Hon thin kim ton khon mc doanh thu trong kim

ton Bo co ti chnh do Cng ty TNHH Kim ton

Phng ng ICA (PCA) thc hin
cng ti m s: TH2627

DANH MC T VIT TT
DANH MC S , BNG BIU
LI M U..................................................................................................1
CHNG 1 L LUN CHUNG V DOANH THU V KIM TON
KHON MC DOANH THU TRONG KIM TON BO CO TI
CHNH.............................................................................................................3
1.1. Tng quan v kim ton Bo co ti chnh........................................3
1.1.1. Khi nim kim ton Bo co ti chnh.........................................3
1.1.2. i tng ca kim ton Bo co ti chnh....................................3
1.1.3. Mc tiu kim ton Bo co ti chnh.............................................4
1.1.4. Quy trnh chung kim ton Bo co ti chnh.................................4
1.2. Khon mc doanh thu vi vn kim ton.....................................5
1.2.1. Bn cht ca khon mc doanh thu................................................5
1.2.1.1. Khi nim v phn loi doanh thu.........................................5
1.2.1.2.Nguyn tc ghi nhn doanh thu..............................................7
1.2.2. T chc cng tc k ton doanh thu................................................9
1.2.2.1. T chc h thng chng t v s sch k ton......................9
1.2.2.2. H thng ti khon s dng...................................................9
1.2.2.3. Phng php hch ton doanh thu........................................9
1.2.3. Kim sot ni b i vi khon mc doanh thu...........................10
1.3. Kim ton khon mc doanh thu trong kim ton Bo co ti chnh.
.....................................................................................................................12
1.3.1. Vai tr kim ton khon mc doanh thu trong kim ton Bo co ti
chnh........................................................................................................12

1.3.2. Mc tiu kim ton khon mc doanh thu...................................13

1.3.3. Quy trnh kim ton khon mc doanh thu...................................14
1.3.3.1. Lp k hoch kim ton........................................................14
1.3.3.2. Thc hin kim ton.............................................................22
1.3.3.3. Kt thc kim ton................................................................26
CHNG 2 THC TRNG KIM TON KHON MC DOANH THU
TRONG QUY TRNH KIM TON BO CO TI CHNH DO CNG
TY TNHH KIM TON PHNG NG ICA THC HIN..............29
2.1. Khi qut v Cng ty TNHH Kim ton Phng ng ICA (PCA).29
2.1.1. Lch s hnh thnh v pht trin ca Cng ty TNHH Kim ton
Phng ng ICA (PCA)........................................................................29
2.1.2. c im v kt qu hot ng kinh doanh ca Cng ty TNHH
Kim ton Phng ng ICA (PCA):.....................................................30
2.1.2.1. c im hot ng kinh doanh ca Cng ty......................30
2.1.2.2. c im dch v cung cp ca PCA:..................................30
2.1.2.3. c im khch hng ca PCA:..........................................31
2.1.2.4. Kt qu hot ng kinh doanh nhng nm gn y:...........33
2.1.2.5. Phng hng pht trin ca PCA trong thi gian ti.......35
2.1.3. c im t chc b my qun l Cng ty TNHH Kim ton Phng
ng ICA.................................................................................................35
2.1.4. c im t chc hot ng kim ton ti Cng ty TNHH Kim ton
Phng ng ICA...................................................................................38
2.1.4.1. c im t chc nhn s ti Cng ty TNHH Kim ton
Phng ng ICA..............................................................................38
2.1.4.2. c im tr h s ti Cng ty TNHH Kim ton Phng ng
ICA....................................................................................................38
2.1.4.3. Kim sot cht lng kim ton ti Cng ty TNHH Kim ton
Phng ng ICA.............................................................................39
2.1.4.4. Quy trnh kim ton chung do Cng ty TNHH Kim ton
Phng ng ICA thc hin.............................................................39

2.2. Thc trng kim ton khon mc doanh thu trong kim ton Bo co
ti chnh do Cng ty TNHH Kim ton Phng ng ICA (PCA) thc
hin..............................................................................................................41
2.2.1. Quy trnh kim ton khon mc Doanh thu trong kim ton Bo co
ti chnh do Cng ty TNHH Kim ton Phng ng ICA (PCA) thc
hin..........................................................................................................41
2.2.1.1. Lp k hoch kim ton........................................................41
2.2.1.2. Kim ton doanh thu trong giai on thc hin kim ton..46
2.2.1.3. Kim ton doanh thu trong giai on kt thc kim ton.. .49
2.2.2. Thc trng quy trnh kim ton khon mc Doanh thu ti Cng ty
TNHH A do Cng ty TNHH Kim ton Phng ng ICA (PCA) thc
hin..........................................................................................................51
2.2.2.1. Gii thiu khch hng A.......................................................51
2.2.2.2. Kim ton khon mc doanh thu trong giai on chun b kim
ton ti khch hng A........................................................................51
2.2.2.3. Kim ton khon mc doanh thu ti khch hng A trong giai
on thc hin kim ton..................................................................54
2.2.2.4. Kim ton doanh thu ti khch hng A trong giai on kt thc
kim ton...........................................................................................65
2.2.3. Thc trng quy trnh kim ton khon mc Doanh thu ti Cng ty B
do Cng ty TNHH Kim ton Phng ng ICA (PCA) thc hin.......68
2.2.3.1. Gii thiu khch hng B.......................................................68
2.2.3.2. Kim ton doanh thu ti KH B trong giai on chun b kim
ton....................................................................................................68
2.2.3.3. Kim ton doanh thu ti KH B trong giai on thc hin kim
ton....................................................................................................71
2.2.3.4. Kim ton doanh thu ti khch hng B trong giai on kt thc
kim ton...........................................................................................80
2.2.4. So snh thc trng kim ton khon mc Doanh thu ti hai khch
hng A v B.............................................................................................82

2.2.4.1. S ging nhau trong kim ton khon mc doanh thu ti hai
KH A v B..........................................................................................82
2.2.4.2. S khc nhau trong kim ton khon mc doanh thu ti hai KH
A v B................................................................................................83
CHNG 3 MT S NHN XT V KIN NGH NHM HON
THIN KIM TON KHON MC DOANH THU TRONG KIM
TON BO CO TI CHNH DO CNG TY TNHH KIM TON
PHNG NG ICA (PCA) THC HIN..............................................88
3.1. S cn thit hon thin kim ton khon mc Doanh thu trong kim
ton Bo co ti chnh do Cng ty TNHH Kim ton Phng ng ICA
(PCA) thc hin.........................................................................................88
3.2. nh gi chung v thc trng kim ton khon mc Doanh thu trong
kim ton Bo co ti chnh do Cng ty TNHH Kim ton Phng ng
ICA (PCA) thc hin.................................................................................89
3.2.1. u im:........................................................................................90
3.2.2. Nhc im:..................................................................................91
3.3. Mt s gii php, kin ngh nhm hon thin kim ton khon mc
Doanh thu trong kim ton Bo co ti chnh do Cng ty TNHH Kim
ton Phng ng ICA (PCA) thc hin................................................93
KT LUN..................................................................................................107
DANH MC TI LIU THAM KHO
PH LC

DANH MC T VIT TT
STT

K hiu vit tt

Ni dung

PCA

Cng ty TNHH Kim ton Phng ng

ICA

BCTC

Bo co ti chnh

KTV

Kim ton vin

HT KSNB

H thng kim sot ni b

GTGT

Gi tr gia tng

TK

Ti khon

TNHH

Trch nhim hu hn

BG

Ban gim c

Gim c

10

KH

Khch hng

11

Cty

Cng ty

12

BCKT

Bng cn i k ton

13

BCKQKD

Bo co kt qu kinh doanh

14

TK

Ti khon

15

BTC

B ti chnh

16

VSA

Chun mc Kim ton Vit Nam

DANH MC S , BNG BIU

S 1.1. Hch ton tiu th sn phm trc tip v chuyn hng.................10
S 1.2. Ba giai on ca mt cuc kim ton BCTC.................................14
S 1.3. Cc bc trong giai on lp k hoch kim ton.........................15
S 2-1: S b my t chc ti PCA......................................................36
S 2.2. S quy trnh kim ton chung ti PCA.....................................87
S 3.1. Trnh t lp chng trnh kim ton............................................101
Biu 2.1. C cu dch v ca PCA.............................................................31
Biu 2.2. C cu khch hng ca PCA......................................................33
Bng 1.1. Mc tiu v qu trnh kim sot ni b i vi doanh thu.............11
Bng 1.2. Mc tiu kim ton.........................................................................13
Bng 2.1. Kt qu kinh doanh 03 nm 2006, 2007, 2008 ca PCA................33
Bng 2.2 Mc trng yu ca khon mc...................................................44
Bng 2.3 Trc nghim t yu cu i vi kim ton doanh thu...................46
Biu 2.1. Trch giy t lm vic ca Kim ton vin......................................53
Bng 2.4. Bng c lng trng yu i vi khon mc doanh thu ti KH A54
Biu 2.2. Trch giy t lm vic ca Kim ton vin......................................56
Biu 2.3. Trch giy t lm vic ca Kim ton vin......................................57
Biu 2.4. Trch giy t lm vic ca Kim ton vin......................................59
Biu 2.5. Trch giy t lm vic ca Kim ton vin......................................60
Biu 2.6. Trch giy t lm vic ca Kim ton vin......................................62
Biu 2.7. Trch giy t lm vic ca Kim ton vin......................................63
Biu 2.8. Trch giy t lm vic ca Kim ton vin......................................64
Biu 2.9. Trch giy t lm vic ca Kim ton vin......................................65
Biu 2.10. Trch giy t lm vic ca Kim ton vin....................................66
Biu 2.11. Trch giy t lm vic ca Kim ton vin....................................67
Biu 2.12. Trch giy t lm vic ca Kim ton vin....................................70

Bng 2.5. Bng c lng trng yu i vi khon mc doanh thu ti KH B71

Biu 2.13. Trch giy t lm vic ca Kim ton vin....................................74
Biu 2.14. Trch giy t lm vic ca Kim ton vin....................................76
Biu 2.15. Trch giy t lm vic ca Kim ton vin....................................78
Biu 2.16. Trch giy t lm vic ca Kim ton vin....................................79
Biu 2.17. Trch giy t lm vic ca Kim ton vin....................................80
Biu 2.18. Trch giy t lm vic ca Kim ton vin....................................81
Bng 3.1. nh gi ri ro pht hin................................................................97
Bng 3.2. Phn tch v t sut li nhun.........................................................99

LI M U
Tuy mi hnh thnh v pht trin hn 15 nm qua nhng kim ton Vit Nam
nhanh chng chng t c vai tr c bit quan trng ca mnh trong vic tng cng
v nng cao hiu qu qun l, to nim tin cho cc nh u t, cc nh qun tr doanh
nghip, khch hng v nhng ngi quan tm. c bit, Vit Nam gia nhp t chc
thng mi th gii WTO m ra rt nhiu c hi cng nh thch thc i vi nn kinh
t quc gia ni chung v kim ton ni ring. V th nhng nm gn y, vi s ra i
ca hng lot cng ty kim ton trong nc chng t c s pht trin vt bc ca
ngnh ngh kim ton Vit Nam. Trong xu hng pht trin chung , Cng ty TNHH
Kim ton Phng ng ICA (PCA) ra i v ngy cng chng t c v th, uy tn
ca mnh, vi chin lc xy dng PCA thnh mt cng ty kim ton hng u trong
nc v khu vc.
Qua qu trnh hc tp mn k ton kim ton v tm hiu thc t cng tc t
chc kim ton ti Cng ty TNHH Kim ton Phng ng ICA, em c tm hiu
tng quan chung v cng ty, tm hiu v quy trnh kim ton chung ca cng ty v quy
trnh kim ton tng phn hnh c th trong kim ton bo co ti chnh. Trong qu
trnh em tip cn v i su tm hiu v kim ton khon mc doanh thu. Em
nhn thy khon mc doanh thu l khon mc rt trng yu trn bo co ti chnh v
lun cha ng nhiu sai phm tim tng. V vy kim ton doanh thu l mt phn v
cng quan trng, c tnh quyt nh cht lng ca ton b cuc kim ton. Vi s ch
dn v gip tn tnh ca ThS. T Thu Trang cng nh cc anh ch kim ton vin v
tr l kim ton thuc phng T vn Cng ty TNHH Kim ton Phng ng ICA,
em chn kim ton khon mc doanh thu i su vo tm hiu v pht trin thnh
kha lun tt nghip vi ti l: Hon thin kim ton khon mc doanh thu
trong kim ton Bo co ti chnh do Cng ty TNHH Kim ton Phng ng
ICA (PCA) thc hin. Kha lun tt nghip ca em gm 3 phn:
Chng 1: L lun chung v doanh thu v kim ton khon mc doanh thu
trong kim ton Bo co ti chnh.
Chng 2: Thc trng kim ton khon mc doanh thu trong kim ton bo
co ti chnh do Cng ty TNHH Kim ton Phng ng ICA thc hin.

Chng 3: Mt s nhn xt v kin ngh nhm hon thin kim ton khon
mc doanh thu trong kim ton bo co ti chnh do Cng ty TNHH Kim ton
Phng ng ICA thc hin.
Thng qua vic nghin cu tm hiu v thc trng kim ton khon mc doanh
thu, em xin mnh dn a ra mt s kin ngh nhm hon thin kim ton khon mc
doanh thu trong kim ton bo co ti chnh do Cng ty TNHH Kim ton Phng
ng ICA thc hin. T gp phn tng cng hiu qu v cht lng kim ton ni
chung ti Cng ty.
Do thi gian tm hiu c hn v kh nng bn thn cn hn ch nn kha lun
tt nghip khng trnh khi thiu st. Em rt mong nhn c s ng gp ca thy
c v cc bn kha lun ny hon thin hn.
Em xin chn thnh cm n !
H ni, ngy 01 thng 06 nm 2009

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