H THNG

CHUN M C KIM TON VIT NAM CHUN MC S 240 GIAN LN V SAI ST

(Ban hnh theo Quyt nh s143/2001/Q-BTC ngy 21 thng 12 nm 2001 ca B trng B Ti chnh)
QUI NH CHUNG

01. Mc ch ca chun mc ny l qui nh cc nguyn tc, th tc c bn v hng dn th thc p dng cc nguyn tc v th tc c bn lin quan n trch nhim ca kim ton vin v cng ty kim ton trong vic xem xt gian ln v sai st trong qu trnh kim ton bo co ti chnh. 02. 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, kim ton vin v cng ty kim ton phi xem xt xem c cc sai phm do gian ln hoc sai st gy ra lm nh hng trng yu n bo co ti chnh khng? 03. Chun mc ny p dng cho kim ton bo co ti chnh v c vn dng cho kim ton thng tin ti chnh khc v cc dch v lin quan ca cng ty kim ton. Kim ton vin v cng ty kim ton phi tun th cc qui nh ca chun mc ny trong qu trnh thc hin kim ton bo co ti chnh. n v c kim ton (khch hng) v cc bn s dng kt qu kim ton phi c nhng hiu bit cn thit v nhng qui nh trong chun mc ny phi hp cng vic vi cng ty kim ton v kim ton vin cng nh x l cc quan h lin quan n cc thng tin c kim ton. Cc thut ng trong chun mc ny c hiu nh sau: 04. 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. Gian ln c th biu hin di cc dng tng qut sau: - Xuyn tc, lm gi chng t, ti liu lin quan n bo co ti chnh; - Sa i chng t, ti liu k ton lm sai lch bo co ti chnh; - Bin th ti sn; - Che du hoc c b st cc thng tin, ti liu hoc nghip v kinh t lm sai lch bo co ti chnh; - Ghi chp cc nghip v kinh t khng ng s tht; - C p dng sai cc chun mc, nguyn tc, phng php v ch k ton, sch ti chnh; chnh

- C tnh ton sai v s hc. 05. 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 .
NI DUNG CHUN MC

Trch nhim ca Gim c (hoc ngi ng u) 06. 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. Do hn ch vn c ca h thng k ton v h thng kim sot ni b nn kh c th loi tr hon ton kh nng xy ra gian ln hoc sai st. Trch nhim ca kim ton vin v cng ty kim ton 07. Trong qu trnh kim ton, kim ton vin v cng ty kim ton c trch nhim gip n v pht hin, x l v ngn nga gian ln v sai st, nhng kim ton vin v cng ty kim ton 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 08. Khi lp k hoch v khi thc hin kim ton, kim ton vin v cng ty kim ton 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. 09. Ngoi cc hn ch trong thit k v thc hin h thng k ton v h thng kim sot ni b, nhng tnh hung hoc s kin lm tng ri ro do gian ln hoc sai st, gm: - Cc vn lin quan n tnh chnh trc hoc nng lc ca Ban Gim c; - Cc sc p bt thng i vi n v; - Cc nghip v v s kin khng bnh thng; - Nhng kh khn lin quan n thu thp y bng chng kim ton thch hp. - Nhng nhn t t mi trng tin hc lin quan n cc tnh hung v s kin nu trn. (V d v nhng tnh hung hoc s kin ny c nu Ph lc s 01). Pht hin 10. Trn c s nh gi ri ro, kim ton vin 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.

11. Kim ton vin 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 kim ton vin phi ch ra nh hng ca gian ln v sai st n bo co ti chnh. Kh nng pht hin sai st thng cao hn kh nng pht hin gian ln v gian ln thng km theo cc hnh vi c che du. 12. Do nhng hn ch vn c ca kim ton, nn d kim ton vin tun th cc nguyn tc v th tc kim ton th ri ro do khng pht hin ht cc gian ln v sai st 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. Nhng hn ch vn c ca kim ton 13. Cng vic kim ton thng chu ri ro do khng pht hin ht cc sai phm lm nh hng trng yu n bo co ti chnh, k c khi cuc kim ton c lp k hoch v tin hnh theo ng cc chun mc kim ton Vit Nam hoc chun mc kim ton quc t c chp nhn. 14. 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. Kim ton vin 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, kim ton vin 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. 15. Do nhng hn ch vn c ca h thng k ton v h thng kim sot ni b nn vn c kh nng xy ra gian ln hoc sai st lm nh hng trng yu n bo co ti chnh. H thng kim sot ni b c th khng pht hin c gian ln do c s thng ng gia cc nhn vin hoc gian ln ca Ban Gim c. Nhng th tc cn c tin hnh khi c du hiu gian ln hoc sai st 16. Trong qu trnh kim ton, khi xt thy c du hiu v gian ln hoc sai st, kim ton vin v cng ty kim ton phi xem xt nhng nh hng ca gian ln v sai st n bo co ti chnh. Trng hp kim ton vin v cng ty kim ton cho rng gian ln hoc sai st c th nh hng trng yu n bo co ti chnh th phi thc hin sa i v b sung nhng th tc kim ton thch hp. 17. Mc sa i v b sung cc th tc kim ton ph thuc vo s nh gi ca kim ton vin v: a) Cc loi gian ln v sai st c pht hin; b) Tn sut xy ra gian ln hoc sai st; c) Kh nng ti din ca mt loi gian ln hoc sai st c th c th nh hng trng yu n bo co ti chnh.

Kim ton vin khng c cho rng cc gian ln v sai st xy ra l n l v bit lp, tr khi xc nh r rng. Nu cn thit, kim ton vin phi iu chnh li ni dung, lch trnh v phm vi cc th nghim c bn. 18. Vic thc hin cc th tc kim ton sa i v b sung thng gip cho kim ton vin khng nh hoc xo b nghi ng v gian ln hoc sai st. Trng hp kt qu ca cc th tc sa i v b sung khng xo b c nghi ng v gian ln v sai st, th kim ton vin v cng ty kim ton phi tho lun vn ny vi Ban Gim c n v c kim ton v phi nh gi nh hng ca n n bo co ti chnh v Bo co kim ton. 19. Kim ton vin phi xem xt nh hng ca cc gian ln v sai st trng yu trong mi lin h vi nhng kha cnh khc ca cuc kim ton, c bit l tin cy trong cc gii trnh ca Gim c. Trng hp h thng k ton v h thng kim sot ni b khng pht hin c gian ln v sai st hoc cc gian ln v sai st khng c cp trong gii trnh ca Gim c th kim ton vin phi xem xt li vic nh gi ri ro v tin cy ca cc gii trnh . Kh nng pht hin gian ln v sai st ca kim ton vin s tu thuc vo mi quan h gia cc sai phm vi nhng hnh vi c tnh che du sai phm; gia cc th tc kim sot c th ca Ban Gim c v cc nhn vin lin quan. Thng bo v gian ln v sai st Thng bo cho Gim c (hoc ngi ng u) 20. Kim ton vin v cng ty kim ton phi thng bo kp thi nhng pht hin ca mnh cho Gim c (hoc ngi ng u) n v c kim ton trong thi hn nhanh nht trc ngy pht hnh bo co ti chnh, hoc trc ngy pht hnh Bo co kim ton, khi: a) Kim ton vin nghi ng c gian ln, mc d cha nh gi c nh hng ca gian ln ny ti bo co ti chnh; b) C gian ln; c) C sai st trng yu. 21. Khi nghi ng c gian ln, hoc pht hin ra gian ln hoc sai st trng yu xy ra hoc c th xy ra, kim ton vin phi cn nhc tt c cc tnh hung xem cn thng bo cho cp no. Trng hp c gian ln, kim ton vin 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, kim ton vin v cng ty kim ton 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 kim ton vin v cng ty kim ton 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 22. Nu kim ton vin v cng ty kim ton 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 kim ton vin v cng ty kim ton 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 kim ton vin v cng ty kim ton vn phi ch r ra trong Bo co kim ton.

23. Nu n v khng cho php kim ton vin 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 kim ton vin v cng ty kim ton phi a ra kin chp nhn tng phn hoc kin t chi v phm vi kim ton b gii hn. 24. 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 kim ton vin 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 25. Kim ton vin v cng ty kim ton 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, kim ton vin v cng ty kim ton phi thng bo hnh vi gian ln hoc sai st cho c quan chc nng c lin quan. Trng hp ny, kim ton vin v cng ty kim ton c php trao i trc vi chuyn gia t vn php lut. Kim ton vin v cng ty kim ton rt khi hp ng kim ton 26. Kim ton vin v cng ty kim ton 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 kim ton vin cho l cn thit trong hon cnh c th, k c cc gian ln khng nh hng trng yu n bo co ti chnh. Nhn t nh hng ti quyt nh rt khi hp ng, gm: gian ln hoc sai st lin quan n cp lnh o cao nht trong n v; vic tip tc duy tr quan h ca kim ton vin vi n v c kim ton. Cng ty kim ton phi cn nhc k lng v trao i vi chuyn gia t vn php lut trc khi a ra quyt nh ny. 27. Trng hp rt khi hp ng kim ton, nu kim ton vin khc c thay th yu cu cung cp thng tin v khch hng th kim ton vin hin ti phi thng bo r l do chuyn mn dn ti buc phi chm dt hp ng. Kim ton vin hin ti c th tho lun v thng bo vi kim ton vin 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 kim ton vin v cng ty kim ton hin ti cng phi thng bo v vic khng cho php ny cho kim ton vin c thay th.

PH LC S 01

V d v nhng tnh hung hoc s kin lm tng ri ro do gian ln hoc 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. 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.