Quy trình kiểm toán hàng tồn kho cho Công ty sản xuất tại công ty Trách nhiệm hữu hạn Kiểm toán DFK Việt Nam

TRUONG D�I HQC MO THANH PHO HO CHI MINH

KHOA KE TOAN - KIEM TOAN

DilWB,)

SVTH: TRAN THI NGOC HAN • •

MSSV: 1254040115

QUY TRINH KIEM TOAN HANG TON KHO

" ? ,r; "

CHO CONG TY SAN XUAT TAI CONG TY

•

TNHH KIEM TOAN DFK VIET NAM •

KHOA LUAN TOT NGHIEP

• •

NGANH:KETOAN

LOP: 1(1(21

GIAO VIEN HUONG DAN

ThS. I>INH THl THU HIEN

Tp. H6 Chi Minh, Thang 05, Nam 2016

LOI CAMON

Lai dfiu tien, em xin gui lai cam O'n chan thanh, sau s�c d€n toan thS Quy

thfiy co Truang D�i h9c Ma Thanh Ph6 H6 Chi Minh, d�c bi�t la Quy thfiy co

khoa Ke toan - KiSm toan da truy€n d�t cho em nhung ki€n thuc v€ ly thuy€t va

nhung kinh nghi�m lam vi�c thµc t€ quy bau trong su6t thai gian h9c ()' truang.

Chinh nhung kiSn thuc d6 la n€n tang cho qua trinh nghien cuu chuyen d€, la

hanh trang khong thS thiSu cha em tren bu&c duang tuO'llg lai.

Em xin chan thanh cam O'll Co Dinh Thi Thu Hi€n - Giao vien hu6ng d�n

thµc hi�n bao cao thµc t�p trong thai gian qua. Co da t�n tam hu6ng d�n em tu

d€ CUO'llg dSn sua ban thao, cung nhu nhung bu6i trao d6i, thao lu�n v€ qua

trinh thµc t�p va lam bao cao nh�m giup cho chuyen d€ duqc hoan thi�n hO'll.

Trang khoang thai gian thµc t�p t�i Cong ty TNHH KiSm toan DFK Vi�t

Nam, em da c6 CO' h(>i ap d\lng nhung kiSn thuc h9c ()' truang vao thµc tS, d6ng

thai h9c hoi duqc nhi€u kinh nghi�m tu cac anh chi t�i Cong ty. Qua day, em

cung mu6n gui lai cam O'll d€n Ban lanh d�o, cung toan thS cac anh chi kiSm

toan vien trong cong ty da t�o di€u ki�n thu�n lqi cho em duqc thµc t�p, duqc

tiSp xuc thµc t€, giai dap th�c m�c, hu6ng d�n, chi bao em t�n tinh trong su6t

qua trinh thµc t�p va hoan thanh bao cao.

Cu6i cung em kinh chuc quy Thfiy, Co d6i dao sue khoe va thanh cong

trong sµ nghi�p cao quy. D6ng kinh chuc cac Anh, Chi trong Cong ty TNHH

KiSm toan DFK Vi�t Nam luon sue khoe, h�nh phuc va d�t duqc nhi€u thanh

cong t6t dt;p trong cong vi�c.

Em xin chan thanh cam O'll!

Sinh vien

Trfin Thi Ng9c Han

NHAN XET CUA GIAO VIEN HUONG DAN

•

Kh6a

MUCLUC • •

GVHD: Dinh Thu Hi6n

LOI MO DAU ................................................................................................................... i

Ly do ch9n d6 tai ................................................................................................................ i

M t.

,.. h.

\lC 1eu ng 1en " ' cuu ......................................................................................................... 1 ·1·

Ph�m vi, dBi tuqng nghien CU'U ......................................................................................... ii

Phuong phap nghien CU'U • . . .. .. • .. . • . .. . .. .. • • . .. • .. • .. .. .. .. • . .. .. . .. • . .. • .. . .. . .. • • .. • • .. .. • .. . . . .. .. • .. .. • .. • .. 11

Ket cfiu cua bao cao .......................................................................................................... ii

CHUONG 1: CO SO LY LUiN VE QUY TIUNH KIEM TOAN HA.NG TON KHO

TRONG KIEM TOAN BAo cAo TAI cHiNH ......................................................... 1

1.1. K� toan hang t6n Imo ........................................................................................ 1

1.1.1. N(H dung, d(lc di@m khoan mvc hang t6n ldio .............................................. 1

1.1.2. Di6u ki�n ghi nh�n, phuang phap danh gia hang t6n kho ............................ 3

1.2. Ki�m soat nqi bq hang t6n Imo ......................................................................... 5

,. •I'\ .jl ' ......

. b

"' 1.2.1. Kha1 n1c;m k1em soat n91 9 ....................................................................... .. 5

.

...... 1.2.2. Mvc t1eu cua ? k1em .,A soat ' "' n91 b" 9................................................................... .. 6

1.2.3. Nhung rui ro ki@m soat hang t6n kho .......................................................... 6

1.2.4. Cac thu tvc ki@m soat hang t6n kho ............................................................. 7

1.3. Ki�m toan hang t6n Imo ................................................................................... 11

1.3.1 Mvc tieu ki@m toan hang t6n kho .............................................................. 11

1.3 .2 Quy trinh ki@m toan hang t6n kho ............................................................ 11

1.3.2.1. Hi@u bi6t v6 moi tmong kinh doanh .................................................. 11

1.3.2.2. Tim hi@u va danh gia h� thBng ki@m soat n(H b(L ............................. 12

1.3.2.3. Thgc hi�n cac thu nghi�m ki@m soat.. ............................................... 13

1.3 .2.4. Thu nghi�m CO' ban ............................................................................ 14

1.3.2.5. K6t thuc CUQC ki@m toan .................................................................... 22

SVTH: ThiNg9c Han

Kh6a GVHD: Dinh ThuHiSn

CHUONG 2: GIOI THI¢U KHA.I QUAT VE CONG TY TNHH KIEM TOAN DFK

VIiT NAM .................................................................................................................... 23

2.1. Gi6'i thi�u khai quat v� c6ng ty TNHH Ki�m toan DFK Vi�t Nam ............. 23

2.1.1. Lich SU hinh thanh va phat triSn ............................................................... 23

2.1.2. M\lC tieu va nguyen tile ho�t d9ng ............................................................ 24

2.1.3. Co d.u t6 chuc va quan ly kinh doanh t�i cong ty .................................... 24

2.1.3 .1. Co du t6 chuc b9 may quan ly ..................................................... 24

2.1.3 .2. M6i quan h� n9i b9 va gifra cac phong ban trong cong ty ............ 25

2.1.3.3. So d6 be) may cong ty .................................................................... 26

2.1.4. Ch.it hrqng dich V\l .................................................................................. 26

2.1.4.1. f)9c l�p va bao m�t ....................................................................... 26

2.1.4.2. Lien t\lC dao t�o chuyen nghi�p ..................................................... 26

2.1.4.3. Banh gia ch.it luqng cong vi�c ...................................................... 27

2.1.5. Cac dich V\l cua cong ty kiSm toan DFK Vi�t Nam ................................. 27

2.1.5 .1. Dich V\l ki€m toan ......................................................................... 27

2.1.5.2. Dich V\l tu vfin kiSm toan xay dvng co ban ................................... 27

2.1.5.3. Dich V\l tu viin thus ....................................................................... 27

2.1.5.4. Dichv\lkS toan .............................................................................. 28

2.1.5.5. Dich V\l nu&c ngoai ....................................................................... 28

2.1.5 .6. Dich V\l chuyen nganh khac .......................................................... 28

2.1. 5. 7. Dich V\l huiin luy�n, dao t�o .......................................................... 29

2.2. Khai quat chung v� quy trinh ki�m toan t�i c6ng ty ki�m toan DFK Vi�t

SVTH:

Nam ................................................................................................................ 29

2.2.1. Gi&i thi�u quy trinh kiSm toan bao cao tai chinh t�i cong ty ................... 29

2.2.2. KS ho�ch kiSm toan ................................................................................. 30

2.2.2.1. TiSp nh�n khach hang .................................................................... 30

2.2.2.2. Gui thu dS nghi dSn khach hang .................................................... 30

2.2.2.3. Ky kSt hqp d6ng dich V\l ............................................................... 31

ThiNg9cHan

Kh6a GVHD: Dinh Thu Hi�n

2.2.2.4. KS ho�ch thµc hi?n dich vµ ........................................................... 31

2.2.3. Thµc hi�n ki@m toan ................................................................................. 32

2.2.3.1. Thµc hi?n ki@m toan trµc tiSp t�i khach hang ............................... 32

2.2.3.2. Hoan thanh gi!y ta lam vi?c t�i cong ty ....................................... 32

2.2.4. Hoan thanh, t6ng h<JP, l�p bao cao ki€m toan .......................................... 32

CHUONG 3: THVC TR.t�.NG QUY TRINH KIEM TOAN HA.NG TON KHO

CHO CONG TY SAN xuAT T�I CONG TY TNHH KIEM TOAN DFK Vlt::T

NAM ......................................................................................................................... 3 4

3.1. Quy trinh ki�m toan hang t6n kho t�i cong ty ki�m toan DFK Vi�t Nam

3 .1.1. Hi@u bi@t v� khach hang .......................................................................... 34

3.1.1.1. Tim hiSu v� moi truang kinh doanh ............................................. 34

' •A k'A ' "'b

" 3 .1.1.2. Tim h1eu 1em soat n91 Q ............................................................ . 36

3.1.1.3. Xac l�p muc tr9ng y@u .................................................................. 37

3.1.1.4. Rui ro ki€m toan ........................................................................... 37

3.1.2. Thi@t k@ chuong trinh ki@m toan hang t6n kho ....................................... 38

h h'" k'A , 'd'nh .

, k

J. ' 3 .1.3. T µc lyn 1em toan va a gia et qua ............................................... .. 39

3 .1.3 .1. Thµc hi?n kiSm toan ..................................................................... 3 9

' '" h:l. k'

A , 3.1.3.2. Hoan th1yn o sa 1em toan ........................................................... 24

3.2. Minh hqa h6 sO' ki�m toan hang t6n kho .................................................... 43

SVTH:

3.2.1. Gi&i thi?u chung v� khach hang .............................................................. 43

'nh '' h

"

h

J. 1c·A , "'b

" 3.2.2. Da g1a y t ong 1em soat n91 Q ....................................................... .. 46

3.2.3. Xie l�p muc tr9ng y@u .............................................................................. 56

3.2.4. Thµc hi?n ki@m toan ................................................................................. 58

3.2.4.1. Thµc hi?n thu tµc chung ................................................................ 58

3.2.4.2. Thµc hi?n thu tµc phan tich ........................................................... 60

3.2.4.3. Thµc hi?n thu nghi?m chi ti@t.. ...................................................... 63

3.2.5. Trinh bay k@t qua tren h6 SO' kiSm toan .................................................... 77

Thi Ng9c Han

Kh6a GVHD: Dinh Thu Hi Sn

CHUONG 4:NHiN XET VA KIEN NGHJ VE QUY TRINH KIEM TOAN HTK

T4,.I CONG TY KIEM TOAN DFK VI�T NAM ..................................................... 78

4.1. Nh�n xet chung v� quy trinh ki�m toan cua cong ty TNHH ki�m toan

DFK ........................................................................................................ 78

4.2. l1 u di�m quy trinh ki�m toan HTK ..................................................... 79

4.3. H;m ch� quy trinh ki�m toan HTK ...................................................... 80

KET LUiN .................................................................................................................... 81

DANH Ml.JC TAI LI$U THAM KHAo

SVTH: Thi Ng9cHan

Kh6a GVHD: Dinh Thu Hi@n

BANGDANHMUC TU VIET TAT

BCTC I Bao cao tai chinh

-BcKr ____________________ _____ ___ J

_:s�o�io--E@ln--t�an------- ------------·---·----···-··-·--·----·--·-···--··--··-·-·

BCDPS Bang can d6i phat sinh

BGD Ban giam d6c

DN D oanh nghi�p

HTK Hang t6nkho

KH Khach hang

KSNB KiSm soat n9i b9

·--·--···-·-··--··--·-··--··-... -·-------···------··--·---·--··--··--·-·-···----.,,-------··-··--···-·-·--·-------·--... ---···-··-·-·------··-·--··-··-··--···----···--------·-··-···-·-···-··-·--·-··------··--·

KTV Kiem toan vien

TNHH Trach nhi�m hfru h1;tn

-···-·-··-·-··-·---·-·----··---·-··--··--·-··-·--··--·-··--·1

-···-----·-·--··-··-··-··-·-·-·-·---·-·-··--··-·-··----·--·---·-·-··-·-···--·-···-··--··-·-·-··-·-··-----·--··---·-··-·

TXN I Thu xac nh�n

···-----·--··-··-.. -···---.. ------··--------.. -------------·-·1

-···----·---·-----·,·--··--··--·-··-···-··-··--·-·-··----------·�---·-··-·--··--·----... -----------·----··-···-----··------··----·-·

VACPA j H9i Kiem toan hanh nghe Vi�tNam

-··--·-··-··-·-·---··-·-·-·--··-··-··--·-··-··-·-··-·-··-··-·--r

-··---··--·-·-·-··--·-··-··--··-·----···-··-·-··-·-··-·-·--··-·-···--·-·--··-·-·----·-·-·--··-·-·-·-·-·--··--·--··-··-·

S VTH: ThiNg9c Han

Kh6a

Sa d6 2.1

Minh h9a 3.1

Minh h9a 3.2

Minh h9a 3.3

Minh h9a 3.4

Minh h9a 3.5

Minh h9a 3.6

Minh h9a 3.7

Minh h9a 3.8

Minh h9a 3.9

Minh h9a 3.10

Minh h9a 3.11

Minh h9a 3.12

Minh h9a 3.13

Minh h9a 3.14

Minh h9a 3.15

Minh h9a 3.16

Minh h9a 3.17

Minh h9a 3.18

Minh h9a 3.19

Minh h9a 3 .20

Minh h9a 3.21

GVHD: Dinh ThuHi�n

DANH MVC SO DO, MINH HQA

: B9 may quan ly cua Cong ty TNHH Kiem toan DFK Vi�t Nam.

: A430 "Tim hieu chu trinh HTK, tinh gia thanh va gia v6n".

: A431 "Walk-throught test chu trinh HTK- Gia thanh - Gia v6n".

: C3 l O "Kiem tra KSNB d6i v6i chu trinh HTK, gia thanh, gia v6n".

: A 710 "Xac dinh muc tr9ng y€u (K€ ho�ch - Th1Jc t€)".

: A8 l O "Xac dinh phuang phap ch9n mfiu - ca mfiu".

: D510- "Bang s6 li�u t6ng hqp HTK".

: Bien ban Idem HTK (nguyen v�t li�u, ban thanh phfim, thanh phfim)

cua khach hang ABC t�i ngay 31/12/2014.

: Ki€m tra s6 du hang giri di ban.

: Thu xac nh�n s6 hang giri.

: D6i chi€u s6 li�u chi ti€t HTK v6i BCD PS, Bao cao nh�p xwit t6n.

: D550 "D6i chi€u ki€m ke va bang nh�p xufit t6n".

: Ki€m tra d6i ung bfit thuong cua TK 152, 153, 154, 155, 157.

: Quy trinh ch9n mfiu.

: Ki€m tra nghi�p V\l mua hang cua khach hang ABC.

: Bang tinh l�i gia xufit nguyen v�t li�u.

: Bang t�p hqp gia thanh thanh phfim.

: D580 "KiSm tra gia thanh thanh phfim".

: D590 "KiSm tra gia tri thufin c6 th€ th\fc hi�n duqc cua HTK"

: Bang t6ng hqp t6n kho thanh phfim hu hong ngay 31/12/2014.

: Gifiy lam vi�c D570 "KiSm tra tinh dung ky cua HTK".

: Thuy€t minh cac ben lien quan.

SVTH: Thi Ng9cHan