CHNG 3

CC GII PHP HON THIN QUY TRNH KIM TON KHON MC TIN V
TNG NG TIN TRONG KIM TON BO CO TI CHNH DO CNG
TY TNHH KIM TON DTL VN PHNG H NI THC HIN

3.1. S CP THIT PHI HON THIN

L mt doanh nghip hot ng trong nn kinh t th trng, DTL H Ni hot
ng kinh doanh mt lnh vc c th l cung cp cc dch v chuyn ngnh v ti
chnh, k ton v kim ton. Xu hng ton cu ha v cnh tranh ngy cng gay gt
gia cc i th cng chuyn ngnh, i hi cc cng ty kim ton ni chung v DTL
H Ni ni ring phi khng ngng i mi, nng cao cht lng cung cp dch v.
Cc chng trnh kim ton lun phi c cp nht, hon thin sao cho ph hp vi
thc t v cc lut nh.
Cc khon Vn bng tin v Tng ng tin khng nhng l mt phn ti sn
quan trng ca Cng ty m cn c quan h cht ch vi khon mc doanh thu trn
Bo co ti chnh. Cc khon Tin v TT c th b ghi khng hoc ghi thiu trong k
v th c th lm nh hng ti cc quyt nh ca ngi s dng thng tin trn Bo
co ti chnh ca n v, chnh v vy khng ch Cng ty DTL H Ni m cc Cng ty
kim ton khc phi khng ngng hon thin quy trnh kim ton khon mc Tin v
TT cng nh quy trnh kim ton cc khon mc khc thu c cc bng chng
kim ton lm c s a ra cc kin kim ton tin cy nht.
V nhng l nu trn, cc cng ty kim ton ni chung v DTL H Ni ni
ring phi ch trng hon thin quy trnh Tin v TT nng cht lng dch v
kim ton cho cng ty.
3.2. YU CU HON THIN
Vic hon thin cht lng dch v kim ton cng nh hon thin quy trnh
kim ton khon mc Tin v TT trong kim ton BCTC ni ring cn phi thc
hin nghim tc, y theo cc yu cu:
Kim ton vin phi c trnh chuyn mn c th thc hin cc nhim
v, cng vic kim ton cng nh a ra kin chnh xc v BCTC ca n v
c kim ton.

 Quy trnh kim ton phi c thit k khoa hc, cht ch, m bo cho cuc
kim ton t hiu qu cao.
Phi m bo ng chnh sch, ch qun l kinh t hin hnh ca Nh nc;
cc chun mc k ton, kim ton ban hnh v thng l, chun mc kim
ton Quc t.
Phi ph hp vi iu kin v c im hot ng sn xut kinh doanh ca
Cng ty kim ton v c nh hng tch cc n cht lng dch v kim ton
ca Cng ty.
H thng mu biu phi y , ti liu phi c chun b chun tc, thun tin
cho qu trnh kim ton.
Khch hng cn phi cung cp y , kp thi cc ti liu cn thit cho KTV,
ng thi cn phi hp cht ch vi KTV trong sut qu trnh kim ton gii
quyt cc vn pht sinh.
3.3.MT S XUT NHM HON THIN QUY TRNH KIM TON
KHON MC TIN V TNG NG TIN

Giai on lp k hoch kim ton

i vi vic nh gi h thng kim sot ni b: Cng vi vic s dng bng
cu hi v phng vn k ton khch hng, KTV nn p dng phng php lu
trong nh gi h thng kim sot. Vic s dng lu s gip KTV nhn ra c
mi quan h gia cc chu trnh c lin quan n tin v TT, cch thc vn hnh
dng tin ca n v, t nh gi hiu qu ca vic s dng tin cng nh nhng l
hng ca h thng kim sot t vn cho n v.
V giai on thu thp thng tin khch hng: KTV nn trc tip xung gp g
vi khch hng, cn b cng nhn vin ca cng ty c c nhng ci nhn khch
quan nht v tnh hnh s dng tin ca khch hng, trnh tnh trng phin din do ch
thu thp c thng tin t k ton. Hn na, vic thu thp thng tin cn phi c t
nhiu ngun trong v ngoi n v, t cc t chc c lp, gip KTV c c
nhng nhn nh ban u v vn gian ln ti n v nu c.

Giai on thc hin kim ton

i vi vic kim tra chn mu: Cng ty nn c mt s quy nh ring v

chn mu i vi kim ton tin, hoc xy dng mc trng yu chi tit i vi tin,
nhm tng s lng mu chn khi kim ton tin.
Th tc phn tch: cuc kim ton t hiu qu cao hn, ngoi vic thc
hin th tc phn tch ngang kim ton vin nn kt hp vi phn tch t sut nh: so
snh cc h s nh kh nng thanh ton nhanh, thanh ton tc thi ... vi k trc v
s liu bnh qun ngnh, so snh t l li gp vi cc k trc v vi s liu bnh qun
ngnh...
3.4.IU KIN THC HIN
3.4.1. V pha c quan nh nc
Trong bt c quc gia no, bt c nn kinh t no, nhu cu v s chnh xc ca
thng tin trn cc bo co ti chnh l ht sc cn thit. N khng ch gip cho cc nh
kinh doanh, nh u t c y thng tin a ra cc quyt nh chnh xc m
cng rt cn thit i vi c quan nh nc iu tit nn kinh t v m. Chnh v
vy rt cn mt t chc c lp ng ra m bo, cng chng s chnh xc ca cc
thng tin ti chnh, k ton trn cc bo co. chnh l cc Cng ty kim ton v
trong c Cng ty TNHH Kim ton DTL chi nhnh H Ni. V th i vi Nh
Nc cn c chnh sch pht trin loi hnh Cng ty Kim ton trch nhin hu hn,
cho php cc Cng ty Kim ton t nhn tham gia kim ton bo co ti chnh cc
doanh nghip di cc hnh thc s hu khc nhau. iu ny lm s thc y hn na
s pht trin ca kim ton bo co ti chnh, qua do chu trnh kim ton bo co ti
chnh ni chung v kim ton vn bng tin ni ring cng ngy cng hon thin cht
ch v c hiu qu hn. Thm vo , Nh nc cng cn tip tc hon thin v i
mi h thng php lut, tng cng cng tc kim tra, gim st hot ng kim ton
ca cc cng ty, t chc v nng cao a v php l, chc nng v quyn hn ca cc
t chc ngh nghip k ton v kim ton.
3.4.2 V pha Hip hi ngh nghip
Cc hip hi ngh nghip nh Hi K ton Vit Nam (VAA), Hi Kim ton
vin hnh ngh Vit Nam (VACPA) cng cn phi:
Tng cng t chc cp nht kin thc, t vn, trao i kinh nghim v thng tin
ngh nghip cho hi vin.

 Thc hin chnh sch qun l hi vin thng nht: kim tra tun th cc quy nh
php lut k ton, kim ton; chun mc o c ngh nghip, cht lng kim
ton ca cc doanh nghip v c nhn hi vin.
Xy dng tiu ch chun mc o c hnh ngh, cht lng dch v kim ton,
to mi trng kinh doanh bnh ng, lnh mnh gia cc doanh nghip kim
ton; h tr v bo v hi vin gi uy tn, danh ting v hnh nh KTV.
Tham gia vi c quan Nh nc trong vic xy dng, b sung, sa i ch ti
chnh, k ton, kim ton. Xy dng cc ti liu hng dn chuyn mn, nghip
v v kim ton cho hi vin.
3.4.3. n v khch hng
Cc khch hng ca DTL H Ni c lng tin vo Cng ty v s tip tc nhn
dch v kim ton ca cng ty v h tin vo tnh hiu qu ca chng trnh kim ton
ca cng ty. hon thin quy trnh kim ton khon mc Tin v TT cn c s h
tr t pha khch hng:
To iu kin cho KTV trong qu trnh kim ton ti n v.
Cung cp y ti liu nhm gip kim ton vin hon thnh cng vic nhanh
chng v hiu qu.
n v khch hng nn lu tr ha n, chng t s sch mt cch hp l to
iu kin thun li cho kim ton vin kim tra.
Kt hp vi nhm kim ton gii p nhng nghi ng, vng mc.
3.4.4. V Cng ty TNHH Dch v t vn ti chnh K ton v Kim ton Nam
Vit v i ng nhn vin.

V pha Cng ty
Di s cnh tranh gay gt trong vic a ra dch v kim ton, cc Cng ty
Kim ton ang c gng hon thin mnh hn na a ra cc dch v kim ton c
hiu qu tit kim c chi ph cho khch hng l mc tiu mang tnh chin lc cho
s pht trin bn vng v lu di.
Vi mc tiu tr thnh mt trong nhng nh cung cp dch v chuyn nghip
hng u ti Vit Nam thng qua uy tn, chuyn mn v v th trn th trng, DTL
H Ni khng ngng nng cao v th ca mnh trn th trng cung cp cc dch v
kim ton, trong kim ton bo co ti chnh nhn t quan trng nht mang li

thnh cng cho cng ty, ng thi vi vic hon thin v nng cao tnh hiu qu ca
chu trnh kim ton cc khon mc khc th vn bng tin l mt khon mc rt quan
trng trong bo co ti chnh c quan tm c bit. Chnh v vy, Cng ty cn phi
khng ngng nng cao cht lng dch v mnh cung cp, nhm tng uy tn i vi
khch hng.
V pha i ng nhn vin

Cc thnh vin Ban Gim c v i ng trng phng ca cng ty, nhng

ngi c kinh nghim lm vic nhiu nm, l nhng ngi gii chuyn mn, dy
dn kinh nghim trong lnh vc kim ton, t vn ti chnh k ton. Ngun nhn lc
tt ny khng nhng gip cng ty tip tc thu ht v pht trin i ng nhn vin ca
mnh m cn gip p ng cc i hi ngy cng tng cht lng vt tri cho cc
khch hng ca mnh.
Vi nng lc ca mnh cng thm s sng to, lng yu ngh cc KTV ti DTL
H Ni s tip tc trau di thm kin thc thc t, t c rt c nhiu kinh
nghip v dn hon thin hn na nhng k nng lm vic. Khi s a n nhng
cch lm vic khoa hc chuyn nghip v hiu qu hn cho chu trnh kim ton cc
khon mc trn bo co ti chnh trong c khon mc vn bng tin.