Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 QA TRNH PHT TRIN CA CHUN MC KIM TON VIT

IT NAM, S KHC BIT GIA CHUN MC KIM TON HIN HNH SO VI BN D THO CHUN B BAN HNH.

GVHD: Trn Khnh Lm

1/ KHI NIM V CHUN MC KIM TON - 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 gia kim ton vin v cc bn c lin quan theo hng v mc tiu xc nh. Chun mc kim ton c th bao gm c nhng hng dn v gii thch chung v cc nguyn tc nhng n cng c th bao gm c nhng hng dn c th trong thc t kim ton k c vic s dng o lng v nh gi cht lng kim ton. Chun mc kim ton thng c 2 hnh thc th hin c bn l lut hoc php lnh v kim ton v chun mc thc hnh. 2/ S PHT TRIN CHUN MC KIM TON: - Trn th gii chun mc kim ton nhiu nc hnh thnh t rt sm nhng mi ch dng li nhng hng dn n gin v th tc kim ton. Cho ti nm 1948, Hip hi k ton vin cng chng M ban hnh cc chun mc kim ton c chp nhn rng ri ( GAAS ). y c coi l chun mc kim ton c s t ph v l lun v thc tin kim ton. Chun mc ny gm c 10 chun mc chung chia thnh 3 nhm l : nhm chun mc chung ( 3 chun mc ), nhm chun mc thc hnh ( 3 chun mc ) v nhm chun mc bo co ( 4 chun mc ). Tip sau M, cc nc khc cng ban hnh chun mc kim ton cho hot ng kim ton nh c nm 1951, c nm 1964, Php nm 1971, Anh nm 1980. - hng cho vic son tho v ban hnh nhng chun mc c th , Lin on k ton quc t son tho v cng b cc vn bn ch o kim ton quc t.Trong mt s trng hp cc vn bn ch o ny c ng ngha vi chun mc ca kim ton,Vic nghin cu c h thng cc vn bn ny s dng tng hp theo loi vn c th gip t nhiu trong vic xy dng cc chun mc kim ton. - Song song vi cc vn bn ch o kim ton, Lin on k ton quc t y nhim ban hnh h thng chun mc quc t v kim ton. Mi chun mc trnh by mt vn c th trong kim ton.Cng vi s tn ti ca chun mc kim ton quc t, cc quc gia c th tham kho hoc p dng nhng chun mc ny. - Vit Nam, H thng chun mc kim ton Vit Nam do B ti chnh chu trch nhim son tho v ban hnh. V c bn,cc chun mc kim ton ca Vit Nam da trn c s cc chun mc kim ton quc t ( c s chnh sa ph hp vi iu kin Vit Nam ). iu ny c ngha quan trng gip cho hot ng kim ton Vit Nam c th xy dng chun mc nhanh chng, hi nhp vi th gii m vn ph hp vi c im hot ng ny Vit Nam. Ngy 13/5/1991, B Ti chnh k quyt nh thnh lp hai cng ty Kim ton u tin: Cng ty Kim ton Vit Nam VACO v Cng ty dch v t vn ti chnh k ton v kim ton Vit Nam AASC (nay l cng ty TNHH T vn ti chnh k ton v Kim ton. Hot ng kim ton c lp cng ln u tin c lut ha bng vic Quy ch v kim ton c lp trong nn kinh t quc dn c ban hnh km Ngh nh s 07/CP ngy 29/1/1994. c bit, sau khi Chnh ph ban hnh Ngh nh 105/2004/N-CP ngy 30/3/2004 v Kim ton c lp (c sa i b sung bng Ngh nh 133/2005/N-CP ngy 31/10/2005) to mt lung gi mi, y nhanh qu trnh pht trin ca ngnh kim ton Vit Nam. Cho ti nay,Vit Nam chnh thc ban hnh 7 t gm c 37 chun mc. t 1: Ban hnh bn (04) chun mc kim ton Vit Nam : (Ban hnh theo Quyt nh s 120/1999/Q-BTC ngy 27 thng 9 nm 1999 ca B trng B Ti chnh) 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;

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 4. Chun mc s 700: Bo co kim ton v bo co ti chnh.

GVHD: Trn Khnh Lm

t 2: Ban hnh su (06) chun mc kim ton Vit Nam (t 2) : (Ban hnh theo Quyt nh s 219/2000/Q-BTC ngy 29 thng 12 nm 2000 ca B trng B Ti chnh) 1. Chun mc s 250 - Xem xt tnh tun th php lut v cc qui nh trong kim ton bo co ti chnh; 2. Chun mc s 310 - Hiu bit v tnh hnh kinh doanh; 3. Chun mc s 500 - Bng chng kim ton; 4. Chun mc s 510 - Kim ton nm u tin - S d u nm ti chnh; 5. Chun mc s 520 - Quy trnh phn tch; 6. Chun mc s 580 - Gii trnh ca Gim c. t 3 : Ban hnh su (06) chun mc kim ton Vit Nam (t 3) : Ban hnh theo Quyt nh s143/2001/Q-BTC ngy 21 thng 12 nm 2001 ca B trng B Ti chnh 1. Chun mc s 240 - Gian ln v sai st; 2. Chun mc s 300 - Lp k hoch kim ton; 3. Chun mc s 400 - nh gi ri ro v kim sot ni b; 4. Chun mc s 530 - Ly mu kim ton v cc th tc la chn khc; 5. Chun mc s 540 - Kim ton cc c tnh k ton; 6. Chun mc s 610 - S dng t liu ca kim ton ni b. t 4 : Ban hnh nm (05) chun mc kim ton Vit Nam (t 4) : Ban hnh theo Quyt nh s 28/2003/Q-BTC ngy 14 thng 03 nm 2003 ca B trng B Ti chnh 1. Chun mc s 220 - Kim sot cht lng hot ng kim ton; 2. Chun mc s 320 - Tnh trng yu trong kim ton; 3. Chun mc s 501 - Bng chng kim ton b sung i vi cc khon mc v s kin c bit; 4. Chun mc s 560 - Cc s kin pht sinh sau ngy kho s k ton lp bo co ti chnh; 5. Chun mc s 600 - S dng t liu ca kim ton vin khc. t 5 : Ban hnh su (06) chun mc kim ton Vit Nam (t 5) : Ban hnh theo Quyt nh s 195/2003/Q-BTC ngy 28 thng 11 nm 2003 ca B trng B Ti chnh 1. Chun mc s 401 - Thc hin kim ton trong mi trng tin hc; 2. Chun mc s 550 - Cc bn lin quan; 3. Chun mc s 570 - Hot ng lin tc; 4. Chun mc s 800 - Bo co kim ton v nhng cng vic kim ton c bit ; 5. Chun mc s 910 - Cng tc sot xt bo co ti chnh; 6. Chun mc s 920 - Kim tra thng tin ti chnh trn c s cc th tc tho thun trc.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11

GVHD: Trn Khnh Lm

t 6 : Ban hnh su (06) chun mc kim ton Vit Nam (t 6) : Ban hnh theo Quyt nh s 03/2005/Q-BTC ngy 18 thng 01 nm 2005 ca B trng B Ti chnh 1. Chun mc 402 - Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi 2. Chun mc 620 - S dng t liu ca chuyn gia 3. Chun mc 710 - Thng tin c tnh so snh 4. Chun mc 720 - Nhng thng tin khc trong ti liu c bo co ti chnh kim ton 5. Chun mc 930 - Dch v tng hp thng tin ti chnh 6. Chun mc 1000 - Kim ton bo co quyt ton vn u t hon thnh. t 7 : Ban hnh bn (04) chun mc kim ton Vit Nam (t 7) : Ban hnh theo Quyt nh s 101/2005 /Q-BTC ngy 29 thng 12 nm 2005 ca B trng B Ti chnh 1. Chun mc 260 - Trao i cc vn quan trng pht sinh khi kim ton vi Ban lnh o n v c kim ton; 2. Chun mc 330 - Th tc kim ton trn c s nh gi ri ro; 3. Chun mc 505 - Thng tin xc nhn t bn ngoi; 4. Chun mc 545 - Kim ton vic xc nh v trnh by gi tr hp l. 3/ Mt s im mi thay i trong chun mc kim ton d tho so vi chun mc kim ton hin hnh: + D tho CMKiT c 37 chun mi nh CMKiT hin hnh nhng trong b chun mc d tho c mt chun mc c 1 s (Chun mc v kim sot cht lng s 1) . + D tho CMKiT c thit k r rng, c th hn vi 3 phn ln : Quy nh chung, ni dung chun mc v hng dn p dng trong khi chun mc hin hnh c hai phn Quy nh chung v ni dung chun mc (hng dn thc hin c lng ghp trong ni dung chun mc). + Mt s chun mc ca bn d tho c thm phn lu khi thc hin kim ton i vi lnh vc cng (cc chun mc hin hnh khng c). - Mt s thut ng c thay i : + Cty kim ton c thay bng Doanh nghip kim ton. + Cty kim ton thc hin trc c thay bng KTV tin nhim. + kin chp nhn tng phn c thay bng kin ngoi tr. + kin khng chp nhn c thay bng kin tri ngc. + Thng tin v lnh vc hoc khu vc a l c thay bng Thng tin b phn. 4/ Phn tm tt v so snh tng chun mc: Chun mc kim ton hin hnh Chun mc kim ton d tho So snh Chun mc s 200: Mc tiu v Chun mc s 200:Mc tiu tng Chun mc s 200 nguyn tc c bn chi phi kim th ca Kim ton vin v Doanh Chun mc hin hnh CM d tho ton bo co ti chnh nghip kim ton khi thc hin Tn gi: Mc tiu v nguyn tc Tn gi: Mc tiu tng th ca

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 kim ton theo chun mc kim ton Vit Nam Quy nh chung - Phm vi p dng quy nh v hng dn p dng cc mc tiu v nguyn tc c bn chi phi kim ton bo co ti chnh - Mc tiu tng th ca kim ton vin v doanh nghip kim ton

GVHD: Trn Khnh Lm c bn chi phi kim ton bo co Kim ton vin v Doanh nghip ti chnh kim ton khi thc hin kim ton theo chun mc kim ton Vit Nam (th hin r hn ni dung ca CM) Phm vi: quy nh v hng dn Phm vi: Chun mc kim ton p dng cc mc tiu v nguyn ny quy nh v hng dn trch tc c bn chi phi kim ton bo nhim ca kim ton vin v co ti chnh doanh nghip kim ton khi thc hin kim ton bo co ti chnh theo chun mc kim ton Vit Nam Gii thch thut ng ch yu l Gii thch thut ng ca cc i cc tnh cht trong bo co kim tng ch th, cc ti liu v cc ton tnh cht trong bo co Ni dung: Ni dung: - Khng c - Khng t c mc tiu Nu khng th t c mt mc tiu quy nh trong mt chun mc kim ton th kim ton vin v doanh nghip kim ton phi a ra kin kim ton khng phi l kin chp nhn ton phn hoc rt khi cuc kim ton - Tun th cc quy nh c lin quan - Tun th php lut ca Nh nc - Tun th cc chun mc kim - Tun th chun mc kim ton; ton lin quan n cuc kim ton - Mi chun mc kim ton gm 03 phn: quy nh chung, ni dung chun mc v hng dn p dng - Khng c - Hng dn p dng

Quy nh chung Mc ch ca chun mc ny l quy nh v hng dn p dng cc mc tiu v nguyn tc c bn chi phi kim ton bo co ti chnh. a ra kin v s trung thc v hp l ca bo co ti chnh trn c s cc nguyn tc c bn chi phi kim ton bo co ti chnh. Ni dung chun mc Mc tiu ca kim ton bo co ti chnh Mc tiu l gip cho kim ton vin v cng ty kim ton a ra kin xc nhn rng bo co ti chnh c c trn c s chun mc v ch k ton hin hnh (hoc c chp nhn), c tun th php lut lin quan v c phn nh trung thc v hp l trn cc kha cnh trng yu hay khng ? Mc tiu ca kim ton bo co ti chnh cn gip cho n v c kim ton thy r nhng tn ti, sai st khc phc nhm nng cao cht lng thng tin ti chnh ca n v. Nguyn tc c bn chi phi kim ton bo co ti chnh. - Tun th php lut ca Nh nc; - Tun th nguyn tc o c ngh nghip;( Tnh b mt; T cch ngh nghip) - Tun th chun mc kim ton;

Ni dung chun mc Yu cu - Yu cu v o c ngh nghip lin quan n kim ton bo co ti chnh - Thi hoi nghi ngh nghip - Xt on chuyn mn - Bng chng kim ton y , thch hp v ri ro kim ton - Thc hin cuc kim ton theo chun mc kim ton Vit Nam Tun th cc chun mc kim ton lin quan n cuc kim ton Mc tiu quy nh trong tng chun mc kim ton Tun th cc quy nh c lin quan Khng t c mc tiu Nu khng th t c mt mc tiu quy nh trong mt chun mc kim ton th kim ton vin v doanh nghip kim ton phi a ra kin kim ton khng phi l kin chp nhn ton phn hoc rt khi cuc kim ton

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 - Kim ton vin phi c thi hoi nghi mang tnh ngh nghip. Phm vi kim ton "Phm vi kim ton" l nhng cng vic v th tc kim ton cn thit. m bo hp l "m bo hp l" l khi nim lin quan n vic thu thp bng chng kim ton cn thit gip kim ton vin bo co ti chnh. - Thu thp bng chng kim ton; Trch nhim i vi bo co ti chnh Gim c (hoc ngi ng u) n v c kim ton chu trch nhim lp, trnh by Kim ton vin v cng ty kim ton chu trch nhim kim tra, chun b v trnh by kin ca mnh v bo co ti chnh. Vic kim ton bo co ti chnh khng lm gim nh trch nhim ca Gim c (hoc ngi ng u) n v c kim ton i vi bo co ti chnh. Chun mc s 210: Hp ng kim Chun mc s 210: Hp ng kim Chun mc s 210 ton ton Chun mc hin hnh Quy nh chung Quy nh chung Tn gi: Hp ng kim ton Phm vi p dng Phm vi: Chun mc ny hng Chun mc ny hng dn th Chun mc kim ton ny quy dn th thc p dng cc nguyn thc p dng cc nguyn tc v ni nh v hng dn trch nhim ca tc v ni dung c bn ca hp dung c bn ca hp ng kim ton. kim ton vin trong vic tha thun ng kim ton . cc iu khon ca hp ng kim ton vi Ban Gim c v Ban qun tr n v c kim ton (trong phm

GVHD: Trn Khnh Lm

CM d tho Tn gi: Hp ng kim ton Phm vi: Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton trong vic tha thun cc iu khon ca hp ng kim ton vi Ban Gim c

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 vi ph hp). Mc tiu Thit lp c cc tin ca mt cuc kim ton; Xc nhn rng kim ton vin, doanh nghip kim ton v Ban Gim c, Ban qun tr n v c kim ton (trong phm vi ph hp) thng nht c cc iu khon ca hp ng kim ton. Ni dung chun mc Yu cu Tin ca mt cuc kim ton - Xc nh khun kh v lp v trnh by bo co ti chnh; - t c tha thun vi Ban Gim c n v c kim ton; Gii hn phm vi trc khi chp nhn hp ng kim ton Kim ton vin v doanh nghip kim ton khng c chp nhn hp ng kim ton b gii hn s dn n vic kim ton vin t chi a ra kin i vi bo co ti chnh, tr khi php lut v cc quy nh khc yu cu phi chp nhn hp ng . Cc yu t khc nh hng n vic chp nhn hp ng kim ton Nu khng c y tin ca cuc kim ton, kim ton vin phi tho lun vn ny vi Ban Gim c n v c kim ton. Tha thun v cc iu khon trong hp ng kim ton cc iu khon tha thun phi c ghi trong hp ng kim ton hoc mt hnh thc tha thun khc

GVHD: Trn Khnh Lm v Ban qun tr n v c kim ton (trong phm vi ph hp). Khng c Mc tiu Mc tiu ca kim ton vin v doanh nghip kim ton l ch chp nhn hoc tip tc thc hin hp ng kim ton khi thng nht c cc c s thc hin hp ng kim ton Gii thch thut ng Hp ng Gii thch thut ng : gii thch kim ton nhiu t, cm t c trong hp ng kim ton Ni dung chun mc: Ni dung chun mc: Qui nh chi tit ni dung ca hp Nhn mnh v xc nh khun ng kim ton kh v lp v trnh by bo co ti chnh Kim ton n v cp di Kim ton n v thnh vin Phn nh r tng nhm ni dung m chun mc yu cu i vi hp ng kim ton Hng dn thc hin: Hng dn thc hin: Khng c Hng dn c th v hp ng v c km theo cc ph lc Phn Khun kh v lp v trnh by bo co ti chnh c 2 loi bo co ti chnh cho mc ch chung v bo co ti chnh cho mc ch c bit C phn lu khi kim ton cc n v trong lnh vc cng

Ni dung chun mc Cng ty kim ton v khch hng khi k kt hp ng kim ton, hp ng dch v hoc k vn bn cam kt khc thay cho hp ng phi tun th cc quy nh ca php lut hin hnh v hp ng kinh t. Hp ng kim ton phi c y cc iu khon chung ca hp ng kinh t theo quy nh hin hnh, c th thay i ph hp vi s tho thun ca cc bn, nhng phi bao gm cc yu t ch yu (c nu r trong chun mc) Cng ty kim ton c th b sung thm cc ni dung a vo hp ng kim ton . "Bin bn thanh l hp ng kim ton" Kim ton n v cp di Phi xem xt cc yu t sau quyt nh vic lp v k hp ng kim ton ring cho n v cp di: - Ngi chu trch nhim chn cng ty kim ton cho n v cp di; - Yu cu cn c bo co kim

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 ton ring cho n v cp di; - Nhng yu cu php lut; - Phm vi kim ton do cng ty kim ton khc thc hin; - Mc kim ton hoc phn cp qun l ca n v cp trn i vi n v cp di; - Mc c lp ca Gim c n v cp di. Cng ty kim ton v n v cp di phi tun th theo hp ng kim ton k gia n v cp trn vi cng ty kim ton Trng hp n v cp di c nhng tho thun ring th cng ty kim ton v n v cp di c th tho thun k hp ng ring hoc mt bn ph lc b sung km theo hp ng do cp trn k. Hp ng kim ton nhiu nm Cng ty kim ton v khch hng c php k hp ng kim ton cho nhiu nm ti chnh. Hp ng kim ton c lp li cho nm kim ton hin hnh khi pht sinh cc trng hp c th cho php. Chp nhn sa i hp ng Cng ty kim ton s khng chp nhn thay i hp ng nu khng c l do chnh ng. Ngc li th cng ty kim ton phi nh ch ngay cng vic kim ton v phi thng bo cho cc bn theo quy nh hp ng, Hi ng qun tr hoc cc c ng v nhng l do dn n vic chm dt hp ng kim ton. bng vn bn ph hp (nh Th hn kim ton) Mc ch v phm vi ca cuc kim ton bo co ti chnh; Trch nhim ca kim ton vin v doanh nghip kim ton; Trch nhim ca Ban Gim c n v c kim ton; Xc nh khun kh v lp v trnh by bo co ti chnh D kin v hnh thc v ni dung bo co m kim ton vin v doanh nghip kim ton s pht hnh Cc cuc kim ton nhiu nm Doanh nghip kim ton v n v c kim ton c php k hp ng kim ton cho nhiu nm ti chnh. V c xem xt sa i Chp nhn thay i iu khon hp ng kim ton Kim ton vin v doanh nghip kim ton c th thay i cc iu khon ca hp ng kim ton nu c l do ph hp vi cc iu kin c nu trong chun mc v ngc li Rt khi cuc kim ton v chm dt hp ng kim ton; Xc nh trch nhim (theo hp ng hoc quy nh khc) trong vic bo co cho cc bn khc. Cc vn cn xem xt thm trong qu trnh chp nhn hp ng kim ton Chun mc lp v trnh by bo co ti chnh c php lut v cc quy nh b sung Khun kh v lp v trnh by bo

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 co ti chnh theo yu cu ca php lut v cc quy nh Cc vn khc nh hng n vic chp nhn hp ng kim ton Bo co kim ton theo yu cu ca php lut v cc quy nh c th nh v cch trnh by hoc ngn t m bo tun th cc chun mc kim ton Vit Nam Chun mc s 220 Kim sot cht lng hot ng kim ton Quy nh chung - Mc ch ca chun mc ny l qui nh v hng dn cc nguyn tc, th tc c bn trong vic kim sot cht lng hot ng kim ton trn cc phng din: a. Cc chnh sch v th tc ca cng ty kim ton lin quan n hot ng kim ton; b. Nhng th tc lin quan n cng vic c giao cho kim ton vin v tr l kim ton trong mt cuc kim ton c th. - Chun mc ny p dng cho kim ton bo co ti chnh v cng c vn dng cho kim ton thng tin ti chnh khc v cc dch v lin quan ca cng ty kim ton.

GVHD: Trn Khnh Lm

Chun mc s 220: Kim sot cht Chun mc s 220 lng hot ng kim ton Bo co Chun mc hin hnh CM d tho ti chnh Tn gi: Kim sot cht lng Tn gi: Kim sot cht lng Quy nh chung hot ng kim ton hot ng kim ton Bo co ti Phm vi p dng chnh Chun mc kim ton ny quy Qui nh chung Qui nh chung nh v hng dn trch nhim ca qui nh v hng dn cc nguyn quy nh v hng dn trch kim ton vin v doanh nghip kim tc, th tc c bn nhim ca kim ton vin v ton trong vic thc hin cc th tc doanh nghip kim ton, quy nh kim sot cht lng trong mt cuc trch nhim ca ngi sot xt kim ton bo co ti chnh. Chun vic kim sot cht lng , Doanh mc ny cng quy nh trch nhim nghip kim ton chu trch nhim ca ngi sot xt vic kim sot cht i vi h thng chnh sch v th lng trong mt cuc kim ton. tc kim sot cht lng hot Chun mc ny cn c p dng ng kim ton trong mi lin h vi chun mc v Phm vi: p dng cho kim ton Phm vi: p dng cho kim ton cc quy nh v o c ngh nghip bo co ti chnh v cng c bo co ti chnh v Cc bo co c lin quan. vn dng cho kim ton thng tin kim ton do doanh nghip kim H thng kim sot cht lng v vai ti chnh khc ton pht hnh l ph hp tr ca nhm kim ton Gii thch thut ng: gii thch Gii thch thut ng: Cc bo co kim ton do Ch gii thch 1 s thut ng trong nhiu v c th hn v cc t s doanh nghip kim ton pht hnh l phm vi kim sot cht lng bo dng trong bo co kim ton ph hp vi tnh hnh thc t ca cuc co kim ton kim ton. Mc tiu Ni dung: Ni dung: Mc tiu ca kim ton vin v Xy dng, thc hin cc chnh Qui nh c th Trch nhim ca doanh nghip kim ton l thc hin

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 cc th tc kim sot cht lng cp tng cuc kim ton nhm cung cp cho kim ton vin v doanh nghip kim ton s m bo hp l rng: Cuc kim ton tun th cc chun mc ngh nghip, php lut v cc quy nh c lin quan; v Bo co kim ton pht hnh l ph hp vi tnh hnh thc t ca cuc kim ton. Ni dung chun mc Yu cu Trch nhim ca thnh vin Ban Gim c ph trch tng th cuc kim ton i vi cht lng hot ng kim ton Chun mc v cc quy nh v o c ngh nghip c lin quan thnh vin Ban Gim c ph trch tng th cuc kim ton phi duy tr s cnh gic i vi nhng bng chng. Ban Gim c phi a ra bin php x l ph hp. Tnh c lp - Thnh vin Ban Gim c a ra kt lun v s tun th cc quy nh v tnh c lp. Thu thp cc thng tin; nh gi thng tin; Tin hnh cc bin php thch hp. Chp nhn, duy tr quan h khch hng v hp ng kim ton Thnh vin Ban Gim c ph trch tng th cuc kim ton phi chng minh cc kt lun a ra v vn ny l ph hp. Phn cng nhm kim ton

GVHD: Trn Khnh Lm sch v th tc kim sot cht thnh vin Ban Gim c ph lng trch tng th cuc kim ton i vi cht lng hot ng kim ton Khng c Hng dn thc hin Lu khi s dng mt thnh vin trong nhm kim ton c kinh nghim chuyn su trong lnh vc ring bit lin quan n k ton, kim ton Lu khi kim ton cc n v nh Lu khi kim ton cc n v trong lnh vc cng

Ni dung chun mc Cng ty kim ton Xy dng, thc hin cc chnh sch v th tc kim sot cht lng m bo tt c cc cuc kim ton u c tin hnh ph hp vi Chun mc kim ton Vit Nam hoc chun mc kim ton quc t c Vit Nam chp nhn nhm khng ngng nng cao cht lng ca cc cuc kim ton. t c mc tiu kim sot cht lng hot ng kim ton, cc cng ty kim ton thng p dng kt hp cc chnh sch sau: -Tun th nguyn tc o c ngh nghip.K nng v nng lc chuyn mn .Giao vic.Hng dn v gim st.Tham kho kin. Duy tr v chp nhn. Kim tra. Tng hp ng kim ton p dng nhng chnh sch v th tc kim sot cht lng ca cng ty cho tng hp ng kim ton mt cch thch hp. Hng dn - Kim ton vin phi hng dn tr l kim ton nhng ni dung cn

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 thit lin quan n cuc kim. Gim st - Gim st c mi lin h cht ch vi hng dn v kim tra. - chc nng: a. Gim st b. Nm bt v xc nh , iu chnh k hoch v chng trnh; c. X l cc vn chuyn mn; - trch nhim: Nu pht hin c s sai phm ca nhn vin phi bo cho ngi c thm quyn x l; Kim tra Ngi c nng lc chuyn mn bng hoc cao hn kim ton vin kim tra li. thng xuyn kim tra: -Thc hin k hoch kim ton tng th v chng trnh kim ton; -Vic nh gi v ri ro tim tng v ri ro kim sot; -Vic lu vo h s kim ton nhng bng chng kim ton; -Bo co ti chnh. -tho lun, nh gi v rt kinh nghim hoc bo co Gim c ,a ra cuc hp cc thnh vin ch cht trong cng ty. Chun mc s 230 - H s kim ton Quy nh chung Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn lin quan n vic lp, thu thp, phn loi, - nhm kim ton v cc chuyn gia khng thuc nhm kim ton c trnh chuyn mn v nng lc ph hp. Thc hin cuc kim ton Hng dn, gim st v thc hin Sot xt Tham kho kin t vn - Sot xt vic kim sot cht lng ca cuc kim ton Gim st - mt quy trnh gim st c thit k nhm cung cp cho doanh nghip kim ton mc bo m hp l, ph hp, y v c hiu qu. Ti liu, h s kim ton - Kim ton vin phi lu trong h s kim ton ti liu v nhng ni dung cc vn pht hin, Kt lun v vic tun th, Kt lun v vic chp nhn, duy tr quan h khch hng , Ni dung, phm vi v cc kt lun c c t vic tham kho kin t vn. - phi lu li ti liu v nhng ni dung sau: Cc th tc c thc hin theo quy nh; Quy trnh sot xt; kin ca ngi sot xt. Chun mc s 230: Ti liu h s Chun mc s 230 kim ton Chun mc hin hnh Quy nh chung Tn gi: H s kim ton Phm vi p dng Qui nh chung Chun mc kim ton ny quy nh nguyn tc v th tc c bn lin v hng dn trch nhim ca kim quan n vic lp, thu thp, phn ton vin v doanh nghip kim ton loi, s dng v lu tr h s v vic lp ti liu, h s kim ton

GVHD: Trn Khnh Lm

CM d tho Tn gi: Ti liu h s kim ton Qui nh chung quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton v vic

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 s dng v lu tr h s kim ton cho mt cuc kim ton bo co ti bo co ti chnh. chnh. Ph lc s 01 ca Chun mc ny cung cp danh sch cc chun mc kim ton khc c cc quy nh v hng dn c th v ti liu, h s kim ton. Mc tiu Ghi chp y v thch hp lm c s a ra kin trn bo co kim ton; Lm bng chng cho thy cuc kim ton c lp k hoch v thc hin ph hp vi quy nh ca cc chun mc kim ton, php lut v cc quy nh c lin quan. Ni dung chun mc Ni dung chun mc Ni dung v hnh thc h s Yu cu kim ton Lp ti liu kim ton kp thi Kim ton vin phi Ghi chp cc th tc kim ton - lp h s kim ton y v thc hin v cc bng chng kim chi tit. ton thu thp - ghi chp v lu gi trong h Hnh thc, ni dung v phm vi s kim ton ca mnh tt c cc ti ca ti liu kim ton liu v thng tin lin quan n: Kim ton vin phi lp y ti - K hoch kim ton; liu kim ton: - Vic thc hin cuc kim ton; - Ni dung, lch trnh v phm vi Ni dung, chng trnh v phm vi cc th tc kim ton; ca cc th tc c thc hin; - Kt qu v bng chng kim - Kt qu ca cc th tc thc ton thu thp; hin; - Cc vn quan trng pht sinh, - Nhng kt lun m kim ton kt lun a ra v cc xt on chuyn vin rt ra t nhng bng chng kim mn quan trng. ton thu thp c. Kim ton vin phi ghi li : H s kim ton phi lu gi kt ni dung, lch trnh v phm vi ca qu kim tra, sot xt cht lng kim cc th tc kim ton: ton ca tng cp c thm quyn theo - c im xc nh; quy nh ca cng ty kim ton. - Ngi thc hin th tc kim kim ton Phm vi: Chun mc ny p dng cho vic lp h s kim ton bo co ti chnh.

GVHD: Trn Khnh Lm lp ti liu, h s kim ton Phm vi: vic lp ti liu, h s kim ton cho mt cuc kim ton bo co ti chnh Gii thch thut ng: Gii thch thut ng: Ch gii thch 1 s thut ng trong Ti liu kim ton; H s kim phm vi chun mc : H s kim ton;Kim ton vin c kinh ton; H s kim ton chung; H nghim. s kim ton nm. Ni dung: Ni dung: Yu cu c th i vi kim ton Yu cu c th i vi kim ton vin v lu tr h s. vin v lu tr h s v ghi chp chi tit v cc ti liu. Khng c Hng dn thc hin c th v c Ph lc s 01 ca Chun mc ny cung cp danh sch cc chun mc kim ton khc c cc quy nh v hng dn c th v ti liu, h s kim ton

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 Phm vi v ni dung mi h s kim ton c lp tu thuc vo s nh gi ca kim ton vin. Hnh thc v ni dung h s kim ton ph thuc vo cc yu t ch yu sau: + Mc ch v ni dung cuc kim ton; + Hnh thc bo co kim ton; + c im v tnh phc tp ca hot ng kinh doanh ca khch hng; + Bn cht v thc trng ca h thng k ton v h thng kim sot ni b ca khch hng; + Phng php v k thut kim ton c s dng trong qu trnh kim ton; + Nhu cu v hng dn, kim tra v sot xt nhng cng vic do tr l kim ton v cng tc vin thc hin trong mt s trng hp c th; + Trng hp c ng thi t hai (2) cng ty kim ton tr ln cng thc hin cuc kim ton. H s kim ton c lp theo mu biu v quy trnh kim ton do cng ty kim ton quy nh v Kim ton vin c php s dng. H s kim ton c lp v sp xp ph hp vi tng khch hng v cho tng hp ng kim ton. Mi h s kim ton c lp v lu tr thnh hai (2) loi: - H s kim ton chung; c qui nh c th ni dung h s - H s kim ton nm; c qui nh c th ni dung h s ton v ngy hon thnh th tc ; - Ngi sot xt kt qu kim ton, thi gian v phm vi ca vic sot xt. ni dung ca nhng cuc tho lun, thi gian v ngi tham gia tho lun. cch gii quyt vn khng nht qun. Khng p dng mt quy nh - Kim ton vin phi ghi li cch thc thc hin th tc kim ton thay th nhm t c mc tiu ca yu cu ny v l do ca vic khng tun th. Cc vn pht sinh sau ngy k bo co kim ton -Kim ton vin phi ghi li Cc thng tin v trng hp c bit ny; Cc th tc kim ton mi hoc cc th tc kim ton b sung thc hin; Ngi lp, ngi sot xt thay i ca ti liu kim ton v thi im thc hin. Hon thin h s kim ton Kim ton vin phi phn loi, sp xp ti liu kim ton vo h s kim ton theo trt t nht nh. kim ton vin khng c xa hay hy b bt c ti liu kim ton no trc khi ht thi hn lu tr. kim ton vin phi ghi chp li : -L do c th ca vic sa i hoc b sung ti liu kim ton; -Ngi lp, ngi sot xt v thi im thc hin.

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 Trng hp c t hai (2) cng ty kim ton tr ln cng thc hin mt cuc kim ton th h s kim ton c lp theo s phn cng cng vic ca tng bn. Tnh b mt, an ton, lu gi v s hu h s kim ton Kim ton vin v cng ty kim ton phi gi b mt v bo m an ton h s kim ton. H s kim ton thuc quyn s hu v l ti sn ca cng ty kim ton. Kim ton vin c php cung cp mt phn hoc ton b ti liu do cng ty kim ton quyt nh. Chun mc s 240 Gian ln v sai st Quy nh chung Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc lin quan n trch nhim ca kim ton vin v cng ty kim ton trong vic xem xt gian ln v sai st trong qu trnh kim ton bo co ti chnh. Chun mc s 240 Trch nhim Chun mc s 240 ca kim ton vin lin quan n Chun mc hin hnh gian ln trong qu trnh kim ton Tn gi: Gian ln v sai st bo co ti chnh Quy nh chung Phm vi p dng - Chun mc kim ton ny quy Qui nh chung nh v hng dn trch nhim ca quy nh cc nguyn tc, th tc kim ton vin v doanh nghip kim c bn v hng dn th thc lin ton i vi gian ln trong qu trnh quan n trch nhim ca kim kim ton bo co ti chnh. ton vin v cng ty kim ton c im ca gian ln trong vic xem xt gian ln v sai - phn bit gia gian ln v st nhm ln, cn phi xem xt xem hnh Phm vi: xem xt gian ln v sai vi dn n sai st trong bo co ti st trong qu trnh kim ton bo chnh l c hay khng c . co ti chnh. Trch nhim ngn nga v pht hin gian ln - Vic ngn nga v pht hin gian ln trc ht thuc v trch

GVHD: Trn Khnh Lm

CM d tho Tn gi: Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim ton bo co ti chnh Qui nh chung Ging nh CMKiT hin hnh nhng c th hn c phn c im, trch nhim, mc tiu.

Phm vi: Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton i vi gian ln trong qu trnh kim ton bo co ti chnh.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 nhim ca Ban qun tr v Ban Gim c n v c kim ton. Trch nhim ca kim ton vin - Kim ton vin chu trch nhim t c s m bo hp l rng liu bo co ti chnh, xt trn phng din tng th, c cn sai st trng yu do gian ln hoc nhm ln hay khng Mc tiu -Mc tiu ca kim ton vin v doanh nghip kim ton l: -Xc nh v nh gi ri ro c sai st trng yu trong bo co ti chnh do gian ln; -Thu thp y bng chng kim ton thch hp v cc ri ro c sai st trng yu do gian ln; -C bin php x l thch hp i vi gian ln c xc nh hoc c nghi vn. Ni dung chun mc Trch nhim ca Gim c (hoc ngi ng u) Chu trch nhim trc tip trong vic ngn nga, pht hin v x l cc gian ln v sai st. Trch nhim ca kim ton vin cng ty kim ton Gip n v pht hin, x l v ngn nga gian ln v sai st nh gi ri ro Khi lp k hoch v khi thc hin kim ton, kim ton vin v cng ty kim ton phi nh gi ri ro v nhng gian ln v sai st c th c, lm nh hng trng yu n bo co Ni dung chun mc Yu cu Thi hoi nghi ngh nghip -kim ton vin phi duy tr thi hoi nghi ngh nghip trong sut cuc kim ton, phi nhn thc c kh nng c th tn ti sai st trng yu do gian ln. Tho lun trong nhm kim ton Th tc nh gi ri ro v cc hot ng lin quan -tm hiu v n v c kim ton v mi trng hot ng ca n v, kim sot ni b ca n v, thu thp thng tin nhm xc nh ri ro c sai st trng yu do gian ln.

GVHD: Trn Khnh Lm Cc thut ng trong chun mc Gii thch thut ng: Gian ln, Cc yu t dn n ri ny: Gian ln, Sai st. ro c gian ln. Ni dung: Ni dung: Trch nhim ca Ban gim c v Chia lm 4 phn : Yu cu, c kim ton vin, cch nh gi v im, nh gi v bin php x l pht hin gian ln sai st trong qu (c th, chi tit v cht ch hn) trnh kim ton ph lc s 01 v d v nhng tnh hung hoc s kin lm tng ri ro do gian ln hoc sai st Hng dn thc hin c th v c 3 Ph lc a ra nhng tnh hung xy ra dn n gian ln sai st

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 ti chnh v phi trao i vi Gim c (hoc ngi ng u) n v v mi gian ln hoc sai st quan trng pht hin c. Nhng tnh hung hoc s kin lm tng ri ro do gian ln hoc sai st, gm: - Cc vn lin quan n tnh chnh trc hoc nng lc ca Ban Gim c; - Cc sc p bt thng i vi n v; - Cc nghip v v s kin khng bnh thng; - Nhng kh khn lin quan n thu nhp y bng kim ton thch hp; - Nhng nhn t t mi trng tin hc lin quan n cc tnh hung v s kin nu trn. Pht hin Trn c s nh gi ri ro, kim ton vin phi thit lp cc th tc kim ton thch hp nhm m bo cc gian ln v sai st c nh hng trng yu n bo co ti chnh u c pht hin. Nhng hn ch vn c ca kim ton khng pht hin ht cc sai phm lm nh hng trng yu n bo co ti chnh. Sai phm trng yu do gian ln cao hn sai phm trng yu do sai st. Nhng th tc cn c tin hnh khi c du hiu gian ln hc sai st. Trng hp kim ton vin v cng ty kim ton cho rng gian ln -Kim ton vin phi phng vn Ban Gim c n v c kim ton v: nh gi v ri ro; Quy trnh v xc nh v x l ri ro c gian ln; Ban qun tr -Tm hiu cch thc m Ban qun tr thc hin chc nng gim st quy trnh xc nh v x l ri ro c gian ln trong n v ca Ban Gim c v kim sot ni b m Ban Gim c thit lp gim thiu cc ri ro ny. Cc mi quan h bt thng hoc ngoi d kin c xc nh Cc thng tin khc -Cn nhc xem cc thng tin khc do kim ton vin thu thp c c du hiu v ri ro c sai st trng yu do gian ln hay khng. nh gi cc yu t dn n ri ro c gian ln -Kim ton vin phi nh gi xem cc thng tin thu thp c t cc th tc nh gi ri ro khc v cc hot ng lin quan c du hiu cho thy s tn ti ca mt hoc nhiu yu t dn n ri ro c gian ln hay khng. Xc nh v nh gi ri ro c sai st trng yu do gian ln - Kim ton vin phi xc nh v nh gi ri ro c sai st trng yu do gian ln cp tng th bo co ti chnh, v cp c s dn liu. Bin php x l i vi ri ro c sai st trng yu do gian ln c nh gi Bin php x l tng th -Xc nh bin php x l tng th

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 hoc sai st c th nh hng trng yu n bo co ti chnh th phi thc hin sa i v b sung nhng th tc kim ton thch hp. Mc sa i v b sung cc th tc kim ton ph thuc vo s nh gi ca kim ton vin Thng bo v gian ln v sai st Thng bo cho Gim c (hoc ngi ng u) Thng bo cho ngi s dng bo co kim ton Thng bo cho c quan chc nng c lin quan. Nu n v c kim ton c gian ln hoc sai st m theo quy nh ca php lut. Kim ton vin v cng ty kim ton rt khi hp ng kim ton: gian ln hoc sai st lin quan n cp lnh o cao nht trong n v; vic tip tc duy tr quan h ca kim ton vin vi n v c kim ton. Chun mc s 250 - Xem xt tnh tun th php lut v cc quy nh trong kim ton bo co ti chnh Quy nh chung Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc, th tc c bn lin quan n kim ton vin v cng ty kim ton khi xem xt tnh tun th php lut v cc quy nh ca n v c kim ton trong qu trnh kim ton bo co ti chnh. x l cc ri ro c sai st trng yu do gian ln. nh gi bng chng kim ton Kim ton vin khng th tip tc hp ng kim ton Do kt qu ca mt sai st do gian ln hoc nghi ng c gian ln, kim ton vin phi Cn nhc vic rt khi hp ng kim ton nu php lut hoc cc quy nh lin quan cho php; Gii trnh bng vn bn ca Ban Gim c v Ban qun tr Trao i vi Ban Gim c v Ban qun tr n v c kim ton Trao i vi cc c quan qun l v c quan php lut c lin quan Ti liu, h s kim ton

GVHD: Trn Khnh Lm

Chun mc s 250 Xem xt tnh Chun mc s 250 tun th php lut v cc quy nh Chun mc hin hnh CM d tho trong kim ton bo co ti chnh Tn gi: Xem xt tnh tun th Tn gi: Xem xt tnh tun th Quy nh chung php lut v cc quy nh trong php lut v cc quy nh trong Phm vi p dng kim ton bo co ti chnh kim ton bo co ti chnh B phn kim ton ni b; Qui nh chung Qui nh chung Ban kim sot; quy nh cc nguyn tc, th tc Trch nhim ca Ban B phn qun l vic tun th c bn v hng dn th thc p Gim c n v c kim ton dng lin quan n kim ton vin Trch nhim ca kim ton vin php lut. nh hng ca php lut v cc quy v cng ty kim ton khi xem xt v doanh nghip kim ton phi tnh tun th php lut v cc quy nh tun th cc quy nh v hng nh hng ca php lut v nh ca n v c kim ton dn ca Chun mc ny khi xem trong qu trnh kim ton bo co cc quy nh i vi bo co ti chnh xt tnh tun th php lut v cc ti chnh.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 c th khc nhau ng k Trch nhim tun th php lut v cc quy nh Trch nhim ca Ban Gim c n v c kim ton tun th cc iu khon ca lut v cc quy nh v cc s liu v thuyt minh c trnh by trn bo co ti chnh. Trch nhim ca kim ton vin v doanh nghip kim ton Mc tiu Mc tiu ca kim ton vin v doanh nghip kim ton l: Thu thp y bng chng; Thc hin cc th tc kim ton c th; C bin php x l ph hp. Ni dung chun mc Yu cu Xem xt ca kim ton vin v tnh tun th php lut v cc quy nh - Tm hiu v n v c kim ton v mi trng ca n v theo quy nh ti on kim ton vin phi thu thp nhng hiu bit chung v: Khun kh php lut v cc quy nh ; Kim ton vin phi thu thp y bng chng kim ton thch hp Kim ton vin phi thc hin nhng th tc kim ton: Phng vn Ban Gim c v Ban qun tr; Kim tra cc vn bn, ti liu. lun duy tr s cnh gic i vi kh nng cc th tc kim ton . yu cu Ban Gim c v Ban

GVHD: Trn Khnh Lm quy nh trong qu trnh kim ton bo co ti chnh.

Phm vi: Phm vi: p dng cho cuc kim ton B phn kim ton ni b; bo co ti chnh v cng c Ban kim sot; vn dng cho kim ton thng tin B phn qun l vic tun th ti chnh khc. Chun mc ny khng p dng cho cuc kim php lut. ton tun th do cng ty kim ton thc hin c lp thnh hp ng ring. Cc thut ng trong chun mc ny: Php lut v cc quy nh; Khng tun th. Ni dung: Trch nhim ca n v c kim ton trong vic tun th php lut v cc quy nh, Xem xt ca kim ton vin v tnh tun th php lut v cc quy nh Gii thch thut ng: Hnh vi khng tun th, php lut v cc quy nh khc. Ni dung: Xem xt ca kim ton vin v tnh tun th php lut v cc quy nh Ti liu, h s kim ton

Ni dung chun mc Trch nhim ca n v c kim ton trong vic tun th php lut v cc quy nh Gim c (hoc ngi ng u) n v c kim ton c trch nhim m bo cho n v tun th ng php lut v cc quy nh hin hnh; ngn nga, pht hin v x l nhng hnh vi khng tun th php lut v cc quy nh trong n v. n v c kim ton phi p dng cc bin php v th tc nhm ngn nga, pht hin nhng hnh vi khng tun th php lut v cc quy nh Xem xt ca kim ton vin v tnh tun th php lut v cc quy nh

ph lc s 01 Hng dn thc hin cc du hiu ch yu dn n hnh vi khng tun th php lut v cc Chi tit tng ni dung yu cu ca chun mc c nhng tnh hung quy nh v du hiu vic khng tun th. C phn Lu khi kim ton cc n v trong lnh vc cng

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 kim ton vin v cng ty kim ton s gip cho n v c kim ton ngn nga, pht hin mt phn cc hnh vi khng tun th php lut v cc quy nh. Cc th tc phi thc hin khi pht hin hnh vi khng tun th php lut v cc quy nh Kim ton vin phi lun ch ti cc du hiu dn n hnh vi khng tun th php lut v cc quy nh ca n v. Tm hiu r tnh cht ca hnh vi, hon cnh pht sinh hnh vi v nhng thng tin lin quan nh gi nh hng c th c n bo co ti chnh. Xem xt Kh nng xy ra hu qu v ti chnh, thm ch dn n ri ro buc n v c kim ton phi ngng hot ng; - S cn thit phi gii trnh hu qu v ti chnh trong phn Thuyt minh bo co ti chnh; - Mc nh hng n tnh trung thc v hp l ca bo co ti chnh. Ghi li v lu h s kim ton nhng pht hin v tho lun vi Gim c (hoc ngi ng u) ca n v c kim ton. Tho lun, trao i vi cc chuyn gia t vn php lut hoc c quan chc nng c lin quan v cc hnh vi b nghi ng l khng tun th nh hng n bo co ti chnh. Xem xt nh hng ca vic qun tr (trong phm vi ph hp) cung cp gii trnh bng vn bn. Cc th tc kim ton khi pht hin hoc nghi ng c hnh vi khng tun th Hiu bit v bn cht ca hnh vi v hon cnh xut hin hnh vi; Nhng thng tin b sung nh gi nh hng c th c i vi bo co ti chnh. Kim ton vin phi tho lun vn ny vi Ban Gim c v Ban qun tr n v c kim ton. nh gi nh hng ca nhng hnh vi khng tun th n nhng kha cnh khc ca cuc kim ton. Bo co v pht hin hoc nghi ng c hnh vi khng tun th Bo co vi Ban qun tr n v v hnh vi khng tun th Kim ton vin phi thng bo vi Ban qun tr nhng vn lin quan n hnh vi khng tun th php lut v cc quy nh m kim ton vin nhn thy trong qu trnh kim ton. Bo co v hnh vi khng tun th trong Bo co kim ton v Bo co ti chnh V hnh vi khng tun th c nh hng trng yu. Nu Ban Gim c hoc Ban qun tr ngn cn. Nu kim ton vin khng th xc nh do hn ch phm vi kim ton. Bo co v hnh vi khng tun th cho

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 thiu bng chng v phi trnh by iu trong bo co kim ton. Phn tch hu qu ca vic khng qun th php lut v cc quy nh lin quan n cng vic kim ton. nh gi li ri ro v xem xt li cc bn gii trnh ca Gim c Thng bo nhng hnh vi khng tun th php lut v cc quy nh Thng bo cho Gim c (hoc ngi ng u) n v c kim ton Thng bo cho ngi s dng bo co kim ton v bo co ti chnh Thng bo cho c quan chc nng c lin quan Kim ton vin v cng ty kim ton rt khi hp ng kim ton Chun mc 260- Trao i cc vn quan trng pht sinh khi kim ton vi lnh o n v c kim ton Quy nh chung Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn trong vic trao i cc vn pht sinh khi kim ton gia kim ton vin v cng ty kim ton vi nhng ngi trong Ban lnh o n v c kim ton. c quan c thm quyn Ti liu, h s kim ton Kim ton vin phi lu vo h s kim ton cc ti liu, cng nh kt qu tho lun vi Ban Gim c, Ban qun tr v cc bn lin quan ngoi n v. Mi quan h vi kim ton vin khc yu cu cung cp thng tin v n v c kim ton th kim ton vin tin nhim phi c trch nhim a ra nhng thng tin v hnh vi khng tun th php lut v cc quy nh, l do chm dt hp ng v cc khuyn ngh (nu c);

GVHD: Trn Khnh Lm

Chun mc 260- Trao i cc vn Chun mc s 260 vi Ban qun tr n v c Chun mc hin hnh kim ton Tn gi: Trao i cc vn quan trng pht sinh khi kim ton Quy nh chung vi lnh o n v c kim Do tm quan trng v hiu qu ca ton vic trao i thng tin 2 chiu trong Qui nh chung qu trnh kim ton, Chun mc kim quy nh cc nguyn tc, th tc ton ny a ra cc quy nh v ni c bn v hng dn th thc p dung cn trao i gia kim ton vin dng cc nguyn tc v th tc c vi Ban qun tr n v c kim bn trong vic trao i cc vn ton, ng thi hng dn mt s vn pht sinh khi kim ton gia kim c th cn trao i ton vin v cng ty kim ton vi Vai tr ca qu trnh trao i nhng ngi trong Ban lnh o Mc tiu n v c kim ton. Ni dung chun mc Ni dung chun mc Phm vi: Trao i cc vn vi Kim ton vin v cng ty kim ton Yu cu phi xc nh nhng ngi lin quan - Kim ton vin cn xc nh thnh ban lnh o

CM d tho Tn gi: Trao i cc vn vi Ban qun tr n v c kim ton Qui nh chung quy nh v ni dung cn trao i gia kim ton vin vi Ban qun tr n v c kim ton, ng thi hng dn mt s vn c th cn trao i

Phm vi: Trao i vn vi Ban qun tr

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 n Ban lnh o v nhng ngi s trao i cc vn quan trng, trong c vn v qun tr n v pht sinh khi kim ton n v c kim ton kim ton vin phi xc nh ai l ngi trong Ban lnh o v ai l ngi cn trao i cc vn quan trng pht sinh khi kim ton - Xc nh nhng ngi lin quan s thc hin trao i thng tin; v - Xc nh mt t cch c th vn quan trng no v qun tr cn c trao i php tip cn tng qut v ton b phm vi kim ton, bao gm c gii hn d kin hoc nhng yu cu b sung Nhng thay i hoc vic la chn chnh sch v thng l k ton tc ng ng k n bo co ti chnh ca n v c kim ton Tc ng tim tng ca nhng ri ro quan trng i vi bo co ti chnh Nhng bt ton iu chnh theo kin ca kim ton vin, cho d n v c kim ton c thc hin hay khng, c th tc ng quan trng n bo co ti chnh ca n v Cc kin bt ng vi Ban lnh o n v c kim ton v nhng vn mang tnh nghip v hay nguyn tc Thi gian trao i thng tin Kim ton vin phi kp thi trao i nhng vn quan trng trong c vn v qun tr n v pht sinh trong qu trnh kim ton vin no trong Ban qun tr n v c kim ton. Trao i vi mt b phn trong Ban qun tr n v c kim ton cn xc nh xem c cn trao i li vi ton b Ban qun tr hay khng Trng hp ton b Ban qun tr u l thnh vin Ban Gim c ca n v Cc vn cn trao i Trch nhim ca kim ton vin v doanh nghip kim ton lin quan n cuc kim ton bo co ti chnh Kim ton vin cn trao i vi Ban qun tr n v c kim ton v trch nhim ca kim ton vin v doanh nghip kim ton trong cuc kim ton bo co ti chnh Phm vi v lch trnh kim ton theo k hoch Kim ton vin cn trao i vi Ban qun tr n v c kim ton cc ni dung chnh v phm vi v lch trnh thc hin cuc kim ton theo k hoch Cc pht hin quan trng khi thc hin kim ton Nhn xt ca kim ton vin v kha cnh nh tnh ca cng vic k ton ca n v, bao gm chnh sch k ton, c tnh k ton v cc thng tin cng b trong bo co ti chnh Cc vn quan trng (nu c) pht sinh trong qu trnh kim ton c kim ton vin trc tip trao i hay lp thnh vn bn gi Ban Gim c n v c kim ton Th gii trnh ca Ban Gim c theo ngh ca Ni dung: Kim ton vin v cng ty kim ton phi xc nh nhng ngi lin quan n Ban lnh o v nhng ngi s trao i cc vn quan trng

GVHD: Trn Khnh Lm Ni dung: Cc vn cn trao i Trch nhim ca kim ton vin v doanh nghip kim ton lin quan n cuc kim ton bo co ti chnh Kim ton vin cn trao i vi Ban qun tr n v c kim ton v trch nhim ca kim ton vin v doanh nghip kim ton trong cuc kim ton bo co ti chnh Hng dn thc hin Hng dn chi tit tng ni dung yu cu ca chun mc

Khng c

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 Hnh thc trao i thng tin Kim ton vin c th trao i vi nhng ngi trong Ban lnh o n v c kim ton bng li hoc bng vn bn ty vo t chc qun l v quy trnh trao i thng tin ca n v c kim ton Tnh cht, tnh nhy cm v tm quan trng ca nhng vn quan trng v qun tr Nhng tha thun c thc hin lin quan n nhng bui hp hoc bo co nh k hot ng v cc vn quan trng cc vn quan trng v qun tr c trao i bng li, kim ton vin phi lp thnh vn bn nhng vn trao i, k c cc thng tin phn hi Bo mt Trng hp cc vn bn php lut c quy nh v bo mt lm hn ch vic trao i thng tin nhng vn quan trng v mt qun tr khi trao i vi ngi trong Ban lnh o n v c kim ton th kim ton vin c th yu cu s tr gip ca chuyn gia t vn php lut Lut nh. Nu vn bn php lut c quy nh yu cu kim ton vin v cng ty kim ton trao i nhng thng tin lin quan n qun tr m khng c quy nh trong chun mc ny th vn phi thc hin theo yu cu ca vn bn php lut kim ton vin Tnh c lp ca kim ton vin Qu trnh trao i. Kim ton vin phi trao i vi Ban qun tr n v c kim ton v hnh thc, thi gian v ni dung d kin trao i Kim ton vin phi trao i bng vn bn vi Ban qun tr n v v nhng vn quan trng pht hin ra trong qu trnh kim ton m theo xt on ngh nghip ca kim ton vin th vic trao i bng li l khng thch hp Kim ton vin phi trao i bng vn bn vi Ban qun tr n v c kim ton v tnh c lp ca kim ton vin Ni dung trao i Kim ton vin phi nh gi xem ni dung trao i 2 chiu gia kim ton vin vi Ban qun tr n v c kim ton y cho mc ch ca cuc kim ton hay cha. Nu thy ni dung trao i cha , kim ton vin cn nh gi mc nh hng (nu c) n qu trnh nh gi ri ro c sai st trng yu Ti liu, h s kim ton Khi trao i bng li v cc vn quan trng theo quy nh ca Chun mc ny, kim ton vin phi ghi li ni dung ca cc vn trao i, thi gian thc hin v nhng ngi tham gia trao i. Trng hp trao i bng vn bn, kim ton vin phi lu trong h s kim ton vn bn trao i Chun mc 265 - Trao i v

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 nhng khim khuyt trong kim sot ni b vi ban qun tr v ban gim c n v c kim ton Quy nh chung Phm vi p dng Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vinv doanh nghip kim ton (sau y gi l kim ton vin) trong vic trao i mt cch ph hp vi Ban qun tr v Ban Gim c n v c kim ton v nhng khim khuyt trong kim sot ni bm kim ton vin pht hin c khi kim ton bo co ti chnh Ni dung chun mc Yu cu Nu pht hin ra mt hoc nhiu khim khuyt trong kim sot ni b, kim ton vin phi da trn c s cng vic kim ton thc hin xc nh xem liu mt khim khuyt ring l hay cc khim khuyt kt hp li c to nn nhng khim khuyt nghim trng hay khng Kim ton vin phi trao i bng vn bn mt cch kp thi (v d di hnh thc th ngh, th qun l) vi Ban qun tr n v c kim ton v nhng khim khuyt nghim trng trong kim sot ni b Trong vn bn trao i v nhng khim khuyt nghim trng trong kim sot ni b, kim ton vin phi trnh by cc ni dung sau M t cc khim khuyt v gii thch nhng nh hng tim tng ca cc

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 khim khuyt Cc thng tin y gip Ban qun tr v Ban Gim c n v c kim ton hiu c bi cnh ca thng tin trao i Chun mc s 300 Lp K hoch kim ton BCTC Phm vi - Quy nh v hng dn trch nhim ca kim ton vin vdoanh nghip kim ton trong vic lp k hoch kim ton bo co ti chnh. Vai tr v lch trnh lp k hoch kim ton - Lp k hoch kim ton bao gm vic xy dng: (1) Chin lc kim ton tng th v (2) K hoch kim ton cho cuc kim ton. K hoch kim ton ph hp s em li li ch cho vic kim ton bo co ti chnh. Cc th tc ban u ca cuc kim ton - Thc hin cc th tc i vi vic chp nhn khch hng v cuc kim ton c th nh gi vic tun th cc yu cu v o c - Hiu v cc iu khon ca hp ng kim ton Th tc lp k hoch kim ton Xc nh phm vi, lch trnh v nh hng ca cuc kim ton, v lp k hoch kim ton. - Xy dng chin lc kim ton tng th: + Xc nh c im ca cuc kim ton

GVHD: Trn Khnh Lm

Chun mc s 300 Lp K hoch kim ton BCTC Quy nh chung - Quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn lin quan n vic lp k hoch cho mt cuc kim ton bo co ti chnh. - Kim ton vin v cng ty kim ton phi lp k hoch kim ton m bo cuc kim ton c tin hnh mt cch c hiu qu. Lp k hoch kim ton K hoch kim ton gm ba (3) b phn: -K hoch chin lc; -K hoch kim ton tng th; -Chng trnh kim ton. Lp k hoch chin lc -K hoch chin lc phi c lp cho cc cuc kim ton ln v quy m, tnh cht phc tp, a bn rng hoc kim ton bo co ti chnh ca nhiu nm. -K hoch chin lc vch ra mc tiu, nh hng c bn, ni dung trng tm, phng php tip cn v tin trnh ca cuc kim ton. -K hoch chin lc do ngi ph trch cuc kim ton lp v c Gim c (hoc ngi ng u) cng

Chun mc hin hnh Tn gi: Lp K hoch kim ton Mc ch: Quy nh nguyn tc, th tc c bn v hng dn th thc p dngcc nguyn tc v th tc c bn lin quan n vic lp k hoch cho mt cuc kim ton BCTC(nhn mnh tnh tun th chun mc) Khng nu - Ngi lp k hoch: Kim ton vin v cng ty kim ton - K hoch chin lc do ngi ph trch cuc kim ton lp v c Gim c (hoc ngi ng u) cng ty kim ton ph duyt - Khng quy nh Lp k hoch kim ton - Gii hn vic lp k hoch chin lc ch cho cc cuc kim ton c quy m ln, kim ton phc tp, a bn rng, hoc KT qua nhiu nm. Gm 3 b phn: + K hoch chin lc; + K hoch kim ton tng th;

CM d tho Tn gi:Lp K hoch kim ton v BCTC(th hin r hn ni dung ca CM) Mc ch:Quy nh v hng dn trch nhim ca KTV trong vic lp k hoch kim ton BCTC (nhn mnh trch nhim ca KTV khi kim ton) Vai tr v lch trnh lp k hoch kim ton - Ngi lp k hoch: Quy nh c th l phi c s tham gia ca thnh vin BG(s tham gia ca thnh vin BG s lm tng hiu qu v hiu sut ca qu trnh lp k hoch kim ton nh vo s hiu bit v kinh nghim ca h) Cc th tc ban u ca cuc kim ton Th tc lp k hoch kim ton - Khng gii hn vic lp k hoch kim ton cho n v no hay cuc kim ton ln hay nh. Gm 3 bc: + Chin lc kim ton tng th + K hoch kim ton cho cuc kim ton

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 ty kim ton ph duyt Lp k hoch kim ton tng th Nhng vn ch yu kim ton vin phi xem xt v trnh by trong k hoch kim ton tng th, gm: -Hiu bit v hot ng ca n v c kim ton: -Hiu bit v h thng k ton v h thng kim sot ni b -nh gi ri ro v mc trng yu: -Ni dung, lch trnh v phm vi cc th tc kim ton: Lp chng trnh kim ton - Chng trnh kim ton phi c lp v thc hin cho mi cuc kim ton, trong xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton cn thit thc hin k hoch kim ton tng th. - K hoch kim ton tng th chng trnh kim ton s c sa i, b sung trong qu trnh kim ton nu c nhng thay i v tnh hung hoc do nhng kt qu ngoi d on ca cc th tc kim ton. + Xc nh mc tiu bo co + Xc nh cng vic trng tm ca nhm kim ton + Xem xt kt qu ca cc th tc ban u ca cuc kim ton v cc kinh nghim v n v c ph hp vi cuc kim ton ny khng; + Xc nh ni dung, lch trnh v ngun lc thc hin cuc kim ton. - Xy dng k hoch kim ton: + Ni dung, lch trnh v phm vi ca cc th tc nh gi ri ro + Ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo mc c s dn liu + Cc th tc kim ton bt buc khc m bo cuc kim ton tun th theo cc chun mc kim ton Vit Nam - Cp nht v iu chnh chin lc kim ton tng th v k hoch kim ton trong sut qu trnh kim ton. - Xc nh ni dung, lch trnh, phm vi trong vic ch o, gim st cc thnh vin trong nhm kim ton v sot xt cng vic ca h. Ti liu, h s kim ton - Chin lc kim ton tng th; - K hoch kim ton; - Bt k thay i quan trng no lin quan n chin lc kim ton tng th, k hoch kim ton v l do ca nhng thay i Th tc b sung khi kim ton nm u tin Khi bt u mt cuc kim ton nm + Chng trnh kim ton.

GVHD: Trn Khnh Lm + Cp nht v iu chnh CLKT v KHKT - Chi tit hn cc bc lp k hoch(trong mc hng dn) Ti liu, h s kim ton Khng c mu Nhn xt chung: - Cch trnh by r rng hn - Quy nh r hn trch nhim cng nh cc cng vic cn lm khi lp k hoch kim ton

Khng quy nh Mu k hoch Nhn xt chung - Phn hng dn nm chung vi ni dung ca chun mc.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 u tin, kim ton vin phi thc hin cc th tc sau y: - Thc hin cc th tc lin quan n vic chp nhn khch hng v cuc kim ton. - Lin h vi KTV tin nhim khi c s thay i doanh nghip kim ton, nhm tun th chun mc v cc quy nh v o c ngh nghip c lin quan. Chun mc s 310 - Hiu bit v tnh hnh kinh doanh Quy nh chung - Quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc, th tc c bn tm hiu tnh hnh kinh doanh v vic s dng nhng hiu bit trong qu trnh kim ton bo co ti chnh Ni dung chun mc Thu thp thng tin - Kim ton vin v cng ty kim ton phi thu thp nhng thng tin s b v lnh vc hot ng, loi hnh doanh nghip, hnh thc s hu, cng ngh sn xut, t chc b my qun l v thc tin hot ng ca n v. - i vi hp ng kim ton nm sau, kim ton vin phi cp nht v nh gi li nhng thng tin thu thp trc y, v thc hin cc th tc nhm pht hin ra nhng thay i ng k pht sinh sau ln kim ton trc. - Ngun thu thp thng tin: Chun mc s 315 - Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v c kim ton v mi trng ca n v Phm vi - Quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton (sau y gi l kim ton vin) trong vic xc nh v nh gi ri ro c sai st trng yu trong bo co ti chnh thng qua hiu bit v n v c kim ton v mi trng ca n v, trong c kim sot ni b. Ni dung: Yu cu Th tc nh gi ri ro v cc hot ng lin quan. - KTV phi thc hin th tc nh gi ri ro qua cc bc: + Phng vn BG v nhn vin + Thc hin th tc phn tch + Quan st v iu tra + Xem xt c hay khng sai st trng yu trong thng tin thu thp Chun mc hin hnh Tn gi: Hiu bit v tnh hnh kinh doanh

GVHD: Trn Khnh Lm

CM d tho Tn gi:Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v c kim ton v mi trng ca n v - Quy nh v nguyn tc, th tc - Quy nh v hng dn trch v th thc p dng(nhn mnh v nhim ca KTV trong vic nh tnh tun th cc nguyn tc, th gi ri ro c sai st trng yu tc) (nhn mnh hn vo trch nhim ca KTV) - Khng quy nh (Ch nu cc th - Th tc nh gi ri ro v cc tc thu thp thng tin) hot ng lin quan - Khng quy nh - BG ph trch tng th cuc kim ton. - Trao i vi kim ton vin ni - KTV phi tm hiu cc thng tin b v xem xt bo co kim ton v KSNB ca n v c lin quan ni b ca n v c kim ton. n cuc kim ton. (Tm hiu su hn v hot ng KSNB ca n v: ) - Khng quy nh - Tm hiu H thng thng tin lin quan n vic lp v trnh by bo co ti chnh - Khng quy nh - Xc nh v nh gi ri ro c sai st trng yu - Khng quy nh Ti liu, h s kim ton phi lu

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 + Kinh nghim thc tin v n v v ngnh ngh kinh doanh ca n v + H s kim ton nm trc + Trao i vi lnh o v cn b, nhn vin, KTV ni b ca n v;xem xt bo co kim ton ni b ca n v c kim ton; + Trao i vi KTV khc v vi cc nh t vn cung cp dch v cho n v c kim ton hoc hot ng trong cng lnh vc vi n v c kim ton; + Trao i vi chuyn gia + Tham kho cc n phm lin quan n lnh vc hot ng ca n v c kim ton. + Cc vn bn php l v cc quy nh c nh hng n n v c kim ton; + Kho st thc t vn phng, nh xng ca n v c kim ton; + Cc ti liu do n v c kim ton cung cp S dng hiu bit - KTV s dng nhng hiu bit v tnh hnh KD ca n v xt on chuyn mn - Kim ton vin v cng ty kim ton s dng cc tr l kim ton cng phi t c s hiu bit nht nh v tnh hnh kinh doanh. - KTV phi nh gi, xem xt mc nh hng tng th t nhng hiu bit ca mnh n bo co ti chnh ca n v, cng nh s ph hp ca cc c s dn liu trong bo co ti chnh c. + Nu s dng thng tin c t kinh nghim lm vic hoc t nhng th tc thc hin t nhng nm trc th KTV cn kim tra thng tin ny c cn ph hp vi cuc kim ton hin ti khng. - BG ph trch tng th cuc kim ton. Nhng hiu bit cn c v n v c kim ton v mi trng ca n v, trong c kim sot ni b - n v c kim ton v mi trng ca n v KTV phi tm hiu thng tin v:Ngnh ngh kinh doanh; Quy nh php l; c im ca n v, chnh sch k ton; Mc tiu, chin lc v ri ro kinh doanh. - Kim sot ni b ca n v (KSNB) c kim ton KTV phi tm hiu cc thng tin v KSNB ca n v c lin quan n cuc kim ton. + Ni dung v mc hiu bit v cc kim sot c lin quan + Cc thnh phn ca kim sot ni b + Mi trng kim sot ca n v: KTV phi tm hiu v mi trng kim sot ca n v. - Quy trnh nh gi ri ro ca n v - KTV xc nh n v c quy trnh nh gi ri ro hay cha. Nu c th nh gi xem quy trnh ny c ph hp hay c b qua sai st trng yu li

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 so vi nhng hiu bit ca kim ton no hay khng. Nu khng th n v vin v tnh hnh kinh doanh./. c pht hin hay x l vic cc ri ro kinh doanh nh hng n BCTC hay cha v nh th no. - H thng thng tin lin quan n vic lp v trnh by bo co ti chnh KTV phi tm hiu cch thc n v trao i thng tin v vai tr, trch nhim v cc vn quan trng khc lin quan ti bo co ti chnh. - Cc hot ng kim sot lin quan n cuc kim ton - KTV tm hiu cc phng thc gim st cc kim sot ca n v v lp v trnh by BCTC Xc nh v nh gi ri ro c sai st trng yu hai cp : cp bo co ti chnh v cp c s dn liu. Ti liu, h s kim ton Kim ton vin phi lu li trong h s kim ton: - Nhng trao i gia cc thnh vin nhm kim ton - Nhng ni dung chnh tm hiu c v n v c kim ton v mi trng ca n v - Nhng ri ro c sai st trng yu c xc nh v nh gi cp bo co ti chnh v cp c s dn liu - Nhng ri ro xc nh v cc kim sot lin quan m kim ton vin tm hiu Chun mc 320 Tnh trng yu trong kim ton Chun mc 320- Mc trng yu trong lp k hoch v thc hin Chun mc hin hnh Tn gi: Tnh trng yu trong

GVHD: Trn Khnh Lm

CM d tho Tn gi:Mc trng yu trong lp

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 - Quy nh cc nguyn tc, th tc c kim ton bn v hng dn th thc p dng - Quy nh v hng dn trch nhim cc nguyn tc, th tc c bn lin ca kim ton vin v doanh nghip quan n trch nhim ca kim ton kim ton trong vic p dng khi vin v cng ty kim ton khi xc nim mc trng yu trong lp k nh tnh trng yu trong kim ton hoch v thc hin cuc kim ton bo co ti chnh v mi quan h gia bo co ti chnh tnh trng yu vi ri ro kim ton - Mc tiu ca kim ton vin v doanh nghip kim ton l p dng Ni dung - Xc nh mc trng yu va mang khi nim mc trng yu mt cch tnh nh lng va mang tnh nh ph hp khi lp k hoch v thc hin tnh kim ton. - Kim ton vin cn xt ti kh nng Ni dung c nhiu sai st l tng i nh - Khi lp chin lc kim ton tng nhng tng hp li c nh hng th, kim ton vinv doanh nghip trng yu n bo co ti chnh kim ton phi xc nh mc trng - Kim ton vin phi xc nh tnh yu i vi tng th bo co ti chnh trng yu khi: - Kim ton vin phi sa i mc + Xc nh ni dung, lch trnh v trng yu khi cc thng tin c c phm vi ca cc th tc kim ton; c th lm thay i mc trng yu +nh gi nh hng ca nhng xc nh trc . sai st. Kim ton vin phi lu trong h s - Trong mt cuc kim ton, mc kim ton cc s liu v c s xc trng yu v ri ro kim ton c mi nh v mc trng yu quan h t l nghch vi nhau: mc trng yu cng cao th ri ro kim ton cng thp v ngc li. - KTV phi nh gi nh hng ca sai st. Chun mc 330 - Th tc kim ton trn c s nh gi ri ro Quy nh chung - Quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn v vic a ra v thc hin cc th tc Chun mc 330 Bin php x l ca kim ton vin i vi ri ro nh gi. Phm vi - Quy nh v hng dn trch nhim ca KTV trong vic thit k v thc hin cc bin php x l i vi cc kim ton Quy nh cc nguyn tc, th tc v cch p dng cc nguyn tc, th tc Ch nu khi nim mc trng yu Hng dn chung chung cc xc nh mc trng yu. Khng quy nh

GVHD: Trn Khnh Lm k hoch v thc hin kim ton(nhn mnh trch nhim ca KTV l xc nh mc trng yu) - Quy nh v hng dn trch nhim ca KTV Nu r khi nim v tnh trng yu, mc trng yu, mc trng yu thc hin. - Hng dn chi tit cch xc nh mc trng yu v mc trng yu thc hin - Quy nh cc loi h s kim ton cn lu

Chun mc hin hnh CM d tho Tn gi: Th tc kim ton trn c Tn gi:Bin php x l ca kim s nh gi ri ro; ton vin i vi ri ro nh gi. Ni dung Ni dung Vic a ra phng php tip cn Vic thit k v thc hin bin tng qut l khng bt buc php x l tng th l bt buc

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 kim ton trn c s nh gi ri ro c sai st trng yu trong BCTC v cc c s dn liu trong kim ton bo co ti chnh. Ni dung Phng php tip cn tng qut - KTV v cng ty kim ton cn a ra phng php tip cn tng qut xc nh ri ro c sai st trng yu trong bo co ti chnh. Th tc kim ton b sung p dng i vi ri ro c sai st trng yu trong c s dn liu - KTV v cng ty kim ton phi thit k v thc hin thm cc th tc kim ton b sung m ni dung, lch trnh v phm vi ca cc th tc ny ph thuc vo kt qu nh gi ri ro c sai st trng yu trong cc c s dn liu. Xem xt ni dung, lch trnh v phm vi cc th tc kim ton b sung +Th nghim kim sot - KTV phi thc hin cc th nghim kim sot nu vic nh gi ri ro ca kim ton vin bao gm c k vng v tnh hiu qu ca hot ng kim sot hoc nu ch thc hin cc th nghim c bn khng cung cp y bng chng kim ton thch hp i vi c s dn liu. - Lch trnh: ph thuc vo mc tiu ca kim ton vin v xc nh thi gian tin cy ca hot ng kim sot. Nu th nghim hot ng kim sot ti mt thi im c th th kim ton vin ch cn thu thp bng chng kim ri ro c sai st trng yu m KTV xc nh v nh gi khi thc hin kim ton BCTC Ni dung: Yu cu: Bin php x l tng th - KTV phi thit k v thc hin cc bin ph x l tng th i vi cc ri ro c sai st trng yu c nh gi cp bo co ti chnh. Th tc kim ton i vi ri ro c sai st trng yu c nh gi cp c s dn liu Phi thit k v thc hin cc th tc kim ton tip theo vi ni dung, lch trnh v phm vi da vo kt qu nh gi ri ro c sai st trng yu cp c s dn liu. Th nghim kim sot KTV phi thit k v thc hin cc th nghim kim sot nu: KTV c nh da vo tnh hu hiu ca hot ng kim sot xc nh ni dung, lch trnh v phm vi ca cc th nghim c bn hoc Nu ch thc hin cc th nghim c bn th khng th cung cp y bng chng kim ton thch hp cp c s dn liu. Lch trnh: KTV c th thc hin th nghim kim sot hoc th nghim c bn thi im kim ton gia k hay cui k. Ri ro c sai st trng yu cng cao th KTV cng cn phi thc hin cc th tc c bn gn hoc ti thi im cui k hn l vo thi im trc , hoc thc hin cc th tc (cn) Lch trnh th nghim kim sot: cho php KTV thu thp bng chng kim ton vo mt thi im nu th nghim hot ng kim sot ti mt thi im c th.

GVHD: Trn Khnh Lm (phi)

Lch trnh th nghim kim sot: KTV c th thc hin cc th tc kim ton m khng cn thng bo trc v ni dung v thi gian Mc y ca vic trnh by Mc y ca vic trnh by v cng b bo co ti chnh: v thuyt minh bo co ti chnh: khng bt KTV phi nh gi bt buc KTV phi nh gi (cn). (phi).

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 ton vo thi im . Nu th nghim kim sot c tin hnh trong mt giai on th KTV c th thu thp c bng chng kim ton v tnh hiu qu ca hot ng kim sot trong sut giai on . + Th nghim c bn - c thc hin pht hin cc sai st trng yu trong c s dn liu. Th nghim c bn gm cc kim tra chi tit cc nghip v, s d khon mc, cc gii trnh c lin quan v cc quy trnh phn tch. Kim ton vin lp k hoch v thc hin cc th nghim c bn x l ri ro c sai st trng yu. - Cho d kt qu nh gi ri ro c sai st trng yu l nh th no, kim ton vin s phi t chc v thc hin cc th nghim c bn i vi tng loi nghip v, s d khon mc v cc gii trnh trng yu c lin quan - Lch trnh: Vo gia k hoc cui k. Khi thc hin cc th nghim c bn giai on gia k, kim ton vin phi thc hin cc th nghim c bn b sung hoc cc th nghim c bn kt hp vi cc th nghim kim sot bao qut c c giai on cn li nhm to ra c s hp l cho vic m rng phm vi kt lun ca kim ton vin t giai on gia k cho n giai on cui k. Mc y ca vic trnh by v cng b bo co ti chnh - KTVcn thc hin cc th tc kim ton nh gi xem liu vic trnh kim ton m khng cn thng bo trc v ni dung v thi gian Th nghim c bn Cho d kt qu nh gi ri ro c sai st trng yu nh th no, KTV phi thit k v thc hin cc th nghim c bn i vi tng nhm giao dch, s d ti khon v thng tin thuyt minh trng yu. Lch trnh: vo gia k hoc cui k. Nu thc hin th nghim c bn ti thi im kim ton gia k, cung cp c s hp l cho vic m rng cc kt lun kim ton t gia k cho n cui k, kim ton vin phi bao qut c giai on cn li bng cch: Thc hin cc th nghim c bn kt hp vi cc th nghim kim sot hoc Ch thc hin cc th nghim c bn b sung nu kim ton vin xc nh rng nh vy l . Mc y ca vic trnh by v thuyt minh bo co ti chnh KTV phi nh gi liu vic trnh by tng th BCTC, bao gm cc thng tin thuyt minh lin quan, c ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng hay khng. nh gi tnh y v thch hp ca bng chng kim ton KTV phi xem xt vic nh gi ri ro c sai st trng yu cp c s dn liu c cn ph hp hay khng. Nu khng th thu thp c y bng chng kim ton thch hp, KTV phi a ra kin kim ton dng ngoi tr hoc t chi a kin v

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 by v cng b bo co ti chnh ni chung c ph hp vi chun mc k ton, ch k ton hay khng nh gi mc y v thch hp ca bng chng kim ton thu thp c - KTV s phi nh gi xem vic nh gi cc ri ro xy ra sai st trng yu trong c s dn liu c cn ph hp hay khng. - Nu khng th thu thp c cc bng chng kim ton y , thch hp, KTV s phi a ra kin kim ton chp nhn tng phn hoc kin t chi. H s kim ton - Phng php tip cn tng qut trn c s nh gi ri ro c sai st trng yu trong bo co ti chnh; ni dung, lch trnh, v phm vi cc th tc kim ton s thc hin - Mi lin h gia cc th tc kim ton ny vi cc ri ro trong c s dn liu, v kt qu ca cc th tc kim ton - Cc kt lun trn c s tin cy vo hot ng kim sot c th nghim cuc kim ton trc Chun mc s 400 - nh gi ri ro v kim sot ni b; Quy nh chung: - Quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc, th tc c bn lin quan n vic tm hiu h thng k ton v h thng kim sot ni b bo co ti chnh. Ti liu, h s kim ton KTV lu li trong h s kim ton: Bin php x l tng th i vi cc ri ro c sai st trng yu c nh gi cp bo co ti chnh v ni dung, lch trnh, phm vi cc th tc kim ton tip theo thc hin; Mi lin h gia cc th tc kim ton vi cc ri ro c nh gi cp c s dn liu; Kt qu ca cc th tc kim ton, k c cc kt lun, nu cc th tc ny khng r rng. Cc kt lun trn c s tin cy vo cc kim sot c th nghim trong cuc kim ton trc v tnh hu hiu ca hot ng kim sot.

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 cng nh vc nh gi ri ro kim ton v cc thnh phn ca n, bao gm: Ri ro, tim tng, ri ro kim sot v ri ro pht hin trong qu trnh kim ton bo co ti chnh. Ni dung: - Khi xc nh phng php tip cn kim ton, KTV phi quan tm n nhng nh gi ban u v ri ro tim tng, ri ro kim sot xc nh mc ri ro pht hin c th chp nhn c cho c s dn liu ca bo co ti chnh v cc nh ni dung, lch trnh, phm vi ca cc th tc c bn cho c s dn liu . Ri ro tim tng - Khi lp k hoch kim ton, KTV v cng ty kim ton phi nh gi ri ro tim tng cho ton b bo co ti chnh ca n v c kim ton. - Khi lp chng trnh kim ton, KTV phi xc nh c th mc ri ro tim tng cho cc s d hoc loi nghip v quan trng n tng c s dn liu. Hn ch tim tng ca H thng kim sot ni b Hiu bit h thng k ton v h thng kim sot ni b ca n v c kim ton - Vic tm hiu h thng k ton v h thng kim sot ni b gip cho KTV xc nh c khi lng cc nghip v kinh t ti chnh cn c kim tra cng nh vic thit lp cc th tc kim tra cn thit. Mi trng kim sot

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 - KTV phi hiu bit v mi trng kim sot ca n v nh gin nhn thc, quan im, s quan tm v hot ng ca thnh vin Hi ng qun tr v Ban Gim c i vi h thng kim sot ni b H thng k ton: - Kim ton vin phi hiu bit v h thng k ton v thc hin cng vic k ton ca n v Th tc kim sot - Kim ton vin da vo hiu bit ca mnh v mi trng kim sot xc nh nhng th tc kim sot c n v thit lp v nhng th tc cn thiu, cn thit phi b sung thm Ri ro kim sot nh gi ban u v ri ro kim sot - Da trn s hiu bit h thng k ton v h thng kim sot ni b, kim ton vin v cng ty kim ton phi nh gi ban u v ri kim sot i vi c s dn liu cho tng s d ti khon hoc cc loi cc loi nghip v kinh t ch yu. H s kim ton: bao gm: - Nhng kt qu t c trong vic tm hiu h thng k ton v h thng kim sot ni b ca n v c kim ton; - Nhng nhn xt v nh gi v ri ro kim sot ca kim ton vin Th nghim kim sot - Da trn kt qu cc th nghim kim sot, kim ton vin phi xc nh xem h thng kim sot ni b c c thit k v thc hin ph hp vi

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 nh gi ban u v ri ro kim sot hay khng - Trong qu trnh tm hiu h thng k ton, h thng KSNB v thc hin th nghim kim sot, KTV c th pht hin ra cc hn ch ca h thng. Khi , kim ton vin phi thng bo trong thi gian nhanh nht cho ngi c trch nhim ca n v. nh gi cui cng v ri ro kim sot - Trc khi rt ra kt lun kim ton, kim ton vin phi da vo kt qu cc th nghim c bn v nhng bng chng kim ton khc khng nh li qu trnh nh gi ca mnh v ri ro kim sot. Mi lin h gia ri ro tim tng v ri ro kim sot - Ri ro tim tng v ri ro kim sot c lin h cht ch vi nhau nn kim ton vin cn kt hp cng lc vic nh gi ri ro tim tng v ri ro kim sot. Ri ro pht hin - Mc ri ro pht hin c lin quan trc tip n th nghim c bn ca kim ton vin. - Mc ri ro pht hin t l nghch vi mc ri ro tim tng v ri ro kim sot. - Ri ro tim tng v ri ro kim sot d c nh gi mc thp nht th kim ton vin vn phi thc hin th nghim c bn i vi cc loi nghip v v s d cc ti khon trng yu

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11

GVHD: Trn Khnh Lm

Chun mc s 401 - Thc hin kim ton trong mi trng tin hc; -Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc, th tc c bn lin quan n kim ton vin v cng ty kim ton khi thc hin kim ton trong mi trng tin hc. - Chun mc ny p dng cho kim ton bo co ti chnh trong mi trng tin hc. Chun mc ny cng c vn dng cho kim ton thng tin ti chnh khc v cc dch v c lin quan ca cng ty kim ton trong mi trng tin hc ca khch hng. - n v c kim ton thng ng dng nhng cng ngh thng tin mi vo h thng my tnh bao gm cc kt ni mng ni b, c s d liu phn tn; s lu chuyn thng tin t h thng qun tr sang h thng k ton. Cc h thng ny lm tng tinh xo ca h thng thng tin my tnh v tnh phc tp ca cc ng dng c th, lm tng ri ro v cn c ch c bit Chun mc 402 - Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi Quy nh chung - Quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng iu ny i vi cng ty kim ton v Chun mc 402 - Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi Phm vi p dng - Quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton thu thp y bng Chun mc hin hnh CM d tho

Phm vi: quy nh nguyn tc, th Phm vi: quy nh v hng dn tc v hng dn th thc p dng trch nhim ca KTV v DN kim ton Ni dung Ni dung - Ch yu cu KTV tm hiu v h Yu cu phi tm hiu vcc dch

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 kim ton vin (KTV) khi thc hin kim ton cc n v c s dng dch v bn ngoi. Ni dung - Cng ty kim ton v kim ton vin phi thc hin: - Xc nh phm vi ca cc dch v do t chc bn ngoi cung cp v nh hng ca n i vi cng vic kim ton. - Nu KTV kt lun l vic nh gi cc ri ro kim sot khng b nh hng bi cc hot ng kim sot ca t chc cung cp dch v th khng cn thit phi p dng Chun mc ny. + Nu KTV kt lun rng hot ng ca t chc cung cp dch v c nh hng ng k n cng vic kim ton th tm hiu v h thng k ton v h thng KSNB v nh gi ri ro kim sot. - KTV phi xem xt phm vi cng vic thc hin bi cng ty kim ton v kim ton vin khc cho t chc cung cp dch v v phi nh gi xem bo co ny c hu ch v thch hp khng (Bo co loi A, bo co loi B). + i vi nhng th nghim kim sot v cc kt qu t c m kim ton vin c th s dng, KTV phi xc nh cc th tc ny c cung cp y cc bng chng kim ton thch hp v tnh hiu qu ca h thng k ton v h thng KSNB hay khng lm c s cho vic nh gi chng kim ton thch hp khi kim ton n v c s dng dch v bn ngoi. Mc tiu: - HIu bit y v bn cht v tm quan trng ca DV bn ngoi m V s dng v nh hng ca DV i vi KSNB ca DN. - Thit k v thc hin cc th tc kim ton i vi cc ri ro . Ni dung: Yu cu: - Tm hiu v cc DV ca t chc cung cp DV, bao gm KSNB + Tm hiu v bn cht, tm quan trng, ni dung v tnh trng yu ca dch v; bn cht mi quan h gia n v v NCCDV; s tng tc ca dch v c CC v hot ng ca n v. - Nu KTV khng th thu thp y nhng hiu bit t n v, KTV phi thc hin cc th tc khc thu thp thm (thu thp bo co loi 1, loi 2; lin h vi nh CCDV; n thc a NCCDV). - X l ri ro c sai st trng yu c nh gi. Th nghim kim sot + Nu KTV k vng rng cc kim sot ti t chc CCDV hot ng hu hiu, KTV phi thu thp bng chng kim ton v tnh hu hiu ca hot ng kim sot + Tm hiu cc gian ln, khng tun th php lut v cc quy nh, v cc sai st cha c iu chnh lin quan thng k ton, h thng KSNB v nh gi ri ro khi KTV v cng ty KT kt lun rng hot ng ca t chc CCDV c nh hng ng k ti cng vic kim ton. Khng yu cu

GVHD: Trn Khnh Lm v bn ngoi c coi l c lin quan n cuc kim ton bo co ti chnh Yu cu KTV phi hiu bit y v bn cht v tm quan trng ca cc DV c t chc CCDV cung cp v nh hng ca cc dch v i vi kim sot ni b ca n v s dng dch v c lin quan n cuc kim ton. c php dn chng nu php lut yu cu. Tuy nhin khng lm gim trch nhim ca KTV v kin kim ton.

Hon ton khng cho php KTV dn chng thng tin v BCKT ca t chc CCDV cho n v c kim ton

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 ri ro kim sot. - KTV c th s dng Bo co kim ton ca t chc cung cp dch v nhng khng c cp n bt k thng tin no v bo co kim ton ca t chc cung cp dch v trong bo co kim ton ca mnh. n cc hot ng ti t chc cung cp dch v - KTV phi a ra kin khng phi l chp nhn ton phn nu kim ton vin khng th thu thp c y bng chng kim ton thch hp v cc dch v c cung cp c lin quan n vic kim ton bo co ti chnh - KTV khng c dn chng cng vic ca KTV ca t chc CCDV trong bo co kim ton dng chp nhn ton phn. Nu vic dn chng l theo yu cu ca php lut v cc quy nh, bo co kim ton phi nu r vic dn chng khng lm gim bt trch nhim ca KTV i vi kin kim ton. Chun mc 450- nh gi cc sai st pht hin trong qu trnh kim ton. Phm vi: - Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton trong vic nh gi nh hng ca cc sai st c pht hin trong qu trnh kim ton, bao gm c cc sai st khng c iu chnh (nu c) i vi bo co ti chnh Mc tiu: Mc tiu ca KTV l nh gi: nh hng ca cc sai st c pht hin i vi cuc kim ton; - nh hng ca cc sai st khng c iu chnh (nu c) i vi bo

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 co ti chnh. Ni dung: Yu cu: Tng hp cc sai st c pht hin Xem xt cc sai st pht hin trong qu trnh kim ton o Tng hp cc sai st c pht hin trong qu trnh kim ton gn t ti mc trng yu Trao i thng tin v iu chnh sai st - - KTV phi trao i kp thi v tt c cc sai st pht hin trong qu trnh kim ton vi cp qun l ph hp trong n v c kim ton tr khi php lut v cc quy nh khng cho php nh gi nh hng ca cc sai st khng c iu chnh - - Trc khi nh gi nh hng ca cc sai st khng c iu chnh, KTV xc nh liu mc trng yu c ph hp vi tnh hnh thc t ca n v c kim ton hay khng. - Trao i vi Ban Qun tr ca n v c kim ton - KTV phi yu cu Ban Gim c v Ban qun tr n v c kim ton gii trnh bng vn bn v vic Ban Gim c v Ban qun tr (trong phm vi ph hp) cho rng cc sai st khng c iu chnh, khi xt ring l v tng th l khng trng yu i vi tng th bo co ti chnh. Ti liu, h s kim ton

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 - Kim ton vin phi th hin trong h s kim ton cc vn sau: Mc gi tr c th m cc sai st di mc ny c coi l sai st khng ng k Tp hp tt c cc sai st pht hin trong qu trnh kim ton v liu nhng sai st c iu chnh hay cha - Kt lun ca kim ton vin v vic cc sai st khng c iu chnh khi xt ring l hoc tng th c trng yu hay khng v c s cho cc kt lun ca kim ton vin. Chun mc s 500 Bng chng kim ton : - Quy nh v hng dn cc yu t cu thnh bng chng kim ton v hng dn trch nhim ca kim ton vin vic thit k v thc hin cc th tc kim ton. - Chun mc p dng cho tt c cc bng chng kim ton thu thp c trong qu trnh kim ton. - Cc yu cu ca chun mc : + Bng chng kim ton phi y v thch hp. + Thng tin c s dng lm bng chng kim ton phi c xem xt tnh ph hp, tin cy ca thng tin. + La chn phn t kim tra thu thp bng chng kim ton : Mt th nghim hiu qu v nu c s dng cng vi bng chng kim ton khc s cung cp bng chng kim ton thch hp v y cho mc ch

GVHD: Trn Khnh Lm

Chun mc 500- Bng chng kim ton : - Quy nh cc nguyn tc, th tc c bn v hng dn p dng i vi s lng v cht lng cc bng chng kim ton khi kim ton bo co ti chnh. - Bng chng kim ton c thu thp bng s kt hp gia cc th tc th nghim kim sot v th nghim c bn hoc ch c th bng th nghim c bn. - Ni dung chun mc : Bng chng kim ton y v thch hp : + S y v thch hp lun i lin vi nhau v c p dng cho cc bng chng kim ton thu thp c t cc th tc th nghim kim sot v th nghim c bn. y th hin v s lng, thch hp th hin v cht lng, tin cy ca bng chng kim ton.

Chun mc 500 Bng chng Chun mc 500 Bng chng kim ton : kim ton : Chun mc hin hnh Bn d tho CMKiT mi - Quy nh, hng dn trch - Hng dn cc nguyn tc, th nhim KTV vic thit k, thc tc c bn i vi s lng, cht hin cc th tc k.ton lng cc bng Chng kim ton thu thp bng chng KT thch phi thu thp. hp. - Khng hng dn. - Cc thng tin c s dng lm bng chng kim ton. - Thng tin dng lm bng chng kim ton c th c lp bi chuyn gia ti n v c KT. Trong mt vi trng hp KTV c th s dng s thiu thong tin, ti liu nh mt bng chng KT. - Phng vn cng l th tc KT thu thp bng chng kim ton. - Thng tin t cc cuc KT trc cng c l bng chng kim ton hin ti.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 +Phi xem xt s y , thch hp ca cc bng chng t cc th nghim c bn kt hp vi cc bng chng t th nghim kim sot khng nh c s dn liu ca bo co ti chnh. Cc phng php thu thp bng chng kim ton : Kim tra, quan st, iu tra, xc nhn, tnh ton v quy trnh phn tch. Vic thc hin cc phng php ny ty thuc vo thi gian thu thp c bng chng kim ton. Chun mc 501 Bng chng kim ton b sung i vi cc khon mc v s kin c bit: - Quy nh cc nguyn tc, th tc c bn v hng dn vic thu thp thm cc bng chng kim ton cc khon mc v s kin c bit trong qa trnh kim ton bo co ti chnh. Cc quy nh ny b sung cho cc quy nh trong chun mc 500 Bng chng kim ton. - Ni dung chun mc : Cc khon mc v s kin c bit gm : Hng tn kho; cc khon phi thu; cc khon u t di hn; cc v tranh chp, kin tng; thng tin v cc lnh vc, hoc khu vc a l. Tham gia kim k hng tn kho : Khi thc hin kim k kim ton vin ch gim st hoc trc tip kim k chn mu hng tn kho. Xc nhn cc khon phi thu : Xc nh cc khon phi thu l trng yu th phi lp k hoch yu cu khch n xc nhn trc tip cc kim ton. +Tnh khng nht qun v hoi nghi v tin cy ca bng chng kim ton : Nu bng chng kim ton khng nht qun vi bng chng thu thp t ngun khc hoc hoi nghi v tin cy ca thng tin lm bng chng kim ton, kim ton vin phi xc nh nhng iu chnh hoc b sung cn thit cho cc th tc kim ton. Chun mc 501 Bng chng kim ton i vi cc khon mc v s kin c bit : - Quy nh v hng dn trch nhim ca kim ton vin trong vic xem xt, thu thp y bng chng kim ton thch hp i vi cc khon mc v s kin c bit. - Cc yu cu ca chun mc : + Hng tn kho : Hng tn kho c xc nh trng yu i vi bo cao tnh chnh th kim ton vin phi thu thp y bng chng thch hp v s hin hu v tnh trng ca hng tn kho. + Cc v kin tng, tranh chp : Kim ton vin phi thit k v thc hin cc th tc kim ton xc nh cc v kin tng, tranh chp lin quan n n v c th lm pht sinh ri ro c sai st trng yu. + Thng tin b phn : Kim ton vin phi thu thp y bng chng kim ton thch hp v vic trnh by v thuyt minh thng tin b phn theo

GVHD: Trn Khnh Lm

Chun mc 501 : Chun mc 501 : Chun mc hin hnh Bn d tho CMKiT mi - Bng chng kim ton i vi cc - Tn : Bng chng kim ton b khon mc v s kin c bit. sung i vi cc khon mc, s - Khon mc, s kin c bit gm : kin c bit Hng tn kho; cc v kin, tranh - Khon mc, s kin c bit gm : chp; thng tin b phn. Khng Hng tn kho; cc khon u t bao gm : cc khon u t di di hn; phi thu; cc v kin tng hn, cc khon phi thu. tranh chp; thong tin v lnh vc, - Nu KTV khng th thc hin khu vc a l. th tc kim ton thay th do - Khng hng dn. khng tham gia kim k th phi a ra kin khng phi l kin - Nu KTV tham gia kim k chp nhn ton phn. hin vt mt hoc mt s ln trong nm ch cn quan st vic kim k v chn mu kim tra hng tn kho. - Xc nhn cc khon phi thu; nh gi,trnh by cc khon u t di hn.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 khon phi thu hoc s liu to thnh khun kh lp v trnh by bo co ti s d khon phi thu. chnh. nh gi v trnh by cc khon u t di hn : thu thp y bng chng kim ton v vic nh gi, trnh by cc khon u t di hn xc nh xem n v c kh nng v c nh nm gi cc khon u t di hn hay khng v phi thu thp cc gii trnh v khon u t di hn. Cc v kin tng, tranh chp : Cc v kin tng, tranh chp c nh hng trng yu phi c trnh by trong bo co ti chnh theo quy nh. Thng tin v cc lnh vc hoc khu vc a l : Thng tin v cc lnh vc hoc khu vc a l l trng yu th phi thu thp y bng chng kim ton thch hp v cc thng tin cn c trnh by trong bo co ti chnh ph hp vi chun mc k ton hin hnh. Trao i vi gim c n v v phng php thu thp thng tin v xc nh xem phng php ny c ph hp vi chun mc k ton hin hnh v m bo c p dng nghim chnh. Chun mc 505 - Thng tin xc nhn t bn ngoi - Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc Chun mc 505 - thng tin xc nhn t bn ngoi Quy nh chung Chun mc kim ton ny quy nh v hng dn trch nhim ca

GVHD: Trn Khnh Lm

Chun mc 505 : Chun mc 505 : Chun mc hin hnh Bn d tho CMKiT mi - Hng dn mi quan h gia th tc xc nhn t bn ngoi vi

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 nguyn tc v th tc c bn i vi vic s dng thng tin xc nhn t bn ngoi nhm thu thp bng chng kim ton ca kim ton vin v cng ty kim ton. - Thng tin xc nhn t bn ngoi thng phi c Ban Gim c n v c kim ton ng v cung cp thng tin cho kim ton vin. S phn hi c th d dng t c hn vi nhng yu cu xc nhn c s ng ca Ban Gim c n v c kim ton. Kim ton vin v cng ty kim ton c th khng nhn c th phc p khi khng c Ban Gim c ca n v c kim ton ng kim ton vin v doanh nghip kim ton trong vic s dng cc th tc xc nhn t bn ngoi thu thp bng chng kim ton theo yu cu ca Chun mc kim ton Vit Nam s 330 v Chun mc kim ton Vit Nam s 500. Cc vn lin quan n cc v kin tng v tranh chp khng c quy nh v hng dn trong chun mc ny m c quy nh v hng dn ti Chun mc kim ton VitNam s 501 Ni dung chun mc Th tc xc nhn t bn ngoi Khi thc hin cc th tc xc nhn t bn ngoi, kim ton vin phi duy tr kim sot i vi cc yu cu xc nhn t bn ngoi, bao gm Xc nh thng tin cn c xc nhn hoc yu cu xc nhn La chn bn xc nhn thch hp Thit k th xc nhn, m bo ng a ch ca ngi nhn v a ch ca kim ton vin th phc p s c gi trc tip ti kim ton vin Ban Gim c n v c kim ton khng ng kim ton vin gi th xc nhn Nu Ban Gim c n v c kim ton khng ng kim ton vin phi iu tra l do ca vic Ban Gim c khng ng v thu thp bng chng kim ton v tnh hp l v hp l ca cc l do Xem xt nh hng ca vic Ban Gim c khng ng n nh gi ca kim ton vin v ri ro c sai st trng yu lin quan, k c ri ro c nh gi ca KTV v ri ro; C s dn liu cn xc nhn t bn ngoi. - C th s dng kt hp th xc nhn m v ng Khi KTV ng vi quyt nh ca n v c KT l khng cn gi th xc nhn t bn ngoi th phi p dng cc th tc thay th thu thp y bng chng KT. - Nu KTV khng ng vi quyt nh ca BG n v c KT v b cn tr vic gi th xc nhn bn ngoi th cn xem xt nh hng n BCKT - Khng hng dn - nh gi kt qu ca qu trnh gi th xc nhn. - Xc nhn t bn ngoi trc khi nm ti chnh kt thc.

GVHD: Trn Khnh Lm

- Nu KTV kt lun quyt nh ca BG vic khng gi th xc nhn l khng hpl th phi trao i vi BQTr n v v xc nh nh hng ca n n kin KT

- Nu KTV thy cn nghi ng, hoc xc nh thng tin phn hi khng chnh xc phi thu thp thm bng chng KT hoc xem xt nh hng ca n n nh gi v ri ro c sai st trng yu lin quan - nh gi, phn loi bng chng thu thp c.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 gian ln, v n ni dung, lch trnh v phm vi ca cc th tc kim ton khc Nu kim ton vin kt lun rng l do ca vic Ban Gim c khng ng kim ton vin gi th xc nhn l khng hp l, hoc kim ton vin khng th thu thp c bng chng kim ton ph hp v ng tin cy t cc th tc kim ton thay th, kim ton vin phi trao i vi Ban qun tr theo quy nh ti on 16 Chun mc kim ton Vit Nam s 260 xc nh cc nh hng ca vn ny i vi cuc kim ton v kin kim ton theo Chun mc kim ton Vit Nam s 705 Kt qu ca cc th tc xc nhn t bn ngoi tin cy ca cc thng tin phn hi th xc nhn nhn thy c cc yu t lm pht sinh nghi ng v tin cy ca thng tin phn hi th xc nhn thu thp thm bng chng kim ton gii quyt cc nghi ng thng tin phn hi th xc nhn khng ng tin cy, kim ton vin phi xem xt cc nh hng n nh gi v ri ro c sai st trng yu lin quan, k c ri ro c gian ln v n ni dung, lch trnh v phm vi cc th tc kim ton khc Khng phn hi Trong trng hp khng nhn c phn hi, kim ton vin phi thc hin cc th tc kim ton thay th thu thp bng chng kim ton ph hp v ng tin cy Trng hp

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 s phn hi th xc nhn m l khng th thiu thu thp y bng chng kim ton thch hp Nu kim ton vin khng c c xc nhn , kim ton vin phi xc nh cc nh hng ca vn ny i vi cuc kim ton v kin kim ton theo Chun mc kim ton Vit Nam s 705 Ngoi l Kim ton vin phi iu tra cc ngoi l xc nh liu cc ngoi l c phi l du hiu ca sai st hay khng Xc nhn ng (dng ph nh) Xc nhn ng (dng ph nh) cung cp bng chng kim ton t thuyt phc hn xc nhn m (dng khng nh). Do , kim ton vin khng c s dng th xc nhn ng nh l th nghim c bn duy nht nhm x l ri ro c sai st trng yu nh gi cp c s dn liu nh gi bng chng thu thp c Kim ton vin phi nh gi liu kt qu ca cc th tc xc nhn t bn ngoi cung cp y bng chng kim ton thch hp v ng tin cy cha hay cn phi thu thp thm cc bng chng kim ton khc Chun mc 510 - kim ton nm u tin - s d u k Quy nh chung Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vinv doanh nghip kim ton(sau y gi l kim ton vin)

GVHD: Trn Khnh Lm

Chun mc 510 - kim ton nm u tin - s d u nm ti chnh Quy nh chung Chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc, th tc c bn lin quan n s d u

Chun mc 510 : Chun mc hin

hnh

- Tn : KT nm u tin- s d u nm ti chnh - S d u k da trn s d cui k trc; cc s kin, nghip v

Chun mc 510 : Bn d tho CMKiT mi - Tn : KT nm u tin-s d u k - S d u nm da trn s d cui k trc; cc s kin, nghip v kinh t pht sinh; ch k

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 nm ti chnh khi kim ton bo co ti chnh nm u tin. Chun mc ny cng yu cu kim ton vin nm c nhng s kin khng chc chn hay nhng cam kt hin hu thi im u nm ti chnh trong trng hp kim ton bo co ti chnh nm u tin Ni dung chun mc Cc th tc kim ton Mc y v tnh thch hp ca bng chng kim ton v s d u nm phi thu thp ph thuc vo Kim ton vin phi xem xt cc s d u nm c phn nh theo ch k ton c p dng trong nm trc v c p dng nht qun trong nm nay Ch k ton m n v p dng Bo co ti chnh nm trc c kim ton hoc cha c kim ton v ni dung ca bo co kim ton nm trc Ni dung, tnh cht ca cc ti khon v cc ri ro c sai st trng yu nh hng n bo co ti chnh nm nay Tnh trng yu ca cc s d u nm lin quan n bo co ti chnh nm nay Kt lun v lp bo co kim ton nu kim ton vin vn khng th thu thp y bng chng kim ton thch hp v s d u nm, th bo co kim ton bo co ti chnh nm u tin s c lp theo mt trong lin quan n s d u k trong cuc kim ton nm u tin. Ngoi cc s liu trong bo co ti chnh, s d u k cng bao gm nhng vn cn phi thuyt minh tn ti vo thi im u k, nh cc khon ti sn, n tim tng v cc cam kt Ni dung chun mc S d u k Kim ton vin phi c bo co ti chnh gn nht (nu c) v bo co kim ton ca kim ton vin tin nhim v bo co ti chnh (nu c), nhm thu thp thng tin lin quan n s d u k, k c cc thuyt minh Kim ton vin phi thu thp y bng chng kim ton thch hp v vic liu s d u k c cha ng sai st gy nh hng trng yu n bo co ti chnh k hin ti hay khng Xc nh liu s d cui k ca k trc c kt chuyn chnh xc sang s d u k hin ti, hoc c iu chnh li, nu cn thit, hay cha Xc nh liu s d u k c phn nh vic p dng cc chnh sch k ton thch hp hay khng - Nu kim ton vin thu thp c bng chng kim ton chng minh rng s d u k cha ng cc sai st gy nh hng trng yu n bo

GVHD: Trn Khnh Lm kinh t pht sinh; ch k ton ton p dng nm trc v nhng p dng nm trc. vn cn thuyt minh tn ti vo thi im u k. - Khng quy nh - KTV phi c BCTC gn nht, BCKT ca KTV tin nhim thu thp thng tin v s d u k. - Nu kin ca KTV tin nhin - Nu KTV c bng chng rng khng phi l kin chp nhn s d u nm c cc sai st gy ton phn. kin vn tn nh hng trng yu n BCTC ti v nh hng trng yu n k hin ti th phi lm th tc KT BCTC k ny th KTV phi a ra b sung thch hp ty theo hon kin cnh c th v trao i sai st ph hp. vi BGc, BQTr n v c KT. Nu sai st khng c x l, trnh by,thuyt minh y th KTV phi a ra kin ngoi tr hoc kin tri ngc. - Nu kin ca KTV tin nhin khng phi l kin chp nhn ton phn. kin vn tn ti v nh hng trng yu n BCTC k ny th KTV phi a ra kin khng phi l kin chp nhn ton phn.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 cc loi sau Bo co kim ton loi kin chp nhn tng phn (hoc kin ngoi tr) Bo co kim ton loi kin t chi (hoc kin khng th a ra kin) co ti chnh k hin ti, kim ton vin phi tin hnh cc th tc kim ton b sung thch hp ty theo hon cnh c th xc nh nh hng i vi bo co ti chnh k hin ti. Nu kim ton vin kt lun rng bo co ti chnh k hin ti cha ng cc sai st nh vy, kim ton vin phi trao i cc sai st vi Ban Gim c v Ban qun tr n v c kim ton. S nht qun trong cc chnh sch k ton,Kim ton vin phi thu thp y bng chng kim ton thch hp v vic liu cc chnh sch k ton c phn nh trong s d u k c c p dng nht qun trong bo co ti chnh k hin ti hay khng, liu nhng thay i trong cc chnh sch k ton c l gii mt cch thch hp, c trnh by v thuyt minh y theo khun kh v lp v trnh by bo co ti chnh c p dng kim ton vin k hin ti phi xem xt nh hng ca cc vn dn n kin khng phi l kin chp nhn ton phn khi nh gi ri ro c sai st trng yu trong bo co ti chnh k hin ti Kt lun v bo co kim ton Nu kim ton vin khng th thu thp y bng chng kim ton thch hp lin quan n s d u k th kim ton vin phi a ra kin ngoi tr hoc nu cn thit, t chi a ra kin v bo co ti chnh Nu kim ton vin kt lun rng

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 s d u k cha ng sai st gy nh hng trng yu n bo co ti chnh k hin ti, v nh hng khng c x l mt cch thch hp hoc khng c trnh by v thuyt minh y , kim ton vin phi a ra kin ngoi tr hoc kin tri ngc, nu cn thit S nht qun trong cc chnh sch k ton Kim ton vin phi a ra kin ngoi tr hoc kin tri ngc, nu cn thit nu kim ton vin kt lun rng Cc chnh sch k ton k hin ti khng c p dng nht qun i vi s d u k theo khun kh v lp v trnh by bo co ti chnh c p dng S thay i trong cc chnh sch k ton khng c l gii mt cch thch hp hoc khng c trnh by v thuyt minh y theo khun kh v lp v trnh by bo co ti chnh c p dng. Nu kin kim ton ca kim ton vin tin nhim khng phi l kin chp nhn ton phn v vn dn n kin vn cn tn ti v nh hng trng yu n bo co ti chnh k hin ti th kim ton vin phi a ra kin khng phi l kin chp nhn ton phn v bo co ti chnh k hin ti Chun mc s 520 Th tc phn tch : - Quy nh v hng dn trch nhim ca kim ton vin trong vic s dng cc th tc phn tch nh cc th nghim c bn v thc hin cc th

GVHD: Trn Khnh Lm

Chun mc 520 Quy trnh phn tch : - Quy nh cc nguyn tc, th tc c bn v hng dn p dng quy trnh phn tch khi kim ton bo co ti chnh.

Chun mc 520 : Chun mc 520 : Chun mc hin hnh Bn d tho CMKiT mi - Tn : Quy trnh phn tch. - Tn : Th tc phn tch.

- Quy trnh phn tch khi lp k - Khng hng dn.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 - Quy trnh phn tch c thc hin khi lp k hoch kim ton, giai on sot xt tng th v cc giai on khc ca qu trnh kim ton. - Ni dung chun mc : Ni dung v mc ch ca quy trnh phn tch : Ni dung : l vic so snh cc thng tin ti chnh, xem xt cc mi quan h gia thng tin ti chnh vi nhau v vi thng tin phi ti chnh. Mc ch : gip xc nh ni dung, lch trnh v phm vi th tc kim ton; gim bt ri ro pht hin lin quan n c s dn liu; kim tra ton b bo co ti chnh trong khn sot xt cui cng ca cuc kim ton. Quy trnh phn tch khi lp k hoch kim ton : tm hiu tnh hnh kinh doanh ca n v v xc nh vng c th ri ro. Quy trnh phn tch trong th nghim c bn : Thc hin quy trnh phn tch hoc kim tra chi tit hoc kt hp c hai nhm gim bt ri ro pht hin lin quan n c s dn liu ca bo co ti chnh. Quy trnh phn tch trong sot xt tng th cuc kim ton : Gip a ra kt lun tng qut v tnh trung thc, hp l ca ton b bo co ti chnh. Mc tin cy ca quy trnh phn tch : tin cy ph thuc vo s nh gi ca kim ton vin v ri ro m quy trnh phn tch khng pht tc phn tch vo giai on gn kt thc cuc kim ton hnh thnh kt lun tng th v bo co ti chnh. - Cc yu cu ca chun mc : + Th tc phn tch c bn : Cc th nghim c bn thc hin cp c s dn liu c th l kim tra chi tit, cc th tc phn tch c bn hoc kt hp c hai. + Cc th tc phn tch h tr khi hnh thnh kt lun tng th : Kim ton vin phi thit k v thc hin cc th tc phn tch vo giai on gn kt thc cuc kim ton hnh thnh kt lun tng th v bo co ti chnh. + iu tra kt qu ca cc th tc phn tch : Khi pht hin cc bin ng, hoc cc mi quan h khng nht qun vi cc thng tin khc, c chnh lch ng k so vi gi tr d tnh, kim ton vin phi phng vn Ban gim c, thc hin cc th tc kim ton khc nu thy cn thit. hoch kim ton tm hiu tnh hnh KD ca n v v xc nh vng c th c ri ro.

GVHD: Trn Khnh Lm

- Khng hng dn.

- KTV phi xc nh gi tr ca bt k chnh lch no c th chp nhn c gia s liu ghi nhn vi gi tr d tnh m khng cn iu tra thm khi thc hin cc th tc phn tch c bn.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 hin c. iu tra cc yu t bt thng : Quy trnh phn tch pht hin c nhng chnh lch trng yu hoc mi lin h khng hp l gia cc thng tin tng ng, hoc c chnh lch ln v s liu d tnh, phi thc hin cc th tc iu tra thu thp y bng chng kim ton thch hp. Chun mc s 530 - ly mu kim Chun mc 530 Ly mu kim ton v cc th tc la chn khc ton. Quy nh chung Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn v ly mu kim ton v cc th tc la chn khc thu thp bng chng kim ton trong qu trnh kim ton bo co ti chnh. Khi thit k th tc kim ton, kim ton vin phi xc nh cc phng php thch hp la chn cc phn t th nghim nhm thu thp bng chng kim ton tha mn mc tiu th nghim kim ton. QUY NH CHUNG Phm vi p dng Chun mc kim ton ny p dng khi kim ton vin quyt nh dng phng php ly mu kim ton khi thc hin cc th tc kim ton. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic ly mu theo phng php thng k v phi thng k khi thit k v la chn mu kim ton, thc hin th nghim kim sot v kim tra chi tit, v nh gi cc kt qu thu c t kim tra mu. Mc tiu Mc tiu ca kim ton vin khi s dng phng php ly mu kim ton l cung cp c s hp l kim ton vin a ra kt lun v tng th c ly mu.

GVHD: Trn Khnh Lm

Chun mc hin hnh CM d tho Tn gi: Ly mu kim ton v Tn gi: Ly mu kim ton cc th tc la chn khc Mc ch ca chun mc ny l qui nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn v ly mu kim ton v cc th tc la tc la chn khc Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic ly mu theo phng php thng k v phi thng k khi thit k v la chn mu kim ton, thc hin th nghim kim sot v kim tra chi tit, v nh gi cc kt qu thu c t kim tra mu. Phm vi: p dng khi kim ton vin quyt nh dng phng php ly mu kim ton khi thc hin cc th tc kim ton. Ni dung Trnh t thc hin c s thay i so vi chun mc hin hnh Bn cht v nguyn nhn ca sai lch v sai st Kim ton vin phi iu tra bn cht v nguyn nhn ca bt k sai lch hay sai st no pht hin c

Phm vi: la chn cc phn t th nghim nhm thu thp bng chng kim ton tha mn mc tiu th nghim kim ton. Ni dung Bn cht v nguyn nhn ca sai st Kim ton vin cn xem xt kt qu kim tra mu, bn cht, nguyn nhn ca tt c cc sai st c pht hin

Ni dung chun mc NI DUNG CHUN MC Bng chng kim ton Yu cu thu thp bng s kt hp thch Thit k mu, c mu v la chn hp gia cc th tc th nghim kim phn t kim tra

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 sot v th nghim c bn. Th nghim kim sot Th nghim c bn: bao gm hai loi l th tc phn tch v kim tra chi tit cc nghip v v s d. Xem xt ri ro trong qu trnh thu thp bng chng kim ton Trong qu trnh thu thp bng chng kim ton, kim ton vin phi s dng kh nng xt on ngh nghip nh gi ri ro kim ton v thit k cc th tc kim ton m bo ri ro kim ton gim xung thp n mc c th chp nhn c. Ri ro kim ton bao gm c ba b phn: ri ro tim tng, ri ro kim sat v ri ro pht hin. Phng php thu thp bng chng kim ton La chn phn t th nghim thu thp bng chng kim ton Khi thit k cc th tc kim ton, kim ton vin phi xc nh cc phng php thch hp la chn cc phn t kim tra. Chn ton b (kim tra 100%) La chn cc phn t c bit Ly mu kim ton Ly mu kim ton c th p dng phng php thng k hoc phng php phi thng k. Ly mu thng k v ly mu phi thng k Vic la chn ly mu thng k hay khng thng k l ty thuc vo vic xt on ngh nghip ca kim ton vin xem phng php no c Khi thit k mt mu kim ton, kim ton vin phi xem xt mc ch ca th tc kim ton v cc tnh cht ca tng th c ly mu Kim ton vin phi xc nh c mu ln gim ri ro ly mu xung mt mc thp c th chp nhn c Kim ton vin phi la chn cc phn t ca mu theo mt phng thc no mi n v ly mu trong tng th u c c hi c chn Thc hin cc th tc kim ton Kim ton vin phi thc hin cc th tc kim ton i vi tng phn t c la chn ph hp vi mc ch ca cc th tc kim ton . Bn cht v nguyn nhn ca sai lch v sai st Kim ton vin phi iu tra bn cht v nguyn nhn ca bt k sai lch hay sai st no pht hin c, v nh gi tc ng c th xy ra ca cc sai lch hay sai st ny ti mc ch ca th tc kim ton v cc phn khc ca cuc kim ton sai lch hay sai st pht hin c trong mt mu l mt sai phm c bit th kim ton vin phi m bo mc cao rng sai lch hay sai st khng i din cho tng th. Kim ton vin phi t c s m bo ny bng vic thc hin cc th tc kim ton b sung thu thp y bng chng kim ton thch hp chng minh rng sai lch hay sai st

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 hiu qu hn thu thp c y bng chng kim ton thch hp trong tng trng hp c th. 30. Khi p dng ly mu thng k, c mu c th xc nh bng cch s dng l thuyt xc sut thng k hay s xt on ngh nghip. Khi p dng ly mu phi thng k, kim ton vin vn c th s dng cc yu t ca ly mu thng k. Thit k mu Khi thit k ly mu kim ton, kim ton vin phi xem xt cc mc tiu th nghim v cc cuc tnh ca tng th d nh ly mu. Tng th Kim ton vin phi m bo tnh ph hp v y ca tng th. Phn nhm Hiu qu cuc kim ton s tng ln nu kim ton vin phn nhm mt tng th bng cch chia tng th thnh cc nhm ring bit c cng tnh cht. La chn cc phn t c gi tr ln Vic la chn cc phn t c gi tr ln s hiu qu trong th nghim c bn, c bit khi kim tra vic k khai cao hn thc t C mu Kim ton vin phi m bo ri ro kim ton do p dng phng php ly mu gim xung mc c th chp nhn c khi xc nh c mu. La chn cc phn t ca mu Kim ton vin phi la chn cc phn t ca mu sao cho tt c cc n v ly mu trong tng th u c khng nh hng n phn cn li ca tng th. D tnh sai st i vi kim tra chi tit, kim ton vin phi d tnh sai st trong tng th da trn gi tr ca sai st pht hin trong mu nh gi kt qu ly mu kim ton Kim ton vin phi nh gi: Kt qu ca mu Liu vic ly mu kim ton c cung cp c s hp l cho cc kt lun v tng th c kim tra hay khng Hng dn p dng

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 c hi c chn. Thc hin cc th tc kim ton Kim ton vin phi thc hin cc th tc kim ton ny ph hp vi nhng mc tiu th nghim c th cho mi phn t mu c chn. Bn cht v nguyn nhn ca sai st Kim ton vin cn xem xt kt qu kim tra mu, bn cht, nguyn nhn ca tt c cc sai st c pht hin v nh hng ca cc sai st i vi tng mc tiu th nghim c th cng nh i vi nhng khu khc ca cuc kim ton. D tnh sai st trong tng th Khi thc hin th nghim c bn, kim ton vin cn d tnh sai st trong tng th da trn gi tr ca sai st pht hin trong mu. Kim ton vin phi xem xt s nh hng ca sai st d tnh ny i vi tng mc tiu th nghim c bn v i vi cc khu khc ca cuc kim ton. nh gi kt qu mu Kim ton phi nh gi kt qu mu khng nh tnh ph hp v y ca tng th hoc quyt nh xem c cn phi iu chnh cho ph hp khng? Chun mc s 540 - Kim ton cc Chun mc 540 - kim ton cc c c tnh k ton; tnh k ton(bao gm c tnh k ton v gi tr hp l v cc thuyt - Mc ch ca chun mc ny l qui minh lin quan) nh cc nguyn tc, th tc c bn v Quy nh: hng dn th thc p dng cc Chun mc kim ton ny quy nguyn tc, th tc c bn i vi nh v hng dn trch nhim ca Tn gi: Kim ton cc c tnh k ton Xem xt v kim tra qu trnh lp cc c tnh k ton ca n v; Lp mt c tnh c lp so

GVHD: Trn Khnh Lm

Tn gi: Kim ton cc c tnh k ton(bao gm c tnh k ton v gi tr hp l v cc thuyt minh lin quan) Th tc nh gi ri ro v cc hot ng lin quan Xc nh v nh gi ri ro c

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 kim ton cc c tnh k ton trong kim ton vin v doanh nghip kim qu trnh kim ton bo co ti chnh. ton lin quan n cc c tnh k - Th tc kim ton ton, bao gm c tnh k ton v gi Xem xt v kim tra qu trnh lp tr hp l v cc thuyt minh lin quan trong qu trnh kim ton bo co ti cc c tnh k ton ca n v; chnh. Lp mt c tnh c lp so snh vi c tnh ca n v; Ni dung chun mc: Xem xt s kin pht sinh sau ngy kt thc nm xc nhn cc - kim sot ni b ca n v phi tm hiu cc vn sau c c c tnh k ton lp. s xc nh v nh gi ri ro c sai nh gi kt qa st trng yu i vi cc c tnh k ton Cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng i vi cc c tnh k ton, thuyt minh cc c tnh k ton trong bo co ti chnh Cch thc Ban Gim c lp c tnh k ton v hiu bit v cc d liu lm c s lp cc c tnh Cc kim sot lin quan Ban Gim c c s dng chuyn gia hay khng Kim ton vin phi sot xt kt qu thc t ca cc c tnh k ton trong bo co ti chnh k trc v nu ph hp, sot xt vic thc hin li cc c tnh cho mc ch lp v trnh by bo co ti chnh k hin ti Ni dung v phm vi sot xt ca kim ton vin c tnh n ni dung ca cc c tnh k ton v vic liu thng tin thu thp c Bin php x l i vi ri ro c snh vi c tnh ca n v; Xem xt s kin pht sinh sau ngy kt thc nm xc nhn cc c tnh k ton lp nh gi kt qa

GVHD: Trn Khnh Lm sai st trng yu Bin php x l i vi ri ro c sai st trng yu nh gi

nh gi tnh hp l ca c tnh k ton v xc nh sai st Xc Th nghim c bn tip theo x l ri ro ng k Bin nh Th

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 sai st trng yu nh gi Cn c vo ri ro c sai st trng yu nh gi, kim ton vin phi xc nh kim ton vin phi xc nh xem cc s kin pht sinh cho n ngy k bo co kim ton c cung cp bng chng kim ton lin quan n c tnh k ton hay khng Kim tra tnh hu hiu ca hot ng kim sot i vi cch thc Ban Gim c lp c tnh k ton Th nghim c bn tip theo x l ri ro ng k nh gi tnh hp l ca c tnh k ton v xc nh sai st Cc thuyt minh lin quan n c tnh k ton Chun mc 545 - Kim ton vic xc nh v trnh by gi tr hp l. - Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn trong vic kim ton vic xc nh v trnh by gi tr hp l trn bo co ti chnh. - Gim c n v : Thit lp quy trnh k ton v lp bo co ti chnh. nh gi tnh thch hp S dng t liu ca cc chuyn gia Cc th tc kim ton Kim tra cc gi nh, PP nh gi Xy dng cc c tnh c lp

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 - Kim ton vin: Tm hiu quy trnh, nh gi ri ro sai st trng yu Xc nh ni dung, lch trnh v phm vi cc th tc kim ton nh gi kt qu ca cc th tc kim ton. Chun mc 550 - CC BN LIN Chun mc 550 Cc bn lin QUAN quan. Quy nh chung Quy nh chung Phm vi p dng Chun mc ny p dng cho kim Cc giao dch ny c th cha ng ton bo co ti chnh v cng c ri ro c sai st trng yu i vi bo vn dng cho kim ton thng tin ti co ti chnhkhng cao hn so vi cc chnh khc v cc dch v lin quan giao dch tng t vi cc bn khng ca cng ty kim ton. lin quan.Tuy nhin, trong mt s Kim ton vin v cng ty kim ton trng hp, bn cht ca cc mi quan phi tun th nhng quy nh ca h v giao dch vi cc bn lin quan chun mc ny trong qu trnh thc hin kim ton bo co ti chnh v cung cp dch v lin quan Ni dung chun mc Th tc xc nh s tn ti ca Ni dung: cc bn lin quan v trnh by cc Th tc nh gi ri ro v cc hot thng tin ng lin quan Kim ton vin v cng ty kim ton phi xem xt nhng thng tin do Ban Kim ton vin phi phng vn Ban Gim c v Hi ng qun tr ca Gim c n v c kim ton v n v c kim ton cung cp Vic xc nh cc bn lin quan ca xc nh danh sch ca tt c cc bn n v, k c cc thay i t k trc lin quan v phi kim tra tnh y Bn cht cc mi quan h gia n v ca nhng thng tin bng nhng th v cc bn lin quan ny; v tc sau: Cc giao dch vi cc bn lin quan Sot xt li giy t lm vic nm trc ny pht sinh trong k v hnh thc, kim tra danh sch ca nhng bn mc ch cc giao dch Chun mc hin hnh Tn gi: Cc bn lin quan Qui nh chung Chun mc ny p dng cho kim ton bo co ti chnh v cng c vn dng cho kim ton thng tin ti chnh khc v cc dch v lin quan ca cng ty kim ton

GVHD: Trn Khnh Lm

CM d tho Tn gi:Cc bn lin quan Qui nh chung Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vinv doanh nghip kim ton (sau y gi l kim ton vin) lin quan ti cc mi quan h v giao dch vi cc bn lin quan trong mt cuc kim ton bo co ti chnh. Chun mc ny hng dn c th hn cc Chun mc kim ton Vit Nam s 315, 330 v 240 lin quan n ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 lin quan c bit Kim tra cc th tc m n v s dng xc nh cc bn lin quan mi lin h ca thnh vin Hi ng qun tr v Ban Gim c i vi cc n v khc, s ng k thnh vin gp vn hoc s ng k c ng xc nh h, tn ca nhng thnh vin gp vn hoc c ng chnh Xem xt li bin bn hp Hi ng thnh vin, i hi c ng, bin bn hp Hi ng qun tr, bin bn hp Ban Gim c, Ban kim sot v nhng ghi chp theo lut nh lin quan nh s theo di vn gp ca thnh vin gp vn hoc c ng Xem xt quyt ton thu Thu nhp doanh nghip ca n v v nhng thng tin khc n v cung cp cho c quan qun l . Chun mc k ton "Thng tin v cc bn lin quan" i hi phi c s trnh by v mi quan h gia cc bn lin quan, kim ton vin v cng ty kim ton phi c m bo l nhng vn trnh by l y Giao dch vi cc bn lin quan Kim ton vin v cng ty kim ton phi xem xt thng tin v cc giao dch vi cc bn lin quan do Ban Gim c hoc Hi ng qun tr n v c kim ton cung cp, v cng phi ch n nhng giao dch quan trng khc vi cc bn lin quan Khi tm hiu h thng k ton v h thng kim sot ni b nh gi ri ro kim sot Kim ton vin phi phng vn Ban Gim c n v c kim ton, cc c nhn khc trong n v v thc hin cc th tc nh gi ri ro khc c coi l ph hp tm hiu v cc kim sot, nu c, c Ban Gim c n v c kim ton thit lp Xc nh, hch ton v thuyt minh cc mi quan h v giao dch vi cc bn lin quan theo khun kh v lp v trnh by bo co ti chnh c p dng Cho php v ph duyt nhng giao dch v tha thun quan trng vi cc bn lin quan Cho php v ph duyt nhng hp ng v giao dch quan trng ngoi hot ng kinh doanh thng thng kim ton vin phi kim tra cc ti liu sau y tm ra du hiu cho thy s tn ti ca cc mi quan h hoc giao dch vi cc bn lin quan m Ban Gim c n v c kim ton cha xc nh hoc thng bo cho kim ton vin trc Cc xc nhn ca ngn hng hoc xc nhn c gi tr php l thu c t kt qu ca cc th tc kim ton Bin bn cc cuc hp c ng v bin bn hp Ban qun tr - Cc s sch hoc ti liu khc m kim ton vin cho l cn thit trong tng trng hp c th ca n v c kim ton nu pht hin ra cc giao dch quan trng ngoi hot ng kinh doanh thng thng ca n v th kim ton

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 cn phi cn nhc tnh y v hiu qu ca cc th tc kim sot ni b i vi vic ghi chp v ph duyt cc giao dch vi cc bn lin quan kim ton vin cn quan tm n cc giao dch c tnh bt thng, v cc giao dch ny c th ch ra s tn ti ca cc bn lin quan cha c xc nh trc giao dch pht sinh khng hp l gi c, li sut, cc hnh thc bo hnh v cc iu kin thanh ton bt thng giao dch c ni dung khc vi hnh thc giao dch c x l theo nhng cch khc thng kim ton vin v cng ty kim ton phi tin hnh cc th tc kim ton c th xc nh c s tn ti ca cc giao dch vi cc bn lin quan Kim tra chi tit cc nghip v v cc s d Xem xt li cc bin bn hp Hi ng qun tr v hp Ban Gim c Xem xt cc ti liu k ton phn nh nhng nghip v v s d quan trng hay bt thng, c bit quan tm n nhng nghip v c thc hin vo thi im cui k hoc gn cui k k ton khi lp bo co ti chnh Xem xt cc xc nhn v cc khon n phi thu, n phi tr v cc xc nhn ca ngn hng. Vic kim tra ny c th pht hin ra mi quan h ca ngi ng ra bo lnh v cc giao dch khc vi cc bn lin quan kh Xem xt cc giao dch u t. V d: vin phi phng vn Ban Gim c n v c kim ton v Bn cht ca cc giao dch Vic tham gia ca cc bn lin quan vo cc giao dch ny Trao i thng tin v cc bn lin quan vi nhm kim ton Xc nh v nh gi ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan kim ton vin phi xc nh v nh gi ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan v xc nh xem c ri ro no trong s l ri ro ng k hay khng. xc nh c iu ny, kim ton vin phi coi cc giao dch quan trng vi cc bn lin quan c xc nh ngoi hot ng kinh doanh thng thng ca n v l cc giao dch lm pht sinh ri ro ng k Bin php x l i vi ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan kim ton vin phi thit k v thc hin cc th tc kim ton tip theo thu thp y bng chng kim ton thch hp v ri ro c sai st trng yu c nh gi gn vi cc mi quan h v giao dch vi cc bn lin quan Nu pht hin ra cc bn lin quan hoc cc giao dch quan trng vi bn lin quan m trc Ban Gim c n v c kim ton cha xc nh hoc thng bo cho kim ton vin, kim ton vin phi

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 mua hoc bn phn vn u t vo mt cng ty lin doanh hoc mt doanh nghip khc Kim tra giao dch vi cc bn lin quan c xc nh Khi xem xt giao dch c xc nh vi cc bn lin quan, kim ton vin v cng ty kim ton phi thu thp bng chng kim ton y v thch hp xc nhn nhng giao dch ny c ghi chp trong s k ton v trnh by trn bo co ti chnh Gii trnh ca Ban Gim c Kim ton vin v cng ty kim ton phi thu thp c gii trnh bng vn bn ca Ban Gim c n v c kim ton v Tnh y ca thng tin c cung cp lin quan n vic xc nh cc bn lin quan Thng tin v cc bn lin quan c trnh by y trong bo co ti chnh Kt lun v bo co kim ton Nu kim ton vin v cng ty kim ton khng th thu thp bng chng kim ton y v thch hp v cc bn lin quan v cc giao dch vi cc bn lin quan hoc kt lun vic trnh by v cc bn lin quan trong bo co ti chnh l khng y th kim ton vin v cng ty kim ton phi sa i li bo co kim ton cho ph hp. Trao i kp thi thng tin c lin quan vi cc thnh vin khc trong nhm kim ton Nu khun kh v lp v trnh by bo co ti chnh c p dng c yu cu v cc bn lin quan th kim ton vin phi Yu cu Ban Gim c n v c kim ton xc nh ton b cc giao dch vi cc bn lin quan mi c pht hin kim ton vin thc hin nh gi thm Phng vn v l do cc kim sot ca n v Xem xt li ri ro c th tn ti cc bn lin quan khc hoc cc giao dch quan trng khc vi cc bn lin quan, m trc Ban Gim c n v c kim ton cha xc nh hoc thng bo cho kim ton vin, v thc hin thm cc th tc kim ton b sung khi cn thi Nu vic khng thng bo ca Ban Gim c n v c kim ton c xc nh l c th kim ton vin phi nh gi cc nh hng tim tng i vi cuc kim ton Cc giao dch quan trng vi cc bn lin quan c xc nh ngoi hot ng kinh doanh thng thng ca n v Xc nhn v vic cc giao dch vi cc bn lin quan c thc hin theo cc iu khon tng ng vi iu khon p dng trong giao dch ngang gi

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 - Nu Ban Gim c n v c kim ton xc nhn trong bo co ti chnh rng mt giao dch vi bn lin quan c thc hin theo cc iu khon tng ng vi iu khon p dng trong mt giao dch ngang gi, kim ton vin phi thu thp y bng chng kim ton thch hp v s xc nhn ny nh gi v vic hch ton v thuyt minh cc mi quan h v giao dch vi cc bn lin quan c xc nh Cc mi quan h v giao dch vi cc bn lin quan c xc nh c c hch ton v thuyt minh ph hp theo khun kh v lp v trnh by bo co ti chnh c p dng hay khng nh hng ca cc mi quan h v giao dch vi cc bn lin quan c Lm cho bo co ti chnh khng c trnh by trung thc v hp l Lm cho bo co ti chnh b sai lch Gii trnh bng vn bn Trao i vi Ban qun tr Tr khi ton b thnh vin Ban qun tr u l thnh vin Ban Gim c n v c kim ton Ti liu, h s kim ton kim ton vin phi lu trong ti liu, h s kim ton tn ca cc bn lin quan c xc nh v bn cht ca cc mi quan h vi cc bn lin quan Chun mc s 560 - Cc s kin Chun mc s 560 - CC S KIN pht sinh sau ngy kho s k ton PHT SINH SAU NGY KT lp bo co ti chnh; THC K K TON

GVHD: Trn Khnh Lm

Chun mc 560 : Chun mc 560 : Chun mc hin hnh Bn d tho CMKiT mi - Tn : Cc s kin pht sinh sau

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 - Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc, th tc c bn lin quan n trch nhim ca kim ton vin v cng ty kim ton khi xem xt cc s kin pht sinh sau ngy kho s k ton lp bo co ti chnh kim ton trong qu trnh kim ton bo co ti chnh - Chun mc ny p dng cho kim ton bo co ti chnh v c vn dng cho kim ton thng tin ti chnh khc v cc dch v lin quan ca cng ty kim ton. - Cc s kin c pht hin sau ngy cng b bo co ti chnh. Tho lun vi Gim c ca n v c kim ton Nu sa i bo co ti chnh Cung cp mt bo co kim ton mi c on gii thch nguyn nhn. - Nu Gim c n v c kim ton khng chp nhn sa i v cng b BCTC p dng cc bin php ngn chn vic cc bn th ba s dng bo co kim ton v phi thng bo cho Gim c n v v nhng bin php m kim ton vin s thc hin. - Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton (sau y gi l kim ton vin) lin quan n cc s kin pht sinh sau ngy kt thc k k ton trong qu trnh kim ton bo co ti chnh Cc s kin pht sinh sau ngy kt thc k k ton n ngy k bo co kim ton Kim ton vin phi thc hin cc th tc kim ton c thit k nhm thu thp y bng chng kim ton thch hp v vic kim ton vin nhn bit ton b cc s kin pht sinh t sau ngy kt thc k k ton n ngy k bo co kim ton cn c iu chnh hoc thuyt minh trong bo co ti chnh Kim ton vin phi thc hin cc th tc theo quy nh m bo rng cc th tc ny bao qut c ton b, hoc gn nh ton b giai on k t sau ngy kt thc k k ton n ngy k bo co kim ton Tm hiu v cc th tc m Ban Gim c thit lp nhm bo m xc nh c mi s kin xy ra sau ngy kt thc k k ton Phng vn Ban Gim c v Ban qun tr n v c cc bin bn hp (nu c) ca i hi ng c ng, Hi ng thnh vin, Ban Gim c v Ban qun tr sau ngy kt thc k k ton c bo co ti chnh gia nin k

GVHD: Trn Khnh Lm - Tn : Cc s kin pht sinh sau ngy kt thc k k ton. ngy kha s k ton, lp BCTC. - Ngy k BCKT l ngy c la chn k BCKT. - Ngy k BCKT l ngy thc k - Ngy cng b l ngy BCKT, BCKT hoc ngy kt thc cng BCTC sn sng cung cp cho bn vic kim ton. th 3. - Ngy cng b l ngy theo du - Khng quy nh. bu in Hay k nhn sm - KTV yu cu Ban gim c gii nht khi gi BCTC cho trnh bng vn bn vic iu c quan nh nc hoc cng khai. chnh hoc thuyt minh tt c cc - Gim c n v c KT c s kin pht sinh sau ngy kt trch nhim thng bo cho thc k k ton. KTV cc s kin xy ra t ngy - Nu php lut hoc cc quy nh k BCKT n ngy cng b v lp,trnh by BCTC khng cm BCTC. sa i BCTC v ngi c trch - Khng quy nh. nhim khng b cm ph duyt bo co sa i, KTV c php hn ch th tc KT cc s kin pht sinh sau ngy kt thc k k ton trong phm vi nhng sa i - Trng hp n v c KT . chp nhn sa BCTC th KTV s - Khng quy nh. thc hin cc th tc kim ton cn thit, ph hp thc t - BCTC nm tip theo ang c tip tc kim ton, sp c cng b c th khng cn sa i BCTC, BCKT nm trc.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 gn nht k t sau ngy kt thc k k ton ca n v Gii trnh bng vn bn Kim ton vin phi yu cu Ban Gim c v Ban qun tr cung cp gii trnh bng vn bn v vic iu chnh hoc thuyt minh tt c cc s kin xy ra sau ngy kt thc k k ton m khun kh v lp v trnh by bo co ti chnh c p dng yu cu phi iu chnh hoc thuyt minh Phng vn xem Ban Gim c d nh x l vn ny trn bo co ti chnh nh th no, trong trng hp cn sa i bo co ti chnh. Nhng s vic m kim ton vin bit c sau ngy k bo bo co kim ton nhng trc ngy cng b bo co ti chnh Nu Ban Gim c n v sa i bo co ti chnh, kim ton vin phi Thc hin cc th tc kim ton cn thit ph hp vi vic sa i n ngy k bo co kim ton mi M rng cc th tc kim ton theo quy nh Pht hnh bo co kim ton mi v bo co ti chnh sa i. Ngy k bo co kim ton mi khng c trc ngy ph duyt ca bo co ti chnh sa i Kim ton vin phi a vo bo co kim ton sa i hoc bo co kim ton mi on Nhn mnh vn hoc on Vn khc cp n phn thuyt minh bo co ti chnh m

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 thuyt minh gii thch r l do phi sa i bo co ti chnh cng b v bo co kim ton pht hnh trc kim ton vin phi c nhng hnh ng thch hp c gng ngn chn vic s dng bo co kim ton cha sa i nu Ban Gim c n v c kim ton khng thc hin cc th tc cn thit m bo thng bo vic sa i ny cho tt c cc bn nhn bo co ti chnh trc v Ban Gim c khng sa i bo co ti chnh trong khi kim ton vin tin rng bo co ti chnh cn c sa i Chun mc s 570 Hot ng lin tc : - Quy nh v hng dn trch nhim ca kim ton vin trong vic xt on gi nh hot ng lin tc m Ban gim c n v c kim ton s dng lp v trnh by bo co ti chnh. - Cc yu cu ca chun mc : + Th tc nh gi ri ro v cc hot ng lin quan : Phi xem xt liu c hay khng v cc s kin, iu kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v v xc nh Ban gim c n v nh gi s b v cc s kin, iu kin hay cha. + Xem xt cc nh gi ca Ban gim c n v c kim ton : Phi xem xt trong cng giai on m Ban gim c n v s dng nh gi v cc nh gi bao gm thng tin c sn

GVHD: Trn Khnh Lm

Chun mc 570 Hot ng lin tc : - Quy nh cc nguyn tc, th tc c bn v hng dn p dng i vi trch nhim ca kim ton vin trong vic xem xt gi nh hot ng lin tc m doanh nghip s dng lp v trnh by bo co ti chnh, c vic nh gi ca Ban gim c n v v kh nng hot ng lin tc ca n v. - Ni dung chun mc : Trch nhim ca Ban gim c n v c kim ton : Gim c n v cn phi nh gi v kh nng hot ng lin tc ca n v. Nu Ban gim c nhn bit bt k s khng chc chn trng yu no lin quan n cc s kin hoc iu kin c th gy ra nghi ng ng k v kh nng tip tc hot ng ca n v, th cc vn

Chun mc 570 Hot ng Chun mc 570 Hot ng lin tc : lin tc : Chun mc hin hnh Bn d tho CMKiT mi - KTV phi trao i vi BQTr - Khng hng dn. n v c KT (tr khi BQTr cng l BGc) cc s kin hoc - Nu BGc n v t chi nh iu kin xc nh l c th dn gi hoc m rng nh gi n nghi ng ng k v kh nng kh nng hot ng lin tc theo hot ng lin tc ca n v. yu cu ca KTV th KTV c th - Nu BGc n v t chi nh a ra kin b gii hn phm vi gi hoc m rng nh gi kh kim ton. nng hot ng lin tc theo yu cu ca KTV th KTV c th a - BGc n v nh gi kh ra kin ngoi tr hoc t chi nng hot lin tc ca n v t a ra kin. hn 12 thng th - BGc n v nh gi kh yu cu ko di giai on nh gi nng hot lin tc ca n v t thnh 12 thng t ngy kt thc k hn 12 thng th yu cu ko di k ton giai on nh gi t nht 12 thng t ngy kt thc k k ton

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 khng chc chn phi c trnh by trong bo co ti chnh. Trch nhim ca kim ton vin v cng ty kim ton : Xem xt tnh hp l ca gi nh hot ng lin tc c s dng khi lp v trnh by bo co ti chnh, xem xt c yu t khng chc chn trng yu no lin quan ti kh nng hot ng lin tc ca n v cn phi trnh by y trn bo co ti chnh. Cc vn cn xem xt khi lp k hoch kim ton : Cn nhc cc s kin hoc iu kin c th gy ra nghi ng ng k v kh nng tip tc hot ng ca n v. Xem xt cc nh gi ca Ban gim c n v c kim ton : Xem xt trn cng khong thi gian m Ban gim c n v a ra nh gi theo yu cu ca chun mc k ton chung. Nu nh gi ca Ban gim c n v da trn c s khong thi gian t hn 12 thng k t ngy kt thc nin k ton, th yu cu ko di thi gian nh gi thnh 12 thng. Giai on sau khi c Ban gim c nh gi : Tho lun vi Ban gim c n v xc nhn s hiu bit v cc s kin hoc iu kin c th gy ra nghi ng ng k v kh nng hot ng lin tc ca n v pht sinh sau giai on c nh gi. Cc th tc kim ton b sung t kt qu cc cuc kim ton trc hay khng. + Giai on sau khi Ban gim c nh gi : Phng vn s hiu bit ca Ban gim c v cc s kin, iu kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v pht sinh sau giai on c Ban gim c nh gi. + Th tc kim ton b sung khi nhn thy cc s kin hoc iu kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v : Thc hin cc th tc kim ton b sung thu thp y bng chng kim ton thch hp xc nh xem c hay khng yu t khng chc chn trng yu v c yu t gim nh. + Kt lun kim ton v bo co kim ton : Kim ton vin phi kt lun liu cc yu t khng chc chn trng yu lin quan n cc s kin hoc iu kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v hay khng. + Vic s dng gi nh hot lin tc l ph hp nhng c yu t khng chc chn trng yu : Phi xc nh bo co kim ton trnh by y v k hoch ca Ban gim c n v i vi s kin hoc iu kin ny. + Vic s dng gi nh hot lin tc l khng ph hp : Kim ton vin phi a ra kin tri ngc. + Ban gim c n v khng thc hin hoc khng m rng nh gi v kh nng hot ng lin tc : Phi cn nhc nh hng ca vn ny n bo co kim ton.

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 khi cc s kin hoc iu kin nh hng ti kh nng hot ng lin tc c xc nh: Sot xt, yu cu xc nhn bng vn bn cc k hoch hot ng trong tng lai ca Ban gim c n v da trn nh gi v kh nng hot ng lin tc ca n v. Thu thp y bng chng kim ton thch hp nhm xc nhn hoc loi tr s tn ti yu t khng chc chn trng yu. Kt lun v lp bo co kim ton : nh gi xem c cn yu t khng chc chn lin quan n tng s kin v iu kin ring r hoc kt hp vi nhau gy ra nghi ng ng k v kh nng hot ng lin tc ca n v. Trng hp gi nh v kh nng hot ng lin tc ca n v c kim ton l ph hp nhng tn ti s khng chc chn trng yu. Cn xem xt liu bo co ti chnh c trnh by y cc s kin hoc iu kin ch yu gy ra s nghi ng ng k v kh nng hot ng lin tc ca n v v k hoch gii quyt vn ny; nu r c s khng chc chn trng yu lin quan n s kin hoc iu kin c th gy ra s nghi ng ng k v kh nng hot ng lin tc ca n v. Trng hp Ban gim c n v c kim ton khng thc hin hoc khng m rng nh gi v kh nng hot ng lin tc : + Trao i vi Ban qun tr n v c kim ton : Phi trao i vi Ban qun tr n v (tr khi Ban qun tr ng thi l Ban gim c) v cc s kin hoc iu kin xc nh l c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v. + S chm tr ng k trong vic ph duyt bo co ti chnh : Nu vic chm tr ny do tc ng ca vic nh gi kh nng hot ng lin tc ca n v th phi thc hin th tc kim ton b sung cn thit v xem xt nh hng n kt lun kim ton v s tn ti ca yu t khng chc chn trng yu.

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 Cn xem xt a ra bo co kim ton kin b gii hn phm vi kim ton. S chm tr ng k trong vic k v duyt bo co ti chnh : Khi s chm tr lin quan n cc s kin hoc iu kin lin quan trc tip n vic nh gi kh nng hot ng lin tc ca n v, cn xem xt s cn thit thc hin th tc kim ton b sung cng nh nh hng n kt lun v s tn ti ca s khng chc chn trong yu. Chun mc 580 Gii trnh ca gim c : - Quy nh cc nguyn tc, th tc c bn v hng dn p dng vic thu thp v s dng cc gii trnh ca gim c n v c kim ton nh nhng bng chng kim ton, cc th tc c p dng nh gi v lu tr cc gii trnh ca gim c n v, cc bin php x l khi gim c n v t chi cung cp gii trnh thch hp. - Ni dung chun mc : S dng cc gii trnh ca gim c nh nhng bng chng kim ton Trng hp khng thu thp bng chng kim ton thch hp th phi thu thp cc gii trnh bng vn bn ca gim c n v v cc vn trng yu ca bo co ti chnh. Gii trnh ca gim c khng th thay th bng chng kim ton thu thp c, nhng mt s trng

GVHD: Trn Khnh Lm

Chun mc s 580 Gii trnh bng vn bn : - Quy nh v hng dn trch nhim ca kim ton vin trong vic thu thp gii trnh ca Ban gim c, Ban qun tr ca n v c kim ton. - Cc yu cu ca chun mc : + Kim ton vin phi yu cu Ban gim c v cp qun l c trch nhim ph hp gii trnh bng vn bn v bo co ti chnh v hiu bit v cc vn c lin quan. + Cc gii trnh bng vn bn v trch nhim ca Ban gim c : Lp v trnh by bo co ti chnh; Thng tin c cung cp v tnh y ca cc giao dch; M t trch nhim ca Ban gim c trong cc gii trnh bng vn bn. + Cc gii trnh bng vn bn v cc vn khc : Nu xc nh cn th kim ton vin yu cu Ban gim c n v gii trnh bng vn bn thm cc vn khc nhm b sung cho cc

- Chun mc 580 Gii trnh Chun mc 580 Gii trnh bng vn bn : bng vn bn : Chun mc hin hnh - Tn : Gii trnh ca gim c - Tn : Gii trnh bng vn bn. H.thc : Bn lit k ca KTV c Gc Xc nhn l ng, BB hp BGc, BQTr, bo co ti chnh c duyt. Ngi gii trnh : Gim c hoc ngi ng u n v. C bit ngy vn bn gii trnh c th sau ngy bo co kim ton Nu gim c khng cung cp hoc cung cp khng y gii trnh th TKV a ra kin chp nhn tngphn hoc kin t chi. - Khng hng dn. - Hnh thc : Th gii trnh, khng bao gm bo co ti chnh. BGc, BQTr hoc cp qun l c trch nhim. - Ngy vn bn gii trnh phi trc ngy bo co kim ton - Nu b t chi hoc cung cp khng y gii trnh th KTV t chi a ra kin kim ton. Trng hp BG hin ti khng m nhn nhim v trong tt c cc k trong bo co kim ton th vn phi gii trnh v cc k c lin quan.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 hp c th l bng chng kim ton duy nht. Lu vo h s kim to cc gii trnh ca gim c : Lu vo h s kim ton cc gii trnh ca gim c di hnh thc tm tt cc ln trao i bng li, vn bn lm bng chng kim ton. Cc yu t c bn ca gii trnh : Thng tin phi gii trnh, ngy thng, h tn, ch k ca ngi lp hoc xc nhn. Cc bin php x l nu gim c t chi cung cp gii trnh : Phi a ra kin chp nhn tng phn hoc kin t chi. bng chng kim ton lin quan bo co ti chnh hoc cc c s dn liu c th. + Ngy k vn bn gii trnh v giai on c gii trnh : Vn bn gii trnh c k cng st cng tt nhng khng ngy k bo co kim ton v bao gm gii trnh tt c cc bo co ti chnh v giai on c kim ton. + Hnh thc ca vn bn gii trnh l th gii trnh. Th gii trnh khng cn nu li cc vn trnh by trong bo co cng khai (nu c). + Nghi ng v tin cy ca vn bn gii trnh, vn bn gii trnh khng c cung cp hoc ni dung gii trnh khng y : Nghi ng v tin cy ca vn bn gii trnh : Nu kt lun vn bn gii trnh khng ng tin cy th kim ton vin phi c bin php x l ph hp. Vn bn gii trnh khng c cung cp hoc ni dung gii trnh khng y : Trao i vi Ban gim c, nh gi tnh chnh trc ca Ban gim c v thc hin cc bin php thch hp. Gii trnh bng vn bn v trch nhim ca Ban gim c : T chi a ra kin kim ton nu kt lun xy ra cc vn trn. CHUN MC S 600: Lu khi CHUN MC S 600 kim ton bo co ti chnh tp on Mc tiu l: Quy nh nguyn tc, (k c cng vic ca kim ton vin th tc s dng t liu kim ton n v thnh vin) ca kim ton vin khc Mc tiu: Quyt nh c chp nhn Phm vi p dng l: Bo co ti

GVHD: Trn Khnh Lm

CHUN MC S 600: S dng t liu ca kim ton vin khc Mc tiu: Quy nh nguyn tc, th tc c bn trong vic s dng t liu kim ton ca kim ton vin khc v

Mc tiu l: Quyt nh c chp nhn thc hin kim ton khng Phm vi p dng l: Bo co ti chnh ca tp on

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 cc thng tin ti chnh Phm vi p dng: Bo co ti chnh ca mt n v, trong c gp thng tin ti chnh ca mt hoc nhiu n v cp di v n v kinh t khc Gii thch cc thut ng: Kim ton vin chnh; Kim ton vin khc; n v cp di; n v kinh t khc Ni dung: -Chp nhn l kim ton vin chnh -Th tc kim ton do kim ton vin chnh thc hin: +Lp k hoch kim ton trong c d kin s dng t liu ca kim ton vin khc +Thu thp y bng chng kim ton thch hp +Thng bo cho kim ton vin khc v nhng vn lin quan +Tho lun vi kim ton vin khc v cc th tc kim ton +Tho lun vi kim ton vin khc, vi Gim c ca n v cp di v n v kinh t khc v cc pht hin quan trng hoc cc vn khc c nh hng n bo co ti chnh ca n v thc hin kim ton bo co ti chnh tp on hay khng Phm vi p dng: Bo co ti chnh ca tp on c s tham gia ca cc kim ton vin n v thnh vin Gii thch cc thut ng: n v thnh vin; Kim ton vin n v thnh vin; Ban Gim c n v thnh vin; Mc trng yu i vi n v thnh vin Ni dung: -Trch nhim ca Ban Gim c ph trch tng th hng dn, gim st v thc hin cuc kim ton tp on; Thnh vin Ban Gim c ph trch tng th cuc kim ton tp on xem xt v a ra kin kim ton tp on hay khng. - Cng vic ca Nhm kim ton tp on v Kim ton vin: +Xy dng chin lc kim ton tng th v k hoch kim ton tp on +Tm hiu v tp on, cc n v thnh vin trong tp on v mi trng hot ng +Hiu bit v kim ton vin n v thnh vin +Xc nh mc trng yu ca tng th cho bo co ti chnh +Bin php x l i vi cc ri ro nh gi +Tm hiu v cc kim sot c p dng cho c tp on v quy trnh hp nht +Trao i vi kim ton vin n v thnh vin v nhng yu cu ca nhm chnh ca mt n v Gii thch cc thut ng: Kim ton vin chnh; Kim ton vin khc; n v cp di; n v kinh t khc Ni dung gm: -Chp nhn l kim ton vin chnh -Th tc kim ton do kim ton vin chnh thc hin

GVHD: Trn Khnh Lm Gii thch cc thut ng: n v thnh vin; Kim ton vin n v thnh vin; Ban Gim c n v thnh vin; Mc trng yu i vi n v thnh vin Ni dung gm: -Trch nhim ca Ban Gim c, Nhm kim ton tp on v Kim ton vin

Khng c phn hng dn p dng

C phn hng dn p dng

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 +nh gi tnh y v tnh thch hp ca bng chng kim ton thu thp c +Trao i vi Ban Gim c v Ban qun tr tp on nhng khim khuyt no c pht hin trong kim sot ni b Hng dn p dng: Chun mc s 610 - S dng t liu ca kim ton ni b. Mc ch: qui nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn cho kim ton vin c lp v cng ty kim ton trong vic s dng t liu ca kim ton ni b khi kim ton bo co ti chnh Tm hiu v nh gi hot ng ca kim ton ni b -V tr , chc nng,nng lc chuyn mn, tnh thn trng ngh nghip. - Hot ng v hiu qu ca kim ton ni b Lin h v phi hp cng vic -Ni dung, lch trnh v phm vi ca cc th tc kim ton -Tham kho bo co kim ton ni b nh gi v kim tra li t liu ca kim ton ni b -Trnh chuyn mn ca kim ton vin ni b, cng vic c c gim st, kim tra v lu li bng h s khng. -Kt lun ca kim ton vin ni b c ph hp tnh hnh thc t khng; Chun mc s 610 - S dng cng vic ca kim ton vin ni b. Mc ch : Quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton lin quan n cng vic ca kim ton vin ni b khi kim ton vin v doanh nghip kim ton Xc nh s cn thit v mc s dng cng vic ca kim ton vin ni b, kim ton vin phi xc nh: -Cng vic ca kim ton vin ni b c y , thch hp cho mc ch ca cuc kim ton : tnh khch quan; Nng lc chuyn mn ca kim ton vin ni b; s thn trng ngh nghip - nh hng d kin ca vic s dng cng vic ca kim ton vin ni b i vi ni dung, lch trnh v phm vi cc th tc kim ton ca kim ton vin c lp S dng cng vic c th ca kim ton vin ni b -Trnh chuyn mn ca kim ton vin ni b, cng vic c c gim st, kim tra v lu li bng h s khng. -Kt lun ca kim ton vin ni b c

GVHD: Trn Khnh Lm

Chun mc s 610 -Tn gi :S dng t liu ca -Tn gi: S dng cng vic ca kim ton ni b. kim ton vin ni b. -Hng dn cc nguyn tc th tc c bn cho KTV c lp v cty kim ton s dng t liu ca kim ton ni b khi kim ton BCTC -Quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton lin quan n cng vic ca kim ton vin ni b khi kim ton vin v doanh nghip kim ton khi s dng cng vic ca KTNB - V tr ca kim ton ni b trong c cu t chc ca n v: Kim ton vin c lp phi xem xt n tnh c lp, khch quan ca kim ton ni b:(1) bo co trc tip vi cp lnh o cao nht, (2) khng kim nhim nhng cng vic lin quan n hot ng khc ngoi kim ton ni b, v (3) c trao i trc tip vi kim ton vin c lp.

- V tr ca kim ton ni b trong c cu t chc ca n v: Kim ton vin c lp phi xem xt n tnh c lp, khch quan ca kim ton ni b:(1) bo co trc tip vi cp lnh o cao nht, (2) khng kim nhim nhng cng vic lin quan n hot ng khc ngoi kim ton ni b, v (3) c trao i trc tip vi kim ton vin c lp.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 Nhng vn c bit v bt thng ph hp tnh hnh thc t khng; c kim ton vin ni b nu ra Nhng vn c bit hoc bt c c x l ng n hay khng thng m kim ton vin ni b nu ra c x l ng cha 2. Chun mc 620 - S dng t liu Chun mc s 315 - Xc nh v ca chuyn gia nh gi ri ro c sai st trng yu - Mc ch ca chun mc ny l quy thng qua hiu bit v n v c nh cc nguyn tc, th tc c bn v kim ton v mi trng ca n v hng dn th thc p dng cc S dng cng vic ca chuyn gia nguyn tc v th tc c bn trong Phm vi p dng: quy nh v hng vic s dng t liu ca chuyn gia dn trch nhim ca kim ton vin nh mt bng chng kim ton khi i vi vic s dng cng vic ca kim ton bo co ti chnh. chuyn gia l c nhn hoc t chc - Xc nh s cn thit phi s dng t hot ng trong lnh vc ring bit liu ca chuyn gia. ngoi lnh vc k ton, kim ton - Nng lc v tnh khch quan ca thu thp y cc bng chng kim chuyn gia ton thch hp. - Kim ton vin v cng ty kim ton Xc nh s cn thit phi s dng cn phi nh gi tnh khch quan ca cng vic ca chuyn gia chuyn gia. -Tm hiu v n v c kim ton - Kim ton vin v cng ty kim ton v mi trng ca n v; cn phi thu thp y bng chng -Xc nh v nh gi ri ro c sai st kim ton thch hp nhm chng minh trng yu v bin php x l rng cng vic ca chuyn gia c th -nh gi tnh y v thch hp p ng c mc ch ca cuc kim ca bng chng kim ton thu thp ton hnh thnh kin kim ton v bo co ti chnh. Nng lc, kh nng v tnh khch quan ca chuyn gia -Nng lc ca chuyn gia c th hin thng qua hiu bit v trnh chuyn mn ca chuyn gia -Kh nng ca chuyn gia c th hin thng qua vic chuyn gia s dng nng lc trong tng trng hp c th ca cuc kim ton. Nhng

GVHD: Trn Khnh Lm

1.

Chun mc s 620 -Tn gi: S dng t liu ca -Tn gi : S dng cng vic ca chuyn gia chuyn gia -Mc ch: quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn trong vic s dng t liu ca chuyn gia nh mt bng chng kim ton khi kim ton bo co ti chnh. - Phm vi p dng: quy nh v hng dn trch nhim ca kim ton vin i vi vic s dng cng vic ca chuyn gia l c nhn hoc t chc hot ng trong lnh vc ring bit ngoi lnh vc k ton, kim ton thu thp y cc bng chng kim ton thch hp.

-S cn thit phi s dng t liu ca chuyn gia, KTV v cty KT xem xt n:Tnh trng yu ca khon mc, Ri ro c sai st, s lng v cht lng ca cc bng chng Cha cp

- S cn thit phi s dng cng vic ca chuyn gia cn xem xt cc yu t : Tm hiu v n v c kim ton, nh gi ri ro, cc th tc kim ton, bng chng kim ton, lp bo co ti chnh,..

- Tho thun vi chuyn gia,Chnh sch v th tc kim sot cht lng ca doanh nghip kim ton

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 yu t nh hng n kh nng ca chuyn gia c th bao gm v tr a l, qu thi gian v cc ngun lc; -Tnh khch quan c th b nh hng do thnh kin, mu thun li ch, hoc nhng nhn t khc c nh hng n nhng xt on ngh nghip ca chuyn gia. Hiu bit v lnh vc chuyn mn ca chuyn gia: -Xc nh ni dung, phm vi v cc mc tiu ca cng vic ca chuyn gia cho mc ch kim ton; -nh gi tnh y , thch hp ca cng vic ca chuyn gia cho mc ch kim ton. Tha thun vi chuyn gia : -Ni dung, phm vi v cc mc tiu ca cng vic, vai tr v trch nhim ca kim ton vin v chuyn, -Ni dung, lch trnh v phm vi cc cuc trao i gia kim ton vin v chuyn gia, -S cn thit phi tun th cc quy nh v bo mt thng tin i vi chuyn gia nh gi tnh y , thch hp ca cng vic ca chuyn gia -Tnh ph hp v hp l ca cc pht hin v kt lun ca chuyn gia, cc gi nh v phng php m chuyn gia s dng -Tnh ph hp, y v chnh xc ca ngun d liu m chuyn gia s dng. Dn chng cng vic ca chuyn gia

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 trong bo co kim ton -Kim ton vin dn chng cng vic ca chuyn gia trong bo co kim ton m vic dn chng gip hiu r l do ca kin kim ton khng phi l kin chp nhn ton phn, kim ton vin phi nu r trong bo co kim ton vic dn chng ny khng lm gim trch nhim ca kim ton vin i vi kin kim ton Chun mc s 700-Bo co kim ton v bo co ti chnh. Mc ch: quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn i vi ni dung v hnh thc ca bo co kim ton do kim ton vin v cng ty kim ton cng b sau khi thc hin cng vic kim ton bo co ti chnh ca mt n v. Bo co kim ton v bo co ti chnh gm cc yu t c bn v c trnh by theo th t sau: -Tn v a ch cng ty kim ton; - S hiu bo co kim ton; - Tiu bo co kim ton; - Ngi nhn bo co kim ton; - M u ca bo co kim ton:. Nu i tng ca cuc kim ton bo co ti chnh; 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; Chun mc s 700-Hnh thnh kin kim ton v bo co kim ton v bo co ti chnh Phm vi p dng: quy nh v hng dn trch nhim ca kim ton vin trong vic a ra kin kim ton v bo co ti chnh. Chun mc ny cng quy nh hnh thc v ni dung ca bo co kim ton c pht hnh nh l kt qu cng vic kim ton bo co ti chnh.

GVHD: Trn Khnh Lm

Hnh thnh kin kim ton v bo co ti chnh Kim ton vin phi kt lun liu kim ton vin t c s m bo hp l v vic bo co ti chnh, xt trn phng din tng th, c cn cha ng nhng sai st trng yu, do gian ln hoc nhm ln hay khng da trn cc kt lun: -Kt lun ca kim ton vin v vic liu thu thp c y bng chng kim ton thch hp hay cha

Chun mc s 700 Tn gi: Bo co kim ton v bo Tn gi: Hnh thnh kin kim co ti chnh. ton v bo co kim ton v bo co ti chnh - Quy nh cc nguyn tc, th - Quy nh v hng dn trch tc c bn v hng dn th nhim ca kim ton vin thc p dng cc nguyn tc trong vic a ra kin kim v th tc c bn i vi ni ton v bo co ti chnh. dung v hnh thc ca bo co Chun mc ny cng quy kim ton do kim ton vin nh hnh thc v ni dung v cng ty kim ton cng b ca bo co kim ton c sau khi thc hin cng vic pht hnh nh l kt qu cng kim ton bo co ti chnh vic kim ton bo co ti ca mt n v chnh. - Cha cp - Hnh thnh kin kim ton v bo co ti chnh -Khng quy nh -Cc yu t hnh thnh bo co ti chnh: nu cc trch nhim khc

- kin ca KTV v cng ty kim - kin ca KTV: Phi nh gi ton Bo co ti chnh c thuyt minh Ch yu l nu r kin trn y cc chnh sch k ton phng din tun th chun mc

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 - Phm vi v cn c thc hin cuc kim ton: Nu chun mc kim ton p dng thc hin cuc kim ton;nu nhng cng vic v th tc kim ton m kim ton vin thc hin; - kin ca kim ton vin v cng ty kim ton v bo co ti chnh c kim ton. - a im v thi gian lp bo co kim ton; - Ch k v ng du. - Bo co kim ton phi nu 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. -Kt lun ca kim ton vin v vic liu nhng sai st cha c iu chnh, khi xt ring l hoc tng th, c trng yu hay khng. - Kim ton vin phi nh gi liu bo co ti chnh c c lp ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng, trn cc kha cnh trng yu hay khng. Bo co kim ton cho cc cuc kim ton c tin hnh theo cc chun mc kim ton Vit Nam nh sau: -S hiu v Tiu bo co kim ton - Ngi nhn bo co kim ton - M u ca bo co kim ton: Nu r tn n v c bo co ti chnh c kim ton; Nu r rng bo co ti chnh c kim ton;Nu r tiu ca tng bo co cu thnh b bo co ti chnh; - Trch nhim ca Ban Gim c i vi Bo co ti chnh -Trch nhim ca kim ton vin - kin ca kim ton vin - Cc trch nhim bo co khc -Ch k ca kim ton vin: Bo co kim ton phi c 2 ch k, gm ch k ca kim ton vin hnh ngh c giao ph trch cuc kim ton v ch k ca thnh vin Ban Gim c ph trch tng th cuc kim ton, v phi ng du ca doanh nghip kim ton -Ngy k bo co kim ton; -Tn v a ch doanh nghip kim ton. v ch k ton hin hnh

GVHD: Trn Khnh Lm quan trng c la chn v dng hay khng; Cc c tnh ton do Ban Gim c a ra hp l hay khng; thng tin ng tin cy ko p k c c

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11

GVHD: Trn Khnh Lm

CHUN MC S 705 Tiu : kin kim ton khng phi l kin chp nhn ton phn Mc tiu: a ra kin kim ton khng phi l kin chp nhn ton phn i vi bo co ti chnh mt cch r rng, ph hp Phm vi p dng: Quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton (sau y gi l kim ton vin) i vi vic pht hnh bo co kim ton ph hp vi hon cnh thc t Gii thch cc thut ng: Lan ta; kin kim ton khng phi l kin chp nhn ton phn Ni dung: -Cc trng hp kim ton vin phi a ra kin kim ton khng phi l kin chp nhn ton phn -Xc nh dng kin kim ton khng phi l kin chp nhn ton phn kin kim ton ngoi tr; kin kim ton tri ngc ; T chi a ra kin -Hnh thc v ni dung bo co kim ton khi kin kim ton khng phi l kin chp nhn ton phn on m t c s ca kin kim ton khng phi l kin chp nhn ton phn on kin kim ton M t v trch nhim ca kim ton vin khi kim ton vin a ra

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11

GVHD: Trn Khnh Lm

kin kim ton ngoi tr hoc kin kim ton tri ngc M t v trch nhim ca kim ton vin khi kim ton vin t chi a ra kin -Trao i vi Ban qun tr n v c kim ton Hng dn p dng CHUN MC S 706 Tiu : on nhn mnh vn v vn khc trong bo co kim ton v bo co ti chnh Mc tiu: Thu ht s ch ca ngi s dng (khi kim ton vin xt thy cn thit) i vi cc vn sau, bng cch b sung cc thng tin r rng vo bo co kim ton Phm vi p dng: Quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton (sau y gi l kim ton vin) trong vic a ra cc thng tin b sung trong bo co kim ton khi kim ton vin xt thy cn Gii thch thut ng: on Nhn mnh vn ; on Vn khc Ni dung: -on Nhn mnh vn trong bo co kim ton -on Vn khc trong bo co kim ton -Trao i vi Ban qun tr n v c kim ton Hng dn p dng CHUN MC S 710: Thng tin c CHUN MC S 710: Thng tin so CHUN MC S 710 tnh so snh snh - d liu tng ng v bo co ti Mc tiu l: Quy nh cc nguyn Mc tiu l: Thu thp y bng Mc tiu: Quy nh cc nguyn tc, chnh so snh tc, th tc c bn v hng dn chng kim ton thch hp; Lp

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 th tc c bn v hng dn th thc p dng cc nguyn tc, th tc lin quan n trch nhim ca kim ton vin v cng ty kim ton trong vic xem xt cc thng tin c tnh so snh trong qu trnh kim ton bo co ti chnh Phng php trnh by: d liu tng ng v bo co ti chnh mang tnh so snh Mc tiu: Thu thp y bng chng kim ton thch hp v vic liu cc thng tin so snh trong bo co ti chnh c trnh by, trn cc kha cnh trng yu, theo quy nh v thng tin so snh trong khun kh v lp v trnh by bo co ti chnh c p dng hay cha; Lp bo co kim ton ph hp vi trch nhim bo co ca kim ton vin. Phng php trnh by: d liu tng ng v bo co ti chnh mang tnh so snh Gii thch cc thut ng: Thng tin so snh; Thng tin so snh - D liu tng ng; Thng tin so snh - Bo co ti chnh so snh Ni dung: -Th tc kim ton +Xc nh xem bo co ti chnh c cha ng cc thng tin so snh theo quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng v cc thng tin c c phn loi ph hp hay khng +Thc hin cc th tc kim ton b sung cn thit cho tng trng hp c th thu thp y bng chng kim ton thch hp nhm xc nh xem sai st trng yu c tn ti hay khng +Yu cu Ban Gim c n v c kim ton cung cp gii trnh bng vn bn v cc k c cp trong kin kim ton. -Bo co kim ton +D liu tng ng: Bo co ti chnh th thc p dng cc nguyn tc, th tc Gm 2 phng php trnh by l d liu tng ng v bo co ti chnh mang tnh so snh Khng c phn gii thch thut ng Ni dung gm cc phn: -D liu tng ng

GVHD: Trn Khnh Lm bo co kim ton ph hp vi trch nhim bo co ca kim ton vin. Gm 2 phng php trnh by l d liu tng ng v bo co ti chnh mang tnh so snh C phn gii thch cc thut ng Ni dung gm cc phn: -Th tc kim ton

-Khng c

-Bo co kim ton

-Bo co ti chnh mang tnh so -Bo co ti chnh so snh snh - Cc v d minh ho v bo co -Cc ph lc bo co -C phn hng dn p dng -Khng c phn hng dn p dng

Ni dung: -D liu tng ng +Trch nhim ca kim ton vin v cng ty kim ton +Bo co ca kim ton vin v cng ty kim ton +Cc yu cu b sung i vi kim ton vin v cng ty kim ton mi +Bo co ti chnh k trc khng c kim ton -Bo co ti chnh mang tnh so snh +Trch nhim ca kim ton vin v cng ty kim ton +Bo co ca kim ton vin v cng ty kim ton +Cc yu cu b sung i vi kim ton vin v cng ty kim ton mi

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 -Cc ph lc bo co k trc do kim ton vin tin nhim kim ton v Bo co ti chnh k trc khng c kim ton +Bo co ti chnh k trc do kim ton vin tin nhim kim ton +Bo co ti chnh k trc khng c kim ton -Bo co ti chnh so snh +Bo co ti chnh k trc do kim ton vin tin nhim kim ton +Bo co ti chnh k trc khng c kim ton - Cc v d minh ho v bo co Hng dn p dng Chun mc s 720-Nhng thng tin khc trong ti liu c bo co ti chnh kim ton Mc ch:Quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn i vi vic xem xt ca kim ton vin v cng ty kim ton v nhng thng tin khc trong ti liu c bo co ti chnh c kim ton m kim ton vin v cng ty kim ton khng c trch nhim phi bo co. Tip cn cc thng tin khc -Kim ton vin cn phi thc hin cc bin php tip cn ph hp vi doanh nghip c c nhng thng tin ny trc ngy pht hnh bo co kim ton. Chun mc s 720-Cc thng tin khc trong ti liu c bo co ti chnh c kim ton Phm vi p dng:quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton (sau y gi l kim ton vin) lin quan n cc thng tin khc trong ti liu c bo co ti chnh c kim ton v bo co kim ton. Xem xt cc thng tin khc Kim ton vin phi xem xt cc thng tin khc xc nh cc im khng nht qun trng yu so vi bo co ti chnh c kim ton, nu c. Kim ton vin phi thc hin cc bin php tip cn ph hp vi Ban Gim c hoc Ban qun tr n v c kim ton c c cc thng

GVHD: Trn Khnh Lm

Chun mc 720 Tn gi: Nhng thng tin khc Tn gi: Cc thng tin khc trong trong ti liu c bo co ti chnh ti liu c bo co ti chnh kim ton c kim ton Ni dung -Xem xt thng tin khc: Mc tiu v phm vi kim ton bo co ti chnh gii hn trch nhim ca kim ton vin nhng thng tin c xc nh trong bo co ti chnh. V vy, kim ton vin v cng ty kim ton khng c trch nhim c th phi xc nh xem liu nhng thng tin khc c c trnh by ng hay khng Ni dung - Xem xt thng tin khc:Thu thp cc thng tin khc trc ngy k bo co kim ton cho php kim ton vin c th cng Ban Gim c n v c kim ton gii quyt mt cch kp thi cc im khng nht qun trng yu v cc thng tin sai lch trng yu. Kim ton vin v Ban Gim c n v c kim ton cn tha thun v vic thng bo kp thi cc thng tin khc cho kim ton vin ngay khi cc thng tin ny pht sinh.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 Nhng im khng nht qun (mu thun) trng yu c pht hin -kim ton vin pht hin ra im khng nht qun trng yu th kim ton vin v cng ty kim ton phi xc nh xem liu c cn sa i bo co ti chnh c kim ton hay sa i nhng thng tin khc cng c trnh by trong ti liu c bo co ti chnh c kim ton. - Nu vic sa i bo co ti chnh c kim ton l cn thit nhng n v khng chp nhn sa i th kim ton vin v cng ty kim ton phi a ra kin chp nhn tng phn hoc kin khng chp nhn. -Nu vic sa i nhng thng tin khc cng c trnh by vi bo co ti chnh l cn thit nhng n v khng chp nhn sa i, th kim ton vin v cng ty kim ton cn phi cn nhc vic c nn a vo trong bo co kim ton mt on nhn xt nu r im khng nht qun trng yu ny hoc p dng nhng bin php khc hay khng tin khc trc ngy k bo co kim ton im khng nht qun trng yu -im khng nht qun trng yu c xc nh trong cc thng tin khc thu thp trc ngy k bo co kim ton: Nu vic sa i cc thng tin khc l cn thit nhng Ban Gim c n v c kim ton khng chp nhn sa i th kim ton vin phi trao i vn ny vi Ban qun tr, tr khi tt c thnh vin Ban qun tr u l thnh vin Ban Gim c. -im khng nht qun trng yu c xc nh trong cc thng tin khc thu thp sau ngy pht hnh bo co kim ton: Nu vic sa i cc thng tin khc l cn thit v Ban Gim c n v c kim ton ng sa i th kim ton vin phi tin hnh thm mt s th tc cn thit ty tng trng hp; Nu vic sa i cc thng tin khc l cn thit nhng Ban Gim c n v c kim ton khng ng sa i th kim ton vin phi thng bo vi Ban qun tr nhng lu ca kim ton vin v cc thng tin khc v tin hnh thm cc bin php ph hp khc Thng tin sai lch trng yu -Khi xem xt cc thng tin khc xc nh nhng im khng nht qun trng yu, nu pht hin ra thng tin sai lch trng yu th kim ton vin phi trao i vn ny vi Ban Gim c n v c kim ton -Sau khi trao i, nu xt thy cha

GVHD: Trn Khnh Lm

Cha cp

-im khng nht qun trng yu c xc nh trong cc thng tin khc thu thp trc ngy k bo co kim ton: Nu vic sa i cc thng tin khc l cn thit nhng Ban Gim c n v c kim ton khng chp nhn sa i th kim ton vin phi trao i vn ny vi Ban qun tr, tr khi tt c thnh vin Ban qun tr u l thnh vin Ban Gim c.

Sai st trng yu t nhng s kin nu ra trong nhng thng tin -Nu kim ton vin v cng ty kim ton pht hin thy trong nhng thng tin khc c trnh by cng vi bo co ti chnh c cha ng sai st trng yu t nhng s kin nu ra th kim ton vin cn phi tho lun vn

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 ny vi Ban lnh o n v c kim ton -Nu kim ton vin kt lun rng trong nhng thng tin khc c trnh by cng vi bo co ti chnh c cha ng sai st trng yu v nhng s kin c nu ra nhng Ban Lnh o n v c kim ton khng chp nhn sa cha th kim ton vin phi cn nhc xem liu c cn tin hnh thm nhng th tc kim ton khc thch hp hay khng, nh thng bo bng vn bn cho Ban Gim c n v c kim ton i vi cc vng mc ca mnh v nhng thng tin khc v tham kho kin ca chuyn gia t vn php lut. Cng b cc thng tin khc sau ngy lp bo co kim ton -Trng hp kim ton vin khng thu thp c nhng thng tin khc trc ngy pht hnh bo co kim ton th kim ton vin phi xem xt nhng thng tin khc ngay khi c th xc nh c nhng im khng nht qun trng yu. -Trng hp kim ton vin xc nh c im khng nht qun trng yu hay sai st trng yu, th kim ton vin phi xc nh xem liu bo co ti chnh c kim ton c phi iu chnh hay l nhng thng tin khc phi sa i. -Nu vic iu chnh bo co ti chnh c kim ton l cn thit th kim ton vin phi thc hin cc th tc theo quy nh trong Chun mc "Cc tha ng, kim ton vin phi yu cu Ban Gim c n v c kim ton tham kho kin ca bn th ba c nng lc, nh chuyn gia t vn php lut ca n v v kim ton vin phi xem xt cc kin ny. -Nu kim ton vin kt lun c im sai lch trng yu trong cc thng tin khc nhng Ban Gim c n v c kim ton khng chp nhn sa i th kim ton vin phi thng bo vi Ban qun tr nhng lu ca kim ton vin v cc thng tin khc v tin hnh thm cc bin php ph hp

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 s kin pht sinh sau ngy kha s k ton lp bo co ti chnh". -Nu vic sa li nhng thng tin khc l cn thit v n v c kim ton ng sa i th kim ton vin v cng ty kim ton phi thc hin nhng th tc cn thit tu theo tng tnh hung c th. -Nu vic sa li nhng thng tin khc l cn thit m n v khng ng sa i, kim ton vin cn phi cn nhc vic tin hnh thm mt s bin php thch hp. Kim ton vin c th thng bo bng vn bn cho Ban gim c n v c kim ton v cc mi quan tm ca mnh v nhng thng tin khc v tham kho kin ca chuyn gia t vn php lut. CHUN MC S 800: Bo co kim ton v nhng cng vic kim ton c bit Mc tiu: Quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn i vi nhng cng vic kim ton c bit i tng: Bo co ti chnh; Cc ti khon hay chi tit ti khon, hoc mt s khon mc trong bo co ti chnh ; Tnh tun th cc iu khon hp ng; Bo co ti chnh tm tt

GVHD: Trn Khnh Lm

CHUN MC S 800: Lu khi CHUN MC S 800 kim ton bo co ti chnh c lp - Mc tiu l: Quy nh cc - Mc tiu l: X l ph hp i theo khun kh v lp v trnh by bo nguyn tc, th tc i vi nhng vi cc vn cn lu lin quan co ti chnh cho mc ch c bit cng vic kim ton c bit n: Vic chp nhn hp ng Mc tiu: X l ph hp i vi cc i tng l: Bo co ti chnh; kim ton; Vic lp k hoch v vn cn lu lin quan n: Vic Cc ti khon hay chi tit ti thc hin kim ton; Hnh thnh chp nhn hp ng kim ton; Vic khon, hoc mt s khon mc kin v lp bo co kim ton v lp k hoch v thc hin kim ton; trong bo co ti chnh ; Tnh tun bo co ti chnh. Hnh thnh kin v lp bo co kim th cc iu khon hp ng; Bo Phm vi p dng: Bo co ti ton v bo co ti chnh. co ti chnh tm tt chnh (y ) c lp theo Phm vi p dng: Bo co ti chnh Khng khun kh v lp v trnh by bo (y ) c lp theo khun kh v co ti chnh cho mc ch c lp v trnh by bo co ti chnh cho -Tnh cht, lch trnh v phm vi bit mc ch c bit cng vic c tin hnh trong Gii thch cc thut ng: Bo Gii thch cc thut ng: Bo co ti mt hp ng kim ton c bit co ti chnh cho mc ch c chnh cho mc ch c bit; Khun s tu thuc vo cc tnh hung c bit; Khun kh v lp v trnh kh v lp v trnh by bo co ti th by bo co ti chnh cho mc chnh cho mc ch c bit; Bo co -Lp k hoch kim ton ch c bit; Bo co ti chnh.

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 ti chnh. Ni dung: Ni dung: -Nhng vn chung -Lu khi chp nhn hp ng kim -Bo co kim ton v mt s khon ton mc trong bo co ti chnh -Lu khi lp k hoch v thc hin -Bo co kim ton v tnh tun th kim ton cc iu khon hp ng -Lu khi hnh thnh kin kim -Bo co kim ton v bo co ti ton v lp bo co kim ton gm 03 chnh tm tt trng hp: cho mc ch c bit; -Cc ph lc mu bo co theo c s k ton thu v bo co ti chnh ca c quan qun l Nh nc Hng dn p dng -Bo co kim ton bao gm cc yu t c bn v trnh by nht qun v hnh thc v kt cu gm 03 trng hp: s dng lp bng k khai thu; k ton thc thu, thc chi tin v bo co ti chnh ca cc c quan nh nc.

GVHD: Trn Khnh Lm -Lu khi chp nhn hp ng kim ton -Lu khi lp k hoch v thc hin kim ton -Lu khi hnh thnh kin kim ton v lp bo co kim ton gm 03 trng hp: cho mc ch c bit; theo c s k ton thu v bo co ti chnh ca c quan qun l Nh nc Khng c phn Hng dn p C phn Hng dn p dng dng

CHUN MC S 805: Lu khi kim ton bo co ti chnh ring l v khi kim ton cc yu t, ti khon hoc khon mc c th ca bo co ti chnh Mc tiu: Tp trung vo cc lu lin quan n: Chp thun hp ng kim ton; Lp k hoch v thc hin cuc kim ton; v Hnh thnh kin v lp bo co kim ton v cc bo co ti chnh ring l hoc v yu t, ti khon, khon mc ca mt bo co ti chnh. Phm vi p dng: Quy nh v hng dn cc vn m kim ton vin v doanh nghip kim ton (sau y gi l kim ton vin) cn lu khi p dng cc Chun mc kim ton Vit Nam nu trn cho cuc kim ton bo co ti chnh ring l hoc kim ton mt yu t, ti khon, khon mc c th ca mt bo co ti chnh Gii thch thut ng: Yu t ca

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 mt bo co ti chnh hoc yu t; Chun mc lp v trnh by bo co ti chnh quc t Ni dung: -Lu khi chp thun hp ng kim ton -Lu khi lp k hoch v thc hin kim ton -Lu khi hnh thnh kin kim ton v lp bo co kim ton Hng dn p dng Chun mc s 910 - Cng tc sot xt bo co ti chnh; -Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn chi phi trch nhim ngh nghip ca kim ton vin v cng ty kim ton trong cng tc sot xt bo co ti chnh, cng nh hnh thc v ni dung ca bo co m kim ton vin s lp sau khi hon thnh vic sot xt. - Khi thc hin cng tc sot xt bo co ti chnh, kim ton vin phi tun th cc nguyn tc o c ngh nghip. - Kim ton vin phi c thi hoi nghi mang tnh ngh nghip trong qu trnh lp k hoch v thc hin cng tc sot xt bo co ti chnh v phi lun thc rng c th tn ti nhng tnh hung dn n sai st trng yu trong cc bo co ti chnh. - c c kin v s m bo va phi trong bo co kt qu cng

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 vic sot xt bo co ti chnh, kim ton vin phi thu thp y bng chng thch hp, bng cch iu tra, thu thp thng tin v thc hin cc th tc phn tch, nhm c c cn c cho kin ca mnh Chun mc s 920 - Kim tra thng tin ti chnh trn c s cc th tc tho thun trc. - Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn lin quan n trch nhim ngh nghip ca kim ton vin v cng ty kim ton trong qu trnh thc hin kim tra cc thng tin ti chnh trn c s cc th tc tho thun trc, cng nh hnh thc v ni dung ca bo co m kim ton vin a ra sau khi hon tt cng vic. - Mc tiu ca vic kim tra cc thng tin ti chnh trn c s cc th tc tho thun trc i vi kim ton vin l thc hin cc th tc kim ton c tho thun gia kim ton vin, n v c kim ton v bn th ba lin quan, bo co kt qu kim tra. CHUN MC S 930: Dch v tng hp thng tin ti chnh Mc tiu: Quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn i vi trch nhim ngh nghip ca ngi hnh ngh k ton hoc doanh nghip dch v k ton (gi tt CHUN MC S 810: Dch v bo co v bo co ti chnh tm tt Mc tiu: Xc nh tnh hp l khi chp nhn hp ng kim ton bo co ti chnh tm tt; a ra kin v bo co ti chnh tm tt, trn c s nh gi cc kt lun rt ra t nhng bng chng kim ton c thu Chun mc s 930 HIN HNH -Mc tiu l: Quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng i vi trch nhim ngh nghip ca ngi hnh ngh k ton hoc doanh

GVHD: Trn Khnh Lm

Chun mc kim ton Vit Nam s 810 D THO -Mc tiu l: Xc nh tnh hp l khi chp nhn hp ng kim ton bo co ti chnh tm tt '-Phm vi p dng l: Quy nh v hng dn trch nhim ca

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 l ngi hnh ngh k ton) Phm vi p dng: Dch v tng hp thng tin ti chnh v cng c th vn dng cho dch v tng hp cc thng tin khng phi l thng tin ti chnh, vi iu kin l ngi hnh ngh k ton hoc doanh nghip dch v k ton phi hiu r v ni dung dch v Gii thch thut ng: Dch v tng hp thng tin ti chnh Ni dung -Mc tiu ca dch v: S dng cc nng lc k ton, ch khng phi s dng cc nng lc kim ton ca mnh thu thp, phn loi v tng hp cc thng tin ti chnh -Nguyn tc thc hin dch v ca Ngi hnh ngh k ton -Bo co kt qu dch v thp; v trnh by kin mt cch r rng bng vn bn, ng thi trnh by c s cho kin . Phm vi p dng: Quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton (sau y gi l kim ton vin) lin quan ti vic a ra kin v bo co ti chnh tm tt c trch t bo co ti chnh (y ) c kim ton vin kim ton Gii thch thut ng: (a) Tiu thc p dng; (b) Bo co ti chnh (y ) c kim ton; (c) Bo co ti chnh tm tt; Ni dung -Chp nhn hp ng kim ton: Kim ton vin ch c chp nhn hp ng kim ton bo co ti chnh tm tt theo quy nh v hng dn ca Chun mc ny khi thc hin kim ton bo co ti chnh (y ) m bo co ti chnh tm tt c trch t bo co ti chnh (y ) ny -Ni dung cc th tc lm c s a ra kin kim ton v bo co ti chnh tm tt -Bo co kim ton v bo co ti chnh tm tt v bo co ti chnh (y ) Hng dn p dng nghip dch v k ton (gi tt l ngi hnh ngh k ton) -Phm vi p dng l: Dch v tng hp thng tin ti chnh -Gii thch thut ng: Dch v tng hp thng tin ti chnh -Ni dung: +Mc tiu ca dch v +Nguyn tc thc hin dch v +Bo co kt qu dch v -Khng c phn Hng dn p dng

GVHD: Trn Khnh Lm kim ton vin v doanh nghip kim ton lin quan ti vic a ra kin v bo co ti chnh tm tt c trch t bo co ti chnh (y ) c kim ton vin kim ton -Gii thch thut ng: Tiu thc p dng; Bo co ti chnh (y ) c kim ton; Bo co ti chnh tm tt; -Ni dung: +Chp nhn hp ng kim ton +Ni dung cc th tc lm c s a ra kin kim ton +Bo co kim ton -C phn Hng dn p dng

Chun mc 1000 - Kim ton bo co quyt ton vn u t hon thnh. - Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 nguyn tc v th tc c bn i vi cng ty kim ton v kim ton vin trong qu trnh kim ton Bo co quyt ton vn u t hon thnh. - Chun mc ny p dng cho kim ton bo co quyt ton vn u t hon thnh; Bao gm: Kim ton bo co quyt ton vn u t d n, cng trnh, hng mc cng trnh xy dng c bn hon thnh v kim ton bo co quyt ton vn u t d n quy hoch hon thnh v bo co quyt ton vn u t cc d n khc. - Mc tiu ca kim ton Bo co quyt ton vn u t hon thnh l gip cho kim ton vin v cng ty kim ton a ra kin v Bo co quyt ton vn u t hon thnh c c lp trn c s chun mc k ton, ch k ton v quy nh v quyt ton vn u t hin hnh, c tun th php lut v cc quy nh c lin quan v qun l u t xy dng v c phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh v kt qu u t hay khng. CHUN MC KIM SOT CHT LNG DOANH NGHIP S 1 THC HIN KIM TON, SOT XT BO CO TI CHNH, DCH V M BO V CC DCH V LIN QUAN KHC I.Phm vi p dng:Quy nh v hng dn trch nhim ca doanh

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 nghip kim ton i vi h thng kim sot cht lng kim ton v sot xt bo co ti chnh, dch v m bo v cc dch v lin quan khc. Khi thc hin chun mc ny, cn tham kho cc quy nh v o c ngh nghip c lin quan. II. Ni dung: Cc yu t ca h thng kim sot cht lng : Doanh nghip kim ton phi xy dng v duy tr h thng kim sot cht lng bao gm cc chnh sch v th tc cho tng yu t sau: - Trch nhim ca Ban Gim c v cht lng trong doanh nghip kim ton; - Chun mc v cc quy nh v o c ngh nghip c lin quan; - Chp nhn v duy tr quan h khch hng v cc hp ng dch v c th; - Ngun nhn lc; - Thc hin hp ng dch v; - Gim st. Trch nhim ca ngi lnh o i vi cht lng trong doanh nghip kim ton Thc hin hp ng dch v Doanh nghip kim ton phi xy dng cc chnh sch v th tc c s m bo hp l rng cc hp ng dch v c thc hin theo cc chun mc ngh nghip, php lut v cc quy nh c lin quan v doanh nghip kim ton pht hnh bo co ph hp vi hon cnh c th. Tham kho kin t vn

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 -Tham kho kin t vn thch hp phi c thc hin i vi cc vn phc tp hoc d gy tranh ci -C sn ngun lc tha ng c th thc hin vic tham kho kin t vn thch hp - Ni dung, phm vi, kt lun t vic tham kho kin t vn phi c lu li v phi c bn tham kho kin v bn t vn cng thng nht Sot xt vic kim sot cht lng hp ng dch v -Sot xt ti liu, h s thc hin hp ng dch v c la chn lin quan n cc xt on quan trng v cc kt lun ca nhm thc hin hp ng dch v; Cc tiu ch v nng lc ca ngi sot xt vic kim sot cht lng hp ng dch v -Trnh chuyn mn cn thit thc hin nhim v sot xt, bao gm kinh nghim v thm quyn cn thit Ti liu, h s v sot xt vic kim sot cht lng hp ng dch v c doanh nghip kim ton xy dng vi ni dung nh sau : -Cc th tc theo quy nh trong chnh sch ca doanh nghip kim ton v vic sot xt kim sot cht lng hp ng dch v c thc hin; -Vic sot xt kim sot cht lng hp ng dch v c hon thnh ti ngy hoc trc ngy k bo co; Ti liu, h s v hp ng dch v Hon thin h s chnh thc v hp ng dch v

GVHD: Trn Khnh Lm

Nhm trnh by: White lotus Lp Cao hc k ton 12SKT11 Tnh bo mt, s an ton, tnh ton vn, kh nng tip cn v kh nng khi phc ti liu, h s v hp ng dch v Lu tr ti liu, h s v hp ng dch v Gim st -Gim st cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton -nh gi, trao i v khc phc cc khim khuyt pht hin c Ti liu, h s v h thng kim sot cht lng -Doanh nghip kim ton phi xy dng cc chnh sch v th tc quy nh v ti liu, h s ph hp cung cp bng chng v hot ng ca tng yu t trong h thng kim sot cht lng ca doanh nghip 5/ Kt lun:

GVHD: Trn Khnh Lm

Trn c s hnh thnh v pht trin ca hot ng kim ton Vit Nam, h thng CMKiT VN c xy dng da trn h thng CMKiT quc t (v kt cu, ni dung, k hiu chun mc) nhng c iu chnh cho ph hp vi hon cnh KT-XH ca Vit Nam. H thng CMKiT Vit Nam hin hnh c xy dng da trn h thng CMKiT quc t c (ban hnh cch y trn 10 nm) nn hin ti c nhiu ni dung lc hu, khng cn ph hp vi bi cnh kinh t - x hi Vit Nam v s thay i ca h thng CMKiT quc t mi. Bn d tho CMKiT Vit Nam d kin ban hnh chnh thc vo qu III/2012 thay th b CMKiT Vit Nam hin hnh vi kt cu r rng, d hiu, c th p dng nht qun, c nhiu thay i (c 37 CM, trong c 1 chun mc c 1 s l chun mc kim sot cht lng s 1), c cp nht, b sung ph hp vi chun mc kim ton quc t mi s l h thng vn bn php l nh hng su rng v gp phn nng cao cht lng dch v kim ton, to s tha nhn ca quc t i vi hot ng kim ton Vit Nam trong tng lai.