UNIVERSITY OF ECONOMICS AND LAW FACULTY OF ACCOUNTING AND AUDITING GRADUATION THESIS AUDIT PROCEDURE FOR FIXED ASSETS AND DEPRECIATION EXPENSE BY AS AUDIT LTD., CO AT ABC CO LTD.
The necessity of research
The audit of fixed assets is a critical component of the financial statement audit process, particularly for businesses with significant fixed asset holdings This step enhances the auditor's assessment of the accuracy and reliability of the company's financial statements.
The increasing demand for financial information transparency among investors, employees, and company owners has led to a significant expansion of the audit sector, with approximately 210 auditing firms operating in the market, including 36 foreign-owned firms The primary service offered by these firms is financial statement audits, which instill confidence in users by ensuring the accuracy and reasonableness of financial reports Auditors must carefully assess the separation of items within financial statements, particularly fixed assets, which constitute a substantial portion of a company’s total assets and play a critical role in its long-term growth and operational efficiency Given the rapid advancements in science and technology, the proper accounting of fixed assets is essential, as any inaccuracies can greatly affect the overall presentation of financial statements, highlighting their importance for both auditors and clients.
This study aims to explore the methods and procedures involved in auditing fixed asset accounts By employing interview techniques, it seeks to identify key focus areas for auditors and assess the strengths and weaknesses of the fixed asset auditing process.
The audit process for fixed asset accounts at AS Auditing consists of five tailored steps: obtaining the engagement, planning, performing procedures, completion, and reporting, all adapted to the Vietnamese context Auditors focusing on manufacturing organizations must particularly emphasize areas such as depreciation, maintenance costs, and other relevant factors to ensure a thorough evaluation.
Fixed assets are valuable components that constitute a large portion of a company's total assets, making their associated transactions complex and vital for financial statement audits These assets significantly impact the overall asset value of an enterprise, as they accurately represent the condition of the company's machinery, facilities, and technological resources.
Fixed assets play a vital role in financial statement audits due to their significant costs and slow capital turnover To assess the effectiveness and economic viability of investments in fixed assets, auditors conduct thorough evaluations This process helps businesses identify optimal sources for fixed asset investments and informs their investment strategies.
Auditing fixed assets can uncover errors in calculating the historical costs and maintenance expenses associated with these assets, including depreciation Such inaccuracies often lead to significant misstatements in financial statements.
The primary objective of a fixed asset audit is to provide auditors with sufficient and reliable information to form an opinion on the accuracy and fairness of financial statements This process not only aids auditors in evaluating the company's investment in fixed assets but also supports the development of an efficient business strategy for the organization.
The author selected the topic "Auditing Procedures for Fixed Assets and Depreciation Expenses at ABC Co., Ltd by AS Co., Ltd" for their graduation thesis to conduct an in-depth study and analysis of this important subject.
Research objectives
Systematize the theory of accounting, auditing Fixed assets and depreciation expenses, applying the learned knowledge into practice
Learn and evaluate the audit of fixed assets and fixed asset depreciation expenses performed by AS Vietnam Auditing Co., Ltd at ABC Co., Ltd.
Provide assessments and solutions to improve the audit of fixed assets and depreciation of fixed assets at AS Auditing Co., Ltd Vietnam.
Research subjects
The audit fixed assets procedure of AS Auditing Co., Ltd at ABC Co., Ltd in the fiscal year in practice.
Scope of study
At ABC Co., Ltd, the focus of the audit is exclusively on tangible fixed assets, as the company only possesses intangible and tangible fixed assets Leased fixed assets and intangible fixed assets fall outside the scope of this research.
Structure of study
This research focuses on five chapters are as follow:
INTRODUCTION TO AS AUDITING CO., LTD
General information about AS Auditing Limited Company
Name of company: AS Auditing Co Ltd., (ASCO)
Address: Bitexco Nam Long Building, 63A Vo Van Tan, Vo Thi Sau
Ward, District 3, Ho Chi Minh City
Website: www.kiemtoanas.com.vn
Email: as@kiemtoanas.com.vn
History and development of AS Auditing Co., Ltd
AS Auditing Company was established on May 17, 2000, under the certificate No
AS Auditing, registered under 4102001086 by the Department of Planning and Investment of Ho Chi Minh City, is certified for auditing practice by the Ministry of Finance of Vietnam and approved by the State Securities Commission for auditing issuing organizations, listed entities, and securities trading firms As one of the leading independent audit companies in Vietnam, AS Auditing has established a strong reputation and sustainable brand through years of dedicated business operation and growth.
After 22 years of operation with the principles of independent, objective, and integrity operation, protecting the legitimate interests and business secrets of clients, the professionalism and dedication of AS Auditing Company have helped increasingly asserting its strength and prestige The company has provided services to many companies both at home and abroad and has received the trust of more than 500 businesses in the selection of service providers and the number has continuously increased over the years Most of the company's customers are enterprises with 100% foreign investment such as:
Taiwan, Hong Kong, Korea, Japan, Singapore, Malaysia and some European countries, about 20% are Vietnamese enterprises
AS Auditing Co., Ltd has received numerous accolades, including the prestigious "Trusted Brand" award, and proudly became the 17th partner of ICAEW, a founding member of the International Union of Accountants and Global Accountants in Vietnam.
Organizational structure of AS Auditing Co., Ltd
The Company has consistently enhanced its auditing staff's quality by organizing regular professional training sessions and supporting exam preparation for certifications Additionally, it recruits new talent from a variety of reputable universities, including Ho Chi Minh Open University, University of Economics Ho Chi Minh City, and University of Economics and Law.
The diverse human resources at AS Auditing Co., Ltd are essential for addressing the specific development needs of the company and contributing to the broader economic growth of the country The organizational structure of AS Auditing Co., Ltd is depicted in Figure 1.
Source: AS Audit Co Ltd., Figure 1: Organizational structure of AS Co Ltd
– Accounting Department: Because AS company is a small and medium sized enterprise, this department has 4 accountants and 1 treasurer in charge of calculating salary, expenses, revenue preparing the company’s financial statement
The Sales Department plays a crucial role in researching and acquiring new customers, negotiating and signing contracts, and providing accurate quotes Additionally, it is responsible for developing investment projects and assessing financial risks To support the Operations Department, the Sales team also translates financial statements and professional documents, ensuring seamless communication and collaboration across the organization.
– Audit Department: Performing audit or tax consulting services according to the contract.
Type of business and main clients
+ Auditing of statutory financial statements;
+ Auditing of financial statements, financial information for tax purposes;
+ Auditing information items in the financial statements for the separation, consolidation, dissolution, corporate restructuring, business acquisition
+ Guidance on declaring associated transactions in CIT finalization;
+ Support to declare associated transactions in CIT finalization;
Prepare risk forecasts through detailed documentation, address accounting discrepancies associated with related-party transactions, assess tax liabilities arising from transfer pricing from a professional viewpoint, and provide necessary accounting recommendations.
+ Guide to building the accounting system;
+ Guiding and making accounting records;
+ Guidance and implementation of Accounting Records; tax finalization, tax refund, tax incentives;
+ Converting financial statements prepared from Vietnamese Accounting Standards (VAS) to International Finacial Reporting Standards (IFRS);
+ Statistics, processing and classification of accounting information
+ Evaluation of financial statements on tax compliance;
+ Managing and monitoring tax risks;
+ Tax consulting with signed contracts, joint venture and association projects;
+ Representing the business to solve tax issues
Over the past 20 years, AS Auditing Co., Ltd has demonstrated exceptional professionalism and dedication, leading to a continuous increase in its customer base This growth has enabled businesses to strengthen their positions within their respective industries The company currently provides auditing services to a diverse range of sectors, including production, trade, service, and construction Notably, a significant portion of AS Auditing's clientele consists of foreign-invested companies from countries such as China, Taiwan, Singapore, and Malaysia The company's competitive edge lies in its staff's proficiency in Chinese and English, making it a preferred choice for joint-venture companies, while also serving a limited number of domestic clients.
THEORY BASIS
Financial statements audit overview
Article 5, Law on Independent Audit No 67/2011/QH12 presents related concepts as follows:
An independent audit refers to the examination and evaluation of financial statements conducted by a qualified auditor, auditing firm, or a branch of a foreign audit firm operating in Vietnam This process involves providing unbiased opinions on the financial records and the work performed by other auditors, all in accordance with the terms outlined in the audit contract.
Audit evidence is crucial for substantiating the auditor's opinion on the financial information being examined This evidence can be produced by auditors through various means, including confirmation letters, cash inventory records, and documentation related to inventory and fixed assets Additionally, it may also include existing documents provided by the entity under review.
Audit matters can include financial information, information on performance or compliance with legal regulations, etc.
Established criteria serve as the foundation for assessing the information reviewed, and these standards may vary based on the type of information, such as legal documents and related regulations.
The competence of auditors refers to their professional qualifications, which are developed through a combination of extensive work experience and formal training Additionally, independence is crucial as it ensures that auditors maintain objectivity in relation to the entities they audit, allowing them to provide the most accurate and unbiased opinions.
Audits serve diverse purposes based on varying requirements, leading to the emergence of multiple audit types, including financial statement audits Understanding the concept of financial statement audits is essential for grasping the broader auditing framework.
Auditing financial statements involves collecting and assessing audit evidence to evaluate the accuracy of an entity's financial information This process ensures that the financial statements align with established accounting standards, regulatory frameworks, and pertinent legal documents.
The information examined is specifically the financial statements of the audited entity The established standards are accounting standards, current accounting regimes and relevant legal documents
Besides ensuring compliance, the use of independent audit services also brings other important benefits to businesses as follows:
Independent audits significantly enhance transparency and corporate governance, fostering greater confidence among banks, hedge funds, investors, and business partners Companies that consistently conduct annual independent audits are often perceived as more reliable, gaining a competitive edge in economic transactions and business negotiations compared to those that only audit when requested.
Independent audits serve as a crucial safeguard within an enterprise's risk management framework, effectively minimizing material risks to an acceptable level By implementing thorough audits, businesses can enhance their risk management strategies and ensure a more secure operational environment.
Regular annual audits by an independent party enhance the efficiency of a business's accounting and tax departments These audits provide valuable insights, drawing from the auditor's diverse experience with various industries, helping businesses identify and address their weaknesses while gaining fresh perspectives on their operations.
Independently audited reporting helps related parties gain a higher level of confidence in the relevant data and information, therefore, it may be easier to make a decision.
For the economy as a whole:
Independent audits enhance the reliability and transparency of business information, which accelerates economic transactions Without a quality independent audit, the risk of material misstatements and fraud increases significantly, undermining investor confidence and potentially harming businesses and the overall economy.
Independent audits play a crucial role in enhancing business governance by offering unbiased opinions and recommendations This process not only increases accountability among companies but also benefits stakeholders and fosters overall economic growth.
Fixed assets and fixed assets depreciation items
Fixed assets represent a substantial portion of an enterprise's total assets, often holding significant value on the balance sheet These assets vary widely in physical form and origin, and they can be categorized based on several common criteria.
By the physical form: fixed assets are classified into tangible fixed assets and intangible fixed assets.
By the ownership right: own fixed assets by entity and outsourced own fixed assets.
Fixed assets are categorized based on their physical form and ownership type into four main classifications: tangible fixed assets, intangible fixed assets, financial leased fixed assets, and operating leased fixed assets, as outlined on the balance sheet.
Tangible fixed assets, as defined by Circular 45/2013/TT-BTC, are essential physical resources that play a crucial role in business operations These assets, which include buildings, machinery, equipment, and vehicles, maintain their physical form while contributing to various business cycles.
Intangible assets, as defined by Circular 45/2013/TT-BTC, are non-physical assets that represent invested value meeting the criteria for intangible fixed assets These assets play a role in various business operations and include expenses related to land use, as well as costs associated with publishing rights, patents, and copyrights.
• Leased fixed assets: According to Circular 45/2013/TT-BTC, intangible fixed assets are defined as follows: “are assets that the business leases from the finance leasing company.”
According to Circular 45/2013/TT-BTC, fixed assets must satisfy the following
- It is ensure that future economic benefits will be derived from the use of the asset;
- Useful life must be more than 1 year;
- The historical cost of assets must be reliably determined and valued at VND 30,000,000 (Thirty million VND) or more.
Fixed assets are valuable, long-term resources essential for business operations, as they play a crucial role across multiple business cycles Over time, these assets undergo depreciation, with their value transitioning into operating expenses, ultimately being recouped when goods and services are sold.
Fixed assets represent high-value items that typically constitute a substantial portion of total assets in financial statements Despite their importance, a fixed asset audit generally requires minimal time to complete.
- The number of fixed assets is usually not too much and is classified according to groups of objects of great value.
- The number of transactions that increase or decrease fixed assets in the year is usually not much.
Year-end closing is generally less complex than managing short-term assets, as the likelihood of confusion in recognizing transactions related to interim fixed assets is typically low.
According to the Vietnamese system of accounts issued under Decision No 15/2006/QD-BTC of the Ministry of Finance, fixed assets are recorded to the following accounts:
- Account 211 - Tangible fixed assets: Record current value and increase or decrease in tangible fixed assets at cost This account has 6 level 2 detailed accounts:
2115: Long term trees, working and killed animals
- Account 212: Leased fixed assets: Record the current value and the increase or decrease of all financial lease fixed assets of the enterprise This account has 2 level 2 detail accounts:
- Account 213 - Intangible fixed assets: Record current value and increase or decrease in intangible fixed assets at cost This account has 7 level 2 detail accounts:
Depreciation involves the systematic calculation and allocation of a fixed asset's depreciable value to production and business expenses throughout its useful life The depreciable value is determined by subtracting the estimated liquidation value from the asset's historical cost recorded in financial statements The useful life refers to the duration during which the fixed asset is utilized in the entity's production and business processes Enterprises typically determine the useful life of fixed assets based on anticipated usage, levels of tangible and intangible depreciation, and any legal limitations on asset usage.
Depreciation methods of fixed assets:
This is a method of depreciating according to the stability of each year into the production and business expenses of enterprises of fixed assets engaged in business activities.
The method of depreciation according to the adjusted reducing balance is applied to enterprises in the fields of technology that require change and rapid development.
Fixed assets engaged in business activities to be depreciated using the adjusted declining balance method must simultaneously satisfy the following conditions:
New investment fixed assets (unused).
All kinds of machinery and equipment; measuring and testing tools
Fixed assets engaged in business activities that are depreciated by this method are machines and equipment that satisfy the following conditions simultaneously:
Directly involved in the production of the product;
To assess production efficiency, calculate the total quantity and volume of products produced based on the design capacity of fixed assets Ensure that the average actual monthly utilization during the fiscal year meets or exceeds 100% of the designed capacity.
Most businesses that AS Auditing Co., Ltd could assess, prefer a straight-line method to calculate the depreciation expenses because it has the advantage of simple calculation
Depreciation costs are allocated to stable product costs, preventing price fluctuations and enabling businesses to forecast the payback period for investments in fixed assets However, this approach may not be ideal for fixed assets that operate seasonally or irregularly throughout the year, as the average capital recovery can be negatively impacted by intangible depreciation, leading to slower capital recovery.
Characteristics and objectives of audit tangible fixed assets
Due to the following factors, the audit of tangible fixed assets is a crucial step in the process but typically does not need much time.
The amount of assets in the unit is usually stable.
The year-end closing issue is less challenging than the section involving current assets. Straight-line depreciation is a common depreciation method used by corporations, making it accessible to auditors
Existence Assets actually exist in the business.
The enterprise has a right to the acquired assets and the assets are recognized at the end of the fiscal year.
Completeness Assets acquired or liquidated during the year have been fully recorded in the books of the enterprise.
Valuation Assets have been recognized at cost at cost less accumulated depreciation.
Assets acquired or liquidated are also correctly recorded.
Information related to historical cost, new purchase, liquidation, depreciation period and amortized value of assets has been fully disclosed in accordance with current standards.
2.3.3 Common frauds and errors with fixed asset and depreciation expenses item
• Common frauds and errors affected Existence:
Neglecting to conduct a proper inventory of fixed assets at the end of the financial period can lead to significant discrepancies An effective inventory process requires execution by specialized and knowledgeable departments or individuals to ensure accuracy and compliance.
Carry out liquidation, sale, and destruction of damaged fixed assets but fail to report or send all documents to the accounting department.
Accounting for increase in fixed assets when valid invoices and documents have not been fully received, and ownership rights have not been transferred to the entity.
Accounting for an increase in fixed assets from capital construction when there are not enough valid invoices and documentation
• Common frauds and errors affected Rights & Obligations:
Operating leased fixed assets, which are not separately tracked, lead to mis- recording of this asset in the entity's financial statements.
Fixed assets that are pledged or mortgaged are not recognized and presented in the entity's financial statements
• Common frauds and errors affected Completeness:
Fixed assets formed from procurement have been fully documented but have not been recorded in the books of the entity.
Fixed assets formed from construction in progress (CIP) after inspection but have not been recognized in the financial statements of the entity at the end of the fiscal year
• Common frauds and errors affect Valuation:
Recording the increase in historical cost of fixed assets against the regulations:
Upgrading fixed assets while incorrectly categorizing expenses as major repairs can distort the historical cost of these assets Major repairs that do not enhance functionality or usage should not increase the asset's recorded cost Additionally, interest expenses may be improperly accounted for; they can either be capitalized without being reflected in the cost of fixed assets or recorded in the cost without capitalization.
The depreciation calculation method is applied inappropriately, lacks consistency, and determination of the useful life of fixed assets is inconsistent.
Fixed assets have reached the end of their useful life but have not yet fully depreciated, but this undepreciated amount is not recognized as an expense in the period.
Fixed assets have been fully depreciated but continue to depreciate and allocate to expenses in the period.
Fixed assets lost, fixed assets under management but not under ownership (except fixed assets under finance lease) continue to calculate depreciation.
Fixed assets with historical cost below 30 million, are not eligible to be recognized as fixed assets according to Circular 45/2013/TT-BTC but continue to be depreciated.
Fixed assets should not be re-evaluated in specific situations, including capital contributions, capital transfers, or during enterprise reorganizations such as ownership changes, divisions, separations, mergers, consolidations, equitizations, sales, contracts, leases, and the transformation of limited liability companies into joint stock companies or vice versa.
For fixed assets resulting from purchase, costs related to bringing the asset to its ready- for-use state are not recognized to the cost of the fixed asset
• Common frauds and errors affect Presentation & Disclosure:
The financial statements of the entity often lack comprehensive details on various aspects of depreciation, including the calculation methods, depreciation periods, and specifics regarding leased fixed assets and operating leases Additionally, there is insufficient information on fixed assets that have been fully depreciated yet continue to be utilized.
Confusion in the classification and disclosure of intangible fixed assets, tangible fixed assets, leased fixed assets and operating leased fixed assets.
Change in depreciation method or useful life but not registered with the local tax authority, not presented in the notes to the financial statements of the entity.
Audit fixed assets process
In this stage, for the fixed asset item, the work to be done is to understand the accounting process and the internal control system of the entity.
To understand the accounting process for fixed assets, auditors will interview accounting personnel, chief accountants, and relevant department managers to gather information regarding the documentation transfer process.
To grasp the internal control system, auditors focus on five key elements: the control environment, which sets the tone for internal controls; the entity’s risk assessment process that identifies and evaluates risks; the monitoring processes that ensure the internal control system functions effectively; the information system and communication channels that facilitate accurate reporting; and the control activities that enforce policies and procedures.
For understanding the internal control system with fixed assets and depreciation, the auditor should note the following issues:
- Is there a division of responsibility between the asset manager, the bookkeeper of acquisitions and liquidations, and the approver?
- When liquidating or selling fixed assets, whether the Liquidation Council is established in accordance with the provisions of Circular 45/2013/TT-BTC
The entity must determine if it has developed a fixed asset procurement plan and budget estimate for the year Additionally, it should assess whether any discrepancies between the estimated or planned values and the actual expenditures have been reviewed and approved by the appropriate authorized person or department.
- Does the entity regularly reconcile the sub-ledger with the general ledger?
- Does the entity take inventory of fixed assets and reconcile with periodic accounting books?
- Is there a policy to distinguish between expenses that are capitalized in the cost of fixed assets or included in expenses during the period?
2.4.2 Performing audit fixed assets procedure
The stage in which the auditor will perform audit procedures on the basis of the plan.The audit has been prepared at the previous stage, including the following procedures:
The stage in which the auditor will perform audit procedures on the basis of the plan. The audit has been prepared at the previous stage, including the following procedures:
The decision to perform tests of controls is based on the auditor's evaluation of the Internal Control System When control risk is deemed less than maximum, auditors will conduct tests of controls to gather evidence of the system's effectiveness and reduce the extent of Substantive tests Conversely, if control risk is assessed as maximum or if reducing Substantive tests is impractical, auditors will forgo tests of controls and focus solely on Substantive testing.
For the fixed assets item:
- Checking documents, the circulation of documents to consider the existence of the proposal to purchase fixed assets, purchase contracts, minutes of handing over fixed assets and fixed asset cards
- Combine physical inspection with inspection of documents, legal records of ownership of assets to see what assets are owned by the entity
When auditing fixed assets acquired during the period, the auditor reviews the adherence to the purchase approval process and consults with management regarding the authorization of these asset purchases by verifying the signatures of authorized personnel.
- For fixed assets liquidated and sold during the period, the auditors interview the employees to check whether the establishment of a liquidation committee has been carried out or not
- Select a sample of several assets and check that the cost, useful life and depreciation methods used by the entity are appropriate and consistent
- Check the date on the voucher and the enterprise's book date Inquiring accountants about the business's bookkeeping period
- After performing tests of controls, the auditor will reassess control risk and redesign substantive tests accordingly
When calculated ratios and comparative results fall within a reasonable range, they provide strong evidence to meet audit requirements related to existence, adequacy, evaluation, and recording accuracy Conversely, significant fluctuations or unusual relationships signal the need for further investigation For instance, a substantial rise in repair and maintenance costs compared to net income may indicate misclassified accounts, as large repair costs should increase the cost of fixed assets rather than being recorded as regular repair expenses.
For fixed asset depreciation, the procedures that the auditor can perform are:
To determine the average depreciation rate for various fixed assets, such as buildings, machinery, and equipment, calculate the ratio of depreciation expense to the total cost of these assets A significant change in this ratio may indicate alterations in depreciation policy, shifts in the structure of fixed assets, or potential errors in the calculation of depreciation expenses.
Additionally, the auditor compares this year's depreciation expense with that of the previous year, any unusual fluctuations must be investigated, and the reasons explained.
In the initial year of an audit, it is essential for the auditor to gather evidence regarding the rights and accuracy of the opening balances for significant fixed assets in use Documentation pertaining to these beginning assets will be maintained in the general audit file, allowing the auditor to focus solely on any changes in subsequent audits.
Before analyzing the annual fluctuations, auditors must verify that the figures in the detailed records match those in the general accounts This involves comparing the totals from the detailed books with the information in the general ledger.
The auditor must create an analysis table that outlines the opening balance and the details of any increases or decreases in fixed assets throughout the year to calculate the ending balance This opening balance is verified against the previous year's audit records To assess changes in fixed assets, the auditor gathers detailed evidence regarding any fluctuations during the year, focusing on the General Analysis of Changes in Fixed Assets It is crucial that the opening balance for each type of fixed asset aligns with the closing balance from the prior year The examination of increases and decreases is essential, as it serves as a key metric in the audit process Ultimately, the ending balance is calculated by adding the beginning balance to the increases and subtracting the decreases, which should correspond with the figures presented on the balance sheet.
Check the original documents of the transactions to increase/ decrease fixed assets
One of the key fundamental tests for fixed assets involves assessing the auditor's evaluation of inherent and control risk, which determines the scope of the examination The tasks associated with this process are typically conducted in a systematic manner.
Review approval and recognition for all fixed assets increased during the period
When reviewing fixed asset purchases, it is essential to examine related documents, including contracts, invoices, and delivery notes Additionally, verifying the totals and accounting for discounted items is crucial to identify expenses that should be capitalized or vice versa.
Investigate instances where the final settlement or purchase price of capital construction exceeds the initial estimate, ensuring that these cases are reviewed by an authorized individual Additionally, assess the historical cost of fixed assets by examining the costs that contribute to this value, identifying any unreasonable expenses that should not be included in the historical cost of fixed assets.
When examining the rise in tangible fixed assets, it is crucial to focus solely on value increases rather than changes in kind As outlined in VAS 03 "Tangible Fixed Assets," only repairs that enhance functionality and efficiency are recognized as cost increases Conversely, repairs that merely restore assets to their original state do not qualify for cost increase recognition and should instead be expensed in the current period.
Check the transfers from the construction in progress account to the tangible fixed assets account to check that all relevant items have been properly transferred.
When assessing fixed assets constructed by enterprises or self-made, auditors must conduct additional tests to compare the actual construction costs with external estimated prices It is crucial to focus on fixed assets where actual costs exceed market construction prices, as standards prohibit the capitalization of unreasonable expenses, including wasted raw materials and excessively high costs.
Audit depreciation fixed assets process
Collect or create your own general analysis of depreciation and accumulated depreciation value
This analysis must outline the accumulated depreciation at the start of the period, the depreciation deducted throughout the period, any reductions in accumulated depreciation due to liquidation or sale, and the final balance Based on this information, the auditor will compare the opening balance with the audited figures from the previous year.
Compare the total amount of depreciation increase and decrease in the detailed book with the total amount recorded in the general ledger.
Compare the closing balance on the detailed ledgers with the closing balance on the general ledger
Compare this year's depreciation rate with that of the previous year, investigating any differences, if any.
Recalculate the depreciation for a fixed asset and trace it to the ledger Note the cases of fixed assets that have been fully depreciated but are still depreciated
Check the deductions for accumulated depreciation due to liquidation and sale of fixed assets
To ensure accurate financial reporting, it is essential to reconcile accumulated depreciation and amortization with audit records while analyzing fixed assets that were liquidated or sold during the year Additionally, verifying the precision of the calculations and recording of accumulated depreciation up to the date of liquidation or sale is crucial for maintaining financial integrity.
According to Circular 45/2013/TT-BTC, the cost of fixed assets is depreciated by the straight line method in its useful life Estimated depreciation period framework is as followed:
Long term trees, working and killed animals 2 - 40 years
Others tangible fixed assets 4 - 25 years
Others intangible fixed assets 2 - 20 years
METHODOLOGY
General information of client
ABC Co., Ltd is a fully foreign-owned enterprise established under Investment Certificate No 8761759432, issued on April 17, 2019, by the Management Board of Industrial Parks in Binh Duong Province The company also received its business registration certificate on May 2, 2019, with its fourth amendment recorded on November 19, 2019, by the Department of Planning and Investment of Binh Duong Province.
Business area: Manufacture of electric chairs, electric beds, motors and actuators (not maching plating).
Relationship between AS Auditing Co., Ltd and ABC
AS Auditing Co., Ltd has been providing auditing services to Group A, the largest shareholder of ABC Company, since 2019 As a result, ABC Company has been a valued client of AS Auditing Co., Ltd for five years Consequently, by 2022, ABC Company is recognized as a long-standing customer of Deloitte Vietnam Co., Ltd.
- Accounting year: From January 1 to December 31 every year.
- Accounting currency: Vietnam Dong (VND).
- Applicable accounting regime: Circular 200/2014/TT-BTC
Accounting policies applied to fixed assets:
Value and recognition of fixed assets in accordance with Vietnamese accounting standard No 03: Tangible fixed assets
Depreciation: Depreciation is calculated using the straight-line method based on the estimated useful lives of the assets in accordance with Circular No 45/2013/TT-BTC dated
25 April 2013 of the Ministry of Finance
3.3 Illustrate the audit procedure of fixed assets and depreciation at AS Co., Ltd through the audit process at ABC
AS Auditing Company Limited utilizes the audit model program established by the Vietnam Association of Certified Public Accountants (VACPA) in Decision No 366/QD-VACPA, dated December 28, 2016 The audit process is structured into three key phases: Audit Planning, Performance, and Completion Consequently, the general audit process at AS Auditing Company is organized into these three distinct stages, as illustrated in figure 2.
Source: VACPA Figure 2: General Audit Process VACPA
According to General Audit Process VACPA, AS Co, Ltd., has the audit process including 3 stages:
- Considering accepting clients and accessing the related risk
- Sending the audit planning letter to client
- Understanding client's firm, including internal control system
- Assessing the risk material misstatements
- Establishing material level and sampling method- sample size
- Substantive tests: Tests of Details and Analytical Procedures
- Summarizing of problems and conclusion
AS's previous years of audit experience at ABC:
Since 2019, AS has conducted audits for ABC Company, gaining extensive experience and insights into its operations This expertise enables the auditor to categorize risks effectively, particularly focusing on the assessment of material misstatement risks due to fraud for both new and existing clients, while also aiding in the identification and management of these risks for long-term customers.
Question: Was AS in previous years an ABC affiliate or were there significant business changes that could indicate high client-level risk? Answer: No
The customer operation process remains largely consistent, with business management undergoing regular oversight via board meetings Additionally, there have been no instances of fraud detected.
Question: Are there any indications that the preparation and presentation of the financial statements involves fraud or misappropriation of assets? Answer: No
Obtaining the engagement
Following the completion of the risk assessment and the acceptance of the contract, the assistant team of the deputy directors will initiate an audit contract with ABC Company, outlining the primary terms of the agreement.
- Service audit fee and payment method
- Validity and duration of the contract
An audit team will be formed for the ABC client, consisting of one audit manager, one senior audit team leader, and three audit assistants Additionally, an independent general director (partner) and an audit director will oversee and evaluate the audit prior to the issuance of the audit report Following its establishment, the audit team, under the supervision of the head of the audit department, will advance to the audit planning phase.
Planning
3.5.1 Understanding the Internal control system of ABC
The objective is to gain insight into the components of internal control while assessing the design, maintenance, and effectiveness of an entity's control measures This evaluation focuses on the adequacy of the company's control procedures and assurance limits, aiming to mitigate risks and fulfill compliance assertions.
Contents conducted: Through inquiries, observations, and document examination combined with experience and audit results from previous years The auditor will learn 5 specific components of internal control including:
The auditor's interviews with the board of directors and employees revealed a strong control environment characterized by the unwavering honesty of management Key management personnel possess substantial professional and managerial experience, ensuring a high level of integrity Notably, there have been no instances where personal challenges have compromised the integrity or attitude of the management team.
Interviews with employees indicate that the supervisory board plays a crucial role in fostering a positive work environment and mitigating potential fraud risks The Board of Directors and Supervisory Board convene as needed, but at a minimum, once annually, to review business performance, strategize development, and oversee internal controls at ABC Company.
- The ABC’s risk assessment process: The auditor conducts an assessment if ABC has a process for:
Identify business risks associated with financial reporting objectives
Estimate the significance of the risk
The auditor's research on the risk assessment process revealed that ABC Company lacks a defined approach to evaluating risks This finding prompted the auditor to advise the Supervisory Board on the necessity of enhancing the internal control system.
The auditor gathers information about the entity's communication and reporting processes through observations and interviews Each month, the entity generates financial reports, including income statements and balance sheets, which are presented to the Board of Directors during their monthly meetings Additionally, these financial statements are sent to the owner companies for review Management utilizes these reports to effectively conduct, manage, and control operations Performance monitoring is an essential process that evaluates the internal control system's effectiveness over time, supported by cross-checks from the Oversight Committee Furthermore, all business processes undergo thorough review and approval in accordance with established authorization standards.
The ABC process for monitoring internal control systems involves evaluating their effectiveness through timely assessments of control measures and implementing necessary corrective actions to ensure optimal performance.
Specifically, the auditor will evaluate:
Sources of information related to the entity's monitoring activities (the department performing the monitoring, the frequency with which the inspection and monitoring is performed).
The basis for which management considers the information to be sufficiently reliable.
- Control activities: During this phase, the audit team leader will focus on general control procedures and test whether the general principles of control are warranted
The auditor's findings confirm that key general control principles, including division of responsibility, non-duality, and delegation of authority, are effectively implemented Additionally, general control procedures are regularly evaluated for effectiveness, ensuring strict enforcement of responsibility division and physical control, with no notable exceptions identified.
3.5.2 Understanding the increase/decrease of recognition fixed assets
Following the information gathering process, it is essential to verify the documents to ensure the reliability of the collected data The auditor evaluates the potential risks of errors that may arise during the accounting for fixed asset increases Based on the information obtained, the auditor identifies several key risks.
The unit records an increase or decrease in fixed assets when the necessary documents are not complete, or the documents are invalid
Capitalization of the costs associated with bringing the asset to a ready-for-use state may be lacking
At ABC Company, we have established control procedures to mitigate risks, which include thorough verification of documentation and asset records to ensure their accuracy, validity, and completeness.
The recording into the system will be checked daily by the chief accountant, and the capitalization when recording an increase in assets will be checked monthly
3.5.3 Understanding the increase/decrease of recognition depreciation fixed assets
All fixed assets undergo straight-line depreciation, with their useful lives determined by assessments from the technical departments and in compliance with Circular 45/2013/TT-BTC.
Objectives: Establish materiality to guide the audit.
The auditors have determined a materiality level of 1% of total assets for the manufacturing firm, believing this threshold is adequate to address any unforeseen misstatements that may arise during the fiscal year.
The determination of materiality levels is crucial for the audit team, as it guides their approach to detailed sections of the audit The project manager (PM) provides auditors with a framework to minimize errors, ensuring that any unadjusted or undetected misstatements do not exceed the established materiality threshold in the financial statements For ABC, the materiality threshold is set at 1,314,000,000 VND, enabling auditors to bypass certain procedures if the discrepancies in detailed data compared to the client's report fall below this amount.
3.5.5 Preliminary analysis of this year's financial statements and navigation
The primary objective is to create a schedule and perform an initial analysis to inform the audit process The auditor reviews the entity's financial statements to update the schedule for fixed asset operations and the corresponding fixed asset depreciation.
Source: AS Auditing Co., Ltd Figure 3: Navigation table
Conclusion: There is no abnormal increase or decrease in fixed assets and fixed asset depreciation.
Performing audit procedure
Objectives: collect data from the client for the audit process and evaluate the completeness and accuracy of that information
The auditor requests relevant data from the accounting staff and other employees concerning fixed assets, including the general journal, fixed asset register, general ledger, and sub-ledger To ensure accuracy and compliance, the auditor conducts specific procedures to verify this information.
The auditor verifies the opening balance by comparing it with the ending balance from the previous year's audit working papers In the case of ABC Company, the auditor confirms that the audited figures match, allowing them to proceed to the next steps in the audit process.
12/31/2022 12/31/2022 12/31/2021 trước kiểm toán sau kiểm toán sau kiểm toán Giá trị Tỷ lệ
Tên tài khoản Mã số Điều chỉnh thuần
Figure 4: Comparison between the opening balance of CĐPS 2022 and ending balance of BCKiT
Check the consistency of the basis of depreciation calculation, depreciation framework according to Circular 45/2013/TT-BTC:
The auditor reviews the depreciation spreadsheet, comparing asset information with last year's recalculation to assess the useful life, start date, and depreciation periods This process ensures any changes made by the enterprise during the year comply with current regulations.
Code Diễn giải CĐPS 2022 BCKiT 2021 Chênh lệch
2111 Nhà cửa, vật kiến trúc 31,121,172,918 31121172918 -
2113 Phương tiện vận tải, truyền dẫn 29,986,381,805 29986381805 -
2114 Thiết bị, dụng cụ quản lý 810,507,159 810507159 -
21411 Hao mòn nhà cửa, vật kiến trúc 5,305,866,235 5305866235 -
21412 Hao mòn máy móc, thiết bị 17,552,682,876 17552682876 -
21413 Hao mòn phương tiện vận tải 5,657,219,895 5657219895 -
21414 Hao mòn dụng cụ, thiết bị quản lý 149,815,905 149815905 -
Conclusions: No difference between this fiscal year and previous year
STT Mã số tài sản Tên tài sản Ngày tính khấu hao Số kỳ khấu hao Ngày tính khấu hao Số kỳ khấu hao
1 4041-0055 Chi phí đổ bê tông nền sân nhà xưởng HĐKT 01/2019 sân nhà xưởng 03 và 05 8/1/2019 60 8/1/2019 60
2 4042-0505 Chi phí Thi công lắp đặt hệ thống nước theo HĐ 01/08HĐ-TCXD 01/09/2019 60 01/09/2019 60
3 4042-0519 Phí sửa chữa nhà bếp theo HĐ 15/08/19/HĐKT/APP-MTVN kí ngày 6/8/2019 10/1/2019 60 10/1/2019 60
4 4042-0520 Công trình lắp đặt nhà ăn, văn phòng, nhà xưởng theo HĐ 2019/07/20-HĐKT/VHT-MM 10/1/2019 120 10/1/2019 120
5 4042-0525 Công trình lắp đặt mái che HĐ 2019/07/29-HĐKT/VHT-MM 10/1/2019 60 10/1/2019 60
6 4042-0536 Thi công lắp đặt ký túc xá lầu 2 HĐ 2019/09/20 HĐTC/MM-TAD 11/1/2019 120 11/1/2019 120
7 4042-0537;0538 Chuyển qua TSCĐ Công trình nhà rác, đổ bê tông theo HĐ 041019-ĐPV 11/1/2019 60 11/1/2019 60
8 4042-0539 Chuyển qua TSCĐ Công trình máy che phế liệu HĐ 031019-ĐPV 11/1/2019 60 11/1/2019 60
9 4042-0540 Thi công xoa bóng tăng cứng sàn, vách ngăn cách nhiệt HĐ HDKT/MC2019-026 ký ngày 28/6/2019 và PLHĐ PL01/HĐKT/MC2019-026 ký ngày 21/9/201911/1/2019 120 11/1/2019 120
10 4042-0541 Chuyển qua TSCĐ Công trình nhà rác, đổ bê tông HĐ 061019-ĐPV 50% 12/1/2019 120 12/1/2019 120
11 4042-0542;0543 Chuyển qua TSCĐ Công trình nhà rác, phòng máy nén khí, đổ bê tông HĐ 051019-ĐPV 50% 12/1/2019 72 12/1/2019 72
12 4042-0544;0545 Công trình lắp đặt hệ thống điện và ống hơi nhà xưởng theo HĐ 20190705-HĐKT/VHT-MM 11/1/2019 180 11/1/2019 180
13 4042-0546 Công trình lắp đặt vách ngăn văn phòng nhà xưởng theo HĐ 20190703-HĐKT/VHT-MM 11/1/2019 120 11/1/2019 120
14 4042-0547;0548 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất Kích thươc:2.50*1.80*2.30m.Hàng mới 100%.01/01/2020 60 01/01/2020 60
15 4042-0549~0552 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất.Kích thươc: 3.80*2.0*2.30 m Hàng mới 100%.01/01/2020 60 01/01/2020 60
16 4042-0553;0554 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất.Kích thươc: 2.50*1.80*2.30 m Hàng mới 100%.01/01/2020 60 01/01/2020 60
17 4042-0556 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất.Kích thươc: 3.80*2.0*2.30 m Hàng mới 100%.01/01/2020 60 01/01/2020 60
Quạt công nghiệp Hengzheng tong model HT5.1/D24, không có lưới bảo vệ, được thiết kế để làm mát nhà xưởng với thông số kỹ thuật 380V, 2.35A, 1.5KW Sản phẩm có kích thước 7.3*7.3*2.2m và hoàn toàn mới 100% tính đến ngày 01/09/2021 Quạt dễ dàng tháo rời với các bộ phận như máy chủ, cánh quạt, ống nổ và ống mạ kẽm, mang lại sự tiện lợi trong quá trình sử dụng và bảo trì.
Figure 6: Depreciation framework check table
In conclusion, the entity has adhered to Circular 45/2013/TT-BTC for calculating the depreciation of fixed assets, following the auditor's recommendations from the prior year's audit, ensuring there are no inaccuracies regarding the useful life of these assets.
STT Mã số tài sản Tên tài sản Ngày tính khấu hao
Có phù hợp với TT 45/2013/TT-BTC
1 4041-0055 Chi phí đổ bê tông nền sân nhà xưởng HĐKT 01/2019 sân nhà xưởng 03 và 05 8/1/2019 60 Có
2 4042-0505 Chi phí Thi công lắp đặt hệ thống nước theo HĐ 01/08HĐ-TCXD 01/09/2019 60 Có
3 4042-0519 Phí sửa chữa nhà bếp theo HĐ 15/08/19/HĐKT/APP-MTVN kí ngày 6/8/2019 10/1/2019 60 Có
4 4042-0520 Công trình lắp đặt nhà ăn, văn phòng, nhà xưởng theo HĐ 2019/07/20-HĐKT/VHT-MM 10/1/2019 120 Có
5 4042-0525 Công trình lắp đặt mái che HĐ 2019/07/29-HĐKT/VHT-MM 10/1/2019 60 Có
6 4042-0536 Thi công lắp đặt ký túc xá lầu 2 HĐ 2019/09/20 HĐTC/MM-TAD 11/1/2019 120 Có
7 4042-0537;0538 Chuyển qua TSCĐ Công trình nhà rác, đổ bê tông theo HĐ 041019-ĐPV 11/1/2019 60 Có
8 4042-0539 Chuyển qua TSCĐ Công trình máy che phế liệu HĐ 031019-ĐPV 11/1/2019 60 Có
9 4042-0540 Thi công xoa bóng tăng cứng sàn, vách ngăn cách nhiệt HĐ HDKT/MC2019-026 ký ngày 28/6/2019 và PLHĐ PL01/HĐKT/MC2019-026 ký ngày 21/9/2019 11/1/2019 120 Có
10 4042-0541 Chuyển qua TSCĐ Công trình nhà rác, đổ bê tông HĐ 061019-ĐPV 50% 12/1/2019 120 Có
11 4042-0542;0543 Chuyển qua TSCĐ Công trình nhà rác, phòng máy nén khí, đổ bê tông HĐ 051019-ĐPV 50%12/1/2019 72 Có
12 4042-0544;0545 Công trình lắp đặt hệ thống điện và ống hơi nhà xưởng theo HĐ 20190705-HĐKT/VHT-MM 11/1/2019 180 Có
13 4042-0546 Công trình lắp đặt vách ngăn văn phòng nhà xưởng theo HĐ 20190703-HĐKT/VHT-MM 11/1/2019 120 Có
14 4042-0547;0548 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất Kích thươc:2.50*1.80*2.30m.Hàng mới 100% 01/01/2020 60 Có
15 4042-0549~0552 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất.Kích thươc: 3.80*2.0*2.30 m Hàng mới 100% 01/01/2020 60 Có
16 4042-0553;0554 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất.Kích thươc: 2.50*1.80*2.30 m Hàng mới 100% 01/01/2020 60 Có
17 4042-0556 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất.Kích thươc: 3.80*2.0*2.30 m Hàng mới 100% 01/01/2020 60 Có
Quạt công nghiệp Hengzheng Tong model HT5.1/D24, không có lưới bảo vệ, chuyên dùng để làm mát nhà xưởng Thiết bị hoạt động với điện áp 380V, dòng điện 2.35A và công suất 1.5KW Kích thước quạt là 7.3*7.3*2.2m, mới 100% và được sản xuất vào ngày 01/09/2021 Sản phẩm có thể tháo rời các bộ phận như máy chủ, cánh quạt, ống nổ và ống mạ kẽm.
Check the accuracy calculation: Auditors recalculate and reconcile the depreciation expenses based on client’s data
Figure 7: Illustrative table for client’s data
The primary objectives of this evaluation are to ensure the accurate and reasonable calculation of depreciation expense, as well as to verify the consistency and precision in the allocation of these expenses Additionally, compliance testing will be conducted to assess the useful life of assets, providing a comprehensive framework for effective financial reporting.
ABC employs a straight-line method for calculating depreciation, with deductions made on a monthly basis The auditor utilizes the unit's fixed asset depreciation worksheet to recalibrate the fixed asset depreciation by utilizing specific functions in Excel sheets.
The auditor begins by determining the monthly depreciation of an asset by dividing its historical cost by its useful life Subsequently, the auditor assesses the asset's useful life for the year to ensure accurate financial reporting.
- The auditor calculates the ending time of depreciation of company ABC using Excel's EDATE() function
STT Mã số TSCĐ Danh mục tài sản 資產品名 ( 越文
Ngày trích KH 折旧日期
Khấu hao lũy kế đến 01/01/2022
Khấu hao lũy kế đến 31/12/2022
Giá trị còn lại tại ngày 01/01/2022
Giá trị còn lại tại ngày 31/12/2022
1 4041-0003 Chi phí đổ bê tông nền sân nhà xưởng HĐKT 01/2019 sân nhà xưởng 03 và 05 8/1/2019 60 92,000,000 92,000,000 44,466,657 62,866,653 47,533,343 29,133,347
2 4041-0004 Chi phí Thi công lắp đặt hệ thống nước theo HĐ 01/08HĐ-TCXD 01/09/2019 60 42,500,000 42,500,000 19,833,324 28,333,320 22,666,676 14,166,680
3 4041-0007 Phí sửa chữa nhà bếp theo HĐ 15/08/19/HĐKT/APP-MTVN kí ngày 6/8/2019 10/1/2019 60 100,000,000 100,000,000 45,000,009 65,000,013 54,999,991 34,999,987
4 4041-0008 Công trình lắp đặt nhà ăn, văn phòng, nhà xưởng theo HĐ 2019/07/20-HĐKT/VHT-MM 10/1/2019 120 427,272,727 427,272,727 96,136,362 138,863,634 331,136,365 288,409,093
5 4041-0009 Công trình lắp đặt mái che HĐ 2019/07/29-HĐKT/VHT-MM 10/1/2019 60 45,454,545 45,454,545 20,454,552 29,545,464 24,999,993 15,909,081
6 4041-0006 Thi công lắp đặt ký túc xá lầu 2 HĐ 2019/09/20 HĐTC/MM-TAD 11/1/2019 120 350,000,000 350,000,000 75,833,342 110,833,346 274,166,658 239,166,654
7 4041-0002 Chuyển qua TSCĐ Công trình nhà rác, đổ bê tông theo HĐ 041019-ĐPV 11/1/2019 60 95,000,000 95,000,000 41,166,658 60,166,654 53,833,342 34,833,346
8 4041-0001 Chuyển qua TSCĐ Công trình máy che phế liệu HĐ 031019-ĐPV 11/1/2019 60 99,000,000 99,000,000 42,900,000 62,700,000 56,100,000 36,300,000
9 4041-0012 Thi công xoa bóng tăng cứng sàn, vách ngăn cách nhiệt HĐ HDKT/MC2019-026 ký ngày 28/6/2019 và PLHĐ PL01/HĐKT/MC2019-026 ký ngày 21/9/2019 11/1/2019 120 663,453,291 663,453,291 143,748,202 210,093,526 519,705,089 453,359,765
10 4041-0011 Chuyển qua TSCĐ Công trình nhà rác, đổ bê tông HĐ 061019-ĐPV 50% 12/1/2019 120 406,950,000 406,950,000 84,781,250 125,476,250 322,168,750 281,473,750
11 4041-0013 Chuyển qua TSCĐ Công trình nhà rác, phòng máy nén khí, đổ bê tông HĐ 051019-ĐPV 50% 12/1/2019 72 119,700,000 119,700,000 41,562,500 61,512,500 78,137,500 58,187,500
12 4041-0014 Công trình lắp đặt hệ thống điện và ống hơi nhà xưởng theo HĐ 20190705-HĐKT/VHT-MM 11/1/2019 180 2,320,000,000 2,320,000,000 335,111,114 489,777,782 1,984,888,886 1,830,222,218
13 4041-0015 Công trình lắp đặt vách ngăn văn phòng nhà xưởng theo HĐ 20190703-HĐKT/VHT-MM 11/1/2019 120 640,000,000 640,000,000 138,666,658 202,666,654 501,333,342 437,333,346
14 4042-0059 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất Kích thươc:2.50*1.80*2.30m.Hàng mới 100% 01/01/2020 60 84,471,149 84,471,149 33,788,448 50,682,672 50,682,701 33,788,477
15 4042-0060 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất.Kích thươc: 3.80*2.0*2.30 m Hàng mới 100% 01/01/2020 60 120,208,942 120,208,942 48,083,568 72,125,352 72,125,374 48,083,590
16 4042-0072 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất.Kích thươc: 2.50*1.80*2.30 m Hàng mới 100% 01/01/2020 60 84,760,277 84,760,277 33,904,104 50,856,156 50,856,173 33,904,121
17 4042-0073 Phòng cách âm bằng sắt dùng làm phòng thí nghiệm sản xuất động cơ đồ nội thất.Kích thươc: 3.80*2.0*2.30 m Hàng mới 100% 01/01/2020 60 120,620,394 120,620,394 48,248,160 72,372,240 72,372,234 48,248,154
18 4042-0072 Lắp đặt hệ thống âm thanh xưởng HĐ 11/2019 HĐKT 12/1/2019 60 54,545,455 54,545,455 22,727,275 33,636,367 31,818,180 20,909,088
19 4042-0073 Thi công lắp đặt: quạt, sửa đổi lắp mới máng điện…trong nhà xưởng HĐ 20191108 01/01/2020 120 552,727,273 552,727,273 110,545,464 165,818,196 442,181,809 386,909,077
20 4041-0019 Công trình lắp đặt vách ngăn văn phòng nhà xưởng, hợp đồng 20191007HDKT/VHT-MM 01/01/2020 72 200,000,000 200,000,000 66,666,672 100,000,008 133,333,328 99,999,992
The auditor determines the depreciation period for the year at ABC Company by utilizing the MAX() and MIN() functions This process involves calculating the number of days of depreciation by taking the lesser value between December 31, 2022, and the end of depreciation, and subtracting the greater value between January 1, 2022, and the start date of depreciation.
ABC Company employs a monthly depreciation method, prompting the auditor to determine the number of months for depreciation calculations This is achieved by dividing the total days of depreciation within the fiscal year by 30, representing the average days per month To ensure the number of months remains whole, the auditor utilizes the ROUND() function to finalize the calculation of depreciation months for the year.
To calculate the total depreciation expense for tangible fixed assets, multiply the number of months of depreciation by the monthly depreciation amount This method allows auditors to accurately recalculate the overall depreciation expense for all assets.
With the recalculation of intangible fixed assets, the auditor does the same with the recalculation of intangible fixed assets
To assess the appropriateness of an asset's useful life, auditors utilize the IF() function in Excel At ABC Company, the predecessor auditor has already evaluated the useful life of older assets, allowing the current auditor to generalize these findings.
As for each asset that increased during the year, the auditor performed a detailed inspection of each asset.
Figure 8: Illustrative table for recalculate the depreciation expense in detail
In the audit of ABC Company, the recalculated depreciation of tangible fixed assets revealed a total difference of only 92 VND, significantly lower than the threshold for material errors, which is 1,314,000,000 VND A thorough review of the spreadsheet indicated that minor discrepancies likely offset each other, resulting in a negligible total difference The auditor identified that these variations were primarily due to rounding and other insignificant factors Consequently, the auditor concurs with ABC Company's approach to calculating and recognizing depreciation for its tangible fixed assets.
Check the total value of fixed assets cost and depreciation expense during the period
Figure 9: Comparisons between the client’s data and auditor’s recalculation
Conclusions: negligible difference due to rounding Đầu kỳ Tăng Giảm Cuối kỳ Đầu kỳ Tăng Giảm Cuối kỳ Đầu kỳ Cuối kỳ Chênh lệch
Nguyên giá đầu kỳ Hao mòn lũy kế Giá trị còn lại
CDSPS 186,686,729,352 12,345,142,428 - 199,031,871,780 30,451,917,056 24,895,359,625 55,347,276,681 Tính lại 186,686,729,352 12,345,142,428 - 199,031,871,780 30,451,917,056 24,895,359,717 - 55,347,276,773 Chênh lệch 0 (0) - 0 0 (92) - (92)
Hao mòn lũy kếNguyên giá
To ensure the accuracy and completeness of fixed asset recognition, the auditor reviews a sample of 10 assets from the purchasing department's report, which operates independently of the accounting department The auditor then cross-references these selected assets with the original documentation held by the accounting department to verify proper recording.
Figure 10: List of purchased fixed assets in the period
Completion
The auditor summarizes the audit findings and updates the financial statements accordingly, ensuring that the notes reflect accurate and relevant information about the entity's financial position.
Content conducted: The auditor meets with the management of the unit to present the detected errors and propose corrections (if any).
RESULTS AND DISCUSSION
Advantages of the AS Auditing Co., Ltd:
In general, the Graduation Thesis has achieved the following results:
The thesis has explored the basic theories of, financial statement audit, fixed asset accounting and depreciation expense as well as fixed asset accounting and depreciation expense
This thesis examines the auditing process of fixed assets and their amortization within the financial statements of AS Co., Ltd, focusing specifically on the fixed asset depreciation practices utilized at ABC Company.
The thesis has made some recommendations to contribute to the improvement of the audit process at AS Auditing Co., Ltd
At AS Auditing Co., Ltd., thorough research and hands-on involvement in operating expenses reveal that the audit processes are effectively designed for high efficiency and reliability The planning, management, and administration of audits are executed with professionalism and a systematic approach.
At AS Auditing Co., Ltd., the risk assessment procedure is effectively integrated throughout the audit process, from planning to execution This approach allows auditors to identify low, high, and material risk areas within a business By recognizing these risks and establishing appropriate procedures, the company minimizes audit risks associated with sensitive items that are prone to errors and fraud, while also reducing the workload on low-risk areas Furthermore, this risk-based audit approach enhances flexibility, making it applicable to a diverse range of clients and entities.
Audit support systems, particularly Excel, are crucial throughout the entire audit process, from planning to closure This software aids auditors in efficiently managing administrative tasks, ultimately saving time Additionally, it enables management to effectively oversee, assess, and review the quality of the audit.
At AS Auditing Co., Ltd., safeguarding client information is paramount, leading to the implementation of stringent monitoring protocols for both digital and paper documents This ensures that customer data remains confidential and is only accessible to authorized auditors and staff involved in specific engagements Additionally, the company actively prevents external threats and maintains vigilant oversight of all entry and exit points within its office premises.
In addition, commitments on independence and professionalism are also signed by employees from interns to general directors, ensuring to maintain the independence and professionalism of the company
The team of auditors has good qualifications, experience in the field of accounting and auditing, a professional working style and open attitude, always enthusiastically guiding new employees
The audit team leader, with three to six years of professional experience, and the audit lead, possessing six to ten years of industry expertise, play a crucial role in assessing risk levels and guiding the audit process This ensures that the client's review is conducted in a scientific manner, with a strong emphasis on rigorously reviewing the auditors' working papers The review process typically involves a thorough examination of these documents to maintain high standards of accuracy and compliance.
During the preliminary audit (Interim), the working papers were carried out until September 30 and reviewed by the audit team leader
During the year-end audit, the preliminary working papers undergo a thorough review by the designated DV before proceeding with the audit procedures After being finalized for 12 months within the fiscal year, these working papers are systematically reviewed by the audit team leader, audit manager, and senior auditor or director to assess the quality and effectiveness of the audit process This meticulous review process ensures that the reliability and quality of all audit reports are consistently maintained at a high standard.
CONCLUSIONS AND RECOMMENDATIONS
Conclusions
Auditing in the development era is gradually becoming necessary and important Not only does it bring confidence to investors, but it also helps improve the reputation of the business
An audit firm with qualified and experienced staff will help ensure quality and reasonable audit results Therefore, I constantly study and explore to improve my level and develop myself
Through the process of researching and preparing this report, I gained significant personal and professional development This experience not only enhanced my understanding of fixed assets but also allowed me to engage in various activities that enabled me to apply theoretical knowledge in real-world scenarios Additionally, I benefited greatly from the valuable insights and experiences shared by my colleagues and friends within the company.
I received invaluable guidance and support from my instructor, Mr Bui Anh Thanh, throughout the report-making process, which significantly contributed to the thorough completion of my report.
However, with limited qualifications, lack of practical experience, and short internship period, the Graduation Thesis may contain errors and I hope to receive feedback in order to complete this thesis
Sincere thanks to Instructor Mr Bui Anh Thanh and the members of AS Audit Co., Ltd for their advice and support during the preparation and completion of the report
Limitations of this thesis: The graduation thesis still has the following limitations: At AS
Auditing Co., Ltd tailors its audit procedures to reflect the auditor's understanding of the internal control system and associated detection risks within each unit This thesis focuses on the auditing process of fixed assets at ABC Joint Stock Company, highlighting that the findings may not universally apply to other clients of AS auditing firm due to variations in business characteristics, internal control systems, and risk factors.
Recommendations
Deloitte Vietnam Co., Ltd has established a comprehensive audit process that includes a variety of procedures aimed at gathering sufficient and appropriate evidence to formulate an audit opinion This process is meticulously organized into specific tasks, each with defined objectives Furthermore, auditors across different sections maintain constant communication and comparisons to minimize redundancy in their work Consequently, the fixed asset audit process at Deloitte Vietnam Co., Ltd consistently upholds a high standard of audit quality.
After each annual audit, the accumulation of customer data becomes substantial, highlighting the necessity for an efficient storage system instead of relying on physical records This reliance complicates the auditors' ability to access previous years' client documents, ultimately prolonging the audit process Furthermore, audit firms are required to retain client documentation for a minimum of six years, which not only consumes significant storage space but also increases the time spent searching for historical records.
Bộ môn Kiểm toán, Khoa Kế toán - Kiểm toán, Trường Đại học Kinh tế thành phố
Hồ Chí Minh, Kiểm toán (tái bản lần thứ năm), NXB Lao động xã hội, 2012
Bộ Tài chính, Chuẩn mực kế toán Việt Nam số 03 - Tài sản cố định hữu hình
Bộ Tài chính, Chuẩn mực kế toán Việt Nam số 04 - Tài sản cố định vô hình.
Thông tin trên trang web chính thức của Hội Kiểm toán viên hành nghề Việt Nam: http://vacpa.org.vn
Bộ Tài chính, Thông tư 45/2013/TT-BTC ngày 25 tháng 04 năm 2013
Hệ thống tài khoản Việt Nam ban hành theo Quyết định số 15/2006/QĐ-BTC ngày 20 tháng 3 năm 2006
Manual study Assurance subject published by ICAEW 2023
APPENDIX Appendix 1: Recalculate the depreciation for each tangible fixed asset item Appendix 2: Audited fixed assets and depreciation items in Audit Report 2022
Appendix 1: Recalculate the depreciation for each tangible fixed asset item
TÀI SẢN CỐ ĐỊNH HỮU HÌNH (211) 186,686,729,352 30,451,917,056 156,234,812,296 199,031,871,780 55,347,276,681 143,684,595,099 Nhà cửa ,vật kiến trúc (2111) 31,121,172,918 5,305,866,235 25,815,306,683 31,365,956,210 10,062,104,353 21,303,851,857
Chi phí đổ bê tông nền sân nhà xưởng theo hợp đồng HĐKT 01/2019 là 92 triệu đồng, với các khoản chi tiết cho từng hạng mục như thi công lắp đặt hệ thống nước 42,5 triệu đồng, sửa chữa nhà bếp 100 triệu đồng, và lắp đặt nhà ăn, văn phòng 427,27 triệu đồng Các công trình khác bao gồm mái che 45,45 triệu đồng, ký túc xá lầu 2 350 triệu đồng, và lắp đặt hệ thống điện 2,32 tỷ đồng Ngoài ra, chi phí cho các phòng cách âm bằng sắt phục vụ sản xuất động cơ cũng được ghi nhận, với giá từ 84 triệu đến 120 triệu đồng tùy kích thước Tổng chi phí cho các công trình này thể hiện sự đầu tư lớn vào cơ sở hạ tầng và trang thiết bị cho nhà xưởng.
Lắp đặt hệ thống âm thanh cho xưởng được thực hiện theo hợp đồng vào tháng 11/2019 với tổng giá trị 54,545,455 và các khoản thanh toán tương ứng Ngoài ra, việc thi công lắp đặt quạt và sửa đổi máng điện trong nhà xưởng theo hợp đồng 01/01/2020 có tổng giá trị 552,727,273, bao gồm nhiều khoản thanh toán khác nhau Cuối cùng, công trình lắp đặt vách ngăn văn phòng nhà xưởng cũng được thực hiện theo hợp đồng ký kết vào tháng 10/2019 với tổng giá trị 200,000,000.
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Giảm Cuối kỳ Hao mòn lũy kế đầu kỳ Tăng Giảm Hao mòn lũy kế cuối kỳ
Giá trị còn lại đầu kỳ
Giá trị còn lại cuối kỳ Chênh lêch
Appendix 1: Recalculate the depreciation for each tangible fixed asset item (cont)
Máy gia công đánh rối sợi plastic model ESF005A-1200 và các thiết bị khác như máng dỡ hàng DCQY-10-0.6, băng tải vận chuyển vật liệu W1280-L40000, máy làm keo nóng chảy HT1004P-2, và máy thử nghiệm tính ổn định vỏ trục KL DCD-2500/5-50 đều được sản xuất vào tháng 8 năm 2019 Các sản phẩm này có giá trị khác nhau, từ máy cắt kim loại EDXSV-5L11-B với giá 1,354,266,898 VNĐ đến thiết bị đo độ bền thùng carton model JX-5011-A với giá 30,738,713 VNĐ Tất cả các thiết bị đều mới 100% và đáp ứng nhu cầu sử dụng trong ngành công nghiệp sản xuất và chế biến, với nhiều ứng dụng khác nhau từ vận chuyển, gia công đến thử nghiệm chất lượng sản phẩm.
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Giảm Cuối kỳ Hao mòn lũy kế đầu kỳ Tăng Giảm Hao mòn lũy kế cuối kỳ
Giá trị còn lại đầu kỳ
Giá trị còn lại cuối kỳ Chênh lêch
Appendix 1: Recalculate the depreciation for each tangible fixed asset item (cont)
Phương Tiện Vận Tải Truyền dẫn (2113) 29,986,381,804 5,657,219,895 24,329,161,909 31,078,416,151 9,609,202,363 21,469,213,788
Xe nâng dầu 30 tấn CPCD30-XC5C 01/08/2019 303,000,000 96 91,531,250 211,468,750 303,000,000 129,406,250 173,593,750
Xe ô tô con 7 chỗ KIA SEDONA 3.3 01/08/2019 1,226,363,636 120 296,371,213 929,992,423 1,226,363,636 419,007,577 807,356,059
Xe nâng Hangcha Model CPCD30-AG201/09/2019 293,545,455 96 85,617,420 207,928,035 293,545,455 122,310,600 171,234,855
Xe nâng Hangcha Model CDD16-AEC15 01/09/2019 190,727,273 96 55,628,776 135,098,497 190,727,273 79,469,680 111,257,593
Bảo hiểm vật chất xe ô tô 01/08/2019 17,419,909 12 17,419,909 0 17,419,909 17,419,909 0 Ô tô dưới 10 ghế, cứu thương 01/08/2019 318,182 12 318,182 0 318,182 318,182 0
Phí sử dụng đường bộ từ 6/8/2019~5/8/2020 01/08/2019 2,160,000 12 2,160,000 0 2,160,000 2,160,000 0
Lệ phí trước bạ xe ô tô 01/08/2019 142,900,000 120 34,534,157 108,365,843 142,900,000 48,824,153 94,075,847
Xe nâng dầu diesel HANGCHA model CPCD30-AG65J, với số khung AC309H8EK30055, là giải pháp lý tưởng để nâng hàng hóa trong xưởng Sản phẩm mới 100% được sản xuất vào ngày 10/1/2019, có sức nâng lên tới 3 tấn và độ cao nâng tối đa 5 mét Kích thước của xe là 2780*1225*2200mm, phù hợp với nhiều không gian làm việc khác nhau.
Xe quét đường dùng làm sạch đường trong nhà xưởng.Nhãn hiệu: MARSHELL.Số khung:AC3019040797.Model: DQS19B.Kích thước:2340*1500*2190 mm Hoạt động bằng điện Hàng Mới 100% 10/1/2019 182,631,293 96 51,365,043 131,266,250 182,631,293 74,193,951 108,437,342
Xe nâng tay chạy bằng điện dùng nâng hàng hóa trong xưởng Nhãn hiệu: Hangcha Sức nâng: 3T Model: CBD30-ABC1S.Kích thước: 2560*800*720 mm Hàng mới 100% 10/1/2019 216,788,016 96 60,971,616 155,816,400 216,788,016 88,070,112 128,717,904
Xe nâng tay chạy bằng điện dùng nâng hàng hóa trong xưởng Nhãn hiệu: Hangcha Sức nâng: 3T Model: CBD20-ABC1S Kích thước:2530*800*1450mm 01/11/2019 108,394,103 96 29,356,730 79,037,373 108,394,103 42,905,990 65,488,113
Xe nâng dầu diesel dùng để nâng hàng hóa trong xưởng.Nhãn hiệu: HANGCHA Số khung:A309 H9EJ21015 Sức nâng 3T Độ cao 5m Kích thước: 3938*1225*2150mm Hàng mới 100% 01/11/2019 219,376,720 96 59,414,524 159,962,196 219,376,720 86,836,612 132,540,108
Xe nâng dầu diesel dùng để nâng hàng hóa trong xưởng.Nhãn hiệu:HANGCHA Số khung:A309 H9EJ20998 Sức nâng 3T Độ cao 5m Kích thước: 3938*1225*2150mm Hàng mới 100% 01/11/2019 219,376,720 96 59,414,524 159,962,196 219,376,720 86,836,612 132,540,108
Xe nâng dầu diesel dùng để nâng hàng hóa trong xưởng.Nhãn hiệu:HANGCHA Số khung:A309 H9EK34513 Sức nâng 3T Độ cao 5m Kích thước: 3938*1225*2150mm Hàng mới 100% 01/11/2019 219,376,711 96 59,414,524 159,962,187 219,376,711 86,836,612 132,540,099
Xe nâng tay chạy bằng điện dùng nâng hàng hóa trong xưởng Nhãn hiệu: Hangcha Sức nâng: 3T Model: CBD30-ABC1S Kích thước: 2960*800*1.450 mm Hàng mới 100% 12/1/2019 214,612,254 96 55,888,600 158,723,654 214,612,254 82,715,128 131,897,126
Xe nâng tay chạy bằng điện dùng nâng hàng hóa trong xưởng Nhãn hiệu: Hangcha Sức nâng: 3T Model: CBD30-ABC1S.Kích thước: 2682*800*1450mm Hàng mới 100% 12/1/2019 107,306,127 96 27,944,300 79,361,827 107,306,127 41,357,564 65,948,563
Xe nâng dầu diesel dùng để nâng hàng hóa trong xưởng.Nhãn hiệu:HANGCHA Số khung:A309 10EJ22471 Sức nâng 3T Độ cao 5m Kích thước: 3.85*1.225*2.055m Hàng mới 100% 12/1/2019 230,870,756 96 60,122,600 170,748,156 230,870,756 88,981,448 141,889,308
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Giảm Cuối kỳ Hao mòn lũy kế đầu kỳ Tăng Giảm Hao mòn lũy kế cuối kỳ
Giá trị còn lại đầu kỳ
Giá trị còn lại cuối kỳ Chênh lêch
Appendix 1: Recalculate the depreciation for each tangible fixed asset item (cont)
Thiết Bị ,Dụng cụ quản lý (2114) 810,507,159 149,815,905 660,691,254 810,507,159 265,602,645 544,904,514
Máy điều hòa tủ đứng LF28WY/BM -10.0HP 1/4/2020 331,507,160 84 94,716,336 236,790,824 331,507,160 142,074,504 189,432,656 Máy điều hòa tủ đứng GVC42AH 4/1/2020 40,909,091 84 10,227,273 30,681,818 40,909,091 16,071,429 24,837,662
CT lắp đặt camera mạng lan ADAC 07/2020 HĐKT-1 01/05/2021 349,909,090 84 33,324,672 316,584,418 349,909,090 83,311,680 266,597,410
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Giá trị còn lại đầu kỳ
Giá trị còn lại cuối kỳ Chênh lêch
Appendix 1: Recalculate the depreciation for each tangible fixed asset item (cont)
Tài sản Cố Định khác (2118) 10,202,134,504 1,786,332,200 8,415,802,304 16,815,077,418 3,757,262,641 13,057,814,777
Thiết bị đo nhiệt độ và độ ẩm không đổi, model JYGDWS/P-500 của thương hiệu Jin Ying, được sử dụng trong phòng thí nghiệm để thử nghiệm đồ nội thất Thiết bị hoạt động với dòng điện 380 V và công suất 8KW, mang lại hiệu quả cao cho các nghiên cứu và thí nghiệm.
Thiết bị thí nghiệm độ ăn mòn dùng trong phòng thí nghiệm để thí nghiệm đồ nội thất Model:YWX/Q-250,220V thương hiệu: Jin Ying Kích thước:1.6*1.1*1.2m Hàng mới 100% 12/1/2019 30,891,157 96 8,044,575 22,846,582 30,891,157 11,905,971 18,985,186
Công trình lắp đặt thêm quạt thông gió 2/1/2020 64,580,000 96 15,472,284 49,107,716 64,580,000 23,544,780 41,035,220
Công trình thi công thiết bị mạng nhà máy HĐ 20191014-2-HĐKT/YES 2/1/2020 389,800,000 96 93,389,591 296,410,409 389,800,000 142,114,595 247,685,405
Công trình thi công hệ thống camera, hệ thống phát sóng HĐ 20191014-1-HĐKT/YES 2/1/2020 160,850,000 96 38,536,983 122,313,017 160,850,000 58,643,235 102,206,765
Lắp đặt kệ hàng theo hợp đồng số 20191211-HĐKT 3/1/2020 826,931,820 96 189,505,206 637,426,614 826,931,820 292,871,682 534,060,138
Tủ phân phối điện bằng kim loại dùng cho xưởng sản xuất đồ nội thất Model: GXL-214P 800A.380V Kích thước:0.8*0.4*2m Hàng mới 100% 01/05/2020 30,438,687 96 6,341,400 24,097,287 30,438,687 10,146,240 20,292,447
Lắp đặt HT camera quan sát (1goi) 02/2020 HĐKT 01/05/2020 205,454,545 96 42,803,040 162,651,505 205,454,545 68,484,864 136,969,681
Công trình kệ hàng 20200309 - HĐKT01/05/2020 377,272,727 96 78,598,480 298,674,247 377,272,727 125,757,568 251,515,159
Hệ thống camera bên trong nhà xưởng GĐ 2, hợp đồng TH-DH2019-12018, INV 0078, 26-12-2019;96 T05 01/06/2020 108,000,000 96 21,375,000 86,625,000 108,000,000 34,875,000 73,125,000
K/c Lắp đặt kệ hàng số: 20200403-HĐKT 01/06/2020 775,915,700 96 153,566,645 622,349,055 775,915,700 250,556,105 525,359,595
Cầu sắt dẫn lên container theo hợp đồng số 032019/HĐMB/MTMT-PL, 20-05-2020 01/07/2020 88,900,000 96 16,668,756 72,231,244 88,900,000 27,781,260 61,118,740
Phí cải tạo lắp đặt dây chuyền trong xưởng và những hạng mục phụ trợ, HĐ 20200326HĐTC/mm-sv, 26-03-2020 01/07/2020 872,727,273 96 163,636,362 709,090,911 872,727,273 272,727,270 600,000,003
Thi công lắp đặt đường dây trung thế nối dài 05M và trạm biến áp III-560KVA, HĐ 05.20/HĐXL.VĐ 01/07/2020 596,000,000 96 111,749,994 484,250,006 596,000,000 186,249,990 409,750,010
CT Lắp đặt camera quan sát, hệ thống mạng lan NX1 và 2 ADAC 04/2020 HĐKT 01/08/2020 441,000,000 96 78,093,750 362,906,250 441,000,000 133,218,750 307,781,250
Công trình lắp đặt dây chuyền trong xưởng 6 HĐKT 20200506 01/08/2020 645,454,545 96 114,299,245 531,155,300 645,454,545 194,981,065 450,473,480
Quạt công nghiệp Hengzheng Tong được thiết kế để làm mát nhà xưởng, không có lưới bảo vệ, với thông số kỹ thuật 380V, 2.35A, 1.5KW Model HT5.1/D24 có kích thước 7.2*7.2*2.2m và được sản xuất mới 100% vào ngày 01/09/2020 Sản phẩm bao gồm các bộ phận như máy chủ, cánh quạt, ống nổ và ống mạ kẽm, mang lại hiệu suất làm mát hiệu quả cho không gian công nghiệp.
CT lắp đặt âm thanh NX ADAC 07/2020-4 01/10/2020 102,000,000 60 25,500,000 76,500,000 102,000,000 45,900,000 56,100,000
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Giảm Cuối kỳ Hao mòn lũy kế đầu kỳ Tăng Giảm Hao mòn lũy kế cuối kỳ
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