Revenue and receivables recorded in the books must be real. | and the Release Order has been approved. • Reconcile the Warehouse Delivery Note with the invoice to ensure that a revenue item is not invoiced and recorded multiple times. | pandemic | during the year. Reconcile Purchase Orders, Delivery Orders, Delivery Notes | ||
(2): “Completeness”: Revenue, receivables and collected payments are fully recorded. | • Shipping documents, Purchase Orders, and Delivery Notes must be numbered in order to control and compare with invoices regarding the quantity of goods delivered. time of export | KS2 | Each transaction | 2. Select 2 months of the year to borrow Shipping Documents, Purchase Orders, Delivery Notes. Check if the STT is entered continuously. Are not. | C130 |
• [Periodically], debt reconciliation with customers must be conducted. Differences must be investigated and resolved. | KS3 | Monthly/Quarterly… | 3. Select 2 months/quarters in the year to borrow the Debt Reconciliation Minutes with the Customer. Compare the data with the accounting books. Consider handling the differences (if any). Have). | C140 | |
(3): “Accuracy”: Revenue, receivables and collected payments are recorded accurately and to the correct subjects. | • The selling price on the invoice is checked by [authorized person], compared with the Price List and added together before being transferred to the Customer. | KS4 | Each transaction | 4. Based on the invoices selected in step (1): Check and compare the selling price with the Price List applicable at that time. Consider approval if there is a price change. sell. | C120 |
• [Monthly] accountant prepares a record of reconciliation of receivables with the sales department | KS5 | Monthly | 5. Select 2 months of the year to borrow the Minutes of reconciliation of 2 departments. Reconcile the data and consider handling the differences (if any). Have). | C150 | |
(4): “Receivables”: Customer receivables are recorded at recoverable value. | •[Authorized person] evaluates the customer's ability to pay before selling on credit | KS6 | [Competent person] assesses the ability to pay KH's math | 6. Select 5 customers with large outstanding balances. Check customer credit history and approval for credit sales. | C160 |
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before sale bear | |||||
• [BP is responsible for] preparing monthly debt aging analysis reports and submitting them to the leadership for review. | Monthly | 7. Select 2 months to borrow the Aged Debt Analysis Report. Check the analysis data on the report. Review the overdue debt customers that have been provisioned for. room yet | C170 |
CONCLUDE
The auditor believes that the internal control system of the cycle can prevent/detect material errors in a timely manner.
Implement TNCB at level: MEDIUM
Implement TNCB at level: LOW
Auditors do not trust that internal control of the process can prevent/detect material misstatements in a timely manner.
Implement TNCB at level: HIGH
Deficiencies in internal control should be stated in the Management Letter (Reference: )
APPENDIX 05
DETAILED CHECKLIST OF SALES AND SERVICE PROVISION SAMPLE
Unit: Dong
Document date
Certificate number from | Interpretation | TK In debt | TK Have | Amount | ||
05/01/2015 | 0045 | Frozen white leg shrimp | 131 | 511 | 953,321,152 | |
09/01/2015 | 0069 | Frozen white leg shrimp | 112 | 511 | 1,252,361,114 | |
January 20, 2015 | 0124 | Frozen shrimp | 131 | 511 | 3,242,166,321 | |
January 22, 2015 | 0131 | Frozen white leg shrimp | 131 | 511 | 3,100,353,222 | |
January 25, 2015 | 0147 | Frozen white leg shrimp | 131 | 511 | 1,123,321,225 | |
January 29, 2015 | 0172 | Frozen shrimp | 112 | 511 | 422,144,554 | |
03/03/2015 | 0359 | Frozen white leg shrimp | 131 | 511 | 3,214,456,048 | |
07/03/2015 | 0384 | Frozen shrimp | 131 | 511 | 535.452.055 | |
March 17, 2015 | 0434 | Frozen shrimp | 131 | 511 | 2,180,445,366 | |
March 21, 2015 | 0456 | Frozen white leg shrimp | 131 | 511 | 4,155,501,442 | |
March 26, 2015 | 0481 | Frozen white leg shrimp | 112 | 511 | 740,224,509 | |
March 29, 2015 | 0515 | Frozen white leg shrimp | 131 | 511 | 3,663,525,079 | |
April 11, 2015 | 0575 | Frozen shrimp | 131 | 511 | 2,504,222,177 | |
April 24, 2015 | 0640 | Frozen white leg shrimp | 131 | 511 | 2,121,909,090 | |
April 26, 2015 | 0653 | Frozen white leg shrimp | 131 | 511 | 467.145.840 | |
06/07/2015 | 0975 | Frozen shrimp | 131 | 511 | 5,671,000,000 | |
July 10, 2015 | 0997 | Frozen white leg shrimp | 112 | 511 | 86,758,916 | |
July 17, 2015 | 1034 | Frozen white leg shrimp | 131 | 511 | 3,162,034,019 | |
July 22, 2015 | 1069 | Frozen shrimp | 131 | 511 | 610.886.269 | |
July 25, 2015 | 1085 | Frozen white leg shrimp | 131 | 511 | 5,918,829,361 | |
03/08/2015 | 1127 | Frozen shrimp | 131 | 511 | 3,957,835,110 | |
05/08/2015 | 1139 | Frozen white leg shrimp | 131 | 511 | 539,114,090 | |
August 19, 2015 | 1139 | Frozen white leg shrimp | 131 | 511 | 5.615.090.204 | |
August 20, 2015 | 1213 | Frozen shrimp | 112 | 511 | 1,510,724,634 | |
August 26, 2015 | 1244 | Frozen white leg shrimp | 131 | 511 | 4,511,500,000 | |
October 6, 2015 | 3245 | Frozen shrimp | 112 | 511 | 790,439,328 | |
10/11/2015 | 3284 | Frozen white leg shrimp | 131 | 511 | 747.858.210 | |
October 15, 2015 | 3315 | Frozen white leg shrimp | 112 | 511 | 2,972,010,618 | |
October 17, 2015 | 3339 | Frozen white leg shrimp | 131 | 511 | 3,919,236,333 | |
Document date
Number document | Interpretation | TK In debt | TK Have | Amount | ||
October 22, 2015 | 3375 | Frozen shrimp | 112 | 511 | 5,400,920,616 | |
October 23, 2015 | 3387 | Frozen white leg shrimp | 131 | 511 | 2.102.340.001 | |
October 25, 2015 | 3412 | Frozen white leg shrimp | 131 | 511 | 823,771,829 | |
October 30, 2015 | 3653 | Frozen shrimp | 131 | 511 | 3,780,493,211 | |
November 5, 2015 | 3955 | Frozen white leg shrimp | 131 | 511 | 4,252,047,568 | |
11/09/2015 | 3980 | Frozen shrimp | 112 | 511 | 2,592,800,000 | |
November 15, 2015 | 4152 | Frozen shrimp | 131 | 511 | 262,061,368 | |
November 16, 2015 | 4167 | Frozen white leg shrimp | 131 | 511 | 3,085,158,512 | |
November 29, 2015 | 4235 | Frozen shrimp | 112 | 511 | 51,713,352 | |
November 30, 2015 | 4239 | Frozen white leg shrimp | 112 | 511 | 3,499,793,800 | |
December 3, 2015 | 4262 | Frozen white leg shrimp | 131 | 511 | 4,153,400,000 | |
12/09/2015 | 4315 | Frozen white leg shrimp | 112 | 511 | 951,760,667 | |
10/12/2015 | 4327 | Frozen shrimp | 131 | 511 | 4,367,372,593 | |
12/12/2015 | 4340 | Frozen white leg shrimp | 131 | 511 | 987.154.370 | |
December 14, 2015 | 4355 | Frozen white leg shrimp | 112 | 511 | 1,566,333,848 | |
December 17, 2015 | 4381 | Frozen shrimp | 131 | 511 | 6,383,765,467 | |
December 19, 2015 | 4398 | Frozen white leg shrimp | 131 | 511 | 5,688,000,000 | |
December 22, 2015 | 4417 | Frozen shrimp | 112 | 511 | 370,260,468 | |
December 28, 2015 | 4449 | Frozen shrimp | 131 | 511 | 5,725,604,000 | |
December 29, 2015 | 4461 | Frozen white leg shrimp | 131 | 511 | 6,135,970,657 | |
December 30, 2015 | 4479 | Frozen white leg shrimp | 131 | 511 | 2,918,919,695 | |
: Match: export customs declaration, commercial invoice.
: Match: VAT invoice, set of export documents.
APPENDIX 06
DETAILED CHECKLIST OF BANK INTEREST AND EXCHANGE RATE DIFFERENCES
Unit: Dong
Day
document
Number CT | Interpretation | Amount | ||
05/01/2015 | 010 | C/L SBV buying rate (21,320-21,380) | 251,110,000 | |
January 16, 2015 | 014 | C/L SBV buying rate (21,320-21,380) | 264,528,100 | |
January 22, 2015 | 021 | C/L SBV buying rate (21,320-21,380) | 255,690,500 | |
January 29, 2015 | 030 | Deposit interest | 355.900.865 | |
02/04/2015 | 035 | C/L SBV buying rate (21,310-21,360) | 269,972,809 | |
February 15, 2015 | 037 | C/L SBV buying rate (21,310-21,360) | 250,569,125 | |
February 19, 2015 | 042 | C/L SBV buying rate (21,310-21,360) | 261,215,541 | |
February 28, 2015 | 045 | Deposit interest | 420.258.415 | |
April 10, 2015 | 061 | C/L SBV buying rate (21,570-21,630) | 251,110,000 | |
April 17, 2015 | 063 | C/L SBV buying rate (21,570-21,630) | 250,215,300 | |
April 29, 2015 | 078 | Deposit interest | 263,849,701 | |
June 10, 2015 | 096 | C/L SBV buying rate (21,765-21,825) | 359,972,809 | |
June 25, 2015 | 098 | C/L SBV buying rate (21,765-21,825) | 258,210,900 | |
June 29, 2015 | 104 | Deposit interest | 320,868,830 | |
09/10/2015 | 302 | C/L SBV buying rate (21,780-21,840) | 270,562,352 | |
12/09/2015 | 305 | C/L SBV buying rate (21,780-21,840) | 350,780,520 | |
September 22, 2015 | 326 | C/L SBV buying rate (21,780-21,840) | 268,569,500 | |
September 25, 2015 | 330 | C/L SBV buying rate (21,780-21,840) | 230,800,560 | |
September 29, 2015 | 341 | Deposit interest | 230,550,850 | |
11/03/2015
496 | C/L SBV buying rate (22,265-22,345) | 279,450,900 | | |
11/10/2015 | 515 | C/L SBV buying rate (22,265-22,345) | 360,500,430 | |
November 19, 2015 | 534 | C/L SBV buying rate (22,265-22,345) | 218,560,458 | |
November 23, 2015 | 569 | C/L SBV buying rate (22,265-22,345) | 229,500,850 | |
December 6, 2015 | 590 | C/L SBV buying rate (22,460-22,530) | 251,500,690 | |
December 13, 2015 | 623 | C/L SBV buying rate (22,460-22,530) | 229,940,360 | |
December 25, 2015 | 657 | C/L SBV buying rate (22,460-22,530) | 345.539210 | |
December 27, 2015 | 665 | C/L SBV buying rate (22,460-22,530) | 297,929,250 | |
12/30/2105 | 677 | Deposit interest | 265,950,300 | |
: Matches with bank statement
APPENDIX 07
CUT – OFF DOCUMENT CHECKLIST
Unit: Dong
Document date
Number document | Content | Debit Account | TK Have | Amount | ||
December 28, 2015 | 4447 | HD.20.MFS for sale SeaFoods | 131 | 511 | 5,725,604,000 | |
December 28, 2015 | 4450 | TP sells seafood joint stock company Viet Hung | 131 | 511 | 757,532,875 | |
December 28, 2015 | 4451 | TP sells seafood joint stock company Tay Do | 131 | 511 | 3,560,403,446 | |
December 29, 2015 | 4460 | TP for sale HD.75. ZUHAIR | 131 | 511 | 5,135,970,657 | |
December 29, 2015 | 4461 | Item for sale HD.55.MFS SeaFoods | 131 | 511 | 6,135,970,657 | |
December 29, 2015 | 4462 | TP sells TP LLC Nam Hai Export | 131 | 511 | 2,212,785,742 | |
December 30, 2015 | 4476 | TP sells seafood joint stock company Tay Do | 131 | 511 | 844.285.545 | |
December 30, 2015 | 4477 | Product for sale HD.67.MK.EIE | 131 | 511 | 5,918,919,695 | |
December 30, 2015 | 4478 | TP for sale HD.81 ZUHAIR | 131 | 511 | 3,665,484,657 | |
December 30, 2015 | 4479 | Sell TP HD.67. MK-PIMA Inv.01 | 131 | 511 | 6,918,919,695 | |
09/01/2016 | 0659 | Item for sale HD.001.MFS SeaFoods | 131 | 511 | 3,239,694,334 | |
09/01/2016 | 0658 | TP sells seafood joint stock company Tay Do | 131 | 511 | 598.355.454 | |
07/01/2016 | 0155 | Goods for sale HD.001.ADREANZOON | 131 | 511 | 1,456,740,909 | |
04/01/2016 | 0089 | TP for sale HD.001 ZUHAIR | 131 | 511 | 3.102.706.666 | |
03/01/2016 | 0080 | Sell TP HD.001. MK- PIMA Inv.01 | 131 | 511 | 3,228,000,000 | |
03/01/2016 | 0079 | TP sells seafood joint stock company Tay Do | 131 | 511 | 745,777,778 | |
03/01/2016 | 0078 | Product for sale HD.001.MK.EIE | 131 | 511 | 1,144,100,000 | |
02/01/2016 | 0016 | TP sells seafood joint stock company Viet Hung | 131 | 511 | 427,450,000 | |
02/01/2016 | 0015 | TP sells TP LLC Nam Hai Export | 131 | 511 | 316,337,778 | |
: Match with 2015 invoice and record 2015 revenue
: Match 2016 invoice and record 2016 revenue