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A.Phn l thuyt : (5 ):
Cu 1: Trnh by nhng ni dung c bn ca cng tc t chc kim
ton.Anh (ch ) hiu nh th no v nguyn tc cc kim ton vin
phi nh k bo co kt qu cng vic kim ton trong giai on
thc hin kim ton .
Cu 2:Hy la chn cu tr li ng nht v gii thch:
1.Phng php iu tra trong kim ton l:
a.Tm kim sai phm x l vi phm.
b.Tm kim thng tin t nhng ngi hiu bit v ni dung
kim ton.
c.Bao gm a v b.
d.Cha c cu no ng.
2.Trong kim ton, nu 1 sai phm l lm gi chng t, l:
a.Gian ln v sai st.
b.Gian ln.
c.Sai st.
d.Cha c cu no ng.
3.Theo quan im hin i, kim ton l:
a.Kim ton quy tc v kim ton thng tin.
b.Kim ton ti chnh, kim ton nghip v v kim ton tun
th.
c.Kim ton hiu qu v kim ton hiu nng.
d.Bao gm a v c.
4.i tng kim ton l hiu qu hot ng v hiu nng qun l
xut hin:
a.Nhng nm u thp k 30.
b.Nhng nm u thp k 80.
c.Nhng nm u thp k 90.
d.Nhng nm u thp k 50.
5.Nhm chun mc bo co kim ton v bo co ti chnh trong
nhng chun mc kim ton c chp nhn rng ri (GAAS) bao
gm 1 yu cu sau:
a.Nhng thng tin c trnh by trong cc bo co ti chnh l
y 1 cch hp l.
b.Phi thu c y bng chng thch hp lm c s
a ra kin nhn xt.
c.Kim ton vin phi c s hiu bit v h thng kim sot ni
b.
3.Dy chuyn
cng ngh
4.Thit b thu
Cng ti sn
1.152
600
5.877
Cng ngun
vn
5.877
n v :1.000.000 VND
STT
S tin
STT
S tin
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
1.600
220
175
276
2.257
48
358
1.721
824
227
899
1.235
3.548
17.221
426
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
4.225
17.258
998
1.775
243
13.155
825
112
4.394
19.239
79
17.772
314
80
17.663
129.167
Yu cu:
Anh (ch) hy chn 8 khon phi thu nu trn gi th xc
nhn bng vic s dng phng php chn mu ngu nhin theo
n v tin t v theo Bng s ngu nhin vi im xut pht l dng
3 ct 1.Ct l l ct ch v ly thm 1 ch s u ca ct bn phi
ct ch c s c 6 ch s . L trnh t trn xung di, t tri qua
phi .Khng chp nhn mu lp.
S 3:
Cu 1: Phn bit :Kim ton Nh nc, kim ton ni b, kim ton
c lp.
Cu 2: Chn phng n tr li ng,sai ,gii thch cho cc nhn nh
sau:
1.Kim ton l kim tra k ton.
2.Khch th ca kim ton nh nc, kim ton ni b, kim ton
c lp c th l mt.
3.Gian ln v sai st u lm thng tin k ton b sai lch.
4.Ri ro kim sot cao dn n ri ro pht hin thp.
5.Bng chng kim ton do kim ton vin t thu thp c tin cy
thp hn bng chng kim ton do bn th ba cung cp.
Cu 3:Chn p n ng nht cho cc cu tr li sau:
1.Phng php kim ton ngoi chng t gm: