1. L thuyt kim ton Ngi trnh by: TS L Vn Luyn CN khoa K ton - Kim ton1

2. Kt cu chng trnhChng 1: Tng quan v kim tonChng 2: H thng kim sot ni bChng 3: Cc khi nim c bn trong kim tonChng 4: Phng php kim ton v k thut chn mu trong kim tonChng 5: Quy trnh kim ton v bo co kim ton2 3. Chng 1 Tng quan v kim ton- Vai tr ca kim ton v lch s hnh thnh v pht trinca kim ton- Bn cht ca kim ton- i tng, chc nng ca kim ton v mi quan hgia k ton vi kim ton- Cc loi hnh t chc kim ton- Kim ton vin- T chc v hot ng ca cng ty kim ton c lp- Chun mc kim ton- Kim ton trong mi trng ng dng cng ngh thngtin3 4. I- Vai tr ca kim ton, lch s ra i v pht trin ca kim ton1- Vai tr ca Kim ton2- Lch s ra i v pht trin ca kim ton4 5. 1- Vai tr ca kim ton Nhu cu v thng tin tin cy Lm th no bit thng tin c tin cy hay khng? Cn c xc nh tin cy ca thng tin Vai tr ca kim ton5 6. 2- Lch s hnh thnh v pht trin Kim ton - Audit gc t ting la tinhAudire, ngha l Nghe, l hot ng c t rt lu. Kim tan thi k c i Kim ton thi k trung i v cn hin i Kim ton thi k cch mng cng nghip Kim ton u th k XX n nay6 7. Qu trnh hnh thnh=> S hnh thnh ca kim ton do c s tchri gia quyn s hu v chc nng qunl; s ra i ca cng ty c phn, th trngchng khon pht trin => nhu cu giiquyt cc mu thun gia ngi cung cpv ngi s dng thng tin => KTL ra i &PT.7 8. Qu trnh hnh thnh Hnh thnh t chc nng t kim tra k ton S ra i ca kim ton nh nc v kim ton8 9. S hnh thnh v pht trinca kim ton- Pht trin t chc nng t kim tra ca k ton - > chc nng kim tra c lp- T kim ton chi tit -> Kim ton tng qut- Nhu cu tr thnh mt lnh vc kinh doanh dch v v xut khu- Nhu cu qun l nh nc v ca nh qun l=> Hnh thnh cc t chc kim ton c lp, kim ton nh nc v kim ton ni b9 10. II- Bn cht ca kim ton1- Bn cht ca kim ton Kim ton l 1 qu trnh tch lu (thu thp) v nh gibng chng v nhng thng tinc th nh lng c ca 1 thc th kinh t xc nh v bo co v mc ph hp gia nhngthng tin vi cc tiu chun c thit lp.Kim ton cn c thc hin bi mtngi c lp v thnh tho.10 11. Bn cht ca kim ton T.Tinnh lngNg iBngB. Co Ngi SD- c lp Mc ph hpchng K.ton T.Tin- Thnh th o Cc tiu chunQKinh t 11 12. 2- Phn bit gia kim ton vi kton- K ton- Kim ton 12 13. * Mi quan h k ton - kim ton:Hot ng kinh t c doa nghi a nhp 41 Nhng ngi s dng thng tin:5 + Chnh PhChc nng kim Chc nng k ton ton + Nh qun l + Nh u t2 + i tc + C ng..3 T ng t k t n, t i chh in o nh13 14. K ton Kim ton c lp Ghi ch pD uy tr CcK tonb ngch ngXc nh t h p lnh c a cc BCC c nguyn tc C hu n Bo cok ton c ch p nh nb ti ch nh chung ngh BC TC cc i u ch nhcn thi t kim tonN h ng ngiS d ngPht h nh BC c a cc BC kim tonkim ton b ph nvin 14 15. III- i tung, chc nng v li ch kinh t ca kim ton1- i tung:i tng chung ca kim ton chnh l cc thng tin c thnh lng c ca 1 t chc, 1 DN no cn phi nhgi v by t kin nhn xt v tnh trung thc, hp l can.i tng c th ca kim ton ph thuc vo tng cuckim ton, tng loi hnh kim ton, c th l cc thng tin tichnh (nh cc BCTC), hoc thng tin phi ti chnh.15 16. 2- Chc nng ca kim ton:L mt ngnh cung cp dch v c bit, kim ton thc hin chcnng:KIM TRA, XC NHNv BY T KINvTNH TRUNG THC, HP Lca CC THNG TIN trc khi n n tay ngi s dng.Hay, kim ton thc hin chc nng - Kim ta t m nhr, h -Xc nh v gi i t tch nhimno r -T v n 16 17. 3- Li ch kinh t ca kim ton Dch v kim ton c nhiu ngi quantm s dng nh: cc doanh nghip, cc c quan chnh quyn, cc t chc phi li nhun,=> Ti sao mi ngi li mun s dngdch v kim ton?=> Cc quyt nh t sai lm (ri ro thp) => Kim ton gip gim loi ri ro g?17 18. => Li ch kinh t ca kim ton Gim hiu ri ro v thng tin Tng cng tin cy ca thng tin k ton Gp phn lnh mnh ho cc quan hkinh t, ti chnh. 18 19. IV- Cc loi hnh kim ton1. Phn loi theo chc nng, mc ch kim ton. Cn c theo chc nng kim ton, c th chia cng vic kimton thnh 3 loi:+ Kim ton bo co ti chnh+ Kim ton hot ng+ Kim ton tun th 19 20. a. Kim ton bo co ti chnh (Audit of Financial Statements)* Khi nim: Kim ton bo co ti chnh l vic xc nh xem ton b bo co tichnh ca mt n v cng b c ph hp vi cc tiu chun c ch ra hay khng.Hay l vic kim tra v by t kin nhn xt v tnh trung thc,hp l ca cc bo co ti chnh ca 1 n v.Bo co ti chnh ca n v, bao gm: + Bng Cn i k ton (balance sheet) + Bo co kt qu kinh doanh (income statement) + Bo co lu chuyn tin t (statement of cash flows) + Thuyt minh cc bo co ti chnh (accompanying footnotes)Ngoi ra, l cc bo co, ti liu, s liu k ton 20 21. Kim ton bo co ti chnh* i tng kim ton: L cc bo co, ti liu k ton: BCTC, BC quyt ton, BC k tan, ti liu, s sch k ton,...* Chun mc dng nh gi: Kim ton bo co ti chnh Trc ht l cc nguyn tc k ton c chp nhn ph bin (GAAP), ly cc chun mc k ton hay ch k ton hin hnh lm thc o ch yu.* Ch th tin hnh: Kim ton bo co ti chnh thng c thchin bi cc kim ton t bn ngoi (KT c lp & kim ton nhnc), ch yu l kim ton c lp.* Kt qu: phc v cho nhng ngi quan tm ti BCTC ca n v (bn th 3) cc c ng, c quan qun l nh nc, cc nh u t, cc TCTD, cc nh cung cp (ch n),21 22. b. Kim ton hot ng (Opperational Audit).- K/nim:Kim ton hot ng l qu trnh kim tra v nh gi v hiu qu v v tnh hiu lc ca mt hot ng t xut phng n ci tin. Hay Kim ton hot ng l s xem xt li (review) cc th tc v phng php hot ng ca bt k mt b phn no trong mt t chc, nhm mc ch nh gi v hiu qu (efficciency) v hiu lc (effectiveness) t xut phng n ci thinVD: nh gi hiu qu v tnh chnh xc v tnh lng ca mt h thng chng trnh my vi tnh mi ci t 22 23. Kim ton hot ng* i tng: C th bao gm: R sot li h thng k ton v cc qui ch kimsot ni b gim st v tng cng hiu qu cah thng ny. Kim tra vic huy ng, phn phi, s dng ccngun lc, nh: nhn, ti, vt lc, thng tin... Kim tra tnh hiu qu ca hot ng sn xut kinhdoanh, phn phi v s dng thu nhp, bo ton vpht trin vn... Kim tra v nh gi tnh hiu qu hot ng catng b phn chc nng trong vic thc hin ccmc tiu kinh doanh ca doanh nghip. nh gi hiu qu ca mt qui trnh sn xut 23 24. Kim ton hot ng* Tiu chun nh gi:Tiu chun nh gi c xc nh tu theotng i tng c th. => khng c chunmc chung v vic la chn chun mcthng mang tnh ch quan tu theo nhnthc ca kim ton vin.* Ch th tin hnh: Thng c thc hinbi cc kim ton vin ni b, nhng cng cth do kim ton vin Nh nc hay kimton vin c lp tin hnh.* Kt qu: Ch yu phc v cho li ch cachnh bn thn n v c kim ton.24 25. c. Kim ton tun th (Compliance/regulatory Audit)- K/nim:L vic kim tra nhm nh gi mc chp hnh lutphp, chnh sch, ch qun l, hay cc vn bn, quinh no ca n v.- i tng: l vic tun th php lut v cc qui nh hin hnh, c th bao gm: Lut php, chnh sch, ch ti chnh k ton, ch qun l ca Nh nc, Ngh quyt, quyt nh, quy ch ca Hi ng qun tr, Bangim c, ni qui c quan. Cc qui nh v nguyn tc qui trnh nghip v, th tcqun l ca ton b hay tng khu cng vic ca tng bphn.25 26. Kim ton tun th ...- Tiu chun dng nh gi: l cc vnbn c lin quan, nh: lut thu, cc vnbn php qui, cc ni qui, ch , th l...- Ch th tin hnh: c thc hin chyu bi kim ton vin ni b, kim tonvin nh nc hay kim ton vin c lp.- Kt qu: Ch yu phc v cho cc cpthm quyn c lin quan, cc nh qun l.26 27. 2. Phn loi theo ch th kim ton + Kim ton c lp + Kim ton nh nc + Kim ton ni b27 28. 2.1- Kim ton c lp (Independent Audit) 28 29. Kim ton c lpa. K/nim: L hot ng kim ton c tin hnh bi cc kim ton vin chuyn nghip thuc cc t chc kim ton c lp. H ch yu thc hin cc cuc kim ton bo co ti chnh; ngoi ra v tu theo yu cu ca khch hng KTC cn thc hin kim ton hot ng, kim ton tun th v cung cp cc dch v t vn v k ton, thu, ti chnh...29 30. Kim ton c lp... Do s c lp trong hot ng nn kt qu kimton ca h to c s tin cy i vi nhngngi s dng thng tin, do KTL c vai trrt quan trng trong nn kinh t th trng.Nhng ngi s dng bo co ti chnh m chyu l cc bn th 3 ch tin cy vo nhng boco c kim ton c lp kim ton.30 31. Kim ton c lp b. Kim ton vin: l nhng ngi hot ng chuyn nghip, c chuyn mn, c k nng, c cc iu kin c cp chng ch KTV.c. Tnh cht ca cuc kim ton: do kim ton c lp tin hnh l mang tnh t nguyn trnc s th mi kim ton v hp ng kim ton k kt gia cng ty kim ton vi n v mi kim ton.Do cc cng ty KTL l loi hnh t chc cungng dch v nn t chc mi kim ton phi trph kim ton 31 32. Kim ton c lpd. Chun mc ngh nghip: l h thng chun mc kim ton ca u ban chun mc kimton quc gia v quc t xy dng, cng b.CMKT Vit Nam do y ban Chun mc thuc B Ti chnh xy dng v cng b, CMKT quc t do U ban chun mc kim ton quc t thucIFAC xy dng v cng b.e. i tng phc v ca KTL: ch yu lnhng ngi s dng bo co ti chnh (bn th 3), ngoi ra tu theo yu cu ca c quanNN hay ca ch DN m i tng phc v l cquan QL NN hay th trng n v.32 33. T chc v hot ng ca kim ton c lpf. T chc: Cc t chc KTL hin nay xt v mt quy mv phm vi hot ng c th l cng ty kim ton quc t, cng ty quc gia, cng ty i phng v khu vc,cc cng ty nh. Xt v s hu c cng ty a quc gia,cng ty thuc s hu NN, cng ty c phn, cng ty inhn, cng ty t nhn, vn phng kim ton.g. Cc dch v m cng ty KTL c th cung ng:- Dch v kim tan v xc nhn- Dch v thu- Dch v k ton- Dch v t vn qun l- Dch v t vn ti chnh, t vn u t- .33 34. 2.2. Kim ton Nh nc(State Audit)34 35. a. Khi nim v t chc Khi nim:L hot ng kim ton do c quan kim ton Nh nc (c quan kim tra ti chnhnh nc c lp) tin hnh. KTNN thngtin hnh kim ton tun th kt hp vikim ton BCTC, xem xt hiu qu hot ng, tnh hnh chp hnh cc chnh sch,lut l, ch qun l kinh t ca cc nv c s dng vn, kinh ph, ti sn ca nh nc.35 36. T chcC quan kim ton nh nc l mt tchc trong b my qun l ca nh nc.Kim ton vin nh nc l cc vin chc nh nc. V mt t chc: Kim ton Nh nc cth trc thuc Chnh ph, Quc hi hocTo n. KTNN Vit nam do Quc hithnh lp 36 37. b. Ch nng v i tngcChc nng ca KTNN: Kim ton BCTC, KT tun th, KT hot ng i vi c quan, n v, t chc qun l, s dng NSNN, tin v ti sn nh nc.Hot ng ca KTNN: Kim tra, nh gi v xc nhn tnh ng n, trung thc ca bo co ti chnh; vic tun th php lut, tnh kinh t, hiu qu v hiu lc trong qun l, s dng ngn sch, tin v ti sn nh nc. i tng trc tip v thng xuyn ca KTNN: l cct chc, c nhn v cc hot ng c lin quan n qun l, s dng ngn sch, tin v ti sn nh nc Mc ch ca KTNN Vit Nam 37 38. c. Nguyn tc v chun mc ca KTNN- Nguyn tc: Theo lut KTNN Vit Nam + Ch tun theo php lut + Trung thc, khch quan- Chun mc: + CM quc t: Do t chc cc c quan kim tonti cao (INTOSAI) xy dng v cng b. + CM quc gia: Do thng v quc hi quy nh, Tng KTNN xy dng v ban hnh. 38 39. d. Kim ton vin NN Kim ton vin nh nc l cng chc nh nc, do nh nc tr lng -> n v c kim ton khng phi tr ph kim ton. Cc chc danh kim ton NN- KTV cao cp- KTV chnh- KTV- KTV d b39 40. e. Tnh cht hot ng ca kim ton NNTnh cht ca cuc kim ton l mang tnh btbuc Bo co KT ca KTNN l cn c :- Quc hi xem xt, quyt nh d ton NSNN,phn b NS TW, Q d n & cng trnhquantrng quc gia c u t t ngun NSNN.Xem xt ph chun quyt ton NSNN, gim st thc hin NSNN, CS ti chnh, chnh sch tin t quc gia- Chnh ph & c quan QLNN s dng trong qun l NN 40 41. Bo co KT ca KTNN l cn c:- Hi ng ND xem xt d ton, phn b, gim st thc hin v quyt ton NS a phng - To n v cc c quan lut php s dng x l cc hnh vi vi phm PL v kinh t, ti chnh - V c kim ton thc hin cc bin phpkhc phc cc sai phm, yu km trong hotng do KTNN pht hin v kin ngh 41 42. f. Cc hot ng kim ton NN- Kim ton bo co ti chnh- Kim ton tun th- Kim ton hot ng- T chc v hot ng ca KTNN Vit Nam 42 43. 2.3- Kim ton ni b (Internal Audit)43 44. Kim ton ni b Khi nim Vai tr ca KTNB trong DN Tnh c lp ca KTNB Mc tiu ca KTNB Nhim v ca KTNB T chc KTNB i tng phc v ca KTNB Ni dung KTNB thc hin 44 45. Kim t n l g? o 45 46. Kim ton l qu trnh cc chuyn gia c lp, c thm quyn thu thp v nhgi cc bng chng v nhng thng tin cth nh lng ca mt t chc, nhm xcnh v bo co v mc ph hp ca nhng thng tin vi cc tiu chun c thit lp; kim ton cn nh gi tnh hiu qu ca vic s dng cc ngunlc, cc hot ng; hiu lc ca cc chnh sch v quyt nh qun l. 46 47. V- Chun mc kim ton(Standards on Auditing)47 48. 1- Khi nim: Chun mc kim ton l nhng nguyn tc c bn v nghip v v v vic x l cc mi quan h pht sinh trong qu trnh kim ton. Hiu theo ngha rng, chun mc kim ton bao gm c nhng hng dn, nhng gii thch v cc nguyn tc c bn cc kim ton vin c th p dng trong thc t, o lng v nh gi cht lng cng vic kim ton. 48 49. IFAC IASC ISA= International Standards onAuditingMoF VSA= Vietnamese Standards on Auditing 49 50. 2- Khi qut v h thng chun mc kim ton quc t Chu m kim t n qu t (Int naiona St ndad on A ing n c oc er t l a r udit ISA do Uba x d CMkim t n t Ln n k t n) n y ng o hu c i o oqu t (IFAC) x d v cngb(chy u cln qua n cy ng in kim t n BCToC). Tong c10chu m qua t c ch nh phbi n v r n c n r ng p n c chial m 3ph h n :50 51. Khi qut v h thng chun mc kim tonquc t- Ph h1: g 3chu m chung cln qua n cc tu chunm n c in in(yu c i vi kim t n vn)u o i -Ph h2: g 3chu m v t hnh kim t n (lp kn mn c hco hoch kim t n, tm hiu ht kim sotn b bng cho h ng i , ng kim t n) o -Ph h3 Gm 4chu m cln qua n lp bo co kimn : n c i n t no51 52. Generally AcceptedAuditing Standards GeneralFiel Work d qualificationsperform anceReporting and cond uctof the aud itresults- Wether statem ents- Proper planning were prepare with- Ad equate and supervision GAAPtraining- Sufficient-C ircum stances when& proficiency und erstand ingGAAP not consistently- Ind epend enceof the internal folowed lof the m entalcontrol structure - Ad equacy ofattitud e - Sufficientinform ative d isclosures- D ue professional com petent-Expression of opinioncareevid enceon financial statem ents as a whole 52 53. 3. Khi qut H thng chun mc kim ton Vit Nam ban hnht 1 ban hnh 04 chun mc:1. Chun mc s 200 : Mc tiu v nguyn tc c bn chi phi kim ton bo co ti chnh;2. Chun mc s 210 : Hp ng kim ton;3. Chun mc s 230 : H s kim ton;4. Chun mc s 700 : Bo co kim ton v bo co ti chnh.t 2 ban hnh 06 chun mc:5. Chun mc s 250 : Xem xt tnh tun th php lut v cc qui nh trong kim ton bo co ti chnh;6. Chun mc s 310 : Hiu bit v tnh hnh kinh doanh;7. Chun mc s 500 : Bng chng kim ton;8. Chun mc s 510 : Kim ton nm u tin - S d u nm ti chnh9. Chun mc s 520 : Quy trnh phn tch;10. Chun mc s 580 : Gii trnh ca Gim c.53 54. t 3 ban hnh 06 chun mc:11. Chun mc s 240 : Gian ln v sai st;12. Chun mc s 300 : Lp k hoch kim ton;13. Chun mc s 400 : nh gi ri ro v kim sot ni b;14. Chun mc s 530 : Ly mu kim ton v cc th tc la chn khc;15. Chun mc s 540 : Kim ton cc c tnh k ton;16. Chun mc s 610 : S dng t liu ca kim ton ni b.t 4 ban hnh 05 chun mc:17. Chun mc s 220 : Kim sot cht lng hot ng kim ton;18. Chun mc s 320 : Tnh trng yu trong kim ton;19. Chun mc s 501 : Bng chng kim ton b sung i vi cckhon mc v s kin c bit;20. Chun mc s 560 : Cc s kin pht sinh sau ngy kho s k tonlp bo co ti chnh;21. Chun mc s 600 : S dng t liu ca kim ton vin khc. 54 55. t 5 ban hnh 06 chun mc:22. Chun mc s 401 : Thc hin kim ton trong mi trng tin hc;23. Chun mc s 550 : Cc bn lin quan;24. Chun mc s 570 : Hot ng lin tc;25. Chun mc s 800 : Bo co kim ton v nhng cng vic kim ton c bit ;26. Chun mc s 910 : Cng tc sot xt bo co ti chnh;27. Chun mc s 920 : Kim tra thng tin ti chnh trn c s cc th tc tho thun trc.t 6 ban hnh 06 chun mc:28. Chun mc 402 : Cc yu t cn xem xt khi kim ton n v c sdng dch v bn ngoi29. Chun mc 620 : S dng t liu ca chuyn gia30. Chun mc 710 : Thng tin c tnh so snh31. Chun mc 720 : Nhng thng tin khc trong ti liu c bo co tichnh kim ton32. Chun mc 930 : Dch v tng hp thng tin ti chnh33. Chun mc 1000 : Kim ton bo co quyt ton vn u t hon thnh.55 56. t 7 ban hnh 04 chun mc:34. Chun mc 260: Trao i cc vn quan trng phtsinh khi kim ton vi Ban lnh o n v c kim ton;35. Chun mc 330: Th tc kim ton trn c s nh gi ri ro;36. Chun mc 505: Thng tin xc nhn t bn ngoi;37. Chun mc 545: Kim ton vic xc nh v trnh by gi tr hp l.www.MoF.gov.vnwww.kiemtoan.com.vn56 57. VI- Kim ton vin 57 58. Kim ton vin1- Kim ton vin l nhng ngi c oto c trnh chuyn mn, c lp v c o c ngh nghip c cp chng ch KTV.-KT t ong t ch kim t n c lp Vr c o -Kim t n vn t ong kim t n n b o i r o i-Kim t n vn t Kim t n nhn co i hu co58 59. Kim ton vin 2- Yu cu (tiu chun) ca KTV:2.1 Theo IFAC v ISA, cc kim ton vin phi c cc tiu chun sau:a. Tiu chun v trnh chuyn mn: KTV l nhng ngi c kh nng v k nng ngh nghip. - Phi tri qua o to: Tt nghip i hc v k ton ti chnh, - Tri qua mt thi gian thc t v c kinhnghim v lnh vc k ton, ti chnh59 60. V trnh chuyn mn (tip)- Phi c o to v t o to thng xuyn duy tr trnh chuyn mn- Tri qua k thi tuyn KTV cp nh ncv c cp chng ch kim ton vin 60 61. Yu cu vi KTVb. Yu cu v tnh c lp: KTV phi c tnh c lp v kinh t v t tng i vi n v m mnh kim ton - V kinh t, khng c cc quan h kinh t hay hng li v kinh t t i tng kim tonngoi tr ph kim ton ghi trn hp ng KT- V t tng, khng kim ton nhng nv m KTV c quan h nhn thn (b m, vchng, con, anh ch em rut)61 62. Yu cu v tnh c lp (tip) - c lp trong lp k hoch, tinhnh KT v lp bo co kim ton- Nu c nhng yu t lm gimtnh c lp khi kim ton th KTV phi tm cch loi tr, nu khng loi tr c th phi nu trong bo co kim ton62 63. Yu cu vi KTVc. Yu cu v o c ngh nghip- Tnh trung thc, khch quan- Tnh b mt- Tn trng lut php v cc chun mcngh nghip 63 64. 2.2 Tiu chun i vi KTV Vit NamTrong ngh nh 07 v Quy t nh s 87/2005/Q -BTC ngy 01/12/2005 c a B tr ng B Ti chnh. c lp Chnh trc Khch quan Nng lc chuyn mn v tnh thn trng Tnh bo mt T cch ngh nghip Tun th chun mc chuyn mn. 64 65. VII- Kim ton trong mi trngng dng cng ngh thng tin65 66. Kim ton trong mi trng ng dng cng ngh thng tin nh hng ca mi trng tin hc Yu cu i vi KTV Yu cu khi lp KH kim ton nh gi ri ro v ICS Yu cu i vi phng php v th tckim ton 66 67. Ch ng 2 H THNG KIM SOT NI B(Internal Control System- ICS)1. Khi nim v mc tiu,nhim v ca HTKSNB2. Cc b phn cu thnh ca HTKSNB3. Nhng vn cn ch khi thit lp HTKSNB4. Nhng hn ch vn c ca HTKSNB5. Nghin cu, nh gi HTKSNB ca kim ton vin 67 68. 1- Khi nim, mc tiu, nhim v ca HT KSNB1.1 Khi nim1.2 Mc tiu ca ICS1.3 Nhim v68 69. tvn Mc tu qu n l iu hnh m doa nghi it nh p? Ng ng u doa nghi c bi tnhng g tong doa i nhp nr nhnghi c mnh? p a Ng ng u doa nghi cn l m g t c i nhpnhng iu ? 69 70. X d chi n l c, k hoch, ch sch qu n l , hnhy ng nh iu X d bmyt ch cc ph bay ng cng n Ph cng ch nng, nhi v cho tng bph tng c nh n cm n, n Quynh cc t t c k t tnghip v h hu Xc l p h t ng t ng t bo coh h in, Quynh chc nng kim sott bn tong v kim sot r c l p 70 71. Khi nim(1) H thng kim sot ni b l ton bnhng chnh sch v th tc kim sot doBan Gim c ca n v thit lp nhmm bo vic qun l cht ch v hiuqu ca cc hot ng trong kh nng cth. (IAS 400) 71 72. Khi nim (tip)(2) Theo (COSO): Kim sot ni b l 1 qui trnh chu nh hng bi Hi ng Qun tr, cc nh qun l v cc nhn vin khc ca 1 t chc, c thit k cung cp s m bo hp l trong vic thc hin cc mc tiu m Hi ng qun tr, cc nh qun l mong mun l: + Hiu lc v hiu qu ca cc hot ng + Tnh cht ng tin cy ca cc bo co ti chnh + S tun th cc lut l v qui nh hin hnh72 73. ICS khng ch l mt th tc hay mt chnh sch cthc hin mt vi thi im nht nh m c vnhnh lin tc tt c mi cp trong DN.HQT v cc nh qun tr cp cao chu trch nhimcho vic thit lp mt vn ha ph hp nhm h trcho quy trnh KSNB hiu qu, gim st tnh hiu quca h thng ny mt cch lin tc. Tt c cc thnhvin ca t chc u tham gia vo quy trnh ny. 73 74. T nhi c nhqu n lrch m a- Nhqu n l ph i t tlp v duyt v kim sott n dinhi r i co n v mnh - Chu t nhim tong vc t nh b yBCT ph hp v i ccrch r i rC nguyn t c v chun mc k t n chung. o- C ph i phttin m c c KS m b o m hp l nr t u c (nh ng khng t r ng BCT c tnh byhp l uy t i) C r - Khi phtt in c c KS, nhqu n l c c nh giali r u n n c chv chi phc v kim sot ai c 74 75. 1.2 Mc tiu ca H thng KSNB Mc tiu kt qu hot ng: Hiu qu v hiu nng ca cc hot ng Mc tiu thng tin: tin cy, tnh hon thin v cp nht ca cc thng tin ti chnh v qun l Mc tiu tun th: S tun th php lut v quy nh75 76. Mc tiu ca H thng KSNB (tip)Mctiu kt qu hot ng: Hiu qu v hiu nnghot ng S dng c hiu qu cc ti sn v cc ngun lc khc Hn ch ri ro m bo s phi hp, lm vic ca ton b nhn vin t c mc tiu ca D N vi hiu nng v s nhtqun. Trnh c cc chi ph khng ng c/ vic t cc lich khc (ca nhn vin, ca khch hng...) ln trn lich ca DN. 76 77. Mc tiu ca H thng KSNB (tip)Mctiu thng tin: tin cy, tnh hon thin vcp nht ca thng tin ti chnh v TT qun lCc bo co cn thit c lp ng hn v ngtin cy ra quyt nh trong ni b DN Thng tin gi n Ban G, HQT, cc c ng vcc c quan qun l phi c cht lng v tnh nhtqunBCTC v cc bo co qun l khc c trnh bymt cch hp l v da trn cc ch sch k ton nh c xc nh r rng77 78. Mc tiu ca H thng KSNB (tip)Mc tiu tun th: S tun th php lut v quynh. m bo mi hot ng ca D N u tun th:Cc lut v quy nh ca NNCc yu cu qun lCc chnh sch v quy trnh nghip v ca DN.78 79. 1.3 Nhim v ca ICS:- Pht hin v ngn nga kp thi cc sai phm trong hthng x l nghip v- Bo v n v trc nhng tht thot c th trnh- m bo vic chp hnh chnh sch kinh doanh79 80. 2. Cc b phn cu thnhca h thng kim sot nib 80 81. Control Environment I.C.SAccounting Control SystemProcedures81 82. 2.1. Mi trng kim sot Mi trng kim sot bao gm ton b nhng nhn tc nh hng n qu trnh thit k, s vn hnh vtnh hiu qu ca kim sot ni b, trong , nhn tch yu l nhn thc v hnh ng ca cc nhqun l n v 82 83. Mt s nhn t chnh thuc v mitrng kim sot(1). Trnh , thc, nhn thc, o c, trit l, phong cch iu hnh ca Ban Gim c, Hi ng Qun tr(2). C cu t chc ca n v(3). i ng nhn s(4). K hoch v d ton(5). Kim ton ni b(6). Cc phng php truyn t s phn cng quyn hn(7). Cc yu t bn ngoi=> nh hng ca mi trng KS n hiu qu ca ICS 83 84. 2.2 H thng k ton:Thng qua vic ghi chp, tnh ton, phn loicc nghip v, vo s sch, tng hp v lpcc bo co k ton, bo co ti chnh, hthng k ton khng nhng cung cp nhngthng tin cn thit cho qu trnh qun l, mcn ng vai tr quan trng trong vic kimsot cc mt hot ng ca n v, nn n lmt b phn quan trng ca Kim sot ni b. 84 85. Cc yu cu ca h thng k ton:- Tnh trung thc (Validity)- S ph chun(Authorization)- Tnh y (Completeness)- S nh gi (Valuation)- S phn loi(Classification)- Kp thi(Timline)- Chuyn s v tng hp chnh xc (Posting &summarization)85 86. 2.3 Cc th thc kim sot* Khi nim: L nhng chnh sch, th tc gip cho vic thc hin cc ch o ca ngi qun l. N m bo cc hot ng cn thit qun l cc ri ro c th pht sinh trong qu trnh thc hin cc mc tiu ca doanh nghip. 86 87. V d v cc th thc kim sotRt a dng, c th bao gm:+ Kim tra, so snh, ph duyt cc s liu, ti liu+ Kim sot s chnh xc ca cc s liu k ton+ Kim tra s ph duyt cc chng t k ton+ i chiu s liu ni b vi bn ngoi+ . 87 88. 3. Nhng vn cn ch khithit k H thng kim sot nib(Cc nguyn tc)88 89. Nguyn tc ton din Nguyn tc 4 mt Nguyn tc cn nhc Li ch Chi ph Nguyn tc phn cng phn nhim Phn chia trch nhim thch hp (nguyn tc btkim nhim) Cc th tc ph chun ng n Chng t v s sch y Bo v ti sn vt cht v s sch Kim tra c lp Phn tch r sot 89 90. 5 yu t c bn ca HTKSNB1. Gim st ca Ban lnh o v vn ha DN2. Nhn bit v nh gi ri ro3. Cc hot ng kim sot v phn nhim4. Thng tin v trao i thng tin5. Gim st hot ng v sa sai 90 91. 5 yu t c bn c y banBasel v gim st hot ng Ngnhng c th ha thnh ccnguyn tc c bn trongtiliuhng dn ca mnh v:H thng Kim sot ni b ca NHTM 91 92. 4. Nhng hn ch vn cca kim sot ni b92 93. 4. Nhng hn ch vn c ca kim sot ni bHn ch vn c ca ICS xut pht t nhngnguyn nhn sau: 1/ Yu cu ca nh qun l l nhng chi ph chokim tra phi hiu qu, ngha l phi t hn tntht do nhng sai phm gy ra. 2/ Hu ht cc bin php kim tra u tp trungvo cc sai phm d kin, v th thng b quacc sai phm t xut hay bt thng 93 94. Nhng hn ch vn c... 3/ Sai phm ca nhn vin xy ra do thiu thntrng, sai lm trong xt on, hoc hiu saihng dn ca cp trn 4/ Vic kim tra c th b v hiu ho do thngng vi bn ngoi hoc gia cc nhn vintrong doanh nghip 5/ Cc th tc kim sot c th khng cn phhp do iu kin thc t thay i ... 94 95. 5. Nghin cu, nh gi ICS ca kim ton vin95 96. Ti sa kim t n vn ph i o o inghin c v nh u gi ICS? nh gi ICSl nh gi nh ng g ? nh gi nh t n o? h 96 97. a S cn thit KT ph i nghin c v nh gi . V u ICS Xut pht t mc tiu, nhim v ca ICS Xut pht t yu cu ca kim ton Xut pht t nhng gii hn ca cuc kim ton=> T nh gi ICS s xc nh c phmvi quy m kim ton hp l, mc tinhnh cc th nghim c bn, quy m vmc mu KT97 98. S cn thit. Nghin c c c KSNBc khch hng v nh gi r i r KSlu uao nhi v qua t c A or m n r ng a udit s.L m tong nhng chu m chung c kim t n. tr n c aoAudit cn t c s hi bi y vc KSNB oru t cul khoch ki t n v x nh bn cht t hiu v pm oc, hiphm vi c t nghim cn t n hnhc h i 98 99. S cn thit.Squa t m c KT khi kim t n BCT n a VoC: -T nh t c c qu tnh ghi ch t i ch v ch nh hngt c in y a rp nh: ng rtp n BCT v ccdn lu (gi i tnh)cln qua = > nh h iCi r i n ng ti m tu xem x c KT . cit a V-Snh mnh kim sottn cc gia d T c h tKT c nh mnh v o nr o ch: r V n n v KSccgia d hn l sd cc t i kho n. racak ton ph ico ch ut c r tnng v o t nh ch xc cat ng t u v o v qu tnh x l khu nh h in r t n (cc gia doo ch)99 100. b. nh gi ICS nh gi tin cy (hiu qu) ca ICS => Mc ri ro kim sot, kh nng pht hin v ngn chn nhng sai phm - nh gi mi trng kim sot - nh gi h thng k ton - nh gi cc th tc, th thc v cc cht kim sot=> nh gi nhng im mnh, im yu ca h thng, cc cht kim sot cn yu, cn thiu 100 101. c.Cc bc NC, nh gi ICS Tm hiu v n v Xem xt cc vn bn nh gi mi trng kim sot nh gi h thng k ton nh gi cc th tc kim sot D kin mc CR Thit k cc th nghim KS Tin hnh cc th nghim KS nh gi mc CR Tin hnh cc th nghim KS b sung Kt lun101 102. Ch ng 3- Cc khi nim c bn trong kim ton1. C s dn liu (Assertion)2. Sai st v gian ln (Error and Fraud)3. Trng yu (materiality)4. Ri ro kim ton (Auditing Risk)5. Bng chng kim ton (Audit Evidence)6. Tnh hot ng lin tc 102 103. 1. C s dn liu (A s s ertionS )1.1. K/nim:+ L nhng gii trnh ca cc nh qun l chngminh v cc khon mc c trnh by trn bo coti chnh.+ C s dn liu c hnh thnh xut pht t trchnhim ca cc nh qun l i vi vic thit lp, trnhby v cng b cc bo co ti chnh theo ng ccchun mc k ton hin hnh. 103 104. C s dn liuHay :C s dn liu ca BCTC l s khngnh mt cch cng khai hoc ngmnh ca ban qun l v s trnh byca cc b phn trn BCTC. 104 105. b. Cc yu cu ca c s dn liu- Hin hu(Existence)- Quyn v ngha v (Rights and Obligations)- Chnh xc (Accuracy)- nh gi(Valuation)- y (Completeness)- Trnh by v thuyt minh (Presentation andDisclosure) 105 106. 1.2. C s dn liu v mc tiu kim ton- KTV phi thu thp c bng chng kim toncho tng CSDL ca cc khon mc trn BCTC.V d: Khi kim ton khon mc Hng tn kho,KTV phi thu thp c y bng chngchng minh rng khon mc hng tn kho trnBCTC l c thc, c phn nh y , c nh gi ng, phn loi ph hp vi ccchun mc, nguyn tc k ton. 106 107. C s dn liu v mc tiu kim ton- Bng chng kim ton lin quan n mt CSDL khngth b p cho vic thiu bckt lin quan n mt csdlkhc. V d S hin hu (E) ca hng tn kho v Gi tr(V) ca hng tn kho.- Cc th nghim c th cung cp bckt cho nhiu csdlcng mt lc. V d: kim tra vic thu hi cc khonphi thu c th cung cp bng chng cho s hin huv cho gi tr ca cc khon phi thu . 107 108. 2. Gian ln v sai st(Fraud and Error)2.1 Gian ln (Fraud)* Khi nim:L nhng hnh vi ch la di c linquan n vic tham , bin th ti snhoc xuyn tc cc thng tin ti chnhhoc giu gim ti sn.108 109. * Biu hin ca gian ln+ Gi mo chng t, sa cha hoc x l chng t theo kin ch quan+ Giu gim thng tin, ti liu+ Ghi chp cc nghip v khng c tht+ C p dng sai ch ti chnh k ton+ Xy ra lp i lp li+ Gn vi mt li ch kinh t no : n cp, lm gi chng t; giu dim cc khon n xu109 110. 2.2. Sai st (Error)* Khi nim: L nhng li khng c nhng lm nh hng n h thng thng tin v bo co ti chnh.* Biu hin:+ Li v tnh ton s hc hay ghi chp sai+ B st hoc hiu sai s vic+ p dng sai ch k ton, ti chnh nhng khng c 110 111. 2.3. Nhng nhn t nh hng n mc gian ln v sai st* Cc nhn t bn trong:+ Hiu qu ca ICS+ Trnh v o c ca cc nh qun l+ Trnh v thc ca nhn vin+ C cu t chc b my+ Tnh cht ca ngnh ngh v n v111 112. Cc nhn t bn trong (tip)+ c tnh ca ti sn+ Thiu st ca h thng k ton v KSNB+ Lng ca cn b nhn vin 112 113. * Cc nhn t bn ngoi:- Chin lc KD v sc p bt thng lndoanh nghip:+ Khch hng u ra+ Ngun cung cp u vo+Yu cu v thnh tch+ Yu cu v thi gian113 114. Cc nhn t bn ngoi (tip)- Chnh sch php lut thiu ng b, nhiu imyu, nhiu k h- Cc bin ng kinh t v m: lm pht, li sut,t gi- i th cnh tranh- Tng trng kinh t+ Mi trng k thut cng ngh+ Khi doanh nghip nhy sang kinh doanh 1 lnhvc mi114 115. 3. Trng yu (Materiality)3.1 Khi nim trng yuCh c th v c trchnhim by t kin v tnh By t kin v tnhTrung thc & Hp lChnh xc v y KTVTrung thc v hp l (True & Fair) ngha l:+ BCTC c lp theo ng cc chun mc k ton hinhnh, v+ Trn bo co ti chnh khng c cc sai phm ln lmbp mo bn cht ca BCTC.115 116. Trng yu l mt khi nim ch tm c, bncht ca sai phm (k c b st) thng tin tichnh [hoc l n l hoc l tng nhm] mtrong bi cnh c th nu da vo cc thngtin ny nhn xt th s khng chnh xchoc s a n nhng kt lun sai lm. (ISA320 )=> Trng yu l ngng (gii hn) m theo kim tonvin, nu trn BCTC c cc sai phm ln hn ngng th sai phm s bp mo bn cht ca BCTC. 116 117. Trng yu. Ni cch khc, thng tin c coi l trng yu nuvic b st hoc sai st ca thng tin c th nhhng n quyt nh kinh t ca ngi s dngthng tin c kim ton. Tnh trng yu ph thuc vo mc quan trngca khon mc hay sai st c nh gi theo bicnh c th to ra vic b st hay sai st .117 118. 3.2. Cc nhn t nh hng n vic xc nh tnh trng yu:- c im ca tng n v v tng loi nghip v- Ph thuc vo yu cu ca php lut v cc quy nh cth- Vic xt on mang tnh ngh nghip ca KTV118 119. 3.3. Vn dng tnh trng yu Trng yu l mt trong nhng khi nim quan trng nht, xuyn sut qu trnh kim ton t khu lp k hoch n khu hon tt v lp bo kim ton. Trong qu trnh kim ton, KTV phi vn dng tnh trng yu nh th no?119 120. Vn dng tnh trng yu.- Kim ton vin vn dng tnh trng yuqua 5 bc c quan h cht ch vi nhausau y(1). c lng ban u v tnh trng yu2). Phn b c lng ban u v tnh trng yu cho cc b phn(3). c tnh tng s sai st trong tng b phn(4). c tnh sai s kt hp ca ton bo co ti chnh(5). So snh c tnh sai s tng hp vi sai s c lng ban u (hoc c lng sai s c iu chnh li) 120 121. (1). c lng ban u v tnh trng yu(Planned Materiality - PM)- S c lng ban u v tnh trng yu llng ti a m kim ton vin tin rng trong mc , cc BCTC c th c nhng saiphm nhng vn cha nh hng ti quanim v quyt nh ca ngi s dng thngtin.- Vic xt on v c lng s b v tnhtrng yu l cng vic xt on ngh nghipmang tnh ch quan ca kim ton vin.121 122. c lng ban u v tnh trng yuCh :+ Tnh trng yu l 1 khi nim tng i hn l 1 khi nim tuyt i+ Tnh 2 mt ca trng yu: nh lng: Bao nhiu l trng yu nh tnh: Bn cht ca vic xy ra saiphm 122 123. (2). Phn b c lng ban u v tnhtrng yu cho cc b phn S c tnh ban u v tnh trng yu ( mc tonb BCTC) c phn b cho tng b phn, khon mctrn BCTC, hnh thnh mc trng yu cho tng bphn, khon mc, gi l TE (Tolerable Error) C s ch yu phn b l:+ Tnh cht quan trng ca tng khon mc trn BCTC+ Kinh nghim ca kim ton vin v sai st ca cc khon mc123 124. (3). c tnh tng s sai st trong tng b phn Khi tin hnh kim ton tng khon mc, b phn caBCTC, kim ton vin da vo nhng sai st pht hinc trong mu c tnh sai st ca ton b mtkhon mc. Sai st ny gi l sai st d kin PE (projected error) c dng so snh vi cc TE nhm quyt nh chpnhn hay khng chp nhn khon mc hoc phi tinhnh thm cc th tc kim ton thch hp.124 125. (4). c tnh sai s kt hp ca ton bo co ti chnh Trn c s sai st d kin ca tng khonmc, b phn, KTV tng hp sai st dkin ca tt c cc khon mc trn BCTC125 126. (5). So snh c tnh sai s tng hp vi sai s c lng ban u (hoc c lng sai s c iu chnh li) Vic so snh ny s cho php nh gi ton b cc saist trong cc khon mc c vt qu gii hn v mctrng yu chung ca ton b BCTC hay khng. Kt hp vi vic so snh sai st d kin (PE) v TE(bc 3), KTV s quyt nh lp Bo co kim ton chpnhn ton b, chp nhn tng phn hoc kin tringc i vi cc BCTC c kim ton.126 127. Tng SSKH < PM, v Chp nhn ton b PEi < TEiChp nhn tng phn Tng SSKH < PM, v PEi > TEiKhng chp nhnTng SSKH > PM 127 128. 4. Ri ro kim ton (Audit Risk - AR)a. Khi nim.Ri ro kim ton l ri ro m chuyn gia kim ton a ra kin khng xc ng v cc thng tin ti chnh v l ccsai phm trng yu. (ISA 400)V d:+ KTV a ra kin chp nhn ton b cc thng tin ckim ton trong khi n vn cn c cc sai phm trng yu,hoc: + KTV a ra kin khng chp nhn cc thng tin ckim ton trong khi n khng c cc sai phm trng yu=> Hu qu: Ngi s dng thng tin a ra cc quyt nhkinh t, q qun l.. . sai 128 129. b. Ba loi ri ro nh hng ti Ri ro kim ton Ri ro tin tng (Inherent Risk) Ri ro kim sot (Control Risk) Ri ro pht hin (Detection Risk) 129 130. * Ri ro tim tng: (Inherent risk - IR)- Khi nim:L kh nng cc thng tin c kim ton c cha ng nhng sai phm (trng yu) khi tnh ring bit hoc khi tnh gp vi cc sai phm khc, d rng c hay khng c kim sot ni b.- Cc nhn t nh hng n ri ro tim tng: + Lnh vc hot ng kinh doanh + Bn cht cng vic kinh doanh v c im ca n v + Cc nghip v kinh t khng thng xuyn + Qui m tng th, c cu t chc doanh nghip + Qui m s d TK130 131. * Ri ro kim sot (Control risk - CR)- Khi nim:L ri ro m sai phm (trng yu) trong cc thng tin c kim ton khi tnh ring l hay gp vi cc sai phm khc khng c h thng kim sot ni b ngn nga hoc pht hin v sa cha.- Cc nhn t nh hng ti ri ro kim sot: Hiu qu ca ICS ??? + Mi trng kim sot + H thng k ton + Vn nhn s + Vn t chc: t chc chng cho, khng khoa hc + Cc nghip v mi + Tnh thch hp, y ca cc th tc, trnh t kim sot131 132. * Ri ro pht hin: (Detection risk - DR)- Khi nim:L ri ro m kim ton vin khng pht hin ra cc sai phm trng yu trong cc thng tin c kim ton khi chng nm ring bit hay khi gp vi cc sai phm khc.- Cc yu t nh hng n DR: + Do trnh , nng lc, kinh nghim ca KTV + S xt on ca KTV v ri ro tim tng v ri ro kim sot khng chnh xc, do p dng cc phng php, phm vi kim ton khng thch hp + Do s gian ln: c bit l s gian ln c h thng t BG 132 133. * Mi quan h gia cc loi ri ro: Ri ro tim tng v ri ro kim sot l nhng ri ro gnlin vi qu trnh hot ng ca doanh nghip, n luntn ti cho d c tin hnh hot ng kim ton haykhng. Ri ro tim tng v ri ro kim sot c nhhng ti ri ro pht hin v ti ri ro kim ton.=> Mi quan h ny c th c th hin thng qua Mhnh ri ro kim ton v ma trn ri ro pht hin133 134. M hnh ri ro kim tonAR = IR * CR * DR ARDR= ---------------- IR * CR 134 135. - Ma trn ri ro pht hin: nh gi ca KTV v ri ro timtng (IR) Cao Trung bnhThp CaoThp nhtThp Trung bnhnh gi caKTV v ri roTrung bnhThpTrung bnhCaokim sot (CR)ThpTrung bnhCaoCao nht 135 136. 5. Bng chng kim ton (Audit evidence)5.1 Khi nim & phn loia. Khi nim Bng chng kim ton l nhng thng tin, ti liu c kimton vin thu thp trong qu trnh kim ton lm c s chonhng kin, nhn xt ca mnh trn bo co kim ton.=> Nh vy bng chng kim ton chnh l c s chngminh cho bo co kim ton, v thc cht ca giai on thchin kim ton l qu trnh thu thp cc bng chng kimton. 136 137. b. Phn loi- Phn loi theo ngun gc ca bng chng kim ton: + Bng chng do n v c kim ton cung cp + Bng chng do bn ngoi cung cp (c th c lin quan hoc khng lin quan): i th cnh tranh, bn hng, i tc ca n v c kim ton, nhng ngi khc + Bng chng thu thp t cc ngun thng tin i chng + Bng chng do kim ton vin t tnh ton- Phn loi theo hnh thc biu hin: + Bng chng vt cht + Bng chng ti liu + Bng chng li ni137 138. 5.2. Yu cu ca bng chng kim ton.a. Tnh thch hp. (Competence)- L khi nim ch cht lng hay tin cy ca bng chng kim ton.- Cc nhn t nh hng ti tnh thch hp ca bng chng kim ton: + Ngun gc ca bng chng kim ton + Dng ca bng chng kim ton + H thng kim sot ni b 138 139. b. Tnh y (Sufficiency):- L khi nim ch s lng ca cc bng chng m kim ton vin phi thu thp da vo a ra kin ca mnh.Bao nhiu l ??? ---> c tnh thuyt phc hn l c tnh kt lunchnh xc.- Mt s nhn t nh hng n s xt on ca kim ton vin v tnh y : + Tnh thch hp ca bng chng kim ton + Tnh trng yu ca thng tin c kim ton + Mc ri ro ca thng tin c kim ton139 140. 5.3. Cc k thut thu thp bng chng kim ton c th thu thp c cc bng chng kim ton y v thch hp, kim ton vin thng p dng cc kthut sau y:1- Kim tra i chiu2- Quan st3- Xc nhn4- Phng vn5- Tnh ton6- Phn tch 140 141. a. Kim tra i chiu- L vic KTV trc tip kim tra, i chiu xem xtcc ti liu, s sch k ton v cc ti sn huhnh kim tra tnh ng n ca s sch kton v s tn ti, quyn s hu ca cc TS vtcht .- Kim tra i chiu thng bao gm 2 loi: Kim tra vt chtKim tra ti liu 141 142. * Kim tra vt cht (physical inspection):- KTV trc tip tham gia kim k hoc chng kin kim k ti sn thc t v hng ho, vt t tn kho, my mc thit b, tin mt tn qu. Sau i chiu vi s sch k ton nh gi.- Cung cp bng chng vt cht => c tin cy cao,+ Nhc im: Ch cho bit v s hin hu ca cc ti sn m khngcho bit v: Quyn s hu v Gi tr ca chng.=> V vy kim k vt cht phi i km vi cc bng chngkhc xc nh quyn s hu v gi tr ca cc ti sn.142 143. * Kim tra ti liu (Documentary Inspection):- L xem xt, i chiu cc ti liu, vn bn, s sch, baogm:+ Chng t vi s k ton+ S k ton vi bo co k ton+ Cc bo co k ton vi nhau+ i chiu k ny vi k trc 143 144. b. Quan st.- L vic KTV xem xt, chng kin tn mt cc qu trnh x lnghip v do cc cn b n v thc hin -> xem qui nh vqui trnh nghip v c c tun th. Th nghim kim sot- u: cc bng chng thu thp c l cc bng chng trctip, khch quan, ng tin cy- Nhc: Bng chng mang tnh thi im, nht thi, khngkhng nh c s vic lun xy ra nh vy.144 145. c. Xc nhn-L vic thu thp cc xc nhn ca bn th 3 v cc thng tinlin quan n i tng c kim tonVD: Xc nhn v s d tin gi ti NH, v s d cc khon phi thu, phi tr...- C 2 cch xc nhn:+ Bn th 3 gi th xc nhn bng vn bn+ Bn th 3 ch gi th tr li nu thng tin l thng tintri ngc- Bng chng thu thp s rt c gi tr nu m bo c cc yu cu:+ Xc nhn bng vn bn+ Tnh c lp, khch quan v trnh ca ngi tr li xcnhn-> KTV cn phng: cc thng tin xc nhn b DN o din 145 146. d. Phng vn.- L vic thu thp thng tin qua vic trao i, tr chuynvi nhng ngi trong hoc ngoi n v c kimton.- KTV phi chun b trc danh mc cu hi: hi g? hi ntn -> to c nim tin v khi c s sn sng hp tc ca ngi c phng vn- Phi phng vn nhiu ngi, khng tin vo thng tin t 1 ngi- Phng vn nhng ngi c trch nhim cao, phm cht tt.146 147. e. Tnh ton- L vic kim ton vin trc tip tnh ton li cc phptnh trn cc s sch, chng t k ton hoc cc bngbiu kim tra v s lng, n gi, s chnh xc shc..VD: Tnh li i vay, thu li tin gi, khu hao TSC, thu- Cc bng chng ng tin cy. Cn ch kim tra hthng x l thng tin trn my, cc nhnvin c canthip c vo hay khng.147 148. f. Phn tch- L s nh gi cc thng tin ti chnh ca n v thng quavic nghin cu mi quan h gia cc thng tin ti chnh vinhau v vi cc thng tin phi ti chnh, chng hn:+ So snh cc thng tin ti chnh k ny vi cc thng tin tichnh k truc+ So snh gia s liu thc t vi s liu k hoch, d ton+ So snh gia cc ch tiu ca n v vi ch tiu bnh qunngnh.+ Nghin cu mi quan h gia cc thng tin ti chnh trong k+ Nghin cu mi quan h gia thng tin ti chnh v thng tinphi ti chnh=> Trn c s pht hin nhng vn khng hp l, khngbnh thung hoc nhng vn , nhng khon mc tim n riro, sai phm; pht hin nhng mi quan h mang tnh bncht. 148 149. 5.4. Xt on bng chng kim ton.- Mt s cn c xt on bng chng:+ Nhng bng chng ghi thnh vn bn c tin cy cao hn bngchng bng li ni+ Bng chng nguyn bn c gi tr hn bng chng sao chp+ Bng chng thu thp t cc ngun bn ngoi c tin cy cao hnbng chng c cung cp bi n v c kim ton.+ Nhng bng chng do KTV t tnh ton, thu thp c c tin cycao hn nhng bng chng do ngi khc cung cp.+ Bng chng thu thp t nhiu ngun khc nhau nhiu dng khc nhau cng chng minh cho 1 vn c tin cy cao hn so vi cc bng chng n l.* Ch : Nu cc bng chng khc nhau t cc ngun khc nhau chokt qu tri ngc nhau th KTV phi ht sc thn trng, phi giithch c cc s khc bit 149 150. 5.5. Mt s bng chng kim ton c bit- kin ca cc chuyn gia- Th gii trnh ca cc nh qun l- S dng t liu ca kim ton vin ni b- S dng t liu ca kim ton vin khc- Bng chng v cc bn hu quan150 151. 6. Doanh nghip hot ng lin tc* Khi nim: Doanh nghip c gi l hot ng lin tc nu n khng c nh hoc khng b yu t tc ng khin doanh nghip phi thu hp ng k qui m hot ng hoc phi ngng hot ng trong tng lai gn.151 152. * Trch nhim ca KTV- Nu trong qu trnh kim ton, kim ton vin pht hindoanh nghip c du hiu hot ng khng lin tc thphi thu thp y bng chng chng minh, xcnhn, trnh nh hng ti quyn li ca bn th 3- V khi doanh nghip ngng hot ng, cc BCTC c lpra l v ngha, gi tr ca ti sn khng cn nh cth hin trn BCTC. KTV phi quan tm n nhng skin pht sinh sau ngy lp BCTC 152 153. 7. H s kim ton (Audit working paper)7.1. Khi nim v chc nng* Khi nim:H s kim ton l dn chng bng ti liu v qu trnhlm vic ca kim ton vin, v cc bng chng thuthp c h tr qu trnh kim ton v lm c scho kin ca kim kton vin trn bo co kim ton. 153 154. * Chc nng:- Phc v cho vic phn cng v phi hp cng vic kim ton- Lm c s cho vic gim st v kim tra cng vic ca cc kim ton vin trong on kim ton.- Lm c s cho bo co kim ton- L c s php l cho cng vic kim ton- Lm ti liu cho k kim ton sau 154 155. 7.2. Yu cu ca h s kim ton- Phi c mc r rng nhn dng, phn bit d dng chotng cuc kim ton, tng khon mc, ni dung c kimton.- H s kim ton phi c y ch k ca kim ton vin- H s kim ton phi c ch thch y v ngun gc dliu, k hiu s dng- H s kim ton phi y , chnh xc, thch hp- H s kim ton cn trnh by d hiu v r rng- H s kim ton phi c sp xp 1 cch khoa hc 155 156. Ch ng 4Phng php kim ton & K thut chn mu trong kim ton1. Phng php kim ton:- C shnh thnh cc ph ng php kim t no- C nhiu quan im v cch tip cn khcnhau v phng php kim ton. - Theo quan im ca kim ton hin i thtrong qu trnh kim ton, kim ton vin sdng HAI phng php kim ton sau y: Phng php Kim ton h thng Phng php kim ton c bn156 157. 1.1 Phng php Kim ton h thng1.1.1 Khi nim:- L phng php kim ton trong cc th tc, k thut kimton c thit lp thu thp cc bng chng v tnh hiuqu v thch hp ca ICS ca n v c kim ton.- Hay, KTV tip cn theo h thng ICS t xy dng ccth tc kim ton.- Thc cht ca phng php ny l KTV tm hiu, nh gi ICSca n v, t thy c im mnh, im yu, khoanhvng ri ro, xc nh trng tm, phng hng kim ton. 157 158. Mc tiu nghin cu, nh gi ICS ca KTV l nh gi mc CR la chn cc k thut v phm vi kim ton thch hp. Sau khi nghin cu ICS, KTV phi tr li ccu hi Liu cng vic kim ton tip theo cth da vo ICS hay khng? Mc tho mn v kim sot trong tng trng hp c th? Tu thuc mc tho mn v kim sot tin hnh cc th nghim v kim tra c da vo cc quy ch kim sot ca DN hay khng158 159. 1.1.2 Ni dung ca PPKT h thng:Bc 1. Kho st v m t h thng:- L vic xem xt ICS ca n v c kim ton cnc vo cc vn bn qui nh v qui trnh nghip vca n v, quan st tn mt cc quy trnh nghp v,thng qua trao i, phng vn cc nhn vin- M t h thng l s dng lu hoc bng tngthut phc tho ICS ca n v 159 160. M t h thng bao gm 4 ni dung sau y:(1). Nm vng v m t r rng, chi tit qui trnh nghip v hin hnh c qui nh (bng vn bn)(2). Kt qu quan st quy trnh nghip v ang c vn hnh(3). So snh gia qui trnh nghip v c qui nh vi qui trnh nghip v din ra trong thc t(4). Ch ra nhng khc bit v phn tch nhng nguyn nhn ca s khc bit160 161. Bc 2. Xc nhn h thng: L ly kin xc nhn ca nhng ngi qun l v h thng KSNBm KTV m t sau khi kim tra nh gi tnh hiu lc ca ICStrong thc t: kim tra tnh tun th trong thc t. - Nhng im thng nht v cha thng nht - Kho st b sung v nhng vn cha thng nht - kin ca ngi qun l n v v nhng vn cha thng nht - Lp bin bn lm vic gia kim ton vin vi ngi qun l 161 162. Bc 3. Phn tch h thng: L vic nh gi tnh hiu qu (thch hp) ca ICS ca n v c kim ton thng qua vic phn tch nhng u, nhc im ca ICS. Ch ra nhng cht kim sot cn thiu, yu; nhng ri ro tim n cha c kim sot pht hin162 163. - C 4 bc trong phn tch h thng:(1). Hnh dung qui trnh nghip v l tng (tt nht) v nghip v ang c kim ton. (Tnh l tng ph thuc kin thc, trnh , am hiu v kinh nghim ca KTV)(2). Xem xt qui trnh nghip v hin ti ca n v c kim ton. (Qui trnh nghip v hin ti c th hin bng vn bn l cc ch v thc t qui trnh x l nghip v ca n v.)(3). So snh qui trnh nghip v hin ti vi qui trnh nghip v l tng.(4). Tin hnh cc th nghim kim sot, trn c s tm ra im mnh, yu ca n v c kim ton, vng tim n ri ro trong qui trnh. 163 164. 1.1.3 u, nhc im ca PP kim ton h thng:- u im:+ Chi ph thp+ Xt n cc ri ro c th pht sinh trong mi quan h gia cc mng nghip v, cc hot ng vi nhau -> cung cp ci nhn h thng+ Mang tnh nh hng tng lai- Nhc im:+ Khng nhn mnh c vo chiu su ca vn c kim ton+ AR cao164 165. 1.2 Phng php kim ton c bn1.2.1 Khi nim: L phng php kim ton trong cc th tc kimton c thit k nhm thu thp cc bng chng clin quan n cc d liu do h thng k ton v x lthng tin cung cp- c trng c bn ca phng php ny l vic tin hnhcc th nghim (th nghim c bn), cc nh gi uda vo cc s liu, cc thng tin trn BCTC v h thngk ton ca n v -> th nghim theo s liu.165 166. 1.2.2 Ni dung ca PPKT c bn:(1) Phn tch tng qut:+ Thi im: c tin hnh khi lp k hoch kimton v khi hon tt kim ton.+ Tc dng: Cho php KTV c ci nhn khi qut vtnh hnh hot ng v tnh hnh ti chnh ca khchhng, pht hin nhng iu khng hp l, nhngiu bt bnh thng, nhng bin ng ln v nhngtrng tm trng yu trong kim ton.+ Ni dung phn tch: 166 167. (2) Kim tra chi tit nghip v v s d TKa. Ni dung:- KTV kim tra trc tip, c th ton b hoc 1 s (trn cs chn mu) cc nghip v kinh t pht sinh hay s dti khon- Xem xt, nh gi mc chnh xc, hoc tnh hp php hp l ca cc nghip v 167 168. b. Kim tra chi tit nghip v* Mc ch ca kim tra nghip v:+ Nghip v c c ph chun ng n khng (trong pht sinhv hon thnh)+ Nghip v c c ghi s theo ng trnh t v chnh xc vocc s sch k ton khng* Cch thc:+ Chn (xc nh) nghip v cn kim tra+ Kim tra chng t k ton (ni dung c ph hp ch k ton,ch qun l?)+ Tnh ton s liu+ Xc nh TK i ng+ Thc t vo s k ton: ng s tin, ngy thng, bn chtnghip v 168 169. c. Kim tra s d ti khon* Mc ch kim tra s d TK:nh gi tnh c tht v chnh xc ca s d TK trn bng Cn iti khon, Cn i k ton* Cch thc:+ Xc nh nhng TK cn kim tra+ nh gi s d: C tht: Ly xc nhn s d t bn th 3 ng v gi tr+ S d l kt qu ca qu trnh hch ton nhiu nghip v -> phi kim tra xem c y chng t, hch ton c chnh xc khng -> s d chnh xc? 169 170. 1.2.3 u, nhc im ca PP kim ton c bn:* u im:+ Nhn mnh c vo chiu su ca vn cn ckim ton+ Gim thp AR* Nhc im:- Rt tn km- Khng xt n cc ri ro c th xy ra do mi lin hgia cc mng hot ng khc nhau (thiu tnh hthng), do , khng rt ra c kt lun v tng thhot ng.- nh hng vo qu kh 170 171. Hai phng php kim ton c quan h b sung cho nhau, v trn thc t KTV p dng phi hp c hai. Vn l mc s dng mi phng php l bao nhiu-> Tu thuc vo tng cuc kim ton cth171 172. 1.3 Mi quan h gia hai phng php kim ton Hai phng php kim ton c quan h b sung cho nhau, v trn thc t KTV p dng phi hp c hai. Vn l mc s dng mi phng php l bao nhiu -> Tu thuc vo tng cuc kim ton c th172 173. 1.3.1 Mc tho mn ca KTV v ICS v vic vn dng cc phng php kim ton Liu c da vo ICS ???g Nghin cu mi trng kim sotn th P.P KT c bnhphm vi rt rng bn Mnh Yu KTPhn tch qui trnh nghip v nhPhn tch ri ro kim sot.i trQuP.P KT c bnM. tho mn cao Mc tho mn thp Phm vi rngTm hiu tnh hiu lc ca cc thtc kim sot trn thc t P.P KT c bn Cao (chp nhn c) Thp Phm vi tngi rng Th nghim s liu mc va Tin hnh kim ton bnh thng 173K thut chn mu 174. 1.3.2 Mi quan h phng php kim ton, chi ph kim ton v chnh xc thng tin (ri ro kim ton) chnh xc thng tin (AR)(AR = 0) 100%*** 0 KT h Th tc Kim ton thng phn tchc bn Chi ph kim ton 174 175. - Nu ch dng kim ton h thng vth tc phn tch -> Khng bao gi vtqua ngng gii hn *** v chnhxc v ri ro. Nhng khi th nghim sliu, lin quan n chi ph kim ton.- Tuy nhin l cn thit vt quangng gii hn (v chnh xc)175 176. 2. K thut chn mu trong kim ton(Sampling)2.1. Khi nim v s cn thit.2.2. Ri ro chn mu2.3. Cc phng php ly mu2.4. K thut phn t2.5. Qui trnh ly v nh gi mu 176 177. 2.1. Khi nim v s cn thit. L vic la chn ra mt s phn t gi l mu t 1 tp hp cc phn t gi l tng th, nghin cu v nh gi mu, sau dng cc c trng ca mu rt ra cc suy on v c trng ca ton b tng th.=> Ly mu kim ton (gi tt l ly mu): L p dng cc th tckim ton trn s phn t t hn 100% tng s phn t ca mt sd ti khon hay mt loi nghip v, sao cho mi phn t u c chi c chn. Ly mu s gip kim ton vin thu thp v nhgi bng chng kim ton v cc c trng ca cc phn t cchn, nhm hnh thnh hay cng c kt lun v tng th. Ly muc th tin hnh theo phng php thng k hoc phi thng k.177 178. 2.2. Ri ro trong chn mu- Tng th: phi ph hp vi mc tiu kim ton ring bit- Mu: phi i din cho tng th, nu khng i din -> Ri ro chn mu- Ri ro:+ Do chn mu khng i din cho tng th, do nh gi ca KTVph thuc phn ln vo phng php chn mu+ Ph thuc vo kch c (qui m) mu+ Ph thuc vo phng php chn mu+ Ph thuc vic xc nh tng th mt cc chnh xc- Ri ro chn mu c HAI xu hng:+ nh gi ri ro > ri ro thc t: SD nhiu mu-> tng chi ph+ nh gi ri ro < ri ro thc t: -> SD t mu ri ro kim ton cao178 179. 2.3. Cc phng php chn mu kim ton Chn muChn mu phi thng kthng k- Chn theo bng s ngu - La chn cc phn tnhin (Bng s c xyc bitdng trc) - Chn mu theo khi- Chn ngu nhin c tnh hthng- Chn mu theo chng trnhmy tnh K thut chn mu = ngh thut ca KTV179 180. 2.4. K thut phn t- Khi nim: L vic phn chia tng th thnh cc nhm ccng mt tiu thc hay tnh cht kinh t gi lt-> Cc phn t trong cng mt t th c chung vinhau 1 tiu thc no -> Gip cho vic chn mu: m bo mu chn sgm cc phn t khng b trng nhau v tiuthc -> Tng kh nng i din ca mu chn180 181. 2.5. Qui trnh ly mu v kim tra mu trong kim ton(1) Xc nh mc tiu th nghim (mc tiu KT)(2) Xc nh tng th mt cch chnh xc(3) Xc nh kch c mu(4) Xc nh phng php chn mu(5) Thc hin ly mu(6) Phn tch v nh gi mu: t l sai phm,dng sai phm -> tng sai st mu d kin(7) Ghi thnh ti liu v vic ly mu 181 182. 3. Cc cng c k thut kim ton- H s cng tc: L cc ghi chp, lu gi tt c cc thng tin,s liu thu thp lm bng chng kim ton, cc bin bn lmvic, nhng nhn xt, nh gi; nhng theo di v cc bc cngvic tin hnh v nhng vng mc, nhng lu ca KTV.- Danh mc cu hi: Cc cu hi m KTV chun b phngvn nhng ngi c lin quan trong qu trnh kim ton- Cc m hnh phn tch: KTV chn cc m hnh phn tch,th nghim tin hnh cc th nghim, phn tch cc mu KT- Phn mm my tnh: L cc cng c tin ch c lp trnhsn cho my tnh chy cc m hnh, tnh ton cc s liu phntch tng chnh xc v gim thiu cng vic cho KTV 182 183. Chng 5 Qui trnh kim ton v bo co kim ton1. Lp k hoch kim ton2. Thc hin kim ton3. Hon tt v Lp bo co kim ton 183 184. 1. Lp k hoch kim ton1.1. Khi nim v mc tiu:- Khi nim:L vic pht trin 1 chin lc tng th v 1 phng php tipcn vi i tng kim ton trong 1 khun kh ni dung vthi gian d tnh.- Mc tiu:L c th thc hin cuc kim ton c hiu qu v theong thi gian d kin. ng thi gip cho vic phn cngcng vic 1 cch hp l cho cc kim ton vin trong on vm bo s phi hp cng tc gia cc kim ton vin vinhau v vi cc chuyn gia khc. => ngha184 185. 1.2. C s lp k hoch K hoch kim ton c xy dng datrn s hiu bit v khch hngTm hiu nh gi v IR v CR ca n khch hngv, nhm a ra d kin v DR+ Lnh vc hkd+ C cu t chc+ Ban giam c+ Nhn s+ Mi trng kim sot+ ICS... 185 186. 1.3. Thi im lp k hoch Lp k hoch kim ton (KTL) c bt u ngay t khi nhn c giy mi v vit th xc nhn kim ton (HKT) Tr thnh chun mc ngh nghip: KTV phi lp k hoch kim ton tr gip cho cuc kim ton tin hnh c hiu qu v ng thi gian. K hoch kim ton c lp trn c s nhng hiu bit v c im hot ng kinh doanh ca khch hng. (ISA 300)186 187. 1.4. Ni dung ca lp k hochK hoch kim tonNi dung Nhn sThi gian+ Mc tiu kim ton + S lng kim ton vin+ S ngy cng cn cn thit tham gia cuc kim thit+ Khi lng, phm vi ton + Thi gian bt u,cng vic + Yu cu v chuyn mn, thi gian kt thc+ Phng php kim trnh , nng lc, kinh + Thi gian phiton ch yu s p dng hp cc b phn, cc nghim ngh nghip+ Trnh t cc bc kim + Yu cu v mc c lpKTV ring l, cc bcton ca KTVcng vic + B tr KTV theo cc i tng kim ton c th + Mi thm chuyn gia=> D kin chi ph kim ton187 188. K hoch kim ton cn c lp 3 mc : K hoch tng th K hoch c th Chng trnh kim ton chi tit188 189. - Qu t nh t hi kim t n hi phi t t k hoch KTr hc noi u nh x d y ng-KHkim t n chsung n u phthi cnhng tnh hu quao b n ng nt ngoi dki n ct nh h nghim t ti k tqu r nghngr ng kim t n. o-Nguyn nh v n dung t y i KHkim t n ph c ghi r n i ha oa t onghs kim t n ro 189 190. 2. Thc hin kim ton2.1. Khi nim:L giai on thc hin cc k hoch, cc chngtrnh kim ton c hoch nh sn.=>Thc cht l qu trnh kim ton vin p dng cc phng php kim ton thu thp v nh gi cc bng chng kim ton lm c s cho nhng nhn xt ca mnh trn bo co kim ton190 191. 2.2. Ni dung- Ghi nhn hin trng hot ng, hin trng v tnhhnh s liu- Phn tch, nh gi ICS- Thc hin nhng th nghim kim sot c th- Xc nh CR ( tin cy ca ICS)- Th nghim s liu: nghip v, chi tit s d TK- Thu thp bng chng kim ton 191 192. 2.2. Ni dung- Thc hin ghi chp cc bc kim ton, bng chng v cc d liu thnh h s kim ton- Tho lun, bn bc kt qu kim ton v thng nht kin vi cc nh qun l n v c kim ton- Lp d tho bo co kim ton b phn v tng hpbn d tho bo co kim ton tng th192 193. 3. Hon tt & lp bo co kim ton3.1. Ni dung cng vic giai on hon tt- KTV chnh, nhm trng kim tra v nh gi li ton b cngvic kim ton thc hin, nhm mc ch:+ m bo rng k hoch kim ton c thc hin 1 cch chiu qu+ Xem xt cc kin, cc pht hin ca KTV l c chnh xc, y c s, bng chng (bng chng c thch hp y )+ nh gi mc tiu kim ton t c hay cha- Xem xt cc s kin pht sinh sau ngy lp Bo co ti chnh- Xem xt li vic xc nh PM, nh gi v ri ro, gian ln- Sot xt => Cui cng Lp bo co kim ton 193 194. 3.2. Bo co kim ton* Khi nim:Bo co kim ton l vn bn c kim ton vin sontho trnh by kin ngh nghip ca mnh v tnhtrung thc hp l ca nhng thng tin c kim ton=> Bo co kim ton l sn phm cui cng ca cngvic kim ton v c vai tr ht sc quan trng194 195. * Vai tr:- i vi ngi s dng thng tin c kim ton:Bo co kim ton l cn c a ra cc quyt nhkinh t, quyt nh qun l quan trng- i vi kim ton vin:Bo co kim ton l sn phm ca h cung cp cho x hi, vvy n quyt nh uy tn, v th ca KTV v h phi chu trchnhim v kin ca mnh.- i vi n v c kim ton:+ Khng nh v th, uy tn ca n v+ Xc nh tin cy ca thng tin cung cp cho cc nh qun l 195 196. * Ni dung ca bo co kim ton- Tiu - Ngi nhn bo co- i tng kim ton: cc thng tin c kim ton- Cc chun mc kim ton v cc nguyn tc c dng lm chun mc nh gi trong cuc kim ton- Cng vic kim ton vin lm- Cc gii hn v phm vi kim ton (nu c)- kin ca KTV v cc thng tin c kim ton- Nhn xt v gii php ci tin i vi kim sot ni b (nu cn).- Ngy, thng, nm lp bo co kim ton- Ch k, ng du 196 197. * Cc loi bo co kim ton:- Bo co chp nhn ton b- Bo co chp nhn tng phn- Bo co by t kin tri ngc- Bo co t chi cho kin 197 198. Bo co chp nhn ton bKim ton vin chp nhn tonb cc thng tin c kimton trn tt c cc khacnh trng yu.Tuy nhin cn ch rng ch trn nhng kha cnh trng yu. Vvy bo co kim ton khng th l 1 ti liu c th bo m honho cho tt c nhng ngi s dng khng gp ri ro g. 198 199. Bo co chp nhn tng phn Vi loi bo co ny, KTV a ra kin ch chp nhn tng phn i vi nhng thng tin c kim ton, bn cnh cn nhng thng tin cha chp nhn.Phn cha chp nhn ny c th 2 dng:+ Dng tu thuc: Phm vi kim ton b gii hn hoc ti liukhng r rng m kim ton vin cha nht tr, cha din tc kin ca mnh+ Dng ngoi tr: KTV cn c nhng kin bt ng vi nhqun l n v trong tng phn ca i tng kim ton199 200. Bo co by t kin tri ngcKTV by t kin khng chp nhn ivi cc thng tin c kim tonLoi bo co ny c pht hnh khi c s btng ln gia cc KTV v cc nh qun l nv.V d: Cc BCTC c lp khng ng theo ccchun mc k ton hin hnh200 201. Bo co t chi a kinKTV t chi by t kin i vi cc thng tin c kim tonLoi bo co ny c pht hnh khi phm vi kim tonb gi hn nghim trng hoc cc ti liu qu mp m,khng r rng khin KTV khng th tin hnh kim tontheo chng trnh nh. 201 202. Thank youfor your attention!Contact: Le Van Luyen PhDThe Dean of Accounting & Auditing Faculty, BankingAcademy Office Tel: (844) 8526412 Mobi: 84.0913.507.608 E-mail:luyenlvhvnh@yahoo.com 202