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

(LT: 10 tit, BT: 1 tit)

NI DUNG

C s dn liu, H thng kim sot ni b, Gian ln v sai st, Trng yu v ri ro, Bng chng kim ton.

2.1. C s dn liu

C s dn liu ca BCTC l cn c ca khon mc v thng tin trnh by trong BCTC do gim c (hoc ngi ng u) n v chu trch nhim lp trn c s cc chun mc v ch k ton quy nh. Cc cn c ny phi c th hin r rng hoc c c s i vi tng ch tiu trong BCTC.

Cc yu t dn liu

S hin hu

Ti sn, ngun vn thc s tn ti S khng nh quyn i vi ti sn Ngha v i vi cng n phi tr Mt nghip v hay mt s kin c ghi chp th phi xy ra v c lin quan n n v trong thi k xem xt.

Quyn v ngha v

Pht sinh

Cc yu t dn liu

y )

Ton b ti sn, cc khon n, nghip v hay giao dch xy ra c lin quan BCTC phi c ghi chp ht cc s kin lin quan. Mt ti sn hay mt khon n c ghi chp theo gi tr thch hp trn c s chun mc v ch k ton hin hnh (hoc c tha nhn).

nh gi

Cc yu t dn liu
Chnh xc Mt nghip v hay mt s kin c ghi chp theo ng gi tr ca n, doanh thu hay chi ph c ghi nhn ng k, ng khon mc v ng v ton hc. Trnh by v cng b Cc khon mc c phn loi, din t v cng b ph hp vi chun mc v ch k ton hin hnh (hoc c chp nhn).

V d: Hng tn kho ca 1 doanh nghip trn BCTC

l 300 triu ng, KTV phi t ra cc cu hi:

1. HTK c tht hay khng, c thc s tn ti trong DN hay khng? 2. HTK c thc s thuc s hu ca DN hay khng, DN c quyn kim sot hay khng? 3. S liu HTK c tnh ton, nh gi, ghi chp, cng dn v bo co theo ng nguyn tc v phng php ca k ton khng? 4. Ghi nhn HTK c ng nguyn tc gi ph khng? 5. Tnh gi HTK tun th nguyn tc nht qun cha? 6. ghi chp, cng dn v xc nh s lng kim k kho khp ng vi s liu trn s k ton khng? 7. HTK gim gi so vi gi th trng c nh gi theo gi tr thc hin thun cha? Vic lp d phng gim gi HTK ph hp vi nguyn tc thn trng ca k ton v quy nh ca c ch ti chnh hin hnh cha?

Khi bo co khon mc ny trn BCKT th nh qun l khng nh mt cch r rng cc c s dn liu:

1. HTK trong bo co hiu ang tn ti (S hin hu) v 2. Tt c s HTK bo co l HTK ca n v (Quyn v ngha v) 3. HTK c gi tr chnh xc l 300 triu (o lng chnh xc) 4. Tt c HTK ca n v c bo co, cc nghip v v HTK c ghi chp y (tnh y ) 5. HTK trnh by trn bo co ng quy nh, ng vo khon mc HTK, phng php k ton HTK c trnh by trn bo co (trnh by v cng b)

2.2. H thng kim sot ni b

Hot ng ca DN lun ng trc nhng ri ro

i ph vi ri ro

Kinh doanh thua l Vi phm php lut BCTC khng trung thc TS b tham , nh cp

NQL ra nhng quy nh, chnh sch iu hnh hot ng SXKD

2.2. H thng kim sot ni b

H thng KSNB l cc quy nh v cc th tc kim sot do n v c kim ton xy dng v p dng nhm m bo cho n v: - Tun th php lut v cc quy nh - Kim tra, kim sot, ngn nga v pht hin gian ln, sai st; - Lp BCTC trung thc hp l; - Bo v, qun l v s dng c hiu qu ti sn ca n v.

Mc ch ca h thng KSNB

- iu hnh v qun l hot ng SXKD c hiu qu - m bo s chc chn cho cc quyt nh, chnh sch, ch qun l DN v thc hin y i vi chng - Thc hin cc quy nh v ghi chp ti chnh k ton - Ngn chn, pht hin, x l kp thi cc gian ln, sai st trong kinh doanh, ghi chp ti chnh k ton - m bo b mt thng tin v s dng thng tin ng mc ch

Hn ch ca h thng KSNB

- Yu cu thng thng l chi ph cho h thng KSNB khng vt qu li ch m n mang li. - Phn ln cc th tc KSNB thng c thit lp cho cc nghip v thng xuyn. - Sai st bi con ngi thiu ch , khng hiu r cng vic. - Kh nng h thng khng pht hin c s thng ng ca thnh vin ban qun l, nhn vin vi nhng ngi khc trong hay ngoi n v. - Kh nng ngi kim sot lm dng c quyn ca mnh. - Thay i c ch v yu cu qun l lm cho cc th tc kim sot b lc hu hoc b vi phm.

2.2.2. C cu ca h thng KSNB

Mi trng kim sot H thng k ton Cc nguyn tc v th tc kim sot

Mi trng kim sot

c th v qun l c th v qun l ch nhng quan im, trit l v phong cch iu hnh khc nhau ca nh qun l cp cao n v. C cu t chc Phn nh vic phn chia quyn lc, trch nhim v ngha v ca mi ngi trong t chc y cng nh mi quan h hp tc, phi hp, kim sot v chia s thng tin ln nhau.

Mi trng kim sot

- Chnh sch nhn s i ng nhn vin trong n v c nng lc v ng tin cy th nhiu qu trnh kim sot c th khng cn thit nhng vn m bo cc hot ng din ra tt, BCTC ng tin cy. Cng tc k hoch Nu c xy dng chc chn, n np, n nh l iu kin quan trng cho vic kim sot ni b tt. B phn kim ton ni b Cc nhn t bn ngoi: Cc c quan chc nng ca nh nc, ch n,

H thng k ton
Chng t v s sch y Chng t k ton phi c nh s lin tip, c lp vo lc nghip v kinh t pht sinh hoc ngay sau cng sm cng tt, chng t k ton phi n gin m bo l chng r rng d hiu, chng t phi c thit k cho nhiu cng dng v th hin ti a mc kim sot ni b. H thng ti khon H thng ti khon gip phn loi v kim sot thng tin t khi chng pht sinh n khi chng c tp hp v i ti ng cc ch tiu, cc khon mc trn BCTC, phn nh ng quy m, bn cht ca chng.

H thng k ton
S k ton La chn hnh thc s k ton ph hp v t chc s k ton y , hp l theo yu cu k ton ca mnh. Bo co k ton Trong , qu trnh lp v lun chuyn chng t ng vai tr quan trng trong cng tc kim sot ni b ca doanh nghip.

Th tc kim sot

Th tc kim sot l cc quy ch v th tc do Ban lnh o n v thit lp v ch o thc hin trong n v nhm t c mc tiu qun l c th.

Cc th tc kim sot
V d cc th tc kim sot ch yu: (VSA 400. 26)

Lp, kim tra, so snh v ph duyt cc s liu, ti liu lin quan n n v; Kim tra chng trnh ng dng v mi trng tin hc; Kim tra s liu gia s k ton tng hp v s k ton chi tit; i chiu s liu ni b vi bn ngoi; So snh, i chiu kt qu kim k thc t vi s liu trn s k ton; Phn tch, so snh gia s liu thc t vi d ton, k hoch.
19

Th tc kim sot

Nguyn tc

+ Nguyn tc phn cng, phn nhim Trch nhim v cng vic cn c phn chia c th cho nhiu b phn v cho nhiu ngi trong b phn.
To s chuyn mn ho trong cng vic; Gim thiu sai st; Pht hin sai st hiu qu hn

Th tc kim sot
Nguyn tc bt kim nhim
Quy nh s cch ly thch hp v trch nhim trong cc nghip v c lin quan nhm ngn nga cc sai phm v hnh vi lm dng quyn hn.
Ph chun vs. Thc hin Thc hin vs. Kim sot Ghi s ti sn vs. Bo qun ti sn

Th tc kim sot
Nguyn tc u quyn v ph chun
Theo s u quyn ca cc nh qun l, cc cp di c giao cho quyt nh v gii quyt mt s cng vic trong mt phm vi nht nh. Qu trnh u quyn c tip tc m rng xung cc cp thp hn to nn mt h thng phn chia trch nhim v quyn hn m vn khng lm mt tnh tp trung ca doanh nghip.

2.3. Gian ln v sai st

2.3.1. Khi nim

Gian ln l hnh vi c lm sai lch thng tin kinh t, ti chnh do mt hay nhiu ngi trong Hi ng qun tr, Ban gim c, cc nhn vin hoc bn th ba thc hin lm nh hng n bo co ti chnh.

Biu hin ca gian ln:

+ Xuyn tc, lm gi chng t, ti liu c lin quan n BCTC + Sa i chng t, ti liu k ton lm sai lch BCTC + Bin th ti sn + Che giu hoc c b st cc thng tin, ti liu hoc nghip v kinh t lm sai lch BCTC + Ghi chp cc nghip v khng ng s tht. + C p dng sai cc chun mc, nguyn tc, phng php, ch k ton, chnh sch ti chnh. + C tnh ton sai v s hc

Khi nim sai st

Sai st l li khng c v c hiu l s nhm ln, b st hoc do yu km v nng lc m gy ra sai phm.

Sai st

Trong lnh vc ti chnh k ton, sai st l nhng li khng c c nh hng n BCTC nh: Li v tnh ton s hc hoc ghi chp sai, B st hoc hiu sai, lm sai cc khon mc, nghip v kinh t, p dng sai cc chun mc, nguyn tc, phng php v ch k ton, chnh sch ti chnh nhng khng c .

So snh gian ln v sai st?

- Mi quan h: Gian ln v sai st u l hnh vi sai phm, n phn nh sai phm thng tin v n c nh hng n bo co ti chnh - Gian ln l hnh vi c ch v c che y rt tinh vi nn kh pht hin cn sai st l hnh vi khng c ch khng c che y, d pht hin. Qu trnh gian ln xy ra qua ba bc: hnh thnh , thc hin v che giu gian ln. - Tnh trng yu ca sai phm: Gian ln th lun lun l trng yu cn sai st th tu mc .

2.3.2. Cc nhn t nh hng ti gian ln v sai st

+ Nhng vn lin quan n tnh chnh trc hoc nng lc ca Ban gim c + Cc sc p bt thng trong n v hoc t bn ngoi vo n v + Cc nghip v v s kin khng bnh thng + Nhng kh khn lin quan n thu thp y bng chng kim ton thch hp +Nhng nhn t t mi trng tin hc lin quan n cc tnh hung v s kin nu trn

Nhng vn lin quan n tnh chnh trc hoc nng lc ca Ban gim c

Cng tc qun l b mt ngi (hay mt nhm ngi) c quyn nm gi, thiu s gim st c hiu lc ca Ban Gim c hoc Hi ng qun tr; C cu t chc ca n v c kim ton phc tp mt cch c ; S bt lc trong vic sa cha nhng yu km ca h thng k ton v h thng kim sot ni b trong khi nhng yu km ny hon ton c th khc phc c; Thay i thng xuyn k ton trng hoc ngi c trch nhim ca b phn k ton v ti chnh; Thiu nhiu nhn vin k ton trong mt thi gian di; B tr ngi lm k ton khng ng chuyn mn hoc ngi b php lut nghim cm; Thay i thng xuyn chuyn gia t vn php lut hoc kim ton vin.

+ Cc sc p bt thng trong n v hoc t bn ngoi vo n v

Ngnh ngh kinh doanh gp kh khn v s n v ph sn ngy cng tng; Thiu vn kinh doanh do l, hoc do m rng quy m doanh nghip qu nhanh; - Mc thu nhp gim st, DN c hch ton tng li nhun, khuch trng u t qu nhanh vo ngnh ngh mi hoc loi sn phm mi lm mt cn i ti chnh; Doanh nghip b l thuc qu nhiu vo mt s sn phm hoc mt s khch hng; Sc p v ti chnh t nhng nh u t hoc cc cp qun l n v; Sc p i vi nhn vin k ton phi hon tt bo co ti chnh trong thi gian qu ngn; hoc phi iu chnh doanh thu, chi ph, kt qu theo yu cu ca n v.
-

+ Cc nghip v v s kin khng bnh thng

- Cc nghip v t xut, c bit xy ra vo cui nin k ton c tc ng n doanh thu, chi ph v kt qu; - Cc nghip v hoc phng php x l k ton phc tp; - Cc nghip v vi cc bn hu quan; - Cc khon chi ph qu cao so vi nhng dch v c cung cp (V d: Ph lut s, t vn hoc i l,...).

+ Nhng kh khn lin quan n thu thp y bng chng kim ton thch hp

Ti liu k ton khng y hoc khng c cung cp kp thi (V d: Khng thu thp chng t ; pht sinh chnh lch ln gia s v bo co, nhng nghip v ghi chp sai hoc ngoi s k ton,...); Lu tr ti liu khng y v cc s kin v nghip v kinh t (V d: chng t cha c ph duyt, thiu ti liu h tr cho nhng nghip v ln hoc bt thng); C chnh lch ln gia s k ton ca n v vi xc nhn ca bn th ba; mu thun gia cc bng chng kim ton; khng gii thch c s thay i ca cc ch s hot ng; Ban Gim c t chi cung cp gii trnh hoc gii trnh khng tho mn yu cu ca kim ton vin.

+Nhng nhn t t mi trng tin hc lin quan n cc tnh hung v s kin

- Khng ly c thng tin t my vi tnh; - C thay i trong chng trnh vi tnh nhng khng lu ti liu, khng c ph duyt v khng c kim tra; - Thng tin, ti liu in t my vi tnh khng ph hp vi bo co ti chnh; - Cc thng tin in ra t my vi tnh mi ln li khc nhau.

2.3.3. Trch nhim ca KTV i vi gian ln v sai st

- KTV phi c trch nhim trong vic pht hin v nh gi nh hng ca gian ln sai st pht hin c + Khi lp k hoch kim ton v khi thc hin kim ton, KTV v cng ty kim ton phi nh gi ri ro v gian ln, sai st c th lm nh hng trng yu ti BCTC. KTV phi lp k hoch, xy dng cc th tc kim ton ph hp m bo rng mi gian ln v sai st c nh hng trng yu ti BCTC u c pht hin. + Trong qu trnh kim ton, KTV phi c trch nhim gip n v c kim ton ngn nga, pht hin v x l gian ln, sai st nhng KTV khng phi chu trch nhim trc tip v vic ngn nga gian ln, sai st n v h kim ton.

2.3.3. Trch nhim ca KTV i vi gian ln v sai st

- KTV phi c trch nhim trong vic thng bo v gian ln v sai st i tng c thng bo: + Gim c (Hoc ngi ng u) n v c kim ton trong thi hn nhanh nht trc ngy pht hnh BCTC hoc trc ngy pht hnh bo co kim ton. + Ngi s dng bo co kim ton: Th hin vic a ra cc kin chp nhn tng phn, kin khng chp nhn, kin t chi trong bo co kim ton. + Cc c quan chc nng c lin quan - Trng hp nu n v c kim ton bc b gian ln, sai st m KTV xt thy c nh hng trng yu ti BCTC th KTV c th rt khi hp ng.

2.4. Trng yu v ri ro

2.4.1. Trng yu Trng yu l thut ng dng th hin tm quan trng ca mt thng tin trong BCTC.Thng tin c coi l trng yu c ngha l nu thiu thng tin hay thng tin thiu chnh xc th s nh hng n quyt nh ca ngi s dng BCTC.

2.4.1. Trng yu

Vic xc nh tnh trng yu mang tnh xt on ngh nghip (ch yu l kinh nghim KTV). Tnh trng yu c xem xt trn c hai phng din nh tnh v nh lng.

Cc yu t nh lng:

Cn c vo quy m, s lng s tin ca cc gian ln v sai st xc nh mc trng yu. Tnh trng yu lun phi c xem xt trong mi quan h gia cc sai phm v mt nh lng vi nhau. KTV c th s dng con s tuyt i nh gi tnh trng yu. Tuy nhin KTV kh c th n nh mt con s c th. Thng thng KTV quan tm ti quy m tng i hn quy m tuyt i (T l % so vi mt s liu gc) Bn cnh c nhng sai phm nu n l khng l trng yu nhng xt tng hp th li l trng yu.

- Cc yu t nh tnh:

Ni ln bn cht ca sai phm, c nhng sai phm khng phn bit ln nhng vn coi l quan trng khi xt tnh trng yu thm ch c coi l trng yu: + Cc sai phm lin quan n lut php, chnh sch, ch v nhng quy nh c tnh nguyn tc. + Sai phm lin quan n tnh trung thc ca nh qun l + Sai phm c tnh cht gy hu qu phn ng dy chuyn + Sai phm v li nhun, thu nhp ca doanh nghip + Sai phm c ch ra nhng khng c sa cha kp thi Vic xem xt tnh trng yu phi c t ra trong tng hon cnh c th, iu kin c th vi nhng tnh hung nht nh.

* Cc bc xt on tnh trng yu

B1: c lng s b ban u v tnh trng yu B2: Phn b c lng ban u v tnh trng yu cho tng b phn, tng khon mc B3: c tnh sai st trong tng b phn B4: c tnh sai st kt hp ca cc b phn B5: So snh sai st kt hp c tnh vi c lng ban u (hoc iu chnh) v tnh trng yu.

2.4.2. Ri ro kim ton

1. KTV a ra kin chp nhn ton b cc thng tin c kim ton trong khi vn cn cc sai phm trng yu 2. KTV a ra kin khng chp nhn cc thng tin c kim ton trong khi n khng cn sai phm trng yu

Hu qu: Ngi s dng thng tin a ra nhng quyt nh sai

2.4.2. Ri ro kim ton

Ri ro kim ton l ri ro do kim ton vin v cng ty kim ton a ra kin nhn xt khng thch hp khi BCTC c kim ton cn c nhng sai st trng yu. Ri ro kim ton bao gm: Ri ro tim tng, ri ro kim sot v ri ro pht hin.

Ri ro tim tng (IR)

Kim ton vin khng to ra hoc cng khng kim sot c loi ri ro ny, ch c th nh gi chng. Vic nh gi ri ro tim tng c th da trn cc nhn t: + Trn phng din BCTC: + Trn phng din khon mc

+ Trn phng din BCTC:

S lim khit, kinh nghim v hiu bit ca BG cng nh s thay i thnh phn ban qun l trong nin k ton; Nhng p lc bt thng vi ban gim c, k ton trng c im hot ng ca n v: Quy trnh cng ngh, c cu vn,... Cc nhn t khc nh bin ng kinh t, cnh tranh,...

+ Trn phng din khon mc

BCTC c th cha ng nhng sai st nh: BCTC c iu chnh lin quan n nin trc, c nhiu c tnh k ton, trong nm c s thay i chnh sch k ton,... Mc phc tp ca nghip v hay s kin quan trng i hi phi c kin ca chuyn gia: Kin tng, trm cp,... Mc d b mt mt, bin th ti sn nh pht sinh nhiu nghip v thu chi tin, tm ng s tin ln, thi gian thanh ton di.

- Ri ro kim sot

Ri ro kim sot l ri ro xy ra sai st trng yu trong tng hot ng, tng khon mc trong BCTC khi tnh ring r hoc tnh gp m h thng k ton v h thng kim sot ni b khng ngn nga ht hoc khng pht hin v sa cha kp thi.

- Ri ro kim sot

Khi kim ton, KTV ch c th nh gi h thng kim sot ca n v c kim ton, trn c s c tnh ri ro. Nhn t nh hng: Mi trng kim sot, thiu th tc kim sot, th tc kim sot khng hu hiu.

- Ri ro pht hin

L ri ro xy ra sai st trng yu trong tng hot ng, tng khon mc trong BCTC khi tnh ring r hoc tnh gp m trong qu trnh kim ton, KTV v cng ty kim ton khng pht hin c.

- Ri ro pht hin

Nhn t nh hng: Cng tc kim ton (Ni dung, thi gian, phm vi ca cc th nghim c bn m KTV thc hin.

- Mi quan h gia cc loi ri ro

D kim ton hay khng th ri ro tim tng v ri ro kim sot vn tn ti trong hot ng v mi trng kinh doanh ca n v cng nh nm trong bn cht s d ti khon, cc loi nghip v. Ri ro pht hin c th kim sot c bi cc KTV. Ri ro kim ton = Ri ro tim tng x ri ro kim sot x ri ro pht hin

- Mi quan h gia cc loi ri ro

Ri ro tim tng do KTV nh gi
Cao Ri ro kim Cao sot do TB KTV Thp nh gi Thp Thp TB TB Thp TB Cao Thp TB Cao Cao

Nhn xt: 3 loi ri ro ny c quan h t l nghch, nu KTV xc nh ri ro tim tng, ri ro kim sot cao th ri ro pht hin thp vngc li. Ri ro tim tng v ri ro kim sot gip KTV xc nh c phm vi v quy m kim ton, la chn c phng php kim ton p dng.

2.5. Bng chng kim ton

2.5.1. Khi nim Bng chng kim ton l tt c cc ti liu, thng tin do kim ton vin thu thp c lin quan n cuc kim ton v da trn cc thng tin ny kim ton vin hnh thnh nn kin ca mnh. KTV v cng ty kim ton phi thu thp y cc bng chng kim ton thch hp lm c s a ra kin ca mnh v bo co ti chnh ca n v c kim ton.

2.5.2. Yu cu ca bng chng kim ton

+ Yu cu v tnh y (S lng) C mu Tnh trng yu Mc ri ro Thi gian + Yu cu v tnh thch hp (Cht lng)
tin cy Ph hp vi c s dn liu
Ngun gc ca bng chng Dng bng chng H thng KSNB S kt hp cc bng chng

 TIN CY CA BNG CHNG KIM TON

Bn ngoi Cung cp Cho KTV

Bn ngoi Lu ti n v

n v Pht hnh Ra ngoi

Vn bn xc Nhn n ca NCC, xc nhn S d tin Gi khch hng

n v Pht hnh Ni b

Ho n ca NCC, s ph Ngn hng

U nhim chi Giy np tin Vo nh nc

Phiu xut vt t Ho n bn hng

NGUN GC CA BNG CHNG KIM TON

 TIN CY CA BNG CHNG KIM TON

VT CHT

TI LIU

PHNG VN

DNG BNG CHNG

2.5.3. Phng php thu thp bng chng kim ton

a. Kim tra b. Quan st c. iu tra d. Xc nhn f. Quy trnh phn tch e. Tnh ton

a. Kim tra

- Kim tra vt cht: Bao gm vic trc tip kim tra hay tham gia kim k ti sn thc t v hng ho, vt t tn kho, my mc thit b, nh xng, tin mt tn qu,Kim tra vt cht cung cp bng chng c tin cy cao. - Kim tra ti liu: Bao gm vic xem xt i chiu cc ti liu, vn bn, s k ton v chng t c lin quan. Kim tra ti liu p dng thu thp cc bng chng chng minh cho mt vn c cp trc hoc ch n thun l nhm m bo cho qu trnh x l mt nghip v kinh t t khi pht sinh cho n khi c phn nh ln cc BCTC c thc hin mt cch ng n.

b. Quan st

L vic theo di mt hin tng, mt chu trnh hoc mt th tc do ngi khc thc hin ( KTV quan st kim k thc t hoc cc th tc kim sot do n v thc hin,...) K thut quan st c KTV thc hin ch yu trong cc kho st kim sot nhm nh gi h thng k ton v h thng kim sot ni b ca n v c kim ton. ng thi cng c th c thc hin xc nh tnh ng n ca cc thng tin, ti liu v bng chng kim ton khc.

c. iu tra

L vic tm kim thng tin t nhng ngi c hiu bit bn trong hoc bn ngoi n v. iu tra c thc hin bng vic gi vn bn, phng vn hoc trao i kt qu iu tra, cung cp cho KTV nhng thng tin cha c hoc nhng thng tin b sung cng c cc bng chng c. K thut iu tra ph bin l phng vn (trc tip v gin tip) tin cy ca bng chng thu thp c theo hnh thc ny khng cao v ph thuc vo tnh ch quan ca ngi phng vn v ngi c phng vn. Thng c s dng thu thp cc bng chng nhm cng c cho cc bng chng khc, thu thp thm thng tin hoc a ra cc phn on cho qu trnh kim ton.

d. Xc nhn

L s tr li cho mt yu cu cung cp thng tin nhm xc minh li nhng thng tin c trong cc ti liu k ton. KTV thng gi th xc nhn cho ngn hng, nh cung cp, khch hng...K thut xc nhn c thc hin bng cch gi th yu cu xc nhn n cc bn c lin quan hoc chun b cng vn yu cu i chiu s liu gia n v c kim ton v cc bn c lin quan.

e. Tnh ton

L vic kim tra tnh chnh xc v mt ton hc ca s liu trn chng t, s k ton, bo co ti chnh v cc ti liu lin quan khc hay vic thc hin cc tnh ton c lp ca kim ton vin. Tnh ton cung cp cho KTV cc bng chng kim ton c tin cy cao v phng din s hc.

f. Quy trnh phn tch

L vic phn tch cc s liu, thng tin, t sut quan trng, qua tm ra nhng xu hng, bin ng v tm ra nhng mi quan h c mu thun vi cc thng tin lin quan khc hoc c s chnh lch ln so vi gi tr d kin.