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Bo co thc tp tng hp

Mc lc
Li ni u ......................................................................................................4
CHNG I: TNG QUAN V CNG TY TNHH KIM TON T VN
TH ...............................................................................................................6
1.1 Lch s hnh thnh v pht trin ca cng ty TNHH kim ton, t
vn Th ..........................................................................................................6
1.2 c im hot ng ca cng ty TNHH kim ton v t vn Th

7
1.2.1

Ngnh ngh kinh doanh .......................................................................7

1.2.2 Khch hng ch yu ...............................................................................9


1.2.3 Kt qu hot ng kinh doanh..............................................................10
1.3 c im t chc qun l ...................................................................12
CHNG II: C IM T CHC KIM TON CA CNG TY
TNHH KIM TON T VN TH .........................................................15
2.1 c im t chc on kim ton ........................................................15
2.2 c im t chc cng tc kim ton ..................................................15
2.2.1 Qu trnh k kt hp ng v tho thun dch v kim ton................18
2.2.2 Qu trnh tng hp xy dng k hoch kim ton ...............................18
2.2.3 Qu trnh kim ton ti n v..............................................................18
2.2.4 Tng hp v x l kt qu kim ton ....................................................19
2.2.5 Pht hnh d tho bo co kim ton ..................................................20
2.2.6 Tng hp x l cc vn , s liu sau kim ton ................................20
2.2.7 Pht hnh bo co kim ton chnh thc .............................................21
2.2.8 X l sau pht hnh bo co kim ton, hu hp ng. ......................21

Ng Th Phng Kim ton 48A

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2.2.9 Sn phm dch v kim ton .................................................................21


2.3 c im t chc h s kim ton .......................................................22
2.4 Kim sot cht lng kim ton...........................................................23
CHNG III: NHN XT V CC GII PHP HON THIN HOT
NG CA CNG TY TNHH KIM TON, T VN TH ................26
3.1 Nhn xt v hot ng ca cng ty TNHH kim ton, t vn Th
.............................................................................................................................26
3.1.1 u im.................................................................................................26
3.1.2 Tn ti ...................................................................................................27
3.2 Gii php xut hon thin hot ng ti cng ty TNHH kim
ton, t vn Th ..........................................................................................28

Ng Th Phng Kim ton 48A

Bo co thc tp tng hp

Danh mc t vit tt
BCTC: bo co ti chnh
DN: Doanh nghip
G: Gim c
KTV: kim ton vin
TP HCM: Thnh ph H Ch Minh
TTCK: Th trng chng khon
XDCB: xy dng c bn
Danh mc s bng biu
S 1.3 S qun l cng ty TNHH kim ton t vn Th
S 2.1 Trnh t thc hin cng tc kim ton ti CACC
Biu 1.2 Doanh thu v li nhun sau thu
Biu 1.2.2: cc lnh vc hot ng ca cng ty

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Li ni u
Ch cch y vi nm, khi ni n kim ton nhiu ngi khng bit l
ngh g th nhng nm gn y kim ton ang tr thnh ngnh ngh c coi
trng v u tin pht trin, mt s la chn ca nhiu bn tr ti nng. iu
khng nh s pht trin vt bc ca ngnh ngh ny, c bit l s ln mnh
ca cc cng ty kim ton c lp nc ngoi ti Vit Nam cng nh cc cng
ty kim ton Vit Nam. Cng vi s ra i ca TTCK, trong thi gian ti s
lng cc t chc pht hnh, nim yt v kinh doanh chng khon s ngy cng
gia tng, do i hi cc dch v kim ton trong lnh vc ny s phi tng c
v s lng v cht lng. Hin nay, ti Vit Nam th phn ln cc cng ty
kim ton trong nc u l cc cng ty nh v mi thnh lp, cha c kinh
nghim trong kim ton c bit l kim ton cc cng ty nim yt chng
khon. Cng ty TNHH kim ton t vn Th cng l mt trong s nhng
cng ty kim ton Vit Nam non tr v ang trong qu trnh hon thin cng tc
t chc kim ton cc cng ty nim yt trn sn chng khon. Qua qu trnh
thc t thc tp v tm hiu ti cng ty, em c b sung nhiu kin thc
thc t v hot ng kim ton v nhn thy nhng kh khn ca kim ton c
lp Vit Nam trong mi trng cnh tranh trong sn chi mi WTO. Chnh v
vy, em la chn thc hin bo co thc tp tng hp v Cng ty TNHH kim
ton v t vn Th . Da trn nhng kin thc c hc v b mn kim
ton cng vi s nghin cu thm ti liu chuyn ngnh, cc vn bn php quy
nh nc ban hnhcng nh qu trnh tm hiu hot ng kim ton c
lp thc tin ti cng ty v s ch dn ca thy gio hng dn thc tp em
hon thnh bo co ny. Bo co gm c 3 phn chia thnh 3 chng:

Ng Th Phng Kim ton 48A

Bo co thc tp tng hp

Chng I: Tng quan v cng ty TNHH kim ton t vn Th


Chng II: c im t chc kim tan ca cng ty TNHH kim ton t vn
Th
Chng III: Nhn xt v cc gii php hon thin hot ng ca cng ty
kim ton t vn Th .
Bi vit cn nhiu sai st do s hn ch v kin thc v thi gian nghin cu
nn em rt mong s nhn xt nh gi ca thy c. Em xin chn thnh cm n
s hng dn nhit tnh mang tnh nh hng ca thy gio hng dn PGS.
TS inh Trng Hanh.
Sinh vin thc hin

H Ni, ngy 30 thng 1 nm 2010

Ng Th Phng

Ng Th Phng Kim ton 48A

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CHNG I: TNG QUAN V CNG TY


TNHH KIM TON T VN TH
1.1 Lch s hnh thnh v pht trin ca cng ty TNHH kim ton, t
vn Th
Cng ty Kim ton T vn Th CACC - Capital Auditing
consultancy company c B Ti Chnh v S K hoch v u T TP H
Ni cp php ng k kinh doanh ln u ngy 22/5/2006 theo giy chng nhn
ng k doanh s: 01 02 02 64 76;
Tn hiu Capital Auditing - CACC c Cc S hu Tr Tu Vit nam cp
vn bng bo h cho ngnh ngh kim ton, t vn ti chnh, k ton, thu
Cng ty c tr s chnh ti 16 D6 KQU Thanh Xun Thanh Xun Bc
Thanh Xun - TP H Ni, chi nhnh ti TP HCM, Vit Tr, vn phng i
din ti Hi Dng, Qung Ninh, Ho Bnh.
Vn iu l 2 000 000 000
Website: http://caccvn.net
Email: info@caccvn.net
CACC l doanh nghip kim ton hot ng hp php trong lnh vc kim
ton, k ton, xc nh gi tr doanh nghip c phn ho, t vn thu, t vn
ti chnh, t vn qun l, t vn nh gi doanh nghip, c phn ho doanh
nghip. Cng ty Kim ton T vn Th bng vic cng tc vi cc php
nhn chuyn ngnh ti chnh k ton kim ton trong nc, quc t v cc
cng tc vin ang lm vic trong cc B, Ngnh, doanh nghip ln gp
phn a dng ha dch v cung cp ti khch hng vi chun mc v cht
lng c tha nhn ti Vit nam; Theo quy nh ti Vit Nam, cc cng ty
kim ton phi c vn iu l ti thiu l 2 000 000 000 mi iu kin kim
ton cng ty nim yt trn sn Chng Khon v CACC l mt trong s 35 cng
Ng Th Phng Kim ton 48A

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ty kim ton c chp thun kim ton cho cc t chc pht hnh, t chc
nim yt v t chc kinh doanh chng khon nm 2010.
1.2 c im hot ng ca cng ty TNHH kim ton v t vn Th
1.2.1

Ngnh ngh kinh doanh

Cng ty Kim ton T vn Th l doanh nghip Kim ton hot ng


hp php trong lnh vc kim ton, k ton, xc nh gi tr doanh nghip c
phn ha, t vn thu, t vn ti chnh, t vn qun l, t vn nh gi doanh
nghip, c phn ho doanh nghip;
Hng nm, ph hp vi Chun mc Kim ton Vit nam hin hnh, Cng ty
Kim ton T vn Th c B Ti chnh cp chng nhn Cng ty Kim
ton iu kin thc hin cung cp dch v kim ton v cc dch v t vn
chuyn ngnh. iu ny m bo iu kin php l cho cc sn phm dch v
ca Capital Auditing consultancy company
Tng hp cc dch v m CACC cung cp
Kim ton v cc dch v lin quan
Kim ton theo lut nh BCTC, cng trnh XDCB, u thu
Kim ton hot ng
nh gi h thng kim sot ni b
Bo co thm nh s liu theo mc tiu
Cc nh ga v xc nhn c bit
Kim tra bo co qu v bo co gia k
Chun b v tng hp BCTC
T vn ti chnh
Xc nh c cu v chin lc kinh doanh
T vn thit lp h thng kim sot ni b hiu qu cho DN, xy dng
quy ch ti chnh cho DN
T vn qun l tit kim chi ph
Ng Th Phng Kim ton 48A

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T vn qun l tin lng v nhn s


T vn lp d n kh thi trong giai on u, t vn u t, la chn
phng n kinh doanh
T vn thnh lp DN, c phn ho DN, t vn i vi cc DN tham gia
TTCK
Tuyn dng chuyn vin
Dch v k ton
T vn chn la hnh thc s v t chc b my k ton
T vn lp BCTC
Lm thu k ton
Dch v kim ton ni b
Xy dng phng kim ton ni b
o to kim ton ni b
Phn tch hot ng
Son tho s tay kim ton ni b
Thc hin dch v kim ton ni b
iu tra gian ln theo ch im
Cc dch v khc
Dch v chuyn i bo co
Dch v o to
Dch v nh gi ti sn
Dch v thu
C th thy l CACC c c cu dch v kh l a dng v ang y mnh
hot ng t vn trong cc lnh vc v thu, k ton, qun tr

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1.2.2

Khch hng ch yu

Khch hng ca CACC bao gm c nhng doanh nghip c vn u t trong


v ngoi nc, cc d n. Nm 2010 ti, CACC d kin phc v hn 200 khch
hng v hng trm hp ng kim ton d n vn u t XDCB.
Vn u t trong nc
Cc n v thnh vin trc thuc B Cng nghip
Cc n v thuc Tp on Bo Vit
Cc n v thuc Tng cng ty Bu chnh Vin thng
Cc n v thnh vin trc thuc B Nng nghip v Pht trin nng thn
Vit nam
Cc n v thnh vin Tng Cng ty Dt may Vit nam
Cc n v thnh vin Tng Cng ty Ha Cht Vit nam
Cc n v thnh vin Tng Cng ty Thp Vit nam
Cc n v thnh vin Tng Cng ty Khong sn Vit nam
Cc n v thnh vin Tng Cng ty LILAMA Vit nam
Cc n v thnh vin Tng Cng ty My ng lc v My Nng
Nghip
Cc doanh nghip a phng thuc cc Tnh, Thnh ph (H Ch Minh,
Bnh Dng, H Ni, Khnh Ha, B Ra Vng Tu, Nng . . .)
Cc n v thnh vin Tng cng ty Sng ,
Tng cng ty xy dng H Ni
Vn u t nc ngoi
Cc doanh nghip thuc khu Cng nghip (KCN Sui Du Nha Trang,
KCN Bnh Dng, KCN ng Nai,. . .)
Cc doanh nghip Nht Bn (cc doanh nghip va nh)
Cc doanh nghip M (doanh nghip vin thng, du kh)
Cc doanh nghip Hn Quc (Doanh nghip sn xut sn phm thc n)
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Cc doanh nghip ca Trung Quc (doanh nghip sn xut c kh)


Cc doanh nghip i Loan (doanh nghip sn xut c kh)
Cc doanh nghip ca Gemany ( Cc doanh nghip dt may, c kh)
Cc doanh nghip Australia (Khch sn, nh hng)
Cc doanh nghip ca cc nc khc. . . ( Doanh nghip va v nh)
Vin khoa hc cng ngh thng tin
Ngnh cng nghip t (nh my t Vinaxuki)
Vn d n
Cc D n ODA - i s qun Nht Bn trc tip gii ngn
Cc D n phi chnh ph - D n ti tr va v nh
D n ADB - D n Ngn hng pht trin Chu
Cc d n thuc B Lao ng - Cc phng chng t nn x hi
D n thp i Ho Bnh to thp i 106 Hong Quc Vit
1.2.3 Kt qu hot ng kinh doanh
Sau hn 3 nm hot ng v pht trin CACC tr thnh mt trong nhng
cng ty kim ton uy tn v cht lng. Trong 3 nm va qua, CACC khng
ngng pht trin v ln mnh hn th hin qua s tng cao s lng hp ng
cng nh gi tr mi hp ng v li nhun thu c.
n v: 1000
Ch tiu

Nm 2007

Nm 2008

Nm 2009

Tng doanh thu

650000

975000

1500000

Li nhun trc thu

200000

450000

780000

Thu thu nhp doanh nghip

64000

144000

149600

Li nhun sau thu

136000

306000

630400

Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

500

463.5

450
400
350
300
250

225

230

200
150

150
100

Doanh thu
Li nhun sau thu

100 100

50
0

2007

2008

2009

Biu 1.2.1 Doanh thu v li nhun sau thu


T biu trn ta c th nhn thy, doanh thu v li nhun sau thu ca
cng ty tng mnh qua cc nm. Doanh thu nm 2009 tng 2.3 ln so vi nm
2007 v li nhun sau thu tng gp 4,6 ln so vi nm 2007. c bit l li
nhun sau thu ca cng ty tng nhanh hn rt nhu so vi doanh thu chng t
cng ty ang khng ch ngy cng tng trng v s lng hp ng v gi tr
hp ng m nh s h tr ca phn mm kim ton v chng trnh kim ton
mu m chi ph cho mi cuc kim ton ca cng ty cng gim ng k m vn
m bo c cht lng. Tuy nhin trong cc lnh vc hot ng ca cng ty
th ch yu vn l kim tan BCTC chim t trng ln, cc hp ng t vn
cn t. y chnh l nguyn nhn khin cho khi lng cng vic vo cui nm
ti chnh v u nm tng mnh to p lc v thi gian v nhn s cho cng ty
(c bit l giai on sau tt m lch). Nhng so vi trung bnh ca ngnh v so

Ng Th Phng Kim ton 48A

11

Bo co thc tp tng hp

vi hot ng ca cc cng ty kim ton Vit Nam non tr ni chung th c cu


dch v cung cp ca CACC kh tt.

27.4
19.6

Lnh vc kim ton


BCTC
Lnh vc u t
XDCB
Lnh vc t vn

53

Biu 1.2.2: cc lnh vc hot ng ca cng ty


1.3 c im t chc qun l
CACC l mt cng ty TNHH 2 thnh vin tr ln, ng u cng ty l Hi
ng thnh vin. Hi ng thnh vin gm: mt Ch tch (ng thi cng l
Gim c cng ty), mt ph Ch tch.
Gim c: l ngi ph trch cao nht v hot ng kinh doanh, ch o
hot ng ca Cng ty v i din cho quyn li ca Cng ty trc php lut v
cc bn hu quan. H tr cho Gim c l cc ph gim c chu trch nhim
trc Gim c v phng ban mnh qun l.
Ban kim ton BCTC: thc hin a s cc hp ng kim ton ca cng ty.
y cng l ban c s lng nhn vin ng o, thc hin Kim ton BCTC
theo lut nh.

Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

Ban t vn c phn ha, t vn ti chnh, k ton: Xc nh gi tr doanh


nghip, t vn c phn ha, iu l, quy ch ti chnh, h thng kim sot ni
b Ghi s k ton v dch v k ton trng cho cc doanh nghip.
Ban kim sot ni b: kim sot ti chnh, k tan thu ca cng ty. Qun l
vn bn h s php l, bo co kim ton, h s ca cng ty. t vn s sch k
ton, bo co k ton, t vn thu. t vn lp h s u thu (kim ton u
thu); t vn d n v u t d n (xy dng d n, thi gian hon vn v
ngun vn u t d n, tin gii ngn); t vn o to ngh k tan, kim
ton.
Ban t vn u t: cung cp dch v nh gi doanh nghip v cc dch v
phn tch u t chng khon.
Ban kim ton Quyt ton vn u t XDCB: kim ton Quyt ton vn u
t XDCB kim nhim lm cc dch v v t vn quyt ton vn u t cho
doanh nghip c vn u t nc ngoi.
Phng t chc hnh chnh k ton: thc hin cc hot ng hnh chnh k
ton ca cng ty, t chc o to i ng nhn vin tr.

Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

Hi ng thnh vin

Gim c

P.G ban kim


ton BCTC

Ban
kim
ton
BCTC

Ban
t vn
c phn
ha,
t vn
ti
chnh,
k ton

P.G ban
XDCB

Ban
kim
sot ni
b

T chc
hnh
chnh,
k ton

Ban
kim
ton
Quyt
ton
vn u
t
XDCB

Ban
t vn
u t

S 1.3 S qun l cng ty TNHH kim ton t vn Th

Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

CHNG II: C IM T CHC KIM


TON CA CNG TY TNHH KIM TON T
VN TH
2.1 c im t chc on kim ton
Hng nm, cng ty u t chc hp Ban Gim c quyt nh nhn s v
ln k hoch kim ton cho c nm cng nh cc chnh sch khc ca cng ty.
Nhn s c chia thnh cc nhm kim ton, trong mi nhm kim ton u
c cc KTV chuyn nghip m bo cht lng v kim tra gim st cc tr
l kim ton. Nhn s c chia thnh cc ban:
Ban kim ton BCTC;
Ban t vn c phn ho, t vn ti chnh, thu;
Ban kim sot ni b;
Ban t vn u t;
Ban kim ton Quyt ton vn u t XDCB.
Trong cc ban c s trao i nhn s v h tr ty tng hp ng theo s
phn cng ca Ban G v ch nhim kim ton.
2.2 c im t chc cng tc kim ton
Ngay t tn ch ngh nghip ca CACC Khch hng hi lng nhn c
li ch hiu qu tiu chun cht lng cao t dch v chuyn nghip vi
mc ph hp l nu ln phng php lun kim ton v mc tiu hng ti
ca vic cung cp dch v Kim ton ca CACC.
Mt cuc kim ton thng thng bao gm 3 bc:
- Chun b kim ton
- Thc hin kim ton
- Kt thc kim ton

Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

Mt cuc kim ton do CACC thc hin cng tri qua trnh t chung nh
trn. Trong phm vi bo co ny, chng ta s tm hiu v i theo cc bc c
phn chia nh hn c th hiu r hn v quy trnh kim ton mu chung ca
CACC.
Giai on chun b kim ton bao gm:
- Qu trnh k hp ng v tha thun dch v kim ton.
- Tng hp xy dng k hoch kim ton
Giai on thc hin kim ton
- Tin hnh cuc kim ton ti n v
- Tng hp v x l kt qu kim ton
Giai on kt thc kim ton
- Pht hnh d tho Bo co kim ton
- Tng hp v x l cc vn s liu sau kim ton
- Pht hnh Bo co kim ton
- X l sau pht hnh Bo co kim ton, hu hp ng
C th sp xp quy hoch tng hp trnh t cuc kim ton thng thng do
cng ty Kim ton T vn Th thc hin nh sau:

Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

Ban
Gim c

Qu trnh k hp ng,
tho thun dch v kim ton
(1)

Ban G v
Ch Nhim
Kim ton

Tng hp xy dng
k hoch kim ton

(2)
Ch nhim kim ton,
NV chuyn nghip

Tin hnh cuc kim ton ti


n v
(3)

Ch nhim kim ton


&
Ban c vn

Tng hp v x l kt qu
kim ton

(4)

Ban G & Ch
nhim kim ton

Pht hnh d tho Bo co


kim ton
Tng hp v x l cc vn
s liu sau kim ton
Pht hnh Bo co kim ton
X l sau pht hnh Bo co
kim ton, hu hp ng

S 2.1 Trnh t thc hin cng tc kim ton ti CACC


Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

2.2.1 Qu trnh k kt hp ng v tho thun dch v kim ton


Phng chm ca cng ty trong giai on ny l khng ngng tm hiu v
cng ty khch hng, Ban G, hot ng kinh doanh v cc ri ro trong kinh
doanh ca khch hang, tm hiu v c cu t chc hot ng, ln ca doanh
nghip khch hang xt trn cc ch tiu tuyt i, tng i, cc yu cu ca
khch hang v loi hnh dch v t tip cn v xy dng mt bn hp
ng vi lch trnh, phm vi, mc ph hp l. Mc tiu ca giai on ny l eo
ui, chia s tin ti k kt hp ng cng pht trin.
2.2.2 Qu trnh tng hp xy dng k hoch kim ton
Da trn bn hp ng c k kt, ph hp vi h thng chun mc
kim ton Vit Nam hin hnh v Chun mc kim ton Quc t c tha
nhn, CACC tin hnh lp k hoch kim ton chi tit (c c t thong tin
ca hp ng, chng trnh kim ton chun ca cng ty), b tr h thng nhn
s cc cp ph hp vi hp ng k kt (Ban G iu hnh hp ng Ban
c vn thng trc Cng ty lin kt (nu cn thit) - Cng tc vin (nu cn
thit) Nhm kim ton). Trong qu trnh ny CACC s gi ti khch hang cc
vn bn ngh chun b s liu, ti liu, vn bn thng bo v k hoch, lch
trnh, nhn s chnh thc ca cuc kim ton, cc d kin v thi gian pht
hnh bo co, t chc cuc hp
2.2.3 Qu trnh kim ton ti n v
y l qu trnh quan trng, quyt nh n phn ln cht lng cuc kim
ton, y l qu trnh cc KTV ca CACC tin hnh thu thp s liu, thc hin
cc th tc kim ton t tng hp n chi tit s liu lin quan n bo co
c kim ton. Trong qu trnh ny, ngoi cc th tc kim ton thng thng,
cc KTV cng c th dung cc th tc nh xc nhn, phng vn, kim k, quan
st, cng c cc bng chng km ton nhm a ra kin v BCTC.

Ng Th Phng Kim ton 48A

18

Bo co thc tp tng hp

Trong qu trnh ny, s xut hin ca ban G, cc c vn k thut (nu cn


thit) s gip cho cc KTV b sung v hon thin cc th tc kim ton nhm
thu thp bng chng kim ton.
Cuc kim ton ti n v s c nh hng tp trung vo nhng khu vc
then cht thng qua vic phn tch ri ro v s dng cc k thut kim ton vi
s h tr ca phn mm kim ton quc t - CACC IAS (CACC
international Audit system). y l nt khc bit c bn ca CACC so vi cc
cng ty kim ton ni a khc. Vi s h tr ca phn mm ny, cho php
chng ti lp bo co v x l cc vn iu chnh chi tit ti tng n v
thnh vien m vn p ng c tin thi gian ra ca cuc kim ton.
Phn mm kim ton ny s cc k hu dng cho mc tiu hp nht bo co
ton cng ty i vi cc n v c nhiu thnh vin.
Quan tm n cc vn v ti chnh, thu theo quy nh tng thi k, tng
nin k ton v coi l mt trng tm trong cc cuc kim ton BCTC
thng nin: Phn lon mc tiu ny wocj cc cng ty kim toan ni a xem
l mt vn nn n trnh trong cc cuc kim ton BCTC thng nin. y
cng l l do gii thch v sao cc BCTC c kim ton vn cn c nhng
s khc bit qu ln so vi kt qu ca cc c quan ti chnh, thu. iu ny c
th gii thch nh mt s tt yu do Chnh sch ti chnh, thu v Ch k
ton Vit Nam cha c s ho hp trong vic xem xt, ghi chp cc khon thu
nhp hay chi ph. Tuy nhin CACC lun quan tm ti vn ny v xem xt
vn ny nh mt khon mc trng tm trong tt c cc cuc kim ton
BCTC vi mc tiu a ra cc kin nh gi, t vn hu hiu nht cho khch
hang v BCTC hng nm.
2.2.4 Tng hp v x l kt qu kim ton
y l giai on kt tinh cc kt qu kim ton dng thng k theo tng i
tng, tng khon mc hay ch im kim ton
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Bo co thc tp tng hp

Cng vi s tham gia ca cc chuyn gia, c vn v Ban G, nhm kim


ton s son lp nn bng tng hp cc s liu kim ton, bn tng hp cc vn
k ton cn c hon thin v cc bn tng hp khc ph hp vi i
tng ca hp ng kim ton.
Cc s liu ny s c gi ti khch hang nh mt phn khng th thiu
ca bn d tho bo co kim ton.
2.2.5 Pht hnh d tho bo co kim ton
Trn c s s liu tng hp kt qu kim ton, kt hp vi cc thng tin
tng hp t cc s liu lin quan (cc bo co gii trnh ca ban G, bo co v
th xc nhn, bo co v vic kim k, bo co v kt qu nh gi quan st,
phn tch) ban G v cc ch nhim kim ton s tin hnh lp bn d tho:
bo co kim ton v bng tng hp BCTC, danh mc cc bt ton ngh
c x l vo BCTC v cc bng tng hp
Cc bn bo co ny c xy dng trn chun mc kim ton Vit Nam,
quy nh v thu, ti hcnh v cc quy nh khc (ca cng ty m, tng cng
ty) v l ti liu dng cng ty kim ton, t vn Th a ra kin v
BCTC c kim ton.
2.2.6 Tng hp x l cc vn , s liu sau kim ton
y l giai on trao i thng tin 2 chiu gia CACC v khch hang.
Trong giai on ny, KTV cng s tip tc tm hiu cc s kin pht sinh sau
ngy kho s v sau ngy kt thc kim ton (theo Chun mc kim ton quc
t v Vit Nam). cng c cc bng chng kim ton. y cng l giai on
khch hang v CACC chia s hiu bit v k ton, thu, ti chnh thng qua
cc trao i gia cc cp ca 2 cng ty tin n s thng nht v tn trng
cc quy nh ti chnh, k ton, thu trong vic x l s liu ti chnh. y cng
l giai on ban G v ch nhim kim ton chnh thc pht hnh bo co
kim ton v BCTC ca khch hng.
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Bo co thc tp tng hp

2.2.7 Pht hnh bo co kim ton chnh thc


Tu theo yu cu v nhng im thng nht trong Hp ng kim ton m
bo co kim ton c pht hnh bng ting Vit hoc ting Anh hoc mt th
ting no khc tuy nhin bo co bng ting Vit s c coi l th ting u
tin trong tranh tng trn lnh th Vit Nam. C bn bo co s c quy nh
trong hp ng kim ton. Nguyn tc c bn ca cng ty l pht hnh 8 b
trong khch hang 6 b v lu cng ty 2 b.
2.2.8 X l sau pht hnh bo co kim ton, hu hp ng.
CACC lun n lc p ng cc nhu cu ca khch hng lm cho qu trnh
kim ton tr thnh mt cng c qun l. CACC iu tra mc hi long cu
khch hang m bo rng cng ty p ng cc mong mun ca khch hng
v khng ngng nng cao cht lng dch v. Trong qu trnh ny, cng ty s
phi hp vi khch hang trong vic a bo co kim ton v BCTC c
kim ton ra ngoi cng chng. Qu trnh ny cng l khu phi kt hp gia
cng ty v khch hang v mt tc nghip trong qu trnh x l cc kt qu thanh
tra, kim tra ca c quan ti chnh, thu v c c quan, i tng khc
2.2.9 Sn phm dch v kim ton
Bo co kim ton
Bo co kim ton v BCTC c kim ton nh km s c cng ty
gi ti khch hang bng ting Vit v bn bo co dch ra ting Anh (nu c
yu cu) theo Lut nh ti Vit Nam, s b bo co l 6 b, trong : khch
hng gi 4 b, cng ty lu tr 2 b.
Bo co kim ton v BCTC c kim ton nh km c kt cu nh
sau:
Bo co ca Ban G cng ty khch hng
Bo co ca KTV v BCTC
BCTC c kim ton nh km
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Bo co thc tp tng hp

Bo co kim ton v BCTC c kim ton cso gi tr cao cho cc yu


cu cng b thng tin ca cng ty khch hang cho cc bn lin quan.
Theo quy nh ca CP ti Ngh nh 105/N th t nm ti chnh 2004 phn
lon c doanh nghip hot ng theo Lut Doanh nghip v Lut u t nc
ngoi cng nhn cc D n cng trnh XDCB, u thu trong nc, quc t u
cn c kim ton hoc c khuyn khch kim ton.
Th qun l
Th qun l s c hon thnh v gi ti Ban G cng ty khch hang vi
mc tiu nh gi mt cch tng th v chi tit cng tc kim sot v cng tc
ti chnh ca khch hang. Th qun l s l mt cng c qun l hu hiu cho
khch hang cho tng nm ti chnh.
Bo co cho yu cu c bit
L mt dng bo co sot xt cho cc yu cu c bit ca Ban G, bo co
s th hin r cc kin ca CACC v cc vn c Ban G cng ty
khch hng yu cu a ra kin (theo tho thun c bit)
2.3 c im t chc h s kim ton
Theo VAS 230, h s kim ton l cc l cc ti liu do KTV lp, thu thp,
phn loi, s dng v lu tr trong mt cuc kim ton. H s kim ton bao
gm cc thng tin cn thit lin quan n cuc kim ton lm c s cho vic
hnh thnh v chng minh rng cuc kim ton c thc hin theo ng cc
chun mc kim tan Vit Nam (hoc chun mc quc t c chp nhn). Ti
cng ty, ti liu h s kim ton c c th hin trn giy, trn phng tin
tin hc theo quy nh ca php lut hin hnh. Ti liu phn nh cc th tc
thc hin, cc th nghim, thng tin thu c v cc kt lun tng ng trong
qu trnh kim ton. Khi pht hnh bo co kim ton th cng ty lu tr 2 b,
h s kim ton c phn thnh 2 loi chnh:

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Bo co thc tp tng hp

H s kim ton chung (permanent file): l h s kim ton cha ng cc


thng tin chung v khch hng lin qua ti hai hay nhiu cuc kim ton trong
nhiu nm ti chnh.
H s kim ton nm (current file): l h s kim ton cha ng thng tin
v khch hng ch lin quan ti cuc kim ton mt nm ti chnh.
Cng ty lu tr h s kim ton v h s kim ton c coi nh ti sn ca
cng ty ng thi KTV phi m bo tnh b mt, an ton, khng c tit l
nhng thng tin v n v c kim ton.
2.4 Kim sot cht lng kim ton
Mt thc trng ph bin hin nay l cc cng ty kim ton Vit Nam ang
gp phi p lc gim ph dch v cnh tranh, iu ny dn ti nguy c khng
m bo cht lng kim ton. CACC vi phng chm Khng c gng
gim ph dch v m thay vo chng ti n lc em li cho khch hng
thm nhiu li ch c c t vic chi tr mc ph s dng dch v. CACC
c mt h thng chnh sch v bin php nm bt v iu hnh hot ng
kim ton t chun mc chung. H thng chnh sch bao gm quan im v
kim sot, h thng cc quy nh nghip v kim tan v kim sot, c cu t
chc b my kim ton, chnh sch v nhn s, cc hot ng kim tra, sot xt,
thu thp thng tin, xc nhn
Mc tiu ca kim sot cht lng kim ton l:

Vic kim ton c thc hin ph hp vi cc chun mc kim ton,

quy trnh kim ton, phng php chuyn mn nghip v kim ton v cc quy
ch, quy nh khc trong hot ng kim ton;

Cc thnh vin ca on kim ton hiu r v nht qun v k hoch

kim ton, t chc thc hin kim ton, lp bo co kt qu kim ton.

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Bo co thc tp tng hp

Cc kin nh gi, xc nhn, kt lun v kin ngh kim ton c y

bng chng kim ton thch hp, ph hp vi cc chun mc c quy nh.


Tt c cc li, thiu st v cc vn khng bnh thng phi c nhn bit,
ghi li bng vn bn v gii quyt ng n hoc bo co cho ngi c thm
quyn cao hn xem xt, x l.

t c cc mc tiu kim ton t ra; bo co kim ton phi bao

gm y cc kin nh gi, xc nhn, kt lun v kin ngh kim ton lin


quan n cuc kim ton;

Rt ra nhng kinh nghim nhm ci thin hot ng kim ton trong

tng lai. Nhng kinh nghim cn phi c nhn bit, ghi chp v phi
c a vo k hoch kim ton k sau v trong cc hot ng pht trin nhn
s.
Quan im v kim sot cht lng ca CACC:
Kim sot cht lng kim ton c thc hin trong ton b qu trnh kim
tan ca mt cuc kim ton do nhiu cp kim sot tin hnh vi nhiu
phng php kim sot khc nhau. CACC mong mun gia tng gi tr m
khch hng nhn c t dch v kim ton cht lng cao c phc v bi
i ng KTV chuyn nghip.
H thng cc quy nh nghip v kim ton v kim sot:
CACC xy dng chng trnh kim ton mu cho cuc kim ton ti cng ty
vi s tham gia kim sot cht lng ca Ban G v ch nhim kim ton c
giai on trc, trong v sau khi cuc kim tan kt thc.
C cu t chc b my kim ton:
B my c t chc thnh cc phng ban c th kim tra cho v h tr
cho nhau di s iu hnh ca Ban G. C s phn nhm lm vic, trong
nhng KTV dn dy kinh nghim hng dn cc tr l kim ton.
Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

Chnh sch nhn s:


Tuyn dng v o to nhn s mi, khng ngng tr ha i ng nhn vin
v nng cao cht lng. Cng ty cng t chc cc kha hc v o to c trong
nc v ngoi nc nhm nng cao trnh chuyn mn, ngoi ng ca i
ng nhn vin. C nhn vin tham gia lp hc v TTCK, ACCA
Hin nay, cng ty c i ng hn 40 KTV v nhn vin trong :
9 ngi c chng ch KTV do B Ti chnh cp
4 ngi c chng ch KTV quc t do ACCA cp
50% nhn vin c t 2 bng c nhn tr ln (3 ngi c bng c nhn Lut).
15% nhn vin c bng Thc s hay ACCA hay c o to theo chng
trnh ACCA.
B phn kim ton quyt ton chi ph u t XDCB c hn 15 k s, thm
nh vin v KTV chuyn ngnh xy dng, kin trc, giao thng, thy li, thy
in v x nhn thm nh gi.

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Bo co thc tp tng hp

CHNG III: NHN XT V CC GII PHP


HON THIN HOT NG CA CNG TY
TNHH KIM TON, T VN TH
3.1 Nhn xt v hot ng ca cng ty TNHH kim ton, t vn Th
3.1.1 u im
Cng ty TNHH kim ton t vn Th trong qu trnh hot ng hn 3
nm qua t c nhng thnh tu pht trin ng k, li nhun lin tc tng
qua cc nm, ngy cng a dng ha dch v cung cp. Mc d l mt cng ty
kim ton mi thnh lp nhng cht lng cc dch v cng ty cung cp lun
c khch hng nh gi cao. Trong qu trnh hot ng cng ty thc hin
hng trm cuc kim ton. t c nhng iu ny l nh nhng im chnh
sau:
- C b my qun l y kinh nghim
B my qun l c t chc gn nh nhng khoa hc v hiu qu. Vic sp
xp cc phng ban ph trch chuyn bit to s chuyn mn ha co cho cc
nhn vin, em li hiu qu cao trong cng vic. Tuy nhin vn bo m s
iu ng nhn vin gia cc phng ban. iu ny rt ph hp vi cng ty
kim ton non tr nh CACC vo ma kim ton v gip ch trong o to. pht
huy kh nng kinh nghim ca nhn vin.
Trong mi cuc kim ton, Ban G lun gim st cht ch cng vic kim
ton v thng l ngi trc tip tham gia vo cc giai on chnh ca cuc
kim ton.
CACC lun t yu t cht lng ln hng u. V vy, mi cng vic u
c lp k hoch chu o cng vi s phn cng rnh mch v s kim sot
cht ch t trn xung di.
- V i ng nhn vin:
i ng nhn vin tr, nng ng. i ng KTV v nhn vin ngy cng
c nng cao v s lng v cht lng. Cng ty ch trng o to v bi

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Bo co thc tp tng hp

dng i ng KTV v tuyn dng thm i ng tr l kim ton c v chuyn


mn nghip v v trnh ngoi ng nhm p ng nhu cu m rng ca cng
ty, c bit l k hoch kim ton cc cng ty, t chc nim yt, t chc pht
hnh trn TTCK sp ti. i ng KTV v nhn vin thng xuyn c cp
nhp kin thc v k ton, kim ton v lut trong cc kha bi dng thng
xuyn.
C s vt cht c ci thin, p ng yu cu cng vic. 100% KTV v
nhn vin trong cng ty c trang b laptop lm vic.
- V phng php kim ton:
Phng php kim ton theo nguyn tc ch o ca chun mc Kim ton
Vit Nam v cc chun mc Kim ton quc t ph hp vi lut php v quy
nh ca chnh ph Vit Nam.
Cng ty cng xy dng c chng trnh kim ton mu, c quy trnh kim
ton v sot xt m bo cht lng dch v. c bit l cng ty c s dng
phn mm kim ton. y l bc tin trong vic p dng cng ngh vo kim
ton ca cng ty kim ton Vit Nam gp phn gim thiu thi gian v chi ph
cho mt cuc cuc kim ton.
Vic kim sot cht lng kim ton c quan tm c bit v xy dng
quy trnh sot xt kim tra do nhng kim ton vin lu lm kinh nghim trong
lnh vc kim ton.
Cng ty ang a dng ha dch v, ch trng hn n cung cp dch v t
vn u t, t vn, o to k ton bn cnh hot ng cung cp dch v kim
ton BCTC, Quyt ton vn u t XDCB.
3.1.2 Tn ti
Lnh vc kim ton hot ng Quyt ton vn u t XDCB cn yu v
thiu nhn lc. Nhn s ca cng ty c phn chia thnh cc ban h tr
nhng nhn lc cn thiu, c bit l KTV c kinh nghim, y cng l tnh

Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

trng chung ca cng ty kim ton Vit Nam. Cng ty c nhiu chnh sch i
ng v o to i vi i ng nhn vin nhng so snh vi cc cng ty nc
ngoi cn thp hn rt nhiu nn cha thu ht c lng KTV c chuyn mn
nghip v cao, nhiu KTV gii sau mt thi gian lm vic ti cng ty hay sau
khi tri qua cc kha o to chuyn mn cao th chuyn sang lnh vc ngn
hng hay kim ton ni b. iu ny to p lc cho i ng KTV lu nm ca
cng ty dn ti s mt cn i trong lp k hoch nhn s.
Ch yu l kim ton BCTC, lnh vc t vn cn yu. y chnh l nguyn
nhn m hin nay khi lng hp ng thng ln v dn dp vo thi im
sau ngy kt thc nin k ton (c bit l thi im sau tt m lch). iu
ny lm lng ph ngun lc ca cng ty.
Ti mt s a bn, cng ty c kh nhiu hp ng ln nhng cha c chi
nhnh hay vn phng i din ti nn cha khai thc c tt th trng
ng thi thng phi iu ng on kim ton i cng tc di ngy.
3.2 Gii php xut hon thin hot ng ti cng ty TNHH kim
ton, t vn Th
Vn quan trng cp thit hin nay ca cng ty l tip tc y mnh hot
ng o to bi dng cn b. tit kim chi ph, cng ty nn t chc nhng
bui trao i kinh nghim v vn cng vic pht sinh trong thc t gia
nhng nhn vin trong cng ty hng tun hay c k hoch c nh, thng
xuyn trong thng.
Bn cnh cn ch ti tuyn dng thm tr l kim ton v KTV mi
nhm gii quyt tnh trng qu ti v cng vic trong ma kim ton. Tuy nhin
m bo cht lng kim ton th cn c yu cu i vi ng vin ph hp
v k hoch bi dng c th.
Ch trng hn ti lnh vc t vn v nh vy cng ty c th tn dng ngun
nhn lc v cht xm. Hin ti cng ty ang c k hoch m rng v lnh vc t
Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

vn k ton v phn mm k ton nhng cha c s b tr nhn s ph hp.


c bit l cng ty c nhiu KTV c chuyn mn trong lnh vc thm nh gi
tr doanh nghip nhng cha pht trin c lnh vc kinh doanh ny.
Ln k hoch tr thnh thnh vin ca hng kim ton quc t nhm
tranh th nhng s h tr v nhn lc, chuyn mn v c bit l nng cao uy
tn ca cng ty, tng kh nng cnh tranh trong sn chi WTO. Ch trng ti
vic xy dng thng hiu kim ton Th . Bn cnh nn tch cc tham
gia cc hot ng ca cc hip hi, t chc hnh ngh tn dng c s h
tr v o to, chuyn mn.
M thm cc chi nhnh v vn phng i din ti cc vng cng nghip ln
mnh nh Thi Nguyn, Hi phng ni c th trng tng i tin nng m
hin ti cng ty c kh nhu khch hng ti nhm gim thiu vic phi iu
ng KTV kim ton ti cc tnh xa lm tng chi ph thi gian v vt cht ng
thi cng m rng th trng hn cho cng ty.

Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

Kt lun
Vi s pht trin ca nn kinh t cc dch v kim ton c bit l kim ton
BCTC c cc doanh nghip, n v Nh nc v cc t chc phi li nhun s
dng rng ri. Kim ton gp phn gim thiu ri ro thng tin trong qu trnh
quyt nh v nh hng ln ti s thnh cng trong kinh doanh ca c nhn v
t chc, c bit l t chc tham gia vo TTCK.
Bo co da trn c s nhng l lun, chun mc v quy nh php lut Vit
Nam v k ton v kim ton. Vi nhng vn v qun l v t chc kim
ton ti cng ty TNHH kim ton t vn Th gp phn hon thin hn v
nng cao hiu qu hot ng kim ton ti cng ty cng nh m hnh cng ty
kim ton nh ti Vit Nam.
Qua qu trnh thc tp ti cng ty TNHH kim ton, t vn Th vi mc
ch tm hiu cng tc v t chc kim ton BCTC gip em hiu r hn
nhng kin thc hc trng, ng thi tip thu kinh nghim thc t trong
vic trin khai mt cuc kim tan BCTC ti mt n v cung cp dch v kim
ton.
V thi gian tm hiu thc t v trnh cn hn ch nn khng th trnh
khi nhng thiu st. Em rt mong nhn c kin ng gp qu bu ca cc
thy c gio trong Khoa k ton, cc c ch, anh ch ti cng ty TNHH kim
ton, t vn Th .
Cui cng em xin chn thnh cm n cc c ch, cc anh ch trong cng ty
v c bit l thy gio hng dn PGS. TS inh Trng Hanh to iu kin
v gip em hon thnh bo co thc tp ny.
Sinh vin
Ng Th Phng

Ng Th Phng Kim ton 48A

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Bo co thc tp tng hp

Danh mc ti liu tham kho


1. H thng chun mc kim ton Vit Nam. Nh xut bn ti chnh
2. Kim ton ti chnh. Gs. Ts Nguyn Quang Quynh. Nh xut bn kinh t
quc dn.
3. Tp ch k ton, kim ton.

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