GRADUATION PROJECT PROJECT'S NAME | ee me AUDITING ACCOUNTS RECEIVABLE LN THE PROCESS OF ¬— a1 AUDITING FINANCIAL STATEMENT AT THANG LONG - T.K AUDITING AND VALUATION LIMITED COMPANY SUPERVISOR: MA. NGO TRI TRUNG STUDENT: K A 'LHI THANH HUYEN aeh CODF:15071143 MAIOR: ACCOUNTING, ANALYZING ART AUIDCPING 2 19T COL IOBT ` Á PDD E ER BBON EID MP BRD ANA Hanai~ Fear 207% te ans” ABSTRACT r, we st ud y the pr oc ess of au di ti ng accoun ts re ce iv ab le from customers In this pape ‘Th e obj ective of thi s re se ar ch is to focus on at Thang Long - [. thang Long xe Tả od ` Company and ä Spe tic pepe ryt iS eyed pdt ề Vtein in i". 4 sisnificant bulk of the paper is dedicated to the process of auditing accounts re ceivable from customers in general, and the process of auditing accounls receivable from customers for a specific customer in particular performed by Thang Auditing and Valuation Co,, Ltd.
In addition, interviewees and Long ~ T.K researcher the advantages of auditing customer rcecivables from recognized at Thang Long — T.DLK Auditing and Valuation Co., Ltd as follows: customers young, dynamic, enthusiastic aad highly qualified staffs, audit records are stored scientifically, as well as quality control is always focused, In addition to the above advantages, fhe auiher found some remaining limitations in the audit process at Thang Long - 1.K Auditing and Valuation Co. Lid on human resources is limited before the workload in the market. Anditing programs have not becn designed and bull specifically for cuch specific type of business, as well as the implementation of tests of detailed procedures sull largely depends on the auditor's judgment. i hereby declare that the graduation prosect: “ Auditing accannts receivable in the p wncess aff auditing audHine fifinancial I stat stetermen 1 atai Thang Thang Tong Turớ ~- TDR TK Auditmg and Auditmae anc Valuation Limited Conrmpany “ is the result of ary owa research and has never been published in any work of other.
During the implemetation process of this project, I have seriously luken research elhies; all Ondings of this prajects are results of my own :€ search and surveys; all references in this project are clearly cited according to regulations, l bear fall respansibity for the fidelity of the number and data and other contents ofiny graduation project. Hanoi, June 3rd, 2019 Sludent Ha Thị Thanh Huvcn ‘Tahle of Notations and Abbreviations a Abbreviation Q.ỊA darned Rela heen h nina ere Shee: An a pein shea Rel ccelbinrlel Co. Ltd Limited Liability Company gu De SST CAN ARN IRE RODE đt LÀN A036 SAEVSUON soi NÀNG Xã 2 ASNET ON ANH UƯNN Ti sa AN VỀ Noo toi Ant SINS ARTE ARRAS NCARARRENSSD Siac aataattecitve tay: z ERs een Accounts Recervable from Customers 3k | Thang Long - T. Auditing and Valuation Thang Long ~ TDS Corapury (Jo.
Lid TABLE OF CONTENT jl. TN YRODUCTI ON EO RRL RE Ee Rm BE KE BR Be SR RE ee aE eR SR SRE Oe aT EER HER RT RB EEE i i * RCacgeroh mosey WR RE RST ETRE ES ESS REE ESR WET RET ARR RE ER OVER E EWE CN ARES Se EER Se SEAT EET TST SPAS SVS EEL EPSP RA RSH eer Pae aw } es Hesearch Purpose BRR AP TRS PRN RW SN TẾ NÓ „nh ưng VÀ Đo Moề ŸŠ TIM kết PRG NEO EERE HRSA AE RAM RE CE RAD PERMIT ELIE TEMPER LE KREMERE TREE ECEE ] 3, Reasearch obfective and SKOPe. Ý: XE ĐK + t0 EEE EE RK Ke ee Error! Bookmark nant defined.xcascanseeseacen scenes KERTHBR EMRE RAE EES CHT EEE KW EK LER Error! Bookmark nat defined. Research facilities and dificulties of the researching processError! Bookmark not defined, Xà / , pe x.
oy ty SEP Bee oo a SE ey Rae Pe ` R eek way ch xd BR ORT RG FES ` &. 4 CEReaTE ì Sijfuvriute KER RES RRRRT ETE LR TERR ERE RE RETR ERE TR RT RE RET ERR Te EN RE EER NA NN XÂY VY Về NI EE ER EEE RARE STERNER Ee sob, il, LITEREC I L RE aes vy i k. x KWH KR PRAMS EN ENA RR EE SOE ERE Re ERR RAR A A Ne OR EK MERE KK ENR LoS MRE SEM và HE RRB RHR ACR 1. Qvuermew of Financial stateraent audit.
cscs ee ence ne er Ha 0212212224 PA dH de sty Mage 3 ` BW a. REP Re oe RR RE GT RG ERR EE Ce BERR ROE RE RR NE RAR SR RW RR EE EEE EE OS RE RAT EN > x ` vang aw; % % tự, ¬. at ` Fy ye dak ` a3 Fae Sư» a FE PE key SBEf KREME SET SREP RR BERT RR AE RE VW EMT TW SSB M KAS. OM MOMS AVM SNH V Py SVK Hse LEK CHEM Ra Š UD eee Adlownn he for doubthu accounys SS KI wy wok i nh by SCTVER of auditing debi rece yable from CHSTONTICTS ERE RSET PERU EET RE ET PE EERE MO ? PEE HET EEE corneas nanntanarnenc ee OF 5.
Praud and errors that may coeur for baci debts oneness 6. Process of auditing ARC ta anditing financial statements 0 »v eects FH HH. MT HÓI HE OGYX ERKAðÍCWDNRK. Krrari BEaoknuirRk nai dchncd.
Resedrdh Me tOd§ .cceeeeoeveeeoe ffrdrfl Bookmark not defined. Inferviews Design and Analysis. eon Evert Bookmark aut delined2 3. Merhacdel oye limitations SVMS MBM SVK SLA SLAW SAM VAM RBS ABR BRMMSE Se CHW Se ì crror! Bookmark uot defined? 4.0 ree deren Beolunark not definedSs TY.
FINDINGS AND DISCUSSION. nee eurrer! Bookmark not defined, L. inrodncdon oŸ Thang Long « 1Ð Company.2ZErrart Roakmark not defined. Detailed audit program applied to auditing ARC at Thang Long ~ TK Conpany 2Erruri B 4.
Actual application ef audiu w process of ARC for BeeaHN Vietnam Co., L0 at “ES Thang Long - LÊ athe | ATE B ì EE ¥ KORDA THEA REE RRA RE Le EDOM HON OE BRM V RPI EMRE HARA KOH HMMS ED SHER DHEA PEG HER ARATE Te Wek 4. Comments on the process of auditing ARC ất Thang Long - T.»4 * 4,1 Advantages of auditing ARC at Thane Long - TiOJK ÔN sả.2 Sume limitations in auditing ARC at Thaag Long - T.DLK Company ore dO VV. REFE: re wiht A CES. w BE EE EE EE ROR EER ON RE DERE EERE ER EE RHEE LER IEG RETR PORE EE OE KER KA EE EE EEE SM EN OOK weeeV qá v ý h4 AR ART AEA OEM 38 ACKNOWLEDGEMENT t would like to express the special gratitude to International School of Vietnam National University for supporting me all the time.
Especially, I want to show my thank fullness to my teacher as well as bis guide, Mr Xgo Tri Trung MA., who gave me the golden opportunity and inspiration to do this wonderful project. Thanks to his naiien! guidance, enthusiastic encouragement, usefal critiques, excellent advice amd considerable assistance, | was given strengthoned molivalion im keeping my progress on schedule and broaden the horizon about auditing knowledge. Additionally, 1 would like t send my sincere thanks to Thang Long - TD. Compeny that facilitated me to expertence and learn.
Tam so grateful for having a chance to meet lots of professional peaple who also give advices, guidance and comments for my lhesis. ACKNOWLEDGEMENT t would like to express the special gratitude to International School of Vietnam National University for supporting me all the time. Especially, I want to show my thank fullness to my teacher as well as bis guide, Mr Xgo Tri Trung MA., who gave me the golden opportunity and inspiration to do this wonderful project. Thanks to his naiien! guidance, enthusiastic encouragement, usefal critiques, excellent advice amd considerable assistance, | was given strengthoned molivalion im keeping my progress on schedule and broaden the horizon about auditing knowledge.
Additionally, 1 would like t send my sincere thanks to Thang Long - TD. Compeny that facilitated me to expertence and learn. Tam so grateful for having a chance to meet lots of professional peaple who also give advices, guidance and comments for my lhesis. TABLE OF CONTENT jl.
TN YRODUCTI ON EO RRL RE Ee Rm BE KE BR Be SR RE ee aE eR SR SRE Oe aT EER HER RT RB EEE i i * RCacgeroh mosey WR RE RST ETRE ES ESS REE ESR WET RET ARR RE ER OVER E EWE CN ARES Se EER Se SEAT EET TST SPAS SVS EEL EPSP RA RSH eer Pae aw } es Hesearch Purpose BRR AP TRS PRN RW SN TẾ NÓ „nh ưng VÀ Đo Moề ŸŠ TIM kết PRG NEO EERE HRSA AE RAM RE CE RAD PERMIT ELIE TEMPER LE KREMERE TREE ECEE ] 3, Reasearch obfective and SKOPe. Ý: XE ĐK + t0 EEE EE RK Ke ee Error! Bookmark nant defined.xcascanseeseacen scenes KERTHBR EMRE RAE EES CHT EEE KW EK LER Error! Bookmark nat defined. Research facilities and dificulties of the researching processError! Bookmark not defined, Xà / , pe x. oy ty SEP Bee oo a SE ey Rae Pe ` R eek way ch xd BR ORT RG FES ` &.
4 CEReaTE ì Sijfuvriute KER RES RRRRT ETE LR TERR ERE RE RETR ERE TR RT RE RET ERR Te EN RE EER NA NN XÂY VY Về NI EE ER EEE RARE STERNER Ee sob, il, LITEREC I L RE aes vy i k. x KWH KR PRAMS EN ENA RR EE SOE ERE Re ERR RAR A A Ne OR EK MERE KK ENR LoS MRE SEM và HE RRB RHR ACR 1. Qvuermew of Financial stateraent audit. cscs ee ence ne er Ha 0212212224 PA dH de sty Mage 3 ` BW a.
REP Re oe RR RE GT RG ERR EE Ce BERR ROE RE RR NE RAR SR RW RR EE EEE EE OS RE RAT EN > x ` vang aw; % % tự, ¬. at ` Fy ye dak ` a3 Fae Sư» a FE PE key SBEf KREME SET SREP RR BERT RR AE RE VW EMT TW SSB M KAS. OM MOMS AVM SNH V Py SVK Hse LEK CHEM Ra Š UD eee Adlownn he for doubthu accounys SS KI wy wok i nh by SCTVER of auditing debi rece yable from CHSTONTICTS ERE RSET PERU EET RE ET PE EERE MO ? PEE HET EEE corneas nanntanarnenc ee OF 5. Praud and errors that may coeur for baci debts oneness 6.
Process of auditing ARC ta anditing financial statements 0 »v eects FH HH. MT HÓI HE OGYX ERKAðÍCWDNRK. Krrari BEaoknuirRk nai dchncd. Resedrdh Me tOd§ .cceeeeoeveeeoe ffrdrfl Bookmark not defined.
Inferviews Design and Analysis. eon Evert Bookmark aut delined2 3. Merhacdel oye limitations SVMS MBM SVK SLA SLAW SAM VAM RBS ABR BRMMSE Se CHW Se ì crror! Bookmark uot defined? 4.0 ree deren Beolunark not definedSs TY. FINDINGS AND DISCUSSION.
nee eurrer! Bookmark not defined, L. inrodncdon oŸ Thang Long « 1Ð Company.2ZErrart Roakmark not defined. Detailed audit program applied to auditing ARC at Thang Long ~ TK Conpany 2Erruri B 4. Actual application ef audiu w process of ARC for BeeaHN Vietnam Co., L0 at “ES Thang Long - LÊ athe | ATE B ì EE ¥ KORDA THEA REE RRA RE Le EDOM HON OE BRM V RPI EMRE HARA KOH HMMS ED SHER DHEA PEG HER ARATE Te Wek 4.
Comments on the process of auditing ARC ất Thang Long - T.»4 * 4,1 Advantages of auditing ARC at Thane Long - TiOJK ÔN sả.2 Sume limitations in auditing ARC at Thaag Long - T.DLK Company ore dO VV. REFE: re wiht A CES.
