Kiểm toán khoản mục doanh thu và nợ phải thu khách hàng trong kiểm toán báo cáo tài chính tại chi nhánh Miền Nam công ty trách nhiệm hữu hạn kiểm toán và định giá Thăng Long - T.D.K (TL-T.D.K)

TRUONG D�I HQC MO THANH PHO HO CHI MINH

KHOA KE TOAN -KIEM TOAN

LE THI HOANG MY

MSSV: 1154040328

KIEM TOAN KHOA.N Ml)C DOANH THU VA NQ PHA.I THU KHACH

HANG TRONG KIEM TOAN BAo cAo TAI cHiNH T�I CHI NHANH

MIEN NAM �ONG TY TNHH KIEM TOAN VA D!NH GIA

THANG LONG-T.D.K (TL-T.D.K)

KHOA LU4N TOT NGHitP

NGA.NH: KULM TOAN

Tp. H6 Chi Minh - Nam 2015

TRUONG DAI HOC MO THANH PHO HO CHI MINH

. .

KHOA KE TOAN -KIEM TOAN

LE THJ HOANG MY

MSSV: 1154040328

KIEM TOA.N KHOAN MVC DOANH THU VA N{} PHAI THU KHA.CH

HANG TRONG KIEM TOAN BAO cAo TAI CHINH T�I CHI NRA.NH

MIEN NAM CONG TY TNHH KIEM TOAN VA DJNH GiA

THANG LONG-T.D.K (TL -T.D.K)

mu�� O!J a:::� TP JltU

THU Vl�Ni i..---- C •• _, ..

KHOA LU4N TOT NGHitP

NGANH: KIEM TOAN

LOP: DHllKTlO

GVHD: LE THJ THANH XUAN

Tp. HO Chi Minh - Nam 2015

LOI CA.MON

Loi dAu tien, em xin gui loi cam on dSn tfit ca Quy ThAy Co TnrO'llg D?i hQC Ma

Thanh Ph6 H6 Chi Minh n6i chung va khoa KS toan - KiSm toan n6i rieng, cam on

ThAy Co da hu6ng d§n, truySn d?t kiSn thuc, kinh nghi�m cho em trong su6t 4 nam

ng6i tren giang duong. D�c bi�t, �m xin gui loi cam on dSn- C6 Th.s Le Thi Thanh .

Xuan da t?n tinh hu6ng d§n va g6p y cho em dS hoan thanh kh6a lu?n t6t nghi�p nay.

Em cling xin gui loi cam on chan thanh dSn Ban Giam d6c cung toan thS cac anh

chi trong chi nhanh miSn nam Cong ty KiSm toan va Dinh gia Thang Long-T.D.K da

t?o diSu ki�n cho em c6 co h<)i duqc lam quen v6i moi tnrO'llg kiSm toan th1;rc tS. D�c

bi�t cam O'n cac anh chi Phong KiSm toan 2, la nhfrng nguoi da tn;rc tiSp hu6ng d�n

cong vi�c va truy�n d?t kinh nghi�m, cung cfip thong tin, tai li�u va hu6ng d�n em

trong qua trinh th\fc hi�n kh6a lu?n nay.

Trong qua trinh thµc t?p va thµc hi�n kh6a lu?n, em da c6 ging hoan thanh t6t

nhfit trong kha nang, tuy nhien, do nhfrng lwn chS vS hiSu biSt, kinh nghi�m ban than

nen kh6 tranh khoi nhfrng sai s6t. Em rfit mong duqc sµ g6p y cua ThAy Co va cac anh

chi dS hoan thi�n hon kh6a lu?n nay cling nhu kiSn thuc va ky nang lam vi�c thµc tS.

Em xin chuc Quy ThAy Co, Ban Giam d6c, cac anh chi trong cong ty cung gia

dinh, b?n be sue khoe, nhiSu niSm vui va thanh cong trong cong vi�c va CUQC s6ng.

Em xin chan thanh cam on!

Sinh vien thl}'C hi�n

LE THJ HOANG MY

NHANXET CUA GIANG VIEN HUONG DAN

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DANH MlJC TU cAc VIET TA.T

Ky hi�u Di�n giai

:

BCTC Bao cao tai chinh

BCBKT Bang can d6i k� toan

BCKT Bao cao kiSm toan .

BG0 Ban giam d6c

GTGT Gia tri gia tang

KTV KiSm toan vien

KSNB KiSm soat nc)i be)

TNHH Trach nhi�m hfru h,,m

VAS Chufrn mµc k� toan Vi�c Nam

VNB Vi�t Nam d6ng

VSA Chufrn mµc kiSm toan Vi�c Nam

DANH MlJC cAc BANG n1itu v A so Do

Sa d6 1: Ca cfiu t6 chuc cua cong ty TNHH Ki Sm toan va Dinh gia Thang Long -

T.D.K.

BiSu d6 1: BiSn d()ng doanh thu ban thanh phftm qua cac thang

Minh l19a 1: Phan tich tinh hinh doanh thu t�i cong ty ABC

Minh h9a 2: Tim hiSu h� th6ng kiSm soat n9i b9 vai chu trinh ban hang

Minh l19a 3: Tim hiSu vS chinh sach kS toan doanh thu cua c6ng ty ABC

Minh l19a 4: Phan tich biSn d9ng doanh thu t�i cong ty ABC

Minh h9a 5: T6ng hqp doanh thu theo thang t�i cong ty ABC

Minh l19a 6: 06i chiSu gifra to khai va s6 kS toan cua cong ty ABC

Minh l19a 7: KiSm tra ch9n m�u d6i vai doanh thu ban hang va cung cfip dich V\l t�i

cong ty ABC

Minh h9a 8: KiSm tra giam gia hang ban t�i cong ty ABC

Minh h9a 9: KiSm tra chinh sach kS toan cua ng phai thu t�i cong ty ABC

Minh h9a 10: T6ng hqp s6 li�u ng phai thu khach hang t�i c6ng ty ABC

Minh l19a 11: Bang phan tich tu6i ng cong ty ABC

Minh h9a 12: KiSm tra ch9n m�u ng phai thu khach hang t�i ABC

Minh l19a 13: Ki Sm tra vi�c trich l?p dµ phong

Bang 14: KiSm tra vi�c phan lo�i tu6i ng

Kh6a lu�n t6t nghi�p GVHD: Th.s Le Thi Thanh Xuan

MVCLVC

TONGQUAN ............................................................................................................. 3

Chuong 1: Cd sa Ly LUAN VE KIEM TOAN DOANH THU VA NO PHAI

THU KHACH HANG TRONG KIEM TOAN BAO cAo TAI cHi:NH ................... 6

I.I. T6ng quan kS toan doanh thu va nq phai thu khach hang .. ,. .. ;.::. ......................... 6

1.1.1. Doanh thu ............................................................................................... 6

1.1.2. Ng phai thu khach hang·:·············································-···························· 9

1.1.3. Yeu cfiu vS c6ng b6 thong tin d6i v6i doanh thu va ng phai thu khach hang 12

1.1.4. D\l' phong ngi phai thu kh6 doi ........................... i·····:

····························· 13

1.1.5. KiSm soat rn)i b9 d6i v6i doanh thu va ng phai thu khach hang ............... 14

1.2. Nhfrng vfin dS ly lu�n chung vS kiSm toan doanh thu va ng phai thu khach

hang .......................................................................................................................... 17

1 2 1 M . � k

.::. '

. . . \IC tieu 1em toan ............................................................................... . 17

1.2.2. Quy trinh kiSm toan khoan m\lC doanh thu va ng phai thu khach hang .... 18

CHUONG 2: CONG TAC KIEM TOAN KHOAN MlJC DOANH THU VA NO

PHAI THU KHACH HANG TRONG KIEM TOAN BAo cAo TAI CHi:NH T�I

CONG TY TNHH KIEM TOAN VA D�H GIA THANG LONG - T.D.K ........... 29

2.1. Gi6i thi�u cong ty TNHH ki�m toan va dinh gia Thang Long TDK ............... 29

2.1.1. Qua hinh thanh va phat triSn cua c6ng ty ................................................ 29

2.1.2. D�c di Sm hoc,lt d<)ng cua cong ty ............................................................ 31

2.1.3. D�c diSm t6 chuc quan ly ...................................................................... 32

2.2. Tim hiSu quy trinh kiSm toan Doanh thu va Ng phai thu khach hang tc,li c6ng

ty TNHH Ki�m Toan va Dinh Gia Thang Long - T.D.K chi nhanh miSn nam ......... 34

2.2.1. Tim hiSu moi trnang kinh doanh ............................................................ 34

' • .::., •.Z.- , A• "'- 2.2.2. Tim h1eu k1em soat n91 b9 .................................................................... . 35

2.2.3. Phuang phap ti�p c�n ............................................................ , ............... 35

2.2.4. Plmang phap xac l�p muc tr9ng ySu: ...................................................... 35

2.2.5. Thu nghi�m CO' ban ...... : ......................................................................... 36

SVTH: Le Thi Hoang My Trang 1/82

Kh6a lu?n t6t nghi�p GVHD: Th.s Le Thi Thanh Xuan

2.3. Minh l19a thvc hi�n kiSm toan khoan mvc doanh thu va nq phai thu khach

hang trong qua trinh kiSm toan bao cao tai chinh t�i cong ty khach hang ABC ...... .41

2.3.1. Tim hiSu thong tin vS khach hang .......................................................... 41

2.3.2. Nghien cuu va danh gia h� th6ng kiSm soat n9i b9 .......... -.. : .................... 43

2.3.3. Danh gia nii ro va xac dinh muc tr9ng ySu ................... , .. ;� ..................... 46

2.3.4. Thu nghi�m ca ban d6i vai khoan mvc doanh thu va nq phai thu khach

hang ······································.··············································-························· 47

2.3.5. Danh gia kSt qua kiSm toan .................................................................... 62

2.3.6. T6ng hqp kSt qua cua ph�n hanh ......................... ...... _ _. ............................ 63

2.4. Khao sat thu tl_.lc kiSm toan Doanh thu va Nq phai thu khach hang t�i m9t s6

khach hang do cong ty TL - T.D .K thvc hi�ri .......................................................... 63

2.5. KSt lU?Il ············································································································69

CHUdNG 3: NHA,N XETVA KIENNG HJ .......................................................... 70

3.1. Nh?n xet: .......................................................................................................... 70

3.1.1. Vu diSm .......... : ..................................................................................... 70

3.1.2. H�n chS ................................................................................................ 71

3.2. KiSn nghi ............................................................................... : .......................... 74

KE T LUA,N ........................................................................................................... 78

PHl)Ll)C ........................................................................................................... 80

SVTH: Le Thi Hoang My Trang 2/82