“ Hoàn thiện kiểm toán khoản mục doanh thu trong kiểm toán Báo cáo tài chính do Công ty Kiểm toán và Định giá Việt Nam thực hiện
Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (547.77 KB, 117 trang )
Website: Email : Tel (: 0918.775.368
!
"
#
#
#
$
#
%
%
#
&
$&"
'
%
(
$)
'
#
'
&
#
&
#
#"
#
&
&
&
%
#
"
#
*
+$
"
&
&
",
#
"
&
%
-
"
$
"
"
(-
#
#
%
&
(
"&
"
%
#
$
.
*
+
(
#
"
#
#
#
"
-
&$/
&#
#
*
+
01&"
#
#
#
%
"
&2
&
&#
(
%
"
$
#
(
'
#
#
&
"
"
#
$*
&"
"
"
"
(
'
#
&
3
Website: Email : Tel (: 0918.775.368
&#
"
"
%
"
(%
$
4
#
"
#
&.
)
*
+
%
%$
5/
6,
7
!"
#
$
%
&'
(
+
"
(
#
'
&
'
7
! "#
$
%
&
'(
"
! "#
$
%
!)*#
+
, (
&
*
-*
./
0
1
! !)*#
+
, (
&
4
%
(
"
'
"&
"&
,#
%
&
'
$
8
Website: Email : Tel (: 0918.775.368
2,34,)2,5+6#7'89,:8;,2'2
'<8,5#7'89,$98)98'=)2>,2
& '?,5@9'+6$98)98'=)2>,2
A& '*
1
B
%
)*)*
#
*
/
(
" '
9"&%
:" '
9%
-
&
:" '
%
9
&:;#"
"
%
7)
"
#
%
'(
"
"
9,&
&
"
:$.
"
#
"
%
"
('
(
#
,
"
#
"
"
#
%
"
%
%
'
&
%
%
"
(
"
#"
"
%%
"
"
#
'
$5
&
(
#
%
%
(
'
%
(
"
&.
#
&
&
"
$
<
#
"
.
7,
=
5&
>
&
#
"
#
%7?
.
-
'
&
&
"
#
"
'(
@
Website: Email : Tel (: 0918.775.368
.*
#
-
#%
&
;9A&
&
"
:
.
,
"
#
"
(
#
#
"
&
$+
&"
"
#
$<
'
"
'
#
'
&
",
,$,
"
'
'
"
'
"
"'
&
&
#
#
"
"
&"
"
'
,
$
)*+* '
,#
-'.-
-
<
"
(
"
-
'
&
&
"
"
&
$
/
"
-
#
"
-
"
#
"
$
<
&
'
-&'
#
&"
'
#
#
#
$4
-
'
&
&
"
#
&#
#
"
$#"
"
"
"
"
"
$#
"
(
'
&
#'
75
#
#
"
"
(
#
$)
-
'
&
&
"
%
"
&"
"
B
Website: Email : Tel (: 0918.775.368
"
-&
#7"
"
&,
#
(
$)
"
%
'(
"
7
#"
"&
$A
"
"
$&
"
8
#
,
(
(
(&
$)
"
'
"
""
%
"
"
%&
,
"
"
&,
"
#(
9,%:
%
"
'
$<
'
#(
'
7#(
#(
#
%
#(
$
7A
#
#
%
#
%
"
%
'
"
$#
&
#
#
#
"
#(
"
%,
"
"
"
$<
#(
'
#(
&
#(
6
$
7
-,-,
"
'
"
"
#
%
'(
(
'
$
A
"
#
"
"
#
-
&
%
"&
9(
%
%:
%
'
%
(
'
"
"$
C
Website: Email : Tel (: 0918.775.368
C& *
(D
E(DE
E
E
$
%
&
,
"
%
8117D
'
,
"
9(
:
"
&
EF$
'
7
"
'
"
"
'
&
&
$)
'
"
(
(
#'
$
'
(
7
5
7
&%
#
#
&
$
<
#
&
"
+
#
'
&#<<
(
,
%
"
'
7%
%
"
$
"
#
'
&#<<
"
&
"
$
(
#
&"
(-
'
&
&
"
"
"
#
"
"
&
(
-
%
&
%
"
-
#
-,-,
&
&
,
(
&
&
#
#
$
+*)* /01
A
&
"
(
"
,
#
$<
&
%"
'
"
#
"
G
Website: Email : Tel (: 0918.775.368
(
,
&
"
%
$
+*+*/01
)&
(
,
"
#
&
#
#
$<
&
-
&
&
#
.
-&
&
$,
&
%
'
7
<#
'
H
<#
(
<#
H
<#
H
<#
"
<#
&
#
& ,2F,5G)7)H$I,)J;:8;,2'2I,22K,5L,
+M,6#7'89,$98)98'=)2>,2
A& :
E(DE
E
!
)*)*
#
/
"
#
'
#
-,
&%,
'
#
"
"
#
&
",
"
$
"
#
#
%
-
"
$/
I&%,
,
"
&
#
%
-
&"$J
#
&'(
'(
(
"
K
Website: Email : Tel (: 0918.775.368
'(
%
&
%
"
$
,
5
7D4
"
#
#
#
#
%
%
$J
%
&
%
"
L
&
F
,
"
*
+9*=M:%
3B7D4
#
"
#"&
"
%
%
-
"
(
%
F$
+
&,
#
"
"
$
)*+* /02
,
"
%
3B4
'
'
'
9'
'
:
$#
(
&,
-%#
'
&
"
"
'
$
: B
E!
A
#
"
#"&
"
%
%
-
"
(
%
"
C33
C38
C337'
#'
,
"
%
3B
&
'
%
(
%,
%'
%
"
'
"
$
C3874
'
%
%
#
'
$
0
Website: Email : Tel (: 0918.775.368
:
N*
%
C3C74
'
&
"
$
"
%7
7A
&
'
#
#
#
"
$
%
"
%
%
9'(
%
'
&
N
:
<
$
'
"
(
$
&
%
$
"
$
<
'
"
&
$
<
&
$
)
"(
!
<
"
'
'
#
9C@3:7,
%
-
'
"
#
&
7
&
"
'
N
"
$
<
"
'
9C@8:7,
",
"
&
"
'
$
<
"
"
7
"
&
"
%
"
%
"
#
"
(
#"
$
(
'
-
"
#
(,
#
"
#
$
O
Website: Email : Tel (: 0918.775.368
)*3* &",0
4
"
#
#
#
&
#'
"
"
%
"
#'
"
,
%
&
%7
,
"
%
3B
"
4'
"
C
7
4
&
#
#
(
&
%
%
$
4
"
(
&
&
%
(
&
"
%
$
4
-
(
(
4
(
%,
"
$
P
'
$
)
"
B
"
7
4
-
(
(
<
"
(
"
$
P
'
&
"
P
%
$
)
9C3C:
"7
H <
"
(
"
H 4
-
(
(
$
.
#
&
'
#
&"
$
31
Website: Email : Tel (: 0918.775.368
<#
(
%7.
&
(
%,
-,-,
"
(
'
'
$M"&
'
-,
&
'
&
'
$J&
&
#
"
"
#
'
-,
&
'
#
-,
&
%,
'
"
%,
&
"
&
"
%
'
#
%
#
$<(
#
'
"
+
"&
'
,
"
&
$##
-
"
#
&
&"
"&
'
'
#
'
&
"
"
"
&
"
"
#
$
33
Website: Email : Tel (: 0918.775.368
!
#
:
E
)** &",
,
"
%
3B
"
"
(
%,
&"'
"
'
@$4
-
&
"
(
%,
#
&
&
'
&
'
#
$4
"
'
,&(
%7
+
QQ,
"
#
'
"
QQ
%
QQ
38
>311
Q
+
J&
'
>
"
>&
.
(
"-
-
.
Q
>
/
'
>
-
"
*
.
"
A
P.
Q
>&
Website: Email : Tel (: 0918.775.368
+
QQ,
#
'
QQ
%
'
$
)
(
'
(
-
"
'
$
)
"&
&
'
,
)
'
,
#
'
,
#
&
#
$
#"&
'
"&
"
#"&
'
"
3@3
"
#
$
)
%
,&
#
#
,&
#
#
%
'
$
)
"
#
'
%#"&
##
"
C@3C@8C83$<
"
&
%,
'
-
(
-
"
"
3@
Website: Email : Tel (: 0918.775.368
"#!
!
!$!
!
!
.O33.C33.3333383@3
/
.@@3
.C83C@3C@8>
#
'
Q
#
.@@@3
.
&
R
QQ
.@@0K
A
%
%
#
'
4'
#
&#
C& #
! "
$
%
&
+*). Ý
4
.
-
'
&
&
"
#
&
'
B
7
"
"
"
&
&
#
"
"
"
#
(
,
#'
&
%,
#
#'
"
&#
#
"
"
%
&
&
%
"
#
&$
.
#
#
#
#"
7
4
"&
'
&
%
#
"
"
"
3B
Website: Email : Tel (: 0918.775.368
$<
%,
(
"
%,
#
"
"
&
#
"
$
4
(
(
/.
&
'
"
(-
&
$
4
""
#
#
"
#
%%
"
#
#
%%
#
#
#
"
$
A
&
-
"
(-
&#
$##
,
(
&
&
-
(#"
"&
(
"
&
%
%
#
(
%,
&"
&
$
#"
"
#
-
%,
"&
#
%
%,
$
+*+* 5
.
&
"
"
"
-
'
&
&
"
"
,
"
%
8117D5
"
.*
&
"
#&
"
-
#(
#%
3C
Website: Email : Tel (: 0918.775.368
"
9(
:
#
&
#
"
#
&
"F$
7
"
%
'
#
"
%$
#
%&
7A
"
#
"
%
"
$
#
!
7A
"
"
9(
#
#
:$
.
'
7
'
(
)
!
7-,-,
#
&
%
"
$
'
(
)
!
7&
"
"
&
"
"
&%,
"
$
)
"
"
%,
'
%7
*!
)
'
(
)
!
!
!
5
&
<
"
-
(
&
5
4
%
"
(
5
#
,
5
'
%
&
"
'
'
%
"
"
5
&
/
'
%
"
3G
Website: Email : Tel (: 0918.775.368
%
'
#"&
%
5
-
%
<
"
#
-
#%
'
5
#
'
& <
"
$
<
"
#
5
"
4
%,&
5
,
<
,
"
$
O& @"%
!
)
'
"
'
"
'
"
&
#
(
"
.
#
&
%
#
"
,&#
@
7
"
"
"
"
"
$#
#
"
"
&#
&
$
3*)* 60
-
A
"
"
"
#
#
'
"
$
3K
Website: Email : Tel (: 0918.775.368
Ý
"
"
%7
Q
"
'(
"
&
#
%
#&
"
-
#
&
.*
Q
"
'
"
&'
$
A
(
.*
&"
#
'
"
$
A
(
"
%
$
<
"
"
,
"
%
@117
.
"
"
$.
"
(
'
'
"
#
&
"
#
#
'
"
$
.
"
'
7
+
!
(
)
!
%
7
'
#
"
#
#
'
#
"
"
$
+
!
(
)
!
)
)
7A
"
#
"
"
$5
"
"
"
,
"
$
<#
"
7A
'
"
#
&
"
"
,
,
"
#
"
$<#
"
30
Website: Email : Tel (: 0918.775.368
"
#
"
$
<
'
"
"
'(
%
%7
,!
$
%
(
!
(
)
!
,
)
$
(
!
(
)
!
J
#
"
'(
'(
.*
&"
"
"
$
(!
!
7
#
"
'
%
&"
&
&#
#
"
$<
"
7
.
#&
7
'
-
%
"
$
3O
)
$
(
!
(
)
!
)
&
)
)
#
&
#
#"
"
%
'
"
A
"
"
"
#
"
Website: Email : Tel (: 0918.775.368
.
7
(
(
"
7&
&
.*&
"
(
'
&
"
%
"
"
-,-,
'
&
&
'
%'
#
#
"
(
#
#
$
-
!
.
(
)
!
A
&
(
&
&
'
"
$
)
"
#
&
#
"
'
"
$
+&
(
(
)
!
)&
%
"
&"
"
"
%
#
'
"
N
$
,*M=%
831
&
"&
"
"
"
'
&8CR1OR3O0O
%
3KR/)9&
<
:'
3GR13R3OO1&
>
"
$
,"
)
(!
!
,
"
*
+%
@319*M=@31:7D)
"
<<.*
'
&
"
(
&
%
"
"
"
,.*
#
&
<<
"
#
"
(
'
"
F
'
%7
)
!
!
!
( !
)
!(!
!
7P,-,
(#(
"
&(
"
(
"
81
Website: Email : Tel (: 0918.775.368
$
&
"
#
Q)"
-,-,
/010
(
2!
)
(
)
!
!
(
)
!
"
"
&
&
"
#$
*!
+3
)
!
!2!!
1
)
'
"
"
-,-,
'
'
#
(
&
"
%
"
"
"
"
(
&'
"
"
&
$
,,
.
!
!
%&
)
!(!
!
*
&
"
.*(
'(
&#
&
"
"
"
'
7
<
&
&
"
7Q
&
,
&
'
"
##
(''
Q)
&"
#
"
#($
P,-,
&
"
"
-,-,
$9,
%
8C1
-,-,
&
#"
:
,4
)
,
"
%
C81DJ&#
F
83
Website: Email : Tel (: 0918.775.368
D#
"
"
"
&
#
"
-
#
#F
7
'
<<
'
#
"
"
"
#"
"
#
$
(
%
'
"
"
"
"
-
$
)
%
%%
#<<
.*
&"
-
'
"
<<
'
&
7
>
9&
-
:7A
%%
#
%
#<<7
M%
'
(&%
"&
(#
%%
(
(
-,-,
-
'
(&
M%
&
'
'
#
'
#
(&%
(#
#
(
&'
$
M%
,"
,
$
M%
'
$
M%
#
$
>
9&
&
%
:A
#%
%
%
&
%
"
"
#<<$
>
&
%
%%
&
<
&
&"
#
$<(
-,-,
&
%
#'
#
88
Website: Email : Tel (: 0918.775.368
"
"
%%%
&
%
&
N
"
&
%
-
#
-,
"
"
"
$)
"
.*
"
&
%
-
"
'
'
-
&
"
&$
,56!
!
&
!
)
,*M=%
811D#
&
#
9
%
"
:#
#
&
&
-
%,
&
%
$5
#
&
#
&
%%
#
F
)
#
&
-
%%
$
S
#
&
7
.*#(
'
%
&
%
&%,
-,
"
%,
%
'(
$*
-&
'
&
(
7
T
7J&
"
#
&
&
#
&
&
&
#%
"
#
#
-,
#
%
&
"
#'
"
"
(
'
#
$
T
7
%%
#
&
%%
%
(
&&
#
&
%
#
&
$
8@
Website: Email : Tel (: 0918.775.368
>'
#
&
"
7&
%%
"
'
#
&
"
%,
%
'(
$*
'
&
7"
"
'
"
#
#
#
#"
%
"
$
$
7,*M=%
B11U
#"
9#%"7=U:
DU
#
"
&"
#&
"
-,
"
"
"
%%
#
&
$U
#
"
'
''
#
#"
%
94U:#
#
96U:
#
#
94U:$
<
7
=UV6UP<UP4U
4UV=UR96UP<U:
6U96,%,#%":7U
#
7A
#"
%%
#
&
'
"&
"
%
"
%
'
#
#
&
"&"
$
<U9##%":7
%%
#
&
#"
"
'
"
$
4U9,#,#%":7
%%
#
&
"*
"
#"
"
8B
Website: Email : Tel (: 0918.775.368
*!
)
"6!
!
)
(
)
!
'"(D
D
E
<
"
<
"
<
"
-
<
"
E
$0
(
E
3 <
<
8
@
< < <
B
C <
<
,7
)
(
)
!
$
!
!
!
)
(
)
!
,
"
*
+%
B119*M=B11:7D)
#
#
"
%
'
F#
"
"
.*
-,-,
"
%
'
&
7
.
(
'
"
"
"
$
+
"
#
Q)
'
"
$
*
"
#-,-,
/.
"
%
'
J%
6
(
)
!
9'
%
#
(
:
P,-,
&
'
<
(
#
Q)
'
&
&
<
&
#
'
#
$
!
)
&
)
+3!
!
(
!
8C
