L thuyt kim ton

Ngi trnh by: TS L Vn Luyn CN khoa K ton - Kim ton

Kt cu chng trnh
Chng 1: Tng quan v kim ton Chng 2: H thng kim sot ni b Chng 3: Cc khi nim c bn trong kim ton Chng 4: Phng php kim ton v k thut chn mu trong kim ton Chng 5: Quy trnh kim ton v bo co kim ton
2

Chng 1 Tng quan v kim ton

- Vai tr ca kim ton v lch s hnh thnh v pht trin ca kim ton - Bn cht ca kim ton - i tng, chc nng ca kim ton v mi quan h gia k ton vi kim ton - Cc loi hnh t chc kim ton - Kim ton vin - T chc v hot ng ca cng ty kim ton c lp - Chun mc kim ton - Kim ton trong mi trng ng dng cng ngh thng tin
3

I- Vai tr ca kim ton, lch s ra i v pht trin ca kim ton

1- Vai tr ca Kim ton 2- Lch s ra i v pht trin ca kim ton

1- Vai tr ca kim ton

Nhu cu v thng tin tin cy Lm th no bit thng tin c tin cy hay khng? Cn c xc nh tin cy ca thng tin Vai tr ca kim ton

2- Lch s hnh thnh v pht trin

Kim ton - Audit gc t ting la tinh Audire, ngha l Nghe, l hot ng c t rt lu.

Kim tan thi k c i

Kim ton thi k trung i v cn hin i

Kim ton thi k cch mng cng nghip

Kim ton u th k XX n nay
6

Qu trnh hnh thnh

=> S hnh thnh ca kim ton do c s tch ri gia quyn s hu v chc nng qun l; s ra i ca cng ty c phn, th trng chng khon pht trin => nhu cu gii quyt cc mu thun gia ngi cung cp v ngi s dng thng tin => KTL ra i &PT.

Qu trnh hnh thnh

Hnh thnh t chc nng t kim tra k ton S ra i ca kim ton nh nc v kim ton ni b.

 S hnh thnh v pht trin ca kim ton

- Pht trin t chc nng t kim tra ca k ton > chc nng kim tra c lp - T kim ton chi tit -> Kim ton tng qut - Nhu cu tr thnh mt lnh vc kinh doanh dch v v xut khu - Nhu cu qun l nh nc v ca nh qun l => Hnh thnh cc t chc kim ton c lp, kim ton nh nc v kim ton ni b

II- Bn cht ca kim ton

1- Bn cht ca kim ton

Kim ton l 1 qu trnh tch lu (thu thp) v nh gi

bng chng v nhng thng tin c th nh lng c ca 1 thc th kinh t xc nh v bo co v mc ph hp gia nhng thng tin vi cc tiu chun c thit lp. Kim ton cn c thc

hin bi mt ngi c lp v thnh tho.

10

Bn cht ca kim ton

T.Tin nh lng Ngi - c lp - Thnh tho Bng chng

Mc ph hp

B. Co K.ton

Ngi SD T.Tin

Cc tiu chun

Q Kinh t
11

2- Phn bit gia kim ton vi k ton

- K ton - Kim ton

12

* Mi quan h k ton - kim ton:

Hot ng kinh t ca doanh nghip
4 1

Nhng ngi s dng thng tin: + Chnh Ph

5

+ Nh qun l
+ Nh u t + i tc + C ng..

Chc nng kim ton

Chc nng k ton

2

Thng tin k ton, ti chnh

13

K ton

Kim ton c lp

Duy tr

Ghi chp K ton

Xc nh tnh hp l ca cc BC

Cc bng chng
Cc nguyn tc k ton c chp nhn chung

Chun b

Bo co ti chnh
ngh cc iu chnh cn thit

BCTC kim ton

Nhng ngi S dng

Pht hnh cc BC kim ton b phn

BC ca kim ton vin

14

III- i tung, chc nng v li ch kinh t ca kim ton

1- i tung: i tng chung ca kim ton chnh l cc thng tin c th nh lng c ca 1 t chc, 1 DN no cn phi nh

gi v by t kin nhn xt v tnh trung thc, hp l ca

n. i tng c th ca kim ton ph thuc vo tng cuc kim ton, tng loi hnh kim ton, c th l cc thng tin ti chnh (nh cc BCTC), hoc thng tin phi ti chnh.

15

2- Chc nng ca kim ton:

L mt ngnh cung cp dch v c bit, kim ton thc hin chc nng:

KIM TRA, XC NHN

v v ca BY T KIN TNH TRUNG THC, HP L CC THNG TIN trc khi n n tay ngi s dng.

Hay, kim ton thc hin chc nng

- Kim tra, thm nh - Xc nhn v gii to trch nhim - T vn
16

3- Li ch kinh t ca kim ton Dch v kim ton c nhiu ngi quan tm s dng nh: cc doanh nghip, cc c quan chnh quyn, cc t chc phi li nhun, => Ti sao mi ngi li mun s dng dch v kim ton? => Cc quyt nh t sai lm (ri ro thp) => Kim ton gip gim loi ri ro g?
17

=> Li ch kinh t ca kim ton Gim hiu ri ro v thng tin Tng cng tin cy ca thng tin k ton Gp phn lnh mnh ho cc quan h kinh t, ti chnh.

18

IV- Cc loi hnh kim ton

1. Phn loi theo chc nng, mc ch kim ton.
Cn c theo chc nng kim ton, c th chia cng vic kim
ton thnh 3 loi: + Kim ton bo co ti chnh

+ Kim ton hot ng

+ Kim ton tun th

19

a. Kim ton bo co ti chnh (Audit of Financial Statements)

* Khi nim: Kim ton bo co ti chnh l vic xc nh xem ton b bo co ti chnh ca mt n v cng b c ph hp vi cc tiu chun c ch ra hay khng. Hay l vic kim tra v by t kin nhn xt v tnh trung thc, hp l ca cc bo co ti chnh ca 1 n v. Bo co ti chnh ca n v, bao gm: + Bng Cn i k ton (balance sheet) + Bo co kt qu kinh doanh (income statement)

+ Bo co lu chuyn tin t (statement of cash flows)

+ Thuyt minh cc bo co ti chnh (accompanying footnotes) Ngoi ra, l cc bo co, ti liu, s liu k ton
20

Kim ton bo co ti chnh

* i tng kim ton: L cc bo co, ti liu k ton: BCTC, BC quyt ton, BC k tan, ti liu, s sch k ton,...

* Chun mc dng nh gi: Kim ton bo co ti chnh Trc ht l cc nguyn tc k ton c chp nhn ph bin (GAAP), ly cc chun mc k ton hay ch k ton hin hnh lm thc o ch yu.
* Ch th tin hnh: Kim ton bo co ti chnh thng c thc hin bi cc kim ton t bn ngoi (KT c lp & kim ton nh nc), ch yu l kim ton c lp. * Kt qu: phc v cho nhng ngi quan tm ti BCTC ca n v (bn th 3) cc c ng, c quan qun l nh nc, cc nh u t, cc TCTD, cc nh cung cp (ch n),
21

b. Kim ton hot ng (Opperational Audit).

- K/nim:

Kim ton hot ng l qu trnh kim tra v nh gi v hiu qu v v tnh hiu lc ca mt hot ng t xut phng n ci tin. Hay Kim ton hot ng l s xem xt li (review) cc th tc v phng php hot ng ca bt k mt b phn no trong mt t chc, nhm mc ch nh gi v hiu qu (efficciency) v hiu lc (effectiveness) t xut phng n ci thin VD: nh gi hiu qu v tnh chnh xc v tnh lng ca mt h thng chng trnh my vi tnh mi ci t

22

Kim ton hot ng

* i tng: C th bao gm: R sot li h thng k ton v cc qui ch kim sot ni b gim st v tng cng hiu qu ca h thng ny. Kim tra vic huy ng, phn phi, s dng cc ngun lc, nh: nhn, ti, vt lc, thng tin... Kim tra tnh hiu qu ca hot ng sn xut kinh doanh, phn phi v s dng thu nhp, bo ton v pht trin vn... Kim tra v nh gi tnh hiu qu hot ng ca tng b phn chc nng trong vic thc hin cc mc tiu kinh doanh ca doanh nghip. nh gi hiu qu ca mt qui trnh sn xut
23

Kim ton hot ng

* Tiu chun nh gi: Tiu chun nh gi c xc nh tu theo tng i tng c th. => khng c chun mc chung v vic la chn chun mc thng mang tnh ch quan tu theo nhn thc ca kim ton vin. * Ch th tin hnh: Thng c thc hin bi cc kim ton vin ni b, nhng cng c th do kim ton vin Nh nc hay kim ton vin c lp tin hnh. * Kt qu: Ch yu phc v cho li ch ca chnh bn thn n v c kim ton.
24

c. Kim ton tun th (Compliance/regulatory Audit)

- K/nim: L vic kim tra nhm nh gi mc chp hnh lut php, chnh sch, ch qun l, hay cc vn bn, qui nh no ca n v. - i tng: l vic tun th php lut v cc qui nh hin hnh, c th bao gm:

Lut php, chnh sch, ch ti chnh k ton, ch qun l ca Nh nc,

Ngh quyt, quyt nh, quy ch ca Hi ng qun tr, Ban gim c, ni qui c quan. Cc qui nh v nguyn tc qui trnh nghip v, th tc qun l ca ton b hay tng khu cng vic ca tng b phn. 25

Kim ton tun th ...

- Tiu chun dng nh gi: l cc vn bn c lin quan, nh: lut thu, cc vn bn php qui, cc ni qui, ch , th l... - Ch th tin hnh: c thc hin ch yu bi kim ton vin ni b, kim ton vin nh nc hay kim ton vin c lp. - Kt qu: Ch yu phc v cho cc cp thm quyn c lin quan, cc nh qun l.
26

2. Phn loi theo ch th kim ton

+ Kim ton c lp

+ Kim ton nh nc
+ Kim ton ni b

27

2.1- Kim ton c lp

(Independent Audit)

28

Kim ton c lp
a. K/nim:

L hot ng kim ton c tin hnh bi cc kim ton vin chuyn nghip thuc cc t chc kim ton c lp. H ch yu thc hin cc cuc kim ton bo co ti chnh; ngoi ra v tu theo yu cu ca khch hng KTC cn thc hin kim ton hot ng, kim ton tun th v cung cp cc dch v t vn v k ton, thu, ti chnh...
29

Kim ton c lp...

Do s c lp trong hot ng nn kt qu kim ton ca h to c s tin cy i vi nhng ngi s dng thng tin, do KTL c vai tr rt quan trng trong nn kinh t th trng. Nhng ngi s dng bo co ti chnh m ch yu l cc bn th 3 ch tin cy vo nhng bo

co c kim ton c lp kim ton.

30

Kim ton c lp
b. Kim ton vin: l nhng ngi hot ng chuyn nghip, c chuyn mn, c k nng, c cc iu kin c cp chng ch KTV. c. Tnh cht ca cuc kim ton: do kim ton c lp tin hnh l mang tnh t nguyn trn c s th mi kim ton v hp ng kim ton k kt gia cng ty kim ton vi n v mi kim ton. Do cc cng ty KTL l loi hnh t chc cung ng dch v nn t chc mi kim ton phi tr ph kim ton
31

Kim ton c lp
d. Chun mc ngh nghip: l h thng chun mc kim ton ca u ban chun mc kim ton quc gia v quc t xy dng, cng b. CMKT Vit Nam do y ban Chun mc thuc B Ti chnh xy dng v cng b, CMKT quc t do U ban chun mc kim ton quc t thuc IFAC xy dng v cng b. e. i tng phc v ca KTL: ch yu l nhng ngi s dng bo co ti chnh (bn th 3), ngoi ra tu theo yu cu ca c quan NN hay ca ch DN m i tng phc v l c quan QL NN hay th trng n v.
32

T chc v hot ng ca kim ton c lp

f. T chc: Cc t chc KTL hin nay xt v mt quy m v phm vi hot ng c th l cng ty kim ton quc t, cng ty quc gia, cng ty i phng v khu vc, cc cng ty nh. Xt v s hu c cng ty a quc gia, cng ty thuc s hu NN, cng ty c phn, cng ty i nhn, cng ty t nhn, vn phng kim ton. g. Cc dch v m cng ty KTL c th cung ng: - Dch v kim tan v xc nhn - Dch v thu - Dch v k ton - Dch v t vn qun l - Dch v t vn ti chnh, t vn u t - .
33

2.2. Kim ton Nh nc

(State Audit)

34

a. Khi nim v t chc

Khi nim: L hot ng kim ton do c quan kim ton Nh nc (c quan kim tra ti chnh nh nc c lp) tin hnh. KTNN thng tin hnh kim ton tun th kt hp vi kim ton BCTC, xem xt hiu qu hot ng, tnh hnh chp hnh cc chnh sch, lut l, ch qun l kinh t ca cc n v c s dng vn, kinh ph, ti sn ca nh nc. 35

 T chc
C quan kim ton nh nc l mt t chc trong b my qun l ca nh nc. Kim ton vin nh nc l cc vin chc nh nc. V mt t chc: Kim ton Nh nc c th trc thuc Chnh ph, Quc hi hoc To n. KTNN Vit nam do Quc hi thnh lp
36

b. Chc nng v i tng

Chc nng ca KTNN: Kim ton BCTC, KT tun th, KT hot ng i vi c quan, n v, t chc qun l, s dng NSNN, tin v ti sn nh nc. Hot ng ca KTNN: Kim tra, nh gi v xc nhn tnh ng n, trung thc ca bo co ti chnh; vic tun th php lut, tnh kinh t, hiu qu v hiu lc trong qun l, s dng ngn sch, tin v ti sn nh nc. i tng trc tip v thng xuyn ca KTNN: l cc t chc, c nhn v cc hot ng c lin quan n qun l, s dng ngn sch, tin v ti sn nh nc Mc ch ca KTNN Vit Nam
37

c. Nguyn tc v chun mc ca KTNN

- Nguyn tc: Theo lut KTNN Vit Nam + Ch tun theo php lut + Trung thc, khch quan

- Chun mc: + CM quc t: Do t chc cc c quan kim ton ti cao (INTOSAI) xy dng v cng b. + CM quc gia: Do thng v quc hi quy nh, Tng KTNN xy dng v ban hnh.
38

d. Kim ton vin NN

Kim ton vin nh nc l cng chc nh nc, do nh nc tr lng -> n v c kim ton khng phi tr ph kim ton. Cc chc danh kim ton NN

- KTV cao cp - KTV chnh - KTV

- KTV d b
39

e. Tnh cht hot ng ca kim ton NN

Tnh cht ca cuc kim ton l mang tnh bt buc Bo co KT ca KTNN l cn c : - Quc hi xem xt, quyt nh d ton NSNN, phn b NS TW, Q d n & cng trnhquan trng quc gia c u t t ngun NSNN. Xem xt ph chun quyt ton NSNN, gim st thc hin NSNN, CS ti chnh, chnh sch tin t quc gia - Chnh ph & c quan QLNN s dng trong qun l NN
40

Bo co KT ca KTNN l cn c: - Hi ng ND xem xt d ton, phn b, gim st thc hin v quyt ton NS a phng - To n v cc c quan lut php s dng x l cc hnh vi vi phm PL v kinh t, ti chnh - V c kim ton thc hin cc bin php khc phc cc sai phm, yu km trong hot ng do KTNN pht hin v kin ngh

41

f. Cc hot ng kim ton NN

Kim ton bo co ti chnh Kim ton tun th Kim ton hot ng T chc v hot ng ca KTNN Vit Nam

42

2.3- Kim ton ni b (Internal Audit)

43

Kim ton ni b
Khi nim Vai tr ca KTNB trong DN Tnh c lp ca KTNB Mc tiu ca KTNB Nhim v ca KTNB T chc KTNB i tng phc v ca KTNB Ni dung KTNB thc hin
44

Kim ton l g?

45

Kim ton l qu trnh cc chuyn gia c lp, c thm quyn thu thp v nh gi cc bng chng v nhng thng tin c th nh lng ca mt t chc, nhm xc nh v bo co v mc ph hp ca nhng thng tin vi cc tiu chun c thit lp; kim ton cn nh gi tnh hiu qu ca vic s dng cc ngun lc, cc hot ng; hiu lc ca cc chnh sch v quyt nh qun l.
46

V- Chun mc kim

ton
(Standards on Auditing)

47

1- Khi nim:

Chun mc kim ton l nhng nguyn tc c bn v nghip v v v vic x l cc mi quan h pht sinh trong qu trnh kim ton. Hiu theo ngha rng, chun mc kim ton bao gm c nhng hng dn, nhng gii thch v cc nguyn tc c bn cc kim ton vin c th p dng trong thc t, o lng v nh gi cht lng cng vic kim ton.
48

IFAC
ISA= International Standards on Auditing

IASC

MoF

VSA= Vietnamese Standards on Auditing

49

2- Khi qut v h thng chun mc kim ton quc t

Chun mc kim ton quc t (International Standard on Auditing ISA) do U ban xy dng CM kim ton thuc Lin on k ton quc t (IFAC) xy dng v cng b (ch yu c lin quan n kim ton BCTC). Trong c 10 chun mc quan trng c chp nhn ph bin v c chia lm 3 phn h:
50

Khi qut v h thng chun mc kim ton quc t

- Phn h 1: gm 3 chun mc chung c lin quan n cc tiu chun (yu cu i vi kim ton vin) - Phn h 2: gm 3 chun mc v thc hnh kim ton (lp k hoch kim ton, tm hiu h thng kim sot ni b, bng chng kim ton) - Phn h 3: Gm 4 chun mc c lin quan n lp bo co kim ton
51

Generally Accepted Auditing Standards

General qualifications and conduct

Field Work performance of the audit

Reporting results

- Adequate training & proficiency - Independence of the mental attitude - Due professional care

- Proper planning and supervision - Sufficient understanding of the internal control structure - Sufficient competent evidence

- Wether statements were prepare with GAAP -Circumstances when GAAP not consistently followed - Adequacy of informative disclosures -Expression of opinion on financial statements as a whole 52

3. Khi qut H thng chun mc kim ton Vit Nam ban hnh
t 1 ban hnh 04 chun mc: 1. Chun mc s 200 : Mc tiu v nguyn tc c bn chi phi kim ton bo co ti chnh; 2. Chun mc s 210 : Hp ng kim ton; 3. Chun mc s 230 : H s kim ton; 4. Chun mc s 700 : Bo co kim ton v bo co ti chnh. t 2 ban hnh 06 chun mc: 5. Chun mc s 250 : Xem xt tnh tun th php lut v cc qui nh trong kim ton bo co ti chnh; 6. Chun mc s 310 : Hiu bit v tnh hnh kinh doanh; 7. Chun mc s 500 : Bng chng kim ton; 8. Chun mc s 510 : Kim ton nm u tin - S d u nm ti chnh 9. Chun mc s 520 : Quy trnh phn tch; 10. Chun mc s 580 : Gii trnh ca Gim c.
53

t 3 ban hnh 06 chun mc: 11. Chun mc s 240 : Gian ln v sai st; 12. Chun mc s 300 : Lp k hoch kim ton; 13. Chun mc s 400 : nh gi ri ro v kim sot ni b; 14. Chun mc s 530 : Ly mu kim ton v cc th tc la chn khc; 15. Chun mc s 540 : Kim ton cc c tnh k ton; 16. Chun mc s 610 : S dng t liu ca kim ton ni b. t 4 ban hnh 05 chun mc:

17. Chun mc s 220 : Kim sot cht lng hot ng kim ton;
18. Chun mc s 320 : Tnh trng yu trong kim ton; 19. Chun mc s 501 : Bng chng kim ton b sung i vi cc khon mc v s kin c bit;

20. Chun mc s 560 : Cc s kin pht sinh sau ngy kho s k ton lp bo co ti chnh;
21. Chun mc s 600 : S dng t liu ca kim ton vin khc.
54

t 5 ban hnh 06 chun mc: 22. Chun mc s 401 : Thc hin kim ton trong mi trng tin hc; 23. Chun mc s 550 : Cc bn lin quan; 24. Chun mc s 570 : Hot ng lin tc; 25. Chun mc s 800 : Bo co kim ton v nhng cng vic kim ton c bit ; 26. Chun mc s 910 : Cng tc sot xt bo co ti chnh; 27. Chun mc s 920 : Kim tra thng tin ti chnh trn c s cc th tc tho thun trc. t 6 ban hnh 06 chun mc: 28. Chun mc 402 : Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi 29. Chun mc 620 : S dng t liu ca chuyn gia 30. Chun mc 710 : Thng tin c tnh so snh 31. Chun mc 720 : Nhng thng tin khc trong ti liu c bo co ti chnh kim ton 32. Chun mc 930 : Dch v tng hp thng tin ti chnh 33. Chun mc 1000 : Kim ton bo co quyt ton vn u t 55 hon thnh.

t 7 ban hnh 04 chun mc: 34. Chun mc 260: Trao i cc vn quan trng pht sinh khi kim ton vi Ban lnh o n v c kim ton; 35. Chun mc 330: Th tc kim ton trn c s nh gi ri ro; 36. Chun mc 505: Thng tin xc nhn t bn ngoi; 37. Chun mc 545: Kim ton vic xc nh v trnh by gi tr hp l.
www.MoF.gov.vn www.kiemtoan.com.vn
56

VI- Kim ton vin

57

Kim ton vin

1- Kim ton vin l nhng ngi c o to c trnh chuyn mn, c lp v c o c ngh nghip c cp chng ch KTV. - KTV trong t chc kim ton c lp - Kim ton vin trong kim ton ni b - Kim ton vin thuc Kim ton nh nc

58

Kim ton vin

2- Yu cu (tiu chun) ca KTV: 2.1 Theo IFAC v ISA, cc kim ton vin phi c cc tiu chun sau: a. Tiu chun v trnh chuyn mn: KTV l nhng ngi c kh nng v k nng ngh nghip. - Phi tri qua o to: Tt nghip i hc v k ton ti chnh, - Tri qua mt thi gian thc t v c kinh nghim v lnh vc k ton, ti chnh
59

 V trnh chuyn mn (tip) - Phi c o to v t o to thng xuyn duy tr trnh chuyn mn - Tri qua k thi tuyn KTV cp nh nc v c cp chng ch kim ton vin

60

Yu cu vi KTV
b. Yu cu v tnh c lp: KTV phi c tnh c lp v kinh t v t tng i vi n v m mnh kim ton - V kinh t, khng c cc quan h kinh t hay hng li v kinh t t i tng kim ton ngoi tr ph kim ton ghi trn hp ng KT - V t tng, khng kim ton nhng n v m KTV c quan h nhn thn (b m, v chng, con, anh ch em rut)
61

 Yu cu v tnh c lp (tip) - c lp trong lp k hoch, tin hnh KT v lp bo co kim ton - Nu c nhng yu t lm gim tnh c lp khi kim ton th KTV phi tm cch loi tr, nu khng loi tr c th phi nu trong bo co kim ton
62

Yu cu vi KTV
c. Yu cu v o c ngh nghip - Tnh trung thc, khch quan - Tnh b mt

- Tn trng lut php v cc chun mc ngh nghip

63

2.2 Tiu chun i vi KTV Vit Nam

Trong ngh nh 07 v Quyt nh s 87/2005/Q-BTC ngy 01/12/2005 ca B trng B Ti chnh.
c lp Chnh trc Khch quan Nng lc chuyn mn v tnh thn trng Tnh bo mt T cch ngh nghip Tun th chun mc chuyn mn.

64

VII- Kim ton trong mi trng ng dng cng ngh thng tin

65

Kim ton trong mi trng ng dng cng ngh thng tin

nh hng ca mi trng tin hc Yu cu i vi KTV Yu cu khi lp KH kim ton nh gi ri ro v ICS Yu cu i vi phng php v th tc kim ton

66

Chng 2 H THNG KIM SOT NI B

(Internal Control System- ICS)
1. Khi nim v mc tiu,nhim v ca HTKSNB 2. Cc b phn cu thnh ca HTKSNB

3. Nhng vn cn ch khi thit lp HTKSNB

4. Nhng hn ch vn c ca HTKSNB

5. Nghin cu, nh gi HTKSNB ca kim ton vin

67

1- Khi nim, mc tiu, nhim v ca HT KSNB

1.1 Khi nim

1.2 Mc tiu ca ICS

1.3 Nhim v

68

t vn
Mc tiu qun l iu hnh mt doanh nghip? Ngi ng u doanh nghip cn bit nhng g trong doanh nghip ca mnh? Ngi ng u doanh nghip cn lm g t c nhng iu ?

69

 Xy dng chin lc, k hoch, chnh sch qun l, iu hnh Xy dng b my t chc cc phng ban Phn cng chc nng, nhim v cho tng b phn, tng c nhn Quy nh cc th tc k thut nghip v Xc lp h thng thng tin, bo co Quy nh chc nng kim sot t bn trong v kim sot c lp
70

Khi nim
(1) H thng kim sot ni b l ton b nhng chnh sch v th tc kim sot do Ban Gim c ca n v thit lp nhm m bo vic qun l cht ch v hiu qu ca cc hot ng trong kh nng c th. (IAS 400)

71

 Khi nim (tip) (2) Theo (COSO): Kim sot ni b l 1 qui trnh chu nh hng bi Hi ng Qun tr, cc nh qun l v cc nhn vin khc ca 1 t chc, c thit k cung cp s m bo hp l trong vic thc hin cc mc tiu m Hi ng qun tr, cc nh qun l mong mun l:
+ Hiu lc v hiu qu ca cc hot ng

+ Tnh cht ng tin cy ca cc bo co ti chnh

+ S tun th cc lut l v qui nh hin hnh

72

 ICS khng ch l mt th tc hay mt chnh sch c

thc hin mt vi thi im nht nh m c vn hnh lin tc tt c mi cp trong DN. HQT v cc nh qun tr cp cao chu trch nhim cho vic thit lp mt vn ha ph hp nhm h tr cho quy trnh KSNB hiu qu, gim st tnh hiu qu ca h thng ny mt cch lin tc. Tt c cc thnh vin ca t chc u tham gia vo quy trnh ny.

73

Trch nhim ca nh qun l

- Nh qun l phi thit lp v duy tr vic kim sot ton din n v mnh - Chu trch nhim trong vic trnh by BCTC ph hp vi cc nguyn tc v chun mc k ton chung. - Cn phi pht trin mt c cu KS m bo mc hp l (nhng khng tuyt i) rng BCTC c trnh by hp l - Khi pht trin c cu KS, nh qun l cn cn nhc gia li ch v chi ph ca vic kim sot 74

1.2 Mc tiu ca H thng KSNB

Mc tiu kt qu hot ng: Hiu qu v hiu

nng ca cc hot ng

Mc tiu thng tin: tin cy, tnh hon thin v Mc tiu tun th: S tun th php lut v quy

cp nht ca cc thng tin ti chnh v qun l

nh

75

Mc tiu ca H thng KSNB (tip)

Mc tiu kt qu hot ng: Hiu qu v hiu nng hot ng

S dng c hiu qu cc ti sn v cc ngun lc khc Hn ch ri ro m bo s phi hp, lm vic ca ton b nhn vin t c mc tiu ca DN vi hiu nng v s nht qun. Trnh c cc chi ph khng ng c/ vic t cc li ch khc (ca nhn vin, ca khch hng...) ln trn li ch ca DN.
76

Mc tiu ca H thng KSNB (tip)

Mc tiu thng tin: tin cy, tnh hon thin v cp nht ca thng tin ti chnh v TT qun l
Cc bo co cn thit c lp ng hn v ng tin cy ra quyt nh trong ni b DN Thng tin gi n Ban G, HQT, cc c ng v

cc c quan qun l phi c cht lng v tnh nht qun BCTC v cc bo co qun l khc c trnh by mt cch hp l v da trn cc chnh sch k ton c xc nh r rng
77

Mc tiu ca H thng KSNB (tip)

Mc tiu tun th: S tun th php lut v quy

nh. m bo mi hot ng ca DN u tun th:

Cc lut v quy nh ca NN
Cc yu cu qun l Cc chnh sch v quy trnh nghip v ca DN.

78

1.3 Nhim v ca ICS:

- Pht hin v ngn nga kp thi cc sai phm trong h thng x l nghip v - Bo v n v trc nhng tht thot c th trnh - m bo vic chp hnh chnh sch kinh doanh

79

2. Cc b phn cu thnh ca h thng kim sot ni b

80

Control Environment

I.C.S
Accounting System

Control Procedures

81

2.1. Mi trng kim sot

Mi trng kim sot bao gm ton b nhng nhn t c nh hng n qu trnh thit k, s vn hnh v tnh hiu qu ca kim sot ni b, trong , nhn t ch yu l nhn thc v hnh ng ca cc nh qun l n v

82

Mt s nhn t chnh thuc v mi trng kim sot

(1). Trnh , thc, nhn thc, o c, trit l, phong cch iu hnh ca Ban Gim c, Hi ng Qun tr (2). C cu t chc ca n v (3). i ng nhn s

(4). K hoch v d ton

(5). Kim ton ni b (6). Cc phng php truyn t s phn cng quyn hn (7). Cc yu t bn ngoi => nh hng ca mi trng KS n hiu qu ca ICS
83

2.2 H thng k ton:

Thng qua vic ghi chp, tnh ton, phn loi cc nghip v, vo s sch, tng hp v lp cc bo co k ton, bo co ti chnh, h thng k ton khng nhng cung cp nhng thng tin cn thit cho qu trnh qun l, m cn ng vai tr quan trng trong vic kim sot cc mt hot ng ca n v, nn n l mt b phn quan trng ca Kim sot ni b.
84

Cc yu cu ca h thng k ton:
- Tnh trung thc - S ph chun - Tnh y - S nh gi - S phn loi - Kp thi (Validity) (Authorization) (Completeness) (Valuation) (Classification) (Timline)

- Chuyn s v tng hp chnh xc (Posting &

summarization)

85

2.3 Cc th thc kim sot * Khi nim: L nhng chnh sch, th tc gip cho vic thc hin cc ch o ca ngi qun l. N m bo cc hot ng cn thit qun l cc ri ro c th pht sinh trong qu trnh thc hin cc mc tiu ca doanh nghip.

86

V d v cc th thc kim sot Rt a dng, c th bao gm: + Kim tra, so snh, ph duyt cc s liu, ti liu + Kim sot s chnh xc ca cc s liu k ton + Kim tra s ph duyt cc chng t k ton + i chiu s liu ni b vi bn ngoi + .

87

3. Nhng vn cn ch khi thit k H thng kim sot ni b

(Cc nguyn tc)

88

 Nguyn tc ton din

Nguyn tc 4 mt Nguyn tc cn nhc Li ch Chi ph Nguyn tc phn cng phn nhim Phn chia trch nhim thch hp (nguyn tc bt kim nhim) Cc th tc ph chun ng n Chng t v s sch y Bo v ti sn vt cht v s sch Kim tra c lp Phn tch r sot
89

5 yu t c bn ca HTKSNB
1. Gim st ca Ban lnh o v vn ha DN 2. Nhn bit v nh gi ri ro 3. Cc hot ng kim sot v phn nhim 4. Thng tin v trao i thng tin 5. Gim st hot ng v sa sai

90

5 yu t c bn c y ban Basel v gim st hot ng Ngn hng c th ha thnh cc nguyn tc c bn trong ti liu hng dn ca mnh v: H thng Kim sot ni b ca NHTM
91

4. Nhng hn ch vn c
ca kim sot ni b

92

4. Nhng hn ch vn c ca kim sot ni b Hn ch vn c ca ICS xut pht t nhng nguyn nhn sau: 1/ Yu cu ca nh qun l l nhng chi ph cho kim tra phi hiu qu, ngha l phi t hn tn

tht do nhng sai phm gy ra.

2/ Hu ht cc bin php kim tra u tp trung

vo cc sai phm d kin, v th thng b qua

cc sai phm t xut hay bt thng
93

Nhng hn ch vn c...
3/ Sai phm ca nhn vin xy ra do thiu thn trng, sai lm trong xt on, hoc hiu sai hng dn ca cp trn 4/ Vic kim tra c th b v hiu ho do thng

ng vi bn ngoi hoc gia cc nhn vin

trong doanh nghip 5/ Cc th tc kim sot c th khng cn ph hp do iu kin thc t thay i ...
94

5. Nghin cu, nh gi ICS ca kim ton vin

95

Ti sao kim ton vin phi nghin cu v nh gi ICS? nh gi ICS l nh gi nhng g? nh gi nh th no?

96

a. S cn thit KTV phi nghin cu v nh gi ICS

Xut pht t mc tiu, nhim v ca ICS Xut pht t yu cu ca kim ton Xut pht t nhng gii hn ca cuc kim ton => T nh gi ICS s xc nh c phm vi quy m kim ton hp l, mc tin hnh cc th nghim c bn, quy m v mc mu KT
97

S cn thit.
Nghin cu c cu KSNB ca khch hng v nh gi ri ro KS l nhim v quan trng ca Auditors. L mt trong nhng chun mc chung ca kim ton.
Auditor cn t c s hiu bit y v c cu KSNB lp k hoch kim ton v xc nh bn cht, thi hiu v phm vi cc th nghim cn tin hnh
98

S cn thit.
S quan tm ca KTV khi kim ton BCTC: - Tnh tin cy ca qu trnh ghi chp ti chnh: v chng nh hng trc tip n BCTC v cc dn liu (gii trnh) c lin quan => nh hng ti mc tiu xem xt ca KTV. - S nhn mnh kim sot trn cc giao dch: Trc ht KTV cn nhn mnh vo vic KS cc giao dch hn l s d cc ti khon. u ra ca k ton
ph thuc rt nng vo tnh chnh xc ca thng tin u vo v qu trnh x l k ton (cc giao dch)

99

b. nh gi ICS
nh gi tin cy (hiu qu) ca ICS => Mc ri ro kim sot, kh nng pht hin v ngn chn nhng sai phm - nh gi mi trng kim sot - nh gi h thng k ton - nh gi cc th tc, th thc v cc cht kim sot

=> nh gi nhng im mnh, im yu ca h thng, cc cht kim sot cn yu, cn thiu

100

c.Cc bc NC, nh gi ICS

Tm hiu v n v Xem xt cc vn bn nh gi mi trng kim sot nh gi h thng k ton nh gi cc th tc kim sot D kin mc CR Thit k cc th nghim KS Tin hnh cc th nghim KS nh gi mc CR Tin hnh cc th nghim KS b sung Kt lun
101

Chng 3- Cc khi nim c bn trong kim ton

1. C s dn liu (Assertion) 2. Sai st v gian ln (Error and Fraud) 3. Trng yu (materiality) 4. Ri ro kim ton (Auditing Risk) 5. Bng chng kim ton (Audit Evidence) 6. Tnh hot ng lin tc
102

1. C s dn liu (AssertionS)
1.1. K/nim:
+ L nhng gii trnh ca cc nh qun l chng minh v cc khon mc c trnh by trn bo co ti chnh. + C s dn liu c hnh thnh xut pht t trch nhim ca cc nh qun l i vi vic thit lp, trnh by v cng b cc bo co ti chnh theo ng cc chun mc k ton hin hnh.

103

C s dn liu
Hay : C s dn liu ca BCTC l s khng nh mt cch cng khai hoc ngm nh ca ban qun l v s trnh by ca cc b phn trn BCTC.

104

b. Cc yu cu ca c s dn liu - Hin hu (Existence)

- Quyn v ngha v (Rights and Obligations) - Chnh xc - nh gi - y (Accuracy) (Valuation) (Completeness)

- Trnh by v thuyt minh (Presentation and Disclosure)

105

1.2. C s dn liu v mc tiu kim ton

-

KTV phi thu thp c bng chng kim ton cho tng CSDL ca cc khon mc trn BCTC. V d: Khi kim ton khon mc Hng tn kho, KTV phi thu thp c y bng chng

chng minh rng khon mc hng tn kho trn

BCTC l c thc, c phn nh y , c nh gi ng, phn loi ph hp vi cc chun mc, nguyn tc k ton.
106

C s dn liu v mc tiu kim ton

- Bng chng kim ton lin quan n mt CSDL khng th b p cho vic thiu bckt lin quan n mt csdl khc. V d S hin hu (E) ca hng tn kho v Gi tr (V) ca hng tn kho. - Cc th nghim c th cung cp bckt cho nhiu csdl cng mt lc. V d: kim tra vic thu hi cc khon phi thu c th cung cp bng chng cho s hin hu v cho gi tr ca cc khon phi thu .

107

2. Gian ln v sai st (Fraud and Error)

2.1 Gian ln (Fraud)
* Khi

nim:

L nhng hnh vi ch la di c lin quan n vic tham , bin th ti sn hoc xuyn tc cc thng tin ti chnh hoc giu gim ti sn.
108

* Biu hin ca gian ln

+ Gi mo chng t, sa cha hoc x l chng t theo kin ch quan + Giu gim thng tin, ti liu + Ghi chp cc nghip v khng c tht

+ C p dng sai ch ti chnh k ton

+ Xy ra lp i lp li + Gn vi mt li ch kinh t no : n cp, lm gi chng t; giu dim cc khon n xu
109

2.2. Sai st (Error)

* Khi nim: L nhng li khng c nhng lm nh hng n h thng thng tin v bo co ti chnh. * Biu hin:

+ Li v tnh ton s hc hay ghi chp sai

+ B st hoc hiu sai s vic + p dng sai ch k ton, ti chnh nhng khng c
110

2.3. Nhng nhn t nh hng n mc gian ln v sai st

* Cc nhn t bn trong: + Hiu qu ca ICS + Trnh v o c ca cc nh qun l + Trnh v thc ca nhn vin + C cu t chc b my

+ Tnh cht ca ngnh ngh v n v

111

Cc nhn t bn trong (tip) + c tnh ca ti sn + Thiu st ca h thng k ton v KSNB + Lng ca cn b nhn vin

112

* Cc nhn t bn ngoi: - Chin lc KD v sc p bt thng ln doanh nghip:

+ Khch hng u ra + Ngun cung cp u vo +Yu cu v thnh tch + Yu cu v thi gian

113

Cc nhn t bn ngoi (tip) - Chnh sch php lut thiu ng b, nhiu im yu, nhiu k h - Cc bin ng kinh t v m: lm pht, li sut, t gi - i th cnh tranh - Tng trng kinh t + Mi trng k thut cng ngh + Khi doanh nghip nhy sang kinh doanh 1 lnh vc mi
114

3. Trng yu (Materiality)
3.1 Khi nim trng yu
By t kin v tnh Chnh xc v y Ch c th v c trch nhim by t kin v tnh Trung thc & Hp l

KTV

Trung thc v hp l (True & Fair) ngha l:

+ BCTC c lp theo ng cc chun mc k ton hin hnh, v + Trn bo co ti chnh khng c cc sai phm ln lm bp mo bn cht ca BCTC.
115

Trng yu l mt khi nim ch tm c, bn cht ca sai phm (k c b st) thng tin ti chnh [hoc l n l hoc l tng nhm] m trong bi cnh c th nu da vo cc thng tin ny nhn xt th s khng chnh xc hoc s a n nhng kt lun sai lm. (ISA 320 )
=> Trng yu l ngng (gii hn) m theo kim ton vin, nu trn BCTC c cc sai phm ln hn ngng th sai phm s bp mo bn cht ca BCTC.

116

Trng yu.
Ni cch khc, thng tin c coi l trng yu nu vic b st hoc sai st ca thng tin c th nh hng n quyt nh kinh t ca ngi s dng thng tin c kim ton. Tnh trng yu ph thuc vo mc quan trng ca khon mc hay sai st c nh gi theo bi cnh c th to ra vic b st hay sai st .

117

3.2. Cc nhn t nh hng n vic xc nh tnh trng yu:

- c im ca tng n v v tng loi nghip v

- Ph thuc vo yu cu ca php lut v cc quy nh c

th - Vic xt on mang tnh ngh nghip ca KTV

118

3.3. Vn dng tnh trng yu

Trng yu l mt trong nhng khi nim quan trng nht, xuyn sut qu trnh kim ton t khu lp k hoch n khu hon tt v lp bo kim ton.
Trong qu trnh kim ton, KTV phi vn dng tnh trng yu nh th no?

119

Vn dng tnh trng yu.

- Kim

ton vin vn dng tnh trng yu qua 5 bc c quan h cht ch vi nhau sau y

(1). c lng ban u v tnh trng yu

2). Phn b c lng ban u v tnh trng yu cho cc b phn

(3). c tnh tng s sai st trong tng b phn (4). c tnh sai s kt hp ca ton bo co ti chnh (5). So snh c tnh sai s tng hp vi sai s c lng ban u (hoc c lng sai s c iu chnh li)

120

(1). c lng ban u v tnh trng yu (Planned Materiality - PM) - S c lng ban u v tnh trng yu l lng ti a m kim ton vin tin rng trong mc , cc BCTC c th c nhng sai phm nhng vn cha nh hng ti quan im v quyt nh ca ngi s dng thng tin.
- Vic xt on v c lng s b v tnh trng yu l cng vic xt on ngh nghip mang tnh ch quan ca kim ton vin.
121

c lng ban u v tnh trng yu

Ch : + Tnh trng yu l 1 khi nim tng i hn l 1 khi nim tuyt i

+ Tnh 2 mt ca trng yu:

nh lng: Bao nhiu l trng yu nh tnh: Bn cht ca vic xy ra sai phm
122

(2). Phn b c lng ban u v tnh trng yu cho cc b phn

S c tnh ban u v tnh trng yu ( mc ton b BCTC) c phn b cho tng b phn, khon mc trn BCTC, hnh thnh mc trng yu cho tng b phn, khon mc, gi l TE (Tolerable Error) C s ch yu phn b l: + Tnh cht quan trng ca tng khon mc trn BCTC + Kinh nghim ca kim ton vin v sai st ca cc khon mc

123

(3). c tnh tng s sai st trong tng b phn

Khi tin hnh kim ton tng khon mc, b phn ca BCTC, kim ton vin da vo nhng sai st pht hin c trong mu c tnh sai st ca ton b mt khon mc. Sai st ny gi l sai st d kin PE (projected error) c dng so snh vi cc TE nhm quyt nh chp nhn hay khng chp nhn khon mc hoc phi tin hnh thm cc th tc kim ton thch hp.

124

(4). c tnh sai s kt hp ca ton bo co ti chnh

Trn c s sai st d kin ca tng khon mc, b phn, KTV tng hp sai st d kin ca tt c cc khon mc trn BCTC

125

(5). So snh c tnh sai s tng hp vi sai s c lng ban u (hoc c lng sai s c iu chnh li)
Vic so snh ny s cho php nh gi ton b cc sai

st trong cc khon mc c vt qu gii hn v mc

trng yu chung ca ton b BCTC hay khng. Kt hp vi vic so snh sai st d kin (PE) v TE (bc 3), KTV s quyt nh lp Bo co kim ton chp nhn ton b, chp nhn tng phn hoc kin tri ngc i vi cc BCTC c kim ton.

126

Chp nhn ton b

Tng SSKH < PM, v PEi < TEi Tng SSKH < PM, v PEi > TEi Tng SSKH > PM

Chp nhn tng phn

Khng chp nhn

127

4. Ri ro kim ton (Audit Risk - AR)

a. Khi nim. Ri ro kim ton l ri ro m chuyn gia kim ton a ra kin khng xc ng v cc thng tin ti chnh v l cc sai phm trng yu. (ISA 400) V d:

+ KTV a ra kin chp nhn ton b cc thng tin c kim ton trong khi n vn cn c cc sai phm trng yu, hoc:
+ KTV a ra kin khng chp nhn cc thng tin c kim ton trong khi n khng c cc sai phm trng yu => Hu qu: Ngi s dng thng tin a ra cc quyt nh kinh t, q qun l.. . sai
128

b. Ba loi ri ro nh hng ti Ri ro kim ton

Ri ro tin tng

(Inherent Risk)

Ri ro kim sot (Control Risk) Ri ro pht hin (Detection Risk)

129

* Ri ro tim tng: (Inherent risk - IR) - Khi nim:

L kh nng cc thng tin c kim ton c cha ng nhng sai phm (trng yu) khi tnh ring bit hoc khi tnh gp vi cc sai phm khc, d rng c hay khng c kim sot ni b.

- Cc nhn t nh hng n ri ro tim tng:

+ Lnh vc hot ng kinh doanh
+ Bn cht cng vic kinh doanh v c im ca n v + Cc nghip v kinh t khng thng xuyn + Qui m tng th, c cu t chc doanh nghip + Qui m s d TK
130

* Ri ro kim sot (Control risk - CR) - Khi nim:

L ri ro m sai phm (trng yu) trong cc thng tin c kim ton khi tnh ring l hay gp vi cc sai phm khc khng c h thng kim sot ni b ngn nga hoc pht hin v sa cha.

- Cc nhn t nh hng ti ri ro kim sot:

Hiu qu ca ICS ??? + Mi trng kim sot + H thng k ton + Vn nhn s + Vn t chc: t chc chng cho, khng khoa hc + Cc nghip v mi + Tnh thch hp, y ca cc th tc, trnh t kim sot
131

* Ri ro pht hin: (Detection risk - DR)

- Khi nim:
L ri ro m kim ton vin khng pht hin ra cc sai phm trng yu trong cc thng tin c kim ton khi chng nm ring bit hay khi gp vi cc sai phm khc.

- Cc yu t nh hng n DR:
+ Do trnh , nng lc, kinh nghim ca KTV
+ S xt on ca KTV v ri ro tim tng v ri ro kim sot khng chnh xc, do p dng cc phng php, phm vi kim ton khng thch hp + Do s gian ln: c bit l s gian ln c h thng t BG

132

* Mi quan h gia cc loi ri ro: Ri ro tim tng v ri ro kim sot l nhng ri ro gn lin vi qu trnh hot ng ca doanh nghip, n lun tn ti cho d c tin hnh hot ng kim ton hay khng. Ri ro tim tng v ri ro kim sot c nh hng ti ri ro pht hin v ti ri ro kim ton.

=> Mi quan h ny c th c th hin thng qua M hnh ri ro kim ton v ma trn ri ro pht hin

133

M hnh ri ro kim ton

AR = IR * CR * DR AR ---------------IR * CR

DR

134

- Ma trn ri ro pht hin:

nh gi ca KTV v ri ro tim tng (IR) Cao nh gi ca KTV v ri ro kim sot (CR) Thp Trung bnh Cao Cao nht Cao Trung bnh Thp nht Thp Trung bnh Thp Trung bnh Thp Trung bnh Cao

135

5. Bng chng kim ton (Audit evidence)

5.1 Khi nim & phn loi a. Khi nim

Bng chng kim ton l nhng thng tin, ti liu c kim

ton vin thu thp trong qu trnh kim ton lm c s cho nhng kin, nhn xt ca mnh trn bo co kim ton.

=> Nh vy bng chng kim ton chnh l c s chng

minh cho bo co kim ton, v thc cht ca giai on thc hin kim ton l qu trnh thu thp cc bng chng kim

ton.

136

b. Phn loi
- Phn loi theo ngun gc ca bng chng kim ton: + Bng chng do n v c kim ton cung cp + Bng chng do bn ngoi cung cp (c th c lin quan hoc khng lin quan): i th cnh tranh, bn hng, i tc ca n v c kim ton, nhng ngi khc + Bng chng thu thp t cc ngun thng tin i chng

+ Bng chng do kim ton vin t tnh ton

- Phn loi theo hnh thc biu hin: + Bng chng vt cht

+ Bng chng ti liu

+ Bng chng li ni
137

5.2. Yu cu ca bng chng kim ton.

a. Tnh thch hp. (Competence) - L khi nim ch cht lng hay tin cy ca bng chng kim ton. - Cc nhn t nh hng ti tnh thch hp ca bng chng kim ton:

+ Ngun gc ca bng chng kim ton

+ Dng ca bng chng kim ton + H thng kim sot ni b

138

b. Tnh y (Sufficiency): - L khi nim ch s lng ca cc bng chng m kim ton vin phi thu thp da vo a ra kin ca mnh.

Bao nhiu l ???

---> c tnh thuyt phc hn l c tnh kt lun chnh xc.

- Mt s nhn t nh hng n s xt on ca kim ton vin v tnh y :

+ Tnh thch hp ca bng chng kim ton

+ Tnh trng yu ca thng tin c kim ton

+ Mc ri ro ca thng tin c kim ton
139

5.3. Cc k thut thu thp bng chng kim ton

c th thu thp c cc bng chng kim ton y v thch hp, kim ton vin thng p dng cc k thut sau y: 1- Kim tra i chiu 2- Quan st 3- Xc nhn 4- Phng vn 5- Tnh ton 6- Phn tch
140

a. Kim tra i chiu

- L vic KTV trc tip kim tra, i chiu xem xt cc ti liu, s sch k ton v cc ti sn hu hnh kim tra tnh ng n ca s sch k ton v s tn ti, quyn s hu ca cc TS vt cht . - Kim tra i chiu thng bao gm 2 loi: Kim tra vt cht

Kim tra ti liu

141

* Kim tra vt cht (physical inspection):

- KTV trc tip tham gia kim k hoc chng kin kim k ti sn thc t v hng ho, vt t tn kho, my mc thit b, tin mt tn qu. Sau i chiu vi s sch k ton nh gi. - Cung cp bng chng vt cht => c tin cy cao, + Nhc im: Ch cho bit v s hin hu ca cc ti sn m khng cho bit v: Quyn s hu v

Gi tr ca chng.
=> V vy kim k vt cht phi i km vi cc bng chng khc xc nh quyn s hu v gi tr ca cc ti sn.
142

* Kim tra ti liu (Documentary Inspection): - L xem xt, i chiu cc ti liu, vn bn, s sch, bao

gm:
+ Chng t vi s k ton + S k ton vi bo co k ton + Cc bo co k ton vi nhau + i chiu k ny vi k trc

143

b. Quan st.
- L vic KTV xem xt, chng kin tn mt cc qu trnh x l

nghip v do cc cn b n v thc hin -> xem qui nh v

qui trnh nghip v c c tun th. Th nghim kim sot

- u: cc bng chng thu thp c l cc bng chng trc

tip, khch quan, ng tin cy - Nhc: Bng chng mang tnh thi im, nht thi, khng

khng nh c s vic lun xy ra nh vy.

144

c. Xc nhn
L vic thu thp cc xc nhn ca bn th 3 v cc thng tin lin quan n i tng c kim ton

VD: Xc nhn v s d tin gi ti NH, v s d cc khon phi thu, phi tr... - C 2 cch xc nhn: + Bn th 3 gi th xc nhn bng vn bn

+ Bn th 3 ch gi th tr li nu thng tin l thng tin tri ngc

- Bng chng thu thp s rt c gi tr nu m bo c cc yu cu: + Xc nhn bng vn bn + Tnh c lp, khch quan v trnh ca ngi tr li xc nhn

-> KTV cn phng: cc thng tin xc nhn b DN o din

145

d. Phng vn. - L vic thu thp thng tin qua vic trao i, tr chuyn

vi nhng ngi trong hoc ngoi n v c kim ton.

- KTV phi chun b trc danh mc cu hi: hi g? hi

ntn -> to c nim tin v khi c s sn sng hp tc ca ngi c phng vn

- Phi phng vn nhiu ngi, khng tin vo thng tin t 1

ngi
- Phng vn nhng ngi c trch nhim cao, phm cht tt. 146

e. Tnh ton L vic kim ton vin trc tip tnh ton li cc php

tnh trn cc s sch, chng t k ton hoc cc bng biu kim tra v s lng, n gi, s chnh xc s hc..
VD: Tnh li i vay, thu li tin gi, khu hao TSC, thu - Cc bng chng ng tin cy. Cn ch kim tra h thng x l thng tin trn my, cc nhn vin c can thip c vo hay khng.

147

f. Phn tch
L s nh gi cc thng tin ti chnh ca n v thng qua vic nghin cu mi quan h gia cc thng tin ti chnh vi nhau v vi cc thng tin phi ti chnh, chng hn: + So snh cc thng tin ti chnh k ny vi cc thng tin ti chnh k truc + So snh gia s liu thc t vi s liu k hoch, d ton + So snh gia cc ch tiu ca n v vi ch tiu bnh qun ngnh. + Nghin cu mi quan h gia cc thng tin ti chnh trong k + Nghin cu mi quan h gia thng tin ti chnh v thng tin phi ti chnh => Trn c s pht hin nhng vn khng hp l, khng bnh thung hoc nhng vn , nhng khon mc tim n ri ro, sai phm; pht hin nhng mi quan h mang tnh bn cht.
148

5.4. Xt on bng chng kim ton.

- Mt s cn c xt on bng chng: + Nhng bng chng ghi thnh vn bn c tin cy cao hn bng chng bng li ni

+ Bng chng nguyn bn c gi tr hn bng chng sao chp

+ Bng chng thu thp t cc ngun bn ngoi c tin cy cao hn bng chng c cung cp bi n v c kim ton. + Nhng bng chng do KTV t tnh ton, thu thp c c tin cy cao hn nhng bng chng do ngi khc cung cp. + Bng chng thu thp t nhiu ngun khc nhau nhiu dng khc nhau cng chng minh cho 1 vn c tin cy cao hn so vi cc bng chng n l. * Ch : Nu cc bng chng khc nhau t cc ngun khc nhau cho kt qu tri ngc nhau th KTV phi ht sc thn trng, phi gii thch c cc s khc bit
149

5.5. Mt s bng chng kim ton c bit

- kin ca cc chuyn gia - Th gii trnh ca cc nh qun l - S dng t liu ca kim ton vin ni b - S dng t liu ca kim ton vin khc - Bng chng v cc bn hu quan

150

6. Doanh nghip hot ng lin tc

* Khi nim: Doanh nghip c gi l hot ng lin tc nu n khng c nh hoc khng b yu t tc

ng khin doanh nghip phi thu hp ng k

qui m hot ng hoc phi ngng hot ng trong tng lai gn.

151

* Trch nhim ca KTV

- Nu trong qu trnh kim ton, kim ton vin pht hin

doanh nghip c du hiu hot ng khng lin tc th

phi thu thp y bng chng chng minh, xc nhn, trnh nh hng ti quyn li ca bn th 3

- V khi doanh nghip ngng hot ng, cc BCTC c

lp ra l v ngha, gi tr ca ti sn khng cn nh c th hin trn BCTC. KTV phi quan tm n nhng s kin pht sinh sau ngy lp BCTC

152

7. H s kim ton (Audit working paper)

7.1. Khi nim v chc nng * Khi nim: H s kim ton l dn chng bng ti liu v qu trnh lm vic ca kim ton vin, v cc bng chng thu thp c h tr qu trnh kim ton v lm c s cho kin ca kim kton vin trn bo co kim ton.

153

* Chc nng:

- Phc v cho vic phn cng v phi hp cng vic kim ton
- Lm c s cho vic gim st v kim tra cng vic ca cc kim ton vin trong on kim ton. - Lm c s cho bo co kim ton - L c s php l cho cng vic kim ton

- Lm ti liu cho k kim ton sau

154

7.2. Yu cu ca h s kim ton

- Phi c mc r rng nhn dng, phn bit d dng cho tng cuc kim ton, tng khon mc, ni dung c kim ton. - H s kim ton phi c y ch k ca kim ton vin - H s kim ton phi c ch thch y v ngun gc d liu, k hiu s dng - H s kim ton phi y , chnh xc, thch hp - H s kim ton cn trnh by d hiu v r rng - H s kim ton phi c sp xp 1 cch khoa hc

155

Chng 4 Phng php kim ton & K thut chn mu trong kim ton 1. Phng php kim ton: - C s hnh thnh cc phng php kim ton
- C nhiu quan im v cch tip cn khc nhau v phng php kim ton. - Theo quan im ca kim ton hin i th trong qu trnh kim ton, kim ton vin s dng HAI phng php kim ton sau y:

Phng php Kim ton h thng

Phng php kim ton c bn
156

1.1 Phng php Kim ton h thng

1.1.1 Khi nim: - L phng php kim ton trong cc th tc, k thut kim ton c thit lp thu thp cc bng chng v tnh hiu qu v thch hp ca ICS ca n v c kim ton. - Hay, KTV tip cn theo h thng ICS t xy dng cc

th tc kim ton.
- Thc cht ca phng php ny l KTV tm hiu, nh gi ICS ca n v, t thy c im mnh, im yu,

khoanh vng ri ro, xc nh trng tm, phng hng kim

ton.
157

 Mc tiu nghin cu, nh gi ICS ca KTV l nh gi mc CR la chn cc k thut v phm vi kim ton thch hp. Sau khi nghin cu ICS, KTV phi tr li c cu hi Liu cng vic kim ton tip theo c th da vo ICS hay khng? Mc tho mn v kim sot trong tng trng hp c th? Tu thuc mc tho mn v kim sot tin hnh cc th nghim v kim tra c da vo cc quy ch kim sot ca DN hay khng

158

1.1.2 Ni dung ca PPKT h thng: Bc 1. Kho st v m t h thng:

- L vic xem xt ICS ca n v c kim ton cn c vo cc vn bn qui nh v qui trnh nghip v ca n v, quan st tn mt cc quy trnh nghp v,
thng qua trao i, phng vn cc nhn vin

- M t h thng l s dng lu hoc bng tng thut phc tho ICS ca n v

159

M t h thng bao gm 4 ni dung sau y: (1). Nm vng v m t r rng, chi tit qui trnh nghip v hin hnh c qui nh (bng vn bn) (2). Kt qu quan st quy trnh nghip v ang c vn hnh (3). So snh gia qui trnh nghip v c qui nh vi qui trnh nghip v din ra trong thc t (4). Ch ra nhng khc bit v phn tch nhng nguyn nhn ca s khc bit

160

Bc 2. Xc nhn h thng: L ly kin xc nhn ca nhng ngi qun l v h thng KSNB m KTV m t sau khi kim tra nh gi tnh hiu lc ca ICS trong thc t: kim tra tnh tun th trong thc t. - Nhng im thng nht v cha thng nht - Kho st b sung v nhng vn cha thng nht - kin ca ngi qun l n v v nhng vn cha thng nht - Lp bin bn lm vic gia kim ton vin vi ngi qun l

161

Bc 3. Phn tch h thng:

L vic nh gi tnh hiu qu (thch hp) ca ICS ca n v c kim ton thng qua vic phn tch nhng u,
nhc im ca ICS. Ch ra nhng cht kim sot cn thiu, yu; nhng ri ro tim n cha c kim sot pht hin

162

- C 4 bc trong phn tch h thng: (1). Hnh dung qui trnh nghip v l tng (tt nht) v nghip v ang c kim ton. (Tnh l tng ph thuc kin thc, trnh , am hiu v kinh nghim ca KTV) (2). Xem xt qui trnh nghip v hin ti ca n v c kim ton. (Qui trnh nghip v hin ti c th hin bng vn bn l cc ch v thc t qui trnh x l nghip v ca n v.) (3). So snh qui trnh nghip v hin ti vi qui trnh nghip v l tng. (4). Tin hnh cc th nghim kim sot, trn c s tm ra im mnh, yu ca n v c kim ton, vng tim n ri ro trong qui trnh.

163

1.1.3 u, nhc im ca PP kim ton h thng:

- u im: + Chi ph thp + Xt n cc ri ro c th pht sinh trong mi quan h gia cc mng nghip v, cc hot ng vi nhau -> cung cp ci nhn h thng + Mang tnh nh hng tng lai - Nhc im: + Khng nhn mnh c vo chiu su ca vn c kim ton + AR cao
164

1.2 Phng php kim ton c bn

1.2.1 Khi nim: L phng php kim ton trong cc th tc kim ton c thit k nhm thu thp cc bng chng c lin quan n cc d liu do h thng k ton v x l

thng tin cung cp

- c trng c bn ca phng php ny l vic tin hnh cc th nghim (th nghim c bn), cc nh gi u

da vo cc s liu, cc thng tin trn BCTC v h

thng k ton ca n v -> th nghim theo s liu.
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1.2.2 Ni dung ca PPKT c bn:

(1) Phn tch tng qut:

+ Thi im: c tin hnh khi lp k hoch kim ton v khi hon tt kim ton.
+ Tc dng: Cho php KTV c ci nhn khi qut v tnh hnh hot ng v tnh hnh ti chnh ca khch hng, pht hin nhng iu khng hp l, nhng iu bt bnh thng, nhng bin ng ln v nhng trng tm trng yu trong kim ton. + Ni dung phn tch:
166

(2) Kim tra chi tit nghip v v s d TK a. Ni dung: - KTV kim tra trc tip, c th ton b hoc 1 s (trn c s chn mu) cc nghip v kinh t pht sinh hay s d ti khon - Xem xt, nh gi mc chnh xc, hoc tnh hp php hp l ca cc nghip v

167

b. Kim tra chi tit nghip v

* Mc ch ca kim tra nghip v: + Nghip v c c ph chun ng n khng (trong pht sinh v hon thnh) + Nghip v c c ghi s theo ng trnh t v chnh xc vo cc s sch k ton khng * Cch thc:

+ Chn (xc nh) nghip v cn kim tra

+ Kim tra chng t k ton (ni dung c ph hp ch k ton, ch qun l?)

+ Tnh ton s liu

+ Xc nh TK i ng + Thc t vo s k ton: ng s tin, ngy thng, bn cht 168 nghip v

c. Kim tra s d ti khon

* Mc ch kim tra s d TK: nh gi tnh c tht v chnh xc ca s d TK trn bng Cn i ti khon, Cn i k ton * Cch thc: + Xc nh nhng TK cn kim tra

+ nh gi s d:
C tht: Ly xc nhn s d t bn th 3 ng v gi tr + S d l kt qu ca qu trnh hch ton nhiu nghip v -> phi kim tra xem c y chng t, hch ton c chnh xc khng -> s d chnh xc?
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1.2.3 u, nhc im ca PP kim ton c bn:

* u im:

+ Nhn mnh c vo chiu su ca vn cn c kim ton

+ Gim thp AR

* Nhc im:
- Rt tn km - Khng xt n cc ri ro c th xy ra do mi lin h gia cc mng hot ng khc nhau (thiu tnh h thng), do , khng rt ra c kt lun v tng th hot ng. - nh hng vo qu kh
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Hai phng php kim ton c quan h b sung cho nhau, v trn thc t KTV p dng phi hp c hai. Vn l mc s dng mi phng php l bao nhiu

-> Tu thuc vo tng cuc kim ton c th

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1.3 Mi quan h gia hai phng php kim ton

Hai phng php kim ton c quan h b sung cho nhau, v trn thc t KTV p dng phi hp c hai. Vn l mc s dng mi phng php l bao nhiu -> Tu thuc vo tng cuc kim ton c th
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1.3.1 Mc tho mn ca KTV v ICS v vic vn dng cc phng php kim ton
Liu c da vo ICS ??? Nghin cu mi trng kim sot

Mnh Phn tch qui trnh nghip v Phn tch ri ro kim sot.

Yu

P.P KT c bn phm vi rt rng

M. tho mn cao

Mc tho mn thp

P.P KT c bn Phm vi rng

Tm hiu tnh hiu lc ca cc th tc kim sot trn thc t

Cao (chp nhn c)

Th nghim s liu mc va Tin hnh kim ton bnh thng K thut chn mu

Thp

P.P KT c bn Phm vi tng i rng

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1.3.2 Mi quan h phng php kim ton, chi ph kim ton v chnh xc thng tin (ri ro kim ton)
chnh xc thng tin (AR)

(AR = 0) 100% ***

0 KT h Th tc thng phn tch Kim ton c bn

Chi ph kim ton

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- Nu ch dng kim ton h thng v th tc phn tch -> Khng bao gi vt qua ngng gii hn *** v chnh xc v ri ro. Nhng khi th nghim s liu, lin quan n chi ph kim ton. - Tuy nhin l cn thit vt qua ngng gii hn (v chnh xc)

175

2. K thut chn mu trong kim ton (Sampling)

2.1. Khi nim v s cn thit. 2.2. Ri ro chn mu 2.3. Cc phng php ly mu

2.4. K thut phn t

2.5. Qui trnh ly v nh gi mu

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2.1. Khi nim v s cn thit.

L vic la chn ra mt s phn t gi l mu t 1 tp hp cc phn t gi l tng th, nghin cu v nh gi mu, sau dng cc c trng ca mu rt ra cc suy on v c trng ca ton b tng th. => Ly mu kim ton (gi tt l ly mu): L p dng cc th tc kim ton trn s phn t t hn 100% tng s phn t ca mt s d ti khon hay mt loi nghip v, sao cho mi phn t u c c hi c chn. Ly mu s gip kim ton vin thu thp v nh gi bng chng kim ton v cc c trng ca cc phn t c chn, nhm hnh thnh hay cng c kt lun v tng th. Ly mu c th tin hnh theo phng php thng k hoc phi thng k.

177

2.2. Ri ro trong chn mu

- Tng th: phi ph hp vi mc tiu kim ton ring bit - Mu: phi i din cho tng th, nu khng i din -> Ri ro chn mu - Ri ro: + Do chn mu khng i din cho tng th, do nh gi ca KTV ph thuc phn ln vo phng php chn mu + Ph thuc vo kch c (qui m) mu + Ph thuc vo phng php chn mu + Ph thuc vic xc nh tng th mt cc chnh xc - Ri ro chn mu c HAI xu hng: + nh gi ri ro > ri ro thc t: SD nhiu mu-> tng chi ph + nh gi ri ro < ri ro thc t: -> SD t mu ri ro kim ton cao
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2.3. Cc phng php chn mu kim ton

Chn mu thng k
- Chn theo bng s ngu nhin (Bng s c xy dng trc) - Chn ngu nhin c tnh h thng - Chn mu theo chng trnh my tnh

Chn mu phi thng k

- La chn cc phn t c bit

- Chn mu theo khi

K thut chn mu = ngh thut ca KTV179

2.4. K thut phn t - Khi nim: L vic phn chia tng th thnh cc nhm c cng mt tiu thc hay tnh cht kinh t gi l t -> Cc phn t trong cng mt t th c chung vi nhau 1 tiu thc no -> Gip cho vic chn mu: m bo mu chn s gm cc phn t khng b trng nhau v tiu thc -> Tng kh nng i din ca mu chn
180

2.5. Qui trnh ly mu v kim tra mu trong kim ton (1) Xc nh mc tiu th nghim (mc tiu KT)

(2) Xc nh tng th mt cch chnh xc

(3) Xc nh kch c mu (4) Xc nh phng php chn mu (5) Thc hin ly mu (6) Phn tch v nh gi mu: t l sai phm, dng sai phm -> tng sai st mu d kin (7) Ghi thnh ti liu v vic ly mu
181

3. Cc cng c k thut kim ton

- H s cng tc: L cc ghi chp, lu gi tt c cc thng tin,
s liu thu thp lm bng chng kim ton, cc bin bn lm vic, nhng nhn xt, nh gi; nhng theo di v cc bc cng vic tin hnh v nhng vng mc, nhng lu ca KTV. Cc cu hi m KTV chun b phng vn nhng ngi c lin quan trong qu trnh kim ton KTV chn cc m hnh phn tch, th nghim tin hnh cc th nghim, phn tch cc mu KT L cc cng c tin ch c lp trnh sn cho my tnh chy cc m hnh, tnh ton cc s liu phn tch tng chnh xc v gim thiu cng vic cho KTV

- Danh mc cu hi:

- Cc m hnh phn tch: - Phn mm my tnh:

182

Chng 5 Qui trnh kim ton v bo co kim ton

1. Lp k hoch kim ton 2. Thc hin kim ton 3. Hon tt v Lp bo co kim ton

183

1. Lp k hoch kim ton

1.1. Khi nim v mc tiu:
- Khi nim: L vic pht trin 1 chin lc tng th v 1 phng php tip cn vi i tng kim ton trong 1 khun kh ni dung v thi gian d tnh. - Mc tiu: L c th thc hin cuc kim ton c hiu qu v theo ng thi gian d kin. ng thi gip cho vic phn cng cng vic 1 cch hp l cho cc kim ton vin trong on v m bo s phi hp cng tc gia cc kim ton vin vi nhau v vi cc chuyn gia khc. =>

ngha
184

1.2. C s lp k hoch
K hoch kim ton c xy dng da trn s hiu bit v khch hng

Tm hiu khch hng

+ Lnh vc hkd + C cu t chc + Ban giam c + Nhn s + Mi trng kim sot + ICS...

nh gi v IR v CR ca n v, nhm a ra d kin v DR

185

1.3. Thi im lp k hoch

Lp k hoch kim ton (KTL) c bt u ngay t khi nhn c giy mi v vit th xc nhn kim ton (HKT)
Tr thnh chun mc ngh nghip: KTV phi lp k hoch kim ton tr gip cho cuc kim ton tin hnh c hiu qu v ng thi gian. K hoch kim ton c lp trn c s nhng hiu bit v c im hot ng kinh doanh ca khch hng. (ISA 300)
186

1.4. Ni dung ca lp k hoch

K hoch kim ton
Nhn s
+ S lng kim ton vin cn thit tham gia cuc kim ton + Yu cu v chuyn mn, trnh , nng lc, kinh nghim ngh nghip + Yu cu v mc c lp ca KTV + B tr KTV theo cc i tng kim ton c th + Mi thm chuyn gia

Ni dung
+ Mc tiu kim ton + Khi lng, phm vi cng vic + Phng php kim ton ch yu s p dng + Trnh t cc bc kim ton

Thi gian
+ S ngy cng cn thit + Thi gian bt u, thi gian kt thc + Thi gian phi hp cc b phn, cc KTV ring l, cc bc cng vic

=> D kin chi ph kim ton

187

K hoch kim ton cn c lp 3 mc :

K hoch tng th

K hoch c th

Chng trnh kim ton chi tit

188

- Qu trnh thc hin kim ton i hi phi tun th k hoch KT xy dng - KH kim ton ch b sung nu pht hin c nhng tnh hung quan trng ngoi d kin c th nh hng nghim trng ti kt qu kim ton. - Nguyn nhn v ni dung thay i KH kim ton pha c ghi r trong h s kim ton
189

2. Thc hin kim ton

2.1. Khi nim: L giai on thc hin cc k hoch, cc chng trnh kim ton c hoch nh sn.

=>Thc cht l qu trnh kim ton vin p dng cc phng php kim ton thu thp v nh gi cc bng chng kim ton lm c s cho nhng nhn xt ca mnh trn bo co kim ton

190

2.2. Ni dung
- Ghi nhn hin trng hot ng, hin trng v tnh

hnh s liu
- Phn tch, nh gi ICS - Thc hin nhng th nghim kim sot c th

- Xc nh CR ( tin cy ca ICS)
- Th nghim s liu: nghip v, chi tit s d TK - Thu thp bng chng kim ton
191

2.2. Ni dung
- Thc hin ghi chp cc bc kim ton, bng chng v cc d liu thnh h s kim ton - Tho lun, bn bc kt qu kim ton v thng nht

kin vi cc nh qun l n v c kim ton

- Lp d tho bo co kim ton b phn v tng hp
bn d tho bo co kim ton tng th

192

3. Hon tt & lp bo co kim ton

3.1. Ni dung cng vic giai on hon tt - KTV chnh, nhm trng kim tra v nh gi li ton b cng

vic kim ton thc hin, nhm mc ch:

+ m bo rng k hoch kim ton c thc hin 1 cch c hiu qu + Xem xt cc kin, cc pht hin ca KTV l c chnh xc, y c s, bng chng (bng chng c thch hp y ) + nh gi mc tiu kim ton t c hay cha

- Xem xt cc s kin pht sinh sau ngy lp Bo co ti chnh

- Xem xt li vic xc nh PM, nh gi v ri ro, gian ln - Sot xt => Cui cng Lp bo co kim ton
193

3.2. Bo co kim ton

* Khi nim: Bo co kim ton l vn bn c kim ton vin son tho trnh by kin ngh nghip ca mnh v tnh trung thc hp l ca nhng thng tin c kim ton => Bo co kim ton l sn phm cui cng ca cng vic kim ton v c vai tr ht sc quan trng

194

* Vai tr:
- i vi ngi s dng thng tin c kim ton:

Bo co kim ton l cn c a ra cc quyt nh

kinh t, quyt nh qun l quan trng

- i vi kim ton vin: Bo co kim ton l sn phm ca h cung cp cho x hi,

v vy n quyt nh uy tn, v th ca KTV v h phi chu

trch nhim v kin ca mnh. - i vi n v c kim ton:

+ Khng nh v th, uy tn ca n v
+ Xc nh tin cy ca thng tin cung cp cho cc nh qun l
195

* Ni dung ca bo co kim ton

- Tiu - Ngi nhn bo co

- i tng kim ton: cc thng tin c kim ton

- Cc chun mc kim ton v cc nguyn tc c dng lm chun mc nh gi trong cuc kim ton

- Cng vic kim ton vin lm

- Cc gii hn v phm vi kim ton (nu c) - kin ca KTV v cc thng tin c kim ton - Nhn xt v gii php ci tin i vi kim sot ni b (nu cn). - Ngy, thng, nm lp bo co kim ton - Ch k, ng du
196

* Cc loi bo co kim ton: - Bo co chp nhn ton b - Bo co chp nhn tng phn - Bo co by t kin tri ngc - Bo co t chi cho kin

197

Bo co chp nhn ton b

Kim ton vin chp nhn ton b cc thng tin c kim ton trn tt c cc kha cnh trng yu.

Tuy nhin cn ch rng ch trn nhng kha cnh trng yu. V vy bo co kim ton khng th l 1 ti liu c th bo m hon ho cho tt c nhng ngi s dng khng gp ri ro g.
198

Bo co chp nhn tng phn

Vi loi bo co ny, KTV a ra kin ch chp nhn tng phn i vi nhng thng tin c kim ton, bn cnh cn nhng thng tin cha chp nhn.
Phn cha chp nhn ny c th 2 dng:
+ Dng tu thuc: Phm vi kim ton b gii hn hoc ti liu khng r rng m kim ton vin cha nht tr, cha din t c kin ca mnh + Dng ngoi tr: KTV cn c nhng kin bt ng vi nh qun l n v trong tng phn ca i tng kim ton
199

Bo co by t kin tri ngc

KTV by t kin khng chp nhn i vi cc thng tin c kim ton

Loi bo co ny c pht hnh khi c s bt ng ln gia cc KTV v cc nh qun l n v. V d: Cc BCTC c lp khng ng theo cc chun mc k ton hin hnh
200

Bo co t chi a kin
KTV t chi by t kin i vi cc thng tin c kim ton

Loi bo co ny c pht hnh khi phm vi kim ton b gi hn nghim trng hoc cc ti liu qu mp m, khng r rng khin KTV khng th tin hnh kim ton theo chng trnh nh.
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Thank you for your attention!

Contact: Le Van Luyen PhD
The Dean of Accounting & Auditing Faculty, Banking Academy

Office Tel: (844) 8526412 Mobi: 84.0913.507.608 E-mail: luyenlvhvnh@yahoo.com

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