ti 1: HON THIN QUY TRNH KIM TOAN TIN LNG VA CAC

KHOAN TRICH THEO LNG

LI M U
PHN I: C S LY THUYT V KIM TOAN TIN LNG VA CAC KHOAN
TRICH THEO LNG
1.

Nhng vn chung v kim toan BCTC doanh nghip

1.1

Khai nim v kim toan BCTC

1.2

i tng, khach th, chu th cua kim toan BCTC

1.3

Phng phap kim toan

1.4

Muc tiu kim toan BCTC

1.5

Cach thc tin hanh kim toan BCTC

1.6

Quy trinh kim toan BCTC

2. Kim toan chu trinh tin lng va cac khoan trich theo lng trong kim toan bao
cao tai chinh
2.1 Vai tro cua kim toan chu trinh tin lng va cac khoan trich theo lng trong kim
toan bao cao tai chinh
2.2 Muc tiu cua kim toan chu trinh tin lng va cac khoan trich theo lng trong
kim toan bao cao tai chinh
2.3

Kim soat ni b i vi chu trinh tin lng va cac khoan trich theo lng

2.4 Quy trinh kim toan tin lng va cac khoan trich theo lng trong kim toan bao
cao tai chinh
PHN II: THC TRANG KIM TOAN CHU TRINH TIN LNG VA CAC KHOAN
TRICH THEO LNG DO CNG TY KIM TOAN VA K TOAN AAC THC HIN
A. Khi qut v cng ty TNHH Kim toan va K toan AAC
1.

Gii thiu s lc v cng ty

1.1

Qua trinh hinh thanh va phat trin

1.2

Muc tiu va phng chm hoat ng cua cng ty

1.3

Cac dich vu cua cng ty

1.4

C cu t chc va nhn s tai cng ty

2. S lc v quy trnh kim ton bo co ti chnh ti cng ty Kim ton v k ton

AAC
2.1

Giai oan xy dng k hoach kim toan

2.2

Giai oan xy dng k hoach kim toan

2.3

Giai oan kt thuc kim toan

B. Thc t quy trinh kim toan phn hanh phai tra ngi lao ng va cac khoan trich
theo lng do cng ty TNHH Kim toan va K toan AAC thc hin
1.

2.

Chun b v lp k hoch kim ton phn hanh lng va cac khoan trich theo lng
1.1

Xem xet chp nhn khach hang

1.2

Lp va thao lun hp ng kim toan, chon KTV thc hin kim toan

1.3

Tim hiu khach hang va mi trng hoat ng

1.4

Tim hiu chu trinh tin lng va cac khoan trich theo lng

1.5

Xac inh mc trong yu

1.6

anh gia rui ro kim toan

1.7

Lp va thit k chng trinh kim toan chu trinh lng va trich theo lng

Thc hin cng vic kim toan chu trinh lng va trich theo lng
2.1 Thc hin thu tuc phn tich trong giai oan thc hin kim toan chu trinh lng va
cac khoan trich theo lng
2.2

3.

Thu tuc kim tra chi tit i vi chu trinh lng va cac khoan trich theo lng

Giai oan kt thuc kim toan chu trinh lng va cac khoan trich theo lng

PHN III: NHN XT V RA GII PHP NHM HON THIN CNG TC

KIM TON CHU TRNH LNG VA CAC KHOAN TRICH THEO LNG DO
CNG TY TNHH KIM TON V K TON AAC THC HIN
1. Nhn xt v cng tc kim ton chu trnh mua hng v thanh ton do cng ty
TNHH kim ton v k ton AAC thc hin
1.1

u im

1.2

Han ch

2. Mt s giai phap nhm hon thin cng tc kim ton chu trnh lng va cac khoan
trich theo lng do cng ty TNHH Kim ton v K ton AAC thc hin

 TI 2:HON THIN QUY TRNH NH GI H THNG KIM SOT NI B

TRONG KIM TON BCTC
CHNG 1. C S L LUN V QUY TRNH NH GI H THNG KIM SOT
NI B TRONG KIM TON BO CO TI CHNH
1.1 Nhng vn c bn v h thng kim sot ni b
1.1.1 Khi nim v cc mc tiu ca h thng kim sot ni b
1.1.2 Cc thnh phn ca h thng kim sot ni b
1.1.2.1 Mi trng kim sot
a. Tnh trung trc v cc gi tr o c
b. Cam kt v nng lc
c. Hi ng qun tr v y ban kim ton
d. Trit l qun l v phong cch iu hnh ca nh qun l
e. C cu t chc
f. Phn nh quyn hn v trch nhim
g. Chnh sch nhn s
1.1.2.2 nh gi ri ro
a. Cc nh mc tiu ca n v
b. Nhn dng cc ri ro nh hng n vic khng thc hin c mc tiu ca n
v
c. Phn tch v nh gi ri ro
1.1.2.3 Cc hot ng kim sot
a. y quyn v ph chun chnh xc
b. Phn chia trch nhim hp l
c. Kim tra c lp vic thc hin
d. Hn ch s tip cn i vi ti sn v d liu
e. Phn tch r sot
1.1.2.4 Thng tin v truyn thng
1.1.2.5 Gim st cc kim sot
1.2 nh gi h thng kim sot ni b
1.2.1 Tc dng ca vic nghin cu h thng KSNB i vi cng vic kim ton
1.2.2 Nhng hn ch vn c ca h thng kim sot ni b
1.2.3 Trnh t nghin cu nh gi h thng kim sot ni b
1.2.3.1 Tm hiu v h thng kim sot ni b ca n v
a. Ni dung tm hiu h thng kim sot ni b ca khch hng
b. Tm hiu h thng KSNB qua cc chu trnh v cc khon mc ch yu
c. Cc phng php tm hiu h thng kim sot ni b

d. M t h thng Kim sot ni b trn giy t lm vic

1.2.3.2 nh gi ri ro kim sot
1.2.3.3 Thit k v thc hin cc th nghim kim sot
1.2.3.4 nh gi li ri ro kim sot v thit k cc th nghim c bn
1.3 nh gi h thng kim sot ni b trong mi trng x l thng tin bng my tnh
1.3.1 c im ca h thng KSNB trong mi trng tin hc
1.3.2 Cc hot ng kim sot trong mi trng tin hc
1.3.2.1 Kim sot chung
1.3.2.2 Kim sot ng dng
1.3.3 Thit k v thc hin cc th nghim kim sot
CHNG 2. THC T QUY TRNH NH GI H THNG KIM SOT NI B
TRONG KIM TON BCTC DO CNG TY TNHH KIM TON V K TON AAC
THC HIN
2.1 c im hot ng kinh doanh
2.1.1 c im cc loi hnh dch v
2.1.1.1 Kim ton
2.1.1.2 Thu
2.1.1.3 T vn v o to
2.1.1.4 Dch v k ton
2.1.1.5 Dich vu Tai chinh va quan ly
2.1.2 i ng nhn vin
2.1.3 Mng li khch hng
2.2 c im t chc cng tc qun l
2.2.1 S t chc b my qun l
2.2.2 C cu t chc ti cc phng kim ton
2.3 Khi qut v quy trnh kim ton BCTC do cng ty TNHH Kim ton v K ton
AAC thc hin
2.3.1 Lp k hoch kim ton
2.3.1.1 Giai on chun b k hoch kim ton
2.3.1.2 Giai on lp k hoch
2.3.2 Thc hin kim ton
2.3.3 Giai on kt thc kim ton
2.4 Quy trnh chung trong nh gi h thng Kim sot ni b
2.4.1 Tm hiu khch hng v mi trng hot ng
2.4.2 Tm hiu h thng KSNB v nh gi s b ri ro kim sot
2.4.2.1 nh gi chung v h thng KSNB
2.4.2.2 Tm hiu h thng kim sot ni b v cc chu trnh kinh doanh chnh
2.4.3 Thit k v thc hin cc th nghim kim sot
2.4.4 nh gi li ri ro kim sot

2.5 Minh ho cng tc nh gi h thng KSNB ti cng ty C phn ABC do cng ty

kim ton v k ton AAC thc hin
2.5.1 Tm hiu khch hng v mi trng hot ng
2.5.2 Tm hiu h thng KSNB v nh gi s b ri ro kim sot
2.5.2.1 nh gi chung v h thng KSNB
2.5.2.2 Tm hiu h thng kim sot ni b v cc chu trnh kinh doanh chnh
a. Tm hiu v chu trnh bn hng phi thu-thu tin
b. Sau khi tm hiu xong v chu trnh bn hng, phi thu v thu tin, KTV s tip
tc tm hiu v chu trnh mua hng, phi tr v tr tin
c. Cui cng KTV tin hnh tm hiu chu trnh TSC v xy dng c bn
2.5.3 Thit k v thc hin cc th nghim kim sot
2.5.3.1 Thit k v thc hin cc th nghim kim sot di vi chu trnh Bn hng, phi
thu, thu tin
2.5.3.2 Thc hin cc th nghim kim sot i vi chu trnh mua hng, phi tr, tr tin
2.5.4 nh gi li ri ro kim sot:
2.5.4.1 i vi chu trnh bn hng,phi thu v thu tin
2.5.4.2 nh gi li ri ro kim sot i vi chu trnh mua hng,phi tr v tr tin
CHNG 3. NHN XT V KIN NGH NHM HON THIN QUY TRNH NH
GI H THNG KIM SOT NI B TRONG KIM TON BCTC TI CNG TY
TNHH KIM TON V K TON AAC
3.1 Nhn xt v quy trnh nh gi h thng KSNB do cng ty TNHH Kim ton v K
ton AAC thc hin
3.1.1 Nhng u im t c
3.1.2 Mt s hn ch cn khc phc
3.2 Mt s kin ngh v xut nhm hon thin quy trnh nh gi h thng KSNB
trong kim ton BCTC ti cng ty TNHH Kim ton v K ton AAC
3.2.1 V cch thc m t h thng KSNB - S dng kt hp cch thc trn thut v Lu :
3.2.2 V nh gi h thng kim sot ni b trong mi trng tin hc Lp bng cu hi
tm hiu h thng kim sot ni b trong mi trng tin hc

 TI 3:HON THIN QUY TRNH KIM SOT CHT LNG HOT NG

KIM TON BCTC
LI M U
CHNG MT: C S L LUN V KIM SOT CHT LNG KIM TON BO
CO TI CHNH
I.

Tng quan v cht lng hot ng kim ton

1. Cc quan im v cht lng
2. nh ngha cht lng hot ng kim ton
3. Cc ch tiu nh gi cht lng kim ton
4. Cc nhn t nh hng n cht lng hot ng kim ton

II. Tng quan v kim sot cht lng kim ton

1. Khi nim kim sot cht lng kim ton
2. Vai tr ca cng tc kim sot cht lng kim ton
3. Cc cp kim sot cht lng kim ton
4. Kim sot cht lng kim ton BCTC theo Chun mc kim ton quc t v Chun mc
kim ton Vit Nam
III. Quy trnh kim sot cht lng mt cuc kim ton BCTC
1. Kim sot trong giai on lp k hoch kim ton
2. Kim sot trong giai on thc hin kim ton
3. Kim sot trong giai on kt thc kim ton
CHNG HAI: THC T CNG TC KIM SOT CHT LNG MT CUC
KIM TON BCTC TI CNG TY TNHH KIM TON V K TON AAC
I.

Gii thiu v cng ty TNHH Kim ton v k ton AAC

1. Qu trnh hnh thnh v pht trin cng ty TNHH Kim ton v k ton AAC
2. Cc dch v chuyn ngnh ca cng ty TNHH Kim ton v k ton AAC
3. Tm nhn v phng chm phc v ca cng ty
4. C cu t chc qun l
5. Quy trnh kim ton BCTC ti cng ty TNHH Kim ton v k ton AAC

II. Thc t cng tc kim sot cht lng mt cuc kim ton BCTC ti Cng ty
TNHH Kim ton v k ton AAC
1. Cc cp kim sot cht lng ti AAC
2. Quy trnh kim sot cht lng mt cuc kim ton BCTC ti AAC
CHNG BA: HON THIN CNG TC KIM SOT CHT LNG MT CUC
KIM TON BCTC TI CNG TY TNHH KIM TON V K TON AAC

I. nh gi cng tc kim sot cht lng mt cuc kim ton BCTC ti cng ty
TNHH Kim ton v k ton AAC
1. u im
2. Tn ti cn khc phc
II. Gii php hon thin cng tc kim sot cht lng mt cuc kim ton BCTC ti
cng ty TNHH Kim ton v k ton AAC
1. Tnh tt yu phi hon thin cng tc kim sot cht lng
2. Gii php hon thin cng tc kim sot cht lng mt cuc kim ton BCTC ti AAC
KT LUN

 ti 4: HON THIN CNG TC KIM TON TRONG GIAI ON

KT THC KIM TON
LI M U
CHNG 1: C S LY LUN V CAC THU TUC KIM TOAN
C THC HIN TRONG GIAI OAN KT THUC KIM TOAN
1.1. CHUN BI KT THUC KIM TOAN
1.1.1. Xem xet cac khoan n tim tang
1.1.1.1. inh nghia n tim tang va yu cu k toan
1.1.1.2. Cac trng hp lam phat sinh cac khoan n tim tang
1.1.1.3. Cac thu tuc kim toan phat hin n tim tang
1.1.2. Xem xet cac s kin xay ra sau ngay khoa s k toan lp bao cao tai chinh
1.1.2.1. inh nghia cac s kin xay ra sau ngay khoa s k toan lp bao cao tai
chinh
1.1.2.2. Cac loai s kin xay ra sau ngay khoa s k toan va yu cu k toan
1.1.2.3. Trach nhim cua cac bn i vi cac s kin xay ra sau ngay khoa s k
toan
1.1.2.4. Cac thu tuc kim toan phat hin cac s kin xay ra sau ngay khoa s k toan
1.1.3. Xem xet gia thit hoat ng lin tuc
1.1.3.1. inh nghia gia thit hoat ng lin tuc
1.1.3.2. Cac du hiu cho thy gia thit hoat ng lin tuc co th vi pham
1.1.3.3. Cac thu tuc kim toan co th ap dung
1.1.4. anh gia tng quat kt qua kim toan
1.1.4.1. Ap dung thu tuc phn tich
1.1.4.2. anh gia s y u cua bng chng kim toan
1.1.4.3. anh gia tng hp cac sai pham phat hin c
1.1.4.4. Ra soat lai h s kim toan
1.1.4.5. Yu cu doanh nghip cung cp th giai trinh cua giam c
1.1.4.6. Kim tra cac cng b trn Thuyt minh bao cao tai chinh
1.1.4.7. Xem xet cac thng tin trong bao cao thng nin
1.2. LP BAO CAO KIM TOAN BAO CAO TAI CHINH
1.2.1. Khai nim bao cao kim toan bao cao tai chinh
1.2.2. Cac yu t c ban cua bao cao kim toan bao cao tai chinh
1.2.3. Cac loai y kin cua kim toan vin trn bao cao kim toan bao cao tai chinh
1.2.3.1.
Y kin chp nhn toan phn
1.2.3.2.
Y kin chp nhn tng phn
1.2.3.3.
Y kin khng chp nhn ( y kin trai ngc)
1.2.3.4.
Y kin t chi ( khng th a ra y kin)
CHNG 2: THC TRANG CNG TAC KIM TOAN TRONG GIAI
OAN KT THUC KIM TOAN BAO CAO TAI CHINH TAI CNG TY TNHH
KIM TOAN VA K TOAN AAC

2.1. GII THIU CHUNG V CNG TY TNHH KIM TOAN VA K TOAN

AAC
2.1.1. Lich s hinh thanh va phat trin cua cng ty AAC
2.1.2. Muc tiu va phng chm hoat ng cua cng ty AAC
2.1.3. Nganh ngh kinh doanh cua cng ty AAC
2.1.4. C cu t chc va quan ly tai cng ty AAC
2.2. KHAI QUAT QUY TRINH KIM TOAN BCTC TAI CNG TY TNHH
KIM TOAN VA K TOAN AAC
2.2.1. Giai on lp k hoch kim ton
2.2.2. Giai oan thc hin kim toan
2.2.3. Giai oan kt thuc kim toan
2.3. CNG TAC KIM TOAN TRONG GIAI OAN KT THUC KIM TOAN
BCTC CUA CNG TY C PHN ABC DO CNG TY TNHH KIM TOAN VA
K TOAN AAC THC HIN
2.3.1. Gii thiu chung v cng ty c phn ABC
2.3.2. Cng tac kim toan trong giai oan kt thuc do cng ty AAC thc hin tai
cng ty XYZ
2.3.2.1.
Hoan thin cac th tc kim ton cn thit trc khi lp bo co kim
ton
2.3.2.2.
Kim tra va sp xp giy t lam vic
2.3.2.3.
Lp Bin ban trao i va thao lun vi khach hang
2.3.2.4. Lp d thao bao cao kim toan va bao cao tai chinh
2.3.2.5. Soat xet ph duyt bao cao
2.3.2.6.
Pht hnh bo co kim ton v bo co ti chnh
2.3.2.7. Hon tt v lu tr h s kim ton
CHNG III: MT S Y KIN XUT NHM HOAN THIN CNG
TAC KIM TOAN TRONG GIAI OAN KT THUC KIM TOAN BCTC TAI
CNG TY TNHH KIM TOAN VA K TOAN AAC
3.1.
NHN XET CHUNG V CNG TAC KIM TOAN TRONG GIAI
OAN KT THUC KIM TOAN BCTC TAI CNG TY AAC
3.1.1. u im
3.1.2. Han ch
3.2. MT S XUT HON THIN CNG TC THC HIN GIAI
ON KT THC KIM TON TI CNG TY AAC
3.2.1. Hoan thin thu tuc phn tich trong giai oan kt thuc kim toan
3.2.1.1. Thc hin th tc phn tch trn Bo co lu chuyn tin t
3.2.1.2. Ap dung chi s Z Score anh gia kha nng hoat ng lin tuc cua doanh
nghip
3.2.2. Trnh by trn giy lm vic cc th tc kim ton mt cch y
3.2.3. Tng cng r sot li h s kim ton

 ti 5:LY

MU KIM TON

CHNG 1: C S LY LUN V CAC THU TUC KIM TOAN C THC HIN

TRONG GIAI OAN KT THUC KIM TOAN......................................................................8
CHNG III: MT S Y KIN XUT NHM HOAN THIN CNG TAC KIM
TOAN TRONG GIAI OAN KT THUC KIM TOAN BCTC TAI CNG TY TNHH
KIM TOAN VA K TOAN AAC...............................................................................................9
TI 5:LY MU KIM TON..........................................................................................10

ti 6:HON THIN CC K THUT THU THP BNG CHNG KIM

TON TRONG KIM TON BO CO TI CHNH TI CNG TY KIM
TON V K TON AAC
LI M U
CHNG 1: C S LY LUN V CAC THU TUC KIM TOAN C THC HIN
TRONG GIAI OAN KT THUC KIM TOAN......................................................................8
CHNG III: MT S Y KIN XUT NHM HOAN THIN CNG TAC KIM
TOAN TRONG GIAI OAN KT THUC KIM TOAN BCTC TAI CNG TY TNHH
KIM TOAN VA K TOAN AAC...............................................................................................9
TI 5:LY MU KIM TON..........................................................................................10

KT LUN
DANH MC PH LC
TI LIU THAM KHO

 TI 7: HON THIN QUY TRNH KIM TON KHON MC TI SN C

NH TRONG KIM TON BO CO TI CHNH
CHNG 1 C S L LUN V KIM TON KHON MC TI SN C NH
TRONG KIM TON BO CO TI CHNH ERROR: REFERENCE SOURCE NOT
FOUND
1.1. KHI QUT MT S VN LIN QUAN N TSC
source not found

Error: Reference

1.1.1. nh ngha v phn loi ti sn c nh...............Error: Reference source not found

1.1.1.1 nh ngha, tiu chun nhn bit v ghi nhn TSCError: Reference source not
found
1.1.1.2 Phn loi TSC..............................................Error: Reference source not found
1.1.2. c im ca TSC.............................................Error: Reference source not found
1.2. MT S VN K TON TSC

Error: Reference source not found

1.2.1. Cc nguyn tc k ton lin quan:........................Error: Reference source not found

1.2.2. Chng t v phng php k ton.......................Error: Reference source not found
1.2.2.1 Cc nghip v kinh t ch yu v chng t lin quan n TSCError: Reference
source not found
1.2.2.2 Phng php k ton......................................Error: Reference source not found
1.2.3. H thng bo co lin quan n TSC................Error: Reference source not found
1.2.4. Sai phm thng gp i vi khon mc TSC..Error: Reference source not found
1.2.4.1 Cc sai st thng xy ra i vi TSC........Error: Reference source not found
1.2.4.2 Cc gian ln thng gp i vi TSC.........Error: Reference source not found
1.3. KIM SOT NI B I VI TSC

Error: Reference source not found

1.3.1. Mc tiu kim sot ni b....................................Error: Reference source not found

1.3.2. Qun l TSC......................................................Error: Reference source not found
1.4. KIM TON KHON MC TSC TRONG KIM TON BO CO TI CHNH
Error: Reference source not found
1.4.1. Mc tiu ca vic kim ton TSC.....................Error: Reference source not found
1.4.2. Cc th tc kim ton TSC................................Error: Reference source not found

1.4.2.1 Th nghim kim sot i vi TSC............Error: Reference source not found

1.4.2.2 Thc hin cc th nghim c bn i vi TSCError: Reference source not found
CHNG 2THC TRNG KIM TON TSC ERROR: REFERENCE SOURCE NOT
FOUND
2.1. KHI QUT V CNG TY TNHH KIM TON V K TON AAC
Reference source not found

Error:

2.1.1. c im v hot ng kinh doanh......................Error: Reference source not found

2.1.1.1c im v dch v cung cp.........................Error: Reference source not found
2.1.1.2 c im v khch hng.................................Error: Reference source not found
2.1.2. T CHC B MY QUN L CNG TY......Error: Reference source not found
2.1.2.1S t chc b my qun l.........................Error: Reference source not found
2.1.2.2 Chc nng, nhim v cc b phn..................Error: Reference source not found
2.2. QUY TRNH KIM TON BCTC TI CNG TY TNHH KIM TON V K
TON AAC
Error: Reference source not found
2.2.1. Giai on tin k hoch........................................Error: Reference source not found
2.2.2. Giai on lp k hoch.........................................Error: Reference source not found
2.2.3. Giai on thc hin kim ton..............................Error: Reference source not found
2.2.4. Giai on hon thnh kim ton...........................Error: Reference source not found
2.3. KIM TON TSC TI CNG TY TNHH KIM TON V K TON AAC
Error: Reference source not found
2.3.1. GII THIU CNG TY KHCH HNG C KIM TON. .Error:
source not found

Reference

2.3.2. QUY TRNH KIM TON TSC TI AAC.....Error: Reference source not found
2.3.2.1Lp k hoch kim ton...................................Error: Reference source not found
2.3.2.2 Giai on thc hin kim ton........................Error: Reference source not found
2.3.2.3 Hon thnh kim ton.....................................Error: Reference source not found
CHNG 3 HON THIN QUY TRNH KIM TON TI SN C NH TRONG
KIM TON BO CO TI CHNH TI CNG TY TNHH KIM TON V K
TON AAC ERROR: REFERENCE SOURCE NOT FOUND
3.1. NHN XT V QUY TRNH KIM TON TSC DO CNG TY TNHH KIM
TON V K TON AAC THC HIN
Error: Reference source not found
3.1.1. u im................................................................Error: Reference source not found
3.1.2. Hn ch.................................................................Error: Reference source not found
3.1.2.1 Trong giai on lp k hoch kim ton........Error: Reference source not found
3.1.2.2 Trong giai on thc hin kim ton..............Error: Reference source not found

3.2. MT S GII PHP GP PHN HON THIN QUY TRNH KIM TON
TSC TI CNG TY TNHH KIM TON V K TON AAC. Error: Reference
source not found
3.2.1. Hon thin v nh gi v phn b mc trng yu cho khon mc TSC.......Error:
Reference source not found
3.2.2. Hon thin quy trnh thc hin th nghim kim sot....Error: Reference source not
found
CHNG 1: C S LY LUN V CAC THU TUC KIM TOAN C THC HIN
TRONG GIAI OAN KT THUC KIM TOAN......................................................................8
CHNG III: MT S Y KIN XUT NHM HOAN THIN CNG TAC KIM
TOAN TRONG GIAI OAN KT THUC KIM TOAN BCTC TAI CNG TY TNHH
KIM TOAN VA K TOAN AAC...............................................................................................9
TI 5:LY MU KIM TON..........................................................................................10

ti 8:HON THIN CNG TC KIM TON CHU TRNH MUA HNG V

THANH TON DO CNG TY TNHH KIM TON V K TON AAC THC HIN
CHNG 1: C S LY LUN V CAC THU TUC KIM TOAN C THC HIN
TRONG GIAI OAN KT THUC KIM TOAN......................................................................8
CHNG III: MT S Y KIN XUT NHM HOAN THIN CNG TAC KIM
TOAN TRONG GIAI OAN KT THUC KIM TOAN BCTC TAI CNG TY TNHH
KIM TOAN VA K TOAN AAC...............................................................................................9
TI 5:LY MU KIM TON..........................................................................................10

 TI 9:HON THIN QUY TRNH KIM TON HNG TN KHO TRONG KIM
TON BO CO TI CHNH
CHNG I: C S L LUN V KIM TON HNG TN KHO TRONG KIM
TON BO CO TI CHNH
ERROR: REFERENCE SOURCE NOT FOUND
1.

Khon mc hng tn kho vi vn kim ton

Error: Reference source not found

1.1.

c im ca hng tn kho vi vn kim ton....Error: Reference source not found

1.2.

Mt s ri ro tim tng i vi hng tn kho...........Error: Reference source not found

1.3.

Cc sai phm thng gp i vi hng tn kho.......Error: Reference source not found

1.3.1.

Cc sai st thng xy ra vi hng tn kho......Error: Reference source not found

1.3.2.

Cc gian ln thng xy ra vi hng tn kho....Error: Reference source not found

1.4.

Cc mc tiu kim ton hng tn kho.....................Error: Reference source not found

2. Quy trnh kim ton hng tn kho trong kim ton bo co ti chnh Error:
Reference source not found
2.1.

Lp k hoch kim ton............................................Error: Reference source not found

2.1.1.

Thu thp thng tin chung v khch hng..........Error: Reference source not found

2.1.2.

Thc hin th tc phn tch...............................Error: Reference source not found

2.1.3.

nh gi trng yu v ri ro..............................Error: Reference source not found

2.1.4.

nh gi s b h thng kim sot ni b........Error: Reference source not found

2.1.5.

Thit k chng trnh kim ton.......................Error: Reference source not found

2.2.

Thc hin kim ton.................................................Error: Reference source not found

2.2.1.

Thc hin th nghim kim sot.......................Error: Reference source not found

2.2.2.

Thc hin th nghim c bn............................Error: Reference source not found

2.3.

2.2.2.1.Thc hin th tc phn tch

Error: Reference source not found

2.2.2.2.Thc hin th nghim chi tit

Error: Reference source not found

Kt thc kim ton....................................................Error: Reference source not found

CHNG II: THC TRNG CNG TC KIM TON KHON MC HNG TN

KHO DO CNG TY TNHH KIM TON V K TON AAC THC HIN
ERROR: REFERENCE SOURCE NOT FOUND

1. Gii thiu chung v cng ty TNHH kim ton v k ton AAC Error: Reference
source not found
1.1.

Qu trnh hnh thnh v pht trin ca AAC............Error: Reference source not found

1.2.

Phng chm v mc tiu hot ng ca AAC........Error: Reference source not found

1.3.

Cc loi hnh dch v ca AAC................................Error: Reference source not found

1.4.

C cu t chc qun l ti cng ty AAC..................Error: Reference source not found

1.4.1.

C cu t chc phng ban ti AAC...................Error: Reference source not found

1.4.2.

T chc v nhn s............................................Error: Reference source not found

1.5.

Khi qut quy trnh kim ton BCTC ti AAC........Error: Reference source not found

1.5.1.

Giai on xy dng k hoch kim ton:..........Error: Reference source not found

1.5.2.

Giai on thc hin kim ton:.........................Error: Reference source not found

1.5.3.

Giai on kt thc kim ton:............................Error: Reference source not found

2. Quy trnh kim ton khon mc hng tn kho ti cng ty c phn ABC do cng ty
TNHH kim ton v k ton AAC thc hin Error: Reference source not found
2.1.

Lp k hoch kim ton............................................Error: Reference source not found

2.1.1.

Thu thp thng tin chung v khch hng..........Error: Reference source not found

2.1.2.

Thc hin th tc phn tch...............................Error: Reference source not found

2.1.3. nh gi s b h thng kim sot ni b khon mc hng tn kho.............Error:

Reference source not found
2.1.4. nh gi ri ro v phn b mc trng yu i vi khon mc hng tn kho Error:
Reference source not found
2.1.5. Thit k chng trnh kim ton i vi khon mc hng tn kho................Error:
Reference source not found
2.2.

Thc hin kim ton.................................................Error: Reference source not found

2.2.1.

Thc hin th nghim kim sot.......................Error: Reference source not found

2.2.2.

Thc hin th nghim c bn............................Error: Reference source not found

2.2.2.1

Thc hin th tc phn tch Error: Reference source not found

2.2.2.2.Thc hin kim tra chi titError: Reference source not found
2.3.

Kt thc kim ton....................................................Error: Reference source not found

CHNG III: MT S KIN GP PHN HON THIN QUY TRNH KIM TON
HNG TN KHO TRONG KIM TON BO CO TI CHNH TI CNG TY TNHH
KIM TON V K TON AAC ERROR: REFERENCE SOURCE NOT FOUND
1. nh gi v quy trnh kim ton hng tn kho ti cng ty AAC Error: Reference
source not found
1.1.

u im....................................................................Error: Reference source not found

1.2.

Hn ch.....................................................................Error: Reference source not found

2. Mt s kin gp phn hon thin quy trnh kim ton hng tn kho ti cng ty
AAC
2.1. Hon thin vic tm hiu h thng kim sot ni b i vi hng tn kho............Error:
Reference source not found
2.2.

Hon thin nh gi tnh trng yu v ri ro..........Error: Reference source not found

2.3.

Hon thin th tc phn tch..................................Error: Reference source not found

2.4. Hon thin cng tc chng kin kim k hng tn kho:.....Error: Reference source not
found
KT LUN ERROR: REFERENCE SOURCE NOT FOUND