LINK TẢI LUẬN VĂN MIỄN PHÍ CHO AE KET-NOI
completing the audit process of fixed assets in the audit of financial statements conducted by vietnam valuation auditing and financial consulting co.,ltd
hoàn thiện quy trình kiểm toán tài sản cố định trong kiểm toán báo cáo tài chính do Công ty TNHH kiểm toán và tư vấn tài chính thẩm định giá Việt Nam thực hiện
DECLARATION.......................................................................................................5
CHAPTER 1: GENERAL THEORY OF THE FIXED ASSET AUDIT
PROCESS IN THE AUDIT OF FINANCIAL STATEMENTS...........................9
1.1. OVERVIEW OF FIXED ASSETS IN THE ENTERPRISE...........................9
1.1.1. The concept of fixed assets........................................................................9
1.1.2. The role of fixed assets in the enterprise and information about fixed
assets in financial statements............................................................................10
1.1.3. Accounting for fixed assets in the business.............................................11
1.1.4. Internal control over fixed assets............................................................17
1.2. OVERVIEW OF AUDIT OF FIXED ASSETS IN AUDIT OF FINANCIAL
STATEMENTS.....................................................................................................18
1.2.1. Necessity and objectivity of the audit of fixed assets in the audit of
financial statements...........................................................................................18
1.2.2. Fixed asset audit objective......................................................................19
1.2.3. Fixed asset audit basis.............................................................................21
1.2.4. Internal control and internal control survey of fixed assets in the audit of
financial statements...........................................................................................22
1.2.5. Common errors in fixed asset audit.........................................................23
1.3. AUDITING PROCEDURES OF FIXED ASSETS.......................................25
1.3.1. Audit planning.........................................................................................25
1.3.2. Conduct audits.........................................................................................30
1.3.3. Finishing the audit of fixed assets...........................................................46
CONCLUSION.......................................................................................................47
CHAPTER 2: THE CURRENT SITUATION OF THE FIXED ASSET AUDIT
PROCESS IN THE AUDIT OF FINANCIAL STATEMENT CONDUCTED
BY VIET NAM AUDIT VALUATION AND FINANCIAL CONSULTING
COMPANY LIMITED...........................................................................................48
2.1. GENERAL OVERVIEW OF VIET NAM AUDIT VALUATION AND
FINANCIAL CONSULTING COMPANY LIMITED........................................48
2.1.1. The process of formation and development.............................................48
2.1.2. Organization management apparatus.....................................................50
2.1.3. Services provided by the Company..........................................................52
2.1.4. General process of auditing financial statements of FACOM................54
2.1.5. Organizational characteristics of audit records.....................................60
2.1.6. Auditing quality control of Vietnam Audit Valuation and Financial
Consulting Company limited.............................................................................63
2.2. THE REALITY OF THE AUDIT OF FIXED ASSET IN FINANCIAL
STATEMENT AUDITING PERFORMED BY VIETNAM AUDIT
VALUATION AND FINANCIAL CONSULTING COMPANY LIMITED......65
2.2.1. Audit planning.........................................................................................65
2.2.2. Implementing...........................................................................................83
2.2.3. Finishing the audit of fixed assets.........................................................100
iii
CONCLUSION.....................................................................................................101
CHAPTER 3: RECOMMENDATION FOR IMPROVING THE AUDIT OF
FIXED ASSETS IN FINANCIAL STATEMENTS CONDUCTED BY
VIETNAM AUDIT VALUATION AND FINANCIAL CONSULTING
COMPANY LIMITED.........................................................................................102
3.1. ASSESSMENT OF THE REALITY OF THE FIXED ASSETS AUDIT
PROCESS AT VIETNAM AUDIT VALUATION AND FINANCIAL
CONSULTING COMPANY LIMITED.............................................................102
3.1.1. Advantages.............................................................................................102
3.1.2. Weakness...............................................................................................106
3.1.3. Reason...................................................................................................109
3.2. THE DIRECTION OF DEVELOPMENT AND THE REQUIREMENT OF
COMPLETING THE AUDITING PROCESS OF FIXED ASSETS IN AUDIT
OF THE FINANCIAL STATEMENTS AT VIET NAM AUDIT VALUATION
AND FINANCIAL CONSULTING COMPANY LIMITED.............................109
3.2.1. The direction of development of Vietnam Audit valuation and financial
consulting company limited.............................................................................110
3.2.2. The necessary of completing the Audit process of fixed assets in Audit of
the financial statement performed by FACOM................................................110
3.3. PRINCIPLES AND REQUIREMENTS FOR FINISHING THE AUDIT
PROCESS OF FIXED ASSETS IN AUDIT OF FINANCIAL STATEMENTS
AT VIET NAM AUDIT VALUATION AND FINANCIAL CONSULTING
COMPANY LIMITED.......................................................................................113
3.3.1. Principles of completing the audit process of fixed assets in the audit of
financial statements at FACOM......................................................................113
3.3.2. The complete requirement.....................................................................114
3.4. SOME SOLUTIONS TO COMPLETE THE AUDIT PROCESS OF FIXED
ASSETS IN AUDIT OF FINANCIAL STATEMENTS AT AT VIET NAM
AUDIT VALUATION AND FINANCIAL CONSULTING COMPANY
LIMITED............................................................................................................114
3.4.1. Solutions to improve the financial statement audit process at Vietnam
Audit Valuation and Financial Consulting Co., Ltd........................................114
3.4.2. Solutions to improve the fixed asset auditing in the financial statement
audit process at Vietnam Audit Valuation and Financial Consulting Co., Ltd
.........................................................................................................................116
CONCLUSION.....................................................................................................121
REFERENCES......................................................................................................122
iv
DECLARATION
I hereby declare that this thesis is my own work and effort and that has
not been submitted anywhere for any award. Where other sources of
information have been used, they have been acknowledged.
The data and results described in the thesis are derived from the actual
situation of the practice company.
Student
5
INTRODUCTION
1. The urgency of the topic
Currently, in order to adapt to the requirements of the economy
transitioning to the market mechanism and international integration,
independent audit activity in our country has formed and developed rapidly in
order to enhance the transparency of the financial situation of any agency or
organization through examination, evaluation, and conclusions on the
truthfulness and reasonableness of the financial information of that entity.
Even though businesses operate in different fields, fixed assets are always an
item of concern because they are prone to fraud and errors because they
account for a large proportion of the balance sheet. That is why, in the audits,
the audit of fixed assets is always valued and takes up the most time,
requiring people with a lot of experience to perform. Each audit is a
combination of the results of many activities and many different cycles and
items. Each operating part, each period, and each item has a close relationship
and complements each other to successfully complete an audit. The fixed
asset item plays a very important role in the production and business process
of a company enterprise. Therefore, the accounting of fixed assets as well as
the deduction of depreciation expenses need to be properly recorded and
calculated accurately. Fixed assets on the balance sheet usually account for a
large proportion, so errors in this item often have a material impact on the
financial statements of the enterprise. Therefore, the audit of fixed assets
plays an important role in the audit of financial statements.
Through the theory learned at school as well as the practice of his
graduate internship at Vietnam Auditing, Valuation and Financial Consulting
Co., Ltd. about the audit of fixed assets, I chose the topic "Completing the
process of auditing fixed assets in the audit of financial statements
6
conducted by Vietnam Valuation Auditing and Financial Consulting Co.,
Ltd." to complete his thesis.
2.
Research objective
The purpose of the study is to apply the theory and practice of auditing
fixed assets in financial statements audited at Vietnam Valuation Auditing
and Financial Consulting Co., Ltd. thus drawing comments on the advantages
and limitations of the fixed asset audit process at the company and offering
some solutions to improve the process. To accomplish the above purpose, the
research tasks set out:
- Systematize and clarify the general theoretical basis of fixed assets and
the process of auditing fixed assets in auditing corporate financial statements.
- Analyze the current status of the fixed asset auditing process in the
financial statement audit at Vietnam Valuation Auditing and Financial
Consulting Co., Ltd., highlighting the achieved results, limitations, and main
reasons.
Proposing solutions to improve the process of auditing fixed assets in
auditing financial statements at Vietnam Valuation Auditing and Financial
Consulting Co., Ltd.
3. Subjects and scope of research
The object of the study is the process of auditing fixed assets at
Vietnam Valuation Auditing and Financial Consulting Co., Ltd.
Research scope:
- About space: At Vietnam Auditing, Valuation and Financial
Consulting Co., Ltd.
- About time: The thesis evaluates the current status of the process of
auditing fixed assets at Vietnam Valuation Auditing and Financial Consulting
Co., Ltd.
7
Do Drive thay đổi chính sách, nên một số link cũ yêu cầu duyệt download. các bạn chỉ cần làm theo hướng dẫn.
Password giải nén nếu cần: ket-noi.com | Bấm trực tiếp vào Link để tải:
completing the audit process of fixed assets in the audit of financial statements conducted by vietnam valuation auditing and financial consulting co.,ltd
hoàn thiện quy trình kiểm toán tài sản cố định trong kiểm toán báo cáo tài chính do Công ty TNHH kiểm toán và tư vấn tài chính thẩm định giá Việt Nam thực hiện
DECLARATION.......................................................................................................5
CHAPTER 1: GENERAL THEORY OF THE FIXED ASSET AUDIT
PROCESS IN THE AUDIT OF FINANCIAL STATEMENTS...........................9
1.1. OVERVIEW OF FIXED ASSETS IN THE ENTERPRISE...........................9
1.1.1. The concept of fixed assets........................................................................9
1.1.2. The role of fixed assets in the enterprise and information about fixed
assets in financial statements............................................................................10
1.1.3. Accounting for fixed assets in the business.............................................11
1.1.4. Internal control over fixed assets............................................................17
1.2. OVERVIEW OF AUDIT OF FIXED ASSETS IN AUDIT OF FINANCIAL
STATEMENTS.....................................................................................................18
1.2.1. Necessity and objectivity of the audit of fixed assets in the audit of
financial statements...........................................................................................18
1.2.2. Fixed asset audit objective......................................................................19
1.2.3. Fixed asset audit basis.............................................................................21
1.2.4. Internal control and internal control survey of fixed assets in the audit of
financial statements...........................................................................................22
1.2.5. Common errors in fixed asset audit.........................................................23
1.3. AUDITING PROCEDURES OF FIXED ASSETS.......................................25
1.3.1. Audit planning.........................................................................................25
1.3.2. Conduct audits.........................................................................................30
1.3.3. Finishing the audit of fixed assets...........................................................46
CONCLUSION.......................................................................................................47
CHAPTER 2: THE CURRENT SITUATION OF THE FIXED ASSET AUDIT
PROCESS IN THE AUDIT OF FINANCIAL STATEMENT CONDUCTED
BY VIET NAM AUDIT VALUATION AND FINANCIAL CONSULTING
COMPANY LIMITED...........................................................................................48
2.1. GENERAL OVERVIEW OF VIET NAM AUDIT VALUATION AND
FINANCIAL CONSULTING COMPANY LIMITED........................................48
2.1.1. The process of formation and development.............................................48
2.1.2. Organization management apparatus.....................................................50
2.1.3. Services provided by the Company..........................................................52
2.1.4. General process of auditing financial statements of FACOM................54
2.1.5. Organizational characteristics of audit records.....................................60
2.1.6. Auditing quality control of Vietnam Audit Valuation and Financial
Consulting Company limited.............................................................................63
2.2. THE REALITY OF THE AUDIT OF FIXED ASSET IN FINANCIAL
STATEMENT AUDITING PERFORMED BY VIETNAM AUDIT
VALUATION AND FINANCIAL CONSULTING COMPANY LIMITED......65
2.2.1. Audit planning.........................................................................................65
2.2.2. Implementing...........................................................................................83
2.2.3. Finishing the audit of fixed assets.........................................................100
iii
CONCLUSION.....................................................................................................101
CHAPTER 3: RECOMMENDATION FOR IMPROVING THE AUDIT OF
FIXED ASSETS IN FINANCIAL STATEMENTS CONDUCTED BY
VIETNAM AUDIT VALUATION AND FINANCIAL CONSULTING
COMPANY LIMITED.........................................................................................102
3.1. ASSESSMENT OF THE REALITY OF THE FIXED ASSETS AUDIT
PROCESS AT VIETNAM AUDIT VALUATION AND FINANCIAL
CONSULTING COMPANY LIMITED.............................................................102
3.1.1. Advantages.............................................................................................102
3.1.2. Weakness...............................................................................................106
3.1.3. Reason...................................................................................................109
3.2. THE DIRECTION OF DEVELOPMENT AND THE REQUIREMENT OF
COMPLETING THE AUDITING PROCESS OF FIXED ASSETS IN AUDIT
OF THE FINANCIAL STATEMENTS AT VIET NAM AUDIT VALUATION
AND FINANCIAL CONSULTING COMPANY LIMITED.............................109
3.2.1. The direction of development of Vietnam Audit valuation and financial
consulting company limited.............................................................................110
3.2.2. The necessary of completing the Audit process of fixed assets in Audit of
the financial statement performed by FACOM................................................110
3.3. PRINCIPLES AND REQUIREMENTS FOR FINISHING THE AUDIT
PROCESS OF FIXED ASSETS IN AUDIT OF FINANCIAL STATEMENTS
AT VIET NAM AUDIT VALUATION AND FINANCIAL CONSULTING
COMPANY LIMITED.......................................................................................113
3.3.1. Principles of completing the audit process of fixed assets in the audit of
financial statements at FACOM......................................................................113
3.3.2. The complete requirement.....................................................................114
3.4. SOME SOLUTIONS TO COMPLETE THE AUDIT PROCESS OF FIXED
ASSETS IN AUDIT OF FINANCIAL STATEMENTS AT AT VIET NAM
AUDIT VALUATION AND FINANCIAL CONSULTING COMPANY
LIMITED............................................................................................................114
3.4.1. Solutions to improve the financial statement audit process at Vietnam
Audit Valuation and Financial Consulting Co., Ltd........................................114
3.4.2. Solutions to improve the fixed asset auditing in the financial statement
audit process at Vietnam Audit Valuation and Financial Consulting Co., Ltd
.........................................................................................................................116
CONCLUSION.....................................................................................................121
REFERENCES......................................................................................................122
iv
DECLARATION
I hereby declare that this thesis is my own work and effort and that has
not been submitted anywhere for any award. Where other sources of
information have been used, they have been acknowledged.
The data and results described in the thesis are derived from the actual
situation of the practice company.
Student
5
INTRODUCTION
1. The urgency of the topic
Currently, in order to adapt to the requirements of the economy
transitioning to the market mechanism and international integration,
independent audit activity in our country has formed and developed rapidly in
order to enhance the transparency of the financial situation of any agency or
organization through examination, evaluation, and conclusions on the
truthfulness and reasonableness of the financial information of that entity.
Even though businesses operate in different fields, fixed assets are always an
item of concern because they are prone to fraud and errors because they
account for a large proportion of the balance sheet. That is why, in the audits,
the audit of fixed assets is always valued and takes up the most time,
requiring people with a lot of experience to perform. Each audit is a
combination of the results of many activities and many different cycles and
items. Each operating part, each period, and each item has a close relationship
and complements each other to successfully complete an audit. The fixed
asset item plays a very important role in the production and business process
of a company enterprise. Therefore, the accounting of fixed assets as well as
the deduction of depreciation expenses need to be properly recorded and
calculated accurately. Fixed assets on the balance sheet usually account for a
large proportion, so errors in this item often have a material impact on the
financial statements of the enterprise. Therefore, the audit of fixed assets
plays an important role in the audit of financial statements.
Through the theory learned at school as well as the practice of his
graduate internship at Vietnam Auditing, Valuation and Financial Consulting
Co., Ltd. about the audit of fixed assets, I chose the topic "Completing the
process of auditing fixed assets in the audit of financial statements
6
conducted by Vietnam Valuation Auditing and Financial Consulting Co.,
Ltd." to complete his thesis.
2.
Research objective
The purpose of the study is to apply the theory and practice of auditing
fixed assets in financial statements audited at Vietnam Valuation Auditing
and Financial Consulting Co., Ltd. thus drawing comments on the advantages
and limitations of the fixed asset audit process at the company and offering
some solutions to improve the process. To accomplish the above purpose, the
research tasks set out:
- Systematize and clarify the general theoretical basis of fixed assets and
the process of auditing fixed assets in auditing corporate financial statements.
- Analyze the current status of the fixed asset auditing process in the
financial statement audit at Vietnam Valuation Auditing and Financial
Consulting Co., Ltd., highlighting the achieved results, limitations, and main
reasons.
Proposing solutions to improve the process of auditing fixed assets in
auditing financial statements at Vietnam Valuation Auditing and Financial
Consulting Co., Ltd.
3. Subjects and scope of research
The object of the study is the process of auditing fixed assets at
Vietnam Valuation Auditing and Financial Consulting Co., Ltd.
Research scope:
- About space: At Vietnam Auditing, Valuation and Financial
Consulting Co., Ltd.
- About time: The thesis evaluates the current status of the process of
auditing fixed assets at Vietnam Valuation Auditing and Financial Consulting
Co., Ltd.
7
Do Drive thay đổi chính sách, nên một số link cũ yêu cầu duyệt download. các bạn chỉ cần làm theo hướng dẫn.
Password giải nén nếu cần: ket-noi.com | Bấm trực tiếp vào Link để tải:
You must be registered for see links