Đánh giá kỹ thuật thu thập bằng chứng kiểm toán tại công ty TNHH kiểm toán tư vấn Rồng Việt (VDAC)

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TRUONG DAI HOC MO TP.HO CHI MINH

. .

KHOA KE TOAN - KIEM TOAN

TRlTONG DAI HOC MO

' � . � . , THANH PHO HO CHI MINH

HUYNH DUONG KIM KHANH

MSSV: 1154040241

KHOA LUAN TOT NGHIEP

• •

DANH GIA KY THUAT THU THAP

• •

BANG CHUNG KIEM TOAN TAI

CONG TY TNHH KIEM TOAN Tlf

VAN R6NG VItT (VDAC)

GVHD:

Thanh Ph6 H6 Chi Minh - Nam 2015

Nhfrng nam thang a trm:mg la nhfrng nam thang VO cung quy bao va quan tr9ng d6i v6'i

em. Trong su6t qua trinh h9c t�i truang f)�i hQC Ma TP. H6 Chi Minh em da duqc quy thfiy co

nhi�t tinh giang d�y, trang bi hanh trang kiSn thuc dS em c6 du t1J tin bu6'c vao dai. Ky th\fC t?p

nay, chinh la bu6'c di cu6i cung a truang nhung chinh la bu6'c di dfiu tien hu6'ng em vao tmmg

lai. Em da may miin nh?n duqc S\f chi bao, diu diit cua quy Thfiy, Co va cac Anh, Chi t�i don- vi

thi,rc t?P·

Lai dfiu tien, em xin chan thanh cam on Ban giam hi�u nha trnang cung quy Thfiy, Co

trnong f)�i h9c Ma TP. H6 Chi Minh da hSt long truySn d�t kiSn thuc va kinh nghi�m quy bau

cho em trong thai gian h9c t�i truang. D?c bi�t em xin chan thanh cam on thfiy Ph�m Minh

Vuong da t?n tinh hu6'ng dfin, chi bao giup da em hoan thanh t.6t bai bao cao.

D6ng thai, em chan thanh cam on Ban giam d6c cong ty TNHH KiSm Toan va Tu V�n

R6ng Vi�t da t�o diSu ki�n cho em th\fc t?p t�i cong ty trong su6t 3 thang qua. D?c bi�t em xin

cam on anh Vo Due Tuang - Trncmg nh6m kiSm toan, anh Ha ViSt Son Thanh va anh Nguy�n

Ng9c Thi�n - Ki Sm toan vien, chi D6 Thi Thu Ha - trq ly kiSm toan. Da t?n tinh giup d5', huang

dfin va cung c�p cho em nhfrng thong tin cfin thik

V6'i kha nang va kiSn thuc cua minh em da c6 giing hoan thanh bai kh6a lu?n nay. Tuy

nhien giU'a ly thuySt va th\fC tS c6 nhiSu khac bi�t nen kh6ng tranh khoi nhfrng sai s6t. Kinh

mong duqc S\f g6p y, b6 sung cua quy Thfiy Co truang D�i h9c Ma TP. H6 Chi Minh va cac Anh

Chi trong cong ty dS bai kh6a lu?n, cung nhu kiSn thuc cua em duqc hoan chinh hon.

M<)t !fin nfra em xin chan thanh cam on va gfri Joi chuc sue khoe, long biSt on sau siic t6'i

quy thfiy co, ban giam d6c, cac anh chi trong cong ty. Kinh chuc quy thfiy co cong tac t6t, chuc

cong ty ngay m<)t phat triSn m�nh me .

Em xin chan thanh cam on!

TP. H6 Chi Minh ngay 15 thang 5 nam 2015

Sinh vien th\fC t?P

Huynh Duong Kim Khanh

GVHD: Ph�m Minh Vuong

MUCLUC

• •

··�m ....

DANH MVC BANG ................................................................................................... V

LOIMODAU ............................................................................................................. 1

Ch«ong 1. ca so LY LUAN VE BA.NG CHUNG KIEM TOAN ....................... 4

1.1 KHAI NIEM BANG CHUNG KIEM TOAN ....................................................... 4

1.2 TINH CHAT CUA BANG CHUNG KIEM TOAN .............................................. 4

1.2.1 Tinh thich hqp .............................................................................................. 5

1.2.2 Tinh d:ly du .................................................................................................. 6

1.3 PHAN LO�I BANG CHUNG KIEM TOAN ....................................................... 8

1. 3 .1 Theo ngu6n g6c ............................................................................................ 8

1.3.2 Theo lo.;ii hinh .............................................................................................. 8

1.4 YNGHIA VA VAI TRO CUA BANG CHUNG KIEM TOAN .......................... 9

1.5 BANG CHUNG KIEM TOAN DAC BIET ........................................................ 10

1. 5 .1 Khai ni?n1 ................................................................................................... 10

1. 5. 2 V ai tro ........................................................................................................ 1 0

1. 5 .3 Cac lo.;ii bing chung ki�m toan O?C bi?t .................................................... 10

1.6 MOI QUAN HE GIUA BANG CHUNG KIEM TOAN VA Ml)C TIEU KIEM

TO AN ........................................................................................................................ 13

1.7 XET DOAN VA SV Dl)NG BANG CHUNG KIEM TOAN ............................. 14

1.8 cAc KY THUAT THU THAP BANG CHUNG KIEM TOAN ........................ 16

1. 8 .1 Ky thu?t quan sat ....................................................................................... 16

1.8.2 Ky thu?t ph6ng vfin .................................................................................... 17

1.8.3 Ky thu?t ki�m tra V?t chfit.. ........................................................................ 18

1.8.4 Ky thu?t ki�m tra tai li?u ............................................................................ 19

SVTH: Huynh Dll'O'ng Kim Khanh Trang i

GVHD: Ph�m Minh Vuong

1.8.5 Ky thu?t xac nh?n tu ben ngoai ................................................................. 19

1.8.6 Ky thu?t tinh toan l?i. ................................................................................. 21

1. 8. 7 Ky thu?t thµc hi�n l?i.. ............................................................................... 21

1. 8 .8 Ky thu?t phan tich ...................................................................................... 22

ChU'ong 2. GIOI THI}J:U TONG QUAN VE CONG TY TNHH KI.EM TOA.N

TUVANRONG VI]::T ............................................................................................ 24

2.1 LJCH SU HINH THANH .................................................................................... 24

2.2 NG ANH NGHE KINH DOANH ......................................................................... 25

2.3 cd cAu TO CHUC ............................................................................................ 21

2.4 Sd LVQC KET QUA HOAT D()NG SAN xuAT KINH DOANH .................. 29

2.5 TRUAN LQI, KHO KHAN VA PHVdNG HUONG HOAT D()NG ................ 30

2.6 QUI TRINH KIEM TOAN CHUNG AP Dl)NG TAI VDAC: ........................... 31

2.6.1 Giai doo?n chu�n bi kiSm toan: ................................................................. 31

2.6.2 Giai do?n thµc hi�n kiSm toan: .................................................................. 31

2. 6. 3 Giai do?n hoan thanh kiSm toan: ............................................................... 3 2

2.7 KY THUAT THU THAP BANG CHUNG KIEM TOAN CUA CONG TY

TNHH KIEM TOAN TV VAN RONG VII;T ........................................................... 33

ChU'o·ng 3. DA.NH GIA. CA.C PHUONG PHA.P THU TH�P BA.NG CHUNG

T �I CONG TY TNHH KI.EM TOA.N TU VAN RONG VI)J:T ........................... 36

3.1 KHAI QUAT VE CONG TY KRACH HANG ................................................... 36

3 .1.1 Khai quat cong ty khach hang ABC .......................................................... 36

3 .1.2 Khai quat cong ty khach hang XYZ .......................................................... 3 7

3.2 VAN DlJNG cAc KY THUAT THU THAP BANG CHUNG KIEM TOAN

TOAN THONG QUA KIEM TOAN BCTC TAI CONG TY ABC ......................... 39

3.2.1 Ky thu?t quan sat ....................................................................................... 39

3 .2.2 Ky thu?t phong vein .................................................................................... 41

3.2.3 Ky thu?t kiSm tra V?t ch.it (KiSm ke) ........................................................ .43

SVTH: Huynh Dll'ang Kim Khanh Trang ii

GVHD: Ph,,un Minh Vuong

3 .2.4 Ky thu?t kiSm tra tai li�u ........................................................................... .46

3.2.5 Ky thu?t xac nh?n ...................................................................................... 53

3.2.6 Ky thu?t tinh toan l1;1i .................................................................................. 55

3.2.7 Ky thu?t thvc hi�n l1;1i ................................................................................. 58

3.2.8 Ky thu?t phan tich ...................................................................................... 62

3.3 VAN D1JNG cAc KY THUAT THU THAP BANG CHUNG KIEM TOAN

THONG QUA KIEM TOAN BCTC T �I CONG TY XYZ ...................................... 65

3.3.1 Ky thu?t quan sat, phong v.in ..................................................................... 65

3.3.2 Ky thu?t kiSm tra V?t ch.it (KiSm ke) ......................................................... 67

3.3.3 Ky thu?t kiSm tra tai li�u ............................................................................ 74

3.3.4 Ky thu?t xac nh?n ...................................................................................... 79

3.3.5 Ky thu?t tinh toan l1;1i .................................................................................. 82

3.3.6 Ky thu?t thvc hi�n l1;1i. ................................................................................ 83

3 .3. 7 Ky thu?t phan tich ...................................................................................... 84

3.4 DANH GIA VIEC AP D1JNG cAc KY THUA.T THU THA.P BANG CHUNG

KIEM TOAN CUA CONG TY TNHH KIEM TOAN TV VAN RONG VIET ....... 86

3 .4.1 Danh gia vi�c ap dvng cac ky thu?t thu th?p b�ng chtrng kiSm toan t?i hai

cong ty khach hang ABC va XYZ ...................................................................... 86

3.4.2 Danh gia vi�c ap dvng cac ky thu?t thu th?p b�ng chtrng kiSm toan thvc t6

1 0 h J. k

"A , .,...

vm c uan mvc 1em toan V1t;t Nam ................................................................... 93

3.4.3 Danh gia quy trinh chung ap dvng cac ky thu?t thu th?p b�ng chtrng kiSm

toan cua cong ty v&i chuang trinh kiSm toan m�u V ACP A ............................... 94

ChU'ong 4. NH�N XET VA KIEN NGHJ VE cAc PHUONG PHA.P THU

TH�P BA.NG CHUNG T�I CONG TY TNHH KIEM TOA.N TU V A.N RONG

VI)::T .......................................................................................................................... 96

4.1 NHAN XET cAc KY THUAT THU THAP BANG CHUNG KIEM TOAN ... 96

4.1.1 Ky thu?t quan sat ....................................................................................... 96

4.1.2 Ky thu?t phong vein .................................................................................... 96

SVTH: Huynh Duang Kim Khanh Trang iii

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GVHD: Ph�m Minh Vuong

4.1.3 Ky thu�t kiSm tra v�t chfit (kiSm ke) ......................................................... 97

4.1.4 Ky thu�t kiSm tra tai li9u ............................................................................ 97

4.1.5 Ky thu�t xac nh�n ...................................................................................... 97

4.1.6 Ky thu�t tinh toan l�i .................................................................................. 98

4 .1. 7 Ky thu�t th1.rc hi9n l�i ................................................................................. 9 8

4.1.8 Ky thu�t phan tich ...................................................................................... 98

4.2 KIEN NGHl HOAN THI]$N cAc KY THUAT THU THAP BANG CHUNG

KIEM TOAN ............................................... ·················· ............................................ 99

4.2.1 Ky thu�t quan sat ....................................................................................... 99

4.2.2 Ky thu�t phong vfrn .................................................................................... 99

4.2.3 Ky thu�t kiSm tra v�t chdt (KiSm ke) ....................................................... 100

4.2.4 Ky thu�t kiSm tra tai li9u .......................................................................... 100

4.2.5 Ky thu�t xac nh�n .................................................................................... 101

4.2.6 Ky thu�t tinh toan l�i ................................................................................ 101

4.2. 7 Ky thu�t thvc hi9n l�i.. ............................................................................. 102

4.2.8 Ky thu�t phan tich .................................................................................... 102

' - KET LU4.N ............................................................................................................. 104

PHVLVC, ............................................................................................................... 105

' - ?

TAI LI:lj:U THAM KHAO ..................................................................................... 120

SVTH: Huynh DU'ang Kim Khanh Trang iv

GVHD: Phc,1m Minh Vuang

DANH MUC BANG

Bang 2.1: M6i quan h� giua cac rui ro va s6 luqng b�ng ch(mg kiSm toan ................. 7

Bang 2.2: M6i quan h� gifra mvc tieu kiSm toan v6i cac kiSu b�ng chung thu th�p .. 14

Bang 3 .1: Phan tf ch kSt qua kinh doanh cua Cong ty TNHH KiSm toan Tu vfin R6ng

Vi�t giai doi;in 2012-2014 ............................................................................................ 29

Bang 3 .1: Bang kiSm tra, d6i chiSu s6 du diu ky cac khoan mvc cua cong ty ABC . 46

Bang 3. 2: Bang t6ng hqp cac tai san tang trong ky cua cong ty ABC ...................... .47

Bang 3. 3: Bang t6ng hqp cac tai san giam trong ky cua cong ty ABC ..................... .48

Bang 3.4: Bang ch9n m�u cac nghi�p V\l nh�p kho phat sinh trong ky cua cong ty

ABC nan1 2014 ........................................................................................................... 49

Bang 3.5: Bang ch9n m�u cac nghi�p V\l xufit kho phat sinh trong ky cu.a cong ty

ABC nam 2014 ........................................................................................................... 51

Bang 3. 6: Bang kiSm tra, d6i chi Su cac khoan vay dai hi;ln ....................................... 52

Bang 3. 7: Bang d6i chi Su s6 du ti Sn gfri ngan hang cu.a cong ty ABC ngay

31/12/2014 .................................................................................................................. 53

Bang 3.8: Bang kiSm tra, d6i chiSu s6 du phai tra nguai ban tl;li cong ty ABC .......... 54

Bang 3.9: Bang kiSm tra, d6i chiSu chenh l�ch ty gia cu.a cong ty ABC .................... 57

Bang 3.10: Bang phan tfch biSn d9ng ky nay so v6i ky tru6c ti;li cong ty ABC ......... 64

Bang 3 .11: Bang d6i chi Su, kiSm ke hang h6a, v�t li�u trong kho ngay 15/01/2015 . 69

Bang 3.12: Bang t6ng hc;rp cac phiSu nh�p xufit kho sau ngay kSt thuc nien d9 ......... 70

Bang 3 .13: Bang kiSm ke sau khi da bu tru phin hang nh�p xufit. ............................. 71

Bang 3.14: Bang t6ng hqp TSCD tang trong ky cu.a cong ty XYZ ............................ 74

Bang 3 .15: Bang ch9n m�u cac nghi�p V\l nh�p kho phat sinh trong ky cu.a con.g ty

XYZ nam 2014 ........................................................................................................... 75

SVTH: Huynh Duang Kim Khanh Trangv

GVHD: Ph,;nn Minh Vuong

Bang 3.16: Bang chc;m m�u cac nghi9p V\l xu�t kho phat sinh trong ky cua cong ty

XYZ nam 2014 ........................................................................................................... 77

Bang 3 .17: Bang kiSm tra, d&i chiSu cac khoan vay ................................................... 78

Bang 3 .18: Bang tbng hqp d&i chi Su s6 du ti€n gui ngan hang cua cong ty XYZ ngay

31/12/2014 .................................................................................................................. 79

Bang 3 .19: Bang tbng hqp thu xac nl1?n phai thu khach hang cua XYZ .................... 80

Bang 3 .20: Bang tbng hqp gui thu xac nh?n cho nha cung c&p cua XYZ .................. 81

Bang 3 .21 : Bang kiSm tra, d&i chi€u chenh l9ch ty gia cua cong ty XYZ .................. 82

Bang 3.22: Bang phan tich biSn d(mg doanh thu, chi phi cua XYZ ........................... 84

Bang 3 .23: Bang so sanh sµ khac bi9t ky thu?t phong v�n, quan sat gifra ABC va

XYZ ............................................................................................................................ 86

Bang 3.24: Bang so sanh S\f khac bi9t ky thu?t kiSm tra V?t chM giua ABC va XYZ87

Bang 3 .25: Bang so sanh S\f khac bi9t ky thu?t kiSm tra tai li9u giua ABC va XYZ. 89

Bang 3 .26: Bang so sanh sµ khac bi9t ky thu?t xac tili?n giua ABC va XYZ ............ 90

Bang 3 .27: Bang so sanh sµ khac bi9t ky thu?t tinh toan l?i giua ABC va XYZ ....... 91

Bang 3 .28: Bang so sanl1 sµ khac bi9t ky thu?t thµc hi9n l?i giua ABC va XYZ ...... 92

Bang 3.29: Bang so sanh sµ khac bi9t ky thu?t phan tich giua ABC va XYZ ........... 92

Bang 3.30: Bang so sanh S\f khac bi9t giu chuAn mµc kiSm toan Vi9t Nam va thµc tS

t?i cong ty R6ng Vi9t. ................................................................................................. 93

SVTH: Huynh Duang Kim Khanh Trang vi

GVHD: Ph�m Minh Vuong

DANH MUC HINH

Hinh 2.1: Sa d6 t6 chuc cua Cong ty TNHH KiSrn toan Tu v�n R6ng Vi9t .............. 27

Hinh 3.1: So d6 mo ta chu trinh ban hang, thu ti6n cua ABC .......................... 59

SVTH: Huynh Dll'O'ng Kirn Khanh Trang vii

GVHD: Ph�m Minh Vuong

DANH MUC TU VIET TA.T

• •It,, m �··

BCTC Bao cao tai chinh

TNHH Trach nhi�m huu h?n

KTV KiSm toan vien

VDAC Cong ty TNHH KiSm toan Tu v�n R6ng Vi�t

KSNB KiSm soat rn)i b<)

TSCD Tai san c6 dinh

HTK Hang t6n kho

SVTH: Huynh Dll'ang Kim Khanh Trang viii

GVHD: Ph1;1m Minh Vuong

LOI MO DAU

• • ib,a w "G\ ••

•!• ST/ CAN THIET CUA BE TAI

V6i chfnh sach ma cua, nSn kinh tS nu6c ta da c6 nhil'ng bu6c phat triSn m�mh

me va bu6c chuySn minh wQt b�c, cac doanh nghi�p Vi�t Nam mo· n)ng quy mo, thu

hut ngay cang dong dao SlJ quan tam cua cac nha dfiu tu, nhil'ng nguai quan tam tai tinh

hinh tai chfnh cua doanh nghi�p. Vi thS v§.n dS minh b1;1ch cua bao cao tai chfnh (BCTC)

l1;1i cang tr6' nen dn thiSt, do d6 nhu du cua kiSm toan ngay cang tr6' nen t§.t ySu. KiSm

toan la m9t ySu t6 tfch qrc dam bao cho cac chu§n lll\l'C kS toan duqc ch§.p hanh nghiem

chinh, tr�t ti;r ky cuong cua cong tac kS toan duqc giil' vil'ng, cac thong tin ks toan trung

thvc va c6 du d9 tin c�y.

vs thvc ch§.t, ho1;1t d9ng kiSm toan BCTC la qua trinh thu th�p va danh gia bing

ch(rng vs cac BCTC dva tren cac CO' SO' d§n li�u cua chung. Cac lo1;1i bing chung khac

nhau se anh huang khac nhau dSn kSt lu�n tren bao cao kiSm toan. Do d6, KTV va cong

ty kiSm toan c§n nh�n th(rc duqc vai tro cua m6i lo1;1i bing chung dS c6 thS thu th�p m9t

each d§y du va thfch hqp nhfit, tll' d6 dua ra kSt lu�n h9p ly lam CO' SO' cho y kiSn kiSm

toan. Chfnh vi thS, vi�c thu th�p bing ch(rng nhu thS nao dS dam bao tfnh thfch hqp va

d§y du, cung nhu dam bao vS thai gian va chi phf dS mang l1;1i hi�u qua cho CUQC kiSm

toan. DiSu nay lam vi�c thu th�p bing ch(rng kiSm toan tr6' nen kh6 khan va phv thu9c

rfit nhiSu vao kinh nghi�m KTV, tfnh chfit, muc d9 tr9ng ySu cua tung ph§n hanh ...

Nh�n th§.y duqc y nghfa va vai tro thiSt thvc cua plmang phap thu th�p bing

ch(rng kiSm toan trong kiSm toan BCTC, em quySt djnh ch9n nghien c(ru dS tai: "Danh

gia cac ky thu�t thu th�p b�ng chll'ng ki�m toan t�i cong ty TNHH Ki�m toan Tu·

vfin R6ng Vi?t" dS lam dS tai nghien CIIU cho kh6a lu�n cua minh.

•!• MVC TIEU NGHIEN CUU DE TAI

- Trinh bay cac bing chi'.mg kiSm toan va phuong phap thu th�p bing chi'.mg kiSm

toan trong kiSm toan bao cao tai chfnh theo chu§n mvc kiSm toan Vi�t Nam (VSA 500).

SVTH: Huynh Duong Kim Khanh 1

..

GVHD: Ph�m Minh Vuong

- Phan tich vi?c ap dt,mg cac phuang phap thu th�p b�ng chung ki6m toan t?i

c6ng ty TNHH Ki6m toan Tu vfin R6ng Vi?t d6i v6i 2 c6ng ty khach hang ABC va

XYZ.

- Danh gia vi?c V?n di.mg cua tung phuang phap thu th�p b�ng chung ki6m toan

ap dt,mg t?i c6ng ty TNHH Ki6m toan Tu vfin R6ng Vi?t thong qua 2 c6ng ty khach

hang ABC va XYZ.

- D� ra kiSn nghi ct6 hoan thi?n cac ky thu?t thu th?p b�ng cht'.mg ki6m toan t?i

c6ng ty TNHH Ki6m toan Tu vfin R6ng Vi?t.

•!• PHUONG PHAP NGHIEN CUU

Trong kh6a lu?n cua minh em sfr dt,mg 2 phuong phap d6 nghien cuu:

• Phtrong phap thu th�p s6 Ii�u

- Thu th?p guy trinh, chuang trinh ki6m toan cac khoan lli\JC guy djnh t?i Cong

ty TNHH Ki6m toan Tu vfin R6ng Vi?t.

- Thu th?P s6 li?u tll' h6 SO' ki6m toan dan vi khach hang nam 2013 va thµc tS

ki6m toan t?i cong ty khach hang 2014 .

- Thu th?p s6 li?u tu bao cao tai chfnh, s6 sach, ch(mg tu thl,l'C tS lien quan dSn

qua trinh thµc hi?n ki6m toan t?i c6ng ty ABC va XYZ.

11 Phtrong phap phan tich s6 li�u

- Sfr dl,lng plmang phap th6ng ke m6 ta, quan sat, phong vfin ... d6 tim hi6u va

nghien ClfU h6 SO' ki6m toan V� cac ky tlrn�t thu th?P b�ng ch(mg ki6m toan t?i c6ng ty

TNHH Ki6m toan Tu vfin R6ng Vi?t.

- Thu th?p cac ch(mg tfr s6 sach kS toan t?i c6ng ty khach hang, sau d6 tiSn hanh

phan lo?i, t6ng hQ'p s6 li?u d6 th1,rc hi?n ky thu?t thu th?p b�ng chung ki6m toan t?i c6ng

ty khach hang.

- Can CU' vao cac danh gia vs ky thu?t thu th?p b�ng ch(rng da dUQ'C ap dl,lng, kSt

hQ'p vai kiSn thuc cta h9c, nguai viSt dung phuang phap suy lu?n cts dua ra nhli'ng kiSn

nghj d6 hoan thi?n phuang phap thu th?p b�ng ch(rng t?i Cong ty TNHH Ki6m toan Tu

vfin R6ng Vi?t

SVTH: Huynh Duong Kim Khanh 2