KIM TON NH NC -------S: 04/2012/Q-KTNN

CNG HA X HI CH NGHA VIT NAM c lp - T do - Hnh phc --------------H Ni, ngy 06 thng 04 nm 2012 QUYT NH

BAN HNH QUY TRNH KIM TON DOANH NGHIP TNG KIM TON NH NC Cn c Lut Ngn sch nh nc; Cn c Lut Kim ton nh nc; Cn c Lut Doanh nghip nm 2005; Cn c Lut Ban hnh vn bn quy phm php lut nm 2008; Cn c Quyt nh s 04/2007/Q-KTNN ngy 02/8/2007 ca Tng Kim ton Nh nc ban hnh Quy trnh kim ton ca Kim ton Nh nc; Theo ngh ca Kim ton trng KTNN chuyn ngnh VI, V trng V Php ch v V trng V Ch v Kim sot cht lng kim ton, QUYT NH: iu 1. Ban hnh km theo Quyt nh ny Quy trnh kim ton doanh nghip. iu 2. Quyt nh ny c hiu lc thi hnh sau 45 ngy, k t ngy k v thay th Quyt nh s 02/2010/Q-KTNN ngy 27/01/2010 ca Tng Kim ton Nh nc ban hnh Quy trnh kim ton Doanh nghip nh nc. iu 3. Th trng cc n v trc thuc Kim ton Nh nc, cc t chc v c nhn c lin quan chu trch nhim thi hnh Quyt nh ny./. TNG KIM TON NH NC Ni nhn:
- Ban B th Trung ng ng; - U ban Thng v Quc hi; - Vn phng TW v cc Ban ca ng; - Th tng Chnh ph; - Vn phng Ch tch nc; VP Quc hi; VP Chnh ph; - Hi ng dn tc, cc y ban ca Quc hi; cc Ban ca y ban Thng v Quc hi; - Cc b, c quan ngang b, c quan thuc Chnh ph; - HND, UBND cc tnh, thnh ph trc thuc TW; - VKSND ti cao, TAND ti cao; - Cc c quan TW ca cc on th; - Cc Tp on kinh t, Tng cng ty 91; - Cc Kim tra VBQPPL - B T php; - Cng bo; - Lnh o KTNN; cc n v trc thuc KTNN; - Lu: VT.

inh Tin Dng

QUY TRNH KIM TON DOANH NGHIP (Ban hnh km theo Quyt nh s 04 /2012/Q-KTNN ngy 06 thng 04 nm 2012 ca Tng Kim ton Nh nc) Chng I NHNG QUY NH CHUNG iu 1. Phm vi iu chnh, i tng p dng 1. Quy trnh kim ton doanh nghip quy nh trnh t, ni dung, th tc tin hnh cc cng vic ca cuc kim ton doanh nghip, bao gm cc bc: a) Chun b kim ton; b) Thc hin kim ton; c) Lp v gi bo co kim ton; d) Kim tra vic thc hin kt lun, kin ngh kim ton. 2. Quy trnh ny p dng cho cc cuc kim ton doanh nghip do Kim ton Nh nc thc hin v cc doanh nghip c cc c quan Nh nc c thm quyn ngh Kim ton Nh nc thc hin kim ton. i vi doanh nghip l ngn hng thng mi nh nc, t chc ti chnh, tn dng Nh nc p dng Quy trnh kim ton Cc t chc ti chnh, ngn hng ca Kim ton Nh nc. i vi cc doanh nghip cng ch, doanh nghip hot ng trong lnh vc an ninh, quc phng v lnh vc khc c th hng NSNN, th ring phn NSNN cp cho cc doanh nghip ny vic thc hin kim ton theo Quy trnh kim ton NSNN ca Kim ton Nh nc. i vi cc doanh nghip c lin quan n quyt ton vn u t thc hin ca d n u t xy dng vic thc hin theo kim ton theo Quy trnh kim ton D n u t ca Kim ton Nh nc. iu 2. Yu cu i vi on kim ton v thnh vin on kim ton doanh nghip 1. Khi thc hin kim ton doanh nghip, on kim ton, Kim ton vin v cc thnh vin khc ca on kim ton phi tun th cc yu cu quy nh ti Mc 3 Chng I Quy trnh kim ton ca Kim ton Nh nc ban hnh km theo Quyt nh s 04/2007/Q-KTNN ngy 02/8/2007 ca Tng Kim Nh nc v cc quy nh ti Quy trnh ny. 2. Cc thng tin v ni dung kim ton, kt qu thu thp thng tin khi thc hin kim ton, kt qu kim ton phi c cc thnh vin on kim ton ghi chp y , trung thc, kp thi theo H thng mu biu, h s kim ton ca Kim ton Nh nc. H s kim ton c sp xp theo trnh t thi gian pht sinh cng vic, ph hp vi nhim v phn cng v thi gian thc hin hot ng kim ton phn nh trn k hoch kim ton ca t v on kim ton. 3. Vic ghi chp phi p ng cc yu cu sau y: a) Ni dung ghi chp: - Ni dung kim ton thc hin; mc tiu; phm vi; thi gian; kt qu kim ton v cc tham chiu; - Ghi chp cc vn trng yu; - Ghi chp cc hp ng quan trng; - Ghi chp cc hng mc, ni dung c kim tra.

b) Cc yu cu c bit khi ghi chp - Tun th quy trnh kim ton v cc quy nh khc v chuyn mn, nghip v ca Kim ton Nh nc; Ghi chp mt ln v ghi chp b sung. c) H thng tham chiu L h thng gip kt ni cc ghi chp, bng chng kim ton khc nhau mt cch khoa hc v thng nht nhm tng cht lng ca vic ghi chp kim ton v h tr cho qu trnh r sot, kim tra cht lng kim ton. iu 3. Loi hnh kim ton Quy trnh ny p dng cho cuc kim ton BCTC, cuc kim ton lng ghp gia kim ton BCTC vi kim ton tun th v kim ton hot ng. Quy trnh ny quy nh nhng bc cng vic thc hin kim ton chung nht, c tnh nguyn tc. i vi cc loi hnh doanh nghip khc nhau nh doanh nghip cng nghip, doanh nghip khai khong, doanh nghip nng lm, doanh nghip thng mi v.vth ty theo tng loi hnh p dng cho ph hp. iu 4. Gii thch t ng 1. Doanh nghip c Kim ton Nh nc thc hin kim ton c hiu l cc doanh nghip trong Nh nc chim c phn, vn gp chi phi hoc c quyn kim sot v cc doanh nghip khc do cc c quan c thm quyn ngh Kim ton Nh nc thc hin kim ton. 2. Bo co ti chnh doanh nghip gm: Bo co ti chnh ca tng doanh nghip lp theo phng php gi gc; bo co ti chnh tng hp ca tng cng ty; bo co ti chnh hp nht lp theo phng php vn ch s hu ca cng ty m - tp on. Chng II CHUN B KIM TON Mc 1. KHO ST, THU THP THNG TIN V DOANH NGHIP C KIM TON iu 6. Thng tin cn kho st, thu thp 1. Thng tin v hot ng v lnh vc kinh doanh ca doanh nghip; thng tin c th cn thu thp thc hin theo Quy trnh kim ton ca Kim ton Nh nc. 2. Thng tin v tnh hnh ti chnh v thng tin c lin quan khc thc hin theo Quy trnh kim ton ca Kim ton Nh nc. 3. Thng tin phc v kim ton tun th, kim ton hot ng: a) Thng tin c bn lin quan n h thng vn bn php lut, ni quy, quy ch m n v c kim ton phi thc hin phc v cho cng tc kim ton tun th nh: Lut Doanh nghip, Lut t ai, cc vn bn php lut thu, ti chnh k ton...p dng chung cho cc doanh nghip; Lut Du kh, Lut in lc..., chin lc pht trin, k hoch sp xp i mi doanh nghip, chng trnh thc hin cc ngh quyt ca Quc hi, Chnh ph...; b) Thng tin ch yu lin quan n hot ng ca doanh nghip c th s dng cho vic kim tra, nh gi tnh kinh t, hiu lc v hiu qu trong qun l v s dng vn v ti sn nh nc ti doanh nghip nh: Chin lc, k hoch, mc tiu cn t c; kt qu hot ng SXKD, so snh vi nm trc; c cu ca kt qu SXKD...;

4. Thng tin v h thng kim sot ni b thc hin theo Quy trnh kim ton ca Kim ton Nh nc. iu 7. Phng php thu thp thng tin 1. Phng php thu thp thng tin c th thc hin theo Quy trnh kim ton ca Kim ton Nh nc. 2. Kim ton vin phi nghin cu v thu thp cc ti liu lu tr ca Kim ton Nh nc lin quan n n v c kim ton v thu thp, b sung cc thng tin cho ph hp mc tiu v ni dung kim ton. Mc 2. PHN TCH , NH GI V X L THNG TIN iu 8. Mc ch phn tch, nh gi 1. Phn tch cc thng tin thu thp c nh gi thc trng t chc, qun l, iu hnh sn xut kinh doanh ca doanh nghip c kim ton, theo phn tch, nh gi hiu lc ca h thng kim sot ni b ca n v. 2. Phn tch thng tin xc nh c cc kha cnh trng yu kim ton; d kin mc ri ro tim tng, ri ro kim sot la chn mc ri ro pht hin ph hp. 3. Phn tch, nh gi v x l thng tin d kin sp xp nhn s, b tr thi gian kim ton, la chn phng php kim ton v mu kim ton ph hp,...khi xy dng k hoch kim ton nhm p ng mc tiu, ni dung kim ton xc nh, ng thi m bo tit kim chi ph, thi gian v nhn lc cho cuc kim ton. iu 9. nh gi H thng kim sot ni b 1. nh gi h thng kim sot ni b ca n v c kim ton thc hin theo Quy trnh kim ton ca Kim ton Nh nc. Nhng ni dung chnh trong nghin cu, nh gi h thng kim sot ni b gm: a) Nghin cu, nh gi v mi trng kim sot; h thng k ton v thng tin kinh t; cc th tc kim sot i vi cc hot ng ca n v. b) Thu thp cc thng tin t cc ti liu, t cc nhn vin qun l v quan st trc tip cc hot ng ca cc b phn trong n v nh gi hiu qu, hiu lc ca h thng kim sot ni b ca n v. c) Phn tch, nh gi nhng mt mnh, mt yu trong h thng kim sot ni b ca n v xc nh nhng b phn, nhng ni dung trng yu cn kim ton v xc nh ri ro kim sot. 2. Thc hin nghin cu, nh gi theo cc ni dung trn, b phn lp k hoch kim ton phi rt ra nhn xt, nh gi v h thng kim sot ni b theo cc yu t cu thnh nn h thng kim sot ni b: a) Mi trng kim sot chung: H thng vn bn php quy, cc quy ch quy trnh qun l c y v hiu lc khng. Nng lc ca lnh o n v v b my qun l, iu hnh c m bo yu cu qun l hay khng. b) Cc th tc kim sot c c t ra v c tun th nghim tc khng. c) B my thc hin chc nng kim sot c lp (kim ton, thanh tra ni b) c c t chc v hot ng hiu qu hay khng. d) Nhng mt mnh, mt yu ca h thng kim sot ni b s nh hng nh th no n vic lp k hoch kim ton.

3. Trng hp kim ton bo co ti chnh hp nht ca tp on, bo co ti chnh tng hp ca tng cng ty, phi xem xt thm cc quan h, c ch kim sot ca cc cng ty con, cng ty lin doanh, lin kt, cc cng ty thuc v trc thuc. Mc 3. XC NH TRNG TM, TRNG YU V RI RO KIM TON iu 10. Trng tm kim ton Trn c s mc tiu, ni dung kim ton i vi lnh vc doanh nghip theo hng dn ca Kim ton Nh nc, sau khi phn tch, nh gi thc trng qun l v hiu lc ca h thng kim sot ni b, cn c vo mc tiu kim ton ca Kim ton Nh nc hng nm b phn lp k hoch kim ton phi xc nh nhng mc tiu, ni dung trng tm ca cuc kim ton, gn vi thc t hot ng ca doanh nghip. iu 11. Trng yu kim ton 1. Tun th chun mc kim ton v tnh trng yu, kim ton vin cn a ra cc xt on v trng yu da trn: a) Mi quan h gia trng yu v mc ri ro kim ton; b) Cc nh gi v mt nh tnh. Kim ton vin cn da trn cc thng tin thu thp c v t kinh nghim ngh nghip nh gi mi quan h gia trng yu v mc ri ro kim ton i vi tng khon mc trong bo co ti chnh khi xc nh bn cht, thi gian v phm vi ca cc th tc kim ton cn thc hin. 2. xc nh trng yu kim ton, kim ton vin da trn s hiu bit v doanh nghip v cc quy nh ca lut php, mc nhy cm cng nh gi tr c th ca tng khon mc trn bo co ti chnh. Mc nhy cm bao hm cc vn ch yu sau: a) Vic tun th cc quy nh ca c quan c thm quyn; b) Cc mi quan tm ca cc c quan Nh nc c thm quyn trong qun l v iu hnh nn kinh t; c) Cc vn m d lun x hi quan tm (nu c). 3. Cn lu l trong giai on chun b kim ton phi xc lp mc trng yu. Khi chun b kt thc hot ng kim ton, mc trng yu c th phi iu chnh li theo cc ch tiu thc t c xc nh. Ngoi ra, ngay t giai on chun b kim ton, kim ton vin c th ch ng xc lp mt mc trng yu thp hn mc d tnh tng kh nng pht hin sai lch trn bo co ti chnh v gim ri ro kim ton. iu 12. Ri ro kim ton 1. Vic nh gi ri ro kim ton cn c thc hin mt cch lin tc trong tt c cc bc ca quy trnh kim ton. Tuy nhin bc chun b kim ton ch tin hnh nh gi mc tng th xc nh cc vn cn lu v cch thc x l cho cc bc tip theo ca quy trnh. 2. Trn c s cc ti liu, thng tin thu thp c, kim ton vin cn a ra cc xt on s b v mc ca tng loi ri ro (cao, trung bnh, thp) do cc nguyn nhn sau: a) Do ngnh ngh v tnh cht hot ng kinh doanh ca doanh nghip to ra cc c hi xy ra gian ln, sai st. b) Do tp qun vn ha hay thi quen ng x lm sai lch cch nhn nhn v gian ln cho rng chng ch l bnh thng hoc ging nh cc sai st khng ng k;

c) Do h thng kim sot ni b yu (yu t quy trnh hoc con ngi) lin quan n cc hot ng kinh doanh d b gian ln m kh pht hin c; d) Do ch ch quan ca lnh o doanh nghip nhm t mt mc tiu no do p lc ca hot ng kinh doanh hoc d lun trong doanh nghip v ca x hi. ) Do quy m, ln ca tp on, tng cng ty, s lng cc cng ty con, cc doanh nghip thuc v trc thuc. 3. Da trn s phn tch cc xt on trn, kim ton vin cn a ra cc th tc phn tch v th tc kim ton cn thit xem xt v ri ro kim ton. Trn c s hng dn cc bin php x l trong tng trng hp c th, qu trnh xem xt ny phi c thc hin ph hp vi mc tiu, phm vi v cp ca tng cuc kim ton. Mc 4. LP K HOCH KIM TON CA ON KIM TON iu 13. Lp k hoch kim ton ca on kim ton Trn c s kho st thu thp v nh gi thng tin v h thng kim sot ni b, thng tin v ti chnh v cc thng tin khc ca doanh nghip lp k hoch kim ton. Bc cng vic lp k hoch kim ton thc hin theo quy nh ti Mc 5 Chng II Quy trnh kim ton ca Kim ton Nh nc; cc quy nh ti Quy trnh lp, xt duyt v ban hnh K hoch kim ton v H thng mu biu, h s kim ton ca Kim ton Nh nc. iu 14. Ph duyt k hoch Trnh t cc bc tin hnh vic ph duyt k hoch kim ton c thc hin theo hng dn ti Mc 6 v Mc 7 Chng II Quy trnh kim ton ca Kim ton Nh nc ban hnh km theo Quyt nh s 04/2007/Q-KTNN ngy 02/8/2007 ca Tng Kim ton Nh nc, cc quy nh ti Quy trnh lp, xt duyt v ban hnh K hoch kim ton ca Kim ton Nh nc v cc quy nh hin hnh ca Kim ton Nh nc. Chng III THC HIN KIM TON iu 15. Nghin cu, nh gi cc thng tin v n v Thc hin thu thp thng tin, x l thng tin nh Mc 1, Mc 2 ca Chng II, Quy trnh ny; mc phn tch, nh gi chi tit hn, c th hn trong phm vi mt doanh nghip c th. iu 16. Lp v xt duyt k hoch kim ton chi tit 1. Lp k hoch kim ton chi tit: Trn c s kt qu nghin cu, nh gi h thng kim sot ni b, cc thng tin ti chnh v cc thng tin c lin quan, xc nh c cc trng yu kim ton, nh gi mc ri ro; cn c vo k hoch kim ton tng th ca on kim ton, T trng xy dng k hoch kim ton chi tit theo Chun mc s 07 - Lp k hoch kim ton trong H thng Chun mc Kim ton Nh nc ban hnh km theo Quyt nh s 06/2010/Q-KTNN ngy 09/11/2010 ca Tng Kim ton Nh nc. Ni dung v cc ch tiu ca K hoch kim ton chi tit thc hin theo mu K hoch kim ton chi tit trong H thng mu biu, h s kim ton ca Kim ton Nh nc. 2. Xt duyt k hoch kim ton chi tit: a) T trng trnh Trng on xem xt, ph duyt k hoch kim ton chi tit. Trng on cn c vo K hoch kim ton ca cuc kim ton, cc thng tin thu thp c v n v

c kim ton... kim tra; yu cu T trng b sung, sa i, hon chnh v ph duyt K hoch kim ton chi tit. b) K hoch kim ton chi tit c th c xem xt, iu chnh trong cc trng hp xt thy cn thit; vic iu chnh k hoch kim ton chi tit do T trng ngh vi Trng on bng vn bn v ch c thc hin khi c Trng on ph duyt. iu 17. Kim ton bo co ti chnh 1. Kim ton s d u nm: c thc hin trn c s hng dn ti Chun mc s 17 Kim ton s d u k trong H thng Chun mc Kim ton Nh nc ban hnh km theo Quyt nh s 06/2010/Q-KTNN ngy 09/11/2010 ca Tng Kim ton Nh nc. Cc ni dung c bn ca kim ton s d u k nh sau: a) Kim ton vic chuyn cc s d cui k ca nin trc sang s d u k ca nin kim ton. b) Kim ton nh gi s ph hp trong p dng chnh sch k ton gia hai k k ton; c) Cc giao dch ca nm trc nh hng n nm nay, c bit ch giao dch cui nin trc c tc ng trng yu n thng tin bo co ti chnh nin kim ton. 2. Kim ton i vi cc khon mc trn bo co ti chnh. Th tc kim ton cc khon mc ch yu trn bo co ti chnh doanh nghip thc hin theo Ph lc 01 km theo Quy trnh ny. iu 18. Kim ton tnh tun th cc quy nh php lut v cc quy nh khc 1. Kim ton tnh tun th cc quy nh ca php lut: Sau khi thc hin cc th tc kim ton c bn (phn tch, kim sot chi tit...), kim ton vin cn xem xt quy nh php l v cc quy ch, quy nh ni b nh gi tnh tun th trong vic chp hnh php lut, ni quy quy ch ca n v c kim ton. Kim ton tnh tun th gm 3 ni dung: a) Tun th lut php ni chung; b) Tun th cc quy nh c th lin quan n ngnh ngh SXKD ca n v c kim ton; c) Tun th cc quy ch, quy nh ni b. 2. Cc th tc kim ton c th p dng: a) i chiu, xc minh lm r: + Mi trng php l m doanh nghip ang hot ng; + Cc bin php ban lnh o s dng m bo khng c cc vi phm; + Cc hot ng nghip v, giao dch ca n v c m bo tun th cc quy nh php lut v cc quy nh khc c lin quan. b) nh gi (kim tra): + Lp danh sch cc ti liu, h s kim tra; + Kim tra cc h s, ti liu v cc hot ng, giao dch ca n v; + Cc th tc khc. iu 19. Kim ton nh gi tnh kinh t, hiu qu, hiu lc ca doanh nghip 1. C s xc nh mc tiu, ni dung, phng php, tiu ch kim ton nh gi tnh kinh t, hiu qu v hiu lc hot ng ca doanh nghip khi lp k hoch kim ton:

a) C s xc nh: Mc tiu, ni dung kim ton ch yu hng nm ca Kim ton Nh nc; b) Yu cu: Ni dung, mc tiu phng php, tiu ch kim ton nh gi tnh kinh t, hiu qu v hiu lc hot ng ca doanh nghip c xc nh khi xy dng k hoch kim ton tng qut cho tng cuc kim ton (k hoch ring hoc lng ghp vi k hoch kim ton BCTC, kim ton chuyn ty thuc vo yu cu tng cuc kim ton) v gn vi thc t hot ng ca doanh nghip nhng phi m bo ph hp vi mc tiu, ni dung, phng php, tiu ch kim ton chung theo nh hng ca Kim ton Nh nc v k hoch kim ton tng qut. 2. Tiu ch thc hin kim ton nh gi tnh kinh t, hiu qu v hiu lc: a) Tiu ch kim ton nh gi tnh kinh t, hiu qu v hiu lc ca tng cuc kim ton cn c xc nh c th, nhm gn vi mc tiu, ni dung xc nh, ng thi m bo yu t ph hp vi thc tin hot ng ca i tng c kim ton; b) Khi xc nh tiu ch phi m bo cc yu cu v tnh khoa hc, ph hp vi quy nh ca Nh nc i vi doanh nghip, ph hp vi thng l c tha nhn nh gi, kt lun kim ton thuyt phc, gn vi thc t, hp l v c tnh kh thi. 3. Mt s tiu ch c bn khi tin hnh cng vic kim ton nh gi tnh kinh t, hiu qu v hiu lc nh sau: a) Tiu ch nh gi hiu qu hot ng kinh doanh ca doanh nghip; b) Tiu ch nh gi kh nng bo ton, pht trin v s dng ng mc ch ngun vn ch s hu; c) Tiu ch nh gi hiu qu qun tr doanh nghip; d) Tiu ch nh gi tnh hiu qu, hiu lc trong thc hin ch trng ca nh nc theo quy nh ca php lut; trong thc hin k hoch, chin lc ca doanh nghip c kim ton. Mt s nh hng, gi xy dng tiu ch nh gi tnh kinh t, hiu qu v hiu lc hot ng ca doanh nghip c trnh by ti Ph lc s 02 km theo Quy trnh ny. iu 20. Ghi chp giy t lm vic v lp bin bn xc nhn bng chng kim ton 1. Cn c k hoch kim ton chi tit c duyt v nhim v c giao, Kim ton vin s dng cc phng php kim ton thc hin kim ton tng ni dung, khon mc nhm thu thp v nh gi cc bng chng kim ton. 2. Trong qu trnh thc hin kim ton, Kim ton vin phi vn dng hp l cc phng php kim ton, kin thc v kinh nghim kim ton; thc hin cc thm quyn theo quy nh ca php lut tin hnh kim ton cc phn vic c phn cng. 3. Kim ton vin tp hp cc bng chng kim ton, cc pht hin kim ton, tng hp kt qu kim ton, a ra cc nhn xt, nh gi, kt lun, kin ngh v nhng ni dung kim ton; d tho bin bn xc nhn s liu v tnh hnh kim ton v bo co T trng T kim ton trc khi tip thu kin gii trnh ca n v c kim ton. iu 21. T trng T kim ton kim tra, sot xt T trng T kim ton kim tra, sot xt li cc ni dung kim ton m Kim ton vin thc hin, cc trng yu v ri ro kim ton, so snh vi k hoch kim ton chi tit. Kim tra cc bng chng kim ton m Kim ton vin thu thp c, kt qu kim ton v cc kin ca Kim ton vin; nh gi mc cng vic Kim ton vin thc hin; yu cu Kim ton vin thc hin cc th tc, ni dung kim ton b sung, thu thp bng chng kim ton mi.

iu 22. Tng hp kt qu kim ton Tng hp kt qu kim ton, trao i v tip thu kin gii trnh ca n v c kim ton; cng c cc bng chng, kt lun kim ton; thng nht v k bin bn xc nhn s liu v tnh hnh kim ton vi ngi c trch nhim lin quan n phn vic kim ton ca n v c kim ton. iu 23. Cc th tc kim ton khc 1. Mt s th tc kim ton khc c th tin hnh trong qu trnh kim ton m khng lin quan n quy trnh kim ton c th no, c th thc hin thm cc th tc sau vo chng trnh kim ton: a) Xem xt cc v kin tng, tranh chp: Kim ton vin cn r sot cc v kin tng v tranh chp ang tn ng hoc c th pht sinh v xem xt nh hng ca n n cc bo co ti chnh ca n v. Mt s phng php c th p dng nh: Xem xt th t lin h vi lut s, xem xt cc chi ph php l,; b) nh gi yu cu bi thng: Kim ton vin cn r sot v nh gi cc yu cu i bi thng v nh hng ca n ti cc bo co ti chnh; c) Xem xt, r sot bin bn cc cuc hp ca Hi ng qun tr, ban gim c v c ng; d) Nguyn tc hot ng lin tc: Trong qu trnh lp k hoch v tin hnh kim ton, kim ton vin cn xem xt gi nh rng doanh nghip s tip tc hot ng lin tc trong tng lai hoc t ra khng b ph sn trong tng lai gn c th xc nh c v khng c nh cng nh khng bt buc phi gii th, ngng kinh doanh hoc phi tm s bo m ca bn ch n theo lut nh. 2. Ti sn v ngun vn c ghi nhn trn c s doanh nghip c kh nng thc hin quyn v ngha v trong iu kin kinh doanh bnh thng: a) Cc bn lin quan: Giao dch vi cc bn lin quan thng b nghi ng bt bnh thng. Kim ton vin cn c bit ch n cc giao dch vi cc bn lin quan, nh: giao dch gia cng ty m vi cng ty con, giao dch c lin quan n ngi thn ca cc lnh o doanh nghip, cc doanh nghip m cc lnh o doanh nghip c gp vn,; b) Xem xt cc s kin pht sinh sau ngy lp bo co ti chnh: S kin pht sinh sau ngy lp bo co ti chnh l cc s kin gy kh khn hay to thun li cho doanh nghip xy ra sau ngy lp bo co v trc ngy a ra kin kim ton ca kim ton vin. S kin sau ngy lp bo co ti chnh cng c th tnh n cc s kin xy ra sau ngy bo co kim ton. iu 24. Xc nh v gii quyt cc vn trng yu 1. Xc nh vn trng yu: Sau khi thc hin xong cc cc th tc kim ton cc khon mc bo co ti chnh, vic tun th cc quy nh php lut, hiu qu hot ng ca doanh nghip, kim ton vin, T trng T kim ton, Trng on kim ton phi xem xt cc vn trng yu ca cuc kim ton. Vic xem xt ny l c s a ra cc nh gi, kt lun khi lp bo co kim ton. Ni dung xc nh trng yu kim ton thc hin theo hng dn ti iu 11, Chng II ca Quy trnh ny. a) Vn c coi l trng yu hay khng ph thuc vo mt s yu t nh quy m, ni dung, tnh cht ca vn ,m do kim ton vin t xt on da trn c s chun mc kim ton v tnh trng yu v hng dn xc nh trng yu kim ton ti iu 11, Chng II ca Quy trnh ny.

b) Cc vn trng yu cn phi tun th tnh bo mt trc khi cng khai cc thng tin lin quan n vn trng yu theo quy nh ca Kim ton Nh nc v cc quy nh ca php lut. 2. Ghi chp cc vn trng yu: Cc vn trng yu cn c ghi chp chi tit v y k c cc kin bt ng ca cc thnh vin trong t kim ton. Cc vn c th c ghi chp lin quan n mt vn c th bao gm: a) M t vn ; b) nh hng ca vn ; c) Cc bc kim ton thc hin x l vn ; d) Cc bng chng b sung m kim ton vin c c; ) Kt qu tham vn vi cc bn khc (v d: lut s, kin trc s, nhng ngi c kinh nghim trong cc lnh vc khc); e) Kt lun cui cng ca t kim ton hoc on kim ton v c s a ra kt lun; g) kin ca T trng t kim ton v Trng on kim ton. 3. nh gi v gii quyt cc vn trng yu: a) Tng hp v nh gi cc pht hin trong qu trnh kim ton trn cc kha cnh: Mc trng yu, cc nh hng ca cc vn trng yu i vi cc bo co ti chnh, bo co kim ton v nhng vn c lin quan khc; b) Xem xt cc vn trng yu trong mt tng th m bo khng b st cc vn quan trng; c) Tng hp cc vn trng yu, m t vn , nh hng v cc xut; d) Cc sai phm c lin quan n tnh trng yu cn c bo co kp thi n T trng t kim ton v Trng on kim ton m bo vn c gii quyt cn trng, hp l v tha ng. iu 25. Lp v gi bo co kim ton ca T kim ton 1. Lp Bo co kim ton ca T kim ton. 2. Bo v kt qu kim ton c ghi trong Bo co kim ton trc Trng on. 3. T chc thng bo kt qu kim ton vi n v c kim ton v hon thin Bo co kim ton ca T kim ton. iu 26. Hon tt th tc kim ton 1. Yu cu: a) Bo co ti chnh tng th phi hp l da trn kt qu kim ton, hot ng chnh ca doanh nghip v hiu bit ca kim ton vin v doanh nghip v lnh vc kinh doanh ca doanh nghip; b) Tt c nhng khc bit v khon mc bt thng phi c gii thch y ; c) Cc s kin pht sinh sau ngy lp bo co ti chnh c xem xt. 2. Cc th tc kt thc giai on kim ton: a) Th tc cui cng: Nu kim ton vin nhn thy cha tha mn v kt qu kim ton cc khon mc bo co ti chnh, cc hot ng ca doanh nghip hoc kt qu kim ton cha m bo tnh logic, cha thng nht th T trng t kim ton, Trng on kim ton thc

hin cc th tc phn tch. Da vo cc t sut, cc cn i, cc ch tiu trn bo co ti chnh tm ra cc sai lch bt thng; b) Cp nht thng tin v: + Kt qu r sot; + Nhng thng tin c bo co ra bn ngoi do doanh nghip lp; + Kt qu nhng s kin khng chc chn hoc cc khon n tim tng ti ngy lp bng cn i k ton; + Kt qu ca cc th tc lin quan ti s kin pht sinh sau ngy lp bo co ti chnh ca doanh nghip. c) Xem xt nhng thay i trong cc ni dung ch yu sau: + Cc hp ng vi ngn hng; + n v tin t v li sut; + Cc th trng ch yu; + Cc sn phm, khch hng v nh cung cp ch yu; + Qun l hoc nhn vin ch cht; + Quy nh hoc chnh sch ca c quan Nh nc c thm quyn. d) Tin hnh trao i vi doanh nghip c kim ton v nhng ni dung lin quan n vic hon tt th tc kim ton. iu 27. H s kim ton 1. H s kim ton l cc ti liu do kim ton vin lp, thu thp, phn loi, s dng v lu tr. Ti liu trong h s kim ton c th hin trn giy, trn phim, nh, trn phng tin tin hc hay bt k phng tin lu tr no khc theo quy nh ca php lut hin hnh. 2. Phn loi: H s kim ton c phn loi theo Quy nh danh mc h s kim ton; ch bo lu, bo qun, khai thc v tiu hy h s ban hnh km theo Quyt nh s 05/2008/Q-KTNN ngy 01/04/2008 ca Tng KTNN. Thng thng h s mt cuc kim ton bao gm: a) Cc ti liu thuc Danh mc h s kim ton ca mt cuc kim ton theo Quy nh Danh mc h s kim ton ca Kim ton Nh nc; b) Cc Kim ton Nh nc chuyn ngnh v khu vc chu trch nhim lu tr cc ti liu khc do kim ton vin thu thp trong qu trnh kho st v thc hin kim ton, nh: Giy php thnh lp; ng k thu; Thng tin v sn phm ca doanh nghip, t chc b my; H thng kim sot ni b(cc thng tin kho st v thu thp theo Mc 1, Chng II khi thc hin chun b kim ton). 3. Lu tr h s kim ton: Theo qui nh hin hnh ca Kim ton Nh nc. iu 28. R sot cng vic kim ton 1. Cng vic kim ton phi c r sot bi chnh kim ton vin, t trng t kim ton v Trng on kim ton hoc ngi c phn cng: a) R sot cng vic kim ton v ghi chp kim ton: Ngi r sot thc hin vic r sot h s kim ton; kt thc r sot, ngi r sot phi lit k ni dung r sot v k vo giy t lm vic;

b) R sot v ph duyt cc kt lun: Trc khi kt thc kim ton ti doanh nghip c kim ton, ngi r sot phi m bo rng cc bng chng kim ton c thu thp y v ph hp; trc khi pht hnh bo co kim ton, ngi r sot phi bo m tnh ng b, thng nht, logic gia cc ti liu kim ton v c lu tr y theo quy nh hin hnh ca Kim ton Nh nc. Chng IV LP, PHT HNH BO CO KIM TON V KIM TRA THC HIN KT LUN, KIN NGH KIM TON iu 29. Bo co kim ton 1. Bo co kim ton gm 2 loi: Bo co kim ton ca on kim ton v Bo co kim ton ca T kim ton. 2. Trnh t, th tc lp Bo co kim ton ca on kim ton thc hin theo Quy nh trnh t lp, thm nh, xt duyt v pht hnh Bo co kim ton ca Kim ton Nh nc ban hnh km theo Quyt nh s 03/2008/Q-KTNN ngy 26/02/2008 ca Tng Kim ton Nh nc. iu 30. Ni dung c bn ca Bo co kim ton 1. Khi qut v tnh hnh cuc kim ton, gm: Mc tiu, ni dung kim ton; phm vi v i tng kim ton; cn c kim ton; tm tt qu trnh t chc thc hin cuc kim ton: cc n v hoc b phn c kim ton, thi gian v a im kim ton, phng php t chc thc hin kim ton. 2. Tng hp kt qu kim ton gm: Tng hp cc pht hin kim ton; phn tch cc nguyn nhn dn n kt qu hot ng sai lch so vi tiu chun (pht hin kim ton); nh ga nhng hu qu (lng ha) do nhng hot ng sai lch so vi tiu chun gy ra; Vic chp hnh php lut, chnh sch, ch ti chnh, k ton v qun l, s dng vn, tin, ti sn Nh nc v cc ngun lc khc (nhn lc, vt lc); nh gi tnh kinh t, hiu lc, hiu qu trong qun l, s dng vn, tin, ti sn Nh nc v cc ngun lc khc (nhn lc, vt lc). 3. Kin ngh kim ton. iu 31. Hnh thc Bo co kim ton Bo co kim ton cn th hin y cc thng tin sau: Tn v a ch ca c quan Kim ton Nh nc; s hiu bo co; tiu bo co; ngi v n v nhn bo co; ni dung bo co; thi gian kt thc kim ton v thi im pht hnh bo co; ch k, tn ca T trng T kim ton (i vi Bo co kim ton ca T kim ton) hoc Trng on kim ton (i vi Bo co kim ton ca on kim ton) v Th trng c quan, du ca c quan Kim ton Nh nc chu trch nhim pht hnh bo co. iu 32. Kim tra vic thc hin kt lun, kin ngh kim ton Thc hin theo quy nh ti khon 2 iu 57 Lut Kim ton nh nc v Chng V Quy trnh kim ton ca Kim ton Nh nc ban hnh km theo Quyt nh s 04/2007/QKTNN ngy 02/8/2007 ca Tng Kim Nh nc v quy nh ti Quy trnh thm nh v kim tra thc hin kt lun, kin ngh ca Kim ton Nh nc.

PH LC 01 HNG DN NI DUNG TH TC KIM TON CC KHON MC CH YU CA BO CO TI CHNH DOANH NGHIP I. Phm vi, c s dn liu v ri ro cc khon mc ch yu 1.1 Phm vi Kim ton cc khon mc ch yu trn BCTC nh ti sn, n phi tr, ngun vn, doanh thu, thu nhp, gi vn, chi ph, thuv gi thnh sn xut. 1.2 C s dn liu v ri ro kim ton - Tnh hin hu: s d cc khon mc ghi nhn c th khng tn ti; - Tnh y : cc khon mc c th khng c ghi chp y . - Tnh chnh xc: cc khon mc khng c ghi nhn mt cch chnh xc; - Tnh ng k: Cc khon mc khng c ghi nhn ng k k ton; - nh gi: Cc khon mc c th khng c nh gi ng. Cc khon mc c th c nh gi cao hn gi tr thun c th thc hin c; - Phn loi, trnh by: Cc khon mc c th khng c phn loi v trnh by hp l trn BCTC. - Quyn v ngha v: doanh nghip c th khng s hu hoc khng c quyn kim sot; II. Cc th tc kim ton c th mt s khon mc ch yu 2.1 Kim ton cc khon u t ti chnh 2.1.1. nh gi h thng kim sot ni b - nh gi vic i chiu gia cc bo co chi tit, bo co tng hp; - nh gi vic ph duyt cc Bin bn nh gi cc khon u t. 2.1.2. Th tc phn tch - Phn tch, so snh gia gi tr danh ngha v gi tr ghi s. - Phn tch mi quan h gia thu nhp t hot ng u t vi gi tr cc khon u t. 2.1.3. Th tc kim sot chi tit - Kim tra, xem xt s trnh by v phn loi ca cc khon u t. - Kim tra, xem xt quyn s hu i vi cc khon u t; - Kim tra vic nh gi i vi cc khon u t. Kim ton vin cn nh gi ring v cc khon u t c c s so snh. - Kim tra thm quyn ph duyt cc khon u t; - Kim tra vic trch lp d phng gim gi cho tng khon u t. - Phn tch, nh gi c cu (lnh vc, ngnh ngh, t l vn gp); - nh gi hiu qu ca cc khon u t; - nh gi vic thoi vn u t; - Kim tra chi tit h s, trnh t, th tc ca qu trnh u t; - Mt s lu khc khi kim ton cc khon u t ti chnh:

+ u t ti chnh phi ph hp vi chin lc, quy hoch, k hoch pht trin ca doanh nghip. + u t ti chnh phi m bo nguyn tc hiu qu, bo ton v pht trin vn, tng thu nhp; + S dng vn u t vo cc hot ng trong cc lnh vc thuc ngnh ngh kinh doanh chnh. + Tng mc u t ra ngoi doanh nghip khng c vt qu mc vn theo t l quy nh. + Tham gia gp vn mua c phn c lin quan n mi quan h gia nh phi tun th theo quy nh; khng c gp vn hoc mua c phn ti Qu u t mo him, qu u t chng khon hoc cng ty u t chng khon. + Vic u t ra ngoi cng ty lin quan n t ai phi tun th cc quy nh ca php lut v t ai; + Ngoi vic xem xt cc trng hp khng c tham gia gp vn, cc kim ton vin cn nh gi vic hn ch u t theo quy nh nh: cng ty con u t vo cng ty m; cng ty con cng cng ty m gp vn thnh lp doanh nghip mi; gp vn mua c phn khi c phn ha t hp Cng ty m - cng ty con, v.v... 2.2 Kim ton n phi thu, n phi tr 2.2.1. nh gi h thng kim sot ni b - nh gi cc qui nh, quy ch nh v hn mc tn dng, hn mc n; quy trnh qun l ghi chp v i chiu cc khon n. - nh gi cc bo co tui n v phn tch tui n; - nh gi chnh sch d phng n phi thu kh i. - nh gi h thng kim sot ni b i vi qu trnh mua hng, bn hng cha thanh ton. - nh gi vic i chiu n phi thu, phi tr. 2.2.2. Th tc phn tch - So snh t l d phng n kh i trn tng doanh thu qua cc nm; - So snh t l d phng n kh i trn tng s cc khon phi thu; - Phn tch cc khon phi thu, phi tr c s tin qu ln, cha c thanh ton trong thi gian di. 2.2.3. Cc th tc kim sot chi tit - i chiu s d gia bo co tng hp vi s chi tit. - Xc nhn s d hoc xem xt bin bn i chiu n. - i chiu cc chng t tin mt, chng t ngn hng vi chi tit n. i chiu n phi thu vi doanh thu, n phi tr vi chi ph. - Kim tra nghip v hng bn nhng cha ghi s, hng gi bn. - nh gi li cc khon n bng ngoi t. Kim tra vic chuyn i s d ngoi t, phng php x l chnh lch t gi. - Kim tra cc nghip v hng bn b tr li hay cc bt ton ghi gim doanh thu, cc khon tr n sau ngy lp bng cn i k ton;

- Kim tra mt s nghip v thanh ton trn giy bo c ca ngn hng v s qu tin mt u k v sau ngy lp bng cn i s pht sinh. - Kim tra cc khon phi thu c xa s trong nm. - Kim tra d phng cc khon n phi thu kh i. - Kim tra cc khon phi thu, phi tr khc phi r sot chi tit n phi thu khc, n phi tr khc v i chiu vi chng t, ho n gc; i chiu vi bn xc nhn n nhm pht hin nhng khon n phi thu khc nhng thc t khng thu c hoc khng phi thu ai; nhng khon phi tr khc nhng thc t khng phi tr ai. 2.3 Kim ton hng tn kho 2.3.1. nh gi h thng kim sot ni b a) Kho st kim sot ni b qu trnh mua hng - nh gi qu trnh x l, s ph chun ca n t mua hng. - nh gi th tc nhn hng, s c lp ca nhn vin mua hng vi nhn vin kho v nhn vin k ton kho hng,... b) Kho st kim sot ni b qu trnh nhp, xut kho hng - nh gi th tc v nghip v nhp, xut; - nh gi vic t chc kim nhn hng nhp; - Kho st trnh t, th tc xut kho hng; - nh gi vic theo di ghi s nht k hng chuyn ra ngoi cng ca b phn bo v c quan. - Kho st qu trnh bo v hng kho nh kho tng, tng ro,... - nh gi vic tn trng nguyn tc kim tra cht lng hng nhp, xut kho, quy trnh lm vic v xc nhn cht lng ca b phn KCS. - nh gi tnh c lp gia th kho qun l kho hng vi ngi giao hng, nhn hng v nhn vin k ton kho hng, hoc tnh c lp gia ngi sn xut, ngi giao hng vi ngi k xc nhn vo bin bn KCS. c) Kho st kim sot ni b qu trnh sn xut - nh gi vic t chc qun l v theo di sn xut cc phn xng hoc t, i. - nh gi vic ghi chp nht k sn xut theo di s lng, cht lng, chng loi, sn phm hng, ph liu... - Quan st quy trnh lm vic ca b phn kim tra cht lng phn xng, t, i, tnh c lp ca b phn ny vi b phn kim nhn hng nhp. - nh gi vic lp bo co sn xut ca phn xng, t, i. - nh gi vic t chc bo qun nguyn liu v sn phm d dang - nh gi v nh mc tiu hao vt t v d ton chi ph; - nh gi quy trnh, th tc kim k, nh gi sn phm d dang; - nh gi cc th tc kim sot i vi vic duy tr d liu (nu c s dng h thng theo di hng tn kho bng my vi tnh). d) Kho st kim sot ni b qu trnh bo qun hng kho

Kim ton vin kho st vic t chc bo qun hng kho c ngn np, d kim k v an ton khng, h thng chng trm tt khng, nh kho c thch hp khng, ngi th kho c nng lc, trch nhim khng,... 2.3.2. Th tc phn tch - So snh t l s d hng tn kho so vi k trc. (Lu : cn phi loi tr s nh hng ca bin ng gi). - So snh t trng ca hng tn kho trn tng ti sn lu ng gia k ny so vi k trc xem c bin ng ln no khng. - So snh h s quay vng hng tn kho k ny so vi cc k trc. So vi h s quay vng hng tn kho bnh qun ca ngnh - So snh hng tn kho tiu hao thc t vi nh mc Ngoi ra c th s dng th tc phn tch xu hng s d hng tn kho. 2.3.3. Kim tra chi tit hng tn kho * Kho st chi tit lng hng tn kho - Quan st vt cht hng tn kho; - Tham quan cc phng tin bo qun; - Chn ngu nhin mt s th kho xem xt vic ghi chp; - i chiu s tn trn th kho v s tn ca l hng thc t; - Kim tra v hng nhn k gi, nhn i l, hoc hng ca khch hng cn gi trong kho ca doanh nghip; - Kim tra v hng ca doanh nghip cn gi bn i l hoc k gi nhng n v khc; - Kho st v nhng mt hng h hng, khng s dng v xem xt qu trnh gii quyt c ng v kp thi khng; - Quan st v nh gi t l hon thnh ca sn phm d dang; - Cn c vo cc ho n, chng t nhp, xut kho, s k ton chi tit hng tn kho xem xt tnh y ca s lng hng nhp, xut kho. * Kho st chi tit qu trnh tnh gi v hch ton hng tn kho - Cn i xut nhp tn; - R sot, i chiu vi bin bn kim k hng tn kho thc t; - Cn c vo ha n chng t mua hng, chi ph pht sinh tnh gi hng nhp kho; - Xc nh r rng, nht qun phng php la chn c tha nhn tnh tr gi hng xut kho v tr gi hng tn kho; - i chiu v xem xt chi tit nguyn vt liu xut dng cho cc i tng c c hch ton ng vo ti khon chi ph ca i tng khng; - i chiu phiu xut vt t s dng vi phiu yu cu s dng vt t ca b phn s dng v s ph chun chng, hoc xem xt, i chiu vi bo co s dng vt t ca phn xng sn xut; - Tnh ton v xc nh s lng vt t tiu hao, so snh i chiu vi nh mc c ban hnh ca cp c thm quyn.

2.4 Kim ton ti sn c nh 2.4.1. nh gi h thng kim sot ni b - nh gi tnh thng xuyn ca vic theo di ti sn c nh; - nh gi vic theo di chi tit theo n v s dng (phng, ban, phn xng, i sn xut) hoc theo c nhn s dng v bo qun ti sn; - nh gi vic kim k vt cht nh k; - nh gi nhng quy nh r rng v mua bn, thanh l v khu hao; - i vi d n xy dng c bn cn nh gi vic tun th nghim ngt cc lut nh v u t xy dng c bn. - i vi vic mua sm, nhng bn, thanh l, gp vn cn nh gi s ph chun v ph hp vi cc quy nh ca ch ti chnh hin hnh. - nh gi qu trnh kim tra ni b cc nghip v tng, gim ti sn c nh v c thng tin cho phng k ton tt c cc nghip v tng, gim. 2.4.2. Th tc phn tch - Phn tch tng chi ph khu hao / tng nguyn gi ti sn c nh; - Phn tch tng khu hao lu k / tng nguyn gi ti sn c nh; - Phn tch tng chi ph sa cha ln / tng nguyn gi ti sn c nh; - Phn tch, so snh tng chi ph sa cha ln so vi nm trc; - Phn tch, so snh tng nguyn gi ti sn c nh / Gi tr tng sn lng vi cc nm trc. 2.4.3. Th tc kim ton chi tit a) Kim ton cc nghip v tng ti sn c nh trong nm kim ton - nh gi tnh hp l ca vic tng ti sn c nh so vi cng vic kinh doanh ca doanh nghip; - Lit k mua sm, u t, nhp, cp phtti sn c nh trong nm v i chiu vi s k ton; - Kim tra qu trnh mua sm, chi ph hnh thnh ti sn c nh; - Kim tra cc ho n ca ngi bn, cc bin bn giao nhn ti sn c nh, bin bn giao nhn vn, bn quyt ton cng trnh u t xy dng c bn hon thnh, bin bn lin doanh lin kt,; - Kim k c th hoc xem xt Bin bn kim k cc ti sn c nh; - Kim tra li cc hp ng thu ti sn v hp ng thu nh. Kim tra cc iu khon ca hp ng thu ti chnh; - Kim tra cc ti sn c nh v hnh c c hnh thnh bng tin ca doanh nghip hoc c phi b chi ph c ti sn c nh hay khng. - Kim tra cc nghip v tng ti sn c nh vo gn ngy lp bo co ti chnh (trc v sau) xem vic ghi s c ng nin khng. b) Kim ton cc nghip v gim ti sn c nh

- Kim tra ti sn c nh mi xy dng, mua sm...c thay th cho cc ti sn c hay khng (khi thay th, ph d,... phi c gi tr thu hi); - Kim tra v cch thc nh gi bn, gi thanh l TSC hoc tho thun gi tr vn gp ca ti sn gia cc bn tham gia lin doanh; - Kim tra cc chng t gim TSC; - So snh khu hao lu k v chi ph lin quan n cc nghip v gim TSC trong s chi tit v cc bt ton trong s nht k; - Tnh ton li s li (hoc l) v thanh l, nhng bn so snh vi s liu ghi chp trn s k ton. c) Kim tra chi tit s d TSC n thi im lp BCTC - Cn c vo s d u k v kt qu kim ton cc nghip v tng, gim trong k xc nh s d cui k ca TSC. - So snh, i chiu chi tit danh mc TSC vi Bin bn kim k; - Chn mu mt s TSC i chiu vi ti sn thc t. - Kim tra s phn loi ti sn c nh theo tiu chun ch quy nh; - Kim tra tnh trng th chp ca TSC; - Kim tra tnh trng ch thanh l ca TSC; 2.5 Kim ton cc khon vay 2.5.1. nh gi h thng kim sot ni b - nh gi vic i chiu vi t chc, c nhn cho vay; - nh gi s tun th cc iu khon c quy nh trong hp ng vi tng khon vay. 2.5.2. Th tc phn tch Phn tch xu hng kt hp vi phn tch lung tin. 2.5.3. Th tc kim ton chi tit a) Cc kho st nghip v pht sinh tin vay - Kim tra v vic ph chun th tc, chng t, hp ng kh c vay; - Kim tra, tnh ton v s tin vay, li sut, thi hn vay, phng thc hon tr, ti sn th chp... - Kim tra qu trnh hch ton cc khon tin vay trn s k ton; - Kim tra qu trnh chuyn loi cc khon vay; - Kim tra qu trnh hon tr vn vay v tin li vay; - Kim tra qu trnh quy i ngoi t vay; - i chiu nghip v pht sinh tin vay vi nghip v v thu, chi tin mt, tin gi ngn hng. b) Cc kho st chi tit s d vn vay - Kim tra cc Bin bn xc nhn, i chiu vi ngn hng, ch vn vay hoc yu cu ngn hng, ch vn vay xc nhn cc khon vay (nu cn thit);

- So snh cc khon vay cn hiu lc vi nin trc; - Tnh ton li vay da trn li sut v s tin vay phi tr; - Kim tra cc khon tin vay thanh ton v cha thanh ton n thi im ngy lp Bo co ti chnh; - i chiu gia cc s k ton chi tit, s k ton tng hp... - i chiu chng t cc khon vay vi s chi tit tin vay; - Tnh ton chnh lch t gi do nh gi li s d n vay phi tr; - Kim tra thi hn vay, ngy n hn phi tr ca tng khon vay phn loi, hch ton theo quy nh; - Kim tra vic s dng tin vay; - Kim tra s cng khai ng n cc ti sn th chp v cm c tin vay. 2.6 Kim ton tin lng 2.6.1. nh gi h thng kim sot ni b - nh gi cc quy nh v tin lng c c th ha trong nh mc chi ph, gi thnh sn phm, dch v nh th no; - nh gi vic chm cng v theo di thi gian lao ng; - nh gi vic kim tra, nhp kho sn phm i vi chi ph tin lng theo sn phm; - nh gi v quy ch tr lng, quy trnh qun l ghi chp; - nh gi vic quyt ton qu tin lng vi cc c quan c thm quyn. 2.6.2. Cc th tc phn tch - Phn tch t sut tin lng / gi thnh ca nm nay so vi nm trc; - Phn tch xu th chi ph tin lng; - So snh t l chi ph tin lng ca sn phm, dch v cng loi ca cc doanh nghip khc; - Phn tch t trng tin lng cha chi n thi im np h s quyt ton nm c ph hp vi chnh sch, ch khng. 2.6.3. Th tc kim ton chi tit - Kim tra c s xy dng n gi tin lng; - Kim tra s ph duyt n gi tin lng; - Trn c s n gi c ph duyt, xc nh tng qy tin lng; - Kim tra vic hch ton k ton tin lng; - Kim tra vic s dng qu tin lng m bo ng mc ch. - Kim tra chng t, k nhn ca vic chi tr lng; - Kim tra vic lp qu tin lng d phng; 2.7 Kim ton doanh thu, thu nhp 2.7.1. nh gi h thng kim sot ni b - nh gi cc bin php kim sot quy trnh bn hng;

- nh gi v quy nh vic tnh tin v ghi s doanh thu hng ngy; - nh gi s ph duyt ho n bn hng, n t hng, hu n hng, chit khu, t l chit khu, hng bn tr li, - nh gi s ph chun phng thc bn hng chu, phng thc thanh ton, cc vn chuyn; - nh gi v quy nh Hp ng bn hng; quy nh mc gi, chit khu, hn mc tn dng khng; 2.7.2. Th tc phn tch - Phn tch xu hng. - Phn tch theo sn phm. - Phn tch theo vng. - Phn tch theo th trng (khch hng). - Phn tch h s. 2.7.3. Th tc kim ton chi tit. a) Kim ton doanh thu bn hng: - Kim tra iu kin cn v ghi nhn doanh thu; - i chiu Nht k bn hng vi cc chng t ph chun vic bn hng, vi cc ho n bn hng v chng t vn chuyn; - i chiu cc nghip v pht sinh doanh thu vi cc nghip v pht sinh n v thu chi tin mt; - Kim tra ch bn hng tr chm, vic giao hng (quy cch, phm cht) v nh gi bn hng ca doanh nghip; - Tnh ton li s liu trn ho n bn hng hoc ho n kim phiu xut kho v tng doanh thu, doanh thu bn hng bng ngoi t...; - i chiu gi bn trn ho n vi bng gi ca doanh nghip; - i chiu s Nht k bn hng vi cc ho n bn hng; - i chiu s liu trn ho n bn hng vi cc chng t vn chuyn, vi n t hng ca khch hng v mt hng, s lng, h tn khch hng... - Phn loi doanh thu bn hng c thu sut khc nhau; - So snh ngy ca cc nghip v tiu th vi ngy trn s giao hng, chng t vn chuyn; c bit cc nghip v tiu th vo cui v u k k ton; - Cng li cc s Nht k bn hng, i chiu vi cc s k ton. b) Kim ton doanh thu hot ng ti chnh: - Xc nh cc loi hot ng ti chnh ca n v; - Kim tra v thi im ghi nhn doanh thu; - Kim tra s tin c hch ton; - i vi cc khon doanh thu c tnh cht nh k (tin cho thu ti sn, li cho vay...) cn lp bng k doanh thu tng thng pht hin nhng khon cha c ghi chp.

c) Kim ton thu nhp khc: - Kim tra iu kin ghi nhn thu nhp; - Xc nh ng n gi tr ca khon thu nhp; - Tm kim cc khon thu nhp khc khng c ghi chp; - Kim tra nghip v thu tin bt thng hoc ni dung khng r rng; - R sot cc khon phi tr khc trong k nhm pht hin cc khon thu nhp c treo, gc cho k sau. d) Kim ton cc khon gim tr doanh thu: - Kim tra cc khon chit khu (thng mi, thanh ton); - Kim tra gim gi hng bn; - Kim tra hng bn b tr li. 2.8 Kim ton gi vn hng bn 2.8.1. nh gi h thng kim sot ni b - nh gi v kim tra th tc kim sot ni b i vi hng tn kho c th p dng cho vic kim ton gi vn hng bn; - nh gi phng php hch ton v ghi chp gi vn hng bn. 2.8.2. Th tc phn tch - Phn tch bin ng theo dng sn phm, nhm sn phm, hoc theo gi tr hng thng hay hng qu; - Phn tch xu hng bin ng gi vn hng bn trc v sau ngy lp bo co ti chnh, - So snh gi vn vi doanh thu, so snh cc d liu vi xu hng ngnh. - Phn tch xu hng bin ng gi vn hng bn vi bin ng s d hng tn kho hng thng, hng qu hoc hng nm. 2.8.3. Th tc kim ton chi tit - i chiu cc s k ton chi tit, tng hp; - i chiu gi tr l hng (s lng, s tin) vi cn i nhp xut tn hng tn kho; - i chiu gi vn hng bn tng ng vi doanh thu bn hng; - i chiu vi ho n v chng t vn chuyn bn hng; - Kim tra iu kin ghi nhn gi vn; - Phn loi chi tit gi vn xc nh kt qu kinh doanh tng mt hng; - Kim tra ngy ca cc nghip v hng bn tiu th vo cui k v u k k ton; 2.9 Kim ton chi ph sn xut v gi thnh sn phm 2.9.1. nh gi h thng kim sot ni b - nh gi vic t chc qun l v theo di sn xut; - nh gi cch thc lm vic, ghi chp ca nhn vin thng k; - nh gi vic gim st ca qun c hoc i trng;

- Quan st quy trnh lm vic ca b phn KCS phn xng, t i; - nh gi vic lp bo co sn xut ca phn xng, - nh gi qu trnh kim sot cng tc k ton chi ph; - nh gi quy trnh v th tc kim k, nh gi sn phm d dang; 2.9.2. Th tc phn tch - Phn tch xu hng bin ng chi ph so vi nm trc; - Phn tch gi thnh n v, xc nh mc nh hng ca tng nhn t trong gi thnh; - Phn tch xc nh nhn t khch quan, ch quan lm tng gi thnh. 2.9.3. Th tc kim ton chi tit - Xc nh i tng tp hp chi ph v i tng tnh gi thnh; - Xc nh phm vi chi ph sn xut c tnh vo gi thnh sn xut; - Kim tra phng php tnh ton v phng php phn b chi ph; phng php tnh gi thnh sn xut; - Kim tra chi tit tng yu t chi ph sn xut trong gi thnh: + i vi chi ph nguyn vt liu trc tip: Tham kho phn kim ton hng tn kho. + i vi chi ph nhn cng trc tip: Tham kho kim ton tin lng. + i vi chi ph sn xut chung: Tham kho phn kim ton hng tn kho, kim ton tin lng, kim ton ti sn c nh... + Kim ton chi ph sa cha ln TSC lu c s php l ca vic trch trc chi ph sa cha v chi ph sa cha phn b cho k k ton sau; xem xt thit k, ni dung, tnh cht, cng vic sa cha ln nhm phn bit r rng chi ph sa cha vi tnh cht nng cp TSC; cng vic sa cha ln phi c nghim thu y , ng thi vt t, thit b thay th phi c thu hi. - Kim tra vic nh gi sn phm d dang cui k: + Kim tra chi tit kt qu kim k vt cht sn phm d dang cui k; + Kim tra qu trnh nh gi, phng php nh gi sn phm d dang ca doanh nghip, + i chiu phng php nh gi so vi k trc v tnh nht qun; + Kim tra hng gi bn, xc nhn vi n v nhn hng gi bn; 2.10 Kim ton chi ph bn hng, chi ph qun l doanh nghip 2.10.1. nh gi h thng kim sot ni b - nh gi qui ch qun l chi ph, quy ch, chnh sch hoa hng bn hng; - nh gi hn mc ph duyt chi ph bi cc cp c thm quyn; - nh gi nh mc cc khon chi ph; - Chn mu mt s nghip v ghi s kim tra tnh tun th h thng kim sot ni b v ghi li cc pht hin sai phm lm c s a ra cc tiu thc chn mu kim tra b xung khi kim tra chi tit. 2.10.2. Th tc phn tch - So snh chi ph k ny vi k trc, so snh vi bnh qun trong ngnh;

- So snh chi ph thc t vi chi ph d ton, chi ph nh mc; - Phn tch tnh hp l so vi doanh thu, tng trng ca doang nghip; 2.10.3. Kim tra chi tit - Kim tra bn cht ca cc khon chi ph xem chi ph trong k hay chi ph cho nhiu nm; chi ph sn xut kinh doanh hay chi mang tnh cht lng, thng, phc li c ngun khc ti tr; - i chiu cc khon chi ph vi cc phn hnh khc: chi ph phi tr, chi ph d phng, chi ph ch phn b...; - Kim tra chng t cc khon chi ph, cc khon chi phi m bo: + Hp l, hp l, y chng t, ha n theo quy nh; + Pht sinh thc t, thc chi, c i tng, c k nhn... + Cc khon chi c ph chun ca ngi c thm quyn; + C xy dng mc chi tiu tng ng vi hiu qu em li, c quy nh bng hp ng, cam kt... + Khng vt mc khng ch theo quy nh hin hnh + Khng tnh vo chi ph hot ng kinh doanh do cc ngun khc ti tr 2.11 Kim ton thu 2.11.1. nh gi h thng kim sot ni b - nh gi vic nghin cu v thc hin cc quy nh v thu c lin quan n doanh nghip; - nh gi trnh t k khai v np thu ca doanh nghip; - nh gi vic quyt ton thu ca doanh nghip. 2.11.2. Th tc phn tch - Phn tch t trng s d thu cn phi np cui k trn tng s thu phi np ngn sch nh nc; - So snh vi nm trc v tng s thu pht sinh trong k, nu c bin ng ln phi tm hiu nguyn nhn bin ng bt thng; - Phn tch nhng bin ng v thu do thay i lut thu ca Nh nc; do thay i c cu sn phm kinh doanh ca n v. 2.11.3 Th tc kim ton chi tit Cn c vo Lut thu v cc vn bn hng dn kim ton vic tun th chnh sch thu. Th tc kim ton chi tit mt s loi thu thng dng: a) Kim ton thu gi tr gia tng (GTGT) * Kim ton xc nh thu GTGT u ra: - Kim tra s bin ng thu GTGT gia cc thng so vi doanh thu. - Cn c Lut thu GTGT tnh ton thu GTGT u ra; - i chiu s thu GTGT u ra hng thng trn s k ton vi cc t k khai thu chi tit hng thng; - i chiu doanh thu vi ho n bn hng;

- Kim tra cc chng t c lin quan n cc khon gim tr doanh thu; - Kim tra vic tnh thu GTGT trn ho n theo ch hin hnh; * Kim ton xc nh thu GTGT u vo: - Kim tra s bin ng gia cc thng so vi chi ph; - i chiu s thu GTGT u vo hng thng trn s k ton vi cc t k khai thu chi tit hng thng. - i chiu Bng k chi tit thu GTGT u vo c khu tr vi cc ho n chng t pht hin s sai lch. - Kim tra cc ho n u vo c iu kin khu tr theo quy nh; - i chiu thi gian ghi trn ho n vi thi gian c php khu tr; - Tham chiu n phn kim ton hng tn kho, kim ton TSC v kim ton chi ph xc nh s thu GTGT c khu tr; * Kim ton xc nh thu GTGT phi np: - Cn c kt qu kim ton xc nh s thu GTGT u ra v s thu GTGT u vo xc nh s thu GTGT phi np trong k. - i chiu gia cc bt ton np thu trn s ci ti khon thu vi chng t tr tin thu v bin lai np thu ca c quan thu. b) Kim ton thu xut khu, nhp khu - Kim tra s bin ng ca thu xut khu, nhp khu phi tr so vi s bin ng ca hng ha xut khu, nhp khu; - Kim tra b chng t xut khu, nhp khu; - i chiu v tn, s lng, gi gia cc chng t trn; - i chiu gia T khai hi quan vi Biu thu xut nhp khu; - i chiu s thu c tnh trn T khai hi quan vi s tin ghi vo Ti khon thu xut khu, nhp khu phi np. - Nu l hng min thu xut khu, nhp khu th phi kim tra i chiu b chng t xut khu, nhp khu vi danh mc hng min thu xut khu, nhp khu ca c quan c thm quyn duyt; - Nu l hng nhp khu sn xut hng xut khu th phi kim tra s lng hng nhp khu, s lng cho sn xut sn phm xut khu, s lng hng xut khu, km theo b chng t hng xut khu. Kim tra thu c hon li vi cng vn chp thun hon thu nhp khu ca c quan c thm quyn, phiu thu hoc giy bo c s tin thu hon li. Kim tra hch ton hon li thu nhp khu (ghi gim gi tr nguyn vt liu hay gim gi vn hng bn). - Kim tra, i chiu cc bt ton np thu trn s ci ti khon thu xut khu, nhp khu phi tr, chng t tr tin thu v bin lai thu thu ca c quan hi quan. c) Kim ton thu thu nhp doanh nghip (TNDN) - Lp bng tnh ton thu TNDN phi np: + Xc nh thu nhp chu thu trong k theo tng loi thu sut; + Lp mt bng danh sch cc chi ph c th coi l khng hp l, hp l khi tnh thu TNDN;

- Kim tra cc iu kin min, gim thu TNDN; - i chiu gia cc bt ton np thu trn s k ton vi chng t tr tin thu v bin lai np thu ca c quan thu; - Kim tra cc vn c lin quan n hon thu thu nhp doanh nghip do ti u t (nu c). d) Kim ton thu thu nhp c nhn (TNCN) - Kim tra s bin ng ca thu TNCN so vi s bin ng ca mc lng, thng... - Tng hp thu nhp t tin lng, tin cng, tin thng, cc khon thu nhp khc phi chu thu thu nhp c nhn v cc khon gim tr ca tng ngi cho c nm; - Xc nh s thu np tha, np thiu ca tng ngi. - Tham chiu n phn kim ton chi lng v phn chia qu cho cn b, cng nhn vin xem xt vic tnh thu; - Kim tra vic hch ton thu thu nhp c nhn; - i chiu, kim tra tnh thng nht gia s chi tit ti khon thu vi k khai thu, quyt ton thu; - Kim tra, i chiu cc bt ton np thu trn s k ton vi cc chng t tr tin thu v bin lai thu thu ca c quan thu. 2.12. Kim ton bo co ti chnh hp nht 2.12.1. Phm vi kim ton Kim ton bo co ti chnh hp nht ca Tp on hoc Tng cng ty v Bo co ti chnh hp nht ca cng ty m - tp on hoc tng cng ty . 2.12.2. C s dn liu v cc ri ro kim ton - C s dn liu c lin quan n hp nht bo co ti chnh Tp on hoc Tng cng ty + Tnh hin hu: S liu cc khon mc ca bo co ti chnh hp nht c tng hp t cc bo co ti chnh ca cc cng ty con v s sch k ton. + Tnh y : S liu bo co ti chnh hp nht phn nh y s liu ca cc cng ty con v cc khon iu chnh cui nm. + Tnh ng k: Tt c cc bo co ti chnh ca cc cng ty con v bo co ti chnh ca ring cng ty m dng lp bo co ti chnh hp nht c cng thi gian hch ton hoc ph hp theo quy nh hin hnh ca Nh nc. + nh gi: Cc khon mc iu chnh t cng ty con, cng ty lin doanh, lin kt v vn u t ca cng ty m vo cng ty con, cc khon nh gi li ti sn, chnh lch t gi cui nm khi hp nht c nh gi ng n. - Nhng ri ro ch yu: + S liu bo co ti chnh ca cc cng ty con khng c hch ton thng nht v mt ni dung v phng php. + K lp bo co ti chnh ca cc cng ty con khng ng nht. + Vic nh gi cc khon mc v ti sn, chnh lch t gi cc cng ty con, cng ty lin doanh, lin kt khng chnh xc, khng hp l. 2.12.3. Cc th tc kim ton chi tit

2.12.3.1. nh gi h thng kim sot ni b - nh gi mc kim sot v quan h kim sot gia cng ty m vi cc cng ty con, cng ty lin doanh, lin kt thng qua t l vn gp. - nh gi cc cam kt ca cng ty m vi cc cng ty con v cc khon n hoc trch nhim v cc ti sn, ngun vn ch s hu. - nh gi vn gp v li ch ca c ng thiu s trong cc cng ty con. 2.12.3.2 Cc th tc phn tch - Phn tch t trng vn u t v t trng doanh thu, chi ph, li nhun nh gi v vai tr v mc nh hng ca cng ty m, cc cng ty con trong hot ng kinh doanh ca tp on hoc tng cng ty. - Phn tch cc t sut ti chnh nh t sut c cu vn, ti sn, t sut thanh ton, t sut sinh li vn kinh doanh, nh gi tng qut v hiu qu hot ng v mc lnh mnh, an ton v ti chnh ca c tp on, tng cng ty v cc cng ty thnh vin. - So snh v nh gi vai tr ca tp on hoc tng cng ty nh nc i vi ngnh kinh t cng nh ton b nn kinh t. 2.12.3.3. Th tc kim ton chi tit cc khon mc bo co ti chnh hp nht - Kim ton bo co ti chnh ca ring cng ty m v cc cng ty con: + Kim tra tnh trung thc, hp l v phng php trnh by ca cc khon mc trn bo co ti chnh. + Kim tra tnh thng nht v k hch ton ca bo co ti chnh ring cng ty m v cc cng ty con. + Kim tra tnh thng nht v chnh sch k ton v phng php hch ton, phng php trnh by cc khon mc trn bo co ti chnh ca ring cng ty m v cc cng ty con. - Kim tra s sch k ton hp nht v cc bt ton iu chnh khi lp bo co ti chnh hp nht: + Kim tra tnh chnh xc vic cng cc khon mc tng ng ca cc bo co ti chnh ca ring cng ty m v cc cng ty con. + Kim tra tnh ng n bt ton iu chnh khi hp nht cc khon mc + Kim tra tnh ng n ca vic iu chnh cc khon phi thu, phi tr ni b trong cng tp on. + Kim tra tnh ng n ca vic iu chnh cc khon li nhun cha thc s pht sinh t cc giao dch ni b. + Kim tra tnh ng n cc khon l cha thc s pht sinh t cc giao dch ni b. + Kim tra tnh ng n, hp l xc nh li ch ca c ng thiu s trn Bng cn i k ton hp nht v Bo co kt qu kinh doanh hp nht. + Kim tra tnh ng n, hp l v iu chnh li, l cha phn phi, chnh lch tng gim v nh gi ti sn, chnh lch tng, gim t gi ngoi t ca cc cng ty lin doanh, lin kt khi lp bo co ti chnh hp nht ca tp on hoc tng cng ty. - Kim tra tnh ng n s liu tng hp cc bt ton iu chnh trn s k ton hp nht c phn nh vo bo co ti chnh hp nht.

PH LC 02 MT S NH HNG LA CHN TIU CH NH GI TNH KINH T, HIU LC, HIU QU HOT NG CA DOANH NGHIP Tiu ch kim ton tnh kinh t, hiu lc, hiu qu ca tng cuc kim ton cn c xc nh c th, gn vi mc tiu, ni dung kim ton ca cuc kim ton. Tiu ch c la chn phi m bo cc nguyn tc xy dng tiu ch, p ng yu cu khoa hc, khch quan, ng thi phi ph hp vi quy nh ca nh nc, vi thc tin hot ng ca i tng c kim ton v c tnh kh thi. Xut pht t mc tiu hot ng c bn ca cc doanh nghip thng thng l: mc tiu li nhun; mc tiu bo ton v pht trin vn; mc tiu pht trin bn vng; mc tiu tun th php lut; mc tiu thc hin cc ch trng nh hng ca Nh nc (v/ hoc k hoch, chin lc ca ch s hu vn)nn khi la chn cc ch s xc nh tiu ch kim ton cn tp trung vo cc ch s phn nh mc t c cc nhm mc tiu ny. Theo , kim ton vin c nh hng, gi la chn ch tiu xy dng mt s tiu ch c bn khi tin hnh cng vic kim ton hot ng ti cc doanh nghip nh sau: 1. Tiu ch nh gi hiu qu hot ng kinh doanh ca doanh nghip: a - Tiu ch tng hp: Trn c s xem xt mc tiu hiu qu c bn, ph bin nht ca cc doanh nghip, kim ton vin c gi la chn ch s mc li nhun v t sut li nhun tnh trn vn, ti sn xc nh tiu ch tng hp phc v cng tc kim ton nh gi hiu qu hot ng ca doanh nghip. Thng thng, cc tiu ch c s dng so snh vi ch s mc li nhun, t sut li nhun tnh trn vn, ti snca k hot ng c kim ton (ph bin l nm ti chnh c kim ton) l: - Mc li nhun; T sut li nhun d kin do doanh nghip t xc nh khi xy dng k hoch kinh doanh; - Mc li nhun; T sut li nhun thc t thc hin k (nm) trc; - Mc li nhun; T sut li nhun bnh qun ca cc doanh nghip c cng quy m v loi hnh hot ng; - T l li sut tin gi ngn hng thng mi doanh nghip c th nhn c nu s dng vn cho vay cng k so snh; - Kim ton vin cng c th tham kho thm cc ch s EPS (Earning Per Share) c tnh bng li nhun (thu nhp) trn mi c phiu; ch s P/E l ch s o lng mi quan h gia gi th trng (Market Price - P) v thu nhp ca mi c phiu (Earning Per Share - EPS) v c tnh nh sau: P/E = P/EPS. Khi so snh mc li nhun, t sut li nhun tnh trn vn, ti snca k (nm) hot ng c kim ton vi cc ch s c s dng lm tiu ch so snh nu trn, ty thuc kt qu so snh, kim ton vin c trch nhim a ra nhng phn tch, nh gi, nhn nh ph hp. Theo , h cng quyt nh c hay khng tip tc s dng thm cc tiu ch c th lm r hn hiu qu hot ng ca doanh nghip trn cc gc chi tit v c th hn. Trng hp kim ton cc doanh nghip thc hin nhim v cng ch, kim ton vin cn nghin cu la chn tiu ch so snh trn c s xem xt mi tng quan gia chi ph thc t b ra v kt qu sn xut, cung ng sn phm, dch v cng ch thc t t c. Tiu ch la chn so snh, phn tch c th l mc t c theo yu cu t hng ca Nh nc; theo k hoch, d kin ca doanh nghip; thc t t c nm trc; ca n v c cng hot ng, quy m, iu kin sn xut kinh doanh

b - Tiu ch c th: L cc tiu ch dng minh ha cho tiu ch tng hp cng nh s dng phn tch, nh gi, ch r nguyn nhn, l do khch quan, ch quan, cc tc ng ca mi trng bn trong, bn ngoi - ch ra nhng nh hng lm tng (hoc gim) li nhun tng th (hiu qu tng th), kim ton vin c th la chn cc ch s phn nh cc yu t tc ng lm tng (hoc gim) li nhun lm c s la chn tiu ch so snh. Ty thuc tng trng hp, nhng ch s phn nh mi quan h tc ng ca cc yu t to nn li nhun c gi la chn lm tiu ch c th kim ton vin so snh nh l: - Mc , tc tng trng doanh thu, tc tit kim chi ph v mi quan h gia hai yu t ny (tc tng trng, tit kim, trit tiu nhau hay gp phn nng cao hiu qu); - Tip theo , cc ch s lin quan c gi la chn nh t l tng trng sn lng tiu th, hiu qu s dng ti sn di hn, vng quay vn lu ng; vng quay hng tn kho, vng quay vn bng tin,v.vcng c gi la chn s dng cho vic phn tch, nh gi. - Ngoi ra, mt s yu t tc ng gin tip t mi trng bn ngoi nh nh hng ca chnh sch (gim thu sut, kch cu,), yu t kinh t x hi khc nu c th nh lng bng d liu, s liu c th cng nn la chn so snh mc tc ng n hiu qu hot ng chung ca doanh nghip... Cc ch s nu trn ch c la chn lm tiu ch khi chng p ng c cc yu cu ca tiu ch v l c s so snh, phn tch, nh gi mc hiu qu c th. Nh vy, cc tiu ch la chn nhm phc v cho vic phn tch mi quan h v tnh hnh bin ng cc ch s nh hng n hiu qu hot ng ca doanh nghip (li nhun thc hin) nhm nh gi xu hng thay i ca tng ch s, cng nh nhng tc ng ca chng i vi hiu qu chung ca doanh nghip. Theo , kim ton vin tin hnh so snh ch s thc t k kim ton vi ch s (c cng ni dung, phng php tnh, khong thi gian, n v tnh ton) phn nh mc thc t thc hin nm trc; v/hoc mc tiu n v t ra, theo k hoch xy dng hoc c phn giao, mc bnh qun tin tin phn tch, nh gi v kt lun. Kim ton vin c th la chn mt hoc mt s tiu ch nh gi tnh hiu qu, hiu lc ca cc hot ng c th. Lu vic s dng kt hp cc tiu ch nhng nh gi, kt lun mang tnh ton din, thuyt phc.. Ngoi ra, kim ton vin cng cn nh gi c cu, t trng ng gp vo li nhun chung ca doanh nghip ca cc b phn cu thnh: Hot ng sn xut kinh doanh, hot ng u t ti chnh di hn, u t khc trn c s cc tiu ch la chn ch r hiu qu hot ng ca doanh nghip c hnh thnh ch yu t hot ng no. Gi la chn mt s ch s nh gi hiu qu s dng ti sn la chn lm tiu ch c th nh sau: - T l s dng cng sut thc t so vi cng sut thit k ca ti sn (i vi cc dy chuyn cng ngh sn xut ln). - H s s dng ti sn = Tng ti sn phc v SXKD/Tng ti sn phn nh trn s sch k ton. - Tng gi tr ti sn, vt t ng, km, mt phm cht, khng cn dng, ch thanh l, trong : + Ti sn c nh; + Vt t, hng ho. - T l gi tr ti sn, vt t ng, km, mt phm cht, khng cn dng, ch thanh l so vi gi tr tng ti sn doanh nghip qun l, s dng.

- Tng gi tr u t xy dng c bn trong k. - Gi tr ti sn c nh mi tng thm trong k. - T l gi tr ti sn c nh tng trong k so vi gi tr u t c bn trong k. - H s sinh li ca ti sn: H[1] Trong : + Tng li nhun trc thu: m s 50 trn bo co kt qu kinh doanh. + Gi tr tng ti sn: m s 270 trn bng cn i k ton. * Cc ch s nh gi hiu qu hot ng ca doanh nghip c th tham kho xy dng tiu ch nh gi nh mc v t l tng (gim) cc khon np Ngn sch nh nc; mc v t l tng trng s lng lao ng, vic lm, thu nhp, thc hin ch BHXHcho ngi lao ng. 2. Tiu ch nh gi kh nng bo ton, pht trin v s dng ng mc ch ngun vn ch s hu. Tiu ch gi la chn l: a. Mc bo ton vn theo h s H: Kim ton vin c th tham kho tnh ton h s bo ton vn nh nc theo cng thc sau: H[2] = Hoc cng thc: Vn ch s hu ca Cng ty ti thi im bo co Vn ch s hu ca Cng ty cui k trc lin k vi k bo co Gi tr tng ti sn N phi tr Vn nh nc = Tng li nhun trc thu Gi tr tng ti sn

H[3] =

Nu h s H>1, n v pht trin c vn; H = 1 bo ton c vn v nu H< 1cha bo ton c vn (s dng vn khng hiu qu). Tip theo, nh gi c mc pht trin vn hoc s dng vn c thc s hiu qu so vi k trc, cc k trc hoc so vi mc tiu xc nh, kim ton vin c th s dng thm cc tiu ch sau phn tch, nh gi: b. T l tng trng vn ch s hu: Tnh ton ch tiu ny v la chn tiu ch so snh vi k trc (hoc/v mt s k trc lin k); tc tng trng bnh qun hoc so vi k hoch mc tiu ca n v, ca nh nc (nu c). c. T l tng trng vn ch s hu tnh n k kim ton: Ch tiu ny c tnh ton trn c s kt qu t c ti k kim ton so vi s vn c giao ban u. S dng tiu ch ny nhm so snh mc tng trng vi k hoch, mc tiu ca doanh nghip, ca n v cp trn giao vn cho doanh nghip hoc ca nh nc (nu c). S dng tiu ch ny s khc phc c tnh trng tng trng v bo ton vn khng ng u gia cc nm.

d. Mc tun th quy nh ca php lut, theo mc ch, yu cu, nh hng ca nh nc (hoc/v ngh quyt ca i hi c ng, hi ng thnh vin ty thuc m hnh cng ty): y l tiu ch nh gi mc tun th ca doanh nghip nhm ch ra tnh hiu lc ca hot ng bo ton, pht trin vn theo cc mc tiu xc nh. Kim ton vin cn c vo cc mc quy nh, nh hng c th ti vn bn php quy, ti ngh quyt hoc la chn mt mc c th, ph hp nh gi. V d: Mt DNNN thc hin nhim v ca nh nc giao l tp trung vo ngnh kinh t mi nhn, p ng yu cu dn dt th trng, m bo an ninh nng lng...nhng s dng vn u t ti chnh di hn cho nhng lnh vc khng phi nhim v chnh c giao, tham gia vo lnh vc hot ng c tim n ri ro, khng c nh nc khuyn khch pht trin th d hiu qu cng phi xem xt li do khng thc hin mc tiu chnh c giao. Hoc ty thuc loi hnh hot ng, phng thc hot ng ca doanh nghip, kim ton vin c th la chn mc u t ra ngoi lnh vc chnh v d l 5% (10%) tng vn u t ti chnh l ngng xc nh mc chp hnh nh hng ca nh nc, ca ch s hu vn. 3. Tiu ch nh gi hiu qu qun tr doanh nghip: Trn c s k hoch, chin lc v mc tiu la chn, doanh nghip lun tm cch p dng cc bin php qun tr hiu qu nht t c cc mc tiu nh. Cng tc qun tr doanh nghip c thc hin tt c cc hot ng, mang tnh ng b v c mc tiu hng ch. V vy, vic la chn tiu ch nn phn loi thnh hai nhm thun li cho vic phn tch, nh gi: + Qun tr nhm t mc tiu hiu qu: S lng, cht lng cc bin php c s dng cho mc tiu qun tr/Kt qu thc tin cc bin php ny mang li. Tiu ch la chn thuc nhm ny cn gn vi vic ra cc bin php tng trng yu t u ra, tit kim yu t u vo nhm t c hiu qu. Thng thng, cc hot ng qun tr cn quan tm nh gi l cng tc lp k hoch, tip th, sn xut, bn hng, nghin cu pht trin, nhn s, k ton ti chnhnhm tng trng sn lng tiu th, doanh thu, thu nhp; tit gim chi ph; nng cao hiu qu s dng ngun lc ti chnh, ti nguyn, t ai, con ngiKim ton vin cn ch trng la chn cc ch s c nh hng quan trng n hiu qu, ng thi xt n vic p dng ng b cc bin php cng nh tc ng ca cc bin php n kt qu hot ng. in hnh nh vic kt hp p dng chnh sch bn hng gn vi chnh sch qun tr h gi thnh v ci tin cht lng, mu m sn phm/ Bin php tit gim chi ph nhng vn m bo gi nguyn hoc tng thm cc dch v hoc gi tr gia tng ca dch v (tit gim chi ph bt hp l nng cao hiu qu ch khng phi tit kim chi ph nhng lm gim cht lng, s lng sn phm, dch v cung ng)nh gi cng tc qun tr nhm mc tiu tit kim c th xem xt mt s kha cnh nh vic ban hnh quy nh v u thu mua sm gim chi ph u vo; qun tr nhn lc tit gim chi ph nhn cng + Qun tr nhm t mc tiu hiu lc: S lng, cht lng cc bin php c s dng cho mc tiu qun tr/Kt qu cc bin php ny mang li. Tiu ch la chn thuc nhm ny thng gn vi cng tc ban hnh chnh sch, quy ch, quy nh v vic t chc thc hin cc chnh sch, quy ch, quy nh . Ch trng la chn cc ch s nh gi hiu lc ca b my kim sot ni b di gc qun tr hiu lc (qun tr tun th php lut; qun tr nhm thc hin ng hng, c hiu qu chin lc, s mnh, tm nhn ca doanh nghip trong c ngn hn v di hn). so snh, phn tch, nh gi mc ci thin/hn ch ca cc bin php qun tr doanh nghip, kim ton vin c gi la chn tiu ch so snh kt qu hot ng k (nm) c kim ton vi trc khi c cc bin php qun tr; so snh kt qu vi giai on trc lin k; kt qu so snh c tnh ton trn nguyn tc ch trng cc thng tin c kh nng lng ha

v nh lng (s lng, cht lng), ng thi nh gi v nh tnh v cc thng tin, d liu kt qu lin quan c th minh ha cho nhn nh ca kim ton vin. 4. Tiu ch nh gi tnh hiu qu, hiu lc trong thc hin ch trng ca nh nc theo quy nh ca php lut; tnh hiu qu, hiu lc trong thc hin k hoch, chin lc pht trin doanh nghip: Ty thuc ch trng, chnh sch c th ca nh nc trong tng giai on, kim ton vin c th la chn cc tiu ch nh gi. Tiu ch phi p ng yu cu chung i vi tiu ch kim ton hot ng nu. Gi phn nhm kim ton vin thun li hn trong la chn tiu ch nh gi, so snh nh sau: - Tiu ch c th nh lng qua cc ch tiu kinh t, ti chnh: Trn c s c th ha ch trng, k hoch ca nh nc (c th c hoc cha t ra ch tiu kinh t ti chnh), doanh nghip t xy dng ch tiu k hoch (hoc c c quan qun l cp trn giao ch tiu hoc ph duyt k hoch, chng trnh). Cc ch tiu nh sn lng, gi tr cung ng sn phm dch v mang tnh cng ch hoc theo nh hng ca nh nc. V d: Sn lng, doanh s bn mui cho ng bo dn tc/ Ch tiu thu mua lng thc trc tip n nng dn ca Tng cng ty Lng thc (sn lng, doanh s, mc gi)/Ch tiu bn phn bn trc tip n h nng dn ca Tp on Ha cht (sn lng, doanh s, mc gi) - Tiu ch c th nh lng qua thng qua mt s ch tiu khc: S dng chnh nhng ch s mc tiu k hoch hoc mc tiu php nh lm tiu ch nh gi mc t c ca nhng hot ng do doanh nghip thc hin. V d: Kh nng tham gia bnh n gi ca Tng cng ty Xi mng (c cu sn lng so vi tng nhu cu, t l th phn trn th trng l ch s xc nh mc tham gia bnh n)/ Cung cp xng du p ng nhu cu cho khu vc min ni, vng su vng xa ca Tng cng ty Xng du Petrolimex (mc tiu k hoch hoc c giao l 100% hay bao nhiu % th phn)/T l bn in n cng t h gia nh, s lng huyn o c cung cp in ca EVN/ S lng lao ng di d c sp xp cng vic khc sau c phn ha; s lng lao ng mi ngoi x hi c tuyn dng sau thc hin chnh sch u t nh my - Tiu ch nh gi tnh hiu lc: Yu cu v thi gian/Mc tiu/Kt qu theo ch trng ca nh nc, quy nh ca php lut v/hoc mc tiu k hoch doanh nghip xy dng. V d: Thi hn hon thnh n sp xp li doanh nghip theo ch trng ca nh nc (c th nh thi im 01/7/2010 theo Lut Doanh nghip)/Thi hn thc hin Ngh quyt h tr cc huyn ngho theo Ngh quyt 30a ca Chnh ph/ Kt qu ca hot ng bnh n gi, mc tiu t c trong ch trng thu mua nng sn trc tip ca ngi dn/Kt qu tham gia kim ch lm pht Tng t, kim ton vin cng cn la chn nhng tiu ch tng t nh gi vic thc hin mc tiu k hoch, chin lc ca doanh nghip c kim ton. Vic la chn tiu ch cn tun th nguyn tc, yu cu, c s v phng php xc nh. Tuy nhin, phn ln cc tiu ch xut nu trn u da trn vic la chn cc ch tiu c sn. Thc t, cc ch tiu gi la chn lm tiu ch khng phi lc no cng hp l, khch quan. V vy, trong qu trnh nh gi, nu thy c s xy dng nn cc ch tiu c la chn lm tiu ch nh gi, so snh cha hp l (nguyn nhn c th t pha nh nc hay t pha doanh nghip), kim ton vin cng cn tm kim bng chng, phn tch v ch ra nhng bt hp l nhm c nh gi khch quan ng thi c kin ngh i vi c quan qun l nh nc, doanh nghip iu chnh cch thc xc nh cc ch tiu ny. V d: Quy nh v nh mc hao ht xng du ca nh nc lc hu, c ch qun l gi khng cn thch hp; doanh nghip t mc tiu thp hn nng lc c th thc hin

Lu : Khi phn tch, nh gi, kt lun, kin ngh cc ni dung phn nh tnh kinh t, hiu lc v hiu qu hot ng ca doanh nghip c kim ton, kim ton vin cng c th tham kho quy nh v phng php nh gi, xp loi doanh nghip v xp loi kt qu hot ng ti iu 13, 14 Quyt nh 224/2006/Q-TTg ngy 06/10/2006 ca Th tng Chnh ph v vic ban hnh quy ch gim st v nh gi hiu qu hot ng ca doanh nghip Nh nc. Thng t s 115/2007/TT-BTC ngy 25 thng 9 nm 2007 quy nh mt s ni dung v gim st v nh gi hiu qu hot ng ca doanh nghip Nh nc hng dn thc hin Quyt nh 224/2006/Q-TTg. Thng t s 42/2008/TT-BTC ngy ngy 22/5/2008 ca B Ti chnh hng dn mt s iu ca Quy ch gim st i vi doanh nghip nh nc kinh doanh thua l, hot ng khng c hiu qu ban hnh km theo Quyt nh s 169/2007/QTTg ngy 8/11/2007 ca Th tng Chnh ph. Thng t 117/2010/TT-BTC ngy 05/8/2010 ca B Ti chnh hng dn quy ch ti chnh ca ca cng ty TNHH mt thnh vin do Nh nc lm ch s hu. Trn c s kt qu kim ton thc hin, kim ton vin c th tch ring ni dung nh gi, nhn xt, kt lun v kt qu hot ng ca n v c kim ton v nh gi kt qu hot ng qun l, iu hnh ca Hi ng qun tr, Tng gim c, Gim c ch r trch nhim cng nh c kin ngh thch hp. [1] Hng dn ti Thng t s 42/2008/TT-BTC ngy 22/5/2008 ca B Ti chnh . [2] Hng dn ti Thng t s 42/2008/TT-BTC ngy 22/5/2008 ca B Ti chnh . [3] Hng dn ti Thng t s 42/2008/TT-BTC ngy 22/5/2008 ca B Ti chnh .