B TI CHNH

TI LIU HUNG DN HC, N TP, THI KIM TON VIN V K TON VIN HNH NGH
(Dng cho k thi nm 2010)

H Ni, thng 6 - 2010

LI NI U thun tin cho vic ging dy, hc tp v n thi kim ton vin v k ton vin hnh ngh, thc hin Quyt nh s 94/2007/Q-BTC ngy 16/11/2007 ca B trung B Ti chnh ban hnh Quy ch thi v cp Chng ch Kim ton vin v Chng ch hnh ngh k ton, nm 2009 B Ti chnh t chc bin son "Ti liu hc, n tp, thi kim ton vin v k ton vin hnh ngh", gm 3 quyn: - Quyn I: - Quyn II: - Quyn III: Gm 05 chuyn p dng cho ngi d thi kim ton vin v k ton vin hnh ngh t nm 2009. Gm 03 chuyn p dng cho ngi d thi kim ton vin. C 01 chuyn p dng cho ngi thi st hch i vi ngi c chng ch chuyn gia k ton hoc chng ch kim ton vin nc ngoi.

Ti liu c bin son cng phu, vi Ban bin tp l cc gio s, tin s, ging vin, chuyn gia ca B Ti chnh, cc trng i hc ln thc hin. Ti liu c Hi ng thm nh (c thnh lp theo Quyt nh s 933/Q-BTC ngy 06/5/2009 ca B trng B Ti chnh) thm nh v c B trng B Ti chnh ph duyt chp thun lu hnh s dng cho k thi nm 2009. V l , B Ti chnh c ch trng tip tc s dng Ti liu hc, n tp, thi kim ton vin v k ton vin hnh ngh nm 2009 cho k thi nm 2010 vi nhng hng dn sa i, b sung c th v ni dung v danh mc ti liu tham kho cho tng chuyn . Cc hc vin c th khai thc ti liu ny t website ca B Ti chnh ti a ch: www.mof.gov.vn. B Ti chnh y quyn cho Hi Kim ton vin hnh ngh Vit Nam (VACPA) v Hi K ton v Kim ton Vit Nam (VAA) in v pht hnh ti liu ny cho cc hc vin c nhu cu. Do s hn ch v thi gian nn ti liu khng trnh khi cc sai st. Vi tm lng chn thnh v s cu th, chng ti nh gi cao v tip thu mi kin ng gp ca hc vin v bn c. Cu hi hoc kin ng gp c th gi theo a ch website ca B Ti chnh nh trn hoc website ca Hi: www.vacpa.org.vn hoc www.vaa.vn. Xin trn trng cm n./. TM. BAN BIN TP

ng Thi Hng (V trng V Ch k ton v kim ton)

NI DUNG SA I, B SUNG CC CHUYN THI KIM TON VIN V K TON VIN HNH NGH NM 2010
MC LC STT Chuyn 1 Php lut v kinh t, Lut u t v Lut Doanh nghip 2 3 4 5 6 Ti chnh v qun l ti chnh nng cao Thu v qun l thu nng cao K ton ti chnh, k ton qun tr nng cao Phn tch hot ng ti chnh nng cao St hch ngi c chng ch nc ngoi (Cc chuyn ngoi 06 chuyn nu trn khng c ni dung sa i, b sung) Trang 1 5 9 12 29 37

HI NG BIN SON STT 1 2 3 4 5 6 7 H tn Nguyn Trng Ngha V Vn Ninh Nguyn Vn Phng H Th Tng Vy L Th Tuyt Nhung Nguyn Trng C ng Thi Hng Chc v V trng V Php ch Ph trng B mn Ti chnh doanh nghip Hc vin Ti chnh Ph V trng V Chnh sch thu Trng phng V Ch K ton v kim ton Trng phng V Ch K ton v kim ton Ph Gim c Hc vin Ti chnh V trung V Ch K ton v kim ton