Cu 1:

1. C s dn liu l: Theo chun mc kim ton 500: 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. 2. Mt c s dn liu a ra phi c gii trnh cc kha cnh: a. Hin hu; Quyn v ngha v; Pht sinh + 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; + 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; + 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; b. tnh nh gi; y ; chnh xc + y : Ton b ti sn, cc khon n, nghip v hay giao dch xy ra c lin quan n BCTC phi c ghi chp ht cc s kin lin quan; + nh gi: Mt ti sn hay mt khon n c ghi chp theo gi tr thch hp trn c s chun mc v ch k ton hin hnh (hoc c tha nhn); Chnh xc: Mt nghip v hay mt s kin c ghi chp theo ng gi tr ca n, doanh thu hay chi ph c ghi nhn ng k, ng khon mc v ng v ton hc. c. 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).

Cu 3:
1. Khi nim KTV: 2. Yu cu ca KTV: - Yu cu v tnh c lp - Cc yu cu v t cht o c - Cc yu cu v nng lc nghip v (1) Yu cu v tnh c lp Yu cu ny c xem nh l iu kin cn t c mc tiu ca hot ng kim ton, c lp l nguyn tc hnh ngh c bn ca kim ton vin. Kt qu kim ton s khng c gi tr khi nhng ngi s dng kt qu kim ton tin rng cuc kim ton thiu tnh c lp cho d cuc kim ton c thc hin bi ngi c trnh cao n u. Yu cu v tnh c lp i hi s trung thc v trch nhim ca kim ton vin i vi nhng ngi s dng kt qu kim ton, ng thi cc kim ton vin khng b rng buc trong vic tip xc vi cc ti liu v bo co ca doanh nghip. Trong qu trnh kim ton, kim ton vin phi thc s khng b chi phi hoc tc ng bi bt k li ch vt cht hoc tnh thn no lm nh hng n s trung thc khch quan v c lp ngh nghip ca mnh. Mi cu hi v tnh hnh kinh doanh hoc cc s l k ton trong cc giao dch ca doanh nghip cn c tr li y v m bo rng kim ton vin khng b hn ch trong vic thu thp cc bng chng kim ton. m bo yu cu ny, ngoi mt ch quan v t cht o c ca kim ton vin cn duy tr v m bo tnh c lp trong qu trnh kim ton, php lut yu cu cc kim ton vin khng c thc hin kim ton cho cc khch hng m kim ton vin c quan h gia nh, h hng hoc quyn li v mt kinh t. (2) Yu cu v t cht o c Con ngi lun l nhn t quan trng v mang tnh quyt nh trong cc hot ng kinh t, x hi. c bit trong lnh vc dch v kim ton, khi m sn phm ca hot ng ny khng c khun mu nh sn v ph thuc vo tnh ch quan ca kim ton vin. iu quan trng l kim ton vin phi lun duy tr c tnh c lp, khch quan khi tin hnh cng vic cng nh khi xem

xt, nh gi cc bng chng kim ton lm c s a ra kin v bo co ti chnh. Kim ton vin phi l c lng tm ngh nghip, lun lm vic vi s thn trng cao nht vi tinh thn lm vic chuyn cn. Trong qu trnh kim ton phi m bo thng thn trung thc v c chnh kin r rng. ng thi kim ton vin phi cng bng, tn trng s tht v khng c thnh kin thin v. Kim ton vin phi thng xuyn rn luyn tnh cn thn mt cch tho ng tt c cc k nng v s sing nng cn thit khi thc hin nhim v ca mnh. Mi s bt cn u c th dn n nhng ri ro kim ton, theo gy nh hng n cc i tng s dng bo co kim ton v trch nhim php l ca kim ton vin. Kim ton vin phi tn trng b mt ca nhng thng tin thu thp c trong qu trnh kim ton, khng c tit l bt k mt thng tin kinh t no lin quan n khch hng cho ngi th ba khi cha c php ca ngi c thm quyn tr khi c ngha v phi cng khai theo yu cu ca php lut hoc trong phm vi quyn hn ngh nghip ca mnh. Kim ton vin phi tn trong php lut. Tnh tn trng php lut th hin trch nhim ca kim ton vin i vi cc i tng s dng bo co kim ton. Kim ton vin phi chp hnh ng cc ch , th l, nguyn tc v lut php ca Nh nc v nhng nguyn tc, chun mc kim ton c tha nhn. kin nhn xt ca kim ton vin c gi tr php l v cc kim ton vin chu trch nhim trc php lut v nhn xt nh gi ca mnh. (3) Yu cu v nng lc, nghip v Nguyn tc c bn chi phi cuc kim ton yu cu kim ton vin phi thc hin cng vic vi y chuyn mn cn thit... . m bo thu thp c cc bng chng kim ton y v thch hp, kim ton vin phi: - C chuyn mn nghip v vng vng v hiu bit v lnh vc kinh doanh ca khch hng - C k nng, kinh nghim v kim ton - Hiu bit v php lut 3. Cc loi kim ton vin: * Phn loi kim ton theo chc nng kim ton

a) Kim ton hiu qu (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. 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. 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. * Phn loi kim ton theo ch th kim ton 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. 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. 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. * Phn loi kim ton theo cc tiu thc khc a. Theo ngi yu cu kim ton - Kim ton theo lut nh - Kim ton theo yu cu ch doanh nghip b. Theo mc ch ca bo co kim ton

Cu 4:
- Bng chng kim ton l tt c cc ti liu, thng tin do kim ton vin thu thp c lin quan n cuc kim ton, v da trn cc thg tin nykim ton vin hnh thnh nn kin ca mnh - Yu cu ca bng chng: a.Thch hp: + L khi nim ch cht lng hay tin cyk cu bng chng kim ton + Cc nhn t nh hng ti tnh thch hp ca bng chng kim ton: Ngun gc ca bng chng kim ton Dng ca bng chng kim ton H thng kim sot ni b b.y : + L khi nim ch s lng cc bng chng m kim ton vin phi thu thp da vo a ra kin ca mnh + Cc nhn t nh hng: Tnh thch hp ca bng chng kim ton Tnh trng yu cu thng tin c kim ton Mc ri ro ca thng tin dc kim ton - Phn loi bng chng kim ton theo ngun gc th bng chng kim ton gm nhng loi: + Bng chng do v c kim ton cung cp + Bng chng do bn ngoi cung cp: i th cnh tranh, bn hng, i tc ca v c kim ton, nhng ng khc + Bng chng thu thp t cc ngun thng tin i chng + Bng chng do kim ton vin t tnh ton

Cu 5:
- Khi nim v gian ln v sai st: + 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 bo co ti chnh. + Sai st: L nhng li khng c c nh hng n bo co ti chnh, nh: Li v tnh ton s hc hoc ghi chp sai; B st hoc hiu sai, lm sai cc khon mc, cc nghip v kinh t; p dng sai cc chun mc, nguyn tc, phng php v ch k ton, chnh sch ti chnh nhng khng c . - Cc yu t cu thnh v nh hng n gian ln v sai st: +Nhng vn lin quan n tnh chnh trc hoc nng lc ca Ban Gim c Cng tc qun l b mt ngi (hay mt nhm ngi) c quyn nm gi, thiu s gim st c hiu lc ca Ban Gim c hoc Hi ng qun tr; C cu t chc ca n v c kim ton phc tp mt cch c ; S bt lc trong vic sa cha nhng yu km ca h thng k ton v h thng kim sot ni b trong khi nhng yu km ny hon ton c th khc phc c; Thay i thng xuyn k ton trng hoc ngi c trch nhim ca b phn k ton v ti chnh; Thiu nhiu nhn vin k ton trong mt thi gian di; B tr ngi lm k ton khng ng chuyn mn hoc ngi b php lut nghim cm; Thay i thng xuyn chuyn gia t vn php lut hoc kim ton vin. + Cc sc p bt thng trong n v hoc t bn ngoi vo n v Ngnh ngh kinh doanh gp kh khn v s n v ph sn ngy cng tng; Thiu vn kinh doanh do l, hoc do m rng quy m doanh nghip qu nhanh; Mc thu nhp gim st; Doanh nghip c hch ton tng li nhun nhm khuych trng hot ng; u t qu nhanh vo ngnh ngh mi hoc loi sn phm mi lm mt cn i ti chnh; Doanh nghip b l thuc qu nhiu vo mt s sn phm hoc mt s khch hng;

Sc p v ti chnh t nhng nh u t hoc cc cp qun l n v; Sc p i vi nhn vin k ton phi hon tt bo co ti chnh trong thi gian qu ngn; hoc phi iu chnh doanh thu, chi ph, kt qu theo yu cu ca n v. +Cc nghip v v s kin khng bnh thng Cc nghip v t xut, c bit xy ra vo cui nin k ton c tc ng n doanh thu, chi ph v kt qu; Cc nghip v hoc phng php x l k ton phc tp; Cc nghip v vi cc bn hu quan; Cc khon chi ph qu cao so vi nhng dch v c cung cp (V d: Ph lut s, t vn hoc i l,...). + Nhng kh khn lin quan n thu thp y bng chng kim ton thch hp Ti liu k ton khng y hoc khng c cung cp kp thi (V d: Khng thu thp chng t ; pht sinh chnh lch ln gia s v bo co, nhng nghip v ghi chp sai hoc ngoi s k ton,...); Lu tr ti liu khng y v cc s kin v nghip v kinh t (V d: chng t cha c ph duyt, thiu ti liu h tr cho nhng nghip v ln hoc bt thng); C chnh lch ln gia s k ton ca n v vi xc nhn ca bn th ba; mu thun gia cc bng chng kim ton; khng gii thch c s thay i ca cc ch s hot ng; Ban Gim c t chi cung cp gii trnh hoc gii trnh khng tho mn yu cu ca kim ton vin. +Nhng nhn t t mi trng tin hc lin quan n cc tnh hung v s kin nu trn Khng ly c thng tin t my vi tnh; C thay i trong chng trnh vi tnh nhng khng lu ti liu, khng c ph duyt v khng c kim tra; Thng tin, ti liu in t my vi tnh khng ph hp vi bo co ti chnh; Cc thng tin in ra t my vi tnh mi ln li khc nhau. - Trch nhim ca KTV i vi gian ln sai st: + KTV phi c trch nhim trong vic pht hin v nh gi nh hng ca gian ln sai st pht hin c + Trch nhim ca KTV trong vic thng bo v gian ln sai st

Cu 6:

Kim ton l quan ta cng minh ca qu kh, l ngi ch ng cho hin ti v l

mt ngi c vn sang sut cho tng lai v: Khi ni kim ton l v quan ta cng minh ca qu kh tc l ni n chc nng kim tra, xc nhn. Trn c s kim tra, xc nhn thc trng ti chnh, tnh tun th php lut v kinh t, ti chnh trong hot ng ca i tng kim ton, kim ton vin s nh gi mc an ton, bn vng ca tnh hnh ti chnh, ngn sch v nguy c ri ro trong tng lai, chnh l ngi phn x thng tho ca hin ti. Vi s hiu bit thng tho php lut, kin thc chuyn mn v kinh nghim, kim ton vin s t vn, a ra cc khuyn ngh gii quyt nhng hn ch, bt cp, gim thiu ri ro, sai st c th mc phi, thc hin vai tr ngi dn ng sng sut ca tng lai.

Cu 2:
1. Trnh t cc bc kim ton - Chun b kim ton - Thc hin kim ton - Lp v gi bo co kim ton - Kim tra vic thc hin kt lun, kin ngh kim ton 2. Trong khu chun b kim ton, cng ty kim ton v kim ton vin phi thc hin nhng cng vic c th : - Kho st thu thp thng tin v n v c kim ton - nh gi h thng kim sot ni b ca n v c kim ton - Xc nh trng yu v ri ro c kim ton -Lp k hoch kim ton ca on kim ton

Cu 8:
- Trng yu: L thut ng dng th hin tm quan trng ca mt thng tin (mt s liu k ton) trong bo co ti chnh. 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 bo co ti chnh. 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. - nh gi, xt on v vn dng tnh trng yu trong kim ton: + Vn dng: Bc 1: c lng s b v tnh trng yu ca ton b BCTC Bc 2: Phn b c lng ban u v tnh trng yu cho cc b phn ca BCTC Bc 3: c tnh tng s sai st trong tng b phn ca BCTC Bc 4: c tnh sai s kt hp (Sai s ca ton b BCTC) Bc 5: So snh sai s tng hp c tnh vi c lng ban u (hoc iu chnh) v tnh trng yu So snh (3) vi (2; (4) vi (1) + Xt on: Da trn 2 yu t: nh lng : Quy m sai st l nhn t quan trng xem xt cc sai st c trng yu hay khng trng yu. Khi xt on kim ton vin phi xem xt tnh trng yu v quy m, s lng s tin ca cc gian ln sai st. Khi kim ton BCTC xem xt ton b BCTC, kim ton vin phi xem xt tng khon mc, tng ch tiu trn bo co ti chnh.Vic c lng s b v tnh trng yu ca ton b BCTC v sau phn b c lng ban u v tnh trng yu cho cc b phn ca BCTC l cng vic mang nng tnh ch quan n ph thuc vo trnh , kinh nghim

ca kim ton vin, tnh ch quan ca tng khon mc, chi ph kim ton cho tng khon mc trn BCTC v kt qu ca cc cuc kim ton trc . nh tnh: K hoch kim ton c lp ra tm ra cc sai st nghim trng v mt nh lng, nhng trn thc t kim ton vin phi xt on v nh gi c v tr gi(s lng) v bn cht (cht lng) ca bt c sai st no pht hin ra. Mt sai st lun lun c coi l trng yu bt chp v s lng, qui m, tc ch xt bn cht. VD : Anh khng chp nhn bo co thu nhp ca ban gim c c sai s. i vi nhng sai st c tnh quy tc th phi c coi l quan trng trng yu hn l sai st v tnh trn cng mt s tin. Quan im ch o i vi kim ton vin khi xem xt (xt on) c lng ban u v tnh trng yu l: Cc sai st ln quan n quy tc c xem l trng yu hn nhng sai st v tnh c cng mt s tin, v chng nh hng n s trung thc v tin cy ca thng tin Nhng sai st c nh hng trc tip n li nhun hoc chiu hng pht trin ca li nhun phi c coi l trng yu. - Ngha: + Gip Kim ton vin xc nh nhng vn trng yu xc nh thi gian, phm v p dng cc phng php kim ton. + Xc nh tnh trung thc, hp l ca tng ch tiu cng nh ton b bo co ti chnh.

Cu 9:
- Bng chng kim ton: L tt c cc ti liu, thng tin do kim ton vin thu thp c lin quan n cuc kim ton v da trn cc thng tin ny kim ton vin hnh thnh nn kin ca mnh. Bng chng kim ton bao gm cc ti liu, chng t, s k ton, bo co ti chnh v cc ti liu, thng tin t nhng ngun khc. - Cc yu cu c bn i vi bng chng kim ton: +Thch hp : th hin cht lng hoc mc ng tin cy ca bng chng. Bng chng c gi tr nu c cc c im: Thch ng: ph hp vi mc tiu kim ton xc nh. Ngun gc: t ngoi tin cy hn. Mc khch quan: bng chng khch quan ng tin cy hn bng chng phi c s phn tch, phn xt. Do Kim ton vin thu thp. Do c nhn c trnh chuyn mn cung cp. +y : s lng, tnh bao qut ca bng chng . Kim ton vin thng tm kim, khai thc bng chng t cc ngun khc nhau hoc loi hnh khc nhau chng minh cho 1 CSDL. Cc chun mc kim ton thng chp nhn bng chng mc "c tnh cht thuyt phc hn l c tnh cht kt lun". Cc nhn t nh hng n vic xt on tnh y : S c hiu lc ca bng chng : tin cy ca bng chng cao th s lng t. Tnh trng yu: tnh trng yu ln th phi quan tm nhiu hn v thu thp nhiu bng chng hn. Mc ri ro. - Cc k thut c bn m KTV thng dung thu thp cc bng chng kim ton: +Kim tra: L vic sot xt chng t, s k ton, bo co ti chnh v cc ti liu c lin quan hoc vic kim tra cc ti sn hu hnh. Vic kim tra ni trn 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 kim sot ni b i vi quy trnh x l ti liu . Bn nhm ti liu ch yu sau y cung cp cho kim ton vin cc bng chng vi tin cy khc nhau: . Ti liu do bn th ba lp v lu gi;

. Ti liu do bn th ba lp v n v c kim ton lu gi; . Ti liu do n v c kim ton lp v bn th ba lu gi; . Ti liu do n v c kim ton lp v lu gi. 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 . +Quan st: L vic theo di mt hin tng, mt chu trnh hoc mt th tc do ngi khc thc hin (V d: Kim ton vin quan st vic kim k thc t hoc quan st cc th tc kim sot do n v tin hnh...). +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 kim ton vin nhng thng tin cha c, oc nhng thng tin b sung cng c cc bng chng c. +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 (V d: Kim ton vin yu cu n v gi th cho khch hng xc nhn trc tip i vi s d cc khon phi thu ca khch hng...). +Tnh ton: L vic kim tra tnh chnh xc v mt ton hc ca s liu trn chng t, s k ton, bo co ti chnh v cc ti liu lin quan khc hay vic thc hin cc tnh ton c lp ca kim ton vin. +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

Cu 10:
- 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 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. - Cc yu t cu thnh h thng kim sot ni b: + Mi trng Kim sot + nh ra ri ro kim sot + Hot ng kim sot + H thng thng tin, giao tip + Hot ng kim sot