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ONG HOA XA HQI CHU NGHIA VICE NAM Dc rap - Ty. do - Hanh phile o0o

SO: 125/201 8/HDKT

HOP BONG KIEM TOAN (V/v: Klein loon Boo coo tai chinh cho wan nãm Icji thtic ngay 31/12/2018

czia CONG TY CO PHAN CAP NCO(' CH(1 LON)

Can dr Luat clan scr s 91/2015/QHI3 cUa nutc COng Ma XA HOi Chit Nghia V* Nam dugc Quoc hOi thong qua ngay 24 thang 11 nam 2015.

Can dr Lu9t Thuang mai so' 36/2005/QH11 eüa nu& COng Floa XA HOi Cluj Nghia Vie't Nam dugc Qutic NI thong qua ngay 14 thang 6 nam 2005.

Can dr Luat Klein toan dOc lap se) 67/2011/QH 12 cOa Ott& hOi khoa XII ban hanh ngay 29/03/2011.

Can dr Nghi dinh sE 17/2012/ND-CP ngay 13/03/2012 dia. Chinh PhO qui dinh chi tiEt vã haang clan thi hanh mOt so dieu dia Luat Mem toan doe lap.

Can dr Thong tu 214/2012/TT — BTC ngay 06/12/2012 am BO Tai chinh v viec ban hanh he thEng chuan muc KiEm toan Viet Nam.

Can dr ChuAn muc kiEm toan Viet Nam 210 vE Hgp ang kiim toan;

Can cif Thong at S 65/2015/TT-BTC ngay 08 thang 05 nam 2015 ctia BO Tai chinh Ban hanh cac chuan mire Viet Nam ve Flap &Mg dich vu soat xet.

Can dr Chun mut s6 2410— Soat xet thong tin tai chinh giCra ni8n do do kiem toan vien do lap cOa COng ty [kw hien.

Can dr vao yeu eau cila CONG TV CO PHAN CAP NUOC CHQ LC/N.

Hgp dEng nay dirge IAp ngayil„LthangOinam 2018 bai va giirra cac Ben:

BEN A : CONG TV CO PHAN CAP NiftiC CHQ LON

Dai din là Ong HUS(NH TUAN ANH

Chat Nip : Giam dOc

Dia chi : 97 Pham Hitu Chi, P12, Q5, TPHCM

Dien thoai : (84-28) 38552354

Fax : (84-28) 39550424

Ma sE thuE : 0304797806

BEN B : CONG TV TRACH NHIEM Hilt HAN KIEM TOAN - TI! VAN DAT V4T

Ngutri dai di8n : Ong VO THE HOANG

Chirc \ft) : TEing Gam doc

Dia chi : 86 02 Huynh Khuang Ninh, Phuang DaKao, Quan 1, TPHCM

Email : vietland@vietlandaudit.com.vm

Din thoai : (84-28) 39105401

SO: 125/ 201 8/HDKT Trang 1

Fax : (84-28) 39105402

Tai khoan se' : 29007539 Tai NH TMCP A Chau Chi nhanh Sal Gen

MA so chit& : 0302723703

Sau khi ban bac va thin:mg Ithyng, hai ben Sag th6a thuan k9 ket hqp ilOng gm cac dieu khoan nhir sau:

DIEU 1: NOI DUNG HQP BONG

Ben B deng 9 cung cap cho Ben A dich vv:

Soat xet th8ng tin tai chinh girra nien di) theo Chuan mgc se 2410, bao g6m Bang can do' Ice toan tai ngay 30/06/2018, Bar) cao k8t qua hot dOng kinh doanh, Bap cao luu chuyen den te va

Ban thuyet minh Bao cao tai chinh cho ke toan ket thlic cling ngay. Ong viec soat xet cüa

Ben B dugc that hien vai mac Oat: dua ra ket luan ve Bao cao tai chinh cOa Ben A.

Kiem,toan Bon cao tai chinh cho k9 Ice toan nam ket fink ngAy 31/12/2018, bao gem Bang can doi kE toan tai ngay 31/12/2018, Bao cao ket qua hoat dOng kinh doanh, Bap cao luu chuyen lien

va Ban thuyet minh Bao cap tai chinh cho k9 ke toan nam ket thlic cling ngay. Cuec kiem toan cita Ben B &roc that hien vai mac tieu dua ra 9 kien Kiem toan ye Bao cao tai chinh dm. Ben A.

Bao cao tai chinh dirge lap phi] hop cac Chuan mitre Ice man Viet Nam, Che dr) Ice toan doanh

nghiep Viet Nam va cat quy dinh phap 19 c6 lien quan den viec lap Nita trinh bay Bao cao tai

chinh.

V iec Soat xet th6ng tin tai chinh girra ni8n d'a va kieni coati Bao caotai chinh cho ke toan nam

ket thirc ngay 31 thang 12 Mm 2018, Ben B thgc hien theo cac Chuan mgc Kiem toan Viet Nam.

DIEU 2: MACH NH1EM CUA CAC BEN

Trcich nhiem nice Ben A:

CO'c kiem toan dm Ben 13, se dugc thgc hien tit co SO Ban Gam doc va Ban quan tri caa Ben A

(trong pham vi phii hop) hieu va thin nhan c6 trach nhiem:

Dei voi viec lap va trinh bay Bao cao tAi chinh trung that va hop 19, phtli hop vol cac chuan

mgc Ice wan, che do Ice toan (doanh nghiep) Viet Nam va cac quy dinh Oar) 19 c6 lien quan den

lap vá trinh bay Bap cao tai chinh dirge áp clang;

Dei vol kiem sok nOi b0 ma Ban Gam Mc xac dinh là can thiet de dam bao cho viec lap Nth

trinh bay Bao cao tai chinh khong con sai sot trong you do gian In hoc do nham Ian;

Dam bao cung cap kip the.' cho Ben B:

Quyen tiep can vori tAt ca tai lieu, thong tin ma Ban Clam dec nhan thay la c6 lien quan den

qua trinh lap va trinh bay Bao cao tai chinh nhts chimg tit ke toan, so ke toan, tai lieu va cac

van de khac;

Cac th6ng tin b6 sung ma kiem toan vien va doanh nghiep kiem toan yeu eau Ban Giam

(Vic cung cap hoc giai trinh de phac va cho mac dich clia cuOc kiem want

Quyen tiep can khong hn che .doi voi nhan mgr dm pen A ma kiem toan vien va doanh

nghiep kiem man xac dinh la can thiet dé thu thap bang chCrng kiem toan. B6 tri nhan str

lien quan ding lam viec vai Ben B trong qua trinh kiem toan.

Ban Giam Mc va Ban quan tri caa Ben A (trong pham vi phi: hop) co trach nhiem cung cap va xac

nhan bang van ban v8 cac giai trinh da cung cap trong qua trinh kiem toan vao "Thu giai trinh cüa Ban Giant doe va Ban quan tri", mOt trong nhang yeu cau cna Chuan mgc Kiem toan Viet Nam, trong do neu rO trach nhi'em dm Ban Gam dOc Ben A trong viec lap va trinh bay Bao cao tai chinh

va khang dinh rang anh huang cOa tirng sal sot, ding nhu tong hop cac sal sot khong &roc dieu

Se: 125/ 201 8/HDKT Trang 2

(I)

chinh do Ben B phat hien va tong hopyrong qua trinh kiem toan cho hien tai va the sai sot lien quan den cac ky truck la khong trong yeu dOi v&i tong the Bac) cao tai chinh.

Tao dieu kien thuan tin cho cac nhan vien dia Ben B trong qua trinh lam viec tai Van phong cüa Ben A. Thanh toan day dii phi dich vy kiem toan va the phi khac (neu co) cho ben B theo quy dinh tai Dieu 4 dia Hop dens nay.

Trdch nhiem nice Ben B:

Ben B se thgc hien ding viec kiem toan theo cat chuan mgc kiem toan Viet Nam, phap 'fiat va cac quy chnh có lien quan. Cac chuan mgc kiem toan nay quy dinh Ben B phai tuan thO chuan myt va cac quy dinh ve dao due nghe nghiep, phai lap ke hoach va thgc hen cuec kiem todn de dat dirge so dam bao hop 19 ve viec so lieu ,Bao cao tai chinh, xet ti-en phixong din tong the , c6 c6n sai sot gong yeti hay kheng. Trong cuOc kiem toan Ben B sê thgc hien cac thU We de thu thap bang chang kiem toan ve so lieu va thong tin trinh bay trong Bao cao tai chinh. Cac tha We duce thgc hien thy thuOc vao danh gia cüa kiem toan vien, bao gem viec danh gia rOi ro ca sal sot gong yeu trong Bao cao tai chinh do gian hoac do nhAm Ian. CuOc kiem man ding bao gam viec clanh gia so phO hop dia cac chinh sach ke toan da dugc sir dyng vã cac utc tinh ke toan ciia Ban Giam doe, ding nhu danh gia each trinh bay tong quat elm Bao cao tai chinh.

Ben B co trach nhiem thong bao cho Ben A ve nei dung vã ke hoach kiem toan, cIt kiem toan vien va cac trg 19 c6 nang lye va kinh nghiem thgc hien kiem toan.

Ben B thgc hien cong viec kiem toan theo nguyen the dee lap, khach quan va bac mat. Theo do Ben B khOng duge,quyen tiet 10 cho bat ky met Ben thir Ba nao ma khong c6 sfr dong 9 ciia Ben A, ngoai trir theo you cau elm phap luat va cac quy dinh co lien quan, hoac trong truemg hop nhang th6ng tin nhu gen da &roc cac co quan quan 19 Nha nu& pho bien [-Ong rai hoac dä duct Ben A ding be.

Ben B c6 trach nhiem yeu eau Ben A xac nhan the giai trinh da cung cap cho Ben B trong qua trinh thgc hien kiem man. Theo,Chuan mot Kiem toan Viet Nam, viec dap &rig cac yeu cau nay va Thu giai trinh dm Ban (ham doe va Ban quan tri Ben A ve nhang van de lien quan là met trong nhirmg co so de Ben B dtra ra 9 kien elm minh ve Bao cao tai chinh cua Ben A.

Do nhang flan che vOn c6 cua kiem toan ding nhu elm kiem soat nOi be, c6 ro kh6 tranh khoi IA kiem pan vien co the khong Oat hien duty the sal s6t trong yeu, mac du cuOc kiem toan da dirge lap ke hoach va thgc hien theo cac chuan mgc kiem toan Viet Nam.

De danh gia rni ro, Ben B se xem xet kiem soat nOi b0 ma Ben A sir dyng trong qua trinh lap Bao cao tai chinh dé thiet ké cac th6 tyc kiem toari, phO hop trong tang truth-1g hop, nhung kheng nham myc dich dim ra 9 kien ve tinh hau hieu caa kiemsoat nei be dm Ben A. Tuy nhien, Ben B se thong bao ten Ben A bang van ban ve cat khiem khuyet nghiem gong trong kiem soat nei be ma Ben B phat hien dugc trong qua trinh ki8m toan Bao cao tai chinh.

DIEU 3: BAO CAO KIEM TOAN

Bao cdo soat xet. Bao cao soat xet throe Oat hanh nam (05) be bang ti0ng Viet kem theo bao cao tai chinh da dirge soat xet bang tieng Viet. Ben A gill bon (04)60 tieng VrOt, Ben B gia met (01) 110 tieng Viet.

Bao cao soat xet sê dirge lap bang van ban, gam the nOi dung theo quy chnh dia Chuan mgc Viet Nam ye dich vy soat xet se 2410 - Soat xet thong tin tai chinh giaa nien do do kiem toan viOn d'Oc lap elm C6ng ty thgc hien, phap !fiat va quy dinh cO lien quan.

Trong twang hop Ben A do chnh phat hanh bac) cao soat xet cim Ben B duti bat 14 dang tai lieu nao, hoac phat hanh the tai lieu trong do c6 cac th6ng tin ve bao cao tai chinh da &roc soat xet, Ban Giam d8c Ben A &mg y rang h9 së dinh kern bao cao soat xet ved tai liOu do va chi pith bien reng rai cac tai lieu nay sau khi co so (long 9 cua Ben B bang van ban.

Bao cao ki8m toan chinh that. Bao cao kiem toan &roc phat hanh nam (05)60 bang tieng Viet va ba (03) be bang tieng Anh. Trong truarng hop ,c6,so hieu khac nhau trong cac ban ,clich Bao cao kiem toan thi ban tieng Viet se la ban gee dung de dOi chief'. Ben A gia b6n (04) be tieng Viet va hai (02)

SO: 125/ 2018/HDKT Trang 3

be tieng Anh. Ben,B gia met (01) be tieng Viet va met (01,) Ex) ti6ng Anh. Ba (03) be Thu quan 19 bang,tieng,Viet (neu c6) va‘ ba (03) be Thu. quan 19 bang tieng (Anh - neu c6), de,cap den cac thieu sot can khac phite va cac de xuat cis ki8m toan vien nham hoan thin he thong ke toan va he thong kiem soat nei be cila ben A.

Ben B se phat hanh dy thao, Bao cao kiem toan trong \tong I5,ngay lam viec sau khi thirc hien kiem toan, sau khi Ben A k9 chap thuan tren dir thao Bao cao kiem toan Ben B së phat hanh Bao cao chinh thire

Neu Ben A ce enhu eau tang them ve se lireng bao cao, phan bao cao in An them dirge thanh toan theo chi phi in an thirc te.

Bao cao kiem toan së dirge lap bang van ban, gem cac nei dung theo quy .clinh cis Luat kiem toan doe lap, Chuan mire kiem todn Viet Nam so 700, se 705 va so 706 cac chuan mot kiem toan va quy dinh phap 19 khac co lien quan.

Trong trutng hey Ben A du dinh phat hanh bao can kiem toan cOa Ben B dir6i bat k9 dang Si lieu nao, hoac phat hanh cac Jai lieu trong do c6 eac thong tin ye Bao cao tai chinh da dirge kiem toan, Ban Giam doe Ben A Ong 9 rang h9 se cung cap cho Ben B met ban cOa tai lieu nay va chi pith bien rOng rai cac tai lieu nay sau khi c6 sij deing 9 dm Ben B bang van ban.

DIEU 4: PHI D1CH Vki VA PHUONG THit THANH TOAN

Tang phi dich vy cho cfic dich vy neu tai Dieu 1 la 70.000.000 VND

Thue GTGT 10% 7.000.000 VND -Ding gia tri thanh toan 77.000.000 VND

Dieu khofin thanh tofin: Phi kiem toan se dirge thanh toan bang chuyen khoan true tip vao tài khoan cOa Ben B va dirge chia lam 02 Ian nhtx sau:

Lan 1: Thanh toan 50% gia tri hcfp clang ngay khi hgp deng dirge k9 ket.

Lan 2: Thanh toan 50% phi kiem toan t een lai cho Ben B khi dich vy hoan thanh va dv thao Bao cao Kiem Wan da dirge Ben A k9 chap thuan va phat hanh h6a don gia tri gia tang cho ben A. Ben B sê giao Bao cao kiem toan chinh that sau khi da nhan dirge day du phi dich vg.

Ben B se phat hanh hod elan GTGT cho ben A khi hoan thanh viec cung cap dich \fit, phi) hep vOl quy dinh cüa phap luat thue hien hanh.

DIEU 5: CAM KET THIX HIEN

Hai B8n cam ket thirc hien tAt ca cac dieu khoan da ghi trong H9p clOng.,Trong qua trinh thire hien, neu ,phat sinh wrong mac, hai Ben phai kip thoi thong boo cho nhau de cOng tim phirang an giai quyet. Mei thay dôi phai dirge thong bao true tiep cho moi B8n bang van ban (hoac qua email) theo dia chi tren day.

Mei tranh chap hoac khieu kien phat sinh trong qua trinh thirc hien Help thing se dirge giai quyet bang thutng thao hoac theo Be luat Dan sir nu& Ceng hoa Xa hei ChO nghia Viet Nam IS tai T6a an Kinh te do hai Ben lira chum.

SO: 125/ 2018/HDKT Trang 4

DIEU 6: HIEU LVC, NGON NUT VA THIfII HAN HOP BONG

Hop cl6ng nay tkr dung dugc dugc thanh ly sau khi ben A vã ben B da hoan thanh nghTa Ito cUa rr(6i ben.

Hgp c1.6ng nay clugc lap hai (02) ban chinh bang tielig V* co gia tri nhis nhau va c6 hieu lijc ke tit ngay c6 dO chir ky, con dAu cUa ca hai ben. Nai ben girt met (01) ban.

Pal dien Ben A c CONG TV CP CAP N1U'OC

CHO LON

Giam d6c

Pal dien Ben B

CONG TV TNHH KIEM TOAN —

TU. VAN PAT VIET

T6ng Clam d6c

HUYNH TUAN ANH

S6: 125/ 2018/HOKT Trang 5