Hoàn thiện kỹ thuật thu thập bằng chứng kiểm toán trong kiểm toán báo cáo tài chính tại công ty trách nhiệm hữu hạn kiểm toán FAC

TRUONG DAI HOC MO TP. HO CHI MINH • • KHOA

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NGUYEN THI KIM TIEN

MSSV:1154040573

BOAN THIEN KY THUAT THU TH.AP

• • •

BANG CHUNG KIEM TOAN TRONG KIEM

TOAN BAo cAo TAI cllINII TAI CONG TY •

TRACH NHIEM IIUU HAN KIEM TOAN FAC • •

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KHOA LUAN TOT NGHJEP

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NGANH: KIEM TOAN

TP. H8 CJ,f Minlt-Nam 2015

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TRUONG DAI HOC MO TP. HO CHI MINH - . .

KHOA KE TOAN - KIEM TOAN

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NGUYEN THI KIM TIEN

MSSV: 1154040573

HO.AN THIEN KY THUAT THU THAP

• • •

BANG CHirNG KIEM TOAN TRONG KIEM

' TOAN BAo cAo TAI cHiNH TAI CONG TY

•

TRACH NHIEM HUD HAN KIEM TOAN FAC

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KHOA LUAN TOT NGHIEP . .

NGA.NH: KIEM TOAN

LOP: KKll

NGUOI HUONG DAN KHOA HOC

.

Th.S NGO NGOC LINH

TP. HJ Chi Minh -·Nam 2015

Lu�n. van tf>t nghi�p GVHD: Th.S Ngo NgQc Linh

LOI CAMON

D€ hoan thanh kh6a lu�n nay, em xin to long biet an sau s�c den co Th.S Ng6

Ng9c Linh, da t�n tinh hu6ng dfrn trong su6t qua trinh vietBao cao t6t nghi�p.

Em xin chan t4anh cam an quy _Thfty, Co trong khoa Ke toan - Ki€m toan,

Trucmg D�i H9c Ma TP. H6 Chi Minh da d�y d6, truy€n d�t lden t�uc cho em trong

su6t b6n nam h9c t�p va ren luy�n t�i trucmg. V6n kien thuc duqc tiep thu trong qua

trinh h9c khong chi la n€n tang cho qua trinh nghien· cuu kh6a lu�n ma con la hanh

· trang qui bau d€ em bu6c vao dai mc)t each vfrng ch�c va t\f tin.

Em chan thanh cam an Ban lanh d�o, cac anh chi trong Cong ty Ki€m toan PAC

da t�o di€u ki�n thu�n lqi d€ em thl.rc t�p t�i Cong ty

. Do h�n che v€ thai gian, trinh de) cfing nhu kinh nghi�m thgc t� nen vi�c sai s6t la

khong th€ tranh khoi. R�t mong nh�n duqc sg g6p y tir quy th.iy co d€ tai cua em duqc

hoan thi�n han.

Cu6i cung em'kinh chuc quy Th.iy, Co d6i dao sue khoe va thanh cong trong sg

nghi�p cao quy. D6ng kinh chuc cac Co, Chu, Anh, Chi trong Cong ty Ki€m toan F AC

m�nh khoe, d�t duqc nhi€u thanh cong trong cong vi�c.

SV: Nguy�n Thi Kim Tien

Lu�n van tAt nghi�p GVHD: Th.S Ngo NgQc Linh

NHAN XET CUA GIANG VIEN HUONG DA.N

···········••'••······························································································

.: ....... , ngay ... thang ... nam ... .

Giang vien hrro·ng dfin

SV: Nguy�n Thi Kim Tien

Lu�n van tfit nghi�p

MUCLUC • •

. -------�@�--------

GV: Th.s Ngo NgQc Lirih

- L'OIMODAU ····••,•····························;·······�····························································1

CHUONG 1 CO SO LY LU4N VE BA.NG CHUNG KIEM TOAN ; ........... .4

1.1 KHAI NI$M VA SlJ CAN THIET CUA BANG CHUNG KIEM TOAN . .. .4

1·1 1 T/"h" ..

• • 1'\.. a1 n1�1n ,.. 'b;:, ang c h' ung 1•.AI ,, <:1e1n toan ....................... , ..................................... 4

1.1.2 Sv cftn thi€t phai thu th�p bing chung ki�m toan ... : ..... · ....................... : .... 4

1.2 PHAN LOh-I BANG CHUNG KIEM TOAN .................. : .............................. 5

1.2 .1 Phan. lo�i theo ngu6n g6c hinh thanh ........................................................ 5

1.2.2 Phan lo�i theo hinh thuc .............................................. ·............................. 6

,1.3 rtu cAu cu A BANG CHUNG IGEM TOAN ........................................... 7

1.3.1. Tinh thich hqp ........................................................ , .................................. 7

1.3.2 Tinh dfty du ............................................................................................... 9

. .

· 1.4 cAc KY THUAT THU THAP BANG CHUNG KIEM TOAN .................... 11

1.4.1 Xac nh�n tu ben ngoai .............................................................................. 11

1.4.2 Thu t\lc phan tich .............................................. '. .................................... ; .. 13

1.4.3 Phong vftn ............. '. .................................................................................... 16

1.4.4 Tinh toan l�i ........................................................... : .................................. 17

1.4.5 Thvc hi�n l�i ..................................... , ........................................................ 17

1.4.6 I(i�1n tra .......................... : ......................................................................... 17

1.4.7 Quansat ................................................. : ................................................... 19

1.5 TR.A.CH NHI$M CUA KTV TRONG VI$C THU THJ\P BANG CHUNG. 19

1.6 sv HOAI NGHI VE BANG CHUNG IGEM TOAN . ................................... 22

CHUONG 2 . THUC TRANG VE cAc KY THUAT THU TRAP BA.NG

CHUNG TRONG KIEM TolN BAo cAo TAI cHiNH T4-I c6NG TY

!! ,

TNHH l(IEM TOAN FAC ...................................................................................... 23

2.1 GIOI THI$U CHUNG VE CONG TY TNHH IGEM TOAN FAC . .............. 23

2.1.1 Qua trinh hinh thanh va phat tri�n ............................................................ 24

2.1.1.1· Lich su: hinh thanh .................................................. ; ........................... 24

2.1.1.2 Qua trinh phat tri�n . ....................................................................... � ... 24

SV: N guy�n Thf Kim Tien

Lu�n van t6t nghi�p GV: Th.s Ngo NgQc Linh

2.1.2 Ca c�u t6 chuc ....................... ; ..................................................... : ............ 25

2.1.3 · Tinh hinh ho�t d9ng .................................................................................. 26

2.1.3.1 Nguyen tic, tieu chi va lTI\lC tieu ho�t d(>ng ....................................... 26

2.1.3.2 Phuong hu6ng, chi�n luqc phat tri€n cua cong ty trong tuang lai. ... 28

2.1.4 Cac dich v\l V\l cung c�p ....... _................................................................. _... 28

2 1°41 n·h 1·� . , B' , ,. h'h

.

. . . 1c V\l <1em toan ao cao tai c m ............................................... .. 28

2.1.4.2 Dich V\l ki€m toan Bao cao quy�t toan v6n dfiu tu hoan thanh . ........ 29

2.1.4.3 Dich V\l k� toan . ................................................................................. 29

2.1.4.4 Dich vµ tu. v�n ................................................... , ................................. 29

2.1.4.5 Dich V\l dao t�o . ............ ; .................................................................... 29

2.2 THl)'c TRANG VE cAc KY THUAT THU THAP BANG·cu(J'NG TRONG

KIEM TOAN BAO cAo TAI CHiNH TAI CONG TY TNHH IGEM TOAN FAC

......... -.: .............................................................................................................. 30

2.2.1 Gi6i thi�u khach hflng: Cong ty c6 phftn ABC ..... � ................................... 30

2.2.2 Thµc hi�n cac thu t\lc d€ thu th�p bing chung . ............................. -.......... .30

2.2.2.1 Thu th�p bing chung trong giai do�n l�p kS ho�ch . .......................... 30

2.2.2.2 Thu th�p bing chung trong giai do�n thµc hi�n ki€m toan . ............. .40

2.2.2.3 Thu th�p b�ng chung trong giai do�n hoan thanh ki�m toan ............. 66

2.2.3 Danh gia cua ktv v€ tinh dfty du va thich hqp cua b�ng chung . ............... 68

CHUONG 3 NH�N XET VA KIEN NGHJ .......... �···········································69

3.1 NHAN XET CHUNG .................... : ................................................................. 70

3.1.1 Vu di�1n . ................................................................................................... 73

3.1.2 Kh6 khan va thach thuc d6i v6i FAC . ...................................................... 74

3.2 I(IEN NGHJ .......... ,................................ · .................. : ........................................ 75

. '

3.2.1 Trong qua trinh thµc hi�n cac thu t\lc thu th�p b�ng chung ki�m toan . ... 75

3.2.2 Trong qua trinh danh gia va t6ng hqp b�ng chung ki€m toan .. : ............... 77

' -

KET LU4N ..... � ................................................................................................. _

..... 79

PHV LVC .............................................................................................................. 81

' - ?

TAI LI�U THAM KHAO ....................... ,............................................................. 90

_

SV: N guy�n Thi _Kim Ti'en

Lu�n van t6t nghi�p . GVHD: Th.S Ng8 NgQc Linh

DANHMUC cAc TU VIET TAT

BCTC

BCKiT

BCDKT

BCKQHDKD

HT KSNB.

KTV

FAC

TNHH

HTK

XDCB

GD

HDQT

DN

KD

- ------ro00ll--------

Bao cao tai cl).inh

Bao cao ki�m toan

Bang can d6i k� toan

Bao cao k�t qua hoi.it d(mg kinh doanh

H� th6ng ki€m soat rn)i b(>

Ki�m toan vien

Cong ty TNHH Ki€m toan F AC

Trach nhi�m hfru hi.in

Hang t6nkho

Xay dvng CO' ban

C Giam d6c

H(>i d6ng quan tri

Doanh nghi�p

Kinh doanh

------ · · ro 0 0ll--------

SV: Nguy�n Thi Kim Tien

Lu�n van t8t nghi�p. GVHD: Th.S Ngo Ng9c Linh -

DANH . SA.CH cAc . BANG BIEU SU DUNG

.

--------ro0�---. ----

BiSu 2.1: Trich gidy ta lam vi�c cua KTV v� vi�c tra� d6i v&i BGD tinh hinh kinh

doanh cua khach hang

BiSu 2.2: Trich gidy ta lam vi�c cua KTV v� danh gia h� th6ng KSl'fB dan vi

BiSu 2.3: Phan tich bang can- d6i k� toan

BiSu 2.4: Phan tich bang BCKQHDKD

BiSu 2.5: Trich gidy ta lam vi�c cua KTV v� bien ban d6i chi�u cong nq cua cong ty

ABC

BiSu 2.6: Trich gidy ta lam vi�c cua KTV v� bien ban cdn tru cong nq cua ABC

BiSu 2. 7: Phan ti9h bi�n d(mg hang t6n kho cua cong ty ABC nam 2014

· BiSu 2.8: Phan tich bi�n d(mg chi phi ti�n luang theo thang cua cong- ty ABC nam

2014

. BiSu 2.9: D�nh gia h� th6ng KSNB d6i v&i khoan 1nvc hang t6n kho ti.ii ABC

BiSu 2.10: KiSm tra vi�c tinh toan gia xudt cong q1, d1,mg cv

BiSu 2.11: Phi8u ch(mg ki8n kiSm ke hang t6n kho

BiSu 2.12: Trich gidy ta lam vi�c cua KTV v� bien ban kiSm ke quy ti�n m�t ti.ii ABC

BiSu 2.13: Trich gidy ta lam vi�c v� thu tvc b6 sung d6i v&i kiSm ke ti�n m�t

BiSu 2.14: KiSm tra chi ti�t chung tu cac khoan nq phai tra nguai ban

BiSu 2.15: Bang ghi chep k�t qua thu tvc quan sat kho hang ti.ii cong ty ABC

BiSu 2.16: Trich gidy ta lam vi�c cua KTV v� thu giai trinh cua Ban giam d6c

--------ro 0 �--------

SV: Nguy�n Thi Kim Tien

Lu�n van t6t nghi� p

1. S\l· cfin thi�t cua d� tai

GV: Th.s Ngo NgQcLinh

LOI MO DAU

------,-;t;,,:,® o(ff,--------

Dich vv ki8m toan tuy m6"i ra dai va phat tri8n trong khoang 15 nam k8 tu khi

Dang va Nha Nu6"c ta thvc hi�n cong crn).c d6i m&i sang kinh t€ thi trm:mg dinh hu&ng

xa h<)i chu nghia, nhung n6 dang dftn khfing dinh vi tri quan tn;mg cua-minh trong n€n

kinh t€ h◊i nh�p hi�n nay. V &i chinh sach ma cua va · t�o di€u ki�n d8 thuc dfty san

xufit phat tri8n, ngay ca11g c6 nhi€u doanh nghi�p ra dai v&i quy mo l&n, d6ng thai,

tru&c doi hoi v€ sv minh b�ch, ,lanh m�nh tai chinh cua doanh nghi�p trong n€n kinh t€

thi truo·ng vfl h9i nh�p kinh t€ th€ gi&i thi sv trq giup cua cac cong ty ki8m toan la vo

cung cftn thi€t. Ki8m toan gia day da tro· thanh cong cv hi�u qua d8 quan ly thu€, ngan

sach nha nu6·c, thi truang ch(mg khoan ben c�nh quan ly tai chinh n6i chung.

V6·i sv gia tang s6 luqng ,cac cong·ty ki8m toan nhu h�n nay, cac cong ty ki8m

toan thvc sv cftn nang cao ch�t luqng dich vv cua minh d8 c6 th8 phat tri8n va c�nh

tranh. C6 th8 n6i, sv thanh cong cua m<)t cu<)c ki8m toan, phv_ thu<)c tru&c h€t vao vi�c

thu th�p va sau d6 la danh gia biing ch(mg ki8m toan cua ki8m toan vien. Cac k€t lu�n

cua KTV ngoai kha nang xet doan ngh€ nghi�p va kinh nghi�m cua tung nguai, d� xac

, minh tinh trung thvc va hqp ly cua bao cao tai chinh, KTV cftn phai dva vao biing

, chuµg ki8m toan thu th�p duqc. Biing chung ki8m toan khong chi giup KTV dua ra k€t

lu�n ma con danh gia chfit luqng ho�t d<)ng ki8m_t'oan. Va d� thu th�p duqc cac biing

chung c6 gia tri, KTV phai din d€n cac ky thu�t thu th�p biing chung thich hqp. Tuy

nhien, nhfrng gi h9c duqc tren truang l&p chi la khung ly thuy€t chung nhfit v� cac ky

thu�t thu th�p biing chung, thvc t€ m6i c·ong ty ki8m toan l�i v�n dvng cac ky thu�t nay

rfit khac nhau. D8 hi8u ro vi�c v�n dvng cac ky thu�t thu th�p biing chung, tu d6 c6 sv

so sanh, lam ro gifra ly thuy�t va thvc t€, em xin ch9n d€ tai "Hoan thi�n ky thu�t thu

\

'

' . '

th�p b�ng chu:ng ki�m toan trong ki�m toan bao cao tai chinh t�i cong ty TNHH

Ki�m toan FAC".

SV: Nguy�n Thi Kim_Tien Trang 1