Trnh by c s dn liu ca cc khon n phi thu khch hng.

1. nh ngha :
C s dn liu: L cn c ca cc 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 qui nh phi c th hin r rng hoc c c s i vi tng ch tiu trong BCTC. Khi thu thp bng chng kim ton t cc th nghim c bn, KTV phi xem xt s y v tnh thch hp ca cc bng chng t cc th nghim c bn kt hp vi cc bng chng thu c t th nghim kim sot nhm khng nh c s dn liu ca BCTC.

2. C s dn liu ca BCTC phi c cc tiu chun sau: a) Hin hu: Mt ti sn hay mt khon n phn nh trn BCTC thc t phi tn ti (c
thc) vo thi im lp bo co;

b) Quyn v ngha v: Mt ti sn hay mt khon n phn nh trn BCTC n v phi c c) d) e) f) g)

quyn s hu hoc c trch nhim hon tr ti thi im lp bo co; Pht sinh: Mt nghip v hay mt s kin ghi chp th phi xy ra v c lin quan n n v trong thi k xem xt; y : Ton b ti sn, cc khon n, nghip v hay giao dch xy ra c lin quan n BCTC phi c ghi chp ht cc s kin lin quan; nh gi: 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); 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).

3. C s dn liu ca cc khon n phi thu khch hng:

Cc khon n phi thu khch hng Hin hu Quyn v ngha v Pht sinh y nh gi Chnh xc Trnh by v cng b