THI TH S 01

Cu 1 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : (3 im)

(Vit tt: KTV-Kim toan vin; KTNN-Kim toan nha nc)
1. Vit Nam, Ngi thc hi n cng vi c kim toan c goi la k toan vin cng chng.
2. Mc trong yu la khai ni m dung chi tinh cht cua cac sai pham ma KTV phat hi n
c
3. Rui ro phat hi n la loai rui ro gn vi ban cht, nganh ngh kinh doanh cua n vi c
kim toan.
4. N i kim la qua trinh kim tra ma c im la thng co ngay cac kt lu n x ly sai pham
phat hi n c.
5. Chun mc quy inh v bng chng kim toan la VSA 320.
6. Phng phap chon mu co c im cac phn t c chon vao mu am bao tinh ngu
nhin va tinh c thi c goi la chon mu phi thng k.
7. Nguyn tc hoat ng cua Kim toan Nha nc la co thu phi kim toan .
8. Kim toan tun thu thng thng c thc hi n bi cac KTV Nha nc.
9. KTV c l p bt bu c phai co chng chi hanh ngh.
10. Khi KTV thc hi n vi c kim tra t s li u trn chng t gc cua n vi i chiu n s
sach tc la KTV ang thu th p bng chng anh gia c s dn li u v s phat sinh
Cu 2 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : (3 im)
1. PP chon mu theo n vi tin t co it u im hn PP chon mu theo n vi hin vt.
2. Hoa n GTGT (lin 1) la bng chng co ngun gc do n vi c kim toan l p va lu
gi tai n vi.
3. Khi anh gia IR trung binh, CR thp thi DR la cao.
4. Rui ro kim toan co mi quan h ty l nghich vi tinh kinh t cua cu c kim toan.
5. Gian l n thng kho phat hi n so vi sai sot.
6. Phn loai kim toan theo linh vc kim toan thi gm co kim toan c l p, kim toan nha
nc va kim toan n i b .
7. i tng cu th cua kim toan la cac bao cao tai chinh.
8. Tai Vi t Nam, kim toan n i b xut hi n trc kim toan Nha nc.
9. KTV tin hanh i chiu gia tri cua m t tri s trn nhiu tai li u khac nhau, cac ky khac
nhau. y la biu hi n cua phng phap i chiu doc.
10. Chun mc kim toan quy inh v trong yu trong kim toan la chun mc VSA 240.
Cu 3 : (4 im)

C tng th gm 12 khon phi thu. KTV cn chn ra 4 khon phi thu gi th xc

nhn.
KTV quyt inh se chon mu co s dung bang s ngu nhi n vi la chon theo khoang cach
ln hn va khng chp nhn mu trung. Bt u bi im xut phat dong 3 c t 2, l trinh xui
theo c t.
VT : triu ng
TT
Khch hng
S tin
1
Cng ty in lc 3
6.790
2
Cng ty TNHH PTH
2.500
3
Cng ty HAGL
9.050
4
Ngn hang ng
5.020
5
Cng ty Van Tng
2.200
6
Cng ty c phn P&G
1.980
7
Xi nghip ong tau
15.100
8
Ngn hang Seabank
2.180
9
Cng ty hp danh T&T
460
10
Xi nghip dc phm
9.800
11
Ngn hang Sacombank
8.690
12
Cng ty cao su a Nng
5.900
( thi c s dng ti liu v cn b coi thi khng gii thch g thm)

 THI TH S 02
Cu 1 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : ( 3 im )
(Vit tt: KTV-Kim toan vin; KTNN-Kim toan nha nc)
1. Vit Nam, Ngi ng u c quan KTNN c goi la Kim toan trng
2. Chun mc ao c quan trong nht cua kim toan vin o la tinh trung thc.
3. Rui ro tim tang la loai rui ro gn vi trinh va nghi p vu cua KTV trong qua trinh kim
toan
4. KTV phai chiu trach nhim trc tip i vi cac sai pham phat hin c.
5. Rui ro kim soat trong cac n vi lun lun tn tai
6. Kim toan chng t va chng t kim toan la 2 thut ng tng t nhau.
7. Kim toan Nha nc va Doanh nghip Nha nc v kim toan la hoan toan khac nhau.
8. Kt qua cua kim toan c lp thng gn vi cac bin phap x ly cac sai pham phat hi n
c n vi c kim toan.
9. Sau nm 2006, kim toan Nha nc Vi t Nam trc thuc Quc hi.
10. Khi KTV thc hi n vi c kim tra t s li u trn s sach k toan cua n vi i chiu n
cac chng t gc tc la KTV ang thu th p bng chng anh gia c s dn li u v s hi n
hu.
Cu 2 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : ( 3 im )
1. PP chon mu theo n vi tin t co u im hn PP chon mu theo n vi hin vt.
2. Hoa n GTGT (lin 2) la bng chng co ngun gc do n vi c kim toan l p va lu
gi tai n vi.
3. Theo ma tr n rui ro khi anh gia IR trung binh, CR thp thi DR la cao nht.
4. Khi AR = 5%, IR = 80%, CR = 90% thi DR = 8,33%.
5. Cn c quan trong phn bi t hanh vi gian l n va sai sot o chinh la mc nghim
trong cua hanh vi sai pham.
6. Phn loai kim toan theo mi quan h gia chu th va khach th kim toan thi gm co kim
toan c l p, kim toan nha nc va kim toan n i b .
7. i tng chung cua kim toan la cac bao cao tai chinh.
8. Tai Vi t Nam, kim toan c l p xut hi n trc kim toan Nha nc.
9. KTV tin hanh i chiu gia tri trn cac lin khac nhau cua cac phiu thu c lu tr bi
thu quy va k toan thanh toan. y la biu hi n cua phng phap i chiu logic.
10. Chun mc kim toan quy inh v trong yu trong kim toan la chun mc VSA 200.
Cu 3 : (4 im)

Co tng th gm 12 khoan phai thu. KTV cn chon ra 5 khoan phai thu gi th xac nhn.
KTV quyt inh se chon mu theo khoang cach c inh vi la chon theo s ln hn va khng
chp nhn mu trung bt u bi im xut phat vi gia tri 10.000.
VT : triu ng
STT
Khch hng
S tin
1
Cng ty in lc 3
7.790
2
Cng ty TNHH PTH
2.500
3
Cng ty HAGL
6.050
4
Ngn hang ng
3.020
5
Cng ty Van Tng
2.200
6
Cng ty c phn P&G
980
7
Xi nghip ong tau
13.100
8
Ngn hang Seabank
2.180
9
Cng ty hp danh T&T
460
10
Xi nghip dc phm
9.800
11
Ngn hang Sacombank
4.690
12
Cng ty cao su a Nng
5.900
( thi c s dng ti liu cn b coi thi khng gii thch g thm)

 THI TH S 03
Cu 1 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : ( 3 im )
(Vit tt: KTV-Kim toan vin; KTNN-Kim toan nha nc)
1. Nghi inh 105/2004/N-CP la m t vn ban phap quy lin quan n KTNN
2. Hi n nay, Vi t Nam a ban hanh 36 chun mc kim toan c l p
3. Khi anh gia rui ro tim tang cua m t n vi la cao thi iu o co nghia la doanh nghi p
ang co tinh hinh tai chinh kha ti t .
4. Phn loai kim toan theo c s phap ly thi kim toan bao gm n i kim va ngoai kim.
5. Rui ro kim soat lun co mi quan h ty l nghich vi rui ro phat hi n.
6. Quan im cho rng kim toan ng nghia vi kim tra k toan la quan im v kim toan
trong nn kinh t thi trng.
7. Nguyn tc hoat ng cua KTNN la c l p va chi tun theo phap lu t.
8. Hi u qua va hi u nng la hai thu t ng khac bi t nhau
9. Phng phap kim toan ngoai chng t gm co kim k, iu tra va chon mu.
10. Khi KTV thc hi n vi c kim tra t s li u trn s sach k toan cua n vi i chiu n
cac chng t gc tc la KTV ang thu th p bng chng anh gia c s dn li u v s anh gia
Cu 2 : Hon chnh nhng cu sau bng cch in vo du (.) : ( 3 im )
1. PP chon mu trung co u im hn PP chon mu ()
2. Gi th xac nh n TGNH la ky thu t giup KTV thu th p bng chng lin quan n c s
dn li u la (.) cua khoan muc TGNH.
3. Theo ma tr n rui ro khi anh gia IR trung binh, CR cao thi DR la ()
4. Muc tiu cua kim toan n i b la anh gia va nng cao (..)
5. Kim toan (..)lun co trinh t ngc vi trinh t cua k toan tai chinh.
6. Hai chc nng c ban cua kim toan la xac minh va (.)
7. Kim toan vin (..) nht thit phai co chng chi CPA
8. Vn ban phap quy cao nht trong linh vc kim toan Nha nc la (.)
9. Vit Nam,(..) la chu th kim toan xut hin sm nht
10. Trc nm 2005,() trc thuc Chinh Phu.
Cu 3 : (4 im)
Co tng th gm 12 khoan phai thu. KTV cn chon ra 5 khoan phai thu gi th xac nhn.
KTV quyt inh se chon mu co s dung bang s ngu nhin theo s tin nho hn va khng

chp nhn mu trung bt u bi im xut phat la dong 2 c t 4 vi l trinh xui theo c t t

trn xung.
VT : triu ng
TT
Khch hng
S tin
1
Cng ty in lc 3
7.790
2
Cng ty TNHH PTH
2.500
3
Cng ty HAGL
6.050
4
Ngn hang ng
3.020
5
Cng ty Van Tng
2.200
6
Cng ty c phn P&G
980
7
Xi nghip ong tau
13.100
8
Ngn hang Seabank
2.180
9
Cng ty hp danh T&T
460
10
Xi nghip dc phm
9.800
11
Ngn hang Sacombank
4.690
12
Cng ty cao su a Nng
5.900
( thi c s dng ti liu v cn b coi thi khng gii thch g thm)

 THI TH S 04
Cu 1 : Tr li ng/Sai v gii thch ngn gn nhng cu sau : ( 3 im )
(Vit tt: KTV-Kim toan vin; KTNN-Kim toan nha nc)
1. Doanh nghi p t nhn Vi t Nam hi n nay la khach th bt bu c cua kim toan c l p
2. Hi n nay, Vi t Nam tinh ngoai kim cua cac chu th kim toan co th c sp xp theo
th t tng dn nh sau : Kim toan nha nc, kim toan c l p, kim toan n i b .
3. Tinh trong yu la khai ni m dung chi quy m v tin cua cac sai pham phat hi n c.
4. Phn loai kim toan theo pham vi kim toan thi kim toan bao gm kim toan thng ky,
inh ky va bt thng.
5. Rui ro phat hi n lun co mi quan h ty l nghich vi rui ro kim toan.
6. Quan im cho rng kim toan la dich vu vi 4 linh vc kim toan thng tin, quy tc, hi u
qua, hi u nng la quan im v kim toan trong nn kinh t thi trng.
7. Lu t KTNN Vi t Nam c ban hanh nm 2004.
8. Hi u qua la khai ni m dung chi cht lng cua bng chng kim toan.
9. Phng phap kim toan chng t gm co kim k, iu tra va i chiu.
10. Khi KTV thc hi n vi c kim tra t s li u trn s sach k toan cua n vi i chiu n
cac chng t gc tc la KTV ang thu th p bng chng anh gia c s dn li u v quyn.
Cu 2 : Hon chnh nhng cu sau bng cch in vo du (.) : ( 3 im )
1. Rui ro ( ) la loai rui ro lin quan trc tip n cng tac thc hi n cua cac KTV
2. Vi c b tri m t nhn vin va lam cung luc nhiu vi tri khac nhau. iu nay chng to n
vi a khng tun thu nguyn tc (..)
3. Nm (..) la mc thi gian anh du s xut hi n cua Kim toan n i b Vi t Nam
4. (..) va bay to y kin la hai vai tro quan trong c ban cua kim toan.
5.Tai (..), y kin cua KTV c l p c coi ging nh phan quyt cua m t quan toa.
6. () la chc nng quan trong nht cua kim toan.
7. Chun mc kim toan lin quan n gian ln va sai sot nc ta la (..)
8. Xt trn goc inh lng thi quy m v sai pham c goi la ()
9. () la loai hinh kim toan co i tng chu yu la cac BCTC.
10. i tng chung cua kim toan la thc trang hoat ng tai chinh va ()
Cu 3 : (4 im)
Co tng th gm 12 khoan phai thu. KTV cn chon ra 4 khoan phai thu gi th xac nhn.
KTV quyt inh se chon mu co s dung bang s ngu nhin theo khoang cach ln hn va chp

nhn mu trung bt u bi im xut phat la dong 35 c t 1 vi l trinh ngc theo c t t di

ln.
VT : triu ng
TT
Khch hng
S tin
1
Cng ty in lc 3
7.790
2
Cng ty TNHH PTH
2.500
3
Cng ty HAGL
6.050
4
Ngn hang ng
3.020
5
Cng ty Van Tng
2.200
6
Cng ty c phn P&G
980
7
Xi nghip ong tau
13.100
8
Ngn hang Seabank
2.180
9
Cng ty hp danh T&T
460
10
Xi nghip dc phm
9.800
11
Ngn hang Sacombank
4.690
12
Cng ty cao su a Nng
5.900
( thi c s dng ti liu v cn b coi thi khng gii thch g thm)

AP AN THI TH S 01
Cu 1 : Tra li ung/Sai va giai thich ngn gon : (3im)
TT
c
u
1
2
3
4
5
6
7
8
9
10

N i dung tr li

im

Sai. Kim toan vin

0.3
Sai. Tinh trong yu
0.3
Sai. Rui ro tim tang
0.3
Sai. Thanh tra
0.3
Sai. VSA 500
0.3
Sai. Chon mu thng k (chon mu xac sut)
0.3
Sai. Kim toan c l p
0.3
ung. KTNN co ia vi phap ly cao
0.3
ung. am bao tinh khach quan va c l p co trinh chuyn mn cao
0.3
ung. S y u
0.3
Tng im cu 1:
3,0
Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin
nht
Cu 2 : Tra li ung/Sai va giai thich ngn gon : (3im)
TT
c
u
1
2
3
4
5
6
7
8
9
10

N i dung tr li

im

Sai. Co u im hn vi quan tm n quy m v tin cua tng th

0.3
ung. Theo quy inh v vi c ghi hoa n GTGT
0.3
ung. Theo ma tr n rui ro
0.3
ung. Mun AR thp thi phai mt nhiu thi gian va CP kim toan
0.3
ung. Vi gian l n thng c y va co s che giu
0.3
Sai. Theo i tng kim toan
0.3
Sai. La tai li u k toan, thc trang tai san va nghi p vu tai chinh
0.3
Sai. KTNB (1997); KTNN (1994)
0.3
Sai. i chiu ngang
0.3
Sai. VSA 320
0.3
Tng im cu 2:
3,0
Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin
nht
Cu 3 : Chon mu co s dung Bang s ngu nhin (4 im)
-Y 1 cua cu 3 : (0,5 im)
C ng dn s tin cua cac phn t cua tng th

STT

Khch hng

S tin

S tin
c ng dn
6.790
9.290
18.340
23.360
25.560
27.540
42.640
44.820
45.280
55.080
63.770
69.670

1
Cng ty in lc 3
6.790
2
Cng ty TNHH PTH
2.500
3
Cng ty HAGL
9.050
4
Ngn hang ng
5.020
5
Cng ty Van Tng
2.200
6
Cng ty c phn P&G
1.980
7
Xi nghip ong tau
15.100
8
Ngn hang Seabank
2.180
9
Cng ty hp danh T&T
460
10
Xi nghip dc phm
9.800
11
Ngn hang Sacombank
8.690
12
Cng ty cao su a Nng
5.900
-Y 2 cua cu 3 : (0,5 im)
+ inh dang tng th (6.790 69.670)
+ Mi quan h BSNN : 5/5
+ L trinh : Xui theo c t
+ Chon theo khoang cach ln hn va khng chp nh n mu trung
+ im xut phat Dong 3 C t 2 : 48.360
+ S lng mu cn chon : 4 mu
-Y 3 cua cu 3 (3 im)
S NN

Khong cch

S tin

Nh cung cp

Ghi ch

im

48.360

48.360 - 45.280 = 3.080 55.080 Xi nghi p dc

55.080 - 48.360 = 6.720
phm

0,5

39.975

39.975 - 27.540 = 12.435 27.540 Cng ty c phn

42.640 - 39.975 = 2.665
P&G

0,5

06.907

6.907 - 6.790 = 117

9.290 - 6.907 = 2.383

9.290

Cng ty TNHH PTH

0,5

14.342

14.342 - 9.290 = 5.052

18.340 - 14.342 = 3.998

9.290

Cng ty TNHH PTH (Loai do

trung)

0,5

36.897

36.897 - 27.540 = 9.357 27.540 Cng ty c phn

42.640 - 36.897 = 5.743
P&G

69.578

(Loai do
trung)

0,5

69.578 - 63.770=5.808 63.770 Ngn hang

0,5
69.670 - 69.578=92
Sacombank
Kt lu n : Cac khoan phai thu sau c chon : Xi nghi p dc phm, cng ty c phn P&G,
cng ty TNHH PTH, ngn hang Sacombank

AP AN THI TH S 02
Cu 1 : Tra li ung/Sai va giai thich ngn gon : (3 im)
TT
c
u
1
2
3
4
5
6
7

N i dung tr li

im

Sai. Tng kim toan Nha nc

0.3
Sai. Tinh c l p
0.3
Sai. Rui ro phat hi n
0.3
Sai. Nha quan ly n vi c kim toan
0.3
ung. HTKSNB trong cac n vi lun lun tn tai cac han ch
0.3
ung.Kim toan chng t la phng phap; chng t kim toan la tai li u
0.3
ung. KTNN la b may chuyn mn cua NN; DNNN v kim toan la n vi
0.3
kinh doanh
8
Sai. Thanh tra
0.3
9
Sai. Nm 2005 khi Lu t KTNN c ban hanh
0.3
10 Sai. S phat sinh
0.3
Tng im cu 1:
3,0
Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin
nht
Cu 2 : Tra li ung/Sai va giai thich ngn gon : (3 im)
TT
c
u
1
2
3
4
5
6
7
8
9
10

N i dung tr li

im

ung. Vi a quan tm n s tin cua tng th. Biu hi n cua mc trong yu

0.3
Sai. Do n vi bn ngoai l p va lu tai n vi c kim toan
0.3
Sai. mc cao theo ma tr n rui ro
0.3
Sai. DR = 6,94% theo cng thc mi quan h gia cac loai rui ro
0.3
Sai. ng c thc hi n cua hanh vi
0.3
Sai. N i kim va ngoai kim
0.3
Sai. Thc trang hoat ng tai chinh va hi u qua hi u nng
0.3
ung. Kim toan c l p (1991); Kim toan Nha nc (1994)
0.3
Sai. i chiu ngang
0.3
Sai. VSA 320
0.3
Tng im cu 2:
3,0
Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin
nht
Cu 3 : Chon mu co s dung Bang s ngu nhin (4 im)
-Y 1 cua cu 3 : (0,5 im)
C ng dn s tin cua cac phn t cua tng th

STT

Khch hng

S tin

1
Cng ty in lc 3
7.790
2
Cng ty TNHH PTH
2.500
3
Cng ty HAGL
6.050
4
Ngn hang ng
3.020
5
Cng ty Van Tng
2.200
6
Cng ty c phn P&G
980
7
Xi nghip ong tau
13.100
8
Ngn hang Seabank
2.180
9
Cng ty hp danh T&T
460
10
Xi nghip dc phm
9.800
11
Ngn hang Sacombank
4.690
12
Cng ty cao su a Nng
5.900
-Y 2 cua cu 3 : (0,5 im)
+ inh dang tng th (6.790 69.670)
+ Khoang cach c inh = 58.670 / 5 = 11.734
+ S lng mu cn chon : 5 mu
+ im xut phat : 10.000
+ Chon theo s ln hn
-Y 3 cua cu 3 (3 im)
TT
1
2

Khong cch

S tin

Nh cung cp

Ghi ch

10.000 10.290 Cng ty TNHH PTH Chon

10.000 + 11.734 = 22.540 Cng ty c phn
21.734
P&G

S tin
c ng dn
7.790
10.290
16.340
19.360
21.560
22.540
35.640
37.820
38.280
48.080
52.770
58.670

im
0,5

Chon

0,5

21.734+11.734=33.468 35.640 Xi nghi p ong tau

Chon

0,5

33.468+11.734=45.202 48.080 Xi nghi p dc

phm

Chon

0,5

45.202+11.734=56.936 58.670 Cng ty cao su a

Nng

chon

0,5

C n
2,5
g im
Kt lu n : Cac khoan phai thu sau c chon : Cng ty TNHH PTH, cng ty c phn P&G, xi
nghi p ong tau, xi nghi p dc phm, cng ty cao su a Nng (0,5 )

AP AN THI TH S 03
Cu 1 : Tra li ung/Sai va giai thich ngn gon : (3 im)
TT
c
u
1
2
3
4
5
6
7
8
9
10

N i dung tr li

im

Sai. Kim toan c l p

0.3
Sai. 38 chun mc v kim toan c l p
0.3
Sai. IR cao thi tinh hinh kinh doanh cua DN bi anh hng ch cha phai la ti t
0.3
Sai. Bt bu c va t nguy n
0.3
ung. Theo cng thc mi quan h gia cac loai rui ro DR = AR/ (IR*CR)
0.3
Sai. Nn kinh t k hoach hoa
0.3
ung. Theo chng 2 cua Lu t KTNN nm 2005
0.3
ung. Hi u qua = u ra/u vao; Hi u nng = u ra/K hoach, muc tiu
0.3
Sai. Gm kim k, iu tra va thc nghi m
0.3
Sai. S phat sinh
0.3
Tng im cu 1:
3,0
Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin
nht
Cu 2 : in vao (.) : (3 im)
TT
c
u
1
2
3
4
5
6
7
8
9
10

N i dung tr li

im

Khng trung
0.3
S hin hu (co thc/ s tn tai)
0.3
Cao nht
0.3
3E
0.3
Tai chinh (BCTC)
0.3
Bay to y kin
0.3
c lp
0.3
Lut KTNN
0.3
Kim toan c lp
0.3
Kim toan nha nc
0.3
Tng im cu 2:
3,0
Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin
nht
Cu 3 : Chon mu co s dung Bang s ngu nhin (4 im)
-Y 1 cua cu 3 : (0,5 im)
C ng dn s tin cua cac phn t cua tng th

STT

Khch hng

S tin

S tin
c ng dn
7.790
10.290
16.340
19.360
21.560
22.540
35.640
37.820
38.280
48.080
52.770
58.670

1
Cng ty in lc 3
7.790
2
Cng ty TNHH PTH
2.500
3
Cng ty HAGL
6.050
4
Ngn hang ng
3.020
5
Cng ty Van Tng
2.200
6
Cng ty c phn P&G
980
7
Xi nghip ong tau
13.100
8
Ngn hang Seabank
2.180
9
Cng ty hp danh T&T
460
10
Xi nghip dc phm
9.800
11
Ngn hang Sacombank
4.690
12
Cng ty cao su a Nng
5.900
-Y 2 cua cu 3 : (0,5 im)
+ inh dang tng th (7.790 58.670)
+ Mi quan h BSNN : 5/5
+ L trinh : Xui theo c t
+ Chon theo s tin nho hn va khng chp nh n mu trung
+ im xut phat Dong 2 C t 4 : 85.393
+ S lng mu cn chon : 5 mu
-Y 3 cua cu 3 (3 im)
S NN

Pham vi

S tin

Nh cung cp

Ghi ch

im

16.656

10.290-16.340 10.290 Cng ty TNHH PTH Chon

0,5

42.751

38.280-48.080 38.280 Cng ty hp danh

T&T

Chon

0,5
0,5

07.972

7.790-10.290

7.790

Cng ty i n lc 3

Chon

10.281

7.790-10.290

7.790

Cng ty i n lc 3

Loai do trung

53.988

52.770-58.670 52.770 Ngn hang

Sacombank

Chon

0,5

33.276

22.540-35.640 22.540 Cng ty c phn

P&G

Chon

0,5

C ng im
2,5
Kt lu n : Cac khoan phai thu sau c chon : Cng ty TNHH PTH, Cng ty hp danh T&T,
cng ty i n lc 3, ngn hang Sacombank, cng ty c phn P&G (0,5)

AP AN THI TH S 05
Cu 1 : Tra li ung/Sai va giai thich ngn gon : (5,5 im)
TT
c
u
1
2
3
4
5
6
7
8
9
10

N i dung tr li

im

Sai. Khach th t nguy n

0.3
Sai. Kim toan n i b KTNN Kim toan c l p
0.3
Sai. Mc trong yu
0.3
Sai. Kim toan in hinh; kim toan toan di n
0.3
Sai. Quan h ty l thu n theo cng thc mi quan h gia cac loai rui ro
0.3
Sai. Quan im hi n ai v kim toan
0.3
Sai. Nm 2005
0.3
Sai. Hi u qua la thu t ng so sanh gia kt qua at c vi chi phi bo ra
0.3
Sai. PP kim toan chng t co cn i va i chiu
0.3
Sai. S phat sinh
0.3
Tng im cu 1:
3,0
Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin
nht
Cu 2 : in vao (.) : (3 im)
TT
c
u
1
2
3
4
5
6
7
8
9
10

N i dung tr li

im

Phat hin
0.3
Bt kim nhim
0.3
1994
0.3
Xac minh
0.3
Phap (c)
0.3
Tao nim tin cho nhng ngi quan tm
0.3
VSA 240
0.3
Mc trong yu
0.3
Kim toan BCTC
0.3
Hiu qua, hiu nng
0.3
Tng im cu 2:
3,0
Lu y : Co nhiu phng an tra li khac nhau trong mi cu. Trn la phng an chinh ph bin
nht
Cu 3 : Chon mu co s dung Bang s ngu nhin (4 im)
-Y 1 cua cu 3 : (0, 5 im)
C ng dn s tin cua cac phn t cua tng th

STT

Khch hng

S tin

S tin
c ng dn
7.790
10.290
16.340
19.360
21.560
22.540
35.640
37.820
38.280
48.080
52.770
58.670

1
Cng ty in lc 3
7.790
2
Cng ty TNHH PTH
2.500
3
Cng ty HAGL
6.050
4
Ngn hang ng
3.020
5
Cng ty Van Tng
2.200
6
Cng ty c phn P&G
980
7
Xi nghip ong tau
13.100
8
Ngn hang Seabank
2.180
9
Cng ty hp danh T&T
460
10
Xi nghip dc phm
9.800
11
Ngn hang Sacombank
4.690
12
Cng ty cao su a Nng
5.900
-Y 2 cua cu 3 : (0,5 im)
+ inh dang tng th (7.790 58.670)
+ Mi quan h BSNN : 5/5
+ L trinh : Ngc theo c t t di ln
+ Chon theo khoang cach ln hn va khng chp nh n mu trung
+ im xut phat Dong 35 C t 1 :
09.763
+ S lng mu cn chon : 4 mu
-Y 3 cua cu 3 (3,0 im)
S NN
9.763

Pham vi

7.790

Nh cung cp

Ghi ch

im

Cng ty i n lc 3

Chon

0,5

25.976

25.976-22.540=3.436 35.640 Xi nghi p ong tau

35.640-25.976=9.664

Chon

0,5

29.676

29.676-22.540=7.136 22.540 Cng ty c phn

35.640-29.676=5.964
P&G

Chon

0,5

29.334

29.334-22.540=6.794 22.540 Cng ty c phn

35.640-29.334=6.306
P&G

Loai do trung

0,25

32.693

32.693-22.540=10.153 22.540 Cng ty c phn

35.640-32.693=2.947
P&G

Loai do trung

0,25

54.164

9.763-7.790=1.973
10.290-9.763=527

S tin

54.164-52.770=1.394 52.770 Ngn hang

58.670-54.164=4.506
Sacombank

Chon

0,5

Tng im
2,5
Kt lu n : Cac khoan phai thu sau c chon : Cng ty i n l 3, xi nghi p ong tau, cng ty
c phn P&G, ngn hang Sacombank. (0,5)