Moi gian lan sai sot khi phat hien trong qua trinh kiem toan, KTV deu phai gitf bi mat cho chu doanh nghiep khong duoc tiet lo ra ben ngoaib. Moi gian lan sai sot deu a[r]
(1)Ths Dau Ngoc Chau
GIAO TRINH
LY THUYET KIEM TOAN
(Tai ban Ian th ti hai)
(2)Chuang 1: Nhung van de co ban cua kiem toan
Chifong 1
NHONG VAN DE CO BAN CUA KIEM TOAN
1.1 KHAINIEM KIEM TOAN
Nhieu nha nghien ciiu lich sti cho r&ng kiem toan ddi tuf thdi La Ma co dai vao the ky thii III trufdc Cong Nguyen Chi'nh vi vay, kiem toan co goc tCf La tinh "Audit", nguyen ban la "Audire", g in lien vdi nen van minh cua Ai Cap va La Ma co dai Tuy kiem toan ddi da hdn 2000 nam qua, nhutng no cung chi phat trien manh me tCf giijfa the ky XIX Tijf "Audire" co nghia la nghe Hinh anh kiem toan co dien thtfdng diiOc tien hanh bang cach ngifdi ghi chep ve tai san doc to len cho mot ben doc lap "nghe" roi sau chap nhan thong qua viec chiing thUc (3 Viet Nam, th u at ngvif "Kiem toan" xuat hien trcl lai va duoc dung nhieu tu: nhQng nam dau cua thap ky 90 TrU6c nam
1975, mien Nam Viet Nam da co hoat dong cua cac cong ty kiem toan ni*6c ngoai Cho den d Viet Nam cung nhuf tren the gidi ton tai nhieu cach hieu khac ve kiem toan Tuy nhien quan niem ve kiem toan dUdc chap nhan bien hien la: "K iem toan la qua tr in h cac kie m to a n vien (KTV) doc lap va co n a n g liic tien h a n h th u th a p va d a n h g id cac bang ch iin g ve cac thong tin diiOc k ie m to a n n h a m xac n h a n va bao cao ve m iic p h u hap g iita cac th o n g tin vdi cac ch u a n m ile da duefe th ie t la p
(3)Cac KTV doc lap va co nang Lite: Ti'nh doc lap giup cho KTV qua trinh tu duy, lap ke hoach kiem toan va thUc hien kiem toan khong bi anh hudng va chi phoi bdi bat cii yeu to nao co the dan den lam lech lac ket qua kiem toan Bieu hien cua stf doc lap cu the la doc lap ve chuyen mon, doc lap ve kinh te va doc lap cac mol quan he gia dinh Doc lap ve mat chuyen mon dude the hien: hoat dong kiem toan, KTV chi tuan theo chuan mUc chuyen mon va luat phap, khong de bi chi phoi bdi nhufng tac dong khac Tuy theo noi dung va tinh chat cua moi loai kiem toan cu the khac ma mile doc lap co the dude doi hoi khac nhau, nhien yeu cau ve doc lap la doi hoi thiet yeu doi vdi moi loai KTV va to chiic ’kiem toan Neu doc lap la dieu kien can thi nang luc cua KTV la dieu kien du de dam bao cho cuoc kiem toan dude thuc hien ccng Nang luc kiem tean gom nhting yeu to, ky nang, pham chat ve chuyen mon nghiep vu ma ngifdi KTV can phai c6 de to chvlc va thiic hien dUdc cuoc kiem toan co hieu qua
Thu thap va danh gia cac bang chting: Bang chifng kiem toan la cac loai tai lieu, thong tin ma cac KTV sU dung de phan tlch, xem xet va dUa ket luan tren Qua trinh kiem toan thde chat la qua trinh cac KTV ap dung cac phtfdng phap ky thuat kiem toan de thu thap va danh gia cac bang chting kiem toan lam cd sd cho cac y kien nhan xet cua ho
Cac thong tin *ii(3c kiem toan: Do la nhiJng thong tin da co s in nguon bSng Ting cho kiem toan va co can c\3 lam cd sd
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chd viec danh gia thong tin Thdng tin dude kiem toan co the la nhOng thong tin dtfdc lUdng hoa hoac nhGng thong tin co the so
(4)Chuang 1: Nhung van de co ban cua kiem toan
sanh, doi chieu hay kiem tr a lai dUOc; co th e la nhufng th o n g tin
ta i c h in h hoac th o n g tin phi tai chi'nh
Cac chuan miCc da ditdc xay diing va thiet lap: Cac chuan
mUc la co so, la “thudc do” de danh gia cac thong tin qua
trinh kiem toan Cac chuan mUc rat phong’phu va da dang ry
tuy thuoc vao tUng loai kiem toan, nhu quy dinh cac van ban phap quy, cac tieu chuan dinh mUc cho cac linh vUc khac nhau, cac chuan mUc ke toan cua moi quoc gia tUng loai kiem toan ma sU dung cac chuan mUc cho phu hop, nhung cac chuan mUc luon luon phai la cac chuan mUc co hieu luc cho cuoc kiem toan
Dctn ui di/ctc kiem toan: Day co the la mot to chCtc phap nhan (mot doanh nghiep Nha nude, cong ty co phan, mot doanh nghiep tu nhan), hoac khong co tu cach phap nhan (mot phan
xUdng, to doi hoac mot ca nhan)
Bao cao ket qua: Day la cong viec cuoi cung ciia mot cuoc kiem toan, the hien y kien nhan xet ket luan cua KTV va cung cap thong tin cho ngiioi doc, ngtfdi sii dung ve miic tUdng quan va phu hop giiia cac thong tin cua mot defn vi vdi cac chuan mtfc da duoc xay dung Ve hinh thiic, bao cao kiem toan co the khac va co the thay doi tti loai bao cao phtic tap b&ng van ban den bao cao bSng mieng kiem toan phuc vu cho mot ngUdi nao
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Nhu vay, thUc chat cua kiem toan noi chung la viec kiem tra va cho y kien nhan xet ve mUc phu hdp cua thong tin duqc kiem toan so vdi cac tieu chuan, chuan mUc cua thong tin da dUdc thiet lap; viec kiem tra dUdc thUc hien bdi ngUdi doc lap va cd nang luc Noi cach khac, hoat dong kiem toan la hoat dong tham dinh thong tin cua kiem toan vien
(5)1.2 QUA TRiNH RA DOI, PHAT TRIEN VA S I/ CAN THIET KHACH QUAN CUA KIEM TOAN TRONG NEN
KINH TE THI TRUONG
1.2.1 Q u a t r i n h r a dcfi va p h a t t r i e n c u a k ie m t o a n Theo y kien cua nhieu nha nghien ciiu lich sii, kiem toan doi vao khoang the ky thii ba trade Cong nguyen, gan lien vdi nen van minh Ai Cap va La Ma co dai
(3 thdi ky dau, kiem toan chi mdi d mtic d6 sd khai, thUdng dtfdc goi la kiem toan co dien Bieu hien cua hoat dong kiem to an cd dien la nhOng ngUdi lam c6ng ta'c ke toan doc to nhufng so lieu, tai lieu cho mot ben doc lap nghe va sau chiing thUc Vi vay, tu: “Audit” (co nghla la “kiem toan”)
tien g Anh co goc tijf cum tu1 La tin h “Audire” (co n g h ia la
“nghe”)
Cung vdi sil phat trien cua xa hoi va sU phat trien cua ke toan la sii phat trien khong ngUng cua cac cong cu kiem soat ve
ke toan C) d a u co h o a t dong cua ngUdi, d co h o a t dong
kiem tra, kiem soat C) dau co ke toan, d co kiem tra ke toan Kiem tra ke toan phat trien tti thap den cao Khi xa hoi phat trien, xuat hien cua cai du thifa, hoat dong ke toan cang dUdc md rong va mot phtic tap thi viec kiem tra, kiem soat ve ke toan va tai chinh cang dUdc quan tam vdi miic cao hdn
Tti thdi ky : Ma cd dai vao the ky thii III trUdc cong nguyen, kiem tra ke toan va tai chinh chi mdi d miic ddn gian, n h lm muc dich phuc vu cho viec quan ly tai san cua cac
(6)Chuong 1: Nhung van de co ban cua kiem toan
nha buon, cua giai cap cam quyen va ta n g ldp dai dia chu quy toe Den thdi ky cach mang cong nghiep bung no d Chau Au, xuat hien nhieu phan kinh te, keo theo sU ddi nhieu
loai h in h doanh nghiep khac n h au Cung vdi sU phat trien cua
thi trUdng, sU tich tu, tap tru n g tu b a n da lam chd sU phat trien
cua cac ddanh nghiep va cac ta p doan cang md rong Su tach rdi giuta quyen sd hUu cua ong chu va ngUdi quan ly, ngUdi
lam c6ng cang xa, da d a t chd cac eng chu mot cach thUc
kiem s o a t mdi Phai dUa vao sU kiem t r a cua nhufng ngUdi
chuyen nghiep hay nhiing KTV ben ngoai Viec kiem t r a di dan tit viec kiem tra ghi chep ke toan den tuan thu quy dinh cua phap luat va mai den nhung thap nien 80, kiem toan hoat dong bat dau dUdc hinh va phat trien, nhufng hien da trd linh vUc trung tam cua kiem toan noi chung, dac biet la kiem toan Nha nUdc va kiem toan noi bo
Vao nhufng nam 30 cua the ky 20, tit viec pha san cua
h a n g lo at cac to chUc tai chinh va sU k h iin g hoang k in h te tre n
the gidi da boc lo ro nhiing han che cua kiem1 tra ke toan, sU
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kiem tra tren cung mot he thong Chinh tit day, viec kiem tra ke toan buoc phai diidc chuyen sang m6t giai ddan mdi, yeu cau kiem tra ke toan mot cach doc lap da dtfdc dat
C) Hoa Ky sau khung hoang ve tai chinh vao nhufng nam 1929, den nam 1934 Uy ban bao ve va tra o doi tien te (SEC) da xay dung va ban hanh quy che ve KTV ben ngoai Dong thdi,
trUdng dao tao ke toan vien cong chUng cua Hoa Ky (AICPA) da
in mau chuan dau tien ve bao cao kiem toan tai khoan cua
cac cong ty Cung tro n g giai doan nay, d cac to chUc kinh doanh, cac doanh nghiep da bat dau xuat hien va p h a t tr ie n chUc nang
(7)noi bo Nam 1941 Vien kiem toan noi bo Hoa Ky (IIA) dUdc
thanh lap, da di vao hoat dong va dao tao cac KTV noi bo Dong thdi, Vien da xay dung va ban hanh he thong chuan mUc kiem toan noi bo Hoa Ky vao nam 1978
Tai Phap, viec kiem tra mot cach doc lap cua nhufng ngUdi chuyen nghiep ben ngoai da dUdc xac lap va thong qua bdi dao luat ve cac cong ty thUdng mai 24/07/1966 Dong thdi, kiem toan noi bo d Phap cung da dUdc hinh th anh chinh thUc vao nhufng nam 60 the ky 20 d nhufng cong ty thuoc tap doan ngoai quoc Den 1965 Hoi KTV noi bo cua Phap dUdc lap va sau phat trien trd Vien KTV n6i bd cua Phap vao nam 1973
Kiem toan ddi va phat trien la mot ta t yeu khach quan yeu cau quan ly va phuc vu cho quan ly nh&m cung cap
thong tin tr u n g thUc, tin cay cho moi doi tUdng cd quan tarn
tren thi trUdng
6 giai doan dau, mdi hinh thanh, kiem toan doc lap dUdc bieu hien thong qua viec cung cap dich vu kiem toan cua
mot hoac mot nhom KTV hoac cua mot v&n phong kiem toan doc lap rieng biet Mo hinh den v^n dang dUdc tri va v in phat huy hieu qua d mot so" nUdc tren the gidi Tuy nhien, xu hudng hoi nhap kinh te quoc te hien nay, mo hinh boc lo nhieu han che ve kha nang carih tranh, nen no dang dan dan chuyen sang sap nhap de hinh th an h cac to chUc, tap doan ldn, cd du tiem luc ve tai chinh va sUc manh de canh tranh tUdng lai va s in sang dap Ung moi nhu cau cua nen kinh te thi trUdng Dien hinh la bon cong ty kiem toan tam cd
(8)Chuong 1: Nhung van de co ban cua kiem toan
quoc te (the Big Four) nhii: KPMG Peat Marwick (My); Ernst and Young (My); Pricewaterhouse Cooper (Anh) va Deloitte Touche Tohmatsu International (My) Moi cong ty deu co tren 13.000 nhan vien, dat van phong tren 110 quoc gia triic tiep canh tranh vdi cac cong ty khu vtfc va cong ty noi dia
Ve quy trinh va phiidng phap ki thuat kiem toan cung co
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nhieu sii thay doi va phat trien: tti viec kiem toan co dien theo chu quan chuyen sang xay dung quy trinh kiem toan
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chat che; tif viec kiem toan toan dien chuyen sang kiem toan chon m lu; tii viec kiem toan toan bo so' lieu da biet diia vao he thong kiem soat noi bo de thiic hien kiem toan va danh gia anh htfdng cua no den khdi ltidng cong viec kiem toan va ap dung phiidng phap kiem toan cu the; tuf sii xet doan cam tinh chu quan sang xet doan nghe nghiep, khach quan; tii viec sii dung bang chiing co gia tri phap ly sang sii dung bang chiing co siic thuvet phuc; tu1 viec kiem toan chiing tif den kiem toan ngoai chiing tii; tii so ke toan den thiic te hoat dong cua ddn vi; tii kiem tdan noi bo ddn vi den kiem toan ngoai ddn vi co lien quan; tit viec kiem toan thu cong den kiem toan dieu kien ap dung may vi tinh, ke toan da thiic hien moi trUdng tin hoc
Ve pham vi kiem toan cung diidc md rong tU viec lay trqng tam cua kiem toan la cac bao cao tai chinh (BCTC) chuyen dan sang lay tam la kiem toan hoat dong nhSm danh gia tinh hieu luc, hieu qua cua hoat dong; Chiic nang kiem toan cung diidc chuyen dan tii tap trung kiem tra xac nhan chuyen dan sang tap trung vao ttf van trinh bay y kien tiidng lai
(9)toan cua cac cong ty kiem toan doc lap diidi che Viet Nam cong hoa thdi My Diem
Sau niidc ta chuyen doi cd che quan ty (nam 1986) tii ke hoach hoa tap trung sang cd che thi trUdng thed dinh hiidng Xa hoi chu nghia, 13/05/1991 C6ng ty kiem tdan Viet Nam diidc lap lay ten la VACO vdi 13 nhan vien Den Viet Nam da c6 hdn 100 C6ng ty kiem toan vdi hdn 1.000 KTV Hoat dong kiem toan doc lap diidc phat trien dan va cang md rpng, tCr so' khach the dtfdc kiem tean bat buoc nho hep theo Nghi dinh 07/1994/CP 29/01/1994 cua Chinh phu, den theo Nghi dinh 105 /2004/CP 30/3/2004 thi khach the kiem toan doc lap bat buoc da diidc md rong them nhieu linh
')
viic vdi doanh thu cang cao, cang khang dinh diidc vi trf, vai tro to ldn cua n6 trdng cd che thi triidng Den 11/07/1994 Nghi dinh so' 70/1994/ND-CP cua Chinh phu lap co quan kiem toan Nha ntfdc thuoc Chinh phu (nay da chuyen len Quoc hoi) va den 28/10/1997 xay diing ban hanh quy che kiem toan noi bo ap dung cho cac doanh nghiep Nha midc
1.2.2 Stf c a n th ie t k h a c h q u a n c u a k ie m to a n tr o n g n en k in h te th i trtfofng
Kiem toan ddi, phat trien yeu cau quan ly va phuc vu cho quan ly Kiem toan la mot cong cu quan ly phat trien tCt thap den cao, gSn lien vdi hoat dong kinh te cua ngiidi Tii ke toan ddi, cdn ngiidi da biet khai thac cong cu ke toan vao quan ly kinh te Ke toan la mot cong cu quan ly ta t yeu khach quan he thong cong cu quan ly cua ngiidi
(10)Chuang 1: Nhung van de co ban cua kiem toan
Ke toan cung cap thong tin kinh te phuc vu quan ly Xa hoi cang phat trien, thong tin ke toan cang diidc md rong, da dang, phiic tap va chufa dung nhieu rui ro Dong thdi xuat hien cang nhieu doi tUdng quan tam va sii dung cac thdng tin ke toan Cac doi tifdng quan tam den thong tin kinh te cang diidc md r6ng phdng phu va da dang nhii Nha niidc, chu doanh nghiep, cd dong, nha dau tu, ngan hang, cac to chiic tai chinh tin dung, ngtfdi ban, ngiidi mua, ngiidi lad dong, Xa hoi cang phat trien, nen kinh te thi trUdng cang phiic tap, thdng tin kinh te cang co nguy cd chiia dung nhieu rui rd, sai lech, thieu tin cay ThUc trang xuat phat tii nhufng nguyen nhan sau:
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Thii nhat: Khdang cach ldn giufa ngiidi sii dung thdng tin va ngiidi cung cap thong tin va sii dieu chinh thong tin co ldi chd ngiidi cung cap thong tin Xa hdi cang phat trien se keo theo hoat dong kinh te cang phat trien, md rong va da dang Stf tach biet giila quyen sd hufu va quyen sii dung tai san cang tang, cac thong tin diidc cung cap co nguy cd cang bi hdp phap hoa va tich hoa co ldi cho ngiidi cung cap thong tin
Thii hai: Khoi liidng thong tin qua nhieu Xa hoi cang phat trien, thong tin cang phong phu, da dang vdi khoi lufdng cang nhieu, kha nang chiia dung nhting thdng tin sai lech
nhufng thdng tin dung dan cang tang
Thu ba: Tinh phiic tap cua thong tin va nghiep vu kinh te cang tang Xa hoi cang phat trien, hoat dong cang da dang, cac nghiep vu va thong tin cang phiic tap Nguy cd chiia dung nhufng thong tin sai lech la khong the tranh khoi
Thi'C tii: Kha nang thong dong xii ly thong tin co ldi cho ngiidi cung cap thong tin cang 16n Xa hoi cang phat
(11)trien, cac hien tieu ctfc cang tinh vi v6i mute gia tang Kha nang cau ket, thong dong de dem lai ldi l'ch cho ngUdi cung cap thong tin cang 16n Rui ro thong tin cang cao
De lam giam rui ro thong tin, co cach chu yeu:
Cach 1: NgUdi sii dung thong tin ttf kiem tra cac thong tin ma minh sii dung Viec khong hieu qua, ton kem, khong phu hdp v6i xu the phat trien va chuyen mon hoa cua thdi dai Mat khac, co the co nhufng han che ve nang luc cua ngUdi sii dung thong tin, dac biet ddi vdi nhutng thong tin phCfc tap
Cach 2: NgUdi cung cap thong tin bi rang buoc trach
nhiem phap ly hoac ngUdi sii dung thdng tin chia se rui ro thong tin cung nha quan tri doanh nghiep hay ngUdi cung cap thdng tin theo stf thda thuan giuta hai ben Nhtfng cach lai khdng the dap ling dUdc muc tieu dat ngUdi cung cap thong tin bi giai the, pha san Hau qua luon thuoc ve ngUdi sii dung thong tin
Cach 3: Chi sii dung thong tin da dUdc kiem toan doc lap xac nhan Cach rat hieu luc, phat huy dUdc tinh chuyen mon hoa sau sac, phu hdp v6i xu the phat trien cua thdi dai, tiet kiem nhieu chi phi, dam bao hieu luc, tin cay cua thong tin va dam bao dUdc ldi ich vat chat va tranh dUdc hau qua cho ngUdi sii dung thdng tin Dong thdi gan chat giuta trach nhiem phap ly va trach nhiem vat chat cua KTV vdi nhutng y kien nhan xet, ket luan ma ho cung cap TCr do, kiem toan ddi phat trien nham dap utng nhu cau cua ngUdi sii dung thdng tin, la mot sii can thiet ta t yeu khach quan
Su can thiet cua kiem toan dUdc the hien thong qua nhutng tac dung ma kiem toan mang lai cho nen kinh te, la:
(12)Chuong 1: Nhung van de co ban cua kiem toan
Thii nhat: Kiem toan tao niem tin cho nhutng ngUdi quan tam Trong cd che thi trUdng co nhieu doi tUdng quan tam tdi tinh hinh tai chinh cua ddn vi va sU p h a n anh cua tinh h in h
nay cac tai lieu ke toan va BCTC Cac doi tUdng quan tam nhu: Chinh phu de quan ly vi mo nen kinh te va de thu thue; Cac nha dau tu de d^u tu von; Ngan hang de cho vay; Cac co dong de mua co phieu.v.v
Thiihav. Kiem toan gop phan hudng dan nghiep vu va on dinh cung co hoat dong tai chinh, ke toan noi rieng va hoat dong cua cac ddn vi difdc kiem toan noi chung Thong qua kiem toan, phat hien gian lan sai sot, KTV uon nan, chi dan va cle nghi doanh nghiep siia chufa, tu van giup doanh nghiep on dinh va kinh doanh hieu qua Hoat dong kiem toan khong nhutng cung co' hoat dong tai chinh, ke toan cho doanh nghiep noi rieng ma lam lanh manh hoa nen tai chinh quoc gia, dong thdi thuc day phat trien kinh te, nang cad hieu qua sii dung cac nguon liic tai chinh
Thti ba: Kiem toan gop phan n a n g cao h ie u q u a va n a n g luc q u a n ly Ngoai chUc n an g xac n h a n th o n g tin ta i ch in h , kiem toan co chUc n an g tii van cho cac d o a n h n g h ie p , ddn vi ditdc kiem to a n nh&m kinh doanh h ie u q u a, h a n che ru i ro ChUc n a n g dUdc p h a t huy tac du n g r a t ldn d cac ddn vi diidc kiem toan thiidng xuyen Trong dieu k ie n h ie n nay, he th o n g p h ap ly c h u a h o an chinh, kinh nghiem va c h u y e n gia q u a n ly gioi theo cd che thi trUdng chua nhieu, cac d o a n h n g h ie p dUng trUdc mot cd che thi trUdng day phUc ta p va c a n h t r a n h gay g&t vi ldi n h u a n T inh c h a t xa hdi, moi trUdng, h ie n ta i, tUdng lai, xu h u d n g da phUdng hda d au tu va md ro n g q u a n h e co ldi ve
(13)de on dinh, tri ky cUdng, kinh d o an h hieu qua, p h a t tr ie n dung hUcing chi co th e dUdc tien h a n h tre n cd sd sii d u n g dong bo va hieu q ua cac ^ong cu q u an ly, dac biet la kiem toan
Kiem toan noi bo cung cap thong tin phuc vu viec quan ly dieu hanh ciia chu doanh nghiep, giup chu doanh nghiep kinh doanh hieu qua, thang ldi canh tranh, khai thac triet de va sii dung hieu qua moi nguon luc doanh nghiep
Kiem toan Nha nude phuc vu viec quan ly vi mo cua nha nude, dam bao tri ky cifdng, thuc hien nghiem chinh va thong nhat luat phap, chinh sach, che do, dong thdi sii dung tiet kiem, hieu qua von tai san va kinh phi ciia Nlia nUdc
Kiem to a n doc lap bao ve quyen ldi cho nhutng ngUdi co lien q u an va sii d u n g thong tin ciia ddn vi dUdc kiem toan, nhu: C hinh phu, co dong, ngan hang, n h a d au tu va cung r a t htiu l'ch cho chinh cac n h a q u an ly ddn vi dUdc kiem toan T rong n e n kinh te thi trUdng, sU chi phdi, n g buoc lSn n h a u giuta ca^ ch u the lam cho cac ben lien q u an r a t q u a n ta m d en th o n g tin cua doi tac dac biet la thong tin ta i chinh Cac th o n g tin n ay can dUdc sU th a m dinh va sU th a m dinh ciia kiem to a n doc lap tao niem tin cho moi ngUdi
Qua nhUng van de tren, co the thay rat ro kiem toan co vi- tri vai tro va tac dung to 16n tren nhieu mat cua ddi song kinh te xa hoi
1.3 CHU’C NANG CUA KIEM TOAN
Thong qua dinh nghia noi chung ve kiem toan, ta co the rut hai chiic nang cd ban ciia kiem tdan nhu sau:
(14)ChUOng 1: Nhung van de co ban cua kiem toan
ThiC nhat: ChUc n a n g cd b a n dau tien cua kiem toan la kiem tra va xac n h a n hay goi la chiic nang xac minh
Day la chiic nang dUdc hinh dau tien gan lien vdi sii ddi, hinh va phat trien cua kiem toan Ban than chUc nang khong ngUng phat trien manh me cung vdi sii phat trien cua xa hoi loai ngiidi noi chung va kiem toan noi rieng, dong thdi chUc nang luon the hien d cac mUc khac tUng giai doan lich sii nhat dinh Ngay tii thdi ky d^u, kiem toan ddi, chUc nang kiem tra va xac nhan diidc the hien dudi dang chiing thuc BCTC (kiem toan co dien), ve sau chUc nang phat trien manh me va dUdc the hien cao hdn du'di dang bao cao kiem toan
Thti hai: ChUc nang trinh bay y kien (hay chiic nang tu van)
Day la chUc nang phat sinh va hinh sau chiic n&ng xac minh ChUc nang trinh bay y kien cung co qua trinh phat sinh va phat trien rieng cua no Cung vdi qua trinh p hat trien cua kiem toan, chi mot chUc nang xac minh, kiem toan khong the dap Ung dUdc yeu cau cua nha quan ly Chinh tii yeu cliu thuc ti6n quan ly dat ra, da xuat hien chiic nang tU van b thdi ky ban ddu mdi hinh thanh, chUc nang bieu hien dudi dang thu quan ly Trong qua trinh phat trien, sii bieu hien cua tu van cung rat khac theo tUng giai doan lich s\Jf nhat dinh Thiic te chUc nang chi phat trien manh me vao giufa the ky XX, nhung lai giU mot vi tri dac biet quan trong mot nen kinh te thi trUdng phat trien cao nhu hien
Qua hai chUc nang cua kiem toan ta thay kiem toan nhin nhan danh gia mot cach toan dien ca ve qua khii va tUdng lai
(15)cach la ngUdi kiem t r a xac m inh sii viec d a h o an t h a n h nh&m dap Ung yeu cau cua ngUdi sii dung th o n g tin N h u vay, chUc n a n g kiem to a n xac n h a n h ay xac m in h la chiic n a n g h u d n g ve qua khii M a t khac, de dap Ung yeu cau cu a ngUdi sii d u n g thong tin tro n g tUdng lai, kiem to a n lai co th e m chiic n a n g th ii hai la chUc n a n g tu van h ay chiic n a n g tr i n h bay y kien, chiic n&ng h u d n g ve tUdng lai H chiic n a n g cua k ie m to a n hinh th a n h va p h a t trien hoan toan khac n h a u tu y th e o tUng
9
giai doan lich sii n h a t dinh O thdi ky dau, ngUdi t a th u d n g chi
/ «)
tap trung quan tam den chiic nang kiem tra xac nhan Nhung
9 x
khi xa hoi cang p h a t trien, ngUdi ta cang q u a n ta m n h ie u hdn den chiic n a n g t u van cua kiem toan, la viec n h in n h a n , d in h hudng cho m ot tUdng lai d u n g dSn de co n h iin g q u y e t d in h toi Uu va g ian h dUdc thS ng ldi tro n g can h tr a n h C h in h vi vay d giai ddan hien nay, nh&m d ap Ung yeu cau c u n g c&'p th o n g tin tro n g tUdng lai khong p h chi rien g co chiic n&ng c u a k iem to a n ma co h&ng loat cac to chiic k h ac n h a u cung th iic h ie n chiic n a n g n ay nhU: cac to chiic tu v an ve th u e , t u v a n ve p h a p lu a t, k in h doanh
1.4 DOI TUONG VA KHACH THE CUA KIEM TOAN 1.4.1 Doi tiiofng k iem to a n
Xa h6i can g p h a t trien , kiem to a n cang k h i n g d in h dUdc vi tri, vai tro cu a m in h tro n g q u a n ly K iem to a n la m o t m on khoa hoc n e n c6 doi tUdng va phUdng p h a p n g h ie n ciiu rieng
X u ^t p h a t tii lich sU r a ddi, h in h t h a n h va p h a t tr i e n c u a kiem toan, b a n d i u kiem to a n chi bo hep v a gidi h a n ve doi
9 ^
tUdng tro n g viec kiem tra , d a n h gia ve tin h t r u n g thiic, hdp ly
(16)Chuang I: Nhung van da co ban cua kiem toan
cua BCTC Cung vdi sU p h a t t ri e n cua xa hoi va yeu cau quan ly thiic tien, ngUdi khong chi q u a n tam den BCTC cua don
vi m a cang.q u a n ta m nhieu hdn sang cac linh viic phi tai
chinh, linh viic hieu qua, hieu liic va hieu nang cua hoat dong Hay noi cach khac kiem toan da quan tam mot cach day du toan dien moi khia canh hoat dong cua ngiidi, chinh dieu da lam doi tifdng kiem toan cang phong phu, da dang va toan dien tren cac mat cu the nhu sau:
B ao cao tai ch in h va thiic tra n g ve ta i san, n ghiep vu k in h te p h a t sin h - Doi tUOng kiem toan
Ngay tii m6i hinh thanh, kiem toan chi tien hanh thuc hien kiem toan BCTC Khi do, doi tUdng triic tiep cua kiem toan la cac BCTC De co cd sd dira ket luan ve BCTC (nhu: bang can doi ke toan, bao cao ket qua kinh doanh, bao cao ltfu chuyen tien te, thuyet minh BCTC ), bat buoc KTV phai xem xet va danh gia mot cach toan dien ve so ke toan, chiing tii, quy trinh xu ly, luan chuyen chiing tii ke toan, tai san va thiic trang hoat dong kinh te tai chinh mdi co the diia y kien nhan xet dung d in ve BCTC
Khi danh gia ve cac tai lieu ke toan, KTV cin phai danh gia tren cac mat:
- Tinh hien thiic cua cac thong tin ke toan Noi cach khac day chinh la tinh co that cua tai san va tinh co th a t cua nghiep vu kinh te phat sinh (tai san thiic te ton tai, thuoc quyen sci hOu cua ddn vi va nghiep vu kinh te thiic te phai phat sinh)
- Tinh hdp phap, hdp ly cua cac tai lieu ke toan
- Sii phu hdp giiia tai lieu ke toan vdi thiic trang hoat dong ciia ddn vi
(17)Kiem toan co dien thUdng chi quan tam den cac tai lieu ke toan ve tinh hop phap, hop ly Con tin cay cua tai lieu kiem toan giai doan dau chua dUdc de cap day du, nhung cang ve sau nay, tin cay lai cang duoc kiem toan quan tam nhieu hdn trdng qua trinh xem xet, danh gia cac tai lieu ke toan
Cung vdi sU phat trien cua xa hoi, kiem toan BCTC, ngUdi ta da biet quan tam nhieu hdn den thuc trang hoat dong kinh te tai chinh cua ddn vi nham danh gia mot cach dung dan hdn ve BCTC
Hoat dong kinh te tai chinh la hoat dong dung tien lam
•y _
thudc de lUdng, d a n h gia Trong kiem to a n BCTC, hoat
dong k in h te ta i c h in h cua ddn vi cung d a n d a n dUdc q u a n tarn
n h ie u hdn cu n g vdi sU p h a t trie n cua xa hdi ndi ch u n g va kiem
to a n ndi rien g Su q u a n ta m n ay n h a m xay d u n g mot cd sd de
d a n h gia m ot cach d u n g d i n hdn tin cay va su p h u hdp giUa
BCTC, ta i lieu ke to a n vdi th u c tr a n g h o a t dong k in h te cu a ddn
vi -/
Khi d a n h gia hoat dong ngUdi ta thUdng q uan ta m der
cac khia canh:
+ Su hdp phap, hdp ly cua hdat dong tUc la hoat don£ phai tuan thu luat phap, chinh sach che va phu hdp vd pham vi hoat dong cua ddn vi
+ Hoat dong kinh te, tai chinh phai tuan thu theo nhUn£
«) j
quy luat chung Khong the cd mot hoat dong kinh te di ngUdc trai vdi q uy luat, khong the cd mot ddn vi hdat d6ng kinh doanh vdi muc dfch la lo
(18)Chuong 1: Nhung van de co ban cua kiem toan
Hoat dong kinh te co su phu hop vdi quy luat cung la nen tang danh gia cua KTV ve tinh hdp phap, hdp ly va tin cay cua BCTC
+ Hoat dong kinh te tai chinh phai tiet kiem + Hoat dong kinh te tai chinh phai co ke hoach
Trong kiem toan hien dai nay, kiem toan BCTC ngUoi ta da biet quan tam nhieu hdn den thuc tran g hdat dong kinh te tai chinh cua ddn vi Viec kiem tra, danh gia thUc tran g dUdc tien hanh bdi mot loat cac phUdng phap ky th u a t nghiep vu kiem toan nhu: phong van, quan sat, kiem ke, xac nhan
Thuc trang ve tai san va nghiep vu kinh te phat sinh moi doanh nghiep, ddn vi cung co sU khac Trong qua trinh kiem toan, cac chuyen gia kiem toan bat buoc phai co sU hieu biet ve thuc trang tai san va nghiep vu kinh te phat sinh, cung nhu qua trinh kiem soat ve tUng loai tai san va tUng loai nghiep vu kinh te phat sinh d moi ddn vi de c6 the dua y kien nhan xet phu hdp Nhieu trUdng hdp neu chuyen gia kiem toan thieu sU hieu biet ve mot loai tai san hoac mot loai nghiep vu nao thi phai nhd den sii xac nhan eua cac chuyen gia khac
Thuc tra n g viec chap han h lu a t p h a p , c h in h sa c h che va n h itn g quy d in h - doi tilting k ie m to a n
Cung vdi sU phat trien cua kiem toan BCTC, doi tUdng kiem toan cang dUdc md rong va tham nhap vao nhieu linh vuc Kiem toan khong chi dUng lai d kiem toan BCTC ma t.ien hanh kiem toan tinh hinh chap hanh va thuc hien cac chinh sach che dci va nhUng quy dinh cd tinh nguyen tic
(19)Chinh tU thuc trang chap hanh va thuc hien lu at phap, chinh sach, che va nhUng quy dinh la doi tUdng cua kiem toan Mot loai kiem toan mdi dUdc hinh tU do, la kiem toan tuan thu, loai kiem toan d in dan dUdc tien hanh dan xen kiem toan BCTC Cho den kiem toan tuan thu luon dUdc tien hanh song song kiem toan BCTC
T in h h ieu Itfc, hieu qua va tin h k in h te cu a hoat
dong - Doi titong kiem toan
Ngay nay, kiem toan da phat trien manh' me nhieu linh vUc tai chinh, linh vile thuc hien va chap hanh lu at phap, chinh sach, che Khong nhOng the, kiem toan p hat trien manh me linh vUc phi san xuat kinh doanh, nh at la kiem toan tinh hieu luc, hieu qua va tinh kinh te cua hoat dong, nhlm dem lai hieu qua cao quan ly, chien th in g canh tranh va toi da hoa ldi nhuan Su quan tam cua xa hoi noi chung va kiem toan noi rieng da dan dan xoay chuyen tU viec nhin nhan danh gia ve qua khti sang danh gia va hudng ve tUdng lai nhieu hdn Tren the gidi hien nay, dac biet ddi vdi kiem toan noi bo va kiem toan Nha nude da tap trung va di sau hdn vad kiem toan ve tinh hieu lUc, hieu qua va tinh kinh te cua hoat dong Chinh vi vay, tinh hieu luc, hieu qua va tinh kinh te ciia hoat dong la doi tUdng kiem toan chu yeu kiem toan hien dai nay, nhat la cac linh vUc phi san xuat kinh doanh
1.4.2 K h ach *he k ie m to a n
Khach the k * toan la cac to chiic, ddn vi, ca nh an - ndi cd nhutng thong tin cln kiem toan Tuy tting loai kiem toan ma khach the kiem toan co sU khac
(20)Chuang 1: Nhung van de ca ban cua kiem todn
Doi vdi kiem todn noi bo• • ty
Khach the cua kiem toan noi bo la cac bo phan cau ry
trong don vi Cac bo phan co the la tiing bo phan, phong ban, phan xUdng, to doi cua ddn vi
Trong trifdng hop, nhieu bo p h a n , p hong b a n , p h a n xUdng, to doi hoac n h ie u ddn vi cung th a m gia thiic h ie n m ot chiidng trin h , dii a n nao thi k h a c h th e kiem to a n noi bo co th e la nhufng chiidng trin h , dii an
Khach the cua kiem toan noi bo d m6i ddn vi co sii khac thuoc vao dac diem hoat dong cua ddn vi, ngoai thuoc vao sii quy dinh noi bo va yeu cau quan ly cua ddn vi
Doi vdi kiem todn Nha niidc
Khach the kiem toan cua kiem toan Nha niidc thtfdng bao gom tat ca cac ddn vi, cac to chiic va ca nhan co svf dung ngan sach Nha nUdc, tien va tai san Nha nude Tuy nhien thiic tien, khach the cua kiem toan Nha nude co the thuoc vao sii quy dinh cua tiing quoc gia va yeu cau quan ly tiing thdi ky nhat dinh C6 nhiing giai ddan kiem toan Nha niidc chi quy dinh chi kiem toan d mot so" linh viic va mot so' khach the nhat dinh theo yeu cau quan ly va dieu kien cu the cua kiem toan Nha nUdc
Doi vdi kiem todn doc lap
Khach the cua kiem toan doc lap co the la ta t ca cac ddn vi, doanh nghiep, cac to chiic moi linh viic (tham chi ca ca nhan) cd nhu cau diidc kiem toan Cu the, cac cd quan Nha nUdc, cac to chiic doan the, to chiic xa hoi, cac doanh nghiep, deu cd the trd khach the cua kiem tdan d6c lap
(21)1.5 CAC LOAI KIEM TOAN
1.5.1 P h a n loai k iem to a n th e o m u c m u c d ich c u a• • • k iem to a n (hay th e o doi ttfofng trufc tie p c u a k ie m to an )
Can cii vao muc dich cu the (hay doi tUdng true tiep) cua kiem toan, ngUdi ta thUdng chia kiem toan loai la: kiem toan hoat dong (Performance Audit), kiem toan tuan thu (Compliance Audit) va kiem toan BCTC (Audit of Financial Statements)
Kiem todn hoat dong
Kiem toan hoat dong la loai kiem toan nh&m de xem xet va danh gia ve tinh kinh te, tinh hieu luc va hieu qua cua cac hoat dong dUdc kiem toan
Tinh kinh te la sU tiet kiem cac nguon luc Hay day goi la nguyen tac toi thieu, nghia la de dat duoc muc tieu nhat dinh can dung mot lUdng nguon luc it nhat (ke ca mua s&m va sU dung)
Tinh hieu liCc la kha nang ve mtic hoan cac nhiem vu va muc tieu da xac dinh cua don vi.• • • • •
Tinh hieu qua la viec dat dtfdc ket qua cao nhat vdi mot lidng nguon luc nhat dinh, hay day goi la nguyen tac toi da
Co rat nhieu linh vUc khac can phai kiem tra va heo doi ve tinh kinh te, tinh hieu luc va hieu qua nen doi tUdng ua kiem tdan hdat fong cung rat phong phu va da dang Jhung khong chi gic> nan linh vUc tai chinh ma co he bao gom nhieu linh vUc va hoat dong khac nhu viec danh ;ia cd cau to chiic, mot phiidng an kinh ddanh, m6t quy trinh
(22)Chuong 1: Nhung van de ca ban cua kiem toan
cong nghe, mot he thong may tinh, hay mot loai tai san, thiet bi mdi dua vao boat dong; Viec xac dinh cac tieu chuan, chuan mUc de danh gia ve tinh kinh te, tinh hieu luc va hieu qua cua cac hoat dong la viec lam rat kho khan, viec lUdng hoa cac mat tren cac tieu chuan de danh gia la viec lam mang nang tinh chu quan Do vay viec danh gia ket qua kiem toan hoat dong cung het sUc chu quan De thuc hien cuoc kiem toan hoat dong doi hoi ngUdi KTV phai am hieu nhieu linh vUc khac nhu ke toan, tai chinh, kinh te, khoa hoc, ky thuat “San pham” cua kiem toan hoat dong la mot ban bao cao cho ngUdi quan ly ve ket qua kiem toan va nhung y kien de xuat cai tien hoat dong
K iem todn tu a n th u
Kiem toan tuan thu la loai kiem toan nham de xem xet ddn vi dUdc kiem toan co tuan thu cac quy dinh ma cac cd quan cd tham quyen cap tren hoac cd quan chUc nang cua Nha nUdc hoac cd quan chuyen mdn de hay khong
Doi tUdng cua kiem toan tuan thu cung kha linh hoat No cd the la viec tuan thu cac quy tac cac cd quan Nha nude cap tren de ra, nhu kiem tra danh gia ve viec tuan thu cac quy dinh ve thue gia tri gia tang, cac quy dinh ve bad ve mdi trUdng, bad ve ngUdi lao ddng hdac viec tuan thu nhutng quy dinh ngUdi quan ly cap tren ddn vi de ra, hoac no cdn la viec tuan thu nhufng quy dinh cua cd quan chuyen mdn de nhu viec tuan thu cac quy trinh va thu tuc giai ngan cua khd bac nha nUdc, viec tuan thu cac dieu kien va thu tuc vay vdn cua ngan hang Cac tieu chuan, chuan mUc de danh gia thdng tin d ldai kiem toan khong phUc tap nhu kiem toan hoat dong, chung
(23)quy t i c dUdc kiem toan T hong thUdng loai k ie m to a n n a y dUdc thuc hien de phuc vu cho n h u cau cua b a n t h a n cac ddn vi, hoac n h u cau cua cd q u a n ly cap tre n n e n k e t q u a cu a k ie m to a n tu a n th u noi c h u n g dUdc bao cao cho ngUdi co t r a c h n h ie m tro n g ddn vi dUdc kiem to a n hoac cd q u a n q u a n ly ca p tr e n h d n la cho mot pham vi rong ngUdi sU dung TrUdng hdp viec kiem to a n m ot k h a c h h an g , khong p h ddn vi dUdc k ie m £oan c6 n h u cau, n h u viec kiem t r a tin h tu a n th u cac quy d in h ve th u e t h u n h a p d o an h nghiep d m ot ddn vi dd cd q u a n th u e t h u e mUdn, th i k e t q ua kiem to a n se dUdc bao cao cho cd q u a n co n h u c a u th u e
•}
mUdn kiem toan
K iem to dn BCTC
Kiem to a n BCTC la loai kiem to a n n h lm kiem t r a va xac
n h a n ve tin h tr u n g thuc, hdp ly cua cac BCTC dUdc kiem to a n
Bao cao ta i ch in h dUdc kiem tc a n thU dng la b a n g can ddi ke toan, bao cao k e t qu a k in h doanh, bao cao lUu c h u y e n tie n te
va b an th u y e t m in h BCTC cua cac ddn vi to chiic k in h doanh
Ngoai ra, cac BCTC cua cac ddn vi khac n h u b a n g c a n doi ke
toan, bao cao q u y e t to a n von, n g a n sach c u a cac ddn vi h a n h chinh, sii nghiep, cua cac d u a n d a u tu c u n g la nhU ng ddi
tUdng th d n g tin cua kiem to a n BCTC T ieu c h u a n , c h u a n mUc
cho viec d a n h gia th o n g tin cua loai kiem to a n n ay thU dng la cac c h u l n m uc ke toan, cac quy d in h p h a p ly ve ke to a n va nhUng quy d in h k h ac co lien quan
C) cac nUdc co nen kinh te th i trUdng, BCTC cu a cac d oanh nghiep dUdc n h ieu ngUdi q u a n ta m v a n6 c u n g co th e dUdc kiem to a n bdi nhieu to chUc kiem to a n k h a c n h a u , dac b ie t
(24)Chuang 1: Nhung van de ca ban cua kiem toan
la cac to chiic kiem toan chuyen nghiep Do vay, cac noi dung lai cua giao trinh se chu yeu danh cho viec nghien ciiu ve kiem toan BCTC
1.5.2 Mot so cach p h an loai k h a c
P han loai kiem todn theo loai h in h to chiic kiem• • todn: Theo loai hinh to chiic kiem toan, kiem toan diidc chia lam ba loai la kiem toan noi bo, kiem toan Nha niidc va kiem toan doc lap Kiem toan noi bo diidc to chiic ben moi ddn vi, thiic hien kiem tra va cho y kien ve cac doi tUdng diidc kiem tdan nham giup ddn vi thiic hien tot cac chiic nang va nhiem vu cua minh Kiem toan Nha nUdc la cd quan kiem tra tai chinh tdi cao cua quoc gia, thuc hien viec kiem tra va bao cao ve viec quan ly va sii dung cac nguon liic cua Nha nUdc d cac ddn vi Kiem toan doc lap dUdc to chUc dudi dang doa-nh nghiep kiem
•) \ ^
toan (cong ty hay hang kiem toan) nham cung cap dich vu kiem toan va cac dich vu khac co tinh chuyen mdn cho xa hoi
P h a n loai kiem todn theo moi q u a n he g iila chu the va kh a ch the kiem todn: Theo tieu thUc nay, kiem toan dUdc chia kiem tcan ben (noi kiem) va kiem toan ben ngoai (ngoai kiem) Kiem toan ben la nhUng hoat dong kiem toan dUdc thiic hien bdi chinh nhufng ngUdi ddn vi (kiem toan ndi bo) Con kiem toan ben ngoai la nhufng hoat dong kiem toan dUdc thuc hien bdi nhufng ngUdi ben ngoai ddn vi (kiem toan doc lap hoac cd the la kiem toan Nha nUdc)
P h a n loai kiem todn theo q u a n he p h a p ly doi vdi
*> V _
kh a c h the kiem todn: Theo quan he nay, kiem toan dUdc chia kiem toan bat buoc va kiem toan tii nguyen Kiem toan
(25)b a t buoc la cac ddn vi dUdc kiem td a n (k h a c h th e k ie m toan) phai chiu sU kiem to a n b a t buoc theo l u a t d in h K iem to a n tii nguyen la loai kiem toan khong b a t buoc doi v6i ddn vi dUdc
kiem to;in n h u n g ddn vi co n h u cau va t u n g u y e n th u c h ien
viec kiem toan
Phan loai kiem todn theo tinh chu ky cua kiem
todn: Theo cach p h a n loai nay, kiem to a n diidc chia t h a n h kiem
toan thUdng ky, kiem tdan d inh ky va kiem to a n b a t thUdng
Ngdai c6n nhieu cach khac de phan loai kiem toan nhu: theo thdi diem kiem toan v6i thdi diem phat sinh cua cac nghiep vu, sU kien co kiem toan trUdc (tien kiem), kiem toan (kiem toan hien hanh) va kiem toan sau (hau kiem); theo tinh chat va pham vi tien hanh kiem toan co kiem toan toan dien va kiem toan chuyen de v.v
1.6 QUY TRINH KIEM TOAN
♦j
Cac loai kiem toan khac co nhting quy trinh kiem toan dac thu khac Tuy nhien tren mot pham vi chung, tat ca cac loai kiem toan deu co quy trinh kiem toan tUdng tu nhau, la quy trinh ba giai doan: Giai doan lap ke hoach kiem todn;
giai doan thiic hien kiem todn, va giai doan ket thuc kiem todn.
Giai doan lap ke hoach kiem toan gom cac bucic cong viec nhu cong tac chuan bi (tiep nhan khach hang va chuan bi nhan sii, phudng tien chd cu6c kiem tdan); lap ke hoach kiem toan va xay dung chUdng trinh kiem toan
Giai doan thuc hien kiem toan, thuc chat la trien khai
cac noi d u n g tro n g ke hoach kiem to a n va chUdng t r i n h kiem
toan n h lm thu thap bang chUng kiem toan cho cac noi dung va
(26)Chuong I: Nhung van de ca ban cua kiem toan
cac muc tieu da dUdc thiet lap Doi vdi kiem toan BCTC, nhutng noi dung chinh giai doan gom: ThUc hien cac khao sat kiem soat (neu co); thuc hien cac thu tuc phan tich va cac khao sat chi tiet nghiep vu khao sat chi tiet ve so' du
Giai doan ket thuc kiem toan gom cac cong viec nhu tong hop ket qua, lap va cong bo bao cao kiem toan Doi vdi kiem toan BCTC, giai doan thudng bao gom nhutng cong viec nhu: xem xet lai nhUng khoan nd ngoai y muon, xem xet lai nhUng sU kien phat sinh sau, danh gia cac ket qua va lap bad cao kiem toan, cong bo' bao cao kiem toan, va hoan ta t ho sd kiem toan
Ngoai doi vdi mot so loai kiem toan va to chUc kiem
toan dac thu, chUc nang nhiem vu ma cd the cd them giai doan theo ddi kiem tra viec thuc hien nhutng kien nghi ciia kiem toan
Phu luc 1.1 Quy trinh kiem toan dUdc xay dung chung cho cac cuoc kiem toan ve BCTC Quy trinh se dUdc nghien cUu day du hdn d nhUng phan sau cua giao trinh
1.7 CHUAN MI/C KIEM TOAN
Sit c a n th ie t c u a c h u a n mute k ie m to a n• •
Chuan mUc kiem toan dUdc hieu la nhutng quy d in h ve nhUng ngu y en tic , th u tuc cd b an va nhutng h u d n g d i n th e thUc ap d u n g cac nguyen t i c va th u tuc cd b a n tro n g q u a tr i n h kiem toan
Vdi cach hieu nhu vay, chuan mUc kiem toan trUdc het la nhUng nguyen tac va chi’ dan cho ngUdi kiem toan to chUc cuoc kiem toan dat chat lUdng va hieu qua Vdi y nghia nay, chuan
(27)d a n cho cac KTV Thii hai, c h u a n mile kiem to a n dUdc cac to chiic kiem to an va cac to chiic khac sii d u n g lam thudc c h u n g
de d a n h gia c h a t hldng cong viec cua KTV da thiic h ie n tro n g
qua trin h kiem toan Thii ba, c h u a n mile kiem to a n la can cii de cac ddn vi dUdc kiem td a n va nhutng ngUdi k h a c co lien qu an phoi hdp thiic hien qua trin h kiem to a n va sii d u n g cac ket qua cua kiem toan
Vdi y nghla nhu vay, chuan mile kiem tdan khong nhufng la can thiet pham vi moi quoc gia, cho tiing linh viic kiem toan va cho tiing loai to chiic kiem toan ma van de ve chuan mile kiem toan cung trd len rat can thiet tren pham vi quoc te, dac biet dieu kien toan cau hoa nen kinh te the gidi hien
Moi lien h e giufa c h u a n mtfc k ie m t o a n q u o c g ia va c h u a n m iic k ie m to a n q uoc te
Tren binh dien the gidi nay, hau het cac quoc gia can thiet lap cho minh he thong cac chuan mile kiem toan Ben canh do, d pham vi quoc te, khoang niia cuo'i the ky trUdc trd lai day cung xuat hien va ton tai mot he thdng cac chuan mile kiem toan quoc te (ISAs - International Standards on Auditing), la sii ddi hoi ta t yeu cua qua trinh toan cau hoa nen kinh te the
9 y
gidi Cung vdi qua trinh hinh va phat trien, cac he thong chuan mile kiem toan tren day cang cd nhieu moi quan he tac dong qua lai va da chieu Ban dau la hoat dong kiem toan, cd the d nhutng miic do khac nhiing cung da diidc cac quoc gia cho phep hoat dong De kiem soat cac hoat dong kiem toan, cac quoc gia deu thiet lap cho minh mot he thong chuan mile kiem toan Do nhutng quan niem, cach thiic va trin h
(28)Chuong 1: Nhung van de co ban cua kiem toan
kiem toan khac nen he thong chuan mUc kiem toan cua cac quoc gia khac cung co nhutng noi dung va hinh thiic khac De thuan tien cho viec van dung cac chuan muc kiem toan thuc hien kiem toan cac quoc gia khac nhau, Lien doan ke toan quoc te (IFAC) ma triic tiep la Uy ban thiic hanh kiem toan quoc te (IAPC) da doi Uy ban soan thao chuan mUc dam bao va kiem toan quoc te da thiic hien viec so sanh va phan biet sii khac cac tai lieu ve chuan miic kiem toan giUa cac quoc gia va tren cd sd soan thao va phat hanh he thong cac chuan miic kiem toan quoc te n h lm dat dUdc sii chap nhan chung d pham vi quoc te doi vdi cac chuan miic kiem toan Nhii vay, chuan miic kiem toan quoc te dUdc scan thao va phat hanh tren cd sd phan tich, tong hdp, nghien ciiu va lam hai hoa chuan miic kiem tdan cua cac quoc gia Khi duoc phat hanh, chuan miic kiem tdan quoc te trd can cii
0 / # ry
de cac quoc gia hai hoa hoa chuan miic kiem toan cua minh Tuy nhien van de la sii tu nguyen chii khong phai la bat buoc doi vdi moi quoc gia Doi vdi cac quoc gia chua cd he thong chuan miic kiem toan thi he thong chuan miic kiem toan quoc te cd the diidc sit dung nhii mot nen tang de xay diing he thong chuan miic kiem toan cho quoc gia minh Viet Nam la mot trUdng hdp nhu vay
He thdng chuan miic kiem toan Viet Nam dUdc xay diing tren cd sd he thdng chuan miic kiem toan quoc te va phu hdp vdi dieu kien cua Viet Nam Nhutng dieu kien dUdc xem xet :huyen hoa he thong chuan miic kiem toan quoc te sang he thong chuan miic kiem toan Viet Nam la nhutng dieu kien ve kinh te, chinh tri, luat phap, v&n hoa, tap quan, trinh cua -dem toan vien,
(29)th o n g c h u a n miic kiem to a n
Nhin chung, d dien rong, cac he thong chuan muc ve kiem toan deu co cau true tiidng tu nhau, gom bo phan rieng biet nhung khong biet lap, la mot he thong cac chuan mile chuyen mon dUdc dat dUdi nhufng quy tic co tinh nghiem ngat va tinh chuan miic cao ve dao diic nghe nghiep
Quy tac ve dao due nghe nghiep
De chi dao chung ve pham chat dao diic nghe nghiep, bao trum len he thong chuan miic kiem toan, la quy tic ve dao diic nghe nghiep Quy tic bao gom nhiing nguyen tic cd ban nhu: chinh triic; khach quan; nang liic chuyen mon va tinh than trong; tinh bi mat; tii cach nghe nghiep; va tuan thu chuan miic chuyen mon Nhiing nguyen tic chi phoi ta t ca moi ngiidi hoat dong linh viic kiem toan, gom ca kiem toan doc lap, kiem toan Nha nUdc, kiem toan noi bo va ca nhiing ngUdi co trinh chuyen mon nhiing khong triic tiep hanh nghe ke toan, kiem toan nhu nhiing ngUdi hdat dong cac linh viic tii van, dao tao v.v Tuy nhien pham vi va miic yeu cau cua cac nguyen tic cung co sii phan biet cho ba nhom khac nhau: Nhom A, ap dung cho tat ca cac kiem toan vien chuyen nghiep; Nhom B, chi ap dung cho KTV hanh nghe; va Nhom C, ap dung cho KTV lam d cac linh viic khac
C) Viet Nam hien nay, Quy tic ve dao diic nghe nghiep doi v6i ngiidi lam ke tdan va ngtfdi lam kiem tdan da dUdc bar hanh thed Quyet dinh 87/2005/QD-BTC cua B6 Tai chinh, ngaj 28 thang 12 nam 2005
(30)Chuang / Nhung van de ca ban cua kiem toan
Nhiing chuan miic t huyen mdn
Nhin chung, he thong chuan mUc kiem toan quoc te ve kiem toan BCTC, cac chuan mUc kiem toan dUdc chia nhom cho nhutng noi dung khac Nhom (100 - 119): Nhutng van de gidi thieu chung; Nhom (200 - 299): Nhutng
f _
nguyen tac chung va trach nhiem; Nh6m (300 - 499): Danh gia rui rd va nhufng noi dung doi vdi rui ro da dUdc danh gia; Nhom (500 - 599): Bang chiing kiem toan; Nh6m (600 - 699): Sii dung tu lieu cua nhUng ben khac; Nh6m (700 - 799): Ket luan va bao cao kiem toan; Nhom (800 - 899): Cac linh viic dac biet Ngoai nhUng chuan miic kiem toan, he thong co nhufng chuan miic cho nhUng linh viic hoat dpng khac nhU: Chuan miic ve soat xet, kiem tra han che nhutng thong tin tai chinh; Chuan miic ve nhOng dich vu dam bao khac; va Chuan miic ve nhUng dich vu lien quan (Phu luc 1.2 se cho thay khai quat ve cac nhom chuan mUc IFAC ban hanh Danh muc cac chuan miic kiem toan quoc te se dUdc trinh bay d phu luc 1.3)
H in h th u c p h a p ly cua c h u a n m iic k ie m to d n
Tuy theo moi quoc gia khac m a tr a c h n h ie m n g h ie n
ciiu, han hanh va quan ly chuan miic kiem to a n c6 th e th u o c cac
to chUc va cd quan khac C6 nU6c tr a c h n h ie m n a y thuoc
ve to chUc nghe nghiep kiem toan nhung cu n g co nUdc lai "thuoc
Chinh phu, vay hinh thUc phap ly cua c h u a n miic k iem to a n
c u n g khac O Viet Nam, cong viec so an th a o , cong bo' va
quan ly chuan miic kiem toan hien n ay dUdc giad cho Bo Tai chinh la ddn vi chu tri thiic hien va dd vay, cac c h u a n miic k ie m
toan hien co gia tri phap ly ve mat Nha nU6c
(31)t o a n
Viec soan thao va cong bo" cac chuan mUc kiem toan nhin chung duoc thuc hien theo mot quy trinh tUdng doi nghiem ngat De soan thao va ban hanh cac chuan mile kiem toan, cac qjaoc gia cung nhu Lien doan Ke toan quoc te deu th an h lap Ban (hoac Uy ban) soan thao chuan mUc kiem toan va dudi la cac tieu ban Moi quoc gia khac co the co quy trinh cu the khac nhau, nhien ban dau moi chuan muc kiem toan thudng duoc giao cho mot tieu ban co trach nhiem nghien cUu va chuan bi ban thao Sau do, ban thao dUdc dUa thao luan va lay y kien cua Ban (hoac Uy ban) Sau tiep thu y kien, ban thao lai dUOc dUa thao luan va lay y kien rong rai cua nhieu th an h vien, gom ca cac nha khoa hoc, cac chuyen gia ke toan kiem toan, cac doanh nghiep kiem toan, va nhieu to chiic khac Sau ban thao dUdc dUa gop y nhan xet bcli nhiing ca nhan, to chiic dUdc chi dinh Ket qua hoan thien sau budc nay, theo moi quoc gia khac ma ban thao dUdc thong qua theo cd che bo phieu hoac thong ke theo chieu hudng thuan
C h u a n m u c k ie m todn kiem to d n N h a nude
Nhiing noi dung tren day ve chuan miic kiem toan dUdc
nghien ciiu va trin h bay chu yeu cho linh viic kiem toan doc lap Doi vdi linh viic kiem toan Nha nUdc, cau true he thong chuan mijc kiem toan cung bao gom bo phan la nhiing chuan miic chung va nhiing chuan miic thiic hanh
Chuan miic chung bao gom nhiing van de ve dao diic nghe nghiep n h u doc lap, n&ng liic, than v.v Day la
(32)Chuang 1: Nhiing van de ca ban cua kiem toan
nhiing yeu cau dUdc dat doi vdi ca cac KTV va cc) quan kiem toan Nha niidc Ngoai tren pham vi quoc te, To chiic quoc te cua cac cd quan kiem toan toi cao, goi ta t la INTOSAI - International Organization of Supreme Audit Institutions co nhiing quy dinh chung nhung chi ap dung cho cac cd quan kiem toan toi cao (SAI) hay goi la cd quan kiem toan Nha nU6c Do la cac chuan mile nhU: Tuyen mo nhan vien; P hat trien dao tao can bo; Chuan bi cac cam nang, tai lieu hiidng d in nghiep vu; va Boi diidng ky nang va kinh nghiem kiem toan cho cac KTV
Q
Nhiing chuan miic thiic hanh kiem toan N niidc gom cac chuan miic ve lap ke hoach, giam sat, nghien ciiu va danh gia he thong kiem soat noi bo, cac budc va quy trin h kiem
x *> O
toan, bang chiing kiem toan, phan tich danh gia va cac chuan miic ve bao cao kiem tdan
P hu lu c 1.1:• •
Quy trinh kiem tdan dtfdc xay diing cho kiem toan BCTC:
(33)Thtrc hien cac thu tuc phan ttch va khao sat chi tiet so
dir
(fia i doan ket thuc kiem toan:
Thap Trung binh Cao hoac kh6ng ro Thuc hi^n cac thu tuc phan lich
Khao sat phi tiet doi vcri cac khoan muc chu yeu Thuc hien them cac khao sat d6'i vai cac so du
Soat xet cac khoan no bat thucmg Xem xet cac sir ki£n phat sinh sau
Danh gia ktft qua
Thu thap cac b&ng chumg cu6i cung Lap bao cao kiem toan
Cong b6 bao cao kiem loan
(34)Chuang I: Nhung van de ca ban cua kiem toan
P h u luc 1.2: Cau true cac tuyen bo chinh thiic cua IAASB (2004)
Quy tik dao dt'rc cua IFAC doi vdri ke toan vien chuyen nghiep
Cac loai dich vu duoc tuyen bo boi IAASB
ISQCs -99 Cac chuan muc quoc t£ ve kiem soat chat luong Khu6n mSu quoc te \i cac hop dong dam bao
Kiem todn va soat xet thong tin tai chinh
ISAs 100 - 999 Cac chuan muc quoc
te ve kiem toan
IAPSs 1000-1999 Cac bao cao hanh nghe
kiem toan quoc te
ISREs 2000-2699 Chuan muc quoc te ve
hup dong soat xet
IREPSs 2700-2999 (Danh cho) Bao cao cac
hap dong soat xet
Cac hop ddng dam bao khac khong phai la kiem todn va
soat xet thong tin tai chinh
ISAEs 3000-3699 Cac chuan muc quoc te ve
cac hop dong dam bao
IAEPSs 3700-3999 (Danh cho) Bao cao thuc hanh hop dong dam bao
ISRSs 4000-4699 Cac chuan muc quoc te ve
djch vu lien quan
Dich vu co lien quan
IRSPSs 4700-4999 (Danh cho) Bao cao c£c djch
vu tien quan
Nguon: So lay cam nang kiem todn, IFAC, 2004
(35)Phu luc 1.3: • • Cac Chuan mUc • kiem toan cua Viet Nam •
✓
(VSAs) quan he tham chieu vdi Chuan mUc kiem toan quoc te (ISAs)
TT VSA T en c h u a n mufc• ISA
100 - 199: Nhufng v a n de c h u n g
1 Framework o f ISAs 120
200 - 299: T c h n h ie m•
2 200, Muc tieu va nguyen tac cd ban chi phoi kiem toan BCTC
Objective and General Principles Governing an Audit o f Financial Statements
200
3 210 , Hdp ddng kiem toan
Terms o f Audit Engagements
210
4 220 [v Kiem soat chat lUdng hoat dong kiem toan
Quality Control for Audit Work
220
5 230 , Ho sd kiem tdan
Documentation
230
6 240 m Gian lan va sai sot
Fraud and Error
240
7 250n Xem xet tinh tuan thu phap luat va quy dinh kiem toan BCTC
Considercuum of Laws and Regulations in an Audit o f Financial Statements
250
(36)Chuong 1: Nhung van de co ban cua kiSm todn
8 260v,i Trao doi cac van de quan phat sinh kiem toan vcri Ban lanh dao dan vj dugc kiem toan;
Communication of Audit Matters
With Those Charged With Governance
260
300 - 499: D a n h gia r u i ro v a nhufng n oi d u n g lie n q u a n
9 300,„ Lap ke hoach kiem toan
Planning
300
10 310„ Hieu biet ve tinh hinh kinh doanh
Knowledge o f the Business
31V
11 Understanding the Entity and Its Environment
and Assessing the Risks o f Material Misstatement 315
12 320IVTinh yeu kiem toan
Audit Materiality
320
13 330v,i Thu tuc kiem toan tren cd sd danh gia rui ro
The Auditor's Procedures in Response to Assessed Risks
330
14 400ni Danh gia rui ro va kiem soat noi bo
Risk Assessments and Internal Control
400
15 401v Thuc hien kiem toan moi trU dng t i n hoc
Audit in a Computer
Information Systems Environment
401
16 402VI Cac yeu to" can xem xet kiem to a n ddn vi co
sii dung dich vu ben ngoai
H<?c vi$n Tai chinh K
(37)Audit Considerations Relating to Entities Using Service Organizations
402
1 500 - 599: B ang chufng k ie m to a n
17
i !
5 0 ,, Bang chiing kiem toan
i Audit Evidence
500
1 I V BSng chiing kiem toan - xem xet them doi vdi
nhiing khoan muc dac biet
Audit Evidence - Additional considerations for Specific Items
501
1
|
5 V i i Thong tin xac nhan tif ben ngoai
External Confirmations
505
2 0.! 510,, Hop dong kiem toan nam dau tien - so" dtf dau ky Initial Engagements - Opening Balances
510
2 | 520,, f
Quy trinh phan tich
Analytical Procedures
520
2 m Lay mau kiem toan va cac thu tuc liia chon khac
Audit Sampling
530
2 m
O y
Kiem toan cac Udc tmh ke toan
Audit of Accounting Estimates
540
2 5 V1I Kiem toan viec xac dinh va trinh bay gia tri hop
ly
Auditing Fair Value Measurements and
disclosures
545
(38)Chuong 1: Nhung van de co ban cua kiSm toan
25 550v Cac ben lien quan
Related Parties
550
26 560|VCac sii kien phat sinh sau lap BCTC
Subsequent Events
560
27 57UV Hoat dong lien tuc
Going Concern
570
28 580,, Giai trinh cua giam doc
Management Representations
580
600 • 699: Sif d u n g tai lieu c u a nhufng b e n k h a c
29 600,v Su dung tu lieu cua KTV khac
Using the Work of Another Auditor
600
30 610,,, Su dung tu lieu cua kiem toan noi bo
Considering the Work of Internal Auditing
610
31 620v, Su dung tu lieu cua chuyen gia
Using the Work of an Expert 620
700 - 799: Ket luan va bao cao kiem toan• 32 700, Bao cao kiem toan ve BCTC
The Auditor's Report on Financial Statements
700
33 710v, Thong tin co tinh so sanh
Comparatives
710
34 720v, NhUng thong tin khac tai lieu co BCTC da kiem toan
(39)Other Information in Documents containing Audited Financial Statements
720
800 - 899: Cac linh vufc khac•
35 800v Bao cao kiem toan ve nhiing cong viec dac biet
The Auditor's Report on Special Purpose A udit Engagements
800
36
The Examination o f Prospective Financial Information
810
900 - 999: Cac dich vu lien quan
37 910v Cong tac soat xet BCTC - ^
Engagements to Review Financial Statements'
910
38 920v Kiem tra thong tin tai chinh tren ccf sd cac th u tuc thoa thuan tnidc
Engagements to Perform Agreed-Upon Information
920
39 930Vi Dich vu tong hdp thong tin tai chinh
Engagements to Compile Financial Information
930
Chuan mufc rieng co cua Viet Nam
40 lOOOvi Kiem toan quyet toan von dau tii hoan thanh**
(*: Nhiing chuan miic da chuyen sang loai khac; **: Chuan miic rieng co cua Viet Nam.)
(40)Chuang 1: Nhung van de ca ban cua kiem toan
PHU LUC 1.4• •
CAU TRUC CAC CHUAN MUC KIEM TOAN CUA INTOSAI (KTNN)
1 Cac n g u y en ta c cd b an tr o n g K iem t o a n C h in h p h u la Van dung cac chuan mUc kiem toan cua INTOSAI
lb Cach thiic ap dung cac chuan miic kiem toan INTOSAI theo quan diem cua tiing SAI
lc Trach nhiem giai trinh cong
Id Trach nhiem quan ly cac bao cao tai chinh
le Cac chuan miic ke toan va cac muc tieu hoat dong cua tiing ddn vi duoc kiem toan
If Trinh bay dung dan quan diem tai chinh
lg Kiem soat noi bo va cac van de bat thudng s lh Cac quyen khai thac dOt lieu
li Pham vi kiem tdan
Cac thii6c dd hdat d6ng kiem tdan j
2.1 Cac ch u a n miic chu ng k ie m to d n C h in h p h u
2.1a Trinh cua doi ngu nhan vien
2.1b Dao tao va phat trien nghe nghiep cho cac kiem toan vienO x a
(41)2.1c Cam nang kiem toan va tai lieu hudng d in hoat dong kiem toan
2.Id Cac ky nang, nhan sU va sU giam sat thich hop doi vdi tiing to kiem toan
2.1e Kiem tra chat lUdng cua cac quy trinh kiem toan J 2.2 Cac c h u a n m iic ve dao diic nghe n ghiep
2.2a Doc lap
2.2b Cac mau thuan ve ldi ich 2.2c Nang luc thiic hien cong viec
2.2d Can va lUu tam qua trinh kiem toan9 ty
3 Cac chuan m iic thiic hanh kiem toan Chinh phu
3.1 L ap ke h oach
3.1 Lap ke hoach kiem toan 3.2 G iam s a t va k iem tra
3.2 1Giam sat va kiem tra
3.3 N gh ien cilu va d a n h g ia kiem so a t noi bo
3.3 jNghien c\iu va danh gia he thong kiem soat noi bo 3.4 T uan thu ca c d a o lu a t va quy din h hien h a n h
3.4.1 Tuan thu cac dao luat va quy dinh (Kiem toan Tai chinh) 3.4.2 Tuan thu cac dao luat va quy dinh (Kiem toan hoat dong) 3.4.3 Tuan thu cac dao luat va quy dinh (ThUc hien kiem toan
md rdng)
(42)Chuong 1: Nhung van de ca ban cua kiem toan
S
-Tuan thu cac dao luat va quy dinh (Cac yeu to" loai tru: kiem toan Tai chinh)
3.5 B a n g c h iin g kiem to a n 3.5 B ing chiing kiem toan
3.6 Cac p h a n rich ve b ao cao ta i c h in h
3.6 Cac phan tich ve bao cao tai chinh (Tuan th u cac chuan mUc ke toan dude thiia nhan)
4 Cac c h u a n m iic bao cao tr o n g k ie m t o a n C h in h p h u 4a Cac bao cao kiem toan va y kien kiem toan
4b Hanh vi lien quan den van de gian lan va cac yeu to" bat thudng
(43)PHU LUC 1.5• •
CAU TRUC CAC CHUAN Ml/C KIEM TOAN NOl BO CUA IIA
1 Cac chuan mttfc chung
1000 Muc dich, quyen han va trach nhiem 1100 Doc lap va khach quan
1110 Doc lap ve to chiic
1120 Sii khach quan cua kiem toan vien
1130 Nguy cd anh hiidng den tinh doc lap va khach quan
1200 K h a n a n g chuyen mon va stf th a n tro n g nghe n gh iep
1210 Kha nang chuyen mon
1220 Than nghe nghiep '
1230 Lien tuc phat trien nghe nghiep
1300 ChUcfng tr in h c a i tien va d a m bao c h a t IttOng
1310 Danh gia chUdng trinh dam bao chat lufdng j 1320 Bao cao ve chUdng trinh dam bad chat ltfdng
1330 Sii dung cum tii: “ thiic hien phu hdp v6i chuan miic kiem toan ”
1340 Thong bao ve viec khong tuan thu
(44)Chuong 1: Nhung van de co ban cua kiem toan
2 Cac chuan mufc thufc hanh* * f
2000 Q uan ly hoat dong kiem todn noi bo 2010 Xay diing chUdng trinh hoat dong
2020 Thong bao va phe chuan j
2030 Quan ly nguon liic
2040 Cac chinh sach va thu tuc 2050 Su phoi hdp
2060 Bao cao cho hoi dong quan tri va cac nha quan ly 2100 Noi d u n g cong viec
2110 Quan tri rui ro 2120 Kiem soat
2130 Giam sat
2200 L a p ke hoach cong viec 2201 Nghien cUu de lap ke hoach 2210 Muc tieu cua cong viec
2220 Pham vi cong viec
2230 Phan bo nguon luc cho cong viec 2240 ChUdng trinh cong viec
2300 Thuc hien cong viec 2310 Nhan dang thong tin 2320 Phan tich va danh gia
(45)2330 Ghi chep thong tin 2340 Giam sat cong viec
2400 Thong bao ket qua cong viec 2410 Tieu chuan thong bao
2420 Chat litong thong bao
2430 Cong bo viec khong tuan thu theo cac Chuan miic kiem toan
2440 Thong bao ket qua 2500 Qua trin h g ia m sa t
2600 Ngtfdi qu an ly chap nhan rui ro
(46)Chuang 1: Nhung van de co ban cua kiem toan
CAU HOI ON TAP C H U D N G 1
A CAU HOI TU LUAN
1 K h niem chung ve kiem toan? Hay lam ro:
a) Chu the hoat dong kiem toan - nhufng yeu cau cd ban? b) Nhufng loai thong tin, tai lieu nao co the trd bang chiing kiem toan (ma KTV can thu thap)?
c) Cac loai chuan miic da dUdc thiet lap - Vai tro cua n6? d) Doi tildng cua kiem tdan la gi? Nhufng ldai doi tUdng
kiem toan cu the?
e) Noi dung cot loi cua bao cao kiem toan noi chung? Cac hinh thiic the hien cua bao cao kiem toan?
f) Muc dich cua kiem toan noi chung?
2 Lich sii ddi, hinh va phalf trien kiem toan d niidc ta va tren the gidi cd gi giong va khac nhau? Tai sao?
3 Y^ighia, vai trd va sii can thiet cua kiem toan quan ly?
4 Kiem toan cd nhufng chiic nang gi? Sii p h at trien cua cac chiic nang qua cac thdi ky cd gi giong va khac khong? Tai sao? Hay lien he vdi Viet Nam?
5 Phan biet giiia: doi tiidng va khach the cua kiem tdan? Khach hang va ddn vi diidc kiem tdan?
(47)7 Phan biet sU giong va khac giQa kiem toan hoat dong, kiem toan tuan thu va kiem toan BCTC; giuta kiem toan noi bo, kiem toan Nha nUdc va kiem toan doc lap?
8 Trinh bay noi dung cd ban cua cac giai doan cua mot qui trinh kiem toan?
9 Chuan mUc kiem to a n la gi? Tac d u n g va n g u y e n tic xay dxlng c h u a n mUc kiem to a n d nUdc ta?
10 Mol lien he gifla (hoSc a n h hUdng cua) yeu ca u ve
chuyen m en/ ho&c dao dUc nghe n g h iep / c u a KTV d en c h a t
lUdng k e t q u a kiem toan?
11 Ban giam doc ddn vi dUdc kiem to a n sii d u n g k e t q u a
cua tting loai kiem toan (KTTT, KTBCTC) p h u c v u cho q u a n ly
ddn vi n h u th e nao?
12 Tac dung cua chuan mtfc kiem toan cong viec kilm toan va cong viec kiem soat ch&'t lUdng hoat dong kiem toan?
.£SB
(48)Chuong 1: Nhung van de ca ban cua kiem toan
B CAU HOI TRAC NGHIEM KHACH QUAN
Hay chon cau trd ldi dung cac cau hoi sau:
9
1 Kiem toan ddi hoan toan tii than, vi than va mang tinh ap dat hdn la khach quan
a Dung b Sai
2 Kiem toan doc lap la tat yeu khach quan doi vdi moi nen kinh te
a Dung b Sai
3 Kiem toan chi can thiet cho mot nen kinh te thi triidng khdng can thiet cho mot nen kinh te ke hoach hoa tap trung
a Dung b Sai
4 Kiem toan doc lap la mot hoat dong kinh doanh hoan toan mang tinh ch£t phap ly b i t buoc
a Dung b Sai
5 Tinh doc lap cua KTV chi diidc de cap doi v6i kiem toan doc lap, khdng de cap cho cac loai kiem toan khac
a Dung b Sai
6 Tinh doc lap cua KTV chi diidc the hi§n tren hai mSt
kinh te va tinh cam *
a Dung b Sai
7 Chuan miic dung de danh gia thdng tin doi vdi cac loai kiem toan la hoan toan giong
a Dung b Sai
(49)nU6c va kiem toan doc lap la hoan toan giong
a Dung b Sai
9 Muc dich cu the cua kiem toan noi bo, kiem toan nha• • • • ' nu6c va kiem toan doc lap la hoan toan khac
a Dung b Sai
10 Ket qua va tin cay cua ba loai kiem toan noi bo, kiem toan nha ntfdc va kiem toan doc lap la hoan toan giong
a Dung b Sai
11 Ba loai kiem toan noi bo, kiem toan nha nude va kiem toan doc lap la hoan toan co the thay the cho
a Dung b Sai
12 Chiic nang cua ba loai kiem toan hoat dong, kiem toan tuan thu va kiem toan BCTC la hoan toan giong
a Dung b Sai
13 KTV phai tuan thu chuan miic ke toan thiic hien moi cuoc kiem toan
a Dung b Sai
14 Kiem toan tuan thu co mot ten goi khac la: a Kiem toan nha nu6c
b Kiem toan b i t buoc c Kiem toan tmh qui tie
d Kiem toan sau hoat dong (hau kiem)
e Khong phai mot cac triidng hdp tren
(50)Chuang 1: Nhung van de co ban cua kiem toan
15 Loai kiem toan bat buoc phai co chiing chi h an h nghe la:
a Kiem toan noi bo b Kiem toan nha nu6c c Kiem toan doc lap
d Tat ca cac trUdng hdp tren
e Khdng phai mot cac trU dng hdp tr e n
16 Muc dich cua kiem toan doc lap la:
a Tim kiem, p h a t hien va xii ly gian lan va sai sot b Ldi nhuan qua trinh kinh doanh
c Cung cap thong tin tai chinh tin cay
d Duy tri hoat dong cua cac doanh nghiep dung phap luat
e Tat ca cac trUdng hdp tren
f Khong phai mot cac trU dng h d p t r e n
17 B6 phan kiem toan noi bo cua ddn vi dUdc xem nhu: a M6t to chUc kiem soat cua nha nUdc d at tai ddn vi b Mot bo phan chUc nang cua phong ke toan
c Mot bo phan chUc nang cua ddn vi
d Mot bo phan co tu cach phap n han rieng biet e Tat ca cac trUdng hdp tren
f Khdng phai m6t cac trUdng hdp tren
(51)a Loai kiem toan hoat dong b Kiem toan tuan thu
c Kiem toan BCTC va bao cao ke toan quan tri
e T at ca cac trUdng hdp tre n
f Khong phai mot cac trUdng hdp tren
19 Viet Nam, kiem tdan doc lap dUdc kiem sdat bdi: a To chiic hiep hoi nghe nghiep (Trung Udng hoi ke toan kiem toan Viet Nam)
b Quoc hoi c Cd quan thue
d Cd quan tra tai chinh e Kiem to a n n h a nUdc
f Bo Tai chinh
g T at ca cac trUdng hdp tre n
h Khong phai mot cac trUdng hdp tren 20 Khach the cua kiem toan nha niidc co the la:
a Khach the cua kiem toan doc lap b Khach the cua kiem toan noi bo
c Chi la k h ach the cua kiem to an n h a nUdc m a thoi
d Ca nach the cua kiem toan doc lap va khach the cua kiem toan noi bo
(52)Chuong 2: Cac to chCrc kiem toan va hogt dgng cua cac to chCrc kiem todn
Chi/ong 2
CAC t6 CHtfC KIEM TOAN VA HOAT OdNGm a
CUA CAC t6 CHtfC KIEM TOAN
Hoat dong kiem toan noi chung chu yeu dUdc thuc hien bdi cac to chUc kiem toan Cac to chUc dUdc goi dudi ten hay danh xUng khac nhau, song cd the khai q u at theo ba loai hinh sau:
') o
- To chUc kiem toan noi bo (thudng goi la phong hoac ban
kiem toan noi bo)
- To chUc kiem toan Nha nUdc (thudng goi la cd quan kiem toan Nha nude)
- To’ chUc kiem toan doc lap (thudng goi la doanh nghi§p kiem toan - cong ty, hang hay tap doan kiem toan)
Cach thiic to chtic, vai trd nhiem vu cung n h u noi dung hoat dong cua tUng loai to’ chUc kiem toan ndi tre n cung co nhieu diem rieng biet Dudi day se llim ro ve nhflng k h ia canh chu yeu cua tUng to chUc kiem toan neu tren
2.1 TO CHU*C KIEM TOAN DOC LAP
2.1.1 S u • ra doti va vai tr d cua to chtfc k iem to a n doc• lap
Nhu cau ve thdng tin ndi chung la ta t yeu ddi vdi ngUdi, xet tren gdc ca nhan cung nh u goc to chdc Cac
Hpc vi£n Tai chinh
BBSS
(53)co nhu cau si1 dung thong tin thong thudng thong qua cac bao cao hay van ban thong bao Co rat nhilu ly khach quan va chu quan tac dong den noi dung va tin cay cua cac thong tin va vi vay co the anh hudng nghiem den quyet dinh ciia ngiidi s\i dung cac thong tin lam cd sd Vi du: cac chu doanh nghiep tim cach che dau bdt lo hoac khuyech trUdng hieu qua kinh ddanh, phdng dai kha nang tai chinh Thong tin cua ddn vi cung co the khong dam bao trung thiic, hdp ly neu nhu qua trinh cac nhan vien chuyen mon thiic hien cong viec khong dung quy dinh, khong day du cac thu tuc, hay trinh han che, thieu can trong, Bdi vay, nhiing bad cad hay thdng bad cua ddn vi diia can phai dUdc tham dinh lai ve d6 tin cay Sii tham dinh c6 the dd ngiidi co trinh chuyen mon, co sU doc lap c&n thiet doi v6i ddn vi diidc kiem tdan va c6 trach nhiem n h at dinh
Trdng lich sii kinh te - xa hoi, nen kinh te phat trien manh tad nen sli tach biet re ret giufa quyen sd hiiu va quyen sii dung tai san, nhu cau ve tham dinh thong tin ngiidi sii dung tai san cung cap trd nen cap thiet
Sii pha san cua hang leat td chiic tai chinh, tin dung ldn d Blc My va Tay Au d nhiing nam 30 cua the ky XX da boc lo ro sii han che va yeu kem chiic nang tii kiem tra cua ke toan; va cung doi hoi co mot the thiic mdi dap utng yeu cau quan ly cao hdn va thich b o hdn: kiem tra ngoai ke toan
Can thay ro > * c thiic te hien nhien la: sii tach biet giQa thiic trang hoat dong tai chinh (thong tin tai chinh phat ra) vdi sii ghi nhan, phan anh nhiing thong tin ke toan thiic
(54)Chuang 2: Cac to chCic kiem toan va hoat dong cua c ac to chCrc kiem toan
hien (thong tin tai chinh ke to a n t h u n h a n , p h a n a n h ) N guyen n h a n la nhutng han che cua cac c h in h s a c h k e to a n ; sii m a u th u a n giiia tin h da dang, phong p h u va thufdng x u y e n cu a cac su kien k in h te vdi sii gidi h a n kho t r a n h khoi c u a t r i n h do, phiidng tien, th u n h an , xii ly va p h a n a n h cac sii k ie n k i n h te N hiing th o n g tin da dUdc ke toan th u n h a n , p h a n a n h c a n diidc kiem t r a xem lieu da dam bao tru n g thiic h a y k h o n g ; N g o , m ot liidng cac thdng tin chiia diidc ghi n h a n tr o n g ke to a n n h iin g lai r a t can cho sii xac m in h thiic t r a n g ta i c h in h , do cu n g c a n diidc kiem tra
Cung vdi sii tach biet quyen sc) hiiu vdi quyen stf dung tai san,,tren binh dien xa hci, giiia cac chu the kinh te hinh th an h va phat trien sii lien he, rang buoc, chi phoi lan Tinh hinh va ket qua hoat dong cua mot chu the co anh hiidng den nhieu chu the va cac ben khac co lien quan (goi chung la cac ben co lien quan); Khi do, BCTC hang nam ddn vi lap trd doi tiidng quan tam cua cac ben co lien quan Cac nha dau tii quan tam den sii sinh ldi cua dong von da bo ra; Cac co dong quan tam den miic co tiic dat diidc; Nha cung cap quan tam den kha nang thu hoi tien hang; Nha niidc quan tam den sii phat trien cua ddn vi va nghia vu thue; Moi ben lien quan quan tam d mot goc khac nhau, nhiing deu can n h an diidc BCTC cua ddn vi c6 tin cay - tiic la doi hoi BCTC phai diidc sii tham dinh cua mot ben thii ba doc lap, co trin h chuyen mon, c6 uy tin nghe nghiep va c6 trach nhiem phap ly Dieu cung co nghia la doi hoi ddi va hoat dong cua to chiic kiem toan doc lap
To chiic kiem toan doc lap dong vai trd la mot ben doc lap (ben thii ba) thiic hien chiic nang tham dinh thong tin mot
(55)thcng tin Tii thong tin tai chinh (BCTC) da diidc kiem tdan doc lap xac nhan, ngiidi sii dung thong tin se co cd scl tin cay cho viec diia cac quyet dinh, cac doi sach thich hdp: Nha dau tii quyet dinh tri, md rong hay thu hep miic dau tii; nha cung cap quyet dinh tri, tang ctfdng hay giam thieu miic d6 cung cap vat tu, hang hoa,
Mat khac, ket qua kiem toan tren cung giup cho ddn vi dUdc kiem toan hieu biet lai minh mot cach khach quan hdn; Them vao la nhiing khuyen cao cua KTV doc lap (KTVDL) thii quan ly giup cho cac nha quan ly ddn vi dUa nhufng dieu chinh, uon n l n can thiet hdat dong kinh ddanh cung nhu cong tac quan ly ddn vi
Nen kinh te thi trUdng la manh dat mau md chd sii phat trien cua hdat dong kiem toan doc lap C) cac niidc kinh te thi trUdng phat trien, cac to chiic kiem toan doc lap ddi va hdat dong rat manh me Chinh nhd hoat dong cua cac to chiic kiem toan doc lap gop phan lam cong khai va lanh m anh hoa nen tai chinh, thu hut von va thuc day them hoat dong dau tu
a . ✓ t^> i a* | / I • /?
Ngoai viec kiem toan BCTC, to chiic kiem toan doc lap co the thiic hien cac dich vu kiem toan khac nhii: kiem toan hoat dong, kiem toan tuan thu va thiic hien nhieu dich vu lien quan khac, neu khach hang co yeu c£u
2.1.2 To chufc va hoat dong cua to chute kiem toan doc lap
Cac to chiic kiem toan doc l&p dUdc to chiic theo mo hinh doanh nghiep (thUdng goi la cong ty, ho&c hang kiem toan, ) Nhufng doanh nghiep kiem toan ldn, diidi cong ty co the co
(56)Chuong 2: Cac to chCrc kiem toan va hogt d<png cua cdc to chCfc kiem toan
thanh lap cac chi nhanh hay van phong kiem toan tai cac khu viic, cac dia phudng hay cac quoc gia khac Tren the gidi da hinh nhieu cong ty, nhieu hang kiem toan tam cd co quy mo ldn, co chi nhanh tai nhieu niidc, nhii cac hang KPMG, Ernst& Young, Price Waterhouse Coopers, Deloitte Touche
^ f)
Tohmatsu International, Cung co cong ty kiem toan hoat dong pham vi quoc gia hay mot khu viic, tham chi d mot hay mot so linh viic cu the d Viet Nam, cac td chiic kiem toan doc lap chinh thiic ddi tii nam 1991 vdi cdng ty dau tien la Cong ty kiem toan Viet Nam (VACO) va Cong ty dich vu tii van tai chinh, ke toan va kiem toan (AASC) Den da co tren 130 cong ty kiem toan dang ky hoat dong tai Viet Nam, vdi nhieu loai hinh: Doanh nghiep thuoc sd hiiu nha niidc, Ddanh nghiep 100% von niidc ngoai, Doanh nghiep lien doanh vdi niidc ngoai, Cong ty co phan, Cong ty trach nhiem hiiu han, Cong ty hdp danh Nhiing so dang tang trUdng nhanh cung sii phat trien Cua nen kinh te Viet Nam tien trinh phat trien va hoi nhap vdi kinh te khu viic va the gidi
Hai hinh thiic to chiic cong ty kiem toan doc lap bien la cong ty tii nhan va cong ty hdp danh Cac cong ty kiem toan ve nguyen tic deu phai chiu trach nhiem vo han Tai mot so niidc, triidc day cac cong ty kiem toan than h lap diidi hinh thiic khac: doanh nghiep nha niidc, cong ty co phan, cong ty trach nhiem hiiu han, (vi du: Trung Quoc, Viet Nam), phai diidc chuyen ddi dan ve hai hinh thiic tren
Nhin chung, hdat dong chmh cua doanh nghiep kiem toan la cung cap dich vu kiem toan, ngoai cung co the thiic hien mot so" dich vu khac cho ddn vi khach hang Cac loai dich vu bien co the chia nhii sau:
(57)• • •
Dich vu xac nhan la viec thuc hien kiem tra (kiem toan) va diia ldi xac nhan ve miic tin cay cua cac thong tin tai chinh cua ddn vi diidc kiem toan Cac thong tin tai chinh co the dUdc ddn vi trinh bay BCTC, bao cao quyet toan von dau tu XDCB hay tren bao cao chi tieu kinh phi, bao cao ve chi phi phat sinh cua cac chiidng trinh, cac dii an
Yeu cau kiem tra va xac nhan thong tin tren BCTC co the d miic toan dien, ty my (goi la kiem toan BCTC) hay chi d miic d6 khai quat va chi vdi cac chi tieu, cac can doi chu yeu tren BCTC (goi la soat xet hay kiem tra han che BCTC) Triidng hdp kiem tra va xac nhan cho cac thong tin tai chinh khac thiidng dUdc gdi la dich vu xac nhan khac Cung tii cac yeu cau noi dung kiem tra va xac nhan noi tren nen y kien n han xet cua KTVDL cung co miic dam bao (ve tin cay cua thong tin tai chinh) khac nhau: miic dam bao hop ly (doi vdi kiem toan BCTC); miic dam bao co gidi han (doi vdi kiem tra han che BCTC); miic dam bao hop ly hoac gidi han (doi vdi cac trUdng hdp xac nhan khac)
2) Cac d ic h vu khac:• #
a) Dich vu tit van:
Ddanh nghiep kiem toan cd the thiic hien cung cap cac dich vu tii van.co lien quan den chuyen mon, theo kha nang cua minh va theo quy dinh cua luat phap tiing quoc gia Cac dich vu
tu van thiidng co gom:
- Tu van ve tai chinh: nhtf van de huy dong, khai thac va sii dung cac nguon tai chinh
(58)- Tu van ve thue: cung cap tu van cho khach hang ve Luat thue va cac chinh sach cu the ve thue co lien quan den tiing linh vUc hoat dong, tiing loai kinh doanh, tiing loai san pham, hang hoa; ti'nh toan va ke khai thue;
- Tu van ve nguon nhan luc: cung cap tu van cho khach
v v
hang ve cac nguon nhan luc vdi nhiing tieu thiic cu the phuc vu cho viec tuyen dung, dao tao, sii dung,
- Tu van ve quan ly: nhu thiet lap cd cau bo may quan ly, cac chinh sach va cac phudng phap quan ly
b) Dich vu ke todn: to chiic cong tac ke toan va bo may ke toan; boi diidng, kem cap nghiep vu chd nhan vien ke tdan cua khach hang; giii va ghi so ke toan; lap BCTC,
c) Dich vu kiem tra thong tin tai chinh tren cd sd cac thu tuc da thoa thuan: Tien hanh kiem tra theo cac th u tuc da thoa thuan giiia khach hang vdi KTVDL va dUa ket qua kiem tra
d) Dich vu dinh gia tai san: danh gia, xac dinh tri gia tai san cho khach hang
e) Dich vu boi diidng, cap nhat kien thiic ve tai chinh, ke todn, kiem todn.
g) Dich vu khac.
Cac dich vu doanh nghiep kiem toan cung cap cho khach hang deu diidc thiic hien tren nguyen t i c thoa thuan, trii nhiing triidng hdp dUdc luat phap quy dinh rieng Doanh nghiep kiem toan co nghia vu to chiic thiic hien hdp ddng cung cap dich vu Khach hang cd nghia vu th a n h toan cho doanh nghiep kiem toan phi dich vu da thoa thuan
Chuang 2: Cac to chuc kiem toan va hoat dpng cua cac to chOc kiem toan
(59)* Kiem todn vien doc lap:
NgUdi thuc hien cong viec kiem toan diidc goi chung la KTV Thdng thudng, KTV hanh nghe thuoc doanh nghiep kiem toan diidc gdi la KTV doc l&p Danh xiing cua KTV doc lap (tii day se goi t i t la KTV) d tiing quoc gia co the khong giong Vf du, d cac nUdc n h u My, Canada, Trung Quoc KTV diidc goi la “ke toan vien cong chiing” (Certified Public Accountant - CPA); d Anh, Scdtland goi la “giam dinh vien ke toan” (Chartered Accountant - CA); b Phap dUdc goi la “chuyen vien ke toan” CExpert Comptable). Nhiing KTV khong chi thiic hien dich vu kiem toan ma cung cap nhieu loai dich vu khac, nhii: ke toan, tii van quan ly,
Ve nguyen tic, KTV phai la ngtfdi dam bao cac yeu cau cd ban: c6 ky nang va kha nang (trinh chuyen mon va nSng liic hoat dong) tiidng xiing va pham chat dao diic nghe nghiep
- Trinh chuyen mon co diidc nhd sii dao tao, trang bi kien thiic chuyen mon ve mat ly luan va thiic tiln Kien thiic ve cac linh viic chu yeu nhu ke toan, phap luat, kiem toan, la khong the thieu Kien thiic chuyen mon phai dtfdc bo sung, cap nhat thiidng xuyen theo thdi gian de tri \ k nang cao trinh Ben canh do, KTVDL phai c6 n&ng liic thiic hien va to chiic cong viec kiem tra, phan tich, thu tM p b ln g chiing,
- KTV phai la ngiidi dam bao co dao diic n g h i nghiep thlch hdp Thed Chuan miic kiem tdan quoc te cung nhii Chuan miic kiem toan Viet Nam (CM so" 200) thi KTV phai dam bao cac nguyen tic dao dtic nghe nghiep sau day: Doc lap; Chinh
(60)Chuang 2: Cac to chOc kiem toan va hoat dong cua cac t6 chCic kiem toan
triic; Khach quan; Nang luc chuyen mon va tinh than trong; Tinh bao mat; Tinh chuyen nghiep (Tii cach nghe nghiep); Tuan thu chuan miic chuyen mon
+ Doc lap duoc coi la mot nguyen tic hanh nghe cd ban cua KTV Trdng qua trinh kiem toan, KTV phai doc lap ve mat chuyen mon; khong bi sii chi phoi hoac tac dong cua bat ky ldi ich vat chat hoac tinh than nao lam anh hiidng den sii trung thiic, khach quan va doc lap nghe nghiep cua minh (vi du: khong co ldi l'ch kinh te vdi ddn vi diidc kiem tdan; khdng c6 quan he than thuoc vdi cac nha quan ly ddn vi; khdng viia lam dich vu ke toan va dich vu kiem toan cho cung mot ddn vi, )
+ Chinh triic: KTV phai dam bao th in g th in , trung thiic va co chinh kien ro rang
+ Khach quan: KTV phai nhin nhan cac sii kien, hien tiidng dung nhii no von co; ton sii that, khong thien kien hay kien
+ KTV phai thiic hien cong viec kiem toan vdi day du nang liic chuyen mon can thiet va vdi sii than cao nhat (tmh hoai nghi nghe nghiep)
+ Bao mat: KTV phai bao mat cac thong tin co diidc
q
qua trinh kiem toan; trijf triidng hdp diidc sii cho phep, sii uy quyen cua ddn vi diidc kiem toan, hay phai cong khai theo quy dinh cua phap luat (nghia vu phap ly ho&c pham vi quyen han nghe nghiep da diidc lu&t phap quy dinh)
+ KTV phai thiidng xuyen the hien tinh chuyen nghiep treng qua trinh kiem toan; trau doi, bao ve va nang cao uy tin nghe nghiep
(61)quy dinh cua chuan mile chuyen mon (Chuan miic quoc te hay Chuan miic quoc gia) da duoc chap nhan
* H iep hoi nghe nghiep:
Hoat dong kiem toan doc lap moi quoc gia diidc quy dinh bdi phap luat; chiu sii kiem soat cua Nha niidc theo nhiing quy dinh cu the Tuy nhien, ve mat chuyen mon, sii hiidng dan hoat dong cho cac doanh nghiep kiem toan va KTV thiidng hiep hoi nghe nghiep kiem toan dam nhan
Tren pham vi quoc te, Lien doan ke toan quoc te (International Federation of Accountants - IFAC - lap nam 1977) la to chiic hiep hoi nghe nghiep chung cho ca hai linh viic ke toan va kiem toan Trong IFAC co cac Uy ban triic thuoc dam nhan tiing mang cong viec, co Uy ban thiic hanh kiem toan quoc te (International Auditing Pratices Committee - IAPC) chiu trach nhiem soan thao, ban hanh cac chuan miic kiem toan (triidc day la cac nguyen t&c chi dao kiem toan quoc te - IAG) va hiidng d in cac dich vu khac co lien quan; Uy ban dao diic nghe nghiep chiu trach nhiem xay diing va ban hanh quy tSc dao diic nghe nghiep va nhiing hiidng d i n co lien quan Ngoai co cac Uy ban khac: Uy ban ke toan quan tri va tai chinh, Uy ban linh viic cong, Uy ban cong nghe thong tin, <Nam 2004, IAPC diidc doi ten Uy ban soan thao chuan miic dam bao va kiem toan quoc te - International Auditting and A s ^ n c e Standards Board - LAASB>
IFAC cung vdi Uy ban chuan miic ke toan quoc te (International Accounting Standards Committee - LASC - lap nam 1973) da ky tuyen bo" chung thang nam 1983, theo
(62)Chuong 2: Cac to chuc kiem toan va hoat dgng cua cac to chCrc kiem toan
do, neu da la vien cua IFAC thi cung co nghia la th an h vien cua IASC
Muc tieu chinh cua IFAC neu tro n g h ie n chU dng t h a n h
lap la “phat trien va tang ctfdng sli phoi hdp n g h ie p vu ke to a n
bhng cac chuan miic hai hoa tren pham vi to a n th e gidi” Cac hoat dong cua to chutc nham khuyen k h ic h cac t h a n h v ie n d
cac quoc gia tim dUdc tieng noi chung th eo n h iin g c h u a n mile
pho bien va dieu mang lai ldi ich chd cac quoc gia t h a n h vien
Tren binh dien quoc gia, ndi da co hoat dong kiem toan d6c lap, phan 16n cung lap hiep hoi nghe nghiep cua ke toan vien, KTV, nhii:
0
- Hiep hoi ke toan vien Hoa Ky (AAA)
- Hoc vien ke toan vien cong chiing Hoa Ky (AICPA) • Hoc vien ke toan vien cong chiing Canada (CICA)
- Hoc vien giam dinh vien ke toan Anh quoc va Xii Uen (ICAEW)
Thanh vien cua hiep hoi noi tren thiidng bao gom ke toan vien, KTV, cac doanh nghiep kiem toan va co the co ca mot so to chiic khac chuyen nganh khac co lien quan m at thiet
Hoat dong cua hiep hoi nghe nghiep chu yeu la xay diing, ban hanh cac chuan miic quoc gia ve ke toan, kiem toan va hiidng dan thiic hien cac thong le, chuan miic; Hiictag d i n nghiep vu va phat trien nghe nghiep;
2j *
0 Viet Nam, hien tai da co Hoi ke toan th a n h lap cuoi nam 1994 (theo Quyet dinh so 12/TTg 10 th an g 01 nSm
(63)lan thii 3, Hoi Ke toan Viet Nam doi ten Hoi Ke toan va Kiem toan Viet Nam va dang la hiep hoi nghe nghiep chung cua ca ke toan va kiem toan Tuy vay, hoat dong cua Hoi ke toan chu yeu han che d tuyen truyen, bien va huan luyen nghiep vu Sau co Luat ke toan (thang nam 2003) va cac nghi dinh hiidng dan thi vai trd cua Hoi ke toan dUdc tang ciidng them mot bade; Tuy vay, cong viec xay diing cac chuan miic ke toan, kiem toan Viet Nam, hoi chi la vien tham gia diidi sii chu tri cua Bo Tai chinh Rieng ve linh viic kiem toan, cuoi n&m 2004 da b i t dau xuc tien van dong th an h lap Hoi KTV hanh nghe de hiidng d in chuyen mon va bao ve quyen ldi cho KTV va cac doanh nghiep kiem toan Hoi KTV hanh nghe Viet Nam (VietNam Association Certified Practicing Auditors - VACPA) da chinh thiic ddi tii thang 4/2005, vdi liidng vien mdi lap la hdn 300 KTV tii hdn 80 cong ty kiem toan dang hoat dong tai Viet Nam
2.2 TO CHUC KIEM TOAN NHA NUtfC
2.2.1 Chiic nang va vai tro cua to chiic kiem toan Nha nifefe
To chiic kiem toan nha niidc la mot to chiic chuyen mon thuoc he thong cd quan quan ly cua Nha niidc, diidc th an h lap d$ thiic hien cong viec kiem toan doi vdi cac ddn vi, to chiic thuoc sd hiiu Nha nude (thiidng goi la khu viic cong) Tai tiing quoc gia, co the quy djnh ve cac chiic n&ng, nhiem vu cu the cua to chiic kiem toan nha nUdc co nhiing diem khong hoan toan giong
(64)Chuang 2: Cac to chCrc kien toan v'c hoat ddng cua cac to chuc kiem toon
To chiic kiem toan nh-.i nude dong vai tro la mot cong cu quan ly'cua Nha niidc, due biet la quan ly chi tieu ngan sach nha nude; giup Nha niidc nam bat va cung co dieu hanh hoat dong cua cac ddn vi, cac to chiic viec tuan thu luat phap va cac quy dinh khac cua Nha nUdc nhii: viec tuan thu Luat Doanh nghiep, Luat Thue GTGT, Luat bao ve moi trUdng, Luat ke toan,
Nha nUdc lap to chiic kiem toan nha nUdc; to chiic
nay hoat dong theo quy dinh cua phap luat va diidi sii dieu hanh cua Nha nude noi chung Tuy nhien, sii quan ly, chi dao va dieu hanh hoat dong doi vdi to chiic kiem toan nha niidc d tiing quoc gia lai thuoc luat phap cu the cua tiing niidc Vi du, d Viet Nam, heat ddng cua kiem tdan nha niidc diidc the che hoa bang Luat kiem toan Nha niidc (Quoc hoi khoa 11, ky hop thii thong qua thang nam 2005 va co hieu liic tCf n g ay 01 thang 01 nam 2006)
2.2.2 To chiic va hoat dong cua to chiic kiem toan Nha niidc
Tai nhieu quoc gia tren the gidi, to chiic kiem toan nha niicic thiidng diidc lap diidi dang mot cd quan chuyen men, goi la cd quan kiem toan nha niidc (hoac vdi mot danh xiing khac) To chiic kiem toan nha niidc mot quoc gia cung co the phan chia cac cap: Kiem toan nha niidc Trung lidng, Kiem toan nha nUdc dia phiidng hay khu viic dia ly
Tren the gidi hien nay, thiic te mo hinh to chiic bo may kiem toan nha niidc triic thuoc he thong quan ly cu the co mot so dang chinh sau:
(65)- Mo hinh to chiic bo may kiem toan nha niidc doc lap he thong cd quan lap phap va he thong co quan hanh phap: To chiic kiem toan nha nUdc phat huy dUdc day du, manh me tinh doc lap qua trinh thiic hien cong viec chuyen mon Mo hinh diidc cac niidc co nen kiem toan ddi va p hat trien viing va co nha niidc phap quyen manh (vl du: Kiem toan nha niidc d CHLB Diic, Toa Tham ke d Cong hoa Phap)
9
- Mo hinh to chiic bo may kiem toan nha niidc triic thuoc mot he thong (hanh phap hay lap phap)
Neu triic thuoc he thong cd quan hanh phap, to chiic
9 #1
kiem toan nha nude co the triic thuoc Chinh phu (Noi cac), vi du d Trung Quoc, Nhat Ban, Mo hinh giup Chinh phu nam bat va dieu hanh nhanh nhay qua trinh thiic hien thu chi ngan sach va hoat dong cua cac ddn vi, to chiic
Neu triic thuoc he thong cd quan lap phap, to chiic kiem toan nha nude la mot cd quan chuyen men cua Quoc hoi (Nghi vien), vi du d Anh, Thuy Dien, Nga, My, Me hinh giup chd Quoc hoi viec kiem tra, giam sat viec thiic hien cac quy dinh phap luat cua cac ddn vi, td chiic - ke ca del vdi Chinh phu, va nhd trd giup die liic cho viec xay diing cac sic lu at cu the
Trong noi bo cd quan kiem toan nha nude cd the cd moi lien he doc - cap tren, cap diidi (cd quan kiem tdan Trung Udng - cd quan kiem toan Dia phUdng hay Khu viic) va mo'i lien he ngang • cung cap (d Trung lidng hay d Dia phiidng, Khu viic) The hien mdi lien he la lien he triic tuyen hoac lien he chiic nSng Cd che heat dong cua to chiic kiem toan nha niidc la cd che hoi ddng (ddng sii) va cd che thu trUdng
(66)Ve hoat dong: To chiic kiem toan nha nii6c cung co the thuc hien cac loai kiem toan: kiem toan tai chinh (kiem toan BCTC), kiem toan hoat dong va kiem toan tuan thu; chu yeu la kiem toan de xem xet, danh gia cac ddn vi qua trinh chap hanh luat phap va cac chinh sach, che cua Nha niicic da ban hanh Dieu cang cho thay vai tro quan d&c biet cua kiem toan nha nude quan ly dat nUdc
Chuang 2: Cac to chdc kiem toan va hoat dgng cua cac to chCtc kiem toan
Tai Phap, cd quan kiem toan quoc gia la Toa Tham ke
(Cour des Comptes) lap tii nam 1807 va cho den nam
1982 hinh tiep cac cd quan kiem tdan dia phUdng
Tai My, Van phong Trach nhiem giai trinh (GAO) diidc lap tii nam 1921 va triic thuoc Ha vien (Quoc hoi)
Tai -Ganada, Van phong Tong ke toan (General
Accounting Office) diidc lap rat s6m (nam 1878)
Tai Viet Nam, cd quan Kiem todn Nha niCdc diidc lap tii nam 1994 theo Nghi dinh so' 70/CP 11 thang nam 1994 cua Chinh phu va la cd quan chuyen mon triic thuoc Chinh phu (Thu tudng Chinh phu) Trai qua hdn mUdi n&m hoat dong, Kiem toan Nha niicic Viet Nam da tiing budc phat trien vijfng chac va thiic hien nhieu cuoc kiem toan ldn, dong gop quan chd viec chan chinh cong tac quan ly tai chinh noi rieng va viec chap hanh phap luat noi chung Hien nay, theo Luat Kiem toan Nha nu6c da diidc Quoc hdi nUdc Cong hoa xa hoi chu nghia Viet Nam thcng qua, kiem tdan Nha niidc la mot cd quan dd Quoc hoi lap va hoat dong doc lap theo quy dinh cua phap luat
(67)* Kiem todn vien nha nude
KTV bo may kiem toan nha nUdc thudng diidc goi la KTV nha niidc (State Auditors) KTV nha niidc thuoc he thong cong chiic cua nha nUdc, phai dam bao nhutng tieu chuan ve chuyen mon cung nhii cac tieu chuan khac mot miic n h at dinh Tuy theo luat phap cua tiing quoc gia, KTV nha niidc co the diidc tuyen dung hay bd nhiem Heat ddng chuyen mon cua KTV nha niidc phu hdp vdi luat phap va vdi quy dinh chuyen mon
* Hiep hoi nghe nghiep
I A1 1 * /? | / \ , /, T * A/ * a'
To chiic kiem toan nha nUdc d cac quoc gia deu hinh tren pham vi quoc gia Vi vay, hiep hoi nghe nghiep chi diidc lap tren pham vi khu viic va quoc te
Tren pham vi quoc te, hiep hoi nghe nghiep dUdc hinh tii nam 1963, la to chiic quoc te cac cd quan kiem toan toi cao (International Organization of Supreme Audit Institute - INTOSAI), hien da cd hdn 170 niidc tham gia
9 ^
Tren binh dien khu viic, vi du d khu viic Chau A, to chiic cac cd quan kiem tdan toi cad Asian (Asian Organization of Supreme Audit Institute - ASOSAI) da lap tii 1979, hien da cd hdn 40 vien, treng dd cd kiem toan Nha nUdc Viet Nam
Hiep hoi quoc te va hiep hoi khu viic hoat dong chu yeu la cau noi chung giiia cac KTV va la dien dan chung cho cac nUdc tham gia cung cap thdng tin ve hoat dong, trao doi chuyen mdn va kinh nghiem,
(68)Chuang 2: Cac to chuc kiem toan va hoat dgng cua cac tochQc kiem toan
■ gg" — ■■ ■ - ■■ i ■_ ■ ' - ■ ■ ■■ ' j—9 2.3 TO CHtfC KIEM TOAN NOl BO
2.3.1 Chiic n a n g va vai tr o cua to chiic kiem toan
noi bo
De kiem soat cac hoat dong don vi, ban than cac nha quan ly ddn vi can to chiic cong tac tu kiem soat, trU6c het la til viec thiet lap cac chinh sach, cac thu tuc kiem seat; Tiep den la trien khai cac chinh sach, thu tuc kiem seat d6, va sau nuta la kiem tra, danh gia cac hoat dong kinh doanh, viec thiic hien cac menh lenh hay ke hoach da de cung nhii hoat dong
9
kiem soat noi bo da thiic thi
Viec kiem tra, danh gia hoat dong cua ddn vi n6i chung
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va hdat dpng kiem soat noi bo noi rieng co the dUdc thiic hien bdi ban than cac nha quan ly (thiidng la d ddn vi c6 quy m6 nho hoac kiem tra cac van de rieng re) hoac bo phan chuyen trach lam cong viec (khi quy mo ddn vi 16n hdn hay pham vi ndi dung kiem tra rong hdn)
Trong xu hudng chung, sii phat trien cua cac ddn vi ve ca sd liidng va quy mo, tai cac ddn vi tii thiet lap met bd ph£n
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chuyen mon chuyen trach to chiic thiic hien cong viec kiem tra, danh gia hoat dong kinh doanh va cong tac quan ly cua chmh ddn vj la mot nhu cau khach quan Do cung chinh la ly ddi va phat trien cua to chiic kiem toan noi bo va hoat dong kiem toan noi bo
Theo Hiep hoi KTV noi bo quoc te (Institute of Internal Auditors) thi “kiem toan noi bo la mot chiic nang danh gia doc lap ben to chiic, de kiem tra va danh gia cac hoat dong cua to chiic, nhii la mot hoat dong phuc vu to chiic”.
(69)cong cu quan ly cua cac nha quan ly ddn vi, phuc vu dac liic cho quan ly hoat dong cua chinh ddn vi
Chiic nang chu yeu cua to chiic la thiic hien viec kiem tra va danh gia doi vdi cac hoat dong ban than ddn vi, vdi nhiing ndi dung cu the nhii da trinh bay tren day Ddi tiidng kiem toan cua kiem toan noi bo la cac hoat dong ddn vi, bao gom san xuat kinh doanh, tai chinh ke toan va viec thiic hien cac quy dinh phap luat, cac chinh sach che
Pham vi noi dung kiem tra, danh gia (chiic nang cu the) chu yeu gom:
- Ra soat lai hoat dong cua he thong ke toan va he thong KSNB; Giam sat hoat dong cua cac he thong (tinh phu hdp; sii hien hOu; tinh thiidng xuyen, lien tuc)
- Kiem tra lai cac thdng tin trdng cac linh viic cua ddn vi, bad gdm ca thong tin tai chinh va thong tin phi tai chinh (thong tin tac nghiep, thong tin dieu hanh, ) tren cac khia canh lien quan; Xem xet ve miic tin cay cua cac thong tin; Tham dinh cac triidng hdp ca biet theo yeu cau cua cac nha quan ly
- Kiem tra, danh gia ve tinh kinh te, tinh hieu liic va tinh hieu qua cua cac hoat dong ddn vi
Tuy nhien, cung can thay ro rang, n6i dung cu the cua cong viec kiem tra, danh gia thuoc yeu cau cua cac nha quan ly ddn vi Ve nguyen tac, nhin chung to chiic kiem toan noi bo chi chiu trach nhiem ve hoat dong cua minh triiclc cac nha quan ly ddn vi
(70)Chuong 2: Cac to chuc kiem toan va hoat dong cua cac to chuc kiem toan
(3 Viet Nam, ngoai chiic nang “kiem tra va danh gia”, to chiic kiem toan noi bo cac doanh nghiep nha niidc co chiic nang “xac nhan” doi vdi cac thong tin tai chinh cua ddn vi (Dieu - Quyet dinh so 832/TC-CDKT 28/10/1997 cua Bo Tai chinh) Chiic nang “xac nhan” la dac thu nguon von cua cac doanh nghiep nha niidc deu diidc Ngan sach Nha niidc tai trd; Nha nude can co sii kiem tra, xac nhan ve tai san cua minh tai cac doanh nghiep
2.3.2 To chiic va hoat dong cua to chtic kiem toan noi bo
Trong cac ddn vi, t6 chiic kiem tdan ndi bd diidc thiet lap diidi hinh thiic la mot bo phan chuyen mdn (phong, ban, ) va triic thuoc bo may lanh dao cao cap cua ddn vi Bd phan chuyen mdn chuyen trach dam nhan cong tac kiem toan noi bo cua ddn vi Thanh vien cua to’ chiic kiem toan noi bo thiidng bao gom nhiing ngiidi cd trinh chuyen mon cd lien quan den tai chinh - ke toan va cac linh viic hoat dong chu yeu cua ddn vi Ddi khi, vien tham gia hoat ddng kiem tdan noi bd cdn cd the mdi cac nha chuyen mdn hay chuyen gia tii van d linh viic chuyen sau cu the Cac vien bo may kiem toan noi bo van la nhan liic cua chinh ddn vi, vi the chi phi ve tien liidng va chi phi khac cho hoat dong kiem toan noi bo deu ddn vi tii trang trai To chiic kiem toan noi bo chiu trach nhiem ve ket qua hoat dong ciia minh triidc cac nha lanh dao ddn vi
Td chiic kiem toan noi bo chi chiu sii chi dao triic tiep cua bo may lanh dao cao cap ddn vi va ddc lap vdi cac bd phan khac ciia ddn vi Ket qua kiem tdan cung diidc bad cao cho cac nha quan ly ciia ddn vi Khac vdi hinh thiic cua td’ chiic cua
(71)toan noi bo chi la mot bo phan cua mot don vi, do khong co tu cach phap nhan va pham vi hoat dong cung chi gidi han dOn vi
Ve nguyen tic, hoat dong kiem toan noi bo thiidng khong diidc quy dinh bdi phap luat (trii triidng hdp dac th u nhii d Viet Nam, quy dinh cho doanh nghiep nha niidc) Pham vi noi dung va muc dich tiing cuoc kiem toan thuoc vao yeu cau cua cac
9 9
nha quan ly, nhiing nhin chung to clitic kiem toan noi bo co the thiic hien kiem toan hoat dong, kiem toan tuan thu va kiem toan tai chinh Triidc day, kiem toan noi bo t coi xem xet, danh gia cac thdng tin ke toan; Nhiing xu the phat trien nay, linh viic chu yeu diidc coi lai la kiem toan hoat dong - tiic la kiem tra, danh gia ve tinh kinh te, tinh hieu liic va tinh hieu qua cua hoat dong dcln vi
Qua trinh thiic hien cong viec cua to chiic kiem toan noi bo ngoai nhiing budc cd ban (lap ke hoach kiem toan; thiic hien ke hoach kiem toan; thong bao ket qua kiem toan) co them biidc theo ddi sa u kiem todn doi vdi viec thiic hien cua cac nha quan ly ddn vi viec siia chiia cac khuyet diem, han che da diidc kiem toan vien chi
Hien d Viet Nam, Nha niidc da co ban hanh cac van ban phap luat ve to chiic va hoat dong kiem toan noi bo cac doanh nghiep nha niidc Cac van ban gom:
- Quyet dinh so 832/TC-QD-CDJ£T cua Bo Tai chinh ban hanh 28/10/1997 - Quy che kiem toan noi bo ap dung
trong doanh nghiep nha niidc
(72)Chuong 2: Cac td chuc kiem toan va hoat dong cua cac td chCtc kiem toan
- Thong tu1 so 52/1998/TT-BTC cua Bo Tai chinh ban hanh 16/4/1998 - Hudng dan to chiic bo may kiem toan noi bo tai doanh nghiep nha nUdc
- Thong tii so 171/1998/TC-BTC cua Bo Tai chinh (thay the cho thong tii so 52/1998/TT-BTC 16/4/1998)
- Cong van so' 2870/TC-TCDN cua Bo Tai chinh ban hanh 3/8/1998 - Ve viec bo nhiem KTV noi bo
Ngoai ra, Thong tii so" 73/TC-TCDN cua Bo Tai chinh ban hanh 11/11/1996 cung co de cap den kiem toan noi bo: “BCTC cua doanh nghiep phai dtfdc kiem toan va co xac
• •) • ^ (
nhan da diidc kiem toan cua Kiem toan noi bo hoac kiem toan doc lap”
Tren cd sd cac van ban phap ly ciia Nha niidc, tai nhieu doanh nghiep nha niidc da lap to chiic kiem toan noi bo Cac to chiic da di vao hoat dong va da co nhiing dong gop tich ciic cho quan ly dieu hanh hoat dong tai ddn vi
2.3.3 Kiem toan vien va Hiep hoi nghe nghiep
* Kiem todn vien noi bo• •
Cac KTV bo may kiem toan noi bo thiidng diidc goi la KTV noi bo (Internal Auditors) Tren binh dien quoc te, chiia co mot quy djnh thong nhat chinh thiic va rd rang ve tieu chuan, song KTV noi bo cung phai dam bao diidc nhiing yeu cau chung cua KTV nhii: trinh chuyen mon va nang liic hoat dong; dao diic nghe nghiep va tinh doc lap can thiet
Ve ky nang (trinh chuyen mon) thiidng thuoc yeu cau cu the cua cong viec kiem toan ma KTV dam nhan Thong thiidng, ngiidi chiu trach nhiem chinh phai co trinh chuyen
(73)mon ttfdng xting linh vtfc kiem toan thiic hien VI du: kiem toan cac thong tin tai chmh thi ngiidi chu tri phai co trinh chuyen mon ve tai chmh, ke toan va kiem toan phu hdp; Kiem toan ve linh viic ky thuat thi ngiidi chu tri phai co trinh chuyen mon ve linh vtfc ky thuat dam nhan; Phap luat tiing quoc gia co the co nhutng quy dinh rieng
* Hiep hoi nghe nghiep
Hiep hoi nghe nghiep cua KTV noi bo cung co the dtfdc lap d tiing quoc gia va ca d pham vi quoc te
Tai tiing quoc gia, hiep hoi nghe nghiep thiidng dam nhan chiic nang bien, trao doi kinh nghiem va boi diidng
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nghiep vu kiem toan noi bo
Hiep hoi KTV noi bo dtfdc lap dau tien d Phap nam 1965 va den nam 1973 da trd Vien nghien ciiu cua KTV va KTV noi bo Tai Viet Nam, stf phat trien cua kiem toan noi bo chtfa du manh, vi vay cho den v ln chtfa ddi hiep hoi nghe nghiep cua KTV noi bo
Tren binh dien quoc te, da co hiep hoi nghe nghiep la Hiep hoi KTV noi bo (Institute of Internal Auditors - IIA) lap tii nam 1941 Hiep hoi KTV noi bo la cau noi giiia cac KTV noi bo giiia cac quoc gia va thiic hien viec tuyen truyen bien nhiing kinh nghiem hoat dong nghiep vu
2.4 PHAN BIET KIEM TOAN BCTC V6l KIEM TRA KE TOAN, THANH TRA TAl CHINH VA THANH TRA NHA Nl/CJC
- Kiem toan BCTC co chiic nang thu thap va danh gia cac bang chiing de dila ldi xac nhan ve miic tin cay cua BCTC
do ddn vi dtfdc kiem toan da lap Ldi xac nhan chinh la y
(74)kien nhan xet cua KTV ring: BCTC co diidc lap phu hop vdi chuan miic va che ke toan da dude chap n h an hay khong; cac thong tin da trinh bay BCTC co phu hdp vdi cac quy dinh luat phap co lien quan; toan canh cac thong tin tai chinh co the hien trung thiic va hdp ly tinh hinh tai chinh cua ddn vi tai thdi diem bao cao, xet tren cac khia canh yeu hay khong y kien nhan xet mang tinh xac nhan cho BCTC, viec sii dung y kien nhan xet khong mang tinh b at buoc Kiem toan BCTC doanh nghiep kiem toan thiic hien la mot hoat dong diia tren cd sd thoa thuan giOa doanh nghiep kiem toan vdi khach hang
Co the nhan thay mot so" diem noi b at chu yeu cua kiem toan BCTC nhii:
Muc dich chu yeu la kiem tra va xac n h an ve miic trung thuc va hdp ly cua BCTC diidc kiem toan Doi tiidng kiem toan la BCTC cua ddn vi diidc kiem toan lap Chu the kiem toan la KTV (co the la KTV doc lap; KTV nha niidc hay KTV noi bo) Cach thiic thiic hien cuoc kiem toan phai tu an theo quy trinh kiem toan BCTC va sii dung cac phiidng phap, thu tuc, ky
# •)
thuat kiem toan
- Kiem tra ke toan lai la hoat dong theo yeu cau hoac theo quy dinh cua cd quan co tham quyen (cd quan chu quan, ke
toan ddn vi cap tren, ke toan triidng cua ddn vi, ) Noi dung hoat dong kiem tra ke toan chu yeu la kiem tra doi vdi viec to chiic thiic hien cong tac ke toan tai ddn vi, bao gom to chiic bo may ke toan, ap dung va van dung cac che ke toan (chiing tii ke toan, tai khoan ke toan, so ke toan, bao cao ke toan) Viec kiem tra ke toan cung gan lien vdi danh gia ve trin h cua ke
ChUOng 2: Cac to chuc kiem toan va hoat dgng cua c ac td chCrc kiem toan
(75)thiidng ket qua kiem tra ke toan cung gSn vdi viec xii ly tiep theo doi vdi bo may ke toan cua ddn vi (khen thiidng, ru t kinh
»)
nghiem, boi diidng nghiep vu, ) O nhiing ddn vi quan ly co ne nep, cong viec kiem tra ke toan thtfdng diidc thiic hien mot cach deu dan thiidng xuyen hang nam
•y / j ty 9 ^ ^ *
Cd the tom tat mot so diem noi bat cua hoat dong kiem tra ke toan nhii sau:
Muc dich chu yeu la kiem tra, danh gia viec to chiic thiic hien cong tac ke toan tai ddn vi Doi tiidng kiem tra la cac cong viec to chiic cong tac ke toan gom to chiic bo may ke toan va to’ chiic cac hoat dong tac nghiep (chiing tii, tai khoan, so ke toan, ) Chu the thiic hien cong viec kiem tra la ke toan triidng cua ddn vi cap tren hay ke toan trUdng cua ddn vi hoac ngiidi
ty
diidc uy quyen Cach thiic thiic hien: theo quy trinh kiem tra;
•y ty
thiic hien kiem tra theo cac noi dung cu the
9
- Thanh tra tai chinh thiic hien viec tra (kiem tra) doi vdi cac ddn vi viec chap hanh cac quy che tai chinh
(trong huy dong, quan ly, phan phoi sii dung von); viec
chap hanh dii toan ngan sach; O Viet Nam, cong viec tra tai chmh cd quan chuyen mon cua nha niidc dam nhan (thuoc Bo Tai chinh, Sd Tai chinh) Ket qua cua th an h tra tai chinh bao gom ca kien nghi de cap cd tham quyen quyet dinh xii ly thich hdp
Mot so diem noi bat chu yeu cua hoat dong th an h tra tai chinh:
Muc dich chu yeu la tra viec chap hanh cac quy che tai chinh cua Nha niidc tai ddn vi Doi tiidng cua th a n h tra
(76)Chuang 2: Cac td chuc kiem toan va hoat ddng cua cac tochOc kiem toan
tai chinh la cac cong viec quan ly, phan phoi va s\i dung von; chap hanh dii toan kinh phi tai ddn vi Chu the thiic hien cong viec tra la cac chuyen vien tra tai chinh (cua Bo hay Sd Tai chinh) Cach thiic thuc hien: Theo quy trinh tra tai chinh; Sii dung cac phtfdng phap va ky th u at tra, kiem tra tai chinh
- Thanh tra nha niidc (d Viet Nam hien la Thanh tra Chinh phu) chu yeu tra viec tuan thu phap luat va cac
chinh sach cua Nha niidc ve moi linh viic O Viet Nam, hoat dong tra mot cd quan chuyen mon cua nha niidc dam nhan, la cd quan Thanh tra chinh phu Ket qua cua hoat dong tra nha niidc thiidng di lien vdi xxi ly hoac de xuat de cd quan nha niidc cd quyet dinh xii ly doi vdi ddn vi bi tra
Cd the nhan thay cac diem noi bat chu yeu cua Thanh tra nha niidc nhii sau:
Muc dich chu yeu la tra viec chap hanh (tuan thu) luat phap va cac chinh sach ciia Nha niidc tai ddn vi Doi tiidng tra la tinh hinh chap hanh cac quy dinh phap luat va cac chinh sach ciia Nha niidc Chu the cua hoat dong tra la cac chuyen vien tra nha ntfdc (Chinh phu) Cach thiic thiic hien: Theo quy trinh tra cac vu viec, cac noi dung; Sii dung nhieu phiidng phap, ky thuat tra, kiem tra
Cac hoat dong kiem tra ke toan, tra tai chinh va tra nha niidc diia tren cd sd cac quy dinh phap luat va cac quy che ciia cap co tham quyS'n; do mang tinh bat buoc doi vdi ddn vi diidc (bi) kiem tra, tra Hoat dong kiem toan BCTC chi triidng hdp to chiic kiem toan noi bo va
(77)vdi ddn vi diidc (bi) kiem toan va ket qua kiem toan cung thudng gan vdi viec xii ly cua cap co tham quyen Tai Viet Nam, theo Nghi dinh 105/CP cua Chinh phu ban hanh 30/3/2004, hien co mot bo phan cac to chiic va doanh nghiep cung bat buoc phai duoc kiem toan doc lap kiem toan
(78)Chuong 2: Cac to chuc kiem toan va hoat dong cua cac td chuc kiem toan
CAU HOI ON TAP CHl/ONG 2
A CAU HOI TIT LUAN
1 Hay so sanh gitia to chtic kiem toan (kiem toan noi bo, kiem toan Nha nude, kiem toan doc lap) theo cac tieu thiic cd ban9
2 Trinh bay va giai thich dieu kien ddi va ton tai cua to chiic kiem toan doc lap?
3 Quan diem cua anh (chi) ve hinh thiic cong ty kiem toan thuoc sd hufu nha nUdc? Nhiing han che cd ban cua hinh thiic cong ty nay?
4 Lam ro nhiing noi dung cong viec giong va khac
*) *) ^
giiia hoat dong kiem toan BCTC vdi kiem tra ke toan?
5 Phan ti'ch de lam ro “sii tach biet ve quyen sd hiiu va quyen sii dung tai san la mot cd sd ddi cua hoat dong kiem toan doc lap"?
6 Ban giam doc ddn vi dtfdc kiem toan sii dung ket qua ciia tiing loai kiem toan (KTTT, KTBCTC) phuc vu cho quan ly ddn vi nhu the nao?
(79)B CAU HOI TRAC NGHIEM KHACH QUAN
Hay chon cac cau trd lai dung, d ien va o cho tron g hoac siia cac d oan sai tron g cac cau hoi sau:
1 KTV noi bo co th e la chu th e cua cuoc k ie m to a n t u a n thu
a Dung b Sai
2 To chtic kiem toan noi bo p h chiu t r a c h n h ie m tru e tiep trUdc p h a p lu at
a Dung b Sai
3 Ket qua kiem toan BCTC to chiic kiem toan nha nUdc thuc hien moi trUdng hdp deu co the thay the cho to chiic kiem toan doc lap
a Dung b Sai
4 Quy trinh kiem toan BCTC cac to chiic kiem toan (KTNB, KTNN, KTDL) thuc hien deu hoan toan nhu
a Dung b Sai
5 To chUc kiem toan nha ntfdc cung c6 chiic n&ng cung c&p cac dich vu xac nhan cho cac doanh nghiep
a Dung b Sai
6 T6 chtic kiem toan nh& ntidc cung co the la khach h&ng cua to chiic kiem toan doc lap
a Dung b Sai
7 BCTC cua doanh nghiep co the duoc kiem toan bdi: a KTV doc lap
(80)Chuang 2: Cac td chuc kiem toan va hoat ddng cua cac td chuc kiem todn
b KTV noi bo c KTV n h a nUdc
d Ke toan trUdng cua doanh nghiep e Tat ca cac trUdng hdp tren
8 Diem giong gitia to chtic kiem toan la: a Deu la to chtic vi ldi nhuan
b Deu phai tuan thu phap luat
c Deu thue hien cong viec thu thap va danh gia cac
x
bang chting kiem toan
d Deu phai nop bao cao kiem toan cho cd quan nha nUdc
e Tat ca cac trUdng hdp t r e n
f Khong phai mot cac trtfdng hdp tren
9 Ket qua kiem toan cua to chtic kiem toan nha ntfdc phai bao cao cho
10 Bao cao kiem toan KTV doc l&p lap dtfdc guti cho
11 To chtic kiem toan doc lap la mot td chtic thuoc loai hinh cd quan quan ly nha nUdc
12 Cong ty kiem toan thuoc sd htiu Nha nUdc va cd quan
9
kiem to a n n h a nu6c la cung mot loai hinh to chiic
(81)(82)Chuong 3: Bao cao kiem toan
Chvfong 3
BAO CAO KIEM TOAN
3.1 bA o c A o k i e m t o A n vA y n g h i a c u a b A o CAO KIEM TOAn
Bao cao kiem toan la bao cao KTV lap va cong bo" de dtfa y kien cua minh ve thong tin da dtfdc kiem toan Hay noi cach khac, bao cao kiem toan la bao cao ve ket qua cua mot cuoc kiem toan Bao cao kiem toan dtfdc trinh bay chu yeu dtfcii hinh thiic van ban, ca biet b&ng ldi noi
Bao cao kiem toan co the diidc bieu hien khac theo muc dich, yeu cau va chu the cua cuoc kiem toan
Theo thong tin diidc kiem toan, bao cao kiem toan chia bao cao ve kiem toan hoat dong, bao cao ve kiem toan tuan thu, bao cao ve kiem toan BCTC (thtfdng goi la bao cao kiem toan ve BCTC) Bao cao kiem toan ve BCTC la van ban KTV lap va cong bo" de dtfa y kien cua minh ve BCTC cua mot don vi da dtfdc kiem toan Bao cao ve kiem toan hoat dong la van ban KTV lap de dtfa y kien cua minh ve tinh kinh te, tinh hieli ltfc, tinh hieu qua cua hoat dong dtfdc kiem toan va nhiing y kien de xuat cua KTV nh&m cai tien va hoan thien he thong quan ly, nang cao hieu qua cua hoat dong dtfdc kiem toan Bao cao ve kiem toan hoat dong chv v "u mang tinh chat ttf van Bao cao ve kiem toan tuan thu la l ban KTV lap de dtfa y kien cua minh ve viec chap h h cua ddn vi dtfdc
(83):0 quan chiic nang co tham quyen va quy dinh cua ban than don vi; nhiing y kien de xuat cua KTV nhSm cai tien va nang :ao chat ltfdng quan ly, xuf ly cac sai pham cua don vi
Hinh thiic va noi dung cua bao cao kiem toan doi vdi cung mot loai thong tin cung khac theo cuoc kiem toan do KTV doc lap, KTV nha ntfdc hay KTV noi bo thtfc hien
Tuy nhien, bao cao kiem toan deu co diem chung la the hien y kien cua KTV ve thong tin da dtfoc kiem toan Bao cao kiem toan la san pham cua qua trinh kiem toan va no co nhiing y nghia co ban sau:
Doi vdi KTV, bao cao kiem toan la tai lieu ghi nhan nhiing ket luan cuol cung cua KTV ve thong tin da dtfdc kiem toan Bao cao kiem toan thiic chat la ban thong bao ve ket qua cua cuoc kiem toan, no phan anh day du va ng&n gon toan bo
o
cac cong viec ma KTV da thiic hien qua trinh kiem toan KTV phai chiu trach nhiem ve y kien nhan xet ma ho da diia bao cao kiem toan
Doi vdi ngiidi s\i dung thong tin ben ngoai don vi nh u cO quan chiic n&ng, cac cd dong, ngan hang, ngiidi mua, ngiidi ban,
9 *
bao cao kiem toan la can cii giup ho biet dtfOc miic trung thiic, hdp ly, dang tin cay cua thong tin da diidc kiem toan tii co the diia nhiing quyet dinh phu hdp
Doi vdi ban than don vi dtfdc kiem toan, bao cao kiem toan co y nghia tren goc Vdi ttf cach la ngiidi cung cap
•> O i
thong tin, bao cao kiem toan giup cho ddn vi dtfdc kiem toan chiing minh dtfdc tinh hdp ly, dung d&n cua thong tin m a ho
(84)Chuang 3: Bao cao kiem todn
s e n a m asots • ■ ■ ■ ■— w —
cung cap Qua bao cao kiem toan, ngiidi sii dung thong tin se "yen long" hdn, tin cay hon vao nhiing thong tin ddn vi diidc kiem toan cung cap (vi thong tin da diidc xac n h an ve miic tin cay) Theo do, cac don vi dtfdc kiem toan se th u a n ldi hdn cac mol quan he kinh te vdi cac ben lien quan Tuy nhien, neu ddn vi dtfdc kiem toan cung cap thong tin sai lech thi bao cao kiem toan se chi ro nhiing sai pham cho ngiidi sii dung thong tin Do vay, no khien cho don vi diidc kiem toan phai than hon viec thu thap, xii ly va cung cap thong tin cho cac doi tiidng Day la yeu to tac dong r a t 16n den viec dam bao chat ltfdng thong tin ma cac ddn vi diidc kiem toan cung cap Mat khac, vdi tu cach la ngiidi sU dung thong tin bao cao kiem toan giup cho cac ddn vi diidc kiem toan diia cac quyet dinh dung d&n de quan ly va dieu hanh ddn vi, bdi vi KTV da chi nhiing sai pham, nhiing dieu b at hdp ly (neu co) cua thong tin, dac biet la thong tin tai chinh ddn vi dtfdc kiem toan xit ly va cung cap
Bdi nhiing khia canh tren day, bao cao kiem toan c£n phai neu ro miic phu hop giiia thong tin dtfdc kiem toan vdi chuan miic da dtfdc xay diing cho thong tin Bao cao ki£m toan phai dtfdc trinh bay ro rang, d l hieu de ngtfdi sii dung thong tin khong mSc phai nhiing sai lam sii dung thong tin da kiem toan De co dtfdc nhiing y kien tren, bao cao kiem toan phai dtfdc lap theo dung yeu cau cua cac chuan miic kiem toan co lien quan ve viec lap bao cao kiem toan Cac chu^n mtfc n&y se giup cho viec lap va trinh bay bao cao kiem toan dtfdc thong nhat ve noi dung va bao gom day du cac you to^ c£n thi£t de tranh dtfdc nhiing hieu lam co the xay cho ngUdi sut dung bao
*>
cao kiem toan
(85)3.2 BAO CAO KIEM TOAN VE BAO CAO TAI CHINH
3.2.1 Noi dung cua bao cao kiem toan ve Bao cao tai chinh
3.2.1.1 B ao cao kiem todn ve BCTC cu a K T V doc lap
Do muc dich va ddi tiidng sit dung thong tin khong hoan toan giong nen bao cao kiem toan ve BCTC KTV thuoc cac loai hinh td chiic kiem toan khac thiic hien thi co nhiing diem khac ve noi dung Khi lap bao cao kiem toan ve BCTC, KTV doc lap phai tuan thu theo cac chuan miic kiem toan quoc te hoac chuan miic kiem toan quoc gia ve bao cao
9
kiem toan
Noi dung cua bao cao kiem toan ve BCTC cua KTV doc lap bao gom cac yeu to"cd ban sau day:
- Tieu de bao cao kiem toan - Ngiidi nhan bao cao kiem toan - Doan md dau hay doan gidi thieu:
• Nhan dang BCTC diidc kiem toan
• Neu ro trach nhiem cua ban giam doc ddn vi va cua KTV - Doan mo ta chu&n miic ap dung va cong viec kiem toan:
• Cuoc kiem toan diidc thiic hien theo chuan miic kiem toan quoc te hay cac chuan miic va thong le kiem toan quoc gia hien hanh
• Mo ta cac cong viec ma KTV da thiic hien qua
trinh kiem toan
- Y kien cua KTV ve BCTC
(86)Chuang 3: Bao cao kiem toan
- Ngay ky bao cao kiem toan - Dia chi cua KTV
- Chu ky cua KTV
- Phu luc bao cao kiem toan
a) Tieu de: Bao cao kiem toan phai co de muc thfch hop de
giup ngiidi doc de dang phan biet bao cao kiem toan ve BCTC cua KTV doc lap vdi nhutng loai bao cao ngiidi khac lap, chang han nhii bao cao cua nhiing vien Hoi dong quan tri hay bao cao cua KTV khac Tieu de thiidng diidc sii dung la: "Bao cao kiem toan" hay "Bao cao kiem toan BCTC", can thiet co the can phai sii dung tieu de "bao cao kiem toan BCTC cua KTV doc lap" Trong he thong chuan mac kiem toan Viet Nam (VSA 700), tieu de cua bao cao la “Bao cao kiem toan ve BCTC”
b) Ngiidi nhan: Bao cao kiem toan phai neu ro ngiidi
nhan theo yeu cau cua ddn vi khach hang "Thii hen
*) v •) O
kiem toan" hoac "Hdp dong kiem toan"; cung co the theo quy dinh cua dia phiidng Thong thiidng ngiidi nhan chinh la khach hang Bao cao kiem toan phai ghi ro ten cu the va dia chi chinh thiic cua ngtfdi nhan Ngiidi nhan co the la Hoi dong quan tri, Ban giam doc hoac cac co dong cua ddn vi khach hang; co the la Chinh phu hay cd quan quan ly chiic nang
c) Doan md dau hay doan gidi thieu
■ Bao cao kiem toan phai xac dinh ro BCTC diidc kiem toan, bao gom: Ten BCTC, lap bao cao, ky han lap bao cao hay nien ke toan; ten ddn vi co BCTC diidc kiem toan
(87)doc don vi khach hang va trach nhiem cua KTV va doanh nghiep (cong ty) kiem toan
Giam doc ddn vi khach hang co trach nhiem viec lap BCTC theo dung chuan mtfc, che ke toan hien hanh hoac dtfdc chap nhan; phai ltfa chon cac phtfdng phap va nguyen tic
ke toan cung nhtf phai dtfa cac tfdc tinh ke toan va cac xet doan thich hdp nh&m dam bao tmh hdp ly, hdp phap va tinh dang tin cay cua BCTC KTV co trach nhiem kiem tra cac thong tin tren BCTC de dtfa y kien nhan xet ve BCTC
Doan md dau BCTC co the dtfdc viet nhtf sau: "Chung toi da kiem todn Bang can doi ke todn cua cong ty ABC lap 31112/X gom tit trang den trang kem theo
Viec lap va trinh bay BCTC thuoc trach nhiem cua giam doc (hoac ngiidi diing dau) cong ty Trach nhiem cua chung toi la diia y kien ve bao cao diia tren ket qua kiem todn cua chung toi".
d) Doan mo td chuan miic dp dung va cong viec kiem todn
- Bao cao kiem toan phai neu ro va kh&ng dinh r i n g cuoc kiem toan da dtfdc thtfc hien theo cac chu^n mile kiem toan• • • • quoc te hoac theo cac chuan mtfc va thong le kiem toan hien hanh cua quoc gia Trti c6 quy dinh khac, cac chu^n mtfc va thong le kiem toan dtfdc ap dung la nhutng chu^n mtfc va thong le kiem toan dtfdc chinh thtfc cong nhan va ap dung tai quoc gia ma KTV da chi ro phan gidi thieu
- Bao cao kiem toan phai neu ro cuoc kiem toan da dtfdc lap ke hoach va thtfc hien mot cach khoa hoc va dung d i n de co
(88)Chuang 3: Bao cao kiem toan
I •i \ 9
duoc su dam bao hdp ly rang cac BCTC da dUdc kiem to a n
khong chUa dung nhUng sai pham tro n g yeu
- Bao cao kiem toan phai neu cu th e r i n g cac cong viec
kiem toan da thuc hien bao gom viec ap d u n g cac phUdng p h a p
kiem toan de thu thap bang chUng; d a n h gia viec ap d u n g
chuan mUc ke toan, danh gia viec lu a chon cac n g u y e n t i c ke
toan ap dung va danh gia cac Udc t m h ke to a n , d a n h gia viec
trinh bay BCTC cua ddn vi lap BCTC
- Trinh bay va khang dinh cuoc kiem to a n da d a m bao
nhting cd sd hdp ly de lam can cU cho y kien cua KTV
e) Y kien cua KTV ve BCTC
Bao cao kiem toan phai trinh bay ro y kien cua KTV ve BCTC tren cac giac sau:
- Phan anh (hoac trinh bay) trung thtic va hdp ly tren cac khia canh yeu
- Tuan thu theo dung cac chuan mtfc va che ke toan dUdc chap nhan hien hanh cua quoc gia
- Tuan thu dung cac quy dinh phap ly co lien quan hien hanh
Y kien nhan xet cua KTV thudng dUdc dien dat b ln g thuat ngU "phan anh trung thuc" hoSc "trinh bay trung thtfc
tren tat ca cac mat yeu" KTV thtfdng khong sti dung thuat ngU "chinh xac va day du" hoac "phan anh chmh xac" vi KTV chi quan tam den cac khfa canh yeu tren BCTC, co the bo qua nhting yeu to" khong yeu
g) Ngay ky bao cao kiem todn
(89)cong tac kiem toan Ngay thang ghi tren bao cao kiem toan thong bao cho ngudi doc biet rin g KTV da xem xet cac stf kien anh hudng den BCTC va bao cao kiem toan cho den ky bao cao kiem toan Ngay ky bao cao kiem toan khong dtfOc sdm hon don vi khach hang ky BCTC
h) Dia chi cua KTV
Bao cao kiem toan phai ghi day du, chi tiet va cu the dia chi van phong hoac cong ty kiem toan noi ma quan ly KTV da thuc hien cuoc kiem toan
i) Chu: ky cua KTV
Bao cao kiem toan phai co day du chti ky cua ngudi chiu trach nhiem Tuy theo quy dinh cua tting quoc gia hoac tting trudng hop cu the ma ngudi ky bao cao kiem toan co the khac Co the chi la chti ky, ho ten va cap bac cua KTV Co the la chuf ky ciia ngudi dai dien cong ty, hang hay van phong kiem toan Co the bao gom ca chut ky cua KTV va ngudi dai dien bao cao kiem toan
k) Phu luc bao cao kiem todn
Trong mot so" trudng hop thay can thiet phai bo sung them thong tin ve ket qua cua cuoc kiem toan da duoc trinh bay tren bao cao kiem toan, KTV dtfOc phep lap them phan phu luc dinh kern bao cao kiem toan nhu thong tin ve yeu to" ngoai trti, yeu to" khong dong y vdi don vi
Di kem bao cao kiem toan ve BCTC thudng co thu quan ly De giup don vi dUOc kiem toan cung co" va hoan thien he thong ke" toan va he thong kiem soat noi bo, KTV thudng cung
(90)Chuang 3: Bao cao kiem toan
cap cho don vi dUOc kiem toan Thii quan ly. ThU quan ly la mot phan ket qua cua cuoc kiem toan BCTC Noi dung th u quan ly thudng mo ta ve nhUng sU kien cu the ma KTV cho la can dUOc chan chinh, bao gom: hien trang thUc te, kha nang rui ro, kien nghi cua KTV (va co the ca y kien cua cac nha quan ly don vi co lien quan den sU kien do) Thu quan ly co the trin h bay mot hay nhieu sU kien thuoc vao quyet dinh cua KTV Thu quan ly co the dinh kern hoac khong dinh kem bao cao kiem toan
9 _ „
Theo chuan mUc kiem toan Viet Nam VSA 700, noi dung cua bao cao kiem toan BCTC KTV doc lap va cong ty kiem toan lap bao gom yeu to" cO ban sau day:
a- Ten va dia chi cong ty kiem todn
b- So hieu bao cao kiem todn c- Tieu de bao cao kiem todn
d- Ngiidi nhan bao cao kiem todn e- Md dau cua bao cao kiem todn
- Neu doi tUOng cua cuoc kiem toan BCTC
- Neu trach nhiem cua Giam doc (ho&c ngudi diing dau) ddn vi duoc kiem toan va trach nhiem cua KTV va cong ty kiem toan
g- Pham vi va can cii thiic hien cuoc kiem toan
• Neu chu^n mUc kiem toan da ap dung de thuc hien cuoc kiem toan
9
- Neu nhting cong viec va thu tuc kiem toan ma KTV da thuc hien
h- Y kien cua KTV va cong ty kiem todn ve BCTC da diidc kiem todn
(91)k- Chit ky va dong dau
I- Ngoai co the co them phan phu luc bao cao kiem todn
Nhu vay, theo chuan mtfc kiem toan Viet Nam VSA 700, noi dung cua bao cao kiem toan co them yeu to": So" hieu bao cao kiem toan Quy dinh cu the se thuan loi hon doi vdi viec quan ly cac bao cao kiem toan Dong thdi, cung theo Chuan mtfc kiem toan Viet Nam VSA 700 KTV va cong ty kiem toan dtfoc phep ltfu hanh Thii quan ly. Dieu cung the hien viec thuc hien Chuan mtfc kiem toan VSA 200 ve muc tieu cua kiem toan BCTC: ngoai viec dtfa y kien xac nh&n KTV giup ddn vi dtfoc kiem toan thay ro nhiing ton tai, sai sot de khac phuc nhlm nang cao chat ltfdng thong tin tai chinh cua don vi
3.2.1.2 Bao cao kiem todn ve BCTC cua kiem todn Nha niidc
Noi dung cua bao cao kiem toan ve BCTC KTV va cd quan kiem toan Nha ntfdc l&p co nhieu diem khac biet so vdi bao cao kiem toan ve BCTC cua KTV va cong ty kiem toan doc lap lap
O n
Kiem toan Nha ntfdc nh&m phuc vu cho cac cd quan quan ly chtic nang cua Nha ntfdc, giup cho ho biet dtfdc mtfc tin c&y cua thong tin dtfoc cung c&'p tii cac ddn vi co sti dung von va kinh phi cua nha ntfdc Do vay, bao cao kiem toan dtfdc thiet ke theo yeu cau cung cap thong tin cu the cho viec quan ly, dieu hanh cua co quan quan ly Nha ntfdc doi vdi cac don vi noi tren
Bao cao kiem toan ve BCTC KTV va cO quan kiem toan Nha ntfdc lap nham dtfa y kien ket lu&n ve tinh hop
(92)Chuong 3: Bao cao kiem todn
phap va hdp le cua BCTC cua cac ddn vi dtfdc kiem toan, qua danh gia ve cong tac quan ly tai chinh va ke toan cua cac ddn vi To chtfc quoc te cac cd quan kiem toan toi cao (INTOSAI) da dtfa cac quy dinh, chi dan kiem toan cho cac KTV linh vtfc cong Theo "Tuyen bo Lima ve cac chi dan kiem toan" dUdc ban hanh va cong bo" tai hoi nghj lan thti IX cua INTOSAI, to chtfc tai LIMA, co quy dinh ve bao cao kiem toan nhtf sau: Cac ban bao cao phai trinh bay stf kien va neu y kien danh gia mot cach khach quan va ro rang, tap trung vao nhiing van de cot yeu Ngon ttf bao cao phai chinh xac va d§ hieu Ngoai cac bao cao thtfdng nien, cd quan kiem toan Nha ntfdc (toi cao) co quyen bao cao cac ket luan dac biet quan Cung theo tuyen bo Lima, cac cd quan Kiem toan Nha ntfdc can soan thao “Cam nang kiem toan ltfu hanh noi bo” de lam phiidng tien trd giup cho KTV Nha ntfdc qua trinh kiem toan “Cam nang cua KTV” thtfdng trinh bay ro chuan mtfc, noi dung va quy trinh kiem toan cua Kiem toan Nha ntfdc
Mat khac, chuan mtfc kiem toan quoc te ISA 700 “Bao cao
9 v
cua chuyen gia kiem toan ve BCTC” cung dtfa quy dinh: cac nguyen t i c cd ban chuan mtfc kiem toan quoc te ISA 700 “Bao cao cua chuyen gia kiem toan ve BCTC” dtfdc ap dung chd ca kiem toan BCTC cac doanh nghiep Nha ntfdc KTV Nha ntfdc thtfc hien Tuy nhien, co the co nhutng quy dinh cu the chi ro tinh chat, hinh thtfc va noi dung cua bao cao kiem toan co lien quan den cong tac kiem toan cac doanh
9 # 9
nghiep Hinh thtfc va noi dung cua bao cao kiem toan co the dtfdc quy dinh bdi chuan mtfc kiem toan rieng biet cua kiem toan Nha ntfdc Nhtf vay, noi dung cua bao cao kiem toan ve BCTC kiem toan Nha ntfdc lap co the tiidng ttf nhtf noi dung
(93)tieu quan ly rieng biet noi dung cua bao cao kiem toan ve BCTC cua kiem toan Nha ntfdc co the co stf khac biet giiia cac quoc gia theo quy dinh cua kiem toan Nha ntfdc tting quoc gia (3 Viet Nam, cO quan kiem toan Nha ntfdc (Tong kiem toan
Nha ntfdc) da soan thao va ban hanh cuon “Cam nang KTV Nha
ntfdc”, dtfa cac van ban phap ly chu yeu lien quan
den hoat dong cua kiem toan Nha ntfdc va cac ch u ln mtfc, quy trinh kiem toan de htfdng d in nghiep vu cho KTV, chuan mtfc 14 la chuan mtfc ve bao cao kiem toan
Noi dung cua bao cao kiem toan cua kiem toan Nha ntfdc gom noi dung cO ban sau:
- Khai quat tinh hinh cuoc kiem toan - Tong hop ket qua kiem toan
- Ket luan kiem toan - Kien nghi cua KTV
Doi vdi tting loai hinh kiem toan: Kiem toan ngan sach Nha ntfdc, kiem toan bao cao quyet toan dtf an dau ttf xay dtfng cua Nha ntfdc, kiem toan doanh nghiep Nha ntfdc bao cao
*> o
kiem toan lai co nhting noi dung cu the khac nhau, can cti vao muc dich, yeu cau cua cuoc kiem toan va c&n cti vao chuan mtfc bao cao
Noi dung cua bao cao kiem toan ve BCTC cua KTV Nha ntfdc thtfdng gom yeu to" cd ban sau:
- Md dau
- Dac diem, tinh hinh chung cua don vi dtfdc kiem toan
(94)Chuong 3: Bdo cao kiem todn
- Ket qua kiem toan ;/
- Nhan xet va kien nghi chung
- Ngay lap bao cao kiem toan va ky ten d6ng dau
• ■■ • • ; ■ : , ’ : - r) j - Noi lihan bao cao kiem toan
- Phu luc
a, Phan, md dau:
- Neu ro cd sd phap ly de tien hanh cuoc kiem toan, n6i dung va pham vi kiem toan ,
.+• Cd sd phap ly de tien hanh cuoc kiem toan doi vdi cac ddn vi dUdc kiem toan duoc quy dinh theo cac van ban phap quy hien hanh cua tiing quoc gia
+ Noi dung cua cuoc kiem toan: Tuy theo titng cuoc kiem toan cu the Thong thudng gom noi dung: Kiem toan tai san va nguon von tai don vi; Kiem toan doanh thu, chi phi va ket qua hoat dong san xuat kinh doanh; Kiem toan che thu nop rig’&n sach Nha ntfdc; Kiem toan vi§C chap hanh che t&i
chinh, ke toan c u a nha nUdc •
+ Pham vi k ilm to&h: Xac dinh cu t h i pham vi va
ta m cuoc kiem to an la ddn vj nad, bo phan riao trb n g d rin V i
dUdc kiem toan ;y
- N£u ro cd sd lap bad cao kilm toan, pham vi, gidi h an ‘ nhiing hart che cua bao cao kiem toan ; u,'c ^ p J3 10 /
IjtijpJ.' ■ i ;• *J : 1 a i 11 „ ' J ■*/ ! i *1I u * • • * JC• t i V i ‘ *■.* i kk-'Jf l l
b- Dac diem tinh hinh chung cua ddn vi:
' ■ v '/,% ’• r- Vi5' ■ rvA:A -Y>
- Neu ro chUc nang, nhiem vu, to chtic quan ly va san xuat kinh doanh cua don vi
(95)+ Neu dac diem to chtic quan ly, to chtic san xuat kinh doanh cua ddn vi; moi quan he gitia ddn vi dtfdc kiem toan vdi cac cd quan quan ly Nha ntfdc (cac Bo, Nganh, Uy ban nhan dan cac tinh, trtfc thuoc Trung tfdng ma ddn vi dong tren lanh tho).
- Neu ro dac diem to chtic bo may ke toan va cong tac tai chinh ke toan: che tai chinh, ke toan dang ap dung d ddn vi.
c- Ket qua kiem todn
Neu ro ket qua kiem toan theo noi dung cu the da dtfdc neu quyet dinh kiem toan Thong thtfdng gom cac noi dung sau:
- Viec quan ly va stf dung tai san, nguon von cua ddn vi - Viec xac dinh thu nhap, chi phi, ket qua hoat dong san xuat kinh doanh
- Viec xac dinh nghia vu ve cac khoan phai nop ngan sach Nha ntfdc
- Viec thtfc hien cd che kinh doanh (dac thii cua npanh), che tai chinh ke toan cua Nha ntfdc.
Trong moi noi dung kiem toan phai co bang so lieu tong hdp ket qua kiem toan, chenh lech gitia so lieu cua kiem toan vdi sd lieu bao cao cua ddn vi dtfdc dinh k6m theo cac phu luc giai thich chi tiet ve sd li?u va nguyen nhan chenh lech.
d- Nhan xet va kien nghi
- N han xet:
(96)Chuong 3: Bao cdo kiSm toan
+ Nhan xet chung ve tinh hinh va ket qua hoat dong san xuat kinh doanh cua don vi.
+ Nhan xet ve quan ly, su dung tai san, nguon von.
+ Nhan xet ve hath toan thu nhap, chi phi, xac dinh ket
qua hoat dong san xuat kinh doanh
+ Nhan xet ve thiic hien nghia vu vdi ngan sach Nha
ntfdc
+ Nhan xet ve thtfc hien cd che kinh doanh, che tai chinh ke toan.
Moi nhan xet can co so" lieu minh chtfng de danh gia nhufng mat lam dtfOc, chtfa lam dtfdc, ton tai, sai pham ve quan ly, stf dung va hach toan.
- Kien nghi:
+ Tren cd sd ket qua kiem toan, KTV de xuat nhiing kidn
hi va bien phap nhiim phat huy nhiing m$t da lam tot va khac pnuc nhtfng mat ton tai, sai pham, chi ro nhiing diem can khac phuc
+ Dtfa nhiing de nghi lien quan den ttfng cap quan ly
vu j *.s> Uuun quyen, tiiong tlniOng th e o t i i n h ttf:
* D ’ vdi >*nh nghiSp (tor ■' “Ang tv) hoSc td chtfc
* T>oi voi co quan cap tren va cac cO quan quan ly Nha niidc
* Ddi vdi Uy ban nhan dan cac tinh, pho" quan ly tren lanh tho
e- Ngay lap bao cdo kiem todn va ky ten dong dau
(97)kiem toan.
- Chut ky cua Tong kiem toan Nha ntfdc hoac Trtfdng doan kiem toan Nha ntfdc dtfOc thtfa lenh Tong kiem toan Nha ntfdc.
•y
g- Ncfi nhan bao cdo kiem todn: Theo qui dinh hien hanh
cua ttfng quoc gia.‘
h- Phu luc: Khi can bo sung nhutng thong tin ve ket qua
cua cuoc kiem toan da duoc trinh bay tren bao cao kiem toan, KTV trinh bay phan phu luc dmh kern bao cao kiem toan Phan phu luc cua bao cao kiem toan la nhufng tai lieu minh hoa, cu the hoa cac noi dung kiem toan, thtfdng bao gom nhufng tai lieu sau:
- Cac bang so" lieu chi tiet va giai thich nguyen nhan chenh lech gitfa so lieu cua KTV Nha ntfdc vdi so lieu tren BCTC cua ddn vi
- Cac sd do, bieu chi din
- Nhtfng y kien cua ngtfdi giai trinh
- Nhutng viec da giai quyet va chtfa giai quyet
' t i ' • • f • t * t
- Cac ghi nhd can thiet khac
Nhutng noi dung phan phu luc rat can thiet doi vdi ngUdi stf dung bao cao kiem toan.
ft* • ,
3.2.1.3 B a o cdo kiem todn ve BCTC cu a K T V n oi bo• •
Kilm toan BCTC cua KTV noi bo la viec kiem tra va xac
rfj.- ’PjmT ft ‘ ‘ r * j; < , ^ |
hh$n tinh kip thdi, trung thtfc, d ly du, khach quan va tinh tin c&y cua BCTC trtfdc giam doc (thu trtfcing) ddn vi ky duyet va cong bo" nh&m dtfa nhutng danh gia, nhutng kien nghi va ttf
SrnaamBSB^SSSSm=iSSS=SSSSSSSSSSSSS=SSSSSSSS=S^=SSSSSmSSS!^=SSSSSSm
(98)Chaang 3: Bao cao kiem toan
van de dam bao tin cay cua thong tin tai chinh ddn vi x\i
ly va c u n g cap
Bao cao kiem toan phai dtfdc trinh bay day du noi dung va the hien ket qua kiem toan mot cach ro rang, de hieu theo muc tieu, yeu cau dat ra.
Kiem toan noi bo dtfOc thtfc hien de phuc vu cho viec quan ly va dieu hanh hoat dong cua ddn vi Do vay, noi dung cua bao cao kiem toan ve BCTC KTV noi bo lap co the khac nhau, theo yeu cau thong tin cu the cua cac nha quan ly d tiing don vi Tuy nhien, tren giac chung nhat,.noi dung cua bao cao kiem toan thtfOng co nhtfng yeu to" cd ban sau:
- De muc (tieu de)
r So, ky hieu cua bao cao kiem toan
- Ten va dia chi cua ddn vi dtfdc kiem toan - Pham vi kiem toan BCTC
- Can ctf kiem toan - Y kien cua KTV
- De xuat cac kien! nghi va bien phap xii ly - Ho ten, chtf ky cua KTV
- Ngay lap bao cao kiem toan - Phu luc
>
a, fyi.muc: Bao cao kiem toan phai co de muc ro r&ng $£ phan b jft vdi cac loai bao cao khac nhtf: bko cao th an h tra, bao
cao €.ua KTV doc lap Tieu de thtfdng sii dung la: "Bao cao ki#$i toan noi bo":
(99)Bao cao kiem toan phai diidc ghi ro so", ky hieu cua bao cao theo qui dinh thong nhat cua ddn vi, theo tiing nam de tien
cho viec sii dung, luu trfl va tra ciiu cln thiet
c, Ten va dia chi cua ddn vi dticc kiem toan:
Bao cao kiem toan phai ghi ro ten va dia chi cua ddn vi
9 9 #
dUdc kiem toan Ddn vi difdc kiem toan co the la mot chi nhanh,• • • • /
mot cong ty Tong cong ty co l£p BCTC.
d, Pham vi kiem todn BCTC:
Bao cao kiem toan phai neu pham vi kiem toan: BCTC n&o? Ngay, thang, ky han, nien ke toan ma BCTC phan anh.
e, Can cti kiem todn:
Bao cao kiem toan phai neu ro cac c&n cti phap ly hay chuan mtfc kiem toan da ap dung de thiic hien cuoc kiem toan.
g , Y kien cua KTV:
Bao cao kiem toan phai neu r5 y kien cua KTV ve miic chinh xac, trung thiic cua BCTC, tinh tuan thu chu^n miic, che do ke toan viec l&p BCTC
h, De xuat cac kien nghi va bien phap xic ly:
2 ✓ i A • / i TT'rm t *
Bao cao kiem toan phai neu ro cac kien nghi cua KTV ve bien phap xii ly cac gian lan, sai sot, vi pham cua ddn vi va nhiing giai phap car thiet de cung cd he thong kiem soat noi bo, cai tien va hoan th he thdng ke toan nh&m dam bao tin cay cua BCTC.
i, Ho ten, chti ky cua KTV:
(100)Chuang 3: Bao cdo kiSm todn
- Kiem toan vien thtfc hien cuoc kilm toan phai ky va ghi ro ho ten, chtfc danh cua minh.
- Trudng phong (ban) kiem toan noi bo phai ky va ghi ro ho ten.
k, Ngay lap bao cdo kiem toan:
Ghi r5 ky bao cao kiem toan Ngay ky bao cao kiem toan ve BCTC cua KTV noi bo khong muon hdn ky BCTC.
I, Phu luc:
Trong nhiing trtfdng hdp can bo sung thong tin ve ket qua cua cuoc kiem toan da dtfdc trinh bay tren bao cao kiem toan, KTV trinh bay them d phan phu luc dinh kem bao cao kiem toan de nhtfng ngtfdi co lien quan ddn vi c6 the hieu ro tinh hinh cu the doc bao cao kiem toan.
Ngoai kiem toan BCTC, KTV noi bo kiem toan bao cao ke toan quan tri Noi dung bao cao kiem toan bao cao ke toan quan tri cung ttfdng ttf noi dung bao cao kiem toan BCTC.
3.2.2 Cac loai y kien va cac loai bao cao ve kiem* * • toan Bao c^fTtai chm h
Noi dung quan nhat bao cao kiem toan la y kien nhan xet cua KTV ve thong tin dtfdc kiem toan Trong bao cao ve kiem toan BCTC, y kien nhan x£t cua KTV thtfdng co sii phan dinh ro, d&c biet la y kien nMn xet cua KTV doc l&p ve BCTC da dtfdc kiem toan Do vay da hinh nen cac loai bao cao kiem toan khac nhau, co y kien nh&n x6t khac nhau.
De hinh nen y kien nh&n xet ve BCTC, KTV phai c&n ctf vao ket qua kiem toan va danh gia, soat x6t de dtfa cac ket lu&n ve cac kffia canh sau day:
m S S S ^ ^ ^ S S S S S S S S l^ S S m S S S S S S S m S m S S S S S m S S S S S S S S S m S S S S S S S ^S ^S S S S S ^S S S S ^^^S ^^S S S S S S S S m
(101)va chuain mtfc ke toan hien hanh hoac dude chap nh&n hay khong b- Cac thong tin tai chinh co phan anh trung thtfc va hdp ly tinh hinh tai chinh tren cac mat yeu hay khong.
c- Cac thong tin tai chinh co phu hdp vdi cac quy dinh phap ly hien hanh khong.
'.>1 d- To&n canh cac th6ng tin tai chinh cua doanh nghiep co nhat quan vdi hieu biet cua KTV ve hoat dong kinh doanh cua doanh nghiep hay khong.
[^*Jp J A '■) v ,\l • • ’
- Tuy theo ket qua cua tting cuoc kiem toan BCTC, KTV co
afcuj • ■ ■ ‘ i j - 3 *.j * s • • * • * ■ * ■ ’ •* ■
the dtia^ra y kien thuQc mot cac loai y kien sau day:
IY kien chap nhan toan phan Y kien chap nhan tting phan
Y kien ttf chdi (khong the dtfa y kien)
YH.' * I \ i : ■ W1 I f; ' ’ •
/ / j / #
Y kien khdng chap nhan (y kien trai ngtfdc)
rtj&bt 'Btidng ting vdi moi loai y kien nhan xet la mot loai bao cao kiem toan.
v 61 3.2.2.U Y k ien n h a n x&t va bao cdo k i£ m to d n d a n g c h a p n h a n to a n p h a n
Y kien chap nhan toan phan dtfdc dtfa KTV cho
v&nj* BCTC phan anh trung thtfc, hdp ly tren tat ca cac:j£hia
•' * * •( f i i 'i ’ - ! 'j ; • * P • f • ' - * ’• <J * ■ d
cann yeu ve tjnh hinh tai chinh cua ddn vi va phu hdp vdi
cac chuan mtfc ke m xac dinh Dong thdi moi thay doi ve
nguyeri' tSc ke toan Va anh htfdng cua chung da dtfdc danh gia durig va dtfdc neu ra; thuy£t minh BCTC Bang 3vl sau day la vi du ve bao cao kiem toan dang ch£p n h a n toan bo.
(102)— Chudng 3: Bao cdo kiStn ipdh
B ang 3.1
Chung toi da kiem todn Bang can doi ke todn dinh kem
theo day cua C&ng ty ABC lap 31/12 IN, cung nh.it bao cdo
ket qua kinh doanh va bao cdo litu chuyen tien te cua nien ket thuc vao tren Cac BCTC thuoc trach, nhiem cua Ban giam doc cong ty Trach nhiem cua chung toi la diia y kien ve cac bao nay, diia vao cong tac kiem toan cua chung toi.
Chung toi da thiic hien cong tac kiem toan theo cac chuan miic kiem todn quoc te (hoac cac chuan miic va thong le hien hanh d quoc gia) Cac chuan miic yeu cau cong tac kiem toan phai diidc len ke hoach va thiic hien de codiidc dam bao hdp ly rang BCTC khong chiia diing nhiing sai sot yeu Kiem toan bao gom viec kiem tra chon mau cac yeu to lam bang chiing cho nhiing dii lieu BCTC Kiem todn cung bao gom viec danh gid^cdc nguyen tac ke todn dp dung, cac itdc tinh quan trong cua Ban giam doc va cach trinh bay toan bo BCTC Chung toi cho rang cong tac kiem todn cua chung toi da diia mot cd sd hdp ly de hinh y kien cua chung toi.
Theo y kien cua chung toi, BCTC da phan anh trung thiic va hdp ly tinh hinh tai chinh cua cdng ty ta i 31112 IN; cung nhii ket qua, hoat dong kinh doanh va cac luong liiu chuyen tien te cua nien ket thuc vao tren, phu hdp vdi chuan miic ke todn quoc te (hoac quoc gia ) hien hdnh va tuan thu cac quy dinh hoac luat le hien hdnh.
K iem to d n vien
s J t
Trong mot so trifdng h'Op, KTV co the dtfa bao cao kiem toan chap nhan to&n p h ln vdi mot doan nhan xet them Xdoan
- • ■ ■i — — — n « a
(103)ghi them y kien) de lam sang to them mot v&i yeu to anh htfcing den BCTC va la doi ttfdng cua mot doan thuyet minh chi tiet hon Doan nhan xet them khong anh htfcing gi den y kien cua KTV Vi du nhtf doan nhan manh ve mot van de yeu lien quan den tinh lien tuc cua hoat dong kinh doanh hoac mot tinh hudng khong chiic chin nghiem vi vdn de dfit phu thuoc vao mot stf kien ttfdng lai n&m ngoai kha n&ng kiem soat cua don vi va KTV va co the anh htfcing den BCTC
(nhtf mot vu kien dang c6 stf di§'u tra, th^m dinh; mot khoan
doanh thu co the khong dtfdc chip nh&n ) Doan nh&n xet them nay thtfdng dtfdc dat sau doan neu y kidn kiem toan va noi ro ring doan nhan xet them nky khong phu nh&n (khong trai
ngtfdc) vdi y kien da neu Bang 3.2 sau day la vl du ve bao cao
kiem toan dang chap nhan toan phan co doan ghi them y kien. B ang 3.2
(Phan d&u ttfdng ttf bang 3.1 Theo y kien cua chung toi, BCTC da phan anh trung thtfc va hdp ly tinh hinh tai chmh cua cong ty )
(Doan ghi them y kien).
U day, chung toi khong phu nhan y kien chap nhan toan phan neu tren, md chi muon liiu y den doan thuyet minh X
trong BCTC Cong ty hien dang la ben bi mot vu kien vi pham bdng sang che va dang bi doi trd khoan tien thue bang cong vdi khoan boi thiidng thiet hai Cong ty da phan to va cac dieu tra scf bo cung nhii tham dinh dang diCOc tien hdnh Tam thcfi khong the doan triidc diiOc ket cuc cua vu viec va vay khdng co bat ky khoan dii phong cho kien cdo nao diicfc lap trong BCTC.
K iem to d n vien
(104)Chuong 3: Bdo cdo ktfm todn
KTV co the dtfa vao doan nhan x6t them nhiing va'n de
cln ltfu y them cho ngtfdi doc ve BCTC cua don vi ma KTV cho la can thiet nhtfng khong lien quan trtfc tiep den BCTC (vf du nhtfng thong tin khac di kem BCTC da dtfdc kiem toan) va khong anh htfdng den y kien nhan xet cua KTV.
Bao cao chap nhan toan phan dtfdc lap dieu kien sd lieu ban dau tren BCTC cua ddn vi dtfa la khong thich hdp, nhtfng sau ddn vi dtfdc kiem toan da chap nhan stfa theo y kien cua KTV Trtfdng hdp nay, KTV ghi them ltfu y
trtf6c dtfa y kien theo mlu: "Theo y kien cua chung tdi,
BCTC sau da siia doi theo y kien cua KTV, da phan anh trung thtic va hop ly tren moi khia canh yeu "
3.2.2.2 Y kien n han xet va bdo cdo kiem to d n d a n g ch ap n h an tiin g p h a n
KTV dtfa y kien nhan xet dang cha"p nhan ttfng phan khi KTV cho rang khong the dtfa y kien cha'p nhan toan phan co nhtfng yeu to" chtfa xac nhan dtfdc hoac khong dong y vdi ddn vi Nhtfng yeu td la quan nhtfng khong lien quan tdi mot so" ltfdng ldn cac khoan muc tdi mtfc co the d in den y kien "ttf choi" hoac y kien "khong chap nhan" Y kien chap nhan ttfng phan dtfdc the hien bdi thuat ngtf "ngoai trtf" va neu ro anh htfdng cua nhtfng va"n de ngoai trtf Van de ngoai trtf co the pham vi kiem toan bi gidi han hay khong dong y (bat dong) vdi ddn vi.
Pham vi kiem toan bi gidi han la KTV khong the thtfc
hien dtfdc cac thu tuc kiem toan ma ho cho la cln thiet Nguyen
nhan gidi han pham vi kiem toan co the la ban than ddn vi
hoac hoan canh khach quan Neu pham vi kiem toan bi gidi
(105)han ma KTV khong the thiic hi§n duoc cac thu tuc kiem toan
2§n Ihiet thi KTV khdng co du bAng chiing de dua y kien
chap nhan toani phan Pham vi kiem toan bi han che d miic khong ldn thi-KTV dua y kien chap nhan tting phan, co yeu
td ngoai trtf ; i
'■■’■nb ~'KTV co the khong dong.y vdi ddn vi ve viec lua chon va
ap dung chuan mile, che dd ke to&n hay tmh thlch hdp cua cac thong tin diia trong’thuyet minh BGTC cl miic khong ldn thi KTV cung dtfa y kien chap nhan tijfng phan, co yeu to'
ngoai trtf ■ ^ :
• ** r* ja *or • ^ • * w
Khi diia y kien chap nhan tifng phan co yeu to' ngoai truf, KTV phai md ta ro rang bao cao kiem toan nhutng ly do chu yeu d in den-loai y \kien pham vi bi gidi han hay bdi bat dong vdi ddn vi Nhutng ly do phai difdc ghi mot doan rieng, dat triCdc doan neu y kien va cd the difdc tham chieu den mot doan thuyet minh chi tiet hdn BCTC (neu cd).
■ ■ • X *>
Bang 3.3 sau d^y la vi du minh hoa ve bao cao kiem toan dang chap nhan ttfng phan pham vi kiem toan bi gidi han.
it: n *n 1 nr* •:.? r:) ’ r.:: ; ■
B ang 3*3:;
‘Ngifdi nh^nii
Chung toi d$ kiem toan (giong bang 3.1)
in u \ ' rco-:H ' •
Chung tdi da thuc hien cong tac kiem toan theo (giong bang 3.1)
vV; • / V
(Do^n Jb|»,;sttng them ve ly khong chap nhan toan phan)
\ * M • 0 s
Qhting tdi da khong co mat vao kiem ke thitc te hang
\ * i.' ■ ,
ton kh&lflgay 31 / 12IN, vi thcti diem xay triidc chung
f i *
tdU<m(te'mdi kieM to&H cho c6ng t$ Do dac diem bdi tdi lieu litu
• ■ .SSSSSS S S ^ S t ■ =
(106)Phtfong 3: Bdo cao kiern todn.
giti bdi cong ty, chung tdi dd khdng the kiem tra ditcfc so litting hang ton kho tai thdi diem tren bang cac thu tuc kiem todn khac.
Theo y kien cua chung toi, ngoai trit nhting anh hitdng cua nhting dieu chinh cd the co tren BCTC niu nhti churig toi dd co the kiem tra so litdng hang ton kho, BCTC da phan anh trung thiic va hop ly (giong bang 3.1)
K iem to d n vien
Bang 3.4 la vi du minh hoa ve bao cao kiem toan dang chap nhan tting p h in KTV khong dong y (bat dong) vdi ddn vi
B ang 3.4
Ngtidi nhan
Chung toi da kiem toan (giong bang 3-1) nhting co stia doi doan noi ve pham vi kiem toan cho phti hdp tinh hinh thtic te
(Bo sung them doan trinh bay ve “sti bat dqng” nhti sau:)
N hit dd neu phan thuyet m inh X cua bao cdo tdi chinh, dcfn vi dd khong tinh khau hao cho TSCD A TSCD thtic sit dd dtia vao sti dung tit thang vdi mtic kh&u hao ddng le phai tinh la XXX USD Do vay, chi p h i kinh doanh dd bi thieu va gia tri thuan cua TSCD dd cao hdn thtic tevdi gia tri titcfng dticfng XXX USD.
Theo y kien cua chung toi, ngoai trit nhting anh hitdng den BCTC cua van de neu tren, bdo cdo tcii chinh da phan anh
* i U 'I ) * lr i » : \ , \ • *; • '
trung thtic va hap ly (Giong bang 3.1) , "apVV> \vA
K iem t o d n vien • , \ s A >
(107)Theo chu^n mile kiem toan Viet Nam sd 700 Bao cao kiem toan dtia y kien cha'p nhan tting p hin dtfdc trinh bay trtfdng hdp kiem toan vien va cong ty kiem toan cho r^ng bao cao tai chinh chi phan anh trung thtic va hdp ly tren cac khia canh yeu tinh hinh tai chinh cua ddn vi, neu khong bi anh htfcing bdi yeu td thuoc ma kiem toan vien da neu bao cao kiem toan Dieu cung co nghia la neu cac yeu td kiem toan vien neu bao cao kiem toan co anh htfdng yeu den bao cao tai chinh thi bao cao tai chinh do da khong phan anh trung thtic va hdp ly tren cac khia canh trong yeu.
Yeu to thuoc la yeu td yeu nhting khong ch ic chan, nhti cac van de lien quan den tinh lien tuc hoat dong kinh doanh cua doanh nghiep, hoSc mot khoan doanh thu co the khong dtfdc cong nhan lam anh htfcing den ket qua kinh doanh cua cong ty.
Yeu to thuoc kiem toan vien neu thtfdng lien quan den cac sti ki£n co the xay ttidng lai, nam ngoai kha ndng kiem soat cua ddn vi va kiem toan vien Viec dtia yeu td thuoc cho phep kiem toan vien hoan trach
<ih’C»rn kic.n toan cua mi, nhting cu ig l&m cho ngtfdi doc bao cao tai chinh phai lu'u y va tiep tuc theo doi stf kien co the
xay ra.
Vi du ve bao cao kiem toan co yeu to thuoc:
"Theo y kien cua chung tdi, bdo cdo tdi chinh dd phan anh trung thifc va hap ly tren cac khia canh yeu tinh hinh tdi chinh cua cSng ty ABC tai 31 / 12IX, cung nhii ket qua kinh doanh va cac luong liiu chuyen tien te nam tdi chinh
(108)Chuong 3: Bdo cdo kiem todn
ket thuc tai 31112IX, phu hctp vdi chuan mtic va che ke todn Viet Nam hien hdnh va cac quy dinh phap ly co lien quan, tuy thuoc vao:
- Khoan doanh thu XX VND dticfc chap nhan;
- Khoan chi X Y VND dtiOc Hoi dong quan tri thdng qua ”
* • v
3.2.2.3 Y kien nhan xet va bdo cdo kiem to d n d a n g tii choi (khong the diia y kien)
KTV dtfa y kien nhan xet va bao cao kiem toan dang ttf choi trtfdng hdp hau qua cua viec gidi han pham vi kiem toan la quan hoSc lien quan den mot sd ltfdng ldn cac khoan muc tdi miic ma KTV khong the thu thap dlky du va thfch hdp cac bing chting kiem toan de co the cho y kien ve- BCTC Cac pham vi kiem toan bi gidi han trtfdng hdp la khong the vtfdt qua dtfdc KTV phai mo ta d^y du v& ro rang nhtfng gidi han bao cao kiem toan va chi ring neu khong ton tai gidi han thi rat cd the phai cd nhiing dieu chinh tren BCTC Doan mo ta dd phai dtfdc dat trtfdc doan neu y kien cua KTV Bang 3.5 sau day la vf du minh hoa ve bao cao kiem toan dang ttf choi (khong the dtfa y kien).
Ba it* 3.5
Ngtfdi nhan
Chung toi da kiem toan (giong bang 3.1) nhtfng co sua doi doan ndi ve pham vi kiem toan cho phu hdp tinh hinh thue te.
9 V
Bo sung them doan trinh bay ve gidi han pham vi kiem toan nhtf sau:
Chung tdi dd khdng dtfcJc tham gia vao kiem ke thtic tekho, dd khdng the kiem tra dticfc todn bo doanh thu va cung khdng
(109)nhiCng dp dat cua cong ty doi vdi cong viec cua chung tdi.
Vi tam quan cua cac si£ kien nay, chung tdi khdng the dUa y kien cua minh ve BCTCtctia dcfri vi.
Kiiem td a n vien
■ r \\ \ y * r-jtT \s u h \ w i
3.2.2.4 Y kien nhan xet va bdo cdo kiSm todn dang
khdng chap rihan (y kien trai ngticfc)
r ' I KTV dua y kien nhan xet va bao cao kiem toan dangjr i f * • i - I • * J T * V ; .# * • • ' „ « ^ khong chap nhan trUdng h<?p viec KTV khong dong y vdi ddn vj la quan hoac lien quan den mot so" lUdng ldn qac khoan muc khien KTV khong the dua; y kien dang "ngoai trii" KTV co the khong dong y vdi cac nha quan ly ddn vi ve:
- Viec liia chon va ap dung chu^n mile, che k& toan ■ I: ; r C’j •' • ; ;<);:! • - : -5
: Su the hien trung thuc va hdp ly cua cac thong tin tren
BCTC s : ; ,., ■; >i)l
- Su khong phti hdp cua chc thdng iih ghi thuyet
minh BCTC iV,;t v; i
- Viec tu a n th u cac quy dinh, hoac l u a t le hien h a n h
KTV phai md ta day du v i ro r in g nhiing di>lm khdng dong 3^ vdi ddn vi v i dinh lUdng (neu dUdc) nhOng arih hudng tdi BCTC cua nhUng sU kien Do^n mo ta ddiphai dtfdc ddt tritdc
(110)Chuang 3: Bao cao kiem toan
Bang 3.6 sau day la vi du minh hoa ve bao cao k ie m to a n
dang khong chap nhan (hoac y kien trai ngUdc) B ang 3.6
NgUdi n h a n
Chung toi da kiem toan (giong bang 3.1)
Chung toi da kiem toan theo (giong bang 3.1) (Doan mo ta su khong dong y vdi ddn vi)
Trong BCTC, viec ghi nhan khoan doanh thu nhan triidc
XXX USD la khdng phu hop vdi chuan mtfc ke todn quoc te
(hoac quoc gia) hien hdnh.
Theo y kien cua chung toi, vi anh hitdng yeu cua van de dd trinh bay d doan tren, BCTC khong phan anh trung thtfc va hop ly tren cac khia canh yeu tinh hinh tdi chinh cua cong ty ABC tai 31112 IN, cung nhit ket qua kinh doanh va cac luong ltfu chuyen tien te nien ket thuc tai ngay 112IN khong phu hop vdi chuan mtfc ke todn quoc te (hoac quoc gia ) hien hdnh va khong tuan thu cac quy dinh va luat le hien hdnh.
K iem to d n vien
Trong trUdng hdp din thiet, KTV co the neu d in chiing ve nhutng diem khong dong y vdi ddn vi phan phu luc dinh kem bao cao kiem toan
(111)cAu HOI ON TAP CHl/dNG 3
A CAU HOI TU LUAN
1 Khai niem bao cao kiem toan ve kiem toan BCTC? Trach nhiem cua KTV va ddn vi khach hang cuoc kiem toan doc lap BCTC?
2 Neu y nghia cua bao cao kiem toan ve kiem toan bao cao tai chinh?
3 Neu cac noi dung cd ban cua bao cao kiem toan ve kiem toan bao cao tai chinh? Diem khac cd ban giuta bao cao kiem toan ve kiem toan bao cao tai chinh KTV va cac td chiic kiem toan lap? Tai co sii khac biet do?
4 Trinh bay noi dung cua bao cao kiem toan ve kiem toan BCTC KTV va to chiic kiem toan doc lap diia ra?
5 Neu cac loai bao cao kiem toan ve kiem toan BCTC? Chi ro diem khac biet giOa cac loai bao cao kiem toan kiem toan BCTC?
6 Neu ro noi dung, dieu kien lap cua tiing loai bao cao kiem toan ve kiem toan BCTC KTV va to chiic kiem toan doc lap dUa ra?
7 Sii giong va khac cd ban phan neu y kien cua KTV bao cao kiem toan ve BCTC KTV doc lap va KTV noi bo lap? Giai thich ro tai co sii khac do?
8 Tai pham vi kiem toan bi gidi han nghiem ma khong the khac phuc diidc, KTV se diia y kien nhan xet “T ii choi”?
(112)ChUOng 3: Bao cao kiem toan
B CAU HOI TRAC NGHIEM
1 Bao cao kiem toan ve kiem toan BCTC nhSm xac nhan miic chinh xac cua BCTC
a Dung b Sai
2 Bao cao kiem toan ve kiem toan BCTC chi ro miic yeu cua cac chi tieu tren BCTC
a Dung b Sai
3 Noi dung cua bao cao kiem toan ve kiem toan BCTC KTV doc lap, KTV Nha nUdc va KTV noi bo lap co noi dung nhu
a Dung b Sai
4 KTV doc lap phai chju tra c h n h ie m ve tin cay cua BCTC d a dUdc kiem toan
a .Dung b Sai
5 KTV va cong ty kiem toan k h o n g ch iu tr a c h n h ie m ve
do ch in h xac cua BCTC da dUdc kiem toan
a Dung b Sai
6 Dieu kien lap bao cao kiem toan dang “Ngoai trU” co diem giong bao cao kiem toan dang “TU choi”
a Dung b Sai
7 Bao cao kiem toan dang “Chap nhan to a n bo” dUdc
KTV va cong ty kiem toan d u a r a tro n g trU dng hdp
8 Bao cao kiem toan dang “Chap nhan toan bo” co doan them y kien dUdc KTV va cong ty kiem toan dua
trudng h d p
(113)KTV va cong ty kiem toan duta trudng hop
10 KTV va cong ty kiem toan dua bao cao kiem toan dang “TU choi” k h i
11 Khi cd bat dong vdi ddn vi khach hang, KTV va cong ty kiem toan se dua bao cao kiem toan dang
12 Khi pham vi kiem toan bi han che, KTV va cong ty kiem toan se lap bao cao kiem toan d a n g
13 KTV lap bao cao kiem toan dang “Bat dong” dieu kien
14 Dieu kien lap bao cao kiem toan dang “Chap nhan toan bo co doan them y kien” la pham vi kiem toan bi gidi han d mUc n h o
15 KTV lap bao cao kiem toan ve BCTC nham:
a Xac nhan ve mtfc chinh xac va dung dan cua BCTC
b Xac nhan ve mUc trung thtfc, hdp ly cua BCTC c You cau ddn vi s&a chtfa nhtfng sai pham yeu d Chi nhtfng thieu sot cua he thong kiem soat noi bo cua ddn vi khach hang
e Tat ca nhtfng trUdng hdp tren
f K hong ph m ot tro n g cac trU dng hdp t r e n
16 KTV doc lap va cong ty kiem toan danh gia mtfc tin cay cua BCTC dtfa tren:
(114)Chuong 3: Bao cao kiem toan
a Chuan miic kiem toan b Chuan miic ke toan
c Yeu cau cua luat phap co lien quan d Tat ca nhiing trUdng hdp tren
e Khong phai mot cac triidng hdp tren
17 Bao cao kiem toan dang “Chap nhan tiing phan” dutdc KTV lap trUdng hdp:
a Pham vi kiem toan bi han che
b Pham vi kiem toan hi han che d miic nho c KTV co bat dong v6i Ban quan ly ddn vi
d KTV co bat dong vdi Ban quan ly ddn vi d miic nho e Tat ca nhiing triidng hdp tren
f Khong phai mot cac triidng hdp tren
18 KTV c6 the lap bao cao kiem tdan dang “Chap nhan toan bo” triidng hdp:
a Pham vi kiem toan bi han che d miic t nho b KTV c6 bat dong vdi ddn vi khach h an g miic nho 'C BCTC ton tai sai sot k h o n g tro n g yeu
d So" lieu map md khong ch&c ch&n miic nho e Tat ca nhiing trUdng hdp tren
£r'Khong phai mot cac triidng hdp tren
19 Bao cao kiem toan dang “T ii choi” diidc! KTV lap trdng trUdng hdp:
(115)b KTV bat dong vdi Ban quan ly ddn vi
c KTV co bat dong khong ldn vdi ddn vi khach hang d Tat ca nhiing triidng hdp tren
e Khong phai mot cac triidng hdp tren
20 Bao cao kiem toan dang “Trai ngiidc” diidc KTV lap triidng hdp:
a Pham vi kiem toan bi han che b So lieu map md
c KTV c6 bat ddng vdi ddn vi d miic nho d Tat ca nhtfng trtfdng hdp tren
e Khong phai mot cac trtfdng hdp tren
(116)Chuang 4: Gian Ian va sai sot - Trong yeu va rui ro
Chiiang 4
GIAN LAN VA SAI SOT -■
TRONG YEU VA RUI RO
4.1 GIAN LAN VA SAI SOT
4.1.1 Khai niem va nhan dang
Gian lan la nhiing hanh vi co" y (co chu y) lam sai lech thong tin kinh te, tai chinh mot hay nhieu ngiidi jioi dong quan tri, ban giam doc, cac nhan vien hoac ben thii ba thiic hien lam sai lech BCTC
Gian lan la mot dang sai pham, mot hanh vi luon co chu y, mot han h dong liia doi cua nhiing ngiidi co lien quan nh&m bien thu tai san, tham o, che dau tai san, xuyen tac thong tin, lam sai lech BCTC vdi muc dich dem lai ich ldi cho ban th an ngUdi gay gian lan
Hanh vi gian lan luon luon diidc che day mot cach co y va tinh vi va luon ton tai mot cach tiem i n hoat dong kinh te va BCTC cua doanh nghiep
Gian lan thudng bieu hien diidi dang tong quat sau:
- Xi'j. ly chiing tii theo y chu quan: xuyen tac, lam gia, s&a doi chiing tii va tai lieu lien quan den BCTC
- Che dau hoac co y bo sot cac thong tin, tai lieu hoac nghiep vu kinh te lam sai lech BCTC
(117)- Co" y ap dung sai cac chuan mUc, nguyen tic , phiidng phap va che ke toan, chinh sach tai chmh
- Co" y tinh toan sai ve mat so" hoc de lam sai lech BCTC ho&c dem lai ldi ich ca nhan
Hanh vi gian lan thiidng gan lien vdi viec tham o, bien thu tai san hay vu ldi cho ca nhan hoac nhom ngiidi
Sai sot: La nhiing loi hoac sii nham l l n khong co" y nhiing co anh hiidng den BCTC
Sai s6t bieu hien diidi dang:
- Loi tinh toan ve so" hoc hay ghi chep sai
- Bo sot hoac hieu sai d in den lam sai lech cac khoan muc hoac cac nghiep vu kinh te trinh do, hieu biet han che"
/ i) /
- Ap dung sai cac chuan miic, nguyen tac, phiidng phap ke" toan, chinh sach tai chinh han che" ve nang ltfc
Gian lan va sai sot deu la nhutng sai pham tiem an BCTC cua doanh nghiep Viec phat hien va nhan biet ve gian l&n thiidng kho kh&n hdn nhiing sai sot, vi gian lan thiidng diidc che dau b ln g hanh vi co" y, tinh vi Noi nhii vay khong co nghia la chi co nhiing gian lan m6i anh hiidng den bao cao tai chinh sai sot thi khong Trong thiic tiln kiem toan, KTV phai tim kiem, phat hien, danh gia nhiing gian lan, sai sot co anh hiiclng yeu den BCTC Tuy nhien, thuc tiln , KTV co the v ln phai chiu rui ro kiem toan vi khong the p hat hien va nhan biet diidc het nhiing gian lan va sai sot ton tai BCTC
(118)Chuang 4: Gian lan va sai sot - Trgng yeu va rui ro
4.1.2 Cac nhan to anh hifcfng den gian lan sai sot
Trong thiic tien kiem toan, KTV can phai tham khao va nghien ciiu cac yeu to hoac sii kien lam tang kha nang gian lan, sai sot la:
- Nhiing van de lien quan den tinh chinh triic, nang liic cua ban giam doc, nhii:
+ Cong tac quan ly bi mot ngutdi hay mot nhom nho doc quyen nam giii, khong co ban, hoi dong giam sat doc lap, co hieu l\ic
+ Cd cau to chiic ciia khach hang phiic tap mot cach co" y va kho hieu
+ Nhiing yeu kem ciia HTKSNB va he thong ke toan thiidng bi bo qua hoac to bat liic thiic tiln nhiing yeu kem hoan toan co the khac phuc dUdc
+ Co sii thay doi thiidng xuyen ke toan ho&c ngiidi co trach nhiem d bo phan tai chinh ke toan
+ Thieu nhieu nhan vien phong ke toan mot thdi gian dai
+ Bo tri ngiidi lam ke toan khong dung chuyen mon ho&c ngiidi bi phap luat nghiem cam
+ Co sii thay doi thudng xuyen ve chuyen gia tii van phap luat hoac KTV
- Cac siic ep bat thiidng ben hoac ben ngoai ddn vi ton tai BCTC, nhtf:
+ Nganh nghe kinh doanh gap kho khan va so ddn vi pha san cang tang
(119)hoat dong cua doanh nghiep qua nhanh + Miic th u nhap bi giam sut
+ Doanh nghiep co y hach to an ta n g ldi nhuan nhSm khuyech trU dng hoat dong
+ Dau tii qua nhanh vao nganh nghe mdi hoac loai san pham mdi lam mat can doi tai chinh
+ Doanh nghiep bi le thuoc qua nhieu vao mot so san pham hoac mot so" khach hang
+ Siic ep ve tai chinh tii nhiing nha d l u tii ho&c cap quan ly ddn vi
+ Siic ep doi vdi nhan vien ke toan phai hoan ta t BCTC thdi gian qua ng&n
- Cac nghiep vu va sii kien khong binh thiidng, nhii:
+ Cac nghiep vu dot xuat, die biet xay vao cuoi nien ke toan co tac dong den doanh thu, chi phi va ket qua
+ Cac nghiep vu ho&c phiidng phap xut ly ke toan phiic tap:
+ Cac nghiep vu vdi cac ben hiiu quan nhii mua d&t, ban re hoac quan he vdi nhiing khach hang co nhieu tieu ciic, khong minh bach,
+ Cac khoan chi phi qua cao so vdi nhiing dich vu diidc cung cap
• Nhiing diem kho khan lien quan den thu thap day du bang chiing kiem toan thich hdp:
(120)Chuang 4: Gian ign va sai sot - Trgng yeu va rui ro
+ Tai lieu ke toan khong day du hoac khong dtfdc cung cap kip thdi
+ Luu trtf tai lieu khong day du ve cac stf kien va nghiep vu kinh te
+ Co chenh lech ldn giiia so ke toan cua ddn vi vdi xac nhan cua ben thii ba mau thuan giiia cac bang chiing kiem toan; khong giai thich dtfdc sii thay doi cua cac chi so" hoat dong
+ Ban giam doc tii choi cung cap giai trinh hoac giai trinh khong thoa man yeu cau cua KTV
- Nhiing nhan to" tii moi trtfdng tin hoc lien quan den cac tinh huong va stf kien neu tren, nhtf :
+ Khong lay dtfdc thong tin ttf may vi tinh
+ Cd thay doi chtfdng trinh vi tinh nhtfng khong ltfu tai lieu, khong dtfdc phe duyet va khong dtfdc kiem tra
+ Thong tin, tai lieu in ttf may vi tinh khong phu hdp vdi BCTC
+ Cac thong tin in ttf may vi tinh moi lan lai khac
4.1.3 Trach nhiem cua doanh n gh iep doi vdi gian
lan va sai sot
Viec ngan chan, phat hien va xtf ly gian lan, sai sot la trach nhiem va bon phan cua ban than chu doanh nghiep dtfdc kiem toan Theo khoan dieu Nghi dinh 105 qui dinh ddn vi dtfdc kiem toan phai cung cap kip thdi, day du tru n g thtfc mdi thong tin, tai lieu can thiet cho kiem toan Dong thdi, theo khoan dieu 16 Luat ke" toan qui dinh ddn vi ke" toan phai co
(121)du, trung thtfc, minh bach cho to chtfc ca nhan, theo qui dinh cua phap luat Tuy nhien, BCTC cua doanh nghiep dtfdc lap khong phai khong co gian lan, sai sot ton tai ma tham chi la ton tai nhieu gian lan, sai sot yeu lam sai lech va anh htfdng den BCTC Vi vay, hoat dong kinh te va qua trinh lap BCTC, chu doanh nghiep phai co trach nhiem ve gian lan, sai sot va trach nhiem doi vdi BCTC dtfdc lap nhtf sau:
- Ngan chan, phat hien va xtf ly kip thdi gian lan sai sot doanh nghiep
- Xay dtfng, thiet ke va thtfc hien mot cach thtfdng xuyen hieu ltfc doi vdi he thong ke toan va he thong kiem soat noi bo viec phat hien, ngan ch in va xit ly kip thdi cac hien ttfdng gian lan, sai sdt
- Tiep thu va giai trinh mot cach kip thdi, day du ve cac hien ttfdng gian lan, sai sdt KTV phat hien va yeu cau s{fa chtfa qua trinh kiem toan
Neu doanh nghiep khong chiu tiep thu, stfa chtfa hoac cung cap day du thong tin tai lieu cho KTV, de KTV d anh gia anh htfdng cua gian lan, sai sot den BCTC thi phai chap
0 - i m v.
nhan mot bao cao kiem toan thich hdp KTV dtfa vi pham vi kiem toan bi han che hoac phai chap nhan de KTV r u t khoi hdp dong kiem toan
4.1.4 Trach nhiem cua KTV doi vdi gian lan sa i sot
Muc dich cua KTV kiem toan BCTC la nh&m xac nhan ve tin cay, tinh trung thtfc cua BCTC cua khach hang Muc dich cua KTV khong phai la di tim gian l&n sai sot
(122)Chuang 4: Gian lan va sai sdt - Trgng yeu va rui ro
BCTC nhtfng phai thong qua viec tim kiem gian lan, sai sot va danh gia stf anh htfdng yeu cua nhutng gian lan sai sot den BCTC de lam cd sd dtfa y kien cho phu hdp Vi vay, KTV phai co trach nhiem ve cac gian lan sai sot theo tting khau
*)
va giai doan kiem toan sau day:
4.1.4.1 K iem todn vien p h a i co tra c h n h iem tro n g viec p h a t hien va danh g ia anh hitdng cua g i a n lan sa i
sot d d p h a t hien ditac
Khi lap ke hoach kiem toan va thtfc hien kiem toan, KTV va cong ty kiem toan phai danh gia rui ro ve gian lan, sai sot co the co lam anh htfdng yeu den BCTC KTV phai lap ke hoach, xay dtfng cac thu tuc kiem toan phti hdp de dam bao rin g moi gian lan, sai sot co anh htfdng yeu den BCTC deu dtfdc phat hien
Trong qua trinh kiem toan, KTV phai co trach nhiem giup ddn vi dtfdc kiem toan ngan ngtia, phat hien va xti ly gian lan, sai sot, nhtfng KTV khong phai chiu trach nhiem trtfc tiep ve viec ngan ngtia gian lan sai sot d ddn vi ma ho kiem toan
KTV phai thu thap day du b in g chting kiem toan thich hdp de chting minh rin g BCTC khong co gian lan, sai sot lam anh htfdng yeu den BCTC hoac BCTC co gian lan, sai sot thi da dtfdc phat hien va da dtfdc stia chtia hoac da dtfdc trinh bay va phan anh day du BCTC; dong thdi KTV phai chi dtfdc stf anh htfdng cua gian lan, sai sot den BCTC
Do nhting han che von co cua kiem toan hay kiem toan luon chtia diing nhting rui ro co htiu, cho du cong viec kiem toan da dtfdc lap ke hoach va tien hanh thtfc hien kiem toan
(123)quy dinh Trong trtfdng hdp xay rui ro khong p h a t hien het cac gian lan, sai sot co anh htfdng yeu den BCTC, do, KTV phai ltfu y va xem xet viec chap hanh day du cac nguyen tic va thu tuc kiem toan tting hoan canh cu the va tinh thich hdp cua cac ket luan bao cao kiem toan dtfdc dtfa dtfa tren cac thu tuc kiem toan da thtfc hien De h an che nhting rui ro von co cua kiem toan, KTV phai luon tu an thu nguyen tac hoai nghi nghe nghiep qua trinh lap ke hoach va thtfc hien kiem toan, dong thdi luon y thtic rang tti nhting han che von co cua he thong kiem soat noi bo se co the co nhting tinh huong hoac stf kien dan den nhting gian lan, sai sot yeu ton tai BCTC
Khi nghi ngd BCTC co gian lan, sai sot, KTV phai co trach nhiem thtfc hien cac thu tuc can thiet de phat hien cac gian lan hoac sai sot
Khi da phat hien cac gian lan, sai sot hoac KTV v in co stf nghi ngd gian lan hoac sai sot thi KTV phai danh gia anh htfdng cua gian lan, sai sot den BCTC Neu gian l&n, sai sot co anh htfdng yeu den BCTC thi KTV can thtfc hien cac btfdc di can thiet va stfa doi, bo sung nhting th u tuc kiem toan thich hdp
Mtic stfa doi va bo sung cac thu tuc kiem toan phu thuoc vao stf danh gia cua KTV ve:
- Cac loai gian lan, sai sot da dtfdc phat hien - Tan suat xay gian lan, sai sot
- Kha nang tai dien cua mot loai gian lan sai sot cu the co the anh htfcing yeu den BCTC
(124)Chuang 4: Gian ign va sai sot ■ Trong yeu va rui ro
- Viec tong hdp, danh gia va xem xet cac gian lan, sai sot co quan he rang buoc nhau, ke ca la ddn le
Viec xem xet ve gian lan, sai sot phai dtfdc thtfc hien tren ca hai m at ban chat va ldn (dinh tinh va dinh ltfdng) cua sai pham, de tii dd co stf dieu chinh thu tuc kiem toan cho phu hdp
Khi da thtfc hien cac thu tuc kiem toan bo sung ma khong giai toa dtfdc nghi ngd ve gian lan hoac sai sot thi KTV phai thao luan van de vdi ban giam doc hoac chu doanh nghiep dtfdc kiem toan, dong thdi phai danh gia anh htfdng cua gian lan, sai sot den BCTC de dtfa mot bao cao kiem toan phu hdp, KTV phai ltfu y van de sau:
Viec xem xet, danh gia anh htfdng cua gian lan, sai sot den BCTC co yeu hay khong phai biet ket hdp vdi cac b in g chting khac da thu dtfdc qua trinh kiem toan Die biet la tin cay cua cac ban giai trinh ma ban giam doc, chu doanh nghiep kiem toan da cung cap Do tin cay cua ban giai trinh thuoc vao hanh vi cd co tinh che dau sai pham, stf giai trinh ve moi quan he gitia cac sai pham, cung nhtf cac thu tuc kiem soat cu the dang ap dung cua ban giam doc cd hieu ltfc hieu qua va phu hdp hay khong Ke ca viec stf dung cac nhan vien kiem soat co phu hdp, cd du nang ltfc va liem chinh hay khong?
Viec dieu chinh thu tuc kiem toan thuoc vao nhting sai pham da dtfdc phat hien co lien quan den cap quan ly nao d ddn vi dtfdc kiem toan Neu nhting gian lan sai sdt cd lien quan den cap lanh dao cao hdn, nhat la tinh trung thtfc cua nha quan ly hay chu doanh nghiep thi stf dieu chinh th u tuc kiem toan cua KTV se hoan toan khac vdi sai pham b c&p dtfdi Viec dieu chinh can ltfu y doi vdi cac KTV vi:
(125)doanh nghiep cung co the vo hieu hoa no b in g cac quyet dinh cua chinh chu doanh nghiep
- Chu doanh nghiep co the lenh, ngan chan stf kiem tra Cua cap dtfdi
- Cac thu tuc kiem tra, kiem soat doanh nghiep thiidng khong the quay lai kiem soat chinh ban than chu doanh
9 i > ' ;
nghiep, ngtfdi da xay dtfng va dtfa thu tuc kiem soat
- Chu doanh nghiep co the lenh yeu cau cho cap dtfdi che dau viec thtfc hien sai pham, ghi chep nghiep vu khong dung stf that
- Chu doanh nghiep co the dau diem cac thong tin, tai lieu lien quan den nghiep vu hoac cung cap mot cach mien ctfdng hoac co tinh tri hoan.vo ly, co" tinh lang tranh
- Nha quan ly doanh nghiep co the se han che pham vi kiem toan cua KTV
- Nhiing van de quan dtfdc phat hien co lien quan den lanh dao doanh nghiep nhtfng khong dtfdc the hien so ke toan va BCTC
4.1.4.2 Trach nhiem ciia KTV viec thong bdo ve g i a n lan va sai sot
- Thong bao cho ddn vi dtfdc kiem toan
9
Khi da phat hien gian lan, sai sot qua trinh kiem toan, ke ca co nghi ngd gian lan, sai sot mac du KTV v ln chtfa danh gia dtfdc anh htfdng cua no den BCTC (tiic moi gian lan sai sot, khong phan biet yeu hay khong yeu)
(126)Chuong 4: Gian lan va sai sot - Trpng yeu va rui ro
KTV phai thong bao cho giam doc hoac ngtfdi diing dau ddn vi dtfdc kiem toan thdi han nhanh n h at trtfdc p h at hanh BCTC hoac trtfdc phat hanh bao cao kiem toan
Viec thong bao nhtfng gian lan, sai sot doi hoi KTV phai can nhac xem viec thong bao cho cap nao se co ldi nhat, nhanh nhat de co the xtf ly va giup KTV co dtfdc nhtfng b in g chiing kiem toan day du, thich hdp de giai toa dtfdc nghi ngd Trong thtfc te, phat hien gian lan, sai sot lien quan den cap nao thi KTV thtfdng thong bao vdi cap cao hdn Neu gian lan, sai sot lien quan den lanh dao cao n h at ddn vi dtfdc kiem toan thi KTV thtfdng phai tham khao y kien cua chuyen gia ttf van phap luat de xac dinh va thtfc hien cac th u tuc kiem toan can thiet
- Thong bao cho ngtfdi stf dung bao cao kiem toan
Khi da phat hien va danh gia gian lan, sai sot la yeu va KTV da thong bao cho ddn vi dtfdc kiem toan ma ddn vi khdng stfa chtfa, ho&c khong phan anh day du BCTC thi KTV phai dtfa mot bao cao kiem toan vdi y kien chap nh&n
.r tting phan hoic y kien khong chap nhan (trai ngtfdc - b at dohg)
Vdi mdt BCTC da phan anh day du gian lan, sai sot ma nhtfng gian lan, sai sot co the anh htfdng yeu den BCTC thi KTV van phai chi’ ro ve gian lan, sai sot
ty fy j
bao cao kiem toan Trtfdng hdp pham vi kiem toan bi h an che ma KTV khdng the thu thap dtfdc day du b&ng chting thich hdp de danh gia nhting gian lan, sai sot da dtfdc phat hien ho&c co the xay se lam anh htfdng yeu den BCTC thi KTV phai dtfa mot bao cao kiem toan dang chap nhan tting p han ho&c dang tti choi
(127)neu ro ly khong chap nhan toan bo hay ly tU choi dua y kien nhan xet NgUdi sii dung thong tin (BCTC) se tu can nh&c sU anh hudng (neu co) den viec dua cac quyet dinh cua minh
- Thong bao cho cd quan chUc n&ng co lien quan
KTV co trach nhiem bao mat cac thong tin, so" lieu cua khach hang, trU trudng hdp ddn vi dUdc kiem tdan co gian lan hoac sai sot ma theo quy dinh cua phap luat, KTV phai thong bao hanh vi gian lan hoac sai sot cho cd quan chUc nang co lien quan TrUdng hdp nay, KTV dUdc phep trad doi trUdc vdi chuyen gia tu van phap luat
- TrUdng hdp rut khoi hdp dong kiem toan
KTV duoc phep cham dUt hdp dong kiem toan xet thay ddn vi dUdc kiem toan khong co bien phap can thiet de xti ly doi vdi gian lan ma KTV cho la can thiet hoan panh cu the, ke ca cac gian lan khong anh hudng yeu den BCTC Nhan to anh hudng tdi quyet dinh rut khoi hdp dong, bao gom: gian lan ho&c sai sot lien quan den cap lanh dao cao n h at ddn vi; viec tiep tuc tri quan he cua KTV vdi ddn vi dUdc kiem toan co ldi hay khong Cong ty kiem toan phai can nh&c ky lUdng va trao doi vdi chuyen gia tu v&'n phap lu&t trUdc dtfa quyet dinh
Neu KTV khac dUdc thay the yeu cau cung cap thong tin ve khach hang thi KTV hien tai phai thong bao ro ly chuyen mon dan tdi buoc phai cham dUt hdp ddng kiem toan KTV hien tai cd the thao luan va thong bao vdi KTV khac dUdc thay the ve cac thdng tin cua khach hang phu hdp vdi phap luat, yeu cau ve dao dUc nghe nghiep kiem toan cd lien quan va pham vi cho
(128)Chuong 4: Gian ian va sai sot - Trong yeu va rui ro
phep ciia khach hang Neu khach hang khong cho phep thao luan ve cong viec cua ho thi KTV hien tai cung phai thong bao ve viec khong cho phep cho KTV dtfdc thay the
4.2 TRONG YEU
4.2.1 Khai niem va y nghia cua tinh tron g yeu
trong kiem toan
K h a i niem ve tinh yeu:
Khi phat hien dtfdc mot gian lan, sai sot BCTC, trtfdc het KTV phai danh gia no tren moi khia canh xem co the chap nhan dtfdc khdng, neu chap nhan dtfdc, KTV co the bo qua; neu khong chap nhan dtfdc, KTV se dtfa y kien nhan xet cho phu hdp Cai ngtfdng de xem xet sai pham co the chap nhan dtfdc hav khong dtfdc goi la mtfc yeu (tinh yeu)
Trong yeu la mot khai niem chi ldn (tam cd), ban chat cua sai pham (ke ca viec bo sdt thong tin kinh te, tai chinh) hoac la ddn le hoac la tting nhom ma boi canh cu the, neu dtfa vao cac thdng tin de xet doan thi se khong chinh xac hoac rut nhting ket luan sai lam
dinjh Trach nhiem cua KTV kiem toan la phai xac
xem BCTC cd chtia dtfng nhting sai pham yeu hay khong Hay ndi cach khac, muc dich cua KTV la xac dinh BCTC cd
I trung thtfc hdp ly tren moi khia canh yeu hay khong Stf xem xet ve tinh yeu dtfdc KTV nhin dtfdi goc cua ngtfdi sti dung thdng tin tai chinh de cac quyet dinh Neu bao cao kiem toan xac minh rin g BCTC cua doanh nghiep la hoan toan trung thtfc xet tren moi khia canh yeu, cd nghia la BCTC cd the ton tai nhting gian lan, sai sdt, nhtfng nhting gian
(129)thdng tin BCTC van chap nhan dtfdc Do dd nhtfng gian lan, sai sdt ton tai BCTC la khong yeu
Y n g h ia cu a tin h yeu tro n g th u c tien: Tinh yeu cd mot y nghia quan trong qua trin h lap ke hoach kiem toan va thiet ke xay dtfng cac thu tuc kiem toan, no giup cho KTV:
- Xac dinh noi dung, thdi gian va pham vi cua cac thu tuc kiem toan
- Xac dinh mtfc trung thtfc va hdp ly cua cac thdng tin BCTC
- Danh gia anh htfdng cua nhtfng sai sdt den BCTC
X et d o a n tin h tro n g yeu:
Trong thtfc te, viec xet doan tinh yeu la mot van de nhay cam phu thuoc rat nhieu vao ban than moi KTV ve tinh chu quan va kha n&ng xet doan nghe nghiep Tuy nhien, xet doan tinh yeu KTV phai hieu ring:
- Tinh yeu la mot khai niem ttfdng doi hdn la tuyet doi
- Tinh yeu luon phai dtfdc xem xet tren ca m at dinh ltfdng va dinh tinh
- Tinh yeu luon phai dtfdc xem xet mol quan he chat che gitia cac sai pham ve mat dinh ltfdng vdi
9 9
Khdng the cd mot cong thtfc nao dtfa de xac dinh ldn yeu cua mot sai pham, cd vdi mot ldn n h at dinh cua mot sai pham, d doanh nghiep nay, trtfdng hdp la sai pham
(130)Chuong 4: Gian lan va sai sot - Trong yeu va rui ro
khong yeu, nhung d doanh nghiep khac hoac trtfdng hdp khac lai la yeu hoac neu xet ddn le sai pham khong la yeu nhtfng xet tong hdp cac sai pham thi no lai la yeu
Ve m at dinh tinh cua tinh yeu noi len ban chat cua sai pham Co nhtfng sai pham khong phan biet ldn nhtfng van coi la quan de xet doan tinh yeu th am chi dtfdc coi la yeu nhtf:
- Cac sai pham lien quan den luat phap, chinh sach, che va nhtfng quy dinh cd tinh nguyen t&c
- Sai pham lien quan den tinh trung thtfc cua nha quan ly cap cao
- Sai pham cd tinh chat gay hau qua phan tfng day chuyen
- Sai pham ve ldi nhuan, thu nhap cua doanh nghiep
- Sai pham da dtfdc chi nhtfng khong dtfdc stia chtfa kip thdi
Viec xem xet tinh yeu phai dtfdc d at tting hoan canh va dieu kien cu the vdi nhting tinh huong n h a t dinh Viec danh gia va xet doan tinh yeu khong chi vdi nhtfng
9
sai pham da dtfdc phat hien trcng ky kiem toan, vdi nhtfng sai pham ddn le ma nd dtfdc xem xet moi quan he vdi nhtfng sai sdt chtfa dtfdc stfa chtfa cua ky kiem toan trtfdc cung nhtf moi quan he vdi nhting sai pham dtf kien chtfa dtfdc phat hien tong the cua KTV va moi quan he tong hdp chat che cac sai pham De cd the xet doan va van dung dtfdc tinh yeu ddi hoi KTV phai cd stf hieu biet th a u dao chat
(131)/ / »)
kiem toan Trong thiic te, KTV lap ke hoach kiem toan thudng an dinh mUc yeu co the chap nhan dUdc thap hdn so vdi mUc duoc sii dung de danh gia ket qua kiem toan cua KTV nham tao mot khoang le an toan cho chinh KTV va cuoc kiem toan
4.2.2 Van dung tinh yeu tron g kiem toan
Viec van dung tinh yeu kiem todn dtidc thiic hien thong qua btidc theo trinh tti sau day:
Budc 1: Udc lUdng sd bo b a n dau ve tin h tro n g yeu
Budc 2: Phan bo Udc lUdng ban dau ve tinh yeu cho tUng bo phan, tUng khoan muc
Budc 3: Udc tinh sai sdt tUng bo phan
Budc 4: l/dc tinh sai sdt ket hdp cua cac bo phan
Budc 5: So s a n h sai sdt k et hdp Udc tin h vdi Udc lUdng b a n dau (hoac da dieu chinh) ve tin h yeu
- Budc 1: Udc ltidng ban dau ve tm h yeu: Day la
viec lam cua KTV nh&m xac dinh mUc sai pham toi da nhung van chap nhan dUdc Cd nghia la d miic sai pham ay BCTC vim dUdc coi la trung thuc hdp ly hay nhUng sai pham van chua lam thay doi quan diem va quyet dinh cua ngudi sii dung thdng tin
Viec Udc lUdng ban dau ve tinh yeu thudng dUdc cac cong ty kiem toan chuyen nghiep (doanh nghiep kiem toan) chi dao cho cac KTV Tinh than chi dao cd the ap dung cho tUng bo phan, tUng linh vUc kiem toan Trong thUc te lap ke hoach
(132)Chuang 4: Gian ign va sai sot - Trong yeu va rui ro
<)
kiem toan, KTV thtfdng dtf kien va an dinh mtfc yeu ban dau thap hdn mtfc chi dao cua cac cong ty kiem toan viec lam se tang them khoi ltfdng cong viec kiem toan, tang chi phi kiem toan, nhtfng bu lai, no lai thap rui ro kiem toan va tang kha nang loai trtf nhtfng sai pham co the mac phai cua KTV Vi du mtfc chi dao ve tmh yeu cua cac cong ty kiem toan quoc te, doi vdi tong tai san la 3% - 6% thi KTV thtfdng an dinh sai pham yeu ban dau la 2% - 4%. Mtfc chi dao ve tinh yeu cua tai san lUu dong nd phai tra, hoac tong lai kinh phi trtfdc thue la 5% - 10% thi KTV thtfdng an dinh mtfc yeu ban dau la 4% - 8%.
- Biidc 2: Phan bo tfdc ltfdng ban dau ve tinh yeu
cho cac bo phan: Sau tfdc ltfdng ban dau ve tm h yeu cho toan bo BCTC, KTV phai tien hanh phan bo tfdc ltfdng cho ttfng khoan muc, ttfng bo phan, tting chi tieu tren BCTC de hinh mtic yeu cua tting khoan muc, bo phan hay tting chi tieu Mtic yeu cua tting khoan muc, tting chi tieu goi la sai sdt cd the bo qua Cac sai pham cd the dtfdc phan bo cho ca bao cao ket qua kinh doanh va bang can doi ke toan mac du cac TK tren bao cao ket qua kinh doanh it hdn so ltfdng cac TK tren bang can doi ke toan nhtfng viec thtfc hien kiem toan de cd dtfdc nhieu bang chting tin cay thuyet phuc lai thtfdng tap trung vao bang can doi ke toan Vi vay, viec phan bo tfdc ltfdng ban dau ve tinh yeu thtfdng dtfdc phan bo cho cac TK tren bang can doi ke toan
Viec phan bo tfdc ltfdng ban dau ve tm h yeu thtfdng dtfdc tien hanh theo trtfdng hdp ttfC la trtfdng hdp sai sdt tren so ldn hdn thtfc te va nho hdn thtfc te
Hoc vi?n Toi chinh
wmmmm
(133)cac k h o a n m uc la:
+ Kinh nghiem cua KTV ve sai sot cua cac khoan muc (kha nang khoan muc nao se chiia diing nhieu sai pham hdn)
+ Chi phi kiem toan cho tiing khoan muc (khoan muc nao chi phi kiem toan nhieu hdn thi phan bo nhieu hdn Thiidng khoan muc hang ton kho chi phi kiem toan se ldn hdn vi phai kiem ke hang ton kho)
Vi du: Bang can doi ke toan cua khach hang co TK vdi Udc lUdng ban dau ve tinh yeu la 100
Bang 4.1
Tai khoan So tien
1 Tien m at 10.000
2 Cac khoan phai thu 45.000
3 Hang ton kho 45.000
T ong cong TS 100.000
Trong khoan muc nay, vdi chi phi kiem toan hdp ly cung vdi kinh nghiem va kha nang xet doan nghe nghiep cua KTV cho thay: Khoan muc tien mSt cd the phan bo’ mUc yeu la 10; Khoan muc cac khoan phai thu sai sdt khdng dUdc qua 40; Cdn sai sdt cua khoan muc hang ton kho phu thuoc vao mtic yeu dUdc xac dinh cua cac khoan muc khac (2 khoan
muc tren)
- Tti dd viec p h a n bo’ vdi lUdng b a n d a u ve t i n h tro n g yeu
cho cac k h o a n m uc n h u sau (cd n h ieu tr u d n g hdp xay Vi du
chi cd trU dng hdp): Bang 4.2
(134)Chuong 4: Gian lan va sai sot - Trong ySu va rui ro
Tai khoan
SAI SOT CO THE BO QUA
Trufcfng hOp 1 Trtfdng hdp 2
Sai so nho hdn
Sai so ldn hdn
S a i so nho han
Sai so ldn han
1 Tien mat 10 10 10 10
2 Cac khoan
p h a ith u 20 40 30 50
3 Hang ton
kho 70=( 100-10-20) 50=(100-10-40) B0=(100-10- 30) 40=( 100-10-50)
Ucfc lifting ban
dau ve tinh
tr<?ng yeu
100 100 100 100
- Budc 3: tfdc tinh sai sot ttfng bo phan
Sau da phan bo tfdc ltfdng ban dau ve tinh yeu cho ttfng khoan muc, KTV thtfc hien kiem toan cho ttfng khoan muc theo m lu da chon Ttf sai sdt da phat hien m lu chon, KTV phai tfdc tinh sai sdt cho tong the cua khoan muc dd (con goi la sai sdt dtf kien cua khoan muc dd) de ttf dd KTV so sanh vdi sai sdt cd the bo qua doi vdi khoan muc dd de chap nhan hay khdng chap nhan khoan muc dd hoSc phai thtfc hien them cac thii tuc kiem toan bo’ sung cho khoan muc
Vi du: Khi kiem toan cac khoan nd phai thu, m lu kiem toan la 100 dtfdc lay ttf tong the, sai sdt p h at hien cua m lu la tren cd sd ky thuat chon mau da ltfa chon (dtfdc trinh bay cu the d Chtfdng 7) gia sii KTV tfdc tinh sai sdt cua tong the la 15
- Budc 4: Lfdc tinh sai sdt ket hdp cua cac bo phan
(135)tren BCTC
- Bitdc 5: So sanh sai sot Udc tinh ket hdp vdi sai sot udc tinh ban dau ve tinh yeu
D ay la viec so s a n h budc vdi budc T ro n g q u a tr i n h kiem to a n , viec Udc lUdng b an dau ve tin h tro n g yeu (d budc 1) cung cd th e dUdc dieu chinh lai (tan g hoac giam ) tu y thuoc vao tin h h in h th u c te ve rui ro tiem ta n g va ru i ro k ie m so at m a KTV da p h a t h ie n dUdc
Viec so s a n h n a y KTV p h lUu y k h o n g chi so s a n h ddn
th u a n chi cd budc vdi budc (hoac da dieu chinh) m a p h a i
lUu y d en viec so s a n h cu a tiing k h o a n muc gitia Udc t i n h sai sdt
cua ttin g bo p h a n , ttin g k h o an muc vdi sai sdt tr o n g yeu b a n d au dUdc p h a n bo cho tting k h o a n muc dd (sai sd t cd th e bo qua)
Ket thuc viec so sanh nay, vdi mtic thoa man cao nhat, KTV se dua mot bao cao kiem toan phu hdp vdi BCTC cua doanh nghiep dUdc kiem tdan
Vdi vi d u t r e n (ta chi n g h i e n ctiu trU dng hdp 1) De d a m bao t h a n t r o n g v a g i a m r u i ro KTV lu o n p h a n bo v a so s a n h t h e o mtic s a i so n h o hdn
- Khoan muc tien mat dUdc kiem toan tren m lu vdi sai sdt tren m&u d a dUdc phat hien, KTV Udc tinh sai sdt cua khoan muc d mtic la (nho hdn 10 da phan bo)
- Khoan muc cac khoan nd phai thu, tUdng tu KTV udc tinh sai sd" cua khoan muc tti nhting sai sdt thuc te da phat hien tren mau la 15 (nho hdn 20 da phan bo)
(136)Chuang 4: Gian ion va sai sdt - Trong ySu va rui ro
- Gia sii sai sot du kien cua khoan muc hang ton kho la 85 (ldn hdn 70 da phan bo)
Ta co bang tong hdp sai sot dtf kien cua toan bo BCTC nhu sau:
B a n g 4.3
Tai khoan
Sai sdt co the bo qua (theo tftic ltfdng ban
dau ve tinh yeu da difOc phan bo
d mtic nho hOn)
Sai sot tfdc tinh (ttf ket
qua kiem toan thtfc te)
1 Tien mat 10
2 Cac khoan phai thu 20 15
3 Hang ton kho 70 85
Udc lifdng ban dau ve tinh yeu
100
Tong hdp sai sot Udc tinh cua cac bo phan
108
Tong hdp sai sot u6c tinh la 108 (16n hdn ufdc ltfdng ban dau ve tinh veu la: = 108 - 100), KTV khong the chap nhan BCTC Trong trUdng hdp nay, KTV phai thtfc hien kiem toan bo sung doi vdi hang ton kho de kiem tra lai xem sai sot co thuc sU len den 85 hay khong? Vdi tfdc ltfdng ban dau ve tinh yeu la 100, sai sdt udc tinh tti ket qua kiem toan tien m at la 8, cac khoan phai thu la 15 thi sai sdt tfdc tinh cua khoan muc hang ton kho cao nhat chi la: 100 - 15 - = 77
Nhu vay, viec thtfc hien cac thu tuc kiem toan bd sung la nham kiem tra lai sai sdt Udc tinh cua khoan muc hang ton kho
(137)den 77 (= 85 - 8) thi chting to tong sai sot k e t hop Udc ti n h nho hdn sai sot tro n g yeu difdc Udc lUdng b a n d a u cho to a n bo
BCTC T rong tru d n g hdp KTV v an chap n h a n BCTC n h u n g
trUdc difa k e t lu a n va lap bao cao kiem to a n , KTV p h a i
mot la n ntia d a n h gia lai sU a n h hu d n g ve sai sot d u k ie n (sai sot udc tinh) cua k h o an muc h a n g ton kho se a n h hUdng d en
quyet d in h cua ngifdi sti dung BCTC da difdc kiem to a n n h if th e
nao
4.3 RUI RO KIEM TOAN
4.3.1 Rui ro kiem toan va cac loai rui ro co lie n quan
4.3.1.1 R u i ro kiem todn
Rui ro kiem toan la rui ro (kha nang) ma KTV dtia y kien nhan xet khdng thich hdp BCTC da dufdc kiem toan vlin cd nhting sai sdt yeu
Trong thuc tien, kiem toan, KTV khdng phai luc nao
9 * _ o
cung diia mot bao cao kiem toan dung dan Trong kiem toan luon chtia dung nhting rui ro tiem an khdng the lUdng trUdc De than va giam mtic rui ro kiem toan den mtic cd the chap nhan dUdc KTV thudng md rong pham vi kiem toan va ap dung them cac thu tuc kiem toan so vdi ke hoach (hay du kien ban dau) cua KTV
Rui ro kiem to a n cd th e chap nh&n dtidc la k h a n&ng
trong BCTC da dUdc kiem to a n chtia d u n g n h tin g sai p h a m
m a n h tin g sai p h a m n a y cd th e chap nh&n dUdc (sai sdt cd th e bo qua) ch u a d e n mtic la n h tin g sai sdt tro n g yeu
(138)Chuong 4: Gian ion va sai sot - Trong yeu va rui ro
4.3.1.2 Cac loai rui ro tro n g kie m to d n
Rui ro kiem toan bao gom bo phan: Rui ro tiem tang, rui ro kiem soat va rui ro phat hien
a R u i ro tiem tang: La rui ro tiem an, von co kha
nang tting nghiep vu, tting khoan muc BCTC chtia dtfng nhting sai sot yeu tinh rieng re hoac tinh gop, cho dti co hay khong ro he thong kiem soat noi bo
O moi doanh nghiep, moi loai hinh kinh doanh va tinh chat nganh nghe khac thi rui ro tiem tang la hoan toan khac Vi vay, khoi ltfdng cong viec kiem toan, cting nhu pham vi, quy mo, chi phi kiem toan d moi doanh nghiep khac cung co stf khac
Trong kiem toan, de thtfc hien dtfdc mot cuoc kiem toan vdi khoi ltfdng hdp ly, rui ro kiem toan thap, KTV phai cd stf hieu biet sau sic, day du ve mdi doanh nghiep dtfdc kiem toan, ve anh htfdng cua rui ro tiem tang den khoi ltfdng cong viec kiem toan Dong thdi phai n&m dtfdc cac yeu td" cd anh htfdng den rui ro tiem tang dd la:
+ Ban chat kinh doanh cua khach hang, nhtf: Cong viec san xuat kinh doanh, cac loai san pham va dich vu ma doanh nghiep tao dtfdc cung cap cho thi trtfdng, cac yeu td" tac dong cua nganh nghe, mdi trtfdng kinh te, dia diem hoat dong, cd cau von, tinh chat thdi vu, stf bien dong cua thi trtfdng mua va ban
+ Ban chat cua cac bo phan, khoan muc dtfdc kiem toan, nhtf: cac khoan muc khac tren BCTC thi kha nang chtia diing nhting sai pham yeu se khac nhau, nhtf khoan muc
(139)nhieu hdn la khoan muc tien mat vi hang ton kho phai thong qua rat nhieu khau tinh toan, danh gia, tinh n h at quan cua phUdng phap tinh gia xuat kho, phtfdng phap lap dii phong giam gia
Cac nghiep vu, khoan muc can phai co sii tii van, xac nhan cua chuyen gia, hay cac khoan muc phan anh ve tai san de mat trom, phai kiem ke thiidng xuyen ve hien vat, ve quy trinh va thdi gian bao quan ke ca tinh chu quan cua he thong ke toan doi vdi tting loai nghiep vu va tting khoan muc Tinh chat anh hUdng rat ldn den nhting sai pham yeu tren
BCTC
+ Ban chat he thong ke toan va thong tin ddn vi nhu mUc do, tinh chat phtic tap, pham vi va tm h hieu qua cua he thong dien toan hay cua cac phUdng tien, thiet bi thdng tin tinh toan ap dung doanh nghiep
Rui ro tiem tang ton tai khach quan n&m
' • • **
doanh nghiep, no khdng phu thuoc vao cong viec kiem toan
Viec nghien ctiu, phan tich danh gia rui ro tiem tang cd y nghia rat quan trong qua trinh lap ke hoach kiem toan Mtic rui ro tiem tang d mdi doanh nghiep ma KTV dii kien cao thap khac se la can cti va la cd sd de KTV xac dinh ve khoi lUdng, quy md, pham vi cong viec kiem toan can thiic hien Day se la c&n cti de KTV du kien bien che, thdi gian, chi phi va cac phUdng tien can thiet khac cho mot cuoc kiem toan
Khi phan tich danh gia rui ro tiem tang d mot doanh nghiep ma KTV kiem toan ddi hoi KTV phai cd mot sii hieu biet
(140)Chuong 4: Gian ign va sai sot - Trgng yeu va rui ro
sau sac, toan dien va day du ve thuc trang hoat dong cua doanh nghiep va cac yeu to" tac dong den rui ro tiem tang, cung nhu doi hoi KTV phai co mot sU xet doan nghe nghiep vdi nhGng kinh nghiem kha tot mdi co the cd duoc mot ket qua sat thuc
Trinh tu phan tich danh gia rui ro tiem tang, xet ve ly luan va theo kinh nghiem cua cac cong ty kiem toan ldn va cd
uy tin tren the gidi, viec phan tich danh gia rui ro tiem tang thudng dUdc tien hanh tU tren xuong dudi, tU dinh den day, tU tong the den chi tiet, tU toan bo cong ty den cac cong ty trUc thuoc, tU toan bo BCTC den tUng khoan muc cau BCTC
Sd 4.1: Vi du ve trinh ttf danh gia rui ro tiem tang
(141)6 R u i ro kiem soat:
- Rui ro kiem soat la rui ro xay sai sot yeu tiing nghiep vu, tting khoan muc BCTC tm h rieng re
hoac tinh gop ma he thong ke toan va he thong kiem soat noi bo khong ngan ngtia het hoac khong phat hien va stia chtia kip thdi
Rui ro kiem soat cung nhii rui ro tiem tang ton tai khach quan n lm doanh nghiep khong phu thuoc vao cong viec kiem toan co tien hanh hay khong Viec thiet ke, xay diing va van hanh mot he thong kiem soat noi bo co hieu qua, hieu liic la trach nhiem va bon phan cua chu doanh nghiep Tuy nhien, qua trinh kiem toan, bat dau tti khau lap ke hoach kiem toan, KTV can phai co sii hieu biet va tim hieu ve he thong ke toan va kiem soat noi bo cua doanh nghiep de co can cti danh gia ve rui ro kiem soat la cao hay thap Trong qua trinh tim hieu, danh gia ve he thong ke toan va kiem soat noi bo, yeu cau can dat doi vdi KTV la phai co du hieu biet ve he thong nay, ve cac yeu to cau thanh, ve han che co" htiu cua no, ke ca quy trinh va trinh tii nghien ctiu danh gia ve he thong ke toan va he thong kiem soat noi bo cung nhii cac yeu to" anh hudng den rui ro kiem soat la:
+ Tinh chat mdi me va phtic tap cua cac loai giao dich + Khoi lifdng va cUdng cua giao dich ( n h i e u h a y it,
m a n h h a y yeu)
+ Sd" liidng va chat liidng ciia he thong nhan liic tham gia kiem soat doanh nghiep
+ Tinh hieu life, hdp ly va hieu qua cua cac thu tuc kiem soat va trinh tti kiem soat doanh nghiep
(142)Chuong 4: Gian lan va sai sot • Trong yeu va rui ro
+ T i n h k h o a hoc, thich hop va h i e u q u a c ua h e t h o n g k iem s o a t noi bo nh u : viec sap xep p h a n cong d u n g ngUdi d u n g viec, viec bo" t r i sii d u n g mot cach toi Uu cac phUdng tie n , t h i e t bi k e t hdp vdi ngudi t ro n g q u a t r i n h k i e m soat
Viec danh gia rui ro kiem soat thuc chat la viec danh gia ve tmh hieu luc, hieu qua cua he thong ke toan va he thong kiem soat noi bo doanh nghiep cd du kha nang ngan chan, phat hien va xu ly kip thdi cac gian lan, sai sdt yeu xay doanh nghiep mot cach dang tin cay hay khdng
Kiem toan vien cd the danh gia rui ro kiem soat la cao doi vdi cd sd dan lieu cua BCTC trudng hdp:
- He thong ke toan va he thong kiem soat noi bo khdng day du va khdng hieu qua
- KTV k h d n g co dUdc day d u cd sd de d a n h gia sU t h i c h hdp, d a y d u v a h i e u q u a c ua he t h o n g ke t o a n v a h e t h o n g k i e m
soat noi bo doanh nghiep
NgUdc lai, KTV cd the danh gia r u i ro k i e m s o a t d mtic k h d n g cao doi vdi cd sd d a n lieu ciia BCTC khi:
- KTV cd day du dieu kien va cd ke hoach de thti nghiem ve kiem soat nhSm khang dinh viec danh gia rui ro kiem soat cua minh
- KTV cd day du bang chting va cd sd de ket luan he thdng ke toan va he thong kiem soat noi bo cua doanh nghiep la cd hieu lUc, hieu qua Ttic la he thong cd kha n&ng ng&n ngtia, phat hien va xti ly kip thdi cac gian lan, sai sdt yeu doanh nghiep
(143)kiem soat noi bo va viec danh gia rui ro kiem soat co mot y nghia t quan se giup cho KTV:
+ Xem xet nhutng nhan to" co kha nang gay sai pham yeu
+ Xac dinh dtfdc pham vi kiem toan can thiet doi vdi
✓ v
nhutng sai sot yeu co the ton tai BCTC
+ Xac dinh, ltfa chon va xay dung dtfdc thu tuc kiem toan cd ban thich hdp ve pham vi, quy mo va thdi gian van dung cac thu tuc kiem toan
Ve trinh t\J nghien ctiu, danh gia rui ro kiem soat hoan toan giong nhu trinh tu phan tich, danh gia ve rui ro tiem tang
c R u i ro p h a t hien:
- La rui ro xay sai sot yeu tting nghiep vu, tting khoan muc BCTC tinh rieng re hoac tm h gop ma
trong qua trinh kiem toan, KTV khong phat hien dtfdc
Rui ro ph at hien hoan toan phu thuoc vao cong viec kiem toan No phu thuoc vao quy trinh, phUdng phap, pham vi va trinh do, kinh nghiem cua KTV Rui ro phat hien chinh la kha n&ng khong phat hien gian lan sai sot yeu qua trinh kiem toan cua KTV
Trong mot cuoc kiem toan, v6i mtic rui ro tiem tang va rui ro kiem soat la co dinh, neu rui ro phat hien cang tang, ttic la kha nang khong phat hien gian lan sai sot yeu cang tang thi rui ro kiem toan cung cang tang Ngtfdc lai, de thap rui re kiem toan, KTV thtfdng phai thap rui ro ph at hien De
(144)Chuang 4: Gian ldn va sai sdt - Trgng yeu va rui ro
lain dudc dieu nay, KTV phai nam vutng dtfdc cac yeu to" anh htfdng den rui ro phat hien la:
+ Pham vi kiem toan: Neu pham vi kiem toan cang rong thi kha nang phat hien gian lan, sai sot cang tang len Tiic la kha nang khong phat hien gian lan sai sot giam di co nghia la rui ro phat hien giam va ngtfdc lai
+ PhUdng phap kiem toan: Neu phtfdng phap kiem toan cang khda hoc, thich hdp va hieu qua thi kha nang p hat hien cac gian lan, sai sot tang len tiic la nhiing gian lan, sai sot
i
khong phat hien difdc se giam xuong co nghia la rui ro phat hien giam va ngtfdc lai
+ Trinh -do, kinh nghiem va kha nang xet doan nghe nghiep cua KTV: KTV co trinh chuyen mon cao,-co nhieu kinh nghiem va kha nang xet doan tot thi d§ p hat hien dtfdc nhieu gian lan, sai sot va do rui ro phat hien se giam va ngtfdc lai
Viec xac dinh pham vi kiem tdan va ltfa chon phtfdng phap kiem tdan lai le thuoc vao trinh do, kinh nghiem va kha nang xet doan nghe nghiep cua KTV Khong the tien md rong pham vi kiem toan de han che rui ro phat hien Neu KTV co trinh cao, nhieu kinh nghiem va kha n&ng xet doan nghe nghiep tot thi se xac dinh pham vi kiem toan thich hdp va ltfa chon phtfdng phap kiem toan phu hdp, nhd se han che dtfdc rui ro phat hien d mtfc hdp ly (co the chap nh&n dtfdc)
4.3.1.3 Moi quan he giiia cac loai r u i ro tr o n g k ie m todn
Qua nghien ctfu va trinh bay cac loai rui ro d tren, chd ta thay rui ro tiem tang, rui ro kiem soat ton tai doc lap nltm
(145)vao cong viec kiem toan co tien hanh hay khong Con rui ro phat hien hoan toan phu thuoc vao cong viec kiem toan Co rui ro phat hien la co rui ro kiem toan Tuy nhien, mUc cua rui ro phat hien xay va rui ro kiem toan la hoan toan khong giong nhau, no phu thuoc vao rui ro tiem tang va rui ro kiem soat
Mac du rui ro kiem soat n&m hoat dong cua doanh nghiep nhung no cung giong rui ro p h a t hien d cho thuc chat day deu la ngUdi kiem soat de p h a t hien cac gian lan, sai sot hoat dong cua doanh nghiep Nhung mot loai kiem soat de phat hien ngan ngUa gian lan, sai sot chinh ban than doanh nghiep thuc hien Con mot loai kiem soat lai chinh KTV thuc hien qua trinh kiem toan Moi quan he dUdc minh hoa thong qua mo hinh sau day:
Bang 4.4
Hoat dong kinh doanh cua doanh nghiep luon ton tai nhiing gian lan sai sot
Phat hien gian lan sai sot bSng cac thu tuc kiem soat cua he thong KSNB
Phat hien gian lan sai bang sot cong viec kiem toan cua KTV
Kiem toan khong phat hien het cac gian lan sai sot yeu dan den y kien sai
Rui ro tiem t&ng
Rui ro kiem soat
Rui ro phat hien
Rui ro kiem toan
(146)Chuang 4: Gian ian va sai sot - Trong yeu va rui ro
Rui ro tiem tang va rui ro kiem soat quyet dinh den khoi lUdng, quy mo, pham vi chi phi, hien che va thdi gian kiem toan Neu rui ro tiem tang va rui ro kiem soat deu cao thi KTV phai du kien rui ro phat hien la thap Co nghia la, trUdng hdp nay, KTV phai lam nhieu cong viec kiem toan vdi quy mo, chi phi kiem toan 16n Mtic rui ro phat hien du kien luon co quan he ngUdc chieu vdi mtic rui ro tiem tang va rui ro kiem soat Mol quan he dUdc minh hoa thong qua ma tran nhu sau:
Bang 4.5: Ma tran rui ro
(DU k ien cua KTV ve rui ro phat hien)
Danh gia cua KTV ve rui ro k iem soat
Cao T ru n g b in h Thap
Danh gia
cu a KTV
ve rui ro tiem tan g
Cao Thap nhat Thap Trung binh
T ru n g binh
Thap Trung binh Cao
Thap Trung binh Cao
Cao nhat L
Ma tra n minh hoa ve moi quan he gitia cac loai rui ro KTV dii kien thudng dUdc thuc hien giai doan lap ke hoach kiem toan Tuy nhien, thtic tiln thuc hanh kiem toan, neu KTV co bSng chUng de dieu chinh lai rui ro tiem tang va rui ro kiem soat thi rui ro phat hien cung dUdc KTV dieu chinh lai
4.3.2 Mo hinh rui ro kiem toan tron g khau lap ke
hoach k iem toan
Xuat phat tti moi quan he gitia cac loai rui ro kiem toan, de lap ke hoach cho mot cuoc kiem toan, KTV thudng bieu
(147)thiic tinh sau:
AR= IR x CR x DR Hay:
Rui ro Rui ro Rui ro Rui ro
~ X X
hiem toan Mem fang Kiem so a t phat hien
AR: la rui ro kiem toan (Audit Risk) IR: la rui ro tiem tang (Inherent Risk) CR: la rui ro kiem soat (Control Risk) DR: la rui ro phat hien (Detection Risk)
Tuy day khdng phai la mot cong thtic toan hoc, song viec van dung mo hinh se giup cho KTV co the xac dinh diidc rui ro phat hien dii kien mot cach thich hdp diia tren rui ro tiem tang va rui ro kiem soat da diidc KTV danh gia, cting vdi mtic rui ro kiem toan co the chap nhan diidc da diidc KTV du kien triidc cho mot cuoc kiem toan
Vi du: Trong giai doan lap ke hoach kiem toan, vdi mtic rui ro kiem toan dii kien co the chap nhan diidc da diidc KTV xac dinh tti ban dau theo sii chi dao ket hdp vdi mtic rui ro tiem tang va rui ro kiem soat da diidc KTV danh gia va du kien da tim hieu d don vi diidc kiem toan thi mtic rui ro phat hien KTV dii kien se diidc xac dinh theo cong thtic:
AR
D R “ IRxC'R
Ket qua rui ro phat hien dii kien tinh diidc se la can cti de KTV dii kien ve quy mo, pham vi khoi liidng cong viec can kiem toan thich hdp
(148)ChUOng 4: Gian lan va sai sot - Trgng ySu va rui ro
Trong thifc te, viec xac dinh ve pham vi, quy mo va khoi lifdng cong viec kiem toan dua tren ket qua rui ro phat hien d\i kien tinh dUdc theo cong thiic tren C) moi cong ty kiem toan
9
(doanh nghiep kiem toan) cung co su khac stf chi dao, tinh than va kha nang xet doan cung nhif kinh nghiem cua cac KTV cac cong ty kiem toan co sii khac Qua trinh van dung thifc tien thiic sii la mot van de phiic tap doi vdi cac cong ty kiem toan
Khi lap ke hoach kiem toan, KTV phai thiic hien cong viec danh gia rui ro kiem toan Danh gia rui ro kiem toan la viec KTV xac dinh rui ro kiem toan co the xay la cao hay thap bao gom: danh gia rui ro tiem tang, rui ro kiem soat va rui ro phat hien Cong viec danh gia rui ro kiem toan luon difdc xac dinh trifdc lap ke hoach kiem toan va trUdc thiic hien
•I
kiem toan
Trong thifc te, trifdc lap ke hoach kiem toan, thifdng vdi tinh than chi dao cua cac cong ty kiem toan, de thap rui ro nham dam bao tinh than trong, cac KTV thifdng dii kien va an dinh miic rui ro kiem toan khau lap ke hoach thifdng thap hdn nuic rui ro kiem toan co the chap nhan difdc nh&m tao mot khoang le an toan cho KTV Le an toan cang rong thi KTV cang phai lam them nhieu cong viec kiem toan va chi phi cang tang Tuy nhien, viec tao mot khoang le an toan rong den miic nao cung thuoc vao kinh nghiem va kha n&ng xet doan nghe nghiep cua moi KTV g&n vdi moi ddn vi difdc kiem toan
Viec danh gia rui ro kiem toan (bao gom ca danh gia rui
9
ro tiem tang, rui ro kiem soat va rui ro phat hien) cd the difdc thay doi qua trinh thiic hien kiem toan Vi du: thiic
(149)tin khac biet so vdi thong tin ban dau thi KTV phai thay doi lai ke hoach thuc hien thii nghiem cd ban cho phu hdp vdi rui ro tiem tang va rui ro kiem soat da dtfdc KTV dieu chinh lai
* Moi quan he giiia veu va rui ro kiem toan
Trong mot cuoc kiem toan, mtfc yeu va rui ro luon co quan he chat che vdi Do la mol quan he ti le nghich ttfc la neu mtfc yeu co the chap nhan dtfdc cang tang len thi rui ro kiem toan se cang giam di va ngtfdc lai Bdi vi, mtfc sai sot yeu co the chap nhan dtfdc cang cao thi kha nang xay rui ro kiem toan se giam xuong Mol quan he co mot y nghia t quan doi vdi KTV lap ke hoach kiem toan de nham xac dinh ve noi dung, pham vi, thdi gian (lich trinh) cua cac thu tuc kiem toan can ap dung Ch&ng han nhtf lap ke hoach kiem toan, KTV xac dinh mtfc yeu co the chap nhan dtfdc la thap thi rui ro kiem toan se tang len Trtfdng hdp nay, de giam mtfc rui ro kiem toan, KTV co the:
a, Neu KTV dtf kien co the giam mtfc rui ro kiem soat da dtfdc danh gia, KTV se thtfc hien b&ng cach mcl rong ho&c thtfc hien them thii nghiem kiem soat cfe chtfng minh cho viec giam rui ro kiem soat; hoac
b, Giam ru.i ro phat hien bang cach siia doi lai noi dung, lich trinh va pham vi cua nhiing thu tuc kiem tra chi tiet da dtf kien
Ket qua danh gia mtfc yeu va rui ro kiem toan cua KTV d thdi diem lap ke hdach kiem toan ban dau co the khac vdi ket qua danh gia d cac thdi diem khac n hau qua trinh kiem toan Stf khac la stf thay doi tinh hinh thtfc
(150)Chuang 4: Gian ign va sai sot • Trgng yeu va rui ro
te hoac thay doi hieu biet cua KTV ve dcln vi diidc kiem toan diia tren ket qua kiem toan da thu th&p diidc Nhii: lap ke hoach kiem toan trtfdc ket thuc nam tai chinh, KTV da danh gia mile yeu va rui ro kiem toan c&n cii tren dii tinh ket qua va tinh hinh tai chinh cua ddn vi Nhiing thiic te, ket qua va tinh hinh tai chinh lai co sii khac biet dang ke so vdi dii tinh thi ta t yeu KTV phai co sii dieu chinh lai miic yeu va rui ro kiem toan dii tinh
4.3.3 Mot so lifu y suf dung mo hinh rui ro kiem toan
Khi sii dung mo hinh rui ro qua trinh lap ke hoach va thiic hien kiem toan, KTV c&n phai liiu y mot so" van de sau day:
- Viec van dung mo hinh rui ro thiic te la mot van de phiic tap Khi van dung se co sii khac giiia cac ddn vi diidc kiem toan va giiia cac cong ty kiem toan viec danh gia rui ro tiem tang, rui ro kiem soat cl cac ddn vi diidc kiem toan co sii khac va tinh than cua moi KTV va cong ty kiem toan cung co sii khac va miic yeu diidc an dinh cung co sii khac
- Viec van dung mo hinh rui ro cung phu thuoc vao kha nang va kinh nghiem xet doan nghe nghiep cua moi KTV
- Khi lap ke hoach kiem toan KTV thiidng phai an dinh miic yeu hay nhiing sai pham co the chap nhan diidc b
miic thap hdn so vdi miic dung lam can cii de danh gia cua KTV nhSm tao mot khoang le an toan cho KTV qua trinh kiem toan
(151)rui ro tiem tang, rui ro kiem soat va rui ro phat hien), rui ro kiem soat phai dtfdc danh gia ban dau doi vdi cO scl dan lieu cho tting so" du tai khoan hoac tting loai nghiep vu kinh te chu yeu Rui ro kiem soat luon luon khong dtfdc loai trti vi nhting han che von co cua he thong kiem soat noi bo doanh nghiep
- Rui ro kiem soat va rui ro tiem tang co quan he chat che vdi mot cuoc kiem toan Vi vay, KTV phai ket hdp cting mot luc viec danh gia rui ro tiem tang va rui ro kiem soat
- Trtfdc ru t ket luan kiem toan, KTV phai dtfa vao ket qua thti nghiem cd ban va nhting bang chting kiem toan khac de khang dinh lai qua trinh danh gia cua minh ve rui ro kiem soat
- Rui ro tiem tang va rui ro kiem soat du dtfdc danh gia d mtfc thap n h at thi KTV v ln phai thtfc hien cac thti nghiem cd ban doi vdi cac loai nghiep vu va so" dtf tai khoan yeu
- Rui ro kiem soat d ddn vi co quy mo nho khac vdi ddn vi cd quy mo ldn, vi he thong kiem soat cd sti khac d ddn vi cd quy mo ldn, qua trinh kiem soat tuan thu nguyen tac bat kiem nhiem, ddn vi cd quy mo nho lai vi pham nguyen tac Thtfdng mot ngtfdi kiem nhiem nhieu viec vtia lam, vtia kiem tra kiem soat Trtfdng hdp nay, ket luan cua KTV phai hoan toan diia tren bang chtfng thu dtfdc tti cac thti nghiem cd ban
(152)Chuong 4: Gian lan va sai sot - Trgng yeu va rui ro
CAU HOI ON TAP CHl/CfNG 4
A CAU HOI TU LUAN
1 The nao la gian lan va sai sot? Nhiing yeu to" anh hiidng den gian lan va sai sot va chieu hiidng anh hiidng nhii the nao? Trach nhiem cua ddn vi diidc kiem toan va KTV doi vcii gian lan va sai sdt (triidc va qua trinh kiem toan)?
2 Tai gian lan kho phat hien hdn sai sdt? Trach nhiem cua KTV doc lap tiing giai doan (Lap ke hoach kiem toan va thiic hien ke hoach kiem toan) nghi ngd cd gian lan, sai sdt yeu BCTC cua ddn vi diidc kiem toan?
3 Trinh bay trach nhiem cua KTV doc lap doi vdi ddn vi dUdc kiem toan va doi vdi ben thii 3, da phat hien gian
_ *)
lan, sai sdt BCTC da dUdc kiem toan?
4 The nao la tinh yeu kiem toan? Trong yeu cd phai la nhiing khoan muc cd ban, chu yeu, cd so" tien ldn hay khdng? Danh gia, xet doan va van dung tinh yeu kiem toan nhu the nao?
5 The" nao la rui ro kiem toan, rui ro tiem tang, rui ro kiem soat va rui ro phat hien? Cac yeu td" anh hiidng va trinh tii nghien ciiu danh gia ve cac loai rui ro nay?
fi Trinh bay moi quan he giiia cac loai rui ro kiem toan? Neu rui ro tiem tang va kiem soat deu cao thi tai phai lam nhieu cong viec kiem toan? Cd quan diem cho rSng bat ky
(153)thi chftc chan rui ro kiem toan se cao Noi nhu vay co dung khong? Tai sao?
7 Trinh bay moi quan he giiia yeu va rui ro kiem toan? Tai nhiing sai pham yeu co the chap nhan
duoc cang tang len thi rui ro kiem toan cang giam di?
B CAU HOI TRAC NGHIEM KHACH QUAN
Hay chon cac cau trd ldi dung> dien vao cho tro n g hoac sita nhiing cho s a i tron g cac cau hoi sau:
1 Gian lan la hanh vi co"y nen deu diidc coi la yeu
a Dung b Sai
2 Sai sot la hanh vi khong co y nen khong bao gid diidc coi la yeu
a Dung b Sai
3 Moi gian lan, sai sot da phat hien qua trinh kiem toan, KTV deu phai bao cao cho chu doanh nghiep
a Dung b Sai
4 Kha nang phat hien gian lan luon cao hdn kha nang phat hien sai sot
a Dung b Sai
5 Kha nang phat hien gian lan, sai sot luon cao hdn nhiing gian lan, sai sot ton tai BCTC
a Dung b Sai
(154)Chuang 4: Gian ian va sai sot - Tr<?ng yeu va rui ro
6 Moi gian lan sai sot phat hien qua trinh kiem toan, KTV deu phai gitf bi mat cho chu doanh nghiep khong duoc tiet lo ben ngoai
a Dung b Sai
7 Moi gian lan sai sot deu anh htfcing den BCTC
a Dung b Sai
8 Moi gian lan sai sot deu anh htfcing den thong tin BCTC
a Dung b Sai
9 Sai pham gian lan gay doi khong phai la yeu
a Dung b Sai
10 Sai pham co the chap nhan dtfdc tang len thi rui ro kiem toan se giam xuong
a Dung b Sai
11 Rui ro phat hien quyet dinh rui ro kiem toan
a Dung b Sai
12 Moi quan he giQa rui ro kiem soat, rui ro tiem tang va
rui ro phat hien luon la moi quan he ngtfdc chieu
a Dung b Sai
13 Khi phat hien gian lan, sai sot qua trinh kiem toan, cong viec tiep theo cua KTV la:
a Bao cao vdi cac cd quan chtfc n&ng
b Yeu cau chu doanh nghiep dieu chinh, sfta doi
(155)BCTC
d Tat ca cac trtfdng hdp tren
e Khong phai mot cac trtfdng hdp tren
14 Kiem toan nhin ttf goc phat hien gian lan, sai sot Do la mot qua trinh:
a Tim kiem moi gian lan, sai sot BCTC
b Phat hien moi gian lan va chi nhtfng sai sot yeu BCTC
c Phat hien moi gian lan va sai sot yeu BCTC
d Khong phai mot cac trtfdng hdp tren
15 KTV phat hien gian lan va sai sot BCTC nhSm muc dich:
a Xii ly doi vdi doanh nghiep
b Tinh lai so" thue phai nop cho nha ntfdc
c Bao cao vdi cd quan chtfc nang va cd quan chu quan de xii ly
d Danh gia anh htfdng yeu cua nhtfng gian lan, sai sot den BCTC
e Tat ca cac trtfdng hdp tren
f Khdng phai mot cac trtfdng hdp tren
f 0
16 Tinh yeu kiem toan dtfdc hieu la: a Qui mo, ldn cua mot khoan muc
(156)Chuong 4: Gian lan va sai sot - Tr<png yeu va rui ro
b Ban chat cua mot khoan muc
c Mot van de xet doan nghe nghiep ve sai pham d Mot sai pham co ldn co" dinh
e Tat ca cac trudng hop tren
f Khdng phai mot cac trudng hop tren 17 Rui ro kiem toan phu thuoc vao:
a Rui ro tiem tang b Rui ro kiem soat c Rui ro phat hien
d Rui ro lap ke hoach
e Rui ro lap bao cao kiem toan f Tat ca cac trudng hdp tren
g Khdng phai mot cac trUdng hdp tren
18 Qui md, pham vi va khoi lUdng cong viec kiem toan cang ldn thi:
a Rui ro kiem toan cang cao b Rui ro phat hien cang cao c Rui ro kiem toan cang thap d Rui ro phat hien cang thap e Tat ca cac trudng hdp tren
f Khdng phai mot cac trUdng hdp tren
19 Khi nghien cUu ve gian lan sai sdt, cd quan diem cho rSng:
(157)tin BCTC
b Chi nhting gian lan va sai sot yeu mdi anh hudng den thong tin BCTC
c Moi s a i sot k h o n g a n h hUdng d e n t h o n g t i n t r o n g
BCTC
d Chua co quan diem nao dung
20 Khi phat hien gian lan, sai sot qua trinh kiem toan, KTV phai bao cao va yeu cau chu doanh nghiep dieu chinh stia doi Co mot so quan diem sau:
a Chi stia chtia nhting sai sot b Khong dUdc stia doi gian lan
c Chi dUdc stia ddi gian lan, sai sot khong yeu d DUdc stia ddi tat ca nhting gian lan, sai sot ca yeu va khong yeu
e Chi dUdc stia doi nhting gian lan, sai sot yeu
f Khong phai mot cac trUdng hdp tren
21 Moi gian lan, sai sot phat hien qua trinh kiem toan, KTV deu yeu cau ddn vi kiem toan stia chtia
a Dung b Sai