Vận dụng thủ tục phân tích trong kiểm toán báo cáo tài chính doanh nghiệp do kiểm toán nhà nước việt nam thực hiện

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Z X Z, DOANH NGHIEP CUA KIEM TOAN NHA NUOC 1.1 Khai quat ve kiem toan bao cao tai chinh cua Kiem toan nha nuoc 1.1.1 Khai mem kiem toan bao cao tai chinh 1.1.2 Muc tieu kiem toan 1.1.3 Doi tuqng kiem toan 1.1.4 Phuong phap kiem toan 1.1.5 Trinh tc kiem toan 11 1.2 Thu tuc phan tich Kiem toan bao cao tai chinh doanh nghiep 1.2.1 Phuong phap phan tich 13 13 1.2.1.1 Khai niem 13 1.2.1.2 Phan loai phuong phap phan tich 13 x 1.2.2 Thu tuc phan tich 1.2.2.1 Khai niem 18 18 1.2.2.2 Vai tro cua thu tuc phan tich kiem toan bao cao 19 tai chinh doanh nghiep 1.2.2.3 Cac loai thu tuc phan tich 211 1.3 Van dung thu tuc phan tich kiem toan bao cao tai chinh 21 doanh nghiep 1.3.1 Trinn tu thuchien thu tuc pp&n tfcc 22 1.3.1.1 Lca chon phuong phap phan tich 222 1.3.1.2 Thiet lap mo hinh 23 1.3.1.3 Thu thap du lieu, tmh toan va so sanh 24 1.3.1.4 Xac dinh nguyen nhan chenh lech va danh gia bang 26 churng kiem toan 1.3.2 TTuc hienthhtuc phhn ticC troonccc giaidoonkiem toon 27 1.3.2.1 Giai Oonn chuan bi kiem toCn 77 1.3.7.7 Giai Oonn thuc hinn kiem toCn 28 13.2.3 Giai Oonn lnp bCo cCo kiem toCn 79 1.3.2.4 Giai doankkim fra viec thhc va ketl uUn 31 kiem toCn 1.4 Nhhmn nhhn no chh yeu ann huonn tci van ducn cca thh tuc phan rich 31 1.4.1 Nhom cCc nhnn to thuoc ve chuyen mon, nghinp vu 31 1.4.2 Nhom cCc nhnn to thuoc ve qunn ly hont Oong kiem toCn 33 1.4.3 Nhom cCc nhnn to thuoc ve nang luc phnn tich caa kiem toCn vien 34 Chdtfng - THUC TRANG VAN DUNG THU TUC PHAN TICH 35 TRONG KIEM TOAN BAO TAI CHINH DOANH NGHIEP DO KIEM TOAN NHA NUOC VIET NAM THUC HIEN 7.1 KhCi quCt ve kiem toCn bCo cCo tai chinh doanh nghinp cta Kiem 35 toCn nha niroc 7.7 Tinh hinh vnn dcng tht tcc phan tich kiem toCn bCo cCo tai 38 chinh doanh nghinp cta Kiem toCn nha nudc 2.7.1 Nhung quy Oinh hinn hanh ve vnn dcng tht tcc phnn tich 138 2.2.1.1 Chuan muc kiem toCn cta Kiem toCn Nha nuoc 38 2.2.1.2 Quy trinh kiem toCn cta Kiem toCn nha nudc 41 2.2.2 Thuc tien vnn dcng tht tcc phnn tich 43 2.7.2.1 Giaa doanchuUnbi kkim ooc 43 2.2.21.2 Giai Oonn thuc hinn kiem toCn 47 2.2.2.3 Giaidoant anbaC chnkiem todC 50 2.2.2.4 Giaa dcon kkim tra v^n thhc Wen kkt I uun vV Idee nngh 55 kiem toCn 2.3 NhQng kkt qqu dOt dircc nntfrlg 11^1 vCie vV nnguen nliOn h^n vCe 54 vice vnh dcng tht tcc phnn tich 2.3.1 Nhung ket qun Ont Oucc 54 2.3.2 Nhung hnn yeu 56 2.3.3 Nhung nguyen nhan chu yeu han chevan dung thu tuc phan tich 58 2.3.3.1 Nhom cac cuyync cUnc ve chyync moc, cuhiep 88 2.3.3.2 Nhom cac cuyync chnc ve qyac ly hont docg kiem toac 60 2.3.3.3 Nhom cac cuyync chnc ve cacu luc phnc tich cua kiem 62 toac vinc □1110^ - PHUONG HUONG VA GIAI PHAP HOAN THIEN VIEC 68 VAN DUNG THU TUC PHAN TICH TRONG KIEM TOAN BAO CAO X Z '*'■ /? Z K Z, TAI CHINH DOANH NGHIEP DO KIEM TOAN NHA NUOC VIET NAM THUC HIEN 3.1 Su cac thiet va phuocu hudcu hoac thiec viec vnc dncu thu tnc 68 phnc tich 3.1.1 Su cac thiet phai hoac thiec viec vnc dncu thu tnc phnc tich 68 3.1.2 Phuocu hudcu hoac thiec viec vnc dncu thu tnc phac tich 67 3.2 Cac uiai phap hoac thiec viec vnc dncu thu tnc phnc tich trocu 69 kiem toac bao cao tai chich doach cuhiep 3.2.1 Nhom cac uiai phap hoac thiec thu tnc phnc tich 69 3.2.1.1 Hoac thiec cac vac bac qyy dich va huocu dic viec 69 thuc hiec thu tnc phnc tich 3.2.1.2 Hoac thiec cac hudcu dic ve xac dich mdc trocu yUy va 74 dach uia cac loni rui ro kiem toac 3.2.2 Nhom cac uiai phap hoac thiec cocu tac qyac ly hont docu 77 kiem toac 3.2.3 Nhom cac uiai phap hoac thiec gagg luc phac tich cua kiem 78 toac vinc 3.3 Diey kiec thuc hiec cac uiai phap chSm hoac thiec viec vnc dcgg 88 thu tnc phnc tich 3.3.1 Doi voi co qyac Kiem toac cha cudc 88 3.3.2 Doi vdi cac Kiem toac cha cuoc cUyyng nuad va khy vuc 86 KET LUAN 577 TAI LIEU THAM KHAO 88 PHU LUC DANH MUC CAC CHC VIET TAT BBKT : Bien ban kiem toan BCKT : Bao cao kiem toan BCTC : Bao cao tai chfnh BCDKT : Bang can doi ke toan DNNN : Doanh nghiep nha nirdc INTOSAI: To chuc quoc te cac co quan kiem toan toi cao KTNN : Kiem toan nha nirdc KTV : Kiem toan vien SXKD : San xuat kinh doanh TSCD : Tai san co dinh DANH MUC CAC BANG So hieu bang 2.1 2.2 Ten bang Mot so chi tieu chu yeu ve tinh hinh tai chinh Mot so chi tieu tai chinh co ban cua cac don vi duoc Trang 44 45 kiem toan 2.3 Cac ty suat tai chinh co ban 52 2.4 Tinh hinh dieu chinh so lieu kiem toan 54 2.5 Ke hoach chi tiet cua to kiem toan 60 3.1 Xac lap muc yeu tong the BCTC 75 3.2 Du lieu phan tich hoi quy 80 3.3 Mo hinh phan tich hoi quy 82 3.4 Ket qua chenh lech diem 83 TRlTONG DAI HOC KINH TE QUOC DAN *** Nguyen Giang San VAN DUNG THU TUC PHAN TICH TRONG KIEM TOAN BAO CAO TAI CHINH DOANH NGHIEP DO KIEM TOAN NHA NU6C VIET NAM THUC HIEN Chuyen nganh: Ke toan - Tai Vu va Phan tich hoat dong kinh te TOM TAT LUAN VAN THAC SY KINH TE Ha Ndi Nam 2006 PHAN Md DAU Tinh cap thiet cua De tai Thu tuc phan tfch la mot thu tuc kiem toan rat huu hieu kiem toan BCTC doanh nghiep nhtmg thuc ti§n viec van dung thu tuc kiem toan cua KTNN dang co nhieu han che va bat cap lam anh hudng tdi tinh hieu qua va chat luqng cua hoat dong kiem toan Viet Nam cho den nay, cd ft de tai khoa hoc nghien cun mot each toan dien ve van de Vi vay, viec nghien cun de tai “Van dung thu tuc phan tich kiem toan bao cao tai chinh doanh nghiep Kiem toan Nha nude Viet Nam thuc hie a” co y nghia thiet thuc doi vdi KTNN Muc tieu nghien cuu cua De tai Nghien cun viec van dung thu tuc phan tich kiem toan BCTC doanh nghiep cua KTNN Viet Nam; ket hop ly luan vdi thuc tidn de phuong hudng va giai phap hoan thien van dung thu tuc phan tfch kiem toan BCTC doanh nghiep Kiem toan nha nude Viet Nam thuc hien Doi tupng va pham vi nghien ciru Doi tupng nghien curu: nhung van de ly luan co ban va thuc trang viec van dung thu tuc phan tfch kiem toan BCTC doanh nghiep KTNN Viet Nam thuc hien Pham vi nghien cuu la viec van dung thu tuc phan tfch linh vuc Kiem toan BCTC doanh nghiep cua Kiem toan nha nude Viet Nam Thdi gian nghien cdu tir nam 1994 den Phuong phap nghien cufu De tai su dung tong hop nhieu phuong phap nghien curu khoa hoc nhu: tong hop phan tfch, kiem chung thong ke, he thong hoa, mo hinh hoa Ket cau cua Luan van Ngoai phan md dau, ket luan va phu luc, noi dung Luan van duqc ket cau chuong: 11 cdt “Chenh lech” vdi phan “giai thfch nguyen nhan chenh lech” tuomg ling, so lieu kiem toan tren cac ban xac nhan sd lieu va tinh hinh kiem toan cua KTV va nhat ky KTV - Kiem tra tfnh phu hop giua sd lieu kiem toan voti nhung nhan xet danh gia d phan “Chap hanh cac luat va che tai chfnh ke toan” KBKT hoac BCKT IV Giai doan kiem tra viec thirc hien ket luan va kien nghi kiem toan Danh gia muc - So sanh giua sd lieu yeu cau dieu chinh thuc hien cac ket BBKT, BCKT vdi sd lieu bao cao ve tinh hinh luan va kien nghi thuc hien ket luan va kien nghi cua don vi kiem toan Danh gia tac - So sanh sd lieu giua nam kiem toan vdi nam sau dung cua cac ket tren mot sd chi tieu tai chfnh phan anh hieu qua san luan, kien nghi xuat kinh doanh nhu: doanh thu, loi nhuan, ty suat doi vdi hoat dong sinh loi cua dom vi Mdu 01/KHKT-DN PHU LUC B KIEM TOAN NHA NUdC CONG HOA XA HOI CHU NGHIA VIET NAM KIEM TOAN Doc lap - Tu - Hanh phuc " Sd': KHKT- (CN; KV) thang nam KE HOACH KIEM TOAN BAO CAO TAI CHINH NAM CUA Can cur Quyet dinh sd /QD-KTNN / I cua Tong KTNN giao ke hoach kiem toan nam Can cur Quydt dinh kiem toan sd /QD-KTNN / I cua Tong KTNN ve viec Doan Kiem toan (CN; KV) da tien hanh khao sat de lap ke hoach kiem toan Bao cao tai chfnh nam cua tir / / den / / PHAN THLTNHAT KHAI QUAT TINH HINH VA DANH GIA TRONG YEU, RUI RO KIEM TOAN Thong tin chung ve dom vi duoc kiem toan - Qua trinh lap va hoat dong cua don vi duoc kiem toan: - Chdc nang, nhiem vu cua don vi dupe kiem toan; - Dac thu san xuat kinh doanh va phuong thurc hoat dong cua don vi; Mot sd chi tieu chu yeu ve tfnh hinh hoat dong san xuat kinh doanh (Sd luong cua mot sd san pham chu yeu san xuat nam Tong doanh thu va thu nhap khac, tong chi phi, ket qua hoat dong SXKD, cac khoan phai npp NSNN, thu nhap binh quan dau ngudi/thang ) Mdu OUKHKT-DN MOT SO CHt TIEU CHU YEU VE TINH HINH TAI CHINH sir DV Thuc hien Thuc hien So sanh tfnh nam trudc nam % Chi tieu A CHI TIEU SAN LUONG San luqng SX San luqng tieu thu B CAC KHOAN DAU TUTAI CHINH Dau ngan han Cac khoan ddu tu TC dai han C CHt TIEU TAI CHINH CHU YEU Tong doanh thu, T/nhap khac Tdng chi phf Tdng lqi nhuan ke toan trudc thue Tdng sd phai nop NSNN Tdng sd can bo CNV( LDbq) Thu nhap b/q (ngudiAhang) - Nhung thay doi hien tai hoac sap tdi ve cong nghe, loai hinh dich vu quy trinh SXKD; - Dieu le to churc va hoat dong; quy che quan ly tai chfnh, cac van ban phap quy khac cd lien quan den quan ly va phan ca'p quan ly tai chfnh; - Cac thuan led, kho khan chu yeu hoat dong SXKD 2- He thong kiem soat noi bo cua don vi duqc kiem toan * Mdi trudng kiem soat noi bo: Neu khai quat cac nhan td cua moi trudng kiem soat chung nhu: Luat phap, cac chu truong, chfnh sach, co che va cac quy dinh ve cac quy trinh nghiep vu * Bo may kiem soat noi bo: - Neu khai quat co cau to churc bo may va to churc SXKD churc nang nhiem vu cua turng bo phan ; Mau 01/KHKT-DN - To chuc cong tac ke toan (tap trung/phan tan, co cau to churc bo may ke toan); + He thong chumg tir ke toan (churng tir bat buoc, churng tir don vi tir quy dinh hoac tu in); + He thong tai khoan ke toan (theo he thong tai khoan ke toan nao; phuong phap ke toan tong hop hang ton kho, viec quy dinh chi tiet ve he thong tai khoan ke toan cd tfnh chat dac thu ); + He thong so ke toan: Theo hinh thurc ke toan nao (NKCT, Nhat ky chung churng tir ghi so ); + He thdng bao cao tai chfnh; + Chfnh sach ke toan cua dom vi: Phuong phap danh gia hang ton kho, phuong phap kha'u hao ; + Viec chi dao va kiem tra cong tac tai chfnh - ke toan; + Bo may kiem toan noi bo (neu co); + To chiic bo may KSNB tir Tong cong ty den cac don vi vien; + Danh gia ve he thdng kiem soat noi bo tren cac quy dinh, nguyen tac cong viec, cac chfnh sach kinh doanh va quy trinh nghiep vu - Tfnh day du va hieu luc cua bo may KSNB - Tfnh day du va hieu luc cua nhung quy trinh KSNB cu the - Danh gia su tuan thu luat va cac quy dinh, nguyen tac cong vide, cac chfnh sach kinh doanh va quy trinh nghiep vu - Danh gia viec phat hien budc dau nhung van de yeu va rui ro tiem an hoat dong san xua't kinh doanh cua don vi - Nhung ton tai cua he thong KSNB - Nhung van de khac can luu y - Cac van de phat sinh tir nhung cuoc kiem toan ky trudc cua KTNN, Kiem toan doc lap (neu cd) - Va'n de da duoc tra, kiem tra cua Nha nudc ky duoc kiem toan (neu cd) - Nhung van de noi com hoat dong va quan ly tai chfnh, ke toan Mdu 01/KHKT-DN Danh gia cua Kiem toan vien ve yeu va rui ro kiem toan - Cac van de yeu; - Danh gia ve rui ro (loai rui ro, mire rui ro: cao, trung binh, thap): + Rui ro tifim tang + Rui ro kiem soat PHAN THU” HAI KE HOACH KIEM TOAN 1- Muc tieu kiem toan Tuy theo tilng doi tuong kiem toan va dinh huong hang nam cua KTNN de cu the hoa Muc tieu chung la: - Xac nhan tfnh dung dan, trung thuc cua bao cao tai chfnh pham vi kiem toan - Danh gia viec tuan thu phap luat, tfnh kinh te, hieu qua, hieu luc quan ly, su dung tai san von nha nudc tai Doanh nghiep - Chi va kien nghi vdi don vi duoc kiem toan phat huy nhung mat lam tot va khac phuc sua chua sai sot, de chan chinh cong tac quan ly, sua doi, bo sung, hoan thien che quan ly kinh te, tai chfnh - Kien nghi vdi cac cap cd tham quyen xir ly cac vi pham, sua doi, bo sung, hoan thien che quan ly kinh te, tai chfnh Pham vi doi tuong va gidi han kiem toan danh gia sat dung va phu hop nhat - Pham vi kiem toan neu nhung lmh vuc hoat dong can kiem toan va pham vi kiem toan toan linh vuc hoat dong cua don vi - Doi tuong kiem toan neu cu the ten cac don vi duoc kiem toan chiem ty trong tong so cac don vi vien Mdu OllKHKT-DN - Mot so chi tieu chu yeu cua cac don vi duoc kiem toan so vdi tong the (TSCD, von kinh doanh, doanh thu - thu nhap, chi phf, ket qua SXKD, thue va cac khoan phai nop NSNN ) * Mot so chi tieu chu yeu dupe kiem toan, ty chiem: + Doanh thu va thu nhap khac: trieu dong, chiem % + Tong chi phf trieu dong, chiem % + Cac khoan phai nop NSNN chiem ty % ( trd/ trd) - Nam tai chfnh dupc kiem toan (nien dp ke toan) Noi ro kiem toan bao cao tai chfnh nam nao dupc kiem toan va cac then ky trudc sau co lien quan - Neu nhung giori han kiem toan khong thuc hien dupc bod nhung ly khach quan hoac chu quan Noi dung kiem toan (Theo quyet dinh kiem toan ) Phuong phap kiem toan doi vdi tirng noi dung cu the: Tren co sd danh gia tfnh trpng yeu va rui ro kiem toan, danh gia mdc dp sai sot cd the chap nhan dupc cua tirng npi dung can kiem toan, tir dua phuong phap ky thuat kiem toan (chu yeu) de tien hanh kiem toan phu hpp vdi viec danh gia tfnh yeu va mure dp sai sot nhdm han che mdc thap nhat nhung rui ro cd the gap phai - Ung dung phuong phap kiem toan kiem toan co ban: Su dung de kiem tra su dung ddn cua so lieu, tai lieu ke toan, nhung nghiep vu khong thudng xuyen va cac udc tfnh ke toan Phuong phap thuc hien thong qua ap dung hai loai ky thudt kiem toan co ban la phan tfch va kiem tra chi tiet - Ung dung phuong phap kiem toan tuan thu: ap dung vdi kiem toan cac loai nghiep vu thudng xuyen Phuong phap dupc tien hanh bang each ket hpp giua hai loai ky thuat kiem toan: Kiem tra he thong va thu nghiem chi tiet doi vdi he thong kiem soat npi bp - Ung dung phuong phap kiem toan vao npi dung kiem toan tdng hpp doi vdi cac Tdng cong ty: Mdu 01/KHKT-DN + Kiem toan cac noi dung BCTC tong hop toan Tdng cong ty; + Kiem toan bao cao tai chinh cua van phong va cac don vi true thuoc; + Kiem toan viec thuc hien Luat, che tai chinh ke toan, quan ly dieu hanh chung cua Tong cong ty doi vdi nhiem vu chu dao nha nudc giao Ke hoach nhan sir, thdi gian, dia diem kiem toan Sd ngubi thuc th lam viec + Ngay nghi theo che theo duong lich) - Bo tri trudng doan, doan va to trudng - Sd luong to kiem toan va sd luong kiem toan vien - Bang phan bo nhan su, dia diem, thdi gian cho tirng to kiem toan Danh sach To KTV NguySn Van A Tol Chtrc Dom vi danh duoc KT Thdi gian KT cua to KT Dia di£m Tong sd Bat Ket dau thuc KTV To2 Tong cong Chu y: + Trong trudng hop lap ke hoach kiem toan va trien khai kiem toan thi ghi dfiy du theo cac noi dung tren + Trudng hop lap ke hoach tir d&u nam ma thuc hien kiem toan giua hoac cuoi nam thi chi xac dinh mot sd noi dung: Trudng doan, sd luong to kiem toan va sd luong kiem toan vien, thdi gian Kinh phi kiem toan Tinh kinh phi cu the cho tirng to kiem toan va tong hop chung cua ca doan gom: Tien tau xe, tien luu tru, tien thue chd nghi Mdu OUKHKT-DN Cac dieu kien vat chat khac: (Xe d to- neu co, may tfnh ) phuc vu cho cuoc kiem toan (ke ca chi phi du kien thue tu van - neu cd) Ke hoach kiem toan da duoc Lanh dao Kiem toan Nha nudc phe duyet thang nam Trong qua trinh thuc hien neu cd thay doi ke hoach kiem toan ma vupt tham quyen giai quyet cua Doan kiem toan KT CN (KT KV) thi phai dupe su dong y bang van ban cua Lanh dao Kiem toan Nha nudc./ KIEM TOAN TRVdNG (CN; KV) (Ky, ghi rd ho ten) Ghi chu: -"1" dia danh ghi tai ncri lap ke hoach - Cac so lieu ke hoach co the lap bang, bieu, set bieu kem theo de thuyet minh PHU LUC C CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tir - Hanh phuc BAO CAO KIEM TOAN BAO CAO TAI CHINH NAM CUA Thuc hien Quyet dinh so /QD-KTNN cua Tdng KTNN Kiem toan Nha nude ve Doan Kiem toan Nha nude thuoc KTNN chuyen nganh da tien hanh kiem toan Bao cao tai chinh nam cua tir den Noi dung kiem toan (Theo quyet dinh Kidm toan) Pham vi va gidi han kiem toan 2.1 Pham vi kiem toan - Sd don vi kiem toan tren tdng sd den vi, cac chi tieu chfnh duqc kiem toan so vdi bao cao cua den vi: Tai san, von - Nien cua bao cao tai chfnh duqc kiem toan 2.2 Gidi han kiem toan - Neu cac gidi han ve noi dung cac chi tieu ma doan KTNN khong thuc hien kiem toan bdi nhung ly (khach quan, chu quan) Can cur kiem toan - Doan Kiem toan Nha nudc thuc hien kiem toan theo Luat kiem toan Nha nudc sd 37/2005/QH11 duqc Quoc hoi thong qua 14 thang nam 2005 va cac van ban cua Kiem toan Nha nudc; cac quy dinh ve quan ly kinh te, tai chfnh, ke toan cua Nha nudc; - Bao cao kiem toan duqc lap tren co sd cac bang chung kiem toan, Bien ban kiem toan cua cac don vi vien, Van phong , Bao cao tai chfnh cua cac don vi dirge kiem toan va cac tai lieu don vi cung cap, y kien chi dao cua lanh dao ndi dung co ban sau: PHAN THU' NHAT KHAI QUAT VE DON VI DUOC KIEM TOAN Chdc nang, nhiem vu, to chdc kinh doanh - Chdc nang nhiem vu, to chdc quan ly, to chdc san xuat kinh doanh, co che hoat dong, mdi quan he giua doanh nghiep vdi co quan quan ly cap tren, vdi co quan quan ly Nha nudc (cac Bo, nganh, UBND cac tinh, true thuoc Trung uong ma doanh nghiep dong tren dia ban) MOT SO CHI TIEU CHINH VE HOAT DONG SXKD NAM (Theo sd lieu bao cao cua don vi) TT Chi tieu DVT Nam Nam trudc Kiem toan So sanh Sd luong cua san pham chu yeu san xuat nam Sd luong cua san pham chu yeu tieu thu nam Tong doanh thu va thu nhap khac Tong chi phi Ket qua kinh doanh Cac khoan nop NSNN Thu nhap binh quan To churc cong tac ke toan hien dang ap dung tai DN (neu ngan gon) a/ To chdc bo may ke toan cua don vi (Tap trung/ phan tan, co cau to chdc bo may ke toan) b/ Chung tir ke toan (chung til bat budc, chung tir don vi tir quy dinh hoac tir in) c He thdng tai khoan ke toan (theo he thdng TKKT nao; phirong phap ke toan tdng hop hang ton kho; vide quy dinh chi tiet ve he thdng tai khoan ) d He thdng so ke' toan: Theo hinh thuc nao (NKCT, nhat ky chung, chung tir ghi sd thu cong hay may tfnh, ) e He thdng bao cao tai chfnh f Chfnh sach ke' toan cua don vi: Phirong phap hach toan hang ton kho, phirong phap kha'u hao Cdng tac kiem tra, tra, kiem toan co lien quan den don vi dirge kiem toan - Cdng tac kiem tra ke' toan cua don vi; - Cdng tac kiem toan noi bo; - Cac vdn de da duoc tra, kiem tra nam (Thanh tra Nha nude, tra Tai chfnh, Kiem toan Nha nudc, kiem toan doc lap ) PHAN THU'HAI KET QUA KIEM TOAN I-TAI SAN VA NGUON VON : (BIEU SO 01) CHI TIEU MS A B So bao cao So kiem toan Chech lech CAC CHi TIEU NGOAI BANG CAN DOI KE TOAN CHi TIEU MS A B So bao cao So kiem toan Chech lech * Giai thfch nguyen nhan chech lech (Phu bieu sd 01) II KET QUA HOAT DONG KINH DOANH (Bieu so 02) CHt TIEU MS A B So bao cao So kiem toan Chech lech * Giai thfch nguyen nhan chech lech (Phu bieu so 02) III THUE VA CAC KHOAN PHAI NOP NGAN SACH NHA Nl()( CHI TIEU MS A B Sd bao cao Sd kiem toan Chech lech * Giai thfch nguyfin nhan chech lech (Phu bieu sd 03) IV CHAP HANH LUAT, CHE DO TAI CHINH, KE TOAN Trong phan neu cu the thuc trang, danh gia nhan xet, rut nguyen nhan cua viec chap hanh che tai chfnh, ke toan gon cac noi dung co ban sau: Ve cong tac quan ly tai chfnh (Chi noi ve tai chfnh khong noi ve ke toan) - Neu tom tat nhung van ban chfnh cua Nha nude hieu luc lien quan den dieu chinh cac hoat dong SX-KD va da thuc hien cac van ban nhu the nao? - Viec neu nhung mat da thuc hien duoc va chua thuc hien duoc ve cac che tai chfnh cua Nha nuoc da ban hanh 1.1 Quan ly tdi san va nguon von a Quan ly tdi san: Neu nhan xet, danh gia ve: - Quan ly tien va cac khoan tuong duong tien; - Quan ly va theo doi cong no phai thu, no phai tra; + Cac khoan no phai thu + No phai tra - Quan ly vat tu hang hoa - Quan ly phan pho'i tien luong va cac khoan theo luong b Quan ly TSCD va bat dong san dau tu: - Quan ly TSCD - Quan ly bat dong san dau tu c Quan ly cac khoan dau tu: Danh gia tinh hinh dau tu va hieu qua cua cdng tac d