Ebook hệ thống các chuẩn mực kế toán kiểm toán mới của việt nam phần 1

Luat gia HUYNH MINH NHI - NGUYEN QUANG HUY NHA XUAT BAN THONG KE HA NOI 2003 H E• THONG CAC CHUAN M lfC • k e t o An k ie m t o An m i CUA V IET NAM L uat gia HUYNH MINH NHI - NGUYEN QUANG HUY HE THONG CAC CHUAN MlfC KE TOAN K IEM TOAN Mflll c t A V IE T NAM NHA XUAT BAN THONG KE h A NOI - 2003 HE THONG CAC CHUAN M l/C KE TOAN KIEM TOAn MCfl CUA V IET NAM Luat gia HUYNH MINH NHj - NGUYEN QUANG HUY C hiu tra ck n h iem xudt ban CAT v a n t h An h B ien tap : T rin h bay : B ia : NGUYEN HANH NGUYEN THU THAO TRUNG NGUYEN NHA XUAT BAN THONG KE 98 Thuy Khue, Ba Dinh, Ha Noi - DT : 8257290 Ma so p h an loai 33 335 9 - - 0 TK 2002 In 1.000 ban, kho 14,5 x 20,5 cm tai Xi nghiep in so So DKKHXB: 99-104/XB-QLXB Cue xuat ban cap 30-1-2002 In xong va nop hfu chieu thang 04 nSm 2003 QUYET D|NH SO 38/2000/QD-BTC NGAY 14-3-2000 CUA BO TAI CHINH Ve viec ban hanh va cong bo ap dung He thong chuan mtfc ■ ke toan,• chuan muc m kiem toan Viet m Nam BO TRl/CfNG BO TAI CHINH Can cue P h ap len h K e toan va T hong ke 10-05-1988; Can cil N ghi d in h so /C P 28-10-1994 ciia Chinh phu ve n hiem vu, quyen han va To chilc bo may Bo T chinh; B e thile h ien chii tritong cai cach kinli te tlieo co che thi trilbng va tien trinh h o i n hap; T heo d e nghi cua Vu trudng Vu Che d o k e toan, Vu trilang Vu Tai chinh d oi ngoai va C hanh Van p h on g B o T chinh QUYET DINH Dieu 1: Ban hanh va cong bo cac chuan miic ke toan, chuan miic kiem toan Viet Nam ap dung cho cac doanh nghiep hoat dong san xuat, kinh doanh va cac cong ty kiem toan hoat dong tai Viet Nam He thong chuan miic ke toan, chuan miic kiem toan Viet Nam phai di/crc xay dung theo nguyen tSc: - Diia tren co so cac chuain miJc quoc te ve ke toan, chuan miic quoc te ve kiem toan Lien doan ke toan quoc te (IFAC) cong bo; - Phu hop vdi dieu kien phat trien cua nen kinh te thi trifdng Viet Nam, phu hop vdi he thong luat phap, trinh do, kinh nghiem ke toan, kiem toan cua Viet Nam; - Chuan miic ke toan, chuan miic kiem toan Viet Nam phai don gian, ro rang va tuan thu cac quy dinh ve the thiic ban hanh van ban phap luat Viet Nam Dieu 2: Ban chi dao nghi§n ctiu, soan thao chuan miic ke toan Viet Nam dtfoc lap theo Quyet dinh so 1503/1998/QDBTC 30-10-1998 va Ban chi dao nghien cufu, soan thao chuan miic kiem toan Viet Nam-diioc th&nh lfip theo Quyet dinh so 19/1999/QD-BTC 12-02-1999 cua Bo trtfdng Bo Tai chinh, khan triicfng thiic hien nhiem vu duoc giao theo ke haach de dam bao viec ban hanh va cong bo cAc chuan miic ke toan, chuan miic kiem toan Viet Nam duoc hoan tat vao n&m 2003 Dieu 3: Vu che ke to&n la don vi thiidng tnic cua cac Ban chi dao va cac To soan thao chuan miic, co nhigm vu to chufc trien khai viec soan thao, tiep thu y kien v^ hoan chinh trinh Bo ky ban hanh Cac don vi: Tong cuc Thue, Vu Ngan sach Nha niicrc, Vu Chinh sach Tai chinh, Cue Tai chinh doanh nghiep, Vu Dau tii, Kho bac Nha niidrc, Triidng Dai hoc Tai chinh - Ke toan Ha Noi va cac don vi tnic thuoc Bo co lien quan, co trach nhiem ctf can bo trifc tiep tham gia cac Ban chi dao va cac To soan thao; phoi hop, cung cap so lieu, thong tin va tao dieu kien de cac Ban chi dao, cac To soan thao hoan tot nhiem vu diioc giao D ieu 4: Quyet dinh co hieu liic thi hanh tC/ ky, Trifdng ban chi dao nghien ciiu, soan thao chuan miic ke toan, Triidng ban chi dao nghien ciiu, soan thao chuan miic kiem toan Viet Nam, Vu triidng Vu Che ke toan, Thu trudng cac don vi thuoc va triic thuoc Bo chiu trach nhiem thi hanh Quyet dinh nay./ KT B TRUCfNG B TAI CHINH Thii triidng TRAN VAN TA QUYET B|NH SO 489/QB-8TC NGAY 10-5-2000 CUA BO TAI CHiNH ■ Ve viec ban hanh Quy trinh xay dung, ban hanh va cong bo chuan mure a ke toan," chuan mire m kiem toan Viet m Nam TRl/CfNG BAN CHI DAO - Can cil P h a p len h K e toan va Thong k e ban han h k'em theo L en h so / LCT-HDNN 20-5-1988 cua Chu tich H oi dong N nuac va N ghi d in h so 1CP 29-01-1994 cua Chinh phu ban han h Quy ch e kiem toan doc lap nen kin h te quoc d an ; - Can cil Quyet d in h so 1503 /1 9 / QD-BTC 30-101998 cua B o truang B o T chin h ve viec than h lap B an ch i dao nghien ciiu, soan thao chan mite kiem toan Viet N am ; - Can cil Quyet d in h so 19 /1 9 / QD-BTC 12-02-1999 cua Bo truang B o T chin h ve viec than h lap B an ch i d ao nghien ciiu, soan thao chudn mile k e toan Viet N am ; De thong n hat va thuan tien cho viec nghien ciiu, xay dung, ban han h va cong bo he thong chudn mile k e toan, chudn mile kiem toan Viet N am ; QUYET DINH: Dieu 1: Ban hanh kem theo Quyet dinh Quy trinh xay dung, ban hanh va cong bo chuan muc ke toan, chuan mire kiem toan Viet Nam D ieu 2: Quyet dinh co hieu life thi hanh tti ky D ieu 3: Cac vien Ban chi dao soan thao chuan miic ke toan, chuan miic kiem toan Viet Nam va cac vien to soan thao chuan miic chiu trach nhiem thi hanh Quyet djnh nay./ KT B TRLfCJNG B TAI CHINH TH tf TRLfCJNG tr An v A n t a Trtfdng Ban chi dao nghien ciiu, soan thao chuan miic ke toan va Ban chi dao nghien ciiu, soan thao chuan miic kiem to&n Viet Nam Phu luc so 03 PHl/CfNG PHAP Ll/A CHON CAC PHAN TLf CUA MAU Cac phuang phap chu yeu de lua chon c&c phan tuf cua mau Ik: (a) Stf dung m ot chuang trinh chon sd ngdu nhien hoax: bang so ngau nhien; (b) L u a chon theo h e thong: Trudc het xac dinh khoang cach lay mau dugc tinh bang cach chia so lugng phan tuf cua tong the cho cd mlu Gia suf vdi mot tong the co 10.000 phan tuf, c8 mau can thiet la 200 thi khoang cach lay mau la 50 Sau chon diem xuat phat bat ky cua phan tuf dau tien va cuf the cach 50 phan tuf se chon mot phan tuf vao mau Gia suf diem xuat phat dugc chon la 23, thi cac phan tuf duoc chon se Ik 23, 73,123, Khi siif dung phuang phap lua chon theo he thong, kiem toan vien can xac dinh cac don vi lay mau tong the khong dugc sap xep theo cach ma khoang cach lay mau trung hop vdi mot kieu sap xep nhat dinh tong the (c) Lua chon bat ky: Kiem toan vien lua chon cac phan tuf vao m&u khong theo mot trat tu nao nhung phai tranh bat ky sU thien lech hoac dinh kien chu quan nao (VI du: bo qua cac phan tu kho tim hoac luon luon chon cac phan tuf nkm a dong dau tien hoac dong cuoi cua trang) dong thdi phai dam bao cho tat ca cac phan tu tong the deu co ca hoi dugc chon Phuang phap lua chon bat ky khong phu hgp lay miu thong ke Lua chon mau theo khoi la viec lua chon mot hay nhieu khoi phan tuf lien tiep mot tong the Lua chon mau theo khoi thudng It dugc suf dung lay mau kiem toan, vi hau het cac khoi deu co ket cau cung mot tinh chat vdi tong the Mac du mot vai trudng hgp kiem tra mot khoi cac phan tu cung la mot thu tuc kiem toan thlch hgp Phuang phap khong dugc suf dung de lua chon cac phan tuf cua m^u kiem toan vien du tinh dua ket luan ve toan bo tong the dua tren mau 220 HE THONG CHUAN Ml/C KIEM TOAN VIET NAM CHUAN Ml/C SO 540 KIEM TO A N C A C UClC TINH KE TO A N (Ban hanh theo Quyet d in h so 14312001/QD-BTC 21-12-2001 cua Bo trii&ng Bo Tdi chinh) QUI OjNH CHUNG 01 Muc dich cua chuan muc la qui dinh cac nguyen tdc, thu tuc ccr ban va htfdng d in the thufc ap dung cac nguyen tdc, thu tuc c0 ban doi vdi kiem toan cac tfdc tinh ke toan qua trinh kiem toan bao cdo tai chinh 02 Kiem toan vien phai thu thap day du bdng chtfng kiem toan thich hgp ve cac tfdc tinh ke toan bao cao tai chinh 03 Chuan mtfc ap dung cho kiem toan cac tfdc tinh ke toan bao cao tai chinh Chuan mtfc khong ap dung cho viec kiem tra cac dtf toan (ke hoach) tai chinh cua don vi Kiem todn vien va Cong ty kiem toan phai tuan thu cac qui dinh cua chu£n mtfc qua trinh thtfc hien kiem toan cac tfdrc tinh ke toan lien quan den Bao cao tai chinh Cac thuat nguf chuan mtfc dtfoc hieu nhtf sau: 04 Vac tinh k e todn: La mot gia tri gdn dung cua mot chi tieu lien quan den bao cao tai chinh dtfgc tfdc tinh trtfdng hgp thtfc te da phat sinh nhtfng chtfa co so lieu chinh xac hodc chtfa co phtfong phap tinh toan chinh xac hon, hoac mot chi tieu thtfc te chtfa phat sinh nhtfng da dtfgc tfdc tinh de lap bao cao tai chinh, vi du: 221 • Cdc tinh chi tieu da phat sinh: - Du phong ncf phai thu kho doi; - Du phong giam gia dau tu dai han; - Du phong giam gia hang ton kho; - Trich khau hao tai san co dinh; - Chi phi tra trudc; - Gia tri san pham dang; - Doanh thu ghi nhan trudc; - Doanh thu hop dong xay dung dang - Udc tinh chi tieu chua phat sinh: - Du phong chi phi bao hanh; - Chi phi trich trudc 05 Giam doc (hoac ngUdi dUng dau) don vi duoc kiem toan phai chiu trach nhiem ve cac Udc tinh ke toan da lap bao cao tai chinh Cac Udc tinh ke toan duoc lap dua vao nhufng xet doan va cac dieu kien khong co su chac chan ve ket qua cua cac sU kien da phat sinh hoac co the se phat sinh Vi vay, mUc rui ro, sai sot cua bdo cao tai chinh thudng la rat cao co cac Udc tinh ke toan NOI D U N G C H U A N M U C T in h ch a t c u a cac u’ofc tin h k e to a n 06 Viec lap mot Udc tinh ke toan co the don gian hoac phUc tap theo tinh chat cua cac chi tieu; VI du: tfdc tinh va phan bo chi phi thue nha xUdng phai tra, don gian hon la Udc tinh du phong giam gia hang ton kho vi udc tinh du phong giam gia hang ton kho phai phan tich dtf lieu hien tai va du tinh ban hang tuong lai Ddi vdi cdc Udc tinh phtfc tap, can nhieu kinh nghiem, kien thUc chuyen mon va doi hoi kha nang xet doan cao 222 07 Cdc tfdc tinh k@ toan co the dtfgc thtfc hien mot cach thtfdng xuyen ky ke toan, hoac co the dtfgc thtfc hien vao cuoi ky ke toan Trong nhieu trtfdng hop, cac tfdc tinh ke toan dtfgc lap diia tren co sd kinh nghiem thtfc te; VI du: Suf dung ty le dinh miic tren doanh thu ban hang de tfdc tlnh chi phi bao hanh Trtfdng hop nay, don vi phai thtfdng xuyen soat xet lai cac dtf lieu va phai so sanh ket qua thtfc te vdi sd lieu da tfdc tlnh de dieu chinh cac tfdc tlnh ky sau 08 Trtfdng hop chu quan, thieu cac dtf lieu khach quan hoac mtfc khong chdc chan cua mot yeu to' nao nen cac tfdc tlnh ke toan da khong the lap dtfoc mot cach hop ly thi kiem toan vien phai can nhac dtfa y kien tren bao cao kiem toan theo dung qui dinh tai Chuan mtfc sd 700 “Bao cao kiem toan ve bao cao tai chinh” Thu tuc kiem toan 09 Cac tfdc tlnh ke toan thtfdng lien quan trtfc tiep den ket qua kinh doanh va nghla vu thue thu nhap doanh nghiep doi vdi Nha ntfdc nen de bi xtf ly chu quan theo htfdng cd loi cho don vi Kiem toan vien va cong ty kiem toan phai thu thap day du bdng chtfng kiem toan thich hofp de co ket luan ve tinh hop ly cua cac tfdfc tinh ke toan ttfng trtfdng hop cu the Cac thong tin can thiet du stfc thuyet phuc ve tinh hop ly cua cac tfdfc tinh ke toan phai dtfOc trinh bay thuyet m inh bao cao tai chinh Cdc bdng chtfng de chtfng minh cho cac tfdc tlnh ke toan thtfdng la kho thu thap hon va tinh thuyet phuc thap hon cac bdng chtfng chtfng minh cho cdc chi tieu khac bao cao tdi chinh 10 Kiem todn vien phai ndm dtfgc cac thu tuc, phtfong phap ma don vi da stf dung lap cac tfdc tlnh ke toan de xac dinh noi dung, lich trinh va pham vi cua cac thu tuc kiem toan cac tfdc tlnh ke todn 223 11 Kiem toan vien can phai ap dung mpt ho&c ap dung ket hQp ca c phiidng phap sau qua trinh kiem toan cac tfdc tinh ke toan: a) Xem xet va kiem tra qua trinh lap c a c ifdc tinh kg' toan cua ddn vi; b) Kiem toan vien lap mpt Udc tinh dQc lap de so sanh voti lidc tinh ciia ddn vi; c) Xem x e t sii ki£n phat sinh sau ket thuc nam tai chinh nhufng triidc lap bao cao kiem toan de xac nhan cac lidc tinh ke toan da lap Xem xet vd kiem tra q u a trin h lap c d c itdc tin h ke todn ciia dchx vi 12 Cac budc thuc hien viec xem xet va kiem tra qua trinh lap cac Udc tinh ke toan cua don vi, gom: a) Kiem tra cac so lieu va xem xet cac gia dinh dung lam co so lap Udc tinh ke toan; Ddi chieu cac sd lieu va cac gia dinh vdi cac qui dinh co lien quan hoac kinh nghiem thtfc te cua cac don vi cung nganh, cung dia phuong; b) Kiem tra cac tinh toan lien quan den Udc tinh ke toan; c) So sanh Udc tinh ke toan da lap cua cdc ky ke toan trudc vdi ket qua thuc te cua cac ky do; d) Xem xet thu tuc phe duyet Udc tinh ke toan cua Giam doc K iem tra cd c so lieu vd xem x et c d c g id d in h 13 Kiem toan vien phai danh gia sU chinh xac, day du va thlch hop cua cac dtf lieu dung lam co sd de lap cac Udc tinh ke toan Khi sd dung sd lieu ke toan de lap cac Udc tinh ke toan, phai kiem tra tinh nhat quan cua so ligu dd vdi nhufng sd lieu da duoc phan anh sd ke toan VI du: B e kiem tra so lieu du phong chi phi bao hanh, kiem toan vien phai thu thap bang chufng kiem toan chUng minh cac dU lieu lien quan den 224 nhufng san pham thdi han bao hanh tinh den cuoi ky phai nhat qu&n vdi cAc thong tin ve doanh thu cua ky 14 Kiem to£n vien can phai thu thap bang chiing kiem toan ttf ben ngoai don vi, vi du: Khi kiem tra chi tieu dii phong giam gia hang ton kho, neu dcfn vi tinh chi tieu bang cach tham khao miic tieu thu dii kien tiicmg lai thi ngoai viec kiem tra cac duf lieu don vi (nhii miic tieu thu tnicrc day, don dat hang da ky, chieu hifcrng tiep thi, ) kiem toan vien phai thu thap cac bang chiing ti/ ke hoach tieu thu cua nganh va phan tich ve thi tnidng Tiiong tii nhii vay, kiem tra cac tide tlnh ke toan don vi lap ve-nhufng anh hiidng cac vu kien tung, khieu nai, kiem toan vien se phai tim cac bang chiing bang cach lien he triic tiep vdi cac luat sii cua don vi 15 Kiem toan vien phai danh gia cac duf lieu ma don vi da dung lam co sd lap cac lidc tlnh ke tOan VI du: Phan tlch tuoi no cac khoan phai thu cua khach hang va tlnh thdi gian lifu kho cua mot mat hang phai can cii vao miic da tieu thu va miic tieu thu dii kien tuong lai 16 Kiem toan vien phai danh gia tlnh thich hop cua cac gia dinh ma don vi da sii dung de lap tide tlnh ke toan Trong mot sd triidng hop, cac gia dinh diicfc can cii vao sd lieu thong ke cua nganh hay cua Nha niidc, vl du: Ty le lam phat, lai suat, tdc tang triidng Trong trudng hop khac, cac gia dinh diicfc diia tren cac duf lieu phat sinh noi bo don vi 17 Khi danh gia cac gia dinh lam co sd lap lidc tlnh ke toan, kiem toan vien phai xem xet cac gia dinh nay: - Co hop ly so vdi ket qua thiic te cua cac ky ke toan triidc hay khong - Co nhat quan vdi cac gia dinh da diicrc suf dung de lap cac tide tlnh ke toan khac hay khong - Co nhat quan vdi ke hoach da diioc don vi vach hay khong Kiem toan vien phai dac biet ’luu y den nhufng gia dinh di 225 thay doi, chu quan hoac de co sai sot yeu 18 Trudng hcfp xem xet cdc Udc tinh ke todn phtfc tap c6 lien quan den ky thuat chuyen nganh, kiem todn vien phai siif dung tu lieu cua chuyen gia ky thudt, vi du: Khi Udc tinh h&m luong khoang san quang, kiem toan vien phai suf dung tu lieu cua cac chuyen gia chuyen nganh thdm dia chdt 19 Kiem toan vien phai kiem tra de dam bao cac dU lieu di/oc dan vi suf dung de lap cac Udc tinh ke toan van thich hap De thuc hien viec nay, kiem toan vien phai suf dung nhufng hieu biet cua minh ve ket qua tai chinh cua dan vi cac ky ke toan trudc; cac phuang phap dugc dan vi khac nganh ap dung va nhUng ke hoach du tinh tuong lai ma dan vi da trinh bay vdi kiem toan vien 20 Ddi vdi cac sd lieu va gia dinh da qui dinh cac v«m ban phap luat lien quan (vi du thdi gian sd dung hufU ich lam co set trich khau hao TSCD) thi kiem toan vien phai ddi chieu giufa qui dinh vdi gia dinh dan vi da sd dung de lap Udc tinh ke toan Kiem tra c d c tin h todn lie n q u a n d e n tid e tin h k e todn 21 Kiem toan vien phai kiem tra phuang phdp tinh todn ma don vi da sd dung de lap Udc tinh ke todn lien quan den bao cao tai chinh Noi dung, lich trinh va pham vi cdc thd nghiem cua kiem todn vien thuoc vao phde tap cua viec tinh todn Udc tinh ke todn, su danh gid cua kiem todn vien ve cac thu tuc va phuang phdp ma dan vi sd dung de lap Udc tinh va tinh yeu cua cdc Udc tinh ke todn So sa n h tide tin h ke todn d d la p c u a cd c ky k e todn triidc v&i ket q u a thiic te c u a c d c ky 22 226 Khi dan vi dugc kiem toan dong y cho kiem tra so sach ke toan nam tai chinh trudc, thi kiem todn vien phai so sanh cac Udc tinh ke todn da lap ky ke todn trudc vdi ket qua thuc hien cua ky ke todn do, nhdm: a) Thu thap bang chtfng ve tin cay noi chung doi vdi phuang phap lap udrc tinh ke toan cua don vi; b) Xem xet su can thiet phai dieu chinh phuong phap uac tinh; c) Tlnh toan va danh gia stf chenh lech gitfa ket qua thtfc hien vcri tfdc tlnh ke toan ky, can thiet phai dieu chinh hoac trinh bay thuyet minh bao cao tai chinh Xem xet cac thu tuc p h e duyet tfdc tinh ke todn ciia Giam doc 23 Giam doc (hoac ngtfai dtfng dau) don vi thtfdng soat xet va phe duyet cac tfdc tlnh ke toan quan Kiem toan vien phai xem xet viec soat xet va phe duyet cdc tfdc tlnh ke toan quan cua cac cap quan ly co thich hop hay khong va dieu co dtfoc the hien cac tai lieu lam co sd cho viec lap tfdc tlnh ke toan chtfa? Kiem toan vien la p m ot tide tin h d g c lap 24 Kiem toan vien co the ttf lap hoac thu thap mot tfdc tlnh ke toan doc lap va so sanh ket qua tfdc tlnh doc lap vdi tfdc tlnh ke todn don vi lap Khi suf dung ket qua tfdc tlnh doc lap, kiem todn vien phai ddnh gid cac dtf lieu, xem xet cdc gia dinh va kiem tra cac thu tuc tlnh toan dtfgc sd dung qua trinh lap tfdc tlnh ke toan Kiem toan vien cung co the so sanh cdc tfdc tlnh vdi ket qua thtfc te cua cac ky ke toan trtfdc Xem xet stf kien phat sinh sau ket thue nam tai chinh 25 Cdc nghiep vu va stf kien phat sinh sau ket thue nam tai chinh nhtfng trtfdc ngdy lap bao cao kiem toan co the cung cap cac bang chtfng kiem toan co lien quan den viec lap cac tfdc tlnh ke todn cua don Vi dtfgc kiem todn Viec kiem toan vien soat xet cac nghiep vu va stf kien tren co the giup ho giam bdt hoac tham chi khong phai thtfc hien viec soat xet va 227 kiem tra qua trinh lap Udc tinh ke todn cua dem vi hoSc su dung mot Udc tinh doc lap de ddnh gid tinh hop ly cua cac i/6c tinh ke todn Danh gia ket qua cua cac thu tuc kiem toan 26 Kiem toan vien phai danh gia lai lan cuo'i cung tinh hdp ly cua cac irtJc tinh ke toan dtfa vao nhting hieu biet cua minh ve dofn vi va tinh nhat quan cua ca c tfdc tinh ke toan vdri cac b£ng chufng kiem toan khac da thu thap dtfefe qua trinh kiem toan 27 Kiem todn vien phai xdc dinh cdc nghiep vu yeu xay sau ket thuc ndm tai chinh co anh hudng den cdc duf lieu va gia dinh da suf dung de lap Udc tinh ke todn 28 Do tinh khong chdc chdn von co cac Udc tinh ke to£n nen viec danh gid cdc chenh lech, khdc biet kiem todn cdc Udc tinh ke todn la kho hon so vdi thuc hien kiem toan nhufng chi tieu khdc Khi co su chenh lech giufa gid tri ifefe tinh cua kiem todn vien vdi gid tri Udc tinh bao cdo t&i chinh, thi kiem toan vien phai can nhde xem su chenh lech co can dieu chinh hay khong? Neu su chenh lech la hop ly hoac khong yeu thi khong can phai dieu chinh Tuy nhien, neu kiem todn vien xet thay su chenh lech khong hop ly hoac lam anh hudng yeu den bdo cdo t&i chinh thi co the yeu cau don vi dieu chinh lai cdc Udc tinh ke todn co lien quan Neu don vi tU choi dieu chinh lai thi si/ chenh lech se duoc coi la mot sai sot va se duoc xem xet cung vdi cdc sai sot khac de danh gia mUc anh hudng cua chung den bdo cdo tai chinh co yeu hay khong 29 Trudng hop tttng khoan chenh lech cua cdc Udc tinh ke to£n rieng le duoc coi la chap nhan duoc nhung neu ket hop cac chenh lech lai se tao anh hudng yeu den bdo cao tai chinh thi kiem todn vien phai danh gid lai toan bo cac Udc tinh ke toan mot tong the thong nhat./ 228 HE THONG C H U A N M\JC K IE M TOAN V IET NAM CHUAN MUC SO 610 S ir DUNG T U LIEU CU A KIEM TO A N NOI BQ (Ban nh theo Quyet dinh so 143/2001IQD-BTC 21-12-2001 cu a Bo trii&ng Bo Tai chinh) QUI B|NH C H U N G 01 Muc dich cua chu[...]... chuan miic ke toan, chuan miic kiem toan Viet Nam. / KT B 0 TRUONG B 0 TAI CHINH Thii triidng TRAN VAN TA TrUcfng Ban chi dao nghien ciiu, soan thao chuan miic ke toan va Ban chi dao nghien ciiu, soan thao chuan muc kiem toan Viet Nam 12 Phan I H ■i THONG CHUAN MlTC KIEM TOAN ■ VIET NAM _■ 1 QUYET OjNH SO 12 0 /19 99/QD-BTC NGAY 27-9 -19 99 CUA BO TRlTOfNG BO TAl CHINH Ve viec ban... cong bo 04 chuan mire kiem toan Viet Nam b o t r i / 6 n g b o t Ai c h in h - Can cuf Nghi dinh so 15 /CP ngay 2-3 -19 93 cua Chinh phu ve Nhiem vu, quyen han va trach nhiem quan ly Nha nude cua Bo, co quan ngang Bo; - Can cur Nghi dinh so 17 8/CP ngay 28 -10 -19 94 cua Chinh phu ve Nhiem vu, quyen han va to chufc bo may Bo Tai chinh; - Can cuf Nghi dinh so 07/CP ngay 29 -1- 1994 cua Chinh phu ban hanh Quy che... CHUAN MlTC m KIEM TOAN VIET • NAM (Ban ha nh kem theo Quyet dinh so 4891QD-BTC ngay 10 /5/2000 cua Triidng B an chi dao nghien ciCu, soan thao chudn miic ke toan, chudn mtfc kiem toan Viet Nam) 1 C ac b itfc co n g v i§c Viec xay dang va cong bo chuan mac ke toan, chuan mac kiem to&n phai tuan thu Luat ban hanh v&n ban quy pham phap luat vh Quy trinh nay, gom cac bade sau: 1. 1 Xay diing nguyen t&c chung... phong Bo Tai chinh, 13 QUYE't DINH: D ieu 1: Ban hanh bon (04) chuan miic kiem toan Viet Nam co so hieu v& t§n goi sau day: 1 Chuan miic so 200: Muc tieu va nguyen tac co ban chi phoi kiem toan bao cao tai chinh; 2 Chuan miic so 210 : Hop dong kiem to£n; 3 Chuan miic so 230: Ho so kiem to£n; 4 Chuan miic so 700: Bao c£o kiem to£n ve bao cao tai chinh D ieu 2: Chuan miic kiem toan V iet Nam diicfc ban hanh... Kiem toan vien chi quan tam den cac yeu to trong yeu cua cac bao cao tai chinh 17 HE THONG CHUAN Ml/C KIEM TOAN VIET NAM CHUAN M l/C SO 200 MUC TIEU VA N GU YEN T A C C O BAN CHI PHOI KIEM TO A N B AO C A O TAI CHINH (Ban hanh kern theo Quyet dinh so 12 0 /19 99/QD-BTC ngay 27-9 -19 99 cua Bo triidng Bo Tai ch in h ) QUI DINH CHUNG 01 Muc dich cua chuan miic nay la qui dinh va hiiofng dan ap dung cac muc tieu... nhiem cua Giam doc (hoac ngudi dufng dauj don vi duoc kiem toan doi voi bao cao tai chinh 4 HE THONG CHUAN Ml/C KIEM TOAN VIET NAM CHUAN MUC SO 210 HOP DONG KIEM TO A N (Ban hanh hem theo Quyet dinh so 12 0 /19 99/QD-BTC ngay 27-9 -19 99 cua Bo triictng Bo Tai chinh) QUI DINH CHUNG 01 Muc dich cua chuan muc nay la qui dinh cac nguyen tic va noi dung co ban cua cac thoa thuan giufa cong ty kiem toan vdi khach... tai chinh va tai lieu ke toan phan 19 anh trung thiic, can thiet va phu hap ve khong gia°’ * 01 gian va sii kien duoc nhieu ngudi thda nhan 10 Hap p h a p : La thong tin tai chinh va tai lieu ke tc n phan anh dung phap luat, dung chuan miic va che do ke toan hien hanh (hoac duoc chap nhan) N 0 I DUNG CHUAN MUC M uc tie u c u a k ie m to a n b a o c a o t a i c h i n h 11 Muc tieu cua kiem toan bao cao... so kiem toan chijfa diing cac thong tin chung ve khach hang lien quan tdi hai hay nhieu cuoc kiem toan trong nhieu nam tai chinh cua mot khach hang 10 Ho sa k iem toan n a m : La ho so kiem toan chtfa diing cac thong tin ve khach hang chi lien quan tori cuoc kiem toan mot nam tai chinh 11 T ro n g yeu: La thuat nguf dung de the hien tam quan trong cua mot thong tin (mot so lieu ke toan) trong bao cao... toan n h ie u na m 13 Cong ty kiem toan va khach hang dtfcfc phep ky hdp dong kiem toan cho nhieu nam tai chinh Trtfdng hcfp hofp dong kiem toan da diidc ky cho nhieu nam , trong m6i nam cong ty kiem toan va khach hang phai can n h lc xera neu co nhufng diem can phai thay doi, bo sung thi phai thoa thuan b ln g van ban ve nhting dieu khoan va dieu ki^n thay doi cua hcfp dong cho nam kiem toan hi#n... TOAN V/v: Kiem toan Bao cao tai chinh nam cu a Cong ty Can cuf (Phap lenh Hap dong kinh te va Nghi dinh so ngay cua Chinh phu, qui dinh chi tiet viec thi h in h Phap lenh Hqp dong kinh te); Can cU (Nghi dinh so 07/CP ngay 29/ 01/ 1994 cua Chinh phu ban hanh Quy che kiem to ln doc lap trong nen kinh te quoc dan); Thuc hien chuan muc kiem toan V iet Nam so' 210 ve Hap dong kiem toan; B e n A: Cong ... ban hanh van ban phap luat Viet Nam Dieu 2: Ban chi dao nghi§n ctiu, soan thao chuan miic ke toan Viet Nam dtfoc lap theo Quyet dinh so 15 03 /19 98/QDBTC 30 -10 -19 98 va Ban chi dao nghien cufu,... LCT-HDNN 20-5 -19 88 cua Chu tich H oi dong N nuac va N ghi d in h so 1CP 29- 01- 1994 cua Chinh phu ban han h Quy ch e kiem toan doc lap nen kin h te quoc d an ; - Can cil Quyet d in h so 15 03 /1 9 / QD-BTC... QD-BTC 30 -10 1998 cua B o truang B o T chin h ve viec than h lap B an ch i dao nghien ciiu, soan thao chan mite kiem toan Viet N am ; - Can cil Quyet d in h so 19 /1 9 / QD-BTC 12 -02 -19 99 cua Bo