CNG TY

Tn

Ngy

Ngi thc hin

Tn khch hng:

Ngi sot xt 1

Ngy kt thc k k ton:

Ngi sot xt 2

Ni dung: KIM TRA KSNB I VI CHU TRNH BN HNG,

PHI THU, THU TIN
KTV s thc hin th nghim kim sot nh gi tnh hu hiu ca hot ng kim sot trong cc
tnh hung sau (Chn mt trong cc tnh hung ph hp vi chu trnh ny)
Khi KTV k vng rng cc kim sot v bn hng, phi thu v thu tin hot ng c hiu qu.
Ch thc hin cc th nghim c bn khng cung cp y bng chng v chu trnh bn hng,
phi thu v thu tin.
Vic thc hin th nghim kim sot c hiu qu hn vic thc hin th nghim c bn.
NH GI TNH HOT NG HU HIU CA CC TH TC KSNB CA CHU TRNH BN HNG,
PHI THU V THU TIN
Mc tiu kim
sot
(1)

(1): Tnh c
tht: Doanh thu,
phi thu ghi nhn
trn s phi c
tht.

(2): Tnh y
: Doanh thu,
cc khon phi
thu v thu tin
c ghi nhn
y .

Kim sot chnh

(2)

K
hiu
(3)

(4)

Th tc kim tra
KSNB
(5)

Tham
chiu
(6)

Ha n bn hng ch c lp KS1
khi n hng v Lnh xut kho
c ph duyt.
i chiu Phiu xut kho vi ha
n m bo rng mt khon
doanh thu khng b xut ha n v
ghi s k ton nhiu ln.
Chng t vn chuyn, n t KS2
hng, Phiu xut hng phi c
nh s th t kim sot, so
snh vi ha n v s lng xut,
thi gian xut.

Mi
giao
dch

1. Chn mu ngu nhin C120

. Ha n trong nm.
i chiu n t hng,
Lnh xut kho, Phiu xut
kho

Mi
giao
dch

[nh k], phi tin hnh i chiu KS3

Hng
thng/
Qu

2. Chn thng trong C130

nm mn Chng t
vn chuyn, n t hng,
phiu xut hng. Kim tra
vic nh STT c lin tc
khng.
3. Chn thng/qu trong C140
nm mn Bin bn i
chiu cng n vi KH. i
chiu s liu vi s k
ton. Xem xt vic x l
cc chnh lch (nu c).
4. Cn c cc ha n C120
chn bc (1): Kim tra,
i chiu gi bn vi Bng
gi p dng ti thi im
.
Xem xt s ph duyt nu
c thay i gi bn.

cng n vi KH. Cc chnh lch

phi c iu tra, x l.

(3): Tnh chnh

xc: Doanh thu,
cc khon phi
thu v thu tin
c ghi nhn
chnh xc, ng
i tng.

Tn
sut

Gi bn trn ha n c [ngi KS4

c thm quyn] kim tra, i chiu
vi Bng gi v c cng li trc
khi chuyn cho KH.

[Hng thng] k ton lp bin bn KS5

i chiu n phi thu vi phng kinh
doanh

(4): Tnh nh
[Ngi c thm quyn] nh gi KS6
gi: Cc khon kh nng thanh ton ca KH trc
phi thu KH c khi bn chu
ghi nhn theo gi
tr c th thu hi
c.

Mi
giao
dch

Hng
thng

5. Chn thng trong C150

nm mn Bin bn i
chiu 2 b phn. i chiu
s liu v xem xt vic x
l cc chnh lch (nu c).

Mi
giao
dch

6. Chn khch hng c C160

s d n ln. Kim tra h
s nh gi nng lc
khch hng v s ph
duyt bn chu.

Chng trnh kim ton mu (p dng chnh thc t k kim ton nm 2013/2014)
(Ban hnh theo Quyt nh s 368/Q-VACPA ngy 23/12/2013 ca Ch tch VACPA)

Mc tiu kim
sot
(1)

Kim sot chnh

(2)

[BP chu trch nhim] lp Bo co

phn tch tui n hng thng, trnh
lnh o xem xt

K
hiu
(3)

Tn
sut

Th tc kim tra
KSNB

(4)

Hng
thng

(5)

Tham
chiu
(6)

7. Chn thng mn C170

Bo co phn tch tui n.
Kim tra cc s liu phn
tch trn bo co. Xem xt
cc KH d n qu hn
c trch lp d phng
cha.

Lu :
Cc on c nh du nn ( highlight) ch c tnh minh ha v phi c sa i cho ph hp vi c im thc t ca KH. Mt s
kim sot c th c thit k p ng nhiu hn mt mc tiu kim sot.
Ct (2) Kim sot chnh phi c trnh by nht qun vi phn 4, Biu A410 - Tm hiu chu trnh bn hng, phi thu, thu tin.
Ct (4)-Tn sut ca kim sot chnh s quyt nh s lng mu chn th nghim kim sot (tham kho thm Ti liu hng dn
thc hin CTKTM ca VACPA 2013).
Ct (6)-Tham chiu n giy lm vic th tc kim tra KSNB. Ty theo th tc kim tra c m t ct (5), ngi thc hin t thit k
mu giy lm vic ph hp th hin kt qu cng vic thc hin.

KT LUN
KTV tin tng vo KSNB ca chu trnh c th ngn nga/pht hin kp thi cc sai st trng yu
Thc hin TNCB cp : TRUNG BNH
Thc hin TNCB cp : THP
KTV khng tin tng vo KSNB ca chu trnh c th ngn nga/pht hin kp thi cc sai st
trng yu
Thc hin TNCB cp : CAO
Cc khim khuyt trong KSNB cn nu trong Th qun l (Tham chiu:

Chng trnh kim ton mu (p dng chnh thc t k kim ton nm 2013/2014)
(Ban hnh theo Quyt nh s 368/Q-VACPA ngy 23/12/2013 ca Ch tch VACPA)