The World Bank

GII THIU H S KIM TON MU

(Phn k thut)

1/10/2014

Ni dung chnh

Phng php tip cn kim ton Lp k hoch kim ton Thc hin kim ton Tng hp v lp bo co

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H S KIM TON MU

PHNG PHP TIP CN KIM TON

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Gii thiu phng php tip cn kim ton

Phng php kim ton da trn ri ro thng qua vic hiu bit doanh nghip v mi trng hot ng; Sa i ph hp vi h thng chun mc kim ton Vit Nam d kin s ban hnh li; p dng cho cng ty kim ton va v nh; p dng cho doanh nghip sn xut v thng mi khng c cng ty con.

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Gii thiu phng php tip cn kim ton (tt)

Lp k hoch kim ton

Mc tiu: lp k hoch kim ton gip KTV xc nh vng ri ro cao thng qua thit k c th tc kim ton hiu qu. Cc bc thc hin cn tun th Chun mc kim ton p dng (ISA 300, 315) v cc yu cu trong giy t lm vic mu Kt thc: K hoch kim ton tng th cn c lp bi KTV v sot xt bi thnh vin BG
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Gii thiu phng php tip cn kim ton (tt)

Thc hin kim ton

Mc tiu: thc hin cc th tc kim ton a ra trong giai on lp k hoch nhm thu c s m bo rng cc sai st trng yu c pht hin. Cc bc thc hin: c 02 la chn
(1) nh gi thit k v hot ng hu hiu ca cc th tc kim sot chnh i vi cc chu trnh kinh doanh quan trng v kim tra c bn; (2) Ch tin hnh kim tra c bn.

Lu : theo qui nh mi, d KTV khng quyt nh sot xt hot ng hu hiu ca kim sot ni b nhng KTV vn phi thc hin vic nh gi chung v h thng kim sot ni b mc doanh nghip v mt thit k v trin khai giai on lp k hoch.
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Gii thiu phng php tip cn kim ton (tt)

Tng hp, kt lun v lp bo co
Mc tiu: nh gi tng hp cc kt lun kim ton cho tng phn hnh nhm a ra kt lun tng hp v a ra kin kim ton Cc bc thc hin cn tun th Chun mc kim ton p dng v cc yu cu trong giy t lm vic mu Kt thc: ph duyt v pht hnh bo co. Ngoi ra, phn ny cn bao gm c vic nh gi cht lng kim ton sau khi hon thnh h s kim ton.

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H S KIM TON MU

LP K HOCH KIM TON

(A100-A800)

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Lp k hoch kim ton (A100-A800)

Ni dung chnh:
Chp nhn KH v nh gi ri ro hp ng (A110-A120); Tm hiu KH v mi trng hot ng (A310); Tm hiu chnh sch k ton v chu trnh kinh doanh quan trng (A410-A450); Phn tch s b (A510); nh gi chung v h thng KSNB (A610) v trao i vi BG v gian ln (A620); Xc nh mc trng yu k hoch (A710); Tng hp k hoch kim ton (A810).

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CHP NHN KHCH HNG V NH GI RI RO HP NG (A100)

Ni dung
Mc ch nh gi Th tc chp nhn khch hng mi (A110) Th tc chp nhn khch hng c (A120) Trch nhim lp v ph duyt

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Chp nhn khch hng v nh gi ri ro hp ng (A100)

Mc ch nh gi: Xem xt liu c th chp
nhn cung cp dch v kim ton cho KH da trn c im kinh doanh, uy tn ca KH cng nh tnh chnh trc, tun th lut php ca Ban Gim c.

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Chp nhn khch hng v nh gi ri ro hp ng (A110)

Chp nhn KH mi-Cc th tc chnh
Tho lun vi KTV tin nhim T nh gi kh nng cung cp dch v (chuyn mn, nhn lc) nh gi cc yu t tim tng c th nh hng n tnh c lp ca kim ton (*). nh gi cc nhn t nh hng n ri ro tim tng ca cuc kim ton (**).

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Chp nhn khch hng v nh gi ri ro hp ng (A110)

Chp nhn KH mi-Cc th tc chnh (tt) (*) Cc yu t tim tng c th nh hng n tnh c lp ca kim ton: Cc nguy c: T li/T sot xt/Bin h/Thn thuc
Li ch ti chnh, cc khon vay, bo m T l ph trn tng doanh thu Tnh c lp ca cc thnh vin lin quan Mu thun v li ch gia cc KH

kin kim ton nm trc v nh hng n bo co nm nay (nu c)

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Chp nhn khch hng v nh gi ri ro hp ng (A110)

Chp nhn KH mi-Cc th tc chnh (tt) (**) Cc nhn t nh hng n ri ro tim tng ca cuc kim ton bao gm: Tnh chnh trc v tun th lut php ca BG Kh nng hot ng lin tc ca KH Kh khn trong kinh doanh, cc nhn t tranh chp, kin tng c th c Mc nh hng ca cc giao dch vi cc bn lin quan.
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Chp nhn khch hng v nh gi ri ro hp ng (A110)

Chp nhn KH mi-Cc th tc chnh (tt) (**) Cc nhn t nh hng n ri ro tim tng ca cuc kim ton bao gm (tt): Cc nghip v bt thng Tnh cht phc tp ca h thng k ton v cc BCTC tin cy ca HTKSNB.

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Chp nhn khch hng v nh gi ri ro hp ng (A120)

Chp nhn KH c
c p dng cho KH kim ton t nm th 2 Ni dung nh gi tng t Mu A110-Chp nhn KH mi, vi nhng sa i:
nh gi li cht lng KH sau 1 nm lm vic trc tip (kh nng tip tc cung cp dch v ca cng ty kim ton, tnh chnh trc ca BG, nh hng n phm vi kim ton, kh nng hot ng lin tc) Tip tc nh gi tnh c lp da trn nhm kim ton s tham gia v cc dch v khc m cng ty kim ton c cung cp. Lc bt th tc nh gi ri ro tim tng (v thc hin nm u tin)
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Chp nhn khch hng v nh gi ri ro hp ng (A100)

Trch nhim lp v ph duyt
Ch nhim kim ton Thnh vin BG Tham kho kin thnh vin khc ca BG i vi nhng KH c tim n ri ro cao.

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TM HIU KHCH HNG V MI TRNG HOT NG (A310)

Ni dung
Mc tiu Th tc thc hin Trch nhim lp v ph duyt

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Tm hiu khch hng v mi trng hot ng (A310)

Mc tiu: Xc nh v nh gi ri ro c sai st trng yu do gian ln hoc nhm ln thng qua vic thu thp hiu bit v khch hng v mi trng hot ng, qua a ra c s cho vic thit k cc th tc kim ton ph hp vi ri ro sai st trng yu nh gi. thc hin mc tiu ny, kim ton vin cn tun th Chun mc kim ton p dng: ISA 315. Mu giy t lm vic: A310

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Tm hiu khch hng v mi trng hot ng (A310)

Th tc thc hin:
Hiu bit mi trng chung, ngnh ngh v cc nhn t bn ngoi Hiu bit v doanh nghip Hiu bit v vic h thng k ton p dng Hiu bit v kt qu kinh doanh v cch thc nh gi kt qu kinh doanh ca BG Xc nh cc ri ro sai st trng yu v a ra th tc kim ton ph hp
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Tm hiu khch hng v mi trng hot ng (A310)

Trch nhim lp v ph duyt
Mu c lp bi kim ton vin chnh c ch nhim kim ton v thnh vin BG ph duyt. c cp nht thng xuyn trong sut qu trnh kim ton c trao i vi cc thnh vin nhm kim ton cc thnh vin c thng tin thc hin cng vic.

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TM HIU CHNH SCH K TON V CHU TRNH KINH DOANH QUAN TRNG (A400)

Ni dung Mc tiu Th tc thc hin Trch nhim lp v ph duyt

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Tm hiu chnh sch k ton v chu trnh kinh doanh quan trng (A400)
Mc tiu: (1) xc nh v hiu c phng php k ton p dng cho cc giao dch v s kin lin quan ti chu trnh kinh doanh quan trng; (2) nh gi v mt thit k v thc hin i vi cc th tc kim sot chnh ca chu trnh kinh doanh ny; (3) quyt nh xem liu c thc hin kim tra h thng kim sot ni b; (4) thit k cc ch tc kim tra c bn ph hp v c hiu qu. thc hin mc tiu ny, kim ton vin cn tun th Chun mc kim ton p dng: ISA 315 Mu giy t lm vic: A410 A450
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Tm hiu chnh sch k ton v chu trnh kinh doanh quan trng (A400)
Th tc thc hin Hiu bit cc kha cnh kinh doanh lin quan ti chu trnh Chnh sch k ton p dng M t chu trnh kinh doanh chnh gm c vic xc nh ra cc th tc kim sot chnh ca chu trnh nh gi tnh hiu qu v thit k ca cc th tc kim sot chnh trong vic ngn chn v pht hin cc sai st v gian ln. Pht hin cc ri ro sai st trng yu, kt lun v kim sot ni b, quyt nh xem c thc hin kim tra hot ng hu hiu ca kim sot ni b hay khng.

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Tm hiu chnh sch k ton v chu trnh kinh doanh quan trng (A400)
Trch nhim lp v ph duyt
Mu c lp bi cc thnh vin trong nhm kim ton trn c s phn cng cng vic ph hp vi vic kim ton cc khon mc lin quan trn BCTC. c ch nhim kim ton v thnh vin BG ph duyt. c cp nht thng xuyn trong sut qu trnh kim ton c trao i vi cc thnh vin nhm kim ton cc thnh vin c thng tin thc hin cng vic.

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PHN TCH S B BO CO TI CHNH (A510)

Ni dung
Mc tiu Th tc thc hin Trch nhim lp v ph duyt

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Phn tch s b bo co ti chnh (A510)

Mc tiu: (1) pht hin ra s tn ti ca cc giao dch, s kin, h s ti chnh v xu hng bt thng, (2) gip xc nh vng c ri ro sai st trng yu thc hin mc tiu ny, kim ton vin cn tun th Chun mc kim ton p dng: ISA 315, ISA 520 Mu giy t lm vic: A510

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Phn tch s b bo co ti chnh (A510)

Th tc thc hin
Phn tch bin ng cho bng cn i k ton v bo co kt qu kinh doanh trc kim ton Lit k ra cc bin ng ln hn mc trng yu chi tit, gii thch cc bin ng da trn hiu bit ca kim ton vin v doanh nghip v mi trng hot ng hoc a ra cc cu hi cn tr li khi thc hin kim tan i vi cc vng c ri ro cao Phn tch h s v nh gi vng c kh nng xy ra sai st trng yu
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Phn tch s b bo co ti chnh (A510)

Trch nhim lp v ph duyt
Mu c lp bi kim ton vin chnh c ch nhim kim ton v thnh vin BG ph duyt. c cp nht thng xuyn trong sut qu trnh kim ton c trao i vi cc thnh vin nhm kim ton cc thnh vin c thng tin thc hin cng vic.

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NH GI CHUNG V H THNG KSNB V TRAO I VI BG V GIAN LN (A600)

Ni dung
Mc tiu Th tc thc hin Trch nhim lp v ph duyt

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nh gi chung v HT KSNB v trao i vi BG v gian ln (A600)

Mc tiu: (1) nh gi chung v h thng KSNB c kim sot hiu qu v x l thng tin ti chnh tin cy. (2) xc nh cc ri ro sai st trng yu do gian ln. thc hin mc tiu ny, kim ton vin cn tun th Chun mc kim ton p dng: ISA 240, 315, 330 Mu giy t lm vic: A610 A620

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nh gi chung v HT KSNB (A610)

Th tc thc hin (i vi nh gi chung v HTKSNB) Mi trng kim sot Cc th tc nh gi ri ro Thng tin v truyn thng Cc th tc kim sot Gim st Kt lun chung v h thng kim sot ni b

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Trao i vi BG v gian ln (A620)

Th tc thc hin (i vi trao i v gian ln) Cc ri ro gian ln t vic lp bo co ti chnh gian ln (ng c/p lc, c hi, hp l ha hnh ng gian ln) Cc ri ro gian ln t vic bin th ti snCc th tc nh gi ri ro (ng c/p lc, c hi, hp l ha hnh ng gian ln) Trao i v ghi chp li ni dung trao i

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nh gi chung v HT KSNB v trao i vi BG v gian ln (A600)

Trch nhim lp v ph duyt
Mu c lp bi kim ton vin chnh c ch nhim kim ton v thnh vin BG ph duyt. c cp nht thng xuyn trong sut qu trnh kim ton c trao i vi cc thnh vin nhm kim ton cc thnh vin c thng tin thc hin cng vic.

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XC NH MC TRNG YU K HOCH (A710)

Ni dung
Mc tiu Th tc thc hin Trch nhim lp v ph duyt

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Xc nh mc trng yu k hoch (A710)

Mc tiu: Xc nh ra mc trng yu p dng cho cuc kim ton lm c s cho vic lp k hoch v thc hin kim ton thc hin mc tiu ny, kim ton vin cn tun th Chun mc kim ton p dng: ISA 320 Mu giy t lm vic: A710

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Xc nh mc trng yu k hoch (A710)

Th tc thc hin
Xc nh mc trng yu tng th Xc nh mc trng yu chi tit Xc nh ngng sai st c th b qua S dng xt on ngh nghip trong vic xc nh mc trng yu

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Xc nh mc trng yu k hoch (A710)

Trch nhim lp v ph duyt
Mu c lp bi kim ton vin chnh c ch nhim kim ton v thnh vin BG ph duyt. c cp nht thng xuyn trong sut qu trnh kim ton c trao i vi cc thnh vin nhm kim ton cc thnh vin c thng tin thc hin cng vic.

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TNG HP K HOCH KIM TON (A810)

Ni dung
Mc tiu Th tc thc hin Trch nhim lp v ph duyt

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Tng hp k hoch kim ton (A810)

Mc tiu: (1) Tng hp tt c cc vn cn lu khi thc hin kim ton; (2) L cng c trao i thng tin hiu qu gia thnh vin BG v thnh vin nhm kim ton. thc hin mc tiu ny, kim ton vin cn tun th Chun mc kim ton p dng: ISA 300 Mu giy t lm vic: A810

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Tng hp k hoch kim ton (A810)

Th tc thc hin
Tng hp cc thng tin chung t cc giy t lm vic trong giai on lp k hoch Tng hp cc ri ro trng yu xc nh trong giai on lp k hoch Tng hp cc th tc kim ton p dng cho cc ri ro trng yu xc nh

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Tng hp k hoch kim ton (A810)

Trch nhim lp v ph duyt
Mu c lp bi kim ton vin chnh Bt buc thnh vin BG phi ph duyt trc khi thc hin kim ton. c trao i vi cc thnh vin nhm kim ton cc thnh vin c thng tin thc hin cng vic.

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Cu hi v tr li (Giai on Lp k hoch kim ton)

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H S KIM TON MU

THC HIN KIM TON (Phn C, D, E, F, G, H)

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Thc hin kim ton

Ni dung chnh
nh gi hot ng hu hiu ca HTKSNB (Phn C) Kim tra c bn (Phn D, E, F, G) Kim tra cc ni dung khc (Phn H) nh gi li mc trng yu (A710)

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NH GI HOT NG HU HIU CA H THNG KIM SOT NI B (C100-C500)

Ni dung
Mc tiu Th tc thc hin Trch nhim lp v ph duyt

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nh gi hot ng hu hiu ca HTKSNB (C100-C500)

Mc tiu: Sau khi nh gi v mt thit k v trin khai HTKSNB trong giai on lp k hoch, nu kim ton vin quyt nh thc hin kim tra HTKSNB, th s thc hin nh gi HT KSNB cho tng chu trnh kinh doanh chnh nhm (1) nh gi ri ro kim sot cho tng chu trnh v ti khon nh hng cho mt s c s dn liu (2) xc nh ni dung, lch trnh, phm vi thc hin th tc kim tra c bn. thc hin mc tiu ny, kim ton vin cn tun th Chun mc kim ton p dng: ISA 315 Mu giy t lm vic: C100-C500

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nh gi hot ng hu hiu ca HTKSNB (C100-C500)

Th tc thc hin
Kim tra tnh hot ng hu hiu ca cc th tc kim sot chnh ca cc chu trnh kinh doanh quan trng Kt lun v mc ri ro kim sot v xc nh mc kim tra c bn

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nh gi hot ng hu hiu ca HTKSNB (C100-C500)

Trch nhim lp v ph duyt
Mu c lp bi kim ton vin chnh c ch nhim kim ton v thnh vin BG ph duyt. c cp nht thng xuyn trong sut qu trnh kim ton c trao i vi cc thnh vin nhm kim ton cc thnh vin c thng tin thc hin cng vic.

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Cu hi v tr li

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KIM TRA C BN (Phn D,E,F,G)

Ni dung
Tng quan v phm vi ca kim tra c bn (KTCB) trong h s kim ton Nhng ni dung c bn v thit k v yu cu trnh by.

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Kim tra c bn (Phn D,E,F,G)

Tng quan trong h s kim ton

c t chc v sp xp da trn phn loi ca cc ti khon trn cc BCTC c cng bn cht. Cc phn hnh lin quan:

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D-Kim tra c bn ti sn E-Kim tra c bn n phi tr F-Kim tra c bn ngun vn G-Kim tra c bn bo co kt qu kinh doanh Bng s liu tng hp (Leadsheet)-X10 Giy t lm vic phc v Thuyt minh BCTC (nu p dng)-X20 Chng trnh kim ton-X30 Giy t lm vic khc-X4099
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H thng t chc giy t lm vic:

Kim tra c bn
Bng tng hp s liu (leadsheet): D, E, F, Gx10
Ni dung chnh: Cc yu t c bn ca Bng tng hp s liu (leadsheet): So snh s liu nm trc vi nm nay (tng i v tuyt i) i chiu s liu nm trc vi s liu kim ton nm trc i chiu s liu nm nay vi Bng cn i pht sinh trc kim ton Kt hp th tc Kim tra phn tch Cp nht cc iu chnh kim ton sau khi thng nht vi KH, i chiu vi B340-BCTC sau iu chnh.
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Kim tra c bn
Chng trnh kim ton : D, E, F, Gx30
Ni dung chnh (tt):
Cc yu t c bn ca Chng trnh kim ton mt ti khon:

Mc tiu kim ton Th tc chung Kim tra phn tch Kim tra chi tit Th tc b sung Kt lun

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Kim tra c bn
Chng trnh kim ton : D, E, F, Gx30

Mc tiu kim ton:

L s c th ha v tnh y v ph hp ca cc bng chng kim ton i vi cc c s dn liu ca cc s d v giao dch trn cc BCTC (CEAVOP) theo cc chun mc v ch k ton hin hnh. C s khc bit gia mc tiu kim ton i vi cc s d trn BCKT v cc giao dch trn BCKQHKD.

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Kim tra c bn
Chng trnh kim ton : D, E, F, Gx30 - Th tc kim ton

Th tc chung:
Mc p dng: bt buc Ni dung:
Xem xt cc nguyn tc k ton p dng trn cc tiu thc bao gm tnh ph hp vi ch k ton hin hnh v tnh nht qun vi nm trc. i chiu s d kim ton nm trc

Kim tra phn tch:

Mc p dng: bt buc Ni dung: s vn dng linh hot cc k thut phn tch nh: phn tch bin ng theo s tuyt i v tng i ca cc s d v giao dch gia nm nay vi nm trc, phn tch cc t sut ti chnh, xy dng cc c tnh c lp, v.v
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Kim tra c bn
Chng trnh kim ton : D, E, F, Gx30 - Th tc kim ton

Kim tra chi tit:

Mc p dng: vic thc hin mt s hoc tt c cc th tc ty thuc vo nh gi ca KTV v tin cy vo HTKSNB sau khi nh gi thit k v hot ng ca HTKSNB ti cc phn A400, A610 v C. Ni dung chnh:
i chiu s d tng hp vi cc s liu chi tit Kim tra chi tit cc nghip v v s d trn c s vn dng kt hp cc k thut kim ton c bn thu thp bng chng cho mt/ mt s cc c s dn liu (*). Kim tra tnh trnh by trn cc BCTC.

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Kim tra c bn
Chng trnh kim ton : D, E, F, Gx30 - Th tc kim ton (*) Kim tra chi tit cc nghip v v s d trn c s vn dng kt hp cc k thut kim ton c bn thu thp bng chng cho mt/mt s cc c s dn liu bao gm:
Kim tra cc tnh ton s hc Kim tra chi tit cc chng t Kim tra cng vic i chiu Gi th xc nhn Kim k, quan st ti sn Kim tra tnh ghi nhn ng k (cut-off) Sot xt cc nghip v, s d bt thng

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Kim tra c bn
Chng trnh kim ton : D, E, F, Gx30 - Th tc kim ton

Th tc b sung:
c thit k b sung gim cc ri ro c cp A810-Tng hp k hoch kim ton v C-Kim tra HTKSNB. C th b sung cc th tc khc m KTV cho l cn thit ph hp vi c im hot ng ca tng DN, tng ngnh.

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Kim tra c bn
Chng trnh kim ton : D, E, F, Gx30 - Th tc kim ton

Kt lun: Mc p dng: bt buc Ni dung: phn nh kt lun tng th ca KTV v tnh y v ph hp ca cc bng chng kim ton thu thp i vi mc tiu kim ton ra.

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Kim tra c bn
Giy t lm vic khc
Nhng ni dung c bn ca giy t lm vic chi tit:
V hnh thc: theo mu chng trnh cung cp (c th bao gm ti liu KH cung cp c s dng) V ni dung, m bo y cc yu t sau:
Mc tiu Ngun gc s liu Phm vi cng vic thc hin (giai on kim tra, phng php chn mu) Cng vic thc hin Kt qu thc hin Kt lun nh tham chiu n cc phn hnh lin quan Tt c giy t lm vic u phi c nh tham chiu.
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Kim tra c bn
v Ri ro pht hin
RR kim ton = RR tim tng x RR kim sot x RR pht hin. Cch xc nh RR pht hin-RR m cc th tc kim ton khng t c mc tiu kim ton xc nh
RR pht hin K khai khng trng yu (Over) K khai thp trng yu (Under) Trnh by hoc thuyt minh sai trng yu

RR tim tng RR kim sot

RR pht hin
= Mc RR kim ton mong mun
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= Thp

= Thp

Thp

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Kim tra c bn
v Ri ro pht hin
Cch nh gi ri ro pht hin
RR kim ton mc thp c th chp nhn c, phi c t nht mt trong cc yu t RR trn (tim tng, kim sot hay pht hin) phi mc thp, Hoc phi c t nht 2 trong 3 yu t RR ny phi mc trung bnh.

Cc yu t cn nhc khi thit k th tc kim ton cho ph hp vi mc RR pht hin xc nh (xem bng minh ha trang sau)

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Kim tra c bn
v Ri ro pht hin
RR pht hin Loi bng chng Cc th tc kim tra bao gm: Kim tra chng t Quan st Tnh ton li Ngun bng chng Trc tip do KTV thu thp Thi im thu thp bng chng Gn thi im xy ra nghip v hoc nh gi Phm vi bng chng Kim tra nhiu cc khon mc quan trng C mu ln hn Thu thp cc xc nhn c bng li v vn bn Phn tch mang nhiu tnh thuyt phc Thu thp i chng t nhiu ngun C mu nh hn Kim tra t khon mc quan trng 64

THP

Gi th xc nhn
Gin tip do cc ngun bn ngoi c lp cung cp

Kim tra hoc quan st bt ng

Tnh ng k

Phn tch sot xt

c lt chi tit

Gn thi im cui nm Gin tip thu thp t cc ngun bn trong

CAO
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Phng vn

Thi im gia k

Cu hi v tr li
Giai on Thc hin kim ton

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KIM TRA CC NI DUNG KHC (Phn H)

Ni dung chnh
Mc ch phn hnh Nhng ni dung c bn, cch thit k v p dng

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Kim tra cc ni dung khc (H110 -H190)

Mc ch
Tun th cc chun mc kim ton ring bit lin quan, m bo thu thp y bng chng thch hp m cc phn hnh Th nghim C bn cha th cung cp y , thch hp. Cung cp b sung bng chng v tnh trung thc v hp l ca cc BCTC trn c s cc chun mc v ch k ton hin hnh KTV c th a ra kin kim ton ph hp.

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Kim tra cc ni dung khc (H110 -H190)

Cc ni dung c bn:
Tnh tun th lut php v cc quy nh php l lin quan-H110 S dng dch v bn ngoi-H120 Kim ton nm u tin-H130 Giao dch vi cc bn lin quan-H140 Cc s kin pht sinh sau ngy kt thc nin k ton-H150 Kh nng hot ng lin tc-H160 Kim tra cc thng tin khc-H170 Cc khon ti sn, n tim tng v cc khon cam kt-H180 Cc thay i v chnh sch k ton, c tnh k ton v cc sai st-H190
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Kim tra cc ni dung khc (H110 -H190)

Thit k
Cc th tc c thit k di dng bng cu hi Ni dung gm cc phn c bn sau: Mc tiu kim ton Tm hiu nh hng ca vn kim tra n vic lp v trnh by BCTC Xc nh cc th tc kim tra chi tit nu vn kim tra c nh hng trng yu n vic lp v trnh by BCTC (c th b sung nu cn thit ty tng trng hp KH c th) Kt lun
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Kim tra cc ni dung khc (H110 -H190)

K thut kim ton p dng
Phng vn, quan st Kim tra chng t lin quan

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Kim tra cc ni dung khc (H110 -H190)

Lu : Ngi lp c th khc vi ngi thc hin C t nht 2 cp sot xt giy t lm vic Nn phn cng cho nhng KTV c kinh nghim Nu khng thc hin/khng p dng bt k mt th tc no, KTV phi ghi r l do. Tham chiu cng vic thc hin n cc phn hnh lin quan.

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NH GI LI MC TRNG YU (A710)

Mc ch ca vic nh gi li mc trng yu Thi im thc hin Cch thc hin

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nh gi li mc trng yu (A710)
Mc ch
nh gi nh hng ca cc sai st c pht hin ti qu trnh kim ton v nh hng ca nhng sai st cha c iu chnh, nu c, i vi bo co ti chnh. nh gi li ni dung, phm vi, lch trnh cc th tc kim ton thc hin.

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nh gi li mc trng yu (A710)
Thi im thc hin
Mc trng yu xt trn tng th bo co ti chnh c th cn phi c sa i do kt qu ca s thay i trong cc tnh hung pht sinh trong qu trnh kim ton, thng tin mi hay l thay i v hiu bit ca KTV v n v c kim ton v hot ng ca n v do thc hin thm cc th tc kim ton. Thc hin trong giai on nh gi cc sai st pht hin trong qu trnh kim ton. p dng vi trng hp pht sinh cc iu chnh kim ton nh hng trng yu n ch tiu lm c s xc nh mc trng yu ban u.

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nh gi li mc trng yu (A710)
Cch thc hin
Tnh ton li mc trng yu v mc trng yu thc hin sau khi cn nhc li tiu ch tnh v/hoc cp nht li s liu ca tiu ch chn tnh ra mc trng yu ban u sau khi iu chnh theo cc bt ton iu chnh kim ton.(A710) Nu mc trng yu v mc trng yu thc hin c xc nh mc thp hn mc ban u, KTV cn phi xem xt xem liu ni dung, lch trnh v phm vi ca cc th tc kim ton thc hin c cn ph hp hay khng. nh gi li nh hng ca cc bt ton khng iu chnh.

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H S KIM TON MU

TNG HP, KT LUN V LP BO CO (Phn B)

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Ni dung
Tng hp kt qu kim ton (B300, B410) Phn tch tng th BCTC ln cui (B420) Th gii trnh ca BG, HQT (B430-B440) Sot xt, ph duyt v pht hnh bo co (B110)

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TNG HP KT QU KIM TON

Ni dung
Mc ch Cc bc thc hin

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Tng hp kt qu kim ton

Mc ch
nh gi li nh hng ca cc sai st pht hin trong qu trnh kim ton, bao gm c cc sai st khng iu chnh (nu c) i vi cc BCTC (B360, B370). Tng hp kt qu kim tra i vi nhng ri ro pht hin trong giai on lp k hoch (A800) v nhng ri ro mi pht sinh trong giai on thc hin kim ton, phc v cho khu sot xt tng th cuc kim ton.

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Tng hp kt qu kim ton

Cc bc thc hin
Xc nh ngng chnh lch c th chp nhn c tng hp cc sai st pht hin trong qu trnh thc hin kim ton. Nu ni dung ca cc sai st pht hin v tnh hung xy ra sai st c th cho thy c th tn ti cc sai st khc, KTV phi xem xt li vic sa i k hoch kim ton nu cn. Trao i tt c cc sai st pht hin kp thi vi BG khch hng. nh gi nh hng cc sai st khng iu chnh (B370)

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Tng hp kt qu kim ton

nh gi nh hng cc sai st khng iu chnh (B370) KTV cn iu chnh li mc trng yu trc khi nh gi nh hng ca cc sai st khng c iu chnh (A710). nh hng ca tng sai st ring l cn c nh gi trong mi quan h vi cc nhm giao dch, s d ti khon hoc thuyt minh lin quan v xem xt cc sai st c vt qu mc trng yu p dng cho cc nhm giao dch, s d ti khon hoc thuyt minh hay khng (xem xt nh lng)-B370. Nu mt sai st ring l c nh gi l trng yu th khng c b tr vi cc sai st khc.
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Tng hp kt qu kim ton

nh gi nh hng cc sai st khng iu chnh (tt) Vic xc nh sai st do phn loi cc ch tiu trn bo co ti chnh c trng yu hay khng cng lin quan n vic nh gi nh tnh, v d cc sai st nh hng n cc ch s quan trng, xu hng, tnh tun th lut php v cc quy nh lin quan v cc yu cu ca hp ng (vd: Hp ng n, bo lnh, v.v)

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Tng hp kt qu kim ton

nh gi nh hng cc sai st khng iu chnh (tt)

Cc sai st khng trng yu v khng c iu chnh nm trc c th nh hng trng yu n bo co ti chnh nm hin ti. KTV cn tho lun vi BG v cc sai st khng c iu chnh, quy m, ni dung ca cc sai st v nhng nh hng ca cc sai st ny n cc BCTC trong tng lai ca n v v yu cu gii trnh bng vn bn-B430 Th gii trnh.

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PHN TCH TNG TH BCTC LN CUI (B420)

Mc ch:
Kt lun tng qut v s ph hp trn cc kha cnh trng yu ca BCTC vi nhng hiu bit ca KTV v tnh hnh kinh doanh ca n v. Ch ra nhng im yu cu KTV phi thc hin cng vic kim ton b sung.

Ni dung phn tch: cc ch tiu trn cc BCTC, cc h s phn tch tnh hnh ti chnh v kt qu hot ng kinh doanh. Ch yu p dng k thut phn tch so snh bin ng nm nay vi nm trc (tuyt i v tng i).

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TH GII TRNH CA BG, HQT (B430)

Mc ch:
L bng chng v vic Gim c n v c kim ton tha nhn trch nhim ca mnh trong vic lp v trnh by BCTC trung thc, hp l, ph hp vi chun mc v ch k ton hin hnh v ph duyt BCTC. Bao gm cc gii trnh bng vn bn ca Gim c n v c kim ton v nhng vn xt thy c nh hng trng yu n bo co ti chnh m KTV khng thu thp bng chng thch hp.

Ni dung: xem mu B430. Thc hin: Thu thp trc khi pht hnh BCKT chnh thc.

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SOT XT, PH DUYT V PHT HNH BO CO (B110)

Mc tiu: m bo kim sot cht lng cuc kim ton mc ph hp trc khi pht hnh BCKT chnh thc. Ni dung:
Thit k dng cu hi C/Khng cho 3 giai on: Lp k hoch KT, Thc hin KT, Tng hp-kt lun v lp bo co dnh cho 2 cp sot xt cao nht l thnh vin BG v Ch nhim kim ton. (Mu B110) Bt k cng vic no khng c thc hin u chng t tnh khng y ca cng vic cn phi thc hin theo yu cu v cn phi hon thnh trc khi pht hnh bo co. C th sa i, b sung ty theo yu cu kim sot cht lng ca tng cng ty kim ton.

Lu : Mu B120 c s dng lu kin tham vn ca thnh vin khc ca BG i vi nhng cuc kim ton c ri ro cao theo chnh sch qun l ri ro v kim sot cht lng ca tng Cng ty.
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SOT XT GIY T LM VIC (B130)

Mc tiu: Cc bng chng kim ton thu thp c l y v thch hp vi kin kim ton xut khng Cc bo co ti chnh khng cn tn ti sai st trng yu Tnh ph hp ca gi nh hot ng lin tc khi lp bo co ti chnh Qu trnh kim ton c thc hin ph hp vi phng php kim ton, chnh sch kim sot cht lng ca cng ty cng nh cc chun mc kim ton chi phi. Ngi thc hin: Trng nhm kim ton Ch nhim kim ton Thnh vin BG ph trch cuc KT

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SOT XT GIY T LM VIC (B130)

Ni dung sot xt: Tnh hnh kinh doanh, h thng k ton v h thng kim sot ni b ca n v c kim ton c phn nh ng n. Cc th tc ra theo chng trnh kim ton c thc hin y v nh tham chiu ph hp n cc giy t lm vic lin quan. Cc mc tiu kim ton t c v nht qun vi cc bng chng kim ton thu thp c trong qu trnh kim ton v h tr cho kin kim ton.

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SOT XT GIY T LM VIC (B130)

Ni dung sot xt (tt): Tt c cc vn quan trng v k ton, kim ton v bo co c phn nh y phn A810-Tng hp kt qu kim ton. Cc s liu trn bo co ti chnh c kim ton phi c nh tham chiu n cc giy t lm vic lin quan. Mi giy t lm vic phn nh y cc yu t cn thit bao gm: Mc tiu, ngun gc s liu, phm vi cng vic thc hin (giai on kim tra, phng php chn mu), cng vic thc hin, kt qu thc hin, kt lun, nh tham chiu n cc phn hnh lin quan.

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Cu hi v tr li
(Giai on Tng hp, Kt lun, Lp bo co)

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Xin trn trng cm n !

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