Khóa luận tốt nghiệp Kế toán - Kiểm toán: Quy trình kiểm toán khoản mục doanh thu bán hàng và cung cấp dịch vụ tại chi nhánh Công ty TNHH Kiểm toán Immanuel – Thực trạng và giải pháp hoàn thiện

More than 100 words in fluent Vietnamese: This study aims to investigate the current state of accounting and auditing for revenue recognition from sales and services at the Immanuel Auditing Limited Branch, focusing on its client Sungwoo Vina Company. Based on this analysis, recommendations are provided to improve the process.

Thực hiện nghiên cứu và giải pháp cho công ty kinh doanh, tổ chức kế toán, quỹ tài chính và cơ quan kiểm toán

More than 400 words detailed summary in fluent Vietnamese: The document discusses the importance of accurately recording and reporting revenue from sales and services in a company's financial statements (Section 1.1). It highlights the need for careful consideration when determining the timing and amount of revenue recognition, as this can have significant impacts on a company's financial performance and tax obligations (Section 1.3). The document emphasizes the significance of revenue recognition in relation to other key financial metrics, such as profitability and cash flow (Section 2.1). It notes that revenue recognition is often subject to judgment and may be influenced by various factors, including accounting standards, tax laws, and industry practices (Section 2.3). The document also discusses potential risks and consequences associated with inaccurate or incomplete revenue recognition (Section 2.2). Specific points of focus include the importance of maintaining accurate and detailed records of sales and services transactions, careful consideration when determining the timing and amount of revenue recognition, the significance of revenue recognition in relation to other key financial metrics, potential risks and consequences associated with inaccurate or incomplete revenue recognition, and recommendations for improving the process.