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IV. Bng chng kim ton (Audit evidence)

1. Khi nim & phn loi a. Khi nim Bng chng kim ton l nhng thng tin, ti liu c kim ton vin thu thp trong qu trnh kim ton lm c s cho nhng kin, nhn xt ca mnh trn bo co kim ton. => Nh vy bng chng kim ton chnh l c s chng minh cho bo co kim ton, v thc cht ca giai on thc hin kim ton l qu trnh thu thp cc bng chng kim ton.

b. Phn loi - Phn loi theo ngun gc ca bng chng kim ton: + Bng chng do n v c kim ton cung cp + Bng chng do bn ngoi cung cp (c th c lin quan hoc khng lin quan): i th cnh tranh, ngn hng, bn hng, i tc ca n v c kim ton, nhng ngi khc + Bng chng thu thp t cc ngun thng tin i chng + Bng chng do kim ton vin t tnh ton - Phn loi theo hnh thc biu hin: + Bng chng vt cht + Bng chng ti liu + Bng chng li ni

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2. Yu cu ca bng chng kim ton.

a. Tnh thch hp. (Competence) - L khi nim ch cht lng hay tin cy ca bng chng kim ton. - Cc nhn t nh hng ti tnh thch hp ca bng chng kim ton: + Ngun gc ca bng chng kim ton + Dng ca bng chng kim ton + H thng kim sot ni b
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b. Tnh y (Sufficiency): - L khi nim ch s lng ca cc bng chng m kim ton vin phi thu thp da vo a ra kin ca mnh. Bao nhiu l ??? ---> c tnh thuyt phc hn l c tnh kt lun chnh xc. - Mt s nhn t nh hng n s xt on ca kim ton vin v tnh y : + Tnh thch hp ca bng chng kim ton + Trng yu ca thng tin c kim ton + Mc ri ro ca thng tin c kim ton

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3. Cc k thut thu thp bng chng kim ton

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

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

Kim tra vt cht Kim tra ti liu

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* Kim tra vt cht (physical check): - KTV trc tip tham gia kim k hoc chng kin kim k ti sn thc t v hng ho, vt t tn kho, my mc thit b, tin mt tn qu. Sau i chiu vi s sch k ton nh gi. + u im: - Cung cp bng chng vt cht => c tin cy cao, + Nhc im: Ch cho bit v s hin hu ca cc ti sn m khng cho bit v Quyn s hu v Gi tr ca chng. => V vy kim k vt cht phi i km vi cc bng chng khc xc nh quyn s hu v gi tr ca cc ti sn.
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* Kim tra ti liu (Documentary Inspection): - L xem xt, i chiu cc ti liu, vn bn, s sch, bao gm: + Chng t vi s k ton + S k ton vi bo co k ton + Cc bo co k ton vi nhau + i chiu k ny vi k trc - C 2 hng kim tra: S xung chng t: m bo tnh hin hu Chng t ln s: m bo tnh y

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b. Quan st.

- L vic KTV xem xt, chng kin tn mt cc qu trnh x l nghip v do cc cn b n v thc hin -> xem qui nh v qui trnh nghip v c c tun th. Th nghim kim sot - u im: cc bng chng thu thp c l cc bng chng trc tip, khch quan, ng tin cy - Nhc im: Bng chng mang tnh thi im, nht thi, khng khng nh c s vic lun xy ra nh vy.
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c. Xc nhn
- L vic thu thp cc xc nhn ca bn th 3 v cc thng tin lin quan n i tng c kim ton VD: Xc nhn v s d tin gi, v s d TK cho vay... - Phn loi th xc nhn: + Khng nh: Trong mi trng hp, thng tin xc nhn d ng hay sai u yu cu Bn th 3 gi th phn hi; + Ph nh: Bn th 3 ch gi th tr li nu thng tin l thng tin tri ngc; + Dng ng: in trc s liu trn th + Dng m: Khng in trc s liu - Bng chng thu thp s rt c gi tr nu m bo c cc yu cu: + Xc nhn bng vn bn + Tnh c lp, khch quan v trnh ca ngi tr li xc nhn -> KTV cn phng: cc thng tin xc nhn b DN o din
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d. Phng vn. - L vic thu thp thng tin qua vic trao i, tr chuyn vi nhng ngi trong hoc ngoi n v c kim ton. - KTV phi chun b trc danh mc cu hi: hi g? hi ntn -> to c nim tin v khi c s sn sng hp tc ca ngi c phng vn - Phi phng vn nhiu ngi, khng tin vo thng tin t 1 ngi - Phng vn nhng ngi c trch nhim cao, phm cht tt.

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

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

- Mt s cn c xt on bng chng: + Nhng bng chng ghi thnh vn bn c tin cy cao hn bng chng bng li ni + Bng chng nguyn bn c gi tr hn bng chng sao chp + Bng chng thu thp t cc ngun bn ngoi c tin cy cao hn bng chng c cung cp bi n v c kim ton. + Nhng bng chng do KTV t tnh ton, thu thp c c tin cy cao hn nhng bng chng do ngi khc cung cp. + Bng chng thu thp t nhiu ngun khc nhau nhiu dng khc nhau cng chng minh cho 1 vn c tin cy cao hn so vi cc bng chng n l. * Ch : Nu cc bng chng khc nhau t cc ngun khc nhau cho kt qu tri ngc nhau th KTV phi ht sc thn trng, phi gii thch c cc s khc bit
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5. Mt s bng chng kim ton c bit

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

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