Chương trình kiểm toán các khoản ước tính kế toán áp dụng tại AASC

TRUONG D�I HQC MO TP. HO CHI MINH

CHUONG TRINH DAO TAO DAC BIET

. . .

KHOA LUAN TOT NGIDEP

. .

NGANH KIEM TOAN

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TEN DE TAI

CHUONG TRINH KIEM TOAN

cAc KHoAN uoc TiNH KE TOAN

AP DUNG TAI AASC

• •

tRll0KG O�I HQC Ma lP .HCM

THU Vle,N

SVTll: TRUONG NGQC THANH

MSSV: 40764443

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NGANH: KE TOAN

GVHD: PGS TS MAI THJ HOANG MINH

Thanh ph6 H6 Chi Minh - Nam 2011

TRUONG D�I HQC MO TP. HO CHI MINH

CHUONG TRINH DAO T�O D�C Bq:T

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KHOA LUAN TOT NGHIEP

• •

NG.ANH KIEM TOAN

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TEN DE TAI

CHUONG TRINH KIEM TOAN

cAc KHOAN uOc TiNH KE TOAN

AP DUNG TAI AASC

• •

lR�OKG O�I HOC Md lP .IICM

THU'Vl�N

SVTH: TRUONG NGQC THANH

MSS V: 407 64443

NGANH: KE TOAN

GVHD: PGS TS MAI THI HOANG MINH

Thanh ph6 Hf> Chi Minh-Nam 2011

Kh6a lu�n t6t nghi�p

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GVHD: PGS TS Mai Thi Hof1ng Minh

Lill CAMON

Tru&c tien, em xin cam on co Mai Thi Hoang Minh da t�n tinh gittp

do em trong su6t thoi gian viJt va hoan chinh bao cao thvc t�p. Em xin cam an

cite anh chi trong cong ty TNHH Djch vµ Tu vfin Tai chinh KJ toan va Ki€m roan

(AASC) da t�o di�u ki�n cho cm di thvc t6 t9i k.hach hang, dtrqc ti§p c�ln chuong

trinh ki�m toim va cac thu t\lC ki�m toan cac khoan In\lC cua c6ng ty. Ben qmh d6,

Cong ty con t;{o di€u ki�n cho em duqc ti�n hanh ki�m toan m9t s6 khoan 111\lC U'O'C

tinh k� toan trong bao cao tai chinh, giup em c6 them kinh nghi�m tlwc t� d8 vi�t

bai b{10 c:{to cua minh. Bai vi6t v�n con nhi�u thi�u sot. kfnh mong co va cac anh

Ch! gi(1p c_15' cm hoan hic;n. Em xin chan thanh cam 0'11.

Trnong Ng9c Thanh

Thvc hi�n: Tnrong Ng9c Thanh

Kh6a lu�n t6t nghi¢p GVHD: PGS TS Mai Thi Hoang Minh

DANH MUC NHUNG T(l

VIET TAT

Tir vi�t tf.t Tfr l1fiy <1u

BCKT Bao cao kifm loan

BCTC Bao cao tai chinh

CTKT Chuong trinh kiJm toan

DN Doanh nghi9p

KSNB Ki�m soat n9i b9

KTV Kifm toan vien

U1KT Uac tinh k€ loan

Thvc hi�n: Trnong Ng9c Thanh iv

Kh6a lu�n t6t nghi�p GVHD: PGS TS Mai Thi Hoang Minh

MUCLUC • •

CHU'(JNG 1: T()NG QUAN .................................................................................. 1

t ' , '

1.1 T6ng quan ve van de nghien Cll'U ................................................ ····· ·····•··· ......... 1

1.2 Ly do ch9n d� tai ................................................................................................ 2

1.3 Mµc tieu nghien ClfU ........................................................................................... 3

1 .4 Phuong phap nghien ct'.ru .................................................................................... 3

l .4.1 Ngu6n s6 li�u sir dyng ................................................................................. 3

1.4.2 Phuong phap nghien cuu ............................................................................. 4

1.5 Ph�lln vi nghien cfr

u ............................................................................................ 4

1.6 Ket du Ctla kh6a lu�n t6t nghi�p ...................................................................... .4

ClllfONG 2: CO SOL Y LU�N ........................................................................... 5

2.1 Casa ly lu?n ...................................................................................................... S

2.1. l Tinh ch�t Clta cac UO'C tinh k� toan .............................................................. 5

2.1.2 Chuong trinh ki�m toan va thu tt)C ki€m toan cac U'O'C tinh k� toan ............ 7

2.1.3 Xern xet - Ki€m tra qua trinh l�p cac lIOC tinh k� toan cua don vt ............. 9

1 I 4K·A t' ·� 1

�

�- . 1em oan v1en �p 1119t A ' , uoc tm hdA 9c 1� �p ................................................. .. 12

2.1.5 Xcm xet sv ki�n phat sinh sau ngay kft thuc nam tai chinh ...................... 13

2.1.6 Danh gia kft qua Clta cac thu t\}C ki8m toan .............................................. 14

2.2 Phuang ph�tp nghien Cll'll .................................................................................. 14

Th1,rc hi�n: Truo·ng Ng9c Thanh V

Kh6a luUn t6t nghi�p GVHD: PGS TS Mai Thi Hoang Minh

2.2.1 M&u va phmmg phap ch<;m mtiu ................................................................ 14

?'J'JC� h l' -·-·� ong cv t u t 1,;1-p so �r, 1�u ........................................................................... . 15

CHU'ONG 3: CHlfONG TRINH KIEM TOA.N cAc voe TiNH KE TOAN

T�l CONG TY TNHH D!CH Vl) TlfVAN TA.I CHiNH KE TOA.N VA

KJE'.\.1 TOAN (AASC) .......................................................................................... 16

3.1 Sa luqc v� qua trinh hinh thimh va phat tri€n ci:1a cong ty TNHH Djch q1 Tu

vin Tai chinh K.6 toan va Ki€m toan (AASC) ....................................................... 16

3.1.1 Qua trinh hinh thanh va phat tri€n ............................................................. 16

3.1.2 Linh vvc ho�t d(mg va khach hang ............................................................ 17

3.1.3 Di;ii ngfi nhan vien ...................................................................................... 18

3.2 Chuang trinh ki�m toan chung cho cac khoan UO"C t[nh kf toan Clla cong ty

TNHH Djch V\J tu v§.n Tai chinh KE toan va Ki�m toan (AASC) ......................... 18

3.2.1 Khai qu{tt v2 clrnang trinh ki�m toan mau cua VACPA ................. ,.,. ...... 18

,., ,., 7 Cl · h I . � , -;:;: . kh ' ' . h k � , -'·"'·- rnong tnn u�m toan rnau cac oan uac tm e toan ........................ . 20

3.3 Chuang trinh ki€m toan cac khoan u&c tfnh kf toan ap d�mg t{li m9t khach

hang gia djnh ABC nien d◊ 200N cua AASC ........................................................ 24

3.3. l B6i net v� chuong trinh ki�m toan thvc 1� cho cac khoan u·&c tinh k0 toan

t�1i khach hang cua AASC ................................................................................... 24

3.3.2 Gi&i thi¢u chung v� cong ty ABC ........ , .................................................... 24

3 .3.3 Chuang trinh kiJm toan khoan Illl,lC 129 _ D\r phong gi,1111 gia dAu tu ngin

h,;i.n ....................................................................................................................... 26

Thµc hi�n: Trnm1g Ngqc Thanh VI

Kh6a lu�n t6t nghi�p GVHD: PGS TS Mai Thj Hoang Minh

3.3.4 Chuong trinh ki�m toan khoan ITI\JC 229 _Dv phong giam gia d§u tu dai

h�tn ....................................................................................................................... 29

3.3.5 Chuong trinh kiJm toan khoan mt_1c 139 _Dµ phong phai thu kh6 doi ...... 31

3.3.6 Chuong trinh ki�rn toan khoan mt,lc 154 _ Chi phi san xufrt, kinh doanh dcr

dang ..................................................................................................................... 34

3.3. 7 Chuong trinh kiJm toan khoan m\lc 159 _D\r phong giam gia hang t6n kho

............................................................................................................................. 37

3.3.8 Chuong trinh ki�m toan khoan mvc 335 _ Chi phi phi'ti tra ........................ 40

3 .3. 9 Chuong trinh k iern toan khoan ffi\lC 3387 _ Doanh thu chua thl,IC hi�n .... 44

CHU'ONG 4: GIAI PHA.P VA. KET L U�N ...................................................... .47

4.1 Nh�n xet va giai phap cho chuong trinh kiJm toan cac k.hoan ucrc tinh k(3 toan

t:;i.i AASC ................................................................................................................ 47

4.1.1 Nh�n xct chung chucrng trinh ki�m toan m�u cl'.rn VACPA ...................... 47

4.1.2 Nh�n xct chuang trinh kitrn toan thvc l2 cho de khoan tr&c tinh k0 to:in

t.;tiAASC ............................................................................................................. 48

4.2 K�t lu�n ............................................................................................................ 54

Phv lye 1 ................................................................................................................. 56

Phy l�1c 2 ................................................................................................................. 59

Phv Ive 3 ................................................................................................................. 61

Ph9 ]�IC 4 ................................................................................................................. 62

Ph\l l\lC 5 ................................................................................................................. 64

Ph�l l�IC 6 ................................................................................................................. 65

Thvc hi¢n: Tnrung Ng9c Thanh V\l

Kh6a lu�n t6t nghi�p GVHD: PGS TS Mai Thi Hoang Minh

Ph�! I\IC 7 ·················································································································66

Phy l1.1c 8 ................................................................................................................. 67

Ph� l\tc 9 ................................................................................................................. 68

Ph\l i\lC 10 ............................................................................................................... 71

Ph�1 hie l 1 ............................................................................................................... 74

Phµ l�JC l 2 ............................................................................................................... 78

Ph1,1 l\lC 13 ............................................................................................................... 81

Ph�l Ive 14 ............................................................................................................... 84

DANll M'(JC TAI LitU THAM KHAO ............................................................... 88

Tlwc hien: Tnro-no-Na-oc Thanh • • e, ,e,. viii

Kh6a lu�n t6t nghi�p GVHD: PGS TS Mai Thi Hoang Minh

CHUONG 1: TONG QUAN

1.1 Tfing quan v� vftn d� nghien cfru

Nhfun danh gia tinh hinh tai chinh cua m<)t doanh nghi�p (DN), bao cao ti,i

chinh (BCTC) dn phai phan anh khach quan, trung thvc, th� hi�n ch'.mg ban chat va

tinh hinh ho�t d9ng cua minh. Tuy nhien, ben c�nh nhfrng chi tieu DN co th€ trinh

bay d\ra tren s6 li9u chfnh xac nhu sf> du ti�n m�t, ti�n gfri ngan hang, ho�c s6 dung

phai tni vao cu6i ky, v5n con t6n t�i nhi�u chi tieu duqc xfiy d\l'ng dva trcn cac u&c

tinh cht'1 quan ct'

rn nguo-i l�p BCTC. Gia trj cua cac chi ticu nay khong th� xac djnh

chfnh xac, m,'i chi th� hi�n tLrm1g ct6i. Vi d\l nhu cac khoan d\r phong: di! phong

giam gia hang t6n kho, ctv phong ng ph,li thu kh6 doi, dv phong chi phf bao hanh

san phim, .... Cl.\c k.hoan di,r phong nay chi dU'(JC l�p dva tren cac gia dinh chtl quan

cl'

.ia nguai l�p bao cao, hoan toan khong phan anh gia tri chf nh xac. Nhi�u vµ gian

l�n, phi, phep BCTC la do DN sfr d\lng cac UTKT. Vi dµ chi phf san xu§t c6 th�

khong duvc phan b& dt'1 vao thanh phfim ma treo t�i chi phi san phfim da dang, dfin

d6n gi{t v6n hang ban giam va !qi nhu� tang. Nguqc l<J,i, chi phi san xu�t c6 thJ bi

h<;tch toan th�ng vao gia v6n hang ban hay chi phi khac d� lam giam gia tri thanh

pham t6n kho va gia v6n hang ban trong nam toi. Nhieu DN giam ti l� nq xiu did�

cai thit;n tinh hinh lqi nlrn�n trong narn, khong l�p d\r phong d�y di, d6i v&i hang

hong. hang chf:i.rn luiln chuy�n, th&i gian khfiu hao cua titi san duqc keo dai ctJ giam

chi phi khfiu hao. Vi v?y, tinh tin c�y cua cac lfrKT la v�n o� duc;rc nguai sfr d\mg

BCTC dJc bi�t quan tam.

Tuy c6 nhC-rng quy dinh q1 th� tir be} tai chinh nlm thong tu 228/2009/TT-BTC

v€ vi�c trfch l�p d\r phong, chufin rni,rc k� toan, ch� de) ka toan lien quan d�n cac

lfTKT, nhung c1:1e chi tieu nay hfiu hiSt v�n mang nhi6u y�u tf> chu quan tlr phia nha

quan If Do sfrc cp ttr thi tnr6'ng va cac cb dong, BCTC duqc lam dt:;p hon nhO" de

Tht,rc hi�n: Trnong Ngoc Thanh