Kiemtoan 120318204259 Phpapp02

HC VIN CNG NGH BU CHNH VIN THNG
KIM TON
(Dng cho sinh vin h o to i hc t xa)
Lu hnh ni b

H NI - 2007

HC VIN CNG NGH BU CHNH VIN THNG

KIM TON

Bin son : THS. INH XUN DNG
CN. NGUYN TH CHINH LAM

LI NI U

Trong nn kinh t th trng, hot ng kim ton tr thnh nhu cu tt yu i vi
hot ng kinh doanh v nng cao hiu qu qun l ca cc doanh nghip trong qu trnh cnh
tranh v hi nhp.
Vi mc ch cung cp nhng kin thc chung v Kim ton v Kim ton ni b trong
doanh nghip. Mn hc Kim ton c bin son l mt mn thuc chuyn ngnh trong chng
trnh o to chuyn ngnh Qun tr kinh doanh. Mn hc khng ch cung cp cho sinh vin
nhng kin thc c bn mang tnh l lun m cn gip sinh vin nm c nhng phng php,
trnh t, th tc ca kim ton ni chung v t chc kim ton ni b trong doanh nghip ni
ring.
Bi ging c bin son vi s tham gia ca cc tc gi:
1. Thc s inh Xun Dng - Trng b mn Ti chnh K ton Khoa QTKD BCVT1,
Ch bin v vit chng VI.
2. CN. Nguyn Th Chinh Lam- Ging vin B mn Ti chnh K ton Khoa QTKD
BCVT1 Tham gia vit cc chng I, II, III, IV, V.
Trong qu trnh bin son bi ging ny cc tc gi c gng nghin cu v thu thp
nhng kin thc cng nh nhng vn bn mi nht ca nh nc, nhng ti liu mi v kim ton
mong mun cung cp y v kp thi cc thng tin cho bn c. Tuy nhin, bi ging khng
trnh khi nhng khim khuyt v c ni dung v hnh thc.
Chng ti xin chn thnh cm n s ng gp kin ca bn c bi ging ngy cng
hon thin hn.

H Ty, ngy 20 thng 03 nm 2007
Chng 1: Tng quan v kim ton.

3

CHNG I: TNG QUAN V KIM TON

Chng ny nhm gii thiu nhng kin thc c bn nht v kim ton bao gm: bn cht
ca kim ton, chc nng ca kim ton ng thi nu ra nhng loi kim ton khc nhau cn c
vo cc tiu thc phn loi. Chng 1 cn cung cp nhng kin thc hc vin c nhng nhn
nh ban u v v tr ca kim ton trong hot ng ca doanh nghip cng nh trong nn kinh t
quc dn. C nhiu hc vin thng quan nim chc nng kim ton hon ton ging nh chc
nng kim tra, tuy nhin khi nghin cu ni dung chng 1, yu cu i vi hc vin khng ch
hiu c nhng vn chung v kim ton m qua cn phn bit c chc nng kim ton
vi chc nng kim tra.
1.1 BN CHT CA KIM TON
Kim ton (Audit) ngun gc t la tinh Audire ngha l Nghe. Hnh thc ban u ca
kim ton c in l vic kim tra v thc hin bng cch ngi c bo co c to ln cho mt
bn c lp nghe v chp nhn. Thut ng kim ton thc s mi xut hin v s dng Vit
Nam t nhng nm u ca thp k 90. Khi nim kim ton hin nay vn cha c s thng nht
gia cc quc gia, sau y l khi nim v kim ton mt s nc.
Anh ngi ta khi nim: Kim ton l s kim tra c lp v l s by t kin v
nhng bo co ti chnh ca mt x nghip do cc kim ton vin c b nhim thc hin
nhng cng vic theo ng vi bt c ngha v php l no c lin quan.
M, cc chuyn gia kim ton khi nim: Kim ton l mt qu trnh m qua mt
ngi c lp, c nghip v tp hp v nh gi v thng tin c th lng ho c lin quan n
mt thc th kinh t ring bit nhm mc ch xc nh v bo co mc ph hp gia thng tin
c th lng ho vi nhng tiu chun c thit lp
Ti Cng ho Php ngi ta c khi nim: Kim ton l vic nghin cu v kim tra ti
khon nin ca mt t chc do mt ngi c lp, danh ngha gi l kim ton vin tin
hnh khng nh nhng ti khon phn nh ng n tnh hnh ti chnh thc t, khng che
du s gian ln v chng c trnh by theo mu chnh thc ca lut nh.
Cc khi nim trn tuy c khc nhau v t ng. Song tu chung li bao hm nm yu t
c bn sau:
1. Bn cht ca kim ton l vic xc minh v by t kin. y l yu t c bn chi
phi c qu trnh kim ton v b my kim ton.
2. i tng trc tip ca kim ton l cc bo co ti chnh ca cc t chc hay mt
thc th kinh t. Thng thng cc bo co ti chnh l bng cn i k ton, bo co
kt qu kinh doanh, bo co lu chuyn tin t...
3. Khch th ca kim ton c xc nh l mt thc th kinh t hoc mt t chc (mt
c quan thuc chnh ph, mt doanh nghip hay mt c nhn kinh doanh...).

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4. Ngi thc hin kim ton l nhng kim ton vin c lp vi khch th kim ton
c nghip v chuyn mn v c c quan c thm quyn chng nhn.
5. C s thc hin kim ton l nhng lut nh, tiu chun hay chun mc chung.
Nhng khi nim trn cho thy kh y v nhng c trng ca kim ton. Tuy nhin
nhng quan im ny mi ch nhn nhn trn gic kim ton ti chnh vi i tng ch yu l
cc bo co ti chnh do kim ton vin c lp tin hnh trn c s cc chun mc chung.
Mt s quan im khc cho rng: Kim ton ng ngha vi kim tra k ton, n thc hin
chc nng r sot cc thng tin v chng t k ton n tng hp cn i k ton. y l quan
im mang tnh cht truyn thng trong iu kin kim tra cha pht trin v trong c ch k
hoch ho tp trung. Trong nn kinh t th trng, ngi quan tm n thng tin k ton khng
ch c nh nc m cn c cc nh u t, nh qun l, khch hng v ngi lao ng... V vy
cng tc kim tra k ton cn c thc hin rng ri, a dng, song li tht khoa hc, khch quan
trung thc, sc thuyt phc v to lng tin cho ngi quan tm. Trong iu kin vic tch
chc nng kim ton ra hot ng c lp l mt xu hng tt yu ca lch s.
Theo quan im hin i, phm vi kim ton rt rng bao gm nhng lnh vc ch yu
sau:
1. Kim ton v thng tin: Hng vo vic nh gi tnh trung thc v hp php ca cc
ti liu, lm c s cho vic gii quyt cc mi quan h v kinh t v to nim tin cho
nhng ngi quan tm n ti liu k ton.
2. Kim ton quy tc: Hng vo vic nh gi tnh hnh thc hin cc th l, ch ,
lut php ca n v kim tra trong qu trnh hot ng.
3. Kim ton hiu qu: i tng trc tip l s kt hp gia cc yu t, cc ngun lc
trong mt doanh nghip, loi ny gip cho vic hon thin, ci t hot ng kinh
doanh ca n v kim ton.
4. Kim ton hiu nng: c bit c quan tm khu vc kinh t cng cng (cc doanh
nghip nh nc, cc chng trnh, d n u t t NSNN) cn thit nh gi nng
lc hot ng c nhng gii php thch hp.
T nhng vn trnh by trn cho thy mt s vn ch yu sau:
Th nht: Kim ton l hot ng c lp, chc nng c bn ca kim ton l xc minh,
thuyt phc cung cp thng tin cho nhng i tng c quan tm, qua chc nng xc minh
kim ton vin c th by t kin ca mnh v nhng vn tng ng. Chc nng ny quyt
nh s tn ti ca hot ng kim ton.
Th hai: Vi bn cht v chc nng trn, kim ton phi c thc hin mi hot ng
kim tra, kim sot nhng vn c lin quan n thc trng ti chnh k ton v cc vn khc
c lin quan, nhng vn ny lm c s cho vic kim ton mt cch khoa hc.
Th ba: Ni dung ca kim ton phn nh thc trng tnh hnh ti chnh doanh nghip v
v vy kim ton cn c nhng bng chng kim ton trc tip, trng hp thiu cc bng chng
trc tip, cn thit, kim ton vin cn p dng cc phng php k thut to lp cc bng
chng kim ton.

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Th t: thc hin chc nng ca mnh trn phm vi hot ng ti chnh xt trong quan
h tng th cc mi quan h khc, i hi kim ton vin phi hnh thnh mt h thng phng
php k thut ring bao gm cc phng php: kim ton chng t, kim ton ngoi chng t
(iu tra, kho st, kim k, th nghim...) m bo thch ng vi i tng ca kim ton v ph
hp vi cc quy lut v quan h ca php bin chng.
Th nm: Kim ton l mt hot ng chuyn su, mt khoa hc chuyn ngnh do vy
hot ng ny c thc hin bi nhng ngi c trnh nghip v chuyn su v k ton v
kim ton.
T nhng nghin cu trn y c th a ra khi nim v kim ton nh sau:
Kim ton l qu trnh xc minh v by t kin v thc trng hot ng c kim ton
bng cc phng php k thut ca kim ton chng t v ngoi chng t do cc kim ton vin
c trnh nghip v tng xng thc hin trn c s h thng php l c hiu lc.
Ngoi vic xem xt khi nim ca kim ton, hiu r hn v bn cht ca kim ton,
sau y l s tng quan v hot ng ca kim ton.

S 1.1: Tng quan v hot ng ca kim ton

Cc chuyn gia
c lp
Thu thp v
nh gi cc
bng chng
Cc chun mc
c xy dng
Cc thng tin c
th nh lng
ca n v c
k.ton
(ph hp vi chun mc)
Bo co
kt qu

Gii thch mt s thut ng:
- Cc chuyn gia c lp.
Cc chuyn gia ny l cc kim ton vin (ch th ca qu trnh kim ton). Kim ton
vin phi l ngi c kh nng hiu cc chun mc s dng, v phi thm quyn i
vi i tng c kim ton c th thu thp c y cc bng chng thch hp lm c s
cho cc kin kt lun khi bo co kt qu kim ton. ng thi kim ton vin phi l ngi c
lp v quan h tnh cm v kinh t... i vi lnh o n v c kim ton, kim ton vin phi
l ngi v t v khch quan trong cng vic kim ton.
- Thu thp v nh gi cc bng chng.

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Bng chng kim ton c hiu mt cch chung nht l mi kim ton vin thu thp
xc nh mc tng quan v ph hp gia cc thng tin (lin quan n cng vic kim
ton) ca mt n v vi cc chun mc c thit lp. Qu trnh kim ton thc cht l qu
trnh kim ton vin s dng cc phng php, cc k thut kim ton thu thp v xt on cc
bng chng kim ton.
- Cc thng tin c nh lng v chun mc c xy dng.
tin hnh mt cuc kim ton th cn phi c cc thng tin c th nh lng c, c
th kim tra c v cc chun mc cn thit theo kim ton vin c th nh gi thng tin
thu thp. Nhng thng tin ny c th l nhng thng tin v ti chnh hoc phi ti chnh. Chng
hn bo co ti chnh ca doanh nghip; gi tr quyt ton cho mt cng trnh u t XDCB; bo
co thu ca doanh nghip; s gi my chy v tin lng nhn cng...
Cc chun mc c xy dng v s dng trong kim ton l c s nh gi cc thng
tin kim tra, cc chun mc ny rt a dng v phong ph tu thuc tng loi kim ton v
mc ch ca tng cuc kim ton. Thng thng cc chun mc ny c quy nh trong cc
vn bn php quy i vi tng lnh vc hoc cng c th l cc quy nh ni b ca ngnh, ni b
mt tng cng ty, hay mt n v thnh vin...
- n v c kim ton.
Mt n v c kim ton c th l mt t chc kinh t hoc n v hnh chnh s
nghip... (Mt DNNN, cng ty c phn, cng ty TNHH, mt c quan thuc Chnh ph...). Trong
mt s trng hp c bit, n v c kim ton c th l mt x nghip, mt n v thnh vin
khng c t cch php nhn, thm ch l mt phn xng, mt ca hng hay mt c nhn (h kinh
doanh).
- Bo co kt qu.
Giai on cui cng ca qu trnh kim ton l bo co kt qu kim ton. Tu thuc vo
loi kim ton, cc bo co c th khc nhau v bn cht, v ni dung. Nhng trong mi trng
hp chng u phi thng tin cho ngi c v mc tng quan v ph hp gia cc thng tin
kim tra v cc chun mc c xy dng. V hnh thc, cc bo co kim ton cng rt
khc nhau, c th c nhng loi rt phc tp (nh khi kim ton bo co ti chnh), hoc c th l
bo co n gin bng ming (VD: trng hp cuc kim ton tin hnh ch bo co cho mt
c nhn no nhm mc ch qun tr, hoc vic kim ton ch thc hin ti mt b phn nh
xc nhn v mt thng tin no ).
1.2 MC CH CA KIM TON
Chng ta u bit rng, cc bo co ti chnh hng nm (bng cn i k ton, bo co kt
qu kinh doanh, bo co lu chuyn tin t...) do doanh nghip lp ra l mi quan tm ca nhiu
ngi nh: cc ch doanh nghip, cc c ng, hi ng qun tr, cc doanh nghip bn, cc ngn
hng, cc nh u t... Tuy nhin, mi i tng quan tm n bo co ti chnh ca doanh
nghip trn nhiu gic khc nhau, nhng tt c cn mt bo co ti chnh c tin cy cao,
chnh xc v trung thc. Do vy cn phi c mt bn th ba c lp v khch quan c kin thc
ngh nghip, uy tn v trch nhim php l kim tra, xem xt v a ra kt lun l cc bo co
ti chnh lp ra c ph hp vi cc phng php v chun mc k ton hay khng, c phn nh
trung thc tnh hnh ti chnh ca doanh nghip hay khng. chnh l cng vic ca kim ton

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vin c lp thuc cc cng ty kim ton chuyn nghip. Lut php ca nhiu nc quy nh
rng, ch c cc bo co ti chnh c xem xt v c ch k xc nhn ca kim ton vin mi
c coi l hp php lm c s cho Nh nc tnh thu cng nh cc bn quan tm gii quyt
cc mi quan h kinh t khc i vi doanh nghip.
Nh vy, gia k ton v kim ton c mi lin h mt thit vi nhau, mi quan h chc
nng k ton vi chc nng kim ton v nhng ngi nhn thng tin do kim ton cung cp c
th khi qut bng s v chu trnh thm tra thng tin nh Bng 1.2
S 1.2: Chu trnh thm tra thng tin

Hot ng kinh t
trong ni ni DN
4 1
3
Chc nng
kim ton
Chc nng k
ton
Thng tin k ton
ti chnh
2
5
Nhng ngi
nhn thng tin

Ch gii:
(1) S liu pht sinh t hot ng kinh t c x l thng qua chc nng k ton.
(2) Cc thng tin trong bo co ti chnh c ly t s liu k ton c x l.
(3) Cc thng tin trong bo co ti chnh hng nm phi c kim ton vin c lp kim tra
v bo co tip sau .
(4) Kim ton vin thm nh kim tra bo co ti chnh v h thng k ton, h thng kim
ton ni b ca doanh nghip c kim ton.
(5) Kim ton vin bo co v mc ng tin cy ca bo co ti chnh.

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Cc kin nhn xt ca kim ton vin v mc tin cy ca cc bo co ti chnh c
trnh by trong bo co kim ton. C nhiu loi kin nhn xt khc nhau v nhiu loi bo co
kim ton tng ng.
1.3 CHC NNG CA KIM TON
1.3.1 Chc nng xc minh
Chc nng xc minh nhm khng nh mc trung thc ca ti liu v tnh php l ca
vic thc hin cc nghip v hay vic lp cc bo co ti chnh.
Xc minh l chc nng c bn nht gn lin vi s ra i, tn ti v pht trin ca hot
ng kim ton.
Bn thn chc nng ny khng ngng pht trin v c th hin trn nhiu gic khc
nhau tu i tng c th ca kim ton l bo co ti chnh hay nghip v kinh t c th hoc
ton b ti liu k ton phn nh tnh hnh sn xut kinh doanh ca n v. Do tnh cht phc tp
v yu cu php l ngy cng cao nn vic xc minh bo co ti chnh cn c hai yu cu:
- Tnh trung thc ca cc s liu.
- Tnh hp thc ca cc biu mu phn nh tnh hnh ti chnh.
1.3.2 Chc nng by t kin
Chc nng by t kin c qu trnh pht trin lu di. Song sn phm c th ch thy r
thi k pht trin ca kim ton (cui th k XX). Trong giai on hin nay cch thc thc hin
chc nng by t kin cng rt khc bit gia cc khch th kim ton v gia cc nc c c
s kinh t php l khc nhau:
khu vc kinh t cng cng: (cc DNNN, cc n v s nghip...) u c s kim sot
ca kim ton nh nc. Trong quan h ny, chc nng xc minh v chc nng by t kin ca
kim ton u c ch trng.
V d: Php v cc nc Ty u, c quan kim ton nh nc c quyn kim tra cc ti
liu v tnh hnh qun l ca cc t chc s dng ngn sch xc minh tnh chnh xc v hp l
ca ti liu thu chi v qun l ngn sch. i vi cc nc Bc M v mt s nc nh c,
Singapore... th chc nng by t kin li thc hin bng phng thc t vn. Hot ng t vn
ny ch yu trong lnh vc ngun thu v s dng cng qu, ngoi ra chc nng t vn cn bao
hm c vic phc tho v xem xt nhng d kin v lut trc khi a ra tho lun quc hi.
khu vc kinh doanh hoc cc d n nc ngoi, ngi ta thng thin v chc nng by
t kin v c thc hin qua phng thc t vn. Do , trong trng hp ny nu sn phm
ca chc nng xc minh l bo co kim ton th sn phm ca chc nng t vn l th qun
l.
Ngoi chc nng t vn cho qun tr doanh nghip, cc cng ty kim ton chuyn nghip
cn pht trin chc nng t vn ca mnh trong nhiu lnh vc chuyn su c bit nh: t vn v
u t, t vn v thu...
1.4 CC LOI KIM TON
1.4.1 Phn loi kim ton theo i tng c th

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a, Kim ton bo co ti chnh (Audit of Financial Statemens)
L vic kim ton kim tra v xc nhn tnh trung thc hp l ca bo co ti chnh
cng nh vic bo co ti chnh c ph hp vi cc nguyn tc, chun mc k ton c tha
nhn hay khng. Cc bo co ti chnh c kim ton nhiu nht l bng cn i k ton, bo
co kt qu hot ng sn xut kinh doanh, bo co lu chuyn tin t, k c cc bng ghi ch,
thuyt minh b sung bo co ti chnh. Cng vic kim ton bo co ti chnh do cc t chc kim
ton chuyn nghip thc hin phc v cho cc nh qun l, chnh ph, cc ngn hng v ch
u t, cho ngi bn, ngi mua...
b, Kim ton nghip v (Operation Audit)
Kim ton nghip v l vic kim tra cc trnh t v cc phng php tc nghip b
phn hoc n v kim ton, cc tc nghip ny khng ch gii hn trong lnh vc ti chnh k
ton m cn m rng sang c nh gi cc lnh vc khc nh: c cu t chc doanh nghip,
nghip v s dng my tnh, cc phng php sn xut, Marketing v mi lnh vc qun l nu
cn...
Trong lch s t gia th k XX v trc, kim ton nghip v ch yu gii hn cc
nghip v ti chnh k ton. T nhng nm 50 tr i, kim ton nghip v c m rng sang cc
lnh vc hiu nng v hiu qu qun l, v vy kt qu ca kim ton nghip khng ch gii hn
trong phm vi ti chnh k ton m cn nng cao c hiu nng v hiu qu ca hot ng qun
l. Nu kim ton ni b thng phi quan tm n c hai lnh vc trn th kim ton c lp
thng quan tm nhiu hn n kt qu ti chnh.
Nghip v ti chnh k ton hay hiu nng, hiu qu qun l l nhng lnh vc c phm vi
rt rng v vy kim ton i tng ny thng khng kim ton ton din.
V d: Trong mt t chc ny, kim ton nghip v phi nh gi s xc ng v y
ca thng tin m qun l s dng trong vic ra quyt nh mua TSC mi th trong mt t chc
khc kim ton nghip v li cn nh gi hiu nng ca sn phm trong qu trnh tiu th. y
cng l s khc bit gia kim ton ti chnh v kim ton nghip v.
Trong t chc, qu trnh cng nh kt qu kim ton ca kim ton nghip v cng khng
d dng xc nh thnh nhng tiu chun, nhng biu mu nh kim ton ti chnh. Hn na hiu
nng, hiu qu ca cc nghip v kh nh gi khch quan hn nhiu so vi vic lm ng cc
bo co ti chnh theo ng nhng nguyn tc ti chnh k ton c ban hnh. V vy, vic
thit lp nhng chun mc cho kim ton nghip v cho n nay vn cha thc hin c. Do
trong thc t, kim ton vin nghip v thng quan tm n vic a ra nhng kin t vn v
cc hot ng tng t nh kin ca cc chuyn gia nh gi.
c, Kim ton lin kt (Intergrated Audit)
Kim ton lin kt l s st nhp cc loi kim ton trn. y l vic thm xt vic qun
l cc ngun ti chnh, nhn lc... u quyn cho ngi s dng (thng l cc doanh nghip
nh nc...). V vy trong kim ton lin kt ng thi phi gii quyt hai yu cu:
Mt l: Xc minh tnh trung thc ca cc thng tin ti chnh v xc nh mc an ton ca
cc nghip v ti chnh v cht lng ca h thng kim sot ni b. Yu cu ny tng ng vi
cc mc tiu ca kim ton ti chnh.

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Hai l: Hng vo nhng hot ng khc ca doanh nghip (hiu qu) trong cn xem
xt vic thit lp h thng thng tin v qun l cng nh vic iu hnh doanh nghip ti u
ho vic s dng cc ngun lc, ni dung ti u ho thng c xc nh bng ba ch E
- Economic (tit kim): c hiu l vic mua sm cc ngun lc phi hp l v s lng
v bo m yu cu cht lng vi chi ph thp nht.
- Efficiency (hiu qu): c hiu l quan h gia mt bn l cc sn phm, dch v lm
ra vi mt bn l ngun lc to ra chng vi yu cu c kt qu ti a vi chi ph v ngun lc
ti thiu.
- Effect (hiu nng): L xt mc tiu v kt qu c th ca mt qu trnh.
Nh vy, thc cht vic kim ton lin kt l s kt hp ca cc loi kim ton ti chnh
v kim ton nghip v, kim ton nh k v kim ton thng xuyn, kim ton bn trong (ni
kim) v kim ton bn ngoi (ngoi kim).
1.4.2 Phn loi kim ton theo ch th kim ton
Cn c vo ch th kim ton chng ta c kim ton ni b, kim ton Nh nc v kim
ton c lp.
a, Kim ton ni b (Internal Audit)
L loi kim ton do cc kim ton vin ni b ca n v tin hnh. Phm vi ca kim
ton vin ni b xoay quanh vic kim tra v nh gi tnh hiu lc v tnh hiu qu ca h thng
k ton v h thng kim sot ni b cng nh cht lng thc thi trong nhng trch nhim c
giao.
Trn thc t, phm vi ca kim ton ni b rt bin ng v tu thuc vo quy m, c cu
ca doanh nghip cng nh yu cu ca cc nh qun l doanh nghip tuy nhin kim ton ni b
hot ng trn mt s lnh vc ch yu sau:
+ R sot ton b h thng k ton v quy ch kim sot ni b c lin quan, gim st s
hot ng ca cc h thng ny cng nh tham gia hon thin chng.
+ Kim tra li cc thng tin tc nghip v thng tin ti chnh bao gm vic sot xt cc
phng tin s dng xc nh, tnh ton, phn loi v bo co, thm nh c th cc khon
mc c bit (kim tra chi tit cc nghip v, cc s d v cc bc cng vic...)
+ Kim tra tnh kinh t, hiu qu ca cc hot ng k c cc vn khng c tnh cht ti
chnh ca n v.
Nh vy, lnh vc ch yu ca kim ton ni b l kim ton cc hot ng nh gi
tnh kinh t, tnh hu hiu v hiu qu hot ng ca cc b phn trong n v. Bn cnh cc
kim ton vin ni b cng tin hnh cc cuc kim ton tun th xem xt vic chp hnh cc
chnh sch, quy nh ca n v.
B phn kim ton ni b c th ch gm mt vi ngi nhng n v trung bnh nhng
c th ln n hng trm ngi mt s cng ty rt ln. B phn kim ton ni b thng c
t chc trc thuc v bo co trc tip cho gim c, cc thnh vin cao cp khc ca n v
m bo hot ng c hu hiu. nhng cng ty rt ln, b phn kim ton ni b thm ch
cn trc thuc u ban kim ton (hoc ban kim ton) ca hi ng qun tr. U ban ny bao gm

11
mt s thnh vin ca hi ng qun tr nhng khng gi chc v hay m trch cng vic g
trong n v. Tnh cht c lp gip cho U ban kim ton thc hin chc nng gim st ca mnh
i vi mi hot ng ca n v.
Tuy c t chc c lp vi b phn c kim tra, nhng kim ton ni b l mt b
phn ca n v nn khng th hon ton c lp vi n v c. V vy, cc bo co ca kim
ton ni b thng c ch doanh nghip rt tin tng, nhng gi tr php l thng khng cao.
b, Kim ton nh nc (Government Audit)
L cng vic kim ton do cc c quan qun l chc nng ca nh nc (ti chnh,
thu,...) v c quan kim ton nh nc tin hnh theo lut nh. Kim ton nh nc thng tin
hnh cc cuc kim ton tun th, xem xt vic chp hnh cc chnh sch, lut l v ch nh
nc ti cc n v s dng vn v kinh ph ca nh nc (ngoi ra, kim ton nh nc cn thc
hin kim ton hot ng nhm nh gi s hu hiu v hiu qu hot ng ca cc n v s
dng vn v kinh ph ca nh nc).
V m hnh t chc, c quan kim ton c th trc thuc chnh ph (c quan hnh php)
quc hi (c quan lp php) hoc ton n (c quan t php). Chng hn M, vn phng k ton
trng Hoa k (GAO) l mt c quan trung lp trong ngnh lp php ca chnh quyn Lin bang.
T chc GAO c nhim v bo co v chu trch nhim trc tip vi Quc hi. Trch nhim
trc tin ca kim ton vin thuc GAO l thc hin chc nng kim ton cho Quc hi. Lin
bang c, C quan kim ton Nh nc lin bang cng nh ca cc bang u do Quc hi lin
bang hoc Bang lp ra nhng c v tr c lp i vi c c quan lp php, hnh php v t php,
do c v tr khch quan trong vic kim tra, gim st cc n v s dng ngun vn do NSNN
cp. Kim ton Nh nc do Quc hi lp ra nhng khng ph thuc vo Quc hi. Quc hi
khng c quyn ra lnh cho kim ton, nhng c th yu cu kim ton tin hnh kim tra c
quan Nh nc no xt thy cn thit. Trong khi , To Thm k Cng ho Php l mt m hnh
c bit trong lnh vc kim ton Nh nc. To ny thng thc hin chc nng ca c quan
kim ton Nh nc l kim tra quyt ton NSNN cc cp, ng thi lm chc nng ca c quan
xt x nh mt to n, khng ph thuc vo c quan lp php cng nh c quan hnh php. To
thm k Php c quyn tin hnh kim tra ti khon, chng t, s k ton ca tt c cc c quan
chnh quyn Nh nc (tr ti khon ca Tng thng, quc hi, thng vin v u ban t php),
cc cng s quc gia, cc doanh nghip cng, cc t chc m bo x hi. To thm k Php cn
c quyn xt x nh mt to n bng cc phn quyt ca mnh, To c th quy kt trch nhim c
nhn v tin bc ca cc k ton vin cng v cc qu m h nm gi, c th ra lnh cho h c th
ly tin ti ra n cho cc khon chi tr khng hp l hay cc khon do thiu trch nhim tht
thot.
nc ta, kim ton Nh nc c thnh lp theo ngh nh 70 CP ngy 11/07/94 ca
Chnh ph gip Th tng Chnh ph thc hin chc nng kim tra v xc nhn tnh ng n
hp php ca ti liu v s liu k ton, bo co quyt ton ca cc c quan Nh nc, n v s
nghip, n v kinh t Nh nc, cc on th qun chng, cc t chc x hi s dng kinh ph do
NSNN cp. Kim ton Nh nc thc hin kim ton bo co quyt ton ngn sch ca Tnh,
Thnh ph trc thuc trung ng trc khi trnh ra hi ng nhn dn v tng quyt ton NSNN
ca Chnh ph trc khi trnh Quc hi, kim ton Nh nc cng kim ton bo co ti chnh
cc B, c quan thuc Quc hi, to n nhn dn, vin kim st nhn dn, cc n v s nghip

12
cng, cc on th qun chng, cc t chc x hi c s dng kinh ph nh nc, bo co quyt
ton ca cc chng trnh, d n, cc cng trnh u t ca Nh nc, cc Doanh nghip Nh
nc. Cng vic kim ton Nh nc c tin hnh theo k hoch kim ton hng nm c
Th Tng Chnh ph ph duyt v cc nhim v t xut do Th tng giao hoc do c quan
Nh nc c thm quyn yu cu.
Thng qua hot ng, kim ton Nh nc s nhn xt, nh gi v xc nhn vic chp
hnh cc chnh sch, ch ti chnh, k ton cc n v. ng thi kim ton Nh nc cn c
quyn gp vi cc n v c kim ton sa cha nhng sai phm v kin ngh vi cp c
thm quyn x l cc v phm, xut vi Th tng Chnh ph sa i, ci tin c ch qun l
ti chnh, k ton cn thit.
thc hin cc nhim v ni trn c cu t chc b my c quan kim ton Nh nc
gm:
1. Kim ton NSNN.
2. Kim ton u t XDCB v cc chng trnh, d n, vay n, vin tr Chnh ph.
3. Kim ton DNNN.
4. Kim ton chng trnh c bit (an ninh, quc phng, d tr quc gia...).
5. Vn phng kim ton nh nc.
c, Kim ton c lp (Independent Audit)
Kim ton c lp l loi kim ton c tin hnh bi cc kim ton vin c lp thuc
cc cng ty, cc vn phng kim ton chuyn nghip. Kim ton c lp l loi hot ng dch v
t vn c php lut tha nhn v bo h, c qun l cht ch bi cc hip hi chuyn ngnh
v kim ton. Cc kim ton vin c lp l i ng hnh ngh chuyn nghip, c k nng ngh
nghip v o c, phi tri qua cc k thi quc gia v phi t c cc tiu chun nht inh v
bng cp v kinh nghim.
Kim ton vin c lp ch yu hot ng trong lnh vc kim ton bo co ti chnh.
Ngoi ra, tu theo yu cu ca khch hng, kim ton vin c lp cn c th thc hin kim ton
hot ng, kim ton tun th hoc tin hnh cc dch v t vn ti chnh - K ton khc. cc
nc c nn kinh t th trng pht trin, dch v kim ton c lp rt ph bin v vy khi nim
kim ton thng c dng nh kim ton c lp. Chng hn, theo nh ngha ca lin on
k ton quc t (International Federation of Accoutants - IFAC) th: kim ton l vic cc kim
ton vin c lp kim tra v trnh by kin ca mnh v cc bo co ti chnh. M, kim
ton vin c lp c gi l k ton vin cng cng v theo tin s Robert. N. Anthong, gio s
trng i hc Harvard th: kim ton l vic xem xt, kim tra vic ghi chp k ton ca cc k
ton vin (c tha nhn, c lp v bn ngoi t chc c kim tra). nc ta quy ch v
kim ton c lp trong nn kinh t quc dn (ban hnh theo ngh nh s 07/CP ngy 29/01/1994
ca Chnh ph) ghi r: kim ton c lp l vic kim tra v xc nhn ca kim ton vin
chuyn nghip thuc cc t chc c lp v tnh ng n, hp l ca cc ti liu, s liu k ton
v bo co quyt ton ca cc doanh nghip, cc c quan, cc t chc on th, t chc x hi khi
c yu cu ca cc n v ny.
Tm tt chng:

13
Qua nhng ni dung chi tit ca chng trnh by trn, nhng ni dung chnh hc vin
cn nm bt l:
1. Khi nim kim ton
2. Mc ch hot ng ca kim ton
3. Nhng chc nng chnh ca kim ton, bao gm:
+ Chc nng xc minh
+ Chc nng by t kin
4. Phn loi kim ton (cn c vo cc tiu thc c cc cch phn loi khc nhau)
+Cn c vo i tng c th ca kim ton:
- Kim ton bo co ti chnh: L vic kim ton kim tra v xc nhn tnh trung thc
hp l ca bo co ti chnh cng nh vic bo co ti chnh c ph hp vi cc nguyn tc,
chun mc k ton c tha nhn hay khng
- Kim ton nghip v: Kim ton nghip v l vic kim tra cc trnh t v cc phng
php tc nghip b phn hoc n v kim ton, cc tc nghip ny khng ch gii hn trong
lnh vc ti chnh k ton m cn m rng sang c nh gi cc lnh vc khc nh: c cu t chc
doanh nghip, nghip v s dng my tnh, cc phng php sn xut, Marketing v mi lnh vc
qun l nu cn...
- Kim ton lin kt: Kim ton lin kt l s st nhp cc loi kim ton trn. y l vic
thm xt vic qun l cc ngun ti chnh, nhn lc... u quyn cho ngi s dng (thng l
cc doanh nghip nh nc...).
+ Cn c vo ch th kim ton:
- Kim ton Nh nc: L cng vic kim ton do cc c quan qun l chc nng ca nh
nc (ti chnh, thu,...) v c quan kim ton nh nc tin hnh theo lut nh. Kim ton nh
nc thng tin hnh cc cuc kim ton tun th, xem xt vic chp hnh cc chnh sch, lut
l v ch nh nc ti cc n v s dng vn v kinh ph ca nh nc (ngoi ra, kim ton
nh nc cn thc hin kim ton hot ng nhm nh gi s hu hiu v hiu qu hot ng
ca cc n v s dng vn v kinh ph ca nh nc).
- Kim ton c lp: Kim ton c lp l loi kim ton c tin hnh bi cc kim
ton vin c lp thuc cc cng ty, cc vn phng kim ton chuyn nghip. Kim ton c lp
l loi hot ng dch v t vn c php lut tha nhn v bo h, c qun l cht ch bi
cc hip hi chuyn ngnh v kim ton.
- Kim ton ni b: L loi kim ton do cc kim ton vin ni b ca n v tin hnh.
Phm vi ca kim ton vin ni b xoay quanh vic kim tra v nh gi tnh hiu lc v tnh hiu
qu ca h thng k ton v h thng kim sot ni b cng nh cht lng thc thi trong nhng
trch nhim c giao.
Cu hi n tp:
1. Khi nim kim ton?

14
2. Theo quan im hin i, phm vi kim ton bao gm nhng lnh vc no?
3. Mi quan h gia chc nng k ton, chc nng kim ton v nhng ngi nhn thng tin
c th hin nh th no?
4. Trnh by chc nng xc minh ca kim ton?
5. Trnh by chc nng by t kin ca kim ton?
6. Ti khu vc cc doanh nghip t nhn, theo anh ch chc nng no ca kim ton quan
trng hn? ti sao?
7. i tng ch yu ca loi hnh kim ton bo co ti chnh l g?
8. Nu nhng im khc nhau gia kim ton Nh nc, kim ton c lp v kim ton
tun th?
9. Nu nhng im khc nhau gia kim ton v kim tra?
10. Sn phm m hai chc nng ca kim ton cung cp l g?
La chn cu tr li ph hp:
11. Kim ton c chc nng:
a. Xc minh
b. Bo co kt qu kim tra
c. By t kin
d. C a v c
12. Ch th ca kim ton ni b:
a. Nh nc
b. Cng ty cung cp dch v kim ton
c. K ton vin trong doanh nghip
d. Do cc kim ton vin ni b trong n v tin hnh
13. Kim ton bo co ti chnh khng bao gm i tng no sau y:
a. Bng cn i k ton
b. Bo co doanh thu
c. Bo co kt qu kinh doanh
d. Bo co lu chuyn tin t
Ti liu tham kho:
1. Bi ging kim ton. Hc vin cng ngh Bu chnh vin thng
2. Kim ton ni b. PGS.TS ng Vn Thanh
3. Kim ton. Jonh Dunn. Ngi dch V Trng Hng
4. L thuyt kim ton. i hc kinh t quc dn
Chng 2: Cc khi nim c bn s dng trong kim ton.

15

CHNG II: CC KHI NIM C BN S DNG
TRONG KIM TON

Sau khi nghin cu nhng vn c bn lin quan n hot ng kim ton c gii
thiu trong chng1, bt u t chng 2 hc vin s tm hiu nhng vn v hot ng kim
ton. Cng ging nh cc mn hc khc, kim ton c nhng thut ng c tnh chuyn mn lin
quan n c th hot ng kim ton. Do vy, trc khi nghin cu nhng ni dung lin quan
n hot ng kim ton, hc vin cn tm hiu nhng khi nim c bn thng c s dng
trong kim ton, v d: bng chng kim ton, gian ln, sai st, h s kim ton
Yu cu i vi hc vin khi tm hiu chng 2: cn hiu c ni dung ca cc khi nim
v vic s dng cc khi nim ny trong hot ng kim ton thc t.
2.1 CHNG T KIM TON, C S DN LIU V BNG CHNG
KIM TON
2.1.1 Chng t kim ton
Chng t kim ton l ngun t liu c cung cp cho kim ton. Nh phn tch
chng trc, i tng kim ton l thc trng tnh hnh hot ng ti chnh v cc hot ng
khc ca n v c kim ton. thc hin tt chc nng xc minh v by t kin ca mnh,
ng thi cung cp kp thi thng tin cho ngi quan tm, kim ton vin cn tn dng mi
ngun thng tin thu thp c a ra nhn xt v nh gi ca mnh. Nhng thng tin ca
kim ton vin thu thp th hin nhiu hnh thc khc nhau: chng t k ton, s chi tit, s
tng hp, bng cn i pht sinh... Ngoi ti liu k ton cn c nhng ngun thng tin khc phn
nh cc nghip v pht sinh: Ti liu hch ton ban u, ti liu kim k, bin bn x l... Nh
vy c th khi qut thnh hai dng chnh:
1, Cc ti liu k ton.
- Chng t k ton.
- Cc bng k, bng tng hp chng t k ton.
- Cc s tng hp v chi tit k ton.
- Cc bng cn i k ton.
- ...
2, Cc ti liu khc.
- Ti liu hch ton ban u (s theo di lao ng, thit b, hp ng...)
- Cc bin bn x l (x l ti sn, vn, vt t... tha thiu, x l vi phm hp ng v vi
phm khc).
- Cc n t khiu t...

16
Nh vy ti liu k ton va l i tng kim ton (c bit l kim ton ni b) ng thi
va l chng t kim ton (trc ht l kim ton bo co ti chnh). T , vi hot ng kim
ton, chng t kim ton va l c s xc nh ni dung, mc tiu kim ton va l minh chng
bng vn bn cc hot ng. Tuy nhin s dng vo cc khu cng vic kim ton t vic lp
k hoch n s dng lm bng chng v nu kt lun... Chng t phi c kim tra thng qua
h thng kim sot ni b bng hnh thc chn mu, thm tra hay phn loi, phn tch.
2.1.2 C s dn liu
C s dn liu trong kim ton ti chnh l ton b ngun t liu thu thp lm bng
chng kim ton.
Ngi ta thng s dng hai phng php thu thp bng chng l phng php tun th
v phng php c bn.
Thu thp bng chng bng Phng php tun th: Kim ton c cc c s d liu sau: Quy
ch kim sot hin c ca n v, cc c ch ny c tc dng v hot ng c tnh lin tc trong
k bo co ti chnh lp. Kim ton vin c th s dng c s dn liu ny nu c th tin cy
vo h thng kim sot ni b ca n v c kim ton.
Thu thp bng chng bng phng php c bn, kim ton vin quan tm n cc c s dn
liu sau:
- Cc ti sn v ngun vn trong bn cn i k ton.
- Cc ngha v tr n ca doanh nghip.
- Mi nghip v kinh t pht sinh u c ghi chp y v ni dung nghip v v n
v s lng, chng loi...
- Cc ch tiu c trnh by, phn loi ph hp vi chun mc c quy nh.
Nh vy cng nh chng t kim ton, c s dn liu l cn c a ra k hoch, mc tiu,
nhn xt, kt lun v l ngun bng chng kim ton. Tuy nhin c s dn liu khng cn l hnh
thc s khai ban u ca thng tin, chng qua nhn xt, chn lc bc u c ch v c s
phn tch, nh gi ca kim ton vin.
2.1.3 Bng chng kim ton
Kt thc qu trnh kim ton mt doanh nghip, k ton vin phi trnh by kin ca
mnh v nhng bo co ti chnh ca doanh nghip c kim ton. c nhng kin nhn xt
v bo co ti chnh ca doanh nghip c gi tr php l v tnh thuyt phc, kim ton vin phi
thu thp v nh gi cc bng chng kim ton y v thch hp.
Bng chng kim ton l nhng thng tin hoc ti liu m kim ton vin thu thp c
trong qu trnh kim ton lm c s cho nhng nhn xt ca mnh v bo co ti chnh ca
doanh nghip c kim ton.
Trong giai on thc hin kim ton, kim ton vin thng qua vic s dng cc phng
php, th tc kim ton thu thp nhng thng tin, ti liu cn thit lm c s cho nhng
kin ca mnh trong bo co kim ton. S xc ng v ph hp ca kin kim ton vin s ph
thuc nhiu vo thng tin v ti liu m kim ton vin thu thp c dng lm c s minh chng
cho kin ca mnh. Nh vy bng chng kim ton chnh l c s ca bo co kim ton.

17
2.1.3.1 Cc loi bng chng kim ton
Trong thc t c nhiu loi bng chng kim ton khc nhau. gip cho vic nghin cu,
xt on v s dng bng chng kim ton c tin li v hu hiu cn thc hin phn loi bng
chng kim ton. Sau y l hai cch phn loi bng chng kim ton.
a, Phn loi bng chng kim ton theo ngun gc
Phn loi bng chng kim ton theo ngun gc l cn c vo ngun gc ca thng tin, ti
liu c lin quan n bo co ti chnh m kim ton vin thu thp c trong qu trnh kim
ton.
Theo cch phn loi ny, bng chng kim ton c chia thnh.
a1, Bng chng kim ton do kim ton vin t thu thp c bng cch:
- Kim k ti sn thc t: Nh bin php kim k hng tn kho ca t kim ton xc nhn
ti sn thc t.
- Tnh ton li cc biu tnh ton ca doanh nghip: Nh cc s liu, ti liu do kim ton
vin tnh ton li c s xc nhn ca doanh nghip hoc nhng ngi c lin quan l hp l.
- Quan st s hot ng ca h thng kim sot ni b: L nhng thng tin ti liu do kim
ton vin ghi chp li thng tin qua s quan st h thng kim sot ni b doanh nghip c dn
chng theo thi gian kho st.
a2, Bng chng kim ton do doanh nghip pht hnh v lun chuyn n cc b phn
ni b hoc bn ngoi n v v cc thng tin doanh nghip thng tin cho kim ton vin
- Chng t ti liu do doanh nghip pht hnh v chuyn n cc doanh nghip khc sau
quay tr li n v nh: cc u nhim chi, bo n bo c ca ngn hng.
- Chng t ti liu do doanh nghip pht hnh v lun chuyn trong ni b doanh nghip
nh cc phiu thu, phiu chi, phiu nhp xut, ho n bn hng...
- Cc s k ton, bo co ti chnh k ton do doanh nghip lp.
- Nhng thng tin (li ni, ghi chp) ca cn b qun l hoc nhng gii trnh ca nhng
ngi c lin quan n n v c cung cp cho kim ton vin.
a3, Bng chng kim ton do bn th ba cung cp t cc ngun khc nhau
- Nhng bng chng kim ton do nhng ngi bn ngoi doanh nghip cung cp trc tip
cho kim ton vin: nh cc bng xc nhn n phi tr, n phi thu, cc bng chng kim ton
ny c c do kim ton vin gi th n cc n v c nhn bn ngoi doanh nghip yu cu h
xc nhn s trung thc ca s liu.
- Cc bng chng do i tng bn ngoi doanh nghip c lin quan n bo co ti chnh
ca doanh nghip, nh ho n bn hng, s ph ngn hng.
- Cc ghi chp c lp hoc bo co thng k tng hp theo chuyn ngnh c lin quan n
doanh nghip.
b, Phn loi bng chng kim ton theo loi hnh

18
Cn c theo loi hnh hay cn gi l dng bng chng kim ton th bng chng kim ton
c chia thnh cc loi sau:
b1, Cc bng chng vt cht
L bng chng kim ton m kim ton vin thu thp c trong qu trnh thanh tra hoc
kim k cc ti sn hu hnh nh: hng tn kho, ti sn c nh hu hnh, tin mt, cc loi chng
khon.
Thuc loi ny c cc loi bin bn kim k hng tn kho, bn bn kim k qu tin mt,
cc chng khon, bin bn kim k ti sn c nh hu hnh...
Cc bng chng vt cht c tin cy cao nht, bi v bng chng vt cht c a ra t
vic kim tra trc tip xc minh ti sn c thc hay khng.
b2, Cc bng chng ti liu
L cc bng chng kim ton m kim ton vin thu thp c qua vic cung cp ti liu,
thng tin ca cc bn lin quan yu cu ca kim ton vin.
Thuc loi ny gm:
- Cc ghi chp k ton v ghi chp nghip v ca doanh nghip, cc bo co kim ton, cc
bn gii trnh ca cc nh qun l doanh nghip
- Cc chng t, ti liu do cc i tng bn ngoi doanh nghip cung cp nh: Cc vn
bn, giy xc nhn, bo co ca bn th ba c lin quan n bo co ti chnh ca doanh nghip
c kim ton nh c quan thu, hi quan, bn bn, bn mua.
- Cc ti liu tnh ton li ca kim ton vin: Thng qua vic xc minh, phn tch s liu,
ti liu, kim ton vin tnh ton li s liu ca doanh nghip c kim ton a ra nhng
bng chng cho nhng kin c l ca mnh nh: Tnh ton li gi cc ho n, vic tnh trch
khu hao ti sn c nh, tnh gi thnh, phn b chi ph, kho s k ton, qu trnh ly s liu
lp bo co ti chnh k ton... Cc ti liu ny cng c tnh thuyt phc nhng tin cy khng
cao bng nhng bng chng vt cht.
b3, Cc bng chng kim ton thu thp thng qua phng vn
L cc bng chng kim ton vin thu thp c thng qua vic xc minh, iu tra bng
cch phng vn nhng ngi c lin quan n ti chnh ca doanh nghip c kim ton.
Thuc loi ny l nhng ghi chp ca kim ton vin hoc nhng dn chng di hnh thc
khc nh bng ghi m m kim ton vin c c thng qua nhng cuc phng vn ngi qun
l, ngi th ba nh: khch hng, ngi bn, ch u t v nhng chi tit c lin quan n
nhng nhn xt ca kim ton vin i vi bo co ti chnh ca doanh nghip.
Nhng bng chng ny c tc dng chng minh cho nhng kin ca kim ton vin,
nhng tin cy khng cao bng hai loi bng chng trn. tuy nhin trong qu trnh thu thp cc
bng chng, kim ton vin s kt hp nhiu loi bng chng c tnh thuyt phc cao.
2.1.3.2 Yu cu i vi bng chng kim ton
cc kin nhn xt ca kim ton vin v bo co ti chnh c kim ton l ng vi
mc nghi ng hp l th cc bng chng m kim ton vin a ra phi m bo c cc yu

19
cu c bn ca n. Tuy nhin bng chng kim ton thu nhn c cng c nhng hn ch nht
nh, do trong qu trnh kim ton cn phi tnh n chi ph ca cuc kim ton. Song chng vn
phi p ng c nhng yu cu c bn th hin tnh thuyt phc ca bng chng kim ton.
Hai yu cu c bn ca bng chng kim ton thu thp c l: Phi c gi tr v tnh y .
a, Bng chng kim ton thu thp phi c gi tr
Tnh c gi tr l yu cu ca bng chng kim ton th hin cht lng hay mc ng
tin cy ca bng chng. Nu bng chng c xem l c gi tr cao th n gip rt nhiu trong
vic kim ton vin xem xt a ra nhng nhn xt xc ng v kim ton vin s tin tng v
yn tm khi kt lun bo co kim ton.
Yu cu c gi tr l thc o cht lng ca bng chng kim ton thu thp c, do
n ch ph thuc vo cc th thc kim ton c la chn l ch yu, ch khng ph thuc
nhiu vo quy m mu kim ton.
Bng chng kim ton c xem l c gi tr khi n m bo cc c im ch yu sau:
- Thch ng: Bng chng kim ton phi ph hp hay thch ng vi mc tiu kim ton
m kim ton vin xc nh. Tu theo mc tiu kim ton m thu thp bng chng chng
minh cho chng. V d: trong qu trnh kim ton khch hng qun khng thanh ton chi ph vn
chuyn hng ho cho doanh nghip, th bng chng kim ton phi l vic so snh mu mt s
ho n bn hng vi chng t thanh ton ph vn chuyn...
- Ngun gc ca bng chng: Cc bng chng c cung cp t cc ngun bn ngoi doanh
nghip th ng tin cy hn bn trong doanh nghip. Th d, ti liu, thng tin thu thp c t
ngn hng, khch hng, nh cung cp,...
- Mc khch quan: Nhng chng c c tnh khch quan ng tin cy hn, nhng chng
c cn phi c s phn tch, phn xt th mi i n kt lun ng hay sai. Th d nhng bn xc
nhn ca khch hng v cc khon phi thu, bin bn kim hng tn kho, tin mt... l nhng
bng chng c tnh khc quan, cn nu bng chng l cc cu hi, cu tr li ca cc nh qun l
k ton v hng tn kho, cc khon phi thu... th tnh khch quan khng cao.
- Bng chng do kim ton vin thu thp trc tip hay gin tip: nhng bng chng do kim
ton vin trc tip thu nhn c thng qua vic xem xt, quan st, tnh ton, iu tra thc t s
c gi tr hn nu ch da vo ti liu, thng tin do doanh nghip hoc ngi khc cung cp.
- Bng chng thu nhn trong doanh nghip c h thng kim sot ni b c hiu qu s c
tin cy hn trong doanh nghip c h thng kim sot ni b yu km.
- Bng chng c cung cp do nhng c nhn c trnh chuyn mn s c nh gi
c gi tr hn do c nhn hoc kim ton vin c trnh chuyn mn thp.
b, Bng chng kim ton thu thp c phi m bo tnh y
Yu cu y l biu th s lng bng chng kim ton m kim ton vin thu nhn
c v c th da vo a ra nhng kin ca mnh. Mc d khng c mt thc o tuyt
i no xem xt bng chng y hay cha nhng s lng chng c thu thp c c quyt
nh tnh y ca chng. Quy m, mu m kim ton vin la chn kim ton rt qua trng
trong vic quyt nh tnh y ca bng chng kim ton. th d nu chng c kim ton m

20
kim ton dn chng da trn c s kho st, iu tra, phn tch mt mu c 200 chng t (c th)
thng thng s th hin tnh y hn nu mu ch c 100 chng t (c th).
Song ngoi quy m mu la chn kim ton, tnh y ca bng chng cn ph
thuc vo mu c bao qut c cc yu t hoc cc tiu thc c th i din cho tng th hay
khng. Th d, mu phi bao gm cc khon mc th hin tnh trng yu trong tng th quan
st, kim ton hoc nhng b phn, nhng trng hp c mc ri ro cao. Ngoi ra mu chn
kim ton trong khong thi gian bao qut cng rng th tnh u ca bng chng cng cao.
Ngoi hai yu cu trn, p ng cc yu v cht lng ca cuc kim ton th bng
chng kim ton thu thp phi kp thi v c tnh thuyt phc khi a ra cc kt lun ca kim
ton vin.
2.1.3.3 Cc phng php thu thp bng chng kim ton
c th thu thp c bng chng kim ton y v c gi tr, p ng yu cu, kim
ton vin cn p dng cc phng php k thut nht nh trong qu trnh thu thp bng chng,
tuy nhin mi cuc kim ton u c mc tiu v i tng c th khng hon ton ging nhau.
c im ca cc doanh nghip c kim ton cng khc nhau, do kim ton vin cn vn
dng v kt hp cc phng php thu thp bng chng ph hp c c kt qu nh mong
mun.
Thng thng cc kim ton vin p dng cc phng php thu thp bng chng sau:
a, Phng php kim tra i chiu
L phng php thu thp bng chng thng qua vic xem xt r sot i chiu gia cc ti
liu, s liu c lin quan vi nhau, nh i chiu gia cc s sch k ton vi s liu kim k thc
t, gia k hoch v thc hin, gia nh mc v thc t...
Thng thng bao gm hai loi kim tra, i chiu l kim tra vt cht v kim tra ti liu.
- Kim tra vt cht cung cp bng chng vt cht c tin cy cao nht. Bi v kim tra vt
cht l qu trnh xc minh ti sn c thc hay khng, n thuc v khch quan.
Tuy nhin phng php ny c nhng hn ch nht nh sau:
+ Kim tra vt cht cha l bng chng chng minh ti sn hin c thuc quyn s
hu ca ai, v c th ti sn hin c doanh nghip nhng l ti sn i thu hoc nhn i l
hoc b th chp... Do vy mun xc minh ti sn thuc quyn s hu ca n v hay ca ngi
khc th phi vn dng c cc phng php khc.
+ Kim tra vt cht ch cho bit s tn ti thc t v mt lng ca ti sn, cn v cht
lng, tnh trng k thut, tnh li thi ca ti sn th cha cn c phn xt. Hn na kim
tra vt cht khng cho bit l ti sn c c nh gi ng hay khng v c tn trng nguyn tc
nh gi ti sn hay khng. Do cn phi vn dng kt hp vi cc phng php khc thu
thp bng chng c gi tr v tnh thuyt phc cao hn.
- Kim tra ti liu l qu trnh xem xt xc minh ca kim ton vin thng qua vic kim tra
i chiu cc chng t, ti liu, s k ton, cc vn bn c lin quan n bo co ti chnh.
Vic kim tra, i chiu ti liu, kim ton vin c th tin hnh qua cc cch:

21
+ Kim tra i chiu s liu, ti liu lin quan n ti liu, nghip v hoc v vic c
chn lm mu kim ton hoc ngu nhin, vic kim tra i chiu s liu c th tin hnh theo
trnh t ghi s, tc l t chng t gc n s k ton v n bo co k ton hoc ngc li t bo
co k ton n s k ton v n chng t k ton. Nu kim tra theo trnh t ghi s k ton s
cho chng ta bng chng nghip v pht sinh u c ghi vo s y hay cha. Ngc li
nu kim tra t bo co k ton n s k ton v cui cng kim tra chng t k ton s cho bng
chng l mi s liu ghi trn s k ton c phi c y chng t hay khng.
+ T mt kt lun c trc, kim ton vin thu thp ti liu lm bng chng c s cho
kt lun. theo cch ny xc nh c phm vi cn kim tra, i chiu, khi kim ton vin
ch kim tra, i chiu nhng chng t, ti liu lin quan n kt lun c trc.
Phng php kim tra ti liu cho chng ta nhng bng chng l ti liu chng minh. Ti
liu chng minh l hnh thc bng chng c s dng rng ri trong cc cuc kim ton v thng
thng vic thu thp chng cng tng i thun tin, d dng v chng thng sn c mt khc
chi ph thu thp cng thp hn cc phng php khc. i khi ti liu chng minh c th lm
bng chng hp l duy nht nu chng ta khng tm c cc bng chng khc.
Khi thu thp bng chng theo phng php kim tra ti liu, kim ton vin cn ch cc
vn :
+ tin cy ca ti liu chng minh ph thuc nhiu vo ngun gc ca ti liu. Nu s
c lp ca ti liu thu thp c i vi doanh nghip c kim ton ngy cng cao th tin
cy ca ti liu chng minh cng cao.
+ phng cc trng hp ti liu thu thp c b ngi cung cp sa cha, ty xo
hoc gi mo... lm mt tnh khch quan ca ti liu do vy, cn phi c s kim tra xc minh.
b, Phng php quan st
L phng php thu thp bng chng thng qua qu trnh kim ton vin trc tip quan st,
xem xt nh gia cc hot ng ca doanh nghip. l s chng kin tn mt ca cc cng
vic, tin trnh thc hin cc cng vic ca i tng m kim ton vin cn thu thp bng chng.
Phng php quan st c th rt hu ch trong nhiu phn hnh ca cuc kim ton, song
bn thn n cha th hin y , do vy phi kt hp vi cc phng php khc.
Mt khc cng cn lu khi s dng phng php ny l vic quan st thc t, s cung cp
bng chng c tin cy cao, nhng bng chng khng th hin tnh chc chn cc thi
im khc ngoi thi im quan st.
c, Phng php thm tra v xc nhn
L phng php thu thp cc bn xc nhn ca nhng ngi c trch nhim lin quan, am
hiu cng vic hoc i tng cn kim ton trong, ngoi doanh nghip.
Vic tin hnh thm tra v xc nhn c th thc hin bng cch kim ton vin c vn bn
yu cu nhng ngi lin quan xc nhn nhng thng tin theo yu cu ca kim ton vin (vit
thnh vn bn).

22
Khng phi tt c cc i tng hoc tnh hung u cn bng chng xc nhn. i tng
ca phng php ny ch yu l cc khon phi thu, phi tr, tin gi ngn hng, ti sn k gi,
k qu, th chp...
Cc bng chng thu thp c thng qua phng php thm tra, xc nhn cn m bo cc
yu cu sau.
- Thng tin cn xc nhn phi theo yu cu ca kim ton vin.
- S xc nhn phi thc hin bng vn bn.
- S c lp ca ngi xc nhn thng tin.
- Kim ton vin phi kim sot c ton b qu trnh thu thp, xc nhn bng chng qu
trnh kim ton. Kim ton vin yu cu n v lp giy ngh xc nhn v giao cho mnh gi
cho ngi c yu cu xc nhn v yu cu h xc nhn song th gi li cho kim ton vin nh
vy qu trnh ny c tnh c lp i vi doanh nghip c kim ton v c tnh khch quan.
Phng php ny thc hin ho nhng chng c tin cy, nhng chi ph ln, do vy ch
nhng trng hp cn thit mi p dng phng php ny. Tuy nhin cn phng s thng
ng gia doanh nghip v i tng xc minh.
d. Phng php phng vn
Phng vn l phng php thu thp thng tin ca kim ton vin thng qua vic trao i
phng vn vi nhng ngi trong n v. V d: Khi kim ton vin cn bit r hn nhng quy
nh v h thng kim sot ni b th c th trao i vi nhng thnh vin qun l n v hoc cc
c nhn trong n v v quy ch kim sot ni b... hoc mun bit phng php ghi s hay qu
trnh kim tra cc nghip v k ton ca n v, th kim ton vin c th phng vn, trao i iu
tra thng tin gia nhng ngi qun l, nhng ngi lm cng tc nghip v...
Vic phng vn c th thc hin dng vn p hay vn bn. K thut phng vn ng vai
tr rt quan trng trong vic thu nhn thng tin c tin cy hay khch quan hay khng. Do
kim ton vin cn c s chun b trc cho vic phng vn. Thng thng qu trnh phng vn
gm ba giai on: Giai on lp k hoch, giai on thc hin phng vn, giai on kt lun.
+ Giai on lp k hoch: Xc nh mc ch, ni dung, i tng cn phng vn, thi gian
a im phng vn, nhng trng im cn phng vn v tho lun...
+ Giai on thc hin phng vn: Trc ht kim ton vin cn cho ngi c phng vn
bit mnh l ai v mc ch l do ca cuc phng vn... lm cho i tng thoi mi trao i
nhng trng im xc nh v tr li cc cu hi cu kim ton vin khng b min cng hoc
bt buc. K thut nu cu hi ca kim ton vin rt quan trng, rt ngn gn, r ni dung v
mc ch cn t c.
+ Giai on kt lun, thng qua vic phng vn thu c nhng thng tin cn thit, kin
ton vin cn ch n tnh khch quan v s hiu bit ca ngi c phng vn c c
nhng kt lun ng n phc v tt cho mc ch kim ton. Nu nhng kt lun ca phng vn
c tnh cht quan trng th kim ton vin cn ghi vo h s kim ton ca mnh.
tin cy ca bng chng thu thp qua phng vn thng khng cao, ch yu cng c cho
cc bng chng khc, hoc thu thp cc thng tin phn hi.

23
e, Phng php tnh ton.
Tnh ton thu thp thng tin v cc bng chng kim ton l vic kim tra chnh xc
ca s liu ca vic ghi chp k ton hoc cc php tnh ca cc nhn vin nghip v, nhn vin
k ton trong qu trnh x l chng t, ghi s k ton v lp bo co k ton... V d nh vic tnh
ton cc ho n bn hng, cc chng t nhp, xut kho, cc s k ton tng hp, s k ton chi
tit, vic tnh ton phn b chi ph, tnh gi thnh, gi ph... Cc kim ton vin gi l phng
php lm li hay th thc lm li.
Phng php tnh ton cung cp cc bng chng c tin cy cao xt trn gic ca
nhng s liu.
f, Phng php phn tch.
L phng php s dng qu trnh so snh cc mi quan h, xc nh tnh hp l hay
khng ca cc s liu trn bo co ti chnh ca doanh nghip. y l mt k nng bao trm nht
ca vic khai thc bng chng kim ton.
Thng qua vic phn tch cc s liu, so snh cc mi quan h, kim ton vin nh gi cc
thng tin ti chnh ca doanh nghip ng hay cn vn nghi ng. Vic phn tch bao gm:
- Xem xt cc b phn, khon mc bo co ti chnh hoc s d ti khon xc nh vn
cn thm tra.
- Nghin cu nh gi mi quan h ni ti gia cc yu t ti chnh v thng tin khc c
th pht hin nhng sai st ca bo co ti chnh.
Phng php phn tch ch yu da vo qu trnh so snh cc mi quan h thng tin ti
chnh vi nhau hoc gia cc thng tin ti chnh v cc thng tin khng c tnh cht ti chnh. C
th gm nhng so snh ch yu sau:
+ So snh nhng thng tin ti chnh k ny v cc thng tin ti chnh k trc.
Kim ton vin c th so snh cc thng tin kim ton k ny vi cc bo co ti chnh k
trc. Hoc c th so snh s d trn cc ti khon k ton gia cc k. Mc ch ca vic so
snh nhm pht hin nhng khon mc, nhng ch tiu ti khon c s bin ng khng bnh
thng tp trung thm tra xem xt. V d nh: S tng t ngt ca chi ph sa cha TSC
trong k so vi k trc, cn xc nh nguyn nhn, t s vng quay hng tn kho k ny so vi
k trc c s bin ng ln hay khng, nu c th tm nguyn nhn...
Vic so snh c th p dng i vi cc thng tin c th so snh c tc l cc ch tiu hay
khon mc c cng ni dung v phng php tnh ton.
+ So snh gia s liu thc t v s liu k hoch d ton.
Thng qua vic so snh cc ch tiu ti chnh gia thc t v k hoch d ton s gip kim
ton vin pht hin nhng sai bit ln v s liu thc t v k hoch hoc d ton. T c th
cho thy s sai st trong bo co ti chnh hoc nhng bin ng v thc t sn xut kinh doanh
m kim ton vin cn xem xt v thm nh. V d c s sai bit ln gia gi thnh thc t v gi
thnh k hoch, hoc tn kho thc t vi nh mc hng tn kho, gia sn lng thc t v sn
lng k hoch...
+ So snh gia cc ch tiu n v vi cc ch tiu bnh qun trong ngnh.

24
Thng thng, cc ch tiu ca cc n v v cc ch tiu ngnh c quan h tng ng vi
nhau (nh li nhun, vng quay hng tn kho,...). Nh vy kim ton c th so snh ch tiu
chung ca ngnh v ch tiu ca doanh nghip pht hin nhng sai lch ln, khng bnh
thng, khng hp l. T c th tm ra nhng sai st hoc gip kim ton vin tm hiu k hn
v hot ng kinh doanh ca doanh nghip.
Khi so snh gia cc ch tiu ca n v v ch tiu ngnh cn lu cc yu t v quy m
cng nh yu t t chc qun l, phng php hch ton khc nhau gia cc n v trong ngnh.
Tuy nhin, khi so snh cn kt hp so snh trong mt khong thi gian nht nh ch khng
ch so snh mt thi im c nhng kt lun xc ng hn.
Tuy nhin c th ni rng vic so snh cc ch tiu vi ngnh c th dn n mt kt qu
khng chnh xc v nhiu khi khng th hin kt qu nh mong mun bi khi bnh qun ho cc
ch tiu cho ngnh cha ng nhng kt qu khng ng u.
+ So snh s liu ca doanh nghip v kt qu d kin ca kim ton vin.
Theo cch so snh ny, kim ton vin c tnh s d ca mt ti khon no da vo
mt hoc mt s ti khon c lin quan vi ch tiu c tnh, sau kim ton vin so snh vi
ch tiu c tnh, nu c s sai bit ln gia hai ch tiu th cn lm r nguyn nhn c th.
+ Nghin cu mi quan h gia thng tin ti chnh v thng tin khng c tnh cht ti chnh.
Cc thng tin khng c tnh cht ti chnh l cc d liu kinh t k thut do cc h thng
hch ton cung cp: nh s lng nhn vin, s lng bu cc, hiu sut s dng ca mt tng
i... Mc d cc thng tin ny khng c tnh cht ti chnh nhng li c mi quan h vi cc ch
tiu ti chnh. Nh vy c th da trn cc thng tin trn y c th c th thu thp lm bng
chng kim ton, phng php ny thng a li hiu qu cao nhng chi ph thp, thi gian
ngn, nhng bng chng li c tnh chun xc, ng b v c gi tr v s liu k ton, th hin
tnh bo qut, khng b xa v nhng s liu c th.
Tuy nhin khi p dng khi p dng phng php phn tch thu thp bng chng kim
ton, kim ton vin cn lu :
- Mi quan h bn cht gia cc ch tiu c so snh, cc ch tiu c so snh phi ng
nht v ni dung v phng php tnh, gia chng phi c mi quan h nht nh vi nhau.
- Nhng khon mc hoc cc ch tiu trng yu khng ch s dng phng php phn tch
kim ton m cn kt hp vi cc phng php khc tm bng chng kim ton cho thch
hp.
- Nu kim ton trong trng hp h thng kim sot ni b yu km, cn thn trng khi
phn tch tm bng chng kim ton, nn kt hp nhiu phng php thu thp bng chng
kim ton khc.
Ngoi phng php thu thp bng chng kim ton nh trn trnh by, trong cc trng
hp c bit, kim ton vin c th thu thp bng chng kim ton thng qua cc chuyn gia hoc
gii trnh ca ngi qun l n v.

25
Trng hp c vn kim ton vin cha am hiu ht, nh: nh gi gi tr ca cc ti sn
qu him, cng trnh ngh thut, khong sn... th kim ton vin phi da v kin nh gi ca
cc chuyn gia v lnh vc .
Thng thng kt thc giai on kim ton kim ton vin s yu cu ngi qun l n v
cung cp cho mnh mt bn gii trnh nhng vn trao i gia mnh v ngi qun l n v
ng thi ngi qun l khng nh nhng vn thuc v trch nhim qun l ca mnh.
Tuy nhin, cc bng chng thuc loi ny khng c gi tr ln, song chng c tc dng rng
buc trch nhim ca nhng ngi cung cp thng tin v lm tng thm tin tng khi kim
ton vin a ra kt lun ca mnh.
2.1.3.4 Xt on v s dng bng chng kim ton
Khi thu thp c nhng bng chng kim ton, kim ton vin phi xt on v la
chn bng chng no nn s dng v a ra lm bng chng cho nhng kin nhn xt ca mnh.
Xt on bng chng kim ton l vic xem xt vic p ng nhu cu ca cc bng chng
kim ton. Tc l vic xt on tin cy v gi tr v tnh y ca bng chng kim ton.
Vic xt on cc bng chng kim ton ph thuc vo quan im v s nhn nhn vn
ca tng ngi, mt khc n cng th hin trnh nghip v chuyn mn, nng lc ngh nghip
ca kim ton vin.
Kh c th a ra mt cn c xt on mt cch kh d p dng cho mi trng hp.
Tuy nhin, Lin on k ton quc t (IFAC) gi nm cn c xt on bng chng kim
ton:
1, Bng chng ghi thnh vn bn c gi tr hn bng chng bng li, bng chng nguyn
bn c gi tr hn bng chng sao chp.
2, Bng chng thu thp t cc ngun c lp bn ngoi doanh nghip c gi tr hn bng
chng thu thp t ngun ni b doanh nghip.
3, Bng chng do kim ton vin t thu thp phn tch nh gi c gi tr hn bng chng
do ngi khc cung cp.
4, Bng chng do nhiu ngun thng tin cng cp phan tch c gi tr hn cc ngun thng
tin n l cung cp.
5, Khi kim ton vin cm nhn c tnh trung thc ca cc thng tin do cc nh qun l
doanh nghip cung cp, trnh ca cn b nghip v th s xt on bng chng tch cc s d
dng hn bng chng tiu cc v ngc li.
Ngoi ra, xem xt cc bng chng kim ton, kim ton vin cn ch cc yu t lin
quan n gi tr ca bng chng kim ton cng nh tnh y ca n.
+ Nhn t thuc v ngun gc ca bng chng kim ton:
Ngun gc ca bng chng kim ton th hin s c lp ca bng chng i vi doanh
nghip c kim ton. Nhng bng chng c ngun gc cng c lp vi doanh nghip th cng
c tin cy cao.

26
+ Nhn t thuc v dng ca bng chng kim ton. Cc bng chng vt cht c tin cy
cao hn bng chng ti liu, bng chng ti liu c tin cy cao hn bng chng phng vn.
+ Nhn t thuc v h thng kim sot ni b ca doanh nghip:
Cc bng chng thu nhn c cc b phn c h thng kim sot ni b vng mnh s
c tin cy cao hn cc b phn c tin cy yu.
+ Nhn t v tnh trng yu trong kim ton: Cc bng chng kim ton thu thp c
nhng b phn tnh trng yu cng cao th cng c gi tr v tin cy cao hn
+ Nhn t lin quan n mc ri ro trong kim ton: Cc bng chng thu thp c
nhng b phn ri ro cao th cng tng tnh thuyt phc ca bng chng kim ton .
Khi xt on cc bng chng kim ton, kim ton vin cn cn kt hp nhiu loI bng
chng v mi lin quan gia cc loi bng chng i vi mt vn , hay mt nhn nh
tin cy ca bng chng cao hn v tnh thuyt phc.
Trng hp ngc li nu nhiu bng chng (t hai tr ln) lin quan n mt vn , m
c kt qu tri ngc nhau th kim ton vin phi xem xt vn mt cch thn trng c c
s gii quyt s khc bit bng cch m rng din iu tra, kho st c khng nh cui
cng.
Khi bng chng kim ton cha thc s tin cy, th khng c s dng lm chng c cho
nhng kt lun v iu c th dn n kt lun sai lm ca kim ton vin.
Khi kim ton vin c nhng nghi ng nht nh v cc bn bo co ti chnh doanh nghip,
th cn tip tc tm kim nhng bng chng y c gi tr chng minh hoc gii to nhng
nghi ng ca mnh. Nu trng hp khng th thu thp c nhng bng chng y c gi tr,
th kim ton vin khng th ghi nhn kin nhn xt hon ho v bo co ti chnh ca doanh
nghip (bo co kim ton chp nhn ton b).
Kim ton vin cng phi ht sc thn trng trong khi xt on v s dng nhng bng
chng c tc dng khng nh iu kt lun ny nhng li ph nhn Iu kt lun khc.
2.1.4 H s kim ton v lu tr h s kim ton
a, Khi nim: H s kim ton l cc ti liu do kim ton vin lp, thu thp phn loi, s
dng v lu tr. Ti liu trong h s kim ton c th hin trn giy, trn phim, nh, trn
phng tin tin hc hay bt k phng tin lu tr no khc theo quy nh ca php lut hin
hnh.
b, Tc dng ca h s kim ton.
- Lu tr nhng bng chng thu c trong qu trnh thc hin kim ton, v lm c s cho
vic a ra kin ca kim ton vin.
- Tr gip cho vic lp k hoch v thc hin cng vic kim ton.
- Tr gip cho vic kim tra, sot xt v nh gi cht lng cng vic kim ton.
- Gip cho vic s l pht sinh sau cuc kim ton.

27
c, Phn loi h s kim ton.
- H s kim ton chung: L h s kim ton cha ng cc thng tin chung v khch
hng lin quan ti hai hay nhiu cuc kim ton trong nhiu nm ti chnh ca mt khch hng.
- H s kim ton nm: L h s kim ton cha ng cc thng tin v khch hng ch
lin quan n cuc kim ton mt nm ti chnh.
d, Tnh b mt, an ton, lu tr v s hu h s kim ton.
- Kim ton vin v cng ty kim ton phi gi b mt v m bo an ton v h s kim
ton.
- H s kim ton phi lu tr trong mt khong thi gian p ng yu cu hnh
ngh v ph hp vi quy nh chung ca php lut v quy nh ring ca t chc hnh ngh kim
ton.
- H s kim ton thuc quyn s hu v l ti sn ca cng ty kim ton, khch hng hay
bn th ba c quyn xem xt hoc s dng mt phn hoc ton b ti liu ny khi c s ng
ca Gim c cng ty kim ton hoc theo quy nh ca Nh nc hoc t chc ngh nghip. Tu
nhng trng hp c th, kim ton vin c php cung cp mt phn hoc ton b ti liu lm
vic trong h s kim ton ca mnh cho khch hng tu trng hp c th do Gim c cng ty
kim ton quyt nh. Trong mi trng hp, ti liu lm vic ca kim ton vin khng th thay
th chng t k ton, bo co ti chnh ca khch hng.
- Thi gian lu tr h s kim ton phi lu tr trong thi gian p ng yu cu
hnh ngh, quy nh ca php lut v bo qun v lu tr h s, v yu cu ring ca cng ty
kim ton.
2.2 H THNG KIM SOT NI B
2.2.1 Khi nim
Vic xc lp v duy tr mt h thng k ton thch hp, kt hp vi nhiu quy ch kim sot
ni b khc m rng quy m kinh doanh v loi hnh kinh doanh l trch nhim ca cc nh
qun l doanh nghip. Mt phng din quan trng thuc trch nhim ca b phn qun l l
cung cp cho cc c ng (hoc Chnh ph) mt s m bo thch hp rng, cng vic kinh doanh
c kim sot thch ng. ng thi, b phn qun l cn c trch nhim cung cp cho cc c
ng, Chnh ph v nhng ngi u t (ngn hng, ch u t, ngi lin doanh) nhng thng
tin ti chnh trn c s hp thc. Mt h thng kim sot ni b l cn thit b phn qun l
thc thi bn phn y.
H thng kim sot ni b ca mt n v c th nh ngha nh l ton b cc chnh sch,
cc bc kim sot v th tc kim sot c thit lp nhm iu hnh cc hot ng ca n v.
cc bc kim sot l cc bin php c tin hnh xem xt v khng nh cc bin php qun
l khc c c tin hnh c hiu qu v thch hp hay khng.
Mc ch ca h thng kim sot trong vic qun l l:
- iu khin v qun l mt cch c hiu qu cc hot ng ca n v.
- Mang li s m bo chc chn l cc quyt nh v ch qun l c thc hin ng
th thc v gim st mc hiu qu ca cc ch v quyt nh .

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- Pht hin kp thi cc vn kh khn ny sinh trong kinh doanh hoch nh v thc
hin cc bin php i ph.
- Ngn chn, pht hin cc sai phm v gian ln trong kinh doanh.
- Ghi chp k ton y , chnh xc v ng th thc v cc nghip v v hot ng kinh
doanh.
- Lp cc bo co ti chnh kp thi, hp l v tun theo cc yu cu php nh c lin quan.
- Bo v ti sn v thng tin khng b li dng v s dng sai mc ch.
2.2.2 Cc yu t cu thnh h thng kim sot ni b
Trong qu trnh kim ton, kim ton vin phi hiu bit v h thng kim sot ni b, phi
nghin cu, nh gi s hot ng ca h thng kim sot ni b m kim ton vin nh da v
xc nh ni dung, thi gian v phm vi ca cc phng php kim ton cn thc thi. Mc ch
ca kim ton vin trong vic nghin cu, nh gi h thng kim sot ni b l thit lp tin
cy vo h thng kim sot ni b, xc nh ni dung, thi gian, phm vi ca cc bc kim
ton c bn.
Trong khi nghin cu, nh gi h thng kim sot ni b, kim ton vin cn nhn thc
cc yu t cu thnh h thng kim ton ni b gm: Mi trng kim sot chung, h thng k
ton, cc loi kim sot v th tc kim sot.
a, Mi trng kim sot chung
Mt kha cnh quan trng ca cng tc kim ton l xem xt cung cch ca b phn qun l
cao cp nht, kim tra v gim st cc nghip v, cc hot ng ca n v nh th no. b phn
qun l to ra mi trng chung, nh xc lp thi ca ton n v i vi h thng kim
sot. Mi trng kim sot chung cng to ra nhng chnh sch, cc trnh t v cc ch dn m
bo cho s gim st lin tc v c hiu qu i vi cc nghip v ca doanh nghip. S nhn thc
v mi trng kim sot rt quan trng i vi kim ton vin, trong vic xc nh phm vi ca
kim ton trn c s nm vng h thng kim sot ni b ca n v.
S nh gi ca kim ton vin v mi trng kim sot s gii p thi v hnh ng
ca b phn qun l cao nht i vi h thng kim sot s c nh hng nh th no i vi tnh
hiu qu ca cc hot ng trong doanh nghip. C th khng nh rng khng c s ch dn
chung v s gim st lin tc cua b phn qun l, s khng c s m bo no v cc bc kim
sot ca cc nhn vin c tin hnh mt cch thch hp v c hiu qu.
Mi trng kim sot mnh khng m bo tnh hiu qu ca nhng k thut kim sot c
th. tuy nhin nu thiu vng mt mi trng kim sot chung s lm gim tnh hiu qu tng
qut ca kim sot, cng nh tin cy cui cng ca s liu c to ra bi cc h thng k ton
v thng tin.
Nh vy c th ni rng, mi trng kim sot chung bao gm ton b cc nhn t c tnh
cht mi trng tc ng n vic thit k, hot ng v s hu hiu ca cc chnh sch, th tc
kim sot ca n v. Cc nhn t ny ch yu lin quan n thi , nhn thc v hnh ng ca
ngi qun l n v. Sau y l cc nhn t ch yu:
a1, c th v qun l

29
c th v qun l l mun ni n cc quan im khc nhau ca ngi qun l n v i
vi tnh trng bo co ti chnh cng nh nhng ri ro trong kinh doanh. Mt s nh qun l ch
qu mc n vic bo co tnh hnh ti chnh v nhn mnh n vic hon thnh k hoch li
nhun. Nhng ngi ny c th sn sng hnh ng mo him i ly mt mc li nhun cao.
mt s nh qun l khc li c thi ht sc d dt v thn trng. Cc quan im nh vy ca
nh qun l c nh hng rt ln n cc chnh sch v th tc kim sot ca n v cng nh
tin cy ca bo co ti chnh.
C cu v quyn lc trong mt n v cng l mt vn tiu biu ca c th qun l. nu
vic a ra cc quyt nh qun l c tp trung v chi phi bi mt c nhn th kim ton vin
cn ch n phm cht v nng lc ca ngi nm quyn lc tp trung . Ngc li, nhng
n v khc, quyn lc li c phn tn cho nhiu ngi trong b my qun l. Trong trng
hp ny, vn quan trng li l kim tra, gim st vic s dng quyn lc c phn quyn,
nhm phng cc trng hp s dng khng ht quyn hn c giao hoc lm dng cc quyn
hn ny.
a2, C cu t chc
Mt c cu t chc hp l s m bo cho s thng sut trong vic u quyn v phn cng
trch nhim. c cu t chc c thit k sao cho c th ngn nga c s vi phm cc chnh
sch, th tc, quy ch kim sot v loi b c nhng hot ng khng ph hp c th dn n
sai lm v gian ln. Mt c cu t chc hp l cn phi nhn mnh n tnh hiu qu ca b phn
qun l cao nht i vi cc nghip v, c bit khi doanh nghip b chia cch v phn tn v mt
a l.
thit lp mt c cu t chc thch hp v c hiu qu, phi tun th cc nguyn tc sau:
- Thit lp c s iu hnh v kim sot trn ton b hot ng ca n v, khng b st
lnh vc no ng thi khng c s chng cho gia cc b phn.
- Thc hin s phn chia ba chc nng: x l nghip v, ghi chp s v bo qun ti sn.
- Bo m s c lp tng i gia cc b phn.
a3, Chnh sch nhn s
Chnh sch nhn s bao gm ton b cc phng php qun l nhn s v cc ch ca
n v i vi vic tuyn dng, hun luyn, nh gi, bt, khen thng v k lut cc nhn
vin. Mt chnh sch nhn s ng n l chnh sch nhm vo vic tuyn dng, hun luyn v s
dng cc cn b, nhn vin c nng lc v o c.
a4, Cng tc k hoch
Bao gm mt h thng k hoch sn xut - k thut - ti chnh cng nh phng n chin
lc ca b phn qun l cao nht. chin lc sn xut kinh doanh v cc k hoch gip cho n
v hot ng ng hng v c hiu qu. cng tc k hoc c tin hnh nghim tc v khoa hc
s tr thnh mt cng c kim sot hu hiu.
a5, B phn kim ton ni b
L mt nhn t c bn trong mi trng kim sot, b phn kim ton ni b cung cp mt
s gim st v nh gi thng xuyn v ton b hot ng ca n v, trong c c h thng

30
kim sot n b. B phn kim ton ni b hu hiu s gip n v c c nhng thng tin kp
thi v xc thc v cc hot ng ni chung, cht lng cng tc kim sot ni b ni ring
iu chnh, b sung cc quy ch kim sot thch hp v c hiu lc hn. Tuy nhin b phn kim
ton ni b ch c th pht huy tc dng tt nu:
- V mt t chc: B phn kim ton ni b phi trc thuc mt cp cao khng gii
hn phm v hot ng ca n. ng thi phi c giao quyn hn tng i rng di v hot
ng tng i c lp vi b phn c kim tra.
- V nhn s: B phn kim ton ni b phi c cc nhn vin c kh nng thc hin
nhim v.
a6, U ban kim ton
Trong mt s cng ty ln thng c u ban kim ton (audit committee) gm t 3 n 5

thnh vin ca hi ng qun tr lm nhim v gim st hot ng v xem xt bo co ti chnh
ca cng ty. Cc thnh vin ny thng khng phi l vin chc hoc nhn vin ca cng ty.
a7, Cc nhn t bn ngoi
Mi trng kim sot chung mt n v cn bao gm cc nhn t bn ngoi. cc nhn t
ny nm ngoi s kim sot ca cc nh qun l nhng c nh hng rt ln n thi , cung
cch ca nh qun l v cc quy ch, cc th tc kim sot c th. Thuc cc nhn t ny l: nh
hng ca cc c quan chc nng ca nh nc, cc ch n v trch nhim php l.
b, H thng k ton
Mt h thng k ton l h thng dng ghi nhn tnh ton, phn loi, kt chuyn vo s
ci, tng hp v lp bo co cc nghip v pht sinh. H thng k ton mt n v bao gm:
- H thng chng t ban u v cch vn dng h thng chng t ban u.
- H thng s k ton.
- H thng bo co k ton (gm c bo co ti chnh v bo co k ton ni b).
Thng qua vic quan st, i chiu, tnh ton v ghi chp cc nghip v kinh t pht sinh,
h thng k ton khng nhng cung cp thng tin cho vic qun l m cn c tc dng kim sot
nhiu mt hot ng ca n v. H thng k ton l mt mt xch, mt yu t quan trong ca yu
t kim sot n b.
c, Cc loi kim sot v cc th tc kim sot
C hai loi kim sot l kim sot trc tip v kim sot tng qut.
c1, Kim sot trc tip
Kim sot trc tip l cc th tc cc quy ch c xy dng trn c s nh gi cc yu t
dn liu ca cc b phn cu thnh trong cc bo co ti chnh. kim sot trc tip bao gm 03
loi hnh c bn.
- Kim sot qun l (kim sot c lp): L vic kim sot cc hot ng ring l do nhng
nhn vin c lp vi ngi thc hin hot ng tin hnh. Kim sot qun l l bin php rt c
hiu lc pht hin v ngn chn cc gian ln v sai st. kim ton vin thng rt ch n kim

31
sot qun l nu n v c h thng kim sot ny hu hiu th cng vic kim ton c th c
gim nh rt nhiu.
- Kim sot x l l kim sot c t ra d kim tra x l cc giao dch tc l kim tra li
nhng cng vic m nh chng cc giao dch c cng nhn, cho php, phn loi, tnh ton, ghi
chp tng hp v bo co. i vi nhng n v s dng h thng my tnh x l thng tin th
kim sot x l c thc hin thng qua chc nng x l bng in ton trong trng hp ny
kim ton vin cn s dng cc chuyn gia kim ton bng my vi tnh.
- Kim sot bo v ti sn: l cc bin php, quy ch kim sot nhm m bo s an ton
ca ti sn v thng tin trong n v. Cc trng im nhm vo mc ch ny bao gm:
+ Phn nh trch nhim bo vic ti sn c bit l vic bo qun cc ghi chp v ti sn.
+ H thng an ton v vt chn: kim k hin vt, vic xc nhn ca bn th 3.
c2, Kim sot tng qut
L s kim sot tng th i vi nhiu h thng, nhiu cng vic khc nhau. Trong mi
trng my tnh ho kim sot tng qut thuc v chc nng kim sot ca phng in ton,
mun nh gi kim sot trong trng hp ny tt nhin phi s dng nhng chuyn gia am hiu
su sc v my tnh.
Cc bc kim sot v th tc kim sot c th khng ging nhau thm ch rt khc nhau
gia cc n v v loi dch v. Tuy nhin cc loi kim sot ni trn u c xy dng trn cc
nguyn tc c bn l:
+ Nguyn tc phn cng phn nhim:
Theo nguyn tc ny cng vic v trch nhim cn c phn chia cho nhiu ngi cho mt
b phn hoc nhiu b phn trong mt t chc. Mc ch ca n l khng mt c nhn hay b
phn no c thc hin mi mt ca mt nghip v t khu u n khu cui trong mt ch
nhiu ngi lm vic, cc sai st d pht hin hn v cc gian ln kh xy ra hn. Vic phn cng
phn nhim r rng cong c tc dng to s chuyn mn ho v thc y ln nhau trong cng vic
+ Nguyn tc bt kim nhim:
Nguyn tc ny i hi s tch bit v trch nhim i vi mt s cng vic nh:
- Trch nhim thc hin nghip v v ghi chp s k ton.
- Trch nhim bo qun ti sn v trch nhim ghi chp s k ton.
- Chc nng k ton v chc nng ti chnh.
- Chc nng thc hin v chc nng kim sot.
- v..v..
Nguyn tc ny xut pht t mi quan h c bit gia trch nhim nu trn v s kim
nhim dn n s gian ln kh pht hin.
+ Nguyn tc u quyn v ph chun.
Theo s u quyn ca ngi qun l cc cp di c giao cho quyt nh v gii quyt
mt s cng vic trong mt phm vi nht nh. Qu trnh u quyn c m rng xung cc cp

32
thp hn to nn mt h thng phn chia trch nhim v quyn hn m vn khng lm mt tnh
tp trung ca n v.
Ph chun l biu hin c th ca vic quyt nh v gii quyt mt cng vic trong phm vi
quyn hn c giao. Nguyn tc u quyn v ph chun yu cu cc nghip v pht sinh u
c u quyn cho cc cn b ph chun mt cch thch hp.
Cc kim ton vin nghin cu v nh gi h thng kim sot ni b ca n v l nh
gi mc ri ro kim sot lm c s cho vic la chn cc phng php kim ton thch hp. Mi
trng kim sot ca n v mnh hay yu mc ri ro kim sot cao hay thp s quyt nh ni
dung, phm vi cng nh quy m cc phng php kim ton.
2.3 GIAN LN V SAI ST
Trong khi hnh thnh kin ca mnh v bo co ti chnh cc kim ton vin thc hin cc
cng vic nh m bo rng cc bo co ti chnh c tnh ton mt cch chnh xc v
mi kha cnh trng yu. Do bn cht ca vic kim tra, th nghim v nhng hn ch vn c ca
kim ton, cng nh bt k h thng kim sot ni b no nn c nhng ri ro kh trnh hi, thm
ch c nhng gian ln v sai st nghim trng cha pht hin ra.
2.3.1 Khi nim gian ln v sai st
Gian ln l nhng hnh vi c ch la di c lin quan n vic tham , bin th ti sn
hoc xuyn tc cc thng tin v che giu ti sn...
Gian ln c th biu hin cc dng sau:
- X l chng t theo mun ch quan, sa i xuyn tc lm gi cc chng t ti liu.
- Che giu cc thng tin ti liu hoc nghip v.
- Ghi chp cc nghip v khng ng s tht, p dng sai cc nguyn tc, phng php v
ch kim k ton mt cch c .
- Sai st l nhng nhm ln c nh hng n bo co ti chnh nh:
+ Li v tnh ton s hc hay ghi chp.
+ p dng sai cc nguyn tc, phng php v ch k ton.
+ B st hoc hiu sai cc khon mc, nghip v.
+ ...
2.3.2. Cc dng sai lm
C rt nhiu dng sai lm kh c th tng hp y , tuy nhin sau y l mt s dng
ph bin:
a- S thiu st:
Thiu st l qun ghi mt nghip v k ton m theo nguyn tc cn phi c ghi vo s.
a s cc trng hp thiu st c pht hin bng cch so snh i chiu vic b st mt bt
ton thu hoc chi tin mt s c tm thy d dng khi kim k tin mt qu hoc i chiu vi
bng k ca ngn hng (nu rt tin ngn hng).

33
Tuy nhin, sai lm do thiu st rt tai hi v rt kh pht hin i vi ngi lm cng tc
kim ton. Cc doanh s bn hng n lu tc l bn hng nhng khng ghi vo s (thng l bn
l), cc vic b st khng lp d phng cng nh cc thiu st trong vic iu chnh cc chi ph
tr trc v chi ph phi tr u l nhng vi phm rt kh tm thy v kh chng minh khi thc
hin cng tc kim ton.
b- nh khon sai:
y l trng hp ng l phi ghi N hoc C mt ti khon ny nhng li ghi vo mt
ti khon khc hon ton khng ph hp vi nghip v pht sinh. i khi trng hp ny cng
xy ra di dng nh khon s nht k ng nhng khi a vo S Ci th li c ghi sai ti
khon. Dng vi phm ny cng rt kh pht hin khi kim ton.
c- Nhm ln v ghi s v chuyn s:
Nhm ln v ghi s l trng hp ghi vo s k ton mt s liu sai vi s tin trong
chng t. V d: ho n ghi s tin l 125.000 ng th ghi vo s l : 152.000 ng.
Nhm ln v chuyn s l trng hp chuyn mt s tin ghi vo mt s ny thay mt
s sai lc chuyn ghi s liu y qua mt s khc.
V d: Ho n ghi: 210.000 ng c ghi ng vo s nht k mua l 210.000 ng
nhng lc ghi vo s thanh ton vi ngi bn li ghi sai l 21.000 ng.
Trn thc t vic ghi s sai thng c pht hin bng cch kim m, r sot cc chng
t cn vic chuyn s sai c pht hin bng cch cng li cc con s.
d- Nhm ln v tnh ton:
Nhm ln thng thng nht l cng sai s tng cng ca cc ct s trong cc s nht k
hoc s ca cc ti khon. S nhm ln ny pht hin nh phng php ghi s kp do s mt
cn i gia N v C. Nhng cng c nhng nhm ln rt kh pht hin nh: s liu tnh mt
bng lng sai, s kt ton ho n khng chnh xc, tc l nhng tnh ton sai ngay trong ni
dung ca chng t.
- Nhm ln do trng lp:
Dng nhm ln ny thng xy ra di cc hnh thc: ghi mt nghip v pht sinh vo 2
ngy khc nhau hoc ghi mt nghip v pht sinh 2 ln 2 S Nht k khc nhau.
e- Sai lm b tr nhau:
y l dng m cc s sai lm c tc dng b tr ln nhau khin cho s kim tra theo
nguyn tc k ton kp b v hiu ho.
V d: mt s tin l 120 c ghi vo s nht k l 120 nhng li chuyn sang s ci l
100. S sai lm ny s ng nhin b pht hin nh nguyn tc ghi s kp, do Cn i ti khon
b sai lnh thiu mt 20. Nhng nu ng thi vi s sai lm ny k ton vin li phm mt sai
lm khc tip theo nh: chuyn mt s tin 250 t Nht k S ci l 270 to nn mt s sai lch
tha 20 c tc dng b li 20 thiu sai lm trc Bng cn i k ton vn gi c cn bng
v trit tiu mt c hai sai lm ni trn.

34
Qua kinh nghim thc t, sai lm dng ny thng l c ch khng phi do s xut v
s sai lm nhiu khi rt kh pht hin.
g- Sai lm v nguyn tc.
Sai lm ny xy ra do trnh yu km v chuyn mn ca k ton vin. V d nh: tnh
khu hao cao hn ch cho php, ghi vo bn C ca TK "Ti sn c nh" gi bn thay v phi
ghi nguyn gi ca TSC theo s k ton.
2.3.3. Cc hnh thc gian ln
Ngoi mt s gian ln bng nhng th on u tr nh: gi v lm mc lm mt du
mt con s cn c sa cha bng mt con s khc, hoc thay th mt trang s bng mt trang
khc cng loi sau khi sa s th t (V d: x b trang s 027 ri thay bng 127, sau sa s 1
thnh 0), a s cc gian ln thng cc dng sau:
a- Gian ln tin bc v ti sn:
Trn thc t, gian ln thng rt ph bin trong lnh vc tin bc, hng ho v cc loi ti
sn lt vt (dng c nh, ph tng thay th...) v d giu dim, di chuyn v tu tn, ch t xy ra
i vi cc ti sn ln nh: xe c, my mc, cng c ln... v rt kh thc hin cc vic ni trn.
i vi vn gian ln tin bc, trn thc t c th ni l "thin hnh vn trng" nhng
cc dng ph thng nht thng l: ln nh cp sc do khch hng tr cho X nghip lnh tin,
ng thi ngu to mt bt ton che du vic gian ln, lm dng mt s tin do doanh nghip
giao cho i np ngn hng, mo danh doanh nghip thu tin ca khch hng.
i tng thc hin gian ln loi ny thng l cc nhn vin c trch nhim lin quan
n tin bc ca Cng ty (th qu, nhn vin thu ngn, nhn vin bn hng...).
Ring i vi hng ho, c, dng c nh, th cc i tng xy ra gian ln thng
ng o hn: mt kho cha hng, cha dng c v ph tng thay th tnh trng v t chc s l
ming mi ngon cho s lm dng bng hnh thc trm cp, tu tn, li dng...
Do , vic bi tr t nn ny thng i hi phi c t chc kim ton ni b: kim tra
thng xuyn qu tin mt, cch ly nhn vin c nhim v qun l tin bc vi nhn vin lm
nhim v k ton, ti v, t chc tt vic bo qun hng ho, vt t, xut, nhp bng mt h thng
k ton vt liu hu hiu (s theo di tnh hnh xut nhp kho, th kho, phiu xut nhp).
b- To dng tnh hung:
Hnh thc gian ln ny nhm a ra mt tnh hnh gi to khc xa vi thc trng ca
doanh nghip. Cc hnh thc ph cp l: ngu to tnh hnh "l gi" trn thu bng cc phng
php nh giu doanh thu, khai gim tn kho hng ho, hch ton chi ph khng, lp khu hao v
d phng qu mc... Hoc ngc li, ngu to s "li gi" chia li, gy uy tn cho Ban
Gim c, d vay tn dng ca ngn hng... bng cc hnh thc nh gi cc ti sn c nh cao
hn thc t, khai tng tn kho hng ho, giu bt cc chi ph, khng lp cc khu hao v d phng
ng mc...
Nhn xt chung trn thc t, hnh thc thm lm tin bc v ti sn thng do cc nhn
vin cp tha hnh thc hin, cn vic ngu to tnh hnh th thng do cc cp ch huy, lnh o
hoc ngi c trch nhim ch xng.

35
2.3.4. Cc nhn t nh hng n mc gian ln v sai st
Cng vi nhng nhc im trong vic xy dng cc h thng kim sot ni b v s
khng ph hp ca cc th tc kim tra, nhng iu kin v nhng s kin lm tng kh nng v
gian ln v sai st bao gm:
a, Cc vn v tnh trung thc, nng lc v trnh ca cc nh qun l n v.
Cc v d:
- Cng tc qun l b mt ngi (hay mt nhm nh) c quyn nm gi, khng c s gim
st ca tp th hay mt nhm ngi.
- C nhng c cu t chc phc tp m d dn n cc kh nng xy ra gian ln v sai st.
- C s can thip i vi qu trnh kim sot ni b.
- Nhn s ca phng k ton b thiu nhiu trong thi gian di.
- C s thay i thng xuyn v t vn php l hoc kim ton.
- ...
b, Cc sc p bt thng i vi n v
- Ngnh ngh kinh doanh ang c xu hng khng hong.
- Kh nng thu c li nhun gim
- Doanh nghip mun tng gi to li nhun khuych chng gi th trng c phn ca
mnh v qung co hoc cc khc.
- Doanh nghip u t qu nhanh vo ngnh ngh mi hoc mt hng mi n mc mt cn
i v ti chnh.
- Doanh nghip l thuc qu nhiu vo mt hoc mt vi sn phm, khch hng.
- Sc p i vi cn b k ton phi hon tt cc bo co ti chnh trong khong thi gian
qu ngn.
- ...
c, Cc vn c lin quan n thu thp bng chc kim ton
- Ghi chp khng ph hp (chng t khng y , s chnh lch gia s v thc t kim
k, cc nghip v khng c ghi chp theo th thc thng thng hoc ngoi s k ton).
- Cc chng t hoc nghip v khng ph hp (thiu s u quyn hp l, chng t khng
c gi tr hoc sa i).
- C chnh lch ln gia ghi chp k ton v xc nhn ca ngi th 3.
- Cc nh qun l lng trnh tr li hoc tr li khng hp l cc yu cu ca kim ton.
- ...
2.4 TRNG YU V RI RO
2.4.1 Trng yu

36
Trng yu xt trong quan h vi ni dung kim ton l khi nim ch r tm c v tnh h
trng ca phn ni dung c bn ca kim ton c nh hng ti tnh ng n ca vic nhn thc,
nh gi i tng kim ton v vic s dng thng tin nh gi ra quyt nh qun l.
R rng thc trng hot ng ti chnh cng nh hiu qu nghip v l vn rt rng v
trn thc t khng th kim ton c tt c thng tin thu c v cha thu c ca hot
ng ti chnh v nghip v phi kim ton. Hn na ngi s dng ch quan tm n bn cht
ca hot ng ti chnh v hiu qu hot ng. im gp nhau gia kim ton v qun l ny
dn ti tnh tt yu phi la chn ni dung kim ton ti u, va nh gi ng bn cht ca i
tng kim ton, va p ng kp thi nhu cu ca ngi quan tm vi gi ph kim ton thp
trn c s thc hin tt chc nng kim ton. Vn ny ch c th gii quyt trn c s la chn
ng v nhng iu ct yu, c bn phn nh ng bn cht ca i tng kim ton iu
cng ng ngha vi vic c th lc b nhng vn khng c bn, khng bn cht v t
khng nh hng n vic nhn thc y v ng n i tng kim ton. Ngc li, nu b
qua nhng im ct yu th s c nhng nhn thc sai i tng v t c quyt nh sai trong
qun l. Gii quyt tt mi quan h ny chnh l cha kho tho d s cch bit v k vng gia
nhng ngi quan tm vi kim ton vin.
gii quyt cc yu cu trn, trong khi nim trng yu bao gm hai mt lin quan
n nhn thc i tng: quy m (mt lng) v tnh h trng (mt cht) ca phn ni dung c
bn.
- V quy m: Trong kim ton kh c th n nh con s c th cho nhng im ct yu ca
ni dung kim ton, c bit khi c yu t tim n. V vy gianh gii ca quy m khc nhau ca
i tng kim ton c xt ch yu trong quan h vi mc nh hng ca cc khon mc,
cc nghip v n kt lun kim ton t ti vic ra quyt nh ca ngi s dng thng tin
c kim ton. Trong quan h c 3 mc khc nhau v quy m:
1, Quy m nh - Khng trng yu: Thng thng mt khon mc, mt loi ni dung lun
c quy m nh trong mt bng tng hp hay trong kt qu chung ca hot ng kim ton th vic
phn nh ng hay sai nghip v ny khng nh hng n quy m chung ca i tng kim
ton.
V d khon mc vt liu ph c th khng trng yu trong sn xut du nhn nhng li
trng yu trng sn xut thu tinh, gm s v nhiu lnh vc cng nghip khc chi ph v dng c
nh bao b c th trng yu i vi mt n v ny nhng khng trng yu i vi n v khc
thm ch ngay trong mt n v cng c th trng yu thi k quyt ton ny m khng trng
yu thi k quyt ton khc, trong kim ton cn kt hp c nh tnh c nh lng (nu c).
Chng hn gi tr dng c nh mt n v trong thi k kim ton l 100 triu ng so vi tng
ti sn ca n v l 10 t s l khng trng yu, song nu thi k kim ton khc li pht sinh
ti 1 t ng th c th trng yu.
2, Quy m ln nhng cha mc quyt nh nhn thc v i tng c th khng trng
yu: thng thng mt khon mc c quy ln s nh hng n nhn thc ng thc trng ti
chnh v t c nh hng n kt lun kim ton v quyt nh qun l. Tuy nhin, khng phi
lc no nhng hu qu ny cng nh nhau v nu n khng phi l i tng chnh ca kim ton.
3, Quy m ln quyt nh bn cht i tng kim ton (chc chn trng yu).

37
Cc nghip v, khon mc c quy m ln c xc nh nh hng ln n kt lun ca
kim ton nh khon mc ti sn c nh hay, khu hao ti sn c nh thng c quy m ln v
l nhng khon mc, nghip v trng yu trong bng cn i k ton.
Tuy nhin vic xc nh tnh trng yu qua quy m cng khng d dng v vy xc nh
ng ni dung kim ton cn qun trit cc nguyn tc c bn sau:
1, Quy m trng yu phi c xc nh tu i tng c th (cc bo co ti chnh hay
ton b ti liu k ton hay thc trng ti chnh ni chung) v khch th kim ton (n v kinh
doanh cng nghip, nng nghip, xy lp, thng mi, s nghip).
2, Quy m ca cc khon mc, nghip khng ch xt v quy m v con s tuyt i m phi
trong tng quan vi ton b i tng kim ton.
3, Quy m trng yu cn tu thuc vo tng cuc kim ton c i tng v mc tiu khc
nhau: kim ton ti chnh hay kim ton hiu qu vi chc nng xc minh hay t vn.
Khi nim trng yu gn vi tnh h trng ca cc nghip v. Trong quan h , tt c cc
khon mc nghip v c xem l trng yu thng bao gm:
Cc khon mc, nghip v c gian ln hoc cha ng kh nng gian ln nh:
+ Cc nghip v u thu v giao thu, giao dch khng hp php.
+ Cc nghip v thanh l ti sn.
+ Cc nghip v v mua bn v thanh ton.
+ Cc nghip v bt thng.
+ Cc nghip v phn chia quyn li.
+ Cc khon mc, chng t c sa cha.
+ Cc khon mc, nghip v pht hin c sai st quy m ln hoc c chnh lch ln vi
cc k trc hoc gia cc ngun thng tin c lin quan.
+ Cc nghip v vi phm quy tc k ton v php l ni chung.
+ Cc nghip v, khon mc c sai st lp li nhiu ln.
+ Cc khon mc, nghip v c nh hng nghim trng n k sau.
+ Cc khon mc, nghip v l u mi hoc gy hu qu lin quan n nhiu khon mc
nghip v khc.
Tt c cc khon mc nghip v thuc v bn cht ca i tng kim ton u lin quan
trc tip n nhn thc ng i tng v a ra kin kim ton. V vy, v nguyn tc khng
c b qua khon mc hay nghip v no.
Nh vy, khi nim trng yu yu t ra yu cu xc nh ni dung kim ton vi tnh
nguyn tc l khng c b st cc khon mc, cc nghip v c quy m ln v c tnh h trng,
phn nh bn cht ca i tng kim ton. Vi phm nguyn tc ny chnh l to ra ri ro ca
kim ton.
2.4.2 Ri ro trong kim ton

38
Do i tng kim ton l nhng thng tin c kim ton qua nhiu giai on bng cc b
my kim ton khc nhau nn ri ro kim ton cng c xc nh tng ng vi i tng kim
ton tng loi: ri ro tim tng, ri ro kim sot v ri ro pht hin.
- Ri ro tim tng (inherent risk - IR).
L s tn ti (thng c tnh bng t l %) sai st trng yu trong bn thn i tng kim
ton.
- Ri ro kim sot (control risk - CR).
L s tn ti sai st trng yu m h thng kim sot ni b khng pht hin v ngn chn
kp thi.
- Ri ro pht hin (detection risk - DR).
L s tn ti sai st trng yu m h thng kim ton (ti chnh) pht hin c.
Quan h gia cc loi ri ro ny c phn nh thng qua cng thc sau:
AR= IR x CR x DR
V d: Gi s IR = 50% = 0,5; CR = 25% = 0,25 v DR = 10% = 0,1 th AR = 1,25%.
Trong quan h vi vic xc nh ni dung c th tng cuc kim ton, cn ch l thuyt
phn on trong xc nh ri ro kim ton. Thc cht ca l thuyt phn on ny l xem xt
ri ro ca tng phn hnh kim ton trong quan h vi vic lp bo co ti chnh. Trong mi giai
on c ln ca thng tin (s liu) khc nhau v kh nng xy ra gian ln cng khc nhau.
Chng hn, thng thng sai st phn hnh v tin mt v thanh ton thng ln hn phn
hnh tn kho v ti sn c nh, phn hnh nghip v xy lp thng c sai st trng yu tt
nhin sai phm ny cng tu thuc vo bi cnh c th ca khch th kim ton v vy trong mi
trng hp cn xem xt cc nhn t v nguyn nhn c th to ra ri ro.
2.4.3 Quan h gia trng yu v ri ro trong kim ton
Gia trng yu v ri ro trong kim ton c mi quan h cht ch vi nhau nu mc trng
yu c th chp nhn c tng ln th ri ro trong kim ton s gim xung, v khi gi tr sai st
c th b qua tng ln th kh nng xy ra sai st c th gim xung v ngc li, nu gim mc
trng yu c th chp nhn c, ri ro trong kim ton s tng ln. Mi quan h ny c ngha
quan trng trong vic xc nh ni dung, phm vi v thi gian ca cc th tc kim ton. Chng
hn, sau khi lp xong chng trnh kim ton chi tit, kim ton vin pht hin rng mc trng
yu phi thp hn, do ri ro trong kim ton phi tng ln, b li kim ton vin phi tng
cng phm vi kim ton v la chn cc phng n kim ton hu hiu hn c th gim ri
ro pht hin xung mc c th chp nhn c.
Vic nm vng khi nim trng yu v ri ro trong kim ton c ngha quan trng trong
vic lp k hoch kim ton. T nhng vn nu phn trn, c th tm tt vic vn dng
cc khi nim ny trong vic lp k hoch kim ton bng bng 2.1 sau y:

39
Bng 2.1: Quan h gia trng yu v ri ro
Xc nh tnh trng yu
mc ton b bo
co ti chnh
- Kt hp vi vic xem xt bn cht cc khon
mc la chn khon mc kim tra lm c s
phn phi mc trng yu cho tng khon mc.

Tnh trng yu

Phn b mc trng yu
cho tng khon mc
trong bo co ti chnh
- Xc nh i tng chi tit ca khon mc cn
kim tra.
- Xc nh th tc kim ton thch hp.
Xem xt ri ro trong
kim ton mc
ton b bo co ti
chnh
- Xy dng k hoch chin lc v kim ton.
- T chc nhn s kim ton v xc nh thi gian,
chi ph kim ton, lm c s nh gi ri ro trong
kim ton v tnh trng yu cho tng khon mc.

Ri ro trong kim
ton
Xem xt ri ro trong
kim ton mc
tng khon mc trong
bo co ti chnh
- T mc ri ro trong kim ton chp nhn
c cho tng khon mc vi kt qu nh gi ri
ro tim tng v ri ro kim sot, xc nh mc
ri ro lm c s thit lp cc th tc kim ton.
2.5 KHI NIM HOT NG LIN TC
Khi nim hot ng lin tc ca n v c kim ton l hot ng khng c thi gian
n nh chm dt.
Chun mc k ton quc t s 1 (IAS1) th hin ch k ton do U ban chun mc k
ton quc t (IASC) ban hnh tha nhn khi nim hot ng lin tc l mt trong cc khi
nim c bn trong vic lp bo co ti chnh.
Nh vy s tn ti ca mt doanh nghip vi t cch l ang hot ng c tha nhn khi
lp bo co ti chnh. Nu trong bo co ti chnh ca doanh nghip, cc thng tin ti chnh khng
th hin c khi nim ny th doanh nghip b coi l khng c kh nng tn ti. Cc biu hin
ny c lit k thnh cc nhm sau:
a, Cc biu hin v ti chnh.
1, Tng n phi tr v tng n ngn hn phi tr.
2, Cc khon vay n hn nhng khng c kh nng thanh ton, khng tin cy vay
ngn hn ti tr cho ti sn di hn.
3, Cc t l ti chnh b o ngc.
4, L kinh doanh thc t.
5, S dy da hoc gin on ca li chia.
6, S kh khn trong vic thc hin cc iu khon ca kh c vay n.
7, S thay i ca iu khon tn dng Tr tin lc nhn hng vi ngi bn hng.
8, Khng c kh nng to c cc ngun ti chnh ti tr cho vic sn xut sn phm mi
cn thit hoc cc khon u t cn thit khc.

40
b, Cc biu hin hot ng.
1, Thiu cn b ch cht m khng b sung c.
2, Thiu th trng chnh, c quyn, giy php hoc cc ngun cung ng vt t ch yu.
c, Cc biu hin khc.
1, Khng vn php nh hoc khng thc hin c cc yu cu c lin quan theo lut
nh.
2, Doanh nghip ang b kin, tuy cha c phn quyt cui cng, nhng nu c kt lun,
doanh nghip b di vo th bt li.
3, S thay i trong chnh sch ca Chnh ph v lut php cn ch l, cc lit k trn y
cha bao gm ton b cc biu hin v cng khng c ngha l, khi doanh nghip c vi biu hin
th b coi l khng c kh nng tip tc hot ng.
Cc biu hin ni trn cng c th c gim nh do cc yu t khc m kim ton vin
phi lu tm chng hn nh cc biu hin: khng c kh nng chi tr cc khon n c th s c
gim nh do k hoch ca cc nh qun l ang duy tr s lu chuyn tin t thch hp bng cc
bin php khc, nh nhng bn ti sn, o n, tm c ngun b sung, tng t nh vy, s
thiu vng cc nh cung cp ch yu c th t b nh hng, nu doanh nghip la chn c
cc nh cung cp khc ph hp.
Trong khi lp k hoch kim ton, thc hnh cng vic cng nh nh gi kt qu kim
ton, kim ton vin phi lun lun phng kh nng khi nim hot ng lin tc khng c
thc hin. Nu c tnh hung nh vy ny sinh, kim ton vin cn thu thp cc bng chng th
chng minh v xo b nghi ng v kh nng tip tc hot ng ca doanh nghip. c th
thc hin c iu ny, kim ton vin cn tng cng tnh hiu qu ca cc bin php kim
ton d kin v p dng cn bin php kim ton b sung thch hp nh:
1, Phn tch v tho lun v lu chuyn tin t, li nhun v cc d ton thch hp khc vi
cc nh qun l doanh nghip vo mt ngy gn st vi ngy k bo co kim ton.
2, Sot xt li cc s kin pht sinh sau ngy lp bng cn i k ton, nht l cc khon
mc c nh hng n kh nng tip tc hot ng ca doanh nghip.
3, Phn tch v tho lun bo co ti chnh k gn nht ca doanh nghip.
4, Sot xt li cc iu khon ca phiu n, cc kh c v xc nh xem cc iu khon
ny c b vi phm khng.
5, c cc bin bn i hi c ng, bin bn hp Ban gim c v cc hi ng quan trng
khc thy r kh khn v ti chnh ca doanh nghip.
6, Yu cu b phn t vn php l ca doanh nghip cung cp cc thng tin php l trng
yu.
7, Xc nhn s hin din, tnh hp php, tnh hiu lc ca cc kh c cho vay hoc duy tr
s ng h ti chnh c lin quan n bn th ba v nh gi tim lc ti chnh ca cc bn ny c
th cung cp ngun vn b sung cho doanh nghip.
8, Cn nhc tnh hnh thiu ht n t hng ca doanh nghip.

41
9, Thu thp vn bn gii trnh ca cc nh qun l doanh nghip v cc d nh cho hot
ng ng thi rt ra cc d kin v kh nng ci tin tnh hnh ca doanh nghip trong tng lai.
Sau khi thc hin cc bin php b sung cn thit, tp hp ton b thng tin cn c v
xem xt nh hng mi k hoch ca cc nh qun l cng nh cc yu t gim nh khc, kim
ton vin phi cc nh cc vn pht sinh c lin quan kh nng tip tc hot ng ca
doanh nghip c gii quyt tho ng hay cha. Khi lp bo co kim ton chp nhn ton
b, kim ton vin phi tin chc l doanh nghip cn tn ti v tip tc hot ng t nht mt nm
na tnh t ngy lp bo co ti chnh. Nu kim ton vin cho rng khi nim hot ng lin tc
khng b vi phm, v c nhng yu t gim nh trong nhng k hoch c bit c lp cho k ti
ca cc nh qun l doanh nghip, kim ton vin cn xt on xem cc yu t gim nh trn c
c th hin trn bo co ti chnh ca doanh nghip khng. Nu kim ton vin cho l cn thit,
nhng doanh nghip khng th hin iu th c th lp bo co kim ton chp nhn tng
phn hoc tri ngc v cc khuyt im ny. Khi kim ton vin xc nh rng, vn hot
ng lin tc khng c thc hin th kim ton vin phi th hin thch hp trong bo co
kim ton nhng tnh tit ch yu lm ny sinh cc nghi vn v kh nng tip tc hot ng
ca doanh nghip. S th hin cn:
- M t cc tnh tit ch yu lm ny sinh cc nghi ng v kh nng tip tc tn ti trong
tng lai c th bit trc ca doanh nghip
- Xc nh nhng nghi ngi v kh nng tip tc hot ng ca doanh nghip, v v th
khng th thc hin c ti sn, cng n nh trong iu kin kinh doanh bnh thng
- Xc nh rng bo co ti chnh khng c nhng iu chnh lin quan n s vic thu hi
v phn loi gi tr ti sn c ghi chp lin quan n tng s n v thu hi cng n.
Trong thc t cng khng loi tr kh nng kim ton vin lp bo co kim ton loi t
b v vn hot ng lin tc ca doanh nghip khng c r rng.
Nu cc thng tin thu thp c, k c vic xem xt cc yu t gim nh m kim ton
vin vn tin l doanh nghip khng th tip tc hot ng c th kim ton vin phi kt lun
vic s dng khi nim hot ng lin tc lp bo co ti chnh ca doanh nghip l khng
thch hp. Trng hp ny kim ton vin phi tnh n kh nng lp bo co kim ton loi
kin tri ngc.
Phn tm tt:
Qua nhng ni dung chi tit ca chng trnh by trn, nhng ni dung chnh hc
vin cn nm bt l:
1. Khi nim chng t kim ton, c s dn liu, bng chng kim ton v mi quan h gia
nhng yu t ny. Trong nhng ni dung ny hc vin cn tp trung vo vn : bng chng kim
ton (yu cu i vi bng chng kim ton, cc loi bng chng kim ton, cc hnh thc thu
thp bng chng kim ton)
2. H thng kim sot ni b:
- Khi nim: ton b cc chnh sch, cc bc kim sot v th tc kim sot c thit
lp nhm iu hnh cc hot ng ca n v. cc bc kim sot l cc bin php

42
c tin hnh xem xt v khng nh cc bin php qun l khc c c tin
hnh c hiu qu v thch hp hay khng.
- Mc ch ca h thng kim sot ni b
- Cc yu t cu thnh h thng kim sot ni b
Trong ni dung ny, hc vin thng gp mt vn kh khn l trn thc t khng c
mt b phn no trong doanh nghip tn l h thng kim sot ni b m n l tng hp ca rt
nhiu yu t. Cho nn, khi tm hiu nn thng cc yu t hiu r hn khi nim ny.
3. Nhng vn v gian ln v sai st:
- Khi nim gian ln v sai st, im phn bit gia gian ln v sai st
- Nhng hnh thc ch yu ca gian ln v sai st
- Trong ni dung ny hc vin cn phn bit, kim ton ch quan tm n nhng hnh
thc gian ln, sai st lin quan n i tng kim ton ch khng quan tm n
nhng loi hnh gian ln v sai st c tnh x hi.
4. Khi nim trng yu v ri ro. Mi quan h gia trng yu v ri ro (tng quan t l
nghch). Mi quan h gia cc loi ri ro. Hc vin cn quan tm n vn nh lng
trng yu trong kim ton bi v trong trng hp ny ch tiu ny c th l trng yu
nhng trong trng hp khc th li khng.
Cu hi n tp:
1. Khi nim bng chng kim ton?
2. Cc loi bng chng kim ton?
3. Phn bit gia ti liu kim ton, c s dn liu, bng chng kim ton?
4. Ni dung cc phng php thu thp bng chng?
5. Gia bng chng thu thp t ni b nv c kim ton vi bng chng thu thp t bn
th 3 th loi no c gi tr hn?
6. Khi nim h thng kim sot ni b?
7. Trnh by cc yu t cu thnh h thng kim sot ni b?
8. Vai tr ca h thng kim sot ni b i vi hot ng ca doanh nghip?
9. Khi nim gian ln?
10. Cc hnh thc gian ln?
11. Khi nim sai st?
12. Cc hnh thc sai st?
13. Khi nim trng yu? cc yu t quyt nh mt ch tiu c coi l trng yu?
14. Khi nim ri ro trong kim ton? cc loi ri ro kim ton v mi quan h gia cc loi
ri ro ny?

43
15. Hnh ng no sau y c th coi l sai st:
a. Tnh ton nhm
b. B qun nghip v
c. Che giu cc thng tin nghip v
d. Bao gm a v b
16. Hnh ng no sau y c th l gian ln:
a. Ghi nghip v sai nguyn tc c tnh h thng
b. Ty xo chng t theo mun
c. Bao gm a v b
d. Hiu sai nghip v
17. Nhng ti liu lm c s cho kin ca kim ton vin l:
a. C s dn liu
b. Bng chng kim ton
c. Bo co kim ton
d. Bo co ti chnh
18. Cng thc no th hin mi quan h gia cc loi ri ro kim ton:
a. AR= IR x CR x DR
b. DR = IR x CR x AR
c. IR = AR x CR x DR
d. d. CR = IR x DR x AR
Ti liu tham kho:
1. Bi ging kim ton. Hc vin cng ngh Bu chnh vin thng- Chng 2: Cc khi
nim c bn s dng trong kim ton
2. Kim ton. Jonh Dunn. Ngi dch V Trng Hng - Phn 3- Chng 8 (trang 209 n
231)
3. Chun mc kim ton s 210- Gian ln v sai st Ban hnh km theo quyt nh s
143/2001/ Q- BTC
4. Chun mc kim ton s 500 - Bng chng kim ton - Ban hnh km theo quyt nh s
219/2000/ Q- BTC
Chng 3: Phng php kim ton

CHNG III: PHNG PHP KIM TON

Cng ging nh mi hot ng khc khi tin hnh thc hin cn phi xy dng phng
php h tr. Trong hot ng kim ton, thng qua hot ng thc t kim ton, kim ton vin
xy dng nn nhng phng php phc v cho cng vic ca mnh.Khi nghin cu ni dung
ca chng 3, yu cu hc vin cn hiu r ni dung cc phng php kim ton v trnh t thc
hin cc phng php ny. Mt yu cu c tnh tin quyt i vi hc vin khi nghin cu
chng 3 l hc vin c kin thc vng v ton xc sut v phn tch ti chnh doanh nghip.
H thng phng php kim ton rt a dng nhng c th khi qut thnh 2 nhm chnh:
- Phng php khoa hc chung: y l phng php kim ton c xy dng da trn
cch thc gii quyt vn ca cc nh khoa hc. Phng php ny c thit lp theo nhng
bc c tnh nguyn tc, trt t nht nh.
- Phng php k thut nghip v: y l phng php kim ton thit lp c tnh c th chi
tit hng dn kim ton vin khi tin hnh kim ton nn thc hin nh th no c hiu qu
cng vic cao nht
Phng php kim ton l cc bin php, cch thc c s dng trong cng tc kim ton
nhm thc hin mc ch kim ton t ra.
3.1 PHNG PHP KHOA HC CHUNG
Cc kim ton vin cng nh cc nh khoa hc khc lun lun u tranh chng li cc
khuynh hng t nhin, ch quan ca mnh c c lp v khch quan nghin cu, xem xt
cc gi thit hoc mt s iu khng nh m h ang kim tra l ng hay sai. Sau , h phi
chng minh bng cc chng t c th v thot ra khi bt c mt thnh kin hay mt quan im
truyn thng no quyt nh a ra mt kt lun, mt cng b khoa hc theo quan im ca h.
Phng php khoa hc chung s dng trong nghin cu c th khi qut thnh cc bc
sau:
1. Chn ti iu tra, nghin cu.
2. Lp gi thit kim tra.
3. Kim tra, phn tch gi thuyt bng cch thu nhp v nh gi cc chng c thch hp.
4. Chp nhn hay khng chp nhn gi thuyt trn c s cc chng t ny.
5. Lp thm v kim tra thm cc gi thuyt, da vo cc gi thuyt c cng nhn
trc y v cung cp thm cc ng h (hoc lm o ln, ph nh) i vi cc gi thuyt
xy dng v a ra mt kt lun hoc cng b khoa hc tng th.
Qu trnh kim ton, nhn chung, cng c tin hnh theo trnh t sau:
1. Nhn vin kim ton nhn kim tra mt h thng bo co ti chnh v s k ton v quyt
nh cn xem xt mc no.
2. Kim ton vin nu cc gi thuyt kim tra.

44

3. Anh ta th nghim, kim tra cc gi thuyt bng cch tm kim cc bng chng v nh
gi n.
4. Kim ton vin a ra kin khng nh hay ph nhn gi thuyt v vn chuyn
mn nu ln trong cc bo co ti chnh v s k ton.
5. Kim ton vin phi a ra mt kin tng th v bo co ti chnh da trn kt qu
kim ra nhng b phn, nhng khon mc ring bit do cc c nhn trong t kim ton tin
hnh.
Thc tin kim ton cho thy bc thng t chnh xc nht. Nhng quan im v tng
phn ring bit ca s k ton v bo co ti chnh c th khng c tp hp thnh mt kin
tng th nht qun v ni bt nu c cc quan im kin khc nhau, tc l c th cn tn ti
nhng b n cha c xem xt v nh gi.
Trong hu ht cc ngnh khoa hc, bc (2) l bc kh gii thch hn c. Rt him nh
khoa hc c th gii thch cn k h la chn cc gi thuyt kim tra nh th no, ti sao li
la chn cc gi thuyt . Bc (2) cng l bc cng vic kh khn trong kim ton, bi v
kim ton vin cn phi m bo rng anh ta nhn bit c tt c nhng iu cn khng nh
nm bn trong v pha sau cc thng tin k ton, ti chnh.
V d, dng ch n gin "Hng tn kho" tr gi 50.000 USD cha ng nhng iu khng
nh sau y.
a. Cc s lng hng tn kho khc nhau c xc nh r rng l ang c, ang tn ti
v c phn nh trong Bng cn i k ton ngy .... thng.... nm.....
b. Cc hng tn kho ny do n v (doanh nghip).... ang chim hu.
c. Cc gi dng xc nh gi tr hng tn kho c lit k trong cc phiu nhp, xut kho.
d. Cc phiu kho c ghi chp, tch lu v cng dn tr thnh s tng cng 50.000
USD.
e. Khng c mc hng tn kho no c ghi chp cao hn gi gc ca chnh n v c bit
l trong kho khng c mt hng no l qu hn s dng hoc lc hu, li thi, h hng hoc
km phm cht.
Vic xem xt hiu qu ca h thng kim sot ni b i vi vic bo qun v s dng hng
ho cng c lin quan n khon mc "hng tn kho" ni trn. Nu phm vi kim ton c m
rng v bao gm c vic xem xt, nh gi h thng kim sot ni b ca doanh nghip th s
lng nhng iu khng nh cn n i vi mc "hng tn kho" phi c kim tra s cn tng
ln.
3.2 PHNG PHP K THUT, NGHIP V
Qu trnh kim ton thc cht l qu trnh p dng cc phng php k thut, nghip v vo
vic kim tra thc t nhm thu thp cc bng chng kim ton y v thch hp lm c s cho
cc kin nhn xt tng b phn c kim ton cng nh ton b cc bo co ti chnh ca n
v. V i th, c th chia h thng phng php kim ton thnh hai loi l phng php c bn
v phng php tun th. Sau y l ni dung tng loi phng php.
3.2.1 Phng php kim ton c bn

45

Loi phng php kim ton c bn l cc phng php c thit k v s dng nhm
mc ch thu thp cc bng chng c lin quan n cc d kiu do h thng k ton x l v cung
cp. c trng c bn ca phng php ny l vic tin hnh cc th nghim, cc nh gi u
c da vo cc s liu, cc thng tin trong bo co ti chnh v h thng ca n v. V vy
phng php kim ton c bn cn c gi l cc bc kim nghim theo s liu (substantive
procedure).
Cc bc kim nghim theo s liu bao gm:
3.2.1.1 Phng php phn tch nh gi tng qut.
Phng php ny da trn c s s dng cc t l, cc mi quan h ti chnh xc nh
nhng tnh cht hay nhng sai lch khng bnh thng trong bng cn i k ton v cc bo co
ti chnh khc ca doanh nghip. Chng hn, nu t l li tc thay i t 30% ca nm trc sang
10% ca nm nay th l mt s thay i ln m cc kim ton vin phi lu tm. S thay i
ny c th l khch quan (thay i gi, loi hnh), cng c th do sai st s hc trong tnh ton,
cng c th l s gian ln ca cc nh qun l v cn b nghip v trong doanh nghip....
K thut ch yu dng phn tch, nh gi cc thng tin ti chnh ca doanh nghip l:
a. Phn tch so snh v lng trn cng mt ch tiu (cn gi l phn tch ngang) phng
php ny n gin nhng khng th hin mi quan h gia cc ch tiu. Cc v d v phn tch
ngang gm:
- So snh s liu k ny vi k trc hoc gia cc k vi nhau.
- So snh s liu thc t vi s liu trong giy php u t, hp ng hp tc kinh doanh, k
hoch sn xut - k thut - ti chnh, d on chi ph...
- So snh s liu gia cc n v cng ngnh, cng loi hnh kinh doanh, cng lnh th v
c qui m tng ng. Hoc so snh gia cc ch tiu ca n v vi cc ch tiu bnh qun
trong ngnh.
b. Phn tch t sut (cn gi l phn tch dc) bng cch so snh, xc nh t l tng quan
gia cc ch tiu, cc khon mc khc nhau.
Tu theo kin thc v kinh nghim ngh nghip, kim ton vin c th tnh ton, phn tch
nhiu mt mt s t sut cn thit cho vic nhn xt ca mnh.
Sau y l mt s t sut thng dng trong kim ton.
1. Nhm t sut kh nng thanh ton gm c:
- T sut kh nng thanh ton hin thi.
- T sut kh nng thanh ton nhanh.
- T sut kh nng thanh ton di hn.
- S vng thu hi n.
- S vng lun chuyn hng tn kho.
1.1. T sut kh nng thanh ton hin thi:
y l t sut kh nng thanh ton thng dng nht. Cng thc tnh:

46

Tng ti sn lu ng
T sut kh nng thanh ton hin thi =
Tng s n ngn hn
T sut ny o lng kh nng thanh ton, xem tng ti sn lu ng gp bao nhiu ln n
ngn hn phi tr.
Ti sn lu ng l nhng ti sn c th chuyn i thnh tin trong mt thi gian nht
nh, thng l mt nm. Ti sn lu ng gm: Vn bng tin, u t ngn hn, cc khon phi
thu, ng v tr trc, hng tn kho.
Tng s N ngn hn l ton b cc khon n di mt nm k t ngy lp bo co ti
chnh, gm: vay ngn hn, n di hn n hn tr, phi tr ngi cung cp, phi tr ngn sch,
phi tr cng nhn vin, phi tr n b v cc khon phi tr, phi np khc.
Khi t sut ny bng 1, ngha l ti sn lu ng va thanh ton n ngn hn.
m bo vn va thanh ton n ngn hn, va tip tc hot ng c t sut bng 2
c xem l hp l, t sut cao hn c th xem l u t tha ti sn lu ng.
1.2. T sut kh nng thanh ton nhanh:
T sut kh nng thanh ton nhanh m t kh nng thanh ton tc thi vi tin v cc
phng tin c th chuyn ho ngay thnh tin.
Cng thc tnh:
Vn bng tin + u t ti chnh ngn hn + Cc khon
phi thu
T sut kh nng thanh
ton nhanh
=
Tng s n ngn hn

T s ny bng 1 l tho ng, cng ln hn 1 cng th hin doanh nghip c kh nng
thanh ton nhanh, nu nh hn 1 v cng nh th doanh nghip cng kh khn trong thanh ton
cng n ngn hn.
1.3. T sut kh nng thanh ton di hn:
Cng thc tnh:
Tng ti sn lu ng
T sut kh nng thanh ton di hn =
Tng s n phi tr
Trong tng n phi tr bao gm c n ngn hn v n di hn.
T sut kh nng thanh ton di hn khng nhng c ngha i vi vic nh gi kh
nng thanh ton m cn c tc dng xem xt kh nng tip tc hot ng ca doanh nghip c
kin nhn xt thch hp trong bo co kim ton. T sut ny cng ln hn 1 cng chng t
doanh nghip c kh nng thanh ton. Ngc li, t sut ny cng nh hn 1 th nguy c ph sn
ca doanh nghip cng ln. Khi t sut ny gn bng khng th doanh nghip b ph sn, khng
cn kh nng thanh ton.
1.4. S vng thu hi n:

47

S vng thu hi n th hin s vng thu hi n trong mt nin , c ngha l s d n
khch hng thu c vo qu my ln. S vng thu hi n cng nhiu, thi gian thu hi n cng
ngn.
Cng thc tnh:
Doanh thu rng (thun)
S vng thu hi n =
S d cc khon phi thu bnh qun
S d cc khon phi
thu u nm
+
S d cc khon phi thu
cui nm
S d cc khon phi thu
bnh qun
=
2

Nu ly mt nin l 365 ngy tnh thi gian thu hi n mt vng, thi gian thu hi n
l 356 s vng thu hi n.
2. Nhm t sut kh nng sinh li, gm:
- T sut kh nng sinh li.
- T sut hiu qu kinh doanh.
v.v...
2.1. T sut kh nng sinh li ca ti sn:
T sut ny dng o lng tin li do mt ng ti sn mang li.
Cng thc tnh:
Li kinh doanh trc thu + Chi ph tin li
T sut kh nng sinh li
ca ti sn
=
Tng gi tr ti sn bnh qun
Do tng ti sn c ti tr c ngun vn ch s hu v ngun vn vay nn chi ph tin li
(thu nhp ca ngi cho doanh nghip vay) phi c cng vo li kinh doanh ca doanh nghip
tnh t sut ny.
2.2. T sut hiu qu kinh doanh:
T sut ny cho bit c mt ng doanh thu thun mang li bao nhiu tin li cho doanh nghip.
Cng thc tnh:
Li tc thun t hot ng kinh doanh
T sut hiu qu kinh doanh =
Tng doanh thu bn hng thun
nh gi t sut ny, ngoi vic so snh cc nm hoc t sut d kin nhm thy r cht
lng v xu hng pht trin ca doanh nghip, kim ton vin cn phi xem xt tnh cht ca
ngnh ngh kinh doanh m doanh nghip ang hot ng.
Ngoi hai t sut ch yu ni trn, i vi cc Cng ty c phn, kim ton vin cn c th
s dng thm cc t sut vn c phn thng, t sut c tc .... phn tch, nh gi thm.
3. Nhm t sut v cu trc ti chnh:

48

Thng qua nhm t sut ny ngoi vic phn tch s bt thng kim ton vin cn c th
nhn nhn nhng kh khn ti chnh m doanh nghip phi ng u v c th dn
cc nh qun l n sai phm. ng thi c th xem xt thm kh nng tip tc hot ng ca
doanh nghip. Thuc nhm ny c:
- T sut u t.
- T sut n (hoc t sut ti tr).
- T sut t ti tr.
- T sut kh nng thanh ton vay li.
v.v....
3.1. T sut u t:
T sut ny dng ng gi nng lc hin c ca doanh nghip, ng gi trnh trang b
my mc, thit b, c s vt cht k thut...
Cng thc tnh:
Tng ti sn c nh v u t di hn
T sut u t =
Tng s ti sn
T sut ny lun lun nh hn 1 v mc cao thp ca n tu theo doanh nghip hot
ng trong ngnh no, lnh vc no. T sut ny cng ln cng chng t v tr quan trng ca ti
sn c nh trong tng s ti sn hin c ca doanh nghip.
3.2. T sut n:
T sut n c tnh bng cch so snh tng s n phi tr so vi tng s ngun vn ca
doanh nghip.
Cng thc tnh:
Tng s n phi tr
T sut n =
Tng ngun vn
hoc c th dng t sut ti tr ngc vi t sut n nh gi:
Ngun vn ch
s hu
Tng s
ngun vn
-
Tng n
phi tr T sut
ti tr
=
Tng s ngun
vn
=
Tng s ngun vn
= 1- t sut n
T sut ti tr phn nh kh nng m bo v mt ti chnh v mc c lp ca doanh
nghip i vi cc ch n (ngn hng, ch u t, cc i tng khc), hoc nhng kh khn ti
chnh m doanh nghip phi ng u. T sut ti tr cng ln, cng chng t n v c nhiu
vn t c v hot ng ch yu da trn ngun vn ch s hu, khng phi lo lng nhiu trong
vic vay v tr n.
3.3. T sut t ti tr:

49

T sut t ti tr phn nh mi quan h gia ngun vn ch s hu vi gi tr TSC v cc
khon u t di hn. Cng thc tnh:
Ngun vn ch s hu
T sut n =
TSC v u t di hn
T sut ny cho bit ngun vn ch s hu dng vo TSC v cc khon u t di hn
l bao nhiu. Nu doanh nghip c kh nng ti chnh tt th ngun vn ch hu phi u t
TSC v cc khon u t di hn hot ng. Tuy nhin cng cn phi thy r mt tri y
l TSC chu chuyn chm, nu u t qu nhiu vn ch s hu vo mua sm TSC th s bt
li v li nhun trong kinh doanh thu c ch yu do chu chuyn cc ti sn lu ng.
3.4. T sut kh nng thanh ton li vay:
T sut kh nng thanh ton li vay phn nh li nhun sinh ra t hot ng kinh doanh do
s dng vn m bo kh nng thanh ton li vay.
Li nhun thun t hot ng kinh doanh
T sut kh nng thanh
ton li vay
=
Chi ph li vay
C th so snh t sut ny gia cc k hoc vi t sut trung bnh v kh nng thanh ton
li vay ca ngnh.
Trn y l cc t sut thng dng phn tch. Cn ch l k thut phn tch dc cn
c th s dng nghin cu cc mi quan h gia thng tin ti chnh v nhng thng tin khng
mang tnh cht ti chnh. Cc thng tin khng c tnh cht ti chnh l cc d liu kinh t k thut
do cc h thng hch ton nghip v, thng k.... cung cp. Gia cc thng tin ny vi cc thng
tin ti chnh c nhng quan h nht nh. Da trn mi quan h hp l gia chng ; kim ton
vin c th pht hin nhiu sai st v nhng vn bt thng. Chng hn, c th so snh quan h
gia chi ph tin lng v s lng lao ng ca doanh nghip, so snh gia s tn kho ca mt
s loi vt t vi kh nng cha ng ca h thng kho tng trong n v...
Phng php phn tch, nh gi tng qut c th c hiu lc trong vic nhn dng nhng
sai st ca bo co ti chnh v c th p dng trong c 3 giai on ca qu trnh kim ton.
a. Trong giai on lp k hoch ca mt hp ng kim ton.
Trong giai on lp k hoch, phng php phn tch, nh gi tng qut gip cho kim
ton vin nhn nhn doanh nghip mt cch ton din v xc nh tnh cht bt thng mt cch
nhanh chng nh hng v xc nh phm vi kim tra, rt ngn c thi gian kim ton. K
thut phn tch cn gip kim ton vin "chn on" c nhanh chng khu vc c th c sai st
lm trng tm cho cuc kim ton. Cc thng tin thu c do p dng phng php phn tch
cn gip kim ton vin quyt nh ni dung, thi gian v phm vi s dng cc phng php
kim ton khc.
p dng phng php phn tch trong khi lp k hoch kim ton c th s dng c s liu
ti chnh v cc thng tin khng mang tnh cht ti chnh nh s lao ng, din tch kho tng, din
tch khu bn hng, cng tc tin sn xut v cc thng tin tng t.
b. Giai on thc hin mt hp ng kim ton.

50

Trong giai on ny, phng php phn tch c s dng nh mt phng php kim tra
c bn nhm thu thp cc bng chng chng minh cho mt c s dn liu c bit c lin quan
n s d ti khon hoc mt loi nghip v no .
Cc bng chng v cc khon c s dn liu cc khon mc trong bo co ti chnh c th
thu thp c khi tin hnh th nghim chi tit cc nghip v, s d hoc s dng phng php
phn tch hay kt hp c 2 phng php.
Khi s dng phng php phn tch cho mc ch ny, kim ton vin cn xem xt cc vn
sau:
- Mc ch ca phng php phn tch v mc kim ton vin c th tin cy vo phng
php phn tch.
- Tnh hu dng ca cc thng tin ti chnh v cc thng tin khng c tnh cht ti chnh.
- tin cy ca cc thng tin hin c.
V d, kinh nghim cho thy l k hoch thu - chi thng c lp mt cch thn trng hn
cc k hoch khc.
- Tnh so snh ca cc thng tin hin c.
V d, s liu ca mt ngnh rng s khng th so snh c vi s liu ca mt doanh
nghip chuyn sn xut cc sn phm c bit.
- Cc kinh nghim m kim ton vin thu thp c trong k kim ton trc v hiu lc
ca quy ch kim sot ni b v cc dng "vn " pht sinh trong cc k trc iu chnh
s liu k ton. Vi mt h thng kim sot ni b yu km, vic p dng n thun phng php
phn tch a ra kt lun l ht sc nguy him.
c. Giai on hon thnh (nh gi, kt lun) mt hp ng kim ton
Khi hnh thnh kt lun tng qut v tng th cc thng tin ti chnh, kim ton vin nn p
dng phng php phn tch nh gi tng qut vo cui hoc gn cui cuc kim ton. Cc kt
lun rt ra t kt qu p dng phng php phn tch s cng c cho cc kt lun hnh thnh
trong khi kim tra tng yu t ring bit ca cc thng tin ti chnh v gip kim ton vin i ti
mt kt lun tng qut v tnh hp l ca cc thng tin ti chnh (tt nhin l cc kt lun ny
cng xc nh nhng phn vic yu cu s dng thm cc phng php kim ton khc).
K thut phn tch cn gip kim ton vin th li kh nng tip tc hot ng ca doanh
nghip trc khi k bo co kim ton.
nh gi, phn tch tng qut l phng php kim ton c hiu qu cao v thi gian t, chi
ph thp m nhiu tc dng. K thut phn tch thng c cc kim ton vin cp cao tin hnh
v thng l k thut c p dng u tin cho mi cuc kim ton. Trong trng hp mt b
phn, mt khon mc c gi tr khng ng k so vi tng th cc thng tin ti chnh v khng c
cc du hiu bin ng bt thng, ng thi mc ri ro kim sot thp, i khi kim ton vin
ch cn p dng phng php phn tch l c th rt ra nhng nhn xt cn thit m khng cn
p dng thm th tc kim ton no khc.
3. 2.1.2 Phng php kim tra chi tit cc nghip v v cc s d ti khon
Phng php kim ton ra i sm nht l kim tra v ghi chp tng loi hot ng sn
xut kinh doanh. Phng php ny thch hp kim tra cc doanh nghip c quy m nh, cc

51

loi nghip v c tnh cht khng phc tp, hoc nhng b phn, nhng khon mc d "cm xc"
trong kinh doanh (nh tin mt, chng khon, cc loi vt t, hng ho qu him...). Tuy nhin,
phng php kim tra chi tit tng loi hot ng, tng nghip v v s d tr nn khng thc t
khi quy m hot ng v khi lng giao dch ngy cng tng ln. Bi vy, kim ton hin i
thng khng kim tra chi ton b cc nghip v v cc s d ti khon. Vic kim tra chi tit ch
yu da trn c s kim tra mu mt s nghip v cng loi.
K thut ly mu kim ton khng nhng c s dng th nghim chi tit cc nghip
v v s d ti khon m cn c dng th nghim chi tit cc loi kim sot ca doanh
nghip (phng php kim ton tun th), do s c trnh by mt phn ring trong chng
ny.
3.2.2 Phng php kim ton tun th
Phng php kim ton tun th l cc th tc v k thut kim ton c thit lp thu
thp cc bng chng v tnh thch hp v hiu qu ca h thng kim sot ni b doanh nghip.
Nh chng ta bit, cc kim ton vin nghin cu, nh gi h thng kim sot ni b l
nh gi mc ri ro trong kim sot, lm c s cho vic la chn cc phng php kim
ton thch hp. Khi xem xt h thng kim sot ni b doanh nghip, cc kim ton vin phi tr
li c cu hi: Liu cng vic kim ton c th da vo h thng kim sot ca doanh nghip
c hay khng? gii p cu hi ny, v thc cht kim ton vin phi xem xt mc tho
mn v kim sot trong tng trng hp c th. Nu ri ro kim sot khi lp k hoch kim ton
c nh gi l cao, mc tho mn v kim sot thp v kim ton vin khng th tin tng v
khng th da v h thng kim sot ni b doanh nghip. Trng hp ri ro kim sot c
nh gi l thp, mc tho mn v kim sot cn tu thuc vo kt qu nh gi thc t hiu qu
ca h thng kim sot trong qu trnh kim ton ca kim ton vin. Mi quan h gia ri ro
trong kim sot v mc tho mn v kim sot c khi qut trong s sau:
S 3.1: Ri ro trong kim sot v mc tho mn v kim sot

Thp

CAO

CAO

PHI
CHNG
THP
(khng tho
mn)
Ri ro
m sot
c tho
ki
M

kim sot
mn v

c trng ca phng php kim ton tun th l cc th nghim v kim tra u da vo
cc quy ch kim sot trong h thng kim sot ni b doanh nghip. Nu h thng kim sot ni
b c nh gi l mnh, l hiu qu v kim ton vin c th tin tng th cng vic kim ton
c th v cn da vo cc quy ch kim sot. S sau y cho thy cc trng hp p dng
phng php kim ton thch hp tng ng vi s nh gi h thng kim sot ni b.
Qua s 3.1 chng ta c th thy rng vic nghin cu v nh gi h thng kim sot ni
b do kim ton vin bn ngoi thc hin c mc tiu hn nh. Bng s nhn mnh n mc tiu

52

ny, phm vi nghin cu v kim sot ni b t thn n c gii hn vo vic xc nh, nh gi
nhng kim sot m nhng kim ton vin ngm tin tng vo.
Tu thuc mc tho mn v kim sot, kim ton vin c th p dng cc phng php
kim ton tun th c th sau:
3.2.2.1 Phng php k thut iu tra h thng
Phng php ny i hi vic kim tra chi tit mt lot cc nghip v cng loi ghi chp t
u n cui xem xt, nh gi cc bc kim sot p dng trong h thng iu hnh ni b.
V d, cc nghip v bn hng c th c kim tra t khi nhn n t hng cho n khi nhn
c tin bn hng. Vic kim tra h thng cho php nh gi li mc ri ro kim ton v thit
k cc th nghim chi tit v kim sot.
3.2.2.2 Phng php s dng cc th nghim chi tit
Th nghim chi tit v kim sot l cc th nghim c tin hnh thu thp bng chng
v s hu hiu ca cc quy ch kim sot v cc bc kim sot, lm c s cho vic thit k
phng php kim ton c bn.
Vic tin hnh hay khng tin hnh cc th nghim chi tit v kim sot ph thuc vo vic
nh gi li ri ro kim sot sau khi p dng k thut kim tra h thng. Nu mc ri ro
kim sot c nh gi l khng cao mc ti a hoc kim ton vin xt thy c th gim c
ri ro kim sot nh gi s b khi lp k hoch xung mt mc thp hn, kim ton vin s
tin hnh cc th nghim chi tit v kim sot cn thit c c bng chng v s hu hiu
tng ng ca kim sot ni b. y l c s kim ton vin gii hn phm vi ca cc th
nghim c bn phi tin hnh (nht l cc th nghim chi tit v nghip v v s d ti khon) i
vi cc khon mc lin quan. Ngc li, nu mc ri ro kim sot c nh gi mc cao v
xt thy khng c kh nng gim c trong thc t, kim ton vin s khng thc hin cc th
nghim chi tit v kim sot m phi tin hnh ngay cc th nghim c bn mc ph hp.
y l giai on, l cng vic mang tnh ch quan, tu thuc vo bn lnh ngh nghip v s xt
on ca kim ton vin.
Cc th nghim chi tit i vi kim sot (kim sot c lp v qun l, kim sot x l,
kim sot bo v ti sn) ch yu cng c thc hin trn c s kim tra mu cc quy ch
kim sot ni b. Ngoi ra phng php ny cn kt hp vi cc bin php quan st trc tip,
phng vn khch hng v kim tra i chiu... b sung cho k thut ly mu kim ton.
3.3 CHN MU KIM TON
Chn mu kim ton l vic p dng phng php kim ton c bn v tun th kim tra
c 100% cc khon mc trong phm vi s d ca mt ti khon loi nghip v gip kim
ton vin (KTV) thu thp, nh gi tng bng chng ca cc s d, nghip v c c im tng
t nhau nhm hnh thnh cc kin kt lun v cc loi s d v nghip v .
Nh vy, ly mu kim ton tc l ch kim tra mt phn d liu (mu) rt ra kt lun
hp l cho ton b d liu (tng th). KTV tip nhn nhng iu khng chc chn no trong
kt qu ca php th kim ton v nhng l do sau:
+ KTV khng tm kim mi s chc chn, chnh xc tuyt i xt trn gic ton hc.
+ Bng chng thu c t mu kim ton ch l mt trong cc ngun bng chng ca KTV.

53

+ Vic kim tra ton b (100%) tng th c th vn cha cung cp c s chc chn tuyt
i v c th c nhng nghip v vn khng c ghi chp.
+ Chi ph cho kim tra ton b mi s d ti khon hoc loi nghip v l khng kinh t.
Tnh kinh t ca kim ton l mt vn m cc KTV, c bit l KTV c lp u phi lu tm.
V nhng l do trn, mu kim ton c s dng mt cch thng dng, ph bin v k
thut ly mu kim ton c v tr c bit quan trng trong kim ton hin i.
Trc khi i u cc k thut ly mu kim ton cho cc th nghim tun th v th
nghim c bn, cn phi nm vng cc vn l lun chung v ly mu kim ton.
3.3.1 Mu thng k v mu phi thng k
KTV c th s dng mu thng k v mu phi thng k. Chn mu thng k l vic s dng
k thut ton hc tnh cc kt qu thng k c tnh h thng. u im c bn ca phng php
ny l cc KTV c th c lng c cc ri ro cho mu bng phng php ton hc, t tnh
c c mu cn thit hn ch ri ro ly mu mc KTV d kin t trc. Trong phng
php chn mu phi thng k, KTV khng nh hng c cc ri ro chn mu. Thay vo , cc
kt lun c tip cn vi tng th trn mt cn c xt on mang tnh ngh nghip ca mt
KTV. Tuy nhin, do u th v chi ph t v n gin, mu phi thng k vn c s dng mt
cch rng ri trong kim ton hin i, nht l i vi cc th nghim trn cc tng th tng i
nh.
3.3.2 Phng php ly mu
C hai phng php chn mu: chn ngu nhin (xc sut) v chn phi xc sut.
3.3.2.1 Phng php chn xc sut
Trong phng php chn xc sut, mi phn t trong tng th u c c hi nh nhau
c chn theo mu. Chn xc sut ngu nhin c s dng cho c mu thng k v mu phi
thng k.
Cc kim ton vin chn mu ngu nhin thng c p dng l bng s ngu nhin,
chng trnh chn s ngu nhin v chn mu c tnh theo h thng.
a. Bng s ngu nhin:
Bng s ngu nhin l mt bng lin k ngu nhin cc ch s c lp, c sp xp mt
cch thun li di dng biu thun tin cho vic chn cc s ngu nhin c nhiu ch s.
s dng bng cc s ngu nhin, kim ton vin phi thc hin mt qui trnh gm 4
bc sau y:
- Xy dng mt h thng nh s cho tng th.
Trc ht, kim ton vin phi nh s tng th nu cc phn t trong tng th khng c
nh s trc, hoc nh s mt cch khng lin tc, hoc nh s theo mt h thng khc h
thng thp phn.
- Xy dng quan h gia bng s ngu nhin vi tng th, tc l thit lp mt s tng ng
gia cc s liu ca bng v cc phn t trong tng th. Mi quan h ny c thit lp bng vic
quyt nh s con ch s phi s dng trong bng s ngu nhin v s lin kt ca chng vi h

54

thng nh s tng th. Chng hn, nu tng th c nh s t 0001 n 1800, kim ton vin
c th chn 4 ch s u trong 5 ch s ca cc s liu trn bng s ngu nhin.
- Xy dng mt hng s dng bng. Hng s dng bng s xc nh nhng s kim ton
vin s s dng trong mt ct v phng php c bng. Kim ton vin c th chn cc con s
theo ct dc hoc theo hng ngang, c th chn cc ch s u tin, cc ch s gia hoc cc
ch s cui cng. Chng hn, i vi mt s c 3 ch s th c th chn 3 ch s u tin, 3 ch
s gia hoc 3 ch s cui cng. Hng s dng bng l mt quyt nh tu nhng phi c
xy dng trc v phi tun th mt cch nht qun.
- Chn im xut pht (bt u). y cng l vic lm ngu nhin. S c chn l phn t
u tin c a vo mu v l ch m hng s dng bng c bt u.
V d sau y minh ho cho phng php s dng bng s ngu nhin. Gi s kim ton
vin la chn mt mu 100 phn t t cng mt tng th 8000 phn t c nh s trc t
0001 n 8000. Kim ton vin khng cn nh li s tng th v la chn 4 ch. S u ca cc
s trn bng ngu nhin. S dng bng s ngu nhin, kim ton vin chn im xut pht dng
1001 ct 3 theo hng t trn xung di. Phn t u tin c chn l 2300. Sau ln lt l
1886, 1893, 5403... (cc s 8154, 9147.... cui ra ngoi khung nn khng c chn). Qu trnh
c tip tc cho n khi mu 100 phn t.
Qu trnh p dng bng s ngu nhin, kim ton vin c th gp li trn l trnh mi con s
xut hin mt ln v c chn vo mu. Cch gii quyt ca kim ton vin ph thuc vo
vic kim ton vin s dng mu lp li hoc mu khng khng lp li.
- Nu s dng mu khng lp li, ngha l khng chp nhn mt phn t c mt 2 ln trong
mu, kim ton vin s b qua s liu v chn s liu k tip.
- Nu s dng mu lp li, mi phn t c th c mt nhiu ln trong mu. Lc , phn t
ny coi nh c chn vo mu mt ln na.
C hai cch u c chp nhn. Tuy nhin, mu khng lp li c s dng ph bin v
rng ri hn.
b, Chng trnh chn s ngu nhin:
Ngy nay, hu ht cc Cng ty kim ton u thu mn hoc c s tr gip ca cc thit
b my tnh c lp sn cc chng trnh chn la cc s ngu nhin. Phng php ny c u
im sai st ca kim ton vin khi la chn cc con s.
c, Chn mu c h thng:
Trong qu trnh chn mu c h thng, kim ton vin xut pht t mt im ngu nhin ri
la chn cc phn t cch nhau mt khong xc nh trc. Khong cch ny c xc nh
bng cch chia s phn t ca tng th cho s lng phn t mong mun ca mu.

55

Bng 3.1: Bng s ngu nhin

Ct
Dng
1 2 3 4 5 6 7 8
1000 37039 97547 64673 31546 99314 6854 97855 99965
1001 25145 84834 23009 51584 66754 77785 52357 25532
1002 98433 54725 18864 65866 76918 78825 58210 76835
1003 91965 68548 81545 82933 93545 85959 63282 61454
1004 78049 67830 14624 17563 25967 07734 48243 94318
1005 50203 25658 91478 08509 23380 48130 65047 77873
1006 40059 67825 48934 64998 49807 71126 77818 56893
1007 84350 67241 54031 34535 04093 35062 58163 14025
1008 30954 51637 91500 48722 60988 60029 50873 37423
1009 86723 36464 98305 080009 00666 29255 18514 49158
1010 50188 22554 86160 92250 14021 65859 16237 72296
1011 50014 00463 13906 35936 71761 65755 87002 71667
1012 66023 231428 14742 94874 23308 58333 26507 11208
1013 04458 61862 63119 09541 01715 87901 91260 03079
1014 57510 36314 30452 09712 37714 95428 30507 68415
1015 43373 58939 95848 28288 60341 52174 11879 18115
1016 61500 12763 64433 02268 57909 72347 49498 21871
1017 78938 71312 99705 71546 42274 23915 38405 18779
1018 64257 93218 35793 43671 64055 88729 11168 60260
1019 56864 21554 70445 24841 04779 56774 96129 73594
1020 35314 29631 06937 54545 04470 75463 77112 77126
1021 40704 48823 65963 39359 127175 56201 22811 24863
1022 07318 44623 02843 33299 9872 86774 06926 12672
1023 94550 23299 45557 07923 75126 00808 01312 466689
1024 34348 81191 21027 77087 10909 03676 97723 34400
1025 92277 57115 50789 68111 75305 53289 39151 45760
1026 56093 58302 52236 64756 50273 61566 61926 92380
1027 16623 17849 96701 94971 94758 08845 32260 59823
1028 50848 93982 66451 31143 05441 10399 17775 74169
1029 48006 58200 58367 66577 68583 21108 41631 20732
1030 56640 27890 20025 96509 21363 53657 60119 75385

56

(Ngun: Bng 105.000 ch s thp phn ngu nhin. Hi ng thng mi Lin bang ca
Hoa K - Trch theo auditing in australia. Std)
V d: Kim ton vin d nh kim tra mt mu gm 125 ho n bn hng trong tng th
5000 ho n bn hng.
5000
Khong cch chn mu =
125
= 40
Kim ton vin s chn mt s ngu nhin t 0 n 39 xc nh im bt u ca mu.
Nu con s c chn ngu nhin l 9 th cc ho n ln lt c chn vo mu l 49 (= 9 +
40), 89 (= 49 + 40), 129 (=89 + 40) v c th cho n khi chn 125 phn t ca mu.
u im ca phng php ny l rt d dng trong vic la chn cc phn t ca mu v
kim ton vin khng nht thit phi nh s li tng th v ch cn cn c trn khong cch l c
th xc nh c phn t no chn vo mu.
Hn ch ca phng php ny l mu c chn b thin lch, khng i din cho tng th
nu cc phn t trong tng th khng c sp xp mt cch hon ton ngu nhin. C th khc
phc iu ny bng cch s dng nhiu im xut pht ngu nhin, hoc p dng phng php
chn mu ngu nhin khc.
3.3.2.2 Chn mu phi xc sut
Trong phng php chn mu phi xc sut cc phn t ca tng th khng c c hi nh
nhau c la chn vo mu. Phng php chn mu phi xc sut ch c p dng trong ly
mu phi thng k, khng c chp nhn trong ly mu thng k.
C 3 phng php chn mu phi xc sut ph bin l chn theo l (khi), ly mu tnh c
v chn theo s xt on.
a, Chn mu theo l (khi):
Chn theo khi l chn mt s phn t lin tip nhau. Khi mt phn t u tin ca khi
c chn th cc phn cn li ca khi s t ng c chn vo mu. Chng hn c th chn
mt chui lin tip gm 100 nghip v tiu th ca tun l th 3 ca thng 3 hoc mi mu gm
100 phn t c chn bng cch ly 5 l 20 phn t, 10 l 10 phn t, hoc 50 l 2 phn t.
R rng cch chn ny khng th a ra mt mu c tnh cht i din cho tng th tr khi
mt khi lng kh ln cc l (khi) c chn tng th. Do nhng thay i c th xy ra ca h
thng k ton v bn cht thi v ca rt nhiu ngnh kinh doanh nn con s hp l ca hu ht
cc tnh hung m Cng ty kim ton thng p dng l mu c chn t nht l 9 l ca 9 thng
khc nhau.
b, Chn mu "tnh c":
Cch chn ny c thc hin bng cch kim ton vin nghin cu trc qua tng th v
la chn cc phn t ca mu m khng xt n qui m, ngun gc hoc cc c im phn bit
khc ca chng.
Nhc im ln nht ca cch chn "tnh c" l kim ton vin rt kh hon khch quan
khi chn la cc phn t ca mu. Chng hn, i vi mt s kim ton vin ny, doanh thu ca
khch hng quen thuc hoc cc nghip v ghi chp u trang c kh nng chn vo mu

57

nhiu hn l doanh thu ca khch hng khng quen thuc v cc bt ton gia trang. i vi
cc kim ton vin khc, cc nghip v gia trang hoc nhng khon mc c s tin ln s c
nhiu kh nng c chn.
c, Chn mu theo s xt on:
Trng hp ny kim ton vin chn mu hon ton da trn c s xt mu ca mnh.
Phng php ny ch c p dng hu hiu mc hn ch no , vi iu kin kim ton
vin c am hiu tt v cc nghip v ca khch hng (n v c kim ton) v phi tin hnh
phn tch chng mt cch k lng.
Khi chn mu theo s xt on, tng tnh i din cu mu, kim ton vin cn ghi nh
cc vn sau y:
- Nu c nhiu loi nghip v trong phm vi kim tra, mi loi nghip v u nn c mt
trong mu c chn.
- Nu c nhiu ngi chu trch nhim v nghip v trong mt k k ton, mu c chn
nn bao hm nghip v ca mi ngi.
Cc khon mc, nghip v c s tin ln s c la chn nhiu hn.
3.3.3 K thut phn t
Phn t l kim ton vin phn chia mt tng th thnh cc tng th con (cn gi l tng th
th cp) gm cc phn t tng i ng nht theo mt tiu thc no .
Kim ton vin thng phn tng th trc khi tnh ton c mu cn thit v la chn cc
phn t ca mu. Cc tng th con c th c nh gi ring r hoc kt hp cung cp mt
c lng v nhng c trng cho ton b tng th ln.
Trong kim ton vin phn t, cc phn t c gi tr rt ln hoc rt nh, cc phn t c c
trng bt thng s c tch ra thnh cc tng th ring bit, c tnh ng nht hn tng th
c phn t. iu ny gip cho vic ly ra cc mu i din c cho tng th ln d dng hn.
ng thi kch thch mu c la chn t cc tng th ln. K thut phn t cn gip kim ton
vin gn vic chn mu vi tnh trng yu, ng thi p dng cc phng php kim ton thch
hp cho mi tng th con, chng hn, i vi cc tng th c cc phn t trng yu, kim ton
vin c th p dng phng php kim tra ton b (100%) cc phn t, cc tng th cn li s
c p dng phng php chn mu thch hp.
3.3.4 Chng trnh ly mu kim ton
Mt chng trnh ly mu bao gm cc th tc ly mu c dng t c mc tiu
kim ton no xc nh. Cc chng trnh ly mu c phn thnh 2 loi chnh:
- c lng mc xut hin (chng trnh ly mu thuc tnh).
- c lng v s lng (chng trnh ly mu bin i).
Chng trnh ly mu thuc tnh c dng trong cc th nghim tun th c lng
mc sai phm trong vic thc hin cc th tc kim sot ni b. Chng trnh ly mu bin i
ch yu c dng trong cc th nghim c bn p dng cc ch tiu v s lng trong s d
cc ti khon hoc loi nghip v. Trong mt s trng hp, mt chng trnh ly mu c dng

58

cho c hai mc ch, va th nghim mt th tc kim sot, va kim tra s d bng tin ca mt
ti khon.
Phn tm tt
vin cn nm bt l:
1. Khi nim phng php kim ton
2. Ni dung ca phng php khoa hc chung. Vi ni dung ny hc vin cn tm hiu
nhng vn nh sau: trong cc bc thc hin phng php th ni dung ca bc no
s kh thc hin nht v bc no s cha ng nhiu sai st nht.
3. Ni dung phng php kim ton k thut nghip v chia thnh 2 loi:
+ Phng php kim ton c bn: c trng c bn ca phng php ny l vic tin hnh
cc th nghim, cc nh gi u c da vo cc s liu, cc thng tin trong bo co ti chnh
v h thng ca n v. V vy phng php kim ton c bn cn c gi l cc bc kim
nghim theo s liu (substantive procedure). im lu khi hc vin nghin cu ni dung ca
phng php ny l cn phi c kin thc v ti chnh, k ton
+ Phng php kim ton tun th: c trng ca phng php kim ton tun th l cc
th nghim v kim tra u da vo cc quy ch kim sot trong h thng kim sot ni b doanh
nghip. Nu h thng kim sot ni b c nh gi l mnh, l hiu qu v kim ton vin c
th tin tng th cng vic kim ton c th v cn da vo cc quy ch kim sot. S sau y
cho thy cc trng hp p dng phng php kim ton thch hp tng ng vi s nh gi h
thng kim sot ni b.
4. Chn mu kim ton: Chn mu kim ton l vic p dng phng php kim ton c bn
v tun th kim tra c 100% cc khon mc trong phm vi s d ca mt ti khon loi
nghip v gip kim ton vin (KTV) thu thp, nh gi tng bng chng ca cc s d,
nghip v c c im tng t nhau nhm hnh thnh cc kin kt lun v cc loi s d v
nghip v .
Cc hnh thc chn mu kim ton: chn mu xc sut v chn mu phi xc sut.
Cu hi n tp:
1. Khi nim phng php kim ton?
2. Trnh by ni dung phng php khoa hc chung?
3. Trong phng php khoa hc chung th bc no l kh khn nht? ti sao?
4. Trnh by ni dung phng php phn tch tng qut?
5. Phng php kim tra chi tit cc nghip v v cc s d ti khon thng p dng ti
doanh nghip c quy m nh th no? ti sao?
6. Trnh by ni dung phng php k thut iu tra h thng?
7. Khi no kim ton vin s dng phng php s dng cc th nghim chi tit?
8. Trnh by cch thc s dng bng s ngu nhin?

59

9. Phng php khoa hc chung c bao nhiu bc:
a. 3
b. 4
c. 5
d. 6
10. Cc th nghim chi tit c p dng khi:
a. Ri ro kim sot c nh gi l cao
b. Ri ro kim sot thp
c. Ri ro tim tng cao
d. Bt k lc no
11. Phng php phn tch tng qut nn thc hin vo giai on no ca cuc kim ton:
a. Giai on chun b
b. Giai on kt thc
c. Giai on thc hin kim ton
d. C 3 giai on

Ti liu tham kho:
1. Bi ging kim ton. Hc vin cng ngh Bu chnh vin thng- Chng 3: Phng php
kim ton
315)
3. Bi ging Ti chnh doanh nghip 1. Hc vin Cng ngh Bu chnh Vin thng- Chng
6 Phn tch ti chnh
4. Chun mc s 530 - Ly mu kim ton v cc th tc la chn khc- Ban hnh km theo
quyt nh s 143/2001/ Q- BTC

60
Chng 4: Trnh t cc bc kim ton.

CHNG IV: TRNH T CC BC KIM TON

Cng vic kim ton c lp c th thc hin trong cc doanh nghip c quy m ln, trung
bnh hoc nh, c hot ng kinh t ti chnh n gin hoc phc tp, kim ton ln u hoc
kim ton ln th hai hoc th ba, v.v. Trong nhng trnh t c th khc nhau , ni dung v
trnh t thc hin cng vic kim ton c nhng im khc nhau, nhng thng thng i vi mt
qu trnh thc hin cng vic kim ton c nhng im ging nhau.
Thng thng i vi cng vic kim ton mt doanh nghip c th khi qut gm ba
cng vic c bn sau:
- Lp k hoch kim ton.
- Thc hnh kim ton.
- Kt thc cng vic kim ton.
Tnh t ny th hin s sau:
S 4.1: Trnh t cc cng vic kim ton

Lp k hoch
kim ton
Kt thc
kim ton
Thc hnh
kim ton

4.1 LP K HOCH KIM TON
Lp k hoch kim ton l giai on u tin cn thit cho mt cuc kim ton, giai on
lp k hoch kim ton chu o, chun xc s gip cho tin hnh giai on sau c kt qu tt, v
vy giai on ny c coi l giai on chun b.
Nguyn tc kim ton quc t th ba - Cc nguyn tc c bn xuyn sut mt cuc kim
ton do U ban thc hnh kim ton quc t (IAPC) ph chun thng 06/1980 v ban hnh thng
10/1980 nu r:
Kim ton vin phi lp k hoch kim ton tr gip cho vic kim ton tin hnh c
hiu qu, ng thi gian, lp k hoch kim ton phi da trn c s nhng hiu bit hot ng
kinh doanh ca khch hng.
Ngoi cc vn khc lp k hoch kim ton bao gm cc ni dung sau:

61

+ t c nhng hiu bit v h thng kim ton, ch kim ton v cc quy ch kim
ton ni b ca khch hng
+ Xc nh tin cy d kin v kim sot ni b
+ Lp chng trnh v xc nh ni dung, thi gian v phm vi ca cc bin php kim
ton s c thc hin.
+ T chc phi hp cc bc cng vic.
Cng vic lp k hoch kim ton c bt u khi nhn c yu cu kim ton hoc
giy mi kim ton v s chp nhn lm kim ton ca mt cng ty kim ton bng mt th hn
kim ton hoc hai bn k hp ng kim ton.
Thng thng khi mt doanh nghip c nhu cu v kim ton phi c cng vn hoc th
mi kim ton gi cho cng ty kim ton. Th mi kim ton c nhng ni dung chnh nh sau:
- S v ngy thng cng vn.
- Tn a ch n v mi kim ton.
- Tn cng ty kim ton c mi lm kim ton.
- Ni dung kim ton.
- Yu cu kim ton.
- Li chp nhn tr ph kim ton.
- Tn, chc v ngi k v du ca n v.
Tn n v c mi lm kim ton c th ghi chung tn cng ty kim ton, cng c th ghi
thm tn ca kim ton vin m doanh nghip tn nhim mun mi trc tip.
Ni dung kim ton cn ch ghi r kim ton bo co ti chnh nm ... hoc ch kim ton
mt ni dung c th no nh: Kim ton bo co quyt ton cng trnh xy dng c bn, kim
ton thanh l hp ng kinh t ...
Yu cu kim ton thng ghi r phi m bo trung thc, khch quan, b mt s liu v
thi gian cn hon thnh
Di y l mu cng vn mi lm kim ton
CNG VN MI KIM TON
Cng ty VIC H ni, ngy.....thng.....nm X....
S: ...
Knh gi: Cng ty kim ton VACO
Theo nhu cu thc t, cng ty ... xin mi Cng ty kim ton... gip lm dch v kim ton
bo co ti chnh nm 200x
Theo cc yu cu php nh v k ton v kim ton c lin quan. Chi ph dch v s c
tho thun trn c s hp ng kim ton.
Knh mong qu cng ty chp nhn.
a ch, in thoi ca cng ty VIC...

62

Gim c cng ty VIC
K tn ng du
Nu chp nhn yu cu kim ton ca doanh nghip, th cng ty kim ton phi c th hn
kim ton cng vn chp nhn kim ton.
Th hn kim ton l xc nhn bng vn bn rng li mi ca khch hng c chp
nhn, ng thi xc nh mc tiu v phm vi kim ton cng nh trch nhim ca kim ton vin
i vi khch hng v hnh thc ca bo co kim ton. trnh mi s hiu lm khng c li
cho c 2 bn, tt nht l kim ton vin nn gi th hn cho khch hng trc khi bt u cng
vic kim ton.
mt s nc, mc tiu, phm vi kim ton v ngha v ca kim ton vin c lut
php qui nh. Tuy nhin kim ton vin vn c th gi th hn kim ton cho khch hng ca
mnh.
Nguyn tc kim ton th 2 c IAPC ph chun thng 3/1980, ban hnh thng 6/1980
nu ni dung ca th hn kim ton nh sau:
Hnh thc v ni dung th hn kim ton c th thay i i vi mi khch hng. Nhng
ni chung phi bao gm cc ni dung sau:
+ Mc ch ca kim ton cc thng tin ti chnh.
+ Trch nhim ca cc nh qun l i vi thng tin ti chnh.
+ Phm vi kim ton (bao gm c lut php, qui nh hoc l qui ch ca cc t chc
chuyn ngnh c th p dng m kim ton vin c th nh km).
+ Hnh thc ca mi loi bo co hoc l s truyn t cc kt qu khc ca th hn kim
ton khi c nhng kh nng ny xy ra.
+ Nhc li cc tho thun gia kim ton vin v khch hng.
i vi kim ton nh k, kim ton vin c th khng phi gi th hn hng nm, tr cc
trng hp sau y:
+ Khi khch hng c biu hin hiu lm v mc ch v phm vi kim ton.
+ Mt hoc mt s khon mc ca th hn c phi thay i b sung.
+ C nhng thay i mi y v qun l.
+ C nhng thay i ng k v kinh doanh ca khch hng.
+ C nhng yu cu mi pht sinh.
Nu kim ton vin nhn thy khng gi th hn kim ton mi kim ton vin ca cng ty
m (cng ty chnh) ng thi cng l kim ton vin ca cc cng ty con (cc chi nhnh) n v
ph thuc th phi cn nhc cc yu t sau y trong vic quyt nh c gi th hn ring cho
tng n v hay khng?
+ Ai ch nh kim ton vin cho n v thnh vin?
+ C lp bo co kim ton theo tng n v thnh vin hay khng?
+ Nhng yu cu v qun l l g?

63

+ Phm vi cng vic cc kim ton vin khc lm
+ Mc chi phi ca cng ty m.
Di y l mu v th hn kim ton, mu ny c th thay i ph hp vi tng trng
hp kim ton c th xem mu sau:
TH HN KIM TON
Knh gi: Ngi gim c Cng ty VIC.
Qu ng c yu cu chng ti kim ton bo co ti chnh nm... chng ti vui lng xc
nhn li chp nhn ca chng ti bng th hn ny.
Cng vic kim ton ca chng ti s c thc hin ph hp vi cc vn bn php l ang
p dng ...v ph hp vi kin nhn xt c lp khch quan ca chng ti v bo co ti
chnh.
Vic lp bo co ti chnh r rng y l trch nhim ca cc nh qun l doanh nghip,
bao gm c vic lu gi cc ghi chp k ton c lin quan v qui ch kim kim sot ni b, s
la chn v p dng cc ch k ton v bo m an ton cho cc ti sn ca cng ty.
Trong qu trnh kim ton chng ti s tin hnh th nghim m bo vng chc v cc
thng tin trong cc ghi chp k ton ch yu v cc ngun s liu khc lm c s cho vic lp bo
co ti chnh. Xc nh xem cc thng tin c c truyn t li chnh xc trong bo co ti chnh
hay khng. Khi cn thit chng ti s yu cu xc nhn ca cc nh qun l gii trnh cc vn
c lin quan.
V bn cht ca vic kim ton v cc hn ch vn c ca kim ton cng vi bt c h
thng kim sot ni b no, nn s c th c nhng ri ro khng trnh c, hoc mt s ti liu
gii trnh sai vn cha c pht hin ra.
Cng vi bo co kim ton, chng ti c th s c th ring ni r v nhng thiu st ca
h thng kim ton ni b nu c.
Chng ti mong c s cng tc cht ch vi b my qun l ca cng ty v tin tng
rng mi yu cu ca chng ti v cc ghi chp, chng t v cc thng tin khc lin quan n
kim ton s c cng ty cung cp y v gii thch r rng.
Gim c cng ty Kim ton VACO
K tn ng du
Th hn kim ton c th thay th bng hnh thc cng vn chp nhn kim ton vi ni
dung tng t.
Cng vi vic gi th hn kim ton (hoc cng vn chp nhn kim ton) cng ty kim
ton c kim ton vin lm kim ton. Tu theo s hiu bit s b v doanh nghip v ni
dung, yu cu kim ton tho thun c mt hoc mt s kim ton vin chu trch nhim
kim ton, trong phi c mt ngi c giao trch nhim kim ton vin chnh. Vic c kim
ton vin cn ch .
- Kim ton vin phi c trnh nng lc, chuyn mn kh nng thc hin cng vic v
tn nhim vi khch hng, c th c kim ton vin c khch hng mi trc tip nu c.
- Kim ton vin phi l ngi khng c quan h v kinh t vi doanh nghip.

64

- Kim ton vin phi l ngi khng c quan h h hng rut tht vi mt trong nhng
ngi lnh o doanh nghip
Sau khi c kim ton vin, cng ty kim ton v kim ton vin chnh cng vi i din
ca khch hng phi k kt hp ng kim ton.
Hp ng kim ton l vn bn php l quy nh nhng tho thun gia kim ton vin
chnh vi khch hng v ni dung, yu cu, cc iu kin thc thi kim ton v trch nhim php
l ca mi bn.
Hp ng kim ton phi gm cc ni dung ch yu sau:
+ S hp ng, ngy thng v a im k hp ng.
+ Cc cn c k kt hp ng.
+ Cc vn bn php l v hp ng kinh t
- Th mi kim ton.
- Th hn kim ton.
+ Tn a ch ca khch hng (bn mi lm kim ton), tn chc v ngi i din, s liu
ti khon ti ngn hng.
+ Cc ni dung cn tho thun.
- Ni dung dch v nhn lm kim ton
- Nhng nguyn tc c bn phi tun trong qu trnh thc hin dch v kim ton. Thng
nu r cc nguyn tc: c lp, khch quan, trung thc, b mt s liu , cc thng l, chun mc
quc t hoc quc t hoc quc gia phi tun theo.
+ Trch nhim ca bn nhn lm dch v kim ton, thc hin ng yu cu, ng nguyn
tc, ng thi hn...
+ Trch nhim ca bn mi kim ton.
- Cung cp ti liu thng tin.
- Bo co gii trnh cho kim ton vin.
- C ngi cng tc
- Bo m iu kin lm vic.
- Thi gian bt u v kt thc cng vic.
- Ph kim ton, phng thc v thi hn thanh ton.
- Vic x l php sinh nu c.
+ H tn, chc danh v ch k ca ngi i din mi bn v ng du.
Hp ng kim ton phi lp 2 bn, nu cn phi lp bng ting nc ngoi th cng phi
lp 2 bn c gi tr nh nhau, mi bn gi mt bn d theo di vic thc hin.
Xem mu hp ng kim ton nh sau.

65

HP NG KIM TON
Ngy ... thng ... nm ...
Theo yu cu ca cng ty VIC ti th mi kim ton s ... ngy ... v vic mi VACO lm
kim ton bo co ti chnh nm ... v s chp nhn ca VACO ti th hn kim ton s .....
ngy.....
Chng ti gm:
i din Cng Ty Vietconsult Intrernatinal Corp (VIC do ng ... Ch tch Cng ty
a ch......................in thoi................
Ti khon s............ti Ngn hng
i din Cng ty Kim ton Vit Nam (VACO) do ng....... Gim c Cng ty.
a ch..............in thoi.......
tho thun cc iu khon sau:
iu 1: VACO ng tin hnh dch v kim ton cho VIC vi cc ni dung:
- Kim ton bo co ti chnh nm
iu 2: Dch v kim ton c tin hnh theo thng l quc t v quy ch hin hnh ca Vit
nam, theo tnh hnh thc t ca VIC v theo nhng tho thun c thng nht bng vn bn km
theo trong qu trnh thc hin.
iu 3: Kt qu dch v phi bo m trung thc khch quan, ph hp vi thc t c gi b
mt
Pha VACO bo m phc v tn tm, c lp khch quan, cht lng v to iu kin
thun li cho VACO lm vic.
iu 4: Thi gian hon thnh dch v ni trn l .... ngy .... K t ngy .............. Tng gi cng
ty l ....... vi n v dch v ....... /gi.
iu 5: Kinh ph v phng thc thanh ton.
- Tng kinh ph .......... ng
- S tin tr trc ...... % l .......... ng
- S cn li s thanh ton ht khi hon thnh cng vic.
iu 6: Hp ng ny c hiu lc sau khi hai bn k.
Hai bn cam kt thc hin ng cc iu khon tho thun ghi trong hp n. Trong qu
trnh thc hin nu c kh khn, hai bn phi thng bo ho nhau kp thi cng bn bin php
gii quyt.
Hp ng ny c lp thnh 2 bn c gi tr nh nhau. Mi bn gi mt bn.
i din VIC i din VACO
H tn v k - ng du H tn v k - ng du
Sau khi k hp ng kim ton, ngi c giao trch nhim kim ton vin chnh c
nhim v u tin l lp k hoch kim ton.

66

K ton kim ton thch hp s gip cho kim ton vin (KTV) xc nh c cc vn
trng tm ch , nhng im nt quan trng kim ton, nhng b phn c ri ro, nhng vn
cn c nhn bit, trnh sai st v hon tt cng vic c nhanh chng. K hoch cng gip
cho vic s dng cc tr l kim ton mt cch c hiu qu, phi hp n nhng t liu ca cc
chuyn gia hoc cc kim ton vin khc.
K hoch kim ton cn ph thuc vo quy m v mc phc tp ca cng vic kim
ton, cc kinh nghim kim ton ln trc ca kim ton vin cng nh s hiu bit ca KTV v
c im hot ng kinh doanh ca khch hng.
KTV c th trao i tho thun vi cc nh qun l doanh nghip v cc cn b nghip v
ca doanh nghip v ni dung k hoch kim ton v cc phng php kim ton s p dng,
c th tranh th thm kin ng gp, tn dng s phi hp gip ca h v nng cao tnh hiu
qu ca k hoch. ng nhin vic lp k hoch kim ton ton din v lp chng trnh kim
ton vn l trch nhim chnh ca kim ton vin.
Giai on lp k hoch kim ton gm cc cng vic:
- Lp k hoc chin lc
- Lp k hoch chi tit
- Son cc chng trnh kim ton
Trnh t tin hnh c th minh ho bng s di y:
Lp k hoch chin lc
Lp k hoch chi tit
Cc chng trnh kim ton

4.1.1 K hoch chin lc
K hoch chin lc thng do kim ton vin chnh son tho. K hoch chin lc
thng xc nh v a ra chin lc s khi cho cc b phn c kim ton nh hng vic
lp k hoch chi tit v chng trnh kim ton.
lp c k hoch chin lc chun xc i hi kim ton vin phi tip xc vi
khch hng tm hiu tnh hnh, thu thp nhng thng tin cn thit v cc hot ng kinh doanh,
trn nhng nt c trng c bn sau:
Nhim v, chc nng ch yu ca doanh nghip
- Quy m phm vi hot ng kinh doanh
- Qu trnh thnh lp, iu kin, kh nng hin ti v tng lai pht trin ca doanh nghip.
- T chc sn xut v nhng quy trnh cng ngh sn xut kinh doanh ch yu v cc ri ro
tim tng.
- Tnh trng ti chnh v cc mi quan h kinh t ch yu ca khch hng.

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- T chc qun l kinh doanh, trnh nng lc ca nhng ngi iu hnh chnh ca
doanh nghip.
- T chc cng vic, b my k ton thng k ti chnh.
- T chc kim ton n b
- Nhng thun li kh khn ch yu trong sn xut kinh doanh, trong qun l v k ton.
S hiu bit v c th kinh doanh ca khch hng s gip cho kim ton vin xc nh
c cc s kin, cc nghip v c nh hng nhiu n thng tin ti chnh. kim ton vin c th
thu thp cc thng tin ny t cc ngun:
+ Bo co hng nm trc c ng ca cc doanh nghip
+ Cc bin bn hp hi ngh c ng, hi ngh ban gim c v cc hi ngh quan trng khc.
+ Cc bo co ti chnh ni b nm nay v nm trc.
+ Cc ghi chp kim ton ca nm trc v cc ti liu lin quan khc
+ Nhng thng tin v vn c nh hng n kim ton do cc cn b c trch nhim ca
cc n v c lin quan vi doanh nghip cung cp
+ Tho lun trc tip vi cc nh qun l v cc cn b nghip v ca doanh nghip.
+ Cc quy nh n b ca doanh nghip
+ Cc s nht k kinh doanh, cc tp ch chuyn ngnh
+ Cc c ch chnh sch v tnh hnh kinh t x hi, nh hng ca n n hot ng kinh
doanh ca khch hng.
Khi xem xt cc ghi chp kim ton nm trc v cc ti liu lin quan khc, kim ton
vin c bit ch n cc vn nghi vn nm trc xem chng cn ti hin trong nm ang
thc hin kim ton hay khng.
Cc vn kim ton vin c th tho lun trc tip vi cc nh qun l doanh nghip v
cc cn b nghip v ca doanh nghip l:
+ Nhng s thay i v qun l, c cu t chc hot ng ca doanh nghip .
+ Nhng c ch chnh sch hin hnh c nh hng n doanh nghip
+ Nhng kh khn vng mc v ti chnh hin nay v nhng xu hng mi
+ Tnh hnh sn xut kinh doanh hin ti v tng lai ca doanh nghip
+ Mi quan h vi ngi th ba
+ Nhng thay i hin ti v sp ti v k thut, kiu dng sn phm, loi hnh dch v...
+ Nhng thay i v h thng k ton v h thng kim sot ni b
+ Nhng iu kin thun li qua v sp ti.
Nhng hiu bit v c im hot ng kinh doanh ca khch hng khng ch c li ch chi
vic xy dng k hoch kim ton, m cn gip kim ton vin nhanh chng xc nh c
nhng im trng tm cn ch c bit khi lm kim ton cng nh khi nh gi hp l nhng
thng tin ti chnh v gii trnh ca cc nh qun l.

68

Trn c s cc thng tin thu thp c, kim ton vin tin hnh phn tch nh gi v
a ra k hoch kim ton cho doanh nghip, quyt nh cc n v, cc b phn cn c kim
ton, xc nh k hoch s khi cho cc b phn c kim ton v nhng quyt nh i vi
tng phn vic kim ton
K hoch chin lc kim ton c th hin trong s sau:
S 4.2: S xy dng k hoch chin lc kim ton

Thu thp tm hiu c im
hot ng SXKD ca DN
Phn tch a ra k hoch
chin lc kim ton cho DN
Xc nh k hoch s khi
cho b phn c kim ton
i n k hoch chi tit v
chng trnh kim ton
nh gi tng th cc thng
tin v H kinh t ca DN
Lit k nhng quyt nh cc
n v cc b phn cn c
kim ton
Lit k nhng quyt nh i
vi tng phn vic c
kim ton

4.1.2 K hoch chi tit
Sau khi lp k hoch chin lc cc kim ton vin tin hnh lp k hoch chi tit cho
tng b phn kim ton.
lp k hoch chi tit trc ht cn xem xt cc vn c lin quan ti vic lp k
hoch chi tit cho cc b phn c kim ton theo trnh t. Cn thu thp thm nhng thng tin
cn thit cho cc b phn c kim ton. t xem xt cc quyt nh v lp k hoch c thch
ng hay khng. Khi cn thit c th xem xt cc kin ca cc cn b qun l doanh nghip i
vi tng quyt nh.
K hoch chi tit cng phi xc nh r vic la chn cc trnh t kim ton v cc
phng php, cc bc cng vic c th cng phi thc hin nh: Kim tra, i chiu chng t,
kim tra s bo co k ton, i chiu hp ng, i chiu cng n, i chiu vi ngn hng,
kim k ti sn vt t, , thm nh gi c, tnh ton phn tch cc ch tiu .. . Khi nh gi s
la chn l thch ng c th tham kho thm kin ca khch hng (ch doanh nghip) v sau
a ch nhim xt duyt thng qua k hoch.
Thng thng kim ton vin phi linh hot trong vic xc nh cc phng php kim
sot v vi qu thi gian c hn khng th xc nh qu nhiu phng php, v d nh vic kim

69

k kho hng th thi im thun li l lc nhn vin qun l kho ca doanh nghip kim k kho
ca mnh th s thun li hn.
Ni dung k hoch k hoch kim ton chi tit thng phi bao gm cc iu c th nh sau:
+ B phn cn kim ton
+ Nhng cng vic c th cn lm, cc phng php kim ton thc hin
+ Trnh t thc hin cng vic v thi hn hon thnh
+ S kim ton vin tham gia, phn cng nhng nhim v chnh (tng b phn kim ton)
cho tng ngi
+ D tr kinh ph cho kim ton
Ta c s hoch nh k hoch kim ton nh s 4.3
S 4.3: S hoch nh k hoch kim ton chi tit

Xem xt cc vn c lin quan ti vic lp k
hoch chi tit cho cc b phn
Thu thp thng tin cho cc b phn c kim
ton

Xem xt cc quyt nh v vic lp k hoch c
ph hp hay khng
La chn cc chng trnh kim ton
nh gi la chn c ph hp khng

Ch DN v ch nhim xt duyt
thng qua
Tin ti son tho cc chng
trnh kim ton
Tham kho kin ca
ch DN v ch nhim
Khng
Khng

Qu trnh lp k hoch chi tit phi ch nhng vn sau:
+ Cc khon mc ca hp ng kim ton v mi trch nhim php l

70

+ Ni dung, thi gian ca bo co hoc cc truyn t cho khch hng c d kin
trong hp ng.
nh hng ca cc quy nh mi v kim ton v k ton i vi vic kim ton
+ Xc nh cc trng im cn i su.
+ Xc nh cc nhim v trng yu ca mc ch kim ton.
+ Cc d liu yu cu c bit ch chng hn nh kh nng xy ra sai lm, gian ln hoc
nhng ngi c lin quan n ngi th ba.
+ tin cy ca kim ton vin di vi h thng k ton kim ton ni b ca doanh
nghip.
+ Kh nng ti hin cc phn nhn mnh phi kim ton k.
+ Bn cht, phm vi cc bng chng kim ton thu c.
+ Cc t liu ca kim ton vin ni b c lin quan n kim ton.
+ Cc t liu ca kim ton vin khc lin quan n hot ng ca cc chi nhnh, cng ty
khc.
+ kin ca cc chuyn gia khc c lin quan.
Kim ton vin cn c dn chng bng ti liu, ton b k hoch kim ton, hnh thc quy
m ti liu ph thuc vo mc phc tp ca kim ton.
Vic d tr v phn b qu thi gian hp l cng l vn cn lu tm trong vic lp k
hoch kim ton chi tit.
4.1.3 Chng trnh kim ton
Trn c s k hoch chi tit c duyt, tng kim ton vin c phn cng tham gia
kim ton s son tho chng trnh kim ton c th cho tng b phn, tng phn vic mnh phi
thc hin hon thnh tt k hoch.
Chng trnh kim ton cng c th bao gm: Mc ch kim ton tng b phn, cc
bc cng vic chi tit cn thc hin, cc phng php kim ton thch hp s p dng, s phi
hp cc tr l mt cch hu hiu thc thi cng vic t cht lng cao.
Trong qu trnh son tho chng trnh kim ton, kim ton vin phi hiu r h thng
k ton v h thng kim sot ni b c lin quan n tng b phn ca bo co ti chnh. V c
th cn c vo m xc nh ni dung, thi gian v phm vi kim ton. kim ton vin cng c
th kt lun da vo h thng kim sot ni b l con ng hu hiu nht tin hnh kim ton
c hiu qu. kim ton vin cng c th khng cn da vo h thng kim sot ni b ca doanh
nghip, m thc hin cc bin php khc thu thp cc bng chng y thch hp hn, tu thuc
vo mc tho mn ca kim ton vin i vi h thng kim sot ni b - kim ton vin cng
phi xem xt li k hoch s dng qu thi gian, d kin phi hp gia kim ton vin vi cc
chuyn gia, tn dng t liu ca cc kim ton vin khc v ca cn b nghip v ca doanh
nghip.
K hoch kim ton v chng trnh kim ton c duy tr trong sut qu trnh lm kim
ton. Tuy nhin khi c nhng thay i v iu kin hoc c nhng vn ngoi d kin ca
phng php kim ton cng c th dn n vic xem xt li k hoch v chng trnh kim ton.

71

Khi c cc bin ng ln dn n iu chnh k hoch kim ton phi c dn chng bng ti
liu.
4.2 THC HNH KIM TON
Thc hnh kim ton l giai on kim ton vin trin khai thc hin cc cng vic ghi
trong k hoch kim ton v chng trnh kim ton.
Thc hnh kim ton gm cc cng vic sau:
- Nghin cu nh gi h thng k ton v cc quy ch kim sot ni b.
- Kim tra cc b phn ca bo co ti chnh.
- Phn tch nh gi.
4.2.1 Nghin cu nh gi h thng k ton v cc quy ch kim sot ni b
Nguyn tc kim ton th 3 do IAPC ph chun thng 6 nm 1980, ban hnh thng 10
nm 1980 quy nh: Cc nh qun l doanh nghip c trch nhim duy tr mt h thng k
ton thch hp, kt hp vi nhiu quy ch kim sot ni b khc m rng quy m v loi hnh
kinh doanh mt cch thch hp v mi thng tin k ton u c ghi chp y , kp thi.
Kim ton vin phi hiu bit v h thng k ton v cc quy ch kim sot ni b c lin
quan, kim ton vin cng phi nghin cu, nh gi s hot ng ca nhng quy ch kim sot
ni b m kim ton vin nh da vo xc nh ni dung, thi gian v phm vi ca cc
phng php kim ton khc.
Ni no kim ton vin xc nh rng c th da vo cc quy ch kim sot ni b no
th thng t phi thc hin phng php kim ton c bn hn v v vy m xc nh ni dung,
thi gian kim ton cng khc i.
Mc ch ca kim ton vin trong vic nghin cu nh gi h thng kim sot ni b l
thit lp tin cy v h thng ny xc nh ni dng, thi gian, phm vi ca cc bc kim
ton. Kim ton vin thu thp cc hiu bit v h thng k ton xc nh nhng trng im
trong qu trnh s l cc nghip v v cc hin tng sai st v gian ln v ti sn. Vic xem xt
nh gi h thng k ton v h thng kim sot ni b gip cho kim ton vin xc nh c s
y v hu hiu ca nhng quy ch kim sot ni b v kim ton vin nh da vo lm c
s cho vic kim ton.
Nghin cu cc quy ch kim sot ni b bao gm:
- Thm nh li cc nhn vin cc b phn khc nhau ca doanh nghip.
- Tham kho cc ti liu m t, cc phng php cng vic v s lu chuyn.
- Thu thp cc hiu bit v nhng quy nh m kim ton vin xc nh l quan trng i
vi cng vic kim ton.
- Kim ton vin cn kim tra xem nhng quy ch kim sot ni b p dng trong k c
th tin cy c nu c nhiu quy ch kim sot ni b khc nhau th kim ton vin cn nghin
cu c th tng quy ch kim sot ni b.
Vic nh gi s b cc h thng kim sot ni b ca kim ton vin xem cc quy ch
kim sot hot ng nh quy nh v chng c thc hin chc nng c hiu qu trong

72

sut thi k k ton v c th tin cy c. Kim ton vin cng c th quyt nh khng da v
cc h thng kim sot ni b nu nh:
- Cc quy ch kim sot ny c nhiu thiu st, hot ng c a chng khng m bo cung
cp c cc thng tin chnh xc.
- Kt qu t c ca cc quy ch kim sot ni b cha ph hp vi yu cu .
- Nhng sai lch bt ngun t h thng kim sot ni b c th do: thay i cn b ch
cht; khi lng nghip v c bin ng ln; sai st ca chnh bn thn ngi xy dng h thng
kim sot.
- Do kt qu ca vic nghin cu nh gi h thng kim sot ni b, kim ton vin c th
pht hin ra cc im y?u ca h thng ny bi n phc v v li ch ca doanh nghip.
Cng vic kim tra h thng k ton thng bao gm cc mt ch yu sau:
- Vic t chc cng tc v t chc b my k ton.
- Vic lp, lun chuyn, x l v bo qun chng t k ton.
- Vic t chc h thng s v phng php ghi s k ton.
- Vic x dng cc ti khon k ton
- Vic lp v gi bo co k ton.
i vi vic t chc cng tc v t chc b my kim ton, kim ton vin cn xem xt
doanh nghip t chc cng tc theo hnh thc tp trung hay phn tn. Vic t chc c ph hp vi
c im hot ng kinh doanh ca doanh nghip hay khng. bin ch b my, trnh nghip v
v s phn cng phn nhim tng vic, tng nhn vin c hp l v pht huy c hiu qu cao
khng. Cn ch cc trng hp kim nhim bt hp l gia k ton vi th qu, th kho; Gia
k ton tng hp vi k ton chi tit... V cc trng hp ny lm gim kh nng i chiu, pht
hin sai st, gian ln v d dn n lm dng. Cng cn ch xem xt vic vn dng cc ch
th l, phng php k ton ca doanh nghip c ph hp vi cc quy nh ca php lut hin
hnh khng.
Kim tra chng t kim ton cn ch .
+ Cc chng t k ton s dng trong doanh nghip c theo ng ch , mu biu quy
nh khng.
+ Tng loi chng t c m bo ghi chp phn nh y cc yu t cn thit quy nh
khng.
+ Cc s kin kinh t phn nh trong nhng chng t c phn nh hot ng kinh doanh
ca doanh nghip khng hoc c g vi phm php lut hin hnh khng.
+ Cc s liu ghi chp v s lng, gi c c r rng, chnh xc khng, vic tnh ton trong
chng t c chnh xc v mt ton hc khng.
+ Cc thu tc v lp v k chng t c tun th quy nh khng.
+ Vic t chc lun chuyn, kim tra, x l tng hp v bo qun chng t c hp l v bo
m ng yu cu ca php nh khng.

73

Kim tra s k ton cn ch .
+ Cc loi s k ton c c m theo ng quy nh khng. Doanh nghip gi nhng loi
s k ton g tu thuc vo hnh thc k ton doanh nghip p dng tng ng ch s k ton
c quy nh.
+ Cc th tc m s, gi s c tun th nghim tc hay khng
+ Cc nguyn tc m s, ghi s, cha s, kho s c c tun th nghim tc khng.
V d: S d u nm c c ghi chnh xc khng; mi s liu ghi s c cn c vo chng
t hp l ghi khng, s liu ghi c chnh xc khng...
+ Vic m s chi tit c hp l khng, c thc hin vic i chiu kim tra gia cc s k
ton c lin quan k ton tng hp v k ton chi tit, gia s k ton v s kho, s qu khng.
+ S k ton c c lu gi bo qun theo ng ch quy nh khng.
Kim tra ti khon cn ch .
+ Doanh nghip ang p dng ch ti khon no.
+ H thng ti khon doanh nghip ang p dng gm nhng ti khon g.
+ Ni dung ghi chp trn cc ti khon c ng nguyn tc ch khng, cn c bit lu
mt s ti khon c tnh cht vn dng linh hot nh: Ti khon chi ph d ton, cc khon phi
thu phi tr v.v.
Kim tra bo co k ton cn lu .
+ Danh mc cc bo co m k ton phi lp, cc bo co nh k, bt buc v cc bo co
hng dn.
+ Ni dung cc ch tiu, cc b phn trong tng bo co c m bo tnh khoa hc theo
ng hng dn quy nh v c y trung thc khng.
+ Vic phn cng ngi lp bo co v kim tra bo co trc khi gi.
+ Phng php tnh ton v tng hp s liu.
+ Thi hn lp v gi bo co.
4.2.2 Kim ton b phn cc bo co ti chnh
Nguyn tc th ba v kim ton c IAPC ph chun thng 06 nm 1980 ghi r:
Kim ton vin phi sot xt li v nh gi cc kt lun rt ra t cc bng chng kim ton
thu thp c lm cn c cho vic din t cc nhn xt ca mnh v cc thng tin ti chnh.
Vic sot xt li v nh gi ko theo vic hnh thnh kt lun ton din v cc kha cnh
sau:
- Cc thng tin ti chnh c lp bng cch s dng ch , k ton c th chp nhn c
v ch k ton ny c chp nhn mt cch nht qun.
- Thng tin ti chnh ph hp vi cc quy nh hin hnh ca ch v php lut
- Ton cnh cc thng tin ti chnh l nht qun vi hiu bit ca kim ton vin v c
im kinh doanh ca doanh nghip.

74

- Cc thng tin ti chnh th hin tho ng mi vn trng yu v c trnh by hp
l
Bo co ti chnh ca doanh nghip bao gm nhiu b phn thng tin ti chnh phn nh
tnh hnh v kt qu hot ng kinh doanh ca doanh nghip, nhng s liu ghi trong tng b
phn ca bo co ti chnh l nhng thng tin c thu thp, x l, ghi chp, tng hp t cc
phn hnh k ton c lin quan. y cng chnh l nhng cng vic ch yu ca kim ton.
Kim ton cc b phn ca bo co ti chnh phi rt linh hot, khng phi lm li mi cng
vic k ton nhng phi bit p dng cc phng php kim ton thch hp cho tng b phn,
tng hon cnh c th.
Kim ton vic cn ch thu thp y cc bng chng kim ton tin cy lm c s
cho nhng nhn xt nh gi ca mnh i vi tng b phn c kim ton. Khi cn thit cc
kim ton vin c th s dng t liu ca chuyn gia, cc kim ton vin khc (nh kim ton
vin ni b...) nhng kim ton vin chnh vn phi chu trch nhim v bt c t liu no mnh
p dng i vi kt lun.
Trng hp cc bng chng v nghip v ca cc bn hu quan c th b hn ch, kim
ton vin cn cn nhc tin hnh cc bin php b xung cn thit nh:
+ Xc nhn cc khon mc v tng gi tr cc nghip v ca cc bn hu quan
+ Kim tra bng chng ca cc bn lin quan.
+ Xc minh hoc tho lun thng tin vi nhng ngi c quan h vi nghip v nh: ngn
hng, lut s, nhng ngi bo lnh, i l...
Trong qu trnh kim ton, nhng ngi qun l doanh nghip c th gi cc bn gii trnh
cho kim ton vin theo hnh thc t nguyn hoc tr li cc yu cu ring bit. Khi cc bn gii
trnh ny c lin quan n cc b phn trng yu ca bo co ti chnh th kim ton vin phi
+ Thu thp thm v i chiu vi cc bng chng kim ton trong v ngoi doanh nghip c
lin quan
+ nh gi cc bn gii trnh c hp l v nht qun vi bng chng kim ton khc thu
thp khng
+ Cn nhc xem cc nt c th th hin trong cc gii trnh c gi tr thng tin v vn
g.
Nu gii trnh ca cc ngi qun l doanh nghip mu thun vi cc bng chng khc th
kim ton vin phi tip tc iu tra tnh hnh c th v nu cn c th xc minh li tin cy ca
cc bn gii trnh khc.
Gii trnh ca ngi qun l khng th thay th bng chng kim ton cn thit khc. Tuy
nhin trong nhng iu kin nht nh gii trnh ca ngi qun l nu c coi l hp l th c
th l bng chng kim ton .
Vn bn gii trnh v yu cu ca cc nh qun l cung cp c th gii hn trong nhng vn
c coi l c nh hng nghim trng ti bo co ti chnh. Nu xt thy cn thit kim ton
vin c th cung cp cho nhng nh qun l kin ca mnh v vn trng yu.
Khi c yu cu ca kim ton vin v vic cn gii trnh mt vn , ngi qun l gi th
(hoc vn bn) cho kim ton vin, ni dung l thng tin m kim ton vin yu cu. Th gii

75

trnh phi do cc thnh vin ca ban qun l doanh nghip, ngi chu trch nhim chnh ca
doanh nghip k tn, thng thng l gim c v kim ton trng.
Nu ngi qun l t chi cung cp thng tin, cc gii trnh m kim ton vin cho l cn
thit th s lm hn ch phm vi kim ton. kim ton vin cn cn nhc t chi ny c nh hng
n bo co kim ton hay khng. Mt s trng hp tr li bng ming th cn xem xt l do c
chnh ng hay khng, thng tin cung cp c chnh xc khng. c th s dng phng php ghi
chp ghi li nhng thng tin trao i v c th ngh ngi qun l k xc nhn.
Di y l mu mt th gii trnh ca nhng ngi qun l:
..............ngy...............
Knh gi ng:................................. Kim ton vin.
Th gii trnh ny c vit ra c lin quan n vic gi ng kim ton bo co ti chnh
ngy........ca cng ty trch nhim hu hn..... vi nh by t cc kin v trung thc hp l
ca cc bo co ti chnh, tnh hnh ti chnh v kt qu sn xut kinh doanh. Cc bo co ti
chnh ny c lp ra ph hp vi chun mc k ton ph bin c chp nhn.
Chng ti xc nhn cc gii trnh sau:
1- Chng ti tha nhn trch nhim ca chng ti i vi vic lp bo co ti chnh chun
xc, ph hp vi cc chun mc k ton, kim ton, ph hp vi cc quy nh ca php lut hin
hnh.
2- Khng c hin tng vi phm no lin quan n cc thnh vin ban qun l hoc cc
nhn vin c vai tr quan trng trong h thng kim sot ni b hoc nh hng nghim trng n
bo co ti chnh.
3- Chng ti chuyn giao cc s k ton, chng t, cc bin bn i hi c ng cng
nh hi ngh ban gim c cho pha cng ty kim ton.
4- Cng ty chng ti thc hin y nhng iu tho thun trong hp ng kim
ton.
5- Nhng vn sau y c ghi chp mt cch ng n v c th hin y trong
cc bo co ti chnh:
a- Cc s d v cc nghip v c lin quan n cc i tc kinh doanh.
b- Cc khon l pht sinh t vic u thc mua hng v bn hng.
c- Chng ti xc nhn mi s liu ca hng tn kho.
d- Cc khon lin quan n u t chng khon ca cng ty trong bo co ti chnh l hon
ton chnh xc.
Gim c doanh nghip k tn, ng du.
4.2.3 Phn tch nh gi
Trong qu trnh kim tra thu thp cc bng chng kim ton v nht l khi kt thc vic
kim tra cc nghip v k ton c lin quan n cc b phn ca bo co ti chnh. Kim ton
vin phi tin hnh phn tch nh gi cc thng tin ti chnh thu thp c.

76

Vic phn tch nh gi t m s gip cho kim ton vin nhn nhn doanh nghip mt
cch y khch quan v gip cho bo co kim ton c chnh xc hn.
4.3 BO CO KIM TON
Bo co kim ton l sn phm cui cng ca mt cuc kim ton c lp, th hin kin
nhn xt ca kim ton vin v cc bo co ti chnh m h kim ton
4.3.1 Cc yu t c bn ca mt bo co kim ton
Ty mi quc gia, mi hng kim ton c th c nhng quy nh khc nhau v bo co
kim ton. Song theo chun mc kim ton Vit nam, mt bo co kim ton c trnh by theo
trnh t sau:
a, Tn v a ch cng ty kim ton.
Bo co kim ton phi ghi r tn, biu tng, a ch giao dch, s in thoi, s fax v
s hiu lin lc khc ca cng ty hoc chi nhnh cng ty kim ton pht hnh bo co kim ton.
Trng hp c t hai cng ty kim ton tr ln cng thc hin mt cuc kim ton th
phi ghi cc thng tin nu trn ca cc cng ty cng k bo co kim ton
b, S hiu bo co kim ton.
Bo cc kim ton phi ghi r s hiu pht hnh bo co kim ton ca cng ty hoc chi
nhnh cng ty kim ton theo tng nm (s ng k chnh thc ca cng ty hoc chi nhnh ca
cng ty kim ton)
c, Tiu bo co kim ton.
Bo co kim ton phi c tiu r rng v thch hp phn bit vi bo co do ngi
khc lp. Bo co kim ton c php s dng tiu Bo co kim ton hoc Bo co kim
ton v bo co ti chnh hoc Bo co kim ton v bo co ti chnh nm ... ca cng ty ....
d, Ngi nhn bo co kim ton.
Bo co kim ton phi ghi r ngi nhn bo co kim ton ph hp vi hp ng kim
ton. Ngi nhn c th l Hi ng qun tr, Gim c, hoc cc c ng ca n v c kim
ton.
e, M u ca bo co kim ton.
- Nu i tng ca cuc kim ton
- Nu trch nhim ca gim c (hoc ngi ng u) n v c kim ton v trch
nhim ca kim ton vin v cng ty kim ton.
f, Phm vi v cn c thc hin cuc kim ton.
- Nu chun mc kim ton c p dng thc hin cuc kim ton.
- Nu nhng cng vic v th tc kim ton m kim ton vin thc hin
g, kin nhn xt v bo co ti chnh.
Bo co kim ton phi din t y , r rng kin ca kim ton vin v cng ty
kim ton nhn xt v cc bo co ti chnh, gii trnh v tnh hnh ti chnh ca doanh nghip v

77

kt qu sn xut kinh doanh ph hp vi cc nguyn tc v chun mc k ton (quc t hay quc
gia) hoc cc quy nh php l c lin quan.
Ph hp vi tnh cht thn trng v thc t ca kim ton. Cc cm t thng c dng
din t kin ca kim ton vin l trnh by hp l; Trung thc v hp l. t c trng
hp kim ton vin cho rng cc bo co ti chnh ca doanh nghip l tuyt i chnh xc.
Ngoi ra kin nhn xt ca kim ton cn c dng khc, tu thuc vo kt qu kim ton.
h, a im v thi gian lp bo co kim ton.
Bo co kim ton phi ghi r ngy thng nm kt thc ton b cng vic kim ton.
Phi ghi r a im (Tnh, Thnh ph) ca cng ty hoc chi nhnh cng ty kim ton pht
hnh bo co kim ton.
Ngy k bo co kim ton khng c ghi trc ngy Gim c n v k bo co ti
chnh, ch ghi cng ngy k bo co ti chnh nu trng hp bo co ti chnh c iu chnh
v lp li trong qu trnh kim ton.
i, Ch k v ng du.
Bo co kim ton phi k r tn ca kim ton vin ng k hnh ngh kim ton,
ng thi k r tn ca Gim c (hoc ngi c u quyn) ca cng ty (hoc chi nhnh cng
ty) chu trch nhim pht hnh bo co kim ton. Di mi ch k phi ghi r h v tn , s hiu
giy ng k hnh ngh kim ton. Trn ch k ca gim c v gia cc trang phi ng du v
du gip lai.
Trng hp c t hai cng ty kim ton cng thc hin mt cuc kim ton th th tc phi
c k gia hai gim c cc cng ty nh trn, kim ton vin khng phi k bo co kim ton.
4.3.2 Cc loi bo co kim ton
hnh thnh cc kin nhn xt ca kim ton vin trong bo co kim ton, cc kim
ton vin phi sot xt nh gi cc kt lun rt ra t cc bng chng thu thp c hnh
thnh cc kt lun ton din v cc kha cnh sau:
a, Cc bo co ti chnh lp ra c ph hp vi cc thng l, nguyn tc v chun mc k
ton hay khng.
b, Thng tin ti chnh c ph hp vi quy nh hin hnh v lut php hay khng.
c, Ton cnh cc thng tin ti chnh ca doanh nghip c nht qun vi cc hiu bit ca
kim ton vin v hot ng kinh doanh ca doanh nghip khng
d, Cc thng tin ti chnh c th hin tho ng mi vn trng yu v c m bo trung
thc hp l khng.
Bo co kim ton s th hin chi tit, r rng kin ca kim ton vin, v cc bo co
ti chnh ca doanh nghip.
Tu thuc kt qu tng cuc kim ton c th. C 4 loi bo co kim ton nh sau:
1, kin nhn xt hon ho (bo co chp nhn ton b).
kin chp nhn hon ho l loi kin a ra khi kim ton vin chp nhn ton b s
liu ca doanh nghip l trung thc v hp l. Mt kin nhn xt hon ho s ch r s ng

78

ca kim ton vin v mi kha cnh ti liu ca doanh nghip vi y 4 iu nu trn. Bo
co chp nhn ton b cn c lp trong trng hp s liu ban u doanh nghip a ra l
khng thch hp nhng sau chp nhn sa cha theo s liu ca kim ton vin.
Loi bo co chp nhn ton b l bo co tt nht i vi doanh nghip c kim ton
V d:
Cng ty kim ton XYZ
a ch, in thoi, fax:
S: .................................
BO CO KIM TON
V bo co ti chnh nm ... ca cng ty ABC
Knh gi: Hi ng qun tr v gim c cng ty ABC
Chng ti kim ton cc bo co ti chnh gm: Bng cn i k ton ngy 31/12/X, Bo
co kt qu kinh doanh, bo co lu chuyn tin t v thuyt minh bo co ti chnh nm ti chnh
kt thc ngy 31/12/X c lp ngy ... ca cng ty ABC t trang .... n trang ....
Vic lp v trnh by bo co ti chnh ny thuc trch nhim ca Gim c cng ty. Trch
nhim ca chng ti l a ra kin v cc bo co ny cn c trn kt qu kim ton ca chng
ti.
C s kin
Chng ti thc hin cng vic kim ton theo chun mc kim ton Vit Nam. Cc
chun mc ny yu cu cng vic kim ton lp k hoch v thc hin c s m bo hp l
rng cc bo co ti chnh khng cn cha ng cc sai st trng yu. Chng ti thc hin
kim tra theo phng php chn mu v p dng cc th nghim cn thit, cc bng chng xc
minh nhng thng tin trong bo co ti chnh; nh gi vic tun th cc chun mc v ch k
ton hin hnh (hoc c chp nhn), cc nguyn tc v phng php k ton c p dng, cc
c tnh v xt on quan trng ca gim c cng nh trnh by tng qut cc bo co ti chnh.
Chng ti cho rng cng vic kim ton ca chng ti a ra nhng c s hp l lm cn c
cho kin ca chng ti.
kin ca kim ton vin
Theo kin ca chng ti, bo co ti chnh phn nh trung thc v hp l trn cc kha
cnh trng yu tnh hnh ti chnh ca cng ty ABC ti ngy 31/12/X, ph hp vi chun mc v
ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan.

Cng ty kim ton XYZ
Gim c
(H v tn, ch k, ng du)
S ng k ngh: ...................
H ni, ngy ... thng ... nm ...
Kim ton vin
(H v tn, ch k)

S ng k ngh:......................
2, kin chp nhn tng phn (bo co kim ton chp nhn tng phn).

79

L loi kin nhn xt khi kim ton vin nhn thy khng chp nhn ton b c, v
cn nhiu im cha xc nhn c hoc khng ng vi doanh nghip. kin chp nhn tng
phn c hai dng l kin Tu thuc vo cc nguyn nhn dn n nhn xt khng hon ho
hoc kin ngoi tr nhng trng hp c bt ng vi qun l doanh nghip v tng b phn
ca bo co ti chnh.
- Trng hp nhn xt ngoi tr
Khi kim ton vin thy khng th ghi kin chp nhn ton b bo co ti chnh ca
doanh nghip c v c nhng bt ng vi nhng nh qun l doanh nghip v tng b phn
ca bo co ti chnh th kim ton vin ghi kin nhn xt di dng ngoi tr. Trong bo co
kim ton, kim ton vin phi gii thch r nhng im kim ton cha ng tnh, gi tr ca bo
co kim ton trong trng hp ny khng h b hn ch v ngi c s t nh gi yu t bt
ng nh hng nh th no n bo co ti chnh ca doanh nghip.
Cn lu khi phm vi kim ton b hn ch hoc s liu khng chc chn th khng s
dng kin nhn xt ngoi tr.
V d:
BO CO KIM TON
V bo co ti chnh nm ... ca cng ty VIC
Knh gi: Ban gim c v cc c ng cng ty VIC.
Chng ti kim ton cc bo co ti chnh gm: Bng cn i k ton ngy 31/12/X, Bo
co kt qu kinh doanh, bo co lu chuyn tin t v thuyt minh bo co ti chnh nm ti chnh
kt thc ngy 31/12/X c lp ngy ... ca cng ty VIC t trang .... n trang ....
Vic lp v trnh by bo co ti chnh ny thuc trch nhim ca Gim c cng ty. Trch
nhim ca chng ti l a ra kin v cc bo co ny cn c trn kt qu kim ton ca chng
ti.
C s kin
Chng ti thc hin cng vic kim ton theo cc chun mc kim ton Vit nam, chng
ti cho rng cng vic kim ton ca chng ti a ra nhng c s hp l lm cn c cho
kin ca chng ti
kin ca kim ton vin
Theo kin ca chng ti, khng c khon d phng no c lp ra cho s tin 2 triu
USD cn thiu bi mt cng ty b thanh l t cui nm. Nhn vin ph trch thanh l cho
bit l cc ch n cho vay khng c bo him coi nh s khng nhn c bt c s thanh ton
no.
Ngoi tr nhc im v vic khng lp ra khon d phng ni trn, theo kin ca chng
ti, th cc bo co ti chnh cho thy s trung thc v tnh hnh hot ng kinh doanh ca cng ty
vo ngy 31 thng 12 nm X v v kt qu li nhun cng vi cc thay i trong tnh trng ti
chnh ca cng ty cho nm va quyt ton. Cc bo co ti chnh trn c lp ra mt cch
ng n ph hp vi cc yu cu ca php lut.

80

Cng ty kim ton XYZ
Gim c
(H v tn, ch k, ng du)
S ng k ngh: ...................
H ni, ngy ... thng ... nm ...
Kim ton vin
(H v tn, ch k)

S ng k ngh:......................

- Trng hp nhn xt tu thuc vo.
Khi kim ton vin nhn thy khng th chp nhn ton b c v phm vi kim ton b
hn ch hoc s liu mp m khng chc chn nhng cha n mc kin t b th kim ton
vin din t kin tu thuc vo. Loi kin ny khng s dng khi c bt ng kin vi
qun l doanh nghip.
V d1
...
BO CO KIM TON
Knh gi: ...
Chng ti kim ton co bo co ti chnh t trang.... n trang.... theo ng cc tiu
chun kim ton ngoi tr phn vic kim ton ca chng ti b gii hn bi cc vn di y:
Mt chi nhnh ca cng ty khng thc hin kim k hng tn kho vo ngy 31 thng 12
nm 19... v khng c cc c s kim ton thit thc no khc chng ti p dng trong vic
xc nhn cc s lng. V vy, chng ti khng th xc nhn c vi s liu tn kho c nh
gi vo ngy 31 thng 12 nm 19... l 1 triu USD. S lng ny c xem nh l mt phn ca
tng s hng tn kho tr gi 4 triu USD trong bng tng kt ti sn.
Tu thuc vo vic iu chnh (nu thc hin kim k hng tn kho) th theo kin chng
ti cc bo co ti chnh cho thy s trung thc v tnh hnh hot ng kinh doanh ca cng ty vo
ngy 31 thng 12 nm 19... v v cc kt qu (li nhun) cng vi cc thay i trong tnh trng ti
chnh ca cng ty cho nm quyt ton. Cc bo co ti chnh trn c lp ra mt cch ng
n theo cc i hi php nh c lin quan.
V d 2
...
BO CO KIM TON
Knh gi: ...
Chng ti kim ton bo co ti chnh ca cng ty nh s t trang.... n trang..... theo
cc chun mc kim ton Australia.
Cng ty hin ang b kin v vi phm bn quyn sng ch, tin pht ln ti........USD. Cng
ty khng co v i nhn bi thng....USD. Gim c v cc c vn cho rng cng ty c th
thng kin. Nhng phn quyt cui cng ca Ton n vn cha c xc nh, cng ty khng
d phng cho vic tr n v iu ny s tc ng n bo co ti chnh.

81

Theo kin chng ti, tu thuc vo cc tc ng (nu c) nh hng n bo co ti chnh
v cc gii php cui cng ca ton n, cn ni chung bo co ti chnh ni trn c lp ra
mt cch ng n.
3, kin nhn xt t b.
Khi phm vi kim ton b gii hn nghim trng hay s liu ca doanh nghip mp m
(khng chc chn) mc ln khin cho kim ton vin khng th ghi kin nhn xt ca mnh
v ton b bo co ti chnh c th kim ton vin ghi kin t b. Cc phm vi kim ton
trong trng hp ny l khng th vt qu c hoc c th gii quyt c nhng khng chc
chn
Vi nhng bo co kim ton loi b kin t b th doanh nghip s c rt nhiu kh
khn trong cc mi quan h.
V d:
BO CO KIM TON
Knh gi: ...
Chng ti kim ton bo co ti chnh ca.... nh s t trang.... n trang.... theo chun
mc kim ton Australia, tr nhng m gii thch di y:
Gi tr hng trong kho c ghi trong bo co ti chnh l....USD l s du?c d ton theo
phng php s d bnh qun tnh theo ho n bn hng trong k. Cc bin php kim tra ca
kim ton pht hin cc bng chng, nhng khon mc kim tra ng lu trong vic tip
nhn mua hng v v bo qun kho hng trong k. Thc ra cui nm ti chnh trc, doanh
nghip khng t chc kim k kho hng v vo ngy kho s cui k ny cng vy. Cc ghi chp
k ton ca doanh nghip khng ph hp vi lut cho php p dng v khng ph hp vi cc
phng thc kim ton xc nh gi tr hng tn kho cui nm cng nh cc khon n ngi
bn.
Phm vi kim ton ca chng ti b hn nh trnh by trn y. V vy khng th ghi
nhn xt v bo co ti chnh ca doanh nghip trong k...
4, kin tri ngc
Cn c gi l kin bt ng. y l loi kin a ra khi c bt ng vi nh qun l
doanh nghip dng ln khin cho kim ton vin khng th ghi kin di dng ngoi tr.
Kim ton vin c th khng khng ng vi cc nh qun l doanh nghip v:
- Ch k ton doanh nghip ang p dng
- Phng php p dng ch k ton
- S trung thc v hp l ca cc s liu trong bo co ti chnh
- S ph hp ca bo co ti chnh vi cc yu cu php lut
Bo co kim ton trong trng hp ny cn ghi r thc cht ca s bt ng, ch ra cc
khon mc bt ng v c gng ti a xc nh c nh hng c th xy ra vi bo co ti
chnh v mt nh lng.
kin tri ngc khng c dng trong trng hp c s gii hn v phm vi kim ton
hoc s liu mp m.

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Lu : Tr bo co kim ton chp nhn ton b, cc trng hp khc, khi ghi kin
trong bo co kim ton, cc kim ton vin nht thit km theo gii trnh, cc nguyn nhn c
bn khin kim ton vin khng th ghi kin nhn xt hon ho. Cc thng tin ny c th lit
k ti mt vn bn ring mt cch thch hp nht l khi kim ton vin ghi kin nhn xt loi
t b.
V d:
BO CO KIM TON
Knh gi: ...
Chng ti kim ton bo co ti chnh ca....nh s t trang....n trang..... theo chun
mc kim ton Australia.
Km theo bo co ti chnh, doanh nghip cn c bn ph lc X gii trnh km bo co ti
chnh lp ra c nhiu sa i so vi .... (iu ca lut). Tuy nhin bn ph lc khng km
theo bn tm tt ch k ton Australia phn "Ch k ton xc nh p dng". Doanh nghip
thc hin mt ch k ton khng bnh thng.
Theo kin chng ti, vic trnh y ngha ca ch k ton trong bo co ti chnh
l rt cn thit v n nh gi ng n tnh hnh ti chnh cng nh kt qu hot ng kinh doanh
ca doanh nghip.
Theo kin chng ti, bo co ti chnh ca doanh nghip khng ph hp vi.....(dn ra
iu 1 lut no ). Tuy nhin v chu tc ng ca yu t cp trn y nn bn bo co ti
chnh ca doanh nghip khng c gi tr.
Nh vy, tr bo co kim ton chp nhn ton b, cn li cc trng hp khc, khi ghi
kin trong bo co kim ton, cc kim ton vin nht thit phi ghi km theo cc gii trnh, cc
nguyn nhn c bn khin kim ton vin ghi kin nhn xt.
4.3.3 Ngy ghi trn bo co kim ton, cc s kin sau ngy k bo co kim ton v sau
ngy pht hnh bo co ti chnh
Ngy thng trn bo co kim ton c tc dng thng bo cho ngi c tnh thi gian ca
s kin, hiu lc ca bo co ti chnh v cc s kin nghip v pht sinh tnh n ngy k bo
co kim ton.
a, Ngy ghi trong bo co kim ton.
Kim ton vin phi ghi ngy v k tn vo bo co kim ton khi kim ton vin hon tt
vic kim ton, ngha l khi thc thi cc phng php c lin quan n cc s kin xy ra tnh n
ngy lp bo co kim ton. Do trch nhim ca kim ton vin l bo co cc nhn xt ca mnh
v bo co ti chnh do doanh nghip lp ra, nn ngy ghi trong bo co ca kim ton khng th
sm hn ngy ghi trong bo co ti chnh ca doanh nghip c duyt.
Kim ton vin phi c bng chng chc chn khng nh rng bo co ti chnh ca
doanh nghip c ph chun.
Trc khi k bo co kim ton, kim ton vin cn thc thi cc bin php d kin
chng minh rng mi s kin xy ra cho n ngy k bo co kim ton c th c iu chnh
hoc c th hin trong bo co ti chnh c duyt. Cc bin php ny phi tin hnh
cho n ngy ghi bo co kim ton v bao gm cc bc sau:

83

- c bin bn ti i hi c ng, bin bn hp ban gim c, cc bin bn kim ton, bin
bn hp hi ng qun tr v thi k sau ngy lp bng tng kt ti sn v thm tra cc vn
tho lun ti i hi m bin bn cha ghi.
- c bo co ti chnh nh k gn nht cng nh cc vn bn cn thit khc ca doanh
nghip nh: Bo co thu chi, d ton lu chuyn tin t, cc bo co qun l lin quan v tin
hnh so snh cc thng tin trong cc vn bn ny
- Thm tra hoc nh gi cc phiu thm tra b phn t vn php l ca doanh nghip v
cc vn tranh chp trc .
- Xt sot li bin php ca cc nh qun l i vi cc s kin quan trng, hi li cc nh
qun l xem s kin ny th hin trong bo co ti chnh ca doanh nghip hay cha nh:
+ Cc khon mc hin c c xy dng trn c s s liu s b, tm tnh hay s cha xc
nh.?
+ Nhng iu cam kt v hp ng kinh t, cc k c tn dng c c thc hin khng?
bng cch vay mi hay bo lnh?
+ Doanh nghip c bn hoc d kin bn ti sn hoc mt b phn no ca doanh nghip
khng?
+ C pht hnh thm c phiu mi khng? c s so trn v t chc khng?
+ .v.v.
Nu xt thy c s kin xy ra sau ngy lp bng tng kt ti sn tnh n ngy k bo
co kim ton c th nh hng n vic k cc bo co ti kim ton th kim ton vin phi
kim tra xem cc hin tng c phn nh trong bo co ti chnh khng c kin thch hp
trong bo co kim ton
b, Cc s kin sau ngy k bo co kim ton nhng trc ngy pht hnh bo co ti
chnh.
Cc nh qun l doanh nghip phi c trch nhim thng bo cho kim ton vin bit cc
s kin xy ra t khi k bo co kim ton cho n khi pht hnh bo co ti chnh hng nm v
nhng s kin c kh nng nh hng n bo co ti chnh. kim ton vin khng chu trch
nhim v vic pht hin cc s kin ny.
Nu kim ton vin c thng bo v cc s kin ny th phi cn nhc xem doanh
nghip c nn sa li bo co ti chnh khng v cn tho lun vi nh qun l doanh nghip.
Trong trng hp doanh nghip sa cha li bo co ti chnh th kim ton vin phi
thc thi cc gii php cn thit v ghi li cc bo co kim ton trn c s cc bo co ti chnh
sa i v c duyt. Sau khi thc hin bin php ny kim ton vin ghi ngy trong bo co
kim ton khng sm hn ngy ph duyt bo co ti chnh sa i. ng thi, cc phng
php nhn dng cc s kin xy ra cn c ko di n ngy k bo co kim ton mi.
Nu kim ton vin cho l cn thit nhng cc nh qun l doanh nghip khng tin hnh
sa bo co ti chnh th hnh ng ca kim ton ph thuc vo vic kim ton vin a bo
co kim ton cho doanh nghip hay cha, nu cha a th lp li bo co kim ton theo hnh
thc chp nhn tng phn hoc kin tri ngc ... Nu bo co kim ton c chuyn
cho doanh nghip th kim ton vin thng bo vi lnh o cao nht ca doanh nghip rng kim

84

ton vin s c nhng hnh ng cn thit lm mt hiu lc ca bo co ny ph hp vi
quyn hn php l ca h cng nh kin khuyn co ca cc lut s.
c, Nhng s kin c pht hin sau ngy pht hnh bo co ti chnh.
Sau ngy bo co ti chnh c pht hnh, kim ton vin khng c bt c ngha v
thm tra tip tc no i vi cc bo co ti chnh ny. Tuy nhin, nu sau khi bo co ti chnh
pht hnh m kim ton vin pht hin nhng vn nghim trng m trc khi k bo co kim
ton cha pht hin ra th kim ton vin c th tho lun vi cc nh qun l doanh nghip.
Kim ton vin cn xem li cc bc cng vic m cc nh qun l lm thm tra
xem xt liu c khon mc no trong bo co ti chnh pht hnh trc v bo co kim
ton ca bo co ti chnh ny b thay th khng. Nu cc nh qun l doanh nghip sa i li
nhng khon mc trong bo co ti chnh th kim ton vin s thc thi mt s phng php
lp li bo co kim ton mi trn c s bo co ti chnh sa i v duyt li. Bo co kim
ton mi c lp vo ngy thng nm mi. Cc nguyn nhn dn n vic duyt li bo co ti
chnh phi c gii thch trong mt bn ghi ch ring. Bo co kim ton mi cng cn tham
kho cc bo co kim ton trc , nu kim ton vin b hn ch vi cc kim tra cc s kin
mi th phi gii thch nhng hn ch ny trong khi lp bo co kim ton mi.
Nu cc nh qun l doanh nghip khng sa cha li bo co ti chnh theo yu cu ca
kim ton vin th vic kim ton vin cn thng bo cho cc nh qun l cao nht ca doanh
nghip bit rng kim ton vin s c nhng hnh ng cn thit nhm v hiu ho bn bo co
kim ton m mnh pht hnh ph hp vi quyn hn php l ca kim ton vin v s khuyn
co ca t vn php l.
Tm tt ni dung:
vin cn nm bt l:
1. Trnh t c tnh khi qut cc bc cng vic kim ton: (3 bc: Lp k hoch, thc
hin kim ton, lp bo co kim ton)
2. Ni dung cng vic lp k hoch:
Nhng vn c bn cn t c khi lp k hoch kim ton:
+ t c nhng hiu bit v h thng kim ton, ch kim ton v cc quy ch kim
ton ni b ca khch hng
+ Xc nh tin cy d kin v kim sot ni b
+ Lp chng trnh v xc nh ni dung, thi gian v phm vi ca cc bin php kim
ton s c thc hin.
+ T chc phi hp cc bc cng vic.
Trc khi tin hnh kim ton trnh t giao dch gia hai bn (bn kim ton v
bn c kim ton) c thc hin nh sau: cng ty cung cp dch v kim ton nhn c yu
cu kim ton hoc giy mi kim ton v chp nhn lm kim ton, s chp nhn c khng
nh bng mt th hn kim ton hoc hai bn k hp ng kim ton.
Giai on lp k hoch kim ton gm cc cng vic:

85

- Lp k hoc chin lc
- Lp k hoch chi tit
- Son cc chng trnh kim ton
3. Thc hnh kim ton gm cc cng vic sau:
- Phn tch nh gi.
Trong cc ni dung trn th vic thc hin bc 1 (Nghin cu nh gi h thng k ton v
cc quy ch kim sot ni b) l ht sc quan trng v n nh hng rt nhiu n kin ca
kim ton vin khi a ra bo co kim ton.
4. Bo co kim ton:
+ Cc yu t c bn ca mt bo co kim ton
+ Cc loi bo co kim ton (cn c vo kt qu cuc kim ton v iu kin thc hin
cuc kim ton).
+ Nhng s kin xy ra sau khi kt thc cuc kim ton (mc nh hng ca cc s kin
ti bo co kim ton v hng gii quyt nhng vn trn).
Cu hi n tp:
1. Trnh t chung khi tin hnh mt cuc kim ton?
2. Trong bc lp k hoch th ni dung no l quan trng nht? ti sao?
3. Ni dung ca k hoch chin lc l g?
4. Ni dung ca k hoch chi tit l g?
5. Khi mun mi mt cng ty kim ton n kim ton cho cng ty mnh th cn phi lm
nhng cng vic g?
6. Vic chp nhn kim ton c ghi nhn bng vn bn g? Nhng yu t c bn ca vn
bn ny cn phi c l g?
7. Ni dung cng vic khi thc hin nh gi h thng kim sot ni b l g?
8. Ni dung cng vic khi thc hnh kim ton l g?
9. Cc yu t c bn ca mt bo co kim ton?
10. C nhng loi bo co kim ton no? Nu r nhng trng hp p dng tng loi bo
co kim ton?
11. Mt kin chp nhn tng phn c ngoi tr ca kim ton vin c a ra khi b gii
hn v phm vi kim ton cn c gii thch trn:
a. Thuyt minh bo co ti chnh
b. Bo co kim ton

86

c. C bo co kim ton v thuyt minh bo co ti chnh
d. C bo co k ton v bo co ti chnh
12. Mt cng ty khch hng trong nm thay i phng php k ton lm nh hng
trng yu ti mt s lng ln cc khon mc trn bo co ti chnh. Kim ton vin khi
nn:
a. a ra kin tri ngc v gii thch l do
b. a ra kin t chi v nu l do
c. a ra kin chp nhn tng phn (loi kin ngoi tr)
d. a ra kin chp nhn ton phn
13. Bo co kim ton l hnh thc biu hin trc tip ca:
a. Chc nng kim ton
b. Th hn kim ton
c. Kt lun kim ton
d. Cu a v b ng
14. Khi phm vi kim ton b gii hn nghim trng hay s liu ca doanh nghip mp m
(khng chc chn) mc ln, th kim ton vin nn a ra loi kin:
a. Chp nhn ton b
b. Loi tr (chp nhn tng phn)
c. T chi
d. Tri ngc

Ti liu tham kho:
1. Bi ging kim ton. Hc vin cng ngh Bu chnh vin thng- Chng 4: Trnh t kim
ton
154)
380)
4. Chun mc kim ton s 300- Lp k hoch kim ton Ban hnh km theo quyt nh s
143/2001/ Q- BTC
5. Chun mc kim ton s 400- nh gi ri ro v kim sot ni b Ban hnh km theo
6. Chun mc kim ton s 310 - Hiu bit v tnh hnh kinh doanh - Ban hnh km theo

87

7. Chun mc kim ton s 210: Hp ng kim ton- Ban hnh km theo quyt nh s
120/1999/ Q- BTC
8. Chun mc kim ton s 230: H s kim ton- Ban hnh km theo quyt nh s
120/1999/ Q- BTC
9. Chun mc kim ton s 700: Bo co kim ton v bo co ti chnh - Ban hnh km
theo quyt nh s 120/1999/ Q- BTC

88
Chng 5: T chc kim ton.

CHNG V: T CHC KIM TON

Trong ni dung ca nhng chng trc, chng ta tm hiu nhng vn nh: nhng
khi nim m kim ton thng s dng, phng php c s dng, trnh t tin hnh mt cuc
kim ton. Tuy nhin, cng vic vic kim ton cn phi c tin hnh song song vi hot ng
ca mt t chc, mt n v, do vy ni dung ca chng ny s cung cp cho hc vin nhng
vn ch yu sau:
- Nhng ni dung lin quan n kim ton vin: Yu cu i vi kim ton vin, nhng
mi quan h ca kim ton vin.
- Nhng m hnh t chc b my kim ton
5.1 KIM TON VIN
Cng vic kim ton c thc hin bi cc kim ton vin. Ngay t chng u nu r
cc khi nim v kim ton do lin on k ton quc t:"Kim ton l vic cc kim ton vin
c lp kim tra v trnh by cc kin ca mnh v cc bn bo co ti chnh". Kim ton vin
c coi l cc chuyn gia c lp c k nng nghip v kim ton. mt s nc gi kim ton
vin v k ton vin cng cng, k ton vin cng chng hoc l thm k vin. Theo IFAC th
kim ton vin phi l ngi c k nng v kh nng ngh nghip; Phi c chnh trc khch quan,
c lp v phi tn trng b mt. l nhng yu cu khng th thiu i vi mt kim ton vin.
5.1.1 Nhng yu cu i vi kim ton vin:
- K nng v kh nng ca kim ton vin
Vic thc hnh kim ton v lp bo co kim ton phi c tin hnh mt cch thn trng
theo yu cu ngh nghip v phi do nhng chuyn gia c o to tng xng c kinh nghim
v c trnh v kim ton thc hin.
Kim ton vin phi c nng lc v k nng c bit c y c v l thuyt v thc t
c th p ng c yu cu cng vic. iu t c thng qua vic kt hp gia qu trnh
o to ph thng vi cc hiu bit v nghip v t c thng qua vic kt hp gia qu trnh
o to ph thng vi cc hiu bit v nghip v dt c thng qua t nghin cu v cc chng
trnh o to chnh thc c kt thc bng cc k thi c cp chng ch, cng nh cc kinh
nghim thc tin c kim nghim ng n. Hn na kim ton vin phi tip tc nhn thc
c s pht trin v kim ton, kim ton qua cc vn bn chuyn ngnh thch hp do quc gia
v quc t cng b, cng nh cc quy nh c lin quan v cc yu cu ca php lut.
Kim ton vin c ngha v phi duy tr trnh nghip v ca mnh trong sut qu trnh
hnh ngh; kim ton vin ch lm nhng phn vic m bn thn hoc hng ca mnh trnh
nghip v hon thnh cng vic .
- o c ca kim ton vin

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Kim ton vin phi l ngi thng thn, trung thc v c lng tm ngh nghip, phi l
ngi trong sng cng minh v khng c php cho s nh kin thin lch ln t tnh khch
quan.
Kim ton vin phi c thi v t, khng b cc li ch vt cht chi phi v iu
khng ph hp vi tnh khch quan chnh trc.
Kim ton vin phi t iu chnh mnh cho ph hp vi uy tn ca ngnh ngh, uy tn ca
bn thn v ca hng phi t kim ch nhng c tnh c th ph hoi uy tn ngh nghip.
Kim ton vin phi c c tnh cn thn trong vic tin hnh kim ton v lp bo co
kim ton. VD: Kim ton vin khng c vi v quyt nh iu g. Lun phi nh gi cc
bng chng sn c mt cch cn thn.
- Tn trng b mt
Kim ton vin phi tn trng cc b mt ca nhng thng tin thu thp c trong qu
trnh kim ton, khng c l bt c mt thng tin kim ton no cho ngi th ba khi khng
c s u quyn c bit hoc trch nhim php l, trch nhim nghip v yu cu cng b.
- Tn trng php lut
Trong khi hot ng ngh nghip kim ton kim ton vin phi lun lun coi trng v chp
hnh ng cc ch th l, nguyn tc v lut php ca Nh nc v nhng nguyn tc chun
mc k ton v kim ton quc t.
Kim ton vin cng phi chu trch nhim trc php lut v hot ng ngh nghip ca
mnh v nhng nhn xt nh gi ca mnh trong bo co kim ton.
Mt khc hot ng ca kim ton vin c lp cng dc lut php cc nc cng nhn.
Cc kin nhn xt nh gi ca kim ton vin trong cc bo co kim ton cng c tha
nhn v c s php l.
5.1.2 Tnh c lp ca kim ton vin
Khi hnh ngh kim ton vin th hin tnh c lp ca mnh, khng c cho cc nh
hng ch quan hoc khch quan hoc s chi phi ca vt cht lm mt i tnh c lp ca mnh
i vi khch hng kim ton. Kim ton vin phi lun lun t ra c thi v t. c lp trong
khi tin hnh cng vic kim ton cng nh khi lp bo co kim ton. Bt c biu hin v li no
u khng ph hp vi phm cht c lp ca kim ton vin.
Nu c s hn ch v tnh c lp ca kim ton vin th kim ton vin phi tm cch t
loi b s hn ch ny, nu khng c th kim ton vin phi nu iu ny trong lc bo co
kim ton.
V d: nhn vin ca mt t chc th khng th lm kim ton vin c lp cho t chc
c.
Kim ton ton vin cng khng c c quyn li g v kinh t n v m kim ton
vin ang nhn lm kim ton.
Nhng quan h ring t, quan h gia nh cng nh hng n tnh c lp ca kim ton
vin.
5.1.3 Cc chun mc nghip v

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Kim ton vin phi tin hnh cng vic nghip v ca mnh theo nhng chun mc nghip
v chuyn ngnh ph hp vi cng vic .
T 1-1980 n 9-1990 Lin on k ton quc t ban hnh "Nhng nguyn tc ch o
kim ton quc t"(international auditing guidelines - IAG). NHng nguyn tc ny c 78 nc
thnh vin ca IFAC v mt s nc cha thnh vin ca IFAC chp nhn v coi l cc vn
bn php qui v kim ton ca nc mnh (Xem ph lc bn gii thiu tm tt 29 nguyn tc ch
o kim ton quc t).
nc ta quy ch v hot ng kim ton c lp Ban hnh theo Ngh nh s 07/CP ngy
29-1-1994 quy nh.
Cng dn Vit Nam c cng nhn l kim ton vin phi c y cc tiu chun sau
y:
- C l lch r rng phm cht, trung thc, lim khit, nm vng php lut v chnh sch ch
kinh t ti chnh, k ton thng k ca Nh nc, khng c tin n tin s.
- C bng tt nghip i hc hoc trung hc chuyn ngnh ti chnh k ton lm cng tc
k ton ti chnh t 5 nm tr ln (nu tt nghip i hc) hoc 10 nm tr ln (nu tt nghip
trung hc).
- qua k thi tuyn kim ton vin do hi ng thi tuyn cp Nh nc t chc v c
B Ti chnh cp chng ch.
- c cng nhn vo lm vic ti mt s t chc kim ton c lp hot ng hp php
Vit Nam v c ng k danh sch kim ton vin ti B Ti chnh.
Cng chc Nh nc ng chc khng c ng k hnh ngh kim ton trong t chc
kim ton c lp.
Cng dn nc ngoi mun hnh ngh kim ton Vit Nam phi cc iu kin:
- c php c tr hp php ti Vit Nam.
- C chng ch k ton vin do B Ti chnh Vit Nam cp hoc c chng ch kim ton
c cp bi mt t chc kim ton quc t m B Ti chnh Vit Nam tha nhn v phi nm
vng lut php kinh t, ti chnh, k ton v kim ton ca Vit Nam.
- dng k danh sch kim ton vin ti B Ti chnh.
Vic o to, bi dng kin thc chuyn mn, nghip v v thi tuyn kim ton vin theo
chng trnh v quy ch thng nht do B Ti chnh quy nh.
Chng ch kim ton vin c cp c gi tr trong thi hn 5 nm k t ngy cp. Ht thi
hn ngi c chng ch phi lm th tc i chng ch mi.
Kim ton vin c t chc kim ton hp php chp nhn vo lm vic theo s qun l
ca t chc ny phi ng k danh sch ti B ti chnh. Nu kim ton vin b ngh hoc chuyn
lm cng vic khc th t chc kim ton bo li B Ti chnh bit xo tn khi danh sch
kim ton vin.
Cng chc ang lm vic trong cc c quan hnh chnh Nh nc khng c ng k
trong danh sch kim ton vin chuyn nghip.

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Kim ton vin ch c thc hin dch v kim ton cho cc n v khch hng m
kim ton vin khng c quan h v mt kinh t v khng c quan h h hng thn thuc vi
ngi lnh o n v. Quy ch cng quy nh kim ton vin nc ta c thc hin cc dch
v kim ton sau y:
1. Kim tra tnh hp php hp l ca cc chng t ti liu s liu k ton, vic chp hnh
ch , th l k ton, ti chnh ca Nh nc.
2. Kim tra v xc nhn mc trung thc, hp l ca bo co quyt ton do cc n v k
ton lp ra.
3. Kim tra v xc nhn gi tr vn gp ca cc bn tham gia lin doanh ca cc c ng;
kim tra xc nhn tnh trung thc, chnh xc, y ca s liu k ton v bo co quyt ton ca
cc n v lin doanh gii th, st nhp, chia tc, c phn ho, ph sn v cc trng hp khc
theo quy nh ca Php lut.
4. Gim nh ti chnh k ton v cc dch v t vn v qun l ti chnh, k ton theo yu
cu ca khch hng.
Qu trnh thc hin kim ton, kim ton vin c trch nhim:
- Chp hnh nghim chnh cc nguyn tc kim ton quy nh, thc hin ng cc iu
khon ca hp ng kim ton; chu trch nhim trc php lut, trc t chc kim ton c lp
v trc khch hng v kt qu kim ton v kin nhn xt trong bo co kim ton.
- Trong qu trnh thc hin nhim v, kim ton vin khng c gy tr ngi hoc can
thip vo cng vic iu hnh ca n v ang kim ton m ch c nhn ph kim ton tho
thun trong hp ng kim ton.
- Kim ton vi phm quy ch, vi phm php lut c th b thu hi chng ch kim ton vin
v b x l theo php lut; nu gy thit hi vt cht cho khch hng th phi bi thng.
Quy ch cng quy nh kim ton vin c cc quyn hn:
- c lp v chuyn mn nghip v (tun theo php lut, chun mc v phng php
nghip v chuyn mn).
- Yu cu khch hng cung cp y , kp thi cc ti liu v k ton ti chnh v cc ti
liu khc c lin quan n ni dung kim ton.
- i chiu, xc minh cc thng tin kinh t c lin quan ti n v c kim ton trong
v ngoi n v (nu cn).
- Trong qu trnh kim ton, nu pht hin n v kim ton c hin tng vi phm php
lut, kim ton vin c quyn thong bo v kin ngh n v c bin php sa cha sai phm v
c quyn ghi kin ca mnh vo bo co kim ton.
- Khc t lm kim ton cho khch hng, nu xt thy khng iu kin hoc khng
kh nng kim ton.
Kim ton vin phi chu trch nhim hnh s trong cc trng hp:
- Xc nhn cc thng tin sai v cng ty.
- Khng bo co cho ngi c u quyn ca nc cng ho Php v cc hnh vi phm ti
ca cng ty.

92

- Hnh ngh khng c php.
- Vi phm nguyn tc b mt ngh nghip.
Trng hp do li hoc sai st ca kim ton vin dn n thit hi cho cng ty hoc
nhng ngi th ba, kim ton vin phi chu trch nhim hnh s.
c th chu trch nhim, kim ton vin bt buc phi mua bo him trch nhim dn s
ngh nghip.
5.2 CC MI QUAN H C BN CA KIM TON VIN
Trong qu trnh thc hin cng vic kim ton, kim ton vin c rt nhiu mi quan h
cng tc. hon thnh cng vic kim ton c cht lng v hiu qu. Kim ton vin phi bit
x l ng n cc mi quan h ny. Trong c cc mi quan h c bn gm c:
5.2.1. Quan h vi cc tr l
cc doanh nghip ln c khi lng cng vic kim ton nhiu, khi tin hnh cng vic
kim ton cn phi b tr t 2 ngi tr ln cng thc hin, th trong phi c mt ngi chu
trch nhim chnh, gi l kim ton vin chnh, nhng ngi khc gi l tr l, mc d c th h
cng l kim ton vin. Kim ton vin chnh l ngi chu trch nhim ton b v n cng mi
cng vic v kt qu ca kim ton. Cc tr l c kim ton vin v cc phn vic c giao v
phi hon thnh vi cht lng tt nht, ng thi gian quy nh. Kim ton vin phi ch dn chu
o cc tr l v cc cng vic c giao. Trong qu trnh thc hin kim ton, phi lun gim st
kim tra cht lng v tin cc phn vic phn cng cho tr l, phi thm nh nh gi
xem cc cng vic ca tr l c c hon ho khng. V nu s dng kt qu lm vic ca tr l
m dn n sai st nghim trng, th ngi chu trch nhim trc php lut v khch hng l
kim ton vin chnh, ch khng phi cc tr l. V vy, kim ton vin chnh c quyn la chn
tr l cho mnh v ton quyn phn cng cng vic cho tr l trong mt cuc kim ton. Cn tr
l c trch nhim phi gng sc hon thnh tt nht cng vic c giao gi tn nhim vi
kim ton vin chnh. Nht l nhng tr l cn ang l kim ton vin tp s th vn ny cng
c ngha quan trng.
5.2.2. Quan h vi cc chuyn gia
Chuyn gia l nhng c nhn hoc mt nhm ngi c k nng kin thc chuyn mn su
v kinh nghim ngh nghip, c hnh ngh hp php v cc lnh vc chuyn mn no ngoi
lnh vc k ton v kim ton.
c cn c chc chn cho nhn xt, nh gi ca mnh i vi bo co ti chnh ca
doanh nghip, trong nhng trng hp cn c hiu bit chuyn mn c bit, kim ton vin cn
c kin xc nh ca cc chuyn gia v chuyn mn . Th d cn thm nh gi cc tc phm
ngh thut, cc c, cc loi qu, nh gi tr lng khong sn, cc loi thit b k thut
cao.v.v.
Khi c nh s dng t liu ca chuyn gia lm bng chng kim ton th kim ton
vin cn phi c nhng hiu bit nht nh i vi chuyn gia v cc mt.
- Bng cp chuyn mn, kinh nghim v uy tn ngh nghip, giy php hnh ngh.
- Cc s vic in hnh chuyn gia thc hin hoc cc t liu ca chuyn gia x l.

93

- Mi quan h ca chuyn gia vi doanh nghip ang kim ton v tnh khch quan ca cc
kt lun do chuyn gia cung cp.
Khi lp k hoch kim ton, kim ton vin c nh s dng t liu ca chuyn gia th
cn phi tho lun k v truyn t cho chuyn gia cc phn vic m chuyn gia s lm.
Trong nhng iu kin nht nh, kim ton vin yu cu bng chng kim ton v cc
kin ca chuyn gia sau khi chuyn gia hon tt cng vic ca mnh. Th d: Khi kim ton
vin yu cu chuyn gia thng k cung cp cc thng tin c nhn nh ca chuyn gia v qu d
phng lng hu ca doanh nghip. Ti liu ny chuyn gia hon tt v v doanh nghip
xc nhn, kim ton vin phi khng nh rng ni dung kin ca chuyn gia l thch hp v
c bao gm trong kin m kim ton vin truyn t cho chuyn gia.
Kim ton vin phi cn nhc xem ngun t liu m cc chuyn gia s dng c thch hp
vi hon cnh c th khng. Cc th php xem xt l:
- Hi trc tip chuyn gia chuyn gia t khng nh xem ngun t liu c y , hp
php v ng tin cy khng.
- Kim tra li cc t liu m doanh nghip cung cp cho chuyn gia khng nh chc
chn nhng ti liu l xc ng.
Kim ton vin khng c nghip v chuyn mn nh chuyn gia, nn khng can thip qu
su vo cc quan nim v cc phng php ca chuyn gia. Tuy nhin kim ton vin phi hiu
c cc quan nim v cc phng php ny khng nh rng cc quan nim v cc phng
php l hp l, nht qun vi hiu bit ca kim ton vin v c th sn xut kinh doanh ca
doanh nghip cng nh kt qu ca cc th php kim ton thc thi.
Nu cc t liu ca chuyn gia khng chng minh c cc gii trnh c lin quan trong cc
thng tin ti chnh th kim ton vin phi khc phc bng cch tho lun trc tip vi chuyn gia
v cc nh qun l doanh nghip p dng cc th php b sung, k c c th tm chuyn gia
khc tr gip khc phc s cha nht qun ny.
Trng hp sau khi thc hin cc th php b sung vn i n kt lun:
+ T liu ca cc chuyn gia l thiu nht qun vi cc thng tin trong cc bo co ti chnh
hoc.
+ T liu ca cc chuyn gia khng c to c bng chng kim ton y v thch
hp.
+ Khi kim ton vin s lp bo co kim ton loi chp nhn tng phn, kin t b
hay kin tri ngc nhau sao cho thch hp vi thc t.
Khi lp bo co kim ton hoc chp nhn ton b, kim ton vin khng nn dn chng t
liu ca chuyn gia, v nh vy c th b hiu lm l kim ton vin d dt hoc c nh trch
nhim cho chuyn gia, nh th s khng c li cho kim ton vin.
Trng hp lp bo co chp nhn tng phn, kim ton vin c th vin dn t liu ca
chuyn gia gii thch cho l do khng hon ho ny. Nhng cn c s ng ca chuyn gia,
nu chuyn gia t chi m kim ton vin li cho l cn thit th c th xin kin cc c quan t
vn php l. Trong mi trng hp kin kt lun ca chuyn gia u phi ghi thnh vn bn v
lu trong h s kim ton.

94

5.2.3. Quan h vi cc kim ton vin khc
Khi mt doanh nghip ln (cng ty m) cn nhiu n v thnh vin, chi nhnh...(cc cng
ty con) th kim ton vin lm kim ton cng ty m c coi l kim ton vin chnh cn cc
kim ton vin kim ton cc cng ty con gi l cc kim ton vin khc.
D cc kim ton vin lm vic cc hng kim ton khc nhau, c quc tch khc nhau,
hoc cha h quen bit nhau nhng cng kim ton cho mt cng ty ln th cng phi tun th cc
mi quan h gia kim ton vin vi kim ton vin khc.
Kim ton vin chnh phi cn nhc mc trng yu ca cng ty con, nu ti chnh ca
cng ty con chim trn 10% doanh s li nhun ca ton cng ty th cn phi tnh tin cy ca
bo co kim ton cc cng ty con do cc kim ton vin khc kim ton.
Khi s dng t liu ca kim vin khc, kim ton vin thng thc hin cc vic.
- Thu thp thng tin v tn tui, bng cp, trnh nghip v, kinh nghim danh ting ca
kim ton vin khc.
- Thng bo cho kim ton vin khc v yu cu c lp c th p dng cho c cng ty m
v cng ty con v thu nhn kin chp nhn ca kim ton vin khc.
- Thng bo cho kim ton vin khc v vic s s dng t liu ca h vo cc cng vic v
bo co ca mnh v nhng vn khc c lin quan nh l: Nhng vic cn c bit ch , cc
phng php xc nh mi nghip v trong ni b cng ty, thi gian cn hon thnh cng vic
kim ton.
- Thng bo khi kim ton vin khc cc yu cu bo co kim ton, k ton c th p dng
v yu cu h cung cp li gii trnh v s ng thun km theo i vi cc yu cu ny.
- Yu cu cc kim ton vin khc thng bo cho mnh thi gian v chin lc kim ton
cng ty con, nhng ri ro, sai phm, gian ln c th c cng ty con.
- Khi cn thit, kim ton vin chnh c th yu cu kim ton vin khc kim tra, xc minh
mt t liu no hoc c th t mnh kim tra li.
Kim ton vin khc khi bit cc t liu ca mnh c kim ton vin chnh s dng, cng
phi c s hp tc chn ch vi kim ton vin chnh. Nh l: Thng bo cho kim ton vin
chnh cc vn cn c bit lu , cc kha cnh trong vic cn c thc hin nh yu cu,
cc pht hin ca mnh, nhng sai st gian ln, c kh nng phn ng dy truyn trong ton cng
ty.v.v.
Cc kim ton vin chnh phi thc hin cc bin php m bo cc t liu do kim ton
vin khc cung cp l ph hp vi mc ch s dng ca mnh. Phi dn chng bng cc ti liu
trong ghi chp kim ton ca mnh cc phn bo co ti chnh c s dng t liu ca kim ton
vin khc; ngha ca cc t liu ny so vi tng th bo co ti chnh ca doanh nghip, tn ca
kim ton vin cung cp t liu v mi kt lun c.
Kim ton vin chnh phi xem xt k lng bo co kim ton do cc kim ton vin khc
lp cng ty con v ch s dng khi c tin cy. Kim ton vin chnh hnh thnh kin ca
mnh bng cch da vo bo co kim ton ca mt vi cng ty con v phi xc nh r phn no
do cc kim ton vin khc kim ton.
5.2.4. Quan h vi khch hng

95

Quan h gia kim ton vin vi khch hng l mi quan h c bn nht xuyn sut cuc
kim ton trong .
Khch hng l ngi mi kim ton ngi c phc v ng thi li l ngi b kim tra
v i khi hc phi gii trnh hoc tr li nhng vn m h khng mun tr li.
Kim ton vin l ngi phc v nhng li l ngi c kim tra v c quyn xem xt
thm vn, k c cp cao nht ca doanh nghip. Ngay t lc nhn lm kim ton (c th hn kim
ton), kim ton vin phi lm r mi quan h .
Kim ton vin cn xc nh r vic kim ton doanh nghip s c thc hin theo cc
bn quy php quy hoc cc chun mc v k ton no. Yu cu cc doanh nghip phi chun b v
cung cp cc ti liu, vn bn, cc ghi chp c lin quan n cng vic ca k ton, nu doanh
nghip khng p ng y th k ton vin c quyn t chi kim ton. Khi c nhng iu
cha r rng, kim ton vin c quyn yu cu gim c doanh nghip phi c gii trnh, hoc
c thm vn nhng ngi c lin quan.
Trong qu trnh thc hnh kim ton nu doanh nghip khng p ng nhng yu cu hp
php ca kim ton vin, th d: yu cu kim tra kho hng hoc gim nh cht lng sn phm...
th kim ton vin c th lp bo co kim ton loi chp nhn tng phn hoc loi tri ngi, v
khng c c s kt lun.
Trch nhim v ngn nga v pht hin gian ln v sai st thuc v cc nh qun l doanh
nghip. Khi kim ton vin chng minh c rng thi hnh mi chc nng nghip v cn thit,
th kim ton vin c min trch, ngi chu trch nhim trc php lut v nhng hnh vi gian
ln, sai st l cc nh qun l doanh nghip. Nhng nu kim ton vin khng lm ht chc nng
ca mnh th s phi chu trch nhim trc php lut v s cu th khng hon thnh chc trch
ca mnh.
5.2.5. Quan h vi kim ton vin ni b
Kim ton vin ni b l ngi c trnh chuyn mn v k ton v kim ton, c gim
c doanh nghip giao nhim v sot xt mi hot ng nghip v ca b phn k ton v cc quy
nh kim ton ni b c hng lng ca doanh nghip.
Kim ton ni b l mt b phn ca doanh nghip nn khng th hon ton c lp vi
doanh nghip c. Kim ton vin ni b ch c trch nhim bo co vi cp lnh o cao nht
ca doanh nghip v khng chu s rng buc ca cc b phn nghip v khc. c bit kim
ton vin ni b thng l chnh xc, nhng quyn li ca kim ton vin ni b gn lin vi
doanh nghip nn tnh c lp ca n b hn ch.
Tuy nhin nu hot ng ca kim ton vin ni b c hiu qu v ng tin cy th li gip
ch rt nhiu cho cng vic ca kim ton vin c lp.
Kim ton vin c lp ch s dng cc t liu ca kim ton vin ni b cung cp sau khi
xc minh nh gi l c tin cy cn thit. Trch nhim ca kim ton vin c lp khng
c gim nh khi s dng t liu ca kim ton vin c lp, do khi s dng t liu ca
ngi khc kim ton vin vn phi chu lm trn trch nhim trc php lut v nhng t liu
.
5.2.6. Quan h vi ngi th ba

96

Ngi th ba l c nhn hoc n v c quan h n nhng thng tin ti chnh ca doanh
nghip ang kim ton, nhng khng phi l ngi ca doanh nghip hoc ngi ca hng kim
ton.
Trong qu trnh thc hnh kim ton, nhiu trng hp kim ton vin phi lin h trc tip
hoc xc nhn bng vn bn vi ngi th ba xc minh cc thng tin ti chnh ca doanh
nghip. V nhng bng chng thu nhn c t ngi th ba thng ng tin cy hn nhng bng
chng thu thp trong doanh nghip. Tuy nhin cng khng hon ton hoc tr trng hp ngi
th ba ng tnh vi doanh nghip cung cp thng tin sai. Do khi s dng nhng thng tin
hoc t liu ca ngi th ba kim ton vin cng cn c s kim tra nh gi tnh hp l v
tin cy ca nhng t liu . Khi ly kin xc nhn cua ngi th ba, kim ton vin cn ghi
thnh kin xc nhn cua ngi cung cp hoc c chng t gc chng mnh tin truy cu
trch nhim khi cn thit.
5.3 T CHC B MY KIM TON
5.3.1 T chc b my kim ton ni b
B my kim ton ni b l h thng t chc ca kim ton vin do n v t lp theo yu
cu qun tr ni b v thc hin n np k cng qun l.
t chc v qun l hot ng kim ton ni b trong b phn lnh o cao nht ca
n v phi c ra ngi ph trch vn ny. Theo yu cu mt u ban kim ton c lp ra
theo yu cu thng gm 3 thnh vin tr ln (i vi cc doanh nghip c quy m nh th
thng c mt ngi ph trch kim ton ni b) do hi ng qun tr ph trch. Trong mt s
trng hp cn thit, hi ng qun tr c th thu thm chuyn gia t vn cho u ban.
U ban kim ton va c trch nhim trong t chc hot ng kim ton ni b (ni kim)
va c trch nhim to lp mi quan h vi ch th kim ton ti chnh t bn ngoi (ngoi kim)
trong trng hp khng c hi ng qun tr, ch u t hoc ngi c u quyn ph trch s
ch o cng tc kim ton. Tt nhin u ban kim ton hoc ngi ph trch ch c chc nng t
chc, ch o cng vic kim ton. Ngi thc hin kim ton ni b l ngi kim ton vin
trong n v hoc chuyn gia t bn ngoi. T c th c hai m hnh c bn l hi ng hay
b phn kim ton ni b v gim nh vin k ton (hoc gim st vin nh nc) .
Hi ng hay b phn kim ton ni b l m hnh ph bin c bit l cc nc Bc M.
Thnh vin ca b phn ny l cc kim ton vin ni b, s lng v c cu cc thnh vin ph
thuc vo quy m ca n v, vo nhim v kim ton ni b c th trong tng thi k. Hi ng
c nhim v thc hin tt c cc cng vic do U ban kim ton giao cho k c vic xy dng v
hon thin quy ch kim ton ni b (nu c), t chc chc thc hin u n v c hiu lc quy
ch ban hnh v v cng vic t xut khc.
M hnh ny c u im v thch hp vi cc doanh nghip c quy m ln. Tuy nhin iu
kin tin quyt pht huy u vit ny l cht lng ca i ng kim ton vin ni b.
Gim nh vin k ton (hoc cc gim st vin nh nc) l m hnh ng dng ph bin
cc doanh nghip nh nc v cc doanh nghip c quy m nh. Trong trng hp ny ngi
thc hin cng vic kim ton c th l kim ton vin chuyn nghip hoc c bin ch trong
b my kim ton nh nc.

97

M hnh ny rt thch hp vi cc x nghip cng, cc doanh nghip quy m nh khng cn
bin ch kim ton vin ni b, n pht huy c th mnh ca cc chuyn gia gii, tuy nhin
trong trng hp ny chi ph kim ton c th cao do ph thu nhn vin kim ton. Tuy nhin
cng vic kim ton do mt s t chuyn gia c trnh cao m nhim nn cn ch trng yu t
m bo tnh khch quan, trung thc ca kim ton vin bng cc bin php b sung nh kim tra
cho, nh k thay i ni lm vic ca cc kim ton vin, tng cng trch nhim ca kim tra
bn ngoi...
Vit Nam hin nay vn kim ton ni b ang ngy c quan tm, cc i ng kim
ton vin ni b ang c xy dng, c bit trong qu trnh ci tin qun l doanh nghip nh
nc v c phn ho doanh nghip nh nc. Ngay c i vi cc doanh nghip quc doanh cng
phi tch bit chc nng kim ton ra khi chc nng t chc k ton ti chnh ca k ton
trng.
5.3.2 T chc b my kim ton c lp
B my kim ton c lp l t chc ca cc kim ton vin chuyn nghip kinh doanh dch
v kim ton kim ton v cc dch v khc c lin quan. L t chc kinh doanh, mi n v kim
ton c lp phi thc hin cc ngha v v c quyn li nh mt t chc kinh doanh khc. Hn
na, kinh doanh dch v kim ton l kinh doanh mt ngh chuyn su nn phi c kim ton vin
iu kin hnh ngh. Do , ch c nhng ngi c bng kim ton vin v iu kin hnh
ngh khc nhau mi c php t chc cc n v kinh doanh dch v ny. Thng thng cng
vi dch v kim ton, b my ny c th thc hin cc dch v khc c lin quan nh k ton,
thu t vn, ti chnh, tin hc... thc hin cc loi dch v ny, cc t chc kim ton c lp c
quan h vi khc hng t nguyn hoc bt buc.
B my kim ton c lp c 2 m hnh c bn l vn phng kim ton t v cng ty kim
ton (ln).
Vn phng kim ton t c hnh thnh bi mt hoc vi kim ton c lp (k ton vin
cng chng - CPA) kinh doanh dch v kim ton v cc dch v khc c lin quan. Tt nhin
cc vn phng ny c thnh lp theo cc qui nh chung cho cc vn phng t. ng thi,
ngi lp vn phng phi c bng kim ton vin c lp v c cc iu kin hnh ngh khc.
M hnh ny c pht trin rt ph bin cng ho Php (2.500) vn phng v cc nc Ty
u. Ngay M cng c ti 95% cng ty nh t 1-25 ngi, Trung Quc c ti 600 vn phng
kim ton nh (3-5 ngi).
Cc vn phng t (k c cng ty nh) c t chc theo phng thc trc tuyn v loi
hnh tp trung.
u vit c bn ca loi hnh ny l pht huy tnh nng ng cao ca b my kim ton, rt
thch ng vi nhu cu kim ton v t vn ca cc doanh nghip va v nh cng nh nhu cu i
l thu (thu nhp) cho Nh nc.
Tuy nhin, m hnh ny, cc phng ch thc hin gii hn cc dch v v sc cnh tranh
ca mi t chc kim ton cng hn ch. Bn cnh , s hp tc, t bi dng kinh nghim,
nghip v gia cc kim ton vin cng hn ch. Do , khi thnh lp vn phng, kim ton vin
c lp phi c nng lc kh ton din v c trnh chuyn mn vng. n khi s lng cc vn
phng v cng ty nh nhiu i hi phi tng cng hot ng ca hip hi kim ton vin c
lp.

98

Cng ty kim ton (qui m ln) l b my t chc kim ton c lp vi s lng ln cc
kim ton vin c lp, y l nhng cng ty c phm v hot ng rng.
Cc cng ty kim ton ny thc hin nhiu loi dch v trn a bn rng ln (c th hng
trm dch v c th). Do c t chc theo loi hnh phn tn v iu hnh theo chc nng
hoc kt hp. C th mi cng ty thng c nhiu vn phng b tr nhiu vng trong nc
(cng ty quc gia) hoc nhiu vn phng nhiu nc khc nhau(cng ty quc t). Cc cng ty
ny (c bit l cc cng ty kim ton quc t, tng vn phng c th hoc vn phng khu vc) c
th c quyn t ch nh mt cng ty con v c th c hch ton c lp. Mi vn phng ring
hoc vn phng khu vc cng kinh doanh nhiu loi dch v v c th c t chc thnh cc b
phn chc nng ring bit.
Do qui m ln, phn tn v c cu t chc phc tp nn cc cng ty ln i hi trnh t
chc, phi hp cao ca cc nh qun l, i hi kh nng chuyn mn cao v ton din ca kim
ton vin v lnh o cng ty, i hi u t ln c v chuyn gia kinh nghim v tin vn... Tuy
nhin, cng do vy m mi cng ty ny khi hnh thnh v tn ti, lun lun c tim nng ln,
ng hon tt nhiu loi dch v c qui m ln trong khong thi gian ngn v c sc cnh tranh
ln trn th trng.
Vit Nam hin nay c cc cng ty u t 100% vn nc ngoi nh: Erns Young.
KPMG, Peat Marwick, Price waterhouse, Arthur Andersen v hai cng ty lin doanh: Cng ty
VACO-DTTI (Deloitte Touche Toumatsu Tnternational) v cng ty Coopers v Lybrand - AISC
v mt s cng ty ca Vit Nam, v d: Cng ty kim ton Vit Nam (VACO), Cng ty t vn ti
chnh k ton v kim ton (AASC)
5.3.3 T chc b my kim ton Nh nc
B my kim ton Nh nc l h thng tp hp nhng vin chc Nh nc thc hin
chc nng kim ton ngn sch v ti sn cng.
Nh vy trong quan h vi h thng b my Nh nc, kim ton Nh nc l mt phn h
thc hin chc nng kim ton. Xt trong h thng kim ton ni chung, kim ton Nh nc li
l phn h thc hin chc nng ny vi mt i tng c th l ti sn Nh nc trong c ngn
sch Nh nc. Xt trong quan h vi kim ton vin Nh nc, kim ton Nh nc l mt h
thng tp hp cc kim ton vin ny theo mt trt t xc nh... Trong hng lot mi lin h
phc tp hnh thnh nhng m hnh t chc khc nhau tu theo phm vi ca cc mi lin
h.
Trc ht, trong quan h vi b my Nh nc, kim ton Nh nc c th c lp vi h
thng lp php v h thng hnh php hoc trc thuc mt pha hnh php hoc lp php (trc
thuc mt pha).
M hnh t chc c lp gia c quan kim ton Nh nc vi cc c quan lp php v
hnh php (Bng 5.1) c ng dng hu ht cc nc c nn kim ton pht trin, c Nh
nc php quyn c xy dng c nn np... Nh kim ton pht huy c y tnh c
lp trong vic thc hin cc chc nng ca mnh.
M hnh t chc c quan kim ton trc thuc c quan hnh php: Cng khng hon ton
ging nhau gia cc nc, chng hn : Trung Quc, kim ton Nh nc c t chc thnh c
quan hnh chnh nh mt b song c quyn kim ton cc b phn khc ca Chnh ph (k c B

99

Ti chnh) ; Vit Nam v Nht Bn, kim ton Nh nc c t chc nh mt c quan chuyn
mn bn cnh ni cc (Nht Bn) hoc Th tng Chnh ph (Vit Nam).

S 5.1

(Kim ton nh nc t chc c lp vi quc hi v chnh ph)

B my Nh nc
Kim ton
Nh nc
to n

Quc
hi
Chnh
ph
B
nhim
Ban hnh
lut
Duyt
Ngn sch
Gim st
cc ban ca quc hi
cc ban ca
c.ph
Lin h trong t chc
Quan h ch o
Quan h t hng kim ton
Quan h kim ton
M hnh ny gip Chnh ph iu hnh nhanh nhy qu trnh thc hin ngn sch cc cc
hot ng khc.
Kinh nghim mt s nc, c quan kim ton Nh nc li trc thuc v c quan lp php
(Quc hi), chng hn nh m hnh t chc kim ton Nh nc Canada

100

S 5.2: T chc kim ton Nh nc Canada

Ton quyn
Quc hi
To n ti
cao Canada
Th tng
To n Lin
bang Canada
Ton quyn
Quc hi
To n ti cao
Canada
Th tng
To n Lin bang
Canada
Ni cc
Thng
vin
H vin
Vn phng
Th tng

Vn phng
H c mt
Ban b th
Hi tho
Lin Chnh ph
Cc t chc,
Ban, Ngnh
Nh nc
Ch tch
Ban
Ngn qu
Cc
cng ty trong
cc ngnh
then cht
Cc B trng
C quan
kim ton
quc gia
U ban k
ton Nh
nc
Cc U ban,
trng ban

Vi m hnh ny, kim ton Nh nc tr gip c lc cho Nh nc khng ch vic
kim tra thc hin php lut m c trong vic son tho v xy dng cc sc lut c th.
Xt v lin h ni b, c quan kim ton Nh nc li c th lin h theo chiu dc (lin h
dc) v theo chiu ngang (lin h ngang).

101

Lin h ngang l mi lin h ni b trong c quan kim ton cng cp (trung ng hay khu
vc hoc a phng). Lin h ny c th trc tuyn hoc chc nng.
Trong lin h trc tuyn, tng kim ton trng (hoc ph tng kim ton trng c u
nhim) trc tip ch huy cc hot ng ca kim ton Nh nc. Chng hn, iu l t chc v
hot ng ca kim ton Nh nc (Vit Nam) qui nh : "C cu t chc b my gip tng kim
ton Nh nc thc hin nhim v c giao)
Tng t nh vy, l m hnh t chc ca hi ng kim ton Nht Bn, Singapore...
Lin h trc tuyn c u vit bo m lnh ca Tng kim ton trng c chuyn trc
tip n cc kim ton vin, bo m iu hnh nhanh, nhy, v thng tin ngc, kp thi. Tuy
nhin, m hnh ny ch thch hp trong iu kin qui m kim ton v s lng nhn vin kim
ton khng qu ln.
S 5.3: Cc mi lin h trong c quan kim ton quc gia AUSTRALIA

Ch tch
Ph Ch tch
Gim c cc b phn
kim ton
Cc b phn
kim ton
A B C ...
a b c ...
Ban hoch
nh chnh
sch
v pht
trin
Ban
qun l
tim lc
Ban
cng
ngh tin
hc
Ban h
tr qun
l
Trong lin h chc nng quyn iu hnh cng vic c phn cng thnh nhiu khi, mi
khi li chia thnh nhiu cp khc nhau. Ly m hnh t chc kim ton Australia lm v d
(Bng 5.3). M hnh ny thch hp vi b my Kim ton Nh nc c th khi qut trong 2
m hnh ch yu :
- M hnh I: C quan kim ton Nh nc Trung ng (quc gia) c mng li tt c cc
a phng. M hnh ny thch hp vi cc nc c qui m ln, cc a phng phn b rng v
phn tn, khi lng ti sn cng mi a phng ln v quan h phc tp. ng thi mi a
phng cng c khi lng cng sn, ti sn tng i ng u...Tnh hnh i hi phi c t
chc kim ton Nh nc ngay ti a phng.
- M hnh II : C quan kim ton Nh nc trung ng (quc gia) c mng li kim ton
tng khu vc. Nhng khu vc ny trc ht c khi lng nng sn ln v thng xa
trung tm nn i hi c th chc kim ton Nh nc ti thc a thc hin chc nng ca
kim ton Nh nc. M hnh ny thch ng vi nhng nc c qui m nh song a bn tng
i phn tn. mt s nc nh v tng i tp trung c th khng c lin h dc: cng c

102

trng hp, lin h dc ny l thc hin ngay trong lin h ngang bng cch b tr kim ton mt
vi khu vc no thnh mt b phn trong cc b phn chuyn mn. M hnh t chc kim ton
ca Nht Bn l mt v d cho trng hp ny: Trong 5 b phn ca Hi ng kim ton quc
gia, b phn th III va ph trch kim ton cc lnh vc giao thng, vn ti v xy dng, va ph
trch cc vng Hokkaido, va ph trch vn t cng.
Ngoi mi lin h trong b my, mi lin h gia vic thc hin cc chc nng kim ton
vi b my kim ton cng hnh thnh nhng m hnh t chc kim ton Nh nc khc nhau.
Trong vic thc hin chc nng xc minh, thng thng kim ton Nh nc ch thc hin xc
minh bng khai thc ti chnh v nghip v ca cc n v thuc khu vc cng cng. Cng vic
xc minh cc v vic c th l do khiu t hoc pht gic bt thng, thng thng do cc t chc
thanh tra m nhn. Tuy nhin, mt s nc c nhng cng vic thanh tra ny cng c thng
nht trong t chc kim ton Nh nc. Xu hng ho nhp 2 hot ng ny khng ch Ty u
m c chu nh Hn Quc chng hn.
Trong vic by t kin, thng l ph bin l cc c quan kim ton Nh nc ch thc
hin chc nng t vn k c kin ngh gii quyt thc trng ti chnh, php l, thm ch c khi
tho hoc tham gia xy dng lut php (Bc M v mt s nc khc khu vc Chu ). Tuy
nhin, m hnh To Thm K (Thm k vin) cc nc Ty u, kim ton Nh nc cn thc
hin c chc nng phn x ca to kim ton nhm hn gn xc minh vi x l cc vi phm pht
hin qua kim ton.
Nh vy, c quan kim ton Nh nc cha ng rt nhiu mi lin h v t chc tu thuc
vo c im ca i tng, ca phm vi, ca khch th kim ton, tu thuc vo c im t
chc b Nh nc v hng lot quan h khc bn trong v bn ngoi h thng kim ton.
Tm tt ni dung:
vin cn nm bt l:
1. Nhng vn lin quan n kim ton vin: khi nim,
+ Tiu chun ngh nghip ca kim ton vin
+ Tiu chun v nghip v
+ Nhng mi quan h c bn ca kim ton vin:
- Quan h vi cc tr l.
- Quan h vi cc chuyn gia
- Quan h vi cc kim ton vin khc
- Quan h vi khch hng
- Quan h vi cc kim ton vin ni b
- Quan h vi ngi th 3
2. Nhng vn v t chc b my kim ton (tu thuc vo ch th kim ton th hnh thc
t chc b my kim ton khc nhau).
+ T chc b my kim ton ni b

103

+ T chc b my kim ton c lp
+ T chc b my kim ton Nh nc
Cu hi n tp:
1. Ti sao kim ton vin phi tn trng b mt v nhng thng tin lin quan n khch hng
c kim ton?
2. Nhng chun mc nghip v kim ton vin phi tri qua l g?
3. Nhng mi quan h c bn ca kim ton vin?
4. Tnh c lp ca kim ton vin c th hin nh th no?
5. Nhng c im c bn ca t chc b my kim ton ni b?
6. Nhng c im c bn ca t chc b my kim ton c lp?
7. Nhng c im c bn ca t chc b my kim ton Nh nc?
8. Du hiu khc nhau c bn gia kim ton nh nc, kim ton c lp, kim ton ni b
l:
a. Phng php s dng kim ton
b. Phm vi hot ng v mc ch ca kim ton
c. Cc chun mc kim ton c p dng
d. Khng c s khc nhau
9. Lnh vc c trng nht ca Kim ton Nh nc l:
a. Kim ton tun th
b. Kim ton hot ng
c. Kim ton ti chnh
d. Lnh vc khc
Phn ti liu tham kho:
1. Bi ging kim ton. Hc vin cng ngh Bu chnh vin thng- Chng 5: T chc kim
ton
2. Kim ton. Jonh Dunn. Ngi dch V Trng Hng - Phn 1- Chng 2,3 (trang 31 n
109)
3. Thng t s 64/2004/ TT-BTC hng dn thc hin mt s iu ca ngh nh s
105/2004/N-CP v kim ton c lp
4. Chun mc kim ton s 610 - S dng t liu ca kim ton ni b- Ban hnh km theo
5. Chun mc kim ton s 620- S dng t liu ca chuyn gia- Ban hnh km theo quyt
nh s 03/2005/ Q- BTC
6. Kim ton ni b. PGS.TS ng Vn Thanh Chng 1: Phn 5 v 6 (trang 63 n 70)

104
Chng 6: T chc Kim ton ni b trong doanh nghip

105

CHNG VI: T CHC KIM TON NI B TRONG
DOANH NGHIP

m bo cho hot ng sn xut kinh doanh hiu qu v c kh nng kim sot cao, c
bit l trong lnh vc ti chnh k ton, cc doanh nghip nn t chc b my kim ton ni b.
Kim ton ni b l mt b phn nm trong h thng ca doanh nghip, tuy nhin b phn ny
lun gi mt mc c lp nht nh i vi hot ng ca doanh nghip. S c lp ny gip cho
kim ton ni b pht huy c nhng chc nng ca mnh. Nhn chung th kim ton ni b c
th tham gia kim ton cc lnh vc khc nhau nhng ch yu l lnh vc kim ton tun th v
kim ton hot ng.
Ni dung ca chng ny cung cp cho hc vin nhng vn ch yu sau:
- Nhng vn chung v kim ton ni b trong doanh nghip (ni dung, hnh thc, phng php
v trnh t kim ton)
- Nhng lnh vc ch yu kim ton ni b tham gia kim ton:
+ Kim ton tun th trong doanh nghip
+ Kim ton hot ng trong doanh nghip
+ Kim ton bo co ti chnh trong doanh nghip
6.1 NHNG VN CHUNG V KIM TON NI B
6.1.1 Bn cht ca kim ton ni b
6.1.1.1 S cn thit ca kim ton ni b
T nhng nm 60 hot ng kim ton ni b pht trin mnh trn th gii. T chc
quc t v kim ton ni b (I IA) lp thnh nm 1941 ti New York. T chc ny qui nh
bn cht, mc tiu v phm vi hot ng ca kim ton ni b. T chc kim ton ni b l thnh
vin ca IFAC v INTOSAI.
T quan im thun tu v k ton, nhm pht hin cc sai st v gian ln, kim ton ni b
dn dn m rng phm vi hot ng trn tt c cc lnh vc hot ng ca n v, hoc ca
doanh nghip v hng hot ng kim ton ni b vo vic ci thin v nng cao cht lng hot
ng, tng cng sc mnh cho c ch kim sot ni b. Trong doanh nghip, kim ton ni b l
b phn chu trch nhim xem xt li mt cch nh k cc bin php m Ban gim c v cc
nh qun l mi cp p dng qun l v kim sot doanh nghip. Chc nng ny c m
nhim bi mt b phn chu s iu hnh ca Ban gim c nhng hon ton c lp vi tt c
cc b phn khc. Cc mc tiu chnh ca kim ton ni b, trong khun kh xem xt nh k l
kim tra cc th tc c an ton v cc thng tin c trung thc tin cy hay khng, cc nghip v
c hp thc, t chc hot ng c hiu qu, c cu c r rng v thch hp hay khng.

106
T cho thy, kim ton ni b khng ch gii hn trong b phn k ton v ti chnh ca
doanh nghip. Do , xut hin khi nim kim ton hot ng, kim ton tun th cng vi
khi nim kim ton bo co ti chnh.
cc nc trn th gii, theo thng l kim ton ni b khng c quy nh bi php lut.
Hot ng kim ton, cng nh nhng nh chuyn mn trong lnh vc kim ton ni b u
khng phi tun th cc quy nh, tr nhng ngi l thnh vin ca mt t chc ngh nghip.
Ni mt cch khc, khng c quy nh bt mt Cng ty l Cng ty Nh nc hay t nhn phi c
kim ton ni b. Quy ch ca cc nh chuyn mn khng phi tun theo cc quy nh php lut.
V d nh khng bt buc phi c chng ch o to, thi tuyn Kim ton vin ni b, khng chu
trch nhim trc php l, nhng h phi tun th quy ch lm vic, ni quy c quan, tiu chun
ngh nghip nh bt k mt cng nhn vin no trong doanh nghip, trong n v m h ang lm
vic.
Trong trng hp kim ton vin ni b l thnh vin ca mt t chc ngh nghip (nh
Hip hi, hay Lin on cc chuyn gia k ton...), th h s phi tun th cc quy ch ngh
nghip i vi hot ng ca cc thnh vin trong t chc. Hn na, t chc kim ton ni b
xy dng mt mng li trn nhiu nc. Cc kim ton vin ni b c th l thnh ca t chc
kim ton vin ni b cp quc gia v theo kim ton vin s phi tun th nhng chun mc
v quy nh ca t chc ngh nghip. Vic tham gia vo cc t chc ngh nghip khng bt buc
i vi cc kim ton vin ni b.
Quyt nh thnh lp b phn kim ton ni b phi xut pht t s t nguyn, t yu cu
thc t ca Ban gim c. Cc mc tiu v chc nng ca kim ton ni b thay i tu theo yu
cu c th ca Ban gim c.
i tng phc v ca hot ng kim ton ni b gm:
- Ban gim c: "Khch hng c u tin ca kim ton vin"
- Cc b phn c kim ton vi cc yu cu thng l khc nhau, nhng kim ton s
khng c hiu qu nu thiu hoc khng c s hp tc ca ngi c kim ton.
6.1.1.2 Chc nng v nhim v ca kim ton ni b
a- Chc nng ca kim ton ni b:
Kim ton ni b c 4 chc nng: Kim tra, xc nhn, nh gi v tham mu t vn.
- Kim tra: Kim tra tnh tun th ca h thng qun l i vi cc chnh sch ch ca
nh nc, cc qui nh ca Tng cng ty v n v thnh vin.
- Xc nhn: Xc nhn tnh ng n, trung thc v hp l ca cc s liu, ti liu k ton,
cc bo co ti chnh, bo co khc ca Tng cng ty v n v thnh vin.
- nh gi: Trn c s kt qu kim ton, a ra nhng kt lun, nh gi vic tun th
php lut, chnh sch, ch , hiu qu hot ng ca Tng cng ty v n v thnh vin.
- Tham mu t vn: Tham mu t vn cho Hi ng Qun tr, Tng gim c, Gim c
cc n v thnh vin v nhng bin php nhm nng cao cht lng, hiu qu ca h thng qun
l kinh t, ti chnh, k thut v h thng kim sot ni b, khc phc nhng tn ti, yu km,
ngn nga nhng sai phm, lch lc trong qun l.

107
b- Nhim v ca kim ton ni b:
- Kim tra v nh gi tnh ph hp, tnh hiu lc v hiu qu ca h thng kim ton ni
b trong Tng cng ty v n v thnh vin.
- Kim tra v xc nhn cht lng, tin cy ca thng tin kinh t, ti chnh ca bo co ti
chnh, bo co k ton qun tr doanh nghip trc khi trnh k duyt .
- Kim tra v nh gi s tun th cc nguyn tc hot ng, qun l kinh doanh, c bit
s tun th lut php, chnh sch, ch ti chnh, k ton, chnh sch, ngh quyt, quyt nh ca
Hi ng qun tr, Tng gim c, Gim c cc n v thnh vin .
- Pht hin nhng s h, yu km, gian ln, trong qun l, trong bo v ti sn ca doanh
nghip; xut cc gii php nhm ci tin, hon thin h thng qun l, iu hnh kinh doanh
ca doanh nghip.
- Tham gia t vn v cng tc ti chnh, k ton, thng k, tham gia hng dn nghip v
ti chnh, k ton, kim ton.
6.1.1.3. Cc hnh thc kim ton ni b
1/ Kim ton ton din v kim ton c bit:
Kim ton ton din nhm vo ton b hot ng kinh doanh, hot ng k ton vi mc
ch xem xt s chnh xc ca ti liu, s liu k ton, ng thi tm hiu xem cc ti liu ny
phn nh trung thc tnh hnh hot ng ca doanh nghip cha.
Tri li, kim ton c bit (hay cn gi l kim ton chuyn ) tp trung vo s nghip v
nht nh, v d nh kim ton ngn qu, kim ton hot ng bn hng, kim ton chi ph, li
nhun...
Tuy nhin, phn bit gia hai loi kim ton ny cng khng n gin, v i khi mt cuc
kim ton c bit ch nhm vo mt vn nh xc nh xem cng ty c chia li ng quy nh
khng, cng i hi phi thc hin mt cuc kim ton hu nh ton din mi c yu t xc
nh.
2/ Kim ton thng xuyn v kim ton nh k:
Kim ton thng xuyn l thc hin cc vic thm tra, xem xt lin tc, hng tun, hng
thng, trong sut nm. Hnh thc ny t ra kh hu hiu v c th gip cho vic pht hin mau
chng, kp thi cc sai st, nh hn ch ngn chn c cc tc hi. Nh c thc hin
thng xuyn, cc cuc kim ton ny c tc dng ngn chn, phng nga rt hiu qu.
Tri li, kim ton nh k ch nhm theo di tnh hnh qua cc bo co ti chnh k ton
hng thng, hng qu hoc c nm nghin cu nh gi bng Cn i k ton gia nm hoc cui
nm, a ra nhng nhn xt, kt lun, nh gi v cng vic kinh doanh ca doanh nghip.
Do khong cch v thi gian kim ton cch nhau kh xa, nn nhiu khi khng mang li kt
qu mong mun v cc sai tri, tiu cc (nu c) gy ra nhng hu qu kh c th khc phc.
3/ Kim ton phng nga (tin kim) v kim ton sau hot ng (hu kim):
Kim ton phng nga (tin kim) l loi hnh kim ton bao gm nhng bin php phng
nga c p dng trc hoc ngay sau khi mt nghip v k ton pht sinh, nhm bo m cho

108
b my k ton hot ng chun xc v hp thc, loi tr cc sai phm trc hoc ngay khi chng
xut hin.
Tri li, trong trng hp kim ton sau hot ng (hu kim), cc cng vic k ton
c thc hin xong mt thi gian kh lu, cc nghip v k ton c ghi vo s k ton v
tng hp ln bo co ti chnh. Trong trng hp ny, cuc kim ton ch nhm xem xt, kho st
xc nh xem cc s k ton c trung thc, chnh xc khng, ng thi pht gic cc vi phm,
gian ln (nu c).
V tnh cht tri ngc nhau nn k thut kim ton gia tin kim v hu kim cng khc
nhau.
6.1.2. i tng ca kim ton ni b
i tng kim ton: cc sai lm v gian ln:
i tng ca cng tc kim ton l xem xt nh gi s nh gi hp thc ca cc s liu,
ti liu k ton. c th t n mc ch ny, cng vic phi lm l xc nh cc s k ton,
cc s liu k ton c kim tra khng cha ng mt sai lm hoc gian ln no.
Do c th ni i tng ca kim ton l loi tr cc sai lm v gian ln.
Sai lm v gian ln l cc khim khuyt, cc vi phm i vi cc nguyn tc v lut l k
ton c quy nh. S khc bit gia sai lm v gian ln nm trong yu t . Sai lm l s
vi phm do bt cn, v hay km ci m ngi thc hin hon ton khng c. Tri li, gian ln l
mt s vi phm c tnh m ngi thc hin c phm php r rt: V d: Hch ton vic mua
sm mt t vo mt ti khon loi 6 (chi ph) th c th coi l sai lm do trnh non km v k
ton vi mt k ton vin tp s, nhng khng th coi l sai lm m phi coi l gian ln i vi
mt k ton trng, c trnh i hc, giu kinh nghim cng tc.
Trn thc t, ngi kim ton vin nhiu khi kh phn bit xem s vi phm no l sai lm
v s vi phm no l gian ln. Xc nh mt trng hp vi phm l c hay khng c
khng hon ton n gin. Tuy nhin, cc kim ton vin c th vn dng mt s kinh nghim ch
dn sau:
- Ngoi tr mt s trng hp c bit, mi sai phm t ra qu s ng, vng v, u tr, phi
c coi nh l gian ln v khng th chp nhn mt k ton vin khng hiu bit nhng nguyn
tc, lut l s ng v k ton dn n sai phm.
- Trng hp mt k ton vin bit c s sai lm, thay v iu chnh cho hp l li tm
cch "nhn chm" sai lm bng cc th on nh dng s i ng gi mo b tr, kho lp sai
st, th trng hp ny phi c coi nh c gian ln ch khng phi sai lm.
- Trng hp mt s sai lm c th nh c thc hin thng xuyn, lp i, lp li nhiu
ln th coi vic ny c gian ln. V l, mt ngi k ton vin tt khng th c nhng thiu
thn trng lin tip.
- Tri li, i vi trng hp sai lm ch xy ra mt cch him hoi hoc do trng hp hch
ton c bit, t ph bin, hoc khng to mt li lc no cho ngi k ton th c th ngh rng
y l mt sai lm thc s ch khng phi l gian ln.
6.1.3 Trnh t cng vic kim ton ni b

109
6.1.3.1 Lp k hoch v la chn phng php kim ton
- Tp hp nhng hiu bit v tnh hnh hot ng sn xut kinh doanh, h thng qun l ti
chnh, k ton v h thng kim sot ni b ca n v c kim ton.
- Xc nh mc tin cy i vi h thng kim sot ni b ca n v c kim ton.
- Lp chng trnh k hoch, xc nh mc tiu, ni dung, phm vi v thi gian tin hnh
kim ton ni b.
- T chc lc lng kim ton: C th kt hp gia kim ton vin ni b Tng cng ty
vi kim ton vin ni b n v thnh vin, c th huy ng cc chuyn gia cc lnh vc
chuyn mn lin quan trong v ngoi Tng cng ty, c th kt hp vi cc t chc kim ton c
lp.
6.1.3.2 Cng tc chun b kim ton
- Nghin cu cc vn bn, ti liu lin quan n tnh hnh hot ng kinh doanh ca doanh
nghip, nhim v k hoch v cc iu kin, bin php, cc chnh sch, quy nh ca doanh
nghip trong k kinh doanh s kim ton. S b nh gi nhng thay i v iu kin v mi
trng hot ng kinh doanh nh hng n cc mt hot ng ca doanh nghip.
- Tm hiu chnh sch, quy nh mi v cc ch trng, bin php pht sinh trong k ton,
kim ton.
- Xem xt cc bo co, ti liu, h s kim ton trc (nu c), k c cc ti liu bn
ngoi doanh nghip c lin quan n cuc kim ton; tm tt thng tin cn phi kim tra trong
qu trnh kim ton sp ti, thu thp v chun b cc mu, cc chng trnh, cc ch dn cho cuc
kim ton s c tin hnh.
6.1.3.3 Thc hin kim ton
- Trong qu trnh kim ton, kim ton vin ni b phi xem xt, thu thp v nh gi
cc bng chng cn thit c lin quan, k c cc chng c bn ngoi doanh nghip...
- Xem xt, nh gi vic thc hin cc chnh sch, quy nh, ni qui, qui ch, ngh quyt do
Tng cng ty hoc n v thnh vin ban hnh v thc hin trong thc t hot ng ca Tng
cng ty hoc n v thnh vin .
- nh gi kh nng sai st, nhm ln, gian ln i vi tng loi nghip v, tng hot ng
kinh t. nh gi tnh trng yu v ri ro ca cc nghip v pht sinh trong ni b doanh nghip.
- Thc hin phn tch, kho st cc khon mc chnh, kho st b sung cc chi tit, xem xt
cc s kin tip sau, nh gi kt qu cuc kim ton.
- Cc bc tin hnh thc hin cuc kim ton phi theo ng quy trnh ca mt cuc kim
ton v cc bc tin hnh kim ton phi c ghi nhn trn ti liu, h s kim ton.
6.1.3.4. Kt thc cuc kim ton
a- Khi kt thc kim ton:
Kim ton vin ni b phi lp bo co kim ton.

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Bo co kim ton phi trnh by y cc ni dung v kt qu kim ton theo mc tiu,
yu cu ra cho tng cuc kim ton, xc nhn tnh y , hp l ca bo co ti chnh, bo
co k ton qun tr hng nm trc khi trnh k duyt, xut cc kin ngh v bin php x l
cc sai st, gian ln, cc vi phm, nu cc gii php cn thit nng cao cht lng v hiu qu
qun l kinh doanh ca Tng cng ty hoc n v thnh vin.
Bo co kim ton ni b do ban kim ton Tng cng ty c gi Hi ng qun tr, Tng
Gim c Tng cng ty, Gim c n v c kim ton. Bo co kim ton ni b do kim ton
n v thnh vin thc hin c gi Gim c n v thnh vin. Vic lu hnh v cng b bo
co kim ton ni b tu theo tnh cht kim ton v do Ch tch Hi ng qun tr, Tng Gim
c, Gim c n v thnh vin quyt nh. Ring bo co kim ton bo co ti chnh, bo co
k ton qun tr ca n v thnh vin phi nh km bo co ti chnh trc khi cng b v gi
v Tng cng ty (Ban Kim ton ni b) thc hin kim ton bo co ti chnh hp nht ca
Tng cng ty. Bo co kim ton bo co ti chnh ca Tng cng ty phi nh km bo co ti
chnh trc khi lu hnh.
b- Phc tra kt qu kim ton:
L cng vic tip sau cuc kim ton nhm kim tra li vic trin khai thc hin nhng kin
ngh, nhng ngh x l v nhng gii php nu trong bo co kim ton cc b phn qun
l, iu hnh kinh doanh trong doanh nghip.
c- Lu tr h s kim ton:
H s kim ton gm k hoch, quyt nh kim ton, cc giy t, ti liu trong cuc kim
ton, bn lu bo co kim ton v cc ti liu lin quan. H s kim ton phi c lu tr y
, khoa hc theo qui ch bo mt ca Tng cng ty.
6.2. KIM TON VIN NI B
6.2.1 Khi nim kim ton vin ni b
Cng vic kim ton c thc hin bi cc kim ton vin. "Kim ton l vic cc kim
ton vin kim tra v trnh by kin ca mnh v cc bn bo co ti chnh". Kim ton vin l
cc chuyn gia k ton c k nng nghip v kim ton. mt s nc gi kim ton vin l k
ton vin c chng ch hnh ngh, k ton vin cng chng hoc l thm k vin. Theo IFAC -
Lin on quc t cc nh k ton th kim ton vin phi l ngi c k nng v kh nng ngh
nghip, phi chnh trc, khch quan, c lp v phi tn trng b mt. l nhng yu cu khng
th thiu i vi mt kim ton vin.
6.2.2 Tiu chun kim ton vin ni b
Theo qui nh hin hnh, ngi c b nhim hoc c giao nhim v lm kim ton
vin ni b cc doanh nghip nh nc phi c tiu chun sau:
Mt l: C phm cht trung thc, khch quan, cha c tin n v cha b k lut t mc
cnh co tr ln do sai phm trong qun l kinh t, ti chnh, k ton.
Hai l: tt nghip chuyn ngnh kinh t ti chnh, k ton, hoc qun tr kinh doanh.
Ba l: cng tc thc t trong lnh vc qun l ti chnh, k ton t 5 nm tr ln, trong
c t nht 3 nm lm vic ti doanh nghip ni c giao nhim v kim ton vin.

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Bn l: qua hun luyn nghip v v nghip v kim ton, kim ton ni b theo ni
dung chng trnh thng nht ca B Ti chnh v c cp chng ch.
Ban gim c c quyn nh gi v la chn kim ton vin ni b cho doanh nghip.
Kim ton vin phi lun xem xt cng vic ca mnh nh mt s tr gip i vi ngi
c kim ton hn l s ph phn, ch trch.
6.2.3 B nhim, bi nhim chc danh kim ton vin ni b
Kim ton vin ni b do Tng Gim c, Gim c trc tip b nhim v bi nhim. Kim
ton vin ni b b bi nhim do vi phm k lut khng c b nhim li.
Kim ton vin tuyt i khng c m ng trch nhim iu hnh, hay qun l kinh
doanh doanh nghip.
6.2.4 Trch nhim ca kim ton vin ni b
- Kim ton vin ni b thc hin nhim v theo k hoch kim ton c Tng gim
c, Gim c ph duyt v chu trch nhim trc (Tng) Gim c v cht lng, v tnh trung
thc, hp l ca bo co kim ton v v nhng thng tin ti chnh, k ton c kim ton.
- Trong qu trnh thc hin cng vic, kim ton vin ni b phi tun th lut php, tun
th cc nguyn tc v chun mc ngh nghip v kim ton, cc chnh sch, ch hin hnh ca
Nh nc.
- Kim ton vin phi khch quan, cao tnh c lp trong hot ng kim ton. Khng
ngng nng cao nng lc chuyn mn, cp nht kin thc, gi gn o c ngh nghip.
- Tun th nguyn tc bo mt cc s liu, ti liu, c kim ton (loi tr cc trng
hp c yu cu ca to n, hoc cc ngha v lin quan n tiu chun nghip v).
6.2.5 Quyn hn ca kim ton vin ni b
- c c lp v chuyn mn nghip v. Khng b chi phi, hoc can thip khi thc hin
hot ng kim ton v trnh by kin trong bo co kim ton.
- C quyn yu cu cc b phn, c nhn c kim ton v b phn c lin quan cung cp
thng tin, ti liu phc v cho cng tc kim ton.
- c k xc nhn trn bo co kim ton ni b do c nhn tin hnh, hoc chu trch
nhim thc hin theo nhim v kim ton c giao.
- Nu cc kin xut, cc gii php, kin ngh, cc kin t vn cho vic ci tin, hon
thin cng tc qun l, iu hnh hot ng sn xut, kinh doanh; ngn nga cc sai st gian ln,
cc vic lm sai tri trong doanh nghip...
- c bo lu kin trnh by trong bo co kim ton ni b, c quyn ngh c
quan chc nng ca Nh nc xem xt li quyt nh ca (Tng) Gim c v bi nhim kim
ton vin.
6.2.6 V tr ca kim ton vin ni b trong doanh nghip
B phn kim ton ni b phi trc thuc vo Ban gim c v hai l do ch yu:
- Bo m c tnh c lp, khch quan;

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- C th thu nhn khng gii hn cc thng tin ca n v.
m bo cho s c lp ca hot ng kim ton ni b, b phn kim ton ni b nn
v cn s ch o trc tip ca Ban gim c. Ti thiu, kim ton vin nht thit phi l mt
ngi hon ton c lp, vi nhng ngi chu trch nhim trc tip v hot ng c kim
ton. gi c tnh c lp, kim ton vin khng c tham gia vo bt k hot ng no
khc ca doanh nghip. Tt c cc tnh hung trong tnh c lp ca kim ton vin khng
c m bo u phi trnh, chng hn mt ngi no c th gy p lc lm nh hng n
kt qu kim ton.
Trong phm vi trch nhim ca mnh, Kim ton ni b tr gip Ban gim c kim sot
hot ng ca n v. Ban gim c phi c thng bo nhanh chng mt cch ng n tt c
cc vn . Do vy, kim ton ni b phi c thu thp khng gii hn cc thng tin ca n v.
B phn kim ton ni b phi tr li cc cu hi ca Ban Gim c, ch khng phi l cho
cc c ng hay cho thnh vin ca Hi ng qun tr.
6.2.7 Lin h gia kim ton vin ni b v Ban gim c
Cn phi t chc cc cuc hp thng k (hng thng, hoc nhiu hn tu theo quy m ca
cng ty hay cc im yu ca n) gia Ban gim c v ngi ph trch b phn kim ton ni
b. Mc ch ca cuc hp ny l:
- Trao i v k hoch kim ton v nhng cng vic kim ton ang thc hin.
Kim ton vin ni b lp k hoch kim ton. K hoch ny, c Ban gim c thng
qua trn nhng nt ln. T chng trnh ny v nhng nhn xt ca Ban gim c, kim ton vin
lp k hoch cho nm v cho qu. Trong cuc hp, k hoch c th c thng qua hoc s c
b sung, sa i. Kim ton vin s trnh by mt ti liu tng kt r rng v vic k hoch kim
ton c thng qua.
- Trao i v kt qu ca cc cuc kim ton lm cng nh tt c cc hot ng lin
quan n kim ton.
Nhng ngi thng c mt trong bui trnh by v bo co kim ton gm:
+ i din ca gim c;
+ i din ca cc b phn hot ng kinh doanh l i tng ca kim ton;
+ Kim ton vin ni b;
+ Tt c nhng ngi khc c mi n do nhng vn ring.
Kt thc cuc hp, kim ton vin phi lp mt bin bn, trong t nht phi nu ln cc
kt lun cng nh cc quyt nh v bo co kim ton hon thnh.
6.3 KIM TON TUN TH TRONG DOANH NGHIP
6.3.1 Bn cht ca kim ton tun th
6.3.1.1 Khi nim v bn cht ca kim ton tun th
Kim ton tun th l vic kim ton vin xem xt, nh gi s tun th ca th tc, cc
nguyn tc, cc quy nh php l ca Nh nc v ca cc c quan c thm quyn ti n v.

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Nh vy, khi nim ny c hiu trc ht l vic kim ton vin ni b thc hin kim
tra i vi cc n v trong doanh nghip ca mnh xem c tun th hay khng? tun th nh th
no cc quy nh php lut v qun l kinh t ca Nh nc
Vic kim ton tun th khng ch gii hn vic xem xt, kim tra vic tun th cc quy
nh mang tnh cht bt buc, m xem xt, kim tra c nhng quy nh mang tnh cht quyn li,
quyn hn m cc vn bn php l ca Nh nc quy nh cho doanh nghip.
Ngoi ra, kim ton vin ni b doanh nghip cn phi kim tra tnh tun th cc quy nh
mang tnh ni b doanh nghip. y l nhng quy nh rt quan trng, nhm c th ho nhng
quy nh ca Nh nc vo iu kin c th ca cc doanh nghip. Lnh o doanh nghip khng
c quy nh tri v quy nh vt ra ngoi hnh lang php l chung ca Nh nc. Vn quan
trng l c th ho sao cho ph hp vi c im ca doanh nghip mnh: Cn c vo loi hnh
doanh nghip (Cng nghip, thng mi, giao thng, du lch...) vn dng nhng quy nh
chung ca Nh nc vo loi hnh doanh nghip ca mnh sao cho ph hp.
6.3.1.2 Mc ch ca kim ton tun th
Mc ch chung ca kim ton tun th l nhm m bo gi vng k cng, nn np trong
cng tc qun l kinh t - ti chnh ca n v v v vy kim ton tun th bt buc phi t c
3 mc ch c th theo th t sau:
- Mc ch th nht ca kim ton tun th l thng qua kim ton tun th nhm mang li
nhng tc dng thit thc: Ngn chn nhng vi phm ca tp th hay c nhn. y l mc ch
mang tnh tch cc, ng ngha ca vic kim tra tnh tun th. Mc ch ny th hin ra l thng
qua vic kim ton tun th gip n v, tp th, c nhn ngn nga v hn ch c nhng
hnh vi vi phm php lut.
- Mc ch th hai nhm t c mt mc cao hn: Trong cc trng hp vic ngn
nga, hn ch khng c, c nhng n v, tp th, c nhn vi phm th bt buc va phi ng
thi tin hnh xem xt vic tun th cc quy nh php lut, va phi tin hnh cc cng vic x
l vi phm. C ngha l qua vic kim ton tun th pht hin ra nhng trng hp vi phm v
quy c trch nhim ( xc nh r c nguyn nhn), ch khng phi do khng hiu m
vn dng sai.
- Mc ch th ba l thng qua kim ton tun th pht hin vi phm v xut bin
php x l nhng trng hp vi phm nghim trng. thc hin c mc ch ny, trong cc
trng hp vi phm nghim trng, lnh o doanh nghip c trch nhim phi cng khai nhng vi
phm ny, khng c "gii quyt ni b" m phi bo co cho cc c quan qun l php lut
x l theo quy nh ca php lut.
6.3.2 Ni dung, c im ca kim ton tun th
6.3.2.1 Ni dung ca kim ton tun th
Ni dung ca kim ton tun th rt rng, lin quan n cc ch th php l v cc loi vn
bn php l khc nhau, tuy nhin c th chia lm 3 nhm ni dung sau y:
- Nhm ni dung th nht lin quan n vic kim tra tnh tun th lut php, chnh sch,
ch kinh t ti chnh ca Nh nc; cc chnh sch, ngh quyt, quyt nh, quy ch ca Hi
ng qun tr v lnh o doanh nghip.

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Nhm ni dung ny bao gm vic kim tra s tun th tt c nhng quy nh php lut ca
Nh nc, ca cc c quan c thm quyn v ca lnh o doanh nghip. Bn cht vic kim tra
tnh tun th cc ni dung thuc nhm ny l vic xem xt ton b nhng quy nh trong cc vn
bn php quy ca Nh nc v nhng quy nh trong cc vn bn php quy ca Nh nc v
nhng quy nh ca Hi ng qun tr, ca lnh o doanh nghip c c thc thi ng hay
khng?
- Nhm ni dung th hai lin quan n vic kim tra tnh tun th cc quy nh trong h
thng kim sot ni b ca doanh nghip. y cng l nhm ni dung rt ln thuc phm vi ca
kim ton tun th v l khu trng yu trong kim ton tun th ca doanh nghip. Cc ni dung
thuc nhm ny bao gm kim tra tnh tun th cc nguyn tc hot ng, qun l kinh doanh,
cc quy nh lut php, chnh sch, ch ti chnh - k ton; cc chnh sch, ngh quyt, quyt
nh ca Hi ng qun tr v Gim c doanh nghip. V vy, vic thc hin nhng quy nh
thuc h thng kim sot ni b: Cc nguyn tc, cc quy trnh, nghip v, th tc qun l trong
ton b cng nh tng khu cng vic, tng b phn l nhng ni dung rt quan trng phi c
xem xt thng qua kim ton tun th.
- Nhm ni dung th ba l kim tra vic chp hnh cc nguyn tc, chun mc, chnh sch,
ch k ton t khu lp chng t, t chc thc hin hch ton k ton, t chc m v ghi s k
ton, tng hp thng tin, lp cc bo co k ton (bo co ti chnh, bo co k ton qun tr),
thc hin lu tr ti liu, chng t k ton.
6.3.2.2 c im ca kim ton tun th
Kim ton tun th c nhng c im, th hin sc thi ring so vi cc loi hnh kim
ton khc (kim ton hot ng v kim ton bo co ti chnh). Nhng c im mang tnh ring
c, th hin bn cht ca kim ton tun th, v vy t ra yu cu i vi cc nh qun l, cc
cn b ti chnh, k ton, cc kim ton vin l phi nm vng m bo t hiu qu cao trong
cng tc iu hnh, qun l t chc thc hin ca mnh.
- c im th nht l kim ton tun th gn cht vi php lut, mang tnh bt buc (tnh
php l cao).
- c im th hai l phm vi, mc ca kim ton tun th rt rng.
- c im th ba th hin s khc nhau gia kim ton tun th v cc loi hnh kim ton
khc. Nu nh cc loi hnh kim ton khc c t chc thc hin theo nh k (c bit l nh
k hng nm) th kim ton tun th c th t chc thng xuyn, lin tc. Tu thuc vo mc
ch ca tng cuc kim ton m vic kim ton tun th c tin hnh bt thng hay nh k,
ch khng nht thit phi kt thc nm ti chnh mi tin hnh kim ton. T cc phn tch trn
cho thy tnh linh hot ca kim ton tun th cao hn nhiu so vi cc loi hnh kim ton khc.
- c im th t l kim ton tun th c ch tiu phn nh khc vi cc loi hnh kim
ton khc. i vi cc loi hnh kim ton bo co ti chnh v kim ton hot ng, ch tiu phn
nh thng mang ngha thng tin: Thng tin bng s liu, t sut, t l nhm xc nh c hiu
qu, hiu lc ca cc phng n, bin php, ca tng cng vic, tng ngnh hng, tng b phn,
tng thi k; cc ch tiu so snh k ny vi k trc, nm bo co vi nm trc, hot ng ny
vi hot ng kia, t trng vn, li? Cn ch tiu phn nh ca kim ton tun th ch yu nhm

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nh gi cht lng tun th cc quy nh php l trong qun l kinh t, ging nh mt bn i
chiu gia thc t vi quy nh trong vn bn.
- c im th nm l xut pht t tnh linh hot cao v phm vi rng nn trong thc t
kim ton tun th thng c tin hnh theo 2 phng thc:
Trc ht l phng thc tin hnh c lp, c ngha l mt cuc kim ton c tin hnh
vi mc ch ring l kim ton tun th.
Phng thc th hai l phng thc kt hp. y l phng thc kh ph bin v tnh khoa
hc v thun li ca n. Bn cht ca phng thc ny l khi thc hin kim ton bo co ti
chnh hoc kim ton hot ng kt hp lng ghp vi yu cu, ni dung ca kim ton tun th.
Tm li, cc c im ca kim ton tun th c trnh by, phn tch trong s so snh vi
cc loi hnh kim ton khc c th nhn thy s khc nhau v mi quan h gia cc loi hnh
kim ton trong bi cnh chung ca kim ton ni b doanh nghip.
6.3.3 Trnh t cng vic ca kim ton tun th
L mt loi hnh ca kim ton ni b, vic tin hnh mt cuc kim ton tun th cng
theo trnh t cc bc cng vic ca mt cuc kim ton ni chung, nhng nhng ni dung c th
ca n c quy nh ph hp vi tnh cht ca 1 cuc kim ton tun th. C th cc bc cng
vic ca mt cuc kim ton tun th nh sau:
Bc 1: Lp k hoch v la chn phng php kim ton tun th:
Vic lp k hoch v la chn phng php kim ton tun th ph thuc vo tng phng
thc tin hnh kim ton: Theo phng thc tin hnh mt cuc kim ton tun th ring bit
(Mc ch ca cuc kim ton l kim ton tun th) hay theo phng thc tin hnh kim ton
tun th ng thi kt hp vi kim ton bo co ti chnh hoc kim ton hot ng trong mt
cuc kim ton ni b.
V vy, vn ht sc quan trng trc ht l trong chng trnh, k hoch ca cuc kim
ton phi xc nh r c mc ch ca vic kim ton tun th trong cuc kim ton l g? Ni
dung c th ra sao? Phm vi n u? Thi gian tin hnh bao lu v trong khong thi gian no?
Ni dung th hai trong bc lp k hoch l xc nh quy m, phng php, cch thc tin
hnh, bin php t chc thc hin. y l nhng ni dung c th cn phi xc nh r khu lp
k hoch m bo tnh ch ng khi tin hnh kim ton. Quy m ca mt cuc kim ton
thng gn lin vi mc ch kim ton v th hin bng khi lng cng vic phi tin hnh
kim ton. Vic la chn cc thc tin hnh v bin php t chc thc hin c th phi cn c vo
tnh cht ca tng cuc kim ton.
Vic t chc lc lng tin hnh mt cuc kim ton ni b ni chung v kim ton tun
th ni ring, ph thuc rt nhiu vo tnh cht phc tp ca tng cuc kim ton, v cc nghip
v v kin thc kinh t - k thut c lin quan cn s dng. Cho nn trong tng trng hp c th,
c th ch s dng kim ton vin ni b ca doanh nghip, cng c th c trng hp ngoi kim
ton vin ni b ca doanh nghip, phi mi kim ton vin c lp ca cc cng ty kim ton
hoc thm ch phi mi c cc chuyn gia thuc cc lnh vc lin quan.
Bc 2: Cng tc chun b kim ton tun th

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Do tnh cht khc bit ca kim ton tun th so vi cc loi hnh kim ton khc nn v
ni dung chun b mt cuc kim ton tun th cng c nhng quy nh khc.
Trong , ni dung th nht l vic nghin cu cc vn bn, ti liu, cc bin php, chnh
sch, quy nh lin quan n mc ch v ni dung ca cuc kim ton. Ni cch khc trc khi
tin hnh mt cuc kim ton tun th, kim ton vin ni b phi chun b y cc iu kin
cn thit cho mnh. Kim ton vin ni b phi nghin cu k nhng ti liu ny nm chc
nhng quy nh php l c lin quan nhm mc ch ch ng khi tin hnh kim ton: c th
hiu ng v c c s php l so snh, i chiu tnh hnh thc t vi nhng quy nh php l;
qua m c th xc nhn ngay khi tin hnh kim ton: n v c kim ton thc hin sai,
ng hay l cha ng nhng quy nh qun l?
Ni dung th hai trong cng tc chun b l kim ton vin phi tm hiu cc chnh sch,
quy nh mi, cc ch trng, bin php mi pht sinh trong k kim ton. y cng l mt ni
dung quan trng nhm m bo tnh ng n ca nhng cn c php l lm c s so snh, i
chiu khi tin hnh kim ton tun th. Bi v, trong qu trnh tin hnh kim ton tun th, kim
ton vin ni b khng c php so snh, i chiu tnh hnh thc t vi nhng chnh sch,
nhng quy nh lc hu ri ( khng cn hiu lc php l).
Ni dung th ba khng km phn quan trng trong cng tc chun b mt cuc kim ton
tun th l kim ton vin ni b phi xem xt cc bo co, ti liu, h s kim ton trc (nu
cc k trc cc n v ny c kim ton). Cc kim ton vin ni b c th thng qua
nhng bo co, ti liu ny trc khi tin hnh kim ton c th nm c s b hay c th
hiu c mt phn no tnh hnh qun l v tun th quy nh php lut ca n v c kim
ton trc
Ni dung th t lin quan n cng tc chun b kim ton l vic kim ton vin phi
tin hnh thu thp cc mu, chng trnh, cc ch dn cho cuc kim ton tun th s c tin
hnh, nh: Mu kim ton, cc chng trnh, cc ch dn (Ch dn v cch thc, cc mi lin h,
ch dn v thi gian...) nhm m bo vic tin hnh kim ton c thun li.
Bc 3: T chc thc hin kim ton tun th:
T chc thc hin kim ton l bc mang tnh cht quyt nh ca mt cuc kim ton.
Trong bc ny c bn ni dung cng vic phi lm:
Ni dung th nht l phi xem xt, thu thp, nh gi cc bng chng cn thit c lin
quan, k c cc bng chng hay chng c ngoi doanh nghip. Bng chng kim ton gip kim
ton vin ni b c th kim tra, xc nh ng n s tun th cc quy nh qun l ca n v,
c nhn c lin quan cui cng c th kt lun c l s tun th l ng, sai hay l cha
ng v qua c th xc nh c nguyn nhn gy ra nhng vi phm, mc vi phm, trch
nhim ca tp th, c nhn, xut bin php khc phc, x l.
Ni dung th hai cc kim ton vin ni b cn phi ch trng trong qu trnh thc hin
kim ton l phi tin hnh xem xt, nh gi vic thc hin cc chnh sch, cc quy nh trong
thc t hot ng ca n v c kim ton. y chnh l ni dung trng tm ca qu trnh thc
hin mt cuc kim ton ni b v c tin hnh bng cch kim tra, so snh, i chiu ton b
cc ti liu, cc tnh hnh, bng chng vi nhng qui nh trong cc vn bn php l lin quan ca

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Nh nc, ca cc c quan c thm quyn v ca lnh o doanh nghip v qua nhm c
iu kin nh gi tnh tun th cc qui nh php l v qun l ca n v.
Ni dung th ba trong bc ny l mt ni dung kh quan trng, mang tnh quyt nh cht
lng cng vic ca cuc kim ton tun th ca kim ton vin ni b doanh nghip: l vic
nh gi kh nng sai st, nhm ln, gian ln i vi tng loi nghip v, tng hot ng kinh t.
Tuy nhin, nh gi ng theo tng trng hp c th: Trng hp no c coi l sai st,
trng hp no c coi l nhm ln, trng hp no coi l gian ln, kim ton vin cn phi xem
xt k tng trng hp trong nhng iu kin v hon cnh c th.
Ni dung th t l phi nh gi c tnh trng yu v ri ro ca cc nghip v kinh t
pht sinh. im ny cng c trnh by v phn tch rt k trong cc chng trc. Tuy
nhin, ring i vi kim ton tun th, cn c mc ch khc l xem xt chng c th kt lun
c l s vic mang tnh khch quan hay l mang nng tnh ch quan, ng thi cng gip
cho kim ton vin ni b trong qu trnh thc hin kim ton, c th xc nh c l n ri vo
trng hp, tnh hung, iu kin no?
Ni dung th nm cn c thc hin trong qu trnh kim ton l tin hnh phn tch,
kho st cc khon mc chnh lin quan n mc ch, ni dung ca cuc kim ton tun th.
ng thi cng phi kt hp kho st, b sung cc khon mc chi tit khc v xem xt cc s kin
lin quan nh gi tng s kin cng nh l kt qu chung ca cuc kim ton tun th.
Bc 4: Kt thc cuc kim ton tun th.
bc ny kim ton vin ni b phi thc hin 2 ni dung cng vic quan trng lin quan
n vic kt thc mt cuc kim ton tun th:
Ni dung th nht mang tnh bt buc l khi kt thc cuc kim ton tun th, kim ton
vin ni b phi lp bo co kim ton. Cch thc lp bo co kim ton tun th ph thuc vo
tng phng thc tin hnh kim ton tun th.
Trng hp cuc kim ton tun th c tin hnh c lp, ring bit th bo co kim
ton tun th c lp thnh bo co ring. Nhng nu cc ni dung cng vic kim ton tun th
li c kt hp trong mt cuc kim ton hot ng hay kim ton bo co ti chnh th bo co
kim ton ngoi nhng kt lun lin quan n kim ton hot ng hoc kim ton bo co ti
chnh cn phi c nhng kt lun v tnh hnh chp hnh cc quy nh php l c lin quan n
mc ch, ni dung kim ton tun th.
Ni dung th hai trong bc kt thc kim ton l tin hnh phc tra kt qu kim ton.
Vic phc tra kt qu kim ton ch xy ra trong nhng trng hp khi m c nhng kin ngh
lin quan n kt lun trong bo co kim ton, nh: c vn , ni dung kt lun cha chnh xc,
hoc cha tho ng, dn n c kin khng ngh hoc cn kin tng buc lnh o doanh
nghip phi quyt nh cho phc tra ton b hay tng phn kt qu kim ton theo bo co kim
ton do kim ton vin ni b lp lm r nhng vn , ni dung .
6.4 KIM TON HOT NG
6.4.1 Bn cht ca kim ton hot ng
6.4.1.1 Khi nim kim ton hot ng

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Kim ton hot ng l s xem xt nh gi cc th tc v phng php hot ng ca bt
k mt b phn no trong mt doanh nghip nhm mc ch nh gi tnh hiu qu v tnh hiu
lc ca hot ng , t a ra nhng kin ngh ci tin, hon thin hot ng ca doanh
nghip.
Kim ton hot ng c m t l qu trnh xem xt li mi phn ca cc th tc v
phng php hot ng ca mt doanh nghip nhm nh gi tnh hiu qu v hiu lc ca hot
ng v thng c kin ngh ci tin hot ng ca doanh nghip. Kim ton hot ng
thin v tham vn cho b phn qun l hn l mt cuc kim ton. Kim ton hot ng c s
dng m rng hot ng kim ton ra tt c cc lnh vc hot ng ca cng ty ngoi lnh vc
k ton v ti chnh.
6.4.1.2 Mc ch ca kim ton hot ng
T nh ngha trn thy rng mc tiu ca kim ton hot ng l vic xem xt tnh hiu
qu, hiu lc hot ng ca doanh nghip v kho st, nh gi tnh hiu qu, hiu lc ca qu
trnh kim sot ni b nhm mc ch tr gip cho n v vn hnh cng vic kinh doanh t hiu
qu hn.
a- Tnh hiu lc v hiu qu:
- Hiu lc: l cp n vic hon thnh cc mc tiu. Trc khi tin hnh cuc kim ton
tnh hiu lc ca qu trnh hot ng phi xy dng c mt tiu chun c th v tnh hiu lc
, cuc kim ton tnh hiu lc ca qu trnh hot ng l nh gi liu n v c t c
mc tiu ra hay khng.
- Hiu qu: Dng ch vic s dng cc ngun lc nhm t c mc tiu ra.
V d: Nu hai qui trnh sn xut khc nhau, sn xut cng mt loi sn phm c cht lng
nh nhau, qui trnh no c chi ph thp hn c xem l c hiu qu hn.
Khi pht hin nhng vn lm mt, lm suy gim tnh hiu qu v hiu lc hot ng ca b
phn, ca doanh nghip, kim ton vin ni b s a ra nhng kin ca mnh gip cho b phn,
doanh nghip ci tin, hon thin hot ng.
b- nh gi kim sot ni b:
Mc ch ca kim ton hot ng l nh gi tnh hiu lc v tnh hiu qu ca c cu
kim sot ni b t cung cp cho Ban gim c thng tin ng tin cy ra cc quyt nh lin
quan n hot ng ca doanh nghip, nng cao tnh hiu qu ca h thng kim sot ni b.
6.4.2 Ni dung ca kim ton hot ng
Khi qut chung v ni dung ca kim ton hot ng c nu trong Chun mc v phm
vi ca kim ton ni b l:
- Xc nh tnh kinh t v hiu qu ca hot ng: Liu doanh nghip c qun l v s dng
cc ngun lc ca mnh (nh nhn lc, ti sn c nh, vt t, tin vn...) mt cch kinh t v c
hiu qu hay khng? Cc nguyn nhn dn n tnh khng kinh t v khng c hiu qu trong
hot ng ca doanh nghip; Cc b phn, cng nh doanh nghip c tun theo cc qui nh ca
Lut, cc vn bn hng dn di Lut v cc iu l, qui nh do doanh nghip ra c lin
quan n tnh kinh t v hiu qu khng?

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- Xc nh cc kt qu ca doanh nghip: nh gi kt qu hot ng sn xut, kinh doanh
ca doanh nghip; nh gi phng n kinh doanh, phng n ci tin sn xut, hp l ho qui
trnh cng ngh, qui trnh sn xut sn phm ca doanh nghip, so snh chi ph vi hiu qu.
Cn c vo iu 9 - Ni dung cng vic ca kim ton ni b, ca Chng 2, ca Quy ch
kim ton ni b (ban hnh km theo Quyt nh 832 TC/CKT, ngy 27 thng 10 nm 1997 ca
B Ti chnh) qui nh ni dung cng vic ca kim ton hot ng, bao gm 3 ni dung chnh
nh sau:
Mt l: Kim tra vic huy ng, phn phi s dng mt cch tit kim v c hiu qu cc
ngun lc (nhn lc, vt lc, ti sn, tin vn, li th kinh doanh,....) ca doanh nghip.
Hai l: Kim tra tnh hiu qu ca hot ng sn xut, kinh doanh; phn phi v s dng
thu thp; kt qu bo ton v pht trin vn.
Ba l: Kim tra v nh gi tnh hiu qu hot ng ca cc b phn chc nng trong vic
thc hin cc mc tiu kinh doanh ca doanh nghip.
6.4.3 Trnh t cng vic kim ton hot ng
6.4.3.1 Lp k hoch
Giai on lp k hoch l bc cng vic u tin ca mi cuc kim ton. Cng ging nh
cc cuc kim ton bo co ti chnh, kim ton tun th, kim ton vin phi xc nh phm vi
ca cuc kim ton. Mc ch ca bc ny l cn c vo mc tiu ca cng vic xc nh cc
ni dung ca cng vic cn tin hnh, gip cho cng vic tin hnh mt cch ng hng, ng
thi gian qui nh v c hiu qu.
Phm vi cng vic: Phm vi ca kim ton hot ng rt rng, ngoi tr bo co ti chnh l
tt c cc lnh vc kim ton hot ng phi thc hin. Cn c vo loi (lnh vc) kim ton ca
cuc kim ton ra (b phn, chc nng,...) m xc nh phm vi ca cuc kim ton.
Yu cu v nhn s: i ng nhn vin trong cuc kim ton hot ng thng phc tp
hn so vi mt cuc kim ton ti chnh, xut pht t phm vi rng ln ca kim ton hot ng,
n lin quan n nhiu bn v nhiu i tng trong vic a ra k hoch, phng hng cng
nh vic nh gi cc nh mc k thut
K hoch kim ton c th: Sau khi nghin cu, nh gi v cn nhc th nhm kim ton s
a ra mt k hoch kim ton chung cho ton b cuc kim ton, k hoch ny c a ra theo
mt mu thng nht ca cng ty, c th dng mu ny trin khai cho mt nm hay thng, qu.
Mt k hoch kim ton phi cha ng c cc ni dung: Mc ch, phm vi, ni dung,
thi gian, ngi thc hin v cc bc, cc th tc kim ton cn thit tin hnh cuc kim
ton hot ng.
6.4.3.2 Pht trin chng trnh kim ton
Trn c s k hoch kim ton c xy dng, cn c vo kt qu iu tra hoc nh gi
kim sot ni b pht trin chi tit chng trnh kim ton t pht trin cc th tc kim
ton: y l bc th 2 trong vic lp chng trnh kim ton i hi phi c kin thc v t
chc, chc nng chung v k ton, kim ton...

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- Ni dung ca chng trnh kim ton:
- Khi thc hin kim ton, kim ton vin phi xc nh c th tc kim ton s p dng
trong qu trnh kim ton. Vic xc nh ng c th tc s p dng gip cho cuc kim ton
hiu qu hn.
- Kim ton vin phi thng xuyn lin h vi Ban gim c v nhng ngi c trch
nhim lin quan n hot ng kim ton nm bt c k hoch hot ng ca n v v
nhng bin ng trong qu trnh hot ng bi cc nhn t bn trong v bn ngoi n v.
- Ti liu lm vic: Trong qu trnh kim ton kim ton vin c trch nhim thu thp, lu
gi cc bng chng kim ton trong ti liu kim ton lm cn c cho nhng kin nh gi
v xut trong bo co kim ton ca mnh. Ti liu phi c sp xp, lu gi theo mt trt t
nht nh m bo khoa hc v thun tin cho vic xem xt. Ti liu ny l c s d liu a ra
kin.
- Cc phng php kim ton: Trn c s k hoch, chng trnh kim ton c pht
trin, kim ton vin p dng cc phng php kim ton c la chn thu thp bng
chng (phng php kim ton c bn hay phng php kim ton chi tit) trong qu trnh kim
ton do iu kin thc t ca cng vic kim ton vin c th vn dng mt cch linh hot cc
phng php kim ton (xem phn phng php kim ton).
- cng tc kim ton c tnh hiu qu hn, kim ton vin c th tin hnh kim ton bt
ng c c bng chng xc thc.
- Sot xt kim ton: Trong tin trnh kim ton trng nhm kim ton hay trng phng
kim ton phi thng xuyn kim tra tin ca cuc kim ton, sot xt ti liu ca kim ton
vin thu thp c, x l kp thi cc pht hin.
- Cng vic sau kim ton: Khi kt thc cuc kim ton kim ton vin tip tc theo di v
hp bn vi Ban gim c tho thun nhng vn cha thng nht (nu c) hoc cha c Ban
gim c chp thun to c hi ng gp vo nhng gii php cho vn cn tn ti. Trng hp
ngoi l v cc pht hin c biu hin gian ln, la o phi c i din ca bn c kim ton
i din ca Ban gim c doanh nghip v phi a ra c bin php x l.
6.4.3.4 Lp bo co kim ton
Bo co kim ton l sn phm ca cuc kim ton, l phng thc ch yu truyn t
ti Ban gim c cc pht hin trong kim ton v a ra nhng kin xut ci thin h
thng qun l ca doanh nghip. Bo co phi bao gm cc thng tin cn bo co, cu vn ngn
gn sc tch gip cho Ban gim c nhanh chng c c nhng kt lun cn gii quyt.
Bo co kim ton hot ng vi mc ch phc v cho bn thn doanh nghip cho nn ni
dung a ra trong bo co tp trung vo mc ch tm ra cch gii quyt, hon thin trong tng
lai ch khng nhn mnh vo cc vn tn ti. Do bo co kim ton ch i vo chi tit i
vi nhng vn c tnh trng yu; tip thu kin ca ban qun l tm ra v sa cha cc vn
tn ti.
Bo co kim ton hot ng khng c mt khun mu chung m ch yu cu trong mi
bo co phi m bo c cc thng tin chung v ni dung.
6.4.3.5 Hon thnh cng vic kim ton

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Khi cng vic kim ton bc sang giai on cui cng l giai on cn hon tt, k c
v mt thi gian ln ni dung gn nh kt thc. Trng phng kim ton ni b phi quyt
nh vi t cch c nhn cc xem xt cui cng. Mt vi ngy trc khi c cuc hp cui cng,
trng phng kim ton ni b phi kim tra tt c cc cng vic kim ton thc hin, tr li
tt c cc cu hi pht sinh, quyt nh cc vn s a vo bo co kim ton cui cng.
Trng phng kim ton ni b phi chi tit cc vn s hp vi lnh o cng ty v quyt nh
ai s tham d cuc hp, t chc u v vo khi no.
Cng vic kim ton s thnh cng v s cho ra kt qu tt nu nh tun th 3 vn sau
y khi chun b bo co kim ton.
- Tr li c tt c cc cu hi do lnh o t ra trc khi tin hnh cng tc kim ton.
- Ch nhn mnh cc im yu km, c ngha quan trng ti hot ng.
- m bo rng cp lnh o khu vc cng tham gia vo v ng vi cc thay i do kim
ton vin kin ngh.
6.4.3.6 Cc vic cn lm t yu cu ca bo co kim ton
1/ M t hot ng kim ton:
hon thnh mc tiu th nht cn c mt on m u n gin nhng theo ng tiu
chun. on m u ny nn s lc ch r mc tiu, phm vi, ni dung hot ng c kim
ton, thi gian tin hnh cuc kim ton, cc ti liu c xem xt. on ny thng kt thc
vi ni dung nh sau: "Trn c s cc kim tra, xem xt chng ti c nhng nhn xt nh sau:"
2/ Cc nh gi chung v cc hot ng c kim ton: Phn ny cng c th c vit
di dng mt on vn tiu chun nh sau:
Cc cng vic yu cu c thc hin hp l trong khun kh cc quy nh v cc
chnh sch ca cng ty. Mt s khc bit nh c ghi nhn trong qu trnh kim ton c
lnh o khu vc sa cha. Cc im quan trng khc c lit k trong bo co sau y. Chng
ti tin rng cc cp qun l phi ch v c cc hnh ng i vi cc im sau y (nhn xt
kim ton).
3/ Cc nhn xt kim ton quan trng:
y l phn tim n nhiu tranh ci. Nn chng cc im nhn xt quan trng ca cuc
kim ton nn trong phn thn bi ca bo co, nhm mc ch ch ra cho cc nh qun l thy
cc kim ton vin thc thi cng vic c hiu qu nh th no. Nu nh vy, bo co kim ton
nn lit k y cc sai lch, khuyt im v khc bit v k c mt s im quan trng c
sa cha. Nu c mt s thay i quan trng, chng nn c lit k trong phn u ca bo co.
V phn a cc cp lnh o u c t thi gian, nn nu bo co kim ton c bt u bng cc
im nh khng quan trng th nh qun l c th b qua cc im quan trng phn thn ca
bo co kim ton.
4/ Cc hnh ng ca lnh o khu vc:
Mc ch cui cng ca bo co kim ton l trnh by phn ng ca lnh o khu vc (b
kim ton). Trc cc pht hin v kin ngh ca kim ton vin, bo co kim ton c th ginh
ch cho cc tr li ca lnh o khu vc, ngay sau khi c cc nhn xt kim ton hoc c th l

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mt bc th cha ng cc tr li v c km theo bo co kim ton khi bo co kim ton
c trnh cc cp.
5/ Bo co kim ton s b:
Cc kim ton vin c phn cng kim ton s a ra cc vn pht hin cc kin ngh,
s tho lun trong cuc hp tng hp. Nhng trng phng kim ton ni b cng nn s dng
quyn t quyt ca mnh loi b cc vn nh, th yu. Mt gii php c th ni bng ming
cc vn ny trong cuc hp tng kt nhng khng a chng vo bo co kim ton chnh thc
lm va lng cc bn.
Ch : Tt c cc kin ngh kim ton nn xc ng, thc t v c suy xt cn thn. Nu
kim ton vin thc hin cng vic kim ton ni b vi trnh chuyn mn cao th s c
cc bng chng cng c cho cc kin ngh kim ton. Cc nhn xt kim ton nn c vit
ngn gn v chnh xc.
D tho ln th nht ca bo co kim ton s b do nhm trng kim ton vit v thng
thng cha ng tt c cc nhn xt kim ton m kim ton vin nh gi l quan trng. Bn
d tho ny c tho lun gia cc nhm kim ton v cc im nh c loi b v nh vy ta
c bn d tho th hai. Bn d tho th hai ny sau khi c cc i trng khu vc hoc trng
phng xem xt, b sung, sa cha v c cp lnh o kim ton ph chun s tr thnh bn d
tho s b v c s dng cho bui hp tng kt kim ton.
6/ Bo co kim ton chnh thc.
Bo co kim ton chnh thc nn trnh by cc suy ngh v kin su sc nht ca cc
kim ton vin. Bo co cn c vit mt cch sc tch, c cn c thc t v bao gm c tr li
ca lnh o khu vc b kim ton trc cc kin kim ton.
7/ Cc ti liu minh chng cho cc nhn xt kim ton:
Khi quyt nh cc ni dung bao gm trong bo co kim ton chnh thc, Trng phng
kim ton ni b phi m bo mi mt ni dung u c cc ti liu thch hp minh chng.
8/ Sp xp ni dung ca bo co kim ton:
Khi cn thit phi vit mt bo co kim ton di k c nhiu vi phm cc quy nh ca
cng ty v c nhiu im khc bit, bo co kim ton chnh thc c th bao gm 10 trang hoc
hn cha ng cc nhn xt kim ton v cu tr li ca lnh o khu vc b kim ton.
Khi vit mt bo co kim ton di th mt kin hay l nn tm tt cc im quan trng
vo trang u tin ca bo co. iu ny gip cho s lng cc s liu nng n v nhn mnh
c cc vn quan trng.
9/ Hp vi cc nh qun l:
Bo co kim ton cui cng nn c b sung qua cuc hp v tho lun vi tt c cc cp
qun l c lin quan. Cc kin nhn xt v tr li ca cc cp qun l s nh hng n t ng
v ni dung ca bo co kim ton cui cng.
Bo co kim ton s c trnh by cho tt c cc thnh vin tham d cuc hp tng kt.
Trong qu trnh hp, cc cp qun l tham d c lin quan s pht biu kin ca h vi mi
im m bo co kim ton a ra v cc kin nhn xt ny phi c thm vo ch thch

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hp trong bo co kim ton. thc hin c iu ny, trong bo co kim ton gc sau mi
im nu ra trong bo co kim ton nn cch ra mt khong trng thm cc kin ca cc
cp qun l vo.
Khi tt c cc kin kim ton c a ra tho lun v tt c cc kin tr li ca cp
qun l c cp trn ng , bn bo co kim ton s b c iu chnh bao qut tt c cc
thay i trong kin kt lun ca kim ton v kin tr li ca cp qun l. Bo co kim ton
cui cng sau khi c i din cp qun l v kim ton vin k tr thnh bo co kim ton
chnh thc.
6.5 KIM TON BO CO TI CHNH
6.5.1 Nhim v kim ton bo co ti chnh
6.5.1.1 Khi nim
Kim ton bo co ti chnh l vic kim tra v xc nhn tnh kp thi, trung thc, y ,
khch quan v tnh tin cy ca bo co ti chnh tr trc khi gim c k duyt v cng b; l
vic kim tra v nh gi cc bo co ti chnh, a ra nhng kin ngh v t vn cn thit cho cc
quyt nh trong hot ng sn xut, kinh doanh nhm m bo s hp l v hiu qu.
6.5.1.2 Vai tr, nhim v ca kim ton bo co ti chnh
- Kim tra, xc nhn tnh trung thc, y , khch quan v tnh tin cy ca bo co ti
chnh.
- Kim tra vic tun th cc nguyn tc, chun mc k ton, cc chnh sch ti chnh, k
ton hin hnh khi lp bo co ti chnh, pht hin nhng s h, yu km, gian ln trong qun l,
trong vic bo v ti sn ca doanh nghip.
- m bo tin cy ca cc thng tin ti chnh k ton cung cp cho vic phn tch, nh
gi, nh hng v iu hnh hot ng sn xut, kinh doanh.
- Kim tra, nh gi cc bo co ti chnh, qun tr, a ra nhng kin ngh v t vn cn
thit cho qun l v iu hnh hot ng sn xut kinh doanh c hiu qu.
6.5.2 Phng php kim ton bo co ti chnh
1/ Phng php quan st:
Kim ton vin da vo s quan st v kinh nghim ngh nghip phn on, nh gi,
kt lun v tnh trung thc, hp l, kh nng ri ro ca i tng kim ton nh: quy trnh lm
vic; tc phong, l li lm vic; s tn ti hin hu ca ti sn; ....
2/ Phng php cn i:
Kim ton vin da trn nguyn tc cc cn i k ton v cc cn i khc kim tra cc
mi quan h ni ti cu thnh quan h cn i .
3/ Phng php i chiu:
Kim ton vin da trn cc h s ti liu khc nhau c quan h vi nhau so snh, i
chiu s chnh xc, ph hp, tng ng gia cc ti liu, s liu nhm tm ra cc sai st, gian ln.
4. Phng php kim k:

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Kim ton vin kim tra hin vt, thu thp cc thng tin v s lng, trng lng, tnh trng
ca ti sn, i chiu vi cc thng tin trn s sch, bo co k ton nhm xc nh s hp l,
trung thc ca cc thng tin .
5/ Phng php xc minh:
Kim ton vin tip cn trc tip hoc gin tip cc i tng lin quan ca i tng kim
ton nhm tm hiu, thu thp cc thng tin cn thit phc v cho vic nh gi, nhn xt, kt lun
i tng kim ton. Tu theo yu cu v tnh hnh c th, kim ton vin c th xc minh trc
ti?p bng vic gp g, trao i vi i tng lin quan hoc s dng cc bng chi tiu, phiu cu
hi ngh i tng lin quan cung cp nhng thng tin cn xc minh.
6/ Phng php thc nghim:
Kim ton vin ti din cc hot ng hay nghip v hoc s dng th php, k thut
nghip v tin hnh cc php th nhm xc minh li kt qu ca mt hot ng, mt s vic
qua.
7/ Phng php chn mu kim ton:
Kim ton vin la chn mt hoc mt s phn t c tnh i din cho tng th, tiu
biu lm c s cho vic kim tra, nh gi rt ra kt lun chung cho tng th.
Cc phng php chn mu thng p dng trong kim ton gm: chn mu ngu nhin,
chn mu theo xt on, chn mu theo h thng.
8/ Phng php phn tch:
Kim ton vin s dng t duy logic nghin cu v so snh cc mi quan h ng tin cy
gia cc s liu, cc thng tin nhm nh gi tnh hp l ca cc thng tin trong bo co ca n
v c kim ton.
6.5.3 Trnh t cng vic kim ton bo co ti chnh
6.5.3.1 Lp k hoch
- Xc nh mc tiu, ni dung, phm vi v thi gian tin hnh kim ton.
- Xc nh quy m cuc kim ton: Phng php, cch thc, bin php t chc lc lng
kim ton.
6.5.3.2 Cng tc chun b kim ton
1/ Kho st, thu thp thng tin v n v c kim ton (phn ny hc vin tham kho
trong ni dung chng 4).
2/ Lp k hoch chi tit kim ton.
a- Mc ch, yu cu ca cuc kim ton:
- Kim tra, xc nhn, nh gi tnh trung thc, hp l trn cc kha cnh trng yu ca
thng tin trong bo co ti chnh ca n v trn c s chun mc v ch k ton hin hnh
- Kim tra, xc nhn, nh gi tnh tun th php lut, chnh sch ch ti chnh, k ton
ca nh nc, ca Tng cng ty

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- Ch ra v kin ngh vi n v khc phc nhng sai st nhm chn chnh, nng cao cht
lng ca cng tc qun l ti chnh, k ton ca n v; xut vi cp c thm quyn b sung,
sa i, ci tin ch qun l ti chnh, k ton.
b- Ni dung cc lnh vc kim ton:
- Kim ton ti sn v ngun vn.
- Kim ton doanh thu, chi ph, kt qu hot ng SXKD.
- Kim ton vic thc hin ngha v vi ngn sch, vi cp trn.
- Kim ton vic tun th chnh sch, ch v ti chnh, k ton ca Nh nc, ca Tng
cng ty.
- Kim ton vic xy dng v thc hin cc quy ch ni b n v...
c- Phm vi kim ton:
Cn c mc ch, yu cu ca cng tc qun l v iu kin v thi gian, nhn lc xc
nh phm vi ca cuc kim ton cho ph hp: kim ton ton din, kim ton chuyn ; kim
ton ton b hoc mt s cc n v trc thuc.
d- Thi k kim ton:
- Thi k kim ton bo co ti chnh l nin k ton. Tuy nhin x l kp thi cc sai
st trong cng tc ti chnh, k ton v trnh cng vic kim ton dn vo cui nm c th thc
hin kim ton hng qu, 6 thng, 9 thng.
e- Thi gian kim ton:
L thi gian t khi bt u cho n khi kt thc cuc kim ton. Cn c mc ch, yu cu,
phm vi v lc lng ca cuc kim ton xc nh thi gian kim ton cho ph hp.
f- Phng php kim ton:
Cn c ni dung kim ton xc nh cc phng php kim ton thch hp.
g- B tr nhn s:
Cn c vo tnh cht, khi lng cng vic b tr lc lng cn thit m bo thc hin
tt k hoch kim ton. Trng hp khi lng kim ton ln, phm vi rng v nhiu kim ton
vin c th t chc thnh cc nhm kim ton thc hin.
3/ Chun b cc iu kin cn thit cho cuc kim ton.
a- Chun b ti liu, cc iu kin cn thit cho cuc kim ton.
- Ti liu gm: Quyt nh kim ton ca Tng gim c (gim c n v), k hoch kim
ton c ph duyt, cc ti liu kho st, thu thp v tnh hnh n v, cc vn bn v chnh
sch, ch qun l kinh t, ti chnh, k ton ca Nh nc v ca Tng cng ty.
- Cc dng vn phng cn thit v giy t lm vic. Giy t lm vic theo mu thng
nht m bo cho vic tng hp v lu tr thng tin khoa hc.
b- Phn cng cng vic v ph bin quy nh trong on kim ton.

126
Trng hp thnh lp on kim ton, trc khi trin khai thc hin kim ton, trng on
c trch nhim.
- T chc ph bin trong on k hoch kim ton (bao gm c k hoch tng th v k
hoch chi tit); cc quy nh, quy ch lm vic ca on trong qu trnh kim ton; c im ni
bt, c th ca n v c kim ton...
- Phn cng cng vic c th cho tng kim ton vin hoc cho tng nhm (nu t chc
thnh cc nhm) theo k hoch kim ton chi tit.
4/ Thng bo chng trnh lm vic cho n v c kim ton.
Trc khi tin hnh kim ton, trng on hoc kim ton vin phi thng bo vi lnh
o, K ton trng v kim ton ni b (nu c) ca n v c kim ton v quyt nh, k
hoch kim ton, danh sch on kim ton v thng nht vi n v v nhng vn lin quan
n cng vic kim ton ti n v.
- Kim tra, xem xt cc hot ng kinh t pht sinh trn cc chng t, s k ton v cc bo
co ti chnh.
- Thu thp cc bng chng cn thit.
- Tng hp, phn tch nh gi trn c s s liu thu thp.
6.5.3.4 Kt thc cuc kim ton
- Kim ton vin ni b phi lp bo co kim ton.
- Gii quyt cc cng vic pht sinh sau khi k bo co kim ton, nh kim tra li vic
trin khai thc hin nhng kin ngh, nhng ngh x l v nhng gii php nu trong bo
co kim ton.
6.5.4 Ni dung kim ton bo co ti chnh
1/ Kim ton ti sn:
a- Mc ch:
- Xc nhn tnh trung thc, hp l ca cc ch tiu v ti sn phn nh trn bo co k ton.
- Xem xt, nh gi vic chp hnh ch qun l, s dng, hch ton ti sn; xut bin
php qun l, hch ton ti sn c hiu qu.
b- Ni dung v phng php kim:
b.1- Kim ton vn bng tin (tin mt, tin gi ngn hng, tin ang chuyn):
- Kim k qu xc nh tin mt thc t tn qu (tin Vit Nam, ngoi t).
- i chiu s liu gia s k ton vi s qu, bin bn kim qu, s tng hp, bng cn i
k ton v cc bo co khc.
- Kim tra ni dung thu, chi vn bng tin v tnh trung thc, khch quan, tnh hp php,
hp l, hp l trn chng t, s k ton.

127
- Kim tra, i chiu s liu gia bo co tng hp ton n v vi bo co ca cc c s
trc thuc.
- Kim tra vic thc hin th tc thu, chi bng sc, chuyn khon.
- i chiu s theo di tin gi ngn hng vi s ph ngn hng.
- Kim tra t gi quy i ngoi t v hch ton chnh lch t gi.
- Kim tra, i chiu tin ang chuyn vi s ph ngn hng, vi cc chng t lin quan...
b.2- Kim ton cc khon phi thu:
- Kim tra vic qun l v hch ton cc khon n phi thu;
- Kim tra tnh hnh thu n, qun l cc i tng thu n, kh nng thu n, thi gian n v
x l n kh i.
- Kim tra thc hin ch tm ng, thanh ton tm ng.
b.3- Kim ton hng tn kho v ti sn khc:
- Thc hin kim k vt t, hng ho hoc kim tra kt qu kim k ca n v thc hin.
- i chiu s liu gia bin bn kim k vi th kho, s k ton v cc bo co ti chnh
- Kim tra vic x l vt t, hng ho tha, thiu, km, mt phm cht.
- Kim tra gi mua vt t, hng ho, cng c, dng c...
- Kim tra quy trnh qun l, hch ton xut, nhp vt t, cng c, dng c, phng php
tnh gi hng xut; phn b vt t cho i tng s dng...
- Kim tra vic hch ton khon tr li hng, gim gi hng mua c ngi bn chp nhn,
i chiu vi hp ng mua bn, bin bn nhp kho, bin bn xc nhn cht lng hng mua...
- Kim tra tnh hp php, hp l, hp l ca chng t nhp, xut vt t (tn, ch k ca cc
i tng lin quan n chng t, cc yu t ca chng t).
- Kim tra, nh gi tnh hnh qun l vt t thu hi khi sa cha ti sn
- Kim tra vic qun l, hch ton hng ho ang i ng, hng gi bn.
- Kim tra vic trch lp v hon nhp d phng gim gi hng tn kho.
- Kim tra cc khon tm ng, chi ph tr trc, chi ph ch kt chuyn, th chp, k cc,
k qu ngn hn.
b.4- Kim ton ti sn c nh (TSC) v u t di hn:
- Kim tra tnh hnh tng, gim nguyn gi, gi tr hao mn, gi tr cn li TSC.
- Kim tra vic hch ton tng, gim TSC, khu hao TSC loi tr vic hch ton sai,
trng lp hoc hch ton khng.
- i chiu s liu kim k vi s k ton tng hp, s k ton chi tit, th ti sn xc
nh TSC tha, thiu, chnh lch v vic x l ca n v.
- Kim tra chi tit ti sn theo ngun hnh thnh.
- Kim tra t l khu hao, mc trch khu hao v phn b khu hao theo i tng s dng.

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- Kim tra vic mua sm, xy dng mi TSC nhng khng ghi tng TSC m tnh vo
chi ph trong k.
- Kim tra trnh t, th tc, thm quyn v hch ton khi thanh l, nhng bn, iu chuyn
ti sn.
- Kim tra cc bng chng v s tn ti ca TSC v hnh (nu c).
- Kim tra vic nh gi li TSC, hch ton chnh lch nh gi li TSC theo hng dn
- Kim tra qun l v hch ton TSC thu ti chnh.
- Kim tra khon u t di hn, gp vn lin doanh, k qu, k cc di hn...
2/ Kim ton ngun vn:
a- Mc ch:
Xc nhn tnh trung thc, hp l ca cc ch tiu v ngun vn phn nh trn bo co ti
chnh.
Xem xt, nh gi vic chp hnh ch qun l, hch ton ngun vn; xut bin php
qun l, hch ton ngun vn theo ch qui nh.
- Ni dung v phng php kim:
a.1- Kim ton cc khon phi tr:
- Kim tra i chiu chi tit s d n phi tr gia s k ton vi bo co ti chnh, bo co
k ton.
- Kim tra vic qun l v hch ton cc khon n phi tr.
- Kim tra i chiu chi tit s d n phi tr vi hp ng, kh c vay.
- Kim tra i chiu chi tit cc khon n phi tr vi tng ch n bn ngoi.
- Kim tra, i chiu cc khon n v kinh doanh, XDCB, sa cha ti sn...
- Kim tra vic hch ton quy i t gi trong k v cui k cc khon n bng ngoi t
(nu c).
- Kim tra qu trnh hon tr vn vay v tin li theo quy nh ca Nh nc.
- Kim tra x l cc khon n khng c ch...
a.2- Kim ton ngun vn kinh doanh:
- Kim tra s pht sinh, tng, gim tng ngun vn kinh doanh.
- Kim tra i chiu vic qun l, hch ton tng, gim cc ngun vn kinh doanh.
- Kim tra vic iu chnh ngun tm tng i vi cng trnh hon thnh c quyt
ton.
a.3- Kim tra chnh lch t gi, chnh lch nh gi li ti sn:
- Kim tra vic hch ton cc nghip v kinh t pht sinh bng ngoi t, vic nh gi li s
d c gc ngoi t.
- Kim tra tnh hp php, hp l, hp l v phng php nh gi li ti sn.

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- Kim tra cn c p gi kim k, s chnh lch nh gi li ti sn v x l kt qu kim
k, nh gi li ti sn.
a.4- Kim ton cc qu v ngun vn khc:
- Kim tra, i chiu gia s k ton vi bo co ti chnh; gia cn i k ton vi thuyt
minh bo co ti chnh v cc bo co khc.
- Kim tra mc trch v t l trch cc qu theo quy nh ca Nh nc v cp trn.
- Kim tra ni dung s dng cc qu v ngun vn khc.
- Kim tra tnh hnh tng, gim ngun vn u t, kinh ph s nghip...
3/ Kim ton doanh thu v cc khon thu nhp khc:
a- Mc ch:
- Xc nhn tnh trung thc, hp l ca cc ch tiu doanh thu, thu nhp khc phn nh trn
bo co ti chnh;
- Xem xt, nh gi vic chp hnh ch qun l, hch ton doanh thu;
- xut bin php qun l, hch ton doanh thu v cc khon thu nhp khc theo ch .
- Kim tra, i chiu s liu gia s k ton vi bo co doanh thu, bo co kt qu kinh
doanh...
- Kim tra ni dung, tnh hp php, hp l, hp l v qu trnh hch ton cc khon gim
thu (gim gi hng bn, hng bn b tr li) theo qui nh ca Nh nc.
- Kim tra thi im ghi doanh thu m bo doanh thu phn nh ng k v ph hp.
- Kim tra vic hch ton doanh thu v thu GTGT u ra.
- Trng hp doanh thu bng ngoi t, kim tra vic quy i ngoi t khi hch ton doanh
thu theo qui nh.
- Kim tra tnh chnh xc ca ni dung v qu trnh hch ton cc khon thu nhp hot ng
ti chnh, hot ng khc.
4/ Kim ton chi ph:
a- Mc ch:
- Xc nhn tnh trung thc, hp l ca cc ch tiu chi ph, gi vn hng bn phn nh trn
bo co chi ph, bo co ti chnh.
- Xem xt, nh gi vic chp hnh ch qun l, hch ton cc khon chi ph; xut cc
bin php qun l chi ph c hiu qu.
- Kim tra vic hch ton chi ph, vic phn b chi ph

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- Kim tra ni dung phn nh v cch hch ton cc khon chi ph qun l doanh nghip,
chi ph bn hng pht sinh ti n v. i chiu bo co chi ph qun l, chi ph bn hng vi bo
co kt qu kinh doanh.
- Kim tra, i chiu gia s ti khon k ton vi bo co chi ph, bo co ti chnh, i
chiu s liu cng ch tiu gia cc bo co.
- Kim tra phng php tnh, mc trch khu hao, thi im trch khu hao, phn b khu
hao cho i tng s dng v hch ton khu hao TSC.
- Kim tra vic qun l v hch ton xut vt liu cho sn xut kinh doanh, sa cha ti sn.
- Kim tra vic qun l v hch ton vt t thu hi s dng cho sn xut.
- Kim tra vic qun l v hch ton cng c dng c.
- Kim tra ni dung v t l cc khon chi ph tip tn, khnh tit, giao dch, qung co,
khuyn mi, cng tc ph, thu thu, hoa hng i l, ... v cc khon chi ph bng tin khc.
- Kim tra ni dung, tnh cht v mc chi: sa cha ti sn; bo h lao ng; hc tp, bi
dng, li vay vn...
- Kim tra vic tnh v hch ton chi tr lng, cc khon ph cp cho CBCNV.
- Kim tra t l v mc trch BHXH, BHYT, KPC.
- Kim tra vic tng hp v phn b chi ph sn xut chung cho cc i tng.
- Kim tra ni dung v vic hch ton cc khon chi hot ng ti chnh, hot ng bt
thng.
- Kim tra vic lp, tnh v hon nhp cc khon d phng cui nm.
5/ Kim ton kt qu hot ng kinh doanh:
a- Mc ch:
- Xc nhn tnh trung thc, hp l ca cc ch tiu v kt qu kinh doanh, kt qu hot ng
ti chnh, hot ng khc c phn nh trn bo co ti chnh ca n v.
- Xem xt, nh gi vic chp hnh ch qun l, hch ton cc ch tiu v kt qu kinh doanh.
- Kim tra vic tnh doanh thu thun xc nh kt qu kinh doanh ca hot ng kinh doanh.
- Kim tra vic tng hp v hch ton kt qu hot ng ti chnh v hot ng khc.
6/ Kim ton thu v cc khon phi np Ngn sch Nh nc:
a-Mc ch:
- Xc nhn tnh trung thc, hp l ca cc ch tiu v thu v cc khon phi np Ngn sch.
- Xem xt, nh gi vic chp hnh ngha v vi Ngn sch Nh nc.
- Kim tra thu GTGT u vo thng qua kim tra cc bo co thu GTGT u vo c
khu tr

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- Kim tra thu GTGT u ra thng qua kim tra vic tnh thu trn bo co thng k sn
lng doanh thu.
- Kim tra vic tnh v hch ton thu GTGT phi tr i tc.
- Kim tra vic kt chuyn thu GTGT khng c khu tr tnh vo chi ph.
- Kim tra vic k khai, tnh thu GTGT phi np.
- Kim tra vic tnh v hch ton thu np Ngn sch.
- Kim tra s thu phi np, np pht sinh trong k; s phi np, np lu k t u
nm; s cn phi np cui k.
- Kim tra vic tnh, hch ton cc khon np Ngn sch khc...
7/ Kim ton vic tng hp bo co ton n v
a- Mc ch:
- Xem xt, nh gi vic thc hin cc quy nh v tng hp cc bo co ti chnh, k ton
- Kim tra tnh trung thc, hp l ca cc ch tiu trn bo co hp nht ton n
- Kim tra mu biu cc bo co c ng theo quy nh hay khng
- Kim tra, i chiu ct s liu u k vi s liu trn bo co cui k k ton trc.
- Kim tra, i chiu s liu trn bng tng hp vi s liu trn cc ti khon k ton.
- Kim tra, i chiu s liu cui k vi bo co cn i pht sinh ti khon k ton v cc
ch tiu tng ng trn cc bo co k ton ni b v cc bo co ti chnh khc .
- Kim tra s chnh xc, ph hp ca cc ch tiu chi tit vi ch tiu tng hp trn bo co.
- Kim tra tnh cn i ca cc ch tiu (tng ti sn, tng ngun vn trn bo co cn i
k ton; li, l vi doanh thu v chi ph).
- Kim tra vic tnh ton, tng hp b tr cc ch tiu thanh ton ni b khi lp cn i k ton.
Tm tt ni dung:
vin cn nm bt l:
1. Nhng vn chung v kim ton ni b
2. c im kim ton vin ni b trong doanh nghip
3. Nhng ni dung m kim ton ni b thc hin kim ton:
- Kim ton tun th:
+ Bn cht ca kim ton tun th
+ Ni dung, c im ca kim ton tun th
+ Trnh t cng vic ca kim ton tun th

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- Kim ton hot ng:
+ Bn cht ca kim ton hot ng
+ Ni dung, c im ca kim ton hot ng
+ Trnh t cng vic ca kim ton hot ng
- Kim ton bo co ti chnh:
+ Nhim v kim ton bo co ti chnh
+ Ni dung, phng php kim ton bo co ti chnh
+ Trnh t cng vic kim ton bo co ti chnh
Cu hi n tp:
1. Khi nim kim ton ni b?
2. Kim ton vin ni b c nhng c im g?
3. Kim ton vin ni b c quyn hn v trc nhim g?
4. Kim ton tun th trong doanh nghip c c im g?
5. Bn cht ca kim ton tun th trong doanh nghip?
6. Kim ton tun th c im g khc bit so vi cc loi kim ton khc?
7. Trnh t thc hin kim ton tun th?
8. Bn cht ca kim ton hot ng?
9. Ni dung ca kim ton hot ng?
10. Phm vi ca kim ton hot ng bao gm nhng ni dung g?
11. Trnh t cng vic thc hin kim ton hot ng?
12. Nhim v ca kim ton bo co ti chnh?
13. Ni dung ca kim ton bo co ti chnh?
14. Trnh t cng vic kim ton bo co ti chnh?
15. Ni dung kim ton ni dung ti sn, ngun vn ?
16. Ni dung kim ton doanh thu, chi ph, kt qu hot ng sn xut kinh doanh ?
17. Kim ton ni trc thuc:
a. B ti chnh
b. Chnh ph
c. Quc hi
d. Doanh nghip, cng ty
18. Lnh vc kim ton ni b quan tm:

133
a. Kim ton tun th
b. Kim ton hot ng
c. Kim ton bo co ti chnh
d. C ba ni dung trn
19. i tng phc v ca kim ton NB:
a. Ban Gim c
b. Cc b phn trong n v
c. Gm a v b
d. Cc khch hng bn ngoi n v
20. Ni dung no sau y khng l chc nng ca kim ton ni b:
a. Kim tra
b. Xc nhn
c. T vn
d. X l vi phm
21. Trnh t kim ton ni b gm
a. 5 bc
b. 4 bc
c. 3 bc
d. 6 bc
22. Loi hnh doanh nghip no c th t chc b phn kim ton ni b:
a. Cng ty t nhn
b. Doanh nghip Nh nc
c. Cng ty c phn
d. Bt k doanh nghip no c nhu cu
Phn ti liu tham kho:
1. Bi ging kim ton. Hc vin cng ngh Bu chnh vin thng- Chng 6: T chc kim
ton ni b trong doanh nghip BCVT
2. Kim ton ni b. PGS.TS ng Vn Thanh Chng 3, 4, 5: (trang 109 n 194)
398)
4. Chun mc kim ton s 580 - Gii trnh ca Gim c- Ban hnh km theo quyt nh
s 219/2000/ Q- BTC
Hng dn n tp v tr li cu hi

134

HNG DN N TP V TR LI CU HI

Chng 1:
1- Xem li cc quan im v kim ton
2- Nhng lnh vc ca kim ton rt rng nhng bao gm nhng ni dung ch yu sau:
- Kim ton v thng tin
- Kim ton quy tc
- Kim ton hiu qu
- Kim ton hiu nng
3- Xem s mi quan h gia chc nng k ton v chc nng kim ton
4- Chc nng xc minh: Chc nng xc minh nhm khng nh mc trung thc ca ti
liu v tnh php l ca vic thc hin cc nghip v hay vic lp cc bo co ti chnh.
5- Chc nng by t kin: tu vo i tng kim ton chc nng ny th hin khc nhau
6- Chc nng by t kin, y ngi ch cn c nhng kin t vn nhiu hn
7- i tng: h thng bo co ti chnh trong doanh nghip
8- Cc tiu thc phn bit: ch th tin hnh, chc nng ch yu, chi ph, tnh khch quan,
i tng kim ton ch yu.
9- Tiu thc phn bit: ch th tin hnh, mc ch, thi gian, chc nng x l khi pht hin
sai st, gian ln
10- Bo co kim ton v th qun l
11- d
12- d
13- b
Chng 2:
1. Xem li khi nim
2. Cn c vo tiu thc phn loi:
- Phn loi bng chng kim ton theo ngun gc
- Phn loi bng chng kim ton theo loi hnh
3. Phn bit gia ti liu kim ton, c s dn liu, bng chng kim ton:
Ti liu kim ton l ton b nhng ti liu lin quan n cuc kim ton nhng cha qua x
l, sau khi kim ton vin x l th tr thnh c s dn liu, v nhng c s dn liu no
c s dng lm c s cho kin ca kim ton vin s l bng chng kim ton.
4. Xem phn thu thp bng chng kim ton
5. Bng chng thu thp t bn ngoi c gi tr hn v tnh khch quan cao hn
6. Xem li khi nim

135
7. Cc yu t ca h thng kim sot ni b: Mi trng kim sot chung, H thng k ton,
Cc loi kim sot v cc th tc kim sot
8.Vai tr ca h thng kim sot ni b:
- iu khin v qun l mt cch c hiu qu cc hot ng ca n v.
- Mang li s m bo chc chn l cc quyt nh v ch qun l c thc hin ng
th thc v gim st mc hiu qu ca cc ch v quyt nh .
- Pht hin kp thi cc vn kh khn ny sinh trong kinh doanh hoch nh v thc
hin cc bin php i ph.
- Ngn chn, pht hin cc sai phm v gian ln trong kinh doanh.
- Ghi chp k ton y , chnh xc v ng th thc v cc nghip v v hot ng kinh
doanh.
- Lp cc bo co ti chnh kp thi, hp l v tun theo cc yu cu php nh c lin quan.
- Bo v ti sn v thng tin khng b li dng v s dng sai mc ch.
9. 10. 11. 12. Xem li phn Gian ln v sai st
13. Khi nim trng yu: l khi nim ch r tm c v tnh h trng ca phn ni dung c
bn ca kim ton c nh hng ti tnh ng n ca vic nhn thc, nh gi i tng kim
ton v vic s dng thng tin nh gi ra quyt nh qun l.
Cc yu t quyt nh: quy m (mt lng) v tnh h trng (mt cht) ca phn ni dung c
bn
14. Ri ro kim ton: Quan h gia cc loi ri ro ny c phn nh thng qua cng thc
sau: AR= IR x CR x DR
15. d; 16. c; 17. a; 18. b;
Chng 3:
1. Khi nim phng php kim ton: Phng php kim ton l cc bin php, cch thc
c s dng trong cng tc kim ton nhm thc hin mc ch kim ton t ra.
2. Ni dung phng php khoa hc chung: Bao gm 5 bc c thc hin theo ng trnh t
3. Trong phng php khoa hc chung th bc 2 no l kh khn nht v cc nh khoa hc
khng gii thch c ti sao li la chn gi thit
4. Ni dung phng php phn tch tng qut: xem phn ni dung ca phng php phn tch
tng qut
5. Phng php kim tra chi tit cc nghip v v cc s d ti khon thng p dng ti
doanh nghip c quy m nh v ti y s lng nghip v t nn tin hnh kim ton s d
dng, thun li
6. Ni dung phng php k thut iu tra h thng: xem phn ni dung ca phng php k
thut iu tra h thng
7. Kim ton vin s dng phng php s dng cc th nghim chi tit: Vic tin hnh hay
khng tin hnh cc th nghim chi tit v kim sot ph thuc vo vic nh gi li ri ro
kim sot sau khi p dng k thut kim tra h thng. Nu mc ri ro kim sot c
nh gi l khng cao mc ti a hoc kim ton vin xt thy c th gim c ri ro kim
sot nh gi s b khi lp k hoch xung mt mc thp hn, kim ton vin s tin hnh

136
cc th nghim chi tit v kim sot cn thit c c bng chng v s hu hiu tng
ng ca kim sot ni b
8. Cch thc s dng bng s ngu nhin: xem phn ni dung phng php chn mu kim
ton c xc sut
9. c; 10. a; 11. b
Chng 4:
1- Trnh t chung gm 3 bc: Lp k hoch, thc hin kim ton, lp bo co kim ton
2- Tt c cc ni dung u phi tin hnh chun b hon thin, v y l iu kin tin quyt
quyt nh cht lng cuc kim ton
3- Ni dung k hoch chin lc: xem phn ni dung k hoch chin lc
4- Ni dung k hoch chi tit: xem phn ni dung k hoch chin lc
5- Khi mi mt cng ty n kim ton cho n v cn phi gi th mi kim ton (cng vn
mi kim ton)
6- Vic chp nhn kim ton c ghi nhn bng mt th hn kim ton hoc hai bn k
hp ng kim ton
7- Ni dung cng vic khi thc hin nh gi h thng kim sot ni b:
- Thm nh li cc nhn vin cc b phn khc nhau ca doanh nghip.
- Tham kho cc ti liu m t, cc phng php cng vic v s lu chuyn.
- Thu thp cc hiu bit v nhng quy nh m kim ton vin xc nh l quan trng i
vi cng vic kim ton.
- Kim ton vin cn kim tra xem nhng quy ch kim sot ni b p dng trong k c
th tin cy c nu c nhiu quy ch kim sot ni b khc nhau th kim ton vin cn nghin
cu c th tng quy ch kim sot ni b.
8- Thc hnh kim ton bao gm nhng ni dung:
- Phn tch nh gi.
9- Cc yu t c bn ca mt bo co kim ton:
a, Tn v a ch cng ty kim ton.
b, S hiu bo co kim ton.
c, Tiu bo co kim ton.
d, Ngi nhn bo co kim ton.
e, M u ca bo co kim ton.
f, Phm vi v cn c thc hin cuc kim ton.
g, kin nhn xt v bo co ti chnh.
h, a im v thi gian lp bo co kim ton.
i, Ch k v ng du.
10- C 4 loi kin ch yu

137
11-b; 12- b; 13- c; 14- c
Chng 5:
1- Kim ton vin phi tn trng b mt v nhng thng tin lin quan n khch hng: nhng
thng tin ny nh hng n hot ng sn xut kinh doanh, trong mt s trng hp nu
l thng tin ca khch hng s dn n ph sn
2- Nhng chun mc nghip v kim ton vin phi tri qua: tu theo loi hnh kim ton
vin th kim ton phi tri qua cc yu cu khc nhau
3- Nhng mi quan h c bn ca kim ton vin:
- Quan h vi cc tr l.
- Quan h vi cc chuyn gia
- Quan h vi cc kim ton vin khc
- Quan h vi khch hng
- Quan h vi cc kim ton vin ni b
- Quan h vi ngi th 3
4- Tnh c lp ca kim ton vin c th hin: Kim ton vin phi lun lun t ra c thi
v t. c lp trong khi tin hnh cng vic kim ton cng nh khi lp bo co kim
ton. Bt c biu hin v li no u khng ph hp vi phm cht c lp ca kim ton
vin. Nu c s hn ch v tnh c lp ca kim ton vin th kim ton vin phi tm
cch t loi b s hn ch ny, nu khng c th kim ton vin phi nu iu ny trong
lc bo co kim ton
5- Nhng c im c bn ca t chc b my kim ton ni b: Trc thuc n v c
kim ton, cc m hnh t chc kim ton
6- Nhng c im c bn ca t chc b my kim ton c lp: n v c tnh kinh doanh,
c 2 m hnh t chc c trng
7- Nhng c im c bn ca t chc b my kim ton Nh nc: l c quan Nh nc,
c 2 m hnh c trng
8- b; 9- a.
Chng 6:
tr li c cu 1 n cu 16, cc hc vin cn xem li cc ni dung lin quan c
trnh by r rng trong chng 6
17- a; 18- d; 19- c; 20- d; 21- b; 22- d.

Ti liu tham kho

138

TI LIU THAM KHO

1 - Ti liu tp hun Kim ton ni b Tng cng ty Bu chnh Vin thng Vit nam
nm 1998, 2001.
2 - Gio trnh Kim ton Trng i hc Ti chnh K ton nm 2001.
3 - L thuyt Kim ton - Khoa k ton, Trng i hc Kinh t Quc dn, GS, PTS
Nguyn Quang Quynh.
4 - Kim ton ni b. PGS-PTS ng vn Thanh, PTS L Th Ho-nh xut bn TC
nm 1998.
5 - Thc hnh Kim ton Bo co Ti chnh - nh xut bn TC nm 1997.
6 - Cc ch qun l TC ca Tng cng ty Bu chnh Vin thng Vit nam.
7 - Cc chun mc kim ton Vit nam
8 - Kim ton - John Dunn - Ngi dch V Trng Hng
Mc lc

139

MC LC

Mc Ni dung Trang
Chng I
TNG QUAN V KIM TON
1.1 Bn cht ca kim ton 03
1.2 Mc ch ca kim ton 06
1.3 Chc nng ca kim ton 08
1.3.1 Chc nng xc minh 08
1.3.2 Chc nng by t kin 08
1.4 Cc loi kim ton 08
1.4.1 Phn loi kim ton theo i tng c th 08
1.4.2 Phn loi kim ton theo ch th kim ton 10
Chng II
CC KHI NIM C BN S DNG TRONG KIM TON
2.1 Chng t kim ton, c s dn liu v bng chng kim ton 15
2.1.1 Chng t kim ton 15
2.1.2 C s dn liu 16
2.1.3 Bng chng kim ton 16
2.1.4 H s kim ton v lu tr h s kim ton 26
2.2 H thng kim sot ni b 27
2.2.1 Khi nim 27
2.2.2 Cc yu t cu thnh h thng kim sot ni b 28
2.3 Gian ln v sai st 32
2.3.1 Khi nim gian ln v sai st 32
2.3.2 Cc dng sai lm 32
2.3.3 Cc hnh thc gian ln 34
2.3.4 Cc nhn t nh hng n mc gian ln v sai st 35
2.4 Trng yu v ri ro 35
2.4.1 Trng yu 35
2.4.2 Ri ro trong kim ton 37
2.4.3 Quan h gia trng yu v ri ro trong kim ton 38
2.5 Khi nim hot ng lin tc 39
Chng III
Mc lc

140
PHNG PHP KIM TON
3.1 Phng php khoa hc chung 44
3.2 Phng php k thut, nghip v 45
3.2.1 Phng php kim ton c bn 45
3.2.2 Phng php kim ton tun th 52
3.3 Chn mu kim ton 53
3.3.1 Mu thng k v mu phi thng k 54
3.3.2 Phng php ly mu 54
3.3.3 K thut phn t 58
3.3.4 Chng trnh ly mu kim ton 58
Chng IV
TRNH T CC BC KIM TON
4.1 Lp k hoch kim ton 61
4.1.1 K hoch chin lc 67
4.1.2 K hoch chi tit 68
4.1.3 Chng trnh kim ton 71
4.2 Thc hnh kim ton 72
4.2.1 Nghin cu nh gi h thng k ton v cc quy ch kim sot ni b 72
4.2.2 Kim ton b phn cc bo co ti chnh 74
4.2.3 Phn tch nh gi 76
4.3 Bo co kim ton 77
4.3.1 Cc yu t c bn ca mt bo co kim ton 77
4.3.2 Cc loi bo co kim ton 78
4.3.3 Ngy ghi trn bo co kim ton, cc s kin sau ngy k bo co kim
ton v sau ngy pht hnh bo co ti chnh
83
Chng V
T CHC KIM TON
5.1 Kim ton vin 89
5.1.1 Nhng yu cu i vi kim ton vin 89
5.1.2 Tnh c lp ca kim ton vin 90
5.1.3 Cc chun mc nghip v 90
5.2 Cc mi quan h c bn ca kim ton vin 91
5.3 T chc b my kim ton 97
5.3.1 T chc b my kim ton ni b 97
5.3.2 T chc b my kim ton c lp 98
5.3.3 T chc b my kim ton Nh nc 99
Mc lc

141
Chng VI
T CHC KIM TON NI B TRONG DOANH NGHIP
6.1 Nhng vn chung v kim ton ni b 105
6.2 Kim ton vin ni b 110
6.3 Kim ton tun th trong doanh nghip 112
6.4 Kim ton hot ng trong doanh nghip 117
6.5 Kim ton bo co ti chnh 123

KIM TON
M s: 417KTO470

Chu trch nhim bn tho
TRUNG TM O TO BU CHNH VIN THNG 1

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