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NI DUNG
L THUYT KIM TON
Chng 1:Tng quan v kim ton Chng 2: Mt s khi nim c bn trong

Ngi trnh by:

NGUYN TRNG NGUYN

kim ton Chng 3: Quy trnh kim ton Chng 4: Phng php v k thut kim ton

Chng 1:

Ni dung
I. Bn cht v chc nng ca kim ton II. Phn loi kim ton

TNG QUAN V KIM TON

III. C s php l cho hot ng kim

ton
IV. Qu trnh pht trin ca kim ton

I. Bn cht v chc nng ca kim ton

1- Bn cht ca kim ton
nh ngha kim ton theo quan im cc t chc ngh nh ngha kim ton theo quan im cc nh nghin cu,

ging dy:
Kim ton l qu trnh cc chuyn gia c lp v c thm

nghip:
Theo Lut kim ton (nh nc) ca Vit Nam : Hot

ng kim ton ca Kim ton Nh nc l vic kim tra, nh gi v xc nhn tnh ng n, trung thc ca bo co ti chnh; vic tun th php lut; tnh kinh t, hiu lc v hiu qu trong qun l, s dng ngn sch, tin v ti sn nh nc. Theo Lin on k ton th gii: Kim ton l vic cc kim ton vin c lp kim tra v trnh by kin ca mnh v cc bo co ti chnh

quyn 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 Kim ton l mt qu trnh c tnh h thng nhm thu thp v nh gi khch quan cc bng chng v cc hot ng v cc s kin kinh t xc nh mc ph hp gia chng vi cc tiu chun c thit lp v thng bo kt qu cho nhng ngi s dng quan tm .

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Kt lun
Theo cc nh ngha ny, chng ta c th nhn

I. Bn cht v chc nng ca kim ton

1- Bn cht ca kim ton Kim ton l 1 qu trnh tch lu (thu thp) v nh gi bng chng v nhng thng tin c th nh lng c ca 1 thc th kinh t xc nh v bo co v mc ph hp gia nhng thng tin vi cc tiu chun c thit lp. Kim ton cn c thc hin bi mt ngi c lp v thnh tho.

thy nhng c th ca kim ton nh sau: Cch thc lm vic ca kim ton: phn ln cng vic nh gi ca kim ton l da trn cc bng chng thu thp c t cc mu ch khng phi kim tra ton b tng th. Bng chng Cc chun mc Bo co Nng lc v c lp
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Bn cht ca kim ton

* Mi quan h k ton - kim ton: Hot ng kinh t ca doanh nghip

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T.Tin nh lng

Nhng ngi s dng thng tin: + Chnh Ph

B. Co K.ton Ngi SD T.Tin
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Ngi - c lp - Thnh tho

Bng chng

Mc ph hp

+ Nh qun l + Nh u t + i tc + C ng..

Chc nng kim ton

Chc nng k ton

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Cc tiu chun

Q Kinh t
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Thng tin k ton, ti chnh

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K ton

Kim ton c lp Ghi chp K ton Bo co ti chnh

Xc nh tnh hp l ca cc BC

2- i tung, chc nng v li ch kinh t ca kim ton

- i tng:

Duy tr

Cc bng chng
Cc nguyn tc k ton c chp nhn chung

- i tng chung ca kim ton chnh l cc

Chun b

thng tin c th nh lng c ca 1 t chc, 1 DN no cn phi nh gi v by t kin nhn xt v tnh trung thc, hp l ca n.
i tng c th ca kim ton ph thuc vo
Nhng ngi S dng

ngh cc iu chnh cn thit

BCTC kim ton BC ca kim ton vin

Pht hnh cc BC kim ton b phn

tng cuc kim ton, tng loi hnh kim ton, c th l cc thng tin ti chnh (nh cc BCTC), hoc thng tin phi ti chnh.
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Chc nng ca kim ton: L mt ngnh cung cp dch v c bit, kim ton thc hin chc nng: KIM TRA, XC NHN v v ca BY T KIN TNH TRUNG THC, HP L CC THNG TIN trc khi n n tay ngi s dng.

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?

Hay, kim ton thc hin chc nng - Kim tra, thm nh - Xc nhn v gii ta trch nhim - T vn

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=> Li ch kinh t ca kim ton

Gim thiu ri ro v thng tin Tng cng tin cy ca thng tin k ton Gp phn lnh mnh ho cc quan h kinh

II Phn loi kim ton

1. Phn loi theo i tng kim ton.
Cn c theo chc nng kim ton, c th chia cng vic

t, ti chnh.

kim ton thnh 3 loi: + Kim ton bo co ti chnh + Kim ton hot ng + Kim ton tun th

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a. Kim ton bo co ti chnh (Audit of Financial Statements) * Khi nim: Kim ton bo co ti chnh l vic xc nh xem ton b bo co ti chnh ca mt n v cng b c ph hp vi cc tiu chun c ch ra hay khng. Hay l vic kim tra v by t kin nhn xt v tnh trung thc, hp l ca cc bo co ti chnh ca 1 n v. Bo co ti chnh ca n v, bao gm: + Bng Cn i k ton (balance sheet) + Bo co kt qu kinh doanh (income statement) + Bo co lu chuyn tin t (statement of cash flows) + Thuyt minh cc bo co ti chnh (accompanying footnotes) Ngoi ra, l cc bo co, ti liu, s liu k ton
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Kim ton bo co ti chnh

* i tng kim ton: L cc bo co, ti liu k ton: BCTC, BC quyt ton, BC k tan, ti liu, s sch k ton,... * Chun mc dng nh gi: Kim ton bo co ti chnh Trc ht l cc nguyn tc k ton c chp nhn ph bin (GAAP), ly cc chun mc k ton hay ch k ton hin hnh lm thc o ch yu. * Ch th tin hnh: Kim ton bo co ti chnh thng c thc hin bi cc kim ton t bn ngoi (KT c lp & kim ton nh nc), ch yu l kim ton c lp. * Kt qu: phc v cho nhng ngi quan tm ti BCTC ca n v (bn th 3) cc c ng, c quan qun l nh nc, cc nh u t, cc TCTD, cc nh cung cp (ch n),
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b. Kim ton hot ng (Opperational Audit). - K/nim: 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

Kim ton hot ng

* i tng: C th bao gm: R sot li h thng k ton v cc qui ch kim sot ni b gim st v tng c ng hiu qu ca h thng ny. Kim tra vic huy ng, phn phi, s dng cc ngun lc, nh: nhn, ti, vt lc, thng tin... Kim tra tnh hiu qu ca hot ng sn xut kinh doanh, phn phi v s dng thu nhp, bo ton v pht trin vn... Kim tra v nh gi tnh hiu qu hot ng ca tng b phn chc nng trong vic thc hin cc mc tiu kinh doanh ca doanh nghip. nh gi hiu qu ca mt qui trnh sn xut

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Kim ton hot ng

c. Kim ton tun th (Compliance/regulatory Audit)

- K/nim: L vic kim tra nhm nh gi mc chp hnh lut php, chnh sch, ch qun l, hay cc vn bn, qui nh no ca n v. - i tng: l vic tun th php lut v cc qui nh hin hnh, c th bao gm:
Lut php, chnh sch, ch ti chnh k ton, ch qun

* 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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l ca Nh nc,
Ngh quyt, quyt nh, quy ch ca Hi ng qun tr, Ban

gim c, ni qui c quan.

Cc qui nh v nguyn tc qui trnh nghip v, th tc qun

l ca ton b hay tng khu cng vic ca tng b phn.

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Kim ton tun th ...

- Tiu chun dng nh gi: l cc vn bn c lin quan, nh: lut thu, cc vn bn php qui, cc ni qui, ch , th l... - Ch th tin hnh: c thc hin ch yu bi kim ton vin ni b, kim ton vin nh nc hay kim ton vin c lp. - Kt qu: Ch yu phc v cho cc cp thm quyn c lin quan, cc nh qun l.

2. Phn loi theo ch th kim ton

+ Kim ton c lp + Kim ton nh nc + Kim ton ni b

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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, KTL 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...

2.1- Kim ton c lp

(External Audit)

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Kim ton c lp...

Do s c lp trong hot ng nn kt qu kim

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

ton ca h to c s tin cy i vi nhng ngi s dng thng tin, do KTL c vai tr rt quan trng trong nn kinh t th trng. Nhng ngi s dng bo co ti chnh m ch yu l cc bn th 3 ch tin cy vo nhng bo co c kim ton c lp 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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T chc v hot ng ca kim ton c lp

f. T chc: Cc t chc KTL hin nay xt v mt quy m v phm vi hot ng c th l cng ty kim ton quc t, cng ty quc gia, cng ty i phng v khu vc, cc cng ty nh. Xt v s hu c cng ty a quc gia, cng ty thuc s hu NN, cng ty c phn, cng ty i nhn, cng ty t nhn, vn phng kim ton. g. Cc dch v m cng ty KTL c th cung ng: - Dch v kim tan v xc nhn - Dch v thu - Dch v k ton - Dch v t vn qun l - Dch v t vn ti chnh, t vn u t - .
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a. Khi nim v t chc

Khi nim:

2.2. Kim ton Nh nc

(State Audit)

L hot ng kim ton do c quan kim ton Nh nc (c quan kim tra ti chnh nh nc c lp) tin hnh. KTNN thng tin hnh kim ton tun th kt hp vi kim ton BCTC, xem xt hiu qu hot ng, tnh hnh chp hnh cc chnh sch, lut l, ch qun l kinh t ca cc n v c s dng vn, kinh ph, ti sn ca nh nc.
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T chc
C quan kim ton nh nc l mt t

b. Chc nng v i tng

Chc nng ca KTNN: Kim ton BCTC, KT tun th, KT

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

hot ng i vi c quan, n v, t chc qun l, s dng NSNN, tin v ti sn nh nc.

Hot ng ca KTNN: Kim tra, nh gi v xc nhn

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

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c. Nguyn tc v chun mc ca KTNN

- Nguyn tc: Theo lut KTNN Vit Nam + Ch tun theo php lut + Trung thc, khch quan - Chun mc: + CM quc t: Do t chc cc c quan kim ton ti cao (INTOSAI) xy dng v cng b. + CM quc gia: Do thng v quc hi quy nh, Tng KTNN xy dng v ban hnh.
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d. Kim ton vin NN

Kim ton vin nh nc l cng chc nh

nc, do nh nc tr lng -> n v c kim ton khng phi tr ph kim ton.

Cc chc danh kim ton NN

- KTV cao cp - KTV chnh - KTV - KTV d b

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e. Tnh cht hot ng ca kim ton NN

Tnh cht ca cuc kim ton l mang tnh bt

buc
Bo co KT ca KTNN l cn c :

- Quc hi xem xt, quyt nh d ton NSNN, phn b NS TW, Q d n & cng trnhquan trng quc gia c u t t ngun NSNN. Xem xt ph chun quyt ton NSNN, gim st thc hin NSNN, CS ti chnh, chnh sch tin t quc gia - Chnh ph & c quan QLNN s dng trong qun l NN

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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f. Cc hot ng kim ton NN

- Kim ton bo co ti chnh - Kim ton tun th - Kim ton hot ng

2.3- Kim ton ni b (Internal Audit)

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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

III. C s php l cho hot ng kim ton

1. Lut php kim ton

a/ Lut Kim ton Nh nc: S 37/2005/QH11 ngy 14 thng 6 nm 2005, c hiu lc t ngy 01/01/2006. Lut ny quy nh v a v php l, chc nng, nhim v, quyn hn v t chc ca Kim ton Nh nc; nhim v, quyn hn ca Kim ton vin nh nc; n v c kim ton v t chc, c nhn c lin quan; hot ng v bo m hot ng ca Kim ton Nh nc.

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III. C s php l cho hot ng kim ton b/ Lut Kim ton c lp: S 67/2011/QH12 ngy 29/03/2011, c hiu lc t ngy 01/01/2012. Lut ny quy nh nguyn tc, iu kin, phm vi, hnh thc hot ng kim ton c lp; quyn, ngha v ca kim ton vin hnh ngh, doanh nghip kim ton v n v c kim ton. 2. Chun mc kim ton:
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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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:

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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3. Chun mc kim ton Vit nam a/ Chun mc kim ton Nh nc: Cu trc H thng chun mc Kim ton Nh nc gm ba nhm chun mc: Nhm chun mc chung (06 chun mc); Nhm chun mc thc hnh (13 chun mc); Nhm chun mc bo co (02 chun mc). Mi chun mc kim ton gm ba b phn: Mc ch, Phm vi p dng v Ni dung chun mc.
Phm vi iu chnh Lut ny quy nh v a v php l, chc nng, nhim v, quyn hn v t chc ca Kim ton Nh nc; nhim v, quyn hn ca Kim ton vin nh nc; n v c kim ton v t chc, c nhn c lin quan; hot ng v bo m hot ng ca Kim ton Nh nc. i tng p dng - n v c kim ton. - Kim ton Nh nc. - T chc, c nhn khc c lin quan n hot ng kim ton nh nc.

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3. Khi qut H thng chun mc kim ton Vit Nam ban hnh

b. Chun mc kim ton c lp:

Phm vi iu chnh

Lut ny quy nh nguyn tc, iu kin, phm vi, hnh thc hot ng kim ton c lp; quyn, ngha v ca kim ton vin hnh ngh, doanh nghip kim ton v n v c kim ton. i tng p dng Lut ny p dng i vi kim ton vin, kim ton vin hnh ngh, doanh nghip kim ton, n v c kim ton, t chc ngh nghip v kim ton v t chc, c nhn khc c lin quan n hot ng kim ton c lp.

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.

4. Kim ton vin

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Kim ton vin

1- Kim ton vin l nhng ngi c o to c trnh chuyn mn, c lp v c o c ngh nghip c cp chng ch KTV. - KTV trong t chc kim ton c lp - Kim ton vin trong kim ton ni b - Kim ton vin thuc Kim ton nh nc

Kim ton vin

2- Yu cu (tiu chun) ca KTV: 2.1 Theo IFAC v ISA, cc kim ton vin phi c cc tiu chun sau: a. Tiu chun v trnh chuyn mn: KTV l nhng ngi c kh nng v k nng ngh nghip. - Phi tri qua o to: Tt nghip i hc v k ton ti chnh, - Tri qua mt thi gian thc t v c kinh nghim v lnh vc k ton, ti chnh

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V trnh chuyn mn (tip)

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)

- 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 v tnh c lp (tip)

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

- 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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2.2 Tiu chun i vi KTV Vit Nam

Trong ngh nh 07 v Quyt nh s 87/2005/Q-BTC ngy 01/12/2005 ca B trng B Ti chnh.

5. TO CHC CONG TY KIEM TOAN

c lp Chnh trc Khch quan Nng lc chuyn mn v tnh thn trng Tnh bo mt T cch ngh nghip Tun th chun mc chuyn mn.

Cac loai hnh Doanh nghiep t nhan Cong ty hp danh Cong ty TNHH Cac cap bac nghe nghiep Chu phan hun ( partner) Chu nhiem ( manager ) Kiem toan vien chnh ( Senior auditor ) Kiem toan vien phu ( Staff assistant )

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6. CAC HOAT ONG CUA CONG TY KIEM TOAN

Dch vu xac nhan Kiem toan Soat xet Kiem tra theo thu tuc thoa thuan Gi so sach ke toan Lap bao cao tai chnh T van ke toan T van thue/Hoach nh thue T van tai chnh, Xay dng chien lc ao tao Head hunter

IV.Qu trnh pht trin v ngha ca kim ton 1- Vai tr ca Kim ton 2- Lch s ra i v pht trin ca kim ton

Dch vu ke toan

Dch vu thue T van quan ly Cac dch vu khac

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1- Vai tr ca kim ton

Nhu cu v thng tin tin cy Lm th no bit thng tin c tin cy

2- Lch s hnh thnh v pht trin

Kim ton - Audit gc t ting la tinh Audire, ngha l Nghe, l hot ng c t rt lu.
Kim tan thi k c i Kim ton thi k trung i v cn hin i Kim ton thi k cch mng cng nghip Kim ton u th k XX n nay
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hay khng? Cn c xc nh tin cy ca thng tin Vai tr ca kim ton

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Qu trnh hnh thnh

=> S hnh thnh ca kim ton do c s tch ri gia quyn s hu v chc nng qun l; s ra i ca cng ty c phn, th trng chng khon pht trin => nhu cu gii quyt cc mu thun gia ngi cung cp v ngi s dng thng tin => KTL ra i &PT.

Qu trnh hnh thnh

Hnh thnh t chc nng t kim tra k ton S ra i ca kim ton nh nc v kim

ton ni b.

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S hnh thnh v pht trin ca kim ton

- Pht trin t chc nng t kim tra ca k ton -> chc nng kim tra c lp - T kim ton chi tit -> Kim ton tng qut - Nhu cu tr thnh mt lnh vc kinh doanh dch v v xut khu - Nhu cu qun l nh nc v ca nh qun l => Hnh thnh cc t chc kim ton c lp, kim ton nh nc v kim ton ni b

Chng 2:
MT S KHI NIM C BN TRONG KIM TON

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Ni dung
I. Gian ln v sai st II. H thng kim sot ni b III. Trng yu v ri ro kim ton IV. C s dn liu V. Bng chng kim ton

1. Gian ln v sai st (Fraud and Error)

1.1 Gian ln (Fraud)
* 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 ca gian ln

+ Gi mo chng t, sa cha hoc x l chng t theo kin ch quan + Giu gim thng tin, ti liu + Ghi chp cc nghip v khng c tht + C p dng sai ch ti chnh k ton + Xy ra lp i lp li + Gn vi mt li ch kinh t no : n cp, lm gi chng t; giu dim cc khon n xu

1.2. Sai st (Error)

* Khi nim: L nhng li khng c nhng lm nh hng n h thng thng tin v bo co ti chnh. * 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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1.3. Nhng nhn t nh hng n mc gian ln v sai st

Cc nhn t bn trong (tip) + c tnh ca ti sn + Thiu st ca h thng k ton v KSNB + Lng ca cn b nhn vin

* 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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* Cc nhn t bn ngoi: - Chin lc KD v sc p bt thng ln doanh nghip:

+ Khch hng u ra + Ngun cung cp u vo +Yu cu v thnh tch + Yu cu v thi gian

Cc nhn t bn ngoi (tip) - Chnh sch php lut thiu ng b, nhiu im yu, nhiu k h - Cc bin ng kinh t v m: lm pht, li sut, t gi - i th cnh tranh - Tng trng kinh t + Mi trng k thut cng ngh + Khi doanh nghip nhy sang kinh doanh 1 lnh vc mi
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1- Khi nim, mc tiu, nhim v ca HT Kim sot ni b (ICS)

1.1 Khi nim 1.2 Mc tiu ca ICS

2. H THNG KIM SOT NI B

1.3 Nhim v

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t vn
Mc tiu qun l iu hnh mt doanh

Kiem soat noi bo la g?

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 ?
Rui ro quan ly

Lam an thua lo Tai san b tham o Bao cao tai chnh khong trung thc Bao cao noi bo khong trung thc Phap luat b vi pham Cac quy nh khong c tuan thu

CHNH SCH TIU CHUN TH TC

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CNG VIC CA NH QUN L

Xy dng chin lc, k hoch, chnh sch

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)

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 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 (tip)

(2) Theo COSO (Committee of Sponsoring Organizations of the Treadway Commission) : Kim sot ni b l 1 qui trnh chu nh hng bi Hi ng Qun tr, cc nh qun l v cc nhn vin khc ca 1 t chc, c thit k cung cp s m bo hp l trong vic thc hin cc mc tiu m Hi ng qun tr, cc nh qun l mong mun l: + 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. 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 tc. chc u tham gia vo quy trnh ny. ny.

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Trch nhim ca nh qun l

Nh qun l phi thit lp v duy tr vic kim

2.2 Mc tiu ca H thng KSNB

sot ton din n v mnh

Chu trch nhim trong vic trnh by BCTC ph

Mc tiu kt qu hot ng: Hiu qu v hiu nng ng:

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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ca cc hot ng

Mc tiu thng tin: tin cy, tnh hon thin v cp tin:

nht ca cc thng tin ti chnh v qun l

Mc

tiu tun th: S tun th php lut v quy nh

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Mc tiu ca H thng KSNB (tip)

Mc tiu kt qu hot ng: Hiu qu v hiu ng: nng hot ng

Mc tiu ca H thng KSNB (tip)

S dng c hiu qu cc ti sn v cc ngun lc khc Hn ch ri ro m bo s phi hp, lm vic ca ton b nhn vin t c mc tiu ca DN vi hiu nng v s nht qun. qun. Trnh c cc chi ph khng ng c/ vic t cc li ch khc (ca nhn vin, ca khch hng...) hng...) ln trn li ch ca DN. DN.
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Mc tiu thng tin: tin cy, tnh hon thin v cp nht ca thng tin ti chnh v TT qun l
Cc bo co cn thit c lp ng hn v ng tin cy ra quyt nh trong ni b DN Thng tin gi n Ban G, HQT, cc c ng

v cc c quan qun l phi c cht lng v tnh nht qun BCTC v cc bo co qun l khc c trnh by mt cch hp l v da trn cc chnh sch k ch ton c xc nh r rng
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Mc tiu ca H thng KSNB (tip)

2.3 Nhim v ca ICS:

Mc tiu tun th: S tun th php lut v quy th:

- Pht hin v ngn nga kp thi cc sai phm trong h thng x l nghip v - Bo v n v trc nhng tht thot c th trnh - m bo vic chp hnh chnh sch kinh doanh

nh. nh. m bo mi hot ng ca DN u tun th: th:

Cc lut v quy nh ca NN Cc yu cu qun l Cc chnh sch v quy trnh nghip v ca

DN. DN.

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CCH TIP CN LP BO CO TI CHNH

2. Cc b phn cu thnh ca h thng kim sot ni b

Control Environment

I.C.S
Accounting System Control Procedures

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C CAU KIEM SOAT NOI BO (TIEP CAN THEO COSO)

2.1. Mi trng kim sot

Mi trng kim sot bao gm ton b nhng nhn t c

anh gia rui ro Moi trng kiem soat Cac hoat ong kiem soat

Giam sat

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

Thong tin va truyen thong

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Mt s nhn t chnh thuc v mi trng kim sot

(1). Trnh , thc, nhn thc, o c, trit l, phong cch iu hnh ca Ban Gim c, Hi ng Qun tr (2). C cu t chc ca n v (3). i ng nhn s (4). K hoch v d ton (5). Kim ton ni b (6). Cc phng php truyn t s phn cng quyn hn (7). Cc yu t bn ngoi => nh hng ca mi trng KS n hiu qu ca ICS
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2.2 H thng k ton:

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 (Validity) (Authorization)

2.3 Cc th tc kim sot * 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.

- Tnh y (Completeness) - S nh gi (Valuation) - S phn loi (Classification) - Kp thi (Timeline)

- Chuyn s v tng hp chnh xc (Posting & summarization)

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V d v cc th tc 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 + .

CAC HOAT ONG KIEM SOAT

Phan chia trach nhiem Kiem soat qua trnh x ly thong tin Bao ve tai san Phan tch ra soat

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CAC HOAT ONG KIEM SOAT

PHAN CHIA TRACH NHIEM

TH DU VE KIEM NHIEM NGUY HIEM

Cong viec kiem nhiem Khong e mot ca nhan nam tat ca cac khau cua mot nghiep vu: xet duyet, thc hien, bao quan tai san va gi so sach ke toan. Khong cho phep kiem nhiem gia mot so chc nang Thu tien va theo doi so sach ke toan ve n phai thu

Rui ro Co the lay tien sau o che dau bang cach ghi xoa so khoan n phai thu, hoac bu ap bang khoan thu cua khach hang khac Khong mua hang nhng van thanh toan tien hang

Mua nguyen vat lieu va s dung cho san xuat

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CAC HOAT ONG KIEM SOAT

KIEM SOAT QUA TRNH X LY THONG TIN

UY QUYEN VA XET DUYET

Uy quyen bang chnh sach

Uy quyen va xet duyet Kiem soat chng t va so sach Kiem tra oc lap

a ra chnh sach chung bao gom cac ieu kien cho phep thc hien nghiep vu.

Xet duyet cu the

Xet duyet tng trng hp cu the, khong co chnh sach chung.

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KIEM SOAT CHNG T, SO SACH

Kiem soat chng t

UY QUYEN THEO CHNH SACH

Phong kinh doanh c quyen xet duyet ban chu theo chnh sach vi: Cac hoa n di 10 trieu ong Cac ai ly co mc d n di 100 trieu ong

XET DUYET CU THE Pho Tong giam oc xet duyet tng trng hp cu the : Cac hoa n ban chu tren 10 trieu Cac ai ly a co d n vt mc 100 trieu

anh so trc, lien tuc Bieu mau chng t ay u Kiem soat chng t cha s dung Lu chuyen chng t Tham chieu va dau vet kiem toan Bao quan lu tr

Kiem soat so sach

Thiet ke, Ghi chep, Bao quan lu tr

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anh so trc, lien tuc

Bieu mau chng t

La c s ghi chep so sach va oi chieu Bao am viec ghi chep ay u Thuan tien cho truy cap chng t Han che cac hanh vi gian lan va che giau gian lan

Phai thiet ke e cung cap u thong tin cho thc hien nghiep vu va ghi chep ke toan Ch bao gom thong tin thch hp Lu y tnh kiem soat Bieu mau phai c xet duyet Phai ra soat bieu mau nh ky

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Chng t cha s dung

Rui ro b lam dung oi vi tat ca chng t: - Giay gii thieu - Cac sec, phieu chi, phieu xuat - Cac giay t co tieu e cong ty Phng phap kiem soat - anh so trc, lien tuc - Kiem soat so lng phat hanh - Bao quan can than

Lu chuyen chng t

Bao gom qua trnh lap va lu chuyen qua cac bo phan : - Thc hien s xet duyet - Thc hien s kiem soat - La c s ghi so Can xay dng mot quy trnh chuan Mo ta bang lu o

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Dau vet kiem toan

Nhap kho va 1 lap PN

LU O
Cong cu mo ta he thong
Dau vet lu lai cua 1 thu tuc kiem soat e phuc vu cho kiem tra sau nay

PN
Kiem tra va cap nhat the kho

Ch ky xet duyet Dau a kiem soat, a chi Chng t lu Cuong phieu

The kho

PN a kiem tra

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Lu tr chng t

KIEM TRA OC LAP

Thuan li cho viec truy cap Thi iem chuyen vao lu tr Ho s thng trc Tuan thu phap luat Thi gian lu tr X ly chng t h hong X ly chng t het thi han lu tr

Ngi kiem tra khong phai la ngi thc hien nghiep vu e nang cao tnh khach quan Tien kiem Kiem tra trc khi nghiep vu dien ra Hau kiem Kiem tra sau khi nghiep vu xay ra

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BAO VE TAI SAN

PHAN TCH RA SOAT - Mot th du

LNG? S dung vt nh mc---> Quy nh thng, phat May moc h hong --> Sa cha kp thi Ghi chep sai --> ieu chnh kp thi

HAN CHE TIEP CAN TAI SAN To chc kho tang, bao ve Quy nh cac thu tuc

S DUNG THIET B May tnh tien, POS Camera...

BAO CAO GIA THANH THANG 9.2011

Khoan muc Gia thanh ke Gia thanh hoach thc te 100 40 40 180 121 42 37 200

1. Chi ph NVL TT 2. Chi ph NC TT 3. Chi ph SXC Cong

GIA ? Mua gia cao --> Xem xet chnh sach mua hang Gia thc s tang --> Xem xet lai gia ban Ap dung phng phap tnh gia sai --> ieu chnh kp thi

KIEM KE TAI SAN Phat hien mat mat, h hong Nang cao trach nhiem thu kho
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PHAN TCH RA SOAT

Muc ch

Phat hien cac bien ong bat thng, xac nh nguyen nhan, x ly kp thi Phng phap oi chieu nh ky tong hp va chi tiet, thc te va ke hoach, ky nay va ky trc, s dung cac ch so Ban chat Kiem soat bang ngoai le

3. Nhng hn ch tim tng ca HT kim sot ni b

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4. Nhng hn ch vn c ca kim sot ni b Hn ch vn c ca ICS xut pht t nhng nguyn nhn sau:
1/ Yu cu ca nh qun l l nhng chi ph cho

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

kim tra phi hiu qu, ngha l phi t hn tn tht do nhng sai phm gy ra.
2/ Hu ht cc bin php kim tra u tp trung

ng vi bn ngoi hoc gia cc nhn vin trong doanh nghip

5/ Cc th tc kim sot c th khng cn ph

vo cc sai phm d kin, v th thng b qua cc sai phm t xut hay bt thng
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hp do iu kin thc t thay i ...

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4. Nghin cu, nh gi ICS ca kim ton vin

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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a. S cn thit KTV phi nghin cu v nh gi ICS

Xut pht t mc tiu, nhim v ca ICS Xut pht t yu cu ca kim ton Xut pht t nhng gii hn ca cuc

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

kim ton => T nh gi ICS s xc nh c phm vi quy m kim ton hp l, mc tin hnh cc th nghim c bn, quy m v mc mu KT
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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:

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

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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c.Cc bc NC, nh gi ICS

3. Trng yu (Materiality) v ri ro kim ton (AR)

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

Tm hiu v n v Xem xt cc vn bn nh gi mi trng kim sot nh gi h thng k ton nh gi cc th tc kim sot D kin mc CR Thit k cc th nghim KS Tin hnh cc th nghim KS nh gi mc CR Tin hnh cc th nghim KS b sung Kt lun
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KTV

Trung thc v hp l (True & Fair) ngha l:

+ BCTC c lp theo ng cc chun mc k ton hin hnh, v + Trn bo co ti chnh khng c cc sai phm ln lm bp mo bn cht ca BCTC.

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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.

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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3.2. Cc nhn t nh hng n vic xc nh tnh trngim ca tng n v v tng loi nghip v yu: - c
- Ph thuc vo yu cu ca php lut v cc quy nh c th - Vic xt on mang tnh ngh nghip ca KTV

3.3. Vn dng tnh trng yu

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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Vn dng tnh trng yu.

-

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)

(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.
- 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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c lng ban u v tnh trng yu

(2). Phn b c lng ban u v tnh trng yu cho cc b phn

S c tnh ban u v tnh trng yu ( mc ton b

Ch : + Tnh trng yu l 1 khi nim tng i hn l 1 khi nim tuyt i + Tnh 2 mt ca trng yu: nh lng: Bao nhiu l trng yu nh tnh: Bn cht ca vic xy ra sai phm

BCTC) c phn b cho tng b phn, khon mc trn BCTC, hnh thnh mc trng yu cho tng b phn, khon mc, gi l TE (Tolerable Error)
C s ch yu phn b l:

+ Tnh cht quan trng ca tng khon mc trn BCTC + Kinh nghim ca kim ton vin v sai st ca cc khon mc

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(3). c tnh tng s sai st trong tng b phn

Khi tin hnh kim ton tng khon mc, b phn ca BCTC,

(4). c tnh sai s kt hp ca ton bo co ti chnh

kim ton vin da vo nhng sai st pht hin c trong mu c tnh sai st ca ton b mt khon mc.
Sai st ny gi l sai st d kin PE (projected error) c dng so snh vi cc TE nhm quyt nh chp nhn

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

hay khng chp nhn khon mc hoc phi tin hnh thm cc th tc kim ton thch hp.

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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)
Chp nhn ton b
Vic so snh ny s cho php nh gi ton b cc sai st

Tng SSKH < PM, v PEi < TEi Tng SSKH < PM, v PEi > TEi Tng SSKH > PM

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),

Chp nhn tng phn

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.

Khng chp nhn

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Ri ro kim ton
Ti sao phi tm hiu RRKT: Xut pht t ly mu kim ton Quan im tip cn theo ri ro Yu cu ca chun mc: RRKT cn c

4. Ri ro kim ton (Audit Risk - AR)

a. Khi nim. Ri ro kim ton l ri ro m chuyn gia kim ton a ra kin khng xc ng v cc thng tin ti chnh v l cc sai phm trng yu. (ISA 400) V d: + KTV a ra kin chp nhn ton b cc thng tin c kim ton trong khi n vn cn c cc sai phm trng yu, hoc: + KTV a ra kin khng chp nhn cc thng tin c kim ton trong khi n khng c cc sai phm trng yu => Hu qu: Ngi s dng thng tin a ra cc quyt nh kinh t, q qun l.. . sai

gii hn trong mc chp nhn c. Xc nh ni dung, thi gian v phm vi ca cc th tc kim ton

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b. Ba loi ri ro nh hng ti Ri ro kim ton

* Ri ro tim tng: (Inherent risk - IR) - 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.

Ri ro tin tng Ri ro kim sot Ri ro pht hin

(Inherent Risk) (Control Risk) (Detection Risk)

- Cc nhn t nh hng n ri ro tim tng:

+ Lnh vc hot ng kinh doanh + Bn cht cng vic kinh doanh v c im ca n v + Cc nghip v kinh t khng thng xuyn + Qui m tng th, c cu t chc doanh nghip + Qui m s d TK

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* Ri ro pht hin: (Detection risk - DR) * Ri ro kim sot (Control risk - CR) - 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 nhn t nh hng ti ri ro kim sot:

Hiu qu ca ICS ??? + Mi trng kim sot + H thng k ton + Vn nhn s + Vn t chc: t chc chng cho, khng khoa hc + Cc nghip v mi + Tnh thch hp, y ca cc th tc, trnh t kim sot
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- 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 + Do s gian ln: c bit l s gian ln c h thng t BG

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Bi tp nh
1.Ke toan kho kiem nhiem thu kho 2. KTV chnh khong giam sat KTV phu 3. C mau nho khong ai dien cho tong the 4. Khach hang la cong ty co phan niem yet 5.Chng t khong c anh so trc lien tuc 6. Giam oc c tra lng theo li nhuan 7.San pham la o trang sc bang vang, a quy 8.Khoan muc d phong n phai thu kho oi 9.Khong co ieu le ao c nghe nghiep

* 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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M hnh ri ro kim ton AR = IR * CR * DR AR ---------------IR * CR

- Ma trn ri ro pht hin:

nh gi ca KTV v ri ro tim tng (IR) Cao Cao Trung bnh Thp Thp nht Thp Trung bnh Trung bnh Thp Trung bnh Cao Thp Trung bnh Cao Cao nht

DR

nh gi ca KTV v ri ro kim sot (CR)

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4. C s dn liu (AssertionS) li
4.1. 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.

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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b. Cc yu cu ca c s dn liu - Hin hu - Quyn v ngha v - Chnh xc - nh gi - y (Existence) (Rights and Obligations) (Accuracy) (Valuation) (Completeness)

4.2. C s dn liu v mc tiu kim ton

-

KTV phi thu thp c bng chng kim ton cho tng CSDL ca cc khon mc trn BCTC. V d: Khi kim ton khon mc Hng tn kho, KTV phi thu thp c y bng chng chng minh rng khon mc hng tn kho trn BCTC l c thc, c phn nh y , c nh gi ng, phn loi ph hp vi cc chun mc, nguyn tc k ton.

- Trnh by v thuyt minh (Presentation and Disclosure)

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C s dn liu v mc tiu kim ton

- Bng chng kim ton lin quan n mt CSDL khng th b p cho vic thiu bckt lin quan n mt csdl khc. V d S hin hu (E) ca hng tn kho v Gi tr (V) ca hng tn kho. - Cc th nghim c th cung cp bckt cho nhiu csdl cng mt lc. V d: kim tra vic thu hi cc khon phi thu c th cung cp bng chng cho s hin hu v cho gi tr ca cc khon phi thu .

Mc tiu kim ton tng qut

Cc kha cnh kim ton vin cn quan tm khi thit k chng trnh kim ton mt khon mc thu thp bng chng y v s trnh by hp l ca khon mc

Cac muc tieu kiem toan 1. Hien hu va phat sinh 2. Quyen va ngha vu 3. ay u 4. Ghi chep chnh xac 5. anh gia 6. Trnh bay va cong bo

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Hin hu
Kiem toan vien phai chung minh rang cac TAI SAN VA N PHAI TRA ma n v khai bao tren bao cao tai chnh th hien hu trong thc te Phat hien cac tai san hoac khoan phai tra khong co thc
Kiem ke tai san hu hnh Xac nhan tai san do ngi khac quan ly, s dung Kiem tra gia goc va li ch tng lai cua tai san vo hnh Xac nhan n phai tra Kiem tra chng t n phai tra
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Pht sinh
Kiem toan vien phai chung minh rang cac NGHIEP VU ma n v khai bao tren bao cao tai chnh th phat sinh trong thc te va thuoc ve n v Phat hien cac nghiep vu khong co thc hoac thuoc ve n v Kiem tra chng t goc cua cac nghiep vu phat sinh Kiem tra gian tiep thong qua kiem tra s hien hu cua tai san va n phai tra

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Quyn v ngha v
Kiem toan vien phai chung minh rang cac TAI SAN th thuoc quyen kiem soat cua n v va cac KHOAN PHAI TRA la ngha vu cua n v Phat hien cac tai san hoac khoan phai tra khong thuoc ve n v
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y
Kiem toan vien phai chung minh rang n v a khai bao tren bao cao tai chnh tat ca TAI SAN, N PHAI TRA VA NGHIEP VU Phat hien cac tai san, n phai tra hoac nghiep vu cha khai bao Tm hieu kiem soat noi bo Ket hp kiem tra s hien hu va phat sinh Kiem tra tai khoan lien quan Kiem tra viec khoa so Thu tuc phan tch

Kiem tra chng t ve quyen s hu/kiem soat cua n v oi vi tai san Kiem tra ve ngha vu cua n v oi vi cac khoan phai tra

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Ghi chp chnh xc

Kiem toan vien phai chung minh rang n v a tnh toan, cong don chnh xac va so lieu tren bao cao khp ung vi So cai va so chi tiet Phat hien s khong thong nhat gia tong hp va chi tiet Yeu cau n v cung cap so d hoac phat sinh chi tiet oi chieu vi so chi tiet Kiem tra tong cong va oi chieu tong cong vi so cai

nh gi
Kiem toan vien phai chung minh rang n v a anh gia TAI SAN, N PHAI TRA VA NGHIEP VU phu hp vi che o, chuan mc ke toan hien hanh Phat hien viec ap dung cac phng phap anh gia khong phu hp hoac khong nhat quan
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Xem xet phng phap anh ga ma n v s dung co phu hp chuan mc, che o ke toan hien hanh khong Xem xet phng phap anh gia co c ap dung nhat quan khong

Trnh by v cng b
Kiem toan vien phai chung minh rang bao cao tai chnh c trnh bay va cong bo phu hp vi yeu cau cua che o, chuan mc ke toan hien hanh Phat hien viec trnh bay khong phu hp hoac cac cong bo sai, thieu Xem xet van e trnh bay bao cao tai chnh: Phan loai khoan muc Viec can tr so lieu Xem xet cac yeu cau ve cong bo thong tin bo sung tren bao cao tai chnh
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Hin hu: Cc ti sn hay khon phi tr tn ti vo thi

im c xem xt.
Quyn v ngha v: Cc ti sn hay khon phi tr thuc

v n v vo thi im c xem xt.

Pht sinh: Cc nghip v hay s kin xy ra v thuc v

n v trong thi k c xem xt.

y : Ton b ti sn, n phi tr v nghip v xy ra

lin quan n bo co ti chnh phi c ghi chp.

nh gi: Cc ti sn hay khon phi tr c ghi chp

theo gi tr thch hp.

Chnh xc: Cc nghip v hay s kin c ghi chp ng

s tin, doanh thu v chi ph c c phn b ng k, ng khon mc v ng v ton hc. Trnh by v cng b: Cc khon mc c cng b, phn loi v din gii ph hp vi chun mc k ton hin hnh.
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