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Kim ton cn bn

Nhn nh ng sai, gii thch: 1. Kt lun kim ton cn ph hp vi mc tiu kim ton nhng khng nht thit phi bao qut ht phm vi kim ton. Sai (xem trong yu cu ca kt lun kim ton ) 2. Kim ton ni b c xem nh mt s kim sot bn trong i vi ban qun tr ca cng ty. ng ( xem vai tr v bn cht ca KTNB) 3. Gian ln v sai st l 2 t ng ngha (sai, xem chuong 5) 4. Kim ton vin nh nc khng bao gi thc hin mt cuc kim ton ti chnh sai (xem linh vuc kim ton ca KTNN trong chng 3 v chng 9) 5. Kt lun kim ton cn bao qut ht phm vi kim ton nhng khng nht thit phi ph hp vi mc tiu kim ton. Sai (chuong8) 6. Kim ton hot ng c thc hin thng xuyn v ch yu bi kim ton vin c lp . sai (xem linh vuc kim ton ch yu ca KTL) 7. Khi tin hnh kim ton, kim ton vin nh nc v kim ton vin ni b khng nht thit phi c chng ch k ton vin cng chng(CPA). ng (xem cc c trng c bn ca cc loi hnh kim ton phn loi theo b my t chc) 8. Chc nng by t kin ca kim ton Nh nc, tt c cc nc trn th gii, u thc hin theo cch thc t vn i vi mi khch th kim ton. Sai (c 2 cch, chng 2) 9. Bo co kim ton v th qun l l mt, v u l sn phm ca cng tc kim ton . sai (l 2 sn phm ca 2 chc nng kim ton ) 10. Vic kim ton vin i chiu ch tiu ti sn ngn hn vi ch tiu n ngn hn khi nh gi bo co ti chnh ca doanh nghip l vn dng phng php i chiu trc tip. sai (xem 5 loai doi chieu truc tiep co ban) 11. S lng bng chng kim ton t l thun vi tin cy ca bng chng kim ton. Sai (nhieu bang chung kiem toan chat luong thap chua chac tao ra duoc bang chng kim ton c cht luong cao) 12. Kim ton vin khng th thay i ri ro kim ton thng qua cc th tc kim ton. sai 13. Kim ton vin thc hin vic lm li mt sn phm nh gi thng tin v chi ph sn xut v vn dng phng php i chiu logic. sai

14. Chn mu phi ngn nhin l chn mu m cc phn t trong tng th c xc sut c chn khng ging nhau. ng 15. Phng php kim k thng c p dng i vi ti sn c nh v hnh. sai 16. kin t chi lun cn c a ra khi kim ton vin b gii hn v phm vi kim ton. Sai (phm vi b gii hn nghim trng mi s dng kin loi ny) 17. S lng v cht lng bng chng kim ton khng c mi quan h g vi nhau (cht lng bng chng kim ton cng cao th s lng bng chng cn thu thp cng t) 18. Kt qu ca chc nng xc minh l c s thc hin chc nng by t kin . ng 19. Kim ton vin c th thay i ri ro tim tng thng qua cc th tc kim ton . sai 20. K hoch v chng trnh kim ton l hai khi nim ng nht. sai (chng trnh kim ton nm trong k hoch kim ton ) 21. Kt qu ca chc nng xc minh c th hin th qun l. sai 22. Kim ton hiu qu v kim ton hiu nng l hai khi nim ng nht. sai 23. Bng chng kim ton khng phi l c s duy nht ca kt lun kim ton. sai 24. Chun mc kim ton a ra nhng hng dn nn khng c tnh bt buc i vi kim ton vin. Sai

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