PHƯƠNG HƯỚNG VÀ GIẢI PHÁP HOÀN THIỆN QUY TRÌNH ĐÁNH GIÁ TRỌNG YẾU, RỦI RO TRONG KIỂM TOÁN CHU TRÌNH BÁN HÀNG – THU TIỀN DO CÔNG TY TNHH KPMG VIỆT NAM THỰC HIỆN

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Khóa luận tốt nghiệp Khoa Kế toán
PHƯƠNG HƯỚNG VÀ GIẢI PHÁP HOÀN THIỆN QUY TRÌNH
ĐÁNH GIÁ TRỌNG YẾU, RỦI RO TRONG KIỂM TOÁN CHU
TRÌNH BÁN HÀNG – THU TIỀN DO CÔNG TY TNHH KPMG VIỆT
NAM THỰC HIỆN
3.1. Tính tất yếu phải hoàn thiện qui trình đánh giá trọng yếu, rủi ro trong kiểm
toán chu trình bán hàng – thu tiền do Công ty TNHH KPMG thực hiện
3.1.1. Phương hướng phát triển và chiến lược của Công ty
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SV: Đặng Phương Loan Lớp: Kiểm toán 46B
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Thứ hai: Mở rộng lĩnh vực hoạt động của Công ty
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-mB-e3)*8-1f)38&U$
8&b85/#+&&;&2v-H
SV: Đặng Phương Loan Lớp: Kiểm toán 46B
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Khóa luận tốt nghiệp Khoa Kế toán
///g83*GX_ugq7
4-*/IB8-1&C/D]&'&
*-6&#)(-9$-*-$E"5gqH-&-*
-;<aU$Qgq-*74].*
$%*)*85/-]'&H*
hhx-]H*U$Q]N&/8-18
5/83J5K;^./a&/8-1(-HU$ /'
<'&-*X$5MX-*A/*S'&J5KJ
!Rhhy8&4*$)HGX_u;
Thứ ba: Tăng cường chất lượng kiểm toán viên
s23-5746&$U$-H-5!2]).GJ)*
-53J!/e^*K4-*J!/e*/]^aU_&]).
Q)&$.GX_uE)2-*'&C!&
F;UIF*3U$=-2-m.5
&E-*U$-m3&5:.D=-2
-*qLUULD%*6&]3I4
=-2&;UIF./BGX_u76&]
&g/=-2U$&5.)*-5q@53

6&]8-1/L&)L;U$Q
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3.1.2. Vai trò của qui trình đánh giá trọng yếu, rủi ro đối với kiểm toán chu trình
bán hàng – thu tiền
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#6&F5q&4;O/+>5/
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6&F(-sUU.;s#$"]-U&?
SV: Đặng Phương Loan Lớp: Kiểm toán 46B
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Khóa luận tốt nghiệp Khoa Kế toán
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85/#+&)3)*3;U&F"*k&)*&
F&]v6&F,81885/)*./
&3485/5&6&#*"4&F
.5H;G6&#&F*)*6&=#

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85/&]"C85/F)*!5&6&#$
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.F'&$;JA26&#6&F
&F*Z#7)H6&##sUU&;s#
=6&Fq&6&)H&4
&F"*k&F6&F*)3*(9;
U*U$)*85/-H6&$I])H
]).5/-1&F&&$g+
]&/#"#5/-1FGJ$g
-&F;G6&Fq&$.5]F
-5+1'5Z$+-*
)&A$+-&F;G#7B
,81sUU.)*)H;
JH6&F&GJN.
*8.+#-*6&#,5
5]GOKs*)*B&5&F1I"#
#.&;&2&./5]
*$]FGJZDbhhx5/-1A8
&E8v-A-m$#"#.12&E;
SV: Đặng Phương Loan Lớp: Kiểm toán 46B
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Khóa luận tốt nghiệp Khoa Kế toán
)3-H-6&q6&Fq&#
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-5*56&F*)*4&&)*4B#//B&
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H-*3J5K;
3.2. Giải pháp hoàn thiện qui trình đánh giá trọng yếu, rủi ro trong kiểm toán

chu trình bán hàng - thu tiền do Công ty TNHH KPMG Việt Nam thực hiện
Thứ nhấttVề qui trình đánh giá trọng yếu
f)()&A-6&Fq&*F
"*X'Dq&"'&./=" #12sUU
8-5*f&F"CD.&A/
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 /3*-HDq&/=" )*!D(
;^IB"#6&$#1)3&-*
/&2GJ/#,81/+>5/D
4q&/=" :#14/v./
U_GJK]rRh{q&|E8v$
\*--5/#/=" DH)."'&-q&#
12sUU&?*QA/Dq&)26&
]8*#D$/#sUU&-*(9
-51./;_1hU&?F"*t
<-2-Dq&)26&]8*#-*
)38&Zg/-2+.#1'
.-*6&2/811qm&1/=;
J5Dq&)26&]8*#-*)38
&Zg/-2)q.B1./-*
-5./1./-H&Z)*#.
HD4/A.;
SV: Đặng Phương Loan Lớp: Kiểm toán 46B
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Khóa luận tốt nghiệp Khoa Kế toán
S-A-5/=" Dq&4./:/'*Z
B&$%&F"*k&*Z35&6&#
#/'*2sUU;
&226&Fq&3U$

)3$gq-5/=" 82&]-*).#
7#1;O&+=8Dq&)A/3)*I7
GJ%+4}/3q&-*}*./81
&##12sUU;XI//GX_u
A/-t]-Hb#1.GJ/#+f+>
=]#74D/IEID
/3q&+C1/v./
6&F'&GJE=)*D.
/=" -*$"l&%*;Sv#16&$)H
8&6&$@##b8&8/e/#&
e&&4Dq&;_E8v&F"*k&
#1&I38/e/#&e*""#)3%
"a4]5/-16&$)3@.hhx2$
"#7D/3q&]-H4]&F&*
8m1.$/v./)*!/E
$&A/"CD';JH#18&-*/#&
*/#&4"4&$"5-6&$F"#:
#112&]-HB#1*Q&;S
/81&4Dq&)*$/v./;
J)=&8**56&F*U$2gqI"#
b5/-1#1&FDq&./
b#1~8-*5&!34
%8m1I-/=" q&#1;
J5/=" q&b#12sUU*Z
&E"5]-HB*6&$)H]).
#12sUU&;JF-A5/=" U$=
SV: Đặng Phương Loan Lớp: Kiểm toán 46B
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Khóa luận tốt nghiệp Khoa Kế toán

NF&48&6&$5/-1)26&#1-HB
#16&$@E6&$)H]).5/-1+#5/
-1I#FGJZ5hhx8$'/=" q
&;JHB#1e)3U$HGJ/=" 82
6&$I]#1-H6&$ ]#1'/=" 
)%)5/'!#1=-HH)."'&-q&;JHD
q&&.6&-5"##1-*-5]
GOKs*GJ,815]& %D
q&./;^5]&%*Z"4.&-Hq
&-E"##1;
5#//*e@3)A/3U$
Z]&&?"I"v)3IFZ.
]&g/-555&6&#I/./
)(I!#!3U$;
Thứ hai: Về qui trình đánh giá rủi ro.
Một là, giải pháp kết hợp các công cụ mô tả hệ thống KSNB của khách hàng.
<]-H6&F"H*&F
&5]GOKs*GJF"*&"F-5
]*$6&"#=&@"#&A-*)&a;2)*-5
FGJ$#11*#"#./)(
C1g/*3.12&;
JH"#=&@W•&ffY=)*$1&A5-*.GJ
,814-5F"*&"-5]4"4
*;s#=&@.,81F"*-5]
*$F"*-$-*1;
K. D*b/':)35/-1&F-H2&'&
-)35/-1Db)26&b5/-1"N'&
g'&5/-1*#-* ,816&F -*
-5F"*2sUU;s#=&@.6&,81-Hm&
-)3=&@%#)"CUEG$2I#,81

$/1&4&-*#!GJ;
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