LINK TẢI LUẬN VĂN MIỄN PHÍ CHO AE KET-NOI
INTRODUCTION
1. The urgency of the topic
On the path of integrating national economic, the competition become increasingly fierce in finding markets, seeking clients and providing products and services.
Facing the current economic situation with many risks, auditing was born and developed as an indispensable objective. This is a service activity that creates trust for those interested in the financial information of businesses, making economic decisions, contributing to guiding the accounting profession, improving the quality of management through the process of consulting and completing the internal control system. Nowadays, as audit services grow increasingly strong, auditing companies are constantly expanding in scale and diversifying the services provided. One of the leading services that auditing companies provide to clients must include financial statement audit services.
Although selling expenses are only indirect costs for the production process, they are the components that constitute the cost of products, goods and services, which are directly and often generated. The risk of determining a taxable income on the income statement of the business. Therefore, selling expenses plays a very important role and has certain influence on the audit of financial statements, requiring attention when conducting this item.
During the internship at EY Vietnam Co., Ltd, I had a chance to learn about the audit process in enterprises, from which I was aware of the importance of selling expense audit in an auditing financial statement. After a period of researching, I have completed the graduation thesis with the topic: "Audit of selling expenses in auditing financial statements conducted by EY Vietnam Co., Ltd.".
2. Research purpose of the essay
The purpose of the research is:
Learn about the status of the applying selling expense audit process in auditing
financial statement at EY Vietnam Co., Ltd.
Approving the theory and status of the process to provide some solutions to improve and complete quality and efficiency of auditing selling expense in auditing financial statements at EY Vietnam Co., Ltd.
3. Subject and scope of the research
Research subjects: Auditing process of selling expense in auditing financial statements.
Scope of research: Auditing process of selling expenses in auditing financial
statements at EY Vietnam Co., Ltd.
4. Structure of the essay
In addition to the Introduction, Conclusion, List of abbreviations, List of diagrams, Tables, Appendices and Table of Contents, the content of the thesis consists of three chapters:
Chapter 1: The process of auditing selling expense in auditing financial statements at EY Vietnam Co., Ltd.
Chapter 2: Auditing selling expenses in audit of LPN Co., Ltd.’s financial statements conducted by EY Vietnam Co., Ltd.
Chapter 3: Assessments and recommendation to complete the audit process of selling expenses in auditing financial statements at EY Vietnam Co., Ltd.
In the process of researching this topic, I have received the guidance and enthusiastic guidance of the instructor - Associate Professor, Doctor Phan Trung Kien. I would like to thank the teacher and would also like to thank the Board of Directors and staff of EY Viet Nam Co., Ltd. for facilitating me in the process of practicing and completing this thesis. But with limited knowledge, my essay will inevitably be inadequate. I look forward to receiving comments from respected teachers to make the essay more complete.
Thank you sincerely!
Student
Nguyen Thi Phuong Linh
CHAPTER 1: THE PROCESS OF AUDITING SELLING EXPENSE IN AUDITING FINANCIAL STATEMENTS
1.1. General overview of the selling expense recognition
1.1.1. Classification of selling expense recognition
According to Cir.200/2014/TT-BTC: “Selling expenses are expenses that actually incurred in process of selling products, goods, providing services, including publicity expenses, demonstration expenses, advertising expenses, sale commission, warranty charges of goods and products (excluding construction activity), maintenance charges, cost of packing, transportation.
Costs that are not considered as business income tax expense under the provisions of the tax Law but have full invoices and have accounted in accordance with accounting policy shall not be recorded a decrease in accounting costs but only adjusted in final business income tax declaration to increase the business income tax payable.
Account 641 is opened in detail suitable to contents of expenses, such as pay roll expenses, costs of materials, package, tools, supplies, fixed assets depreciation, characteristic, management demand of every industry, every business that account 641 can have additional items of expenses. At end of period, transferring selling expenses to Dr 911 - Income Summary”i
Selling expenses have 7 types:
“- Payroll expenses: recording accounts payables to sales personnel, package personnel, transportation and maintenance personnel of products, goods, including salaries, intershift meal expenses, wages and appropriation of social insurance, medical insurance and labor union fees, unemployment insurance...
- Costs of materials, package: recording costs of materials and package delivered for protection, consumption of products, goods, services, such as costs of package materials of products, goods, costs of materials, fuels used for protecting, loading, transporting products, goods used for repairing, maintenance of fixed assets, ... used for sales department
- Costs of tools, supplies: recording instruments, tools served for consumption process of products, goods, such as measurement tools, computing devices, working facilities...
- Depreciation cost of Fixed assets: recording depreciation expenses of fixed assets in maintenance department, sales department, such as warehouse, stores, quays, loading and transportation facilities, computing and measurement tools, quality verification, ...
- Costs of warranty: used to record cost of product and goods warranty. Especially, repairing and warranty expenses of construction work are recorded at account 627 -Factory Overhead Expenses, and not recorded at this account.
- Costs of outsourcing services: recording costs of outsourcing services for selling products, such as outsourcing costs for repairing fixed assets used directly for selling department, warehouse rent, quay rent, loading and transportation expenses for sales, commission for sales agency, for exporting consignee...
- Other cash expenses: recording other cash expenses incurred is sales operation in addition to above mentioned expenses, such as expenses of entertainment in sales department, demonstration expenses of products and goods, offering expenses, expenses of client conference.”ii
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INTRODUCTION
1. The urgency of the topic
On the path of integrating national economic, the competition become increasingly fierce in finding markets, seeking clients and providing products and services.
Facing the current economic situation with many risks, auditing was born and developed as an indispensable objective. This is a service activity that creates trust for those interested in the financial information of businesses, making economic decisions, contributing to guiding the accounting profession, improving the quality of management through the process of consulting and completing the internal control system. Nowadays, as audit services grow increasingly strong, auditing companies are constantly expanding in scale and diversifying the services provided. One of the leading services that auditing companies provide to clients must include financial statement audit services.
Although selling expenses are only indirect costs for the production process, they are the components that constitute the cost of products, goods and services, which are directly and often generated. The risk of determining a taxable income on the income statement of the business. Therefore, selling expenses plays a very important role and has certain influence on the audit of financial statements, requiring attention when conducting this item.
During the internship at EY Vietnam Co., Ltd, I had a chance to learn about the audit process in enterprises, from which I was aware of the importance of selling expense audit in an auditing financial statement. After a period of researching, I have completed the graduation thesis with the topic: "Audit of selling expenses in auditing financial statements conducted by EY Vietnam Co., Ltd.".
2. Research purpose of the essay
The purpose of the research is:
Learn about the status of the applying selling expense audit process in auditing
financial statement at EY Vietnam Co., Ltd.
Approving the theory and status of the process to provide some solutions to improve and complete quality and efficiency of auditing selling expense in auditing financial statements at EY Vietnam Co., Ltd.
3. Subject and scope of the research
Research subjects: Auditing process of selling expense in auditing financial statements.
Scope of research: Auditing process of selling expenses in auditing financial
statements at EY Vietnam Co., Ltd.
4. Structure of the essay
In addition to the Introduction, Conclusion, List of abbreviations, List of diagrams, Tables, Appendices and Table of Contents, the content of the thesis consists of three chapters:
Chapter 1: The process of auditing selling expense in auditing financial statements at EY Vietnam Co., Ltd.
Chapter 2: Auditing selling expenses in audit of LPN Co., Ltd.’s financial statements conducted by EY Vietnam Co., Ltd.
Chapter 3: Assessments and recommendation to complete the audit process of selling expenses in auditing financial statements at EY Vietnam Co., Ltd.
In the process of researching this topic, I have received the guidance and enthusiastic guidance of the instructor - Associate Professor, Doctor Phan Trung Kien. I would like to thank the teacher and would also like to thank the Board of Directors and staff of EY Viet Nam Co., Ltd. for facilitating me in the process of practicing and completing this thesis. But with limited knowledge, my essay will inevitably be inadequate. I look forward to receiving comments from respected teachers to make the essay more complete.
Thank you sincerely!
Student
Nguyen Thi Phuong Linh
CHAPTER 1: THE PROCESS OF AUDITING SELLING EXPENSE IN AUDITING FINANCIAL STATEMENTS
1.1. General overview of the selling expense recognition
1.1.1. Classification of selling expense recognition
According to Cir.200/2014/TT-BTC: “Selling expenses are expenses that actually incurred in process of selling products, goods, providing services, including publicity expenses, demonstration expenses, advertising expenses, sale commission, warranty charges of goods and products (excluding construction activity), maintenance charges, cost of packing, transportation.
Costs that are not considered as business income tax expense under the provisions of the tax Law but have full invoices and have accounted in accordance with accounting policy shall not be recorded a decrease in accounting costs but only adjusted in final business income tax declaration to increase the business income tax payable.
Account 641 is opened in detail suitable to contents of expenses, such as pay roll expenses, costs of materials, package, tools, supplies, fixed assets depreciation, characteristic, management demand of every industry, every business that account 641 can have additional items of expenses. At end of period, transferring selling expenses to Dr 911 - Income Summary”i
Selling expenses have 7 types:
“- Payroll expenses: recording accounts payables to sales personnel, package personnel, transportation and maintenance personnel of products, goods, including salaries, intershift meal expenses, wages and appropriation of social insurance, medical insurance and labor union fees, unemployment insurance...
- Costs of materials, package: recording costs of materials and package delivered for protection, consumption of products, goods, services, such as costs of package materials of products, goods, costs of materials, fuels used for protecting, loading, transporting products, goods used for repairing, maintenance of fixed assets, ... used for sales department
- Costs of tools, supplies: recording instruments, tools served for consumption process of products, goods, such as measurement tools, computing devices, working facilities...
- Depreciation cost of Fixed assets: recording depreciation expenses of fixed assets in maintenance department, sales department, such as warehouse, stores, quays, loading and transportation facilities, computing and measurement tools, quality verification, ...
- Costs of warranty: used to record cost of product and goods warranty. Especially, repairing and warranty expenses of construction work are recorded at account 627 -Factory Overhead Expenses, and not recorded at this account.
- Costs of outsourcing services: recording costs of outsourcing services for selling products, such as outsourcing costs for repairing fixed assets used directly for selling department, warehouse rent, quay rent, loading and transportation expenses for sales, commission for sales agency, for exporting consignee...
- Other cash expenses: recording other cash expenses incurred is sales operation in addition to above mentioned expenses, such as expenses of entertainment in sales department, demonstration expenses of products and goods, offering expenses, expenses of client conference.”ii
Do Drive thay đổi chính sách, nên một số link cũ yêu cầu duyệt download. các bạn chỉ cần làm theo hướng dẫn.
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