Hoan thifen van diing quy trinh Idem toan khoan muc hang ton kho trong kiem toan tai chinh tai cac cong ty
kiem toan doc 1 ^
Nguygn Rtuong'niao Tlian Phuong TTiao UiTboihHuyte
THiemg Dai hpc Kinh tg & QIW. D91 h(?c Thai Nguy&i
T^ nhi^u doanh nghiep d i e bi^t li doanh nghi$p sin xuit v i Uiuong mgi, hing tdn kho thudng chl€m ty Ugng Idn trong ttfng t^u sin luu ddng. M^t sy sal l$ch cua khoin myc niy cd Uie gi> inh hudng tdi cie ehi Ueu quan Upnij Idiic Irfin Bio cio k^t qui kinh doanh vi giy ra nhiing sal lech Uong \iec cdng bd vi trinh biy Bio cio tii chfnh cOa doanh nghl$p. Chfnh vi viy, tnang ki^m toin Bio cio tii chfnh, ki^m loin khoin mye hing tdn kho cflng li m(ji trong nhiing khoin myc kl6m toin cd y nghia quan trpng. Bii bio Uinh biy mdt sd giil phip nhim hoin uii^n vjn dyng quy Uinh kl^m loin khoin mye hing tdn kho Uong kl^m toin bio cio tii ehinh dya tren dinh gii Uiyc trying vi$e vin dyng quy Uinh ki^m toin khoin myc niy tgi mdt sd cdng ty ki^m toin d^c lip.
1. iru dl|m ve kiem toan ktioan muc hang ton kho trong kiem toan Bao cao tai chinh do mot so cong tr Kiem toan dpc lap thuc hien
Trfin CO sd uep thu nhimg hudng d i n cua chuin m\fc kiim loin qudc l^, ke'l hgp vdi nhiing kinh nghiem ve thye lien hogt dOng ki^m toin tgi Viet Nam. cic cdng ty Ki^m toan dOc lip dutyc nhdm nghifin ciiu khio sit d i xiy dyng cho minh mdt quy liinh chuin Uong ki6m toin BCTC vi ludn d i m b i o thyc hiin diy du cho tiing khieh hang. Dd'i vdi timg khoin myc vi khoin mye ey the, viec thuc hien ki^m lo4n cQng ludn d i m bao quy Uinh ehung. Theo dd, W^m loin khoin myc hang tdn kho (HTK) tgi cic rtng ty gdm ba giai dogn ey Uid: lip ke' hogch ki^m loin, thyc hi$n ki^m toin v i ket thiic kiem loin.
Giai dogn lip k^ hogch ki^m toin
C4c edng ly thye hl^n diy dii cic cdng viec bao gAm: Dinh gii chip nhin khich hing: Theo miu hwing din ciia ehuong trinh ki^m toin miu do Hiep hOi Kiim toin vien hinh nghi ban hinh, viec dinh gii
<fu9c chi net Uieo iCmg khich hing cu hoic mdi.
Thu Uiip Uidng Un: Dd l i nhung Uidng Un co ban ve
^c diim hogt ddng. nginh ngh^ kinh doanh vi hen h$ vdi ndi dung HTK Uong don vj, nhung Uidng Un v^
ctag tic k^ toin ndi chung vi c i e chinh sich k^ toin dflS vdi HTK. Diy l i co sd quan hgng d^ Ki^m toin vien (KTV) Uiyc hi^n viic phin Uch so bd cung nhu dua ra nhirng dinh gia v^ c i c logi nii ro ddi vdi c i c co
«>dAnli$ucuaHTK,
Thyc hien phin Uch so bd; Thu tyc phin Uch trong giai dogn lip ke hogch ki^m toin dugc sii dyng ddi vdi sd du cic tii khoin Uong khoin myc HTK uen co sd sii dyng thu tyc phin Uch dgc vi phin Uch ngcini;
Thdng qua phin Uch dgc, KTV dinh gii dugc xu hudng bi^n ddni^ cua cic til khoin HTK qua cic nim;
thdng qua phan Uch ngang vdi cic ty suit dugc su dyng, KTV dinh gii dugc Unh hop li' trong mdi lien hi giua eic tii khoin HTK. Cic cdng ty d i nhin djnh rd ring vai Ud cua cie thu tyc phin Uch so b<> niy va thyc hien diy du hong cie cuOc kiem toin.
Dinh gii kl^m soit ndi bO; H$ thdng kfem soit ndi bO (HTKSNB) cua khach hing cd inh hudng rit Idn den viec thie^t k^ cic thii tye ki^m toin se duge i p dyng trong giai dogn thyc hi^n ki^m toin. MOt HTK- SNB ddi vdi HTK hiiu hi^u se li eo sd di KTV Uiu hep cic thu nghiem co bin vi ting cudng cie thu nghiem ki^m soat, thdng qua dd U^t ki^m chi phi kiem toin m i chit lui?ng ki^m toin vin dugc d i m bio. Ngupe Igi, HTKSNB ddi vdi HTK kem hieu qui hoic khdng dugc duy Ui, d^ giim nii ro kiem toin. KTV se giim thieu thim ctii bd qua cic thu nghiem ki^m soil vi thyc hien ngay cic thu nghf^m co bin vdi quy md Idn.
Cic don vj ki^m loan dinh gii diing din vi thyc hien diy du viec dinh gii HTKSNB eua khich hang ddi vdi cic khoin myc ndi chung vi ddi vdi HTK ndi rieng.
Thi^t k^ chuong tnnh ki^m toin: Dinh gii dung din vai Ud eiia vi$c xiy dyng chuong trinh ki^m toin khoan muc HTK. cic cdng ly ki^m toin ludn sii dyng triet d^ nhirng thdng Un vi k^t qua thu duge trong viec
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NGHI£NCUU
thyc hi^n cac cdng vi^c d hen. Hg khdng d i p khudn theo chuang trinh m i u m i ludn cd sy nhin nhin Unh hogt gin vdi hmg khach hang cy th^ d^ Uiidl k^ nen m^t chuong trinh ki^m loan phii hgp nhit.
Giai dogn thuc hien ki^m toin
Giai dogn thyc hien ki^m toin Ii giai dogn cy the hda c i c edng viec d i dugc len chi U^l hong chuong trinh ki^m toin. Trong glal dogn niy, e i c thu nghiem ki^m soit va thu nghiem co tjin dugc KTV cua c i c cdng ly d i sir dung linh hogt, bim sit vio ehuong trinh kiem toin d i xiy dyng. Nhd viy, edng tie thyc hiin kiim toin diin ra chu ddng, dem Igi hieu q u i cao nhit vi tgo dieu kien Uiuin Igi cho viee giim sit chil lugng kiem loin.
Giai d o ^ ke'l Uiuc ki^m loin
KTV ludn xem xet r i soit Igi k^t qui cdng viec d i thyc hi^n, di^u niy giiip giim thi^u tdi da vi^c bd sdt yeu ciu cdng vi^c vi cOng l i mdt yeu id ki^m soit chit lugng kiem toin. Di dua ra nhimg k^t Iuin phu hgrp nhil, viic soit xet cie sy kien phit sinh sau ngiy lip BCTC cua khich hing duoe KTV Uiyc hl^n nghiem tuc. Trudc khi b i o c i o kiem loin (BCKT) ehinh Uiiie duge phit hinh, c i c edng ty ki^m toin ludn gui eho khich hing dy thio BCKT d^ cdng vl^e dgt sy Uidng nhit tuyet dd'i. Tuy theo nhu ciu cua khich hing, e i c edng ty phit hinh Uiu quan ly ddng thdi vdi BCKT de dua ra nhiing ddng gdp cho he thdng quin ly ndi ehung vi he thdng ke' toin ndi rieng cua khich hing.
Td ehiic cdng tic ki^m toin
VI khoin myc HTK li mOt khoin myc phuc tgp nen d^ d i m b i o hi^u qui cdng tic ki^m toin vi chit lugng kiem loan, cie cdng ly kl^m loin ludn lya chgn nhdng KTV cd kinh nghiem liu nim, cd ki^n thiic chuyen mdn siu ve ddi tugng ki^m loin nay d i m nhiem. Til c i cic tii lieu lim viec cua KTV ndi chung vi tii iiiu liin quan den khoin mye HTK d^u dugc luu giii vio hd so ki^m loin mgt eich khoa hge ngay trong qui trinh thyc hien. Nhd viy, cac tai li^u khdng bj mit mit, lin Idn, tgo dieu kien cho viee soil xet cdng viec kiem toin hoin thinh.
2. Nhuvc diem ^ n g kiem toan khoan muc hang ton khd trong |(iem toan Bao cao tai chinh do mot sd cong ty Kiem toan doc tap thirc hien
Mic dii hogt dOng kiem loan ludn duoe thyc hi?n dudi sy hudng d i n va soit xet can hgng, song nhOng hgn che vin tdn tgi.
Giai dogn lip ke hogch ki^m loin
Viec dinh gii c i c logi rui ro dd'i vdi khoan myc HTK cua khich hing chu ye'u dya vio kinh nghiem vi xet doan ciia KTV ma khdng cd phuong phip U'nh toin cy Ih^. Chfnh vi vay ket qua dinh gii ehi dimg Igi d viec dua ra miic rui ro Uem tang dd'i vdi khoan muc HTK hay nii ro ki^m soil ddi vdi HTK eua don vl theo miic dd d|nh Unh l i cao, hung binh hay thip ma
khdng Unh duge miic rui ro chfnh xie.
Quy trinh dinh gia uep tyc khieh hing cO vi chip nhin khieh hing mdi ehua du(;rc su dyng hiiu qui.
Diy li hgn che ma da sd c i c cdng ty ki^m toin dOc lip quy md nhd gip phii, dd li: "ehua duge lya chgn khich hing m i bj khieh hing lya chgn".
Chuong trinh ki^m toin ddi vdi khoin myc HTK cd m i u hudng d i n thyc hien. Song Unh Unh hogt khi Uii^t ke' chuong Irinh cd khi bj giim sul do sy eo hep v^
thdi gian, d i e biet li Uong mda ki^m toin, khi m i cic hgp ddng cung c i p djch vy dugc thyc hl^n lldn tye.
Giai dogn thyc hien kiem toin
Do sy hgn ch^ cua vi^c dinh gii HTKSNB ddi vdi HTK nen trong giai dogn niy cic KTV chu y^u sii dyng thu nghiem co bin, c i e thii nghiem ki^m soil duge su dyng rit ft. Chfnh vi viy, giai dogn niy bj keo dii vi vit vi hon cho c i c KTV.
Trong vi^c thyc hi^n Ihii nghiem co b i n ndi ehung vi ddi vdi HTK ndi rieng, Cdng ty Igi chua chii Upng sii dyng va khai Uiic c i c Ihu tyc phin Uch. Vi^c i p dyng thu tyc niy mdi dimg Igi d vi^c dinh gii bidn dOng cie ehi ueu; doanh Ihu thuin, gii vdn hing bin, Igi nhuin gOp, hing tdn kho vi Unh toin e i e ty suit nhu: sd vdng Iuin chuyen HTK, Ihdl gian Iuin chuyen HTK, tj li lii gOp. Cdng ly ehua xiy dyng dygc md hinh dy b i o hieu qui trong phin tfch ddi vdi HTK. Di^u niy lam giim hieu qui cua c i c Ihii tyc phin Ueh, lim gia tang cie thu lye kiem tra ehi tiet vi ddng nghla vdi viec gia ting thdi gian vi chi phf kiim loin.
Giai dogn k^t thue kiem toin
Cic thd tye thay thi chua dugc sii dyng hi^u qui.
Nhl^u khi, cie thu tuc chinh khdng thi thyc hiin song cic thu tyc thay the khdng duge i p dyng. Ching hgn khi thu tye gui Uiu xie nhin d^n ben thd ba di xic
"u^i"7! ^""^^^ ^^* "^"^ ^^^ "S^i^P VM mua hing, din thdi diem k^t UiiJc kiem toin vin khdng nhin dugc thu tri 1^ thi KTV ehi thu Uiip bien b i n ehuyin phit nhanh de chiing nhin d i gui Ihu d^n khieh hing m i khdng su dyng thu tyc thay the.. L^ do m0t phin l i do
^h^ H f J t ^'^.*^^ ^'^" ^^^"^ t°^"- Thdi gian thyc hi^n mdt hgp ddng ki^m toin thudng keo dii tir
Vi vijc danh gia hi thSng idim so4t „{,! b0 C6ng ty cAn k«l h^ip va su dunB iris. ^4 K« .U<
luu d6, bang luong ihu?, v « bing h6?dc dinh . ? HTKSNB n6i Chung va d«i voi HTK n6i ding ^'* "^
Diiu ki«n v}n dgng: V* phia cic c6no h, vx loin: Otfi vdi hi thong luu d6, KTV nhii ! ^ ' ^ ^ ' "
M'lai nam bat vi
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hi^u r6 y nghla eua cie ky hi$u duqrc sir dyng di md
^ h$ Uidng ki^m soit ndi bO ddi vdi HTK ciia khieh Eang. Phuong phip niy ddi hdi KTV ed khi ning tu
^ vi Ui^ hi$n qua hinh i n h dudi dgng c i c k$ hiiu tunh hpc. Ddi vdi bing Urdng thuit; KTV cin n i m bit tiKfC cic y^u td vi thii tifc kiim soil ddi vdi HTK cua l(jon vj, hi Uidng chiing Ui dugc sir dyng v i quy trinh
Iuin chuyen cua chung. ve phfa khich hing: Viic itenh gii HTKSNB cua khich hing ddi vdi HTK chi cd thtf dugc thyc hi^n vi thyc sy dem Igi hieu q u i khi khich hing Uii^t lip vi duy bi HTKSNB. Vi viy, d^
thuc hi^n dugc giii phip niy, ngoii kha ning eua KTV c6n cin cd sy k^t hgp tir khi ning ciia khich hing.
Do v$y, cic cdng ty kl^m toin cin coi trgng hon Uong vffc lya chpn khich hing.
yi ttdit ki chuong Uinh ki^m loin
Chuong trinh ki^m toin HTK dugc thiet k^ phu hop se dem Igi rit nhl^u Igi feh bdi khdng nhimg c i c cdng vi^c ki^m toin vi nhin tyc cua cu^c kiem toin dugc iip xip mdt cieh hieu q u i m i cdn ting khi ning ph6i hgp glOa cic KTV, gida KTV gfiu kinh nghiem vdi c4c KTV it kinh nghi$m d^ hg nim bit duge e i e thu tuc kl^m loin ey thi duge thyc hien.
Diiu ki$n ttiyc hi^n: Trudc h^l, KTV cin dinh gii dung din vi Ihudng xuyen vai Ud cOa chuong trinh Id^m toin HTK ddi vdi chil lugng ki^m toin khoin mgc HTK vi ddi vdi chit lugng toin bd cude kl^m toin ndi chung. TCr dd, vi^c xiy dyng chuong hinh ki^m toin cM duge diu lu thich ding v^ thdi gian va sy nghien ohi, dinh gii eiia cic KTV cd kinh nghiem, khdng vi thyc hi$n qui nhiiu hgp ddng ki^m toin lien tyc ma KTV coi nh? viec xiy dyng chuong trinh ki^m toin.
Vi phuong phip chgn m i u ki€m toin Oi chgn dugc m i u ki^m toin di^n hinh, mang Unh dgi di^n eho tdng thi, e i c edng ty ki^m toan ndn xem x€t vk ip dyng vi$c chgn miu ngau nhien theo phin mim chgn miu. Ben cgnh dd, cd th^ Uiam khao cac ky Uiuit chpn miu cOa eic cdng ty ki^m toin khic nhu ky Uiuit CMA, ky ttiuil phin ling.
Ky thuit CMA: CMA Uiudng dugc i p dyng di kiim tra cie tii khoin ed e i c nghiep vy phan anh bing thudc do Uin te, lil e i cic nghiep vy lien quan d^n tai khoin dd diu cd eo hdi duge lya chgn nhu nhau.
Ky Uiuit phin ling
T6ng Uii miu duge chia thinh cac ting cin cii vao nhiing die Unh tuong ddng ciia cac phin tu (Ihudng si> dung quy md lugmg Uin). Cic ting sd dugc chgn in3u dOc lip hoic ke'l hgp d^ suy rdng k^t qua cho to^ bd Idng Uii.Tic dyng ciia ky thuit niy li giim sy khic biit trong cung mdt ting va giup KTV lip hung vao nhfing bO phin chiia dyng kha ning sai pham. Di thi;c hiin yeu ciu eua phuong phip niy, KTV phii PhSn djnh rgch rdi giiia cic ling d i mdi don vj m i u chi UiuOc m0t ting.
M6i ky thuit ehgn m i u cd uu di^m va nhugc diem
rieng, viic ket hgp linh hogt cac ky Uiuil se giup KTV lya ebon dug-c e i c phin ui d i e Uung cho miu, giup KTV Uiu Uiip dugc nhung bing chiing ehfnh xic vi diy dii vi ddng Uidi giim Unh chu quan trong viic chpn miu.
Diiu kiin vin dyng: Tmde he'i, KTV ein dinh gii diiiig din vai Ud ciia miu chgn. i p dyng linh hogt vi phdi ket h{^ cic ky thuil chgn miu trong timg trudng hgp cu Uii; nghien ciiu. xiy dyng hoic diu hi d i cd dugc phin m i m ehgn miu hiiu qui.
Vi viic Uiyc hiin cic thii tyc kiim toin co bin Di ning cao hieu qui ciia thu tyc phin tich, gdp phin giam Uiiiu c i c Uiii tyc kiim tra chi Uit, PCA ein chu Upng hon viec phin Uch ty suit tii chinh. Ddi vdi HTK. KTV cin luu y din cie ehi tieu: Vdng quay HTK, Thdi gian mOt vdng Iuin chuyen HTK, sd vdng quay sin phim Ueu thy, sd vdng quay NVL, sd vdng quay sin phim dd dang. Viic phin tieh cung nen dm?c thyc hiin Uidng qua viee so sinh eie thdng Un lii chinh vdi cic thdng Un phi til chinh nhir so sinh s6 lugng nhin vien kho/ diin Uch kho vdi sd du HTK, qua dd, KTV cd Uii phit hien nhirng biin ddng bit thudng nhu sd du HTK giim mgnh Uong khi sd lugmg nhin vien kho ting lin/ diin Uch kho duge md rdng...
Viee ptiin Uch khdng nen thu hep trong phgm vi doanh nghiip. ICFV cd thi thu thip chi Uiu chung eiia nginh hoic eua don vj diin hinh trong nginh d i phin tfch, so sanh danh gii vi hogt ddng cua doanh nghiip.
Vi viec su dyng y kiin chuyen gia
Giii phip hoin thien: Di khic phyc nhiing khd khin m i KTV gip phii Uong qui trinh dinh gii gii tri HTK, ning cao chit lugng kiim toin, cic edng ty nen cin nhic viec sii dyng y kiin chuyen gia.
Diiu kiin vin dyng: Di sir dyng y kiin chuyen gia cd hieu qui, KTV can can nhic nhu ciu su dyng chuyen gia ngay tir khi bit diu chip nhin khich hing kiim loan. Y ki^n chuyen gia cd thi su dyng nhu mdt bing chiing d i e biet song KTV vin li ngudi ehju trich nhiem cudi cung vdi k^t Iuin dua ra. Vi viy, sy tham gia cua chuyen gia khdng thi tich rdi edng viic thyc hiin cua KTV d i giam sit ket qua dinh gii ciia chuyen giaV.
Tai lieu ttiam khao
Aren, A.A., Leobecker, J.K„ Ding Kim Cuong (2000), Kiim loan —AudiUng, NXB Thdng Ke, Hi Ndi.
Bp mdn Kiim loin (2014), Kiim toin, NXB Kinh 1^
TP Hd Chi Minh, TP Hd Chi Minh.
BO Tii chfnh, Hudng din thyc hiin cic chuan muc ke' toan Viit Nam, ban hinh theo thdng tu 45/2013/Tr-BTC ngiy 25 thing 4 nim 2013.
Phan Tmng Kien (2008), Kiim loan Ly Uiuyit vi Thuc hanh, NXB Tai chinh, Hi NOi-