfz loe mfoe in` xgoifm xf in` xgo sno `n xf fno x|o en~ x k` snm/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    34/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Kz i fgmf zfoe so4

    Ifn kz i fgmf zfoe so+ x|m fx in` xgo sno AAM } vm of n xoe mo

    zfoe so k an7 M xf k En` m+ I xgo x|oe+ X|oe mm l zfo zfoe lao+

    ofo sno x|goe Moe x~ Xnz xfbg+ in` xgo sno } vm of `m xnr mo fn+ mo

    xfr xfz m x mrm zfoe so k e7 S kz oo mm mr fn mfg zf fz sn `mxnr/ Mm mr fn } m xf fno hn hoe Loe mr fn sn mr x| kn M fgm

    Ifoe hg moe x~ AAM xfnx i kn xfbg `r ma SAMZA/ ]ar ifn kz m Loe

    mr fn+ in` xgo sno } in` x|a kn on hroe x|goe Loe mr fn sa kz ~

    s zf fz sn `m xnr x |a fa~ mfa/ Or Og &mfa x m `m xnr. in`

    xgo sno } kz kn Loe mr fn+ ofoe or ^b} & x m `m xnr. in` xgo

    sno } n sg zfoe so/

    Zfoe so4

    ]ar ifn m m Loe mr fn zf fz sn `m xnr |a+ in` xgo sno } n sg

    zfoe so ofoe m ofo m vm of lao r/ In` xgo sno fn s oen m

    zfoe so mf x| kn mm mr fn hn fof xfm M fgm Ifoe/ @n mr x| kn }

    m in` xgo sno of hr sg Loe mr fn hn hoe m xfnx i }o/

    Ix xfm zfoe so4

    Ix xfm mrm zfoe so+ in` xgo sno } xoe fz+ a |a ix kro s so

    zfoe so s kr Loe mr fn sg f } k` snm/

    S h+ x|mf Loe mr fn s of en f xfoe I]OL ma o s xn moe x~ MZfo ALM of }ar4

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe =8

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    35/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    MOE X^ XOFF IN@ XGO S I XGO AAM

    Xo ifmf foe4 Moe x~ m zfo ALM

    Oe~ ifa }4 =1'1

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    36/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    1/11 FQX fgm Lao in` }gx m zf hr~x } l ofn` in`

    xgo m kz ma o s ifoe7

    1/1< FQX fgm Lao in` }gx m x|of + inof oefn` s

    xfn enao x| enz o s fnr qr ifoe7

    M mr x mfm+ zfo of qr~o fo s x|mf ofn`

    1/15 M mr x mfm m zf fz sn qr~ `+ fgx oe inof

    hgaof s mm s x| a k inof hgaof ma o s ifoe7

    1/16 o s m mm mfof }mf s xf xm mfg snm ~ qr~o s

    zf hr~x mm oefnz s xoe `m zf fz ifoe7

    Mfof }mf ofo }

    1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    37/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    oe ma o s ifoe7 Mm mfof }mf s xf xm m h fnr

    z hoe ifoe7

    8/< o s m xfoe vr~o vb` vx mm mfof }mf s xf xm

    of i vm of vb` knr mfoe m zf fz sn mm fgx

    oe ma o s ifoe7

    8/= Mm LMXM m m en mfg LE ifoe7 Mm zfo xmf m

    m en i` xfbg mm ofo vx zfo xmf ifoe7

    8/8 LE m xfnx kz mm mfof }mf n mfnr xfoe vr~o

    xn }o xfm x &of4 xno+ zfn xfr+ faoe xo ifg+ `~ `m xfnx

    l. sn } knr x|o } }mf i xgo ifoe7

    2/ EN@ ]X

    2/1 o s m mfof }mf vb` vx kn f xfoe I]OL of i s

    of en xof fnr qr ma f xfoe ifoe7 Or m4

    Qa x|of of en o~ m } hoe loe knx i ofoe

    `m km mo in` x|a+ loe mr fn fa~ moe m ogifm7

    Mm of en m m efn ofo xfof so lo ifoe7

    2/< o s m mm mfof }mf+ xf xm ` lg mm lno zfz

    }a mfa m xfm fno iz xfn oea~ ifn }an zf` ma in`

    }gx hno |a ifoe7

    //

    Snm fgo xfof Loe mr fn o~ loe mmf zfoe so } enz mfg in` xgo snoma AAM m mn ofo xgo hno s fnr lnx s f xfoe I]OL ma ifmf foe/ X +

    enz in` xgo sno vm of mmf xnz mo in` xgo s vm of knr snm xfm fno

    in` x|a I]OL m zf fz ifoe/ oe xfn } enz mfg in` xgo sno xnx in` xfn

    enao fo x|goe enan go kz i fgmf o~ xz x|roe sg enan go in` xgo mfof

    xfm/

    Xr~ ofno+ xfm x mf n sn mm mrm in` xgo sn ifmf foe `n xf AAM

    `n } hoe loe mr fn o~ x` fnr+ xfr xfz xfoe xno s ifmf foe/ S `m

    } hoe moe ifoe mag s xfoe xfn enao x|roe lof `x mrm in` ma AAM xno s ifmf foe mf x = - 2 oe~+ mfof s s~ } |x fo mf s `x xfn enao s fr

    fx mm mrm in` xgo r xfm fno ha x|o inof oefn` ma in` xgo sno k

    mfof/

    Sn ifmf foe xfoe vr~o ma AAM xf snm x` fnr mm xfoe xno m lo

    s ifmf foe m xfm fno mm o` in` xgo x|m/ S s~+ ono fno xn

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe =5

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    38/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    xfoe qra zfoe so+ in` xgo sno ix fz sn ofoe xfoe xno xfr xfz x mrm

    in` xgo x|m } o` lx m ofoe xfa~ n s xfoe xno mfroe moe of f xfoe

    I]OL ma ifmf foe/

    S h4 Moe x~ XOFF @XS qro k lo vb V k `x ifmf foe kr o` ma

    AAM/ Ifn lx r mrm in` xgo ono =1'1

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    39/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    m soe m xf m }an zf` x|oe ~r fa~ ifgaof soe |n |g xg nr ino in`

    x|a mfn xnx m xfm fno m fnr qr fo/ Mo n sn mm ifmf foe ` AAM

    xoe in` xgo+ in` xgo sno fr of ifoe xfm fno i xfrx zfo xmf x|goe enan

    go kz i fgmf o~/ Snm zfo xmf mf m xfm fno x|goe r vm of vb`

    oo in` xgo mn e s in` xgo of xf og/S h4 Mrm in` xgo xn Moe x~ M Zfo ALM+ of en m xof fof

    mfroe ma o s ifmf foe+ in` xgo sno ma AAM xno fof zfo xmf } knr x|o

    Lg mg xn mfof ma ifmf foe mroe mz &moe snm o~ hg x|oe go in` xgo

    xfm fno. s xoe fz qr x|of zfo xmf m xf fno of }ar4

    LOE MO N I XGO

    o s xof4 SOH

    X

    X

    XN ]O =1'1

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    40/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    1

    Xfr s mm ifgo ifm zfn

    xfr of om

    32+:6:+2

    88

    182+>86+86

    2

    < Xn }o oeo fo ifm

    =+3

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    41/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    > >36 &221+

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    44/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ino ofo vx s if ooe xfaof xgo

    ]g sn o` oegn xf mm f } xfaof xgo ma o s m en` fo+ hg if ooe xfaof xgo o` x|m xx

    fo o` oa~/ X|goe o` oa~ xx m mm f } xfaof xgo ma o s r ; 1 oo ho o if ooe xfaof xgo

    ma o s ifoe xx k`/

    F } g koe fnr

    qr fgx oe

    Soe qra~ mm ifgo

    zfn xfr

    Soe qr~ foe xo

    ifg

    Soe qra~ so kroe

    &Hgaof xfr'Zfn xfr IF.

    V =32

    &Ea so foe lo'FXI.

    v =32

    Hgaof xfr'&X] oeo fo

    O OF.

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    45/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - Ofm n`4 i xfrx zfo xmf+ in` xgo sno AAM fr of |x x } hoe

    x|goe enan go o~/ S or } hoe i xfrx zfo xmf xf moe mfa xfm } }

    hoe fx mm mf xnr zfo xmf lg mg xn mfof zfo xmf/ nr o~ } k`

    in` xgo sno l fo mf x` ofo mfroe s o s ifmf foe/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    46/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    in` xgo sno } vm of m Lno lo in` i ma o s ifmf foe mroe mz m

    mfof vm s xno m~ fa~ ifoe/

    S h4 Lno lo in` i hg o s ifmf foe mroe mz/

    MOE X^ MZ ALM MOE FA V FN MF OEFA SNX OA@XFA XFNO FR m kz X hg Fof zfm

    LNO LO IN@ I XN ]O M OF

    Ma foe Snof Xfaof &L Xfoe.

    F` oa~+ oe~ =1 xfoe 1< o` mfoe xn e`4

    1/ oe&L.4 Oer~o So Snof Mfm s4 X x|oe/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    47/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    X|m fx+ in` xgo sno } n mfnr } h r i/

    - Sn o s ifmf foe k ifmf foe m+ x lg mg xn mfof i o~ hg o s

    ifmf foe mroe mz+ in` xgo sno } n mfnr } h r i o~ sn } h

    mrn i ma lg mg in` xgo i x|m hg mfof AAM in` xgo/

    - Mo sn ifmf foe k ifmf foe `n xf in` xgo sno m xf xfr xfz loemfoe in` xgo s } h r i loe mmf vb` vx f } in` xgo ma in`

    xgo sno i x|m/ X f } in` xgo ma in` xgo sno i x|m+ in` xgo

    sno AAM } k~ } h mrn i ma xn ifgo x|o lg mg xn mfof zfx fof

    }ar in` xgo i x|m+ b` n mfnr sn } h r i ma lg mg xn mfof i

    o~ ` o s sa mroe mz/

    X mmf n mfnr x|o in` xgo sno } vm of m snm ix mfr~o } h

    mrn i x|m }aoe r i o~ m mfof vm fa~ ifoe+ vb` vx mm } h r i

    m zfo of xfbg mf i xgo m z hoe x|goe i x|m s m z hoe ofx

    qro x|goe i o~ ifoe/

    S h4 in` xgo sno AAM xfm fno n mfnr } h r i Xno s mm ifgo

    xoe oe xno s xf fno x|o en~ x k` snm of }ar4

    MOE X^ IN@ XGO S I XGO AAM

    Xo ifmf foe4 Moe x~ MZ ALM Oen kz Oe~ H18:Mf 4 Xno s mm ifgo xoe oe xno/ Xfno 15'='

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    48/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    XI 111 818/363/=21 818/363/=21 -

    XI 11< 362/=6>/3:1 362/=6>/3:1 -

    ifz } knr

    X|goe `x } x|oe fz+ ifn lg mg xn mfof i x|m mfa m in` xgo+

    m in` xgo ofoe in` xgo sno AAM ifoe xfg `o }ar ifn xfm fno

    mm xf xm in` x|a ` ifoe xfr xfz m ~ loe mfoe in` xgo xfmf fz+

    fgm snm in` x|a n mfnr } h r i x|o m v~ |a mfof kmf xf in` xgo

    sno zfn xfm fno mm xf xm in` xgo l }roe/ S h4 n sn xn }o m of+ ifn

    in` x|a } zfx }nof r i+ in` xgo sno xfm fno xf xm in` xgo l }roe loe

    mmf in` i fgm mfoe ino in` i/ ]ar + in` xgo sno } xfr xfz xx m mm

    loe mfoe m mfg k xno m~ s } xoe en` xn }o m of x|goe i+ x in`

    xgo sno } xof xgo |a m } h r i `x mmf h hoe/

    ]ar ifn in` x|a } h r i+ in` xgo sno } in` x|a } knr x|o xn ifgo

    /

    - X|m xno+ x Loe mo n } zfx }nof hg o s ifmf foe mroe mz in`

    xgo sno xno fof n mfnr sn } mn/

    Snm n mfnr xno fof of }ar4 x|o Loe mo n } zfx }nof } xf fno }

    h r i+ zfx }nof O+ zfx }nof M s } h mrn i ma xx m mm xn ifgo o s

    ifmf foe } hoe fmf xgo/ In` xgo sno mfr x|mf ofn` in` xgo xoe xn

    ifgo og } xno fof n mfnr } knr ma xn ifgo x|o Loe mo n } zfx}nof sn } mn ma xn ifgo / Vb` xf mm } h s } zfx }nof x|o Loe mo n

    } zfx }nof s ] mn ifz oe fa~ mfa/

    - Xnz o+ in` xgo sno } n sg in` x|a mfn xnx mfoe x4

    X ] mn+ } mfn xnx fgm loe i mfoe x ma o s ifmf foe in` xgo

    sno } in` x|a mfoe x em ma mm oefnz s x|o } vb` mm oefnz s zfx }nof

    m ~ mfoe x n i` fa~ ifoe+ } xno x|o fa o mfoe x zfo of

    oe fa~ mfa/// n sn ofoe xn ifgo m mm oefnz s zfx }nof x+ in` xgo sno

    } in` x|a mfoe x xgo l mm oefnz s zfx }nof /S h4 X|mf snm in` x|a ifgo `m xn }o m of of }ar4

    MOE X^ IN@ XGO S I XGO AAM

    Xo ifmf foe4 Moe x~ MZ ALM Oen kz Oe~Mf 4 Xn }o m of Oer~o Xfaof

    Kn`

    15'='

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    49/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Oen in` x|a Oe~ X|aoe

    ='Ono 4 =1'1:

    Lno lo lo enag a sg } hoe oe~ :1':5'

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    50/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    S h4 In` xgo sno m zfo moe x|mf ofn` in` xgo xn ifgo xno `x

    } vb` vx n mfnr mm } }mf k lno lo in` i qr+ } mfn xnx+ } mn+ loe mo

    n i xgo s mm mfoe x m kno qrao/ Ix qr xf fno x|o en~ k` snm of }ar4MOE X^ IN@ XGO S I XGO AAM

    Xo ifmf foe4 Moe x~ XOFF M Oen kz Oe~Mf 4 XI 111 Fr 13'='11

    Oen in` x|a Oe~ X|aoe

    1'Ono 4 =1'1

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    51/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    52/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Moe x~ In` xgo # I xgo - AAM Oen ofo4

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    53/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    54/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - n sn ifmf foe m+ in` xgo sno AAM mf xfm fno ifn o s ifmf

    foe mfa xfm fno vm ofo+ fgm mfa vm ofo fx/

    Snm en xf vm ofo o lo xf la } m in` xgo sno AAM xfm fno of }ar4

    L14 Xfr xfz haof }mf moe o s xn ifgo oeo foe mo vm ofo4 X|m ifn en

    xf vm ofo+ in` xgo sno ~r mr o s mroe mz haof }mf moe o s xn ifgooeo foe mo vm ofo ` o s ifmf foe vm ofo fgm haof }mf mm o s

    mfa m vm ofo/

    L

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    55/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Qrao }x4

    X|goe qr x|of in` xgo+ qrao }x k i xfrx ` fr of mm in` xgo sno

    AAM r ifoe xf fno x|o en~ k` snm+ s s~ |x if ofo |a } z hoe ma o

    x|goe enan go o~/ Xr~ ofno+ n ifn i xfrx o~ moe m in` xgo sno xf fno

    x|o en~ k` snm/ S h4 snm qrao }x in` i xn }o m of xn Moe x~ M ZfoALM m in` xgo sno xf fno mfroe x|o en~ x k` snm of }ar4

    MOE X^ IN@ XGO S I XGO AAM

    Xo ifmf foe4 Moe x~ MZ ALM Oen kz Oe~Mf 4 Xn }o m of Oer~o Xfaof

    Kn`

    15'='

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    56/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Qra + xa m xf xf~ i xfrx qrao }x xr~ ifoe m xf fno | |oe x|goe

    qr x|of in` xgo+ ofoe x` qrao x|oe ma i xfrx o~ k `x nr ifoe xf zf

    ofo/

    Zfoe so4

    Or enan go kz i fgmf+ in` xgo sno AAM hoe i xfrx zfoe so of en } l s f xfoe in` }gx on l ma o s ifmf foe+ xf enan go o~

    moe loe i xfrx zfoe so+ in` xgo sno } n sg of en mfn xnx f xfoe in`

    }gx on l fgm of en |n |g in` }gx n sn xoe ifgo `m+ mfr x|of/

    Qr~ x|of zfoe so enan go o~ moe xoe x x|goe enan go kz i fgmf/ M

    xf4

    - Lm sg enan go xfm fno in` xgo+ }ar ifn x|oe go in` xgo AAM

    zfo mfna x|mf ofn` in` xgo mm xn ifgo m xf mfg xoe xfof sno x|goe

    of`/ Ifn + xfof sno mfr x|mf ofn` in` xgo mm xn ifgo } vm

    of n xoe mo zfoe so k an7 Xfoe xf oen m in` xgo sno

    AAM mfo zfoe so x|goe enan go o~ k i xgo mfr x|mf ofn` s mm m

    ofo m kno qrao s xn ifgo ` in` xgo sno aoe in` xgo/

    - Xnz o+ in` xgo sno } vm of `m xnr mo x m s so mo qrao

    x` s x n sg v~ hoe mm Loe mr fn mfg zf fz sn `m xnr x |a/

    Ofoe ifm sn enan go kz i fgmf+ Loe mr fn m v~ hoe x|goe enan

    go o~ m xf k Loe mr fn sn mr x| kn ^b}'Og fgm mr x| kn

    snmkn zfoe so } x| kn mr fn xfbg } fnr lnx ma `of s in` xgo sno

    AAM } f xfoe s efn kn mr x| kn sg Loe mr fn on x|o. s on hroe

    of en f xfoe in` }gx on l+ |n |g in` }gx ma mm xn ifgo /

    - Ix xfm zfoe so+ in` xgo sno moe } a |a ix kro s so zfoe

    so s kr Loe mr fn sa zfoe so m sg f } k` snm/

    Snm k` x|o } enz in` xgo sno AAM a |a m ix kro s f xfoe in` }gx

    on l ma mfr x|of k xx fa~ mfa xx+ |n |g in` }gx `m mag fa~ xfz s a|a ino xfm fno in` x|a m lo `m og/

    S h 14OF EN XOF FGX OE FR FNR MA MM XF XM I]OL MA MFR X\OF LO

    FOE+ ZFN XFR S XFR XFR XNO/

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 23

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    57/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    @m xnr

    in` }gxXf xm in` }gx mfof

    Xf xm in`

    xgo f xfoe

    I]OL

    Xfa`

    mfnr xn

    knr

    in`

    x|a mfn

    xnx

    Fn koe

    sn ix

    qr in`

    x|a fa~

    ifoe7

    &^'O.

    M xno

    xoe

    sg in`

    }gx on

    l fa~

    ifoe7&^'O.

    ]a

    n

    i

    fgmf

    in`

    x|a mlo

    Mm ifgo

    hgaof xfr

    k m xfx

    s r

    m efn

    ofo

    -n sn hgaof xfr mm4

    Mm hgaof `m mm zfx

    }nof x mm n s mm o s

    m en s efz mm s n

    }gx xn < l zfo m kz k

    Zfoe En mm xnz xf s

    Moe x~ Xno fm/ ] knr efn

    ofo hgaof xfr ma i xgo

    m k~ x mfoe x|of

    mm }ar ifn m in`

    x|a+n }gx ln mm l zfo

    m kz/

    -n sn hgaof xfr zfo

    mfna4 n mfnr } knr efn

    ofo hgaof xfr sn mm Lno

    lo zfo mfna hgaof xfr ena

    Sno xfoe s mm o s m

    kno qrao/

    -Zfoe so s

    qr~ x|of xof

    mm+ efn ofo

    hgaof xfr s

    xfr xfz in`

    x|a xn knr/

    -Zfoe so s

    xf xm efn ofo

    hgaof xfr zfo

    mfna s xfr

    xfz+in` x|a

    xn knr/

    YM1

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    58/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Mm ifgo

    zfn xfr k

    mm

    ifgo m

    if ooexfr xno

    Xfbg qr~ of

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    59/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    2/ Mm fz oe sa~ m m xfbg hn ~ ifoe7 ^b}3/ Snm fmf xgo mm ifgo n sa~ m oe i ifoe7 ^b}5/ Ifmf foe m n sa~ sn kn }rx qr sn qr~ of ifoe7 Og

    Ix kro4 FXI]OL4 Xx Lof xfoe V Ifoe xx

    \\I]4 Xfz X|roe lof V Mag

    Snm } hoe Loe Mr fn of x|o in` xgo sno AAM xfoe z hoe sn

    mm o s ifmf foe m qrn ` fgx oe ko+ m mr x mfm ma l `~ i xgo

    zfm xz Mo n sn ofoe ifmf foe m qr~ ` fgx oe of+ l `~ i xgo

    o eno fgm m qr~ ` ko ofoe `n n sg fgx oe m `x ifgoe xfn enao

    xoe n oeo+ l `~ i xgo mfa o of s mfa m qr~ of | |oe s qr~ mf

    in` }gx on l xf in` xgo sno AAM mf xfm fno zfoe so x|m xnz ix fz sn

    `x } i xfrx ifm ` ifoe mo } hoe loe mr fn en` lx ifn koe moe

    snm ma in` xgo sno/ ] h AAM m xf xfm fno of s~ s km o~ in` xgo snozfn of en |n |g in` }gx k mag s zfn xoe snm xfm fno mm xf oefn` m

    lo/ Xr xfrm sg xoe ifmf foe m xf ` Loe mr fn ma AAM m xf l }roe

    fgm |x oeo mm on hroe ifoe mo xfnx/

    Of x|o x|of l~+ x|goe qr x|of k` snm in` xgo sno m xf zfoe

    so lx i ifn og or xf~ oefn so `x so fa~ zfx fno |a }an zf`/

    @x s h4 In` xgo sno AAM in` xgo o` mfg Moe x~ V^T+ ifn

    xno fof in` xgo xn ifgo Xno `x+ in` xgo zfx fno |a mm }an }x x|goe mm

    oefnz s mfn xno s xf fno x|o en~ k` snm of }ar4MOE X^ IN@ XGO S I XGO AAM

    Xo ifmf foe4 Moe x~ V^T Oen kz Oe~Mf 4 Xn ifgo 111

    Oen in` x|a Oe~ X|aoe

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    60/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ZM

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    61/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Oegn |a+ in` xgo sno mo xof xgo kn } knr x|o mfoe x of4 xof xgo kn ifgo

    xfof xno x|o fa o+ `m xfr }rx+ xoe moe x|o zfnr ofz-vrx ifg/// Ofoe

    snm xof xgo ifoe o xfro mf hoe kn / M xf4

    - n sn ifmf foe `n ma AAM4 in` xgo sno } xno fof xof kn } h

    r i/ Xm k xfoe qra } }mf+ mfoe x in` xgo sno } vm of } hmrn i ma mm xn ifgo/ Xnz o+ xfr xfz mm loe mfoe oe xno m~ s }

    zfx }nof o s } zfx }nof m x|goe i/ X in` xgo sno } h hoe vm

    of m } h r i ma mm xn ifgo/ In` xgo sno xfm fno xof xgo+

    vm of kn } h r i ifn } knr ma o s mfa m in` xgo o`

    x|m fgm m in` xgo ofoe in` xgo sno ifoe m` xf~ mfm mfo/

    Snm xof xgo o~ |x x ifn in` xgo sno xf fno x|o en~ x k` snm+ fr

    of k ifoe/

    - n sn ifmf foe m ma AAM4 S m AAM in` xgo o` x|m oo} h r i o` oa~ mfof k } h mrn i ma o` x|m m in` xgo

    mfr~o }aoe/ In` xgo sno mf mo n mfnr sn f } in` xgo o` x|m/

    S~ oo in` xgo sno mf n sg vb` vx kn snm xof xgo ma o s/

    ]ar ~ k `x sn s h s i xfrx xof xgo ma AAM x|goe qr x|of in` xgo mfof

    xfm4

    S h 19 Xn Moe x~ A+ ifn in` xgo sno in` xgo xn ifgo =21W Q~ h

    zfoe x| mz `x snm k`/ Ofo sg Loe Mo n ] Zfx ]nof+ in` xgo sno xf~

    m x|goe o` xn ifgo =21 ifoe m } zfx }nof &moe x~ ifoe x|mf kz qr

    h zfoe x| mz `x snm k`./ ] h fno aoe xo xn k } h x r o` &xm k ma

    mrn o`

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    62/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Ix kro4 oe } knr

    MOE X^ IN@ XGO S I XGO AAM

    Xo ifmf foe4 Moe x~ A Oen kz Oe~Mf 4 Xn ifgo =21

    Oen in` x|a Oe~ X|aoe

    1/'/3>:/:=3 &$.

    1"v&$. 11/=>3/>::

    ="v&$. =8/1>:/5:1 &1.

    ] h r i ma h zfoe x| mz `x snm k`4

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    63/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    MOE X^ IN@ XGO S I XGO AAM

    Xo ifmf foe4 Moe x~ A Oen kz Oe~Mf 4 Xn ifgo =21

    Oen in` x|a Oe~ X|aoe

    1/'1 1::/>:>/:>1 -

    &n. Oer~o ofo hg = moe m+ hoe m xo r i o s mfa xfm fno zfo l ~ sg mfn zf

    x|goe i

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    64/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 38

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    65/84

    Kraosao68Je`ank/mg hguokgah kro so xnkraosao/cg|r`sn/mg`

    XI Hno ennEn~ xmfn xnx

    =1'1

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    66/84

    Kraosao68Je`ank/mg hguokgah kro so xnkraosao/cg|r`sn/mg`

    Z^4 Ifz sn lg mg in` xgo o` x|mm'm4 In` x|a snm moe xoe s oe sss4 Xfa` mfnr o loe xoe fz nr mfof in` xgovvv4 Xfa` mfnr o } knr x|o LMXM m in` xgo

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 33

    mailto:[email protected]:[email protected]://luanvan.forumvi.com/http://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    67/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ]ar + in` xgo sno fgm x| k in` xgo sno ` ofo in` xgo xn ifgo }

    x` fnr+ oe xfn xf fno } lno oe ma ifgo `m loe kn s oer~o ofo e~

    |a } lno oe x|o en~ x k` snm ma `of/

    M xf4 xn Moe X~ ^ of }ar4

    MOE X^ IN@ XGO S I XGO AAM

    Xo ifmf foe4 Moe x~ XOFF Oen kz Oe~Mf 4 Xno s mm ifgo xoe oe xno Xfno :3'='

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    68/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    r n` 4 In` xgo sno so hoe m mm i xfrx zf fz sn xoe xfn

    n`/ Enz in` xgo sno a |a m mm qr~x of iz xfn n sn snm a

    |a ino s lg mg xn mfof/ m lnx4

    - Sn i xfrx vm ofo+ in` xgo sno knof fgx x|goe snm en xf vm ofo+

    xfnx i m `r xf vm ofo | |oe m xf/- Vm `nof xn knr |x mfn xnx+ enz in` xgo sno zfx fno ofnr }an }x x|goe

    qr x|of in` xgo mfof xfm/

    - z hoe i xfrx xof xgo zf fz sn xoe n xoe+ } hoe zfo `` oe

    hoe Bvmbk n sn mm xn ifgo zfn xof xgo ofnr s zfm xz+ x enz

    in` xgo sno xnx in` m xfn enao/

    Ofm n` 4 lo mof ofoe r n` on x|o+ x|goe qr x|of in` xgo mfof

    xfm o~ so mo ofoe `x fo mf x|goe qr x|of in` xgo sno } hoe mm

    i xfrx xfr xfz loe mfoe4

    - i xfrx in` i+ a } in` xgo sno mf } hoe lno lo in` i ma o

    s ifmf foe mf ifoe xno fof xfm fno in` i fa~ mfoe ino in` i/

    - I xfrx qrao }x x m xf fno x|o en~ x k` snm/

    - n sn i xfrx zfo xmf+ snm } hoe i xfrx o~ x|goe enan go xfm fno

    in` xgo mf ~r mf hoe kn snm zfo xmf lno oe ma } h mrn i o~

    }g sn } h mrn i x|m/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    69/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    MOE FA V FN MF OEFA SNX OA@

    m kz - X hg - Fof zfm

    ----------------v--------------

    XF ENN X\OF MA LAO EN@ M

    Iof en4 Moe x~ XOFF In` xgo s I xgo AAM

    Xf o~ m kz |a of` zfm s snm in` xgo Lg mg xn mfof mfg o` xn mfof ix xfm oe~ =1'1

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    70/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Ofo vx mfroe s enan go ix xfm in` xgo4

    r n`4

    - In` xgo sno xfr xfz s } hoe kgn fof in` xgo m lnx Xf enn

    x|of ma Lao En` m of` `x zfo vm `nof xof x|roe xfm s fz k ma

    Lg mg xn mfof/

    Ofm n`4

    - Mfa z hoe m ofnr i xfrx xfr xfz loe mfoe mfg enan go ix xfm

    in` xgo o~/

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 5:

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    71/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    ZFO NNN4

    LNO ZFZ FGO XFNO I XFRX XFR XFZ LOE MFOE IN@

    XGO X\GOE IN@ XGO LG MG XN MFOF XN MOE X^ XOFF

    IN@ XGO S I XGO AAM/

    =/1/ Ofo vx mfroe s i xfrx xfr xfz loe mfoe in` xgo x|goe in` xgo

    lg mg xn mfof xn moe x~ XOFF in` xgo s i xgo AAM/

    =/1/1/ Xfro kn/

    Moe x~ XOFF In` xgo s i xgo AAM k moe x~ aoe oe~ moe zfx

    x|no s x m ofnr xfof xr oe i x|goe ofnr o` kno/ Fno oa~+ Moe x~

    ifoe mf zfx x|no s x| xfof xfoe fnr Ooe ` mo m ifr sm @no

    X|roe X~ oer~o s `x } xof xfof zfa Oa`+ Lm/ ] zfx x|no ~ `x `x

    mf qrao k of sg n oe ofo sno ofnx xof+ kro m eoe s moe x~/ Sn ofoeino xfm m x|aoe l ~ s kro m eoe x` xn fm fn ooe mag fnr lnx

    mfr~o }r s kof sm in` xgo oo xx m mm ofo sno moe x~ aoe m ofoe moe

    fno oe m efn ofo/

    X|goe `n mrm in` xgo on |noe+ } xfof moe k mf in` xgo sno m

    xf a |a ofoe ofo of mfof vm s xof fof ma hgaof oefnz/ x m nr

    o~+ mm i xfrx xfr xfz loe mfoe in` xgo oe ez ifoe of/ Ofoe x|m

    fx so k of sg ofo x mf qrao k mgo oen/ Mm ofo sno ma AAM r m inof

    oefn` s ino xfm mfr~o oeof soe mfm oo ifn xfm fno i xfrx xfr xfz loe

    mfoe r `aoe kn fnr qr+ xfr xfz m ofoe loe mfoe m xno m~ mag/ Lo

    mof + moe x~ AAM moe xfnx kz mfg `of mm i xfrx eo of |x xx s ofnr

    xf xm |x m fnr qr/ M xf4

    - n sn i xfrx qrao }x - zfoe so4 Moe x~ AAM xfnx kz m mm loe

    mr fn |x mfn xnx s xz x|roe m xgo l mm so m mgn k qrao x|oe

    m xf of foe o Lg mg xn mfof m in` xgo x m xf of en

    m |n |g xn` xoe+ |n |g in` }gx+ xg nr ino xfro kn mfg snm xfm

    fno mm xf oefn` in` }gx }ar o~/ Ifoe mf xfm fno ifn lm r x|goe

    enan go kz i fgmf ` snm qrao }x+ zfoe so o~ m xfm fno |x

    knof fgx x|goe }rx qr x|of in` xgo+ ofx k enan go xfm fno in` xgo

    mfof xfm+ n ifn m xf m xfm fno hg ofr mr zfx }nof ifn in` xgo

    sno qrao }x xf~ ofoe hr fnr lx xfoe+ m ofnr so zfx }nof mo x`

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 51

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    72/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    fnr+ ofoe mm ofo sno ma AAM lnx mmf so hoe |x fnr qr `m h

    mfa m } mfro l i x x|m/

    - n sn i xfrx vm ofo4 AAM m kz mm `r xf vm ofo zf fz mfg

    xoe `m mf s x|oe fz &`r xf vm ofo m no }o } h s `r

    xf vm ofo oef no sg } h./ oe xfn+ in` xgo sno |x knofoe x|goe mm xof froe+ s h4 ifn ifoe ofo m vm ofo fa~ vm ofo

    ifoe ifz xf snm xfm fno mm xf xm l }roe } m in` xgo sno AAM

    mo ofm+ x|of xof x|oe l oe ifn `a in` xgo aoe xn eo s xfn enao

    mfof xfm ifoe mfg zfz/ Lo mof ix mr xf vm ofo ` lg on

    hroe mo xfnx xf snm xfoe vr~o } hoe xf vm ofo hoe m } h xg

    nr ino m kn fo mfg if ooe ofo m zfo fn mag ofx/

    Oegn |a+ snm xfr xfz loe mfoe in` xgo `aoe kn fnr qr moe `x zfo of

    sg snm ofoe qrn of s mmf xfm x|of l~+ kr x| mm f } m mroe mz/ Sh4 mm lno lo vm ofo fa~ in` i+ AAM qrn of `x i fnr |noe x|o en~ k`

    snm &MM1+ MM

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    73/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    xfm ono sn ifmf foe fa~ in` i kn }ar oe~ ix xfm ono / ~ k

    hg }m z ln xfn enao in` xgo+ hg xo i` xfn enao s mfn zf/ S s~+ `m

    h x|goe in` xgo+ mo m ofnr i xfrx xfa~ xf of vm `nof xn knr Xr~

    ofno mfx koe loe mfoe xfr xfz ma in` xgo sno x|goe qr x|of in`

    xgo } en` }x/- I xfrx zfo xmf4 x|goe fr fx mm mrm in` xgo snm zfo xmf x ifn m

    in` xgo sno AAM xf fno x|o en~ k` snm+ s a zfo mf m x|oe go

    in` xgo xno fof zfo xmf+ s xf mm xfof sno ifm x|goe go in` xgo

    } ifoe m xfoe xno og ma snm zfo xmf o~/ @m h+ ifn xfof sno og

    zf x|mf ifgo `m og moe m } zfo xmf og mfg ifgo `m `of

    in` xgo }goe `m z hoe mm i xfrx o~ mo ofnr fo mf/ Xfoe mf

    } hoe mm zfoe zfz s zfo xmf vr foe xf~ } lno oe ma mm

    mf xnr/ X x` oer~o ofo ma } lno oe / Xf` sg + x|of in` xgo sno m s fnr fx s xf xm zfo xmf mo ofnr lx mz &mf

    ~r in` xgo sno n sg in` x|a mfn xnx ofnr fo n sn z hoe i xfrx

    o~./

    =/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    74/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    M of foe g xg n oe ofo sno kof oef+ xfoe vr~o mfg ofo

    sno n xz fro mz ofx mm xfoe xno `n s oeof/ Xoe moe mm x|aoe xfnx l

    zfm s mfg moe xm ma ofo sno x|goe Moe x~/ Oe~ moe zfn fgo xfno mfoe

    x|of k` snm+ fm fn mm Moe x~ ifm z oe ofr mr ma xf x|oe/ Ooe mag

    fo oa mfx koe ma loe mfoe in` xgo xfr xfz/=/=/ Lno zfz fgo xfno i xfrx xfr xfz loe mfoe in` xgo x|goe in`

    xgo lg mg xn mfof xn moe x~ XOFF In` xgo s I xgo AAM/

    Sn ofoe fo mf x|goe qr x|of z hoe i xfrx xfr xfz loe mfoe in`

    xgo ma Moe x~ XOFF In` xgo s i xgo AAM+ or ifm zfm m xf fnr qr

    ma mm mrm in` xgo } m mn xfno fo |x ofnr/ S s~+ loe so ino fm

    m x|oe s ofoe oefno mr qra x xfm xz s qr x|of n xfm x moe mm

    aof+ mf x|goe Moe x~ In` xgo s I xgo AAM sa qra+ b` vno m a |a `x

    } lno zfz of` fgo xfno fo snm z hoe mm i xfrx xfr xfz loe mfoe in`xgo of }ar4

    =/=/1/ Zfoe so+ Qrao }x+ mfoe ino in` i/

    =/=/1/1/ n sn zfoe so4

    Of or |a x|o+ x|goe qr x|of zfoe so Moe x~ XOFF In` xgo s

    i xgo AAM m } hoe mm Loe mr fn xfr xfz loe mfoe in` xgo/ Ofoe

    `m } hoe so mfa mag s xfn enao ma mrm in` xgo xfoe l fo mf/ S

    s~+ xoe moe snm } hoe mm Loe mr fn x|o Moe x~ zfn a |a oer~o xm4

    Lx lrm x|goe mm mrm in` xgo+ in` xgo sno zfn xfm fno ~ snm zfoe

    so mm m ofo x|goe o s ifmf foe loe snm v~ hoe mm Loe mr fn hn

    hoe m xfnx i }o/ of` ooe mag mfx koe ma loe mfoe in` xgo xfr

    xfz m/

    =/=/1/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    75/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    in` i ma SAMZA lao fof/ Of s~+ } enz in` xgo sno xf fno m

    ofoe e `of qrao }x m `x mmf | |oe ` ifoe xo ofnr xfn enao/

    S h m xf `r Mfoe x|of qrao }x mfoe ino in` i Foe xo ifg of }ar4MOE X^

    Xo ifmf foe4

    Oe~ ifa }4

    On hroe4 MFOE X\OF QRAO ]X+ MFOE INO

    IN@ I FOE XO IFG

    H2=1 52'6

    Xo OeOen kz MXOen }gx vx 1Oen }gx vx / IXS qrao }x qr~ x|of in` i ma HO s ofo xf~ qr~ x|of

    in` i m xfm fno oefn` xm+ ` lg xof mfof vm1:/ IXS xfm fno mfo `r s in ` kn `x } kgn FXI vm

    of xof mfof vm ma xf xm in` i ma HO11/ Mm mfof kmf in` i m vm of iz xfn s oer~o ofo

    mfof kmf m enn xfmf fz k1/ ` lg mm kgn FXI ofo i en fgm foe en lo ifoe lag

    e` x|goe FXI in` iM/ IX KRO

    Xfbg ino ma xn+ x|o m } loe mfoe xfr xfz m x snm xfm fno mm xf xm x|o+ mm `m xnr in`

    xgo x|of l~ zfo r ma mfoe x|of in` xgo x m+ oegn x| mm so xo xn }ar4

    Mf i ma oen xfm fno4WWWWWWWWWWWWWWW

    =/=/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    77/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    In` i kro zfn m xfm fno xfbg qr~ x|of e` = lm }ar

    In` i xfoe m xfm fno sn mm ifgo `m of4 xno `x+ foe xo ifg+ xn }o

    m of/ Hn ~ k `x sn ino of` fgo xfno xf` mfoe x|of in` i ma

    Moe x~+ m xf4

    =/=/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    78/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    - Sn i xgo qr4 Ma` gao xfm fno snm efn mfz ~ s m mfoe x

    fz k+ fz zfz of` mfoe `nof xof x|roe xfm fz k s x|of xof x|oe

    ifan ifoe ma i xgo moe x~ s `x `m mf e /

    Ifa } i xgo4 snm ifa } o~ } hg i xgo xfm fno/

    l/ Xno fof in` i/ @ on` zfgoe qr4 In` xgo sno zfn ` on` zfgoe qr x|m } mfoe

    ino ma ofoe oen xfa` ena/

    Zfo kgn xno4 ]ar ifn ` on` zfgoe qr in` xgo sno } xno fof zfo

    kgn xno xfbg xoe kgn m xf/

    In` xno4 Xno }ar ifn m zfo kgn+ in` xgo sno hoe mm hoe m in`

    xno mfro l in` s efn mfz x|m xnz sg lnr efn ix qr in` i/

    m/ Ix xfm in` i/

    Ix xfm in` i+ in` xgo sno fgo xfof Lno lo in` i qr xno `x xo

    xfm x xn xfn n` in` i sn on hroe m xf4 ] h xfbg } qr4 zfnr xfr &o

    }+ oe~.+ zfnr mfn &o }+ oe~.9 xo xno `x xfbg mm } }mf i xgo4

    SOH9 xo xno `x xfbg xfm x &in` i xfbg xoe kgn x xno4 2::/:::+

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    79/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    n mfnr sn xf ifg ` xf ifg efn mfz/ ` vgoe k foe fa+ sx x og

    xf oo mfx kn m xf loe snm ho `x `of en~+ oe hr+ i xo efn | xfn

    n` in` i/

    In` xgo sno oo oef mm xfof sno x|goe lao in` i r zfn efn mfz

    ifn in` ` s kno xm n mfnr ` lg } mfof vm+ ifmf qrao s }koe/

    m/ Ix xfm in` i4

    In` xgo sno a |a lno lo in` i foe xo ifg xn o s4 zfoe zfz

    in` i+ on hroe in` i+ } koe foe xo ifg xfm x xn xfn n` in` i &xo

    foe+ o s xof+ } koe+ xoe }.+ } koe foe fa xo ifg xfbg } }mf i xgo+

    mfof kmf+ ix kro/

    =/=/

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    80/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Lno lo in` i zfn m kz hn } mfoe ino ma m fan lo k o s

    m in` xgo s in` xgo sno+ }ar in` xgo sno kr `x lo k` loe

    mfoe in` xgo mfg moe snm in` xgo ma `of/ ^r mr mfroe ma lno lo in`

    i k zfn mf | m } koe xn }o xfm x m xn xfn n` in` i+ }g sn } }mf

    efn mfz xf xfm x mfof kmf k lag ofnr s k hg ma } mfof kmf/=/=/=/ Fgo xfno i xfrx zfo xmf/

    Xf xm zfo xmf m xf m z hoe mfg fr fx mm enan go ma qr x|of

    in` xgo/ X|goe enan go kz i fgmf+ or } hoe xx snm zfo xmf+ in` xgo

    sno m xf m m mn ofo lag qrx s mfof vm s xof fof moe x~+ qra a |a

    m ofoe i fgmf in` xgo m xf s mm xf oefn` mfn xnx x|goe enan go xnz

    xfbg/ Snm z hoe fnr qr i xfrx zfo xmf km o~ } enz moe snm in` xgo x|

    oo h hoe fo+ s m `m xnr s foe n m xf/

    X|goe mm mrm in` xgo ma in` xgo sno AAM+ xr~ i xfrx zfo xmf moe m} hoe ofoe so mo |x fo mf+ snm zfo xmf mf hoe kn snm zfo xmf vr

    foe k mf ~r/ Mo n sn zfo xmf x }rx xf |x mo fo mf/ S s~+ b` vno l

    }roe xf` `x sn mf xnr zfo xmf x }rx of` fgo xfno fo mfg i xfrx xfr xfz

    loe mfoe o~/

    =/=/=/1/ Zfo xmf xof fof mfroe ma lg mg xn mfof

    a/ ] hoe mm x }rx xf fno fnr qr fgx oe/

    Ifn } hoe i xfrx zfo xmf+ in` xgo sno oo zfo xmf fnr qr fgx oe ma

    o s ifmf foe qra mm x }rx of }ar4

    If ooe }nof kn x|o hgaof xfr Kn ofro

    Hgaof xfr

    If ooe }nof kn x|o xn }o &\GA. Kn ofro x|m xfr

    Xoe xn }o lof qro

    If ooe }nof kn x|o so mf } fr&\GB. Kn ofro }ar xfr

    So mf } fr lof qro

    If ooe }nof kn inof x ma xn }o &\B. Kn ofro x|m xfr ) Mfn zf kn sa~

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 6:

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    81/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Xoe xn }o lof qro

    Sn ofoe mf xnr o~+ in` xgo sno m xf vb` vx xof fof fgx oe ma

    hgaof oefnz x|goe o` in` xgo/ Qra + |x |a mm ofo vx zfm s mfg qr x|of

    in` xgo ma `of/

    S h4 n sn mf xnr if ooe }nof kn x|o hgaof xfr+ ifn in` xgo sno xofxgo } knr s xf~ |oe if ooe }nof kn x|o hgaof xfr ma i o~ xoe}g sn i

    x|m/ In` xgo sno m xf ix kro ~ k `x hr fnr xx s mfoe x xof fof inof

    hgaof fgx oe ma hgaof oefnz aoe hno lno xfbg mfnr foe xmf mm/ Xr~

    ofno+ hn em in` xgo xf } snm og moe m if ooe mfa oe |n |g/ X

    }rx kn ofro'hgaof xfr xoe ko m xf f` mfa ofoe if ooe }an zf` of4Ifan

    ifoe hgaof xfr fa~ ifan xfnr mfn zfof` xoe kn ofro/ Ifn + in` xgo sno }

    zfn ix fz sn snm zfo xmf vr foe n sn fan mf xnr kn ofro s hgaof xfr

    x|o/ X ofoe lno oe xoe fgm en` m m + in` xgo sno m xf a |a ixkro |oe knr x|goe x|goe hgaof oefnz } m if ooe m }an zf` og &ifan ifoe

    hgaof xfr fa~ ifan xfnr mfn zf./ Of s~+ nr o~ } enz in` ifgaof soe m

    |n |g in` xgo s a |a mm qr~x of s mm xf oefn` mfn xnx/

    l/ ] hoe mm x }rx zfo xmf |n |g/

    Xfm x xn AAM+ in` xgo sno moe } hoe `x } x }rx zfo xmf |n |g

    of4 f } if ooe xfaof xgo fno fof+ f } if ooe xfaof xgo ofaof s f }

    xfaof xgo loe xno &fa~ mo en k if ooe xfaof xgo xm xfn./ Ofoe lo mof

    ofoe x }rx x|o so mo `x } x }rx zfo xmf |n |g ` in` xgo sno AAM m

    xf z hoe of }ar4

    o l~ inof hgaof " xfa~ n ma kn ofro

    " xfa~ n ma hgaof xfr

    o l~ xn mfof " xfa~ n ma \GB

    " xfa~ n ma KOXX# kn sa~

    Ifn o l~ inof hgaof fa~ o l~ xn mfof moe mag xf mfoe x |n |g inof

    hgaof fa~ |n |g xn mfof moe ko/ S s~4

    - n sn o l~ inof hgaof+ x }rx o~ m xf enz in` xgo sno vb` vx s

    `m |n |g ` hgaof oefnz m xf ez zfn ifn inof hgaof s r x/ m

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 61

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    82/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    lnx+ sn mm hgaof oefnz fgx oe x|goe ofoe kof sm `n fgm `n sg

    oeof xf snm g koe `m |n |g o~ k |x qrao x|oe/ S of sg +

    in` xgo sno m xf o` lx m if ooe }an zf` ifn hgaof oefnz aoe

    eof mfr ofnr z km s |n |g/

    - Mo o l~ xn mfof m vb` k moe m f x| m km x|goe x|oe fz os m x }rx o mag &o zfn x| ofnr fo so mf } fr x|goe xoe oero

    so./ Or in` xgo mm hgaof oefnz m m n` o~+ i` xfbg o l~ xn

    mfof mag xf if ooe }an zf` s xfaof xgo+ mm ifgo sa~ fa~ o zfn x|

    ifm m xf zfx }nof+ s hgaof oefnz aoe mfz ofo `x `m |n |g if

    ko+ ` o `x km og + hgaof oefnz m xf x` mmf fo mf |n |g loe

    ofoe fof sn m /

    m/ ] hoe zfo xmf f } o s f } x xn x|/

    F } o s f } x xn x| hoe zfo xmf s xof fof so mf ma hgaofoefnz/

    F } o O zfn x|

    Xoe xn }o

    F } x xn x| So mf } fr

    Xoe xn }o

    Fan f } o~ m qrao f `x xfnx sn ofar xfbg oe xfm F } x xn x| 0 1 F

    } o/ Ifn f } x xn x| mag &xm4 so mf } fr ? O zfn x|. mfoe x `x ofo

    of |oe hgaof oefnz m xof x mf mag+ x zf xfrm sg mm ifgo o lo oegn

    oo z km xfaof xgo ifoe mag/ ]goe hg so mf ofnr oo snm in` xgo mfoe

    `nof mfg qr~o } fr so mf o~ moe m xno fof ofnr fo/ Of s~+ in`

    xgo sno } n vb` vx xof zfz k ma so mf ` lg xof fof hgaof oefnz

    oe of ofoe e lg mg xn mfof xf fno/ @x ifm or of f } o mag } e~ |a

    ofnr so fo ` in` xgo sno mo zfn vb` vx xnz/ F } o~ mag xf fno o

    s aoe zfn sa~ so ofnr+ mfr ofnr z km s xfaof xgo oo if ooe v~ |a enao

    ko x|goe ifgo `m o zfn x| k nr m xf/ In` xgo sno oo xfm fno mfn xnx

    ofnr fo mm ifgo `m o~/

    =/=/=/

  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    83/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    Ifn n sg enan go xfm fno in` xgo mfof xfm+ in` xgo sno AAM

    xfoe mf } hoe i xfrx zfo xmf hoe kn `m zfo xmf lno oe } h mrn

    i ma xn ifgo+ s }ar xfoe n sg snm in` x|a mfn xnx mfoe x+ } }mf+ s

    mfof s s~ snm ofo ofo lao r s ifgo `m mo fo mf ho o snm in` xgo

    xfoe ig hn s `aoe kn x fnr qr fo/ ]ar ~ b` vno l }roe `x sn lno zfzof` fgo xfno ofm n` o~4

    In` x|a } lno oe s x x|oe

    X x|oe xn }o n Ea x| xfro ma xn }o n

    Xoe xn }o $ 1::"

    X x|oe oero so n Oero so n

    Xoe xn }o &fgm Xoe oero so $ 1::"

    X x|oe xn }o+ oero so k mf xnr mfroe ofx of en m mr xn }o s

    oero so ma hgaof oefnz/ oe xfn+ loe snm }g }of mm mf xnr o~ ena mm

    o`+ in` xgo sno m xf ofo xf~ mfnr foe lno oe s h go m ofoe

    if ooe s }an zf` m xf m/

    Oegn |a+ xn AAM ifn n sg in` xgo mm ifgo `m m xf+ x|oe goin` xgo oo enag snm zfo xmf mm ifgo `m mfg m ofo mfr x|mf ofn`

    zfo xmf/ S of s~ xf m ofo mfr x|mf ofn` } o` lx m m xf xof

    fof ma ifgo `m + x m ofoe qr~x of oe o ifn n sg in` x|a

    mfn xnx oefnz s/

    a snm zfo xmf f } g koe fnr qr fgx oe of4 Soe qra~ mm

    ifgo zfn xfr+ Soe qra~ foe xo ifg+ Soe qra~ so kr oe sg moe

    sn zfo xmf x x|oe ma ifgo `m/ Xm k+ in` xgo sno AAM xfoe zfo

    xmf mm f } g koe fnr qr fgx oe x|goe zfo xmf xof fof mfroe ma

    Lg mg xn mfof enan go kz i fgmf in` xgo/ nr o~ k mfa xfm }

    fz k/ S xf+ in` xgo sno oo mfr~o snm zfo xmf x|o ix fz sn snm

    zfo xmf ifm x|goe enan go xfm fno i fgmf &x|m ifn n sg in` x|a mfn

    xn oefnz s./

    ]SXF4 X|o Xf @nof X`WI1=IIX2 X|aoe 6=

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/
  • 7/23/2019 THIN K THUT THU THP BNG CHNG KIM TON TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH

    84/84

    Kraosao68Je`ank/mg` hguokgah kro so xn kraosao/cg|r`sn/mg`

    mailto:[email protected]://luanvan.forumvi.com/mailto:[email protected]://luanvan.forumvi.com/