DUNG TRONG

cAc TRUONG

TLIt4N-G

so GlAD DlJC vA DAD T~D HA NQI

THS. TRAN LONG
(chu bien)

'" '" GIAOTRINH

KIEM ToAN
(Dung trong cac truang THeN)

NHA XUAT BAN HA NLH - 2005

cu« bien:
ThS. TRAN LONG

T~p (hi tac gid:

ThS. NGUYEN THl THU THUY CN. LE THl BINH eN. LOONG NHU ANH

Mil so: _37_3_-3_7_3_.706/407/05 HN -05

Liri gioi thieu

nghiep win minh, hien dai. Trang su nghiep each m~ng to Ian do, cong tdc dao tao Chinh tri cua Ban Chap hunh Trung uang Dang Cong san Vi¢t Nam tai
(aO

uoc ta dang buoc vao thai k~/ cong nghiep hoa, hien

dai hoa nham dua Vi¢t Nam tro thanh nuac cong

nhdn fife IUDn gh? vai tro quan trong, Bdo

Dai h(Ji Ddng toan quoc Jan thv IX dii chi' rii. "Phat trien
giao due va dao tao la mot trong nhirng dong luc quan trong thuc dAy su nghiep cong nghle]: hoa, hien dai hoa, la dieu kien phat trien nguon lire can nguoi - yell to co ban elJ phat trien xa hoi, lang twang kinh te nhanh va ben virng". Quan triet chu truang, Nghi quylt cuo Dang va Nhi: HUGe
va nhdn thuc dung dan ve' tam qua n trong Clio

de

chuon g trinh,
1(,10,

giao trinh doi viti vier nang cao chat luang dao

thea de'

nghi ella Sri Gido due va Duo fifo Ha N ai, nga» 231912003.

Uy ban nhan dan thanh pha' Ha NQi dd ru Quyet dinh 5(j' 56201QD-VB cho phep

Sa Giao

due

va Dao

tao thuc hi{'n de'

an bien soan chuang trinh, gido trinh trong rur {ruling Trung
hoc chuyen nghiep (THCN) Ha NQi. Quyet dinh nay rhe"hifn sir ([uan tam sau sac eua Thanh uy, VBND thanli phv' trong viec nang eao chdt luang dao tao va phat triln nguon nluin
luc Thu

do.

Tren co sO' chuang trinh khung eua B(I Ciao due va Dao
tao ban hanh 'va nhiing kinh nghiem rut ra tic thuc Ie'ddo tao,

SO'Ciao dJ!.C va Dao tao dd chi' dao cae truang THe N ,0' chuc
bien soan chuang trinh, giao trinn mot each khoa hoc, h¢

thong va cap nh/it nhitng

kie,l

thuc thuc tiln phil hap v6i d6'i

tuang hoc sinh THeN Ha u«. B¢ gido trinh nay la tai lieu gidng day va hoc tap trong cdc truang THeN d Ha Noi, dong thai la tal lieu tham khdo hiiu ich cho cdc truang co dao tao cac nganh. ky thuat - nghiep v~ va dong ddo ban doc quan tam den van de' huang nghiep, day nghe'. Vi¢c td chuc bien soan bo chuang trinh, gido trinh nay la mot trong nhieu hoat dong thief thuc cua nganli giao due va dao tao Thu do de" ky niem "50 ndm gidi ph6ng Thu do '', "50 nam thanh Ifj,p ngimh " va huang tai ky niem "1000 niim Thiing Long - Ha Noi", Sa Giao due va Dew tao Ha Noi chan thanh cdm an Thanh uy, UBND, cac sri, ban, nganl: cua Thanb pho, VI! Gido due chuyen nghiep B(i Giao due va Dao tao, cae nha khoa hoc, cae chuyen gia ddu nganh, cac gidng vien, cac nha qudn ly, cac nha doanh nghiep dd tao dieu kien giup do, dong gop y kien, tham gia Hoi dong phdn bien, Hoi dong thdm dinh. va Hoi dong nghiem thu cae chuang trinh, gido trinh, Day fa ian ddu lien Gido due va Duo 19o Ha Nr)i to' chuc bien soan chuang trinh, gido trinh. Du dd het sue co' gang nhung chdc chan khong trdnh khoi thieu sot, bdt cap. Chung toi mong nhtin duac nhiing y kien dong gop cua ban doc de'tung buac hoan thien b(i gido trinh trong cac ldn tai bdn sau.

sa

GIAM DOC SO GIAo nuc VA DAO TAO

Loi noi dSu

ln kinh te'Vi¢t Nam dang dan phd: trit'n theo xu huang hQi nhr,'lpviii nen kink te' khu vue va tht giai. Hoat dong kinh doanh clia cac doanh nghiep nga» cang da dang, phong phu va soi dong, doi hoi luat phap va cac bien phdp kinh te' CLta Nha nude phdi do'i men' de'dap ling yeu cdu etia ne'n kinh tt dang pha: tfie'n. Trong cdc bien phap do, vi¢c kiim tra cong uk ke' toan Clla cac doanh nghi¢p ngay cang tni nen can thief va quan trong. Kilm toan fa mon khoa hoc thuoc kho'j kien thuc chuyen nganh. Hach todn Kl todn trong chuang irinh dao tao h¢ Trung hoc chuyen nghiep. Mon hoc khong nhiing cung cap cho hoc sinh nhiing kiln thuc co bdn mang tinh If luan, ma con giltp hoc sinh nam duac phuang phdp va thii t~IC... cua kiem todn cu the. Giao trinh Kiem roan duoc bien sO(,1l1nhdm dap ling yeu call dao tao, phu h9]J viti muc tieu, chuang trinb gidng dCJYdo B9 Gido due va Dao tao quy dinh. Giao trtnn duac ktt cdu Thanh 3 chuang dd tht hien day du nhiing kien thuc co bdn vi kiim toan. Giao trinh nay duac bien soan ddp ung nhu cau gidng day, hoc t(ip CLlagido vien va hoc sinh trong cac truang Trung hoc chuyen nghiip. Giao trinh la cong trtnii khoa hoc Clia cac tac gid fa giao vien Bri mon Ki loan truang Trung hoc Kink te'Ha N(Ji bien soan, gom: - Thac si Trdn Long, Truong hI) mon Ketoan - ChIt bien. - Thac sf Nguyen Thi Thu ThllY, Or nhdn Le Thi Binh, Gido vien BI) mon Ke' todn bien soan chuang 1 va chuang 3. - Cu nhdn Luang Nhu Anh, Giao vien B9 man Ke'toan bien soan chuang 2. Dong thai co S~( tham gia Clla tap till gido vien BI) mon Ketoan truang Trung hoc Kinh te'Ha N¢i. Day la gido trinh duac bien soan Ian dati nen khong tranh khoi nhiing sai sot. Chun·g toi ra't mong nhdn duoc y kiln dong gop clla dl)c gid de' gido trinh hoan thi¢n han.

cAe TAc GIA 5

Clurong I MOT
Ml!-C lieu:

s6 VAN D~ CHUNG

Vt: Kl~M ToAN

Cung cdp cho hoc sinh nhiing kifll thuc co ban v~i kifi'm loan, cae kliai niem su dung trong kie'm todn; muc dich cua hoat dong kiem toan; cdc quy

dinli vi' t6' chuc kiem {Dan va kie'rn toan vien Vi¢t Nam. Nhiing kien thta: thu duac giup I19C sinh c6 the' phdn tich khdi niem kiem loan, so sdnh va nhan bitt duoc cae loai kiem toano Hoc sinh phdi hilu va pluin ttch duac cdc yeu to' C(1 ban cua co sa dan lieu va h¢ thong kiem soar noi bt). HQc sinh lulu biet vi' kie'rn loan nQi b(J dllJrn cong tac ke'roall trong dan vi tot han; hii'u bilt ve' kiem roan dQc lap de'ph6! ket hap voi 119khi c6 yell call.

I. KHAI NIeM, PHAN LO~I Kl~M ToAN

1. SI/can thiet khach quan cua heat dqng ki~m toan

Ke' roan la nhu cau tA"t yeu khach quan cua moi hlnh thai kinh te xli. hoi, ra
dOi va phat tri6n song song v6i heat dong kinh te cua can ngiroi. Ke toan diroc xem nhu mot cong cu quan trong ella quan Iy kinh teo Thong qua viec thu nhan va xli ly thong tin, ke toan cung cap cac thong tin can thiet cho nguoi quan 19 trong viec ra quyet dinh quan ly va dieu hanh cac heat dong cua dan vi.

Kh6ng nhtmg the, da tir Iau s6 lieu ke roan a cac dan vi con El can ell de nha mrcc tfnh toan, xac dinh s6 thue rna cac dan vi phai n9P, kiem tra viec sir dung von va kinh phi a cac dan vi thuoc so hii'u nha ruroc ... Viec hoach dinh cac ehfnh sach kinh tt! vi mo cling la nguyen nhan lam cho nha nlloc quan tam den so lieu ke toan ocac dan vi. Trang nen kinh te thi tnrong, ngoai cac nha quan ly dan vi va nha ruroc, so lieu ke toan b cac dan vi con thu hut str chu y ella ben tlnr ba nhir cac ngan hang, t6

chuc tin dung, cac nha dau nr, ngiroi ban .... Thong tin kinh te' tai chfnh cua doanh nghiep Hi eo sa de cac ben thu ba xem xet dira fa cac quyet dinh trong rn6i quan he voi doanh nghiep. Tuy nhien y nghia, vai tro cua cac thong tin ke toan chi c6 th~ thirc hien duqc neu cac thong tin nay c6 chat hrong va dang tin cay, Tren thirc te cac thong tin tren 00.0 cao till chinh thirong co riii TO sai lech IOn. Khi xa hoi cang phuc tap, kha nang thong tin kern tin cay duoc cung cap cho cac nha ra quyet dinh cang tang len. Cac nguyen nhan rui TO thong tin c6 th~ bao g6rn:

S~(each fra cua thong tin: Ngiroi ra quyet dinh kno c6 kha nang hieu bier cu the, tirong tan ve d6i tac rna ho c6 quan he. Thong tin su dung III do nguoi
khac cung cap va kha nang bi chu tang len.

hoac kh6ng chu

xuyen tac, b6p rneo se

Thanh kien va dQng co eua nguai cung cap thong tin: Neu loi Ich cua nguoi cung cap th6ng tin trai ngiroc v6'i loi Ich cua nguoi st'r dung thong tin thi thong tin c6 the duoc bien tu6ng theo lQ'iich cua nguoi cung cap thong tin.

Die kifn qua nhieu: Khi quy mo hoat dong ding IOn thi cang c6 nhieu giao
dich va quy mo thong tin se ngay cang to Ion. Nhieu thong tin sai lech duqc lin giau trong mot kh6i hrong 160 cac thong tin khac,

co the

Tinh phuc tap ezia cae nghi¢p 1.11;1 kinh te: Xa hoi ngay cang phat trien, tinh chat heat dong ngay cang phirc tap thi rui ro tiern tang sai lech cac thong tin lit ngay cang tang.

vi film

gidm nli

1'0

cae thong tin, e6 thl e6 nhieu each:

Ngiroi sir dung thong tin t1,1' minh kiem tra cac thong tin: nhtrng ngiroi su dung thong tin co the tnrc tiep den dan vi de kiem tra va xac nhan d¢ tin cay cua cac thong tin. Tuy nhien, thong tin tai chinh ia cac thong tin c6 quy rna rat IOn va co d¢ tdng hop rat cao, Cach thirc tu kiern tra cac thong tin cua ngubi su dung thong tin r6 rang la khong kinh te, hen nira khong thirc teo Nguoi su dung thong tin chia se rui ro thong tin cling voi ngiroi cung cap thong tin: Van nay c6 the duoc thea thuan bang mot hinh thirc phap Iy nhat dinh nao d6 giua nguci cung cap thong tin va ngiroi sir dung thong tin. Tuy nhien dieu nay c6 th~ dan den mot loai rui ro khac ia nguoi su dung thong tin khong the thu lai cac thiet hai kinh te do nguoi cung cap thong tin sai lech gay ra cho ho, chang han khi doanh nghiep bi pha san. giai th€ ...

de

Sir dung thong tin tren bao cao tai chinh da diroc kiam roan kiern tra va xac ra rai hieu luc vi cong viec kiem toan diroc cac kiem roan vien c6 ky nang va co dia vi doc lap, khach quan, v6 tu tien

nhan mot each d¢c lap, Cach lam nay

to

hanh, DOng thai phuong each nay cling nit kinh te, do t6n kern vi chi can mot kiern toan vien kiem tra, xac nhan cho nhieu nguoi sir dung thong tin, thay cho moi nguoi sir dung nr mlnh kiern tra th6ng tin. Trang thuc ba phuong phap noi tren deu duoc dung Him giam rui ro thong tin. Khi xa hoi ngay cang phat trien, thong tin cung cap ngay cang phirc tap thl su dam bao d¢ tin cay cac thong tin bang kiern toan ngay cang tr6 nen can thiet hen, Do ciing chinh III su can thiet khach quan phai co hoat dong kiern toano

te ca.

su

de

2. Khai ni,m kiGm loan Tren tmrc te co rat nhieu dinh nghia khac nhau ve kiem toan, moi mot nguoi, m6i mot t6 chuc lai co quan diem khac nhau ve kiem toano Hlnh anh ve kiem toan c6 di~n Ia viec kiern tra tai san, phan 100 diroc thuc
hien bang each nguoi nghe ghi chep doc to len cho mot ben doc l~p nghe roi chap nhan Kiem toan doc lap la viec cac kiern toan vien doc l~p kiem tra va trlnh bay ykien cua mlnh ve cac bao cao tai chinh cua mot dan vi. Dinh nghia cua giao su tien S1 Aren (My): Kiem toan la viec kiem roan vien kifm tra cac ghi chep ke tcan boi cac ke loan vito cong cong (doc lap) diroc thira nhan va 0 ben ngoai t6 chuc kiem toano Dinh nghia qu6c

te ve kiem loan:

Tuy cac dinh nghia ve kiem toan co khac nhau nhung co the khai quat chung dinh nghia VI! kiem roan nhu sau: Kiem loan fa qua trinh cdc chuyen gia doc IcJp va co thdm quyin thu thap va danh gia cac bang cluing vi cdc thong till c6 tid dinh luang duac cua mo: don vi cu thl, nhdm muc dicit xac 11/1(;1n va bdo cao ve' muc d¢ pint hap giiia cdc thong tin IIdy viii cdc chudn muc dii duac thief lap, Cdc chuyen gia doc lap va e6 thdm quye'n ia cac kiem toan vien dQc l~p.
kiem toan vien noi bQ hoac kiem toan vien nha mroc cua hang (cong ty) kiern roan doc lap, trong cac doanh nghiep tien hanh kiem toan noi bo, t6 chiic kiern toan nha mrcc, Kiem toan vien CKTV) phai la nhii'ng nguci d¢c l~p ve kinh te va d<)c l~p ve tinh cam v6i dan V! diroc kiern toan, tfnh dQCl~p chi tuong d6i, cac nuoc khac nhau quan h¢ mang tfnh khac nhau.

la

Ngoai ra cac kiem toan vien con phai dam bao day du cac tieu chuan nhu tinh chinh true, khach quan doi hoi kiem toan vien phai thang than trung trnrc,

co chfnh kien ro rang, phai cong bang ton trong SlJ th~t. Tinh bi mat doi hoi kiem toan vien phai gill bi mat cac thong tin co diroc trong qua trlnh kiem toan, khong ti~t I¢ bat ky mot thong tin nao khi chua dtroc phep ella cac nhan, chirc tru khi phai cong khai triroc phap Iuat hoac pharn vi quyen han nghe nghiep cua minh. kiem toan vien phai trau d6i va bao ve uy tin nghe nghiep, khong diroc gay ra nhtrng hanh vi giarn uy tin nghe kiem roan. ki~m roan vien phai diroc dao tao co ky nang, kien thirc nrong xung voi nghe nghiep yeu cau. Va co tham quyen de rang buoc voi cac quy pham phap Iuat.

to

v« ky nang,

lam

Thu thap va ddnh gia cae being chung: BAng clurng kiem toan diroc dinh nghia mot each chung nhat 1ft moi thong tin rna bern toan vien d5. thu thap danh gia mire d¢ nrong quan va phil hop giira cac thong tin co the dinh lirong voi chuan mire d5. diroc thiet lap, DAy chinh Ia qua trinh kiem roan vien tien hanh thu thap bang chirng kiem loan bang cac phirong phap, ky thuar kiem roan, Cdc thong tin c6 the' dinh luang duqc bao gem nhieu dang khac nhau, Nhfrng thong tin nay co the la cac thong tin trong bao cao tai chfnh ella mot doanh nghiep, mot don vi hanh chinh, su nghiep, hrong thai gian rna mot cong nhan hoan thanh nhiern VI,I duoc giao, tong chi phi mot hop dong xay dung ella nha mroc hay ban khai thue cua mot ho kinh doanh c6 th~ phai tien hanh kiem tra ...

de

can de
vi

xay ra cong viec kiem toan, don vi nay e6 the co phap nhan doc lap, hoac c6 tir each phap nhan khong dAy dll (dan vi true thuoc hach toan doc lap) hoac khong c6 nr each phap nhan (phan xirong san xuat, bo phan ban hang), co the IIIthe nhan,

D(111

duac him loan:

la noi

Cac chudn muc da duac xdy dung fhilt ldp: Cac chuan rmrc nay la co de danh gia cac thong tin. Cac chuan mire nay ding rat da dang va phong phd tuy thuoc vao chirc nang timg cuoc, tung loai kiem toano Thong thuong cac chuan mire nay lA cac quy dinh trong cac van ban phap luat ve cac Iinh vue khac nhau, cac tieu chuan, dinh mrtc, cac chuan rmrc ke' toan cua moi qu6c gia ... Cac chusn muc duoe chon Iva va sir dung tuy thuoc vao muc tieu cua cuoc kiem toano

sa

va

Bdo cao ket qud lA khau cu6i cung cua qua trinh kiem toano Tuy thuoc vao loai kiern roan, cac bao cao kiern toan e6 th~ khac nhau ve ban chat, nhung moi tnrong hop deu phai thong tin eho ngiroi doc biet ve mtrc dO tuang quan va phil hop giiIa cac thong tin co th~ dinh hrong diroc cua mot dan vi va cac chuan

10

rnuc da xay dung. Baa cao kiem toan cung e6 the khac nhau ve hlnh thrrc va e6 thtS thay dOi tu loai phuc tap den cac baa cao dan gian,

3. Philn loal kiim toan 3.1. Theo chtrc nang klem roan: chia thanh 3 loal

* Kiem

roan hoat dang:

La kiem roan d~ xem xet va danh gia tinh hieu Itrc va hieu qua trong heat dong ella don vi. Tlnh hieu II!e III kha nang hoan thanh cac nhiern vu va muc lieu ella ITIQt don vi. Tinh hieu qua la viec dat diroc hieu qua eao nhat voi chi phi be ra
thap nhat.

Kiem roan hoar dong dtroc hlnh thanh 1U ngay khi kiern roan ra dbi va Ioai ki~ITIroan pho bien vci nOi dung nit da dang nham danh gia ket qua hoat dong ella dan vi. D6i tirong ella kiem roan hoat dong nit da dang va phong phu, Moi don vi
e6 ke hoach, chuang trlnh heat dong cho nhfrng thai ky nhat dinh voi cac nhiem vu, muc tieu C1,I th{ Viec kiem tra, danh gia tinh hlnh thirc hien nhiern vu, rnuc lieu rna dan vi da de ra lit cong viec e6 y nghia quan trong giiip cho cac dan vi de ra duoc cac gia: phap cho dirong huang phat trien tiep thea ella

de

don vi. Ki~rn toan thirc hien viec danh gia kha nang hoan thanh cac nhiern vu, muc lieu de ra thong qua viec danh gia ket qua cua phtrong an kinh doanh, mot quy trmh ,eong nghe, mot du an dau nr... d6 chinh Ia tfnh hieu lire trong hoat dong ella dan vi. Cung voi tinh hieu hrc, viec danh gia tfnh hieu qua heat dong ella dem vi giiip cho don vi bier diroc hieu qua cua viec Slr dung cac nguon hrc ella mtnh e6 giai phap thiet thuc khai thac huy dong va sir dung t6t han cac ngu6n lire trong dan .vi, Do doi nrong cua kiern roan nhu vay nen kh6 e6 the dtra ra mot khuon mau eho kiem toan hoat dong. Mat khac tinh hieu luc va hieu qua cua

de

qua trlnh hoat dong r:it kh6 diroc danh gia mot each khach quan, viec xay dung cac chuan mire danh gia cac thong tin trong mot cuoc kiern toan la mot viec rnang nang tinh chu quan.

de

Do noi dung cua kiem roan heat dong rat phong phd da dang nen thuong
virot ngoai pham vi thong tin k€ toan tai chinh va lien quan den nhieu linh vue, vi vay ngoai cac phuong phap ky thuat nghiep vu thong thirong ella kiem toan,

11

ngum ta eon sir dung nhieu ky nang khac nhau nfra thuoc cac Iinh vue kinh te ~ ehinh tri, khoa hoc ky thuat va xa hoi, Kiem roan hoat dong eo th~ diroc thuc hien boi KTV d¢e lap, KTV noi bo, KTV nha ruroc. BaD cao ket qua kiern toan la cac ban giai trlnh ella KTV eho ngiroi quan 19. Trong do phan tieh tinh uu va nhuoc diem ella hoat dong dtroc kiern toano Dong thai dua ra nhirng de xuat, kien nghi hoat dong ella KTV de nang eao cong Hie quiin lY.

* Kie'm

todn tudn (hit:

Kitm toan tuan thu la loai kiern toan danh gia viec tuan thu, thuc hien cac thu tuc, nguyen Hie, cac quy dinh ella nha mroc, cac eo quan cap tren eo tham quyen, V6i noi dung nhu vay kiem roan tuan thu eon goi la kiem toan tinh quy tac,

Muc dich cua kiem toan tuan thu thu phap luat, che d¢ haykhong,

la danh gia

ben diroc kiem roan co tuan chap hanh cua dan vi diroc

D6i nrong diroc kiem toan la hanh vi, kiem toano

9 thuc

Kiern roan tuan thu cung eo the diroc tlnrc hien boi KTV doc lap, KTV noi bo, KTV nha mroc. Noi dung ella kiern roan tuan thu co the la: Ki~m tra tinh tuan thu luat phap, chinh sach che d¢ quan 19 kinh te - tai chfnh. Kiem tra tlnh hlnh chap hanh chinh sach, quyet dinh, quy che' ella ban giam d6c va Hoi dong quan trio Kiem tra viec chap hanh cac nguyen tac, chinh sach, cac chuan rmrc ke toan ....
Bao CaD ket qua kiem roan ve tlnh hlnh chap hanh, tuan thu luat phap, ch€ de cua dan vi cho nha ruroc, co quan co tham quyen, cap tren, cho chu doanh nghiep, La viec kiern tra va xac nhan tfnh trung thuc, hop Iy cua cac bao CaD tai chinh (goi la kiem toan thong tin tai chinh) ciing nhu viec bao CaDtai chfnh co phil hop voi cac nguyen tac, chuan mire ke roan duoc thira nhan rong rai hay khong. Cac bao CaD tai chfnh rhuong duoc kiem toan nhieu nhar la bang can d6i ke roan, bao cao ket qua kinh doanh, bao cao luu chuyen tien t¢, ... Muc tieu cua kicrn roan bao cao tai ehinh la viec dira ra 9 kien xac nhan rang cac bao cao Uti chinh co diroc lap tren co sa cac chuan mire va che d¢

* Kilm

loan bdo cao tai chinh:

12

kiem roan hien hanh, e6 twin thu luat, e6 trung thuc, hop trong yeu kh6ng.

19 tren

cac khia canh

D6i nrong kiern roan 13 cac bao cao tai chinh dUQ'C khach hang yeu Call ki~m toano Kiem toan bao cao tai chinh cling c6 the diroc kiem toan boi KTV doc lap, KTV nha mrcc, KTV d¢c lap, Viec kiem toan bao cao

tm chinh can phai twill thu theo cac nguyen tac sau:

- Tuan thu phap Iuat cua nha mroc, - Tuan th u nguyen tac dao dtrc nghe nghiep. - Tuan thu cac chuan mire kiem toano - Kiern roan vien phai c6 thai d¢ hom nghi mang tfnh nghe nghiep.

Kiem toan bao cao tai chlnh la loai kiem toan ph6 bien va quan trong d~c bier trong ~en kinh te thi tnrong, Viec kiern roan bao cao tai chlnh e6 the do cac t6 clnrc, cac co quan quan 19 chirc nang khac nhau tien hanh nhung thuong do cac cong ty, cac t6 clnrc kiem toan chuyen nghiep thuc hien nham cung cap eho d6i nrong sir dung thong tin tren bao cao tai chinh ve mire d¢ phil hop, trung thirc, hop 19 cua chung phuc vu cho viec ra quyet dinh phil hop voi muc dich sir dung thong tin. 3.2. Phan loal theo chii th~ ki~m toan

* Kilm

loan noi bo:

La viec kiem toan do cac kiem toan vien noi bo tien hanh, rnuc dfch kiem toan noi h¢ danh gia tinh thich hop va tinh hieu qua cua h~ thong ke toan va he thong kiem soat noi bo (he thong quan 19) de phuc vu cho viec kiern tra, giarn sat viec thuc hien cac chinh sach che d¢ quan ly kinh te tai chinh cua nha nuoc cling nhu viec chap hanh cac nghi quyet, quy dinh cua Ban giam doc, Hoi dong quan tri, dac biet la de danh gia chat IUQ'ng va d¢ tin cay cua thong tin kinh te tai ehinh cac doanh nghiep can t6 chirc hem toan noi be, Pham vi kiem roan noi bo rat rong v6i cac noi dung felt da dang khac nhau, e6 th~ khai quat noi dung kiem roan noi b¢ thanh 3 noi dung chu yeu sau:

- Kiem toan bao cao ke roan voi noi dung kiern tra, xac nhan tinh kip thoi,
day du.. khach quan, rrurc d¢ tin cay cua thong tin tren bao cao ke' toan (bao g6m cit. bao cao tai ehinh va bao cao quan tri) tnroc khi ky duyet va c6ng bo; kiem tra pharr tfch va danh gia cac th6ng tin tren cac bao cao k€ roan dira ra kien nghi, dt xuat cho cac nha qUM ly doanh nghiep,

de

13

- Kicm roan heat dong voi noi dung cu tht: Kiem tra viec khai thac, huy dong va Slr dung cac nguon lire: kiem tra, danh gia tinh hieu qua va tinh hieu hrc trong heat dong san XU;!t kinh doanh ella don vi. - Kiem toan tinh tuan thu voi cac no: dung: Kiern tra viec chap hanh cac che d¢, the l¢ k€ roan; kiem tra viec thirc hien cac quyet dinh, quy dinh ella Ban giam doc, Hoi dong quan tri ding nhu luat phap cua nha mrcc. Kiern toan noi bo co 3 chirc nang chinh Ia kiem tra, xac nhan, danh gia tinh hieu luc, hieu qua cung nhu viec chap hanh cac chfnh sach, che' do, quy dinh trong noi b¢ dan vi. trong noi bo dan vi tuy thuoc vao quy me, co cau t6 chirc quan Iy cung nhir yeu cau quan ly cua tirng don vi rna t6 chirc thanh phong (ban, bo phan) kiem roan noi bo rieng bier voi phong tai chinh - ke' toan hoac trong ding co cau tai chinh - ke' roan nhtrng van phai dam bao tinh doc lap trong hoar dong ella minh.

T6 chirc kiem roan

Cong viec ella kiem toan noi bo la do yeu cau ella ban than doanh nghiep, Nguoi tien harm kicm toan la ngiroi lam cong an luang khong can chimg chi harm nghe. Ket qua kiem toan noi bo ding can duoc lap baa cao kiem toan noi bo, trong bao cao phai trlnh bay day dil cac noi dung, ket qua ki~m toan thea muc tieu, yeu cau de fa cho tirng cuoc kiem toan, xac nhan tinh day du, trung thirc, hop 19 cua cac thong tin d1i kiem tra, dong thai phai trinh bay nhtrng kien nghi,

bien phap xu Iy cac hien nrong vi pharn chinh sach, che do, quy dinh cac hien nrong gian Ian trong quan IY. Bao do cua kiern toan it e6 gia tri phap 19- Thong tin cua kitm toan cung cap chu yeu phuc VI.} cho cong tac quan 19 ella doanh nghiep, eho viec t6 chirc, thirc hien cac chirc nang, noi dung va phirong phap tien hanh kiem roan noi bo, nha rnroc ban hanh quy che kiem toan noi bo, quyet dinh 832ffC/QD/CDKT ngay 28/1 0/1997 lam can cu eho cac doanh nghiep nha mroc ap dung thirc hien kiem toan noi bo, ta,

de xuat

o mrcc

de giup

* Kiem

todn nha nude:

La cong viec kiern toan do co quan quan ly nha mroc thuc hien voi muc dieh la: Kiern toan nha mroc co tac dung kiem soar viec chi tieu tai nguyen cong quy, tai san qu6c gia. Danh gia tinh hieu qua va de xuat cac bien phap nham nang cao hieu qua viec chi tieu tai nguyen va tai san qu6c gia. Kiern toan nha mroc cung tien hanh thea 3 noi dung: Kiem toan baa cao tai chinh, kiem roan hoat dong, kiem toan tuan thu nhung chu yeu la kiern toan 14

tuan thu, Thong qua cac cuoc kiern toan tuan thu rna kiern tra, danh gia viec chap hanh cac chinh sach, che' d¢ guy dinh cua nha mroc tai cac dan vi. Mot trong cac noi dung, nhiem vu quan trong cua kiem roan nha mroc la viec kiem roan bao cao quyet toan ngan sach cua cac tinh, thanh phc tnroc khi trinh Hoi dong nhan dan va tong quyet toan ngan sach nha mroc cua Chinh phii tnroc khi trinh quae hoi, Kiem toan nha mroc cling kiern toan bao cao quyet toan cua cac B¢, co quan thuoc Quoc hoi, Toa an nhan dan, Vien kiem sat nhan dan, cac don vi su nghiep cong, cac doan th~, cac t6 chirc xii hoi co sIr dung kinh phf nha mroc, cac doanh nghiep nha mroc ... Cong viec kiern roan nha nu6c diroc tien hanh theo ke hoach kiem roan hang nam duoc Thu nrong Chfnh phu phe duyet va cac nhiern vu d¢t xuat do Thu urong Chinh phil giao hoac co quan nha nu6c co tharn quyen yeu cau. Thong qua cac cucc kiern tra cac co quan, t6 chirc tien hanh kiem roan nha mroc se nhan xet danh gia va xac nhan viec chap hanh chinh sach, che'd¢ quan ly tai chfnh kinh te noi chung, che' d¢, the l¢ ke toan noi rieng cung qua do rna cai tien, hoan thien cac ehfnh sach, che d¢ cho phu hop, Kiern tcan nha mroc duqc tien hanh theo luat dinh. Khi thuc hien nhiem vu, kiem toan nha nUGC chi tuan theo phap luat cua nha mroc quy dinh ve ch€ d¢ kiern toan va dung voi nhirng quy dinh trong dieu l¢ t6 chirc va hoat dong cua

kiern roan nha mroc.

Ve mat t6 chirc. kiern toan nha mroc dtroc t6 chirc thanh mot co quan co the tnrc thuoc Chinh phil. Tuy nhien cho du kiem toan nha mroc co tnrc thuoc Chinh phu, toa an hay Quoc h¢i thl deu phai dam bao tinh doc lap trong hoar dong,

Dgc trung eua kiem todn nha nuac: - Kiern toan nha mroc nham tlurc hien chirc nang quan
phai kinh doanh)

ly

nha mroc (khong

- Ngiroi thuc hien la cac kiem toan vien Nha mroc lam cong an luang cho
Nha nu6c.

- Ket qua kiem tra gan lien voi cac

9 kien de xuat xu 19.

- Kiern toan nha ntroc mang tfnh chat cuong ch€ bat buoc (kiern toan theo luat dinh), Kiern toan mang tinh phap ly cao. Thong tin do kiem toan cung cap phuc vu cho ban than doanh nghiep va co quan quan ly nha mnrc.

Viet Nam, kiem toan nha mroc heat dong thee Nghi dinh cua Chinh phu so 93/2003/ND - CP ngay 13 thang 8 nam 2003 quy dinh chirc nang, nhiem vu, quyen han va co cau chrrc kiern roan nha mroc.

to

15

t6

Kiem toan nha mroc duoc to chirc va quan chirc g6m co:
1. Vu Giam dinh va

ly tap

trung, thong nhat. Co cau

a) Cac to chirc giup Tong Kitm toan tlurc hien chirc nang, nhiem vu:

Kiem tra chat Iirong kiem toan: 2. vu To chirc can bo:

3. Vu Phap che:
4. Van phong:

5. Kiem toan N gan sach nha mroc t.

6. Kiem toan Ngan sach nha mroc II:

7. Kiern toan Dau

nr - DI! an

I:

8. Kiem roan Dau tu - Du an II;

9. Kiem toan Doanh nghiep nha nuoc; 10. Kiem toan Cac

to chirc tai chinh

- ngan hang:

11. Kiem toan Chuang trlnh di,ic biet: 12. Kitm toan nha mnrc khu vue I (tru sa di,it tai thanh pho Ha Noi); 13. Kiem toan nha mroc khu vue II (tru
Nghe An); 14. Kiem toan nha

sa d~t

tai rhanh pho Vinh, tinh

pho Da Nang);

mroc khu

vue III (tru

15. Kiern loan nha rnroc khu vue IV Minh);

16.

sa di,it tai thanh (tru sa d~t tai

thanh pho

He Chi

Kiem roan nha ruroc khu vue V (tru

sa di,it tai

thanh pho

Can Tho, tinh

Can Tho). Cac Kiern roan nha nuoc chuyen nganh, Kiem toan nha mroc khu vue co Kiem roan tnrong, Pho Kitm toan tnrong, co cau t6 chirc kh6ng qua 5 phong.
Kiern toan nha nuoc khu vue Ia dan V! co nr tai khoan va tru rieng, So luong cac Kiern roan thai ky diroc xac dinh tren co sO' yeu cau nhiern mroc trinh Thu tirong Chinh phil quyet dinh thanh

sa

each phap nhan, co con dau,

nha mroc khu vue trong tung vu, do Tong Kiem roan nha
lap.

b) Cac

t6 chirc

su nghiep thuoc Kiem roan nha mroc:

1. Trung tam Tin h9C; 2. Trung

tam

Khoa hQCva HOi dirong can bo:

3. Tap chi Kiem toano

16

* Kilm
La

todn dcJe lap:

viec kiern tra va xac nhan cua kiern roan vien va doanh nghiep kiem roan ve tinh trung thirc va hop ly cua cac tai lieu, s6 lieu k€ roan va bao cao tai chfnh cua cac doanh nghiep, t6 chirc (goi chung la dan vi diroc kitm toan) khi c6 yell cau cua cac dan vi nay, Kiem toan doc lap heat dong trong cac linh vue voi cac noi dung rat phong phii, da dang nhung noi dung chii yeu Ia kiern toan bao cao tai chinh. Kiern toan bao cao tai chinh Ia loai dich vu phd bien nhat d6i voi cac cong ty, cac hang kitm toan doc lap, N goai ra cac hang. cac cong ty kiem roan doc lap con tien hanh cac loai dich vu khac nhu dich vu xem xet lai, dich vu xac nhan, dich vu nr van quan Iy, dich vu ke toan ... Muc dich cua kiem roan doc lap la XlC dinh d¢ tin cay cua bao cao tai chinh.

Dqe trung etta kid'm toan doc lap:

- Hoat d¢ng cua cong ty kiem toan chuyen nghiep la hoat dong kinh doanh muc tieu la sinh loi, VI kinh doanh nen co thu phi. khach bang phai tra chi phf cho cuoc kiem toano - Chii tht kiem toan nghe hop phap,

la cac kiern

toan vien d¢c lap duoc cap cluing chi hanh

- Kiem toan d¢c lap mang tinh W nguyen, - Kiem toan khong gan voi cac bien phap - Kiern toan doc lap c6 tinh phap

- Kitm roan d¢c lap dam bao quyen loi cho ngiroi su dung th6ng tin va tao dieu kien cho SI! phat trien kinh teo Baa cao kiern toan cung cap cho dan vi
duoc kiem toano thong tin do kiern toan cung cap phuc vu cho nhtrng d6i nrcng sir dung thong tin cua dan vi diroc kiem toano Kiem toan n6i chung va kitm roan doc lap n6i rieng lit hoat dong kinh te boi loi Ich cua kiem toan mang lai d6 13 nlnrng thong tin kinh te tai chfnh da duoc ki~m tra xac nhan, Tren co d6 rna cac d6i nrong Slr dung thong tin ra duoc quyet dinh phil hop, Chinh vi the rna Ioi Ich kinh te do kicm tmin mang lai, d~c biet Hi kiem toan d¢c lap, ro rang 1&1han rat nhieu so voi chi phi bo ra trong qua trlnh kiem toan va d6 cilng la phan loi feh kinh te chung cua xa hoi, Cung VI kiern toan doc lap la heat dong dich vu tu van kiem 1bi da trb thanh mot hoat dong, mot nganh nghe kinh doanh ngay rang duoc mo rong, phat tri~n manh me, d~c biet trong dieu kien nen kinh te thi twang.

ly cao.

xu ly.

sa

17
2.GTKT-A

Cac hang, cac cong ty kiern toan co the duoc hinh thirc t6 chirc sau: Hinh thirc nr nhan thuoc cong ty hop danh; hinh thee cong ty c6 phan,

sa

t6

chirc theo mot trong cac hUU mot nguoi: hinh thirc

Nam, kiern roan dQC I~p hoar dong theo Nghi dinh ~6 105/2004 ND-CP ngay 30 thang 3 nam 2004 ve kiem toan dQe lap, Hien nay cling co mot s6 hang, cong ty kiem roan dQc lap lien doanh, 100% v6n dau nr rnroc ngoai dang hoat dong a Viet Nam. Co mot s6 hang, cong ty kiem roan nhu Cong ty kiem roan Viet Nam (VACO), Cong ty tu van tai chfnh - ke roan va kiem soat (AASC) ...

a Viet

II. Ml)C DieH, PH~M VI CUA KlfM roAN DOC L~P

1. MI:IC dich clia kiim toan d9c I~p
Bao cao tm chinh hang nam nhu bang can doi ke toan, bao cao luu chuyen tien te, bao cao ket qua kinh doanh ...do cac doanh nghiep lap fa la doi nrong quan tam ella nhieu ngiroi nhu cac chu doanh nghiep, cac c6 dong, cac thanh vien ella Hoi dong quan tri, cac doanh nghiep ban, ngan hang, chu dau nr, nha ruroc ... Cac doi tirong quan tam den thong tin trinh bay tren bao cao tm chinh voi muc dich khac nhau. Cac doi nrong sir dung thong tin co muc dich rat khac nhau, song dieu rna cac doi nrong quan tam den thong tin trinh bay trong bao cao tai chfnh la rrurc d¢ trung rhirc, hop ly va phil hop giiia thong tin voi cac nguyen tac, chuan mire k€ toan, kiern toan da diroc xay dung va thira nhan, Do vay can phai co mot ben thu ba, doc lap va khach quan, co kien thtrc nghe nghiep, uy tin, trach nhiern phap Iy kiem tra, xern xet va dira ra ket luan la cac bao cao tai chinh do e6 duoc lap phil hop voi cac nguyen tac, chuan mire va phtrong phap ke roan hay khong. Xuat phat tic yeu cau khach quan d6 ella cac doi nrong dung thong tin rna kiem roan d¢e lap dll dtroc hinh thanh, phat trien nham kiem tra, xern xet va xac nhan mire d¢ trung thtrc, hop ly ella thong tin trrnh bay tren cac bao cao tai chinh, D6 cling chinh la muc dich cua kiem toan d¢c lap,

sa

Nhu vay muc dich cua kiern toan d¢c l~p la kiern tra, xac nhan va bao cao ve mire d¢ phu hop, trung thuc, hop If cua thong tin trlnh bay tren bao cao tai chinh phuc vu cho viec ra quyet dinh cua cac d6i nrong Slr dung thong tin. N6i each khac, muc dich cua kiem roan d¢c lap d~ c6 diroc nhtrng thong tin dang tin cay.

la

18
2.GTKT-8

Qua cae die'u phdn tich tren, kiem todn doc ldp bao cdo tai chinh co cdc chuc nang chu yeu sou: - Chuc nang kie'm tra: Kiern tra cac thong tin trlnh hay tren bao cao tai chinh, noi each khac do la chirc nang kicm tra toan hi! cac noi dung lien quan den hoar dong san xuat kinh doanh, thirc trang tai chinh cua doanh nghiep. - Clute nang XGC nhan: Xac nhan mtrc dl) trung thuc, hqp Iy va phil hop cua thong tin tren bao cao tai ehinh v6i cac nguyen tac, chuan mire, voi phap luat hien hanh. - Chuc nang baa eGO (trinh bay y kien): Ket qua viec kiern tra, xac cua kiem toan doc l~p phai diroc bao cao, rrlnh bay bang van ban. Viec bay y kien cua kiem toan vien ve ket qua kiem tra, xac nhan rmrc d¢ trung hop ly va phil hqp cua thong tin tren bao cao tai ehinh ding phai dam bao
nhan

trinh

thuc, diroc

cac yeu cau, quy dinh d6i v6i viec bao cao trlnh bay. 2. Pham vi cua kh~mtoan dqc I~p
hlnh thanh cac y kien nhan xet ve bao cao tai ehinh, kiem toan vien phai c6 duqc nhtrng can cu vtrng chac cling nhu cac thong tin c6t yeu trong cong viec ghi chep ke roan va cac nguon s6 lieu dang tin cay khac da dircc dung Hun co so cho viec xay dung cac bao cao tai chinh. Kiem roan vien danh gia tinh hop ly, dang tin cay cua cac thong tin trong cac tai kieu ke toan chu yeu va cac nguon so lieu khac. Ph<;U11 cua kiern toan d¢c lap tlurong khong virot qua pharn vi cho phep, vi Theo quy dinh cua t6 chirc nghe nghiep va gi6i han hOi hop dong tht khi dira ra loi nhan xet kiem toan doc lap phai xuyen su6t moi khia canh hoat dong cua doanh nghiep,

De

Xet trong tung cuoc kiem roan CJ,l the, de dam bao tinh hieu qua kip thoi, kiern toan vien xac dinh ph<;U11 cuoc kiern toan la nhii'ng van d~ chu yeu, vi nhirng yeu t6 co ban trong qua trmh hoat dong san xuat kinh doanh thong qua tim bieu thuc te cua doanh nghiep, Cu the: - Tnroc het, kiem toan vien phiii nghien cuu, danh gia he th6ng ke toan va cac quy che kiem soat noi bo cua dan V! khach hang de lua chon pham vi ki~m toan la rong hay hep. - Phan tfch tht'r nghiem cac nghiep VJ,I kinh te va 56 du cac tai khoan can thiet, - So sanh s6 lieu tren bao cao tai chinh v6i ghi chep ke toan va cac nguon s6li¢u khac de xern xet cac nghiep vu c6 duqc ghi chep day du va chinh xac khong,

19

III. cAc KHAI NI~M CO BAN

sir Dl)NG

TRONG KI~M ToAN

1. Cd Sd dan li,u
1.1. St! kien kinh
SI,T

te

kien kinh te la su phat sinh thirc te, trong hoat dong san xuat kinh doanh cua doanh nghiep phat sinh dt nhieu SI,T kien kinh te khac nhau voi nhirng noi _dung rat da dang, khac nhau va cnng ducc phan anh, ghi chep, trmh bay tren cac s6 ke toano bao cao tai chinh thea nhirng pharn vi goc d¢ khac nhau tuy thuoc vao cac su kien kinh te do co diroc cong nhan va cluing minh la co th~t hay khong, Van de quan trong d6i v6i qua trlnh k€ toan ij doanh nghiep 180 phai phan tfch, danh gia rrurc d¢ anh hircng cua cac su kien kinh te, phan loai va t6ng hop anh huong cua cac su kien kinh tt'dli trinh bay tren bao cao tai chfnh. Cac su kien kinh te phat sinh trong hoat dong cua doanh nghiep co the chia thanh 3 loai: Nhfrng su kien kinh tt' phat sinh trong m6i quan h¢ giira doanh nghiep v6i. ben ngoai doanh nghiep, c6 the keo thea su thay doi, thi d1,1nhu cac sl,f kien lien quan khi mua - ban hang hoa, vat nr, khi thanh toan cong no v6i. cac d6i nrong ben ngoai doanh nghiep ... Nhfrng sl! kien kinh tt' phat sinh trong noi hI) doanh nghiep, nhir sir van dong di chuyen tai san tu phan xirong nay sang phan xirong khac, kho khac, viec chi tra luong, phu dip cho din bo cong nnan vien ... Nhiing su kien kinh te phat sinh trong m6i quan he voi ben ngoai nhung khong dan den su thay dbi, nhu su thay d6i ve nguon cung img, ve rrnrc gia, ve dia chi khach hang ... Trong heat dong san xUlit kinh doanh cua doanh nghiep co phat sinh rat nhieu su kien kinh te khac nhau, nhirng chi nhirng su kien kinh te c6 du tinh phap lY. hop phap dtroc cong nhan va chirng minh la c6 that moi diroc phan anh tren cac bao cao tai chfnh, Mot khi diroc cong nhan, cluing se duoc cong nhan va cho phep. Sau do chung doi hoi c6 nhtrng biroc ly tiep nhu phan loai, tinh toan, danh gia, Tiep d6 chiing diroc tcing hop, ghi s6 cai. Cac s6 du tren s6 cai se dtroc phan anh vao cac bao cao tai chinh cua doanh nghiep. Mu6n dua ra y kien nhan xet ve mot bao cao tai chinh thl KTV phai kiem tra tirng khoan muc, nghiep vu va s6 du tai khoan nrc la l~p lai dirong di cua clnrng til k€ toan tu su

xu

20

kien kinh te den phan tich anh huang tm hach roan den xep loai t6ng hop ghi s6 rei den lap bao cao tai chinh. 1.2. Giao dlch va h~ thong 56 lieu, thong tin ve cac sl! kien kinh te diroc phan anh vao cac bao cao tai chinh thong qua viec xU 19 chiing nhu cac giao dich boi he thong ke toano kien kinh te dii diroc cong nhan de xU 19 boi h¢ thong k€ toan cua doanh nghiep,

Giao dich la

S,!

Moi Sl! kien kinh te co th6 keo theo nhieu giao dich lien quan khac nhau, chang han nhu sl,1' ien kinh te "giao hang'.' dan den giao dich l~p hoa don ban k hang, den cac tai khoan phai thu, den tai khoan du trU...
H¢ th6ng la cac cong viec rna nho d6 cac giao dich duoc cong nhan, cho phep va xu 19. M6i doanh nghiep, moi don vi thuong xac dinh va xay dung mot each rieng biet cac h¢ thong cua minh trong khuon khO cac nguyen Hie va chuan rmrc diroc eho phep, Ki~m roan vien trong qua trlnh kiern toan phai hi~u biet cac su kien kinh te diroc xu 19 theo h¢ thong k€ toan nao va h¢ thong d6 duqe lien he v6i h¢ thong khac bang each nao, Thong thuong thl cac he thong d6 diroc tien lac voi nhau thong qua "mci tiep giap" dau mci rna tai d6 mot giao dich xuat khoi he thong nay duoc nhap vao h¢ thong khac, nhu thong tin giao hang dtroc chuyen tu h¢ thong phieu xuat hang sang h¢ thong du tril d6 ghi chep, phan anh vao cac tai khoan t6n kho.

S6 gio cong lao dong diroc chuyen tir h¢ thong phan phoi sang h¢ thong hrong _

56 t6ng hop giao dich hang thang ve tieu thu, hrong, philo phci. .. duqc chuyen vao he thong s6 cai.
Tuy thuoc vao mire do thu cong, co gi6i hay W dong hoa cua viec xu 19 k€ roan rna bi~u hien ve moi tiep giap trong tung tnrong hop th~ khac nhau. Trong h¢ thong may vi tinh, khau trung gian moi tiep giap Iii mot he sa duoc hop bOi mot loat cac chuong trmh hoac la mot he sa bao gem nr lieu ti) dau ra khoi mot he thong diroc giao lai d~ dua vao mot h¢ thong khac, Trong cac h¢ thong ke toan thu cong, viec girl cluing tu hoac cac to ke chi tiet be phan nay sang bo phan khac Ia bi~u hien moi tiep giap,

co

to

1.3. Co so s6 li~u
Co so lieu la t~p hop cac thong tin c6 dircc tir viec Co so lieu bao gam s6 lieu thong ke, s6 lieu dong thai.

sa

sa

xu 19 cac giao

dich.

21

So lieu thong ke diroc su dung VI muc dich thong bao trong xu 15' giao dich hoac lap bao cao nhu thong tin ve ten, dia chi tren h6 sa goc cua ngtroi ban,

de

nguai mua, don gia ban ... S6 lieu dong thai la cac thong tin duoc ghi chep, hru trct, cong don va cap nhat trong qua trlnh xu 1'9giao dich.

Cac giao dich lam bien deli s6 lieu thong ke (b6 sung, thay dOi, hoac trir) e6 the it hem so voi so lieu dOng thai nhung Iai e6 anh huang 160 neu thay dOi cac thong tin diroc tham khao va sir dung trong qua trlnh xit ly giao dich nhu khi e6 su thay d6i don gia ban sai him lam eho sai lech s6 tren hoa don hoac e6 su thay d6i dia chi ngtroi ban khong kiem soat dtroc
den su tha't lac cac khoan tien dii chi tra.; 1.4.

lam
cac
tien

loai

dan

Cac su kien kinh te khi dll dug<; cong nhan, chtmg Minh la e6 that se duqc xu lY. Ket qua ella viec xit ly la mot t~p hop cac thong tin. Nhimg thOng tin nay eu6i cung Sf duqe phan anh thanh cac khoan muc, cac b¢ phan cau thanh ella baa cao tai chfnh, Dt dat diroc muc tieu kitm roan timg bo phan hay roan dien thl kiem toan vien phai kiem tra, xac nhan mire d¢ trung thuc, hop Iy, phu hop ella timg khoan muc, b¢ phan cau rhanh 000 cao tai ehfnh dira vao co sa dan lieu. Ca sa dan lieu lit roan bo ngu6n tai lieu de thu thap bang chiing kiern roan bang cac phirong phap khac nhau, baa gom nhimg khoan giai trlnh cua cac nha quan ly ve cac khia canh ella cac b¢ phan cau thanh trong baa cao tai ehinh rna kiem toan vien phai tim kiern cac bang chung lam co sa eho y kien nhan xet ve nrng bo phan cau thanh n6. Co sa dan lieu la can err dua ra k€ hoach, rnuc tieu, nhan xet, ket luan va ngu6n bang chimg kiem toano ":".* Cac yeu ttl cua co SUdan lieu: Diroc chi a thanh 3 nh6rn: ~Co that: Biiu hien ve su c6 th*.t ella co sa dan lieu lit: + Sl.l'ton tai: Tai san va eOng no, v6n chu sa htru dtroc phan anh tren baa cao tai ehinh tht th~t su t6n tai, + Su phar sinh: Cac nghiep vu ghi chep thl thuc su xay ra. + Quyen Ioi va nghia vu: Till san tren bing can d6i ke' roan phai thuoc quyen sO hftu ella dan vi. cac khoan cong no hien co lit t6n tai nghia vu phai thanh toano ~Dii tinh roan va ddnh gid: Cac nghiep VI,l kinh te, tai san, cong no, von chu sa hii'll phai diroc do luang, tinh roan va danh gia thee dung die nguyen tac

CO' sa din Ii~u

de

quy dinh,

22

+ Do luang: Cac nghiep vu diroc ghi chep thee dung so hrong va 56 tien. + Danh gia: Tai san, cong no, von chu sa hfru, thu nhap, chi phi phai duoc danh gia thee dung cac nguyen tac ke toano
- Dii ghi chep, dii cong don: lieu phai cmmg minh duoc moi nghiep vu kinhte, tai san, cong no ...deu da duoc ghi chep, phan anh kip thai, day du, dung loai tren bao cao tai chinh tren co ket hop nhicu thu tuc khac nhau nhir dua vao cac thit nghiern tuan thu ve tinh thich hop va htru hieu cua he thong kiern soar noi be va kiern tra cac khoan muc lien quan hoac quan sat, phan tfch, danh gia tong quat.

+ Da ghi chep: Co

sa dan

sa

+ Dung ky: Doanh thu va chi phi diroc xac dinh dung kY. + Da cong don: S6 dir cac khoan muc da diroc xac dinh dung tren s6 lieu
cac nghiep VI,l da ghi chep, Cac nghiep VI,l kinh te deu duoc trinh bay tren bao cao tai chinh. T6m lai co dan lieu cua bao cao tai chinh d6 la sl! trinh bay va cung cap thong tin ve cac b¢ phan cau thanh bao cao tai chinh darn bao 180 that, da c6 duoc tinh toan, danh gia va da ghi chep, cong don. Co dan lieu c6 tac dung doi voi cac giai doan cua qua trinh kicm toan: Trong giai doan lap ke hoach kicm roan dua van co sa dan lieu d~ xac dinh ngu6n lieu d~ thu thap bang chirng kiem toan cu the ciing nhu viec xac dinh cac bien phap kiem toan cu thi. Trong giai dean thuc hien kiem roan, co sa dan lieu 180 ngu6n tai lieu thu thap bang chung kiern toan phuc vu cho viec trinh bay y kien cua kiern toan vien ve cac bao cao tai chinh. Trong giai doan ket thuc kiem toano co dan lieu giup cho kiern toan vien danh gia dircc rmrc do thoa man ve kiern toano

sa

sa

tm

de

sa

Cac be phan cau thanh khac nhau thi co lieu khac nhau. Nhirng rnuc tieu kh~m roan trong cac bo phan cau thanh la gicng nhau. Vi du: co sa dan lieu cua hang ton kho co th~t - hang t60 trong kho thuoc sCihiru cua dan vi.

sa dan

2. H, thong ki~m soat nQi bQ

2.1. Khat niem

Kie'm soat noi bo 180 trinh diroc thiet ke de ban giam doc, ban quan 19 qua
va cac nhan vien trong doanh nghiep thuc hien toi nhirng muc tieu nhat dinh sau:

de dam

bao su hop

ly

giup dat

23

- Tinh hieu luc va tlnh hieu qua cua hoar dong.

- Mac d¢ trung thuc, hQ'P19 va tin cay cua thong tin.

- Tfnh tuan thu nhiing lust dinh quy dinh,

Cac' nha quan

ly doanh

nghiep c6 trach nhiem cung cap thong tin cho cac

doi nrong su dung khac nhau ra diroc quyet dinh phil hop.
trach nhiem d6, bo phan quan H¢ thong kilm

Iy phai thiet lap ID¢t soar n(Ji b(J ta cac quy dinh va cac

hien duoc h¢ thong kiern soar noi bo,

thu tuc kiem soat do don

De thuc

vi duoc kiem toan xay d1!11gva ap dung nharn dam bao cho dun vi tuan thu phap luat va cac quy dinh, kiem tra, kiem scat, ngan ngira va phat hien gian Ian, sai sot ; de lap bao cao tai chfnh trung thuc va hop 19 ; nham bao ve, quan 19 va sir dung c6 hieu qua tai san cua dan vi.

de

Vi¢c Thilt ke' h¢ thong kie'm soat n(Ji b(J nhdm muc dich sau : - Dieu hanh va quan

19 heat dong san xuat

kinh doanh c6 hieu qua.

- Dam bao su chac chan cho cac quyet dinh, ehinh sach, che dy quan
doanh nghiep va viec thirc hien day dli d6i vci cluing. - Thirc hien cac quy dinh ve ghi chep tai chfnh k€ toano

19

- Ngan chan, phat hien, xu 19 kip thci cac gian Ian, sai s6t trong kinh doanh, ghi chep tai chfnh - k€ roan. - Dam bao bi mat thong tin va sir dung thong tin dung muc dfch. Trong qua trlnh kiern toan, kiem toan vien phai nghien CUll va danh gia h¢ thong kiem soat noi bo cua doanh nghiep do ban giam doc, ban quan 19 ,:,a cac nhan vien ap dung, Khi l~p chien hroc kiem toan dbi hoi phai hieu biet ve nhtrng rui ro rna doanh nghiep gap phai va nhfrng noi dung co ban cua h¢ thong kiem soat doanh nghiep, Nhimg kien thuc thu duqc ve h¢ thong kiem soat nci b¢ se duoc phat trien hun mla khi lap ke hoach kiern toan va n6 gan lien voi nhirng heat dong cu th~ trong qua trlnh kiem scat noi b¢ voi muc tieu kiem toano Nhu vay viec kitm toan nghien cuu, danh gia h¢ thong kiem scat noi by doanh nghiep nnam rnuc dich thiet lap d¢ tin cay, xac dinh noi dung. thai gian va pham vi cho cac biroc kiem roan co ban, dong thai de xuat cac bien phap d~ cung co tang cuong h¢ thong kiem soat noi bo, khac phuc nhirng diem yeu cua h¢ thong nay.

24

2.2. Cac yell to Call thanh h~ thong ki~m soat nQi bQ hanh va quan IS mot each c6 hieu qua hoat dong san xuat kinh doanh cua doanh nghiep, cac nha quan 19 phai tao dung mot moi tnrong kiem soar chung doi v6i toan doanh nghiep, Thong qua rnoi tnrong quan IS chung rna be phan quan IS doanh nghiep danh gia diroc thai d¢ cua toan doanh nghiep doi v6i he thong kiern scat n¢i be, dong thai tao ra cac ehinh sach, trlnh nr, cac chi dan bao cho su giam sat lien tuc va e6 hieu qua doi v6i cac muc tieu doanh nghiep dii d~t ra.

De dieu

M6i truong kilm sodt chung:

dam

M6i tnrong kiem soat chung la nhirng nhan tlurc, quan diem, su quan tam va hoat dong ella thanh vien Hoi d6ng quan tri, Ban Giarn doe d6i voi he thong kiem scat noi bo trong don vi. MOi tnrong kiem scat chung bao g6m :

* Co cau quye'n luc : Can eu vao trier IS va phong each cua can bo lanh dao cling nhu mo hinh quan IS. Neu viec dua ra quyet dinh trong quan ly diroc tap trung va ehi ph6i bOi mot nhan thl kiem toan vien can chu S den phdm chat va nang hrc cua nguoi nam quyen luc tap trung d6. Neu quyen lire duoc phan tan cho nhieu nguoi trong bo may quan 19 thl van de quan trong la kiern tra, giam sat viec sir dung quyen lire dii diroc phan quyen nham de phong cac . tnrong hop su dung khong het quyen han diroc giao hoac lam dung cac quyen

ca.

han nay.

Ca cdu t6' clute: Co cau t6 chuc hop 19 se dam bao cbo su thong su6t trong viec quyen va phan cong trach nhiem. Co cau t6 chirc duoc thiet k€ sao cho c6 the ngan ngira diroc su vi pham cac cbinb sach, thu tuc, quy che kiern soat va loai bo duqe nhnng hoat dong khong phu hop e6 the dan den sai va gian Ian. Mot eel cau t6 chirc hop IS con phai nhan manh den tinh hieu qua cua b¢ phan quan 19 eao nhat d6i voi cac nghiep vu, dac bier khi doanh nghiep bi ehia cat va phan tan ve mat dia lY.

uy

lam

De thiet lap mot

eel

cau

t6 clnrc

thich hop va e6 hieu qua can phai tuan thu

cac nguyen lac sau:

- Thiel l~p duqc SI! dieu hanh va kiem soar tren toan b¢ heat dong ella don 'v!, khong bo s6t linh vue nao, d6ng thoi khong c6 51,! chong cheo gitra cac be phan, - Thuc hien su phan chia 3 chuc nang: xiI Iy nghiep vu, ghi chep 56 va bao quan tai san.
Chinh sach nhan su: bao gem toan bo eric plurong phap quan IS nhan su va cac chc d¢ cua dC1Ilvi d6i v6i viec tuyen dung, huan luyen, danh gia, de bat,

25

khen thirong va ky luat cac nhan vien, Mot chinh sach nhan SI,l dung diin la chfnh sach nham vao viec tuyen dung, huan luyen va Slt dung cac can be, nhan vien c6 nang II,lC va c6 dao dire.

hroc san xuat kinh doanh va cac ke hoach giiip cho don vi noat dong dung
huang va c6 hieu qua. Cong tac ke hoach diroc tien hanh nghiem tuc va khoa h9C ding se tro thanh mot cong cu kiem soat hiru hieu,

thdng ke' hooch: Baa gem mot he thong ke hoach san xuat - ky thuat tai chinh ding nhu phuong an chien luoc cua b¢ phan quan ly cao nhat, Chien

* H¢

* B(J phan kie'm loan noi bo: La mot nhan t6 co ban trong moi tnrong kiern soat, la mot bo phan trong h¢ thong kiem scat nci b¢ cua mot dan vi, c6 chirc nang kiem tra, danh gia tinh phil hop, hieu qua, su tuan thu phap lua: va cac quy dinh cua h¢ thong ke toan va he thong kiern scat noi bo cua dun vi d6. B¢ phan kiern toan noi b¢ hiiu hieu se giup dan vi c6 duoc nhtrng thong tin kip thai va xac thuc v~ cac hoat dong n6i chung, chat luong cong tac kiem soat n6i rieng dieu chinh, biS sung cac quy che kiem soat thfch hop va c6 hieu lire han. B¢ pharr kiem toan n¢i b¢ phat huy tac dung t6t neu:

de

B¢ phan kiem roan noi b¢ phai tnrc thuoc mot cap cao du de khong bi gi6i han pham vi hoat dong cua n6. Dong thai phai duqc giao quyen han luang d6i rong va hoat dong nrong d6i doc lap voi b¢ phan duoc kiern tra. - Fe' nhan su: B¢ phan kiem toan noi b¢ phai c6 diroc cac nhan vien c6 kha nang du de thirc hien nhiem vu,

- Ve m{il t6' chuc:

- Cac nhan t6' ben ngoai: Cac nhan to nay nam ngoai 51! kiern soat cua cac nha quan ly nhung c6 anh huang nIt 16'0den thai do, cung each cua nha quan 151 va cac quy che, cac thu tuc kiem soat CI;I the. Bao gem anh huang cua co quan . chirc nang cua nha mroc, cac chu no, cac trach nhiem phap 19... quy dinh ve ke toan va cac thit tuc ke roan rna don vi duoc kiem toan ap dung de thirc hien viec ghi chep k€ roan va l~p baa cao tai chinh,

H¢ th6ng ketodn:

La cac

H¢ thong k€ toan bao gem: H~ thong chung tir k€ roan, H¢ thong tai khoan ke toan, H¢ thong s6 ke toan, H¢ thong bao cao ke toano Thong qua viec quan sat, d6i chieu, tinh toan va ghi chep cac nghiep vu kinh te phat sinh, h¢ thong ke toan khong nhfrng cung cap thong tin cho nha quan 19 rna con c6 tac dung kiem scat nhieu mat hoat dong cua don vi. H~ thong k€ toan la mot mat xfch, mot yeu to quan trong cua he thong kiem scat

26

noi bo. Thong tin trinh bay tren bao cao tai chinh la nhtrng thong tin do k€ roan xu Iy cac giao dich. Chinh vi vay trong qua trlnh kiem toan doi hoi kiern roan vien phai tim hieu, nghien ciru. va danh gili d6i voi he thong ke' toan rna doanh nghiep ap dung d~ danh gia mac d¢ phil hop gitra cac thong tin tren baa cao tai chinh v6i cac nguyen tac, chuan mile da diroc xay dung, thira nhan.

* Cdc

10CJi kilm sodt

va thu tuc kilm

soat:

- Thu tuc kie'm sodt: La cac quy che' va thu tuc do Ban tanh dao dan vi thiet lap va chi dao thuc hien trong dan V! nham dat diroc muc lieu quan ty C1,l the. D~ tien hanh hoar dong kiem soat can phai dira ra h¢ thong cac bien phap kiem soat de danh gia viec phe duyet, cho phep, xac minh, d6i chieu, danh gia kel qua hoat dong dam bolo cho vice bolo v¢ an toan tai san ding nhu viec thirc hien dung chirc nang, nhiern vu ella tirng bo phan, ca nhan, - Cdc bien phap kie'm soat: rAt da dang, c6 th~ chia thanh 2 loai: Bien phap kiem scat ngan ngira, bien phap kiern soat phat hien.

+ Cdc hi¢n phap kie'm soot ngdn ngua: Duoc dua ra d~ ngan chan 51! gian
l~, sai s6t hoac nhiing van tieu cue khac phat sinh tir nhirng su kien nao d6 trong doanh nghiep nhir t6 clnrc kho tang ben bai, trong giil kho, cac phuong tien can dong do dem ...

de

+ Cdc bien phdp kie'm soat phat hien: Duoc dira ra di phat hien sai s6t dii
phat sinh nham rnuc dieh sua chua lai nhO'ng sai s6t da phat hien. - Can cu vao noi dung tien hanh kiern soat, thu tuc kiem thanh: kiem soat tnrc tiep va kiern soar tong quat.

soar

duoc chia

the' (true tiep): La loai kiem soat diroc tien hanh thea nhtrng noi dung cu tht d~ danh gia cac yeu t6 da.n lieu cua cac bo phan cau thanh trong bao cao tai chinh, C6 3 loai ki6m soar true tiep .

+ Kiem soar

CLJ

• Kie'm sodt qudn Iy: La viec kiern soat cac hoat dong rieng Ie do nguoi doc lap voi ngtroi tlurc hien mot cong viec nao d6 tien hanh khong can qua mot khau trung gian nao, con goi la kiem soar doc lap, Loai kiern soar nay htru hieu nhat phat hien va ngan chan gian Ian va sai s6t. Neu don 0 c6 he thong kitm soat nay htru hieu thi cong viec kiem roan e6 tht duoc giam nhe rat nhieu .

de

• Kiim sodt xuly: La cac biroc kiem soat duoc d~t ra kiem tra viec xu ly cac giao dich, nghia kiem tra lai cac cong viec rna nho chung cac giao dich diroc cho phep duoc cong nhan, duoc tinh roan, duoc phan loai, duoc danh gia, diroc ghi chep, diroc tich Iuy, duoc cong don va diroc bao cao,

la

de

27

Dac tnrng ella kiem scat xu ly: Tirng ngiroi trong he thong kiem scat tu kiem tra cac cong viec cua minh trong su rang buoc cac quy che. Doi v6i nhiing don vi su dung he th6ng may vi tfnh de! xir ly thong tin tht kiem soat xu ly duoc thuc hien thong qua chirc nang xu ly bang dien toano • Kiem soar de' bdo v4 tai san: La cac buoc kiem soat duoc d~t ra de bao v¢ an toan cho cac tai san va thong tin. Thong tin trong doanh nghiep la cac tai san dac biet, Trong diem kiem scat gom c6 : Quy che su dung va baa quan tai san; Quy che bao quan each ghi chep ve tai san; H¢ thong an toan va vat chan (phong chua chay); Cac quy che kiem ke hien vat (dinh ky hoac bat ky)

• Kie'm soat tcing quat: La c6ng viec kiem soat duoc tien hanh dong thai
voi nhieu noi dung, nhieu h¢ thong, nhieu cong viec khac nhau nham rnuc dich danh gia tdng the moi twang, h¢ thong Idem soar noi bo doanh nghiep, De tien hanh kiem scat can phai tien hanh nhieu thu tuc thiet khac nhau phil hop v6i tirng loai nghiep Vl,1 va tung don vi. Tuy nhien viec tien hanh kitm soat ctin dtra tren nguyen tac chung sau: ctin dircc phan c6ng theo kha nang, trlnh d¢ tranh chong cheo, bat hop ly dt c6 the kiern scat diroc Ian nhau viec thirc hien c6ng viec ella ttrng bo phan, ca nhan, thuan tien cho vice ngan chan, phat hien, sua chua sai sot, dong thai tao dieu kien cho viec chuyen men hoa, nang cao trlnh d¢ nghiep Vl,1 can bo quan lY.
Vl,1

can

• Nguyen tac phon dinh trdch nhiem: Cong viec, nhiem

• Nguyen tile bat kiem nhiem: Nguyen Hk nay doi hoi su tach biet ve trach
nhiem doi voi mot s6 cong viec nhu: Trach nhiem thuc hien nghia Vl,1 va trach nhiem ghi chep s6 ke roan; Trach nhiem bao quan tai san va trach nhiem ghi chep s6 ke toan; Trach nhiem xer duyet va trach nhiern ghi chep s6 sach: Chirc nang k€ toan va chuc nang tai chinh; Chuc nang thuc hien va chirc nang kiem soat. .. Nguyen Hie nay dam baa diroc su han che gian Ian, sai s6t trong viec quan ly, bao quan tai san, trong viec ghi chep k€ toan, cling nhu viec chong thai dQ cira quyen trong c6ng viec,

• Nguyen tile uy quye'n va phi chudn: Thea nguyen tac nay, cap du6i duqc
phep quyet dinh giai quyet nhtrng c6ng viec nhat dinh tuy thea su phan cap quan ly va su uy quyen cua cap c6 thsrn quyen, bao cho tfnh hieu qua cua cong tac kiem soat, tranh thu tuc phien ha, warn ra nlnrng vAn th~ hien tfnh tap trung quyet dinh trong hoat dong kiem soar.

dam

Phe chuan la bitu hien cu the cua viec quyet dinh va giai 28

quyet

mot cong

viec trong mot pham vi nhat dinh. Qua trinh uy quyen tiep tuc duoc me rong

xu6ng cap thap hon tao nen mot h~ th6ng phan ehia trach nhiern va quyen han rna van khong lam mat tinh tap trung dan chu ella don vi,

3. Gian Ian, sai sot

3.1. KhAi nlern Trang kiem toan, gian Ian va sai s6t la nhtrng khai niem d~ chi nhtrng hanh vi sai pham khac nhau ve so Iieu, thong tin tren bao cao tai chinh.

Gian ldn la hanh vi c6 9 lam sai lech thong tin kinh te, tai chinh do mot hay nhieu nguoi trong Hoi dong quan tri, Ban Giam doc, cac nhan vien hoac ben thu ba tlurc hien lam anh huang den bao cao tai ehinh.
Gian Ian co th~ bicu hien dum cac dang tong quat sau:

- Xuyen tac, lam gia chirng tir, tai lieu lien quan den bao cao tai chinh; - Sica d6i chirng tir, tai lieu ke toan lam sai lech bao cao tai chinh;
- Bien thu tai san; - Che giau hoac e69 bo sot cac thong tin, tai lieu hoac nghiep vu kinh te sai lech bao cao tai chinh; - Ghi chep cac nghiep V1,l kinh te khong dung 51!that; - Co y ap dung sai cac chuan rnirc, nguyen tac, phuong phap va che dQ ke toan, chinh sach tai chinh; - Co 9 tinh toan sai ve 56 hoc,

lam

Sai sot la nhtrng 16i khong c6 9 c6 anh hirong den bao cao tai chfnh nhu: - L6i ve tinh toan 56 hoc hoac ghi chep sai. - Ap dung sai cac nguyen tac ke toano - EO s6t hoac hieu sai cac khoan muc, nghiep vu kinh teo
Ve hlnh tlnrc gian Ian va sai s6t gi6ng nhau nhung ve chat khac nhau, gian Ian Ia chu 9 con sai sot do nang lire, sao nhang ... Vi vay phat hien ra sai s6t dt hon gian I~ boi gian Ian thuong di v6i hanh vi ehe giau. Kiem toan vien khi kiem toan 000 cao tai ehinh can chi ra 51!dam bao hop 19 la da khong xay fa gian l~ va sai s6t c6 anh huang nghiem trong den 000 cao tai chinh hoac xay fa thi ket qua gian Ian sai s6t duoc phan anh dung trong bao cao tai chinh hoac gian Ian, sai s6t duoc sira chtra thea 9 kien cua kiem roan vien,

han

3.2. Cac nhan

to anh

huimg d€n gian h)n

va sai s6t

- Cac nhan t6 ve tinh chinh true, nang 19c va trlnh d¢ cua cac nha quan 19
va can h¢ nghiep vu trong don vi:

29

+ Cong tac quan ly bi mot nguoi hay mot nhorn nho doc quyen nam gill khong co SI! giarn sat co hieu h!c cua ul' ban hay hoi dong. + Co cau t6 chirc phirc tap, rae roi khong can thiet. + C6 su bat luc trong viec sua chua cac diem yeu cua kiem scat noi b¢ trong khi cac diem yeu nay c6 th~ khac phuc diroc,

+ Can bo tai ehinh, ke toan e6 thu nhap cao.

+ Nhan su cua phong k€ toan bi thieu nhieu trong thai gian qua.
- Cac sue ep bat thuong trong doanh nghiep:

+ Nganh nghe kinh doanh dang tan lui, kho khan gia tang. + Von hru dong khong hop
qua nhanh.

ly

vl loi nhuan giam hoac me rong quy mo

+ Kha nang thu nhap dang xau di. + Doanh nghiep muon toi da hca Ioi nhuan d~ khuech trueing gia thi tnrong

c6 phan

ella minh.

+ Doanh nghiep dau tu qua nhanh van nganh nghe moi hoac mat hang moi
den rmrc mat can

d6i tai chinh.

+ Doanh nghiep l¢ thuoc qua nhieu vao mot hoac mot vai san pharn, khach hang.
+ Sire ep d6i vci can bo ke toan phai hoan Hit cac baa cao tai chlnh trang khoang thoi gian qua ngan.
- Cac nghiep vu bat thuong: cac khoan thu, chi qua len vao cuoi nien d¢ k€ roan anh huang den chi phi, thu nhap, cac khoan chenh lech 100 khi kiem tra, doi chieu so lieu voi 5'! xac nhan ella ben thii ba ... - Cac nhan t6 lien quan den thu thap bang chirng kiem toan:

+ Ghi chep khong day dil

+ Cac chirng tir hoac nghiep vu khong phil hop. + C6 51! chenh lech gifra ghi chep ke toan va xac nhan cua nguoi tha ba. + Cac nha quan ly lang tranh tra loi hoac tni lei khong hop 19 cac yeu cau cua kitm toano 3.3. Trach nhlem d6i v6i cac gian lan

va sai s6t

3.3.1. Trdeh nhiem eua Ban qudn If don vi khdeh hang

- Phat hien, ngan chan va Iy cac gian Ian va sai sot la trach nhiem cua doanh nghiep bang hethong k€ toan va h¢ th6ng kiern soat noi bo,

xu

30

- Giam d6c (hoac nguoi dirng dau) dan vi chiu trach nhiern tnrc tiep trong viec ngan ngira, phat hien va xu 19 cac gian Ian va sai s6t trong dan vi thong qua viec xay dung va duy trl thuc hien thuong xuyen he thong ke toan va he thong kiem soar noi be thfch hop, Do han che v6n c6 cua he thong ke toan va h¢ thong kiem soar noi bo nen kh6 c6 the loai trir hoan toan kha nang xay ra gian Ian hoac sai s6t.

3.3.2. Trach nhiem ella kilm toan vien - Kiem toan vien kh6ng c6 trach nhiem ngan chan va xu
s6t trong doanh nghiep - Kiem roan vien co nhiem V1,I phat hien fa cac gian Ian, sai sot d~ c6 nhan xet thich hop trong bao cao kiem toano

ly cac

gian Ian, sai

y kien

- Neu kiem toan vien thay nghi ngo e6 gian 1*0 va sai sot trong doanh nghiepthi phai tim kiern bang cluing chirng minh hoac xoa tan nghi ngo,

de

- Neu kiem tcan vien phat hien e6 gian Ian, sai sot e6 anh huang den baa cao tai chfnh thl phai bao cao voi nha Ianh dao va thoa thuan voi doanh nghiep, - Neu kiem toan vien phil hien cac thanh vien cua lanh dao doanh nghiep gian Ian tht phai tim kiern dai dien khac d~ thay the. - Truong hop lanh dao eao nhat ella doanh nghiep gian lan thl kiem toan co the:

+ Khiroc tir nhan hop dong cua don vi nay.

+ Neu da ky hop dong thi lap baa cao kiem roan "tir be" neu khong thu dtroc cac bang chtrng can thiet.

+ Kiem toan vien phat hien cac hanh vi gian Ian nghiem trong, vi pham phap luat thi c6 quyen kien nghi don vi sua chua va c6 quyen dien dl,it cac sai pham trong bao cao kiem toano
4. Tn;m9 yeu, rui ro 4.1. Trong yeu * Khai niem: Trong yeu la thuat ngu dung d~ the hien tarn quan trong ella

mot thong tin (met s6 lieu ke toan) trong bao cao tai chinh. Khai niem trong yeu chi ve ban chat, quy mo cua cac gian Ian, sai sot nghiem trong c6 anh huong den bao cao cua don vi.

Thong tin dtroc eoi 1a trong yeu c6 nghia la neu thieu thong tin d6 hoac
thieu tfnh chinh xac cua thong tin d6 Sl! anh hirong den cac quyet dinh cua

31

ngiroi Slr dung bao cao tai chinh. Mire trong yeu tuy thuoc VaG tarn quan trong va tinh chat cua thong tin hay cua sai s6t diroc danh gia trong hoan canh CI;l the. Mire trong yell la mot ngtrong, mot diem chia cat clur khong phai la noi dung cua thong tin d6. Tinh trong yeu cua thong tin phai xern xet tren cit phuong dien dinh lirong va dinh tfnh. Dieu quan trong la kiem toan vien phai xet doan duoc tinh chat nghiem trong cua nhtmg gian Ian, sai sot lam sai ban chat cua d6i tuong kiem toan dan den nnan thirc, danh gia sai. Do d6 din xac dinh diroc nhitng van d~ thuoc v~ ban chat cua gian Ian, sai s6t khong th~ b6 qua, va co the bo qua nhirng sai s6t, nharn IAn khong co ban, khong ban chat.

* Nguyen

tdc xet dodn tinh trong yeu:

Viec xet dean tinh trong yeu thuoc ve quan diem chu quan cua kiem toan vien. M6i cong ty kiem toan chuyen nghiep thucng ra cac quy dinh co tinh chat nguyen t~c ve xet doan tinh trong yeu d~ thong nhat chi dao cac khach hang va cac kiern toan vien cua minh. Thirong cong ty kiem roan dua VaG can CU sau:

de

- Quy mo cua sai pham: Quy mo cua gian Ian, sai sot the hien mat dinh lucng, dinh tinh cua cluing. Dit~u kho khan trong viec xem xet quy mo gian Ian, sai sot Iii xac dinh duoc cac yeu t6 tiern ve quy mo gian Ian, sai sot lam anh huang den nhan thirc va danh gia gian Ian, sai sot.

ve

an

Vi m(it dinlt luang: Tuy tirng bao cao tal chfnh rna KTV xem xet mire d¢ trong yeu khac nhau. V6i tirng bo phan, khoan muc tren bao CaD tai chinh rmrc d¢ xem xet khac nhau, c6 the dua VaG 4 can ell': Tuy theo tam quan trong ella tung chi tieu tren bao CaD tai chinh, dac biet Ia nhirng chi tieu lien quan den loi nhuan, tinh hinh thanh toan, tinh hlnh tai chinh. Dua vao tfnh

chat

ella tung chi tieu tren bao cao tal ehinh la khach quan

hay chu quan

Kinh nghiern ella KTV nhirng hin kiern toan tnroc, neu khoan muc nao hay sai sot thl se trong yeu. c6 sai pham nho nhung lai mang tfnh trong yeu. C6 nhtrng sai pham do gian lan hoac lien quan den tinh quy tac phai coi 13.trong yeu han Ia sai sot vo tlnh neu nhu cung d¢ Ian va luong. - Quan h¢ gitra sai sot tirng khoan muc d6i v6i loi nhuan cu6i cung ella dan vi.

Ve dinh

tinh: Ve ban chat,

co the

32

Khi xem xer cac sai pham, can xet trong m6i quan he nrcng quan vci cac chi tieu. Vi du quan h~ giira chi phi va thu nhap lien quan den loi nhuan, Sai pham nho a chi tieu nay nhung co the HI.sai pham trong yeu a chi tieu khac. Sai pham tuy nho nhung tac dong den chieu huang ngiroc cua mot don vi thi phai coi d6 la trong yeu,

MQt 56 sai pham diroc coi la trong yeu bat chap so hrong HI.baa nhieu, d~c biet Iii sai pham ella nha quan IY. Vi vay KTV pnai yeu cau, chu y giai trinh.

* Cae

buac tien hanh danh gia tinh trong yell:

luong tinh trong

- Uoc luang sa be) ban dOLI: Day HI.e6ng viec sa bo uae

yeu cua gian Ian, sai sot. Kitrn roan vien tien hanh uac tinh t6i da ve gian Ian, sai s6t rna dam baa rang 6 mire dQ uac hrong do chua anh huang den cac y kien nhan xet cua kiem toan vien ve baa cao tai ehinh va ngiroi sir dung thong tin. Day la cong viec uoc tinh va holm toan mang tinh chu quan ella kiem toan vien.

ban

Viec uoc tinh sa bo ban dau ve tinh trong yeu can phai dua vao quy mo, chat va phai tuy thuoc vao d6i nrong kiem roan, tuy thuoc vao quy mo ella timg don V! ducc kiern toano Mac du la viec ircc hrong thea xet dean chit quan, song de c6 the chi dao va de tranh ducc rui ro Ion, cac cong ty, t6 cnuc kiem roan thuong dua fa nmrng huang da.n chi dao cho cac kiem toan vien ve nhung van de can duoc hil~u biet, nhan thirc tit cac khach hang ve gian lan, sai s6t. - Phan bd uac luang sa he) ban ddu : Phan bo s6 uoc tinh ban dau ve tinh trong yeu cho cac bo phan, khoan muc tren bao cao tai chinh, Viec phan b6 iroc hrong ban dau ve tinh trong yeu can dua vao nhirng can ell sau :

+ Cac khoan muc thuong hay bi gian Ian, sai sot theo kinh nghiern cua kiern roan vien.

+ Chi phi can thiet de tien hanh kiern roan v6i tung khoan muc. Viec phan b6 uoe tinh ban dau ve tinh trong yeu cling mang nang tinh chu
quan, do vay phu thuoc vao kha nang xet doan ella kiem roan vien. - Uac tinh tdng s6' sai sot trong tung bi) phan, khodn muc : Kiern roan vien thirong dua vao cac sai s6t phat hien diroc trong mau kiem roan d~ uoe tfnh sai
sot cua tirng khoan muc, bo phan baa cao tai chinh, d~ so sanh v6i sai sot co th~ bo qua va quyet dinh chap nhan hay khong chap nhan khoan muc d6 hay phai tien hanh them cac thu tuc kiem soat khac. - Vite tinh sa; s6' toan b¢ eae kJIOGn m~le: Sau khi da true tinh duoc sai s6t tirng khoan muc, b¢ phan, kiem toan vien tien hanh tong cong cac sai sot uoc tinh ella tat ca cac khoan muc, bo phan,

33
3.GTKT-A

- So sanh. sai satoan bi) viii sa; so' uac tinh ban ddu : Tren co sa so sanh u6'e tfnh sai s6 tdng cong voi sai s6 u6'e lirong sa bo ban d:iu giup kiem roan vien danh gia roan bo gian Ian, sai s6t trong cac khoan muc, b¢ phan c6 Ian han mire trong yeu chung cua toan bo bao cao tai chfnh khong. Tir d6 c6 9 kien, nhan xet nnrc d¢ trung thuc, hop 19 cua bao cao tai chinh,

ve

Xet doan, danh gia dung rrurc d¢, tfnh chat trong yeu cua gian Ian, sai sot se lam giam thap hoac tranh diroc fui ro ki~m toano

* Y nghia:
Khai niern trong yeu giiip kiem roan vien xac dinh duoc noi dung, thoi gian va pharn vi cac phuong phap kiem toan. Xac dinh dl1qe tlnh hop cao tai chfnh.

ly va trung

thirc cua cac doanh nghiep trong bao

4.2. Riii ro "Kha! niem : Rui ro kiem toan la fui ro rna kj(~rn toan vien va c6ng ty kiem toan phai khi dira fa y kien nhan xet kh6ng thich hop cac baa cao tai chfnh cua mot don vi diroc kiem toan,

mac

ve

Qua trlnh kiem toan duec tien harm qua nhieu giai doan khac nhau voi nhieu h¢ thong, n¢i dung thong tin khac nhau, do vay rui ro kiem toan dircc xac dinh . urong irng voi timg d6i urong kiem toan, giai doan cua qua trinh kiem toano

Do tfnb chat nghe nghiep cua kicm roan, khi lap k€ hoach kh~m toan cho mot hop dong cu tb~, kiem toan vien phai du kien diroc muc d¢ fui fa d~ xac
dinh, 19a chon phuong phap kiem toan cho thich hop nham phat hien nhimg gian Ian, sai sot tren bao cao tai chinh. C6 nghia Ia kiem toan vien phai di danh gia rui ro kiem toan,

Danh gia rui fa kiem roan Ia viec kiem roan vien va e6ng ty kiem roan xac dinh rmrc d¢ rui TO kiem toan c6 th(! xay fa Ia cao hay thap, baa g6m danh gia rui ro tiem tang, fui TO kiem soar, rui TO phat hien, Rui TO kiem toan diroc xac
dinh tnroc khi lap

ke hoach

va tnroc khi thirc hien kiem toano

Mac du rmrc dQ rui ro.cao thap se anh hubng den n¢i dung, trinh tg. phirong phap kiern roan, do vay can thiet phai phan loai riii fa kiem roan nrong img voi d6i tirong kiem toan va muc dQ nll ro tiem tang, riJi TO kiern soar, nri ro phat hien : - Rui ro tihn tang: La rui TO tiem an, von co do kha nang timg nghiep V1,l, tirng khoan muc trong baa cao tai chinh chua dirng sai s6t trong yeu khi tfnh 34
3.GTKT-t3

* Cae

loai rui ro :

rieng re hoac tinh gop, mac du c6 hay khong c6 he thong kiern soat noi bo, kiern toan vien can phai danh gia diroc mire d¢ rui co tiern tang la cao hay thap It! chon cac thu phap kiem toan, xac dinh khoi lucng cong viec, thai gian, bien phap va chi phi can thiet cho mot cuoc kiem toan.

de

Viec phan tich danh gia rrurc d¢ rui ro tiem tang c6 the tien hanh thea trinh W tir diroi len tren hoac tit tren xuong dum. Viec danh gia rui ro tiem tang c6 the tit viec phan tfch, danh gia d6i voi cac dan vi, bo phan mot each rieng bier, sau d6 t6ng hop lai hay tien hanh theo trinh nr ngiroc lai tir don vi tcing the sau d6 xuong cac dan vi, bo phan, khoan muc ... danh gia rui TO tiem tang, kiem toan vien phai dua vao viec xet doan chuyen mon ella minh tren nhtmg nhan to chu yeu sau : + san chat kinh doanh cua khach hang: Cong viec san xU11t kinh doanh cua doanh nghiep nhu san phim. dich vu, co cau von, moi mrong kinh te. dia diem hoat dong .... Cac nhan t6 anh huang den nganh nghe rna doanh nghiep dang hoat dong nhu cac dieu kien kinh te, canh tranh, nhirng thay d6i ve cong nghe tac dong toi kinh doanh, chinh sach tiep thi, chien hroc canh tranh then chat ... + Ban chat ella cac b¢ phan khoan muc duoc kiern toan nhu cac knoan muc va loai nghiep V1,l kinh doanh, tinh chu quan cua he th6ng tirng nghiep vu, tirng khoan muc cua bao cao tai chinh ...

De

ke toan

d6i voi

tin trong dan vi nhir rmrc d¢ va pharn vi dien toan hoa, muc hieu qua, ban chat phirong phap ke toan ... + Tren phuong dien s6 du tai khoan va Ioai nghiep vu : 56 du cua cac tai khoan du phong ; nghiep V1,l kinh te d6i voi chi phi phat sinh sau khi ghi nhan

+ Ban ch~t he thong k€ toan

va thong

tinh vao chi phi hay vao nguyen gia TSCD ; Cac nghiep vu, sir kien phrrc tap nhu kien tung, rrom cap ; Viec ghi chep cac nghiep vu b~t thtrong va plnrc tap ...

ban

da.u TSCD

+ Viec danh gia rmrc d¢ rui ro tiem tang thuong diroc bat dau voi viec ki~m
diem xem KTV dii biet diroc nhttng gl ve cong viec kinh doanh va ban chat kinh doanh cua mot dun vi. Neu KTV khong ly giai ducc nhimg van de thuc ban chat kinh doanh cua khach hang thi ho co the se khong nhan biet va khong xac dinh diroc nhiing khu vue rui ro quan trong, - Rtii ro kilm soar: La rui ro xay ra sai s6t trong yeu trong tung nghiep V1,l, tirng khoan muc trong baa cao tai chfnh khi tinh rieng re hoac tfnh gop rna he thong ke toan va h¢ thong kiem soat noi b¢ khong ngan ngira h€t hoac khong phat hien va sua chua kip thai.

35

Rui ro kiem S0<1t Ia rui ro luon xuat hien va kh6 tranh khoi boi nhlmg han ch€ co htru cua chinh h¢ thong kiem soat noi bo, Nhtrng han che d6 Iii :

+ Yeu cau ve tinh nieu qua cua chi phi bo ra dtS kiern soar phai nho hon nhOng t6n hai do sai sot, gian Ian gay nen,
+ Kha nang gay fa sai s6t cua con nguoi do tfnh thieu
d¢ nghiep vu.

can trong,

do trinh

+ Viec vi pharn quy dinh cua h¢ thong kiem soat nci bo trach nhiern cua
chinh cac nha quan

19.

+ Khong c6 cac bien phap, thu tuc kiem soat phil hop. Danh gia rui ro kiem soat Hi danh gia tinh hieu qua cua he thong kitm scat noi bo va he thong ke toan cua doanh nghiep doi v6i viec phat hien, ngan chan gian Ian, sai s6t nghiern trong tren bao cao tai chinh. C6 fai nhieu nhan to anh huong den viec phan tich, danh gia rui ro kiem soat, do la: bien che, trlnh d¢ nang luc cua he thong ki~rn scat, tinh chat phuc tap va quy mo, kh6i hrong cua cac giao dicn, cac thu tuc, bien phap kiem soat.. Tren co sa cac nhan t6 ruth huong, khi danh gia he th6ng ki~rn soat noi bo, kiem roan vien can phai xac dinh mire d¢ rui ro kiem soat Iii cao hay thap dt lira chon thu phap, trinh tv tien hanh kiem toan thich hqp. Cach thuc tien hanh danh gia rui ro kiern scat c6 the phan tfch tiI tren xu6ng dtroi nhu nri ro tiem tang. Kie"'mtoan vien co thi danh gia rui ro kie'm soar a muc cao do,' viii mot hay tilt cd cac co siJ dan lieu khi kie'm (Dan vien tin rang:

+ Cac thu tuc va cac bien phap kiem soat cua don vi doi voi mot hay tat e<:l
cac co sa dan lieu dell khong co tac dung. + KTV khong co day du co sa danh gia lac dung cua cac thu tuc va cac bien phap kiem soat cua don vi. Kiem toan vien co the'danh gia rui 1"0 kie'm sodt Iii (hap chi khi : + Xac dinh dtroc cac thu tuc va bien phap kiem soat cua don vi lien quan den eo sa dan lieu lil co tac dung, co kha nang phat hien va ngan chan cac gian

Ian va sai s6t. + Co dieu kien va co ke' hoach tien hanh cac thir nghiem
danh gia cua minh

ve h~ thong

de khang

dinh su

kiern soat.

hien: La cac kha nang rna cac buoc kiem toan khOng phat hien diroc cac sai s6t nghiem trong hien co trong cac so du tai khoan hoac cac
phat

- Rui ro

loai nghiep vu,

36

Cac nhan to anh hirong den rui ro phat hien : + Trinh d¢ cua kiem toan vien, + Pham vi, quy rna cua cuoc kiern toano + Tinh hop ly, hieu qua cua cac phirong phap kiem roan ap dung va cac
biroc kiem toan cu thl

Day la rui ro g~n lien voi cong viec ki~rn roan cac doi nrong chu khong phai nhu loai rui ro tren, Rui ro tiem tang va rui ro kicm soar luon t6n tai doc lap voi cac thong tin tai chinh, cluing c6 trong chirc nang heat dong san xuat kinh doanh va moi tnrong quan ly cua doanh nghiep, chung vAn t6n tai nam ngoai pharn vi kiern toan cho du c6 tien hanh kidm toan hay khong, - Rlli ro kiem wan : la kha nang trong baa cao tai chfnh vAn con ton tai gian Ian va sai s6t nghiern trong rna KTV khong phat hien ra, do d6 dua ra y kien nhan xet khong phu hop ve baa cao tal chinh cua don vi khach hang. Nguyen nhan dAn toi rui ro kicm toan :

+ Do han che co hihl cua he thong ke toan, h¢ thong kiem soat noi bo trong
viec phat hien, ngan chan, sira chua sai s6t tren baa cao tai ehinh nen trang baa cao tai chinh luon t6n tai gian Ian, sai s6t.

+ Do tinh phirc tap cua cong viec kiem toano + Do kiem roan chon mau. + Do bang chirng kiem toan thirong rnang tinh xet dean va thuyet phuc
hon la khang dinh chac chan. + Gian Ian cua don vi khach hang thirong rat kho phat hien ngay ca khi kiem roan tat ca cac co dan lieu,

sa

+ Do han che chu quan cua kiern toan vien khi thuc hien cong viec kiem toano Nhu vay cac 1>9 phan cau thanh rui ro kitm roan chinh Hi rui ro tiem tang, rui ro kiem soar va rui ro phat hien rna d6 la kha nang kiem roan vien ctua ra y kien, nhan xet khong thieh hop ve rmrc d¢ trung thuc, hop ly cua cac baa cao tai chinh. Thong thirong KTV chap nhan rui ro va phong ngira rili ro rmrc d¢ chap nhan ducc,

ro: Tuy rui ro tiem tang va rUI ro kiem soar t6n tai ngoai pham vi kiern roan, song KTV c6 the dua vao 2 loai rui ro nay rna du kien rui ro phat hien dt t6 chirc cong viec kiern toan cho phu hop,

* M6'i quan h¢ girta cdc loai rui

37

M6i quan he gitra rui ro tiern tang va rui ro kiem scat di'i duoc danh gia voi rui ro phat hien du kien la m6i quan h~ nguoc chieu. Neu riii ro tiem tang, rui ro kiem soat a rmrc dO cao thi rui ro phat hien du kien lIt thap ; Neu rui ro tiem tang, rui ro ki~m soar a rrnrc dO thap thl kiem roan vien dir kien rui rophat hien mtic dO cao nhung van co the han che riii ro kiern toan

mrrc d¢ chap nhan duoc.

.~

C6 the du kien ,Iii ro phdt hien bang rna tran : T

Cao

Bdng sti I
Thap Trung blnh

Trung binh Thllp Trung blnh Cao

Cao Trung blnh Thap

ThA'p Tha'p Trung binh

Cao Cao

Trong thuc tien cong tac kiem toan, phuc VIJ cho viec danh gia rui ro trong giai doan lap ke hoach kiem toan, nguoi ta thuong bi~u dien m6i quan he gitta rui ro kiem toan va cac b¢ phan cua no bang cong tlnrc sau : ..

de

'-

Rili ro tiem tang

~I ...

Bdngs{i2 C_6_b_a_t_c_u_s_ai_l~fum~C_~ ~ the nao khong ?

..~-------I'_

Rid ro trong ki~m soat

... ::::,:t-----...., Phat hien bang cac thu tuc kiern

soar kh6ng?
.. Khong

Rui ro trong phat hi~n

Phat hien bang kiem toan cua chiing ta khong ?

... Rid ro kitSmtoan

Khong

Y kien sai

38

5. Heat dQng lien tuc

duoc coi Iii hoat dong lien tuc trong mot nrong lai gan co the du dean duoc (it nhat la mot nam ke tir ngay k_et thtic nien d¢ ke roan) khi khong co <; dinh hoac yell Call phai giai the, ngirng hoat dong hoac thu hep dang ke quy rno hoat dong, tim kiem sir baa ho nr cac chu no thea phap luat vii cac quy dinh hien hanh. Nhu vay S,! ton tai cua mot doanh nghiep vci tu each Ia doanh nghiep dang hoat dong diroc thira nhan trong khi lap bao cao tai chfnh. Neu trong baa cao tai chfnh cua doanh nghiep, cac thong tin tai chinh khong the hien diroc khai niem nay thl doanh nghiep bi coi la khong co kha nang ton tai. M~t khac, tal san va cong no diroc ghi chep va phan anh trong dieu kien kinh doanh binh thuong. Neu khai niern heat dong lien tuc khong diroc tlurc hien, doanh nghiep khong th~ thuc hien tai san cua minh thea muc gia da ghi chep va cling co the co nhtrng tbay d6i ve cong no va ky han tra no, Dong thoi: tong gi<i tri tai san, cong no va viec phan loai tai san, cong no trong cac bao cao tai chinh co the cling phai dicu chinh. Trang qua trinh kiem toan, ki~m roan vien phai xern xet cac bieu hien khai niem hoat dong lien we c6 duoc the hien trong cac bao cao tai chinh hoac trong cac tai lieu khac khongCac bieu hien nay duoc the hien: MOt dem
Ddu hieu ve' mdt tai chinh

vi

tlnh trang no phai tnt 160 han tai san hoac no pha! tra ngan han 160 han tai san hru dong: - Dan vi co cac khoan no dai han sap den han tra rna khong c6 kha nang diroc gian no hoac khong eo kha nang thanh toan, hoac dan vi phu thuoc qua nhieu vao cac khoan vay ngan han tai tro cac tai san dai han: - Dau hieu ve viec cat bo cac h6 tro tai cbinh cua khach hang va chu no; - Luong tien tir heat dong kinh doanh bi am the hien tren bao cao tai chinh hay dV bao trong nrong lai: - Don vi co cac chi 56 tai chlnh xau dum rmrc blnh thirong: - L6 hoar dong kinh doanh 160 hoac eo su suy giam 160 ve gia tri ella cac tai san diroc dung d~ tao ra cac luang tien: - Dan
VaG

vi lam

de

- No t6n dong hoac ngirng thanh roan c6 nrc; - Khong co kha. nang thanh toan no khi den han; - Khong eo kha nang tuan thu cac dieu khoan cua hop d6ng tin dung:

39

- Chuyen d6i tir cac giao dich mua chiu sang mua thanh toan ngay voi cac

nha cung cap;

- Khong co kha nang tim kiern cac nguon tai tro eho viec phat trien cac san pham moi thiet yeu hoac cac dl! an dau tv thiet yeu, Ddu hieu

vI tn¢t hoat

d¢ng

- Don vi bi thieu thanh phan lanh dao chu chat

rna

khong diroc thay the;

- Dan vi bi mar mot thi tnrong km, mat giay phep ban quyen hoac mat mot nha cung cap quan trong:
- Don vi g~p kh6 khan v~ tuyen dung lao dong hoac thieu hut cac nguon cung cap quan trong. Cdc ddu hieu khdc - Khong tuan thit theo cac quy dinh ve von cling nhu cac quy dinh khac cua phap luat;

- Don vi dang hi kien va cac vu kien nay chua dtroc xU ly rna neu dan vi thua
kien c6 the hOi thuong khong co kha nang dap U'ngduoc: - Thay d6i vt luat phap hoac chinh sach cua nha mroc lam anh huang bat

dan den cac khoan

loi toi dan vi; - Cac dau hieu khac. Anh huang cua cac su kien hay dieu kien nay co the dtroc giam nhe bdi cac nhan to' khac. Vi d1,1, nh huong cua viec dan vi khong co kha nang thanh toan a cac khoan no phai tnt thong thuong khi den han co th€ duoc giam nhe bang viec Ban Giam d6e co ke hoach duy tri luang tien day du nho viec ap dung cac phirong phap khac nhu thanh ly tai san cO'dinh, dieu ehinh lai lich thanh loan no, hoac tim kiem them cac ngu6n v6n moi. Tirong nr nhu vay, anh huong viec mat mot nha eung cap quan trong co th€ ducc giam nhe bang viec thay the mot nguon cung dip phu hop khac.

Ki€m toan vien va cong ty kiern roan co trach nhiem xem xet tinh hop ly cua gia dinh hoat dong lien tuc rna Ban Giam d6c don vi diroc kiern toan da si'r dung khi lap va trinh bay bao cao tai chinh va xem xet eo yeu to' kh6ng chac chan trong yeu nao lien quan toi kha nang hoat dong lien tuc cua dan vi duoc kiem toan can phai duoc trmh bay day du tren bao cao tai chinh. Ki€m toan vien va cong ty kicm roan khong the du dean het diroc cac su
kien hoac dieu kien trong tirong lai c6 the dan den kha nang dan vi kh6ng the tiep tuc heat dong, do do, khi bao cao kiem roan khong cap den tinh khong

de

40

chac chan ve kha nang hoar dong lien tuc khong c6 nghia la da dam baa ve kha nang heat dong lien tuc cua dan vi duoc kiern toan, 6. B~ng chung ki~m tean

6.1. Khai niem

Bang chimg kiem roan Iii cac tai lieu, cac ghi chep chu yeu, cac baa cao tai chinh va moi thong lin khac c6 lien quan den kiern toan. Bang cluing kiem toan Ia co' s6 phap ly cho viec dua ra y kien nhan xet cua kicm roan vien ve cac baa cao taj chinh. Bang cluing kiem roan thuong duoc thu thap tit cac chung tu kiern toan va day Ia ngu6n thu thap bang cluing kiern roan chu yeu. Tuy nhien neu chi dua vao cac chung tir kiern toan d~ thu thap bang chiing kiem roan thi chua du, rna con phai dua vao cac nguon so lieu. thong tin lien quan khac ngoai h¢ th6ng ke toan nhu cac tai lieu hach toan ban d'a.u, cac bien ban xu ly ket qua kiem ke, danh gia lai tai san, xu Iy vi pharn hop dong ... Bang chirng kiem toan c6 the duoc thu thap bang cac phuong phap khac nhau, thuong la kiem tra, quan sat,

tham tra, xac nhan, tfnh toan, phan tfch, danh gia,
6.2. Cac loal bang chtrng ki~m toan

- Phdn loai thea nguon gac:

+ Kiern toan vien nr khai thac va phat hien bang each t1! kiem ke kho hang, ,tai san, quy tien mat, .. : Tinh roan lai cac s6 lieu cua doanh nghiep; Quan sat thirc te chi co gia tri tai thoi diem quan sat; Tai lieu thu hrom duoc 6 tharn tra pnong van. + Do khach hang cung cap: Bao cao tai chinh, bao cao k€ toan noi bo,
cluing tu noa don ghi chep tren s6 k€ toan, cac qua trlnh cua cac nha tanh dao doanh nghiep, tai lieu kiem ke cua doanh nghiep,

+ Do ben thu ba cung cap: Hoa don chirng nr ben ngoai; Xac nhan cua ben thu 3: Xac nhan cua ngan hang ve s6 du, nguci mua, nguoi eung cap ...;
Chuyen gia eung cap; Cac van ban cua cac ben thu 3: Co' quan tai chinh, cong an, kiem lam ...

- Phdn loai thea loai hinh: + Chung tir noi bo. + Chung til ben ngoai, + Cach ghi chep ke toano

41

+ Baa cao tai chinh, baa cao ke toan noi bo,

+ Giai trlnh cua cac nha quan 19. + Thong ke chuyen nganh, + Van ban lam viec vm ben thu ba.
Tuy bang cluing kiem toan co the thu thap tir cac ngu6n khac nhau va bang cac phuong phap khac nhau, song chting phai baa dtroc cac yeu cau:

dam

Yeu cdu day du: Thea yeu cau nay bang chirng kiern roan phai baa duoc tinh khai quat d6i vai roan be d6i nrong kiem toan (cac khoan muc, toan bo thong tin hien co), N6i each khac de dua ra 9 kien nhan xet, kicm toan vien phai thu thap hrong bang chimg kiem toan baa gia tri phap 19 cho ket Iuan ella rninh cung nhu su tin nrong cua khach hang,

dam

du

dam

Yeu cau thich hap: Yeu cau thich hop d~ cap de'n mat dinh tinh cua bang chirng kiem toan, th6 hien d¢ xac dang va tin cay thong qua viec xern xet co dan lieu va cac bang chtmg kil~rn toan, can den ket luan nao c6 bang chung phil hop va co d¢ tin cay cao den ch«t hrong cua bang chirng, chat hrong quyet dinh ve rn~t so Iircng.

sa

Kiem toan vien khai thac cac bang chirng kiern roan v~ nhtmg co din lieu cua cac khoan muc trang baa cao tai chinh chu yeu thong qua phuong phap kiern toan co ban. Con cac bang chiing kiem toan ve coso dan lieu cua h¢ thong kiem soat noi bo lai duoc phat hien va khai thac chu yeu bang viec ap dung phirong phap kiern toan ruan thu, . Viec xet doan tinh thich hop va d:1y du cua bang cluing kiern toan khong c6 mot rhuoc do tuyet deli nao rna phu thuoc vao xer doan nghe nghiep cua kiem toan vien. xern xet bang chirng kiem toan da day du va thich hop chua. ngubi ta thuong tinh den ye'u t6 sau:

sa

De

+ Mire d¢ trong yeu cua tirng khoan muc trong baa cao tai chinb va cac
gian l~n, sai s6t dii phat hien co lien quan den cac khoan muc nay.

+ Mnc d¢ rui fa tiem tang va rui ro kiem soat cua timg khoan muc, + Cac kinh nghiem ella kiem roan vien dii thu thap duoc trong cac ky kiem roan tnroc ve d¢ tin urong vao cac nha quan 19, cac can b¢ nghiep vu, cung nlnr
cac ghi chep ke toan cua doanh nghiep,

+ Tinh trang tai chfnh cua doanh nghiep va cac dieu kien e6 the dan dat cac
nha quan

19 IJ1ac phai

sai pham.

+ Tinh thuyet phuc cua cac bang chung, rmrc d¢ nhat quan, nrong h6 cua
cac bang cluing kiern roan khai thac tiI nhieu ngu6n tai lieu khac nhau.

42

Cac chi phi phai chi ra d~ thu thap cac bang cluing ti€p theo.

6.3. Cac phuong phap thu thap bang chung ki~m roan ~ Kiem tra do,' chieu: Nhin vao cac ghi chep, cac tai lieu hoac cac tai san him hlnh bang cac ky thuat thong thuong nhu ra scat lai, nghien cuu ky, doc, duyet, phan doan, xem xet ky va xac minh ... Ky thuat kiem tra thuong bao g6m hai loai nhu kiem tra vat chA"t a kiern tra tai lieu. v - Quan sat: La tan mat clnrng kien cac biroc cong viec, cac qua trlnh thuc thi cong viec do nguoi khac thl;!c hien, Viec quan sat thirc t€ se cung cap cac bang chirng co dt'? tin cay cao. - Thdm Ira va xac nhdn: Tham tra bao gam viec thu thap cac thong tin phu hop nr nhiing ngtroi am hieu a trong va ngoai don vi duoc kiem toan, Viec tham tra co the tien hanh thea each giri mau yeu cau cho nguoi ngoai don vi hoac phong van nhtmg nguoi co lien quan tnrc tiep trong doanh nghiep,
Cac thong tin hoi am co d¢ tin cay cao, d~c biet Ia thong tin do nguoi thu ba cung cap. Tuy nhien dO tin cay cua tlnr tra 1m con tuy thuoc vao kha nang xet doan cua kiern toan vien vI! tinh khach quan va kha nang hieu biet cua

nguoi tra lai. - Tinh loan: La viee kicm tra d¢ chinh xac v~ s6 hoc cua cac ngu6n tai lieu va ghi chep k€ toan hoac cac con tinh dtroc thuc thi mot each doc lap, Tinh toan cung cd'p cho kiem toan vien cac bang clnrng kiem toan c6 dO tin cay cao xet v~ plurong dien s6 h9C.
- Phan tfch: Nhan dang cac b¢ phan, cac khcan muc cua bao cao chinh hoac s6 du cac tai khoan xac dinh cac van can tham tra. Nghien cuu,

de

de

tm

danh gia m6i quan h¢ noi tai giil'a cac yeu t6 tai chfnh va cac thong tin khac,
tham khao

ky thuat

va phirong phap phan tich.

- Bang chirng kiern roan bang van ban thi c6 gia tri phap 19 cao hon lai n6i. Nguyen ban c6 gia tri hen sao chup, - Bang chirng do kiern roan vien nr khai thac va phat hien dang tin cay hon cac bang chirng thu dircc tit ngu6n khac. - Bang chung thu diroc tu nguon d¢c lap ben ngoai co gia tri hon bang chirng thu diroc tai doanh nghiep,

6.4. LOi khuyen d~ xet doan bang chimg ki~m toan

43

- Nhieu bang chirng thu dtroc til nhieu ngu6n ding chirng rninh cho mot nhan dinh co gia tri han mot bang chirng don le. - Khi kiem roan vien cam nhan dtroc tfnh trung thirc va nang hrc cua can bo quan Iy tai doanh nghiep thi viec xet doan bang chtrng kiem toan tich eire de han bang chirng tieu eire va ngiroc lai. De danh gia bang chirng kiern roan eo dam bao yeu cau dAy diI va thfch hop hay khong, kiem toan vien thuong phai luu y den cac yeu to sau: - Mire dQ. tinh chat trong yeu ella tung khoan muc trong bao cao tai ehinh va rnoi quan h¢ cua cluing voi gian Ian va sai sot. - Mire d¢ rui co tiem tang va rui fa kiem scat.

- Th!!C trang tai ehinh cua doanh nghiep,

- Tinh thuyet phuc va nhat quan, moi quan he gitra nhfmg bang chirng kiem toan thu thap tir cac ngu6n khac nhau. - Kinh nghiern cua kiem roan vien.

7. Cae ehuin mve kiim tean

Clman mire kiern toan diroc hieu thea nghia chung nhat nhu la duong loi chung, nguyen lac co ban ve nghiep vu, ve viec Iy cac moi quan h¢ phat

la

xu
la

sinh trong qua trinh kiem loan.

Cac chuan mire kiem roan ducc ban hanh nhu khuon mau nghe nghiep chi phoi, dh~u chinh, huang dan cac kicm toan vien trong qua trmh kiem toano Dong thoi, cac chuan mire kiem toan con co sa do hrong, danh gia va kiem soat chat hrong cong viec kiem toan cua kiem toan vien cilng nhir t6 chirc

la

de

kiern toano
Thong thuong, rn6i quoc gia deu co he thong chuan muc kiem toan rieng do cac t6 chirc nghe nghiep ve ke toan, kiem toan ban hanh (Hiep hoi chuyen gia ke toan hoac Hiep hoi chuyen gia kiern toan). o cac mroc dang phat trien, khi cac Hiep hoi k€ toano kiem toan chua manh, chua thirc sl}' mot t6 clnrc nghe nghiep thl chuan mire kiem toan eo the diroc ban hanh va cong b6 dum htnh thirc van ban phap ly ella Chinh phu, Chang han Nghi dinh 07/CP ngay 29/01/1994 ella Chinh phu VI! "Quy che kiem toan doc lap trong nen kinh te quoc dan" quy dinh BQ Tai chinh Viet Nam III nguoi chiu trach nhiem ban. hanh cac nguyen tae. chuan mire kiem toan va cac tai lieu chuyen rnon nghiep VI;! kiem toano

du

la

44

Hien nay, mroc ta dang trong qua trinh xay dung va cong bo cac chuan mire kiem toan cua Viet Nam. Tinh d€n ngay 28 thang 11 nam 2003, he thong chuan mire kiem toan Viet Nam bao g6m cac chuan mire kiem toan: Chuan rmrc s6 200: Muc tieu va nguyen tac co ban chi ph6i kiem roan bao cao tai chinh. Chuan mire s6 210: Hop dong kiem toan

Chudn rrurc so 220: Kiem soat chat hrong heat dong kiem toan
ChuAn mire so 230: H6 so kiem toan Chuan rmrc so 240: Gian l~n va sai s6t Chuan mire 56250: Xem xet tinh tuan thu phap luat va cac quy dinh trong kiem toan baa cao tsi chfnh. Chu.ln mire so 300: Lap k€ hoach kiem toan Chuan mire s6 310: Hieu bier

ve tinh

hinh kinh doanh

Chuan rmrc so 320: Tinh trcng yeu trong kiem toan Chuan mire s6 400: Danh gia rui fa va kiern soar noi bq Chuan mire 56 401: Thuc hien kiern roan trong moi tnrong tin hoc Chuan rmrc 56500: Bang chirng kiem toan Chuan mire s6 501: Bang chung kiem roan b6 sung d6i v6i cac khoan muc va su kien d*c bier Chuan mire 56510: Kiem toan nam dau tien Chuan mire 56520: Quy trinh phan tich Chuan mire s6 530: Lay mau kiern toan va cac thit tuc Iva chon khac ChuAn rrnrc 56 540: Kiem roan cac u6c tlnh k€ toan Chuan mire s6 550: Cac ben lien quan Chuan rmrc s6 560: Cac su kien phat sinh sau ngay khoa s6 cao tai chinh. ChuAn mire 56570: Hoar dong lien tuc Chuan mire s6 580: Quy trinh cua Giam doc Chuan mire s6 600: Sir dung

so du dau

nam tai chinh

ke toan

lap bao

nr lieu

cua kiem toan vien khac,

Chuan rmrc 56610: Sir dung nr lieu cua kiem toan noi bq
Chuan mire s6 700: Baa cao kiern toan ChuAn rrnrc 56 800: Bao cao kiem toan

ve nhiing cong viec kiem toan d~

ve baa

cao tai chinh

biet

45

Chuan mire s6 910: Cong tac soat xet baa cao tai chinh Chuan mire s6 920: Ki~m tra thong tin tai chinh tren co

sa cac thu tuc

thoa

thuan

trUDC.

Nhu vay, cac chuan rmrc kiem toan qu6c t€ mot s6 qu6c gia sir dung luon, mot s6 qu6e gia xay dung chuan mire vii quy ch€ kiem toan qu6e gia.

IV. TO CHUC Kr~M ToAN

vA

KlfM ToAN VI~N :VI~T NAM

1. Quy djnh ve thanh I~pva h~t dqng cua t6 ch((Ckii'm totm dqc I~p
- Doanh nghiep kiem toan chi duoc thanh lap khi co it nhat 3 kiem roan vien co Chung chi hanh nghe kiern roan, trong do it nhat co mot trong nhiing nguOi quan ly doanh nghiep kiem roan phai Ia kiem toan vien co Chirng chi hanh nghe. - Trang thoi han 30 ngay ke til ngay duoc cap Giay chirng nhan dang ky kinh doanh, doanh nghiep kiem toan phai thong baa voi B9 Tai chfnh viec thanh lap doanh nghiep kiem roan va danh sach Idem roan vien dang ky hanh nghe top doanh nghiep, - Trong qua trinh hoat dong, doanh nghiep kiem toan phai thirong xuyen dam baa e6 it nhat 3 kiem toan vien hanh nghe. Sau 6 thang lien tuc doanh nghiep kiem toan khong dam baa dieu kien nay thl phai ngirng cung cap dich Vl,J kiem toano

2. Kiim toan vien

2.1. Khai niem
Kiern toan vien Ia nguci co chirng chi kiem toan vien do B¢ Tai chinh cap, co dang ky hanh nghe tai mot cong ty kiem toan dQC lap, tham gia vao qua trtnh kiem toan, diroc ky baa cao kiem toan va chiu trach nhiern tnroc phap Iuat va giarn doc cong ty kiem toan ve cuoc kiern toan.

2.2. Tieu chuan

la

- Ngiroi Viet Nam phai co Idem toan vien:

du cac

tieu chuan sau day moi duoc cong nhsn

+ Co pham eh!t dao due nghe nghiep, trung thirc, Hem khie't, co y thirc
chap hanh phap luat,

+ Co bang cit nhan thuoc chuyen nganh tai chinh - ngan hang. k€ toan, ki~rn roan va chuyen nganh kinh te'...~ da Him thuc t€ cong tac tai chinh, k€
toan, kiem toan du 5 nam tro len.

46

+ C6 kha nang giao tiep bang tieng mroc ngoai thong dung va sir dung thanh thao may vi tfnh.
+ Dii qua ky thi tuyen kiem toan vien do B¢ Tai chfnh t6 chirc va diroc B¢
tnrong B¢ Tai chinh cap Chtrng chi kiem toan vien, nghe nghiep qu6e te' hoac t6 chtrc mroc ngoai cap va duoc B¢ Tai chfnh thira nhan thl phRi qua ky thi kien thtrc ve luat phap Viet Nam do B<) Tai chinh t6 chirc hoac diroc B¢ tnrong B9 Tai chfnh cap Cmrng chi kiem toan vien, - Ngmri chi kiem toan vien do

co chtmg

t6 chirc

- B¢ Tai chinh quy dinh n¢i dung thi tuyen, thu tuc cap va thu h6i cluing chi kitm toan vien.
Cac kiim loan vien hoat dong voi nguyen tde himh nghe':

+ Tuan thu phap lu~t cua NhA mroc Viet Nam. + Trung thuc, d¢c lap, khach quan va cong bang, + Bf mat so lieu, + Tuan thu cac chuan muc ktS toan va kitrn toan cua Viet Nam va cac chuan muc qu6c ttS rna Viet Nam thira nhan,
2.3. Trach nhiem ella kitm toan vlen -Chap hanh cac nguyen tac heat dong kiern toan quy dinh, - Trang qua trmh thirc hien dich vu, kitm toan vien khong diroc gay tra ngai hoac can thiep vao ceng viec dh~u hanh cua dan V! dang kiem toano

- Ky bao cao kiem toan va chiu trach nhiem ve hoat dong nghe nghiep
cua mlnh,

- Thirong xuyen trau d6i kien thtrc chuyen rnon va kinh nghiem nghe
nghiep, Thuc hien chuang trlnh cap nhat kien thuc hang Dam thea quy dinh cua B¢ Tai chlnh.

- Kitm toan vien vi pham dieu cam cua luat dinh thi tny thea tinh eMit va mire d¢ vi pham se bi tam dinh chi, cam vinh vi~n dang ky hanh nghe kiern toan hoac phai chiu trach nhiem thea quy dinh cua phap luat.
2.4. Quyen han ella ki~m toan vien

- DQe lap ve chuyen mon nghiep vu, - Duqe thuc hien kiem toan baa cao tai chlnh va cac dich vu cua doanh nghiep kiem toan thea quy dinh, - Yeu cau dan vi duoc kiern toan eung cap day du, kip thoi tai lieu k€ toan va cac tai lieu khac co lien quan den hop d6ng dich vu,

47

- Dieu tra, xac nhan cac thong tin kinh te lien quan den don V! diroc kiern tcan a trong va ngoai dan vi. nghi cac dan vi, ca nhan co tham quyen giarn dinh ve mat chuyen m6n hoac lam tu van khi can thiet.

De

eo

- Trong qua trmh kiern toan, neu phat hien dan vi diroc kiem toan e6 hien urong vi pharn phap luat, kiem toan vien co quyen thong bao va kien nghi dan vi co bien phap sua chua sai pham va co quyen ghi y kien cua minh vao baa cao kiem toano

- Tir ch6i Hun ki6m toan cho khach hang neu xet thay kh6ng du nang lire
chuyen mon, khong diJ dieu kien hoac vi pham quy dinh,

C5u hoi
1. Hay pM-n Uch lam ro khai ni$m ki€m toano Phan bi$t 3 loai ki~m toan: Ki€lm toan d9C I~p, ki6m toan nna rnroc, kiem toan n9i bi? 2. Neu pham vi va rnuc dfch cua kiem toan d9c I~p. 3. Trinh bay cac yeu t6 cua co Sd dan li$u va M th6ng khtlm scat n9i b9. 4. Neu nhltng quy djnh va vi~c thanh lap va neat d9n9 cua t6 cturc kiem toan d¢c I~p; tieu chu~n, tracn nh;~m va quyen han cua kiem toan vien Vi$t Nam.

48

Chuang 2
, ".TRINH TU KIEM TOAN

Mlf,C

tieu:

Cung cap cho hoc sinh nhiing kiln thuc C(/ bdn vi cac buac tien hlmh mot cuoc kie'm toano HQc sinh phdi nhdn hiet duac va sdp xep trinh tl! cac buoc tien hanh mQI cuoc kilm toano Hoc sinh phd; nhan biet eac log; baa cao kilm loan duac kilm todn vien lljp eho dan vi duac kie'm loan va phon bi¢t n¢i dung, die'u kien eua tung loai baa cdo kie'm toano Qua trinh kilm toan thuang g6m ba giai doan: lap ke' hoacli kiem todn, thuc hien kie'm todn, holm thann kie'm toan.

I. L~P

KE HO~CH

KIfM ToAN

Lap ke hoach kiern toan IIIkhau cong viec dilu tien, co y nghla quan trong doi v6i moi cuoc kiern toan v6i nhtmg noi dung khac nhau. Lap ke hoach ki~m toan voi cac noi dung can thiet phai tien hanh III tien de cho viec dam bao chA't luong kiem toan, xac dinh duoc thci gian, bien che, chi phi, cling nhu pham vi, noi dung va phirong phap tien hanh kiem toano lap ke hoach kiem toan can phai can ell' vao noi dung kiem toan, qui me, dac dh~m hoar dong san xuat kinh doanh cua khach hang, mire d¢, tfnh chat phirc tap cua cucc kiem toan ciing nhu trlnh d¢ hieu biet, kinh nghiem cua kiem toan vien,

de

De

* Noi

dung cua ke' hoacb kilrn toan

- Xac dinh muc tieu, pham vi kiem toano - Tim hieu ve hoat dong san xuat kinh doanh, he thong kiem toan noi be, he thong k€ toan cua doanh nghiep,

49
4.GTKT·A

- DI,l kien d¢ tin cay (du kien mire d¢ rui ro) doi voi he thong kiern soat. - Xac dinh noi dung, thu phap tien hanh kiern toano

- Xay dung quy trinh kiern toan cu the.

Cong viec lap k€ hoach kiern toan dtroc b~t dau tir khi nhan diroc yeu cau kiem toan hoac giay moi kiern roan va su chap nhan lam kiern toan cua C6ng ty

kiem toan bang mot thu hen kiem roan hoac hai ben da: ky hop dong kiem toano
Thong thuong khi mot doanh nghiep co nhu cau kiern roan phai co cong van hoac thu moi kiem toan giri cho cong ty kiern toano Thu rnoi kiem toan co nlnrng noi dung chinh sau:

S6, ngay va thang cong van Ten va dia chi dan vi moi kiem toan Ten cong ty ki6m toan diroc moi lam kiem toan
Noi dung kiem toan

Yeu cau kiem roan Uri chap nhan tn'! phi kiem roan Ten, chirc vu nguoi ky va dau cua dan vi. Mall cong van mai lam kie'm roan: Bdngs63 Cong tyABC S6:
Ha N(Ji, ngay ..... thong ...... ndm ......

Kinh gm: COl1g ty kie'm toan

..

Thea nhu cau thuc teo cong ty ABC xin mci Cong ty kiem toan ...... giup lam dich vu kiem toan baa cao tai chfnh nam ...... Thea cac yell cau phap dinh se ducc thea thuan tren co sa hop dong kiern
toan.

Kinh mong quy cong ty chap nhan. Dia chi cua Cong ty ABC .... Dien thoai . Glam doc cong ty ABC

Ky ten dong

ddu

50
4.GTKT·a_

Neu chap nhan yell Call kiem toan cua doanh nghiep thl cong ty kiern roan phai co thu hen kiem toano 11m hen kiern toan la su xac nhan bang van ban rang 1m moi cua khach hang da diroc chap nhan, dong thai xac dinh muc lieu va pham vi kiem roan cfing nhtr trach nhiem cua kiem toan vien doi voi khach hang va hinh thirc bao cao kiem toano

Mau Thu hen kii'm todn:

Bang CDNG TY KIEM ToAN A (Dia chi, dien thoai, fax)

so' 4

' ........ , N gay

t ha ang

~ nam ..

Kinh giri: Nguoi nhan: V Iv:

C6ngty ABC

S612, Pha P. Ha Nt)i, Vi~t Nam Ong (Ba) •••• Glam doc Cung ctip dich vu chuyen nganh cho C6ng ty ABC

ke toan,

ki~m toan

Thua Dog (Ba). C6ng ty Kiem roan A xin gui t61 Ong (Ba) 1m chao tran trong va 1m cam an vt Sl,f tin nhiem cua Ong (Ba) t61 nhtrng dich vu chuyen nganh cua cluing 16i trong nhiing nam qua. Chung toi han hanh diroc gjri toi Ong (Ba) birc thu nay ve dich vu kicm toan Baa cao tai chinh nam ... ket thuc ngay .... thing .... narn .... cua Cong ty ABC. CaNG vrrc THVC HIeN Kilm todn bdo CaD raj chinh • Chung t6i se rien hanh kifm roan bao cao tai chinh cho nam tai chinh ... ket thiic ngay .... / ... I... , tuan thea chuan mire kiem roan Viet Nam (hoac chudn rmrc ki~m roan quoc te duoc chap nhan) va cac qui dinh hien hanh cua Viet Nam.

51

• C6ng ty ABC c6 trach nhiem Iuu giu chirng tit, so ke toan, cac tai lieu lien quan; c6 trach nhiern lap, ky bao cao tai chinh va cung cap day du, kip thai tai lieu theo yeu cau cua cluing t6L • Chung toi c6 trach nhiern kiem tra va trlnh bay y kien ve bao cao tai chmh; lap ke hoach va thirc hien kiem roan nham dua ra SI! dam bao hop Iy fang cac bao cao tai chinh kh6ng con chua dung nhung sai s6t trong yeu, Chung toi cung danh g ia viec thirc hien churin mire va che d¢ ke toan cua C6ng ty. • Do ball chat va nhfmg han che von co cua kiem roan ciing nhir cua he thong ke roan va M thong ki~m soar noi b¢ c6 nhirng rui ro kh6 tranh khoi, ngoai kha nang cua kiem roan vien va cong ty kiem loan trong viec phat hien het sai s6t. • Ket thiic cuoc kiern toan, cluing toi se cung cap eho 6ng (Ba) ... ban Bao cao kiern toan va Thu quan ly (neu co) bang tieng Viet va tieng (Anh) cap den nhrmg diem thieu s6t cua he thong ke toan va h¢ thong kicm soar noi bo rna chung toi da phat hien ra.

de

• Chung toi chiu trach nhiem ella minh thea qui dinh ella phap luat

ve kiem

roan doc lap baa cao tai chinh,

• Cong viec duoc hoan thanh sau .... ngay, k€ tit ngay birc thir nay diroc 6ng (Ba) chap nhan chinh thirc. (Co thi neu cdc loai dich Vl:l khdc, cac cam ke't vi trdch nhiem cua Gidm doc Cong ty ABC va trdcb nhiem ella Cong ty kiem toan}.

PHI DlJrINH
Chung toi xac dinh gia phi eho tirng loai dich Vl;l khac nhau dira tren mire d¢ phirc tap va hieu qua thuc t€ cua e6ng viec hoan thanh. Ngoai ra chiing tai se tinh them mot so chi phi khac tren co chung tit phat sinh thuc

sa

teo

Chung toi du tinh rmrc phf kicm toan cho nam tai chfnh ket thuc ngay .../ ./ la., VND (Bang chtt ), va mire chi phi khac khong virot qua VND. Chung toi rat vui long duoc giai dap nhirng thac mac cua 6ng (Ba) neu c6. Neu Ong (Ba) chap thuan Thu hen nay cua chung toi, xin vui long ky ten xac nhan duoi day va gjri Iai cho cluing toi mot (01) ban. Chung toi hy vong som nhan duoc su xac nhan cua 6ng (Bit), Xin chan thanh

cam an

52

D~I DrtN CONG TY KIEM ToAN A Glam doc (H(I ten, chii kj, dong ddu)
Chung

toi do dfJc va nhdt tri v{ri cdc dUu khodn neu tren D~I DltN CONG TY ABC
Giam doc (H(I ten, chii kj, dong ddu)

Thu hen kiem toan co th~ thay the bang hinh tlurc c6ng van chap nhan kiern toan v6i noi dung nrong ur. Mau cong van chdp nhan kil'm loan:

Bang so' 5

Cong van chap nhan ki~m toan

Cong ty kiern toan 56:
Kinh gui: .
.

Ha NQi, nga»....thdng ..... nam

Cong ty kiem roan dii nhan duoc c6ng van s6 ngay " cua quy c6ng ty ngh] giup viec kiem toan baa colo tai chinh nam cluing toi xin tnt Uri nhu sau:

de

1. Cong ty kiern toan ...... chap nhan nghi cua quy cong ty, se tien hanh c6ng viec kiem toan baa cao tai chinh nam ...... cua c6ng ty.

de

2. De nghi quy cong ty chuan bi toan be cluing tir, s6 ke toan va baa cao tai chfnh nam ..... va ell can bo ke toan co lien quan cimg lam viec tir ngay ...... 3. L¢ phi dich V1,l se tinh toan va thoa thuan tren co so noi dung c6ng viec

de

va thoi gian thuc te lam viec.

duac phuc Vi! quy Cong ty. D· c hi ia 1.................................. G" doc lam
Han hanh
A '

Dien thoai:

Cling v6i thtr hen ki~m toan (hoac cong van chap nhan ki€m toan) cong ty kiem roan ell kiem toan vien lam kiern toan. Tuy thea su hieu bier sa bo ve

de

53

doanh nghiep va noi dung, yeu cau kiern toan da thoa thuan de co the ClI mot hoac mot s6 kiern toan vien chiu trach nhiem kiem toano Viec cit kiern toan vien can chu 9: - KTV phai co trlnh d¢, nang luc chuyen man du kha nang thuc hien cong viec va du tin nhiern voi khach hang, c6 th~ ell' kiern toan vien duoc khach hang
moi tnrc tiep. - KTV phai la ngiroi khong co quan he kinh te voi doanh nghiep, - KTV ding phai Ia ngiroi khong co quan he ho hang ruot thit voi mot trong nhtrng ngiroi lanh dao doanh nghiep,

Sau khi da clI ki~m toan vien, cong ty kiem roan va kiem toan vien chinh cung voi dai dien cua khach hang phai ky hop dong kiem toano Hap dong kie'm loan g6'm cac nt;i dung sau: - 86, ngay, thang va dia diem ky hop dong. - Cac can ell ky hop dong. - Cac van ban phap ly ve hop dong kinh te: Thu moi kiem roan, thu hen kiem toano - Ten, dia chi cua khach hang, len, chirc vu nguoi dai dien, s6 tai khoan ngan hang. - Cac noi dung can thea thuan: Noi dung dich V1,I nhan lam kiern toan Nhimg nguyen tac co ban phai tuan thu theo trong qua trlnh trnrc hien dich vu kiem toano

de

_ - Trach nhiem cua ben nhan lam dich Y1:l kiem toan, thuc hien dung yeu cau, dung nguyen tac, dung thoi han ... ;.Trach nhiern cua ben moi kiem toano Cung cap tai lieu thong tin.

+ Bao cao giai trinh cho KTV.

+ Cit nguoi cong lac. + Bao darn dieu kien lam viec, + Thanh toan phi kiern toano - Thoi gian bat dilu va kel thuc cong viec. - Phi kiem toan, phuong tlurc va thoi han thanh toano - Viec xu ly phat sinh neu co.

54

- H9 ten, chirc danh va chrt

ky cua

ngiroi dai dien moi ben va dong dau,

Hop dong kiem toan phai lap 2 ban, neu phai lap bang tieng mroc ngoai thi cling phai lap 2 ban co gia tri nhir nhau, moi ben deu girt mot ban de thee doi viec thuc hien, Mau hap d6ng kiem toan: Bang s(J6 CONG TY KIEM ToAN:........
(Dla chi, dien thoai, fax)

can

CONG HoA xA HOI CHU NGHiA VltT NAM

D()c lap - Tu do - Hanh phuc

ss. IHDKJ

......... , Ngay

thong

ndm

HOP DONG KIl3M rOAN

v /'1: Kiem toan Bao cao tai chfnh nam .... cua Cong ty .,.

Can elf ... (Phap lenh Hap dong kinh teva Nghi dinh so: ..... ngay..... eua
Chinh phi), qui dinh chi tie't viec thi hanh Phap lenh Hap dong kinn te); Can eu... (Nghi dinh stJ 071ep nga» 2910111994 eLta Chinh phu ball hanh Quy che' kie'm todn d9C l¢p trong nen kinh te' quoc dan); Thuc hien chuan mire kiern toan Viet Nam so 210 ve Hop dong kiem toan;

Ben A: Cong

ty

(Dum day goi tat Ia Ben A)

D~i dien Ia Ong (Ba)

Chrrc vu
Di~n thoai Fax Dia chi

Tai khoan so

tai ngan hang

55

Ben- B: C6ng ty kit~mtoan ...••••

(Duoi day goi tilt

la Ben

B)

D~i dien Hl Ong (Ba)

Chirc VI:I

Di¢n thoai Fax Dia chi Tai khoan

so

tar ngan h' ang

• A

Sau khi thoa thuan, hai ben nhat tri khoan sau:

ky

hop dong nay gom cac dieu

Dieu 1: Noi dung dich vu. Ben B se cung cap cho Ben A dich
ket thiic ngay .../ .../... (hoac ...).

V1,I

kiem toan BaD cao tai chinh narn ...

chuan mire kiem toan Viet Nam (hoac Chuan rrurc kiem toan quoc te dtroc Viet Nam chap nhan), Cac chuan mire nay doi hoi Ben B phai lap k€ hoach va thuc hien kicm toan dat duoc S1! dam bao hop IS' rang bao cao tai chinh khong con chua dung nhtmg sai s6t trong yeu, COng viec kiern toan bao gom viec kiEm tra va thirc hien cac thir nghiern co ban cac bang clnrng cho nhtrng khoan muc va nhtrng thong tin trong bao cao tai chinh. Cong viec kiem roan cling bao gem viec danh gia cac chinh sach ke roan diroc ap dung, cac ucrc tinh va xet doan quan trong cua Giam doc ding nhu danh gia viec trlnh bay tcing the bao cao tai chinh.

Dieu 2: Luat dinh va chuan muc, Dich vu kiem roan dtroc tien hanh theo ... (quy che kidm roan doc lap), theo

de

Do ban chat va nhtrng han che von c6 cua kiem toan cling nhu cua h¢ thong k€ roan va he thong kiem soat noi bo, e6 nhirng rui ro kh6 tranh khoi, ngoai kha nang cua kiern toan vien va cong ty kiem toan trong viec phat hien her sai sot.

Dieu 3: Trach nhiem va quyen han cua cac ben.

3.1/ Trach nhiem cua Ben A: - LUll giir va quan IS' chirng tir, s6 ke toano bao cao tai chinh va cac tai Iieu co lien quan den Ben A mot each an roan, bi mat theo qui dinh cua Nha rnroc:

56

~ Baa dam cung cap kip thai. day du cho Ben B cac thong tin can thiet c6 lien quan den cuoc kiem tcan baa gam chirng tir, s6 ke' toano bao cao tai chfnh va cac tai lieu lien quan khac; - Baa cao tIDchinh dung de kiem toan phai duoc Ben A ky va d6ng dau chfnh thiic tnroc khi cung cap cho Ben B. Viec lap baa cao tai chinh va cong b6 cac thong tin khac la trach nhiem cua dC10 vi duoc kiem toano Trach nhiem nay doi hoi h¢ thong ke toan va he thong kicm soar noi bo phai thieh dang. sir lua chon va ap dung cac chinh sach ke toan va viec dim baa an toan cho cac tai san cua dan vi; - Ben B c6 the yeu diu Ben A xac nhan bang van ban su dam baa v~ cac thong tin va tai lieu lien quan den cuoc kiern toan da eung cap cho Ben B; - Cir nhan vien cua Ben A tham gia, ph6i hop voi Ben B va tao dieu kien thuan loi de Ben B c6 th~ xem xet tat ca chirng tit, s6 ke toan va cac thong tin khac can thiet eho cuoc kiem toano
3.2/ Trach nhiem ella Ben B:

~Ben B baa dim ruan thu cac chuan muc kiem roan hien hanh (nhu Dieu 2); ~ XAy dung va thong baa cho Ben A noi dung, ke hoach kiern toano Thuc hien k€ hoach kiem roan thea dung nguyen rae doc lap, khach quan va bi mat: - Cir kiern toan vien va chuyen gia c6 nang 11!c.kinh nghiern thirc hien cong viec kh~m roan (hoac cu dung danh sach kiem roan vien da thea thuan). Dietl 4: Baa CaD kiem toano Sau khi hoan thanh cuoc kiern toano Ben B se cung cap cho Ben A: - BaD cao kiem toan: - Thu quan ly (nell c6) se de cap den nhtrng diem thieu s6t can khac phuc va 9 kien de xuat cua kicm toan vien nham cai tien he th6ng ke toan va he thong kiem soat noi bo: - BaD CaD kicm roan va Thu quan 19 (nell c6) duoc lap g6m ..... bo bang Tieng Viet bo bang Tieng (Anh), trang d6 ban tieng Viet la ban g6c; Cong ty .... giit ban Tieng Viet va ..... ban Tieng (Anh), Cong ty kiem roan .... giit ..... ban Tieng Viet va ...... ban Tieng (Anh).

Dietl 5: Phi dich vu va phuong thiic thanh toano

- Tong s6 phi dich vu la : (Bang chit - Phuong thuc thanh roan (theo thoa thuan), );

57

Phi nay se diroc thanh roan bang tien mat hoac chuyen khoan, bang tien d6ng Viet Nam hoac dong ngoai t¢ theo ty gia ... noi dung cong viec va mire phi se diroc thea thuan sau, ngoai hop dong nay (neu chua ghi tai Dieu 1 va Dieu 5). Dietl 6: Cam ket thuc hien va thoi gian hoan thanh, Hai ben cam ket thuc hien tal cac cac dieu khoan da ghi trong Hop d6ng. Trang qua trinh thuc hien, neu phat sinh virong mac, hai ben phai kip thoi thong bao cho nhau va trao d6i, tim giai phap thich hop. M<;Jithong tin phai diroc thong bao true tiep cho m6i ben bang van ban thee dia chi da ghi tren day. Thai gian hoan thanh cuoc kiem toan

ke roan, ... thi

Neu Ben A co yeu cau Ben B cung cap dich

VI,!

nr van thue, tu van tai chfnh,

Ia .... ngay k~ tir ngay ky hop

d6ng.

Dietl 7: Hieu luc, ngon ngii' va thoi han hop dong.

Hop dong nay duqc Iap thanh ..... ban Tieng Viet, ... ban Tieng (Anh) trong
do ban Tieng Viet la ban gee va co hieu luc tir ngay co du chtr ky va dong dau, M6i ben gifr... ban Tieng Viet .... ban Tieng (Anh). Hop d6ng nay co gia tri thuc hien cho den khi thanh ben ding nhar trf huy bo hop dong.

Iy

hop dong hoac hai

D~I DI~N BEN B CONG TY KI£:M ToAN ....... Giam doc (HQ ten, chi1"ky, dong dAtl)

D~I DI~N BEN A CONG TY .•..... Glam doc (HQ ten, chit ky, dong dau)

Sau khi da ky hop dong kiem toan, ngtrol diroc giao teach nhiem kiem vien chinh co nhiem Vl,I dau tien Ia lap ke' hoach kiem toano

roan

Y nghia cua viec

lap kehoach kie"m roan: Giiip KTV xac dinh duoc nhtrng trong tam can t~p trung chu

y,

di~m nut quan trong ki6m toan, nhirng bo phan co th6 rui ro, nhtmg van diroc nhan bier d~ tranh sai sot va hoan tat cong viec diroc nhanh chong.

de can

nhirng

Giup KTV chu dong thuc hien cong viec theo mot trlnh til hop 15' giG' cho chi phi kiem toan a rrnrc hop 19 d~ van baa loi nhuan, dong thoi giiip KTV tranh duoc nhiIng bat dong khong dang co voi khach hang, duy tri quan he t6t voi khach hang.

dam

58

Giai doan lap ke' hoach kiem (mill g6m cae cong viec: - Lap ke' hoach chien hroc. - Lap ke hoach t6ng th~. - Chuang trlnh kiem toano

1. Ke hoach kiim toan chien h.rqc

Ke' hooch chien luoc la dinh huang co ban, noi dung trong tam va phirong phap tiep can chung cua cuoc kiem toan do cap chi dao vach ra dira tren hitSU biet ve tlnh hlnh hoat dong va moi tnrong kinh doanh cua dan vi duoc kiern toano chien luoc duoc lap d~ xac dinh nhung noi dung t6ng quat phai tien hanh doi voi mot cucc kiem roan, bao g6m ca nhirng quyet dinh doi v6i tirng phan viec kiem roan nham muc dich dira ra ke' hoach chi tiet va xay dung quy trinh kiem roan cu th~. Ke hoach chien luoc phai duoc lap cho cac cuoc kiern toan Ian qui mo, tinh chat phtrc tap, dia ban rong hoac kiern toan bao cao tai chlnh cua

Ke hoach

ve

nhieu nam,
Cuoc kiem roan 160 ve qui mo la cuoc kiem roan bao cao tai ehinh tong hqp (hoac bao cao tai chfnh hop nhat) cua Tong Cong ty, trong d6 c6 nhieu cong ty, dan V! tnrc thuoc cung loai htnh hoac khac loai hinh kinh doanh. CU9C kiem toan c6 tinh chat phirc tap la CU9Ckiem roan c6 dau hieu tranh chap, kien tung hoac nhieu hoat dong moi kiern toan vien va cong ty kiern roan chua c6 nhieu kinh nghiern.

rna

Cuoc kiern roan dia han rong Ia cU9C kiem roan cua dan vi e6 nhieu dan vi cap duoi nam tren nhieu tinh. thanh pho khac nhau, ktS d. chi nhanh a
niroc ngoai. Ke' hoach chien Iiroc vach ra muc tieu, dinh huang co ban, noi dung trong Him, phuong phap tiep can va tien trmh cua cuoc kiem toano K€ hoach chien hroc do ngiroi phu trach cuoc kiern toan lap va dtroc giam doc (hoac nguoi dirng dau) cong ty kiem roan phe duyet. K€ hoach chien hroc lil co sa l~p k€ hoach kiem toan tong the, Ia co sa chi dao thirc hien va soar xet ket qua cuoc kiem toano Kc hoach chien hroc dtroc lap thanh 019t van ban rieng hcac lap thanh mot phan rieng trong ke hoach kiem roan t6ng the.

59

2. L~p ke heach kiim tean t6ng th~

Ke hoach kiem roan tong the phai diroc lap cho moi cuoc kiem toan, trong do mo tii pham vi du kien va each thirc tien hanh cong viec kiem toano Ke' hoach kicm toan tong the phai day du, chi tiel lam co de lap chuong trinh kiern roan. Hlnh thirc va noi dung cua ke hoach kiem roan tong the thay doi tuy theo qui mo cua khach hang, tfnh chat phirc tap cua cong viec kiem toan, plnrong phap va ky thuat kiem toan dac thu do kicm toan vien sir dung.

sa

Nhtrng van de chu yeu kiern roan vien phai xern xet va trinh bay trong ke
hoach kiem toan tong the, g6m: Hilu bier ve' hOCJtdong eua don dong den dan vi diroc kiem toan: - Cac d~e diem co ban cua khach hang, nhu: Linh vue heat dong, k€t qua tai ehfnh va nghia vu eung cap thong tin, ke ca nhirng thay d6i tit Ian kiern toan truce;

vi duac kiem loan:

- Hicu biet chung ve kinh te va dac diem cua Iinh vue kinh doanh e6 lac

- Nang hrc quan 19 cua Ban Giam doc. Hilu bier vi h¢ thong ke' wan va h¢ thong him sodt noi b¢: - Cac chlnh sach ke roan rna don vi diroc kiem roan ap dung va nhfrng thay
doi trong cac ehinh sach do; - Anh huang cua cac ehfnh sach moi ve ke toan va kiem toan; - Hieu bier cua kiem roan vien ve he thong k€ roan va he thong kiem scat noi bo va nhirng diem quan trong rna kiem roan vien du kien thuc hien trong thu nghiem kiern soar va thir nghiem co ban.
Danh gui rUl ro

va mia: d¢ trong

yeu:

- Danh gia rui ro tiem tang, rui ro kiem soat va xac dinh nhirng vung kiem

toan trong yeu:

- Xac dinh roue trong yeu cho tirng muc tieu kiem toan; - Kha nang e6 nhimg sai s6t trong yeu thea kinh nghiem cua nhimg nam tnroc va rut fa tir nhiing gian Ian va sai sot pho bien; - Xac dinh cac nghiep V\1 va su kien ke' roan phirc tap, bao g6m ea nhiing uae tinh ke toan. Noi dung; lich trinh va pham vi cac tllli tuc kiem loan: - Nhirng thay doi quan trong cua cac vung kiern toan;

- Anh huang cua cong nghe thong tin d6i voi cong viec kiem toan:

60

- Cong viec kiem roan n¢i bo va anh huang cua n6 d6i v6i cac thu tuc kiem toan d¢c lap,

Phoi hop, chi dao, gidm sat va kiem

Ira:

- SI! tham gia cua cac kiem toan vien khac trong c6ng viec kiern loan nhilng dan vi cap duoi, nhu cac cong ty con, cac chi nhanh va cac don vi tnrc thuoc:
- S1!tham gia cua chuyen gia thuoc cac Iinh VI!C khac: - SO hrong don vi true thuoc phai kiern roan: - Yeu cau

ve nhan

str.

Cae van de' khdc:

- Kha nang lien tuc hoat dong kinh doanh cua don vi; - Nhirng lien quan;

van

de dac bier phai quan tam, nhu su hien hiru cua cac ben

co

- Dieu khoan cua hop dong kiern toan va nhirng trach nhiern phap

ly khac;

- Noi dung va thai han lap baa cao kiem roan hoac nhUng thong bao khac du dinh gl'ti cho khach hang. Truong hop cong ty kiem roan da lap ke hoach chien hroc cho cuoc kiem toan thl cac noi dung da nell trong ke hoach chien liroc khong phai nell Iai trong ke hoach kiern toan tong the

MAU KE HO~CH CHIEN LUQC

eONG TY KIEM TOAN:
KE HOI!tCH CHIEN
"
~,-

Bang sif7

uioc

Khach hang:................. NguOih)p: .. Ngay ,. Nam tal chinh:............. NguOiduy~t:..................... Ngay . Di)c di~m khach hang: (qui mo lon, tfnh chiit phuc tap, dia ban rqng hoac kilm loan nhieu ndm).

Yeu cdu:

- K€ hoach chien ltroc duqc lap cho cac cuoc kiern toan Ian qui me, tfnh ch~t phirc tap, dja ban rong hoac kiem toan baa cao tai chfnh nhieu nam;

ve

61

- Ke hoach chien liroc do nguoi phu trach cuoc kiern toan lap va duoc giarn doc (hoac ngiroi dung dau) dan vi phe duyet; - Nhom kiern toan phai tuan thu cac quy dinh cua c6ng ty va plurong huang rna giam doc da duyet trong k€ hoach chien hrcc; - Trong qua trinh lap ke hoach kiem roan tong th~ va thuc hien kiem toan, neu phil hien nhimg van de khac biet voi nhan dinh ban dau cua ban giam doc thl phai bao cao kip thai cho ban giam doc d~ co nhirng dieu chinh phil hop. NQi dung va cac buoc cong viec cua ke hoach chien hroc:

1/ Tinh hlnh kinh doanh cua khach hang (tdng h9P thong tin ve' linh V~(C hoat dong, log; hinh doanh nghiep, hinh thuc sa hiiu, cong ngh« san xudt, to' chuc b¢ may qudn If va thuc lien hoat dong cua dan vi), dac biet hru Y den nhirng noi dung chu yeu nhu: Dong hrc canh tranh, phan tich thai eire kinh doanh cua doanh nghiep cung nhu cac yeu to ve san pharn, thi tnrong tieu thu, gia ca va cac hoat dong h6 tro sau ban hang ...
2/ Xac dinh nhtrng van lien quan den bao cao tai chinh nhir che d¢ ke toano chuan muc ke' toan ap dung, yeu cau ve lap bao cao tai chinh va quyen han cua cong ty: 3/ Xac dinh vimg cui ro chu yeu cua doanh nghiep va anh lnrong cua no toi bao cao tai chinh (ddnl: gia ban ddu wf rtf; 1'0 film lang va rui 1'0 kiim soatv; 4/ Danh gia h¢ thong kiern scat noi bo;

de

5/ Xac dinh cac muc tieu kiem roan trong Him va phirong phap tiep can
ki~m toan; 6/ Xac dinh nhu cau ve sl! hop lac cua cac chuyen gia: Chuyen gia tu van phap luat, kicm loan vien noi bo, kiern roan vien khac va cac chuyen gia khac nhu ky su xay dung, ky sir nong nghiep ... 7/ Du kien nhom tnrong va thoi gian thuc hien: 8/ Giam doc duyet va thong bao ke hoach chien hroc cho nh6rn ki~rn toano Can ell k€ hoach chien hroc da duqc phe duyet, tnrong nhom kiem toan lap ke hoach kiem toan tong th~ va chuang trinh kiern toano

62

MAU KE HOA-CH KIEM ToAN T6NG THE

-,

BangsliS

CONG TY KIEM ToAN:

KE HOACH KIEM TOAN TONG THE

Khach hang:................ Nguoi l;'iIp:................... NAm tai chinh:........... Ngum 803t xet:...........
1· Thong tin - Khach hang: - Ten khach hang: - Tru

Ngay Ngay .

ve hoat dQng cua khach hang:

Nam dau:

0 Thirong
Fax:

xuyen

Nam thii;

. . . .

sa chinh:

Chi nhanh: (so'lu'!ng, dia dii'm) Email:

- Di¢n thoai:

- Ma s6 thue:
- Linh vile hoat dong: (san xudt thep, du lich khach san, sail gon, - Dia ban hoat dong: (cd nuac, c6 chi nhanh d' nuoc ngoai, ...) - T6ng s6 v6n phap dinh: - T6ng 56 von vay: von dau ttr: Tai san thue tai ehinh: den.: .., 11O(lC khong c6 thoi han) .. },

..
.
.

- Giay phep hoar dong (gidy p/zep ddu IU, chung nhan dang kj kinh doanh) ..

. .

- Thai gian heat dong: (tit

- Hoi dong quan tri: (so luang thanh vien, danh sach nguiri clul chdt) - Ban Giarn doe: (s6' luang thanh vien, danh sach) - K€ toan tnrong: (hl? len, s6' nil m cia Iii m vi¢c a C ong ty ) - Cong ty m~, d6i tac (lien doanh): - Nang lire quan " " " - Tom tat cac quy che' kiem scat noi b¢ cua khach hang:

.
. . ".

19 cua

- Hieu biet chung

ve nen kinh te c6 anh huang

ban giam d6c:

den heat dong cua khach hang:

63

- Moi tnrong va Iinh vue hoar dong cua khach hang:

+ Yeu cau moi tnrong

. . .

+ Th i tnrong va canh tranh

- Dac diem hoar dong kinh doanh va cac bien deli trong cong nghe SXKD: + Rui
TO

kinh doanh

"d:! mal e san xuat ra san p h"' am

<;I ..... ."

+ Thay d6i qui mo kinh doanh va cac dieu kien bat Ioi . +... - Tinh hinh kinh doanh cua khach hang (san phdm, thi truang, nha cung cap, chi phi, cac hoat d¢ng nghiep "If): + Nhirng thay d6i ve viec ap dung tien be khoa hoc ky thuat hay ky thuat
. .
..

+ Thay d6i nha cung cap + Mo rong hlnh thirc ban hang (chi nhdnh ban hang)

+...
2- Hiiu biet ve h~ thong ke toan va h~ thong kiim scat nQi bQ: Can ell' vao ket qua phan tich, soat xet sa bo bao cao tai chfnh va tim hieu hoat dong kinh doanh cua khach hang de xem xet mire d¢ anh huang toi viec lap Bao colo tai ehinh tren cac gee d¢:

+ Cac chinh sach k€ toan khach hang dang ap dung va nhirng thay d6i
trong cac ehinh sach

do

+ Anh lurong ella cong nghe thong tin va h~ thong may vi tinh. + Anh huang cua cac chinh sach moi ve k€ toan va kiern toano + Doi ngn nhan vien ke toano + Yeu cau ve bao colo.
Ket luan va danh gia ve moi tnrong kiern soat, h¢ thong k€ toan, he thong kiem soat noi bo la dang tin cay va co hieu qua: Cao

Trung binh

Thap

3- £)anh gia rui ro va xac djnh muc dQ trQng yeu:

- Danh gisi rui ro: + Danh gia rui ro tiem tang:

Cao Cao

Trung blnh Trung blnh

D D

Thap Thap

+ Danh gia rui ro kiem soar:

64

+ Tom tat, danh gia ket qua cua h~ thong kiem scat noi bo: ~Xae dinh mite dfl trong

yeu:
Nam nay Na.m tmac

Chi tieu chu yeu d~ xac dinh rrurc d¢ trong yeu lit - Doanh thu - Chi phi

- Loi nhuan sau thue

- Tai san hru dong - Nguon von - Chi tieu khac Ly do lua chon muc d¢ trong yeu:

va d~u nr ngan

han

- Tai san co dinh va d~u nr dai han

:==:::~====~I :=1 ==========: = :=:========:1 ~I ======~ ~~====:I ~I========: :=====~=:I :=1 =====:: ~ :=========:1 :=1 ===:::=:: =

;:::::====~l ~I======~

~----~I

~[

Xac dinh rmrc trong yeu cho tung muc lieu kiern roan

Kha nang e6 nhimg sai s6t trong yeu theo kinh nghiern ella nhung nam tnroc va rut fa tir nhirng gian Ian va sai sot pho bien. Xac dinh cac nghiep vu va 51! kien kicm toan phirc tap bao gam ca kiem roan nhirng uoc tinh ke toano - Phuong phap ki~m toan d6i voi cac khoan muc:

+ Kitm tra chon mau A' ic oan + K·tern tfa cae khoa muc c hru + Kiem tra toan bo 1000/0

..
.0: yeu

..
toan: ..

4· N9i dung, ljeh trinh va pharn vi cua cae thu tl;lc kiim

- Anh hirong

- Danh gia nhtmg thay d6i quan rrong ella cac vung kiem roan cua cong nghe thong tin - Cong viec kiern toan noi bo

.. .

5- Phoi hqp chi dao, giam sat, ki6m tra: ., ic iem oan . _. SI! th am gra eua cae ki Ii? toa vien kha ae
A

..

SI! tham gia ella chuyen gia nr van phap luat va cac chuyen gia thuoc Iinh vue khac,

65
5.GTKT-A

- SOl irong d an

. V~

t nrc

th U9C p hai kiiern toa at oan

A A'

. .

- K€ hoach thoi gian. . - Yeu cau nhan st.!: + Giam doc (Pho Giam doc) phu trach + Truong phong phu trach + T'ruong n he k'll;:;mtoa om A oan , + Trq 19 kiern roan 1 , + Tro 19 kiem toan 2 +...
6- Cae van

.
.

. , .

de khac:

- Kiem toan sa bo; - Kiem ke hang t6n kho;

- Kha nang lien tuc hoat dong kinh doanh cua don V!;
- Nhirng van d~ dac biet phai quan lam; - Dieu khoan cua hop d6ng kiem toan va nhirng trach nhiern phap 19 khac; - Noi dung va thai han l~p bao cao kiem roan hoac nhimg thong bao khac

du dinh girl cho khach hang.

7- Tang hqp ke heach kiim toan tang th€!:
Thu Yeo t6hol).c Rul ro tlem tang

Rili ro
ki~m

Muc trong
.' yeu

Phuang phap ki~m toan

h.r

khoan muc quantr9ng

Thu tuc

Tham
chieu

soat

ki~m toan

1
2

3 4
.......... • Phan loai chung ve khach hang:
Rat quan

trong .

Quan trong

Binh.thuong

• Khac:

66
5.GTKT-8

3. L~p chU'dng trinh ki~m tean Chuang trinh kiem toan phai diroc lap va thirc hien cho moi cuoc kiem toan, trong d6 xac dinh noi dung, lich trmh va pham vi cua cac thu tuc kiem toan can thiet de thuc hien ke hoach kiem roan tong thf Khi xay dung chuang trlnh kiem toan, kiem roan vien phai xem xet cac danh gia ve rui ro tiem tang, rui ro kiern soat, cling nhir mire d¢ dam bao phai dat duoc thong qua thu nghiern co ban. Kiem toan vien can phai xem xet: - Thai gian de thuc hien thir nghiem kiem soar va thir nghiem ca ban; - SI! phoi hop tir phia khach hang, tll tro ly ki6m roan trong nhom va su tham gia cua kiem toan vien khac hoac cac chuyen gia khac. N hung thay d6i trong ke' hooch kilm toan 16ng thl va chuang trinh
kiem loan:

Ke hoach kiem toan tcing the va chuang trinh kiem roan se duoc sua deli, 1>6 sung trong qua trlnh kiem roan neu co nhtrng thay deli ve tinh hu6ng hoac do nhtrng ket qua ngoai du dean cua cac thu tuc kiem toano Noi dung va nguyen nhan thay d6i ke hoach kiem toan tcing the va chuang trinh kiem toan phai dircc ghi fO trong h6 sa kiem toano D6i v6i cac cong ty kiern toan co chuang trinh kie'm toan theo mdu san tren may vi tlnh hoac tren giay mau phai co phan bel sung chuang trinh kicm toan cu the phil hop v6i timg cuoc kiern toan.,',

MAU CHlJONG TRINH KIEM ToAN

Bdngs69

CONG TY KI~M ToAN: CHUaNG rRiNH KIEM ros»

Khach hang:....................... Nam Uti chinh:................

NguOi I,$p:.......................... Ngay Ngum soar xet:.............. Ngay

,.

.
.

67

DANR Ml)C '" .1. PHAN TONG HOP

2. H~ THONG

cAe

PRAN HANH
THAM CHI~U
t

KE ToAN

v A KI~M SOAT NOI BO

B
C D

3. V6N BANG TIEN 4. cAc KHoAN DAU TUNGA.N H~N 5. cAc KHoAN PHAI THU 6. HANG TON KHO 7. TAl SAN LUU DONG KHAc 8. CHI St!NGHI~P 9. TSCD HUtr HINH 10. TSCD

E F

GoJ
H
I

VO HINH vA TSCD KHAc

H~N

J
K
L

11. CAc KHoAN DAU nJ"oAI 12. CHI PHI XOCB 13. CAM
14. cAc

DO

DANG KY QUY oAI HAN

co. KY cmc,

M
N

KHOAN PHAI TRA NGAN H~N LO~I THUE NQDAIH~N

15. cAc

o
p

16. VAyvA

68

17. NGUON VON, QUY vA LdI NHUAN CHVA PHAN PHO' .

,

Q R

18. NGUON KINH PHi 19. DOANH THU

s
T

20. GIA VON HANG BAN 21. CHI PHi BAN HANG, CHI PHi QUAN L Y DOANH NGHIt;P
22. THU NHAP KHAc

u v

23. CHI PHi KHAc

24.KHAc

x
w

CONG TY KIEM ToAN:

[TI
Nam Tai chinh:

CHUaNG TRINH KIEM ToAN VON nANG TEEN

Ten khdch hang:

T• ruong n h'om ki A' toan: tem ' "t Nh-ung nguo: rang n h.( k'" toan: om iem , Ngui1i soa: xit l :
Nguili sodt xet 2.. ·
II-ot

N gay: ' NgiJy:

. .. .. .

Ngdy .. ~

..

1-Tai litu yiu cSu khach hang cSn chuin bj:

1/ Bien bdn kie'm ke cuoi ky (Truong hop kiern roan vien khong cluing kien viec kiem ke tai thoi di~m kiem ke thl can thiet phai ph6i hop v6i khach hang chuc ki~m ke ba:'tthuong tai thoi di~m kiem toan va cong (+), trit (-) lui de xac dinh lai s6 du thuc tt tai

to

thoi diem ket thuc nam tai chinh).

69

21 C(1 s6 gidi quyir chenl: lfcll (niu c6 chenh lech khi kilm ki) 31 Bdn xac nhan s()' du eua cac tai khodn tai N gdn hang 41 S6 phu Ngdn hang
51 S6

ca.

61 s6' Quy

71 56' chi tift Tien mgt va s6 chi tiet Tien gIn N gan hang 81 Cac loai giay til c6 lien quan
11-M!:,c tUtU kiim toan
~

- Hien hitu, day du, chfnh xac:

56' du v611 bang tien phdn anl: tdt cd cae

- Quyen va nghia vu:

- Danh gia:
- Trinh bay

va ceng

b6:

khodn tMn c6 trong quy, tai ngdn hang, dang c!tuyin fa c6 thuc va duoc ghi chep dung va ddy dll Ttit cd cae khodn /lifn c6 thuoc s6 hint cda c6ng ty S6' du V61l bang tien phdn dnh tren Bdng CGn do'i kt todn duqc ddnh gia dung dan So' du von bang tien phd; duac trinh bay, phon loai va C611g bo'day dll

111- hu tue klam tean: T Ngor;zi

Trinh tif kilm toan AI Thu tuc phan ticb

1. Su bien dong chi tieu lien m{it, tiln gUi ngdn hang qua cae nom 2. Tim hii'u h¢ thong thanti todn cua dan vi cflu yeu qua Ngan hang hay bang tien nu;11

Tham chitu

If
Da

Ngltifi

Col

khong lam ro

thuc hien ky

70

phdn v611 bang tien cua dan V! xem co dam bdo cac nguyen tac sau: - Nguyen tac phdn cong phdn nhiem

3. Tim hilu h¢ the/ng kiem sodt n¢i b¢ vl

- Bat hem nhiem

- Phe chudn, phdn cap quail ly dOl voi
tien mat Bl Thii tuc kilm toan chi tilt

I· Th~nmat

U'toan la hop JY. 2. D9c Jum qua so' Quy de' phat hien nhiing nghi¢p v¥ OOt thuong va titn hanh kiim tra, dOl chieu voi cdc chung tu g6C de'dam bdo viec trinh bay ta dung va phil hf/P. 3a. CJu?n......... thdng bdt ky va m6i thdng chon nghi¢p v~ tren S6 Cdi (hoac s6 chi tiel) de' dOl chieu. sl! khtJp dung giila s6 ke' todn va chung tu gar vi' n¢i dung, nga», thang, s6' tien. D6ng tJuJi kiem tra sl/ chap thudn cua ngua! co thdm quye'n cua khach hang . . Neu kef qua tot: Chap nhdn . . Neu kef qud xau: Md rang pham VI kilm tra chi tiel 3b. ChQlI thang bd't ky va m6i thang chon cluing tu de'dam bdo viec ghi s6 (so' quy, s6 chi tiet va so' Cai) la phil hap. 4. Chon nghi¢p VI! truac ngay kef thuc nien d¢ VG nghi¢p Vl;l sau nsa» ket thuc nien do de' kie'm Ira tIll! tuc

1. DOl' chieu giila bien bdn kie'm ke vai so' Quy, so' chi tiet va S6 Cal de'dam bdo s6 du da duoc trinh bay tren Bang Can dOl'

71

phd" chia nien d¢ eua khach hang fa dung ddn va phil JWP. 11- Ti~n girl Ngan hang va Tien dang

chuy~n
1. Kern xet c6 tai khodn nao duac xac nhan ma dii !Jet 56' du tu ndm truac khong. Bat ky tai khodn nao ciing deu phdi duac xae nhan. 2.l4p bang dOl chieu 56' du ngdn hang, lao Kie'm tra cong don. Kern xet cac khodn bdt thuang (co gid tri lan}. b. DOl' chieu 56' du tren so' chi tief vai so' Cai va 56 phu ngdn hang vao ngiiy kef thuc ndm tai chinh. e. Kie'm tra bdng d61 chieu cua 2 'hang bat ky dOl vdi tung tai khodn de' xem xet cae khodn bd. thuang va xae dinl: lai t/UR gian, tinh chinh xac. Dong thOi, kie'm tra Sf! chap thudn cua nguai c6 thdm quyen. 3. Thu thap thu xac nhan Clla ngdn hang va kie'm tra gil; nhon trong so' ke' wan cua don vj. - Gidi thich cdc khodn chenh lech neu c6 tai thai die'm khoa s6'. - Kitm tra la! tat cd cac khodn tie'n gih chua duac gh; vao ngay cu6l' ky vai 56 phI! ngan hang sau ngdy khaa s6. 4. Xem xer khodn tien dang chuyln duac li¢t ke phdn dnh trong "Tien dang chuyen" Iii JU;p Iy (xem xet khodn tie'n c6

s6 Tien gm ngdn hang, phieu chuyen tien "gall hang vi ngay, s6

a. Do'i chieu voi

gia tri 161l).

tien, dien gidi.

72

h. DOl chieu viii sd' phu ngdn hang cudi nam, phdn chia nien dQ vi nga», s6' {iin, dien gidi. Ghi chu cae khodn tien gui duac ngdn hang phdn ann sau ngay ket
thuc ndm tai chinh.

Xem xet cdc khodn tien gui duac ngdn hang ghi chep trong khodng thiti gian hap ly (1 2 nga» sau nga» dan vi ghi s6). d. Xem xet bdo cao tai chinh ndm truac va giti'y ta lam viec nam nay de' thay duac cdc dit li¢u dOl chieu do co trong h6 sa. C. Thd tuc kiim toan b6 sung - Xem xet cae khodn so' du ngoai t¢ do duoc danh gia theo ty gia giao dich binh qudn lien ngdn hang tai nga» ket thuc nam tai chinh. - C ac fhu tuc khac [neu co)
c.
M

IV- Kat lu,n va klan nghj: A. Ket lu$n

ve muc tleu ki~m toan:

B- Kien nghl: .... ~

• t.

~.~.. ~.~~

~~~

~ ~.~.~.~.~.4.4.~.~.~.~.~.+.~.4.4.4.~

~r

•••••••••••••••

4 ••••••••••••••••

4 ••••••••••••••••••••

~ •••••••••••••••••••••••••••••••

~.

~.

4.

~ •••••••••••••

4.4

t ••••••••••

t •••

4 ••

~.

4.,.

c-

Cac van de can tiep tuc theo

doi trong nhUng dQ1 ki~m

toan sau:

73

Ngay hoan thanh:

N guoi t h ire hie ,. ten:

. ..

II. THVC HI~N KIEM ToAN

Giai doan tiep theo cua viec lap k€ hoach kiem toan Ia thuc hien k€ hoach da xay dung theo cac noi dung ella k€ hoach, chuang trinh kiem toano giai doan thirc hien kiem toan, cac kiem toan vien ap dung plnrong phap kiern toan d~ thu thap, dann gia bang chirng kiem roan tren mau kiem toan da chon, Viec thuc hien kiem toan bao g6rn cac cong viec chia thanh 2 btroc:

1. Nghien cuu, danh gia h, thong ke tean va h, thong ki€tm soat nQibQ Muc dich cua KTV trong viec nghien ciru danh gia h¢ thong kh~m soat noi bo 180thiet lap dQ tin cay vao h~ th6ng nay de xac dinh noi dung thoi gian va pham vi ella cac biroc kiem toano KTV thu thap cac hieu bier ve he thong k€
toan xac dinh nhimg trong diem trong qua trinh xu hien urong sai s6t, gian Ian tai san.

de

ve

Iy

cac nghiep vu va cac

V iec xem xet danh gia lai h¢ thong k€ toan va he thong kiem scat noi bo nham khang dinh lai danh gia ban dau ella minh trong khau lap k€ hoach. Qua d6 quyet dinh quy me, pham vi k€ hoach kiem toan cho phu hop, Neu qua danh gia mire d¢ tin cay vao quy ch€ kiem soat noi bo nao d6 da thay deli so voi ke hoach kiern toan thi KTV can phai dieu ehinh ke hoach eho phu hop, Nil; dung nghien cUu, danh gia:

- TIm hieu, danh gia h¢ thong kiern scat noi bo:

Nghien cuu, danh gia cac quy che cua h¢ thong kiem soat noi be, Viec thuc hien cac quy che kiem soat noi b¢ trong doanh nghiep, Kha nang ngiin chan, phat hien gian I~n, sai sot, tinh hieu lire cua h¢ thong kiem S01lt noi bo, KTV can kiem tra xem nhtrng quy che kiem scat noi bo nao da ap dung trong ky co th~ tin cay diroc. Neu c6 nhieu quy che kiem scat noi bo khac nhau thi KTV can nghien CUu C\1 th~ tirng quy che kiern scat noi bo, Viec dann gia so b¢ he thong kiem soat noi bo cua KTV xem cac quy che kiem soat nci bo da hoat dOng nhu quy dinh va chung da diroc thirc hien chirc

74

nang c6 hieu qua trong suo! thoi ky ke toan va c6 the tin cay duoc. KTV cfing c6 the kh6ng dua vao he thong kiem soat noi bo ca bier neu nhu cac quy che' kiem soat nay c6 nhieu thieu s6t, hoat dong ella cluing khong dam baa cung cap duoc cac thong tin hoan chinh, chinh xac do h¢ thong ke roan xu 19 hoac ket qua dat diroc cua cac quy che kiem scat noi bo chua phil hop voi yeu cau c6 the tin cay duqc. Do e6 the nghiep, nghiem ket qua cua viec nghien CUu danh gia h¢ thong noi bo, kiem roan vien phat hien ra cac diem yeu ella he thong nay. Vi lei feh cua daanh KTV can thong bao cho cac nha quan ly hieu diroc cac diem yeu trong rna KTV can luu y cang nhanh cang tot.

de

- Doi v6i he thong ke toan: Cong viec kiem tra h¢ thong k€ toan tlurong bao gem cac mat chu yeu sau: Viec

t6 chirc bo may ke toano Viec lap, Juan chuyen, xu 1y va bao quan chtrng tir k€ toano Viec t6 chirc he thong s6 va phuong phap ghi s6 k€ toano t6 chirc
cong tac va Viec Slr dung cac tai khoan k€ toano Viec l~p va girl bao cao ke' toano

DOl vai viec t6 chuc cong tac kl/Oem va t6 chuc hi) may kl toan, kiern roan vien can xern xet doanh nghiep t6 chtrc thea hlnh thirc tap trung hay phan tan. Viec t6 chuc c6 phil hop v6i d~e diem heat dong kinh doanh ella doanh nghiep hay khong. Bien che b¢ may ke toan, trlnh d¢ nghiep V\I va su phan cong phan nhiem tung phan cong viec, tung nhan vien c6 hop 19 hay khong va phat huy duoc hieu qua eao hay khong: Viec van dung cac che' d¢, th~ i¢, phirong phap k€ roan cua doanh nghiep e6 phu hop voi quy dinh ella phap luat hien hanh khong.

DOl' voi viec kie"m tra chung til kie'm loan con chu y: Cac chtrng IU su dung trong doanh nghiep c6 dung che' d¢, mau bieu quy
dinh khong. TUng loai chrrng tir e6 thiet quy dinh khong,

dam baa ghi

chep phan anh day dii cac yeu t6 can

Cac s,! kien kinh te phan anh trong clnrng ttr c6 phu hop v6i hoar dong kinh doanh hoac c6 vi pham Iuat phap hien hanh khong. Cac s6 lieu ghi chep v6 sd luong, gia

ca. e6 r6 rang,

ehinh xac khong, viec

tfnh roan trong chung III e6 dung dan v6 mat toan hoc kh6ng.

75

Cac thu tuc ve lap chung nr, ky duyet clnrng tir co duoc ton trong theo dung quy dinh khong. Viec

t6

clnrc luan chuyen, kiem tra, xiI

Iy

tong hop va bao quan chung tu

c6 hop ly va dam bao dung cac yeu cau cua phap Iuat khong. DOl viii vifC kiem tra s6' ketoan: Cac loai 56 k€ roan e6 diroc rnb theo dung quy dinh khong, Doanh nghiep
e6 nhtmg Ioai 56 k€ toan gi nrong Ung voi hinh thirc ke toan nao, Cac thu rue me, gilt 56 co tuan thu nghiern tuc khOng. Viec rna 56 ehi tiet e6 hop ly khong, co thirc hien viec d6i chieu kiem tra chat che gitra cac s6 tong hop voi cac sO chi ti€t co lien quan khong.

Cac quy tie rnb 56, ghi 56, chua sO, khoa 56 co tuan thu nghiern tuc khong,

s6 ke

toan co diroc hru gilt bao quan theo dung che d¢ quy dinh khOng.

DOL viii vifC kie'm tra tai khodn ke' toan:

Doanh nghiep hien dang

ap dung

ch€ d¢ tai khoan nao.

H¢ th6ng tai khoan rna doanh nghiep ap dung gem nhtrng tal khoan nao. Noi dung ghi chep trong cac tai khoan c6 dung nguyen tic. phuong phap quy dinh khong. Can d~c bier quan tarn xem xet nhiing tal khoan rna thea tinh cha:t c6 nhieu kha nang van dung linh hoat nhu tAi khoan chi phi dl! toan, cac khoan phai thu, phai tra.,

DOl viii viec he"m tra bao cao ke'roan: Danh muc cac baa cao rna ke' toan ph iii lap va giri ve ca bao cao dinh ky bat buoc va bao cao huang dan. Noi dung cac chi tieu cac b¢ phan trong ttrng bao cao co dam bolo tinh khoa hoc, theo dung huang dan quy dinh, co d~y du, trung thuc khong
Viec phan cong nguoi l~p bao cao va kiem tra bao cao tnroc khi giri. Phuong phap tinh toan, tOng hop so lieu Thoi han lap va gUi bao cao.

2. ThlfC hi,n kh~mtean eae

bq

ph,n cua bao eae tili chinh

dung kie"m toan cae b¢ ph(m eua baa cao tai chinh: Khi tien hanh kiem toan cac bo phan cua bao cao tai chinh, cac kiem toan vien can phai soat xet danh gia lai cac ket Iuan dua vao cac bang chnng kiern toan d3: thu thap diroc de trinh bay cac y kien nhan xet cua mlnh ve cac bo phan duoc kiern roan theo cac noi dung:

* Noi

76

- Tinh hop phap cua cac thong tin bao cao tai chfnh phap va he th6ng ke toan doanh nghiep ap dung.

SO

voi yeu cau luat

- Tinh hop 19 cua h~ thong ke toan va su nhat quan trong viec ap dung phuong phap ke roan, rrinh bay thong tin.

- Khai quat thirc trang tai chinh cua doanh nghiep, - Mire d¢ trung thuc, hop ly cua thong tin tren baa cao tID chinh.
BaD CaD tai chinh cua doanh nghiep bao gam nhieu bo phan thong tin tai chinh phan anh tinh hinh va ket qua hoat dong kinh doanh cua doanh nghiep la nhtrng s6 lieu ghi trong tirng b¢ phan cua bao CaDtai chfnh, la nhtrng thong tin dii duoc thu thap, ly, ghi chep, tong hop tiI cac phan viec nghiep V1;l ke toan co lien quan. Vi vay, ki~m roan nhUng thong tin cua cac b<,? phan baa cao tai chinh phai thong qua viec kiern tra xem xet cac nghiep vu ke roan cu th~ thea tirng phan hanh,

xu

KTV thirc hien kiem tra chi tiet doi voi tirng bo phan tren baa cao tai chfnh de thu thap bang chirng co SCI dAn lieu cho tirng khcan muc, Trong qua trinh kiem toan, neu phat hien gian l*n va sai pham thi KTV co thi yeu cau nhii'ng nguoi phu trach c6 lien quan giai trinh. Neu giai trinh cua cac nha quan ly doanh nghiep mau thuan voi cac bang chtmg khac thl KTV phai tiep tuc dieu tra tlnh hinh cu th~ va neu can thi co th~ xac minh lai d¢ tin cay cua cac ban giai trlnh khac,

ve

Van ban giru trinh yeu diu cac nha quan ly cung cap co the giro han trang cac van duoc coi la co .anh hirong nghiern trong tci baa cao tai chinh, Khi can thiet KTV co the cung cap cho nhirng nha quan ly nhan biet cua mlnh cac van trong yeu,

de

Thu giai trinh phai do nhiing thanh vien cua ban quan 1y doanh nghiep, ngiroi chiu trach nhiem chinh cua doanh nghiep ky ten, thong thuong la giarn d6c va ke' roan tnrong. Neu cac nguoi quan ly doanh nghiep tit ch6i cung cap cac giai trinh rna KTV cho Iii coin thiet thi se lam han ch€ pham vi kiem toan, KTV can can nhac xem viec tir choi nay co anh hirong gi den bao cao kiem toano Neu cac nha quan ly chi giru trinh bang mieng rna khong xac dinh Sl,I tu choi do co 1y do chfnh dang, co the chap nhan duoc va co th~ tin cay VaG cac giai trinh bang rnieng d6 hay khong, M6i bi? phan, khoan muc can phai thu thap bang cluing khac nhau bOi su bieu hien co SCI dan lieu cua m6i khoan muc la khac nhau, Buoc nay ton nhieu thoi gian nhat nen KTV thuong kiem tra chon mau.

de

ve

77

Mdu thu giai trinh ella nhiing nha qudn 15':

Bang so 10

.,. K'11lh gW:....................................

K· " tem

, 100n

. vten
A

Ha n(Ji, ngay

Thu giai trinh nay diroc viet ra e6 lien quan den viec giri eng kiem roan bao cao tai chmh ngay ella Cong ty ABC voi Y dinh bay to cac <; kien ve d¢ trung thuc hop ly ella cac baa cao tai chinh, tinh htnh tai chfoh va ket qua san xuat kinh doanh. Cac baa cao tai ehinh nay diroc lap ra phu hop voi chuan mire ke roan da diroc chap nhan. V iii su am hie'u va long tu tin tbt nhd: cua minh, chung toi gidi trinh sou:
XQC

nhan cae

1. Chung toi thira nhan trach nhiern cua cluing toi d6i vm viec lap bao cao tai chinh chuan xac, phil hop voi cac chuan mire ke toan va luat phap, 2. Khong c6 hien nrong vi pharn nao lien quan den cac thanh vien ban quan ly hoac cac nhan vien c6 vai tro quan trong trong h¢ th6ng kiem soat noi bo hoac co anh huang nghiem trong den baa cao tai chinh. 3. Chung toi da chuyen giao s6 sach, chirng tiI, cac bien ban dai hoi dong cling nhu hoi nghi ban giam doc. 4. Cac baa cao tai chinh kh6ng e6 sai pham va bo sot. trong hop d6ng c6 th~ anh huang nghiern trong den de baa cao tai chinh. a day khong c6 sl! truyen dat cac thong tin kh6ng tuan tho yeu cau lu~t phap co lien quan d6i voi cac van de tai chfnh. 6. Nhii'ng van de sau day diroc ghi chep mot each dung dan va diroc th~ hien day du thoa dang trong baa cao tai chinh:
5. Cong ty chung tot da chap hanh nghiern chinh nhlmg dieu da thoa thuan

c6

+ Cac s6 dtr va cac nghiep vu co lien quan den ngoi thu ba. + Cac khoan 16 phat sinh tir viec uy thac mua va ban hang. + Cac thoa thuan mua lai cac tai san da ban tnroc d6.
7. Chung toi khong c6 du kien va y dinh lam anh huang nghiem trong toi viec dieu chuyen gia tri tai san va cong no diroc phan anh trong baa cao

+ Cac tai san diroc the che

ky gjri,

tai chfnh.
8. Chung toi xac nhan moi s6 lieu thira, thieu cua hang t60 kho va kh6ng xac dinh m¢t khoan nao cao han gia tri ban dau cua n6.

78

9. Cong ty e6 day du danh muc till san va khong ai e6 quyen bat no hoac gay tro ngai nao d6i voi tai san ella cong ty. 10. Cong ty dii ghi chep, the hien day dil cong no thuc va no han mire va cam doan dii thong bao eho tat ca ben thii ba. 11. Khong e6 su can d6i bu trir d6i voi bat cu khoan tien nao va tai khoan dau nr nao dil la ehfnh thuc hay khong ehinh thirc. 12. Cong ty da ghi chep chinh xac trong bao cao tai chinh quyen mua Iai cac cO phieu, cac cO phieu du phong de ban. Giam

doc doanh

nghi¢p

Ky Ky

Giam doc tai chinh

* Thu thuat

kie'm loan ap dung:

Trong qua trinh tlnrc hien kiem toan cac bo phan cua bao cao tai ehinh can tierI hanh cac thir nghiern co ban bao g6m: de xem c6 bieu hien gl bat thuong khong d6i v6i cac thong tin tai ehinh dii thu hrom diroc de c6 the hlnh thanh nhimg y kien nhan xet xac dang bao cao tai chfnh.
dQC

+ Cac thu We phan tfch, danh gia tong quat, so sanh ngang

ve

+ Kiem tra chi tiet cac nghiep

cac s6 sach ke toano

VI;l

va s6 du tai khoan tir chung tir ke roan va

3. Phim tich, dimh gh\

KTV dua tren cac bang clnmg kiem toan thu thap cac biroc tren tien hanh phan tich, danh gia mot each khoa hoc roan dien ty my de danh gia doanh nghiep mot each khach quan va dira ra y kien nhan xet, lap baa cao kiem toan phil hop, Viec phan tfch, danh gia diroc thuc hien boi ki~m toan vien chinh phu
trach kiem toan b¢ phan,

de

III. HoAN THANH KI£M ToAN

1. L~p bao eae kiim tean * Noi dung cua baa caD kiim loan: BaD cao kiern toan la baa cao bang van ban ve ket qua kiem toan do cac kiem roan vien va cong ty kiem roan lap de trlnh bay <; kien nhan xet ella mlnh ve baa cao tai chfnh dii diroc kiem toano

79

BaD CaD kiem roan baa CaD tai chinh can dam baa diroc cac noi dung chu
yeu sau:

- Tieu de' bdo cdo: Ngiroi ta thirong dung mot tieu thich hop chang han nhir "BaD cao kiem toan baa CaD tai chinh". "Baa cao cua kiem roan vien ...... giup cho nguoi dQC d~ dang phan biet baa cao kiem toan veri cac loai baa CaD khac do ngtroi khac lap fa. - Ten, dia chi cua cong ty kilm todn: BaD cao kiem toan phai ghi fO ten, dia chi giao dich lien lac cua cong ty kiem toan hoac cac cong ty cung tien hanh kiem toano - Xic dinh baa cao tai chinh duac kiem todn: Trong baa CaD phai neu f6 cac bao CaD tai chfnh dtroc kiern toan, cung nhtr ten. dia chi giao dich, lien lac cua dan

de

vi diroc

kicm roan.

- Cdc thong If. chudn muc kiem loan duoc dp dung: Can phai ghi fO nhirng thong 1¢, chuan mire dll ap dung thuc hien khi kiem roan ia eua qu6e te, qu6e gia hay nhirng quy dinh cu the cua cong ty kiem toan (neu co), - Cdc cong viec, thsi tuc kie'm loan ma kilm todn vien dii thuc hien. va cong ty kiem roan phai neu y kien nhan xet cua rninh ve mire d¢ trung thtrc, hop 19 cua cac thong tin trlnh bay tren bao cao tai ehfnh tren co so ket qua thu thap, kiem tra danh gia cac bang chirng kiem toano

- Y kiln

nhdn xet cua kie'm todn vien ve' baa cdo tal chinh: Kiem toan vien

Ngoai ra

y kien

nhan xet cua kiem roan vien eon c6 dang khac, tuy thuoc

vao ket qua kiem roan nhir the nao,

- Ngay ky baa cdo kilm loan: Ngay thang ghi tren baa cao kiem toan thong
baa eho ngtroi doc tfnh thai gian cua su kien hieu hrc cua baa cao tai chfnh va cac su kien, nghiep vu phar sinh tinh den ngay ky baa cao kiem toan - Chit ky cua kie'm todn vien (hot,'ic dai dien eua cong ty kilm todn): Kidm roan vien phai ky ten va ghi fO d~y du ho ten va ham cap. Mor so quoc gia quy dinh viec viec ky ten vao baa cao kiem roan la dai dien cua hang kiem toano Cling c6 quoc gia yeu cau ghi ca 2 chu ky ta kiem toan vien va dai dien hang kiern toan trong baa cao kiem toano

- Dia chi cua ki€m toan vien: Baa cao kiem toan phai ghi ro ten dia phirong thea dia chi chi tiet va d~y dii om hang kiern toan quan ly kiem toan vien d~t tru sCI chfnh.

80

Baa cao kiem roan can neu f6 9 kien cua kiem roan vien vt cac baa cao lai chfnh tren phirong dien phan anh trung thirc, hop ly cac thong tin, tinh tuan thu cac nguyen tac chuan mire va che dq ke roan hien hanh eiing nhu viec tuan thu cac quy dinh phap ly eo lien quan. nhan xet ella kiem toan vien trong bao cao kiem toan, cac kiem toan vien phai soar xet, danh gia ket luan rut ra cac bang chirng da thu thap duoc, d~ hinh thanh cac ket luan toan dien ve cac khia canh:

* Cae loai

baa cao kie'm toan:

Dt hinh thanh

y kien

+ Cac baa cao tai ehinh t6 ra co phu hop vci cac thong l~, nguyen tac va
chuan rnuc

ke toan hay khong.

+ Cac thong tin tai ehinh co phu hop voi cac quy dinh hien hanh va voi cac
yeu cau cua luat phap khong,

+ Toan canh cac thong tin tai ehinh ella doanh nghiep co nhat quan voi cac
hh~u biet ella kicm roan vien ve hoat dong kinh doanh cua doanh nghiep khong.

+ Cac thong tin tai chinh co th~ hien thoa dang moi van de trong yeu, co
dam baa trung thuc va hop

19 khong.

Tuy thuoc vao viec thong tin bao cao tai chinh da dtroc kitm toan dap irng

duoc cac yell cau phan anh, trlnh bay cling nhu tinh tuan thu b nhftng goc 09, khia canh khac nhau rna kiem roan vien neu fa y kien nhan xet phil hop, Cac 9 kien nhan xet diroc ehia thanh 410~i phil hop voi 410~i bolo cao kiem toan: - Bao cdo kie'm loan chap nhan loan bo: kien chap nhan tOAn bo Ia Ioai 9 kien duoc dira ra khi kiem toan vien chap nhan toan bo s6 lieu cua doanh nghiep la trung thuc, hop 19. M¢t 9 kien nhan xet toan bo se chi r6 su hai long ella kiem toan vien ve moi khia canh tai lieu cua doanh nghiep v6i day du b6n dieu neu tren Baa cao hoan hao va nay la pham chinh khong kiem toan dang chap nhan roan bo co chua 9 kien nhan xet dang dieu kien dt dua fa y kien nhan xet va lap baa cao kiem toan dang vi ki~m roan khong bi han che, toan bo thong tin tren baa cao tai con sai pham trong yeu.

BaD cao chap nhan toan bo con duqc lap trong tnrong hop s6 lieu ban dan cua doanh nghiep dira ra khong thich hop, nhirng sau do da chap nhan sira chua thea 9 kien ella kiem toan vien. nhu vay baa cao chap nhan roan b¢ khong co nghia la cac baa cao tai chinh diroc lap hcan toan dung rna co the co nhiing sai sot, nhirng d6la nhiing sai sot nho, khong trong yell.

81
6.GTIq-A

Nell trong bao cao Uti chinh don vi da trinh bay day du ve su t6n tai yell t6 khong chac chan trong yeu, kiern roan vien va cong ty kiern toan can dua ra y kien chap nhan toan phan nhirng se dua them vao bao cao kiem toan dean nhan manh 51! t6n tai cua yell t6 khong chac chan trong yell lien quan toi cac su kien hoac dieu kien gay ra su nghi ngo ve kha nang hoat dong lien tuc cua dan V! va dong thai hru 9 nguoi doc tai thuyet minh trong bao cao lai chinh cong khai cac van de trinh bay day du cac su kien hoac dieu kien chu yell gay ra SI! nghi ngo dang k~ ve kha nang hoat dong lien tuc ella dan vi va ke hoach cua Ban giam doc nham 19 cac su kien hoac diell kien nay. Hoac nell r6 co su khong chac chan trong yell lien quan den cac su kien hoac dieu kien co tht gay ra nghi ngo dang kf ve kha nang tiep tuc hoar dong cua dan vi va do do dan vi co th€ se khong thirc hien diroc gia tri tai san cling nhu thanh toan cac khoan no phai tra cua minh trong dieu kien kinh doanh binh thirong.

xu

vm

Bao cao kiern loan chap nhan roan bo doanh nghiep diroc kiem roan.

1a loai

bao cao kiern loan tot nhar d6i

Mall baa cao kie'm loan chdp nhan 10(m bo:

Bang stil l

CONG TY KIfM ToAN XYZ Dia chi, di~n thoai, fax ... S6 : . BAo cAo KIEM ToAN cAo TAl CHiNH NAM ... ellA CONG TY ABC

VE BAo

Kinh glri: H(li dong quan tri va Giarn doc Cong ty ABC Chung toi dii kiern toan bolo cao tai chinh g6m: Bang can doi k€ toan tai ngay 31/12/X, Bao cao ket qua kinh doanh, Bao colo hru chuyen tien t¢ va Thuvet minh bao cao tai chinh nam tai ehinh ket thiic ngay 3l/12/X duoc lap ngay ... ella Cong ty ABC tir trang ... den trang ... kern theo. Viec lap va trlnh bay bolo cao tai chinh nay thuoc trach nhiem cua Giam doc cong ty. Trach nhiern cua cluing toi l3. dua fa y kien ve cac bolo cao nay can Cll tren ket qua kicm roan ella cluing toi,

82

Cu

so y klen:

Chung toi d1i thuc hien cong viec kiern toan thea cac chuan mire kiem toan Viet Nam. Cac chuan rmrc nay yeu cau cong viec kiem toan lap ke' hoach va thuc hien d~ c6 su dam baa hop 19 rang cac baa cao tai chinh khong con chua dung cac sai s6t trong yeu, Chung toi da thuc hien viec kiern tra thea phirong phap chon mau va ap dung cac thir nghiem can thier, cac bang clning xac minh nhtrng thong tin trong baa cao tai chinh; danh gia viec tuan thu cac chuan mire va che' d¢ ke roan hien hanh (boac diroc nhan), cac nguyen tac va phucng phap ke toan duoc ap dung, cac iroc tfnh va xet doan quan trong cua Giam doc cling nhu each trinh bay tong quat cac bao cao tai chinh. Chung toi cho rang e6ng viec kiern toan cua chung toi dii dua ra nhirng co hop 19 d~ lam can cir cho 9 kien cua cluing toi,

chap

sa

Thea 9 kien cua chiing toi, bao cao tai chinh dii phan anh trung thirc va hop 19 tren cac khia canh trong yeu tinh hlnh tai chinh cua cong ty ABC tai ngay 31/12/X. cling nhu kel qua kinh doanh va cac luang hru chuyen tien t¢ trong nam tai chfnh ket thuc tai ngay 31/12/X, phu hop voi chuan mire va chedo ke roan Viet Nam hien hanh va cac quy dinh phap 19 c6 lien quan. Ha NQi, ngay ... thang.: nom ...

Y kien

cua ki~m toan vien:

C()NG TV KltM ToAN XYZ Giam doc (Ho va ten, chft ky, dong ddu) S6 dang ky hanh nghe .•.
- Bdo

Ki~m toan vien (Ho va ten, chft kj) S6 dang

ky

hanh nghe ...

cao

kilm

Baa cao kiem phdn duoc trlnh bay trong twang hop kh~m toan vien va cong ty kiem toan cho rang baa colo tai chinh chi phan anh trung thuc hop 19 tren cac khfa canh trong yeu tinh hinh tai chfnh cua dan vi. neu kh6ng bi 1mh hirong boi yeu t6 tuy thuoc (hoac ngoai trir) rna kiem toan vien dii neu ra trong bao cao kiem toano Dieu nay cling co nghia la neu cac yeu to do kiem toan vien neu ra trong bao cao kiem toan c6 anh hirong trong yeu den bao cao tai chinh thl baa cao tai ehinh d6 da khong phan anh trung thuc va hop 19 tren cac khfa canh trong yeu.

wan chap nhdn tung phdn: roan dira ra y kien chdp nhan tung

va

feu til tujI thuoc la

yeu t6 trong yeu nhirng kh6ng chac chan, nhu cac van

d~ lien quan den tfnh lien tuc hoat dong kinh doanh cua doanh nghiep, hoac

83

mot khoan doanh thu c6 th~ kh6ng dtroc c6ng nhan Hun anh huang den ket qua kinh doanh cua cong ty.

Yeu to'tuy thuoc do kiem roan vien neu ra tlurcng lien quan den cac sir kien c6 the xay ra trong nrong lai, nam ngoai kha nang kiem soat cua dan vi va
kiem toan vien. Viec dira ra yeu t6 tllY thuoc cho phep kiem toan vien hoan thanh trach nhiem kiern toan cua minh nlurng cung lam eho ngum dQCbao cao tai chinh phai hru y va tiep I1,1C thea d6i khi su kien c6 th~ xay ra. V6i y kien tuy thuoc kiem toan vien neu ra khi pharn vi kiem toan bi han che rmrc d¢ nhat dinh hoac s6 lieu ke roan, thong tin trinh bay tren baa cao khong ro rang, map rna nhirng chua rmrc phai tit ch6i khong neu ra y kien nhan xet.

nhiing dnh huang (nell co) cuo nhiing van de' neu tren, baa caa tai chink phdn dnh trung thuc va hap ly tren cac khia canh trong yeu ...".

kien chap nhan tirng phan con duqc the hien boi thuat ngif "ngoai tru" anh huang cua cac van de khong diroc chap nhan, bang mau cau: "ngoai tru

tm

ngoai tru duoc neu ra khi kiem toan vien c6 nhtmg bat dong v6i doanh nghiep ve noi dung hoac so lieu thong tin nao do. Trong bao cao kiern toan, KTV phai giai thich ro nhirng diem kiern toan vien chua dong tinh. Gia tri roo cao kiern toan trong wang hop nay khong b~han che vi ngiroi doc se tv danh gia cac yeu 16 bat dong anh huang nhu the nao den roo cao tai chinh cua doanh nghiep, Bang S()' 12 Mdu Bdo cdo kiim loan chap nhpn tung phan (codo(ln ghi them y kiln) C(jNG TV KIEM To'AN XYZ D,a chi, dien thoai, fax ...

Y kiln

SO' :

,., •.
BAo cAo KIEM ToAN vt BAo cAo TAl CHiNH NAM... CVA C()NG TV ABC

Kinh gui: HQi dong quan trt va Giarn doc Cong ty ABC

Chung toi dci...... Ca sa y'k'''' .... ' len:

84

t kiln

eua kiim toan vien:

Theo <;kien cua cluing toi, bao cao tai chinh da phan anh trung thuc va hop 1<;tren cac khia canh trong yeu tinh hlnh tai chfnh cua cong ty ABC tai ngay 31/12/X, ding nhu ket qua kinh doanh va cac lu6ng liru chuyen tien t~ trong nam tai chinh ke't tluic tai ngay 31/12/X, phil hop voi chuan mire va cne d¢ ke toan Viet Nam hien hanh va cac quy dinh phap ly co lien quan, tuy thuoc vao: - Khodn doanh thu XX VND duoc chap nhan; - Khodn chi Xl' VND duac H{Ji d6ng qudn tri thong qua. Hil N¢i, ngdy ... thdng ... ndm ...

CONG TY KltM

ToAN XYZ
Ki~m toan vien

Giam d6c

(H9 va ten, chit kj, dong ddu) 56 dang ky hanh nghe ...

(Ho va ten, chit kj) S6 dang ky hanh nghe ...

Mau BaD cdo kiim loan chAp nh{in tung phdn

(y kiin

ngo{li trie)
Bang s613

CONG TY Kl~MToAN XYZ Dia chi, dien thoai, fax ... S6 : ,. . .

V£ BAo cAo TAl

BAo cAo

KltM ToAN

CHiNH NAM •.• CVA CONG TY ABC

Kinh girl: HQi dOng quan tri va Glam doc C6ng ty ABC Chung t6i da .•.

Co

so y kien: .....
85

Y kien

ella ki~m toan vien:

Chung toi da: khong the tham gia kiem ke hang ton kho vao ngay 31/12/X. vi tai thai di~m d6 chung tci chua duoc 1>6 nhiem lam kiem toano V61 nhilng tai lieu hien c6 a don vi chung toi cling khong the kiem tra duqc dung dan 56 lirong hang ton kho tai thai diem rren bang cac thu tuc kiem loan khac, Theo y kien chung 16i. ngoat trir nhtrng anh huang (nell co) den bao CaD tai chioh vl ly do neu tren, bao CaD tai chinh da: pharr anh trung thuc va hop ly tren cac khia canh trong yell tlnh hlnh tai chinh cua cong ty ABC tai ngay 31/l2/X, cling nhu ket qua kinh doanh va cac luong hru chuyen tien t¢ trong narn tai chfnh ket thuc tai ngay 31/12/X. phu hop voi chuan mire va che dO k€ roan Viet Nam hien hanh va cac quy-dinh phap 15'co lien quan. Ha N¢i, ngay... thang. .. nam ...

CONG TY KI~M ToAN XYZ

Giam dac (Ho va ten, chii' kj, dong dbu) Ki~m toan vien ngh~ ...

Sa dang ky hanh

sa dang

(Hp va ten, chii' kj)

ky hanh

oghS .••

- Bdo cdo kilm loan

Y kien
CaD

tu choi:
y
kien khong thi dua ra

nhan xet dang tir choi Itt KTV lir choi dua ra
chili (hoijc

9 kien

nhan xet

ve bao

tai chinh dii diroc kiem toano

Y kil11 tir

.y

kien) duqc dua ra trong

tnrong hop hau qua ella viec gioi han pharn vi kiem roan 1ftquan trong hoac thieu thong tin lien quan den mot sc luong 16'n cac khoan rnuc t61 muc rna kiem
toan vien khong thi thu thap day dll va thich hop cac bang chirng kiem toan di c6 the cho <; kien bao CaD tai chinh. Tnrong hop nay kiern roan vien phai tir chci neu fa y kien nhan xet vi khong c6 diI nhirng thong tin can thiet, Khach hang gap nhieu kh6 khan trong moi quan he kinh te vi bao cao tai chinh coi nhu chua diroc kiem toano

ve

86

Mau Bdo ctio kiim totin

co j kiln

fir

cha;

(kh6ng tlti dua raj' kiln)

Bang so'14 CONG TV KltM ToAN XYZ Dja chi, di~n thoai, fax .•.

S6 :,., ,.,

.
Kl~M ToAN TAl CHiNH NAM •.. eVA CONG TV ABC

vt BAo cAo

BAo cAo

Kinh girl: HQi dong quan tr] va Giam doc C6ng ty ABC Chung t6i da ...
Co

so y kien:
ella kie'rn tmln vien:

Y kien

Do nhiing han eh€ tir phia don vi chung toi dfi khong the kiem tra duoc toan bo doanh thu, ding khong nhan duoc du cac ban xac nhan no phai thu tir khach hang, va vi tinh trong yeu cua cac SI,f kien nay, cluing toi choi dua ra y kien (hoac khong the dua ra y kien) cua minh ve bao cao tAi ehfnh ciia don vi,

rna

tu

Ha N{Ji, I/gdy ... thong ... ndm ...

CONG TV KIEM ToAN XYZ

Giam doc

(H9 va ten, chit kj, dong ddu) S6 dang ky hanh nghe ...

So dang ky hanh

Kie'm toan vien (Ho va ten, chit kj)

nghe ...

- Bdo cao kie'm roan trai nguac:

87

khong chap nhdn (ho4c'y kien trdi nguac) duoc dira hop cac van dt! khong thong nhat voi giam doc HI.quan trong den mot so hrong 160 cac khoan muc den rmrc d<) rna kiern toan kien chap nhan nrng phan lA chua du th~ hien tinh chat va trong yeu cua bao cao tai chinh

Y kien

de

ra trong tnrong hoac lien quan vien cho rang 9 mire d¢ sai s6t

Bao cao kiem toan voi 9 kien trai ngiroc duQ'c kiem toan vien neu ra khi nhtrng bat dong voi cac nha quan 19 la qua Ion, quan trong. Khi d6 kiem toan vien neu y kien rang cac bao cao tai chinh dii l~p khong phan anh trung thirc, hop 19 tinh hlnh, ket qua heat 'dong san xuat kinh doanh cua doanh nghiep tren cac khia canh trong yeu,

Mdu Bao cao kiim toan eo j kie'n khong chdp nh~n (j kien tmi nguac}
Bdngso'15 C()NG TY KI~M ToAN XYZ

Dla chi, di~n thoal, fax... S6 : .

vf

BAo cAo KltM ToAN BAo cAo TAl CHiNH NAM •.• CVA C()NG TY ABC

Kinh girl: H~i d6ng' quan trl va Gtam doc C6ng ty ABC
Chung toi dU... Co so y kieD: ki~m roan vien: Trong bao cao tai chfnh, gia tri TSCD 111. XXX VND; khoan vay cong ty B Ht XY VND d!i khong phan anh trong 56 ke toan va khong c6 cluing til ke toan xac minh ... Theo y kien chung toi, vi anh huong trong yeu cua nhtrng van d~ n6i tren, bao cao tai ehinh dii phan anh khong trung thuc va khong hop ly tren cac khia canh trcng yeu tlnh hlnh tai chinh cua cong ty ABC tai ngay 31/12/X, cling nhir ket qua kinh doanh va cac lu6ng luu chuyen tien t~ trong Dam tai chinh ket

Y kieD cua

88

thuc tai ngay 31/12/X. khong phil hop vci chuan ITl\IC Nam hien hanh va cac quy dinh phap 19 co lien quan.

va che

dg k~ toan Viet

Hii NQi, ngay ... (hang ... ndm ... CONG TY KIEM TOA.N XYZ Giarn doc
(Ho

va ten,

Ki~m toan vlen

(Ht;J

chit ky, dong dc;'u)

hanh nghe .•. Mtiu bien ban kiim toan CONG TY KI:tM ToAN XYZ Dla chi, di~n thoal, fax ...

S6 dang

ky

va ten,

chii ky)

S6 dang

ky hanh

nghe ...

Bang s616

S6 :

..

BltN BAN KIEM ToAN Thuc hien k~ hcach kiem toan tai TOng cong ty X. T6 kiem toan Cong ty kH~m toan XYZ da tien hanh kiem toan baa colo tai chinh nam ket thuc ngay 31/12/X. g6m: Bang can d6i ke toan, Baa colo ket qua kinh doanh, Bolo cao hru chuyen tien t¢ va Thuyet rninh baa cao tai chinh cua Xi nghiep ABC (Ia don vi pnu thuoc T6ng Cong ty X) diroc lap ngay ... (kern thea).
H6m nay, ngay ... tai Van phong Xi nghiep ABC, chung toi, g6m e6: - Dq,i dien Xi nghi¢p ABC:
Ong (Ba) ...

Chue Vi! .. '

- D{li di¢n Cong ty kie'm

loan:

Ong

[Ba}
Vl;l .

Chile

Cung nhau thong nhat cac van de lien quan tm ket qua kiem toan cho nam tai chinh ket thuc ngay 31/12/X cua Xi nghiep ABC. nhu sau:

T6 kiem toan thuoc C6ng ty Kiem toan XYZ da thirc hien cong viec kiern roan thea cac chudn mire kiem toan Viet Nam, da kiem tra chimg tir, s6 sach, baa cao tai chfnh, thuc hien kiem ke kho hang ... tir ngay ... den ngay .... ket qua nhu sau: 1. Ttl chuc va chirc nang, nhiem V1,l ella Xi nghlep ABC:

89

Xi nghiep ABC duoc thanh lap thea Quyet dinh s6 .,. ngay .,.
Vl;1 ...

- Chuc nang, nhiern

2- Che d<) k€ toan ap dung: Xi nghiep ABC thirc hien cong tac (hoac ... ). Hinh thiic ke toan Iii hmh thirc Nhat

ke tcan

theo che d¢ (hoac ... )

ke toan

Viet Narn

ky chung

(Neu cac chinh sach k€ toan chu yeu rna Xi nghiep ABC dii ap dung)

3- S6li~u ke toan: - Bang can doi ke toan tal ngay 31112!X

- T6ng hop doanh thu va thu nhap khac nam X - T6ng hop chi phi nam X - S6li~u knac ... (Ghi lai nhirng so lieu dieu chinh dii co su nhat tri hoac nhimg so lieu chua nhat tri, kern thea cac bao cao tai chinh tnroc khi kiem tcan va bao cao tai chinh sau khi dii dieu chinh theo y kien cua kiem toan vien - neu co) 4- Cac van d~ ton t;;ailien quan den h~ thong k€ toan va h~ thong ki€m soat n<)ib<) i:J Xi nghiep ABC: (MO ta timg vA'n de con t6n tai, anh huang c6 th~ c6 den bao cao tai chfnh, goi y each thirc gilti quyet, va y kien tiep thu hay giai trlnh cua Giam doc (hoac
ngiroi dai dien Xi nghiep),

Y kien

nhan xet cua kie'm loan vien:

Theo y kien cua kiem toan vien, baa cao tai chinh cua Xi nghiep ABC da ... (chi tier y kien cua kiem roan vien)

cua Ban Giam doc Xi nghi¢p ABC (neu co) (Neu hai ben cung nhat trf y kien cua kiem toan vien thi ghi chung Call: "Bien ban kitm toan nay da duoc hai ben cung nhai trf"), Bien ban nay diroc l~p thanh hai (2) ban, Xi nghiep ABC giG' mot ban, Cong ty ki€m roan XYZ giG'mot ban./

Y kien

... , ngay ." thang ... nam ...

DA.I DI~N xi NGHI~P ABC DA.IDI~N CONG TY KItM ToAN XYZ

(H{J

va

Giam doc tin, chit kj, dong dan)

Ki€m toan vlen (H{J va ten, chit kj) S6 dang ky hanh nghe ...

90

2. Hoan chlnh ho sc kiim tcan

Kiem toan vien phai thuc hien viec thu thap va h.ru trfi' h6 so kiem roan moi tai lieu thong tin can thiet lien quan den cuoc kiem toan, do vay trong giai doan hoan thanh kiem toan, kMm toan vien phai hoan thanh h6 so kiem toano H6 so kiern toan 1a cac rai lieu do ki~m toan vien lap, thu thap va phan loai, su dung, luu tnt, Viec hru trO'h6 so kiern roan co 9 nghia:

- LUll gifi' toan bo nhan xet, 9 kien ella ki~m roan vien. - Tro giup eho viec l~p ke hoach kiern toan va thirc hien cong viec kiem toan cho nhUng nam sau. - La can ell cho kiern tra scat xet va danh gia chat luong cong viec kiem toano - La bang chung truce toa khi can thiet hoac giai quyet cac su kien e6 lien quan den dan vj sau khi kiem toan ket thuc, co the cung cap mot phan thong tin cho dan vi khach hang tuy theo yeu cau va su cho phep cua ban giam doc. Cac h6 sCI kiem toan can hoan chinh baa gem h6 SCI cho khach hang va h6 sa ltru tru cua cong ty kiern toano H6 sa giao eho kluich hang g6m c6:

de

H6

Rio cao kiem toano Thu gjri cho giam doc, hoi d6ng quan trio Cac phu luc kern theo.
S(1

~ Cac baa cao tai chinh da duoc kiem toano

cong ty kie'm toan can luu trii g6m c6:

K€ noach kiem toano

Thu moi, hen kicm toano

Hop d6ng kiem toano

- Bao colo kiem toano

- Cac giai trlnh cua cac nha quan 19 doanh nghiep, - Cac tai lieu lam bang chirng kiem loan va esc ghi chep cua kiem loan vien ... 3. Ngay ghi tren baa cao kiim toan, cae sl./ ki~n sau ngay I~p bimg can doi ke toan va cac sl! ki,n sau ngay phal hanh baa eae tili chinh N gay ghi trong bdo cdo kilm todn:

91

Kiem roan vien phai ghi ro ngay va ky ten vao baa cao kiern toan khi kiern toan vien hoan tat viec kiem toano Tnroc khi ky baa cao cac kh~m toan, kiem toan vien can thuc thi cac bien phap da du kien dt chimg minh rang moi slJ' kien xay ra cho den ngay k:9 bao cao kitm toan dii dtroc duyet y. Cac bien phap nay phai dircc tien hanh cho den ngay ghi baa cao kiern toan va bao gem cac biroc sau:

+ DQc bien ban dai hoi cd d6ng, bien ban hop ban giam doc, cac ban kiem
toan, bien ban hop dong quan tri ve thoi ky sau ngay lap bang tOng ket tai san va tham tra cac van de dii thao luan tai dal hoi bien ban chua ghi.

rna

+ DQc bao cao tai chfnh cling nhu cac van ban can thiet khac cua doanh nghiep nhu bao cao ve thu chi, du toan lUU chuyen tien t¢ ...
danh gia cac phieu tharn tra b¢ phan nr van phap 1:9cua doanh nghiep ve cac van de dang tranh chap tnrcc d6.

Tham tra hoac

+ Soar xet lai cac bien phap cua cac nha quan 19 doi v6i cac su kien quan trong, hoi lai cac nha quan ly xem cac su kien nay dii diroc the hien trong bao
cao tai chfnh cua doanh nghiep hay chua. Neu xet thay c6 su kien xay ra sau ngay l~p bang tong ket tai san tfnh den ngay ky baa cao kiem toan c6 the anh huang den baa cao tm chlnh thl KTV phai ap dung them cac bien phap kicrn tra nham xac dinh xem cac su kien d6 co diroc phan anh trong baa cao tai chfnh khong de c6 y kien nhan xet thich hop trong baa cao kiem toan, ~ Cdc su ki¢n sau nga» ky baa bdo cao tai chinh:
CaD

kie'm toan nhung

truac

ngay phat hanh

Cac nha qulin 19 phai c6 trach nhiem thong bao cho KTV biet die su kien dii xay ra tir khi k:9 bao cao kiem roan cho den hie phat hanh bao cao tai chinh hang nam va nhtrng su kien co kha nang anh huang den bao cao tai chinh. KTV khong chiu trach nhiern ve viec phat hien cac Sl.! kien nay. Neu KTV duqc thong baa ve cac su kien nay thl phai can nhac v6i doanh nghiep xem c6 nen sua lai baa cao tai chfnh khong, Trang tnrong hop doanh nghiep sua lai baa cao tai chinh thl KTV phai thuc thi cac thu phap can thiet va ghi lai bao cao kiem toan tren co so baa cao tai chfnh dii duqc sua dOi va diroc duyet y. ngay ghi trong bao cao kiem roan khong sorn han ngay phe duyet baa cao tai chinh dii sua dOi. Neu KTV cho 130 can thiet nhirng cac nha quan 1:9doanh nghiep khong sua

92

chua bao cao tai chinh thi con tuy thuoc vao viec KTV dii dua bao cao kiern toan cho doanh nghiep chua. Neu baa cao kiern toan chua dua cha khach hang thi KTV can dien dat lai nhan xet "chap nhan tung phan" hoac "9 kien trai ngtroc" neu xet thay phil hop, Neu baa cao kiem toan da dua cho khach hang. KTV can thong bao cho ban lanh dao cao nhat cua daanh nghiep biet rang KTV se c6 hanh dong can thiet d~ lam mat hieu luc cua bao cao nay phil hop voi hieu luc quyen han phap 19 cua ho.
N hiing Sf! kien duac phd! hien sau ngiiy phd! hanh bdo cdo tal chinh:

Sau ngay bao cao tai chinh dii diroc phar hanh KTV khong co bat Cll nghia vu tharn tra tiep tuc nao d6i voi bao cao tai chfnh nay. Tuy nhien neu KTV thay c6 nhirng anh huong nghiem trong den bao cao tai chinh da diroc ki~m roan rna tnroc khi ky bao cao kiem toan, KTV chua phat hien ra thi ho phai thao Iuan van de do vei cac nha quan 19 doanh nghiep, KTV can xern Iai cac cong viec rna cac nha quan 19 doanh nghiep da lam d6 tham tra xern xet cac khoan muc trong bao cao tai chinh b] thay the khong. Neu cac nha qUM 19 doanh nghiep sua deli Iai baa cao tai chfnh thl KTV I~p mot bao cao kiem toan moi tren co baa cao tai chfnh dii duqc sua d6i va duyet lai, Bao cao kiern toan moi duoc lap lai va ghi ngay moi, Neu cac nha quan Iy khong sua chua Iai bao cao tAi chfnh thea yeu citu cua KTV thi KTV can thong baa cho nha qUM 19 cao nhat cua doanh nghiep va se c6 hanh d¢ng lam vO hieu hoa bao cao kiem roan dii phat hanh.

sa

Ngoai ra con c6 cac sir kien rna KTV can phai giai quyet nhu:

- Kie'm tra chat luang cong vitfc kiini loan: Tren co sa 000 cao kitm toan dii duoc l~p do cac ki6m toan vien tien hanh kiem toan, cac cong ty can kiem tra lai
chilt hrong cOng viec kiem roan tuc la xern xet cac y kien nhan xet d6 c6 hoan toan phil hQP khOng. Cong viec nay thuong do cac kiern roan vien c6 trinh dq ngang bang hoac cao ban cac kicm toan vien dii tien hanh cuoc kiem toan do.

Sua chua lai bao CaD kiem toan do sa suat ella kiem toan vien: neu khi dii ky, gin baa cao kiern toan, cac ki6rn roan vien (cOng ty kiem toan) moi phat hien fa nhirng sai s6t cua kiem roan vien thl can phai thong baa cho khach hang va sua chua lai y ki€tl'nh~ xet tromg khoang thci gian quy dinh,

- Sua chua lai j kiln nhan xet: sau khi nhan duqc baa cao kiern toan, doanh nghiep dii chap nhan sua chua ahtmg sai s6t thea yeu ciu cua kiem toan vien
(cong ty kiem toan),

93

· Tien hanh hQP dong kiem toan lai do tnroc do dii tu choi khong tien hanh ki~m toan: Trong moi tnrong hqp, neu viec SUa chua it thl khong can lap lai bao cao kiern toan, neu sua chua nhieu thi phai lap lai bao cao kiem toan moi.

Cau hoi
1. Nllu trlnh lLtti6n hanh mot cuoc ki~m toano 2. Trinh bay ~c y6u t6 co ban ~ua bao cao ki~m toano 3. Neu cac 10l;1i bao cao kiG'm toan: nQi dung va (lieu ki~n I~p Wng lo~i bao cao ki~m toano

94

Chuong 3 PHUONG PHAp VA NOI DUNG KI~M ToAN

Muc tieu:
Cung cap cho h9C sinh nhiaig phuang phdp ca bdn de'tien hanii mot cuoc kie'm loan, n(>idung kie'm todn mot s6' yeu to' co bdn tren bdo cdo tai chinh.

H9c sinh phd; nho dur;tc n¢i dung cua hai phucng phap kilm toan ca bdn va kie'm toan tuan thu; qua d6 tinh (Dan mot so' chi tieu kinh tetren bdo cdo tai chinh. H9C sinh ruim dude quy trinh kie'm todn m¢( s6' yeu ti;' co ban tren bao cdo tai chinh, ttt d6 c6 the' kie'm toan noi b¢ cdc yeu t6' co bdn cua bao tai chinh khi c6 ytu cdu.
Qua Trinh kie'm loan thuc chat fa qua Trinh dp dung cdc phuang phdp ky thuat, nghiep Vlf. vao kie'm Ira thuc tenhdm thu thap cdc bang chung kie'm roan day du va thicb hap lam co cho cac y kitn nhan xet timg b() phan duac kie'm loan ciing nhu toan htj cac baa CaD tai chinh cua dan vi. C6 flu! cilia h¢ thong phuang phap kiem todn thanh hai loai fa phuang phap co ban va phuang pluip rutin lhu.

sa

I. PHUONG PHAp KltM ToAN

1. PhU'dng phap cd ban 1.1. Khai niem
Loai phirong phap kiem toan co ban la phirong phap duoc thh!t k€ va sir dung nham muc dich thu thap cac bang chirng co lien quan den cac du lieu do h¢ thong ke toan ly va cung ca'p.

xu

95

1.2. D~c trung

Dac tnrng co ban ella phircng phap nay la viec tien hanh cac thir nghiem, cac danh gia deu dira vao cac s6 lieu, cac thong tin trong baa cao tai ehinh va h~ th6ng k€ toan cua doanh nghiep, Vl vay phirong phap kiem toan eo ban con goi la cac biroc kiem nghiem thea so lieu Day la phuong phap sir dung cho rnoi cuoc kiem toan BcrC. Trong BCfC lu6n c6 kha nang ton tai gian lan, sai s6t do eo hii'u cua he thong kiem soat llc)i bo, nen kiern toan vien phai tim moi each phat hien nhirng gian Ian, sai s6t, xet doan mire de) anh hirong de dua ra loi nhan xet eho phu hop. BCfC la san pham cua qua trinh ke loan nen d~ tim ra gian Ian, sai s6t thi KTV phai kiern tra Iai qua trlnh ke toan. Kiem tra lai qua trinh kiem roan ehinh la kiern toan eo ban.

1.3. Tac dung

Cho phep KTV thu thap diroc bang chung ve mire dQ tin cay ella so lieu k€ toan ve eo dan lieu ella tirng bo phan, khoan muc.

so

1.4. NQi dung

1.4.1. Phuong phdp phon ticb danh gid t6ng quat

PhUC1ngphap nay dua tren eo sir dung cac ty I¢, cac m6i quan h¢ tai chfnh de xac dinh nhirng tinh chat hay nhtrng sai Iech khong binh thirong trong baa cao tai chinh. thuat chu yeu d€ phan tich, danh gia cac thong tin nghiep la: Phan tfch doc va phan tich ngang.

sa

Ky

tm chfnh

cua doanh '

- Phan rich ngang: La so sanh ve hrong tren cung mot chi tieu tren serc giii"a cac s6 lieu ella ky nay v6i so lieu ella ky truck, hoac gitra thtrc te v6i ke hoach, Phuong phap nay dan gian nhirng khong th~ hien m6i quan h¢ gitta cac chi tieu. Pharr tieh ngang baa gom: So sanh so lieu ky nay voi

ky tnroc

hoac giira cac ky voi nhau.

So sanh so lieu thuc te voi so Iieu ke hoach. So sanh s6 lieu giii'a cac dan vi cung nganh, cung loai hlnh kinh doanh, Cho biet dtroc xu huang tang, trnh chat bien dong hay b!t thirong cua tirng chi tieu. bang each so sanh, xac dinh l¢ nrong quan gitra cac chi tieu, cac khoan muc khac nhau.

Y nghia:

- Phon tich doc: La pharr tfch cac

ty su!t

ty

96

Tuy thea kien thirc va kinh nghiern nghe nghiep, kiern wan vien e6 th~ tinh toan, pharr tfeh nhieu hoac mot s6 ty suat din thiet eho viec nhan xet ella minh. C6 mot so ty suat thucng dung trong kiem toan: thanh y kien nhan xet cua rninh bao cao tai chinh, cac kiem roan vien do co su danh gia chung ve tinh hinh tai ehfnh ella doanh nghiep, trong do co kha nang thanh toan, kha nang tiep tuc hoat dong, kha nang thu hoi cong no, toe dO hru chuyen hang ton kho ... suo! thanh loan hiflll IIUfl: Phan anh kha nang thanh roan ella doanh nghiep d6i voi cac khoan no ngan han

De hinh
- TS

>I<

N hom r.v sud! klui wing thanh todn:

ve

Ty suat thanh toan

hien thoi

. T6ng

~i_~tr~ TSLD ~_

T6ng so no ngan han

sudt thanh loan nhanh: Phan anh kha nang thanh toan nrc thai ella doanh nghiep voi cac khoan no ngan han hay bang so von bang lien va de khoan wang dirong lien.
Ty

- T.Y

suat thanh toan nhanh

Von bang tien + Dau tu TC ngan h<;lo+ Ok khoan ph3.i thu

T6ng

so no ngan

han

- Ty sudt khd nang thanh loan dai han: Ngoai vice phan anh kha nang thanh toan can phan anh kha nang tiep tuc hoar dong cua doanh nghiep,

Ty

suat thanh

T6ng gia tri TSCD duge dail tu ~ang von vay dai h;:tn TOng s6 no dai han

toan dai han

- 56' vong 11Il{ hoi na: phan anh kha nang thu hoi cac khoan no cua doanh nghiep tue 13.thai gian thu hoi doi V0l cac khoan no phai thu.

Doanh thu ban hang va CCDV so du phai thu blnh quan ~ S6' vong luu chuyen hang ton kho: Phan anh trong nam hang ton kho luan chuyen duoc bao nhieu Ian, Thuong chi tieu nay diroc phan anh rieng cho cac loai vat nr, sao pham, hang hoa. Gia von hang ban 56 vong luan ::: -----~---=--chuyen hang ton kho S6 du ton kho blnh quan

56 vong thu hoi 09

* Nh6m ty sud! phdn

dnh khd ruing sinh loi:

- Ty sudt khd nang sinh loi: Phan anh so tien Hi.ithu duoc doanh thu ban hang va cung cap dich VI,l thuan.

tu mot

dong

97
7:GTKT·

Ty suat kha nang sinh loi

Uti kinh doanh tnroc thue + Chi phi Hii vay T6ng gia tri tai san binh quan

- T» sudt hieu qua kinh doanh: Phan anh so tien lai thu diroc til mot dong doanh thu ban hang va cung cap dich vu thuan Ty suat hieu qua kinh doanh
=

Lai kinh doanh twac thue

DTBH va CCDV thuan

Cac ty suat phan anh cau true tal chinh duoc tinh toan d~ phan tich. danh gia trlnh d¢ trang bi co vat chat ky thuat, tinh hlnh phan b6 va co cau von kinh doanh, nguon von kinh doanh, tlnh hinh khai thac, huy dong va Slr dung cac nguon von ...

* Nhom tj

sua! phon anh cdu true tai chinh:

so

- Tj sud! ddu tu: Phan anh ty trong, ket cau cua TSCD va cac khoan dau
nr dai han trong tong von kinh doanh cua doanh nghiep, no n6i len trinh d¢ trang bi co vat chat ky thuat (ve may moe thiet bi, nha xuong, phuong tien van tai ... ) va s6 von dau nr ella doanh nghiep,

so

Ty suat dau nr

T6ng gia tr! TSCD va dau tlI dai han T6ng gia tri tai san
nguon von

cua doanh nghiep, do cling Ia mire d¢ doc lap hay phu thuoc cua doanh nghiep ve mat
nguon von doi voi cac chu dau nr, chu no,

- Tj sud'( tai tra: Phan anh kha nang nr darn bao ve

Ty suar tai tro

- Ty

Tong gia tri nguon von sudt tu tai tro: Phan anh kha nang cua doanh nghiep ve ngu6n von

Nguon von chu sa hfru

hi~h thanh cua TSCD va dau w dai han, rrurc d¢ trang trai bu dap cluing bang chinh nguon von tl,l" co cua doanh nghiep. Tren thuc te, hlnh rhanh nhfrng y kien nhan xet ve bao cao ali chfnh, kiem roan vien e6 the Slr dung nhieu ty suat khac nhau nira, tuy nhien can hru <; mot dieu la viec phan tfch, danh gia dci voi he thong cac chi suat din xem xet trong moi quan h¢ Ian nhau tuy thuoc vao dac diem heat dong sao xuat, nghanh nghe, Iinh vue kinh doanh cua doanh nghiep,

Phan tfeh t6ng quat giup KTV nhanh chong nhan biet va tier kiem diroc chi phi kiern loan ad. 3 giai dean cua qua trinh kiem toan: Lap k€ hoach kiem 10aO, thirc hien kiem toan, ket thuc kiem toan.

* Uu die'm:

98

diem: D¢ tin cay chua cao VI thong tin tren BCTe con co th~ c6 gian l~n va sai sot. No phu thuoc nhieu vao trlnh d¢, nang It!C cua KTV, y thirc Chll quan ella KTV.
1.4.2. PhU01lg phdp kie"m tra chi tiel cac nghiep v¥ va cae so du Viec kiem tra chi tiet cac nghiep vu va 56 dtr tai khoan la phirong phap ky thuat nghiep vu co ban trong kicm toano Viec kiem tra chi tiet cac s6 lieu d5 phan anh ve tung nghiep vu kinh te tai ehinh va s6 du cac tai khoan duoc dung ngay tit khi kiern roan moi ra doi va tro thanh phtrong phap chu yeu ella thoi ky dAu hinh thanh va phat trien kiem toano Viec kiern tra nay da duoc tien hanh v6i Uti ca cac dil lieu hien co, do vay rna co the nhan xet, neu 9 kien mot each d~y du va toan dien.

* Nhuac

su

Day 13 viec KTV tnrc tiep kiern tra cac nghiep VI,! va s6 du tai khoan d6 thu thap cac bang chirng ve co sa dan lieu cua tung bo phan, knoan muc rren Bere. KTV kiern tra chi tiet cac nghiep VI,l va s6 dir tai khoan tir khi cac nghiep vu phat sinh eho den khi xu 19 ghi vao tai khoan,
~Kie'm Ira nghiep vu:

Kitm tra viec ghi chep cac nghiep VI,l tir chung tir g6e vao 56 ke toano Kiern tra cac yeu to ella chiing tir ke toano Kiern tra viec tinh roan danh gia tren chtrng tu ve 56 hoc. Kiem tra viec xu 19 ghi chep
~ Kilm Ira si/ du tai khodn: KTV kiem tra, phan tfch cac tai khoan, kiem tra viec cong don tren tai khoan.

* Uu diem:
ra gian Ian, sai s6t ngay khau tfnh roan, trong qua trlnh xu 19 ghi chep cac nghiep vu, Tir do khang dinh rmrc dQ tin cay cua 56 lieu k€ toano Day lit qua trlnh thu thap cac bang chirng ve co dan lieu cho lung be phan, khoan muc va thu thap cac bang clnrng c6 dQ tin cay cao.
Thong qua kiern tra chi tiet cac nghiep vu, s6 du tai khoan, KTV phat hien

sa

* Nhuoc

diem:

Phuong phap nay t6n nhieu thai gian va chi phi. Phuong phap nay tro nen kh6ng thuc te khi quy rn6 hoat dong va khoi hrong giao dich ngay cang lang len. B6i vay kicm toan hien dai thmrng kh6ng kiem tra chi tiet toan bo cac nghiep vu va cac s6 du tai khoan. Viec kiem roan chi tiet chu yeu dua tren co sa kiern tra rnfu mot s6 nghiep VI,! cung loai,

99

* Dieu

ki¢1l dp dung:

Phuong phap nay thich hop kiern tra cac doanh nghiep co quy mo nho, cac loai nghiep vu co tinh chat kh6ng phirc tap, hoac nhfrng be phan, nhuug khoan muc cam xiic nhu tien mat, cluing khoan, cac Ioai v~t nr, hang hoa

de

de

quy hiern ... 2. PhLtcsng phap tU3n thu 2.1. Khai niem
Phuong phap kicm roan tuan thu thiet lap d~ thu thap cac bang chtrng ki~m soar noi bo doanh nghiep.

ve

la cac thu rue va ky thuat kiern

toan duoc tinh thich hop va hieu qua cua he thong

KTV nghien cuu, danh gia he thong kiem roan noi be) la d~ danh gia mtrc d¢ rui ro trong kiern soar, lam co so eho viec lua chon cac phuong phap kiem
toan thich hop, Khi xern xet he thong kiem scat noi bo, KTV phai xern xet rmrc thoa man kiern scat trong tirng twang hop CI,1 the. Neu rui ro kiem soar khi lap ke' hoach kiern roan duoc danh gia Ia cao, muc thoa man ve kiern scat thap thl kiem toan vien kh6ng the tin nrong vao h¢ thong kiem soat noi bo ella doanh nghiep, Truong hop rui ro kiern soar duoc danh gia la thap, rmrc thoa man vc kiem scat con tU)' thuoc vao kel qua danh gia thuc [e hieu qua cua h¢ thong kiem soat trong qua rrlnh kiem roan cua KTV.

ve

2.2. D~c trung Phuong phap krem toan tuan thu co dac tnrng la cac thu nghiem va kiem tra deu dua vao de quy che' kiern soat trong h¢ thong kicm soar noi bo cua
doanh nghiep, Neu he thong kiern scat noi b¢ diroc danh gia la rnanh, dira vao cac quy che kiem soar.

la

hieu

qua va kiem roan vien co the tin tucng thl cong vice kiem toan co th~ va can 2.3. Tac dung
Phuong phap kicrn toan tuan thu giup KTV thu thap cac bang chimg ve tinh thich hop, ve tinh hieu qua cua kiem soar noi bo de dam bao rang quy chc cua kiem soar noi b¢ rna KTV dua vao eo hieu luc, hieu qua.

la

2.4. NQidung
thuat dieu Ira Iz¢ thong: La viec KTV kicm tra cac nghiep vu cho mot he thong til khi nghiep vu phat sinh den khi ker thiic de thu thap cac 100

- Ky