The way the PHB actually describes a familiars skill points...
Skills: For each skill in which either the master or the familiar has ranks, use either the normal skill ranks for an animal of that type or the master's skill ranks, whicher are better. In either case, the familiar uses its own ability modifiers. Regardless of a familiars total skill modifiers, some skills (such as Craft) may remain beyond the familiar's ability to use.
Calrin Alshaw