Phương pháp thu thập bằng chứng kiểm toán trong kiểm toán báo cáo tài chính được áp dụng tại Công ty TNHH kiểm toán Việt Úc

TRUONG DAI HOC MO TP. HO CHI MINH

• •

CHUONG TRINH DAO TAO DAC BIET . . .

KHOA LUAN TOT NGHIEP . .

NGA.NH KE TOAN

De tai

PHUONGPHAPTHUTHAPBANG •

CHUNG KIEM TOAN TRONG KIEl\1

TOAN BAo cAo TAI c11iN11 DlJ'f1C

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AP DUNG TAI CONG TY TNHII

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KIEM 1

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SVTH: Vo Thi Tra Mi

.

MSSV: 40764359

Nganh: K� toan

GVHD: Tbs. Doan Van Hoat .

Thanh phB H6 Chi Minh - Nam 2011

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Kh6a luan t6t nghiep GVHD: Ths. Doan Van Hoat

Liti Cam an

03Wro

Tru&c tien, em xin gui lcri cam an chan thanh t&i ttt ca cac th�y co da di;ty

d6 va hu&ng dtin cho em cac mon h9c trong su6t 4 nam h9c t?p ti;ti truang Di;ti

h9c Ma TP.HCM. Khoang thai gian 4 nam nay em da hQC hoi duqc rtt nhiSu

kiSn thuc tu cac th�y co. Th�y co da huang dtin va truySn di;tt t?n tinh cho em tu

nhfrng kiSn thuc ca ban d�u tien cho dSn nhfrng kiSn thuc phvc vv cho chuyen

nganh kS toan - ki€m toan. Day chinh la nhfrng CO' SO' nSn tang giup em c6 thS

tiSp tvc bu&c tren con duang theo du6i sv nghi�p kS toan - ki€m toan sau nay.

Ti�p dSn, em gui lai cam an sau site nhtt d�n th�y Doan Van Hoi;it, nguai

da t?n tinh hu&ng dtin va chi bao em thvc hi�n va hoan thanh bao cao thvc t?p t6t

nghi�p cfing nhu kh6a lu?n t6t nghi�p nay.

Trang thai gian thvc t?p ti;ii Cong ty TNHH ki€m toan Vi�t Uc, cac anh

chi trong cong ty da t?n tam hu&ng dfrn, ti;to diSu ki�n rtt nhiSu cho em tham gia

kiSm toan thvc ts ti;ti cac cong ty cfing nhu giup em cung cb ki�n thuc a truang,

d6ng thai nang cao hiSu biSt cua minh vs linh V\fC ki€m toan va hoan thanh bai

bao cao cua minh. Em xin gui lai cam O'n chan thanh dSn cac anh chi ki€m toan

vien va trq ly ki6m toan ti;ti cong ty TNHH ki€m toan Vi�t Uc.

Thai gian thvc t?p tuy la kha ngitn ngui nhung mang li;ti cho em rfit nhi�u

kinh nghi�m thvc t� va giup em chutn bi t6t hon kiSn thuc cho thai gian sitp t&i.

Cu6i cung, em xin gui lai chuc sue kh6e dSn cac th§y co va die anh chi

dang lam vi�c ti;ti cong ty TNHH ki€m toan Vi�t Uc. Chuc th§y co va cac anh chi

se di;tt duqc nhiSu thanh cong hon nfra trong cong vi�c va CUQC s6ng.

SVTH: Vo Tht Trct M; - 40764359

TP HCM, ngay 10 thang 06 nam 2011

Sinh vien thvc hi�n

Vo Thi Tra Mi

Kh6a ludn t6t nghiep

MUCLUC

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GVHD: Ths. Doan Van Ho9t

' ? ';:. LOI MO DAU ................................................................................................................ 1

1. LY do chQn dC tai .................................................................................................... 1

2. M\IC tiCu nghien cll'u ............................... � ..•. , .......................................................... 1

3. PhtrO'ng phllp nghiCn cU'u ...................................................................................... 2

4. Ph�m vi nghiCn cfru ............................................................................................... 2

, ,

5. Ket cllu ciia b3.o cao ............................................................................................... 2

CHUONG 1: ca so LY LUAN VE BANG CHUNG KIEM TOAN VA

PHUONG PHAP THU TH�P BANG CHUNG KIEM TOAN ................................ 3

, ' ' ' ?

1.1 Nhfrng van dC c�un,g ve biing ch�ng kiem toan ................................................ 3

1.1.1 Khlli �i�m vC �iing chll'ng kJem toan ................ u ••••••••••••••••••••••••••••••••••••••••• 3

1.1.2 YCu cSu clla biing chll'ng ki.Cm toan ............................................................. 3

1.1.2.1 Thich hap ................................................................................................. 3

1.1.2.2 DJv au ..................................................................................................... 4

' ?

1.1.3 Ph3.n lo�i biing chll'ng kiem toan .................................................................. 4

1.1.3.1 Phan loai theo ngu6n g6c ......................................................................... 4

1.1. 3. 2 Phan loai theo loai hinh ........................................................................... 5

1.2 Nhfrng v�n d� cO' ban v� phrrO'ng phap thu th�p biing chrrng ki�m toan ....... 5

1.2.1 PhtrO'n� phap thu th�p bilng chrrng CO' ban ................................................ 5

1. 2.1.1 Kiem tra .................................................................................................... 5

1.2.1.2 Quan scit .................................................................................................... 6

1.2.1.3 Xac nhan ................................................................................................... 6

1.2.1.4 Diiu tra ..................................................................................................... 7

1.2.1.5 Tinh tocin ................................................................................................... 7

1.2.1.6 Phan tich ................................................................................................... 7

1.2.2 M6i quan �� gifra cO' sO' �§n li�u, m1,1c tieu ki�m toan va phtrO'ng

phap thu th�p biing chll'ng l{iem toan .................................................................. 8

1. 2. 2.1 Ca SO' ddn lieu ........................................................................................... S

1.2.2.2 Muc tieu kii,n toan ................................................................................... 9

1.2.2.3 M<5i quan he giua C<Y SO' ddn lieu, muc tieu kidm toan va plnrang

phap thu thap b&ng chu:ng kiim tocin ................................................................... 9

1.3 Bilng chrrng ki�m toan va phtrO'ng phap thu th�p bilng chfrng trong

quy trinh ki�m toan B?CTC ..................................................................................... 10

1.3.1 Giai d:o�n chulln bj ...................................................................................... 10

1.3.2 Giai d:o�n thl}'c hi�n ..................................................................................... 12

1. 3.2.1 DJi vai ccic khodn muc thong thuang .................................................... 12

:. r• T � r .;( T V •A 1. 3. 2.2 Doi v<Yl cac bang clnrng kzem toan tlac bzet ........................................... 13

1.3.3 Giai do�n hoan thanh .................................................................................. 18

1.3.3.1 Hoat t16ng lien tuc .................................................................................. 18

1. 3. 3. 2 Su lcien phat sinh sau ngay kit thitc nien t16 ........................................... 20

CHUONG2:KHAosAT PHUONGPHAP THUTH�PBANG CHUNG

KULM TOAN T �I CONG TY TNHH KULM TOAN v1iT UC ............................. 21

2.1 Gi&i thi�u SO' lmrc v� cong ty TNHH ki�m toan Vi�t Uc ................................ 21

2.1.1 SO' luQ·c v� cong ty TNHH ki�m toan Vi�t Uc ........................................... 21

2.1.1.1 Qua trinh hinh thimh vc, phat tridn ......................................................... 21

SVTH: Vo Thi Trc't Mi - 40764359 vi

Kh6a luan t6t nghiep GVHD: Ths. Doan Van Hoat

CHUONG 1: CO SO LY LUAN VE BANG CHUNG KULM

TOAN VA PHUONG PHA.P THU THAP BANG CHUNG

KIEMTOA.N .

1

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1 Nhfrng vfin d� chung v� biing chung ki�m toan

1.1.1 Khai ni�m v� bing chrrng ki�m toan

Theo Chufin mvc Ki6m toan Vi¢t Nam (VSA) s6 500, do:;tn 05: "BJng chi'rng

kidm taan la tdt ca cac s6 li¢u, thong tin ma cac KTV thu thqp atr9'C lien quan

ain CU()C kidm toan va dira tren thong tin nay KTV hinh thanh nen y kiln cua

minh. BJng chi'rng kidm taan baa g6m tdt ca cac tai li¢u, cht'rng ti'r, s6 sach kl

taan, BCTC va cac tai li¢u, thong tin ti'r nhfrng ngu6n khac."

Theo d6 biing chung ki6m toan c6 th6 la nhfrng thong tin biing van ban,

thong tin biing lai n6i, cac chung tir sf> sach (sf> cai, sf> nh�t ki chung, sf> chi

ti6t ... ), cac bien ban ki6m ke, gi!y xac nh�n cua khach hang ...

1.1.2 Yeu c�u cua bing chrrng kiim toan

Yeu d.u cua biing chung ki6m toan cung duqc dS c�p trong do:;tn 8 VSA 500:

"KTV phai thu thqp tidy au cac bJng cln'rng kidm taan thfch h9'p cha m6i lagi Jl

kiln cua minh. Sir "tidy au" va tfnh "thfch h9'p" luon tli liin v&i nhau va au9·c ap

dimg cha cac b6ng chitng kidm taan thu thqp aiwc ti'r nhfrng thir nghi¢m kdm

saat va thir nghi¢m CO' ban. "Ddy au" la tieu chudn thi hi¢n vi s6 lu()'ng bling

cht'rng kidm taan; "Thfch h9'p" la tieu chudn thd hi¢n chdt lu9'ng, ti<} tin cqy cita

bling cln'rng kidm taan. "

1.1.2.1 Thfch hap

Theo VSA 500, do:;tn 16 va 17 thi vi¢c danh gia d(> tin c�y cua biing chung

ki6m toan dva tren cac nguyen t�c sau:

• Biing chung c6 ngu6n g6c tir ben ngoai don vi dang tin c�y hon biing

chung c6 ngu6n g6c tir ben trong.

• Biing chung c6 ngu6n g6c tu ben trong don vi c6 d(> tin c�y cao hon khi

h¢ th6ng k6 toan va h¢ th6ng KSNB ho:;tt d(>ng c6 hi¢u qua.

• Biing chung do KTV tv thu th�p c6 d(> tin c�y cao hon biing chung do don

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Kh6a luan t6t nghiep GVHD: Ths. Doan Van Hoat

vi cung cfrp.

• B�ng chung du&i d?ng van ban, hinh anh dang tin C?Y hon b�ng chung ghi

l?i b�ng loi n6i.

• B�ng chung ki�m toan c6 sue thuy�t ph\lc cao han khi c6 duqc thong tin

tu nhi�u ngu6n va nhi�u lo?i khac nhau cung xac nh?n, TruO'Ilg hqp nay

KTV c6 d9 tin C?Y cao hon d6i v6i b�ng chung ki�m toan so v6i truong

hqp thong tin c6 duqc tu nhfrng b�ng chung rieng re. Nguqc l?i truong

hqp b�ng chung c6 tu ngu6n nay mau thufin v&i b�ng chung c6 tu ngubn

khac thi KTV phai xac dinh nhung thu t\lc ki�m tra bf> sung din thi�t d�

giai quy�t mau thufin tren.

1.1.2.2 ndv au

Tinh dfiy du cua b�ng chung ki�m toan mang nijng tinh xet doan ngh� nghi�p

va phfin 16n dva nhi�u tren kinh nghi�m cua KTV. M9t sf> y�u t6 anh hu&ng 16n

d�n sv xet doan ngh� nghi�p cua KTV bao g6m:

• Tfnh tr9ng yiu: B9 ph?n nao cang tr9ng y�u thi cang phai quan tam nhi�u

hon va thu th?P nhi�u b�ng chung hon. Khi muc tr9ng y�u cang thfrp thi

sf> Iuqng b&ng chung phai thu th?P cang tang.

• Mi't:c rui ro tiJm tang va nti ro kidm soat: Nhfrng b9 ph?n c6 muc rui ro

ti�m tang hoijc rui ro ki�m soat cao thi sf> luqng b�ng chung ki�m toan

phai tang.

• Kinh nghi�m tu cac lfin ki�m toan tru6c.

Con theo ISA 500 do?n 7, S\l' dfry du cua b�ng chung ki�m toan bi anh hu&ng

b&i rui ro xay ra sai l�ch (rui ro cang cao thi sf> luqng b&ng chung phai thu th?p

cang nhi�u), chfrt luqng cua b�ng chung thu th?p duqc.

1.1.3 Phan lo�i b�ng chfrng ki�m toan

1.1.3.1 Phan loai theo ngu6n g6c

• B�ng chung do ben ngoai cung cfrp cho KTV.

• B�ng chung do ben ngoai l?p nhung duqc luu trfr t?i don vi.

• B�ng chfrng do DN l?P, luan chuy�n ra ben ngoai va sau d6 tr& v� DN.

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Kh6alu6nt6tnghiep GVHD: Ths. Doan Van Hoat

• BAng chung do don vi l(lp va luan chuySn ben trong don vi.

1.1.3.2 Phan loai theo loai hinh

• Bing chung v(lt ch!t

• Bing chung tai li�u

• BAng chung thu th�p qua phong vfin.

1.2 Nhfrng v§n d� cO' ban v� phrrO'ng phap thu th�p biing

chrrng ki�m toan

1.2.1 PhU'O'ng phap thu th�p bling chrrng CO' ban

Theo VSA 500: "KTV thu th(ip biing ch{rng kdm toan bang cac phuong

phap sau: kiim tra, quan sat, diJu tra, xac nh(jn, tfnh toan va quy trinh phan tfch.

Vi¢c thtrc hi¢n phuang phap nay m{)t phdn tity tlnujc vao thai gian thu th(ip biing

cht'eng kidm toan".

1.2.1.1 Kidm tra

Theo VSA 500, do�m 21: "Kiim tra la vi¢c soat xet chirng tt'r, s6 ki toan,

BCTC va cac tai li¢u c6 lien quan hoqc vi¢c kiim tra cac tai san lnru hinh. Vi?C

kiim tra n6i tren cung cdp bang clnrng co di) tin cijy cao hay thdp tity thu{)c vao

n{)i dung va tity thu{)c vao hi¢u qua CllG hi th6ng KSNB d6i vbi quy trinh Xlt' ly tai

li¢u d6 ". Vi�c ki�m tra duqc thµc hi�n bAng each ra soat, d6i chi�u gifra sf> sach

va thµc t�, gifra qui dinh va thµc hi�n ... KiSm tra bao g6m kiSm tra v(lt chfit va

ki�m tra tai li�u.

KiSm tra vat chfit

Ki�m tra v�t chfit la kiSm tra sµ hi�n hfru cua cac tai san hfru hinh bAng each

tham gia ki�m ke ho�c chung ki�n kiSm ke cung v6i nguai cua don vi. Ki�m tra

V?t chfit thuang ap di.mg d6i v6i cac tai san nhu ti�n m�t t6n quy, hang h6a, V?t

tu, HTK, may m6c, thi�t bi, nha xu&ng ... Ki�m tra v(lt ch�t cung dp bAng chung

tin C?Y v� ml)c tieu hi�n hfru nhung chua dfiy du d6i v6i m1.1c tieu quy�n va nghfa

V\l hay danh gia tai S8Il.

Ki�m tra tai lieu

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SVTH: Vi5 Thi Tri, Mi - 40764359

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Kh6alugnt6tnghiep GVHD: Ths. Doan Van Hoat

Ki€m tra tai li�u la vi�c xem xet s6 sach k� toan, BCTC va cac tai li�u,

chung tu ca ben trong va ben ngoai don vi duqc ki€m toan. Bao g6m:

./ Tai li�u kS toan: chung tu, s6 sach k� toan, BCTC ....

./ Cac tai li�u khac lien quan dSn thong tin trinh bay tren BCTC.

Theo VSA 500, do<;1n 21 c6 b5n nh6m tai li�u chu ySu cung cftp cho KTV cac

bling chung v&i d9 tin c�y khac nhau g6m:

./ Tai li�u do ben thu ba l�p va luu gifr .

./ Tai li�u do ben thu ba l�p va don vi duqc ki€m toan luu gifr .

./ Tai li�u do don vi duqc ki€m toan l�p va hen thu ba luu gifr .

./ Tai li�u do don vi duqc ki€m toan l�p va luu gifr.

1.2.1.2 Quan sat

Theo VSA 500, do<;1n 22: "Quan sat: La vifc theo doi m<)t hifn tu()'ng, m<)t

chu trinh ho(lc m<)t thit tl:{c do nguai khac tlnrc hi?n (Vi dl:{: KTV quan sat vi?c

kiJm ke th{CC f€ ho(lc quan sat cac thu tl:{C kiJm soat do GO'n Vf fiin hanh. .. ) ".

Thu t1,1c nay c6 th€ duqc ap d1,1ng cho rftt nhiSu b9 ph�n duqc ki€m toan.

Tuy nhien phuong phap nay chi cung cftp bling chung vS phuong phap thgc thi

cong vi�c t<;1i thai di€m quan sat chfr khong chic ch�n chung cfing se duqc thµc

hi�n a cac thai di€m khac.

1.2.1.3 Xac nhan

Theo VSA 500, do<;1n 24: "Xac nhtjn: La S{C tra lai cho m9t yeu cdu cung

cdp thong tin nhftm xac minh lqi nhfrng thong tin tla c6 trong cac tai lifu lei toan

(Vi dl:{: KTV yeu cdu tlon vt gt'ri thu cho khach hang xac nhtjn tnrc ti€p a6i VO'i s6

du cac khoan phai thu ciia khach hang .. .) ".

Cac bling chung thu th�p duqc b�ng thu t\lc xac nh�n c6 d9 tin c�y rftt cao

n�u dam bao cac yeu ciiu:

./ Thong tin duqc xac nh�n theo yeu ciiu cua KTV .

./ Sµ xac nh�n duqc thµc hi�n bling van ban .

./ Sµ d9c l�p cua nguai cung cftp v&i don vi duqc ki€m toan .

./ KTV ki€m soat duqc toan b9 qua trinh thu th?p thu xac nh�n.

Theo ISA 505 do,;1n 5, m9t s6 truang hqp sfr dvng thu xac nh?n bao g6m:

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