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Thuyt Trnh Kim Ton Hng Tn Kho

KIM TON HNG TN KHO TI CNG TY TNHH TM-DV NAM ANH


1. Lp k hoch Kim ton chu trnh hng tn kho 1.1. Chun b k hoch Kim ton Ban gim c nhn din l do kim ton ca Cng ty Nam Anh nh gi kh nng chp nhn kim ton. La chn i ng cn b kim ton vin ph hp hay b nhim ch nhim Kim ton v cc nhm tham gia Kim ton . Ban gim c k kt hp ng Kim ton vi khch hng. 1.2. Thu thp thn tin c s v khch hng Cng ty Nam Anh l Cng ty 100% vn trong nc hot ng trong lnh vc Thng mi - Dch v M Cao Su. Trong khon mc hng tn kho l mt khon mc quan trng trn bo co ti chnh c Kim ton vin ch trng khi thc hin Kim ton bo co ti chnh. Cng ty Nam Anh l Cng ty 100% vn trong nc, c thnh lp theo giy php u t s ngy ca u ban nhn nm k t ngy c ca Cng ty. dan thnh ph H Ch Minh. Thi gian hot ng l

cp giy php hot ng. Nm 2010 l nm hot ng th

Tr s ca Cng ty t ti 14/38 o Duy Anh, Phng 9, Qun Ph Nhun. Lnh vc hot ng ca Cng ty l dch v - thng mi M cao su Th trng tiu th ch yu l trong nc. Ban gim c gm Gim c Mai Thy Qunh v K ton trng . Mt s thng tin c s v hng tn kho, c im hng tn kho v cng tc bo qun hng tn kho ti Cng ty Thng tin v hng tn kho: Nguyn vt liu: M cao su nc c hch ton trn TK 152 NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho Thnh phm: Cao su c hch ton trn TK 155 Sn phm d dang: l m cao su cha qua s ch trong dy chuyn cha hon thnh c k ton hch ton trn TK 154 Hng ho:- TK 1561 :Mua m cao su qua s ch ca cc cty trong nc. - TK 1562: Mua m cao su qua s ch cAdntn Thanh Thy. c im cng tc bo qun hng tn kho: Mi loi Cao su c sp xp mt v tr nht nh trong kho. Nguyn vt liu sau khi c chuyn v Cng ty lm cc th tc cn thit cho vic nhp u c a vo kho bi quy nh. Ch nhng ngi lin quan mi c vo kho nh th kho, bo v kho, qun l phn xng gim c ti chnh. Hng ngy ca kho c kho v c bo v trng coi. 1.3. Thu thp thng tin v ngha v php l ca Cng ty Nam Anh 1.4. Th tc phn tch s b Qua phn tch s liu cho thy Tng ti sn lu ng v u t ngn hn tng ln hay gim xung v ch yu l do s tng ln ca khon mc gi. S bin ng hng tn kho l ln hay nh , thnh phm tn kho cui k bin ng nh th no. Do vy cn lm r nguyn nhn ca s bin ng. 1.5. nh gi tnh trng yu v ri ro Bng Phng php Kim ton mt s ti khon ch yu. Ti khon Hng tn kho. Ri ro c th xy ra C,E,A,V,O Phng php Kim ton Kim k, chn mu cc khon mc ch yu, tnh gi.

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho C-Tnh y E-Tnh hin hu A-Tnh chnh xc Xc nh mc trng yu: Kim ton vin tin hnh nh gi tnh trng yu qua ba bc l: c lng ban u v tnh trng yu Phn b c lng ban u v tnh trng yu cho cc b phn v c tnh sai s kt hp Phn b c lng ban u v tnh trng yu cho cc b phn theo t l 1.6. Tm hiu v h thng k ton v h thng kim sot ni b Mi trng h thng kim sot Cng ty Nam Anh c nh gi l c b my t chc tng i gn nh. Gim c Cng ty c trch nhim b tr sp xp c cu b my chuyn mn, t chc sn xut hp l, xy dng quy ch ni b thng nht phi hp hot ng qun l iu hnh v tc nghip tt cc nghip v c giao. K ton trng l ngi c chuyn mn nghip v. Ban gim c c nh gi l c nng lc nhng trong s qun l cha cht ch. Mi trng kim sot ca Cng ty c nh gi l cha tt. Vy ngng sai cho php l : 664 ng.v *80%=532 nghip v/12 thng. H thng k ton Phng k ton ti chnh ca x nghip c 03 nhn vin, trong c 01 k ton tng hp c bng i hc chuyn ngnh k ton, ti chnh h chnh quy v c 01 ngi c bng trung cp k ton hng tn kho, 01 k ton vin . V-Tnh nh gi O-Tnh s hu

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho K ton tng hp v hng tn kho: Theo di hng tn kho ca n v v nhn s liu t cc k ton phn hnh chuyn ti tng hp, phn b chi ph, tnh gi thnh sn phm v lm cc cng vic ghi chp tng hp s liu k ton. Hnh thc s k ton m n v p dng l hnh thc Chng t ghi s. Nguyn tc nh gi hng tn kho : theo gi mua Ph ng php tnh gia tr hng tn kho: thc t ch danh. Phng php hch ton hng tn kho: k khai thng xuyn Phng php lp d phng gim gi hng tn kho: Khng Ti kho phn nh nhp xut ca tng loi hng tn kho theo ch tiu s lng. Mi loi hng tn kho c ghi trn mt th kho. Th kho sp xp th kho theo m, chng loi v nhm. Khi c nhn cc chng t k ton, th kho kim tra tnh hp l, hp php v i chiu s vt liu thc t trn chng t phiu nhp, phiu xut ghi th kho. Cui cng tnh ra s tn trn th v chuyn chng t cho phng k ton ( c sp xp theo tng khon vt t, hng ha). Ti phng k ton ty theo tnh cht ca tng kho, tng loi mt hng, nh k t 3 n 5 ngy, k ton hng tn kho nhn chng t do th kho chuyn giao, kim tra li vic phn loi chng t, tnh hp l, hp l ca chng t. Sau k ton xc nhn ngay vo th kho ch khng lp phiu giao nhn chng t. K ton tin hnh nh khon chng t nhp, xut, phn loi ring ri tnh gi tr vo cc phiu. Cui thng, k ton kim tra ln na th kho v cc chng t k ton sau trc tip ghi vo s s d c ct khi lng v thnh tin. phc v cho cng tc k ton c hiu qu, ti x nghip xy dng mt h thng danh im hng tn kho kh y theo tng loi, nhm, kho v c s tng hp nhp, xut vt t, hng ha. * Hch ton tng hp. NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho Song song vi cng tc hch ton chi tit hng tn kho, k ton tng hp ghi chp, phn nh cc ch tiu gi tr trn cc ti khon, s k ton tng hp. Cc ti khon s dng ti cng ty theo quyt nh ca B Ti chnh v cng ty khng m thm ti khon no khc Cc th tc kim sot Kim ton vin quan st vic tch ly trch nhim trong vic thc hin cc chc nng ca chu trnh v ai l ngi thc hin cc chc nng trong nm ti chnh. Kim tra s tn ti ca phng thu mua c lp chuyn thc hin trch nhim mua tt c nguyn vt liu . Kim tra s tn ti ca phng nhn hng chuyn thc hin trch nhim nhn hng. Kim tra xem cc vt t hng ho c c kim sot v ct tr bi mt b phn kho c lp khng. Kim tra s kim sot trong vic xut gia cng vt t hng ho.

2. Thc hin Kim ton


2.1. Thc hin cc th nghim kim sot Kim ton vin tin hnh kim tra cc chng t gc nh cc phiu yu cu mua hng, phiu nhp kho, phiu xut kho, phiu yu cu s dng vt t xem cc chng t ny c lin tc, c y ch k ph duyt v cc yu t cn thit hay khng. Tin hnh phng vn cc nhn vin trong Cng ty v vic qun l vt liu v quy trnh tip nhn hng v c tr li rng khi tip nhn hng phi c bin bn kim nghim nhng trn thc t khi Kim ton vin kim tra mt s chng t gc th pht hin mt s chng t khng c bin bn kim nghim i km. NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho Qua iu tra phng vn Kim ton vin thy tng b phn kim k hng tn kho do n v lp m bo tnh c lp, c s tn ti ca bin bn kin k v c s i chiu vi k ton n v. Nghin cu h thng k ton ca n v Kim ton vin thy c s phn ly trch nhim cao gia th kho nhn vin k ton v ngi chu trch nhim k duyt. 2.2. Thc hin cc th tc phn tch Vic phn tch ny nhm pht hin ra s bin ng ca cc khon mc trn bo co ti chnh ca nm nay so vi nm trc. Gip Kim ton vin pht hin ra nhng nghi vn v kh nng hot ng lin tc ca khch hng v kh nng sai st trn bo co ti chnh. Bng s 1: Bng cn i k ton Ni dung I/ Ti sn A/ TSL 31/12/2009 31/12/2010 Chnh lch VN 78.995.118.203 79.231.287.080 Chnh lch (% ) 475.29 520.42

16.620.348.025 95.615.466.228 v 15.224.433.691 94.455.720.771

TNH 1/ Tin 8.245.800.233 81.022.048.916 72.776.248.683 882.59

2/ Cc khon phi 4.583.621.318 (33.352.076.189) thu 3/ Hng tn kho Nguyn vt liu chnh Thnh phm 44.610.415.486 46.136.248.258 30.24 1.525.832.772 46.131.725.871 (4.522.387) 46136248258 (4.522.387) 30.24 -

Chi ph sn xut 1.525.832.772 kinh doanh d

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho dang Hng ho tn kho D phng 4/ Ti sn lu ng khc B/ TSC v 1.395.914.334 1.159.745.457 (236.168.877) 879.579.602 654.022.173 (225.557429) -

TDH II/ NV 1/ N ngn hn 2/ VCSH 16.620.348.025 95.615.466.228 13.321.538.214 65.083.498.959 3.298.809.811 30.531.967.270 78.995.118.203 51.761.960.745 27.233.157.459 475.29 388.56 825.54

Bng s2: Bng kt qu hot ng sn xut kinh doanh Ch tiu Doanh thu Gi vn hng bn Li nhun gp Chi ph bn hng Chi ph qun l Doanh nghip 2009 2010 365.138.895.173 358.635.812.694 1.467.106.914 839.061.625

Bng 3: Bng phn tch mt s ch tiu Ch tiu Nm 2009 (%) 1. ( HTK/ TS). 100 2. ( HTK/ DT). 100 3. ( HTK/ GVHB). NHM 1 - Lp: LTK09 Nm 2010 (%) 48.25 12.63 12.86 48.25 12.63 12.86 Chnh lch (%)

Thuyt Trnh Kim Ton Hng Tn Kho 100 T l vng quay hng tn kho = Tng gi vn HTK/Tr gi bnh qun HTK Tr gi bnh qun HTK = SDHTK u k + SDHTK Cui k/ 2 NX: H s vng quay HTK ca k ny 1/15.05 qu chnh lch, ln hn nhiu vi k trc . iu ny c th c th c s bt thng, Kim ton vin phi tm hiu lm r. Trong trng hp h s vng quay HTK k ny sp x k trc cng cha chc tt, m cn so snh vi h s vng quay HTK BQ ngnh c kt lun ng n.Qua so snh h s bnh qun ngnh thy khng c s chnh lch qu ln, Kim ton vin thy rng nguyn nhn l do Kim ton vin c th s dng s kt hp t l vng quay hng tn kho vi t l li gp khi phn tch. Khi kt hp nh vy cho php KTV nh gi tnh hp l ca gi vn hng bn. T l li gp = Tng li gp/ Doanh thu=0.40% Nu t l li nhun qu thp hoc t l vng quay HTK qu cao so vi d kin ca KTV th c th do n v khch hng khai tng gi vn hng bn hoc khai gim hng tn kho. T s phn tch trn Kim ton vin thu c nhng bng chng cn thit v gip Kim ton vin nh hng c cc th tc kim tra chi tit i vi HTK cn thc hin. 2.3. Kim tra chi tit Sau khi k hoch Kim ton c hon thnh, trng on Kim ton s triu tp nhm Kim ton cng b K hoch trin khai, phn cng cng vic cho tng thnh vin, thi gian tin hnh v kt thc cng vic. Ty thuc vo mc ri ro ca tng khon mc m t tin hnh kim tra chi NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho tit cc mc khc nhau. Do mc pht sinh ln v tnh phc tp v nghip v nh hng nhiu n cc ch tiu quan trng trong Bo co ti chnh v cc tiu thc nh gi tnh hnh ti chnh ca Doanh nghip nh c cu ti sn, tc quay vng ca hng tn kho, tnh hnh s dng vn nn Kim ton chu trnh Hng tn kho l mt khu bt buc trong mi cuc Kim ton.

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho 2.3.1. Kim tra chi tit nghip v

S ci TK152

Bng tng hp NXT

S chi tit vt liu

Chng t gc

S ci TK153 Bng cn i k ton

S ci TK154 S ci TK155 S ci TK156 S ci TK khc

Bng phn b CCDC S cI TK 621,622,6 27 Bng THCP v tnh GTSP S ciTK632 Bng tng hp NXT S nht k chung S chi tit hng ho

Chng t gc Chng t gc

Chng t gc

Trong : : i chiu, kim tra tnh hp l v chnh xc ca php tnh v

chuyn s Trong Kim ton chi tit nghip v hng tn kho, Kim ton vin tin hnh chn mu kim tra. S lng nghip v c kim tra ty thuc vo mc ri ro ca cc ti khon c nh gi trong bn K hoch Kim ton tng qut. Kim ton Hng tn kho ti Cng ty Nam Anh, Kim ton vin tin hnh kim tra chi tit nghip v vi s lng ln theo K hoch ra. Cc nghip v c chn s tin hnh i chiu vi cc s sch chng t NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho lin quan, phng vn ngi thc hin cng vic k ton v k ton trng. Quy trnh i chiu, kim tra c m t qua s trn. Nhng ni dung c th thc hin kim tra chi tit nghip v c th hin qua cc giy t lm vic qua cc bc sau: 2.3.1.1. Kim tra s d trn cc ti khon hng tn kho Trong cng vic ny Kim ton vin ly s liu s Ci lm trng tm i chiu vi Bng cn i k ton, bng tng hp vt liu, s chi tit vt liu, Chng t ghi s. Hay ni mt cch khc, mc tiu ca cng vic ny l kim tra s khp ng gia cc s sch: s tng hp, s chi tit. Bng4: Cng ty TNHH Kim ton ABC Khch hng: Cty Nam Anh Nin k ton: 31/12/2010 Khon mc thc hin: Hng tn kho Cng vic: Kim tra s d
Khon mc 1/ NVL 2/ TP 3/CPSXKDDD 4/ HH 5/ DP GGHTK 01/01/2010 1.525.832.772 PS N 98.211.519.942 275.543.066.435 PS C 97.075.673.862 31/12/2010 1.135.846.080 1.525.832.772 275.543.066.435 1 2 3 4

Tham chiu: Ngi thc hin: Ngy thc hin:

Tng

1.525.832.772

373.754.586.377

97.075.673.862

46.131.725.871

Ghi ch: 1.i chiu khng khp vi s d cui k ca CPS 2.i chiu khng khp vi s d u k ca CKT v s d cui k ca CPS NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho 3.i chiu khng khp vi s d u k ca CPS 4.i chiu khng khp vi s d u k ca CPS i chiu khng khp vi bng cn i s pht sinh kim tra cng dn khng ng KL: S liu trn cc ti khon u k v cui k khng khp vi cc s sch bo co lin quan tng ng. Bng 5: Cng ty TNHH Kim ton ABC Tn khch hng: Cng ty Nam Anh Khon mc kim tra S ci TK 152 N 2.926.402.270 3.327.812.580 2.326.684.670 3.045.842.930 6.014.126.800 12.254.440.307 9.811.018.900 8.732.215.920 13.210.463.910 12.278.757.845 10.880.648.980 C 2.926.402.270 3.327.812.580 2.326.684.670 3.045.842.930 6.014.126.800 12.254.440.307 9.811.018.900 8.732.215.920 13.210.463.910 12.278.757.845 10.880.648.980 Tham chiu: Ngi thc hin Ghi ch

Thng 1 2 3 4 5 6 7 8 9 10 11

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho 12 Tng 13.403.104.830 98.211.519.942 12.267.258.750 97.075.673.862

tnh cng dn,kim tra v i chiu vi s liu pht sinh ca Tk621 khng khp vi bng CKT Kt lun: Vic tnh ton trn cc s ci TK 152, TK 621, Tng hp chi tit vt liu c tnh cng dn khng chnh xc. S liu trn TK 152 khng khp vi cc s sch lin quan. Tng t nh vy Kim ton vin cng thc hin i vi TK154. Tng s pht sinh N v pht sinh C ca TK154 trong bng CPS khng khp vi tng qut pht sinh ca TK 621, 627. i vi TK155, c nh du kim tra v phng php kim tra c tin hnh nh trn, song Kim ton vin khng ghi chp trn giy t lm vic. Kt qu thu c t vic kim tra s Ci TK154, TK155 cui k khng khp ng vi cc s sch lin quan. Lu ca Kim ton vin, qua Kim ton vin trn cho thy tng pht sinh N v tng pht sinh C trn TK 152, TK621, TK627 trong thng 6, 9, 12 tng t bin so vi cc thng khc trong nm. vn ny c K ton trng v Gim c gii thch c th l do trong cc thng ny c nhiu hp ng t hng v y l thi gian im nng v hng trong nm. Tuy vy c c cc bng chng xc ng Kim ton vin quyt nh tng s nghip v c kim tra pht sinh trong thng 6,9 v thng 12. 2.3.1.2. Kim tra tnh c thc ca nghip v pht sinh trn s sch Thc cht l kim tra cc chng t gc lin quan n nghip v . Trc tin Kim ton vin tin hnh chn mu, s nghip c chn da vo s hiu chng t hoc ni dung kinh t pht sinh hoc da vo quy m ca nghip v c ghi trn s Ci. Cng vic ny c thc hin i chiu ngc t s Ci xung Chng t ghi s v xung Chng t gc. Kim ton NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho chu trnh Hng tn kho ti Cng ty Nam Anh Kim ton vin chn mu theo s hiu chng t trn s Ci, vi nhng pht hin trn Kim ton vin quyt nh tng s nghip v c kim tra thng 6, 9, 12. kim tra s pht sinh trn TK154 u c tht, Kim ton vin da trn vic kim tra s pht sinh TK621 v TK 627. Kim tra pht sinh C trn ti khon 152 ng thi tha mn phn ln mc tiu cho pht sinh N trn ti khon 621 v ti khon 627 . Trn ti khon 627 bao gm nhiu loi chi ph khc nhau nh chi ph nguyn vt liu, chi ph nhn cng phn xng, chi ph khu hao ti sn c nh, chi ph mua ngoi v chi ph khc . i vi chi ph khu hao ti sn c nh kt qu c ly t Kim ton chu trnh Ti sn c nh cn chi ph mua ngoi v chi ph khc c Kim ton thc hin tng t nh trn. Bng6: Cng ty TNHH Kim ton ABC Tn khch hng: Cng ty Nam Anh Khon mc kim tra: Chi ph sn xut chung Chng t SH NT Ti khon i Ni dung kinh t ng N S tin C 331 331 331 331 331 331 331 Tham chiu: Ngi thc hin Ghi ch

Cty Sng B gia cng cao 627 su Cty Sng B gia cng cao su Cty Sng B gia cng cao su Cty Sng B gia cng cao su Cty Sng B gia cng cao su Cty Sng B gia cng cao su Cty Sng B gia cng cao su NHM 1 - Lp: LTK09 627 627 627 627 627 627

151.200.00 0 126.000.00 0

180.000.000 x 75.600.000

180.000.000 75.600.000 75.600.000

Thuyt Trnh Kim Ton Hng Tn Kho Mua nhn in ca Cty in 627 331 11.844.000 x

Nng Nghip Cty Sng B gia cng cao 627 331 226.800.000 su Cty Sng B gia cng cao 627 331 66.600.000 su Cty Tn Bin gia cng cao 627 331 9.300.600 x su Cty Sng B gia cng cao 627 331 36.000.000 su Cty Sng B gia cng cao 627 331 226.800.000 su Cty Sng B gia cng cao 627 331 226.800.000 su Cty Sng B gia cng cao 627 331 226.800.000 su Cty Sng B gia cng cao 627 331 151.200.000 su Cty Sng B gia cng cao 627 331 39.600.000 su Cty Sng B gia cng cao 627 331 234.909.840 su Cty Sng B gia cng cao 627 331 302.500.000 su Cty Sng B gia cng cao 627 331 87.500.000 su Cty Sng B gia cng cao 627 331 42.500.000 su Cty Sng B gia cng cao 627 331 420.041.404 su i chiu trn s ci TK 627 vi chng t gc v TK thanh ton nh: TK 112, 111, 331 x: khng c chng t gc. Kt lun: Nghip v ny c gii thch do mua ngoi khng phn nh ho n.Tuy nhin qua tm hiu th cho thy nghip v ny vn tn ti v s liu pht sinh l chnh xc. NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho 2.3.1.3. Cng vic tip theo c Kim ton vin thc hin kim tra tnh y , tnh chnh xc, tnh phn loi v tnh trnh by. Bng cch chn mu nghip v da trn s liu chng t ( nhp v xut) hoc da trn quy m nghip v i chiu vi cc chng t, s sch lin quan nhm tm ra cc sai phm trong qu trnh hch ton nh chi ph sn xut li c hch ton vo chi ph bn hng hay chi ph qun l Doanh nghip. i vi nghip v nhp mua vt t i chiu vi phiu ngh mua vt t c ph chun, s chi tit vt liu, s Chng t ghi s, s Ci TK 152 v i chiu vi cc ti khon thanh ton ( s chi tit TK111, TK112 ). Nghip v xut vt t c kim tra, i chiu chng t vi phiu yu cu lnh vt t ca cc b phn, s chi tit vt liu, Chng t ghi s, s Ci TK152 v cc s chi tit ti khon chu ph ( s ci TK 621, TK 627 ). i vi nghip v xut bn thnh phm bn c kim tra, i chiu vi vn n, hp ng t hng v cc s sch lin quan ( Chng t ghi s, s ci TK 155 ). Trong cng vic ny Kim ton vin rt ch trng chn nhng nghip st ngy kt thc nin v mt s nghip v xy ra u nin sau kim tra vi vic ghi chp trn s nhm tm hiu tnh ng k ca cc nghip v . Kt qu ca vic kim tra, i chiu trong kim tra chi tit nghip v ti Cng ty Nam Anh c th hin di y. kim tra cng tc hch ton cc nghip v nhp mua nguyn vt liu pht sinh c c ghi chp y vo cc s lin quan, ng n v s liu khng v ng k khng.

Bng7: Cng ty TNHH Kim ton ABC Tn khch hng: Cng Ty Nam Anh NHM 1 - Lp: LTK09 Tham chiu:

Thuyt Trnh Kim Ton Hng Tn Kho Khon mc kim tra: Nghip v xut nguyn ph liu
Chng t SH NT NT 01 NT 02 NT 03 NT 04 NT 05 NT 06 NT 07 NT 08 NT 09 NT 10 NT 11 NT 12 Ni dung kinh t

Ngi thc hin

TK i S tin Ghi ng ch SS TT S sch Thc t Xut m cao su i gia cng 621 621 2.2926.402.270 2.2926.402.270 Xut m cao su i gia cng Xut m cao su i gia cng Xut m cao su i gia cng Xut m cao su i gia cng Xut m cao su i gia cng Xut m cao su i gia cng Xut m cao su i gia cng Xut m cao su i gia cng Xut m cao su i gia cng Xut m cao su i gia cng Xut m cao su i gia cng 621 621 3.327.812.580 3.327.812.580 621 621 2.326.684.670 2.326.684.670 621 621 3.045.842.930 3.045.842.930 621 621 6.014.126.800 6.014.126.800 627 627 12.254.440.307 16.174.239.546 & 621 621 9.811.018.900 9.811.018.900 621 621 8.732..215.920 8.732..215.920 621 621 13.210.463.910 18.210.463.910 & 621 621 12.278.757.745 12.278.757.745 621 621 10.880.648.980 10.880.648.980 621 621 12.267.258.750 18.226.656.465 &

Du &:

Nghip v ny xy ra trong nm 2010 nhng li khng phn nh

vo Chng t ghi s. Qua iu tra cho thy nguyn nhn l do s nhm ln trong ghi chp v chp nhn iu chnh li cho ph hp vi k k ton ca n v. Bt ton iu chnh: N TK152: C TK 621: Kt lun: Cng vic ghi chp nghip v xut dng nguyn vt liu l chnh xc v s pht sinh NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho - m bo rng cc nghip v xut kho nguyn vt liu pht sinh u c ghi s v ng theo ti khon chu ph trn ct ti khon i ng ca Nht k chung v ng theo s ci ti khon . i nghip v xut kho thnh phm bn c hch ton vo s Nht k chung, s Ci TK 155 (hay m bo rng tng s pht sinh c ca TK 155 bao gm tt c cc nghip v xut thnh phm trong k). V tnh ng k c tun th. Giy Cng ty TNHH Kim ton ABC t lm vic Cng ty Nam Anh Tn khch hng:sau l th hin kt qu t c sau khi thc hin kim tra chi Tham chiu: tit nghip v xut nguyn v xut bn phm. Khon mc kim tra: Nghip vt liu, thnhthnh phm
Chng t -Tng SH NT SS TT

Ngi thc hin


Thc t ch

TK t nh dung kimt chi titi ng v xut S tin vt liuGhi nghip nguyn Ni vic kinh tra S sch

phn trn kim tra chi tit nghip v xut bn thnh phm cng c kim thc nin v chn mt s nghip v pht sinh nin sau) kim tra

tra tng t. Chn mt s nghip v (ch cc nghip v xy ra st ngy kt i chiu vi hp ng kinh t, vn n v cc s sch lin quan. Kt qu c thc hin qua bng di y.
Du : Bng tra vi cc chng t gc, s sch v khp ng kim 8 Kt lun: Sau khi kim tra 10 nghip v xut bn Bnh go v 14 nghip v xut bn Bnh bt m th cc nghip v c hon ton ng n, chnh xc v s pht sinh, ti khon i ng v ng k. (S tng t bin ca gi vn hng bn l hp l vi s tng ln ca chi ph nguyn vt liu)
Ho n BP 009 pht sinh ngy 31/12/2003 nhng trn s sch k ton li ghi vo ngy 14/02/2004, nh vy vi phm tnh ng k ca k ton

Bt ton iu chnh: N TK155: 97. 532. 000 C TK632: 97. 532. 000 i chiu khp ng gia ho n bn hng, hp ng mua hng, phiu xut kho v s sch k ton c lin quan.

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho 2.3.2. Kim tra chi tit s d Kim tra chi tit s d l cng vic chim rt nhiu thi gian trong Kim ton chu trnh hng tn kho. ng thi y l giai on quan trng nht, em li nhng bng chng c tin cy cao. Nhng cng vic Kim ton vin thc hin trong giai on ny thng bao gm: Kim k hng tn kho, kim tra tnh hp l ca chng t, kim tra quy trnh tnh gi hng tn kho v cui cng kim tra cc nghip v kinh t pht sinh c c ghi s khng. Mc tiu ca giai on ny l nhm m bo tnh c tht, tnh trn vn, tnh chnh xc, tnh nh gi, quyn v ngha v v tnh trnh by, c th: - S d hng tn kho c phn nh trn s sch l c biu hin bng hng tn kho thc t trong kho (Qua kim k xc nh) - Cc nghip v kinh t pht sinh u c phn nh trn s sch - Vic tnh ton s d ni chung v quy m ca cc nghip v pht sinh ni ring c tnh ton ng n. - S d hng tn kho trong kho l thuc quyn s hu ca Doanh nghip, n c phn nh trn s sch v c chng minh bng cc chng t gc hp l. - Cc khon mc hng tn kho c trnh by trung thc hp l theo quy nh ca ch k ton hin hnh. c c nhng bng chng tin cy m bo cho vic a ra kin ca mnh da trn cc mc tiu ny, trong cuc Kim ton hng tn kho Cng ty K Kim ton vin thc hin cc cng vic sau: 2.3.2.1. Kim k hng tn kho ca Cng ty Nam Anh

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho Cng vic ny thng c tin hnh vo lc khch hng thc hin kim k thc t hng tn kho vo cui nm hoc cui k k ton. Trong cuc Kim ton Hng tn kho, thng thng Kim ton vin thu nhp bng chng v tnh hin hu v tnh trng ca hng tn bng cch tham d vo cuc kim k kho ti Doanh nghip. Tr khi cng vic tham d vo cuc kim k l khng th. Trng hp ny, Cng ty Cng ty TNHH kim ton ABC tin hnh kim k mu mt s mt hng nu c s ng ca khch hng, tha mn tnh hin hu ca hng tn kho. Ngc li nu khch hng khng cho php kim k chn mu th Kim ton vin s tin hnh 1 s th tc khc hoc quyt nh a ra kin chp nhn ton phn v tnh hin hu ca hng tn kho. Tham d vo cuc kim k khng ch cho php Kim ton vin kim tra thc t hng tn kho m cn gip Kim ton vin quan st hot ng ca nhng th tc kim sot trong qu trnh kim k. T Kim ton vin thu nhp c nhng bng chng v tnh hiu lc ca s thit k v hot ng ca h thng kim sot ni b. S dng phng php kim k th Kim ton vin s thu nhp c nhng bng chng c tin cy cao. ng thi kt hp vi cc bng chng khc thu nhp c khi kim tra chi tit s sch chng t cho php Kim ton vin a ra kt lun ca mnh v s d cc khon mc hng tn kho c phn nh trn Bo co ti chnh. Cuc kim k hng tn kho c thng bo t trc. Cng tc tham d cuc kim k c KTV chun b v cc khu cng vic c tin hnh theo cc bc. 2.3.2.1.1. Tng hp s liu v hng tn kho ca Cng ty Nam Anh Cng vic ny c tin hnh trc khi kim k, cc s liu c Kim ton vin thu thp t cc s sch ca Cng ty Nam Anh . y l c s kim ton vin i chiu vi s hng tn trong kho.

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho Bng9: Bng tng hp NPL tn kho ngy 31/12/2001 ca Cng ty A
Kch thc ( cm ) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Bng nhm ghi Bng nhm ghi Bng nhm vng Bng nhm vng Bng nhm cam Bng nhm cam Bng nhm xanh Bng nhm xanh Bng nhm en Bng nhm en Ch ghi Ch cam Ch vng Ch nu Ch navy 2.5 5 2 2.5 2 2.5 2 2.5 2 2.5 n v tnh Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Cun Ghi ch

S TT

Tn NPL

S lng 116 86 157 117 123 110 126 137 101 123 650 1003 1148 127 245

Thnh tin 3.306.000 5.504.000 5.495.000 3.334.500 5.535.000 5.500.000 5.512.500 6.504.516 3.535.000 3.444.000 7.150.000 11.033.000 12.628.000 1.397.000 2.695.000 82.573.516

Tng cng s tn kho cui k

2.3.2.1.2. Tham gia quan st kim k: Trc khi tham kim k Kim ton vin lp k hoch kim k nhm xc nh cc cng vic s phi lm v a ra nhng lu cho qu trnh quan st cuc kim k ti Cng ty Nam Anh. Mt Kim ton vin cng hai tr l NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho Kim ton vin ca Cng ty Cng ty TNHH kim ton ABC c c n cng tham d kim k vo ngy 31/12/2010 cng vi i din ca ban gim c, th kho, k ton hng tn kho, nhn vin kim k. Cc Kim ton vin c trch nhim quan st, nh gi th tc kim k, v phn nh cc nhn nh ca kim ton vin trn cc giy t lm vic. 2.3.2.1.3. i chiu kt qu kim k vi Bng tng hp hng tn kho. Sau khi c kt qu kim k Kim ton vin i chiu vi s d hng tn kho c tng hp t s sch ca Cng ty v khi lng, phm cht v n gi thy c s chnh lch gia thc t v s sch. Kim ton vin a ra nhn nh v vic kim k ti Cng ty Nam Anh nh sau: " Cng ty Nam Anh tin hnh kim k mt cch nghim tc, cn thn, c i din ca Ban gim c tham gia, bo m mc tiu l hng tn kho ca Cng ty u c kim k ti ch, u c cn, o, m v ghi chp li trong bin bn kim k" Kt qu i chiu c ghi nhn nh sau - S lng bng nhm ghi kch thc 5 thc t kim k l 66 nhng trn s sch li ghi l 76 - S lng ch cam thc t l 988 nhng trn s sch li ghi l 1003 - S lng ch nu thc t l 100 nhng s sch ghi l 127 Bt ton iu chnh N TK 138:1.102.000 Bng nhm ghi:640.000 Ch cam :165.000 Ch nu :297.000 C TK152:1.102.000 2.3.2.2. Kim tra chi tit vic tnh gi xut nguyn vt liu Trong khun ny Kim ton vic phi thc hin kim tra k thut tnh gi nguyn vt liu xut dng thng qua phng vn v kim tra trn s chi NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho tit vt liu. Sau khi phng vn k ton vin v vic tnh gi xut ca cc nghip v xy ra trong k, Kim ton vin quan st thc hin ghi chp nghip v xut dng nguyn vt liu v chn mt s trang s trong s chi tit vt liu kim tra. Kt qu t c sau phng vn v quan st k ton vin thc hin l cch thc tnh gi ca k ton vin l tun theo nguyn tc quy nh ca Cng ty v ca ch Vit Nam. i vi vic kim tra trn s chi tit vt liu c th hin trong bng di y. V Cng ty K s dng phng php nhp trc xut trc nn Kim ton vin i chiu xut ca tng nghip v trn ct n gi trn ct tn vt t cui ngy trc . Mu s chi tit vt liu: Bng10: S chi tit vt liu M Nm 2004 Chng t SH NT Ni dung Nhp KL G TT KL Xut G TT KL Tn G TT

Kim ton vin tin hnh th tc tnh ton li gi vi mt s loi hng tn kho c chn i chiu vi kt qu tnh ton ca Doanh nghip trn bng tng hp X-N-T cho thy vic tnh gi ca Cng ty K l chnh xc hoc Kim ton vin c th ly kt qu t cc phn hnh khc c lin quan ti vic tnh gi.

3. Hon tt Kim ton v lp bo co Kim ton y l giai on cui ca cuc Kim ton tng hp kt qu m Kim ton vin thu thp c.Ch nhim Kim ton sot xt li ton b vn nh s lng bng chng Kim ton v cht lng ca nhng bng chng thu thp c , quy trnh Kim ton c tun th theo k hoch Kim ton lp hay khng, cc s kin pht sinh sau Kim ton, NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho thit k cc th tc Kim ton b sung cn thit trc khi kt thc Kim ton, tho lun vi ban gim c Cng ty khch hng thng nht v cc bt ton iu chnh. Cui cng sau khi xem xt thy cc bng chng thu c bo m c v tnh y v hiu lc ng thi ph hp vi nhn nh a ra v bo co ti chnh v hng tnkho th ch nhim Kim ton a ra kt lun Kim ton. Bng 11: CNG TY TNHH KIM TON ABC Khch hng: Cng ty Nam Anh Nin k ton: 31/12/2010 Bc cng vic Cc bt ton iu chnh -Bt ton iu chnh thi ht trong kim k N TK 138:1.102.000 Bng nhm ghi:640.000 Ch cam Ch nu :165.000 :297.000 Tham chiu Ngi thc hin Ngythc hin

C TK152:1.102.000 - Bt ton iu chnhhch ton sai nin k ton N TK155: 97. 532. 000 C TK632: 97. 532. 000
-

Bt ton iu chnh: N TK152:175.236.541 C TK 621: 175.236.541 Bng12

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho CNG TY TNHH KIM TON ABC Khch hng: CTY Nam Anh Nin k ton: 31/12/2010 Bc cng vic: Tham chiu: Ngi thc hin: Ngy thc hin:

Kt lun Kim ton Cng vic tin hnh Cng vic thc hin i vi hng tn kho tin hnh theo ng quy nh Cc vn pht sinh S d ti khon hng tn kho ch yu l nguyn vt liu v hng ho. Cc pht hin trong qu trnh kim ton c tm hiu v trao i vi cc bn lin quan. Cc chng t hch ton nhm nin cn tn ti v vi quy m ln. Cng tc qun l v mt vt cht hng tn kho v v mt s sch cn cha cht ch nn hng tn kho b thiu ht trong kim k. Kt lun Da vo kt qu cng vic thc hin, theo kin chng ti: . .

4. Cng vic sau Kim ton nh gi li ton b cng vic Kim ton . S nh gi c nhn nhn t hai pha c khch hng v bn thn Cng ty Kim ton. y l bc cui cng ca cuc Kim ton nhm rt kinh nghim, nng cao cht lng Kim ton trong nhng ln Kim ton sau. NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho - nh gi t pha khch hng: Sau khi pht hnh Bo co Kim ton v Th qun l, Cng ty u ch tip nhn cc kin, nh gi nhn xt ca khch hng i vi dch v m Cng ty cung cp trn c hai mt u im v nhc im. Khch hng s cho kin xem dch v Kim ton m Cng ty cung cp c hp l v thi gian, phng php lm vic, thi lm vic ca Kim ton vin, cuc Kim ton c gy tr ngi cho khch hng hay khng, cc dch v m Cng ty t vn tho mn nhu cu ca khch hng hay cha...i vi Cng ty K, sau khi hon thnh cuc Kim ton, phn hi t pha Ban Gim c Cng ty cho thy, Ban Gim c Cng ty nh gi cao kt qu lm vic v tinh thn trch nhim ca cc Kim ton vin v hon ton tn thnh vi cc nhn xt, kin ngh ca Kim ton vin v nh gi cuc Kim ton mang li hiu qu thit thc cho Cng ty trong cng tc qun l ti chnh k ton. - nh gi trong ni b Cng ty: Sau mi cuc Kim ton, Cng ty t chc mt cuc hp vi s tham gia ca nhm Kim ton v Ban gim c Cng ty nhm nh gi ton b cuc Kim ton trn cc mt: nh gi vic lp k hoch Kim ton, nh gi vic thc hin Kim ton, nhng vn cn tn ng, nhng vn cn lu , nh gi s hi lng ca khch hng, nh gi cht lng lm vic ca cc Kim ton vin. Ngoi ra, Cng ty cn nh gi ph Kim ton v cc vn lin quan khc kt lun c nn tip tc Kim ton cho khch hng ln sau na khng. i vi Cng ty K, trng nhm Kim ton nhc nh cc Kim ton vin cn khc phc nhng hn ch khch quan v ch quan ca khch hng hon thnh cuc Kim ton ng thi hn, trnh tnh trng vt qu ngy tho thun trong Hp ng Kim ton. Bc ny khng c th hin trn giy t lm vic ca Kim ton vin. - Gi mi quan h thng xuyn vi khch hng: Sau Kim ton, cng vic gi mi quan h thng xuyn vi khch hng cng c Cng ty tin hnh thng xuyn nhm mc ch duy tr v gi uy tn vi nhng khch hng truyn thng. Cng vic ny c thc hin di nhiu hnh thc NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho khc nhau nh in thoi, th, fax...Cng ty cng thng xuyn thu thp nhng thng tin v khch hng v cung cp min ph ti cc khch hng cc quy nh mi v k ton, Kim ton, thu. Chnh nh bit coi trng vic gi quan h thng xuyn vi khch hng nn gip Cng ty c c mt s lng khch hng tng i ln ch sau hn 2 nm hot ng.

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho

DANH MC CC T VIT TT
1. BCKT 2. BCTC 3. CTKT 4. SXC 5. ATC 6. VAT 7. HTKSNB 8. HTKS 9. HTKT 10.NCTT 11.KHKTTT 12.KTV 13.THCP 14.TK 15.HGB 16. KCCP 17.GTGT : : : : : : : : : : : : : : : : : Bo co Kim ton Bo co ti chnh Chng trnh Kim ton Sn xut chung Cng ty c phn Kim ton - T vn thu Thu gi tr gia tng H thng kim sot ni b H thng kim sot H thng k ton Nhn cng trc tip K hoch Kim ton tng th Kim ton vin Tp hp chi ph Ti khon Hng gi bn Kt chuyn chi ph Gi tr gia tng

Bng ph lc chng trnh kim ton hng tn kho Tm hiu h thng kim sot ni b TT Cc vn cn tm hiu Tr li Tham chiu 1 c im sn xut kinh doanh ca n v lin quan n hng tn kho NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho c im v tnh cht ho l ca cc loi hng tn kho 2 3 S lng kho hng a ch tng kho Tm hiu v qu trnh nhp hng: c t trnh ca b phn mua hng khng, t trnh c c lnh o ph duyt khng, c c cc cn b am hiu v hng ho nh gi khi mua v khi nhp kho khng, yu cu tham kho th trng l gi mua hp l 4 V quy trnh xut hng: c t trnh, lnh xut hng khng, lnh xut c c lnh o ph duyt khng, i vi vt t n v thc hin xut theo nhu cu thc t hay theo nh mc tiu hao vt t. 5 Tm hiu quy trnh lun chuyn chng t theo di hng tn kho c tun theo cc quy nh hin hnh ca nh nc khng. 6 Kho st ti xng sn xut v chi ph sn xut: C b phn theo di qu trnh sn xut ti phn xng, xem xt cc bin bn ca b phn kim sot cht lng, xem xt qui trnh v th tc kim k sm phmv nh gi sn phm d dang. 7 Kim sot qu trnh bo qun hng tn kho: Xem xt cc qui nh ca n v v bo qun v bo v hng ho, vt t ti cc kho tng, bn bi, xng sn xut i vi cc vt t NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho c gi tr ln, c tnh cht l ho ring, n v c bin php bo v v bo qun khng, c s kim sot ca cc c quan chc nng t bn ngoi khng. 8 Kim sot qu trnh hng gi bn: n v c cc qui nh ni b kim sot gi tr v s lng hng gi bn khng, c c theo di chi tit theo tng ca hng khng, i l khng? 9 Kho st h thng s sch v chng t k ton: c c m v lu tr ng qui nh khng, c c i chiu thng xuyn gia k ton vt t v th kho khng? 10 Phng php xc nh gi nhp kho, xut kho. Chnh sch lp d phng.

Th tc phn tch. Ni dung TV Phn tch, so snh s d hng tn kho ca nm trc vi nm nay, c cu s d tng loi hng tn kho. Tnh ton v phn tch t trng hng tn kho trn tng ti sn, trn doanh thu v trn gi vn ri so snh bin ng gia cc k. Xc nh nguyn nhn bin ng ln nh: ng sn phm, thay NHM 1 - Lp: LTK09 K Tham chiu

Thuyt Trnh Kim Ton Hng Tn Kho i nh mc d tr hng tn kho Phn tch nh gi c th khon mc sn phm d dang, xc nh t trng trong tng s hng tn kho. nh gi tnh cht ph hp ca khon mc ny.

Kim tra chi tit. Tham chiu. Ngi thc hin.

Chng trnh lm vic. 1/ - i chiu s liu (s d u k, cui k, s pht sinh trong k). Gia bn cn i k ton, bn cn i s pht sinh vi s ci ti khon, bo co ti chnh nm trc ( c Kim ton hoc c quan c thm quyn ph duyt), bin bn kim k. Gia s ci ti khon vi s chi tit, bng tng hp nhp - xut - tn hng tn kho. 2/ Kim tra chi tit: A/ - i vi ti khon 152, 153. A.1/ - Lp bn tng hp (hoc lit k) cc quan h i ng ti khon. A.2/ - Lp mu chn kim tra chng t Vi cc i ng ln phi kim tra k ni dung v 100% chng t gc i km. T phn tch s bin ng s d cui cc thng NHM 1 - Lp: LTK09

Ngy.

Thuyt Trnh Kim Ton Hng Tn Kho trn, kim tra chng t cc thng c pht sinh ln. Cc phiu nhp, phiu xut ca cc loi vt t, cng c tn kho. A.3/ - Ni dung kim tra. Tnh nht qun trong vic tnh gi vt t nhp xut. i chiu vi th kho v kim tra xem k ton c ghi chp y , kp thi cc ngip v nhp, xut vt t. Kim tra tnh hp php, hp l v y ca chng t nhp kho. Kim tra tnh chnh xc gia s k ton v chng t pht sinh. So snh thc t tiu th vi nh mc tiu hao vt t (nu c). Bin bn kim k: Nu khng c iu kin tham gia kim k thc t ti n v, Kim ton vin cn thu thp c cc bng chng v tin hnh kim k ti n v nh: quyt nh thnh lp ban kim k, cc cn b trong ban tin hnh kim k thc t, cn b kim k am hiu v vt t. Kim tra tnh hp l ca mu chn, xem xt kh nng m rng mu chn. B/ - i vi TK 155: Cc bc kim tra chi tit c tin hnh tng t i vi TK 152, 153. NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho Tuy nhin cn lu : Quy trnh xut kho thnh phm ti n v: c qui nh v thc hin nh th no? Gi xut kho: phng php tnh, phng php ny c ph hp vi hot ng kinh doanh thc t ti n v khng, c nht qun khng? i chiu sn lng xut kho vi vic hch ton doanh thu, gi vn: c ph hp, chnh xc khng? C/ - i chiu TK156. Cc bc kim tra chi tit c tin hnh tng t i vi TK 152, 153. Tuy nhin cn lu : Cc ln xut bn cui cng c ph hp vi cc ho n ghi nhn doanh thu khng? D/ - i vi TK 157: Ti khon ny cn c qun l nh mt ti khon cng n phi thu, do cn l : Kim tra cc hp ng i l hoc nhn hng gi bn. Kim tra vic hch ton v theo di chi tit theo tng i tng (i l, ca hng hoc cc c s gi bn khc). Kim tra v i chiu s liu vi xc nhn ca cc i tng ny v lng hng bn gi. NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho E/ - i vi TK 154: Lp biu quan h i ng ti khon. Nu c i ng bt thng cn kim tra k ni dung chi tit v cc chng t km theo. Lp bng theo di s bin ng theo tng thng v phn tch s bin ng gia cc thng, tm hiu r nguyn nhn ca s bt thng (do gi c th trng hay do cc nguyn nhn khc). Tm hiu phng php tnh gi thnh sn phm ti n v c ph hp vi m hnh t chc sn xut khng, c nht qun trong k khng. Tm hiu qui trnh sn xut sn phm v m hnh t chc sn xut ca n v, t rt ra kt lun v cc vn : + i tng tp hp chi ph v i tng tnh gi thnh, ch ph no c tp hp trc tip, chi ph no c phn b. + Phng php tp hp chi ph v phng

php tnh gi thnh. + Nguyn tc nh gi sn phm d dang cui k, nguyn tc ny c hp l v nht qun khng? F/ - i vi TK 159: Kim tra c s ca vic trch lp d phng gim gi hng tn kho ti n v. Kim tra vic thc hin trch lp d phng v NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho x l cc khon d phng c ng cc qui nh hin hnh khng? 3.2/ - Xem xt cc Bin bn kim tra ca cc on thanh tra ti cc n v, cc bin bn kim tra thng xuyn hoc bt thng ca cc cn b k thut ti n v. 3.3/ - i chiu vi cc phn hnh Kim ton khc c lin quan. 4/ Kim tra v hon thin giy lm vic. Bng ph lc: K hoch Kim ton 1.Ni dung v thi gian thc hin Kim ton. - T / /-/ /. - Thc hin Kim ton ti vn phng Cng ty. - Kim ton chu trnh hng tn kho. Ni dung.

- T ngy //-//.

- Hon thin file Kim ton. - Tp hp s liu v lp d tho bo co Kim ton.

- T ngy //-//. - T ngy //-//.

- Gi d tho bo co Kim ton. - Tho lun v thng nht s liu trn Bo co Kim ton. - Pht hnh bo co Kim ton chnh

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho - Mt ngy sau khi nhn. thc.

- kin cui cng ca khch hng v Bo co Kim ton. 2. Nhm Kim ton v phn cng cng vic. a. Nhm Kim ton: - L Thnh Cng. Gim c. Ch nhim Kim ton. - on Th Ka. - Trn Thu Giang. - Nguyn Th Thanh Nhn. b. Phn cng cng vic: - Kim sot chung. + Sot xt h s Km ton, kim sot cht lng cuc Kim ton. + Kim tra tho lun vi nhm Kim ton v cc vn sai st hay ri ro pht sinh. + Tho lun v thng nht on Th Ka. vi khch hng v bo co ti chnh c Kim ton. + Pht hnh bo co Kim ton, ph trch thc hin vic NHM 1 - Lp: LTK09 Thu Giang, Thanh Nhn. on Th Ka. L Thnh Cng. Kim ton vin. Kim ton vin. Ngi thc hin.

Thuyt Trnh Kim Ton Hng Tn Kho Kim ton. Thu Giang.

- Ph trch vic thc hin on Th Ka. Kim ton. + Lp k hoch Kim ton. + Tm hiu v nh gi tnh hnh hot ng ca khch hng, h thng kim sot ni b ca khch hng. + Kim sot qu trnh thc hin Kim ton trc khi trnh gim c. + Tng hp kt qu Kim on Th Ka. ton. + Lp d tho bo co Kim ton. + Tho lun vi nhm Kim ton v cc vn sai st hay ri Thanh Nhn. ro ca khch hng. + Tho lun v thng nht vi khch hng v cc vn trn. + Pht hnh bo co Kim ton. - Kim ton cc phn hnh chi tit. Thu Giang. Thu Giang, Thanh Nhn. L Thnh Cng. Thu Giang, Thanh Nhn. on Th Ka.

NHM 1 - Lp: LTK09

Thuyt Trnh Kim Ton Hng Tn Kho + Chu trnh hng tn kho. Thu Giang.

Ph duyt bi. Gim c. Ngy: //-//.

Trn Thu Giang.

Ngy: //- //.

NHM 1 - Lp: LTK09