quy trình kiểm toán tài sản cố định tại công ty TNHH kiểm toán Á Châu phần 4

GVHD: TS. Lê Ngọc Tánh Chuyên đề tốt nghiệp
CƠNG TY TNHH KIỂM TỐN Á CHÂU WP ref: BH
12
ASIA AUDITING CO.,LTD.
Client: ABC CO., LTD Prepared by: MNO Date:
Period ended Previewed by: Date:
Subject: Tăng giảm TSCĐ hữu hình – Increase (decrease) in tangible fixed assets
BẢNG TỔNG HỢP CHI PHÍ KHẤU HAO TSCĐ THEO THÁNG
TSCĐ HỮU HÌNH
TSCĐ VƠ
HÌNH
Nhà cửa, vật
kiến trúc
Nâng cấp, cải
tạo
Máy móc, thiết
bị
Phương tiện
vận tải
Thiết bị, dụng
cụ quản lý
Tài sản cố
định khác
Cộng
Tỉ
trọng
/ 2008
2141-1 2141-2 2141-3 2141-4 2141-5 2141-6
THÁNG 1 55,959,420 47,827,684 267,905,834 5,376,267 4,148,150 9,892,832 391,110,187 8.39% 1,375,000
THÁNG 2 55,959,420 47,827,684 272,513,743 5,376,267 4,148,150 9,892,832 395,718,096 8.49% 1,375,000
THÁNG 3 55,959,420 47,827,684 274,683,664 5,376,267 4,148,150 9,892,832 397,888,017 8.54% 1,375,000

THÁNG 4 55,959,420 47,827,684 274,683,664 5,376,267 4,148,150 11,661,157 399,656,342 8.58% 1,375,000
THÁNG 5 55,959,420 8,647,878 275,183,844 5,376,267 4,148,150 11,661,157 360,976,716 7.75% 1,375,000
THÁNG 6 55,959,420 8,647,878 275,183,844 5,376,267 4,148,150 11,661,157 360,976,716 7.75% 1,375,000
THÁNG 7 55,959,420 8,647,878 275,183,844 5,376,267 4,148,150 11,661,157 360,976,716 7.75% 1,375,000
THÁNG 8 55,959,420 4,113,157 275,183,844 5,376,267 4,148,150 12,852,615 357,633,453 7.67% 1,375,000
THÁNG 9 55,959,420 3,103,989 275,183,844 5,376,267 4,148,150 12,852,615 356,624,285 7.65% 1,375,000
THÁNG 10 55,959,420 3,103,989 289,991,588 5,376,267 4,148,150 12,852,615 371,432,029 7.97% 1,375,000
THÁNG 11 55,959,420 3,103,989 372,119,915 5,376,267 4,148,150 12,852,615 453,560,356 9.73% 1,375,000
THÁNG 12 55,959,420 3,103,989 372,119,915 5,376,267 4,148,150 12,852,615 453,560,356 9.73% 1,375,000
Tổng cộng 671,513,040 233,783,482 3,499,937,543 64,515,204 49,777,800 140,586,199 4,660,113,268
100.00
%
16,500,000
Tỉ trọng
2008
14.41% 5.02% 75.10% 1.38% 1.07% 3.02% 100.00%
Năm 2007 671,513,043 1,466,285,220 9,553,829,791 177,416,833 127,780,340 155,796,968 12,152,622,195 16,500,000
So
sánh
2008/2
Giá
trị
(3) (1,232,501,738) (6,053,892,248) (112,901,629) (78,002,540) (15,210,769) (7,492,508,927) -
% 0.00% -84.06% -63.37% -63.64% -61.04% -9.76% -61.65% 0.00%
Bảng 2.6: Trích giấy tờ làm việc của KTV ( BH
12
)
51
GVHD: TS. Lê Ngọc Tánh Chuyên đề tốt nghiệp
Bảng 2.7: Trích giấy tờ làm việc của KTV ( BH

14
)
WP ref: BH
14
STT Tên TS TKPB Ngay SD
TGPB
Năm
TGPB
thág
Ngun giá Pbổ năm Pbổ tháng
Khấu hao lũy
kế
đến 01/01/2008
Giá trị còn lại
đến 01/01/2008
khấu hao 2008
khấu hao lũy kế
đến 31/12/2008
Giá trị còn lại
đến
31/12/2008
211
TÀI SẢN CỐ ĐỊNH
HỮU HÌNH
61,776,971,66
0
5,979,408,60
7
498,284,05
1

12,152,622,195 49,624,349,465 4,660,113,268 16,812,735,463 44,964,236,197
2111 Nhà cửa, vật kiến trúc
15,444,800,00
0
671,513,043 55,959,420 671,513,043 14,773,286,957 671,513,040 1,343,026,083 14,101,773,917
Factory 6274 1/1/2007 23 276
15,444,800,00
0
671,513,043 55,959,420 671,513,043 14,773,286,957 671,513,040 1,343,026,083 14,101,773,917
2111
Tài sản nâng cấp, cải
tạo
1,796,292,340 573,932,205 47,827,684 1,466,285,220 330,007,120 233,783,482 1,700,068,702 96,223,638
Renovation,
mechenical &
electrical works
6424 5/1/2005 3 36 264,428,030 88,142,677 7,345,223 235,047,138 29,380,892 29,380,894 264,428,030 -
Renovation,
mechenical &
electrical works
6274 5/1/2005 3 36 1,108,400,000 369,466,667 30,788,889 985,244,444 123,155,556 123,155,556 1,108,400,000 -
Renovation of QA
room
6274 8/1/2005 3 36 41,618,200 13,872,733 1,156,061 33,525,772 8,092,428 8,092,426 41,618,200 -
Renovation of
workshop
6274 5/1/2005 3 36 37,645,000 12,548,333 1,045,694 33,462,222 4,182,778 4,182,777 37,645,000 -
Chiller roof 6274 8/1/2005 3 36 121,631,800 40,543,933 3,378,661 97,981,172 23,650,628 23,650,627 121,631,800 -
Renovation of
Mossroom

6274 9/9/2005 3 36 36,330,000 12,110,000 1,009,167 28,256,667 8,073,333 8,073,337 36,330,000 -
Platform expansion 6274 8/15/2006 5 60 186,239,310 37,247,862 3,103,989 52,767,805 133,471,506 37,247,868 90,015,673 96,223,638
2112 Máy móc, thiết bị
43,107,119,34
5
4,465,438,94
9
372,119,91
5
9,553,829,791 33,553,289,554 3,499,937,543 13,053,767,334 30,053,352,011
Set of changover kit
for slitting
6274 7/15/2005 10 120 279,152,800 27,915,280 2,326,273 69,788,200 209,364,600 27,915,276 97,703,476 181,449,324
COOLINGCHAMBER 6274 11/12/2008 6 72 314,690,000 52,448,333 4,370,694 - 314,690,000 8,741,388 8,741,388 305,948,612
Crown Cork lining line 6274 1/10/2005 10 120 9,754,554,555 975,455,456 81,287,955 2,926,366,367 6,828,188,189 975,455,460 3,901,821,827 5,852,732,729
Part of Crown Cork
shlell making line
6274 1/10/2005 10 120 503,438,460 50,343,846 4,195,321 151,031,538 352,406,922 50,343,852 201,375,390 302,063,070
Crown Cork Shelling
making line
6274 12/30/2004 10 120 8,225,082,015 822,508,202 68,542,350 2,467,524,605 5,757,557,411 822,508,200 3,290,032,805 4,935,049,211
Crown Cork lining line 6274 12/30/2004 10 120 233,836,885 23,383,689 1,948,641 70,151,066 163,685,820 23,383,692 93,534,758 140,302,128
Crushing machine 6274 2/12/2008 10 120 50,258,340 5,025,834 418,820 - 50,258,340 4,607,020 4,607,020 45,651,320
Crushing machine to
grind machine
6274 1/21/2006 10 120 41,008,785 4,100,879 341,740 7,860,017 33,148,768 4,100,880 11,960,897 29,047,888
ELECTRIC MOTOR 6274 3/30/2006 6 72 19,140,550 3,190,092 265,841 5,582,660 13,557,890 3,190,092 8,772,752 10,367,798
52
GVHD: TS. Lê Ngọc Tánh Chuyên đề tốt nghiệp
COMPAQ

COMPUTER
6424 1/28/2008 5 60 24,594,870 4,918,974 409,915 - 24,594,870 4,509,065 4,509,065 20,085,805
WP ref: BH
14
Linear Vibrator
Feeder+ Elevator in-
feed Tray
6274 10/1/2008 1 12 62,635,665 62,635,665 5,219,639 - 62,635,665 15,658,917 15,658,917 46,976,748
Magnetic elevator c/w 6274 10/1/2008 2 24 169,902,335 84,951,168 7,079,264 - 169,902,335 21,237,792 21,237,792 148,664,543
Supporting service 6274 12/30/2004 10 120 248,396,960 24,839,696 2,069,975 74,519,088 173,877,872 24,839,700 99,358,788 149,038,172
Plastic closure
moulding line
6274 12/30/2004 10 120 8,604,394,640 860,439,464 71,703,289 2,581,318,392 6,023,076,248 860,439,468 3,441,757,860 5,162,636,780
Plastic closure slitting
line
6274 12/30/2004 10 120 3,346,449,325 334,644,933 27,887,078 1,003,934,798 2,342,514,528 334,644,936 1,338,579,734 2,007,869,592
Plastic closure
printting line
6274 1/12/2008 10 120 18,340,250 1,834,025 152,835 - 18,340,250 1,834,020 1,834,020 16,506,230
Plastic closure
printting line
6274 12/30/2004 10 120 16,692,260 1,669,226 139,102 5,007,678 11,684,582 1,669,224 6,676,902 10,015,358
Plastic closure
printting line (MOSS)
6274 8/22/2005 10 120 764,472,440 76,447,244 6,370,604 178,376,903 586,095,537 76,447,248 254,824,151 509,648,289
PMC300 6274 11/13/2008 10 120 9,330,916,000 933,091,600 77,757,633 - 9,330,916,000 155,515,266 155,515,266 9,175,400,734
CROWN CRUSHING
PRESS
6274 12/4/2007 10 120 34,205,000 3,420,500 285,042 285,042 33,919,958 3,420,504 3,705,546 30,499,454
Transformer 6274 6/2/2005 10 120 46,774,600 4,677,460 389,788 12,083,438 34,691,162 4,677,456 16,760,894 30,013,706

Part of Crown Cork
shlell making line
6274 1/26/2008 10 120 453,500,830 45,350,083 3,779,174 - 453,500,830 41,570,914 41,570,914 411,929,916
Supporting service 6274 2/19/2008 10 120 260,390,560 26,039,056 2,169,921 - 260,390,560 21,699,210 21,699,210 238,691,350
HP Laptop 6424 4/24/2008 5 60 22,450,560 4,490,112 374,176 - 22,450,560 2,993,408 2,993,408 19,457,152
Dell Latop 6424 10/11/2008 5 60 26,780,430 5,356,086 446,341 - 26,780,430 1,339,023 1,339,023 25,441,407
HP Computer 6424 5/10/2008 5 60 7,560,230 1,512,046 126,004 - 7,560,230 1,008,032 1,008,032 6,552,198
WATER CHILLER 6274 9/26/2008 10 120 247,500,000 24,750,000 2,062,500 - 247,500,000 6,187,500 6,187,500 241,312,500
Cộng
43,107,119,34
5
4,465,438,94
9
372,119,91
5
9,553,829,791 33,553,289,554 3,499,937,543 13,053,767,334 30,053,352,011
211
3
Phương tiện vận tải,
truyền dẫn
451,606,485 64,515,212 5,376,267 177,416,833 274,189,652 64,515,204 241,932,037 209,674,448
Forklift truck 6274 4/1/2005 7 84 437,606,760 62,515,251 5,209,604 171,916,941 265,689,819 62,515,248 234,432,189 203,174,571
Hand forklift truck 6274 4/1/2005 7 84 13,999,725 1,999,961 166,663 5,499,892 8,499,833 1,999,956 7,499,848 6,499,877
2114
Thiết bị dụng cụ quản
lý
248,889,000 49,777,800 4,148,150 127,780,340 121,108,660 49,777,800 177,558,140 71,330,860
Crown cork Dust
Simulation Machine
c/w accessories

6274 5/10/2005 5 60 32,757,865 6,551,573 545,964 17,470,861 15,287,004 6,551,568 24,022,429 8,735,436
Crown cork pneumatic
closing device c/w
accessories
6274 5/10/2005 5 60 28,395,825 5,679,165 473,264 15,144,440 13,251,385 5,679,168 20,823,608 7,572,217
Crown cork pressure
retention test c/w
accessories
6274 5/10/2005 5 60 19,490,890 3,898,178 324,848 10,395,141 9,095,749 3,898,176 14,293,317 5,197,573
Computer Pentium 4 6274 4/1/2008 5 60 7,560,945 1,512,189 126,016 - 7,560,945 1,512,192 1,512,192 6,048,753
53
GVHD: TS. Lê Ngọc Tánh Chuyên đề tốt nghiệp
Computer Pentium 4 6424 4/11/2005 5 60 39,566,015 7,913,203 659,434 21,761,308 17,804,707 7,913,208 29,674,516 9,891,499
WP ref: BH
14
Aficico photocopy
machine
6424 6/2/2005 5 60 37,470,000 7,494,000 624,500 19,359,500 18,110,500 7,494,000 26,853,500 10,616,500
Plus gages c/w
accessories
6274 5/10/2005 5 60 10,689,665 2,137,933 178,161 5,701,155 4,988,510 2,137,932 7,839,087 2,850,578
ZEBRA Z4M Printer
203dpi
6274 5/1/2005 5 60 27,100,000 5,420,000 451,667 14,453,333 12,646,667 5,420,004 19,873,337 7,226,663
Air receiver tank 2M3 6274 5/1/2005 5 60 26,600,000 5,320,000 443,333 14,186,667 12,413,333 5,319,996 19,506,663 7,093,337
Internal telephone
system
6424 8/11/2005 5 60 19,257,795 3,851,559 320,963 9,307,934 9,949,861 3,851,556 13,159,490 6,098,305
2118 Tài sản cố định khác 728,264,490 154,231,398 12,852,615 155,796,968 572,467,522 140,586,199 296,383,167 431,881,323
Biffer room 6274 8/12/2005 5 60 19,780,400 3,956,080 329,673 9,560,527 10,219,873 3,956,076 13,516,603 6,263,797

Bike shed 6424 8/12/2005 5 60 29,697,200 5,939,440 494,953 14,353,647 15,343,553 5,939,436 20,293,083 9,404,117
Air Blow Conveyor
c/w
6274 4/4/2008 5 60 106,099,500 21,219,900 1,768,325 - 106,099,500 15,914,925 15,914,925 90,184,575
Cover window in front
of factory
6424 12/12/2005 5 60 24,924,740 4,984,948 415,412 10,385,308 14,539,432 4,984,944 15,370,252 9,554,488
DRIVE IN RACK2 6274 12/13/2007 5 60 78,636,210 15,727,242 1,310,604 1,310,604 77,325,607 15,727,248 17,037,852 61,598,359
Hệ thống phòng cháy 6274 6/7/2007 5 60 59,978,335 11,995,667 999,639 6,997,472 52,980,863 11,995,668 18,993,140 40,985,195
Toilet & disposal bin 6424 9/5/2007 5 60 55,503,700 11,100,740 925,062 3,700,247 51,803,453 11,100,744 14,800,991 40,702,709
Povan Hopper Loader
S4123
6274 8/4/2008 2 24 28,595,000 14,297,500 1,191,458 - 28,595,000 5,957,290 5,957,290 22,637,710
DRIVE IN RACK 6274 6/12/2007 5 60 85,469,185 17,093,837 1,424,486 9,971,405 75,497,780 17,093,832 27,065,237 58,403,948
SCALE HFS 6274 8/23/2006 5 60 18,976,555 3,795,311 316,276 5,060,415 13,916,140 3,795,312 8,855,727 10,120,828
Extention shed 6274 12/12/2005 5 60 169,820,665 33,964,133 2,830,344 70,758,610 99,062,055 33,964,128 104,722,738 65,097,927
Store Area No.1 6274 9/8/2005 5 60 16,452,500 3,290,500 274,208 7,677,833 8,774,667 3,290,496 10,968,329 5,484,171
Store Area No.2 6274 9/8/2005 5 60 34,330,500 6,866,100 572,175 16,020,900 18,309,600 6,866,100 22,887,000 11,443,500
213
TÀI SẢN CỐ ĐỊNH
VƠ HÌNH
49,500,000 16,500,000 1,375,000 16,500,000 33,000,000 16,500,000 33,000,000 16,500,000
213 Tài sản cố định vơ hình 49,500,000 16,500,000 1,375,000 16,500,000 33,000,000 16,500,000 33,000,000 16,500,000
Accounting software 6424 12/31/2006 3 36 49,500,000 16,500,000 1,375,000 16,500,000 33,000,000 16,500,000 33,000,000 16,500,000
54