R1

Tn
Tn khach hang:

Ngay

Thc hin

Ngay kha s:

10/31/2014

Sot xt 1

Ni dung:

GI VN

Sot xt 2

1/20

MC TIU
Gi vn hng bn trong nm c hch ton y , chnh xc, ng k v c phn loi, trnh by ph hp vi cc chun
mc v ch k ton hin hnh.

RI RO SAI ST TRNG YU CA KHON MC

Cc ri ro trng yu

Th tc kim ton

Ngi thc hin

Tham chiu

TH TC KIM TON

TT

Th tc

Ngi thc hin Tham chiu

I. Th tc chung
1

Kim tra cc nguyn tc k ton p dng nht qun vi nm trc v ph hp vi quy

nh ca chun mc v ch k ton hin hnh.

Lp bng s liu tng hp c so snh vi s liu nm trc. i chiu cc s d trn

bng s liu tng hp vi BCPS v giy t lm vic ca kim ton nm trc (nu c).
II. Kim tra phn tch

So snh gi vn hng bn nm nay vi nm trc trn c s kt hp vi doanh thu, t l

li gp xc nh nhng bin ng bt thng v thu thp gii trnh ca DN.

So snh gi vn hng bn hng thng trong nm trn c s kt hp vi doanh thu, t l li

gp xc nh v gii thch nhng bin ng ln trong c cu chi ph v gi vn.
III. Kim tra chi tit

Thu thp Bng tng hp chi ph XSKD theo yu t nm nay/nm trc. i chiu s liu
vi cc ti liu lin quan (S Ci, s chi tit, BCPS, BCTC).

c lt S Ci xc nh cc nghip v bt thng (v ni dung, gi tr, ti khon i

ng...). Tm hiu nguyn nhn v thc hin th tc kim tra tng ng.

i chiu gi vn hng bn vi s c tnh da trn s pht sinh tng ng trn cc ti

khon HTK v chi ph sn xut tp hp trong nm, theo cng thc:
Gi vn hng bn = SPDD u k + Thnh phm u k + Hng ha u k + Chi ph
sn xut (chi ph mua hng ha) pht sinh trong k - SPDD cui k - Thnh phm cui k
- Hng ha cui k.

Kim tra cch tnh gi xut kho v i chiu gi vn hng bn (tng thng, tng mt
hng) ghi nhn gia s ci vi bo co nhp, xut, tn thnh phm, m bo tnh chnh
xc v nht qun. Tham chiu n phn hnh kim ton hng tn kho-D530.

R5

Tham chiu
n bng
iu gii bn
phn HTK

R1
TT

Th tc

Kim tra chi tit cc nghip v sau: cc khon iu chnh HTK theo kim k thc t/
iu chnh hng tn kho do nh gi li d phng/Cc khon chi ph bn hng, chi ph
qun l c phn b trc tip vo gi vn hng bn/cc khon chi ph chung vt nh
mc c hch ton vo gi vn hng bn/cc khon iu chnh gim gi vn (nu c).

Kim tra tnh trnh by v gi vn hng bn trn BCTC.

2/20

Ngi thc hin Tham chiu

IV. Th tc kim ton khc

D KT LUN
Theo kin ca ti, trn c s cc bng chng thu thp c t vic thc hin cc th tc trn, cc mc tiu kim ton
trnh by phn u ca chng trnh kim ton t c, ngoi tr cc vn sau:
1

Cc vn cn tn ti

Cc bt ton ngh iu chnh

Tham chiu

Ni dung

Cn i k toan
N

Ch k ca ngi thc hin:

Kt lun khc ca Trng phng/Kim ton vin v/hoc Gim c

S tin

Kt qu kinh doanh
N

S tin

R2

3/20
Tn

Tn khach hang:

Thc hin

0
0

Ngay kha s:

10/31/2014

Sot xt 1

Ni dung:

BNG S LIU TNG HP GI VN

Sot xt 2

TK

DIN GII

Giy t

10/31/2014

chi tit

Trc KT

iu chnh

10/31/2014
Sau KT

6321 Gi vn bn hng ho
6322 Gi vn bn cc thnh phm

R2

2,475,175,051,208

2,475,175,051,208

6323 Gi vn cung cp dch v

6324 Gi vn tr cp, tr gi

6325 Gi vn KD bt ng sn u t

6326 Gi vn khc

Tng cng

2,475,175,051,208

c/c

TB, GL

Ghi ch:
TB, GL : Khp vi s liu trn bng cn i pht sinh v s ci
PY: Khp vi s liu BCTC nm trc c kim ton
c/c : kim tra vic cng tng v ng
VVV: Tham chiu n bng tng hp iu chnh
XXX: Tham chiu n BCTc c kim ton

VVV

2,475,175,051,208

XXX

R2
Ngay

12/31/2013
Sau KT

2,753,562,516,538

2,753,562,516,538

PY

4/20

R3
0

5/20
Tn

Tn khach hang:

Thc hin 0

Ngay kha s:

10/31/2014

Sot xt 1 0

Ni dung:

BNG THUYT MINH S LIU - GI VN

Sot xt 2 0

10/31/2014
Ni dung

VND

Ref WP

VND

6321 Gi vn bn hng ho
6322 Gi vn bn cc thnh phm

2,475,175,051,208

R2

2,753,562,516,538

6323 Gi vn cung cp dch v

6324 Gi vn tr cp, tr gi
6325 Gi vn KD bt ng sn u t
6326 Gi vn khc

Tng Cng

2,475,175,051,208

2,753,562,516,538

R3
Ngay

2013
Ref WP

R2

6/20

R4
0
Tn khch hng:

Thc hin

Ngy kha s:

10/31/2014

Sot xt 1

N i dung:

Kim tra chnh sch k ton

Sot xt 2

Mc tiu:

m bo chnh sch k ton c p dng ph hp v nht qun vi nm trc

Cng vic:

Tm hiu, nh gi s p dng cc chnh sch k ton ca doanh nghip

Ti khon s dng: 632

Gi vn hng bn c ghi nhn ti thi im cui thng
Chi ph c tp hp xc nh gi vn hng bn theo nguyn tc:
Cng ty khng theo di NXT TP trong k, cui thng gi vn c c tnh bng cch:
Hng thng s tp hp chi ph 621,622,627 pht sinh trong k -> 631
c tnh chi ph sn xut kinh doanh cui k theo bng tnh
=> Gi vn trong k = Tn SPDD u k + PS tng 631 trong k - Tn SPDD cui k

Kt lun

7/20

R4
Tn
0
0
0

Ngy

8/20

R5

9/20

0
Tn khach hang:

Ngay kha s:

10/31/2014

Ni dung:

Phn tch gi vn 2 nm

Mc tiu

m bo gia vn hang ban c ghi nhn trong k trung thc, hp l

Cng vic

Tng hp s liu GVHB, so sanh vi nm trc, gii thch bin ng bt thng

Ni dung

Nm Nay

Gi vn bn hng ho
Gi vn bn cc thnh phm

T trng
(%)
0.00

2,475,175,051,208

100.00

Gi vn cung cp dch v

0.00

Gi vn tr cp, tr gi

0.00

Gi vn KD bt ng sn u t

0.00

Gi vn khc

0.00

Cng

2,475,175,051,208
TB

Nhn xt:
Gii thch bin ng bt thng trong c cu gi vn
Khng c bin ng bt thng trong c cu gi vn

Kt lun

t mc tiu

Nm trc

100.00

2,753,562,516,538

2,753,562,516,538
PY

R5
Tn

Ngay

Thc hin
Sot xt 1
Sot xt 2

0
0

T trng
(%)
0.00
100.00

Tng, gim

T l (%)
-

(278,387,465,330)

#DIV/0!
(10.11)

0.00

#DIV/0!

0.00

#DIV/0!

0.00

#DIV/0!

0.00

#DIV/0!

100.00

(278,387,465,330)

(10.11)

10/20

R6

11/20
Tn

Tn khach hang:

Thc hin

Ngay kha s:

10/31/2014

Sot xt 1

Ni dung:

Gi vn

Sot xt 2

Bc cng vic:

Kim tra phn tch

Mc tiu

m bo GVHB c ghi nhn ph hp

Cng vic

So snh t l li gp 2 nm, gii thch bin ng bt thng

Ni dung

Nm nay

Nm trc

Tng/gim

Doanh thu bn hng

2,518,509,994,829

2,518,509,994,829

Gi vn hng bn

2,475,175,051,208

2,475,175,051,208

Li gp
T l li gp trn doanh thu (%)

43,334,943,621

43,334,943,621

1.72

#DIV/0!

#DIV/0!

Nhn xt:

Nguyn nhn:

2. Lp i ng ti khon
TK 632

1551

Cng PS
Cn i SPS
Kt qu KD
Chnh lch
Nhn xt:

Kt lun

t mc tiu

2,475,175,051,208

###

2,475,175,051,208

2,475,175,051,208

2,475,175,051,208
2,475,175,051,208
-

9111

R6
Ngay

T l (%)
#DIV/0!
#DIV/0!
#DIV/0!

12/20

R7

13/20

Tn
Tn khach hang:

Ngay

Thc hin

Ngay kha s:

10/31/2014

Sot xt 1

Ni dung:

Gi vn

Sot xt 2

Bc cng vic:

Kim tra phn tch

Mc tiu

m bo gi vn c ghi nhn ph hp vi doanh thu

Cng vic

Phn tch t l li gp tng thng, gii thch bin ng bt thng gia cc thng
Phn tch t l li gp theo tng loi hnh doanh thu, gii thch bin ng
Phn tch c cu chi ph trong GVHB, gii thch bin ng

1. Bng phn tch doanh thu v gi vn tng thng

Thng

Doanh thu

Thng 1

190,132,164,119

201,987,867,617

(11,855,703,498)

(6.24)

Thng 2

156,413,036,034

159,161,281,606

(2,748,245,572)

(1.76)

Thng 3

290,468,240,047

316,018,841,028

(25,550,600,981)

(8.80)

Thng 4

264,913,406,872

271,899,204,732

(6,985,797,860)

(2.64)

Thng 5

273,716,267,196

257,898,916,084

15,817,351,112

5.78

Thng 6

265,915,715,759

245,066,153,633

20,849,562,126

7.84

Thng 7

241,006,952,156

235,772,381,947

5,234,570,209

2.17

Thng 8

247,592,783,366

241,374,848,233

6,217,935,133

2.51

Thng 9

251,952,774,300

245,147,951,982

6,804,822,318

2.70

Thng 10

336,398,654,980

300,847,604,349

35,551,050,631

10.57

2,518,509,994,829

2,475,175,051,209

43,334,943,620

1.72

Cng

Gi vn

Li gp

T l (%)

Nhn xt:

2. Bng phn tch doanh thu v gi vn theo tng loi doanh thu
Ch tiu

Doanh thu

Gi vn

Li gp

T l (%)

1. Doanh thu bn thnh p

2,518,509,994,829

2,475,175,051,209

43,334,943,620

1.72

Vi mu thnh phm

2,518,509,994,829

2,475,175,051,209

43,334,943,620

1.72

2. Doanh thu xy lp

3. Doanh thu dch v

2,518,509,994,829

2,475,175,051,209

43,334,943,620

Cng
Nhn xt:

2,487,026,373,497

11,851,322,288

1.72

R7
Tn
Tn khach hang:

Thc hin

Ngay kha s:

10/31/2014

Sot xt 1

Ni dung:

Gi vn

Sot xt 2

Bc cng vic:

Kim tra phn tch

Mc tiu

m bo gi vn c ghi nhn ph hp vi doanh thu

Nhn xt:

Ghi ch:
- PL: Khp vi bo co kt qu kinh doanh nm nay
- LY: Khp vi bao co kim ton nm trc
Kt lun t mc tiu

14/20
Ngay

R7

Cng ty khng
theo di NXT
TP

15/20

R7

16/20

R8

Tn khach hang:

17/20

Thc hin

Ngay kha s:

10/31/2014

Sot xt 1

Ni dung:

Gi vn

Sot xt 2

Bc cng vic:

Kim tra phn tch

Mc tiu

GVHB c ghi nhn khng c sai st trng yu

Cng vic

Tnh li gi vn hng bn ca 10 thng nm 2014

1. i chiu gi vn hng bn (tng thng, tng mt hng) ghi nhn gia s ci vi bo co nhp, xut, tn thnh
Bao cao nhp, xut tn hang ha va thanh phm
(mc xut kho)

Thng

Hng ha

Thnh phm

Gi vn ghi nhn
trn s k ton

Tng cng

Thng 1

202,996,548,024

202,996,548,024

201,987,867,617

Thng 2

160,068,774,646

160,068,774,646

159,161,281,606

Thng 3

317,429,367,936

317,429,367,936

316,018,841,028

Thng 4

273,097,360,598

273,097,360,598

271,899,204,732

Thng 5

259,252,936,088

259,252,936,088

257,898,916,084

Thng 6

246,160,394,869

246,160,394,869

245,066,153,633

Thng 7

237,032,781,776

237,032,781,776

235,772,381,947

Thng 8

242,472,206,258

242,472,206,258

241,374,848,233

Thng 9

246,184,661,175

246,184,661,175

245,147,951,982

Thng 10

302,331,342,129

302,331,342,129

300,847,604,349

Thng 11

Thng 12

Cng

2,487,026,373,497

Chnh lch do

Nhn xt:

2,487,026,373,497

2,475,175,051,209

Chnh lch do xut hang mu ghi nhn vao chi ph R&D -2426

GVHB c ghi nhn khng c sai st trng yu

2. Kim tra cch tnh gi xut kho v i chiu gi vn hng bn ghi nhn

R8

Tn khach hang:

18/20

Thc hin

Ngay kha s:

10/31/2014

Sot xt 1

Ni dung:

Gi vn

Sot xt 2

Bc cng vic:

Kim tra phn tch

Mc tiu

GVHB c ghi nhn khng c sai st trng yu

Do cng ty khng c kho thnh phm -> khng theo di nhp xut tn TP chi tit theo m hng
Kim ton vin khng th tnh li gi xut kho ghi nhn gi vn
Kim tra li cch tnh gi vn trong k (01-10/2014)
Tp hp chi ph pht sinh trong k
CP NVLC
CP NPL

256,548,962,046

CP 622

116,691,694,024

CP 627

517,694,308,196

Total

2,497,862,667,953

Sn phm d dang tn u (01/2014)

234,334,525,808

Sn phm d dang tn cui (10/2014)

245,170,820,264

Xut kho thnh phm lm vi mu ( chi ph R&D)

=> Gi vn trong k =

Kt lun

1,606,927,703,687

t mc tiu

11,851,322,288
2,475,175,051,209

R8
Tn

Ngay

ghi nhn gia s ci vi bo co nhp, xut, tn thnh phm

Chnh lch gia gi vn ghi nhn
trn s k ton v bo co NXT
(1,008,680,407)
(907,493,040)
(1,410,526,908)
(1,198,155,866)
(1,354,020,004)
(1,094,241,236)
(1,260,399,829)
(1,097,358,025)
(1,036,709,193)
(1,483,737,780)
0
0
(11,851,322,288)

11,851,322,288

19/20

R8
Tn

Ngay

20/20