Company L/O/G/O

Company L/O/G/O

Gii thiu v cng ty TNHH kim ton v nh gi

Thng Long - T.D.K chi nhnh Nng

Thc trng quy trnh kim ton HTK trong kim ton BCTC
ti CT TNHH Kim ton v nh gi Thng Long - T.D.K

Mt s gii php nhm hon thin quy trnh kim ton

HTK trong kim ton BCTC ti
CT TNHH Kim ton & nh gi Thng Long - T.D.K
3

Chi nhnh
Nng

- G: ng o Ngc
Quy m

- Tr s chnh ti H

2010

1/8/2014

Thnh lp t vic hp

i tn thnh

Ni, 4 chi nhnh v

nht CT TNHH Kim

Cng ty TNHH

nhiu VPD khc.

ton & T vn Thng

Kim ton v

- i ng nhn vin

Long v CT TNHH

nh gi Thng

>200 ngi, c 14

Kim ton v Dch v

Long - T.D.K

phn mm T.D.K

KTV cp quc gia v

4 thm nh vin v
gi.

Hong
- C: 42 Trn Tng,
Qun Thanh Kh,
TP Nng.
- L chi nhnh hch
ton c lp, t thu,
t trang tri CP.

 Kim ton BCTC hng

nm ca doanh nghip

Pht trin phn

mm (Tool) cng

Kim ton bo co quyt

ton DA XDCB hon thnh
T vn c phn ha,
xc nh gi tr DN

c kim ton
cho cc cng ty

Dch v k ton

kim ton khc

Cc dch v t vn lin
quan n TCKT, thu ca

Thm nh gi ti sn

DN v cung cp cc VB

(BS, my thit b, DN)

lin quan

2.1. Mc tiu kim ton

Tt c HTK u c ghi

S liu chi tit HTK c

Gi tr ca HTK c nh

nhn, chia ct nin

tnh ton chnh xc v

gi ng theo gi tr thun

c thc hin chnh xc,

thng nht gia s ci v

c th thc hin c, s

thc s tn ti v thuc s

s chi tit (tnh chnh

dng nht qun phng

hu ca DN (tnh y ,

xc).

php nh gi; trnh by v

tnh hin hu, quyn s

khai bo y (tnh gi v

hu).

o lng; trnh by v
khai bo).

a. Tm hiu khch hng v chnh sch k ton HTK

1.Tm hiu KH

2.Cc ti liu
cn thu thp

3.Tm hiu cc kha cnh

KD lin quan ti HTK

Tin hnh tip cn

Giy php ng

Thng tin v HTK (NL,

vi KH.

k KD.

CCDC, SPDD, TP,...)

Thu thp s liu

Cc BCTC,

Phng php kim sot

tng qut v KH.

BCKT, bin bn

lng HTK, kho cha

nh gi cc ri

thanh tra cc nm.

hng, tnh cht ma v

ro => d kin khi

Bin bn cuc

ca HTK, th trng cho

lng cng vic,

hp c ng, HQT

HTK

tnh ph kim ton &

v BG ca KH.

Cc thng tin v sn

la chn nhm KiT.

xut

a. Tm hiu khch hng v chnh sch k ton HTK

Chnh sch k ton p dng i vi HTK cn tm hiu nh sau:

Phng php k ton v tnh gi HTK;

Cc c tnh k ton v xt on s dng nh t l hon thnh, c

tnh d phng gim gi HTK, c tnh sn phm d dang;

Cc th tc chia ct nin cho HTK;

Phng php tnh gi thnh, dng lu chuyn vt l ca qu trnh sn

xut, phng php phn b chi ph nhn cng v chi ph qun l chung, cc
ghi chp phc v qu trnh tnh gi thnh;

So snh chnh sch k ton p dng c ph hp vi quy nh ca chun

mc, ch k ton;

Chnh sch k ton c c p dng nht qun;

Cc thay i CSKT v c tnh k ton c c trnh by ph hp...

THNG LONG - T.D.K Auditing

Khch hng:

Cng ty ABC

Tn

Ni dung:

KSNB HNG TN KHO

Ngi TH:

Nin :

31/12/2010

Ngi KT:

Ngy

M s

A. PHN CHIA NHIM V

NHIM V
1. Qun l kho

LOI
TH

2. Nhn hng

TH

3. Giao hng

TH

4. Ghi th s lng kho

GH

5. Ghi th s lng v gi tr kho

GH

6. Trch nhim kim k thc t

7. i chiu kim k thc t vi kim k thng
xuyn

TH

8. Thng qua cc iu chnh sau kim k

CP

9. Bo co v HTK cn d phng gim gi

TH

10. Trch nhim nh gi HTK

CP

11. Cho php thanh l kho b mt gi

CP

NGI C LIN QUAN

KS

TH
12. Truy nhp vo s k ton tng hp
www.themegallery.com
Trong :
CP = Cho php
TH = Thc hin

KS = Kim sot

B. TH TC KIM SOT
CU HI MU CHT
1. Theo di cc bin ng
Ci g m bo:
- Tt c cc l hng nhn v u c bit n?
- Tt c cc bin ng tn kho trong ni b doanh nghip u c theo di:
+ t kho n cc xng sn xut
+ t xng ny n xng khc
+ t xng sn xut n kho
- Tt c cc l hng giao u c bit n?

- Tt c cc bin ng tn kho v ch yu l vic loi b thanh l cc khon

tn kho li thi hoc h hi u phi c php ca ngi c thm quyn?
2. Kim k thc t
Ci g m bo:
- Tt c cc l hng thuc quyn s hu ca DN u c tnh?
+ Tnh n cc hng ha thc s c trong kho, tr cc hng ha nhn k
gi ca bn ngoi?
+ Tnh n hng khng nm trong kho nhng thuc v doanh nghip, ang
c k gi bn ngoi hoc ang c gia cng bn nhn gia cng?
- Tt c hng u c m v m ch mt ln?
- Cc bc sn xut i vi cc sn phm d dang c xc nh bi
nhng ngi c thm quyn?
- Phn tn kho qu lu khng c bin ng v phn loi b c kim k
www.themegallery.com
mt cch chun xc?

Chi tit
th tc

M t KS
ca KH

Khuyn
ngh

B. TH TC KIM SOT (tt)

CU HI MU CHT
2. Kim k thc t
Ci g m bo:
- Nguyn tc c lp gia cc nin c tun th:
+ Hng ha nhn ngy kim k;
+ Hng ha i tip nhn trong ngy kim k m ha n c ngi
bn gi n (hng ang i trn ng);
+ Cc hng ha nhn v ang i ha n;
+ Hng ha gi i v ang i gi i vo ngy kim k;

+ Hng ha ang c gi i v ang lp ha n;

- Chnh lch gia kim k thng xuyn v kim k thc t c phn
tch?
- iu chnh c thng qua bi ngi c thm quyn?
3. Bo v
Ci g m bo:
- Ch c nhng ngi c thm quyn mi c vo kho?
- Kho c bo v trc ri ro v h hi vt l?
- Gi tr c bo him cho tt c cc ri ro l ?

www.themegallery.com

Chi tit
th tc

M t KS
ca KH

Khuyn
ngh

Mc trng yu c lp theo chnh sch ca cng ty thng bo

vi thnh vin nhm kim ton v mc trng yu k hoch v mc trng
yu thc hin trc khi kim ton ti khch hng. V nhm kim ton c

trch nhim xc nh li mc trng yu thc t trong giai on kt thc

kim ton xc nh xem cc cng vic v th tc kim ton thc
hin y cha.

Xc nh mc trng yu theo cc bc:

- Thit lp mc trng yu k hoch;
- Phn b mc trng yu k hoch cho cc khon mc;
- c tnh sai st tng khon mc;
- c tnh tng sai st;
- So snh tng sai st vi mc trng yu.

Thng Long - T.D.K

Client:
Subject:
Year:

Cng ty ABC
Xc nh mc trng yu thc hin
31/12/2010

Unaudited CY
Khon mc

iu kin p dng
(p dng cho ton b BCTC)

Doanh thu

Loi hnh thng mi

Li nhun trc thu

Ngn hng, chng khon, hoc loi hnh c li nhun n

nh qua cc nm
Loi hnh c tng gi tr ti sn ln hn rt nhiu so vi
doanh thu

Tng ti sn

Mc trng yu k
hoch (PPM)
1% of Doanh thu
Li nhun trc thu
Tng ti sn

iu kin p dng
(p dng cho ton b BCTC)
Loi hnh thng mi
Ngn hng, chng khon, hoc loi hnh c li nhun n
nh qua cc nm
Loi hnh c tng gi tr ti sn ln hn rt nhiu so vi
doanh thu

Planning Materiality

Mc trng yu thc hin

(PM)
50% of PPM

Ngng sai st c th b
qua (TH)
>= 4% of PM thc hin
vic iu chnh

iu kin p dng
(p dng cho tng khon mc F/S)

iu kin p dng
(p dng cho chi tit tng khon mc F/S)

Last Year

VND

VND

534.290.280.049

684.302.188.720

49.151.089.479

55.060.728.335

252.282.632.276

188.776.110.091

Unaudited CY
VND

Last Year
VND

5.342.902.800

6.843.021.887

4.915.108.948

5.506.072.834

5.045.652.652

3.775.522.202

5.342.902.800

6.843.021.887

Unaudited CY
VND

Last Year
VND

2.671.000.000

3.422.000.000

Unaudited CY
VND

Last Year
VND

106.840.000

136.880.000

Phn tch s bin ng ca khon mc hng tn

kho trn Bng cn i k ton qua cc nm.

T mc trng yu thc hin xc nh bc

trn xem xt liu khon mc HTK c phi l

khon mc trng yu KTV tin hnh cc th tc
kim ton khng?
Hiu r hn tnh hnh hot ng ca khch
hng. Gip pht hin nhng bin ng bt thng t
gip ta c th d on c nhng vng c ri ro cao
m rng cc th nghim kim sot.

Vi khon mc hng tn kho kim ton vin yu

cu khch hng cung cp nhng ti liu nh sau:

S ci v cc s chi tit hng tn kho;

Th kho;

Bo co nhp xut tn kho;

Bng cn i s pht sinh;

Phiu xut kho, nhp kho;

Bin bn kim k hng tn kho;

Bin bn x l chnh lch kim k hng tn

kho (nu c);

Bng tnh d phng gim gi hng tn kho.

* Mc tiu

Cc
nghip v
pht sinh
u c
xt duyt
y
m bo
cc chi ph
lin quan
n hng
tn kho u
c ghi
nhn y
v ng
n

Title in
here

Cc nghip
v pht
sinh c
phn loi
v ghi
nhn ng
n

Xc nh v
hiu r c
cc giao
dch v s
kin lin
quan n
quy trnh
quan trng
ny

www.themegallery.com

Thit k
cc th tc
kim tra c
bn c hiu
qu ph
hp
khng?

Title in
here
nh gi v
mt thit k
v thc hin
i vi cc
th tc kim
sot chnh
ca quy
trnh HTK

Title in
here
Quyt nh
xem liu c
thc hin
kim tra h
thng KSNB
hay khng?

1 Kim tra ti liu

Thc hin cc th tc kim sot

Cc chng t lin quan n cc nghip

- Thu thp danh mc tn kho ti ngy kha

v t mua hng nh phiu yu cu mua

s, i chiu vi bin bn kim k, s chi

hng, n t hng, ha n c c

tit, s tng hp v bo co tng hp.

ph duyt y bi nhng ngi c

thm quyn hay khng?

- Xem xt cc ti liu li du vt kim

ton gin tip.

Quan st

- Vic p dng cc th tc kim tra trong

NV mua hng, NV xut vt t hng ha,
NV sn xutv trong qu trnh s
dng cc h thng cng nh nh mc
chi ph.
- Cc chnh sch thit lp k thut, chnh
sch kim tra cht lng nhm h tr
cho hot ng nh gi khc.

Phng vn

Nhn vin n v v cc th tc kim

sot ca nhng ngi thc thi trong vic
kim sot ni b.

www.themegallery.com

C kim

C hi lng

tra hay

vi kt qu

Tham

khng?

kim tra hay

chiu

(Y/N)

khng? (Y/N)

1.KTV c tin tng vo h thng KSNB

i vi khon mc HTK c th ngn
nga, pht hin kp thi cc sai st
trng yu.

2.KTV c tin tng vo h thng KSNB

i vi khon mc HTK c th ngn
nga, pht hin kp thi cc sai st
trng yu.

3.C vn phi da vo thu qun l

v th gii trnh ca Ban gim c lin
quan n cc im yu ca h thng
KSNB v HTK.

www.themegallery.com

kin
hoc pht
hin

VT: ng
Chng t
S
Ngy

S tin

504

8/1/2010

Nhp 330 tn Urea theo

H 52275+63+94+59+81

2.027.142.857

Nhp 1000 tn KCl theo H

6115
Nhp 300 tn DAP theo H
29/4/2010
1604

6869

9/3/2010

1137

003797

0010038

...

Ghi ch

Ha n thiu
444.686.000 ch k ngi mua
hng

Mua 58 tn NaOH ca cty

5/1/2010
TNHH Tn An

0011863

...

Din gii

7.904.761.905
2.342.857.143

Mua du FO t cty Xng Du

22/5/2010
KV5

Phiu nhp kho

172.990.952 thiu ch k k
ton trng

26/7/2010 Mua 187 tn Na2CO3

Ha n thiu
850.000.000 ch k ngi bn
hng

...

www.themegallery.com

...

C kim tra

C hi lng vi kt

hay khng?

qu kim tra hay

(Y/N)

khng? (Y/N)

Tham
chiu

kin hoc pht hin

1.KTV c tin tng vo h thng

Thc hin cc

KSNB i vi khon mc HTK c th

th nghim c

ngn nga, pht hin kp thi cc sai

st trng yu.

bn mc
cao nht.

2. KTV c tin tng vo h thng

Thc hin kim

KSNB i vi khon mc HTK c th

ngn nga, pht hin kp thi cc sai

tra mc
trung bnh.

st trng yu.
3.C vn phi da vo thu qun

Cc

im

l v th gii trnh ca Ban gim c

ca

lin quan n cc im yu ca h

thng KSNB v HTK.

yu
thng

KSNB c
trnh by trong

www.themegallery.com

th qun l.

b.1. MC TIU

b.2. TH TC PHN TCH

m bo cc khon mc HTK l

a ra nhng d on v s

c thc;

d ti khon, t sut hoc xu

Thuc quyn s hu ca doanh

hng;

nghip; c hch ton y ,

So snh on ny vi s

chnh xc, ng nin ;

lng c bo co;

nh gi theo gi tr thun trnh

S dng nh gi chuyn

by trn bo co ti chnh c ph

mn phn tch nhng chnh

hp vi cc chun mc v ch

lch.

k ton hin hnh hay khng.

Bng. Th tc phn tch m Thng Long - T.D.K p dng cho khon mc HTK

STT

Th tc
So snh s d HTK (k c s d d phng)

v c cu HTK nm nay vi nm trc, gii thch

nhng bin ng bt thng.
So snh t trng HTK vi tng ti sn ngn

hn nm nay so vi nm trc, nh gi tnh hp

l ca nhng bin ng.
So snh thi gian vng quay ca HTK vi

nm trc v k hoch, xc nh nguyn nhn

bin ng v nhu cu lp d phng nu c.
So snh c cu chi ph (nguyn vt liu,

nhn cng, sn xut chung) nm nay vi nm

trc, nh gi tnh hp l ca cc bin ng.

Ngi thc hin

Tham chiu

 Quan st kim k hng tn kho

Kim ton vin khi kim ton khon mc hng tn kho, th nghim
u tin cn thc hin chnh l quan st kim k, ng thi chn mu
kim k hng tn kho nhm thu thp bng chng v s hin hu v
tnh cht y ca chng.
c bit l trong cc doanh nghip sn xut, thng mi c lng

hng tn kho kh phc tp nn kim ton vin s nh gi cao bng

chng v s hin hu v y thu c qua cuc kim k ca doanh
nghip.

 Thu thp danh mc hng tn kho, i chiu vi bng cn i k

ton, bng cn i s pht sinh, s chi tit tng loi hng
THNG LONG - T.D.K Auditing
Khch hng
Cui nin

Cng ty ABC
31/12/2010

Ngi lp
MP

Ni dung

Hng tn kho

Ngy

At Cost

Tham
chiu

Nguyn vt liu
Sn phm d dang
Thnh phm
Hng mua ang i ng
Cng c, dng c
Hng ha
Hng gi i bn
Hng gi kho bo thu

<F4/1>
<F4/2>
<F4/3>
<F4/4>
<F4/5>
<F4/6>
<F4/7>
<F4/8>

D phng gim gi HTK

<F4/9>

SDCK
theo bo co
31/12/2010

iu chnh
Dr
VND

Cr
VND

Ngi xem xt
NT

M file

Ngy

F4

kim ton
31/12/2010
31/12/2009
VND
VND

B
92.102.181.224
8.713.240.587
4.069.693.646

OB
81.022.815.434
1.695.375.172
5.242.036.946

40.109.559

229.111.820
7.400.180

104.925.225.016

<B/S>

Cng vic thc hin:

OB
B

- i chiu vi s d u k kim ton nm trc

- i chiu vi s ci v kim tra dng tng

Tm thy:
Khng c mt sai st trng yu no ngoi tr nhng ghi ch

88.196.739.552

THNG LONG - T.D.K Auditing

Khch hng
Cui nin

Cng ty ABC
31/12/2010

Ngi lp
MP

Ni dung

Kim tra tn kho nguyn vt liu

Ngy

Nguyn vt liu
M sn phm

1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021

GT tn s sch
31/12/2010
VND
7.956.951
13.103.550
1.730.329.112
114.387.450
3.415.016.904
401.632
31.851.712.686
10.194.297.815
7.862.165.646
12.210.000
1.319.419.103
313.216.156
133.048.111
710.862.696
69.544.288
889.571.592
249.104.861
137.605.437
43.384.000
2.752.747
14.715.000

VT

kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg

S lng
s sch
SL
540
900
263.800
21.911
397.488
40
4.666.773
1.208.082
800.744
1.650
402.550
142.990
64.340
86.905
4.950
82.152
178.195
276.000
6.380
5.600
1.350

S lng
BB tn kho
SCS
540
900
263.800
21.911
397.488
40
4.666.773
1.208.082
800.744
1.650
402.550
142.990
64.340
86.905
4.950
82.152
178.195
276.000
6.380
5.600
1.350

Ngi xem xt
NT

M file

F4/1

Ngy

Chnh lch

n gi

14.735
14.560
6.559
5.221
8.591
10.041
6.825
8.438
9.819
7.400
3.278
2.190
2.068
8.180
14.049
10.828
1.398
499
6.800
492
10.900

Gi tr
chnh
lch

Nguyn vt
GT tn s sch
liu
31/12/2010
M sn phm

VT

S lng
s sch

S lng
BB tn kho

Chnh lch

Gi tr
chnh lch

n gi

1022

19.768.027

kg

6.450

6.450

3.065

1023

5.937.953

kg

1.262

1.262

4.705

1024

3.538.200

kg

120

120

29.485

1025

28.648.101.546

kg

3.280.430

3.280.430

8.733

1026

193.187.951

ci

48.899

48.899

3.951

1027

18.460.365

kg

491

491

37.597

1028

10.524.705

cun

243

243

43.312

1029

348.584.285

lt

30.571

30.571

11.402

1030

20.370.000

kg

19.400

19.400

1.050

1031

2.079.309.842

1032

1.669.592.613
B
92.102.181.224
<F4>

Mc tiu:

Hnh thnh nn kin c chng s lng tn kho ti thi im cui nm l trung thc - hp l

Ngun:
Danh sch tn kho cui k
La chn mu kim m, t nht
l:
00 mu
Cng vic thc hin:
B

- i chiu vi s ci v kim tra dng tng

SL

- kim tra vi danh sch tn kho

SCS

- i chiu vi bin bn kim m kho

Tm thy:

Khng c mt sai st trng yu no ngoi tr nhng ghi ch

Kt lun: Da vo cc cng vic lm ti cho rng NVL tn kho ngy 31/12/2010 l trung thc v hp l

THNG LONG - T.D.K Auditing

Khch hng
Cui nin
Ni dung

Cng ty ABC
31/12/2010

Ngi lp
MP

Kim tra tn kho sn phm d dang

Ngy

SPDD
M n phm/ m t

Ngi xem xt
NT

M file

F4/2

Ngy
Gi tr tn s sch
31/12/2010
VND

My nghin rng

104.772.150

Humexco

805.878.804

My sy - Khong sn Qung Tr

83.846.326

H thit b ng L

962.780.175

H thit b Haparo

723.609.237

H my bm Qung Ph

3.501.823.318

Bng ti xch - Nam Chu Lai

74.238.057

H thit b - Shaiyo AA

608.199.301

Pisico Hu (H 06/2010 - ci to my bm + bng ti)

149.534.513

Pisico Hu (H 15/2010 - ci to my bm + bng ti)

722.147.326

H thit b - Pisico Qung Nam

226.572.052

Sn phm PP

1.290.000

Sn phm PE

748.549.328
8.713.240.587 TB, B
<F4>

Mc tiu:
Hnh thnh nn kin c chng s lng tn kho ti thi im cui nm l trung thc - hp l
Ngun:
Chi tit sn phm d dang cui k ti 2 x nghip c kh v bao b
Cng vic thc hin:
B
- i chiu vi s ci v kim tra dng tng
TB
- i chiu vi bng cn i s pht sinh
Tm thy:
Khng c mt sai st trng yu no ngoi tr nhng ghi ch
Kt lun: Da vo cc cng vic lm ti cho rng hng SPDD tn kho ngy 31/12/2010 l trung thc v hp l

THNG LONG - T.D.K Auditing

Khch hng Cng ty ABC
Cui nin

31/12/2010

Ngi lp

Ni dung

Ngy

Thnh
phm
M sn
phm/m t

Ngi xem xt

MP

Kim tra tn kho thnh phm

Gi tr tn s
sch
31/12/2008

VT

VND

S lng
s sch

M file

NT

S lng
BB tn kho

SL

SCS

Ngy

F4/3

Chnh lch

n gi

Gi tr
chnh lch

2001
2002

807.133.437
46.988.404

tn
tn

373,629
5,000

373,629
5,000

2.160.254
9.397.681

2003

280.692.513

tn

64,374

64,374

4.360.340

2004
2005
2006
2007
2008

875.832.597
1.548.894.511
316.282.153
193.870.031

tn
tn
tn
tn
tn

176,805
1.281,980
62,000
-

176,805
1.281,980
62,000
-

4.953.664
1.208.205
5.101.325

4.069.693.646
<F4>
Mc tiu: Hnh thnh nn kin c chng s lng tn kho ti thi im cui nm l trung thc - hp l
Ngun:
Danh sch tn kho cui k
La chn mu kim m,
t nht l:
00 mu
Cng vic thc hin:
B
- i chiu vi s ci v kim tra dng tng
SL
- kim tra vi danh sch hng tn kho
SCS
- i chiu vi bin bn kim m kho
Tm thy:
Khng c mt sai st trng yu no ngoi nhng sai st ghi ch
Kt lun: Da vo cc cng vic lm ti cho rng hng thnh phm tn kho ngy 31/12/2010 l trung thc hp l

THNG LONG - T.D.K Auditing

Ngi lp

Khch hng

Cng ty ABC

Cui nin

31/12/2010

Ni dung

Kim tra hng ha

Hng ha
M sn phm/m t

MP
Ngy

Ngi
xem xt

M
file

NT
Ngy

F4/6

GT tn s sch
31/12/2010

VND
Bao PP&PE

40.109.559 TB, B

<F4>
Mc tiu:

Hnh thnh nn kin c chng s lng tn kho ti thi im cui nm l trung

thc - hp l

La chn mu kim m, t nht l:

00 mu
Cng vic thc hin:
B
- i chiu vi s ci v kim tra dng tng
TB
- i chiu vi dng tng bng cn i s pht sinh
Tm thy:
Khng c mt sai st trng yu no ngoi nhng sai st ghi ch
Kt lun: Da vo cc cng vic lm ti cho rng hng ha tn kho ngy 31/12/2010 l trung thc
hp l

 Kim tra chn mu hoc chi tit mt s nghip v nhp, xut kho
i chiu vi cc phn hnh c lin quan (chi ph, gi vn). Thu thp
cc ha n ca NCC lin quan n HTK ti thi im cui nm.
Kim tra chn mu nghip v nhp

hng ha mt thng. Nu khng thy

sai st, kim tra nhng nghip v c s
tin ln, bt ton l.
Chn mu nghip v nhp trn s
chi tit:
Vi mi nghip v nhp, kim tra

s pht sinh, KTV kim tra tnh hp php

v y ca b chng t gc.

Chng t y gm
Phiu nhp kho
Ho n mua hng (trong nc)
T khai hi quan, Invoice, packing
list, bill of lading, C/O, H bo him
hng ho, ho n vn chuyn..
Ho n u vo phi l ho n
, c MST

Kim tra ghi chp: nh khon, i

chiu trn s chi tit v PNK, H
u vo hoc t khai hi quan.

THNG LONG - T.D.K Auditing

Khch hng

Cng ty ABC

Cui nin

31/12/2010

Ni dung

Kim tra chn mu

Ngi lp

Ngy

Mu mua NVL

Hp ng mua bn s

Theo s k ton

Theo chng t thc t

OB

123/HD

Ngy k

29/10/2010

Ha n s

11308/TP

Phiu nhp kho s

28/12/2010

Phu xut kho s

Vn n s

11345103/TL

Bin bn ng hng

103/PL

T khai hi quan s
Bin lai np thu s

1167/tp

S thu phi np

286.909.091

S lng chng loi

300

Gi tr

2.869.090.910

S lng
n gi

Ngi xem xt

MP

Ph hp

Ph hp

ng vi hp ng hay bng gi cng ty quy nh

Ngy thng nhp/xut

28/12/2010

Kim tra tnh ton

kim tra

Ph hp

Kim tra p gi

kim tra

Ph hp

Ch k

kim tra

Ph hp

Hp php

kim tra

Ph hp

Xem xt cut off

kim tra

Ph hp

M file

NT
Ngy

F6

Nn chn:
Cc mu pht sinh ti thi im cui nin , xem cc vn pht sinh sau nin

Mc tiu:
- Kim tra walk through cc ha n nhp xut c thc hin ng quy trnh
- Kim tra tnh ton trn cc ha n , chnh xc, hp php, gi c ph duyt hoc khp vi hp ng
- Kim tra hch ton ng, , chnh xc cc ha n nhp xut tn kho ca n v trong k.
Cng vic thc hin:
- i chiu vi s ci v kim tra
B

dng tng

OB

- i chiu vi chng t gc

Tm thy:
Khng c mt sai st trng yu no ngoi tr nhng ghi ch

Kim tra chon mu nghip v nhp kho c gi tr ln

Kim ton vin tin hnh chn mu mt vi nghip v nhp kho c gi tr ln, kim tra v

s khp ng trn cc chng t lin quan, tnh ton o lng,... Nu c sai st tm li gii thch cho
nghip v .

Kim tra chn mu phiu xut kho, b chng t gc ca cc nghip v xut

Nhm mc tiu: Kim tra tnh c tht ca cc nghip v xut kho, kim tra s y ca cc

nghip v xut kho & kim tra s ghi chp chnh xc.

Bng k lm vic chn mu phiu xut kho

S CT

Ngy thng

Ni dung

Xut vt t sn xut
thng 1/2010

31/01/2010

01002

10/06/2010

69386 Xut bn phn Ur

...

...

S tin

Ghi ch

632

5.035.872.096

621

3.342.684.641

632

2.000.738.488

i ng

110205 Xut bn phn Ur TQ

25/01/2010

...

TK

...

: kim tra i vi chng t gc, s sch v khp ng, phiu xut c y ch k,

chnh xc v s hc.
: phiuxut kho thiu ch k ca th trng n v, s gp n v trong th qun l.

Kim tra phng php tnh gi

Kim tra phng php tnh gi HTK cui k

Cng vic ca KTV l tm hiu phng php tnh gi HTK m KH ang p

dng, kim tra vic tnh ton c chnh xc hay khng v iu c bit quan trng
l kim tra tnh nht qun khi s dng phng php tnh gi HTK.
Phng php nh gi HTK cng ty ABC ang p dng: Bnh qun gia

quyn
Gi tr tn u k + Gi tr nhp trong k
n gi bnh qun =
S lng tn u k + S lng nhp trong
k
Gi tr xut = S lng xut * n gi bnh qun
Gi tr tn cui k = Gi tr tn u k + Gi nhp trong k - Gi tr xut

KTV xem bng tng hp nhp - xut - tn kho, chn mu ngu nhin mt
vi m hng, m vt t c gi tr tn ln.
Xem s chi tit ca tng m hng chn, kim tra n gi mt s ln
xut c theo phng php bnh qun gia quyn hay khng.

Kim tra phng php tnh gi

Kim tra vic tnh gi xut kho thnh phm

Bng tnh gi xut kho thnh phm
Nhp

u k
Thng 1
Thng 2
Thng 3
Thng 4
Thng 5
Thng 6
Thng 7
Thng 8
Thng 9
Thng 10
Thng 11
Thnh 12
Tng
S d trn
bng tng
hp nhp
xut tn
Chnh lch

S lng
58,25
673,07
171,66
213,22
641,55
648,75
627,36
563,14
638,64
317,75
517,45
646,55
737,37

Xut

Gi tr
94.455.314
1.251.149.722
430.273.208
449.638.777
1.232.328.811
1.241.057.773
1.347.286.036
1.114.536.006
1.189.855.495
585.274.520
953.887.859
1.289.638.062
1.632.709.473
12.717.635.742

S lng

487,18
103,57
525,40
525,47
600,91
492,43
567,17
565,32
530,74
583,11
518,84
581,02

Tn
Gi tr

S lng

896.395.369
219.061.690
1.109.933.209
1.009.364.607
1.150.259.009
1.033.692.776
1.146.116.174
1.081.405.940
997.808.290
1.079.851.774
1.025.889.957
1.255.179.618
12.004.958.41
3

244,15
312,24
0,06
116,14
163,99
298,92
294,89
368,21
155,22
89,56
217,27
373,62

Gi tr

449.209.667
660.421.185
126.752,94
223.090.957
313.889.721
627.482.981
595.902.813
704.352.369
291.818.599
165.854.684
429.602.789
807.132.643

12.717.635.742

12.004.957.61
9

807.133.437

794

(794)

 iu kin tin hnh trch lp d phng gim gi HTK

l phi c bin bn quyt nh ca Hi ng qun tr
TRCH LP D PHNG GIM GI HNG TN KHO TI NGY 30/06/2010
VT: ng
STT
1

Tn vt
t
Ur
Cng

VT
kg

K ton nh khon:

S lng

Gi

5.959.186 5591
5.959.186

Gi
30/06
5423

N TK 642

Chnh
lch
168

D phng
1.000.000.000
1.000.000.000

1.000.000.000

C TK 159

1.000.000.000

Xem xt vic hch ton v hon nhp d phng

Ngy 30/09/2010 n v hon nhp d phng
K ton nh khon:

N TK 159
C TK 642
www.themegallery.com

1.000.000.000
1.000.000.000

 Tng hp cc sai st pht hin ( nu c)

Pht hnh bo co kim ton
THNG LONG - T.D.K Auditing
Khch hng
Cui nin

Cng ty ABC
31/12/2010

Ngi lp

Ni dung

Hng tn kho

Ngy

At Cost

Tham
chiu

Ngi xem xt
NT

MP

SDCK
theo bo co
31/12/2010

Dr
VND

F4

Ngy

iu chnh
Cr
VND

M file

kim ton
31/12/2010
31/12/2009
VND
VND

OB

Nguyn vt liu

<F4/1>

92.102.181.224

92.102.181.224

81.022.815.434

Sn phm d dang

<F4/2>

8.713.240.587

8.713.240.587

1.695.375.172

Thnh phm

<F4/3>

4.069.693.646

4.069.693.646

5.242.036.946

Hng mua ang i ng <F4/4>

Cng c, dng c

<F4/5>

Hng ha

<F4/6>

40.109.559

40.109.559

229.111.820

Hng gi i bn

<F4/7>

7.400.180

Hng gi kho bo thu

<F4/8>

D phng gim gi HTK

<F4/9>

104.925.225.016

104.925.225.016
<B/S>

Cng vic thc hin:

OB
- i chiu vi s d u k kim ton nm trc
B
- i chiu vi s ci v kim tra dng tng
Tm thy:
Khng c mt sai st trng yu no ngoi tr nhng ghi ch
Kt lun: Da vo cc cng vic lm ti cho rng hng tn kho ngy 31/12/2010 l trung thc hp l

88.196.739.552

Cc kim ton vin c trnh cao kt hp vi kinh nghim bn thn c

th nm bt nhanh chng h thng KSNB ca khch hng c kim
ton t nh hng v lp k hoch kim ton tt hn.

U IM

Cc k thut thu thp bng chng ca cng ty c xy dng trn c s

chun mc k ton, kim ton Vit Nam nn p ng c yu cu thc
hin kim ton trong iu kin kinh t hin nay.
H thng giy t lm vic c thit k khoa hc, d dng tra cu, tm
cc bng chng cn thit trong trng hp chng minh cho kin ca
mnh v to iu kin thun li cho G kim tra khi ph duyt bo co.

Quy trnh kim ton ca cng ty c thit k c th, y v c th

hin trn giy t lm vic cho tt c cc khon mc, c bit l khon
mc hng tn kho.
Vic tip cp vi nhiu loi hnh doanh nghip s gip nhn vin m
rng s hc hi v hiu bit bn cnh s tng thm uy tn ca Cng ty.
Cc th nghim trong quy trnh kim ton HTK c thit k r rng v
c s linh hot nht nh.

HN CH

V vic kim
tra, nh gi
HT KSNB

Cng ty ch tin hnh nh gi HT KSNB tng i k i

vi nhng khch hng mi, kim ton nm u tin, cn i
vi nhng khch hng kim cc nm trc th vic lm
ny kh s si.

V vic thc
hin cc th
nghim KS

KTV t thc hin cc th nghim kim sot, ch yu da vo

kinh nghim lm vic kt hp vi phng vn nhn vin, v
thu thp ti liu a ra nh gi ri i ngay vo vic thc
hin cc th nghim c bn.

V vic thc
hin cc th tc
phn tch

Thc t, Cng ty kim ton Thng Long-T.D.K tin hnh kh t

cc th tc phn tch (i khi cn b qua th tc ny), cng
nh ch dng li cc th tc phn tch tng i n gin,
khng i su vo cc th tc phc tp i vi khon mc
HTK.

 Ch trng hn na n khu lp k hoch kim ton, tin hnh

cc tiu chun chung v k hoch kim ton sao cho ph hp vi

tng cp khch hng.

Tng cng thi gian cho mt cuc kim ton.
Cn kim ra li bo co kim ton trc khi giao cho khch hng.

S dng bng cu hi v vic x l h thng thng tin trn my vi

tnh .
V th tc phn tch
V vn kim k hng tn kho

L/O/G/O