Phương pháp thu thập và đánh giá bằng chứng kiểm toán tại công ty trách nhiệm hữu hạn Kiểm toán FAC

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BQ GIAO DVC VA DAO T�O

TRUONG DJ.\I "HQC MO TP. HO CHI MINH

KHOA KE TOAN.;._ KIEM TOAN

NGUYEN Tm ANH THU

MSSV: 1154040556

::: \ PHUONG PIIAP THU THAP VA DA.NH GIA BANG

r � r • A � CHUNG KIEM TOAN TAI CONG TY TNHH KIEM

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TOANFAC

KHOA LUAN TOT NGHIEP

• •

NGA.NH: KIEM TOAN

' TP.H6Chi Minh - Nam 2015

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BQ GIAO DVC VA DAO T40

TRUONG D4I HQC MO TP. HO CHI MINH

KHOA KE TOAN - KIEM TOAN

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NGUYEN THI ANH THU

MSSV: 1154040556

PHUONG PHAP -THU THAP VA DANH GIA BANG

CHUNG KIEM TOAN TAi CONG TY TNHH KIEM

TOANFAC

KHOA LUAN TOT NGHIEP

. .

NGANH: KIEM TOAN

THUv1eN

NGUOI HUONG DA.N KHOA HQC

DINH THJ THU HIEN

TP.H6Chi Minh - Nam 2015

I

KHOA LU�N TOT NGHitP GVHD: DINH THJ THU HIEN

LOlCAMON

Tren thvc t€ khong c6 S\I thanh cong nao ma khong g�n li€n v&i nhfrng S\I h6

trq, giup do du it hay nhi€u, du tf\Ic ti€p hay gian ti€p cua nguoi khac. Trong suf>t thoi

gian tu khi b�t dfiu h9c t�p a giang duang d?i h9c d€n nay, toi da nh�n ·dirqc nit nhi€u

SlJ quan tam, giup do cua quy Thfiy Co, gia dinh va h?n be. V &i long bi€t-on sau s�c

nhfit, toi xin gui d�n quy Thfiy Co a Khoa K� toan- Ki€m toan Truang D?i H9c Ma

Thanh Phf> Hf> Chi Minh- nhfrng nguqi · da dung tri thuc va tam huy€t cua minh d€

truy€n l?i vf>n ki€n thuc quy bau cho chung toi. Qua bf>n nam h9c t?i trl!ang, toi da

nh�n duqc nhi€u ki€n thuc tu ca ban d€n chuyen sau v€ nganh ngh€ ki€m toan ciing

nhu ki€n thuc bf> ich khac. Nhfrng ki€n thuc nay se la hanh trang cho toi bu&c vao

ngh€ ki€m toan m9t each t\l' tin. Toi ciing xin chan thanh cam on quy nha truang da

t?o m9t moi truang h9c t�p ly tuang d€ toi c6 nhfrng ki€n thuc v€ nganh ngh€ ma

minh dang theo h9c.

Trong thoi gian thvc t�p t?i cong ty TNHH Ki€m toan F AC, toi da c6 ca h9i

fi�p xuc v&i cong vi�c ki€m toan thvc t€. Toi xin chan thanh cam on quy lanh d?o

Cong ty da t?o di€u ki�n tf>t nhfit d€ toi duqc ti€p xuc v&i cong vi�c nhu m9t nhan vien

thvc thl). Toi ciing xin cam on cac anh chi trong Cong ty da t�n tinh chi bao toi trong

thoi gian qua d€ toi c6 th€ hoan thanh tf>t dqt th\fc t�p cua minh, nhfrng ngay thang

thvc t�p se d9ng l?i trong tam tri toi cung v&i nhfrng loi chi bao cua cac anh chi.

Toi ciing xin chan thanh cam on co Dinh Thi Thu Hi€n da hu&ng ddn va giup do

toi t�n tinh trong qua trinh thvc hi�n kh6a lu�n cua minh. Sau cung, tf>i xin kinh chuc

quy Thfiy Co Truang D?i H9c Ma d6i dao sue khoe, ni€m tin d€ ti€p tl)c thvc hi�n su

m�nh cao ca cua minh la truy€n d?t ki€n thuc cho th€ h� mai sau.

Bu&c dfiu di vao thvc t€, tim hi€u IInh V\IC ki€m toan v&i vf>n ki€n thuc cua toi

con h?n ch€ va con nhi€u ha nga. Do v�y, bai vi€t khong tranh khoi nhfrng thiJu s6t la

di€u ch�c ch�n, toi rfit mong nh�n duqc S\f g6p y cua quy Thfiy Co, cac anh chi va cac

h?n d€ ki€n thuc cua toi trong linh V\IC nay duqc hoan thi�n han.

Tran tn;mg.

SVTH:· NGUYEN THJ ANH THU 1154040556

KHOA LU�N TOT NGHitP GVHD: DINH THJ THU HIEN

NHAN XET CUA GIANG VIEN HUONG DAN

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

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......... , ngay.... ang .... nam ....... .

Giang vien hmrng d§n

(Ky ten)

SVTH: NGUYEN THJ ANH THU 1154040556

ii

KHOA LU� TOT NGHIJtP GVHD: DINH THJ THU HIEN

MUCLUC

• •

LOI Md £>AU ................................. � .............................................................................. 1

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

2 M t.

,.. h.

" , d�t,·

. \IC 1eu ng 1en cuu e a1: .................................................................................... . 1

3. Phuong phap nghien cuu va ph�m vi d� tai: ................................... : .. , ..... : .............. 2

, , '

4. Ket cau cua de tai: ................................................................................................... 2

CHUONG I.CO SOL Y LU!N BANG CHUNG KIEM TOAN ........... , ..................... 3

1.1 KHAI QUAT CHUNG VE BANG CHUNG KIEM TOAN ....................... 3

1.1.1 Khai ni�m·······································································:·························· 3

1.1.2 Y nghia va vai tro cu.a bing chirng kiim toan ....................................... 4

1.2 PHAN L04-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 d�ng hinh thirc ................................................................ 6

1.2.3 M(>t s6 bing chfrng dJc bi�t .................................................................... 7

1.2.3.1 Ttr li�u cu.a chuyen gia ......................................................................... 7

1.2.3.2 Giai trinh cu.a giam d6c ........................................................................ 8

\ 1233 T 1·" " kiA

. . . tr u;u cua em t , oan v1en •A n91 ""b" Q...................................................... . 9

12 3 4 T I"" " kiA

. . . tr 1�u cua em t ' oan v1en "" kh' ac ...................................................... . 10

1.2.3.5 Bing chfrng v� cac ben lien quan ...................................................... 10

1.3 vtu cAu DOI vm BANG CHUNG KIEM TOAN ................................ u

1.3.1 Tinh thich hQ'P ········································································�··············· 12

1.3.2 Tinh d§y du ............................................................................................. 14

1.4 cAc KY THU� T THU TH�P BANG CHUNG KIEM TOAN .............. 15

1.4.1 Kiim tra .................................................................................................. 15

1.4.1.1 Kiim tra v{it chit ................................................................................ 15

1.4.1.2 Kiim tra tai li�u .................................................................................. 16

1.4.2 Quan sat ...................................................................... , ........................... 16

1.4.3 Xac nh{in tir ben ngoai ........................................................................... 17

1.4.4 Phong vin ............................................................................................... 18

1.4.5 Tinh" toan" l�i. ........................................................................................... 19

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SVTH: NGUYEN THJ ANH THU _1154040556

KHOA LUiN TOT NGHI$P GVHD: BINH THl THU HIEN

1.4.6 Th1_1·c hi�n I�i ........................................................................................... 19

1.4. 7 Phan tich ................................................................................................. 20

CHlJONG 2.GIOI THIJ;U VE CONG TY TNHH KIEM TOAN FAC ...................... 23

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

2.1.1 Ljch sir hinh thanh va phat tri�n cong ty ............................................. 24

2.1.2 Phu-«ng cham ho�t di)ng ................................................... � ....... :. ........... 24

2.1.3 Nguyen tiic va m1_1c tieu ho�t di)ng ....................................................... 24

2.1.4 CO' cftu t6 chrrc quan Iy t�i' cong ty .............................. , ........................ 25

2.1.5 Nhi�m v1_1, chrrc nang va ph�m vi ho�t di)ng ....................................... 26

2�1.6 Bjnh hmmg phat tri�n trong trrO'Ilg Iai ................. � ..... , ........................ 28

2.2 QUY TRINH CUNG CAP DJCH VV KIEM TOAN BAO cAo TAI

CHINH T�I CONG TY KIEM TOAN FAC ....................................................... 28

2.2.1 B�c di�m quy trinh ki�m toan t�i Cong ty TNHH Ki�m toan FAC. 29

2.2.2 Giai do�n l�p k� ho�ch .......................................................................... 29

2.2.3 Giai do�n th1_1·c hi�n ki�m toan .............................................................. 30

2.2.4 Giai do�n hoan thanh ki�m toan .......................................................... 30

2.3 B�C BIEM H$ THONG HO SO KIEM TOAN ....................................... 31

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2�3.1 Cau true ho SO' kiem toan .................................................. .-................... 31

2.3.2 Cach thrrc trinh bay t6ng quat .............................................................. 32

CHlJONG 3.V !N Dl)NG PHlJONG PHAP THU TH!P VA DANH GIA BANG

CHUNG KIEM TOAN T�I CONG TY KIEM TOAN FAC ..................................... 32

3.1 GIOI THI$U VE KHA CH HANG ABC .................................................... 32

3.2 LiP KE HO�CH KIEM TOAN ................................................................. 32

3 2 1 T' h

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" th� ki;. '

t ". b" . . 1m 1eu � ong em soa nQI Q .................................................... . 42

3.2.2 Xac l�p mrrc trQng y�u ........................................................................... 42

3.3 GIAI BO�N TH\JC HI$N KIEM TOAN .................................................. 44

3.3.1 Ki�m toan ti�n ........................................................................................ 44

3.3.2 Ki�m toan tai san c6 djnh ...................................................................... 46

3.3.3 Ki�m toan nQ' phai thu khach hang ...................................................... 52

3.3.4 Ki�m toan hang t6n kho ......................................•................................. 56

3.4 GIAI BO�N KET THUC KIEM TOAN .................................................... 62

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CH NG 4.�N XET VA KIEN NGHJ ................................................ ; ............... 65

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· KHOA LU4N TOT NGHiltP GVHD: DINH THJ THU HIEN

4.1 NH4N XET CHUNG ................................................................................... 65

4.1.1 U u di�m ................................................................................................... 65

4.1.2 NhrrQ'c di�m ............................................................................................. 65

4.2 NH4N XET QUA TRINH THU TH4P BANG CHUNG KIEM TOAN

CUAFAC ................................................................•................................................ 66

4.2.1 Qua trinh thu th�p biing chrrng ki�m toan trong giai do�n c-huftn bj

ki�m toan ............. : ........................................................................... ' ..................... 66

4.2.2 Qua trinh thu th�p biing chrrng ki�m toan trong giai do�n thl}.'c hi�n

ki�m toan ................................................. ; ............................................................. 67

4.2.3 Qua trinh thu th�p biing chrrng ki�m toan trong giai do�n k�t thuc

kiem toan .............................................................................................................. 71

KET LU!N .................................................................................................................. 73

SVTH: NGUYEN THJ ANH THU _1154040556

KHOA LU�N TOT NGHitP GVHD: DINH THJ THU HIEN

DANH Moc cAc Tif VIET TAT

BCTC Bao cao tai chinh

BCKT Bao cao ki�m toan

CCDC Cong C\l d\lng C\l

CTKiT Chuong trinh ki€m toan

DNK.iT Doanh nghi�p ki�m toan

FAC Cong ty TNHH Ki€m toan F AC

KTV Ki�m toan vien

TNHH· Trach nhi�m huu h�n

TGNH Ti�n gui ngan hang

TSCD Tai san c6 djnh

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SVTH: NGUYEN THJ ANH THU _1154040556

KHOA LU�N TOT NGHitP GVHD: DINH THJ THU HIEN

DANH sAcH cAc BANG BIEU

Bang3.1: Phan Heh Bang can cl6i k� toan ngay 31/12/2013 cua ABC.

Bang 3.2: Phan tich Bao cao k�t qua kinh doanh nam 2013 cua cong ty ABC.

Bang 3.3: Xac cljnh mrrc trQng y�u cho cong ty ABC.

Bang 3.4: f>6i chi�u s6 dtr tiin gfri ngan hang.

Bang3.5: Banh gia s6 dtr tiin co g6c ngo�i t�.

Bang3.6: Phan tich bi�n cl(>ng TSCB hfi'u hinh.

Bang3.7: Phan tich bi�n cl(>ng TSCB vo hinh.

Bang 3.8: Danh sach TSCB phat sinh trong nam

Bang 3.9: f>6i chi�u chrrng tir mua TSCB

Bang3.10: Tinh khftu hao TSCB trong ky.

Bang 3.11: f>6i chi�u s6 li�u tren s6 chi ti�t voi s6 clu·Q·c xac nh{in.

Bang 3.12: Phan tich nQ' phai thu khach hang.

Bang 3.13: Ki�m tra vi�c trich l{ip di}· phong cua ABC.

Bang 3.14: Banh gia chenh l�ch ty gia cu6i ky khoan phai thu g6c ngo�i t�.

Bang3.15: Tfing hQ'p k�t qua quan sat, chrrng ki�n ki�m ke cua KTV.

Bang3.16: Thu tl}c phan tich khoan m\lc hang t6n kho.

Bang3.17: f>6i chi�u s6 li�u gifi'a bao cao xu�t, nh{ip, t6n kho voi s6 li�u ki�m ke.

Bang 3.18: Ki�m tra tinh citing ky cua nghi�p V\l nh{ip kho.

Bang 3.19: Ki�m tra tinh citing ky cua nghi�p V\l xuftt kho.

Vil

SVTH: NGUYEN THJ ANH THU _1154040556