TAY DO UNIVERSITY
FACULTY OF ACCOUNTING - FINANCE - BANKING
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GRADUATION THESIS IN ACCOUNTING
AUDIT ITEM
PAYABLE TO EMPLOYEES AND SALARY DEDUCTIONS IN FINANCIAL STATEMENT AUDIT
Instructor:
MSc. NGUYEN QUANG NHON
Students perform:
PHAM THI BICH HUYEN STUDENT ID: 12D340301033 CLASS: DHKT7
Can Tho, 2016
THANK YOU
“Learning is the path to success”, I am lucky to be able to go to school, study my favorite major at university and today to be able to do my graduation thesis is a great happiness for me. But on the path to knowledge, there are indispensable teachers who are devoted to their students, I would like to send my most sincere thanks to all the teachers of the Faculty of Accounting - Finance - Banking in particular, all the teachers of Tay Do University in general, the teachers who have taught me and especially Mr. Nguyen Quang Nhon - the lecturer who guided me to complete my graduation thesis.
The thesis is completed, I sincerely thank the Board of Directors of Sao Viet Auditing Company Limited - Can Tho Branch for accepting me as an intern, the brothers and sisters in the company have wholeheartedly helped me. In addition, I would like to thank my family and friends who have always supported me.
Due to time and knowledge constraints, the thesis is inevitably flawed. We look forward to receiving comments from teachers and colleagues at Sao Viet Auditing Company Limited - Can Tho Branch to improve the thesis.
I wish all teachers, brothers and sisters in Sao Viet Auditing Company and Mr. Nguyen Quang Nhon good health, success in career and life.
Can Tho, April 22, 2016
Student
Pham Thi Bich Huyen
COMMITMENT
To complete my graduation thesis, I consulted a number of documents related to the field of auditing and accounting, including documents on auditing payables to employees and salary deductions.
I hereby declare that this is my own research work and was guided by Master Nguyen Quang Nhon. The research content and results in this topic are honest and have not been published in any form before. All references in the thesis are specifically cited as sources.
If any fraud is detected, I will take full responsibility for the content of my thesis. Tay Do University is not involved in any copyright violations caused by me during the thesis process (if any).
Can Tho, April 22, 2016
Student
Pham Thi Bich Huyen
THESIS SUMMARY
The thesis "Auditing items payable to employees and salary deductions" is presented by the author in five chapters with the following specific content:
Chapter 1. Introduction: Presents an overview of the research topic and states the urgency, sets out the goals to be achieved for the research topic. Presents the methods used in the research process, and in addition, to help readers easily access the research problem, the scope of the thesis is specifically stated. At the end of the chapter, an overview of the research topic is provided.
Chapter 2. Theoretical basis: In this chapter, the author presents the impact of the research topic on the auditing process, the basis of documents for auditing the items payable to employees and salary deductions. In addition, the author also shows the reader a general process of auditing salary items and salary deductions.
Chapter 3. Current situation: Represents the main content of the thesis and is the most important part of the research topic. The auditing company is presented by the author as generally as possible. The Audit Program on the research topic at the Auditing Company is presented clearly and completely, including 3 parts: Building an Audit Program with practical procedures that are fully implemented, ensuring that the following processes proceed smoothly; Performing the Audit of payable items to employees and salary deductions through data collected in customer records, presenting and making adjustment entries when there are errors; Closing the Audit is the process of reviewing the working records of authorized persons to draw final conclusions about the Audit process and issuing the Audit Report to the customer.
Chapter 4. Solution: Through the research and understanding obtained in the previous chapters, the author evaluates the Company's Auditing process, thereby stating the need to improve the Auditing process, proposing solutions and conditions for implementing the above solutions.
Chapter 5. Conclusion and recommendations: The author presents his personal opinion after conducting the research topic with actual data and experience in the Auditing process. With his own understanding through studying, practicing and learning more, the author gives the most feasible recommendations for the Company's Auditing process to be better.
INTERNSHIP ORGANIZATION COMMENTS
INSTRUCTOR COMMENTS
INDEX
CHAPTER 1: INTRODUCTION 1
1.1 Problem statement 1
1.2 Research objectives. 1
1.2.1 General objectives. 1
1.2.2 Specific objectives 1
1.3 Research methods. 1
1.3.1 Information collection method. 1
1.3.2 Processing method. 2
1.4 Scope of the thesis research. 2
1.4.1 Space. 2
1.4.2 Time. 2
1.4.3 Content. 2
1.5 Structure of the thesis. 2
CHAPTER 2: THEORETICAL BASIS FOR AUDITING ACCOUNTS PAYABLE TO EMPLOYEES AND SALARY DEDUCTIONS 3
2.1 Methodology 3
2.1.1 Audit Overview 3
2.1.1.1 Concept of auditing 3
2.1.1.2 Some related concepts 3
2.2 Items payable to employees and salary deductions that affect the audit. 5
2.2.1 Concept of payables to employees and salary deductions. 5
2.2.1.1 Concept of payable to employees. 5
2.2.1.2 Deductions from salary. 6
2.2.2 Some common mistakes in accounting for payables to employees and salary deductions. 7
2.2.3. Internal control over items payable to employees and salary deductions. 8
2.2.4 Organize accounting work to pay employees and salary deductions. 8
2.2.5 The role of auditing payables to employees and salary deductions in auditing financial statements. 9
2.3 Basis and objectives of auditing payable to employees and salary deductions 9
2.3.1 Base 9
2.3.2 Objectives. 10
2.4 Auditing process of payables to employees and salary deductions in Financial Statement Audit. 11
2.4.1 Develop an audit program for items payable to employees and salary deductions in auditing financial statements. 11
2.4.1.1 Prepare audit plan. 11
2.4.1.2 Collecting basic information 11
2.4.1.3 Collect information about the customer's legal obligations. 12
2.4.1.4 Perform analytical procedures 12
2.4.1.5 Assessment of materiality and risk. 12
2.4.1.6 Understand the Internal Control system and assess control risk. .13 2.4.1.7 Design the Audit Program. 13
2.4.2 Conduct audit of payable items to employees and salary deductions in Financial Statement Audit. 15
2.4.2.1 Implement procedures to control payables to employees and salary deductions. 15
2.4.2.2 Perform analytical procedures for payables to employees and salary deductions. 16
2.4.2.3 Carry out detailed procedures for paying employees and salary deductions. 16