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kim ton v dch v c m bo nng cao
I. NHNG VN CHUNG V HOT NG KIM TON
1. Khi nim, bn cht kim ton K ton l cng c qun l kinh t, ti chnh th hin ch kt qu cng vic k ton l a ra cc thng tin trn bo co ti chnh (BCTC) v nhng ch tiu phn tch, xut gip cho ngi lnh o, iu hnh a ra quyt nh ng n. V th, mi ngi s dng thng tin t BCTC u mong mun nhn c cc thng tin trung thc v hp l. Hot ng kim ton ra i l kim tra v xc nhn v s trung thc v hp l ca cc ti liu, s liu k ton v BCTC ca cc doanh nghip, t chc; nng cao s tin tng ca ngi s dng cc thng tin t BCTC c kim ton. Cc tc gi Alvin A.Aen v James K.Loebbecker trong gio trnh "Kim ton" nu mt nh ngha chung v kim ton nh sau: "Kim ton l qu trnh cc chuyn gia c lp thu thp v nh gi cc bng chng v cc thng tin c th nh lng c ca mt n v c th, nhm mc ch xc nhn v bo co v mc ph hp gia cc thng tin ny vi cc chun mc c thit lp". Theo nh ngha ca Lin on K ton quc t (IFAC) "Kim ton l vic cc kim ton vin (KTV) c lp kim tra v trnh by kin ca mnh v BCTC". 2. Phn loi kim ton 2.1. Cn c vo mc ch, kim ton c 3 loi: a) Kim ton hot ng: L vic kim tra v nh gi tnh hu hiu v tnh hiu qu trong hot ng ca mt b phn hay ton b mt t chc, mt n v. Tnh hu hiu l mc hon thnh cc nhim v hay mc tiu ra. Tnh hiu qu l vic t c kt qu cao nht vi chi ph b ra thp nht. i tng ca kim ton hot ng rt a dng, t vic nh gi mt phng n kinh doanh, mt d n, mt quy trnh cng ngh, mt cng trnh XDCB, mt loi ti sn, thit b mi a vo hot ng hay vic lun chuyn chng t trong mt n v V th, kh c th a ra cc chun mc cho loi kim ton ny. ng thi, tnh hu hiu v hiu qu ca qu trnh hot ng rt kh c nh gi mt cch khch quan so vi tnh tun th v tnh trung thc, hp l ca BCTC. Thay vo , vic xy dng cc chun mc lm c s nh gi thng tin c tnh nh tnh trong mt cuc kim ton hot ng l mt vic mang nng tnh ch quan. Trong kim ton hot ng, vic kim tra thng vt khi phm vi cng tc k ton, ti chnh m lin quan n nhiu lnh vc. Kim ton hot ng phi s dng nhiu bin php, k nng nghip v v phn tch, nh gi khc nhau. Bo co kt qu kim
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ton thng l bn gii trnh cc nhn xt, nh gi, kt lun v kin xut ci tin hot ng. b) Kim ton tun th: L vic kim tra v nh gi xem n v c kim ton c tun th php lut v cc quy nh (do cc c quan c thm quyn v n v quy nh) hay khng kt lun v s chp hnh php lut v cc quy nh ca n v. V d: - Kim ton vic tun th cc lut thu n v; - Kim ton ca c quan nh nc i vi DNNN, n v c s dng kinh ph NSNN v vic chp hnh cc chnh sch, ch v ti chnh, k ton; - Kim ton vic chp hnh cc iu khon ca hp ng tn dng i vi n v s dng vn vay ca ngn hng. c) Kim ton BCTC: L vic kim tra v xc nhn v tnh trung thc v hp l ca cc ti liu, s liu k ton v BCTC ca n v k ton phc v i tng c nhu cu s dng thng tin trn BCTC ca n v. Cng vic kim ton BCTC thng do cc doanh nghip kim ton (DNKT) thc hin phc v cho cc nh qun l, Chnh ph, cc ngn hng v nh u t, cho ngi bn, ngi mua. Do , kim ton BCTC l hnh thc ch yu, ph cp v quan trng nht, thng chim 70 - 80% cng vic ca cc DNKT. 2.2. Cn c vo hnh thc t chc, kim ton c 3 loi: a) Kim ton c lp: L cng vic kim ton c thc hin bi cc KTV chuyn nghip, c lp lm vic trong cc DNKT. Kim ton c lp l loi hnh dch v nn ch c thc hin khi khch hng c yu cu v ng tr ph thng qua vic k kt hp ng kinh t. Hot ng kim ton c lp l nhu cu cn thit, trc ht v li ch ca bn thn doanh nghip, ca cc nh u t trong v ngoi nc, li ch ca ch s hu vn, cc ch n, li ch v yu cu ca Nh nc. Ngi s dng kt qu kim ton phi c m bo rng nhng thng tin h c cung cp l trung thc, khch quan, c tin cy cao lm cn c cho cc quyt nh kinh t hoc thc thi trch nhim qun l, gim st ca mnh. iu 2 Ngh nh s 105/2004/N-CP ngy 30/3/2004 ca Chnh ph quy nh "Kim ton c lp l vic kim tra v xc nhn ca KTV v DNKT v tnh trung thc v hp l ca cc ti liu, s liu k ton v BCTC ca cc doanh nghip, t chc (gi chung l n v c kim ton) khi c yu cu ca cc n v ny". b) Kim ton nh nc: L cng vic kim ton c thc hin bi cc KTV lm vic trong c quan Kim ton Nh nc, l t chc kim ton chuyn nghip thuc b my hnh chnh nh nc; l kim ton theo lut nh v kim ton tnh tun th, ch yu phc v vic kim tra v gim st ca Nh nc trong qun l, s dng Ngn sch, tin v ti sn ca Nh nc. iu 13, 14 Lut Kim ton Nh nc (Lut s 37/2005/QH11 do Quc hi thng qua ngy 14/06/2005) quy nh Kim ton nh nc l c quan chuyn mn v lnh vc
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kim tra ti chnh nh nc do Quc hi thnh lp, hot ng c lp v ch tun theo php lut. Kim ton Nh nc c chc nng kim ton BCTC, kim ton tun th, kim ton hot ng i vi c quan, t chc qun l, s dng ngn sch, tin v ti sn Nh nc. c) Kim ton ni b: L cng vic kim ton do cc KTV ca n v tin hnh. Kim ton ni b ch yu nh gi v vic thc hin php lut v quy ch ni b; kim tra tnh hu hiu ca h thng kim sot ni b v vic thc thi cng tc k ton, ti chnh... ca n v. Phm vi v mc ch ca kim ton ni b rt linh hot tu thuc yu cu qun l iu hnh ca ban lnh o n v. Bo co kim ton ni b ch yu phc v cho ch doanh nghip, khng c gi tr php l v ch yu xoay quanh vic kim tra v nh gi tnh hiu lc v tnh hiu qu ca h thng k ton v h thng kim sot ni b cng nh cht lng thc thi trong nhng trch nhim c giao. 3. Kim ton vin v kim ton vin hnh ngh Cng vic kim ton c lp do cc kim ton vin (KTV) thc hin. Ngh nh 105/2004/N-CP quy nh r v KTV v KTV hnh ngh. 3.1. Tiu chun kim ton vin: (iu 13 Ngh nh 105/2004/N-CP v im 1 phn A mc II Thng t 64/2004/TT-BTC) 1.1. Ngi Vit Nam v ngi nc ngoi c php c tr ti Vit Nam phi c cc tiu chun sau: a) C phm cht o c ngh nghip, trung thc, lim khit, c thc chp hnh php lut; khng thuc i tng khng c ng k hnh ngh kim ton c lp quy nh ti khon 3 n khon 7 iu 15 ca Ngh nh 105/2004/N-CP. b) C bng c nhn chuyn ngnh Kinh t - Ti chnh - Ngn hng hoc chuyn ngnh K ton - Kim ton ca Vit Nam hoc nc ngoi c B Ti chnh tha nhn v thi gian cng tc thc t v ti chnh, k ton t 5 nm tr ln hoc thi gian thc t lm tr l kim ton DNKT t 4 nm tr ln. Trng hp c bng c nhn cc chuyn ngnh khc vi chuyn ngnh Kinh t Ti chnh - Ngn hng hoc chuyn ngnh K ton - Kim ton th phi c bng c nhn th hai v cc chuyn ngnh trn sau 3 nm hoc sau 2 nm i vi tr l KTV v tng thi gian cng tc thc t v ti chnh, k ton phi 5 nm hoc lm tr l kim ton cc DNKT 4 nm tr ln. c) C kh nng s dng mt trong nm th ting thng dng: Anh, Nga, Php, Trung v c v s dng thnh tho my vi tnh; (d) t k thi tuyn KTV do B Ti chnh t chc v c B trng B Ti chnh cp Chng ch KTV. 1.2. Ngi Vit Nam v ngi nc ngoi c php c tr ti Vit Nam c chng ch chuyn gia k ton, chng ch k ton, kim ton do t chc nc ngoi hoc t chc quc t v k ton, kim ton cp, c B Ti chnh tha nhn th phi t k thi st hch v php lut kinh t, ti chnh, k ton, kim ton Vit Nam do B Ti chnh t chc th c B trng B Ti chnh cp Chng ch KTV.
3.2. iu kin ca kim ton vin hnh ngh: (iu 14 Ngh nh 105/2004/N-CP) (1) Ngi Vit Nam c cc iu kin sau y th c cng nhn l KTV hnh ngh v c ng k hnh ngh kim ton c lp: a) C tiu chun KTV quy nh ti iu 13 Ngh nh 105/2004/N-CP (nh nu mc 3.1 phn I); b) C hp ng lao ng lm vic trong mt DNKT c thnh lp v hot ng theo php lut Vit Nam, tr trng hp php lut Vit Nam quy nh khng phi p dng hp ng lao ng. (2) Ngi nc ngoi c cc iu kin sau y th c cng nhn l KTV hnh ngh v c ng k hnh ngh kim ton c lp Vit Nam: a) C tiu chun KTV quy nh ti iu 13 Ngh nh 105/2004/N-CP (nh nu mc 3.1 phn I); b) c php c tr ti Vit Nam t mt nm tr ln; c) C hp ng lao ng lm vic trong mt DNKT c thnh lp v hot ng theo php lut Vit Nam. (3) Ti mt thi im nht nh, KTV ch c ng k hnh ngh mt DNKT. Trng hp KTV ng k hnh ngh kim ton nhng trn thc t khng hnh ngh hoc ng thi hnh ngh DNKT khc th s b xa tn trong danh sch ng k hnh ngh kim ton. (4) Ngi ng k hnh ngh kim ton t ln th hai tr i phi c thm iu kin tham gia y chng trnh cp nht kin thc hng nm theo quy nh ca B Ti chnh. 3.3. iu kin hnh ngh ca KTV: (iu 14 Ngh nh 105/2004/N-CP v im 2 phn A Mc II Thng t 64/2004/TT-BTC) (1) iu kin hnh ngh kim ton: a) KTV ch c ng k hnh ngh kim ton khi c tiu chun KTV quy nh ti iu 14 Ngh nh 105/2004/N-CP (nh nu mc 3.2 phn I) b) Trng hp KTV va lm vic mt doanh nghip khng phi l DNKT, va lm vic DNKT trong cng mt thi gian th ch c ng k hnh ngh kim ton khi c s ng bng vn bn ca ngi i din theo php lut ca doanh nghip khng phi l DNKT. c) Trng hp KTV ng k hnh ngh mt DNKT chuyn sang ng k hnh ngh DNKT khc th phi c quyt nh chm dt hp ng lao ng DNKT trc. (2) KTV khng c tn trong danh sch ng k hnh ngh kim ton c B Ti chnh (t 01/01/2007 l Hi KTV hnh ngh Vit Nam VACPA)) xc nhn th khng c k bo co kim ton.
(3) KTV hnh ngh s b xa tn trong danh sch ng k hnh ngh kim ton trong cc trng hp sau: a) Vi phm mt trong nhng hnh vi b nghim cm i vi KTV hnh ngh (nh nu im d mc 1.1 phn II); b) Thc t khng hnh ngh kim ton nhng vn c tnh ng k hnh ngh kim ton; c) Vi phm php lut hoc vi phm k lut, o c ngh nghip m php lut v kim ton nghim cm. (4) KTV b xa tn trong danh sch ng k hnh ngh kim ton th khng c ng k hnh ngh li trong thi gian 3 nm k t ngy b xa tn. (5) DNKT s dng KTV khng c tn trong danh sch ng k hnh ngh kim ton k bo co kim ton th c DNKT v KTV s b x pht theo quy nh ca php lut. (6) B Ti chnh (t 01/01/2007 l VACPA) khng tip tc xc nhn danh sch ng k hnh ngh cho nhng KTV ng k hnh ngh kim ton nhng trn thc t khng hnh ngh kim ton. 4. Hnh thc t chc, iu kin thnh lp v hot ng DNKT (Ngh nh 105/2004/N-CP; Ngh nh 133/2005/N-CP; Thng t 64/2004/TT-BTC v Thng t 60/2005/TT-BTC). 4.1. Hnh thc t chc Cng tc kim ton c lp do cc KTV c lp thc hin. Theo thng l quc t, KTV c th hnh ngh theo cng ty hoc hnh ngh c nhn. Tuy nhin Vit Nam lut php cha cho php hnh ngh kim ton c nhn. KTV mun hnh ngh phi ng k v c chp nhn vo lm vic ti mt DNKT c thnh lp hp php. Hin nay, Ngh nh 105/2004/N-CP ngy 30/03/2004, Ngh nh 133/2005/NCP ngy 31/10/2005 ca Chnh ph ch cho php thnh lp DNKT theo cc hnh thc: cng ty TNHH c t 2 thnh vin tr ln, cng ty hp danh, doanh nghip t nhn. DNKT phi cng khai hnh thc ny trong qu trnh giao dch v hot ng. 4.2. iu kin thnh lp v hot ng ca DNKT: a) iu kin thnh lp DNKT: - C cc iu kin quy nh ca php lut hin hnh v vic thnh lp v hot ng ca cc loi doanh nghip: Cng ty TNHH c t 2 thnh vin tr ln, cng ty hp danh, doanh nghip t nhn; - C t nht 3 KTV, trong t nht c Gim c (Tng gim c) phi l KTV. Mt ngi c chng ch KTV ch c lm ch s hu mt doanh nghip t nhn hoc mt thnh vin hp danh ca mt cng ty hp danh. Gim c (Tng gim c) DNKT phi l ngi c chng ch KTV sau 3 nm kinh nghim. b) iu kin cung cp dch v kim ton ca DNKT:
- DNKT ng k danh sch KTV hnh ngh v c B Ti chnh (t 01/01/2007 l Hi KTV hnh ngh Vit Nam (VACPA)) xc nhn. - Trong qu trnh hot ng, DNKT phi thng xuyn m bo c t nht 3 KTV hnh ngh lm vic trn thi gian cho doanh nghip. Trng hp sau 6 thng lin tc DNKT khng m bo iu kin ny th phi ngng cung cp dch v kim ton. c) Trng hp c KTV mi c cp chng ch KTV hoc do tuyn dng mi th DNKT phi thng bo cho B Ti chnh v Hi KTV hnh ngh Vit Nam (VACPA) danh sch KTV hnh ngh b sung trong thi hn 30 ngy k t ngy KTV chnh thc c nhn vo lm vic hoc c cp Chng ch KTV. d) Trng hp DNKT c KTV hnh ngh chuyn i, b ngh hoc b trut quyn hnh ngh th DNKT phi thng bo bng vn bn cho B Ti chnh v Hi KTV hnh ngh Vit Nam (VACPA) km theo danh sch KTV hnh ngh gim trong thi hn 15 ngy k t ngy KTV hnh ngh chuyn i, b ngh hoc b trut quyn hnh ngh. e) Trong qu trnh hot ng, DNKT phi thng xuyn m bo c t nht 3 KTV hnh ngh lm trn thi gian cho doanh nghip. Trng hp sau 6 thng lin tc DNKT khng m bo iu kin ny th phi ngng cung cp dch v kim ton. g) Cc trng hp c nhn khng c l thnh vin ca DNKT: - C nhn theo quy nh ca php lut khng c tham gia hot ng kinh doanh; - C nhn ang lm vic cho doanh nghip khc c cung cp dch v kim ton. H s ng k kinh doanh ca cng ty TNHH kim ton, cng ty hp danh kim ton, doanh nghip t nhn kim ton: Ngoi cc h s theo quy nh ca php lut, phi c bn sao cng chng Chng ch KTV c cp 3 nm trc ngy ng k kinh doanh ca Gim c (hoc Tng Gim c) v bn sao cng chng t nht hai Chng ch KTV ca hai ngi khc. 4.3. iu kin thnh lp v hot ng ca tng loi hnh cng ty kim ton (Thng t 60/2006/TT-BTC) 4.3.1. Cng ty TNHH kim ton: (1) Tiu chun, iu kin thnh lp v hot ng i vi cng ty TNHH kim ton: - Cng ty TNHH kim ton thnh lp v hot ng phi tun theo quy nh v hnh thc, iu kin thnh lp v hot ng ca DNKT (nh nu ti mc 4.1 v mc 4.2 phn I; - Thnh vin ca cng ty TNHH kim ton c th l c nhn hoc t chc. S lng thnh vin khng di hai v khng vt qu nm mi; - Thnh vin l c nhn phi c cc tiu chun, iu kin theo quy nh (nh nu ti im (2), mc 4.3.1 phn I); - Thnh vin l t chc phi c mt ngi lm i din. Ngi i din theo php lut ca thnh vin l t chc phi c tiu chun, iu kin theo quy nh ca php lut v quy nh nh nu ti im (3), mc 4.3.1, phn I. T chc l doanh nghip ang hot ng ti Vit Nam c cung cp dch v kim ton v t chc theo quy nh
ca php lut khng c tham gia hot ng kinh doanh th khng c l thnh vin ca cng ty TNHH kim ton; - Khi thnh lp v trong qu trnh hot ng, cng ty TNHH kim ton phi c t nht 3 ngi c Chng ch KTV, trong c Gim c (hoc Tng Gim c). (2) Tiu chun, iu kin i vi thnh vin l c nhn cng ty TNHH kim ton: - C phm cht o c ngh nghip k ton, kim ton theo quy nh ti chun mc o c; trung thc, lim khit, c thc chp hnh php lut; - Thnh vin c c lm Gim c (hoc Tng Gim c) cng ty phi c Chng ch KTV v phi c thi gian cng tc thc t v kim ton t 3 nm tr ln k t khi c cp Chng ch KTV; phi gp t nht l 10% vn iu l; khng c cng lc tham gia qun l, iu hnh hoc k hp ng lao ng vi t chc, c quan khc; - Thnh vin Ban Gim c trc tip ph trch dch v kim ton phi c Chng ch KTV. Trng hp cng ty TNHH kim ton c ng k kinh doanh cc dch v khc theo quy nh ca php lut phi c chng ch hnh ngh (nh dch v k ton, dch v nh gi ti sn...) th thnh vin Ban Gim c trc tip ph trch cc dch v phi c chng ch hnh ngh ph hp theo quy nh ca php lut; - C tham gia gp vn vo cng ty; - Thnh vin l c nhn thuc i tng phi c chng ch hnh ngh theo quy nh phi trc tip lm vic ti cng ty. (3) Tiu chun, iu kin i vi ngi i din theo php lut ca thnh vin l t chc: - C phm cht o c ngh nghip k ton, kim ton theo quy nh ti chun mc o c; trung thc, lim khit, c thc chp hnh php lut; - C giy u quyn ca thnh vin l t chc trong vic thay mt thnh vin thc hin cc quyn, ngha v theo quy nh ca php lut; - Trng hp ngi i din c c lm Gim c (Tng Gim c) cng ty th phi c Chng ch KTV v phi c thi gian cng tc thc t v kim ton t 3 nm tr ln k t khi c cp Chng ch KTV; khng c cng lc tham gia qun l, iu hnh hoc k hp ng lao ng vi t chc, c quan khc. T chc l thnh vin phi gp t nht 10% vn iu l. 4.3.2. Cng ty hp danh kim ton: (1) Tiu chun, iu kin thnh lp v hot ng i vi cng ty hp danh kim ton: - Cng ty hp danh kim ton thnh lp v hot ng phi tun theo quy nh v hnh thc, iu kin thnh lp v hot ng ca DNKT (nh nu ti mc 4.1 v 4.2, phn I); - Cng ty hp danh kim ton c thnh vin hp danh v thnh vin gp vn. S lng thnh vin hp danh t nht l hai ngi. Thnh vin hp danh phi l c nhn. Thnh vin gp vn c th l t chc hoc c nhn;
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- Thnh vin hp danh phi c cc tiu chun, iu kin theo quy nh (nh nu ti im (2), mc 4.3.2, phn I); - Khi thnh lp v trong qu trnh hot ng, cng ty hp danh kim ton phi c t nht 3 ngi c Chng ch KTV, trong c mt thnh vin hp danh l Gim c (hoc Tng Gim c) v t nht mt thnh vin hp danh khc. (2) Tiu chun, iu kin i vi thnh vin hp danh Cng ty hp danh kim ton: - C phm cht o c ngh nghip k ton, kim ton theo quy nh ti chun mc o c; trung thc, lim khit, c thc chp hnh php lut; - Thnh vin hp danh c c lm Gim c (hoc Tng Gim c) cng ty phi c Chng ch KTV v phi c thi gian cng tc thc t v kim ton t 3 nm tr ln k t khi c cp Chng ch KTV, phi gp t nht l 10% vn iu l; khng c cng lc tham gia qun l, iu hnh hoc k hp ng lao ng vi t chc, c quan khc; - Thnh vin hp danh trc tip ph trch dch v kim ton phi c Chng ch KTV. Trng hp cng ty hp danh kim ton c ng k kinh doanh cc dch v khc theo quy nh ca php lut phi c chng ch hnh ngh (nh dch v k ton, dch v nh gi ti sn...) th thnh vin hp danh trc tip ph trch cc dch v phi c chng ch hnh ngh ph hp theo quy nh ca php lut; - C tham gia gp vn vo cng ty; - Thnh vin hp danh, ngi thuc i tng phi c chng ch hnh ngh theo quy nh phi trc tip lm vic ti cng ty. 4.3.3. Doanh nghip t nhn kim ton: (1) Tiu chun, iu kin thnh lp v hot ng i vi DN t nhn kim ton: - Doanh nghip t nhn kim ton thnh lp v hot ng phi tun theo quy nh v hnh thc, iu kin thnh lp v hot ng ca DNKT (nh nu ti mc 4.1 v mc 4.2 phn I); - Khi thnh lp v trong qu trnh hot ng, doanh nghip t nhn kim ton phi c t nht 3 ngi c Chng ch KTV, trong c Gim c (hoc Tng Gim c); - Ch doanh nghip t nhn kim ton phi lm Gim c (hoc Tng Gim c). Ch doanh nghip t nhn kim ton phi c Chng ch KTV v phi c thi gian cng tc thc t v kim ton t 3 nm tr ln k t khi c cp Chng ch KTV. Ch doanh nghip t nhn khng c cng lc tham gia qun l, iu hnh hoc k hp ng lao ng vi t chc, c quan khc. (2) Tiu chun, iu kin i vi thnh vin Ban Gim c DN t nhn kim ton: - C phm cht o c ngh nghip k ton, kim ton theo quy nh ti chun mc o c; trung thc, lim khit, c thc chp hnh php lut; - i vi doanh nghip t nhn kim ton c ng k kinh doanh cc dch v khc theo quy nh ca php lut phi c chng ch hnh ngh (nh dch v k ton, dch
v nh gi ti sn...) th thnh vin Ban Gim c trc tip ph trch cc dch v phi c chng ch hnh ngh ph hp theo quy nh ca php lut. 4.4. iu kin thnh lp v hot ng ca Chi nhnh doanh nghip kim ton: (Ngh nh 105/2004/N-CP; Thng t 64/2004/TT-BTC). a) Chi nhnh doanh nghip kim ton l n v ph thuc ca doanh nghip kim ton, hot ng theo s u quyn ca doanh nghip kim ton, ph hp vi lnh vc hnh ngh ghi trong Giy ng k kinh doanh ca doanh nghip kim ton. b) Chi nhnh doanh nghip kim ton c thnh lp v hot ng theo quy nh ca php lut v thnh lp chi nhnh v phi c t nht t 2 KTV c Chng ch KTV tr ln, trong ngi ng u chi nhnh phi l ngi c Chng ch KTV, mi c php cung cp dch v kim ton v pht hnh bo co kim ton. c) Doanh nghip kim ton phi chu trch nhim v hot ng ca chi nhnh kim ton do mnh thnh lp ra. 5. i tng kim ton (Ngh nh 105/2004/N-CP; Thng t 64/2004/TTBTC) BCTC hng nm ca cc doanh nghip v t chc sau bt buc phi c DNKT kim ton: (1) BCTC hng nm ca cc doanh nghip v t chc di y bt buc phi c DNKT kim ton: - Doanh nghip, t chc c vn u t nc ngoi c thnh lp v hot ng theo php lut Vit Nam, k c chi nhnh doanh nghip nc ngoi hot ng ti Vit Nam; - T chc c hot ng tn dng c thnh lp v hot ng theo Lut cc t chc tn dng; ngn hng thuc cc thnh phn kinh t v Qu h tr pht trin; - T chc ti chnh v doanh nghip kinh doanh bo him, doanh nghip mi gii bo him; - Ring i vi cng ty c phn, cng ty trch nhim hu hn c tham gia nim yt v kinh doanh trn th trng chng khon th thc hin kim ton theo quy nh ca php lut v kinh doanh chng khon; - i vi cc doanh nghip, t chc thc hin vay vn ngn hng th c kim ton theo quy nh ca php lut v tn dng. (2) BCTC hng nm ca cc doanh nghip v t chc di y bt buc phi c DNKT kim ton theo quy nh ca Ngh nh s 105/2004/N-CP: - Doanh nghip nh nc, bao gm cng ty nh nc, cng ty c phn nh nc, cng ty TNHH nh nc v doanh nghip khc c vn nh nc trn 50%; - Bo co quyt ton cc d n u t hon thnh t nhm A tr ln. (3) Cc i tng khc m Lut, Php lnh, Ngh nh v Quyt nh ca Th tng Chnh ph c quy nh.
(4) Doanh nghip nh nc, Qu h tr pht trin v d n u t t nhm A tr ln c trong thng bo k hoch kim ton nm ca c quan Kim ton nh nc th BCTC nm khng bt buc phi c DNKT kim ton. 6. Qun l hot ng kim ton c lp: Ngh nh 105/2004/N-CP quy nh ni dung qun l nh nc v hot ng kim ton c lp, gm: - Xy dng, ch o thc hin chin lc, quy hoch, k hoch pht trin ngh nghip kim ton c lp Vit Nam; - Ban hnh, ph bin, ch o v t chc thc hin chun mc kim ton v cc hng dn thc hin chun mc kim ton v phng php chuyn mn nghip v kim ton; - Ban hnh v t chc thc hin quy ch o to, bi dng nghip v kim ton v cp nht kin thc hng nm; quy nh th thc thi tuyn v cp chng ch KTV; thnh lp Hi ng thi cp Nh nc, t chc thi tuyn v cp chng ch KTV; - Qun l thng nht danh sch KTV v DNKT ang hnh ngh kim ton c lp trong c nc. nh k 2 nm, B Ti chnh (T 01/01/2007 l VACPA) thng bo cng khai danh sch KTV v DNKT ng k hnh ngh; - Thc hin kim tra tun th php lut v kim ton c lp, chun mc kim ton v cc quy nh lin quan trong cc DNKT; - nh ch thi hnh v yu cu sa i nhng quy nh, quyt nh ca DNKT tri vi quy nh ca php lut v t chc DNKT v hnh ngh kim ton; - Thc hin cc bin php h tr pht trin ngh nghip kim ton c lp; - Qun l hot ng hp tc quc t v kim ton; - Gii quyt khiu ni, t co v x l vi phm php lut v kim ton c lp.
II. QUYN V TRCH NHIM CA KIM TON VIN V DOANH NGHIP KIM TON
1. Tng quan v quyn, ngha v, trch nhim v cc quy nh khc lin quan n KTV hnh ngh v DNKT 1.1. i vi KTV hnh ngh a) Quyn ca KTV hnh ngh (iu 16 Ngh nh 105/2004/N-CP) - c lp v chuyn mn nghip v. - c thc hin kim ton BCTC v cc dch v ca DNKT. - Yu cu n v c kim ton cung cp y , kp thi ti liu k ton v cc ti liu, thng tin khc c lin quan n hp ng dch v. - Kim tra, xc nhn cc thng tin kinh t, ti chnh c lin quan n n v c kim ton trong v ngoi n v. ngh cc n v, c nhn c thm quyn gim nh v mt chuyn mn hoc lm t vn khi cn thit. b) Trch nhim ca KTV hnh ngh (iu 17 Ngh nh 105/2004/N-CP)
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- Chp hnh cc nguyn tc hot ng kim ton c lp; Trong qu trnh thc hin dch v, KTV khng c can thip vo cng vic ca n v ang c kim ton. - K bo co kim ton v chu trch nhim v hot ng ngh nghip ca mnh. - T chi lm kim ton cho khch hng nu xt thy khng nng lc chuyn mn, khng iu kin hoc khch hng vi phm quy nh ca php lut. - Thng xuyn trau di kin thc chuyn mn v kinh nghim ngh nghip v thc hin chng trnh cp nht kin thc hng nm theo quy nh. - KTV hnh ngh vi phm php lut th tu theo tnh cht v mc vi phm s b tm nh ch, cm vnh vin ng k hnh ngh kim ton hoc phi chu trch nhim theo quy nh ca php lut. - Cc trch nhim khc theo quy nh ca php lut. c) Cc trng hp m KTV hnh ngh khng c thc hin kim ton: (iu 18 Ngh nh 105/2004/N-CP v im 5 phn A mc I Thng t 64/2004/TT-BTC) - Khng c tn trong thng bo Danh sch ng k hnh ngh kim ton c B Ti chnh xc nhn trong nm . - ang thc hin hoc thc hin trong nm trc lin k cc dch v sau y cho n v c kim ton: Ghi s k ton; Lp BCTC; Lm k ton trng; Kim ton ni b; nh gi ti sn; T vn qun l; T vn ti chnh; T vn thu hoc cc dch v khc m nh hng n tnh c lp i vi n v c kim ton. - KTV ang thc hin hoc thc hin trong nm trc lin k dch v kim ton th cng khng c cung cp trong nm nay cc dch v: Ghi s k ton; Lp BCTC; Lm k ton trng; Kim ton ni b; nh gi ti sn; T vn qun l; T vn ti chnh; T vn thu hoc cc dch v khc m nh hng n tnh c lp i vi n v c kim ton. - C quan h kinh t - ti chnh vi n v c kim ton nh gp vn, mua c phiu, tri phiu; cho vay vn; c mua, bn cc ti sn khc hoc c cc giao dch kinh t, ti chnh khc lm nh hng n nguyn tc c lp ca hot ng kim ton. - C b, m, v, chng, con, anh, ch, em rut l thnh vin trong Ban lnh o hoc l k ton trng ca n v c kim ton. - Xt thy khng nng lc chuyn mn hoc khng iu kin thc hin kim ton. - n v c kim ton c nhng yu cu tri vi o c ngh nghip hoc tri vi yu cu v chuyn mn, nghip v kim ton hoc tri vi quy nh ca php lut. d) Cc hnh vi nghim cm i vi kim ton vin hnh ngh: (iu 19 Ngh nh 105/2004/N-CP v im 6 phn A mc I Thng t 64/2004/TT-BTC) - Gp vn, i vay, cho vay vn hoc mua bt k loi c phiu no khng phn bit gi tr v s lng l bao nhiu ca n v c kim ton.
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- Mua tri phiu hoc cc ti sn khc ca n v c kim ton lm nh hng n nguyn tc c lp ca hot ng kim ton. - Nhn bt k mt khon tin hoc li ch vt cht no t n v c kim ton ngoi khon ph dch v v chi ph tha thun trong hp ng, hoc li dng v tr KTV ca mnh thu cc li ch khc t n v c kim ton. - Cho thu, cho mn hoc cho cc bn khc s dng tn v Chng ch KTV ca mnh thc hin cc hot ng ngh nghip. - Lm vic cho t hai doanh nghip k ton, kim ton tr ln trong cng mt thi gian. - Tit l thng tin v n v c kim ton m mnh bit c trong khi hnh ngh, tr trng hp n v c kim ton ng hoc php lut c quy nh khc. - K hp ng gia cng, dch v u thc xut nhp khu vt t, hng ha, i l tiu th hng ha, i l mi gii hoc c cc giao dch kinh t ti chnh khc lm nh hng n nguyn tc c lp ca hot ng kim ton. - Li dng trch nhim, quyn hn v li, thng ng, bao che sai phm ca n v c kim ton. - K ng thi c ch k ca KTV chu trch nhim kim ton v ch k ca Gim c (hoc ngi c u quyn) trn bo co kim ton. - Thc hin cc hnh vi khc m php lut v kim ton nghim cm. - K ng thi c ch k ca KTV chu trch nhim kim ton v ch k ca Gim c (hoc ngi c u quyn) trn bo co kim ton. - Thc hin cc hnh vi khc m php lut v kim ton nghim cm. 1.2. Quyn, ngha v v trch nhim ca DNKT a) Quyn ca DNKT (iu 24 Ngh nh 105/2004/N-CP) - Thc hin cc dch v c ghi trong Giy chng nhn u t hoc Giy chng nhn ng k kinh doanh; t chi thc hin dch v khi xt thy khng iu kin v nng lc hoc vi phm nguyn tc o c ngh nghip. - Thu chuyn gia trong nc v nc ngoi thc hin hp ng dch v hoc hp tc kim ton vi cc DNKT khc. - Thnh lp chi nhnh hoc t c s hot ng nc ngoi. - Tham gia cc t chc ngh nghip v kim ton; tham gia l thnh vin ca t chc kim ton quc t. - Yu cu n v c kim ton cung cp y , kp thi ti liu k ton v cc ti liu, thng tin cn thit khc c lin quan n hp ng dch v. - Kim tra, xc nhn cc thng tin kinh t, ti chnh c lin quan n n v c kim ton trong v ngoi n v. ngh cc n v, c nhn c thm quyn gim nh v mt chuyn mn hoc lm t vn khi cn thit v thc hin cc quyn khc theo quy nh.
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b) Ngha v ca DNKT (iu 25 Ngh nh 105/2004/N-CP) - Hot ng theo ng lnh vc hnh ngh ghi trong Giy chng nhn u t hoc Giy chng nhn ng k kinh doanh. - Thc hin ng nhng ni dung theo hp ng k kt vi khch hng. - Bi thng thit hi do li m KTV ca mnh gy ra cho khch hng trong khi thc hin dch v kim ton v cc dch v lin quan khc. - Mua bo him trch nhim ngh nghip cho KTV hoc trch lp qu d phng ri ro ngh nghip to ngun chi tr bi thng thit hi do li ca doanh nghip gy ra cho khch hng. - Trong qu trnh kim ton, nu pht hin n v c kim ton c hin tng vi phm php lut v ti chnh, k ton th DNKT c ngha v thng bo vi n v c kim ton hoc ghi kin nhn xt vo bo co kim ton. - Cung cp h s, ti liu kim ton theo yu cu bng vn bn ca c quan nh nc c thm quyn v thc hin cc ngha v khc theo quy nh ca php lut. c) Trch nhim ca DNKT: (iu 26 Ngh nh 105/2004/N-CP v im 6, phn B mc II Thng t 64/2004/TT-BTC) (1) DNKT chu trch nhim trc php lut, trc khch hng theo hp ng kim ton k kt v chu trch nhim mt phn vi ngi s dng kt qu kim ton v cc dch v cung cp. DNKT ch chu trch nhim vi ngi s dng kt qu kim ton khi ngi s dng kt qu kim ton: - C li ch lin quan trc tip ti kt qu dch v kim ton ca n v c kim ton ti ngy k bo co kim ton; v - C hiu bit mt cch hp l v BCTC v c s lp BCTC l cc chun mc k ton, ch k ton v cc quy nh php l c lin quan; v - s dng mt cch thn trng thng tin trn BCTC kim ton. (2) Mc thit hi do DNKT gy ra m doanh nghip phi chu trch nhim bi thng cho khch hng do hai bn t tha thun hoc do c quan c thm quyn xc nh theo quy nh ca php lut. Hnh thc v mc pht do hai bn t tho thun c th gm: - Chm dt hp ng kim ton k kt; - Khng c tip tc k hp ng kim ton trong cc nm sau; - Tr trong mc ph kim ton k kt; - Pht mc cao nht l 10 ln mc ph kim ton ca hp ng nm b pht. ng thi DNKT phi chu trch nhim theo cc qui nh hin hnh nh: - Trc tip qun l hot ng ngh nghip ca KTV ng k hnh ngh ti doanh nghip. Chu trch nhim dn s i vi cc hot ng ngh nghip do KTV thc hin lin quan n DNKT.
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- Mi dch v cung cp cho khch hng u phi lp hp ng dch v hoc vn bn cam kt theo quy nh v thc hin y cc iu khon ghi trong hp ng dch v k kt. - T t chc kim sot cht lng hot ng v chu s kim sot cht lng hot ng kim ton ca B Ti chnh (t nm 2007 l VACPA). d) Cc loi dch v cung cp m DNKT c ng k thc hin: (iu 22 Ngh nh 105/2004/N-CP) (1) DNKT c ng k thc hin cc dch v kim ton sau: Kim ton BCTC; Kim ton BCTC v mc ch thu v dch v quyt ton thu; Kim ton hot ng; Kim ton tun th; Kim ton ni b; Kim ton bo co quyt ton vn u t hon thnh (k c BCTC hng nm); Kim ton bo co quyt ton d n; Kim ton thng tin ti chnh; Kim tra thng tin ti chnh trn c s cc th tc tha thun trc. (2) DNKT c ng k thc hin cc dch v khc sau: T vn ti chnh; T vn thu; T vn ngun nhn lc; T vn ng dng cng ngh thng tin; T vn qun l; Dch v k ton; Dch v nh gi ti sn; Dch v bi dng, cp nht kin thc ti chnh, k ton, kim ton; Cc dch v lin quan khc v ti chnh, k ton, thu theo quy nh ca php lut; Dch v sot xt BCTC. (3) DNKT khng c ng k kinh doanh v kinh doanh cc ngnh, ngh khng lin quan vi cc dch v nh nu trn mc (1), (2) ni trn. 2. Mc tiu v nguyn tc c bn chi phi kim ton ton BCTC (CM 200) 2.1. Mc tiu ca kim ton BCTC: L gip cho KTV v DNKT a ra kin xc nhn rng BCTC c c lp trn c s chun mc v ch k ton hin hnh (hoc c chp nhn), c tun th php lut lin quan v c phn nh trung thc v hp l trn cc kha cnh trng yu hay khng. Mc tiu ca kim ton BCTC cn gip cho n v c kim ton thy r nhng tn ti, sai st khc phc nhm nng cao cht lng thng tin ti chnh ca n v. 2.2. Nguyn tc c bn chi phi kim ton BCTC, gm: - Tun th php lut ca Nh nc; - Tun th nguyn tc o c ngh nghip; - Tun th chun mc kim ton; - KTV phi c thi hoi nghi mang tnh ngh nghip. 3. Hp ng kim ton (CM 210) 3.1. Khi nim Hp ng kim ton: L s tho thun bng vn bn gia cc bn tham gia k kt (DNKT, khch hng) v cc iu khon v iu kin thc hin kim ton ca khch hng v DNKT, trong xc nh mc tiu, phm vi kim ton, quyn v trch nhim ca mi bn, hnh thc bo co kim ton, thi gian thc hin v cc iu khon v ph, v x l khi tranh chp hp ng. 3.2. Cc yu t ca hp ng kim ton
Hp ng kim ton phi c y cc iu khon chung ca hp ng kinh t theo qui nh. Ngoi ra, hp ng kim ton cn c nhng ni dung sau: - Mc ch, phm vi v ni dung kim ton hoc dch v khc; - Trch nhim ca Gim c (hoc ngi ng u) n v c kim ton trong vic lp v trnh by BCTC v trch nhim ca khch hng trong vic cung cp chng t, ti liu k ton v nhng thng tin khc lin quan n cng vic kim ton; - Phm vi kim ton, hnh thc bo co kim ton hoc hnh thc khc th hin kt qu kim ton; - C im ni r l trn thc t c nhng ri ro kh trnh khi do bn cht v nhng hn ch vn c ca kim ton; Cc bn c th b sung vo hp ng kim ton cc ni dung: Nhng iu khon lin quan n vic lp k hoch kim ton; Trch nhim ca khch hng trong vic cung cp bng vn bn s m bo v nhng thng tin cung cp lin quan n kim ton; M t hnh thc cc loi th, bo co khc m DNKT c th gi cho khch hng; Cc iu khon lin quan n vic tham gia ca cc KTV v chuyn gia khc vo mt s cng vic trong qu trnh kim ton v ca cc KTV ni b v nhn vin khc ca khch hng; Nu kim ton ln u, nhng th tc cn thc hin vi KTV v DNKT kim ton nm trc, gii hn trch nhim ti chnh ca DNKT v KTV khi xy ra ri ro kim ton. 3.3. Hp ng kim ton nhiu nm DNKT v khch hng c php k hp ng kim ton cho nhiu nm ti chnh. Nu hp ng kim ton c k cho nhiu nm, trong mi nm DNKT v khch hng phi cn nhc xem nu c nhng im cn phi thay i, b sung th phi tho thun bng vn bn v nhng iu khon v iu kin thay i ca hp ng cho nm kim ton hin hnh. Vn bn ny c coi l ph lc ca hp ng kim ton k trc . 3.4. Chp nhn sa i hp ng - Nu khch hng c yu cu sa i hp ng lm cho mc m bo ca kim ton gim i th DNKT phi xem xt c chp nhn yu cu ny ca khch hng hay khng. DNKT s khng chp nhn thay i hp ng nu khng c l do chnh ng. Nu DNKT khng th chp nhn sa i hp ng v khng c php tip tc thc hin hp ng ban u, th DNKT phi nh ch ngay cng vic kim ton v phi thng bo cho cc bn theo qui nh ca hp ng v cc qui nh c lin quan, nh ngi i din k hp ng, Hi ng qun tr hoc cc c ng v nhng l do dn n vic chm dt hp ng kim ton. 4. Trch nhim ca KTV v DNKT i vi gian ln, sai st v cc hnh vi khng tun th php lut (CM 240 v CM 250) 4.1. Trch nhim ca KTV v DNKT i vi gian ln, sai st (CM 240) a) Khi nim:
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Gian ln: L nhng hnh vi c lm sai lch thng tin kinh t, ti chnh do mt hay nhiu ngi trong Hi ng qun tr, Ban Gim c, cc nhn vin hoc bn th ba thc hin, lm nh hng n BCTC. Sai st: L nhng li khng c c nh hng n BCTC b) Trch nhim i vi gian ln, sai st: Trch nhim ca Gim c (hoc ngi ng u) Gim c (hoc ngi ng u) n v chu trch nhim trc tip trong vic ngn nga, pht hin v x l cc gian ln v sai st trong n v thng qua vic xy dng v duy tr thc hin thng xuyn h thng k ton v h thng kim sot ni b thch hp. Trch nhim ca KTV v DNKT - Khi lp k hoch v thc hin th tc kim ton, khi nh gi v bo co kt qu thc hin th tc kim ton, KTV v DNKT phi xem xt xem c cc sai phm do gian ln hoc sai st gy ra lm nh hng trng yu n BCTC khng? Nh vy, trong qu trnh kim ton, KTV v DNKT c trch nhim gip n v pht hin, x l v ngn nga gian ln v sai st, nhng khng phi chu trch nhim trc tip trong vic ngn nga cc gian ln v sai st n v m h kim ton, - nh gi ri ro: Khi lp k hoch v khi thc hin kim ton, KTV v DNKT phi nh gi ri ro v nhng gian ln v sai st c th c, lm nh hng trng yu n BCTC v phi trao i vi Gim c n v v mi gian ln hoc sai st quan trng pht hin c. - Pht hin: Trn c s nh gi ri ro, KTV phi thit lp cc th tc kim ton thch hp nhm m bo cc gian ln v sai st c nh hng trng yu n BCTC u c pht hin. KTV phi thu thp y bng chng kim ton thch hp chng minh l khng c gian ln hoc sai st lm nh hng trng yu n BCTC; hoc nu c gian ln, sai st th c pht hin, c sa cha hoc trnh by trong BCTC, v KTV phi ch ra nh hng ca gian ln v sai st n BCTC. Tuy c nhng hn ch vn c ca kim ton, KTV phi c thi hoi nghi mang tnh ngh nghip trong qu trnh lp k hoch v thc hin kim ton v phi lun thc rng c th tn ti nhng tnh hung hoc s kin dn n nhng sai st trng yu trong cc BCTC. - Nhng th tc cn c tin hnh khi c du hiu gian ln hoc sai st Trong qu trnh kim ton, khi xt thy c du hiu v gian ln hoc sai st, KTV v DNKT phi xem xt nhng nh hng ca gian ln v sai st n BCTC. Nu KTV v DNKT cho rng gian ln hoc sai st c th nh hng trng yu n BCTC th phi thc hin sa i v b sung nhng th tc kim ton thch hp. Nu kt qu ca cc th tc sa i v b sung khng xo b c nghi ng v gian ln v sai st, th KTV v DNKT phi tho lun vn ny vi Ban Gim c n v c kim ton v phi nh gi nh hng ca n n BCTC v Bo co kim ton. - KTV v DNKT phi thng bo v gian ln v sai st pht hin cho Gim c (hoc ngi ng u n v c kim ton), cho ngi s dng bo co kim ton, cho c quan chc nng c lin quan.
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4.2. Trch nhim ca KTV v DNKT i vi hnh vi khng tun th php lut v cc quy nh (CM 250) a) Khi nim: Php lut v cc quy nh: L nhng vn bn quy phm php lut do cc c quan c thm quyn ban hnh (Quc hi, U ban Thng v Quc hi, Ch tch nc, Chnh ph, Th tng Chnh ph, cc B v c quan ngang B, c quan thuc Chnh ph; vn bn lin tch ca cc c quan, t chc c thm quyn, Hi ng Nhn dn v U ban Nhn dn cc cp v cc c quan khc theo quy nh ca php lut); cc vn bn do cp trn, hi ngh nghip, Hi ng qun tr v Gim c quy nh khng tri vi php lut, lin quan n hot ng SXKD v qun l kinh t, ti chnh, k ton thuc lnh vc ca n v. b) Trch nhim: - n v c kim ton: Gim c (hoc ngi ng u) n v c kim ton c trch nhim m bo cho n v tun th ng php lut v cc quy nh hin hnh; ngn nga, pht hin v x l nhng hnh vi khng tun th php lut v cc quy nh trong n v. - KTV v doanh nghip kim ton: Khi lp k hoch v thc hin cc th tc kim ton, khi nh gi kt qu v lp bo co kim ton, KTV v DNKT phi ch n vn n v c kim ton khng tun th php lut v cc quy nh c lin quan c th nh hng trng yu n BCTC. Vic nh gi v xc nh hnh vi khng tun th php lut v cc quy nh ni chung khng phi l trch nhim ngh nghip ca KTV v DNKT. Khi phi xc nh hnh vi khng tun th php lut v cc quy nh (gi tt l hnh vi khng tun th) lm nh hng trng yu n BCTC th KTV v DNKT phi tham kho kin ca chuyn gia php lut hoc c quan chc nng c lin quan. c) Xem xt v tnh tun th php lut v cc quy nh Khi lp k hoch v thc hin kim ton, KTV v DNKT phi c thi thn trng ngh nghip, phi ch n hnh vi khng tun th php lut dn n sai st nh hng trng yu n BCTC. Nu lut php qui nh hoc mt hp ng kim ton c yu cu phi bo co v vic tun th nhng iu khon nht nh ca cc quy nh php lut, KTV v DNKT phi lp k hoch kim tra vic tun th ca n v c kim ton v nhng iu khon ny. - lp k hoch kim ton, KTV phi c s hiu bit tng th v php lut v cc quy nh lin quan n hot ng v ngnh ngh kinh doanh ca n v c kim ton; phi nm c cch thc, bin php thc hin php lut v cc quy nh ca n v. KTV v DNKT phi tin hnh cc th tc cn thit xc nh hnh vi khng tun th php lut v cc quy nh lin quan n qu trnh lp BCTC, c bit l cc th tc: + Trao i vi Gim c n v c kim ton v vic tun th php lut v cc quy nh; + Trao i vi cc c quan chc nng c lin quan.
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- KTV phi thu thp y bng chng kim ton thch hp v vic khng tun th php lut ca n v lm nh hng trng yu n BCTC. KTV phi c nhng hiu bit y v php lut v cc quy nh xem xt tnh tun th php lut v cc qui nh khi kim ton c s dn liu lin quan n cc thng tin trn BCTC. - KTV phi thu thp c bn gii trnh ca Gim c v cc ti liu ca n v lin quan n hnh vi khng tun th php lut thc t xy ra hoc c th xy ra lm nh hng n tnh trung thc v hp l ca BCTC. d) Cc th tc phi thc hin khi pht hin hnh vi khng tun th php lut v cc quy nh - Khi pht hin ra nhng thng tin lin quan n hnh vi khng tun th php lut, KTV v DNKT phi tm hiu r tnh cht, hon cnh pht sinh hnh vi v nhng thng tin lin quan nh gi nh hng c th c n BCTC. - Khi xt thy cc hnh vi khng tun th php lut v cc quy nh c nh hng n BCTC, KTV phi xem xt n: Kh nng xy ra hu qu v ti chnh, thm ch dn n ri ro buc n v c kim ton phi ngng hot ng; S cn thit phi gii trnh hu qu v ti chnh trong phn Thuyt minh BCTC; Mc nh hng n tnh trung thc v hp l ca BCTC. - Khi c nghi ng hoc khi pht hin c hnh vi khng tun th php lut v cc quy nh, KTV phi ghi li v lu h s kim ton nhng pht hin v tho lun vi Gim c ca n v c kim ton. Nu khng th thu thp c y thng tin xo b nghi ng v hnh vi khng tun th php lut v cc quy nh, KTV v DNKT phi xem xt nh hng ca vic thiu bng chng v phi trnh by iu trong bo co kim ton. - KTV v DNKT phi phn tch hu qu ca vic khng tun th php lut lin quan n cng vic kim ton, nht l i vi tin cy vo cc bn gii trnh ca Gim c. ) Thng bo nhng hnh vi khng tun th php lut cho Gim c n v c kim ton, cho ngi s dng bo co kim ton v BCTC v cho c quan chc nng c lin quan. 5. Trao i cc vn quan trng pht sinh khi kim ton vi ban lnh o n v c kim ton (CM 260) 5.1. Khi nim - Ban lnh o: L nhng ngi thc hin nhim v ch o, iu hnh, gim st, kim sot, a ra quyt nh xy dng v pht trin n v c kim ton nh nhng ngi trong Hi ng qun tr, Ban Gim c, Ban kim sot, ngi ph trch qun tr tng lnh vc. - Cc vn quan trng v qun tr n v: L nhng vn pht sinh trong qu trnh kim ton BCTC m KTV v DNKT cho l quan trng c lin quan n cng tc qun tr ca Ban lnh o n v c kim ton trong vic gim st qu trnh lp v cng khai BCTC. 5.2. Trch nhim
KTV v DNKT phi trao i cc vn quan trng trong c vn v qun tr n v, pht sinh khi kim ton BCTC vi nhng ngi trong Ban lnh o n v c kim ton. KTV khng c trch nhim phi pht hin v bo co vi Ban lnh o n v tt c cc vn quan trng v qun tr ca n v c kim ton. 5.3. KTV v doanh nghip kim ton phi thc hin - KTV v DNKT phi xc nh nhng ngi lin quan n Ban lnh o v nhng ngi s trao i cc vn quan trng, trong c vn v qun tr n v pht sinh khi kim ton n v c kim ton. - KTV phi xem xt nhng vn quan trng, trong c vn v qun tr n v pht sinh t cuc kim ton BCTC v trao i nhng vn ny vi nhng ngi trong Ban lnh o n v c kim ton. - KTV phi kp thi trao i bng li hoc bng vn bn nhng vn quan trng trong c vn v qun tr n v pht sinh trong qu trnh kim ton gip ngi trong Ban lnh o n v c kim ton c bin php hnh ng kp thi v thch hp. Khi cc vn quan trng v qun tr c trao i bng li, KTV phi lp thnh vn bn nhng vn trao i, k c cc thng tin phn hi. Ty vo tnh cht, mc nhy cm v tm quan trng ca vn cn trao i, KTV v DNKT phi c xc nhn bng vn bn vi nhng ngi trong Ban lnh o n v c kim ton. - Cc cng vic khc. 6. o c ngh nghip ca KTV (Q 87/2005/Q-BTC ngy 01/12/2005) 6.1. Quy nh chung (1) Tun th o c ngh nghip ca kim ton vin nhm: - Nng cao tn nhim ca x hi i vi h thng thng tin ca k ton v kim ton; - To lp s cng nhn ca ch doanh nghip, khch hng v cc bn lin quan v tnh chuyn nghip ca ngi hnh ngh k ton, kim ton; - m bo v dch v k ton, kim ton, thc hin t cc chun mc cao nht; - To nim tin cho nhng ngi s dng dch v kim ton v kh nng chi phi ca chun mc o c i vi vic cung cp cc dch v . (2) Chun mc o c ngh nghip k ton, kim ton p dng cho tt c mi ngi lm k ton v ngi lm kim ton, gm (on 03): - Ngi lm k ton (k c th qu, th kho), k ton trng, ph trch k ton; - Ngi c chng ch KTV hoc chng ch hnh ngh k ton ang lm vic trong cc n v k ton; - Ngi c chng ch KTV hoc chng ch hnh ngh k ton ang hnh ngh trong cc doanh nghip dch v k ton, kim ton; - Ngi lm kim ton vin ni b hoc kim ton nh nc;
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- Ngi khc c lin quan n cng vic k ton, kim ton. n v nhn cung cp dch v k ton, kim ton, cc doanh nghip, t chc c s dng ngi lm k ton, ngi lm kim ton phi c nhng hiu bit v chun mc o c ngh nghip la chn v s dng ngi lm k ton, kim ton v phi hp trong hot ng ngh nghip k ton, kim ton. (3) Nguyn tc nn tng ca Chun mc o c ngh nghip k ton, kim ton, gm (on 36): a) c lp (p dng ch yu cho KTV hnh ngh v ngi hnh ngh k ton); b) Chnh trc; c) Khch quan; d) Nng lc chuyn mn v tnh thn trng; e) Tnh bo mt; g) Hnh vi chuyn nghip; h) Tun th chun mc chuyn mn. 6.2. Chun mc o c ngh nghip k ton, kim ton p dng cho tt c mi ngi lm k ton v ngi lm kim ton, gm: (1) Tnh chnh trc v tnh khch quan (46) - Tnh chnh trc i hi phi: thng thn, trung thc v c chnh kin r rng; - Tnh khch quan i hi phi: cng bng, tn trng s tht, khng thnh kin; (Khng lm vic trong mi trng phi chu p lc mnh, khng nn c cc quan h dn n thnh kin, thin v; khng nn nhn qu biu dn n thnh kin, thin v hoc tai ting ngh nghip). (2) Xung t v o c (49), ny sinh khi: - p lc t c quan qun l, cp trn , ngi lnh o hoc quan h gia nh, quan h c nhn; - Yu cu lm nhng vic tri vi CM chuyn mn; - Xut hin mu thun v lng trung thnh vi CM chuyn mn. (3) Nng lc chuyn mn (55) Nng lc chuyn mn th hin bng cp, kinh nghim lm vic v lin tc cp nht; Khng c th hin l c nhng kh nng v kinh nghim m mnh khng c (57) (4) Tnh bo mt - i hi phi bo mt thng tin v khch hng, doanh nghip khng ch trong thi gian lm vic m c sau khi thi lm vic; - Tnh bo mt yu cu khng c tit l thng tin, k c khng c s dng thng tin thu li; - Phi bo m cc nhn vin di quyn v chuyn gia mi t vn cng phi bo m nguyn tc bo mt;
- Ch c cung cp hay s dng thng tin v khch hng, doanh nghip khi c khch hng ng hoc do yu cu ca ngh nghip, ca php lut i hi phi cng b. (5) T vn hoc k khai thu (66) - C quyn a ra cc gii php v thu c li cho khch hng; - T vn hoc k khai thu khng ng ngha vi xc nhn v thu; - Khng c t vn hoc lp t khai thu khi xt thy c gian ln, thiu thng tin, thng tin khng chc chn. (6) p dng CM o c ngh nghip khi lm vic cc nc khc (74) Ngi lm k ton v ngi lm kim ton ca Vit Nam phi thc hin CM o c ngh nghip k ton, kim ton ca Vit Nam. Khi lm vic cc nc khc phi p dng cc tiu chun o c ca Vit Nam hoc ca nc n lm vic khi tiu chun o c ca nc no nghim khc hn. (7) Qung co (77) Trong cc hot ng qung co ca doanh nghip, ngi lm k ton v ngi lm kim ton khng c s dng phng tin qung co lm nh hng n danh ting ngh nghip; khng c phng i nhng vic c th lm hoc dch v c th cung cp, bng cp hoc kinh nghim c th c; khng c ni xu hoc a thng tin sai v DN hoc ng nghip. 6.3. Chun mc o c ngh nghip p dng cho KTV hnh ngh v nhm kim ton c lp Tnh c lp (78) (1) c lp l nguyn tc hnh ngh c bn ca KTV. Chun mc o c ngh nghip k ton, kim ton yu cu mi KTV hnh ngh cung cp dch v kim ton (dch v m bo), doanh nghip kim ton v cc chi nhnh (nu c) phi c lp vi cc khch hng s dng dch v kim ton. Tnh c lp bao gm: - c lp v t tng: L trng thi suy ngh khch quan, khng l thuc vo bt c iu g; - c lp v hnh thc: L khng c cc quan h hoc hon cnh chu nh hng ca bn th 3. Tnh c lp khng bt buc phi hon ton khng c quan h v kinh t, ti chnh hay quan h khc. Mt KTV hnh ngh v thnh vin nhm kim ton (bao gm: KTV hnh ngh, cc KTV v tr l kim ton; nhng ngi quyt nh mc ph kim ton, Ban Gim c v ngi tham gia t vn cho hp ng, ngi sot xt cht lng dch v trc khi pht hnh bo co kim ton. Khi cung cp dch v kim ton phi xt on mi th quan h c nguy c nh hng n tnh c lp v cc bin php bo v cn phi thc hin lm cho nguy c gim xung mc c th chp nhn c. Nu nguy c nh hng n tnh c lp khng th gim xung n mc c th chp nhn c th bin php tt nht l khng cho nhn vin tham gia cuc kim ton hoc t chi cung cp dch v kim ton .
Phn ny a ra cc tnh hung c th to ra nguy c nh hng n tnh c lp v cc bin php bo v cn thc hin. (2) Nguy c nh hng n tnh c lp (105). Tnh c lp c nguy c b nh hng do: T li, t kim tra, s bo cha, quan h rut tht, quan h khc v s e do. (3) Nguy c do t li (106): din ra khi cng ty kim ton hoc thnh vin nhm kim ton c th thu c li ch ti chnh hoc cc xung t li ch c nhn khc vi khch hng kim ton, nh: - C li ch ti chnh trc tip hoc gin tip trng yu; - Vay n, cho vay, bo lnh hoc nhn qu, biu qu, d tic; - Qu ph thuc vo mc ph ca khch hng ; - S mt khch hng; - C quan h kinh doanh cht ch (mua, bn, tiu th sn phm, cung cp dch v); - C th tr thnh nhn vin ca khch hng trong tng lai; - Phn chia ph dch v hoc chia hoa hng (4) Nguy c t kim tra (107) din ra khi: - Cn nh gi li cht lng dch v k trc; - Thnh vin nhm kim ton trc y hoc ang l thnh vin Ban lnh o ca khch hng (k c K ton trng); - Thnh vin nhm kim ton trc y l ngi lm ra s liu ca Bo co ti chnh s l i tng ca dch v kim ton. (5) Nguy c v s bo cha (108), xy ra khi: - Thnh vin ca nhm kim ton c quan h dn n b ph thuc vo khch hng khi a ra kin; - Thnh vin nhm kim ton hoc ang l nhn vin giao dch bn chng khon, c phiu ca khch hng; - Thnh vin nhm kim ton gi vai tr l ngi bo cha cho khch hng trong cc v kin hoc tranh chp. (6) Nguy c v quan h rut th v cc quan h khc (109), xy ra khi: - Thnh vin nhm kim ton c quan h rut tht (b m, v chng, con ci, anh ch em rut) vi thnh vin Ban Gim c, thnh vin HQT, K ton trng ca khch hng; - C cc quan h khc lm nh hng n tnh c lp (nh thnh vin Ban Gim c cng ty kim ton trc y l Thnh vin Ban gim c ca Khch hng; - Nhiu nm gi vai tr Trng nhm kim ton (Kim ton vin k bo co) ca mt khch hng);
- Nhn qu, d chiu i hoc chu s u i ca khch hng. (7) Nguy c b e do (109), xy ra khi: - B e do t Ban Gim c, quan chc, c quan khc; - p lc b thit hi v kinh t; - p lc b mt khch hng, thu hp dch v hoc gim ph. (8) Cc bin php bo v (111): Cng ty kim ton v nhm kim ton c trch nhim gi gn tnh c lp bng cch xem xt hon cnh thc t ca cc nguy c nh hng n tnh c lp v p dng cc bin php bo v loi b hoc lm gim nguy c xung mc c th chp nhn c. C 3 loi bin php bo v: - Do php lut v chun mc ngh nghip quy nh (nh tiu chun, iu kin ca KTV, yu cu cp nht kin thc hng nm, th tc sot xt, kim tra t bn ngoi); - Cc bin php bo v ca ngi s dng dch v kim ton (nh iu kin ca nh qun l, th tc a ra quyt nh la chn KTV, chnh sch k ton lp BCTC, h thng kim sot ni b); - Cc bin php bo v do cng ty kim ton quy nh (nh cam kt v tnh c lp, th tc quy trnh kim ton v sot xt cht lng dch v; chnh sch gim st mc ph, cc knh bo co khc nhau, hoc t xut thay th ngi kim sot cht lng; quy ch v xin kin t vn, chuyn i nhn vin). p dng nguyn tc c lp trong cc trng hp c th: (9) Li ch ti chnh (125): l li ch pht sinh khi c cc khon u t v vn, u t bt ng sn, chng khon, c phiu, vay n, cng c n khc hoc chu s kim sot ca t chc, c nhn khc; c hng tha k, nhn qu biu, c u thc qun l ti sn ca khch hng (10) Nu thnh vin ca nhm kim ton (128) hoc ngi c quan h rut tht (B m, v chng, con, anh ch em rut) ca h c li ch ti chnh trc tip hoc gin tip trong khch hng kim ton, s ny sinh nguy c t li ng k. Do , phi p dng bin php bo v: - Chuyn nhng ton b li ch ti chnh trc tip trc khi tham gia nhm kim ton; - Chuyn nhng ton b hay phn ln li ch gin tip trc khi tham gia nhm kim ton; - Khng ngi trong nhm kim ton khch hng ; - Mi thm mt KTV hnh ngh khng tham gia nhm kim ton sot xt li ton b cng vic hoc cho kin t vn khi li ch ti chnh khng ng k. - T chi hp ng kim ton. (11) Nguy c sinh li (130) cng ny sinh v phi p dng cc bin php bo v trn khi:
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a) Cng ty kim ton, chi nhnh cng ty kim ton c li ch ti chnh trc tip hoc li ch ti chnh gin tip ng k trong khch hng kim ton, hoc trong n v c c phn chi phi trong khch hng kim ton; b) Thnh vin Ban Gim c cng ty kim ton (d khng tham gia nhm kim ton) c li ch ti chnh trc tip hoc gin tip ng k trong khch hng kim ton); c) Nu thnh vin nhm kim ton, cng ty kim ton v khch hng cng c li ch ti chnh ng k mt n v. (12) Vay v bo lnh (147) a) Nu cng ty kim ton hoc thnh vin nhm kim ton vay tin hoc gi tin mt khong ng k Ngn hng l khch hng kim ton th c th to ra nguy c do t li b) Cng ty kim ton hoc thnh vin nhm kim ton cho Khch hng kim ton khng phi l Ngn hng vay tin hoc bo lnh vay tin hoc ngc li i vay hoc c bo lnh (tr khi l khng ng k). (13) Quan h kinh doanh thn thit vi Khch hng kim ton (152): Nu cng ty kim ton, chi nhnh cng ty hoc thnh vin nhm kim ton c quan h kinh doanh thn thit (gp vn lin doanh, c quyn kim sot, c sn phm sn xut chung, l mng li tiu th, phn phi sn phm) vi khch hng kim ton hoc Ban lnh o ca khch hng s ko theo li ch thng mi v to ra nguy c t li hoc nguy c b e do. Bin php bo v: chm dt quan h kinh doanh; gim cc quan h xung mc khng ng k hoc t chi hp ng kim ton. Cng ty kim ton v nhm kim ton vn c th mua sn phm ca khch hng kim ton theo cc iu khon thng thng ca th trng, tr khi do tnh cht mua bn, qui m hng ho, gi c c nh hng ng k. (14) Quan h c nhn v gia nh (156): Khi thnh vin Ban lnh o ca cng ty kim ton hoc thnh vin nhm kim ton c (B, m, v, chng, con, anh, ch em rut) l thnh vin Ban Gim c ca khch hng kim ton th s ny sinh nguy c nh hng n tnh c lp l ng k n ni ch c th rt thnh vin khi nhm kim ton hoc t chi hp ng kim ton. Thnh vin Ban lnh o cng ty kim ton hoc thnh vin nhm kim ton c quan h c nhn gn gi vi ngi l thnh vin Ban Gim c ca khch hng kim ton cng to ra nguy c nh hng n tnh c lp. (15) Lm vic ti khch hng kim ton (163): Khi thnh vin Ban Gim c Khch hng kim ton tng l thnh vin Ban Gim c ca Cng ty, chi nhnh cng ty kim ton hoc tng l KTV ca cng ty kim ton , hoc ngc li thnh vin Ban Gim c cng ty kim ton hoc l KTV hnh ngh, trc y tng l thnh vin. Ban gim c ca khch hng kim ton u c th to ra nguy c nh hng n tnh c lp.
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(16) Va lm vic ti cng ty kim ton, va lm vic ti khch hng kim ton (169) Khi thnh vin Ban Gim c hoc thnh vin nhm kim ton ng thi l thnh vin Hi ng qun tr hoc thnh vin Ban Gim c khch hng kim ton th s to ra nguy c t li v t kim tra nghim trng n mc ch c bin php rt khi hp ng kim ton. (17) KTV hnh ngh v thnh vin Ban Gim c c quan h lu di vi khch hng kim ton (173) Mt KTV v mt thnh vin Ban Gim c cung cp dch v kim ton cho khch hng trong nhiu nm s to ra nguy c t s quen thuc v phi thc hin bin php bo v l lun phin KTV v thnh vin Ban Gim c phc v mt khch hng ti a l 3 nm v ch c th lun phin tr li sau 2 nm. (176) Khi cng ty kim ton ch c 2 thnh vin Ban Gim c th ngoi bin php lun phin nh trn cn phi tng cng thm KTV khc r sot li cht lng cuc kim ton. (177) Khi cng ty kim ton ch c mt Gim c ph trch kim ton th sau 3 nm phi chuyn khch hng cho cng ty kim ton khc hoc hp tc vi cng ty kim ton khc cng kim ton. (18) Cung cp dch v t vn cho khch hng kim ton (178) Cng ty kim ton c php cung cp nhiu loi dch v t vn cho khch hng kim ton (nh dch v gi s k ton v lp bo co ti chnh, lm k ton trng, kim ton ni b, nh gi ti sn, t vn qun l, t vn ti chnh, t vn thu, ci t phn mm k ton, t vn php lut, tuyn dng nhn vin). Cc dch v ny u c th nh hng n tnh c lp, gy ra nguy c t li hoc t kim tra vi cc mc khc nhau. Cng ty kim ton phi p dng cc bin php bo v ph hp vi tng trng hp c th sau y: (19) Cung cp dch v ghi s k ton v lp bo co ti chnh cho khch hng (186) Cng ty kim ton khng c cng mt nm va cung cp dch v ghi s k ton v lp bo co ti chnh va lm kim ton (hoc nm trc lm k ton, nm sau lm kim ton) cho mt khch hng. (190) Trng hp cung cp dch v ghi s k ton v lp bo co ti chnh nhng khng c giao lp chng t gc, khng c lp cc nh khon k ton hoc quyt nh cc giao dch cho khch hng khng nim yt trn th trng chng khon th c th c lm kim ton vi iu kin phi p dng cc bin php bo v: Ngi cung cp dch v k ton ny khng ng thi l thnh vin nhm kim ton; Khch hng l ngi ph duyt cc bt ton v chu trch nhim cui cng v s liu k ton. (20) Cung cp dch v nh gi cho khch hng (194) Cng ty kim ton khng c cng mt nm va cung cp dch v nh gi (nh gi ti sn, nh gi doanh nghip), va lm kim ton hoc nm trc nh gi, nm sau lm kim ton cho cng mt khch hng.
Trng hp nh gi cc khon mc khng trng yu trong bo co ti chnh hoc nh gi theo cc bng gi quy nh th c th c kim ton cho khch hng , vi iu kin phi p dng cc bin php bo v: Tng cng thm mt KTV khc sot xt cht lng cuc kim ton, ngi cung cp dch v nh gi khng ng thi l thnh vin nhm kim ton v khch hng l ngi chu trch nhim v kt qu cng vic do KTV thc hin. (21) Cung cp dch v thu cho khch hng (200) Cng ty kim ton c cung cp dch v thu (nh xem xt vic tun th php lut v thu, lp k hoch thu, h tr gii quyt tranh chp v thu) cho cng mt khch hng kim ton, tr khi dch v ny lm nh hng n tnh c lp nh mc ph t vn ln lm ny sinh nguy c t li. (22) Cung cp dch v kim ton ni b (201) Dch v kim ton ni b c phm vi rng vt qu s iu chnh ca chun mc kim ton c lp. Do , cng ty kim ton khng c va cung cp dch v kim ton ni b va cung cp dch v kim ton c lp v s ny sinh nguy c t li hoc t kim tra, tr khi p dng cc bin php bo v: Khch hng phi t chu trch nhim v kim ton ni b; Khch hng phi c v t iu hnh tt h thng kim sot ni b; hoc phi b tr ngi cung cp dch v kim ton ni b khng ng thi l thnh vin nhm kim ton c lp. (23) Cung cp dch v t vn php lut (213) Trng hp cng ty kim ton cung cp dch v t vn php lut (nh lut s, nhn chng, tnh ton mc bi thng, thu thp ti liu lin quan n tranh cp php l, dch v hp nht kinh doanh) s to ra nguy c t kim tra, tr khi p dng cc bin php bo v: Khch hng l ngi a ra cc quyt nh qun l; b tr ngi cung cp dch v v khng tham gia nhm kim ton; b sung 1 KTV khc kim sot cht lng cuc kim ton; t chi cung cp dch v kim ton. (24) Tuyn dng nhn vin cao cp cho khch hng kim ton (223) Cng ty kim ton tuyn dng nhn vin cao cp (k ton trng) cho khch hng kim ton c th to ra nguy c t li, s thn thuc v s e do. Trng hp ny phi p dng bin php ch thc hin phng vn, xem xt v chuyn mn trn c s cc tiu chun nh trc, khng nn thc hin vai tr quyt nh. (25) Cung cp dch v ti chnh doanh nghip (224) Cng ty kim ton c th cung cp dch v ti chnh doanh nghip (nh qung b, bo lnh, pht hnh c phiu; xy dng chin lc ti chnh; c cu li vn, gii thiu ngun vn u t) u c th xy ra nguy c t kim ton, s bo cha. Khi cc nguy c ny l khng ng k th c th thc hin cc bin php bo v nh: Khng thay khch hng a ra cc quyt nh qun l; S dng ngi lm t vn khng phi l thnh vin nhm kim ton; khng thay mt khch hng thc hin mt giao dch no. (26) Ph dch v kim ton (226)
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Khi tng mc ph ca mt khch hng kim ton chim phn ln doanh thu ca cng ty kim ton, s ph thuc vo khch hng hay nguy c mt khch hng s to ra nguy c c t li ln. Cc trng hp lin quan n mc ph kim ton sau y cng to ra nguy c c t li: a) Ph kim ton khng thu c sau khi pht hnh bo co kim ton; b) t ph kim ton qu thp so vi k trc hoc so vi mc ph ca cc cng ty kim ton khc cho cng mt khch hng kim ton; c) thc hin kim ton khi cha xc nh mc ph dch v (tr khi mc ph do mt c quan c lp khc c quyn a ra, hoc ph c tnh theo t l do c quan Nh nc quyt nh) (27) Qu tng v chiu i (233) Khi thnh vin Ban Gim c cng ty kim ton hoc thnh vin nhm kim ton nhn qu hoc d chiu i ca khch hng (tr khi qu l thc s nh hoc mi cm thng thng) u c th to ra nguy c v s thn thuc v t li. (28) Tranh chp php l hoc nguy c xy ra tranh chp (234) Khi xy ra tranh chp php l hoc c nguy c xy ra tranh chp php l gia thnh vin nhm kim ton v khch hng kim ton s ny sinh nguy c c t li hoc b e do. Phi p dng cc bin php: Cng ty kim ton gii trnh vi Ban lnh o khch hng; loi ngi c tranh chp ra khi nhm kim ton; hoc s dng mt KTV ngoi nhm kim ton sot xt li cht lng cuc kim ton. (29) Khi s dng chuyn gia khng phi l KTV (235) KTV c s dng cc chuyn gia khng phi l KTV (nh k s, chuyn vin k thut, nh a cht) h tr cc lnh vc khi xt thy mnh khng kh nng thc hin. Chuyn gia l ngi cha c hiu bit v o c ngh nghip k ton, kim ton. Do , trch nhim ca KTV l phi m bo chuyn gia cng phi c lp vi khch hng kim ton (tc l phi thc hin chun mc o c ny). (30) Ph dch v t vn (241) KTV c php thu ph dch v khi cung cp dch v t vn cho khch hng. C th t gi thp hn cng ty cnh tranh vi iu kin: m bo cht lng dch v; khng thc hin dch v t vn khi cha xc nh mc ph. (31) Hoa hng (250) Theo quy nh ca php lut hin hnh, dch v k ton, kim ton c lp v cc dch v t vn khng c php tr v nhn hoa hng, k c khng c nhn hoa hng gii thiu khch hng cho bn th ba. (32) Cc hot ng khng ph hp vi ngh nghip k ton, kim ton Mt KTV hnh ngh khng nn tham gia hot ng kinh doanh no khc khng ph hp vi ngh nghip k ton, kim ton c th gim tnh chnh trc, s khch quan, tnh c lp hoc danh ting ngh nghip.
(33) Tin ca khch hng (257) Theo quy nh hin hnh KTV hnh ngh khng c gi tin ca khch hng. Thnh vin nhm kim ton khng nn trc tip nhn ph do khch hng tr, tr khi c cng ty kim ton gii thiu bng vn bn. Trng hp ny phi ring tin ph vi tin ca c nhn; phi np ngay vo qu cng ty; phi hch ton ngay vo s sch cng ty (34) Quan h vi KTV khc (259) KTV ch nn nhn dch v ph hp vi kh nng, trnh ca mnh. Khi pht sinh cc dch v xt thy khng c kh nng thc hin th nn gii thiu cho KTV hoc cc KTV khc to iu kin cho khch hng la chn chuyn gia ph hp. (266) KTV c mi cn gi quan h to iu kin cho KTV tin nhim vn gi c cc dch v ph hp. KTV c mi cn lin h vi KTV tin nhim c cung cp thng tin lin quan thc hin cng vic ca mnh. Trng hp khch hng khng mun KTV c mi lin h vi KTV tin nhim th phi xem xt r l do. (270) Khi c 2 hay nhiu KTV thuc cc cng ty kim ton khc nhau cng cung cp dch v cho mt khch hng th cc KTV ny phi c trch nhim lin h v thng bo ln nhau v cc vn lin quan. (271) KTV tin nhim nn duy tr lin lc v hp tc vi KTV c mi. Khi c khch hng ng , KTV tin nhim nn cung cp cho KTV c mi tt c cc thng tin c lin quan v khch hng. Ngc li, (nu c khch hng ng ) KTV c mi cng cung cp cho KTV tin nhim mt bo co bng vn bn v cc thng tin m KTV tin nhim cn. Nu khch hng khng ng cho KTV tin nhim cung cp thng tin cho KTV c mi th KTV c mi khng nn thc hin hp ng ny. (35) Thay th KTV (273) Khi khch hng yu cu thay th KTV th KTV hin thi cn xc nh r l do ngh nghip. Nu KTV hin thi khng c khch hng cung cp r l do c th th KTV hin thi khng nn t ng cung cp thng tin v khch hng cho KTV c mi. Khi c khch hng ng , KTV c mi phi s dng hp l cc thng tin do KTV tin nhim cung cp (v l do thay th thng l t nh: C th KTV tin nhim gi kin kim ton, c th do cht lng dch v, do cng ty nh, ph cao). (279) Khi khng c khch hng ng cho KTV tin nhim cung cp thng tin cho KTV c mi th KTV tin nhim cn thng bo r l do ny cho KTV c mi v KTV c mi nn t chi hp ng kim ton tr khi khng bit r l do. Nu KTV c mi khng nhn thng tin do KTV tin nhim cung cp trong thi gian ph hp th phi gi th chnh thc. Nu vn khng nhn c th tr li th iu kin thc hin cuc kim ton. KTV tin nhim nn cung cp ti liu, thng tin cho KTV c mi sau khi c khch hng ng . (36) u thu dch v kim ton (284)
Nu khch hng mi thu kim ton th cc KTV iu kin u c quyn np thu. Trong h s thu phi ni r l nu trng thu th cn c c hi lin h vi KTV tin nhim. (37) Qung co v gii thiu (285) Cng ty kim ton v KTV khng c lm qung co v cng ty, KTV v cc dch v, m ch c php trnh by, gii thiu mt cch khch quan, ng n, trung thc, lch s v tinh t trn cc phng tin: Danh b cng cng, bo ch, pht thanh, truyn hnh, cc kho o to, thng bo tuyn nhn vin, t ri, vn phng phm, bin hiu, ti liu ca khch hng; nghim cm vic gii thiu: - To ra s mong i gi to, la di khch hng; - m ch c nh hng ca c quan php lut, quan chc; - T ca ngi hoc so snh vi KTV v cng ty khc Cng ty kim ton ang hot ng Vit Nam khng c qung co c nhng nc khc m lut php nc cho php lm qung co. 6.4. Chun mc o c ngh nghip k ton, kim ton p dng cho nhng ngi c chng ch kim ton vin, chng ch hnh ngh k ton lm vic trong cc doanh nghip v n v (1) Xung t v lng trung thnh (293) Ngi lm k ton, ngi lm kim ton c ngha v trung thnh vi ngi s dng lao ng cng nh vi ngh nghip h c o to hoc bng cp h c xc nhn k c khi 2 trch nhim ny xung t nhau. Tuy nhin, h thng u tin hn cho mc tiu ca t chc h ang lm vic v tun th php lut. Khi ny sinh xung t v ngh nghip hoc o c ngh nghip, cn gii quyt ni b, bo co vi cp trn hoc cp cao hn (nh on 06). Khi khng th x l c xung t th tt nht l xin thi vic. (2) H tr ng nghip (297) KTV v ngi c chng ch hnh ngh k ton, c bit l ngi c kinh nghim v quyn lc cn quan tm v h tr ng nghip pht trin ngh nghip hoc x l cc bt ng mt cch chuyn nghip. (3) Trnh chuyn mn (298) Khi c yu cu lm nhng vic quan trng m vn cha c o to y hoc cn t kinh nghim, KTV v ngi hnh ngh k ton cn phi c s tr gip ca chuyn gia. KTV v ngi c chng ch hnh ngh k ton cn thng xuyn cp nht kin thc, thng tin gi gn nng lc chuyn mn v kinh nghim ngh nghip ca mnh ph hp vi chc danh c xc nhn. (4) Trnh by thng tin (299) KTV v ngi c Chng ch hnh ngh k ton, lm k ton, kim ton ni b trong cc doanh nghip cn trnh by thng tin ti chnh mt cch y , trung thc v chuyn nghip, ng bn cht cc giao dch kinh t.
7. Kim sot cht lng hot ng kim ton (CM 220) 7.1. Khi nim Cht lng hot ng kim ton: L mc tho mn ca cc i tng s dng kt qu kim ton v tnh khch quan v tin cy vo kin kim ton ca KTV; ng thi tho mn mong mun ca n v c kim ton v nhng kin ng gp ca KTV nhm nng cao hiu qu hot ng kinh doanh trong thi gian nh trc v gi ph hp l. 7.2. Trch nhim kim sot cht lng hot ng kim ton a) KTV v DNKT phi thc hin cc chnh sch v th tc kim sot cht lng i vi ton b hot ng kim ton ca DNKT v i vi tng cuc kim ton. b) DNKT: DNKT phi xy dng v thc hin cc chnh sch v th tc kim sot cht lng m bo tt c cc cuc kim ton u c tin hnh ph hp vi Chun mc kim ton Vit Nam hoc chun mc kim ton quc t c Vit Nam chp nhn nhm khng ngng nng cao cht lng ca cc cuc kim ton. Chnh sch v th tc kim sot cht lng ca tng cng ty c th khc nhau nhng phi m bo tun th cc quy nh v kim sot cht lng hot ng kim ton. t c mc tiu kim sot cht lng hot ng kim ton, cc DNKT thng p dng kt hp cc chnh sch: Tun th nguyn tc o c ngh nghip, k nng v nng lc chuyn mn, giao vic, hng dn v gim st, tham kho kin, duy tr v chp nhn khch hng, kim tra. c) Tng hp ng kim ton: KTV v tr l KTV phi p dng nhng chnh sch v th tc kim sot cht lng ca cng ty cho tng hp ng kim ton mt cch thch hp, bao gm: hng dn, gim st, kim tra.
III. BNG CHNG KIM TON
A. CC VN C BN V BNG CHNG KIM TON (CM 500)
1. Khi nim v yu cu i vi bng chng kim ton (CM 500) 1.1. Khi nim a) Bng chng kim ton: L tt c cc ti liu, thng tin do KTV thu thp c lin quan n cuc kim ton v da trn cc thng tin ny KTV hnh thnh nn kin ca mnh. Thc cht ca giai on thc hin kim ton l KTV dng cc phng php k thut thu thp y bng chng kim ton thch hp lm c s a ra kin ca mnh v BCTC c kim ton. Trch nhim ca KTV v DNKT l phi thu thp y cc bng chng kim ton thch hp lm c s a ra kin ca mnh v BCTC ca n v c kim ton. Bng chng kim ton c thu thp bng s kt hp thch hp gia cc th tc th nghim kim sot v th nghim c bn. Trong mt s trng hp, bng chng kim ton ch c th thu thp c bng th nghim c bn.
b) Th nghim kim sot: L vic kim tra thu thp bng chng kim ton v s thit k ph hp v s vn hnh hu hiu ca h thng k ton v h thng kim sot ni b (KSNB). 1.2. Yu cu i vi bng chng kim ton a) KTV phi thu thp y cc bng chng kim ton thch hp cho mi loi kin ca mnh. S "y " v tnh "thch hp" lun i lin vi nhau v c p dng cho cc bng chng kim ton thu thp c t cc th tc th nghim kim sot v th nghim c bn. y l tiu chun th hin v s lng bng chng kim ton; Thch hp l tiu chun th hin cht lng, tin cy ca bng chng kim ton. Thng thng KTV da trn cc bng chng mang tnh xt on v thuyt phc nhiu hn l tnh khng nh chc chn. Bng chng kim ton thng thu c t nhiu ngun, nhiu dng khc nhau lm cn c cho cng mt c s dn liu. nh gi ca KTV v s y v tnh thch hp ca bng chng kim ton ch yu ph thuc vo: Tnh cht, ni dung v mc ri ro tim tng ca ton b BCTC, tng s d ti khon hoc tng loi nghip v; H thng k ton, h thng kim sot ni b v s nh gi v ri ro kim sot; Tnh trng yu ca khon mc c kim tra; Kinh nghim t cc ln kim ton trc; Kt qu cc th tc kim ton, k c cc sai st hoc gian ln c pht hin; Ngun gc, tin cy ca cc ti liu, thng tin. b) tin cy ca bng chng kim ton ph thuc vo ngun gc ( bn trong hay bn ngoi); hnh thc (hnh nh, ti liu, hoc li ni) v tng trng hp c th. Vic nh gi tin cy ca bng chng kim ton da trn cc nguyn tc: - Bng chng c ngun gc t bn ngoi n v ng tin cy hn bng chng c ngun gc t bn trong; - Bng chng c ngun gc t bn trong n v c tin cy cao hn khi h thng k ton v h thng kim sot ni b hot ng c hiu qu; - Bng chng do KTV t thu thp c tin cy cao hn bng chng do n v cung cp; - Bng chng di dng vn bn, hnh nh ng tin cy hn bng chng ghi li li ni. c) Bng chng kim ton c sc thuyt phc cao hn khi c c thng tin t nhiu ngun v nhiu loi khc nhau cng xc nhn. Trng hp ny KTV c th c c tin cy cao hn i vi bng chng kim ton so vi trng hp thng tin c c t nhng bng chng ring r. Ngc li, nu bng chng c t ngun ny mu thun vi bng chng c t ngun khc, th KTV phi xc nh nhng th tc kim tra b sung cn thit gii quyt mu thun trn. Trong qu trnh kim ton, KTV phi xem xt mi quan h gia chi ph cho vic thu thp bng chng kim ton vi li ch ca cc thng tin . Kh khn v ch ph pht sinh thu thp bng chng khng phi l l do b qua mt s th tc kim ton cn thit. 2. C s dn liu ca BCTC (CM 500)
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2.1. C s dn liu ca BCTC: L cn c ca cc khon mc v thng tin trnh by trong BCTC do Gim c (hoc ngi ng u) n v chu trch nhim lp trn c s cc chun mc v ch k ton qui nh phi c th hin r rng hoc c c s i vi tng ch tiu trong BCTC. Khi thu thp bng chng kim ton t cc th nghim c bn, KTV phi xem xt s y v tnh thch hp ca cc bng chng t cc th nghim c bn kt hp vi cc bng chng thu c t th nghim kim sot nhm khng nh c s dn liu ca BCTC. 2.2. C s dn liu ca BCTC phi c cc tiu chun sau: a) Hin hu: Mt ti sn hay mt khon n phn nh trn BCTC thc t phi tn ti (c thc) vo thi im lp bo co; b) Quyn v ngha v: Mt ti sn hay mt khon n phn nh trn BCTC n v phi c quyn s hu hoc c trch nhim hon tr ti thi im lp bo co; c) Pht sinh: Mt nghip v hay mt s kin ghi chp th phi xy ra v c lin quan n n v trong thi k xem xt; d) y : Ton b ti sn, cc khon n, nghip v hay giao dch xy ra c lin quan n BCTC phi c ghi chp ht cc s kin lin quan; e) nh gi: Mt ti sn hay mt khon n c ghi chp theo gi tr thch hp trn c s chun mc v ch k ton hin hnh (hoc c tha nhn); g) Chnh xc: Mt nghip v hay mt s kin c ghi chp theo ng gi tr ca n, doanh thu hay chi ph c ghi nhn ng k, ng khon mc v ng v ton hc. h) Trnh by v cng b: Cc khon mc c phn loi, din t v cng b ph hp vi chun mc v ch k ton hin hnh (hoc c chp nhn). 2.3. Bng chng kim ton phi c thu thp cho tng c s dn liu ca BCTC. Bng chng lin quan n mt c s dn liu (nh s hin hu ca hng tn kho) khng th b p cho vic thiu bng chng lin quan n c s dn liu khc (nh gi tr ca hng tn kho ). Ni dung, lch trnh v phm vi ca cc th nghim c bn c thay i tu thuc vo tng c s dn liu. Cc th nghim c th cung cp bng chng kim ton cho nhiu c s dn liu cng mt lc (nh vic thu hi cc khon phi thu c th cung cp bng chng cho s hin hu v gi tr ca cc khon phi thu ). 3. Cc phng php thu thp bng chng kim ton (CM 500) Cc phng php k thut thng c vn dng trong kim ton BCTC bao gm: Kim tra, quan st, iu tra, xc nhn, tnh ton v quy trnh phn tch. 3.1. Kim tra Kim tra: L vic sot xt chng t, s k ton, BCTC v cc ti liu, s liu c lin quan hoc vic kim tra cc ti sn hu hnh. Kim tra theo kha cnh th nht, l qu trnh xem xt, i chiu cc chng t, s k ton c lin quan sn c trong n v. Phng php ny c p dng i vi: Ho n bn hng, Phiu nhp kho, xut kho, s k ton, BCTC... Phng php ny thng c tin hnh theo hai cch:
Th nht, t mt kt lun c trc, KTV thu thp ti liu lm c s cho kt lun cn khng nh. V d: KTV kim tra cc ti liu, h s php l v quyn s hu ti sn. Th hai, kim tra cc ti liu ca mt nghip v t khi pht sinh n khi vo s sch. Qu trnh ny c th tin hnh theo hai hng: - T chng t gc phn nh vo s k ton: khi mun chng minh rng nghip v pht sinh c ghi s y ; - T s k ton kim tra ngc v chng t gc: khi mun thu thp bng chng v tnh c tht ca cc nghip v c ghi s. K thut kim tra ti liu tng i thun tin do ti liu thng l c sn, do vy chi ph thu thp bng chng cng thp hn cc k thut khc. Tuy nhin, kim tra ti liu cng c nhng hn ch nht nh. Vic kim tra cung cp bng chng c tin cy cao hay thp tu thuc vo ni dung, ngun gc ca cc bng chng v tu thuc vo hiu qu ca H thng KSNB i vi qui trnh x l ti liu . Gi tr ca bng chng kim ton thng c nh gi gim dn theo dc v tnh khch quan ca ngun thu thp bng chng. Trong trng hp bng chng do doanh nghip cung cp, cc ti liu ny c th b sa cha, gi mo lm mt tnh khch quan nn cn c s kim tra, xc minh bng cc phng php k thut khc. Kim tra, theo kha cnh th hai, c hiu di gc kim tra vt cht cc loi ti sn ca doanh nghip. Kim tra vt cht do vy thng c p dng i vi ti sn c hnh thi vt cht c th nh hng tn kho, TSC, tin mt, ... Vic kim tra ti sn hu hnh cung cp bng chng tin cy v tnh hin hu ca ti sn, nhng khng hn l bng chng tin cy v quyn s hu v gi tr ca ti sn . Kim tra vt cht i vi ti sn c hnh thi vt cht do cn i km vi bng chng khc chng minh quyn s hu v gi tr ca ti sn . 3.2. Quan st Quan st: l vic theo di mt hin tng, mt chu trnh hoc mt th tc do ngi khc thc hin (V d: KTV quan st vic kim k thc t, quan st cc th tc kim sot do n v tin hnh nh hng nhp kho; KTV c th i th st hin trng ang hot ng ca n v c kim ton c n tng chung v my mc thit b ca n v, quan st mc c, mi cng nh s vn hnh ca my mc, quan st cc th tc kim sot do c nhn thc hin nhim v nh gi v thc t hot ng ca n v...). K thut quan st rt hu ch trong nhiu phn hnh ca cuc kim ton v bng chng thu c rt ng tin cy. Tuy nhin, bn thn bng chng thu c t k thut quan st cha th hin tnh y nn cn i km vi k thut khc. K thut ny ch cung cp bng chng v hng php thc thi cng vic thi im quan st, khng chc chn c c thc hin cc thi im khc hay khng. 3.3. iu tra
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iu tra: l vic tm kim thng tin t nhng ngi c hiu bit bn trong hoc bn ngoi n v. iu tra c thc hin bng vic chnh thc gi vn bn, phng vn hoc trao i kt qu iu tra, s cung cp cho KTV nhng thng tin cha c hoc nhng thng tin b sung cng c cc bng chng c. V d: Phng vn khch hng v nhng th tc kim sot, hoc hi nhn vin v ic thc hin cc th tc ny. Vic thu thp bng chng qua iu tra thng gm ba giai on: Lp k hoch phng vn: KTV phi xc nh c mc ch, i tng v ni dung cn phng vn, thi gian, a im phng vn... Thc hin phng vn: KTV gii thiu l do cuc phng vn, trao i v nhng ni dung cn phng vn xc nh v ghi chp li kt qu phng vn v yu cu ngi c phng vn k xc nhn v cc ni dung c phng vn. Kt thc phng vn: KTV cn a ra kt lun trn c s thng tin thu thp c. Tuy nhin, KTV cng cn lu n tnh khch quan v s hiu bit ca ngi c phng vn c kt lun xc ng v bng chng thu thp c. u im ca k thut phng vn s gip KTV thu thp c nhng bng chng mi, hoc gip thu thp nhng thng tin phn hi cng c kin ca KTV. Tuy nhin, nhc im ca k thut ny l tin cy ca bng chng khng cao do i tng c phng vn ch yu l ngi trong n v c kim ton nn thiu tnh khch quan; cht lng ca bng chng cng ph thuc vo trnh , s hiu bit v tnh c lp, khch quan ca ngi c hi. 3.4. Xc nhn Xc nhn: L s tr li cho mt yu cu cung cp thng tin nhm xc minh li nhng thng tin c trong cc ti liu k ton. Khi khon phi thu c xc nh l trng yu trong BCTC v c kh nng khch n s phc p th yu cu xc nhn cc khon n th KTV phi lp k hoch yu cu khch n xc nhn trc tip cc khon phi thu hoc cc s liu to thnh s d ca khon phi thu. S xc nhn trc tip s cung cp bng chng kim ton ng tin cy v s hin hu ca cc khon phi thu v tnh chnh xc ca cc s d. Tuy nhin, s xc nhn ny thng thng cha cung cp y bng chng v kh nng thu hi cc khon phi thu hoc cn cc khon phi thu khc khng c hch ton. Th yu cu xc nhn n phi thu do KTV gi, trong ni r s u quyn ca n v c kim ton v cho php khch n trc tip cung cp thng tin cho KTV. Th yu cu xc nhn n phi thu (c th gm c xc nhn n phi tr) ca kim ton vin c 2 dng: - Dng A: Ghi r s N phi thu v yu cu khch n xc nhn l ng hoc bng bao nhiu; - Dng B: Khng ghi r s N phi thu m yu cu khch n ghi r s N phi thu hoc c kin khc.
Xc nhn dng A cung cp bng chng kim ton ng tin cy hn l xc nhn dng B. Vic la chn dng yu cu xc nhn no ph thuc vo tng trng hp v s nh gi v ri ro tim tng v ri ro kim sot ca KTV. Xc nhn Dng A thch hp hn khi ri ro tim tng v ri ro kim sot c nh gi l cao. KTV c th thc hin kt hp c hai dng xc nhn trn. KTV phi thc hin cc th tc thay th hoc phi tip tc iu tra, phng vn khi: - Khng nhn c th phc p; - Th phc p xc nhn s n khc vi s d ca n v c kim ton; - Th phc p c kin khc. Sau khi thc hin cc th tc thay th hoc tip tc iu tra, phng vn, nu vn khng c bng chng tin cy hoc khng th thc hin c th tc thay th, th s khc bit c coi l sai st. V d: Thc hin th tc thay th nh kim tra ha n bn hng v cc phiu thu tin ca khon n phi thu khng nhn c th phc p. Trn thc t, khi ri ro kim sot c nh gi l thp, KTV c th yu cu xc nhn s d cc khon n phi thu ti mt thi im khc vi ngy kt thc nm ti chnh. V d: Nu KTV phi hon thnh cng vic kim ton trong mt thi hn rt ngn sau ngy kt thc nin th KTV phi kim tra cc nghip v xy ra gia thi im s d phi thu c xc nhn v ngy kt thc nm ti chnh. Trng hp Gim c n v c kim ton yu cu KTV khng gi th yu cu xc nhn n mt s khch n th KTV phi xem xt yu cu ny c chnh ng hay khng. Trc khi chp thun yu cu ny, KTV phi xem xt nhng bng chng chng minh cho gii thch ca Gim c. Trng hp ny, KTV phi p dng cc th tc thay th i vi s d ca nhng khon phi thu khng c gi th xc nhn. Cc loi thng tin thng cn phi xc nhn bao gm: Ti sn; Tin gi ngn hng; Khon phi thu; Hng gi i bn; Khon phi tr; C phiu ang lu hnh,... 3.5. Tnh ton Tnh ton: L vic kim tra tnh chnh xc v mt ton hc ca s liu trn chng t, s k ton, BCTC v cc ti liu lin quan khc hay vic thc hin cc tnh ton c lp ca kim ton vin. V d, KTV xem xt tnh chnh xc (bng cch tnh li) cc Ha n, Phiu Nhp, Xut kho; s liu hng tn kho; tnh li chi ph khu hao; gi thnh; cc khon d phng; thu; s tng cng trn s chi tit v S Ci... K thut tnh ton ny ch quan tm n tnh chnh xc thun tu v mt s hc, khng ch n s ph hp ca phng php tnh c s dng. Do k thut ny thng c s dng cng vi cc k thut khc nh kim tra ti liu, kim tra vt cht, quy trnh phn tch... trong qu trnh thu thp bng chng. u im ca k thut ny l cung cp bng chng c tin cy cao, xt v mt s hc. Tuy nhin, nhc im ca k thut ny l vic tnh ton i khi kh phc tp, tn thi gian c bit khi n v c kim ton c qui m ln, loi hnh kinh doanh a dng, lung tin vo, ra ln...
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3.6. Quy trnh phn tch Quy trnh phn tch: L vic phn tch cc s liu, thng tin, cc t sut quan trng, qua tm ra nhng xu hng, bin ng v tm ra nhng mi quan h c mu thun vi cc thng tin lin quan khc hoc c s chnh lch so vi gi tr d kin. Quy trnh phn tch bao gm vic so snh cc thng tin ti chnh, nh: - So snh thng tin tng ng trong k ny vi cc k trc; - So snh gia thc t vi k hoch ca n v; - So snh gia thc t vi c tnh ca KTV; - So snh gia thc t ca n v vi cc n v trong cng ngnh, cng quy m hot ng, hoc vi s liu thng k, nh mc cng ngnh (V d: T sut u t, t l li gp...). Quy trnh phn tch cng bao gm vic xem xt cc mi quan h gia cc thng tin ti chnh v cc thng tin phi ti chnh. Khi thc hin quy trnh phn tch, KTV c php s dng nhiu phng php khc nhau t vic so snh n gin n nhng phn tch phc tp i hi phi s dng cc k thut thng k tin tin. Vic la chn quy trnh phn tch, phng php v mc p dng tu thuc vo s xt on chuyn mn ca KTV. - Quy trnh phn tch p dng khi lp k hoch kim ton; - Quy trnh phn tch trong th nghim c bn; - Quy trnh phn tch p dng trong giai on sot xt tng th cuc kim ton. 4. H s kim ton (CM 230) 4.1. Khi nim H s kim ton: L cc ti liu do KTV lp, thu thp, phn loi, s dng v lu tr. Ti liu trong h s kim ton c th hin trn giy, trn phim, nh, trn phng tin tin hc hay bt k phng tin lu tr no khc theo qui nh ca php lut hin hnh. H s kim ton chung: L h s kim ton cha ng cc thng tin chung v khch hng lin quan ti hai hay nhiu cuc kim ton trong nhiu nm ti chnh ca mt khch hng. H s kim ton nm: L h s kim ton cha ng cc thng tin v khch hng ch lin quan ti cuc kim ton mt nm ti chnh. H s kim ton dng : Lu tr nhng bng chng thu c trong qu trnh thc hin kim ton, v lm c s cho vic a ra kin ca KTV; Tr gip cho vic lp k hoch v thc hin cng vic kim ton, vic kim tra, sot xt v nh gi cht lng cng vic kim ton v x l cc pht sinh sau cuc kim ton. KTV phi thu thp v lu trong h s kim ton mi ti liu, thng tin cn thit lin quan n cuc kim ton lm c s cho vic hnh thnh kin kim ton ca mnh v chng minh rng cuc kim ton c thc hin theo ng cc chun mc kim ton Vit Nam (hoc chun mc kim ton quc t c chp nhn).
4.2. Ni dung v hnh thc h s kim ton - Trong qu trnh kim ton, KTV phi lp h s kim ton y v chi tit sao cho KTV khc hoc ngi c trch nhim kim tra (sot xt) c s hiu c ton b v cuc kim ton. - KTV phi ghi chp v lu gi trong h s kim ton ca mnh tt c cc ti liu v thng tin lin quan n: K hoch kim ton; Vic thc hin cuc kim ton: Ni dung, chng trnh v phm vi ca cc th tc c thc hin; Kt qu ca cc th tc thc hin; Nhng kt lun m KTV rt ra t nhng bng chng kim ton thu thp c. H s kim ton chung, thng gm: Tn v s hiu h s; ngy, thng lp v ngy, thng lu tr; Cc thng tin chung v khch hng; Cc ti liu v thu; Cc ti liu v nhn s; Cc ti liu v k ton; Cc hp ng hoc tho thun vi bn th ba c hiu lc trong thi gian di (t nht cho hai nm ti chnh); Cc ti liu khc. H s kim ton chung c cp nht hng nm khi c s thay i lin quan n cc ti liu cp trn y. H s kim ton nm, thng gm: Cc thng tin v ngi lp, ngi kim tra (sot xt) h s kim ton; Cc vn bn v ti chnh, k ton, thu... ca c quan Nh nc v cp trn lin quan n nm ti chnh; Bo co kim ton, th qun l, BCTC v cc bo co khc... (bn d tho v bn chnh thc); Hp ng kim ton v bn thanh l hp ng; Nhng bng chng v k hoch kim ton v kt lun trong vic nh gi ri ro; Cc bng chng kim ton m KTV v DNKT thu thp c trong qu trnh kim ton; Cc kt lun ca KTV v nhng vn trng yu ca cuc kim ton v cc th tc m KTV thc hin gii quyt cc vn ; Cc ti liu lin quan khc. Tnh b mt, an ton, lu gi v s hu h s kim ton - KTV v DNKT phi gi b mt v bo m an ton h s kim ton. - H s kim ton phi lu tr trong mt khong thi gian p ng yu cu hnh ngh v ph hp vi qui nh chung ca php lut v quy nh ring ca t chc ngh nghip v ca tng DNKT (quy nh hin hnh: ti thiu l 10 nm). H s kim ton thuc quyn s hu v l ti sn ca DNKT. Khch hng hay bn th ba c quyn xem xt, s dng mt phn hoc ton b ti liu ny khi c s ng ca Gim c DNKT hoc theo quy nh ca Nh nc v t chc ngh nghip. 5. Ly mu kim ton v cc th tc la chn khc (CM 530) 5.1. Khi nim - Ly mu kim ton: L p dng cc th tc kim ton trn s phn t t hn 100% tng s phn t ca mt s d ti khon hay mt loi nghip v, sao cho mi phn t u c c hi c chn. Ly mu s gip KTV thu thp v nh gi bng chng kim ton v cc c trng ca cc phn t c chn, nhm hnh thnh hay cng c kt lun v tng th. Ly mu c th tin hnh theo phng php thng k hoc phi thng k. - Tng th: L ton b d liu m t KTV ly mu c th i n mt kt lun. V d, tt c cc phn t trong mt s d ti khon hay mt loi nghip v cu thnh mt tng th. Mt tng th c th c chia thnh cc nhm hoc cc tng th con
v mi nhm c kim tra ring. Trong trng hp ny, thut ng tng th bao hm c thut ng nhm. - Ri ro ly mu: L kh nng kt lun ca KTV da trn kim tra mu c th khc vi kt lun m KTV t c nu kim tra trn ton b tng th vi cng mt th tc. C hai loi ri ro ly mu: + Ri ro khi KTV kt lun ri ro kim sot thp hn mc ri ro thc t (i vi th nghim kim sot) hoc khng c sai st trng yu trong khi thc t l c (i vi th nghim c bn). Loi ri ro ny nh hng n tnh hu hiu ca cuc kim ton, v c th dn n kin kim ton khng xc ng. + Ri ro khi KTV kt lun ri ro kim sot cao hn mc ri ro thc t (i vi th nghim kim sot) hoc c sai st trng yu trong khi thc t khng c (i vi th nghim c bn). Loi ri ro ny nh hng n hiu qu ca cuc kim ton v n thng dn n cc cng vic b sung chng minh rng cc kt lun ban u l khng ng. - Ri ro ngoi ly mu: L ri ro khi KTV i n mt kt lun sai v cc nguyn nhn khng lin quan n c mu. - n v ly mu: L cc phn t ring bit cu thnh tng th. n v ly mu c th l mt n v tin t, mt n v hin vt hoc s lng. - Ly mu thng k: L phng php ly mu c hai c im sau: + Cc phn t c la chn ngu nhin vo mu; + S dng l thuyt xc sut thng k nh gi kt qu mu, bao gm c vic nh lng ri ro ly mu. - Ly mu phi thng k: L phng php ly mu khng c mt hoc c hai c im trn. 5.2. Trch nhim Khi thit k th tc kim ton, KTV phi xc nh cc phng php thch hp la chn cc phn t th nghim nhm thu thp bng chng kim ton tha mn mc tiu th nghim kim ton. 5.3. Thu thp bng chng kim ton t th nghim kim sot v th nghim c bn trn c s ly mu kim ton - Trong th nghim kim sot, ly mu kim ton thng thch hp khi thc hin cc th tc kim sot li bng chng v s thc hin. - Trong th nghim c bn, khi kim tra chi tit, KTV c th ly mu kim ton v cc th tc khc kim tra mt hay nhiu c s dn liu ca BCTC. V d: s hin hu ca khon phi thu; hoc c tnh c lp v mt khon tin. V d: gi tr hng li thi tn kho. - Ri ro ly mu v ri ro ngoi ly mu c th nh hng n cc b phn ca ri ro kim ton. V d: khi thc hin th nghim kim sot, KTV c th nhn thy khng c sai st trong mu v kt lun rng ri ro kim sot l thp, trong khi trn thc t t l sai st trong tng th cao mc khng th chp nhn c (ri ro ly mu); hoc trong mu thc ra c nhiu sai st nhng KTV khng pht hin c (ri ro ngoi ly mu). i vi cc th nghim c bn, KTV c th s dng nhiu phng php khc
nhau gim ri ro pht hin xung thp n mc c th chp nhn c. Tu theo tnh cht ca tng phng php c th dn n ri ro ly mu hoc ri ro ngoi ly mu. V d: KTV p dng th tc phn tch khng thch hp (ri ro ngoi ly mu) hoc p dng kim tra chi tit v ch tm thy trong mu nhng sai st nh trong khi thc ra tng th b sai phm ln hn mc c th b qua (ri ro ly mu). Trong c th nghim kim sot v th nghim c bn, ri ro ly mu c th gim c bng cch tng c mu; ri ro ngoi ly mu c th gim c bng cch thc hin ng n vic lp k hoch kim ton, gim st v sot xt li qu trnh thc hin kim ton. 5.4. Phng php thu thp bng chng kim ton Vic p dng cc phng php thu thp bng chng kim ton thng lin quan n s la chn cc phn t ly mu t mt tng th th nghim. Khi thit k cc th tc kim ton, KTV c th la chn mt trong 3 phng php hoc kt hp c 3 phng php la chn cc phn t kim tra l: Chn ton b (kim tra 100%); La chn cc phn t c bit; Ly mu kim ton. a) Chn ton b (kim tra 100%) KTV c th quyt nh kim tra ton b cc phn t cu thnh mt s d ti khon hay mt loi nghip v (hoc mt nhm trong tng th). Kim tra 100% phn t t c p dng trong th nghim kim sot nhng thng c p dng trong th nghim c bn. Kim tra 100% l thch hp trong mt s trng hp: Nhng tng th c t phn t nhng gi tr ca tng phn t ln; Khi ri ro tim tng v ri ro kim sot u rt cao v cc phng php khc khng th cung cp y bng chng thch hp; Khi vic tnh ton thng lp li hoc cc quy trnh tnh ton khc c th thc hin bi h thng my vi tnh lm cho vic kim tra 100% vn c hiu qu v mt chi ph; n v c kim ton c du hiu kin tng, tranh chp hoc theo yu cu ca khch hng. b) La chn cc phn t c bit KTV c th quyt nh la chn cc phn t c bit t tng th da trn cc nhn t nh s hiu bit v tnh hnh kinh doanh ca khch hng, nh gi ban u v ri ro tim tng v ri ro kim sot cng nh cc c im ca tng th c th nghim. Vic la chn cc phn t c bit da trn xt on c th dn n ri ro ngoi ly mu. Cc phn t c bit c th bao gm: Cc phn t c gi tr ln hoc quan trng; Tt c cc phn t c gi tr t mt khon tin no tr ln; Cc phn t thch hp cho mc ch thu thp thng tin; Cc phn t cho mc ch kim tra cc th tc. c) Ly mu kim ton KTV c th quyt nh p dng ly mu kim ton cho mt s d ti khon hoc mt loi nghip v. Ly mu kim ton c th p dng phng php thng k hoc phng php phi thng k. Ly mu kim ton s c qui nh chi tit trong cc on t 29 n 56 ca CM 530.
B. CC VN CHUYN SU V BNG CHNG KIM TON
1. Cc bng chng kim ton c bit 1.1. Bng chng kim ton b sung i vi cc khon mc, s kin c bit (CM 501)
Cc khon mc v s kin c bit (.04) gm: Hng tn kho; Cc khon phi thu; Cc khon u t di hn; Cc v kin tng v tranh chp; Thng tin v cc lnh vc kinh doanh hoc khu vc a l. Nhng cng vic phi tin hnh i vi cc khon mc hoc s kin c bit: a) i vi hng tn kho: Phi tham gia kim k. Nu hng tn kho c xc nh l trng yu trong BCTC th KTV phi thu thp y bng chng kim ton thch hp v s hin hu v tnh trng ca hng tn kho bng cch tham gia cng vicn kim k hin vt, tr khi vic tham gia l khng th thc hin c. Vic tham gia kim k c th thc hin cng ngy vi ngy n v thc hin kim k hoc c th tham gia kim k li mt s mt hng vo thi im khc v khi cn thit phi kim tra bin ng hng tn kho trong khong thi gian gia thi im kim k li v thi im n v thc hin kim k. Trng hp khng th tham gia kim k th KTV phi xc nh xem mnh c th thc hin cc th tc kim tra thay th nhm thu thp y bng chng kim ton thch hp v s hin hu v tnh trng ca hng tn kho trnh phi a ra kin ngoi tr phm vi kim ton b gii hn. Cc hng dn chi tit cho cc nguyn tc v th tc trn y c quy nh trong cc on t 05-19. b) i vi cc khon phi thu: Nu cc khon phi thu c xc nh l trng yu trong BCTC v c kh nng khch n s phc p th yu cu xc nhn cc khon n th KTV phi lp k hoch yu cu khch n xc nhn trc tip cc khon phi thu hoc cc s liu to thnh s d cc khon phi thu. Thc hin xc nhn cc khon phi thu. Trng hp xt thy cc khch n s khng phc p th xc nhn th phi d kin cc th tc thay th. Th tc thay th cn c thc hin hoc phi tip tc iu tra, phng vn khi: Khng nhn c th phc p; Th phc p c s liu khc s d ca n v; Hoc th phc p c kin khc. Cc hng dn chi tit cho cc nguyn tc trn y cng nh cc th tc c th cho th yu cu xc nhn n hoc x l tnh hung gim c n v c kim ton yu cu KTV khng gi th xc nhn c quy nh chi tit trong cc on t 20-31. c) i vi cc khon u t di hn: Nu cc khon u t di hn c xc nh l trng yu trong BCTC th KTV phi thu thp y bng chng kim ton thch hp v vic nh gi v trnh by cc khon u t di hn. Cc th tc kim ton cho cc c s dn liu trn y cng nh kim tra vic lp d phng gim gi i vi cc khon u t di hn c quy nh c th trong cc on t 32-35. d) i vi cc v kin tng, tranh chp: Cn thc hin cc th tc xc nh cc v kin tng, tranh chp c lin quan n n v v c th nh hng trng yu n BCTC. Khi xc nh hoc c nghi ng c cc v kin tng, tranh chp th phi yu cu chuyn gia t vn php lut ca n v cung cp thng tin. Trng hp Gim c n v c kim ton khng cho php trao i vi chuyn gia t vn php lut ca n v th phi a ra kin chp nhn tng phn hoc kin t chi. Cc hng dn c th cho ni dung ny c quy nh trong cc on t 36-42.
) i vi thng tin v cc lnh vc kinh doanh hoc khu vc a l: Ch thu thp y bng chng kim ton thch hp v nhng thng tin ny cn c trnh by trong BCTC ph hp vi chun mc k ton hin hnh khi chng c xc nh l trng yu trong BCTC. Tuy nhin khi nim trng yu phi cha ng c yu t nh lng v yu t nh tnh. Cc th tc kim ton cho phn thng tin ny c quy nh trong cc on 45 v 46 ca chun mc. 1.2. Kim ton nm u tin v s d u nm ti chnh (CM 510) a) Khi nim: Nm u tin: L nm c kim ton m BCTC nm trc cha c kim ton hoc c cng ty kim ton khc kim ton (.05). S d u nm chu nh hng ca cc s kin v nghip v kinh t trong cc nm trc v ch k ton p dng trong nm trc (.04). b) Yu cu: Khi thc hin kim ton bo co ti chnh nm u tin, KTV phi thu thp y bng chng kim ton thch hp nhm bo m: - S d u nm khng c sai st lm nh hng trng yu ti bo co ti chnh nm nay; - S d cui nm ca nm ti chnh trc c kt chuyn chnh xc, hoc c phn loi li mt cch ph hp trong trng hp cn thit; - Ch k ton c p dng nht qun hoc cc thay i v ch k ton c iu chnh trong bo co ti chnh v trnh by y trong phn thuyt minh bo co ti chnh. c) Cc th tc kim ton: (1) Mc y v tnh thch hp ca bng chng kim ton v s d u nm phi thu thp ph thuc 4 yu t: Ch k ton m n v p dng; BCTC nm trc c kim ton hoc cha c kim ton v ni dung ca BCTC nm trc (nu kim ton); Ni dung, tnh cht ca cc ti khon v cc ri ro c sai st trng yu nh hng n BCTC nm nay; Tnh trng yu ca cc s d u nm lin quan n BCTC nm nay (.06).07. (2) KTV phi xem xt cc s d u nm c phn nh theo ch k ton c p dng trong nm trc v c p dng nht qun trong nm nay. Nu c thay i ch k ton th KTV phi xem xt nhng thay i cng nh vic thc hin v trnh by trong bo co ti chnh nm nay. (3) Khi bo co ti chnh nm trc c cng ty kim ton khc kim ton th KTV nm nay c th thu thp bng chng kim ton v s d u nm bng cch xem xt h s kim ton ca KTV nm trc. Trong trng hp ny, KTV nm nay cn lu n nng lc chuyn mn v tnh c lp ca KTV nm trc. Nu bo co kim ton ca KTV nm trc khng chp nhn ton phn th KTV nm nay phi lu n nhng nguyn nhn khng chp nhn ton phn ca kin kim ton nm trc.
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(4) Khi bo co ti chnh nm trc cha c kim ton hoc c kim ton nhng KTV nm nay khng tho mn sau khi thc hin cc th tc nu mc (3), m khng thu thp c y bng chng kim ton thch hp, th KTV phi thc hin cc th tc kim ton quy nh trong cc on 10, 11 ca CM 310. d) Kt lun v lp bo co kim ton (BCKT): + Trng hp khng thu thp y bng chng kim ton thch hp: Lp BCKT loi kin chp nhn tng phn hoc loi kin t chi (.12). + Trng hp s d u nm c nhiu sai st trng yu nhng n v khng x l v khng trnh by trong TMBCTC: a ra kin chp nhn tng phn hoc kin khng chp nhn. Cng trng hp trn, nu n v c kim ton chp nhn x l v trnh by trong Thuyt minh BCTC v khi c s ng ca n v, KTV phi thng bo cho KTV nm trc (nu c). + Trng hp ch k ton nm nay thay i so vi ch k ton nm trc nhng s thay i khng c trnh by trong Thuyt minh BCTC: a ra kin chp nhn tng phn hoc kin khng chp nhn. 1.3. Quy trnh phn tch (CM 520) a) Yu cu: Kim ton vin phi thc hin quy trnh phn tch khi lp k hoch kim ton v giai on sot xt tng th v cuc kim ton. Quy trnh phn tch cng c thc hin cc giai on khc trong qu trnh kim ton. b) Khi nim: Quy trnh phn tch l vic phn tch cc s liu, thng tin, cc t sut quan trng, qua tm ra nhng xu hng, bin ng v tm ra nhng mi quan h c mu thun vi cc thng tin lin quan khc hoc c s chnh lch ln so vi gi tr d kin. c) Ni dung: Gm vic so snh cc thng tin ti chnh theo thi gian, khng gian, so snh gia thc t vi k hoch, d tnh; so snh cc thng tin ti chnh vi nhau; so snh gia cc thng tin ti chnh vi cc thng tin phi ti chnh (.05-07). d) Mc ch: c s dng trong c 3 giai on ca cuc kim ton nhm: gip KTV xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton khc; nh mt th nghim c bn; v kim tra ton b BCTC trong khu sot xt cui cng ca cuc kim ton, (08). ) Cc th tc: Th tc c th cho cc mc ch ny quy nh trong cc on t 09-14. e) Mc tin cy ca quy trnh phn tch: Kt qu ca quy trnh phn tch ty thuc 4 yu t: tnh trng yu ca ti khon hoc loi nghip v; cc th tc kim ton khc c cng mt mc tiu kim ton; chnh xc c th d kin ca quy trnh phn tch; nh gi ri ro tim tng v ri ro kim sot, (.15-17). g) iu tra cc yu t bt thng: Nu kt qu phn tch c chnh lch trng yu, phi thc hin cc th tc iu tra thu thp y bng chng kim ton thch hp. (.18,19).
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1.4. Kim ton cc c tnh k ton (CM 540) a) Khi nim: L mt gi tr gn ng ca mt ch tiu lin quan n bo co ti chnh c c tnh trong trng hp thc t pht sinh nhng cha c s liu chnh xc hoc cha c phng php tnh ton chnh xc hn, hoc mt ch tiu thc t cha pht sinh nhng c c tnh lp bo co ti chnh (.04). b) Tnh cht ca c tnh k ton: c tnh k ton c th n gin hoc phc tp; c thc hin mt cch thng xuyn hoc cui k k ton (.06-07). c) Th tc kim ton: (1) KTV v cng ty kim ton phi thu thp y bng chng kim ton thch hp c kt lun v tnh hp l ca cc c tnh k ton trong tng trng hp c th. Cc thng tin cn thit sc thuyt phc v tnh hp l ca cc c tnh k ton phi c trnh by trong thuyt minh bo co ti chnh (. 09). (2) Khi kim ton cc c tnh k ton, cn p dng mt hoc kt hp cc phng php sau: (2.1) Xem xt v kim tra qu trnh lp cc c tnh k ton ca n v; Cc bc thc hin vic xem xt v kim tra qu trnh lp cc c tnh k ton ca n v, gm: - Kim tra cc s liu v xem xt cc gi nh dng lm c s lp c tnh k ton; i chiu cc s liu v cc gi nh vi cc qui nh c lin quan hoc kinh nghim thc t ca cc n v trong cng ngnh, cng a phng; - Kim tra cc tnh ton lin quan n c tnh k ton; - So snh c tnh k ton lp ca cc k k ton trc vi kt qu thc t ca cc k ; - Xem xt th tc ph duyt c tnh k ton ca Gim c. (2.2) Lp mt c tnh k ton c lp so snh vi c tnh ca n v; (2.3) Xem xt cc s kin pht sinh sau ngy kt thc nm ti chnh nhng trc ngy lp bo co kim ton xc nhn cc c tnh k ton lp (. 11). Cc hng dn chi tit cho cc th tc ny c quy nh trong cc on t 12- 25. d) nh gi kt qu ca cc th tc kim ton: KTV phi da vo nhng hiu bit v n v v tnh nht qun ca cc c tnh k ton vi cc bng chng kim ton khc nh gi li ln cui cng v tnh hp l ca cc c tnh k ton (.26-29). 1.5. Cc bn lin quan (CM 550) a) Yu cu: Kim ton vin v cng ty kim ton phi thc hin nhng th tc kim ton thu thp y bng chng kim ton thch hp cho vic xc nh v thuyt minh ca Ban Gim c n v c kim ton v cc bn lin quan v v nhng giao dch vi cc bn lin quan c nh hng trng yu i vi bo co ti chnh. b) Khi nim cc bn lin quan: Cc bn c coi l lin quan nu mt bn c kh nng kim sot hoc c nh hng ng k i vi bn kia trong vic ra quyt nh ti chnh v hot ng.
c) Th tc xc nh s tn ti ca cc bn lin quan v trnh by cc thng tin. KTV v cng ty kim ton phi xem xt nhng thng tin do Ban Gim c v Hi ng qun tr ca n v c kim ton cung cp xc nh danh sch ca tt c cc bn lin quan v phi kim tra tnh y ca nhng thng tin bng nhng th tc sau: - Sot xt li giy t lm vic nm trc kim tra danh sch ca nhng bn lin quan c bit; - Kim tra cc th tc m n v s dng xc nh cc bn lin quan; - Thm tra mi lin h ca thnh vin Hi ng qun tr v Ban Gim c i vi cc n v khc; - Kim tra s ng k thnh vin gp vn hoc s ng k c ng xc nh h, tn ca nhng thnh vin gp vn hoc c ng chnh. Trng hp cn thit phi thu thp bn danh sch nhng thnh vin gp vn hoc c ng chnh; - Xem xt li bin bn hp Hi ng thnh vin, i hi c ng, bin bn hp Hi ng qun tr, bin bn hp Ban Gim c, Ban kim sot v nhng ghi chp theo lut nh lin quan nh s theo di vn gp ca thnh vin gp vn hoc c ng; - Thu thp thng tin t kim ton vin khc ang cng tham gia kim ton, hoc cc kim ton vin tin nhim b sung thm hiu bit v cc bn lin quan m h bit; - Xem xt quyt ton thu Thu nhp doanh nghip ca n v v nhng thng tin khc n v cung cp cho c quan qun l. Nu kim ton vin nh gi ri ro pht hin v cc bn lin quan quan trng l thp th nhng th tc ny c th c sa i cho thch hp. Chun mc k ton s 28 Thng tin v cc bn lin quan i hi phi c s trnh by v mi quan h gia cc bn lin quan. Khi thc hin kim ton BCTC, KTV phi xc nh s tn ti ca cc bn lin quan v kim tra vic trnh by y nhng thng tin trn BCTC. Cc th tc xc nh s tn ti ca cc bn lin quan v trnh by thng tin c quy nh trong cc on t 10-17. d) Kt lun v bo co kim ton Khi khng th thu thp y bng chng kim ton thch hp v cc bn lin quan hoc nu c kt lun l thng tin v cc bn lin quan khng c trnh by y trong BCTC th phi sa i li BCKT cho ph hp. 1.6. Cc s kin pht sinh sau ngy kha s k ton lp BCTC (CM 560) a) Yu cu: KTV phi xem xt nh hng ca nhng s kin pht sinh sau ngy kho s k ton lp BCTC i vi BCTC v bo co kim ton. b) Khi nim cc s kin pht sinh sau ngy kho s k ton: L nhng s kin pht sinh trong khong thi gian t sau ngy kha s k ton lp BCTC n ngy k bo co kim ton (BCKT) v nhng s kin pht sinh sau ngy k BCKT nhng c nh hng n BCTC.
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c) Cc loi s kin pht sinh sau: C 2 loi s kin: S kin cung cp thm bng chng v cc s vic tn ti vo ngy kha s; v s kin cung cp du hiu v cc s vic pht sinh tip sau ngy kha s v lp BCTC (04). d) Ba giai on ca cc s kin pht sinh sau: Pht sinh n ngy k BCKT; c pht hin sau ngy k BCKT nhng trc ngy cng b BCTC; v c pht hin sau ngy cng b BCTC. + i vi s kin pht sinh n ngy k BCKT: Phi xy dng v thc hin cc th tc kim ton thu thp y bng chng kim ton thch hp nhm xc nh tt c nhng s kin pht sinh n ngy k BCKT xt thy c nh hng n BCTC, v phi yu cu n v iu chnh hoc thuyt minh trong BCTC (.10-13). + i vi s kin c pht hin sau ngy k BCKT nhng trc ngy cng b BCTC: Khng bt buc phi xem xt nhng vn c lin quan n BCTC sau ngy k BCKT. Tuy nhin, khi bit c nhng s kin ny c kh nng nh hng trng yu n BCTC th phi cn nhc vic c nn sa li BCTC v BCKT hay khng v phi tho lun vi G n v c kim ton c bin php ph hp cho tng trng hp c th (.14-15). C hai trng hp xy ra: Trng hp KTV yu cu sa i v n v chp nhn sa i v trng hp n v khng chp nhn sa i. Trng hp n v khng chp nhn sa i li c 2 tnh hung c th xy ra l BCKT cha c gi cho n v c kim ton v tnh hung BCKT c gi cho n v c kim ton. C th cho cc trng hp ny c quy nh ti cc on t 16-18. + i vi s kin c pht hin sau ngy cng b BCTC: Khng bt buc phi xem xt, kim tra bt c s liu hay s kin no c lin quan n BCTC c kim ton. Tuy nhin, nu nhn thy vn cn c s kin cn phi sa i BCKT th phi cn nhc vic c nn sa li BCTC v BCKT hay khng; phi tho lun vi G n v v c nhng bin php thch hp theo tng trng hp c th (.19,20). C hai trng hp c th xy ra: trng hp KTV yu cu, n v c kim ton chp nhn sa i BCTC v trng hp yu cu nhng khng chp nhn sa i. Cc th tc v nguyn tc x l cho cc trng hp c th ny c quy nh trong cc on t 21-24. ) Trng hp n v c kim ton pht hnh chng khon trn th trng th phi xem xt n cc quy nh php l lin quan n vic pht hnh chng khon. 1.7. Hot ng lin tc (CM 570) a) Khi nim hot ng lin tc Mt n v c coi l hot ng lin tc trong mt tng lai gn c th d on c (t nht l 1 nm k t khi kt thc nin k ton) khi khng c nh hoc buc phi gii th, ngng hot ng hoc thu hp ng k quy m hot ng, tm kim s bo h t cc ch n theo php lut v cc quy nh hin hnh (.04). b) Gi nh hot ng lin tc: L mt nguyn tc c bn khi lp v trnh by BCTC. Theo nguyn tc ny, ti sn v n phi tr c ghi nhn da trn c s n v
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c kh nng thc hin gi tr cc ti sn v thanh ton cc khon n phi tr trong iu kin kinh doanh bnh thng (.05). c) Trch nhim ca BG n v c kim ton Gim c n v c kim ton phi c trch nhim xem xt, nh gi c th kh nng hot ng lin tc ca n v. BCTC phi c lp trn c s gi nh l doanh nghip ang hot ng lin tc v s tip tc hot ng kinh doanh bnh thng trong mt tng lai gn (.06). Cc vn m BG cn xem xt khi nh gi v gi nh hot ng lin tc, cc du hiu ng nghi ng v s ph hp ca gi nh hot ng lin tc (.07,08). ) Trch nhim ca KTV: KTV c trch nhim phi xem xt tnh hp l ca gi nh hot ng lin tc m n v s dng khi lp v trnh by BCTC, ng thi xem xt liu c yu t khng chc chn trng yu no nh hng n kh nng hot ng lin tc ca n v cn phi c trnh by y trn BCTC. Tuy nhin khi BCKT khng cp n tnh khng chc chn v kh nng hot ng lin tc khng c ngha l m bo v kh nng hot ng lin tc ca n v c kim ton (.09,10). - Cc vn cn xem xt khi lp k hoch kim ton v trong sut qu trnh kim ton: KTV phi cn nhc v lu n nhng bng chng v cc s kin hoc iu kin c th gy ra s nghi ng ng k v kh nng hot ng lin tc ca n v. Nu cc s kin hoc iu kin c pht hin, ngoi vic thc hin cc th tc kim ton b sung cn phi xem xt mc nh hng ca cc s kin, iu kin ny n nh gi v ri ro kim ton (.11,12-16). - Xem xt cc nh gi ca BG n v c kim ton: KTV cn phi xem xt cc nh gi ca BG v kh nng hot ng lin tc ca n v, trong lu n khong thi gian ti thiu ca hot ng lin tc theo quy nh l 12 thng k t ngy kt thc nin k ton. (Cc quy nh c th c trnh by trong cc on t 17-21). - Giai on sau khi c BG nh gi: Phi tho lun vi BG n xc nhn s hiu bit v cc s kin hoc iu kin pht sinh sau nh gi c th gy nghi ng ng k v kh nng hot ng lin tc ca n v (. 22-25). - Cc th tc kim ton b sung khi c cc s kin hoc iu kin nh hng ti kh nng hot ng lin tc: Khi c cc s kin hoc iu kin nh hng ti kh nng hot ng lin tc phi thc hin cc th tc: + Sot xt cc k hoch ca BG; + Thu thp bng chng kim ton thch hp; + Yu cu BG n v c kim ton xc nhn bng vn bn (.26). C th cho cc th tc trn y c quy nh trong cc on t 27-29.
e) Kt lun v lp BCKT Da vo bng chng kim ton thu thp c, KTV v DNKT phi nh gi kh nng tn ti yu t khng chc chn trng yu gy ra nghi ng ng k v kh nng hot ng lin tc ca n v (.30). C ba trng hp xy ra khi kt lun v lp BCKT: + Gi nh v kh nng hot ng lin tc l ph hp nhng tn ti s khng chc chn trng yu, KTV phi kim tra vic trnh by y trn BCTC cc s kin gy ra s nghi ng v kh nng hot ng lin tc v k hoch ca n v nhm x l hoc nu r n v c th s khng thc hin c gi tr ti sn cng nh thanh ton cc khon n phi tr trong iu kin kinh doanh bnh thng (.32). Nu BCTC trnh by y , bo co kim ton vi kin chp nhn ton phn s c a ra nhng phi a thm on nhn mnh v s tn ti ca yu t khng chc chn(.33-34). Nu trong BCTC khng trnh by y phi a ra kin chp nhn tng phn hoc tri ngc ph hp vi chun mc 700 (.35). + Gi nh v kh nng hot ng lin tc l khng ph hp: . Nu BCTC vn c lp trn c s gi nh hot ng lin tc nhng KTV cho rng chc chn n v khng th tip tc hot ng, kin tri ngc c a ra (.36). . Nu BCTC c lp da trn c s thay th ph hp, kin chp nhn ton phn vn c th c a ra nhng phi a thm on nhn mnh v cn c thay th lu ngi s dng (.37). + n v khng thc hin hoc khng m rng nh gi v kh nng hot ng lin tc, cn xem xt vic ra BCKT vi kin b gii hn phm vi kim ton ( kin chp nhn tng phn hoc kin t chi), tuy nhin cn phi a ra BCKT ph hp nh nu trong chun mc 700 (.38,39). - S chm tr ng k trong vic k duyt BCTC: Cn phi xem xt l do ca s chm tr, nu s chm tr c lin quan n cc vn v hot ng lin tc ca n v th phi thc hin cc th tc kim ton b sung (.26). 1.8. Gii trnh ca Gim c (CM 580) a) Khi nim Gii trnh ca Gim c: L s tha nhn ca Gim c (G) n v c kim ton v trch nhim i vi BCTC. KTV phi thu thp bng chng kim ton v vic G n v tha nhn trch nhim ca mnh trong vic lp v trnh by BCTC trung thc, hp l, ph hp vi chun mc v ch k ton hin hnh v ph duyt BCTC. b) Hnh thc bn gii trnh: Bn gii trnh ca Gim c c thu thp trong cc bin bn hp HQT (BG), hoc yu cu G cung cp Bn gii trnh, bn Bo co ca G hoc BCTC c G ph duyt. (.05)
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- Gii trnh ca G c s dng nh l bng chng kim ton. Chi tit cho ni dung ny c quy nh trong cc on t 06-11. - Mt bn gii trnh ca G cn phi m bo cc yu t c bn, trong lu yu t ngy, thng ca bn gii trnh thng thng c ghi cng ngy vi ngy thng ghi trn BCKT ngoi tr mt s trng hp c th ghi trc ngy thng trn BCKT v c bit c th c trng hp ngy ghi trn bn gii trnh sau ngy pht hnh BCKT (.14-16). - Trng hp G t chi cung cp gii trnh th phi a ra kin chp nhn tng phn hoc kin t chi (.17). c) Lu gi: Cc gii trnh ca G phi c lu vo h s kim ton di hnh thc tm tt cc ln trao i bng li hoc cc gii trnh bng vn bn lm bng chng kim ton. Cc gii trnh bng vn bn c gi tr hn cc gii trnh bng li ni (.12,13). 1.9. Kim ton vic xc nh v trnh by gi tr hp l (CM 545) a) Khi nim gi tr hp l: L gi tr c th thu hi (c th trao i) mt ti sn hoc mt khon n c thanh ton mt cch t nguyn gia cc bn c y hiu bit. Gi tr hp l trong trng hp ny c xc nh da trn gi nh doanh nghip ang hot ng lin tc v tip tc hot ng kinh doanh bnh thng trong tng lai gn (.07); c xc nh bng nhiu phng php khc nhau v phi da trn cc c tnh (nn thng khng tht chnh xc) (.05,06); Vic xc nh gi tr hp l c th tng i n gin i vi mt s ti sn hoc khon n phi tr ny nhng li phc tp hn i vi mt s ti sn hoc khon n phi tr khc (.08). b) Ni dung chun mc (11 ni dung) (1) KTV phi tm hiu quy trnh xc nh v trnh by gi tr hp l, cc hot ng kim sot lin quan v quy trnh nh gi ri ro ca n v c kim ton xc nh v nh gi ri ro sai st trng yu tng c s dn liu nhm thit k v thc hin thm cc th tc kim ton khc. (.10-13). Sau khi c hiu bit v nhng ni dung tm hiu trn cn phi xc nh v nh gi ri ro sai st trng yu lin quan n vic xc nh v trnh by gi tr hp l trn BCTC a ra ni dung, lch trnh v phm vi ca cc th tc kim ton khc. (. 14-16). (2) nh gi tnh thch hp ca vic xc nh v trnh by gi tr hp l: KTV phi nh gi s ph hp ca vic xc nh v trnh by gi tr hp l trn BCTC vi cc quy nh ca chun mc v ch k ton. Trong lu hn n cc trng hp m chun mc, ch k ton cho php p dng cc phng php xc nh gi tr hp l khc nhau hoc khi khng c quy nh c th phng php xc nh gi tr hp l. (.17-28). (3) S dng t liu ca chuyn gia: Khi kim ton gi tr hp l, trong nhng trng hp cn thit, KTV c th quyt nh s dng t liu ca chuyn gia. Khi quyt nh vn ny, cn xem xt cc ni dung quy nh trong Chun mc kim ton 620 S dng t liu ca chuyn gia.
(4) Cc th tc kim ton i vi ri ro c sai st trng yu trong vic xc nh v trnh by gi tr hp l ca n v c kim ton: i vi nhng c s dn liu lin quan n vic xc nh v trnh by gi tr hp l trn BCTC c nh gi c sai st trng yu cn thit k v thc hin thm cc th tc kim ton x l cc ri ro sai st . C th cho ni dung ny t on 33-36. (5) Kim tra cc gi nh, phng php nh gi v d liu quan trng ca BG n v v gi tr hp l: Khi xc nh v trnh by gi tr hp l trn BCTC, KTV phi s dng cc gi nh v dng nhiu phng php khc nhau. KTV phi nh gi tnh hp l ca vic s dng cc gi nh (gm c gi nh ring l v ton b cc gi nh); phng php v thng tin sn c cho vic xc nh v trnh by gi tr hp l (.37-51). (6) Xy dng c tnh gi tr hp l c lp nhm mc ch i chiu: Trong qu trnh kim ton v gi tr hp l, KTV c th c tnh gi tr hp l mt cch c lp so snh vi gi tr hp l m n v xc nh. Khi xy dng c tnh KTV c th s dng nhng gi nh ca BG hoc cng c th s dng nhng gi nh ring. (.52). (7) S kin pht sinh sau ngy kt thc k k ton nm (.53-55): Nhng s kin pht sinh sau ngy kt thc k k ton nm nhng trc khi kt thc cuc kim ton c th cung cp nhng bng chng kim ton thch hp v vic xc nh gi tr hp l ca BG n v c kim ton, KTV cn xem xt nh hng ca nhng s kin ny i vi vic xc nh gi tr v trnh by gi tr hp l trn BCTC. Khi xem xt vn ny cn tham kho Chun mc kim ton s 560 Cc s kin pht sinh sau ngy kho s k ton lp BCTC. (8) Trnh by gi tr hp l (.56-60): KTV cn nh gi v s ph hp ca vic trnh by ca n v v gi tr hp l vi cc chun mc, ch k ton (.56). Trong lu : Nu mt khon mc cha nhiu yu t khng chc chn cn phi xem xt mc trnh by thng tin thng bo cho ngi s dng BCTC v s khng chc chn ny (.59). Khi khng th trnh by thng tin v gi tr hp l theo quy nh ca chun mc k ton v khng th xc nh gi tr hp l mt cch ng tin cy th cn xem xt nh gi vic trnh by. (9) nh gi kt qu ca cc th tc kim ton: Khi a ra nh gi cui cng v vic xc nh v trnh by gi tr hp l trn BCTC, cn nh gi s y v tnh thch hp ca cc bng chng kim ton thu thp cng nh s nht qun ca cc bng chng kim ton vi cc bng chng kim ton khc thu thp... (.61, 62). (10) Gii trnh ca BG: i vi nhng gi nh quan trng m BG n v s dng xc nh v trnh by gi tr hp l trn BCTC, KTV cn thu thp cc gii trnh ca BG v tnh thch hp ca nhng gi nh (.63,64). 1.10. Thng tin xc nhn t bn ngoi (CM 505)
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a) Mc ch: Xc nhn t bn ngoi c s dng thu thp y bng chng kim ton thch hp nhm h tr cho c s dn liu ca BCTC. quyt nh c s dng vic xc nhn t bn ngoi hay khng cn xem xt: Mc trng yu, mc ri ro tim tng, ri ro kim sot v kh nng c th lm gim ri ro kim ton xung mc thp c th chp nhn c t nhng bng chng kim ton ny (.02-08). Mi quan h gia th tc xc nhn t bn ngoi vi mc ri ro tim tng v ri ro kim sot: Xc nhn t bn ngoi c th c s dng ngay c khi ri ro tim tng v ri ro kim sot c nh gi l thp. Tuy nhin khi mc ri ro tim tng v ri ro kim sot cng c nh gi l cao th vic s dng th tc xc nhn t bn ngoi cng c hiu qu trong vic cung cp y bng chng kim ton thch hp (. 09-13). b) C s dn liu cn xc nhn t bn ngoi C s dn liu ca BCTC c nhiu tiu chun khc nhau nh : Hin hu, quyn v ngha v, pht sinh, y , nh gi, chnh xc, trnh by v cng b... Vic xc nhn t bn ngoi i vi mi c s dn liu c th ca BCTC l khc nhau. S thch hp ca thng tin xc nhn t bn ngoi i vi c s dn liu ca BCTC khng nhng tu thuc vo ni dung ca s xc nhn m cn b nh hng bi mc tiu ca KTV trong qu trnh la chn cc thng tin cn xc nhn (. 14-18). Thit lp ni dung thng tin cn xc nhn t bn ngoi cn ph hp vi mc tiu kim ton c th (.19-21). c) Hnh thc th xc nhn: S dng th xc nhn ng v m Th xc nhn c th xc nhn ng v th xc nhn m. KTV c th s dng mt trong hai hoc kt hp c hai loi ny (.22). Th xc nhn m (dng khng nh), ngh ngi c yu cu tr li, k nhn trong mi trng hp hoc phc p li cho KTV l ng hoc khng ng vi thng tin cn xc nhn bng cch yu cu in vo thng tin. Th xc nhn ng (dng ph nh) ch i hi s phn hi khi khng ng vi thng tin yu cu xc nhn. (.23-26) d) Khi Ban Gim c n v khng ng gi th xc nhn: Nu KTV cng ng vi quyt nh ca BG n v th phi p dng cc th tc kim ton b sung (.27). Nu KTV khng ng vi quyt nh ca BG n v th trng hp ny lm hn ch phm vi kim ton, KTV cn xem xt nh hng ca cc hn ch n BCKT (.28). ) Tnh cht ca th phc p: S tin cy ca bng chng kim ton c xc nhn t bn ngoi b nh hng do nhiu yu t khc nhau, KTV cn gi th yu cu xc nhn trc tip ti c nhn c lin quan v cn lu khi xc lp cc yu cu xc nhn... (.30,31). e) Qu trnh xc nhn t bn ngoi: Phi kim sot th tc la chn i tng gi yu cu xc nhn v hnh thc th phn hi t bn ngoi (.32). - Khng c s phn hi v cc yu cu xc nhn: Khi khng c s phn hi v cc yu cu xc nhn t bn ngoi cn thc hin cc th tc kim ton b sung... (.32).
- tin cy ca thng tin phn hi nhn c: KTV cn phi xem xt tnh chnh xc v tin cy ca thng tin phn hi v phi thc hin cc th tc nh gi in, ngh gi bn gc, fax, e-mail... (.35). g) Nguyn nhn v tn sut ca cc ngoi l: Khi th tc xc nhn v cc th tc thay th khng cung cp y bng chng kim ton thch hp cn tin hnh thm cc th tc kim ton khc... i vi cc trng hp ngoi l c a ra bi cc bn phn hi, cn xem xt n cc nguyn nhn cng nh tn sut ca chng... (.36,37). h) nh gi kt qu ca qu trnh gi th xc nhn: KTV cn phi nh gi kt qa ca qu trnh gi th xc nhn t bn ngoi. Vic nh gi phi tun theo Chun mc kim ton 530 Ly mu kim ton v cc th tc la chn khc. Xc nhn t bn ngoi trc khi nm ti chnh kt thc: Khi ly xc nhn cho mt c s dn liu ca BCTC m thi im ly xc nhn trc thi im kt thc nin k ton, trong trng hp ny phi tip tc thu thp bng chng kim ton chng t cc giao dch c lin quan n c s dn liu pht sinh trong khong thi gian gia ngy ly xc nhn v ngy kt thc nin khng b sai st trng yu (.39). 2. S dng t liu ca cc bn khc 2.1. S dng t liu ca KTV khc (CM 600) a) Khi nim - KTV chnh: L KTV chu trch nhim kim ton BCTC v k BCKT ca mt n v, trong c thng tin ti chnh ca n v cp di v n v kinh t khc do KTV khc thc hin kim ton (.04). - KTV khc: L KTV chu trch nhim kim ton BCTC v k BCKT ca n v cp di hoc n v kinh t khc c gp trong BCTC ca n v cp trn. KTV khc khng phi l ngi thuc cng chi nhnh hoc vn phng m thuc chi nhnh hoc vn phng khc ca cng ty kim ton hoc thuc mt cng ty kim ton khc (.05). b) Chp nhn l KTV chnh chp nhn hp ng kim ton vi trch nhim l KTV chnh cn xem xt cc vn nh: Mc trng yu ca BCTC c kim ton; mc hiu bit ca KTV chnh v tnh hnh hot ng kinh doanh ca cc n v cp di; ri ro sai st trng yu trong cc BCTC ca cc n v cp di ; v kh nng thc hin cc th tc kim ton b sung... (.08). c) Cc th tc kim ton do KTV chnh thc hin Phi thc hin cc th tc cn thit thu thp y bng chng kim ton thch hp. Trong cn lu : Thng bo cho KTV khc v nhng vn c lin quan; Tho lun vi KTV khc v cc th tc kim ton c h s dng... Tho lun vi G n v cp di v cc pht hin quan trng...; Lu vo h s ca mnh ti liu lin quan n BCTC ca n v cp di c KTV khc thc hin (. 11-16) d) Phi hp gia cc kim ton vin KTV khc phi phi hp vi KTV chnh trong trng hp KTV chnh s dng t liu kim ton ca mnh. S phi hp cn c s tho thun ca cp qun l cuc kim ton (.17).
) Kt lun v lp BCKT Khi kt lun l t liu ca KTV khc khng s dng c v KTV chnh cng khng th tin hnh cc th tc b sung m vn li c nh hng trng yu n BCTC c kim ton th phi a ra kin chp nhn tng phn hoc kin t chi v b gii hn phm vi kim ton (.18-20). e) Trch nhim ca KTV chnh Phi chu ri ro kim ton BCTC trong gm c thng tin ti chnh ca n v cp di v n v kinh t khc c lin quan (.21). 2.2. S dng t liu ca kim ton ni b (CM 610) a) S cn thit: KTV c lp c th s dng t liu ca KTV ni b tr gip cho vic thc hin kim ton BCTC nhng vn phi chu trch nhim ton b v ni dung, lch trnh, phm vi kim ton cng nh kin a ra v BCTC c kim ton (.03). b) Phm vi v mc tiu ca kim ton ni b: Rt a dng v ph thuc vo quy m, c cu t chc v yu cu qun l ca n v (.05). Hot ng kim ton ni b thng gm mt hoc cc hot ng sau (.05): + Kim tra, ng gi tnh ph hp, hiu lc v hiu qu ca h thng k ton v h thng kim sot ni b. + Kim tra, nh gi v xc nhn cht lng, tin cy ca thng tin kinh t, ti chnh ca BCTC, bo co k ton qun tr v hot ng ca n v. + Kim tra, nh gi tnh kinh t, tnh hiu lc v hiu qu ca cc hot ng kinh t, ti chnh k c hot ng phi ti chnh ca n v... + Kim tra, nh gi tnh tun th php lut, cc quy nh v yu cu t bn ngoi v chnh sch qun l ni b ca n v. c) Mi quan h gia kim ton ni b (KTNB) v kim ton c lp (KTL): KTL v KTNB c th p dng cc phng php, th tc kim ton ging nhau. KTV c lp c th s dng t liu ca KTNB tr gip vic xc nh ni dung, lch trnh v phm vi ca cc th tc KTL (.06). Tuy nhin kin v BCTC ca KTNB khng th t mc c lp, khch quan nh kin ca KTV c lp. KTV c lp phi chu hon ton trch nhim v kin c lp ca mnh i vi BCTC. Trch nhim ny khng c lm gim nh khi KTV c lp s dng t liu ca KTNB (.07). (1) Tm hiu v nh gi ban u cng vic ca KTVNB: tr gip cho vic lp k hoch kim ton v thip lp phng php tip cn kim ton c hiu qu, KTV c lp cn phi tm hiu y v hot ng ca KTNB (.08,09). Khi lp k hoch kim ton BCTC, nu xt thy cn thit, KTV c lp phi nh gi s b v hot ng ca KTNB, nhng nh gi phi cn c vo nhiu tiu thc khc nhau (.10-12). (2) Lin h v phi hp cng vic:
Khi c k hoch s dng t liu ca KTV ni b trong vic xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton th KTV c lp phi tho lun phi hp cng vic vi KTV ni b cng sm cng tt. Nhng ni dung cn tho lun, thng nht phi hp c th gm lch trnh, phm vi ca cc th tc kim ton ni b, cc th nghim, cc phng php chn mu, phng php ghi chp cng vic kim ton, th tc kim tra v lp bo co kim ton ni b (.13). KTV c lp c quyn tham kho t liu ca KTV ni b. Nu KTV ni b t chi phi hp th KTV c lp c quyn x l nh trong trng hp phm vi kim ton b gii hn (14). (3) nh gi v kim tra li t liu ca KTNB: Khi c nh s dng t liu ca KTNB th cn phi nh gi, kim tra li cc t liu nhm khng nh tnh thch hp ca n i vi cc mc tiu ca KTL. Nhng kt lun c rt ra t vic kim tra, nh gi li cng vic ca KTNB cn phi c lu gi trong h s kim ton. (.15-18). 2.3. S dng t liu ca chuyn gia (CM 620) a) Khi nim Chuyn gia: Mt c nhn hoc mt t chc c nng lc, kin thc v kinh nghim chuyn mn cao trong mt lnh vc ring bit ngoi lnh vc k ton v kim ton (.04). b) Xc nh s cn thit phi s dng t liu ca chuyn gia Trong nhiu trng hp, KTV cn phi s dng t liu di dng bo co, kin, nh gi v gii trnh ca chuyn gia nh khi: nh gi mt s loi ti sn (nh t ai, cng trnh xy dng, tc phm ngh thut...); Xc nh thi gian s dng hu ch cn li ca my mc, thit b (.06). Khi thy cn thit phi s dng t liu ca chuyn gia cn xem xt : tnh trng yu ca khon mc cn xem xt trong BCTC; Ri ro c sai st do tnh cht v mc phc tp ca khon mc ; S lng, cht lng ca cc bng chng kim ton khc c th thu thp c (.07). c) Xc nh nng lc v nh gi tnh khch quan ca chuyn gia Khi c k hoch s dng t liu ca chuyn gia th KTV cn phi xc nh nng lc v nh gi tnh khch quan ca chuyn gia. Nng lc c xem xt thng qua trnh chuyn mn, nghip v, vn bng, hoc l thnh vin ca t chc ngh nghip, ng thi thng qua kinh nghim v danh ting ca chuyn gia trong lnh vc chuyn mn. Tnh khch quan s b nh hng ln v ri ro do thiu tnh khch quan trong t liu ca chuyn gia s rt cao khi: chuyn gia li chnh l nhn vin ca n v c kim ton; hoc chuyn gia c mi quan h kinh t chi phi v rng buc nh quan h kinh t, tnh cm vi n v c kim ton (.8-10). d) Phm vi cng vic ca chuyn gia Nhm chng minh rng cng vic ca chuyn gia c th p ng c mc ch ca cuc kim ton, KTV phi thu thp y bng chng kim ton thch hp. Nhng bng chng kim ton ny c th c thu thp bng cch xem xt iu khon tham
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chiu ca hp ng cng vic, giy giao vic ca n v vi chuyn gia; hoc trao i trc tip vi chuyn gia khi giy giao vic khng xc nh r cc ni dung (.11). ) nh gi cng vic ca chuyn gia iu quan trng i vi cc t liu ca chuyn gia l chng phi m bo thch hp, c lin quan n c s dn liu ang c xem xt ca BCTC. nh gi s thch hp ny, KTV phi xc nh xem kt qu cng vic ca chuyn gia c h tr cho c s dn liu ca BCTC hay khng. Khi kt qu cng vic ca chuyn gia khng cung cp y bng chng kim ton thch hp hoc kt qu ny li khng ph hp vi cc bng chng kim ton khc thu thp th phi xc nh nguyn nhn ca nhng khc bit (.12-15). e) T liu ca chuyn gia c dn chng trong BCKT Cn phn bit 2 trng hp: - Trng hp BCKT vi loi kin chp nhn ton phn th trong BCKT khng c cp n cng vic ca chuyn gia. V nu lm nh vy s d lm cho ngi s dng BCKT hiu lm l c s chia s trch nhim hoc l c ngoi tr. - Trng hp BCKT khng thuc loi kin chp nhn ton th KTV c th cp n t liu ca chuyn gia (nu c chuyn gia ng ) gii thch cho vic pht hnh BCKT khng chp nhn ton phn. Trng hp chuyn gia t chi nhng KTV vn thy cn phi dn chng th KTV cn phi tham kho kin ca chuyn gia t vn php lut.
IV. QUY TRNH KIM TON
Quy trnh kim ton BCTC c thc hin thng qua 03 bc c bn: Lp k hoch kim ton, Thc hin kim ton v Lp bo co kim ton. nh gi h thng kim sot ni b ca khch hng gi vai tr quan trng trong qui trnh kim ton do vic thit k v thc hin cc th tc kim ton trong qui trnh kim ton BCTC ph thuc rt nhiu vo vic nh gi tnh hu hiu ca h thng kim sot ni b ca n v c kim ton. 1. Kim sot ni b Ni dung phn ny cp nhng vn c bn v ri ro kim ton, nh gi ri ro v kim sot ni b, cng c im kim ton trong mi trng tin hc cng nh cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi. V khi nim, h thng kim sot ni b l cc quy nh v cc th tc kim sot do n v c kim ton xy dng v p dng nhm bo m cho n v tun th php lut v cc quy nh, kim tra, kim sot, ngn nga v pht hin gian ln, sai st; lp BCTC trung thc v hp l; nhm bo v, qun l v s dng c hiu qu ti sn ca n v. H thng kim sot ni b bao gm mi trng kim sot, h thng k ton v cc th tc kim sot. 1.1. nh gi ri ro v kim sot ni b (CM 400) a) Khi nim
Ri ro tim tng: L ri ro tim n, vn c do kh nng tng nghip v, tng khon mc trong BCTC cha ng sai st trng yu khi tnh ring r hoc tnh gp, mc d c hay khng c h thng kim sot ni b. Ri ro kim sot: L ri ro xy ra sai st trng yu trong tng nghip v, tng khon mc trong BCTC khi tnh ring r hoc tnh gp m h thng k ton v h thng kim sot ni b khng ngn nga ht hoc khng pht hin v sa cha kp thi. Ri ro pht hin: L ri ro xy ra sai st trng yu trong tng nghip v, tng khon mc trong BCTC khi tnh ring r hoc tnh gp m trong qu trnh kim ton, KTV v DNKT khng pht hin c. Ri ro kim ton: L ri ro do KTV v DNKT a ra kin nhn xt khng thch hp khi BCTC c kim ton cn c nhng sai st trng yu. Ri ro kim ton bao gm ba b phn: ri ro tim tng, ri ro kim sot v ri ro pht hin. nh gi ri ro kim ton: L vic KTV v DNKT xc nh mc ri ro kim ton c th xy ra l cao hay thp, bao gm nh gi ri ro tim tng, ri ro kim sot v ri ro pht hin. Ri ro kim ton c xc nh trc khi lp k hoch v trc khi thc hin kim ton. Khi xc nh phng php tip cn kim ton, KTV phi quan tm n nhng nh gi ban u v ri ro tim tng, ri ro kim sot xc nh mc ri ro pht hin c th chp nhn c cho c s dn liu ca BCTC v xc nh ni dung, lch trnh, phm vi ca cc th tc c bn cho c s dn liu . b) Th nghim kim sot Trong giai on thc hin kim ton, KTV thc hin cc th nghim kim sot thu thp y bng chng v tnh hiu qu ca h thng k ton v h thng kim sot ni b trn cc phng din: - Thit k: H thng k ton v h thng kim sot ni b ca n v c thit k sao cho c kh nng ngn nga, pht hin v sa cha cc sai st trng yu; - Thc hin: H thng k ton v h thng kim sot ni b tn ti v hot ng mt cch hu hiu trong sut thi k xem xt. Ngoi cc th nghim kim sot, KTV c th thc hin cc th tc kim ton khc thu thp y bng chng v tnh hiu qu ca vic thit k v thc hin ca h thng k ton v h thng kim sot ni b, nh thu thp bng chng thng qua vic thu thp thng tin v quan st cc hot ng ca cc h thng ny. c) Cc bc thc hin th nghim kim sot bao gm: - Kim tra chng t ca cc nghip v kinh t v cc s kin thu c bng chng kim ton v hot ng hu hiu ca h thng k ton v h thng kim sot ni b; - Phng vn, quan st thc t vic thc hin chc nng, nhim v kim sot ca nhng ngi thc thi cng vic kim sot ni b xem c li bng chng kim sot hay khng; - Kim tra li vic thc hin th tc kim sot ni b, v d kim tra li bng i chiu tin gi ca n v vi ngn hng, xem xt li bin bn kim k qu, kim k hng
tn kho, i chiu li cng n m bo rng chng c c n v thc hin hay khng. Trn c s kt qu nh gi ri ro v kim sot ni b, KTV thit k v thc hin cc th tc kim ton tng ng trong th nghim c bn. 1.2. Thc hin kim ton trong mi trng tin hc (CMKT s 401) a) S cn thit phi nh gi mi trng tin hc Trong kim ton BCTC, KTV cn nh gi nh hng ca mi trng tin hc ln qu trnh kim ton. Mi trng tin hc c th nh hng n : - Cc th tc KTV p dng nhm tm hiu v h thng k ton v kim sot ni b; - Vic xc nh ri ro tim tng, ri ro kim sot v nh gi ca KTV v ri ro kim ton; - Vic thit k v thc hin cc th nghim kim sot v th nghim c bn ph hp t c mc tiu kim ton. b) Cc giai on nh gi mi trng tin hc (1) Khi lp k hoch kim ton BCTC vi nhng mng cng vic c th chu nh hng ca mi trng tin hc ca khch hng, KTV phi tnh n tm quan trng v phc tp ca h thng tin hc v tnh sn c ca nhng d liu tin hc c th cn cho kim ton. (2) Khi nh gi ri ro v kim sot ni b, KTV nh gi ri ro tim tng v ri ro kim sot cho cc c s dn liu lin quan n cc khon mc trn BCTC doanh nghip. Nhng ri ro tim tng v ri ro kim sot trong mi trng tin hc c th c tc ng rng hoc hp n kh nng c sai st trng yu trn s d mt ti khon hoc giao dch trong nhng tnh hung xc nh. (3) Khi xc nh cc th tc kim ton trong giai on thc hin kim ton, KTV cn xem xt mi trng tin hc nhm gim ri ro kim ton thp ti mc c th chp nhn c. 1.3. Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi (CM s 402) a) S cn thit KTV phi nh gi nh hng ca cc dch v m t chc bn ngoi cung cp cho n v c kim ton lin quan n h thng k ton v h thng kim sot ni b nhm lp k hoch kim ton v xy dng phng php tip cn c hiu qu. T chc cung cp dch v c th thit lp v thc hin nhng chnh sch v th tc nh hng n h thng k ton v h thng kim sot ni b ca n v s dng dch v. KTV cn xc nh phm vi ca cc dch v cung cp bi mt t chc bn ngi v nh hng ca n i vi cng tc kim ton. b) Cc yu t cn xem xt - Tnh cht ca cc dch v do t chc bn ngoi cung cp.
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- iu kin ca hp ng v mi lin h gia n v s dng dch v v n v cung cp dch v - Cc c s dn liu BCTC c tnh trng yu chu nh hng bi vic s dng dch v bn ngoi. - Cc ri ro tim tng lin quan n cc c s dn liu nu trn. - Tc ng qua li ca h thng k ton v h thng kim sot ni b ca n v s dng dch v v ca n v cung cp dch v. - Cc th tc kim sot ni b ca n v s dng dch v i vi cc giao dch do t chc cung cp dch v x l. - Nng lc v kh nng v ti chnh ca n v cung cp dch v. - Thng tin v t chc cung cp dch v nh thng tin ghi trn hng dn ngi s dng v hng dn k thut. - Cc thng tin c sn lin quan n cc kim sot chung v kim sot h thng tin hc lin quan n ng dng ca n v s dng dch v. Trn c s xem xt cc yu t nu trn, KTV kt lun hot ng ca t chc cung cp dch v khng nh hng (hoc c nh hng ng k) ln n v s dng dch v v do khng nh hng (hoc c tc ng) n kim ton. KTV phi thu thp thng tin v tnh hu hiu ca h thng kim sot ni b v n nh ri ro kim sot mc ph hp. 2. Lp k hoch kim ton (CM 300) 2.1. Khi nim KTV phi lp k hoch kim ton cho mi cuc kim ton. K hoch kim ton phi c lp mt cch thch hp nhm m bo bao qut ht cc kha cnh trng yu ca cuc kim ton; pht hin gian ln, ri ro v nhng vn tim n; v m bo cuc kim ton c hon thnh ng thi hn. K hoch kim ton tr gip KTV phn cng cng vic cho tr l kim ton v phi hp vi kim ton vin v chuyn gia khc v cng vic kim ton. Phm vi k hoch kim ton s thay i tu theo qui m khch hng, tnh cht phc tp ca cng vic kim ton, kinh nghim v nhng hiu bit ca KTV v n v v hot ng ca n v c kim ton. K hoch kim ton gm ba (3) b phn: K hoch chin lc: L nh hng c bn, ni dung trng tm v phng php tip cn chung ca cuc kim ton do cp ch o vch ra da trn hiu bit v tnh hnh hot ng v mi trng kinh doanh ca n v c kim ton. K hoch kim ton tng th: L vic c th ho k hoch chin lc v phng php tip cn chi tit v ni dung, lch trnh v phm vi d kin ca cc th tc kim ton. Mc tiu ca vic lp k hoch kim ton tng th l c th thc hin cng vic kim ton mt cch c hiu qu v theo ng thi gian d kin. Chng trnh kim ton: L ton b nhng ch dn cho KTV v tr l kim ton tham gia vo cng vic kim ton v l phng tin ghi chp theo di, kim tra tnh hnh
thc hin kim ton. Chng trnh kim ton ch dn mc tiu kim ton tng phn hnh, ni dung, lch trnh v phm vi ca cc th tc kim ton c th v thi gian c tnh cn thit cho tng phn hnh. 2.2. Hiu bit v tnh hnh kinh doanh (CM 310) a) S cn thit thc hin kim ton BCTC, KTV phi c hiu bit cn thit, y v tnh hnh kinh doanh nhm nh gi v phn tch c cc s kin, nghip v v thc tin hot ng ca n v c kim ton m theo KTV th c nh hng trng yu n BCTC, n vic kim tra ca KTV hoc n bo co kim ton. b) Trch nhim ca KTV: Phi thu thp thng tin v tnh hnh kinh doanh ca n v c kim ton t cc ngun v s dng nhng hiu bit a ra cc xt on chuyn mn v cc cng vic khc nh: nh gi ri ro v xc nh cc vn ng ch ; Lp k hoch v thc hin cng vic kim ton mt cch hiu qu; nh gi bng chng kim ton; Cung cp dch v tt hn cho n v c kim ton, c th: (1) Thu thp thng tin (on 5-9) - Trc khi chp nhn mt hp ng kim ton, KTV v cng ty kim ton phi thu thp nhng thng tin s b v lnh vc hot ng, loi hnh doanh nghip, hnh thc s hu, cng ngh sn xut, t chc b my qun l v thc tin hot ng ca n v, qua nh gi kh nng c th thu thp c nhng thng tin (hiu bit) cn thit v tnh hnh kinh doanh thc hin cng vic kim ton. - Sau khi chp nhn hp ng kim ton, KTV phi thu thp nhng thng tin chi tit cn thit ngay t khi bt u cng vic kim ton. Trong qu trnh kim ton, KTV phi lun xem xt, nh gi, cp nht v b sung thm cc thng tin mi. - Vic thu thp cc thng tin cn thit v tnh hnh kinh doanh ca n v l mt qu trnh tch lu lin tc, bao gm vic thu thp, nh gi v i chiu thng tin thu thp c vi cc bng chng kim ton tt c cc giai on ca qu trnh kim ton. - i vi hp ng kim ton nm sau, KTV phi cp nht v nh gi li nhng thng tin thu thp trc y, nht l nhng thng tin trong h s kim ton cc nm trc. - KTV thu thp thng tin v tnh hnh kinh doanh t cc ngun nh: Kinh nghim thc tin v n v v ngnh ngh kinh doanh ca n v c kim ton trn bo co tng kt, bin bn lm vic, bo ch; H s kim ton nm trc; Trao i vi n v c kim ton; Trao i vi KTV ni b v xem xt bo co kim ton ni b ca n v c kim ton; Trao i vi KTV khc v vi cc nh t vn cung cp dch v cho n v c kim ton hoc hot ng trong cng lnh vc vi n v c kim ton; Trao i vi chuyn gia, i tng bn ngoi c hiu bit v n v c kim ton;- Tham kho cc n phm lin quan n lnh vc hot ng ca n v c kim ton; Cc vn bn php l v cc quy nh c nh hng n n v c kim ton; Kho st thc t vn phng, nh xng ca n v c kim ton; Cc ti liu do n v c kim ton cung cp (2) S dng hiu bit
- Nhng hiu bit v tnh hnh kinh doanh l c s quan trng kim ton vin a ra cc xt on chuyn mn trong cc cng vic: nh gi ri ro v xc nh cc vn ng ch ; Lp k hoch v thc hin cng vic kim ton mt cch hiu qu; nh gi bng chng kim ton; Cung cp dch v tt hn cho n v c kim ton. - Trong qu trnh kim ton, hiu bit v tnh hnh kinh doanh gip KTV xt on trn cc kha cnh c th sau: nh gi ri ro tim tng v ri ro kim sot; Phn tch ri ro kinh doanh v cc phng n gii quyt ca Gim c (hoc ngi ng u); Xy dng k hoch v chng trnh kim ton; Xc nh mc trng yu v nh gi s ph hp ca mc trng yu trong qu trnh kim ton; nh gi v s y v tnh thch hp ca cc bng chng kim ton; nh gi cc c tnh k ton v gii trnh ca Gim c; Xc nh cc vng phi ch c bit trong vic kim ton v cc k nng kim ton cn thit; Xc nh cc bn lin quan v nghip v pht sinh gia cc bn lin quan; Xc nh cc thng tin c mu thun; Xc nh cc tnh hung bt thng; t ra cu hi thm d v nh gi mc hp l ca cc cu tr li; Xem xt s ph hp ca ch k ton, cc thng tin trnh by trn bo co ti chnh. - KTV v cng ty kim ton s dng cc tr l kim ton c phn cng thc hin cng vic kim ton cng phi m bo t c s hiu bit nht nh v tnh hnh kinh doanh thc hin cng vic ca mnh. - s dng hiu qu cc hiu bit v tnh hnh kinh doanh, kim ton vin phi nh gi, xem xt mc nh hng tng th t nhng hiu bit ca mnh n bo co ti chnh ca n v, cng nh s ph hp ca cc c s dn liu trong bo co ti chnh so vi nhng hiu bit ca KTV v tnh hnh kinh doanh. c) Nhng ni dung cn hiu bit v tnh hnh kinh doanh: KTV phi hiu bit v tnh hnh kinh doanh ca n v c kim ton (Ph lc s 1), gm: - Hiu bit chung v nn kinh t; - Mi trng v lnh vc hot ng ca n v c kim ton; - Nhn t ni ti ca n v c kim ton: + Cc c im quan trng v s hu v qun l; + Tnh hnh kinh doanh ca n v; + Kh nng ti chnh; + Mi trng lp bo co; + Yu t lut php. 2.3. Xc nh mc trng yu v nh gi ri ro (CM 320) a) Khi nim: Trng yu l thut ng dng th hin tm quan trng ca mt thng tin (mt s liu k ton) trong BCTC. Thng tin c coi l trng yu c ngha l nu thiu thng tin hoc thiu tnh chnh xc ca thng tin s nh hng n cc quyt nh ca ngi s dng BCTC. Mc trng yu tu thuc vo tm quan trng v tnh cht ca thng tin hay ca sai st c nh gi trong hon cnh c th. Mc trng yu l mt ngng, mt im chia ct ch khng phi l ni dung ca thng tin cn phi c. Tnh trng yu ca thng tin phi xem xt c trn phng din nh lng v nh tnh.
b) Cc giai on xc nh trng yu Khi lp k hoch kim ton v trong qu trnh tin hnh mt cuc kim ton, KTV cn quan tm n tnh trng yu ca thng tin v mi quan h ca n vi ri ro kim ton. (1) Khi lp k hoch kim ton, KTV xc nh mc trng yu c th chp nhn c lm tiu chun pht hin ra nhng sai st trng yu v mt nh lng. Tuy nhin, nh gi nhng sai st c coi l trng yu, KTV cn phi xem xt c hai mt nh lng v nh tnh ca sai st. lp k hoch kim ton, KTV xc nh tnh trng yu khi: - Xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton; - nh gi nh hng ca nhng sai st. Trong mt cuc kim ton, mc trng yu v ri ro kim ton c mi quan h t l nghch vi nhau: Mc trng yu cng cao th ri ro kim ton cng thp v ngc li. KTV phi cn nhc n mi quan h ny khi xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton mt cch thch hp, nh: khi lp k hoch kim ton, nu KTV xc nh mc trng yu c th chp nhn c l thp th ri ro kim ton s tng ln. Trng hp ny KTV c th: - Gim mc ri ro kim sot c nh gi bng cch m rng hoc thc hin thm th nghim kim sot chng minh cho vic gim ri ro kim sot; hoc - Gim ri ro pht hin bng cch sa i li ni dung, lch trnh v phm vi ca nhng th tc kim tra chi tit d kin. (2) Trong qu trnh thc hin kim ton, vi mc trng yu xc nh, KTV s nh gi nh hng c th ca sai st pht hin. Khi nh gi v tnh trung thc v hp l ca BCTC, KTV nh gi xem liu tng cc sai st c pht hin trong qu trnh kim ton nhng cha c sa cha c hp thnh mt sai st trng yu hay khng c kin ngh iu chnh. Trng hp Gim c n v c kim ton t chi iu chnh li BCTC, v kt qu thc hin nhng th tc kim ton b sung cho php KTV kt lun l tng hp cc sai st cha c sa cha l trng yu, th KTV cn xem xt, sa i li bo co kim ton cho ph hp vi Chun mc kim ton Vit Nam s 700 - Bo co kim ton v BCTC. 2.4. Cc th tc ca KTV i vi cc ri ro nh gi (CM 330) a) S cn thit: KTV v DNKT phi c hiu bit v n v c kim ton cng nh mi trng kinh doanh ca n v, trong c h thng kim sot ni b nh gi ri ro c sai st trng yu lm c s ra cc th tc kim ton. b) Phng php nh gi ri ro c sai st trng yu: (1) Phng php tip cn tng qut: Yu cu KTV v DNKT a ra phng php tip cn tng qut nh gi ri ro c sai st trng yu trong BCTC v hng dn ni dung ca cc phng php tip cn tng qut .
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(2) Th tc kim ton trn c s nh gi ri ro c sai st trng yu trong cc c s dn liu: Yu cu KTV phi thit k v thc hin cc th tc kim ton b sung bao gm thc hin kim tra tnh hiu qu ca cc hot ng kim sot lin quan hoc theo yu cu v cc th nghim c bn m ni dung, lch trnh v mc th nghim ph thuc vo kt qu nh gi ri ro c sai st trng yu trong cc c s dn liu. Yu cu ny cng i hi KTV v DNKT phi cn nhc khi xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton . Cc th nghim kim sot KTV yu cu phi thc hin cc th nghim kim sot nu vic nh gi ri ro ca KTV bao gm c k vng v tnh hiu qu ca hot ng kim sot hoc nu ch thc hin cc th nghim c bn khng cung cp y bng chng kim ton thch hp i vi c s dn liu. Th nghim c bn Th nghim c bn c thc hin pht hin cc sai st trng yu trong c s dn liu. Th nghim c bn gm cc kim tra chi tit cc nghip v, s d khon mc, cc gii trnh c lin quan v cc quy trnh phn tch. KTV lp k hoch v thc hin cc th nghim c bn x l ri ro c sai st trng yu. Nu cha thu thp c cc bng chng kim ton y , thch hp lm c s dn liu trng yu ca BCTC, KTV s phi c gng thu thp thm cc bng chng kim ton khc. Nu khng th thu thp c cc bng chng kim ton y , thch hp, KTV s phi a ra kin kim ton chp nhn tng phn hoc kin t chi theo quy nh ti Chun mc kim ton s 700 Bo co kim ton v BCTC. 2.5. Xy dng k hoch kim ton tng th v thit k chng trnh kim ton (CM 300) a) K hoch kim ton tng th (1) K hoch kim ton tng th phi c lp cho mi cuc kim ton, trong m t phm vi d kin v cch thc tin hnh cng vic kim ton. K hoch kim ton tng th phi y , chi tit lm c s lp chng trnh kim ton. Hnh thc v ni dung ca k hoch kim ton tng th thay i tu theo qui m ca khch hng, tnh cht phc tp ca cng vic kim ton, phng php v k thut kim ton c th do KTV s dng. (2) Nhng vn ch yu kim ton vin phi xem xt v trnh by trong k hoch kim ton tng th, gm: - Hiu bit v hot ng ca n v c kim ton; - Hiu bit v h thng k ton v h thng kim sot ni b; - nh gi ri ro v mc trng yu; - Ni dung, lch trnh v phm vi cc th tc kim ton; - Phi hp, ch o, gim st v kim tra; - Cc vn khc.
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(3) Mu k hoch kim ton tng th xem Ph lc s 02. b) Chng trnh kim ton (1) Chng trnh kim ton phi c lp v thc hin cho mi cuc kim ton, trong xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton cn thit thc hin k hoch kim ton tng th. Khi xy dng chng trnh kim ton, KTV phi xem xt cc nh gi v ri ro tim tng, ri ro kim sot, cng nh mc m bo phi t c thng qua th nghim c bn. KTV cn xem xt: - Thi gian thc hin th nghim kim sot v th nghim c bn; - S phi hp t pha khch hng, t tr l kim ton trong nhm v s tham gia ca KTV khc hoc cc chuyn gia khc. (2) K hoch kim ton tng th v chng trnh kim ton s c sa i, b sung trong qu trnh kim ton nu c nhng thay i v tnh hung hoc do nhng kt qu ngoi d on ca cc th tc kim ton. Ni dung v nguyn nhn thay i k hoch kim ton tng th v chng trnh kim ton phi c ghi r trong h s kim ton. (3) Mu chng trnh kim ton xem ph lc s 03 ca chun mc. 3. Thc hin kim ton Thc hin kim ton thc cht l qu trnh thu thp bng chng kim ton lm c s cho vic a ra kin kim ton. Giai on ny ch yu bao gm vic tm hiu, nh gi h thng kim sot ni b v thc hin cc th tc kim sot v cc th nghim c bn i vi tng chu trnh nghip v hoc tng khon mc trn BCTC. Trong phn V, chng ta s xem xt cch thc tin hnh nhng cng vic trn trong cc khon mc c th, bao gm: - Kim ton hng tn kho; - Kim ton n phi thu; - Kim ton ti sn c nh; - Kim ton n phi tr v vn ch s hu; - Kim ton cc khon mc khc. Ngoi ra, sau khi kim ton trn cc chu trnh nghip v hoc khon mc, KTV s thc hin mt s th tc kim ton nhm xem xt mt s bng chng c bit cng nh sot xt li ton b kt qu trc khi a ra kin trn bo co kim ton. Ni dung cc cng vic ny l: - Xem xt cc khon n tim tng; - Xem xt cc s kin pht sinh sau ngy kha s lp BCTC; - Xem xt v tnh hot ng lin tc; - nh gi tng hp kt qu (phn tch r sot tng th BCTC, nh gi s y ca bng chng kim ton, nh gi tng hp sai lch, kim tra cc thuyt minh, yu cu
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cung cp th gii trnh ca Gim c, r sot h s kim ton, xem xt cc thng tin km theo BCTC thng nin). Phn ln cc cng vic trn nhm vo nhng bng chng kim ton m do tnh cht c th, phi thu thp vo giai on cui cng ca cuc kim ton. Ngoi ra, l nhng th tc sot xt cui cng to c s cho KTV a ra kin v BCTC trn phng din tng th. Trong thc t, giai on thc hin kim ton thng bt u trc khi kt thc nin : KTV dnh thi gian kim ton gia k cho vic tm hiu, nh gi h thng kim sot ni b v thc hin mt s th nghim c bn. Cc th nghim c bn cn li v nhng cng vic chun b hon thnh kim ton s c thc hin trong v sau ngy kt thc nin . Vic phn b thi gian cho hai phn on ph thuc vo nhiu yu t, trong nh gi ri ro l mt vn quan trng. 4. Bo co kim ton v bo co ti chnh (CM 700) 4.1. Khi nim bo co kim ton (BCKT): L loi bo co bng vn bn do KTV v DNKT lp v cng b nu r kin chnh thc ca mnh v BCTC ca mt n v c kim ton. 4.2. Yu cu ca bo co kim ton KTV v DNKT phi sot xt v nh gi nhng kt lun rt ra t cc bng chng kim ton thu thp c v s dng nhng kt lun ny lm c s cho kin ca mnh v BCTC ca n v c kim ton. Trong kin nh gi ca KTV v DNKT phi xc nh mc ph hp ca BCTC vi chun mc v ch k ton hin hnh hoc ph hp vi cc nguyn tc v chun mc k ton ph bin c Vit nam chp nhn, cng nh xc nh s tun th theo cc quy nh php l c lin quan khi lp BCTC. Bo co kim ton phi c phn ghi r kin ca KTV v DNKT v ton b BCTC c kim ton. 4.3. Cc ni dung c bn ca bo co kim ton a) Bo co kim ton v bo co ti chnh gm cc yu t c bn v c trnh by theo th t sau: (1) Phn chung ca BCKT gm: - Tn v a ch DNKT; - S hiu bo co kim ton; - Tiu bo co kim ton; - Ngi nhn bo co kim ton. (2) Phn m u ca bo co kim ton: - Nu i tng ca cuc kim ton BCTC; - Nu trch nhim ca Gim c (hoc ngi ng u) n v c kim ton v trch nhim ca KTV v DNKT. (3) Phn phm vi v cn c thc hin cuc kim ton:
- Nu chun mc kim ton p dng thc hin cuc kim ton; - Nu nhng cng vic v th tc kim ton m KTV thc hin. (4) Phn kin kt lun ca KTV v DNKT v BCTC c kim ton: - a im v thi gian lp bo co kim ton; - Ch k v ng du. b) Cc loi kin ca KTV (1) Cn c kt qu kim ton, KTV a ra mt trong cc loi kin v bo co ti chnh, nh sau: - kin chp nhn ton phn; - kin chp nhn tng phn; - kin t chi (hoc kin khng th a ra kin); - kin khng chp nhn (hoc kin tri ngc). (2) Bo co kim ton a ra kin chp nhn ton phn c trnh by trong trng hp KTV v DNKT cho rng BCTC phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca n v c kim ton, v ph hp vi chun mc v ch k ton Vit Nam hin hnh (hoc c chp nhn). (3) Bo co kim ton a ra kin chp nhn tng phn c trnh by trong trng hp KTV v DNKT cho rng BCTC ch phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca n v, nu khng b nh hng bi yu t tu thuc (hoc ngoi tr) m KTV nu ra trong bo co kim ton. (4) kin t chi (hoc kin khng th a ra kin) c a ra trong trng hp hu qu ca vic b gii hn phm vi kim ton l quan trng hoc thiu thng tin lin quan n mt s lng ln cc khon mc ti mc m KTV khng th thu thp y v thch hp cc bng chng kim ton c th cho kin v BCTC. Bo co kim ton vi kin khng chp nhn (hoc kin tri ngc) c a ra trong trng hp cc vn khng thng nht vi Gim c l quan trng hoc lin quan n mt s lng ln cc khon mc n mc m KTV cho rng kin chp nhn tng phn l cha th hin tnh cht v mc sai st trng yu ca BCTC. 4.4. Thng tin c tnh so snh (CM 710) a) Thng tin c tnh so snh trong BCTC c kim ton c th c trnh by di dng s liu (nh tnh hnh ti chnh, kt qu hot ng kinh doanh, lu chuyn tin t) v cc thng tin nu trong Bn thuyt minh BCTC ca n v trong nhiu nm ti chnh ph thuc vo cc d liu tng ng, mang tnh so snh. b) KTV v DNKT cn xc nh cc thng tin c tnh so snh, xt theo tt c cc kha cnh trng yu, c ph hp vi chun mc k ton v lp v trnh by BCTC c kim ton hay khng ( c c th ho trong CKT doanh nghip ban hnh theo Quyt nh s 15/2006/Q-BTC ngy 20/3/2006 ca B Ti chnh). Theo qui nh ca chun mc kim ton, KTV c nhng trch nhim c th khi thu thp bng chng kim ton v lp bo co kim ton v BCTC cha ng thng tin c tnh so snh.
4.5. Nhng thng tin khc trong ti liu c BCTC kim ton (CM 720) a) Yu cu: Kim ton vin phi xem xt nhng thng tin khc c cng b cng vi bo co ti chnh c kim ton xc nh nhng im khng nht qun (mu thun) trng yu so vi bo co ti chnh c kim ton. b) Nhng thng tin khc trong ti liu c BCTC kim ton l nhng thng tin ti chnh v phi ti chnh c pht hnh cng vi BCTC c kim ton ca doanh nghip (V d, Bo co thng nin) theo lut nh hoc thng l. Theo qui nh hin hnh trong Chun mc kim ton s 720, KTV phi xem xt nhng thng tin khc cng c cng b xem xt nhng im khng nht qun (mu thun) trng yu so vi BCTC c kim ton. Ngoi ra KTV cn c trch nhim tip cn vi cc thng tin khc cng b trc ngy lp bo co kim ton nhng khng c trch nhim phi xc nh xem liu cc thng tin c trnh by ng hay khng do mc tiu v phm vi kim ton BCTC c xc nh trong bo co kim ton. c) Nu KTV pht hin ra rng trong nhng thng tin khc cng c trnh by c cha ng sai st trng yu trn nhng s kin nu ra th KTV cn tho lun vn ny vi Ban lnh o n v hoc p dng cc bin php b sung nh thng bo bng vn bn n n v c kim ton v ngi c lin quan hoc xin tr gip php l.
V. THC HNH KIM TON CC KHON MC CH YU CA BCTC
1. Kim ton hng tn kho 1.1. Nhng yu cu c bn a) Cc yu cu ca chun mc k ton, ch k ton - Hng tn kho l nguyn liu, vt liu, cng c, dng c s dng trong qu trnh sn xut, kinh doanh, cung cp dch v; L hng ho mua vo hoc thnh phm bn trong k sn xut, kinh doanh bnh thng; Hoc l chi ph ang trong qu trnh sn xut, kinh doanh d dang - Vic xc nh mt ti sn l hng tn kho ph thuc vo hot ng kinh doanh ca n v: Trong hot ng thng mi, hng tn kho l hng ha; Trong hot ng sn xut, hng tn kho l nguyn vt liu, cng c dng c, sn phm d dang v thnh phm; Trong hot ng cung cp dch v, hng tn kho ngoi cc vt liu cn bao gm c chi ph dch v d dang. i vi cc doanh nghip kinh doanh bt ng sn, bt ng sn hng ha c phn loi l hng tn kho. - Hng tn kho ch yu c tnh theo gi gc. Gi gc bao gm chi ph mua, chi ph ch bin v cc chi ph trc tip khc. Trng hp gi tr thun c th thc hin c thp hn gi gc th phi tnh theo gi tr thun c th thc hin c bng cch lp d phng gim gi hng tn kho. - Hng tn kho c trnh by trn Bng CKT nh mt ti sn ngn hn v phi thuyt minh v chnh sch k ton, gi gc hng tn kho c phn theo tng loi hng tn kho, cc khon d phng lp hoc hon nhp, gi tr ghi s ca hng tn kho dng th chp, cm c m bo cc khon n phi tr. b) Cc yu cu ca chun mc kim ton
Di gc thu thp bng chng kim ton, kim ton hng tn kho phi tha mn cc c s dn liu sau: (1) Hin hu v quyn: Hng tn kho l c tht v thuc quyn s hu ca n v. (2) y : Tt c hng tn kho l c thc, thuc quyn s hu ca n v v u c ghi chp v bo co. (3) nh gi v chnh xc: Hng tn kho c nh gi ph hp vi chun mc k ton, ch k ton hin hnh v vic tnh ton, tng hp s liu phi chnh xc. (4) Trnh by v cng b: Hng tn kho c trnh by v khai bo y v ng n. Trong cc c s dn liu trn, KTV thng c bit quan tm n s hin hu v nh gi xut pht t nhng chnh lch trng yu thng xy ra i vi cc c s dn liu ny v nh hng ca chng n BCTC. c bit do tm quan trng ca c s dn liu hin hu, chun mc kim ton cn yu cu KTV phi tham gia cng vic kim k hng tn kho nu hng tn kho c nh gi l trng yu, tr khi khng th thc hin c. 1.2. Cc ni dung ch yu ca kim ton hng tn kho a) Tm hiu v nh gi h thng kim sot ni b thit k chng trnh kim ton hng tn kho c hiu qu, KTV cn hiu bit v nh gi ng n v h thng kim sot ni b lin quan, bao gm chu trnh mua hng, bn hng v ghi chp, bo qun hng tn kho. Th tc kim sot trc tip hng tn kho, bao gm: (1) Trong vic ghi chp hng tn kho - S phn chia trch nhim gia chc nng ghi chp v bo qun hng tn kho; - Trch nhim xt duyt nghip v nhp, xut hng trn cc chng t thch hp; - S k ton phn nh y , chnh xc v kp thi (Th kho, s chi tit). (2) Trong vic bo v hng tn kho - Ngn chn s tip cn tri php hng tn kho; - T chc sp xp hng tn kho an ton, ngn np; - Cng tc kim k c thc hin ng n v nh k. (3) Trong vic nh gi hng tn kho - La chn v p dng chnh sch k ton ph hp vi chun mc k ton, ch k ton hin hnh; - T chc v duy tr h thng k ton gi thnh thch hp; - Theo di v nh gi hng tn kho chm lu chuyn, mt phm cht hoc li thi. nh gi s hu hiu ca cc hot ng kim sot trn i vi hng tn kho, KTV c th thc hin cc th nghim kim sot sau:
- i vi vic ghi chp, KTV chn mu nghip v nhp, xut hng tn kho trn s sch v i chiu vi cc chng t lin quan bo m chng c c s ng n, c ngi c thm quyn xt duyt v c ghi nhn thch hp; - i vi vic bo qun hng tn kho, KTV xem xt tnh trng bo v ti sn, kim tra cc ti liu v cng vic kim k nh k v x l chnh lch kim k. - i vi vic nh gi hng tn kho, KTV s thc hin bng cc th nghim c bn. b) Cc th nghim c bn i vi hng tn kho (1) Quy trnh phn tch Quy trnh phn tch c dng nhn dng cc bin ng bt thng hoc quan h bt hp l gia cc thng tin nhm tm hiu nguyn nhn. Di y l quy trnh phn tch thng c dng i vi hng tn kho: - Tnh s vng quay (hoc s ngy lu kho bnh qun) hng tn kho v so snh k ny vi k trc. Cn tnh ton t s trn cho ton b hng tn kho v cho tng mt hng/nhm mt hng ca n v; - Tnh t l li gp v so snh k ny vi k trc, vi s liu bnh qun ngnh. T l li gp cng cn tnh ton cho ton b sn phm v cho tng mt hng/nhm mt hng ca n v; - So snh s tin hng tn kho cui k vi u k, xem xt s bin ng v gi tr/s lng ca nhng mt hng ch yu; - i vi doanh nghip sn xut, so snh quan h gia sn lng sn xut v sn lng tiu th k ny vi k trc. ng thi, cn so snh chi ph sn xut/gi thnh gia thc t vi nh mc/gia k ny vi k trc theo tng khon mc gi thnh (Chi ph nguyn liu vt liu trc tip; chi ph nhn cng trc tip; chi ph sn xut chung); - Ngoi ra, KTV c th thc hin nhng quy trnh phn tch khc ty theo c th ca n v, th d so snh gia khi lng hng ha vi kh nng bo qun ca kho, t l ph phm thu hi ca n v gia k ny vi k trc, vi s liu bnh qun ngnh (2) Tham gia kim k hng tn kho (2.1) Vai tr ca vic tham gia kim k Tham gia kim k hng tn kho l mt th nghim c bn quan trng i vi hng tn kho; n cung cp bng chng y v thch hp v s hin hu ca hng tn kho. Chun mc kim ton s 501 quy nh: - Trch nhim ca n v c kim ton l thit lp cc th tc kim k v thc hin kim k hng tn kho t nht mi nm mt ln lm c s lp BCTC; - Trch nhim KTV l phi thu thp y bng chng kim ton thch hp v s hin hu v tnh trng ca hng tn kho bng cch tham gia cng vic kim k hin vt, tr khi vic tham gia l khng th thc hin c (Nu hng tn kho c xc nh l trng yu trong BCTC);
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- Trng hp KTV khng th tham gia kim k, KTV phi xc nh xem mnh c th thc hin cc th tc kim tra thay th nhm thu thp y bng chng kim ton thch hp v s hin hu v tnh trng ca hng tn kho, trnh phi a ra kin ngoi tr v phm vi kim ton b gii hn. (2.2) Thi im kim k Nhn chung, theo quan im ca KTV, thi im thch hp nht cho vic kim k l ng vo thi im kt thc nm ti chnh. Tuy nhin, trong thc t, vic kim k c th thc hin trc hoc sau thi im kha s vi nhng iu kin nht nh. Khi , KTV thng xem xt nhng vn sau: - Khong cch gia thi im kim k v thi im kha s. Khong cch ny cng di th gi tr ca bng chng thu thp c cng gim; - H thng kim sot ni b ca n v v hng tn kho c hu hiu khng; - Cc ghi chp v nhp, xut hng tn kho gia hai thi im c tin cy khng. Trng hp n v c kim ton c chng trnh kim k nh k trong sut nm thay v kim k tt c hng tn kho vo thi im kt thc nin , thu thp bng chng y v thch hp, KTV cn lu nhng vn sau: - Chng trnh kim k ca n v phi y v ng tin cy, bao gm: Tt c cc kho/loi hng u phi c kim k t nht mt ln trong nm; cc th tc kim k phi c quy nh v hng dn y , thch hp; cc khc bit gia thc t v s sch cn c tm hiu v x l ng n; - H thng s sch hng tn kho phi c cp nht; - KTV phi tham gia kim k mt hoc mt s ln trong nm v tham gia kim tra chnh lch v vic x l chnh lch kim k; - Cc th tc kim ton b sung khi kt thc nin l quan st vic thc hin th tc kim k cui nm, kim tra chn mu, so snh kt qu kim k vi s sch v xem xt vic x l chnh lch kim k. (2.3) Cc th tc kim ton * Sot xt bng ch dn kim k ca n v KTV phi xem xt nhng vn sau trong bng ch dn kim k ca n v: - Ngi gim st qu trnh kim k cn c lp vi cc nghip v v hng tn kho; - Hng tn kho cn c sp xp v nh du thch hp phc v cho cng tc kim k; - Vic nhp, xut hng trong lc kim k cn c hn ch v kim sot cht ch; - Cn tch bit r hng ha chm lu chuyn, mt phm cht, li thi, hng ha ca ngi khc (hng nhn k gi, gia cng); - Cn xc nh mc hon thnh ca sn phm d dang; - Phng php cn, ong, o, m hp l;
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- Biu mu kim k phi c nh s lin tc, kim sot s pht ra v s thu hi. Biu mu ny phi y ni dung (v tr, tn hng, quy cch, n v tnh, s lng, tnh trng, chnh lch vi th kho) v ch k; - Cc nghip v nhp, xut hng v lu chuyn ni b cui cng trc khi kim k phi c ghi nhn v s chng t. * Cc th tc chng kin kim k Trong qu trnh chng kin kim k ti n v, KTV cn thc hin cc th tc sau: - Kim tra xem nhn vin n v c thc hin ng nh bn ch dn kim k khng; - Xem xt cc th tc tch bit hng ha chm lu chuyn, mt phm cht, li thi, hng ha ca ngi khc; - Xem xt sn phm d dang c c kim k v xc nh mc hon thnh khng; - Xem xt vic nhp, xut hng hoc lu chuyn ni b trong qu trnh kim k c c kim sot cht ch khng; - Chn mu mt s mt hng kim k li, i chiu gia phiu kim k v tn kho thc t hoc ngc li. KTV thng u tin chn nhng mt hng c gi tr ln kim tra li. * Kim tra kt qu kim k Sau khi chng kin kim k, KTV cn kim tra kt qu kim k nh sau: - i chiu gia bng tng hp kim k v cc phiu kim k bo m tt c cc phiu kim k u c a vo Bng tng hp kim k cng nh cc khon mc trn Bng tng hp kim k u da trn Phiu kim k; - Kim tra cc trng hp nhp, xut hng hoc lu chuyn ni b trong qu trnh kim k c c iu chnh thch hp khng, kim tra vic kha s c thc hin ng i vi cc nghip v nhp, xut cui cng trc kim k khng; - Kim tra vic p n gi v tnh ton trn Bng tng hp kt qu kim k; - Xem xt nhng chnh lch gia s sch v thc t c c gii thch v x l thch hp khng. * Hng tn kho c gi bi bn th ba i vi hng ha ca n v ang do bn th ba kim sot hoc bo qun (hng gi i bn, hng gi i l), KTV phi yu cu bn th ba xc nhn trc tip v s lng v tnh trng ca hng tn kho m bn th ba ang gi h cho n v. Tu theo mc trng yu ca s hng tn kho ny, KTV cn phi xem xt cc nhn t sau: - Tnh chnh trc v c lp ca bn th ba; - S cn thit phi trc tip tham gia kim k hoc KTV hoc cng ty kim ton khc tham gia kim k;
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- S cn thit phi c bo co ca KTV khc v tnh thch hp ca h thng k ton v h thng kim sot ni b ca bn th ba c th m bo cng vic kim k l ng n v hng tn kho c gi gn cn thn; - S cn thit phi kim tra cc ti liu lin quan n hng tn kho do bn th ba gi. * Kim tra vic kha s hng tn kho Kim tra vic kha s i vi hng tn kho l mt th tc kim ton quan trng nhm bo m cc nghip v lin quan c ghi chp ng nin , bao gm: - Mua hng: Xc nh cc hng ha thuc quyn s hu n v v ngha v i vi ngi bn pht sinh; - Bn hng: Xc nh hng ha chuyn giao quyn s hu/kim sot cho ngi mua, doanh thu iu kin ghi nhn; - Xut nguyn liu v nhp kho thnh phm (i vi doanh nghip sn xut). . Cc th tc kim ton Trc khi kim k, KTV cn tm hiu v bo m rng: - Cc chng t v nhp, xut hng tn kho v lu chuyn ni b phi c nh s mt cch lin tc; - Nhng chng t nhp, xut cui cng bao gm c i vi hng ha do bn th ba kim sot/bo qun phi c ghi ch theo di, xc nh im phn cch nin sau ny. Trong khi kim k, KTV cn quan st cn thn v ghi ch li cc nghip v nhp, xut xung quanh thi im kha s. Sau , KTV cn i chiu phiu nhp kho v ha n ca ngi bn, phiu giao hng v ha n ca n v, cc chng t xut nguyn vt liu xung quanh thi im kha s bo m cc nghip v c ghi chp ng nin . (3) Kim tra vic nh gi hng tn kho Vic nh gi hng tn kho phi tun th cc quy nh ca CM k ton s 2 Hng tn kho. Cc th tc kim ton cn thc hin l: - Xem xt chnh sch nh gi hng tn kho ca n v c tun th chun mc, ch k ton hin hnh v c nht qun vi nin trc khng; - Kim tra vic p dng v tnh ton ca n v; - i vi sn phm d dang v thnh phm, KTV phi kim tra chi ph sn xut/gi thnh: + Chi ph nguyn vt liu cn xem xt s lng xut dng, n gi (kim tra gi mua vo trn ha n v phng php tnh gi). + Chi ph nhn cng trc tip cn kim tra cc chng t v chm cng, bng thanh ton tin lng...
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+ Chi ph sn xut chung cn kim tra loi tr cc chi ph sn xut chung c nh khng phn b (do s dng khng ht cng sut), cc chi ph qun l doanh nghip hoc chi ph bn hng. - Kim tra vic lp d phng gim gi hng tn kho thng qua vic xem xt gi tr thun c th thc hin ca hng tn kho. Hng tn kho cn lp d phng l nhng hng tn kho c gi tr thun c th thc hin thp hn gi gc, thng thng l cc hng ha mt phm cht, li thi hoc b gim gi bn do cnh tranh, do chnh sch gim gi. Trong mt s trng hp, tnh hung ny c th xy ra khi gi u vo tng m gi bn khng th tng ln b p chi ph hoc khi c nhng sai st trong khu mua hng hoc sn xut. Cc th tc thng dng l: + Xem xt v kim tra cch thc n v nhn dng v tch bit nhng hng ha chm lu chuyn, mt phm cht hoc li thi; + Kim tra cc loi hng ha chm lu chuyn, mt phm cht hoc li thi pht hin trong kim k c c n v lp d phng thch hp khng; + Kim tra s k ton theo di hng tn kho pht hin cc mt hng chm lu chuyn; + Xem xt gi bn ca sn phm, hng ha sau ngy kha s pht hin nhng mt hng gim gi bn thp hn gi gc; + i vi sn phm d dang, cn kim tra xem gi gc trn s sch vo cui nin cng vi chi ph ch bin pht sinh sau ngy kha s c vt khi gi bn cui cng ca chng khng. - Kim tra vic trnh by hng tn kho Kim ton vin phi xem xt vic trnh by hng tn kho trn bo co ti chnh c ph hp vi cc chun mc, ch k ton hin hnh hay khng. Nhng vn cn lu bao gm: + Cng b v chnh sch k ton i vi hng tn kho; + Phn loi hng tn kho trn Bn thuyt minh bo co ti chnh; + Cc thuyt minh ph hp khi c s dng phng php nhp sau xut trc. 2. Kim ton N phi thu 2.1 Nhng yu cu c bn a) Cc yu cu ca chun mc, ch k ton - N phi thu l s tin c th thu hi ca khch hng hoc cc i tng khc. N phi thu bao gm cc khon phi thu ca khch hng, ng trc cho ngi bn, phi thu ni b v cc khon phi thu khc. - N phi thu c trnh by theo gi tr ghi s tr i cc khon d phng n phi thu kh i. D phng n phi thu kh i c lp cho cc khon phi thu qu hn hoc cc khon cn trong hn nhng khch n khng cn kh nng thanh ton. - N phi thu c trnh by trn BCKT di hai khon mc: Phi thu ngn hn (thi gian thu hi trong vng mt nm) v phi thu di hn (thi gian thu hi trn mt
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nm). i vi cc doanh nghip c chu k kinh doanh di hn mt nm, ngng phn bit n phi thu ngn hn v di hn l mt chu k kinh doanh. b) Cc yu cu ca chun mc kim ton Di gc thu thp bng chng kim ton, kim ton N phi thu phi tha mn cc c s dn liu sau: (1) Hin hu v quyn: N phi thu l c tht v thuc quyn s hu ca n v; (2) y : Tt c N phi thu l c thc, thuc quyn s hu ca n v v u c ghi chp v bo co; (3) nh gi v chnh xc: N phi thu c nh gi ph hp vi chun mc k ton, ch k ton hin hnh v vic tnh ton, tng hp s liu chnh xc; (4) Trnh by v cng b: N phi thu c trnh by v khai bo y v ng n. Do khon mc N phi thu thng b khai cao hn thc t lm nh hng trng yu n BCTC nn c s dn liu hin hu thng c quan tm hn. V vy KTV phi gi th xc nhn n phi thu nu N phi thu c nh gi l trng yu v c kh nng khch n s phc p th xc nhn. Ngoi ra, KTV cng cn lu tm n c s dn liu nh gi, l do l vic lp d phng phn nh n phi thu theo gi tr c th thu hi l mt c tnh k ton da nhiu vo xt on v c th nh hng trng yu n BCTC. 2.2. Nhng ni dung ch yu ca kim ton N phi thu khch hng a) Tm hiu v nh gi h thng kim sot ni b Vic hiu bit v nh gi y v h thng kim sot ni b i vi chu trnh bn hng gip KTV thit k mt chng trnh kim ton ph hp. Cc th tc kim sot ch yu i vi chu trnh bn hng bao gm: Tip nhn t hng v xt duyt bn chu - Phn chia trch nhim gia cc chc nng xt duyt bn chu, lp ha n, gi hng; - Xt duyt v hn mc bn chu cho khch hng, v mi s thay i thng tin v khch hng; - Lnh bn hng ch c lp trn c s n t hng, phi c nh s lin tc v ch lp cho cc khch hng khng b tn ng n. Gi hng v lp ha n - Phiu gi hng ch lp trn c s lnh bn hng, phi c nh s lin tc.; - Kim tra hng gi i v s lng, cht lng v cc iu kin khc; - Ha n c lp trn Lnh bn hng, Phiu giao hng, Bng gi c duyt. Ho n phi c nh s lin tc v c kim tra vic tnh tin trc khi gi i;
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- Kim tra nh k pht hin nhng trng hp c Phiu gi hng m cha c ha n. K ton N phi thu - Phn chia trch nhim gia cc chc nng ghi chp doanh thu, theo di chi tit N phi thu khch hng v lp giy thng bo N cho khch hng; - Lp giy thng bo N cho khch hng nh k, kim tra v gi i; - i chiu gia ti khon tng hp v s d chi tit N phi thu; - Sot xt v theo di cc khon N qu hn; - Xt duyt thch hp i vi cc trng hp xa s N phi thu kh i. nh gi cc th tc kim sot trn c hu hiu khng, KTV c th thc hin cc th nghim kim sot sau: - i vi vic tip nhn n t hng v xt duyt bn chu, KTV kim tra danh sch khch hng xem xt tng khch hng c y thng tin khng v c s xt duyt v hn mc bn chu khng. KTV cng chn mu kim tra cc Lnh bn hng c c nh km vi n t hng ph hp khng, c c lp ph hp vi danh sch khch hng v hn mc bn chu khng? - i vi vic gi hng v lp ha n, KTV chn mu ha n kim tra chi tit v s lng, n gi, cc khon chit khu v vic tnh tin c chnh xc khng, i chiu vi s sch v doanh thu, N phi thu. KTV cng cn lu v vic nh s lin tc ca Phiu gi hng v ha n. - i vi k ton N phi thu, KTV cn chn mu kim tra chng t mt s khch hng; Kim tra vic i chiu chi tit vi tng hp, vic gi thng bo n nh k cho khch hng, vic xt duyt xa s cc khon N kh i trong k. b) Cc th nghim c bn ch yu i vi N phi thu (1) Quy trnh phn tch Cc quy trnh phn tch thng p dng i vi N phi thu khch hng l: - So snh s d N phi thu phn tch theo tui N ca cui k so vi u k v tn cc khch hng ch yu, t trng ca tng nhm N (trong hn, qu hn); - Tnh s vng quay N phi thu (hoc s ngy thu tin bnh qun), so snh vi s liu k trc, vi chnh sch bn chu ca n v v s liu bnh qun ngnh; - Tnh t l d phng N phi thu kh i trn doanh thu, trn s d N phi thu cui k v so snh vi k trc. (2) Gi th xc nhn (2.1) Vai tr ca gi th xc nhn Gi th xc nhn ng vai tr quan trng trong vic thu thp bng chng v s hin hu ca n phi thu (CM 501): - Trng hp cc khon phi thu c xc nh l trng yu trong BCTC v c kh nng khch n s phc p th yu cu xc nhn cc khon n th KTV phi lp k
hoch yu cu khch n xc nhn trc tip cc khon phi thu hoc cc s liu to thnh s d ca khon phi thu. - Trng hp KTV xt thy cc khch n s khng phc p th xc nhn cc khon phi thu th phi d kin cc th tc thay th; th d: Kim tra cc ti liu to thnh s d N phi thu. (2.2) Thi im gi th xc nhn Thi im gi th xc nhn tt nht l ngay sau thi im kt thc nin v khi , s d c xc nhn chnh l s liu c trnh by trn BCTC. Tuy nhin, trong mt s trng hp, iu ny khng th thc hin c do vn thi gian (th d, KTV phi hon thnh bo co kim ton trong mt thi hn nht nh). Khi , KTV c th gi th xc nhn trc thi im kt thc nin v phi kim tra nhng nghip v gia thi im xc nhn v thi im kt thc nin . Thng thng, cch lm ny c chp nhn khi kim sot ni b ca n v c nh gi l hu hiu v khong cch gia hai thi im khng qu xa. (2.3) Hnh thc ca th xc nhn Theo Chun mc kim ton s 501, c hai hnh thc th xc nhn: - Dng A (Dng ng): ghi r s N phi thu v yu cu khch n xc nhn l ng hoc bng bao nhiu; - Dng B (Dng m): khng ghi r s N phi thu m yu cu khch n ghi r s N phi thu hoc c kin khc. Trong dng A c xem l cung cp bng chng kim ton ng tin cy hn dng B. Vic la chn dng yu cu xc nhn no ph thuc vo tng trng hp v s nh gi v ri ro tim tng v ri ro kim sot ca kim ton vin. Xc nhn dng A thch hp hn khi ri ro tim tng v ri ro kim sot c nh gi l cao. (2.4) Chn mu gi th xc nhn Khi chn mu gi th xc nhn, KTV cn ch cc khon phi thu c bit nh cha thanh ton, ko di qua nhiu k, cc khon c xa s trong k hin ti, (2.5) Xem xt th tr li KTV cn xem xt nhng trng hp khng nhn c th tr li hoc th tr li khng ng . - Nu khng nhn c th tr li, KTV s gi li th xc nhn thm mt vi ln na. Nu vn khng nhn c th tr li, KTV c th s dng cc th tc thay th sau: + Kim tra vic thu tin sau ngy kha s; + Kim tra chng t ca nghip v, bao gm n t hng, phiu giao hng, ha n; - i vi th tr li khng ng , KTV phi tm hiu nguyn nhn: + Trong mt s trng hp, c tranh chp gia n v v khch n. KTV cn tm hiu nguyn nhn tranh chp v lp d phng nu xt thy cn thit; + Trong nhiu trng hp, do vn kha s: Doanh thu c ghi nhn k ny nhng n phi tr li ghi nhn vo k sau; Khch hng chi tin v ghi gim n phi
tr nhng n v li ghi thu tin vo nm sau KTV cn xem xt xc nh chnh xc thi im ghi nhn nghip v. Tuy nhin, cn lu gian ln c th xy ra khi doanh thu c ghi khng hoc tin thu v b nhn vin chim dng vha np vo qu...; + Sai st c th pht sinh trong trng hp ghi nhm cc nghip v bn hng hoc thanh ton nhm t khch n ny sang khch n khc, nhm ln trong ghi nhn s tin hoc b st, ghi trng nghip v; + Ngoi ra, chnh lch cn c th pht sinh khi c s cn tr s liu (V d mt khch n ng thi cng l nh cung cp). Kh , cn xem xt s cn tr ny c thch hp hay khng. (2.6) nh gi kt qu xc nhn Tt c th gi xc nhn u c ghi nhn v nh gi. Cc th khng tr li hoc tr li khng ng u phi theo di v nh gi nh hng n s d N phi thu. Nhng trng hp chnh lch do sai st, gian ln cn phi thc hin cc th tc kim ton b sung v tin hnh cc iu chnh cn thit. (3) Kim tra lp d phng N phi thu kh i Kim tra vic lp d phng N phi thu kh i nhm bo m n phi thu c trnh by theo gi tr thun c th thc hin. Ngoi quy trnh phn tch, i hi KTV cn phi tin hnh cc th nghim chi tit sau: - Kim tra cc khon d phng m n v lp c c s v y cha thng qua xem xt h s, trao i vi nhng ngi lin quan; - Xem xt cc khon n qu hn, cc khon n c tranh chp; nh gi kh nng phi lp d phng cho cc khon ny; - Xem xt vic thanh ton tin sau ngy kha s. (4) Kim tra vic kha s nghip v bn hng Vic kha s nghip v bn hng c nh hng quan trng n N phi thu ca n v. Do , KTV cn kim tra vn ny bo m cc trng hp iu kin ghi nhn doanh thu, phi c ghi nhn doanh thu (v N phi thu) v ngc li, cc trng hp cha iu kin ghi nhn doanh thu th cha c php ghi vo doanh thu (v N phi thu). Cc th nghim c bn thng dng bao gm: - Trong qu trnh kim k hng tn kho, KTV ghi nhn s hiu v ni dung cc chng t gi hng cui cng trc khi kim k lm c s cho vic i chiu sau ny; - Kim tra cc phiu giao hng xung quanh ngy kha s, xem xt cc chng t lin quan (n t hng, lnh bn hng, ha n) v i chiu vi d liu thu thp khi kim k xc nh chnh xc thi im ghi nhn doanh thu v N phi thu; - R sot cc nghip v bn hng gn thi im cui k c gi tr ln. (5) Kim tra vic trnh by n phi thu KTV cn kim tra vic trnh by n phi thu c ph hp vi cc chun mc, ch k ton hin hnh hay khng. Cc vn thng c quan tm l:
- Chnh sch k ton i vi n phi thu, bao gm c vic lp d phng n phi thu kh i. - Vic b tr khng thch hp gia cc khon phi thu vi cc khon ng trc ca khch hng. - Vic phn loi n phi thu thnh cc khon phi thu ngn hn v phi thu di hn. 3. Kim ton TSC v u t di hn 3.1. Kim ton TSC hu hnh a) Nhng yu cu c bn Kim ton ti sn c nh (TSC) hu hnh cn phi nm vng nhng yu cu c bn sau: (1) Cc yu cu ca chun mc k ton, ch k ton v cc quy nh c lin quan bao gm cc ni dung ch yu sau: - TSC hu hnh phi c xc nh gi tr ban u theo nguyn gi quy nh cho tng trng hp.Cc chi ph pht sinh sau ghi nhn TSC hu hnh c ghi tng nguyn gi ca ti sn nu cc chi ph ny chc chn lm tng li ch kinh t trong tng lai do s dng ti sn . Cc chi ph pht sinh khng tha mn iu kin trn phi c ghi nhn l chi ph sn xut, kinh doanh trong k; - Sau khi ghi nhn ban u, trong qu trnh s dng, TSC hu hnh c xc nh theo nguyn gi, khu hao ly k v gi tr cn li. Gi tr phi khu hao TSC hu hnh c phn b mt cch c h thng trong thi gian s dng hu ch ca chng. Phng php khu hao phi ph hp vi li ch kinh t m ti sn em li cho doanh nghip. S khu hao ca tng k c hch ton vo chi ph SXKD trong k, tr khi chng c tnh vo gi tr ca cc ti sn khc; - Thi gian s dng hu ch ca TSC hu hnh phi c xem xt li theo nh k, thng l cui nm ti chnh. Nu c s thay i ng k trong vic nh gi thi gian s dng hu ch ca ti sn th phi iu chnh mc khu hao. Phng php khu hao TSC hu hnh phi c xem xt li nh k, thng l cui nm ti chnh, nu c s thay i ng k trong cch thc thu hi li ch kinh t ca TSC th c thay i phng php khu hao v mc khu hao tnh cho nm hin hnh v cc nm tip theo; - TSC hu hnh c ghi gim khi thanh l, nhng bn. S li, l do thanh l, nhng bn TSC c ghi nhn vo bo co kt qu hot ng kinh doanh trong k; - TSC hu hnh c trnh by trn Bng CKT l ti sn di hn theo 3 ch tiu: Gi tr cn li, nguyn gi v hao mn ly k. Ngoi ra, cn phi thuyt minh v chnh sch k ton i vi TSC hu hnh; Nguyn gi TSC hu hnh tng, gim trong k; S khu hao trong k, tng, gim v ly k n cui k; Gi tr cn li ca TSC hu hnh dng th chp, cm c; Chi ph u t xy dng c bn d dang; Cc cam kt v vic mua, bn TSC hu hnh c gi tr ln trong tng lai; Gi tr cn li ca TSC hu hnh tm thi khng c s dng; nguyn gi ca TSC hu hnh khu hao ht nhng vn cn s dng; gi tr cn li ca TSC hu hnh ch thanh l; Cc thay i khc v TSC hu hnh.
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(2) Cc yu cu ca chun mc kim ton Di gc thu thp bng chng kim ton, kim ton TSC hu hnh phi tha mn cc c s dn liu sau: - Hin hu v quyn: TSC hu hnh l c tht v thuc quyn s hu ca n v. - y : Tt c TSC hu hnh c thc, thuc quyn s hu ca n v v u c ghi chp v bo co. - nh gi v chnh xc: TSC hu hnh c nh gi ph hp vi chun mc k ton, ch k ton hin hnh v vic tnh ton, tng hp s liu chnh xc. - Trnh by v cng b: TSC hu hnh c trnh by v khai bo y v ng n. Ngoi ra, khi kim ton TSC hu hnh, KTV phi thu thp cc bng chng lin quan n chi ph khu hao, chi ph sa cha v thu nhp khc c c t nhng bn, thanh l TSC hu hnh. Ngoi cc c s dn liu nu trn, KTV cn ch vo c s dn liu v quyn, l do l mt s TSC, quyn s hu/kim sot khng ng nht vi s hin hu. b) Nhng ni dung ch yu ca kim ton TSC hu hnh (1) Tm hiu v nh gi kim sot ni b KTV cn quan tm n cc th tc kim sot sau lin quan n TSC hu hnh: - H thng s, th chi tit v TSC v cch thc ghi chp, theo di; - Cc th tc v mua sm, thanh l TSC; - Vic bo v TSC hu hnh khng b tht thot, h hng; - Ch khu hao TSC phi c r sot li hng nm. (2) Cc th nghim c bn i vi TSC hu hnh * Quy trnh phn tch KTV c th tin hnh mt s quy trnh phn tch sau i vi TSC hu hnh: - Xem xt Bng k tng hp s liu v TSC u k, tng, gim trong k v tn cui k, bao gm c nguyn gi v khu hao ly k, phn tch theo tng loi v ghi nhn cc bin ng bt thng trong k; - Tnh t l khu hao bnh qun v so snh vi k trc; - c tnh chi ph khu hao trong k v so snh vi k trc. * Kim tra h thng s, th chi tit KTV cn i chiu s liu tng hp vi danh sch TSC trn cc s, th chi tit. Tm hiu cc khc bit (nu c). * Kim tra chng t ca cc nghip v tng TSC hu hnh trong k KTV xem xt cc chng t mua sm, xy dng TSC trong k (Ha n, bin bn giao nhn, bin bn nghim thu, quyt ton vn u t XDCB), qua kim tra
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v s ph duyt ca ngi c thm quyn, s tip nhn v a vo s dng v gi tr ti sn, trong lu nhng chi ph khng iu kin ghi nhn vo nguyn gi TSC. * Kim tra vt cht i vi TSC hu hnh KTV xem xt trc tip cc TSC hu hnh, tp trung vo cc ti sn c gi tr ln v mi tng ln trong k. Nhng ni dung cn quan tm l s hin hu ca ti sn, ti sn c c s dng khng v tnh trng hin ti ca ti sn. * Kim tra quyn s hu i vi TSC KTV xem xt cc chng t v quyn s hu (giy ch quyn, giy ng k, cc ha n thu) v quyn kim sot (hp ng thu ti chnh). Ngoi ra, cn xem xt cc bin bn, tha thun php l, hp ng vay ghi nhn cc ti sn th chp hoc b hn ch. * Kim tra khu hao TSC hu hnh Cc th tc kim ton khu hao TSC thng bao gm: - Xem xt chnh sch khu hao ca n v c ph hp vi chun mc k ton, ch k ton hin hnh, vi mc s dng ti sn ca n v; - Xem xt phng php khu hao c nht qun vi k trc v nu c thay i th s thay i ny c ph hp khng v cc cng b cn thit trn c c thc hin khng; - Kim tra mc khu hao v s ng n ca cc d liu dng tnh ton (Thi gian s dng c tnh, gi tr thu hi c tnh) v cng thc tnh ton; - Kim tra vic tnh ton v hch ton chi ph khu hao, lu nhng TSC mi a vo s dng c xc nh ng thi gian bt u tnh khu hao khng? * Kim tra cc nghip v gim TSC trong k i vi cc nghip v ghi gim TSC, KTV cn quan tm n c hai th nghim: - Kim tra chng t ca cc nghip v c ghi trn s k ton nhm bo m cc nghip v ny c c s v c x l ng; - Tm kim cc trng hp TSC thanh l nhng cha c ghi s. Tnh trng ny c th c pht hin khi kim tra vt cht i vi ti sn. Ngoi ra, KTV s xem xt cc khon thu nhp khc c t thanh l ti sn, phng vn v nhng ti sn khng cn dng khi mua sm ti sn mi, thay i quy trnh sn xut 3.2. Kim ton TSC v hnh a) Nhng yu cu c bn Kim ton TSC v hnh cn phi nm vng nhng yu cu c bn sau: (1) Cc yu cu ca chun mc k ton, ch k ton - Mt ngun lc v hnh ch c th tr thnh TSC v hnh khi p ng ng thi cc yu t sau: Tnh c th xc nh c, kh nng kim sot ngun lc v tnh chc chn ca li ch kinh t trong tng lai. Cc ti sn c ghi nhn l TSC v hnh phi tha mn ng thi tt c tiu chun ghi nhn tng t nh TSC hu hnh.
- Li th thng mi pht sinh ni b, cc nhn hiu hng ha, quyn pht hnh, danh sch khch hng v cc khon mc tng t c hnh thnh trong ni b doanh nghip khng c ghi nhn l TSC v hnh. Ton b chi ph pht sinh trong giai on nghin cu khng c ghi nhn l TSC v hnh m c ghi nhn l chi ph sn xut, kinh doanh trong k. Chi ph trong giai on trin khai ch c ghi nhn vo TSC v hnh khi tha mn cc tiu chun nht nh. - TSC v hnh phi c xc nh gi tr ban u theo nguyn gi. Chi ph lin quan n TSC v hnh pht sinh sau khi ghi nhn ban u phi c ghi nhn l chi ph SXKD trong k, tr khi chi ph ny c kh nng lm cho TSC v hnh to ra li ch kinh t trong tng lai nhiu hn mc hot ng c nh gi ban u; Chi ph c nh gi mt cch chc chn v gn lin vi mt TSC v hnh c th. - Sau khi ghi nhn ban u, TSC v hnh c xc nh theo nguyn gi, khu hao ly k v gi tr cn li. Gi tr phi khu hao ca TSC v hnh c phn b mt cch c h thng trong sut thi gian s dng hu ch c tnh hp l ca n. Thi gian tnh khu hao ca TSC v hnh ti a l 20 nm. Nu vic kim sot i vi cc li ch kinh t trong tng lai t TSC v hnh t c bng quyn php l c cp trong mt khong thi gian xc nh th thi gian s dng hu ch ca TSC v hnh khng vt qu thi gian c hiu lc ca quyn php l, tr khi quyn php l c gia hn. - Thi gian khu hao v phng php khu hao TSC v hnh phi c xem xt li t nht vo cui mi nm ti chnh v iu chnh nu cn thit. Khi , phi iu chnh chi ph khu hao cho nm hin hnh v cc nm tip theo, v c thuyt minh trong bo co ti chnh. - TSC v hnh c ghi gim khi thanh l, nhng bn hoc khi xt thy khng thu c li ch kinh t t vic s dng tip sau. Li l pht sinh do thanh l, nhng bn TSC v hnh c xc nh v ghi nhn tng t TSC hu hnh. - TSC v hnh c trnh by trn Bng CKT v thuyt minh tng t nh TSC hu hnh. Ngoi ra, n v cn phi thuyt minh thm v cc TSC v hnh c thi gian khu hao trn 20 nm, cc TSC v hnh do Nh nc cp, cc chi ph trong giai on nghin cu v trin khai c a vo chi ph trong k. (2) Cc yu cu ca chun mc kim ton Cc yu cu ca chun mc kim ton i vi kim ton TSC v hnh tng t nh i vi TSC hu hnh.. b) Nhng ni dung ch yu ca kim ton ti sn c nh v hnh Phn ln cc th tc kim ton TSC v hnh tng t nh TSC hu hnh. Di y l mt s th tc kim ton cho mt s TSC v hnh c th: (1) i vi bng pht minh v nhn hiu ng k, KTV cn xc nhn vi cc c quan qun l v s hu tr tu, kim tra vic thanh ton l ph gia hn hng nm. (2) i vi chi ph trin khai, KTV phi kim tra bo m ch nhng d n tha mn tiu chun mi c vn ha, cc chi ph nghin cu v cc chi ph trin khai khng tha mn tiu chun s phi a vo chi ph trong k hoc phn b trong thi gian cho php.
3.3. Kim ton cc khon u t di hn a) Nhng yu cu c bn Kim ton cc khon u t di hn cn phi nm vng nhng yu cu c bn sau: (1) Cc yu cu ca chun mc k ton, ch k ton - Cc khon u t di hn bao gm: u t vo cng ty con, u t vo cng ty lin kt, gp vn lin doanh v u t di hn khc. u t di hn c th di hnh thc mua chng khon, gp vn vo doanh nghip khc hoc cho vay di hn. - Cc khon u t di hn c ghi nhn theo gi gc. Nu gi th trng ca chng khon gim hn so vi gi gc hoc doanh nghip nhn gp vn b l cn phi lp d phng gim gi u t di hn. - Tin li c hng t cc khon u t di hn c ghi nhn vo doanh thu hot ng ti chnh khi c quyn nhn c tc hoc li nhun c chia. Cc khon li cha thu ca mt khon u t c dn tch trc khi n v mua khon u t phi tr ra khi gi gc khon u t khi nhn c li. - Trn BCTC hp nht, cc khon u t vo cng ty lin kt v c s kinh doanh ng kim sot c ghi nhn theo phng php vn ch s hu. - Cc khon u t di hn c trnh by trn Bng CKT l ti sn di hn v phi thuyt minh v danh sch cc cng ty con, cng ty lin kt, lin doanh quan trng. (2) Cc yu cu ca chun mc kim ton Di gc thu thp bng chng kim ton, kim ton cc khon u t di hn phi tha mn cc c s dn liu sau: - Hin hu v quyn: Cc khon u t di hn l c tht v thuc quyn s hu ca n v. - y : Tt c cc khon u t di hn l c thc, thuc quyn s hu ca n v v u c ghi chp v bo co. - nh gi v chnh xc: Cc khon u t di hn c nh gi ph hp vi chun mc k ton, ch k ton hin hnh v vic tnh ton, tng hp s liu chnh xc. - Trnh by v cng b: Cc khon u t di hn c trnh by v khai bo y v ng n. Ngoi ra, khi kim ton cc khon u t di hn, KTV phi thu thp cc bng chng y v thch hp theo yu cu ca Chun mc kim ton s 501 v vic trnh by v nh gi cc khon u t di hn. b) Nhng ni dung kim ton ch yu (1) Tm hiu v nh gi h thng kim sot ni b Cc th tc kim sot ch yu i vi cc khon u t di hn bao gm: - Xt duyt i vi hot ng u t di hn;
- Phn chia trch nhim gia chc nng ghi chp v chc nng bo qun (i vi u t vo cc loi chng khon). (2) Cc th nghim c bn i vi u t di hn * Kim tra s c thc v quyn s hu - Kim tra cc ti liu chng minh quyn ca n v (Chng khon, hp ng lin doanh..) trong ch tn ca n v, xc nhn ca c quan c thm quyn; - Gi th xc nhn trong trng hp chng khon c bn th ba gi (Ngn hng, cng ty chng khon); - Xem xt cc bin bn hp, hp ng tha thun tm bng chng lin quan n vic th chp, cm c. * Kim tra cc nghip v nhng bn cc khon u t di hn trong k - Kim tra hp ng, bn tha thun v vic nhng bn cc khon u t di hn; - Xem xt vic nhng bn c c xt duyt ng thm quyn khng; - Kim tra vic tnh ton v ghi chp thu nhp v li nhun lin quan n cc hot ng ny. * Kim tra v gi tr ca cc khon u t di hn Cc khon u t di hn c phn nh theo gi gc, trong mt s trng hp c yu cu lp d phng gim gi. Cc th tc kim ton thng c thc hin l: - Kim tra chng t cc nghip v mua chng khon, nhn chuyn nhng quyn s hu vn, gp vn v cc chi ph lin quan xc nh gi gc ca khon u t. i vi cc hnh thc u t thng qua gp vn, KTV cn c BCTC ca bn nhn u t kim tra phn gp vn ca n v c ghi nhn. - Xem xt gi th trng ca chng khon (i vi u t chng khon), c BCTC ca bn nhn u t (i vi u t thng qua gp vn) xc nh c cn thit phi lp d phng cho cc khon u t hay khng. * Xc nh kh nng v nh nm gi cc khon u t di hn KTV cn tin hnh cc th tc xc nh xem n v c kh nng v c nh nm gi cc khon u t di hn ny khng v phi thu thp cc bn gii trnh v khon u t di hn. * Kim tra vic trnh by cc khon u t di hn KTV cn kim tra vic phn loi cc khon u t di hn thng qua vic xem xt cc thng tin mi nht v tnh trng ca cc khon u t. Mc nh hng ca n v i vi n v nhn u t c s thay i do: - n v mua thm hay bn bt c phn hoc phn vn gp ca mnh. - n v nhn u t tng vn nhng n v khng gp thm vn hay mua thm c phn. - Cc tha thun khc.
Cc thng tin trn c c qua vic tho lun vi Ban Gim c, c bin bn hp hi ng qun tr, xem xt bo co ti chnh mi nht ca n v nhn u t Khi c s thay i, KTV cn xem xt n v tin hnh x l cc thay i c ph hp vi chun mc, ch k ton hin hnh khng. 4. Kim ton n phi tr v vn ch s hu 4.1. Kim ton n phi tr a) Nhng yu cu c bn Kim ton n phi tr cn phi nm vng nhng yu cu c bn sau: (1) Cc yu cu ca chun mc k ton, ch k ton - N phi tr l ngha v hin ti ca doanh nghip pht sinh t cc giao dch v s kin qua m doanh nghip phi thanh ton t cc ngun lc ca mnh. N phi tr c ghi nhn khi c iu kin chc chn l doanh nghip s phi dng mt lng tin chi ra trang tri cho nhng ngha v hin ti m doanh nghip phi thanh ton, v khon n phi tr phi xc nh c mt cch ng tin cy. - Cc khon n phi tr thng thng bao gm n phi tr ngi bn, ngi mua tr tin trc, cc khon vay, cc khon phi tr Nh nc, ngi lao ng, phi tr ni b, chi ph phi tr v cc khon phi tr khc. D phng cng c ghi nhn nh mt khon phi tr trn Bng CKT khi tha mn nh ngha v cc tiu chun ca N phi tr. - Cn phn bit N phi tr v cc khon n tim tng. Cc khon n tim tng khng c ghi nhn trn Bng CKT v tnh cht khng chc chn xy ra ca n hoc gi tr cha th xc nh mt cch ng tin cy. - N phi tr thng c ghi nhn theo s tin phi tr, tuy nhin trong mt s trng hp, c th c ghi nhn theo gi tr hin ti ca cc dng tin phi tr trong tng lai, th d cc khon d phng m nh hng v gi tr thi gian ca tin l trng yu. Trn Bng CKT, N phi tr c phn chia thnh N ngn hn v N di hn. (2) Cc yu cu ca chun mc kim ton Di gc thu thp bng chng kim ton, kim ton N phi tr phi tha mn cc c s dn liu sau: - Hin hu v ngha v: N phi tr l c tht v l ngha v ca n v. - y : Tt c N phi tr l c thc v l ngha v ca n v u c ghi chp v bo co. - nh gi v chnh xc: N phi tr phi c nh gi ph hp vi chun mc k ton, ch k ton v vic tnh ton, tng hp s liu chnh xc. - Trnh by v cng b: N phi tr c trnh by v khai bo y v ng n. Khc vi ti sn, N phi tr thng b khai thiu nn c s dn liu v s y rt quan trng trong kim ton N phi tr. Ngoi ra, khi kim ton N phi tr, KTV
phi lu nh hng ca cc v kin tng, tranh chp c th lm pht sinh cc khon phi tr theo yu cu ca Chun mc kim ton s 501. b) Cc th tc kim ton ch yu i vi n phi tr ngi bn (1) Tm hiu v nh gi h thng kim sot ni b Vic hiu bit v nh gi y v h thng kim sot ni b i vi chu trnh mua hng gip KTV thit k mt chng trnh kim ton ph hp. Cc th tc kim sot ch yu i vi chu trnh mua hng bao gm: * t hng - Phn chia trch nhim gia cc chc nng ngh mua hng v lp n t hng; - n t hng ch c lp trn c s Phiu ngh mua hng, phi c nh s lin tc v c ngi c thm quyn xt duyt v s lng, nh cung cp v cc iu khon khc. * Nhn hng v ha n - Hng nhn v phi c kim tra v s lng, cht lng v cc iu kin tha thun khc theo hp ng; - Phiu nhp kho c nh s trc lin tc v lp trn c s hng ha c chp nhn; - i chiu gia phiu nhp kho v n t hng; - Kim tra ha n ca nh cung cp v s lng, n gi v tnh ton, so snh gia ha n vi phiu nhp kho v n t hng. * K ton N phi tr - Phn chia trch nhim gia cc chc nng k ton v xt duyt thanh ton; - Ghi chp kp thi cc nghip v mua hng vo s k ton; - Duy tr h thng s chi tit nh cung cp, i chiu gia ti khon tng hp v s d chi tit N phi tr; - i chiu gia thng bo n ca nh cung cp v s chi tit. nh gi cc th tc kim sot trn c hu hiu khng, KTV c th thc hin cc th nghim kim sot sau: - i vi vic nhn hng v ha n, chn mu ha n kim tra phiu nhp kho v n t hng nh km v s lng, n gi; kim tra vic tnh ton trn ha n; Theo di vic ghi s k ton tng hp v chi tit; - i vi k ton N phi tr, chn mu kim tra chng t mt s nh cung cp trn s chi tit; i chiu chi tit vi tng hp, kim tra vic tnh ton; - Ngoi ra, KTV cn lu kim tra s lin tc ca s hiu chng t (n t hng, phiu nhp) (2) Cc th nghim c bn ch yu
* Quy trnh phn tch - So snh N phi tr cui k so vi u k ca ton b khon phi tr ngi bn v ca nhng nh cung cp ch yu; - Xem xt s bin ng ca hng mua trong k qua cc thng; - Tnh t s gia s d n phi tr v tng gi tr mua hng trong k, so snh vi k trc; - Tnh t l li gp v so snh vi k trc. * Lp bng k chi tit cc khon phi tr Bng k chi tit N phi tr c lp t s chi tit N phi tr ca n v, sau KTV s kim tra s tng cng, i chiu vi S Ci v Nht k mua hng. * i chiu s chi tit vi thng bo n ca nh cung cp KTV chn mu cc khon phi tr i chiu gia s chi tit vi thng bo n ca nh cung cp cng cc chng t lin quan. Vic chn mu khng ch quan tm n cc khon c s d ln m cn phi ch n cc s d bng khng hoc s d m, nht l i vi cc nh cung cp ch yu ca n v. iu ny xut pht t vai tr quan trng ca c s dn liu y trong kim ton N phi tr. * Gi th xc nhn n cc nh cung cp Th tc gi th xc nhn trong kim ton N phi tr khng ng vai tr quan trng nh i vi N phi thu v cc bng chng, ti liu i vi N phi tr (Thng bo n , ha n ca nh cung cp) c tin cy kh cao. Tuy nhin, KTV cn gi th xc nhn n cc nh cung cp, nu: - Thng bo n ca nh cung cp khng c hoc khng y ;. - H thng kim sot ni b ca n v l yu km; - C nghi vn v kh nng n v khai khng cc khon phi tr; - Vic phn tch cho thy s d N phi tr tng cao mt cch bt thng. V cch thc gi th, xc nhn n phi tr cng tng t nh i vi n phi thu. * Kim tra s y ca N phi tr kim tra cc khon phi tr c phn nh y , ngoi vic kim tra vic kha s i vi nghip v mua hng ( trnh by trong kim ton hng tn kho), KTV cn lu thm vic ghi nhn dn tch cc khon chi ph phi tr: - Kim tra cc khon thanh ton sau ngy kha s pht hin cc chi ph ca nin hin ti nhng ch ghi nhn vo nin sau khi thanh ton; - Kim tra cc chi ph mang tnh cht nh k nh tin in, nc, thu ti sn * Kim tra vic trnh by n phi tr Bao gm vic xem xt vn phn loi n phi tr thnh n ngn hn v n di hn trn Bng cn i k ton cng nh vic b tr khng thch hp gia cc khon phi tr v cc khon ng trc tin cho ngi bn.
c) Cc th tc kim ton i vi cc khon vay (1) Tm hiu kim sot ni b i vi cc khon vay KTV cn tm hiu cc th tc xt duyt i vi cc khon vay cng nh vic ghi chp v tnh li vay. Cc th nghim kim sot c th c tin hnh trn cc th tc trn nu KTV quyt nh da vo cc th tc kim sot ny. (2) Cc th nghim c bn ch yu * Quy trnh phn tch - So snh N vay cui k so vi u k; - c tnh chi ph li vay v so snh vi s liu theo bo co; * Lp bng k chi tit cc khon vay Bng k chi tit cc khon vay c lp t s chi tit N vay ca n v, sau KTV s kim tra s tng cng, i chiu vi S Ci. * Gi th xc nhn n cc ch n Cc xc nhn gi n ch n (ngn hng, cc t chc khc v c nhn) cn bao gm cc thng tin v ngay vay, thi hn tr, li sut, s d cui k v cc thng tin khc (th d ti sn th chp). * Kim tra chng t gc ca cc khon vay KTV kim tra cc chng t nhn tin, chng t tnh li v chng t thanh ton trn c s chn mu qua thu thp bng chng v s hin hu v ngha v ca cc khon vay. * Kim tra chi ph i vay Quy trnh phn tch bc trc c th thu thp bng chng v chi ph i vay l hp l trn tng th. Ngoi ra, KTV s tin hnh vic chn mu kim tra chi tit chi ph li vay pht sinh trong k. * Kim tra vic tun th hp ng vay Cc hp ng vay di hn c th bao gm cc iu khon i hi doanh nghip phi tun th cc quy nh nht nh; th d phi duy tr vn lu ng thun mt mc nht nh. Trong trng hp ny, nu doanh nghip vi phm s dn n nhng ch ti c th nh hng nghim trng n tnh hnh ti chnh. V vy, khi bit c doanh nghip c cc iu kin phi tun th tng t nh trn, KTV phi xem xt doanh nghip c vi phm hay khng v tin hnh cc th tc thch hp. * Kim tra vic trnh by bo co ti chnh KTV cn kim tra vic vic phn loi cc khon vay c ph hp vi cc yu cu ca chun mc, ch k ton hin hnh hay khng, cc khon vay di hn n hn tr trong nin ti cn c trnh by bn phn n ngn hn trn Bng cn i k ton. * Cc th tc trong trng hp doanh nghip pht hnh tri phiu Doanh nghip c th huy ng vn qua vic pht hnh tri phiu. Trong trng hp ny, KTV cn thc hin cc th tc sau:
- Xem xt cc h s php l lin quan n vic pht hnh tri phiu, qua nh gi chng c tun th cc quy nh hin hnh v c c ph duyt bi ngi c thm quyn khng. - Kim tra vic ghi nhn n phi tr v cc khon chit khu, ph tri tri phiu. KTV cng lu vic phng php phn b chit khu, ph tri ph hp vi chun mc k ton v c p dng nht qun. - Gi th xc nhn ngi c y thc v cc thng tin lin quan n tri phiu nh s lng tri phiu ang lu hnh, mnh gi v ngy o hn d) Cc th tc kim ton i vi cc khon phi tr khc (1) Kim tra d phng phi tr D phng phi tr l khon n phi tr khng chc chn v gi tr hoc thi gian. Mt khon d phng ch c ghi nhn khi tho mn ng thi cc iu kin sau: - Doanh nghip c ngha v n hin ti (ngha v php l hoc ngha v lin i) do kt qu t mt s kin xy ra; - S gim st v nhng li ch kinh t c th xy ra dn n vic yu cu phi thanh ton ngha v n; v - a ra c mt c tnh ng tin cy v gi tr ca ngha v n . - i vi cc khon d phng phi tr m doanh nghip lp, KTV cn tin hnh cc th tc kim ton sau: - S hin hu v ngha v ca cc khon d phng qua vic xem xt cc iu kin trn c c tha mn khng. - Vic nh gi cc khon d phng c ph hp vi cc quy nh ca Chun mc k ton Vit Nam s 18 - Cc khon d phng, ti sn v n tim tng. - Vic trnh by cc khon d phng; th d cc khon bi hon ca bn th ba khng c b tr vo cc khon d phng m phi trnh by nh mt ti sn ring bit. Tuy nhin, vn quan trng hn l KTV phi pht hin cc khon d phng phi tr cha c ghi nhn. KTV cn c hiu bit v hot ng kinh doanh ca khch hng nh gi kh nng ca cc ngha v ny; th d cc chnh sch bo hnh ca doanh nghip, ch trng ti c cu doanh nghip, cc cam kt hay ngha v khc i vi nh cung cp, ngi lao ng... Ring i vi cc ngha v pht sinh t cc v kin tng, tranh chp, KTV cn thc hin cc th tc sau: - Trao i vi Gim c v yu cu cung cp bn gii trnh; - Xem xt cc bin bn hp Hi ng qun tr v cc th t trao i vi chuyn gia t vn php lut ca n v; - Kim tra cc khon ph t vn php lut; - S dng mi thng tin c lin quan n cc v kin tng, tranh chp. Khi cc v kin tng, tranh chp c xc nh hoc khi KTV nghi ng c kin tng, tranh chp th phi yu cu chuyn gia t vn php lut ca n v trc tip cung cp thng tin. Bng cch ny, KTV s thu thp c y bng chng kim ton
thch hp v cc v vic v mc thit hi lm nh hng n bo co ti chnh ca n v. Th yu cu chuyn gia t vn php lut ca n v cung cp thng tin v cc v kin tng, tranh chp phi do n v c kim ton k v do kim ton vin gi i, gm cc ni dung sau: - Danh sch cc v kin tng, tranh chp; - nh gi ca Gim c n v c kim ton v hu qu ca cc v kin tng, tranh chp v c tnh nh hng v mt ti chnh ca v vic , k c cc chi ph php l c lin quan; - Yu cu chuyn gia t vn php lut ca n v xc nhn tnh hp l trong cc nh gi ca Gim c v cung cp cho kim ton vin cc thng tin b sung. (2) Kim tra thu v cc khon phi np Nh nc Cc th tc kim ton cn thc hin bao gm: - Tm hiu v nhng quy nh chung v thu, ch trng cc iu khon c lin quan n hot ng kinh doanh ca doanh nghip. - Tm hiu v h thng KSNB lin quan n thu ca doanh nghip, bao gm vic theo di v quyt ton thu. - Thc hin quy trnh phn tch i vi ngha v thu pht sinh trong k thng qua vic so snh k ny vi k trc, vi s thay i quy m kinh doanh trong k. - Kim tra vic tnh ton ngha v thu ca doanh nghip, ch cc nghip v nhy cm v thu nh cc khon chi thiu chng t hp l, chi qung co khuyn mi, hng tiu dng ni b... - Kim tra vic phn nh cc ngha v thu trn cc ti khon v bo co lin quan. Mt s th tc kim ton khc lin quan n vic kim tra thu thu nhp doanh nghip hon li s c trnh by trong phn 5 - Kim ton cc khon mc khc. (3) Kim tra chi ph phi tr Chi ph phi tr l mt c tnh k ton nn KTV s tip cn vi khon mc ny da trn cc quy nh ca Chun mc kim ton Vit Nam s 540 Kim ton cc c tnh k ton, trong phng php ch yu l kim tra qu trnh thc hin s c tnh ca n v. Cc th tc thng bao gm: - Thu thp thng tin v cc khon chi ph phi tr v quy trnh hch ton cng nh s dng cc khon trch trc ny ca doanh nghip. - Tm hiu c s ca cc c tnh, kim tra s chun xc ca cc d liu v tnh hp l ca cc gi nh. - Kim tra vic tnh ton v ph duyt ca ngi c thm quyn i vi cc chi ph phi tr. - Xem xt cc s kin sau ngy kha s k ton lp bo co ti chnh V d:
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Trong qu trnh kim ton bo co ti chnh ca cng ty c phn Vn Thng cho nm ti chnh kt thc ngy 31.12.20x7, kim ton vin ghi nhn cc tnh hung sau: (1) Trong nm 20x7, cng ty vi phm hp ng v cung cp dch v cho khch hng X. Ngy 15.2.20x8, khch hng khi kin cng ty vi s tin i bi thng l 600 triu ng. Vo mt ngy trc ngy k bo co ti chnh, hai bn t c mt tha thun l cng ty s bi thng cho khch hng X 400 triu. K ton cng ty ghi nhn ngha v phi tr s tin bi thng trn vo nm 20x8 v ch thuyt minh v ngha v trn nh mt khon N tim tng trn bo co ti chnh nm 20x7. (2) Trong nm 20x7, cng ty bn c 1.000 sn phm X vi doanh thu 1.200 triu ng vi cam kt bo hnh 1 nm. Chi ph bo hnh bnh qun ca 1 sn phm X phi chi trong nm 20x8 c tnh mt cch ng tin cy l 100.000 ng. Tuy nhin, cng ty ch lp d phng mc 5% doanh thu ph hp vi mc khng ch ca c quan thu. (3) Vo thng 12.20x7, cng ty cng b k hoch ng ca mt nh my c kh ti Nam nh do ti c cu li cng ty. Thit b s c chuyn v mt cng ty con mi thnh lp chuyn v c in nm Nng. Cng ty s phi chi mt khon tin bi thng kh ln cho ngi lao ng do chm dt hp ng trc thi hn. Ngoi ra, cng ty cn i mt vi mt s v kin do khng thc hin nhng cam kt vi a phng v mt s i tc. Chi ph vn chuyn v lp t nh my mi cng kh ln do c mt s thit b thuc loi siu trng. Cng ty khng phn nh v s kin ny trn bo co ti chnh. Yu cu: Anh/ch hy nu v gii thch sai st ca doanh nghip trong mi tnh hung. Theo anh/ch, th tc kim ton no s thch hp pht hin cc sai st trn Tr li: Cu 1: Ngha v ny s c trnh by nh mt khon d phng phi tr, Cng ty phi lp d phng phi tr v khng thuyt minh v N tim tng. Gii thch : - y l mt ngha v hin ti pht sinh t mt s kin trong qu kh v chc chn doanh nghip phi thanh ton bng ngun lc ca mnh. Nu s tin cha c xc nh mt cch ng tin cy, khon n ny s c trnh by nh mt khon N tim tng trn Bn thuyt minh bo co ti chnh, cn nu gi tr c xc nh mt cch ng tin cy n s c ghi nhn nh mt khon d phng phi tr. - Trc ngy k bo co ti chnh, s tin xc nh qua tha thun gia 2 bn. Tho thun ny l mt s kin sau ngy kha s cung cp bng chng v mt tnh trng tn ti vo ngy kha s nn cn phi iu chnh li bo co ti chnh. Cu 2: - Nu c th c tnh c chi ph bo hnh mt cch ng tin cy, doanh nghip phi lp d phng theo s liu ny. Chnh lch gia s liu ny vi mc khng ch ca thu s c ghi nhn nh mt khon ti sn thu thu nhp doanh nghip hon li.
Cu 3: - Chi ph ti c cu i hi phi xt on v iu kin ghi nhn nh mt khon d phng phi tr hay n tim tng. - Cc v kin tng lm xut hin kh nng ghi nhn cc khon n tim tng, i hi phi c nhng thuyt minh thch hp trn bo co ti chnh. Cc th tc cn thit pht hin cc sai st trn: - Hiu bit v tnh hnh kinh doanh ca khch hng: Chnh sch bo hnh sn phm, ch trng ti c cu... - Trao i vi Gim c v yu cu cung cp bn gii trnh; - Xem xt cc bin bn hp Hi ng qun tr v cc th t trao i vi chuyn gia t vn php lut ca n v; - Kim tra cc khon ph t vn php lut; s gia tng bt thng ca cc chi ph t vn c th ch ra doanh nghip ang i mt vi cc v kin quan trng. 4.2. Kim ton vn ch s hu a) Nhng yu cu c bn Kim ton vn ch s hu cn phi nm vng nhng yu cu c bn sau: (1) Cc yu cu ca chun mc k ton, ch k ton - Vn ch s hu: L gi tr vn ca doanh nghip, c tnh bng s chnh lch gia gi tr ti sn ca doanh nghip tr (-) i n phi tr; - Vn ch s hu c phn nh trong Bng CKT, gm: Vn ca cc nh u t, Thng d vn c phn; Li nhun gi li; Cc qu; Li nhun cha phn phi; Chnh lch t gi hi oi v chnh lch nh gi li ti sn. - Ngoi ra, trn Bn thuyt minh BCTC, phi trnh by v s bin ng ca tng loi vn ch s hu; Chi tit vn u t ca ch s hu; Cc giao dch v vn vi cc ch s hu; C tc; c phiu; Qu khc thuc vn ch s hu; Mc ch trch lp qu u t pht trin, qu d phng ti chnh v qu khc; Thu nhp, chi ph, li l c hch ton thng vo vn ch s hu. (2) Cc yu cu ca chun mc kim ton Di gc thu thp bng chng kim ton, kim ton vn ch s hu phi tha mn cc mc tiu kim ton sau: - Vn ch s hu phi c phn loi, ghi chp ng n v ng yu cu ca php lut. - Cc nghip v lin quan n vn ch s hu phi c xt duyt bi ngi c thm quyn. - Vic phn phi li nhun v s dng cc qu phi ph hp vi mc ch c cho php. - Vn ch s hu c thuyt minh y theo yu cu ca chun mc, ch k ton.
b) Nhng ni dung ch yu ca kim ton vn ch s hu Cc th nghim c bn thng c thc hin bao gm: (1) Phn tch cc ti khon vn ch s hu Bng phn tch c lp cho tng loi vn ch s hu, bao gm s d u k, pht sinh trong k v s d cui k. KTV kim tra vic tnh ton v i chiu vi S Ci. (2) Kim tra chng t gc ca cc nghip v tng, gim vn ch s hu trong k Vic kim tra nhm mc ch xem xt tnh hp php, hp l ca cc nghip v; S ph duyt ca ngi c thm quyn v vic hch ton ph hp vi yu cu ca cc chun mc k ton v ch k ton hin hnh. (3) Cc th tc kim ton vn c phn i vi cng ty c phn, nhng th tc kim ton cn thc hin l: - nh gi v kim sot ni b i vi vn c phn bao gm vic xem xt s kim sot ca i hi c ng v Hi ng qun tr i vi cc nghip v v vn c phn (pht hnh, mua li), vic s dng cc dch v c lp (lu k, chuyn nhng c phn, thanh ton c tc), vic kim sot i vi s c phiu v s ng k c ng; - Xem xt iu l cng ty, cc bin bn hp i hi c ng v Hi ng qun tr nhm thu thp bng chng rng cc nghip v lin quan n vn c phn c thc hin ph hp lut php v quyt nh ca ngi c thm quyn; - Phn tch cc nghip v tng gim vn c phn, kim tra cc chng t lin quan, kim tra s d u k, vic tnh ton v rt s d cui k; - Gi th xc nhn n cc ngn hng, cc cng ty c y thc lm dch v c lp; - i vi cc cng ty khng s dng dch v c lp ni trn, KTV phi kim tra i chiu gia s k ton vi cc s theo di vn c phn. 5. Kim ton cc khon mc khc 5.1 Kim ton tin Tin c trnh by trn Bng CKT l ti sn ngn hn, bao gm tin mt, tin gi ngn hng v tin ang chuyn. Cc c s dn liu p dng cho tin cng nh cc ti sn khc bao gm hin hu, quyn, y , nh gi, chnh xc, trnh by v cng b trong hin hu thng c cc KTV xem l quan trng nht. Cc th tc kim ton ch yu i vi tin bao gm: (1) Xem xt kim sot ni b i vi tin Kim sot ni b i vi tin rt quan trng, nhng yu km trong kim sot ni b i vi tin khng ch nh hng n s d tin m cn e da sai lch i vi nhiu khon mc khc trn BCTC. KTV phi tm hiu v kim sot ni b lin quan n cc nghip v thu, chi v bo qun tin iu chnh th tc v phm vi kim ton thch hp. (2) Gi th xc nhn n ngn hng
- Trc ht, KTV lp bng phn tch s d tin gi ngn hng theo cc ti khon m n v m cc ngn hng khc nhau, i chiu vi cc s chi tit v kim tra tng cng, i chiu vi S Ci; - Gi th xc nhn n tt c cc ngn hng m n v c giao dch, k c cc trng hp c s d bng khng hoc ng ti khon trong nm ti chnh; - Th xc nhn khng ch bao gm s d tin gi m cn bao gm cc khon vay v cc giao dch khc vi ngn hng; - Nghin cu cn thn th xc nhn v i chiu vi s k ton ca n v. Kim tra bng tng hp tin gi ngn hng. (3) Kim k tin mt tn qu Tin mt tn qu phi c kim k ng thi ti tt c cc qu vi s c mt ca th qu v phi lp bin bn kim k. Trc khi kim k, phi hon tt cc s sch theo di v tin. Xem xt cc chnh lch v cch x l chnh lch. (4) Kim tra vic kha s i vi tin - Kim tra vic kha s i vi tin nhm ngn chn kh nng tr hon vic kha s cc nghip v thu, chi tin sang nin sau; - i vi tin mt, mc tiu ny c th t c khi kim k tin mt vo thi im kt thc nin ; - i vi tin gi ngn hng/tin ang chuyn, KTV phi kim tra cc nghip v sau ngy kha s bo m cc nghip v c ghi chp ng nin . Th d, mt sc np vo ngn hng phi c ghi nhn vo mt thi gian hp l sau ngy kt thc nin . 5.2. Kim tra cc khon u t ngn hn Cc khon u t ngn hn bao gm u t chng khon ngn hn v cc khon u t ngn hn khc. Cc c s dn liu ch yu ca cc khon u t ngn hn nh hin hu, quyn, y , nh gi, chnh xc, trnh by v cng b tng t nh i vi cc khon u t u t di hn do cc th tc kim ton thu thp bng chng kim ton khng khc bit ng k. Vn cn quan tm thm trong kim tra cc khon u t ngn hn l xc nh cc khon ny c tiu chun xp vo mt khon mc ngn hn hay khng. iu ny ph thuc vo: - Thi hn thu hi ca cc tri phiu, k phiu hoc chng khon n khc; - Mc ch u t ca cc chng khon vn l gi thay tin hoc di hnh thc chng khon thng mi; - Kh nng chuyn i thnh tin ca cc khon u t ngn hn. Ngoi ra, i vi cc khon u t ngn hn tha mn tiu chun tng ng tin cn c trnh by tch khi khon mc u t ngn hn v trnh by vo khon mc Tin v tng ng tin. 5.3 Kim ton thu thu nhp doanh nghip hon li
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Thu thu nhp doanh nghip (TNDN) hon li pht sinh khi c chnh lch tm thi gia li nhun k ton v thu nhp chu thu. Thu thu nhp doanh nghip hon li lin quan n c Bo co kt qu hot ng kinh doanh (Chi ph thu TNDN hon li) v Bng cn i k ton (Ti sn thu thu nhp doanh nghip hon li v Thu thu nhp hon li phi tr). Vic kim tra thu TNDN hon li bao gm cc th tc ch yu sau: - Tm hiu v c im hot ng v chnh sch k ton ca doanh nghip nh gi kh nng pht sinh thu TNDN hon li. Cc vn thng lm pht sinh thu TNDN hon li nh khu hao, ghi nhn doanh thu bn hng v cung cp dch v, lp d phng gim gi ti sn v d phng phi tr, chuyn l - Tm hiu quy trnh xc nh thu TNDN hon li ca doanh nghip. - Xem xt t khai quyt ton thu TNDN ca doanh nghip xc nh cc khon chnh lch tm thi. - Kim tra cc khon thu TNDN hon li k trc c hon nhp trong k ny. - Xem xt vic nh gi ti sn thu thu nhp doanh nghip hon li cui k. Trong nhiu trng hp, ti sn thu thu nhp doanh nghip hon li khng c ghi nhn nu khng p ng cc yu cu ca Chun mc k ton Vit Nam s 17 - Thu thu nhp doanh nghip. - Kim tra vic trnh by thu TNDN hon li, bao gm vic xem xt s b tr gia ti sn thu thu nhp doanh nghip hon li v thu thu nhp hon li phi tr cng nh cng b cc thng tin b sung trn Bn thuyt minh bo co ti chnh.
VI. CC DCH V KHC DO DOANH NGHIP KIM TON CUNG CP
1. Bo co kim ton v nhng cng vic kim ton c bit (CM 800) 1.1. Khi qut Ngoi dch v kim ton BCTC, trong mt s trng hp, KTV c th c yu cu cung cp dch v kim ton cho nhng mc ch c bit. Chun mc kim ton s 800 cp n dch v kim ton c bit lin quan n bn i tng l: - BCTC c lp theo mt c s k ton khc vi chun mc k ton Vit Nam hoc cc chun mc k ton khc c Vit Nam chp nhn; - Kim ton b phn ca BCTC; - Kim ton tnh tun th cc iu khon hp ng; - Kim ton BCTC tm lc. Nhn chung, trch nhim ca KTV khi thc hin cc hp ng ny l sot xt v nh gi cc kt lun rt ra t nhng bng chng thu thp c trong qu trnh thc hin cng vic kim ton c bit lm c s a ra kin. kin ca KTV phi th hin r rng trong bo co kim ton. 1.2. Ni dung c th ca chun mc a) Nhng vn chung
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Trc khi chp nhn dch v kim ton c bit, phi m bo rng c c tho thun vi khch hng v ni dung c th ca hp ng v hnh thc, ni dung ca bo co kim ton s c pht hnh. Trng hp n v ngh bo co kim ton lp theo mt mu nht nh nhm tha mn yu cu ca bn th ba, KTV cn phi cn nhc thc cht ni dung v t ng c s dng trong bo co theo mu , v nu cn, phi c thay i thch hp theo yu cu ca Chun mc ny, bng cch hoc thay i t ng trong bo co theo mu, hoc nh km theo mt bo co ring. b) Kim ton BCTC c lp theo mt c s k ton khc BCTC c lp theo mt c s khc l BCTC nhm p ng mt mc tiu c bit v c cn c trn mt c s k ton khc vi cc Chun mc k ton Vit Nam hoc chun mc k ton quc t c chp nhn, V d BCTC c lp trn c s s dng lp bng k khai thu hoc c lp trn c s thc thu, thc chi Bo co kim ton v BCTC c lp theo mt c s k ton khc phi tha mn nhng yu cu sau: - Phi nu r c s k ton khc c s dng hoc phi ch ra phn thuyt minh BCTC c nu r thng tin ; - kin trong bo co kim ton phi nu r liu BCTC, trn mi kha cnh trng yu, c c lp theo c s k ton c xc nh hay khng. mc ca BCTC (hay phn thuyt minh) phi nu r cho ngi c bit rng bo co ny khng c lp theo Chun mc k ton Vit Nam hoc chun mc k ton quc t c Vit Nam chp nhn. Nu BCTC c lp trn c s k ton khc khng c tiu r rng hoc khng c thuyt minh y , th KTV khng c pht hnh bo co kim ton chp nhn ton phn. c) Kim ton b phn ca BCTC Kim ton b phn ca BCTC l kim tra v a ra kin v mt s ti khon hay chi tit ti khon, hoc mt s khon mc trong BCTC. Trong qu trnh thc hin dch v ny, KTV cn ch : - Do mi quan h gia cc khon mc trn BCTC, khi xc nh phm vi kim ton, phi xem xt cc khon mc lin quan c th nh hng trng yu n cc thng tin m KTV phi a ra kin; - Phi xc nh mc trng yu thch hp i vi tng khon mc c kim ton trong BCTC. Thng thng mc trng yu ca mt s d ti khon s thp hn mc trng yu ca ton b BCTC. Bo co kim ton khi kim ton b phn ca BCTC cn ch : - Phi nu r c s k ton c p dng cho nhng khon mc c kim ton; - Phi a ra kin l nhng khon mc ny, trn mi kha cnh trng yu, c c lp theo c s k ton c xc nh khng;
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- Khi a ra kin khng chp nhn hoc kin t chi v ton b BCTC, KTV ch c lp bo co kim ton v nhng khon mc ring r trong BCTC khi nhng khon mc khng chim mt phn trng yu trong BCTC. d) Kim ton tnh tun th cc iu khon hp ng KTV c th c yu cu kim ton vic tun th cc iu khon ca mt hp ng gia n v vi mt n v khc, V d quy c v tin thng, tha thun v cc khon vay KTV ch chp nhn cung cp dch v ny khi cc iu khon hp ng c lin quan n nhng vn k ton v ti chnh trong phm vi kh nng chuyn mn ca KTV. Khi iu khon c th ca hp ng vt qu nng lc chuyn mn ca KTV th KTV c th s dng chuyn gia trong lnh vc ny h tr. Bo co kim ton c th pht hnh mt cch ring r hoc l mt b phn trong bo co kim ton BCTC. Bo co kim ton dch v ny phi nu r nhng iu khon ca hp ng v kin ca KTV v tnh tun th ca n v i vi cc iu khon c th ca hp ng. ) Kim ton BCTC tm lc BCTC tm lc l s trnh by tm lc BCTC thng nin c kim ton c lp nhm thng bo cho nhng ngi c nhu cu s dng nhng s liu ch yu v tnh hnh ti chnh v kt qu hot ng kinh doanh ca n v. KTV ch a ra kin v BCTC tm lc khi a ra kin v ton b BCTC m t BCTC tm lc c lp ra. Trong bo co kim ton v BCTC tm lc, thay cho on m u, phm vi v kin, KTV phi nu nhng ni dung sau: - Xc nh BCTC c kim ton m t BCTC tm lc c lp ra; - Nu ngy lp bo co kim ton v ton b BCTC thng nin v loi kin kim ton c a ra trong bo co ; - Nu kin xc nhn rng cc thng tin trong BCTC tm lc c tng ng vi cc thng tin trong BCTC thng nin c kim ton hay khng; - Nu ra trong bo co kim ton hoc tham chiu ti thuyt minh BCTC tm lc, khch hng v ngi s dng BCTC hiu r hn v kt qu hot ng kinh doanh v tnh hnh ti chnh ca n v c kim ton, cng nh v phm vi kim ton, th BCTC tm lc cn phi c c cng vi BCTC thng nin c kim ton. 2. Cng tc sot xt BCTC (CM 910) 2.1. Khi qut Dch v sot xt BCTC l dch v, trong KTV a ra kin kt lun l c pht hin ra s kin trng yu no lm cho KTV cho rng BCTC khng c lp ph hp vi chun mc k ton xt trn mi kha cnh trng yu. Dch v sot xt BCTC c quy nh v hng dn trong Chun mc kim ton s 910 - Cng tc sot xt BCTC. Cng tc sot xt BCTC khng a ra s m bo hp l nh mt cuc kim ton BCTC. Cng tc sot xt BCTC ch cung cp mc m bo va phi rng cc thng tin sot xt khng cha ng nhng sai st trng yu. 2.2. Ni dung c th ca chun mc
a) Hp ng sot xt v lp k hoch Cng ty kim ton v n v c sot xt BCTC phi thng nht v cc iu khon ca hp ng sot xt BCTC. KTV phi lp k hoch cng vic sot xt BCTC thc hin mt cch c hiu qu. lp k hoch cng tc sot xt BCTC, KTV phi thu thp v cp nht hiu bit v n v, bao gm: nh gi v t chc, h thng k ton, c im kinh doanh, tnh cht ca Ti sn, N phi tr, Ngun vn ch s hu, Doanh thu v Chi ph ca n v. b) Th tc sot xt Th tc cng tc sot xt BCTC gii hn trong cc k thut iu tra v phn tch, thng bao gm cc bc sau: - Tm hiu hot ng ca n v v lnh vc kinh doanh, ngnh ngh ca n v; R sot li cc nguyn tc v phng php k ton n v p dng; Phn tch cc th tc p dng trong vic hch ton, phn loi v lp cc ti liu tp hp thng tin lp BCTC; Trao i v cc c s dn liu quan trng ca BCTC; - Thc hin cc th tc phn tch nhm pht hin cc bin ng v cc yu t n l c du hiu bt thng; - Yu cu thng tin v cc quyt nh ca i hi c ng, ca cc cuc hp Hi ng qun tr, Ban Gim c, Ban kim sot - c BCTC xc nh xem BCTC c c lp ph hp vi chun mc k ton quy nh hay khng, trn c s cc thng tin m KTV bit; - Thu thp thng tin t cc c nhn chu trch nhim k ton hay ti chnh, v vic ghi chp y cc nghip v; Vic lp BCTC tun theo chun mc k ton xc nh; Nhng thay i trong hot ng v thc hin cng tc k ton ca n v v yu cu mt th gii trnh ca Ban Gim c, nu cn thit. Trng hp KTV s dng kt qu do KTV khc hoc chuyn gia khc thc hin, KTV phi m bo rng cc kt qu ny p ng c nhng mc tiu ca cng tc sot xt. c) H s cng tc sot xt KTV phi lu vo h s cc vn quan trng c th cung cp bng chng cho cc kt lun trong bo co kt qu cng tc sot xt v chng minh rng cng tc sot xt c thc hin theo chun mc kim ton quy nh d) Bo co sot xt Bo co sot xt phi ghi r tiu l Bo co kt qu cng tc sot xt BCTC, tham chiu n chun mc v sot xt v nu r rng cng tc sot xt ch gii hn vic iu tra v p dng th tc phn tch; Cng tc sot xt khng phi l kim ton nn cc th tc thc hin ch cung cp mt mc m bo va phi, thp hn so vi mt cuc kim ton v khng a ra bt k kin kim ton no. Cc loi kin trn bo co sot xt:
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- kin chp nhn ton b c a ra khi KTV khng pht hin ra s kin no khin cho KTV cho rng BCTC khng phn nh trung thc v hp l trn cc kha cnh trng yu ph hp vi chun mc k ton hin hnh. - kin ngoi tr c a ra khi pht hin nhng s kin lm cho KTV cho rng BCTC khng phn nh trung thc v hp l trn cc kha cnh trng yu ph hp vi chun mc k ton hin hnh hoc tn ti gii hn trng yu trong phm vi cng tc sot xt nhng cha ti mc khng chp nhn BCTC. - kin khng chp nhn c a ra khi nhng pht hin hoc gii hn nu trn nh hng n BCTC mt cch trng yu khin cho BCTC khng cn trung thc, hp l na hoc khin cho KTV khng th a ra bt k s m bo no v BCTC. 3. Kim tra thng tin ti chnh trn c s cc th tc tha thun trc (CM 920) 3.1. Khi qut Dch v kim tra theo th tc tha thun trc l dch v m trong KTV da trn vic thc hin cc th tc kim ton c tho thun gia KTV, n v c kim ton v bn th ba lin quan, bo co kt qu kim tra. Bo co kt qu kim tra ch trnh by cc pht hin thc t ca vic thc hin cc th tc tho thun trc, m khng a ra bt k kin m bo no v tin cy ca thng tin ti chnh. Ngi s dng bo co kt qu kim tra phi t nh gi cc th tc v cc pht hin do KTV bo co v t a ra kt lun da trn kt qu kim tra. Dch v kim tra thng tin ti chnh trn c s cc th tc tha thun trc c quy nh v hng dn trong Chun mc kim ton s 920 - Kim tra thng tin ti chnh trn c s cc th tc tha thun trc. 3.2. Nhng ni dung ch yu ca chun mc a) iu khon tha thun KTV phi m bo rng n v c kim tra v cc bn lin quan khc (nhng bn s nhn bo co kt qu kim tra ca KTV) hiu r v cc th tc v cc iu khon tho thun, ng thi phi gi cho khch hng mt th cam kt, trong ghi r cc iu khon chnh v vic chp nhn kim tra. b) Th tc kim tra KTV phi thc hin cc th tc tha thun trc v s dng cc bng chng thu thp c lm c s cho bo co kt qu kim tra. Cc th tc kim tra thng c s dng bao gm: kim tra, quan st, iu tra, xc nhn, tnh ton v phn tch. c) Bo co kt qu kim tra Bo co kt qu kim tra cc thng tin ti chnh trn c s cc th tc tho thun trc phi nu r: - Cc th tc thc hin l cc th tc tho thun vi ngi nhn bo co; Phm vi thng tin ti chnh v phi ti chnh c p dng cc th tc tho thun trc v cng vic kim tra c thc hin ph hp vi cc quy nh ca chun mc.
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- Mc ch ca vic kim tra cc thng tin ti chnh trn c s cc th tc c tho thun trc; Danh mc cc th tc c th thc hin. - Cc kt qu kim tra ca KTV bao gm chi tit cc sai st v cc ngoi l tm thy. - Cc th tc c thc hin khng phi l cc th tc ca mt cuc kim ton hoc sot xt BCTC v do khng a ra kin m bo no; Nu KTV thc hin cc th tc b sung, thc hin kim ton hoc sot xt BCTC th c th pht hin v a vo bo co cc vn khc. - Bo co kt qu kim tra ch c gi cho nhng bn cng tho thun cc th tc phi thc hin; Ngoi ra, nu cn thit, bo co cng nu r bo co kt qu kim tra ch lin quan n cc yu t, ti khon, khon mc hoc thng tin ti chnh v phi ti chnh xc nh m khng lin quan n ton b BCTC ca n v. 4. Dch v tng hp thng tin ti chnh (CM 930) 4.1. Khi qut Dch v tng hp thng tin ti chnh l dch v, trong thng bao gm vic ngi hnh ngh k ton lp mt phn hoc ton b BCTC, BCTC tng hp, BCTC hp nht hoc vic thu thp, phn loi v tng hp cc thng tin ti chnh khc. Ngi hnh ngh k ton l doanh nghip dch v k ton, ngi hnh ngh k ton c nhn hoc doanh nghip kim ton cung cp dch v k ton. Dch v tng hp thng tin ti chnh c quy nh v hng dn trong Chun mc kim ton s 930 - Dch v tng hp thng tin ti chnh. Mc tiu ca dch v tng hp thng tin ti chnh l s dng cc nng lc k ton thu thp, phn loi v tng hp cc thng tin ti chnh, khng i vo vic nh gi cc c s dn liu ca cc thng tin ny. Cc th tc thc hin khng cho php ngi hnh ngh k ton a ra bt k m bo g v thng tin ti chnh tng hp. 4.2. Nhng ni dung ch yu a) Hp ng dch v, lp k hoch v h s dch v Ngi hnh ngh k ton phi m bo thng nht vi khch hng v cc iu khon ca hp ng dch v; Phi lp k hoch cho cng vic ca mnh sao cho cng vic ny c thc hin mt cch c hiu qu; Phi lu vo h s dch v tt c nhng ti liu quan trng chng minh cho cng vic c thc hin theo ng chun mc v theo cc iu khon ca hp ng. b) Thc hin dch v Trong qu trnh cung cp dch v tng hp thng tin ti chnh, ngi hnh ngh k ton phi thc hin v tun th nhng nguyn tc sau: - Phi hiu bit v hot ng v lnh vc m n v ang hot ng v nm c nhng nguyn tc, phng php k ton p dng trong lnh vc , cng nh ni dung v hnh thc ca cc thng tin tng hp cn a ra;
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- Khi nhn thy cc thng tin do Ban Gim c cung cp l khng ng, khng y hay khng tha ng th ngi hnh ngh k ton c th thc hin cc th tc phng vn Ban Gim c, nh gi h thng kim sot ni b, kim tra cc d liu v cn c ca cc gii thch c a ra ng thi yu cu Ban Gim c cung cp cc thng tin b sung. Trng hp Ban Gim c t chi, ngi hnh ngh k ton c th chm dt hp ng v thng bo vi n v v l do quyt nh ca mnh; - Phi xem li cc thng tin c tng hp m bo rng ni dung ca thng tin l thch hp v khng c sai st trng yu r rng. Nhng sai st trong trng hp ny gm: Nhng sai st v vic p dng khng ng chun mc k ton; Khng trnh by chun mc k ton s dng v tt c nhng khc bit so vi chun mc ny pht hin ra; Thiu thng tin v cc yu t trng yu m ngi hnh ngh k ton bit. Nu pht hin ra cc sai st trng yu th ngi hnh ngh k ton phi thuyt phc n v sa cha. Nu n v khng sa cha sai st lm cho thng tin ti chnh b sai lch th phi chm dt hp ng. - Phi yu cu Ban Gim c xc nhn v trch nhim ca h trong vic trnh by cc thng tin ti chnh v s ph duyt ca h i vi cc BCTC. c) Bo co kt qu dch v Ngi hnh ngh k ton thc hin dch v tng hp thng tin ti chnh phi lp Bo co kt qu dch v tng hp thng tin ti chnh. Bo co kt qu dch v ny phi: - Khng nh dch v c thc hin theo Chun mc kim ton s 930; - Xc nh thng tin ti chnh v nu r rng cc thng tin ny l kt qu ca cc d liu do Ban Gim c cung cp; - Nu r trch nhim ca Ban Gim c n v v cc thng tin do ngi hnh ngh k ton tng hp; - Nu r rng dch v ny khng phi l cng tc kim ton, cng khng phi l cng tc sot xt, nn khng c s m bo no v thng tin ti chnh c a ra; - Nu thm mt on trong trng hp cn thit lu v chun mc k ton c p dng. - Trn mi trang thng tin ti chnh tng hp hoc trn trang u ca BCTC hon chnh phi ghi r "Khng c kim ton", "Tng hp thng tin nhng khng kim ton v sot xt" hoc "Xem bo co tng hp thng tin".
VII. BI THI T IM CAO NM 2006 THI S 01
Cu hi 1: Tnh c lp l mt nguyn tc hnh ngh c bn ca kim ton vin. Tnh c lp c th b nh hng do cc nguy c do t li, t kim tra, s bo cha, quan h rut tht, quan h khc v s e do. Yu cu: Gii thch khi nim nguy c do t li. Nu bn trng hp c th nguy c do t li c th nh hng n tnh c lp ca kim ton vin v cho th d.
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Bi lm:Tnh c lp l mt nguyn tc hnh ngh c bn ca kim ton vin. Tnh c lp c th b nh hng bi cc nguy c t li. Nguy c do t li l nguy c tnh c lp ca kim ton khng c m bo do quyn li c nhn.Nguy c do t li din ra khi cng ty kim ton hoc mt thnh vin nhm kim ton c th thu c li ch ti chnh hoc cc xung t li ch c nhn khc vi khch hng s dng dch v bo m. 4 trng hp c th dn n "Nguy c do t li": a) Li ch ti chnh trc tip hoc li ch ti chnh gin tip c tnh cht trng yu ti khch hng s dng dch v m bo, v d: KTV c tham gia hot ng sn xut, kinh doanh ca n v c kim ton hoc KTV l ch s hu, ng ch s hu, thnh vin ca Hi ng qun tr, c c phn trong n v c kim ton b) Mt khon n, khon bo lnh hoc qu tng nhn t khch hng s dng dch v m bo hoc t gim c hay nhn vin ca h. c) Qu ph thuc vo ph dch v ca khch hng s dng dch v m bo. d) C kh nng tr thnh nhn vin ca khch hng s dng dch v bo m trong tng lai; Trong cc trng hp trn, KTV c th v li ch c nhn m khng thc hin tt o c ngh nghip, trch nhim ca KTV cng nh khng thc hin tt cc th tc trong qu trnh kim ton ca mnh. V d: (i) Khi KTV ng thi l thnh vin trong Ban gim c ca n v c kim ton, KTV ny s c th che du cho n v c kim ton cc gian ln, sai st m Ban gim c phi chu trch nhim, hay ng cho ghi khng doanh thu t li nhun cao (ii) KTV l c ng ca cng ty: c th s ng vi cc bt ton sai lch nhm tng li nhun v tng c tc c chia cho c ng. (iii) KTV l ch n ca doanh nghip c kim ton: KTV c th s ng cu kt vi doanh nghip che du tnh trng n ca doanh nghip, nhm mc ch x l n ca mnh trc khi doanh nghip lm vo tnh trng ph sn. Cu hi 2: Trong qu trnh kim ton bo co ti chnh ca cng ty Ngc Khnh cho nm ti chnh kt thc ngy 31.12.2005, kim ton vin ngh gi th xc nhn nhng Gim c doanh nghip t chi khng ng gi th n 5 khch hng trong s 60 khch hng ngh xc nhn. Yu cu: Theo Anh/Ch, kim ton vin cn lm g trong trng hp ny. Bi lm: Nu n v c kim ton t chi gi th xc nhn n 5 khch hng trong s 60 khch hng ngh xc nhn, KTV cn thc hin cc th tc sau: + Trng hp ban gim c n v c kim ton yu cu KTV khng gi th yu cu xc nhn n mt s khch n th KTV phi xem xt yu cu ny c chnh ng hay khng. + Trc khi chp thun yu cu ny, KTV phi xem xt nhng bng chng chng minh cho gii thch ca ban gim c.
+ Trng hp chp nhn quyt nh ca Ban gim c, KTV phi xc nh nu cc khon phi thu ca 5 khch hng trn l trng yu trong bo co ti chnh th cn p dng cc th tc thay th i vi s d ca nhng khon phi thu khng c gi th xc nhn, nh: - Kim tra cc cc chng t, bng chng chng t tnh xy ra, gi tr hp l, quyn ca doanh nghip i vi giao dch bn hng v khon phi thu i vi cc khch hng ny. - Kim tra cc khon thanh ton ca khch hng sau ngy lp bng cn i k ton. - Qua cc thng tin bn ngoi, tham kho s tn ti hin hu v tnh trng ti chnh ca cc khch hng ny. + Nu KTV khng chp nhn quyt nh ca Ban gim c n v c kim ton v b cn tr trong vic gi th xc nhn lm pht sinh cc hn ch v phm vi kim ton, khi cn xem xt nh hng ca cc hn ch n bo co kim ton. KTV cn nh gi mc trng yu ca cc khon phi thu lin quan n cc khch hng ny so vi ton b s d ti khon phi thu khch hng quyt nh liu c phi a ra kin kim ton chp nhn tng phn hay khng. Cu hi 3: Ton l mt tr l kim ton vin ca Anh/Ch trong hp ng sot xt bo co ti chnh ca cng ty An Thi cho nm ti chnh kt thc ngy 31.12.2005. Mc d c kinh nghim mt nm nhng y l ln u Ton tham gia thc hin mt hp ng sot xt. Yu cu: Anh/Ch hy gii thch cho Ton v s khc bit ca mc m bo ca cng tc sot xt bo co ti chnh vi mc m bo ca mt cuc kim ton bo co ti chnh. ng thi nu nhng c im ca bo co sot xt v cc loi kin ca kim ton vin. Bi lm: Cng tc sot xt Bo co ti chnh (BCTC) khng a ra s m bo hp l nh mt cuc kim ton BCTC. Cng tc sot xt BCTC ch cung cp mc m bo va phi rng cc thng tin sot xt khng cha ng nhng sai st trng yu trong cc BCTC c lp m thi. V vy mc m bo ca cng tc sot xt BCTC thp hn mt cuc kim ton BCTC. c c kin v s m bo va phi trong bo co kt qu cng vic sot xt Bo co ti chnh, KTV phi thu thp y bng chng thch hp bng cch iu tra, thu thp thng tin v thc hin cc th tc phn tch, nhm c c cn c cho kin ca mnh. V d: Khi thc hin kim ton khon mc tin, KTV nht nh phi gi th xc nh ti ngn hng kim tra s d cc ti khon l cc thng tin c lin quan nh ti sn th chp, ti khon b gii hn, s d vay Ngn hng Khi thc hin sot xt BCTC i vi khon mc tin, KTV c th khng phi gi th xc nhn ti ngn hng. Thay vo , kin tra cc s d ti khon, c th i chiu vo cc Thng bo s d ca Ngn hng. kim tra cc ti khon b gii hn hay cc thng tin ca ti sn th chp, c th da vo gii trnh ca Ban gim c v kim tra cho vi nghip v k ton cc ti khon khc. kim tra s d cc khon vay, c th ch kim tra vo hp ng vay vn v ghi chp ca n v.
Nhng c im ca Bo co sot xt: Bo co sot xt phi ghi r tiu l bo co kt qu cng tc sot xt Bo co ti chnh, tham chiu n chun mc v sot xt v nu r rng cng tc sot xt ch gii hn vic iu tra v p dng th tc phn tch, cng tc sot xt khng phi l kim ton nn cc th tc thc hin ch cung cp mt mc m bo va phi thp hn so vi mt cuc kim ton v khng a ra bt k kin kim ton no. Cc loi kin ca KTV trn bo co sot xt: Bo co kt qu cng tc sot xt phi: - a ra s m bo va phi trong nu r rng khi thc hin cng tc sot xt BCTC, KTV khng pht hin ra nhng s kin no khin cho KTV cho rng bo co ti chnh khng phn nh trung thc v hp l trn cc kha cnh trng yu ph hp vi chun mc k ton Vit Nam hoc c Vit Nam chp nhn; hoc - Nu pht hin ra nhng s kin lm cho KTV cho rng BCTC khng phn nh trung thc v hp l trn cc kha cnh trng yu ph hp vi chun mc k ton Vit Nam hoc c Vit Nam chp nhn th KTV cn m t cc s kin ny v nu c th, nh lng cc nh hng ti BCTC, v: + a ra kin ngoi tr cho s m bo va phi; hoc + Trong trng hp cc s kin trn l trng yu i vi bo co ti chnh v lin quan n mt s lng ln cc khon mc n mc m KTV kt lun rng kin ngoi tr l cha th hin tnh khng y v sai lch ca bo co ti chnh, th KTV a ra kt lun khng chp nhn, trong nu r rng bo co ti chnh khng phn nh trung thc v hp l trn cc kha cnh trng yu ph hp vi chun mc k ton Vit Nam hoc c Vit Nam chp nhn; - Nu c tn ti gii hn trng yu trong phm vi cng tc sot xt, th KTV cn m t gii hn ny v: + a ra kin ngoi tr cho s m bo va phi i vi nhng khon iu chnh c th c nu khng b gii hn trong cng vic sot xt; hoc + Nu nh hng c th ca cc gii hn trong cng vic sot xt l trng yu v lin quan n nhiu khon mc n mc m KTV kt lun rng khng th a ra bt k s m bo no, th a ra kin khng chp nhn. Cu hi 4: Trong qu trnh kim tra v hng tn kho v cc khon mc lin quan ca Cng ty in t Tn Ph, mt nh sn xut v phn phi cc sn phm in t dn dng, kim ton vin ghi nhn nhng tnh hung sau: (a) Trong lc chng kin kim k, KTV ghi nhn c ba xe ti cha y sn phm c bc xp xong chun b ch i giao hng, KTV tm hiu v bit s hng ny khng c tnh vo hng tn kho ca cng ty. (b) Cng trong qu trnh kim k, KTV ghi nhn mt s kh ln sn phm m bao b c v ph y bi bm. Khi c phng vn, gim c nh my cho bit cc sn phm ny chc chn bn c, ch cn gim gi mt t m thi. (c) Qua trao i vi Gim c nh my, KTV c bit y l ln u tin t khi thnh lp, sn lng sn xut thp hn ng k so vi mc cng sut bnh thng. iu
ny c gii thch do tnh hnh cnh tranh v bng chng l d gim sn lng, s sn phm sn xut trong k cng ch tiu th c khong 50%. (d) S liu kim k thc t v s liu trn s chi tit hng tn kho c chnh lch ng k. c bit trong nm, n v ci t mt phn mm theo di k ton hng tn kho mi. Yu cu: Anh/Ch hy trnh by cc th tc kim ton b sung m kim ton vin cn thc hin thu thp y bng chng thch hp cho mi trng hp trn. Bi lm: Cc th tc kim ton nn cn b sung thu thp y bng chng thch hp trong tng trng hp nh sau: (a) Trong lc chng kin kim k, KTV ghi nhn ba xe ti cha y sn phm c bc xp xong, chun b ch i giao hng, KTV cn hiu v bit c s hng ny khng c tnh vo hng tn kho ca cng ty. - Trng hp ny, KTV cn kim tra vic kho s i vi nghip v bn hng, vic ghi nhn doanh thu v n phi thu, KTV cn quan st cch thc sp xp hng tn kho trong qu trnh kim k xem hng trong kho v hng chun b ch i giao cho khch hng c c tch bit hay khng, c xy ra tnh trng nhp, xut t kho ra xe ch hng trong qu trnh kim k khng. Thc t nu khng c s tch bit ny th KTV cn xem xt l do cha c thit k trong h thng kim sot ni b hoc dc thit k nhng khng thc hin nh gi ri ro kim ton. - KTV cn thu thp hp ng, ho n v phiu xut kho cho l hng trn. Cc thng tin trn hp ng, ho n phi ph hp vi thc t l hng xut bn, phi c ni dung hp php v hp l. Phiu xut kho ghi ng thi im xut hng v s lng hng thc t, ng thi KTV phi kim tra phng thc bn hng ghi trong hp ng v thc t thc hin xem xt c s chuyn giao phn ln ri ro v li ch kinh t t ngi bn sang ngi mua, c s chuyn giao quyn qun l gn vi quyn kim sot v quyn s hu t ngi bn sang ngi mua. - KTV cn thu thp bin bn kim k c cng ty hon thin ngay sau khi kim k xong, KTV phi m bo kim tra mu trn kt qu kim k ny v l hng ni trn khng c bao gm trong kt qu kim k ny. - KTV cn kim tra bng i chiu gia s liu s sch v kt qu kim k thu thp v bo m l bng i chiu ny c iu chnh, x l hp l. Nu cc iu kin ghi nhn doanh thu tho mn, KTV cn kim tra s chi tit doanh thu bn hng (TK511)v phi thu khch hng m bo giao dch bn l hng trn c phn nh ph hp trn cc ti khon lin quan. Nu cn thit, KTV gi th xc nhn n khch hng. Nu iu kin ghi nhn doanh thu cha tho mn, n v phi tnh s hng ho ny vo hng tn kho ca doanh nghip ng thi khng chp nhn vic ghi nhn doanh thu v n phi thu. (b) Trong qu trnh kim k, KTV ghi nhn mt s kh ln sn phm m bao b c v ph y bi bm. Khi c phng vn, gim c nh my cho bit cc sn phm ny chc chn bn c, ch cn gim gi mt t m thi.
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i vi cc sn phm ny KTV cn kim tra xem c cn phi lp d phng gim gi hng tn kho khng.KTV cn yu cu xem S (hoc th) kho theo di nhp, xut tn ca th kho v kim tra bao b ca s hng trn xem xt ngy nhp kho nhm xc nh thi gian tn kho. So snh thi gian lu kho ca l hng ny vi thi gian lu kho trung bnh ca cc sn phm tng t ca cng ty cng nh so snh vi sn phm tng t trn th trng xem s ngy tn kho c qu di hay khng. Nu l cc sn phm c thi hn s dng th so snh ngay vi thi hn s dng quy nh xem l hng ny c cn thi hn v gi tr s dng khng.ng thi KTV cn xem xt tnh trng v phm cht hng tn kho thng qua kim tra vt cht. KTV phi xem xt catolg v gi bn, xem xt vic tiu th cc sn phm ny sau ngy kt thc nin . Nu thc t kim tra thy hng b hng hoc b rch, v, v.v th cn trao i ngay vi cn b k thut v cn b c lin quan nh gi mc hng hc, kh nng thanh l v gi bn c tnh c th thu hi c ca sn phm nu thanh l. KTV cn trao i cc bng chng m mnh thu thp c vi ban gim c nh my. ng thi KTV phi xc nh c gi tr thun c th thc hin c ca l hng ni trn, bao gm gi bn c tnh v chi ph c tnh tiu th chng lm cn c trch lp d phng. (c) Qua trao i vi gim c nh my, KTV c bit y l ln u tin t khi thnh lp, sn lng sn xut thp hn ng k so vi mc cng sut bnh thng. iu ny c gii thch do tnh hnh cnh tranh v bng chng l d gim sn lng, s sn phm sn xut trong k cng ch tiu th c khong 50%. KTV cn so snh sn lng sn xut trong nm vi cc nm trc cng nh so snh sn lng sn xut trong nm vi cng sut bnh thng ca nh my. Nu ng l sn lng thc t sn xut thp hn mc cng sut bnh thng, KTV cn thc hin cc th tc sau: + Xem xt phng php nh gi hng tn kho ca cng ty,do sn lng thc t sn xut thp hn mc cng sut bnh thng nn KTV cn lu l phn chi ph sn xut chung c nh cha c phn b phi c ghi nhn vo gi vn hng bn trong k. (i) Nu nh gi da trn phng php gi thnh tiu chun (gi thnh da trn cng sut bnh thng), KTV cn kim tra ti khon, S k ton ghi chp ton b chnh lch gia gi thnh tiu chun v chi ph sn xut thc t ca sn phm sn xut trong k . Nu nh my c sn lng sn xut thc t thp hn mc cng sut bnh thng th s chnh lch ny phi ghi nhn vo gi vn hng bn trong k phn nh vo bo co kt qu hot ng kinh doanh. (ii) Nu nh gi da trn phng php gi thnh thc t th KTV cn ngh n v tnh ton ga thnh sn phm da trn cng sut bnh thng v phn nh s chnh lch gia gi thnh tiu chun v gi thnh thc t ca sn phm sn xut trong k vo gi vn hng bn phn nh vo bo co kt qu hot ng kinh doanh. + KTV cng cn lu v kh nng tiu th s sn phm ny lp d phng gim gi hng tn kho. KTV phi thu thp, xem xt gi c tnh c th bn c v chi ph tiu th c tnh ca cc sn phm ny, nu gi tr ghi s ca cc sn phm ny nh hn gi tr thun c th thc hin c m n v cha lp d phng gim gi hng tn kho th KTV yu cu n v lp d phng gim gi hng tn kho.
(d) S liu kim k thc t v s liu trn s chi tit hng tn kho c chnh lch ng k. c bit trong nm, n v ci t mt phn mm theo di k ton hng tn kho mi. Trong tnh hung ny, sai st c th tn ti trong s liu k ton chi tit do p dng phn mn mi hoc do chnh cng tc kim k gy ra hoc do c hai gy ra. Cc th tc kim ton b sung m KTV cn thc hin l: - KTV cn nm c hng gii quyt ca n v cng nh nhng nguyn nhn gii thch do chnh lch hng tn kho ny. KTV cn thu thp bng chng nh gi tnh hp l cc gii trnh ca n v. - KTV phi tham gia quan st y qu trnh kim k v thu thp y cc ti liu v kt qu kim k, m bo kt qu kim tra thu thp c c kim tra hp l bi KTV. - R sot bng theo di nhp, xut, tn ca hng tn kho m phn mm k ton thc hin vi S (th) kho do th kho lu tr, xem v pht hin cc chnh lch ng k (nu c) v s d u k, tng s lng nhp v xut trong k. - Kim tra xem trong nm n v thc hin kim k u n khng (hng thng hoc hng qu) v xem cc chnh lch ln tng t c xy ra khng. Cch x l ca cc kt qu kim k nh th no. Cc chnh lch c c gii thch tho ng khng. - Nu tt c cc nguyn nhn u c gii thch l do li ca phn mm my tnh, KTV cn i chiu vi kt qu r sot h thng thng tin qun l ca doanh nghip (m c th nhm kim ton thc hin phn vic kim tra h thng v th tc kim tra, kim sot t kim ton gia k) xc nhn cc li nghim trng m phn mm k ton ang c so vi cc pht hin ca KTV. Ngoi ra cn lu v yu km ca h thng kim sot ni b c nh hng n cc bng chng kim ton khc cng nh ni dung cn c a vo th qun l. Cu hi 5: Anh/Ch ang thc hin kim ton bo co ti chnh ca cng ty Sao Sng, mt doanh nghip dch v cng ngh cao va nim yt trn th trng chng khon TP.HCM. Trong qu trnh tm hiu tnh hnh kinh doanh ca cng ty v p dng quy trnh phn tch, cc kim ton vin ghi nhn nhng thng tin sau: - T s n phi tr trn tng ti sn ca Cng ty Sao Sng tng ng k so vi u nm (t 30% ln 70%). - T s li nhun trn doanh thu tng ln 20% so vi nm trc, ch yu nh vo li nhun pht sinh trong qu cui ca nin : Doanh thu tng 30% so vi qu trc, t l li gp trn doanh thu cng tng ln. K ton trng Cng ty Sao Sng gii thch l nh vic p dng phng php t l hon thnh khi xc nh doanh thu dch v ca mt hp ng nh gi v ra bin php gii quyt tnh trng nhim mi trng cho mt khu cng nghip ln. - Vic tm hiu v kim sot ni b cho thy cng ty Sao Sng thit lp c quy nh cc th tc xt duyt cc nghip v rt r rng, tuy nhin do quy m nh nn phn ln cc nhn vin u phi kim nhim nhiu cng vic. Ban gim c cng ty t ra
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cng thng v mc tiu li nhun nn tp trung vo cng tc tip th, khng c thi gian ch v kim sot ni b. Yu cu: Anh/Ch hy nu nh hng ca cc thng tin trn n nh gi ca kim ton vin v ri ro kim ton chp nhn c ca cuc kim ton v cc thnh phn ca ri ro kim ton (ri ro tim tng, ri ro kim sot v ri ro pht hin). Bi lm: nh hng ca cc thng tin cung cp n nh gi ca kim ton nn v ri ro kim ton chp nhn c ca cuc kim ton v cc thnh phn ca ri ro kim ton c xc nh nh sau: 1. Mc ri ro kim ton chp nhn c ca hp ng phi gim xung so vi bnh thng v 2 l do: - S ngi s dng bo cc ti chnh tng ln bao gm cc c ng (do cng ty Sao sng va nim yt trn th trng chng khon TP. H ch minh) v cc ch n (do t s n tng ln) - Kh nng ph sn ca cng ty tng ln do t s n kh cao. C th: Trn ton BCTC, ri ro do t s n phi tr trn tng ti sn ca cng ty tng ng k so vi u nm (t 30% -> 70%), cng ty li kinh doanh dch v cng ngh cao l lnh vc c tnh cnh tranh cao v c nhiu ri ro lm cho nguy c v kh nng thanh ton n ca cng ty gim xung, kh nng hot ng lin tc (Gi nh lp Bo co ti chnh) b st gim, doanh nghip c th lm vo tnh trng ph sn trong thi gian ti.H s n cao cng c th th hin doanh nghip ang pht trin qu nng, v nguy c khng tr c n cng cao hn. 2. Ri ro tim tng cn c nh gi l tng ln v cc l do sau: - Ban gim c quan tm nhiu n vic lp bo co li nhun. - Doanh thu ca dch v trong k c xc nh theo phng php t l hon thnh ca hp ng vi khch hng l mt c tnh k ton c kh nng c sai st cao. C th: Ban gim c cng ty t ra cng thng v mc tiu li nhun v phng php xc nh doanh thu m doanh nghip mi p dng nn kh nng hiu sai chun mc k ton s 14, c bit l phng php xc nh doanh thu ca hp ng dch v lin quan n nhiu k. Cn b k ton cha hiu ng thc hin xc nh phn cng vic hon thnh lm cn c xc nh doanh thu, hoc cc nguyn tc lin quan n xc nh doanh thu nh nguyn tc ph hp, c s dn tch, nguyn tc nht qun. Hai nguyn nhn ny dn n tng ri ro tim tng i vi: + Trn ton b BCTC: Li nhun ca c nm b nh gi qu cao so vi thc t v kh nng Ban gim c cng ty c tnh y cao doanh thu so vi thc t t li nhun c giao. + Trn gc Ti khon chi tit: TK b phn nh sai (qu cao so vi thc t). + Trn gc khon mc BCTC chi tit, h s n cao trong khi Ban gim c quan tm nhiu n vic lp bo co li nhun lm tng nguy c ri ro phn nh sai chi ph li vay (i vi khon mc chi ph li vay), phn nh thiu s d n ( c tnh lm gim h s n phi tr so vi tng ti sn), hoc phn nh tha s d n do k ton nhm
ln khi s hp ng vay qu nhiu, kh nng khng phn nh ht cc ngha v lin quan trong hp ng vay trn cc ti khon phn nh n phi tr cng nh trn BCTC , kh nng phn loi sai tnh cht ca cc khon vay (gia n ngn hn, n trung hn, n di hn, thu ti chnh v.v). 3. Ri ro kim sot c nh gi l rt cao do: - Ban gim c khng quan tm n h thng kim sot ni b; - Thiu s phn chia trch nhim. C th: Quy m ca cng ty nh khin cho phn ln cc nhn vin phi kim nhim nhiu cng vic nn thiu s phn chia trch nhim l tng nguy c khng pht hin c sai st ca h thng kim sot ni b ca cng ty. iu ny lm tng ri ro kim sot, v khi nguyn tc bt kim nhim khng c m bo th cc quy nh v th tc kim sot v xt duyt c ra s khng ph hp v khi trin khai thc hin khng trnh khi nhng sai st c th xy ra, khng cn ngha kim sot gia ngi ny vi ngi khc na. Ban gim c cng ty t ra cng thng v mc tiu li nhun nn tp trung vo cng tc tip th, khng c thi gian ch v kim sot ni b. Thc t ny dn n: (i) H thng kim sot ni b ca cng ty khng th nh gi l hot ng c hiu qu. Ri ro kim sot c th nh gi l rt cao. Da vo cc phn tch trn y c th thy ri ro tim tng v c bit l ri ro kim sot c nh gi l cao. V vy ri ro kim ton chp nhn c l thp v do mc ri ro pht hin chp nhn c l rt thp. C ngha l KTV phi xy dng v thc hin mt chng trnh kim ton hp l nht, vi nhiu th tc kim ton hn t c mc ri ro pht hin chp nhn c l rt thp. Cu hi 6: Cng ty Kim ton Ha Bnh ang thc hin vic kim tra bo co ti chnh ca cng ty Nam Vit, mt cng ty c phn nim yt cng b cho cc c ng. Trong qu trnh kim tra, kim ton vin ghi nhn mt nghip v nh sau: Cng ty Nam Vit mua mt thit b tr gi 5.000 triu ca cng ty Sn Lm, mt cng ty m trong Nam Vit nm 45% quyn kim sot. Kt qu kim tra chng t cho thy thit b nhn v v cng ty Nam Vit thanh ton tin. Gim c cng ty Nam Vit khng ng trnh by thng tin ny trong thuyt minh bo co ti chnh theo yu cu ca kim ton vin. Gi s ngoi vn nu trn, khng c vn bt thng hay cn phi lu no khc. Yu cu: Anh/Ch hy lp bo co kim ton trnh by kin ca mnh v bo co ti chnh ca cng ty Nam Vit. Bi lm: Lp Bo co kim ton trnh by kin ca kim ton nu v BCTC ca cng ty Nam Vit.
CNG TY KIM TON HA BNH
a ch, in thoi, fax...

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BO CO KIM TON V BO CO TI CHNH NM CA CNG TY NAM VIT
Knh gi: Cc c ng ca Cng ty NAM VIT Chng ti kim ton bo co ti chnh gm: Bng cn i k ton ti ngy 31/12/X, Bo co kt qu kinh doanh, Bo co lu chuyn tin t v Thuyt minh bo co ti chnh nm ti chnh kt thc ngy 31/12/X c lp ngy ... ca Cng ty Nam vit t trang ... n trang ... km theo. Vic lp v trnh by bo co ti chnh ny thuc trch nhim ca Gim c cng ty. Trch nhim ca chng ti l a ra kin v cc bo co ny cn c trn kt qu kim ton ca chng ti. C s kin: Chng ti thc hin cng vic kim ton theo cc chun mc kim ton Vit Nam. Cc chun mc ny yu cu cng vic kim ton lp k hoch v thc hin c s m bo hp l rng cc bo co ti chnh khng cn cha ng cc sai st trng yu. Chng ti thc hin vic kim tra theo phng php chn mu v p dng cc th nghim cn thit, cc bng chng xc minh nhng thng tin trong bo co ti chnh; nh gi vic tun th cc chun mc v ch k ton hin hnh (hoc c chp nhn), cc nguyn tc v phng php k ton c p dng, cc c tnh v xt on quan trng ca Gim c cng nh cch trnh by tng qut cc bo co ti chnh. Chng ti cho rng cng vic kim ton ca chng ti a ra nhng c s hp l lm cn c cho kin ca chng ti. kin ca kim ton vin: Trong nm ti chnh hin hnh, Cng ty d mua mt thit b tr gi 5.000 triu ng t mt bn lin quan v nghip v ny khng c trnh by trong thuyt minh bo co ti chnh. Gi tr cn li ca thit b ny c bao gm trn bng cn i k ton l xxx ng v chi ph khu hao trn bo co kt qu hot ng kinh doanh l yyy ng. Theo kin ca chng ti, ngoi tr vic trnh by thiu trn, bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu tnh hnh ti chnh ca cng ty NAM VIT ti ngy 31/12/X, cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ti ngy 31/12/X, ph hp vi chun mc v ch k ton Vit Nam hin hnh v cc quy nh php l c lin quan. H Ni, ngy... thng... nm ...
CNG TY KIM TON HO BNH
Gim c (H v tn, ch k, ng du) S ng k hnh ngh...

THI S 03
Kim ton vin (H v tn, ch k) S ng k hnh ngh...
Cu hi 1: Anh (Ch) gii thch iu kin v trch nhim ca kim ton vin hnh ngh?
Bi lm: a) iu kin ca KTV hnh ngh - Mun l KTV (KTV) hnh ngh trc ht phi c tiu chun KTV theo qui nh: + C phm cht o c ngh nghip, trung thc, lim khit, c thc chp hnh php lut + C bng c nhn chuyn ngnh kinh t - ti chnh - ngn hng hoc k ton kim ton, c thi gian cng tc thc t trong lnh vc ti chnh, k ton t 5 nm tr ln hoc lm tr l kim ton trong mt doanh nghip kim ton t 4 nm tr ln. + C kh nng s dng ting nc ngoi thng dng v s dng thnh tho my vi tnh. + C chng ch KTV do B Ti chnh cp. Ngi c chng ch chuyn gia k ton hoc chng ch k ton, kim ton do t chc nc ngoi hoc t chc quc t v k ton, kim ton c Vit nam tha nhn cp th phi t k thi st hch v php lut kinh t, ti chnh, k ton, kim ton Vit Nam do B Ti chnh t chc. - Phi c hp ng lao ng lm vic trong mt doanh nghip kim ton c thnh lp v hot ng hp php Vit nam. Ring i vi ngi nc ngoi th phi c php c tr ti Vit Nam t 1 nm tr ln. - Cc iu kin khc: + Ti mt thi im nht nh, KTV ch c ng k v hnh ngh ti mt doanh nghip kim ton; + Ngi ng k hnh ngh kim ton t nm th hai tr i phi c thm iu kin tham gia y chng trnh cp nht kin thc hng nm theo qui nh. b) Trch nhim ca KTV hnh ngh - Chp hnh cc nguyn tc hot ng kim ton c lp quy nh (bao gm: Tun th php lut, chun mc kim ton Vit Nam, chu trch nhim trc php lut v hot ng ngh nghip v kt qu kim ton, tun th o c ngh nghip kim ton, bo m tnh c lp v chuyn mn, nghip v, li ch v tnh trung thc, ng php lut, khch quan ca hot ng kim ton c lp, bo mt cc thng tin ca n v c kim ton, tr trng hp n v c kim ton ng hoc php lut c quy nh khc). - Trong qu trnh thc hin dch v, KTV khng c can thip vo cng vic ca n v ang c kim ton. - K bo co kim ton v chu trch nhim v hot ng ngh nghip ca mnh. - T chi lm kim ton cho khch hng nu xt thy khng nng lc chuyn mn, khng iu kin hoc khch hng vi phm cc quy nh ca Ngh nh v kim ton c lp.
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- Thng xuyn trau di kin thc chuyn mn v kinh nghim ngh nghip. Thc hin chng trnh cp nht kin thc hng nm theo quy nh ca B Ti chnh. - KTV hnh ngh vi phm cc qui nh lin quan n hnh ngh kim ton, trch nhim ca KTV hnh ngh, cc trng hp khng c lm kim ton, cc hnh vi nghim cm i vi KTV hnh ngh th tu theo tnh cht v mc vi phm s b tm nh ch, cm vnh vin ng k hnh ngh kim ton hoc phi chu trch nhim theo quy nh ca php lut. - Cc trch nhim khc theo quy nh ca php lut. Cu hi 2: Anh (Ch) trnh by trch nhim ca kim ton vin i vi gian ln v sai st ca n v c kim ton? Khi pht hin gian ln v sai st th kim ton vin phi lm g? Bi lm: a) Trch nhim ca KTV i vi gian ln v sai st: Trong qu trnh kim ton, KTV c trch nhim gip n v pht hin, x l v ngn nga gian ln v sai st, nhng KTV khng phi chu trch nhim trc tip trong vic ngn nga cc gian ln v sai st n v m h kim ton. Khi lp k hoch v khi thc hin kim ton, KTV phi nh gi ri ro v nhng gian ln v sai st c th c, lm nh hng trng yu n bo co ti chnh v phi trao i vi Gim c (hoc ngi ng du) n v v mi gian ln hoc sai st quan trng pht hin c. Trn c s nh gi ri ro, KTV phi thit lp cc th tc kim ton thch hp nhm m bo cc gian ln v sai st c nh hng trng yu n bo co ti chnh u c pht hin. KTV phi thu thp y bng chng kim ton thch hp chng minh l khng c gian ln hoc sai st lm nh hng trng yu n bo co ti chnh; hoc nu c gian ln, sai st th c pht hin, c sa cha hoc trnh by trong bo co ti chnh, v KTV phi ch ra nh hng ca gian ln v sai st n bo co ti chnh. Do nhng hn ch vn c ca kim ton, nn d tun th cc nguyn tc v th tc kim ton th ri ro do khng pht hin ht cc gian ln v sai st ca KTV lm nh hng trng yu n bo co ti chnh vn c th xy ra. Khi xy ra ri ro do khng pht hin ht cc gian ln v sai st lm nh hng trng yu n bo co ti chnh c kim ton th phi xem xt vic chp hnh y nguyn tc v th tc kim ton trong tng hon cnh c th v tnh thch hp ca cc kt lun trong bo co kim ton da trn kt qu ca cc th tc kim ton thc hin. Ri ro khng pht hin ht cc sai phm trng yu do gian ln cao hn ri ro khng pht hin ht cc sai phm trng yu do sai st, v gian ln thng i km vi cc hnh vi c che du gian ln. KTV c quyn chp nhn nhng gii trnh, cc ghi chp v ti liu ca khch hng khi c bng chng v vic khng c gian ln v sai st. Tuy vy, KTV phi c thi hoi nghi mang tnh ngh nghip trong qu trnh lp k hoch v thc hin kim ton v phi lun thc c rng c th tn ti nhng tnh hung hoc s kin dn n nhng sai st trng yu trong bo co ti chnh.
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Nh vy trong qu trnh kim ton, KTV c trch nhim gip n v c kim ton trong vic pht hin, ngn nga v x l cc gian ln v sai st, nhng KTV khng phi chu trch nhim trc tip trong vic ngn nga cc gian ln v sai st n v m mnh kim ton khi lp k hoch v khi thc hin kim ton. KTV phi nh gi ri ro v cc c gin ln v sai st c th c, lm nh hng trng yu n Bo co ti chnh v phi thit lp cc th tc kim ton thch hp nhm m bo cc gian ln v sai st c nh hng tt yu n BCTC u c pht hin. b) Khi pht hin gian ln v sai st, KTV phi: - Thng bo cho gim c hoc ngi ng u: KTV phi thng bo kp thi nhng pht hin ca mnh cho Gim c n v c kim ton trong thi hn nhanh nht trc ngy pht hnh BCTC, hoc trc ngy pht hnh Bo co kim ton, khi: + KTV nghi ng c gian ln, mc d cha nh gi c nh hng ca gian ln ny ti bo co ti chnh; + C gian ln hoc c sai st trng yu. Khi nghi ng c gian ln, hoc pht hin ra gian ln hoc sai st trng yu xy ra hoc c th xy ra, KTV phi cn nhc tt c cc tnh hung xem cn thng bo cho cp no. Trng hp c gian ln, KTV phi nh gi kh nng gian ln ny lin quan n cp qun l no. Trong hu ht cc trng hp xy ra gian ln, KTV phi thng bo cho cp qun l cao hn cp ca nhng ngi c dnh lu n gian ln . Khi nghi ng gian ln c lin quan n ngi Lnh o cao nht trong n v c kim ton th thng thng KTV phi tham kho kin ca chuyn gia t vn php lut xc nh cc th tc cn tin hnh. - Thng bo cho ngi s dng bo co kim ton: Nu KTV kt lun rng c gian ln hoc sai st lm nh hng trng yu n bo co ti chnh nhng gian ln hoc sai st ny khng c n v sa cha hoc khng c phn nh y trong bo co ti chnh, th KTV phi a ra kin chp nhn tng phn hoc kin khng chp nhn. Trng hp c gian ln hoc sai st c th lm nh hng trng yu n bo co ti chnh mc d phn nh y trong bo co ti chnh nhng KTV vn phi ch r ra trong Bo co kim ton. Nu n v khng cho php KTV thu thp y cc bng chng kim ton thch hp nh gi gian ln hoc sai st xy ra hoc c th xy ra lm nh hng trng yu n bo co ti chnh th KTV phi a ra kin chp nhn tng phn hoc kin t chi v phm vi kim ton b gii hn. Nu khng th xc nh c y gian ln hoc sai st xy ra do hn ch khch quan t bn ngoi hoc do ch quan trong n v c kim ton th KTV phi xt ti nh hng ca gian ln hoc sai st ny ti Bo co kim ton. - Thng bo cho c quan chc nng c lin quan: KTV c trch nhim bo mt cc thng tin, s liu ca khch hng, tr trng hp n v c kim ton c gian ln hoc sai st m theo qui nh ca php lut, KTV phi thng bo hnh vi gian ln hoc sai st cho c quan chc nng c lin quan. Trng hp ny, KTV c php trao i trc vi chuyn gia t vn php lut.
KTV c php chm dt hp ng kim ton khi xt thy n v c kim ton khng c bin php cn thit x l i vi gian ln m KTV cho l cn thit trong hon cnh c th, k c cc gian ln khng nh hng trng yu n bo co ti chnh. Trng hp rt khi hp ng kim ton, nu KTV khc c thay th yu cu cung cp thng tin v khch hng th KTV hin ti phi thng bo r l do chuyn mn dn ti buc phi chm dt hp ng. KTV hin ti c th tho lun v thng bo vi KTV khc c thay th v cc thng tin ca khch hng ph hp vi lut php, yu cu v o c ngh nghip kim ton c lin quan v phm vi cho php ca khch hng. Nu khch hng khng cho php tho lun v cng vic ca h th KTV hin ti cng phi thng bo v vic khng cho php ny cho KTV c thay th. Cu hi 3: Khi thu thp bng chng kim ton i vi khon mc N phi thu ca khch hng cn phi tho mn nhng c s dn liu no? Kim ton vin thng quan tm v ch hn n nhng c s dn liu no, v sao? Trnh by khi qut cc th tc kim ton cn p dng i vi kim ton khom mc N phi thu khch hng. Bi lm: * Khi thu thp bng chng kim ton i vi khon mc N phi thu ca khch hng, cn phi tho mn cc c s dn liu: - Hin hu v quyn: Tt c cc khon n phi thu ca khch hng phn nh trn BCTC l c tht v thuc quyn s hu ca n v - y : Tt c cc khon n phi thu pht sinh c lin quan n bo co ti chnh phi c ghi chp, phn nh y . - nh gi v chnh xc: Cc khon n phi thu c nh gi v tnh ton trn c s chun mc k ton, ch k ton hin hnh, cc khon phi thu pht sinh phi c ghi chp phn nh ng v vic tng hp tnh ton s liu l chnh xc. - Trnh by v cng b: Cc khon n phi thu c phn loi, trnh by v cng b ph hp vi chun mc v ch k ton hin hnh. * KTV thng quan tm v ch hn n cc c s dn liu l s hin hu v nh gi v cc khon n phi thu khch hng thng b khai bo cao hn thc t v vic lp d phng cc khon n phi thu theo gi tr c th thu hi l mt c tnh k ton v c th nh hng trng yu n bo co ti chnh. * Khi qut cc th tc kim ton cn p dng i vi kim ton n phi thu khch hng: - Cc th tc kim sot tm hiu v nh gi h thng kim sot ni b i vi chu trnh bn hng v thu tin: + Tip nhn n t hng v xt duyt hn mc bn chu: Kim tra danh sch khch hng, cc thng tin lin quan v xt duyt bn chu, cn chn mu chng t v kim tra s phn tch trch nhim gia phn tip nhn v ph duyt tnh lin tc ca ho n vi phiu gi hng, chn mu kim tra cc lnh bn hng... + Gi hng v lp ho n: Chn mu ho n kim tra s ph hp gia s lng, n gi trn ho n so vi phiu giao hng, lnh bn hng, n t hng. Chn
mu ho n kim tra chi tit s lng, n gi, chit khu, vic thanh ton i chiu s chi tit doanh thu, n phi thu... lu nh s lin tc ca ho n v phiu gi hng. Kim tra pht hin cc hng ho c phiu gi hng m cha lp ho n. Chn mu chng t kim tra s ph hp gia s lng, n gi trn ho n so vi phiu giao hng, lnh bn hng + K ton n phi thu: Chn mu kim tra chng t mt s khch hng, kim tra i chiu chi tit vi tng hp, vic gi thng bo n nh k, xem xt s hp l ca vic xt duyt x l xo s n kh i. C th: - S phn tch trch nhim gia ngi theo di, ghi s v ngi kim tra, lp giy i n - S ph hp gia s tng hp v chi tit n phi thu ca khch hng - Vic theo di cc khon n qu hn, n kh i - S ph duyt ph hp cho vic xo s n phi thu. - Cc th nghim c bn ch yu: + Quy trnh phn tch: . Phn tch s d n phi thu, phn tch theo tui n cui k v u k nhn bit cc thay i bt thng . Tnh vng quay n phi thu v so snh vi k trc, vi trung bnh ngnh pht hin cc khon n qu hn bt thng. . Tnh t l d phng n phi thu kh i trn doanh thu, tnh t l d phng n phi thu kh i trn tng n phi thu cui k so vi k trc, xem xt s hp l ca vic xo s n kh i. + Gi th xc nhn . Gi th xc nhn l th tc kim ton rt hiu qu khng nh tnh hin hu ca N phi thu. Thi im gi th xc nhn tt nht ngay sau thi im kt thc nin hoc trc khi kt thc nin tu tng trng hp th v kim tra nhng nghip v pht sinh gia thi gian xc nhn vi thi im kt thc nin . KTV phi gi th xc nhn nu xt thy c kh nng khch n s phc p. Nu xt thy c kh nng khch n khng phc p th xc nhn, KTV phi thit k cc th tc thay th, v d nh: Kim tra cc ti liu to thnh s d n phi thu v xem xt vic thanh ton cc khon n phi thu pht sinh sau ngy kt thc nin . . Th xc nhn c th thc hin theo 2 dng: Dng A ghi r s n phi thu v yu cu khch n xc nhn l ng hoc bng bao nhiu hoc dng B khng ghi r s n phi thu m yu cu khch n ghi r s n phi thu hoc c kin khc.Chn mu gi th xc nhn. . Kim tra, xem xt th tr li.Nu th tr li l khng ng hoc c kin khc th phi tm hiu nguyn nhn v c cc th tc kim ton b sung cn thit. KTV cn ch cc trng hp khng nhn c th tr li th gi xc nhn thm.
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KTV phi theo di, kim tra v nh gi kt qu xc nhn tt c th xc nhn gi v nhn m bo tt c th xc nhn u c ghi nhn v nh gi. + Kim tra lp d phng n phi thu kh i: Ngoi qui trnh phn tch, KTV phi tin hnh cc th nghim chi tit, c th: . Xem xt h s, trao i vi nhng ngi c lin quan kim tra cc c s dng lp d phng ca n v c y khng, xem xt s ph hp vi chun mc, ch k ton. . Xem xt cc khon n phi thu qu hn, c tranh chp, cc v kin tng php l xem xt nh gi kh nng lp d phng n phi thu kh i. KTV phi xem xt vic thanh ton cc khon n phi thu sau ngy kt thc nin k ton. . Kim tra c s v s ph duyt cho vic xo s cc khon phi thu kh i trong nm. + Kim tra vic kho s nghip v bn hng: . Khi kim k ghi nhn s hiu v ni dung cc chng t gi hng cui cng i chiu sau ny. . Kim tra cc phiu giao hng xung quanh ngy kho s, i chiu vi d liu kim k xc nh thi im ghi nhn doanh thu v n phi thu. . R sot cc nghip v bn hng gn thi im cui k c gi tr ln... + Kim tra s ph hp gia s tng hp v s chi tit bn hng v n phi thu. Cu hi 4: Doanh nghip TOHADICO bn mt thit b tr gp vi tng s tin theo gi tr gp (cha tnh thu GTGT) l 500 triu ng, gi bn thu tin ngay l 380 triu ng, thu GTGT phi np l 38 triu ng. Vic bn hng c thc hin vo ngy 31/12/2005. S tin ny c thanh ton trong vng 5 nm k t ngy mua hng, s tin ny c tr cui mi nm l 100 triu ng. Li sut chit khu hng nm l 10%/nm. K ton doanh nghip tnh ton v ghi nhn ring bt ton cho nm 2005 nh sau: N TK 131 - Phi thu khch hng C TK 511 - Doanh thu bn hng ha v dchv C TK 515 - Doanh thu hot ng ti chnh C TK 3331 - Thu GTGT phi np Bit rng: Thu sut thu TNDN l 28%. Cu hi: Hch ton nh vy ng hay sai, nu sai th nh hng n Bo co kt qu hot ng kinh doanh v Bng cn i k ton nm 2005 nh th no? Bi lm: Gi s s tin tr cui nm 100 triu tc l cui mi nm k t ngy mua hng (31/12/2006 tr i). Gi s vic ghi nhn gi vn thit b ca cng ty l ng. 538 tr 450 tr 50 tr 38 tr
(ng thi ghi nhn gi vn ca hot ng trn l 300 triu ng)
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Bt ton ghi nhn doanh thu bn tr gp thit b ghi ca doanh nghip l sai. Bt ton ng phi ghi l: N TK 131 - Phi thu khch hng C TK 511 - Doanh thu bn hng C TK 3387 - Doanh thu cha thc hin C TK 3331 - Thu GTGT phi np 538 triu 380 triu 120 triu 38 triu
Ton b khon chnh lch gia gi bn tr gp - gi bn tr tin ngay cha c ghi nhn l doanh thu trong nm 2005 (t 2006 mi thu). Vic hch ton sai ca doanh nghip nh hng n Bo co ti chnh: * Bo co kt qu hot ng kinh doanh b nh hng: + Doanh thu bn hng v cung cp dch v tng 450 - 380 + Li nhun gp v bn hng v cung cp dch v tng + Doanh thu hot ng ti chnh tng + Li nhun gp t hot ng kinh doanh tng + Tng li nhun trc thu TNDN tng + Li nhun sau thu TNDN tng Bng cn i k ton b nh hng: + Thu v cc khon phi np Nh nc tng ln + Doanh thu cha thc hin gim i + Li nhun cha phn phi tng ln Tng ti sn v tng ngun vn khng thay i Cu hi 5: Vo u nm 2005, Cng ty HADICO mua mt phn mm mi thay th cho mt phn mm iu khin mt h thng my cp liu t ng cho nh my sn xut c hot ng phc tp (phn mm c trang b t nm 2003 cng h thng my cp liu t ng). Phn mm mi ny tr gi 200 triu ng cha bao gm thu GTGT, c tnh s phi thay th sau 5 nm s dng, gi tr thanh l c tnh bng 0. H thng my cp liu t ng v phn mm iu khin c c mua t nm 2003, c thi gian s dng c tnh l 6 nm. Khi nhn phn mm mi ny, k ton doanh nghip tnh ton v ghi nhn ti sn ny trong nm 2005 nh sau: Nguyn gi TSC c ghi nhn ti nm 2005: N TK 213 - Ti sn c nh v hnh N TK 133 - Thu GTGT c khu tr C TK lin quan (111, 112, 331...) Khu hao nm 2005: N TK 6274 - Chi ph khu hao SXC
= = =
70 triu 70 triu 50 triu
= 120 triu = 120 triu = 86,4 triu 33,6 triu 120,0 triu 86,4 triu
+ Chi ph thu TNDN (thu TNDN phi np) tng 120 x 28% = 33,6 triu
200 tr 20 tr 220 tr 40 tr
114
C TK 2143 - Khu hao ti sn c nh v hnh
40 tr
Bit rng: Thu sut thu GTGT l 10%; Thu sut thu TNDN l 28%. Cu hi: Hy ch ra nhng sai st trong vic hch ton cc nghip v trn v phn tch s nh hng ca chng ti cc Bo co ti chnh nh th no? Bi lm: Vic ghi nhn phn mm l ti sn c nh v hnh v tnh khu hao phn mm l sai v trong trng hp ny phn mm c cha ng trong mt thc th vt cht l h thng my cp liu t ng. Phn mm ny l mt b phn khng th tch ri vi h thng my cp liu t ng h thng my cp liu t ng c th hot ng c. Do theo Chun mc k ton s 04 TSC v hnh, phn mm l mt b phn ca TSC hu hnh, v vy phn mm phi c ghi nhn l TSC hu hnh v tnh khu hao cng vi h thng my cp liu t ng. -Vic tnh v hch ton khu hao phn mm sai c s tin v ti khon, phi hch ton khu hao vo TK2141. + Gi tr phi khu hao ca phn mm l 200 triu ng. + Thi gian khu hao l 4 nm v theo nguyn tc thn trng, thi gian s dng c tnh ca phn mm l 4 nm, chnh bng thi gian s dng c tnh cn li ca h thng my cp liu t ng l 4 nm. Mc khu hao hng nm ca phn mm phi trch l: 200 x 1/4 = 50 triu Mc khu hao trch: 200 x 1/5 Chnh lch: nh hng ca sai st: Vic ghi nhn chi ph khu hao t hn mc phi ghi nhn 10 triu nh hng n: * Bo co kt qu hot ng kinh doanh nm 2005: + Gi vn hng bn + Li nhun gp t hot ng kinh doanh + Tng li nhun k ton trc thu TNDN + Chi ph thu TNDN(thu TNDN phi np) + Li nhun sau thu TNDN * Bng cn i k ton nm 2005: + TSC hu hnh + TSC v hnh + Hao mn lu k TSC v hnh + Li nhun cha phn phi nm nay gim 200 triu tng 200 triu gim 10 triu tng 7,2 triu gim 10 triu tng 10 triu tng 10 triu tng 2,8 triu tng 7,2 triu = 40 triu = 10 triu
+ Thu v cc khon phi np Nh nc tng 2,8 triu Tng ti sn tng 10 triu ng v tng ngun vn tng 10 triu ng.
115
Cu hi 6: Ti mt n v c kim ton cho nm ti chnh kt thc ngy 31/12/2005, c mt s nghip v chnh lch t gi ngoi t (lin quan n cc hot ng sn xut kinh doanh trong nc) nh sau: 1) Khon chnh lch t gi t nghip v thanh ton mt khon n phi tr gc ngoi t (USD) nh sau: S tin ghi nhn phi tr ban u (trong nm 2005) bng ng Vit Nam l 150 triu ng. Do t gi tng dn trong nm nn khi thanh ton khon n ny s tin bng ng Vit Nam tr l 160 triu ng. 2) Khon chnh lch t gi do thu hi mt khon n phi thu gc ngoi t (USD) nh sau: S tin ghi nhn phi thu ban u l 300 triu VN. Do t gi tng, khi thanh ton thc t s tin bng ng Vit Nam thu c l 320 triu ng. 3) Ti 31/12/2005, doanh nghip thc hin nh gi li mt s khon n vay di hn phi tr gc ngoi t (USD) v pht sinh chnh lch t gi nh sau: S n phi tr c ghi nhn ban u bng ng Vit Nam l 1.500 triu ng. Cui nm khi nh gi li s d ny, khon phi tr c ghi nhn l 1.600 triu ng. K ton n v hch ton 10 triu ng (nghip v 1) vo chi ph hot ng ti chnh; 20 triu ng (nghip v 2) vo thu nhp hot ng ti chnh v 100 triu ng (nghip v 3) treo li trn s d N ti khon 4131 Chnh lch t gi hi oi nh gi li cui nm ti chnh. Cu hi: Theo Anh (Ch) n v hch ton nh vy ng hay sai? Nu sai th nh hng n nhng ch tiu no trn cc Bo co ti chnh? Bi lm: * Nguyn tc hch ton chnh lch t gi hi oi i vi cc nghip v phi thu, phi tr c gc ngoi t lin quan n hot ng sn xut, kinh doanh: - Pht sinh bn c cc TK phi tr, bn N cc TK phi thu ghi theo t gi ti ngy giao dch l t gi thc t hoc t gi giao dch BQ lin ngn hng. . - Khi thanh ton cc khon N phi tr v khi thu hi cc khon N phi thu, th bn n cc TK phi tr, bn c ca cc TK phi thu ghi theo t gi ghi s (nhp trc, xut trc, bnh qun gia quyn). - Chnh lch t gi c hch ton ngay vo Chi ph ti chnh (l t gi) ghi N TK 635 hoc Doanh thu hot ng ti chnh (li t gi) ghi C TK 515. V vy vic hch ton cc nghip v (1) v (2) l ng v khng nh hng n Bo co ti chnh. * Khi nh gi li s d cc khon mc tin t c gc ngoi t vo thi im cui nm ti chnh, khon chnh lch t gi hi oi pht sinh do nh gi li c hch ton vo ti khon 4131. Sau , kt chuyn ton b khon chnh lch t gi hi oi pht sinh do nh gi li (theo s thun sau khi b tr s pht sinh bn N v bn C ca TK 4131) vo bn N TK 635 (nu l t gi), hoc bn C TK 515 (nu li t gi). V vy nghip v (3) n v hch ton sai (mi ch dng TK 4131). Vic hch ton nh trn nh hng n Bo co ti chnh: * i vi Bo co kt qu hot ng kinh doanh:
Vic khng kt chuyn chnh lch t gi ca nghip v (3) vo TK 635 Chi ph ti chnh, lm cho: + Chi ph ti chnh gim 100 triu + Li nhun thun t hot ng kinh doanh tng + Tng li nhun trc thu TNDN tng + Li nhun sau thu TNDN tng * i vi Bng cn i k ton: Vic khng x l s d cui k TK 4131 v cc bt ton c lin quan lm cho: + Li nhun cha phn phi nm nay tng + Chnh lch t gi hi oi (l lu k) tng 100 triu 100 triu 100 triu 100 triu 100 triu
VIII. H THNG VN BN PHP LUT V KIM TON
1. 38 chun mc kim ton Vit Nam c B Ti chnh ban hnh v cng b: Cho ti nay, B Ti chnh Vit Nam ban hnh v cng b 7 t vi 38 CMKT sau: - Chun mc s 200 - Mc tiu v nguyn tc c bn chi phi kim ton BCTC - Chun mc s 210 - Hp ng kim ton - Chun mc s 220 - Kim sot cht lng hot ng kim ton - Chun mc s 230 - H s kim ton - Chun mc s 240 - Gian ln v sai st - Chun mc s 250 - Xem xt tnh tun th php lut v cc quy nh trong kim ton BCTC - Chun mc s 260 - Trao i cc vn quan trng pht sinh khi kim ton vi lnh o n v c kim ton - Chun mc s 300 - Lp k hoch kim ton - Chun mc s 310 - Hiu bit v tnh hnh kinh doanh - Chun mc s 320 - Tnh trng yu trong kim ton - Chun mc s 330 - Th tc kim ton trn c s nh gi ri ro - Chun mc s 400 - nh gi ri ro v kim sot ni b - Chun mc s 401 - Thc hin kim ton trong mi trng tin hc - Chun mc s 402 - Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi - Chun mc s 500 - Bng chng kim ton - Chun mc s 501 - Bng chng kim sot b sung i vi cc khon mc v s kin c bit
- Chun mc s 505 - Thng tin xc nhn bn ngoi - Chun mc s 510 - Kim ton nm u tin - S d u nm ti chnh - Chun mc s 520 - Quy trnh phn tch - Chun mc s 530 - Ly mu kim ton v cc th tc la chn khc - Chun mc s 540 - Kim ton cc c tnh k ton - Chun mc s 545 - Kim ton vic xc nh v trnh by gi tr hp l - Chun mc s 550 - Cc bn lin quan - Chun mc s 560 - Cc s kin pht sinh sau ngy kho s k ton lp BCTC - Chun mc s 570 - Hot ng lin tc - Chun mc s 580 - Gii trnh ca Gim c - Chun mc s 600 - S dng t liu ca KTV khc - Chun mc s 610 - S dng t liu ca kim ton ni b - Chun mc s 620 - S dng t liu ca chuyn gia - Chun mc s 700 - Bo co kim ton v BCTC - Chun mc s 710 - Thng tin c tnh so snh - Chun mc s 720 - Nhng thng tin khc trong ti liu c BCTC kim ton - Chun mc s 800 - Bo co kim ton v nhng cng vic kim ton c bit - Chun mc s 910 - Cng tc sot xt BCTC - Chun mc s 920 - Kim tra thng tin ti chnh trn c s cc th tc tho thun trc - Chun mc s 930 - Dch v tng hp thng tin ti chnh - Chun mc s 1000 - Kim ton bo co quyt ton vn u t hon thnh - Chun mc o c ngh nghip k ton, kim ton Vit Nam. 2. Danh mc h thng vn bn php lut v kim ton - Ngh nh s 105/2004/N-CP ngy 30/3/2004 ca Chnh ph v kim ton c lp. - Ngh nh s 133/2005/N-CP ngy 31/10/2005 ca Chnh ph v sa i, b sung mt s iu ca Ngh nh s 105/2004/N-CP. - Quyt nh s 120/1999/Q-BTC ngy 20/9/1999 ca B trng B Ti chnh v vic ban hnh v cng b 4 chun mc kim ton Vit Nam (t 1). - Quyt nh s 219/2000/Q-BTC ngy 29/12/2000 ca B trng B Ti chnh v vic ban hnh v cng b 6 chun mc kim ton Vit Nam (t 2). - Quyt nh s 143/2001/Q-BTC ngy 21/12/2001 ca B trng B Ti chnh v vic ban hnh v cng b 6 chun mc kim ton Vit Nam (t 3).
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- Quyt nh s 28/2003/Q-BTC ngy 14/3/2003 ca B trng B Ti chnh v vic ban hnh v cng b 5 chun mc kim ton Vit Nam (t 4). - Quyt nh s 195/2003/Q-BTC ngy 28/11/2003 ca B trng B Ti chnh v vic ban hnh v cng b 6 chun mc kim ton Vit Nam (t 5). - Quyt nh s 03/2005/Q-BTC ngy 18/01/2005 ca B trng B Ti chnh v vic ban hnh v cng b 06 chun mc kim ton Vit Nam (t 6). - Quyt nh s 47/2005/Q-BTC ngy 14/7/2005 ca B trng B Ti chnh v vic chuyn giao cho Hi ngh nghip thc hin mt s ni dung cng vic qun l hnh ngh k ton, kim ton. - Quyt nh s 87/2005/Q-BTC ngy 01/12/2005 ca B trng B Ti chnh v vic ban hnh v cng b chun mc o c ngh nghip k ton, kim ton Vit Nam. - Quyt nh s 101/2005/Q-BTC ngy 29/12/2005 ca B trng B Ti chnh v vic ban hnh v cng b 04 chun mc kim ton Vit Nam (t 7). - Quyt nh s 32/2007/Q-BTC ngy 15/5/2007 ca B trng B Ti chnh v ban hnh "Quy ch kim sot cht lng dch v k ton, kim ton". - Quyt nh s 89/2007/Q-BTC ngy 24/10/2007 ca B trng B Ti chnh v la chn doanh nghip kim ton c chp thun kim ton cho t chc pht hnh, t chc nim yt v t chc kinh doanh chng khon. - Quyt nh s 94/2007/Q-BTC ngy 16/11/2007 ca B trng B Ti chnh ban hnh Quy ch thi v cp Chng ch KTV v Chng ch hnh ngh k ton. - Thng t s 64/2004/TT-BTC ngy 29/6/2004 ca B Ti chnh hng dn thc hin mt s iu ca Ngh nh s 105/2004/N-CP ngy 30/3/2004 ca Chnh ph v kim ton c lp. - Thng t s 60/2006/TT-BTC ngy 28/6/2006 ca B Ti chnh hng dn tiu chun, iu kin thnh lp v hot ng i vi doanh nghip kim ton. - Thng t s 72/2007/TT-BTC ngy 27/6/2007 ca B Ti chnh hng dn vic ng k v qun l hnh ngh k ton. * * *
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I. NHNG VN CHUNG V HOT NG KIM TON

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IV. QUY TRNH KIM TON

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Download Lun vn kim ton

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Download Lun vn kim ton

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a ch, in thoi, fax...

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Gim c (H v tn, ch k, ng du) S ng k hnh ngh...

Kim ton vin (H v tn, ch k) S ng k hnh ngh...

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(ng thi ghi nhn gi vn ca hot ng trn l 300 triu ng)

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70 triu 70 triu 50 triu

C TK 2143 - Khu hao ti sn c nh v hnh

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VIII. H THNG VN BN PHP LUT V KIM TON

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