kiem toan hkt-npt

Kiem toan Hang ton kho

Chuyn 1

Kiem toan HANG TON KHO

Phm Quang Huy

Muc cho Gii thieu quy trnh kiem toan mot khoan muc o Giup ngi hoc he thong hoa va van dung cac kien thc ve ke toan, kiem soat noi bo va kiem toan vao thc te cua hang ton kho

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Noi dungo Quan he HTK va Gia von hang ban o Nhng yeu cau ve viec lap va trnh bay khoan muc HTK tren BCTC o KSNB oi vi HTK o Muc tieu va ac iem kiem toan HTK o Quy trnh kiem toan HTK

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HTK va GVHBHang ton kho au ky Gia von hang ban

Hang mua trong ky

Hang ton kho cuoi ky

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Hang ton khoCAC YEU CAU VE VIEC LAP VA TRNH BAY

o Ghi nhan hang ton kho o anh gia hang ton kho o Trnh bay va cong bo

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Ghi nhan HTKo VAS 2:Hang ton kho la nhng tai san: c gi e ban trong ky san xuat, kinh doanh bnh thng; ang trong qua trnh san xuat, kinh doanh d dang; Nguyen lieu, vat lieu, cong cu, dung cu e s dung trong qua trnh san xuat, kinh doanh hoac cung cap dch vu.

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Ghi nhan HTKo Van e c ban la quyen s hu oi vi hang ton khon Hang mua n Hang ban

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anh gia HTKo VAS 2: Hang ton kho c tnh theo gia goc. Trng hp gia tr thuan co the thc hien c thap hn gia goc th phai tnh theo gia tr thuan co the thc hien c.

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Gia goc HTKo Cac thanh phan cua gia goc o Trng hp chi ph SX chung co nh o Cac phng phap tnh gia HTK

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Gia tr thuan co the thc hieno Khai niem o Nhng van e can lu yn n n n Item basis Muc ch s dung Trng hp nguyen vat lieu Chi ph d phong

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Trnh bay va cong boo Trnh bay HTK va GVHB tren BCTC o Cac noi dung phai cong bo tren Bang thuyet minhn Chnh sach ke toan n Cac thong tin bo sung n Trng hp LIFO

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Hang ton kho Hang ton kho c the hien theo gia thap hn khi so gia gia goc va gia tr thuan co the thc hien c. Gia goc c xac nh theo c s bnh quan gia quyen va bao gom tat ca cac chi ph mua, chi ph che bien va cac chi ph khac e mang hang ton kho en ung ieu kien va a iem hien tai cua chung. Trong trng hp cac san pham c san xuat, gia goc bao gom tat ca cac chi ph trc tiep va chi ph san xuat chung da tren cac cap o hoat ong bnh thng. Gia tr thuan co the thc hien c la gia ma theo o hang ton kho co the c ban trong chu ky kinh doanh bnh thng tr i so c tnh ve chi ph hoan tat va chi ph ban hang. Khi can thiet th d phong c lap cho hang ton kho b loi thi, cham lu chuyen va khiem khuyet.

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Cac van e ve thueo Ghi nhan doanh thu va giam hang ton khon Ke toan: Doanh thu c ghi khi thoa man ye u cau cua VAS 14 n Thue: Doanh thu (tnh thue TNDN) c xac nh khi chuyen giao quyen s hu hoac lap hoa n

o Lap d phong giam gian Ke toan: Can c vao c tnh cua DN n Thue: Thoa man ieu kien cua TT 228/2009/TT-BTC

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Ni dung v c im hng tn khoac iem: o HTK thng chiem ty trong ln trong tong tai san ngan han cua n v. o Viec anh gia HTK kho khan va phc tap. o Viec xac nh so lng HTK thng yeu cau cac ky thuat chuyen mon. o Sai sot ve so lieu HTK anh hng trc tiep en GVHB va li nhuan thuan cua doanh nghiep. o Gian lan ve quan ly thng lien quan en viec khai khong HTK.14

Chu trnh ke toan HTK va GVHBKhoan phai tra Hang ton kho Gia von hang ban

D phong giam gia HTK

Bng can oi ke toan Tai san + N phai tra = Von chu s hu

Ket qua kinh doanh Doanh thu GVHB Li nhun gp Chi ph BH, QLDN Li nhun thun 15

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Hng tn kho v cc chng t lin quanKho NVL Giai oan SX Kho thanh pham

-Phieu e ngh mua NVL -n at hang -Phieu nhap kho -The kho -H ngi ban -Bien ban kiem ke

-Phieu e ngh NVL -Ke hoach SX -Bien ban kiem ke SPDD

-Phieu nhap kho -Phieu xuat kho -H ban hang -Bien ban kiem ke thanh pham

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KSNB oi vi hang ton khoo KSNB ve vat chat o KSNB ve ghi chep

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KSNB ve vat chato o o o o o Mua hang Nhan hang Thanh toan Bao quan San xuat Ban hang

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Mua hango Cac rui ro:n n n n Mua hang Mua hang Mua hang Mua hang khong khong gia ca khong ung chung loai ap ng chat lng khong hp ly ung so lng can thiet

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Thu tuc kiem soato o o o o o Phan chia trach nhiem Uy quyen va xet duyet Chng t, so sach Kiem tra oc lap Bao ve tai san Phan tch ra soat

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Nhan hango Cac rui ro:n Nhan hang khong ung chung loai n Nhan hang khong ung so lng n Nhan hang kem chat lng

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Thanh toano Cac rui ro:n Thanh toan cho hang khong ung so lng, chat lng, chung loai n Thanh toan sai so tien n Thanh toan nham nha cung cap n Thanh toan khong ung han n Thanh toan cho cac khoan mua hang khong co thc

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Bao quano Cac rui ro:n n n n That thoat hang hoa Hang s dung sai muc ch Hang hoa mat pham chat Hang hoa loi thi

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San xuato Cac rui ro:n Nguyen vat lieu, san pham d dang, thanh pham b that thoat n Nguyen vat lieu b s dung lang ph, sai muc ch n Nguyen vat lieu, san pham d dang, thanh pham b mat pham chat

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KSNB ve ghi chepo He thong ke khai thng xuyen o He thong ke toan chi ph

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Muc tieu kiem toano o o o o Hien hu va quyen ay u Ghi chep chnh xac anh gia Trnh bay va cong bo

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Hien hu va quyeno Hang ton kho tren BCTC hien hu trong thc te va thuoc quyen s hun n n n n HTK b khai khong trong kiem ke? HTK b that thoat? HTK cha thuoc quyen s hu? HTK a chuyen giao quyen s hu? HTK thuoc quyen s hu ngi khac?

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ay uo Hang ton kho cua n v a c khai bao ay un Hang ang i ng b bo sot? n Hang gi i ban b bo sot? n Hang b kiem ke thieu?

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Ghi chep chnh xaco HTK c tnh toan va cong don chnh xacn Tong hp sai lech so vi chi tiet? n Lap gia va tnh toan sai?

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anh giao Hang ton kho c anh gia theo gia thap hn gia gia goc va gia tr thuan co the thc hienn Ap dung PP anh gia khong phu hp? n Ap dung PP anh gia khong nhat quan? n Khong lap d phong thch hp?

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Trnh bay va cong boo HTK c trnh bay va cong bo phu hp vi chuan mc, che o hien hanhn Phan biet khong ung HTK va cac tai san khac? n Phan loai HTK khong ung? n Cong bo ve chnh sach ke toan khong u, khong ung? n Cac sai sot ve cong bo khac?

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Cac van e bo sungo Cac rui ro cung e doa GVHB. Ngoai ra, GVHB con co the b sai lech do:n n n n n Nghiep vu mua hang khong co that? Nghiep vu mua hang b ghi trung lap? Nghiep vu mua hang b khai thieu? Gia tr hang mua sai lech? Phan loai chi ph khong ung?

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ac iem kiem toan HTKo Trong yeu o Rui ro tiem tangn n n n n Tnh nhay cam cua khoan muc Van e xet oan Tnh nhay cam cua tai san ac thu cua nganh nghe Moi trng kinh doanh va cac chnh sach lien quan en hang ton kho37

Moi trng canh tranh

oi thu tiem nang San pham thay the Nha cung cap Khach hang

Canh tranh trong nganh

Chnh sach mua hang Chnh sach gia Tnh hnh ban hang

Rui ro tiem tang

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Quy trnh kiem toanNghien cu va anh gia he thong kiem soat noi bo Tm hieu KSNB anh gia s bo RRKS Thiet ke va thc hien th nghiem kiem soat anh gia lai RRKS Th nghiem c ban Thu tuc phan tch Th nghiem chi tiet39

Hieu biet ve moi trng Kinh doanh

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Quy trnh kim ton hng tn khoTm hieu rui ro kinh doanh lien quan en hang ton kho

anh gia RRTT va RRKS lien quan en HTK

Thiet ke cac th nghiem c ban ap ng muc tieu kiem toan

* Thu tuc kiem toan * C mau * Phan t la chon 40 * Thi gian 40

Tm hieu va anh gia KSNBo Viec tm hieu va anh gia KSNB cua KTV lien quan en:n Chu trnh mua hang n Chu trnh hang ton kho/san xuat

o Cac anh gia cua KTV phuc vu cho:n Kiem toan hang ton kho n Kiem toan n phai tra ngi ban

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Tm hieu va anh gia KSNBo Trong pham vi kiem toan hang ton kho, cac quan tam cua KTV la:n n n n n n n S phan chia trach nhiem ay u S xet duyet ay u So sach theo doi chat che Bao quan hang ton kho Cong tac kiem ke S la chon chnh sach ke toan Cac thu tuc kiem tra cua ke toan

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Th nghiem kiem soato Quan sat, phong van ve:n S phan chia trach nhiem n Cac chnh sach ke toan ve anh gia hang ton kho n Qua trnh lap, xet duyet va lu chuyen chng t

o Th nghiem cac nghiep vu va cac thu tuc kiem soatn n n n n Nghiep vu mua hang Nghiep vu xuat nguyen vat lieu Cac tai lieu nh mc vat t va quyet toan vat t He thong ke khai thng xuyen He thong ke toan chi ph

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Th nghim kim sotMuc tieu kiem soat Phat sinh ay u Thu tuc kiem soat Phan chia trach nhiem anh so lien tuc H, PNK oi chieu HTK va sach nh ky so Th nghiem kiem soat Quan sat Kiem tra tai lieu Kiem tra tai lieu Kiem tra tai lieu Kiem tra tai lieu Kiem tra tai lieu44

Rui ro sai sot BCTC

Phe chuan Xet duyet H Chnh xac Phan chia nien o Trnh bay

Cac chng t nhap, xuat c ghi nhan hang ngay Tach biet cac chng t NVL, SPDD, TP

Thu tuc phan tcho Kiem tra s hp ly tong the, phat hien cac bien ong bat thngn n n n n n So sanh so d HTK cuoi ky au ky Kiem tra n gia HTK Phan tch so vong quay HTK Phan tch ty le lai gop Phan tch gia thanh san pham c tnh HTK bang pp ty le lai gop45

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Th nghiem chi tietTh nghiem chi tiet Quan sat kiem ke Xac nhan HTK gi kho Kiem tra viec anh gia Kiem tra chat lng, tnh trang HTK Kiem tra tong hp ket qua kiem ke Kiem tra viec khoa so Xem xet trnh bay va cong bo HTK V V V VHH-Q GCCX G TB-CB

V V V V

Kiem ke HTKo Lch s van e o Yeu cau cua VSA 501n Yeu cau kiem ke n Cac thu tuc kiem ke

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Yeu cau kiem keHTK co trong yeu khong?

K

Viec tham gia kiem ke co the thc hien c khong?

C

K

Co the thc hien thu tuc thay the khong?

C

K

C

Khong nhat thiet phai kiem ke

Gii han ve pham vi kiem toan

Thu tuc kiem toan thay the

Tham gia kiem ke hang ton kho

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Cac thu tuc kiem keCac yeu to phai xem xet khi tham gia kiem ke hoac dung thu tuc thay then n n n n He thong ke toan va KSNB Rui ro va trong yeu Thu tuc kiem ke Thi iem va a iem kiem ke S tham gia cua chuyen gia

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Cac thu tuc kiem keTham gia kiem keXem xet PP c tnh cua n v (neu co) La chon a iem tham gia Soat xet cac quy nh kiem ke cua n v Giam sat viec kiem ke va chon mau kiem ke lai Xem xet viec chia cat nien o Trng hp kiem ke khong vao ngay ket thuc nien o n Xem xet chenh lech kiem ke n n n n n n50

Tham gia kim k HTKo Tham gia cong viec kiem ke HTKn n Giam sat viec thc hien cac thu tuc kiem ke Co the tham gia trc tiep kiem ke chon mau

o Khong tham gia kiem ke thc hien cac thu tuc kiem tra thay the. o Cac noi dung can quan tam:n n n n n n Ngay kiem ke Tien trnh san xuat Tach biet cac hang hoa h hong, loi thi Kiem soat tien trnh kiem ke Cac nghiep vu mua ban quanh thi iem kiem ke Dch vu cua cac chuyen gia 51

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Kiem tra viec anh gia HTKo oi vi n v ap dung phng phap kiem ke thng xuyen, KTV chon mau so chi tiet e kiem tra viec anh gia o oi vi cac n v ap dung phng phap kiem ke nh ky, KTV chon mau kiem tra trc tiep t so d cuoi ky ngc ve hoa n cua ngi ban

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Kiem tra viec lap d phongo o o o o o o o o Hieu biet ve nganh nghe Tm hieu va th nghiem he thong cua n v Thu tuc phan tch Kiem tra so chi tiet Phong van Ket hp vi qua trnh kiem ke S dung cong viec chuyen gia (neu can) Xem xet viec ban hang sau ngay khoa so Trao oi vi ngi quan ly53

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Bi tp Kim ton hng tn khoBi 1: Thi im ghi nhn tng/gim hng tn khoC mt s tnh hung sau v hng tn kho ti Cng ty Thin Hng (TPHCM) vo thi im 31.12.20x7: a. Mt l hng tr gi 250 triu nhn vo ngy 3.1.2000, ha n ghi ngy 5.1.2000, hng c gi i ngy 29.12.20x7, hng mua theo gi FOB TPHCM. b. Mt s hng ha tr gi 1.200 triu nhn c ngy 28.12.20x7 nhng cha nhn c ha n. Kim ton vin thy trong h s s hng ny c ghi ch : hng k gi. c. Mt kin hng tr gi 560 triu tm thy b phn gi hng khi kim k. Kim ton vin kim tra h s thy n t hng ngy 18.12.20x7 nhng hng c gi i v ha n c lp ngy 10.1.20x8. d. Mt l hng nhn ngy 6.1.20x8 tr gi 720 triu c ghi trong Nht k mua hng ngy 7.1.20x8. Ha n cho thy hng c giao ti kho ngi bn ngy 31.12.20x7 theo gi FOB Kyoto. Vo thi im kim k (31.12.20x7) hng cha nhn c nn khng nm trong bin bn kim k. Yu cu: Hy cho bit trong mi trng hp trn, s hng ha c c tnh vo hay loi tr ra khi kim k hng tn kho. Gii thch?

Bi 2: nh gi hng tn kho K khai thng xuynC S chi tit mt hng A ti Cng ty Thng Li nh sau : Ngy S/lng 1/6 2/6 6/6 15/6 21/6 25 13 325 Nhp /gi Xut /gi 10 Tn /gi 10

T/tin

S/lng 28

T/tin 280

S/lng 55

T/tin 550

80

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880 60 11

23/6 24/6 30/6 Cng 40 12

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Yu cu: a. Cho bit Thng Li p dng phng php tnh gi hng tn kho trong cc phng php LIFO, FIFO, bnh qun gia quyn ? b. in vo cc ch trng trong bng c. Nu n v s dng kim k nh k th tng tr gi hng xut trong k ca sn phm A s l bao nhiu? (gi s trong k trong c tht thot hng tn kho) d. Lm li cu b v c vi trng hp Thng Li p dng cc phng php khc vi phng php xc nh cu a.

Bi 3: nh gi hng tn kho Kim k nh kC s liu v tnh hnh nhp xut ca mt hng A ti Cng ty Hng Dng nh sau : Tn kho u k Mua vo Mua vo Mua vo Tn kho cui k Yu cu: a. Tnh gi tr hng xut kho trong k ca Hng Dng theo cc phng php LIFO, FIFO v bnh qun gia quyn. b. Nu Hng Dng s dng k khai thng xuyn v phng php FIFO, vi nhng d liu ca u bi, ga tr hng xut c th xc nh c khng? Ngy 1/6 6/6 21/6 24/6 n gi 125.000 116.000 107.000 120.000 S lng 500 2500 1500 500 1250

Bi 4: nh gi hng tn kho - Gi tr thun c th thc hinTrong qu trnh lp bo co ti chnh cho nin kt thc ngy 31.12.20x7, k ton gp nhng tnh hung lin quan n vic lp d phng sau y. Bn hy cho bit cch thc x l trong mi trng hp (gi s cc trng hp c lp vi nhau) a. Cc hng ha c gi gc khc bit vi gi tr thun bao gm: (n v triu ng) Tn hng M-1023 X-1241 X-1354 L-7654 Cng Gi gc 320 580 260 740 1.900 Gi tr thun c th thc hin 280 600 340 660 1.880

b. Mt hng A-1992, cng ty mua ngy 4.11.20x7 vi gi gc 180.000 ng/tn cung cp cho mt khch hng vi gi c nh l 200.000 ng/tn, hp ng khng c quyn hy ngang. S lng theo hp ng l 100 tn. n ngy 31.12.20x7, mt hng ny cn tn 120 tn. Gi c th bn c ca mt

hng ny trn th trng (sau khi tr i cc chi ph bn) l 160.000 ng/tn. c. Mt hng C-012 c gi gc l 800 triu ng, gi tr thun c th thc hin vo ngy 31.12.20x7 l 720 triu ng. Ngy 3.2.20x8, trong khi doanh nghip cha hon thnh bo co ti chnh th l hng ny c bn vi gi 680 triu ng. d. Nguyn liu M-032 c gi gc l 250 triu, gi tr thun c th thc hin l 180 triu ng. y l nguyn liu chnh sn xut sn phm K, chi ph c tnh ch bin l 60 triu ng, gi bn ca sn phm K l 410 triu ng.

Bi 5: c im kim k nh kCho bit nh hng ca mi sai st sau y n khon phi thu, hng tn kho, khon phi tr, li cha phn phi ca nin ny (n v s dng phng php kim k nh k, khng xt nh hng ca thu) : a. Hng k gi c kim k vo hng tn kho cui k, tr gi $10,000 b. S lng ng l 1,000 n v kim k ghi thnh 100 dn v, n gi $50 c. Mt nghip v mua hng tr gi $40,000 khng c ghi chp v d s hng ny c trong kho nhng khi kim k n c loi ra khng tnh d. Mt nghip v mua hng tr gi $30,000 khng c ghi chp v khi kim k n c tnh vo hng tn kho

Bi 6: Kim sot ni bS dng lu trong bi tp 3.17 nh gi kim sot ni b ca doanh nghip i vi hot ng mua hng, nhn hng v theo di n phi tr.

Bi 7: nh gi ri ronh gi nh hng ca cc nhn t mi trng kinh doanh n ri ro kim ton trong vic kim ton hng tn kho ti cng ty Cosovo. Trnh by nh hng ca tng nhn t v c s dn liu lin quan.

Cosovo ch sn xut 1 loi sn phm. Sn phm ca Cosovo l nc tng ng chai. Cc sn phm ca Cosovo thuc loi phm cp trung bnh, phc v trc tip cho ngi tiu dng TPHCM. Cosovo s dng h thng gi thnh nh mc. Cc bin ng v gi mua, chi ph nhn cng v chi ph gin tip c gim st hng ngy. C rt nhiu nh cung cp ang sn xut sn phm cng loi vi Cosovo. Chi ph u t xy dng mt nh my tng t khng cao nn vic c thm cc nh cung cp mi l bnh thng. Nguyn liu chnh l u nnh, mua ca cc cng ty nng sn.

Bi 8: Phn tch Phng php t l li gpBi tp 10.17 Sch Bi tp Kim ton, trang 80

Bi 9: Phn tch t snh gi nh hng ca cc t s sau n ri ro kim ton lin quan n kim ton hng tn kho ti cng ty Cosovo. Cng ty X l mt cng ty cng ngnh vi Cosovo. T l li gp

T l li gp8,00% 6,00% 4,00% Cosovo 2,00% 0,00% Cosovo Cng ty X Cng ty X

20x1 5,30% 6,50%

20x2 6,80% 6,20%

20x3 7,70% 6,10%

S vng quay hng tn kho

S vng quay hng tn kho8 6 4 Cosovo 2 0 Cosovo Cng ty X Cng ty X

20x1 6,2 5,1

20x2 5,2 5,3

20x3 4,9 5,4

T trng sn phm d dang trong hng tn kho

Sn phm d dang/Hng tn kho50,00% 40,00% 30,00% 20,00% 10,00% 0,00% Cosovo Cng ty X 20x1 28,20% 48,60% 20x2 13,20% 48,00% 20x3 25,70% 43,40% Cosovo Cng ty X

T trng nguyn vt liu trong hng tn khoNguyn vt liu/Hng tn kho50,00% 40,00% 30,00% 20,00% 10,00% 0,00% Cosovo Cng ty X 20x1 49,30% 37,60% 20x2 24,30% 40,10% 20x3 32,80% 43,80% Cosovo Cng ty X

T trng thnh phm trong hng tn khoThnh phm/hng tn kho80,00% 60,00% 40,00% Cosovo 20,00% 0,00% Cosovo Cng ty X Cng ty X

20x1 43,20% 13,80%

20x2 62,50% 11,90%

20x3 41,50% 12,80%

Bi 10: Chng kin kim kBi tp 10.12 Sch Bi tp Kim ton, trang 75

Bi 11: Chng kin kim kTrong qu trnh kim tra v hng tn kho v cc khon mc lin quan ca Cng ty in t Tn Ph, mt nh sn xut v phn phi cc sn phm in t dn dng, kim ton vin ghi nhn nhng tnh hung sau: a) Trong lc chng kin kim k, kim ton vin ghi nhn c ba xe ti cha y sn phm c bc xp xong chun b ch i giao hng. Kim ton vin tm hiu v bit s hng ny khng c tnh vo hng tn kho ca cng ty. b) Cng trong qu trnh kim k, kim ton vin ghi nhn mt s kh ln sn phm m bao b c v ph y bi bm. Khi c phng vn, gim c nh my cho bit cc sn phm ny chc chn bn c, ch cn gim gi mt t m thi. c) Qua trao i vi Gim c nh my, kim ton vin c bit y l ln u tin t khi thnh lp, sn lng sn xut thp hn ng k so vi mc cng sut bnh thng. iu ny c gii thch do tnh hnh cnh tranh v bng chng l d gim sn lng, s sn phm sn xut trong k cng ch tiu th c khong 50%. d) S liu kim k thc t v s liu trn s chi tit hng tn kho c chnh lch ng k. c bit trong nm, n v ci t mt phn mm theo di k ton hng tn kho mi. Yu cu: Anh/Ch hy trnh by cc th tc kim ton b sung m kim ton vin cn thc hin thu thp y bng chng thch hp cho mi trng hp trn.

Bi 12: Kim tra chia ct nin Bi tp 10.14 Sch Bi tp Kim ton, trang 77

Bi 13: Kim tra gi gcBi tp 10.13 Sch Bi tp Kim ton, trang 76

Bi 14: Kim tra gi tr thun c th thc hinBi tp 10.11 Sch Bi tp Kim ton, trang 73

Chuyn 2

Kiem toan N PHAI THU KHACH HANG

Phm Quang Huy

Muc cho Giup ngi hoc he thong hoa va van dung cac kien thc ve ke toan, kiem soat noi bo va kiem toan vao thc te cua n phai thu

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Noi dungo Quan he NPT va Doanh thu o Nhng yeu cau ve viec lap va trnh bay khoan muc NPT tren BCTC o Muc tieu va ac iem kiem toan NPT o KSNB oi vi NPT o Quy trnh kiem toan NPT

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Gii thiu chung- Noi dung: @ BCKT: Phan A-Muc I: Tai san ngan han - Phai thu cua KH: Gia goc - D phong n phai thu kho oi: (D phong) Gia tr thuan co the thc hien @ KQKD: Doanh thu - Chuan mc ke toan so 14: Doanh thu va thu nhap khac + Ghi nhan doanh thu ban hang (5 ieu kien) + Ghi nhan doanh thu dch vu (4 ieu kien)4

Chu trnh k ton nghip v bn hng111,112

511 131 531, 532

139

642

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N phai thu va Doanh thuN phai thu au ky Tien thu ban hang

Doanh thu trong ky

N phai thu cuoi ky

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N phai thuCAC YEU CAU VE VIEC LAP VA TRNH BAY

o Ghi nhan n phai thu o anh gia n phai thu o Trnh bay va cong bo

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Ghi nhan NPTN phai thu la mot tai san: Thoa man nh ngha cua tai san Thoa man ieu kien ghi nhan tai san

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Ghi nhan NPTo Van e c ban la doanh thu a phat sinh va khach hang con n lain Doanh thu ban hang n Doanh thu cung cap dch vu

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Doanh thu ban hango Doanh thu ban hang c ghi nhan khi ong thi thoa man tat ca nam ieu kien sau:n Doanh nghiep a chuyen giao phan ln rui ro va li ch gan lien vi quyen s hu san pham hoac hang hoa cho ngi mua; n Doanh nghiep khong con nam gi quyen quan ly hang hoa nh ngi s hu hang hoa hoac quyen kiem soat hang hoa; n Doanh thu c xac nh tng oi chac chan; n Doanh nghiep a thu c hoac se thu c li ch kinh te t giao dch ban hang; n Xac nh c chi ph lien quan en giao dch ban hang.10

Doanh thu cung cap dch vuo Doanh thu cua giao dch ve cung cap dch vu c ghi nhan khi ket qua cua giao dch o c xac nh mot cach ang tin cay. Ket qua cua giao dch cung cap dch vu c xac nh khi thoa man tat ca bon ieu kien sau:

n Doanh thu c xac nh tng oi chac chan; n Co kha nang thu c li ch kinh te t giao dch cung cap dch vu o; n Xac nh c phan cong viec a hoan thanh vao ngay lap Bang Can oi ke toan; n Xac nh c chi ph phat sinh cho giao dch va chi ph e hoan thanh giao dch cung cap dch vu o.11

Cac trng hp ac bieto Ban hang tra cham o Ban nhng cha giao hang o Ban hang kem cung cap dch vu

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anh gia N phai thuN phai thu phai c trnh bay theo gia tr thuan co the thc hien GTTCTTH = Gia tr so sach D phong

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D phong NPT kho oio D phong rieng biet o D phong chungn DP tren doanh thu ban chiu n DP tren so d NPT phan theo tuoi n

o Quy nh cua Viet Nam

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Trnh bay va cong boo Trnh bay N phai thu tren BCTC o Cac noi dung phai cong bo tren Bang thuyet minhn Chnh sach ke toan n Cac thong tin bo sung

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2.7 Khoan phai thu khach hang Cac khoan phai thu khach hang c the hien theo gia tr cua hoa n goc tr d phong cac khoan phai thu kho oi c c tnh da tren c s xem xet cua Ban Giam oc oi vi tat ca cac khoan con cha thu tai thi iem cuoi nam. Cac khoan n c xac nh la khong the thu hoi se c x ly theo hng dan tai Thong t so 13/2006/TT-BTC ngay 27 thang 2 nam 2006 cua Bo Tai chnh.

2.14 Ghi nhan doanh thu Doanh thu c the hien tren bao cao tai chnh hp nhat sau khi a tr i thue gia tr gia tang (GTGT). (a) Doanh thu ban hang Doanh thu ban hang c ghi nhan trong bao cao ket qua hoat ong kinh doanh khi phan ln nhng rui ro va li ch ve quyen s hu hang hoa a c chuyen giao cho ngi mua. Doanh thu khong c ghi nhan khi co yeu to khong chac chan mang tnh trong yeu ve kha nang thu ve cac khoan tien ban hang hoac co kha nang hang b tra lai.

(b) Doanh thu dch vu Doanh thu cung cap dch vu c ghi nhan trong bao cao ket qua hoat ong kinh doanh khi dch vu a c cung cap, bang cach tnh mc o hoan thanh cua tng giao dch, da tren c s anh gia t le dch vu a cung cap so vi tong khoi lng dch vu phai cung cap. (c) Doanh thu t cac hp ong cung cap va lap at (Hp ong M&E) Doanh thu t cac hp ong cung cap va lap at c ghi nhan theo ty le phan tram hp ong a c hoan thanh tai ngay lap bang can oi ke toan hoac c ghi nhan theo khoi lng cong viec hoan thanh khi ma ket qua cong viec hoan thanh co the c tnh mot cach ang tin cay.

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(d) Doanh thu t Hp ong Hp tac Kinh doanh (BCC) Doanh thu c ghi nhan khi BCC cong bo chia lai cho cac ben tham gia BCC. (e) Doanh thu t cho thue van phong Doanh thu t hoat ong cho thue van phong c ghi nhan theo thi han thue a c neu trong hp ong thue van phong. (f) Li nhuan t hoat ong au t Li nhuan t hoat ong au t c ghi nhan khi ban. Li nhuan t hoat ong au t cung bao gom co tc t cac khoan au t va c ghi nhan khi quyen cua co ong oi vi viec nhan khoan li tc nay c thiet lap. (g) Thu nhap lai Thu nhap lai c ghi nhan khi c hng.

KSNB oi vi n phai thuo o o o o o Ban hang Ban chu Giao hang Lap hoa n Theo doi cong n X ly n kho oi

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Ban hango Cac rui ron Ban khong ung oi tng n Khong co hang e giao n Nham lan hang giao, khach hang, ieu kien giao hang

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Ban chuo Cac rui ro:n Thu hoi n cham n Khong oi c n n Xet duyet ban chiu sai chnh sach, qua tham quyen n Mat can oi tai chnh

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Giao hango Cac rui ro:n Giao hang khong ung chung loai, so lng n That thoat trong qua trnh giao hang n Gian lan tham o hang bang cach chuyen qua ngi nhan hang

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Lap hoa no Cac rui ro:n n n n Bo sot khong lap hoa n Hoa n tnh tien sai Cac khoan chiet khau tnh sai Lap hoa n trung lap

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Theo doi cong no Cac rui ro:Bo sot n phai thu Nham lan khach hang Can tr cong n sai Nham lan tien ng trc vi doanh thu cha thc hien n Khong lap d phong ay u n Gian lan chiem oat/chiem dung tien thu cua khach hang n n n n29


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X ly n phai thu kho oio Cac rui ro:n Xoa so n kho oi e che giau cac gian lan

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Muc tieu kiem toano o o o o Hien hu va quyen ay u Ghi chep chnh xac anh gia Trnh bay va cong bo

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Hien hu va quyeno N phai thu tren BCTC hien hu trong thc te va thuoc quyen s hun n n n n NPT b khai khong do doanh thu khong? NPT ghi chep trung lap? NPT cua nam sau? NPT a the chap? NPT b nhan vien tham o, bien thu

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ay uo N phai thu cua n v a c khai bao ay un Doanh thu b bo sot? n Doanh thu b tr hoan?

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Ghi chep chnh xaco NPT c tnh toan va cong don chnh xacn Tong hp sai lech so vi chi tiet?

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anh giao N phai thu c anh gia theo gia tr thuan co the thc hienn Khong lap d phong thch hp? n Nghiep vu sau ngay khoa so?

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Trnh bay va cong boo NPT c trnh bay va cong bo phu hp vi chuan mc, che o hien hanhn Phan loai ngan han va dai han khong ung? n Bu tr khong ung? n Cong bo ve chnh sach ke toan khong u, khong ung? n N phai thu the chap? n N phai thu vi cac ben lien quan?38

ac iem kiem toan NPTo Trong yeu o Rui ro tiem tangn n n n Tnh nhay cam cua khoan muc Van e xet oan Tnh nhay cam cua tai san Chnh sach ban chu va moi trng canh tranh

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Moi trng canh tranhCc i th tim nngKh nng nh hng v gi Cc i th mi

Nh cung cp

Cnh tranh ca i th trong ngnh

Sn phm mi

Kh nng nh hng v gi

Khch hng

Sn phm thay th

Chnh sach ban chiu 40

Quy trnh kiem toanNghien cu va anh gia he thong kiem soat noi bo Tm hieu KSNB anh gia s bo RRKS Thiet ke va thc hien th nghiem kiem soat anh gia lai RRKS Th nghiem c ban Thu tuc phan tch Th nghiem chi tiet41

Hieu biet ve moi trng Kinh doanh

Tm hieu va anh gia KSNBo Viec tm hieu va anh gia KSNB cua KTV lien quan en:n Chu trnh ban hang thu tien

o Cac anh gia cua KTV phuc vu cho:n Kiem toan n phai thu n Kiem toan doanh thu

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Tm hieu va anh gia KSNBo Trong pham vi kiem toan n phai thu, cac quan tam cua KTV la:n n n n n n n S phan chia trach nhiem ay u S xet duyet ay u So sach theo doi chat che Cong tac oi chieu cong n Van e lap d phong S la chon chnh sach ke toan Cac thu tuc kiem tra cua ke toan

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Th nghiem kiem soato Quan sat, phong van ve:n S phan chia trach nhiem n Cac chnh sach ke toan ve doanh thu, d phong n Qua trnh lap, xet duyet va lu chuyen chng t n n n n Kiem tra Kiem tra Kiem tra Kiem tra s lien tuc va chon mau Hoa n s xet duyet va cac chng t goc viec tnh tien tren hoa n qua trnh ghi chep len so sach

o Th nghiem nghiep vu ban hang

o He thong so chi tiet o Kiem tra viec xoa so n phai thu kho oi44

Thu tuc phan tcho Kiem tra s hp ly tong the, phat hien cac bien ong bat thngn n n n n n Phan tch bien ong doanh thu Phan tch ty le lai gop So sanh so d NPT vi ky trc Phan tch so vong quay NPT Phan tch ty le n qua han/tong n phai thu Phan tch ty le d phong/tong n phai thu45

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Th nghiem chi tietTh nghiem chi tiet oi chieu chi tiet-tong hp Xac nhan NPT Kiem tra thu tien sau ngay khoa so Kiem tra chng t giao hang Kiem tra viec lap d phong Kiem tra viec khoa so ban hang Xem xet trnh bay va cong bo HTK V V V V V V V V VHH-Q GCCX G TB-CB

V

Xac nhan NPTo Lch s van e o Yeu cau cua VSA 501va VSA 505n Yeu cau xac nhan n Cac thu tuc xac nhan

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Yeu cau xac nhanNPT co trong yeu khong?

K

Viec xac nhan co the thc hien c khong?

C

K

Co the thc hien thu tuc thay the khong?

C

K

C

Khong nhat thiet phai xac nhan

Gii han ve pham vi kiem toan

Thu tuc kiem toan thay the

Gi th xac nhan N phai thu

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Cac thu tuc xac nhano o o o o o o o Thi iem gi th xac nhan La chon oi tng xac nhan KTV gi th vi s uy quyen cua n v Cac dang th xac nhan Thu tuc kiem toan thay the Cac th khong ong y anh gia ket qua Trng hp n v khong ong y gi th xac nhan

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Thi iem gi th xac nhano Thi iem gi th xac nhan tot nhat la ngay sau thi iem ket thuc nien o o Khi ieu nay khong the thc hien c do van e thi gian, kiem toan vien co the gi th xac nhan trc thi iem ket thuc nien o va phai kiem tra nhng nghiep vu gia thi iem xac nhan va thi iem ket thuc nien o. Cach lam nay c chap nhan khi KSNB c anh gia la hu hieu va khoang cach gia hai thi iem khong qua xa.50

La chon oi tng xac nhano Muc tieu kiem toan va hng la chon o Cac nhan to anh hng en c maun n n n Ket qua ky trc Tnh trong yeu cua khoan muc Rui ro tiem tang va rui ro kiem soat Phng phap gi th

o Cac phan t ac biet o Phan nhom51

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Cac dang th xac nhano VSA 501:n Dang A: ghi ro so n phai thu va yeu cau khach n xac nhan la ung hoac bang bao nhieu); n Dang B: khong ghi ro so n phai thu ma yeu cau khach n ghi ro so n phai thu hoac co y kien khac. n Th xac nhan m (dang khang nh) la e ngh ngi c yeu cau tra li, ky nhan trong moi trng hp n Th xac nhan ong (dang phu nh) ch oi hoi s phan hoi khi khong ong y vi thong tin yeu cau xac nhan.52

o VSA 505

Thu tuc thay theo Trong trng hp khong nhan c th tra li, kiem toan vien se gi lai th xac nhan them mot vai lan na. Neu van khong nhan c th tra li, kiem toan vien co the s dung cac thu tuc thay the sau: n Kiem tra viec thu tien sau ngay khoa so. n Kiem tra chng t cua nghiep vu, bao gom n at hang, phieu giao hang, hoa n.

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Cac th khong ong yo oi vi th tra li khong ong y, kiem toan vien phai tm hieu nguyen nhan: n Trong mot so trng hp, co tranh chap gia n v va khach n. Kiem toan vien can tm hieu nguyen nhan tranh chap va lap d phong neu xet thay can thiet. n Trong nhieu trng hp, ay la do van e khoa so: Doanh thu a c n v ghi nhan nhng khach hang lai ghi nhan n phai tra vao ky sau, khach hang chi tien va ghi giam n phai tra nhng n v lai ghi thu tien vao nam sau Kiem toan vien can xem xet e xac nh chnh xac thi iem ghi nhan nghiep vu. Tuy nhien, can lu y trong mot so trng hp co the la gian lan khi doanh thu c ghi khong hoac tien thu ve b nhan vien tham o.

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Cac th khong ong y (tt)n Sai sot co the phat sinh trong trng hp ghi nham cac nghiep vu ban hang hoac thanh toan nham t khach n nay sang khach n khac, nham lan trong ghi nhan so tien hoac bo sot, ghi trung nghiep vu. n Ngoai ra, chenh lech con co the phat sinh khi co s can tr so lieu (th du mot khach n ong thi cung la nha cung cap). Kh o, can xem xet s can tr nay co thch hp hay khong.

S dung bang chnh hp e nhan dang cac chenh lech

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anh gia ket quao Tat ca cac th gi xac nhan eu c ghi nhan va anh gia. o Cac th khong tra li hoac tra li khong ong y eu phai theo doi va anh gia anh hng en so d n phai thu. o Nhng trng hp chenh lech do sai sot, gian lan can phai thc hien cac thu tuc kiem toan bo sung va tien hanh cac ieu chnh neu can thiet.

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Kiem tra viec lap d phongo Kiem tra viec lap d phong n kho oi nham bao am n phai thu c trnh bay theo gia tr thuan co the thc hien. o Ngoai cac thu tuc phan tch, kiem toan vien con tien hanh cac th nghiem chi tiet sau:n Kiem tra cac khoan d phong ma n v a lap co c s va ay u cha. n Xem xet cac khoan n qua han, cac khoan n co tranh chap; anh gia kha nang phai lap d phong cho cac khoan nay. n Xem xet viec thanh toan tien sau ngay khoa so.

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Bi tp kim ton n phi thuBi 1: Doanh thu hp ng xy dngCng ty c mt hp ng xy dng c k kt vo nm 20x3 vi mc gi l 3.000 triu (cha thu GTGT), chi ph d ton l 2.400 triu, thanh ton theo tin k hoch, theo khch hng s thanh ton cho n v 600 triu vo ngy 31.12.20x3. Trong nm, chi ph n v b ra l 480 triu, c tnh chi ph cn phi tip tc b ra hon thnh cng trnh l 2.100 triu. Ngy 31.12.20x4, n v pht hnh ha n 600 triu (cha thu GTGT) v khch hng thanh ton . n v ghi nhn doanh thu 600 triu v gi vn hng bn 480 triu. Yu cu a ra bt ton iu chnh thch hp.

Bi 2: Doanh thu bn hng tr chmMt doanh nghip bn cho khch hng mt thit b tr gi 10.000 triu ng thanh ton sau 5 nm. Ti thi im ny, mc li sut trn th trng p dng cho khon tn dng tng t l 10%/nm. Nghip v trn xy ra vo ngy 1/1/20x3. Gi s khng xt thu GTGT. Yu cu a. Xc nh nh hng ca giao dch trn n cc khon mc lin quan ca bo co ti chnh nin 20x3 v 20x4. b. Lm li yu cu trn nu bn tr gp trong 5 nm, vi s tin tr hng nm l 2.000 triu ng bt u t ngy 1.1.20x4, li sut gi s cng l 10%/nm. c. Xem xt nh hng n thu TNDN trong cc giao dch trn.

Bi 3: Doanh thu bn hng nhng cha giao v bn hng km dch vCng ty H l nh sn xut v phn phi sn phm my tnh v phn mm. Vo cui nm ti chnh (31.12.08), H ang bn khon tm cch x l cc giao dch v doanh thu. H nh bn gii thch cch thc x l i vi cc tnh hung sau (gi s khng xt thu GTGT) 1. H bn cho R mt trm my tnh vi gi 1.100 triu. Do mun to quan h tt p, H gim gi 10% trn gi tho thun. My tnh c giao ngy 15.12.08. D theo tha thun, R s tr tin trong vng mt tun l. Tuy nhin, phi n ngy 17.1.2009 R mi tr tin. 2. Trong mt hp ng vi cng ty K, H cung cp 50 my tnh vi gi 500 triu vo ngy 1.7.08 ng thi cung cp dch v bo tr cc my tnh ny. Vic bo tr s thc hin hng qu trong hai nm. Gi tr ton b hp ng l 600 triu ng v K thanh ton ngy 4.9.08. n nay, H thc hin hai t bo tr vo cc ngy 3.10.08 v 4.1.09. Chi ph bo tr thc t c tnh bi k ton cng ty H l 300.000 ng/1 my/1 ln.

3. Vo thng 11.08, H bn cho F, mt khch hng ch yu ca H, 100 my tnh hiu Y-001 vi gi 1.200 triu. Do F ang sa kho nn ngh H hon vic giao hng sang thng 2.09. H cng ng v kho ca H va mi m rng, ch cha hng ca F. Ngoi vic gi li hng, cc iu khon khc trong hp ng vn c thc hin bnh thng. 4. G l mt c s kinh doanh caf-internet. Vo thng 9.08, H nhn c mt n hng v l my tnh cung cp cho G vi gi 15 triu/ci. Tuy nhin, gn ngy giao hng G b kh khn v ti chnh nn ngh H hon vic giao hng v di thi hn thanh ton sang thng 3.09. y khng phi l ln u G hon thc hin n hng. n hng trc y cng b hy v mt l do tng t.

Bi 4: Lp d phng n phi thu kh iC s liu v tnh hnh kinh doanh trong k ca Cng ty A nh sau: Tng doanh thu bn chu trong k l 32.000 triu ng (thi hn bn chu l 30 ngy). S tin thu n khch hng trong k l 29.400 triu ng. Tnh hnh n phi thu cui k nh sau: Trong hn Qu hn 10-30 ngy Qu hn trn 30 ngy 4.230 triu 420 triu 120 triu Qu hn di 10 ngy 620 triu

Theo c tnh ca n v, cc khon phi thu trong hn c kh nng thu hi 99%, cc khon qu hn c kh nng thu hi nh sau: 30 ngy: 80%. Yu cu a. Cho bit khon mc n phi thu khch hng ca n v trn Bng cn i k ton c trnh by th no? b. Tnh s vng quay n phi thu v s ngy thu tin bnh qun. Nhn xt.

Bi 5: nh gi ri ronh gi nh hng ca cc nhn t mi trng kinh doanh n ri ro kim ton trong vic kim ton n phi thu ti cng ty Cosovo. Trnh by nh hng ca tng nhn t v c s dn liu lin quan. a. Do sn phm ca Cosovo phn phi ch yu qua knh i l nn cnh tranh ch yu v chnh sch bn chu (iu kin bn chu, thi hn thanh ton v chit khu thanh ton). b. Vo qu 4, Cosovo p dng chnh sch chit khu thng mi ly tin nh sau: S sn phm t 1000-3000 n v quy i mt thng s c gim gi 3%; S sn phm t 3001-5000 n v quy i mt thng s c gim gi 5%; S sn phm trn 5001 n v quy i mt thng s c gim gi 10%. Cc sn phm c quy v sn phm quy i theo dung tch sn phm v loi sn phm. Cng thc tnh da trn cng thc bnh qun gia quyn do Phng Kinh doanh thit lp. Qu trnh tnh ton phn loi da trn phn mm Cososoft ca Phng Kinh doanh lp v vn hnh.

c. Cosovo c 120 i l, gm 80 i l TPHCM v 40 i l cc tnh ng bng sng Cu Long. Trong 12 i l ln chim 40% doanh s, phn cn li l cc h kinh doanh, phn tn cc ch. d. Vic quyt ton cng n vi cc i l l cc h kinh doanh c thc hin theo thng l vo cui nm m lch. e. Trng Phng Kinh doanh ngh vic vo thng 11, Ph phng m nhn cho n thng 1 nm sau mi c Trng Phng mi. f. Thi hn bn chu ca Cosovo nm nay tng ln 45 ngy (so vi nm ngoi l 30 ngy)

Bi 6: Phn tch t snh gi nh hng ca cc t s sau n ri ro kim ton lin quan n kim ton n phi thu ti cng ty Cosovo. Cng ty X l mt cng ty cng ngnh vi Cosovo. S vng quay n phi thu

14 12 10 8 6 4 2 0 Cosovo Cng ty X 20x1 11.2 13.2 20x2 10.8 12.5 20x3 7.2 10.6 Cosovo Cng ty X

D phng trn tng s d n phi thu

4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% Cosovo Cng ty X 20x1 3.10% 3.40% 20x2 3.20% 3.50% 20x3 2.90% 3.70% Cosovo Cng ty X

N cha n hn trn tng n phi thu

97.00% 96.00% 95.00% 94.00% 93.00% 92.00% 91.00% 90.00% 89.00% Cosovo Cng ty X 20x1 96.00% 97.00% 20x2 94.00% 95.50% 20x3 92.00% 94.00% Cosovo Cng ty X

Bi tp 7: Chn mu gi th xc nhnGi s cc th nghim kim sot cho thy h thng kim sot ni b khng ng tin cy. Bn hy a ra cch chn la cc phn t gi th xc nhn n phi thu trong trng hp ny. Bn c thm cc thng tin sau: (n v: ngn ng)

Phn nhm n phi thu > 100,000 20,000< 100,000 10,000< 20,000

kiem toan hkt-npt

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