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Co bang tong hQ'p tInh hlnh TSCD V~lkh,IU hao t~i
Oy
ABC \'~IO ng:ly k0t thLIC nien
dQ V~IOng,'ty
3I!I2/:2007
nhtr sau
r L(l~li
=k
~ 'T
T~.
san c~ d!)lh _ ~ Kh,IU hao I~v k0
I
TSCD
SO del"
lan£l
Gmm S9.
i
SOda"
rung
I

Glam SO
I
n{lln
• I
CUOl nam
cut>i
l .
I
nam
Xll'6ng I
3() .()()()
Ilall1ct
7714
L ~ __J3()J~~ 6.1)57__
£~
7 _~
XU<)'ng
:2
42.()OO 42.()()()
i _
~ 1"
6()()
J-/0
rhc\lllJ
5. ()OO
5.000 0 13.750 2(1) 3.lJ5S
0
, b
lmiy tfnhA
.,

j~H
He
th(\n
u
-
3.S00 3.500
51)3
,
583
. b
milY tfnh I3
-
May
in
1.500
1.500
3()O
ISO
450
.5
6
tell
ISO
ISO
0
ISO 150 ~
0
'.'y
~,t62
200 200

23
9
23
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L
L\Jllg ______
I
3h.650
4S.700
~
S.150
n.200
I I.O~L_.L~'±2
J
!
4.1
Oil
IlJ.370-1
Cac thong tin va cac tai li0u khac ma ki0m toan vien thu th~p uu<)'C nlm sau:
I. Nh~1 xll'o-ng 2 vlra mcri ULn.l'CxflY d~rng xong v~dll'a vito slr d~lIlg ng:ly l/06. Tho-i
"'" l 96\)
gian s~r d~lIlg ll'6c tfnh la
35
MUll
=
4.t.o
~1
-=-

bco.
I
~L
'1
H~ th6ng may tfnh A mua cach uay () nam V~IOngay
1/1:
MO'i gian Slr d~lIlg l[()'e
I
=
:l~
tfnh l~l8 nflm V~lUll'Q'c b{lIl di V~IOng~IY
lis
nam nay , .
I
Ilf ~~
" 03.
H¢ thc)ng may tfnh I3 da Ull'2',c ~lay th~ ngay khi ban h~ th6ng'K tho'i gian Slr
~34
d~lIlg u<'l'Ctfnh la 6 nam ::;
72.
~l
1.i
V6 _)
\-J'c=
3AO.
1-'S'
4.
i~L't)
in thl)i gi.1I1 sd
w're

[!nh iii 20 n:llll
:::;lA~
)1",(
,-\)0
5. 0
t6 1 dii thanh If trang nam nay , ~ .
r ' , •
2-0 6. () t6 2 mua V~lOn~ay J/h nam nay, tht'>'i gian SO uO'c lfnll la
5
nam ::
6Cl"lh\
't.?
-!fJ.
'"1k)1-:
2t.
7. Phuong ph{q) klJ,IU hao c1Lrl)'ctfnh thea dUlmg tMng. Theo qui uinh hi~n h~lnh,
kh,111 hao elta tai san tang trong kI chrq-c tfnh tlr thang ti~p thea, khfru haa tai Sein
gi,im trong kl dlrqc ngLrng tfnh ttr thang ti~p thcn.
Yeu
dll: ,
C6.4T~
\0;'
h-I
$eu . ,
'-hiy cho biet e6 sai sot trong vi~e tfnh khull haa elm cly hay khong? Neu c6 hay
clJo hi ~t sai sot n~IY unh hll'o'ng d~n khoan m~lc nan tren being BCTC v6'i
sf>
ti~n baa
nhiell'? Neu c,ic but ta{1Il diell chinh. Cho bi~t Chi phf kh5u haa NX viI may in nAm
( ?

}t~On(T ni,1 v6n hang ban trung ki don vi .kh6ng. e6 SPOO va hang tc.\n
kllO)~
CP
KH
TSCD khac tfnh van LON. Giu Slr St) du delu nam El dung.
/I -_ l :
B.li
2:Hay sfrp x~p cae buc.re cong vi~c sau uJy then m~le dfeh ki~m to,ln
dl
thea chu
the
kii?m toan
I.X,lc dinh tfnh trung th~rc h~rp If Clla cac BCTC elm mc)t ON NN thca chi thi Clta qu6c
h()i
2. Kicm tra vi¢c lh~I'C hi~n cac qui c.tinh elIa uon vi lien quail d~n thll t~le XlIe1t kho h~lng
hoa.
_' ;<i~'Jl1
lJ";i \
i:e t!wc hi~n Ilhi~'111 '.
\1
eU:l
Cll'
h\)
ph(1I1 cht:I'C :~::n~
:!'~\l1g
d\r :in
l1:li1g
CI,)
el1:\1
iLiI.rng

SP
Clid
dOll vi
de
\,IC
dinll tfllh Ili~u qua
ula
elc
d\1
cln
Ihell
y0u
l',\u
cu::
B"n (; D.
-L
N~:'I!i
Han~ N:'~ ki~m tr,; dinh ki
l',il'
i-';IITi\.1 \~
el)n~
Lie
Ill!\
dClll~
\\\n. '. (:
C,le
_ •
,.
'
~.

.
kl;\I,ln lhi ch,lp cho va) [hed c,lc
Of)
elld NI
INN
Li,-I
hdll !limh
S.
Kiclll I:',t luiln di~n c,lc c\')n~ Irlnh lLlu IU,{l\ dUll!.!
cu
hdn lwan tklnh tr~'1l did hall
TPHC\!
trong n:1I11'2fHI7 1:'t111
:ll StY
'.i~l·
10p
Kl-i di~1
l:r X{IY
d\rn'g Cll'
h,111
tron~ nj'lll "all
cua TP
h.
Ibnh giLl hi~u qua I chllHng lrlnh tn,mg di~'111clla Chinh
plw d:i
thuc hi~1l dlCh lL'ty
-+
n:\I11 t~li cIc
dia
phuong thu()c khu qrc

T;IY
B:Il'.
7, Kicl11 Ira ell' chi th) l'lId T(~llg
CD
cty qui dinh tr:lch nhi~111 eU,1 Tru\)ng B'i!1 d~li di~1l
h:ln hilng kllu \~rc l1li0n Trullg
Bili
J:
Kie~toan vicn ph\1 trilch ki01ll to,In khoLln 111\ICdOLlnh thu t~li,
c{mg
ty
X
cho nien
dl)
k~
to(1I1 k~t thuc VilO ngily
.:11/l212()()7.Ki~m
to,ln vien nily
It'i
thu th~ir cuc rhi~u.\u,lt kilO
vilo thlyi l1i~1ll kho,I
Sl)
nlm sau:
Phieu xuat kho Ngay giao hang
i
S6 IU'Q'ng(kg)
S6 hoa ~O'n__ L~~_~~n_(1Q.00_c]_
-_ _ _ "- - · t
74730/12/07 0.100
32578! 200,000

: ] 48. 1s/T2707
r ·
0.100
325791 200,-000
. 749
1
1/1/08
I
0.125

32580
i
300,000
750 31/12/07
I
0.050
32581
!
120,000
751
1/1/08
I
0.200
325821
500,000
I
752
2/1/08
I
0.100 32583

1
200,000
_._
753,29/12/07
, n:r
I 0.175: 32584! 400,000
-y
~ C(lC thong tin v~ chia eftt nicn d0 nhu sau:
Phi~u xudt kho cu6i n~m
2007
I~I 56
750.
Nghla I~l nhl'rng phi0u xuflt kho
e6
Sl~
nhl) hon va bJng Sl~
750
dU'l.YCh~ch to,ln vflo nam
2007
Hoa don b{1I1h~tng cu6i cling elm n{un
2007
If
I
32.581.
Nhu v(ly nhl'rng hoa don
co s6 nho hon ho~c brIng
32.581
d~u duvc h~ch to(1I1van nam
2007
Thong tin kh(lc:

Gia trj ClW IUQ'ng h~lI1g trcn phi~u x.uftt kho la trqng y~u
Khon'O' co hanO' CTLriban cu6i kl
:::> :::>0
Cty ghi nh~n doanh thu khi giao hang
Gi<i ban dl,lUC xac dinh bftng gia v6n
+
I<ii g9P ( li I~ I<ii g0p
25%)
. Cty ap dl,lng pp kc khai thucmg xuyen
Yeu
du: Ki0m tra vi~c khoa s6 d6i v&i kho,in doanh thu, nh~n xct va I~p cae bllt tmin
'c1i0u chinh n2u co
Bili
4:Trong nam 2007 ON X co cac nghi9P V~lphat sinh v~ khOlin lll~lCTSCD nhu
sau:
-
TSCD'
.
SO 31.12.2006
Tan!!; Gi,im
SO 31.12.2007
Van phont!:
32':'.1 (}O
I36.()(}()
46 l.l 00
Phuung ti¢n
4()K.2(}()
06.00(} 26.7()(J
477.5()()
vJn uii

Ol,ll1g
(\1
Q
L
145.3()()
18.(}()()
I63.30()
C0n,!!;
870.600 250.000
26.70(}
I. I()1.900
Hoa Il1t'mTSCD
SO 31.12.2006
Hlllg
Giam
SO 31.12.2007
Van phon!!; 142.620 16.044
158.664
Phuung ti~n
124.620
41.370
165.9<)0
v~n tai

O~ll1gC~IQL
65.100 30.300
05 AO()
C~)ng
332.340 87.714
I. Trang nam dUll vi da xfLyd1lng m6i I clm hang v6i CP la 104.000.000 dt\ng va

aua vao slr dl,lI1gngilY 3.6.2007. Ngoai ra dun
\'j
cung da chi ra 32.000.000 d cho vi~c
cai t<;lOvan phOng lilm vi¢c clla GO bao g6m
Trang tri n(>ith;}t : 1UAOO.noo a
- Trang bi b~ll1gh0 : 4.600.000 a
Trang bi may I~nh : 17.000.000 d
COllg trlnh cai t:,toVP lam vi~c hoan thanh va aua V30 sd vilo thang 3.2007
"l
N!!;av 1.1. 2007 Don vi thue I xc t,li tron!! 10 mim vo-i sA ti~1l thanh toan hi'lIH!
nam la 12.(}OO.O()()a6ng tra ~ao ngay 1.1 moi n5m bfrt dau vao nam 20()8. Theo DK
CLlaHD 1 ben c6 th~ dun phuung cham oLrtHD khi bao tnrac ben kia 60 ngay. Dan vi
aa ghi nh~n tang TSCD la 96.000.000 d tu'O'ngLrngvai khoan n9' dili h:,tn
El
<.16.000.000
d. S6 ti~n ehenh I~eh phai tn.i trang 10 nam v6i NG alive <.tunvi xcm nhu
Ini
Ifti ch~m.
ghi nh~n vao ngay 31.12 moi nam. S6 ti~n Hiighi nh~n trang nam 2007 la 8.600.000 a.
CHfnh sach KH ap dl,ll1gnhll' nhu'ng xc tai kkhae cua dvi. Dan vi da chuy~n ng dai h:,tn
sang ng dili h:,tnd~n h~n tra s6 tien dan vi ph'li tra vilo ngay 1.1.2008 theo HO
3. Ngity 25.3.2007 BVi nhugng ban 1 xc tai c6 NG 11O.000.000d d,i khfru hao d~n
ngay 31.12.20U6 lit 82.500.000 d. S6 ti~n.m~t thu dll'gc la 29.370.000 d aa co thu~
GTGT dugc ghi giam trl,re ti~p 26.700.000 d vao NG TSCD. Dan vi kh6ng ghi giam
TSCD theo qui dinh
4. Ol,Jng cl,l qmin If tang them chLl y~ll lit 2 may tfnh cho phOng Ktoan vao thang
fi.2()07 tr! gia fi.200.0()Od/may. Ngoai ra don vi mea
I
di'ln nm thanh phl,le Vl,lcho phuc
It)'i 5.600.000 d vao thang 9.2007.

Dan
vi aa chlly~n ng1l6n tlr qui Phuc Iqi sang qui
phuc iqi aa nlnn [nann TS. Dan vi aa kn6ng lfnn KH eno TS nay vao CP
5. Chfnh sach KH 4% cho van phong,
j()l/£:
cho phuang ti~n v~n tai, 20% eho
dl,ll1gCl,lQI
6. Thu~ GTGT d<1uvao 10%. Dan vi n0p TGTGT thco phuang phap kh5.11trlr
Yeu du: L~p cac but toan di~u ehinh
lJtii I
Tr,:lJ1g
Y~l1
1;1rI1l:ilkh:ii ni~'111q\:;lJl tii.Jllg dl\j \lli cie "iC'1lllo:in ,jen t:ung
Ljl1,:
irll1ilth,y,'
hi~'n kiC:1lllU:111k'll; e:'llI t;li i.hinil.
YC'l1
G'llI:
:1.
Trinh 1<ly quan h~ giCra trung y~u \('ri ,,~rtrinh hily trung tlwe ,it hl.1P
I)'
ell:1 b:io
cio lili chini!
I',
Trinh hil) anh hU'll"l1gell:l \ i¢e .\elll ,\ct tinh tr<.,lngycu dC:nqll;i lrlnh
L)p
kC:hU;.leh
';1
th\rc hi~n C'tC thu
I

~ICkiCI1lloa n.
c. Theo anh (chi). Kiclll tenin vien s0 danh gi:1 tinh trqng y011 CULl!TIl}ts:li ph~111l
trong vi¢c trinh b:)y b:io dlo t:'li chinh din cLrvitO nhCrng nhtln tl\ nilo'!
/J(ii
2
Rtli ro kicIll toan vi, tfnh tr<.,1ng)'0u lil hai kh:,i ni~11l dn du'<.,Jcxcm xct trang qU:I trlnh
l~ip k0ho~lCh
V:I
thvc hi?n kicl1l to;I:1. Kicm toan vicn dn phai xcm xct't!t\ng thlyi Gl flli
ro kicm to;ln va tinh trQng )'~ll khi xae dinh nQi dung, l,ch trinh vil ph~m vi CI'lae1C thu
t~lCkicm toan cCll1gnlm khi danh gia k~t qua Clla cac thll t~ICnilY.
Yeu
du
a. Dinh nghTa rui ro ki6m toan va trlnh bil)' C<ICrlli ro du thanh rlli ro ki0m toan.
Gi:li thfch m6i quan h~ tuong tal' giCra cac lO~lirlli ro nlli trcn -
b. Dinh nghTa trQng y~u vii trlnh hay c:ic nh:in t6 anh huo'ng d~n vi¢c
x,\c
djnh tfnh
trqng y~u. Trinh bity m[li quan h~ giu';\ tlnh tr<.,1ng,y~ll dtr~)'c slr d~ll1g khi I;)p k0
hO'.lChkiem toan vii tfnh tr<)ng y211duq-c slr dl,lI1gkhi danh gia k0t qua.
Bai 3
Trong qU{ltrlnh ki0m toan c6ng ty INDOWA
Y,
ki~m toan vien da ph at hi~n nH)t
St\
sai
l~ch nhu sau:
Dml vi c11l1'aI~p
dv
phong gi'lm gi{l cho 16 hill1g t6n kho 16i th()-i, kh6ng con kha

niing tieu tlw, tri gia tren s0 sach
IA 400
tri¢u d6ng. N~ll I~p d~r phong theo dung
yell du CLla ki~rn toan vien, tili san don vi sc giam di
400
tri¢u d6ng va lQ'i
nhll~ln sau thu~ se giam di
288
tri~u d(\ng.
Dun vj dii. ghi nh~n tnr('l'C 1119tkhoan doanh thu
20()
tri¢u; day la khoan tj~n han
hang nhung chua giao hang mi;ic dll (lo'n vi dii. nh~n ti~n tmac. Sai l~ch nay n~u
di~u chinhtheo yeu du eua ki~m toan vien se khong lam ,inh huang tlli san
. nhung lam lqi nhu~n sau thu~ cua don vi giam di 144 tri~u d6ng.
Cac sai I~ch nay dun vi khtmg <.i6ng
y
di~u chinh theo yeu du clla kiErn toan
vien. Ngoai ra, cae sai I~ch d~r ki~n (con gQi lil sai s6t dll ki~n) dmlc uac tlnh tlr
k~t qua kiem tra mfru cung Ia,m cho tili san don vj tang len lil
400
tri~u d6ng va
·Igi nhu~n sau thu~ tang len
170
tri¢u d6ng.
Yeti du
a. Tinh t(\lIE?,sai I~ch cillra di~u chinh vit
dC:
nghi etch lrng XI'I'clla ki~m to{l/1 vicn
n0u mll'C tf(~ng y0u CllLltoan h(> baa

do
til; ehinh dLJ'<,rc"ac dinh El
U;O()
tri~u
dl)ng dl~i \'lyi t6ng titj sjn vii J.200 tri~u d6ng (lll}i v6i
Iq'i
nhu~ln sau thu0).
h. Kj~m toan vien sc XLI'I)' th0 nilO n2u IIlll'C tn,'ng y2u CLI<ltoitn bl) b,lo do titj
chinh dU(iC .\ac dinh Iii
lJ()(l
tri~u (h)ng tt6i v(ri ti'>ngtiti sjn vit 7(J() tri~lI ttl)ng
d(~i
v(ri lq'j nhu;1I1 sau thu0.
Anh (chi) dang I~p k~ hO~lChcho hllP tt6ng kiem lO,ln baa do tiii chinh CLlan{lIl1
k2t thuc ngily 31. 12.2(J(JO eL'la Cong ty TNHH Hoitng Tll'. mQt doanh nghi~p tJmong
Jlli!i
nhl) kinh doa'nh
dm'ri
d~lI1gnhil ph;in ph(\i cho bl~n c6ng ty s,ln xu~it hitng tieL~clilllg
ell ten tUlli. Hil/1g ngily, can Cll' VilO d~t hitng CLJaHoilng TLr, GIC nhil ph<1n pht)i cher
hilng giao cho Hoi'lI1g TLr, Tuy nhicn , clo nhu du kh'lch hilllg lhay dt1i nen nhi~u khi
ph;ii giao hang d.2n hai, ba If1l1mot ngilY. Cae nhi'l phrtn ph6i n;'ty ban chiu cho Hoang
TLT vo'; the)'igian thanh toan tll' 30 -45 ngay, do
d6
hI) cung
d
p Ill!)t khO<ln n9' ngitn Iwn
thucJI1g xuyen gap doi ngu6n von Chll s6' hfl'u clla Hoi'lIlg TlL Do do, Hoilng 'I'Ll'khong
cAn SlTd~lIlg IH)'dili h~n. Tuy nhien, hq ki~m soat kh'l ch~lt che t1nh hlnh e6ng n<.rd6i
v()'i Hoang Tlr th6ng qua vi~c glTi thu thClIlg bao tinh hillh nl)' hitng lhang, thLl'e hi~1l d(~i

chi0u c6ng 11<)'silu thang mQt 1<1n.Theo nhlJng thong tin mil ki0m toan vien thu th~p
c1uq'c IllQt each ct{l/1gtIn c~y, t1nh hinh kinh doanh clJa Hoang tll' kha tt)t d<;p trong nam
2()()(), s6 yang quay clla tai san kho{mg 12 vang/nam. H~lIlg t6n kho quay kh,l nhanh
vO'i tl)C d9 24 vang! nam. 00 d~t dtr<;rck~t qua nay, Hoang TlT phai chip nh~n mOt mtTe
ty I~ Hii gl?P kha th<1p
Iii
15% (so vO'i 20% ctla cae Gon vi trong nganh). Tlnh hinh nl!
ph~ii thu cua Hoilng Tlr kha t6t VI Hoang Tll' Chll y~u h{ lU ti~n m~t qua m~lJ1gluO'i
Cll'a hang, trll' vi~c han chiu cho m(>t v~li sieu thi 1O'n.
56
du tifn eLia Hoang II'thucmg
chi~m khoang 25% tong tili s,ln trong khi nq"phai tiiu chi ehi~m kho~lng 5% Uli san
Iuu
ll<Yng.
rLi
h,in
lbumll CLlaIIl1illlg Tlr chLl y~u El Gte CLrah:lng \it xc t~ii. chi~m kho:.ing
.k?2L
d)Jlg tili s<in.
De
th~rc hi~n toan bQ ho~lt dOn~ kinh doanh Clla minh, Hohng T,ll' c,hi
SLrcl~lIlg kho,ing 6 nhan vien, trang d6 co 2 tili xe xc tai vii I b,io v~ lam vi¢c buoi toi.
D~ gi{ul1 nht; cang VI<;C,I-!mlng Tll' Sll'd~lIlg phu'ong phap kiem kc dinh ky dlli vO'i hilllg
t6n kilo va mOt c1mong trlnh k~ toan tfen may.
Yeu
cAu
a. Hay xac dinh nhl'rng van d~ quan trqng cAn ILI'Utam trang ki~m toan cho Cong
ty Hoang Tu' va nhlJ'ng thll t~ICki~rn toan nao dul}'c eoi la quan trqng trang ki~m
toan bao cao tai chinh nam k2t thue ngily 31.12.2000 clla Hoang TLr.
h. Nhl'rng thl)ng tin nilo ki0m toan vicn e6 tht? dn tlm hi~u them d~

ell
th0 thu ht;p
hon nl'Taph~1m vi ki~m tra Clla mlnh.
Bai 5
Ki~m loan vien 5 dang t1m hi0u v~ khach hhng ph~IC V~Icho vi~c I~p k~ ho~ch ki0m
to;ln bao cao tai chinh Ctla cong ty HT cho nam tai chiJlh k~t thue ngay 31.12.20()Z.
Cae thong tin
mil
ki~m toan vien
5
thu th~p dtn}'e nhu sau:
Trong n{lm 200Z, tlnh hlnh ban hang ella Cong ty HT h~t Sll'Cphat tri~n do nhfrng kho
khan Clla cac d6i thll qnh tranh trong vi~c ti~p c~n cong ngh~ m6i vii do chinh sach
ban chiu dLTqCn6i long eua Ban Giam d(~c. Nho' d6
s6
ngay luu kho blnh quan clm
himo- tl.\n kho da o-iam xu6nrr chi
C(m
20 n!!av (so va-i 40
ngil\!
trmyc da\') theo bao cao
o
'=' ~ ~_
.I •
Cll:l Tnrp'll:':
h,:)
pli~ln Kh,; It:~:;, 1]1:,\\:,1\1
gi;'l
Cd hin!I tjl;,'ln L'lld c,l\.: san pil:llll ",in r:1
d:i

IClIl" :;'(
[run"
h.hi
l!.i:'(
mU,1
:<-,!
U1\'1::.!. dl';i,
:::
~
:-
-
'
Do
\.Eld~1l!(),ln Irtr<ic Ii;;!: h:'n!J kinh dl'dnil ph:tl lricn. C")ng 1\
HI
d,-I
d:1U [U \
it
ll,I:1
\,to
'll" dlll1~ 11:.!.1\[ll lh:in~
1.2(.'1'/
I1Hl[d."l\ ehu\cn S:1I1\lIjt \lyi I(n):.!.
~i:i
!ri
h 2.,"1()()
Iri0u,
III
ill flh:lIl ";t' S(\ li~n
1;-:11

lit) \g:1I1
k:n;
0
c'hu '. ;IY dili h:1I1,S/,
,~lI~
Lti. 'C\\Jlg
t\
1fT 'su
dl;lllg de ngl!l~1I1tili In,r Il;;jn il;ln, D,l:, chlly0n n:'ty Iilnl ch , san Im,rng clia lIT l:"lllg
kl1
g:ip rwl'i.
Vi~c tlm hiC:ll c:ic tht1ng tin tll hl} ph:)11 k0 lu,il1 g,)p kh(\ kh:"11l\1 k~ 1(1:ill Inrt1ng
L'Ud
Cl)l1g ty liT dra \ldt canh dinh nl (). IlLl'llCngoili. ngu\.\i l1ll'li 111<lnIlhi~'1ll
\\1
cllll'a ;till
hil'll v~ tinh hlllh cl1flg Iy.
Ngl<.:i trll' tlll\l"Jlg !lop lrcn. t"lnh hinh nh:ln S\I' ph(')ng k0 lo:ill kh,')ng lh;ty l!l'li Irung n:llll
:2110Z. IX: giam blrl itp 1\l'c Cllng \'i~c. 13al1Ci:im d'\C dil d:1u Ill'
viI
dLra vill) sLr d\ll1g Illl)1
ph:1n mC'm k~ to:ln r:'It
mic
ti0n viI kh:i phtlC t~IP, CC1flg \i~c trien khai dli d,)t dll\lC tien
hill1h gClp rLIt vilO thang ]() nam 2()OZ d~ e6 the v;ln hilnh Ilgay vilO th'"lJlg 12,2()(JZ.
Yell du
a. D\r ki2r. C,ICkhoan 111\ICc6 bien d()ng d'ing ke tren b,IO elO t~li ehfnh ella ctJng ty
HT ella nam t~liehfnh k~t thuc ng~IY 31.l2.200Z.
b. Cho bj~t nlllj'ng thtJng tin tren se giLlp ki2m toan "ien luu )' lt~n nhLrng nli ro nilo
clla bao cao tili chfnh.

B~lI1dang I~lpk2 hO~lChki0111to,ln cho clI,lc kiem toan h,lo
do
t;li chfnh nam 20()X CLla
c6ng ty PI.ASCO. D[l}' 1:1Cll()C ki0m to,ln nam d:1u lien nen h;ln dll\l'c yeu c1u ph~ii t11ll
hi2u va I~p k~ hO~lChkhil chu oao,
Th6ng
tin
chun~
PLASCO lit mQt cang ty s,ln x1I5t trung ngilnh n1w'a. S:ln phCUll CLla PLASCO 1;1
dun
trAn nh\ra dlll1g trong trang trf nOi thAt. S,ln ph:'Im n;IY d;1 tirng c6 nhLrng con
I
S
6t"
V;1O
tho'i gian tnrlle, tuy nhicn trang yang hai Mlin nay tinh hlnh thi trll"<)-ngkhang con hAp
d5n
nLra
VI
nhu du X,l h<)i c6 W tllaY d('>i. M(lt m(lt thu nh~p CLIatang lop binh dan cua
do thi dugc ming cao khi~n hQ c6 the cl1Uy~n sang cac san ph,1m trAn b5ng chAt li~lI
khae co d<) my thu~t va d<) b~n eao hO'n; m~t khae eong ngh<; mo-i khi~n ele san phtim
biing v~t li~u khac Ilg;ly mOt re hO'n. Cae duo li~u th(}n
r
O
ke
eho bi~t nam nay thi tnrcmg
0
m trAn obua giam kboang 20% so vo-i nam tmo·c.
de

0:
Sf ~
tII£!
Thi tnrimg tAm trAn nhl,fa co khoang
10
nha s,in xuftt 100n,chi~m
80%
thi plu1n; trang
do
P~ ,ehi~m khe<:ing
!fl-san
IUQ'ng. UNIPLASTIC I;t
d6i
~hlt chfnh Clla
PLASCO vi c6 guy ma ttrO'ng ouung. Trang nam UNIPLASTIC
oJ
tien hanh nhfrng
09"t khuy~n mai Ian khi~n cho thi phdn elta cac cang ty khac b, wt giam. Cac lI'lYCtfnh
cho thAy thj ph~n cua PLASCO gi,im khoang
20%
so vlri nam tm{yc.
,
~
He
th6ng phan ph6i
PLASCO phan ph6i san phtim qua m~lI1g luai cac
o~iIy 0'
cac tinh vit ban tfllc ti~p cho
cae cua hang v~t li~u xay d1lng t<;IiTPHCM. Trang oi~u ki~n hi~n t~i eua thi tru&ng
lAm trfll1 nh~ra. PLASCO ph~ii ch,1p nh;~n 1lll,)1tlnh lr~lllg chung I~ldc d~li

J}'
V~I
elra
.
,
,
."
~
h:lllg cung hic han s,in ph,lm clla nhicu nhi, san xU,l 'h,ic nhau,
D~
Cll th2 khuycn
khfch tang s,in Im.mg
leu
t 1~1.chinh s,ich lhlfang dm,rc ,ip d~lng El cho wi ch~m,
PLASCO Clll1g khtJl1g lit ngo~li l~, Trong nam
200X,
PLASCO
da
11<\i/ling chfnh sitch
b(lll chiu ClIa mlnh hO'n Vl)'ithl)-i h~ln tr,1 ch,1111t[1I1£ten tLI'
30
n~;lv l1~n
+)
n!!.:lv,
(-J/\.~-r)
. .~' ~ . ~. 1(4 ••
,a
Nhil cun~
de
g,tijaf

(04
j~
1~10~
vdi~ f'cf:in1utic. -
i
Nguyen li~u cua PLASCO nh~lp tLrnLrt)'cng()~li, C(l khj nhicu nh:1 ph{lll p~~~itrong ITnh
v~rc n~,y
V~I
hq cling qlnh tranh vO'i nhau kha gay grit d~ 1110n)ng thi ph,l~ 1~liVN, Tuy
nhicn, do gia
d,lu
t[lllg nen nguycn li~u Clla PLASCO clIng hi tang gia kho,ing 1
Y;:;,,
Ng,in hilng
PLASCO giao dich qua, Ngan h;lllg ~, ml)t ngun h~lIlg thu'lmr. mai cll phdn nl1l),
~?{ty.cling li'l nh;1 cung c,lp tfn d~lng cho PLASCO, Quail h~ gili'a cong ty va Ngan hang
rat tat.
~ng gu,in tri vii Ban Gialll dl1c
IJjp
#wl
PLASCO iii rn(lt cong ty Cl~phdn khong nicm y&t. Hl)i ul\ng quan tr! chu y0u
la
cae can
b(>
v2 luru tmng ngilOh nh~ra. Quan di~m Clla hq v~ tili tnrtmg kil,! cLrng. (ta Sl) u~u nghT
r5ng ng;ll1h nh~ra, d~c hi¢t
Iii
s,in pharn tArn tr<ln v5n con trong tho'i ky "vang son" nhlf
khi hQ can dang 1;101vi~c. VI v~y, ong An, T6ng Giam dCle eang ty hAu nhlf khong th0
thuy~t phuc hQ th~re hi~n cac ehfnh s,ieh giam gi,i haUl' khuv~n mai manb nblr dc dill

tbll qll1h tranb.
Ong Tr<1nAn u,im nh~ln ehLrl' V~IT6ng Giam (h~l' tLr 3 nam nay, lElY I~tm(lt nll;1 kinh
doanh ttrng trai. Ong du'Q'c thue lam Giam dt\c
v6'i
I11Lrcluong khtlng eao 15m nhlfng
ltUl,YChuang mQt
s6
l'6 phAn trang l'ang ty V~ll'h~
de.)
ti~n tbuang h~lI1gnam kha l6"n
th~() k0t qua kinh lO<lnh.
"tJf:tJ
I.Jck
!f 4 )
K2 to,in va kibn toan
Bl) may k~ toan l'lla cong ty co khoang 4 ngut)'i. K~ lOan tnrfrng m6i 1;1co TllllY, tnr6l'
d{IY
Iii
Pho pbong K~ toano K~ toan tnrang ell iii co Mai. lta xin nghi vi¢c
~IO
giiIa nam
.
.
-,
,
l1e cbuyen sang mot l'ang ty khal', ~ m(lt nhfln vicn lau n{lm gill' etll1g vi~l' ke
tQ~DJili~g ~huy~n cang tal' theo co Mai. Hi¢n
gia
eang vi¢e nilY ctuQ'c giao l'ho
srr

~ien, ke toan tien luong d,im.nh~n.
V;IO tbang
IO.200X,
l'6ng ty da mua mQt pblin m~m k~ toan rn6i. Hi¢n nay pllAn m~rri
nity dang trong giai dO~lI1thlr nghi~m ncn e6ng vi~c l'lla phong k~ toan cling kha l1~ng,
TLr b<lin[IIll tnr6c, PLASCO du'l)'l' ki2m toan bl'ri mQt l'6ng ty kifm 10(111co lIy tfn. Tuy
nhicn, nam nay PLASCO l'huy~n sang m&i cang ty b~1I1VI IX do phi ki~m loan thap
bon.
~
Chi&n 11I'O'cpbat tri~n
TLrthang
2.200X,
PLASCO da xay d~rng Illl)t nha may san xuAt cae d6 dllng b5ng nht,.ra
c:~~_c_:p_::.h~B.na ~H)t IO~lis,ln ph'~I!TIl'hua duq'~ s,in, xu,1t 6"VN tLr tru:o'c uen nay.
Thea d~r kien, san ph5m nay se thay the
vj
tfi Clla tam tran nh~ra trang chien lugc phat
tri2n l'lla eang ty ) nam nlra. NhiJ. ma}' da hoill1 thill1h ph<.1nxuy d~rng ell' ban, dang
trang giai do~n hip d(lt may mol' tbi0t bi.
Nhfrng v5n
d~
ctia
"am '
B'.\11 lL (',
IlH)1
l:lI(l\.:
11,')j
\,:hllY~I1\'l)'i
()I\g An lrung
r11(\[

li~n~
,:il/':,:
hi\. S U
lFl\
I:,
Ih'i
dung [llm
lell
mil h~lnJ:l
glli
chcp I~ii. \
,
\
Tillli /zillh 11;/111\'I/'U (JII{/
l'el'
CLing IJIL/n:.:.
[I'll
kJul
iIll i \'/
f.:/rllll!!.
Ilzml:i
eli'll"
<1:,'u('
}ff)UT
dUl
p/lL:p
IIwe h!C;1I IIIlil (l!il khu\ .• :11 /luti
\'1/
,!!.!i/lil gili. Tul' IIhi,;II, Cluj! ("llil!!.
le!1

dl/l,-:!!.ill'
cllnr
d
1!!lie doullh ,Jill hi~lIg \'Iii 1/(1111IIgo(il
do
III/11ft dll"lrC
<"(ie
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h'
!III!.;
III!,
1111';'
hi
fII,f!'
dOl
N
dln!"i (l,jng hC~II,!!. 'Iill!!. ell'll !.IJlIg. Millh luJ 11'0 hn chi J)/;(
\'(ill
chu\'L:n
I
(!!!,Ili
IN
ill
ilL-II h(1lhfeh hilll.
,

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kiWi. etlll,!!, /Iii)' /l/oi
I"i
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Clic Cli
iI/1ft,!!,
chfllh
'hi klll1llg Cflill ,!!.lljJ·' W/il
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1/1£1
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kt.~11g(li lIlillli
Ill;
I!I"C lill1 ki\.;/I/ Clich IIIlI'C ,!!,ioi
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lJ.!:! !l.
illig llij 11(:11Cllllg
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CIIII '/ell
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Teli CIIII,!!,
IlIl;'
IJud
n~i
I/(~II
ch,ic clll nillg /lU)IIJlij'i gillll
/Ilill
[iliii.
BAO
c\.o
TAl
ClIlNH
'1'0:\1TAT
ClJi\
CONG
TY
(DQ"n vi:
Tri~u
l!l\ng)
Tien
_._-
NO' hai thu
Hang
T6n Kho
Tai
s.ln
c({
dinh (thujn)
Cong Tai
s,ln

NO'
n(Tan
h
9
n
NO' dili h
9
n
N£!u<~nVCln Kinh Doanh
-'" _._ _._ ~
L\ii
Nhu.}n
cht(a
htin hoi
Conn
Ngu6n vcln
200X-I
200X
2100
2080
13200
242S0
. ~ trJ/
bid
W
f~cJv~
20100
23010
.rljdo frAJ
IV1wYJ

~r
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754fJO/
~ ~Idan/~chhxd~
88400 124770
18000 36000
r'" ,.
l~)fjfu;;;j,
f(aMJ,
IX}
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7000
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l~':d
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3400
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~ 10;, .~
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124770
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161000
120000 122000

30000
28.900
&:
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Ifd.,~
1000 1.600
'i~~
Ktm .
8000
8500
Doanhthu
Gd
v6n
han~
bin
Chi hf b,in hang va uiin
Iv
ON
Chi hf tili ehfnh
L<;1i
nhu~11
truoe
thue
,. Yeudu:
Phan lfch
dic
anh huang Clla m6i truang kinh doanh d~n cae rl\i ro tren bao cao tAi
ehinh. Ttr d6 dua ra nhfrng vfin d€ dn quan tam khi ki~m toano
qiid ~
Jam

C44" ~
l~tW
!CJ1~M ~
4utj
!Au ~
a;.o
j)~,).1./.
HAl
'r ~p
HAo C\.O KIEM ToAN
Bai
I
1'rlHlg IXIOdo kicm la,11ldw.)'C I~ip thea ehu'~Jn l1l~rekj~m loall Vi¢l
Naill
hall himh theo
Quy0t dillh
s(\
J
20/
It)t)')/QD-BTC ng;ly
27/9/
Jt)l)<),l~ljdo'.ll1 "CO' Sl'l'). ki0n" e<Jneu:
" CIc ehu:lll rn~rc n;IY yeu e<lll cong vi~c ki~m lo,In I~ip k~ h()~lch vii th\l'C hi¢n
c10
e6
s~r
d,lm bao' hl.1'PI}' rClflg cac b(IO cIo Uli
chinh
khang ehCra d~rng GIC sai s6t trqng
YCll" ,

B~lIl hay gi'li lhieh cac khai ni¢m
"w
b,ia
(bIll
hc.JP
W'
V:l
"sai s6t lrqng y0u" vii eho
hi0t tZlisao v,1n
d0
tren dll\)'C nCll lrong h,io cio ki~111loan.
B;li 2
Bao GIO ki0mlO,in e5.n trlnh bay nh5t quan vt? hlnh thire vit k~t du. DlI'()'j dfly Iii c(IC
IH)i dung eLla Im)l b<ia cao kifm to(ln chip nh~ln to;1I1 b0 (dw)'c SilP x~p khang theo
dClI1gther t~r):
i:-
(I) Chemg tai dft th~re hi¢n ki~m to(ln then dte ehuan l1l~rcki0m taan Vi~t Nam.
if)
'f\
(2) Chung l6i eho rClI1geang vi~c. ki2m toan Ct'Jachung t6i dii dtra ra nhlJng eo' s<'r
d)
hl}-PI}'
de
Him can ell' cho
y
ki0n
et'la
chung loi.
'IS
(3) Theo}1 ki~n cLla chung l6i, b;ln do li'li ehfnh (1ftphun ,inh trung th~re va hQ'p Iy

\ tren cae khfa qll1h trong ytu t1nh hinh tai chinh cang ty ABC t~li ngily (()-
31.12.11)1)1) clIng nhu k~t qu,i kinh doanh va cac lu6ng luu chuy~n tien t¢
trang n5m tai chfnh k~t thuc ngay 31.12.19t)1), phil hQ'p v6i chuc1n m~re va eh~
dl) kf to<ln Vi¢t nam hi~n hanh va eae quy dinh ph(lp Iy co lien quan.
Chung
tai
dii ki2m toan ~)ao cao tai ehinh g6m: 13<ingdin d,\i k~ ,toanyli ngay
rf\
3 1.I 2. 1991), BaD c(tO ket qua kinh doanh, Baa
CIO
Itru chuyen tien t~ va
1];-
Thuy~t minh bao cao t~li chinh n5m ti'li chfnh k~t thue ngay 31.12.1
t)l)1)
dLH.JC
1\"lf1
nga)
15.2,2()()()
CLtaCClng ly ABC lLI"lrang
llJ
d~1l trang 15 Kl:lll thell.
Chung tClida th~rc hi~n vi~c ki~1ll lra tren co'
So'
chon mau V;t ap d~lI1gcac thLr
nghi¢m cAn thi0t, dc b5ng cherng xae minh nhu'ng th6ng tin tren bao do tai
chinh, d,lnh gi;1 vi¢c tuan thLIcac chu,1n m~rc
V~l
ch2 dQ k0 toan hi~n hanh, cae
@
nguyen tAc vi't phuang phap k~ loan dtrqc ap d~lI1g, cac LH)-Ctfnh va xct doan

quun tr\lng etta Giam dilc cung nhu dch trinh bay t6ng quat cac bao cao ti'.ti
chfnh.
Cae chu5n m~rc nay yeu du eang vi~e ki~m toan l?p k~ ho?-ch va th~l'e hi~n d~
e6 s~r b~o dam hqp Iy la cae bao cao rai chinh kh6ng ehira d~rng cae sai sot
8>
trQng yeu.
Yeu
c5u
<l.
Obi
voi moi nOi dung lrcn, hfty eho bi&t:
N()i dung lll) n5m trang phfrn nao CLla8<10 cao ki~m toan
M~lc dich CLtanOi dung do khi
dm.K
trinh bay trong bao cao kiem to,ln
b. Vi~t I~i bao do ki~m toan noi trcll theo dung
ther
t~r.
c. N~u b<1ygil'.)"do gi&i h~ln v~ ph?-m vi ki~m toan mQt cach nghiem trqng ncn ki~m
toan vicn kh6ng th~ atra ra }' ki~n v~ bao.cao tai chfnh. Hay vi~t l<,lib(LOcao ki~m
toan trang twang h9'P nay.
~ (4)
~)
Bili
J
Dln')'i dily 1:1cae tlllh h11l1ngtlt)c!')[l mil kicm lu,in ,jell Ct'l IhC:g~lp phai tnlllg qUit Irlnl1
kiC:m tll,in h;ill l;l,) t;li chinh l1~llJl[;'Iiehillh kC:1tht'le ng:ty 31.1.2,2{10\J
Clla
crlng tv !l<l,dl
C~u:

T~cd"
cbtt.h
fhu~{; (
4 )
tW;),:
)t
2
Tr()l~g qu,i tr'lnh ki01ll tll,i" C:IL'khu,1ll d;~u tll' tEli h',ln. kicm [(I,t!l ,icll khr\ng
ell
dUlle
h,lU
GtO t<li chinh d,'1 kiC:m tnan eu:! Illl'lt khoan d,lll
ILl'
van milt e(ln!2.
t\
I)
nUI')c n~n:lj. Iri !2.i,i2,:;3:;,()()O.(I()() dl\n~. Ki01l1 tu,in ,iC:ll k~'l
111,111
r:ln!2. ~h(~IH':
Ih':
u'l
lll1'l1'C
C'I~
11,111geht'l:1g lh\y du
\':1
~hieh hl.lP \~ khl),lll d,\;l tt'r n;'I\, ~ ~
Dun vi thay dlli plmung ph",!1 tinh klI,1u han t:li san
0\
dillh, KiC:m to;in \il'!1
nh/lt tri ,(rj SlI'tha\ deli ll,h 1ll~ICdll no anh htrlyn!2.tron~ v0u d~'n klw n~ln!2.L'()

.
'"
",'
.•
.

-

-
the Sll ~;inh dtrl,l'C eua h,io l'ao
L'li
ehink gi,t tri tili
S,ln
eil dinh ehC:llh 1~~L'hdo
Ihay l11li plllHmg ph,ip kh;1u hall 1;'13.20,O()(),()()() dl\ng. 11.1'jnhU;)1l sau thu~
ehcnh I~ch do thay dlli phuong philp 1:12()4.()()().()()()
d,\ng,
Dun
\'!
d,l khai klO
d;\y du \0 s~r Ihay ut)i pl1ll'ong philP kh;1u hall n:1Y trong 1l1~IC(I [ cua ThuycI
minh b;io cao t:li ehinh,
M()t khoan thu 2.4()() tri¢u IIt\ng clma c1trq'c
d
p Cil thillll quy0n quy0t 11inh dl)
I:t c10anh thu hay I:t vI~n gl)P cua cI~dung, di~u n:lY n[uTI ngo:li kh;l n(lllg kic!ll
so:,t •
:1
d~r oo,ln CLl([don
vi \':,

Clla ki0m loan 'lien. Nlnrng 110'nvi van ghi Ilh0n
SZ;
tien nay vao uoaillt tlilt,
DUll vi kh6ng dll'a v:,o t:,i s,ln cl~ oinh m~'h s6 t:li s;ln CI) dinh thue tai chinh.
thay 'l:LOd6 I~li kIwi bao trong Thlly0t minh b,lo 'cao tai chfllh v0 dc kho,in nl.)·
ph at sinh do thue t:li chfnh (m~lc VB). Theo kicl11 toan vien vi~c khtmg dLl'a
V:lO 1:li s.,ln ec) uinh cae ti'~is;ln lhue ti'li chfnl~ ni'ty 1:1vi ph~1111ch0 de) kc toan
hi¢n h:lnh nhLl'ng Gial11 Ullc cang ty khung dllng
y.
Gi,i tri c()n I
"Ii
cLla tili s,ln
n~y. n~)'dai h~lI1va n9' ngfJn h~lI1phai tra uen tho·j dicm
J
1.12.1
t)t)<)
1<1nILl'qt Ii'l
1:12~ll,()()(),()O() t:h\n~. 24(),(JllO,()()() d6nQ vi'I 12(),()()().(l()() ol\nQ. Vicc kh6n~ ghi
chep cac tai s,ln tre; clan den lqi nhu~in~"au thu~ tang len')i'l 52.()Oo'.()()() dl\~lg,
Trang baa cao tai chfnh ngay 31.12.2000 Clla cang ly
ALPHA
co I11Qlkhellin
phai thu cua Cung ty
XXX.
Do
XXX
dang g~p kh6 khan t:ti chfnh ncn
ALPHA
uii l~lp c1~rphong 40% tren tt)ng
s6

nq phai lhu cLla
XXX.
Trong the\i
gian dang ki~m to,ln t~i
ALPHA,
Vi'IOthang 2.2()()L ki0m toan 'lien du\yc hi0t
XXX
t:t;-lpha s,ln v:, s6 ti~n th~rc dui clla
ALPHA
chi Ii't
200',;
tClng Sl~nl.)'.Ki~1l1
to,in ,:ien o~ ngh,
ALPHA
di0u chinh hao do ,t:ti chfnh
?~
lfIp c1Vphung thcm
cho Sl1rLgcua
XXX.
Tuy nhien
ALPHA
tlr ch6i VI cho rang s~r ki~n
XXX
phil
san chi
xuy
ra
,,:10
n[1111ZOOI V:I chi d6ng
y

khai h,io trang b'lng thuyct minh
clla hao caa lai chinh,
Giam o6c cang ty tlr Chl~i cling
cAp
tlm giai'trlnh theo yeu e5u Clta kicm toan
'lien VI cho riing trach nhi~m cua ki~m toan 'lien Ii'l phai thll thfIp biing cht'rng
cho
y
ki~n clla minh.va hi thu gi;ii trinh khung th~ thay the cho cae biing
chu'ng d6.
Nhfrng ty
s6
ti'ti chfnh cho thB.y cung ty khang c6 kha nang th,inh toan cac
khoan phai tra trang nam laL Khi duqc phong vdn, Giam d6c cung ty <1Irara
mOt k~ ho?ch c1~giai quy~t t1nh th~ baa g6m vi~e ban I11Qts6 ti'ti san ce~djnh
khang dn dung va thuyet phl,lc mQt 56 chll
nq
hoan
nq
trang hai niil11. Ong ta
cling chAp nh~n vi~c khai bilO d5y Oll v~ s~r ki~n nay tn~n baa cao ti'li chfnh.
Ciam d6c cang ty kicn ql!Y~L khang i~hip nh;,in ki~m toan vien glri tllll' X;1c
nh~n den m!)l s(~ khoan ph<li t,'a VI khang mu6n nh5c hQ nha d~n man ng ni'lY.
.
.
Kicm tOJ(~ vi~n ~. c1~ln~ m6t tIll!
fl.J<'
b'i!~l.lJ tO(11lkI1,~6 V~Ic,Im th,iy
hai 1('lI1gv~ b[lIlg cht'rng el,,lt (tllVe.
(9)

V~lO thai di~m 31.12.2()()(), C6ng ty VIETTRUNG khong du
Sl\
v(~n phap dinh
theo yeu e<1u ella mOt quy dinh m6i clla Nh~1 i1ll'cJ'c. D~n th,ing 2.2()() I. trang
khi ki6m to,ln viell dang ki0m to,in t~li VIETTRUNG thl (tll'l.)'C hi~t e6ng ty mt;
ella VIETTRUNG dfl tang vEm dfru tll'
V,'1O
VIETTRUNG cao hun mll'c phap
c1inh. Giam d6c VIETTRUNG lil' c111~lib5t ky khai bao nilO \'0 V<1nd~ nay tren
b,lo cao Uli chfnh ng~IY 31.12.2000.
(10)
M(lt s(1 thClI1g tin trang Tim clra H(Ji dl}ng quan tri dfnh kern vO'i bao cao taOi
chfnh co nvi dung kh6ng nh5t quan V()'i bao do ti'li chfnh. Ki~rn toan vien d0
nghi Linn
V!
sua nhl7r7g
hq
ell' ehl)1 vtehu rrlllg kiem tO~1Ilvi~11 khong ki~m to{ln
c,le thl1ng tin d6 mi'l chi ki~m toan bao do tai chfnh ncn kh6ng c6 quy~n yeu
et111
hQ
di~u chinh.
(!
1)
KTV dang th~l'c hi~n vi~c ki0m to,ln BCTC cho nam t~li ehfnh k~t thue ng~IY
J
1.12.2000. Giam d6c (tun vi dii cung cAp danh gia v~ gill dinh ho~t d(lng lien
t~lC nlnrng kiern to,ln vien nh,)n thAy cac c1anh gia ni'ly chi xem xct d€n thai
diem thang I(). 2()O(). Ki0m toan vien kh6ng co nhCi'ng b~ng ehlrng hqp Iy v~
gi,I dinh hO~lt d(lng lien t~lC Clla don vi xct d~11 cu6i nam t~li chfnh 2000.

Yell c5l1
Cho bi0t
y
ki~n Clla KTV trang m6i tnrang h9P tren (theo VSA
7()(),
ISA
7()()
hi~n
hi'lnh vii theo dic d~1' thao l116'i). Gia slr r~ng n~u kh6ng co cac y~u t6 dang xem xct nei
tren, bao cao t~li chfnh Clra dun vi co th~ dfrn ct0n m<)t
y
ki~n chap nh~n toan ph5.n.
Bai4
T~li sao noi qua trinh phat trien clm hao cao kiem lOan la mOt qu,l tdnh di tlrn ki2m rn<)t
deh thi1ng tin hL'rli hi~lI nhAt giChl ngm\i dqe h,lo cao ti'li ehfnh \'i'l kiern to,ln vien. Cho
thi
J~I
minh hQa.
B\ I
T.\
P K II::
1\
I
SO,\.
T
:\(>
i
IH)
< '()
c hO~,l

t
fill
ng ki~'I1l'i:':'
t
Tai (\)n~ l\
·PH-HI
,il1 \lI,l[ HlI':l1h ()lIallg ":\1 eal' llill
WI.:
11l'~.lld\)I1~
,lu\k
111\)
Ll
11
h
lI' • •
a
,I :
I~l) KlJi d(lt h;'tn~ 11I1iaIlgll)ell \;)t lieu, Ill\)l lien eLla ddl1 lL~ll h:lll; LllI'dl 'pi'i elm bl.~)
pk'111 I1h~ln h~ll1g, Khi Ilh~~111h~ll1g, Ilk'lll \icll
h(~)
pll<ll1 I1h~ll1 hillig
:-;c·
~hi s()' lhu'l '
Ilh:111
\;'10
lien Il~l) eLI~1Lldll d:tl lJ:'tI1~
\~l
~ll'i
\0
l'hu bl) ph:lll ke' tU:lll

de
~hi s,';,
V:l! lieu sauciL'l
e
Llu'dc Ilh(lp
\~l()
khu,
(11) r li)t ehi I1h,"tl1hb:111h~ll1g dla elll1g ty ball g(\111 l1i(ll etCa h;lng lnfdll~
',I
hai I1h:111
vicl1, Chi nh;"tl1h dllde 111(1m(lt t~li khoiin giau dieh tai Ng;111 h~lng dia phlldng,
C:te kho;ll1 ti011 thu elL! chi nh:tnh dll\iL.' l1t)p \'~lU U~lY, C:tc see nit ti0n elb t~li
kho'ln n:IY ph'li co chel k)" eL'ta ClIa h~lng tnlL1ng hUC1CGi;lm due t:li chinh c(1ng
t
y',
S{;
pli~1 dll\iC gl(i
ve
cho Clla hang tnlt1ng,
()(lg
n:1Y
SC
d6i
ehi0'u v,~i
Sl~
s:tell
V~l IllU
s()
phu, Dinh ky, ClIa h:lng tnll'1ng se I~p IlH)t biing ke de khoiin chi
trung ky n(lp v~ Cong ty,

Yeu du : 86"i vC1i mlli t1nh hu6ng k~ tren, hay ehu biet diem ye'u eLla kiem so:"tt
n(li b() \';1 10',li gian l;tn ho:)e sai sot nao ell the xiiy ra, Sau c1L\cho biet thll t~lc ki2m
so:it nao co the di0u chlnh nhu'ng diem yeu nay clla kiem so:tt nOi
b(\
1M; 2
C>Q.
Dl(di
dily
la Illu
do
do kiem toan vien I~p l1e m(l
t:l de
thL't t~lC kiem soat deli
vdi
~ Chlk n:lng mua nguyen v;tt li~u cua Cong ty Nam Vi~t. mCH C611g ty <In xuflt quy
m6 trung binh(xel11 trang sau),
Ycudll1
Neu nhung diem m:,ll1h V:l
yeu
kem ella ki~m soat n()i bl) t',li con,g ty Nam
Vi~t.
"
,
Neu b<;lIl la m(lt kiem to:.l11 vlen d(ll" l;tp, dang kiem tm"tn b."to cao tai
chinh clla Nam Vi~t, b~ln se quan tam
den
de
V[111d~ g1?
Cae yc'u
to

e:1u thanh
h¢ thong
KSNB
Bai3
Trang tlnl quan
Iy
gLi'i cho ban giam doc cong ty H6ng Quang, KTV
oJ
co mOt so
Y
kie'n nhll sau:
(I) Cac hoa ddn Cl'ta nguoi ban khi nh~n dl(QC dn phai Ol(QC mQt nguoi co thim
quy~n
ky
duy~t cho thanh toc.'.n tren cd sa doi chieu voi so IUQng tlWe nh~p
r"
!
trel, Phieu nh,}p kho vi\.udn gi'l tren 0(1n d~t hi\.ng clb urin' vi. cling nlll( ki~m
tra ],li vi~c tinh to,in tren hoa don.
0(2) C6ng ty nen ban hJnh II1Qtquy dinh y~ each thl(c ((ng XLI'clb nhtln y;en mua
hi\.ng khi giao tiep \di nh:l cung c,{p. thi d~l khi c1l(~ict,)ng qU:1 (hien v~t.
tien). 111l1ioi :In ub'ng,.,
(3)
B(l ph~1l ki0m roan m)i b6 nen tel cht(c tntc thU(lC gi'llll
et6'c,
kh6ng nen tIVC
thu0c pho gi:.im 06c tJi chillh nhu' hi¢n nay.
(-J,l
T[(t C,LPhieu nh,}p kho cH3uph'Li Ol«.1cc1anh so thll' t~I'trt(dc mOt deh lien t~IC.
()) 8inh ky tienh:lnh ki~m ke h:lng t{)n kho d oi~u chlnh h,li Sl) li~u tren s6

sach the
a
s(l thlfc te ki~1ll ke.
(6) NhCYngtZlp tin dl1 li~u saD h(u d~( phong tiYmay vi tinh ph,Li dl(<,iCsap xep va
Il(Ugill'
d
noi an toan d~ de phollg m9i tn(ang hQp bat tdc co th~ dy ra cho
may vi tinh.
(7) Hang thang nh:lquan
IS'
xcm xct
1,.1;
de
bao do bien oOng
v~
tlnh hlnh
doanh thu va chi phi so vdi ke ho'.lch va pheln tich nguyen nhan d5n den
W
bien dOng.
(8)
Tat
d
chl(ng tL(thanh to,ln phiii dl(cjc dong dUu
"BIT
thanh toan" khi chi td.
Yell
diu:
a)
Cho biet 1116ide xuat tren lien quan den bQ ph~n nao cua ki~m soat nQi bQ
(trong n:llll b<) ph~n : 1TI6itn(ang ki~m so,lt. danh gi'l nti roo dc hoat (1t'1ng

kie'm SO{lt,thtlllg tin V:ltruyen thong, giaITI sat) va thuOev~ nOi dung nao trong
bQ ph~n do.
b) Cho biet deli voi moi di~m yeu kem trang ki~ITI soat nO'i b<) cLb don vi ma
ki0m toan vien drr kic'n nghj di~u chlnh nhl1 tren neu khong dl(Qc dlin vi tlWc
hi~n thl co th~ se anh hUc1ngden nhCYngkhoan m~lc nao cLla b,io do tai chinh.
Danh
gin
riii ro
BiJi4
Ba Tam, khach h:lng Jelll nam cLla b<;J.n,gan day tham gia gap von kinh doanh van
HOi quan Chi~u Xuan, ml)t khach s<;J.nmini cao cap
18
phong kem
thea
dich
V~I
cafe s;'in \'l(lJn qi Qu~n 9, TPHCM - dia di~m dang thu hllt dong dao khach <.iulich
hi~n nay. S:l Tam gQi di~n mu6n
nha
b<;J.ntlf van.
Chung guanh khu v~fc gu~n 9 co khoang 20 khach S4n mini tl(dng t~( Chi~u Xuan,
ngoai ra con co khaang
15
quan cafe san vlfdn drin thuan (khong bao gOI11khach
S"lI1).
6 khach s"ln mini u(1nthujn (khong co cafe). The' m<;1nhdla Chit?u Xuan Iii
dc khach tham quan de'n tu cae tinh mi~n
Tny.
h9 oi choi
l1

cae khu du Ijeh chung
C)uanh va thL(C1ngngLI dem d khach s'.ln dong thC1itieu xui kha rQng rai. HQ thich
Ch;t'li
XU,~lll
'J
[hli'~' :-111!I~l\n. p!1ll11~ ::tcll thCln llnh '.,'I de 1I1~n
U;,l
l,::1}11C:
l1:.!lllii
plllk' \U,
iLL "Ltll1 (LtI1~
lei
l:ln.:c \ t \ice "LI':Ichela cClu S~li.:c('i11~<;n dCI)'
,-::i~
kltUYllli !1l1\1!1::,:I:lnl
;;i~11l1khach JC'n lLI'TPHCi\1. D~ll'llil~ hl'I(\llc trtl\k I1ltll '<Ii
L'L11)c
\j.:·'n~ th~'111ltli' l'j :
cd quan 11Lj·cn:tng LIla phU\ing
\c
'tlnh hlnh rht)f]g chtlng t~ nan \:1 hoi. 11l:~lCL!U11
Chicu Xll;1I1cllll~; had gili
\~i)
Ll
ttnh hUl~ng dang tiee n~lO. f\ltlt ,,(, kh~icli,:tn mini
kh~ll'
('j
g:lll d(i IlH1i
j~l
ndi u\ ele t~ nan n~IY:l1l(lt di ndi J~1 bi ph~.lt

\,\'fi
s ;tien kkl
lrin. B~l T~ill1 dang nghl den I1ll)t
S(,
CU(ICtier \lic
\oi
chinh t]u)'en dia l'llll'dng d~'
tan quan h0 ttlt.
ILl
dl.!'dinh
,[Ii
tn;" eho m0t nh~'1
lr~
~,dn dl) nllling (lln
c'
n!2ai \1 kILl
It,n kCI1l.
Tlnh hlnh lLlu tlf
H0i quan Chicu Xuan dit dllde :dy lI~lng deh day
2
nClm (trll'IJe khi b:1 T~ll1llLlu tu').
Bay gili ll1(lt
SlJ
cong trlnh dit xlIclng c[lp trong khi cac qU~1xung quanh IllCii xay e;lt
dep hdn nhieu.
tv1L)tngtloi ban 1:1kien true Sll ua lc)ng ba Tam mOt biin thi~'t ke ll10i rflt [In tll(.ing,
tllY nhien ngu6n kinh phi (hlu tl( kha cao. Trong khi
<la,
b£l Tam llang lIl.1kien nang
ear khu

\~IC
nh[1 hang
V[I
tuy~n them d5u bep.
Tlllh hlnh qldn
Iy
Ba T;11l1da thue v9 chl~ng anh Tam dd lam \'i~c Idng ngay toan thai gian t;.li H6i
quan va tra Illong cho h9 hang thang. H9 se 21 luon t;.li HOi quan trong mOt can
phong phiasau Van phung H0i quan. Hq tuy~n dl,lng
V~I
qu;in
ly
khming
4-5
nh;ln
vien ban thai gian d~ d9n phong, nflu be'p va ph~IC
V~I
t'.li qU~ln cafe. VQ chong anh
T,lm co nhi~m
V~I
ghi c1H~p
s6
s,ich v~ tlnh hlnh thue phung, 'doanh thu cafe va
nh~ln tien tt( khach hang (ti~n m~t). Hang tu5n h9 n(>p ti~n vao Chi nhanh ngan
hang XCS t(,li Qu(Ln
9.
Nha ba Tam each xa H(}i quan, chi co th~ ghe mOt tu5n mOt
15n. Ba Tam tin tlI21ng vtlO vQ chong anh Tam, mc)c dll bi! co hdi buon VIdO:.lnh thl!
gdn day khC>ngtang them.
Thea kinh nghi~m cLia

die
b~ln
be,
ba Tam d~1djnh trang bj mOt h~ thong tinh tien
tlf dOng, tuytin mOt nhan vien ke roan. Chi phi khong Idn Idm nhl(ng b:1 ng(,li mflt
Jan
o
\'(j
chonn anh Tam, '
~'. l:'
Yeu diu
B~ln hay li~t ke V~lphan tich cae nli ro de d9a d5i
vdi
hO<;itdOng
Cl't l
Chieu Xuan,
biet
rang
m~lC
tieu Clla b~l Tam la trong \fang 2nam tdi phai thu
hoi
v5n
dau
ttf.
80 PH~~~~SANXlJAT
KHO
Tr~1ii;
H;\NO I N~-L~NHANG
~ , l
KE TOAN

PH.A.ITRD
PR : Phiell <10ngh! mlla
h.ilng (Purcha,c
R<:'iuistioll)
PO: Odll J"t h"lIg
(Purehas<: Or<1<:r)
RR :
Blio
Gin
nh,~11
h'lnJ;
(R<:e<:ivillg Report)
o :
Nh,i n h:, ng. de m
,it
I,ip RR 13 liell) tren cd
,,'1
PO
"i
Jem thlie {e.
E : Oi;i ehi':lI PO. PRo
RR v:, InvoICe
F .
Le'r
.:hling ItI thanh
to,in ,aU ~hi LIt;, .:hi~:u
PO.
In'Olee'
"i
RR.

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