Professional Documents
Culture Documents
Kt cu chng trnh
Chng 1: Tng quan v kim ton Chng 2: H thng kim sot ni b Chng 3: Cc khi nim c bn trong kim ton Chng 4: Phng php kim ton v k thut chn mu trong kim ton Chng 5: Quy trnh kim ton v bo co kim ton
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Vai tr ca kim ton v lch s hnh thnh v pht trin ca kim ton Bn cht ca kim ton i tng, chc nng ca kim ton v mi quan h gia k ton vi kim ton Cc loi hnh t chc kim ton Kim ton vin T chc v hot ng ca cng ty kim ton c lp Chun mc kim ton Kim ton trong mi trng ng dng cng ngh thng tin
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Mc ph hp
B. Co K.ton
Ngi SD T.Tin
Cc tiu chun
Q Kinh t
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K ton
Kim ton c lp
Duy tr
Cc bng chng
Cc nguyn tc k ton c chp nhn chung
Chun b
Bo co ti chnh
ngh cc iu chnh cn thit
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2- Chc nng ca kim ton: L mt ngnh cung cp dch v c bit, kim ton thc hin chc nng:
3- Li ch kinh t ca kim ton Dch v kim ton c nhiu ngi quan tm s dng nh: cc doanh nghip, cc c quan chnh quyn, cc t chc phi li nhun, => Ti sao mi ngi li mun s dng dch v kim ton? => Cc quyt nh t sai lm (ri ro thp) => Kim ton gip gim loi ri ro g?
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=> Li ch kinh t ca kim ton Gim hiu ri ro v thng tin Tng cng tin cy ca thng tin k ton Gp phn lnh mnh ho cc quan h kinh t, ti chnh.
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Kim ton hot ng l qu trnh kim tra v nh gi v hiu qu v v tnh hiu lc ca mt hot ng t xut phng n ci tin. Hay Kim ton hot ng l s xem xt li (review) cc th tc v phng php hot ng ca bt k mt b phn no trong mt t chc, nhm mc ch nh gi v hiu qu (efficciency) v hiu lc (effectiveness) t xut phng n ci thin VD: nh gi hiu qu v tnh chnh xc v tnh lng ca mt h thng chng trnh my vi tnh mi ci t
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* Tiu chun nh gi: Tiu chun nh gi c xc nh tu theo tng i tng c th. => khng c chun mc chung v vic la chn chun mc thng mang tnh ch quan tu theo nhn thc ca kim ton vin. * Ch th tin hnh: Thng c thc hin bi cc kim ton vin ni b, nhng cng c th do kim ton vin Nh nc hay kim ton vin c lp tin hnh. * Kt qu: Ch yu phc v cho li ch ca chnh bn thn n v c kim ton.
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Kim ton c lp
a. K/nim:
L hot ng kim ton c tin hnh bi cc kim ton vin chuyn nghip thuc cc t chc kim ton c lp. H ch yu thc hin cc cuc kim ton bo co ti chnh; ngoi ra v tu theo yu cu ca khch hng KTC cn thc hin kim ton hot ng, kim ton tun th v cung cp cc dch v t vn v k ton, thu, ti chnh...
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Kim ton c lp
b. Kim ton vin: l nhng ngi hot ng chuyn nghip, c chuyn mn, c k nng, c cc iu kin c cp chng ch KTV. c. Tnh cht ca cuc kim ton: do kim ton c lp tin hnh l mang tnh t nguyn trn c s th mi kim ton v hp ng kim ton k kt gia cng ty kim ton vi n v mi kim ton. Do cc cng ty KTL l loi hnh t chc cung ng dch v nn t chc mi kim ton phi tr ph kim ton
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Kim ton c lp
d. Chun mc ngh nghip: l h thng chun mc kim ton ca u ban chun mc kim ton quc gia v quc t xy dng, cng b. CMKT Vit Nam do y ban Chun mc thuc B Ti chnh xy dng v cng b, CMKT quc t do U ban chun mc kim ton quc t thuc IFAC xy dng v cng b. e. i tng phc v ca KTL: ch yu l nhng ngi s dng bo co ti chnh (bn th 3), ngoi ra tu theo yu cu ca c quan NN hay ca ch DN m i tng phc v l c quan QL NN hay th trng n v.
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(State Audit)
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T chc
C quan kim ton nh nc l mt t chc trong b my qun l ca nh nc. Kim ton vin nh nc l cc vin chc nh nc. V mt t chc: Kim ton Nh nc c th trc thuc Chnh ph, Quc hi hoc To n. KTNN Vit nam do Quc hi thnh lp
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tnh ng n, trung thc ca bo co ti chnh; vic tun th php lut, tnh kinh t, hiu qu v hiu lc trong qun l, s dng ngn sch, tin v ti sn nh nc. i tng trc tip v thng xuyn ca KTNN: l cc t chc, c nhn v cc hot ng c lin quan n qun l, s dng ngn sch, tin v ti sn nh nc
Mc ch ca KTNN Vit Nam
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Bo co KT ca KTNN l cn c: - Hi ng ND xem xt d ton, phn b, gim st thc hin v quyt ton NS a phng - To n v cc c quan lut php s dng x l cc hnh vi vi phm PL v kinh t, ti chnh - V c kim ton thc hin cc bin php khc phc cc sai phm, yu km trong hot ng do KTNN pht hin v kin ngh
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Kim ton bo co ti chnh Kim ton tun th Kim ton hot ng T chc v hot ng ca KTNN Vit Nam
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Kim ton ni b
Khi nim Vai tr ca KTNB trong DN Tnh c lp ca KTNB Mc tiu ca KTNB Nhim v ca KTNB T chc KTNB i tng phc v ca KTNB Ni dung KTNB thc hin
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Kim ton l g?
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Kim ton l qu trnh cc chuyn gia c lp, c thm quyn thu thp v nh gi cc bng chng v nhng thng tin c th nh lng ca mt t chc, nhm xc nh v bo co v mc ph hp ca nhng thng tin vi cc tiu chun c thit lp; kim ton cn nh gi tnh hiu qu ca vic s dng cc ngun lc, cc hot ng; hiu lc ca cc chnh sch v quyt nh qun l.
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V- Chun mc kim
ton
(Standards on Auditing)
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1- Khi nim:
Chun mc kim ton l nhng nguyn tc c bn v nghip v v v vic x l cc mi quan h pht sinh trong qu trnh kim ton. Hiu theo ngha rng, chun mc kim ton bao gm c nhng hng dn, nhng gii thch v cc nguyn tc c bn cc kim ton vin c th p dng trong thc t, o lng v nh gi cht lng cng vic kim ton.
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IFAC
IASC
MoF
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2- Khi qut v h thng chun mc kim ton quc t Chun mc kim ton quc t (International Standard on Auditing ISA) do U ban xy dng CM kim ton thuc Lin on k ton quc t (IFAC) xy dng v cng b (ch yu c lin quan n kim ton BCTC). Trong c 10 chun mc quan trng c chp nhn ph bin v c chia lm 3 phn h :
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Khi qut v h thng chun mc kim ton quc t - Phn h 1: gm 3 chun mc chung c lin quan n cc tiu chun (yu cu i vi kim ton vin) - Phn h 2: gm 3 chun mc v thc hnh kim ton (lp k hoch kim ton, tm hiu h thng kim sot ni b, bng chng kim ton) - Phn h 3: Gm 4 chun mc c lin quan n lp bo co kim ton
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Reporting results
- Adequate training & proficiency - Independence of the mental attitude - Due professional care
- Proper planning and supervision - Sufficient understanding of the internal control structure - Sufficient competent evidence
- Wether statements were prepare with GAAP -Circumstances when GAAP not consistently followed - Adequacy of informative disclosures -Expression of opinion on financial statements as a whole
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3. Khi qut H thng chun mc kim ton Vit Nam ban hnh
t 1 ban hnh 04 chun mc: 1. Chun mc s 200 : Mc tiu v nguyn tc c bn chi phi kim ton bo co ti chnh; 2. Chun mc s 210 : Hp ng kim ton; 3. Chun mc s 230 : H s kim ton; 4. Chun mc s 700 : Bo co kim ton v bo co ti chnh. t 2 ban hnh 06 chun mc: 5. Chun mc s 250 : Xem xt tnh tun th php lut v cc qui nh trong kim ton bo co ti chnh; 6. Chun mc s 310 : Hiu bit v tnh hnh kinh doanh; 7. Chun mc s 500 : Bng chng kim ton; 8. Chun mc s 510 : Kim ton nm u tin - S d u nm ti chnh 9. Chun mc s 520 : Quy trnh phn tch; 10. Chun mc s 580 : Gii trnh ca Gim c.
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t 3 ban hnh 06 chun mc: 11. Chun mc s 240 : Gian ln v sai st; 12. Chun mc s 300 : Lp k hoch kim ton; 13. Chun mc s 400 : nh gi ri ro v kim sot ni b; 14. Chun mc s 530 : Ly mu kim ton v cc th tc la chn khc; 15. Chun mc s 540 : Kim ton cc c tnh k ton; 16. Chun mc s 610 : S dng t liu ca kim ton ni b. t 4 ban hnh 05 chun mc: 17. Chun mc s 220 : Kim sot cht lng hot ng kim ton; 18. Chun mc s 320 : Tnh trng yu trong kim ton; 19. Chun mc s 501 : Bng chng kim ton b sung i vi cc khon mc v s kin c bit; 20. Chun mc s 560 : Cc s kin pht sinh sau ngy kho s k ton lp bo co ti chnh; 21. Chun mc s 600 : S dng t liu ca kim ton vin khc.
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t 5 ban hnh 06 chun mc: 22. Chun mc s 401 : Thc hin kim ton trong mi trng tin hc; 23. Chun mc s 550 : Cc bn lin quan; 24. Chun mc s 570 : Hot ng lin tc; 25. Chun mc s 800 : Bo co kim ton v nhng cng vic kim ton c bit ; 26. Chun mc s 910 : Cng tc sot xt bo co ti chnh; 27. Chun mc s 920 : Kim tra thng tin ti chnh trn c s cc th tc tho thun trc. t 6 ban hnh 06 chun mc: 28. Chun mc 402 : Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi 29. Chun mc 620 : S dng t liu ca chuyn gia 30. Chun mc 710 : Thng tin c tnh so snh 31. Chun mc 720 : Nhng thng tin khc trong ti liu c bo co ti chnh kim ton 32. Chun mc 930 : Dch v tng hp thng tin ti chnh 33. Chun mc 1000 : Kim ton bo co quyt ton vn u t hon thnh.
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t 7 ban hnh 04 chun mc: 34. Chun mc 260: Trao i cc vn quan trng pht sinh khi kim ton vi Ban lnh o n v c kim ton; 35. Chun mc 330: Th tc kim ton trn c s nh gi ri ro; 36. Chun mc 505: Thng tin xc nhn t bn ngoi; 37. Chun mc 545: Kim ton vic xc nh v trnh by gi tr hp l.
www.MoF.gov.vn www.kiemtoan.com.vn
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V trnh chuyn mn (tip) - Phi c o to v t o to thng xuyn duy tr trnh chuyn mn - Tri qua k thi tuyn KTV cp nh nc v c cp chng ch kim ton vin
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Yu cu vi KTV
b. Yu cu v tnh c lp: KTV phi c tnh c lp v kinh t v t tng i vi n v m mnh kim ton - V kinh t, khng c cc quan h kinh t hay hng li v kinh t t i tng kim ton ngoi tr ph kim ton ghi trn hp ng KT - V t tng, khng kim ton nhng n v m KTV c quan h nhn thn (b m, v chng, con, anh ch em rut)
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Yu cu v tnh c lp (tip) - c lp trong lp k hoch, tin hnh KT v lp bo co kim ton - Nu c nhng yu t lm gim tnh c lp khi kim ton th KTV phi tm cch loi tr, nu khng loi tr c th phi nu trong bo co kim ton
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Yu cu vi KTV
c. Yu cu v o c ngh nghip - Tnh trung thc, khch quan - Tnh b mt - Tn trng lut php v cc chun mc ngh nghip
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VII- Kim ton trong mi trng ng dng cng ngh thng tin
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1.3 Nhim v
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t vn
Mc tiu qun l iu hnh mt doanh nghip? Ngi ng u doanh nghip cn bit nhng g trong doanh nghip ca mnh? Ngi ng u doanh nghip cn lm g t c nhng iu ?
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Xy dng chin lc, k hoch, chnh sch qun l, iu hnh Xy dng b my t chc cc phng ban Phn cng chc nng, nhim v cho tng b phn, tng c nhn Quy nh cc th tc k thut nghip v Xc lp h thng thng tin, bo co Quy nh chc nng kim sot t bn trong v kim sot c lp
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Khi nim
(1) H thng kim sot ni b l ton b nhng chnh sch v th tc kim sot do Ban Gim c ca n v thit lp nhm m bo vic qun l cht ch v hiu qu ca cc hot ng trong kh nng c th. (IAS 400)
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+ Hiu lc v hiu qu ca cc hot ng + Tnh cht ng tin cy ca cc bo co ti chnh + S tun th cc lut l v qui nh hin hnh
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ICS khng ch l mt th tc hay mt chnh sch c thc hin mt vi thi im nht nh m c vn hnh lin tc tt c mi cp trong DN. HQT v cc nh qun tr cp cao chu trch nhim cho vic thit lp mt vn ha ph hp nhm h tr cho quy trnh KSNB hiu qu, gim st tnh hiu qu ca h thng ny mt cch lin tc. Tt c cc thnh vin ca t chc u tham gia vo quy trnh ny.
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Nh qun l phi thit lp v duy tr vic kim sot ton din n v mnh Chu trch nhim trong vic trnh by BCTC ph hp vi cc nguyn tc v chun mc k ton chung. Cn phi pht trin mt c cu KS m bo mc hp l (nhng khng tuyt i) rng BCTC c trnh by hp l Khi pht trin c cu KS, nh qun l cn cn nhc gia li ch v chi ph ca vic kim sot
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Control Environment
I.C.S
Accounting System Control Procedures
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2.1. Mi trng kim sot Mi trng kim sot bao gm ton b nhng nhn t c nh hng n qu trnh thit k, s vn hnh v tnh hiu qu ca kim sot ni b, trong , nhn t ch yu l nhn thc v hnh ng ca cc nh
qun l n v
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Thng qua vic ghi chp, tnh ton, phn loi cc nghip v, vo s sch, tng hp v lp cc bo co k ton, bo co ti chnh, h thng k ton khng nhng cung cp nhng thng tin cn thit cho qu trnh qun l, m cn ng vai tr quan trng trong vic kim sot cc mt hot ng ca n v, nn n l mt b phn quan trng ca Kim sot ni b.
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Cc yu cu ca h thng k ton:
- Tnh trung thc
- S ph chun - Tnh y
- S nh gi
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* Khi nim:
L nhng chnh sch, th tc gip cho vic thc hin cc ch o ca ngi qun l. N m bo cc hot ng cn thit qun l cc ri ro c th pht sinh trong qu trnh thc hin cc mc tiu ca doanh nghip.
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V d v cc th thc kim sot Rt a dng, c th bao gm: + Kim tra, so snh, ph duyt cc s liu, ti liu + Kim sot s chnh xc ca cc s liu k ton + Kim tra s ph duyt cc chng t k ton + i chiu s liu ni b vi bn ngoi + .
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Nguyn tc ton din Nguyn tc 4 mt Nguyn tc cn nhc Li ch Chi ph Nguyn tc phn cng phn nhim Phn chia trch nhim thch hp (nguyn tc bt kim nhim) Cc th tc ph chun ng n Chng t v s sch y Bo v ti sn vt cht v s sch Kim tra c lp Phn tch r sot
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5 yu t c bn ca HTKSNB
1.
2. 3. 4. 5.
Gim st ca Ban lnh o v vn ha DN Nhn bit v nh gi ri ro Cc hot ng kim sot v phn nhim Thng tin v trao i thng tin Gim st hot ng v sa sai
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5 yu t c bn c y ban Basel v gim st hot ng Ngn hng c th ha thnh cc nguyn tc c bn trong ti liu hng dn ca mnh v: H thng Kim sot ni b ca NHTM
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Nhng hn ch vn c...
3/ Sai phm ca nhn vin xy ra do thiu thn trng, sai lm trong xt on, hoc hiu sai hng dn ca cp trn 4/ Vic kim tra c th b v hiu ho do thng ng vi bn ngoi hoc gia cc nhn vin trong doanh nghip 5/ Cc th tc kim sot c th khng cn ph hp do iu kin thc t thay i ...
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Ti sao kim ton vin phi nghin cu v nh gi ICS? nh gi ICS l nh gi nhng g? nh gi nh th no?
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S cn thit.
Nghin cu c cu KSNB ca khch hng v nh gi ri ro KS l nhim v quan trng ca Auditors. L mt trong nhng chun mc chung ca kim ton.
Auditor cn t c s hiu bit y v c cu KSNB lp k hoch kim ton v xc nh bn cht, thi hiu v phm vi cc th nghim cn tin hnh
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S cn thit.
S quan tm ca KTV khi kim ton BCTC: - Tnh tin cy ca qu trnh ghi chp ti chnh: v chng nh hng trc tip n BCTC v cc dn liu (gii trnh) c lin quan => nh hng ti mc tiu xem xt ca KTV. - S nhn mnh kim sot trn cc giao dch: Trc ht KTV cn nhn mnh vo vic KS cc giao dch hn l s d cc ti khon. u ra ca k ton ph thuc
rt nng vo tnh chnh xc ca thng tin u vo v qu trnh x l k ton (cc giao dch)
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b. nh gi ICS
nh gi tin cy (hiu qu) ca ICS => Mc ri ro kim sot, kh nng pht hin v ngn chn nhng sai phm - nh gi mi trng kim sot - nh gi h thng k ton - nh gi cc th tc, th thc v cc cht kim sot => nh gi nhng im mnh, im yu ca h thng, cc cht kim sot cn yu, cn thiu
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1. C s dn liu (AssertionS)
1.1. K/nim:
+ L nhng gii trnh ca cc nh qun l chng minh v cc khon mc c trnh by trn bo co ti chnh. + C s dn liu c hnh thnh xut pht t trch nhim ca cc nh qun l i vi vic thit lp, trnh by v cng b cc bo co ti chnh theo ng cc chun mc k ton hin hnh.
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C s dn liu
Hay :
C s dn liu ca BCTC l s khng nh mt cch cng khai hoc ngm nh ca ban qun l v s trnh by ca cc b phn trn BCTC.
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KTV phi thu thp c bng chng kim ton cho tng CSDL ca cc khon mc trn BCTC.
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Khi nim:
L nhng hnh vi ch la di c lin quan n vic tham , bin th ti sn hoc xuyn tc cc thng tin ti chnh hoc giu gim ti sn.
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* Biu hin:
+ Li v tnh ton s hc hay ghi chp sai + B st hoc hiu sai s vic + p dng sai ch k ton, ti chnh nhng khng c
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* Cc nhn t bn trong:
+ Hiu qu ca ICS + Trnh v o c ca cc nh qun l + Trnh v thc ca nhn vin + C cu t chc b my + Tnh cht ca ngnh ngh v n v
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3. Trng yu (Materiality)
3.1 Khi nim trng yu
By t kin v tnh Chnh xc v y Ch c th v c trch nhim by t kin v tnh Trung thc & Hp l
KTV
Trng yu l mt khi nim ch tm c, bn cht ca sai phm (k c b st) thng tin ti chnh [hoc l n l hoc l tng nhm] m trong bi cnh c th nu da vo cc thng tin ny nhn xt th s khng chnh xc hoc s a n nhng kt lun sai lm. (ISA
320 ) => Trng yu l ngng (gii hn) m theo kim ton vin, nu trn BCTC c cc sai phm ln hn ngng th sai phm s bp mo bn cht ca BCTC.
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Trng yu.
Ni cch khc, thng tin c coi l trng yu nu vic b st hoc sai st ca thng tin c th nh hng n quyt nh kinh t ca ngi s dng thng tin c kim ton. Tnh trng yu ph thuc vo mc quan trng ca khon mc hay sai st c nh gi theo bi cnh c th to ra vic b st hay sai st .
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Trng yu l mt trong nhng khi nim quan trng nht, xuyn sut qu trnh kim ton t khu lp k hoch n khu hon tt v lp bo kim ton.
Trong qu trnh kim ton, KTV phi vn dng tnh trng yu nh th no?
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Kim ton vin vn dng tnh trng yu qua 5 bc c quan h cht ch vi nhau sau y
(1). c lng ban u v tnh trng yu 2). Phn b c lng ban u v tnh trng yu cho cc b phn (3). c tnh tng s sai st trong tng b phn (4). c tnh sai s kt hp ca ton bo co ti chnh (5). So snh c tnh sai s tng hp vi sai s c lng ban u (hoc c lng sai s c iu chnh li)
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(1). c lng ban u v tnh trng yu (Planned Materiality - PM) - S c lng ban u v tnh trng yu l lng ti a m kim ton vin tin rng trong mc , cc BCTC c th c nhng sai phm nhng vn cha nh hng ti quan im v quyt nh ca ngi s dng thng tin.
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Vic xt on v c lng s b v tnh trng yu l cng vic xt on ngh nghip mang tnh ch quan ca kim ton vin.
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Ch :
+ Tnh trng yu l 1 khi nim tng i hn l 1 khi nim tuyt i + Tnh 2 mt ca trng yu:
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Trn c s sai st d kin ca tng khon mc, b phn, KTV tng hp sai st d kin ca tt c cc khon mc trn BCTC
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(5). So snh c tnh sai s tng hp vi sai s c lng ban u (hoc c lng sai s c iu chnh li)
Vic so snh ny s cho php nh gi ton b cc sai st trong cc khon mc c vt qu gii hn v mc trng yu chung ca ton b BCTC hay khng. Kt hp vi vic so snh sai st d kin (PE) v TE (bc 3), KTV s quyt nh lp Bo co kim ton chp nhn ton b, chp nhn tng phn hoc kin tri ngc i vi cc BCTC c kim ton.
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Tng SSKH < PM, v PEi < TEi Tng SSKH < PM, v PEi > TEi Tng SSKH > PM
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Ri ro tin tng
(Inherent Risk)
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- Khi nim:
L kh nng cc thng tin c kim ton c cha ng nhng sai phm (trng yu) khi tnh ring bit hoc khi tnh gp vi cc sai phm khc, d rng c hay khng c kim sot ni b.
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- Khi nim:
L ri ro m sai phm (trng yu) trong cc thng tin c kim ton khi tnh ring l hay gp vi cc sai phm khc khng c h thng kim sot ni b ngn nga hoc pht hin v sa cha.
- Khi nim:
L ri ro m kim ton vin khng pht hin ra cc sai phm trng yu trong cc thng tin c kim ton khi chng nm ring bit hay khi gp vi cc sai phm khc.
- Cc yu t nh hng n DR:
+ Do trnh , nng lc, kinh nghim ca KTV + S xt on ca KTV v ri ro tim tng v ri ro kim sot khng chnh xc, do p dng cc phng php, phm vi kim ton khng thch hp
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* Mi quan h gia cc loi ri ro: Ri ro tim tng v ri ro kim sot l nhng ri ro gn lin vi qu trnh hot ng ca doanh nghip, n lun tn ti cho d c tin hnh hot ng kim ton hay khng. Ri ro tim tng v ri ro kim sot c nh hng ti ri ro pht hin v ti ri ro kim ton. => Mi quan h ny c th c th hin thng qua M hnh ri ro kim ton v ma trn ri ro pht hin
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DR
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a. Khi nim Bng chng kim ton l nhng thng tin, ti liu c kim ton vin thu thp trong qu trnh kim ton lm c s cho nhng kin, nhn xt ca mnh trn bo co kim ton.
=> Nh vy bng chng kim ton chnh l c s chng minh cho bo co kim ton, v thc cht ca giai on thc hin kim ton l qu trnh thu thp cc bng chng kim ton.
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b. Phn loi - Phn loi theo ngun gc ca bng chng kim ton:
+ Bng chng do n v c kim ton cung cp + Bng chng do bn ngoi cung cp (c th c lin quan hoc khng lin quan): i th cnh tranh, bn hng, i tc ca n v c kim ton, nhng ngi khc + Bng chng thu thp t cc ngun thng tin i chng + Bng chng do kim ton vin t tnh ton
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b. Tnh y (Sufficiency):
- L khi nim ch s lng ca cc bng chng m kim ton vin phi thu thp da vo a ra kin ca mnh. Bao nhiu l ???
5.3. Cc k thut thu thp bng chng kim ton c th thu thp c cc bng chng kim ton y v thch hp, kim ton vin thng p dng cc k thut sau y:
1- Kim tra i chiu 2- Quan st 3- Xc nhn 4- Phng vn 5- Tnh ton 6- Phn tch
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L vic KTV trc tip kim tra, i chiu xem xt cc ti liu, s sch k ton v cc ti sn hu hnh kim tra tnh ng n ca s sch k ton v s tn ti, quyn s hu ca cc TS vt cht .
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b. Quan st.
- L vic KTV xem xt, chng kin tn mt cc qu trnh x l nghip v do cc cn b n v thc hin -> xem qui nh v qui trnh nghip v c c tun th.
Th nghim kim sot - u: cc bng chng thu thp c l cc bng chng trc
tip, khch quan, ng tin cy
- Nhc: Bng chng mang tnh thi im, nht thi, khng
khng nh c s vic lun xy ra nh vy.
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c. Xc nhn
L vic thu thp cc xc nhn ca bn th 3 v cc thng tin lin quan n i tng c kim ton thu, phi tr... - C 2 cch xc nhn:
d. Phng vn. - L vic thu thp thng tin qua vic trao i, tr chuyn vi nhng ngi trong hoc ngoi n v c kim ton. - KTV phi chun b trc danh mc cu hi: hi g? hi ntn -> to c nim tin v khi c s sn sng hp tc ca ngi c phng vn - Phi phng vn nhiu ngi, khng tin vo thng tin t 1 ngi - Phng vn nhng ngi c trch nhim cao, phm cht tt.
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e. Tnh ton L vic kim ton vin trc tip tnh ton li cc php tnh trn cc s sch, chng t k ton hoc cc bng biu kim tra v s lng, n gi, s chnh xc s hc.. kim tra h vin c can
VD: Tnh li i vay, thu li tin gi, khu hao TSC, thu - Cc bng chng ng tin cy. Cn ch thng x l thng tin trn my, cc nhn thip c vo hay khng.
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f. Phn tch
L s nh gi cc thng tin ti chnh ca n v thng qua vic nghin cu mi quan h gia cc thng tin ti chnh vi nhau v vi cc thng tin phi ti chnh, chng hn: + So snh cc thng tin ti chnh k ny vi cc thng tin ti chnh k truc + So snh gia s liu thc t vi s liu k hoch, d ton + So snh gia cc ch tiu ca n v vi ch tiu bnh qun ngnh. + Nghin cu mi quan h gia cc thng tin ti chnh trong k + Nghin cu mi quan h gia thng tin ti chnh v thng tin phi ti chnh => Trn c s pht hin nhng vn khng hp l, khng bnh thung hoc nhng vn , nhng khon mc tim n ri ro, sai phm; pht hin nhng mi quan h mang tnh bn cht. 148
- kin ca cc chuyn gia - Th gii trnh ca cc nh qun l - S dng t liu ca kim ton vin ni b - S dng t liu ca kim ton vin khc - Bng chng v cc bn hu quan
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* Khi nim: Doanh nghip c gi l hot ng lin tc nu n khng c nh hoc khng b yu t tc ng khin doanh nghip phi thu hp ng k qui m hot ng hoc phi ngng hot ng trong tng lai gn.
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* Chc nng:
- Phc v cho vic phn cng v phi hp cng vic kim ton - Lm c s cho vic gim st v kim tra cng vic ca cc kim ton vin trong on kim ton. - Lm c s cho bo co kim ton - L c s php l cho cng vic kim ton - Lm ti liu cho k kim ton sau
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Chng 4 Phng php kim ton & K thut chn mu trong kim ton 1. Phng php kim ton: - C s hnh thnh cc phng php kim ton
- C nhiu quan im v cch tip cn khc nhau v phng php kim ton. - Theo quan im ca kim ton hin i th trong qu trnh kim ton, kim ton vin s dng HAI phng php kim ton sau y:
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Mc tiu nghin cu, nh gi ICS ca KTV l nh gi mc CR la chn cc k thut v phm vi kim ton thch hp. Sau khi nghin cu ICS, KTV phi tr li c cu hi Liu cng vic kim ton tip theo c th da vo ICS hay khng? Mc tho mn v kim sot trong tng trng hp c th? Tu thuc mc tho mn v kim sot tin hnh cc th nghim v kim tra c da vo cc quy ch kim sot ca DN hay khng
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Bc 1. Kho st v m t h thng:
- L vic xem xt ICS ca n v c kim ton cn c vo cc vn bn qui nh v qui trnh nghip v ca n v, quan st tn mt cc quy trnh nghp v,
thng qua trao i, phng vn cc nhn vin
M t h thng bao gm 4 ni dung sau y: (1). Nm vng v m t r rng, chi tit qui trnh nghip v hin hnh c qui nh (bng vn bn) (2). Kt qu quan st quy trnh nghip v ang c vn hnh (3). So snh gia qui trnh nghip v c qui nh vi qui trnh nghip v din ra trong thc t (4). Ch ra nhng khc bit v phn tch nhng nguyn nhn ca s khc bit
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Bc 2. Xc nhn h thng:
L ly kin xc nhn ca nhng ngi qun l v h thng KSNB m KTV m t sau khi kim tra nh gi tnh hiu lc ca ICS trong thc t: kim tra tnh tun th trong thc t. - Nhng im thng nht v cha thng nht - Kho st b sung v nhng vn cha thng nht - kin ca ngi qun l n v v nhng vn cha thng nht - Lp bin bn lm vic gia kim ton vin vi ngi qun l
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- Nhc im:
+ Khng nhn mnh c vo chiu su ca vn c kim ton + AR cao
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* Cch thc:
+ Chn (xc nh) nghip v cn kim tra + Kim tra chng t k ton (ni dung c ph hp ch k ton, ch qun l?) + Tnh ton s liu + Xc nh TK i ng + Thc t vo s k ton: ng s tin, ngy thng, bn cht nghip v 168
* Cch thc:
+ Xc nh nhng TK cn kim tra + nh gi s d: C tht: Ly xc nhn s d t bn th 3 ng v gi tr + S d l kt qu ca qu trnh hch ton nhiu nghip v -> phi kim tra xem c y chng t, hch ton c chnh xc khng -> s d chnh xc?
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* Nhc im:
- Rt tn km - Khng xt n cc ri ro c th xy ra do mi lin h gia cc mng hot ng khc nhau (thiu tnh h thng), do , khng rt ra c kt lun v tng th hot ng. - nh hng vo qu kh
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Hai phng php kim ton c quan h b sung cho nhau, v trn thc t KTV p dng phi hp c hai. Vn l mc s dng mi phng php l bao nhiu
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1.3.1 Mc tho mn ca KTV v ICS v vic vn dng cc phng php kim ton
Liu c da vo ICS ???
th n g
hK Tb
Mnh Phn tch qui trnh nghip v Phn tch ri ro kim sot.
Yu
Qu i
trn
n h
M. tho mn cao
Mc tho mn thp
Tm hiu tnh hiu lc ca cc th tc kim sot trn thc t Cao (chp nhn c)
Th nghim s liu mc va Tin hnh kim ton bnh thng K thut chn mu
Thp
1.3.2 Mi quan h phng php kim ton, chi ph kim ton v chnh xc thng tin (ri ro kim ton)
chnh xc thng tin (AR)
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Nu ch dng kim ton h thng v th tc phn tch -> Khng bao gi vt qua ngng gii hn *** v chnh xc v ri ro. Nhng khi th nghim s liu, lin quan n chi ph kim ton. Tuy nhin l cn thit vt qua ngng gii hn (v chnh xc)
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2. K thut chn mu trong kim ton (Sampling) 2.1. Khi nim v s cn thit. 2.2. Ri ro chn mu 2.3. Cc phng php ly mu 2.4. K thut phn t 2.5. Qui trnh ly v nh gi mu
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- Ri ro:
+ Do chn mu khng i din cho tng th, do nh gi ca KTV ph thuc phn ln vo phng php chn mu + Ph thuc vo kch c (qui m) mu + Ph thuc vo phng php chn mu + Ph thuc vic xc nh tng th mt cc chnh xc
Chn mu thng k
- Chn theo bng s ngu nhin (Bng s c xy dng trc) - Chn ngu nhin c tnh h thng - Chn mu theo chng trnh my tnh
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