MC LC

LI NI UBng chng kim ton cc ti liu, thng tin k ton, m kim ton vin thu thp lin quan n cuc kim ton l c s cho kin ca mnh. C th ni bng chng kim ton l yu t quyt nh n thnh cng ca cuc kim ton. Trong th k mi khi k nguyn kim ton ang m rng v pht trin th vic nng cao cht lng cuc kim ton l mt yu t hng u ca cc cng ty kim ton, khi cng ty kim ton mi c th to th ng cho mnh, to tin cy vi khch hng trn thng trng. Mun lm c iu th vic nng cao cht lng bng chng l mt iu tt yu. Nhng mun nng cao cht lng bng chng kim ton th lm sao cho hiu qu kim ton t c mc tt nht. Cht lng bng chng tng m chi ph tng khng hp l, cuc kim ton c th trnh c ri ro kim ton nhng liu cng ty kim ton c th trnh c ri ro hot ng, liu cng ty c th nng cao cht lng kim ton khi chi ph qu ln. Vi tm quan trng ca bng chng kim ton,c s hng dn tn tnh ca thy gio Trn Mnh Dng gip em hon thnh bo co n ti: K thut thu thp bng chng kim ton trong kim ton ti chnh

1

PHN I L LUN CHUNG V BNG CHNG KIM TON V K THUT THU THP BNG CHNG TRONG KIM TON TI CHNH1.1 Khi nim v vai tr ca bng chng kim ton 1.1.1 Khi nim Theo Chun mc Kim ton s 500: Bng chng kim ton l tt c cc s liu, thng tin m cc kim ton vin thu thp c lin quan n cuc kim ton v da trn da trn thng tin ny kim ton vin hnh thnh nn kin ca mnh. Theo khi nim ny bng chng kim ton bao gm c thng tin nhn chng v vt chng m kim ton vin thu thp lm c s cho nhn xt ca mnh v Bo co ti chnh ca mnh c kim ton. Khi nim ny cng ch r c tnh c bn ca bng chng v mi quan h ca bng chng vi kt lun kim ton. Cng theo Chun mc Kim ton s 500: Bng chng kim ton bao gm tt c cc ti liu, chng t, s sch k ton, bo co ti chnh v cc ti liu, thng tin t nhng ngun khc. Theo bng chng c th l nhng thng tin bng vn bn, thng tin bng li ni, cc chng t s sch, cc bin bn kim k, giy xc nhn ca khc hng 1.1.2. ngha v vai tr ca bng chng kim ton Bng chng c ngha rt quan trng trong vic a ra kin, quyt nh ca kim ton vin v hot ng kim ton, n l c s v l mt trong nhng yu t quyt nh chnh xc v ri do trong kin ca kim ton vin. T c th thy s thnh cng cuc kim ton ph thuc trc ht vo vic thu thp v sau nh gi bng chng ca kim ton vin. Mt khi kim ton vin khng thu thp y v nh gi ng cc cc bng chng2

thch hp th kim ton vin kh c th a ra mt nhn nh chnh xc v i tng cn kim ton. Chun mc Kim ton s 500 c quy nh: Kim ton vin v cng ty kim ton phi thu thp y cc bng chng kim ton thch hp lm c s a ra kin ca mnh v Bo co ti chnh ca n v c kim ton. Thng qua ta c th thy mt ngha rt quan trng i vi cc t chc kim ton c lp, cc c quan c quan kim ton nh nc hoc c quan php l, bng chng kim ton cn l c s gim st nh gi cht lng hot ng ca kim ton vin trong qu trnh thc hin kim ton. Vic gim st ny c th do nh qun l tin hnh i vi cc kim ton vin thc hin kim ton hoc c th do c quan t php tin hnh i vi ch th kim ton ni chung ( Trong trng hp xy ra kin tng i vi kim ton vin hay cng ty kim ton). 1.2 Phn loi bng chng kim ton Mi loi bng chng c tin cy khc nhau, mc tin cy ca bng chng l yu t tin cy thu thp bng chng s dng chng mt cch tt nht v hp l nht. tin cy c th ph thuc vo ngun gc ( bn trong hay ngoi doanh nghip ); hnh thc ( hnh nh, ti liu hoc li ni ) v tng trng hp c th. gip kim ton vin xc nh tin cy mt cch hp l nhm thu thp s dng bng chng thun li. Th vic phn loi bng chng l ht sc quan trng, n gip kim ton vin c th tm c nhng bng chng c tin cy cao nhm gim bt nhng ri ro kim ton cng nh gim bt chi ph kim ton. Vic phn loi c th tin hnh theo cc cch sau: 1.2.1 Phn loi bng chng theo ngun gc hnh thnh: Phn loi da theo ngun gc ca thng tin, ti liu c lin quan n Bo co ti chnh m kim ton vin thu thp c trong qu trnh kim ton.3

Trong cch phn loi ny bng chng c chia thnh cc loi: 1.2.1.1 Bng chng do khch th kim ton pht hnh v lun chuyn ni b : Nh Bng chm cng, s thanh ton tin lng, s tng hp, s s d, s chi tit, phiu kim tra sn phm, vn nNgun gc bng chng ny chim mt s lng ln, kh ph bin v n v n cung cp vi tc nhanh, chi ph thp. Do bng chng ny c ngun gc t ni b doanh nghip, nn chng ch thc s c tin cy khi h thng kim sot ni b ca doanh nghip c hiu lc thc s, do vy tnh thuyt phc ca chng khng cao. 1.2.1.2 Bng chng do cc i tng khc pht hnh lu tr ti doanh nghip: Ho n bn hng, ho n mua hng, bin bn bn giao ti sn c nh Bng chng c thuyt phuc cao bi n c to t bn ngoi tuy nhin loi bng chng ny vn c kh nng, ty xo thm bt nh hng n tin cy ca kim ton i vi vi hot ng kim sot trong doanh nghip. 1.2.1.3 Bng chng do n v pht hnh nhng li lu chuyn bn ngoi: Nh u nhim chi ho, n bn hng y l dng bng chng c tnh thuyt phc cao v n c cung cp bi bn th ba ( tuy nhin n cn phi dm bo c tnh c lp ca ngi cung cp vi doanh nghip) 1.2.1.4 Bng chng do n v bn ngoi pht hnh v lu tr: Loi bng chngny thng thu thp bng phng php gi th xc nhn, mang tnh thuyt phc cao v n c thu thp trc tip bi kim ton vin ( tnh thuyt phc skhng cn nu kim ton vin khng kim sot c qu trnh gi th xc nhn ). N bao gm mt s loi nh: bng xc nhn n, bng xc nhn cc khon phi thu, xc nhn s d ti khon ca ngn hng4

1.2.1.5 Bng chng do kim ton vin trc tip khai thc v pht hin nh: T kim k kho, kim tra ti sn, quan st v hot ng ca kim sot ni by l loi bng chng c tin cy cao nht v n c thc hin trc tip bi kim ton vin. Song nhiu lc n cn mang tnh thi im ti lc kim tra ( nh kim k hng tn kho ph thuc vo tnh cht vt l ca chng theo tng thi im khc nhau m c nhng kt qu khc nhau ) 1.2.2 Phn loi bng chng theo tnh thuyt phc: 1.2.2.1 Bng chng c tnh thuyt phc hon ton: y l loi bng chng do kim ton vin thu thp bng cnh t kim k, nh gi v quan st. Bng chng ny thng c nh gi l khch quan, chnh xc v y . Da vo kin ny kim ton vin a ra kin chp nhn ton phn. 1.2.2.2 Bng chng thuyt phc tng phn nh: Bng chng thu c t phngvn cn phi phn tch v kim tra li, cc loi bng chng thng c mbo bi h thng kim sot ni b. Chng ch tht s c tnh thuyt phc khi b my kim sot ni b ca doanh nghip l thc s tn ti v c hiu lc.Da vo loi bng chng ny kim ton vin ch c th a ra kin chp nhn tng phn. 1.2.2.3 Bng chng khng c gi tr thuyt phc: L bng chng khng c gitr trong vic ra kin, quyt nh ca kim ton vin v vic kim ton.Bng chng c th do phng vn ngi qun l, ban qun tr. 1.2.3 Phn loi bng chng theo loi hnh bng chng tin cy cn c nh gi qua hnh thc ca bng chng, vi vic nh gi tin cy thng qua nguyn tc: Bng chng di dng vn bn, hnh nh ng tin cy hn bng chng ghi li t li ni. Vic phn loi bng chng theo loi hnh bng chng bao gm:5

1.2.3.1 Dng bng chng vt cht: Nh bn kim k hng tn kho, bin bn kim k ti sn c nh, hiu bit kim ton y l dng bng chng c tnh thuyt phc cao. 1.2.3.2 Dng bng chng ti liu: Bao gm ti liu k ton, s sch, chng t k ton, ghi chp b xung ca k ton, tnh ton ca kim ton vin Dng bng chng ny c mc tin cy cao tuy nhin mt s loi bng chng tin cy ca chng ph thuc vo tnh hiu lc ca b phn kim sot ni b. 1.2.3.3 Dng bng chng thu c t li ni: Thng c thu thp qua phng php phng vn n mang tnh thuyt phc khng cao, song li i hi li i hi s hiu bit ca ngi phng vn kh cao v am hiu vn cn phng vn. 1.3 Mc tiu kim ton vi vic thu thp bng chng kim ton. Theo Chun mc Kim ton Vit Nam s 200: Mc tiu ca kim ton bo co ti chnh l gip cho kim ton vin v cng ty kim ton a ra kin xc nhn rng bo co ti chnh c c lp trn c s chun mc v ch k ton hin hnh ( hoc c chp nhn ), c tun th php lut lin quan v c phn nh trung thc cc kha cnh trng yu hay khng? Vn bn Chun mc kim ton 1 ( SAS 1 ( AU 110 )): Mc tiu ca cuc kim tra bnh thng cc bo co ti chnh ca kim ton vin c lp l s trnh by mt nhn xt v mc trung thc m cc bo co ti chnh phn nh tnh hnh ti chnh, cc kt qu hot ng v s lu chuyn ng tin theo nguyn tc k ton tha nhn. Nh vy vic thu thp bng chng nhm nh gi tnh trung thc ca bo co ti chnh, chng c c lp trn mt c s chun mc v ch ban hnh hay khng v a ra mt bo co ti chnh thch hp. Ch khi vic thu thp bng chng y th kim ton vin mi c th a ra y kin v tnh trung thc v hp l ca bo co ti chnh.6

Mc tiu kim ton chung ca kim ton bo co ti chnh l nhn xt trung thc ca cc bo co ti chnh c kim ton. Cc mc tiu kim ton chung c chia lm hai loi c th l s hp l chung v cc mc tiu khc. Mc tiu v tnh hp l chung gip kim ton vin nh gi cc s d ti khon c hp l hay khng xt theo tt c cc thng tin m kim ton vin c v cng vic kinh doanh ca khch hng. Nu kim ton vin thy mc tiu v tnh hp l chung cha tho mn th tt yu phi xem xt n cc mc tiu khc. Mc tiu kim ton c th c t ra tng ng ca nh qun l n bao gm cc mc tiu sau: 1.3.1 Mc tiu hiu lc: L hng xc minh vo tnh c tht ca s tin trn khon mc c th xem mc tiu ny hng vo tnh ng n v ni dung kinh t ca cc khon mc trong quan h vi cc nghip v cc b phn hnh thnh khon mc . Nh vy mc tiu hiu lc l hng xc minh b xung vo s cam kt s tn ti hay xy ra ca nh qun l. 1.3.2 Mc tiu trn vn: Hng xc minh vo s y v thnh phn (ni dung) cu thnh s tin ghi trn khon mc.Mc tiu ny cng l phn b xung cho xc nhn v tnh chn vn ca nh qun l. 1.3.3 Mc tiu quyn v ngha v: n v c quyn s hu, quyn nh on lu di vi ti sn v c ngha v phi thanh ton vi cc khon cng n c trnh by trn Bo co ti chnh. Do vy kim ton vin cn phi kim tra ch quyn vi cc khon n phi tr cng nh phi xem c thc s l ngha v ca cng ty hay khng.7

1.3.4 Mc tiu nh gi: S nh gi ng tng s d tao thnh tng s d ti khon, k c tnh chnh sc v mt tnh ton, s nhn thc v cc mc gim ca gi tr rong c th thc hin c. Kim ton vin phi xc xc nh qua trnh tnh ton, tng cng lu k cc s liu trn Bo co ti chnh xem c chnh xc hay khng. 1.3.5 Mc tiu phn loi: L hng xem xt li vic xc nh cc b phn. nghip v c a vo ti khon cng vic vic sp xp cc ti khon trong Bo co ti chnh theo bn cht kinh t ca chng c th ch bng cc vn bn php l c th c hiu lc. 1.3.6 Mc tiu trnh by: Hng xc minh vo cch ghi v thuyt trnh cc s d ( hoc tng ti khon ) vo cc Bo co ti chnh. Thc hin mc tiu ny i hi kim ton vin th nghim chc chn tt c ti khon thuc Bng cn i ti sn v Bo co kt qu kinh doanh cng cc thng tin c lin quan c trnh by ng v thuyt minh r trong cc bng v cc gii trnh km theo.

8

Bng 1.1: Mi quan h gia cc kiu mu bng chng vi cc mc tiu kim ton STT 1 2 3 4 5 6 7 Kiu mu BC\Mc tiu KT Kim tra vt cht Xc nhn Xc minh ti liu Quan st Phng vn K thut tnh ton Phn tch * * * * Hiu lc * * * Trn vn * * * * * * * Quyn v ngha v nh gi * * * * * * * * * * * * * * Phn loi Trnh by CX s hc

10

1.4 Quyt nh v bng chng kim ton Thu c bng chng c gi tr v y l iu quan trng nu cng ty kim ton mun gim thiu ti a trch nhim php l v gi vng ting ting tt trong cng ng ngh nghip. Gi chi ph mc hp l gip cho cng ty sc cnh tranh v do gi khch hng, nu cng ty c ting v thc hin cng vic c cht lng. Bo co ti chnh bao gm tt c cc thng tin tng hp lin quan n ton b hot ng sn xut kinh doanh trong mt nin ti chnh c kim ton. Vi i tng kim ton rng nh vy, ch ph ca cuc kim tra v nh gi tt c cc bng chng l rt cao nhng hiu qu m cng ty kim ton t c li khng cao. C th kim ton vin khng th kim tra tt c cc phiu chi thanh ton, cc n t hng, cc ho n bn hng th lng thi gian Cc quyt nh v bng chng kim ton c a ra nhm gii quyt cho kim ton vin trong vic xc nh s lng bng chng thch hp phi tp hp tho mn cc yu t cu thnh cc Bo co ti chnh ca khch hng v ton b cc bo co phi c trnh by mt cch trung thc. Quyt nh ca kim ton vin v thu thp bng chng c th chia thnh bn loi sau:-

Nhng th thc kim ton no phi s dng Quy m mu no phi chn vi mt th thc nh Nhng khon mc c bit no phi chon t tng th

- Khi no hon thnh cc th thc 1.4.1 Nhng th thc kim ton cn p dng Th thc kim ton l hng dn chi tit v qu trnh thu thp mt bng chng kim ton c bit phi thu thp mt thi im no trong cuc mt kim ton. V d: hng dn v chi tit qu trnh thu thp bin bn kim k vt t tin ti kt, hay hng dn chi tit v thu thp bng so snh gia cc

11

chi phiu thanh ton vi cc khon chi tin mt, cc bt ton nht k hay chi tit trong chng t vn chuyn. Khi thit k cc th thc kim ton, thng phi sp xp chng theo th t trong nhng phng thc c th gip cho vic s dng chng nh hng dn trong sut cuc kim ton. V d:th thc kim ton i vi qu trnh thm tra cc khon chi tin mt: Ly s tin nht k chi tin mt so snh tn ngi c chi tin, s tin v ngy ghi trn chi phiu thanh ton vi s nht k chi tin mt. 1.4.2. Quy m mu cn chn i vi mt th thc nht nh Sau khi chn c th thc km ton, kim ton vin xc nh quy m mu. Theo chun mc kim ton Vit Nam s 530: Ly mu kim ton:L p dng cc th tc kim ton trn s phn t t hn 100% tng s phn t ca mt s d ti khon hay mt loi nghip v, sao cho mi phn t u c c hi chn. Ly mu s gip cho kim ton vin thu thp v nh gi bng chng kim ton v c trng ca cc phn t c chn, nhm hnh thnh hay cng c kt lun v tng th. Nh vy quy m mu c th l mt vi phn t hay tt c cc phn t trong tng th. Quy m mu chon theo th thc ny thay i gia cc cuc kim ton. 1.4.3 Nhng khon mc c bit cn chn t tng th Xc nh xong quy m mu chn cho tng th thc kim ton, kim ton vin cn phi xc nh cc khon mc c bit c bit kim tra. 1.4.4 Xc nh thi gian hon thnh cc th thc Vic xc nh thi gian ca th thc kim ton c th ngay t k k ton m Bo co ti chnh phn nh cha kt thc; hoc c th rt lu sau khi k k ton kt thc. Trong cuc kim ton cc bo co ti chnh, khch hn thng mun cuc kim ton hon thnh trong vng t mt n 3 thng sau khi nm kt thc.12

1.5 H s kim ton vi bng chng kim ton Theo chun mc kim ton Vit Nam s 230, h s kim ton l cc ti liu do kim ton vin lp, phn loi, s dng, v lu tr trong mt cuc kim ton. h s kim ton bao gm mi thng tin cn thit lin quan n cuc kim ton lm c s cho vic hnh thnh kin ca kim ton vin v chng minh rng cuc kim ton c thc hin theo ng chun mc kim ton Vit Nam ( hoc cc chun mc Quc t c chp nhn ) H s kim ton c chia lm hai loi: * H s kim ton nm * H s kim ton chung 1.5.1 H s kim ton chung L h s kim ton cha ng cc thng tin chung v khch hng lin quan ti hai hay nhiu cuc kim toan trong nhiu nm ti chnh ca mt khch hng. H s kim ton chung do thng mang tnh lch s hay mang tnh lin tc qua cc nm ti chnh. C th h s kim ton chung bao gm: + Tn v s hiu h s; ngy, thng lp v ngy, thng lu tr; + Cc thng tin chung v khch hng: - Cc ghi chp hoc bn sao cc ti liu php l, tho thun v bin bn quan trng: Quyt nh thnh lp, iu l cng ty, Giy php thnh lp (Giy php u t, Hp ng lin doanh ), ng k kinh doanh, b co, bin bn hi ng qun tr, hp Ban Gim c (Tn, a ch, chc nng v phm vi hot ng, c cu t chc); - Cc thng tin lin quan n mi trng kinh doanh, mi trng php lut c nh hng n hot ng kinh doanh ca khch hng; qu trnh pht trin ca khch hng; + Cc ti liu thu: Cc vn bn, ch thu ring trong lnh vc hoat ng ca khch hng c c quan thu cho php, cc ti liu v thc hin ngha v thu hng nm;13

+ Cc ti liu v nhn s: Cc quy nh v hp ng lao ng, cc quy nh ring ca khch hng v nhn s, Quy nh v qun l v s dung qu lng; + Cc ti liu v k ton: - Vn bn chp thun ch k ton c p dng ( nu c ); - Cc nguyn tc k ton p dng: Phng php xc nh gi tr hng tn kho, phng php tnh d phng + Cc hp ng tho thun vi bn th ba c hiu lc trong thi gian di (t nht hai nm ti chnh): Hp ng kim ton, hp ng cho thu, hp ng bo him, tho thun vay + Cc ti liu khc. H s kim ton chung cp nht hng nm khi c s thay i lin quan n cc ti liu cp trn y. 1.5.2 H s kim ton nm L h s kim ton cha ng thng tin khch hng ch lin quan n mt nm ti chnh. H s kim ton nm bao gm cc d liu p dng cho nm kim ton. Trong trng hp c t hai cng ty kim ton tr ln cng thc hin mt cuc kim ton th h s kim ton c lp theo s phn cng ca tng bn. to thnh cc b h s hon chnh lm c s sot xt, pht hnh bo co kim ton v lu tr h s, khi chun b kt thc cuc kim ton, mi bn phi sao chp cho nhau cc h s thuc phn cng vic ca cng ty mnh.

14

PHN II THC TRNG THU THP BNG CHNG KIM TON TI CNG TY KIM TON CPA - H NI2.1- Khi qut qu trnh hnh thnh v pht trin ca cng ty. Cng ty kim ton v k ton H Ni i vo hot ng ngy 28/01/1999 vi tn gi quc t l: "Hanoi Company Professional of Auditing and Accouting, Ltd", gi tt l "CPA H Ni". Cng ty kim ton v k ton H Ni c thnh lp theo quyt nh s 4010 GP/TLDN ngy 26/01/1999 ca UBND TP H Ni v B Ti chnh cp giy php hot ng. CPA- H Ni l cng ty kim ton chuyn nghip hp php u tin ca thnh ph H Ni hot ng trong cc lnh vc kim ton, t vn thu, t vn ti chnh k ton, t vn qun l. Bn cnh , CPA H Ni cn c quan h ngh nghip vi Hi k ton Vit Nam, cu lc b k ton trng v cc hng kim ton Vit Nam, Cu lc b k ton trng v cc hng kim ton ln nh KPMG. D n ca lin minh Chu u v k ton v kim ton EUROTAPVIET. Sau gn 10 nm hot ng, s lng khch hng tm kim vi cng ty ngy cng tng. Ring trong nm 2009, cng ty thu ht s lng, khch hng t 400 n 500 doanh nghip v trong nm 2010 s lng khch hng tng ln khong 500 n 600 trong s khch hng thng xuyn chim 20%. i tng khch hng ca cng ty thuc mi thnh phn doanh nghip trong nn kinh t quc dn. Trong : - Doanh nghip c vn u t nc ngoi chim: 50% - Doanh nghip nh nc: 10% - Cc cng ty lin doanh: 20% - D n cho Chnh ph cc nc v t chc quc t ti tr: 10%. - Cc Cng ty TNHH, cng ty c phn v cc cng ty hot ng theo lut doanh nghip ti Vit Nam: 10%.15

Khi thnh lp cng ty kim ton CPA -H Ni vi lc lng ban u l 7 sng lp vin. n nay, i ng cn b nhn vin trong cng ty ln n trn 50 ngi. Trnh chuyn mn ca cc nhn vin trong cng ty t 100% trnh i hc, trong gm: - Ban gim c: 2 ngi - Ch nhim kim ton: 3 ngi - Nhn vin chuyn nghip: 40 ngi - K s xy dng: 3 ngi - Phin dch: 1 ngi - K ton vin hnh chnh, bo v: 5 ngi - Cng tc vin: 6 ngi. 2.2- Cc dch v chnh ca cng ty. Sau khi i vo hot ng to iu kin thun li, gp phn lnh mnh ha tnh hnh ti chnh ca cc doanh nghip, gip doanh nghip t hiu qu cao trong hot ng sn xut kinh doanh cng nh gip doanh nghip thch ng c vi nhng bin ng ca nn kinh t th trng. Ban gim c cng ty kim ton CPA- H Ni mnh dn u t cung cp cc dch v vi nguyn tc hot ng l c lp, khch quan v b mt s liu ca khch hng, coi uy tn v cht lng hot ng l hng u, phc v khch hng mt cch nhanh nht, thun li nht. D thi gian hot ng ca cng ty cha lu nhng di s lnh o c trch nhim ca cng ty cng nh tinh thn nhit tnh vi trnh chuyn mn cao ca i ng cn b cng nhn vin trong cng ty nn cng ty kim ton CPA-H Ni v ang ngy cng khng nh c uy tn ca mnh thng qua cc dch v m Tng cng ty cung cp nh: - Dch v v kim ton: l dch v chim 80% trong s cc dch v m cng ty cung cp trong cc lnh vc nh: + Kim ton BCTC + Kim ton XDCB16

+ Kim ton BCTC cc d n do Chnh ph v t chc quc t ti tr. + Kim ton BCTC ca cc DN. + Kim ton hot ng, kim ton tun th... - Dch v t vn ti chnh - k ton: p ng nhu cu ca cc nh qun l doanh nghip l c c s thun li trong kinh doanh v sc cnh tranh v gi c trn th trng cht lng sn xut ca n v, Cng ty CPA H Ni cung cp cc dch v t vn ti chnh - k ton mt cch kh hiu qu, bao gm: tr gip thu VAT, thu thu nhp doanh nghip, thu chuyn li nhun ra nc ngoi, tr gip tnh thu thu nhp c nhn, tr gip ng k, k khai v thanh ton cc loi thu, t vn ghi chp s sch k ton, hng dn lp chng t v p dng hnh thc ghi s k ton ph hp, chun b cc bo co ti chnh v la chn k ton trng cho n v. - Dch v phn mm k ton trn vi tnh: bao gm vic cung cp v ci t cc phn mm k ton theo yu cu ca n v, hng dn la chn v s dng cc phn mm hin c ti Vit Nam. - Dch v o to: T chc cc kha ngn hn, di hn v k ton v k ton ph hp vi cc nguyn tc v chun mc kim ton v k ton, t chc cc khoa hc v kim ton ni b cho cc doanh nghip. 2.3-. Phng php thu thp bng chng kim ton ti cng ty lin doanh LMN do cng ty kim ton CPA - H Ni thc hin: 2.3.1- c im v cng ty lin doanh LMN. Cng ty lin doanh LMN l cng ty p dng h thng k ton tun th ch k ton Vit Nam - quyt nh s 1141/TC/Q-C kim ton ban hnh 01/11/1995 ca B Ti chinh v thng t sa i km theo nm 2002, cng ty lp bo co ti chnh theo hng dn ti quyt nh s 167/2000/QBTC ngy 25/10/2000 ca B Ti chnh. Hnh thc k ton p dng ti cng ty l hnh thc t chc k ton tp trung. Theo , ton b nghip v pht sinh ti c s sn xut u c tp hp chng t v phng k ton trung tm17

vo s sachs k ton. Mt c im ng ch v cng tc s sch k ton ca cng ty l ton b s sch k ton ca cng ty c lp theo bng tnh Excel trc tip trn my tnh m khng s dng bt c phn mm no. Biu s 2.1: Bng tng hp vn gp ca cc bn tham gia lin doanh.Cc bn gp 1. Pha Vit Nam 2. Pha nc ngoi ABC Machinery, Ltd LMN International Tng cng Hnh thc gp Quyn s dng t, nh xng: 50.485 m2 Ngoi t Ngoi t Quy ra tin 3.642.857 USD 8.500.000 USD 8.000.000 500.000 12.142.857 USD T l gp 30% 70% 66% 4% 100%

Hin nay cng ty chuyn sn xut cc loi cp in nh cp bc >=60V, cp trn li, thp chu lc .... Cc mt hng cng ty sn xut phc v nh cu tiu dng trong nc v xut khu. Tuy nhin, v cng ty mi thnh lp v i vo hot ng cha lu nn cc mt hng do cng ty sn xut ra cha cnh tranh c vi cc cng ty cng ngnh truyn thng Vit Nam. Do vy, sn phm ca cng ty sn xut ch yu c xut khu ra nc ngoi chim 80% doanh s v sn phm tiu th trong nc ch khong 20%. Trong chnh sch pht trin ca cng ty nhng nm tip theo d nh s nng mc tiu th sn phm trong nc ln 40% doanh s. Khch hng chnh ca cng ty hin nay l cc cng ty in lc v d n truyn ti in trong v ngoi nc. Cng ty LMN l khch hng thng xuyn ca cng ty kim ton CPA H Ni. Nm 2009 l nm th 4 lin tip CPA H Ni c mi tham gia kim ton bo co ti chnh. 2.3.2- Thc t p dng cc phng php thu thp ti cng ty lin doanh LMN do cng ty kim ton CPA H Ni thc hin.18

cuc kim ton hon thnh v t kt qu cao, sau khi nh gi ri ro s b v HTKSNB ca cng ty lin doanh LMN, Ban gim c CPA H Ni phn cng cc kim ton vin c trnh chuyn mn cao v dy dn kinh nghim thc hin kim ton. Ni dung v thi gian thc hin kim ton c th hin trong bng sau: Biu s 2.2 : Ni dung v thi gian thc hin kim tonNgy thc hin Ni dung Kim ton cc phn ch yu: - Kim tra ti khon vn bng tin 1. T ngy 10/12 n 15/12/2009: Kim ton s b cc khon mc trn bng cn i k ton v bo co kt qu kinh doanh - Kim tra u vo ca NVL - Kim tra ti khon TSC - Kim tra thu - Kim tra vn ch s hu - Kim tra doanh thu 2. T ngy 16/12 n 17/12/2009 3. Ngy 18/12/2009 4. Ngy 19 n 20/12/2009 5. Ngy 30/12/2009 6. Kim ton chnh thc t 10/01 n 15/01/2010 7. T 16/01 n 17/01/2010 8. Ngy 18/01 n 19/01/2010 9. Ngy 20/01/2010 - Kim tra chi ph hot ng Tng hp kt qu v lp d tho Bo co s b Sot xt bo co v trao i vi ban gim c khch hng v nhng vn cn hon thin Sa i v thng nht vi khch hng mt s tiu ch Tham gia kim k cng khch hng Kim ton ton b cc phn hnh da trn kt qu ca k kim ton s b, s liu kim k v s liu pht sinh thm Tng hp ton b kt qu kim k v trao i vi khch hng nhng khc mc tn ti Lp v gi khch hng d tho bo co kim ton cng nh th qun l (nu c) Pht hnh bo co kim ton chnh thc sau 2 ngy k t khi bo co d tho c khch hng thng qua

Do cng ty lin doanh LMN l khch hng quen thuc thng xuyn ca cng ty kim ton CPA H Ni. ng thi, do s hiu bit tng tn v cng ty lin doanh LMN nn sau khi k hp ng kim ton, cng ty kim ton

19

CPA H Ni thc hin thu thp bng chng kim ton theo cc phng php sau: 2.3.2.1- Phng php phng vn tm hiu v cng ty lin doanh sau mt nm hot ng k t ln kim ton trc (k t nm 2008). cng ty CPA H Ni s dng phng php phng vn thu thp thng tin v cng ty lin doanh LNM. Trong : - Cc i tng m cng ty kim ton thc hin phng php phng vn trong qu trnh kim ton bao gm: + Gim c cng ty (Bn Vit Nam). + i tc lin doanh (Bn Hn Quc). + Trng phng kinh doanh. + K ton trng. + Nhn vin k ton. + c cng phn xng sn xut. + Gim st k thut ca phn xng sn xut. + Cng nhn trc tip sn xut. - Trong cc cuc phng vn kim ton vin cp ti cc vn c th tm tt Bng cu hi sau:

20

Biu s 2.3: Bng cu hi v kim ton vin thc hin. Nhng cu hi s dng thu thp thng tin v cng ty 1. Hin ti cng ty sn xut cc mt hng g ? 2. Loi mt hng th mnh ca cng ty l g ? Loi mt hng truyn thng ca cng ty ? 3. Th trng bn hng ca cng ty nh th no ? 4. D tnh ca cng ty trong tng lai v kinh doanh ? 5. Phng php hch ton ca cng ty nm nay l g ? 6. Phng php tnh gi thnh, tnh gi bn ca cng ty trong nm nay nh th no ? 7. S lng khch hng ca cng ty / 8. Cc khch hng quen thuc ca cng ty lin doanh LMN ? 9. Cc khch hng c mi quan h vi cng ty lin doanh LMN l g ? 10. Thu thp bnh qun ca mt nhn vin trong nm 2002 ? 11. S nhn vin trong nm nay ? 12. Trnh chuyn mn ca cc cng nhn nhn vin ? 13. S lng cng nhn lm vic trong cc phn xng sn xut ? 14. Cng ngh m cng ty p dng, cng nh s ci tin cng ngh trong sn xut ca cng ty ? 15. Mc hon thnh k hoch v doanh thu, s chim lnh cc th trng trong nm trc, nm nay nh th no ? 16. Cc tr s, i l bn hng ca cng ty trong nm nay ni no? Kt thc phng vn: kim ton vin a ra kt lun t nhng thng tin thu thp c. K thut phng vn ch yu nhm thu thp bng chng cng c thm lun c ca KTV hay thu thp thng tin phn hi. Tuy nhin, do nhng ngi c phng vn ch yu l ngi trong n v c kim ton nn mc21

khch quan cu bng chng khng cao v cn ph thuc vo s hiu bit ca ngi c hi. 2.3.2.2- Phng php kim k vt cht Kim k vt cht l qu trnh kim k ti ch hay tham gia vo kim k cc loi ti sn ca doanh nghip. Do vy i tng kim ton thng c dng vt cht c th nh hng tn kho, ti sn c nh hu hnh ... Phng php ny cho ta bit c tnh chnh xc v loi ti sn no c tht s tn ti hay khng nn n cung cp nhng bng chng kim ton ng tin cy nht. Ni chung, n l phng php c tnh khch quan ca qu trnh xc minh c v s lng v loi ti sn. Trong mt s trng hp, n cng l mt phng php hu ch nh gi tnh hnh hay cht lng ti sn ... V th, cng ty kim ton s dng n trong qu trnh kim k. V d nh cng ty kim ton p dng phng php ny trong qu trnh kim k tin mt ti qu khi tin hnh kim k gm cc bc : Bc 1: Chun b kim k: Cng ty kim ton cn c s chun b cc yu t sau: + Chun b v phng tin kim k: chun b y cc phng tin trong bao gm v s lng, c cu v chun xc ca cc phng tin kim k sao cho thch ng vi tng loi tin c kim k. + Chun b v nhn s: khi lng nhn s ph hp vi khi lng tin c xc nh kim k. + Chun b v ti liu v kim k l phiu kim k, bin bn kim k. Bc 2: Thc hin kim k: Do c im nghip v v qu, nn khi kim tra, KTV phi tin hnh kim ton ton din v qu, qu trnh thc hin kim k gm 8 giai on . Giai on pht lnh kim ton: Hnh thc pht lnh ny cn c vo mc tiu, mc ch kim ton v loi hnh kim ton m hnh thc pht lnh kim ton khc nhau. l hnh thc pht lnh bng vn bn vi trng hp c tnh php l thp v cng ty kim ton CPA H Ni s22

dng hnh thc pht lnh bng vn bn thng bo tin hnh kim k qu ti cng ty. Trong lnh kim ton gm cc ni dung sau: mc tiu tin hnh kim ton, trch nhim thc hin v yu cu i vi nhng ngi thc hin kim ton, nu cc iu kin thc hin (nh thi gian ch nh mang tnh t xut, nhn lc, iu kin khc, ...) + Giai on 2: Nim phong kt: c thc hin t nht bi s c mt ca ba ngi: Th qu, kim ton vin, th trng hay k ton trng. Nu doanh nghip c nhiu kt th nim phong ln lt, nhng trong cng mt thi gian v km theo du, ch k trn phiu nim phong. + Giai on 3: Kho s k ton: Vic kho s k ton c thc hin song song vi lim phong kt. V vic kho s k ton phi c thc hin ngay khi pht lnh kim ton bng cch gch ngang dng di lin k vi nghip v cui cng. ng thi kim ton vin cn ghi chp: s th t, s tin trn cc phiu thu, phiu chi c lin quan n nghip v cui cng trnh trng hp k ton ghi tng. + Giai on 4: Lp bng cam oan: bao gm vic cam oan ca th qu v k ton tin mt. Trong , th quy phi cam oan tin trong kt l tin ca n v v khng c tin ca c nhn hay n v khc gi vo, vi nguyn tc tha s b sung vo qu nu thiu th qu phi n b. Cn k ton tin mt phi cam oan l mi nghip v chng t k tn u y , hp l v c ghi s, cng s, i chiu vi th qu mt cch thng xuyn. + Giai on 5: Tin hnh kim k qu tin mt: kim ton vin s m nim phong kt vi s c mt ca nhng ngi chng kin (nhng ngi cng tham gia nim phong) v tin hnh kim k qu v lp cc bng k lin quan. Trong bng k c ghi r s tin, xc nhn ngi lin quan v khi tin hnh kim ton nu c nghi vn m cha hiu bit th cng ty lin h vi chuyn gia xc minh. + Giai on 6: Kim ton chng t v s sch k ton.23

+ Giai on 7: i chiu kt qu kim k qu tin mt thc t vi s liu trn s sch k ton. Nu pht hin chnh lch hay du hiu bt thng th phi vo bn k chnh lch hay bn k xc minh tu vo tng trng hp c th. Trong Bng k chnh lch s dng trong trng hp kim ton vin c y bng chng chc chn v cc sai phm trong hot ng ti chnh. Cn bng k xc minh c s dng khi kim ton vin cha c bng chng c th v sai phm trong hot ng ti chnh nh vic thiu ch k ph duyt, thiu th tc, ... + Giai on 8: Lp bin bn v bo co cc nghip v v qu. 2.3.2.3- Phng php xc nhn L qu trnh thu thp thng tin do bn th ba c lp cung cp xc minh tnh c thc ca cc thng tin m kim ton nghi vn v phng php ny c cng ty kim ton CPA s dng kt hp cng vi phng php kim k vt cht nhm xc nhn quyn v ngha v v ti sn hin c ti doanh nghip hay xc nhn v cc khon thu nhp, chi ph m cng ty b ra trong qu trnh sn xut kinh doanh nh: xc nhn v khon n mua hng, s phi thu, s phi tr ln hay khch hng mi v t c giao dch vi cng ty lin doanh LMN. K thut ny c cng ty kim ton CPA H Ni nhn nhn l phng php thu c bng chng c tin cy cao. mang tnh cht khch quan nu n tho mn cc yu cu nh: - Thng tin cn phi xc nhn theo yu cu ca KTV. - Thng tin phi xc nhn bng vn bn. - S c lp ca vn bn. - KTV kim sot c qu trnh thu thp th xc nh. Song phng php ny vn cn hn ch nh: chi ph cho vic ly xc nhn kh ln, th xc nhn tht lc hoc b gi v chm thi gian yu cu 2.3.2.4- K thut tnh ton li24

L qu trnh kim ton vin cng ty kim ton CPA H Ni tnh ton li, kim tra tnh chnh xc s hc ca cc ti liu chng t v cc ti liu k ton hay kim tra tnh chnh xc vic ghi s. V d, cng ty kim tra vic tnh chnh xc trn cc ho n, phiu nhp, chi ph khu hao, s tng cng trn s chi tit v s ci ...

25

PHN III NHNG KIN NHN XT V KIN NGH3.1- Nhn xt chung B my kim ton ca cng ty c t chc vi i ng kim ton vin c trnh , c kinh nghim, sng to trong vic vn dng ch ,chun mc kim ton vo cc cuc kim ton m cng ty tham gia cng ty. S phi hp nhp nhng gia cc phng ban trong cng ty gip cho vic tm kim bng chng, phn nh s liu ca kim ton vin c chnh xc, thng tin c cung cp kp thi. Vic cng ty s dng cc chun mc v phng php kim ton chnh xc m bo cc bc trong cuc kim ton c lp ra c c s thc t v c s php l. Cc mu biu cng ty s dng u ng quy nh ca Kim ton. 3.2-Kin ngh Trong iu kin kinh t th trng hin nay, vn thu thp bng chng kim ton ti cc doanh nghip l mt vn rt bc xc i vi kim ton v m bo cht lng dch v kim ton c tt hn chng ta phi: Hnh thnh nn cc chng trnh o to nhn vin kim ton thng qua vic a ton, b tr c thi v lu lng bng chng kim ton thch hp hay cng nh vic nh gi h thng kim sot ni b rt ngn thi gian trong qu trnh kim ton v c c s hn khi da vo cc bng chng kim ton thu thp ti doanh nghip. Ngoi ra, gp phn vo vic nng cao hiu qu thu thp bng chng kim ton ca kim ton vin, xt trn gc v m th Nh nc ta cng cn phi xy dng v hon thin h thng chun mc kim ton, k ton, sa i v b sung lut kinh t hp l vi nn kinh t nc ta hin nay. Trnh 26

tn ti nhng k h php lut qu ln cc doanh nghip c th li dng c nh: cc chng t gi, ho n gi, song li c s ph duyt ca Nh nc nn nh hng khng nh n vic thu thp bng chng kim ton. nhn vin kim ton tip cn vi nc ngoi nng cao trnh , kinh nghim trong thc t. Mt khc, nng cao cht lng kim ton th cn phi xy dng nn i ng kim ton vin c trnh chuyn mn ho theo tng lnh vc, c s am hiu chuyn su v lnh vc ca mnh. khi tip cn ti cng ty thuc lnh vc no th giao cho nhm kim ton vin ca lnh vc thc hin. V th, vic xy dng nn k hoch kim ton, phng php kim ton, phng php kim ton, t chc kim ton cng nh vic iu hnh nhn s trong qu trnh kim ton s l hiu qu nht, hp l nht. Kim ton vin s khng gp kh khn hay t kh khn trong vic nh hnh kim

27

KT LUNVic nghin cu cc phng php thu thp bng chng kim ton trc ht nng cao trnh hiu bit v gn l lun vi thc tin, c bit Vit Nam hin nay khi lnh vc kim ton vi c ch th v khch th kim ton. Thu thp bng chng kim ton l mt cng vic v cng quan trng ca kim ton. y l cng vic i hi mt kh nhiu thi gian v chi ph nhng nu thc hin tt cng vic ny l hon tt c mt khi lng ln cng tc kim ton bo co ti chnh. C th khng nh rng vic thu thp "y " cc bng chng kim ton "c cht lng" s m bo cho mt cuc kim ton thnh cng, tt nhin l cn phi ph thuc vo nhiu yu t khc na. Ngnh kim ton Vit Nam ang trong giai on va hc tp va thc hin v vn cn kh khn c v chuyn mn nghip v ln cc chun mc, lut nh lm c s tin hnh kim ton. ng thi do kh nng nhn thc cn hn ch v gii hn v ti liu nghin cu nn cc phng php a ra cha c chiu su v c th cha h tr c nhiu cho vic tip thu, nghin cu. Em xin chn thnh cm n Thy gio Trn Mnh Dng gip em hon thnh bi vit ny.

28

DANH MC TI LIU THAM KHO1/ Gio trnh Kim ton Ti chnh-Nguyn Quang Quynh (NXB H Kinh T Quc Dn) 2/ 3/ H thng chun mc KTQT-NXB Ti chnh Lun vn,bo co tt nghip ca cc kha trn

29