CNG TY Tn khch hng: Ngy kha s: Ni dung: CHP NHN, DUY TR KHCH HNG C V NH GI RI RO HP NG I. THNG TIN C BN 1. 2. 3.

Tn KH: Tn v chc danh ca ngi lin lc chnh: a ch: Fax: Website:

Ngi thc hin Ngi sot xt 1 Ngi sot xt 2

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in thoi: Email: 4. Loi hnh DN Cty CP nim yt DN c vn TNN 5. Nm ti chnh: Cty c phn DN t nhn DNNN

Cty TNHH HTX n ngy:

Loi hnh DN khc

Cty hp danh t ngy:

6. Cc c ng chnh, HQT v BG (tham chiu A310): H v tn V tr Ghi ch

7. M t quan h kinh doanh ban u c thit lp nh th no:

8.

H v tn ngi i din cho DN:

a ch

9. Tn ngn hng DN c quan h: a ch

10. M t ngnh ngh kinh doanh ca DN v hng ha, dch v cung cp, bao gm c cc hot ng c lp hoc lin kt.

Chng trnh kim ton mu (p dng chnh thc t k kim ton nm 2010/2011) (Ban hnh theo Quyt nh s 1089/Q-VACPA ngy 01/10/2010 ca Ch tch VACPA)

CNG TY Tn khch hng: Ngy kha s: Ni dung: CHP NHN, DUY TR KHCH HNG C V NH GI RI RO HP NG
Ngi thc hin Ngi sot xt 1 Ngi sot xt 2

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11. Kim tra cc thng tin lin quan n DN v nhng ngi lnh o thng qua cc phng tin thng tin i chng (bo, tp ch, internet, v.v...)

12. Gi tr vn ha th trng ca DN (i vi Cty nim yt)

13. Chun mc v Ch k ton m DN p dng trong vic lp v trnh by BCTC

14. Chun mc kim ton m KTV v Cty kim ton p dng lm c s cho kin kim ton

15. Cc dch v v bo co c yu cu l g v ngy hon thnh.

16. M t ti sao DN mun c BCTC c kim ton v cc bn lin quan cn s dng BCTC .

II. TH TC KIM TON C Cc s kin ca nm hin ti Cty c y nhn s c trnh chuyn mn, kinh nghim v cc ngun lc cn thit tip tc phc v KH. C bt c nghi ng no pht sinh trong qu trnh lm vic lin quan n tnh chnh trc ca BG. C cc gii hn v phm vi kim ton dn n vic ngoi tr trn BCKT nm nay. Liu c du hiu no v s lp li v nhng gii hn tng t nh vy trong tng lai khng. BCKT nm trc c b ngoi tr. C nghi ng v kh nng tip tc hot ng ca KH. Mc ph Tng ph t KH c chim mt phn ln trong tng doanh thu ca Cty. Ph ca KH c chim phn ln trong thu nhp ca thnh vin BG ph trch hp ng kim ton. Khng Khng p dng

Chng trnh kim ton mu (p dng chnh thc t k kim ton nm 2010/2011) (Ban hnh theo Quyt nh s 1089/Q-VACPA ngy 01/10/2010 ca Ch tch VACPA)

CNG TY Tn khch hng: Ngy kha s: Ni dung: CHP NHN, DUY TR KHCH HNG C V NH GI RI RO HP NG C C khon ph no qu hn phi thu trong thi gian qu di. Quan h vi KH Cty hoc thnh vin ca nhm kim ton, trong phm vi chuyn mn c tham gia vo vic bt k tranh chp no lin quan n KH. Thnh vin BG ph trch hp ng kim ton v trng nhm kim ton c tham gia nhm kim ton qu 3 nm lin tip. Thnh vin BG ca Cty hoc thnh vin ca nhm kim ton c quan h gia nh hoc quan h c nhn, quan h kinh t gn gi vi KH, nhn vin hoc BG ca KH. Cty hoc thnh vin ca nhm kim ton l thnh vin ca qu nm gi c phiu ca KH. C ai trong s nhng ngi di y hin l nhn vin hoc Gim c ca KH: - thnh vin ca nhm kim ton (k c thnh vin BG) - thnh vin BG ca Cty - cu thnh vin BG ca Cty - cc c nhn c quan h thn thit hoc quan h gia nh vi nhng ngi nu trn C thnh vin BG hoc thnh vin no ca nhm kim ton sp tr thnh nhn vin ca KH. Liu c cc khon vay hoc bo lnh, khng ging vi hot ng kinh doanh thng thng, gia KH v Cty hoc thnh vin ca nhm kim ton. Mu thun li ch C bt c mu thun v li ch gia KH ny vi cc KH hin ti khc. Cung cp dch v ngoi kim ton Cty c cung cp cc dch v no khc cho KH c th nh hng n tnh c lp. Khc C cc yu t khc khin chng ta phi cn nhc vic t chi b nhim lm kim ton.
Ngi thc hin Ngi sot xt 1 Ngi sot xt 2

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Khng

Khng p dng

III. NH GI MC RI RO HP NG Cao Trung bnh Thp

IV. GHI CH B SUNG

Chng trnh kim ton mu (p dng chnh thc t k kim ton nm 2010/2011) (Ban hnh theo Quyt nh s 1089/Q-VACPA ngy 01/10/2010 ca Ch tch VACPA)

CNG TY Tn khch hng: Ngy kha s: Ni dung: CHP NHN, DUY TR KHCH HNG C V NH GI RI RO HP NG
Ngi thc hin Ngi sot xt 1 Ngi sot xt 2

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Tn Ngy

V. KT LUN Chp nhn duy tr khch hng: C Khng

Chng trnh kim ton mu (p dng chnh thc t k kim ton nm 2010/2011) (Ban hnh theo Quyt nh s 1089/Q-VACPA ngy 01/10/2010 ca Ch tch VACPA)