KT CU: A- PHN M U: Khi qut chung v GAAS B- PHN NI DUNG: Ni dung ca GAAS I- Cc chun mc chung (nhng chun mc v kim

ton vin) 1.1- c o to nghip v v c trnh tng xng 1.2- c lp 1.3- Thn trng thch ng II- Cc chun mc chuyn mn Loi 1: Nhm chun mc thc hnh 2.1- Lp k hoch v gim st cng vic kim ton 2.2- nh gi h thng kim sot ni b 2.3- Thu thp bng chng kim ton c hiu lc v y Loi 2: Nhm chun mc bo co 2.4- Tun th ng nguyn tc k ton c chp nhn ph bin 2.5- Tnh nht qun 2.6- Khai bo y 2.7- Trnh by kin C- KT LUN:

A- PHN M U: Kim ton khng ch l mt ngnh m cn l mt ngh, v th n cng c nhng quy tc, chun mc ring lm c s nh gi cht lng cng vic. Chun mc kim ton l nhng quy phm php l, l thc o chung nht v cht lng cng vic kim ton v c s iu tit hnh vi ca kim ton vin v cc bn hu quan theo hng o v mc tiu xc nh. Chun mc kim ton ca cc nc hnh thnh t u th k 20 di mt hnh thc s khai l nhng n phm hng dn v cc th tc kim ton do t chc ngh nghip ban hnh. Sau cuc i khng hong v s lng to ln ca la b mt trong cc th trng chng khon nm 1929, cc chnh ph lp y ban Chng khon v Giao dch(SEC) v Quc hi thng qua o Lut Chng khon nm 1933 v cc giao dch chng khon nm 1934. Cc SEC c trao thm quyn theo lut nh thit lp cc tiu chun k ton, gim st hot ng ca kim ton vin dn u l vin K ton M(nay l Vin K ton Cng chng M). Nm 1939, Vin to ra chun mc kim ton u tin cho ngnh cng nghip; v hai nm sau , Vin pht hnh mt hng dn cho cc kim ton vin c lp lm theo. Nm 1948, Hip hi K ton vin cng chng Hoa K ban hnh cc chun mc kim ton c chp nhn ph bin GAAS. Sau , chun mc kim ton ca cc quc gia khc ln lt ra i nh: Uc (1951), c (1964), Anh (1980) GAAS bao gm 10 chun mc chung c phn thnh 2 phn l: cc chun mc chung v cc chun mc chuyn mn.

GAAS

Chun mc chung

Chun mc chuyn mn

Thc hnh

Bo co

- c o to nghip v tng xng v thnh tho - c lp - Thn trng thch ng

- Lp k hoch v gim st - Hiu bit HTKSNB - Thu thp y bng chng c hiu lc

- Tun th GAAP - Ch ra trng hp khng nht qun - nh gi tnh y ca Bn khai TC - kin KTV

B- PHN NI DUNG: I. Cc chun mc chung (nhng chun mc v kim ton vin) - y l nhm chun mc yu cu i vi kim ton vin. - Nhm ny bao gm cc chun mc o to nghip v v s thnh tho chuyn mn, tnh c lp cng nh s thn trng ngh nghip thch ng. 1.1. o to nghip v v thnh tho v chuyn mn - KTV phi c o to y v hp l v lnh vc kim ton, am hiu su sc v k ton v kim ton. - Ngoi o to chnh quy cn cn c kinh nghim thc t. - Thng xuyn cp nhp thay i v ch , chnh sch, chun mc ca k ton v kim ton.

V d: v cc tiu chun ca KTV c lp : - C bng c nhn chuyn ngnh Kinh t - Ti chnh - Ngn hng hoc chuyn ngnh K ton - Kim ton v thi gian cng tc thc t v ti chnh, k ton t 5 nm tr ln hoc thi gian thc t lm tr l kim ton doanh nghip kim ton t 4 nm tr ln; - C chng ch kim ton do B Ti chnh cp - Kh nng s dng mt trong nm ngoi ng thng dng : Anh, Php, Trung, c v s dng thnh tho my vi tnh. - C phm cht o c ngh nghip, tr ngi b tc chng ch hnh ngh hay b hn ch v hnh vi dn s. 1.2. c lp - c lp c v bn cht v hnh thc -V bn cht: KTV c lp vi i tng c kim ton v c tnh cm v kinh t + V mt tnh cm : KTV khng c quan h v mt tnh cm i vi lnh o n v c kim ton nh anh, ch em, b , m, v chng. + V mt kinh t : KTV khng c quan h v mt kinh t i vi n v c kim ton nh : khng c cc hp ng kinh t, khng c c phn , c phiu n v c kim tonKTV khng c bt k li ch pht sinh no t n v c kim ton. - V hnh thc: mt KTV c quan h v mt tnh cm hoc kinh t vi n v c kim ton th cho d bn cht thc ca KTV l c lp th cng chng vn cho rng khng m bo tnh c lp. V d : Trong scandal kim ton gia Andersen v Enron th cng ty kim ton Andersen vi phm chun mc v c lp. Mi quan h gia Andersen vi khch hng khng ch l t vn v kim ton m cn l ngun cung cp lnh o ti chnh. K ton trng Richard Causay ca Enron nguyn l ngi ca

Andersen. Gim c Ti chnh ca Enron trc Andrew Fastow l Jeffrey McMahon nguyn cng t Andersen chuyn sang 1.3. Thn trng ngh nghip thch ng: - i hi KTV lun phi a nghi ngh nghip cn thit - t cu hi cho cc du hiu nghi ng, thu thp v phn tch bng chng nh gi. - iu ny cho php KTV m bo cc bng khai ti chnh khng cn tn ti cc sai phm trng yu. V d : khi kim ton hng tn kho, trong bo co ti chnh l 100tr.. KTV cn thu thp bng chng tr li cho cc cu hi nh: + Hng tn kho c thc s tn ti khng ? + Hng tn kho c thuc s hu ca n v khng ? + Hng tn kho c c tnh ton, nh gi v ghi chp cng dn v bo co theo ng nguyn tc v chun mc k ton hay khng ? II- Cc chun mc chuyn mn: Loi 1: Nhm chun mc thc hnh - Nhm chun mc ny a ra cc hng dn v cc quy nh v nguyn tc cn tun th cho cc bc kim ton t khu lp k hoch, nghin cu nh gi v h thng kim sot ca i tng sao cho tit kim thi gian, chi ph cho mt cuc kim ton trong khi kt qu kim ton hn ch c cc ri ro v sai st c th c. - a ra cc hng dn v nh gi cc trng yu v ri ro, cc k thut thu thp bng chng lm c s dn liu trn c s kim ton vin a ra cc nhn xt, nh gi, trnh suy lun mang tnh ch quan. - Gm 3 chun mc: + Lp k hoch v gim st cng vic kim ton + nh gi h thng kim sot ni b

+ Thu thp bng chng kim ton c hiu lc v y 2.1. Lp k hoch v gim st cng vic kim ton: * Lp k hoch: l cng vic c th ha xc nh r khi lng cng vic cn hon thnh, s lng kim ton vin cn thit,cc th php kim ton cn thc hin v hon cnh p dng tng th php. - C s lp k hoch: da trn s hiu bit v khch hng nh: + Lnh vc hkd + C cu t chc + Ban gim c + Nhn s + Mi trng kim sot + ICS...(internal control system: h thng kim sot ni b) - Mc ch: L c th thc hin cuc kim ton c hiu qu v theo ng thi gian d kin. ng thi gip cho vic phn cng cng vic 1 cch hp l cho cc kim ton vin trong on v m bo s phi hp cng tc gia cc kim ton vin vi nhau v vi cc chuyn gia khc - Thi im: Lp k hoch kim ton c bt u ngay t khi nhn c giy mi v vit th xc nhn kim ton . * Gim st cng vic kim ton: i vi nhng ngi gip vic th phi c s gim st hp l, phi thng xuyn kim tra cng vic giao cho h v r sot li cc cng vic h lm. - Mc ch: + Xc nh xem KTV v tr l KT c y k nng v nng lc chuyn mn cn thit thc hin cng vic c giao hay khng. + Cc tr l c th hiu c cc hng dn ca kim ton hay khng. + Cng vic kim ton c c thc hin theo ng k hoch tng th v chng trnh kim ton hay khng

V d: khi lp k hoch kim ton s bao gm cc ni dung sau: Ni dung + Mc tiu kim ton + Khi lng, phm vi cng vic + Phng php kim ton ch yu s p dng + Trnh t cc bc kim ton Nhn s + S lng kim ton vin cn thit tham gia cuc kim ton + Yu cu v chuyn mn, trnh , nng lc, kinh nghim ngh nghip + Yu cu v mc c lp ca KTV + B tr KTV theo cc i tng kim ton c th + Mi thm chuyn gia Thi gian + S ngy cng cn thit + Thi gian bt u, thi gian kt thc + Thi gian phi hp cc b phn, cc KTV ring l, cc bc cng vic => D kin chi ph kim ton 2.2. nh gi h thng kim sot ni b: - L kin ch quan bc u ca KTV a ra nh gi v ri ro ban u ca n v c kim ton sau khi xung kim tra n v . - C s KTV nh gi h thng ni b ca n v c kim ton: + Kinh nghim v hiu bit ca KTV trc y v lnh vc hot ng v v n v; + Ni dung v kt qu trao i vi Ban Gim c, vi cc phng, ban, nhn vin v i chiu vi cc ti liu lin quan; + Vic kim tra, xem xt cc ti liu, cc thng tin do h thng k ton v h thng kim sot ni b cung cp;

+ Vic quan st cc hot ng v nghip v ca n v nh: t chc h thng thng tin, qun l nhn s, h thng kim sot ni b, qu trnh x l cc nghip v kinh t, giao dch gia cc b phn trong n v. - Mc ch: + gip kim ton vin xy dng c mt chng trnh kim ton hp l + xc nh r ni dung, thi gian v quy m ca th tc kim ton -> nhm tp hp c y cc bng chng kim ton c hiu lc V d: Trc khi tin hnh kim ton, nhm gim thiu nhng ri ro v nhm nh gi bng chng thu thp c c ngun gc ti cng ty c ng tin cy hay khng, thng nh gi h thng kim sot ni b bng cch kim ton vin thng a ra mt bng cu hi cho tng khon mc v yu cu kim ton vin ni b tr li. V d v h thng cu hi nh gi h thng kim sot ni b v hng tn kho ca n v: Cc bc cng vic C 1- Doanh nghip c theo di chi tit tng loi vt t, hng ho b gim gi khng? 2.S liu trn chi tit c khp vi s tng hp d phng gim gi hng tn kho khng? 3. Phng php tnh gi xut hng tn kho c nht qun khng? C tun th theo cc quy nh hin hnh khng, c y cc th tc ph duyt khng. 4.Hng ho tn kho c ho n, chng t Hp php theo quy nh ca B Khng Ghi ch

Ti chnh hoc cc bng chng khc chng minh gi vn vt t hng ho tn kho khng? 5. Vt t hng ho tn kho c gi tr b gim gi so vi gi gc? 6. Vic trch lp d phng c chnh xc hay khng?

Kt lun: H thng kim sot ni b ca cc khon hng tn kho Kh Trung bnh Yu

2.3. Thu thp y cc bng chng c hiu lc: - y v c hiu lc l nhng yu cu v s lng v cht lng ca bng chng kim ton cn thu thp - C s thu thp: + KTV cn phi s dng nhng xt on ngh nghip quyt nh s lng bng chng kim ton v nhng loi bng chng phi thu thp + Ph thuc vo bn cht ca khon mc,mc trng yu ca sai phm v mc ri ro + Da vo chng loi v cht lng ca bng chng sn c( ngun) - Mc ch: Bng chng chnh l cn c kim ton vin a ra cc kt lun kim ton ca mnh. V d: khi kim ton v khon mc tr lng nhn vin ca cng ty B, xem xt vic tr lng c ng s tht, c hp l hay khng th KTV s thu thp cc bng chng lin quan n khon mc bao gm:

- Hp ng lao ng ca cng ty B vi nhn vin ca cng ty( c y ch k ca 2 bn) - Bng chm cng (c ch k ca ngi theo di, c y ngy thng r rng) - Bng lng: + nu tr bng tin mt th bao gm c ch k ca nhn vin + nu tr bng th ATM th gm c m s th - Cc th tc lin quan khc nh bng np BH ca cc nhn vin: BHXH,BHYT,cng on ->S kt hp cc th tc kim ton ny s cung cp cho kim ton vin y bng chng kim ton thch hp. Loi 2: Nhm chun mc bo co Cc chun mc bo co cung cp cho kim ton vin nhng ch dn lp bo co kim ton. Nhng chun mc ny nhn mnh v vic bo co kim ton phi a ra c nhng vn c lin quan ti vic tun th cc nguyn tc k ton, tnh nht qun, s trnh by khai bo v vic a ra kin trn bo co kim ton. 2.4.Tun th GAAP - Chun mc ny yu cu kim ton vin phi a ra kin v mc tun th GAAP ca cc bng khai ti chnh c kim ton. - GAAP c coi nh mt khun mu k ton tiu chun nhm nh hng cho hot ng k ton ti chnh, c p dng nhiu ti cc quc gia nh M, Canada, Anh. GAAP bao gm cc tiu chun, cc quy c v quy tc k ton s dng trong ghi chp v tm tt cc giao dch hoc chun b cc bo co ti chnh. Nhng ngi cn s dng thng tin c quyn c m bo rng tt c cc d liu khng b bp mo hoc khng khp nhau. V th cng tc k ton ti chnh phi da trn cc tiu chun nht nh hng dn, chnh GAAP. - Ni dung ca tiu chun GAAP bao gm cc nguyn tc: + Nguyn tc nh k + Nguyn tc hot ng lin tc

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+ Nguyn tc trung thc + Nguyn tc khng b tr + Nguyn tc hp thc + Nguyn tc thn trng + Nguyn tc nht qun + V d: Nguyn tc nh k: Vic ghi chp cc s liu k ton phi c phn b trong mt khong thi gian nh sn, c th phn thnh cc giai on tu theo thi gian pht sinh s liu. Nu mt khch hng thanh ton tin trc (vd tin thu my trong 10 nm) th doanh thu phi c phn chia v ghi nhn theo tng k, khng ghi nhn ton b doanh thu vo ngay ngy pht sinh giao dch. 2.5.Tnh nht qun - GAAP i hi n v c kim ton phi s dng mt cch thng nht cc phng php v th tc k ton t nm ny qua nm khc.V vy kim ton vin phi ch r nhng trng hp khng nht qun gia cc k.i vi nhng trng hp thay i nhng khng c ch ra th kim ton vin phi bo m chng khng nh hng ti nhng thng tin trn bng khai ti chnh.Tuy nhin nu n v c kim ton c thay i mt phng php hay th tc no th kim ton vin nn a ra ch trn bo co nhm hng s ch ca ngi s dng vo s thay i thc t . V d: nm trc n v s dng phng php khu tr khi tnh thu gi tr gia tng.M nm nay n v chuyn sang dng phng php khu tr th kim ton vin nn a ra ch trn bo co ngi c bo co c th thy c s thay i . 2.6- Khai bo y :

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- Chun mc ny i hi kim ton vin phi s dng nhng nhn nh ngh nghip ca mnh nh gi mc y ca cc bng khai ti chnh v cc khai bo km theo. --- y y c hiu l phi bao gm nhng thuyt minh ti chnh, cc thut ng s dng trn bng khai ti chnh, cc mu, trnh t sp xp v ni dung ca bng khai ti chnh v c s phn loi cc khon mc trn bn khai ti chnh. 2.7- Trnh by kin: - y l chun mc phc tp nht trong s 10 chun mc. Theo chun mc ny th kim ton vin phi a ra kin v ton b bng khai ti chnh hoc t chi a ra kin (c l do) - Kim ton c 4 la chn a ra kin trong bo co ca mnh: a- kin chp nhn ton phn: c a ra trong trng hp bo co ti chnh c kim ton khng cn tn ti nhng sai st, gian ln trng yu trn c s i chiu vi cc chun mc V d: Theo kin ca chng ti, BCTC phn nh trung thc v hp l trn kha cnh trng yu, tnh hnh ti chnh ca cng ty c phn Viglacera Tin Sn ti ngy 31/12/2009, cng nh kt qu kinh doanh v cc lung lu chuyn tin t cho nm ti chnh kt thc ngy 31/12/2009, ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan. b- kin loi tr: c a ra khi c nhng im cha c xc minh r rng hoc c nhng kin, hin tng cha c gii quyt xong khi m cuc kim ton kt thc.

V d: BCKT ca CTCP Kinh cho nm ti chnh 2009, cng ty kim ton a ra kin nh sau: Vn nh hng n kin kim ton

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Chng ti xin lu n Thuyt minh s 11 Ti sn c nh v hnh. Tng ti sn ca Tp on vo ngy 31 thng 12 nm 2009 bao gm mt ti sn c nh v hnh tr gi 50.000.000 ngn VN th hin gi tr ca thng hiu Kinh m Cng ty Trch nhim Hu hn Xy dng v Ch bin Thc phm Kinh gp vn vo Cng ty. ng thi, Tp on cng ghi nhn mt khon tng ng vi gi tr ti sn v hnh ni trn vo vn ch s hu. Tuy nhin, theo Chun mc K ton Vit Nam s 4 Ti sn c nh v hnh, v Cng vn s 12414/BTCCKT do B Ti chnh ban hnh vo ngy 3 thng 10 nm 2005, thng hiu c to ra t ni b doanh nghip th khng c ghi nhn l ti sn c nh v hnh v (1) loi thng hiu ny khng phi l ngun lc c th xc nh c, (2) loi thng hiu ny khng c nh gi mt cch ng tin cy v (3) doanh nghip khng th kim sot c loi thng hiu ny. Cng theo cng vn trn, hin nay c ch ti chnh ca Nh nc cha quy nh v gi tr quyn s dng thng hiu. Quyt nh s 206/2003/Q-BTC ngy 12 thng 12 nm 2003 ca B Ti chnh ban hnh ch qun l, s dng v trch khu hao ti sn c nh cng cha quy nh thng hiu l ti sn c nh v hnh nn cng cha c c s hch ton. V nhng l do trn, trong khi Nh nc cha hng dn c ch ti chnh, cc cng ty khng c php s dng thng hiu gp vn. Tp on ang khu tr thng hiu Kinh trong 20 nm v s khu tr c tnh vo chi ph trong bo co kt qu hot ng kinh doanh hp nht cho nm ti chnh kt thc ngy 31 thng 12 nm 2009 l 2.500.000 ngn VN lm gim khon li nhun thun sau thu trong nm vi s Tin tng ng. Khon khu tr ly k ti ngy 31 thng 12 nm 2009 l 17,916,667 ngn VN lm gim khon li nhun cha phn phi vi s tin tng ng.Tng t, vic ghi nhn ti sn thng hiu Kinh cng lm tng gi tr tng ti sn v vn ch s hu vi s tin ln lt l 32.083.333 ngn VN v 50.000.000 ngn VN ti ngy 31 thng 12 nm 2009.

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 kin kim ton Theo kin ca chng ti, ngoi tr nh hng ca vn nu cc on trn, th cc bo co ti chnh hp nht phn nh trung thc v hp l tnh hnh ti chnh hp nht ca Tp on vo ngy 31 thng 12 nm 2009, v kt qu hot ng kinh doanh hp nht v tnh hnh lu chuyn tin t hp nht cho nm ti chnh kt thc cng ngy ph hp vi cc Chun mc K ton v H thng K ton Vit Nam v tun th cc quy nh c lin quan. c- kin bc b: c a ra trong trng hp khng chp nhn cc s liu trn BCTC c kim ton l trung thc v hp l V d: khi DN c mt khon vay ln trong BCTC, nhng v mt s l do m DN nht nh khng ghi nhn trong s sch k ton v khng c chng t k ton xc minh khon n ny. Lc KTV s a ra kin bc b nh sau: theo kin ca chng ti, v nh hng trng yu ca cc vn nu trn, BCTC phn nh khng trung thc v hp l cc vn trng yu. d- kin t chi: c a ra khi kim ton vin khng th thc hin c hp ng hay k hoch kim ton bi cc iu kin khch quan mang li V d: khi DN khng kim sot cht ch v bn hng, dn ti hn ch t n v m DN kim ton khng th kim tra c doanh thu, cng khng nhn c cc xc nhn cng n phi thu t khch hng v cng khng th s dng cc bin php thay th khc kim tra, xc nh tnh trng yu ca vn th khi kim ton vin s a ra kin t chi. Trong mi trng hp kim ton vin lun phi nu r c im ca cng vic kim ton (nu c th), v mc trch nhim ca kim ton vin. Phn ny s c nu trong bo co kim ton vin trong 1 bn bo co kim ton. C- KT LUN: GAAS ra i v c nhiu nc trn th gii p dng.N c vai tr quan trng cho ngnh kim tonTheo cc chuyn gia nh gi, th GAAS- chun

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mc kim ton c chp nhn ph bin l nhng chun mc c hiu lc m kim ton vin phi tun th v l cch thc bo m cht lng cng vic kim ton, l nhng hng dn chung cho chu trnh kim ton ti chnh.

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