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Hu, thng 05 nm 2013
BI TP CHUYN VIETNAM AIRLINES CASE STUDY
TRNG I HC KINH T I HC HU 100 Phng Hng Tp.Hu Tel : 054.352.9139
Khoa K ton Ti chnh
B mn Kim ton
DANH SCH THNH VIN:

1. 2. 3. 4. 5. 6. Nguyn T Din Trn Th N Nguyn Quc Tun Mai Diu Th Nguyn Vnh Phc L Th Gm
HC PHN : Kim ton hot ng Lp : N01 GVHD : TH.S L Th Hoi Anh
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MC LC
DANH MC CC CH VIT TT V K HIU .................................................... DANH MC S , TH ....................................................................................... DANH MC BIU BNG ............................................................................................. TM TT NI DUNG CHUYN .......................................................................... PHN I: T VN .................................................................................................... 1. 2. 3. 4. 5. 6. 7. 8. L do la chn ti ................................................................................................... 6 Mc ch nghin cu ............................................... Error! Bookmark not defined. i tng nghin cu .............................................. Error! Bookmark not defined. Phm vi nghin cu ................................................. Error! Bookmark not defined. Phng php nghin cu ......................................... Error! Bookmark not defined. Gii hn bo co ...................................................... Error! Bookmark not defined. Cc gi nh ............................................................. Error! Bookmark not defined. Cu trc ca chuyn ........................................... Error! Bookmark not defined.
PHN II: NI DUNG V KT QU NGHIN CU ................................................... CHNG 1: C S L LUN CA VN NGHIN CU ..... Error! Bookmark not defined. 1.1. Khi nim .................................................................... Error! Bookmark not defined. 1.2. M hnh ri ro kim ton ............................................ Error! Bookmark not defined. 1.2.1. 1.2.2. M hnh ri ro kim ton . ............................. Error! Bookmark not defined. Cng dng ...................................................... Error! Bookmark not defined.
1.3. Cc yu t cn nh gi ri ro trong qu trnh ln k hoch kim ton BCTCError! Bookmark not defined. 1.3.1. Yu t ngnh, h thng php lut v cc yu t bn ngoi tc ng n doanh nghip........................................................................... Error! Bookmark not defined. 1.3.2. Bn cht doanh nghip...................................... Error! Bookmark not defined.
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1.3.3. Vic la chn v p dng cc chnh sch k ton ............Error! Bookmark not defined. 1.3.4. Mc tiu chin lc ca doanh nghip .............. Error! Bookmark not defined. 1.3.5. Cch thc nh gi ca lnh o v cc bn quan tm i vi hot ng kinh doanh ca doanh nghip .............................................. Error! Bookmark not defined. 1.4. Cc vn cn xem xt khi nh gi ri ro tim tng Error! Bookmark not defined. 1.4.1. Bn cht cng vic kinh doanh ca khch hng Error! Bookmark not defined. 1.4.2. Tnh lim chnh ca Ban qun tr ...................... Error! Bookmark not defined. 1.4.3. ng c ca khch hng .................................... Error! Bookmark not defined. 1.4.4. Kt qu ca nhng ln kim ton trc ............. Error! Bookmark not defined. 1.4.5. Hp ng ban u vi hp ng gia hn ........... Error! Bookmark not defined. 1.4.6. Cc bn i tc lin quan ................................... Error! Bookmark not defined. 1.4.7. Cc nghip v khng thng xuyn .................. Error! Bookmark not defined. 1.4.8. Phn xt cn thit phn nh chnh xc cc s d ti khon v cc nghip v kinh t .......................................................................... Error! Bookmark not defined. 1.4.9. Tnh nhy cm vi s tham ............................ Error! Bookmark not defined. 1.4.10. S tin ca s d ti khon .............................. Error! Bookmark not defined. 1.4.11. Quy m tng th .............................................. Error! Bookmark not defined. 1.4.12. Cu to tng th ............................................... Error! Bookmark not defined. 1.5. Qu trnh nh gi ri ro tim tng ........................... Error! Bookmark not defined. 1.6. Cc th nghim p dng trong kim ton .................. Error! Bookmark not defined. 1.6.1. Vai tr cc th nghim....................................... Error! Bookmark not defined. 1.6.2. Cc loi th nghim ........................................... Error! Bookmark not defined. CHNG 2 : PHN TCH NHNG VN C MC RI RO TIM TNG CAO I VI DCH V VN CHUYN KHCH HNG CA VIETNAM AIRLINES ......................................................................... Error! Bookmark not defined. 2.1. GII THIU KHI QUT V VIETNAM AIRLINES .....Error! Bookmark not defined. 2.1.1. Lch s hnh thnh v pht trin ca cng ty .......... Error! Bookmark not defined.
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2.1.2. C cu t chc ca cng ty ..................................... Error! Bookmark not defined. 2.1.3. Cc i tc hng khng ........................................... Error! Bookmark not defined. 2.2. PHN TCH CC RI RO TIM TNG I VI DCH V VN CHUYN KHCH HNG CA VIETNAM AIRLINES.............. Error! Bookmark not defined. Ri ro tim tng 1: Nhn vin hng khng......................................................................... A. Thc trng ............................................................. Error! Bookmark not defined. B. Sai phm tim tng................................................ Error! Bookmark not defined. C. Mt s bng chng cn thu thp ............................. Error! Bookmark not defined. Ri ro tim tng 2: S thay i t gi .................................................................................. A. Thc trng ............................................................... Error! Bookmark not defined. B. Sai phm tim tng................................................ Error! Bookmark not defined. C. Mt s bng chng cn thu thp ........................... Error! Bookmark not defined. Ri ro tim tng 3: N di hn v chi ph ti chnh tng ..................................................... A. Thc trng ............................................................. Error! Bookmark not defined. B. Sai phm tim tng................................................ Error! Bookmark not defined. C. Mt s bng chng cn thu thp ........................... Error! Bookmark not defined. Ri ro tim tng 4: Chi ph nhin liu tng .......................................................................... A. Thc trng: ............................................................ Error! Bookmark not defined. B. Sai phm tim tng................................................ Error! Bookmark not defined. C. Mt s bng chng cn thu thp ........................... Error! Bookmark not defined. Ri ro tim tng 5: S cnh tranh v v th c quyn ...................................................... A. Thc trng ............................................................. Error! Bookmark not defined. B. Sai phm tim tng................................................ Error! Bookmark not defined. C. Cc bng chng cn thu thp ................................ Error! Bookmark not defined. Ri ro tim tng 6: TSC hu hnh v TSC thu TC ........................................................ A. Thc trng ............................................................. Error! Bookmark not defined. B. Sai phm tim tng................................................ Error! Bookmark not defined. C. Mt s bng chng cn thu thp ........................... Error! Bookmark not defined.
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CHNG 3: NH GI MC RI RO TIM TNG TRONG HOT NG CA VNA, XC NH CC PHP TH NGHIM P DNG TRONG GIAI ON THC HIN KIM TON................................ Error! Bookmark not defined. 3.1. 3.2. NH GI RI RO TIM TNG ........................... Error! Bookmark not defined. NH GI RI RO KIM SOT ........................... Error! Bookmark not defined. A. Gii thiu v h thng bn v trc tuyn ca Vietnam Airlines: ................. Error! Bookmark not defined. B. Quy trnh bn v v thu tin ti phng v Vietnam Airlines: .... Error! Bookmark not defined. C. nh gi ri ro kim sot: ..................................... Error! Bookmark not defined. 1. Mi trng kim sot:........................................... Error! Bookmark not defined. 2. Cc hot ng kim sot ti phng v: ................. Error! Bookmark not defined. 3. nh gi ri ro kim sot ...................................... Error! Bookmark not defined. 3.3. 3.4. NH GI RI RO PHT HIN ........................... Error! Bookmark not defined. CC PHP TH NGHIM P DNG .................. Error! Bookmark not defined.
PHN III: KT LUN .......................................................................................................
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DANH MC CC CH VIT TT V K HIU
VNA : BCTC: VSA: SAS: KTV:
Tng cng ty hng khng Vit Nam ( Vietnam Airlines) Bo co ti chnh Chun mc kim ton Vit Nam ( Vietnam Standard on Auditing) Chun mc k ton Hoa K ( Statement Of Auditing Standards) Kim ton vin Hng khng Vit Nam Hng khng dn dng Hng khng quc t Ti sn c nh Phn mm bn v t ng Saber Hip hi vn ti hng khng quc t (International Air Transport Association Giao thng vn ti Ngn hng nh nc B ti chnh
HTKSNB: H thng kim sot ni b HKVN: HKDD: HKQT: TSC:
TSCHH: Ti sn c nh hu hnh SABER: IATA: ) GTVT: NHNN: BTC:
ABC SYS: H thng qun l cc nghip v hng khng (Airlines Business Computing System)
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DANH MC S , BNG BIU
Trang S 1.1: Cu trc s phi thuc theo kiu m hnh kim t thp...24 Bng 2.1: S bin ng t gi t ngy 17/08/2010 na ngy 31/12/2011.32 Bng 2.2: n gi nhp khu xng du nm 2010, 2011....41 Bng 3.1: Bng cu hi kim tra (phc v nh gi ri ro tim tng).52 Bng 3.2: T thng tin v v in t57 Bng 3.3: Bng nh gi hot ng kim sot ti phng v61 Bng 3.4: M hnh mi quan h gia cc loi ri ro (nh gi ri ro pht hin)....63 Bng 3.5: Nhng thay i v ch trng th nghim kim ton trong cc cuc kim ton.....64
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TM TT NI DUNG CHUYN
Chuyn kim ton phn tch ri ro tim tng i vi dch v vn chuyn khch hng ca Vietnam Airlines vi cc ni dung sau: Phn I: t vn Phn II: Ni dung v kt qu nghin cu. Phn ny chia lm 3 chng Chng 1: C s l lun ca vn nghin cu Chng ny gii thiu v cc khi nim trng yu, ri ro tim tng, ri ro kim sot v v m hnh kim ton. Sau s tm hiu cc vn lin quan khi nh gi ri ro trong qu trnh lp k hoch kim ton, cc vn cn xem xt khi nh gi ri ro tim tng, quy trnh nh gi ri ro tim tng v cc th nghim p dng Chng 2: Phn tch nhng vn c mc ri ro tim tng cao i vi dch v vn chuyn hnh khch ca Vietnam Airlines. Chng 2 gm 2 ni dung: Th nht: Trnh by tng quan v Vietnam Airlines, qu trnh hnh thnh v pht trin, c cu t chc, cc i tc. Th hai: i vo phn tch 6 ri ro tim tng, bao gm thc trng, sai phm tim tng v mt s bng chng cn thu thp Chng 3: nh gi chung mc ri ro tim tng trong hot ng ca VietNam Airlines, xc nh cc php th nghim p dng. Chng ny tp trung nh gi ri ro tim tng, ri ro kim sot, ri ro pht hin v da vo m hnh xc nh cc th nghim p dng Phn III: Kt lun
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PHN I : T VN
1. L do la chn ti
Xu th ton cu ho kinh t v xu th quc t ho i sng kinh t ngy cng pht trin ko theo s i ln ca ngnh vn ti hng khng. V vy, c th khng nh vn ti hng khng, c bit l vn ti hng khng quc t l mt mt xch quan trng ca vn ti ton cu, v s pht trin ca n chu s tc ng mnh ca qu trnh ton cu ho kinh t v t do ho thng mi. H thng vn ti hng khng ton cu to ra s kt dnh lin hon gia cc hng hng khng t nh n ln, v s pht trin ca hng hng khng ny c lin quan n s pht trin ca hng hng khng khc, c bit l nhng hng hng khng c quan h hp tc quc t. i vi tng cng ty hng khng Vit Nam Vietnam Airlines, vi vic gia nhp SkyTeam thng 6 nm 2010 to tin rt thun li khng nh thng hiu ca mnh vi th gii trong bi cnh ton cu ha hin nay. Nhng km theo , khi tham gia vo sn chi ton cu trong lnh vc yu cu ngun lc cao, trnh k thut cng ngh tin tin v ang chu s cnh tranh khc lit t cc quc gia khc, VNA gp rt nhiu kh khn tn ti v pht trin. tm hiu k hn v nhng kh khn , v theo yu cu mn hc Kim ton hot ng, nhm chng ti thc hin chuyn Phn tch ri ro tim tng i vi dch v vn chuyn khch hng ca VNA lm ti nghin cu.
2. Mc ch nghin cu
p dng nhng kin thc kim ton hc vo kim ton hot ng mt doanh nghip c tht. Rn luyn k nng phn tch cc vn , gip sinh vin lm quen vi cch thc vit chuyn , kha lun v nghin cu khoa hc.
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Cung cp thng tin tham kho v hot ng ca VNA v cc ri ro tim tng m cng ty c th gp phi.
3. i tng nghin cu
i tng nghin cu l nhn dng v phn tch ri ro tim tng i vi hot ng vn chuyn khch hng ca VNA.
4. Phm vi nghin cu
Khng gian nghin cu : Tng cng ty hng khng Vit Nam - Vietnam Airlines. Bao gm c cc n v trc thuc, chi nhnh trong v ngoi nc. Thi gian nghin cu : Bi chuyn phn tch v nh gi cc ri ro tim tng ca VNA cho nm ti chnh kt thc ngy 31/12/2011. Cc thng tin thu thp cho bi chuyn t nm 2011 tr v trc.
5. Phng php nghin cu

Phng php nghin cu ti liu: S dng cc ngun thng tin t Internet, gio trnh v sch bo trn th vin. Phng php tng hp, phn tch, so snh: c s dng x l thng tin, ti liu tm kim c, t nhn dng v phn tch cc ri ro tim tng i vi hot ng vn chuyn khch hng ca VNA.
6. Gii hn bo co
Gii hn v thi gian : Nghin cu trong hc k 2, song song vi qu trnh hc tp trng nn thi gian nghin cu vn cn hn ch. Gii hn v thng tin : Cc thng tin ch yu t gio trnh, sch bo v Internet nn chc chn cn c mt s thng tin quan trng cha th tip cn c. Gii hn v kin thc : Nhng kin thc v lnh vc hng khng ca nhm cn kh t, kin thc v kinh t ni chung v k ton kim ton cha su sc.
7. Cc gi nh
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Cc thng tin thu thp c l ng tin cy. Sinh vin khng thay th KTV ca Vietnam Airlines, ch s dng VNA nh mt cng c tp hun kim ton. y khng phi l nm u tin kim ton VNA.
8. Cu trc ca chuyn
Ngoi phn t vn v kt lun, ni dung chnh ca chuyn c kt cu gm 3 chng: Chng 1: C s l lun ca vn nghin cu Chng 2: Phn tch nhng vn c mc ri ro tim tng cao i vi dch v vn chuyn hnh khch ca VNA. Chng 3: nh gi chung mc ri ro tim tng trong hot ng ca VNA, xc nh cc php th nghim p dng.
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PHN II : NI DUNG V KT QU NGHIN CU

CHNG 1: C S L LUN CA VN NGHIN CU
1.1. Khi nim
Trng yu : L thut ng dng th hin tm quan trng cu mt thng tin hoc mt s liu trong BCTC. Thng tin c coi l trng yu c ngha l nu thiu thng tin hay thng tin thiu chnh xc th s nh hng n cc quyt nh ca ngi s dng BCTC Ri ro kim ton : L ri ro do KTV v cng ty kim ton a ra kin nhn xt khng thch hp khi BCTC c kim ton cn c nhng sai st trng yu Ri ro tim tng : L ri ro tim n, vn c do tng nghip v, tng khon mc trong BCTC cha ng sai st trng yu khi tnh ring r hoc tnh gp mc d c hay khng c h thng kim sot ni b. Ri ro kim sot : L ri ro xy ra sai st trng yu trong tng nghip v, tng khon mc trong BCTC cha ng sai st trng yu khi tnh ring r hoc tnh gp m h thng k ton v h thng kim sot ni b khng ngn nga ht hoc khng pht hin v sa cha kp thi. Ri ro pht hin : L ri ro xy ra sai st trng yu trong tng nghip v, tng khon mc trong BCTC cha ng sai st trng yu khi tnh ring r hoc tnh gp m trong qu trnh kim ton, KTV v cng ty kim ton khng pht hin c. Bng chng kim ton : L tt c cc ti liu, thng tin do KTV thu thp c lin quan n cuc kim ton v da trn cc thng tin ny KTV hnh thnh nn kin ca mnh. Bng chng kim ton bao gm cc ti liu, chng t, s k ton, BCTC, v cc ti liu thng tin ly t cc ngun khc.
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1.2. M hnh ri ro kim ton

1.2.1. M hnh ri ro kim ton . Ngun gc ca m hnh ri ro kim ton l vn bn chuyn mn SAS 39 v chn mu kim ton v SAS 47, v tnh trng yu v ri ro. M hnh c biu th bng cng thc sau: AR= IRCRDR Vi AR : Ri ro kim ton IR : Ri ro tim tng CR : Ri ro kim sot DR : Ri ro pht hin 1.2.2. Cng dng M hnh ri ro kim ton c dng khi lp k hoch kim ton theo mt hoc c hai cch. Mt cch l m hnh ri ro kim ton c dng gip KTV nh gi liu k hoch kim ton c v hp l hay khng. V d, vi mt cuc kim ton kh d, gi s mt KTV tin rng IR l 80%, CR l 50% v DR l 10%, AR s l 4%. Nu KTV kt lun l AR mong mun thch hp i vi hp ng khng thp hn 4% th k hoch s c chp nhn. D mt k hoch kim ton nh trn c th gip KTV tm c ri ro kim ton c th chp nhn, nhng n c th khng hiu qu. c c mt k hoch kim ton hiu qu hn, KTV thng s dng m hnh ri ro kim ton theo cch th hai xc nh ri ro pht hin v s lng bng chng thch hp phi thu thp. Nhm mc ch ny, m hnh ri ro kim ton c xc nh theo hnh thc sau: DR= AR/(IRCR) Tip tc v d trn, gi s KTV xy dng t l AR=5%, IR=8% v CR=5% th DR= 0,5/(0,8*0,5)=0,125=12,5%. Tuy nhin k hoch kim ton c th thay i thu thp bng chng ph hp vi mt mc ri ro pht hin l 12% , s lng bng chng
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thch hp c quan h t l nghch vi ri ro pht hin. Nhu cu bng chng tng ln khi ri ro pht hin gim xung.
1.3. Cc yu t cn nh gi ri ro trong qu trnh ln k hoch kim ton BCTC[1]

1.3.1.Yu t ngnh, h thng php lut v cc yu t bn ngoi tc ng n doanh nghip V tc ng ca lnh vc m doanh nghip ang hot ng, KTV c th cn nhc cc vn nh: tnh cnh tranh trong mi trng kinh doanh; mi quan h ca ngi mua v ngi bn; s pht trin ca cng ngh lin quan n sn phm ca doanh nghip. Vic tm hiu h thng lut php s gip KTV nh gi cc ri ro m doanh nghip c th gp trong vic khng tun th lut php v dn n sai st trng yu ln BCTC. Cc yu t cn c xem xt bao gm: H thng chun mc k ton v vic p dng p dng chung cho ngnh. H thng lut php p dng cho ngnh ni chung v tc ng ln hot ng ca doanh nghip ni ring. Cc vn v thu. Cc chnh sch hin hnh ca Nh nc nh hng ti cc hot ng ca doanh nghip nh : Chnh sch tin t, li sut v tn dng. Cc yu cu v mi trng trong hot ng ca doanh nghip Cc yu t bn ngoi khc c th c tc ng n mi trng hot ng ca doanh nghip nh i th cnh tranh, tnh hnh kinh t ni chung, tnh sn c ca ngun vn ti chnh v cc yu t nh hng t quc t. 1.3.2.Bn cht doanh nghip Cc vn sau cn c nh gi bao gm: hot ng kinh doanh, c cu t chc, cc loi hnh u t v c cu vn v ngun vn. Vic nh gi s gip KTV nhn ra cc vn sau :
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[1] Theo chun mc kim ton quc t ISA 315
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Doanh nghip c c cu t chc phc tp ( nhiu cng ty con, chi nhnh hay b phn t ti nhiu ni khc nhau ). C cu t chc phc tp thng dn n ri ro ca sai st trng yu. Doanh nghip c cc hot ng bn ngoi hot ng kinh doanh chnh m c th tc ng n ri ro ca sai st trng yu. Cc giao dch gi ch s hu vi cc bn lin quan.
1.3.3.Vic la chn v p dng cc chnh sch k ton Vic la chn v p dng cc chnh sch k ton l do ch quan ca ban lnh o sao cho ph hp vi hot ng ca doanh nghip v ph hp vi cc nguyn tc k ton. Cc chnh sch k ton c p dng c th khc nhau gia cc doanh nghip nh gi cc chnh sch k ton m doanh nghip ang p dng k t KTV xem liu cc chnh sch k ton c ph hp vi chun mc v loi hnh kinh doanh ca doanh nghip hay khng? Vic nh gi cc chnh sch k ton s gip nhn bit cc ri ro v sai st trng yu c th xy ra. Vic nh gi cc chnh sch k ton bao gm : Cc chnh sch c dng cho cc giao dch quan trng v cc giao dch khng bnh thng Cc chnh sch k ton i vi cc vn cn ang tranh ci hay cha c s hng dn cht ch. V d nh cc vn v ghi nhn doanh thu, hay vic p dng gi th trng Cc thay i v l do thay i cc chnh sch k ton Vic p dng i vi cc chun mc k ton mi
1.3.4.Mc tiu chin lc ca doanh nghip Mc tiu v chin lc ca doanh nghip c ra nhm mc ch p ng nhng tc ng t yu t ngnh, t h thng lut php v chun mc, v cc yu t bn ngoi khc. Do vy, mc tiu v chin lc ca doanh nghip c th thay i theo thi gian. Vic la chn v p dng cc mc tiu v chin lc c th dn n cc ri ro trong kinh doanh cho doanh nghip. Ri ro kinh doanh bt ngun t nhng thay i , s
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phc tp hay khng nhn ra s cn thay i trong hot ng kinh doanh hng ngy ca doanh nghip. V d nh: tht bi trong vic a ra sn phm mi, hay vic a ra sn phm mi dn n nhng ri ro v trch nhim hay uy tn ca doanh nghip, hay nhng rng buc v ngha v ti chnh. Mc d ri ro kinh doanh s tc ng ln BCTC, KTV s khng phi chu trch nhim nh gi tt c cc ri ro kinh doanh, bi v khng phi tt c cc ri ro kinh doanh u dn n ri ro ca sai st trng yu. 1.3.5.Cch thc nh gi ca lnh o v cc bn quan tm i vi hot ng kinh doanh ca doanh nghip Cp qun l v nhng ngi quan tm thng nh gi hot ng kinh doanh ca doanh nghip xem liu doanh nghip c t c mc tiu ra hay khng. Vic nh gi ny to p lc cho doanh nghip phi hon thnh cc tiu ch c a ra bng cch kinh doanh sao cho c hiu qu theo phng hng t ra hoc bng cch c tnh lm sai cc con s trong BCTC Do vy, KTV phi nh gi c cc mc tiu m doanh nghip phi p ng, v cc mc tiu c to p lc cho doanh nghip trong vic dn n cc ri ro ca sai st trng yu. nh gi cc p lc m doanh nghip gp phi, KTV c th s dng cc tiu ch nh gi t cp qun l doanh nghip nh: Cc tiu ch trng yu v tnh hnh kinh doanh ( ti chnh v phi ti chnh). Cc phn tch v hot ng kinh doanh trong cc giai on. Cc phn tch v ngn sch, d bo, sai s v cc bo co nh gi cho cc cp khc nhau. Cc nh gi v kt qu hot ng ca nhn vin, cng nh cc chnh sch thng pht.
1.4. Cc vn cn xem xt khi nh gi ri ro tim tng [2]

1.4.1.Bn cht cng vic kinh doanh ca khch hng
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[2] A.A.Arens &J.K.Loebbecke (2000), Kim ton-Auditing,188-191.
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Ri ro tim tng i vi mt s ti khon nht nh b nh hng bi bn cht cng vic kinh doanh ca khch hng. V d c kh nng ln hn v hng tn kho lc hu mt x nghip sn xut hng in t so vi mt x nghip luyn kim. Tng t, cc khon n phi thu mt cng ty cho vay nh c kh nng thu hi thp hn cc khon n phi thu ngn hng. Ri ro tim tng c kh nng khc nhau nhiu nht gia cc doanh nghip i vi cc ti khon nh tn kho, cc khon phi thu, ti sn c nh. Bn cht cng vic kinh doanh khch hng s c t hoc khng c nh hng n ri ro tim tng i vi ti khon nh tin mt, phiu n, vt th chp phi tr. 1.4.2.Tnh lim chnh ca Ban qun tr Khi Ban qun tr b khng ch bi mt hoc mt s t c nhn thiu lim chnh, kh nng cc BCTC b bo co sai nghim trng tng ln rt cao. V d, s thiu tnh lim chnh ca ban qun tr c tm thy hin din trong phn ln cc trng hp quan trng v trch nhim ca k ton vin. Thng th Ban qun tr c mt mc lim chnh hp l nhng khng th c xem l hon ton trung thc trong mt s cch x s. V d, Ban qun tr c th tr cc khon mc vn nh ph tn sa cha v bo tr trn cc bn khai thu, hoc quyt nh khng thng bo khch hng bit l nhn c hai ln thanh ton. 1.4.3.ng c ca khch hng Trong rt nhiu tnh hung, Ban qun tr c th tin tng rng s c li nu bo co sai. V d, nn Ban qun tr s nhn c tin thng theo t l li nhun th c th c xu hng bo co d li nhun thun. Tng t nu quy nh v tri khon ghi r l t l thanh ton hin hnh phi trn mt mc nht nh no , khch hng c th c gng bo co d ti khon hin hnh hoc bo co thiu n ngn hn theo mt s tin tha mn quy nh . Nu Ban qun tr thiu tnh trung thc th h c th v mt s ng c nht nh m lp BCTC sai. 1.4.4.Kt qu ca nhng ln kim ton trc
Bi tp chuyn
Nhm N01
Nhng sai s c tm thy trong ln kim ton ca nm trc c kh nng cao s xut hin tr li trong ln kim ton nm nay. iu ny l v rt nhiu loi sai s c bn cht h thng, v cc t chc thng chm chp trong vic tin hnh cc thay i loi tr chng. 1.4.5.Hp ng ban u vi hp ng gia hn Cc KTV s thu thp c kinh nghim v kin thc v kh nng sai st sau khi kim ton khch hng trong vi nm. Hu ht KTV xy dng mt mc ri ro tim tng cao trong nm u tin kim ton v gim dn trong cc nm sau khi h c kinh nghim. 1.4.6.Cc bn i tc lin quan Cc nghip v kinh t gia cng ty m v cng ty con v cc nghip v gia Ban qun tr vi n v st nhp l cc v d v cc nghip v kinh t gia cc bn i tc c lin quan. Nhng nghip v ny khng xy ra gia hai thnh phn c lp vi nhau, do c kh nng rt ln tn ti cc bo co sai ca h m iu ny s khin ri ro tim tng tng 1.4.7.Cc nghip v khng thng xuyn Cc nghip v khng thng xuyn i vi khch hng c nhiu kh nng b vo s sai hn l cc nghip v hng ngy. V d nh cc khon thit hi do chy, mua bt ng sn ln v cc hp ng thu. 1.4.8.Phn xt cn thit phn nh chnh xc cc s d ti khon v cc nghip v kinh t Rt nhiu s d ti khon v phn xt ca Ban qun tr cn c c tnh. V d mc d phng khon phi thu kh i, hng tn kho lc hu, trch nhim i vi cc khon thanh ton c bo hnh, cc khon d phng thit hi cho vay ca ngn hng hoc cc nghip v sa cha ln, thay th ti sn
Bi tp chuyn
Nhm N01
Vic vo s ng n nhng khon mc ny i hi c kin thc ln k nng v bn cht ca khon mc v l thuyt k ton lin quan. Ri ro tim tng gn lin vi cc s d ti khon v cc nghip v trng yu lin quan vi nhiu phn xt th hu nh lun lun cao. 1.4.9.Tnh nhy cm vi s tham KTV phi quan tm n ri ro ca kh nng tham trong nhng trng hp tng i d chuyn i ti sn ca cng ty qua s dng ca c nhn. l trng hp khi tin, cc loi chng khon, hoc hng tn kho c tnh th trng cao khng kim sot c cht ch. Khi kh nng tham cao, ri ro tim tng tng. 1.4.10.S tin ca s d ti khon KTV thng cho rng cc ti khon c s d bng tin ln sai st nhiu hn so vi ti khon c s d bng tin nh; do ri ro tim tng v nhiu bng chng hn th thch hp. V d, KTV thng mt nhiu thi gian hn kim ton hng tn kho so vi bo him cha hng v hng tn kho c kh nng tn ti sai st trng yu hn. 1.4.11.Quy m tng th Quy m tng th da trn cc khon mc trong tng th. Quy m tng th thng lin quan cht ch vi gi tr bng tin ca mt s d, nhng quan trng c xem l mt yu t ring bit. Ni chung, d kin c nhiu sai st tn ti trong mt tng th ln hn so vi mt tng th nh hn l iu hp l, do ri ro tim tng cao l thch hp. 1.4.12.Cu to tng th Cc khon mc c bit to thnh tng th cng thng nh hng n qu trnh c tnh ca KTV v sai st trng yu. V d, hu ht KTV s s dng mc ri ro tim tng cao i vi cc khon phi thu khi hu ht cc khon qu hn ng k so vi khi ng hn. Tng t kh nng i vi sai st trong hng tn kho mi c mua vo trong vi thng. Cc nghip v kinh t i vi cc cng ty con, cc khon tin do nhn vin n, cc khon chi tr tin c th tr bng tin mt, v cc khon phi thu ang lu hnh vi
Bi tp chuyn
Nhm N01
thng l v d v nhng trng hp i hi mc ri ro tim tng cao hn v do cuc iu tra c quy m ln hn, v thng c kh nng sai st cao hn so vi nhng nghip v c tnh tiu biu nhiu hn.
1.5. Qu trnh nh gi ri ro tim tng

Khi nh gi ri ro tim tng, mt s yu t nh tnh lim chnh ca Ban qun tr s nh hng n nhiu hoc tt c cc b phn, trong khi nhng yu t khc nh cc nghip v khng thng xuyn, s ch nh hng ti cc b phn c th. Mc d ngnh ngh khng xy dng cc chun mc hoc s ch o thnh lp ri ro tim tng, nhng cc KTV thng bo th khi tin hnh nhng qu trnh nh gi trn. Hu ht , KTV chc chn s thnh lp mc ri ro tim tng vo khong trn 50% , c trong trng hp tt nht, v mc 100% khi c bt k, kh nng hp l no ca cc sai st ng k. V d , gi s tt c cc yu t trong cuc kim ton hng tn kho ch r l ri ro tim tng nh ngoi tr i vi quy m c bit ln ca s d ti khon lin quan vi ti sn lu ng. Rt nhiu KTV chc chn s xy dng ri ro tim tng mt mc tng i cao i vi tng mc tiu kim ton ca hng tn kho trong trng hp ny.
1.6. Cc th nghim p dng trong kim ton

1.6.1.Vai tr cc th nghim Khng nh cc nh gi ban u ca KTV v kim sot ni b cng nh tm hiu cc hn ch trong HTKSNB . Xc nh nhng s liu v ri ro hay nh hng ca chng n hot ng. Thu thp bng chng cho cuc kim ton. Th nghim kim sot (TOC) : l nhng th tc kim ton nhm xc nh s hiu qu ca vic thit k v hot ng ca th tc kim sot.
1.6.2.Cc loi th nghim -
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Nhm N01
Th nghim c bn trn nghip v (TOT): cung cp bng chng v cc yu t cu thnh ti khon v nhng vn khc c lin quan. Th nghim chi tit trn s d (TOB) : cung cp bng chng v cc yu t cu thnh ti khon v nhng vn khc c lin quan. Cc th tc tm hiu HTKSNH. Cc th tc phn tch.
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Bi tp chuyn
Nhm N01
CHNG 2 : PHN TCH NHNG VN C MC RI RO TIM TNG CAO I VI DCH V VN CHUYN KHCH HNG CA VIETNAM AIRLINES
2.1. GII THIU KHI QUT V VIETNAM AIRLINES 2.1.1. Lch s hnh thnh v pht trin ca cng ty
Tng Cng ty HKVN c thnh lp ln th nht theo Quyt nh s 225/CT ngy 22/8/1989 ca Ch tch hi ng B trng, l mt n v kinh t quc doanh c t chc theo iu l lin hip X nghip, trc thuc Tng cc HKDD Vit Nam. Ngy 20/4/1993, theo Quyt nh s 745/TCCB-L ca B trng B giao thng vn ti, VNA c thnh lp, trc thuc Cc HKDD Vit Nam, v c thnh lp li theo Quyt nh s 441/TTg ngy 22/8/1994 ca Th tng Chnh ph. Tng Cng ty HKVN c thnh lp ln th hai theo Quyt nh s 328/TTg ngy 27/5/1995 ca Th tng Chnh ph, hot ng theo iu l t chc v hot ng c Chnh ph ph chun ti Ngh nh s 04/CP ngy 27/01/1996. T thng 5/1996, Tng Cng ty HKVN chnh thc i vo hot ng. L mt Tng Cng ty Nh nc c quy m ln, ly VNA lm nng ct v bao gm cc n v thnh vin c quan h gn b vi nhau v li ch kinh t, ti chnh, cng ngh, thng tin, o to, nghin cu, tip th, hot ng trong ngnh hng khng. Vic thnh lp Tng Cng ty HKVN l mt bc chuyn ln v t chc ca Ngnh HKDD Vit Nam nhm p ng yu cu i mi ca t nc, to iu kin xy dng mt hng HK mnh, vn ln ngang tm cc hng hng khng trong khu vc v trn th gii. K t khi c chnh sch i mi, m ca v hi nhp vi quc t ca ng v Nh nc, ngnh HKDD ni chung v VNA ni ring c nhiu c hi v iu kin pht trin. VNA pht trin nhanh i bay vi cc my bay th h mi, hin i. M rng cc ng bay mi, c bit l cc ng bay quc t. M rng quan h hp tc quc t vi nhiu
Bi tp chuyn
Nhm N01
hng Hng khng, k kt hp ng vi nhiu i l v tng i l du lch trn th gii. a dng ho cc loi hnh dch v v nng cp tiu chun dch v ca VNA v cc dch v thng mi phc v cc hng hng khng quc t. HKVN vi tn giao dch quc t l VNA ngy cng tr nn quen thuc vi ngi dn Vit Nam v khch nc ngoi. Tn ng k chnh thc: Tng Cng ty hng khng Vit Nam. Tn giao dch quc t: VIETNAM AIRLINES COMPANY LIMITED. Tng Cng ty HKVN c thnh lp theo quyt nh s 328/TTg, ra ngy 27/5/1995 ca th tng chnh ph v ngh nh s 04/CP ngy 27/01/1996 ca chnh ph ph chun iu l t chc v hot ng ca tng Cng ty. B k hoch v u t cp giy chng nhn ng k kinh doanh s 110824 vo ngy 15/3/1996 ti H Ni. Vn iu l: 8.942.000.000.000 ng (bng ch: Tm nghn chn trm bn mi hai t ng). Tr s : S 200 Nguyn Sn, P.B , Q.Long Bin, H Ni, Vit Nam in thoi: (84-4) 38732732 Fax: (84-4) 38272291 Website: http://www.vietnamairlines.com Biu tng: Bng sen vng v cm t Vietnam Airlines, c cp Giy chng nhn ng k nhn hiu hng ha s 30628 theo Quyt nh s 1431/QNH ny 03 thng 4 nm 1999. Ngnh ngh kinh doanh Vn ti hng khng i vi hnh khch, hnh l, hng ho v bu kin trong v ngoi nc. Bay dch v. Sa cha my bay, sn xut, sa cha trang thit b hng khng. Sn xut thc phm, hng tiu dng.
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Nhm N01
Kinh doanh hng thng nghip, xut nhp khu, xng du, bt ng sn. Vn ti mt t, du lch, khch sn. In, qung co. T vn, u t. Kho st, thit k, xy dng. o to, cung ng lao ng. Cho thu ti sn. Kinh doanh cc ngnh ngh khc theo quy nh ca php lut.
Vi vic gia nhp Hip hi vn ti hng khng quc t (IATA) nm 2006 v l hng hng khng u tin ca ng Nam c kt np thnh vin ca Lin minh hng khng ton cu SkyTeam nm 2010, VNA nh du qu trnh hi nhp quc t thnh cng, xy dng nn mt thng hiu ln, giu sc cnh tranh ca t nc, l cu ni a vn ha Vit Nam n vi th gii. 2.1.2. C cu t chc ca cng ty Ban lnh o tng cng ty Hng Khng Vit Nam Ch tch Hi ng thnh vin: Tng gim c: Ph Tng gim c ng Phm Vit Thanh ng Phm Ngc Minh ng Phan Xun c ng Nguyn Vn Hng ng L Hng H ng Trnh Hng Quang ng Dng Tr Thnh ng Trnh Ngc Thnh ng Nguyn Ngc Trng
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Bi tp chuyn
Nhm N01
C cu t chc ca VNA thin v m hnh truyn thng theo kiu kim t thp (l c cu vi mt im nh, mt vi c quan chc nng trung gian v nn tng c gn vi th trng). Ti cc v tr cao nht ca Cng ty l Tng Gim c v mt s ph Tng gim c ph trch theo tng khi. H l nhng chuyn gia c o to v c kinh nghim trong cc lnh vc sn xut, kinh doanh, ti chnh, v th trng. Nhim v ca nhm lnh o cao cp l iu hnh hot ng. Mt nhm ngi lnh o cc cp trung gian khc (ban, ngnh) s chuyn cc quyt nh ca lnh o cp cao thnh cc hng dn, iu l, chnh sch xung cc b phn trc tip hot ng kinh doanh. Ngi ph trch cc b phn ny chuyn cc mnh lnh n cc nhn vin cp di. Cui cng thng tin phn hi t khch hng hay th trng c chuyn ngc li theo trnh t ca tng cp qun l.
S 1.1: Cu trc s phi thuc theo kiu m hnh kim t thp Qua s 1.1 cho thy tc x l thng tin rt chm do c qu nhiu cp trung gian trong khi nhng ngi tuyn u khng c giao y quyn hn. iu ny lm cho nhiu vn pht sinh nu vt qu quyn hn s khng c gii quyt v n s c chuyn ln cp cao hn xem xt, thm ch n b lng qun u trong khi sc p ca khch hng hay th trng ngy cng cao i vi nhng ngi tuyn u. Thc t cho thy nhiu vn pht sinh trong qu trnh c xt vi khch hng, vi th trng th ch c nhng ngi tuyn u mi hiu su sc v n, v nu nhng vn li hnh trnh
Bi tp chuyn
Nhm N01
qua cc cp trung gian xa ri thc t theo l trnh thng tin truyn thng xem xt gii quyt, c l kt qu tt yu xy ra l c khng t nhng quyt nh thiu chun xc, uy tn v hnh nh ca Hng b gim st, thi c kinh doanh b tut khi tm kim sot, v v tnh to iu kin cho mm mng thiu trch nhim i vi Cng ty. Hn ch ln nht ca c cu t chc truyn thng trong mi trng kinh doanh hin i mang tnh ton cu l gnh nng x l cc vn ny sinh trong qa trnh kinh doanh ca cc b phn tuyn u v cc chi nhnh ti cc th trng c dn ln vai mt nhm ngi lnh o cp cao ca Hng. Trong khi ng ra nhng vn pht sinh cn phi c gii quyt ngay lp tc ti ni pht sinh ra chng, th nhng b phn tuyn u v cc chi nhnh ti cc th trng li ngi ch cc quyt nh thc hin. iu ny khng nhng khng mang li hiu qu kinh doanh khng ca VNA, m cn nh hng n hiu qu kinh doanh ca cc hng hng khng c quan h hp tc vi VNA. Nh vy, vic iu chnh li c cu vn hnh cho ph hp vi mi trng kinh doanh hin i l rt cn thit i vi VNA hin nay, v l mt trong nhng iu kin m bo hiu qu trong kinh doanh vn ti hng khng ca VNA trn thng trng HKQT. 2.1.3. Cc i tc hng khng Nhm p ng nhu cu i li ca hnh khch,VNA v ang v tip tc m rng quan h hp tc vi cc hng hng khng khc trong khu vc v trn th gii. Thng qua cc quan h hp tc ny, VNA n lc p ng tt hn nhu cu a dng ca hnh khch i ti cc im n trn ton cu. Cc i tc trong lin minh SkyTeam: Air France, Czech Airlines, Alitalia,Korean Air, China Southern Airlines, Royal Dutch Airlines, Delta Airlines. Cc i tc khc: Japan Airlines, China Airlines, Cathay Pacific, Qantas Airways, Philippines Airlines, Garuda Indonesia, Lao Airlines, Cambodia Angkor Air, Israel Airlines, Etihad Airways.
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Nhm N01
2.2. PHN TCH CC RI RO TIM TNG I VI DCH V VN CHUYN KHCH HNG CA VIETNAM AIRLINES Ri ro tim tng 1: Nhn vin hng khng
A. Thc trng
Do c th ngnh hng khng i hi nhn vin trnh cao, chi ph o to v chi ph lng ln. Cng vo ngnh hng khng Vit Nam cn ang kh non tr, i ng phi cng rt khan him, trong nm 2011 vi i tu bay gn 70 chic, VNA cn khong 700 phi cng nhng phi i thu ti hn 300 ngi nc ngoi. D cng tc tuyn chn, o to ang c y mnh vi s thnh lp ca Cng ty Bay Vit nhng theo d bo, vi tc tng trng i tu bay trn 20%/nm, trong 10 nm ti, VNA vn cha th chm dt vic thu phi cng ngoi. Vi mc lng trung bnh t 150-200 triu, v c th hn nu phi cng vt s gi bay quy nh ( s gi bay di 500 gi mc lng 5000USD/thng, vt 500 gi mc lng 8000USD/thng) dn ti vic phi cng c th gian ln s gi bay hng mc lng cao. c bit, nm 2011 xy ra s vic mt phi cng ngoi khai gian gi bay hng mc lng cao. Ngoi phi cng, trn mi chuyn bay vai tr ca cc tip vin cng khng km phn quan trng. H l nhng con ngi Vit Nam u tin trong con mt bn b th gii, chnh v th, thi v cch ng x ca tip vin rt c bo gii quan tm. Thc t trong nhiu nm i ng tip vin hng khng b phn nh rt nhiu v cch hnh x, thi phc v. Mi cho ti nm 2013, ti cng vn 2849/BGTVT-VP, B GTVT yu cu Tng cng ty HKVN v cc hng hng khng phi xy dng k hoch vn chuyn ph hp vi nhu cu th trng; ng thi ph bin, qun trit n ton th i ng tip
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Nhm N01
vin hng khng v s cn thit i vi nhu cu ci thin v nng cao thi phc v ca tip vin hng khng v cht lng dch v trn cc chuyn bay T cc vn nu trn, chng ti nhn thy c th xy ra ri ro tim tng trong cng tc tuyn dng. Do , KTV cn xem xt mc tiu kim ton l hiu qu v hiu lc qu trnh tuyn dng nhn vin hng khng: Tuyn dng : Vt qua cc vng xt duyt h s, thi tuyn phng vn, sau s o to v hun luyn. i vi tip vin ch ti ngoi hnh, k nng giao tip, kin thc vn ha x hi, cn phi cng ch trng ti k nng v s gi bay. Ch i vi phi cng ngoi cn xem xt l lch bay v n v mi gii tuyn dng. Bn cnh cn cn c quy nh v nhn vin hng khng ti chng IV, Lut hng khng (2006) v k ton chi ph lng, bo him hng khng, vic p dng t gi hi oi.
B. Sai phm tim tng

Ta nhn thy, vi yu cu tuyn dng v ngoi hnh, sc khe, bng cp, chi ph o to ln nn mc lng ca nhn vin hng khng cng rt cao. iu ny dn n c ngi tuyn dng v ngi d tuyn u v mc ch ca mnh m gian ln .Ngi d tuyn khng iu kin s dng quan h hoc tin bc chy vic, ngi tuyn dng th li dng chc quyn, thng qua qu trnh tuyn dng tham nhng. Ngi tuyn dng c th gim bt cc chi ph trong qu trnh tuyn dng v o to nh c s vt cht t chc thi tuyn, qu trnh kim tra vic li th, thu chuyn gia gim nh nhng vn ghi nhn y trn s sch khon chi ph qun l doanh nghip 642 v khon mc tin i ng . T dn ti sai st trong bo co kt qu kinh doanh (chi ph qun l doanh nghip tng). ng nhin khon ph ny s chy vo ti mt s c nhn. H c th nhn hi l, hoc thc hin qu trnh xem xt tuyn dng khng cn thn. Vic nhn hi l gy nn nhng tc ng xu c tnh cht dy chuyn khi tuyn
Bi tp chuyn
Nhm N01
dng nhn vin khng trnh , v nu tuyn phi cng vi s gi bay cha t chun s dn ti chi ph lng ca phi cng tng thm ( Khi chnh lch mc lng gia cc phi cng c s gi bay khc nhau kh ln), m lng phi cng tnh theo USD, theo phn tch ri ro v t gi, khi t gi tng cng khin doanh nghip mt mt mt lng ngoi t ng k. Khi chi ph lng tng s dn ti cc sai st trn ti khon phi tr ngi lao ng, phi tr phi np khc trn bng cn i k ton. Ngoi ra, do chi ph nhn cng l mt yu t cu thnh nn gi thnh hng ha dch v, dn ti khon mc gi vn hng bn c th sai st, tc ng ln bo co kt qu kinh doanh. V tip vin hng khng, nu qu trnh tuyn dng khng din ra nghim tc v cn thn, VNA s phi tn km cc chi ph o to hn (tng chi ph qun l doanh nghip) v gp bt li trong cnh tranh vi cc hng hng khng khc (Bi v hin nay ngoi cnh tranh v gi, dch v th tip vin cng rt quan trng).
C. Mt s bng chng cn thu thp

Cc bng chng ch yu kim tra v qu trnh tuyn dng nhn lc, k thut thu thp cc bng chng nh sau: Kim tra Kim tra cc giy t, h s ca phi cng, Hng yu cu phi cng ng tuyn phi b sung mt s giy t bao gm chng nhn v bng cp do Cc Hng khng VN nc cp bng li xc nhn, chng ch loi tu bay cng cn c xc nhn ca lp hc chuyn loi m phi cng tham gia. Ngoi ra, i tng xt tuyn cng cn c giy t xc nhn ca hng hng khng trc y tng lm vic. Xem xt cc bo co, giy t lm vic v kt qu theo di, kin ngh kim ton trong h s kim ton ln trc; xem xt ti liu k hoch nhn s, chnh sch v th tc tuyn dng. Kim tra n v mi gii tuyn dng phi cng ngoi, gi th xc nhn ti nc cp php phi cng ngoi nu c nghi vn.
Bi tp chuyn
Nhm N01
Phng vn Thc hin phng vn cc on trng v quy trnh tuyn dng, th tc kim tra phi cng v tip vin trong qu trnh tuyn dng, so snh vi nhng g quan st c Phng vn tip vin v vn ha du lch Vit Nam v mt s nc, cc dch v trn chuyn bay
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Ri ro tim tng 2: S thay i t gi

A. Thc trng
Trong cc nm gn y, VNA lin tip vay di hn bng ngoi t mua ng c, my bay, thu phi cng nc ngoi, thanh ton chi ph mua nhin liu bng ngoi t Mt khc, nm 2011, t cc chnh sch ca Ngn hng nh nc (tng t gi, tng d tr ngoi hi), nh hng ca cn cn xut nhp khu, lm pht khin cho t gi tng v bin i bt thng. T c th dn n nhiu sai st, gian ln trong vic hch ton v x l chnh lch t gi. Do vy, KTV cn tp trung vo mc tiu nh gi v chnh xc: nh gi: S dng t gi hch ton k ton trong cc giao dch bng ngoi t v x l cc khon chnh lch t gi c ng vi chun mc, ch k ton. Chun mc k ton s 10: nh hng ca vic thay i t gi hi oi v thng t km theo (105, 161). Ch k ton doanh nghip theo quyt nh s 15/2006/Q-BTC ban hnh 20/03/2006. Thng t 201/2009/TT-BTC hng dn x l cc khon chnh lch t gi trong doanh nghip. Thng t 13/2011/TT-NHNN Quy nh vic mua, bn ngoi t ca Tp on kinh t, Tng cng ty nh nc ngy 31 thng 5 nm 2011. Tnh chnh xc: Cc giao dch ngoi t ban u, cc khon chnh lch t gi phi c ghi nhn ng s tin, cc khon li, l t gi c phn b ng k.
B. Sai phm tim tng

Mc tiu nh gi: VNA c nhiu hot ng kinh doanh ti nc ngoi cng nh nhiu cc giao dch lin quan n ngoi t c trong nc v ngoi nc, do chu s chi phi ca h thng
Bi tp chuyn
Nhm N01
lut php, k ton nhiu nc nn cc vn v t gi rt phc tp, lun n cha sai st tim tng. Trong vic la chn t gi ghi nhn cc nghip v, cng ty c th s dng t gi ti ngy giao dch hoc t gi xp x vi t gi thc t ti ngy giao dch. Sai st c th xy ra l VNA p dng khng nht qun t gi trong cc giao dch, nht l khi t gi bin ng mnh m lng ngoi t ln. iu ny s nh hng ti cc hu ht cc khon mc trn bng cn i k ton v kt qu kinh doanh (v rt nhiu giao dch lin quan ti ngoi t cc hng hng khng) c th l ngnh hng khng nn thng thng khch hng t v hoc k hp ng trc v chuyn tin (bng ngoi t) sau cng ty mi cung cp dch v, theo nguyn tc ph hp v chun mc k ton s 14, ti thi im nhn tin vn cha c khon chi ph thc t no pht sinh chc chn ghi nhn doanh thu, do y l khch hng tr tin trc. Khi tng mt khon n phi tr th phi dng t gi thc t ghi nhn. Sai st s xy ra nu k ton nhm trong vic dng t gi thc t ch danh khi ghi C ti khon 131. Trong qu trnh hot ng, khi pht sinh nhu cu s dng ngoi t hp php nh thanh ton ngoi t, k qu, t cc cho cc ngha v bng ngoi t hp php th ngoi vic tun th theo chun mc, ch cng ty cn phi thc hin ng theo thng t 13/2011/TT-NHNN. Sai st c th xy ra trong trng hp cng ty s dng mt nhu cu ngoi t gi cho nhiu T chc tn dng c php khc nhau lm c s cn i thu, chi ngoi t trong thng v khng k khai chnh xc cc nhu cu s dng ngoi t hp php trong thng yu cu T chc tn dng c php gi li s ngoi t thu c t cn i nhu cu thu chi ngoi t trong thng ca cng ty. Tng t khi nh gi li cc khon mc tin t c gc ngoi t vo cui k, sai st c th l p dng khng ng t gi do B ti chnh cng b ti thi im lp BCTC, c th l nh gi thiu cc khon mc tin t, hoc nh gi cc khon vay, n c gc ngoi t c bo him bi hp ng quyn chn, hp ng mua bn ngoi t k hn, hp ng mua bn ngoi t hon i.
Bi tp chuyn
Nhm N01
Mc tiu chnh xc: Hch ton sai t gi ti thi im ghi nhn cc khon n phi tr s ko theo phn nh khng chnh xc cc khon chnh lch khi thanh ton cc khon n . c bit khi t gi thay i mnh th cc khon chnh lch t gi pht sinh t cc khon vay ngoi t c gi tr ln, cc khon khch hng tr tin trc b sai lch nghim trng. Nu VNA s dng thng t 201/2009/TT-BTC x l cc khon chnh lch t gi cha thc hin th c th sai st trong vic nh gi li cc khon mc n phi tr di han c gc ngoi t. Trong trng hp l t gi ln th c kh nng cng ty s phn b khng hp l phn chnh lch t gi gim chi ph ti chnh cho nm 2011 d hch ton tt c cc chnh lch ny vo chi ph th cng ty vn khng b l, ng thi c th dn n sai st khi cng ty khng phn b vo chi ph ti chnh cc khon chnh lch t gi m cng ty a vo 242 nhng nm trc . Nm 2011 t gi USD/VND bin ng mnh ch yu l do chnh sch ca ngn hng Nh nc. Ngy 11/02/2011 ln u tin trong lch s NHNN c quyt nh tng t gi n 9,3% i cng vi vic sit bin t 3% xung cn 1%. V ngy 29/04 S Giao dch Ngn hng Nh nc bt ng tng mnh gi mua vo USD, tnh hnh d tr ngoi t c s ci thin mnh v nhanh chng. Cui nm cc doanh nghip cn lng ngoi t ln thanh ton nhp khu v phi tr cc khon vay ngoi t ngn hn trong khi ngun cung ngoi t ca nc ta khng n nh to p lc lm tng t gi.
21000 20500 20000 19500 19000 18500 18000 17500 17000 17/08 18/08 31/12 10/02 11/02 19/04 28/04 30/06 30/09 14/12 31/12 /2010 /2010 /2010 /2011 /2011 /2011 /2011 /2011 /2011 /2011 /2011 T gi VND/USD t ngy 17/08/2010 n ngy 31/12/2011
T gi VND/USD 18544 18932 18932 18932 20693 20733 20693 20618 20628 20813 20828
Bng 2.1 : S bin ng t gi t ngy 17/08/2010 na ngy 31/12/2011[3]

GVHD : L Th Hoi Anh
[3] S liu thu thp t http://www.customs.gov.vn v http://www.vietinbank.vn
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Bi tp chuyn
Nhm N01
Vic cng ty s dng sai t gi hch ton ngoi t khng nhng lm sai lch nhiu khon mc trn bng cn i k ton nh khon mc tin, phi thu khch hng, khch hng tr tin trc, n vay di hn m cn nh hng n Bo co kt qu sn xut kinh doanh do phn nh khng chnh xc doanh thu, chi ph ti chnh. Hn na nm nay c s chnh lch t gi rt ln gia nhng thng u nm (USD/VND = 18.932) v ngy 31/12/2011 (USD/VND = 20.828), do vy nu x l cc khon chnh lch do nh gi li cc khon mc tin t c gc ngoi t cui k khng hp l v chnh xc s lm sai lch nghim trng li nhun trc thu nm 2011, v cng c th tc ng n li nhun nhng nm tip theo trong trng hp cng ty p dng thng t 201/209/TT-BTC.

Mc tiu nh gi: Phng vn K ton trng v vic tun th chun mc v ch hin hnh trong hch ton chnh lch t gi. Phn tch, so snh s d ngoi t nm nay so vi nm trc, xem xt v gii thch nhng bin ng bt thng. Kim tra nhng thng tin trn Thuyt minh BCTC v vic p dng cc quy nh v hch ton ngoi t. Mc tiu chnh xc Chn mu nghip v pht sinh vi s tin ln, bt thng, nhng nghip v xy ra trong khong thi gian t gi bin ng mnh v c bit l vo cui qu, cui nm kim tra cch tnh ton v hch ton cc khon chnh lch. Kim tra s chi tit, s ci v cc bng tng hp v vic p dng t gi cui k khi nh gi li cc khon mc tin t c gc ngoi t. i vi cc giao dch c yu t bo mt thng tin th phi kim tra y chng t, ti liu theo quy nh, yu cu ca T chc tn dng c php khi thc hin giao dch mua, bn ngoi t v bn cam kt c xc nhn ca Ch tch Hi ng qun tr, Tng Gim
Bi tp chuyn
Nhm N01
c (Gim c) ca T chc v tnh trung thc, chnh xc ca nhu cu s dng ngoi t hp php T chc tn dng c c s thc hin vic mua, bn ngoi t kim tra giao dch ghi nhn c tht v chnh xc.
GVHD : L Th Hoi Anh
Page | 34
Bi tp chuyn
Nhm N01
Ri ro ti tng 3: N n v chi ph ti chnh tng PhRi ro tim m tng: N di hn v chidi ph ti h chnh tng.
A. Thc trng Theo vn bn tr li cht vn ca b trng BTC Vng nh Hu th tnh n thi im 31/12/2011: Tng s n phi tr ca tp on kinh t, tng cng ty nh nc l 1.292.400 t ng, tng 18,9% so vi 2010. Cc tp on, tng cng ty nh nc ang hot ng ph thuc phn ln vo ngun vn vay, dn n chi ph ti chnh ln v kh nng thanh ton n n hn thp. Theo bo co ca VNA nm 2011 th n nc ngoi hin nay ca hng l 24.027 t ng (trn 115 triu USD quy i theo t gi USD/VND ngy 31/12/2011) do vay u t mua my bay mi, ng thi cn nhiu khon vay ca cc ngn hng trong nc, chng hn nh: Thng 6/2009, Techcombank cng vi HSBC v Credit Suisse cho VNA vay 120 triu USD thu mua 06 chic my bay ATR 72-500 vi thi hn l 10 nm. Thng 5/2011, OceanBank v VNA k kt hp ng vay vn mua ng c d phng cho my bay Airbus A321 vi tng gi tr hn 7 triu USD. V chiu 23/5/2011, ti H Ni, HSBC, Citibank v DBS k kt hp ng ti tr 457 triu USD cho thng v mua mi 8 my bay Airbus A321-231S. Vi tnh hnh s dng phn ln ngun vn vay mua my trong khi li sut cho vay USD trn th trng Vit Nam nm 2011 lun giao ng trn 6%, cao nht l 9%/nm (li sut cho vay USD trn th trng th gii ch t 0 0,25%) dn n chi ph li vay ln v tng ln. VNA tng cng m rng i bay v thc hin nhiu giao dch thu v mua my bay (v d thu mua Airbus A321 thng 7/2007, thu mua 6 chic my bay ATR 72500 nm 2009), n nm 2011 th hng ang hot ng vi 38/70 l my bay thu. Thc ra y chnh l vay vn di hnh thc thu ti chnh ti sn c nh, t pht sinh
Bi tp chuyn
Nhm N01
n di hn phi tr. C th thy rng n vay, n thu phi tr cng vi chi ph li vay tng ln khng nhng nh hng ng k n kh nng thanh ton n ca hng m cn c th gy ra nhng sai st trng yu trn BCTC do khng tun th ch , chun mc k ton s 6 v s 16 nn nh hng n nhng mc tiu sau: Chnh xc: Cc khon n di hn, n ngn hn v chi ph li vay pht sinh c ghi nhn chnh xc s tin. Trnh by v cng b: Cc khon n di hn phi c phn loi, trnh by ng n v khai bo y cc khon vay ca bn lin quan v nhng cam kt trong hp ng vay di hn. B. Sai phm tim tng Nguyn nhn l do thu thm my bay hot ng lm tng n thu, mua nhiu my bay bng vn vay tng n vay di hn, ng thi li sut vay ngoi t nm 2011 tng lm tng chi ph ti chnh. iu ny dn n cc ri ro tim tng i vi BCTC nh sau. Chnh xc: i vi giao dch phc tp nh thu ti chnh th rt d dn n vic ghi nhn khng chnh xc gi tr ca n phi tr di hn, cc khon n di hn n hn tr v chi ph li thu. V vy khi nhn ti sn phi cn c vo cc tha thun trong hp ng v trong tng trng hp c th nh n phi tr bng gi tr hp l, n phi tr c xc nh theo gi mua c thu hoc gi mua khng c thu. Nu sai st trong ghi nhn n phi tr di hn s dn n sai st trong vic xc nh chi ph li thu v cc khon n di hn n hn tr cho nin k tip. VNA c nhiu khon vay di hn bng ngoi t c gi tr ln vi nhiu ngn hng nn vic m bo tnh chnh xc trong hch ton i vi cc khon vay bng ngoi t i hi phi tun th nhiu quy nh theo ch v cc chun mc k ton. iu ny c th dn ti sai st trong qu trnh ghi nhn.
Bi tp chuyn
Nhm N01
Nu khng tun th cc quy nh th nhng sai st trn cc khon mc N phi tr, Li nhun ca BCTC l kh trnh khi, ng thi n nh hng n k hoch chi tr, c th thanh ton n khng ng thi hn cam kt v pht sinh cc khon n qu hn. Trnh by v cng b: Nhiu khon vay ca VNA do BTC ng ra bo lnh, do vy khi trin khai k hoch vay di hn th hng phi bo co v tnh hnh thu hi vn, m bo hiu qu u t, k hoch chi tr, v cc cam kt khc trnh Th tng ph duyt. ng thi hin ti hng c nhng khon vay, n di hn i vi Techcombank v VALC (Vietnam Aircraft Leasing Company Cng ty c phn cho thu my bay Vit Nam). Khi trnh by BCTC th phi tch bit n ngn hn, n di hn ng thi phi khai bo r rng cc cam kt v cc giao dch vi cc bn lin quan, nu khng s khng tun th mc tiu trnh by v cng b dn n BCTC s khng phn nh tnh hnh ti chnh ca cng ty. C. Mt s bng chng cn thu thp Tnh chnh xc: Da vo Bng cn i k ton, cc s ci v cc bng tng hp chi tit n di hn v chi ph li vay so snh s d n vay u nm v cui nm; chi ph li vay nm nay vi nm trc, pht hin nhng im bt thng, tm hiu nhng nguyn nhn v gii thch bin ng nhm pht hin nhng vn c th nh hng n BCTC. Gi th xc nhn n tt c cc ngn hng m cng ty vay vn nhm xc nhn v ngy vay, thi hn tr, s d cui k, li sut, ngy tr li c bit i vi cc hp ng tn dng c bo lnh bit c s hin hu, quyn v ngha v phi tr ca cng ty i vi cc khon vay . Kim tra chi ph li vay: Sau khi nhn c phn hi, KTV xem xt tnh hnh tr li vay trn th xc nhn, kim tra cc chng t thanh ton nh giy bo c, bng sao k ca ngn hng, hp ng vay v i chiu vi s chi tit li vay v s pht sinh, tnh chnh xc ca chi ph li vay v s hin hu, y v ngha v ca cc khon vay.
Bi tp chuyn
Nhm N01
Xem xt hp ng thu ti sn sau kim tra tnh ton, phn b n thu di hn n hn tr v li thu trn bng phn b n, li thu v cc s chi tit. i chiu s liu s chi tit vi s ci v BCTC. Trnh by cng b Kim tra vic trnh by v cng b i vi cc khon n di hn: Xem xt vic phn loi cc khon vay ngn hn v di hn, n di hn v n di hn n hn tr; Kim tra vic cng b cc giao dch vi cc bn lin quan chng hn nh cc khon vay di hn ca Ngn hng Techcombank, n thu di hn vi VALC.
GVHD : L Th Hoi Anh
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Bi tp chuyn
Nhm N01
Ri ro tim tng 4: Chi ph nhin liu tng

A. Thc trng:
Nm 2010, VNA cng b doanh thu t khong 36.265 t ng, tng 47,3% so vi nm 2009 nhng cng li nhun trc thu khong 350 t ng; nm 2011, VNA t khong 48.000 t ng doanh thu. T nm 2009 2011 th doanh thu ca VNA tng lin tc nhng trn thc t th tnh trng kinh doanh khng hiu qu ca cc ng bay ni a n lc bo ng, kinh doanh hng khng l nhiu hn li do chi ph ca mi chuyn bay qu cao. Thng 12/2011, BTC cng ra quyt nh tng gi trn v my bay theo xut ca VNA cng vi cc hng hng khng ni a. Chi ph nhin liu chim t trng 37% tng chi ph khai thc ca VNA, do nh hng ca khng hong ti chnh th gii v suy thoi kinh t ton cu cng nhng bin ng chnh tr cc nc vng Vnh v Bc Phi, gi du xng du th gii tng cao lm gi mua nhin liu bay tng ln tng ng v kt qu l chi ph nhin liu bay nm 2011 l 17.554,5 t ng, tng 58% so vi nm 2010 trong khi doanh thu ch tng khong 32%. Ta c th thy rng chi ph nhin liu c nh hng trng yu n gi thnh dch v, t n nh hng n doanh thu v li nhun ca cng ty, do vy nu nh vic ghi nhn v tng hp chi ph nhin liu c sai st th nh hng n mt s mc tiu lin quan n BCTC nh: Pht sinh, y : Cc khon chi ph thc s pht sinh v c ghi nhn y . Chnh xc: Cc khon chi ph c ghi nhn v tnh ton ng s tin.
B. Sai phm tim tng

Nhin liu ca VNA l do mua trong nc (Vinapco cung cp) v nhp khu. Nm 2011, do gi xng du th gii tng cao lm gi bn xng JET A1ca Vinapco tng ln
Bi tp chuyn
Nhm N01
tng ng. i vi nhin liu nhp khu th hng phi chu thu nhp khu 12% ng thi phi b ra chi ph vn chuyn, kho bi cao hn v p lc thanh ton bng ngoi t do t gi v li sut vay ngoi t vn cao v bin ng mnh, do chi ph nhin liu tng nn li nhun ca cng ty b nh hng rt nghim trng. Phn tch nh hng n BCTC: u tin, do chi ph nhin liu v t gi tng nn s d bng tin khon mc chi ph nhin liu rt ln, iu ny s dn ti kh nng sai phm tim tng trong vic ghi nhn. Vi a s chi ph nhin liu ca VNA c cung cp bi cng ty con l Vinapco, iu ny rt d xy ra sai phm theo mc ch ca VNA. C th VNA s mua nhin liu vi gi r hn so vi hng khc ct gim chi ph, t gim gi thnh. Hoc khai khng cc chi ph nhin liu v yu cu Vinapco lp ha n gi. Bn cnh , cc loi my bay sau mt thi gian s dng c th b hao mn hoc li thi, v th s tiu tn nhin liu s khc nhau, khi , xy ra kh nng vic ghi nhn chi ph nhin liu gia my bay c v mi khng theo st thc t. Theo s ch o ca chnh ph, VNA s gim gi v cho cc ng bay a cng dn Nht Bn v Libya v nc, cng vi chi ph nhin liu tng nn VNA phi chp nhn kinh doanh thua l. Nhng do s km minh bch trong thng tin, s rt kh kim tra xem con s bo l ny c thc s chnh xc hay khng. S nhp nhng gia hai yu t mu thun c th dn ti sai st trong khon mc chi ph nhin liu. Khc vi cc ngnh kinh doanh khc, chi ph nhin liu bay ngnh hng khng khng ch cu thnh nn gi thnh dch v m cn nh hng ti thu nhp khu, cc khon chi ph bo v mi trng v s p dng t gi hi oi trong cc giao dch. V vy, vic hnh ton v ghi nhn chi ph nhin liu kh phc tp, thm vo tnh hnh gi xng du nhin liu nm 2011 c xu hng tng v bin giao ng kh ln, nn c kh nng s c sai phm tim tng trong vic ghi nhn cc khon chi ph nhin liu .
GVHD : L Th Hoi Anh
Page | 40
Bi tp chuyn
Nhm N01
Bng 2.2: n gi nhp khu xng du nm 2010, 2011[4] Khi c s sai st ny, theo phn tch trn s nh hng ti cc khon mc hng tn kho, thu xut nhp khu, cc loi thu mi trng trn bng cn i k ton v cn nh hng ti khon mc gi vn hng bn, li nhun v thu thu nhp doanh nghip trn bo co kt qu kinh doanh. Ngoi ra, chi ph nhin liu tng dn ti kh nng mt s i tng c hnh vi tham ti sn bng cch bin th nhin liu em bn. iu ny s nh hng ti khon mc hng tn kho trn bng cn i k ton ca doanh nghip. Pht sinh, y : Nm 2011 cng xy ra cc cn bo s 2, s 3, s 5 v nh hng ca sng thn Nht bn, khin doanh nghip tiu tn thm cc khon chi ph nhin liu do phi i ng vng, do thi tit khng thun li. T , c kh nng chi ph nhin liu tng c th b bin dng thnh chi ph do thay i ng bay hoc ngc li nhm nh la cc c quan kim tra. Bn cnh , theo l trnh c phn ha VNA nm 2013, kt hp lut chng khon 2006, mt doanh nghip mun c phn ha th tnh ti thi im c phn ha khng c l
GVHD : L Th Hoi Anh
[4] Theo http://www.customs.gov.vn/lists/tinhoatdong/Print.aspx?ID=18434
Page | 41
Bi tp chuyn
Nhm N01
ly k , iu s to p lc c gng ct gim chi ph ln VNA . Do , theo chng ti c kh nng doanh nghip s khng ghi nhn y cc khon chi ph nhin liu. Sai phm ny s lm cc khon mc gi vn hng bn, li nhun , thu thu nhp doanh nghip trn bo co kt qu kinh doanh b sai lch.

Chnh xc Phng vn b phn hoch nh ng bay, xem xt h s cc chuyn bay trnh bo, cc chuyn bay ti Nht Bn xem chnh lch s gi bay vi chnh lch s tiu tn nhin liu c hp l khng. Tng hp, phn tch cc khon mc thu xut nhp khu nhin liu, thu bo v mi trng, kt hp vi t gi ti ngy giao dch cc nghip v, so snh vi chi ph nhin liu ghi nhn xem c trng khp hay khng. Kim tra vic ghi nhn chi ph nhin liu xem c chnh xc khng, c bit lin quan ti cc chuyn bay a lao ng, cng dn v nc. Pht sinh Phn tch tnh ton li chi ph nhin liu, c bit lin quan ti cc chng ng vng xem chi ph nhin liu tng do gi mua nhin liu tng hay do i ng vng.
GVHD : L Th Hoi Anh
Page | 42
Bi tp chuyn
Nhm N01
S cnh tranh v v th c quyn
Ri ro tim tng 5: S cnh tranh v v th c quyn
A. Thc trng
VNA l hng hng khng cn non tr nhng phi chu s cnh tranh bi cc hng hng khng ln trong khu vc v trn th gii. Vi dn my bay hin i, cht lng dch v tt, cc hng hng khng ni ting ang rt mun kinh doanh ti th trng tim nng vi dn s ng Vit Nam. iu ny s nh hng ti doanh thu ca VNA. Tuy b cnh tranh gay gt vi cc hng hng khng trn th gii, nhng trong nc, VNA li mang v th c quyn vi th phn trn 70% . Thc t, 2 nm tr li y, xut hin cc hnh vi lm dng v tr thng lnh tr trng nh v vic Cng ty Xng du hng khng thuc VNA b Hi ng cnh tranh pht 3,37 t ng v lm dng v tr c quyn vi phm Lut Cnh tranh trong vic ngng cung cp xng cho hng hng khng Jetstar Pacific. Ngoi ra, vic khuyn mi trn lan, gim 50% gi v trn nhiu ng bay vi thi gian di, khng khng ch gi sn khin gi v my bay khng ch c iu chnh theo cung cu m cn chu iu chnh t mt vi nh khai thc... Ri ro trong trng hp ny l VNA ang kinh doanh trong lnh vc i hi trnh qun l, k thut cng ngh cao nhng li c s bo h trong nc, v cnh tranh khc lit ngoi nc nn d dn ti tnh trng vi phm lut cnh tranh, b dnh vo cc v tranh chp kin tng lm gim uy tn, th phn. Trong trng hp ny, kim ton vin cn xem xt mc tiu nh Cc vn cn thuyt minh: Cc khon n tim tng v cc v tranh chp kin tng c c th hin y trn thuyt minh BCTC hay khng. Chnh xc: Xem xt vic tnh gi c chnh xc hay khng? C hnh vi li dng chnh sch gi cnh tranh khng lnh mnh hay khng?
GVHD : L Th Hoi Anh
Page | 43
Bi tp chuyn
Nhm N01
B. Sai phm tim tng

Trong giai on khng hong, cc hng hng khng ln ang tm kim cc th trng tim nng nh Vit Nam, chnh v th, nu VNA khng c chin lc v k nng qun tr tt, s dn nh mt th phn. Vi VNA, ang rt khan him lao ng v cn b gii, vi nhng g hin c, p lc ngnh ngh rt d dn ti nhng sai st trong chnh sch, chin lc. Ta thy nm 2010, VNA kinh doanh c li nhng nm 2011 li l, t ra nhng nghi vn v sai phm trong qun l iu hnh cng nh vic lp cc bo co ti chnh. V c tht con s l c phn nh chnh xc hay do ch quan ca ngi qun l mun gim bt trch nhim. Bn cnh , vi v th gn nh c quyn, VNA c th thao tng th trng khi ngng cung cp xng du cho cc hng trong nc, hoc gim gi (BTC khng p dng gi sn), chp nhn l gia tng th phn trong nc. trnh cc v kin tng lin quan ti gi c cnh tranh, c th VNA s c tnh tnh ton sai chi ph, p dng cc chnh sch k ton khng nht qun c th gim gi v mc chp nhn c.
C. Cc bng chng cn thu thp

Tnh chnh xc iu tra qu trnh ra chin lc v qun tr ca VNA Kim tra vic tnh gi: Xem xt cc khon mc chi ph c c tnh ton ng v hp l hay khng ( so snh vi cc vn t gi, gi nhin liu). C th tin hnh tnh ton li. Cc vn cn thuyt minh trn BCTC Kim tra phng php k ton trong nm c nht qun khng, nu khng c c trnh by trn thuyt minh BCTC hay khng ? Phng vn cc hng hng khng khc xem c xy ra cc v tranh chp kin tng vi VNA hay khng? Nu c cc vn c c thuyt minh y trn BCTC hay khng ?
Bi tp chuyn
Nhm N01
Ri ro tim tng 6: TSC hu hnh v TSC thu TC

A. Thc trng
VNA l n v kinh doanh trong lnh vc cng ngh, k thut cao, ly kinh doanh vn ti hng khng lm ch o, qua chng ng di pht trin th n nay VNA s hu mt h thng c s vt cht mi v tng i hon thin, bao gm nhng thit b cng ngh cao, phng tin vn ti hin i, tin tin nh cc thit b c chng phc v trong sn bay, h thng ng bng, sn .... Trong phi k n phng tin c th l my bay vi gi tr ln, s dng k thut cng ngh cao v c thi gian s dng trung bnh t 15 n 20 nm. n thng 12 nm 2011 th tng s my bay ca VNA l 70 chic, trong c 10 chic Airbus A320-200, 21 chic Airbus A321-231, 11 chic Airbus A320-200, 16 chic ATR 72-500,10 chic Boeing 777-200ER v 2 chic Fokker 70. Trong 70 my bay ca VNAth c n 38 my bay l i thu. Giao dch thu ti chnh l mt giao dch phc tp, trong khi trn 50% my bay l do hng i thu, nu thu nc ngoi th gi thu t , chng hn nu VNA thu 10 chic my bay ca nc ngoi trong vng 10 nm th tng s tin thu c th mua c 15 chic my bay cng loi. My bay l ti sn ny c gi tr ln, chim t trng rt cao so vi tng ti sn trn bng cn i k ton, hn na y l khon mc m vic hch ton rt kh khn nh vic xc nh nguyn gi v phn b cc chi ph nh chi ph khu hao, chi ph sa cha, nng cp, ci to, chi ph ti chnh.... Chnh v vy, khon mc ny cha ng ri ro tim tng cao c nh hng trng yu n bo co ti chnh. Trong qu trnh kim ton, KTV cn c vo cc tiu chun sau: Chun mc k ton 03: Ti sn c nh hu hnh v km theo thng t 89/2002/TT-BTC. Chun mc k ton 06: Thu ti sn v km theo thng t 161/2007/TT-BTC v 105/2003/TT-BTC.
Bi tp chuyn
Nhm N01
Thng t 203/2009/TT BTC ngy 20/10/2009 v Hng dn ch qun l, s dng v trch khu hao Ti sn c nh. V mt s mc tiu kim ton cn lu : Hin hu v quyn: Ti sn c nh c ghi chp l c tht v thuc s hu ca cng ty. nh gi, chnh xc: i vi TSC ch s hu: TSC c ghi nhn ng gi tr thun. Tnh ton v phn b ng n chi ph khu hao theo chun mc, ch k ton hin hnh.. i vi TSC thu ti chnh: Nguyn gi ban u ca c ghi nhn ng n. Tnh ton, phn b chi ph khu hao nht qun vi chnh sch khu hao i vi ti sn cng loi ca bn cho thu.
B. Sai phm tim tng

Khi mua my bay th VNA phi k hp ng, c cc tin trc v sau nh sn xut mi sn xut v giao my bay. Theo hp ng th my bay c th giao cho cng ty vo nhng thi im khc nhau trong nhiu nm sau . Do vy, ti thi im k hp ng m k ton ghi tng TSC, hoc ti nhng thi im nhn my bay ring l ghi nhn ton b gi tr ca ti sn l sai st v cha cc tiu chun ghi nhn TSC theo Chun mc 03. Trong cc giao dch thu ti chnh, cng ty c quyn kim sot v s dng ti sn thu, song y l TS thu ti chnh (212), nu hch ton nhm l 211 th s khng tun th mc tiu quyn v ngha v i vi ti sn. My bay l ti sn c gi tr ln, vic mua my bay phi c thc hin theo ng k hoch ca cng ty v phi c ph chun bi nhng ngi c trch nhim, ng thi
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Nhm N01
khi tin hnh k hp ng cho n lc a my bay vo s dng th VNA c th phi b ra nhiu chi ph lin quan nh chi ph cho qu trnh bn bc hp ng, chi ph li vay, chi ph th nghim, chi ph chuyn gia... Do vy, nu xc nh nhng chi ph hp l l khng ph hp th s dn n ghi nhn sai nguyn gi ca my bay. Tng t, trong qu trnh hot ng, hng nm hng cng b ra nhiu chi ph sa cha, bo tr my bay nng cao cht lng dch v. Nu cc chi ph ny ch nhm mc ch khi phc hoc duy tr kh nng hot ng ca my bay th khng c ghi tng nguyn gi. i vi my bay do cng ty i thu th phi cn c vo hp ng thu xc nh nguyn gi mt cch ng n. Bi v my bay l sn phm cng ngh cao, c bit i vi nhng loi my bay mi sn xut ln u tin th cng ty th kh xc nh gi tr hp l mt cch ng n lm cn c ghi nhn nguyn gi. Sai st c kh nng xy ra nh hng n nguyn gi c th l vic xc nh nhng chi ph trc tip pht sinh ban u cng nh vic xc nh gi tr hp l ca ti sn hoc gi tr hin ti ca khon thanh ton tin thu ti thiu. Vi c im ca my bay l ti sn c gi tr ln, cng ngh lun c ci tin v thi gian s dng lu di thng l 15 n 20 nm nn vn v vic p dng chnh sch v phng php khu hao s c th cha ng sai st nh phng php khu hao m cng ty ang s dng l khng ph hp, nht qun.VNA c th da vo yu t cng ngh bin i nhanh chng gim thi gian khu hao sau mt thi gian ngn s dng ti sn. Khi gi tr hao mn ly k trn bng cn i k ton s tng, bn cnh vic phn b chi ph khu hao s lm gi thnh tng, lm cc ch tiu gi vn hng bn, li nhun k ton v thu thu nhp doanh nghip hin hng tng.

Hin hu v quyn Phng vn nhng ngi c trch nhim c kim tra, xt duyt cho php mua sm ti sn, vic lp k hoch v d ton ngn sch cho vic mua sm ti sn..
Bi tp chuyn
Nhm N01
Kim tra chng t gc ca cc nghip v mua sm ti sn c nh nh hp ng thng mi, hp ng tn dng, chng t thanh ton v cc ti liu khc pht hin ti sn phi thuc s hu ca cng ty, c c xt duyt trc khi mua ti sn khng. nh gi, chnh xc Phng vn k ton trng v cc nhn vin c lin quan v vic p dng nht qun cc chnh sch v phng php khu hao. So snh s pht sinh C ca ti khon 2141, 2142 nm 2011 v nm trc xem xt bin ng, c ph hp vi tnh hnh tng, gim TSCHH hoc TSC thu ti chnh. Kim tra chi ph sa cha, bo tr nhm pht hin cc chi ph pht sinh sau ghi nhn tuy tiu chun ghi nhn tng nguyn gi nhng li c cng ty a vo chi ph sn xut kinh doanh trong k. Kim tra vic trnh by v cng b trn bo co ti chnh, trn thuyt minh bo co ti chnh v chnh sch k ton i vi ti sn c nh, bao gm nguyn tc xc nh nguyn gi, phng php khu hao v thi gian s dng hu ch. Kim chi ph khu hao ca ti sn thu ti chnh xem tnh ton chnh xc, ph hp vi yu cu ca chun mc v ch k ton hin hnh hay khng?
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CHNG 3: NH GI MC RI RO TIM TNG TRONG HOT NG CA VNA, XC NH CC PHP TH NGHIM P DNG TRONG GIAI ON THC HIN KIM TON.
3.1. NH GI RI RO TIM TNG
Qua qu trnh phn tch, chng ti xem xt ri ro tim tng trn hai phng din Trn phng din BCTC bao gm cc ri ro: Ri ro t gi tng, ri ro s cnh tranh v v th c quyn, ri ro n di hn v chi ph ti chnh tng. Nh phn tch trn, chng ti nh gi cc ri ro ny mc cao bi v cc sai phm ny nh hng ti nhiu khon mc trn BCTC. Ri ro t gi c nh gi mc cao v cc vn v t gi kh phc tp v kh kim tra. Ri ro cnh tranh v v th c quyn c nh gi cao v n lin quan ti c ch qun l ca BTC v tnh lim chnh ca Ban qun tr, bn cnh cn do yu t khch quan v yu cu nhn lc qun tr ca VNA cn rt khan him. Ri ro n di hn v chi ph ti chnh tng c nh gi mc cao v n lin quan ti nhiu nm, y cng khng phi l nm u kim ton nn sai st do ri ro ny mang li th hin s chm chp trong vic ci thin h thng ca VNA. Trn phng din s d ti khon nghip v bao gm cc ri ro: Ri ro nhn vin hng khng, ri ro chi ph nhin liu tng, ri ro lin quan n TSC hu hnh v TSC thu ti chnh Ri ro nhn vin hng khng lin quan ti tnh lim chnh v gi tr o c cu nh qun l c chng ti nh gi mc cao, bi khi tn ti vn v tnh lim chnh v gi tr o c ca nh qun th bt k vn no cng c th tn ti sai phm.
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Bi tp chuyn
Nhm N01
Ri ro chi ph nhin liu c nh gi mc cao bi y l khon chi ph c gi tr ln nht trong hot ng doanh nghip, khon mc chi ph ny cng nhy cm vi gian ln v tham Ri ro lin quan n TSC hu hnh v TSC thu ti chnh c nh gi mc cao bi v n lin quan ti trnh k thut cng ngh cao ca ngnh hng khng. c bit khi c s vt cht cha hon thin v vn u t ca VNA ch yu t i vay. Qu trnh nh gi ri ro tim tng c da trn bng cu hi sau: CU HI T gi hi oi tng: -T gi hi oi nh hng ti nhiu khon mc trong BCTC khng? -Doanh nghip c xy ra sai st lin quan ti vic p dng chun mc k ton, thng t hay cc vn bn php l khc khng? -Cui nm cc vn v lp bo co quyt ton, kha s v ghi nhn c tng t bin hay khng? -Ngoi t cc nc c bin ng bt thng hay khng? -C xy ra cc giao dch ngoi t lin quan ti nhiu t chc tn dng hay khng? Nu c, qu trnh ph duyt v s dng c kim tra gim st hay khng? Cnh tranh v v th c quyn: - C trng hp li dng v th c quyn cnh tranh khng lnh mnh khng? - Mc gi bn c c cng khai r rng khng? - Gi thay i theo ch quan ca cc mt s hng khng?
KHNG
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- Cc hng nc ngoi c chu ro cn xm nhp khng? - Trnh qun l v cht lng dch v c tha mn cc tiu chun khng? N di hn v chi ph ti chnh tng: N di hn v chi ph ti chnh lin quan ti nhiu nm? Cc khon n lin quan ti nhiu ngn hng khng? Cc nghip v thu ti chnh c phc tp khng? Chu s chi phi bi nhiu vn bn php l khng? Cc giao dch theo yu cu ca nh nc v c quan chnh ph
Nhn vin hng khng: Qu trnh tuyn dng c xy ra sai st hay khng? C xy ra cc sai phm ca nhn vin hng khng trn thc t khng? n v mi gii thu phi cng v phi cng ngoi c xy ra sai st khng? Ngi tuyn dng c quan h h hng vi ngi d tuyn?
Chi ph nhin liu tng: Xy ra trng hp tham , bin th xng du bn ra ngoi? Chi ph nhin liu c cung cp bi n v cp di? Chi ph nhin liu c lin quan ti nhiu khon mc? Cc s kin bt thng c nh hng ti chi ph nhin liu?
TSC hu hnh v TSC thu ti chnh:

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Nhm N01
Cc vn mua v thu ti sn c nh c lin quan ti nhiu nm khng? Phng php khu hao c xy ra sai st khng? (lin quan ti s nht qun v c tnh thi gian khu hao hp l) Vic mua hay thu TSC c lin quan ti nhiu khon mc, cc c tnh, cc quc gia trn th gii? Bng 3.1: Bng cu hi kim tra (phc v nh gi ri ro tim tng) Ghi ch: Cc cu hi C cho thy c kh nng tn ti ri ro tim tng mc
cao Tm li, chng ti nh gi ri ro tim tng trong hot ng ca VNA mc cao
3.2. NH GI RI RO KIM SOT

A. Gii thiu v h thng bn v trc tuyn ca Vietnam Airlines: H thng bn v ca VNA bao gm cc phng v v i l chnh thc tri di trn ton quc v bn v qua mng trn website chnh thc ca hng. Cc phng v c t ti cc thnh ph ln, l im giao dch chnh thc ca hng, i din cho hng gii quyt tt c cc vn lin quan n t ch, xut v cho khch; hon v, i v cho khch ca th trng trong nc, tr gip hon, i v ca khch xut ti th trng nc ngoi. Cng vic qun l bn v, hch ton k ton v l mt cng vic tng i phc tp. Cng vic ny c phm vi giao dch rng vi s lng khch hng ln v nhiu kiu khch hng khc nhau. Vi mi kiu khch hng th cng ty phi c nhng chnh sch bn hng khc nhau. Hn th na, cc hot ng kinh doanh ca cng ty cng phi thc hin hch ton doanh thu theo tng thng, tng qu, tng nm. Vi s lng khch hng ln nh vy th cng vic qun l thu, chi, cng n khch hng v hch ton kinh doanh l mt khi lng cng vic khng l i hi phi c s tr gip ca phn mm my tnh.
Bi tp chuyn
Nhm N01
VNA chnh thc a h thng phc v hnh khch mi vo khai thc k t ngy 16/5/2009. H thng phc v hnh khch mi l tp hp nhm cc gii php k thut ng b c thit k v pht trin bi cng ty Sabre Airlines Solutions (Hoa K ), mt trong nhng cng ty hng u trong lnh vc cung ng gii php cng ngh thng tin cho ngnh hng khng th gii. T nm 2010, VNA t chc nhiu kha o to trang b kin thc c bn v c th v nghip v t ch v xut v trn h thng phc v hnh khch mi (h thng Booking online) cho tt c nhn vin ca mnh v nhn vin i l. H thng qun l cc nghip v Hng khng (Airlines Business Computing System - ABC SYS) l sn phm phn mm tin hc duy nht c Hng khng Vit nam cho php tng tc vi h thng bn Sabre. ABC Sys c bit n nh l mt cng c phn mm bn v my bay; Phn mm qun l cng n cho cc phng v; Phn mm k ton cho trong lnh vc hng khng v du lch hu dng vo bc nht cho cc i l bn v v phng v my bay. ABC SYS cung cp mt cng c chin lc gip doanh nghip nng cao nng lc qun tr, to c kh nng cnh tranh vi s tch hp tt c qu trnh kinh doanh v ti u ho cc ngun lc doanh nghip t ngun nhn lc, vt lc, ti lc cho n h thng thng tin. H thng qun tr cc nghip v hng khng s gp phn hiu qu vo vic qun l ngun nhn lc, kim sot chi ph nhn s mt cch c hiu qu nht. Vic lm cho h thng ny hot ng c hiu qu, p ng cc yu cu qun l thng tin nhn s trn my vi tnh. Qun l d liu danh mc, d liu giao dch bin ng hng ngy mt cch nhanh chng v chnh xc l mt cng vic cc k quan trng v cp bch. ABC SYS t ng kt ni vi cc h thng bn v a d liu v h thng; tch hp vi h thng RAS ca VNA i sot d liu gip Phng v gim thiu c vic cp nht d liu cng nh tng cung tnh chnh xc ca d liu v c nhiu cng c i sot d liu thiu st vi Khch hng. ABC SYS c thit k v hot ng theo ng cc nghip v c th ca cng tc theo di ha n, cng n cc i tng nn s gip cc n v qun l in xc nh doanh thu, thng tin khch hng, cng n khch hng mt cc chnh xc v nhanh chng.
Bi tp chuyn
Nhm N01
ABC SYS c thit k ng b cc module t khch hng n vic ghi ha n, theo di cng n cng nh tch hp c h thng K khai thu nn s gip cc K ton vin cng nh nh Qun l n gin ho vic x l thng tin a ra quyt nh kinh doanh kp thi v chnh xc. H thng cng s a ra cc bo co chi tit, cc ch tiu kinh t pht sinh qua tr gip cho Ngi quyt nh mt cch nhanh chng, kp thi v chnh xc nht. Yu cu i vi nhn vin bn v ca hng v i l: Nhim v: T vn cho khch hng cc thng tin v v ni a v quc t t gi ch, tnh gi, bo gi theo yu cu ca khch hng. Lm cc th tc : t ch/ xut/ i/hon/hy v khi c yu cu trn cc h thng cp 1 m cng ty ang s dng. Qun l cc booking t ch t khi khch yu cu t n khi kt thc hnh trnh. T vn cc thc mc, phn hi ca khch hng v cc vn lin quan n v. Tham gia cc k hoch pht trin ca Cng ty c lin quan n chuyn mn v My bay. Quy nh i vi nhn vin khi s dng h thng: Nhn vin t ch phi c y kin thc t ch theo cc yu cu cng nh cc quy nh ca VNA Nhn vin t ch phi c php Gim c (hoc ngi c y quyn) cho php truy cp v t ch trn h thng. Nhn vin t ch khng c php s dng tnh nng t ch trc tuyn t ch tri php, gi ch khng, t ch vi cc thng tin sai thc t. Nhn vin t ch khng c php: S dng tnh nng t ch trc tuyn vo mc ch kinh doanh khc; S dng tnh nng t ch trc tuyn cho cc hnh ng tri php lut;
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Nhm N01
S dng tnh nng t ch trc tuyn theo cch cn tr vic s dng trang web hay tnh nng t ch trc tuyn ca ngi khc; S dng cc phng tin khc thc hin vic gi nhn thng tin trong trng hp khng s dng c tnh nng t ch trc tuyn. Cc hnh thc t v: Khch hng c th t v qua phng v ca VNA hoc t v trc tuyn. t v qua phng v ca VNA: t v trc tip: Khch hng n trc tip phng bn v my bay VNA mua v thanh ton. t v qua in thoi: Ch cn gi in thoi khch hng c th t mua v my bay theo nhu cu. Vic thanh ton din ra khi khch hng nhn c v. t v qua email: Khch hng c th gi yu cu t mua v bng hnh thc gi Email, i l s phn hi yu cu t v ca qu khchngay sau khi nhn c email. t v trc tuyn: Bc 1: Khch hng truy cp http://www.vietnamairlines.com tm kim thng tin chuyn bay ri chn chuyn bay theo lch bay c th ca VNA, chn thi gian bay v gi v. Bc 2: Khch hng kim tra li thng tin chuyn bay c hin th trn mn hnh bao gm tn hnh khch, thnh ph i/n; gi ct cnh/h cnh v chn v tr gh ngi, sau xc nhn mua. Nu l hi vin ca chng trnh Bng sen vng th nhp s th hi vin, im thng s c cng vo ti khon ca Hi vin. Sau , khch hng in thng tin giy t ty thn v thng tin lin lc. Bc 3: VNA hin th thng tin v v tn hnh khch, sau khch hng chn hnh thc thanh ton: th ni a hoc th thanh ton quc t. Tip theo c k cc iu khon v xc nhn mua. Khch hng nhp thng tin tn ch th, s th v ngy pht hnh, sau nhn Thanh ton kim tra thng tin. Khch hng c chuyn n h thng Internet Banking ca Ngn hng i din ca mnh.
Bi tp chuyn
Nhm N01
Bc 4: Sau khi giao dch thnh cng v khch hng s c chuyn v VNA nhn thng tin v hnh trnh t. Ti y, khch hng s nhn c m t ch ca mnh. Trong vng 2 gi k t lc nhn c thng tin hnh trnh trn website VNA, khch hng s nhn c v in t gi qua email. Quy nh v i v, hy v Hy v: Qu khch lin h vi Phng v ca VNA hoc in vo Mu Hon v v email n a ch refund-online@vietnamairlines.com (Qu khch phi gi t a ch email ng k khi mua v). Tin hon v s c tr li hoc ghi c vo ti khon tn dng Qu khch s dng khi mua v. Nu hy v trc thi gian 24h v trc ngy bay khch hng s c hon tin; Nu hy v sau thi gian 24h v trc ngy bay khch hng s c hon 50% tin; Nu hy v sau ngy bay khch hng khng c hon tin. i v: Nu bn khng th bay ng vo ngy nh d nh hoc theo hnh trnh d nh v mun ri sang ngy khc, hnh trnh bay khc sm hn hoc mun hn bn c th yu cu nhn vin phng v ni bn t v i sang chuyn bay khc cho bn. Vic thay i ny bn s mt mt khon ph ty thuc hng v bn ang t v c th phi thanh ton thm tin nu c s chnh lch gi gia thi gian bay c v mi, gia hnh trnh bay c v mi. B. Quy trnh bn v v thu tin ti phng v Vietnam Airlines: Cc b phn tham gia: Gim c, Trng phng v, Nhn vin phng v v K ton. 1. Nhn yu cu t v, to h s t v gi ch cho hnh khch: Khi nhn yu cu t v ca khch hng, nhn vin phng v truy cp vo H thng booking online to mi h s t hnh khch (PNR: passenger name record). PNR bao gm thng tin v m s t ch (record locator); chng bay; tn hnh khch, thng tin lin lc, hng v; cp nhp thng tin b tr nh khch vip, dch v c bit Sau khi hon tt nhng thng tin cn thit nhn vin phi lu li PNR. 2. Tnh gi, hin th h s v in t (VCR):
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Nhm N01
Hin th PNR, sau nhn vin nhp lnh vo my tnh tnh gi cho PNR v lu li, sau hin th h s v in t (VCR: Virutal coupon record) bao gm: Thng tin v in t bao gm cc thng tin sau: S v, ngy xut v ni xut v M t ch Tn hnh khch Hnh trnh: s hiu chuyn bay, hng khai thc, ngy v gi ct h cnh., tnh Thng tin thanh ton: chi tit gi v, thu, cc ph ph v hnh thc thanh ton iu kin v, hnh l min cc...
trng t ch
Bng 3.2: T thng tin v v in t 3. Hin th h s v in t VCR, in v in t , phiu thu/ t hnh trnh v nhn Nhn vin phng v cp nhp VCR, xut v in t.
tin thanh ton.
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i vi khch hng n t v trc tip: Nhn vin phng v in 1 t v in t v Phiu thu c in 2 t, Phiu thu phi c
y ch k ca khch hng, nhn vin phng v v Trng phng v. Nhn vin phng v giao v v 1 phiu thu cho khch hng, sau yu cu khch hng kim tra li thng tin, 1 t phiu thu c giao cho k ton. Nhn vin phng v s trc tip thu tin. i vi khch hng t v trc tuyn: Nhn vin gi v in t qua chnh email nhn yu cu t mua ca khch hng, h thng s lin kt vi ngn hng v thc hin cc th tc thanh ton qua ngn hng. Sau khi xut v, Nhn vin phng v ghi s nht k bn v bao gm cc ni dung: Ngy xut v, tn khch hng, ngy gi i, code v v s v, gi v, ngi xut v v n v yu cu xut. Cui ngy, nhn vin phng v giao tin cho k ton v i chiu s nht k bn v vi bo co tng hp ca k ton. 4. Khch hng yu cu thay i chuyn bay, i v, hy v: Sau khi nhn thng tin khch hng hy t ch, hy v hoc thay i chuyn bay trong thi gian quy nh th nhn vin cp nhp nhng thay i t ch trong PNR sang h s v in t VCR ca khch hng trn H thng booking online thay i thng tin lin quan n hnh trnh, hnh khch v hon tr tin cho khch hng theo ng quy nh ca VNA. 5. Cui ngy lm vic lp bo co tng hp trnh Gim c: ASR (AGENT SALES REPORT) l bn ghi in t lu li tt c cc chng t xut, i, hon, hy hng ngy, bao gm ASR chi tit ca tng nhn vin v ASR tng ca phng v. Cui ngy lm vic, mi nhn vin phi ng ASR ca mnh v Trng phng v phi ng ton b ASR tng ca phng v. K ton copy nhng thng tin v doanh s bn trong ngy t h thng tng hp, i chiu vi s ghi chp ca nhn vin phng
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v. Sau trnh bo co tng hp doanh thu cho Gim c v lu li cc phiu thu v chng t cn thit c in t h thng. C. nh gi ri ro kim sot: 1. Mi trng kim sot: Bn v qua h thng Booking onlines v qun l cc nghip v bng h thng qun tr c s d liu (ABC SYS) n nh, bo mt thng tin, c y cc tnh nng nh h tr t ch, bo co chi tit, tng hp v tin, doanh thu, cng n VNA hng dn r rng, c th cc quy nh, iu l nh iu l vn chuyn; quy nh xut v in t; quy nh qun l, s dng code ng nhp h thng Booking onlines; quy nh hng dn x l cc nghip v, s c trn h thng Booking onlines Xy dng chnh sch nhn s hiu qu: Chnh sch tuyn dng, lng, thng c th; Nhn vin l nhng ngi c kinh nghim chuyn mn, hiu bit v lnh vc hng khng v c o to nghip v bi bn. Gi v c quy nh r rng, cng khai; Chng trnh khuyn mi, chnh sch gim gi ra c hng dn c th v nhn vin thc hin c hiu qu (v d: chng trnh Bng sen vng) 2. Mc tiu Hin hu v pht sinh Cc khon doanh - i vi khch hng t v trc tip ti phng v th nhn thu bn v cho khch hng l khng c tht. vin phng v thu thp v kim tra thng tin ca khch hng. - i vi khch hng t v trc tuyn th h thng Booking online ca VNA lin kt vi h thng Internet Banking ca cc ngn hng, khch hng phi khai bo thng tin v sau khi giao dch thnh cng vi ngn hng
Cc hot ng kim sot ti phng v: Hot ng bn v: Sai st Hot ng kim sot
Bi tp chuyn
Nhm N01
th h thng Booking online mi tin hnh hon tt t v v xut v cho khch hng.
Cc nghip v bn - Trng phng v gim st qu trnh nhp liu v ghi s hng khng c ph chun. y hng khng c ghi nhn kp thi. nht k ca nhn vin phng v, k vo Phiu thu/ t hnh trnh. ring do nhn vin bn v lp ti thi im nhn yu cu t v ca khch hng. - Sau khi xut v cho khch hng, nhn vin bn v thu tin v ghi s nht k bn v ngay ti thi im . Cc khon doanh - Code v c xut ngu nhin t h thng ngay ti thi thu bn v ghi . im xut v khng trng vi cc code khc. - V in t v Phiu thu giao cho khch hng khch hng kim tra li thng tin, k ln Phiu thu xc nhn np tin. nhn khng y - V in t, phiu thu/ t hnh trnh c nh s th t.
Cc nghip v bn - Thng tin ca mi khch hng c lu trong mi h s
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Bi tp chuyn
Nhm N01
nh gi,
Cc khon doanh - Gi v c quy nh r rng cho tng i tng khch thu bn v ghi xc s tin. hng (tr em, ngi ln, VIP), tng loi v (mt chiu, kh hi, nhiu chng), tng hnh trnh (trong nc, nc ngoi) - Chnh sch gim gi, khuyn mi c duyt v hng dn c th. - Nhn vin khai bo y thng tin, nhp lnh ph hp, h thng t ng tnh gi v tng hp thng tin v bo co chi tit, tng hp v tin, doanh thu, cng n S liu chi tit ca - Cui ngy, K ton i chiu s liu gia s nhp k bn nht k bn v khng khp vi s liu tng hp. Bng 3.3: Bng nh gi hot ng kim sot ti phng v v v bo co tng hp tnh hnh bn v trong ngy. Gim c k duyt bo co tng hp.
Chnh nhn khng chnh xc
Hot ng thu tin: Mc tiu: Hin hu, chnh xc. Cc hot ng kim sot:
Trng phng v gim st qu trnh thu tin ca nhn vin phng v v k vo phiu thu. Cui ngy, nhn vin phng v giao tin cho k ton, k ton kim tra s tin do nhn vin np v s liu trn s nht k bn v ca tng nhn vin v s liu trn bo co tng hp. 3. nh gi ri ro kim sot Sau khi tm hiu v h thng kim sot ni b trong quy trnh bn v ca VNA th chng ti c mt s nhn xt sau: u im:
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Bi tp chuyn
Nhm N01
H thng booking online v qun tr nghip v ABC sys l h thng : n nh, bo mt; S liu chnh xc; H tr trc tuyn, c th truy cp bt c u c my tnh kt ni Internet. H thng c nhiu tnh nng h tr k ton tng hp v chi tit nhiu phn hnh. H thng booking online v qun tr nghip v ABC sys c gim st mt cc y v kim sot v an ninh, mt s hot ng kim sot thng tin: Kim sot truy cp h thng: VNA cung cp cho mi phng v 1 m bt buc ng nhp. Mi nhn vin bn v, gim c phng v, k ton ch s dng mt tn ng nhp v mt khu. Mi thng, gim c phng v phi lp bo co tnh hnh qun l v s dng code ng nhp ca cc nhn vin trnh VNA. Kim sot qu trnh nhp liu: H thng thng bo li y v hng dn sa li ng thi ch chuyn sang bc tip theo khi: Thc hin ng trnh t nhp liu (h thng t ng bo li khi nhn vin nhp d liu khng theo trnh t c quy nh sn); D liu c nhp khp vi vng c khai bo (d liu kiu ch, kiu s); m bo cc thng tin quan trng u c nhp vo, khng trng Tch bit chc nng lp trnh, kim sot d liu v ngi dng h thng. H thng ABC sys c y tnh nng h tr vic sao lu v phc hi d liu. Cc quy nh, chnh sch ca VNA c hng dn r rng, c th v c cc nhn vin thc hin nghim tc. Nhn vin c o to v c nhiu kinh nghim trong s dng h thng. Hot ng bn v trc tuyn v thanh ton qua ngn hng hn ch ri ro v gian ln tin v tit kim thi gian. Nhc im: Cha c s phn chia nhim v gia chc nng bn v v thu tin; k ton lp bo co tng hp v gi tin. nh gi Ri ro kim sot: T nhng nhn xt trn chng ti nh gi mc Ri ro kim sot mc thp, bi v:
Bi tp chuyn
Nhm N01
y khng phi nm u tin kim ton VNA, nn nhng yu km trong HTKSNB c kin ngh nm trc c VNA sa i. Nhng nhc im trong kim sot ni b ca quy trnh bn v ny c hn ch mc ti a do s dng h thng qun tr nghip v ti u. Vi gi nh y l khng phi l cuc kim ton u tin nn nhng sai st trng yu trong h thng kim sot trc y c pht hin v kim ton vin cng xut gii php khc phc nn c th h mc ri ro kim sot.
3.3. NH GI RI RO PHT HIN

Trong VSA 400, mi quan h gia cc loi ri ro c xc lp bng mt bng di dng ma trn ri ro pht hin nh sau: nh gi ca KTV v ri ro kim sot Cao nh gi ca KTV v ri ro tim tng Cao Trung bnh Thp Thp nht Thp Trung bnh Trung bnh Thp Trung bnh Cao Thp Trung bnh Cao Cao nht
Bng 3.4: M hnh mi quan h gia cc loi ri ro (nh gi ri ro pht hin) p dng m hnh trn vo chuyn , nhm chung ti nh gi ri ro pht hin trong cuc kim ton hot ng VNA mc trung bnh
3.4. NG DNG M HNH RI RO KIM TON

Trong qu trnh thc hin kim ton, chng ti nh gi VNA l cng ty ln vi cc qu trnh kim sot ni b cht ch v tinh vi. Do , KTV thc hin cc kho st kim ton trn quy m rng v da vo c cu kim sot ni b ca VNA gim cc th nghim c bn trn s d v nghip v. Cc th thc phn tch su rng c tin hnh lm gim cc cuc th nghim kim ton khc. Cc th nghim c bn trn
Bi tp chuyn
Nhm N01
nghip v v cc th nghim chi tit trn s d v vy c gim n mc ti thiu. Do tp trung vo cc th nghim kim sot v cc th tc phn tch, cuc kim ton ny c th tit kim c nhiu chi ph Trng hp kim ton 1 2 3 Cc th tc tm hiu HTKSNB E M M E M N S M E TOC TOT Th tc phn tch E E E S M E TOB
Bng 3.5: Nhng thay i v ch trng th nghim kim ton trong cc cuc kim ton (VNA c xc nh ri vo trng hp kim ton 1)
3.5. Cc th nghim p dng trong giai on thc hin kim ton

3.5.1. i vi ri ro nhn vin hng khng La chn Ton b Cc th tc tm hiu HTKSNB Cc mc tiu kim ton
Theo di h s kim ton cc nm trc v Xem xt nhng yu km HTKSNB i vi quy trnh tuyn dng c c sa cha cha sai st g, sa i cha
Chn mu Chn mu
Thm vn ban qun l v quy trnh tuyn Xem quy trnh c hp l dng Quan st qu trnh tuyn dng khng Xem quy trnh tuyn dng c thc hin y , cht ch khng
Chn mu
Tm hiu chng t, S sch, quy ch tuyn i chiu vi qu trnh
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Bi tp chuyn
Nhm N01
dng Th nghim kim sot (TOC) Chn mu Chn mu
quan st xem xt s thc thi
Kim tra cc mt b h s tuyn dng Quy trnh tuyn dng hp l xem ch k cc cp ph duyt Quan st, thm vn cc c nhn c lin quan Quy trnh tuyn dng c ti qu trnh tuyn dng phn cng phn nhim r rng
Chn mu Ton b
Xem xt h s nhn vin, phng vn trc tip Qu trnh tuyn dng trung so snh vi h s dng ca VNA thc ngoi nghi vn Xem xt vic nh gi cng ty mi gii tuyn Xc minh nhng phi cng Th nghim chi tit trn nghip v (TOT) Xem xt vic ghi chp cc nghip v lin Cc nghip v thc s pht
Chn mu
quan ti chi ph qun l doanh nghip (trong sinh qu trnh tuyn dng) Th tc phn tch
Ton b
Phn tch s bin ng s nhn vin nm nay C kh nng nh tuyn so vi nm trc xem c g bt thng dng c tnh tuyn t v khng? ng c no khng nm trong k hoch
Ton b
Xem xt k hoch tuyn dng v thc t Tn ti nhng nhn vin tuyn dng? Th nghim chi tit trn s d (TOB) Xem xt bng phn b mc lng theo gi, Vic ghi chp chnh xc,
Chn mu
t tnh ton, i chiu vi s d trn cc y chng t tin lng, ti khon ngn hng.
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Bi tp chuyn
Nhm N01
3.5.2. i vi ri ro t gi La chn Ton b Cc th tc tm hiu HTKSNB Cc mc tiu kim ton Theo di h s kim ton cc nm trc v Xem xt nhng yu km HTKSNB i vi cc vn lin quan ti t c sa cha cha gi Chn mu Phng vn K ton trng v vic tun th Vic tun th chun mc v chun mc v ch hin hnh trong hch ch k ton ton chnh lch t gi. Th nghim kim sot (TOC) i vi cc giao dch c yu t bo mt Ton b thng tin th phi kim tra y chng t, Tnh trung thc, chnh xc ti liu theo quy nh, yu cu ca T chc ca nhu cu s dng ngoi tn dng c php khi thc hin giao dch t mua, bn ngoi t v bn cam kt c xc nhn Vic mua, bn ngoi t ca Ch tch Hi ng qun tr, Tng Gim kim tra giao dch ghi c (Gim c) ca T chc Chn mu nghip v pht sinh vi s tin ln, bt thng, nhng nghip v xy ra Mc tiu nh gi v ghi Chn mu trong khong thi gian t gi bin ng mnh chp chnh xc v c bit l vo cui qu, cui nm kim tra cch tnh ton v hch ton cc khon chnh lch. Kim tra s chi tit, s ci v cc bng tng hp v vic p dng t gi cui k khi nh gi li cc khon mc tin t c gc ngoi t.
nhn c tht v chnh xc
Th nghim chi tit trn nghip v (TOT)
Bi tp chuyn
Nhm N01
Th tc phn tch Phn tch, so snh s d ngoi t nm nay so Xem xt s thay i tng Ton b vi nm trc, xem xt v gii thch nhng ng cc khon mc cc c bin ng bt thng.khng? tnh v d phng lin quan ti s bin ng t gi Th nghim chi tit trn s d (TOB) Chn mu mt s nghip v c s d ln, Vic ghi chp chnh xc Chn mu thc hin vic tnh ton li
3.5.3. Ri ro n di hn v chi ph ti chnh tng La chn Ton b Cc th tc tm hiu HTKSNB Cc mc tiu kim ton
Theo di h s kim ton cc nm trc lin Xem xt nhng yu km quan ti vic qun l n di hn v chi ph ti c sa cha cha chnh Th nghim kim sot (TOC)
Chn mu
Thm vn K ton trng v vic ghi nhn n Vic ghi nhn ng n di hn v chi ph ti chnh theo cc yu cu theo ch v chun mc v phng php k ton ra k ton c ph duyt
Chn mu Ton b
Kim tra chng t lin quan ti vic vay v Cc chng t hp l, mua sm my bay bn lin quan chng hn nh cc khon vay di hn ca Ngn hng Techcombank, n thu di hn vi VALC. Th nghim chi tit trn nghip v (TOT) Sau khi nhn c phn hi, KTV xem xt Tnh chnh xc ca chi ph Kim tra vic cng b cc giao dch vi cc Trnh by v cng b
Chn mu
tnh hnh tr li vay trn th xc nhn, kim li vay v s hin hu, y

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Bi tp chuyn
Nhm N01
tra cc chng t thanh ton nh giy bo c, v ngha v ca cc bng sao k ca ngn hng, hp ng vay v khon vay. i chiu vi s chi tit li vay v s pht sinh. Th tc phn tch Ton b Phn tch h s n, h s thanh ton trong cc Xem xt kh nng tr n, nm. kh nng thanh ton. Nu c du hiu ph sn phi xem xt gi nh hot ng lin tc. Chn mu So snh c cu n ca VNA vi cc doanh Xem xt s khuyt i l c nghip khc cng ngnh hp l khng khi s dng n by ti chnh Th nghim chi tit trn s d (TOB) Xem xt hp ng thu ti sn sau kim Chn mu tra tnh ton, phn b n thu di hn n hn Ghi chp chnh xc tr v li thu trn bng phn b n, li thu v cc s chi tit. i chiu s liu s chi tit vi s ci v BCTC.
3.5.4. Ri chi ph nhin liu tng La chn Ton b Chn mu Cc th tc tm hiu HTKSNB HTKSNB lin quan ti chi ph nhin liu. Cc mc tiu kim ton c sa cha cha
Theo di h s kim ton cc nm trc v Xem xt nhng yu km Thm vn nhn vin v quy trnh thu mua Xem quy trnh c c p vn chuyn nhin liu, kt hp vi cch thc dng y khng?
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Bi tp chuyn
Nhm N01
thit k ca cng ty Th nghim kim sot (TOC) Chn mu Phng vn b phn hoch nh ng bay, Mng ng bay thc s xem xt h s cc chuyn bay trnh bo, cc hp l chuyn bay ti Nht Bn Th nghim chi tit trn nghip v (TOT) Kim tra vic ghi nhn chi ph nhin liu xem Cc nghip v c ghi Chn mu c chnh xc khng, c bit lin quan ti cc chp v vo s chnh xc chuyn bay a lao ng, cng dn v nc. Th tc phn tch Ton b Chn mu So snh bin ng chi ph nhin liu nm nay S nh hng ca chi ph vi nm trc so vi s thay i do i ng vng Chn mu nhin liu vi doanh thu ph nhin liu do tng gi hay do bay ng vng Phn tch vng quay HTK do nh hng ca Nghi vn xy ra bin th nhin liu nhin liu Th nghim chi tit trn s d (TOB) Tnh ton cc khon mc thu xut nhp khu Cc Chn mu vi t gi ti ngy giao dch cc nghip v, so snh vi chi ph nhin liu ghi nhn xem c trng khp hay khng. khon mc chi ph nhin liu, thu bo v mi trng, kt hp c ghi nhn chnh xc So snh s bin ng ca chi ph nhin liu S pht sinh ca khon chi
3.5.5. Ri ro s cnh tranh v v th c quyn La chn Cc th tc tm hiu HTKSNB Cc mc tiu kim ton
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Bi tp chuyn
Nhm N01
Ton b
Theo di h s kim ton cc nm trc v Xem xt nhng yu km HTKSNB trong vic hoch nh chin lc c sa cha cha kinh doanh v cnh tranh ca VNA Th nghim kim sot (TOC)
Chn mu Chn mu
Phng vn nhn vin xem qu trnh ra quyt C hnh vi li dng chc v ph duyt tranh v chin lc cng ty quyn cch v hiu bit ca nh qun tr Th nghim chi tit trn nghip v (TOT) Tnh ton li bt u t vic tp hp cc Gi thnh tnh ton, ghi Phng vn nh qun tr v tnh hnh cnh Xem xt trnh , phong
Chn mu
khon chi ph cho n khi tnh gi thnh (kt chp chnh xc hp vi th nghim chi tit trn s d) Th tc phn tch
Ton b
So snh bin ng gi nm nay so vi nm Xem xt c kh nng thao trc tng gi ca VNA hay khng
Ton b
Phn tch tnh hnh kinh t, s cnh tranh v Xem xt c s vic vi phm th phn lut cnh tranh khng, nu c phi c trnh by trn thuyt Th nghim chi tit trn s d (TOB) Tnh ton li bt u t vic tp hp cc Gi thnh tnh ton, ghi minh BCTC v khon n tim tng.
Chn mu
khon chi ph cho n khi tnh gi thnh (Kt chp chnh xc hp vi th nghim chi tit trn nghip v)
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Bi tp chuyn
Nhm N01
3.5.6. Ri ro TSC hu hnh v TSC thu ti chnh La chn Ton b Cc th tc tm hiu HTKSNB Cc mc tiu kim ton
Theo di h s kim ton cc nm trc v Xem xt nhng yu km HTKSNB i vi cc vn lin quan ti c sa cha cha TSC hu hnh v TSC thu TC Th nghim kim sot (TOC) Quan st vic trnh by v cng b trn bo Thc hin ng chun mc
Ton b
co ti chnh, trn thuyt minh bo co ti v ch k ton chnh v chnh sch k ton i vi ti sn c nh, bao gm nguyn tc xc nh nguyn gi, phng php khu hao v thi gian s dng hu ch.
Ton b
Phng vn nhng ngi c trch nhim c Vic mua sm thc s cn kim tra, xt duyt cho php mua sm ti sn, thit theo nhu cu v k vic lp k hoch v d ton ngn sch cho hoch ca doanh nghip vic mua sm ti sn..
Ton b
Thm vn k ton trng v quy trnh xt Quy trnh c ph duyt mua sm TSC hu hnh hoc TSC duyt thu TC Th nghim chi tit trn nghip v (TOT)
Chn mu Chn mu
Kim tra cc nghip v lin quan ti chi ph Nguyn gi TSC c ghi sa cha, bo tr chp chnh xc. Kim tra chng t gc ca cc nghip v mua TSC thuc quyn ca n sm ti sn c nh nh hp ng thng v mi, hp ng tn dng, chng t thanh ton Th tc phn tch
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Bi tp chuyn
Nhm N01
Ton b
So snh s TSC nm nay so vi nm ngoi C kh nng ghi nhn sai xem xt bin ng bt thng, i chiu vi nin hay khng hp ng mua sm TSC Th nghim chi tit trn s d (TOB)
Chn mu
Tnh ton li chi ph khu hao TSC thu TC
Vic tnh ton, ghi chp chnh xc
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Bi tp chuyn
Nhm N01
PHN III: KT LUN

Ngnh vn ti hng khng l mt ngnh cn non tr nhng c vai tr ngy cng quan trng i vi mi quc gia, c bit trong xu th ton cu ho, hi nhp kinh t th gii nh hin nay. Chnh v vy, ngnh vn ti hng khng lun c quan tm v u tin ln hng u, lun c coi l ngnh mi nhn c tm chin lc ln v Hng khng Vit Nam cng khng l ngoi l. Vi tc pht trin rt nhanh v kh n nh, Hng khng dn dng Vit Nam ngy cng khng nh c v th quan trng ca mnh trong nn kinh t quc dn. Qua nghin cu l lun v tm hiu v hot ng vn chuyn khch hng tng cng ty hng khng Vit Nam, chng ti nhn thy quy trnh cn cha nhiu ri ro tim tng, va c nguyn nhn khch quan, va c nguyn nhn ch quan. Chnh v th, vic nh gi nhng ri ro v ra cc gii php rt kh khn, n i hi cc cp qun l phi bm st thc tin tnh hnh chung ca th gii trong tt c cc lnh vc v hiu bit cc vn ni ti bn thn doanh nghip. Sau thi gian tm hiu v phn tch cc vn lin quan ti hot ng vn chuyn hnh khch ti VNA, chuyn ca chng ti gii quyt c cc vn sau: Th nht, chuyn cho chng ti lm quen vi cch thc nghin cu khoa hc, cch trnh by lun im, lun c cht ch, logic. Th hai, chng ti h thng ha c s l lun v ri ro, cch nh gi ri ro v cc th nghim p dng khi kim ton mt doanh nghip c tht. Th ba, chuyn khi qut c nhng c trng v tng cng ty Hng khng Vit Nam (lch s hnh thnh pht trin, c cu t chc, ), tm hiu v quy trnh bn v thu tin thc t ti VNA. Th t, chuyn phn tch cc ri ro tim tng i vi hot ng vn chuyn khch hng nm 2011, T nh gi ri ro kim sot v ri ro pht hin. Kt hp vi
Bi tp chuyn
Nhm N01
nhng kin thc c hc v tm hiu, chng ti ra mt s th nghim p dng trong giai on thc hin kim ton. Nhn chung, chuyn c bn hon thnh c cc mc tiu ra, tuy nhin vn cn mt s im hn ch: Chuyn cha tip cn c y s liu, chng t, v hot ng vn chuyn khch hng trn thc t. Do vn kin thc cha hon thin nn cc vn chng ti phn tch cn c ch thiu st, bn cnh do yu t khch quan, chng ti cha c c cc thng tin chnh thng t VNA, nn c th c sai st. Tm li, sau khi thc hin chuyn ny, kin thc ca chng ti phn no cng c, v tm hiu c cc vn lin quan ti ri ro ca ngnh hng khng. T to tin cho chng ti khi nghin cu su hn vn ny hoc cc chuyn khc.
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Bi tp chuyn
Nhm N01
DANH MC TI LIU THAM KHO
1. Sch Kim Ton Auditing A.A.Arens &J.K.Loebbecke (2000), NXB Thng k 2. ISA 315- Nhn dng v nh gi ri ro trong qu trnh ln k hoch kim ton BCTC 3. SAS 39 - Chn mu kim ton 4. SAS 47- Tnh trng yu v ri ro 5. VSA 400- nh gi ri ro v kim sot ni b. 6. VSA 500- Bng chng kim ton. 7. Tp ch kim ton 8. Cc trang mng Internet
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Hu, thng 05 nm 2013

BI TP CHUYN VIETNAM AIRLINES CASE STUDY

TRNG I HC KINH T I HC HU 100 Phng Hng Tp.Hu Tel : 054.352.9139

Khoa K ton Ti chnh

DANH SCH THNH VIN:

HC PHN : Kim ton hot ng Lp : N01 GVHD : TH.S L Th Hoi Anh

PHN III: KT LUN .......................................................................................................

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DANH MC CC CH VIT TT V K HIU

VNA : BCTC: VSA: SAS: KTV:

HTKSNB: H thng kim sot ni b HKVN: HKDD: HKQT: TSC:

TSCHH: Ti sn c nh hu hnh SABER: IATA: ) GTVT: NHNN: BTC:

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DANH MC S , BNG BIU

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5. Phng php nghin cu

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PHN II : NI DUNG V KT QU NGHIN CU

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1.2. M hnh ri ro kim ton

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1.3. Cc yu t cn nh gi ri ro trong qu trnh ln k hoch kim ton BCTC[1]

1.4. Cc vn cn xem xt khi nh gi ri ro tim tng [2]

1.5. Qu trnh nh gi ri ro tim tng

1.6. Cc th nghim p dng trong kim ton

1.6.2.Cc loi th nghim -

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B. Sai phm tim tng

C. Mt s bng chng cn thu thp

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Ri ro tim tng 2: S thay i t gi

B. Sai phm tim tng

Bng 2.1 : S bin ng t gi t ngy 17/08/2010 na ngy 31/12/2011[3]

C. Mt s bng chng cn thu thp

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Ri ro tim tng 4: Chi ph nhin liu tng

B. Sai phm tim tng

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C. Mt s bng chng cn thu thp

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S cnh tranh v v th c quyn

Ri ro tim tng 5: S cnh tranh v v th c quyn

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B. Sai phm tim tng

C. Cc bng chng cn thu thp

Ri ro tim tng 6: TSC hu hnh v TSC thu TC

B. Sai phm tim tng

C. Mt s bng chng cn thu thp

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TSC hu hnh v TSC thu ti chnh:

cao Tm li, chng ti nh gi ri ro tim tng trong hot ng ca VNA mc cao

3.2. NH GI RI RO KIM SOT

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tin thanh ton.