giao trinh kiem toan 1&2

8/14/2019 Giao Trinh Kiem Toan 1&2

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G IA O TR NH

K IE M TO A N 1 & 2

B IE N S O A N:

THA C S : OA N V AN HO AT

TI EN S : MA I HO A NG MINH


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CHNG I

TONG QUAN VEKIEM TOAN

I - NH NGHA.Conhieu nh ngha khac nhau vekiem toan, nhng nh ngha hien c chap nhan

rong rai la: Kiem toan lamot quatrnh thu thap vaanh giabang chng venhng thong tin c kiem

tra nham xac nh vabao cao vemc ophuhp gia nhng thong tin ovi cac chuan mcac thiet lap. Quatrnh kiem toan phai c thc hien bi cac kiem toan vien unang lcvaoc lap. 1I I- PHAN LOAI K IEM TOAN.

1. Phan loai theo muc ch.1.1. Kiem toan hoat ong.Kiem toan hoat ong laviec kiem tra vaanh gi aveshu hi eu vatnh hi eu quaoi vi

hoat ong cua mot bophan hay toan bomot tochc, toexuat nhng bien phap cai tien.1.2. Kiem toan tuan thu.Kiem toan tuan thulaviec kiem tra nham anh gi amc ochap hanh mot quy nh nao

o.1.3. Kiem toan bao cao tai chnh.

Kiem toan bao cao tai chnh laskiem tra vatrnh bay ykien nhan xet vecac bao caotai chnh cua mot n v.

2. Phan loai theo chuthekiem toan.2.1. Kiem toan noi bo.Laloai kiem toan do kiem toan vien noi bothc hien, hothc hien caba loai kiem toan,

vi themanh lakiem toan hoat ong.2.2. Kiem toan cua Nhanc.Lahoat ong kiem toan do cac cong chc cua Nhanc tien hanh vachuyeu lakiem

toan tuan thu. Rieng tai cac n vsdung kinh ph cua Nhanc, hocothethc hien kiemtoan hoat ong hoac kiem toan bao cao tai chnh.

2.3. Kiem toan oc l ap.Laloai kiem toan c tien hanh bi cac kiem toan vien oc lap thuoc nhng tochc

kiem toan oc lap. Hothng thc hien kiem toan bao cao tai chnh, vatuy theo yeu cau cuakhach hang, hocon cung cap cac dch vukiem toan hoat ong, kiem toan tuan thu, t van veketoan, thue, tai chnh ...

Hien nay, thuat ngkiem toan thng c hieu lakiem toan oc lap, vakiem toan viencung c hieu lakiem toan vien oc l ap.III - L CH SHNH THANH VAPHAT TRIEN CUA K IEM TOAN.

1- Tren t hegii.Kiem toan lamot hoat ong acotrat lau i ketthi kymacac thong tin ketoan

c phechuan bang cach oc len trong mot buoi hop cong khai, v thetgoc cua thuat ngkiem toan (Audi t)theo tieng La tinh la Auditus congha la nghe . 2

Ketthi kyTrung co, kiem toan c thc hien exac nh vetnh chnh xac cua cacthong tin tai chnh. Ben canh o, tkhi cosra i cua thtrng chng khoan vacong ty co

1 Auditing : An Integrated Approach, A. A. Arens & J.K. Locbbecke, Prentice Hall, 1997.2 Theo Websters Seventh New Collegiate Dictionary, 1965.


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phan, cung nh do smrong quy mocua cac doanh nghiep, nen dan dan adien ra stachri gia quyen shu cua cac coong vachc nang ieu hanh cua nhng nhaquan ly. Toaxuat hien nhu cau kiem tra cua cac chushu echong lai sgian lan cua cac nhaquan l ylan nhng ngi lam cong, vav thekiem toan oc lap ac ra i vao theky18 eap ngcho nhu cau nay.

en au theky20, nen kinh tethegii phat trien ngay cang manh me, vi sxuat hiencua hang trieu nhaau t chng khoan. V the, kiem toan oc l ap chuyen sang muc ch mi lanhan xet vemc otrung thc vahp lycua cac bao cao tai chnh

Qua quatrnh nghien cu vathong qua hoat ong thc t ien, dan dan cac kiem toan vienahnh thanh nen nhng phng thc kiem tra mi. olaviec xay dng vaphat trien cua kythuat lay mau, van eanh giahethong kiem soat noi bovahnh thanh kythuat kiem toanbang may tnh.

2. Viet Nam.Hoat ong kiem toan trc thap nien 90 chuyeu l ado Nhanc tien hanh thong qua cong

tac kiem tra ketoan. Phai en cuoi nhng nam 1980, khi Viet Nam tng bc chuyen sang nenkinh tethtrng theo nh hng Xahoi Chungha, ac biet latkhi coLuat au t ncngoai, chnh s xuat hien cua nhng nhaau t nc ngoai atao nen nhu cau veloai hnhkiem toan oc l ap ekiem toan cac bao cao tai chnh.

Vao au thap nien 90, hoat ong kiem toan oc lap tai Viet Nam abc au hnh thanhvi sra i cua cong ty Kiem toan Viet Nam (VACO) vao thang 5/1991.

Viet Nam cung atng bc thechehoa hoat ong kiem toan. Khi au l avao thang1/1994, Chnh phuban hanh Quy chekiem toan oc l ap. Then vao thang 7/1994, C quanKiem toan Nhanc trc thuoc Chnh phuc thanh lap, vahoat ong theo ieu leTochcvaHoat ong cua Kiem toan Nhanc. Sau cung, en thang 10/1997, BoTai chnh achnhthc ban hanh Quy cheKiem toan noi boap dung tai cac doanh nghiep Nhanc.

en thang 9/1999, BoTai chnh cung achnh thc ban hanh 04 chuan mc kiem toanViet Nam (VSA) au tien, vasau ovao thang 12/2000 aban hanh them 06 chuan mc kiemtoan.

Ngoai ra, etao ieu kien cho s phat trien cua nganh nghe, Hoi ketoan Viet Nam(VAA) ac thanh lap vao nam 1994. en thang 5/1998, VAA ac ket nap chnh thc lathanh vien th7 cua AFA (Lien oan Ketoan ASEAN), valathanh vien th130 cua IFAC(Lien oan Ketoan Quoc te), ong thi VAA cung lathanh vien cua IASC (Uy ban Chuan mc

Quoc teveketoan). Ngoai ra, C quan Kiem toan Nhanc V iet Nam cung alathanh viencua INTOSAI (Tochc quoc tecac C quan Kiem toan Toi cao).IV- LI CH K INH TECUA K IEM TOAN OC LAP TRONG K IEM TOAN BAO CAO

TAI CHNH.Bao cao tai chnh cua mot doanh nghiep c rat nhieu ngi sdung, era cac quyet nh

kinh doanh. Thenhng, khi nen kinh tethegii cang phat trien setao nen hequatat nhien lakhanang nhan c nhng thong tin tai chnh kem tin cay cung segia tang. Rui ro nay xuatphat tnhieu nguyen nhan khac nhau, nh la:- ong c cua ngi cung cap thong ti n.- Lng thong ti n phai xlyvaophc tap cua cac nghi ep vuki nh tegi a tang.- Skhokhan t r ong viec t i ep can nguon thong ti n.

Nh vay, can conhng gi ai phap elam giam rui ro, chang han nh :-

Ngi sdung setrc t iep kiem tra thong tin.- Gia tang tr ach nhiem phap lycua Hoi ong quan tr( hay Ban gi am oc) .- Bat buoc bao cao tai chnh phai c ki em toan bi ki em toan vi en oc lap.


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Trong o, gi ai phap sau cung c xem lacohieu quanhat.V- K IEM TOAN VIEN, TOCHC K IEM TOAN VAHIEP HOI NGHENGHIEP.

1. K iem toan vien oc lap.Muon hanh nghekiem toan oc lap, cac ng vien thng phai at cac tieu chuan sau ay: c ao tao veketoan mot trnh onhat nh. acokinh nghiem thc tien vekiem toan. Trung tuyen mot kythi quoc gia vecac kien thc ketoan, kiem toan, luat kinh doanh

...

2. Hnh t hc tochc vahoat ong cua tochc k iem toan oc lap.2.1. H nh thc tochc : mot tochc kiem toan cothehoat ong di hnh thc doanhnghiep t nhan, cong ty hp danh, hoac cong ty cophan, nhng phobien nhat lacong ty hpdanh ; vahothng phai chu trach nhiem vohan. Con khi thanh lap tochc kiem toan hnhthc cong ty cophan, th ay lai lamot loai cong ty cophan ac biet, ngha lasephai congichushu chu trach nhiem vohan.

Vec cau tochc noi bocua cong ty kiem toan, thong thng bao gom cac cap bac chuyeu la:

Chuphan hun Chunhiem Kiem toan vien chnh Kiem toan vien phu2.2. Cac lnh vc hoat ong cua tochc kiem toan :Mot tochc kiem toan cothecung cap nhieu dch vuthuoc nhng lnh vc khac nhau, nh la: Xac nhan Dch vuketoan T van thue T van vequan tr 2.3. Phan loai tochc kiem toan :Can cvao quy movapham vi hoat ong , ngi ta thng chia thanh thanh bon nhom sau

: Van phong ki em t oan a phng Cong ty k iem toan khu vc Cong ty ki em toan quoc gi a Cong ty ki em toan quoc te3. H iep hoi nghenghiep.3.1. Tai cac quoc gia.nhieu nc tren thegii eu cothanh lap Hiep hoi nghenghiep cua cac ketoan vien

vakiem toan vien. Sau ay lamot soHiep hoi tai cac quoc gia : Hiep hoi ketoan vien Hoa Ky(American Accounting Association AAA). Hiep hoi ketoan vien cong chng Hoa Ky(American Insti tute of Certi fied Public

Accountants AICPA). Hiep hoi giam nh vien ketoan Canada (Canadian Insti tute of Chartered Accountants CICA).Hiep hoi quoc gia thng cocac chc nang nh sau : Thiet lap cac chuan mc vaquy tac veketoan, kiem toan, cung nh hng dan cho cac ke

toan vien cong chng vedch vuthuevacac dch vukhac. Tochc nghien cu vaxuat ban cac tai lieu veketoan vakiem toan, nham gi up cho

cac thanh vien luon c tiep can vi cac kien thc mi enang cao trnh o.


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Ban hanh ieu leao c nghenghiep, vaxlynhng vi pham ieu lecua cac thanhvien.

Quan l ychat lng hoat ong kiem toan, bang cach quy nh nhng tieu chuan kiem trachat lng, tochc kiem tra cheo gia cac cong ty kiem toan.

Tochc cac kythi cap chng chketoan vien cong chng ...3.2- Tren thegii.Lien oan K etoan Quoc te(I nter nat ional Federati on of AccountantsIFAC) c thanh

lap vao ngay 7/10/1977. Tnh en cuoi nam 2000, IFAC co151 thanh vien 112 nc. Ve

phng di en tochc, IFAC c ieu hanh bi mot Hoi ong vi sgi up viec cua Uy ban ieuhanh vaBan Th ky, vacobay uy ban tr c thuoc eam nhan cac lnh vc khac nhau, ola:a ) Uy ban Thc hanh ki em toan quoc te(Internat ional Audi ti ng Prat ices Commi tt ee

IAPC)b) Uy ban ao c nghenghiepc) Uy ban veKetoan quan trvatai chnhd) Uy ban Lnh vc conge) Uy ban Cong nghethong tinf ) Uy ban ao tao.g ) Uy ban Ket nap thanh v ien.Ben canh IFAC, con comot tochc quoc teveketoan cung covai trorat quan trong, o

laUy ban Chuan mc quoc teveketoan (I nter nat ional Accounti ng Standar ds Commi ttee IASC). IASC c thanh lap tnam 1973, vaakyTuyen bochung vi IFAC vao ngay01/01/1983. Theo o, hai tochc nay coquan herat mat thiet vi nhau.

Ngoai ra con cocac tochc quoc tekhac cua nghenghiep kiem toan laI IA (Hiep hoiK iem toan noi bo) vaINTOSAI.VI- QUY TR NH K IEM TOAN BAO CAO TAI CHNH .

Quy trnh kiem toan bao cao tai chnh cua cac kiem toan vien oc lap bao gom :- Giai oan chuan bkiem toan bao gom :

+ Tien kehoach.+ Lap kehoach kiem toan.

- Giai oan ketiep lathc hi en kehoach kiem toan : Trong giai oan nay, kiem toanvien thc hi en hai thnghiem chnh, ola:+ Thnghiem kiem soat (kiem tra hethong kiem soat).+ Thnghiem c ban (kiem tra c ban).

- Giai oan hoan thanh kiem toan : lagiai oan tong hp varasoat lai venhng bangchng athu thap c ekiem toan vien hnh thanh ykien nhan xet tren bao caokiem toan.


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CHNG I I

MOI TRNG KIEM TOAN

I - M OI TRNG K IEM TOAN.1. ac iem cua nghenghiep kiem toan.Trong khi nhieu nganh nghekhac lay khach hang lam oi tng phuc vuduy nhat, kiem

toan vien oc lap tuy cung thu ph cua khach hang, nhng lai lay nhng ngi sdung bao cao

tai chnh ben ngoai n velam oi tng phuc vuchnh yeu.2. Cac yeu tocua moi tr ng kiem toan.Do nhng ac iem tren, moi trng cua hoat ong kiem toan c hnh thanh di tac

ong tnhieu pha :- Tyeu cau cua xahoi oi vi chc nang kiem toan, yeu cau nay luon thuc ay hoat

ong kiem toan phai ngay cang hoan thien hn ecung cap mot mc obao am caohn cho cac thong tin c kiem toan.

- Tyeu cau cua Nhanc, vi t cach ngi quan lyxahoi, Nhanc thng a ra cacnh cheegiam sat hoat ong kiem toan trong mot khuon khophuhp vi ac iemvayeu cau cua xahoi o.

- Tchnh nhng ngi hanh nghekiem toan, thong qua tochc nghenghiep cua mnh.Sythc cao vetrach nhiem xahoi athuc ay cac tochc nghenghiep khong ngng

giam sat cac thanh vien cua mnh enang cao chat lng cong viec vaqua onang caouy tn oi vi xahoi.

I I- CHUAN M C K IEM TOAN.Chuan mc kiem toan lanhng nguyen tac c ban venghiep vuvaveviec xlycac moi

quan hephat sinh trong quatrnh kiem toan. Hieu theo ngha rong, chuan mc kiem toan baogom canhng hng dan vagiai thch vecac nguyen tac c ban ecac kiem toan vien cotheap dung trong thc te, cung nh eo lng vaanh giachat lng cong viec kiem toan.

Chuan mc kiem toan cua cac nc ahnh thanh tau theky20. Nam 1948, Hiep hoiketoan vien cong chng Hoa kyban hanh cac chuan mc kiem toan c chap nhan phobien.Sau o, chuan mc kiem toan cua cac quoc gia khac lan l t ra i nh Uc (1951), c (1964),Phap (1971), Anh (1980)

Nham phat trien vatang cng sphoi hp cua nganh nghemot cach hai hoa tren toan

thegii, IFAC uy nhiem cho IAPC ban hanh hethong chuan mc quoc tevekiem toan (ISA).Theo thi gi an vathong qua hoat ong thc tien, dan dan cac ISA ac mot soquoc

gia cong nhan l atieu chuan ekiem toan bao cao tai chnh, v thecung tng tnh cac chuanmc quoc teveketoan, chung avaang dan dan c ap dung rong rai trong nen tai chnhquoc te.

oi vi hethong chuan mc cua nhng quoc gia ac ban hanh trc cac ISA, hocotheda vao hethong ISA esa oi cac chuan mc cua mnh. Cac quoc gia cung cothethamkhao cac ISA khi xay dng mi chuan mc, hoac ap dung toan van.

Viet Nam, BoTai chnh lac quan chu trach nhiem soan thao vaban hanh cac chuanmc kiem toan, vaBoTai chnh axac nh ba nguyen tac xay dng chuan mc ketoan vakiem toan V iet Nam la(1) Da tren c scac chuan mc quoc teveketoan, chuan mc quoctevekiem toan cua IAFC, (2) Phuhp vi ieu kien phat trien cua Viet Nam, va(3) n gian,

rorang vatuan thucac quy nh vethethc ban hanh van ban phap luat.III - AO C NGHENGH IEP.


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ao c nghenghi ep lanhng qui tac ehng dan cho cac thanh vien ng xvahoatong mot cach trung thc, phuc vucho li ch chung cua nghenghiep vaxahoi.

Ben canh luat phap vacung vi luat phap, chnh viec tuan thuao c nghenghiep segiup cho cac thanh vien l uon duy tr c mot thai onghenghiep ung an, gi up bao vevanang cao uy tn cho nghekiem toan trong xahoi, bi v notao nen sbao am vechat lngcao cua dch vucung ng cho khach hang vaxahoi.

Thong thng, cac noi dung sau ay c quy nh trong ieu leao c nghenghiep cuakiem toan vien oc l ap :

Chnh trc : kiem toan vien phai thc hien cong viec vi mot tinh than trung thc, thangthan, bat vuli.

Khach quan : kiem toan vien phai cong minh, ngha l akhong c phep phan quyet motcach voi vang, hoac ap at, hay gay ap l c oi vi ngi khac.

oc lap : kiem toan vien phai that soc lap vatora oc lap. Bao mat : kiem toan vien phai gi b mat cua nhng thong tin athu thap c trong

thi gian thc hien cac dch vuchuyen mon, vakhong c sdung hoac tiet lobat cthongtin nao neu khong cotham quyen rorang vahp ly, trkhi congha vu phap ly, hoac trachnhiem nghenghiep yeu cau phai cong bo.

Chap hanh cac chuan mc nghiep vutrong khi tien hanh cong viec. Trnh onghiep vu : kiem toan vien congha vuphai duy tr trnh onghiep vucua

mnh trong suot quatrnh hanh nghe; kiem toan vien chc phep nhan lam nhng cong viec

khi acoutrnh onghiep vuehoan thanh nhiem vu. T cach nghenghiep : kiem toan vien phai tieu chnh nhng hanh vi cua mnh chophuhp vi uy tn cua nganh nghe, vaphai tkiem chenhng hanh ong cothephahoai uytn nghenghiep.IV- TRACH NHIEM VANGHA VUCUA K IEM TOAN VIEN OC LAP.

Trong phan nay, chung toi chgii thi eu vetrach nhiem cua kiem toan vien oi vi nhngsai pham cua n v vatrach nhiem phap lycua kiem toan vien.

1- Trach nhiem cua k iem toan vien tr ong viec phat hien nhng sai pham cua n v.1.1- Cac dang sai pham cua n v.Trong quatrnh hoat ong cua mot n v, nhieu sai pham cothexay ra vadan en kha

nang lacac bao cao tai chnh sephan anh khong trung thc vethc trang tai chnh cua ho.exem xet trach nhiem cua kiem toan vien oi vi cac sai pham dien ra tai n v, cac

chuan mc kiem toan thng ecap en ba nhom hanh vi sai pham bao gom sai sot, gi an lanvakhong tuan thuluat nh.Sai sot c nh ngha l a" nhng nham l an khong coytrong bao cao tai chnh, chang

han nh :a) Nham lan vesohoc, hoac veghi chep trong cac dlieu ketoan, hoac sosach.b) Bosot, hoac hieu sai cac skien.c) Ap dung sai cac phng phap ketoan."Gian lan c nh nghala" nhng hanh ong coydo mot hay nhieu ngi trong Ban

Giam oc, do cac nhan vien, hoac do cac ben thba thc hien dan en sai lech tren bao cao taichnh. Gian l an cothela:

a) Sa oi, nguy tao, hay trao oi sosach, chng t.b) Tham otai san.

c) Che gi au, hoac bosot anh hng cua cac nghiep vutren sosach hay chng t.d) Ghi chep cac nghiep vukhong cothat.e) Ap dung sai cac phng phap ketoan.


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Khong tuan thu lanhng hanh vi thc hien sai , bosot, thc hien khong ay u, khongkp thi hoac khong thc hien phap luat vacac quy nh dulavotnh hay coycua n v.Nhng hanh vi nay bao gom hanh vi cua tap the, canhan di danh ngha n vhoac cuanhng ngi ai dien cho n vgay ra ... Hanh vi khong tuan thukhong bao gom nhng vipham canhan - tc khong lien quan en hoat ong kinh doanh cua n v- cua cac nhaquanly, hay cua nhan vien cua n v.

1.2 - Trach nhiem cua ngi quan lyn voi vi cac sai pham.Theo thong lechung, ngi chu trach nhiem trc phap luat vetnh trung thc cua cac

bao cao tai chnh cung nh viec tuan thuluat phap trong mot n vchnh lanhng ngi quanlycua n v.oi vi gi an lan vasai sot, oan 5 ISA 240 neu ro: Trach nhiem ngan chan vaphat hien

cac gian l an vasai sot lathuoc vengi quan l y, thong qua viec ap dung vaduy tr hoat ongcua mot hethong ketoan vakiem soat noi bohu hieu.

oi vi hanh vi khong tuan thu, oan 8 VSA 250 xac nh :" Giam oc (hoac ngi ngau) n vc kiem toan cotrach nhiem am bao cho n vtuan thuung phap luat vacacquy nh hi en hanh ; ngan nga, phat hi en vaxlynhng hanh vi khong tuan thuphap luat vacac quy nh trong n v".

1.3 - Trach nhiem cua ki em toan vien oi vi cac sai pham n v.Theo oan 11 VSA 200, muc tieu cua kiem toan bao cao tai chnh c xac nh la"

giup cho k iem toan vien vacong ty kiem toan a r a ykien xac nhan rang bao cao tai

chnh coc lap t r en c schuan mc vacheoketoan hien hanh (hoac c chapnhan), cotuan thuphap luat lien quan vacophan anh tr ung t hc vahp lytren cac khacanh trong yeu hay khong ?".

Tren c smuc tieu o, trach nhiem cua kiem toan vien c xac nh la"kiem tra,chuan bvatrnh bay ykien cua mnh vebao cao tai chnh" va"viec kiem toan bao cao taichnh khong lam giam nhetrach nhiem cua Giam oc (hoac ngi ng au) n vc kiemtoan oi vi bao cao tai chnh".

Nh vay, kiem toan vien khong chu trach nhiem veviec phat hien vangan chan cac saipham n v, ieu nay chuyeu thuoc trach nhiem ngi quan lyn vnh atrnh bay trongphan tren. Trach nhiem cua kiem toan vien chuyeu l ien quan en viec dien at ykien cuamnh tren bao cao kiem toan vaea ra ykien o, kiem toan vien can thi et kevathc hienmot cuoc kiem toan ebao am hp lyrang bao cao tai chnh khong cosai lech trong yeu.

2- Trach nhiem phap lycua k iem toan vien.2.1- Trach nhiem dan s.Nhn chung, nguyen nhan chuyeu cua nhng sai pham cothedan en trach nhiem dan s

thng lado kiem toan vien thi eu than trong ung mc, hoac do khong ton trong cac chuanmc nghenghiep. Luc nay, hocothesephai chu trach nhiem dan strc nhng oi tngsau ay :

- Chu trach nhiem oi vi khach hang- Chu tr ach nhiem oi vi cac ben thba col ien quan.- Chu tr ach nhiem oi vi nhng ngi shu chng khoan cua cac cong ty cophan co

yet gi athtrng chng khoan.Do trach nhiem dan sthuoc pham vi i eu chnh cua Dan luat, vathng bao gom trach

nhiem dan strong hp ong vatrach nhiem dan sngoai hp ong.

Tr ach nhiem dan strong hp ong c hnh thanh do quan hehp ong gia kiem toanvien vakhach hang, kecacac ben c rang buoc trong hp ong. Sau ay lavai v duminh hoa veloi cua kiem toan vien :


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- Phat hanh bao cao kiem toan khong ung thi han theo hp ong.- Khong bao mat nhng thong tin cua khach hang.- Nhan xet khong xac ang vebao cao tai chnh, nen gay thi et hai cho khach hang ...

Tr ach nhiem dan sngoai hp ong laloai trach nhiem phat sinh khong do quan hehpong.

Hien nay, quan niem phobien vetrach nhiem ngoai hp ong lachap dung oi vicac coong vacac chun, olanhng ngi sdung cothethay trc trong hien tai vatng lai .

2.2- Trach nhiem hnh s.Ngoai trach nhiem dan s, neu do gian lan, kiem toan vien con phai chu trach nhiem hnhsvenhng sai pham cua mnh. Tai nhieu quoc gia, trong ocoViet Nam, kiem toan vien sebtruy tovaToa Hnh ssexet xtheo Luat Hnh s. Hay tai My, kiem toan vien cothebtruy totheo Luat Chng khoan nam 1933, hay Luat Giao dch chng khoan nam 1934.

3- Cac bien phap ehan chetrach nhiem phap ly.etranh hay gi am thieu cac hau quado kien tung, k iem toan vien vatochc kiem toan

nen chuycac bien phap sau ay : Kyhp ong trong tat cacac dch vunghenghiep, vacocac rang buoc rorang vengha vu

cua tng ben etranh moi shi eu lam cothexay ra, ac biet latrong viec kham phanhngsai pham.

V cac tranh chap thng sexay ra sau khi khach hang bphasan, nen phai than trong khitiep nhan khach hang. ieu nay cothehan chethong qua viec khong tiep nhan cac khachhang cotnh hnh tai chnh khong lanh manh, hay c lanh ao bi ban giam oc ang covan evenang lc, hay ao c ...

Thc hien ay ucac yeu cau vahng dan cua nghenghiep, nhat laphai tuan thunghiemngat cac chuan mc kiem toan.

Mua ay ucac khoan bao hiem nghenghiep. Ton trong cac chuan mc vekiem tra chat lng nghenghiep ...V- K HOANG CACH GIA YEU CAU CUA XAHOI VAKHANANG AP NG CUA

NGANH NGHE.Tren thegii, solng nhng vukien tung veket quakiem toan bao cao tai chnh oi vi

cac kiem toan vien oc l ap trong nhng nam gan ay agia tang rat nhieu vaat ra cau hoi vekhanang ap ng cua nghenghiep kiem toan oi vi cac yeu cau cua xahoi. Do ocac nha

nghien cu vathc hanh aa ra khai ni em "khoang cach gi a yeu cau cua xahoi vakhanang ap ng cua nganh nghe" vaxem ay lamot thach thc oi vi s ton tai cua nghenghiep kiem toan.

Ket quacua nhieu cuoc nghien cu cho thay cohai nhan tochnh hnh thanh nen khoangcach tren vac ngi ta amotabang hnh vesau :

Yeu cau cua xahoi

Cac chuan mchp ly

Cac chuan mchien tai

Cac dch vucung cap

Khoang cach doyeu cau quacao

Khoang cach do dch vu chahoan hao

Sau ay laphan gi ai thch vetng nhan to: Khoang cach do yeu cau quacao cua xahoi oi vi nghenghiep k iem toan.


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Nhn chung, xahoi vanhng ngi sdung ket quakiem toan thng cocac yeu cau ratkhothc thi , ngha l akiem toan vien phai bao am rang :

-Cac bao cao tai chnh lachnh xac.-n vsekhong bphasan.-Khong cogian lan tai n v.-n vatuan thuphap luat.-n vac quan lytot v.v...

Mot cuoc kiem toan bnh thng khong theap ng c nhng yeu cau ov nhng han

chetiem tang cua kiem toan nh aneu tren vasau xa hn lakha canh kinh tecua van e. Khoang cach do dch vucha hoan hao.Dch vu manghenghiep kiem toan cung cap cho xahoi sdcon cha hoan hao do hai

nguyen nhan la:- Cac cong ty kiem toan vacac kiem toan vien trong tng hp ong cuthecothecha hoan

thanh het trach nhiem cua mnh, khong thc hien het nhng tieu chuan chat lng machuan mc aera.

- Ban than cac chuan mc kiem toan cha at c yeu cau hp lycua nghenghiep vaxahoi.

ethu hep khoang cach gia yeu cau cua xahoi vakhanang ap ng cua nganh nghekiem toan, cac tochc nghenghiep aconhieu nolc e:

1.Thu hep khoang cach do yeu cau quacao cua xahoi oi vi nghekiem toan, thongqua viec tang cng gi ai thch cho ngi sdung venhng han chetiem tang cuanhng cuoc kiem toan bao cao tai chnh, ac biet lagiai thch vetrach nhiem cuakiem toan vien ...

2.Thu hep khoang cach do scha hoan hao cua dch vu, thong qua hang loat bi en phapnh :

-Tang cng nghien cu esa oi vaban hanh mi cac chuan mc nghenghiep.-Phat huy vai trocua h iep hoi kiem toan, ac bi et latang cng kiem soat chat lng

nghenghiep, cung nh viec chap hanh ao c nghenghiep.-Chutrong van eao tao vatai ao tao kiem toan vien ...


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CHNG II I

HETHONG KIEM SOAT NOI BOI KHAI NIEM VEHETHONG K IEM SOAT NOI BO.

1. K hai niem.Quatrnh nhan thc tng bc vekiem soat noi boadan en cac nh ngha khac nhau

tgian n en phc tap vehoat ong nay. en nay , nh ngha vehethong kiem soat noi boc chap nhan kharong rai la3 :

Kiem soat noi bolamot quatrnh do Ban gi am oc, nhaquan lyvacac nhan vien cuan vchi phoi, c thiet lap ecung cap mot sbao am hp lynham thc hien ba muc tieudi ay :

Bao cao tai chnh ang tin cay. Cac luat levaquy nh c tuan thu. Hoat ong hu hieu vacohieu qua.Trong nh ngha tren, bon khai niem nen tang c nhan manh l aquatrnh, con ngi,

am bao hp lyvacac muc tieu.2. Cac bophan hp thanh cua hethong k iem soat noi bo.Theo quan iem phobien hien nay, kiem soat noi bobao gom cac bophan sau :2.1 - Moi trng kiem soa t.Moi trng kiem soat phan anh sac thai chung cua mot n v, chi phoi ythc kiem soat

cua moi thanh vien trong n v. Noc xem lanen tang oi vi cac bophan khac cua kiemsoat noi bo. Cac nhan tothuoc vemoi trng kiem soat bao gom :

- Tnh chnh trc vagiatr ao c- am bao venang lc- Hoi ong Quan trvaUy ban kiem toan :- Triet lyquan lyvaphong cach ieu hanh cua nhaquan ly- C cau tochc :- Cach thc phan nh quyen han vatrach nhiem- Chnh sach nhan s2.2- anh giarui ro.

ay lamot bophan thhai cua hethong kiem soat noi bo. Nh moi ngi eu biet, tatcacac hoat ong ang dien ra trong moi n veu cothephat sinh nhng rui ro vakhothekiem soat het moi rui ro o. V vay, cac nhaquan lyphai than trong khi xac nh vaphan tchnhng nhan toanh hng en rui ro lam cho nhng muc tieu kecamuc tieu chung vamuctieu cuthecho tng hoat ong - cua n vcothekhong c thc hien, vaphai cogang kiemsoat c nhng rui ro nay.

3 nh ngha nay c a ra bi COSO (Committee of Sponsoring Organization) vao nam 1992. COSO lamot Uy

ban thuoc Hoi ong quoc gia Hoa kyveviec chong gian lan khi lap bao cao tai chnh (National Commission on

Financial Reporting, hay con c goi laTreadway Commission ). Uy ban nay bao gom ai dien cua Hiep hoi ketoan vien cong chng Hoa ky(AICPA), Hiep hoi Kiem toan vien noi bo(IIA), Hiep hoi Quan trvi en tai chnh (FEI),Hiep hoi Ketoan Hoa ky(AAA) Hiep hoi ketoan vien quan tr(IMA).

COSO c thanh lap nham nghien cu kiem soat noi bo, cu thela:- Thong nhat nh ngha vekiem soat noi boephuc vu cho nhu cau cua cac oi tng khac nhau.-

Cong boay umot hethong tieu chuan egiup cac n v cotheanh giahethong kiem soat cua ho vaxac nh nen hoan thien nh thenao.- Bao cao cua COSO c cong bodi tieu e: Kiem soat noi bo Khuon khohp nhat (Internal Control

Integrated Framework)


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2.3- Thong tin vatruyen thong.Thi ai hien nay lathi ai thong tin, v thethong tin vatruyen thong chnh laieu kien

tien quyet cho viec thiet lap, duy tr vanang cao nang lc kiem soat trong n v, trong ohethong thong tin ketoan comot vai troquan trong. Sau ay lanhng muc tieu chuyeu mamothethong ketoan phai at c :

- Xac nh vaghi chep tat cacac nghi ep vucothat.- Dien giai nghiep vu mot cach chi tiet, ay uecho phep phan loai ung an cac

nghiep vu.-

o lng gi atrcua cac nghiep vueghi chep ung gi atrcua chung.- Xac nh ung kyhan cua cac nghiep vukinh teaxay ra eghi chep ung ky.- Trnh bay ung an cac nghiep vuvanhng cong bocolien quan tren cac bao cao tai

chnh.eat cac ieu tren, can phai chuyen hai bophan quan trong trong hethong ketoan

olachng tvasosach ketoan.Ngoai chng t, sosach vaphng phap ghi chep vao sosach, ehethong thong tin ke

toan van hanh tot con can cos ohach toan vasotay hng dan vecac chnh sach vathutucketoan.

Viec truyen thong ung an cung em en cho cac nhan vien mot shieu biet vevai trovatrach nhiem cua hocolien quan en quatrnh lap bao cao tai chnh.

2.4 - Hoat ong kiem soat.

Hoat ong kiem soat lanhng chnh sach vanhng thutuc eam bao cho cac chthcuanhaquan lyc thc hi en. Cac chnh sach vacac thutuc nay nham thuc ay nhng hanh ongvi muc ch chnh lanham vao cac rui ro man vang oi pho. Conhieu loai hoat ongkiem soat khac nhau c thc hien trong mot n v, vadi ay lanhng hoat ong kiemsoat chuyeu thch hp cho viec kiem soat ketoan cua n v:

a. Phan chia trach nhiem ay u.c thc hien theo hai nguyen tac c ban l anguyen tac phan cong phan nhiem va

nguyen tac bat kiem nhiem.Muc ch cua phan chia trach nhiem nham ecac nhan vien kiem soat lan nhau ; neu co

cac sai sot xay ra sec phat hi en nhanh chong ; ong thi gi am c hoi cho bat kycanhannao trong quatrnh thc hien nhiem vucothegay ra vagiau diem nhng sai sot hoac hanh vigian lan cua mnh.

Phan chia trach nhiem oi hoi phai tach biet gi a cac chc nang sau ay:- Chc nang bao quan tai san vi chc nang ketoan- Chc nang phechuan nghiep vuvi chc nang bao quan tai san- Chc nang thc hien nghiep vuvi chc nang ketoanb- Kiem soat quatrnh xlythong tin.Cohai loai hoat ong kiem soat quatrnh xlythong tin lakiem soat chung vakiem soat

ng dung. Kiem soat chung lahoat ong kiem soat c ap dung cho tat cacac hoat ong colien

quan en quatrnh xlythong ti n. Kiem soat ng dung lahoat ong kiem soat chc ap dung cho tng hoat ong cuthe.ethc hien kiem soat ng dung, can bao am rang (1) Phai comot hethong chng t, sosach tot, (2) Viec phechuan cac loai nghiep vuphai ung an.

c- Kiem soat vat chat.Hoat ong nay c thc hien cho sosach vanhng tai san khac, kecanhng chng t

ac anh sotrc nhng cha phat hanh, cung nh nhng sosach khac (sonhat ky, so


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cai...), han cheviec tiep can vi cac chng trnh tin hoc vanhng hos d lieu.d- Kiem tra oc l ap viec thc hien.Laviec kiem tra c tien hanh bi cac canhan (hoac bophan) khac vi canhan (hoac

bophan) thc hien nghiep vu. Nhu cau can phai kiem tra oc lap xuat phat thethong kiemsoat noi bothng cokhuynh hng bgiam sut tnh hu hieu trkhi comot c chethngxuyen kiem tra soat xet lai.

e- Soat xet lai vi ec thc hien.Hoat ong nay chnh laxem xet lai nhng viec ac thc hien bang cach so sanh vi

solieu kehoach, dtoan, solieu kytrc, vanhng dlieu khac colien quan nh nhngthong tin khong cotnh chat tai chnh ; ong thi xem xet lai mot cach tong theeanh giaquatrnh thc hien.

2.5 - Giam sat.Giam sat laquatrnh mangi quan lyanh gi achat lng cua hoat ong kiem soat. e

at c ket quacan phai thc hien nhng hoat ong giam sat thng xuyen hoac nh ky.Gi am sat thng xuyen at c thong qua viec tiep nhan cac yki en gop ycua khach

hang, nhacung cap hoac xem xet cac bao cao hoat ong vaphat hien cac bien ong batthng.

Giam sat nh kyc thc hien thong qua cac cuoc kiem toan nh kydo cac kiem toanvien noi bo, hoac do kiem toan vien oc lap thc hien.

3. Nhng han chevon cocua hethong kiem soat noi bo.

bat kyn vnao, mot hethong kiem soat noi bokhong thehoan toan hu hi eu ducoau t rat nhieu trong thiet kevavan hanh hethong. Nhng han chevon cocua hethong kiemsoat noi boxuat phat tnhng nguyen nhan sau ay :

- Nhng han chexuat phat tban than con ngi nh svoy, bat can, ang tr, anh gi ahay c lng sai, hay hi eu sai chdan cua cap tren hoac cac bao cao cua cap di.

- Khanang anh la, lan tranh cua nhan vien thong qua sthong ong vi nhau hay vicac bophan ben ngoai n v.

- Hoat ong kiem soat thng chnham vao cac nghiep vu thng xuyen phat sinh matchuyen cac nghiep vukhong thng xuyen, do onhng sai pham hay gian lan trong cacnghiep vunay thng hay bboqua.

- Yeu cau thng xuyen vatren het cua ngi quan l ylachi ph bora cho hoat ongkiem soat phai nhohn giatrthiet hai c tnh do sai sot hay gian l an gay ra.

-Luon cokhanang lacac canhan cotrach nhiem kiem soat alam dung quyen han cuamnh nham phuc vucho mu orieng.

- ieu kien hoat ong cua n vthay oi nen dan ti nhng thutuc kiem soat khong conphuhp v.v...II TRNH TNGHIEN CU K IEM SOAT NOI BOCUA K IEM TOAN VIEN.

1. Muc ch nghien cu vaanh giakiem soat noi bo.Kiem soat noi botuy lamot cong cuquan trong trong quan l yn v, nhng lai conhng

anh hng rat ln oi vi cong viec cua kiem toan vien, cuthela: Thong qua tm hieu vehethong kiem soat noi bovacac bophan cau thanh, kiem toan

vien anh giac nhng iem manh vaiem yeu cua kiem soat noi bonoi chung cung nhtrong tng bophan, tng khoan muc.

Tren c shieu biet vekiem soat noi bo, kiem toan vien hnh dung vekhoi lng vao

phc tap cua cong viec, anh gi as boverui ro kiem soat. To, kiem toan vien sexac nhphng hng vapham vi kiem tra, thiet kecac thutuc kiem toan, dkien vethi gian valclng nhan scan thiet trong kehoach vachng trnh kiem toan.


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2. Tr nh tnghien cu kiem soat noi bo.Kiem toan vien tien hanh nghien cu hethong kiem soat noi bocua khach hang qua cac

bc sau ay:Bc 1 : Tm hieu vehethong kiem soat noi boelap kehoach kiem toan.Bc 2 : anh gias borui ro kiem soat.Bc 3 : Thiet kevathc hien cac thnghiem kiem soat trong chng trnh kiem toan.Bc 4 : anh gialai rui ro kiem soat vaieu chnh nhng thnghiem c ban adkien.Can lu ylabc 3 va4 khong can thc hien neu kiem toan vien anh gias borui ro

kiem soat l atoi a. Hai bc nay thng c tien hanh trong giai oan thc hien kiem toan,nhng oi khi kiem toan vien lai thc hi en trong gi ai oan lap kehoach kiem toan.2.1- Tm hieu hethong kiem soat noi boelap kehoach kiem toan.a- Tm hieu nhng bophan cua hethong kiem soat noi bo.Kiem toan vien can phai coshi eu bi et ay uvecac bophan hp thanh cua hethong

kiem soat noi boephuc vucho viec lap kehoach kiem toan. Shieu biet nay bao gom haiphng dien, olahethong kiem soat noi bococ thiet kephuhp khong ; vachung coc n vthc hien tren thc tehay khong? Shieu biet nay c kiem toan vien sdunge:

- Xac nh cac l oai sai sot tiem tang.- Xem xet cac yeu toanh hng en cac rui ro cua viec khai bao sai trong yeu.- Thi et kecac thnghi em c ban.Khi tm hieu vehethong ketoan, kiem toan vien can theo trnh tsau :Tm hieu cac loai nghiep vuchnh trong n v.Xem xet viec xlycac nghiep vu: Cac nghiep vuc bat au nh thenao ? Nhng so

sach ketoan colien quan ? Cac phng phap xlycac nghiep vu?Tm hieu tien trnh lap cac bao cao tai chnh, gom cocacac chnh sach ketoan va

phng phap exac nh cac c tnh ketoan.Trong quatrnh tm hieu hethong ketoan vacac hoat ong kiem soat colien quan cua

khach hang, thong thng kiem toan vien sephan chia hethong thanh nhng chu trnh nghiepvuchuyeu. Thuat ng"chu trnh nghiep vu" dung echcac chnh sach vacac thutuc colienquan en quatrnh xlymot loai nghiep vucuthe. Chang han, hethong ketoan trong motdoanh nghiep san xuat cothephan ra thanh nhng chu trnh nghiep vuchuyeu di ay:

- Chu tr nh ban hang vathu ti en-

Chu t r nh mua hang vathanh toan- Chu t r n h san xuat- Chu t r nh t i en lng- Chu tr nh tai chnh- Chu tr nh au tb- Phng phap etm hieu hethong kiem soat noi bo.Cac phng phap etm hieu gom :- Da vao kinh nghiem kiem toan trc ay tai n v.- Phong van cac nhaquan ly, nhan vien giam sat, vacac nhan vien khac.- Kiem tra cac loai tai lieu vasosach.- Quan sat cac hoat ong kiem soat vavan hanh cua chung trong thc tien.c- Thutuc echng minh cho shieu biet.Sau khi atm hieu vehethong kiem soat noi bocua khach hang, kiem toan vien phai tai

lieu hoanhng thong tin athu thap echng minh atm hieu vekiem soat noi botrong hoskiem toan.


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* Bang tng thuat : Lasmotabang van ban vehethong kiem soat noi bocua khachhang.

* Bang cau hoi vekiem soat noi bo: Lamot bang l iet kemot loat cac cau hoi c chuanbtrc vecac quatrnh kiem soat trong tng lnh vc kiem toan, kecamoi trng kiem soat.Trong hau het cac trng hp, bang cau hoi c thiet kedi dang trali Co , Khong ,hoac Khong ap dung .

* Lu o:Lanhng bang hnh vebieu thhethong thong tin ketoan vacac hoat ongkiem soat colien quan cua khach hang bang nhng kyhieu ac quy c.

Sau khi motakiem soat noi bobang cac cong cuneu tren, kiem toan vien thng sdungphep thWalk-through ekiem tra lai xem coc motaung hien trang cua tng chu trnhnghiep vuhay cha ? Phep thnay echcong viec theo doi mot vai nghiep vuthong qua moibc trong mot chu tr nh.

2.2. anh gias borui ro kiem soat.anh giarui ro kiem soat laanh gi ashu hieu cua hethong kiem soat noi botrong

viec ngan chan vaphat hi en cac sai sot trong yeu.C sdan lieu lanhng giai trnh (hoac khang nh) cua cac nhaquan lyechng minh

vecac dlieu c trnh bay tren bao cao tai chnh. C sdan l ieu c hnh thanh xuat phatttrach nhiem cua cac nhaquan l yoi vi viec soan thao, trnh bay vacong bocac bao cao taichnh theo ung vi cac chuan mc hay cheoketoan hi en hanh.

VSA 500 xac nh cac c sdan l ieu cua bao cao tai chnh nh sau :

(a)Hien hu : Tai san hay nphai tracothc vao thi i em bao cao.(b)Quyen vangha vu:Tai san hoac nphai trathuoc ven vtai thi iem bao cao.

(c)Phat sinh :Nghiep vuphai cothc vaaxay ra trong kybao cao.(d)ay u: Moi tai san, cong n, nghiep vueu phai c ghi chep vatrnh bay tren bao

cao tai chnh.(e)anh gi a:Tai san hoac cong nphai c ghi chep theo ung giatrthuan.(f )Chnh xac :Nghiep vuphai c ghi chep ung sotien ; moi thu nhap vachi ph phai

c phan boung ky.(g)Tr nh bay vacong bo: Cac chtieu c trnh bay, phan loai vacong botren cac bao

cao tai chnh phai ung theo chuan mc ketoan hien hanh.ieu nay cung congha lasau khi kiem toan vien tm hieu cac bophan hp thanh cua he

thong kiem soat noi bo, can phai anh giarui ro kiem soat theo tng c sdan lieu.

eanh gi as borui ro kiem soat, kiem toan vien cothethc hien cac bc sau :- Nghien cu nhng thong tin thu thap c qua viec tm hieu.- Xac nh nhng sai sot tiem tang vanhng thutuc kiem soat chuyeu.- anh gi as borui ro kiem soat.2.3 - Thiet kevathc hien cac thnghiem kiem soat.Thnghiem kiem soat (con c goi lathnghiem tuan thuhoac phng phap tuan thu)

lanhng thnghiem dung ethu thap bang chng kiem toan veshu hieu trong thiet kevavan hanh cua hethong kiem soat noi bo. Nhng thnghiem kiem soat c sdung ekiemtra shu hieu cua h ethong kiem soat noi bogom :

- Phong van.- Kiem tra tai lieu.- Quan sat viec ap dung cac thutuc kiem soat.-

Thc hien lai cac thutuc kiem soat.2.4 - anh gialai rui ro kiem soat vathay oi nhng thnghiem c ban adkien.Sau khi ahoan thanh cac thnghiem kiem soat, kiem toan vien phai anh gi alai rui ro


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kiem soat.Trong tien trnh tren, kiem toan vien luon phai ghi chep tren cac tgiay lam viec, va

cuoi cung can phai hoan tat tai lieu veviec anh gi arui ro kiem soat.IV CAC VAN EK HAC.

1. K iem soat noi botai cac doanh nghiep nho.Hau het nhng van eatrnh bay vekiem soat noi bochthch hp vi nhng n vco

quy mo ln. Rieng tai nhng doanh nghiep nhoth nhieu van ekiem soat sekhothc hien.Tai nhng doanh nghiep nay, engan nga vahan chenhng sai pham cothexay ra,

chung toi xin gii thieu mot sobien phap kiem soat cothec ap dung, ola: Soketoan phai c anh sotrang, ong dau giap lai ... theo ung quy nh.Ghi chep kp thi moi nghiep vuthu chi quy. Hang ngay phai thc hien viec cap nhat va

tnh sod tren soquymot cach nghiem tuc. Thc hien cha soung theo quy nh. Moi khoan thu eu phai nop vao quy, hay nop cho ngan hang ngay trong ngay. Khong

eton quytien mat ln vakeo dai.Moi khoan chi eu phai cophieu chi.Han chetoi a viec thanh toan bang tien mat, vatang cng sdung cac loai sec. Thng xuyen oi chieu sophat sinh vasdung cua tai khoan Tien gi ngan hang vi

sophu, hoac bang sao kengan hang. Thng xuyen oi chieu gia solieu tong hp vachi tiet venguyen lieu, vat t, hang

hoa, cong n ...nh kythc hien kiem ketai san, vaoi chieu cong n. Hang thang eu l ap vaphan tch bao cao tai chnh esm phat hien nhng bien ong

bat thng vatm nguyen nhan cua chung.2. Thong bao venhng khiem khuyet cua kiem soat noi bo.Khi thc hien kiem toan bao cao tai chnh, kiem toan vien cothesephat hien c nhng

yeu kem cua hethong kiem soat noi bo. Tuy chung khong phai lamuc ch chnh cua cuockiem toan, thenhng kiem toan vien cung can thong bao cho n v. Thong thng nhngthong tin osec kiem toan vien gi cho n vdi hnh thc Th quan ly.

CHNG IV


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CHUAN BKIEM TOAN

I TIEN KEHOACH.1. Tiep can khach hang.Trong mot lanh vc conhieu scanh tranh nh nghekiem toan, viec covagic mot

khach hang tuy cothekhokhan, thenhng kiem toan vien van can than trong khi quyet nhtiep nhan khach hang.

Chnh v the, oan I SA 220 - Kiem soat chat lng cuoc kiem toan - neu ro: Cong ty kiem toan can phai anh gi akhach hang trong tng lai, vaphai thng xuyen

xem xet cac khach hang hi en co. equyet nh chap nhan hay duy tr mot khach hang, cong tykiem toan phai can nhac vetnh oc lap, nang lc ephuc vukhach hang mot cach tot nhat, vacan l u tam en tnh chnh trc cua cac nhaquan l yn v.

1.1- oi vi khach hang mi.Trc het, kiem toan vien setm hi eu lydo mi kiem toan cua khach hang, vathu thap

thong tin vecac kha canh nh lanh vc kinh doanh, tnh trang tai chnh ... Kiem toan vien cungcan thu thap thong tin tcac ngan hang dlieu, tbao ch, sach bao chuyen nganh ...

Trong trng hp n vacokiem toan vien tien nhiem, kiem toan vien phai tiep xucvi ho, vado nguyen tac b mat nghenghiep nen ho chcothetrali cac cau hoi cua kiemtoan vien ketuc neu coc song ychnh thc cua n v.

1.2- oi vi khach hang cu.Hang nam, sau khi hoan thanh kiem toan, kiem toan vien can cap nhat thong tin eanh

gialai vecac khach hang hien hu cua mnh, exem conen tiep tuc kiem toan cho hohaykhong ? Kiem toan vien cung xem cocan thay oi noi dung cua hp ong kiem toan hay khong? ...

2. Phan cong k iem toan vien.oan 6 ISA 220 yeu cau : Cong viec kiem toan chc phan cong cho nhng nhan

vien c ao tao tng xng, cokinh nghiem vanang lc chuyen mon ap ng c yeu cauthc te.

3. Thoa t huan s bovi khach hang.Khi thay rang cothenhan li mi kiem toan, kiem toan vien setrao oi vathoa thuan s

bovi khach hang vemot sovan e, chang han nh : Muc ch vapham vi kiem toan : v dunh kiem toan exin vay tien ngan hang, eco

phan hoa ? Thi gian kiem toan ? Cac van ekhac makiem toan vien cothephuc vukhachhang, nh gop yecai tien kiem soat noi bo, t van quan l y...

Viec cung cap tai lieu ketoan, vacac phng tien can thi et cho cuoc kiem toan. Van esdung nhan vien cua khach hang etiet kiem thi gi an vaph kiem toan.4. Hp ong kiem toan. Hp ong ki em t oan : lasthoa thuan bang van ban gi a cac ben tham gia kyket (cong

ty kiem toan, khach hang) vecac i eu khoan vaieu kien thc hien kiem toan cua khach hangvacong ty kiem toan, trong oxac nh muc tieu, pham vi kiem toan, quyen vatrach nhiemcua moi ben, hnh thc bao cao kiem toan, thi gian thc hien vacac ieu khoan veph, vexlykhi tranh chap hp ong. (oan 4 VSA 210 - Hp ong kiem toan).

Sau khi hai ben kyket vaahoan tat cac thutuc phap lyebonhiem, tochc kiem toan

sechnh thc trthanh kiem toan vien cua n v.I I TM HIEU VEKHACH HANG.

ay lamot cong viec rat quan trong, vac nhan manh trong oan VSA 310 - Hieu biet


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vetnh hnh kinh doanh - nh sau : ethc hien kiem toan bao cao tai chnh, k iem t oanvien phai cohieu biet ay uvetnh hnh kinh doanh nham anh giavaphan t ch c cacskien, nghiep vuvathc t ien hoat ong cua n vmatheo kiem toan vien t h coanhhng t r ong yeu en bao cao t ai chnh, en viec k iem tra cua k iem toan vien, hoac enbao caokiem toan ...

1- Nhng noi dung can phai hieu biet :Kiem toan vien can at c s hieu biet tren mot pham vi rat rong, bao gom nhieu

phng di en nh sau :

Hieu biet chung venen kinh tenh thc trang nen kinh te, mc olam phat, cac chnhsach cua Chnh phu Hieu biet vemoi trng valnh vc hoat ong cua n vc kiem toan nh tnh hnh

thtrng vacanh tranh, cac ac iem cua nganh nghekinh doanh, cac chuan mc, cheoketoan cung nh cac quy nh luat phap khac l ien quan en nganh nghe

Hieu biet venhng yeu tonoi tai cua chnh n vc kiem toan, bao gom nhng aciem veshu vaquan ly, tnh hnh kinh doanh cua n v, khanang tai chnh cua nv2- Phng phap t m hieu.2.1- Thu thap vanghien cu thong ti n vetnh hnh kinh doanh.Kiem toan vien sephai thu thap moi thong tin cotheanh hng en hoat ong kinh

doanh cua khach hang.

Sau ay lamot sothong tin ac biet :a) ieu lecong ty vagi ay phep thanh lap.b) Cac bao cao tai chnh vacac l oai bao cao ki em toan, thanh t r a hay k iem t r a cua nam

hi en hanh vatr ong vai nam tr c.c) Cac bien ban hop ai hoi coong, H oi ong quan t r(hay H oi ong tha nh vi en) vaBan

giam oc.d) Cac hp ong, hay cac cam ket quan t r ong.e) Cac noi quy, chnh sach cua khach hang.f) Nhan d ien cac ben hu quan.g) Dk ien nhu cau chuyen gia.h ) Cac t hong tin khac.2.2- Tham quan van phong, nhaxng cua n v.

etan mat quan sat vemoi hoat ong cua khach hang, kiem toan vien can phai thamquan nhaxng, van phong lam viec ...2.3- Phong van.Kiem toan vien cotheyeu cau n vcngi cotham quyen etrnh bay vetnh hnh

cua n v, vehethong kiem soat noi bo, chnh sach kinh doanh, c cau tochc ...Ngoai ra, kiem toan vien cothetrc tiep trao oi vi nhng can bochuchot tai cac bo

phan.2.4- Phan tch s bo.Phan tch lamot thutuc quan trong trong kiem toan, olasso sanh gia nhng thong tin

khac nhau, nham anh gi avecac moi quan hevaxu hng phat trien.Trong giai oan nay, phan tch giup cho kiem toan vien phat hien nhng bien ong bat

thng, cung nh doan chieu hng sai pham.II I XAC NH MC TRONG YEU VAANH GIARUI RO K IEM TOAN.

1- Xac nh mc tr ong yeu.1.1- Khai niem.


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VSA 200 - Muc tieu vanguyen tac c ban chi phoi kiem toan bao cao tai chnh giai thch : Tr ong yeu : lathuat ngdung ethehien tam quan trong cua mot thong tin (mot solieu

ketoan) trong bao cao tai chnh.Thong tin c coi latrong yeu congha laneu thieu thong tin ohay thieu chnh xac cua

thong tin oseanh hng en cac quyet nh cua ngi sdung bao cao tai chnh. Mc otrong yeu tuy thuoc vao tam quan trong cua thong tin hay cua sai sot c anh giatrong hoancanh cuthe. Tnh trong yeu cua thong tin phai c xem xet tren catieu chuan nh lng vanh tnh.

1.2 - Phng phap xac nh mc trong yeu :Xac nh mc trong yeu l aviec xet oan mang tnh nghenghiep cua kiem toan vien. elam c ieu nay, hocan xem xet tren cahai mat nh lng vanh tnh. Venh lng,thong thng mot sai pham c xem latrong yeu neu novt quamot gii han nhat nh.

Vtr cuakhoan muc

Khong trongyeu

Cothetrong yeu

Chac chantrong yeu

Bao cao ketquakinh doanh

Di 5 % laitrc thue

T5 % en 10 %lai trc thue

Tren 10 % laitrc thue

Bang can oiketoan

Di 10 %tai san

T10 % en 15% tai san

Tren 15 %tai san

Ngoai ra, kiem toan vien con xem xet cavemat nh tnh, v conhng trng hp tuy giatrthap nhng do ban chat cua sai pham nen van cothelatrong yeu.

Ngoai ra, kiem toan vien can xem xet tnh trong yeu mc otong thecua bao cao taichnh, vamc otng khoan muc, hay tng loai nghiep vu.

1.3- Quy trnh van dung khai niem trong yeu :Trong kiem toan, quy trnh van dung khai niem trong yeu thng gom nam bc, trong o

hai bc au lathuoc giai oan lap kehoach, con ba bc ketiep thuoc vehai giai oan sau,cuthenh sau :

Bc 1 - c t nh ban au vemc t r ong yeu.Bc 2 Phan phoi c t nh ban au vemc trong yeu cho cac khoan muc, hay cac bophan cua bao cao tai chnh.Bc 3 c t nh sai sot t rong tng khoan muc.Bc 4 c t nh mc sa i sot tong hp.Bc 5 So sanh sai sot d ki en cua moi khoan muc vi c tnh ban au vemc t rongyeu, hoac vi mc c tnh c ieu chnh.

2. anh giarui ro k iem toan.Nh anghien cu labat kycuoc kiem toan nao cung eu conhng han chetiem tang,

xuat phat tnhieu nguyen nhan khac nhau, chang han nh do : Kiem toan vien thng chlay mau ekiem tra, chkhong kiem tra toan bo, Viec thu thap cac bang chng kiem toan lado kiem toan vien can da vao oethuyet

phuc, chkhong phai nham chng mi nh solieu cua bao cao tai chnh latuyet oi chnh xac. Cac gian lan thng khophat hien hn lacac sai sot v.v ...Chnh v themakhanang ekiem toan vien nhan xet khong xac ang vebao cao tai

chnh laieu luon cothexay ra. Van ecan at ra laphai tm cach gii han khanang omc ochap nhan c, bang cach l ap kehoach kiem toan vaieu hanh cuoc kiem toan motcach phuhp. Xuat phat tieu omakhai ni em rui ro kiem toanc neu ra.

2.1- Rui ro kiem toan :

Rui ro kiem toan larui ro khi kiem toan vien cho ykien kiem toan khong ung v conhng sai sot trong yeu trong bao cao tai chnh. Rui ro nay bao gom ba yeu tolarui ro tiemtang, rui ro kiem soat varui ro phat hien. (oan 3 ISA 400 - anh giarui ro vakiem soat noi


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bo).a. Rui ro ti em tang. Rui ro tiem tang lakhanang cosai sot trong yeu trong sod cua tai khoan hay mot loai

nghiep vu, nhng sai sot nay cotherieng le, hoac cotheket hp vi cac sai sot cac sod,hay cac nghiep vukhac, vi gianh rang khong cokiem soat noi bo. (oan 4 ISA 400).

b. Rui ro ki em soat. Rui ro kiem soat larui ro mas trnh bay sai trong sod cua tai khoan hay mot loai

nghiep vu, nhng sai sot nay cothelatrong yeu neu xet rieng le, hoac ket hp vi cac sai sot nhng sod hay loai nghiep vukhac, makhong c hethong ketoan vahethong kiem soatnoi bongan chan, hoac phat hien eieu chnh kp thi. (oan 5 ISA 400).

c. Rui ro phat hi en. Rui ro phat hienlarui ro khi macac thnghiem c ban cua kiem toan vien akhong

phat hien c cac sai sot hien hu tren sod tai khoan, hoac cac loai nghiep vu, nhng sai sotnay cothelatrong yeu neu xet rieng le, hoac ket hp vi cac sai sot cac sod hay loainghiep vukhac. (oan 6 ISA 400).

2.2. Moi quan hegia cac loai rui ro.Ta cothenghien cu moi quan hetren thong qua hnh vemotavebien phap ngan chan

cac loai rui ro 4 nh sau :

2.3. anh giarui ro.Tng tnh viec nghien cu vetnh trong yeu, rui ro kiem toan cung c xem xet hai

mc otoan bobao cao tai chnh vatng khoan muc :* mc otoan bobao cao tai chnh : Viec anh giarui ro kiem toan c tien hanh da

tren nhng thong tin thu thap c veac i em vatnh hnh hoat ong kinh doanh, kinh nghiem

4 Tai lieu huan luyen Kiem toan cua Price Waterhouse vaVACO tai TP Hoch Minh (10/1992).

Co

Rui ro kiem toan

Hethong kiem soat noi cophat hien c hay khong ?

Cosai lam cu thenao hay khong ?

Kiem toan vien phat hienc bang cac thutuckiem toan hay khong ?

Rui ro phat hien

Rui ro tiem tang

Ykien sai

Khong

Khong


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kiem toan, sxuat hien cua nhng nhan tolam gia tang khanang gian lan vasai sot. Sanhgianay segiup cho kiem toan vien xac nh tylerui ro kiem toan cothechap nhan c, vahnh thanh chien lc chung vekiem toan.

* mc okhoan muc, hay bophan : Da vao mc orui ro chap nhan c adkiencho tng khoan muc, kiem toan vien sethiet kechng trnh kiem toan chi tiet.

2.4. Mohnh rui ro kiem toan vama tran rui ro phat hien.Viec nhan thc vaanh giarui ro rat quan trong, nen vao au thap nien 80, tai mot so

quoc gia th ngi ta athiet lap mohnh rui ro kiem toan, mohnh oc bieu thbi cong

thc sau ay :

DRCRIRAR = CRIR

ARDR

=

egiup kiem toan vien c tnh vemc orui ro phat hi en cothechap nhan c datren sanh gi arui ro kiem soat varui ro tiem tang, phuluc cua ISA 400 atrnh bay moi lienhegia cac bophan cua rui ro kiem toan nham cho thay sthay oi cua rui ro phat hien nhsau :

anh giacua kiem toan vien verui ro kiem soatCao Trung bnh Thap

Cao Toi thieu Thap Trung bnhTrung bnh Thap Trung bnh Cao

anh giacuakiem toanvien veruiro tiem tang

Thap Trung bnh Cao Toi a

3. Quan hegia t r ong yeu varui r o k iem t oan.Qua nghien cu, ta nhan thay trong yeu varui ro kiem toan comoi quan hechat chevi

nhau. Neu mc sai sot cothechap nhan c tang len, rorang larui ro kiem toan segiamxuong ; noi cach khac, khi nao kiem toan vien tang giatrsai sot cotheboqua, luc okhanang cosai sot trong yeu segiam. Ngc lai, neu giam mc sai sot cothechap nhan c, lucorui ro kiem toan setang len.

Viec nam vng cac moi quan hetren rat hu ch, v nosegiup cho kiem toan vien xac

nh noi dung, pham vi, vathi gian cua cac thutuc kiem toan, cung nh giup kiem toan vienieu chnh kehoach vachng trnh lam viec.IV XAY DNG KEHOACH VACHNG TR NH K IEM TOAN.

Quatrnh nay thng bao gom viec lap kehoach s bocho cac khoan muc c kiemtoan, lap kehoach vathiet kechng trnh kiem toan, cuthela:

1. K ehoach s bo.Viec l ap kehoach s bobao gom nhieu bc :1.1. Phan chia tong thebao cao tai chnh thanh nhng bophan, hay nhng khoan muc cankiem t oan.1.2. Xac nh mc trong yeu vaanh gi arui ro ki em toan1.3. Hoach nh phng hng ap dung cac kythuat ki em toan cho cac khoan mucSau ay lamot mau kehoach s bocho cac khoan muc c kiem toan :

Cong ty Y Kehoach s bocho cac khoan muc c k iem toan.

AR (Audit ri sk) : rui ro kiem toan.IR (Inherent ri sk) : rui ro ti em tang.CR (Control ri sk) : rui ro kiem soat.DR (Detecti on risk) : rui ro phat hien.


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anh gi aban au verui roKhoanmuc

Cac nhan tolamtang (hay giam)

rui ro Tiem tang Kiem soatPhng hng ap dung

nhng kythuat kiem toan

2. K ehoach kiem toan.Kehoach kiem toan thng bao gom cac noi dung nh sau : Motavetnh hnh cua khach hang, nh laac iem kinh doanh, c cau tochc, he

thong kiem soat noi bo, anh gias boverui ro tiem tang varui ro kiem soat ...Muc ch kiem toan.anh gi as bovemc trong yeu.Noi dung, thi gi an vatrnh tkiem toan : nhng cong viec can tien hanh, thi han thc

hien cac thutuc kiem toan ac biet v dunh quan sat kiem keton kho, th xac nhan ...Nhng cong viec can phan cong cho nhan vien cua khach hang thc hien. Yeu cau nhan lc cho cuoc kiem toan. Thi han hoan thanh.3. Chng tr nh kiem t oan.3.1. Khai niem. Chng trnh kiem toan latap hp nhng hng dan cho cac thanh vien tham gia kiem

toan, valaphng tien ekiem tra viec thc hien cong viec. Chng trnh kiem toan cung co

thebao gom nhng muc tieu kiem toan cho tng khoan muc, vac tnh thi gian can thiet ekiem tra tng khoan muc, hay ethc hi en tng thutuc kiem toan (oan 10 ISA 310 Lap kehoach kiem toan).

Thiet lap c mot chng trnh kiem toan thch hp segiup kiem toan vien at c mcthoa man trong kiem toan vi chi ph vathi gi an kiem toan hp ly.

Cac thutuc kiem toan c thiet ketrong chng trnh kiem toan mau bao gom hai loaithnghiem kiem soat vathnghiem c ban. Sau ay ta nghien cu them vecac thnghiem cban, nhng c sdan lieu vacac muc tieu kiem toan.

3.2. Thnghiem c ban.Lathnghiem dung ethu thap bang chng venhng sai lech trong yeu trong bao cao tai

chnh. Nobao gom hai loai thnghiem chnh la:a- Thnghi em chi ti et : laviec kiem tra trc tiep cac nghiep vuhay cac sod, gom co:

* K iem tr a nghiep vu : lakiem tra chi tiet mot sot hay toan bonghiep vuphat sinh exem xet vemc otrung th c cua cac khoan muc. Loai kiem tra nay c sdung khi masophat sinh cua tai khoan t, cac tai khoan khong cosod hay trong cac trng hp bat thng.Thnghiem nay c thc hien nh sau : trc het kiem toan vien sechon cac nghiep vucankiem tra ; sau okiem tra chi tiet vecac tai lieu, chng tcua cac nghiep vuo, vaxem xetquatrnh luan chuyen cua chung qua cac tai khoan ; cuoi cung kiem toan vien anh gi avaxacnh sod cuoi ky.

* K iem tr a sod :lakiem tra eanh giavemc otrung thc cua sod cac tai khoanconhieu nghiep vuphat sinh. Thnghiem nay c thc hien nh sau : au tien kiem toanvien phan tch sod ra thanh tng bophan, hay theo tng oi tng ; sau ochon mau ekiemtra vaoi chieu gia cac tai lieu, sosach vi nhau, vaoi chieu vi nhng tai lieu thu thapc tcac etam nhan ; cuoi cung kiem toan vien anh giaket quavaxac nh sod cuoi

ky.b. Thutuc phan t ch :laviec so sanh cac thong tin tai chnh, cac chso, cac tyle, ephat

hien vanghien cu vecac trng hp bat thng.


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Muc tieu chnh cua thutuc phan tch lagiup cho kiem toan vien hieu rovehoat ong kinhdoanh cua khach hang, xac nh cac trng hp bat thng, vagii han pham vi kiem tra chitiet.

3.3. C sdan lieu vamuc tieu kiem toan tong quat.Chng I II atrnh bay vecac c sdan lieu vada vao okiem toan vien sexac nh

cac muc tieu kiem toan vaxay dng cac thutuc kiem toan. Di ay lamot cach cothesdung :

a- Hien hu vaphat sinh :Kiem toan vien cotrach nhiem thu thap bang chng chng minh veshien hu cua cac

tai san vanphai trabang nhieu kythuat khac nhau.Rieng vi doanh thu vachi ph, kiem toan vien can xac minh xem cac nghiep vucothc

sphat sinh hay khong ?b- Quyen vangha vu:oi vi mot sotai san, quyen shu c kiem tra ong thi vi shi en hu, th dunh

tien gi ngan hang. Nhng conhng tai san mashi en hu vaquyen shu khong gan lienvi nhau, nh at ai , nhaxng, phng tien van tai ...

Rieng oi vi cac khoan nphai tra, kiem toan vien cung phai xem cophai thc s langha vucua n vhay khong ?

c- ay u:Kiem toan vien can thu thap bang chng echng minh lamoi nghiep vu, tai san, cong

neu c ghi chep vaphan anh ay utrong bao cao tai chnh. Van enay khaphc tap, vaoi hoi kiem toan vien sdung phoi hp nhieu kythuat kiem tra.

d- anh g i a:Kiem toan vien can thu thap bang chng exem tai san, cong nvanghiep vucoc

anh giaung theo nhng chuan mc ketoan hien hanh hay khong ?e- Ghi chep chnh xac :Solieu tong hp cua mot khoan muc thng bao gom nhieu oi tng chi tiet. V the,

trc khi kiem tra tng oi tng chi tiet, kiem toan vien can rasoat lai quatrnh tnh toan,tong cong, luy ke. Ngoai ra, kiem toan vien can oi chieu ves thong nhat gi a solieu trencac sochi tiet vatong hp, gi a sosach vabao cao tai chnh.

f- T r nh bay vacong bo:Cac nhaquan lycotrach nhiem phan anh trung thc vetnh hnh tai chnh, ket quahoat

ong vatrnh bay ay ucac van etrong yeu tren cac bao cao tai chnh theo ung nhngchuan mc hay cheoketoan.

Tren c scac muc tieu kiem toan tong quat neu tren, khi thiet kechng trnh kiem toancua tng khoan muc hay chu trnh nghiep vu, kiem toan vien sexac nh nhng muc tieu kiemtoan rieng biet, vaera nhng thutuc kiem toan can thiet cho tng khoan muc hay chu trnhnghiep vucolien quan.


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CHNG V

BANG CHNG K IEM TOAN

I - BANG CHNG K IEM TOAN.1- K hai niem. Bang chng kiem toan l atat cacac tai lieu, thong tin do kiem toan vien thu thap c

lien quan en cuoc kiem toan vada tren cac thong tin nay kiem toan vien hnh thanh nen y

kien cua mnh. Bang chng kiem toan bao gom cac tai lieu, chng t, soketoan, bao cao taichnh vacac tai lieu, thong tin tnhng nguon khac. (VSA 500 Bang chng kiem toan ).

2- Yeu cau.Bang ch ng kiem toan phai at c nhng yeu cau nhat nh vemat chat lng vaso

lng vahai khai ni em thch hp vaay uc sdung echhai yeu cau nay.2.1- Thch hp :exem xet van enay, kiem toan vien can chuyen cac nhan tosau

ay : Nguon goc cua bang chng kiem toan Dang bang chng ki em toan Hethong k iem soat noi bocua n v Sket hp gi a cac loai bang chng2.2- ay u:Van enay khong comot thc o chung, machuyeu lada vao sxet

oan nghenghiep cua kiem toan vien. V thecac chuan mc kiem toan thng chap nhan kiemtoan vien thu thap bang chng kiem toan vada vao oethuyet phuc hn laeket luan. Sauay lamot sonhan tocoanh hng en sxet oan cua kiem toan vien vesay u:

T nh th ch hp cua cac bang chng ki em toan Tnh tr ong yeu Mc rui ro

3- Cac t hutuc thu t hap bang chng k iem toan. Kiem toan vien thu thap bang chng kiem toan bang cac phng phap sau : kiem tra,

quan sat, ieu tra, xac nhan, tnh toan vaquy trnh phan tch. Viec thc hien cac phng phapnay mot phan tuy thuoc vao thi gian thu thap c bang chng kiem toan. (oan 20 VSA500).

3.1- Ki em tr a.

Lasxem xet cac tai lieu ghi chep vacac tai san hu hnh bang cach rasoat, oi chieugia chung vi nhau, gi a sosach vathc te, gi a quy nh vathc hien ... Thng bao gomhai loai :

a- Kiem t r a vat chat :bao gom viec kiem kehoac tham gia kiem ketai san thc te.b- Kiem tra tai l ieu :Bao gom viec xem xet oi chieu cac tai lieu, van ban, sosach,

chng tcolien quan.3.2- Quan sat.Lasxem xet tan mat vecac cong viec, cac tien trnh thc hien cong viec do ngi khac

lam.3.3- Xac nhan.Laviec thu thap cac th xac nhan cua cac ben thba vecac sod, hoac cac thong tin

khac.

3.4- Phong van.Lathu thap thong tin qua strao oi vi nhng ngi trong n v.3.5- Tnh toan.


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Laskiem tra lai nhng phep tnh sohoc cua cac thong tin do n vcung cap, cua cacsosach ketoan cua n v.

3.6- Phan tch.Lasxem xet cac solieu, thong tin cua n vthong qua viec so sanh vanghien cu moi

quan hegia cac thong tin tai chnh vi nhau, vagia cac thong tin tai chnh vi cac thong tinphi tai chnh.

Khi phan tch, ta cotheso sanh nhng thong tin nh : So sanh gi a cac thong ti n t ai chnh trong kynay vi thong tin t ng ng cua kytrc So sanh gia sol ieu thc tevasol ieu kehoach, dt oan So sanh gia cac chtieu cua n vvi cac chtieu bnh quan nganh Nghi en cu moi quan hegi a cac thong ti n tai chnh tr ong ky Nghi en cu moi quan hegi a thong tin tai chnh vacac thong tin phi tai chnh

Phan tch c anh gialamot thutuc kiem toan cohieu quacao nhat v thi gian t, chiph thap, malai cothecung cap cac bang chng vesong bo, chuan xac vacogiatrvecacsolieu ketoan ; ong thi gi up anh giac nhng net tong thevakhong b sa vao cacnghiep vucuthe. Tuy nhien khi ap dung thutuc nay can phai chuyvenhng van esau :

Moi quan heban chat gia cac chtieu c so sanhMc otr ong yeu cua khoan muc t rong moi quan hetong thegi a cac thong tin t ai chnh

vi nhauMc ohu hieu cua hethong ki em soat noi bo4- Mot sobang chng k iem toan ac biet.Sau ay lamot sobang chng kiem toan ac bi et thu thap tmot sooi tng ac biet va

thng c sdung trong kiem toan bao cao tai chnh cua kiem toan vien oc lap, ola: Cong vi ec cua chuyen gi a. Giai trnh cua giam oc. Cong viec cua kiem toan vien noi bo. Cong vieccua cac kiem toan vien khac. Bang chng vecac ben hu quan.

I I- PHNG PHAP LA CHON CAC PHAN TTHNGHIEM.Tuy tng trng hp, kiem toan vien cothela chon mot trong ba phng phap hoac s

dung phoi hp.1- Chon la t oan bo.

Kiem toan vien cothekiem tra toan bocac phan tcau thanh mot sod tai khoan hay motloai nghiep vu(hoac mot nhom trong tong the).

2- Chon la cac phan tac biet :Kiem toan vien cothechon la cac phan tac biet ekiem tra, ola: Cac phan tcogi atrl n hoac quan tr ong Tat cacac phan tcogiatr tmot sotien nao otrlen Cac phan tthch hp cho muc ch thu thap thong ti n Cac phan tthch hp cho muc ch thnghiem cac thutuc3- L ay mau kiem toan.3.1 - Cac khai niem c ban.Lay mau kiem toan.ISA 530 nh ngha : Lay mau kiem toan (goi tat lalay mau) laap dung cac thutuc

kiem toan tren mot sophan tt hn 100% tong sophan tcua mot sod tai khoan hay motloai nghiep vusao cho moi phan teu coc hoi ec chon. Lay mau segiup kiem toan


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vien thu thap vaanh giabang chng vecac ac trng cua cac phan tc chon, nham hnhthanh hay cung comot ket luan vetong the...

Lay mau thong kevalay mau phi thong keLay mau thong kelaphng phap lay mau da vao lythuyet thong keeanh giaket

quamau. Ngc lai, lay mau phi thong keda tren sxet oan cua kiem toan vien nen con goilalay mau xet oan.

Rui r o lay mau var ui r o ngoai lay mau* Rui ro l ay mau : lakhanang kiem toan vien a ra ket luan da tren lay mau cothe

khac vi ket luan makiem toan vien at c neu kiem tra tren toan botong thevi cung motthutuc.* Rui ro ngoai lay mau : larui ro khi kiem toan vien i en mot ket luan sai v cac nguyen

nhan khong l ien quan en cmau.3.2- Quy trnh lay mau kiem toanTrong quy trnh lay mau kiem toan cocac noi dung c ban nh sau :- Thiet kemau.- Xac nh cmau.- La chon cac phan tcua mau.- Thc h ien cac thutuc kiem toan- Xem xet ban chat vanguyen nhan cua sai sot.- Doan sai sot cua tong the-

anh gi aket qua.III - HOS KIEM TOAN.1. K hai niem.VSA 230 Hos kiem toan nh ngha : Hos ki em toan : lacac tai lieu do kiem toan

vien lap, thu thap, phan loai, sdung valu tr. Tai lieu trong hos kiem toan c thehien trengiay, tren phim, anh, tren phng tien tin hoc hay bat kyphng tien lu trnao khac theo quynh cua phap luat hi en hanh. Hos kiem toan c dung e:

- Lu trnhng bang chng thu c trong quatrnh thc hien kiem toan, valam c scho viec a ra ykien cua kiem toan vien.

- Trgi up cho viec lap kehoachvathc hien cong viec kiem toan- Trgiup cho viec kiem tra, soat xet vaanh gi achat lng cong viec kiem toan- Trgiup cho viec xlycac phat sinh sau cuoc kiem toan.2. Phan loai hos kiem t oan.Hos kiem toan c lap valu trthanh hai loai, olahos kiem toan chung vahos

kiem toan nam.2.1- Hos kiem toan chung (con goi lahos thng trc) :lacac thong tin chung ve

khach hang lien quan thai cuoc kiem toan trlen.2.2 - H os kiem toan nam (con goi lahos hien hanh) :bao gom toan bohos kiem toan

elam c scho bao cao kiem toan cua mot nam tai chnh.3. Cac loai hos k iem toan nam.Di ay lamot sohos c sdung phobien trong kiem toan bao cao tai chnh :3.1- Hos quan lykiem toan :Bao gom cac hos c thiet kerieng biet ehotrcho kiem toan vien trong viec lap ke

hoach vatheo doi tien othc hien kiem toan.

3.2- Bang can oi tai khoan :Labang tong hp vacan oi cac khoan muc theo sosach vao au kyvacuoi kykiemtoan, cac ieu chnh cua kiem toan vien vasolieu sau khi ieu chnh.


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3.3. Bieu chao :Sau oviec phan tch cac khoan muc tren bao cao tai chnh theo cac tai khoan, tieu

khoan c thc hi en bang cac bi eu chao.3.4. Bang tong hp cac but toan ieu chnh :

Trong quatrnh kiem toan, kiem toan vien cothephat hien c cac sai sot trong solieu ketoan cua n v. oi vi cac sai sot trong yeu, kiem toan vien sea ra cac but toan eenghn vieu chnh lai cho ung.

3.5. Cac bieu c s:

Conhieu loai bi eu c sc thc hien tuy theo tng muc tieu cuthe, di ay lamot sodang thng c sdung :* Bi eu l iet kechi tiet :conoi dung lachi tiet hoa sod cuoi kycua mot tai khoan thanh

tng oi tng chi tiet thch hp cho viec kiem tra.* Bi eu phan t ch theo nghi ep vu :dung ephan tch moi bi en ong tang giam cua mot tai

khoan trong kykiem toan theo tng loai nghiep vu.* Bi eu chnh hp hay bi eu hoa gi ai :dung ethuyet minh chi tiet veskhac bi et gia so

lieu thu tcac nguon khac nhau.* Bi eu t nh toan :bao gom cac tnh toan oc lap cua kiem toan vien ecung cap dlieu

cho cac hos kiem toan khac.* Cac tai l ieu chng mi nh :kiem toan vien can lu vao hos kiem toan vecac tai lieu

chng minh nh ban sao Bien ban cac cuoc hop cua Hoi ong quan tr, coong, cac hp ong

kinh tequan trong v.v...4. Yeu cau oi vi hos kiem toan.Hos kiem toan phai at c nhng yeu cau nhat nh, cuthela:- Hos kiem toan phai coemuc rorang- Hos kiem toan phai coay uchkycua kiem toan vien- Hos kiem toan phai c chuthch ay uvenguon goc dlieu, kyhieu sdung ...- Hos kiem toan phai ay u, chnh xac vathch hp- Hos kiem toan can trnh bay dehieu varorang- Hos kiem toan can c sap xep khoa hoc5. Van ebao mat valu t r hos kiem toan :Khi hoan thanh kiem toan, cac hos kiem toan c tap hp valu trthanh mot boho

s theo thtaanh soegiup tra cu dedang.


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CHNG VI

BAO CAO KIEM TOAN

I CHUAN BHOAN THANH K IEM TOAN.Cong viec chuan bhoan thanh kiem toan, bao gom viec xem xet vecac khoan cong n

ngoai dkien, xem xet vecac skien xay ra sau ngay ket thuc nien o, xem xet vegianh

hoat ong lien tuc vaanh giatong quat ket qua.1. Xem xet cac khoan cong nngoai dkien.Trong thc te, conhng skien aphat sinh trong nam vacothedan en mot khoan cong

nhay thiet hai macho en thi iem khoa sovan cha thexac nh lacochac chan xay rahay khong vasotien cuthelabao nhieu ?

Thong thng cocac loai cong nngoai dkien nh sau : Cac vukien cha xet xdo n vxam pham quyen shu cong nghiep, hoac vetrach

nhiem phap lyoi vi san pham.Cac tranh chap vethuevi c quan thuevu. Cac bao lanh vecong ncua ngi khac v.v ...Cac chuan mc ketoan thng yeu cau n vphai cong bocac khoan cong nngoai d

kien trong yeu trong thuyet minh bao cao tai chnh

Mot sothutuc kiem toan cothesdung etm kiem cac khoan cong nngoai dkiencua n v, ola:

Trao oi vi ngi quan lyn vvekhanang cocac khoan cong nngoai dkiencha c cong bo.

Yeu cau l uat s, hay t van phap l ycua n vcung cap th xac nhan. Xem xet cac bien ban hop Hoi ong quan trebiet c cac hp ong, cac vukien

quan trong v.v...Sau cung, kiem toan vien can anh giatam quan trong cua cac khoan cong nngoai d

kien vanoi dung can thi et cong botren bao cao tai chnh.2. Xem xet skien xay ra sau ngay ket thuc nien o.Tngay ket thuc nien ocho en ngay kybao cao kiem toan, vasau ngay cong bobao

cao tai chnh ac kiem toan cothexay ra nhng skien quan trong vacotheanh hng

en bao cao tai chnh. Chung c goi lacac skien xay ra sau ngay ket thuc nien o(con goitat lacac skien tiep theo).

Theo IAS 10, cohai loai skien tiep theo can c quan tam bi ngi quan l yn vvakiem toan vien.

2.1. oi vi cac skien coanh hng trc tiep en bao cao tai chnh vaoi hoi phai i euchnh bao cao tai chnh :

Di ay lamot soskien tiep theo thuoc loai nay : Ket quaxet xmot vu kien sau ngay ket thuc nien ocho thay sotien n vbboi

thng l atrong yeu. Mot sosec cua khach hang aghi vao ton quycua n vvao ngay khoa so, en khi

nop ngan hang vao au nam sau n vmi phat hien lakhong cokhanang thu tien.2.2. oi vi cac skien khong anh hng trc tiep en bao cao tai chnh nhng can phai

cong botren thuyet minh bao cao tai chnh :Di ay lamot soskien xay ra sau ngay ket thuc ni en ocan c cong bo: Sphat hanh trai phieu hay cophan.


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Ssut gi am giathtrng cua hang ton kho A v nhanc cam ban loai hang nay ketthi iem X ...

ephan biet mot skien tiep theo thuoc l oai nao, kiem toan vien can xem xet vethiiem hnh thanh ieu kien chuyeu dan en xay ra skien l atrc hay sau ngay ket thuc nieno?

2.3- Cac thutuc kiem toan cotheap dung exem xet cac skien xay ra sau ngay ketthuc nien o:cothechia ra lam hai loai lacac thutuc kiem tra sod vacac thutuc chuyendung ephat hien cac skien sau ngay ket thuc nien o.

Loai thnhat thng lacac thutuc kiem tra quanh thi iem khoa sovacac thnghiemanh gi a. ochnh lanhng thnghiem c ban c tien hanh khi kiem toan cac khoan muctren bao cao tai chnh. Ben canh viec cung cap bang chng veschuan xac cua cac solieu, nocon cho thay nhieu skien xay ra sau thi iem khoa so.

Loai thhai c thiet keetm kiem cac thong tin vecac skien xay ra sau ngay ketthuc ni en oetien hanh cac i eu chnh, hoac bosung cac thuyet minh tren bao cao tai chnh.

3. Xem xet vegianh hoat ong lien tuc.IAS 1 nh ngha gianh hoat ong l ien tuc (con goi latnh l ien tuc hoat ong kinh

doanh) nh sau :" Thong thng mot doanh nghiep c coi laang hoat ong khi manotieptuc hoat ong cho mot tng lai nh trc. Ngi ta quan niem rang doanh nghiep khong coynh vacung khong can phai giai tan hoac quathu hep quy mohoat ong cua mnh".

Gianh hoat ong lien tuc lamot gi anh c scho viec lap bao cao tai chnh. Nhieu

phng phap xlyketoan vatrnh bay bao cao tai chnh da tren gi anh nay.Trong hoat ong cua moi doanh nghiep, corat nhieu nguyen nhan cothedan en gianh nay bvi pham, chang han nh la:

Doanh nghiep blolalien tuc, vakhong cokhanang thanh toan nhng khoan naohan,

Doanh nghiep bnhng tai hoa nghiem trong nh hoa hoan, thien tai ... Doanh nghiep ang vng vao nhng vutranh tung tai Toa an, vaneu thua kien th ho

seganh chu khung hoang nghiem trong vetai chnh, Nhng thay oi veluat phap, hay chnh sach cua chnh phutao ra nhng bat l i nghiem

trong cho hoat ong cua doanh nghiep v.v ...Neu van con nghi van rang gi anh nay khong c ton trong, kiem toan vien sexem

n vcocong botrong thuyet minh cua bao cao tai chnh hay khong ? Tuy theo tng trng

hp cuthe, kiem toan vien sephat hanh loai bao cao kiem toan thch hp.4. anh giaket qua.Trc khi lap bao cao kiem toan, kiem toan vien phai anh gi atong quat vecac ket qua

thu thap c. Cong viec nay nham soat xet lai toan boquatrnh kiem toan, ket quathu cvacan nhac cac c sea ra ykien vebao cao tai chnh. eat c muc ch nay, kiemtoan vien thng tien hanh cac thutuc sau :

- Ap dung cac thutuc phan tch- anh giasay ucua bang chng- anh gi atong hp cac sai sot phat hien c.- Rasoat lai hos kiem toan :- Yeu cau n vcung cap th gi ai trnh cua ngi quan l y.- Kiem tra cac cong botren thuyet minh bao cao tai chnh.-

Xem xet cac thong tin khac trong bao cao thng ni en.I I BAO CAO K IEM TOAN.1. K hai niem vavai tr ocua bao cao kiem toan.


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Bao cao kiem toan lavan ban do kiem toan vien lap vacong boetrnh bay ykien cuamnh venhng thong tin c kiem toan. Nh vay, bao cao kiem toan lasan pham cua cuockiem toan vacocac vai trorat quan trong. oi vi kiem toan vien, bao cao kiem toan latai lieu trnh bay cac ket luan sau cung ve

thong tin tai chnh c kiem toan, nen nophai ket tinh c toan bocong viec mahoatien hanh. ong thi, bao cao kiem toan lasan pham cua kiem toan vien cung cap cho xahoi vahophai chu trach nhiem veykien cua mnh.

oi vi ngi sdung thong tin tai chnh, bao cao ki em toan lacan cehoanh giacacthong tin nay vaa ra cac quyet nh kinh te. ethc thi vai tronay, bao cao phai rorang,dehieu ekhong gay ra cac hieu l am.

oi vi n vc kiem toan, trong mot sotrng hp, th dunh kiem toan hoat ong,bao cao kiem toan vath quan ly(neu co) con lacan ceanh giavacai tien hoat ongcua n vnoi chung, kiem soat noi bohoac cong tac ketoan tai chnh noi rieng.

2. Cac yeu toc ban cua bao cao k iem toan bao cao t ai chnh. Tieu e: Giup phan biet vi cac bao cao do ngi khac lap. Ngi nhan : Phai ghi ten ngi nhan phuhp vi hp ong kiem toan. oan mau :-Chrooi tng kiem toan lacac bao cao tai chnh, cung nh ngay lap vanien oma

bao cao tai chnh ophan anh.-Khang nh rorang viec lap bao cao tai chnh latrach nhiem cua Giam oc (hoac ngi

ng au) n vc kiem toan. Con trach nhiem cua kiem toan vien laa ra ykien vebaocao tai chnh da tren ket quakiem toan cua mnh. Pham vi kiem t oan :- Cac chuan mc kiem toan c ap dung : nham bao am vi ngi sdung bao cao tai

chnh rang cuoc kiem toan ac thc hien theo cac chuan mc hien hanh.-Cuoc kiem toan ac lap kehoach vathc hien ecoc sam bao hp lylacac

bao cao tai chnh khong cha ng nhng sai lech trong yeu.-Cac cong viec athc hien, nh cac phng phap kiem toan ethu thap bang chng,

anh giaviec tuan thuchuan mc ketoan hien hanh, anh giacac c tnh ketoan, anh gi aviec trnh bay bao cao tai chnh.

-Xac nh cuoc kiem toan acung cap nhng c shp lyelam can ccho ykien cuakiem toan vien.

Ykien cua k iem toan vien : Neu roykien vetren cac phng dien l a:-Phan anh (hoac trnh bay) trung thc vahp lytren cac kha canh trong yeu,-Tuan thucac chuan mc vacheoketoan hien hanh (neu can phai ghi roten quoc gia),

va-Viec tuan thucac quy nh phap l ycolien quan. a iem vathi gian lap bao cao k iem toan. Chkyvaong dau.3. Cac loai bao cao kiem toan bao cao t ai chnh.

Can cket quakiem toan, kiem toan vien cothea ra mot trong cac l oai ykien sau ay :3.1. Ykien chap nhan toan phan.Ykien chap nhan toan phan c a ra khi kiem toan vien cho rang bao cao tai chnh a

phan anh trung thc vahp lytren cac kha canh trong yeu vetnh hnh tai chnh cua n v, va

phuhp vi chuan mc hay cheoketoan hien hanh. Ngoai ra, cung ham yrang moi thay oivenguyen tac ketoan vacac tac ong cua chung ac xem xet, anh giaay uvaaccong botrong thuyet minh bao cao tai chnh.


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Ykien chap nhan toan phan cung c a ra trong trng hp bao cao tai chnh tuy cosai sot nhng ac i eu chnh theo ykien cua kiem toan vien.

Ngoai ra, kiem toan vien con cothea ra yki en chap nhan toan phan vi mot oannhan xet. oan nay thng c at sau oan ykien nham lam sang tothem vemot vai yeu tocoanh hng en bao cao tai chnh, nhng khong anh hng en ykien cua kiem toan vien.

3.2. Ykien chap nhan tng phan.Ykien nay c trnh bay khi kiem toan vien cho rang bao cao tai chnh chphan anh

trung thc vahp lyneu khong banh hng bi yeu tongoai trhoac yeu totuy thuoc ma

kiem toan vien neu ra trong bao cao kiem toan.a- Tr ng hp coyeu t ongoai tr :olakhi kiem toan vien bgii han vepham vi kiemtoan hoac bat ong ykien vi ngi quan lyvephng phap ketoan.

B gi i han pham vi ki em toan : lakhi kiem toan v ien khong thethc hien c cac thutuc kiem toan mahocho l acan thiet.

Bat ong ykien : Neu nhng i em khong nhat tr latrong yeu oi vi bao cao tai chnh,kiem toan vien phai a ra ykien chap nhan tng phan hoac ykien khong chap nhan.

b- Tr ng hp coyeu totuy thuoc : Yeu totuy thuoc layeu tokhong chac chan v phuthuoc vao cac s kien tng lai , ngha l anam ngoai khanang kiem soat cua n vvakiemtoan vien.

3.3. Ykien khong chap nhan (Ykien trai ngc).ay chnh latrng hp ngc lai cua ykien chap nhan toan phan. Thong thng kiem

toan vien a ra ykien nay khi cosbat ong nghiem trong vi giam oc n vveviec lachon vaap dung chuan mc vacheoketoan, hoac skhong phuhp cua cac thong tin ghitrong bao cao tai chnh, hoac phan thuyet minh bao cao tai chnh.

Khi a ra ykien khong chap nhan, kiem toan vien phai thu thap ubang chng elamc scho ykien cua mnh. Trong bao cao nay, kiem toan vien phai trnh bay phan giai thch velydo khong chap nhan, vaneu nhng anh hng chnh cua noen tnh hnh tai chnh vaketquahoat ong cua n v.

3.4. Ykien tchoi (khong thea ra ykien).Kiem toan vien a ra ykien nay khi hau quacua viec bgii han pham vi kiem toan la

quan trong, hoac thieu thong tin l ien quan en mot solng ln cac khoan muc ti mc makiem toan vien khong thethu thap bang chng kiem toan ay uvathch hp ecothecho ykien vebao cao tai chnh.

Ykien tchoi vaykien khong chap nhan coiem giong nhau lacahai chc a rakhi conhng s kien nghiem trong, ngha lamot bao cao chap nhan tng phan lakhong thethch hp do mc trong yeu cua van e. Tuy nhien, ykien tchoi vaykien khong chap nhan lahai trng hp hoan toan khac nhau :

Ykien tchoi dung trong trng hp kiem toan vien khong uthong tin eket luan baocao tai chnh latrnh bay trung thc vahp l y hay khong trung thc vakhong hp l y .

Con ykien khong chap nhan c a ra khi kiem toan vien acoubang chng ay uvathch hp eket l uan rang bao cao tai chnh atrnh bay khong trung thc vakhong hply .


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CHNG VII

KIEM TOAN TIEN

Tchng nay, chung toi setrnh bay vekiem toan cac khoan muc cua bao cao tai chnh,vi trnh tchung lagii thieu venoi dung, ac iem vamuc tieu kiem toan cua tng khoanmuc, kiem soat noi bolien quan vacac thutuc kiem toan ap dung cho khoan muc o.

Trong cac noi dung c gii thieu, phan minh hoa chuyeu c trnh bay theo ketoanViet Nam vi hnh thc ketoan nhat kychung. Trong nhng trng hp can thiet, chung toi setrnh bay viec kiem toan tai cac n vsdung cac hethong ketoan khac vi Viet nam.I . NOI DUNG VAAC IEM CUA KHOAN M UC TIEN.

1. Noi dung.Tren bang can oi ketoan, tien c trnh bay phan Tai san (Phan A : tai san lu ong

vaau t ngan han), khoan muc I : Tien vabao gom cac loai :- Tien mat- Tien gi ngan hang- Ti en ang chuyen2. ac iem.Tien l akhoan muc c trnh bay trc tien tren bang can oi ketoan valamot khoan

muc quan trong trong tai san lu ong. Do c sdung ephan tch khanang thanh toan cuamot doanh nghiep, nen ay lakhoan thng btrnh bay sai lech.

Tien con lamot khoan muc banh hng vacoanh hng en nhieu khoan muc quantrong nh doanh thu, chi ph, cong n, vahau het cac tai san khac cua doanh nghiep. Nhng saipham cac khoan muc khac setac ong en tien, vangc l ai.

Sophat sinh cua cac tai khoan tien thng l n hn sophat sinh cua hau het cac tai khoankhac. Do vay, dusod cua khoan muc nay khong trong yeu, th kiem toan tien van lamot noidung quan trong.

Tien l ai latai san c a chuong nhat nen xac suat xay ra gian lan, bien thuthng ratcao. Do tat canhng lydo tren, rui ro tiem tang cua khoan muc nay thng c anh gi alacao nen kiem toan vien can tap trung kiem tra chi tiet nhieu hn cac loai khac.

3. Muc t ieu k iem toan.Khi xem xet tien, muc tieu kiem toan lanham xac nh cac van esau :- Sod cac khoan tien ton tai vao ngay lap bang can oi ketoan (Hien hu).- Tat cacac nghiep vulien quan en tien lacothat vaeu c ghi nhan (ay u).- Doanh nghiep coquyen shu vemat phap lyoi vi cac khoan tien (Quyen shu).- Sod tai khoan tien c ghi theo ung gi atrcothethc hien c (anh gia).- Sochi tiet tien c tong cong ung vaphuhp vi tai khoan tong hp tren socai

(Ghi chep chnh xac).- Sod tien c phan l oai vatrnh bay thch hp tren bao cao tai chnh. Cac trng

hp tien bhan chesdung eu c khai bao ay u(Trnh bay vacong bo).I I KIEM SOAT NOI BOOI VI TIEN.

1. Yeu cau cua kiem soat noi bo.ehan chenhng sai sot cothexay ra, cac n vthng thiet lap kiem soat noi booi

vi cac khoan tien, vahethong nay cothechia lam hai loai : Kiem soat cac chu trnh nghiep vucoanh hng en cac khoan thu hay chi tien, th du

chu trnh ban hang hoac chu trnh mua hang.Kiem tra oc l ap thong qua kiem kequyhay oi chieu vi ngan hang.


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Trong thc tien, muon kiem soat noi bohu hieu oi vi tien can phai ap ng nhng yeucau nh sau :

Thu u:Moi khoan tien eu phai c thu ay u, gi vao ngan hang hay nop vao quytrong khoang thi gian sm nhat.

Chi ung : Tat cacac khoan chi eu phai ung vi muc ch, phai c xet duyet, vac ghi chep ung an.

Phai duy t r sod ton quyhp l yeam bao chi tracac nhu cau vekinh doanh, cungnh thanh toan nen han. Tranh viec ton quyquamc can thiet, v khong tao khanang sinh

li vacothegap rui ro.2. Cac nguyen tac kiem soat noi bo.Cothetom tat cac nguyen tac chung exay dng kiem soat noi booi vi tien nh sau :

- Nhan vien phai coukhanang valiem chnh- Ap dung nguyen tac phan chia trach nhiem- Tap trung au moi thu- Hang ngay, oi chieu solieu gia thuquyvaketoan, vanop ngay sothu trong ngay

cho ngan hang- Cobien phap khuyen khch cac ngi nop tien yeu cau cung cap bien lai hoac phieu thu

tien.- Thc hi en toi a nhng khoan chi bang tien gi ngan hang, han chechi bang tien mat.- Cuoi moi thang, thc hien oi chieu gia solieu tren sosach vathc te

3- K iem soat noi booi vi thu tien.Kiem soat noi booi vi thu c thiet kethay oi tuy theo tng loai hnh n vvatuytheo cac nguon thu, v thng conhieu nguon thu khac nhau, nh thu trc tiep tban hang, thutncua khach hang, vanhieu khoan thu khac. Sau ay lamot vai thutuc kiem soat noi boien hnh :

3.1. Trng hp thu tban hang.oi vi cac n vdch vunh khach san, nhahang... ngi ta thng tochc hethong

thu tien mot trung tam vaphan cong cho mot nhan vien am nhan, nhng cac bien lai phai domot nhan vien khac lap. Trong thethc nay, viec anh sotrc cac bien lai selamot phngtien hu hi eu engan nga gi an lan.

oi vi cac doanh nghiep ban le, mot nhan vien thng phai am nhiem nhieu viec nhban hang, nhan tien, ghi so. Trong ieu kien o, phng phap kiem soat tot nhat lasdung cac

thiet bthu tien.Neu khong trang bc hethong may moc tien tien, can phai quan lyc sothu trongngay thong qua viec lap ra cac bao cao ban hang hang ngay.

3.2. Trng hp thu ncua khach hang.Neu khach hang en nop tien : Khuyen khch hoyeu cau cung cap phieu thu, hoac bien

lai Neu thu tien tai c scua khach hang : Quan lychat chegiay gii thieu, vathng

xuyen oi chieu cong nechong thuthuat goi au.Neu thu tien qua bu i en : can phan nhiem cho cac nhan vien khac nhau am nhan cac

nhiem vunh Lap hoa n ban hang Theo doi cong n oi chieu gia sotong hp vachitiet vecong n Mth valiet kecac sec nhan c Nop cac sec vao ngan hang Thu tien.

4. K iem soat noi booi vi chi t ien.

Mot sothutuc kiem soat noi bothng c sdung oi vi chi quynh sau :- Han chetoi a viec sdung tien mat trong thanh toan :- Van dung ung nguyen tac uy quyen vaphechuan.


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- Xay dng cac thutuc xet duyet cac khoan chi.- oi chieu hang thang vi sophucua ngan hang.

III - K IEM TOAN K HOAN M UC TIEN1. Nghien cu vaanh giakiem soat noi bo.1.1. Tm hieu vekiem soat noi bo.oi vi doanh nghiep nho, kiem toan vien thng soan bang tng thuat, con vi doanh

nghiep ln, hothng sdung lu oemotac cau kiem soat noi bohien hanh. ethiet lap,kiem toan vien thng da vao squan sat vasdung bang cau hoi vekiem soat noi bo.

1.2. anh gias borui ro kiem soat.Kiem toan vien chcotheanh gias borui ro kiem soat oi vi mot c sdan lieu naoolathap hn mc toi a, khi maanh giarang cac thutuc kiem soat colien quan c thietkevathc hien hu hieu. Ngc lai, neu mc rui ro kiem soat c anh gialatoi a vaxetthay khong cokhanang giam c trong thc te, kiem toan vien khong thc hien cac thnghiem kiem soat, machthc hien cac thnghi em c ban mc ophuhp.

1.3. Thiet kevathc hien cac thnghiem kiem soat.Giasrang doanh nghiep ap dung hnh thc ketoan nhat kychung, ta cotheap dung cac

thnghiem kiem soat thong dung la:- Tong cong nhat kyquyvalan theo sotong cong en socai .- So sanh chi tiet danh sach nhan t ien tsoquy(bao cao quy) vi nhat kythu t ien, vi

cac bang ketien gi vao ngan hang vavi tai khoan nphai thu.- Chon mau eso sanh gi a khoan chi aghi trong nhat kychi tien vi tai khoan phai

tr a, vavi cac chng tcol ien quan.1.4. anh gialai r ui ro kiem soat vathiet kelai cac thnghiem c ban.Sau khi athc hien cac thutuc tren, kiem toan vien seanh gialai rui ro kiem soat cho

tng c sdan l ieu. Cong viec nay chuyeu laenhan di en cac i em yeu vaiem manh cuahethong kiem soat noi bo, nham ieu chnh chng trnh kiem toan cho phuhp.

2. Thnghiem c ban.Thenhng en gi an, chung toi gi anh rang kiem soat noi bovetien lahu hieu, do

vay thutuc kham phagian lan sekhong c nhan manh. Luc nay cac thnghiem c banthng c tien hanh nh sau :

2.1 Thc hien t hutuc phan t chTrong kiem toan tien thutuc phan tch t c sdung. Tuy nhien trong mot sotrng

hp, thutuc phan tch cothevan hu ch. V dunh cothesdung tylegia sod tai khoantien vi cac tai san lu ong.2.2- Thnghiem chi ti et :a- Phan t ch bang kechi tiet cua tai khoan t i en, vaoi chieu vi sod t r en socai .Trc khi thc hien cac thnghiem khac, kiem toan vien yeu cau cung cap hay t lap

mot bang kechi tiet cac tai khoan tien mat, t ien gi ngan hang, tien ang chuyen theo tng loai: tien V iet Nam, ngoai te, vang bac, aquycua tng chi nhanh, bao gom sod au ky(hoac sod kiem toan kytrc) vasod cuoi kytheo Socai (cha kiem toan). Muc ch cua thutuc naylagiup kiem toan vien kiem tra sthong nhat gi a solieu tong hp cua khoan muc tren baocao tai chnh vi solieu chi tiet cua cac tai khoan cau thanh.

b- Gi th xin xac nhan moi sod cua t ai khoan tien gi ngan hang vao thi i em khoaso.

Th xac nhan do kiem toan vien soan thao nhng phai cochkycua n v. Th tralicua ngan hang phai gi trc tiep cho kiem toan vien vamot ban sao cho khach hang. eambao tnh thch hp cua bang chng, kiem toan vien phai trc tiep gi th vayeu cau th phuc


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ap gi vevan phong cua cong ty kiem toan.Sau khi nhan c th xac nhan cua ngan hang, kiem toan vien can l an theo sod cua tai

khoan nay len sod tren bang can oi ketoan, neu cochenh lech can lam ronguyen nhan.c- K iem ketien mat ton quy.mot son v, tien mat ton quycothelamot khoan muc khong trong yeu, thenhng

kiem toan vien van can phai xem xet viec kiem kequytien mat, v ay lakhoan lacoratnhieu khanang gian lan.

Khi ket thuc, thuquysekyvao bi en ban kiem keexac nhan sothc te. Kiem toan viencan gibien ban, hoac ban sao bien ban kiem ke. Solieu tcac bien ban oc dung eoichieu vi chi tiet vatong hp cua tai khoan Tien mat.

d- Kiem t r a vi ec khoa socac nghi ep vuthu chi ti en. Kiem tr a viec khoa socua tai khoan T ien mat.Kiem toan vien can xem xet thi i em phat sinh cua cac chng tthu chi c ghi nhan

vao soketoan vao nhng ngay trc vasau khi ket thuc nien o, exac nh xem moi khoanthu chi coc ghi nhan ung nien ohay khong ?

Kiem tra vi ec khoa socua tai khoan Tien gi ngan hang.ekiem tra, kiem toan vien thng yeu cau khach hang trc tiep cung cap sophu trong

khoang thi gian mot tuan trc vasau khi ket thuc nien o. Nhsophu, kiem toan vien seoichieu sod tai khoan tien gi ngan hang vi sod tren sophu cua ngan hang, vaphat hi enchenh lech. Sau o, kiem toan vien setm hieu nguyen nhan chenh lech exac nh ung ansothc.

Kiem tra viec khoa socua tai khoan Tien ang chuyen.ekiem tra, can lap bang tong hp cac sec achi, hoac anop nhng cha nhan c

giay bao cua ngan hang (hay kho bac) vanhng sec cha nop tai thi iem khoa so. Xem xetcac bang tong hp, oi chieu vi sophucua ngan hang (hay kho bac) vacac chng tcolienquan exac nhan cac khoan tien ang chuyen c ghi chep ung ni en o.

e- K iem tra cac nghi ep vuthu, chi bat thng.Kiem toan vien chon ra mot songhiep vuln, bat thng vakiem tra chung exem cac

nghiep vunay coc cho phep, vac ghi chep ung hay khong ? Xem chung cocan ccong botren thuyet minh bao cao tai chnh hay khong (v dunh oi vi cac nghiep vu lienquan en cac ben hu quan) ?

f- K iem tr a vi ec quy oi ngoai ter a tien Viet nam, hoac ong ti en c chon ehach toan.Kiem toan vien can kiem tra viec chon tygia, viec ieu chnh theo tygianay vaphan

anh sai biet vao khoan chenh lech tygia.


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CHNG VI I I

KIEM TOAN NPHAI THU KHACH HANG VANGHIEP VUBAN HANG

I - NOI DUNG, AC IEM CUA NGHIEP VUBAN HANG VANPHAI THU KHACHHANG.

1. Noi dung khoan muc.Do nghiep vuban hang vanphai thu khach hang comoi lien hechat chevi nhau va

chng nay seket hp nghien cu vekiem toan cho cahai noi dung tren.Tren bang can oi ketoan, khoan muc nphai thu khach hang c trnh bay tai phan A

Tai san lu ong vaau t ngan han, gom khoan muc nphai thu khach hang c ghi theo sophai thu gop vakhoan muc dphong phai thu khooi c ghi soam. Nen hieu sonphai thukhach hang vadphong phai thu khooi phan anh sonphai thu thuan.

2. ac iem cua khoan muc.- Nphai thu khach hang lamot khoan muc quan trong tren bang can oi ketoan, v co

lien quan mat thiet en ket quakinh doanh cua n v, vathng c trnh bay theo giatrcothethc hien c, maviec lap d phong phai thu khooi cho cac khoan n phai thu khachhang thng da vao sc t nh cua Ban gi am oc v thenen rat khokiem tra.

- Ngi sdung bao cao tai chnh thng cokhuynh hng da vao moi lien hegia tai

san vi cong neanh

giao trinh kiem toan 1&2

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