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Tng hp thi Kim ton ti chnh 1 5tc k 1

nm 2014 (ngy thi 15/5/2014)
1. Nu kin Kim ton.
C c thay i kin khi pht hnh BCKT k?
2. s, gii thch
a,
b, kTV ch chn mu l cc hdong sau ngy kha s ktra tnh
ghi nhn ng k ca Doanh thu.
3. Th tc ksoat cho c t.d ngn sai phm g. Nu th
nghim KS ktra tnh hiu qu.
4. T l Hng bn tr li trn DT thp c th vi phm c s dn
liu no
5. Chy ha hon sau ngy BCTC th KTv x l tnao.
* Khng nh hng n BCTC nm N nhng cn phi thuyt
minh trn BCTC
* Th tc:
-Thu thp cc bin bn kim k hang tn kho v quan st vic
kim k hang tn kho nu c th
- Thu thp cc bin bn x l hang tn kho b h hng.