Quy Trinh Kiem Toan Hang Ton Kho

BC nhm Thc tp ngh nghip
BA
Nhm 13
GVHD: ThS. Phm Th Bch Ngc
Li cm n
Nhm 13
MC LC
PHN I. T VN .................................................................................................1
1.
L do chn ti ............................................................................................1
2.
Mc tiu nghin cu .......................................................................................1
3.
i tng nghin cu .....................................................................................2
4.
Phm vi nghin cu ........................................................................................2
5.
Phng php nghin cu ...............................................................................2

5.1. Phng php nghin cu ti liu .................................................................2
5.2. Phng php thu thp s liu ......................................................................3
5.3. Phng php x l s liu ...........................................................................3
Kt cu ca ti ..........................................................................................3
6.
PHN I. NI DUNG V KT QU NGHIN CU.................................................4

CHNG 1. C S L LUN V QUY TRNH KIM TON HNG TN
KHO............................................................................................................................4
1.1.
Khi qut v quy trnh kim ton bo co ti chnh....................................4
1.2.
Hng tn kho vi vn kim ton ............................................................5
1.2.1. Khi nim hng tn kho............................................................................5

1.2.2. c im ca khon mc hng tn kho....................................................6
1.3. Quy trnh kim ton hng tn kho ...................................................................7
1.3.1. Mc tiu kim ton ...................................................................................7
1.3.2. Quy trnh kim ton hng tn kho ............................................................8
1.3.2.1. Giai on lp k hoch kim ton.....................................................8
1.3.2.2. Giai on thc hin kim ton ........................................................11
1.3.2.3. Giai on hon thnh kim ton .....................................................16
CHNG 2. THC TRNG QUY TRNH KIM TON HTK TRONG
KIM TON BCTC TI CNG TY TNHH KIM TON V NH GI
THNG LONG - T.D.K .........................................................................................18
2.1. Gii thiu v cng ty TNHH kim ton v nh gi Thng Long - T.D.K chi
nhnh Nng .....................................................................................................18
2.1.1. Lch s hnh thnh v pht trin .............................................................18
2.1.2. Mc tiu v phng chm hot ng .....................................................19
Nhm 13
2.1.3. Cc dch v cung cp ..............................................................................20

2.2. Thc trng quy trnh kim ton HTK trong kim ton BCTC ti cng ty
TNHH Kim ton v nh gi Thng Long - T.D.K ............................................20
2.2.1. Quy trnh kim ton chung .....................................................................20
2.2.1.1. Giai on lp k hoch kim ton...................................................21
2.2.1.2. Thc hin kim ton ........................................................................24
2.2.1.3. Kt thc kim ton ...........................................................................25
2.2.2. Quy trnh kim ton Hng Tn Kho trong kim ton BCTC .................26
2.2.2.1. Mc tiu kim ton ..........................................................................26
2.2.2.2. Lp k hoch kim ton ...................................................................26
2.2.2.3. Thc hin kim ton ........................................................................34
2.2.2.4. Hon thnh kim ton .....................................................................54
CHNG 3. MT S GII PHP NHM HON THIN QUY TRNH
KIM TON HTK TRONG KIM TON BCTC TI CNG TY TNHH
KIM TON V NH GI THNG LONG - T.D.K ......................................57
3.1. Nhn xt .........................................................................................................57
3.1.1. u im ..................................................................................................57
3.1.2. Hn ch ...................................................................................................58
3.2. Mt s gii php nhm hon thin quy trnh kim ton HTK trong kim ton
BCTC ti cng ty TNHH kim ton v nh gi Thng Long T.D.K ..................60
3.2.1. xut chung .........................................................................................60
3.2.2. Hon thin vic tm hiu v nh gi h thng kim sot ni b i vi
hng tn kho .....................................................................................................61
3.2.3. Hon thin th nghim c bn................................................................63
PHN III. KT LUN .................................................................................................65
DANH MC TI LIU THAM KHO ......................................................................67
Nhm 13
DANH MC CH VIT TT
Nhm 13
BCTC
: Bo co ti chnh
BCKT
: Bng cn i k ton
BCKQKD
: Bo co kt qu kinh doanh
BCLCTT
: Bo co lu chuyn tin t
HTK
: Hng tn kho
SDK
: S d u k
SDCK
: S d cui k
TS
: Ti sn
NV
: Ngun vn
HTK
: Hng tn kho
KTV
: Kim ton vin
TSC
: Ti sn c nh
KSNB
: Kim sot ni b
BS
: Bt ng sn
DN
: Doanh nghip
HTTT
: H thng thng tin
DANH MC BNG BIU

Bng 1.1. Mc tiu kim ton hng tn kho
Bng 1.2. Th tc phn tch p dng cho kim ton HTK
Bng 2.1: Bng xc nh mc trng yu
Bng 2.2. Kt lun v kim sot ni b ca quy trnh hng tn kho
Bng 2.3. Bng k lm vic th nghim kim sot
Bng 2.4. Kt lun v HT KSNB ca quy trnh hng tn kho ti cng ty ABC
Bng 2.5. Th tc phn tch
Bng 2.6. Bng k lm vic chn mu phiu xut kho
Bng 2.7. Bng tnh gi xut kho thnh phm
Bng 3.1. Bng cu hi v x l HTTT trn my tnh v hng tn kho
Nhm 13
Tm tt nghin cu
Nhm 13
PHN I. T VN
1. L do chn ti
i cng vi s pht trin ca nn kinh t, hot ng ca cc doanh nghip cng
ngy cng ln mnh, a dng v phc tp - v hnh thc s hu, loi hnh cng nh
cc nghip v kinh t pht sinh. Trong khi xut hin ngy cng nhiu cc i tng c
nhu cu s dng thng tin k ton ti chnh ca cc doanh nghip ra cc quyt
nh kinh t. Tuy nhin khng phi cc thng tin lc no cng c cung cp mt
cch ng tin cy do nhiu nguyn nhn khch quan c, ch quan c. iu ny t ra
yu cu cc bo co ti chnh ni chung v mi khon mc trn bo co ti chnh ni
ring phi c phn nh trung thc v hp l. Trong hng tn kho l khon mc
quan trng, c bit i vi doanh nghip sn xut v thng mi do n thng chim
t trng ln trong ti sn ngn hn. ng thi cc nghip v pht sinh xoay quanh
hng tn kho rt phong ph v phc tp. S phc tp ny nh hng n cng tc t
chc hch ton cng nh vic ghi chp hng ngy, lm tng kh nng xy ra sai phm
i vi hng tn kho. Thm vo , cc nh qun tr thng c xu hng phn nh
tng gi tr hng tn kho so vi thc t nhm mc ch tng gi tr ti sn doanh
nghip, minh chng cho vic m rng quy m sn xut hay tim nng sn xut trong
tng lai... Cc sai phm xy ra i vi hng tn kho c kh nng nh hng trng yu
ln Bo co ti chnh ca doanh nghip. Chnh v vy, kim ton hng tn kho c
nh gi l mt trong nhng phn hnh quan trng trong kim ton Bo co ti chnh.
Nhn thy c tm quan trng ca vn nn chng em chn ti Quy
trnh kim ton HTK trong kim ton BCTC ti cng ty TNHH kim ton v nh
gi Thng Long - T.D.K lm ni dung nghin cu cho bo co ca nhm.
2. Mc tiu nghin cu
ti ny c nghin cu nhm t c cc mc tiu:
Th nht: h thng ha cc vn l lun cn bn v kim ton HTK lm
khung cho vn nghin cu.
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Th hai: nghin cu thc trng quy trnh kim ton hng tn kho ti cng ty.
Th ba: phn tch nh gi u im v hn ch trong quy trnh kim ton hng
tn kho ti cng ty.
Th t: xut mt s gii php nhm hon thin quy trnh kim ton HTK ti
cng ty.
3. i tng nghin cu
i tng nghin cu l quy trnh kim ton HTK ti cng ty TNHH kim ton
v nh gi Thng Long - T.D.K.
4. Phm vi nghin cu
V thi gian: ti ny c thc hin t ngy 22/09/2014 n ngy
24/10/2014. Cc s liu c thu thp phc v cho ti trong thi gian t
29/09/2014 n ngy 17/10/2014.
V khng gian: ti trng i hc kinh t - H Hu.
V ni dung: do ngun thng tin v thi gian hn ch, nn ti ny c gii
hn nghin cu cc vn nh sau:
- Nghin cu tnh hnh c bn ca cng ty nh lch s hnh thnh v pht trin,
phng chm hot ng, cc dch v cung cp
- Nghin cu v quy trnh v phng php kim ton BCTC c th v chi tit
cho quy trnh kim ton HTK.
5. Phng php nghin cu

5.1. Phng php nghin cu ti liu
Phng php ny c s dng nghin cu cc ti liu c lin quan n
ti nh: gio trnh, kha lun tt nghip, cc ngun thng tin trn Internet, tp ch v
cc ti liu v k ton - kim ton thu thp c ca n v.
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5.2. Phng php thu thp s liu

i vi s liu s cp: Nhm s dng k thut thu thp thng tin qua vic gi
email, lin lc trc tip bng in thoi thu thp cc thng tin cn thit t gim c
v cc nhn vin ca cng ty.
i vi s liu th cp: Nhm thu thp ti liu ca cng ty thng qua vic
sao chp cc giy t lm vic c trong kha lun tt nghip.
5.3. Phng php x l s liu
Nhm s dng cc phng php phn tch thng k x l v phn tch cc s
liu thu thp c nh cc thng k m t, phng php so snh.
6. Kt cu ca ti
Chng 1: C s l lun v quy trnh kim ton hng tn kho.
Chng 2: Thc trng quy trnh kim ton HTK trong kim ton BCTC ti cng ty
TNHH kim ton v nh gi Thng Long - T.D.K.
Chng 3: Mt s gii php nhm hon thin quy trnh kim ton HTK trong kim
ton BCTC ti cng ty TNHH kim ton v nh gi Thng Long - T.D.K.
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PHN II. NI DUNG V KT QU NGHIN CU

CHNG 1. C S L LUN V QUY TRNH KIM TON
HNG TN KHO
1.1. Khi qut v quy trnh kim ton bo co ti chnh
Quy trnh kim ton BCTC c th phn thnh ba giai on chnh l chun b
kim ton, thc hin v hon thnh kim ton.
Giai on chun b kim ton bao gm:
- Tin k hoch l qu trnh kim ton tip cn vi khch hng nhm thu thp
thng tin cn thit nhm gip cho h hiu v nhu cu ca khch hng, nh gi kh
nng phc v,theo , hai bn k kt hp ng kim ton hoc th cam kt kim
ton.
- Lp k hoch kim ton bao gm thu thp thng tin v c im hot ng
kinh doanh, tm hiu v HT KSNB. nh gi ri ro, xc lp mc trng yu lp k
hoch v chng trnh kim ton, nh s nng cao tnh hiu qu v hu hiu ca
cuc kim ton.
Giai on thc hin kim ton l qu trnh thc hin k hoch v chng trnh
kim ton nhm thu thp nhng bng chng y v thch hp nhm lm c
s cho kin ca KTV. Trong giai on ny, KTV thc hin ch yu hai loi
th nghim:
- Th nghim kim sot nhm thu thp bng chng nh gi tnh hu hiu
ca HT KSNB.
- Th nghim c bn nhm thu thp bng chng pht hin cc sai st trng
yu trong BCTC. C hai loi th nghim c bn gm th tc phn tch v th nghim
chi tit.
+ Th tc phn tch l vic so snh cc thng tin, nghin cu xu hng nhm
pht hin bin ng bt thng.
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+ Th ngim chi tit l vic kim tra s d v nghip v bng cc phng php
thch hp.
Giai on hon thnh kim ton l qu trnh tng hp v r sot li nhng bng
chng thu thp c KTV hnh thnh nn kin nhn xt trn bo co kim
ton.
1.2. Hng tn kho vi vn kim ton

1.2.1. Khi nim hng tn kho
Hng tn kho: L nhng ti sn
a. c gi bn trong k sn xut, kinh doanh bnh thng;
b. ang trong qu trnh sn xut kinh doanh d dang;
c. Nguyn liu, vt liu, cng c, dng c s dng trong qu trnh sn xut
kinh doanh hoc cung cp dch v.
HTK c trnh by trn bng cn i k ton ti phn A Ti sn ngn hn
v c trnh by bi hai ch tiu : gi tr HTK (ch tiu Hng tn kho- m s 140),
tng s d phng gim gi hng tn kho lp (ch tiu D phng gim gi hng tn
kho- m s 149). Ni dung chi tit khon mc HTK c cng b ti phn V.04 ca
thuyt minh bo co ti chnh.
Hng tn kho bao gm:
- Hng ha mua ang i ng: nhng vt t, hng ha mua ngoi thuc
quyn s hu ca n v nhng n thi im kha s vn cha v hoc n nhng
cha hon tt th tc nhp kho;
- Nguyn liu, vt liu tn kho: nhng i tng lao ng mua ngoi hoc t
ch bin dung cho sn xut ch bin;
- Cng c, dng c trong kho: nhng t liu lao ng khng hi t cc tiu
chun v gi tr v thi gian s dng i vi TSC;
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Trang 5
- Sn phm d dang: sn phm cha hon thnh v sn phm hon thnh cha
lm th tc nhp kho thnh phm.
- Thnh phm tn kho: nhng sn phm hon tt qu trnh sn xut , ch bin,
gia cng v c nhp kho nh bn;
- Hng ha tn kho: nhng vt t hng ha c n v mua bn;
- Hng gi bn: nhng vt t hng ha c gi ti kho khc nhng vn thuc
quyn s hu ca n v. Hng gi i bn c th bao gm hng gi i l, hng k
gi, tr gi dch v hon thnh nhng cha c chp nhn thanh ton.
Cc ti khon s dng c lin quan n hng tn kho:
o Ti khon 151- hng mua ang i ng
o Ti khon 152- nguyn liu, vt liu
o Ti khon 153- cng c, dng c
o Ti khon 145- chi ph sn xut kinh doanh d dang
o Ti khon 155- thnh phm
o Ti khon 156- hng ha
o Ti khon 157- hng gi bn
o Ti khon 158- hng ha kho bo thu
o Ti khon 159- d phng gim gi hng tn kho
1.2.2. c im ca khon mc hng tn kho
HTK gi vai tr trung gian trong qu trnh chuyn ha ngun lc ca n v
thnh kt qu kinh doanh. D , HTK c lin quan n hu ht cc chu trnh kinh
doanh ca n v, c bit lin quan mt thit n chu trnh bn hng - thu tin, chu
trnh mua hng- tr tin v chu trnh tin lng.
HTK thng c gi tr ln v chim t trng ng k trong ti sn lu ng ca
n v i vi doanh nghip ln, khi lng HTK lun chuyn thng ln, chng loi
phong phnn vic x l phc tp, nhn vin d b sai st.
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HTK l khon mc nhy cm vi gian ln v chu nhiu ri ro do mt gi, h

hng, li thi, hao ht, mt mtngoi ra, do c cc t im ring, mt s HTK nh
thuc c, thy hi sn ang nui trngl cc i tng rt d sai st khi tin hnh
kim tra vt cht.
K ton HTK cha ng nhng nhn t ch quan, mang tnh xt on ca
ngi lm k ton nn tnh nht qun trong HTK nhiu khi khng c m bo.
1.3. Quy trnh kim ton hng tn kho

1.3.1. Mc tiu kim ton
Cc mc tiu kim ton cn t c bao gm: hin hu v pht sinh, trn vn,
quyn v ngha v, o lng v tnh gi, trnh by v khai bo.
Bng 1.1. Mc tiu kim ton hng tn kho
Mc tiu
Mc tiu vi nghip v HTK
Mc tiu vi s d HTK
- Cc nghip v mua hng u ghi s

th hin s hng ha c mua trong k;
- Cc nghip v kt chuyn hng ghi
Hng tn kho c phn
s i din cho s hng tn kho c
Hin hu v chuyn t ni ny sang ni khc hoc t nh trn bng cn i k
ton l thc s tn ti.
pht sinh
loi ny sang loi khc;
- Cc nghip v tiu th hng ha ghi
s i din cho s hng tn kho xut
bn trong k .
Trn vn
Quyn v
ngha v
Nhm 13
S d ti khon "Hng
tn kho" bao hm tt
Tt c cc nghip v mua, kt chuyn v
c cc nguyn vt liu,
tiu th hng tn kho xy ra trong k
cng c, dng c, sn
u c phn nh trn s sch, bo
phm, hng ha hin c
co k ton.
ti thi im lp bng cn
i k ton.
Trong k, doanh nghip c quyn vi s n v c quyn i vi
s d hng tn kho ti
hng tn kho ghi trong s.
thi im lp bng cn
Trang 7

i k ton.
S d hng tn kho phi

Chi ph nguyn vt liu v hng ha thu
phn nh ng gi tr thc
o lng v mua, gi thnh sn phm, sn phm d
hoc gi tr thun ca n
dang phi c xc nh chnh xc v
tnh gi
v theo nguyn tc chung
ph hp vi quy nh hin hnh.
c tha nhn.
Trnh by
v khai bo
S d HTK phi c
phn loi v sp xp ng
Cc nghip v lin quan ti hng tn
trn BCKT. Nhng khai
kho phi c xc nh v phn loi
bo c lin quan ti s
ng n trn h thng bo co ti
phn loi cn c tnh
chnh.
gi phn b hng tn kho
u phi thch ng.
1.3.2. Quy trnh kim ton hng tn kho

Cng nh mi quy trnh kim ton trong kim ton bo co ti chnh khc,
kim ton HTK cng c thc bin qua ba giai on: lp k hoch kim ton, thc
hin kim ton v kt thc kim ton.
1.3.2.1. Giai on lp k hoch kim ton
Lp k hoc kim ton gm 6 bc cng vic nh sau:
a. Chun b cho k hoch kim ton
Quy trnh kim ton c bt u khi KTV v cng ty kim ton thu nhn mt
khch hng. Trn c s xc nh c i tng khch hng c th phc v trong
tng lai, cng ty kim ton s tin hnh cc cng vic cn thit chun b lp k
hoch kim ton, bao gm: nh gi kh nng chp nhn kim ton, nhn din cc l
do kim ton, la chn i ng nhn vin kim ton v k hp ng kim ton.
Cng ty kim ton phi thc hin cng vic tm kim l do mi kim ton
xem i tng no s dng thng tin BCTC, t c th xem khon mc no l trng
tm ca cuc kim ton c th trch ri ro kim ton. T tm hiu l do mi
kim ton, ty thuc vo mc quan trng ca ngi s dng thng tin ca BCTC
m cng ty kim ton la chn i ng KTV ph hp.
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Trang 8
b. Thu thp thng tin chung v khch hng v thc hin cc th tc phn tch
y l nn tng KTV c th nh gi HT KSNB, t c th bit c tnh
trng yu ca tng khon mc trn BCTC. Trong giai on lp k hoch kim ton
tng qut, KTV cn thu thp thng tin v cc mt sau: KTV phi c hiu bit chung v
nn kinh t, v mc lm pht, v cc chnh sch ca chnh ph Ngoi ra, cc
KTV cn phi hiu bit v mi trng kinh doanh v lnh vc kinh doanh, cc thay
i trong cng ngh, ri ro kinh doanh, cc iu kin kinh doanh bt li ...
c. Thc hin cc th tc phn tch
Cc th tc phn tch l cc yu t v cng qua trng c th pht hin ra
nhng s bin ng bt thng, t c th bit c cc ri ro tim n lin quan n
khon mc HTK.
Cc th tc phn tch trong giai on ny thng c kim ton vin s dng
nh:
- So snh s liu HTK, gi vn hng bn k ny vi s liu k trc hoc gia
cc k vi nhau qua thy c nhng bin ng bt thng nu c.
- Phn tch gi thnh sn phm theo cc khon mc nh khon mc chi ph
nguyn vt liu trc tip, chi ph nhn cng trc tip v chi ph sn xut chung, qua
KTV c th pht hin ra cc du hiu khng bnh thng ca mi yu t trong mi
quan h chung.
- Phn tch cc t sut lin quan n HTK nh s vng quay HTK, s ngy d
tr HTK, t sut thanh ton hin hnh.
d. nh gi s b v h thng kim sot ni b
nh gi c HT KSNB ca khch hng mt cch chnh xc th KTV cn
tm hiu cc th tc sau:
Tm hiu cc th tc kim sot i vi cc chc nng mua hng, nhn hng, lu
tr hng, sn xut v xut hng nh xem xt ti n v khch hng: C tn ti mt
phng thu mua hng c lp chuyn thc hin trch nhim mua tt c nguyn vt liu,
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cng c dng c, hng ha khng? C tn ti mt phng nhn hng ring bit chuyn
thc hin trch nhim nhn hng n khng? Cc vt t v hng ha c c kim
sot v ct tr bi mt b phn kho c lp khng v chng c c kim sot cht
ch trong vic xut dng khng?
Tm hiu quy trnh lun chuyn chng t, k t giai on mua vo cho n khi
tiu th sn phm. Tm hiu xem xt chng t c c lp ng n khng? C c
ghi chp chnh xc v y khng? C c ph duyt ca nhng ngi c thm
quyn hay khng?
Tm hiu v h thng k ton HTK v chi ph, gm vic tm hiu:
- Cc s hch ton, loi ti khon, cc loi s sch s dng c m bo cung
cp thng tin ti chnh ng tin cy cho cng vic qun l khng? C gip cho vic
kim tra khi cn truy cp li chng t hay khng?
- H thng s chi tit c m bo cung cp s liu chi tit cho cng vic iu
hnh c th cha?
- H thng s sch k ton c c i chiu t nht mt ln vi kt qu kim
k HTK trong nm khng?
Tm hiu v thng kim sot vt cht i vi HTK nh kho tng, bn bi. Nh
xngv cc iu kin k thut khc. Xem xt vi h thng kim sot vt cht
th c th dn n ri ro mt mt HTK do chy n, do lt li hoc do mt trm khng?
bit c HT KSNB ca khch hnh c hot ng hay khng, km ton
vin c th m t hoc v thnh cc lu v HT KSNB i vi HTK. Ngoi ra, c
th khng nh thm nhng thng tin v s hot ng ca kim sot ni b, KTV c
th phng vn cc nhn s cng ty, kim tra cc chng t hoc s sch v quan st cc
hot ng trong quy trnh HTK.
e. nh gi trng yu v ri ro kim ton
Mc trng yu v ri ro kim ton ty thuc v knh nghim v kh nng phn
tch ca KTV. i vi HTK, ri ro thng xy ra nhiu i vi c s dn liu v s
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hin hu, s nh gi v s tnh ton, o lng, ghi chp do ban qun l doanh nghip
thng c xu hng trnh by gi tr HTK cao hn so vi thc t bng cch ghi tng s
lng hoc n gi ln. V vy m bo ri ro kim ton thp th cn iu chnh ri
ro pht hin lin quan n HTK mc thp, nn khi lng cng vic KTV cn lm
v HTK thng s nhiu hn cc khon mc khc.
f. Lp k hoch kim ton tng qut v chng trnh kim ton
Sau khi quyt nh nhn kim ton cho khch hng, cc KTV s thit k cc th
tc kim ton chi tit v son tho chng trnh kim ton.
1.3.2.2. Giai on thc hin kim ton
a. Th nghim kim sot
KTV ch thc hin cc th nghim kim sot v HTK trong trng hp ri ro
c nh gi l nh hn mc cc i vi nc ch l nh gi h thng KSNB i
vi HTK, lm c s cho vic thc hin cc th nghim c bn
Mt s th nghim kim sot c bn i vi HTK:
- Kim tra mu cc nghip v hng ha: chn mu mt s nghip v mua hng
kim tra s xt duyt, i chiu gia n hng, bo co nhn hng v ha n
ngi bn v s lng, gi c, kim tra vic ghi chp trn s.
- Kim tra h thng s k ton chi tit: trong trng hp n v p dng phng
php k khai thng xuyn, cn kim tra h thng s chi tit HTK m bo s ghi
chp y v chnh xc trn s ny: Th tc kim tra bao gm:
o Kim tra s k ton chi tit n chng t gc m bo nghip v mua hng
thc s pht sinh v ghi chp chnh xc;
o Kim tra t chng t gc n s k ton chi tit m bo tt c cc nghip
v pht sinh u c ghi nhn y v chnh xc.
Kt qu cc th nghip kim sot s gip nhn din tng i v y v
im mnh v im yu ca kim sot ni b lin quan n c s d liu ca HTK.
Nhm 13
Trang 11
Lc ny KTV s nh gi li ri ro kim sot cho tng c s dn liu lin quan v thit

li cc th nghim c bn cho ph hp.
b. Th nghim c bn
b.1. Th tc phn tch
Th tc phn tch ng vai tr quan trng tch cc trong vic thu thp bng
chng lm c s cho kt lun ca KTV v tch trung thc, hp l ca bo co kim
ton. Thc hin th tc phn tch i vi HTK thng c quan tm hn so vi cc
khon mc khc trn BCTC. Vic thc hin th tc ny gip KTV hiu c cc xu
hng bin ng ca HTK, cng nh d on v kh nng sy ra sai lch. y l cn
c quan trng iu chnh cc th nghim chi tit mt cch hp l. Cc th tc phn
tch thng p dng i vi HTK l:
Bng 1.2. Th tc phn tch p dng cho kim ton HTK
Th tc phn tch
So sch s d HTK vi s d nm trc
D on xu hng bin ng v kh
nng xy ra sai lch
Khai thiu, khai khng HTK
- Cha lp s d phng cho s nguyn

So sch s vng quay HTK nm hin
vt liu b h hng, li thi.
hnh vi nm trc
- S liu HTK b thi phng.
So sch s liu li gp nm hin hnh Khai khng hoc khai thp so vi gi
vi nm trc
vn hng bn
Nh cung cp thng ng vi nhn vin
So sch nghim v mua hng nm hin
mua hng c trng thu vi gi
hnh vi nm trc
thp
So sch t l chi ph nguyn vt liu trc
Tnh ton sai v gi tr nguyn vt liu,
tip, chi ph nhn cng trc tip, chi ph
chi ph nhn cng hoc chi ph sn xut
sn xut chung trong tng chi ph sn
chung phn b cho thnh phm
xut c nm hin hnh vi nm trc
So snh gi thnh nm hin hnh vi
nm trc, gi thnh n v k hoc vi Phn b sai cc loi chi ph khi tnh gi
gi thnh n v thc t
So sch chi ph thc t vi chi ph tiu Gi c nguyn vt liu tng ln, sn
Nhm 13
Trang 12

chun

phm hng nhiu
b.2. Th nghim chi tit

Chng kin kim k HTK
y l mt trong nhng th tc kim sot hu hiu v quan trng, xc nh
cc mc tiu hin hu, y v nh gi vi HTK. Trng hp HTK c nh gi
l trng yu trong BCTC th KTV phi thu thp y bng chng kim ton thch
hp v s hin hu v tnh trng ca HTK bng cch tham gia cng vic kim k hin
vt tr khi vic tham gia l khng th thc hin c
Mc ch ca vic chng kin kim k HTK:
-
m bo cuc kim ton c t chc tt, hiu qu v nhn s tham gia kim
k chp hnh tt cc hng dn kim k quy nh.
Cung cp cc bng chng c th v HTK thng qua vic KTV trc tip thc
hin kim k trn c s chn mu.
Cc th tc c tin hnh khi chng kin kim k HTK:

Quan st s tun th k hoch kim k ca nhm kim k;
Quan st trnh trng ca HTK v cch nhn din HTK h hng, li thi, km
phm cht ca nhm kim ton;
Chn mu kim tra trc tip;
Tho lun vi nhn vin ca b phn sn xut v phng php xc nh mc
hon thnh v phng php phn b chi ph nhn cng trc tip v chi ph
sn xut chung phn b cho sn phm d dng;
Ghi nhn cc bin ng ngay trc, trong v sau thi im kim k;
Lu bn sao cc phiu kim k hoc bim bn kim k.
Gi th xc nhn hoc chng kim kim k HTK c gi kho ca n v
khc
Nhm 13
Trang 13
Hng ha ca n v c th c gi kho cng cng hoc nm cc i l,

do KTV cn ngh xc nhn v cc trng hp ny. Cc th tc c thc hin
nh sau:
Yu cu n v gi th xc nhn i vi hng gi v c s lng v trnh
trng ca chng ti thi im kt thc nin .Trc tip tham gia kim k ti
kho hng.
-
Ch nh KTV khc tham gia kim k.
Ch inh KTV khc xem xt v s hu hiu ca HT KSNB ti n v nhn

gi hng xem xt c th tin tng vo cc th tc kim k v bo qun
HTK c thc hin bi n v nhn gi hng hay khng.
Yu cu n v nhn gi hng cung cp cc ti liu, chng t lin quan n
s HTK ang gi.

Kim k vic nh gi HTK
Ty theo phng php nh gi HTK ca n v, KTV s kim tra li bng
cch:
i vi nguyn vt liu, hng ha, cng c, dng c mua ngoi: kim tra cc
chng t lin quan (hp ng mua bn, ha n ca nh cung cp, chng t thanh
ton...)
i vi thnh phm, sn phm d dang: kim tra s lng, ly mu i
chiu vi phiu yu cu nguyn vt liu, theo di chi ph sn xut cho tng mt
hng cn n gi s c chn mu so snh vi ha n ca nh cung cp, hp
ng mua bn, chng t thanh ton.
Sau khi kim tra vic xc nh gi gc ca HTK, KTV s so snh gi gc ny
vi gi tr thun c th thc hin c m bo gi tr HTK c xc nh theo gi
thp hn gia gi gc v gi tr thun c th thc hin c. Cn c KTV xc nh
gi tr thun c th thc hin c nh sau:
Nhm 13
Trang 14
i vi thnh phm, hng ha: Gi tr thun c th thc hin c s c xc

nh da trn n gi ca cc ha n bn hng cui cng tr i cc chi ph cn thit
c tnh bn hng.
i vi nguyn vt liu, cng c, dng c mua ngoi phc v sn xut: Nu
gi tr thun c th thc hin c ca thnh phn m cc nguyn liu, cng c, dng
c ny gp phn cu to nn thp hn gi gc th KTV s da vo gi trn cc ha
n mua hng sau cng tr i cc chi ph cn thit c tnh bn s hng ny nhm
xc nh gi tr thun c th thc hin c so snh vi gi gc.
Nu kt qu cho thy gi tr thun c th thc hin c ca HTK thp hn gi
gc mt cch trng yu, KTV s ngh n v thc hin iu chnh m bo HTK
c trnh by theo gi tr thun c th thc hin c.
Kim tra vic chia ct nin
Th tc chia ct nin c th nh hng rt ln n s lng HTK, vic chia
ct nin chnh xc v c p dng hu hiu c th s gip n v bo m cc c
s dn liu v s hin hu v y ca HTK.
kim tra vic chia ct nn , KTV s xem xt cc nghip v mua hng v
xut hng din ra trong mt s ngy xoay quanh thi im kt thc nin v tin
hnh kim tra mu i vi cc chng t lin quan nhm xc nh thi im quyn s
hu v cc ri ro i km vi hng ha thc s c chuyn giao. Thi im ny quyt
nh HTK thuc vo nin no.
Kim tra chng t mua hng sau ngy kt thc nin
KTV chn mu v i chiu vi s mua hng cc chng t mua hng c
n v thanh ton, k c cc chng t mua hng cha thanh ton trong khon thi gian
t ngy kt thc nin n ngy thc hin kim ton.
Thc hin th tc ny nhm kim tra cc l hng thc s thuc quyn s hu
ca n v trc ngy kt thc nin nhng cha c ghi nhn. Sai st ny thng
xy ra nhng n v ghi chp trn c s thc thu ,thc chi, hoc nhng n v c
thi gian mua hng hay bn hng qu lu.
Nhm 13
Trang 15
Kim tra s d u k ca HTK

KTV phi m bo s d u k v s d cui k ca HTK c trnh by
trung thc v hp l v c hai s d ny u quan trng nh nhau trong vic xc nh
gi vn hng bn v li l ca n v, kim tra s d u k ca HTK, KTV c th
thc hin mt s th tc sau:
o Tm kim phng php HTK s dng trong nm trc.
o Xem xt s sch k ton lin quan n HTK ca nm trc.
o Kim tra cc phiu kim k hay bin bn kim k ca ca kim k nm trc.
o Thc hin th tc phn tch so snh s d u k v cui k i vi cc nhm
HTK chnh.
Xem xt vic trnh by v cng b
HTK c th l i tng ca vic cm c, th chp vay n. Trong trng
hp ny, gi tr ghi s ca HTK cm c, th chp phi c cng b trn BCTC.
i vi cc n v p dng chun mc v ch k ton Vit Nam, cc thng
tin sau cn c cng b i vi HTK:
Phng php nh gi HTK, bao gm c phng php tnh gi HTK.
Gi gc ca tng s HTK v gi gc ca tng loi HTK c phn loi ph hp
vi tng loi vi n v.
Gi tr d phng gim gi HTK v gi tr hon nhp d phng gim gi HTK,
cc s kin dn n vic trch lp thm hoc hon nhp d phng gim gin HTK.
1.3.2.3. Giai on hon thnh kim ton
Sau khi hon thnh cc th nghim, trng on kim ton s tp hp giy t
lm vic, kin ca KTV thc hin kim ton HTK a ra kt lun v HTK ca
n v. T KTV s trao i vi khch hng v cc vn cn tn ti v cc bt
ton iu chnh nu c. Ty theo vic khch hng chp nhn hay t chi cc bt ton
iu chnh m KTV s a ra kin v BCTC ca n v ni chung v v khon mc
HTK ni ring (nu c) cng nh a ra cc kin ngh v cng tc qun l.
Nhm 13
Trang 16
Cui cng cng ty kim ton s a ra bo co kim ton v cc gii quyt

nhng s kin pht sinh sau ngy lp BCTC (nu c).
Nhm 13
Trang 17
CHNG 2. THC TRNG QUY TRNH KIM TON HTK

TRONG KIM TON BCTC TI CNG TY TNHH KIM TON
V NH GI THNG LONG - T.D.K
2.1. Gii thiu v cng ty TNHH kim ton v nh gi Thng Long T.D.K chi nhnh Nng
2.1.1. Lch s hnh thnh v pht trin
a. Khi qut v cng ty TNHH Kim ton v nh gi Thng Long - T.D.K
Cng ty TNHH Kim ton v T vn Thng Long - T.D.K c thnh lp vo
nm 2010, t vic hp nht cng ty TNHH Kim ton v T vn Thng Long v cng
ty TNHH Kim ton v Dch v phn mm T.D.K. n ngy 1/8/2014 c i tn
thnh Cng ty TNHH Kim ton v nh gi Thng Long - T.D.K. L cng ty kim
ton v t vn ti chnh k ton, thu chuyn nghip, hp php v uy tn ti Vit Nam.
Cng ty c tr s chnh ti H Ni, v 4 chi nhnh: Chi nhnh Nng, Chi
nhnh Lng Sn, Chi nhnh Min Nam, Chi nhnh Qun 1 TP HCM v cc vn phng
i din ti cc tnh: Sn La, Bc Cn, Qung Nam, Qung Bnh, Cao Bng, Lai Chu,
Hi Dng, Lo Cai, Ninh Bnh, Yn Bi, H Giang, Hng Yn, Sn Ty.
i ng nhn vin ln ti 200 ngi, trong c 14 KTV cp quc gia v 4
thm nh vin v gi.
b. Cng ty TNHH Kim ton v nh gi Thng Long - T.D.K chi nhnh
Nng
- Tn cng ty: Cng ty TNHH Kim ton v nh gi Thng Long - T.D.K chi
nhnh Nng
- Gim c: ng o Ngc Hong
- a ch: 42 Trn Tng, Qun Thanh Kh, TP Nng
- in thoi: 0511.365.1818
Nhm 13
Trang 18
- Email: kiemtoantdkdanang@gmail.com
Cn c giy y quyn s 972A/QUQ, Tng Gim c Cng ty TNHH Kim
ton v nh gi Thng Long - T.D.K y quyn cho gim c chi nhnh Nng
c thay mt Tng gim c thc hin quyn v ngha v lin quan n vic m v
iu hnh chi nhnh ti Nng ngy 01/09/2010.
Chi nhnh ng k hot ng kinh doanh s 3212005519 do S K Hoch v
u T thnh ph Nng cp ngy 24/11/2008.
S vn kinh doanh theo iu l (tha thun ring vi cng ty m T.D.K) l:
200.000.000 VN.
L chi nhnh hch ton c lp, t thu, t trang tri chi ph.
Lnh o cng ty l ngi c b dy kinh nghim v c uy tn trong ngnh kim
ton c lp kt hp vi i ng chuyn nghip, c o to bi bn lm nn th
mnh nng ct ca cng ty, hon thnh tt mc tiu ra.
2.1.2. Mc tiu v phng chm hot ng
Mc tiu hot ng:
Lun hot ng theo nguyn tc c lp, khch quan v b mt s liu ca
khch hng, vi nng lc v kinh nghim ca mnh, cng ty TNHH Kim ton v nh
gi Thng Long - T.D.K tin tng s p ng y cc yu cu v cht lng dch
v kim ton bo co ti chnh, kim ton xc nh vn gp, t vn ti chnh, k ton,
thu, nh gi doanh nghip, kim ton bo co quyt ton vn u t hon thnh ...
ca khch hng vi mc chi ph hp l nht.
Phng chm hot ng:
Trn c s tun th cc quy nh ca php lut, chun mc kim ton Vit Nam
cng nh cc chun mc kim ton Quc t c chp nhn chung, Cng ty TNHH
Kim ton v nh gi Thng Long - T.D.K lun coi uy tn v cht lng dch v l
yu t hng u. Cng ty khng ch dng li mc xc nhn s trung thc, hp l
ca bo co ti chnh, bo co quyt ton vn u t hon thnh ca khch hng m
Nhm 13
Trang 19
cn t vn cho khch hng trong cng tc qun l, hon thin h thng kim sot ni
b, h thng chng t k ton, hch ton k ton, s sch v bo co ti chnh k ton
ti u li ch ca doanh nghip.
2.1.3. Cc dch v cung cp
-
Kim ton bo co ti chnh hng nm ca doanh nghip;
Kim ton bo co quyt ton d n xy dng c bn hon thnh;
T vn c phn ha, xc nh gi tr doanh nghip;
Thm nh gi ti sn (BS, my thit b, DN);
Dch v k ton trng; hng dn n v m s sch k ton, lp bo co thu

v lp bo co ti chnh hng thng, qu, nm khi b my k ton ca n v
cha n nh;
Cc dch v t vn lin quan n ti chnh k ton, thu ca doanh nghip v

cung cp cc vn bn c lin quan;
Pht trin phn mm (Tool) cng c kim ton cho cc cng ty kim ton khc.
2.2. Thc trng quy trnh kim ton HTK trong kim ton BCTC ti
cng ty TNHH Kim ton v nh gi Thng Long - T.D.K
2.2.1. Quy trnh kim ton chung
Cng ty thc hin quy trnh kim ton da trn Chng trnh kim ton mu do
Hip hi kim ton vin hnh ngh VACPA xy dng, ng thi c sa i ph hp
vi nhu cu ca cng ty.
C th ni vic xy dng Chng trnh kim ton mu l ti liu hng dn, tr
gip hu hiu cho cc cng ty kim ton, KTV Vit Nam trong vic tun th Chun
mc kim ton quc t v Chun mc kim ton Vit Nam, p dng i vi cc cuc
kim ton cho doanh nghip c lp thuc ngnh sn xut, thng mi v dch v. Cc
cng ty c th da vo Chng trnh kim ton mu ny pht trin cho cc cuc
kim ton ca cc doanh nghip hot ng trong cc ngnh ngh khc (tr t chc ti
chnh, ngn hng, bo him,...); p dng cho cc doanh nghip khng c s ph thuc
Nhm 13
Trang 20
mc cao vo cng ngh thng tin trong hot ng cng nh cng tc k ton v
lp bo co ti chnh.
Phng php kim ton ca Chng trnh kim ton mu ny l phng php
kim ton da trn ri ro. Theo vic xc nh, nh gi v thit k cc th tc x
l ri ro c thc hin trong sut qu trnh kim ton. y l phng php kim ton
c thit k ph hp vi phng php tip cn v nguyn tc xy dng h thng
Chun mc kim ton quc t c hiu lc t 15/12/2009 v Chun mc kim ton Vit
Nam c hiu lc t 01/01/2014.
Chu trnh ca mt cuc kim ton c chia lm 3 giai on: (1) Lp k hoch
kim ton; (2) Thc hin kim ton; (3) Kt thc kim ton.
2.2.1.1. Giai on lp k hoch kim ton
K hoch kim ton l nhng nh hng c bn ca cuc kim ton da trn
nhng hiu bit ca KTV v tnh hnh hot ng kinh doanh ca khch hng v trng
tm ca cuc kim ton.
Lp k hoch kim ton gip cho KTV thu thp c nhng bng chng y
v thch hp, cng nh gip cng ty kim ton c th tnh ton cc chi ph hp l.
Trong giai on ny, cng ty s thc hin cc bc cng vic sau:
Bc 1: Xem xt chp nhn khch hng
L mt trong nhng cng ty kim ton c cht lng v uy tn khu vc min
Trung, nn Thng Long - T.D.K lun l s la chn ca nhiu khch hng. Do ,
hng nm danh sch khch hng gi th mi kim ton cho Cng ty l rt nhiu.
Trong c nhng khch hng m cng ty kim ton nhng nm trc y v
khng t nhng khch hng mi.
i vi khch hng c: thng tin v khch hng c cng ty lu vo h s
kim ton thng nin. Tuy nhin KTV cng phi cp nht nhng thay i ln, c kh
nng nh hng n cuc kim ton nh: thay i thnh vin Ban gim c, thay i
k ton trng, hay thay i chnh sch k ton ...
Nhm 13
Trang 21
i vi khch hng mi: cng ty tm hiu nhng thng tin c bn nht v hot
ng kinh doanh, tnh hnh ti chnh, xem xt l do thay i cng ty kim ton (nu
c)... Sau da trn nhng nh gi , cng vi iu kin nng lc v thi gian ca
Thng Long - T.D.K a ra quyt nh c nn chp nhn kim ton cho khch hng
hay khng.
Bc 2: Lp v k kt hp ng kim ton
Sau khi chp nhn cung cp dch v kim ton cho khch hng, Thng Long T.D.K s son tho hp ng kim ton, hp ng ny c gi tr nh mt hp ng
kinh t. Trong quy nh r v cc vn sau:
-
Cn c kim ton: lut nh v chun mc;
Trch nhim ca khch hng;
Trch nhim ca cng ty kim ton v KTV;
Phm vi ca cuc kim ton;
Thi gian d kin tin hnh kim ton;
Ph kim ton;
Hnh thc thanh ton.
Bc 3: Thnh lp nhm kim ton

Sau khi c c hiu bit s b v c im ngnh ngh, tnh hnh kinh doanh
ca cng ty khch hng, gim c chi nhnh Thng Long - T.D.K s giao nhim v
cho phng kim ton ti chnh ca cng ty thc hin cuc kim ton. Cn c vo ,
mt nhm kim ton c lp ra (t 3 n 7 ngi), gm mt trng nhm l KTV
hoc tr l kim ton vin c kinh nghim v cc thnh vin cn li.
Bc 4: Tm hiu khch hng v mi trng hot ng
Cc thng tin v khch hng c chia lm hai loi: hiu bit v mi trng
kinh doanh chung v hiu bit v doanh nghip.
- Mi trng kinh doanh chung: tnh hnh chung ca nn kinh t, tnh hnh ca
ngnh ngh m doanh nghip ang kinh doanh ( c im ca ngnh, th trng, nhu
cu, s cnh tranh, cc chnh sch ca nh nc c nh hng,...).
Nhm 13
Trang 22
- Hiu bit v doanh nghip:

+ Cc thng tin c bn: tn doanh nghip, a ch, loi hnh, giy php ng k
kinh doanh, vn iu l, thnh vin hi ng qun tr, Ban gim c, c cu t chc.
+ Tnh hnh hot ng ca doanh nghip: tnh hnh ti chnh, ngnh hay lnh
vc hot ng, sn phm dch v ch yu, cc yu t v mi trng kinh doanh nh
hng nh th no n doanh nghip, cc sc p hin ti i vi doanh nghip, cc
khch hng v nh cung cp quan trng, chin lc kinh doanh trong tng lai, cc
vn v php l ...
Bc 5: Tm hiu h thng k ton v nh gi h thng kim sot ni b
KTV tm hiu v ch k ton c khch hng p dng, chnh sch k ton
v nhng thay i chnh sch k ton (nu c), cc thng t, quy nh m khch hng
phi tun th. Ngoi vic nh gi h thng k ton, ng thi KTV cng nh gi
mi trng kim sot, cc th tc kim sot c p dng trong doanh nghip, da
trn nhng thng tin thu thp c, KTV a ra nh gi ban u ca mnh v h
thng kim sot ni b c ng tin cy v hiu qu khng.
Bc 6: Xc nh mc trng yu
Cn c vo bng xc nh mc trng yu ca cng ty, KTV xc nh mc trng
yu k hoch.
Bng 2.1: Bng xc nh mc trng yu
Mc trng yu k hoch (PPM)
iu kin p dng
1% ca Doanh thu
Loi hnh doanh nghip thng mi

Ngn hng, cng ty chng khon hoc
10% ca Li nhun trc thu
loi hnh doanh nghip c li nhun n

nh qua cc nm
2% ca Tng ti sn
Nhm 13
Loi hnh doanh nghip c tng gi tr ti

sn ln hn rt nhiu so vi doanh thu
Trang 23
Mc trng yu thc hin (PM)
iu kin p dng
50% PPM
p dng cho tng khon mc pht sinh
Ngng sai st c th b qua (TH)
iu kin p dng
4% PM thc hin vic iu chnh
p dng cho chi tit tng khon mc

pht sinh
Bc 7: nh gi ri ro kim ton
Trc ht KTV xc nh ri ro kim ton mong mun cho cuc kim ton. Sau
khi tm hiu v tnh hnh kinh doanh cng nh dnh gi ri ro v h thng kim sot
ni b, KTV nh gi mc ri ro tim tng v kim sot ca cuc kim ton mc
no: Cao, Thp hay Trung bnh.
Bc 8: Lp chng trnh kim ton
Da vo kt qu ca cc bc cng vic va thc hin trn, trng nhm kim
ton s lp chng trnh kim ton sao cho hp l nht.
Chng trnh kim ton bao gm:
- Mc tiu kim ton: t c bng chng c hiu lc v mt hay nhiu c s
dn liu ca BCTC nh: tn ti, pht sinh, y , nh gi, chnh xc, quyn - ngha
v, trnh by v khai bo.
- Cc th tc thc hin:
+ Th tc chung;
+ Th tc phn tch;
+ Kim tra chi tit;
+ Th tc kim ton khc.
2.2.1.2. Thc hin kim ton
Nhm 13
Trang 24
Thc hin kim ton l qu trnh s dng cc phng php k thut kim ton
thch ng vi i tng kim ton c th thu thp bng chng kim ton. l qu
trnh trin khai chng trnh kim ton nhm a ra nhng kin xc thc v mc
trung thc v hp l ca BCTC trn c s nhng bng chng kim ton y v tin
cy.
Qu trnh thc hin kim ton gm thc hin th nghim kim sot v thc
hin th nghim c bn (bao gm th tc phn tch v th nghim chi tit cc nghip
v, s d).
- Th nghim kim sot: KTV thc hin th nghim ny khi KTV k vng rng
HT KSNB hot ng c hiu qu, hoc vic thc hin cc th tc kim tra HT KSNB
c hiu qu hn vic kim tra c bn.
- Th nghim c bn:
+ Th tc phn tch: da vo s liu c c, KTV la chn th tc phn tch
thch hp tin hnh phn tch, tm hiu nhng nguyn nhn khi c s thay i ng
k, cui cng l xem nhng mc tiu t ra trc khi phn tch c t c khng.
+ Th nghim chi tit: thu thp s liu, s sch, chng t v cc ti liu c lin
quan, kim tra cc nghip v pht sinh, cc s liu trn Bo co ti chnh ca khch
hng xc minh tnh trung thc v hp l ca chng.
2.2.1.3. Kt thc kim ton
Trong giai on ny c bn c cc ni dung:
- Trc khi kt thc cuc kim ton ti vn phng cng ty khch hng, trng
nhm hp cc thnh vin trong nhm kim ton li tho lun v trao i nhng vn
c ghi trong giy t lm vic ng thi cng k ton ca khch hng lm r
nhng vn cn khc mc cn gii quyt.
- S dng th tc phn tch r sot li bo co ti chnh ln cui cng, thng
nht nhng bt ton iu chnh vi khch hng v tin hnh lp Bo co ti chnh (lu
: lp Bo co ti chnh l trch nhim ca khch hng, vic KTV lp Bo co ti
Nhm 13
Trang 25
chnh ca n v khch hng v mc ch d dng theo di s liu, thng nht mu

biu vi khch hng), bo co kim ton, ng h s.
- Trng nhm kim ton gi h s lm vic v bn tho Bo co kim ton ln
Gim c chi nhnh kim tra ph duyt v xin kin.
- Gim c c trch nhim kim tra cht ch nhm cho cuc kim ton c cht
lng cao hn, gim thiu nhng ri ro c th xy ra.
- Sau khi bn tho c duyt, nhm trng lp Ba co kim ton chnh thc,
vit th qun l, k tn v trnh ln gim c k duyt.
- Gi Bo co kim ton cho hi ng qun tr cng ty khch hng.
- Kt thc kim ton v lu tr h s kim ton.
- Xem xt cc s kin pht sinh sau cuc kim ton.
2.2.2. Quy trnh kim ton Hng Tn Kho trong kim ton BCTC
2.2.2.1. Mc tiu kim ton
- Tt c HTK u c ghi nhn, chia ct nin c thc hin chnh xc,
thc s tn ti v thuc s hu ca doanh nghip (tnh y , tnh hin hu, quyn s
hu).
- S liu chi tit HTK c tnh ton chnh xc v thng nht gia s ci v s
chi tit (tnh chnh xc).
- Gi tr ca HTK c nh gi ng theo gi tr thun c th thc hin c,
s dng nht qun phng php nh gi; trnh by v khai bo y (tnh gi v o
lng; trnh by v khai bo).
2.2.2.2. Lp k hoch kim ton
a. Tm hiu khch hng v chnh sch k ton HTK
Tm hiu thng tin chung khch hng:
Nhm 13
Trang 26
Khi nhn li mi kim ton t khch hng, cng ty s tin hnh tin hnh tip
cn vi khch hng, thu thp cc ti liu tng qut v khch hng thng qua cc knh
thng tin (bo ch, internet, phng vn cc thnh vin trong ban qun tr doanh nghip
...). nh gi cc ri ro t c th d kin c khi lng cng vic, tnh ph kim
ton v la chn nhm kim ton.
Mt s cu hi m KTV hng n l: Cng ty hot ng trong lnh vc no?
Tnh chnh trc ca ban qun tr, ban gim c? C cha nhiu ri ro kim ton hay
khng?
Cc ti liu m KTV thu thp trong khi tm hiu khch hng:
-
Giy php ng k kinh doanh;
Cc bo co ti chnh, bo co kim ton, bin bn thanh tra kim tra ca

nm hin hnh hoc mt vi nm trc.
Bin bn ca cc cuc hp c ng, hi ng qun tr v ban gim c ca

cng ty khch hng. Nhng bin bn ny cha ng nhng thng tin quan
trng c lin quan ti c tc, ti hp nht, gii th, chuyn nhng mua
bn... Nhng thng tin ny c nh hng quan trng n vic hnh thnh v
trnh by trung thc nhng thng tin bo co ti chnh.
Tm hiu v cc kha cnh kinh doanh lin quan ti HTK bao gm cc thng tin
sau:
+ Thng tin v HTK, cc loi HTK quan trng phn theo nguyn vt liu, thnh
phm, cng c dng c, sn phm d dang.
+ Phng php kim sot lng HTK, kho cha hng, tnh cht ma v ca
HTK, tnh trng hin ti ca HTK, th trng cho HTK ...
+ Cc thng tin v sn xut: nng lc sn xut ca doanh nghip, cc nhn t
nh hng ti kh nng m rng v duy tr sn xut, quy m v tn sut n hng, thi
gian t khi t hng ti khi xut hng, s sn phm v bn thnh phm, nh hng ca
lao ng ti sn xut (tay ngh ca lao ng, cng tc o to ...), phng php sn
xut, cc th tc kim sot cht lng ...
Nhm 13
Trang 27
Chnh sch k ton hng tn kho:

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 chnh sch k ton v c tnh k ton c c trnh by ph hp...
i vi v d ca nhm a ra, khch hng ca Thng Long - T.D.K l cng ty
ABC. Mt s thng tin v khch hng ny nh sau:
Cng ty ABC l mt khch hng c ca Thng long T.D.K, trng nhm
kim ton tin hnh tip xc v tm hiu v cc thay i ca cng ty. Trong nm,
cng ty ABC khng c thay i no v lnh vc kinh doanh, ban gim c cng nh
khng c bt k s kin no c th nh hng n tnh hnh kinh doanh.
Hot ng kinh doanh chnh ca ABC:
- Sn xut, kinh doanh, xut nhp khu v dch v cc mt hng ha cht phc
v cng nghip, nng nghip, tiu dng, cc loi phn bn, thuc tr su, cht ty ra,
ht nha, sn phm nha, cc loi ha cht c bn, bao b, sn phm trang tr ni tht.
- Sn xut, kinh doanh cc sn phm in t, in dn dng v cng nghip,
my tnh, sn phm tin hc, phn mm.
- Sn xut, kinh doanh, ch to gia cng cc sn phm c kh cng nghip v
dn dng, cc loi my mc thit b.
- Kinh doanh bt ng sn.
- Cho thu kho bi, cho thu vn phng lm vic.
- Bc xp hng ha, dch v kho vn, kinh doanh vn ti hng ha.
Ch k ton, chnh sch k ton hng tn kho:
Nhm 13
Trang 28
Cng ty p dng ch k ton Vit Nam ban hnh theo quyt nh

15/2006/Q-BTC ngy 20/03/2006. Hnh thc k ton: Nht K S Ci
Hng tn kho c tnh theo gi gc, trng hp gi tr thun c th thc hin
c thp hn gi gc th phi tnh theo gi tr thun c th thc hin c. Gi tr
HTK cui k c xc nh theo phng php k khai thng xuyn.
b. nh gi h thng KSNB ca khch hng i vi HTK
Bc ny nhm mc ch thu thp hiu bit v nh gi xem cc chng trnh
v th tc kim sot c c thc hin i vi hng tn kho hay khng. Kim ton
vin c th s dng bng hi phng vn cc nhn vin cng ty khch hng, xc
minh ti liu,... Nhng thng tin c c s c KTV tp hp vo giy t lm vic
di y:
Nhm 13
Trang 29
THNG LONG - T.D.K Auditing

Khch hng: Cng ty ABC
Ni dung:
HNG TN KHO
Nin :
31/12/2010
A. PHN CHIA NHIM V

NHIM V
1. Qun l kho
2. Nhn hng
3. Giao hng
4. Ghi th s lng kho
5. Ghi th s lng v gi tr
kho
6. Trch nhim kim k thc t
Tn
LOI
TH
TH
TH
GH
NGI C LIN QUAN
GH
TH
KS
8. Thng qua cc iu chnh

sau kim k
CP
TH
CP
11. Cho php thanh l kho

b mt gi
CP
12. Truy nhp vo s k ton

tng hp
TH
Trong :
M s
Ngi TH:
Ngi KT:
7. i chiu kim k thc t

vi kim k thng xuyn
9. Bo co v HTK cn d
phng gim gi
10. Trch nhim nh gi HTK
Ngy
CP = Cho php
KS = Kim sot
TH = Thc hin
B. TH TC KIM SOT
CU HI MU CHT
Chi tit
th tc
M t
KS ca
KH
Khuyn
ngh
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
Nhm 13
Trang 30
+ 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 mt cch chun xc?
- 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 ?
Nhm 13
Trang 31
Khi hon thnh giy t lm vic ny, KTV c c s xc nh nguyn tc bt

kim nhim lin quan ti hng tn kho c c tun th hay khng. Cc th tc kim
sot v hng tn kho (theo di cc bin ng, kim k, bo v,...) c thc hin nh
th no. Ngoi vic nh gi HT KSNB v hng tn kho giai on ny, n cn c
Thng Long - T.D.K thc hin xuyn sut cuc kim ton. Vic nh gi HT KSNB
v hng tn kho l cn c xc nh ri ro kim sot - CR, t lm c s xc
nh mc trng yu trong cuc kim ton.
c. Xc nh mc trng yu
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.
Da vo Bng 2.1 Xc nh mc trng yu ( mc 2.2.1.1. Lp k hoch kim
ton) khi thc hin kim ton cho cng ty ABC, kim ton vin c mu giy t lm
vic nh sau:
Nhm 13
Trang 32
Client:
Subject:
Year:
Thng Long - T.D.K

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
Tng ti sn
Loi hnh c tng gi tr ti sn

ln hn rt nhiu so vi doanh
thu
VND
iu kin p dng
(p dng cho ton b BCTC)
1% of Doanh thu
Li nhun trc
thu
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
Mc trng yu k
hoch (PPM)
Last Year
Last Year
VND
VND
Loi hnh thng mi
5.342.902.800
6.843.021.887
Ngn hng, chng khon, hoc

loi hnh c li nhun n nh
qua cc nm
4.915.108.948
5.506.072.834
Loi hnh c tng gi tr ti sn

ln hn rt nhiu so vi doanh
thu
Planning Materiality
5.045.652.652
5.342.902.800
3.775.522.202
6.843.021.887
Tng ti sn
Unaudited CY
Mc trng yu
thc hin (PM)
iu kin p dng
(p dng cho tng khon
mc F/S)
50% of PPM
VND
VND
2.671.000.000
3.422.000.000
Unaudited CY
Ngng sai st c
th b qua (TH)
>= 4% of PM thc
hin vic iu
chnh
Nhm 13
iu kin p dng
(p dng cho chi tit tng
khon mc F/S)
Last Year
Last Year
VND
VND
106.840.000
136.880.000
Trang 33
d. Phn tch s b s bin ng ca HTK trn BCTC

Trong mc ny kim ton vin phn tch s bin ng ca khon mc hng tn
kho trn Bng cn i k ton qua cc nm, ng thi 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. Ngoi vic bc u gip kim ton
vin hiu r hn tnh hnh hot ng ca khch hng, phn tch cn 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.
V d: s gia tng bt thng ca HTK l du hiu lu cho kim ton vin v
kh nng c th c nhng sai lch i vi khon mc HTK thit k nhng th tc
kim ton ph hp. Bc ny kim ton vin lp bng so snh s d cui k cha
kim ton so vi u k v gi tr tuyt i v tng i, bin ng v t trng ca
HTK trn ti sn ngn hn cui k so vi u k.
c bit, khi kim ton vin theo di k phn thuyt minh bo co ti chnh ca
cng ty s gip cho KTV nm bt k hn v khon mc ny, gip cho KTV c th tm
ra nhng im bt thng, pht hin ra cc ri ro mt cch d dng hn.
2.2.2.3. Thc hin kim ton
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.
a. Th nghim kim sot
Nhm 13
Trang 34
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;
+ 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;
+ nh gi v mt thit k v thc hin i vi cc th tc kim sot chnh ca
quy trnh HTK;
+ Quyt nh xem liu c thc hin kim tra h thng KSNB hay khng?
+ Thit k cc th tc kim tra c bn c hiu qu ph hp khng?
Cc th tc thc hin th nghim kim sot:
Kim tra ti liu
Kim tra cc chng t lin quan n cc nghip v t mua hng nh phiu yu
cu mua hng, n t hng, ha n c c ph duyt y bi nhng ngi c
thm quyn hay khng?
Thc hin li cc th tc kim sot
+ Thu thp danh mc tn kho ti ngy kha s, i chiu vi bin bn kim k, s
chi tit, s tng hp v bo co tng hp.
+ Xem xt cc ti liu li du vt kim ton gin tip bi chng khng phi l
chng t gc m ch l nhng bin bn do chnh doanh nghip lp phc v nhu cu
qun l, thanh tra, kim tra.
Quan st
Quan st vic p dng cc th tc kim tra trong nghip v mua hng, nghip
v xut vt t hng ha, nghip v sn xutv trong qu trnh s dng cc h thng
cng nh nh mc chi ph. Ngoi ra quan st cc chnh sch thit lp k thut, chnh
sch kim tra cht lng nhm h tr cho hot ng nh gi khc.
Nhm 13
Trang 35
Phng vn
Phng vn nhn vin n v v cc th tc kim sot ca nhng ngi thc thi
trong vic kim sot ni b.
Hai phng php quan st v phng vn thng c s dng trong cc trng
hp cc th tc kim sot khng li du vt trong ti liu. Chng t khi s dng c
lp bi tin cy t m thng c thc hin phi hp h tr, khng nh thm
nim tin ca kim ton vin khi nh gi h thng kim sot ni b ca doanh nghip.
Trn c s nhng th nghim kim sot trn, kim ton vin s a ra kt lun
v kim sot ni b ca quy trnh hng tn kho:
Bng 2.2. Kt lun v kim sot ni b ca quy trnh hng tn kho
C kim
C hi lng
tra hay
vi kt qu
Tham
khng?
kim tra hay
chiu
(Y/N)
khng? (Y/N)
kin
hoc pht
hin
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.
Nhm 13
Trang 36
Trng hp c th khi kim ton ti cng ty ABC, KTV tin hnh kim tra cc
chng t gc nh cc phiu yu cu mua hng, phiu nhp kho,... xem cc chng t
ny c lin tc, c y cc ch k ph duyt v cc yu t cn thit hay khng? T
s chi tit, chon mu cc nghip v c gi tr ln (trn 106.840.000 VN) trong sut
nin kim tra liu c ha n, chng t gc khng?
Mu bng k lm vic nh sau:
Bng 2.3. Bng k lm vic th nghim kim sot
VT: ng
Chng t
S
Ngy
0011863
504
6869
1137
003797
0010038
...
Din gii
Mua 58 tn NaOH ca cty

5/1/2010
TNHH Tn An
Nhp 330 tn Urea theo
H 52275+63+94+59+81
Nhp 1000 tn KCl theo H
9/3/2010
6115
Nhp 300 tn DAP theo H
29/4/2010
1604
8/1/2010
22/5/2010
Mua du FO t cty Xng Du

KV5
26/7/2010 Mua 187 tn Na2CO3

...
...
S tin
Ghi ch
Ha n thiu
444.686.000 ch k ngi
mua hng
2.027.142.857
7.904.761.905
2.342.857.143
Phiu nhp kho

172.990.952 thiu ch k k
ton trng
Ha n thiu
850.000.000 ch k ngi
bn hng
...
T kim tra chn mu cc nghip v mua hng trn, KTV kt lun cc chng t
v s b c y ch k, ng du ca n v. Ha n c bc ba chc chn v
phn loi theo tng nh cung cp. Mi ha n u c nh km vi hp ng mua
bn, phiu nhp kho, phiu nhn hng?
Tin hnh phng vn cc nhn vin trong cng ty v vic qun l hng ha, v
quy trnh tip nhn hng.
Qua cc th tc kim ton thc hin trn, kim ton vin a ra kt lun v h
thng KSNB ca quy trnh hng tn kho ti cng ty ABC thng qua bng sau:
Nhm 13
Trang 37
Bng 2.4. Kt lun v HT KSNB ca quy trnh hng tn kho ti cng ty

ABC
C kim
C hi lng
tra hay
vi kt qu
Tham
kin hoc
khng?
kim tra hay
chiu
pht hin
(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
Thc hin cc
Y
th nghim c
bn mc
kp thi cc sai st trng yu.
cao nht.
2. KTV c tin tng vo h
Thc
thng KSNB i vi khon mc

HTK c th ngn nga, pht hin
hin
kim
tra
mc trung
kp thi cc sai st trng yu.
bnh.
3. C vn phi da vo th
Cc im yu
qun l v th gii trnh ca Ban
ca h thng
gim c lin quan n cc im

yu ca h thng KSNB v
HTK.
KSNB
c trnh by
trong th qun
l.
b. Th nghim c bn
Vic thit k cc th nghim c bn phi da trn kt qu ca cc th nghim
kim sot. T cc th nghim kim sot kim ton vin s nhn din c tng i
y nhng im mnh, yu ca kim sot ni b lin quan n cc c s dn liu
HTK v nh gi li ri ro kim sot cho tng c s dn liu c lin quan v thit k
cc th nghim c bn cho ph hp.
Nhm 13
Trang 38
Mc tiu:
m bo cc khon mc HTK l c thc, thuc quyn s hu ca doanh
nghip; c hch ton y , chnh xc, ng nin , nh gi theo gi tr thun v
trnh by trn bo co ti chnh c ph hp vi cc chun mc v ch k ton hin
hnh hay khng.
Th tc phn tch:
Th tc phn tch c s dng thu thp bng chng kim ton, c p
dng trong sut quy trnh kim ton bao gm:
- a ra nhng d on v s d ti khon, t sut hoc xu hng;
- So snh on ny vi s lng c bo co;
- S dng nh gi chuyn mn phn tch nhng chnh lch.
Nhng th tc phn tch m Thng Long - T.D.K p dng cho khon mc HTK:
Bng 2.5. Th tc phn tch
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.
Nhm 13
Ngi thc
hin
Tham chiu
Trang 39
Khi kim ton ti cng ty ABC, kim ton vin khng tin hnh th tc phn
tch trong kim ton hng tn kho m i ngay vo kim tra chi tit nghip v v s d.
Th nghim chi tit
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. V d nh: bin bn kim k ca doanh nghip, bin
bn kim k ca kim ton, danh mc hng tn kho nh km vi bin bn kim k...
Khi kim ton ti cng ty ABC, Thng Long - T.D.K c ch nh kim ton
vo thng 2/2011, tc l sau ngy kt thc nin k ton 31/12/2010 kh xa. Kim
ton vin khng th tham gia quan st kim k. Do vy, mc tiu thu thp bng chng
v s hin hu, y thng qua qu trnh quan st kim k khng th thc hin c.
Nhn thy y l khon mc trng yu trn bo co ti chnh, kim ton vin
vn tin hnh i chiu, phn tch v tng cng kim tra chi tit cc mt hng nhm
c th nh gi mt phn khon mc ny.
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
i chiu s liu gia cc s sch k ton, y l bc kim tra s nht qun
gia cc s chi tit, bng cn i s pht sinh, bng cn i k ton nhm m bo s
liu c ghi chp v tng hp nht qun. Cng vic ny c th hin trn biu ch
o, ring cc ct iu chnh v s liu sau kim ton s c lp sau khi hon thnh
cc mc chi tit.
Khi kim ton ti cng ty ABC, kim ton vin ghi chp s d u k, s d
cui k ca cc khon mc trong Hng tn kho ln Giy lm vic m F4. i vi s
d u k (01/01/2010) kim ton vin tin hnh i chiu vi s d u k kim
Nhm 13
Trang 40
ton nm trc. Cn s d cui k (31/12/2010) kim ton vin i chiu vi s ci v

kim tra dng tng. Qua qu trnh kim tra v i chiu, nu tm thy sai st trng yu
no s ghi chp vo giy lm vic mc Tm thy.
Khch hng
Cng ty ABC
Cui nin
31/12/2010
Ni dung
Hng tn kho
At Cost
Tham
chiu
Ngi lp
Ngi xem xt
MP
NT
Ngy
Ngy
iu chnh
SDCK
theo bo co
31/12/2010
Dr
VND
Cr
VND
M file
F4
kim ton
31/12/2010
VND
31/12/2009
VND
Nguyn vt liu
<F4/1>
B
92.102.181.224
OB
81.022.815.434
Sn phm d dang
<F4/2>
8.713.240.587
1.695.375.172
Thnh phm
Hng mua ang i
ng
Cng c, dng c
<F4/3>
4.069.693.646
5.242.036.946
<F4/5>
Hng ha
<F4/6>
40.109.559
Hng gi i bn
<F4/7>
Hng gi kho bo thu

D phng gim gi
HTK
<F4/8>
<F4/4>
229.111.820
7.400.180
<F4/9>
104.925.225.016
88.196.739.552
<B/S>
Cng vic thc hin:
OB
- 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
Bn cnh bng tng hp s liu i chiu cc khon mc, kim ton vin cn
thit lp cng vic c th cho tng khon mc trong hng tn kho vo giy lm vic.
Nhm kim tra tn kho Nguyn vt liu c trung thc v hp l hay khng.
Kim ton vin s dng danh sch tn kho nguyn vt liu cui k ca cng ty
Nhm 13
Trang 41
ABC thit lp Giy lm vic m F4/1 gm cc ch tiu: gi tr - s lng tn trn s

sch, s lng theo bin bn kim k ca Nguyn vt liu theo tng m NVL. Tin
hnh cng tng gi tr s sch ca tng m NVL i chiu vi s liu thu thp c
Giy t lm vic F4. Sau thc hin i chiu s lng tn trn s sch vi danh
sch hng tn kho, i chiu s lng BB tn kho vi bin bn kim k hng tn kho.
Qua cc cng vic kim ton vin a ra kt lun v tnh trung thc - hp l ca
tn kho nguyn vt liu.
Ngi lp
Khch hng
Cng ty ABC
Cui nin
31/12/2010
Ni dung
Kim tra tn kho nguyn vt liu
Nguyn vt
liu
M sn phm
GT tn s sch
31/12/2010
1001
1002
1003
1004
1005
1006
1007
1008
1009
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1022
1023
1024
1025
1026
1027
1028
Nhm 13
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
19.768.027
5.937.953
3.538.200
28.648.101.546
193.187.951
18.460.365
10.524.705
Ngi xem xt
MP
VT
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
ci
kg
cun
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
6.450
1.262
120
3.280.430
48.899
491
243
Ngy
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
6.450
1.262
120
3.280.430
48.899
491
243
M file
NT
Ngy
F4/1
n
gi
Chnh lch
Gi tr
chnh
lch
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
3.065
4.705
29.485
8.733
3.951
37.597
43.312
Trang 42

1029
1030
1031
1032
348.584.285
20.370.000
2.079.309.842
1.669.592.613
B
92.102.181.224
lt
kg

30.571
19.400
30.571
19.400
11.402
1.050
<F4>
Hnh thnh nn kin c chng s lng tn kho ti thi im cui nm l trung thc - hp
l
Danh sch tn kho cui k
Ngun:
La chn mu kim m, t nht l:
00 mu
Cng vic thc hin:
B
SL
- kim tra vi danh sch tn kho
SCS
- i chiu vi bin bn kim m kho
Tm thy:
Kt lun: Da vo cc cng vic lm ti cho rng NVL tn kho ngy 31/12/2010 l trung thc v hp l
Mc tiu:
Nhm kim tra tn kho Sn phm d dang c trung thc v hp l hay khng.
Kim ton vin s dng bng tng hp chi tit sn phm d dang cui k ti hai x
nghip c kh v bao b ca cng ty ABC thit lp Giy lm vic m F4/2 theo tng
sn phm, hp ng,... Tin hnh cng tng gi tr s sch i chiu vi s ci v s
liu thu thp c Giy t lm vic F4. ng thi n cng c i chiu vi
bng cn i s pht sinh. Qua cc cng vic kim ton vin a ra kt lun v tnh
trung thc - hp l ca tn kho sn phm d dang.
Nhm 13
Trang 43

Khch hng
Cng ty ABC
Cui nin
31/12/2010
Kim tra tn kho sn phm d
dang
Ni dung
SPDD
M n phm/ m t
My nghin rng
Humexco
My sy - Khong sn Qung Tr
H thit b ng L
H thit b Haparo
H my bm Qung Ph
Bng ti xch - Nam Chu Lai
H thit b - Shaiyo AA
Pisico Hu (H 06/2010 - ci to my bm + bng ti)
Pisico Hu (H 15/2010 - ci to my bm + bng ti)
H thit b - Pisico Qung Nam
Sn phm PP
Sn phm PE
Ngi lp
Ngi xem xt
MP
NT
Ngy
Ngy
F4/2
Gi tr tn s sch
31/12/2010
VND
104.772.150
805.878.804
83.846.326
962.780.175
723.609.237
3.501.823.318
74.238.057
608.199.301
149.534.513
722.147.326
226.572.052
1.290.000
748.549.328
8.713.240.587
Mc tiu:
M file
TB, B
<F4>
Hnh thnh nn kin c chng s lng tn kho ti thi im cui nm l trung
thc - hp l
Chi tit sn phm d dang cui k ti 2 x nghip c kh v bao b
Ngun:
Cng vic thc hin:
B
TB
- i chiu vi bng cn i s pht sinh
Tm thy:
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
Nhm kim tra tn kho Thnh phm c trung thc v hp l hay khng. Kim
ton vin s dng danh sch tn kho nguyn vt liu cui k ca cng ty ABC
thit lp Giy lm vic m F4/3 gm cc ch tiu: gi tr - s lng tn trn s sch, s
lng theo bin bn kim k ca Nguyn vt liu theo tng m thnh phm. Tin hnh
cng tng gi tr s sch ca tng m thnh phm i chiu vi s ci v s liu thu
thp c Giy t lm vic F4. Sau thc hin i chiu s lng tn trn s sch
vi danh sch hng tn kho, i chiu s lng BB tn kho vi bin bn kim k hng
Nhm 13
Trang 44
tn kho. Qua cc cng vic kim ton vin a ra kt lun v tnh trung thc - hp
l ca tn kho thnh phm.
Khch hng
Cng ty ABC
Ngi lp
Cui nin
Ni dung
31/12/2010
Kim tra tn kho thnh phm
MP
Ngy
Thnh phm
M sn
phm/m t
Gi tr tn s sch
31/12/2008
2001
2002
2003
2004
2005
2006
2007
2008
VND
807.133.437
46.988.404
280.692.513
875.832.597
1.548.894.511
316.282.153
193.870.031
B
VT
tn
tn
tn
tn
tn
tn
tn
tn
S lng
s sch
SL
373,629
5,000
64,374
176,805
1.281,980
62,000
-
S lng
BB tn
kho
SCS
373,629
5,000
64,374
176,805
1.281,980
62,000
-
Ngi xem xt
M file
NT
Ngy
F4/3
Chnh lch
n gi
2.160.254
9.397.681
4.360.340
4.953.664
1.208.205
5.101.325
Gi tr
chnh
lch
-
4.069.693.646
<F4>
Hnh thnh nn kin c chng s lng tn kho ti thi im cui nm l trung thc - hp l
Mc tiu:
Danh sch tn kho cui k
Ngun:
00 mu
Cng vic thc hin:
B
SL
- kim tra vi danh sch hng tn kho
SCS
- i chiu vi bin bn kim m kho
Khng c mt sai st trng yu no ngoi nhng sai st ghi ch
Tm thy:
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
Nhm kim tra tn kho Hng ha c trung thc v hp l hay khng. Kim ton
vin thit lp Giy lm vic m F4/6 theo tng loi hng ha. Tin hnh cng tng
gi tr s sch ca tng m thnh phm i chiu vi s ci v s liu thu thp c
Giy t lm vic F4. ng thi n cng c i chiu vi bng cn i s pht
sinh. Qua cc cng vic kim ton vin a ra kt lun v tnh trung thc - hp l
ca tn kho hng ha.
Nhm 13
Trang 45

Khch hng
Cng ty ABC
Ngi lp
Ngi xem xt
Cui nin
Ni dung
31/12/2010
Kim tra hng ha
MP
Ngy
Ngy
Hng ha
M sn phm/m t
Bao PP&PE
GT tn s sch
31/12/2010
VND
40.109.559
M file
NT
F4/6
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

00 mu
Cng vic thc hin:
B
TB
- i chiu vi dng tng bng cn i s pht sinh
Khng c mt sai st trng yu no ngoi nhng sai st ghi ch
Tm thy:
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 ngi cung cp lin quan n hng tn kho 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, kim ton vin kim tra tnh
hp php v y ca b chng t gc.
Chng t y gm: Phiu nhp kho, ha n mua hng (hng mua trong
nc), chng t nhp khu (t khai hi quan, invoice, packing list, hp ng, bill of
lading, C/O, hp ng bo him hng ha, ha n vn chuyn). Ring ha n u
vo phi l ha n , phi c y m s thu, ch k ngi bn hng, ngi mua
hng, khng ty xa... kim tra vic ghi chp chnh xc: kim ton vin kim tra
Nhm 13
Trang 46
nh khon, i chiu s liu trn s chi tit v phiu nhp kho, ha n u vo hoc
t khai hi quan.
Khi kim ton ti cng ty ABC, kim ton vin chn mu mt nghip vu ti
thi im gn kt thc nin (ngy 28/12/2010). S dng th nghim walk-through
ln theo mt nghip v nhp kho t khi bt u ti lc kt thc. Kim ton vin lit k
tt c cc thng tin ln Giy t lm vic m F6 xem n thc hin ng quy trnh
hay cha; kim tra tnh ton, hch ton c chnh xc hay khng. ng thi i chiu
vi cc chng t gc, s ci v kim tra dng tng.
Nhm 13
Trang 47

Khch hng
Cng ty ABC
Ngi lp
Ngi xem xt
Cui nin
Ni dung
31/12/2010
Kim tra chn mu
MP
Ngy
Ngy
Hp ng mua bn s
Ngy k
Ha n s
Phiu nhp kho s
Phu xut kho s
Vn n s
Bin bn ng hng
T khai hi quan s
Bin lai np thu s
S thu phi np
S lng chng loi
Gi tr
S lng
n gi
Ngy thng nhp/xut
Kim tra tnh ton
Kim tra p gi
Ch k
Hp php
Xem xt cut off
M file
NT
F6
Mu mua NVL
Theo chng
Theo s k ton
t thc t
B
OB
123/HD
29/10/2010
11308/TP
28/12/2010
11345103/TL
103/PL
1167/tp
286.909.091
300
2.869.090.910
Ph hp
Ph hp
ng vi hp ng
hay bng gi cng
ty quy nh
28/12/2010
kim tra
kim tra
kim tra
kim tra
kim tra
Ph hp
Ph hp
Ph hp
Ph hp
Ph hp
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:
B
OB
- i chiu vi chng t gc
Tm thy:
Nhm 13
Trang 48
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 .
Ti cng ty ABC, ngy 30/10/2010 cng ty nhp 1.702,95 tn Ur TQ t cng
ty c phn Ho M, s tin 9.731.142.857 ng
+ S lng trn ha n mua: 1.702,95 tn
+ S lng nhp trn phiu nhp kho: 1.702,77 tn
Kim ton vin phng vn nhn vin k ton v nguyn nhn chnh lch v
c bit:
Theo hp ng vn chuyn 2010/HVC-QT/2010 ca cng ty TNHH XYZ vn
chuyn 1.702,95 tn Ur Trung Quc t tu Minh Cng 09 i t Hi Phng v
Nng. Tu lm xong hng vi s lng v kho Kim Lin 1.702,77 tn, lng hng
thiu l 250 kg, phng kinh doanh tr tin vn chuyn 80 kg, s lng thiu cn li
l 170 kg, phng kinh doanh tr tin vn chuyn 80 kg, s lng thiu cn li l
170 kg c tnh vo t l hao ht t nhin 0,01%.
thu thp t trnh v nguyn nhn v c s k duyt ca Tng gim c.
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.
Khi kim ton ti cng ty ABC, kim ton vin chn mu mt s phiu xut
kho v tin hnh kim tra, cng vic ny c th hin qua bng sau:
Nhm 13
Trang 49
Bng 2.6. Bng k lm vic chn mu phiu xut kho

Ngy
thng
S CT
Ni dung
25/01/2010
110205
Xut bn phn Ur
TQ
31/01/2010
01002
Xut vt t sn
xut thng 1/2010
10/06/2010
69386 Xut bn phn Ur
...
...
...
TK
S tin
Ghi ch
632
5.035.872.096
621
3.342.684.641
632
2.000.738.488
i ng
...
: kim tra i vi chng t gc, s sch v khp ng, phiu xut c y

ch k, chnh xc v s hc.
: phiu xut 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 hng tn kho cui k:
Cng vic ca kim ton vin l tm hiu phng php tnh gi hng tn kho
m khch hng 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 hng
tn kho.
Phng php nh gi HTK cng ty ABC ang p dng: Bnh qun gia quyn
Cng thc tnh:
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
Nhm 13
Trang 50
Kim ton vin 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.
C th kim ton vin chn vt t Na2CO3, m vt t l 1520000014 kim
tra xem n v c p dng thng nht phng php tnh gi xut kho hay khng.
Sau khi tnh ton li gi xut vt t ny trong 3 thng 1, 2, 3 kim ton vin a
ra kt lun n v p dng thng nht phng php bnh qun gia quyn, ch c sai
lch nh, khng ng k, kim ton vin b qua.
Kim tra vic tnh gi xut kho thnh phm:
Kim ton vin chn mu thnh phm Silicate > 40% kim tra vic cng ty
ABC c p dng nht qun phng php tnh gi bnh qun gia quyn hay khng.
Nhm 13
Trang 51
Bng 2.7. 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
S lng
Gi tr
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
12.004.958.413
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
12.004.957.619
807.133.437
794
(794)
Chnh lch khng ng k, nguyn nhn l do n v lm trn s nn dn n sai s, kim ton vin chp nhn s liu
n v.
Nhm 13
Trang 52
Trang 52
Thu thp bng tnh d phng gim gi hng tn kho

Kim k hng tn kho l th nghim quan trng nhm thu thp bng chng hu
hiu nht i vi khon mc hng tn kho. Hot ng ny khng nhng gip tng
cng kim sot, m bo s hin hu v y , m cn gip cho doanh nghip c
c nhng nh gi chn thc v ng n hn v cht lng hng ha. T ,
doanh nghip s d dng xem xt v trch lp d phng gim gi hng tn kho trong
cc trng hp nh gi c th trng ln xung bt thng, mt mt hng ha, cht
lng hng khng cn c m bo nh gi tr ban u ...
iu kin tin hnh trch lp d phng gim gi hng tn kho l phi c bin
bn quyt nh ca Hi ng qun tr:
Qua phng vn k ton tng hp, kim ton vin c bit ti cng ty ABC k
ton tin hnh trch lp da vo gi ti thi im cui k lp bo co v khng c
quyt nh ca Hi ng qun tr cng ty ABC.
Cui qu 2 nm 2010, do s st gi ca Ur trn th trng, k ton tin hnh
trch lp d phng.
TRCH LP D PHNG GIM GI HNG TN KHO TI NGY 30/06/2010
VT: ng
STT
Tn vt
t
Ur
Cng
VT
kg
S lng
Gi
Gi 30/06
5.959.186 5591
5423
Chnh lch
D phng
168 1.000.000.000
5.959.186
1.000.000.000
PHNG TI CHNH QUN TR
K ton nh khon: N TK 642
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
Nhm 13
Trang 53
K ton nh khon: N TK 159

C TK 642
1.000.000.000
1.000.000.000
Kim ton vin gp vi n v vic trch lp d phng phi c quyt nh

ca Hi ng qun tr i km, trch lp phi a vo gi vn hng bn ch khng phi
chi ph qun l doanh nghip.
2.2.2.4. Hon thnh kim ton
Chun b hon thnh kim ton
+ Xem xt cc khon n tim tng
+ Xem xt cc s kin pht sinh sau ngy kt thc nin
+ Xem xt gi nh hot ng lin tc
nh gi kt qu kim ton
+ Hon thin giy t lm vic (tham chiu) v gii quyt nhng vn cn tn
ti (nu c).
Di y l bng tng hp v nhng sai st cn iu chnh (nu c) sau khi
KTV hon tt qu trnh kim ton hng tn kho:
Nhm 13
Trang 54

Ngi lp
Khch hng
Cng ty ABC
Cui nin
31/12/2010
Ni dung
Hng tn kho
At Cost
Tham
chiu
Ngi xem xt
MP
Ngy
NT
Ngy
F4
iu chnh
SDCK
theo bo co
31/12/2010
Dr
VND
M file
kim ton
Cr
VND
31/12/2010
VND
31/12/2009
VND
92.102.181.224
OB
81.022.815.434
Nguyn vt liu
<F4/1>
B
92.102.181.224
Sn phm d dang
<F4/2>
8.713.240.587
8.713.240.587
1.695.375.172
Thnh phm
Hng mua ang i
ng
<F4/3>
4.069.693.646
4.069.693.646
5.242.036.946
Cng c, dng c
<F4/5>
Hng ha
<F4/6>
40.109.559
40.109.559
229.111.820
Hng gi i bn
Hng gi kho bo
thu
D phng gim gi
HTK
<F4/7>
7.400.180
<F4/8>
<F4/9>
<F4/4>
104.925.225.016
104.925.225.016
88.196.739.552
<B/S>
Cng vic thc hin:
OB
- i chiu vi s d u k kim ton nm trc
Tm thy:
Kt lun: Da vo cc cng vic lm ti cho rng hng tn kho ngy 31/12/2010 l trung thc hp l
+ nh gi tng hp cc sai st cha iu chnh, a ra cc vt ton iu chnh

v nhng vn c cp trong th qun l.
+ Lp bng tng hp nhn xt cho khon mc thc hin.
+ Kim tra v r sot cc s liu sau iu chnh.
+ Pht hnh bo co kim ton.
Nhm 13
Trang 55
H s kim ton
H s kim ton khon mc hng tn kho bao gm:
Chng trnh kim ton
Biu ch o
Cc biu chi tit
Tng hp cc bt ton iu chnh lin quan n khon mc hng tn kho
Giy t lm vic ca kim ton vin v phn hnh hng tn kho.
Cc h s chng t lin quan n vic kim ton u c sp xp theo tng
khon mc, trnh t cc ni dung kim ton cng theo danh mc tham chiu c th m
c thit lp. Khon mc hng tn kho theo cng ty TNHH Kim ton v nh gi
Thng Long - T.D.K l mc F.
Nhm 13
Trang 56
CHNG 3. MT S GII PHP NHM HON THIN QUY

TRNH KIM TON HTK TRONG KIM TON BCTC TI
CNG TY TNHH KIM TON V NH GI THNG LONG T.D.K
3.1. Nhn xt
3.1.1. u im
Tuy mi c thnh lp khng lu nhng Cng ty TNHH Kim ton v nh
gi Thng Long - T.D.K chi nhnh Nng sm ha nhp vi trnh kim
ton c nc. Cng ty tin hnh cng vic kim ton i vi hu ht loi hnh
doanh nghip nh doanh nghip t nhn, doanh nghip c vn u t nc
ngoi, cng ty c phn, iu gp phn khng nh vo vic tng thm kinh
nghim kim ton, t vn cho cc nhn vin ca cng ty. Hn na, 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.
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.
Ni dung cc chng trnh kim ton c cp nht, b sung ph hp vi cc chun
mc Vit Nam v Quc t.
Cng ty xy dng chng trnh kim ton hng tn kho vi y cc th
tc kim ton v tha mn cc mc tiu kim ton i vi hng tn kho. Nhng th
tc ny c vai tr rt quan trng, lm c s cho vic kim tra s liu ca khch hng
nhm a ra kin chun xc trn bo co kim ton.
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 ny gip rt nhiu trong qu trnh
kim ton v tit kim c thi gian v gim bt c khi lng cng vic.
Cc k thut thu thp bng chng ca cng ty c xy dng trn c s chun
Nhm 13
Trang 57
mc k ton, kim ton Vit Nam nn p ng c yu cu thc hin kim ton

trong iu kin kinh t hin nay.
Cc th nghim trong quy trnh kim ton HTK c thit k r rng v c s
linh hot nht nh, do mi KTV khi thc hin cng vic kim ton c th da vo
kinh nghim chuyn mn ca mnh t a ra cc th nghim ph hp nht vi c
im ring ca tng khch hng c kim ton. KTV c th thit k hay gim bt
mt s th nghim khng cn thit. Chnh iu ny s gip kim ton vin ngy cng
nng ng, lm vic hiu qu v nng cao kh nng chuyn mn.
H thng giy t lm vic ca Thng Long - T.D.K 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 gim c kim tra khi ph duyt bo co.
3.1.2. Hn ch
Bn cnh nhng u im ni trn, cng tc thc hin kim ton khon
mc Hng Tn Kho ni ring v kim ton Bo co ti chnh ni chung Cng ty
TNHH Kim ton v nh gi Thng Long - T.D.K chi nhnh Nng cn tn ti
mt s hn ch nht nh. c bit l trong iu kin thc t hin nay ngy cng
i hi cao cht lng kim ton.
Quy trnh kim ton ti Cng ty ang p dng cn mang tnh cht chung, tng
qut, cha c th, cha xy dng c cc quy trnh ring dnh cho tng ngnh, tng
loi hnh cng ty. Vn ny gy nhiu lng tng, kh khn cho KTV trong vic trin
khai k hoch kim ton, c bit l i vi khch hng mi v c c th kinh doanh
khng quen thuc. iu ny c th lm cho cht lng cuc kim ton khng c
m bo v c th a ra kin v tnh trung thc hp l ca BCTC l khng chnh
xc gy ri ro cao cho ngi s dng BCTC c kim ton ny.
V vic kim tra, nh gi HT KSNB: Tm hiu HT KSNB ti n v khch
hng l mt bc quan trng cc KTV c ci nhn tng qut v khch hng, xc
nh mc ri ro kim sot c th thit k cc th nghim kim sot v th nghim
c bn mt cch ph hp nht. Vic ny nu c tin hnh bi bn s gip cho cuc
Nhm 13
Trang 58
kim ton t hiu qu ti u khi c th rt ngn nhng th tc khng cn thit m

vn a ra nhng kt lun chnh xc. Tuy nhin, trn thc t, 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. Phng php m KTV thc hin ch yu l phng vn n v khch hng, ri
da vo kinh nghim ca mnh thu thp ti liu tm tt li trn giy lm vic. Cng
vic c tin hnh kh n gin, gn nh, t tn thi gian nhng em li bng chng
khng cao v bng chng t tin cy, ph thuc nhiu vo ngi phng vn.
V vic thc hin cc th nghim kim sot: 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. Mt phn cng l kt qu ca vic thc hin vic nh gi HTKSNB
s si. Bn cnh , xut pht t thc t Cng ty t thc hin cc th nghim kim
sot nn cc th nghim c bn d kin trong chng trnh kim ton nhng khng
th b qua m cn khng gii hn, rt ngn thi gian v phm vi thc hin. Chnh vic
t thc hin cc th nghim kim sot s khng gip ch nhiu cho kim ton vin
trong vic iu chnh thi gian v phm vi ca cc th nghim c bn d kin trong
chng trnh kim ton. Nu gim bt c cc thu nghim c bn khng nhng tit
kim chi ph, thi gian m cn gip khch hng hon thin HT KSNB ca n v
khch hng.
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. Cha nh gi c xu hng bin
ng ca HTK, cha khoanh vng c cc nghip v cn kim tra chi tit hn.
iu ny c th gii thch bi v k thut phn tch i hi nhiu kinh nghim cng
nh b tc ng nhiu yu t. Chng hn:
Vic phn tch ca KTV s khng c ngha nu cc ch tiu khng c mi
lin h vi nhau, ngoi ra th tc phn tch ch p dng i vi cc ch tiu
Nhm 13
Trang 59
trng yu nh khon mc HTK th khng th dung k thut phn tch n

thun m phi kt hp vi cc th tc khc.
KTV phi nh gi c hiu lc ca HT KSNB bi l, ch khi HT KSNB
hot ng hu hiu th vic phn tch mi hp l.
KTV mun th tc phn tch em li kt qu tt nht phi c s hiu bit su
sc v nhng tiu chun ngnh kinh doanh ca tng n v c kim ton.
Chnh v nhng l do nu trn, nn gn nh KTV s tin hnh lin cc
th nghim chi tit m khng tn nhiu thi gian cho th tc phn tch.
3.2. Mt s gii php nhm hon thin quy trnh kim ton HTK trong
kim ton BCTC ti cng ty TNHH kim ton v nh gi Thng Long
T.D.K
T nhng mt cn tn ti a ra trong qu trnh nghin cu quy trnh kim
ton hng tn kho ti cng ty TNHH Kim ton v nh gi Thng Long - T.D.K,
nhm xin c a ra mt s gii php khc phc nhng tn ti trn nhm hon
thin hn quy trnh kim ton khon mc hng tn kho ti Cng ty.
3.2.1. xut chung
a. 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
Vic s dng chng trnh kim ton chung cho tt c cc khch hng s khng
th bao trm ht tt c cc vn pht sinh thc t ca mi cuc kim ton v khng
linh ng cho cc doanh nghip c loi hnh khc nhau. Cc kim ton vin vn phi
lm mt s giy t lm vic b sung cho chng trnh kim ton. Do vy vic cp nht
chng trnh kim ton c th cho tng khch hng nn c xem xt l th tc bt
buc trong khu lp k hoch kim ton. C th tin hnh son tho quy trnh, chin
lc kim ton cho tng loi hnh doanh nghip c th, qua vic tham kho kin ca
cc chuyn gia v lnh vc ng thi vi vic kt hp thng k cc loi h s kim
ton ca cc nhm trong nm qua t rt ra nhng c im ring bit ca tng loi
hnh doanh nghip, nhng vn trng yu, cc ch s thng k ca ngnhNu nh
Nhm 13
Trang 60
xy dng c quy trnh kim ton ring cho tng loi hnh doanh nghip s gip cho
kim ton vin rt ngn c thi gian lm vic, nng cao hiu qu trong cng vic v
vic thu thp bng chng cho khon mc c y hn.
b. Tng cng thi gian cho mt cuc kim ton
Do s lng khch hng qu nhiu trong khong thi gian t 01 thng 01 n
31 thng 03 hng nm ( gi l ma kim ton) nn thi gian kim ton vin kim ton
khch hng l qu t. Thi gian t nn vic tm hiu khch hng, thi gian chun b
cho cuc kim ton cng nh thi gian thc hin kim ton l qu t, ng thi cng
to p lc cho nhng kim ton vin ph trch chnh khi phi hon thnh khi lng
cng vic ln trong iu kin hn ch v mt thi gian. iu ny c th dn n cht
lng cuc kim ton khng c m bo. Kim ton vin cn ch dnh thi gian
nhiu hn cho mt cuc kim ton m bo cht lng cuc kim ton.
c. Cn kim ra li bo co kim ton trc khi giao cho khch hng
Cng ty cn c nhng quy nh i vi cc kim ton vin v vic kim tra li
cc bo co trc khi giao cho khch hng, chng hn nh quy nh kim tra cho bo
co gia cc kim ton vin vi nhau. iu ny gp phn hn ch nhng sai st k
thut v mt s liu v cu ch trn bo co kim ton, ng thi nng cao tnh chuyn
nghip v uy tn ca cng ty.
d. Cht lng kim ton chung
Cht lng ca cuc kim ton l mc tiu chnh ca mi cuc kim ton, vic
m bo cht lng ca cuc kim ton l mi quan tm hng u ca bt c cng ty
kim ton no. Do , cng ty nn c mt b phn tch bit v c trnh chuyn mn
cao r sot li h s kim ton trc khi trnh ln gim c duyt.
3.2.2. Hon thin vic tm hiu v nh gi h thng kim sot ni b i vi
hng tn kho
a. S dng bng cu hi v vic x l h thng thng tin trn my vi tnh
Nhm 13
Trang 61
Trong iu kin cng ngh thng tin c p dng rng ri nh hin nay, hu
nh cc n v khch hng u s dng phn mm h tr cho cng tc k ton ti n
v. Thng Long - T.D.K nn s dng b sung Bng cu hi v vic x l thng tin trn
my tnh. Bng cu hi tm hiu v h thng kim sot ni b ny cn tm hiu c h
thng kim sot chung nh: kim sot s vn hnh v thay i phn mm k ton mi,
phn chia trch nhim, kim sot quyn truy cp, kim sot d liuv c nhng hot
ng kim sot ng dng nh: kim sot d liu u vo, qu trnh x l v kim sot
u ra.
Bng 3.1. Bng cu hi v x l HTTT trn my tnh v hng tn kho
Cu hi
Yes
No
Gii
thch
1. Cc phiu nhp kho, xut kho trc khi nhp vo h thng c

c ph chun trc hay khng?
2. H thng ang p dng ti n v c kh nng kim tra, bo
li cc phiu nhp kho, phiu xut kho sai v khng hp l
khng?
3. Phn mm c th da trn bng tng hp nhp - xut - tn
truy vt tr li cc ha n kim tra cc nghip v pht sinh
khng?
4. H thng xy dng m hng tn kho c ph hp khng? C
m bo cho tt c cc mt hng tn kho bao gm trong bng lit
k hng tn kho khng?
5. C s phn quyn trong vic nhp s liu nhp kho, xut kho
v truy cp h s tn kho khng?
6. C th tc kim sot truy cp vo c s d liu hng tn kho
khng?
7. Mi loi hng tn kho c c gn m vch phc v cho vic
t ng nhp liu bng my qut khi giao dch khng?
Nhm 13
Trang 62
8. C in cc bo co kim k nh k qua nh gi mt hng

tn kho no b li thi khng?
9. Cc bo co kim k c c i chiu, iu chnh s liu ph
hp vi thc t kim k khng?
b. S dng lu
Lu : L nhng hnh v biu th h thng thng tin k ton v cc hot ng
kim sot c lin quan bng nhng k hiu c quy c. Nh biu th bng hnh
v nn lu c th gip ngi c c th nhn khi qut v sc tch v ton b h
thng, cng nh cho thy mi quan h gia cc b phn, gia chng t v s sch
Ngoi ra, n cn l mt cng c phn tch v gip kim ton vin d nhn din nhng
thiu st ca tng th tc. Tuy nhin, hn ch ca lu l vic m t thng mt
nhiu thi gian hoc i khi khng th m t c r mi quan h ang din ra hoc
cng c th b st do h thng qu phc tp. Nn s dng phi hp bng cu hi v
lu , v chng s b sung cho nhau cung cp ti u hnh nh ca h thng kim
sot ni b.
c. V phng php s dng tm hiu v nh gi h thng kim sot ni b
K thut phng vn l th tc thng xuyn v n gin nht kim ton vin
thu thp thng tin v h thng kim sot ni b. Nhng y kim ton vin thng
ch hay phng vn nhn vin k ton ca khch hng l ch yu, t khi kim ton vin
n tn phn xng sn xut phng vn nhn vin phn xng iu lm gim
i lng thng tin thu thp c, thng tin thu thp c ch mang tnh phin din ch
quan (i khi nhn vin khng nm chnh xc tnh hnh hot ng sn xut ca phn
xng, tnh hnh kho cha hng). Nu c th kim ton vin nn n tn kho tham
quan tnh hnh thc t v phng vn nhn vin y th s thu thp nhiu thng tin,
thng tin s mang tnh khch quan v chun xc hn.
3.2.3. Hon thin th nghim c bn
a. V th tc phn tch
Nhm 13
Trang 63
Ngoi th tc phn tch cc thng s mc c bn, kim ton vin c th s

dung thm mt s th tc phn tch ( phn tch ngang v phn tch dc) mt s ch tiu
trn Bo co ti chnh ca khch hng trong ch yu trn Bng cn i k ton v
Bo co kt qu kinh doanh nhm pht hin nhng bin ng nm nay so vi nm
trc, Kim ton vin c th s dng cc thng tin t cc ngun c lp khc nh
thng tin ngnh, thng tin th trng... nhm nng cao tin cy ca cc th tc phn
tch, Tnh ton v phn tch t trng hng tn kho trn tng ti sn, trn doanh thu v
trn gi vn ri so snh bin ng gia cc k. Xc nh nguyn nhn bin ng ln
nh: bin ng sn phm, thay i nh mc d tr hng tn kho. Vic thc hin th
tc phn tch thng t c thc hin v khng lu li trn h s lm vic. Do ,
cng ty c th lp sn mu cc ch s s dng trong phn tch.
b. V vn kim k hng tn kho
Mt vn trong th tc thu thp bng chng m chng ta cn lu tm l
vn kim k hng tn kho. Phn ln cc khch hng ca cng ty kim ton Thng
Long - T.D.K u k hp ng kim ton sau khi tin hnh kim k hng tn kho
hay nu k hp ng trc thi im kim k hng tn kho th v mt s l do khch
quan no cng ty khng th tham gia kim k hng tn kho vi khch hng. Nn
khi pht hnh bo co kim ton s loi tr nh hng ca khon mc ny dn n
cht lng ca bo co kim ton b gim i. Nu trong iu kin c th cng ty
nn kim k hng tn kho hoc kim k li gim thiu s pht hnh cc bo co c
loi tr v t c hiu qu kim ton cao nht i vi khon mc trng yu ny.
Nhm 13
Trang 64
PHN III. KT LUN

ti tp trung nghin cu v lm r nhng ni dung c bn sau:
Th nht, nu r c l do, mc ch, phm vi nghin cu ti.
Th hai, h thng ha c s l lun quy trnh kim ton hng tn kho trong
kim ton BCTC.
Th ba, tm hiu c qu trnh hnh thnh, pht trin ca cng ty kim ton v
nh gi Thng Long - T.D.K v chi nhnh ti Nng. ng thi tm hiu c
mc tiu, phng chm hot ng, cc dch v cung cp ca cng ty.
Th t, trn c s vn dng nhng l lun v nghin cu cc giy t lm vic,
ti tm hiu c quy trnh kim ton chung - quy trnh kim ton hng tn kho
m Thng Long - T.D.K p dng.
Th nm, ti a c cc giy t lm vic ch yu trong quy trnh kim
ton Hng tn kho c th din t cng vic c th ca kim ton vin khi thc hin
kim ton.
Th su, a ra v d trc tip thng qua cng vic kim ton ti khch hng
ca Thng Long - T.D.K l cng ty ABC.
Th by, trn c s nhng thng tin c c, ti c nhng nh gi quan
trng v u im, hn ch trong quy trnh kim ton ni chung v quy trnh kim ton
hng tn kho ni ring. T a ra cc gii php thc t hon thin quy trnh
kim ton ca Thng Long - T.D.K.
Trong qu trnh thc hin ti c mt s hn ch nh hng n vic nghin
cu ca nhm, c th:
Th nht, thi gian hn ch, nn khng th nghin cu su ti.
Th hai, khng tip cn c vi cc giy t lm vic hin hnh.
Th ba, cch nh m file ca giy t lm vic khc vi chng trnh kim ton
mu ca VACPA nn khng so snh c gia hai loi giy t ny.
Nhm 13
Trang 65
Th t, thi gian lm ti khng trng vi ma kim ton, nn khng c c

hi i thc t cng on kim ton ti mt khch hng c th, c nhng thng tin
m rng hn.
Nhm 13
Trang 66
DANH MC TI LIU THAM KHO

1. B mn kim ton (2012), Kim ton, Nh xut bn lao ng x hi, TP HCM.
2. GS. TS Nguyn Quang Quynh (2012), Gio trnh kim ton ti chnh, Nh xut
bn i hc kinh t quc dn, H Ni.
3. TS Phan Th Minh L (2008), Gio trnh nguyn l k ton, Nh xut bn i
hc Hu, TP Hu.
4. B ti chnh (2006), Ch k ton doanh nghip (ban hnh theo Q s
15/2006/Q-BTC, ngy 20/03/2006 ca B trng ti chnh).
5. Nguyn c Quang (2010), Kha lun tt nghip - Quy trnh kim ton HTK
trong kim ton BCTC ti cng ty TNHH kim ton v dch v phn mm
T.D.K, i hc kinh t Hu.
6. L Th M Phng (2011), Kha lun tt nghip - Quy trnh kim ton HTK
trong kim ton BCTC ti cng ty TNHH kim ton v t vn Thng Long T.D.K, i hc kinh t Hu.
7. Website: www.kiemtoanthanglongtdk.com.
Nhm 13
Trang 67

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BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

Mc tiu nghin cu .......................................................................................1

i tng nghin cu .....................................................................................2

Phm vi nghin cu ........................................................................................2

Phng php nghin cu ...............................................................................2

PHN I. NI DUNG V KT QU NGHIN CU.................................................4

Khi qut v quy trnh kim ton bo co ti chnh....................................4

Hng tn kho vi vn kim ton ............................................................5

1.2.1. Khi nim hng tn kho............................................................................5

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

2.1.3. Cc dch v cung cp ..............................................................................20

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

: Kim ton vin

: H thng thng tin

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

DANH MC BNG BIU

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

5. Phng php nghin cu

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

5.2. Phng php thu thp s liu

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

PHN II. NI DUNG V KT QU NGHIN CU

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

1.2. Hng tn kho vi vn kim ton

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

HTK l khon mc nhy cm vi gian ln v chu nhiu ri ro do mt gi, h

1.3. Quy trnh kim ton hng tn kho

Mc tiu vi nghip v HTK

- Cc nghip v mua hng u ghi s

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

S d hng tn kho phi

1.3.2. Quy trnh kim ton hng tn kho

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

BC nhm Thc tp ngh nghip

GVHD: ThS. Phm Th Bch Ngc

Lc ny KTV s nh gi li ri ro kim sot cho tng c s dn liu lin quan v thit

- Cha lp s d phng cho s nguyn

BC nhm Thc tp ngh nghip