2

Li ni u
BIG4 l gic m ln ca rt nhiu sinh vin ngnh k ton kim ton. Mi nm cc BIG u
c 2 t tuyn ln dnh cho sinh vin mi ra trng l K thi tuyn thc tp (Internship)
(thng 9, 10, 11) v K thi tuyn chnh thc (Fresh Graduate) (thng 4, 5). Nu nh k
Internship l cuc cnh tranh dnh ring cho sinh vin thc tp th k Fresh Graduate c
mc cnh tranh cao hn nhiu khi bn phi thi tuyn cng c nhng ng c vin c
kinh nghim.
Cun Cm nang tuyn dng BIG4 cho sinh vin k ton kim ton s cung cp nhng
thng tin c bn nht v k tuyn dng ny v cc tip tuyn dng s gip bn chun b k
cng hn cho thnh cng ca chnh mnh.
Cun cm nang c bit hu ch vi cc bn sinh vin mun ng tuyn vo v tr k ton,
kim ton, ti chnh ti BIG4. Cc bn ng tuyn vo cc NON-BIG cng hon ton c th
tham kho c s chun b tt nht cho mnh.
SAPP Academy chc cc bn thnh cng!

Ni dung
Gii thiu v BIG4 v cc vng tuyn dng

Vng h s

Vng nh gi nng lc

Vng phng vn c nhn

12

Vng phng vn nhm

15

Checklist nhng iu cn chun b

17

Cover Letter mu

18

Cu trc CV mu

19

thi th

20

Gii thiu v BIG4

BIG4 l cch gi quen thuc ca 4 hng kim ton ln nht th gii v quy m v doanh
thu bao gm:

PricewaterhouseCoopers (PwC)

Deloitte Touche Tohmatsu (Deloitte)

Ernst Young (EY)

KPMG

Vi b dy lch s hn 100 nm, BIG4 hnh thnh t khi ngh kim ton cn s khai v
pht trin cng vi s pht trin ca ngh kim ton c lp. y l nhng cng ty a quc
gia, chuyn cung cp dch v v kim ton, thu, t vn ti chnh, bo him, cc dch v
php l. BIG4 l c m ca rt nhiu sinh vin ngnh k ton, kim ton. Tuy nhin c
c hi lm vic BIG4, bn cn chun b v cng k lng c th vt qua quy trnh
tuyn dng rt kht khe ti cc BIG ny.

1.

Cc vng tuyn dng

3.

Li ch

Vng 1: H s

Mi trng lm vic chuyn nghip,

Vng 2: nh gi nng lc, bao

ci m, chia s, tr trung

gm: IQ, kin thc chuyn ngnh, kin

Ch i ng tt

thc x hi, vit lun

Mi trng hc tp khng ngng

Vng 3: Phng vn nhm

Tch ly kinh nghim nhanh

Vng 4: Phng vn c nhn

4.

Yu cu tuyn dng

* Ring vi KPMG vng 3 l phng vn vi

HR, vng 4 l phng vn vi Partner

2.

Cc k tuyn dng

Mi nm c 2 t tuyn dng ln:

Nhn chung cc BIG u yu cu rt cao

ngun nhn lc u vo, vi ring sinh vin

Tuyn thc tp: dnh cho sinh vin

nm cui. Thi gian khong thng 8 - 11

thng bao gm cc yu t sau:

hng nm.

im GPA

Tuyn nhn vin mi: dnh cho

Kin thc chuyn ngnh

sinh vin tt nghip v nhng ngi

Ting Anh

c kinh nghim i lm. Thi gian khong

S ph hp ca c nhn vi vn ha

thng 4 - 5 hng nm.

doanh nghip

Ngoi ra, BIG4 c th tuyn thm cc t

tuyn nh nu thiu nhn lc.
5

Gii thiu v BIG4

DELOITTE
-

Tng

KPMG

12A,

Vinaconex, s

Ta
34

nh

- Tng 46, To nh

ng

Keangnam

Hanoi

Lng H, qun ng a, H Ni.

Landmark Tower, L E6, ng Phm

- Cng ty kim ton Deloitte Vit Nam (tin

Hng, qun Cu Giy, H Ni.

thn l Cng ty Kim ton Vit Nam

- KPMG Vit Nam thnh lp nm 1994, c

VACO) c thnh lp nm 1991. n

tr s ti H Ni v chi nhnh ti Thnh ph

nay Deloitte c hn 700 nhn vin lm vic

H Ch Minh v Nng (thnh lp ngy

ti vn phng H Ni v thnh ph H Ch

17/12/2015). n nay KPMG c hn 1.000

Minh chuyn cung cp cc dch v v Kim

chuyn vin lm vic trong cc mng Kim

ton, Thu, v T vn Doanh nghip.

ton, T vn Thu v T vn Doanh

Khch hng a phn l cc cng ty v tp

nghip. KPMG kh ch trng ting Anh,

on nh nc, nhng ang ngy cng

thi cc nm gn y bt u khai thc vo

m rng ra khu vc FDI. Ch trng chuyn

chuyn ngnh v c hn np h s kh

ngnh. test bng ting Anh, phng vn

mun. Ring vi KPMG, vng 3 l phng

bng c ting Anh v ting Vit.

vn vi Nhn s (HR), vng 4 l phng vn

vi Partner.

Yu cu tuyn dng

Yu cu tuyn dng

C kin thc chuyn ngnh k ton,

Tt nghip chuyn ngnh k ton,

kim ton, kinh t, ti chnh, ngn hng,

kim ton, ti chnh, ngn hng, thu, lut,

thng mi, lut, ngoi thng.

ngoi thng hoc nhng ngnh lin quan.

Thnh tho ting Anh c ni ln

vit.

Ting Anh thnh tho c ni v vit;

bit thm ting Trung l mt li th.

Lun gi hnh vi o c.

Thnh tho tin hc vn phng.

Kh nng lm vic nhm v tip xc

K nng giao tip tt.

vi con ngi tt.

K nng lm vic nhm tt.

Tn tm v n lc.

Hng hi, nhit tnh v c tinh thn

trch nhim cao.

T trau di kin thc v lun hc

hi.

Thnh tch hc tp tt.

Gii thiu v BIG4

EY

PwC

- Tng 8, Ta nh

- Tng 16, Ta nh

Cornerstone,

Keangnam Hanoi

16

ng Phan Chu Trinh, qun Hon Kim,

Landmark Tower, l E6, ng Phm

H Ni.

Hng, qun Cu Giy, H Ni.

- EY Vit Nam c tr s ti Thnh ph H

- PwC Vit Nam c tr s ti H Ni v chi

Ch Minh v chi nhnh ti H Ni t nm

nhnh ti Thnh ph H Ch Minh t nm

1992. Chuyn cung cp cc dch v nh

1994. Chuyn cung cp cc dch v nh

Kim ton, T vn Thu, T vn Doanh

Kim ton, T vn Thu, T vn Doanh

nghip, v T vn Giao dch vi gn 1.000

nghip vi i ng chuyn gia hn 700

nhn vin c trnh hc vn, kinh

ngi. Yu cu ting Anh, IQ, kh nng

nghim, cng nh k nng lm vic lnh

vit lun rt cao. Cc hp ng ca cng

ngh v chuyn nghip. EY coi trng ting

ty c chn lc rt k cng v a phn l

Anh, tuyn dng kh v ch trng tnh

cng ty nc ngoi hoc c vn u t

ton din ca ng vin. Phng vn nhm,

nc ngoi. Nhiu du hc sinh khi i du

c nhn tt c u bng ting Anh. L BIG

hc v hay chn PwC lm ni lm vic v

c job ngoi tnh rt nhiu, i cng tc

ph hp vi yu t vn ha.

thng xuyn. Khch hng Cng ty a

dng ngnh ngh c cu.

Yu cu tuyn dng

Yu cu tuyn dng

Tt nghip chuyn ngnh k ton,

Thnh tch hc tp tt.

ngn hng, kinh t, ngoi thng, ti

C kh nng lnh o v nng ng

chnh, cng ngh thng tin.

tham gia cc hot ng ngoi kha.

C k nng giao tip tt.

mn chuyn ngnh v ting Anh.

Kh nng s dng ting Anh thnh

tho (Nu bit thm ting Nht, ting Trung

im GPA t 8.0 tr ln i vi cc
K nng giao tip, lm vic nhm

tt.

hoc ting Hn s l li th).

Sn sng i cng tc.

Cam kt gn b v t tin vt qua nhng

Kh nng s dng c ting

th thch trong qu trnh tp hun, x l

Trung hoc ting Nht s l li th.

cng vic v lm vic vi khch hng.

Vng 1: H S

Thi gian m nhn n: khong thng 4

Bn cn chun b:

(K Fresh); thng 8, thng 9 (k Internship)

Hnh thc: nhn n Online

ca cng ty)

i vi ngnh k ton, kim ton nh

Cover letter (CL)

tuyn dng lun kht khe v t s chnh

Curriculum Vitae (CV)

xc, t m ln hng u. V vy ghi im

Cc chng ch, giy khen, giy t

trong mt cc nh tuyn dng bn khng

km theo

Application form (theo mu c sn

c php sai li chnh t, li nh my.

Hy r sot tht k thng tin sau khi vit,
ng nhng li nh lm mt i c hi
ca bn.
Cc cng ty ch nhn h s online. Cc ng vin s phi in cc thng tin ca mnh
trong Application form ca tng cng ty. Sau , nh km bn CV c nhn, th xin vic
v cc chng ch, giy khen km theo.

Nhng iu cn lu - Vng 1: H S
1.

Application form

4. Curriculum Vitae (CV)

- in y thng tin tt c cc mc trong

- CV nn c y cc mc: Thng tin c

application form, trnh vit qu s si hoc

nhn, mc tiu ngh nghip, trnh hc

qu di dng. Mi nn in khong 3

vn, hot ng ngoi kha, kinh nghim lm

chnh.

vic, k nng, s thch.

- Application form c th c dng trong

- C th k bng b cc thm rnh mch,

vng phng vn, do bn nn lu li mt

r rng. S dng cc mu trm, khng nn

bn trn my tnh hoc in ra.

dng nhng mu qu sc s ph hp

- m bo nhng thng tin trn application

hn vi ngh. Nu cng ty bn apply c

form khng sai v in y thng tin

mu c trng l mu sng nh mu vng

cho tt c cc mc.

ca EY, bn c th s dng mu ny nhng

2.

Cover letter (CL)

- CL cn c b cc r rng:

Phn 1: Li cho v gii thiu bn

thn, l do ti sao bn bit n cng ty

Phn 2: L do ti sao bn mun lm

vic cng ty v s ph hp ca bn

Phn 3: Li cho v cm n

-CL dng pdf chuyn nghip hn

v trnh trng hp li font.

3.

V cc chng ch v giy

khen
- Scan nhng chng ch v giy khen lin
quan n chuyn ngnh v cc hot ng
ngoi kha (thng l 03 chng ch, giy
khen ni bt nht).
- Nn thnh 1 file trc khi gi.

nn tit ch. V d s dng mu vng nh

mt ng k line trang tr.
-

Email

nn

tn

tht

(Vd:

namtd_57@gmail.com), trnh nhng email

nh congchua_bongbong, namkute...
- Chn nhng mn chuyn ngnh im cao
nht trong trng i hc hoc im thi cc
mn trong cc chng ch bn ang theo
ui (nh F1, F2, F3 ACCA, cc mn hc
ca ICAEW, CPA,) ghi vo CV.
- Hot ng ngoi kha ni bt (sinh vin
mi ra trng) hoc kinh nghim lm vic
lin quan (vi ngi c kinh nghim lm
vic).

Vng 2: nh Gi Nng Lc

Mc tiu ca vic kim tra kin thc s ty vo mc ch tuyn ngi v chin lc nhn
s ca tng cng ty.

EY thng mun cc ng vin ton din khi thi c s cn bng gia ting

Anh, logic v chuyn ngnh.

Deloitte thng mun cc ng vin hiu bit su v chuyn ngnh.

KPMG v PwC thng mun ng vin ca mnh tht gii v ting Anh v t duy

logic.

10

Cc Phn C Bn - Vng 2: nh Gi Nng Lc

1.

Ting Anh

4.

Chuyn ngnh

V lm vic trong mt mi trng quc t

BIG4 yu cu ng vin cn c nhng kin

nn vic giao tip v giy t lm vic s

thc chuyn su sc v K ton, Kim

ch yu bng ting Anh. BIG4 thng yu

ton, Ti chnh v Thu. Mt s cng ty

cu ng vin c mt nn tng ting Anh

khng yu cu iu ny v h s o to

tt, c bit l 2 k nng c v vit.

nhn vin li t u cng nh ti tr cho

nhn vin i hc nhng bng cp chuyn
nghip nh ACCA, ICAEW, CPA,
pht trin.

2.

Logic

5.

Hiu bit x hi

Ngh kim ton yu cu cc Kim ton

Thng tp trung vo cc hiu bit chung

vin c t duy tt phn tch cc hin

ca vn ha, x hi din ra xung quanh

tng t tm ra cc vn n su bn

thi im thi ti Vit Nam v trn ton th

trong. Vic kim tra t duy hnh hc

gii. Mc ch kim tra kin thc x hi

xem kh nng quan st ca ng vin cn

v s quan tm ca cc ng vin n

vic kim tra t duy s hc xem kh

nhng kin thc ngoi trng hc t

nng x l s liu ca h.

gin tip kim nghim s nng ng ca

cc ng vin.

3.

Vit lun

Kim ton vin thng phi vit nhng

vn mnh gp phi mt cch r rng,
chuyn nghip vi cch hnh vn trong
sng. Hn na, th thch Bo co bng
ting Anh lun lun yu cu Kim ton
vin cn c kh nng vit ting Anh kh
nn vic kim tra ng vin bng cc bi
lun di khong 250 t l rt hp l.

11

Kin Thc Chuyn Ngnh - Vng 2: nh Gi Nng

Lc
Thi gian: Khong t 45 - 90 pht ty vo s lng cc cu hi
Hnh thc: Khong 30 n 50 cu trc nghim chia u trong cc lnh vc nh K ton (20
cu), Kim ton (10 cu), Thu (10 cu), Ti chnh (10 cu).

Nhng kin thc cn n tp:

Financial Statements (4 statements), Accounting Equation, Accounting Convention

Cash, Non Current Assets + AR & Sale

AP & Purchases

NCA

IQ, Verbal, Local firm introduction

Inventory

Tax Theory, Tax Exercise (VAT, FCT, CIT, PIT)

Cost of Sales

Foundation in Audit: audit risks, audit opinion, assertions, audit procedures

Financial management (financial ratio)

Ti liu chuyn ngnh c th tham kho:

F1, F2, F3, F6, F7, F8, F9 ACCA (*)

K ton ti chnh

Kim ton ti chnh (Hc vin Ti chnh hoc i hc Kinh t Quc dn)

Chun mc k ton Vit Nam, cc thng t v thu thu nhp doanh nghip (CIT),

thu thu nhp c nhn (PIT), thu nh thu (FCT), thu gi tr gia tng (VAT)
(*): Vi cc mn F6, F7, F8, F9 ch cn ng vin hiu cc khi nim c bn ca mn hc.

12

IQ, Hiu Bit X Hi V Vit Lun - Vng 2: nh

Gi Nng Lc
1.

IQ

Thi gian: Khong t 10 n 20 pht

Hnh thc: Khong 10 cu ch yu tp trung vo t duy hnh hc, t duy s hc, t duy
ngn ng.

Nhng dng IQ cn tp trung:

IQ chuyn v hnh hc (nhn bit hnh khc bit, tm hnh khuyt thiu)

IQ chuyn v s hc (tm dy s c quy lut)

IQ chuyn v t duy ngn ng (tm cu ng ngha, tm lc on vn)

IQ chuyn v phn tch (phn tch cc hnh nh v biu cho trc)

Ti liu tham kho:

IQ Verbal (SAPP Academy bin tp)

Book of IQ test

The Financial IQ Guide

2.

Hiu bit x hi v vit lun

Thi gian: Khong 30 - 40 pht cho mi bi lun (ting Anh)

Hnh thc: Thi vit cc vn lin quan n Kinh t, Gio dc, X hi

13

Vng 3: Phng Vn Nhm

Nhng iu Cn Lu
- Ngi i din nn ngi cng vi nhm ca mnh tr li, nh vy s to c hi
cho cc thnh vin khc c th hin kin thc v b sung cho cu tr li ca ngi
i din. Rt nhiu trng hp ngi i din nhm ng ln mt mnh tr li, v
y l iu bt li cho cc bn.
- Nn ch lng nghe khi nhm khc tr li: iu ny th hin cc bn l ngi ham hc
hi, bit lng nghe kin ca ngi khc. V bn ng qun mt iu l: Nh tuyn dng
lun ch n thi , c ch ca bn y.

14

Gi Cu Hi Phng Vn - Vng 3: Phng Vn

Nhm
1.

Cu hi chung

Could you introduce about yourself?

Why do you choose Auditing?

What is your strenghs and weaknesses? Why should we choose you?

What do you know about our company?

If you are required to work additional hours or in different provinces, are you willing

to follow?

What do you expect in your interview?

How is your Excel skill?

What is your salary expectation?

If you receive 2 offers from 2 different companies, what will you do?

Do you have any question for us?

2.

Cu hi chuyn ngnh

What are the purposes of Auditing? How many types of Auditing opinions are there?

What is the most important database in Cash procedures?

Who should receive confirmation letter? What will you do if customers disagree to

send confirmation letter?

What are regulations that recording process of fix assets should follow? What do

auditor should do if customers do not use Circular 45/2014/TT-BTC frame to record fixedasset depreciations?

What is the difference between 0% tax and free-tax goods?

What are the criteria to record sale?

If auditing period is not year-end, what procedures do we need to perform to

assurecashs existence at the end of financial period?

According to the current policy, how is exchange rate recorded?

What are requirements to capitalize interest expense?

Imagine you are Auditing Senior, what will you do if customers disagree with Qualified

Opinion?

Walk me through the 3 financial statements?

Can you give examples of major line items on each of the financial statements?

How do the 3 statements link together?

15

Gi Cu Hi Phng Vn - Vng 3: Phng Vn

Nhm

If I were stranded on a desert island, only had 1 statement and I wanted to review the

overall health of a company which statement would I use and why?

Lets say I could only look at 2 statements to assess a companys prospects which

2 would I use and why?

Walk me through how Depreciation going up by $10 would affect the statements.

If Depreciation is a non-cash expense, why does it affect the cash balance?

Whats the difference between cash-based and accrual accounting?

Walk me through the major items in Shareholders Equity?

What are deferred tax assets/liabilities and how do they arise?

How do you decide when to capitalize rather than expense a purchase?

16

Vng 4: Phng Vn C Nhn

Trang phc
Nn chn trang phc theo phong cch c in, mu ti, nn trnh eo qu nhiu trang
sc hoc trang phc lp lnh. Ct hoc buc tc gn gng nh tuyn dng c th nhn
r khun mt bn. S dng nc hoa c mi nh, trnh nhng mi qu mnh. Khng i
tt (v) trng.
N
Trang phc Vy hoc qun
cng s

Nam
o s mi di tay, mu trng hoc

Vy nn di qu u gi, khng

xanh, c v vai thoi mi

nn trn u gi qu mc

C vt bng la, sm mu hn o

Ha tit thanh lch, c in

s mi, khng di hn hoc ngn

hn dy tht lng

Giy

Gt giy khng qu cao

Ph hp vi mu dy nt, nn chn

Trnh mu tng phn vi trang

mu en hoc ti mu

phc
Ph kin

Trang im nh, khng nh qu

Khng cn qu nhiu ph kin, ch

nhiu mascara v vin mt

cn ng h eo tay

Lm sch sn mng tay hoc s

dng mu sc nh

17

Thi - Vng 4: Phng Vn C Nhn

Bn cn to c phong thi t tin, trung thc, thoi mi v chn thnh, tc phong chuyn nghip
trong sut cuc phng vn.

1.

Giao tip bng mt

3.

C ch

nh mt th hin mc trung thc v s t

th hin s tn trng ca bn vo ngy u

tin ca bn. t giao tip mt c th l mt du

tin gp nhau, hy bt tay. Bt tay phi cht,

hiu cho thy bn ang lo lng, nht nht

nhng khng qua mnh, ngay lng bn tay.

hoc bn khng mun ni chuyn vi khc.

Khng nn cn mng tay, hoc chi a vi

Bn c t tp bng cch t nhn vo gng.

tc, v l mt du hiu cho thy bn ang

cng thng v bt an.

2.

To phong thi t tin vi

cc Partner
Ngoi s t tin bn cn nht qun vi cu tr
li ca mnh, trnh tnh trng lc th tr li th
ny lc li c kin khc vi cng mt cu
hi trnh tnh hung bn b cc Manager
v Partner '"quay". Nu cu hi no bn
khng tr li c, bn c th ni ngay l

4.

Tc phong khi bc vo

Nn i thng ngi, i nh nhng, trnh gy

ting ng ln.

5.

Tc phong khi ng dy ra

v
Bn nn quay mt v pha ngi phng vn,
cho v li vi bc trc khi quay ngi i.

mnh khng bit, trnh ni lan man, lc .

Nu ngi phng vn a ra gi cho cu
hi m bn khng bit th c gng nm bt
vn . iu ny th hin s nhanh nhy
trong t duy ca bn.

18

Checklist Nhng iu Cn Chun B

Theo di thng tin tuyn dng thng xuyn qua website, facebook, cc knh tuyn dng

Tm hiu thng tin v cng ty

Tham kho kinh nghim thi tuyn t nhng ngi i trc

Application form

Cover letter, CV

n tp kin thc chuyn ngnh

Luyn tp cc vng thi

Tp tr li cc cu hi phng vn

Chun b trang phc phng vn

Vit th cm n

19

Cover Letter Mu
Dear Sir/ Madam,
Thr`ough the Internet, I learned that there is a Fresh Graduate Recruitment 2016 in KPMG. With
a desire to experience a team of professional staff in a challenging and friendly working
environment, I would like to express my strong interest in this position. I believe that my
knowledge and skills would make me a suitable candidate for this role.
During the fouryears studying at National Economics University, I have accumulated academic
knowledge about Accounting and Auditing, such as Accounting and Auditing Principles,
Financial Accounting. I have mastered basic Accounting aspects like double entry bookkeeping,
accounting for inventory, and non- current assets as well as abilities to identify simple frauds
and errors in financial statements. In addition, I also sharpened my knowledge through studying
ACCA Paper F1, F2, F3 so that I can both obtain an overview on International Accounting
Standards and improve fundamental terms in English. Moreover, with my fluent general English
I can be confident to work efficiently in a multinational company, like KPMG.
Regarding to personalities, I am a well- organized, hard- working and stress- tolerant person
who can work well individually as well as in group. Thanks to a period working as an Internal
Trainer at the ABC Club, I have improved my soft skills, for instance, time- management,
presentation, interpersonal skills, which are essential to my future career. Although I have not
got any hands- on experience in a professional working environment, I believe the knowledge
and skills I have gained coupled with my willingness to learn and determination to develop will
help me succeed in this role.
Thank you for taking the time to consider my application and I hope to have opportunity to
discuss further with you in person. In the mean time, I look forward to hearing from you.
Please do not hesitate to contact me at 01698 765 432 or alternatively at abc@gmail.com.
Yours faithfully,
Pham Duc Anh
* Requirements

Senior students from universities majoring in auditing, accounting, finance, banking,

foreign trade, business administration, maths and informatics

Good at English and computer skills

Strong communication and interpersonal skills

Good health, dynamic and ready to cope with high working pressure

Being able to work independently as well as in group

High commitment and willing to learn

20

Template CV Mu
YOUR NAME
Your photo

PERSONAL INFORMATION

Date of birth:

Gender:

Address:

Email:

Phone number:

Long term:

Short - term:

University:

Majoring in:

GPA:

Score some specialized subjects:

Achievements

CAREER OBJECTIVES

EDUCATIONS

Present Sep 2011

ACCOMPLISHMENTS
March 2015

EXTRACURRICULAR ACTIVITIES
Present March 2013

Activities:

Gains:

LANGUAGES SKILLS
Language

Describe your ability (speaking, writing, listening,

reading)
COMPUTER SKILLS

HOBBIES

21

Office Software:

Other Software:

 Thi Tuyn Dng Mu

I.

Accounting (25 marks)

1.

According to VAS 01, General Standard, provides basic accounting principles on all of

the following, except for:

A.

Accrual basic

B.

Continuous operation

C.

Comparability

D.

Matching

2.

According to VAS 01, General Standard, owners equity consists all of the followi ng,

except for:
A.

Investors capital may be enterprise owners capital, contributed capital, equities, the

States capital, or borrowing from the bank.

B.

Equity surplus is the difference between the share par value and the actual issuance

prices;
C.

Difference from the asset revaluation is the difference between the book value of assets

and the revalued value of assets under the States decisions, or when assets are contributed as
joint-venture capital or shares.
D.

Funds include reserve fund, stand-by fund, development investment fund.

3.

The following information relates to the sole trader business of Monty.

Net assets at 30 June 2010 $62,500

Capital introduced during the year to 30 June 2010 $17,500
Profits in the year $42,600
Drawings in the year $35,900
What was the balance on Montys capital account on 1 July 2009?
A.

$38,300

B.

$51,700

C.

$73,300

D.

$86,700

4.

Which of the following items are items of capital expenditure?

(1) The cost of re-decorating offices

(2) Purchase of additional machinery
(3) Construction of an extension to the Head Office building
A. (1) and (2) only
B.

(1) and (3) only

22

C. (2) and (3)

D. (3) only
5.

The owner of a business invests a further $80,000 in the business.

Which elements of the accounting equation will be affected by this transaction?

A. Assets and liabilities only
B. Assets only
C. Capital and assets only
D. Capital only
6.

The following bank reconciliation statement has been prepared by an inexperienced

bookkeeper at 31 December 2010.

Bank reconciliation statement
$
Balance per bank statement (overdrawn)

2,850

Less: Outstanding cheques

7,920
5,070

Add: Deposits credited after statement date

12,700

Cash at bank

17,770

What should be the correct balance in the cash book?

A.

$1,930 overdrawn

B.

$7,630 balance at bank

C.

$17,770 balance at bank, as stated

D.

$1,930 balance at bank

7.

Which of the following is false?

According to VAS 02, Inventories, Inventories are assets which are:

A.

Held for sale in the normal production and business period;

B.

In the on-going process of production and business;

C.

Consigned tools and instruments

D.

Raw materials, materials for use in the process of production and business or provision

of services.
8.

In preparing a bank reconciliation statement, a bookkeeper identified the following

differences between the bank statement balance and the cash book balance.
(1)

Customer cheque for $525 dishonoured

(2)

Lodgements not credited $52,890

(3)

Bank charges $290

(4)

Interest on bank overdraft $583

23

(5)

Outstanding cheques $68,942

(6)

Direct debit $350

Which of these items will require an entry in the cash book?

A.

1, 3, 4 and 6

B.

2, 3 and 5

C.

1, 2, 5 and 6

D.

3 and 4

9.

Which of the following statements regarding depreciation is correct?

A.

All non-current assets must be depreciated.

B.

Straight line depreciation is usually the most appropriate method of depreciation.

C.

A change in the chosen depreciation method is accounted for retrospectively, with all

previous depreciation charges reversed and recalculated.

D.

Depreciation charges must be based upon the carrying amount of an asset (less residual

value if appropriate).
10.

At 30th September 2008, the following balances existed in the records of Lam:

Plant and equipment: cost $860,000

Accumulated depreciation $397,000
During the year ended 30th September 2009, plant with a written down value of $37,000 was
sold for $49,000. The plant had originally cost $80,000. Plant purchased during the year cost
$180,000. It is the companys policy to charge a full years depreciation in the year of acquisition
of an asset and none in the year of sale, using a rate of 10% on the straight line basis.
What net amount should appear in Lams statement of financial position at 30 th September 2009
for plant and equipment?
A.

$563,000

B.

$467,000

C.

$510,000

D.

$606,000

11.

Which of the following statements are correct?

i.

Capitalized development expenditure must be amortized over a period not exceeding five

years.
ii.

Capitalized development costs are shown in the balance sheet under the heading of non-

current assets
iii.

If certain criteria are met, research expenditure must be recognized as an intangible

asset
A.

i and ii
24

B.

ii and iii

C.

ii only

D.

i and ii

12.

If a business has paid rent of $1,000 for the year to 31 March 20X9, what is the prepayment in

the accounts for the year to 31 December 20X8?

A.

$250

B.

$500

C.

$750

D.

$1,000

13.

An irrecoverable debt arises in which of the following situations?

A.

A customer pays part of the account

B.

An invoice is in dispute

C.

The customer goes bankrupt

D.

The invoice is not yet due for payment

14.

In preparing the financial statements of a company, the following items have to be

considered:
(1)

The company offers a one-year warranty to purchasers, undertaking to replace an item if

a defect occurs. Past experience suggests that claims under the warranty will probably
arise.

(2)

The company has an action pending against it for damages for wrongful dismissal of a
director. The companys legal advisor considers it improbable that the action will be
successful.

(3)

The company intends to close down a division in the next financial year. As a result
significant costs will be incurred. As yet the board of directors has not made or
announced a formal plan for this.

How should these items be reflected in the financial statements, if at all?

A.

All three should be disclosed by note

B.

A provision should be created for the best estimate of the liability in 1, and items 2 and 3

should be disclosed by note

C.

A provision should be created for the best estimate of the liability in 1, item 2 should be

disclosed by note and item 3 not disclosed at all

D.

A provision should be created for the best estimate of the liabilities in 1 and 2 and item 3

should be disclosed by note

25

15.

You are given the following information:

Receivables at 1 January 20X3 $10,000

Receivables at 31 December 20X3 $9,000
Total receipts during 20X3 (including cash sales of $5,000) $85,000
What is the figure for sales on credit during 20X3?
A.

$81,000

B.

$86,000

C.

$79,000

D.

$84,000

16.

According to IAS 1, which of the following items make up a complete set of financial

statements?
1.

Statement of changes in equity

2.

Statement of cash flows

3.

Notes to the accounts

4.

Statement of financial position

5.

Statement of comprehensive income

6.

Chairmans report

A.

All of the items

B.

1, 2, 4 and 5 only

C.

1, 2, 3, 4 and 5 only

D.

3, 4 and 5 only

17.

Which of the following items are non-current assets?

1.

Land

2.

Machinery

3.

Bank loan

4.

Inventory

A.

1 only

B.

1 and 2 only

C.

1, 2, and 3 only

D.

2, 3 and 4 only

18.

Which of the following is the correct formula for cost of sales?

A.

Opening inventory purchases + closing inventory

B.

Purchases closing inventory + sales

C.

Opening inventory + closing inventory purchases

D.

Opening inventory closing inventory + purchases

26

19.

Which of the following items could appear in a companys statement of cash flows?

(i)

Surplus on revaluation of non-current assets

(ii)

Repayment of long-term borrowing

(iii)

Bonus issue of shares

(iv)

Interest received

A.

(i) and (ii)

B.

(iii) and (iv)

C.

(i) and (iii)

D.

(ii) and (iv)

20.

Which of the following statements apply when producing a consolidated statement of

financial position?
(i)

All inter-company balances should be eliminated.

(ii)

Inter-company profit in year-end inventory should be eliminated.

(iii)

Closing inventory held by subsidiaries needs to be included at fair value.

A.

(i) only

B.

(i), (ii) and (iii)

C.

(i) and (ii) only

D.

(iii) only

21.

Which of the following are fundamental principles of preparing a financial statement?

A.

Going concern, materiality, prudence

B.

Consistency, accruals basis, prudence

C.

Going concern, consistency, accruals basis

D.

Materiality, consistency, prudence

22.

Apple Co makes and sells a product which has a variable cost of $30 and which sell for

$40. Budgeted fixed costs are $70,000 and expected sales are 8,000 units. What is breakeven
point?
A.

7,000 units

B.

7,500 units

C.

8,000 units

D.

8,500 units

27

23.

Seven Co wishes to sell 14,000 units of its products, which has a variable cost of $15 to

make and sell. Fixed costs are $47,000 and the required profit is $23,000. What is the sales
price per unit?
A.

$10

B.

$15

C.

$20

D.

$25

24.

What is a cost that does not change within certain high and low thresholds of activity, but

which will change when these thresholds are breached?

A.

Fixed cost

B.

Variable cost

C.

Step fixed cost

D.

Sunk cost

25.

What is the cost of an alternative that must be forgone in order to pursue a certain

action?
A.

Discretionary cost

B.

Opportunity cost

C.

Period cost

D.

Avoidable cost

II.

Auditing (15 marks)

1.

Which of the following statement is true in respect of the external audit?

A.

An external audit is undertaken by the management of a company to access the

effectiveness of the internal audit.

B.

An external audit is carried out in order for auditors to report independently on the truth

and fairness of a companys financial statement.

C.

An external audit is performed with the express purpose of reporting on deficiencies in

internal control.
D.

An external audit must always consist of an internal audit and a final audit visit.

2.

Who is responsible for the prevention and detection of fraud within an organization?

A.

External auditors.

B.

Directors.

C.

Internal auditors.

D.

Employees.

28

3.

Which of the following statements about materiality are correct?

(1)

Information is material if it omission or misstatement could influence the economic

decisions of users of the financial statements.

(2)

Materiality is based on the auditors experience and judgment.

(3)

Materiality is always based on turnover.

(4)

Materiality should only be calculated at the planning stage of the audit.

A.

1,2,3

B.

1,3,4

C.

1,2

D.

2,4

4.

Why do auditors need to obtain an understanding of the client and its environment?

A.

To assist them in designing and performing further audit procedures.

B.

To help them how much the audit will cost.

C.

To ascertain whether the audit report will be qualified or not.

D.

To assist when writing their report to management.

5.

In which of the following situation would be most appropriate to test 100% of the

population?
A.

The population consists of a small number of high value items.

B.

Control risk has been assessed as low.

C.

The population consists of a high number of low value items.

D.

Audit evidence can be obtained from various sources.

6.

Why does the auditor need to undertake analytical procedures at the final review stage of

audit?
A.

To identify areas of risk

B.

To form an overall view about the consistency of the financial statement

C.

To assist in identifying material misstatements

D.

To provide evidence to support the financial statement assertions

7.

Which of the following is not a financial statement assertion relating to account balance?

A.

Valuation

B.

Completeness

C.

Rights and obligations

D.

Occurrence

29

8.

What of the following procedures carried out at a inventory count by an auditor is a test

primarily for overstatement of inventory?

A.

Ensure completeness of sequence of pre-numbered inventory sheets at the conclusion of

the count.
B.

Check valuation of slow moving or obsolete inventory lines

C.

Check that inventory held at third party locations are included in the count

D.

Agree items that have been counted (including items of high value) to inventory sheets.

9.

The auditors have been unable to verify the value of the year end inventory held by an

entity due to a fire in one of its premises which destroyed some records. The value of inventory
affected is thought to be around $1.5 million. Materiality is $2 million. What type of audit report
should be issued as a result?
A.

Unqualified opinion

B.

Disclaimer opinion

C.

Adverse opinion

D.

Qualified opinion

10.

Which of the following statement is generally true about audit sampling? The auditor can

reduce sampling risk by increasing the sample size?

A.

True

B.

False

C.

It depends

11.

What kind of the opinion should be issued if auditor concludes that misstatements are

material & pervasive of the financial statements?

A.

Unqualified opinion.

B.

Disclaimer opinion.

C.

Adverse opinion.

D.

Qualified opinion.

12.

Which of the following documentation is the statement of the leader of the Entity about

his responsibilities on preparing the Financial Statements?

A.

Management letter

B.

Audit opinion

C.

Representation letter

D.

Engagement letter

30

13.

Which of the following factors are components of fraud triangle?

(1)

Incentive

(2)

Magnitude

(3)

Opportunity

(4)

Attitude

(5)

Likelihood

A.

1,2,3

B.

1,3,4

C.

2,3,5

D.

1,2,4

14.

Which of the followings are the component of audit testing scope:

(1)

Nature of testing

(2)

Professional judgment

(3)

Timing of testing

(4)

Risk assessment

(5)

Extent of testing

A.

1,2,3

B.

2,3,4

C.

1,2,4

D.

1,3,5

15.

Which is the characteristic of good audit evidence?

A.

Sufficient and Relevant

B.

Sufficient and Reliable

C.

Relevant and Reliable

D.

Sufficient and Appropriate

III.

Finance & Tax (10 marks)

1.

Which one of the following would cause a company's gross profit percentage on sales to

fall?
A.

Sales volume has declined.

B.

Closing inventory is lower than opening inventory.

C.

Some closing inventory items were included at less than cost.

D.

Selling and distribution costs have risen.

31

2.

An increase in selling prices may lead to which of the following effects?

A.

Asset turnover will increase

B.

Profit margins will fall

C.

Profit margins may increase subject to a fall in asset turnover

D.

Return on capital employed will increase

3.

Which of the following would cause a company's gearing ratio to rise?

A.

A decrease in long-term loans is less than a decrease in shareholders' funds

B.

A decrease in long-term loans is more than a decrease in shareholders' funds

C.

Interest rates rose

D.

Dividends were paid

4.

Payments to suppliers of finance include:

(i)

Dividends

(ii)

Interest

(iii)

Repayments of trade credit

(iv)

Drawings

A.

(i) and (ii) only

B.

(ii) and (iii) only

C.

(i), (ii) and (iv) only

D.

(ii), (iii) and (iv) only

5.

Which of the following is not an element of working capital?

A.

Cash float

B.

Account receivables

C.

Credit sales

D.

A new personal computer for the office

6.

Harmeling Enterprises experienced a decline in net operating profit after taxes (NOPAT).

Which of the following definitely cannot help explain this decline?

A.

Sales revenues decreased.

B.

Costs of goods sold increased.

C.

Depreciation increased.

D.

Interest expense increased.

7.

Which of these activities does not exclusively come within the scope of corporate

financial decision-making?
A.

How much should be invested?

B.

How much is to be allocated to the marketing budget?

C.

Which type of finance should be chosen?

32

D.

How much finance should be raised?

8.

Which of the following is not a fundamental concept in Corporate Finance?

A.

Net present value

B.

The relationship between risk and return

C.

The business cycle

D.

Double entry bookkeeping

9.

According to Circular 02, what kind of debt is classified as bad debt?

A.

1,2,3

B.

2,3,4

C.

3,4,5

D.

4,5

10.

How many kind of personal income tax rate are there in Vietnam?

A.

B.

C.

D.

IV.

Social questions (5 marks)

1.

What is the price of gasoline RON 92 today?

2.

A basket has 6 eggs, 6 people take one each. Why is there still one egg left in the

basket?
3.

What does PwC stand for?

4.

Who was founded on the shore of Turkey embodying the refugee crisis recently?

5.

What is happening with Tan Hiep Phat recently?

33

V.

IQ test (15 marks)

1.

Answer:

2.

Answer:

3.

Answer:

34

4.

Answer:

5.

Answer:

6.

Answer:

7.

Answer:

35

8.

Answer:

9.

Answer:

10.

Choose the figure which is different from the rest.

(1)

(2)

A.(1)
11.

(3)

(4)

(5)

B.(2)

C.(3)

D.(4)

Answer:

E.(5)

Select a figure from amongst the Answer Figures which will

continue the same series as established by the five Problem
Figures
Problem Figures:

(A)
A.(1)

(B)

(C)
B.(2)

Answer Figures:

(D)

(E)
C.(3)

(1)

(2)
D.(4)

(3)

(4)
E.(5)

(5)
Answer:
36

12

Select a figure from amongst the Answer Figures which will

continue the same series as established by the five Problem
Figures.
Problem Figures:

(A)

(B)

A.(1)
13.

(C)

Answer Figures:

(D)

B.(2)

(E)

(1)

C.(3)

(2)
D.(4)

(3)

(4)

(5)

E.(5)

Answer:

Find out which of the figures (1), (2), (3) and (4) can be
formed from the pieces given in figure (X).

A.(1)

B.(2)

C.(3)

D.(4)

E.(5)

Answer:

In these series, you will be looking at both the number pattern. Fill the blank in the
middle of the series or end of the series.
14.

SCD, TEF, UGH, , WKL

A.CMN

15.

C.VIJ

D.IJT

Answer:

C.JAK

D.JAI

Answer:

FAG, GAF, HAI, IAH,

A.JMN

37

B.UJI

B.HAL

VI.

Essay (30 marks)

1.

Compulsory

You are an audit manager in Chester & Co, and you are reviewing a situation which have recently
arisen with respect to potential and existing audit client of your firm.The audit of Stratford Cos
financial statements for the year ended 30 November 2013 will commence shortly. You are aware
that the company is in financial difficulties. Stratford Cos managing director, Colin Charlecote,
has requested that the audit engagement partner accompanies him to a meeting with the bank
where a new loan will be discussed, and the draft financial statements reviewed. Colin has hinted
that if the partner does not accompany him to the meeting, he will put the audit out to tender. In
addition, an invoice relating to interim audit work performed in August 2013 has not yet been paid.
Identify and discuss the ethical and other professional issues raised, and recommend any
actions that should be taken?

2.

Options: Choose one of the following topics. Write at least 250 - word paragraph that fully

develops the topic.

Topic 1: Nowadays online shopping becomes more popular than in-store shopping. Is it a positive
or a negative development? Give your reasons and examples.
Topic 2: Mobile phone technology communicate people with friends, family, colleagues, what is
advantages and disadvantage of this mean of communication?

38

Kha hc Kim Ton Thc Hnh Trn Excel

Kha hc Kim Ton Thc Hnh Trn Excel c thit k dnh ring cho cc hc vin ang
chun b cho k thc tp tr l kim ton. Nu bn ang lo lng cho k thc tp th bn hon
ton c th loi b ngay nhng lo lng y. Kha hc ny khng nhng trang b cho bn y
nhng k nng ngh nghip cn thit nht m cn mang n cho bn nhng hiu bit thc t v
ngh nghip c chia s t nhng senior nhiu kinh nghim ti BIG4.
Luyn tp k nng nh mt tr l kim ton thc th v sn sng hon thnh tt mi phn hnh
c giao! Bn sn sng cha?

Thc hnh nh mt tr l kim ton thc th

Tip cn cc chng t thc t, thc hnh tt c cc phn hnh, cc quy trnh kim ton,
th tc kim ton thng gp trong k thc tp

Hng dn thc hnh trn Excel t c bn n nng cao ( phm tt, hm tnh, bng biu,
pivot table...)

Hng dn v chia s kinh nghim trc tip t ging vin BIG4

Tr ging h tr n tng hc vin trong tng bui hc

Nhn chng ch hon thnh kha hc

Ki m toan th c hanh trn Excel c bn

Thc hnh working paper mu, process

Ki m toan th c hanh trn Excel nng cao

s k ton

Thc

hnh

working

paper

mu,

process s k ton

Th tc kim ton dng ti n (Cash)

Th tc kim ton doanh thu (Sales)

Th tc kim ton cac khoan phai thu

Th tc kim ton gia v n hang ban

(AR)

(COS)

Th tc kim ton cac khoan phai tra

(AP)

Bang cn i s phat sinh (Working

trial balance)

Th tc kim ton tai san c i nh (NCA)

Th tc kim ton cac khoan tra tr c

Bao cao tai chin h (Report)

(Prepaid)
90% hc vin ca kha hc ny ang lm vic ti BIG4 v cc NonBig ln!

NG K NGAY HM NAY!
Hotline: 0969 729 463
39

Gii Thiu V SAPP Academy

SAPP Academy - Hc vin k ton kim ton thc hnh l hc vin dn u trong lnh vc o
to k ton thc hnh cht lng cao ti H Ni, chuyn o to sinh vin k ton kim ton
cc trng i hc ln nh Kinh t quc dn, Hc vin ti chnh, Ngoi thng, Hc vin ngn
hng... Vi hng trm hc vin , ang lm vic ti BIG4 v Non-BIG ln ca Vit Nam, SAPP
Academy t ho c ng hnh trn con ng thnh cng ca cc hc vin.

100% GING VIN N T BIG4

PHNG PHP HC BLENDED LEARNING

Hc tp vi cc ging vin c nhiu kin thc Gia tng tng tc gia ging vin v hc vin
v kinh nghim thc t ti cc hng kim ton qua cc cng c hc tp mi nh flashcard,
hng u th gii.

video, phn mm

THC HNH TRN CASE STUDY THC T

DCH V CHM SC HON HO

Thc hnh vi s liu thc t, p dng kin Tr ging v h thng nh gi, theo di kt
thc vo cc vn thc t trong cng vic.

qu hc tp gip h tr v duy tr ng lc ca
hc vin trong sut kha hc.

Cc Kha Hc

ACCA: K ton cng chng Anh quc

SEA: K ton Kim ton thc hnh trn Excel

PE: Excel thc hnh c bn

EFA: Ting Anh chuyn ngnh K ton Ti chnh

PFE: Chun b cho tuyn dng

WIE: Essay trong tuyn dng

40

CM NANG TUYN DNG BIG4

(Ti bn ln th 2, thng 08/2016)

Chu trch nhim ni dung

Tng bin tp
Nguyn c Thi
Bin tp ni dung
Nguyn c Thi
Trnh by
Mai Thy L

SAPP Academy - Hc vin k ton kim ton thc hnh l hc vin dn u trong lnh vc
o to k ton thc hnh cht lng cao ti H Ni, chuyn o to sinh vin k ton kim
ton cc trng i hc ln nh Kinh t quc dn, Hc vin ti chnh, Ngoi thng, Hc
vin ngn hng... Vi hng trm hc vin , ang lm vic ti BIG4 v Non-BIG ln ca Vit
Nam, SAPP Academy t ho c ng hnh trn con ng thnh cng ca cc hc vin.
SAPP Academy - Hc vin k ton kim ton thc hnh
Vp chnh: Tng 4, 46 Phng Lit, Thanh Xun, H Ni
Vp i din: S 31, ngch 56/34, L Vn Hin, ng Ngc, T Lim, H Ni
T 0969 729 463

E sapp.sale247@gmail.com

W sapp.edu.vn

41

facebook.com/sapp.edu.vn

SAPP Academy - Hc vin k ton kim ton thc hnh l hc vin dn u trong lnh vc o to
k ton thc hnh cht lng cao ti H Ni, chuyn o to sinh vin k ton kim ton cc trng
i hc ln nh Kinh t quc dn, Hc vin ti chnh, Ngoi thng, Hc vin ngn hng... Vi hng
trm hc vin , ang lm vic ti BIG4 v Non-BIG ln ca Vit Nam, SAPP Academy t ho c
ng hnh trn con ng thnh cng ca cc hc vin.
SAPP Academy - Hc vin k ton kim ton thc hnh
Vp chnh: Tng 4, 46 Phng Lit, Thanh Xun, H Ni
Vp i din: S 31, ngch 56/34, L Vn Hin, ng Ngc, T Lim, H Ni
T 0969 729 463

facebook.com/sapp.edu.vn

E sapp.sale247@gmail.com

W sapp.edu.vn

42