Quy trình kiểm toán doanh thu và nợ phải thu khách hàng tại Công ty TNHH kiểm toán và tư vấn tài chính quốc tế

QUY TRiNH KIEM TOAN DOANH THU

VA NO PHAI THU KHACH HANG TAI

CONG TY TNHH KIEM TOAN VA TU

VAN TAI CHINH QUOC TE

TRUONG DAI HOC MO TP.HCM

cHuoNc rniru oAo rao DAC BIET

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KHOA LUAN TOT NGHIEP

NGANH KE TOAN

I I|ld{o lirioc hd tp H r I

LuqwFryl

SVTH: HO TRTIONG XUANTT NUNC

MSSV: 40764251

Ngirnh: K6 to{n

GVHD: TH.S MAI OUI NCUia

Thhnh phil It6 ctri mintr - Nim 20t I

LOI CAM OI{

Bio ciio thuc tap t6t nghiep nirl duqc hoin thinh ngoiri sq nd lqc cua ban than em

cdn c6 \u ch1 bao taD tinh cua gilo riin hrr.mg din \a ua! Jnh rhi lism roin \ian kong

don vi thuc tap.

hm \in ALri din cac thal co trurcrng Dai hoc Mtr l P.llClM lri cim trn chin thiinh vi

.llLl .a( nhal. ( Jm un rhi\ r,, dl tan ttnh da\ bJo. rru);n rhr lh,, crn nhtmp licn rhue b,i

rrh trL,n! \u(,t thoi gian quc. Kit qua cua qui trinh hoc tap bdn nim qua kh6ng the tich

riri su hunng din hit ldng cua cic thil co. dac biel la th;\ Mri Duc Nehia. nguoi dA lan

trnh giup du huong dan cm trong thui gian thuc hi€n chul en dd niy, ket qua d6 cing gan

liEn r iri eong ho giup di,. chr drn nhi€t tinh cua llan lanh dao \,iL cic anh chi c6n b6 c6ng

nhal \ r(n .'tra .r'rn1 rr l\llllKirnrtoanrrTu rin mi.,hrnh quo( lc ll( di({,'Ji(uki!-n

lhuan 1..'i (ho cm rronE suul Ih,ii gi:rn thur tap tai conp n.

\rn crr on Bcr, Cirm J,,,:,:,'nc tr l\llllKiim t,,an ra fu ratt rri chrnh quoc til

IFC di tgo diiu kiQn cho em thuc tap \a tiep lan riii rhLru ri nqhi- nghr.'p tai cOng 1). Em

\in !ri l,,i rarn ,rn chan thanh t,',i .'ii :rnh. elri li.m loJn r iin lronc (,,rr! r] Ja hJI lone

giLip drr ra cung lap thong tin. Ji li€u di cut hoin thinh ta)l biii hdo cio thuc tap t6t

nghiip.

Iuy nhien. do su han ch6 ri ki.in thrre. linh nghrern thuu tc \J rhoi gian lhuc lip

nin khoil luan khong thc tranh khui nhring -Ji 'nt. I In ral nlonP rrhin Ju,,. rhinrl r kr.n

donp pop qu) h;u lrr Qul th eo dc khoa lu;n JLr,,L h,,all lhr<n h,in

l-.m xin chin thinh cam on.

TP tJ6 alhi Minh. thins 0.1/2011

H6 I nrong Khdnh Dung

KTV

IFC

BCTC

CDKT

HTKSNB

DANH MUC CAC TU,vIET TAT

Ki6m torin vi6n

C6og tv TNHH Ki€rn lo,in va u vao rii chinh qu6c t6

Bio c,o iii chinh

L en d()l ke foan

He rh6ng kiem sodr n(li b6

1.-1.3 Thiit k6 r,i thuc hi€n cric thLr nghi€m ki0m soir...........................................I I

1.i.3.1 Dnnh giri lai rui ro ki€m sor,it... ................................... I2

i .1.3.2 Thi6r ka vi thuc hi":n ciic rhu nghi€rn crr ban ............................................. l2

1..1 Muc tiou kiem rorln ........................... .............................. 15

a, If6i v6i khoan muc Doanh rhu............. .............................. I 5

h l)ot \ dr khuan muu No phai thu ..... ........ . ........ . . ......... 16

Chutrng 2: Quy trinh ki6m to6n Doanh thu b6n hing vi No phai thu khdch hing tai

C6ng ty TNHH Ki6m todn vi tu vAn tii chinh quiic t6 (IFC)

--................................. rz

l.l Cioi thieu c6ng 1! INHH Kiim rodn \ a ru \ in trr e hrnh quou re IFC............. l7

2.1.1 Quii trinh hinh rhinh viphor trien cuacong 11 .............................................17

a./ Gioi thieu chung.. ..............................1,7

b/l-ichsuhinhthinhviphdr(rienc arongr)..... .... ....................1E

2. L2 PhLrtmg chim vi muc ti0u hoat ddng cua c6ng ty ......................................... l g

l. L.J t rr cau t,, ehu( cua c ne ty IFC......._......... .. ........................................_.......19

l.l .4 linh hinh hoar d6ng cua c6ng ty ... . .. . ..... . ....... . ..20

2.2 Thuc td qu_"- lrinh ki€m roiin Doanh rhu vi No phai rhu khiich hing................20

2.2.1 Cioi thieu kh6i quar quy tnnh kiim ruan chung rai con! r\ TNHH Kiirn toin

rrl ru vin rrii chinh qu6c ti 1tnCl . ..... .. . ....... .2t)

2.2.2 Qn) trinh kiem toin khodn muc Doanh thu vi No phdi thu khrich hing rai

c6ng r! TNHH Kiem roin vi tu vin tii chinh qu5c 16 lItCy............. . ......... . . ........ . . .21

l.l.l.l Giai <loan chuAn bi ...................... ....... . . ...... .. . .......23

I2.1.1 Ciiai doan thuc hi€n......... ... .. ......... .. . ...... . .. ........21

2.2.3 N4inh hoa thLrc t€ quy rrinh ki0m ro6n khoan muc Doanh rhu vi Nl, phai rhu

kh:ich hing tai c6ng ry c6 phin ABC . ..................... .................... J.l

Chucrng 3: Gidi ph6p vi k6t luin............................ ..............-.......4x

Khozi luen lot nshicn GVIID: Ih.S Mai l)irc Nghia

LOI MODAU

l. TOng quan vd v6n tld nghiGn criu:

Blio ciio rli chinh cua m6t doanh nghi€p dirqc riit nhiiu ngutri su dung

vi di nhi6n ho cdn cri rh6ng rin ding tin ciy nhirn ii6nh gi6 ri rhrrc trang tii

chinh cLia doanh nshiCp dd dua ra c6c qul ir clinh kinh doanh. Thi nhtme. lhi nen

kirri r.i rhi pi,''i ..rnp phJt rncn thco ru l-uurry r,,ar iarr h,'a.< (aL, in he qLJ tit

y€u li kha nine nhdn nliing rh6ng rin tii chinh k6m rin ciiy cing sa i:ia ring. rui

ro r€ th6ng tin ciine gia ring. Vl viy. cin c6 mirt gidi phip da lim giam rhreu rui

ro. m61 tronc r rirng bi6n phrip hidu qua nhrt la uit heo ult, rui chrnh phai duoc

ki6m toirn brti cdc KTV ddc lip.

KTV doc iiip dong rnirt vai rro hir su! quirn rong b,ri nh-,, ,nnn, ,tn

rnir ho \a( rrh.lrr ro rnh hurmp Llin rit niiru ngu.ri tr nhiiu lirrh rui. Nr.u K l\

dua ra nhan xdt saj liirn thi hdu qua xal ra cir rh6 sE rlt nghi6m trong. Ihu! t,r dx

cho thil su d6 ba cua hai c6ng ry khi'ng 1o.u" Mi do lu ENRON - eor)g ly lm

nhit ngirnh di€n luc cua Mr r ir c6ng r) WORLDCOM ma)t dai gia trong nginh

vi6n th6ng cua Mi. theo c6c nhd diiu tra vi cic rh6ng tin tr6n biio chi. mor buue

lhan! lrin iurr l.nn! tr ni1 luorr rhip rh,,ang'hnnp tJ:rng.nns tr Kiinr ruan

Athur ADdersen m6t trong ci'rc ca)ng t) kiem tuirn lrm l1hal cuu Mi r rr thd gioi.

Ca 2 c6ng n diu bio clio tii chinh sai lech. blio c.io loi trong khi thLLc tc kroh

doanh dang thua l;. Heu qua ri dnh hurmg clo su sup d6 2 cirn.e t] na] di ncn

kinh t< iua \li r a thi gi,ri Ia Lhi,rrp 1[. .1,, l-r,mc Jur,. . H!\ l:ri \ i.]t \rrn l.r .u du

hr cua ru Vrri \ an llur ha-r ( ;,nr. r\ ( l, Ri,nc tsreh 1r11et. r I J rr, rl.r rrr, rc rr

cip d6 qur)c td har trong nudc diu gil ra nhung hiu quii tai hai. lhu.c tu hoar

d6ng cua neirnh ki€m torin trong thdi sian qua de dir ra nhieu vin d€ c.in phar

xenr x6t mOt ciich nghiem tic de tim ra nhLing grai phdp hlu hi€tL cho c6ng liic

kiorr torn n6i ri€ne I i cua ngirnh kiern toiin n6i churg.

SVTH: 116 lruorg Khdnh Dung

Khoi iuin t6t nghi€ GVLID: I h.S Mai Dtrc Nphia

2. L! do chgn dd tii:

Khi ki6ir torin. do dAc tnmg cua khoiin muc n€n doanh thu vi nrr phdi thu

thuamg mang tinh rrong yeu vi rui ro sai s6t cao. Chinh vi viit t6i dir qu_rci dinh

chon chu di 'Quy trinh kiem todn cloanh thu vir no phai thu khaich hing rar c6ng

ry TNHH kiem roiin vd ru vdn rii chini quOc ti 1ll-Cy.. la di rai thuc rap cua

mi[h. trong chuyen di ndy riri di di sdu vrio nghitn cuu m6t s6 ran ban. qu] dinh

li6n quan d€n doanh rhu. no phei Lhu va ei,ng rac kiim ruan doanh thu vii no phrii

thu khiiich hing trong chu trinh biln hing vi vi€c tip dung kidm todn eu rhe tri

c6ng ty TNHH Ki€m toin \i ru \an tii chinh c1u6c re 0I,C). Il), \,L,ng ranS

chul in d€ nI1, sE giip phiin vio viec kh6ng ngirng hoiin rhi€n kidm to.in tai c6ns

t) lFCl n6i riOng vi ngirnh kiirn roin Vier Nam n6i chung.

I)o kien thuc cdn han chi c6ns vrli kinh nghitrn thLrc te chua rrhriu nen

chuyCn di niy kh6ng triini khoi nhrmg thiCu san. Kinh mong nhdn cluoc sLr chr

dar. hurmc din cua Thiy. C6. Anh. Chi nhiin vi€n c6ns tv vd ban hE.

3. Mgc ti6u nghiOn ctu:

,/ He rh6ng ciic vin ban. qul dinh JiCn quan d€n k0 toifu vi kiam toan dor

vni doanh rhu vi ncr phili thu khiich hilng. LiCn ha thuc te 6p dung cae qu1

dinh. \in bao nar).

,' Md ta. trinh biy quv trinh kiern roan dolnh rhu \it nrr f,har rhu khiich h:ing

raj c6ng ry INHII Ki€m todn r.i tu rin riri chiirh qua)c re (lFC)

,/ N,linh hoq qu) trinh kiam toin doanh thu \.ar no phrii thu khich hr.ine cldi

vdi khdch hirng ABC

'/ NhAn \i1. dhnh giri rd kiin nghi.

4. Phu'ong phfp nghi6n cri'u:

,/ Thu rap tii lieu vi ciic rin ban. qur dinh li€n quan d€n k€ roiin \a kiarD

toin d6i vrii doani thu vi no phiii thu khiich hi.rng.

"/ I-iOn he thuc rti da tim niimr rrin de gip ph.ri khr ap tlung e.rt rin ban.

qul dinh niy

SV lH. H,r Irirr'rry khinh I)ung

Khou iuin klt nchr.n GVIID: Ih.S Mai l)uc Nghia

v eurn \at. fhong \dn. rham gia ph6ng v6n. tham gia kidm todn. nghien crm

h6 so ki6m lorin nim truoc cia c6ns ty ABC.

v Tham khao,, lren cur.a. rnf,.ni rl cun! t\ ra Fiau \ien hu{mg d;n \(

nnLmg \ dn de Lr)n thae tnae.

5. Ph4m vi vh h4n che dA tni nghi6n cfru:

" Nghien ctu quv rinh kiim todn doa[h thu vi no ph6i thu khdch hing tai

c6ng ry'INHH Kiem toiin vd ru van tii chinh quirc re (llic). l.im hiiu m.,r

s6 th6ng tu, chudn muc li€n quan d6n kd todn. ki6m todn cloanh thu vi ntr

phai thu kh6ch hiinc.

"/ Thtii gian nghiOn cLru: Do thtii gian cdn han ch€ nan t6i chua thi nghien

cuu dril du vir chi tiit di tiii

6. KOt c6u cria khoS luQn

LOI M., oAU

CHI]ONG 1: CO Sd LV LUAN VI: KIEM TOAN DOANH 'THI-I VA NO

PI.IAI THU KHACH HANG TRix e^o cAo TAI cHixH

CHU.C'NG 2: QUY TRiNH KIEM 'TOAN DoAN'H THL] BAN HANG \ A NO

PHAI THU KIIACH HANG 1'AI CONC 'IY TNHH KIEM IOAN VA I I ;'

VAN TAI CHiNH QUOC TE (I}]C)

CHt O\C 3: LiIAI I'HAP \ A Kl I LU \_\

TAI LIET] THAM KHAo

S\rTH: H6 Truong Khiinh Dung

Klro:r lu;n tor nehrep CVHD: Th.S Mai t)uc Nohia

CHU.ONG 1

CO SO Lf LUAN vE KIEM TOAN DoANH THU vA No

PHAI THU KHACH HANG

l.f T6ng quan vai quy trinh ki6m torin b:lo crio tii chinh:

Quy trinh ki6m tor'rn B ICT cua K l V doc ldp hao gom ba giai doan chinh

la .,huun hr krem r,'dn. rhuc hien kiem lorn \a hoan rhanh kiem rorin.

a) Giai itoan chudn b! kiAm todn:

- Trcn ki hoaeh la qua rrmh KTV ti€p cdn kJrrich hing dd rhu th6p nhnng

th6ng tin cAn thidt nhim gidp cho kiim todn hi€u vd ciic nhu ciu cLia ho. d6nh giri

vd kia nAng phuc vu khSch hing...Trdn co so d6. KTV vi kh6ch hirng ki hqp

dong kl(m roan hLlic thLr cam kir krcm toiin.

- l f,n l( hoach klem Lran hao glm r iec thu rhap (hong lin \( dr( Jiem hoar

donp linh doanh. trm hicu vi he Lhjrrg kiem sual nor bo. rac dini muc rnrng

\ eu... de lap kc hr)ach \a (hu,mg rrrh kidm toiin. v6i muc riich dd ndng cao tinh

hriu hrtlrr r a hiiu qua . hLrnp cur uuoc kicm lnan.

h) Giai do(tn lhqc hipn kidm totin :

K1 \ '6 1,, thin nhr?ng hanp churrg kiirn roan LlSr du tr,51.t h.r. I nhbm

llm er' \rr chn ) kian nhan \ar. Trong giai doan nhy. K'IV thuc hien hai ioai thir

nghi€m chinh. d6 li:

i Ihu nghidm ki€m so6t (kidm

'oar he rJrong kiem sort nor bo) la loai thu

nghrem d( thu thaf h,ng ehLmg vd rinh hAu hi€u cua h€ th6ng ki€m so:it n6i b6.

Thi du. K'IV c(r th6 chon miu cac ho.i drm bdn hang dd kiem rra su rcr duyet cua

rt rror \'u ln,rm qu)(n. Kcl qua .ur IhLr nEllirlnl na) si la h;np ..h.rn1, di K lV giu

nguy6n. hay md rdng nhing thu nghi€rr co ban.

. Thrr rrphiim c,y h.in ba,, gom idr rhu ruc de rhu rhip hang chLrng nham

phir hi6n nhtng sai lCch trong yeu ffong BCTC. C6 hai loai thu nghiarn co brin li

thL, tuc phin rrih rb rhu nghiem ihi ritr.

SVTH: Hd Truong Khdnh Dung Tmlrg I