LI M U
Chuyn thc tp chuyn ngnhPAGE 80Chuyn thc tp chuyn ngnh
MC LCDANH MC CC T VIT TTDANH MC S , BNG BIU1LI M U
2CHNG I:
HYPERLINK \l "_Toc261155204" THC TRNG NH GI RI RO KIM TON
TRONG
HYPERLINK \l "_Toc261155205" QUY TRNH KIM TON BO CO TI CHNH TI
CNG TY TNHH DELOITTE VIT NAM
21.1.GII THIU V PHN MM AS2 V SMART AUDIT SUPPORT (SAS) CNG C H
TR NH GI RI RO KIM TON
31.2.NH GI RI RO KIM TON TRONG QUY TRNH KIM TON BO CO TI CHNH DO
CNG TY TNHH DELOITTE VIT NAM THC HIN
31.2.1. Phng php tip cn nh gi ri ro ca Deloitte Vit Nam
51.2.2. c im khch th kim ton nh hng n ri ro kim ton BCTC do
Deloitte Vit Nam thc hin
91.2.3. nh gi ri ro chp nhn hp ng kim ton v xc nh mc trng yu
(PM)
261.2.4. nh gi ri ro kim ton trn bo co ti chnh
261.2.4.1. nh gi ri ro tim tng trn bo co ti chnh
321.2.4.2. nh gi ri ro kim sot trn bo co ti chnh
511.2.4.3. nh gi ri ro pht hin trn bo co ti chnh
521.2.5. nh gi ri ro kim ton trn s d khon mc v loi hnh nghip
v
521.2.5.1. nh gi ri ro tim tng trn s d khon mc v loi hnh nghip
v
591.2.5.2. nh gi ri ro kim sot trn s d khon mc v loi hnh nghip
v
641.2.5.3. D kin ri ro pht hin trn s d khon mc v loi hnh nghip
v
67CHNG II:
HYPERLINK \l "_Toc261155224" NHN XT V GII PHP HON THIN TRNH T NH
GI RI RO KIM TON TRONG QUY TRNH KIM TON BCTC TI CNG TY TNHH
DELOITTE VIT NAM
672.1. NHN XT V THC TRNG NH GI RI RO KIM TON TRONG QUY TRNH KIM
TON BCTC TI CNG TY TNHH DELOITTE VIT NAM
672.1.1. Nhng u im trong thc t
712.1.2. Nhng tn ti
732.2. CC GII PHP HON THIN NH GI RI RO KIM TON TRONG QUY TRNH
KIM TON BCTC TI CNG TY TNHH DELOITTE VIT NAM
732.2.1. S dng lu trong nh gi ri ro kim sot
752.2.2. Nng cao hiu qu nh gi ri ro kim sot
772.2.3. S dng t liu ca chuyn gia
79KT LUN
80DANH MC TI LIU THAM KHO
DANH MC CC T VIT TT
BCTC: Bo co ti chnhDN: Doanh nghip
KSNB: Kim sot ni b
KTV: Kim ton vin
TNHH: Trch nhim hu hn
DANH MC S , BNG BIU
4Bng 1.1: M hnh mc m bo kim ton
8Bng 1.2: Bng nh gi th tc kim sot ti Deloitte Vit Nam
18Bng 1.3: Bin bn cung cp dch v khch hng cho Cng ty A
18Bng 1.4: Bin bn cung cp dch v khch hng cho Cng ty A
19Bng 1.4: Bin bn cung cp dch v khch hng cho Cng ty A
19Bng 1.5: Bng nh gi ri ro Cng ty TNHH Bt ng sn A
20Bng 1.5: Bng nh gi ri ro Cng ty TNHH Bt ng sn A
21Bng 1.6: Bng nh gi ri ro Cng ty C phn B
24Bng 1.7: Tr s MP theo phng php t l bc thang
25Bng 1.8: Cc cp thc hin th tc kim sot ca Deloitte Vit Nam
29Bng 1.9: Cc yu t nh hng n nh gi ri ro tim tng ca khch hng
34Bng 1.10: Bng tm hiu h thng v chu trnh k ton ca Cng ty TNHH Bt
ng sn A v Cng ty c phn B
37Bng 1.11: Bng nh gi th tc kim sot i vi Cng ty A v Cng ty B
39Bng 1.12: Bng nh gi h thng kim sot ni b ca Cng ty A v Cng ty B
do KTV ca Deloitte Vit Nam thc hin
53Bng 1.13: Ma trn kim tra nh hng
56Bng 1.14: Bng phn tch s b Bng Cn i k ton ca cng ty B
57Bng 1.15: Bng phn tch s b Bo co kt qu kinh doanh ca cng ty
B
60Bng 1.16: Bng cu hi nh gi kim sot i vi cc khon mc Cng ty B
64Bng 1.17: Bng d kinri ro pht hini vi tng khon mc ca Cng ty
B
28S 1.1: Trnh t phn tch ri ro tim tng t nh n y
54S 1.2: Cc sai phm tim tng i vi cng n v doanh thu
LI M UDch v kim ton hnh thnh v pht trin t rt lu trn th gii, song
ti Vit Nam mi bt u hnh thnh t nm 1991. Tuy ra i mun nhng dch v kim
ton ti Vit Nam nhanh chng c mt ch ng quan trng, gp phn thc y nn
kinh t t nc v mi mt. c bit trong thi k nn kinh t Vit Nam v th gii
ang trn khi phc sau thi k khng hong nh hin nay, dch v kim ton c vai
tr v cng quan trng. Kim ton bo co ti chnh l dch v truyn thng v chim
t trng doanh thu ln trong cc cng ty kim ton hin nay. Mc tiu hng u
ca cc cng ty cung cp dch v kim ton ti Vit Nam l khng ngng nng cao
cht lng cung cp dch v nhm p ng nhu cu ca khch hng v cnh tranh vi cc
cng ty kim ton nc ngoi.
Trong nh gi ri ro kim ton l mt bc v cng quan trng gip cc cng ty
kim ton xy dng k hoch v thc hin kim ton mt cch hp l v hiu qu, bo m
cht lng kim ton. nh gi ri ro kim ton l cng vic xuyn sut trong qu
trnh thc hin kim ton bo co ti chnh, n th hin tm nhn ca kim ton vin
v gp phn nng cao cht lng ca cuc kim ton. Tuy nhin, thc t hin nay
vic nh gi ri ro cc cng ty kim ton vn cha hon thin do y l mt cng vic
kh v i hi rt nhiu trnh phn xt ca kim ton vin. c nh gi l cng ty c
quy trnh nh gi ri ro kh hon chnh v tiu chun, Cng ty trch nhim hu hn
Deloitte Vit Nam lun khng nh c v tr hng u v cung cp dch v kim ton
ti Vit Nam. Trong thi gian thc tp ti Cng ty, em c c hi tip xc, so
snh gia l thuyt vi thc tin v rt ra nhiu kinh nghim qu bu. Chnh v
vy, em chn ti nh gi ri ro kim ton trong quy trnh kim ton bo co ti
chnh ti Cng ty trch nhim hu hn Deloitte Vit Nam nghin cu v pht trin
thnh chuyn thc tp ca mnh.
Chuyn ngoi Li m u v Kt lun gm c 2 chng:
Chng I: Thc trng nh gi ri ro kim ton trong quy trnh kim ton bo
co ti chnh ti Cng ty trch nhim hu hn Deloitte Vit Nam
Chng II: Nhn xt v gii php hon thin trnh t nh gi ri ro kim ton
trong quy trnh kim ton bo co ti chnh ti Cng ty trch nhim hu hn
Deloitte Vit Nam
Sinh vin
Nguyn Th Phng Tho
CHNG I
THC TRNG NH GI RI RO KIM TON TRONG
QUY TRNH KIM TON BO CO TI CHNH TI CNG TY TNHH DELOITTE VIT
NAM
1.1. GII THIU V PHN MM AS2 V SMART AUDIT SUPPORT (SAS) CNG C H
TR NH GI RI RO KIM TONPhn mm AS2 c s dng Cng ty TNHH Deloitte Vit
Nam c ngha v cng quan trng trong qu trnh thc hin kim ton BCTC ni
chung v vic nh gi ri ro kim ton BCTC ni ring. N khng ch n thun l mt
phn mm cng ngh h tr cho qu trnh kim ton m cn l mt cng c hu ch to iu
kin cho cc KTV c th tng hp giy t lm vic, h s kim ton v tra cu mt
cch d dng khi cn thit. Vi cc tnh nng khoa hc, nhanh gn v thng minh,
cng tc nh gi ri ro kim ton BCTC ca KTV c thc hin thun li hn nh phn
mm AS2. Phn mm AS2 c th t ng phn tch, iu chnh cho ph hp vi yu cu
thc t ca cuc kim ton, vi tng loi hnh khch hng c th, da trn ngun
thng tin u vo m KTV thu thp c t khch hng hoc cc ngun thng tin h tr
t bn ngoi v cc biu mu nh dng sn c trong AS2 (SAS documents).Trong
ng dng i vi nh gi ri ro ni ring, phn mm AS2 lun cha ng mt bng hng
dn thc hin cc th tc kim ton chi tit (MAP chng trnh kim ton i vi tng
phn hnh) h tr kim ton vin thc hin y Vf c hiu qu cc bc cng vic. Hn
na, vic lin kt (tham chiu s liu) gia cc ch mc h s trong AS2 v cch
tnh t ng ha trong chn mu (nh phn mm chn mu CMA), xc nh mc trng yu
(MP) gim nh khi lng v p lc cng vic ng thi nng cao cht lng v hiu qu
ca cuc kim ton. Thm vo , vi tnh nng thng minh, phn mm AS2 vn cho
php ngi s dng b sung thm nhng thng tin mi thu thp c v khch hng, hoc
cc th tc kim ton mi pht sinh, ph hp vi iu kin thc t ca tng khch hng
mc d sn c nhng bng biu, cu hi v la chn c thit k dng ng. Smart Audit
Support (SAS) Cng c h tr nh gi ri ro kim ton
SAS l mt b phn cu thnh ca phn mm AS2. N c bit c ngha i vi vic nh
gi ri ro kim ton BCTC, ng thi SAS cng l mt cng c tr gip cho cc KTV
chuyn nghip trong qu trnh nh gi ri ro, t lp k hoch phc v khch hng,
nh gi h thng kim sot ni b v thit lp cc chng trnh kim ton ph hp cho
cc phn hnh v khon mc c lin quan. Ni cch khc, n tr gip cc KTV tp
trung vo yu cu v tnh hnh thc t ca khch hng thc hin dch v tt hn.Thnh
phn ca SAS gm ba nhn t chnh:
on vn c nh: l nhng thng tin hng dn hon thnh nhng phn hnh xc
nh.
Cu hi yu t: bao gm hp kim tra (kch hot hay khng kch hot mt la
chn), hp sa i (in d liu), hp lit k la chn (chn cc mc c nh sn), nt
la chn
Phn lin kt vi h s tr gip theo phn hnh, theo mu hoc theo tng ti
liu c th.
Mc d ni dung trong SAS c nh sn dng biu mu v cu hi. Tuy nhin, nh
trnh by trn, vi tnh nng thng minh ca phn mm AS2, cc KTV vn c th sa
i, thm bt cc th tc kim ton cho ph hp i vi tng khch hng c th, tng
khon mc v phn hnh khc nhau.
1.2. NH GI RI RO KIM TON TRONG QUY TRNH KIM TON BO CO TI CHNH DO
CNG TY TNHH DELOITTE VIT NAM THC HIN1.2.1. Phng php tip cn nh gi ri
ro ca Deloitte Vit Nam
Khc vi m hnh trong l thuyt cng nh ti mt s Cng ty khc l tip cn
theo mc ri ro (ri ro tim tng, ri ro pht hin, ri ro kim sot),
Deloitte Vit Nam tip cn kim ton da trn c s mc m bo. C 3 loi mc m bo
cn xc nh: Mc m bo tim tng (Inherent Assurance IA): l mc m bo c xc
nh tng ng vi ri ro tim tng c nhn din. Mc m bo tim tng c xc nh nh
sau:Khng c ri ro tim tngC ri ro tim tng
IA1.00.0
Mc m bo kim sot (Control Assurance CA): l mc m bo tng ng vi ri
ro kim sot c nhn din. Mc m bo kim sot c xc nh nh sau:Khng tin cy vo
KSNBTin cy vo KSNB
CA0.01.3
Mc m bo chi tit (Substantive Assurance SA): l mc m bo m cc th tc
kim tra chi tit ca KTV phi t ti c trn c s mc m bo tim tng v mc m bo
kim sot c xc lp trn.
Mi quan h gia cc loi mc m bo trn c th hin qua cng thc sau: AA =
IA + CA + SA = 3
AA: Mc m bo kim ton (Audit Assurance)
C th mi quan h gia cc loi mc m bo c th hin nh sau:Bng 1.1: M hnh
mc m bo kim ton
(Ngun: Ti liu o to ni b Cng ty)
Cc loi m boNo SIRSIR
Tin cy vo KSNBKhng tin cy KSNBTin cy vo KSNBKhng tin cy vo
KSNB
IA1.0
Ti a1.0
Ti a0.0Ti thiu0.0Ti thiu
CA1.3
Ti a0.0Ti thiu1.3Ti a0.0Ti thiu
SA (R factor)
(Nhn t R)0.7
C bn2.0Trung bnh1.7iu tit3.0Tp trung
AA3.03.03.03.0
Ch thch:
No SIR (No Specific Identified Risk) : khng c ri ro tim tng c
nhn din
SIR (Specific Identified Risk) : c ri ro tim tng c nhn din
Nh vy, c th thy cch tip cn kim ton ca Deloitte Vit Nam c thc hin
ngc li so vi cch tip cn thng thng trn l thuyt- tip cn t m hnh ri ro
kim ton. Tuy nhin, xt v bn cht, cch tip cn kim ton ca Deloitte Vit
Nam hon ton ph hp vi cch tip cn trn l thuyt v hai cch tip cn ny u c
thc hin trn c s nhn din cc yu t v mi trng kinh doanh, h thng kim
sot ni b, nh gi ri ro tim tng, ri ro kim sot, t thit k cc th tc kim
ton v mc kim tra chi tit cho ph hp vi ri ro c nhn din.
1.2.2. c im khch th kim ton nh hng n ri ro kim ton BCTC do
Deloitte Vit Nam thc hin
Bn cht, mi trng kinh doanh v kt qu hot ng kinh doanh ca DNBn cht
kinh doanh ca DN c nh hng quan trng ti ri ro kim ton. Bi l n th hin
mt cch y v cc hot ng c bn ca doanh nghip; ng thi phn nh nhng ri ro,
bt li m DN gp phi trong qu trnh sn xut kinh doanh. Mt DN hot ng
trong mi trng hoc ngnh ngh kinh doanh cha ng nhiu ri ro, nguy him
trong kinh doanh th ri ro kim ton s cao v ngc li. Qua vic tm hiu v
bn cht v mi trng kinh doanh ca khch hng, KTV c th a ra nhng nhn nh
v kh nng sai phm ca khch hng. Khi nh gi ri ro kim ton da vo bn cht
kinh doanh, KTV thng ch ti cc im sau:
K kinh doanh ca DN: Mt DN c k kinh doanh l ngn hn th kh nng xy
ra ri ro l rt cao Ngnh ngh kinh doanh: DN hot ng trong ngnh c s gia
tng cc tht bi trong kinh doanh hoc s st gim nghim trng v nhu cu tiu
dng, hay DN hot ng trong ngnh, th trng khng n nh th kh nng xy ra ri
ro l cao.
K thut: DN s dng cc k thut ti chnh phc tp, thiu s i mi th kh nng
xy ra ri ro cao.
Nghin cu v quy trnh v cch thc khch hng bo co kt qu kinh doanh
cng l cch gip KTV pht hin ra ri ro. Khi xem xt vn ny, KTV cn lu
:
C tc ca DN: C th Ban qun l DN xut c tc qu cao nhm duy tr hoc tng
gi tr c phiu ca DN trn th trng. Kt qu kinh doanh khng hp l: Ch s hu
hoc ban lnh do DN c th bo co khng hp l cho mc ch ct gim khon thu
nhp, gim gnh nng v thu. Li nhun c th phn phi ca DN hoc lng tin c
phn phi cho hot ng hin ti hay khng? Thc trng kinh doanh ca DN: c
nhng bin ng mnh no trong thc trng kt qu kinh doanh ca DN hay khng?
C cu t chc v qun l ca doanh nghipC cu t chc v qun l ca DN cng l mt
trong nhng nhn t quan trng nh hng n ri ro kim ton. Nu c cu v t chc
qun l ca DN c thit k khng ph hp vi quy m hay bn cht kinh doanh ca
khch hng c th gy ra s khng hiu qu, lng ph ngun nhn lc dn ti khng m
bo c cht lng qun l v iu hnh trong ni b DN. Do , ri ro c th d dng
pht sinh. Chnh v vy, khi nh gi ri ro kim ton, cc KTV cng cn phi
quan tm ti c cu t chc cng nh cc yu t nh hng ti c cu t chc nhng kha
cnh sau: Quy m ca DN: DN cng c nhiu chi nhnh ang hot ng th ri ro
cng d pht sinh. Ti khon ngn hng: DN c cc ti khon quan trng ti ngn
hng hoc c cc chi nhnh hot ng nhng nc c quyn trnh thu v v l do ny b
coi nh khng chng minh hot ng kinh doanh. V vy, KTV cn phi iu tra tm
hiu c ngun gc ca cc giao dch thuc loi ny.
DN thc hin m rng quy m nhanh chng trong mt thi gian ngn: Vn gy
nhiu nghi vn v ngun vn, cch thc huy ng vn tng quy m trong thi gian
ngn. S ph hp gi gim st, iu hnh v s pht trin ca DN: Nng lc, phong
cch qun l, gim st, iu hnh khng thng nht vi quy m v s pht trin ca DN
s dn ti kh nng ri ro cao.
Phng php phn chia quyn hn v trch nhim: Nu trong DN khng c s phn
chia quyn hn, trch nhim ph hp v cng minh th kh nng xy ra gian ln v
ri ro l cao. Kh nng hot ng lin tc ca doanh nghipHot ng lin tc l mt
du hiu rt quan trng khng nh v thc trng sn xut kinh doanh ca khch
hng. Khi khch hng c du hiu hot ng khng lin tc, iu c ngha l thng tin
c phn nh trn bo co c th khng chnh xc v trung thc. Do vy, khi nh gi
ri ro kim ton BCTC, KTV cn cn nhc cc kha cnh sau ca vn hot ng lin
tc:
DN khng th tng hp dng tin t hot ng kinh doanh trong khi bo co v
thu nhp tng. S e da ca kh nng ph sn hoc tch bin ti sn th n. L v c
th l nhng nhm khch hng chnh. Kh khn trong thc hin cc k hoch lin
quan ti tin.
H thng kim sot ni b
Nu mt DN thit k h thng kim sot ni b tt, DN s gim thiu c kh nng
xy ra sai st, gian ln trong qu trnh k ton cng nh hot ng sn xut kinh
doanh. Nh vy ri ro kim sot s c gim thiu v mc m bo kim sot (CA) s t
mc cao. Ngc li, nu mt DN c h thng kim sot ni b yu, KTV khng th tin
cy vo h thng kim sot ni b, kh nng xy ra sai st cao v do mc m bo kim
sot (CA) s thp, KTV s tng cng thc hin cc th tc kim tra chi tit thu
thp bng chng kim ton y .Khi tm hiu h thng KSNB ca khch hng, KTV cn
nhn thc c rng mi h thng KSNB d c thit k hon ho m u cng khng th ngn
nga hay pht hin mi sai phm c th xy ra. Theo chun mc kim ton quc t
ISA 400 nh gi ri ro kim sot ni b, nhng hn ch c xc nh nh sau:
Ban Gim c thng yu cu gi ph ca mt th tc kim tra khng vt qu nhng
li ch m th tc mang li Phn ln cng tc kim tra ni b thng tc ng n nhng
nghip v lp i lp li m khng tc ng n nhng nghip v bt thng
Khng loi tr c ri ro, sai st ca con ngi, xut pht t s thiu ch , ng
tr, sai st v xt on hoc do khng hiu cc ch th
Kh nng vt tm kim sot ca h thng KSNB do c s thng ng ca mt ngi
trong Ban Gim c hay mt nhn vin vi nh ngx ngi khc trong hay ngoi n v
Kh nng nhng ngi chu trch nhim thc hin KSNB lm dng c quyn ca mnh
Do c s bin ng tnh hnh, cc th tc kim sot c kh nng khng cn thch hp
v do khng c p dng
Trch bng nh gi th tc kim sot ti Deloitte Vit Nam
Bng 1.2: Bng nh gi th tc kim sot ti Deloitte Vit Nam
(Ngun: Ti liu cung cp ni b Deloitte Vit Nam)
Cu hiCKhng
1. Cc chc nng, nhim v quan trng trong Cng ty c c phn cng, phn
nhim r rng? S phn cng, phn nhim c c th hin r rng bng vn bn
khng?
2. C s phn chia nhim v v cng vic trong Cng ty mt cch hp l
khng?
3. S phn cng trch nhim v quyn li trong Cng ty c m bo nguyn tc bt
kim nhim khng?
4. Quyn hn ca cc c nhn trong Cng ty c c phn quyn hp l khng?
5. C ch y quyn hp l khng?
6. Mi nghip v c c ph chun hp l khng?
nh gi tng hp th tc kim sot
c im v tnh lim khit ca i ng lnh oTrong qu trnh nh gi kim ton
BCTC ni chung v nh gi ri ro kim ton BCTC ni ring, vic tm hiu v nh
gi c im v tnh lim khit ca i ng lnh o l v cng cn thit bi v iu s quyt
nh mc tin cy ca KTV vo nhng thng tin do khch hng cung cp, tnh trung
thc ca cc thng tin trnh by trn BCTC t thit k chng trnh kim ton ph
hp vi iu kin c th v tnh hnh thc t ca khch hng. Khi xem xt v c im v
tnh lim khit ca i ng lnh o, KTV xem xt cc vn nh:
Cam kt ca DN v tin cy ca thng tin trong BCTC
Cam kt ca DN v thit k, duy tr quy trnh k ton v h thng thng tin
tin cy.
Nhng kh khn v tr ngi trong i sng ca cc thnh vin trong ban lnh o.
KTV c th thc hin cng vic ny thng qua iu tra, phng vn.
Uy tn vi bn th ba: Nu DN khng m bo uy tn vi bn th ba th kh nng
ri ro l rt cao
Qun l doanh nghip c chp nhn nhng ri ro mc cao xy ra bt thng hay
khng
1.2.3. nh gi ri ro chp nhn hp ng kim ton v xc nh mc trng yu
(PM)i vi mi khch hng, d l khch hng lu nm hay khch hng mi, trc khi
tin hnh thc hin kim ton, Deloitte Vit Nam u tin hnh nh gi ri ro chp
nhn hp ng kim ton. y l cng vic tin kim ton nhm mc ch xc nh c th tip
tc nhn hp ng kim ton cho mt khch hng c hay thc hin hp ng kim ton vi
mt khch hng mi, trn c s c k hoch kim ton ph hp. Cc ti liu v thng
tin thu thp c trong giai on ny s c lu ti cc ch mc sau trong h s kim
ton: Ch mc 1100: K hoch giao dch v phc v khch hng
Ch mc 1200: nh gi ri ro kim ton v mi trng kim tonTrc khi tin hnh
nh gi ri ro kim ton ti khch hng, Cng ty lp k hoch tip cn khch hng
nhm mc ch c c s hiu bit khi qut nht v khch hng, cng nh yu cu v mong
mun ca khch hng i vi cuc kim ton. Trong bc cng vic ny, Cng ty tm
hiu cc thnh vin ch cht trong ban qun l; cc yu cu ca khch hng i vi
dch v kim ton m Cng ty cung cp. Ngoi ra, Cng ty cn tm hiu thm nhng
phn hi v cht lng dch v trc y ca khch hng (i vi nhng khch hng c), gi
ph, thi lng kim ton Trn c s , KTV xy dng chin lc v lin h vi nhng
thnh vin no trong doanh nghip khch hng trong sut qu trnh thc hin
cng vic kim ton, xy dng k hoch m rng v tng cng mi quan h vi khch
hng Trc khi k kt hp ng kim ton, KTV phi thu thp nhng thng tin chung
nht v khch hng kim ton c th a ra nhng nhn nh ban u v ri ro ca hp ng
v a n kt lun c thc hin kim ton cho khch hng hay khng. Nhng thng tin
chung v khch hng m KTV cn thu thp l: hnh thc s hu, quy m ca khch
hng, c im, ngnh ngh, lnh vc hot ng kinh doanh ca khch hng, cc i th
cnh tranh, c cu t chc b my qun l, hot ng lin tc ca khch hng v thng
c lu trong H s kim ton chung (Permanent file).
Bt k cuc kim ton no cng c ri ro. Trong mc 08, chun mc Vit Nam s
400 (VSA 400) nh gi ri ro v kim sot ni b c quy nh: Ri ro kim ton
phi c xc nh trc khi lp k hoch kim ton v thc hin kim ton. Nh vy, ri
ro kim ton phi c xc nh trc khi KTV lp k hoch v thc hin kim ton. Vic
ny gp phn gip cho KTV v Cng ty kim ton xc nh c chng trnh kim ton c
th v thc hin kim ton mt cch hiu qu hn. Ty vo mc ca ri ro m Cng ty c
cc phng n khc nhau. Deloitte Vit Nam quy nh c th nh gi ri ro kim
ton mt trong cc mc sau: Mc bnh thng: Nu ri ro chp nhn hp ng kim ton
l bnh thng th Gim c kim ton v trng nhm kim ton i din cho Deloitte
Vit Nam s xem xt chp nhn hp ng kim ton vi khch hng v tho lun, thit
lp cc iu khon trong hp ng v tin hnh thc hin kim ton ti Cng ty khch
hng. Mc cao hn bnh thng: Nu ri ro chp nhn hp ng kim ton cao th Gim
c phi xem xt a ra kt lun cui cng. Nu c nghi ng v kh nng chp nhn hay
tip tc vi khch hng th Cng ty cn thu thp kin ca cc chuyn gia t vn t
a ra quyt nh c chp nhn hp ng kim ton hay khng. Mc rt cao: Nu ri ro
chp nhn hp ng l rt cao th Cng ty khng chp nhn hp ng kim ton v khi
cht lng ca cuc kim ton khng m bo theo ng tiu chun ca Deloitte ton
cu, nu thc hin kim ton s gy ra hu qu kh lng v nh hng n uy tn ca
Deloitte Vit Nam cng nh Deloitte ton cu.Trong giai on nh gi ri ro
trc khi thc hin hp ng kim ton, KTV c th s dng thng tin trn cc bo co
kim ton nm trc (nu c) c th hiu mt cch y v chi tit hn v tnh hnh, thc
trng kinh doanh ca khch hng. T , KTV c th a ra nhng nhn nh ng n v
chnh xc hn v kh nng xy ra ri ro kim ton. Tuy nhin, khi s dng cc
thng tin kim ton nm trc, KTV cn cn nhc v tnh ph hp v tin cy ca cc
thng tin i vi vic kim ton nm nay. Trong nhiu trng hp, nhng thay i
trong h thng ca khch hng hoc s bin ng ca cc yu t bn ngoi cng c th l
nguyn nhn dn ti s gia tng hoc hn ch ri ro khi thc hin kim ton. Cch
thc thu thp thng tin nh gi ri ro chp nhn hp ng kim ton:
thu thp ngun thng tin nh gi ri ro chp nhn hp ng kim ton, KTV cn
da trn cc cch thc sau: Xem xt h s kim ton cc nm trc.
Trao i vi ban gim c, k ton trng Cng ty khch hng.
Kinh nghim v s hiu bit ca KTV v cng ty khch hng, lnh vc kinh
doanh ca khch hng nu trong cc nm kim ton trc KTV thc hin kim ton
cho khch hng hoc trao i vi KTV tin nhim i vi khch hng truyn thng ca
Deloitte Vit Nam song nm nay c th thay i nhm kim ton thc hin hp ng
kim ton .
Thu thp cc vn bn php l c lin quan.
Trc khi tin hnh bt k mt cuc kim ton no, nhm kim ton u phi c c s
hiu bit chung v hot ng kinh doanh ca khch hng nhn din v hiu c bn
cht ca cc s kin, cc nghip v kinh t pht sinh m theo d on ca nhm kim
ton chng s nh hng trng yu n thng tin trnh by trn bo co ti chnh ca
khch hng, t KTV s nh gi ri ro kim ton BCTC ti Cng ty khch hng c k
hoch kim ton ph hp . Do cc thng tin quan trng ny cn phi c thu thp v
ghi chp trong k hoch kim ton chin lc.
Trong nm kim ton 2009, phng kim ton 3 ca Deloitte Vit Nam thc
hin kim ton cho 2 khch hng l Cng ty A v Cng ty B. Trong , Cng ty B
l khch hng truyn thng cn Cng ty A l khch hng trong nm kim ton u tin
ca Deloitte Vit Nam. Do hai Cng ty l hai i tng khch hng khc nhau v
ngnh ngh kinh doanh (Cng ty A kinh doanh bt ng sn cn Cng ty B sn
xut vt liu xy dng), bn cnh , mc hiu bit ca Deloitte vi tng khch hng
l khng nh nhau do Cng ty B l khch hng lu nm cn Cng ty A l khch hng
mi, v vy, vic nh gi ri ro chp nhn hp ng kim ton trong cc trng hp ny
c nhng khc bit nht nh. Do Cng ty A l khch hng mi nn nh gi c ri ro,
KTV phi thc hin khi lng cng vic nhiu hn so vi Cng ty B. Trong qu
trnh tm hiu Cng ty A, k thut c KTV s dng ch yu bao gm iu tra (quan
st cch qun l gim st ca Cng ty A, phng vn k ton trng v trng phng
kinh doanh...), cc th tc phn tch, quan st v kim tra ti liu. i vi
Cng ty B, qu trnh tm hiu nh gi ri ro chp nhn hp ng kim ton c thc
hin thun tin v n gin hn. Do cc KTV nm bt c tnh hnh v thc trng kinh
doanh cng nh c im v tnh lim khit ca ban lnh o Cng ty t cc cuc kim
ton trc. Tuy nhin, cc KTV vn ht sc thn trng v trong qu trnh hot ng
nm 2009, Cng ty B c th pht sinh thm nhng s kin mi nh hng ti vic nh
gi ri ro kim ton. Do , i vi Cng ty B, KTV s tp trung tm hiu cc s
kin bt thng hoc nhng bin ng mnh trong cc khon mc trn BCTC ca Cng
ty.Qua qu trnh thu thp thng tin nh gi ri ro chp nhn hp ng kim ton,
KTV thu c kt qu nh sau: i vi Cng ty A:
Cng ty TNHH Bt ng sn A c hot ng theo giy chng nhn ng k kinh
doanh cng ty trch nhim hu hn mt thnh vin s 0104000435 do S k hoch v
u t thnh ph H Ni cp ngy 10/07/2006. Giy chng nhn ng k kinh doanh
thay i ln th 6 ngy 27/04/2009. Cng ty A l cng ty con do Tng cng ty
X nm gi 100% vn u t, vn iu l 30 000 000 000 ng.Cc lnh vc hot ng
chnh ca Cng ty A:
Kinh doanh, u t, mi gii bt ng sn
Dch v thu v cho thu nh vn phng, nh xng, kho bi
Dch v kinh doanh khch sn, nh hng, hc x
Dch v t vn, qun l bt ng sn
Xy dng cc cng trnh dn dng, cng nghip, giao thng, thy li
Dch v kho st v t vn cc cng trnh xy dng dn dng v cng nghip, giao
thng, thy li
u t, xy dng , kinh doanh cc khu th, khu cng nghip v khu cng ngh
cao
San lp mt bng, thi cng x l nn mng cng trnh
Trang tr, lp t ni ngoi tht ca cc cng trnh dn dng v cng nghip
Mua, bn vt liu xy dng, vt t, thit b, my mc trong xy dng dn dng v
cng nghip
u t, xy dng, kinh doanh cc khu cng vin, khu vui chi gii tr
T vn u t (khng bao gm t vn php lut)
Trin khai cc d n quy hoch
Thit k quy hoch khu th v nng thn
Xy dng cng trnh cng nghip, dn dng, giao thng, thy li v xy dng
khc
Thit k yu cu i vi cng trnh dn dng, cng nghip, nng nghip
Thit k tng mt bng kin trc, ni ngoi tht i vi cc cng trnh dn dng,
cng nghip, th
Thit k cng trnh, th, khu cng nghip (khu ch xut, khu cng ngh
cao)
Tm li: Cng ty A hot ng kinh doanh ch yu trn lnh vc bt ng sn, thc
hin 3 chc nng chnh l : xy dng cc ta nh vn phng thng mi cho Tng Cng
ty X, xy dng thnh ph X v cc cng trnh mang du n X.Chin lc pht trin
ca Cng ty A l u t xy dng cc khu th, cng nghip, cc to nh vn phng v
chung c cht lng cao, cc cng trnh dch v dn sinh vi h tng k thut hin
i trn c nc v cung cp cc dch v hon ho p ng y nhu cu sng, lm vic,
sinh hot, vui chi, gii tr cho mi i tng khch hng.
Tr s chnh ca Cng ty ti thnh ph H Ni.
Ban lnh o ca Cng ty gm c:
ng Hong Nam T Tng gim c ng Ng Phc C Ph Tng Gim c ng Nguyn Ngc C
K ton trng C hai c s ca Cng ty A (ti H Ni v Tp H Ch Minh u c t di s
qun l ca Tng gim c Hong Nam T. S t chc ca cng ty c chia thnh 3 khi
chc nng chnh bao gm: khi h tr, khi Qun l u t v khi Kinh doanh.
Tng Cng ty X b nhim Deloitte Vit Nam lm kim ton vin cho nm 2009
ti Cng ty A nhm a ra bo co sot xt phc v cho mc ch hp nht BCTC ca
Tng Cng ty X. Khch hng mong mun Deloitte Vit Nam lm vic k lng, tt c
bt ton iu chnh a ra Cng ty A s ng iu chnh nu ph hp vi ch ti chnh k
ton. Qua tm hiu nhng thng tin b sung, trao i vi Hi ng Qun tr ca Tng
Cng ty X, ban lnh o Cng ty A, nhm Kim ton vin ca Deloitte Vit Nam
nhn thy mt s im nh sau:
Trong nm 2008, Cng ty A khng gp ri ro g ln lin quan n hot ng sn
xut kinh doanh. Cc chnh sch k ton p dng lp BCTC tun th theo chun mc
k ton v h thng k ton Vit Nam. Thng qua tm hiu, KTV nhn nh, cam kt
ca Ban qun l v vic thit k, duy tr quy trnh k ton v h thng thng tin
tin cy c thc hin; cam kt chung ca Ban lnh o v tin cy ca thng tin
trn BCTC c thc hin.
Sau khi hon thin cc vn tm hiu, KTV cho rng c cu t chc v qun l ca
Cng ty A khng bc l nhng du hiu cho thy kh nng pht sinh nhng sai st
hay gian ln trong iu hnh, qun l. Tuy nhin, m bo thn trng, KTV vn
khng a ra quyt nh no chc chn v ri ro i vi vic chp nhn hp ng kim
ton, m ch dng li nhng phn on mang tnh cht kinh nghim ngh nghip v
tin cy ca c cu t chc c cu qun l. Cc nhn t nh hng n hot ng ca Cng ty
A: Hot ng kinh doanh ca Cng ty A chu nh hng t din bin chung trn th
trng bt ng sn. Th trng nhng thng cui nm 2009 v u nm 2010 din ra kh
phc tp, c nhiu chnh sch mi c a ra, cc xu hng tri chiu xut hin.Mc d
chu nh hng ca khng hong kinh t nhng th trng bt ng sn c nh gi l kh
hp dn i vi nhiu ch u t, c bit ti H Ni v Tp H Ch Minh. Ti H Ni, hng
lot d n ln c trin khai nh: Nam An Khnh, Bc An Khnh, Ecopark. Ngoi
ra, hiu ng t cn st t pha Ty H Ni lm gi bt ng sn hnh thnh mt bng gi
mi cao hn. ng thi thng tin v vic ng ca sn vng trong nm 2010 cng l
mt du hiu lm th trng khi sc khi mt lng vn ln v th trng bt ng
sn.
y l ln u tin Deloitte Vit Nam tin hnh kim ton cho Cng ty A, nhm
kim ton vin nhn thy: Hot ng ca Cng ty A n gin, quy m khng ln, H
thng KSNB ca Cng ty A v ca Tng Cng ty X rt tt nn nhm kim ton vin nh
gi ri ro chp nhn hp ng kim ton vi Cng ty A l trung bnh. Do Deloitte
Vit Nam s k kt hp ng kim ton vi Cng ty A cho nm kim ton 2009.
i vi Cng ty B:
Cng ty B l mt cng ty c phn c thnh lp theo Quyt nh s 54/BXD/TCL
ngy 28 thng 01 nm 1999 ca B trng B Xy dng. Ngy 01/05/2008, S K hoch
v u t H Ni cp giy chng nhn ng k kinh doanh s 060300109, cng ty B
chnh thc tr thnh cng ty c phn v hot ng theo m hnh cng ty c phn. Vn
iu l ca cng ty l 900 t VND.
Tr s chnh : Bnh Lc, H NamNgnh ngh kinh doanh:
Sn xut v kinh doanh cc loi vt liu xy dng Kinh doanh cc ngnh ngh
ph hp vi quy nh ca php lut.
Ban Gim c gm 6 thnh vin c th nh sau:STTH v tnChc v
1
2
3
4
5
6ng Phm Vn Vungng Nguyn Phong Ho ng H Ngc Anhng Nguyn Quc Trngng
L Vn Qu
ng Tng Quc AnhGim c
Ph Gim c sn xutPh Gim c tiu thPh Gim c xy dngTrng phng kinh
doanhK ton trng
Cng ty B l khch hng kim ton lu nm ca Deloitte Vit Nam, nhm kim
ton thc hin kim ton cho cng ty B khng thay i. Qua tm hiu cc thng
tin b sung, nhm KTV nhn thy: Qua phng vn v quan st, kt hp vi tham
kho giy t lm vic t nm trc, KTV nhn nh, Cng ty c phng php phn chia
quyn hn v trch nhim r rng, ph hp vi quy m v bn cht kinh doanh ca
Cng ty. Tuy nhin, Ban kim sot cha c son tho vn bn chnh thc no v quy
nh quyn hn v trch nhim i vi kim sot ni b ca Cng ty
Thc t cho thy trong cc nm kim ton trc y, khi kim ton cho cng ty
B, kim ton vin khng thy tn ti cc sai phm nghim trng. Nhng trong nm
2009, cng ty B tin hnh bn u gi c phn ra th trng, do c kh nng s xy
ra nhiu sai phm. Mt khc, c rt nhiu c ng v cc nh u t quan tm n thng
tin chnh xc ca kim ton vin. T thc t trn, kim ton vin nh gi ri ro
chp nhn hp ng kim ton vi cng ty B mc cao hn bnh thng. Deloitte Vit
Nam chp nhn hp ng kim ton vi cng ty Y cho nm kim ton 2009. Sau khi
chp nhn hp ng kim ton, Deloitte Vit Nam s tin hnh thit lp nhm kim
ton.Do mc ri ro c nh gi khc nhau nn nhm kim ton c thit lp thc hin
kim ton ti hai Cng ty trn cng khc nhau v s lng, trnh v kinh nghim
ca cc KTV. i vi Cng ty A, do nh gi ri ro chp nhn hp ng kim ton mc
bnh thng nn nhm kim ton gm c 1 ch phn hn (partner), 1 ch nhim kim
ton (manager), 1 KTV cp cao (senior) v 3 tr l kim ton. i vi Cng ty
B, do nh gi ri ro mc cao hn bnh thngnn cc thnh vin c chon kim ton
cho Cng ty B bao gm 1 ch phn hn (partner), 1 ch nhim kim ton
(manager), 2 KTV cp cao (senior) v 5 tr l kim tonSau khi c quyt nh
thc hin hp ng kim ton v phn cng nhm kim ton th cc kim ton vin phi
cam kt v tnh c lp ca mnh trong qu trnh thc hin kim ton. Hng nm
Deloitte ton cu u c cc chuyn gia sang Deloitte Vit Nam r sot li tnh
c lp ca KTV trong cc cuc kim ton. Nu pht hin c s vi phm quy ch v
tnh c lp ca KTV, Deloitte ton cu c quyn bc b v tr thnh vin ca
Deloitte Vit Nam trong hng kim ton Deloitte ton cu. Hn na, tnh c lp
ca kim ton vin l mt trong nhng iu kin c bn nng cao cht lng ca cuc
kim ton. Do vy, m bo uy tn v s pht trin bn vng ca cng ty, Deloitte
Vit Nam lun yu cu cc nhn vin phi tuyt i tun th quy ch v tnh c lp ca
KTV.
Bn cam kt v tnh c lp ca KTV c coi l c s vng chc v rng buc v tnh
c lp ca kim ton vin. Sau khi nh gi c ri ro chp nhn hp ng kim ton v
cam kt v tnh c lp ca KTV i vi khch hng kim ton, ch nhim kim ton s
lp bin bn tip tc cung cp dch v cho khch hng vi Cng ty A v vi cng ty
c phn B. Cc bn hp ng ny s c Gim c kim ton Khc Th Lan Anh thay mt
Ban Gim c Deloitte Vit Nam k duyt. Hp ng kim ton phi c lp ph hp vi
Chun mc Kim ton Vit Nam s 210 Hp ng kim ton. Cc iu khon tho thun
trong hp ng kim ton gia Deloitte Vit Nam v cc cng ty khch hng c lu
trong h s kim ton, ch mc 1300 Cc iu khon trong hp ng kim ton. Hp ng
kim ton l mt trong nhng cn c quan trng KTV lp k hoch chi tit cho
cuc kim ton ph hp vi yu cu v mong mun ca khch hng.Sau y l bin bn
tip tc cung cp dch v cho khch hng v bng nh gi ri ro i vi cng ty A v
Cng ty BBng 1.3: Bin bn cung cp dch v khch hng cho Cng ty A(Ngun: H
s kim ton - Ti liu cung cp ni b ti Deloitte Vit Nam)
Bng 1.4: Bin bn cung cp dch v khch hng cho Cng ty B(Ngun: H s
kim ton - Ti liu cung cp ni b ti Deloitte Vit Nam)
a
Bng 1.5: Bng nh gi ri ro Cng ty TNHH Bt ng sn A
(Ngun: H s kim ton - Ti liu cung cp ni b ti Deloitte Vit
Nam)
Bng 1.6: Bng nh gi ri ro Cng ty C phn B(Ngun: H s kim ton - Ti
liu cung cp ni b ti Deloitte Vit Nam)
Khi thit lp bin bn tip tc cung cp dch v cho khch hng v bng nh gi
ri ro, c mt im chng ta cn lu l ri ro kim ton trong phn nh gi tng hp
c th khng ng nht vi ri ro kim ton mong mun c KTV s dng sau ny. Mc
ri ro kim ton mong mun c KTV s dng sau ny ch c xc nh sau khi KTV tm
hiu cc thng tin chi tit v ton din hn i vi khch hng kim ton cn ri ro
kim ton trong phn nh gi tng hp ny ch l c s chp nhn hay khng chp nhn
hp ng kim ton.. Mt khc, mc ri ro kim ton mong mun cng c quyt nh bi
uy tn v cht lng kim ton ca bn thn cng ty kim ton. Do , m bo uy tn,
cc cng ty kim ton danh ting thng yu cu ri ro kim ton mong mun thp
hn mc trung bnh c th to nim tin cho nhng ngi s dng thng tin t BCTC
c kim ton.
Nh vy KTV Deloitte Vit Nam nh gi ri ro chp nhn hp ng kim ton i
vi Cng ty TNHH A mc trung bnh v ri ro chp nhn hp ng kim ton i vi
Cng ty C phn B l cao hn mc trung bnh. Do trong nm 2009, Cng ty B
nim yt trn th trng chng khon nn mc d cng ty B l khch hng truyn
thng, trong cc nm kim ton trc, KTV xc nhn tnh trung thc v hp l ca
BCTC cng ty B, KTV vn phi nh gi ri ro kim ton chp nhn hp ng kim ton
i vi cng ty B mc cao hn bnh thng m bo tnh thn trng ngh nghip. Xc nh
mc trng yu (PM)
Vic nh gi mc trng yu (PM) d kin l thng nht cho ton b cc khon mc
trn BCTC. Ton b cc khon mc kim ton (bao gm c doanh thu, cng n, ti
sn, chi ph,...) u c p dng chung thng nht mt v ch mt PM. KTV khng
thc hin cng vic phn b mc trng yu cho ton b cc khon mc m ch thc hin
nh gi tr s cc nhn t nh hng ca tng khon mc c c mt phm vi cng vic hp
l.Mc ch ca vic xc nh mc trng yu PM ( Planning materiality):
Tr gip cho vic n hnh phm vi ca cc th tc cn tin hnh
Xc nh bn cht thi gian v s m rng ca cc th tc kim ton
c tnh mc sai st c th b qua ca s d cc khon mc c trnh by trn
BCTC
Tr gip nh gi nh hng ca cc sai st hin hu v tim tng i vi cc khon
mc
Tuy nhin vic xc nh PM cn c xy dng da trn nhng c s v t l phn trm
thch hp, ngha l cn phi lin h trong mi quan h ca tng khch hng kim
ton c th, gia loi c s c la chn v quy m ca c s y. Thng thng ch nhim
kim ton s gia vo mt s yu t sau xc nh gi tr mc trng yu PM :
Tnh n nh ca c s
S lin h gia c s v ton b BCTC
Trong vic xc nh PM ch yu da vo bn cht khon mc trn BCTC. Cc khon
mc quan trng v c tnh n nh tng i cao trn BCTC l cc i tng c t l c la
chn cao hn. Mt trong nhng c s c KTV la chn s dng doanh thu, li nhun
sau thu, ti sn.
Vi cc doanh nghip nh nc KTV la chn mt trong 3 phng thc sau tnh
ton mc trng yu:
2% tng ti sn ngn hn hoc vn ch s hu
10% tng thu nhp sau thu t hot ng sn xut kinh doanh
0,5% n 3% doanh thu da trn t l % bc thang
Vi cc doanh nghip ngoi quc doanh, KTV c tnh thu nhp sau thu ti
ngy kha s k ton v p mt t l t 5% - 10% ca thu nhp sau thu tnh ra gi
tr PM
KTV khng phn b mc trng yu cho tng khon mc m vic tnh ton PM da
trn phng php t l trt dn nhn vi tr s ca cc nhn t nh hng ca tng khon
mc di s h tr ca phn mm AS2. C th, vic tnh ton PM thng da trn phng
php t l trt dn nhn vi v s ca doanh thu nh sau:Bng 1.7: Tr s MP theo
phng php t l bc thang(Ngun: Ti liu ni b Cng ty)
Doanh thu ( n v: 1000 USD)Tr s
5000.030
6000.025
7000.023
8000.020
9000.018
1,0000.017
2,0000.016
6,0000.015
10,0000.012
15,0000.010
30,0000.009
50,0000.008
100,0000.007
300,0000.006
1,000,0000.005
Th tc kim sot
Theo quan im ca Deloitte Vit Nam, th tc kim sot c chia lm 2 cp
:
- Cp kim tra D&I (Design& Implementation): Th tc ny c
thc hin giai onlp k hoch kim ton s b giai on th 2 ca cuc kim ton
sau khi thu thp hiu bit v h thng kim sot ni b ca khch hng. cp ny,
mc tiu ca th tc kim sot l nhm nh gi xem khch hng c thit lp v thc
hin hot ng kim sot ni b hay khng. Vi th tc kim sot cp ny, mc m bo
kim sot (CR- Control Assurance) cha th c xc nh do KTV khng th a ra
c kt lun c tin tng hay khng vo h thng kim sot ni b ca khch hng.
- Cp kim tra OE (Operating Effectiveness): Th tc ny c thc hin
giai on th t ca cuc kim ton - Thc hin k hoch kim ton chi tit. cp
ny, th tc kim sot c thc hin vi mc ch nhm nh gi xem hot ng kim sot
ni b ca khch hng c c thc hin mt cch c hiu qu hay khng. y l mt bc
cng vic rt kh, i hi s kt hp ca nhiu k thut thu thp bng chng khc
nhau. Ch sau khi thc hin th tc kim sot cp ny, KTV mi c th kt lun c
tin cy hay khng vo h thng kim sot ni b ca khch hng. V do , mc m bo
kim sot (CA) mi c xc nh mc ti a 1.3 hay ti thiu 0.0.
Bng 1.8: Cc cp thc hin th tc kim sot ca Deloitte Vit NamNi
dungCp 1Kim tra D&ICp 2Kim tra OE
Mc chnh gi xem khch hng c thit lp v thc hin kim sot ni b hay
khng?Xem xt cc hot ng kim sot ni b c c thc hin mt cch hiu qu hay
khng?
Giai on thc hinGiai on 2: Lp k hoch kim ton s bGiai on 4: Thc
hin k hoch kim ton chi tit
Kt quHiu bit ban u v pht trin k hoch chi titKt lun v mc m bo kim
sot (CA) v quy m kim tra chi tit cn m rng (nu c)
Mc d vy, khng phi lc no KTV cng c yu cu phi thc hin c hai cp ca
th tc kim sot nh trn. Vic thc hin th tc kim sot cp 2 tr nn tn km v
thiu hiu qu trong nhng trng hp quy m ca khch hng nh, lnh vc hot ng
khng a dng. Do , trong nhng trng hp ny, KTV thng thc hin ngay th
nghim chi tit vi quy m ln hn s m bo tnh tit kim v hiu qu hn vic thc
hin y 2 cp ca th tc kim sot.1.2.4. nh gi ri ro kim ton trn bo co ti
chnh1.2.4.1. nh gi ri ro tim tng trn bo co ti chnh Ri ro tim tng l
kh nng trong BCTC c nhng sai st nghim trng hay nhng iu khng bnh
thng, trc khi xem xt tnh hiu lc ca h thng KSNB n v c kim ton.nh gi
ri ro tim tng l mt bc cng vic c ngha quan trng c thc hin trong giai
on lp k hoch kim ton v l c s cho kim ton vin trong vic la chn phng
php kim ton, xc nh nhn s, khi lng cng vic, thi gian v chi ph cn
thit cho mt cuc kim ton. nh gi mc ri ro tim tng ca khch hng, KTV
thng tm hiu trc tin l v mi trng kinh doanh, lnh vc kinh doanh v bn
cht kinh doanh ca DN . Theo , KTV c th phi tm hiu v bt c thng tin
g, t kin thc v k hoch chin lc ca mt cng ty ln n nhng thng tin v tng
loi nghip v ca mt n v nh. N cng bao gm nhng hiu Theo hng dn ca
Deloitte, khi nh gi ri ro tim tng thng da vo mt s yu t nh hng
sau:
c im v tnh lim khit ca Ban gim c v nhng p lc bt thng i vi Ban
gim c, k ton trng. Trnh chuyn mm v kinh nghim ca k ton trng, ca cc
nhn vin k ton ch yu, ca kim ton vin ni b v s thay i (nu c) ca h.
Nhng p lc bt thng i vi Ban gim c, k ton trng. c im hot ng kinh
doanh ca n v v cc nhn t nh hng n lnh vc hot ng ca n v
Cc thay i v th trng, i th cnh tranh
Cc chnh sch k ton m cng ty khch hng p dng
kin ca kim ton vin tin nhim
Tt c cc thng tin trn c kim ton vin thu thp v lu trong h s kim
ton ti ch mc 1410 Tm hiu khch hng v mi trng kim sot. Trong qu trnh
nh gi ri ro tim tng trn bo co ti chnh, c 3 mc c kim ton vin s dng:
mc trung bnh, mc cao hn trung bnh v mc rt cao. Mc ri ro bnh thng: c
KTV kt lun khi hot ng kinh doanh ca khch hng hiu qu trong nhng nm
gn y; H thng ti chnh k ton vng mnh; Ban Gim c v i ng k ton c chuyn
mn cao; tnh lim khit ca Ban Gim c c m bo
Mc ri ro cao hn bnh thng: c p dng khi KTV nhn thy c nhng kh khn
nht nh trong vic cung cp dch v kim ton, nhng cha ti mc nghim
trng.
Mc ri ro rt cao hn bnh thng: c p dng khi KTV nhn thy s gp phi rt
nhiu kh khn trong vic cung cp dch v cho khch hng hoc nu cung cp dch
v cho khch hng c kh nng Cng ty s mt uy tn. KTV c th khng chp nhn hp
ng kim ton.
S phn tch, nh gi ri ro tim tng c thc hin hng nm nh l mt b phn ca
qu trnh lp k hoch kim ton. Ti Deloitte Vit Nam, trnh t phn tch ri
ro t nh n y dc p dng mt cch hiu qu. Ngha l phi tin hnh cng vic t
trn xung, nh gi ri ro ca mt n v tng th, sau xem xt ri ro ca tng n v
kinh doanh, tng cng ty con v sau l phn tch, nh gi ri ro tim tng ca
cc n v, b phn, khon mc trong BCTC.S 1.1: Trnh t phn tch ri ro tim
tng t nh n y(Ngun: Ti liu o to ni b Cng ty)
Sau khi thu thp c thng tin chi tit v khch hng, giy t lm vic s c
KTV tp hp vo ch mc Tm hiu thng tin chi tit v hot ng ca doanh nghip
v lu vo H s kim ton ca tng Cng ty. Khi KTV s tin hnh phn tch cc
thng tin v a ra mc ri ro tim tng ban u ca Cng ty A v Cng ty B. Trn
cc thng tin thu thp c v Tnh chnh trc ca Ban Gim c, Loi hnh doanh
nghip, Ngnh ngh kinh doanh, Hnh thc s hu, Ch k ton p dng, Cng ty
kim ton BCTC nm trc, Cc nhn t nh hng n lnh vc kinh doanh KTV tin
hnh phn tch v xem xt cc nhn t nh hng n ri ro tim tng. Cc yu t nh
hng n ri ro tim tng ca Cng ty A v Cng ty B c th hin trong bng
sau:
Bng 1.9: Cc yu t nh hng n nh gi ri ro tim tng ca khch hngYu
tKhch hng
Cng ty ACng ty B
1. Cc vn v xu hng ca nn kinh t, cc vn lin quan n ngnh- Thng qua
tm hiu, KTV nhn thy th trng bt ng sn cui nm 2008 c du hiu chng li,
tuy nhin sang nm 2009, th trng bt ng sn li bt u si ng. Cng ty li c
nhiu c hi pht trin hot ng sn xut kinh doanh ca mnh.
- Th trng chnh ca Cng ty c m bo bi cng ty m. Do mi c thnh lp nn
Cng ty vn cha to c li nhun t hot ng kinh doanh.- Cui nm 2009, th
trng vt liu xy dng c nhiu bin ng ng k, gi vt liu xy dng tng do nhu
cu ca ngi tiu dng ngy cng cao. y l iu kin thun li cho hot ng sn xut
ca Cng ty do sn phm ca Cng ty ang chim th phn ln trong th trng vt
liu xy dng Vit Nam- Trong nm 2009, Cng ty B nim yt trn th trng chng
khon nn nhiu kh nng c sai phm
2. Lut v quy nhHot ng theo Lut doanh nghip Vit Nam. Cng ty ang
trong qu trnh ban hnh v on thin quy ch qun l ca Cng tyLut thu thu
nhp c nhn t chuyn nhng bt ng sn c hiu lc t ngy 26/9/2009 theo Thng
t 161 ca B Ti Chnh phn no lm gim tnh hp dn ca th trng trong nhng
thng cui nm. Theo , nh u t c la chn mt trong hai cch np thu sut: 2%
trn tng gi chuyn nhng hoc 25% tng li thu c.Vi li sut kh cao, thu
chuyn nhng bt ng sn cng tc ng kh ln n tm l cc nh u t. Hn na, vic Nh
nc thc hin tht cht cho vay cng vi vic li sut tng dn cng lm thu hp
ngun tin cho cho bt ng sn. Mt khc, ngun cung bt ng sn trong nm 2010
kh nng s tng mnh do nhiu cng trnh i vo hon thnh. iu ny khin gi
trung bnh trn th trng trong nm nay kh c bin ng tng.Hot ng theo Lut
doanh nghip Vit Nam.
3. Hnh thc s hu cng ty Cng ty TNHHCng ty c phn
4. Lnh vc hot ng kinh doanhKinh doanh, u t, mi gii bt ng sn; Dch
v thu v cho thu nh vn phng, nh xng, kho bi; Dch v t vn, qun l bt ng
sn; u t, xy dng , kinh doanh cc khu th, khu cng nghip v khu cng ngh
cao; San lp mt bng, thi cng x l nn mng cng trnh; Trin khai cc d n
quy hoch; Thit k cng trnh, th, khu cng nghip (khu ch xut, khu cng
ngh cao)Sn xut v kinh doanh xi mng v cc sn phm t xi mng; sn xut v
kinh doanh cc loi vt liu xy dng khc; kinh doanh cc ngnh ngh ph hp
vi quy nh ca php lut.
5. Tnh chnh trc ca Ban Gim c- Ban Gim c ca Cng ty u l nhng ngi c
trnh chuyn mn cao, c kinh nghim trong qun l v kinh doanh bt ng sn-
Ban qun l cam kt bo co ti chnh trnh by trung thc v hp l tnh hnh ti
chnh cng nh kt qu kinh doanh ca doanh nghip trong nm 2009- Cam kt
ca ban qun l v vic thit k, duy tr quy trnh k ton v h thng thng tin
tin cy c thc hin- Ban Gim c khch hng u l nhng ngi c trnh chuyn mn
cao, c kinh nghim trong lnh vc kinh doanh vt liu xy dng v c trnh
qun l cao. c im v tnh lim khit ca Ban Gim c c m bo- Ban Gim c cam
kt bo co ti chnh trnh by trung thc v hp l tnh hnh ti chnh cng nh kt
qu kinh doanh ca doanh nghip trong nm 2009
6. Nhng p lc bt thng Khng cKhng c
7. Cc nghip v kinh t khng thng xuynKhng cKhng c
8. Cc c tnh k tonCng ty thc hin theo quy nh ca B Ti chnh v Chun
mc K tonCng ty thc hin theo quy nh ca B Ti chnh v Chun mc K ton
9. Quy m ca khch hngDoanh thu ca Cng ty nm 2008: 54.538.721.951
ngDoanh thu ca Cng ty nm 2008: 991.238.036.301 ng
10. Kt qu kim ton cc nm trc kin chp nhn ton phn
(do Cng ty TNHH KPMG thc hin kim ton) kin chp nhn ton phn
(do Cng ty TNHH Deloitte Vit Nam thc hin kim ton)
Nh vy, qua bng tng hp cc yu t nh hng n ri ro tim tng ca Cng ty A
v Cng ty B, KTV nhn nh ri ro tim tng ca Cng ty A mc trung bnh, cn
ri ro tim tng Cng ty B mc cao hn bnh thng. Do Cng ty B nm 2009 thc
hin nim yt trn th trng chng khon, hn na quy m ca Cng ty B li kh ln,
do Cng ty B s d pht sinh ri ro. Ngc li, th trng bt ng sn nm 2009
khng c bin ng g ln, Quy m ca Cng ty A khng ln, KTV tin nhim l mt
trong 4 Cng ty cung cp dch v kim ton ng u Vit Nam nn c th tin cy c
nn ri ro tim tng Cng ty A mc trung bnh.1.2.4.2. nh gi ri ro kim sot
trn bo co ti chnh
Ri ro kim sot l cc kh nng m h thng KSNB ca n v khng pht hin v
ngn chn c cc gian ln v sai st. Vic xy dng v duy tr mt h thng KSNB l
bn phn, trch nhim ca lnh o n v. Tuy nhin ri ro kim sot vn xut hin v
kh trnh khi nhng hn ch c tnh bn cht ca bt k h thng KSNB no. KTV cn
c hiu bit y v h thng KSNB n v, nh gi chnh xc mc ri ro kim sot, vch
ra k hoch kim ton v xy dng trnh t, phng php kim ton thch hp. S hiu
bit v h thng KSNB, s nh gi xc ng ri ro kim sot, cng vi s nh gi v ri
ro tim tng, cng nh mi cn nhc khc s gip cho KTV: Xc nh c cc loi thng
tin sai st nghim trng c th xy ra trong BCTC
Xem xt cc nhn t tc ng n kh nng xy ra cc sai st nghim trng Thit k
phng php kim ton c bn thch hp
Trong qu trnh tm hiu v h thng KSNB, KTV c th s dng bin php kim
tra t u n cui ca h thng KSNB i vi tng loi nghip v nm chc cu trc ca
h thng KSNB, cng nh tnh thch hp v hiu qu ca chng. KTV cng cn c hiu
bit y v mi trng kim sot, c th nh gi quan im ca Ban Gim c v Ban qun
tr, s hiu bit v cc hnh ng ca h i vi cng tc kim sot. KTV cn phi l mt
chuyn gia lnh ngh k ton, c hiu bit v h thng k ton ca n v xc nh v
hiu c: Cc loi nghip v ln trong hot ng ca DN
Cc nghip v c bt u nh th no
Cc ghi chp k ton, cc chng t v ti khon chi tit trong BCTC Th l v
k ton v BCTC (gm c vic s liu c x l bng my tnh nh th no)
nh gi ri ro kim sot thc cht l qu trnh nh gi tnh hiu qu ca h thng
KSNB i vi vic pht hin v ngn nga c gian ln v sai st quan trng trong
BCTC. Sau khi tm hiu h thng KSNB, KTV cn nh gi s b ri ro kim sot i
vi cc c s dn liu trong BCTC. Cc nhn t nh hng n vic nh gi ri ro kim
sot l: Nhn lc (s lng, cht lng) ca h thng KSNB; cc trnh t v cc th tc
KSNB
Tnh cht phc tp v mi ca cc loi giao dch; khi lng v cng ca cc giao
dch
Theo hng dn ca DTT khi nh gi ri ro kim sot, KTV thc hin cc cng
vic sau:
Tm hiu hot ng kinh doanh ca khch hng, mi trng kim sot, chu trnh
k ton, cc th tc kim sot v kim ton ni b
nh gi ban u v ri ro kim sot
Thc hin cc th nghim kim sot
nh gi ri ro kim sot trn BCTC, KTV Deloitte Vit Nam thu thp cc
thng tin cn thit thng qua bng cu hi v h thng kim sot ni b m DTT xy
dng. Vic tr li chnh xc cc cu hi ny h tr KTV nh gi v mi trng kim
sot, cc th tc kim sot c p dng ti n v khch hng, hiu qu ca h thng
KSNB c thit lp ti n v v t nh gi ri ro kim sot. Trong mi cu hi ln c
cha nhiu cu hi b sung, KTV khng nht thit phi thc hin cc cu hi b
sung. Tuy nhin, vic tr li cc cu hi b sung ny s gip KTV c c nh gi
hon chnh v h thng kim sot ni b v ri ro kim sot. KTV s tin hnh tm
hiu cc yu t sau ca h thng kim sot ni b nh gi ri ro kim sot: Th nht,
KTV tm hiu v mi trng kim sot: Bao gm cc yu t: c th qun l, c cu t
chc, t chc nhn s v u ban kim sot ca khch hng, l cc yu t bn trong v
bn ngoi nh gi v mi trng kim sot.Th hai, KTV tm hiu v h thng k ton.
Thng tin tm hiu v nh gi v h thng k ton ca khch hng c KTV Deloitte
Vit Nam lu trong h s kim ton ti ch mc 1500 Tm hiu quy trnh k ton p
dng. Cc vn bn ng k h thng k ton ca khch hng vi B ti chnh bao gm:
Hnh thc s k ton, h thng ti khon k ton, h thng chng t k ton, h thng
bo co ti chnh v cc bo co k ton khc l cc ngun ch yu KTV tm hiu h
thng k ton ca Cng ty khch hng. Trong qu trnh tm hiu h thng k ton,
kim ton vin cn c vo c th ngnh ngh, lnh vc kinh doanh v bn cht kinh
doanh ca doanh nghip tp trung vo cc quy trnh k ton ch yu.
Qua tm hiu v tho lun vi ban lnh o Cng ty A v Cng ty B, KTV xc nh
c cc thng tin sau:Bng 1.10: Bng tm hiu h thng v chu trnh k ton ca
Cng ty TNHH Bt ng sn A v Cng ty c phn BTiu chunCng ty ACng ty B
Ch k ton p dng- Tun theo Ch k ton Vit Nam hin hnh- Tun theo Quyt
nh s 1849/Q BXD ngy 27/09/2005
C s lp bo co ti chnh- Bo co ti chnh c lp theo hng qu theo cc biu
ph hp vi quy nh ca Ch k ton hin hnh.
- Bo co ti chnh c lp bng ng Vit Nam (VND), theo nguyn tc gi gc,
ph hp vi cc quy nh ca Ch k ton v cc nguyn tc c chp nhn chung ti Vit
Nam. Cc nguyn tc ny bao gm cc quy nh ti cc chun mc k ton Vit Nam, h
thng k ton Vit Nam v cc quy nh v k ton hin hnh ti Vit Nam.- BCTC km
theo khng nhm phn nh tnh hnh ti chnh, kt qu hot ng kinh doanh v tnh
hnh lu chuyn tin t theo cc nguyn tc v thng l k ton c chp nhn ti cc
nc khc ngoi VN.
- Hnh thc k ton: Nht k chung
- Nin k ton 1/1 n 31/12 nm dng lch- Bo co ti chnh c lp trn c s
gi gc.
- Bo co ti chnh c lp bng ng Vit Nam (VND) ph hp vi ch k ton c
ban hnh.
- Hnh thc k ton: Nht k chng t.
- Nin k ton 1/1 n 31/12 nm dng lch
Lut K ton v Chun mc K ton- Cng ty tun th Lut k ton v cc Chun mc
K ton Vit Nam v cc quy nh hin hnh khc v k ton ti Vit Nam- Cng ty
tun th Lut k ton v cc Chun mc K ton Vit Nam v cc quy nh hin hnh khc
v k ton ti Vit Nam
Ghi nhn doanh thu- Doanh thu XDCB: ghi nhn doanh thu theo tin k
hoch hp ng v pht hnh ho n vi thu sut l 10%.
- Doanh thu c ghi nhn trn gi c s gi gc v c ghi nhn theo thi im
khch hng chp nhn thanh ton
- Doanh thu c ghi nhn trn c s gi gc v c ghi nhn theo thi im khch
hng chp nhn thanh ton.
Chnh lch t gi- Chnh lch t gi pht sinh t cc nghip v kinh doanh v
mi gii bt ng sn c hch ton vo Bo co Kt qu hot ng kinh doanh
- Cng ty thc hin nh gi li ngoi t cui nm ti chnh.Cc giao dch ca
Cng ty B u c thc hin bng VND, khng s dng ngoi t.
Hng tn kho- Hng tn kho c xc nh trn c s gi thp hn gia gi gc v gi
tr thun c th thc hin c. - Gi tr thun c th thc hin c c xc nh bng gi
bn c tnh tr cc chi ph hon thnh cng chi ph tip th, bn hng v phn phi
pht sinh.
- Hng tn kho ca Cng ty A ch yu l chi ph sn xut d dang ca cc cng
trnh ang thi cng d. Trong nm 2009, hng tn kho ca Cng ty l chi ph d
dang ca cng trnh Nam An Khnh- Hng tn kho c xc nh trn c s gi thp hn
gia gi gc v gi tr thun c th thc hin c. - Phng php hch ton hng tn
kho l phng php k khai thng xuyn, nhp kho theo gi thnh sn phm sn
xut, xut kho theo gi ch danh.
Nh vy, c hai Cng ty u p dng ng Chnh sch k ton Vit Nam, do vy KTV
khng gp nhiu kh khn trong qu trnh kim ton. l Chnh sch k ton v c s
lp BCTC, tin v cc khon tng ng tin, hng tn kho, ti sn c nh v hao mn,
ghi nhn doanh thuCng ty A l khch hng nm u tin ca Deloitte Vit Nam.
KTV tin tng vo cht lng kim ton do Cng ty kim ton trc (KPMG) cung cp
nn khng thc hin lp k hoch kim tra hiu qu hot ng ca h thng KSNB, m s
dng kt qu ca cuc kim ton trc. i vi h thng k ton ca Cng ty A, vic tm
hiu c thc hin thng qua cc chu trnh kinh doanh. Do Cng ty s dng phn
mm ng dng trong x l k ton t thng 6 nm 2008 nn trc khi tm hiu h thng
k ton KTV tm hiu mc nh hng ca h thng my tnh ti hot ng kinh doanh ni
chung v h thng k ton ni ring. KTV cho rng mc ny l khng nh k v khng
nh hng trng yu n cc hot ng ca Cng ty. V vy, KTV c th hiu rng nhng
sai phm ln xy ra trong h thng k ton l do con ngi.Cng ty B vi u th l
khch hng c nn KTV nm bt k lng v r rng v mi trng kim sot v h thng k
ton ca Cng ty. C th l, h thng k ton ngoi vic p dng Chun mc k ton
Vit Nam, Cng ty B cn p dng h thng k ton Vit Nam v cc quy nh k ton
hin hnh m bo v mt php l cho BCTC. Mi trng kim sot ti Cng ty B c nh
gi l tng i tt. Nhn chung, trong nm kim ton hin hnh, KTV quyt nh a
ra kt lun v h thng KSNB ca Cng ty B, c th kim sot v hn ch cc sai
phm trng yu nh hng ti BCTC.Tm hiu vic thc hin cc th tc kim sot: Ban
gim c cng ty khch hng s dng cc th tc kim sot nhm duy tr cc hot ng
trong n v mt cch ti u. Cc th tc kim sot ny c thit lp da trn ba
nguyn tc c bn:
Nguyn tc phn cng, phn nhim r rng.
Nguyn tc bt kim nhim.
Nguyn tc y quyn v ph chun.
Ngoi cc nguyn tc c bn trn, cc th tc kim sot cn bao gm: qu trnh
kim sot vt cht i vi ti sn v s sch v kim ton c lp cc hot ng ca n v v
vic quy nh chng t s sch phi y . Vic tm hiu cc th tc kim sot s gip
cho KTV trong vic nh gi hiu qu ca h thng KSNB v mt thit k v vn hnh
lm c s cho nh gi ri ro kim sot trn Bo co ti chnh. Deloitte a ra mt
Bng cu hi v cc th tc kim sot i vi tng khch hng tp trung vo vic m bo
ba nguyn tc trn. Di y l Bng nh gi th tc kim sot i vi Cng ty TNHH Bt
ng sn A v Cng ty C phn B:Bng 1.11: Bng nh gi th tc kim sot i vi Cng
ty A v Cng ty B
Cu hiCng ty ACng ty B
1. Cc chc nng, nhim v quan trng trong cng ty c c phn cng, phn
nhim r rng? S phn cng, phn nhim c c th hin bng vn bn khng?CC
2. C s phn chia nhim v v cng vic trong cng ty mt cch hp l
khng?CC
3. S phn cng trch nhim v quyn li trong cng ty c m bo nguyn tc bt
kim nhim khng?CC
4. Quyn hn ca cc c nhn trong cng ty c c phn quyn hp l
khng?CC
5. C ch u quyn hp l khng?CC
6. Mi nghip v c c ph chun hp l khng?CC
..
nh gi tng hp th tc kim sotTrung bnhTrung bnh
Tm hiu h thng kim ton ni b: Qu trnh nh gi b phn kim ton ni b s
tr gip hu hiu cho KTV ca Deloitte Vit Nam nh gi xc ng hiu qu ca h
thng kim sot ni b, t a ra nhn nh ng n v ri ro kim sot v mc m bo kim
sot.Cng ty TNHH Bt ng sn A khng c kim ton ni b. Tuy nhin, cng ty m
ca Cng ty A l Tng cng ty X c kim ton ni b, v theo kinh nghim ca KTV
th h thng kim ton ni b ny hot ng c hiu qu. Cui nm cc Ban ca Tng cng
ty X s xung kim tra v quyt ton cho Cng ty A cc ch tiu v kt qu kinh
doanh, tin lng, li nhun, chi ph, , Hng thng, Ban Gim c, cc phng ban
u hp giao ban nh gi cng vic sn xut v ra k hoch tip theo. Cc Ban ca
cng ty m thng xuyn i kim tra Cng ty A nhng khng c sai phm no ln pht
sinh. Cui mi thng cc Phng u phi thc hin quyt ton khon chi ph vi
Phng k ton. Qua qu trnh kim tra ti Cng ty A cng khng pht hin thy cc
sai phm xy ra. Mc d khng pht hin gian ln, nhng t nhng nm thnh lp n
nay Tng cng ty X vn theo cch thc qun l nn trn. Mi hot ng u c khon
theo k hoch v c kim tra thng xuyn m bo khng c s gian ln v sai st. C
th: Cc khon chi ph u phi nm trong k hoch ca Cng ty m, Cng ty m quyt
ton doanh thu, chi ph vo thi im cui nm cho Cng ty A.Tt c mi vn lin
quan n k hoch sn xut kinh doanh, xy dng c bn, mi gii v cc hot ng ny
u phi bo co ln Tng cng ty X v c ph duyt trc khi thc hin.
Cng ty c phn B duy tr v thit lp cc th tc kim sot. Cng ty khng c
kim ton ni b song c Ban kim sot bao gm 5 thnh vin, l nhng c nhn c
kinh nghim, trnh chuyn mn v thc ngh nghip cao. Trong cc nm kim ton
trc y, KTV ca Deloitte Vit Nam nhn thy cc BCTC ca cng ty khng tn ti
cc sai phm trng yu, KTV a ra kin chp nhn ton phn i vi cc BCTC ny.
Trong nm kim ton 2009, do cng ty tin hnh nim yt trn htij trng chng
khon, do cn lin quan n nhng thng tin t pha cng ty nh hng ti gi c
phiu nh nhng cam kt t pha cng ty, nhng tranh chp kin tng lin quan n
cng ty,
Cc nh gi tng hp v h thng kim sot ni b ca KTV Deloitte Vit Nam c
th hin trong bng cu hi v h thng kim sot ni b (gm 20 cu hi) i vi Cng
ty A v cng ty B nh sau:Bng 1.12: Bng nh gi h thng kim sot ni b ca
Cng ty A v Cng ty B do KTV ca Deloitte Vit Nam thc hin
(Ngun: Ti liu cung cp ni b Cng ty)
Cu hiCng ty ACng ty B
CKhngN/ACKhngN/A
I. Quan im v tnh chnh trc ca Ban qun tr
Cu 1: C l do no cn phi t cu hi i vi quan im v tnh chnh trc ca
Ban qun l cng nh c th tin tng vo nhng thng tin m h cung cp
khng?xx
1. Chng ta c nhn thy Ban qun l c lin quan n cc hnh vi c cho l vi
phm php lut, lm sai lch cc thng tin ti chnh, hnh vi c tnh p buc ca
c quan chc nng hay cc t chc ti phm khng?
2. Liu chng ta c nhn bit c Ban Gim c c lin quan n nhng hnh vi
cha l bt hp php nhng ang trong nghi vn gy nh hng n Cng ty khng?
3. Ban qun l c thng xuyn thay i ngn hng giao dch, t vn php lut,
kim ton vin khng?
4. Ban Gim c c tht bi trong vic tho thun vi bn th ba c danh ting
hay khng?
5. Liu c kh khn trong i sng c nhn ca cc thnh vin Ban Gim c
khng?
6. C phi Ban Gim c sn lng chp nhn mc ri ro cao bt thng hay
khng?
7. Ban qun tr c b chi phi bi mt hoc mt s ngi khng trung thc hay
khng?
8. C c nhn no khng c mi lin h v li ch v iu hnh nhng vn tc ng ln
ni b Cng ty khng?
9. C thay i g ng k v bt thng trong ni b Ban Gim c trong thi gian
gn y hoc s xy ra trong tng lai khng?
10. Liu Ban Gim c c thiu kinh nghim khng?
II. Cam kt v tnh chnh xc v hp l ca BCTC
Cu 2: C l do no bn khon vi nhng cam kt v s hp l v chnh xc ca bo
co ti chnh?xx
1. C phi Ban Gim c chp nhn mt chnh sch k ton gy tranh ci
khng?
2. Cng ty c hiu sai chnh sch k ton khng?
3. Ban qun l c do d trong vic iu chnh cc xut do kim ton vin a ra
khng?
4. Cng ty c cc giao dch tn ti m khng hiu qu v kinh t khng?
5. Cng ty c cc giao dch quan trng vi bn th ba khng?
6. Ban qun l, trong Ban qun l ca cc n v quan trng c qu nhn mnh n
vic t c mc tiu v thu nhp v t l tng trng d kin khng?
III. Cam kt v vic thit lp v duy tr mt h thng thng tin v k ton ng
tin cy?
Cu 3: C l do no bn khon ti nhng cam kt ca Ban Gim c thit lp v
duy tr h thng thng tin v k ton ng tin cy hay mt h thng kim sot ni b
ng tin cy khng?xx
1. Ban Gim c c b qua nhng sai phm nghim trng trong qu trnh k
ton, trong cc th tc kim sot hoc khng th khc phc c nhng sai phm
khng?
2. Cng ty khng thit lp hoc thit lp khng y cc chnh sch lin quan n
vic thc hin hot ng kinh doanh hoc mu thun gia li ch v nguyn tc thc
hin?
3. Cng ty tht bi trong thit lp cc th tc lin quan ti vic ngn chn
cc hnh vi vi phm php lut?
4. Ban Gim c dng nh tht bi trong vic gii trnh kt qu ti chnh v
nhng chnh lch so vi ngn sch?
5. Liu phng k ton c nhn vin khng ph hp?
6. C phi Cng ty khng c ngun lc (my tnh, x l d liu, nhn lc tm
thi) nhm h tr cho nhn vin thc hin nhim v?
7. Nhn vin qun l, k ton khng hon thnh nhim v c giao?
a. Cng ty c chnh sch lng khng hp l cho nhn vin dn n tuyn dng
nhng nhn vin km nng lc?
b. Doanh nghip c cc tiu chun khng ph hp, khng r rng trong vic
tuyn dng?
c. Doanh nghip nh gi khng hiu qu nng lc nhn vin?
d. Doanh nghip c chnh sch o to nhn vin khng ph hp?
8. Doanh thu c phi l mc tiu hng u khng?
9. Bng m t cng vic nhn vin bao gm trch nhim, phm vi cng vic v hn
ch c th khng c xy dng mt cch r rng hoc khng c thng bo cho nhn vin
mt cch hiu qu?
10. Cng ty tn ti cc th tc khng thch hp kim tra n xin d tuyn?
11. Kim ton vin tin nhim c a ra cc sai st v nhng bt ton iu chnh
i vi khch hng c bit l thi im cui nm hoc gn cui nm?
12. Kt lun chung v s sch ca Cng ty l khng y ?
13. Cng ty thng xuyn khng m bo thi hn lp bo co ti chnh?
IV. C cu t chc qun tr
C cu t chc
Cu 4: C cu t chc c bt hp l vi quy m v hnh thc kinh doanh hay
khng?xx
1. C cu t chc ca Cng ty c phc tp qu khng?
2. Cng ty phi tri qua vic m rng quy m nhanh chng?
3. Gn y, Cng ty c mua li c cc thc th kinh doanh khc khng?
4. Cng ty c nhiu n v hot ng phi tp trung khng?
5. C cu bo co ca Cng ty c phc tp qu khng?
C cu t chc, qu trnh kim sot, gim st v iu hnh
Cu 5: Phng php phn cng quyn hn v trch nhim c bt hp l vi quy m v
hnh thc kinh doanh khng?xx
1. Ban Gim c s dng phng php khng hiu qu ch o v kim sot vic lp k
hoch, thc hin v duy tr h thng k ton bao gm c h thng ng dng v cc th
tc kim sot?
2. Ban Gim c khng truyn t v quy nh khng r rng phm vi quyn hn v
trch nhim x l thng tin i vi nhn vin k ton?
3. Vic phn cp truyn t thng tin qun l gia qun l phng k ton vi cc
phng x l d liu?
4. Cc vn bn quy nh cc chnh sch v th tc x l d liu khng y ?
Phng php phn cng quyn hn v trch nhim
Cu 6: Qu trnh kim sot qun l c bt hp l vi quy m v hnh thc kinh
doanh khng? C l do no bn khon v kh nng ca Ban qun tr trong vic gim
st v iu hnh hot ng c hiu qu cng nh vic phn cng trch nhim?xx
Phng php qun l lnh o
Cu 7: C l do no bn khon v phng php qun l lnh o khng?xx
1. Cng ty c thiu qu trnh lp k hoch hay d ton khng?a. Vic lp k
hoch hay d ton c phi l phng tin khuyn khch cp di t c mc tiu li
nhun bt chp c th lm gia tng nguy c ri ro?
b. Vic lp k hoch, d ton ni chung khng phi l phng tin kim sot hiu
qu nhm pht hin nhng sai st trng yu trn bo co ti chnh?
c. Vic lp k hoch, d ton c thc hin bi cp qun l khng ph hp? (do
nhng ngi khng c hiu bit y v lnh vc kinh doanh m h khng c trch nhim
lp d ton)
d. Cp qun l chuyn trch khng gim st cht ch v thng xuyn c nhng sai
lch so vi d ton v a ra nhng l gii cho nhng bin ng ln?
2. Phng kim ton ni b hot ng khng hiu qu hay khng tn ti?
3. Nh qun l lnh o c cc phng php qun l khc m khng hiu qu khng? Nu
c th cn m t chi tit?
nh hng ca h thng vi tnh
Cu 8: Hnh thc v phm vi s dng my tnh c bt hp l vi quy m v hnh thc
kinh doanh khng?xx
1. Nh qun l khng nhn thy tm quan trng ca mi trng x l tin hc?
2. Khng c nhng hnh ng iu chnh ca Ban qun l nhm gii quyt nhng vn
pht sinh lin quan ti h thng thng tin? (v d nh s chm tr trong vic
tip nhn thng tin, nhng li nghim trng v s liu s dng cho qun l kinh
doanh).
3. Cng ty thiu trch nhim gii trnh v mi trng x l tin hc?
4. Nh qun l khng nhn thc c nhng nhn t lin quan ti my tnh c nh
hng ti hot ng kinh doanh ca n v? (v d nh: tm quan trng ca vic kim
sot hoc nhng nh hng ca cng ngh thng tin tin tin n h thng ng dng cng
nh hot ng kinh doanh)
5. Khng c nhng tiu chun tuyn dng nhn vin hot ng trong mi trng x
l tin hc? (v d: khng c ngi thch hp ng vo v tr ch cht trong Cng ty v
Ban lnh o khng quan tm n vn ny)
6. Khng c nhng quy nh bo m v hot ng thng tin thch hp? (v d: s
lng nhn vin trin khai, vn hnh v duy tr h thng khng y )
7. tin cy ca h thng cng nh cht lng nhn vin ni b Cng ty v nhn vin
dch v thu ngoi khng m bo? (v d: khng kim sot c hot ng nhn vin thu
ngoi; vic s dng h thng thng tin iu hnh hoc vic s dng my tnh ca ngi
s dng cui cng; khng kim sot c nhng chng trnh hot ng sai nguyn tc
hoc b s dng sai mc ch).
8. Mi trng khng cung cp cc thng tin y v kp thi?
9. Khng c s gim st vic thc hin cc th tc kim sot quan trng?
10. Nhn vin ch cht hot ng trong mi trng x l tin hc c thu nhp
cao?
11. Khng c k hoch chin lc i vi mi trng x l tin hc hoc k hoch ny
khng thng nht vi cc k hoch chin lc ca cc b phn kinh doanh khc?
12. Khng c s lin lc gia mi trng x l tin hc vi ngi s dng thng tin
?
13. Chc nng kim ton ni b trong mi trng x l tin hc khng c thit
lp?
Hot ng ca Ban Gim c v nhm kim ton ni b
Cu 9: Ban Gim c v nhm kim ton ni b ca doanh nghim c bt hp l vi
quy m v hnh thc kinh doanh khng?xx
1. C nhng thnh vin khng c kinh nghim v v tr thch hp thc hin cng
vic hiu qu?
2. U ban kim ton khng c s nhn vin hot ng c lp?
3. Cc cuc hp ca U ban kim ton thnh lp cc chnh sch v mc tiu hot
ng, nh gi hot ng ca n v khng c t chc nh k theo quy nh hoc bt thng
khi cn thit? Bin bn ca cc cuc hp ny khng c ghi chp v ph chun?
4. Liu c cc vn bn quy nh nhim v v trch nhim ca U ban kim ton
trong c chc nng sot xt bo co ti chnh?
5. U ban kim ton khng hiu bit y v hot ng ca Cng ty thc hin trch
nhim gim st cc hot ng?
6. Khng c s phi hp gia U ban kim ton vi kim ton c lp bn
ngoi?
7. U ban kim ton khng tun th nhng quy nh ni b cng nh nhng quy nh
chung ngoi Cng ty?
8. U ban kim ton khng c nhng hnh ng thch hp lin quan ti nhng hn
ch v kim sot ni b ng ch ?
V. Hnh thc v mi trng kinh doanh
Hnh thc kinh doanh
Cu 10: C l do no bn khon vi hnh thc kinh doanh ca doanh nghip
khng?xx
1. Cng ty ang lm n thua l do tin hnh hot ng kinh doanh nhng lnh
vc ang sa st?
2. Lnh vc hot ng c mc cnh tranh cao khng? (v d t l quay vng vn u
t sn phm ca cc i th tng cao)
3. Cc c tnh k ton thay i khc mc bnh thng gn y c th gy ra nhng nh
hng lm gin on v ti chnh?
4. Bn cht hot ng kinh doanh ca Cng ty c lin quan n nhng hot ng
bt hp php?
5. Cng ty c s dng cc k thut, phng php ti tr phc tp khng?
6. Cng ty c chu k hot ng kinh doanh di hn?
7. Cng ty hot ng trong mi trng kinh doanh khng n nh?
8. Cng ty c thc hin mua li mt n v kinh doanh hot ng trong mt lnh
vc m Ban Gim c cng ty cha c hoc c rt t kinh nghim?
Mi trng kinh doanh
Cu 11: C nhng nh hng bn ngoi no trong mi trng kinh doanh tc ng n
hot ng v kh nng tip tc kinh doanh ca doanh nghip khng?xx
1. Tnh hnh ti chnh ca Cng ty tt hn hay xu hn cc n v khc trong
ngnh?
2. Cng ty c mc tng trng vt xa so vi cc n v khc trong ngnh
khng?
3. Liu cc cp lnh o c to p lc qun l lm sai lch kt qu ti chnh?
4. Liu Cng ty c ph thuc nhiu vo cc khon n?
5. Thanh ton cc khon n c gp kh khn? Thanh ton n c nh hng nhiu n
tnh hnh ti chnh khng?
6. Chng ta c cn xem xt: nhng vic cn tn ng cha gii quyt nhng hu
qu li ca hot ng qun l sai, ca hnh vi gian ln do Ban qun l hoc do
nhng quy nh t ra?
7. Cng ty c b nh hng bi nhng bin ng chnh tr?
8. Cng ty c cung cp nhng thng tin mt cho qun chng?
9. Cng ty c b rng buc trong lp bo co ti chnh?
10. Cng ty c phi chuyn giao li ch hoc b kim sot bi cng ty
khc?
VI. Cc kt qu ti chnh
Cu 12: Ban qun tr c chu p lc no trong vic a ra kt qu ti chnh c
th khng?xx
1. Cng ty hay mt b phn Cng ty s b bn?
2. Ban qun l c mong mun thu nhp cao khng?
3. Cng ty c d bo kt qu ti chnh kh quan hoc c nhiu trin vng trn
th trng da vo thu nhp hay gi c nhng nm trc khng?
4. Cng ty ang pht trin nhng ngun vn b gii hn?
5. Hot ng ca Cng ty gim st nhanh chng?
6. Cng ty c phn phi li nhun theo mc quy nh khng?
Cu 13: C nhn t no tn ti chng t rng doanh nghip khng th tip tc
hot ng trong thi gian c d bo khng?xx
1. Cng ty c thiu vn hot ng hoc cc dng tn dng thc y doanh nghip
hot ng mc ti u?
2. Cng ty cn mt lng vn vt mc c sn?
3. Cng ty c cc khon n t cc ngun bt thng?
4. Cng ty c vi phm cc iu khon n v thi hn n?
5. Cng ty c vi phm cc nguyn tc v c cu vn?
6. Cng ty c kh nng thanh ton cc cc khon n nh?
7. Cng ty c gp kh khn trong lu chuyn tin t?
8. Cng ty c kh nng mt khch hng chnh?
9. Cng ty c cn cc khon cha khai bo trong bo co ti chnh?
VII. Bn cht ca cuc kim ton
Cu 14: C l do no bn khon v nhng nh hng xung quanh cuc kim ton
khng?xx
1. Ban qun l khng cung cp y cc thng tin v hot ng cho kim ton
vin?
2. Ban qun l yu cu v l v trch nhim ca cng ty kim ton hoc t ra
gii hn thi gian kim ton vin pht hnh bo co?
3. Cng ty t ra gii hn phm vi kim ton?
4. Ban qun l khng sn sng cung cp nhng thng tin v nghip v bt
thng?
5. y l cuc kim ton nm u tin?
6. Nu y l cuc kim ton nm u tin, c l do g nghi vn v vic thay i
kim ton vin tin nhim khng?
Cu 15: C l do no khng nh s tun th nhng Chun mc Kim ton chung c
tha nhn ca chng ta s b thc mc khng?xx
1. C vn g ni rng vic kim ton ca chng ta s b thc mc bi bn th ba v
tnh c lp khng?
2. C vn tranh chp gia doanh nghip vi mt khch hng no ca hng dn ti
vic tranh chp li ch khng?
3. Liu doanh nghip hay b phn chnh ca doanh nghip c b bn
khng?
4. Kt qu ca cuc kim ton liu c c cc kim ton vin khc tin tng hay
khng?
5. Chng ta c nn tin tng vo cng vic ca kim ton vin khc v cc vn
trng yu m c thc hin ti cng ty thnh vin khng?
6. C nhng doanh nghip lin kt ln hoc nhng bn c lin quan vi khch
hng m chng ta kim ton nhng li c nhng giao dch quan trng c th xy ra
khng?
7. C l do no khin chng ta cho rng khng th pht hnh bo co chp nhn
ton phn v l do hn ch phm vi kim ton, vn v k ton, din gii s liu v
hot ng lin tc khng?
Cu 16: C vn no v k ton trng yu thng dn n mc ri ro kim ton ln hn
mc trung bnh khng?xx
1. C c tnh k ton khng thng xuyn xy ra do c th ca ngnh v c nh hng
tng i ln n bo co ti chnh?
2. C nghip v no vi cc bn c lin quan khng?
3. Doanh nghip c thay i nhng chnh sch k ton km hiu qu khng?
4. C xy ra cc nghip v phi ti chnh khng?
5. Bo co ti chnh c bao gm ti sn c mua t bn c lin quan khng?
6. C nhng vn lin quan n vic lp li bo co ti chnh?
VIII. Nhng mi lin h kinh doanh v cc bn c lin quan
Cu 17: C l do no khng nh rng chng ta khng c nhng hiu bit y v
nhng nghip v quan trng v nhng quan h kinh doanh vi cc doanh nghip
khc, c bit trong trng hp cc doanh nghip khc c coi l bn th ba trong
khi trn thc t l nhng bn c lin quan. iu c th nh hng n nhng nhn xt
khi qut v tnh chnh trc vi Ban qun trxx
IX. Nhng kinh nghim v kin thc v khch hng
Cu 18: C l do no khng nh rng chng ta khng tch ly kinh nghim v
kin thc v khch hng khng?xx
Cu 19: C l do no khng nh rng chng ta khng c nhn vin c kh nng
(bao gm cc chuyn gia v ngnh chuyn mn hoc nhng chuyn gia v quy nh
hay lut nc ngoi).xx
X. Sai st c
Cu 20: C nhng vn no khng nh rng s tn ti kh nng gian ln ca Ban
qun tr khng?xx
Thng qua nhng nhn nh v phn tch v h thng kim sot ni b ca Cng ty
TNHH Bt ng sn A v Cng ty c phn B, KTV nh gi mc ri ro kim sot c hai
Cng ty u mc trung bnh.1.2.4.3. nh gi ri ro pht hin trn bo co ti
chnh
Khi nh gi c ri ro tim tng v ri ro kim sot, KTV s tin hnh nh gi
ri ro pht hin trn ton b BCTC. nh gi ri ro pht hin khng c KTV cng ty
th hin c th chi tit trn giy t ca mnh. Qu trnh nh gi ny ch yu da vo
kinh nghim cng nh c xt on ca km ton vin.
Cng ty TNHH Bt ng sn A l khch hng trong nm kim ton u tin ca
Deloitte Vit Nam, v vy KTV d kin ri ro kim ton mong mun khng cao.
Hn na, kt qu nh gi ri ro tim tng v ri ro pht hin i vi Cng ty A u mc
trung bnh. V vy, ri ro pht hin i vi Cng ty A c nh gi mc thp hn
trung bnh.Cng ty B l khch hng lu nm ca Deloitte Vit Nam. Trong hai
nm trc l nm 2007 v 2008, KTV d kin ri ro kim ton mong mun i vi Cng
ty B u mc trung bnh. Trong nm 2009, nng cao cht lng kim ton, KTV d
kin ri ro kim ton mong mun mc thp. Hn na kt qu nh gi ri ro tim tng
Cng ty B mc cao hn trung bnh v ri ro kim sot mc trung bnh. Do , ri
ro pht hin Cng ty B c nh gi mc thp. Do vy trong nm 2009, KTV
Deloitte Vit Nam phi thc hin khi lng cng vic nhiu hn cc nm trc. Mc
ri ro pht hin c quan h trc tip n phm vi kim ton v cc phng php kim
ton c thc thi trong qu trnh kim ton. Ni chung, phm vi kim ton cng
rng, cc phng php kim ton cng thch hp v cht ch, cng vic kim ton cng
c tun theo cc chun mc v nguyn tc kim ton, th mc ri ro pht hin cng
thp v ngc li. Tuy nhin, mt s ri ro pht hin vn xy ra, cho d c kim
tra 100% s d ti khon hoc loi nghip v v KTV c th la chn v p dng cc
phng php kim ton khng ph hp, p dng sai cc phng php hoc gii thch sai
cc kt qu kim ton. qu trnh lp k hoch kim ton c chnh xc hn. KTV cn nh
gi ri ro kim ton trn s d ti khon v cc loi hnh nghip v.1.2.5. nh gi
ri ro kim ton trn s d khon mc v loi hnh nghip vQu trnh nh gi ri ro
kim ton trn s d khon mc v loi hnh nghip v tng t nh nh gi ri ro kim
ton trn bo co ti chnh, KTV phi nh gi ri ro tim tng, ri ro kim sot v
d kin ri ro pht hin trn s d khon mc v loi hnh nghip v. Qu trnh v kt
qu nh gi ri ro kim ton trn s d khon mc v loi nghip v c th hin trn
giy t lm vic ca kim ton vin v lu trong h s kim ton ti ch mc 1810 -
nh gi ri ro v k hoch kim ton. Trong qu trnh ny, KTV Deloitte Vit
Nam thc hin nh gi ri ro kim ton trn s d u nm v cc nghip v pht sinh
trong nm i vi tng khon mc. Ph hp vi mc d kin ri ro mong mun ca kim
ton vin trn bo co ti chnh, KTV d kin ri ro mong mun trn s d ti khon
v loi nghip v i vi Cng ty TNHH Bt ng sn A mc thp hn trung bnh v i
vi Cng ty c phn B mc thp.
1.2.5.1. nh gi ri ro tim tng trn s d khon mc v loi hnh nghip
v
nh gi ri ro tim tng trn s d khon mc v loi hnh nghip v, KTV phi
tm hiu v nm r nhng thng tin sau:
Bn cht s d cc khon mc, cc sai st c th xy ra i vi tng nhm ti khon
v mc bin ng, phc tp v thng xuyn ca tng loi ti khon so vi nm trc. Cc
nghip v kinh t bt thng trong nm
Quy m ca cc s d ca cc khon mc, t trng s d ti khon so vi tng
s.
Kt qu ca ln kim ton trc vi cc ti khon.
Loi ti khon c nhiu c tnh k ton.Thc hin nh gi ri ro tim tng cho
tng ti khon tn rt nhiu thi gian v chi ph khng cn thit do , KTV khng
nh gi ri ro cho tng ti khon m ch nh gi ri ro cho tng nhm khon mc.
Hn na, KTV khng nht thit phi nh gi ri ro tim tng cho tng ti khon m
ch cn nh gi cho tng nhm ti khon c cng bn cht. Kim ton vin Deloitte
Vit Nam thng s dng ma trn nh hng d on cc sai st tim tng i vi cc
khon mc mt cch c hiu qu v thun tin hn. Nh , KTV c th nh hng kim tra
r rng i vi tng khon mc:Bng 1.13: Ma trn kim tra nh hng
Loi khon mc tin hnh kim traHng d kin kim traKt qu kim tra trc
tipKt qu kim tra gin tip
Khon mc ti sn v chi phKhon mc cng n v doanh thuKhon mc ti sn v
chi phKhon mc cng n v doanh thu
Khon mc ti sn v chi phOOO
Khon mc cng n v doanh thuUUU
Trong : U (understatement) Khai bo thiu
O (overstatement) Khai bo tha
Chng hn, i vi khon mc vay di hn c tp trung kim tra trc tip theo
hng U t chnh ti khon theo di di hn ng thi kim tra gin tip theo hng
O t cc u ti khon i ng, lin quan. Trong , cc hng sai phm chnh c tp
trung xem xt i vi khon mc kim tra theo hng U gm: S 1.2: Cc sai phm
tim tng i vi cng n v doanh thu
Cc bc nh gi ri ro tim tng
Cng vic nh gi ri ro tim tng ti Deloitte Vit Nam c thc hin theo
cc bc sau:
Bc th nht: Trong h s kim ton, tng ng vi mi nhm ti khon s c nhng
giy t lm vic a ra nhng ch dn chung v cc ti khon , tnh hnh bin ng so
vi nm trc, nguyn tc hch ton cc nhm ti khon . Cng vic u tin m KTV
Deloitte Vit Nam thc hin khi nh gi ri ro tim tng l s dng phng php
phn tch xc nh ri ro tim tng cho tng nhm khon mc. Cc phng php phn
tch dc, phn tch ngang c p dng v hng lot cc ch tiu c a ra phn tch v
s d cc ti khon. Phng php phn tch c Deloitte Vit Nam s dng s c chi
tit trong phn sau. Bc th hai: Xem xt bn cht s d cc ti khon v cc sai
st c kh nng xy ra. nh gi ri ro tim tng ca cc ti khon th trc ht KTV
phi xem xt tnh trng yu ca cc ti khon v xc nh ri ro chi tit lin quan
n ti khon .
Bc th ba: Kt lun v ri ro tim tng
Th tc phn tch
Phng php m kim ton vin Deloitte Vit Nam thng s dng nh gi ri ro
tim tng cho tng khon mc l phng php phn tch bao gm: Phn tch
ngang
Kim ton vin s dng phn tch ngang bng cch so snh s liu gia cc nm
vi nhau hoc so snh s liu nm hin hnh vi d ton ca doanh nghip tm ra
cc im bt thng. Khi s dng phng php phn tch ny, c s so snh phi c kim
ton vin tin tng. Nu l khch hng truyn thng, c s so snh s l s liu ca
nm kim ton trc. Nu l khch hng trong nm kim ton u tin, c hai trng hp
xy ra:
Th nht, Khch hng c kim ton bi mt cng ty kim ton khc. Nu cng ty
kim ton l thnh vin ca mt trong ba hng kim ton danh ting cn li ca th
gii, kim ton vin Deloitte Vit Nam s tin tng vo s liu . Ngc li, cng
ty kim ton khng phi l thnh vin ca cc hng kim ton danh ting, kim ton
vin Deloitte Vit Nam phi thu thp thm thng tin i vi s liu ca nm kim
ton trc. Chng hn trong trng hp Cng ty TNHH Bt ng sn A, Cng ty kim
ton tin nhim l KPMG, do , KTV ca Deloitte Vit Nam c th tin tng vo s
liu nm 2008.Th hai, Khch hng cha c kim ton bi cc cng ty kim ton.
Trng hp ny xy ra khi khch hng mi i vo hot ng. Khi , kim ton vin phi
xem xt c s lp d ton ca khch hng nhm thit lp tin cy vo d ton . Kim
ton vin dng d ton lm c s so snh vi s liu trong nm hin hnh ca khch
hng phn tch. Phn tch dc:
Kim ton vin cng s dng cc t sut (phn tch dc) nh gi hiu qu hot ng
ca cc b phn trong cng ty khch hng.
Cng ty B l khch hng truyn thng ca Deloitte Vit Nam do KTV s ly s
liu kim ton nm trc lm c s bo co. Cng ty A l khch hng nm kim ton u
tin song KTV nhn thy h thng kim ton ni b ca Tng Cng ty X l rt tt do
KTV tin cy vo s liu kim ton ni b cung cp nm trc lm c s so snh cho
nm nay.
KTV lp bng phn tch s b i vi Bng cn i k ton v Bo co kt qu kinh
doanh ca Cng ty B nh sauBng 1.14: Bng phn tch s b Bng Cn i k ton ca
cng ty BA. TI SN31/12/200831/12/2009Chnh lch
S tin%
I. Ti sn lu ng v u t ngn
hn573,018,315,489717,334,172,402144,315,856,91325%
1. Tin v cc khon tng ng
tin49,558,745,526120,271,228,65370,712,483,127143%
2. Cc khon u t ti chnh ngn hn---
3. Cc khon phi thu ngn
hn254,218,386,893241,548,714,644(12,669,672,249)-5%
4. Hng tn kho268,331,285,461344,316,544,02975,985,258,56828%
5. Ti sn lu ng
khc909,897,61011,197,685,07710,287,787,4671131%
II. Ti sn c nh v u t di
hn1,769,260,703,2821,837,272,298,47968,011,595,1984%
1. Cc khon phi thu di hn4,424,101,6054,424,101,605-0%
2. Ti sn c
nh1,764,277,180,8551,832,288,776,05368,011,595,1984%
3. Bt ng sn u t---
4. Cc khon u t ti chnh di hn559,420,821559,420,821-0%
TNG TI SN2,342,279,018,7712,554,606,470,881212,327,452,1109%
B. NGUN VN-
I. N phi tr904,010,378,497979,433,350,46475,422,971,9678%
1. N ngn hn527,496,785,437574,194,375,97646,697,590,5409%
2. Vay di hn376,513,593,060405,238,974,48828,725,381,4288%
II. Ngun
vn1,438,268,640,2741,575,173,120,418136,904,480,14310%
1. Vn ch s
hu1,438,268,640,2741,575,173,120,418136,904,480,14310%
TNG NGUN
VN2,342,279,018,7712,554,606,470,881212,327,452,1109%
Do Cng ty A c quy m nh hn, cc nghip v n gin nn trong phn trnh by
ny, em ch a ra nhng nhn xt v phn tch i vi cng ty B t hiu r hn v quy
trnh nh gi ri ro kim ton trong kim ton BCTC do Deloitte Vit Nam thc
hin, cc phn tch v nhn xt vi Cng ty A c thc hin tng t.Bng 1.15: Bng
phn tch s b Bo co kt qu kinh doanh ca cng ty BSTTCh tiuNm 2008Nm
2009Chnh lch
S tin%
1Doanh thu bn hng v cung cp dch
v991,238,036,3011,167,734,066,829176,496,030,52818%
2Cc khon gim tr doanh thu271,203,625-(271,203,625)-100%
3Doanh thu thun v bn hng v cung cp dch
v990,966,832,6761,167,734,066,829176,767,234,15318%
4Gi vn hng
bn658,336,273,213792,626,435,832134,290,162,61920%
5Li nhun gp v bn hng v cung cp dch
v332,630,559,462375,107,630,99742,477,071,53513%
6Doanh thu hot ng ti
chnh331,381,738561,909,797230,528,05970%
7Chi ph ti chnh108,069,612112,481,7694,412,1574%
8Li nhun t hot ng ti
chnh223,312,125449,428,027226,115,902101%
9Chi ph bn hng178,338,036,238189,803,885,86011,465,849,6226%
10Chi ph qun l doanh
nghip49,737,036,20247,470,268,056(2,266,768,145)-5%
11Li nhun t hot ng kinh
doanh104,778,799,148138,282,905,10933,504,105,96132%
12Thu nhp khc5,045,838,0045,340,348,743294,510,7406%
13Chi ph khc86,080,26878,811,402(7,268,866)-8%
14Li nhun khc4,959,757,7365,261,537,342301,779,6066%
15Tng li nhun k ton trc
thu109,738,556,884143,544,442,45033,805,885,56631%
16Li nhun sau thu thu nhp doanh
nghip79,011,760,956103,351,998,56424,340,237,60831%
T vic phn tch s b Bng cn i k ton v Bo co kt qu kinh doanh ca Cng
ty B bng phng php phn tch nh trnh by trn kim ton vin s a ra cc nhn
xt, nh gi sau:i vi khon mc doanh thu: Trong nm 2009, doanh thu tiu
th sn phm tng cao. Do KTV Deloitte Vit Nam s nhn din ri ro v khon
mc ny nh sau:
Tnh hin hu (tnh y ) ca cc khon mc doanh thu: C th DN hch ton vo
doanh thu nhng khon thu cha cc yu t xc nh l doanh thu nh quy nh hoc
s doanh thu phn nh trn s sch, bo co k ton cao hn so vi doanh thu
trn cc chng t k ton. Tnh chnh xc s hc: KTV nghi ng v tnh chnh xc ca
s tin ghi nhn gi tr ca doanh thu. Tnh ng k ca cc khon doanh thu: Do
doanh thu tiu th sn phm tng cao nn KTV nghi ng doanh thu bn hng ca
nm sau c ghi nhn vo nm nay (early cut-off)V vy KTV nh gi ri ro tim
tng mc cao i vi khon mc doanh thu.i vi khon mc chi ph: KTV nhn din
ri ro c th xy ra i vi khon mc chi ph l tnh phn loi v trnh by. Tuy
nhin k ton ti Cng ty B c kinh nghim lu nm trong cng tc k ton, trnh
chuyn mn cao nn ri ro v phn loi v trnh by t c kh nng xy ra. Do ,
KTV nh gi ri ro tim tng i vi khon mc chi ph mc trung bnh.i vi khon
mc tin: Khon mc tin ti Cng ty B nm 2009 tng mnh so vi nm 2008. Do ,
KTV Deloitte Vit Nam nhn din cc ri ro xy ra i vi khon mc tin ti Cng
ty B nh sau:
Tnh trn vn: K ton ca Cng ty khch hng c th khng phn nh ht cc
nghip v c lin quan n tin nhm mc ch t li c nhn.
KTV trong qu trnh kim ton nhn thy tin tng trong nm 2009 ch yu do
bn hng thu c tin hoc do thu c tin t cc khon phi thu t nm 2008. Cng
ty phn ln thc hin cc giao dch thng qua ti khon tin gi ngn hng, v vy
mi nghip v lin quan n tin u c giy bo ca ngn hng. Do KTV nh gi ri ro
tim tng i vi khon mc tin mc trung bnh.
i vi khon mc cc khon phi thu: KTV nhn din ri ro xy ra i vi khon
phi thu l tnh trn vn v tnh gi. Hu ht cc khon phi thu khch hng ca
Cng ty B u c Bin bn i chiu cng n ti ngy 31/12/2009 vi khch hng. Hn
na KTV Deloitte Vit Nam cng gi th xc nhn ti cc khch hng ca Cng ty B
xc nh mt s khon phi thu ln v nhn c phn hi y . V vy KTV nh gi ri ro
tim tng i vi khon phi thu mc trung bnh. Tuy nhin KTV cng pht hin
Cng ty cha lp d phng cho 2 khon phi thu kh i t nm 2007 nn KTV cng
phi lu im ny a vo th qun l. i vi khon mc ti sn c nh: Trong nm 2009,
Cng ty B c mua mt dy chuyn sn xut cng ngh cao cho phn xng sn xut.
KTV nhn din ri ro tim tng i vi khon mc ny l v tnh c thc v tnh gi ca
dy chuyn thit b ny. KTV nghi ng kh nng tn ti sai phm i vi day chuyn
sn xut cng ngh cao c th do p dng phng php tnh khu hao sai, hoc ghi
nhn ti sn c nh khng ng ngy a vo s dng. V vy KTV nh gi ri ro tim tng
i vi khon mc ti sn c nh cao hn mc trung bnh.
1.2.5.2. nh gi ri ro kim sot trn s d khon mc v loi hnh nghip vQu
trnh nh gi ri ro kim sot trn s d khon mc v loi hnh nghip v c kim
ton vin thc hin trong giai on thc hin kim ton. Qu trnh ny c thc hin
nhm tr gip kim ton vin nh gi tnh hu hiu ca h thng KSNB i vi tng
khon mc. Cch thc nh gi ri ro kim sot ca kim ton vin Deloitte Vit
Nam thng thc hin thng qua quan st, phng vn, kim tra chng t, thc hin
li cc qu trnh kim sot.
Qu trnh nh gi ri ro kim sot trn s d ti khon v loi hnh nghip v
bao gm hai bc cng vic sau:
Th nht, nh gi ban u v ri ro kim sot. Bc cng vic ny c thc hin bng
cch lp bng cu hi nh gi h thng KSNB mt ch c th v chi tit cho mt s
khon mc chnh. i vi cng ty B, do l khch hng truyn thng ca Deloitte
Vit Nam (t nm 1999) nn kim ton vin c th s dng h s kim ton chung
(Permanent file) v h s kim ton ca cc nm trc c nhng nhn din ban u v
ri ro kim sot i vi cc ti khon v nghip v. Trong nm kim ton 2009,
trong ni b Cng ty B khng c bin ng g ng k, theo h s kim ton cc nm
trc, Cng ty B c h thng KSNB tng i tt. V vy khi nh gi ban u v ri ro
kim sot i vi cc khon mc, kim ton vin c th thc hin cc th tc kim ton
nh cc nm trc. Bng cu hi nh gi ri ro kim sot i vi mt s khon mc chnh
c th hin di dng cc cu hi ng c th v chi tit, l cng c hu ch gip KTV
nhn din c ri ro kim sot mt cch ng n hn. C th bng cu hi nh sau: Bng
1.16: Bng cu hi nh gi kim sot i vi cc khon mc Cng ty BCu
hiCKhngN/A
I. Khon mc tin
1. Cng ty c m bo nguyn tc bt kin nhim gia th qu vi cc k ton vin
khc trong b my k ton khngx
2. Cui thng th qu v k ton tin mt c thc hin i chiu vi nhau
khng?x
3. Vic kim k tin mt c c thc hin mt cch thng xuyn vi s chng kin
ca t nht ba ngi c lp vi nhau khng?x
4. Vic i chiu s ti khon tin gi ngn hng vi s ph ngn hng c c tin
hnh thng xuyn khng?x
5. Cc khon tin thu v c c gi ngay v trc tip vo ngn hng khng?
6. Cc nghip v pht sinh lin quan n tin c c phn nh ng k khng?x
7. Vic quy i VN sang USD c c s dng t gi giao dch ngy hm
khng?x
Kim ton vin nh gi ri ro kim sot ban u i vi khon mc tin mc trung
bnh
II. Khon mc doanh thu
1. Cng ty c gi n cho hng v thong bo gi cho khch hng trc
khng?x
2. Gi bn c th b thay i khng?x
3. Cng ty c chnh sch gim gi, chit khu thng mi khng?x
4. Cc l hng bn xut i c ng k hoch k vi khch hng khng?x
5.Khi xut bn mt l hng c ph chun ca ngi c thm quyn khng?x
6. Cng ty c chnh sch hoa hng hoc khuyn khch kinh t nu b phn bn
hng bn c nhiu hng khngx
7. B phn bn hng c c lp vi k ton bn hng khng?x
8. Cng ty c d dng nhn bit c s thng ng gia b phn bn hng v ngi mua
hng khng?x
9 C nguy c no xy ra i vi hng trn ng vn chuyn n cho khch hng
khng?.x
Kim ton vin nh gi ban u v ri ro kim sot i vi khon mc doanh thu
mc cao hn trung bnh
III. Khon mc chi ph
1. Cng ty c thng xuyn theo di s bin ng ca gi vn hng bn
khng?x
2. Tng n t hng ca khch hng v lnh xut hng ra khi kho c c ph chun
ng n?x
3. Cng ty c theo di chi tit tng khon mc chi ph khng?x
4.C pht sinh cc bt ton iu chnh gia s k ton v kim k thc t thnh
phm?x
5. Gi thnh sn phm c c cng ty xy dng theo k hoach khng?x
6. Cc loi chi ph c c phn loi v trnh by ng n?x
7. Cc loi chi ph c c ghi nhn ng k k ton?x
Kim ton vin nh gi ban u v ri ro kim sot i vi khon mc chi ph mc
trung bnh
IV. Khon mc ti sn c nh
1. Cc ti sn c nh sau khi mua v c c lp th ti sn c nh ngay
khng?x
2. Cng ty c s dng ti sn c nh lm th chp vay vn?x
3. C thc hin kim k ti sn c nh theo quy nh khng?x
4. Tt c ti sn c nh c c ghi nhn theo gi gc khng?x
5. Cng ty c theo di ring ti sn c nh ch thanh l khng?x
6. H thng th ti sn c nh c c duy tr khng?x
7. C b phn no khc ngoi k ton theo di ti sn c nh khng?x
8. Cng ty c ng k t l khu hao theo quy nh khng? Vic tnh khu hao c
tun th quy nh khng?x
9. Cc th tc thanh l c c thc hin ng quy nh khng?x
10. Cng ty c mua bo him cho cc ti sn c nh khng?x
Kim ton vin nh gi ban u v ri ro kim sot i vi khon mc ti sn c nh
mc trung bnh
Kim ton vin thc hin bng cu hi trn vi cc khon mc cn nh gi ban u v
ri ro kim sot. Trn bng cu hi ny, sau khi tr li cc cu hi c a ra cho
tng khon mc, kim ton vin s ghi nhn lun kin nh gi ban u ca mnh v ri
ro kim sot ca khon mc . Th hai, nh gi li ri ro kim sot. Bc cng vic
ny c thc hin nhm mc ch gip KTV nh gi xc ng ri ro kim sot i vi tng s
d ti khon v loi hnh nghip v t lp k hoch kim ton chi tit i vi ti
khon hoc nghip v . Qu trnh nh gi li ri ro kim sot i hi kim ton vin
phi thc hin cc th nghim kim sot nh gi li ri ro. Th nghim kim sot
bao gm:- Kim tra chng t ti liu nu nghip v li du vt trc tip.
- Thc hin li cc th tc kim sot nu nghip v khng li du vt trc
tip.
Sau khi thc hin cc th nghim kim sot hay cc sot xt i vi cc ti
khon hay nghip v, KTV s a ra nh gi cui cng v ri ro kim sot lin quan
n tng loi ti khon hay nghip v c th. th hin bc cng vic ny c thc hin,
cc nh gi ny s c lu trong h s kim ton nm ti ch mc 4100 - Kt lun v qu
trnh kim tra h thng kim sot ni b. Cc kt lun m KTV Deloitte Vit Nam
a ra s c lng ho lm c s cho vic xc nh s lng mu phi kim tra chi tit
trong cc bc kim ton sau. Tuy nhin cn phi lu rng cho d h thng kim
sot ni b ca khch hng c hon ho n bao nhiu th KTV cng khng bao gi tin
tng hon ton vo n nh gi ri ro kim sot bng 0 (mc m bo kim sot CA bng
1.0). Nu loi nghip v c mc ri ro kim sot cao trn mc trung bnh nhng
bng kin thc chuyn mn v kinh nghim ngh nghip lu nm ca mnh, KTV cho
rng c th gim mc ri ro ny xung mc trung bnh th KTV s tng cng kim tra
chi tit tc l tng s lng chn mu thch hp c th gim ri ro kim sot v thit
lp tin cy hp l i vi h thng KSNB ca khch hng. i vi loi nghip v c mc
ri ro kim sot c nh gi rt cao th kim ton vin s khng thc hin cc th
nghim kim sot na m chn mu ngay thc hin cc th nghim c bn. Trong thc
t vi thi thn trng thch ng v kinh nghim ngh nghip, hoc m bo uy tn v
cht lng kim ton ca Cng ty, KTV thng nh gi ri ro kim sot ca khch hng
mc cao hn trung bnh hoc cao.i vi Cng ty B, KTV nh gi ban u v ri ro
kim sot i vi nghip v doanh thu cao hn trung bnh. Bng kinh nghim kim
ton lu nm ti Cng ty B v kin thc chuyn mn ngh nghip ca mnh, KTV tin
rng ri ro kim sot i vi nghip v ny c th thp hn. V vy kim ton vin la
chn 50 mu ho n gi tr gia tng vo 15 ngy cui cng ca nm 2009 (t 15 n
30/12/2009), kim ton vin kim tra cc yu t: tnh ng k ca cc khon doanh
thu, tnh ph chun ca cc ha n gi tr gia tng, gi bn ph hp vi thng bo
gi nim yt, ph hp vi chin lc kinh doanh ca Cng ty...
Kt qu kim tra 50 mu chn, KTV khng pht hin thy cc sai st. V vy
kim ton vin nh gi li ri ro kim sot i vi khon mc doanh thu mc trung
bnh, khng phi mc cao hn trung bnh nh nh gi ban u.
Qu trnh nh gi li c kim ton vin thc hin trng tm hng vo cc khon mc
quan trng v cc khon mc m kim ton vin tin rng mc nh gi ban u cha phn
nh ng ri ro kim sot i vi khon mc .1.2.5.3. D kin ri ro pht hin trn
s d khon mc v loi hnh nghip v
Ri ro pht hin khng c KTV d kin mt cch trc tip m KTV s d kin ri
ro pht hin mt cch gin tip thng qua ri ro tim tng, ri ro kim sot v
ri ro kim ton. Nu KTV nh gi cc loi ri ro khng bng cc gi tr c th m
bng cc mc (cao, cao hn trung bnh, trung bnh), KTV s d kin ri ro pht
hin thng qua quan h logic vi cc loi ri ro cn li. Da trn kt qu nh gi
ri ro tim tng, ri ro kim sot v mc ri ro kim ton mong mun i vi tng s
d ti khon v loi nghip v, KTV lp bng d kin ri ro pht hin i vi tng s
d ti khon v loi hnh nghip v ca Cng ty B nh sau:
Bng 1.17: Bng d kinri ro pht hini vi tng khon mc ca Cng ty BKhon
mcRi ro kim ton mong munRi ro tim tngRi ro kim sotRi ro pht hin
1. TinThpTrung bnhTrung bnhThp
2. Cc khon phi thuThpTrung bnhTrung bnhThp
3. Hng tn khoThpTrung bnhTrung bnhThp
4. Vay di hnThpTrung bnhTrung bnhThp
6. Vn ch s hu v quThpTrung bnhTrung bnhThp
7.Ti sn c nhThpCao hn trung bnhTrung bnhThp
8.Doanh thu bn hngThpCao hn trung bnhTrung bnhThp
9. Chi phThpTrung bnhTrung bnhThp
Da vo kt qu nh gi ri ro pht hin i vi cc s d khon mc v loi hnh
nghip v ca Cng ty B, KTV lp k hoch kim tra chi tit cho tng khon mc
v nghip v ny. Cn c vo kt qu trn, nhn thy trong nm kim ton 2009, KTV
phi thc hin kim tra chi tit cc khon mc tng cng hn, khi lng cng vic
ln hn trong nm kim ton 2008 v 2007 v KTV mong mun ri ro kim ton i
vi cc khon mc trong nm nay mc thp thay v mc trung bnh nh cc nm trc.
Tuy nhin thc hin khi lng cng vic nhiu hn ng ngha vi vic chi ph kim
ton tng ln v KTV s chu nhiu p lc hn. Thay vo , cht lng kim ton s c
nng cao v uy tn ca Cng ty s c m bo.Nh vy trong chng mt, em trnh by
s qua v quy trnh nh gi ri ro c th ti Cng ty TNHH Bt ng sn A v Cng
ty C phn B. T ta c th nhn thy, quy trnh nh gi ri ro kim ton ti Cng
ty A v Cng ty B u c thc hin theo quy trnh chun ca Deloitte Vit Nam,
da trn c s tiu chun quc t ca Deloitte ton cu v ph hp vi Chun mc kim
ton Vit Nam cng nh Chun mc kim ton quc t. Tuy nhin, do c th hai Cng
ty l khc nhau, do qu trnh nh gi ri ro kim ton BCTC hai Cng ty cng c
mt s im khc nhau, c th nh sau: Do Cng ty A l khch hng kim ton nm u
tin ca Deloitte Vit Nam, Cng ty B l khch hng lu nm nn trong giai on
nh gi ri ro chp nhn hp ng kim ton ti Cng ty A, KTV phi thc hin khi
lng cng vic nhiu hn Cng ty B. Tuy nhin, trong nm 2009, Cng ty B thc
hin nim yt trn th trng chng khon nn KTV vn nh gi ri ro chp nhn hp
ng kim ton ca Cng ty B cao hn Cng ty A. Cng ty A c quy m nh hn, li
mi thnh lp nn cc nghip v pht sinh khng phc tp nh Cng ty B. Do ,
trong vic nh gi ri ro tim tng, ri ro kim sot v d kin ri ro pht hin
trn BCTC v trn cc khon mc ti Cng ty B, KTV s thc hin khi lng cng
vic nhiu hn ti Cng ty A. Thm vo , nm 2009 Cng ty B tin hnh bn c phn
ra th trng nn ri ro tim tng trn BCTC ca Cng ty B cao hn mc bnh thng
(khc vi Cng ty A l mc bnh thng). Do hai Cng ty khc nhau v ngnh ngh,
lnh vc kinh doanh nn vic nh gi ri ro i vi cc khon mc v cc nghip v l
khc nhau. Chng hn, i vi Cng ty B, KTV nhn din ri ro kim sot i vi
khon mc doanh thu mc cao hn trung bnh nhng Cng ty A l mc trung bnh
do doanh thu Cng ty A c ghi nhn theo tin thc hin hp ng, c bin bn
nghim thu gia hai bn.T cc phn tch trn ta c th thy c ty thuc vo i
tng khch hng, loi hnh kinh doanh, quy m v nhng bin ng trong thc
trng kinh doanh khch hng Deloitte Vit Nam s thc hin quy trnh nh gi
ri ro kim ton BCTC l khc nhau v khi lng cng vic v mc ri ro. Tuy
nhin, quy trnh nh gi ri ro kim ton BCTC i vi bt k khch hng no cng u
phi theo quy trnh chun ca Deloitte Vit Nam m bo cht lng ca qu trnh
ny. CHNG II
NHN XT V GII PHP HON THIN TRNH T NH GI RI RO KIM TON TRONG QUY
TRNH KIM TON BCTC TI CNG TY TNHH DELOITTE VIT NAM2.1. NHN XT V THC
TRNG NH GI RI RO KIM TON TRONG QUY TRNH KIM TON BCTC TI CNG TY TNHH
DELOITTE VIT NAM2.1.1. Nhng u im trong thc t
u im ca cng tc