Cong ty TNHH Ki~m toan VII Tu vAn Chu§n Vi~t ( VIErVALUES ) Cong ty thanh vien cua JPA Internaltional Dja chi dang ky : 33 Phan Van Khoe, phuong 13, quan 5, Tp.HCM Try sO'van phOng : 156-158 Phd Quang, plnrong 9, qu~n Phu Nhuan, Tp.HCM Tel: +84 (28) 3999 00 91-97 Fax: +84 (28) 3999 00 90 Email: [email protected] Web site : www.vietvalues.com - - ..- .-- - IIII VIErVALUES IIII INTERNATIONAL S6: 2064/19/BCKT/AUD-VVALUES BAo CAD KIEM TOAN DOC LAp . . Kinh gfri: QUY eo DONG, HQI DONG QUAN TRJ VA.BAN DIEU HA.NH CONG TY CO PHAN DAu TU PHAT TRIEN CONG NGHI~P THUONG M~I CV CHI Chung t6i dll ki~m toan bao cao tai chinh kern theo cua C6ng ty C6 phan D~u tu Phat trien C6ng nghiep Thuong mai CLIChi (sau day goi t~t la "C6ng ty"), duce I~p ngay 12 thang 3 nam 2019, tu trang 08 d~n trang 47, bao gom Bang din d6i k~ toan tai ngay 31 thang 12 nam 2018, Bao cao k~t qua heat dong kinh doanh, Bao cao luu chuyen tiSn t~ cho narn tai chinh k~t thuc cling ngay va Ban thuyet minh bao cao tai chfnh. Tnich nhiem cua Ban Di~u hanh Ban DiSu hanh C6ng ty chiu trach nhiern vS viec I~p va trinh bay trung thirc, hop Iy Bao cao tai chfnh cua C6ng ty theo chuan rnuc k~ toan, ch~ d(>k~ toan doanh nghiep Vi~t Nam va cac quy dinh phap Iy c6 lien quan d~n viec I~p va trinh bay Bao cao tai chinh, chiu trach nhiern vS ki~m scat noi b(>rna Ban diSu hanh xac dinh la dn thi~t d~ dam bao cho viec I~p va trinh bay Bao cao tai chfnh kh6ng c6 sai s6t trong y~u do gian I~n hoac nharn Iftn. Trach nhiem cua Ki~m toan vien Trach nhiern cua chung t6i la dua ra y kien vS Bao cao tai chfnh dua tren k~t qua cua cuoc ki~m toan. Chung t6i dll ti~n hanh ki~m toan theo cac chu~n mire ki~m toan Vi~t Nam. Cac chuan muc nay yeu du chung t6i tuan thu chuan mire va cac quy dinh vS dao dire nghe nghiep, I~p k~ hoach va thuc hien cuoc kiern toan d~ dat duoc su dam bao hop Iy vS viec li~u Bao cao tai chfnh c6 con sai s6t trong y~u hay kh6ng. C6ng viec ki~m toan bao g6m thirc hien cac thu tuc nham thu thap cac bang chung kiem toan vS cac s6 li~u va thuyet minh tren Bao cao tai chfnh. Cac thu tuc kiem toan diroc lira chon dua tren xet doan cua kiern toan vien, bao g6m danh gia rui ro c6 sai s6t trong y~u trong Bao cao tai chfnh do gian l~n hoac nh~m Iftn. Khi thuc hien danh gia cac rui ro nay, kiem toan vien dll xem xet kiem scat n(>ib(>cua C6ng ty lien quan d~n viec l~p va trinh bay Bao cao tai chfnh trung thuc, hop ly nham thiet k~ cac thu tuc kiem toan phu hop voi tinh hinh thuc t~, tuy nhien kh6ng nharn muc dich dira ra y kien vS hieu qua cua ki~m scat n(>ib(>cua C6ng ty. C6ng viec kiern toan cling bao g6m danh gia tinh thfch hop cua cac chfnh sach k~ toan duce ap dung va tfnh hop Iy cua cac uoc tinh k~ toan cua Ban DiSu hanh cling nhtr danh gia viec trinh bay t6ng th~ Bao cao tai chfnh. Chung t6i tin tuong r~ng cac bang chung ki6m toan ma chung t6i dll thu thap duoc la d~y du va thfch hop lam CO" sa cho y kien kiern toan cua chung t6i . VIErVALUES - Mang tri thuc phuc V/f khacb hang - VIEfVALUES - Bring Knowledge to Clients 6