BI TP

TNG HP
 BI TP TNG HP
oOo

Bi tp tng hp bao gm ba ni dung chnh sau y;

Phn A: Gii thiu v yu cu.
- Phn B: Thng tin v cng ty TNHH BTL Vit Nam.
Phn C: Thng tin b sung.
Sau y l ai dung chi tit ca bi tp:

PHN A: GII THIU V YU CU

. Gii thiu
Ngi hc c cung cp cc thng tin v cng ty TNHH BTL Vit
Nam (sau y gi t t l BTL) lp k hoch mt cuc kim ton bo
co ti chnh. Da trn nhng thng tin ny v vn dng cc kin thc
hc v kim ton, ngi hc c yu cu lm vic vi t cch l kim
ton vin ca Cng ty kim ton Student Accountant Ltd. (sau y gi
tt l SAL) xy dng k hoch kim ton bo co ti chnh.cho nin
kt thc ngy 31/12/2004 ca BTL v xut nhng gii php ci
tin h thng kim sot ni b ca BTL.

II. Mc du ca bi tp
Nu du t ng mc v hon th n h tt bi tp ny, ngi hc c
th:
Hiu r hn v mt cuc kim ton bo co ti chnh t khi bt
u cho n khi hon t t cng vic chun b kim ton.
Vn dng nhng kin thc hc v kim ton lp k hoch
mt cuc kim ton bo co ti chnh c th.
Bit cch vn dng nhng nguyn tc c bn ca kim sot ni
b t vn nng cao tnh hu hiu ca h thng kim sot ni
b i vi mt s^ khon mc v chu trn h nghip v ch yu
trong cc tnh hung c th.
124 Bi tp tng hp

Nng cao k nng trnh by ti liu, phn tch v tng hp

thng tin, chn lc thng tin pht hin v gii quyt vn .

III. Yu cu
1. Lp k hoch kim ton bo co ti chnh nm 2004 ca Cng
ty BTL. K hoch kim ton c th it lp phi bao gm mt
s ni dung ct li sau y:
nh gi chung v h thng kim sot ni b.
Xc lp mc trng yu cho tng th v cho tng b phn
ca bo co ti chnh.
Xc nh cc khon mc v cc c s dn liu tng ng
cn tp trung thu thp bng chng kim ton.
Thit k cc th nghim kim ton thch hp thu thp
bng chng v nhng c s dn liu c ri ro cao xc
nh c.
2. N hn din cc im yu trong kim sot ni b ca BTL da
vo cc thng tin cho. T , son mt Th qun l
xut cc gii php nhm nng cao hiu qu ca kim sot ni
b ti BTL. mi gii php xut sinh vin phi trnh by
y cc ni dung sau:
Yu km pht hin
Sai phm tim tng
Gii php

PHN B: THNG TIN V CNG TY TNHH BTL VIT

NAM

I. Gii th iu v cng ty tnhh BTL V it Nam

1. S lc v lich s hnh thnh v lnh vc hoat ng:
Cng ty TNHH BTL Vit Nam l mt cng ty 100% v'n nc ngoi,
thnh lp theo giy php u t s 1202/GP do B K hoch v u t
cp ngy 13/4/1996, c tr s chnh t ti s 154/2C Nguyn Th Minh
Khai, Qun 3, TPHCM. Cng ty hot ng trong lnh vc thag mi,
Bi tp tng hp 125

chuyn nhp khu hng kim kh in my tiu th th trng Vit

Nam, ch yu l ti cc tnh thnh pha Nam (ngoi khu vc th n h ph
H Ch Minh), ng thi cung cp dch v sa cha, bo tr my mc cho
khch hng (c tnh ph).
2. T chc b my qun l:
S t chc b my qun l ca cng ty nh sau;

Ban Gim c ca cng ty bao gm Tng Gim c v hai Ph Tng

Gim c, chu trch nhim iu hnh cng vic chung ca ton cng ty
theo chin lc pht trin cng ty c Hi ng qun tr thng qua.
Nhng vn quan trng lin quan n nh hng pht trin, hoc
nhng giao dch quan trng u phi c thng qua ti cuc hp Hi
ng qun tr trc khi thc hin.
Gip vic cho Baii Gim c c hai gim "c b phn, gm mt Gim
c kinh doanh ph trch vn kinh doanh v mt Gim c ti chnh
ph trch ti chnh - k ton. Gim c kinh doanh chu trch nhim v
doanh s ca cng ty v Ihc hin k hoch mua hng v tn tr hng
m bo doanh s^ theo mc tiu chung ca cng ty. Gim c ti
chnh chu trch nhim cn i thu - chi, c cu cc ngun lc ti chnh
ti tr cho cc hot ng ca cng ty, ng thi t chc h thng k
ton ghi chp, theo di tnh hnh hot ng ca cng ty bo co
cho Ban Gim c v cho cc i tng bn ngoi khc (ch yu l cng
ty m v c quan thu).
126 Bi tp tng hp

3. S lc v tu h hnh hoat ng qua cc thi k t khi th n h lp

dn nay:
Trong ngnh hng kim kh in my ti Vit Nam, quy m ca cng
ty ch mc trung bnh.
C cu doanh thu ca cng ty (theo s' liu nm 2004) l:
Theo sn phm: doanh thu bn hng: 98%, doanh thu cung cp
dch v: 2%
Theo khch hng: bn cho cc nh phn phi 93%, bn trc tip
1 %.

T khi bt u i vo hot ng trong nm 1996, cng ty lin tc b

l do quy m ca th trng cha ln, cng ty cng cha c uy tn trn
th trng v do gnh nng v chi ph qun l qu ln.
Tuy nhin, sau 6 nm lin tip l l, t nm 2002 cng ty bt u
c li. Thng 2 nm 2002, ng Nakatavva nhm chc Tng Gim c
cng ty thay th cho ngi tin nhim Aidrew Sythes. y c xem l
mt ct mc quan trng trong hot ng ca cng ty. T thi im ny,
cng ty chuyn sang tp trung y miih kinh doanh cc loi hng sn
xut N ht Bn. Nh m quan h rt t^t. vi cc hng ca N ht, ng
Nakatawa gp cng ln trong vic lm gim ng k gi vn ca
hng nhp khu t N ht Bn. T sut li nhun ca cng ty cng c
ci thin ng k do t l li gp ca hng t N ht Bn kh cao.
Da trn kt qu kinh doanh kh quan , t nm 2002, Hi ng
qun tr cng ty quyt nh thng cho c nhn ng Nakatavva 1% li
nhun sau thu hng nm ca cng ty. Tuy nhin, ng Nakatavva
khng n hn h t tin m chia li cho cc Ph Gim c, Trng
Phng Kinh doanh, Gim c Ti chnh mi ngi 10% s tin mnh
c hng. K t klii c chnh sch ny v nh vo cc chnh sch
khuyn mi hp l, doanh thu ca cng ty tng trng u dn qua
cc nm.
Lin tc trong 2 nm 2003 v 2004, cng ty khai trng thm hai
ca hng trng by sn phm ti Qun 1 v Qun 5 nhm gii thiu sn
phm v thng hiu ca cng ty, y l mt trong nhng n lc gia
tng doanh s'. Da vo kt qu kh quan thu c t hot ng ca hai
ca hng ny, cng ty ang trin khai thm k hoch xv dng mt ca
hng tng t ti Qun Tn Bnh trong Iim 2005. K hoch d kin
Bi tp tng hp 127

cung l thu mt mt bng c v tr tt v b thm chi ph trang tr

trc khi s dng, tng t nh hai ca hng trc.
Nm 2004 cng l nm cng ty k c hp ng lm i l c
quyn phn phi my iu ha nhit , my nc nng v t lnh nhn
hiu Rotus. Vi u th gi r, nhng m t hng ny u bn rt chy
trong nii 2004 v gp phn quan trng trong vic y doanh s' ca
nm 2004 tng t bin, bn cnh vic lin tc tng nhanh doanh s'
nhng sn phm truyn thng ca cng ty. Tuy nhin, t khong ci
qu IV nm 2004, cc l th cnh tranh chnh ca cng ty cng
nhanh chng phn ng bng cch gii thiu vi th trng nhiu nhn
hiu my iu ha, my nc nng v t lnh gi r Idic, iu ny
khin cho tc tng doanh s t nhiig m t hng ny ca cng ty bt
u c du hiu chng li trong giai on CUI nm 2004.

4. Tm t t nhng im chnh trong ch d k ton dng ky v

chnh sch k ton p dung cho mt so' khon m uc quan t r ong:
Ch d k ton: BTL ng k p dng chun mc v ch k
ton Vit Nam.
Nin ti chnh bt u vo ngy 1/1 v kt thc vo ngy
31/12 hng nia.
Hnh thc s k ton: N ht k chng.
ng tin s dng ghi s v lp bo co ti chnh: VN.
Np thu Gi tr gia tng theo phng php khu tr.
K ton hng txi kho theo phng php kim k nh k,
tnh gi xut hng tii kho theo phng php FIFO.
Khu hao ti sn c nh c trch theo phng php ng
thng, vi t l khu hao cho nh ca l 4%/nm, phng tin
vn chuyn l 10%/iim v thit b qun l l 20% - 25%/nm.
5. S lc v t chc v hoat ng ca b my k ton:
a. N hn s:
Nhn s Phng k ton hin ti c 5 ngi, bao gm b Lm Ngc
H - k ton trng, c Hong Lin Thanh - k ton tng hp, c Phm
Th M - k ton thanh ton, c Nguyn Th Lan - k ton cng n, c
Trnh Th Huyn - k ton hng tn kho. C Huyn l nhn vin mi,
128 Bi tp tng hp

bt u vo lm vic t th n g 10 nm 2004, sau khi c P h m Th Hoa

Mai xin ngh vic (ngay sau khi ng Thnh - k ton trng c ca cng
ty t chc vo cul nm 2004). Tuy nhin, do cng ty BTL thu dch v
ca cng ty Laostrans x l cc th tc nhp hng nn cc>ng vic ca
k ton hng tn kho khng n ni qu phc tp. T't c n h n vin lm
vic ti phng k ton u c trn h i hc.
Ngoi ra, cng ty khng th n h lp b phn kim ton ni b hay
mt phng ban no c chc nng tng t.
b. Tin hoc ha cng tc k ton
Cng ty s dng phn mm k ton Auto Balancing, mt phn mm
k ton kh lc hu v c nhiu im khng tng thch vi chun mc
v ch k ton Vit Nam, phn mm ny do mt cng ty chuyn cung
cp phn mm k ton ca Vit Nam th it k ring cho BTL. Auto
Balancing ch m c cc s k ton tng hp v s chi ti t cng n,
khng lp dc bt k chng t no (ton b h thng chng t ca BTL,
ngoi tr ha n ti chnh mua t c quan thu, c x l th cng vi
nhng mu chng t c th i t k sn, in trc v c nh s^ th t
lin tc trc khi s dng), v cung cp cc bo co mc r t hn
ch.
Tuy nhin, u im ni bt ca Auto Balancing, theo ng Thnh
(ngi thuyt phc cng ty s dng phn mm ny), l phn mm
c mt tnh nng t dng iu chnh lm cn i cc bo co ti
chnh (nu c sai st xy ra), bng cch t ng to ra mt khon mc
trn Bng cn i k ton vi s d bng ng s tin chnh lch. Mt
c im khc ca phn mm ny cng lm cc nhn vin k ton ca
BTL rt hi lng l cho php ngi s dng c th xa, sa, thm bt ni
dung cc nghip v k c sau khi chuyn s Ci.
Bn cnh , ngay sau khi nhm chc, b H ngh nn mua
mt phn mm k ton mi thay th phn mm hin ti nh ag n
nay ngh ny vn cha c duyt.
c. Mt so" din bin quan tr ong khc trong hoat ng Ca Phner
k ton t khi th n h l p Cng tv
T klii bt u hot ng kinh doanh, hng nm Cng ty l iU khai v
np thu y , cha c tin l b c quan th u v p h t hin ira cc sai
phm, hnh vi trn hay hon vic np thu. Thnh tch ny t c
Bi tp tng hp ______________________________ ______________________129

nh c s ng gp ln ca ng Nguyn Xun Thnh, k ton trng,

mt ngi c trn h chuyn mn cao v nhiu kinh nghim, ng thi
do ng Thnh cng c mi quan h r*t t't vi c quan thu a phng.
Ngoi ra, cQng cn ni thm l v c chuyn l ca nhng nm u
hot ng, nn n nm 2004 Cng ty vn cha phi np thu Thu nhp
doanh nghip do theo k hoch chuyn l ng k, li ca Cng ty
trong cc nm 2002, 2003, 2004 vn thp hn s" l c chuyn sang.
ng Thnh lm vic vi BTL t khi cng ty b t u hot ng ti
Vit Nam. Tuy nhin, vo cul nm 2004, ng Thnh ngh vic. L do
theo s gii thch ca b Lm Ngc H, ngi k nhim ca ng Thnh,
l do gia ng Thnh v ng Kashumi (Gim c Ti chnh) thng
xuyn c nhng b t ng v vic x l cc khon chi ph khng c chng
t hp l.
T khi b H nhm chc, cc n h n vin, c bit l nhn vin phng
Kinh doanh, cho rng vic chi tiu ca minh cho cc khon tip khch,
khuyn mi, cng tc ph... c phn d chu hn do mi th dng nh ch
c qun l da trn d ton ngn sch cp cho tng b phn, trng
b phn c trch nhim duyt cc khon chi cho cp di ca mnh,
nhng khon chi khng c chng t hp l cng c chp nhn thanh
ton iin l c ph duyt y . Do , B H n hn c r t nhiu
s hp tc t cc nhn vin khc trong cng ty.
Tuy nhin, do mi n hn chc nn b H cha to dng c uy tn
vi cc l tc bn ngoi cng ty. iu ny dn n tn h hnh thu hi n
phi thu ca cng ty tr nn tr tr hn do khch hng chm tr trong
vic th an h ton tin, cc nh cung cp trong nc cng c xu hng i
n BTL sm v quyt lit hn.
T h nhng n nay, b H vn cha c gii php no l ph vi
tnh hnh trn, m ch cho bit nu vn tip din chc chn b s phi
c bin php m nh, c bit l trong vic thu hi n phi thu. Bin php
u tin b H d kin l s sit cht thi hn bn chu ngay t u l
vi nhng khch hng thng xuyn khng th an h ton ng hn, t 60
ngy nh bnh thng xung cn 30 ngy hoc thp hn ty theo tng
i tng. Tuy nhin, n nm 2005 bin php ny vn cha c Ban
Gim c ca BTL chp thun p dng v cho rng cch lm ny c th
lm gim doanh s ca cng ty.
130___________________________ Bi tp tng hp

6. Kim ton bo co ti C-Inh:

T nm 1996 Cng ty thu Cng ty kim ton Studen Accouiitant
Ltd. (SAL) kim ton bo co ti chnh theo yu cu ci php lut
Vit Nam v yu cu t cc c' ng cng nh kim ton vinca cng tv
m Singapore (cng ty m ca BTL l mt cng ty c phn .70nim yt
trn th trng chiig khon Singapore) phc v cho vic lp bo co
ti chnh hp nht.
K t khi c ch nh kim ton bo co ti chnh ch) BTL, SAL
lun thc hin tt, v khng h c pht sinh nhng tnh hing nh
hng n s c lp v khch quan ca SAL l vi BTL. Do trong
su't gn 10 nm BTL vn cha thay i kim ton vin.
Kt thc cuc kim ton nm 2003, SAL pht hnh bio co kim
ton dng chp nhn ton phn i vi bo co ti chnh cia 3TL. Bo
co ny c pht hnh l kt qu ca vic hp tc rt tt , pha Ban
gim c ca BTL vi kim ton vin v vic Ban gim : c ng
thc hin ton b cc bt ton iu chnh m SAL ngh
Cc bt ton iu chnh thc hin l vi bo co t] c.inh nm
2003 ca BTL bao gm:
1/ N TK Chi ph bn hng 26.567.000
N TK Chi ph qun l doanh nghip 82.674.000
C TK Phi tr khc 109241.000
lp d phng chi ph tr cp thi vic cho nhn vin.
2/ N TK Gi vn hng bn 739.425.123
C TK D phng gim gi hng tn kho 739.425.123
b sung d phng gim gi hng tn kho.
3/ N Chi ph qun l doanh nghip 19.000.000
C TK Ti sn c nh hu hnh :9J00.000
loi tr khon chi ph niua bo him, xe hi khi iqiyn gi ti
sn c nh u. tnh vo chi ph trong k (do xe ny c a vo s
dng t cui thng 12.2003 v phn ch ph khu hao trci trong
nm 2003 lin quan n khon chi ph bo him khng iq k nn
khng cn iu chnh).
B i tp tng np 131

4/ N TK D oanh thu 3 6 3 .6 3 6 .3 6 4

N TK Thu GTGT phi np 36.363.636

C TK N phi thu 400.000.000
N TK Hng ha 259.765.344
C TK Gi vn hng bn 259.765.344
Gim nghip v bn hng thuc v nm 2004.
Ngoi ra, trong Th qun l ca nm 2003 gi cho BTL, SAL cng
nu nhiu gii php ci tin h thng kim sot ni b ca n v
nhng BTL hu nh cha c ng thi no chng t c quan tm thc
hin cc gii php ny.
Do s hp tc rt ti gia SAL v BTL trong cc nm trc, nm
2004 BTL tip tc ch nh SAL lm kim ton vin thc hin kim
ton cc bo co ti chnh cho nin kt thc ngy 31/12/2004. Hp
ng kim ton c hai bn k kt vo ngy 3/10/2004.
7. Ni dung cc cuc hop Hi dng Qun tr i trong nm 2004:
Trong nm 2004, Hi ng qun tr ca BTL hp mt ln vo
thng 4. Ni dung cuc hp ch yu tho lun v kh nng v nhng
bin php cn thc hin tr thnh i l c quyn ti Vit Nam ca
Rotus. Ngoi ra, trong cuc hp ny, Hi ng qun tr cng thng nht
thng qua k hoch thnh lp thm mt ca hng Qun Tn Bnh
nhm nng cao hn na doanh s bn hng. Bin bn cuc hp ny
c sao ra v gdi cho kim ton vin nghin cu Trong cc thng
u nm 2005 (tnh n thi im SAL kim ton ti BTL) Hi ng
qun tr ca B'1'L khng c thm cuc hp no.
8. Bo co ti chuh Iim 2004:
Ngy 15/1/2005, BTL cung cp cho SAL cc d tho bo co ti
chnh ca nm 2004, bao gm Bng cn i k ton, Bo co kt qu
hot ng kinh doanh - Phn I nh sau:
132 Bi tp lng hp

BNG CN I K TON
NIN KT THC NGY 31/12/2004
W : 1.0)0 ng

M T I S N S u nm S cui n m
s

100 A. T I S N L U NG V U t
NGN HN 19.784.688 24394,285

110 I. Tin 6.692.148 5S35.336

111 1. T in m t t i qu (gm c ngn phiu) 550.908 1001.460

112 2. T in gi ngn hng 6.141.240 4833.876

113 3. T in ang chuyn - -

120 II. Cc khon u t t i chnh ngn
hn .

121 1. u t chng khon ngn hn - -

128 2. u t ngn h n khc - -

129 3. D phng gim gi u t ngn hn - -

130 III. Cc khon ph i thu 2.848.524 5026.537

131 1. P h i thu ca khch hng 2.318.892 4774.705

132 2. T r trc cho ngi bn 384.000 -

133 3. T h u gi tr gia t n g c khu tr - -

134 4. P hi thu ni b -

137 5. P h i th u theo tin k hoch hp

ng xy ng - -

138 6. Cc khon phi th u khc 145.632 251.832

139 7. D phng cc khon phi thu kh di -

140 IV. Hng tn kho 9.136,788 12843.552

141 i. H ng m ua ang i tr n ng - -
142 2. Nguyn liu, v t liu t n kho - -
143 3. Cng c, dng c trong kho - -
144 4. Chi ph sn xut, kinh doanh d dang - -

145 5. T h n h phm tn kho - -

1 146 6. H ng ha tn kho 11.373.384 16366.808
Bi tp tng hp 133

147 7. H ng gi di bn - -
149 8. D phng ^^im g hng tn kho (2.236.596) (3.522.756)

150 V. Ti sn lu dng hhc 1.107.228 688.860

151 1. Tm iig 192.624 13.780
152 2. Chi ph tr trc 305.112 63.204

153 3. Chi ph ch k chuyn - -

154 4. Ti sn thiu ch x l - -
155 5. Cc khon cm c, k cc v k qu
ngn hn 609.492 471.876

200 B. T I S N C N H V t
DI HN 18.493.680 17.786.315

210 I. Ti sn c clnh 8.493.680 I7.7S6.315

211 1. Ti sn c nh hu hnh 18.493.680 17.769.515
212 Nguyn gi 22.475.391 23.245.967
213 Gi tr hao mn ly k (3.981.711) (5.476.452)
214 2. Ti s n c nh thu ti chnh - -

215 Nguyn gi - -
216 Gi tr hao mn ly k - .

27 3. Ti sn c nh v hnh - 16.800
218 Nguyn gi - 18.667
219 Gi tr hao mn ly k - (1.867

220 II. Cc khon xi t t chnh di hn - -

221 1. u t chn^ khon di han - -

222 2. Gp vn lin (loanh - -

228 3. u t di hi khc - -

229 4. D phng gim gi u t di hn - -

230 ll. Chi p h xy dng c bn d dang - -
240 IV. Cc khon k qu, k cc di hn - -
241 V. Chi p h tr trc di hn - -

250 T N G C N G TI SN 38.278.368 42,180.600

134 Bi u tng hp

M s NG U N VN S u nni s c u i nm

300 A. N P H I TR 9.246.396 8.175.904

310 /. N ngn hn 9.13.292 8.038.075

311 1. Vay ngn hn - -
312 2. N di h n n hn tr - -
313 3. P hi tr cho ngi bn 8.188.980 7.233.835
314 4. Ngi m ua tr tin trc - -
315 5. T hu v cc khon phi np Nh nc 297.648 190.752

316 6. Phi tr cng n h n vin 393.780 294.900

317 7. P hi tr cho cc n v ni b - -
318 8. Cc khon phi tr, phi np khc 250.884 318.588

319 9. P hi tr theo ti n k hoch hp ng

xv dng -

320 II. N di hn -
321 1. Vay di hn - -
322 2. N di hn khc - -

323 3. Tri phiu p h t hnh - -

330 U. N khc 115.104 137.829

331 1. Chi ph phi tr 115,104 137.829
332 2. Ti sn tha ch x l - -

333 3. Nhn k qu, k cc di hn - -

400 B. NGUN V N CH s HU 29.031.972 34.004.696

4 I. Ngun vri qu 29.0SJ.972 34.004.696

411 1. Ngun vn k in h doanh 113.65; .224 113.653.224

412 2. C hnh lch n h gi li ti sn - -

413 3. Chnh lch t gi hi oi - -
414 4. Qu u t pht trin - -
415 5. Qu d phng ti chnh - -
416 6. Li nhun cha phn phi (84.621.252) (79.648.528)

420 11, Cc qu khc - -

422 1. Qu khen thng v phc li - -
423 2. Qu qun l ca cp trn - -

430 T N G C NG N G U N VN 38.278.368 42.180.600

Bi tp tng hp 135

BO CO KT QU HOT NG KINH DOANH

NIN KT THC NGY 31/12/2004
VT: 1.000 ng

M s' CH TIU N m tr c N m n a y

1 Doanh thu bn hng v cung cp

dch v 45.191.196 55-213.164

3 Cc khon gim tr - -

4 Chit khu thng mi - -

5 Gim gi hng bn - -
6 Hng bn b tr i - -
7 Thu tiu th c bit, thu xut
khu, thu GTGT theo phng php
trc tip phi np
10 Doanh thu thun v bn hng v
cung cp dch v 45.191.196 55.213.164

11 Gi vn hng bn (31.474.716) (34.086.528)

20 L i n h u n gp v b n h n g v cung
cp dch v 13.716.480 21.126.636

21 Doanh thu hot ng ti chnh 24.689 7L729

22 Chi ph ti chnh (9.767) (28.679)

24 Chi ph bn hng (2.439.048) (2.739.120)
25 C h i p h q u n l d o a n h n g h i p (9.637.032) (13.458.048)

30 Li nhun thun t hot ng kinh

doanh 1.655.322 4.972.518

31 Thu nhp khc 2.456 208

32 Chi ph khc (1.926) (2)
40 Li nhun khc 530 206
50 Tng i nhun trc thu 1.655.852 4.972.724

51 Thu Thu nhp Doanh nghip phi

np _ _

60 Li nhun sau tlui 1.655.852 4.972.724

136 Bi t Ung hp

II. Tnh hnh th trng hng kim kh in m y

Trong im 2004, th trng hng kim kh in my Idng c: nhiu
bin ng ln, ngoi tr vic ngy cn xut hin nhiu m t h n g vi
gi thp nhm vo i tng ngi tiu dng c thu nhp thp v trung
bnh. Mt s" m t hng in lnh c xu hng tng tc tiu th r t
nhanh do thi tit nng, c bit tng r t ng k vo cc thng h.
Cc sn phm gi r ca th trng kim kh in my c xu hng
li thi ngy cng nhanh. Mi mu m mi c a ra th trng nu
kling c tiu th nhanh chng s c nguy c phi gim gi hoc p
dng km cc bin php khuyn mi gii quyt s lng tr. kho mt
khi cc mu m mi khc c tung ra. Tuy nhin, nguy c ny l kling
cao i vi nhng nhn hiu ni ting c ch ng troug tn trng.
Cc sn phm ca nhng thng hiu ln cnh tran h nhau chA yu qua
cht lng v kiu dng sn phm.
Cc nh phn phi hng kim kh din my ngy cng nm vng
hn tn h hnh th trng, h lin tc tung ra cc t khuyn mi, gim
gi, tng qu vo nhng dp l ln. Tuy nhin, cc bin php ny ch ch
yu c p dng ti cc th n h ph ln v do mt s Iih phn phi in
thc hin thng qua h thng siu th kim kh in my.
Ngi tiu dng cng ngy cng kh tnh hn trong vic la chn
sn ohm do thu nhp thc t ca phn ln ngi tiu dng nhn chung
l gim khi gi c tng cao, c bit l gi xng du, cng vi vic ngy
cng c nhiu sn phm hn ngi tiu dng la chn.
Cc d bo ca nhng chuyn gia v th trng kim kh in my v
tnh hnh th trng trong nm 2005 nhn chung l kh quan, c bit l
kh nng tiu th r t m nh ca khu vc hng gi r. Tuy nhin, nu
mun tn ti, cc nh phn phi hng kim kh in my cn c chnh
sch a dng ha m t hng d to thm s la chn cho khch hng v
cng phn tn ri ro.

III. Mt s th tc k im sot ni b quan trng

Vic phn chia cng vic, quy trn h x l nghip v v cc th tc
kim sot lin quan n cc m t hot ng ca BTL nh sau:
 Bi p tng hp 137

1- Mua hng
a) i vi hng mua v bn
Hng nm, cn c vo d bo tiu th ca Gim c Kinh doanh
c Tng Gim c thng qua, phng Mua hng lp ii t hng (2
lin) gi cho cc nh cung cp, trn khng ghi gi m ch nu thi
hn giao hng. Sau , nh cung cp xc nhn ln n t hng v gi
tr li cho BTL mt in. n t hng c xc n hn ca nh cung cp
s c lu ti phng Mua hng theo di tin giao hng ca nh
cung cp.
Mi t giao hng, nh cung cp s fax bng bo gi n cho BTL.
Bng bo gi ny s c chuyn cho trng phng Mua hng ph
duyt v gi tr li nh cung cp (BTL ch lu li mt bn sao phng
Mua hng). Sau khi ph duyt bng bo gi, phng Mua hng s
thng bo bng e-mai cho c M - k ton thanh ton - chuyn tin
m LC.
Khi giao hng ti cng, b chng t lin quaii n l hng s c
nhn vin ca Laostrans nhn cng vi hng ha. Sau , Laostrans s
sp xp vn chuyn s hng ny v nhp kho ca ETL. Nu trong
thng c nhiu nghip v nhp hng, Laostrans s tp hp cc chng t
ca chi ph nhp hng v gi km vi b chng t ca l hng nhp cho
'BTL vo cul mi thng. Nu trong thng c t nghip v, sau khi thc
hin xong l hng no, Laoslrans s chuyn ngay chng t v lc ny
BTL s phi thanh lon cc chi ph nhp hng choLaostrans.
Klii nhn c chng t ca Laostrans, c Huyn cn c vo ngy
tliiig ghi trn Ha n ca nh cung cp ghi nhn hng mua vo h
thng Auto Balanciiig v lp Phiu nhp kho gi xung kho cho th
kho k xc nhn. Phiu nhp kho c ch k ca th kho sau s
c chuyn v li phng K ton mi tun mt ln k ton trng
k, sau c Huyn lu vo H s hng nhp theo th t ngy nhp kho
(cng vi b chng t ca l hng, bao gm ch yu l cc Bill of Lading,
Packing List v T khai hi quan).
b) i vi cc loai hng ha khc
Cc hng ha khc nh dng c vn phng, cc vt dng linh tinh
c giao cho ch Nguyn Th Giang - th qu - ph trch mua. Khi c
nhu cu, b phn c lin quan lp Phiu ngh mua hng trn h trng
138 Bi t Ung hp

b phn xt duyt. Trng b phn cn c vo hn mc kinh pl Cp cho

b phn ca mnh c Tng Gim c duyt ph duyt P liiu
ngh mua hng. Phiu ngh ma hng c duyt c ciu^^yn cho
ch Giang i mua hng.
Sau khi mua, ch Giang mang hng v giao cho b phn s dng v
chuyn Ha n cho c M ghi s k ton (ch Giang lu P h iu
ngh mua hng lm cn c chng minh s' tin chi).
C M cn c vo Iigy thng v s tin trn Ha n 4 p Phiu
chi, a cho ch Giang v k ton trng k, sau lu vo Hc S( thanh
ton theo th t ngy chi tin km vi Ha n ng thi ghi xhn gim
tin (tng chi ph ca cc b phn lin quan) vo h thng Auto
Balaiicing.
2. Bn hng
s) l vi hng bn cho cc ih phn phi
Cul mi nm, cc Iih phn phi c y cu phi gi k hoch
mua hng trong nm ti cho BTL. Gim c Kinh doanh s cn c vo
lp d bo tiu th trnh Tng Gim c ph duyt.
Khi thc t mua hng, cc nh phn phi s lp n t hng gi
cho BTL. Trng b phn kinh doanh s xem xt hn mc tn dng dnh
cho mi n h phn phi c Gim c ti chnh ph duyt ph
duyt ln n t hng v gi tr li nh phn phi (BTL ch lu li mt
bn sao ca n t hng ti phng Kinh doanh).
Sau , phng Kinh doanh s thng bo bng e-mail v ngy giao
hng, chng loi, s'* lng v n gi cho ng Nguyn Thanh Phong -
Ih kho - v c Iluyn d chun b giao liiig.
n ngy giao hng, nh phn phi s n nhn hng ti kho ca
BTL. Lc , c Huyn phi lp Phiu xut kho v Ha n, trnh k
ton trng duyt v giao cho th kho a cho nh phn phi xc
nhn khi nhn hng. Ngi nhn hng phi k tn ln Phiu xut Idio
v Ha n trc klii nhn hng. Phiu xut kho sau d c thu kho k
xc nhn. Sau , mt liu ca Phiu xut kho v Ha n c giao cho
nh phn phi lm chng t i ng, lin cn li ca Phiu xut kho
c chuyn v phng k ton cng vi hai lin ca Ha dn.
C Huyn khi nhn c Ha n v Phiu xut kho s ghi nhn
doaiih thu vo h thng Auto Balancing.
Bi tp tng hp _______________________________________139

b) l v i h n g bn tr cjtiu cho Iigi ti u d n g

Khi c ngi mua trc tiiP, Phng kinh doanh s dn ngi mua
xung kho hng chn hng hioc ngi mua c th chn hng trc tip
ti ca hng trng by sn phini. Sau khi chn c hng, ngi ny
n Phng k ton lm th tc mua hng. Khi , cn c trn thng
bo bng e-mail ca phng Kiiiih doanh v chng loi, s lng v n
gi hng bn, c Huyn cQiig lp Phiu xut kho v Ha n a cho
khch hng k ten v c Huyn chuyn cho th Icho chun b giao
hng.
Do BTL khng bao gi bn chu cho khch hng mua hng trc tip,
nn ch sau khi khch hiig chuyn tin, hoc np sc thanh ton hay
tin int cho th qu, thu qu oii pht hnh Bin lai thu tin v chuyn
sang phng K ton c Lan fk ton cng n) lp Phiu thu. Trong
trng hp th an h ton bng cihuyn khon, khi n hn c giy bo C
ca ngn hng, c Lan cng s lp Phiu thu. Sau , mt lin Phiu thu
c gi cho khch hng lii chng t nhn hng.
Klii no khch hng xut trnh c Phiu thu, th kho (hoc Ca
hng trinig by sn phm) s g:iao hng cho khch hng.
Khi Iihn li Phiu xul kho c th kho (hoc Ca hng triig
by sn phm) k xc nhii, 'C Huyn s ghi nhn doanh thu vo h
thng Auto Balancing.
3- Thu tin
a) l vi tin thu t hng bn cho cc nh phn phl
Sau khi c Huyn ghi nhn (loanh thu cn c trn Ha n v Phiu
xut kho, Ha n s r rhuyini cho c Lan ghi nhn n phi thu
cn c trn ngy thng v s tin trn Ha n. C Lan ch cp nht
thng tin vo s chi tit N Phi thu, bt ton tng hp s c h
thug Auto Balancing t dng ghi nhn khi c Huyn ghi nhn doanh
thu.
Ha n sau c luXi vo h s Ha n cha thanh ton theo th
t lagy n hn tr theo di. Hng ngy, c Lan m h s ny v lp
danh sch nhng khon n n hn phi thu hi trn h k ton trng
xem xt.
Sau c Lan c nhim v thc hin cc bin php i n. Thng
thng khch h n g phi mang tin hoc sc n phng k ton ca BTL
140 Bi p tn g hp

than h ton (tuy nhin i khi c Lan cng phi n khth hng
thu tin).
Khi nhn tin hoc sc, c Lan lp Phiu thu, cho khch tng k tn
vo v chuyn cho k ton trng k duyt. Sau , khon li hi thu s
c xa trn s chi ti t n phi thu (bt ton tng hp c l thng t
ng ghi nhn).
Gn y BTL c ch trng khuyn khch khch hig tr tin
bng chuyn khon. Trong trng hp ny, khi nhn c gy bo C
ca ngn hng, c Lan cng lp Phiu thu, trn h k ton truig duyt v
ghi gim n phi thu thng qua h thng Auto Balancing.
b) l vi tin thu t hng bn trc tip cho ngi mua
Tin thu t tin bn hng trc tip cho ngi mua c ti qu thu
v ghi nhn vo chng t, s sch theo trn h t trnh by t mc 2.b.
c) i vi tin thu t cc ngun khc
Khi c nhng khon thu khc nh thu t th an h l ti sin c nh,
thu t li tin gi, thu hi n xa T rnh t tin hni cng vic
cng tng t nh trn h by ti cc mc 3.a. v 3.b. ty tiuc khon
thu ny trc c ghi nhn n phi thu hay thu trc tip khi giao dch.
4. Chi tin
a) Chi tin mt
BTL khng khuyn khch chi bng tin m t, do qu tihi m t ch
c duy tr mc ti a l 10 triu ng. S qu ny c cng chi
linh tinh hng ngy, nh chi cho cc khon mua dng c vn phng, chi
tm ng cho nhn vin i cng tc, tm ig lng cho nhu n klii c
yu cu t xut, thanh ton tin vn chuyn vi chi ph nho' . Khi s' d
qu thp hn 2 triu ng, th qu s t ng ra ngn hng m th tc
rt tin v nhp qu vi s' tin ng bng s chnh lch. Sai khi nhp
qu, th qu gi Giy r t tin cho c M ghi s k ton.
Cui mi ngy, th qu v c M phi cng i chius sch, kim
k qu tin m t v lp Bin bn kim qu, Nu kt qu km k cho
thy qu cn tn hn 10 triu, th qu s mang s^ tin tha ci np ngn
hng. Cn c vo giy bo C ca ngn hng gi v, c M ghi nhn
nghip v vo h thng Auto Balancing.
Bi tp tng hp 141

Khi cn chi tin n).t d mua sm cc vt dng linh tinh, th qu s

cn c vo ngh cua cc b phn lin quan thc hin nghip v nh
trnh by mc l.b.
Khi c nhn vin cn tm ng tin, nhn vin ny phi lp Yu cu
tm ng trn h trng b phn xt duyt. Sau khi c xt duyt, Yu cu
tm ng c gi cho c M lp Phiu chi. Phiu chi sau c gi
cho k ton trng duyt, sau chuyn cho th qu chi tin.
Khi chi tin, th qu v ngi nhn tin phi k tn trn Phiu chi.
Phiu chi c ch k c gi li chi c M luU v ghi nhn vo
h thng Auto Balancing (gim tin v tng tm ung), ng thi Phiu
chi cng c chuyn n cho c Taanh - k ton tng hp - cp
n ht vo H s tin ng (mt le Excel c t chc c lp vi h thng
Auto Balancing, c ci password nn ch c Thanh m c).
Nu l tm ng lng, cui thng c Thanh khi tnh bng lng s
cn c vo H s tm ng t ng tr vo s lng thc nhn trong
thng ca cc nhn vin c tm ng, ng thi cp n h t vo H s tm
ng. Nu l tm ng cng tc ph, khi hon th n h cng tc c giao,
nhn vin lin quan phi tp hp cc chng t lin quan lp Bng k
thanh ton tm ng, trnh trng b phn duyt trc khi mang n c
Thanh th an h ton.
Sau khi l chiu s^ thc chi vi chng t v vi s tm iig, c
M k tn vo Fng k thanh ton tm ng ri chuyn cho k ton
trng duyt trc khi kt chuyn s thc chi bng tm ng vo chi ph
trong k tri h thng Auto Balancing. S tin chnh lch s c chi
tip cho nhn vin lin quan hoc nhp li qu theo Iihng th tc thu -
chi tin m t trnh bv trn.
Khi cn chi cc khon linh tinh khc, cn c vo chng t lin quan,
c M lp Phiu chi trnh k ton trng duyt, sau chuyn cho th
qu chi tin. Sau khi chi tin, th qu v ngi nhn tin phi cng
k tn vo Phiu chi v gi tr li c M km vi bn sao chng minh
nhn dn v giy gii thiu ca ngi nhn tin. Cn c trn Phiu chi
c ch k v cc chiig t lin quan, c M cp n h t nghip v vo
h thng Auto Baanciag.
142 Bi tp t n g hp

b) Chi tin gi ngn hng

Hu h t mi khon chi n ca cng ty u c thc hin qua ngn
hng. Cng ty ch c hai ti khon ti ngn hng Asean Bank, nit ti
khon tin Vit N am v mt ti khon USD.
Khi n h n c Ha n ca nh cung cp, sau khi ghi nhn chi ph
hoc cc ti sn lin quan v n phi tr, c M lu tr Ha n vo H
s ha n cha th a n h ton theo th t ngy n hn thauh ton. Hng
ngy, c M li H s ny d ly ra nhng Ha n n hn thanh ton,
cn c vo lp Bng k thanh ton, Phiu chi v y nhim chi, gi
cng bn gc cc Ha n ca nh cung cp n cho k ton trng
duyt.
Sau khi xem xt cc chng t, k ton trng duyt ln Bng k,
Phiu chi v y nhim chi, ng du thanh ton ln chng t gc
ri tr li cho c M. Sau , c M phi mang y nhim chi n cho
Gim c duyt trc khi gi cho ngn hxig thc hin nghip v
chuyn khon.
Cn c tr n Phiu chi c di.yt, c M ghi nhn gim n phi
tr trn h thng Ato Balancing. Phiu chi sau s c kp cng Ha
n ca nh cung cp lu vo H s chi tin theo th t Phiu chi.
i vi nhng chi ph phi tr ngay, khi nhn c chng t c M
cng tin h n h nhng th tc tng t nh trn nhng ch khng lu
Ha n vo H s ha n cha thanh ton,
5. u t, th an h ly ti sn c dinh v trch khu hao
a) Th t uc u t ti sn c inh mi:
Nhn vin cc b phn c nhu cu lp Phiu yu cu mua sm ti
sn c nh trn h trng b phn xt duyt. Cn c trn d ton c
duyt, trng b phn xt duyt cc Phiu yu cu trc khi chuyn cho
b phn mua hng.
Khi n h n c Phiu yu cu c duyt, b phn mua hng lp
cc th mi bo gi gi cho cc nh cung cp. Sau khi nhn c cc
Bng bo gi ca n h cung cp, trng b phn mua hng s cn c trn
gi d ton la cho n h cung cp thch hp nht v duyt Bng bo
gi ca n h cung cp .
Bi tp tng hp 143

Cn c trn Bng bo gi c duyt, n hn vin b phn mua

hiig s lp n t hng (2 lin) chuyn cho Gim c k v b phn
vn th ng du, sau chuyn cho nh cung cp. n t hng c
nh s th t trc v lin tc, sau c in y cc m t v
thng s' k thut ca ti sn c' nh cn mua, s' lng v n gi, ngy
giao hng v cc thng tin quan trng khc. Nu ng bn theo cc
iu kin ca n t hng, nh cung cp s k tn, ng du v gi tr
mt lin ca n t hng v cho b phn nhn hng ca n v.
Khi ti sn c' nh c giao, b phn nhn hng s cn c trn n
t hng kim nhn. Nu hng c giao ng v , b phn nhn
hng s lp Bin bn nhn hng v cng vi i din bn giao hng k
tn vo Bin bn. Sau , b phn nhn hng s chuyn ti sn c* nh
ny n b phn s dng. i din b phn s dng s ghi ngy nhn v
k tn vo Bin bn nhn hng. Bin bn nhn hng s c lu li b
phn nhn hng lm chiig t.
Ha n ca nh cung cp, n t hng c k tn, ng du
y v cc h s klic ca ti sn c^ nh s c chuyn cho phng
K ton lm cn c ghi tng ti sn c nh v theo di vic thanh
ton.
b) Th tuc thanh l ti sn c^ inh:
. Sau klii d ton nm c duyt. Hi ng th an h l ti sn c nh
s c thnh lp bao gm Gim c, K ton trng v mt n h n vin
thuc b phn mua hng. Cc ti sn c' nh c xut thanh l
trc ht s c u gi cng khai trong ni b n v. Nu khng c
nhn vin no trong n v mun mua, cc ti sn c' nh ny s c
cho bn cho bn ngoi.
Khi nhn c tin thanh ton, cn c trn giy bo C ca ngn
hng hay Phiu thu ca th qu, c M s ghi nhn vo thu nhp khc
ng thi kt chuyn gi tr cn li ca ti sn c nh th an h l vo
chi ph khc.
c) Cc th t c khc:
Hng nm n v tin hnh kim k ti sn c" nh mt ln vo
ngy 31/12. Mi ti sn c"^ nh mun c vn chuyn ra ngoi phi
xut trn h c Lnh vn chuyn do Gim c k.
144 Bi p tng hp

Tt c ti sn c* nh c ghi nhn trn mt file Excel So dang ky

TSCD trn my tn h ca c Thanh ~ k ton tng hp - lao grn cc
chi tit: m s ti sn c^ nh, tn ti sn c nh, c im : thut, b
p h n s d ng, n g y m a, n g u y n gi v th i g ia n khu hiO (cc m y
tnh ca phng k ton c nl mng vi nhau v m cc th mi
my u c m t khu).
C Thanh cng lp ra Bng tnh khu liao vi cc chi t t tng t
nh file So dang ky TSCD nhng thm vo cc ct tnh toi ra s' khu
hao mi thng. Hng thng, c Thanh copy Bng tnh klu hao ca
thng trc, cp n h t th m cc ti sn c nh mi mua v ni th an h l
trong thng tn h ra s^ khu hao thng ny. S'^ khu hio ca tng
thng tn h c t Bng tn h khu hao s c nhp vo h thng Auto
Balancing ca n v bng mt bt ton nht k.
6. Cc th tuc kim sot khc
a) Lp d ton ngn sch
Gia Qu 1 hng nm , Ban Crim c hp vi cc trig phng
lp d ton, bao gm D ton doanh thu, D ton chi ph tlng xuyn
cho cc b phn v D ton mua sm v thanh l ti sn C( nh trong
nm.
Sau khi thng n h t cc ni dung ca d ton, Ban Gim lc s duyt
d ton. D ton c duyt l c s thc hin m hot ng
trong nm. Mi khon chi ph thng xuyn hay u t khn; nm trong
d ton hay c gi cao hn d ton s khng c duyt ch khi thanh
ton. Cc d ton c duyt c k ton trng li v> mt h s
ring. Khi lp d ton cho nm k tip, tnh hnh thc hin thc t ca
d ton nm trc s c xem xt v kim tra li.
b) Qun l nhn s
Ton b h s ca n hn vin c c Thanh - k ton tig hp - lu
tr trong b H s n hn s lm cn c txih lng hng thng. Mi
khi c s bin ng v n h n s, c Thanh phi cp n h t vo H s nhn
s, c th nh sau:
- Khi c nhn vin ngh vic, sau khi nhn c mt bi giy chp
thun cho ngh vic do Gim c k, c Thanh rt hc s ci nhn vin,
ny ra klii H s nhn s v kp cng giy chp thun clo ngh vic
Bi tp tng hp 145

ca nhn vin ny d gi cho c M lm th tc chi th an h ton ln cui

cho Iihn vin.
c thanh toan ln cui, nhu vin ny phi cng lm vic vi
c Thanh tnh ra s lng ca th n g cui cng, s t m ng ng h a y
cc khon khc cha thanh ton vi cng ty v tr cp thi vic (nu c).
Cc s^ liu ny c trnh by trn Bng k thanh ton ln cui, c c
Thanh v nhn vin c lin quaii k tii trc khi gi cho k ton trng
duyt.
Sau , Bng k uy cng vi ton b h s liia quan n nhn vin
trn c chuyn cho c M lm th tc chi. Cui cng, cc chng t
nn trn c lu kin vi Phiu chi trong H s chi tin sau khi c M
ghi nhn gim tin v tng chi ph trn h thng Auto Balancing vi s
tin tng ng c ghi trn Bng k thanh ton ln cui.
Khi c nhn vin mi vo lm vic, h s ca nhn vin ny (ch yu
l Hp ng th vic v cc Hp ng lao ng c k kt tng nm)
c b sung vo H s nhn s theo th t ngy vo lm vic. Ngoi tr
nhng trng hp b nhim cho nhng v tr quan trng trong cng ty,
da s trng hp cn li c Thanh cng chnh l ngi tha thun cc
iu khon ca Hp dng lao ng vi nhn vin (sau d c Thanh ch
cn in thng tin vo cc Hp ng c k tn, ng du sn v
a cho ngi ao ng k vo). Mi quyn li khc ca ngi lao ng,
nh bo h i m y t, bo h i m x h i, k in h ph h o t n g ca b ph n
cng on u dc bo m y khi nhn vin c BTL k hp
ng lao ng chnh thc.
Cui mi thng, c Thanh cn c vo H s nhn s lp Bng
tnh lng (trn 1 filc Excel). Bng tnh lng sau c chuyn cho c
M lm th tc chi qua ngn hng tng t nh trnh by mc
4.b.
c) Kim k hng tn kho
Hng nm, cng ty tin hnh kim k hng tn kho vo cc ngy
31/3, 30/6, 30/9, v 31/12. Trong cc cuc kim k ny, t t c hng tn
kho ti t t c cc im tn tr u c m tnh ra s* tn kho CUI
k v gi vn s' hng tiu th trong k (BTL k ton hng tn kho
theo phng php kim k nh k, tnh gi xut hng tn kho theo
phng php FIFO). Do tnh ch't quan trng ca cc cuc kim k ny
nn BTL thng chun b r t chu o.
146 Bi tp t n g hp

Thng thng, 1 thng trc mi cuc kiin k, k ton trng phi

bt u lp k hoch kim k hng tn kho kp trnh Gim c thng
qua trc khi cuc kim k din ra t n h t l 10 ngy. Sau khi dc
Gim c duyt, k hoch kim k c sao ra nhiu bn v chuyn cho
cc nhn s, phng ban c lin quaii chun b h tr hoc th am gia
cuc kim k.
Nhn s tham gia kim k thng bao gm k ton trng, k ton
tng hp, k ton hng tn kho, th kho, cc ca hng trng, m t i
din ca Phng Mua hng v mt s nhn vin khc.
K hoch kim k thng thng c lp da trn k hoch ca nm
trc c cp n h t thm mt s th tc gii quyt nhng kh khn
pht sinh trong cuc kim k nm trc.
Tnh n cui nm 2004, BTL c 3 im tn tr hng tn kho, bao
gm kho chnh t ti tr s cng ty (tn tr trn 95% hng tn kho) v
hai ca hng triig by sn phm (Qun 1 v Qun 5). Cc ca hng
trng by thng ch tn tr mt t hng mu d trng by v ch yu l
cc ph tng thay th phc v dch v sa cha, bo tr cho khch hng.
K hoch kim k lun yu cu vo ngy 31/12 t t c cc hot ng
mua bn phi ngiig li phc v vic kim k. Th kho phi chu
trch nhim ch o vic sp xp kho hng tr t t trc khi cuc kim
k bt u, nhng l hng c bit ( bn nhng cha giao, vo klio
nhng cha hon t t th tc nhp, hng nhn gi h, hng b h hng,
km phm cht khng bn c...) phi c sp xp vo mt khu vc
ring bit.
Khi kim k, ln lt tng m hng s c kim m cho n khi
ht s^ lng hin c trong klio. L hng no m s c nh du
trnh m trng. Vic kim m s c phn cho nhiu nhm, mi
Iihin ph trch mt s^ m hng ty theo s phn cng ca trng nhm
kim k (thng thng trch nhim ny c giao cho k ton hng tn
Idio).
d) Kha s v lp d phng hav trch trc:
Cn c vo ngy th n g ghi trn Phiu thu, Phiu chi, Phiu nhp
kho, Phiu xut kho m cc nghip v thu - chi tin, nhp hng v bn
hng c ghi nhn vo nin k ton ph hp. i vi cc nghip v
Bi tp tng hp 147

khc, cn c chia ct niiu l ngy thng ghi trn cc chng t lin

quan.
Klii kt thc nm ti chinh. c Thanh - k ton tng hp - xc nh
cc khon chi ph cn lp cli phng hay trch truc lp cc bt ton
n ht k ghi nhn vo h thing Auto Balancing (cn c vo cc chng t
lin quan, c Thanh lp chng t ghi s v trn h k ton trng duyt
lm chng t gc cho cc khon ny). Cc chi ph ny ch yu bao gm:
Chi ph in, nc, in thoi ca thng 12: c tnh da trn
giy bo ch s^ in., nc v giy bo cc.
Chi ph d phng n phi thu kh i: k-hon d phng ny
c lp cho tng trng hp c th khi c bng chiig c th
rng khon n phi, thu c th khng thu c.
Chi ph d phng gim gi hng tn kho: c tnh da trn gi
bn ca hng ha ti thi im 31/12.
Chi ph lin hoan tng kt cui nm (bui lin hoan ny c t
chc v o th i im cn g b k t qu h o t n g ca n m , thng
vo k h o n g th n g 2 h o c 3 ): c tn h da tr n chi p h d k in
( c duyt trong d ton chi ph nm).
Chi ph bo tr my pht in v xe hi: hai ti sn ny phi
c m ang i bo tr trong qu trn h s dng. Do , cn c vo
s' gi chy my p h t in v s* km xe chy trong nm, c
Thanh c tnh ra s chi ph bo tr p h t sinh trong nm
trch trc.
Cc chi ph khc; uc tnh da trn cc ti liu hoc tnh hnh
lin quan.
e) Chnh h p ti khon tin gi ign hng
Hng thng, ngn hng Asean Bank gi s ph cho BTL trong vng
tun u tin ca thng. S ph s c chuyn cho c Thanh - k ton
tng hp - chiu vi cc khon thu chi qua ngn hng c ghi
nhn trn s sch trong h thng Auto Balaiicing.
Cc khon klip nhau s c nh du trc tip trn s ph. Cc
khon kling khp s c lm r sau khi tm hiu nguyn nhn v lp
bin bn gii trn h kp cng s ph lu. Nu sau khi tm hiu vn
khng tm c nguyn nhn khc bit, c Thanh cng lp bin bn v
148 Bi tp ng hp

tr n h k to n tr n g v G i m c xin V k in x l (trng (l n y
cha bao gi xy ra k t khi BTL i vo hot ng).
Sau cng, c T hanh k xc nhn chiu ln s ph ^ luXi s
ph cng cc bin bn gii trnh vo mt h s ring, ng tii thc
hin cc bt ton iu chnh nu cn thit.
f) i chiu cng n vi nh cung cp v khch hne
Vo ngy 31/12 hiig nm, c Lan - k ton cng n - trch xit s d
t s chi tit cng n trn h thng Auto Balaicing cho tt c khch hng
v nh cung cp lp cc Bin hn l chiu cng n. Cc Bin bn ny
s c chuyn cho Gim c k tn, chuyn cho vii th ng cu trc
khi gi cho cc khch hng v nh cung cp qua bu in hoc fax.
Sau , c Lan c trch nhim theo di thu hi cc Bin on ny
t khch h ng v n h cung cp cng Iih gii quyt cc sai bi nu c.
N u c s a i b i t, c L an p h i tm ra cc chng t chng m in h CIO s d
n trn s sch k ton ca nnh gi cho i tc kim ching. Nu
vn kling gii quyt c th bo co vi k ton trng tn hng
x l.
Cc Bin bn ny sau s c lXi vo mt h s rinf. Trong
trng hp c sai bit m nguyn nhn xc nh l do BTL gli nhm,
cc bt ton iu chnh thch hp s dc lp cn c trn Bin bn i
chiu cng n c kin ca khch hng v chng t ghi s do c Lan lp
v k ton trng duyt.
g) K khai v quyt ton thu
H s k khai th u Gi tr gia tng, thu Thu nhp doanh nhip do
c Thanh k ton tng hp ~ lp theo ng k hn quy dnh Cn c
lp cc h s k khai thu ny l s liu t h thng Auto Bdancing.
Ring l vi th u Thu nhp c nhn, hng thng khi pht Irng, c
T hanh d tr trc vo tin lng ca cc nhn vin c lin quin trong
Bng tn h lng. Cn c vo s thu tnh tr trc vo tin Irng ca
nhn vin trn cc Bng tnh lng, c Thanh lp h s k kiai thu
Thu nhp c n hn gi c quan thu.
H ng nm , c quan thu n kim tra quyt ton thu ca ITL mt
ln. Thng thng, k ton trng s l ngi lm vic trc tip / i phi
on thu. Nu c sai st trong Quyt ton thu, BTL lun lui dng
Ri tp tng hp 149

iu chnh li v chp nhu np pht nu c (tuy nhin t khi th n h lp

BTL cha bao gi b pht).

PKN C: THNG TIN B SUNG

I. Chnh sch xc lp mc trng yu

Ti SAL, mc trng yu c xc lp hai mc :
1. Mc tr ong yu k hoach: c xc lp xy dng k hoch kim
ton v nh gi v s trung thc v hp l ca bo co ti chnh
mc tng th.
Mc trng yu k hoch c xc nh cn c vo xt on ca kim
ton vin v c cc yu t^ nh liig v nh tnh.
Cc yu t^ nh tnh c xem xt n bao gm:
- Bn c h t cng vic kinh doanh ca k h ch hng
Kt qu hot ng
- Tnh hnh ti chnh
v.v...
Klii xc lp mc trng yu k hoch, kim ton vin cng phi d
kin c ngi s dng ch yu ca cc bo co ti chnh (v d nh cc
c dng, ch n'.-.) v nhng thng tin c nhng ngi s dng ch yu
ny quaii tm nht. Cc ch tiu trn bo co ti chnh cung cp cc
thng tin ny s c s dng m cn c xc lp mc trng yu k
hoch. Di y l mt s ch tiu n kim ton vin thng s dng
xc lp mc trng y*u k hoch;
Li nhun trc thu: c s dng trong a s" trng hp bi v
y l ch tiu c nhiu ngi s dng quan tm nht. Nu ch
tiu ny l thch hp, kim ton vin s ly 5% ca li nhun
trc thu lm mc trng yu k hoch. Tuy nhin, ty theo
tnh hnh ca tng khch hng c th, kim ton vin c th xem
xt s dng nhng mc cao hn 5% nhiig khng c vt qu
10 %.

Doanh thu; c s dng trong trng hp li nhun ca khch

hng bin ng bt thng (khng th d on c), hoc qu
15( Bi t p tng hp

thp (hot ng gn im ha vn), hoc thng xuyn thay i

trn g thi t ii sang l qua cc nm... Lc ny, ty theo tng
trng hp c th kim ton vin c th ly t 0,5% n 1%
doanh thu xc lp mc trng yu k hoch.
Vn ch s hii: c s dng trong trng hp li nhun hoc
doanh thu ca khch hiig khng ph hp xc lp mc trng
yu, th d nh khi kt qu hot ng bin ng rt bt thng, khi
kh nng thanh ton v kh nng tip tc hot r.g ang b e
da nghim trng ... Lc ny, ty theo tig trng hp c th kim
toii vin c th ly t 5% n 10% vn ch s hOa xc lp mc
tr n g yu k hoch.

Tng ti sn: c s dng trong trng hp khng th cn c

vo kt qu hot ng v cng khng th da vo vn ch s hu
(th d nh khi vn ch s hu gim xung qu thp) xc lp
mc trng yu k hoch. Lc Iiy, ty theo tng trng hp c
th kim ton vin c th ly t 1% n 5% tng ti sn xc
lp mc trng yu k hoch.
Cc ch tiu trn y ch l nhiig hng dn chung. Trong thc
hBh, kim ton vin phi ty theo tng trng hp c th v da vo
xt on ca innh xc lp mt mc trng yu k hoch thch hp.
2. Sai lch chp nh n c: c xc p xy dng k hoch kim
ton v nh gi v s trung thc v hp l ca tng khon mc.
Sai lch chp nhn dc thng thng s c xc lp biig 50% mc
trng yu k hoch, Tuy nhin, ty theo tng trng hp c th, kim ton
vin c th xem xt xc lp sai lch chp nhn c cao hn 50% mc
trng yu k hoch, Iihng phi lu v tnh thn trng ngh nghip.

II. Chng k in kim k vo ngy 31/12/2004

Ngy 31/12/2004, SAL b tr kim ton vin chiig kin cuc kim
k hng tn kho ca BTlj (BTL cng ng thi kim k qu tii m t v
ti sn c nh ti ngy 31/12/2004 nhiig SAL khng b' tr kim ton
vin tham gia). K hoch kim k hng tn kho c lp v gi
cho SAL vo ngy 22/12/2004, vi Iihiig ni dung chnh nh sau:
Bi tp tng ip 15]

BTL t chc nit nhin kim k duy n h t thc hin kim k

ln lt c ba iin \ t:r hng, bao gm kho chnh ca cng ty
v h ai ca h n g , vo Iigy 31/12/2004.

N h n s th a m gia cuc k im k bao gm ; k to n trng - trng

nhm kim k, k torn hng tn kho, th kho, cc ca hng
trng v ph trng Phng Mua hng cng cc nhn vin h tr
lchc.
Vo ngy 31/12/2004, r.t c cc hot ng mua v bn hng u
c ngng li ton b cho n klii kt thc cuc kim k ti tt
c cc im tn tr hng.
T i n g y 3 0 /1 2 /2004, th kh o v cc ca h n g trng c trch
nhim huy ng nhn su' thuc thm quyn ca mnh sp xp
hng ha ngay ngn nhm to iu kin thun li cho vic kim
k. Cc l hng c trong kho nhuiag khng thuc quyn s hu
ca BTL, hoc b h hng phi c sp xp mt khu vc ring.
Trc khi tin hnh kim k, b phn k ton c trch nhim in
sn cc mu Phiu kim k s dng. Cc phiu ny c thit
k th n h 2 phn, mi phn dn vo hng sau khi m v mt
phn lu v tng hp lp Bin bn kim k. Cc phiu kim
k phi c nh trc s' th t lin tc v c k ton trng
k xc nhn. K ton trng c trch nhim kim sot s lng
phiu p h t ra v thu li t cc nhm trc tip kim k (cc phiu
pht ra nhiig khng s (lng cng phi c np li).
Khi in hng, cc lhoni kim k phi tin hnh m theo trnh
t t tr i sang phai, t trong ra ngoi. Khi m xong ml l
hng, mt nhii vii c. Iihni kim k phi ghi Iigay s^
vo phiu kim k. sau d x phn di dn vo m t trc cOa l
hng m, sau d ng du Kim k gip lai gia phiu
kim k v l hng. Nhn vin k ton hng tn kho c nhim
v kim sot vic ghi nhn s lng thc t m vo c 2
phn ca phiu kim k v vic dn phiu vo hng. Nu l hng
c du hiu h hi:ig, nhm kim k phi ghi ch r vo phiu
kim k.
Sau khi t t c hng tn kho ti mt im tn tr c m
ht, hai nhn vin ca nhm kim k do trng nhm kim k
ch nh phi i kim tra bao qut li ton b kho hng m
152 Bi tp t n g hp

bo t t c cc l hng u c dn phiu kim k v ng

du gip lai, ng thi khiag c l hng no c dn nhiu hn
1 phiu.
Sau klii c kim tra li chc chn t t c cc phiu p h t ra
u thu l i , cc ph iu k im k (p h n luXi ca n h m k i m
k) s c tng hp s lng theo tiig m t hng lp Bin
bn kim k hng tn kh. Tt c nhn vin tham gia kim k
(tr cc cng nhn bc vc) u phi k tn vo bin bn kim
k.
Khi chng kin kim k hng tn kho, kim ton vin ca SAL
quan st v xc nhn rng cc th tc c nu trong k hoch kim
k trn u c tun th cht ch v nghim tc. ng thi khi cuc
kim k ang din ra kim ton viu cng chn mu mt s l hng
trc tip m v so li VI kt qu do nhn vin ca BTL m ghi
trn phiu kim k. Sau khi cuc kim k kt thdc, kim ton vin cng
chn mu mt s m t hng t bin bn kim k kim tra li thc t
hng trong kho, v ngc li, chn mt s m t hng t trong kho m
v l chiu li s lng trn Bin bn kim k. Kt qu cc th nghim
m trc tip ca kim ton vin kling mang li bt k chnh lch no.
 THI MG
 THI MU 1
Cu 1 (2 im )
Kim ton vin Hng ang thc hin kim ton bo co ti chnh
ca cng ty HR, mt cng ty sn xut thit b in t cng nghip cho
nm ti chnh kt thc ngy 31.12.200X. Qua tm hiu, kim ton vin
liig thu thp c nhng thng tin sau y;
Nm 200X l mt nrn ht sc thun li cho cng ty HR v nhng
chnh sch mi khuyn khch lnh vc in t cng nghip ca Nh nc
dn n th trng sn phm ny tng trng 20%. Cc i th cnh
tranh ca HR v thiu thng tin nn khng iu chxih kp thi sn ng
v chnh sch tiu th. Nh th phn ca HR tng ln, t 20%
(nm 200X-1) ln 35% (nm 200X). V trong chi ph ca HR, bin ph
chim t l khng cao (khong 20%), nn s tng trng ca doanh thu
ni trn s to s t bin trong li nhun.
p ng nhu cu vn tng ln (tng ti sn ca HR tng ln
25% so vi nm trc), cag ty HR pht hnh c phiu v vay di
hn. Tuy nhin, do Gim c ti chnh ca cng ty, ng Wang ngh vic,
nn vic pht hnh c phiu gp kh khn v ch t c mt kt qu
k h i m tn , k t qu l t s n ca c n g ty t n g t 40% l n 52%.

Yu cu:
a) D o n tn h h n li tr n s n h h ng g n cc ch tiu sau
ca bo co ti chnh ca cng ty HR cho nm ti chnh kt
thc ngy 31.12.200X; Doaiih thu, Li nhun, N phi tr, vn
ch s hu. Nu c th, xc dnh mc bin ng d kin bng
s liu c th.
b) Bn c lu g vi kim ton vin Hng v ri ro kim ton
ti cng ty HR.
Cu 2 (2 im )
Lin quan n mt khon phi thu tr gi 600 triu trn bo co
ti chnh ca cng ty UFO cho nm ti chnh kt thc ngy 31.12.200X,
c mt tran h lun gia kim ton vin vi Gim c n v. Gim dc
n v khng chp nhn cho kim ton vin gi th xc nhn v kim
156 thi mu

ton vin phn ng rng nu Gim c khng thay i kin, mt

bo co kim ton dng T chl s c pht hnh.
Yu cu: Bn hy bnh iun v s vic trn.
Cu 3 (2 in)
Trong h s kim ton ca kim ton vin Giang, ngi ta thy c
cc ti liu sau:
1. Bin bn ghi nh cuc trao i gia kim ton vin v Gim
c cng ty v khon phi thu ca Cng ty T&J. Theo , cng
ty T&J qu hn thanh ton 6 thng nhng Gim c cho
rng mn n ny chc chn s thu hi c v Cng ty T&J c
mt klion t cc ti n v bng 50% gi tr khon phi thu.
2. Bin bn kim k hng tn kho ca n v, c ch k xc nhn
ca kim ton vin.
3. Mt bi bo trong tp ch chuyn ngnh, trong cp n
s tng trng ca doanh thu n v mc 20% trong nm va
qua.
4. Hp ng thu ti chnh ca n v k kt vi Cng ty Thu
ti c h n h FLC , tro n g c xc n h r s ti n n v p h i tr
hng nm cho Cng ty FLC.
Yu cu:
i vi mi ti liu trn, hy cho bit n cung cpbng chng v
vn g v tin cy ca n.
Cu 4 (2 im )
Khi tm hiu v cng ty RTC, kim ton vin ghi nhn mt th tc
kim sot l nhn vin giao hng, th kho v nhn vin vit ha n i
chiu s' liu vi nhau hng thng v lp mt bo co gii trnh v cc
chnh lch s"^ liu.
Yu cu:
a) Cho bit th tc trn c th ngn chn cc gian ln hoc sai
st no.
b) Hy nu cc th nghim kim sot cn thit c th kt lun
rng th tc kim sot trn l hu hiu.
 thi mu 157

Cu 5 (2 im )
Trong qu trnh kim ton bo co ti chnh ca cng ty ITS cho
nm ti chnh kt thc ngy 31.12.2004, kim ton vin pht hin c
cc tnh hung sau:
1. Mt l hng gi bn 100 triu ng (cha thu GTGT, thu
su^t 10%) xut kho gi i bn nhiig cha c bn mua
nhn. Tuy nhin, k ton ghi n hn nghip v ny vo
doanh thu nm 2004. Gi gc ca l hng ny l 76 triu ng.
2. Mt hp ng cho thu kho trong 3 nm, bt u ngy
1.1.2004 v kt thc ngy 31.12.2006, s tin thu l 300 triu
ng (cha thu GTGT, thu sut 10%), phi thanh ton ton
b ngay khi thu. n v ghi nhn ton b s" tin ny vo
doanh thu nm 2004 nhiig ch hch ton cc chi ph thc t
p h t sinh nm 2004 bao gm khu hao l 50 triu ng v chi
ph in nc l 4 triu dng.
Yu cu:
Xc nh nh hng bng s^ tin c th ca t t c hai sai lch
tr a n cc ch tiu sau; Doanh thu, Tng ti sn, Li nhun sau thu
v N phi tr. Bit rng thu sut thu thu nhp doanh nghip l 28%.

thi ny thuc v hc phn Kim ton , dnh cho sinh vin ngnh k
ton, thi gian lm bi 90 pht.
 THI MU 2
Cu 1 (2 dim )
Trong qu trn h kim ton bo co ti chnh ca cng ty STC cho
nm ti chiih kt thc ngy 31.12.2003, kim ton vin Hng ghi n hn
nhng sai st sau:
1. Mt s" ti sn c' dnh dng vo cng tc qun l khu hao
ht nhng n v vn tip tc tnh kh hao. S tin khu hao
l nu trn l 12 triu ng.
2. Mt nghip v xut hng gi i bn, gi vn 400 triu, gi bn
600 triu (cha thu GTGT, thu sut 10%), nhiig n v li
ghi nhn l tiu th.
Yu cu:
a) Xc dnh nh hng ca mi sai st trn n cc ch tiu sau
y ca bo co ti chnh ngy 31.12.2003 ca cng ty STC:
* Bng cn l k ton: Tng ti sn, N phi tr, Ngun
vn ch s hu.
Bo co kt qu hot ng kinh doanh: Doanh thu, Li
nhun sau thu.
Cho bit thu thu nhp doanh nghip c thu sut l 28%.
b) Cho bit mi tnh hung trn lin quan n cc khi nim, gi
thit hay nguyn tc k ton no v nh hng n ngi c
bo co ti chnh ra sao?
Cu 2 (1 dim )
C kin cho riig: o c ngh nghip khng cn thit nu php
lut quy dnh mt cch y v trch nhim ca kim toii vin. Th
d, nu kim ton vin khng bo m t thng tin ca khch hng, h s
chu trch nhim php l trc khch hng theo quy nh ca lut php.
Yu cu:
Anh (ch) hy nu hai trng hp trong d kim ton vin c hnh
vi kling ng v o c ngh nghip m vn khng phi chu trch
nhim php l, gi s cc qy nh ca php lut c ban hnh y
v thc hin nghim tc.
 thi mu 159

Cu 3 (2 dim )
Khi tm hiu h thng kim sot ni b i vi nghip v mua
hng ca cng ty Susimex. kim ton vin nhn thy c nhng th tc
kim sot sau:
1. Tt c cc nghip v mua hng u phi lp n t hng,
n t hng c nh s' th t lin tc trc khi s dng.
2. H ng nhp klio dc th kho trc tip kim nhn nhng c s
chng kin ca bo v. Tuy nhin, ngi bo v khng k tn
vo Phiu nhp kho.
Yu cu:
a) Cho bit mi th tc kim sot trn nhm ngn nga nhiag
sai phm no?
b) T hit k th nghim kixn sot cho mi th tc kim sot trii
Cu 4 (1,5 im )
Khi tm hiu v hot ng bn hng ca cng ty Thn Chu, kim
ton vin Tng ghi nlin nhng thay i sau trong chnh sch bn chu:
1. n v tin hnh phn loi khch hng v p dng hn mc
bn chu khc nhau cho tng nhm khch hng. Cc khch
hng c v lun thanh ton ng hn s c bn chu nhiu
hn v cho tr chm lu hn cc khch hng mi hoc cc
khch hiig thng vi phm thi hn th an h ton.
2. gim bt chi ph, n v b th tc gi th hiig thng cho
khch hiig thng bo v tnh hnh cng n (d u k, pht
sinh trong k v d cul k).
3. Ngoi ra n v cn ct gim mt na s nhn vin k cu v
thay vo s dng mL phn inni theo di t ng vo thig
11.2004.
Yu cu:
a) Hy cho bit mi thay i trn lin quan n loi ri ro no
trong th n h phn ca ri ro kim ton?
b) Hy cho bit mi thay i trn c lin quan n mc tiu IdiB ton
no ca s d n phi thu trn bo co ti chnh ca Thn Chu.
Cu 5 (1,5 im )
Trong h s kim ton ca cuc kim ton bo co ti chnh nm
2003 ca cng ty Tng Lai c nhng ti liu sau:
160 thi mu

1. Th xc n h n cua N ^ n h n g M on ab an k v s d cc k h o n
vay ngn hn ca cng ty Tng Lai.
2. Bin nhn np thu t ca khu t cng ty Ti.g Lai ang c
tr s hot ng.
3. Bn ghi chp gii trn h ca Gim c cng ty Tng Lai v
kh nng thu hi khon n phi thu ca i l Bnh Dng c
ch k xc nhn ca Gim c cng ty Tng Lai.
Yu cu: Hy cho bit mi ti liu trn cung cp Lng chiig v
vn g v tin cy ca chng.
Cxi 6 (2 im )
Hy cho bit kim ton vin nn a ra loi kin g irn bo co
kim ton trong mi tn h hung c lp sau:
1. Bng tng hp cc sai icl cha iu chnh cho thy tng sai
ch cha iu chnh xp XI gn b n g mc trng yu ca bo
co ti chnh v Gim c n v t chi iu clinh cc sai
lc]i p h t hin.
2. Trong nm n v thay i phng php tnh gia thrxh gy
nh hng ng k n kh nug so snh c CU bo co ti
chnh. Tuy nhin, n v khai bo y v s :hay i ny
trn Bng thuyt m inh bo co ti chnh v the} kim ton
vin, s thay i ny l hp l.
3. Mt s ti liu v xy dng c bn b th t lc na kim ton
vin khng tm thy bng chng no chng minh cho gi tr
xy dng d dang ca cng trnh X. Cho bit gi '-r xy dng
d dang ca cng trn h X chim mt v tr trng ;u trn bo
co ti chnh.
4. Trong bo co thng nin ca cng ty c mt bng tm t t cc
kt qu t c chu yu ca cng ty trong n n ti chnh.
Kim ton vin n hn thy cc thng tin ny khrg nht qun
mt cch trng yu vi bo co ti chnh m mnh kim
ton v c nh km trong bo co thng nin Sau khi r
sot li, kim ton vin thy rng cn phi iu chnh li bng
tm t: li trn nhiig cng ty khng ng .
tii ny thuc v IC pin Kim ton 1, dnh cho sin vin ngnh
k ton, thi gin lm bi 90 pht.
 THI M a 3
C u 1 (3 icm )
Kim ton vin Hng c giao kim ton bo co ti chnh cho
nm ti chnh k t thc ngy 31.12.2002 ca Cng ty BLUESKY. Cng ty
BLESKY c thnh lp cch y 3 nm nhng y l nm u tin
m bo co ti chnh ca h c kim ton. Qua tip xc, kim ton
vin Hng c c An, k ton trng cho bit ngi tin nhim ca c
x l mt s nghip v khng ng trong nm u tin hot ng ca
BLUESKY, c th l a thng vo chi ph uhiu khon chi mua sm ti
sn m l ra phi ghi vo ti sn c nh (T3C). C An cho bit trong
hai nm qua, t khi c m nhn cng v k ton trng, loi sai st
khng cn xy ra na. tuy nhin bn th n c cng Iding tin tng s d
m c nhn bn giao t ngi tin nhim.
Yu cu:
a) Hy nu nh hng (nu c) ca cc sai st trc y v TSC
n nhng khon rac c th ca cc bo co ti chnh cho nm
ti chnh kt thc ngy 31.12.2002 ca Cng ty BLUESKY.
b) ng Ton, Gim c BLUESKY ngh kim ton vin Hng
gii hn phm vi kim tra trong nm 2002, khng xem xt li
s'' d u k. Theo anh (ch), kim ton vin Hng c th ng
vi ng Ton kiing? Ti sao?
c) Gi s cui ciig ng Ton ng cho kim ton vin Hng m
rng phm vi kim tra s d u k ca TSC. Theo anh (ch),
kim toii viu Ilng g phi tia h nh nlug th tc kim
ton no thc hin vic thu thp bng chng v s' d u
k ca TSC.
Cu 2 (3 im )
Kim ton vin Loan ln u tin c giao kim ton hng tn
kho cho mt doanh nghip sn xut (mc d Loan c kh nhiu kinh
nghim v kiin ton hng tn kho cc doanh nghip thng mi). L
cp trn trc tip ca Loan, anh (ch) hy vit cho Loan mt bn hng
dn vn tt, bao gm:
162 )c' hi rnii

a) Cc c s dn liu cn lu trong kim ton hng tn kho

doanh nghip sn xut.
b) Nhng th tc kim ton cn ch i vi kim ton hng tn
kho ca doanh nghip sn xut.
Cu 3 (2 dim )
Kim ton vin Thu c giao ph trch kim ton Idon mc tin
cho cng ty Tuyt Nhung cho thi kha kt thc vo 31.12.2002. Kim
ton vin Thu lit k cc nghip v chuyn tin gia ti klion chnh
v ti khon chi nhnh quanh thi im cui nm c ghi chp trn s
sch ca n v v s sch Ngn hng nh sau:
Ngy ghi trn s sch ca Ngy ghi trn s ph ca
S n v ngn hng
sc
Ghi tng Ghi gim Ghi tng Ghi gim
1222 3.01.03 30.12.02 28.12.02 29.12.02
1234 26.12.02 26.12.02 28.12.02 3.01.03
1235 2.01.03 2,01.03 30.12.02 31.12.02
1236 7.01.03 5.01.03 28.12.02 3.01.02

Yu cu:
Cho bit nghip v no th hin vic s dng th thut kiting.
Theo anh (ch), th th u t ny c th c s dng cho mc ch g, xt
trong trng hp c th ca du bi.
Cu 4 (2 im )
Kim ton vin Ln (thuc Cng ty kim ton X&A) thc hin
kim ton cho cng ty Bnh Minh t nhiu nm Xay. Bnh Minh l cng
ty thng mi chuyn bn s cc m t hng in t v s d hng tn kho
trn bo co ti chnh lun l mt khon mc trng yu. Trong nm hin
hnh (nin k ton k t thc vo ngy 31.12.2002), kim ton vin
Ln tip tc thc hin hp ng kim ton cho cng ty ny. Kim ton
vin Ln khng chng kin kim k trong vng 3 nm gn y vi l do
vic kim k ca cng ty lun c tin hnh rt tt v qua chng kin
kiii k cc nm trc, kim ton vin Ln khng pht hin sai st no
v hng tn kho.
 thi m u 163

Yu cu:
a) N hn nh v cch lc\ii vic ca kim ton vin Ln.
b) Ngn hng XBANK da vo bo co ti chnh kim ton
ca Bnh Minh cho vay. Sau ny, XBANK Iding i c n
v pht hin rng bo co ti chnh ca Bnh Minh khai
khng hng tn kho hng trm triu ng m kim ton vin
Ln khng pht hin ra v khRg chng kin kim k hng tn
kho. XBANK kin Cng ty kim ton X&A ra ta. Hy phn
tch tt c cc trng hp c th xy ra v trch nhim php l
ca Cng ty kim ton X&A i vi XBANK.

thi ny thuc v OC phn Kim ton 2, dnh ch sinh vin ngnh k

ton, thi gian lm b 90 pht.
 THI MU 4
C u 1 (3 i m )
Di y l bng tng hp tnh hnh ti sn c nh ("'SC) v
khu hao ca cng ty ABC trong nin kt thc ngy 31/12/20)2:
n v: 1.00).000

Ti sn c nh Khu hao ly
Loi ti
sn c S d S d S d
S d Gin cui
nh Tng Gim cui u Tng
u nin nm
nm nm

Quyn s 100.000 100.000

dng t
Xng 1 30.000 30.000 6.857 857 7.714

Xng 2 42.000 42.000 600 600

H thng 5.000 5.000 0 3,750 208 3.9i8 0

my tnh
A
H thng 3.500 3,500 583 583
my tn h
B
My in 1.500 1,500 300 150 450

t 1 150 150 0 150 liO 0

t 2 200 200 23 23

Cng 136.650 45.700 5.150 177.200 11.057 2.421 4.H8 9.370

Cc thng tin v ti liu klic m kim ton vin thu thi c:

1. Quyn s dng t m n v hin ang c mua ch y 8
nm cng vi nh xng 1, l quyn s dng dt li di. Thi
gian s dng c tnh ca nh xng 1 l 35 nm.
2. N h xng 2 va mi xy diig xong v c a vo si dng vo
agy 1/6 nm nay. Thi gian s dng c tnh cng l 15 nm.
 D thi mu ]^05

3. H thng my ltih A mua cch y 6 nm vo ngy 1/1, thi

gian s dng c tnh l 8 nm v c b n i vo ngy 1/5
nm nay.
4. H thng my tnh B c thay th ngay khi bn h thng
my tnh A, thi gian s dng c tnh l 6 nm .
5. My in thi gian s dng c tnh l 20 nm.
6. o t 1 thanh l trong nm nay.
7. t 2 mua vo ngy 1/6 nm nay, thi gian s dng c
tnh l 5 nm.
8. Phng php khu hao m n v p dng l phng php
khu hao ng thng. Theo quy nh hin h n h (2002), khu
hao ca ti sn tng trong k c tnh t th n g tip theo,
khu hao ca ti sn gim trong k c ngng tn h t thng
tip theo.
Yu cu:
a) Hy cho bit c sai st trong vic tnh khu hao ca cng ty
hay khng? Nu c, hy cho bit sai st nh hng n
khon mc no trn bo co ti chnh vi s tin bao nhiu.
c bit, chi ph khu hao ca nh xng v my in nm
trong gi vn hng bn trong k (n v khng c sn phm d
dang v hng tn kho); chi ph khu hao ca nhng TSC cn
li tn h vo chi ph qun l doanh nghip. Gi s s d u
ni l ng.
b) Th tc kim ton chi ph khu hao m kim ton vin p
dng l l loi th tc g (th nghim kim sot, th nghim c
bn ...) v tha mn mc tiu kim ton tng qut no?
Cu 2 (3 im )
Nm nay kim ton vin Tn c phn cng kim ton bo co
ti chah cho cng ty Compufast chuyn kinh doanh my vi tn h v cc
phn mm klic nhau. T h s kim ton ca ng nghip nm trc,
Tn c bit n hn vin k ton ca cng ty ghi chp r t kp thi cc
khon doanh thu v n phi thu nhng li hay s st, bt cn trong vic
theo di ghi chp kp thi v chnh xc cc khon n phi tr cho ngi
bn. Tn cn bit rng cc hot ng kim sot thng r t m nh
IQQ th mu

nhng phm vi thuc v ti sn nhng li yu km nhng phm vi

thuc v n phi tr. N m nay khi tin hnh nhng th nghim kim
sut lin quan n Idion mc N phi tr, Tn pht hii) nhng yu
km nm trc vn cha c khc phc.
Yu cu:
a) Hy cho bit nhng th tc kim sot no c th ngn chn
tn h trn g yu km trn?
.b) Kim ton vin Tn cn thc hin nhng th nghiii c bn
no p h t hin nhng sai st trn bo co ti chnh do nh
hng ca yu km trn?
c) Gi s sang nrn sau, n v thit k v thc hin cc th
tc kim sot m bn ngh cu a. Theo bn, kim ton
vin Tn s thc hin cc th nghim kim sot no chng
m inh cc th tc kiiTi sot l hu hiu.

Cu 3 (2 im )
Trong qu trn h kim ton hng tn kho phc v chc kim ton
bo co ti chnh ca nin kt thc ngy 31.12.2003 ti Cng ty Tn
Pht t ti TPHCM, kim ton vin Trn pht hin 2 tnh hing sau:
Mt l hng tr gi 60 triu c ghi troiig N ht k/ ma hng
ngy 7.1.2004, phiu nhp klio lp ngy 7.1,2004 Hp ng
mua l hng ny theo gi FOB Busan, chng t ciuyn hng
ln cng Busan vo ngy 25.12.2003, vo thi im kim k
(31.12.2003) hng cha nhn c nn Ichng nii tirong bin
bn kim k.
S" hng tn kho b m t hin c treo khon ti .'sn thiu
ch x l trn bng cn i k ton tr gi 40 trii nhng
c bin bn k t lun l khng xc nh c nguym nhn v
tn h vo khon l trong k.
Yu cu:
1. Cho bit cc th nghim kim ton c th thc hin pht
hin c hai tn h hung trn.
2. Xc nh nh hng ca cc sai phm n cc yv t ca bo
co ti chnh. Bn c quyn chn la mt trong hai Ting hp:
(a) Cng ty Tn P ht k ton hng tn kho theo pirng php
 thi m u 167

k khai thng xuyn v (b) Cng ty Tn P h t k ton hng

tn kho theo phr. g php kim k nh k. Lu ch cn chn
mt trong hai trng hp v ghi r s la chn ca ninh.
Cu 4 (2 im )
Khi kim ton bo co ti chnh Cng ty ASD Vit Nam cho nin
kt thc ngy 31.12.200X, kim ton vin Hng pht hin mt
khon vn gp 300 triu ca Cng ty ASD HK (l cng ty m ca ASD
Vit Nani) vo nm 200X-1 b hch ton nhm th n h mt khon vay di
hn v ASD Vit Nam tnh li hng nm (li ly k n thi im
31.12.200X-1 l 30 triu ng, n 31.12.200X l 60 triu ng) vo chi
ph v tn g n gc.
Yu cu:
a) Nu y l cuc kim ton nm u tin ca Hng l vi ASD
Vit Nam, nh gi cc nh hng ca sai st ny n bo co
ti chnh nTi 200X, gi s Hng pht hin iu ny vo cui
nm 200X. '
b) Gi s y l nm kim ton th hai ca Hng l vi ASD
Vit Nam. Vic Hng pht hin sai phm ca nm 200X-1 c
c xem l s kin pht sinh sau ngy kha s lp bo co ti
chnh ca nm 200X hay khng v Hng phi lm g trong
trng hp ny?

th ny thuc v hc phn Kim ton 1, dnh cho sinh vin ngnh k

ton, thi gian lm bi 90 pht.
 THI Ma 5
C u 1 (2 im )
Cng ty TNHH Du lch An Bnh u t tn to khu di tch Rng
Thing. Do ch trng khuyn khch u t cho ngnh du lch a
phng nn Cng ty An Bnh c min t t c cc khon thu v v th
nn khng b bt buc phi s dng v vo ca do c quan :hu pht
hnh. Trong gi khu di tch m ca, hai nhn vin s trc (a thu
trc tip tin vo ca l 5.000 ng/ngi. Theo quy nh ca ccig ty, cc
hng dn vin du lch c th hnh ngh ca S Du lch c min tin
vo ca.
Vo cui ngy, mt trong hai nhn vin thu tin s mang tin np
cho ng Ng, cn b qun l khu di tch, ng Ng kim tra i tin v
ct vo kt st. Th su hng tun, ng Ng v mt nhn \in mang
tin i np Ngn hng v gi Bng k np tin v Cng ty.
Sau mt nm hot ng, Gim c Cng ty An Bnh ih i thy
khu di tch khng mang li hiu qu kinh t nh mong i do th u nhp
thp hn so vi chi ph. Mt trong nhng vn c Gim t ra l
phi ci tin kim sot ni b i vi khu thu tin. Bn dc giao
nhim v d xut cc bin php ci tin trn c s nhn dig cc yu
km ca kim sot ni b.
Yu cu:
Hy lp bng theo mu sau m t cc yu km ca d m sot
ni b v tng ng vi tng yu km, bn hy xut mt kin ngh
khc phc.

Yu km Kin ngh

1.

2.
 th mu 169

Cu 2 (2 im )
Vo ngy 31/12/2001, khch hng X ang thiu n cng ty Ha
Bnh 900 triu ng. n ngy 15/02/02 do t lu kinh doanh thua l
qu nhiu nn X b ph sn. Ngy 25/02/02, k ton trng trn h k bo
co ti chuh nm 2001, lc gim c cng tv Ha Bnh cho rng cn
phi lp d phng ton b s" tin trn, nhiig k ton trng li khng
ng tnh v cho rng X ch ph sn vo nm 2002, ngha l khng lin
quan n bo co ti chih ca nm 2001.
Yu cu:
Theo bn, bo co ti chnh c trnh trung thc v hp l
th vn trn cn c gii quyt th no? Ti sao?
Cu 3 (2 im )
Hy cho bit cc th nghim c bn sau v nhm p ng mc
tiu kim ton no:

Mc tiu
Th nghim c bn
kim ton
Kam k qu tin mt
. Gi th ngh xc nhn n phi tr n ngi bn
Kim tra cht lng v tnh trng hng tn kho
Tho lun vi Giin c n v v cc khon phi tr
ko di hoc ang tranlx chp
__ _

Cu 4 (2 im )
Hy cho bit kim ton vin s pht hnh loi bo co kim ton
no trong triig trng hp sau y v gii thch l do:
a) Cng ty ABC d tnh gi hng tn kho theo mt phng php
khng ph hp vi ch k ton hin hnh. Vi th kim ton
vin thuyt phc n v thay i cho ph hp, nhng ABC
khng chp nhn I ) . ch ng cng b v s khc bit trn
trong thuyt minh bo co ti chnh.
b) Cng ty XYZ cn tr s^ d N ca khon Phi thu khch
hng vi s tin ag trc ca khch hng v ly chnh lch
trn h by trn phn Phi thu khch h nh trong Bng cn- i
170 thi m u

k ton. Kim ton vin d yu cu n v khng tc cn tr

nhng XYZ khng ng .
Cu 5 (2 im )
Mi cu pht biu sau y theo bn th ng hay sai? Ti sao?
a) Khi ri ro kim sot cao xnc ti a (do h thng idm sot
ni b rt yu km), ri ro pht hin s phi bng la do kim
ton vin c kh nng kling pht hin c cc sai lch trng
yu trong bo co ti chnh.
b) Vic kim tra ton b s gip kim ton vin khng gp ri ro
kim ton.
c) Khi ri ro kim sot qu cao, kim ton vin phi tng cng
cc th nghim kim sot gim thiu ri ro kim ton.
d) T t c cc khon mc c s* tin ln hn 100 tri t dng u
trng yu.

thi ny dnh cho sinh vin cc ngnh khc hoc cc h ph tp trung,

thi gian lm bi 120 pht.
 THI Ma 6
Cu 1 (2 i m )
Trong CIIC kim ton nm u tin ca anh ch ti mt doanh
nghip sn xut c quy m trung bnh, anh ch n hn thy ch c mt
nhn vin m trch c vic mua hng, nhn hng v gi hng. n v
p dng phng php kim k nh k trong k ton hng tn kho.
Yu cu:
a) Phn tch t t c gian ln hay sai st c th xy ra do s kim
nhim trn v nh hng ca mi gian ln hay sai st n
bo co ti chnh.
b) Hy xut nhiig th nghim c bn cn p dng khi gp
tnh hung ny.
Cu 2 (2 im )
Trong mi tnh hung c lp sau y, hy cho bit kim ton vixi
s a ra kin g trn bo co kim ton v gii thch vn t t s la
chn ca Iiinh:
a) Mt khon u t ti nc ngoi v kim ton vin khng th
kim ton c cc s' liu ny.
b) ii v kling ng khai bo v nhiig phng php k ton
c s dng theo yu cu ca ch k ton.
c) C nhng tnh hung cha r rng v ph thuc vo mt s
kin trong tng lai.
d) Mt s ni dung trnh by trong Th ca Hi ng qun tr nh
km vi bo co ti chnh khng nht qun vi bo co ti chiih.
n v khng iu chnh theo yu cu ca kim ton vin.
Gi s cc tnh hung trn c lp vi nhau v u c kim ton
vin nh gi l c nh hng trng yu n bo co ti chnh.
Cu 3 (2 im )
Kim ton thng c nh ngha l mt qu triih thu th p v
nh gi bng chng v nhng thng tin c kim tra nhm xc nh
v bo co v mc ph hp gia cc thng tin d vi cc tiu chun
c th i t lp. Qu trn h kim ton phi c thc hin bi cc kim
ton vin nnsf lc v c lp.
172_______________________________________________________________

Yu cu:
Ap dng vo mt cuc kini ton bo co ti chnh do mt cng ty
kim ton thc hin, vi kin thc hc trong ton b mn hc kim
ton, anh (ch) hy gii thch ni dung ca nhng khi nim c gch
di trong cu nh ngha trn.
C ii 4 (2 im )
Di y l mt s ti liu trong h s ca kim ton vin;
a) Gii trn h ca Gim c v khon d phng lp d phng
gim gi hng tn kho.
b) Bin bn kim k hng tn kho trc ngy lia s 10 ngy,
cuc kim k do n hn vin n v thc hin di s gim st
ca kim ton vin.
c) H s d ton cng trn h xv dng c bn cn ang d dang do
n v cung cp cho kim ton vin.
d) Bng c tn h ca kim ton vin v chi ph li vay cho thy
khPxg c klic bit trng yu vi s liu v chi ph li vay ca
n v trn s sch k ton.
Yu cu:
a) Hy cho bit mi ti liu di y cung cp bng chiig v c
s dn liu no, thuc khon mc g ca bo co ti chiih
b) Hy phn tch v tin cy ca mi bng chiig t c t
cc ti liu trn.
Cxi 5 (2 im )
Trong qu trn h tim hiu khch hng, kim ton vin T rn tnh
ton s vng quay hng tn kho trong nm v so snh vi s liu ca
nm trc th nhn thy s vng quay hng tn kho ca n v gim
t 6,4 vng/nm cn 3,6 vng/nm.
Yu cu:
Da vo thng tin trn, hy d on t t c cc tnh hung sai lch
c th xy ra trn bo co ti chnh ca n v.

thi ny dnh cho sinh vin cc ngnh khc hoc cc h phi ip trung,
thi gian lm bi 120 pht.
 TH
CHNG CH
KIM TON VIN
CP NH NC
 THI KIM TON VIN NM 2001

Hi dng th i tuyn t h i V I T n m 2001

KTV cp N h nc MN THI TH 5 - KIM t o n
(Thi gian lm bi 180 pht) ( thi s 01)
Cu hi 1 (1 im ):
Trong qu trn h kim ton, kim ton thng yu cu Gim dc cung cp
cc gii trnh. Hy trn h by ngn gn tin cy ca cc gii trnh ca
Gim c di gc mt bng chng kim ton.
C u h i 2 (2 im ):
Th sinh c chn mt trong 2 cu 2A hoc 2B di y;

Cu 2A:
"Tnh hot ng lin tc" l mt gi th it quan trng ca bo co ti
chnh. Anh/Ch hy trn h by:
a) Trch nhim tng qut ca kim ton vin trong nhng vn
lin quan n gi th it ny.
b) Nhng th tc kim ton cn thc hin trong nhng vn
lin quan n gi th it "tnh hot ng lin tc" ca dn v
c kim ton.
Cu 2B:
Anh/Ch c giao nhim v kim ton bo co ti chnh ca mt cng
ty. Cng ty ny c mt b phn kim ton ni b.
Yu cu:
a) Trnh by mi quan h gia cng vic ca kim ton ni b i
vi cng vic kim ton bo co ti chnh do Anli/Ch thc hin.
b) Nu Anh/Ch d nh s dng cng vic ca kim ton ni b,
Anh/Ch cn xem xt nhng nhn t no v phi thc hin
nhng th tc no?
Cu h i 3 (2 im );
Di y l tn h hung c lp m kim ton c th gp phi trong qu
trn h kim +on bo co ti chnh k t thc ngy 31/12/2000 ca Cng ty
Hon Cu;
176 D t h k i m t o n u in n m 2 0 0 1

a) Trong qu trn h kim ton cc khon u t di hn, kim

ton vin khng c c bo co ti chnh kim ton ca
m t khon u t vo mt cng tv nc ngoi, tr gi
2.535.000.000 ng. Kim ton vin kt lun rng khng th
c c cc bng chng y v thch hp v khon u t
ny.
b) n v thay i phng php tnh khu hao ti sn c' nh.
Kim ton vin n h t tr vi s thay i ny rnc d n nh
hng trng yu n kh nng c th so snh c ca bo co
t i chnh, gi tr ti sn c' nh chnh lch do thay i phng
php Idiu hao l 320.000.000 ng, li nhun sau thu chnh
lch do thay i phng php khu hao l 204.000.000 ng.
n v kliai bo y v s thay i phng php khu
hao ny trong mc III ca Thuyt minh bo co ti chnh.
c) n v b kin v xm phm quyn s hu cng nghip ca mt
cng ty khc. S tin c th phi tr trong trng hp ny
cha th c tn h c mt cch hp l. Kim ton vin cho
rn g khon th it hi ny l h t sc trng yu, tuy nhin bo
co khai bo y v vn ny trong Thuyt minh bo
co ti chnh (mc XII).
d) n v khng a vo ti sn c dnh mt s ti sn c nh
thu ti chnh, thay vo li khai bo trong Thuyt minh bo
co ti chnh v cc khon n pht sinh do thu ti chnh (mc
VI). Theo kim ton vin, vic khng a vo ti sn c nh
cc ti sn thu ti chnh ny l vi phm ch k ton hin
h n h nhng Gim V rng tv khng dng . Gi tr cn li
ca ti sn ny, n di hn v n ngn hn phi tr n thi
im 31/12/1999 ln lt l 280.000.000 ong, 240.000.000
ng v 120.000.000 ng. Vic Ichiig ghi chp cc ti sn
trn dn n li nhun sau thu tng ln 52.000.000 ng.
Yu cu:
Vit bn (4) bo co kim ton (ch vit phn V kin v cc on
gii thch hoc nhn mnh nu cn thit) cho 4 tnh hung ni
trn. Gi s rng nu khng c cc yu t ang xem xt ni trn,
bo co ti chnh ca n v c th dn n mt kin chp nhn
ton phn?
 th k i m ton vin nm 200 177

Cu hi 4 (5 dim ):
Anh/Ch ang thc hin kni ton bo co ti chnh nm ti chnh kt
thc ngy 31/12/2000 ca Cng ty Thnh Ph. Di y l Bng k v
tnh hiih bin iig ti sii c' dnh trong nm 2000.
Cng ty Thnh Ph
Bng k tnh hnh tng. giiTi ti sn c' nh v hao mn
Nm ti chnh kt thc ngy 31/12/2000
( v tnh: 1.000

Ti sn c nh
S d Tng Gim S' d
31/12/1999 trong trong 31/12/2000
nm nm
Vn phng 325.100 136,000 - 461.100
Phng tin vn ti 408.200 96.000 26.700 477.500
Dng c qun l 145.300 18.000 - 163.300
Cng 878.600 250.000 26.700 1.101.900
Hao nin ti sii c nh
S' d Tng Gim S d
31/12/1999 trong trong 31/12/2000
nm'*' nm
Vn phng 142.G20 16.044 - 158.664
Phng tin vii ti 12l.(;20 41,370 - 165.990
Dng c qun l 65.100 30.300 - 95.400
Cng 332.340 87.714 - 420.054

Ngy 1/4/200 cng ty thu ti chnh mt ti sn c nh l my mc

thit b, thi gian thu l 10 nm. S^ tin phi tr h ng nm l 500 vo
ngy 1/4, bt u t nm 2000. Thi gian s djig hu dng ca ti sn
c" nh l 10 nm , khng c gi tr thanh l thu hi. Cng ty ghi ti

(*)
Hon ton l trici khu hao trong nm 2000.
178 ihi kirn ton vin n m 2 0 0 ]

sn ny vo mc ti sn c^ nh hu hnh loi my mc th it b vi s
tin theo gi tr hin ti ca ti sn ti ngy thu 4.040, ng thi
trch khu hao ti sn ny vo chi ph trong nm l 202.
Cng ty hon th n h xy dng thm mt b phn ca mt ta nh
xng vo ngy 30/6. Thi gian s dng hu ch ca ta nh khng tng
thm bi b phn xy dng thm ny. B phn ny do cng ty t t chc
xy diig, chi ph xy dng l 1.600 (trong : chi ph nguyn vt liu
trc tip l 750, chi ph nhn cng trc tip l 550, v chi ph sn xut
chung l 300). Gi u thu thp nht l 1.750, cng ty ghi tng
nguyn gi ca n h xng theo mc gi ny, (Cng ty ch c 1 ta nh
xng).
S liu ct gim trong nm 2000 l s tin thu c vo ngy 5/9
nhng bn mt my mua vo thng 7 nm 1996, nguyn gi ca ti sn
c" nh ny l 4.800. K ton cng ty trch kliu hao tn h vo chi ph
nm 2000 i vi t i sn ny l 350.
Ngy 1/9, cng ty c tng mt ti sn c" nh tr gi 1.200. Ti sn
ny c a vo s dng ngay, thi gian s dng l 10 nm , nhng do
khng p h t sinh m t khon chi ph no lin quan n qu trn h hnh
th n h v a ti sn vo trn g thi sn sng s dng nn k ton cng
ty khng ghi chp t i sn vo s k ton cng ty.
Yu cu:
Aiili/Ch hy p h t hin nhng sai phm ca cng ty trong hch
ton ti su c" nh v lp cc bit ton iu chnh cn th it (ngoi
tr phn th u GTGT c lin quan).
Xc nh s" tng, gim ca cc ch tiu c Hn quan trn bng cn
k ton./.
 Hi ng thi tuyn THI VIT NM 2001

KTV cp Nh nc MN THI TH 5 - KIM t o n

(Thi gian lm bi 180 pht) ( thi s 02)

Cu hi 1 (2 dim):
a) C ngi (klich hngj cho rng "bo co kim ton vi loi kin
chp nhn ton phn c ngha l kim ton vin chp nhn ton h
bo co ti chni ca n v c kim ton l hon ton ng,
trong khng c ht k mt sai st no".
Anh/Ch hy gii thch khch hng hiu ng v bo co kim
ton vi loi kin chp nhn ton phn.
b) Trng hp bo co li chnh c sai st (V d tn h kliu hao ti sn
c' nh ln hn t l ng k) nliLig doanh nghip trn h by
r l do trong pha thuyt minh bo co ti chnh. Vy Anh/Ch s
pht h nh bo co kim ton vi loi kin chp n hn ton phn
hay loi kin ngoi tr? V sao?
Cu h i 2 (2 im):
Kim ton vin phi chu trch nhim v nhng gian ln, sai st xy ra
n v c kim ton. kin ca Anli/Ch v v"n ny nh th
no? Klii c du hiu gian ln, sai st kim ton vin cn phi thc hin
nhiig th tc g? Gian ln, sai st c nh hng nh th Do n kin
ca kim ton vin Irn bo co kim ton?

Cu h i 3 (3 im);
Sau y l cc s liu v doanh thu, gi vn hng bn v hng tn kho
ca cng iy ABC. (n v tinh: triu ng)

1997 1998 1999 2000

Doanh thu 34.800 39.200 43.400 43.000

Gi v"n hng bn 27.000 30.400 33.600 34.200

Hng tn kho u k 3.000 3.800 4.200 4.600

Hng tn kho cul k 3.800 4.200 4.600 4.800

180 thi kim ton vin nm 2001

Yu cu:
a) Anh/Ch hy tnh t su't li nhun gp trn doanh thu v vng
quay hng tn kho. Hy ch ra rihiig nguyn nhn c th lm
nh hng n s bin ng ca cc h s* trn.
b) Gi s nm 2000, mc sai st trng yu theo k hoch l 1,5%
cho mi khcn mc trn, liu rng c sai phm trng yu no
trn bo co ca nm 2000 hay khng? Kim ton vin cn
phi lm g pht hin nhng nguyn nhn thc t ca bin
ng trn? Bit rng bo co ti chnh ca cc nm trc
c kim ton v c chp nhn ton phn; tnh hnh cung
cp, gi c vt t, hng ha trn th trng nm 2000 bin
ng Iding ng k so vi cc nm trc; nhu cu v sn
phm ca cng ty trn th trng vn mc cao; tnh hnh sn
xut, trn h qun l, s dng lao ng, vt t, v.v... cng t
l n nh.
Cu h i 4 (3 dim ):
Anh/Ch ang kim ton bo co ti chnh cho cng ty BBC, cho nm ti
chnh kt thc ngy 31/12/2000. Sau y l cc thng tin lin quan n
ti sn c nh do cng ty bo co (nm 2000). (n v tnh: triu ng).
Nguyn gi ti sn c nh hu hnh; 53.690
Gi tr hao mn ly k; 27.762
Gi tr cn li: 25.928
i chiu vi s liu c kim ton nm 1999, s liu c thuyt
minh cu th nh sau:

Tng Gim
trong trong
31/12/1999 31/12/2000
nm nm
2000 2000
* N guyn gi ti sn 50.500 5.790 2.600 53.690
c nh hu hnh
N h xng 12.000 1.750 - 13.750
My mc th it b 38.500 4.040 2.600 39.940
 thi kim ton vin nm 2 0 0 181

* G i tr h ao m n ly 23.325 4.437 - 27.762

k
N h xng 6.000 515 - 6.515
My mc th it b 17.325 3.922 - 21.247

Trong qu trn h kim ton, kim ton vin thu thp c nhng thng
tin sau y:
Tt c cc loi ti sn c' nh u c khu hao theo ng thng
(khng c gi tr thu hi thanh l), thi gian khu hao ca nh xng l
25 nm, cn cc loi ti sn c nh khc l 10 nm. Chnh sch ca
cng ty t nm 2000 thc hin tnh khu hao na nm l vi t t c cc
ti sn tng, hoc gim trong nm.
S* d 31/12/1999 c i chiu v thng n h t vi s liu trong h so'
kim ton nm trc. Aiih/Ch d tin hnh cc th tc kim ton cn
thit v pht hin nhiig vn sau:
a) Trong nm 2000, n v xy diig mi ca hng s" 3 vi tng chi
ph l 104.000.000 ng, hon thnh v a vo s dng ngy
3/6/2000. Ngoi ra n v chi 32.000.000 ng cho vic ci to vn
phng lm vic ca Gim c, bao gm:
Trang tr ni th t 10.400.000 ng
Trang b bn gh 4.600.000 ng
Trang b my lnh 17.000.000 ng
Cng trnh ci to vn phng lm vic hon th n h v a vo s
dng thng 3/2000.
b) Ngy 01/01/2000, n v thu mt xe ti trong 10 nm vi s' tin
thanh ton hng nm l 12.000.000 ng tr vo ngy 01/01 mi
nm t nm 2001. Theo hp dng, mt trong hai bn c quyn chm
dt hp ng sau khi thng bo cho bn kia 60 ngy. Hp ng
khng qui nh v vic chuyn giao quyn s hu sau khi thu cng
nh bt k mt iu kin mua i no khi h t thi hn thu. n
v ghi nhn xe ti trn vo ti sn c nh ca n v vi nguyn
gi l 96.000 ng, tng ng vi mt khon n di hn cng l
96.000 ng. S tin chnh lch gia tng s" tin phi tr trong 10
nm (120.000 ng) vi nguyn gi (96.000.000 ng) c n v
xem nh li tr chm, ghi nhn vo ngy 31/12 mi nm. S^ tin li
182 th i kim ton vin nm 2001

c ghi nhn trong nm 2000 l 8.600.000 ng. Xe ti ny c p

dng chnh sch khu hao ging nh cc xe ti ca n v. n v
chuyn n di hn sang n di hn n h n tr s" tin n v phi
tr vo ngy 01/01/2001 theo hp ng.
c) Ngy 25.3.2000, n v nhng bn mt xe ti c nguyn gi
110.000.000 ng, kliu hao n 31/12/1999 l 82.500.000 ng.
S' tin m t thu c l 26.700.000 ng (gi cha c thu GTGT)
c n v ghi gim trc tip nguyn gi ti sn c nh. n v
khng ghi bt ton gim ti sn c nh theo quy nh.
d) Cc dng c qun l tng thm trong k ch yu l 2 my tn h trang
b cho Phng k ton vo th n g 6/2000, tr gi 6.200.000 ng/ci.
Ngoi ra, n v cn mua mt h thng m th a n a phc v cho nhu
cu phc li tr gi 5.600.000 ng vo thng 9/2000. n v
chuyn ngun t qu phc li sang ngun kinh pli hnh th n h ti
sn.
Thng tin b sung:
Chnh sch khu hao ca n v l khu hao ng thng vi t
l 4% cho vn phng, 10% cho phng tin vn ti v 20% cho
dng c qun l. Khu hao c tnh t thng k tip sau thng
tng ti sn, khng tn h khu hao t thng k tip sang thng
gim ti sn. Chnh sch ny c xem l ph hp vi ch k
ton hin hnh v tn h trn g s dng ti sn ca n v.
Tt c gi tr ti sn trong k nu trn u l gi cha c thu
GTGT, thu sut u vo l 10%. n v thuc din chu thu gi
tr gia tng theo phng php khu tr.
Yu cu;
a) Hy lp bng k cc bt ton iu chnh m Anh/Ch cho rng
cn thit. n v cha kha s cul nm. Gi s khng xem
xt nh hng n th u thu nhp doanh nghip phi np.
b) Hy lp biu cho khon mc ti sn c' nh, phn nh: "s d
do n v bo co"; "s iu chnh ca kim ton vin" v "s'
d kim ton"./.
 T il KIM TON VIN NM 2002
HI NG THI TUYN t h i V IT n m 2002
KTV CP NH NC MN THI TH 5 - KIM t o n
^Tlii gian lm bi 180 pht) ( thi s 01)
Cu h i 1 (2 dim):

Anh/Ch c giao nhim v ph trch mt cuc kim ton cho mt cng

ty TNHH khng c cc n v th n h vin, kinh doanh trong lnh vc
thng mi mt a phng, Anh/Ch hy cho bit cc k hoch kim
ton cn phi lp v ni dung c a cc k hoch y?
Cu 2 (2 im):
Vic nghin cu, tm hiu h thng kim sot ni b ca khch hng v
nh gi ri ro kim sot c ngha nh th no i vi kim ton vin?
c c kt qu CUI cng v ri ro kim sot, Kim ton vin phi thc
hin thng qua nhng bc no? Hy trnh by ni dung cc bc y.
Cu 3 (6 im):
Gi s kt thc nin k ton vo ngy 31/12/N (p dng Chuii mc k
ton Vit Nam), Cng ty Trng c bo co ti chnh rt gn, nh sau:
B ng c n i k to n
n v tnh: 1.000
S cul S cui
TI SN NGUN VN
k k
Ti sn lu dng 22r).ooo N phi tr 310.000
1. Tin 10.000 ] . Vay ngn hn ngn hng 110.000
2. u t chng khon 20.000 2. Phi tr cho ngi bn 100.000
ngn hn

3. Phi thu ca khch hng 100.000 3. Phi tr ngi lao ng 60.000

4. D phng phi thu kh (20.000) 4. Thu v cc khon phi 40.000
i np Nh nc
5. Hng tn kho 100.000

6. Ti sn lu ng khc 15.000
184 thi kim, toii vi nm 2002

T i s n c n h h u h n h 300.000 N g u n v n ch s hu 315.000
'
1. Nguyn gi 500.000 1. Ngun vn kinh doanh 300.000

2. Gi tr hao mn ly k 1200.000) 2. Li nhun cha phn ph 15.000

T i s n c' n h v h n h 100.000

1. Nguyn gi 100.000

2. Gi tr hao mn ly k

TNG CNG TI S N 625.000 TNG CNG NGUN VP 625.000

Bo co k t qu k in h doanh:

- Doanh thu; 800.000

- Gi vn hng bn: 500.000
- Li nhun gp: 300.000
- Chi ph bn hng: 70.000
- Chi ph qun l doanh nghip: 110.000
- Li nhun t hot ng kinh doanh: 120.000

Gi s rng trong khi kim ton, kim ton vin pht hin at s vn
sau:
1. Trong thng 6 cng ty hon thnh sa cha 01 ti s.n c nh,
chi ph sa cha l 30.000, kt qu sau sa cha C' ci thin
lm tng ng k cht lng sn phm sa xut ra so vi
trn g thi tiu chun ban u, mc d khng lm k0 di thi
gian s dng hu ch ca ti sn cng khng lm tng cng
sut ca ti sn, Cng ty hch ton s chi ph iy vo chi
ph Lrong k (Chi ph qun l doanh nghip), ti s n ny cn
s dng c 5 nm.
2. Ngy 25/12 cng ty xut bn mt l hng theo plng php
giao hng ti kho ngi nhn, gi bn l 50.000, gi vn l
35.000, ngy 10/1/N+l hng c giao cho ngi nh.n, cng ty
hch ton l hng ny vo doanh thu v chi ph cho lm N.
3. Trong thng 12 cng ty thc hin trao i sn phn ca xnh
ly hng ha tng t ti mt a im khc, gitbnh sn
D t h k i m t o n v i n n7 2()(}1 185

xut ca s^ sn phi ny l 25.000, cng ty hch ton s'"

tin ny vo doanh .hu v chi ph trong k.
4. Trong gi gc ca hng tn kho c 15.000 l chi ph sn xut
chung khng phn b,
5. Cui nm N cng ty nh gi gi tr thng hiu hng ha ca
m nh l 100.000, cng ty hch ton tng nguyn gi ti sn
c nh v hnh theo s^ nh gi ny.
6. Ngy 10/8 cng ty thc hin bn mt l hng theo phng thc
bn tr gp, s^ tin c thanh ton th n h 5 ln, mi ln cch
nhau 12 thng, ln 1 c thanh ton ngay khi giao hng. S"
tin th an h ton mi ln l 40.000. Cng ty hch ton tng
s* tin l 200.000 vo doanh thu nm N. T l li sut hin
h nh l 10%.
7. Trong nm cng ty thc hin xa mt khon n phi thu
kh i tr gi 50.000, cng ty hch ton khon ny vo chi
ph qun l doanh nghip trong k.
Yu cu:
3.1. (3 im): Trong gii hn ca nhiig thng tin trn, Anh/Ch hy
ch r nhng sai phm ca cng ty Trng An v lp cc bt ton
iu chnh li cho ng.
3.2. (3 im): Tng hp cc sai phm theo tng ch tiu (ngun vn
kinh doanh, ti sn c" nh hu hnh ...) v tn h ton mc sai
phm theo tng ch tiu ch yu (Tng ti sn, doanh thu thun,
li nhun, phi thu ca khch hng ...). Hy nu kin ca kim
ton vin trn Bo co kim ton vi gi s rng cc sai phm
trn y cng ty Trng An khng sa.

Ch : - Gim th khng gii Ihich g thm

- Th sinh np th cng bi lm
 THI KIM TON VIN NM 2003
HI NG THI TUYN t h i VIT n m 2003
KTV CP NH NC MN THI TH 5 - KIM t o n
(Thi gian lm bi 180 pht) ( ti s 02)
Cu hi 1 (2,5 im ):
Trnh by yu t' cu th n h H thng kim sot ni b (KSNE), ihng
hn ch vn c ca h thng KSNB? Ti sao kim ton vin phii tm
hiu v nh gi h thng KSNB ca n v c kim ton? Ngayn tc
thit k th tc KSNB?
Cu hi 2 (2 im ):
Trong thng 11/N, vn phng ca Cng ty c phn Nam Thng b chy.
Ton b ti liu k ton ca Cng ty b thiu hy hon ton '.ruc khi
vic kim ton cho nm ti chnh kt thc ngy 31/12,(N tin iih. K
ton ca Cng ty Nam Thng lp bo co ti chnh cho nm kt thc
ngy 31/12/N trn c s c tn h v cc thng tin m k ton C( th thu
hi c sau v ha hon. Bn va hon th n h cng vic kim .on cho
cc bo co ti chnh ny.
Yu cu:
1. Gii thch cc vn s trnh by trong phn "Phm v i VI cn c
thc hin cuc kim ton" v " kin ca kim ton vin" t'ong bo
co kim ton m bn s pht hnh cho bo co ti chnh ce Cng ty
Nam Thng kt thc ngy 31/12/N.
2. Gii thch cc l do cho kin kim ton ca bn.
Cu hi 3 (2 dim ):
1. Hy ch ra nhng sai st trong vic hch ton cc nghip V sau y
v phn tch s nh hng ca chng n bo co ti chnh nh th
no?
a) Doanh nghip nhp khu mt th it b sn xut: gi nlp khu
thit l^ 50.000 USD, gi tr ph tng phc v cho thay th, sa
cha th it b sau ny l 3.000 USD (t gi 15.400 /UD), thu
nhp khu 40%, th u GTGT 10%, chi ph vn chuyi 5 triu
 thi kim ton vin n m 2003 187

ng, chi ph lp t, cny th 2 triu ng; doanh nghip ghi

nhn nguyn gi ti sn c nh l 1.224,3 triu ng.
b) Trong k pht sinh tng s tin chit khu thanh ton doanh
nghip c hng do bn bn hng chi tr l 50 triu ng,
doanh nghip hch ton gim gi hng mua trong k, bit
rng s" hng mua v vn tn kho.
2. Xc nh cc sai st tim tng c th c v cc th tc kim ton cn
th it phi thc hin trong kim ton mt tn h hung ca mt khch
hng nh sau: Bo co kt qu kinh doanh c li C5 t ng) tng hn
nm trc; trn Bng cn i k ton cho thy, phi thu khch hng
cu'i nm tng hn cng k nm trc r't nhiu (tng 2 ln) v chim
trn 60% tng doanh thu trong nm, doanh nghip vay ngn hng
mt khon tin ln (20 t ng) qu h n 2 thng nhng cha
thanh ton, hng tn kho cui nm nay so vi nm trc gp 1,5 ln
v chim trn 50% tng ti sn.
Cu h i 4 (3,5 im):
Anh (Ch) ang thc hin kim ton bo co ti chnh hp n h t cho nm
ti chnh kt thc ngy 31/12/2001 ti Cng ty m XYZ - chuyn sn
xut xe ti ng lnh (khch hng ln u kim ton) v thu thp
c nhng thng tin nh sau:
Ngy 01/01/2000, Cng ty XYZ (cng ty m) bn mt l xe ti ng lnh
tr gi 2.000 triu VN cho Cng ty z (cng ty con) vi gi 3.600 triu
VN. Bn mua s dng s xe ti ng lnh ny nh ti sn c' nh dng
cho bn hng vi thi gian s dng d tnh l 4 nm v gi tr cn li
sau 4 nm l 0. Cng ti ngy 01/01/2000, cng ty con bn cho cng ty
m mt i xe Container bn htig qu s dng dc hai nm c
nguyn gi 13.800 triu VN vi gi 11.700 triu VN. Ti thi im
cng ty con mua ban u, i xe c thi gian s dng d tnh l 5 nm
v gi tr cn li sau 5 nxn l 1.800 triu VN. Cng ty m ng vi
thi gian s dng d tnh ny v theo s trch khu hao cho 3 nm
cn li.
Phn trch t bo co ti chnh hp nht (bao gm c nhag giao dch
khc ngoi cc giao dch mua bn gia cc cng ty nu trn) ti ngy
31/12/2001 nh sau:
188 tii kim, toi vin n m 2003

n V tnh: triu ng
T ng Hp
(XYZ + Z) nh't
BO CO K T QU KINH DOANH

Chi ph bn hng, trong : ...

- Chi ph khu hao xe ti ng lnh cc loi 1.700 1.700

- Chi ph khu hao xe Container cc loi 6.100 6.100
...

Li nhun trc thu 6.600 6.600

...

T ng Hp
(XYZ + Z) nht
BANG CAN DO I KE TOAN
... ...
Ti sn c" nh, trong : ...
- Xe ti ng lanh cc loi (nguyn gi) 5.000 5.000
Hao mn 2 300 2.300
Gi tri cn lai 2.700 2.700
- Xe Container cc loi (nguyn gi) 17.900 17.900
Hao mn 9.700 9.700
Gi tri cn lai 8.200 8.200
...

Yu cu:
P h t hin sai st (c th c) trong vic phn nh cc ch tiu trn phn
trch t bo co ti chnh hp nht ti ngy 31/12/2001 v sa li cho
ng theo quy nh ca chun mc k ton hin hnh. Bit thm c hai
cng ty c trch khu hao t ngy mua v p dng phng php khu
hao ng thng.

G hi ch: Cn b coi thi khng g thch gi hn.

BI GII
BI GII CHNG I

TNG QUAN V KIM t o n

V KIM TON C LP

1.1. (a)
1.2. (c)
1.3. (d)
1.4. (d)
1.5. (c)
1.6. Ngoi hai tiu ch nh nu, nu da vo tn h cht php l ca
kim ton, ta cn c th chia kim ton th n h hai loi l: kim
ton bt buc v kim ton khng bt buc. Th d nh i vi
kim ton bo co ti chnh:
- Kim ton bt buc (cn gi l kim ton theo lut nh) khi bo
co ti chnh ca doaiih nghip phi kim ton theo yu cu ca
php lut. I tng bt buc kim ton ty thuc vo lut php
ca tng quc gia. V d ti Vit Nam, cn c theo Ngh nh
105/2004/N-CP ngy 20/3/2004 ca Chnh ph v Kim ton c
lp,cc doanh nghip c vn u t nc ngoi, nhiig cng ty c
phn c nim yt trn th trng chng khon, cc doaiih nghip
nh nc ... l nhiig i tiig bt buc kim ton bo co ti
chh hng nm. Hay ti Anh, Lut cng ty 1989 yu cu cc
cng ty khng iu kin c liin kim ton th phi thc
hin kim ton bo co ti chnh hng nm...
- Kim ton khng bt buc: klii cuc kim ton bo co ti
chnh khng theo yu cu ca php lut m xut p h t t yu
cu ca mt hay nhiu bn c quyn li v ngha v lin quan.
V d ch doanh nghip c th yu cu kim ton bo co ti
chnh ca doanh nghip mnh khi h thu ngi bn ngoi lm
gim c, hay cc c ng yu cu phi kim ton.
192 Bi gi. cr.ng

1.7. cc cng ty khng phi l cng ty c phn c nim yt trn th

trng chng khon, kim ton bo co ti chnh c th mang li
nhng li ch sau;
- Gim c nhng tran h chp gia cc bn gp vn v pan li
nhun s phn phi, nh bo co ti chnh nm c kim tra
v tnh trung thc v hp l.
- To thun li hn khi cn mi cc nh u t bn Lgoi gp
vn vo doanh nghip.
Bo co ti chnh c kim ton s t c s tL cy cao
hn i vi ngn hng khi vay vn, hoc c th s to nim tin
ni c quan th u khi h kim tra tnh hnh chp hnh ngha v
th u ca doaiah nghip.
Ngoi cc li ch trn, doanh nghip cn nhii c s tr ^ip khc
t kim ton vin c lp. Thng qua qu trnh thc hin lim ton
bo co ti chnh, kim ton vin c th s gp doaiii nghip
hon thin h thng s sch k ton, trin h t lun chuyn chng t,
khc phc Iihag yu km trong h thng kim sot ni b.
1.11. Kim ton c lp ra i xut pht t yu cu khch qum ca x
hi v trong thc t n mang li mt s li ch n h t nh cho
x hi. Lch s pht trin hng trm nm ca hot rg ny
chiag minh cho vai tr quan trng khng th ph nhn ca ngh
nghip ny trong nn kinh t. C th;
- Bo co ti chnh c kim ton s gip tng cng tin cy
ca ngi s dng bo co ti chnh (nh u t, Iigi hng... )
i vi tnh hnh ti chnh v kt qu kinh doanh cia doanh
nghip, t d thc dy s gia tng u t, cho va^ i vi
doanh nghip.
- Thng qua kim ton, cc sai lch trng yu trn bo co ti
chnh ca doanh nghip c th c pht hin, nh t gip x
hi trn h c cc thit hi kinh t c tc ng dy chiyn. Bi
nu khng c kim ton, ngi s dng c th ra cc cuyt nh
kinh t ding ng n dn n h c th b ph sii hmg lot.
- Nh kim toii, nhag im yu trong h thng kim sit ni b
ca doanh nghip c th c thing bo kp thi cho nhi qun l,
t h c th p dng cc bin php chi chnh. M khc, do
c kim ton, thc chp hnh nnrriig quy nh ca cc nhii
 Bi g i i chng 193

vin, cc b phn trong doanh nghip s tt hn v h bit riig

kt qu cng vic ca h c th s b ngi khc kim tra lai.
Nhng k thut kim lon cng ngy cng phi c hon
thin thch Iighi vi s pht trin khng ngng ca mi
trng kinh doanh, Iih k thut ly mu, k thut kim ton
trong mi trng my tnh... Chng lrn phong ph thin kho
tng kin thc ca nhn loi, v c p dng rng ri trong c
kim ton ni b v kim ton ca nh nc.
Khng ch kim tra nhng g ngi khc thc hin, kim
ton v in cn phi phn on, d bo v nh ng klion chi ph,
cng n c th pht sinh trong tng lai, v kh nng hot
ng lin tc ca khch hng... yu cu doanh nghip khai
bo nhm cung cp thng tin hu ch cho ngi s dng.
Tng t nh nhiu ngh nghip khc, ngh kim ton cng
to ra nhiu vic lm cho x hi, gia tng thu nhp ca mt b
phn ngi lao ng, ng thi cng gp phn o to cc
chuyn gia trong lnh vc ti chnh k ton; nh gim c ti
chnh, k ton trng, chuyn vin phn tch ti chnh...
Nh vy, c th ni ngh kim ton ng gp vo s tng
Irng tng sn phm qu'c dn, cng nh vo s thnh vng
chung ca x hi.
1.13.

Mc ch kim ton Ch th kim ton Ngi s dng

1 Kim ton bo co Kim tn vin c lp C ng

ti chnh
Kim ton vin Ai b Nh qun l

2 Kim ton hot Kim Lcn vin ni b N h qun l

ng
Kim ton vin c lp

3 Kim ton tun th Kim ton vin ca nh nc C quan thu

1

i11 Kin ton vin ni b N h qun l

! Kim ton vin c lp

194 Bi gii chng I

4 Kim ton tun th Kim ton vin ni b Nh qun l

Kim ton vin c p

5 Kim ton tun th Kim ton vin nh nc Chnh ph

Kim ton vin c lp

6 Kim ton bo co Kim ton vin nh nc Chnh ph

ti chnh

7 Kim ton hot Kim ton vin ni b Nh qun l

ng
Kim ton vin c lp

1.14.
K to n K im ton
Bi g i i chng 195

1.16. Vic tin hnh kim ton bo co ti chnh ca kim ton vin c
lp nhm p ng yu cu ca nhiu ngi s dng khc nhau v
bo co ti chnh. Mc ch chnh ca loi kim ton bo co ti
chnh l a ra kin v tn h trung thc v hp l ca bo co ti
chnh. Bn cnh , mc d kim ton vin c lp c th pht
hnh th qun l, trong th ny h c th a ra nhng kin v
nhiig khim khuyt quan trng ca h thng kim sot ni b, v
da vo n v c th hon thin h thng, th nhiig y
khng phi mc ch chnh ca cuc kim ton. Hn na, kim
ton bo co ti chnh thng c thc hin vo cul nin , do
nhng yu km trong h thng kim sot ni b c th ch b
p ht hin khi gy ra nhng hu qu n h t nh v c th c
nhng n h hng trng yu n bo co ti chnh.
Kim ton ni b c IIA nh ngha ... l mt hot ng bo
m v t vn m ang tn h c lp, khch quan c th i t lp nhm
tng thm gi tr v ci thin cho cc hot ng ca t chc. Kim
ton ni b gip cho t chc hon th n h mc tiu bng cch tip
cn c h thng v k cng nhm nh gi v ci thin tn h hu
hiu trong qun tr ri ro, kim sot v gim s t V Nh vy, kim
ton ni b l hot ng phc v cho chnh doanh nghip v l mt
cng c ca nh qun l. N h qun l s quyt nh v thi gian,
phm vi v ni dung ca hot ng kim ton ni b theo yu cu
qun l ca mnh. Thng thng, kim ton ni b c th m
trch mt hoc mt vi lnh vc sau y:
Kim tra v th i t k v s vn h n h ca h thng kim sot
ni b, v a ra cc kin ngh nhm hon th in chng.
Kim tra cc thng tin hot ng v thng tin ti chnh.
Kim tra tnh hu hiu v hiu qu ca cc hot ng, k c
cc qui nh khng thuc lnh vc ti chnh ca doanh nghip.
Kim tra tnh tun th php lut v cc qui nh ni b...

^ A (Instituie of nternal Auditors ~ Hip hi kim ton vin ni b) dc

thnh lp vo nm 1941 ti New York. HA l thnh vin ca IFACy ASB v
NTOSA. Xin c thm chng 14 Sch Kim ton, B rnn Kim ton, Khoa
K Ton-Kim ton, i hc Kinh t TPHCM, NX B Thng k 2005.
196 3i g i i chng

Tm li, kim ton ni b v kim ton c lp c vai tr khc

nhau l vi hot ng ca doanh nghip, nn ngay c khi chi ph
cho kim ton ni b cao hn kim ton c lp th vn cn thit
phi th it lp b my kim ton ni b nu n v nhn thy vic
thnh lp n l c hiu qu.
BI GII CHNG II

MI TRNG KIM TON

2.1. (c)
2.2. (c)
2.3. (c)
2.4. (b)
2.5. (a)
2.13.
1. Vi phm nguyn tc c lp; va lm k ton cho khch hng
va thc hin cng vic kim ton.
2. Vi phm nguyn tc bo mt.
3. iu 19 N 105/2004/N-CP ngy 30/3/2004 v Kim ton c
lp quy nh: Kim ton vin khng c nhn bt k mt
khon tin hay li ch vt cht no ngoi khon ph dch v v
chi ph tha thun. Do vy, kim ton vin khng nn nhn
mn qu ny v nn gii thch vi khch hng v nhng qui
nh ca ngh nghip. Tuy nhin, trong thc t, kim ton
vin c th nhn nu mn qu c gi tr nh nn khng nh
hng n tnh thc s c lp v t ra c lp ca mnh v
nu kim ton vin khng nhn c th lm cho khch hng
cm thy b xc phm.
2.14. xc nh kim ton vin c bt cn hay khng, cn xem kim
ton vin c tun th cc chun mc kim ton hay khng? V th
cn c trn cc thng tin sn c l:
Hng tn kho h hng v b khai khng ng k nhitog kim
ton vin khng pht hin c: Nu tun th chun mc kim
ton, kim ton vin c th p h t hin dc khi chng kin
kim k.
Kim ton vin tp s Bo c giao kim tra hai khon mc
trng yu nht l hng tn kho v n phi thu: cng ty kim
198 Bi gici chng 11

ton d khng tun th VSA 220 - Kim sot cht lng hot
ng kim ton.
Cuc kim ton kt thc nhanh chng v sau khi c kim tra
s lc bi ch nhim Chu, cng ty kim ton p h t hnh
bo co chp nhn ton phn, nh vy h khng tun th
VSA 220 - Kim sot cht lng hot ng kim ton.
Chng cho thy l cc kim ton vin v cng ty kim ton
khng tun th y chun mc ngh nghip khi thc hin
kim ton. Cn vic khng k kt hp ng vi ngn hng
khng th l phng tin bo v cho kim ton vin khi trch
nhim ca m inh i vi ngn hng, bi v kim ton vin
c n v thng bo v mc ch kim ton l ngn hng
xem xt vic cho n v vay tin. Nh vy, kim ton vin phi
chu trch nhim ngoi hp ng i vi ngi s dng m
kim ton vin thy trc c.
Ring nhng gian ln no thuc v li ca khch hng th h
phi chu trch nhim vi ngn hng.
Tm li, v khng tun th y chun mc ngh nghip,
kim ton vin khng pht hin c nhng gian ln c
nh hng trng yu n bo co ti chnh, nn kim ton vin
c th phi chu trch nhim php l l vi ngn hng.
BI GII CHNG III

H THNG KIM SOT NI B

e

3.1. (a)
3.2. (b)
3.3. (a)
3.4. (b)
3.5. (c)
3.8. Theo VSA 400 Trong n v nh, cng vic kim sot thng c
tp trung vo mt s' t ngi. Trng hp cng vic kim sot ni
b b gii hu bi vic khng phn chia nhim v th kin ca
kim ton vin v bo co ti chnh phi hon ton da trn bng
chng thu thp c t th nghim c bn.
Nh vy, phng php lm vic kim ton vin H ph hp vi
cc hng dn ca chun mc kim ton. Tuy nhin, kim ton
vin H c th tm hiu, xem xt thm vic phn cng phn nhim
c s nh gi khch quan v y hn.
3.11.

Khon mc
Th tc kim sot B phn ca
c th b
kim sot ni b
nh hng
1. Cc ha n ca ngi bn khi Cc hot ng N phi tr,
nhn c cn phi c mt kim sot (y hng tn kho,
ngi c th m quyn k duyt quyn v ph chi ph
cho thanh ton trn c s l chun - Kim
chiu vi s" lng thc nhp tra c lp)
trn Phiu nhp kho v n gi
trn cm t hng ca n v,
cng nh kim tra li vic tnh
ton trn ha n
200 Bi g i i chng III

2. Cng ty nn ban hnh mt quy Mi trng

nh v cch thc ng x ca kim sot (S
Hng tn kho,
nhn vin mua hng khi giao trung thc v
chi ph
tip vi n h cung cp, th d khi cc gi tr o
c tng qu (hin vt, tin), c)
mi i n ung ...
3. B phn kim ton ni b nn t Mi trng Ton b bo
chc trc thuc gim c ch kim sot (C co ti chnh
khng nn trc thuc ph gim cu t chc)
c ti chnh nh hin nay.

4. T t c Phiu nhp kho u phi Cc hoat ng Hng tn kho,

c nh s' th t trc mt kim sot (Kim N phi tr.
cch lin tc. sot chng t,
s sch)
5. nh k tin hnh kim k hng Cc hot ng Hng tn kho,
tn kho v iu chnh li s liu kim sot (Kim Gi vn hng
trn s sch theo s thc t sot v t cht) bn
kim k
6. Hng thng nh qun l xem xt Cc hot ng Ton b bo
li cc bo co bin ng v kim sot (Phn co ti chnh,
tnh hnh doanh thu v chi ph tch sot xt/r c bit l
so vi k hoch v phn tch sot) Bo co kt
nguyn n hn dn n s bin qu hot ng
ng. kinh doanh
7. T t c cc chng t th an h ton Cc hot ng Tin, n phi
phi dc ng du theih kim sot (Kim tr, chi ph
ton khi chi tr. sot chng t,
s sch)
3.12.
a) Cc th tc kim sot nu trn thuc nhng hot ng kim
sot c th sau:
1. Kim sot qu trnh x l thng tin.
2. Kim sot qu trnh x l thng tin.
Bi g i i chng U 201

3. Kim tra c lp.

4. Kim sot qu trnh x l thng tin.
5. Kim sot qu trnh x l thng tin.
6. Kim sot vt ch't.
7. Kim sot qu trn h x l thng tin.
8. Kim sot vt cht.
b) nh hng ca vic tm hiu kim sot ni b n chin lc
kim ton: gip kim ton vin chn la chin lc tip cn h
thng hay chin lc tip cn c bn (cn gi l kim tra chi
tit, tip cn chi tit).
3.13.
a) Bn trng hp m nu b^ tr nhn vin kim nhim c th
dn n sai phm l:
Theo di v ghi chp vo s chi tit n phi tr (2) vi vic
theo di v ghi chp vo s n h t k chi tin v lp sc
trn h k (4).
Theo di v ghi chp vo s chi ti t n phi thu (3) vi vic
gi v gi s' tin thu c vo ngn hng (7).
Theo di v glii chp vo s chi tit n phi thu (3) vi vic
lp bng theo di cc nghip v v hn g bn b tr li v
gim gi hug bn (5).
Theo di v ghi chp vo s n h t k chi tin v lp sc
trnh k 4) vi vic thc hin bng chnh hp tin gi
ngn hng.
b) P hn chia cng vic cho ba nhn vin k ton:
Mt ngi theo di v ghi chp vo s ci, lp bng theo
di cc nghip v v hng bn b tr li v gim gi hng
bn v lp bng chnh hp tin gi ngn hng
Mt ngi theo di v ghi chp vo s chi tit n phi tr
vi vic gi v gi s" tin thu c vo ngn hng.
202
Mt ngi theo di v ghi chp vo s chi ti t II phi thu
vi vic theo di v ghi chp vo s nht k chi tin v lp
sc trn h k.
3.14.
Th tc kim sot
1. Cc bng chnh hp tin gi ngn
hng do mt nhn vin khng
thuc phng k ton lp v ngi
ny khng c tip xc vi s'
tin thu c.
2. Gim st vin quan st xem cc
nhn vin khi vo cng ty c thc
hin ng quy nh v bm gi
trn th khng?
3. xt duyt th an h ton, ha n
phi km theo n t hng v
bo co nhn hng.
4. Th qu (khng c tip xc vi
s sch k ton) lp bng k np
sc v hng ngy gi bng k ny
cng s" sc nhn c trc tip
cho ngn hng.
5. Trc khi giao ha n cho khch
hiig, mt nhn vin k ton kim
tra n gi, s lng hng v cng
li tt c cc ha n bn hng
trn 5 triu ng, sau k nhy
vo lin ha n bn hiig lu gi
ti cng ty.
Bi gii chng IU
Th nghim kim sot
Kim tra ti liu (Xem ch
k trn bng chnh hp c
ng l do nhn vin ny
lp khng).
Phng vn cc nhn vin c
lin quan.
Quan st, phng vn gim
st vin.
Kim tra ti liu (Xem xt
cc du vt: ch k nhy,
duyt chi).
Quan st , phng vn th
q.
Kim tra ti liu (kim tra
bng k np sc).
Kim tra ti liu; Chn mu
ha n bn hng, cng s
hc, kim tra ch k ca
ngi nhn vin ny.
BI GII CHNG IV

CHUN B KIM TON

4 .1 . (d)

4.2. (c)
4.3. (a)
4.4. (a)
4.5. (a)

4.12. Vi ri ro pht hin l 100%, v m t l thuyt, kim ton vin

Hng c th khng cn tin hnh bt k th nghim c bn no
m ri ro kim ton vn nm trong gii hn cho php. Tuy nhin,
m hnh ri ro kim ton khng phi l mt cng thc ton hc
n thun, do mc ri ro pht hin 100% cn c hiu l Hng
c th gim th nghim c bn xung mc tl thiu khi kim tra
c s dn liu X ca khon mc Y.
4.14. Nhng vn kim ton vin Lm cu ch l:
1. T s th an h ton h in hnh (T s TTHH):
T s'TTHH = Ti sn ngn hn / N Iigu h n
Nm 20CX-1: T s TTHH = 1.000/400 = 2.50.
Nm 200X: T s TTHH = 1.100/500 = 2.22.
T s TTHH ca nm hin hanh thp hn nm trc v thp
hn s bnh qun ngnh. Kim ton vin Lm cn tm hiu
nguyn n hn xem l do tng khon vay, do chi tr n nhiu
hn nm trc hay do ghi chp sai... Kim to n vin cQng cn
lu n kh nng than h ton ca doanh nghip v iu ny
lin quan n tnh hot ng lin tc.
2. V ng q iiay h n g tn kho (VQHTK):
VQHTK = Gi vn hng bn / S d hng t n kho
Nm 200X-1: VQHTK = 3.200/400 = 8 vng.
204 B g i i chng V

N m 200X: VQHTK =: 3.500/480 = 7,2 vng.

Vng quay hng tn kho b st gim bt thng so vi nm
trc, kim ton vin Lm cn iu tra nguyn nhn ca s st
gim, l do cht lng hng gim, do thay i th hiu hay
do ghi chp hoc tnh gi sai... Kim ton vin cng cn xem
xt vic lp d phng gim gi hng tn kho c thc hin
dy cha.
3. S' v n g quay n phi th u (VQNPT):
VQNPT = Doanh thu / N phi thu
Nm 200X-1: VQNPT = 4.000/300 = 13,33 vng.
Nm 200X; VQNPT 4.500/400 = 11,25 vng.
Vng quay n phi thu st gim so vi nm trc. Kim ton
vin Lm cn tm hiu nguyn nhn: do doanh nghip thay i
chnh sch bn chu hay do ghi chp sai... Ngoi ra, vic st
gim ny c th a n s c mt s^ khon n phi thu tr
th n h n kh i. Do vy cn xem xt vic lp d phng n
kh i.
4. T su t l i gp:
T sut li gp = Li gp / Doanh thu
Nm 200X-1: T sut li gp = 800/4.000 = 20,00 %.
Nm 200X: T sut li gp = 1.000/4.500 = 22,22 %.
T sut li gp nm nay cao hn nm trc, ngha l t sut
ny bin ng khng ph hp vi t sut ca ton ngnh
(gim). Kim ton vin Lm cn xem t sut tng l do thun
li trong kinh doanh (tnh hnh th trng thun li), s thay
i chnh sch gi ca n v, vic tn g cng kim sot chi
ph inua hng ca n v hay do n v khai thp gi vn hng
bn, ghi tng doanh thu...?
c bit, kim ton vin cn lu n mi quaii h vi vng
quay hng tn kho, t s ny st gim nhng t sut li gp li
tng, tnh hnh ny c th ni ln mt s thay i trong chnh
sch gi ca n v theo hng tng gi bn chp nhn mt mc
quay vng hiig tn kho chin li (v trc y n v theo ui
Bi gii chng V 205

chnh sch ngc li, i sut li gp thp hn s bnh qun

ngnh v s vng quay nhanh hn). Tuy nhin, c th phn
tch ton din hn, kim ton vin cn xem xt t sut li gp v
s vng quay ca nhiig mt hng ch yu ca n v.
4.16. Cc c s dn liu ch yu l:
S h i n h u : Trong hng tn kho, thnh phm chim t trng ln
(43%) nhng li nin ri rc 20 klio hiag trong c nc. Do d,
kim toii vin cn phi ch n c s dn liu ny c mt s
m bo hp l riig hiig tn kho ni chung v c bit l thnh
phm ni ring th t s hin hu trong thc t.
Q u y n v n g h a v: Cc kho hng c thu t nhng n v
khc, nhng chng khng ch cha hng ca cng ty m cn c th
cha hng ca cc n v khc v cng ty cng thng cho thu li.
Do , m t s hng tn kho trong cc kho hng c th khng thuc
quyn s hu ca cng ty. Kim ton vin cn lu c im ny
la chn cc th tc kim ton thch hp.
S n h gi: S d cui k hng tn kho chim 20% tng ti sn.
Vic nh gi hiig tn kho thng l cng vic kh khia, phc tp
v y ri ro i vi nh qun l v kim ton vin. Do , nu c sai
phm xy ra trong vic nh gi hiig tn kho th c kh nng s
nli hng trng yu n bo co ti chnh:
1. Thnh phm; Cng ty chuyn sn xut cc loi thc phm dinh
dng v c im ca chng l thi gian s dng thng
ngn. Ngoi ra, nu bo qun kling tt, chng cn r t d b h
hng. T h nhiig, thnh phm li c d tr nhng kho
khc nhau nn diu kin bo qun c th khc nhau. V vy,
kim ton vin cn ch thi hn s dng ca cc loi th n h
phm. l vi nhng hng ha sp h t hn, cn yu cu n v
lp d phng gim gi hng tn kho cho thch hp.
Cng ty s dng gi thnh k hoch hch ton th n h phm
nhp kho trong k, nn kim ton vin cn kim tra vic iu
chnh t gi th n h k hoch sang gi thc t vo cul k.
Trong nm, cng ty phi ngiig sn xut mt s* sn phm
do nhu cu ca th trng gim st. Kim ton vin cn phi
xem xt liu cc m t hng ny (tn kho u nm) v nguyn
206 Bi gii ch/.ng V

liu sn xut chng c cn tn Idio vo thi im ci nm

khng? Nu cn tn kho, sn phm hay nguyn liu C( t h b
h t hn s dng, hoc h hng v c th khng bn c na,
lc ny cn phi loi chng ra khi gi tr hng tn kio cul
k bng cch ghi gim hng tn kho hoc lp d phig gim
gi hng tn kho.
2. Nguyn vt liu: chim t trng ln, khong 35% tng gi tn
hng tn kho. Do nguyn vt liu l bt ng cc, hoa quv sn
phm d dang nn thng d b hng (m, mc...) hi so vi
thnh phii. Kim ton vin cn tm hiu thi gian t Ihi mua
nguyn vt liu n khi a vo sn xut, t xc nl gi tr
nguyn vt liu chm lun chuyn, h hng, ht hn stdng...
Nu c, kim ton vin cn lu n v lp d phng gin gi.
3. Sn phm d dang: Vic xc nh gi tr sn phm ( dang
cng r t quan trng. Kim ton vin cn xem xt tnbhp l
ca phng php nh gi sn phm d dang ca cng t*.
V nhag l do trn nn s nh gi l c s dn liu m 'ic xc
minh l phc tp nht v kim ton vin cn quan tm d t bit.
4.17.
a) N hn x t li g i i thch ca k ton trng:
T sut li gp m t hng dc phm v cc m t hg khc
ca cng ty nh sau:

Nm T sut li gp hng dc T sut li gp m t ing

phm khc
2C0X 40,6 % 32,0 %
200X-1 42,2 % 32,0 %
200X-2 42,1 % 31,9 %
200X-3 42,3 % 31,8 %

Ch tiu 200X 200X-1 200X-2 :oox-3

Doanh thu (triu ng) 14.211 12.916 11.462 10.351
Doanh thu dc phm (triu ng) 5.126 5.051 4.821 4.619
Doanh thu dc phm/Doanh thu 36% 39% 42% 44%
Bi g i i chng IV 207

Bng trn cho thy:

a) Doanh thu tng dn qua cc nin, t 10 t (200X-3) tng ln 14
t (200X).
b) T trng doanh thu dc phm trong tng doanh thu gim dn
tf 44% (200X-3) gim cn 36% (200X).
c) T sut li gp ca mt hng dc phm lun mc cao hn
nhiu so vi m t hng khc.
d) T sut li gp mt hng dc phm bin ng gim dn, t
42,3% (200X-3) gim xung cn 40,6% (200X). Trong khi ,
t sut li gp ca mt hng khc tng nh, t 31,8% (200X-3)
len 32% (200X).
Nh vy, tr li ca k ton trng cha hon ton hp l v:
Doanh thu dc phm tng dn qua cc nm , ngha l s" lng
hng bn ra ca cng ty khng st gim .
Tuy t sut li gp ca dc phm gim u qua cc nm, th
nhng vi cc m t hng klic, t sut li gp li tng nh qua
cc nm.
S st gim ca t sut li gp chung ton n v ngoi l do
s st gim ca t l li gp mt hng dc phm cn do s st
gim ca t trng mt hng ny trong doanh thu.
b) N hng vn d cn ch trong k h och k im ton:
Mc gim li nhun ca nm 200X so vi 200X-3 (cho cng doanh
s) l s* tin kli trng yu:

(36,5% - 35,1%) X 14.211 triu ng = 199 triu ng.

S st gim li nhun c th do nhiu nguyn nhn:

Tnh hnh cnh tranh trong ngnh th hin qua t sut li gp
chung ca ngnh gim xung, c bit l l vi cc'm t hng
dc phm.
p thay i c cu nit hng nh ni trn.
Tuy nhin, cng c th do cc sai st trong s liu ca n v.
208 Bi gii chng rv

Vi t cch kim ton vin, bn khng th chp nhn ngay li gii

thch ca k ton trng v 199 triu ng l s tin trng yu
(chim t trng tng ng 4% so vi li gp ca nm 20X).
Nhng th tc kini ton nn ch p dng l:
Kim tra vic ghi nhii doanh thu c y khng, c bit
m t hng dc phm (c t trng gim st trong doanh thu
ton n v)
Kim tra vic ghi n hn gi vn hng bn c b khng ln so
vi thc t khng (nu n v p dng phng php k khai
thng xuyn)
Chng kin kim k hng tn kho (nu n v p dng phng
php kim k nh k, vic kim k thiu hng tn kho c th
dn n s tng ln khng ng ca gi vn hng bn)
Kim tra vic ghi chp nghip v mua hng (nu n v p
dng phng php kim k nh k, vic ghi chp trng lp
hoc khng trong nghip v mua hng cng dn n lm cho
gi vn hng bn tn g khng).
Kim tra vic p dng cc phng php nh gi hng tn
kho.
4.20.
a) C c v n k i m to n v i n T i c n q u a n t m c xc
nh cn c vo hai yu t l tnh trng yu v ri ro kim
ton:
a.) T nh trng yu: T tr n g cc khon mc trong tng ti
sn nh sau:
Ti sn di hn: 25% tng ti sn.
Ti sn ngn hn: 75% tng ti sn, trong :
- Tin: 25% tng ti sn.
- N phi thu: 3,75% tng ti sn (5% ti sn ngn hn X

75% tng ti sn).

- Hng tn kho: 37,5% tng ti sn.
Bi g i i chng I V 209

Hng tn kho Gi vn hng bn Doanh thu

X
Tng ti Gi vn hng _ , . ,
r , ^ Doanh thu Tng ti sn
san bn

= 1/24 X (1- 16%) X 12 = 42,5% tng ti sn.

N phi tr ngi bn t nht l 67% tng ti sn (gp i vn
ch s hu nu khng c n di hn).
a.2) Ri ro kim ton:
Ri ro tim tng: cc khon mc cn lu :
- Ti sn c' nh ch yu l ca hng v xe ti, c ri ro
v quyn s hu.

- Tin: do Cng ty ch yu bn hng thu bng tin mt,

do vy ri ro cao.
- Hng tn kho; do nghip v mua v bn pht sinh rt
nhiu.
Ri ro kim sot: cc khon mc cn lu l;
- Hng tn klio: do s dng phng php kim k nh k.
- Ri ro kim sot chung tng do n v c t nhn vin,
nhn vin phng k ton thng xuyn thay i.

Kt hp cc nhn t trn, kim toii vin Ti s ghi nhn cc

khon mc cn ch (xp theo th t) nh sau:
Hng tn kho; trng yu, ri ro tim tng v kim sot cao.
Tin; trng yu, ri ro tim tng cao.
N phi tr ngi bn; rt trng yu, ri ro tim tng thp.
Ti sn c" nh: trng yu, ri ro tim tng trung bnh,
b) N h n g th t c k i m to n q u a n tr n g :
Chng kin kim k hng tn kho vo thi im klia s.
Kim qu tin mt tn qu ng lot khng bo trc.
210 Bi g i i chng V

Gi th xc n hn n phi tr, k t hp vic kim tra chnh

hp vi th thng bo n v bin bn i chiu cng n.
Xem xt vic th an h ton n sau ngy kha s.
Kim tra chng t v quyn s hu l vi ti sn c
nh.
c) N hng th n g tin c th tm h i u d thu h p phm vi
kim ton:
S phn cng phn nhim , ch nhng trng hp vi
phm nguyn tc b t kim nhim.
H thng thng tin k ton ca n v.
Kim sot ni b l vi khu thu qu.
H thng s chi ti t n h cung cp v cng tc theo di,
l chiu cng n vi n h cung cp.
BI GII CHNG V

BNG CHNG KIM TON

5.1. (d)
5.2. (a)
5.3. (c)
5.4. (c)
5.5. (c)
5.6.
a) Chng kin kim k hng tn kho nhm xc nh s lng hng
tn thc t v pht hin hng tn kho b h hng, li thi v
chm lun chuyn. Th tc ny cung cp bng chng c tin
cy cao v s hin hu ca hng tn kho. Ngoi ra, th tc ny
cn cung cp bng chng v mt s c s dn liu khc vi tin
cy thp hn v cn c xem xt trong cc iu kin c th:
'i vi s y , kim ton vin c th thu thp c
bng chng khi tin hnh l chiu gia s' thc t vi s'
liu s sch trong iu kin t t c hng tn kho u c
kim k.
l vi s nh gi, kim ton vin c th thu thp bng
chng khi xem xt cht lng, tnh trn g hng tn kho
trong iu kin kim ton vin c kh nng nh gi vn
ny hoc s dng chuyn gia. Tuy nhin, chng kin
kim k khng cung cp bng chng v vic s dng
phng php nh gi ph hp cng nh vic p dng nht
qun phng php nh gi.
Ngoi ra, th tc chng kin kim k Iding cung cp bng
chng v quyn l vi hng tn kho.
b) Chxi mt s^ ti sn c' nh tn g trong k t s chi ti t ti sn
c" nh v kim tra cc chng t c lin quan, th tc ny cung
cp bng chng c;
212 Bi gii chng V

tin cy cao v vic nguyn gi ti sn c nh tng

trong k c ghi chp chnh xc v ph hp vi cc chun
mc v ch k ton.
tin cy trung bnh v quyn s hu.
tin cy trung bnh v s hin hu v trong nm tuy
doanh nghip mua ti sn, nhng c th sau h
nhng bn ti sn, do vy, vo cul nin , ti sn khng
cn hin hu n v.
c) Kim tra s" d tin gi ngn hng bng cch yu cu ngn
hng xc nhn.
Th tc ny cung cp bng chng c tin cy cao v s hin
hu, chnh xc, nh gi v quyn s hu v s d tin gi
ngn hng. Tuy nhin, bng chrig ny li c tin cy thp
v s y bi v doanh nghip c th cn gi tin nhng
ngn hng khc m khng khai bo.
5.7. Bng chng kim ton cn phi c thu thp v lu gi y
trong h s kim ton v l c s cho nhng kt lun ca kim
ton vin v nhng thng tin c trin h by trn bo co ti chnh
c kim ton. H s kim ton cn l phng tin kim sot
cht lng cng vic kim ton vin thc hin v l ti liu rt
quan trng m cc c quan chc nng nghin cfu trong trng hp
xy ra kin tng.
Nhng ni dung chi tit lin quan n cc th nghim kim ton
cn c ghi n hn trong h s kim ton bao gm:
a) Tn v mc tiu ca cc th nghim kim ton thc hin.
b) Cc cng vic kim ton vin thc hin nhm tha m n cc
mc tiu.
c) Nhng sai phm pht hin v nh hng ca nhng sai
phm n bo co ti chnh v nhng th tc kim ton b
sung c thc hin.
d) Kt lun c rt ra t nhng th nghim b sung ny.
5.8.
a) on 22 v 23 VAS 26 "Thng tin v cc bn lin quan" yu
cu:
Bi g i i chng V 213

Trng hp c cc giao dch gia cc bn lin quan th doanh

nghip bo co cn phi trnh by bn cht cc mi quan h
ca cc bn lin quan cng nh cc loi giao dch v cc yu t
ca cc giao dch . Cc yu t ca cc giao dch thng bao
gm: Khi lng cc giao dch th hin bng gi tr hoc t l
phn trm tng ng; Gi tr hoc t l phn trm tng ng
ca cc khon mc cha thanh ton; Chnh sch gi c.
nhc nh n v cng b", kim ton vin cn hiu r bn
cht, ni dung kinh t ca cc nghip v gia cc bn lin quan
v ni dung ca chng c th khc vi tn gi. V th, kim
ton vin cn nhn din cc bn lin quan ngay trong giai
on lp k hoch kim ton nhm hiu r hn v thu thp
bng chng lin quan n nghip v gia cc bn ny trong
sut qu trn h kim ton. V th cng vic ny khng th thc
hin giai on CUI ca cuc kim ton.
b) Th gii trn h thng c k bi gim c hay ngi c
gim c y quyn (Theo VSA 580), Trong ngi k phi th
hin s hiu bit ca h v vn c gii trnh; do s
hiu bit ny phi c cp nht cng nhiu cng tt. Ngy k
th gii trn h v vy thng trng vi ngy trn bo co kim
ton. Do , thu thp th ny l th tc kim ton c thc
hin cul cng sau khi hon thnh mi th tc khc.
5.12,
a) y l bng chng do doanh nghip lp, nn xem xt tnh
thch hp, kim ton vin Ln cn nh gi kim sot ni b
lin quan vic ghi nhn, theo di khon phi thu. Do s chi tit
c in t my tnh, kim ton vin cn xem xt thm s phn
chia trch nhim trong vic ghi nhn v tip cn s" liu trn
s chi ti t khon phi thu. Do y l bng chng c tin cy
kiing cao, kim ton vin cn phi thu thp thm cc bng
chng khc c lp hn vi n v.
b) V tn h thch hp: y l bng chng c ngun gc ni b nn
tin cy khng cao. V y l khon mc trng yu nn kim
ton vin cn thu thp thm nhng bng chng c ngun gc
t bn ngoi n v.
214 B i g i i chng V

c) n t hng ca khch hng l bng chng c ngun gc t

bn ngoi v c lu tr ti n v. tin cy ca bng chng
ny kh cao. Tuy nhin n t hng cha th chng minh
c nghip v bn hng xy ra v vic ghi nhn n phi
thu l ng nn cn thu thp cc bng chng khc.
d) Chng t vn chuyn ca mt cng ty vn ti c lp c ghi r
nhng mt hng vn chuyn bn l ti liu dc lp vi n
v nn c tin cy cao. Tuy nhin chng t ny cng cha th
m bo rng doanh nghip tht s cn c quyn s hu i
vi khon phi thu bi v c th khch hng tr li hng
mua nhng doanh nghip khng hoc cha ghi nhn.
e) Bin bn l chiu cng n l bng chng do bn ngoi lp v
c lu gi ti n v. tin cy ca bng chng ny kh cao.
Tuy nhin kim ton vin cn thu thp thm cc bng chng
khc hon ton c lp vi n v. y l bng chng c ngun
gc t bn ngoi v hon ton c lp vi n v nn mang
tnh thuyt phc cao. Ngoi ra, y cn l bng chng v quyn
s hu v s hin hu ca khon n phi thu. Tuy nhin kim
ton vin cn thu thp thm bng chng cho cc c s dn liu
cn lai.
BI GII CHNG VI

KIM TON
TRONG MI TRNG MY TNH
6 . 1. (c)
6.2. (d)

6.3. (b)
6.4. (d)
6.5. (b)

6.11. Trc ht cn phi bo m nhn vin ch c iu chnh nu

c php (th hin qua quyn truy cp v sa i s' liu, s ph
duyt trc khi c chp thun).
Cn thit k hot ng kim sot ng dng (kim sot d liu u
vo) trong tp tin n t hng v Ha n bn hng lin kt
vi tp tin Bng gi c ph chun cho tt c cc mt hng,
bng gi ny phi c cng b cho ton cng ty v khch hng.
Hot ng kim sot ng dng s kim tra v tnh hp l bo
li v t chi x l nghip v nu n gi bn ca sn phm khc
vi n gi bn c ph duyt v sau cc nghip v ny s
c chuyn sang Trng phng Kinh doanh xt duyt.
6.12. Cc th nghim kim sot nhm thu thp bng chng v tn h hu
hiu ca nhng th tc kim sot:
1. Tm cch truy cp tp tin bng m t khu khng c ph
chun, hay bng mt khu c lu li trn my tnh trc
(nu c).
2. Tho lun vi Trng phng Kinh doanh v tin trn h thay i
gi v i chiu vi cc trng hp gi bn c thay i trong
chng trnh vi bng gi c ph chun ca Ban Gim
c.
3. Chn mu mt s' gi bn c ph chun thay i, kim tra
cc giy bo gi, ha n bn hng c in ra ca cc mt
216 Bi g i i ch aig VI

hng c gi bn thay i, i chiu gi bn trn cc gi/ 'bo

gi, ha n bn hng vi gi bn c ph chun trn bng
gi xem vic thay i c c thc hin ng nh dc
ph chun.
6.13. Cc th tc kim ton c th s dng thu thp bng chig v
tnh hu hiu ca hot ng kim sot ng dng lin quai n
nhng thay di trong hot dng kim sot vic sa cha s liu:
1. Tm hiu nhng thay i ca hot ng kim sot sa cha s
liu trc v sau khi chnh sa phn mm k ton v xtm tt
c cc phn hnh k ton c b nh hng bi th tc kim
sot mi hay khng.
2. Chn mt s (hoc ton b) nghip v c sa cha s l u
thc hin trong nm 200X, s dng k thut walk-throLgh
kim tra xem hot ng kim sot vic sa cha s liu' c
c thc hin ng nh thit k khng? ng thi xem cc
nghip v ny c c ph chun trc khi thc hii hay
khng? Ngoi ra, cn kim tra xem s liu c iu chnh
c d li du vt kim ton hay khng?
3. Tm cch truy cp nhm iu chnh s" liu tuy khng c ph
chun xc minh v tnh hu hiu ca hot ng kim sot
vic sa cha s liu ca th tc mi thit k.
4. Tm hiu xem c hin hu hot ng gim st vic iu chnh
s liu hay khng? Nu c, xem cc bng bo co ca b phn
gim st c cc trng hp truy cp, iu chnh s liu ahng
khng c ph chun xy ra khng? Xem xt cch tic b
phn gim st x l cc tnh hung ny.
5. Phng vn chuyn vin m trch vic iu chnh phn mm
ca Reto v cc ri ro tim tng lin quan n vic thay di.
Tm hiu xem c vn no nh hng n tin trnh ttay i
khng.
6.14. Cc th tc kim ton cn p dng c th pht hin c gian
ln:
So snh chi ph tin lng k ny vi k trc, c th pht
hin bin ng bt thng.
Bi g i i chng V 217

So snh tng 5 gi cng lm vic trong thng, mc lng c

du yt / gi cng v chi ph ti n lng.

Chn mu b phn bin ng chi ph lng, kim tra n gi

trn bng lng v i chiu vi n gi lng c ph chun.
S dng d liu th nghim (test data) ring, nhp mt mu
(cc b phn bin ng chi ph lng) vo h thng my tnh
ca khch hng v so snh vi kt qu thc t vi kt qu
xc nh trc (D liu th nghim s c kt qu khc vi kt
qu xc nh trc theo n gi tin lng c ph chun).
Chn mt s nhn vin c lin quan n cng vic tn h lng,
trong c c Ln, kim tra vic tn h lng.
6.15. Nu kt lun n v khng c bt k k hoch hay th tc phc hi
d liu no thch hp khi cng gp s c*, kim ton vin cn
thng bo cho Baii giii c. Kii ton vin cn phi nh gi
kh nng tip tc hot ng ca n v trong trng hp trung
tm d iu chnh b ph hy ton b. Nu khch hng hot ng
trong cc ngnh m d liu rt quan trng (V d: Trung tm Visa
card, m aster card hay bo him ...), vn ny cn cng b trn
thuyt minh bo co ti chnh v tn h hin hu ca mt s" ti sn
(nh cc khon phi thu, phi tr ...) ph thuc vo tnh lin tc
ca tin trnh x l s liu.
Nu Ban Gim 'c ng cng b" vn ny trn thuyt
m inh bo co ti chnh, kim ton vin a ra bc co kim
ton chp Iihn ton phn c on nhn mnh.
Nu Ban Gil c khng c bt k k hoch x l no v cng
khng ng cng b vn ny trong thuyt minh bo co
ti chnh, kim ton vin cn a ra bo co kim ton vi
kin ngoi tr hoc khng chp nhn ty thuc vo tnh trng
yu ca ni dung ph hp cn cng b trn thuyt minh bo
co ti chnh.
BI GII CHNG VII

HON THNH KIM TON

7.1. (c)
7.2. (d)
7.3. (b)
7.4. (b)
7.5. (d)
7.6. (c)
7-7. Vic s dng mu bo co kim ton chun c quy nh trong
cc chun mc kim ton c nhng u im sau:
Lm cho ngi c d hiu v lu cc trng hp c bit,
hay ngoi l.
T rnh s din gii theo kin ch quan ca ngi vit bo co,
hay do h s dng t ng m h, khng r rng.
H n ch cc tran h chp do vic s dng t ng khng thng
nht.
Tuy nhin n c nhcdim l lm gim kh nng din t kin
ca kim ton vin trong tng trng hp c th.
7.8. Theo on 07 VAS 01Chun mc chung, doanh nghip phi p
dng thng n h t phng php k ton t n h t trong mt k k
ton nm.
Theo on 6 VAS 29 Thay i chnh sch k ton, c tn h k
ton v cc sai st, doanh nghip ch c thay i chnh sch k
ton khi:
a) C s thay i theo quy nh ca php lut hoc ca chun mc
k ton v ch k ton, hoc
b) S thay i s dn n bo co ti chnh cung cp thng tin tin
cy v thch hp hn v nh hng ca cc giao dch v s kin
220 Bi gii Ctng v u

l vi tn h hnh ti chnh, kt qu hot ng kinh loanh v

lu chuyn tin t ca doanh nghip
Nh vy nu s thay i trn ng theo yu cu ca chui mc th
chp nhn c. Tuy nhin, kim ton vin cn lu m v iu
chnh s d u k v cng b trong thuyt minh bo co ci chnh
ng theo VAS 29 m bo yu cu c th so snh.
Ngoi ra, on 28, VAS 02 Hng tn kho quy nh ah sau:
Trng hp doanh nghip tnh gi tr hng tn kho th o phng
php nhp sau, xut trc th bo co ti chnh phi phin nh s
chnh lch gia gi tr hng tn kho trn h by trong big cn i
k ton vi:
a) Gi tr hng tn kho cui k c tn h theo phng pip nhp
trc, xut trc (nu gi tr hng tn kho cul k inh theo
phng php nhp trc, xut trc nh hn gi tr dng tn
kho cui k tn h theo phng php bnh qun gia qu3n v gi
tr thun c th thc hin c); hoc
Vi gi tr hng tn kho cui k c tnh theo phumg php
bnh qun gia quyn (nu gi tr hng tn kho cu k tnh
theo phng php bnh qun gia quyn nh hn gi tr hng
tn kho cul k tn h theo phng php nhp trc, :ut trc
v gi tr thun c th thc hin c) ; hoc
Vi gi tr hng tn kho cul k c tnh theo gi tr thun c
th thc hin c (nu gi tr hng tn kho cul k tnh theo
gi tr thun c th thc hin c nh hn gi tr hng tn
kho tn h theo phng php nhp trc, xut trc ^ phng
php bnh qun gia quyn) ; hoc
b) Gi tr hin h nh ca hng tn kho cul k ti ngky lp bng
cn l k ton (nu gi tr hin h nh ca hng ti kho ti
ngy lp bng cn l k ton nh hn gi tr thuin c th
thc hin c) ; hoc vi gi tr thun c th thc lin c
(nu gi tr hng tn dio cui k tn h theo gi tr thin c th
thc hin c nh hn gi tr hng tn kho cul k tnh theo
gi tr hin h n h ti ngy lp bng cn l k ton).
Tm li, nu bo co ti chnh trn h by trung thrc v hp
l v tn h hnh ti chnh v kt qu kinh doanh a doanh
Bi g i i chng VII 221

nghip v tun th quy nh ca chun mc v ch k

ton hin hnh, kim ton vin vn p h t hnh bo co kim
ton loi Chp nhn ton phn.
7 .9 .
a) B gii h n phm vi kim ton do khch hng p t: xy ra
khi khch hng kling cho php kim ton vin thc hin y
nhng th tc kim ton cn thit, nh gi th xc nhn
n khch hng, chng kin kim k...
Nu s hii ch ny nghim trng v nu kim ton vin khng
p dng c th tc thay th xc nh liu bo co ti chnh
c trung thc v hp l hay khng, kim ton vin s pht hnh
bo co kim ton loi T chi cho kin. Ngoi ra, kim ton
vin cn xem xt liu s gii hn ny c xut pht t hnh vi
gian ln hay khng tun th ca khch hiig hay khng.
Nu s hn ch ny khng nghim trng v kim ton vin c
th s dng th tc kim ton thay th, kim ton vin c th
pht h n h bo co kim ton loi Chp nhn ton phn hay
Chp ah n tng phn dng ngoi tr ty theo mc trng
yu ca vn .
Cn lu rng theo VSA 700, nu gii h n ny b p t ngay
t khi tha thun hp ng v kim ton vin cho rng gii
hn ny ln n mc c th dn n kin t chi, th hp
ng b gii hn ny s khng c coi l hp ng kim ton,
tr khi kim ton vin b bt buc v m t php lut.
b) B gii h n phm vi kim ton do l do khch quan (chng hn
nh v k kt hp ng kim ton sau ngy kt thc nin
nn kim ton vin khng th chng kin kim k...,) v kim
ton vin khng th tin hnh y cc th tc kim ton
cn thit. Khi , kim ton vin thng s dng cc th tc
kim ton thay th.
Ty theo mc tha mn i vi cc bng chng kim ton
thu thp c t nhng th tc thay th, kim ton vin c th
pht hnh bo co kim ton loi Chp nhn ton phn hay
Chp n h n tng phn dng ngoi tr. Trong trng hp cc
th tc thay th khng cung cp s tha mn cho kim ton
vin v nu xt thy s gii hn nh hng n tng th ca
222 Bi gi i chng v u

s gii h n nh hng n tng th ca bo co ti chnh, kim

ton vin s p h t hnh bo co kim ton loi kin t chi.
7.10. Khi khch hng yu cu kim ton vin pht hnh bo co kim
ton mt thi gian ngn sau ngy kt thc nin h c th
cng h bo co ti chnh theo ng k hn hng nm: c th a
n vic kim toii vin khng th thc hin y cc th
nghim kim ton, hay s khng pht hin c cc sai phm c
th c nh hng trng yu n bo co ti chnh, v d:
Khng thi gian c c bng chng, c bit l v cc
khon n tim tng.
Khng thi gian p h t hin cc sai phm trong lp v trn h
by bo co ti chnh.
P hn ln thi gian lm vic, kim ton vin phi kim tra cc
s sch k ton cha hon tt.
Cc bin php m kim ton vin c th p dng hn ch
ri ro kim ton l:
Y cu khch hng di k hn cul cng ca ngy pht hnh
bo co kim ton.
Thc hin mt s" th nghim kim ton trc n g y kt thc
nin .
7.12.

1. Do h n g c bc ln tu vo thng 1/200X v hng mua

theo phng thc FOB cng i, nn quyn s hu v ri ro l
vi nguyn vt liu d chuyn sang ngi mua khi bc hng ln
tu vo th n g 11/200X. kim ton vin nn kim tra s sch
h ng tn kho xem s hng ny c ghi n hn cha. Nu
cng ty cha ghi nhn, kim ton vin yu cu h lp bt ton
ghi tn g hng ang i ng cho nm 200X.
2. Tuy n CU I nm 200X cng ty cha tr tin bi thng nhng
khon tin ny p h t sinh do tai nn xy ra trong nm 200X, v
th phi c ghi nhn nh l mt khon chi ph v n phi
tr ca nm 200X.
3. S kin ny hon ton thuc nin 200X+1 v khng nh
hng n bo co ti chnh ca nm 200X.
Bi gii chng VII 223

4. Cn l xy ra trong nm 200X+1 v khng th c ngun gc t

nin 200X. Vo thi im 31/12/200X, lng hng tn kho
trn c th t do khng cn thc hin bt ton iu chnh.
Tuy nhin, s kin ny cn phi c khai bo trn thuyt
m inh bo co ti chnh nu nh hng n ngi c bo co
ti chnh.
5. S kin ny xy ra sau ngy kt thc nin nn khng nh
hng n bo co ti chnh nm 200X-f-l. Tuy nhin, nu s"
tin huy ng t tri phiu c gi tr ln so vi n phi tr th
vic pht hnh ny c th s nh hng trng yu n cc ch
tiu ti chnh nh t s' n, kh nng th an h ton... Do , lc
ny cn khai bo vic pht hnh tri phiu trn thuyt minh
bo co ti chnh.
7.13. Kim ton vin Quang nn thc hin cc cng vic sau:
Xem xt li cng vic v kt qu m cc tr l kim ton
thc hin nhm xem liu c thiu st trong vic thc hin cc
th tc kim ton khng v c s a ra kt lun ca cc tr
l kim ton.
Xem xt khon d phng gim gi cho hng tn kho c b lp
thiu hay khng?
Xem xt ti thi im kim ton, s" hng tn kho cul nm c
c tiu th ht cha? Nu cha, cn phng vn n h qun l
v kh nng tiu th v nghin cu v kh nng tiu th da
trn hiu bit v nhiig thng tin m kim ton vin thu thp
c.
Tng hp kt qu cc cng vic trn s gip kim ton vin
Quang a ra nhn xt thch hp v khon mc hng tn kho.
7 .1 4 .

1. Nu Ban gim "c khng cng b" thng tin thch hp, y l
trng hp khng n h t tr vi gim "c, kim ton vin s
pht hnh bo co Chp nhn tng phn (dng ngoi tr) hay
Khng chp nhn ty theo mc nh hng n tng th ca
bo co ti chnh.
2. Cng ty khng tun th chun mc v ch k ton v khng
iu chnh theo ngh ca kim ton vin, y l trng hp
224 Bi g ii chng VII

khng n h t tr vi gim c. Kim ton vin cn l bo co

Chp nhn tng phn dng ngoi tr hay Khng chp nhn
ty theo mc trng yu ca khon d phng so vi tng th
bo co ti chnh.
3. Kim ton vin b gii hn phm vi kim ton ni c th pht
hnh bo co Chp n hn tng phn hoc T chl clo kin
ty theo mc nh hng.
4. Cng ty khng tun th chun mc v ch k tcn, kim
ton vin cn lp bo co Chp nhii tng phn h Khng
chp nhn ty theo mc trng yu.
5. Nh thu thp c bng chng t cc th tc kii ton
thay th, kim ton vin s pht hnh bo co Chp liin ton
phn.
6. Mc 20% li nhun trc thu l trng yu, khin lim ton
vin c th a ra kin Khng chp nhn. Tuy Iihim n cn
ty thuc xt on ca kim ton vin v nh hnf ca vn
n tng th ca bo co ti chnh, nu cha qu trng yu,
kim ton vin c th p h t hnh bo co kim ton Cip nhn
tng phn dng ngoi tr.
7. Do mc trng yu ca vn , thng tin ny phi c cng
b trong thuyt minh bo co ti chnh. Nu Ban im c
khng cng b, kim ton vin c th pht hnh bo co kim
ton Chp nhn tng phn dng ngoi tr hay Ktixg chp
nhn ty theo mc nh hng.
8. Cng ty khng tun th yu cu ca VSA 04 - Ti si c nh
v hnh - l chi ph nghin cu khng c vn ha, :h c chi
ph trin khai tha m n cc iu kin quy nh mi dc xem
l ti sn c nh v hnh. y l trng hp khnf n h t tr
vi gim "c, kim ton vin c th p h t hnh bo co kim
ton Chp nhn tng phn dng ngoi tr hay Klng chp
nhn ty theo mc nh hng.
7.15. Gamma ang gp kh k hn v ti chnh v c th vi phn nguyn
tc hot ng lin tc v nhng l do sau:
L kinh doanh trong 3 nm ln n 700 triu ng.
Bi g t i chng VU 225

C th khng thanh ton c khon vay 500 triu ng sp

n hn.
Nhng thng tin cn tm hiu thm: Phng php gii quyt ca
Ban Gim c lin quan n phng n kinh doanh mi v k
hoch bn nh xng, nh ca Ban Gim c (nh th an h l, gii
th...).
kin ca kim ton vin:
a) Nu phng n kinh doanh mi v k hoch bn bt nh
xng kh th i v c th gip cng ty vn tip tc duy tr hot
ng ca m nh trong tng lai:
Nu cng ty trnh by y thng tin trn bo co ti
chnh, kim ton vin c th pht h n h bo co Chp nhn
ton phn c on nhn mnh.
Ngc li, kim ton vin s pht h n h bo co Chp nhn
tng phn hay Khng chp nhn.
b) Nu phcmg n kinh doanh mi v k hoch bn bt nh
xng ca n v khng c c s v kim ton vin xt thy
n v chc chn khng th tip tc hot ng c, kim ton
vin s a ra kin Kling chp n hn v bo co ti chnh
vn c lp trn gi nh hot ng lin tc.
Trong thuyt m inh bo co ti chnh, cng ty cn trn h by thng
tin sau:
1. M t v cc loi tri phiu, gi tr, ngy o hn.
2. M t s kin tri phiu khng dc gia hn.
3. Thng tin ph: Ban Gim c c gng tm ngun ti tr nhng
vn cha c gii php. Tuy nhin, Ban Gim c a ra phng
n kinh dcanh mi v hy vng gim khon l nh phng n
ny, ng thi c k hoch bn i cc n h xng khng cn
dng.
7.16. Cc khim khuyt ca bo co kim ton trn bao gm;
1. Bo co kim ton phi gi cho l tng theo yu cu ca hp
ng (ngoi tr trng hp hp ng ghi l gi cho Ban Kim
sot).
226 Bi g i i chng vu
2. on m u phi dng t kim ton ch khng nn dng t
kim tra.
3. Khng nn ghi on chng ti tham chiu n cng vic kim
ton vin khc v theo on 10 ca VSA 600: Kim ton vin
chnh cn phi thc hin cc th tc cn thit thu thp y
bng chng kim ton thch hp chng minh rng cc cng
vic do kim ton vin khc thc hin l ph hp vi cng vic
kim ton v mc ch ca kim ton vin chnh trong tng
cuc kim ton c th.
4. Khng nn ghi tn cc chuyn gia v tham chiu cng vic
chuyn gia v theo on 16 ca VSA 620: Khi p h t hnh bo
co kim ton Chp nhn ton phn, kim ton vin khng
c cp n cng vic ca chuyn gia v s lm cho ngi
s dng hiu lm l kim ton vin mun chia s trch nhim
hoc l kin ngoi tr.
5. Trong on 2 (on: Chng ti thc hin cng vic kim
ton...), cn phi nu c s cho kin.
6. Thiu thut ng v phng din trng yu trong on kin.
7. Thiu on gii thch v l do v n h hng ca vic thay i
phng php tn h gi hng tn kho. Nu cng ty khng tun
th VAS 02 v VAS 29, kim ton vin cn a ra kin Chp
nhn tng phn hay Khng chp nhn.
8. Thiu ngy lp bo co kim ton.
7 .1 8 .
a) nh hng ca tiig sai st n bo co ti chnh;
n v tnh: 1.000 ng

Sai Tng ti N phi V"n ch s Doanh Li nhun

st sn tr hu thu sau thu
1 (12.000) (3.360) (8.640) (8.640)
2 260.000 116.000 144.000 600.000 144.000

b) Loi bo co kim ton nn p h t hnh:

Khi n v khng ng iu chnh cc sai st trn, kim ton
vin gp tnh hung khng n h t tr vi Gim c. Kim ton
 Bi g i i chng V 227

vin cn nh gi tng hp nh hng ca cc sai st cha iu

chnh n bo co ti chnh quyt nh kin ca mnh:
Nu sai st cha iu chnh nh hn mc trng yu, kim ton
vin s a ra bo co chp nhn ton phn
Nu sai st cha iu chnh xp x hoc ln hn mc trng yu,
kim ton vin s pht hnh bo co khng chp nhn
Nu xt trn tng th sai st cha iu chnh nh hn mc
trng yu, th nhng trong mt s^ khon mc, sai st cha
iu chnh c nh hng trng yu, kim ton vin s s dng
bo co chp n hn tng phn dng ngoi tr.
7 .1 9 .

Cc yu t lm nghi vn vic nguyn Cc tn h hung lm gim nh

tc hot ng lin tc b vi phm

Hot ng sn xut kinh doanh

- Doanh thu sn phm c bit b - Doanh thu cc sn phm

st gim.
- Cht lng sn phm ngy cng
thp.
- Cha c m t hng r rng thay
th cho cc sn phm c bit.
- Ban gim c c nh nhng
bn ti sn trong nm ti.
khc tng u n.
- Ban Gim c tin rng trong
nm 2005 doanh thu cc sn
phm khc s tng.
- Ban Gim c tin rng cc
sn phm ha hc trong giai
on nghin cu s c a
vo sn xut v s chim
lnh th trng.

Khch hng

- S^ lng khch hng ngy cng - Khng hon ton ph thuc

gim do chuyn sang mua cc sn vo cc khch hng chnh
phm c bit nhp khu. (ngoi ba khch hng chnh,
- Ph thuc mt phn vo ba khch cc khch hng cn li
hng chnh. chim 2/3 doanh s*).
228 Bi gii chng VI

Tnh hnh ti chnh

- Cc khon vay r t trng yu. - Cng tv c th thu c li

nhun t vic nhng bn
- Cc khon n v chi ph cao trong
ti sn.
vng ba nm ti.
- Hu ht cc ti sn u m ang
th chp, do kh th c thm
ngun ti tr khc.
 BI GII CHNG VIII

KIM TON TIN

8.1. (b)
8.2. (d)
8.3. (c)
8.4. (b)
8.5. (c)
8.6. Cc c im ca th xc nhn ngn hng:
V thng tin: Ngoi yu cu xc nhn v s* d, kim ton vin
cn yu cu ngn hng xc nhn nhng thng tin khc nh:
Cc gii hn trong vic s dng tin.
Li sut ca cc khon tin gi c li.
Cc khon vay ngn hng.
Cc khon cm c" th chp.
V mu chn: kim ton vin khng chn mu ngn hng
gi th xc nhn m s gi th xc nhn cho ton b ngn
hng m n v c m ti khon, k c nhng ngn hng c s
d bng khng.
Nu ngn hng khng tr li, kim ton vin tm cch thu
thp c thng tin bng mi cch, k c tip xc trc tip vi
ngn hng.
8 . 11.
Cc khim khuyt ca h thng kim sot ni b:
1. S dng nhn vin khng lim chnh.
2. Khng tun th nguyn tc phn chia trch nhim y :
N hn vin P ht kim nhim cc chc nng: pht hnh sc,
lp s ng k sc pht h nh, lp bng chnh hp ngn
hng v gi s sc.
230 B i g i i chng VII

3. Nguyn tc y quyn v xt duyt khng c tun th: k

khng vo cun sc.
Nhng th tc kim sot cn p dng:
1. Tun th y nguyn tc bt kim nhim;
2. Khng k trc vo sc, ch k vo sc khi no chng t
thanh ton c xt duyt.
3. Xt duyt chng t thanh ton trc khi k duyt ; nh
du vo ha n ngay khi xt duyt.

8.14.
Nghip S d ti khon Tin gi ngn hng s
v ... so vi s d trn s sch
1 Ln hn
2 Ln hn
3 Bng
4 Bng
5 Bng Kiting
6 Ln hn
7 Nh hn

Nghip v 5 l th thut kiting v li dng vic chuyn tin gia

hai ti khon vo thi im kha s (ngn hng nhn ghi tng
trong nin trc, cn ngn hng chuyn i ghi gim vo nin
sau) v x l trn s sch k ton ging nh ca ngn hng thi
phng tm thi s d Tin gi ngn hng ca dcfn v.

8.17.
a) Doanh nghip c kh nng k khai cao tin vo cui thi kha
(cc khon thu tin ca thng 1 c ghi nhn vo thng 12).
b) ng c ca sai phm trn l nhm ci thin kh nng thanh
ton ca doanh nghip.
c) Kim ton vin cn kim tra cc chng t c lin quan n sc
s 345. Nu pht hin vic ghi nhn sai nin , cn ngh
cc bt ton iu chnh.
BI GII CHNG IX

KIM TON N PHI THU KHCH

HNG V NGHIP v u BN HNG

9.1. (d)

9.2. (d)

9.3. (b)

9.4. (d)

9.5. (b)

9.7. K th u t walk-through c th c thc hin trong vic xem xt

nghip v bn hng theo trn h t; T n t hng ph chun
vic bn chu xut kho, gi hng -> lp ha n -> ghi chp vo
s sch -> n hn tin.

9.9. Xem xt vic phn chia trch nhim gia vic thu tin v ghi s
cng n, chiu cc phiu thu vi s chi tit cc khon phi thu.
Ngoi ra kiin ton vin cn gi th xc nhn n cho khch hng.
9.11.

Mc
tiu Sai st Th nghim kim
tim tng Th tc kim sot
kim sot
sot

- Phn chia trch Quan st v

nhim gia cc chc phng vn vic
Pht Doanh thu nng nhn t hng, phn nhim.
sinh khng c gi hng v ghi ha
th t n.
232 Bi g ching IX

- K ton ch ghi - Kim tra s ph

nhn doanh thu khi hp gia phiu
Pht Doanh thu c ch k khch giao hng vi ha
sinh khng c hng chp nhn n dn bn hig.
th t t hng v phiu
giao hng nh km Kim tra ci k
ha n bn hiig. khch hng trn
phiu giao hmg.

y Hng ha - nh s lin tc - Kim tra trn lin

giao phiu giao hng v tc ca vi: ghi
nhng ha n bn hng nhn ha oa bn
doanh thu hng trn i v
cha c trn bo c) bn
gl.ii nhn hng hig iiy

nh oanh thu - Xy dng bng gi - Yu cu cuig cp

gi ghi nhn bng gi C ph
kling duyt
ng s*
tin - i chiu n gi - Chn mu thc
trn ha n vi hin li thi tc
bng gi c duyt, kim sot.
i chiu s lng
hng ha vi Phiu
giao hng, kim tra
vic tnh ton s hc
trc khi gi ha n.

9.14.
1. Vic la chn khch hng c giao dch thiig xuyn ;ii th
xc nhn kling phi l bin php hu hiu n h t vi s khng
gip pht hin vic khai klang hay cc khch hng kln.g c
thc nhiiig c s d ln. Klai chn la khch hng d i th
xc nhn, kim ton vin nn:
La chn cc khch hng c s d ln.
Cc khch hng khng gi bng l chiu cng n.
Bi gii chuig X 233

Cc khch hng m khoUi n cn tn ng qua nhiu nm

nhng khng c thaih ton.

i vi khch hng khng tr l, ngoi vic kim tra ha n,

kim ton vin cn cn phi kir>n tra cc ti liu khc nh hp
ng, phiu gi hng ...

2. Nguyn nhn c th a n s khc bit:

a) Khch hng An Phc:

Khch hng thanh to.n nhm.

Vo ngy kt thc nin tin ang c chuyn t ti

khon ngi mua sang L.i klion ngi bn.
b) Khch hng Ty An: Khc bit v thi im ghi nhn
doanh thu gia bn bn v thi im ghi nhn ti sn hav
chi ph ca bn mua.
c) Khch hng Bit L: Khc bit v thi im ghi nhn
doanh thu ca bn bn v thi im ghi nhn ti sn hay
chi ph ca bn mua.

d) Khch hng Bnh Ty: 'Kic bit v thi im ghi nhn

h n g bn b tr li gia hai bn hay do ghi s k ton sai.

Cc th tc kim ton b sung;

a) Khch hng An Phc: im tra phiu giao hng, s ph
ngn hng inic v su ng\y ^t thc nin d xem ngy
ghi nhn trn s ph v y nhim chi m Ichch bng
pht hnh vo 29/12/200X.
b) Khch hng Ty An: liVn tra phiu giao hng xem
ngy nhn hng ca khch hng c hp l khng v thi
im ghi nhn doanh thu ca n v c ng khng?
c) Khch hng Bit L; Kim tra phiu giao hng xem
ngy nhn hng ca khch hng c hp l khng v thi
im ghi nhn doanh thu ca n v c ng khng?
d) Khch hng Bnh Ty: Kim tra hp ng, iu kin giao
hng, chng t gi hng xem trn hp ng c cho php
234 ^ g i i c.ng X

tr li hng. Xem xt s k ton nm sau xea c ghi

n h n l hng b tr li khng?

3. Khng c bt ton iu chnh nu cc nghip v trx xy ra

sau ngy k t thc nin ng theo cc gii thch Ca khch
h ng v n v ghi nhn doanh thu ng nin .
BI GII CHNG X

KIM TON HNG T N KHO

V GI VN HNG BN

10.1. (a)
10.2. (c)
10.3. (c)
10.4. (d)
10.5. (b)
10.7.
a) Cc nguyn nhn lm gi gc cao hn gi tr thun c th thc
hin c:
Hng tn kho chm lun chuyn.
Hng tn kho b li thi.
Hng b h hng.
Hng bn b gim gi
Hng khng cn ch to na V .V ..

b) Mt s th tc kim ton cn thc hin:

1. So snh doanh thu bn hng ca tng m t hng vi nm
trc. Lit k cc m t hng c doanh s' gim bt thng
v kim tra s chi tit ca cc m t hng ny. Nhug mt
hng tn kho lu ngy (thng l trn 6 thng) khng bn
c s b gim gi lm gi tr thun c th thc hin c
thp hn gi gc.
2. Phng vn nhn vin bn hng, th kho, nhn vin k
thut pht hin hng tn kho chm lun chuyn hoc
hng bn b tr li sa cha v xem xt hin tng ny
c ph bin khng. Phng vn nh qun l v phng php
x l, nh l gim gi bn hay ngng kinh doanh...
236 Bi g i i churng X

3. Khi chng kin kim k, kim ton vin cn ch ihng

m t hng c th b gim gi tr, nh b bi bm (co tn
tr lu ngy khng bn c), hng h hng, hng bin b
tr li do khng km phm cht, hng gn ht hm s
dng... kim ton vin cn ghi ch cn thn v ij tra
xem liu chng c th bn c khng v gi bn ( tnh
ca cc m t hng ny.
4. Xem h s kim ton nm trc xem c mt hng Iiio m
gi tr thun c th thc hin c nh hn gi g. hay
khng? Bi l nu cc m t hng ny vn cn tn kho i cu'i
nm nay, gi tr ca chng t t nhin s gim i rt nhii.
5. c bin bn hp ca Hi ng qun tr, bo co doani thu
xem c cc s ph chun lin quan, nh cho php gin gi
bn, khuyn mi, x l hng chm lun chuyn ..
10.8. Gi tr thun c th thc hin c ca hng tn kho = Gii bn
c tnh - (Chi ph c tn h hon th n h sn phm v Cli ph
c tn h tiu th sn phm).
Cc th tc kim ton c th s dng xc nh;
1. Gi bn c tnh; kim ton vin c th tm gi bn ca ;ing
tn kho trn ha n bn hng vo nhng ngy gn cu'i nin
hoc nhng ngy u nin k tip. i vi hng :hm
lun chuyn, h hng, li thi ... cn tho lun vi nh qin l
v gi c th bn c.
2. Chi ph c tnh hon th n h sn phm v tiu thi sn
phm: kim ton vin c th s dng s liu chi ph ca nm
trc cho cng loi hng c iu chnh theo s liu k toi ca
nm hin hnh...
10.9.
a) Kim ton vin thng quan tm xem cng ty c hot dng
theo cng sut binh thng hay khng v khi kim tra vic
phn b chi ph sn xut chung vo gi th n h sn phm,VAS
02 - Hng tn kho, on 08 yu cu:
Chi ph sn xut chng c nh phn b vo chi ph ch bin
cho mi n v sn phm c da trn cng su't bnh tlng
ca my mc sn xut.
 Bi gii chng X 237

Trng hp mc sn phm thc t sn xut ra cao hn

cng sut bnh thng th chi ph sn xut chung c nh
c phn b cho mi n v sn phm theo chi ph thc t
pht sinh.
Trng hp mc sn phm thc t sn xut ra thp hn
cng sut bnh thng ca my mc th chi ph sn xut
chung c nh c phn b vo chi ph ch bin cho mi
n v sn phm theo mc cng su't bnh thng. Khon
chi ph sn xut chung Iding dc phn b' c ghi nhn
l chi ph sn xu't, kinh doanh trong k.
b) Cc th tc kim ton chnh c th s dng l:
1. So snh mc sn xu't ca nm nay vi nm trc.
2. So snn mc sn xut thc t / s bn thc t vi s k
hoch, d ton.
3. iu tra thi gian lm ngoi gi ca n hn vin, so vi nm
trc.

4. Phng vn Ban gim c v vic thay i mc sn xut trong

nm.

5. iu tra xem cng ty c mua sm cc th it bi mi cho sn

xut khng? Chng hn phng vn nhn vin k thut, c
bin bn hp Hi ng qun tr, ban gim c ...
10 . 11 .

1. Theo gi gc:

Ngy S lng n gi (l.OOO) Tng gi tr (l.OOO)

(n v)
17/9 n 30/9 70 506 35,420
3/9 n 16/9 60 503 30.180
2/9 20 500 10.000
Tng 150 75.600

2, Tnh theo gi tr thun c th thc hin c:

150 n v hng cui k s c bn u tin trong nm sau.
238 B i g i i ch m g X

Gi tr thun c th thc hin c ca hng tn kh) cui

k l: 100% - 3% - 2% = 95% gi bn sau ngy kha sc.

Tng gi tr
S n gi Gi tr thun c
thun c.h
Ngy lng bn th thc hin
thc hin ic
(v) (l.OOO) c/dv (l.OOO)
(1.0000

(1) (2) (3) (4) = (3) X 95% (5) = (2) >, (4)

1 n 14/10 70 524 497,8 34.846

15 n 28/10 50 522 4 9 5 ,9 2 4 .7 9 5

29 n 11/11 30 520 4 9 4 ,0 1 4 .8 2 0

C ng 150 7 4 .4 6 1

Nh vy, gi tr thuxi c th thc hin c ca hng ta kho

l 74.461.000 .
3. Theo VAS 02- Hng tn kho: gi tr hng tn kho cui kj c
trnh by trn bo co ti chnh l gi thp hn gia gi c v
gi tr thun c th thc hin c. Vy gi tr ca hig tn
kho trn bo co ti chnh trong trng hp ny phi tm theo
gi tr thun c th thc hin c l 74.461.000 ng.
10.12. N hn xt v phng php x l ca cng ty i vi cc ,rng
hp m kim ton vin H p h t hin v cc bt ton iu chnh
ngh:
Nghip v 1: K ton khng ghi s nghip v mua hng l sai.
Cn phi ghi s n h t k mua hng di vi s hng nua
nhp kho nhng th t lc ha n vi bt ton iu chth nh
sau:
N Mua hng / C N phi tr ngi bn: 2.183.000 ng
Nghip v 2: s hng khng c m khi kim k l ing v
quyn s hu c chuyn giao.
Nghip v 3a: Cng ty lp phiu nhp kho s 1.063 v ghi
vo n h t k mua hng nhng s hng ny khng c k-m k
tnh vo s tn kho thc t l sai. c n phi iu chnh
tng s liu kim k.
Bi g i i chng X _________________________________________ __________2 ^

Nghip v 3b: S hng ny khng c tnh khi kim k l ng

v quyn s hu c chuyn giao. Tuy nhin cfn v khng
ghi vo nht k bn hng l thiu, v vy cn ghi nghip v ny
vo n h t k bn hng vi bt ton iu chnh:
N Phi thu Khch hng / C Doanh thu: 12.700.000 ng
Nghip v 3c: Do bn hng theo phng thc Hng giao ti
kho ngi mua, v vy khi cha giao hng (cha chuyn quyn
s hu hng ha cho bn mua), doanh nghip cha c php
ghi nhn doanh thu bn hng.
Cn iu chnh gim doaxi thu trong s nht k bn hng nh sau:
N Doanh thu / C Phi thu khch hng: 19.270.000 ng
Ngoi ra cn cng s' hng ny vo s' hng tn kho khi kim
k (tnh theo gi vn hng bn). Gi vn hng bn ca l
hng l:
(19.270.000 ng X 100%): 125% =: 15.416.000 ng

Nghip 3d: K ton ghi n hn ng nn khng cn iu

chnh.
Nghip 4: c n lp d phng gim gi cho s' hng khng
bn c l 1.250.000 ng.
Cc b t ton i u chnh khc:
Do p dng phng php kim k nh k trong vic hch
ton hng tn kho, cng ty da vo s" liu trn bin bn
kim k phn nh gi tr hng tn kho cul k. V vy, l
vi hng tn kho cul k, kim ton vin s ngh s' tin
cn iu chnh nghip v 3a v nghip v 3c l:
8.120.000 + 15.416.000 = 22.286.000 ng
Bt ton iu chnh:
N Hng tn kho / C Gi vn h ng bn: 22.286.000 ng
Ha n bn hng cul cng ca nin mang s" 968. Khi
kim k s hng ca cc ha n 969, 970, 971 vn cn trong
kho. Do vy, cn lp bt ton iu chnh gim doanh thu bn
hng ca cc ha n ny. Gi tr ca 3 ha n l:
240 B i g i i ch ng X

(5.841.000 -f 7.922.000 + 2.010.000) = 15.733.000 ig

Bt ton iu chnh:
N Doanh thu / C P hi thu khch hng: 15.733.000 ng
10.15.
. T sut li gp gim c th l do:
a. Doainh s' bn thp: C th do cc nguyn nhn:
Gi bii thp do p lc cnh tran h hoc chnh sch gim
gi.
C cu m t hng thay i (t trng m t hng c li
nhun cao gim, t trng m t hng c li nhun thp
tng hoc thay i c cu m t hng kinh doanh).
Do s hng b tr li nhiu. Cng ty khng th bn s"
hng ny vi gi bnh thng m phi bn vi gi thp
hn.
Cc sai st, gian ln nh hng bn gi i khng lp ha
n, b st nghip v bn hng, kha s khng ng hoc
c tnh ghi thiu doanh thu.
b. Hng tn kho ghi nhn sai:
Do kim k thiu dn n hng tn klio cui k gim so vi
thc t v lm cho gi vn hng bn (Hng tn kho u k
+ mua vo - hng tn kho cui k) tng ln so vi thc t.
Gi b ghi nhn sai.
Ghi sai nin (hng tn kho ca nm ny nhng ghi vo
nm sau).
c. Khai khng, ghi trng hng trong k.
d. Phn loi sai hng tn kho.
e. Hng tn klio b m t cp.
f. Hng b h hng hay li thi ...
2. Vi cc sai st c th xy ra nu trn, cc th tc ki?i ton c
th thc hin pht hin l:
Bi gicL chng X 241

a. Th tc phn tch:
xc nh t sut li gp thc t: kim ton viia chn
mu nhng ha n bn hng c gi tr cao, s* lag ln
trong nm v nhng ha n mua hng tng ng, t
tnh t sut li gp thc t. Nu t su"t ny xp x 16,6%
th t l li gp trn bo co ti chnh l ng, tc c th
khng xy ra nhng sai st trn.
Nu t su't li gp c tnh t mu cao hn 16,6% mt
cch ng k, kim ton vin phi tm hiu nguyn nhn
a n t sut li gp b khai thp.
b. Th nghim v tnh y :
i vi doanh thu, pht hin hng hn Iding lp ha
n hoc b st doanh thu; cn chn mu phiu gi hng
i chiu ha n bii hng v loi hng, s lng. Ngoi
ra, cn xem tnh lin tc ca s th t phiu gi hng xem
phiu gi hiig c lp cho tt c hng gi i bii hay khng?
l vi hng tn kho, do cng ty p dng phng php kim k
nh k d hch ton hng tn kho nn c s duy nht xc nh
s" d hng tn kho cul k l kt qu kim k hng tn kho. V
vy, kim ton vin phi chiig kin kim k v kim tra vic cn,
do, ong, m ca nhn vin kim k.
pht hin s khai thiu s' lng hng tn kho cui k,
kim ton vin phi thc hin mt s' th nghim sau:
i chiu s lng kim k vi s lng trn bng k
hng tn kho cui k d dm bo s lng hng tn
kho CUI k trn s sch ng vi thc t.

Kim tra vic chia ct nin .

c. Th nghim v nh gi:
Kim tra vic tnh gi ca cc m t hng tn kho cul k;
kim ton vin chn nhng m t hng c gi tr cao v c
s^ d ln kim tra vic tnh ton gi gc theo phng
php m cng ty chn.
Kim tra vic lp d phng ca n v m bo khon
d phng lp l hp l.
BI GII CHNG XI

KIM TON TI SN c NH
V CHI PH KHU HAO

11.1. (d)
11.2. (d)
11.3. (b)
11.4. (b)
11.5. (d)
11.9. Kim ton vin thng kt hp kim ton Ti sn c nh vi
kim ton Chi ph sa cha v bo tr v hai khon ny c lin h
mt thit vi nhau. Bi vi khi c mt khon chi tiu pht sinh lin
quan n mt ti sn c nh th khon ny c th c hch ton
lm tng gi tr ca ti sn c" nh (vn ha), hoc c th c
hch ton vo chi ph sa cha v bo tr trong k ty theo tnh
cht ca chi ph v theo yu cu ca chun mc v ch k ton
hin hnh.
Do , sai phm c th xy ra lin quan n hai khon mc ny l:
thay v hch ton vo ti khon ti sn c' nh, cfn v li hch
ton vo ti khon Chi ph sa cha v bo tr, hoc ngc li.
Ngoi ra, khi chi ph sa cha v bo tr tng ln, c th l do my
mc h hng nhiu hoc l do trong nm mua nhiu my mi.
Th tc kim ton: kim ton vin s phn tch v kim tra ti
khon Chi ph sa cha v bo tr nhm p h t hin cc chi ph mua
sm ti sn c" nh nhng li hch ton vo ti khon Chi ph sa
cha v bo tr giu bt li. Tng t, kim ton vin cng kim
tra cc khon ghi tng ti sn c nh trong k xem chng c
tiu chun ghi nhn l ti sn c nh hay khng, hay phi
c ghi vo chi ph sa cha v bo tr.
11.10. Khi s* d u nm ca ti sn c' nh c kim ton trong
nm trc, nn xc nh tnh trung thc v hp l ca s d
cui k, kim ton vin ch cn kim ton cc nghip v mua v
244 B g i i ch n g X I

bn ti sii c nh trong nm, ngha l gim phm vi cn kim

tra.
Kim ton vin ch trng kim tra s d u k khi kim ton
nm u tin hay khi c nghi ng l c sai phm do kim sot ni
b l vi ti sn c nh yu km.
11.12, Cng ty Thin Tn ghi nhn sai nguyn gi ti sn c' nh
mua ngy 5/5/200X-1. Nguyn gi ng phi l 30.000.000d
(khng phi 10.500.000 nh ghi), nn chi ph kliu hao b
tnh sai.
Bt ton iu chnh: iu chnh da trn s^ d.
1. iu chnh nguyn gi ti sn c^ nh v n phi tr:
N Ti sn c nh 19.500.000
N Thu GTGT c khu tr 1.500.000
N Chi ph ti chnh 1.400.000
C Phi tr cho nh cung cp; 22.400.000.
2. iu chnh chi ph khu hao:
Chi ph khu hao phi trch: 30.000.000xl2%xl0/12 - 3.000.000 (a)
Mc khu hao trch: 10.500.000xl27oxl0112 = .050.000 (b)
Mc khu hao cn phi trch thm (a - b) = 1.950.000
N Chi ph bn hng / C Hao mn ti sn c" nh: 1.950.000.

11.13.
a) Sai st ca nm u tin khi khng ghi nhn cc ti sn c'
nh m a th n g vo chi ph s nh hng n bo co ti
chnh ca nm ti chnh kt thc ngy 31.12.200X nu cc ti
sn c* nh ny c thi gian hu dng trn 3 nm. C th l:
Ti sn c^ nh b gim xung vi s tin bng vi gi tr
cn li ca cc ti sn c nh khng c hch ton.
Li nhun cha phn phi s gim tng ng vi s" tin
trn.
Bi- g i i chng X I 2 '5

Chi ph sn xut kinh doanh nm 200X s b thiu chi ph

khu hao ca cc ti sn nh khng c hch ton.
b) Nu kim ton viii Hng khng kim tra s* d u k, phm
vi kim ton s b gii hn. kim ton vin Hng ch c th
ng vi ng Ton khi:
Cc ti sn c' nh khng c hch ton c thi gian hu
dng t 3 nm tr xung hoc gi tr cn li ca cc ti sn
c' nh ny kling trng yu. Lc ny, d phm vi kim
ton b gii hn nhiig khng nh hng trng yu n bo
co ti chnh nn kim ton vin Hng vn c th kim
ton nh bnh thng.
Gii hn v phm vi kim ton tuy trng yu Iihiig cha
dn dn kin t chi, kim ton vin Hng vn c th
nhn li, tuy nhin nn lu ng Ton v kh nng dn
n mt bo co chp nhn tng phn dng ngoi tr.
c) Cc th tc kim ton cn thit:
Trng hp ny s d u k ti sn c nh c kh nng
khng y . Do , kim ton vin Hng cn r sot li
cc chi ph ca cc nin trc p h t hin cc chi ph
cn c ghi nhn vo ti sn; xem xt tn h trn g hin ti
ca ti sn la chn phng php khu hao ph hp,
qua xc nh ng gi tr cn li.
Kim k ti sn c nh, trong kim ton vin cn ch
chn nhng ti sn c gi tr ln ang s dng trong thc
t ln n s sch k tn xem c c ghi nhn l
ti sn c nh hay khng. Nu pht hin nhng ti sn
gi tr ln ang s dng nKing cha c trong s ng k
ti sn c nh, kim ton vin cn xc nh bn cht ca
nghip v mua cc ti sn ny v c nhng iu chnh
thch hp.

Ngoi ra, kim ton vin Hng cng cn xem li gi tr ti

sn c nh trn s sch u k xem c c ghi nhn ng
vo cc nin trc va x.c nh mt mc khu hao ph
hp trong cc nm trc kh ng?
246 cing XI

Bt ton nghi iu chnh s

Chi ph qun l doanh nghip 15.000.000
Ti sn c nh 15.000.000
a ra hi ti sn c ni nhng chi ph khng iu kin ghi
nhn ti sn c nh, bao gm:
Trang tr ni tht 10.400.000 ng
Trang b bn gh 4.60.00 ng
Bt ton d n^hi iu chinh s 2
Hao mn ti sn c' nh 450.000
Chi ph qun l doanh nghip 450.000
Loi b chi ph khu hao cc ti sn khng iiu chun ih vo
ti sn c nh
[(15.000.000 X 4%): 12] x 9 = 450,000
Bt ton nghi iu chnh s^ 3
Chi ph qun l doanh nghip 2.040.000
Hao mn ti sn c iah 2.040.000
iu chnh clii ph khu hao ca my lnh t 4% li 20% (ph hp
chinh sch k ton ca n v):
Khu hao theo t l 20%: (17.000.000x20%):12] x 9 = 2.550.000
Khu hao tlieo t l 4%: [(7.00.000 X 4%): 12] X 9 = 510.000
Chnh lch: 2.040.000
Ngoi ra, do n v ghi my liih vo nhm viTi phng trong ti sii c
diili, kim ton vin cn ngh hai bt ton sp xp li khon mc:
(a) Ti sn c nh (dng c qun l) 17.000.000
Ti sn c' nh (vn phng) 17.000.000
iu chnh nguyn gi my lnh vo nhm dng c qun l thay vi
nhm vn phng.
(b) Hao mn ti sn c' nh (vn phng) 2.550.000
Hao mn ti sn c nh (dng c quii i) 2.550.000
iu chinh li hao mn ly k ca my lnh vo nhm dng c qun
l thay vi nhm vn phng.
Bt ton nghi iu chnh s" 4
N di hn 92.600.000
N di hn n hn tr 3.400.000
Ti sn c nh 96.000.000
Gim ti sn c nh vi trng hp ny khng phi l tliu ti chnh
m ch l thu hot ng (hp ng c quyn hy ngang).
Bi gii cing X 247

Bt to n d n g h i diu chinh s' 5

N di h n n hn tr 8.600.000
Chi phi ti chnh 8.600.000
Gim chi pi i do tr ci7i, vi y king pii l hp ng thu ti
chnh.
Bt ton d Iighi diu chnh s 6
Hao mn ti sn c' nh 8.800.000
Chi ph bn hng 8.800.000
Xa b ch ph kiii hao ca xe ti i thu:
[(96.000.000 X 0%):2]x l = 8.800.000
Bt ton nghi iu chnh s 7
Chi ph bn hng 12.000.000
Phi tr ngi bn 12.000.000
Ghi nhn Li khon phi tr ngi bn v tiit thu hot ng
Bt ton nghi diu chnh s 8
Ti sn c nh 26.700.000
Thu nhp klic 26.700.000
Ghi nhn thu nhp khc t ighip v nhng bn ti sn c nh.
Bt ton nghi iu chnh s'^ 9
Hao mn ti sn QQnh 85.250.000
Chi ph khc 24.750.000
Ti sn c nh 110.000.000
Gii gim ti sn c nh nhng bn c gi tr hao mn l:
Khu hao tinh n 31. 2.200X-1 82.500.000
Khu hao tnh thm, n 3L3.200X 2.750.000
IKO.OOO.OOO X 10%): 12] X 'S
Cng 85.250.000
Rt ton d nghi diu ehinh g IQ
Ti sn c" nh 560.000
T hu Gi tr gia tng c khu tr 560.000
Tng nguyn gi ti si c nh phn thu Gi tr gia tng 10% v
y l ti sn c ni phc li ii khng c khu tr thu Gi tr
lia tng.
Bt ton nghi diu chnh s 11
Qu phc li hnh thnh ti sn 308.000
Hao mn ti sn c nh 308.000
B sung hao mn ca h ting 7 thanh (ti sn c nh phc li
vn tnh hao mn v ghi gim qu phc li):
l[(5.60.000 \ 560.000) X 20%]: 2I x 3 = 308.000 .
248 Bi g i cng X

C ng ty T h n h P h
Ti sn c nh v hao mn ti sn c nh
Biu ch o
31.12.200X
n v tnh: l.QQ ng
! 1 1
S d S kim
S^ d Xp li khon
Diu chnh d iu to n
31.12. S ci mc
3.12.200X chnh a.l2.200X
200X-1
N C N C

Ti sn
c inh

Vn 325.100 461.100 fl) 15.000 446.100 (a) 429.100

'

phng 17.000 1

Phng 408.200 477.500 (8) (4) 96.000 298.200 298.200

tin vn 26.700
(9) 110.000
ti

Dng c 145.300 163.300 (10) 560 163.860 (a} 180.860

qun l 17.000

Cng 878.600 1.101.900 27.260 221,000 908.160 17.000 17.000 908.160

-ao mn
ti sn
c' inh

Vn 142.620 158.664 (2) 450 (3) 2.040 160.254 (b) 157.704

phng 2.550

124.620 165.990 (6 71,940 71.940

Phng 8.800
tin vn
ti (9)
85.250 1
Dng c 65.10C 95.400 (11) 308 95.70 (b]|| 98.258
qun l 2.55C
1
I
Cng 332.34C 420.054 94.500 2.34S 327.902 2.550 2.550| 327.902
BI GII CHNG XII

KIM TON N p h i t r
V VN CH S HU

12.1. (b)
12.2. (a)
12.3. (d)
12.4. (c)
12.5. (h)
12.7. Li nhun b nh hng bi hai nhn t l doanh thu v chi ph.
Li nhun b khai khng c th l do:
Doanh thu b khai khng thng dn n khon phi thu hay
tin cng b khai khng. Do sai phm ny thng khng
lin quan n n phi tr. Tuy nhin, trong mt s trng hp,
doanh th c th b khai khng do vic ghi nhn nhu^ng khon
doanh thu cha thc hin ca k sau; ng thi doanh thu cha
thc hin - l mt khon phi tr - s b ghi thiu.
Chi ph kliai thiu; chi ph ch yu trong doanh nghip sn xul-,
thng mi l gi vn hng bia. Gi vn hiig bn b khai thiu
c th do hng mua vo b khai thiu, iu ny lin cho N phi
tr cho nh cung cp cng b khai thiu. Ngoi ra, nhiig chi ph
khc nh tin lng nhn vin, tin in thoi, nc ... nu b
giu bt cng c Ih lm chu ]| phi tr b kliai thiu.
12.9. Kim ton vin Ln nn gi th xc nhii n phi tr n cng t.v
Phc Thin v lng hng mua trong k t cng ty ny ln. Nu c
sai phm khi ghi chp hng mua trong k c th nh hng trng
yu n s d ca ti khon N phi tr, Gi vn hiig bn trong
k v Li l.
Nu cng ty hch ton hiig tn kho theo phng php kim k
nh k v nu hng tn klio cui k c kim k ng, vic ghi
thiu mt khon n phi tr lm gi tr hng mua vo b khai
thiu, do gi vn hiig bn b khai thiu v li nhuii b kliai
khng (hay l b giu bt). Tuy nhin sai phm xay kling lm
sai lch s d hng tn klio trn Bng cn i k ton.
2 c;o Bi gii ching X II

Nu cng ty hch ton hng tn kho theo phng php khai

thng xuyn, vic ghi thiu mt khon n phi tr m cho
hng mua vo b khai thiu v s d hng tn kho cuii k b
khai thiu, nhng gi vn hng bn khng b nh hirig. Nu
cng ty khng iu chnh s sch k ton v s liu chih lch
gia s sch v kim k, do hng tn kho b khai thu nn
tng ti sn v n phi tr s b khai thiu.
. .
12 11
a) Vic la chn nh cung cp gi th xc nhn da tn n s d
ln ca cc khon n phi tr khng phi lun l biai php
hu hiu v hiu qu nht v:
Ch tha m n mc tiu hin hu ca nhng k h o n i phi
tr c gi th xc nhn.
C th tn ti Iihng khon n phi tr ln nhn; khng
c ghi chp, nn nu ch gi th xc nhn da tr:n s d
ln ca n phi tr c ghi chp, kim ton vii khng
th pht hin ra nhng klion khai thiu.
Vic la chn nh cung cp c s d ln gi th xc
nhn c th dn n vic b st nhng khon n )hi tr
c s d nh nhng s pht sinh trong k li ln. 3 pht
sinh trong k ny c th' c nh hng ln n ci-2 khon
mc khc trn Bng cn i k ton hay Bo co kt qu
kinh doanh. Nu c sai phm xy ra s nh hn; n s
pht sinh n phi tr trong k, t c th nh hng n
cc khon mc khc trn Bng cn i k ton ha} Bo co
kt qu kinh doanh
Khi chn la nli cuiig cp gi th xc Iihii, kim ton 'n nn;
Chn cc nh cung cp chnh v gi th xc n h n ,i s d
cui k c th khng ln.
Gi th xc nhn n nhng nh cung cp mi.
Gi th xc nhn cho khon n phi tr b t th.g, v d
n phi tr cho nhng mt hng tn kho cui k l a hn so
vi nng lc sn :^ut bnh thng, cc m t h!^ khng
ph hp vi mc ch kinh doanh ca cng ty rirn xc
nh xem n v c khai bo dy d cc khoii :hi tr,
hay c thi phng hng tn lcho v n phi tr hajkhng.'
b) Kim ton viii nn m rng c mu th xc nhn tro.g nhng
trng hp:
Bi gii chng K 25]

Kim sot ni b di vi khon n phi tr yu km.

Klii nh cung cp khng gi bng k cc ha n hng thng
v cng khng thc hin vic l chiu cng n vo cui thng.
Tnh n thi im kim ton, cng ty cha thanh ton khon
n phi tr cn tn trn bo co ti chnh i vi Iihiig nh
cung cp ch yu.
Mt s' nh cung cp c s d cui k nh trong khi s" pht
sinh trong k rt ln.
12.12. D kim ton vin ni b kim tra n h t k chi tin v cc
chng t c lin quan trc v sau ngy 31/12/200X, nhiig iu
ch m bo vic ghi nhn ng nhng khon chi cho nm
200X+1 v Iding c ngha l mi khon phi tr vo ngy
31/12/200X u c ghi nhn y vo s sch k ton
cng nh trn bo co ti chnh. Mt khc, nu mun s dng
cng vic ca kim ton vin ni b, kim ton vin c lp cn
phi thu tho bng chng v s thch hp ca cng vic ny
vi mc tiu kim ton ca mnh.
Tuy k ton trng ca cng ty xc nhn rng khng c khon n
phi tr no cha c ghi nhn, nhng iu ny cng khng th
lm gim kiii lng cng vic ca kim ton vin bi v:
i vi kim toa vin, tin cy i vi th xc nhn ca k
ton trng doanh nghip l thp, v
Kim ton vin phi lun c thi hoi nghi ngh nghip.
Do , kim toi vin T khng nn gim bt cc th tc kim
ton in quan i khon mc N phi tr.
12,17. Nhng th nghini ch tit dc thc hin l vi khon lic N
phi tr:
i vi tin lng ly k phi tr cng n h n vin, kim ton
vin cn thc hin cc th tc sau:
Kim tra biig lng (bao gm vic kim tra cc chng t lin
quan nh hp ng lao ng, th chm cng ...) m bo
tin lng c tnh ng v i chiu vi s d ca tin
lng phi tr c ghi nhn trn bo co ti chnh vo ngy
30/6/200X nhm xc nh xem n c c phn nh ng
trn bo co ti chnh khng. Cng vic kim tra ny c th
kt hp thc hin khi kim ton chi ph tin lng.
252 Bi gii. chng X

Kim tra vic chi tr cc khon tin lng ny cho nhn

vin sau ngy kt thc nin .
i vi khon phi tr cho n h cung cp v s hng mua
n hn nhiig cha nhn ha n vo ngy 30/6/200X, kim ton
vin thc hin cc th tc sau;
Xem hp ng mua bn {nu c).
Xem n t hng ca nhng m t hng ny.
Phiu bo gi ca nh cung cp.
Xem bo co Iihii hiig hoc phiu lip kho ca s hiig ny.
chiu s lng hng vi bin bn kim k hng tn klio
cui nm.
Kim tra xem cng ty nhn c cc ha n cho nhng
l hng ny cha bi v n thi im kim ton chng c
th v n cng ty.
12.18. xem xt nhng lguyn nhn dn n s thay i theo bi,
c bit l s d N phi tr n h cung cp, ta c:
Li gp = Doanh thu - Gi vn hng bn.
Li thun = Li gp - (Chi ph qun l doanh nghip + Chi ph
bn hng).
Nu doanh thu khng i, gi bn khng i tc l s liig hng
bn khng i. Do gi mua vo trong k khng i v s lng hiag
bn khng i nu gi vn hiig bn phi khng i. Th nhiig
cng ty li ghi nhn gi vn hiig bn nh hcfn nhiu so vi Iim
trc, ngha l c th cng ty ghi nhn sai gi vn hng bn.
Cng ty p dng phng php kim k nh k nn gi vn hng
bn c tnh nh sau;
Gi vn hng bn = S d kng tn kho du k + Gi tr iig Hi
vo trong k - s d hng tn kho cmi k
Cng thc trn cho thy nu s d hng tn kho u k v cui
k l ng, gi vn hng bn b nh hng bi lng (v gi tr)
hng mua trong k.
Nh vy sai phm c th l do cng ty ghi thiu nghip v
mua hng trong k (N Mua hng / C N phi tr) lm cho hng
mua vo trong k thiu, nn gi vn h n g bn v N phi tr b
khai thiu, ng thi lm cho li l b xuyn tc
B GII CHNG XIII

KIM TON THU NHP

V CHI PH

13.1. id)
13.2. (dj
13.3. (b)
13.4. (d)
13.5. (a)
13.6. Do phn ln khon mc trn Bo co kt qu kinh doanh c lin
quan cht ch vi cc khon mc trn Bng cn l k ton nn
kim ton vin thng kt hp kim tra ng thi cc khon mc
c lin quan. V d kim ton vin s dng ml lin h gia s d
ca hng tn kho vi gi vn hng bn nh sau:
Gi s kim tra tai mt doanh nghip thng mi hch ton hng
tn kho theo phng php kim k nh k, ta c:

Gi vn hng bn = S d hng tn kho u k + Gia tr hng

iiua troig k ~ S d hng ti kho cui k

kim tra s^ d cu^i k ca hng tn kho, ngoi th tc chng

kin kim k, kim ton vin cn kt hp kim tra hng mua
trong k. Lc ny, nu s" d hng tn kho u k c kim
ton nm trc tc gi vn hng bn cng c kim tra.
13.7. Mc ch ca d ton chi ph l kim sot chi ph nhin trnh
lng ph v t c li ch cao nht vi chi ph thp nht. D ton
thng thng c cc nh qun tr hoch nh cho tiig b phxi vo
u nm c tnh chi ph pht sinh trong nm k hoch. Plng
thng, tng b phn tin hnh i chiu gia chi ph thc t vi chi
ph d ton, nhm xc nh cc chnh lch (nu c), lp bo co gi
cho nh qun tr cp cao v gii thch cc chnh lch.
Tiih hiu qu ca th tc ny ph thuc vo vic s dng cc bo
co v x l nhng chnh lch gia chi ph thc t v d ton. V
254 ^, g i i ci ari X U

th, d ton cn c ph bin rng ri cho cc nhn vin trong

doanh nghip nhm to iu kin cho cc nhn vin thc thi.
Tm li, do b bo m t nn vic lp v s dng d ton cng ty
Thaiih Danh khng ng nguyn tc nu trn. Bi l cp di do
kling bit nn s kling th thc hin i chiu hiig thiig, kling
th lp bo co v cc khon chnh lch ... cho nn d ton s Uing
th pht huy tc dng kim sot, chi ph v cc b phii v nha vin
trc tip thc hin cng vic s khng bit khung gii hn ca chi
ph, cc hnh thc x l nu vi phm (V d nu s dng nguycn vt
liu vt nh mc, cng nhii c th b pht).
13.8. kim tra tn h trung thc v hp l ca chi ph bn hng v chi
ph qun l doanh nghip, kim ton vin cn thc hin cc bc:
thc hin th tc phn tch, kim tra cc chi ph c bit v cc
khon gim ph.
1. Thc h in th t c p h n tch, bao gm ba bc;
a) c tnh tng chi ph ca nm hin hnh da trn Iihng
hiu bit v tn h hnh kinh doanh ca khch hng, da vo
nh mc, s' liu nm trc hay s liu bnh qun ngnh,
cc d liu ti chnh hay phi ti chnh khc.
b) So snh s liu ca n v vi s liu c tnh.
c) Tin hnh iu tra nhiig khc bit gia s liu : tnh
vi s' liu ca n v.
Nu klic bit khng trng y, kim ton vin c th khng : tra
thm v chp nhn s liu ca n v. Ngc li, kim ton vii phi
tm hiu nguyn nhn ca s khc bit, nguyn nhn c th l:
Do kim ton vin cha xem xt h t cc kha cnh khi c
tn h chi ph.
Do on v sai st hay gian ln.
hiu nguyn nhn, trc tin kim ton vin tin hnh phng
vn nh qun l v s khc bit uy. Sau , kim ton vin cn
kim tra chi ti t nhng gii trn h ca Iih qun l v s kh: bit.
Kim ton vin c th kim tra chng t gc, hp ng hay ihn^
s sch c iin quan ...
Bi g i chng X I U 255

2, K im t r a m t s ch i p h c b i t, nh chi ph c s tin ln,

cc chi ph d xy ra sai phm nh nhng khoii hoa hng,
quiig co, tip khch nhiig chi ph c ni dung kling r
rng, cc chi ph c lin h vi cc bn lin quaii, chi ph nhng
thng c li l tiig giin bt thng. Kim ton vin cii Idm
tra chiig t gc ' xem cc chi ph ny c thc s xy ra khng?
3. K im t r a cc k h o n g im p h xem chng c th t s xy ra
v c c ghi nhn ng theo chun mc v ch k ton
hin h nh Iding?
13.9.
1. Mc dch ca th tc kim sot trn l nhm trn h vic bin
th tin bng cch ph chun v ghi chp s tin chi tr lng
ln hn thc t. V d nh khai khng nhn vin v ph chun
chi lng cho chnh cc nhn vin ny.
2. Th nghim kim sot:
Phng vn nh qun l v s phn nhim ny nhm mc
ch xem c s phn nhim thc s hay khng?
Phng vn ngi ph chun v ngi ghi chp v chc nng
ca h.
Kim tra ch k ca ngi ph chun.
Chn mu mt s thng trong nin, i chiu s chi ph
tin ing ca nhn vin vi bng lng c ph chun
xem ch ph tin lng c c ghi chp ng n da trn
s' liu c ph chun khng?
3. Th nghim c bn: Chn mu mt s nhn vin nhng b
phn c thu nhp cao (chim t trng ln trong tng tin
lng), nhng nhn vin ngh vic trong nm v chn ngu
nhin mt s^ nhn vin cc b phn khc nhau trong n v
v thc hin cc th tc sau:
Kim tra vic tnh ton bo him y t, bo him x hi,
kinh ph cng on, thu thu nhp c nhn v cc khon
khc trn biag lng: xem n v c tn h ton chnh xc
khng v c tun th ng cc quy nh v tin ng v
thu thu nhp c nhn hay khng?
l chiu tn, mc lng c bn, phc li, ph cp ... trn
bng lng vi hp ng lao ng, xem ch k ca ngi
256 Bi g i i chng X

lao ng, ngi s dng lao ng v cc iu khon trong

hp ng xc nh xem n v c tun th ng c quy
nh ny khiig?
i chiu s gi cng, ngy cng trn bng lng vi )iag
chm cng ca b phn s dng lao ng.
So snh tng tin ing trn bng lng vi s liu trn
phiu chi hoc sc tr liag.
Kim tra ch k ca cc nhn vin ny trn bng ln:.
Kim tra vic phn b tin lng vo chi ph kiiih d)anh
trong kv.
Kim tra Idion lng phi tr cho nhn vin vo cui nm
(hay nhng khon lng m nhn vin cha nhn).
13.12. Doanh thu ch c ghi nhn khi giao hng nhiig nhng ting
tixi ca bi cho thy:
Phiu xu^t kho s^ 749: giao hng ngy 01/01/200X+1 mng
ghi nhn doanh thu cho nm 200X. Nn phi iu clinh
gim doanh thu v n phi thu vo ngy 31/12/200X.
Phiu xut kho s 753: giao hng ngy 29/12/200X nhn[ ghi
nhn doanh thu vo nm 200X+1. Do cn iu chnh tng
doanh thu v n phi thu vo ngy 31/12/200X.
Bt ton iu chnh ngh i vi doanh thu v n phi thu
n v tnh: l.lOO
Bo co kt qu,
Bng cn di k ton
inh kiion kinh doanh
N C N c.
la - N Doanh thu 300,000
C K hon phi thu 300.000
ng thi ghi
Ib. N H ng tn kho 225.000
C Gi vn hng bn 225.000
iu chnh do kha s sa
1
2a- N Kiion phi thu 400.000
C Doanh thu 1 401000
iu ciini do kha s sai
2b. N Gi vn hng bn 300.000
C H ng tn kho 300.000
iu cini do kha s sai
BI GII CHNG XIV

CC DCH
V CA
DOANH NGHIP KIM t o n

14.1. (c)

14.2.

14.3. (d)

14.4. (d)

14.5. (a.)

14.6. (d)

14.7. (b)

14.8. (b)

14.9. Hp ng kim ton cho nhng mc ch c bit l nhng hp

ng nhm p ng lahu cu c bit ca khch hng, hoc cng
nhn nhng tnh cht c bit ca d liu c kiin tra.

Cc dng hp ng kim ton cho mc ch c bit;

Kirn ton bo co ti chnh c lp trn c s k ton khc.
Kim ton mt s' khon mc ca bo co ti chnh.
Kim ton tnh tun th cc iu khon ca hp ng.
lim ton cho bo co ti chiih tm tt.

14.10. Hp ng tng hp thng tin ti chnh l hp ng cung cp dch

v k ton, bao gm vic lp mt phn hoc ton b bo co ti
chnh, bo co ti chnh tng hp, bo co ti chnh hp nht
hoc vic thu thp, phn loi v tng hp cc thng tin ti chnh
258 g i chng xrv
khc. Khi thc hin cng vic ny, doanh nghip kim ton cn
c theo ti liu k ton v nhng gii trn h ca khch hng, s
dng cc nng lc k ton ch khng phi nng lc kim ton
nn h khng cung cp bt k s m bo no v cc thng tin
ti chnh c tng hp.

Trong klii hp ng sot xt bo co ti chnh l loi dch v

xc n hn c thc hin da trn cc bo co ti chnh ca
nhiig cfn v khng c yu cu kim ton, vi tin cy ch cn
m bo mc va phi nhiig vn p ng nhu cu ca
nhiig ngi s dng bo co ti chnh. Lc ny, kim ton vin
ch a ra s m bo di dng kling khng nh, tc mc
m bo thp hn so vi kin khng nh c a ra trong
kim ton bo co ti chnh.

14.11. Khi kim ton vin p h t hin n v khng chp hnh ng

chun mc v ch d k ton hin hnh, dn n b 3 co ti
chnh khng trung thc v hp l, ty theo mc Li hxig,
bo co kim ton cn m t s kin ny v nh kng nh
hng (nu c th) v ty theo mc trng yu, kim T.on vin
c th a ra kin ngoi tr hay khng chp nhn.

14.12.

a) Nu nh qun l cho T n g gi ph hp ng kim ton bo co

ti chnh qu cao v nu cc di tng s dng thng lin khng
cn s m bo mc cao, n h qun l c th chi dch v
sot xt bo co ti chnh. Tuy nhin, dch v sot xt ch cung
cp mc dm bo va phi.

b) N h qun l thng cn nhc gia nhu cu ca 'i tng s

dng thng tin vi gi ph ca tng loi dch v dc cng ty
kim ton cung cp la chn dch v cn thc hin.
Nu ngi s dng bo co ti chnh yu cu mi m
bo cao: Cng ty nn k hp ng kim ton bo co ti
chnh.
e Nu ngi s dng ch yu cu mc m bo /a phi:
Cng ty c th k hp ng sot xt bo co ti ch.nh.
Bi g i i chng XV 259

Nu ngi s dng ch yu cu c cung cp mt s^ thng

tin: Cng ty c th chn hp ng kim tra theo th tc
tha thun. Tuy nhin, lc ny cn lii l bo co kt qu
kim tra ch c cung cp cho nhng ngi cng tham
gia tha thun v hiu v cc th tc c thc hin.

14.13. Cu trn pht biu sai v dch v k toii bao gm nhiu loi dch
v c th klic nhau nh gi s k ton, soii tho bo co ti
chnh, t chc h thng k ton... i vi dch v tng hp thng tin
ti chnh, kim ton vin cn c vo ti liu k toii v gii trnh
ca ngi quii l tng hp thng tin ti chnh v khng a ra
bt k s m bo no v cc thng tin ti chnh c tng hp.

Trong Idii bo co kim ton cho nhng mc ch c bit

c cung cp cn c theo cc nhu cu c th ca khch hng, v
d kim ton bo co ti chnh c lp theo nhng c s k ton
klic... Theo VSA 800, ch c bn trng hp c xp vo loi
hnh ny bao gm;

a) Bo co ti chnh c p theo mt c s k ton khc vi

cc chun mc k ton Vit Nam hoc cc chun mc k ton
khc c Vit Nam chp nhn;

b) Cc ti khon hay chi tit ti kion, hoc mt s" khon mc

trong bo co ti chnh (c gi di y l b phn ca bo
co ti chah);

c) Tnh tun th cc iu lchon hp ng; v

d) Bo co ti chxih tm tt.

Nhng cuc kim ton ny u phi tun theo xihng quy nh

ca VSA 800 nhm cung cp mt s bo m hp l.
14.15.
Bo co ca kim ton vin ph thiu cc ni dung:

Nu v trch nhim ca n h qun l i vi bo co ti

chnh.
260 Bi. g i i chng XV

Nu trch nhim ca kim ton vin l a ra bo co

nhn xt v bo co ti chnh.

Nu cng vic lp k hoch v thc hin sot xt da trn

chun mc kii ton Irong ni dung sot xt.

Nu kim ton vin c sot xt bo co lu chuyn tin t.

Nu kim ton vin p dng th tc phn tch.

Trong phn cho kin, thiu cm t trung thc v hp l.

Khng cn a vo bo co ni dung Vic sot xt ca chng
ti bao gm vic ch kim tra cc s sch k ton nu thy cn
th i t.
Khng cn so snh vi dch v tng hp thng tin ti chnh.
oii cui: Trn c s cng vic sot xt ... c p dng uht
quii nn vit nh sau; Trn c s cng tc sot xt ca chng
ti, chng ti khng thy c s kiii no chng ti cho riig
bo co ti chnh km theo y kling phn nh trung thc v
hp l trn cc kha ciih trng yu ph hp vi chuxi mc k
ton Vit Nani (hoc chun mc k ton khc c Vit Nam
chp nhii) v cc quy nh php l c lin quan.

14.16.

Thiu st hoc khng ng Nhng ni dung cn iu chnh

- Khng cn nu cng vic - B on Gng vic tng hp thng

tng hp thng tin ti tin ti chnh l mt dch v ca k
chnh l dch v k ton. ton

- Khng cn nu th tc - B on nhiag chng ti cng

phn tch p dng tng p dng mt cht th t: phn
hp thng tin ti chnh. tch i vi cc d liu ti chnh.
1
Bi gii chng X V 261

Thiu st hoc khng ng Nhng ni dung cn iu chnh

Khng cn to s ch ca B on Nh gii thch trong

ngi c v s thay i phn ch thch 3, cng ty c thay
nguyn tc k ton trong i nguyn tc k ton hch
phn ch thch hay thuyt ton hng tn kho.
ininh bo co ti chnh.

Khng cn nu nhn xt. B on nhng iu khng lm

chng ti phi ch l chng c
sai st.

Thiu c s m kim ton Thm vo:Cn c vo cc thng

vin da vo tng tin do n h qun l cung cp
hp thng tin ti chnh.

Thiu cc bo co ti chnh Thm vo: chng ti lp Bng

c th m kim ton vin cn i k ton ca cng ty Ty
son tho cng nh Ninh vo ngy 31/12/OX, Bo co
ngy thng nm lp v tn kt qu hot ng kinh doanh, Bo
cng ty. co lu chuyn tin t v bn
Thuyt m inh bo co ti chnh ca
nin kt thc vo ngy trn
(bo co ti chnh km theo t
trang ... n tran g

Thiu on nu c s Thm vo: Vic lp bo co ti

thc hin hp ng dch v chnh ny c thc hin theo
son tho. chun mc k ton v Chun mc
kim ton s" 930 Dch v tng
hp thng tin ti chnh.

Thiu on ni v trch Thm on: Ban Gim c Cng

nhim ca n h qun l. ty Ty N inh l ngi chu trch
nhim v vic lp v trn h by cc
bo co ti chnh ny.
262 B i g i i chng X I V

Thiu st hoc khng ng Nhng ni dung cn iu chnh

- Thiu on ni v trch - Thm on: Trch nhim ca

nhim ca kim ton vin chng ti l gip Ban Gim c
v mc m bo. thc hin trch nhim ca mnh.
Bo co ti chnh ny l bo co
cha c kim ton, cng cha
c sot xt. Do , chng ti
khng a r a b t k kin m
bo no v cc bo co ny.
BI GII CHNG XV

KIM TON NI B V
KIM TON CA NH NC

15.1. (d)
15.2. (c)
15.3. (c)
15.4. (d)
15.5. (b)
15.6. Quy ch kim ton ni b ca Vit N am quy nh mt trong ba
chc nng ca kim ton vin ni b l chc nng xc nhn.
Chc nng ny c hiu l s xc n h n ch t lng, tin cy ca
thng tin kinh t, ti chnh ca bo co ti chnh, bo co k ton
qun tr trc khi trn h k duyt.
S xc n h n ny nhm phc v cho n h qun l ca n v (tc
ngi t chc v ch o kim ton ni b) ch khng phi cho t t
c cc l tng s dng bo co ca n v. Ngi qun l ca n
v l ngi chu trch nhim trc nhiig ngi s dng v cc
thng tin trn bo co ti chnh, cn kim ton vin ni b ch
chu trch nhim trc n h qun l.
im khc gia chc nng xc n hn ca kim ton vin ni b v
kim ton vin c lp l phm vi trch nhim ny, v khi thc
hin chc nng xc nhn, kim ton vin c lp s cung cp s
m bo hp l l V I bo co ti chnh c kim ton.
15.8. Mt s nhim v ca kim ton vin ni b khi tin h n h kim
ton hot ng, kim ton tun th, kim ton bo co ti chnh
v bo co k ton qun tr l:
a. Kim ton hot ng.
Kim tra tn h hiu qu ca hot ng sn xut kinh doanh
trong dn v.
264 Bi gii chng X V

Kim tra v nh gi s hu hiu ca cc b phn chc

nng v ca c n v trong vic hon thnh cc mc tiu
kinh doanh.
xut cc bin php ci tin nng cao s hu hiu v
tn h hiu qu trong hot ng ca n v.
b. Kim ton tun th.
Kim tra s tun th lut php, chnh sch ch qun l
ca N h nc.
Kim tra vic chp hnh cc quyt nh, quy ch :a Hi
ng qun tr v Ban gim c.
Kim tra vic chp hnh cc nguyn tc, chnh sch v
chun mc k ton t khu lp chng t, x l nghip v,
ghi chp n vic trnh by bo co v lu tr d liu k
ton.
Kim tra vic tun th cc quy trn h nghip v ca tng b
phn v ca h thng kim sot ni b trong n v.
c. Kim ton bo co ti chnh v bo co k ton qun tr
Kim tra v xc nhn tnh y v tin cy ca bo co
ti chnh, bo co k ton qun tr trc khi trih Ban
gim c k duyt.
Kim tra v nh gi cc bo co ti chnh, bo co k
ton qun tr, a ra cc kin ngh cn th it cm bo
tn h hp l v hiu qu cho hot ng sn xut k in i doanh
ca cfn v.
15.9. Vai tr v nhim v ca cc di tng (bao gm; Ban giim c,
Ban kim sot, kim ton vin ni b, kim ton vin c lp, cc
ah n vin khc trong dn v v cc i tng bn ngoi) a vi h
thng kim sot ni b trong n v nh sau:
a. Ban gim c:
Chu trch nhim th it lp v duy tr mt h thig kim
sot ni b hu hiu cho n v.
To ra sc thi chung ca n v, chi phi n thc kim
sot ca mi ngi trong n v.
B i g i i chng X V 265

L mt b phn quan trng ca h thng qun l v chu

trch nhim chung v vic thit lp v duy tr hot ng
kim sot trong n v. V d Gim c ph trch ti chnh
k ton ng vai tr trng tm trong vic th it k, thc
hin v gim st vic lp bo co ti chnh ca n v, xy
dng k hoch ngn sch, ngn nga v pht hin cc gian
ln, sai st trong vic lp cc bo co.
b. Ban kim sot;
P h t hin s lm quyn ca cc th n h vin Ban gim dc
nhm v hiu ha hot ng kim sot trong n v; pht
hin cc gian ln trong bo co ti chnh v a ra cc
bin php thch hp khc phc, x l.
c. Kim ton vin ni b:
Tin hnh kim ton theo k hoch c Hi ng qun
tr hoc Tng gim c ph duj't.
nh k nh gi s y v tn h hu hiu ca h thng
kim sot ni b ca n vi.
a ra ngh ci tin v nng cao hiu qu ca vic
kim sot.
d. Cc nhn vin khc trong n v:
Mi nhn vin trong n v phi nhn thc r trch nhim ca
mnh trong h thng kim sot ni b. H phi bo co cho cp
qun l cao hn v nhng hnh vi khng tun th quy nh
trong n v hoc nhng hnh vi vi phm php lut m h bit
c.

e. Kim ton vin c lp:

Trong qu trnh kim ton bo co ti chnh ca dn v, thng
qua cc th tc kim ton, kim ton vin c lp c th pht
hin ra nhng im yu km quan trng trong h thng kim
sot ni b v thng bo nhng pht hin ny di hnh thc
th qun l cho cp qun l ph hp trong cn v.
Tuy nhin, vic kim ton vin c lp tm hiu h thng kim
sot ni b ca n v l nhm phc v cho mc ch kim ton
bo co ti chnh, do kim ton vin c lp khng c trch
266 Bi gii chng X V

nhim phi a ra kin v s hu hiu ca h thng kim

sot ni b trong n v, cng nh khng th da vo s tm
hiu ca kim ton vin c lp p h t hin ra t t c hay a
s' nhng im yu km ca h thng kim sot ni b.
f. Cc i tng bn ngoi c lin quan:
Cc i tng bn ngoi n v nh ngn hng, ch n hay
cng ty bo him c th t ra nhng yu cu cn th it cho
vic th it lp cc th tc kim sot trong ni b n v. Tuy
nhin vai tr ca cc i tng bn ngoi ny ch l gim st
v khng mang tn h quyt nh trong cho vic th it lp v duy
tr mt h thng kim sot ni b trong n v (trch nhim
chnh vn thuc v nhng ngi trong n v).
15.10. Nhng im ging v khc nhau gia c quan Kim ton Nh
nc v kim ton ni b:
a. Nhng im ging nhau:
Ngoi kim ton bo co ti chnh, c quan kim ton nh
nc v kim ton ni b cn thc hin kim ton tun th
v kim ton hot ng.
.Ra i nhm tha mn yu cu ca ch th qun l nh
nh qun l doEinh nghip hay N h nc.
Thng qua cng tc kim ton, nghin cu xut cc kin
ngh nhm ngn nga h nh vi vi phm php lut, gian ln
hay s dng km hiu qu cc ngun lc, lng ph vn v
ti sn ca N h nc (l vi c quan Kim ton nh nc)
hoc ca n v (i vi kim ton ni b).
T chc thc hin k hoch kim ton hng nm v thc
hin nhim v kim ton theo yu cu ca Quc Hi, y
ban thng v quc hi, chnh ph, Th tng chnh ph
(i vi c quan Kim ton nh nc) hoc theo yu cu ca
Hi ng qun tr, Tng gim c ph duyt (i vi kim
ton ni b).
Quy trn h kim ton lun gm bn bc; Lp k hoch
kim ton, Thc hin kim ton, Bo co kim ton v
Theo di sau kim ton. Trong bc Theo di sau kim
ton c vai tr quan trng.
B i gioi ch ng X V 267

C mi tng ng ln gia h thng chun mc kim ton

N h nc ca Vit Nam v chun mc thc hnh ngh
nghip ca kim ton ni b v tn h c lp, kh nng
chuyn mn, s th n trng ng mc
b. Nhng im khc nhau:
im khc bit ln n h t gia c quan Kim ton nh nc
v kim ton ni b l kim ton nh nc c quy nh
cht ch bi lut php ca quc gia (Lut Ngn sch, Lut
Kim ton N h nc...) cn kim ton ni b thng l
khng.
Phm vi hot ng ca kim ton n h nc thng rng
hn nhiu so vi kim ton ni b.
15.11.

Cng vic Mc ch kim ton Ch th kim ton

a Kim tofn BCTC Kim ton li nc
b Kim ton tun th Kim ton ni b
c Kim ton hot ng Kim ton ni b
d Kim ton tun th T hanh tra ngn hng
Kim ton hot ng
e Kim ton nh nc
Kim ton tun th
f Kim ton hot dng Kim ton nh nc

g Kim ton tun th Kim ton ni b

 TI LIU THAM KHO
1. Kim ton, B mn Kim ton, Khoa K ton-Kim ton, i
hc Kinh tTP.HCM, NXB Lao ng X Hi, 2006.

2. Kim ton ni b - Khi nim v Quy trn h , V Hu c,

Nguyn Phan Quang v Dip Quc Huy, NXB Thng k, 1999.

3. John Wiley & Sons, Modern Auditing in Australia, Fourth

Edition, Jacaranda Wiley Ltd, 1996.

4. Principles of Auditing, W hittington & Pany, 13th ed,

McGrawHm, 2001

5. Auditing and assurance services, William P.Messier, Jr, 2nd

ed, McGrawHill, 2000.

6. Assurance & Auditing, Peter Schelluch, 2nd ed, Thomson,

2004.

7. Auditing and Assurance Services, Jack c. Robertson &

Timothy J. Louvvers, lO*'* Edition, 2002.

8. Modern Auditing in Australia, Gurdaxshan Singh Gill &

G raham w. p. C onsserat, 4^ Edition, 1996.

9. Theory and Practice of Australian Auditing, P.A.Gul, H.Y.Teoh

& B.H.Andrew, second edition, 1992.

10. Students manual of auditing, Chapman & Hall, 2-6 Boudary

row, 1997.

11. La vrication, une approche intgre, Abbyab, Chalala,

Martel, Rousseau, Lemon, 2003.