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    Kiểm toán - Chương 2

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    Quốc Thịnh

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    © All Rights Reserved
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    CHUONG 2 - CAC KHAI NIEM CO BAN TRONG KIEM TOAN OSG DAN LIEU Bai 1: Duéi day la céc sai pham ma KTV phat hign lién quan dén khoan myc Hang tn kho trén BCTC nam N cita mét Céng ty khéch hing: 1.1. Khi kim ké HTK, nhan vién kiém ké cita Céng ty da dém mét s6 mat hang hai lan. Go tina 1.2. M@tsé hang g.mup gang di drome khong duge tinh vlo HTK eta Cong ty. bw 13. Kiln mye FITK trén BCTC bao gdm nhing mat hing Céng ty niin gitt hg cho don vj KS 14, cn i ‘oan b@ chi phi mua hing vo chi phi quan ly doanh nghiép. hqid £ phy. 1.5. Khoan chiet Ki thanh tin uge hung do Cong ty thanh ton cho nguéi bin sém hon thoi han ng duge i toan ghi gidm gid tri thye té cia hang héa mua vio.7 ght Wao TK! 1.6. Mgt sé mat hae an nh theo gid géc, trong lic gid tri thudn 6 thé thyc hién duge cia Ha chang thap ban C 17. wa hia don GTGT ofa ae hha mua ngoai 44 nh§p kho c6 gié mua chura thué 18 68 trigu fog ahune duge ké ‘ging sh 3} fhinh 86 wigu dong. b 1.8. Ngay ore ir trén Phiéu np iho ra hoa don mua hang ciia mbt nghiép vu nhap kho trén a ai Kod 156 e6 ng ching tr thuge nim Ne. 1.9. Cong ty khdig trinh bay gid trj cia HTK da ding dé thé chép cho khodn vay ngén han tai ngan hing trén BCTC, | 5 rin bay £ bo’ Yéu chu? Hay cho biét ‘time ' sai pham néi trén anh huéng dén co so dan ligu nao cia khoan mue Hang tén kho? Bai 2: Gidm déc cong ty ABC khiing dinh céc van dé sau vé khoan myc tai san 6 dinh trén BCTC: 2.1. Tat cd tai san c6 dinh déu 1a nhimng tai sr dang ndm gitt va sit dung tai thoi diém lap BCTC. G & te tag 2.2. Tai sin c6 dinh bao gm tit cd nhting ti sin ma don vj da dau tw mua sim hoge thué tai chinh trong suét nam tai chinh, be du. 23. Tat ca ay - inh dang ndm gitt déu thuge quyén kiém soat ca don vi & K 24. Gid ri fai sin o6 diph mua ngoai da dupe xée inh theo ding nguyen tc gd fe. iA dak gan 25. Phuong phap idl hao mi sin c6 dinh da duge khai he mét cach dy du trén BCTC B2 phat Loar’, ay ‘ 2.6, Tai san 66 dink di sna Jogi mot ééch phi hi tran bng cn 46 k8 tod, & Sy phan “Boar b. Yéu cau: oy kc be i mbi Khiing dinh trén, xéc djnh co’ sé dln ligt thich hgp. Bai 3: Khi kiém ton BCTC nam N cia mot céng ty khach hang, KTV phat hign cdc vin d8 sau: 3.1. Tién tt Wri oO hp ig due céng ty hach todn ting tai khoan 112. N§TL LE Khoat muc eae thea the, ye a ee ni diy dh’. Choa ric a send AW A phe dg lp Dat : 3.2. Ké toan khéng lap dy phong phai thu khé di cudi nim tai chinh mie dis 6 hing bing hin he cho thay ¢6 nhiéu khodn phai thu tr don vi rene kha nang thu héi. Kheahy mue pita KH, ODL: nt crahh gal 4 op. 3.3, Cudi ky, 6 mot Iugng @ pauyen i chinh mie eo chp et Lai a xuéng nhung ké thea nie hal toan khon, ae b elon muge HK espe, ed dy a h mu 3.4, S6 tong cong gid tr tai sin ob hu inh yen tt tt ca gfe, the ai ip ob inh bi hi Khdng tring khop véi gid tr trén s§ cai, Trea Resch ep eth xe, 3.5, hae oben a wi ge di Won Eggi 1.06 dinh th 1 i chink, ethene ee ae eh a tai sin.e6 dinh thu: b thea mie TE, Gg, Wek 2G. bed 3.6. M@t nhin vién da mah ige ti thang 11 i N atop duge iat hoe va ghi thi ae ; yong thing 12 nim N. MiB han Hi ok Rule i phir aa v Khear Mus CreLony, al Cong ty khong, han lo logi cac Stila ng a pha tra nha pur cap di Hi a va ne phai ‘tra nha cung clo ng band) thet eee Pe Sag 2 Unenk we” (vPTed weal) 94 P fear red, 3.8. Mét khoan doanh thu nim N+1 due eel _ vio 86 chi tiét Vat thu nam N_ 1 hand arate au, at vas Sin Page obese OG OY Hoa 3.9. Mot khoait chi phi van ae hang di ban nam N N kn ee ghi $6. = Al Lxhoak mus cegy, si COBH ph 3.10. Riese ghi so te Ve ‘chi phi tigp khich bes ar hn, GPceLON 66 chimg tir ken the , Weak uc Cau ord vl grok nhin tea phat “Aude ed prinh Yéu clu: Voi mith hudng BA day, cho bi i f mot khoin myc va are co so ea ligu tuong img tren BCTC 6 thé bj sai pham. Qua dé, cho biét myc tiéu kiém toan chi Hét can duge dat ra cho khhodn mye d6. La Bai 4: Khi thiét ké chuong trinh kiém ton mot toan chi tiét sau: ot Déi véi khodn phdi thu khich hang: (iy Yar’, F Ksodll , drank gia , -- 4.1. Khodin phai thu trén BCTC la ¢6 that vio ngay lip bo cdo. St tiv ta 36 khoan mye trén BCTC, KTV dura ra cée mye tiéu ~ Khoi phi thu bao gbm tt a quyén phai thu khich hing vio ngiy dp béo efo.-9 Cd day a 4.3. Khoin phai thu duge phan loai ding din va oe trinh bay phi hop trén BCDKT, UM phar foav, dink iz 44, CéckhSin dy phon, hai thu khé 881 dige fée th hop ly. bw s ier phai thu thé hign chyin hgp phip ciia cng ty d6i v6i cdc khoan ng eta khach hang. ery KS 4.7. Cée nghigp vy ban i Phat sinh duge tinh toén, yen sO va cng dén chinh x4c, $8 igu tren BCTC epi ding ve Ga hép chink“ xo'c 3. Doanh i nan sinh duge hach toan ding nién 46, a tinh bay dung din trén BCTC, Yéu cau: Cho biét co sé din 'u trén BCTC tuong tmg voi mdi myc tiéu kiém todn chi tiét trén. b. Hay cho biét céc tinh hudng sau vi pham CSDL chinh nao cia khoan muc lién quan: 4.10. Khi kiém ké hing tén kho, bo phan kiém ké da Khéng dém s6 hang da xép lén xe tai dé chuan bi chuyén gho khach hing dang cdn 6 nha dé xe cia DN. UM day a 4.11, MOt khosin hi phi bén hing da duge ghi s8 nhung chimg tr géc dinh kém chi la | thong béo ofa khich hing yéu edu kiém tra gid ban tinh trénhod dom. py ep Us ‘cheats amue. CPBH by anh, eng SetieL Sui phd sah 4.12. Ngay 15/01/N don vj nl duge gidy bao thanh toan tien dién cia thang 12/N-1 trj gia 2 trigu dng, kg ton don vj da hach todn toan bG chi phi nay vio thing O1/N LM dung kp sae 4.13. K ton dom of da Bair 5 di bn Ng va bén Cé TK 331 true khi trinh bay trén bing cain doikétoin TOSSA ba du me [see GIAN LAN Vash sor we [oe Bai S; Trong qué trinh kiém ton BCTC nim N cia mét cdng ty khich hang, KTV phat hign céc van dé sau: 5.1, M6t 16 hang héa ghi trén sé trj gid 50 trigu déng nhung Khéng 6 héa don. Déi chiéu ve hi tiét céng ng véi ngudi ban thi s6 tién nay da thanh todn bain tién mat. tha nw) Dea at eC qian fan. Khoak muc te CL, sa Pp fos. C AIT by Eng 5.2. Céng ty nhiin gia cong hang héa cho céng ty B I6 hing tri eta 150 trigu déng nhune da hac todn ting HTK eija Cong ty. (GAY hang qe 4 "fhank ‘hang qe G sae rot. thoan ruc HK. OSL fv Alta seat. i tia Cong ty va hang cla cong ty khé¢ giti h6 nén khi n Ké vio cudi ky ké tosin, nhin vign kiém ké di dém ca hang khong thude juyén sé hu cia Cong ty. = a Gear ack. Kheak Me wrk, CKOL « Guyer kvelt 5.4, Khi kiém tra 6 chi tigt cong ng véi nguéi bin e6 2 khich hing dung. nguyén nhan thi duge biét dy lé 2 mon tién than ton cho nguési ban vé tién hang di mua nhung Céng ty khong lay hoa don. Téng tri eid chuyén tjén qua ngan hang ed VAT la 220 rigu ding. CHO cha wo ky or Tr chu eae a de h ip cr, oak Aig a. >a sdk Koa usc deg At 1 HTK, VA AL thal in tv, iy 6, dy AY. 5.5. Trong nim, Céng ty thu hoi duge mot khoan ng li 250 wid xit IY xod ng & nim p pe Khoan thu ndy duge ké todn ghi giam chi phi quin ly doanh nghigp. N@ TC Mee . bf i ay dat act. Khe ane CRLLONY, TNS aa : Cena 5.6. Céng ty thay doi phudng phap khdu hao od co inh phuong phap duémg t (642) san, phuong phép s6 dr giim din cé dieu chinh lam chi phi tang 45 fig one. Cong ty a coy peg Khai bio thong tin nay trén thuy&t minh BCTC.> Gdn. Udi. Khoa muc Tc), @ pha (oar . 5.7. Cong ty khoa s6 cae nghigp wy bin hing vo ngay 15/I2/N. Tét ca NG TEAL tir ngay 16/120N duge ghi chép vao nim N+1. $6 tién thu di GTLABA din cde nghigp vu ban hing wr ngay 16/12/N dn 31/12/N a img tién trade” Leion Lin. Khoar muc cf GOL ah dodge 5.8. Ngay 31/12/N, Céng ty xuat kho m6t 16 hang ban cho Ong ty Kho Céng ty véi gid bin cha thué la 105 trigu ding nhumg ban hang vao s6 ké toan nim N+1.9 ai Ade Khoak muc difiu ol: si dung &f- cdc nghigp vy ban hang Né TUS luge ciia khich hang lign quan ¢g TSM luge ghi vio khoan "Ngudi mua ¢¢ TEM. I theo hinh thire giao hang tai ton da ghi nin doanh thu 5.9. KTV kiém tra chimg tir va phat hign mét s6 nghiép vu ghi nhdn doanh thu Khong ¢6 héa don, ké ton don vj gidi thich 18 da quén lap ga dn cho efe nghigp vy nly vi s6 luamg ishiép vu ban hang trong thing qué nhiéu.— os S¢k- Ute rut aR CDE al) th . 5.10. Ké todn da hach tosn hi phi van chuyén hang di ban cho céng ty C véi sé tién 32 trigu ding vio TK 642.-9 Sai Act - - doy ah phat heah mmuc CPB, CROLON — day oy Yéu cau: 1. Hay cho biét dau la gian én dau a sai sot. Gidi thich tai sao? 2. Hay chi ra mét khoan. myc bi anh hudng va mét ca s@ dan ligu tuong img cia khoan muc dé bi vi pham. Bai 6: Khi kiém toan BCTC nam N cia m@t céng ty khach hang, KTV phat hign mot s6 van 48 sau: 6.1. Thi quy va ké ton tién mat cita Cong ty do cing 1 ngudi dim nhiém. 6.2. Déi chiéu ngay thu tin tén sé chi tiét Phai thu khéch hing v6i céc Phiéu thu lign quan thdy ring ngay thu tién trén s6 ké todn Igch ngay trén chimg tir géc mot cach c6 hé thong: ngay thu tién cita In thu tién sau duge ding lam ngay thu tién cia Han thu tién ngay trude dé. 6.3. Trén bang ké chi tiét Phai tra ngudi ban xudt hién mot sé tén ngudi ban la. 6.4. Trén bang thanh toan long xudt hign mét sé tén méi, 6.5. Céng ty trd long cho Giém déc theo doanh thu. Buge biét trong nam,N, tinh hinh kinh doanh cia céng ty dang rat khé khdn. 6.6. Céc nghiép vu ban hang v6i khdi lygng 16n duge thye hign vao nhimg ngay gin cudi nim N. Cée biit todn ghi gidm khodn phai thu khéch hang lign quan dén cde nghiép vu bin hang nay dudi cdc hinh thire hang ban bj tré lai hoc gidm gid hing ban thyc hign 6 nam N+1. Yéu cu: 1, Dy dodn céc gian ln ¢6 thé c6 trong céc truémg hop trén. 2. Céic gian fn trén anh hug dén co sé din ligu ndo cba cde khodn myc tuong img trén BCTC. Bai 7: Trong qué trinh lap ké hoach kiém ton BCTC nam N tai Céng ty A, KTV thu thap duge cdc thong tin sau: 7.1. Cong ty A la céng ty CP niém yét trén thj trudng ching khodn nhumg két qua kinh doanh cia céng ty da 1d lién tuc trong 2 nam N-1 va N-2. hop H6i dng quan tri va Ban gidm déc déu nam, Hoi ding quan trj da dura ra a aia ee eum tie ‘cng ty sé bi th néu két qua kinh doanh nam N cia cong ty 18. 13, Cong ty A c6 2 cdng ty con va 3 c6ng ty lién Kt, A thyehién edt mh gio dich mua, bin > ang ha ob gi tr lm v6i cde cB ty nay. jm déc céng ty khong chuyén vé Iinh vyc ti chinh nhumg luén ép dat qué mie 74, Teas o hon chinh sich ké todn hofc xée dinh nhimg 6c tinh ké tofn quan trong. trong vige Iya 7 yeu clu: 1. Timg th6ng tin néi trén c6 lam gia tang kha ning gian In hay khéng? Gidi thich. 2. Néu cau tra Idi 1a 66, hay cho biét thong ti fia el diénvthai 49)? y ing tin dé thude yéu t6 nio (dong co/Ap luc; co hoi; quan BANG CHUNG KIEM TOAN Bai 8: Dui day la cdc tai ligu KTV thu thip duge vé sé dur tién giri ngén hang va s6 du ng phai thu tai ngay 31/12/N cba Céng ty A. Hay sip xép timg nhém bing chimg theo thir yr d6 tin cay giim din va gidi thich vé sy sip xép nay? 1. $6 chi tit tién gi ngin hing nim, , sen? fe ba Oe eae ee ay ter fe 98 sath, ch? fs Ranh nly 2. Thurxée ae tien, ati ngn hang tai ngdy 31/12/N L 49 Sac cae xae 2 KTV. 3. Ban 8 chiéu xac nhan sé du TONH tai nay ao Céng ty A va ngan hang 4 oe Be An of Hh 2.0 6 a ce man 6 phy ngan has nam UN Se san cyte 10 Ak loon di vi sé due no phi thu khich hing & chi fit 1 ng phdi hu cia timg Kh hing due don vn ra tpn mém ké ton, 4 > of ite forge 2 cde og ton ga hn hang cha cia a khich hang. Bien tte a elekit ise 3 3. Bién ban d6i ae nebo a gia Céng ty A va cao L Moke to KH Bolp dé. A> Ce dats Aida aN ti bar 4 002 4, Thu xdc nhén cia thc hang giti tric tiép cho KTV od 5, Cae gidy bao Cé cia ngin hing git cho Céng ty A xée nhin eée khoan tri tién sau ngay két thie nién d6 cia khdch hang. L Me ba. Bai 9: "Hay ‘cho biét mai loai tai ligu duéi day cung cp bing chimg vé myc tiéu kiém toan cy thé bing ching d6i tigu dé: mio. ih gi 6 tn fy ca og cing i voi mye tiéu eral saa Féblyal dl ob ite By cod moat ny ean ki des tn pay SU/LQIN 7 Lr ares et - wey 8 chung bain 7 ote ate 92. Bién alia m ingly S12 xans tio 1g wall chat & rhea Cae TCD. 8 en bi ee 9 + 93, Tov sicnbgn céng ag cua khich hang a " b Khoart muc NG W, tire to, Quyire seg alk ia. AN e 94. Ton As Ease Pamie pct. # L Rhea muc (Ne Ph A dah i 9.5. BCTC da duge kiém todn cia cong ty ma don vi duge kiém tod 66 hig wv asp cin don vi dune ktm oi, ine B6p vin trong Ly Khear, uc Hh? uso chy LK. & ton tar MW doa gil bdo Te tg 9.6. Hé so quyét todn cng trinh x4y dymng co bin 42 hoi thanh do bén thi eins K Tuy sur phé duyét cia don vi doe ie iy ap Nth dupe 1 Khoa mac TSO. Qt dank ae Nude ot 9.7. ai phi lai vay trong ky do KTY uéc Ae } Khook mmc CP td chink (T6352. darh qi. Nude a x © dug ge th Ce dh dg cy 9.8. Héa don thanh toan chi pl |G Khoah muc GPSxC. Gio se a 9.9. Giai trinh ctia Gidm déc vé kha nh thu ik ng, cla mot khoan ng da qu han thanh todn. 4 rhoat muc nP+iu. Si io. Make 4 9.10, Léi giai thich cua m@t nhan vién ké todn méi ve viée tai sao chi phi tién dign thoai thap hon ‘So vGi nim ngoéi, Ufa mie CP ALOT. 8 diy Al. uk 4 Bai 10: Méi tinh huéng dudi day bao gém mét cap hai bing chimg kiém toén, Béi véi méi tinh hhudng hay cho biét bing chimg nao c6 dé tin cdy cao hon. Bua ra ly giai cho syt lia chon cia ban. 10.1. Bign bin d6i chiéu cing ng phai tri git don vi duge kiém todn véi nha cung cdp ~ Thu xae nin ng phai tr nha cung cap do KTV truc tiép giti dén nha cung cdp. 10.2. Théo lugn vé kha ning phai bdi thuing ciia mét vu kign voi Céng ty Tudt lam tur vin php Iy cho don vj duge kiém tod - Théo ludn vé van d2 46 voi KTV ciia Céng ty tur vin phap ly. bd 103. Chi Phi khéu hao TSCD trong kj do KTV wée tinh dec lép - Chi phi khdu hao TSCD trong ky tren Bang tinh khéu hao TSCD do ké toan lap. 104. Bién bin hop hoi dng xir ly ng khé doi ~ Sy gidi trinh bing loi ciia Giém déc vé nhimg van dé duge thao ludn trong cude hop h6i dong xirly ng khé doi. A ” 10.5. & Sidi thich ca tha kho vé quy tinh nhp Kho - Két qué-quan sét tre tiép qua trinh nhip ho tai don vi duge kiém toan ciia KTV, iém tra sy (On tai ciia s6 du tai Khoan Phai thu cia khach hing, KTV c6 thé sir dung BBN > NH Lap -» Ada do pri, , : top ‘a na. (i rnin aes ch og 7 ON Lapa dla. ro. ngoa . Thy xoc ahd Mak . 11.2. ge tra ching tir sree Higa tel dén viée ban hang. be rd UAH bork Mule 3 / (48 ta ba ngoad dy? dila. vo ON,)-» mabe. 11.3. Kiém tra cdc chimg, ire ‘goc thanh todn ng ctia khact ses sau phy yak thie nién 46, ,b GBC or pif > GBC mule 2 > PHU IGBN mute or Poke mic 3. Yéu chu: Voi mdi ‘thi tue trén cla KTV, hay cho pia mot mk 3 chimg kiém ton ma KTV cé thé thu thip duge? Hay sip xép cdc bing chimg theo mite d6 tin cdy gidm din? Cho biét cic céu hai tren c6 gi thay di néu kiém tra sy tn tai cia s6 dur tai Khosn Phai tri cho ngudi bin? Bai 12: Dudi diy la céc thi tue kiém ton ma KTV da thye hign dé kiém tra ede co sé dln ligu ea cée Khodn myc twong img trén BCTC eiia 1 e6ng ty khéch hing. Hay cho biét bing chimg ton ma KTV thu thép duge trong moi truomg hop la gi? Bang chimg kiém todn 46 6 phi hop Vi co sé din ligu cia khoan myc dang duge kiém tra khéng? Giai thich? STT | Khodnmue | Cosédén Thit tuc kiém ton Bing ching | Danh gid tinh ligu kiémtoin | phichop 1 Sutdntai | Kiémwacée phiéuthu va, —[Ptfw Ow phiéu chi trong ky pele te 2 [ting tin | syedinh gid | Thdo lin vi Gi dB v8 kha [UGE GHAR Cd chal kho nang HTK 16i thoi sratg eels {Qabxon: , 3° | Tai san ed Quyén iém tra cae gidy ta vé quyén ini 68 dinh kiém soat | sérhau déi vai TSCD 6, 7p Tp : re Khang chr oid Fact ing | ith bly, | Git thuxte nia sb ducting [Tu sale er tic % ing_| vacdng bé | ng dén timg khich hing ae) wala yg $ | Poanh thu | Su ddy di | Chon méucae nehigp wa tén [PERT OTT parr bolo : sé chi ds, kiém ab chimg #8 ban Fag! «ul phak ah, tir ghi nin doanh thu cia nghiép vu dd Bai 13: Ban 18 KTV chinh cia cugc kiém toan BCTC nim N cia Cong ty CP san xudt va thong ‘ai ABC (ABC). Khi sodt xét gidy ta lam vige cia trg ly kiém ton Nam, ban phat hin ra cde vin Bs schon diy Lv. Mtn Kar G2 Hn Lav or 8 fic fi, 13.1. Nam da tham gia chimg kién kiém ké HTK ctia ABC vio ngay 31/12/N va nhén thdy ring ABC da tun thi nhimg chi din vé kiém ké HTK [Nam da chon mét lugng kh lin cde mat iéu s6 ligu gitta sé chi tiét cdc mat hang nay véi két qua kigm ké thyec t nhn thay két qua déu khopJVigc kiém tra HTK durge ghi chép ding kj cing da duge thyc hign va Khing phéthign ra sai 61 mio, Nam di Két lun ring bhodn RYE HTK da duge bio, cao trung thyeJ—> 3 auing v. Cac mtd 4 # og | 2 pal du HL oy Nam = ch qf dp chile diy chs ph ep, othe ty FF Sy ail: Nam da kiém tra tinh day da cua sé dit ng phai tri nha cung edp bing cach kigm tra met 9 Ady AY} du nein nién gdm 20 Khodnthanh todn xaly ra sau ngay lip BCTC. Nam di phat hign c6 3 39 NCC iy mhiem chi cho dich vu da duge cung cép 6 thing 12/N nhumg chu due ghi sé nam N. L AG Tuy nhién, vi tng gi tr thanh ton trén 3 aay nhiém chi ndy khéng trong yéu nén Nam k Se ug a Kg ofp pha dieu chink divi Khon ng patch nam N chia duos ei sb, ky” ma. Lot ‘dd can wd dé tL VE al du > KIV phat eg may AE Eh. WAC, 4 8.3, Chi phi hoa héng bin hang duge xem la trong yéu. Nam di chon ‘miu dis lon ede nghigp va § ha a dau thas thanh todn chi phi hoa hong va ddi chiéu so ae duge ghi nhan voi héa don tuong img.nas C49) L GY met <2 Kchéng c6 sai pham nao duge phat hién, Nam két luén chi,phi hoa héng li trung thye, hop ly. Aentile. 90 Gude t theta ery car im dhgiarthen uh dk ce Rea Wig da ty. 5 gug 13-4. BCTC nim N dia ABC thé hign sO 16 ldy ké Ion, Nam da phony vin Ban Gish doc € EL we ga ABC vé kha ning tiép tuc hoat d6ng ciia don vi. Két qua phong van cho thay ABC vin dim Lo tale bao kha ning hoat ding lin tye. Nam di két lun gi tht hoat dng lgn tue eta ABC flan i hép: ha hop. , * Oe. ‘ Sin Ket hh ede = chidngd. Ain hie coe dan Oo Wek phehy vd dd i ey aha, HIV can Ut Mh cde ch ng kat fe? 071. ‘Yéu edit: Véi mai tinh hudng trén, hay gidi thich cdc bing chimg do tro ly KTV Nam thu thip cb thich hop va day dit dé Nam cé thé dua ra cae két lun trén khong? VARUIRO anh Funk (a0 -7 Rub 1m Ai tag. TRONG YEU Whang cb? tiv 9 Ge HTK qian. Bai 14: KTV X lap ké hogch kiém toin BCTC nam N gido khoa va dé choi wré em. Day 14 thj trudmg c6 va Iugng hing ban ra cia Céng ty dang bi gidm trong hai nam qua. Vige edt giim chi phi la rit kho vi gid gidy va cdc loai vat figu khdc déu ing méi nim, Cac ngdn hang chi sin sing tiép tye cho ‘Céng ty vay vén khi thy Céng ty o6 trién vong t6t trong nam tip theo, va ede ngin hing cing dia ra ede nghiém ngat trong céc hop dong cho vay. Mot 6 bai bio gan dy dy doin vé tinh hinh ti chinh cua Cty khd “bi quan”. Yéu cau: Hay phan tich tinh huéng trén anh hudng dén rii ro kiém todin? fe thea? muc me yo At Be» qin +) pfu. ae” thai khong ng ty ABC. Cty ABC san xuat sich Bai 15: Hay cho biét loai ri ro (IR, CR, DR) tuong tng trong moi tinh hudng sau day:-9 D2" me tf’ a. Khich hing khong phét hign duge gian Ian eta nhin vién nei vi tai khoan gui ngan hang khong duge chinh hop hang thang.» Rui cp kitiry Aodt b. Tin dé bi danh cp hon.-5 Rut to Adi -lang (ae) ¢. Thr xe nhén cdc khodn phai thu cia KTV khéng phat hign duge céc sai pham trong yéu. L tut wo padt Aan ( PR)» a tev tar 5 quyin. 4. Céc khoan chi quy khéng duge xét duyét ding din. U Ru tein, soak (cf Sa a e. ey hong thy hign cdc thir nghiém co bin edn thiét tong khi CR duge danh gia la cao. Rut wm phat fit CDR: Su phat trign ciia khod hoc ky thugt lim cho sin phim chinh cia doanh nghigp ¢6 kha ning bj thei. 1 Ta TY us rn aig sak me HTK ah iby eH dadk qid.. g. K§ thudt chon mau cia KTV khéng phit hop. i uk Rite COR) £ Ti Gatto h. Thi quy cia bog ty khich hang cé vé thiéu trung thc. Rul? 0 hire Rut m bitin soa ( ck ; J. Cong ty cha yéu la ban Ié thu tien mat do céc nhan viéni ban hang the hign 6 cde quay hing. L Rue wm tan ee i. Ong ty bé ti tha kho kiém cén bo kiém tra chat Luong hang. cre k. Céng ty co nghiép vy thué tai chinh phat sinh vao cudi nim. Rub m Adin tang (rR) "i ‘ 1 Iya chon ede khoan ng phai tt ¢6 s6 dir én ma kh6ng quan tim dén cde khodn c6 s6 phat sinh lén. i Rud ro phe Aur Cpe) ; m. Hing tOn kho cha cng ty bj gidm gid manh vao cudi nim va ké ton céng ty da thye hign vige trich Iép dy phong. 1D a D Rub ro tii tong CLR? trich lép phone a dang CER). (0L. aaa gal Rur ro tang Bai 16: C6 mét tinh huéng kigm todn tai m6t cng ty xay dymg nhus sau: ° Tul wo Ain tage : DRS To bit act G la mgt dng ty hoat dng trong tinh vue xay lip. {Gia dink G nm toan b6 quyén kiém soat céng ty nay hon 20 nim qua. Ong G 1a chai tich hoi ddng quan tri 1 e z E. iém Tong gidm dc] Ba gidm déc con-7 Rut TO |, i_trong d¢ ngudi 1a vién gia dinh G, déu nam gitt nhimg vj tri cao cap, chi chot kia oat trong cong ty.(00% hap dong xay dung la tir cic cng trinh cOng céng cla nha nude, s6 c&n lai Ib cdc hgp dong nh ve xay dung dan dung thong thuéng.}) Rut mo ferro ton Khi trao déi véi 6ng G, KTV di duge éng ta cung cdp cho nhiing thong tin sau day: ~ Trong nam qua, céng ty G da thing thu m6t hgp ding én vé xay dung mot trudng dai hoc tw va toan bé khu ky tie xd. Cong ty G chua tham gia vio loai hgp ding nay bao gi’ nén hinh dung cong vige 06 1é gifng nhu cdc hop ding xay dung cho ti nhan. 2 a ~_Vige di chiéu cng ng véi khich hang duge tién hinh dinh ky 3 thang trong lic ké todin céng ng di ving, Ké tan céng ng sé kiém tra lai khi vé lai cOng ty va diéu chinh sai sét néu e6, & Rur © kim. sont. . = Céng ty G dang thye hign mgt chyong trinh “bonus” dinh cho ede giém sét e6ng trinh nhim Khuyén khich vige hodn thinh cng trinh ding tién 46 ké hogch. & tb 0 in Yéu clu: raall qfol CR TR quel hap a. Hay chi ra 4 yéu t6 trong tinh huéng trén lam gia ting rai ro tiém tang va gidi thich ngén gon? b. Cho biét c6 yéu t8 nao lam gia ting rai ro kidm soat khéng? Giai thich ngin gon (néu c6)? Bai 17: Dui day la bay truimg hop KTV dy djnh dank gia rii ro phat hign DR: 1 2 3 4 3 6 7 AR 1% 1% 3% 3% 3% | 10% 10% IR 20% 30% 20% 50% 30% 720% 50%. CR 50% 50% 50% [750% [- 100% | 50% [50% DR ‘Ave 4% 50% | wo% | 40% | 400%, + |_A0% Yeu cdu: L chap whan tub ro mle “tah da , KTV tive a, Xéc dinh rdi ro phat hign DR trong timg'tragng hop tren?) Aifh.,kitiry i 3 mie e Big . thee it b. Tirkét qua c6 durge & cfu a, gia sir cde yéu t6 con Iai khong thay d6i, cho biet raf ro phat hign sé anh hudng nhu thé nao khi: ~ Tang riiro kiém toan-> 08 T r 4 - Tang riirotigm tang OR UV - Tang rai ro kiém soat 7 DRV = "Tang rii ro tim ting dng thai gidm ri ro kiém sodt véi cing mét lung twong img? Khoitg aa, c. Sy thay déi cia rai ro phat hign anh huéng nh thé nao dén 36 Iygng bang chimg kiém todn cin thu thap? DR T=) Av Ieag = chutng cary us. thay i Ls 4 i “ " pai 18: vo Sa tink hudng 6c lp dudi day, hay xée dinh mic d6 anh hung (tng, gidtm, khong fink lucéng, khong xéc dink) dn cdc rii 10 tiem tang vihode ri ro kiém sodt, tr dé anh hudng DRL ~~ ce. Céng¥y Bd ti thi kho kiém niin vign kiém djnh chat lung hang. BRT 9, PRT 5s ne ees al : f£. Giém déc ky duyét Bang Iuong lam thém gid cia céng nhan sin xuat ngay sau khi ké todn lip xong Iuong, khong cé bd phan kiém tra déc lp vé vige tinh toan luong. aro Dky i . 1 , Nam nay cng ty da ting euong hoat ding kiém soat di véi hang tn kho. Tuy nhién do nhtmng, thay ddi vé ky thudt nén mot so mat hang ciia c6ng ty da bj i thoi. yh V2, ATRT 2 DE bnedg xac Anh. h. Ban gidm déc dang to ¥ dink co phan héa céng ty ‘trong thang t6i. Vi ¥ dinh nay, céng ty da ting cudng cdc hoat dong kiém soat ndi bd. TR, RL 9 OR khedg xae dink . Fl a a rcaeicemenantal 5, Yb: Trong nam vita qua, gid déc e6ng ty B thy hi hve Rater: a ty C e6 hé théng kho thing duge xa C sa dy 4 my, cng y vay Voi méi tinh hudng doc lap dudi day, hy xéc dinh loai rii ro tuong tmg (riii ro tiém tang ‘0 kiém sodt CR, riti ro phit hign DR), dng thai cho biét ri ro dé ¢6 thé anh hudng dén khodn mye nio va eo s@ dn ligu twong img ndo trén bao e4o tai chinh: 1 82 Air lou) not, mal hdng Ah da dah cap. a. Doanh neh sin xudt va kinh doanh mathang dign tt. “hang cate. +B do? Lab aha, Le, tt mue HTK, OsDL: Gu dath, qi 0TH mat hang b. a ty b6 a thi kho kiém nbn vign kiém tra chat ltng tne HTK, COL. a qi ¢. Kiém toin vien dp dung thi tue phan tich dé danh gia tinh hop If cia gid vén hang bén trén bao db tai

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