Kỹ thuật thu thập bằng chứng kiểm toán trong quy trình kiểm toán tại công ty trách nhiệm hữu hạn kiểm toán E-Jung

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l 1n'l'RU0NG DAI

• • HOC MO TP. HO CHi MINH��

KHOA KE TOAN - KIEM TOAN

---------*** ---------

MANG THI KIEU DIEM •

MSSV: 1154040061

KY THUAT THU THAP B.ANG CHUNG KIEM • •

TOAN TRONG QUY·TRINH KIEM TOAN T�I

CONG TY TNHH KIEM TOAN E-JUNG

KHOA LUAN TOT NGHIEP

• •

NGANH: KIEM TOAN

TP.HCM - Nam 2015

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Ky thurJt thu thrjp b<lng chung kiim todn

trong quy trinh kiim todn

LOI CAMON

GVHD: Ngo Ng9c Linh

Em xin gui lai cam an dSn toan thS Quy thfiy co trong Ban Giam Hi�u Truong D?i

h9c Ma thanh ph6 H6 Chi Minh va cac thfiy co trong khoa Ke toan - KiSm toan da t�n

tinh giang <l?Y va truy6n d?t kiSn thuc trong su6t thai gian em h9c t�p t?i truong, cung

nhu da h6 trg t?o di6u ki�n cho em thgc t�p trong thai gian vira qua.

Em xin chan thanh cam an Co Ngo Ng9c Linh - nguai da nhi�t tinh, tri.rc tiSp

hu6ng dftn, t�n tinh chi bao va giup da em rfit nhi6u dS hoan thanh bai bao cao thvc t�p

cua minh m9t each hoan chinh.

Em Cung xin gui lai cam an dSn Ban Lanh dao Cong ty TNHH KiSm toan E-Jung

da t�n tinh giup da, t?o di6u ki�n cho em hoan thanh chuyen d6 thvc t�p cua minh t?i quy

cong ty dung tiSn de). D�c bi�t la cac anh chi KiSm toan vien trong cong ty da nhi�t tinh

chi bao em trong su6t thai gian thvc t�p t?i quy cong ty, truy6n d?t nhfrng kinh nghi�m

thvc ti@n va t?o m9i di6u ki�n thu�n lgi cho em c6 ca hc)i dugc tiSp c�n thvc tS cong vi�c

kiSm toan.

Du da rfit n6 Ive nhung chuyen d6 nay khong thS tranh khoi nhfrng thiSu sot va h?n

chS, rfit mong nh�n dugc SlJ thong cam va y kien dong g6p cua Quy th§.y co cling nhu

Quy cong ty dS chuyen d6 dugc hoan thi�n han.

Cu6i cung, em xin kinh chuc sue kh6e Quy thfiy co Truong D?i h9c Ma thanh ph6

H6 Chi Minh va toan thS cac anh chi trong Cong ty TNHH KiSm toan E-Jung d6i dao sue

kh6e, va thanh cong trong SlJ nghi�p.

Em xin chan thanh cam an!

VJ 7 ''tr

Thanh ph6 H6 Chi Minh, ngay AO thang Oo nam d))l5

TIU/�KG D�I HOC t:4 TP JfCfA

SVTH: Mang Thf Kidu Dilm

Ky thurjt thu thrjp bling chung ki€m toan

trong quy trinh ki€m toan GVHD: Ng6 Ng9c Linh

NHAN XET CUA GIANG VIEN HUONG DA.N

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.•...•..•..•.....•..••..........•...•..•..•..•..•..•..•..•.................•........•.....•..•..•.••..•..•..

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..•..•..••..•..•.•...•..•..•..•.....•..•..•..•..•.....•..•..•.....•........•..............•.......•..•..•...

.••.••..•..•..•..•..•.....•..•..•..•..•..•..•..•.....•...........•..•........•.....•...........•..•..•......

..•..•..•..•...............•..•..•..•................................•......................•..•..•..•..•..•

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•.....••.•..••..•.••.••.••.••.•...•.•..•..•..•..•..•..•.......••..•.....•.......•..•..•..•..•.••.•..••.•..•.

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.•..•..•..•.•••...••..•..•..•..•.••....•.....•.....•..•.....•.....•..•........•................•.....•..•...

•.•..••.•..•..•..•..•..•...•....•..•.....•..•........•..................................•..•................

..•.•..••.•..•......•..•.••...........•.•........•.....•..•.....•........•.....•..•.......•..•..............•

...•........•..•..•........•..•.....•........•............................•........•................•..•.

SVTH: Mang Thi Kiiu Diim

Ky thu(lt thu th(lp bang cht'mg kiim toan

trong quy trinh ki€m toan GVHD: Ngo Ng9c Linh

DANHMUC cAc TUVIET TAT

BCBKT

BCKQHBKD

BCKT

BCTC

BGB

CPQLDN

CPBH

DN

HTK

HTKSNB

KTV

NCC

SDCK

SDBK

TGNH

TNHH

TSCB

VSA

Bang can d6i k� toan

Bao cao k�t qua hoi.it dc)ng kinh doanh

Bao cao kiSm toan

Bao cao tai chinh

BanGiamB6c

Chi phi quan ly doanh nghi�p

Chi phi ban hang

Doanh nghi�p

Hang t6nkho

H� th6ng kiSm soat nc)i be)

KiSm toan vien

Nha cung cfip

S6 du cu6i ky

S6 du dfiu ky

Tien giri ngan hang

Trach nhi�m hfru hi.in

Tai san c6 dinh

Chu!n mvc kiSm toan Vi�t Nam

SVTH: Mang Tht Ki€u Dilm

Kj} thwjt thu thgp b6ng chung ki€m toan

trong quy trinh ki€m toan GVHD: Ng6 Ng9c Linh

DANH MUC BANG BIEU/HINH

Hinh 2.1 Thu tvc quan sat cac ho�t d9ng lien quan d€n HTK ..................................... 30

Hinh 2.2 - Ky thu�t phong vftn v6i m9t s6 ky thu�t khac v@ quy trinh HTK ..... :··········· 31

Hinh 2.3 Bang can d5i k€ toan nam 2014 Cong ty TNHH ABC ................................. 33

Hinh 2.4 Bao cao kSt qua ho�t d9ng kinh doanh Cong ty TNlffi ABC ...................... 38

Hinh 2.5 S6 du dftu ky va s5 du cu6i ky khoan m\lc CPBH ........................................ 44

Hinh 2.6 S5 phat sinh chi tiSt 12 thang cua CPBH ...............•........ ; ..... : ....................... 45

-Hinh 2.7 Mftu duqc ch9n cua khoan m\lc CPBH ......................................................... 46

Hinh 2.8 Khoan ID\lC vay va nq ngiln h�n sir d\lng ky thu�t xac nh�n ......................... 49

Hinh 2.9 Xac nh�n cong nq cua DCT KOREA va Mr. Han In Soo ............................ 50

H'nh 2 10 X' nh� � a h'.

t' a' .

1 . ac �n cong n b' 50

. p a1 ra ngu 1 an·····················································:· .. ..

Hinh 2.11 Tinh toan l�i lai vay ngan hang Shinhan ....................................................... 52

I

Hinh 2.12 Tinh toan l�i lai vay DCT Kores va Mr. Han ............ '. ................................... 53

Hinh 2.13 Phan tich ty I� lai suftt nq vay ....................................................................... 53

Hinh 2.14 But toan di@u chinh t6ng hqp cua KTV ........................................................ 55

Hinh 2.15 TSCD cua JK tren BCDKT nam 2014 .......................................................... 56

Hinh 2.16 SDDK va SDCK khoan m\lc TSCD hiiu hinh cua JK .................................. 58

Hinh 2.17 SDDK va SDCK khoan m\lc TSCD vo hinh cua JK .................................... 59

Hinh 2.18 Kiem tra chung tu cac TSCD tang trong nam ............................................... 60

Hinh 2.19 TSCD da thanh ly trong nam 2014 ............................................................... 60

Hinh 2.20 Bang tinh khftu hao TSCD cua JK ................................................................ 62

Hinh 2.21 But toan di@u chinh trich khftu hao ............................................................... 63

Hinh 2.22 But toan di@u chinh t6ng hqp khoan m\lc TSCD ·····································:···· 64

SVTH: Mang Thi KiJu Dilm

Ky thuqt thu thqp b&ng chi'mg !dim toan

trong quy trinh kiim toan

CHUONG MO DAU

MUCLUC.

• •

GVHD: Ngo Ng9c Linh

1. Ly do. ch9n d� tai .................................................................................................. 6

2. Mvc tieu, d6i tuqng, ph�m viva phuang phap nghien cuu ................... '.: ............. 7

3. C§.u true cu.a d� tai ................................................................................................ 8

Chrrong 1 - BA.NG CHUNG KIEM TO.AN VA KY THU4T THU TH4P BA.NG

CHUNG KIEM TOAN

1. 1 Khai ni�m va vai tro cua b&ng chung ki@m toan .................................................. 9

11 Kh,. . 1. . a1 n1t;m ,... b;:. ang c h' ung k·A 1em toan , ............................................................... 9

1.1.2 V ai tro cua b&ng chung ki@m toan ............................................................. 9

1.2 Cac lo�i b&ng chung ki@m toan ............................................................................. 10

1.2.1 Phan lo�i b&ng chung ki@m toan theo ngu6n hinh thanh ............................ 10

1.2.2 Phan lo�i b&ng chung ki@m toan theo lo�i hinh.......................................... 11

1 3 YA ::.. dt.. '

. b;:. h' k

.

. eu cau 01 va1 ang c ung 1em ;:_ t ' oan ................................................................ . 12

1.3.1 Tinh thich hqp ............................................................................................ 12

1.3.2 Tinh dfiy du ........................................................................................ : ....... 14

1 .4 Cac ky thu�t thu th�p b&ng chung .. . . . .. .. .. . .. .. .. . . .. .. .. .. .. . . .. .. .. .. .. .. .. .. .. .. .. .. .. . . . .. .. .. .. .. .. 15

1.4.1 Ki@m tra ...................................................................................................... 15

1.4.1.1 Ki@m tra v�t chfit .................................................................... : .... 15

1.4.1.2 Ki@m tra tai li�u ........................................................................... 16

1.4.2 Xac nh�n .................................................................................................... 17

1.4.3 Quan sat ....................................................................................................... 19

1.4.4 Phong vfin ................................................................................................... 19

1.4.5 Tinh toan l�i ............................................................................................... 21

1.4.6 Phan tich ..................................................................................................... 21

Chrrong 2 - TmfC TR;..NG KY THU4T THU TH4P BA.NG CHUNG KIEM

TOAN T�I CONG TY TNHH KIEM TOAN E-JUNG

2.1 T6ng quan v� Cong ty TNHH Ki@m toan E-Jung ............. ' ................................... 25

2.1.1 Qua trinh hinh thanh va phat tri@n ............................................................. 25

2.1.2 Phuang cham ho�t d(mg va dinh hu6ng phat tri@n cua Cong Ty .............. 25

2.1.3 Ca cfiu t6 chuc t�i Cong ty Ki@m toan E-Jung ........................................... 26

2.1.4 Nhfrng djch V\l uy tin do Cong ty TNHH Ki@m toan E-Jung cung cftp ..... 26

SVTH: Mang Thf Kidu Dilm

Ky thu(i,t thu th(i,p b6ng chung kiim toan

trong quy trinh kidm toan GVHD: Ng6 Ng9c Linh

2.2 Thl,rc tqmg ky thu�t thu th�p b�ng chung kiJm toan t�i Cong ty TNHH Kiem toan

E-Jung . .................................................................................................................. 28

2.2.1 L?p kS ho�ch kiem toari ............................................................................. 28

2.2.1.1 Quan sat ......................................................................................... 28

2.2.1.2 Phong vfin ....................................................................................... 30

2.2.1.3 Thu th?p tai li�u ............................................................................. 32

2.2.1.4 Ky thu�t phan tich .......................................................................... 32

2.2.2 Giai do�n thvc hi�n kiem toan ................................................................... 41

2.2.2.1 Ki@m ke .................. : ....................................................................... 41

2.2.2.2 Ki@m tra tai li�u ............................................................................. 43

2.2.2.3 Thu xac nh?n .................................................................................. 46

2.2.2.4 Phong vfin ....................................................... ; ............................... 51

2.2.2.5 Tinh toan l�i ................................................................................... 52

2.2.2.6 Ky thu?t phan tich .......................................................................... 53

2.2.3 Giai do� hoan thanh ki@m toan ................................................................. 54

2.3 Minh h9a thvc tS ky thu?t thu th?p b�ng chung ki@m toan d6i v&i khoan ID\lC tai

san c6 djnh cua cong ty. JK da duqc Cong ty TNHH KiJm toan E-Jung thvc hi�n

kiJmtoan BCTC nam 2014 . .................................................................................. 56

Chuong 3 - MQT s6 NH�N XET VA KIEN NGHl VE THlf C TE THU TH�P

BANG CHUNG KIEM TOAN TAI CHiNH DO CONG TY TNHH KIEM TOAN E￾JUNG THlf C HitN

J. l Nh?n xet chung ................................................................................................ 65

3.1.1 Vu.di@m ................................................................................................... 65

3.1.2 H�n chS .................................................................................................... 65

3 .2 Nh?n xet rieng ................................................................................................. 65

3.2.1 Thvc hi�n thu nghi�m ki@m soat .............................................................. 65

3.2.2 Kiem tra V?t chfit ....................................................................................... 66

3 2 3 K.

;( '. i•"

. . 1em tra ta1 lyU ...................................................................................... .. 67

3.2.4 Quan sat .................................................................................................... 67

3 .2.5 Xac nh?n ................................................................................................... 68

3.2.6 Phong vein .................................................................................................. 68

3.2.7 Tinh toan ................................................................................................... 69

3.2.8 Phan tich .................................................................................................... 69

3.3 KiSn nghi .......................................................................................................... 69

3.3.1 KiSn nghi chung ........................................................................................ 69

3.3.2 KiSn nghi cho tung ky thu?t thu th?p b�ng chung .................................... 70

3.4 K€t lu?n ........................................................................................................... 74

SVTH· Mang Thi Kiiu Dilm

Ky thu(i,t thu th(i,p bang chung kidm toan

trong quy trinh kidm toan GVHD: Ngo Ng9c Linh

PHV LVC ......................................................................................................................... 76

' - ?

TAI LI�U THAM KHAO ............................................................................................... 77

SVTH: Mang Thi Kiiu Dilm

Ky thu(i.t thu th(i.p biing chzmg kiim toan

trong quy trinh kiim toan

CHUONG MO DAU

1. Ly do chQn c1� tai

GVHD: Ng6 Ng9c Linh

Ho�t d9ng kiem toan tren the gi6i da c6 lich su tren 100 nam nay, tuy nhien 6 Vi�t

Nam ho�t d9ng nay m6i chi xufit hi�n vao nhfmg nam dftu cua th�p ky 90. Ban dftu la sv

xufit hi�n cua cac c6ng ty kiem toan d9c · l�p nam 1991, sau d6 la kiem toa� nha nu6c

1994 va vao nam · 1997 d6i v6i kiem toan n(H be). Tu khi chinh thuc xufit hi�n den nay ho�t

d<)ng ki€m toan da phat trien m<)t each nh�nh ch6ng. D�c bi�t la d6i v6i lo�i hinh ki€m

toan d9c l�p, cac c6ng ty kiem toan tl!i-Vi�t Nam dang tung bu6c nang cao ca v€ s6 lm;mg

lful chfit luQ'Ilg cfing nhu hinh thuc d€ dap ung kip thai v6i sv phat trien cua nSn kinh tS.

Trang xu thS toan cftu h6a, kiem toan da kh6ng con la m9t khai tii�m m6i me. Dfin

dfin, ki€m toan, nhfit la ki€m toan bao cao tai chinh (BCTC) da tra thanh m9t trong nhfrng

b9 ph�n kh6ng the thiSu cua b�t ky m<)t hol!t d<)ng kinh doanh nao. VS thvc chfit, ho�t

d9ng kiem toan la qua trinh thu th�p va danh gia cac b&ng chung vS Bao cao tai chinh dva

tren cac ca sa dfin li�u cua chung v6i S\I h6 trq cua chufin mvc ki€m toan s6 (VSA) 500.

Cac loi;ti b&ng chung khac nhau se anh huang khac nhau dSn kSt lu�n tren bao cao ki€m

toan (BCKT). Do d6, ki€m toan vien va c6ng ty kiSm toan cfin nh�n thuc duqc vai tro cua

m6i loi;ii b&ng chung d€ c6 the th1:1 th�p va danh gia m<)t each dfiy du va hqp ly nhfit, tu d6

c6 the dua ra y kiSn v€ tinh trung thvc va phu hqp vS BCTC duqc kiem toan d6ng thai

KTV cfing dva vao d6 de dua ra kSt lu�n kiem toan. C6 the n6i, sv thanh c6ng cua m9t

CUQC kiem toan tru6c hSt phv thu9c vao S\I thu th�p b&ng chung va sau d6 la danh gia

b&ng chung kiem toan cua KTV.

De thu th�p duqc cac b&ng chung c6 d9 tin c�y cao, KTV ngoai vi�c phv thu9c vao

nang Ive va kinh nghi�m kiemtoan, cfin phai su dvng cac ky thu�t de thu th�p b&ng'ch(mg

thich hqp va dfiy du trong su6t qua trinh thvc hi�n kiem toan. Cac ky thu�t thu th�p b&ng

chung chinh la sv due kSt, khai quat h6a nhfrng kinh nghi�m kiem toan tren ca so phuang

phap bi�n chung, phuang phap cv the khoa h9c, giai tich vS xac sufit va v€ th6ng ke toan

h9c. Nhfrng gi h9c dugc tren ghS truong chi la khung ly thuySt chung vS cac ky thu�t thu

th�p b&ng chung kiem toan, thvc tS, m6i c6ng ty kiem toan l�i v�n dvng cac ky thu�t nay

rfit khac nhau. Tu nhfrng kiSn thuc da duqc h9c va ca h9i duqc thvc t�p ti;ii Cong ty

TNHH kiSm toan E - Jung, day la diSu ki�n cho em c6 th€ di sau nghien cuu dS hiSu r5

vi�c v�n dvng cac ky thu�t thu th�p b&ng chung tu ly thuySt ra ngoai thvc ti�n.

Nh�n thuc dugc S\I cfin thiSt cua dS tai, va la m9t sinh vien chuyen nganh kiSm

toan d6 la ly do em ch9n dS tai "Ky thu�t thu th�p biing chU'llg ki�m toan trong quy

SVTH: Mang Thi KiJu Dilm Trang6

Ky thu(it thu th(ip biing chzmg kidm toan

trong quy trinh kidm tocin GVHD: Ngo Ng9c Linh

trinh ki�m toan t�i Cong ty TNHH Ki�m toan E - Jung" d€ lam de tai t6t nghi�p cho

minh.

Qua d6 nguoi viSt hy v9ng hQC hoi duqc nhieu kiSn th(rc thvc tS trong linh V\fC

ki€m toan va g6p chut y kiSn trong ph�m vi hi€u biSt cua minh d€ quy trinh duqc hoan

thi�n hon.

2. Ml}c tieu, dBi tll'Q'llg, ph�m vi va phrrong phap nghien CU'U

► Ml}c tieu: De tai nghien CU'U nhim nhfrng ml,lC dich sau

� Thu nhcit: H� th6ng h6a ve m�t ly l��n, ban chftt cua bing chung ki€m toan

va cac ky thu�t thu th�p bing chung ki€m toan trong quy trinh kiSm toan.

ik Thu hai: Tim hi€u thvc tS vi�c v�n dvng cac ky thu�t thu th�p bing chung

ki@m toan cua Cong ty 1NHH Ki@m toan E -Jung t�i khach hang cua cong

ty.

� Thu ba: Nh�n xet va de xuftt giai phap nhim khic phvc cac h�n chS g6p

1NHH

phfin hoan thi�n cac ky thu�t thu th�p bing chung ki@m toan t�i Cong ty

Ki€m toan E -Jung.

► DBi trrQ'llg nghien cfru: La ky thu�t thu th�p bfing chung kiSm toan trong quy

trinh kiSm toan t�i Cong ty 1NHH KiSm toan E - Jung va vi dv ve ky thu�t thu

th�p bfing chung drrqc ap dvng khach hang cua Cong ty.

► Ph�m vi nghien cll'U: Cong ty 1NHH Ki@m toan E-Jung ap dl,lng nam 2014.

► Phrrong phap nghien CU'U:

4.. Phuong phcip thu th(lp s6 liiu

• Thu th�p, nghien CU'U cac chufrn mvc, chS d9 kS toan va ki€m toan Vi�t

Nam hi�n hanh cung cac tai li�u chuyen khao c6 lien quan nhu giao

trinh, sach, web v€ ky thu�t thu th�p bing ch(mg ki@m toan trong quy

trinh ki@m toan.

• Thu th�p cac tai li�u, h6 sa nam tru&c lien quan t&i ky thu�t thu th�p

bing chung trong quy trinh ki@m toan t�i Cong ty TNHH Ki€m toan E -

Jung.

• Quan sat qua trinh cac KTV tiSn hanh thu th�p bfing chung ki€m toan va

phong viin KTV ve quy trinh tiSn hanh thu th�p bfing chung ki€m toan

trong thvc tS.

• T11JC tiSp tham gia thu th�p bfing chung kiSm toan voi vai tro la Trq ly

ki€m toan vien .

.-!� Phuong phcip xu ly s6 liiu:

SVTH: Mang Thi Kidu Diim Trang 7