Giáo trình lý thuyết kiểm toán phần 2

Ky xao phong van thanh cong se tang them hieu ltfc va hieu qua cua cuoc kiem toan... GIAO TRiNH LY THUYET KIEM TOAN.[r]

Chuong 5: Ca sa ddn lieu va bdng chung kiem toan

Chttong S

CO sd DAN LIEU■

VA BANG CHUfNG KIEM TOAN

5.1 CC SO DAN LIEU 5.1.1 Cd sd d a n lieu

Cd sd d in lieu la mot cac khai niem cd ban cua kiem toan Viec n lm chic khai niem cd sd d in lieu se giup KTV

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xac dinh dtfdc chmh xac muc tieu kiem toan tong quat cac BCTC noi chung va muc tieu kiem toan ttfng bo ph&n cau cua BCTC noi rieng Nlm chic khai niem cd sd d i n lieu

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cung giup KTV xac dinh dtfdc cac b&ng chting kiem toan can thiet phai thu thap de co the dat dtfdc cac muc tieu kiem toan dat Khai niem cd sd dan lieu cung tac dong den KTV ca ba giai doan ciia qua trinh kiem toan, la lap ke hoach kiem toan, thuc hien kiem toan va ket thuc kiem toan

De co the n lm dtfdc khai niem ve cd sd d in lieu trtfdc het chting ta can xem xet qua trinh xti ly mot nghiep vu kinh t§ ddn vi tti b i t dau den cac nghiep vu dtidc phan anh vao he thong BCTC cua ddn vi

Khdi d a u mot sii kien kinh te bao gid cung phat sinh tti nhu cau tieu dting mot nguon lUc cho hoat d6ng ddn vi, nhu cau dUdc chuyen den cho cac bo ph&n quan ly chtic nang ddn vi xti ly Cac bo phan se xem xet danh gia

GIAO TRlNH LY THUYET KIEM TOAN

tinh xac thuc va sU can thiet cua nhu cau nguon ltfc cho hoat dong cua don vi Tren cd sd sii danh gia cac nha quan ly ddn vi se dua quyet dinh cho phep nghiep vu kinh te dude thuc hien, viec dua quyet dinh cho cac nghiep vu kinh te dUdc thuc thi thuoc vao dac diem quan ly cua tUng ddn vi, thuoc vao tUng loai nghiep vu cung nhu sii uy quyen va phe

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chuan dude quy dinh tUng ddn vi cu the

Sau dUdc cho phep, cac nghiep vu kinh te se dUdc cac bo phan co trach nhiem ddn vi to chUc thuc hien Trong qua trinh to chUc thuc hien ddn vi se thuc hien qua trinh kiem soat cac hoat dong de dam bao cac nghiep vu dUdc thuc thi thed dung cac quyet dinh da dUdc ban hanh va phu hdp vdi cac quy che, che d6, cac van ban phap luat hien hanh Cung qua trinh to chUc thiic hien cac nghiep vu kinh te cac chting tti ke toan se dUdc tao lap, cac chting tti ke toan trU6c het se chting minh cho cac nghiep vu kinh te da thiic te xay va dam bao cho cac nghiep vu da dUdc kiem soat theo dung cac quy dinh hien hanh

Sau cac chUng tti ke toan phat sinh no se dUdc bo phan ke toan cua ddn vi tien hanh xti ly theo quy trinh nghiep vu cua ke toan Tru6c het cac chting tti se dUdc hoan chinh, dUdc kiem tra tinh hdp le, hdp phap Sau chting se dUdc phan loai, danh gia, tmh toan va tg chUc ghi chep vao cac so ke toan chi tiet, so ke toan tong hdp Cu6"i cting cac nghiep vu kinh te se dtidc tong hdp va ghi vao so cai cac tai khoan lien quan Sau mot qua trinh kiem tra, doi chieu so" du va so" luy ke ph at sinh tren so cai va cac so ke toan chi tiet se dUdc phan anh vao cac BCTC theo dung cac quy dinh hien hanh

Chuang 5: Ca so dan tieu va bang chting kiem toan

Chung ta co the tom tat quy trinh xii ly mot nghiep vu kinh te theo so' sau:

S o 5.1: Quy trin h x ti ly cac nghiep vu k in h te p h a t sin h

Nhtf vay, de co the phan anh cac nghiep vu kinh te phat sinh tai ddn vi vao he thong BCTC cua ddn vi, cac stf kien bat buoc phai trai qua mot loat cac khau xti ly C) ta t ca cac khau xti ly doi hoi cac nha quan ly cua ddn vi phai co diidc cac dam bad, cac chiing cii chac chan de khfing dinh rltng cac sii kien kinh te" phat sinh neu du dieu kien se dUdc ghi nhan vao he thong BCTC cua ddn vi mot each trung thiic va hdp ly

De cong nhan va cho pfiep mot sii kien kinh te co the dtfdc thuc hien, cac nha lanh dao ddn vi phai thiic hien sii phe

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chuan cua minh doi vdi cac sii kien Viec phe chuan de chd phep cac sii kien kinh te thudng dUdc thuc hien tren cd sd cac quyet dinh cua cac nha lanh dao ddn vi Khi cac sii kien kinh te phat sinh, de cong nhan cac sU kien da thuc te xay chung se dUdc ghi nhan tren cac chUng tU ke toan, cac chUng tU phai hoan toan hdp phap hdp le va c6 day du chU ky ciia nhting ngUdi c6 lien quan

Tren cd sd cac chting tti ke toan, he thong ke toan ciia ddn vi se sii dung cac phUdng phap ke toan de tien hanh xti ly, ghi nhan, phan anh cac sU kien de roi cuoi cung se phan anh

GIAO TRINH LY THUYET KIEM TOAN

no vao he thong BCTC cua ddn vi Tat ca qua trinh xti ly cua he thong ke toan cung phai dtfdc thtfc hien tren mot he thong giay td, so sach va tai lieu ke toan phti hdp Toan bo cac tai lieu ke toan cung phai dtfdc nhtfng ngtfdi co trach nhiem phe chuan va ky xac nhan

Cac quyet dinh cua cac nha quan ly ddn vi cho phep cac stf kien kinh te dtfdc thtfc hien, cac chtfng ttf ke toan phat sinh, cac so lieu, tai lieu, so sach ke toan va cac tai lieu co lien quan khac tao nen mot cd sd va la can ctf de dam bao cac khoan muc va cac thong tin dtfdc trinh bay tren BCTC cua ddn vi dtfdc lap hoan toan phti hdp vdi cac thong le, chuan mtic va che ke toan hien hanh Cac tai lieu da hinh than h nen mot cd sd d^n lieu cua BCTC

Nhtf vay, co' sd ddn lieu cua BCTC la can cti cua cac khoan muc va thong tin trinh bay BCTC Giam doc (hoac ngiidi dting dau) dcfn vi chiu trach nhiem lap tren ccf sd cac chuan miic va che ke todn quy dinh Cac can cti phai dtidc the hien ro rang hoac co cd sd doi vdi tiing chi tieu BCTC.

Ttfng bo phan va khoan muc cau than h khac cua BCTC thi co cd sd d in lieu cu the khong giong Cd sd d in lieu cua mot chi tieu va bo phan tren BCTC bao gom cac can ctf cho nhieu khia canh khac cua cac thong tin va bo phan n&y Tuy nhien, mot cd sd d in lieu phai bao gom cac can ctf de

gidi trinh tren cac khia canh chu yeu sau (cac yeu to" dan lieu):

- S ii hien hitu\ Mot khoan tai san, nguon von chu sd htfu hay m6t khoan nd phai tra dtfdc phan anh tren BCTC cua ddn

vi tai thdi diem bao cao la phai thtfc te ton tai tai thdi diem d6

Chuang 5: Co so ddn lieu va bdng chung kiSm toan

Cac nha lanh dao ddn vi phai co nhiing can ctf thoa dang de chiing minh cho su ton tai cua cac khoan muc Doi vdi mot so" khoan muc tai san sU hien hiiu bao gom ca cac yeu cau ve chat lUdng cua cac tai san duoc phan anh

- Quyen va nghia vu: Hau het cac khoan tai san tren BCTC phai thuoc sd hUu cua ddn vi, vdi mot so" khoan tai san neu khong thuoc quyen sd hUu cua ddn vi thi chung chi dtfdc phan anh trC'n bao cao tai chinh ddn vi co quyen kiem soat lau dai vdi cac tai san va phai dap tfng yeu cau cua cac chuan mUc ke toan co lien quan (vi du: tai san co" dinh thue tai chinh) Doi vdi cac khoan cong nd dUdc phan anh, tren cac BCTC thi ddn vi dang cd nghia vu phai toan thiic te" doi vdi cac khoan nd

- Sit phat sinh: Mot su kien hay mot nghiep vu kinh te" da dUdc ghi chep vao he thong so ke" toan cua ddn vi va dUdc phan anh vao BCTC thi phai thtfc sU phat sinh va cd lien quan den thdi ky bao cao

- Sit tinh todn va danh gia. Bao gom mot so khia canh sa u:

+ Sit danh gia: Mot khoan tai san, cong nd, von chu sd hUu, thu nhap va chi phi phai dUdc ghi chep theo gia tri thich hdp tren cd sd nguyen tac ke" toan, cac chuan miic ke" toan hien hanh hoac dUdc chap nhan phd’ bien

+ Sit tinh toan: Cac su kien va nghiep vu kinh te" ghi nhan phai dUdc ghi nhan dung gia tri cua nd Cac so" lieu va phep toan thuc hien phai dam bao tinh toan chinh xac ve mat toan hoc va khong cd sai sdt

GIAO TRINH LY THUYET KIEM TOAN

- Sii phan loai va hack todn. Bao gom cac khia canh chu yeu sau:

+ Day du: Toan bo tai san, cac khoan nd, cac khoan doanh thu, chi phi, cac nghiep vu hay giao dich da xay va co lien quan den ky bao cao phai dtfdc ghi chep day dii he thong so ke toan cua ddn vi va phai dtfdc bao cao day du he thong BCTC

+ Tinh dung dan: Cac khoan muc tai san, cong nd, nguon von chu sd huu, cac khoan chi phi, doanh thu phai dtfdc phan loai mot cach dung dan theo yeu cau cua cac chuan mtfc va che ke toan Cac khoan muc cung phai dtfdc ghi nhan va phan anh theo dung cac trinh ttf, sd tai khoan va phtfdng phap ke toan hien hanh hoac dtfdc thtfa nhan

+ Tinh dung ky: Mot nghiep vu va stf kien kinh te phat sinh phai dtfdc ghi nhan theo nguyen tac ke toan don tich, ttfc la dUdc ghi nhan vao ky ke toan ma chung phat sinh ma khong can cOf vao stf phat sinh cua dong tien Khong co mot stf kien va nghiep vu kinh te nao dUdc ghi nhan sdm chtfa du dieu kien ghi nhan hoac dtfdc ghi nhan muon so vdi ky ma chung phat sinh Khia canh dac biet quan vdi cac khoan doanh thu va chi phi vi no lam anh htfdng trtfc tiep den ket qua kinh doanh ciia ky bao cao va cac ky co lien quan khac

- T o n g hap va cong bo. Bao gom cac khia canh chii yeu

sau:

+ Cong don (Tong hdp): So' lieu cong don tren cac tai khoan va so ke toan phai dtfdc tinh toan mot cach chinh xac, viec luan chuyen so lieu gitfa cac so ke toan chi tiet va so ke toan tong hdp dam bao khong co sai sot So" lieu tren cac so ke

C h u o n g 5: C o s d d d n H $ u v a b d n g c h u n g k i e m t o d n

toan cua cac tai khoan co lien quan phai dam bao phu hdp vdi

+ Trinh bay, cong bo": Cac chi tieu, bo phan va khoan muc tren BCTC phai dtfdc xac dinh, trinh bay va cong bo" theo dung yeu cau cua cac chuan mtfc va che ke toan hien hanh

Nhu vay, co the khai quat cd sd dan lieu bang nhtfng diem cd ban sau (Bang so 5.1)

B an g so 5.1: Cac ctf sd d a n lie u c u a BCTC

CAC CO Sd DAN LIEU CUA BCTC

Stf trinh bay va cung cap thong tin (cua) cac bo phan^ bao cao tai chinh:

- Hien htfu

- Quyen va nghia vu - Phat sinh

- Tmh toan va danh gia - Phan loai va hach toan - Tong hdp va c6ng bo

Cac cd sd dan lieu co tac dung quan doi vdi ca giai doan cua qua trinh kiem toan la giai doan lap ke hoach, giai doan thtfc hien va giai doan ket thuc kiem toan

Trong giai doan lap ke hoach kiem toan, viec hieu biet ro ve cd sd dan lieu se giup KTV xac dinh dtfdc kha n&ng cac rui ro va sai pham co the xay BCTC cua ddn vi noi chung cung nhu d cac chi tieu va bo phan cau tren bao cao noi rieng Cd sd dan lieu cung la can ctf giup KTV xac dinh dtfdc

GIAO TRINH LY THUYET KIEM TOAN

nhutng mat xich va thu tuc kiem soat cd ban dtfdc ddn vi xay diing va tri nham kiem soat cac khia canh cua hoat dong ddn vi Tti nhting hieu biet KTV se xac dinh, liia chon cac thti tuc va trinh tit kiem toan phti hdp nham thu th ap dtfdc dly du cac bang chting kiem toan can thiet cho viec danh gia he thong kiem soat noi bo cung nhtf cac nghiep vu va so" dut cua cac tai khoan Day la nhting noi dung quan de xay diing mot chtfdng trinh kiem toan phti hdp cho tting khoan muc, bo phan cung nhtf toan bo bao bao tai chinh

Trong giai doan thtfc hien kiem toan, cd sd dan lieu se giup KTV luon xac dinh dtfdc muc tieu cac thti nghiem minh dang thiic hien, tren cd sd co the diia cac quyet dinh co hieu qua nhat cho cuoc kiem toan

Trong giai doan ket thuc kiem toan, cd sd dan lieu la can cti de KTV xac dinh va danh gia tinh day du va thich hdp cua cac bang chting thu thap diidc v6i cac muc tieu kiem toan da diidc thiet lap, tti danh gia diidc mtic thoa man ve kiem toan Tti se gitip KTV dtfa cac quyet dinh co lien quan den cac thu tuc kiem toan can thtfc hien bo sung cung nhtf nhting nhan dinh danh gia ve cac chi tieu bo phan dtfdc kiem toan va toan bo BCTC

5.1.2 Giai trinh cua cac nha quan ly

Khi trinh bay va cong bo" cac thong tin tren BCTC cua ddn vi, cac nha quan ly phai chiu trach nhiem ve mtic trung thtic va hdp ly cua toan bo BCTC cung nhtf cua tting chi tieu va bo phan dtfdc trinh bay tren BCTC

De khang dinh cac BCTC cua ddn vi dtfdc lap hoan toan trung thiic, hdp ly va tuan thu cac chuan mtfc va che" ke

Chaang 5: Co so dan iifu va bang chCmg kiem toan

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toan hien hanh, cac nha quan ly ddn vi phai c6 trach nhiem bao quan, ltfu trti va giai trinh cac thong tin, tai lieu la cd sd de hinh nen cac chi tieu va bo phan cua BCTC Cac thong tin, tai lieu doi hoi phai difdc trinh bay theo tiing khia canh cua tting chi tieu va bo phan tren BCTC ttic la theo tting yeu to" dan lieu cu the

Thong thtfdng, stf giai trinh cua cac nha quan ly ddn vi dtfdc thiic hien thong qua viec cung cap cac thong tin, tai lieu co lien quan den cac nghiep vu, cac khoan tai san, cong nd, nguon von chu sd htiu, cac khoan doanh thu va chi phi phat sinh ky Cac thong tin, tai lieu co the la cac quyet dinh, cac hdp dong da dtfdc ky ket, cac ban ly, quyet toan hdp dong, cac bien ban kiem ke tai san, cac bien ban doi chieu cong nd, cac chting tti ke toan phat sinh ky, cac so sach, tai lieu ke toan va cac tai lieu co lien quan khac

Tuy nhien, qua trinh kiem toan cac tai lieu dtfdc cac nha quan ly ddn vi cung cap chtfa day du de KTV co the dtfa ket luan, KTV co the phai yeu cau cac nha quan ly ddn vi cung cap cac giai trinh bang van ban ve cac van de ma KTV xet thay co anh htfdng yeu den BCTC Viec yeu cau cac nha quan ly ddn vi cung cap cac giai trinh bang van ban cung giup KTV co the han che dtfdc nhtfng hieu lam gitia KTV va cac nha quan ly ddn vi

Cac van de ma KTV yeu cau cac nha quan ly ddn vi giai trinh bang van ban co the gidi han cac van de rieng le, hoac tong hdp c6 anh htfdng yeu den BCTC Trtfdng hdp xet thay can thiet, KTV phai thcng bao vdi cac nha quan ly ddn vi biet ro y kien cua minh ve tinh yeu cua cac van de can phai giai trinh

GIAO TRINH LY THUYET KIEM TOAN

Trong qua trinh kiem toan, cac nha quan ly ddn vi co the gtfi ban giai trinh tdi KTV va cong ty kiem toan mot cach tii nguyen hoac theo yeu cau cu the cua KTV Tuy nhien, cac ban giai trinh co lien quan den nhiing van de yeu cua BCTC, KTV can phai lam cac cong viec sau:

- Thu thap blng chiing kiem toan tii cac thong tin d ddn vi hay ngoai ddn vi de xac nhan nhiing giai trinh cua cac nha quan ly ddn vi;

- Danh gia sii hdp ly va nhat quan giiia ban giai trinh vdi cac bang chiing khac ma KTV thu thap diidc;

- Xac djnh miic hieu biet cac van de da diidc giai trinh cua ngiidi lap giai trinh

Cac ban giai trinh cua cac nha quan ly ddn vi khong the thay the diidc cac bang chiing khac ma KTV thu thap diidc Doi vdi mot so' van de co anh hiidng yeu den BCTC, mac du nd da diidc cac nha quan ly ddn vi giai trinh, KTV v ln phai tien hanh thu thap cac bang chiing kiem toan lien quan neu cd the thu thap diidc Ngtfdc lai, neu cac bang chiing cd the thu thap diidc nhtfng KTV khdng thu thap se d in den stf gidi han ve pham vi kiem toan Cung can phai ltfu y r in g mot so trtfdng hdp, cac ban giai trinh cua cac nha quan ly ddn vi la bang chiing kiem toan nhat ma KTV thu thap dtfdc

Khi cac giai trinh cua cac nha quan ly ddn vi cd mau th u ln vdi cac bang chiing kiem toan khac ma KTV thu thap dtfdc va mot so trtfdng hdp KTV phai tien hanh xac minh lai mtfc tin cay cua cac bang chiing da thu thap dtfdc va cac giai trinh cua cac nha quan ly ddn vi

C h u a n g 5: C a s d d d n i i$ u v a b d n g c h u n g k i e m t o a n

Neu cac nha quan ly ddn vi ttf choi cung cap cac giai trinh ma KTV yeu cau se lam gidi han pham vi kiem toan, thi thuoc vao mtfc gidi han KTV phai dtfa y kien “chap nhan ttfng phan” hoac y kien “ttf choi” Trong trtfdng hdp KTV cung phai danh gia lai tin cay cua tat ca cac giai trinh khac ma cac nha quan ly ddn vi da thtfc hien qua trinh kiem toan va xem xet mtfc anh htfdng cua n6 den BCTC

5.1.3 Muc tieu kiem toan ch u ng va muc tieu k iem toan dac thu

Viec lap va trinh bay BCTC trung thtfc, hdp ly, phu hdp vdi cac chuan mtfc va che ke loan hien hanh la trach nhiem cua chu doanh nghiep De dat muc dich kiem toan toan dien cac BCTC noi chung, ttfc la de dtfa cac y kien nhan xet ve BCTC cua ddn vj, KTV phai xem xet, kiem tra rieng biet cac bo phan, khoan muc cua chung

Muc tieu kiem todn tiing bo phan cua BCTC la nham thu thap day du chiing cit xac ddng ve moi khia canh lam cd sd xac

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nhan cho tiing bo phan diidc kiem todn.

De co the dtfa muc tieu kiem toan rieng biet cho moi khoan muc, ngtfdi ta co gang dtfa nhtfng muc tieu kiem toan chung co the ap dung cho moi khoan muc Cac muc tieu kiem toan chung (General audit objectivies) dtfdc hinh tren cd sd dan lieu

- Sii hien hiiu: KTV can thu thap cac bang chting ve sti

hien cd cua tai san va nguon von dtfdc phan anh tren bang can ddi ke toan bang cac ky thuat va thu tuc kiem toan thi'ch hdp cho ttfng bo phan va khoan muc

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GIAO TRINH.LY THUYET KIEM TOAN

Cac ky th u at kiem toan thich hop de co the thu thap bang chiing kiem toan lien quan den muc tieu la kiem tra vat chat (ap dung doi vdi nhiing tai san htiu hinh), thiic hien cac thu tuc xac nhan vdi cac ben co lien quan, kiem tra cac chiing tii tai lieu chiing minh cho sii ton tai cua cac khoan tai san va nguon von (doi vdi tai san vo hinh, nguon von chu sd hiiu) Tuy nhien, khong phai luc nao KTV cung co the ap dung diidc cac thu tuc kiem toan nay, trtfdng hdp pham vi kiem toan bi gidi han KTV co the ap dung cac thu tuc kiem toan thay the mot cach phu hdp nham co diidc cac bang chiing kiem toan can thiet

- S i/ phat sinh: KTV can thu thap day du cac bang chiing nham dam bao toan bo cac sii kien, cac nghiep vu kinh te, cac khoan doanh thu va chi phi da diidc ke tdan ddn vi ghi chep vao he thong so ke toan cua ky bao cao la thiic sii phat sinh thiic te tai ddn vi

Cac chiing tti ke toan va cac tai lieu co lien quan diidc cong nhan la hdp phap va hdp le la mot dam bao cho sii phat sinh cua cac nghiep vu Trong mot so triidng hdp KTV co the thiic hien cac ky thuat kiem toan khac de thu thap cac bang chting cho sii phat sinh cua cac nghiep vu va sti kien nay, nhii: thiic hien viec lay xac nhan cua ben thti ba co lien quan, hoac kiem tra so phat sinh cua cac tai khoan co lien quan ky bao cao hoac ky sau

- Quyen va nghia vu:

Sti ton tai va hien co cua tai san khong dam bao cho chung thuoc quyen sd htiu ctia ddn vi Nhieu tai san hien co tai ddn vi nhiing khong thuoc sd htiu cua ho, vi du cac loai vat ta

Chuong 5: Co so ddn ii$ irv d bang chung kiem todn

hang hoa nhan giti ho, nhan gia cong, tai san co" dinh thue hoat dong Theo quy dinh cua cac chuan miic va che ke toan hien hanh chi’ nhting tai san thuoc quyen sc( htiu hoac quyen kiem soat lau dai cua ddn vi (tai san co dinh thue tai chinh) mdi dUdc phan anh va trinh bay tren cac BCTC, nhutng tai san lai ddn vi dang nSm giti va sti dung se diidc phan anh tren cac chi tieu ngoai bang Vi vay KTV phai thu thap cac bang chting ve quyen sd htiu (hdac quyen kiem soat lau dai) cua ddn vi doi vdi cac tai san da phan anh tren BCTC bang cach xem xet can than cac tai lieu, chting tti lam can cti phap ly lien quan

Doi vdi cong nd phai tra, can phai cd bang chting xac nhan nghia vu cua ddn vi dang ton tai

- Sit tinh todn va danh gia:

+ Su danh gia: KTV can phai xem xet viec danh gia tai san (bao gom ca ngoai te, vang bac ), cong nd, won chu sd htiu, thu nhap va chi phi cua ddn vi cd phu hdp vdi cac nguyen tac ke toan va che ke toan hien hanh hoac diidc chap nhan bien hay khong De thiic hien muc tieu nay, KTV can chu y:

• Cac chinh sach ke toan ma ddn vi ap dung de danh gia cd dting vdi cac chuan miic, che ke toan hay khong?

• Viec ap dung phiidng phap danh gia cd hdp ly va nh at quan khdng?

• Cach tinh toan qua trinh ap dung nguyen tac danh gia cd chinh xac khdng?

Ngoai ra, doi vdi mot so tai san cua ddn vi nhii: hang ton kho, cac khoan dau tii, nd phai thu theo yeu cau cua cac chuan miic ke toan viec phan anh gia tri cua cac tai san tren

GIAO TRiNH LY THUYET KIEM TOAN

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BCTC khong dtfdc cao hdn gia tri thuan co the thtfc hien dtfdc cua chung Do vay, qua trinh kiem toan tai cac ddn vi neu xuat hien cac bang chting cho thay kha nang gia tri thu an co the thuc hien dtfdc cua cac tai san co xu htfdng nho hdn gia goc cua chung, KTV se phai xem xet danh gia tinh phu hdp cua cac khoan dtf phong da dtfdc ddn vi trich lap Tinh hdp ly cua cac khoan dtf phong dtfdc trich lap se anh htfdng ttfdng doi ldn den mtic trung thtic va hdp ly cua cac chi tieu dtfdc trinh bay tren Bang can doi ke toan va Bao cao ket qua kinh doanh va thtfdng anh htfdng rat ldn den quyet dinh cua nhting ngtfdi sti dung cac thong tin tai chinh cua ddn vi

+ Stf tinh toan: Theo muc dich nay, KTV phai thu thap day du cac bang chting kiem toan nham dam bao cac stf kien va nghiep vu kinh te phat sinh ky dtfdc ke toan cua ddn vi ti'nh toan va ghi chep dung gia tri De thtfc hien dtfdc muc tieu kiem toan nay, KTV co the stf dung mot so" ky th u a t chu yeu sau:

Tien hanh tmh toan lai de kiem tra chinh xac ve so" hoc ciia cac phep tinh ma ddn vi da thtic hien, thtfc hien qua trinh phan tich nham xem xet cac kha nang nham lan co the co qua trinh tmh toan

- Si/phan loai va hach todn:

+ Tinh day du: Theo muc tieu kiem toan nav, KTV phai co bang chting de chting minh rang moi nghiep vu, tai san, cong nd deu dtfdc ghi chep va phan anh day dti tren BCTC De thiic hien muc tieu KTV can phai thiic hien nhieu thu tuc kiem toan ket hdp: Tien hanh kiem tra cac thu tuc kiem soat noi bo ddn vi ap dung de dam bao cac nghiep vu phat sinh dtfdc ghi

Chuong 5: Co sd ddn li$u va bdng chCmg kiem toan

c hep day du; th u c hien cac t h u tuc p h a n tich va d a n h gia nh&m xac dinh k h a n a n g co th e bo sot cac n g h i e p v u t a i ddn vi; t ie n h a n h doi c h ie u so" lieu giUa cac chUng tU k e t o a n v a so" lieu t r e n cac so ke" t o a n co lien quan; kiem t r a cac k h o a n m u c co lien q u a n de loai bo k h a n a n g n g h iep vu dUdc p h a n a n h vao cac k h o a n m u c n a y va vay se a n h h u d n g d e n t m h d a y du; tro n g m ot so" trU dng hdp KTV co th e k e t hdp vdi q u a t r i n h k i e m t r a v a t c h a t de xe m xet t i n h da y du cua cac n g h i e p vu, t a i s a n , cong nd da dUdc ghi n h a n

+ Tinh dung dan: De thuc hien muc tieu nay, trUdc het KTV phai kiem tra lai chinh sach phan ldai cua ddn vi vdi cac khoan muc tai san, cong nd, ngu6n v6"n chu sd hUu, cac khoan doanh thu, chi phi Co the tien hanh chon mau de kiem tra viec phan loai doi vdi mot so" khoan muc cu the

De d a m bao cac sU kien va n g h ie p vu k i n h te" p h a t s i n h dUdc h a ch t o a n d u n g t r i n h tu va phUdng p h a p ke to a n , KTV cd the thuc h i e n m ot so’ thii n g h iem sau:

• Kiem tra lai sd hach toan cua ddn vi doi vdi tUng loai nghiep vu kinh te" phat sinh, danh gia su phu hdp va nhat quan cua sd hach toan vdi cac chuan mtic va che" ke" toan hien hanh

• Kiem tra lai qua trinh hach toan cac sti kien va cac nghiep vu nh&m dam bao chung dUdc thtic hien dung sd hach toan da quy dinh

• Kiem tra cac khoan muc va bo phan cd lien quan nhSm dam bao cac sU kien va nghiep vu khong bi hach toan nham lan sang cac bo p h a n va k h o a n muc

GIAO TRiNH LY THUYET KIEM TOAN

Bggggaas ■ ■■ ■

+ Tinh dung ky: Cac stf kien va nghiep vu kinh te cung dtfdc phan anh dung ky ma chung phat sinh va du dieu kien duoc ghi nhan

Tien hanh doi chieu thang cua cac chiing tii chiing minh cho stf phat sinh cua cac nghiep vu va thang ghi so ke toan cac nghiep vu cua ddn vi, thii nghiem co the dtfdc thuc hien cho cac nghiep vu va stf kien ph at sinh vao cuoi ky ke toan va dau ky ke toan tiep theo nham dam bao cho cac nghiep vu duoc ghi chep dung ky phat sinh

Muc tieu kiem toan viec ghi chep dung ky doi vdi cac sii kien va nghiep vu kinh te phat sinh diidc dac biet quan tam qua trinh kiem toan cac khoan doanh thu va cac khoan chi phi

- Tong hop va cong bo: Muc tieu doi hoi, KTV phai cd day du bang chiing kiem toan nhSm dam bao cac khoan muc tai

san, cong nd, nguon von chu sd hiiu, cac khoan chi phi, doanh thu dtfdc ddn vi phan loai mot cach dung dan; cac stf kien va nghiep vu kinh te phat sinh dtfdc hach toan dung trinh ttf va phiidng phap ke toan; so' lieu cong don tren cac tai khoan va so ke toan phai dtfdc tmh toan mot cach chinh xac, viec luan chuyen so lieu giiia cac so ke toan chi tiet va so ke toan tong hdp dam bao khong cd sai sdt; cac chi tieu, bo phan va khoan muc tren BCTC phai dtfdc ddn vi xac dinh, trinh bay va cong bo" theo dung yeu cau cua cac chuan miic va che ke toan hien hanh

+ Cong don (Tong hdp): So lieu tren BCTC cua mot khoan muc thtfdng bao gom nhieu ddi ttfdng chi tiet Dong thdi so dtf cua moi loai tai khoan lai bao gom nhieu bien dong cua nhieu

Chuorig 5: C a sd ddn lieu va bang chting kiem toan

nghiep vu tao Vi vay, trtfdc kiem tra stf chinh xac cua tting doi ttfdng chi tiet, tting khoan muc phai kiem tra qua trinh tong cong, luy ke (cong don)

So lieu tren BCTC cung phai phan anh chmh xac so" lieu tren so ke toan, bao gom so cai va cac sd chi tiet KTV cting can kiem tra de dam bao so" lieu tren bao cao thong n h at vdi so" lieu tren cac loai sd ke toan

+ Trinh bay, cong bo": Cuo"i cung, de dam bao cac chi tieu, bo phan va khoan muc tren BCTC phai dtfdc ddn vi xac dinh, trinh bay va cong bo" theo dung yeu cau cua cac chuan miic va che" ke toan hien hanh, KTV co the thtfc hien mot so" thu tuc kiem toan sau:

• Kiem tra lai chinh sach cua ddn vi viec xac dinh cac chi tieu bo phan cua BCTC tren cd sd so lieu tren cac so ke" toan tong hdp va chi tiet Danh gia tinh hdp ly va dung d&n cua cac chinh sach so vdi cac chuan miic va che" ke" toan hien hanh

• Kiem tra lai qua trinh tinh toan xac dinh cac chi tieu bo phan cua BCTC ma ddn vi da thtfc hien nh&m dam bao tuan thu cac chmh sach da quy dinh

• Trong trtfdng hdp can thiet co the xac dinh lai cac chi tieu bo phan cua BCTC de doi chieu vdi cac so"lieu cua ddn vi

Nhtf vay, cd sd d in lieu va muc tieu kiem toan chung co moi quan he vdi Muc tieu kiem toan thtfdng dtfdc xac dinh dtfa tren cd sd d in lieu cua cac chi tieu va bo phan c£u tren BCTC Cac bo phan cau khac BCTC thi cd sd dan lieu co the khong giong Tuy nhien

GIAO TRiNH LY THUYET KIEM TOAN

muc tieu kiem toan tong quat la giong doi vdi moi bo phan cau

Cd sd dan lieu cua cac chi tieu, bo phan cau th an h tren BCTC lai anh htfdng den cac muc tieu kiem toan cu the ciia cac bo phan Khi tien hanh kiem toan cac chi tieu bo phan khac

O , 9

nhau tren BCTC KTV phai xac dinh muc tieu kiem toan cu the khac thuoc vao dac diem cua tting chi tieu bo phan

^

Mat khac, tai tting ddn vi cu the kha nang sai pham tai cac chi tieu be phan cung se lien quan den cac khia canh khac thuoc vao kha nang rui ro tiem tang, kha nang kiem soat cua he thong kiem soat noi bo Vi vay, KTV cung can ltfu y rin g tien hanh kiem toan tai cac ddn vi khac thi muc tieu kiem toan dtfdc xac dinh cho tting bo phan va khoan

9 *)

muc cu the cting khac Vf du: Khi kiem toan doanh thu ban hang tai mot ddn vi neu KTV nghi ngd kha nang doanh thu dtfdc bao cao ldn hdn thtic te muc tieu kiem toan dam bao stf phat sinh cua nghiep vu ban hang se dtfdc quan tam va muc tieu kiem toan tmh day du se dtfdc loai bo va ngtfdc lai

Viec xac dinh muc tieu kiem toan cho cac nghiep vu va so" dtf cua cac tai khoan cung cd sii khac biet, cu the:

Khi kiem toan cac nghiep vu thi cac muc tieu kiem toan thtfdng dtfdc KTV quan tam la: stf phat sinh cua nghiep vu, qua trinh tinh toan va danh gia vdi cac nghiep vu, qua trinh phan anh va ghi chep cac nghiep vu phai dam bao tm h day du, dting d in va dting ky

9 /

Cac muc tieu kiem toan se dtfdc nhac tdi qua trinh kiem toan so dtf cac tai khoan va cac khoan muc la: stf hien

Chuong 5: C a sd ddn liiu va bdng chCmg kiem toan

hiiu, quyen va nghia vu, viec tmh toan va danh gia, tinh day du, dung din, viec cong don, qua trinh trinh bay va bao cao Co

*) / 'J Q

the tom tat muc tieu kiem toan tong quat vdi cac nghiep vu va so' da qua bang sau:

Bang so 5.2: Muc tieu kiem toan to n g quat cac nghiep vu

MUC TIEU KIEM TOAN TONG QUAT CAC NGHIEP VU (*)

- Phat sinh - Danh gia - Stf tmh toan - Day du

- Dung dSn - Dung ky

(*) Doi vdi mot sd chi tieu tren bao cao tai chinh dtfdc lap tren cd sd luy ke phat sinh cac tai khoan, muc tieu kiem toan cac nghiep vu dtfdc bd sung them cac khia canh: cong don (tong hdp) va cong bo

GIAO TRiNH LY THUYET KIEM TOAN

Bang so 5.3: Muc tieu kiem toan to n g q uat so d ti

cac tai khoan

M U C T IE U K IEM T O A N T O N G Q U A T so d u 1cAc tAi khoA n

- Su hien htiu

- Quven va nghia vu - Danh gia

- Sii tinh toan - Day du

- Dung d in

- Cong don (Tong hdp) - Cong bo

5.2 BANG CHU*NG KIEM TOAN

5.2.1 Y nghia cua bang chting k iem toan

B ing chiing kiem toan la mot nhting khai niem cd ban nhat cua kiem toan Xet ve thiic chat, kiem toan chinh la qua trinh KTV thu thap va danh gia cac b ln g chting kiem toan b lng viec ap dung cac phtfdng phap kiem toan thich hdp Cac b lng chting kiem toan se giup cho KTV ru t nhting ket luan hdp ly, lam can cti vting chic de dtfa cac y kien nhan xet ve BCTC cua doanh nghiep

Bang chting kiem toan la cd sd de chting minh cho cac nhan dinh cua KTV ve cac BCTC cua ddn vi Xuat phat tti y

Chuang 5: Co so dSn lieu va bdng chung kiem toan

nghia va tam quan cua cac b lng chiing kiem toan, chuan mtfc kiem toan so" 500 (Blng chiing kiem toan) cua Viet Nam da quy dinh va yeu cau: “KTV va cong ty kiem toan phai thu thap day du cac b lng chiing kiem toan thich hdp de lam cd sd dtfa y kien cua minh ve BCTC cua ddn vi difdc kiem toan”

Bang chiing kiem todn Id tat cd cac tdi lieu, thdng tin KTV thu thap ditac lien quan den cuoc kiem todn va diia vao cac thong tin KTV hinh nen y kien cua minh (VSA 500 - Bdng chiing kiem todn).

Nhif vay blng chiing kiem toan bao gom cac tai lieu, chiing tii, so sach ke toan, BCTC va cac thong tin tai lieu tii nhiing nguon khac Cung can phai lifu y ring , khong phai tat ca cac thong tin tai lieu ma KTV thu thap difdc qua trinh kiem toan tai ddn vi deu la cac blng chiing kiem toan Chi cac thong tin va tai lieu ma KTV thu thap difdc co lien quan den cuoc kiem toan va difdc KTV sii dung lam cd sd de difa cac nhan xet ciia minh ve BCTC ciia ddn vi mdi la cac bang chiing kiem toan

5.2.2 Cac loai b a n g ch iin g k ie m to a n

Co rat nhieu blng chiing kiem toan khac De phuc vu cho viec xac dinh cac thu tuc, ky th u at kiem toan phu hdp de thu thap cac bln g chiing kiem toan cung nhif danh gia cac b ln g chiing thu thap difdc ngtfdi ta thtfdng phan chia b ln g chiing kiem toan theo hai cach phan loai cd ban sau

a P han loai bdng chiing kiem todn theo n g u o n goc cua bdng chiing

GIAO TRlNH LY THUYET KIEM TOAN

1 B lng chting kiem toan KTV khai thac va phat hien blng cach: Cac b ln g chting kiem toan thtfdng cac KTV ap dung cac ky th u at kiem toan phti hdp va triic tiep thu thap tai ddn vi dtfdc kiem toan, nhtf: quan sat vat chat (kiem ke hoac triic tiep chting kien qua trinh kiem ke tai san), thtic hien qua trinh tinh toan lai, quan sat, dieu tra

2 B lng chting kiem toan khach hang (ddn vi dtfdc kiem toan) tao lap va cung cap: Day la cac b ln g chting kiem toan cac ddn vi dtfdc kiem toan lap dtfdc cac ddn vi cung cap cho KTV qua tririh kiem toan Thuoc loai co

0 N _ _ j

A / / W I / , \ A '

the co cac bang chting: Cac chting tti ke toan ddn vi lap va phat hanh, cac ghi chep ke toan, cac bao cao ke toan, cac ban giai trinh, cac quy che, che quan ly tai ddn vi

3 B lng chting kiem toan ben thti tao lap: Day la cac blng chting kiem toan ben thti ba doc lap co quan he vdi ddn

vi dtfdc kiem toan cung cap dtfdc KTV thu thap, nhtf: Cac so lieu thong ke chuyen nganh, cac chtfng tti ke toan cac ddn vi ben ngoai lap va phat hanh, cac tai lieu, bien ban lam viec cua cd quan co lien quan, cac tai lieu xac nhan cua ben thti ba, cac bang chting cac chuyen gia cung cap

b P h a n loai ba n g chiing kiem to d n theo h in h thiic (loai hinh) cua b d n g chiing.

1 Cac chting tti ke toan;

2 Cac ghi cuep ke toan va ghi chep khac cua doanh nghiep (so ke toan va cac ghi chep khac cua ddn vi);

3 Cac tai lieu kiem ke thtfc te;

Chuong 5: Ca so ddn ii$u va bdng chCmg kiem toan

4 Cac van ban, bao cao cua ben thii ba co lien quan (thii xac nhan );

5 Cac bien ban lam viec co lien quan (vdi cd quan tai chinh thue hai quan ngan hang);

6 Cac BCTC va bao cao ke toan noi bo;

7 Giai trinh cua cac nha quan ly va can bo nghiep vu ddn vi;

8 Cac tai lieu thong ke chuyen nganh;

9 Cac ke hoach, dii toan da difdc duyet, cac hdp dong hdp tac kinh doanh;

10 Cac tai lieu tinh toan lai;

5.2.3 Yeu cau cua bang chting kiem toan

Trong qua trinh kiem toan, KTV phai thu thap day du cac blng chting thich hdp cho moi loai y kien cua minh Sii “day du” va tmh “thich hdp” la hai van de co quan he vdi nhau, luon di lien vdi va diidc ap dung cho cac bang chting kiem toan thu thap diidc tti cac thu tuc thti nghiem kiem soat va thti nghiem cd ban “Day du” la tieu chuan the hien so ltidng cua b ln g chting da thu thap diidc va “thich hdp” la tieu chuan the hien chat liidng, tin cay cua cac b ln g chting Viec xac dinh yeu cau day du cua cac bang chting kiem toan thuoc vao chat liidng cua cac bang chtihg Thong thiidng, cac KTV diia vao cac bang chiing kiem toan mang tinh xet doan va thuyet phuc nhieu hdn la tinh khang dinh chac chan Do dd, qua trinh ki§m toan, KTV thiidng tim kiem, khai thac

GIAO TRINH LY THUYET KIEM TOAN

blng chiing kiem toan blng nhieu nguon khac hoac nhieu loai hinh khac de chiing minh cho cung mot ccJ sd d i n lieu

- S tf day du

Day du la yeu cau ve so ltfdng cac b l n g chting c l n thiet lam cd sd cho cac nhan xet cua KTV ve thong tin tai chmh cua ddn vi Dich vu kiem tdan d cac to chtic kiem toan chuyen nghiep la hoat dong sinh ldi nen cac KTV phai luon luon can nhlc, so sanh gitia cac chi phi phai bo de thu thap cac b ln g chting kiem toan va stf htiu ich cua cac thong tin thu thap dtfdc Do vay, thong thtfdng qua trinh hinh th an h y kien cua minh, KTV khong nhat thiet phai kiem tra toan bo cac thong tin co san KTV dtfdc phep dtfa ket luan ve so" dtf tai khoan, cac nghiep vu kinh te hoac he thong kiem soat noi bo tren cd sd kiem tra chon mau theo phtfdng phap thong ke hoac theo xet doan ca nhan Mot cac yeu cau cd ban cua ky t h u a t chon

^ ^

mau kiem toan la xac dinh mot kich thtfdc mau thti nghiem mot cach phti hdp Mot kich thtfdc mau phti hdp se cho phep KTV thu thap dtfdc mot ltfdng thdng tin vtia du can thiet tren cd sd ket qua khad sat m lu de tti co the dtfa cac suy luan phti hdp cho tong the, dam bao cho rui ro kiem toan d mtic chap nhan dtidc Kich thti6c m lu dtfdc xac dinh cting la mot nhan to" anh htfdng den khoi ltfdng cong viec va thdi gian kiem toan can thnlc hien Nhtf vay kich thtfdc m l u (cd m lu ) va thdi gian kiem toan can thiet la mot bieu hien cu the cua tinh day du doi vdi cac b ln g hting kiem toan Viec xac dinh kich thtfdc mlu kiem toan va thdi gian kiem toan can thiet la mot xet doan nghe nghiep cua KTV, nhien nd chiu anh htfdng cua mot so nhan to"chu yeu sau:

Chuang 5: Ca so ddn ii$u va bdng chung kiem todn

"" ' - T —

+ Miic rui ro tiem tang va rui ro kiem soat: Mtic rui ro tiem tang va rui ro kiem soat cao se yeu cau so" ltfdng bln g chting kiem toan can thu thap la ldn ttic la kich thtfdc mau cua cac thiV nghiem se ldn va ngtfdc lai Noi mot cach khac, so" ltfdng cac bang chtfng kiem toan can thiet cd quan he cting chieu vdi mute rui ro tiem tang va rui ro kiem soat dtfdc danh gia tai ddn vi

+ Tinh yeu: Cac bo phan yeu BCTC, kiem toan cung yeu cau KTV phai thu thap mot ltfdng bang chting kiem toan nhieu hdn de dam bao cho rui ro kiem toan d mtic chap nhan dtfdc Mat khac, neu can cti vao mtic yeu dtfdc phan bo cho cac bo phan va khoan muc tren BCTC thi bo phan nao cd mtic yeu dtfdc phan bo nhieu hdn thi qua trinh kiem toan, KTV can phai thu thap mot so ltfdng cac b ln g chting kiem toan It hdn va ngtfdc lai

+ Do tin cay cua KTV vao he thong kiem soat noi bo cua ddn vi: Do tin cay cua KTV vao he thong kiem soat noi bo cua ddn vi the hien mtic thoa man cua KTV ve he thong Neu tin cay cua KTV vao he thong kiem soat noi bo cua ddn vi d mute cao thi so" ltfdng cac blng chting kiem toan can thu thap se ft di va ngtfdc lai

Trong qua trinh kiem toan, KTV cung phai xem xet moi quan he gitia chi phi cho viec thu thap b ln g chting kiem toan vdi ldi ich cua cac thong tin dd Mac du vay, kho khan va chi phi kiem toan khong phai la ly de bo qua mot so" thti tuc kiem toan can thiet

Bang chtfng kiem toan phai dtfdc thu thap cho tting cd sd dan lieu cua BCTC Blng chting lien quan den mot cd sd dan

GIAO TRiNH LY THUYET KIEM TOAN

lieu khong the bti d ip cho viec thieu b ln g chiing lien quan den cti so dan lieu khac Noi dung, lich trinh va pham vi cua cac thti nghiem cd ban dtfdc thay doi ttiy thuoc vao tting cd sd dan lieu Cac thti nghiem cua KTV cung co the cung cap b l n g chting kit-in toan cho nhieu cd sd dan lieu cung mot luc Nhtf vay, stf day du cua cac bang chting kiem toan the hien d cac loai blng chtfng kiem toan ma KTV can phai thu thap de xac dinh cac cd sd dan lieu cua cac chi tieu va bo phan cau th an h tren BCTC Moi chi tieu va bo phan cau khac cua BCTC can cac bln g chting tren mot so khia canh cd sd dan lieu khac Mat khac, cting mot chi tieu va bo phan nhtf nh au tren BCTC nhtfng d cac ddn vi khac se ton tai cac kha nang sai pham khong giong nhau, KTV can phai thu thap cac b ln g chting kiem toan lien quan den cac kha nang sai pham Do vay, cac muc tieu kiem toan cu the cho tting chi tieu bo phan cua BCTC tai ddn vi dtfdc kiem toan se quyet dinh so" ltfdng blng chtfng kiem toan ve tting cd sd dan lieu cua tting chi tieu va bo phan cu the can phai thu thap

Khi KTV co nghi ngd lien quan den cd sd d i n lieu co the anh htfdng yeu den BCTC, KTV phai thu thap them cac blng chting kiem toan bo sung can thiet de giai toa sii nghi ngd Neu khong the thu thap day du blng chting thich hdp, KTV se phai dtfa y kien chap nhan tting phan hoac y kien khong the dtfa y kien

- Tinh thich hap

s 0

Stf thich hdp (hoac chat ltfdng) cua bang chting kiem toan lien quan den stf phu hdp va dang tin cay thong qua viec xem xet cd sd d i n lieu cua chung Blng chting kiem toan thich hdp

Chuang 5: Ca sd ddn ti$u va bdng chung kiem todn

phai giup KTV dat dtfdc muc dich kiem toan cua minh Do tin cay cua b ln g chting kiem toan thuoc nguon goc va ban chat cua cac blng chting kiem toan

Viec xet doan tin cay cua blng chting kiem toan khong co mot thtfdc tuyet doi nao ma phu thuoc vao xet doan nghe nghiep cua KTV De xem xet bang chting kiem toan co tin cay hay khong, KTV thtfdng tmh den cac yeu to”sau:

1 Tmh chat, noi dung va mtic rui ro tiem tang cua toan bo BCTC, tting so dtf tai khoan hoac tting loai nghiep vu

2 He thong ke toan, he thong kiem soat noi bo va sii danh gia ve rui ro kiem soat

3 Tinh yeu cua cac khoan muc dtfdc kiem tra

4 Tinh trang tai chinh cua doanh nghiep va cac dieu kien, stic ep bat thtfdng co the dan d l t cac nha quan ly mSc phai sai pham

5 Kinh nghiem ttf cac lan kiem toan trtfcic

() Ket qua cac thu tuc kiem toan khac, ke ca cac gian lan va sai sot da dtfdc phat hien

7 Nguon goc, tin cay cua cac tai lieu, thong tin

s

D<j> tin cay cua bang chting kiem toan phu thuoc vao nguon goc, hinh thtic cua blng chting va tting trtfdng hdp cu the Viec danh gia tin cay cua blng chting kiem toan diia vao

✓

cac nguyen tac sau:

+ Blng chting co nguon goc tti ben ngoai ddn vi dang tin cay hdn bang chung co nguon goc tti ben don vi

GIAO TRINH LY THUYET KIEM TOAN

+ Bang chiing co nguon goc tii ben ddn vi co tin cay cao hon he thong ke toan va he thong kiem soat noi bo hoat dong co hieu qua

v O

+ Bang chiing kiem toan KTV tu thu thap co tin cay

\ # *) j

cao hon bang chiing kiem toan don vi cung cap

+ Bang chiing kiem toan dudi dcang van ban, hinh anh dang tin cay hon bang chiing ghi lai bang ldi noi

Blng chiing kiem toan se co siic thuyet phuc cao hdn co duoc thong tin tii nhieu nguon va nhieu loai khac cung xac nhan Khi thu thap dutdc cac blng chiing kiem toan tii nhieu nguon va nhieu loai khac nhau, KTV co the co diidc tin cay cao hdn doi vdi blng chiing kiem toan so vdi triidng hop thong tin co dUdc tii nhtfng blng chiing rieng re Ngiidc lai, trUdng hop b lng chiing co diidc tii nguon mau th u an vdi cac blng chiing co tii nguon khac, thi KTV phai xac dinh nhiing thu tuc kiem tra bo sung can thiet de giai quyet mau thu an tren

Mot bang chiing kiem toan dam bao tin cay doi vdi KTV co the chua la mot blng chiing thfch hdp Mot b l n g chting kiem toan thich hop ngoai yeu clu ve tin c£y no phai

• I *| * «}

dam bao phu hdp vdi muc tieu kiem toan cu the cua KTV Noi cach khac, cac b ln g chting kiem toan phai phti hdp vcii cac cd sd d in lieu cua cac chi tieu va bo phan cau th an h tren BCTC ma KTV can phai xem xet va danh gia Vi du: bang chting ve sii xac nhan cua khach nd vdi cac khoan nd phai thu cua ddn vi co the thich hdp de xac nhan sii ton tai, tmh toan chmh xac vdi cac khoan nd phai thu Tuy nhien, bang chting khong the dtfdc sii dung de danh gia kha nang thu hoi cac khoan nd phai thu

Chuong 5: Ca sd ddn ii$u va bdng chung kiem todn

nay cua ddn vj lam cd sd cho viec xac dinh cac khoan da phong nd phai thu kho doi can phai trich lap

Khi th u t h a p b a n g chiing kiem t o a n tii cac t h ii n g h i e m kiem soat, KTV p h a i xem xet sii day d u va t i n h t h i c h hop cu a cac b a n g chiing lam cd sd cho viec d a n h gia c u a m i n h ve r u i ro kiem soat KTV can t h u t h a p b a n g c h iin g k i e m t o a n tii he t h o n g ke toan va he t h o n g kiem soat noi bo ve cac phUdng dien:

1- Thiet ke: He thong ke toan va he thong kiem soat noi bo cua ddn vi phai diidc thiet ke mot cach phu hop va hieu qua nham dam hao co the ngan ngtia, phat hien va stia chtia cac sai sot yeu

+ Hoat dong: He thong ke” toan va he thong kiem soat noi bo phai dam bao hoat dong co hieu liic, ton tai va hoat dong mot each liu'u hieu suot thdi ky xem xet

5.2.4 Cac ky thuat thu thap bang chting kiem toan

De thu thap cac blng chiing kiem toan, KTV thiidng sti dung cac ky thuat chu yeu la: Kiem tra, quan sat, dieu tra, xac nhan, tinh toan va quy trinh phan tich Viec thiic hien cac phUdng phap mot phan thuoc vao thdi gian thu thap dtfoc bang chiing kiem toan

a Kiem tra

Kiem tra la viec stf dung cac ky thuat thong thtfdng nhtf soat lai, nghien ctfu ky, doc, duyet, phan doan, xem xet, so sanh, doi chieu, xac minh de thu thap cac b lng chting kiem toan Viec kiem tra cung cap cac blng chting co tin cay cao hay thap thuoc vao noi dung, nguon goc cua cac b ln g chting va thuoc vao hieu qua cua he thong kiem soat noi bo doi v6i

GIAO TRINH LY THUYET KIEM TOAN

quy trinh xti ly tai lieu Ky thuat kiem tra thifdng bao gom hai loai

- Kiem tra vat chat: Bao gom viec true tiep kiem tra hay tham gia kiem ke tai san thiic te: tai san co" dinh, hang ton kho, tien mat tai quy Kiem tra vat chat cung cap nhutng b ln g chting co tin cay cao Tuy nhien, b l n g chting vat chat co nhutng gidi han nhat dinh la:

+ Viec kiem ke chi cho biet sii hien htiu thtic te cua tai san chti khong the cung cap cac blng chting ve sii sd htiu hoac kiem soat lau dai doi vdi tai san;

+ Viec kiem ke cung khong the cung cap cac b l n g chting ve gia tri cua tai san chting lai difdc trinh bay tren BCTC dudi hinh thtic gia tri;

+ Viec ki§m ke chi co the thtic hien difdc doi vdi cac tai san htiu hinh ma khong the ap dung difdc doi vdi cac tai san vo hinh, cac thong tin va tai lieu khac cua ddn vi;

+ Qua trinh kiem ke thifdng doi hoi mot liidng thdi gian va chi phi tifdng doi ldn vay co the anh htfdng den tinh kinh te va tinh kip thdi cua hoat dong kiem toan

Vi vay, viec kiem tra vat chat thifdng phai di kem vdi mot so" blng chting khac de chting minh quyen sd htiu, gia tri cac tai san dd va difdc xac dinh vdi quy mo thiic sii phti hdp, can thiet

- Kiem tra tdi lieu: Bao gom viec xem xet doi chieu cac tai lieu, van ban, so ke toan va chting tti cd lien quan

Qua trinh kiem tra tai lieu thifdng diidc KTV th\ic hien theo hai biidc: Trifdc het KTV se kiem tra va danh gia tm h day

Chuong 5: Co so ddn H$u va bdng chung kiem toan

dii, tmh hdp le, hdp phap cua cac chting tti tai lieu can kiem tra Giai doan tiep theo KTV se tien hanh so sanh doi chieu so" lieu gitia cac tai lieu, chting tti ke toan vdi cac ghi chep ke toan, cac ghi chep khac cua ddn vi, dong thdi doi chieu gitia cac ghi chep vdi n h lm dam bao ti'nh dung d i n cua qua trinh xti ly cac nghiep vu

9 9

Ky thuat kiem tra tai lieu co the dtidc ap dung de thu thap cac b ln g chting chting minh cho mot van de da dtfdc de cap

9

trtfdc (Vi du: kiem tra cac chting tti, tai lieu de chting minh cho sU ton tai cua mot tai san vo hinh) hoac chi ddn t h u l n la n h lm dam bao cho qua trinh xti ly mot nghiep vu kinh te tti phat sinh cho den dtfdc phan anh len cac BCTC dtidc thtic hien mot cach dung dan

Viec so sanh, doi chieu so" lieu gitia cac chting tti, tai lieu ke toan vdi so" lieu tren cac so lach va ghi chep ke" toan cting dtfdc thtic hien theo cac cach thtic khac ttiy thuoc vao

9 9

htfdng kiem toan cu the dtfdc xac dinh, cu the:

^ /

+ Trong trtfdng hop KTV nghi ngd so lieu tren so ke toan cua ddn vi dtfdc bao cao ldn hdn so" lieu thiic te, ttic la kha n&ng cac nghiep vu dtfdc bao cao khong, trung ho&c thtic te" khong phat sinh KTV se tien hanh chon mau cac nghiep vu tren cac so ke toan, sau tim kiem cac chting tti goc chting minh cho cac nghiep vu de kiem tra va doi chieu (doi chieu tti so ke toan sang chting tti goc) Chi co thtfc hien quy trinh doi chieu nhtf vay KTV mdi phat hien dtfdc cac nghiep vu da dtfdc ghi so ke toan nhtfng khong co hoac khong du cac chting tti goc chting minh

+ Ngtfdc lai, trtfdng hdp KTV nghi ngd so' lieu tren so ke toan cua don vi dtfdc bao cao nho hdn so lieu thiic te, ttic

GIAO TRINH LY THUYET KIEM TOAN

la kha nang cac nghiep vu difdc bao cao thieu, khong day du KTV se tien hanh chon mau cac chiing tii ke toan goc de kiem tra sau xem xet qua trinh ghi chep cac nghiep vu tren cac so ke toan cua ddn vi (doi chieu tuf chiing tii vao so ke toan) Thifc hien quy trinh doi chieu nhif vay KTV mdi phat hien difdc cac nghiep vu da khong difdc ghi so ke toan

Trong mot so trifdng hdp kiem tra so" lieu tren cac khoan muc co lien quan de loai bo kha nang ghi chep nham l l n cac nghiep vu KTV co the ap dung ket hdp ca cac hifdng doi chieu ke tren

Viec kiem tra cac ghi chep, cac tai lieu se cung cap cac bang chiing kiem toan vdi miic tin cay khac thuoc vao ban chat, nguon goc va hieu liic cua cac quy che kiem soat noi bo Bon nhom tai lieu chu yeu sau day cung cap cho KTV cac b ln g chiing kiem toan co tin cay khac nhau:

- Tai lieu ben thii ba khong cd quan he vdi doanh nghiep lap va lifu giti;

9 - Tai lieu ben thii ba lap nhifng ddn vi difdc kiem toan lifu giti;

- Tai lieu ddn vi difdc kiem toan lap va ben thti ba lifu g i t i

- Tai lieu ddn vi difdc kiem toan lap va lifu giti

Cac loai tai lieu tren day da difdc x&p xep theo thti tii co tin cay giam dan Tuy nhien, de xac dinh tin cay cua cac tai lieu cu the KTV phai quan tam va danh gia difdc tm h doc

9

lap va khach quan cua ben thti ba vdi ddn vi difdc kiem toan,

Chuang 5: Co so ddn lieu va bdng chung kiem todn

ti'nh nguyen ban cua cac tai lieu thu thap diidc va tot nhat neu co the la so sanh va doi chieu difdc cac nguon tai lieu vdi

b Q uan sd t

Quan sat la theo doi mot hien ttfdng, mot chu trinh hoac mot thu tuc ngtfdi khac thtfc hien Viec quan sat thifc te se cung cap cac bang chiing co tin cay cao ve phtfdng phap thiic thi cua doanh nghiep vao thdi diem quan sat nhtfng khong the hien chac chan d cac thdi diem khac

Ky thuat quan sat difdc KTV thiic hien chu yeu cac khao sat kiem soat nhlm danh gia he thong ke toan va he thong kiem soat noi bo cua ddn vi diidc kiem toan No mang lai cho KTV cac b ln g chiing ve sii ton tai, sii hiiu hieu cua cac thu tuc kiem soat ma ddn vi thiet lap he thong kiem soat noi bo cua ddn vi

Ky thuat quan sat cung co the diidc thiic hien de xac nhan tinh dung d i n cua cac thong tin, tai lieu va b ln g chiing kiem toan khac Vi du; KTV co the quan sat qua trinh kiem ke cua ddn vi tren cd sd de xac nhan ket qua kiem ke tai san ddn vi thiic hien

Viec quan sat co the diidc KTV thiic hien thong qua quan sat triic tiep, nhien ket qua quan sat phai difdc ghi chep lai tren cd sd giay td lam viec cua KTV de lam bang chiing kiem toan Viec quan sat cung co the difdc thiic hien tren cd sd cac thiet bi ghi hinh mot so dieu kien va hoan canh cu the

c D ieu tra

Dieu tra la viec thu nhap cac thong tin phu hdp tif nhiing

* y

ngtfdi am hieu cong viec d va ngoai ddn vi difdc kiem tdan

GIAO TRINH LY THUYET KIEM TOAN

Viec dieu tra co the tien hanh theo cach gtii van ban, phong van hoac trao doi ket qua dieu tra, se cung cap cho KTV nhiing thong tin chtfa co, hoac nhufng thong tin bo sung de cung co” cac blng chiing da co KTV cung co the mcf rong dien tham tra pham vi ddn vi tii nhieu nguon thong tin khac de giup cho cac xet doan cua KTV dly du va chinh xac hdn

Gtii van ban den cac ben co lien quan hoac nhting ngtfdi co trach nhiem ddn vi de tien hanh dieu tra mot van de nao hoac trao doi ket qua dieu tra vdi mot ben khac co lien quan la mot ky thuat co the sti dung qua trinh kiem toan de thu thap cac bang chting kiem toan can thiet cho qua trinh kiem toan

Tuy nhien, ky thuat dieu tra thtfdng dtfdc stf dung nhieu va bien qua trinh kiem toan la ky th u a t phong van Viec phong van co the dtidc thtic hien theo mot cac cach thtic sau:

KTV co the yeu cau dtfdc thtic hien mot cuoc phong van trtic tiep doi vdi nhting ngtfdi c6 trach nhiem ddn vi Trong trtfdng hdp nay, tien hanh mot cuoc phong van, can lam cho ngtfdi bi phong van biet ngtfdi phong van la va vi viec phong van la can thiet, lam cho ho thoai mai thao luan

*)

nhting diem da xac dinh

Qua trinh phong van cting co the dtidc thifc hien b ln g cach tien hanh tiep can va trao doi mot cach than mat vdi nhting ngtidi difdc phong van Viec tien hanh nhti vay se giup cho ngtfdi dtidc phong van cam thay thoai mai hdn qua trinh trao doi va KTV cung cd the thu thap dtidc nhieu thong

9 v a

tin bo sung can thiet cho qua trinh kiem toan

Chuong 5: Co so ddn H$u va bdng chung kiem todn

Viec phong van cung co the dtfdc KTV thtfc hien b ln g cach chuan bi san cac cau hoi can thiet tren mot he thong cac bang bieu da dtfdc xay dtfng san va de nghi nhiing ngtfdi co trach nhiem ddn vi tra ldi trtfc tiep vao cac bang bieu Cach thtfc se giai toa tam ly cho nhtfng ngtfdi dtfdc phong van trn ldi cac cau hoi Tuy nhien, no se khong cho phep KTV danh gia dtfdc thai do, cach thtfc va thtf ttf tra ldi cac cau hoi cua ngtfdi dtfdc phong van vay se han che phan nao den viec xac djnh tin cay cua cac cau tra ldi

J

Trong thtfc tien, nhieu hang kiem toan da xay dtfng bang gom hang tram cac cau hoi mau de KTV co the ltfa chon stf dung mot cach thuan ldi va co hieu qua ttfng trtfdng hdp phong van cu the

Phong van co the la mot phtfdng phap htfu hieu cua trao doi va thu thap thong tin Ky xao phong van cong se tang them hieu ltfc va hieu qua cua cuoc kiem toan Trong qua trinh

\

phong van, KTV cung can phai danh gia thai do, cach thtfc va trinh ttf tra ldi, tmh khach quan va trinh cua ngtfdi dtfdc phong van de xet doan tin cay cua cac bln g chtfng kiem toan thu thap dtfdc qua trinh phong van KTV cung can phai ltfu y rang cac bang chtfng kiem toan ky thu at phong van mang lai thifdng co tin cav khong cao va thtfdng phu thuoc vao tinh chu quan cua ngtfdi phong van cung nhtf ngtfdi dtfdc

•J phong van Do vay, ky thuat thtfdng dtfdc ap dung de thu thap cac blng chtfng nham cung co cho cac bang chtfng khac, de thu thap them thong tin hoac dtfa cac phan doan cho qua trinh kiem toan

GIAO TRiNH LY THUYET KIEM TOAN

d X ac n h a n

La stf tra ldi cho mot you cau cung cap thong tin nham xac minh lai cac thong tin da co cac tai lieu ke toan Chlng han, KTV co the giii phieu yeu cau ngan hang xac nhan ve so” du no cua tai khoan tien gtfi, xac nhan cua khach hang ve so nd phai thu Cac thong tin tham tra thutdng difdc viet b ln g van ban de chiing minh cho cac thong tin ke toan Cac thong tin hoi am thifdng co tin cay cao, dac biet la thong tin ngiidi thii ba doc lap cung cap

Viec thiic hien ky thuat xac nhan thifdng difdc thiic hien theo hinh thiic gtfi thti yeu cau xac nhan den cac ben co lien quan Tlnf yeu cau xac nhan cung co the difdc viet theo hai dang: KTV difa cac thong tin, so lieu co trifdc va de nghi cac ben lien quan xac nhan stf dung dan cua cac thong tin va so lieu nay; hoac cac thii yeu cau xac nhan hoan toan chua co cac thong tin va tai lieu nao va de nghi cac ben lien quan cung cap, xac nhan cac thong tin, so lieu phu hdp vcli yeu cau cua KTV Tuy ttfng trtfdng hdp cu the ma KTV cd the sii dung cac mau thtf yeu clu xac nhan phu hdp

Mot phtfdng phap xac nhan nuta ma KTV cung cd the thtfc hien la chuan bi s in cac cong van yeu cau doi chieu so" lieu giOa ddn vi dtfdc kiem toan va cac ben cd lien quan KTV se de nghi ddn vi difdc kiem toan ky vao cac cong van de nghi doi chieu nay, sau dd cong van se dtfdc KTV chuyen tdi cac ben co liC*n quan de de nghi doi chieu Phtfdng phap thifUng dat difdc hieu qua cao hdn vi KTV hau nhtf chic chan se nhan dtfdc xi'ic nhan tif ben co lien quan doi vdi cac so lieu can tham tra

Chuang 5: Ca so ddn lieu va bdng chCmg kiem todn

( Ti nh todn

ra n h toan la viec kiem tra chinh xac ve toan hoc cua cac n^uon tai lieu va ghi chep ke toan hoac viec thtfc hien cac tinh ti in doc lap cua KTV Tinh toan cung cap cho KTV cac bang citing kiem soat co tin cay cao ve phtfdng dien so” hoc

/ Quy tr in h p h a n tich

Jd viec phan tich cac so lieu, thong tin, cac ty suat quan trong, qua tim nhting xu htfdng bien dong va tim nhting moi quan he co mau thuan vdi cac thong tin lien quan khac h)ac co sii chenh lech ldn so vdi gia tri da dii kien

‘han tich la ky t h u a t bao trtim nhat de khai thac bang chting kiem toan Viec phan tich bao go.m:

Nhan dang cac bo phan, cac khoan muc cua BCTC hoac so” dtf <ac tai khoan de xac dinh cac van de can tham tra

Nghien ctiu, danh gia moi quan he noi tai gitia cac yeu to”tai (hinh va cac thong tin khac

Thiic hien phan tich so” tide tinh, tti dd danh gia kha nang (d the ton tai cac sai pham tai cac bo phan, khoan muc dtidc hem toan

Cac phtfdng phap phan tich cd the dtfdc ap dung ca ;i giai loan cua qua trinh kiem toan Phtfdng phap phan tich la mot trmg cac phtfdng phap kiem toan cd ban va se dtfdc de cap chi tiit, ti mi hdn phan trinh bay ve cac phtfdng phap kiem oan

»

GIAO TRlNH LY THUYET KIEM TOAN

CAU HOI ON TAP CHl/CfNG 5

A CAU HOI T V LUAN

1 Trinh bay quy trinh xtf ly mot nghiep vu kinh te tai ddn vi?

2 The nao la cd sd dan lieu? Trinh bay cac yeu to dan lieu cua cac chi tieu va bd phan cau BCTC?

3 Trinh bay tac dung cua cd sd d i n lieu doi vdi qua trinh kiem toan?

4 The nao la giai trinh cua cac nha quan ly? Trong qua trinh kiem toan nao KTV phai lay giai trinh cua cac nha quan ly? Tac dung cua sii giai trinh doi vdi qua trinh kiem toan?

5 Trinh bay sii khac biet giiia muc tieu kiem toan ndi chung va muc tieu kiem toan cu the doi vdi cac chi tieu va bo phan cau cua BCTC?

6 The nao la blng chiing kiem toan? Cac yeu cau cd ban doi vdi b ln g chiing kiem toan?

7 Trinh bay cac ky thuat cd ban ma KTV thiidng su dung de thu thap cac blng chiing kiem toan? Uu nhtfdc diem cua tiing ky thuat nay?

8 Trinh bay cac lUu y cd ban doi vdi KTV xet doan va sii dung cac bang chiing kiem toan?

9 Cd sd d i n lieu cua BCTC la gi? Khi ndi ring: Mot thong tin tren BCTC dam bao yeu to” d in lieu “Sii hien hutu’7“Su phat sinh’TSii tinh toan, danh gia’V co nghia la gi?

B CAU HOI TRAC NGHIEM

Hay chon cau trd ldi dung, dien vao cho tro n g hoac siia n h iin g cho sai cac cau hoi sau:

1 Cac nghiep vu kinh te phat sinh tai ddn vi co the khong can co stf phe chuan cua cac nha quan ly ddn vi van co the dtfdc he thong ke toan xtf ly va ghi nhan vao cac BCTC

a Dung b Sai

2 Cac bo phan cau khac cua BCTC thi co cd sd d i n lieu khong giong

a Dung b Sai

3 Cd sd dan lieu cua cung mot chi tieu tren BCTC cua cac ddn vi khac la khong giong

a Dung b Sai

4 Cd sd d in lieu ve tinh dung ky dam bao r in g mot nghiep vu kinh te phat sinh dtfdc ghi nhan dung cac trinh ttf va phtfdng phap ke toan

a Dung b Sai

5 Cd sd dan lieu ve stf phat sinh dam bao r in g mot ltfdng tai san cua ddn vi dtfdc trinh bay tren cac BCTC la ton tai thtfc te tai thdi diem bao cao

a Dung b Sai

6 Cac chi tieu va bo phan tren BCTC co the dtfdc ddn vi trinh bay thuoc vao dac diem va yeu cau quan ly cua minh

a Dung b Sai

; Chuang 5: Co so dan ii£u vd bang chting kiem todn

GIAO TRINH LY THUYET KIEM TOAN

7 Cd sd dan lieu chi co tac dung doi vdi KTV giai doan lap ke hoach kiem toan

a Dung b Sai

8 Khi tien hanh kiem toan cac chi tieu va bo phan tren BCTC cua ddn vi bao gid KTV cung phai thu thap cac b ln g chiing ve moi khia canh (tat ca cac yeu to” dan lieu) cua cac chi tieu va bo phan

a Dung b Sai

O O o

9 Muc tieu kiem toan tong quat va cac muc tieu kiem toan dac thu la luon giong

a Dung b Sai

10 Tat ca cac thong tin va tai lieu ma KTV thu thap difdc qua trinh kiem toan deu la cac bang chiing kiem toan

a Dung b Sai

^ o

11 Mot bang chiing kiem toan ma KTV thu thap difdc co tin cay rat cao bao gid cung difdc cdi la mot b ln g chiing thich hdp

a Dung b Sai

12 Trong mdi trtfdng hdp cac b ln g chiing co nguon goc tif ben trdng ddn vi difdc kiem toan se co tin cay cao he thong ke toan va he thong kiem soat noi bo cua ddn vi hoat dong co hieu qua

a Dung b Sai

13 Ky thuat quan sat thifdng difdc KTV sii dung de thu thap cac bang chiing cac thii nghiem tu a n thii

a Dung b Sai

Chuang 5: C a sd ddn ii$u va bdng chung kiem todn

14 Trong giai doan lap ke hoach kiem toan cac cd sd d i n lieu va yeu to dan lieu lam cd sd de KTV:

a Danh gia kha nang rui ro

b Ltfa chon cac trinh ttf kiem toan phu hdp c Xac dinh cac bien phap kiem toan then chot d Soan thao chtfdng trinh kiem toan

e Tat ca cac trtfdng hdp tren

f Khong phai mot cac trtfdng hdp tren

15 Nhtfng muc tieu kiem toan tong quat cua cac thii nghiem cd ban bao gom:

a Stf ton tai va phat sinh b Quyen ldi va nghia vu

c Stf tinh toan va danh gia chinh xac d Stf chinh xac cua ghi chep va cong don e Tat ca cac trtfdng hdp tren

f Khong phai mot cac trtfdng hdp tren

16 KTV phai chiu trach nhiem sii dung blng chiing cac chuyen gia cung cap

a Dung b Sai

c Khong phai mot cac trtfdng hdp tren 17 Bang chtfng kiem toan la:

a Tat ca cac tai lieu, chiing tii, so sach ke toan ciia ddn vi

GIAO TRINH LY THUYET KIEM TOAN

b Tat ca cac tai lieu kiem ke thtfc te

c Tat ca cac ban giai trinh cua cac nha quan ly ddn vi d Cac tai lieu va thong tin ma KTV thu thap dtfdc lien quan den cuoc kiem toan, la cd sd de KTV dtfa y kien cua minh

e La tat ca cac trtfdng hdp tren

18 Blng chiing co miic tin cay cao nhat la cac chtfng ttf, tai lieu:

a Cung cap triic tiep cho KTV tti cac nguon doc lap d ben ngoai

b Co nguon goc tii ben ngoai, nhtfng da qua xii ly bdi he thong KSNB co hieu ltfc cua khach hang

c Cua khach hang vdi he thong kiem soat kem hieu ltfc d Thu thap trtfc tiep blng cac phtfdng phap giam sat, tinh toan cua chinh cac KTV doc lap

e Khong phai mot cac trtfdng hdp tren

19 Muc tieu kiem toan tiing bo phan cua BCTC la n h lm thu thap day du chtfng c6 xac d a n g lam cd sd xac nhan cho tiing bo phan dtfdc kiem toan

20 Trong giai doan ket thuc kiem toan cac cd sci d i n lieu va yeu to" dan lieu lam cd sd de K T V

21 Tinh thich hdp cua b ln g chiing kiem toan muon de cap den stf phii hdp (1) va nguon goc (2) cua b ln g chiing kiem t o a n

Chuang 6: H? thong kiem soat ndi bd va rui ro kiem soat

Chrfong 6

HE THONG KIEM SOAT NOI BO■ ■ ■

VA RUI RO KIEM SOAT

6.1 KHAI QUAT VE HE THONG KIEM SOAT NOI B0

He thong kiem soat noi bp

He thong kiem soat noi bo bao gom toan bo cac chmh sach, cac btfdc kiem soat va cac thu tuc kiem soat dtfdc thiet lap nham muc dich quan ly va dieu hanh hoat dong cua ddn vi

Chuan mtfc kiem toan Viet Nam hien hanh de cap den khai niem ve he thong kiem soat noi bo nhtf sau:

He thong kiem soat noi bo la cac quy dinh va cac thu tuc kiem soat ddn vi dtfdc kiem toan xay dtfng va ap dung nham bao dam cho ddn vi tuan thu phap luat va cac quy dinh, de kiem tra, kiem soat, ngan ngtia va phat hien gian lan, sai sot; de lap BCTC trung thtfc hdp ly; n h lm bao ve, quan ly va sti dung co hieu qua tai san cua ddn vi He thdng kiem soat noi bo bao gom moi trtfdng kiem seat, he thong ke toan va cac thu tuc kiem soat.1

Theo cach de cap tren day, pham vi cua kiem soat noi bo la rat rong, no khong chi gidi han pham vi cua nhting

156 Tai chinh He thong chuan rnUc kiem todn Viet Nam, quyen III, chuan mite so 400, doan 10, 2002.

GIAO TRINH LY THUYET KIEM TOAN

hoat dong ve ke toan, tai chmh ma bao gom ta t ca nhiing linh vifc hoat dong ddn vi

Muc dich va nhiing moi qu an ta m cu a dcfn vi dtfoc kiem todn

Khi thiet lap va van hanh he thong kiem soat noi bo d ddn vi, cac nha quan ly thifdng quan tam den nhiing khia canh chu yeu sau:

- Nham bao ve tai san, so sach va thong tin - Nham thuc day viec tuan thu phap luat

- N hlm tang cifdng tinh hieu life, hieu qua ve mat dieu hanh va sif dung cac nguon life ddn vi

- N hlm cung cap thong tin dang tin cay va lap BCTC trung thifc hdp ly

Cung can lUu y rin g sif “bao dam” cho nhiing muc dich tren dnv cua he thong kiem soat noi bo chi’ la sii bao dam hdp ly chif khong the la bao dam tuyet doi

Muc dich va nhtfng moi q u an ta m cu a K T V

KTV phai co du hieu biet ve he thong kiem soat noi bo cua ddn vi difdc kiem toan de lap ke hoach kiem toan tong the va chifdng trinh kiem toan thich hdp va co hieu qua.2

Nhif vay, muc dich cua KTV nghien ciiu, danh gia he thong kiem soat noi bo la de xac dinh miic tin cay doi v6i he thong nay, tren cd sd de xac dinh hdp ly noi dung, pham vi va thdi gian cho cac cuoc khao sat cd ban can phai thifc hien

; Bo Tai chinh He thong chuan mtfc liicm loan Viet Nam, quyen III, chuan mtfc so 400, than 02, 2002.

Chuang 6: H$ thdng kiem soat noi bo va rui ro kiem soat

De dat diidc sii hieu biet, cac mol quan tam cua dun vi duoc kiem toan doi vdi he thong kiem soat noi bo, KTV dac biet quan tam den cac khia canh thii nhat va thii tii la ve b a o ve tai san, so sach thong tin va khia canh ve cung cap thong tin dang tin cay, lap BCTC trung thiic hdp ly cua he t h o n g kiem soat noi bo Vi day la n h u n g linh viic triic tiep anh hiidng den cac BCTC vay cung co the anh hufdng den cac muc tieu dac thu cua KTV Cac BCTC van co the diidc trinh bay trung thiic hdp ly cho du cac qua trinh kiem soat khong day manh tinh hieu qua cac mat hoat dong cua cong ty, nhiing chung lai khong co kha nang phan anh dung dan cac nguyen tac, chuan miic ke toan neu cac qua trinh kiem soat khong dam bao tin cay cua cac thong tin va viec bao ve tai san, so sach khong day du

Trach nhiem cua ddn vi diidc kiem toan va nhiing han che co hOtu cua he thong kiem soat noi bo

Trach nhiem cua ddn vi diidc kiem todn• • •

Viec xay diing va tri cac qua trinh kiem soat d ddn vi la trach nhiem thuoc ve ddn vi dUdc kiem toan chii khong phai trach nhiem cua KTV Don vj diidc kiem tdan phai co trach nhiem xay diing mot he thong kiem soat noi bo du manh va co hieu qua de dam bao hdp ly la cac BCTC diidc trinh bay mot cach trung thiic

Nhiing han che co hitu cua he thong kiem soat noi bo

Cac qua trinh kiem soat chi co the dam bao hdp ly chii khong the dam bao tuyet doi cho cac muc tieu kiem soat d ddn vi co ca muc tieu lap BCTC trung thiic hdp ly, bdi vi du co difdc quan tam thiet ke ly tifdng bao nhieu chang nifa nhung

GIAO TRiNH LY THUYET KIEM TOAN

ban than no van chtia diing nhiing han che co hiiu Nhiing han che co hOu cua he thong kiem soat noi bo la:

Yeu cau thong thiidng la chi phi cho he thong kiem soat noi bo khong diidc viidt qua nhiing ldi ich ma he thong mang lai

Phan ldn cac thu tuc kiem soat noi bo thiidng diidc thiet lap cho cac nghiep vu thiidng xuyen, lap di lap lai hdn la cac nghiep vu khong thiidng xuyen

Sai sdt bdi ngiidi thieu chu y, dang tri thiic hien

9 ^ \ 4

nhiem vu kiem seat, hoac khong hieu ro yeu cau cong viec

9 •

kiem soat

Kha nang he thong kiem soat noi bo khong phat hien diidc sii thong dong cua vien ban quan ly hoac nhan vien vdi nhiing ngiidi khac hay ngoai ddn vi

Kha nang ngiidi thiic hien kiem soat lai lam dung dac quyen cua minh

Do thay doi cd che va yeu cau quan ly lam cho cac thu tuc kiem soat bi lac hau hoac bi vi pham

Vdi nhiing han che co hiiu cua he thong kiem soat noi bo va vi ban than he thong kiem soat noi bo khong the viidt hdn sii dam bao hdp ly nen hau nhii tat ca cac cuoc kiem toan BCTC luon luon co mot miic rui ro kiem soat

6.2 CAC MUC TIEU CHI TIET CUA KIEM SOAT N0I

BO D O I V lBCTC

9

Bat cii mot nghiep vu kinh te nao d ddn vi diidc kiem toan cung cd the cd mot vai loai sai sdt cd the xay qua trinh

Chuang 6: H$ thong kiem soat noi bd va rui ro kiem soat

ry <y _ _ y

ghi so, tong hdp va lap BCTC Nhufng muc tieu chi tiet ma mot cau true kiem soat noi bo can phai thoa man de ngan ngtia sai sot co the xay la:

Cac nghiep vu kinh te ghi so p h a i co can cit hop ly (tinh co can cii hap ly) Cd cau kiem seat noi bo phai difdc

thiet ke cho khong cho phep ghi chep nhting nghiep vu khong tun tai hoac nhting nghiep vu gia vao cac so ke toan va cac nhat ky

Cac nghiep vu kinh te p h a i dtfOc p h e ch u a n d u n g dan (s iiphe chuan) De kiem soat, bao ve difdc tai san thi moi

nghiep vu kinh te muon difdc xay phai difdc phe chuan dung d in cua ngtidi co trach nhiem Neu mot nghiep vu kinh te khong difdc phe chuan xay ra, no co the d in den mot sii ltia dao va anh htidng lam ton that tai san

Cac nghiep vu kinh te dd p h a t sin h , cac td i san hien co p h a i ditoc ghi so day du (tinh d a y dii) Cd cau kiem

soat noi bo phai difdc thiet ke nhlm khong de bat cti mot nghiep vu kinh te da phat sinh, hay mot tai san hien co nao nlm ngoai so ke toan Chung phai difdc ghi day du vao cac so ke toan va difdc tong hdp tren cac BCTC

Cac nghiep vu kinh te, cac tdi san hien co p h a i dtfOc danh g id va tinh todn dung d d n (stf d a n h g id va tinh todn) He thong kiem soat noi bo phai co cac qua trinh

kiem soat de dam bao la khong de xay sai sot danh gia, tinh toan va ghi so so tien cua nghiep vu d cac giai doan khac cua qua trinh ghi so

Cac nghiep vu kinh te p h a i dtfOc p h a n loai d u n g d d n (stf p h a n loai) Cac qua trinh kiem soat phai bao gom

GIAO TRINH LY THUYET KIEM TOAN

mot he thong cac tai khoan thich hdp, diidc quy dinh ro rang ve noi dung va quan he doi ling de phan loai cac nghiep vu kinh te mot cach dung dan

Cac nghiep vu kinh te p h a i ditac p h a n a n h k ip thai, d u n g ky (tinh d u n g ky va kip thai) Neu cac nghiep vu kinh

te diidc ghi trifdc hoac sau chung xay se lam tang kha nang sai sot viec bo quen hoac ghi triing, neu khac ky chung se lam sai lech thong tin tren cac BCTC He thong kiem soat noi bo phai diidc thiet ke de dam bao r i n g cac nghiep vu kinh te phat sinh phai diidc ghi kip thdi, dung ky vao cac so ke toan

Cac nghiep vu kin h te p h a i ditcfc g h i d u n g d d n vao cac so chi tie t va p h a i ditac tong hcfp ch in h x a c (q u a tr in h chuyen so va tong hap) Trong nhieu triidng hdp, cac

nghiep vu kinh te ca le phai diidc ghi so chi tiet de theo roi rieng, sau diidc tong hdp va dung de doi chieu vdi ghi chep tong hdp tren so cai Nhieu triidng hdp khac cac nghiep vu ca le difdc tong hdp chung trifdc vao so n hat ky, sau dd tii nhat

9 9

ky difdc chuyen qua cac so cai tong hdp va difdc tong hdp trinh bay tren cac BCTC Ddn vi cd the dung cac phiidng phap thich hdp khac de vao so cac nghiep vu kinh te nhiing can phai cd cac thu tuc kiem soat de dam bao r i n g viec tong hdp, ghi so va chuyen so cac nghiep vu kinh te dd la dung d i n va chinh xac

6.3 CO CAU CUA HE THONG KIEM SOAT NOI BO• • •

N hlm dam bao hdp ly cho viec thoa man cac muc tieu kiem seat tren, he thong kiem soat noi bo thong thifdng diidc cau tao bdi ba bo phan, dd la moi triidng kiem soat, he thong ke tdan va cac thu tuc kiem soat

6.3.1 Moi triicfng kiem soat

Moi triidng kiem soat bao gom nhiing yeu to" anh hiidng co ti'nh bao trum den viec thiet ke va van hanh cua cac qua trinh kiem soat noi bo gom ca he thong ke toan va cac nguyen tac va quy che, thu tuc kiem soat cu the Mot moi triidng kiem soat tot chiia the dam bao cho cac qua trinh kiem soat va ca he thong kiem soat noi bo la tot Song mot moi triidng kiem soat khong thuan ldi se anh hiidng 16n den tinh hieu liic va hieu qua cua he thong kiem soat noi bo Nhiing yeu to" cua moi triidng kiem soat thong thiidng bao gom:

Dac th u ve quan ly

Dac thu quan ly chi nhiing quan diem, triet ly va phong cach dieu hanh khac cua nha quan ly cap cao b ddn vi Co the khong triic tiep chi dao cho cac qua trinh kilm soat noi bo, nhiing mot triet ly va quan diem chi dao kinh doanh nh&'n manh den muc tieu tim kiem ldi nhuan mot cach qua miic thi vo hinh dung no se lam md nhat di tinh day du viec thi&t ke" cac qua trinh kiem soat va suy giam di tinh hieu liic viec tri cac qua trinh kiem soat noi bo ay

Co cau to chtic

Chuong 6: H? thdng kiem soat n6i bg va rui ro ki&m soat

Cd cau to chiic mot ddn vi phan anh viec phan chia quyen liic, trach nhiem va nghia vu cua moi ngiidi to chiic ay cung nhii moi quan he hdp tac, phoi hdp, kiem soat va chia se thong tin lln giiia nhiing ngiidi khac cung mot to chiic Mot cd c&u to chiic hdp ly khong nhiing giup cho stf chi dao dieu hanh cua nha quan ly diidc thiic hien thong suot ma giup cho viec kiem soat lln diidc tri thiidng

GIAO TRiNH LY THUYET KIEM TOAN

xuyen va chat che hdn NhUng nguyen tac thong thifdng viec bo” tri cd cau to chUc gom:

Ro rang ve chiic nang nhiem vu va thiet lap su dieu hanh, kiem soat tren toan bo hoat dong cua ddn vi, khong bo sot bat cU bo phan nao khong chiu sU kiem soat, nhUng cung khong dUdc de cac bo phan chiu su kiem soat chong cheo

Thuc hien su phan chia giUa cac chUc nang: phe chuan, thuc hien nghiep vu kinh te, ghi so ke toan va bao quan tai san

Dam bao sU doc lap tudng doi giUa cac nhiem vu, cac chUc nang

C h in h sach n h a n sit

Con ngUdi la chu the moi hoat dong cua to chUc, la yeu to” quan nhat bat cii hoat dong nao ke ca hoat dong kiem soat Neu doi ngu nhan vien, liic lUdng lao dong trdng ddn vi co nang luc va dang tin cay thi nhieu qua trinh kiem soat khac co the khong can thiet nhung van dam bao cac hoat dong trdng ddn vi dUdc dien la tot va BCTC co cd sd de tin cay Nhung neu ngUdi kem nang luc va khong trung thiic thi du co ton tai nhieu qua trinh kiem soat thi cung khong the dam bao rin g he thong kiem soat ay la co hieu qua Mot khia canh khac cua chinh sach nhan sU la khuyet diem bam sinh cua ngUdi, tinh chan nan Ngay ca ngifdi co nang luc va trung thuc nhung cac van de ve ca nhan khong dUdc thoa man thi ho co the sinh tinh chan nan va co the lam roi loan viec thiic thi cong viec cua ho cung nhu viec thuc hien cac muc tieu cua to chUc

Vi tam quan cua ngUdi trdng cac hdat dpng cua to chiic nen mot chinh sach nhan sii dUdc xem la hdp ly

Chuong 6: H$ thdng kiem soat noi bd va rui ro kiem soat

nhutng chinh sach ay nham tuyen dung, huan luyen, sii dung, danh gia, de bat, khen thudng va kv iuat nhan stf dtfdc ro rang va khuyen khlch cac pham chat ve nang ltfc va trung thtfc cua doi ngu nhan vien va ngUdi lao dong

Cong tac ke hoach

He thong ke hoach thong nhat cac ddn vi gom cac ke hoach san xuat - ky thuat - tai chinh Trong ke hoach tai chinh vdi cac dtf toan ngan sach tong the va dtf toan chi tiet cho cac bo phan cac khoan muc neu dtfdc xay dtfng chac chan, cd nen nep va on dinh se la dieu kien quan cho viec kiem soat noi bo tot, la muc tieu cho hanh dong va la can cti cho viec danh gia ket qua

Bo p h a n kiem todn ndi bo• * t • •

Chtfc nang cua kiem toan noi bo d cac ddn vi la giam sat, kiem tra va danh gia mot cach thtfdng xuyen ve toan bo hoat dong cua ddn vi, dd cd ca he thong kiem soat noi bo Bo phan kiem toan noi bo hoat dong cd hieu qua se giup cho ddn vi cd dtfdc nhtfng thdng tin kip thdi va xac thtfc ve cac hoat dong

0 _

ndi chung, chat ltfdng cong tac kiem soat ndi rieng Tuy nhien bo phan kiem toan noi bo chi cd the phat huy tac dung tot neu nd dtfdc to chtfc va dam bao stf doc lap so vdi tat ca cac bo phan khac ddn vi, dtfdc giao quyen han day du theo chtfc nang va thtfc hien bao cao trtfc tiep cho cap cd quyen han cao nhat ddn vi

Cac n h a n to ben ngoai

Cac yeu to ben ngoai ddn vi cung cd anh htfdng den cac qua trinh kiem soat ben ddn vi Thuoc cac nhan to la:

GIAO TRiNH LY THUYET KIEM TOAN

anh htfdng cua cac cd quan chtfc nang cua nha ntfdc, cac chu nd va cac trach nhiem phap ly Chang han, yeu cau cung cap bao cao hang quy cua Uy ban giao dich chtfng khoan se giup cac ddn vi nhan thtfc dtfdc tam quan trong cong tac ghi so ke toan chinh xac va lap bao cao kip thdi, trung thtfc

6.3.2 He t h o n g ke to a n

He thong ke toan d ddn vi la he thong dung de n han biet, thu thap, phan loai, ghi so, xtf ly, tong hdp va lap bad cao ve cac thong tin kinh te, tai chinh d ddn vi La m at xich quan trong he thong kiem soat noi bo, he thong ke toan co hieu qua phai gop phan dam bao thoa man tat ca cac muc tieu kiem soat noi bo chi tiet da dtfdc de cap den d muc 6.2 tren day

Cac he thong phai dtfdc thiet ke cho the hien ro cac muc tieu chi tiet cua kiem soat da dtfdc tinh den Chiing han, doi vdi cac giao dich ve ban hang, he thong ke toan phai dtfdc thiet ke sad cho chi cho phep ghi so doanh thu nhiing giao dich ban hang thtfc te da xay ra, khong cho phep ghi so doanh thu vdi sd" hang chtfa dtfdc giao; so" lieu ghi chep phai phan anh dung dan ve gia tri va chinh xac ve ky thuat Ngoai he thong ke" toan cung phai dam bao khong dtfdc de bat ctf khoan doanh thu da thtfc hien nao ngoai he thong so ke toan, nhtfng cung khdng cho phep ghi trung, ghi sai tai khoan, ghi khdng dung ky cua cac nghiep vu kinh te" phat sinh

C hiing tii va so sach day du. De thtfc hien dtfdc cac muc tieu chi tiet cua kiem soat, nguyen t i c cd ban doi vdi he thong ke" toan la he thong ke toan phai dam bao chiing tir va so sach day du Chiing til va so’ ke" toan la nhiing vat cu the ma tren dd cac nghiep vu kinh te" dtfdc phan anh va tong hdp

Chuang 6: H$ thong kiem soat ndi bo va rui ro kiem soat

Chung co the la: nhiing chiing tir goc (hoa ddn ban hang, ddn dat mua hang, hdp dong kinh te, phieu nhap kho, phieu xuat kho, phieu thu, phieu chi, bang cham cong, bien ban nghiem thu s an pham ), nhufng chiing tii, ghi chep va so ke toan (bang ke, bang phan bo, bang tinh gia thanh, chiing tti ghi so, So nhat ky chung, nhat ky dac biet, so cai, so phu, so chi tiet ) Vdi moi nghiep vu kinh te, stf thieu vang, khong day du cua chiing tii va : o sach thifdng gay nhiing van dc ldn ve kiem soat Trong do:

Chiing tii ke todn

Chiing tif ke toan thiic hien chiic nang chuyen giao thong tin toan bo to chiic cua ddn vi khach hang va giuta cac to chiic, cac ddn vi vdi Chiing tif phai day dii de cung cap sii dam bao hdp ly la tat ca cac tai san, cong nd da difdc kiem seat dung dan va tat ca cac nghiep vu kinh te deu diidc ghi so diing din va chinh xac Nhiing nguyen tic thich hdp nhat doi vdi cac chiing tif la:

- Chiing tii phai diidc danh so lien tiep. Viec thiic hien danh so lien tiep tren cac chiing tif se giup tang ctfdng kiem

soat doi vdi cac trudng hop chiing tu bi thieu, chiing tif chiia ghi so ke toan va tranh diidc nhufng trtfdng hdp chiing tif ghi trung tren so ke toan Ngoai ra, danh so lien tiep tren cac chiing tif giup viec dinh vi chiing tif sau can den chiing

- Chiing tii phai diidc lap vao luc nghiep vu kinh te phat sinh hoac sau cang sdm cang tot. Viec lap chiing tif kip thdi se dam bao phan anh trung thifc nhat ve ban chat va noi dung cua cac nghiep vu kinh te phat sinh va giup cho viec ghi so ke toan dtfdc kip thdi, dung ky phat sinh cua nghiep vu kinh te

GIAO TRINH LY THUYET KIEM TOAN

- Chiing tii phai ddn gian de dam bdo la chung ro rang de

hieu. Neu chiing tii ke toan qua phiic tap co the se dan den sii hieu khong dung ve cac nghiep vu kinh te, vay viec ghi so ke toan cung se bi anh hudng

- Chiing tii phai diidc thiet ke cho nhieu cong dung va the

hien toi da miic kiem soat ndi bo. Mot giao dich kinh te co the lien quan den nhieu doi tifdng ke toan khac nhau, nhieu muc tieu quan ly va muc tieu kiem soat khac De giam thieu so liidng cac m lu khac cho nhutng muc tieu cu the khac lien quan den mot loai giao dich kinh te thi cac chiing tCr phai diidc thiet ke co the dap ting cho nhieu cong dung khac Thi du, mot hoa ddn ban hang neu diidc thiet ke va sii dung dung d i n se dap ting diidc nhieu muc tieu khac nhau, nhii: la can cti de phe chuan giao hang, can cti de ghi so ke toan doanh thu, vao nhat ky ban hang, can cti de thong ke hang ban va la can cti de doi tien va tinh hoa hong hang ban Mat khac, chting tu cung can phai difdc thiet ke de co the thiic hien toi da cac qua trinh kiem soat noi bo can thiet pham vi m lu cua cac chting tti Thi du, moi loai chting tti diidc thiet ke, kem theo nd la nhting hudng dan can thiet cho viec ghi chep va sti dung chung nhu viec dien cac yeu to" cua chting tti, viec xti ly xoa bd nhting p h ln thtia, phan tren cac chting tti de gat bo kha nang chting tti bi stia chtia, ghi them sau nghiep vu kinh te da ket thuc Van de dac biet can chu y doi vdi nhting chting tti hudng din, chting tti ddn vi tii thiet ke

He th o n g td i khoan.

He thdng tai khoan la cau noi lien quan chat che gitia chting tti ke toan va so ke” toan Trong he thong kiem soat, he

Chuang 6: H$ thdng kiem soat ndi bo va rui ro kiem soat

thong tai khoan co tac dung kiem soat luong di cua cac thong tin theo cac noi dung da dtfdc phan loai Doi vdi ke toan tai chinh va BCTC, he thong tai khoan giup phan loai va kiem soat thong tin ttf chung phat sinh den chung dtfdc tap hdp va di tdi dung noi dung cac chi tieu, cac khoan muc tren BCTC Mot he thong tai khoan dtfdc thiet lap dung dan se co anh htfdng ldn den muc tieu kiem soat “Stf phan loai” cua he thong kiem soat noi bo, giup cho so lieu cac chi tieu tren BCTC phan anh dung quy mo va ban chat cua chung Ngoai ra, doi vdi ke toan quan tri, mot he thong tai khoan ke toan thich hdp giup cho ddn vi thay rd luong di cua thdng tin tdi ttfng doi ttfdng cu the cua quan ly tren cd sd dd ma cd nhtfng quyet sach dung dan quan ly va kinh doanh Dieu dac biet mo ta cac he thdng tai khoan la phai lam ro noi dung phan anh cua cac tai khoan Doi vdi tiing ddn vi, quy dinh noi dung cua ttfng tai khoan phai tren cd sd tuan thu cac nguyen tic, che va chuan mtfc ke toan chung

So ke todn

Cd nhieu hinh thtfc so ke toan va tudng tfng vdi moi hinh thtfc cd mot he thong so ke toan cu the vdi trinh ttf ghi so nhat dinh Ddn vi phai can nhac ltfa chon hinh thtfc sd ke toan phu hdp va to chiic cac so ke toan day du, hdp ly theo yeu cau ke toan cua minh Chang han vdi hinh thtfc “Chiing ttf ghi sd”, ngoai viec phai lap cac “Chiing ttf’ lam can cii ghi sd va cac so cai, so’ chi tiet thich hdp, ddn vi phai md so “Dang ky chtfng ttf ghi so” de dang ky va quan ly cac chtfng ttf Stf thieu vang cua so hinh thtfc “Chtfng ttf ghi so” cd the se dan den

•)

nhtfng van de nghiem trong quan ly va kiem soat, vay se anh htfdng den miic trung thtfc, dung dan cua cac thdng

GIAO TRINH LY THUYET KIEM TOAN

tin tren cac BCTC Ngoai viec co day du cac so ke toan thich hdp, mot nguyen tic thiet yeu ghi so ke toan la viec ghi so ke toan phai co day du chiing ti* hdp ly, hdp le Dieu doi hoi nhiing qua trinh kiem soat noi bo can phai co doi vdi ngtfdi gitf so ke toan la phai kiem tra cac chiing tir trtfdc chung dtfdc ghi so Neu trade ghi so ke toan, cac can cti chiing tir dtfdc kiem tra nghiem ngat se giup dat dtfdc nhieu muc tieu kiem soat cu the nhtf loai trCf kha nang ghi so cac nghiep vu kinh te thtfc te khdng phat sinh, ho&c gia tri cua chung phan anh khdng dung vdi thtfc te xay

B cdo k e to a n

Cac nghiep vu kinh te phat sinh, sau qua trinh ghi nhan, phan loai, ghi chep, cuol cung phai dtfdc tong hdp thee nhiing chi tieu tai chmh va dtfdc trinh bay vao bao cao ke toan phu hdp, theo nhiing nguyen tic va phtfdng phap n h a t dinh He thong bao cao ke toan ndi chung bao gom cac bao cao tai chinh (chu yeu cung cap thdng tin cho ben ngoai ddn vi) va cac bao cao ke toan quan tri (chu yeu cung cap thdng tin phuc vu yeu cau quan tri ndi bo ddn vj)

6.3.3 Cac nguyen tac va cac thu tuc kiem so a t

Ngoai cac yeu to ve moi trtfdng kiem soat va stf tham gia cua ke toan qua trinh kiem soat thi cac nguyen t i c va thu

0 *

tuc kiem soat cung la mot bo phan quan trong cd cau kiem soat noi bo cua ddn vi De kiem soat cd hieu qua cd the phai can den rat nhieu cac nguyen t ic va thu tuc kiem soat cu the khac nhau, nhien chung thtfdng thuoc cac loai nguyen tic va thu tuc sau day:

Cac nguyen tac kiem soat

Chuong 6: H? thong kiem soat noi bg va rui ro kiem soat

Ba nguyen tac chi dao chung viec thiet lap he thong kiem soat noi bo co hieu qua la: Phan cong, phan nhiem; Bat kiem nhiem; va Phe chuan, uy quyen

*

Nguyen tac “Phan cong, phan nhiem

Trong mot to chtic co nhieu ngtfdi cung lam thi cac cong viec to chtic phai dtfdc phan cong cho tat ca moi ngtfdi to chtfc, khong de mot so” ngtfdi phai lam qua nhieu viec dd mot so ngtfdi khac lai khdng cd viec lam Mdi ca the td chtic deu cd muc tieu theo duoi rieng cua minh, nhtfng de moi ngtfdi cung thtfc hien muc tieu chung cua to chtfc thi cac cong viec cua to chtfc phai dtfdc phan cdng va giao nhiem vu ro rang, goi la “Phan cdng phan nhiem” Phan cdng phan nhiem rd rang dtfdc xem la nguyen t i c quan cua kiem soat Bdi vi tren cd sd phan cdng phan nhiem ro rang mdi ngtfdi to chtfc khdng nhtfng hieu ro nhiem vu va trach nhiem cua minh ma hieu ro nhiem vu, trach nhiem cua de phoi hdp cung va kiem seat lan n h lm dat

•> *>

muc tieu chung cua td chtic mot ddn vi khdng cd stf phan cdng, phan nhiem ro rang thi khdng cd hy vong d dd cd he thong

kiem soat noi bo tot

Nguyen tac “Bat kiem nhiem":

Bat kiem nhiem hay goi la stf cach ly thich hdp ve trach nhiem Cach ly thich hdp ve trach nhiem nhieu trtfdng hdp rat cd tac dung viec ng&n ngtia nhting sai pham nhat la nhting sai pham cd” y D&c biet nhting trtfdng hdp sau, nguyen tic bat kiem nhiem phai dtfdc ton trong:

- Bat kiem nhiem viec bao ve tai san vcfi ke toan - Bat kiem nhiem viec phe chuan cac nghiep vu kinh te vdi viec thuc hien cac nghiep vu ay

- Bat kiem nhiem gitfa viec dieu hanh vdi trach nhiem ghi so

Nguyen tac “Phe chuan, uy quyen':

De thoa man cac muc tieu kiem soat thi tat ca cac nghiep vu kinh te phai dtfdc phe chuan dung d&n Trong mot td chiic, neu cung cd the mua hoac ban tai san thi stf hdn loan phiic tap se xay

Phe chuan la bieu hien cu the cua viec quyet dinh va giai quvet mot cdng viec mot pham vi nhat dinh Qua trinh uv quyen dtfdc tiep tuc thiic hien xudng cap thap hdn tao nen mot he thong phan chia trach nhiem va quyen han ma v l n khdng lam mat tinh tap trung cua ddn vi Nguyen tie phe chuan, uy quyen yeu cau tat ca cac nghiep vu kinh te phat sinh deu phai dtfdc cap cd tham quyen phe chuan

Stf phe chuan cd the chung chung hoac cu the Phe chuan chung chung dtfdc thtfc hien cho nhieu cac giao dich va stf kien kinh te, thdng qua viec Ban giam doc, Hoi dong quan trj xay dtfng cac chmh sach de cap dtfdi va nhan vien cua to chtfc thtfc thi pham vi gidi han cua chinh sach dd Vi du Hoi dong quan tri, Ban giam doc cd the xay dtfng va ban hanh chmh sach gia ban co dinh cho viec ban san pham; hay cac chinh sach tin

9

dung doi vdi cac khach hang v.v Phe chuan cu the dtfdc thtfc hien doi vdi tiing nghiep vu rieng biet, vi du mua hay th an h ly mot tai san v.v

Chuang 6: He thong kiem soat ndi bo va rui ro kiem soat

Cac loai thu tuc kiem soat• •

Co rat nhieu thu tuc kiem soat khac co the dtfdc thtfc hien d cac ddn vi Tuy nhien chung thtfdng dtfdc chia hai loai: kiem soat trtfc tiep va kiem soat tong quat

Kiem soat triic tiep

Kiem soat trtfc tiep la cac thu tuc, quy che, qua trinh kiem soat dtfdc thiet lap nham trtfc tiep dap ting cac muc tieu chi tiet cua kiem soat da dtfdc nghien ctiu b muc 6.2 tren day Thuoc loai gom co:

• Kiem soat bdo ve tdi san, thong tin: La cac bien phap, quy che’ kiem soat nham bao dam an toan ve tai san va cac

thong tin ddn vi Cac diem n h lm vao muc dich bao gom:

+ Phan dinh trach nhiem bao ve tai san va thong tin

+ Thiet lap cac quy che, bien phap de ngan ngtia stf tiep can den tai san, thong tin cua nhting ngtfdi khong co trach nhiem

+ Dam bao cac dieu kien vat chat nhtf kho tang, thiet bi cho viec bao ve va kiem soat tai san, so sach va thong tin

+ Thiet lap cac quy che ve kiem ke hien vat, lay xac nhan cua ben thtf v.v

- Kiem soat xii ly: La loai kiem soat dtfdc dat de qua trinh xti ly, ghi so cac nghiep vu kinh te dam bao rin g nghiep vu xay va viec ghi chung vao so ke toan la dung din

- Kiem soat quan ly (kiem soat doc lap vdi viec thiic hien):

la viec kiem soat cac hoat dong rieng le nhting nhan vien doc

GIAO TRiNH LY THUYET KIEM TOAN

lap vdi ngtfdi thtfc hien hoat dong tien hanh Nhu cau doi vdi kiem soat doc lap phat sinh cd cau kiem soat noi bo co khuvnh htfdng thay doi theo thdi gian; nhan vien co kha nang quen hoac vo y khong tuan theo cac thu tuc, hoac trd nen cau tha trif phi co thtfc hien viec quan sat va danh gia cong viec thtfc hien cua ho; ngoai ra, nhiing sai pham co the vo tinh hay htfu y deu co the xay ra, bat luan chat ltfdng cua qua trinh kiem soat la nhtf the nao Kiem soat quan ly la bien phap htfu hieu de giam thieu nhtfng gian lan va sai sot

K iem soat tong q u a t

La su kiem soat tong the doi vdi nhieu he thong, nhieu cong viec khac Trong moi trtfdng tin hoc, kiem soat tong quat trtfdc het thuoc ve chiic nang kiem soat cua phong dien toan Doi vdi nhiing ddn vi co stf dung he thong vi tinh, tin hoc cong tac ke toan thi cong viec kiem toan can phai sii dung den nhtfng chuyen gia co am hieu ve linh vtfc may tinh, tin hoc

6.4 TiM HIEU HE THONG KIEM SOAT N I B VA

DANH GlA RUI RO KIEM SOAT

6.4.1 Ly d o c u a stf h ie u b ie t

Kiem toan vien phai co hieu biet ve he thong ke toan va he thong kiem soat noi bo cua khach hang de lap ke hoach kiem toan tong the va chtfdng trinh kiem toan thich hdp, co hieu qua

Vdi moi cuoc kiem toan BCTC, KTV phai co hieu biet ve cd cau kiem soat noi bo du de lap ke hoach kiem toan va chtfdng trinh kiem tdan Miic du hieu biet se giup KTV lap ke hoach kiem toan va giai quyet cac van de cu the sau:

- Tinh co the kiem toan dtfdc

Chuong 6: He thong kiem soat ndi bp va rui ro kiem soat

■ N h a n dien cac sai pha m yeu tiem tang

- Xac dinh rui ro phat hien - Thiet ke cac thu tuc cd ban

6.4.2 H ieu biet ve cd cau k ie m s o a t noi bo, d a n h gia va q u y e t d in h

6.4.2.1 H ieu biet ve cd cau kiem soat noi bo• •

Hieu biet ve cd cau kiem soat noi bo can hieu day du d ca ba yeu to cua cd cau kiem soat la: Moi trUdng kiem soat, He thong ke Loan va Cac thu tuc kiem soat va tren ca hai phUdng dien la viec thiet ke cac qua trinh kiem soat tiing yeu to" va viec tri, van hanh chung thiic te d ddn vi

Hieu biet ve moi trtfdng kiem soat: Nhiing thong tin thu thap diidc ve moi trUdng kiem soat theo nhutng yeu to" cu the da de cap d phan tren se giup KTV danh gia nhan thiic, quan diem, sii quan tam va hoat dong cua Hoi dong quan tri, Ban giam doc ddn vi doi vdi tam quan cua kiem soat noi bo

Nhiing noi dung can hieu biet:

- Chiic nang, nhiem vu cua Hoi dong quan tri, Ban giam doc va cac phong ban chiic nang,

- Tu quan ly, phong cach dieu hanh cua cac vien Hoi dong quan tri va Ban Giam doc

- Cd cau to chUc va quyen han, trach nhiem ciia cac bo phan cd cau

- He thong kiem soat cua Ban quan ly, chtfc nang cua kiem toan noi bo, cac chinh sach va thu tuc lien quan den nhan sii va phan dinh trach nhiem

GIAO TRiNH LY THUYET KIEM TOAN

- Anh hudng tif ben ngoai don vi nhtf chinh sach cua Nha nudc, chi’ dao cua cap tren

Hieu biet ve he thong ke todn: Nhiing hieu biet ve he thong ke toan bao gom:

- He thong chiing tut, tai khoan va so ke toan de ghi chep, theo doi cac nghiep vu kinh te

- Cac loai nghiep vu kinh te chu yeu

- Nguon goc va tinh chat cua cac nghiep vu kinh te phat sinh

- Quy trinh xii ly ke toan cac nghiep vu kinh te ttf phat sinh den chung dtfdc hoan va dtfdc tong hop trinh bay tren BCTC

Hieu biet ve cac thu tuc kiem soat: Hieu biet ve cac thu tuc kiem seat thdng thtfdng bad g6m nhiing hieu biet ve:

- Viec lap, kiem tra, so sanh va phe duyet cac so" lieu, tai lieu lien quan den ddn vi;

- Viec kiem tra tinh chmh xac cua cac se" lieu tm h toan; Viec kiem tra chtfdng trinh ling dung va moi trtfdng tin hoc;

- Viec kiem tra so" lieu giiia so ke" toan tong hdp va so ke toan chi tiet;

- Viec kiem tra va phe duyet cac chtfng ttf ke toan, tai lieu ke toan;

- Viec doi chieu so" lieu noi bo vdi ben ngoai;

- Viec so sanh, doi chieu ket qua kiem ke thtfc te vdi so lieu tren so ke" toan;

Chuong 6: H$ thong kiem soat noi bg va rui ro kiem soat

- Viec gidi han viec tiep can triic tiep vdi cac tai san va tai lieu ke toan;

-Viec phan tich, so sanh gitia so lieu thtic te vdi dii toan, ke hoach

Cac thu tuc de dat dtfOc sii hieu biet ve kiem soat • • • •

A • A noi bo:• •

Nhiem vu cua KTV viec thu thap hieu biet ve cd cau kiem soat noi bo la tim cac nguyen ly cua cd cau kiem soat noi bo, thay dtidc chung da dtidc thiet ke va tri qua trinh hoat dong va phai to chtic cac giay td, tai lieu lam viec de chting minh sii hieu biet theo cach thtic htiu ich nhat Nhting thu tuc thiidng dtidc sti dung de giup KTV dat dtidc sti hieu biet ve cd cau kiem soat noi bo la:

K inh nghiem tritdc day cua K T V vdi k h a c h h a n g

Ngoai trti triidng hdp kiem toan nam dau tien, KTV thiidng b i t dau cuoc kiem toan vdi mot so’ ltidng ldn cac thong tin ve cd cau kiem soat noi bo cua khach hang da dtidc phat trien tti nhting nam trtidc Vi cac he thong va qua trinh kiem soat co tinh on dinh nen thong tin co the dtidc cap nhat hda va mang sang cac cuoc kiem toan sau

Tiep xu c n h a n vien cua ddn vi. De cap nhat hoa thong tin ve cd cau kiem soat noi bo dude mang sang tti cudc kiem toan trtidc, hoac de co dtidc thong tin ban d l u ve cd cau kiem soat noi bo cua khach hang thi tiep xuc nhan vien cua ddn vi la thu tuc bat dau, hdp ly va de thtic hien Tiep xuc nhan vien cua ddn vi d cac cap quan ly va giam sat khac thiidng dtidc

ty *)

tien hanh nhti mot phan cong viec quan de thu thap hieu oiet ve cd cau kiem soat noi bo ciia khach hang

GIAO TRiNH LY THUYET KIEM TOAN

Nghien ciiu nhung gh i chep, t d i lieu cu a d a n v i ve kiem so a t noi bo De thiet ke, thtfc hien va tri cd cau kiem

soat noi bo ciia minh, ddn vi khach hang phai co nhiing ghi chep, so sach va nhiing tai lieu de chiing minh ciia chinh minh Chung gom nhiing ghi chep, so sach tai lieu n h u dieu le cong ty, sd to chiic, so tay ke toan Nhiing tai lieu dtfdc KTV nghien ciiu, thao luan vdi nhan vien cua ddn vi de dam bao la chung diidc hieu dung

K iem tr a cac chiing tii va so sach T at ca cac nguyen

ly moi triidng kiem soat, he thong ke toan va cac thii tuc kiem soat d ddn vi cuoi cung deu co lien q uan den

9 ♦]

cac chiing tii va so sach Qua viec kiem tra cac chiing tii va so sach da hoan se giup KTV thay diidc cac che va the thiic kiem soat da diidc thiet ke va dua vao thiic te qua trinh hoat dong nhtf the nao

Q uan sat\cac m a t hoat dong va q u a tr in h h o a t d o n g cua dan vi Quan sat nhan vien khach hang qua trinh

chuan bi va qua trinh thiic hien cong viec ke toan binh thtfdng va cac cong viec kiem soat cua ho cung la cach thiic ma cac KTV thtfdng sii dung ket hdp vdi cac the thiic tren de dat dtfdc stf hieu biet ve cd cau kiem seat noi bo cua khach hang

Tai lieu chiing minh cho stf hieu biet:

De chtfng minh cho stf hieu biet cua KTV ve cd cau kiem soat noi bo ciia khach hang, ba phtfdng phap thtfdng dtfdc sii dung, la: Mo ta ttfdng thu&t; Sd do; va Bang cau hoi ve cd cau kiem soat noi bo

Mo td tiidng thuat:

Chuang 6: H$ thong kiem soat ngi bp va ru1 ro kiem soat

Ban mo ta tudng t h u a t la mot loai tai lieu b ln g van ban mo tii ve ccJ cau kiem soat noi bo c ua ddn vi duoc kiem toan Dac diem md ta cua ban tudng t h u a t gom diem chinh nhu sau:

- Mo ta ng u o n goc cua moi chting tti va so sach Vi du ddn dat hang cua khach hang den tti dau, cac hoa ddn ban hang phat sinh nhti the nao

- Mo ta tat ca cac qua trinh da xay Vi du viec xac dinh doanh thu ban hang dtidc thtic hien theo chtidng trinh phan mem vi tinh la nhan ltidng hang da ban vdi gia da dtidc phe duyet

- M6 ta viec luan chuyen, xti ly va ltiu trti chting tti

- M6 ta nhting dau hieu de chd thay nhting nguyen tic,

thu tuc kiem sdat da dtidc thtic hien Nhti dau hieu chd th&y c6 sti cach ly ve trach nhiem, dau hieu ve sti phe chuan va dau hieu ve viec kiem tra noi bo

Ban mo ta ttidng thuat co Uu diem la ddn gian, n6 c6 the dtidc sii dung thich hdp vdi nhting ddn vi co cd cau kiem soat ddn gian va de mo ta Nhtidc diem ciia phtidng phap la kho dien dat va mo ta chi tiet, dd vay kho ap dung doi vdi cac ddn vi dtidc kiem tcan c6 cd cau kiem soat phiic tap

Set do:

Sd dd kiem seat noi bo la sii trinh bay cac tai lieu va sti van dong lien tiep ciia chung blng cac ky hieu va bieu

Phtidng phap cd tiu diem la giup ta cd the nhin khai quat, logic va sue tich ve he thong kiem soat noi bo ciia khach hang, de dang phat hien nhting thieu sdt thiet ke va van hanh ciia cac qua trinh va thu tuc kiem soat

GIAO TRINH LY THUYET KIEM TOAN

Bang cau hoi:

Bang cau hoi ve co cau kiem soat noi bo gom mot loat cac cau hoi ve cac qua trinh kiem soat ttfng linh vtfc kiem toan, ke ca moi trtfdng kiem soat, he thong ke toan va cac nguyen tac, thu tuc kiem soat Cac cau hoi ve kiem soat co the dtfdc thiet ke v6i yeu cau tra ldi ddng hoac md, nhien dang cau tra ldi dong (co/khong) thtfdng la thich hdp va hay dtfdc dung chd viec hieu biet ve cd cau kiem soat noi bo d ddn vi dtfdc kiem toan

Phtfdng phap bang cau hoi co tfu diem chu yeu la cho phep khai thac kha toan dien cac thong tin ve he thong kiem soat noi bo va dtfdc thtfc hien kha nhanh vad luc b i t dau hdp dong kiem toan Nhtfdc diem cua phtfdng phap la khong cho phep nhin nhan mot cach khai quat ve he thong kiem soat noi bo nhtf phtfdng phap sd

De dat dtfdc hieu qua cao hieu biet va chtfng minh cho stf hieu biet ve kiem soat noi bo cua ddn vi dtfdc kiem toan, cac phtfdng phap ve tai lieu chtfng minh tren thtfdng dtfdc sii dung ket hdp v6i Tuy nhien mtfc ket hdp thuqc vao tinh chat cua ttfng hdp ddng kiem tdan

6.4.2.2 D anh g id va quyet d in h

Khi da dat dtfdc stf hieu biet ve cd cau kiem sdat noi bo, va du cho viec lap ke hoach kiem toan thi co ba danh gia va mot quyet dinh dac thu sau day:

Danh gid kha nang co the kiem todn diidc:

Viec danh gia kha nang co the kiem toan dtfdc chu yeu dtfa vad hai yeu td” chinh la tinh liem chinh cua H6i dong quan

Chuang 6: He thong kiem soat noi bp va rui ro kiem soat

tri Ban giam doc va tinh day du cua chiing tii, so sach ke toan Bdi vi qua trinh kiem toan co the co rat nhieu cac thu tuc kiem toan tren mot chung mUc nao can phai dtfa vao cac y kien va kien nghj cua Hoi dong quan tri va Ban giam doc Con so ke toan dtfdc xem la nguon trtfc tiep de cung cap cac hang chung kiem toan doi vdi hau het cac muc tieu kiem toan Neu hai veu to khong dtfdc dam bao thi kho co the thtfc hien dtfoc cuoc kiem toan co ket qua tot

Trtfdng hdp khdng the kiem tdan dtfdc, can tranh luan cac tinh hudng vdi khach hang va rut khoi hdp ddng hoac cdng bd” mot bao cao kiem toan ttf choi

Danh gid mite rui ro kiem soat dtfa tren sit hieu biet da thu thap dtfdc (danh gid ban dau):

Sau thu thap dtfdc stf hieu biet ve cach thiet ke va tri cua cd cau kiem scat ndi bd, KTV phai thtfc hien tfdc ltfdng (danh gia ban dau) ve rui ro kiem soat Stf tfdc ltfdng ban dau dtfdc thtfc hien chd ttfng muc tieu kiem soat noi bo cua ttfng loai nghiep vu kinh te Vi du doi vo'i cac nghiep vu ve doanh thu ban hang, KTV phai danh gia ban dau ve rui ro kiem soat cho muc tieu cd din c\i hdp ly cua doanh thu rieng biet vdi danh gia ve rui ro kiem soat cho muc tieu day du cua nd Viec dien dat cac mtfc danh gia cd the dien dat theo cach chu quan nhtf cao trung binh hoac thap Hoac cung cd the sii dung he sd xac suat nhtf 0,3; 0,5; 1,0 v.v de dien ta mtfc rui ro kiem soat theo tfdc ltfdng cua KTV

Danh gid kha nang mot miic rui ro kiem soat thap hdn co the dtfdc chtfng minh:

GIAO TRINH LY THUYET KIEM TOAN

Khi KTV tin rang rui ro kiem soat thtfc te co the thap hdn nhieu so v6i danh gia ban dau thi phai danh gia xem lieu mot miic rui ro thap hdn co dtfdc chiing minh hay khong Neu KTV tin rang mot miic rui ro thap hdn se dtfdc chiing minh thi cac khao sat kiem soat can phai dtfdc thtfc hien, va neu ket qua dtfdc chiing minh thi dieu rat co ldi cho KTV viec dieu chinh cho phep lam tang rui ro phat hien va giam pham vi, quy mo cac khao sat cd ban Tuy nhien nhiing n6i dung chi xay den giai ddan cua cuoc kiem toan, KTV tin r i n g co mot miic rui ro kiem soat co the thap hdn co the dtfdc chiing minh

Quyet dinh miic danh gid thich hdp ve rui ro kiem soat de sii dung:

Sau hoan qua trinh danh gia ban dau va xem xet kha nang co the co mot mtfc rui ro thap hdn dtfdc chiing minh thi KTV dang tinh trang phai xac dinh mtfc nao cua rui ro kiem soat se dtfdc sii dung de lap ke hdach kiem tdan Day la quyet dinh mang ban chat kinh te cua kiem toan, bdi n6 se lien quan den tinh can dci giiia viec t&ng ctfdng chi phi cho cac cuoc khao sat kiem soat n h lm giam belt chi phi cho cac cuoc khao sat cd ban nhtfng vln dam bao dtfdc chat ltfdng cua kiem toan

6.4.3 Qua trinh danh gia rui ro k iem soat

Mot cach tong quat, qua trinh danh gia rui ro kiem soat co the dtfdc thtfc hien qua ba giai dean la:

* Danh gia ban dau ve rui ro kiem soat - Thtf nghiem (khao sat) kiem soat

Chuang 6: H$ thdng kiem soat ndi bo va rui ro kiem soat

- Danh gia cuoi cung ve rui ro kiem soat

Tuy nhien viec thu nghiem kiem soat chi duoc dat ket qua btidc dau danh gia rui ro kiem soat la khong cao va KTV hy vong mot mUc rui ro kiem soat thap hdn se dtidc chting minh thong qua ket qua cua thti nghiem kiem soat Khi khong tin ttidng ring rui ro kiem soat co the dtidc chting minh d mtic thap hdn thi khong can phai thtic hien cac thti nghiem kiem soat, va vay cung khong phai thtic hien viec danh gia cuoi cung ve rui ro kiem soat Viec tim hieu ky hdn ve thti nghiem kiem soat se dtidc thtic hien d cac chtidng va cua giad trinh Phan de cap den viec danh gia ban dau ve rui ro kiem soat

Quy trinh ve danh gia rui ro kiem soat (danh gia ban dau) dtidc thtic hien thong qua cac budc sau:

- Nhan dien cac muc tieu kiem soat

'>

- Nhan dien cac qua trinh kiem soat dac thu

- Nhan dien va danh gia cac nhtidc diem, dd: + Nhan dien cac qua trinh kiem soat hien cd

+ Nhan dien s\l vang mat cua cac qua trinh kiem soat chu yeu

+ Xac dinh kha nang cac sai pham yeu cd the xay + Nghien ctiu kha n&ng cua cac qua trinh kiem soat bu trti - Danh gia rui ro kiem soat

Khai quat lai toan bo qua trinh nghien ctiu cd cau kiem soat noi bo va danh gia rui ro kiem soat dtidc md ta d phu luc 6.1

GIAO TRINH LY THUYET KIEM TOAN

Phu luc 6.1: Khai q u a t ve viec nghien ctiu cd cau kiem soat noi bo va qua trin h dan h gia r u i ro kiem soat

Dal dirac sir hieu biet ve ca cau kiem soat iu)i bo du de lap ke hoach kiem toan

Khong the kiem toan

dirac

Danh gia muc cua rui ro kiem >oat tir sir hieu biet dal dirac (danh ma ban dau)

Y kien tir choi, hoac

rut khoi hop dong

Danh gia kha nang lieu co mot mure thap han cua RRKS co the dirac churng minh? va

chi phi de dat dirac sir churng minh do

(2)

Mure dirac churng minh bang sir hieu biet co dirac

(3)

Mure thap han kha di co the churng minh duoc

' 1 V

Lap ke hoach va thuc hien cac khao sat Ljua trinh kiem soat

M a rong sir hieu biet neu can thiet

Quyet dinh ve mure RRPH izan lien vai mure toi da cua RRKS, u> ac dieu

chinh mure RRKS cao hon miirc ke hoach ban dau va dieu chinh cac khao sat chm h thurc phu hap vai

mure RRPH thap han

Churng minh DiC;u chinh tang RRPH va dieu chinh cac khao sat chinh thurc phu

hap vai mure RRPI i tang len nay

CAU HOI ON TAP CHU’dN G 6

A CAU HOI TIT LUAN

1 He thong kiem soat noi bo (KSNB) la gi? Tai KTV phai nghien ctiu va danh gia he thong KSNB cua ddn vi dtfdc kiem tdan?

2 Tai kiem KTV khong the tin cay tuyet doi vao he thong KSNB cua ddn vi dtfdc kiem toan chd du no co the dtfdc to chtfc tot?

3 De co dtfdc BCTC trung thtfc hdp ly, nhiing muc tieu chi tiet cua KSNB ddi vdi chung la gi?

4 Hay phan tich va lam rd cd cau cua he thong KSNB? Noi dung va nhiing thu tuc de dat dtfdc stf hieu biet ve cd cau kiem sdat noi bo?

6 Hay phan tich nhtfng danh gia va quyet dinh sau da dat dtfdc stf hieu biet ve cd cau KSNB

7 Khai quat qua trinh danh gia rui rd kiem soat

8 Trinh bay muc tieu cua KTV viec nghien ctiu, danh gia hieu ltfc ciia KSNB ttfng giai doan: Lap ke hoach kiem toan; Thtfc hien ke hoach kiem toan

9 Lam ro mdi lien he gitia nhting han che cd htiu cua he thong KSNB vdi rui ro kiem soat Neu vf du minh hoa

10 Trong khau lap ke hoach kiem toan, neu danh gia he

✓ O

thong kiem soat noi bo tai ddn vi dtfdc kiem tdan cd hieu ltfc

GIAO TRiNH LY THUYET KIEM TOAN

manh thi KTV dtf kien ve cac phtfdng phap kiem toan se ap dung nhu the nao va tai sao?

11 The nao la rui ro phat hien? The nao la rui ro phat hien co the chap nhan dtfdc? Khi lap ke hoach kiem toan tai KTV can dtf kien ve rui ro phat hien?

12 Khi rui ro tiem tang va rui ro kiem soat deu dtfdc danh gia la cao; Tai KTV can dtf kien phai dat dtfdc rui rd phat hien d mtfc dp thap?

B CAU HOI TRAC NGHIEM

Hay chon cau trd ldi dung, dien vao cho tr o n g hoac siia n h iin g cho sa i cac cau hoi sau:

1 He thdng kiem sdat n6i bd cua ddn vi dtfdc thiet lap n h lm muc dich:

a Ghi chep va kiem tra cac sd" lieu ke tdan b Bad ve tai san va thdng tin

c Tien hanh kiem toan noi bo

d Phan tich hoat dong kinh te ddn vi e Tat ca cac trtfdng hdp tren

✓

2 Viec nghien ctfu va danh gia he thong kiem soat noi bo

^

chi dtfdc KTV thtfc hien treng giai ddan lap ke hdach kiem tdan

a Dung b Sai

3 M6i trtfdng Kiem soat chung manh la nhan to" nhat quyet dinh tinh hieu ltfc cua toan bo he thong kiem soat noi bo

a Dung b Sai

Chuang 6: He thong kiem soat noi bo va rui ro kiem soat

4. Trong bat ky mot cuoc kiem toan nao KTV cung phai nghien ctiu va danh gia ve he thong kiem soat noi bo cua don vi dUdc kiem toan

a Dung b Sai

5 Cac yeu to” cau he thong kiem soat noi bo cua ddn vi bao gom:

6 Muc tieu co ban cua KTV nghien ctiu he thong kiem soat noi bo cua ddn vi la:

a) Xem xet hieu qua quan ly trdng ddn vi

b) Danh gia nang luc va trinh d6 quan ly cua cac nha quan ly ddn vi

c) Phat hien nhting sd hd yeu kem nham giup cac nha lanh dao ddn vi hoan thien he thong kiem soat noi bo

d) Thiet lap tin cay du kien vao he thong kiem soat noi bo cua ddn vi

e) C6 hieu biet sau sic hdn ve ddn vi trifdc tien hanh kiem toan

7 Nghien ctiu he thong ke toan va he thong kiem soat noi bo la de:

a Tim so” lieu ke toan tin tifdng cl d6

b Giup doanh nghiep hoan thien he thong quan ly cua minh

c Tim nhting blng chting de chting minh ve viec hdp ly hoa ghi chep so ke toan va BCTC

d Danh gia rui ro qua he thong ke toan va kiem soat noi bo doanh nghiep

GIAO TRINH LY THUYET KIEM TOAN

e Lap ke hoach kiem toan f Tat ca cac trtfdng hdp tren

g Khdng phai mot cac trtfdng hdp tren

8 Kiem soat ndi bo bao gom toan bo cac chinh sach, cac bien phap kiem soat, cac thu tuc kiem soat dtfdc thiet lap nh&m muc dich:

a Bad ve tai san khoi stf lang phi, sii dung khdng hieu qua, sai muc dich

b Tang stf chinh xac va dang tin cay cua cac ghi chep so sach ke tdan

c Khuyen khich va dd ltfdng stf tu an thu cac chinh sach cua cong ty

d Dieu khien va quan ly hoat dong san xuat kinh doanh mot cach co hieu qua

e Khong phai mot cac trtfdng hdp tren

9 Mdi trtfdng kiem soat manh se dam bad tinh hieu qua

9 9 9

cua nhiing ky thuat kiem soat cu the

a Dung b Sai

10 He thong kiem soat noi bo cua doanh nghiep dtfdc xay

✓ /

dtfng tot va co hieu ltfc cao thi co the ngan chan va han che toan bo cac sai pham co the co doanh nghiep

a Dung b Sai

11 Thtfc hien kiem toan noi bo co the la mot cac muc dich cua ddn vi xay dtfng he thdng kiem soat noi bo

a Dung b Sai

Chuang 6: H? thong kiem soat noi bd va rui ro kiem soat

12 He thong kiem soat noi bo co hieu life la cd sd de dam

b a o chac chan cho so lieu ke toan la trung thtfc va hdp ly

a Dung b Sai

13 KTV nghien ctiu va danh gia he thong kiem soat noi bo d ddn vi trdng giai ddan thtfc hanh kiem tdan la de:

14 KTV d6c lap khong phai chiu trach nhiem tri va cung co he thong kiem soat noi bo cua ddn vi khach hang

a Dung b Sai

Chuong Phuong phap kiem loan va KT ch<pn mdu cdng tac kiem toan

Chuong 7

PHUONG PHAP KIEM TOAN

VA KY t h uA■ t CHON MAU■

TRONG CONG TAC KIEM TOAN

7.1 PHUONG PHAP KIEM TOAN 7.1.1 PhUUng p h a p c h u n g

7.1.1.1 K h niem

PhUdng p h a p kiem toan la cac bien phap, cach thUc va t h u ph ap duoc v an du n g cong tac kiem to a n n h l m d a t duoc muc dich kiem toan da d a t

PhUdng p h a p n h u mot dUdng di den m uc dich D udng di dung, phUdng ph ap du n g thi ket qua dung PhUdng p h a p r a t phdng phu, da d a n g va sang tao PhUdng p h a p kiem td a n la s a n p h a m cua sU n h a n thUc khoa hoc qua t r i n h kiem to a n va th u c te hoat dong s a n xuat kinh doanh (SXKD) c u a cac ddn vi

•j / »)

PhUdng p h a p kiem toan dung dan la cong cu de n a n g cao hieu qua qua t r i n h kiem toan NgUdc lai ch in h q u a t r i n h kiem toa n la dieu kien de bo sung xay dung cho phUdng p h a p kiem tda n khoa hoc va hieu qua hdn

Cd sd ly l u a n cua phUdng p h a p kiem to a n la chii n ghia vat bien chUng, doi hoi kiem to a n p h a i xem xet cac v a n de moi q u a n he bien, sU van dong va sU ta c dfing qu a

GIAO TRINH LY THUYET KIEM TOAN

lai Khi kiem toan khong nen chi xem xet cac chiing tu\ tai lieu So” lieu, tai lieu va BCTC chi la hinh anh ghi chep lai cac thong tin tii cac ban chting tti So” lieu, tai lieu chtfa chac da dam bao tinh thtfc te”, kiem toan khong chi’ ddn thuan la viec kiem tra tren cac chtfng ttf, tai lieu Vi vay can tranh cac trtfdng hdp hieu qua trinh kiem tdan chi la qua trinh kiem tra ke toan

Khac vdi kiem toan, tra, kiem tra thtfdng xuat phat ttf mot sai pham hay la mot dau hieu “nong” (ddn thtf to giac) de md rong va phat trien cdng viec kiem tra, dieu tra

Chinh vi le do, phifdng phap kiem tdan dtfdc van dung qua trinh kiem toan la stf van dung tong hdp cac phtfdng phap thu thap bang chtfng kiem toan chtfng ttf (nhtf kiem tra, ddi chieu, can doi, tinh toan, soat, xem xet lai, phan tich, ) vdi phtfdng phap ngoai chtfng tti (nhtf kiem ke, quan sat, dieu tra, xac minh, phdng van, tham tra, xac nhan )

Thtfc chat phtfdng phap kiem tdan la viec van dung cac phtfdng phap ky thuat nghiep vu cu the vad cdng tac kiem toan nh&m dat dtfdc muc tieu kiem toan da dat Dtfng tren goc qua trinh ghi chep xtf ly, kiem soat cac nghiep vu kinh te phat sinh de phan anh vao BCTC, ngtfdi ta chia hai loai phtfdng phap kiem toan; dd la phtfdng phap kiem toan cd ban (thtf nghiem cd ban) va phtfdng phap kiem toan tuan thu (thtf nghiem kiem soat)

7.1.1.2 Trinh tii Ung d u n g p h iid n g p h a p kiem todn ch u n g

Btfdc 1: Dtfa vao moi quan he logic cua cac khoan muc tren BCTC de KTV ltfa chon cac bo phan, khoan muc yeu

(lifa chon de tai nghien ctiu) Vi xuat phat ti* viec KTV dua y kien nhan xet dua tren tinh yeu va phu thuoc vao chi phi va thai gian kiem toan

Budc 2: Dua tren cd sd khoan muc (bd phan) da lUa chpn KTV difa cac gia thiet ve cac sai pham c6 the xay va lUa chon gia thiet co kha nang xay nhieu nhat (KTV dua tren kinh nghiem va logic)

Budc 3: Tren cd sd gia thiet da lUa chon d budc 2, KTV

v •} f

tien hanh thu thap cac bang chting de chting minh cho gia thiet

Budc 4: KTV tien hanh phan tich danh gia cac b ln g chting de cd ket luan phu dinh hay khSng dinh gia thiet dung- sai hay cac blng chting khong du thuyet phuc va thoa man thi KTV phai thu thap them blng chting de chting minh cho gia thuyet

')

Budc 5: KTV rtit nhan xet trdng bad cad kiem tdan tren cd sd cac gia thiet da dUdc chting minh Viec tuan thu cac budc trdng phUdng phap kiem tdan chung giup chd KTV han che dude cac rui ro kiem toan, nhanh chong to chtic cudc kiem toan di dung dudng ldi tang tinh hieu qua va tiet kiem chd cudc kiem torm

Chuong 7: Phuongphap kiem toan va KTchon mSu cdng tac kiem toan

7.1.2 PhUofng p h a p kiem t o a n cd b a n

7.1.2.1 K hai niem, d ac trilng va dieu kien van d u n g

PhUdng p h ap kiem toan cd ban la phUdng p h a p dUdc t h i e t ke, sU d u n g de th u th a p b l n g chting kiem td a n cd lien quaji d e n so" lieu he thong ke tdan xti ly va cung cap

GIAO TRINH LY THUYET KIEM TOAN

Moi thtf nghiem, phan tich, danh gia cua KTV deu dtfa vao so” lieu, thong tin, BCTC va he thong ke toan cung cap Phtfdng phap dtfdc goi la cac btfdc kiem nghiem dtfa vao so” lieu

Day la phtfdng phap dtfdc van dung cho mdi cuoc kiem tdan, nhien, pham vi va mtfc van dung lai thuoc vao tinh hieu qua cua he thong KSNB cua doanh nghiep Khi he thong KSNB cua doanh nghiep tot, de cuoc kiem toan dat hieu qua thi KTV luon phai ket hdp chat che gitia hai phtfdng phap

7.2.2.2 Noi d u n g

Phtfdng phap kiem tdan cd ban gom cac loai ky th uat kiem toan cu the sau:

- Phan tich danh gia tong quat

- Thtf nghiem chi tiet nghiep vu va so” dtf cac tai khoan

P h a n tich d a n h g id tong q u a t (ky t h u a t p h a n tich)

* Khai niem, tac dung

- Phan tich danh gia tong quat la viec xem xet so” lieu tren BCTC thong qua moi quan he va nhting ti le gitia cac chi tieu tren BCTC

Phtfdng phap giup KTV khai thac b ln g chting kiem toan nhanh chong thong qua viec xac dinh nhting sai lech ve thong tin, nhting tmh ch&'t bat binh thtfdng tren BCTC, de KTV xac dinh muc tieu, pham vi, qui mo, khoi ltfdng cong viec d m kiem toan, ttf co the di sau nghien ctiu, kiem toan nhting van de ma KTV cho la can thiet

Chuong 7: Phuong phap kiem toan va KT chon mSu cong tac kiem toan

- Phuong phap cu tac d u n g cho ca ba giai doan c u a

q u a t r inh kiem toan, la giai doan lap ke hoach kiem toan; giai doan thuc hien kiem toan va giai doan ket th u c kiem toan

+ Doi vdi giai doan lap ke hoach kiem toan: Trong giai doan nay, phUdng phap phan tich d a n h gia tong q u a t giup KTV

n hin n h a n ddanh nghiep mot cach toan dien, n h a n h chong xac d in h dUdc tinh chat bat binh thudng, xac dinh dUdc p h a m vi kiem tra, noi dung can di sau kiem toan, xac d in h dUdc nhutng v a n de co kha nang sai sot yeu; Dong thdi, giup KTV xac d inh dUdc noi dung, thdi gian, pham vi sU d u n g phUdng p h a p kiem toan khac, qua de lap dUdc ke hdach chi tiet vdi nhiitng noi dung, pham vi can thiet, thdi gian bien che va chi phi hdp ly

Trong qua trin h phan tich d giai ddan nay, KTV c6 th e sU

d u n g ca thong tin tai chinh va phi tai chinh ( n h u dien tich kho tang, so lUdng lad ddng, nan g s u a t binh quan )

+ Giai ddan thuc hien kiem tdan: Giai ddan nay, p h a n

9 ^ \

tich dUdc coi nhu mot phUdng phap kiem tra cd ban nham t h u

thap blng chUng c6 lien quan den sd" du tai khdan hd&c mdt loai

nghiep vu nao dd Cac blng chUng ve cd sd d i n lieu chting minh cho cac khoan muc BCTC co the thu dUdc tien hanh

thu nghiem chi tiet cac nghiep vu so" d u hoac p h a n tich h a y ket

hdp ca hai phUdng phap p han tich va thti nghiem chi tiet

nghiep vu va so du tai khoan

Khi sti dung phUdng phap p h a n tich trd n g th u c h a n h kiem toan, KTV can chu y den may van de sau:

_ _

• Muc dich phUdng ph ap p h a n tich va mtic dd KTV c6 t h e tin cay vao phUdng p h a p p h a n tich

GIAO TRiNH LY THUYET KIEM TOAN

■ Tinh htiu dung, htiu hieu cua cac thong tin tai chinh va phi tai chinh dung de phan tich

• Tinh so sanh cua cac thong tin hien co, ke ca tin cay cua no

• Kinh nghiem kiem toan ky trade va tinh hieu ltfc cua he thong KSNB doanh nghiep Neu he thong KSNB yeu, khong nen ap dung phuong phap phan tich de dtfa ket luan

+ Giai doan ket thuc mot cuoc kiem toan: O giai doan nay, viec phan tich danh gia tong quat co vai tro rat quan doi vdi KTV Khi da kiem toan va cd ket luan ve ttfng bo phan cau BCTC, ma dac biet la kiem toan hien dai tien hanh tren cO sd mau chon kiem toan De cd mtfc thoa man kiem toan cang cao va tang them tin cay cho KTV thi can phai mot lln ntia sti dung phUdng phap phan tich danh gia tong quat ve nhting thong tin can kiem toan va b ln g chting thu thap dtfdc de cung co them cho cac bSng chtfng va ket luan cua KTV, ke ca viec thti lai kha nang tiep tuc hoat dong cua doanh nghiep trtfdc KTV ky vao bao cao kiem toan

• Noi dung phan tich danh gid tong quat bao gom:

• Phan tich xu htfdng • Phan tich ty suat

+ Phan tich xu hudng la phUdng phap so sanh ve ltfdng tren cung mot chi tieu Ky thuat so sanh phan tich xu hudng thudng sti dung:

• So sanh so" lieu thuc te ky vdi ky trUdc

• So sanh so lieu thtfc te vdi ke hoach, dinh mtic, dtf toan

Chuong 7: Phuong phap kiem toan va KT chon mdu cong tac kiem toan

• So sanh so lieu thuc te cua doanh nghiep vdi so" lieu hinh quan cua nganh hoac so lieu du kien cua KTV

• So sanh so lieu thuc te doanh nghiep vdi doanh nghiep khac cung qui mo, cung lanh thd, cung nganh nghe, cung loai hinh SXKD

Vf du: Gia thuc te ldn gap hai lan gia ke hoach => day la mot bien dong khdng binh thudng vi vay KTV nghi ngd cd the ton tai cac gian lan, sai sdt

Phuong phap giup KTV thay dUdc chieu hudng bien dong cua tUng chi tieu Qua dd giup KTV dinh hudng dUdc noi dung kiem toan va nhting van de cd ban can di sau

ifu diem: Nhanh chong, ddn gian

NhtfOc diem: Khong the hien dUdc mdi quan he gitia cac chi tieu (khdng so sanh dUdc cac chi tieu khac nhau) De kh&c phuc han che uay, ngUdi ta sti dung ky thuat phan tich ty suat

+ Phan tich ty suat

Phudng phap dua vao cac moi quan he, nhting ty le tUdng quan gitia cac chi’ tieu, cac khdan muc khac de phan tich (so sanh), danh gia

Tuy dieu kien cu the, trinh chuyen mdn va kinh nghiem nghe nghiep ma KTV cd the tien hanh mot sd ho&c dung tat ca cac ty suat sau:

A Nhom ty su a t kha n ang todn

a Ty suat kha nang todn hien thdi

Tf sua> Khi nang _ Tong tai s6n liru d o n g toan hien thai Tong so no n gin han

GIAO TRiNH LY THUYET KIEM TOAN

Trong do:

- Tung tai san lUu dong bao gom: von b ln g tien, dau tu ng<4n han, cac khoan phai thu, ting va tra trUdc; hang ton kho

- Tong so nd ngan han: la cac khoan nd dudi mdt nam, nhu: vay ngdn han, nd dai han den han tra, phai tra ngtfdi cung cap, phai tra c6ng nhan vien, phai tra noi bo, phai tra phai nop khac

Y nghia: Ty suat noi len kha nang toan cua doanh nghiep hien tai, danh gia kha nang toan

ng ln han va dac biet quan doi vdi cac ben doi tac cho vay hoac cho toan cham Chi tieu danh gia kha nang toan cac nghia vu tai chinh cua cong ty

Thong thudng, chi tieu kha nang tdan nhanh co bien dong do:

Stf phat trien, md rong nhanh chong cua hoat dong san xuat kinh doanh

Co van de viec thu nd

Su thay ddi trdng chinh sach quan ly dac biet cac chinh sach ce lien quan den thdi han tdan va so du hang ton kho

Co stf lan Ion phan loai cac khoan cong nd ngan va dai han

C6 sai s6t ve tinh dung ky so" du cuoi nam

De phan tich va nhan biet rui rd tU viec kha nang toan hien thdi cd sU bien ddng, cd the xem xet them cac chi tieu khac nhu kha nang toan nhanh, so phai thu, vong quay hang ton kho, vong quay von kinh doanh

Chuong 7: Phuong phap kiem loan va KT chon mau cdng tac kiem toan

Khi ty s u a t blng nghia la t a i s a n lUu n g vtia d u toan no ngan han

Khi ty suat bang nghia la dam bao von vtia toan du no ngan han vtia tiep tuc hoat dong dUdc Doanh nghiep boat dong binh thudng

Khi ty suat ldn hdn 2: Doanh nghiep co kha nang toan nhung dau tu thtia tai san lUu dong

Khi ty suat nho hdn 2: Doanh nghiep co kha nang toan nhung dau tu thieu tai san lUu dong

Tuy nhien cung co quan diem cho ring: ty suat phai > mdi dam bao vi TSLD phai dam bao it nhat la chu ky kinh doanh mdi dam bao an toan cho kinh doanh cua doanh nghiep

a.2 Ty suat kha nang todn nhanh

Ty sual Khi nang _Von bang tien + lai s in hrong dirong Hen

thanh toan nhanh Tong so no ngan han

Y nghia: Ndi len kha nang toan nhanh (ttic thdi) cac khoan cdng nd ngan han bang tien va cac khoan cd the

f ) \ N

chuyen hoa bang tien

Ty suat bang 1: la thoa dang

Ty suat ldn hdn 1: cd kha nang tdan nhanh Ty suat nho hdn 1: kho khan toan cong ✓

nd ngan han

- Tai san tudng dUdng tien d cac qudc gia la khac nhau: My: chting khoan ngan ban; cdng nd cd thdi gian dao han thang

GIAO TRINH LY THUYET KIEM TOAN

Anh: chiing khoan ngan han; cong nd co thdi gian dao han thang

Viet Nam: giay td co gia; chiing khoan ngan han; mot so tai san co the ban

a.3 Ty suat todn lai vay ddi han

Ty suar Hianh roan lai L* i frir6rc fhu<2 + ^ay dai han vay dai han (X) kai vay dai han

- Neu X = 1: Doanh nghiep khong co ldi nhuan (khong co lai trUdc thue)

- Neu X = 2: Doanh nghiep co ldi nhuan triidc thue bang lai von vay Neu thue la 28% thi ldi nhuan ddanh nghiep sau thue se la 72% lai cho vay (doanh nghiep nen cho vay hdn la kinh doanh)

• Neu X > 3: Ldi nhuan trUdc thue bang hay ldn hdn lan lai von vay va ldi nhuan sau r.hue > 72% x = 144%

Ket luan: Khi xac dinh chi tieu dieu dd cd nghia la ngiidi cho vay won cd the hieu diidc dcanh nghiep tren cac khia canh sau: Tinh hinh ve doanh thu, chi phi, ldi nhuan va thue Tren cd sd hieu biet cd dang khach hang vay kinh ddanh:

Neu X > 3: Doanh nghiep kinh doanh binh thiidng

Neu > X > 2: Ddanh nghiep kinh ddanh khdng binh thiidng

Neu > X > 1: Doanh nghiep kinh doanh kieu lifa dao Neu X < 1: Doanh nghiep sap pha san

Phan tich kha nang toan la danh gia viitng chac cua ddanh nghiep

Chuong 7: Phuong phap kiem toan va KT ch<pn mdu cdng tac kiem todn

a.4 Ty suat kha nang toan ddi han

T f suat k h i n&ng _ _ Tong tai s in _ thanh toan dai han —

Tong so no p h ii tri (RIj + DI))

Y nghia: Ty suat khong nhiing co y nghia doi vdi viec danh gia kha nang toan cua doanh nghiep ma co tac

9 dung xem xet kha nang tiep tuc hoat dong cua doanh nghiep de

+ #

co y kien nhan xet bao cao kiem toan

Ty suat blng 1: Doanh nghiep co kha nang toan

Ty suat ldn hdn 1: Doanh nghiep co kha nang toan, c6 kha nang tiep tuc hoat dong

Ty suat nho hdn 1: Khong nhiing doanh nghiep kho khan quan he toan ma kha nang giai the, pha san dang den gan vdi doanh nghiep

Ty suat blng 0: Doanh nghiep bi pha san

a.5 So vong thu hoi nd (He so thu hoi nd)

Doanh thu rong (thuan) (nfim) So vong thu h o i

n<? Sd du cac hhoin phii thu binh quan

So du cac hhoin + So dir cac hhoin phii thu dau nam p h ii thu cudi nam Sd dir cac hhoin

phii thu binh quan

* t 355

So cua mot _ _ vong thu hoi no

Sd vong thu hoi no nfim

GIAO TRINH LY THUYET KIEM TOAN

Y nghia: So’ phai thu la chi tieu de tinh toan so trung binh khoan phai thu tti luc phat sinh cho den thu

duoc tien (so tien ban hang tmh vao doanh thu mot nam

difdc thu ve quy doanh nghiep la bao nhieu lan nam) Neu

so vong thu hoi cang ldn thi cang chting to kha nang ban hang

va phudng phap thu hoi cdng nd cang tot Khi dd, sd (ihdi gian) ciia mot vong thu nd cang giam

So vong thu hoi nd cang nhieu hay thdi gian thu hoi nd cang ngan thi cang cd tien de chi tra cac khoan nd

Chi tieu cd the dUdc sd sanh vdi chinh sach ve toan cua cdng ty

Chi tieu ve sd" phai thu thifdng bien dong bdi: Su thay doi cua mdi trtfdng kinh te ndi chung Doanh thu cuoi nam tang hoac giam dot bien Sif thay ddi ve khach hang

Sif thay doi ve dieu khoan toan

Sif thay doi ve dieu kien ghi nhan nd phai thu khd ddi Do phan tich va nhan biet rui ro tti viec thay doi sd" phai thu, can xem xet sif thay doi cua cac tai khoan nhif phai thu, phai thu khd ddi, hang ban tra lai va sd" dif chi tiet cua tting khach hang Ben canh dd cung cd the xem xet stf bien dong bao cao tuoi nd

a.6 So'von,? uan chuyen hang ton kho

Sd vong luan chuyen v° n ^ n g ban hang ton Kho ~ „ ~Z 77 T7T I

So du ton Kho binh quan

Chuong 7: Phuong phap kiem toan va KT chon mau cong tac kiem toan

Thui gian mot vong luan 365 chuyen hang ton kho' “ So vong luan chuyen IjTK

Y nghia: Phan anh toe luan chuyen cua hang ton kho doanh nghiep nhanh hay cham (Rui ro tai chinh tang

bay giam) Neu toe luan chuyen hang hoa cang nhanh thi cang chung to tinh hinh kinh doanh la tot, tinh hinh tai chinh va khii nang toan cua doanh nghiep cang co nhieu thuan ldi

Mot vong luan chuyen cua vat tu dUdc tinh tti khi bo tien mua den xuat vat tu vao san xuat, sii dung

- Mot vong luan chuyen cua pham dUdc tmh tti xuat kho pham ban thu duoc tien

- Mot vong l u a n c h u y en cua h a n g hoa dUdc t i n h tti mua h a n g boa d e n b a n h a n g hoa t h u dUdc tien

So vong luan chuyen cua hang ton kho (HTK) cho biet moi nam HTK luan chuyen duoc may lan

So" vong luan chuyen cang nhieu, thdi gian luan chuyen mot vong cang ngan

C.hu.ii So" vong luan chuyen HTK cang nhieu hay thdi gian mot vong HTK cang ngSn thi cang cd tien de chi tra cac khoan no

Chi tieu thudng bi anh hudng bdi cac nhan td" sau: Sii thay doi ve cd cau hang ton kho hoac cd cau san pham

Kiem ke thtia hoac thieu

GIAO TRINH LY THUYET KIEM TOAN

soat

Su thay doi ve quan ly hang ton kho ho&c thu tuc kiem

Su thay doi ve gia hang ton kho

Su thay doi ve phuong phap ke toan doi v6i hang ton kho

Su thay doi ve chinh sach du phong giam gia hoac ghi giam hang ton kho

De phan tich va nhan biet rui ro viec vong quay hang ton kho bien dong, co the xem xet sU thay doi cua so' du mot so' tai khoan khac nhu pham, san pham dd dang, nguyen vat lieu, gia von hang ban, va so sanh sU thay doi cua mot so' chi tieu khac nhu so' phai tra va kha nang toan bang tien

B Nhom ty su a t khd n ang sin h ldi.

bl Ty suat khd nang sinh ldi

Ttf suat Khi nang sinh ldi Lai nhuan ciia von hinh doanh

Von hinh doanh

Ttf suat h h i nang sinh ldi Lai hinh doanh trudc thuc + lai vdn va? cua tai s in Tong gia tri tai s i n binh quan

j T&ig gia tri tai T<3ng gia tri tai sin Tong gia tri tai s in 5an f(3n d$u ky + cuoi hy

binh quan =

-Chi tieu ty suat ldi nhuan tren tong tai san chi moi quan he gitia ldi nhuan thu dUdc va tong mtic dau tu Chi tieu cung phan anh hieu qua cua cong ty viec quan ly tai san va tao loi nhu&n

Cac nhan to anh hudng tdi sii bien dong ciia chi tieu nay: Su thay doi ve kha nang sinh ldi moi trudng kinh doanh thay doi

Su thay doi ve ldi nhuan gop thay doi ket cau san pham, gia ban, gia von

Sii thay doi ve tai san ly, mua mdi

Su thay doi chinh sach ke toan lien quan tdi doanh thu, danh gia tai san

De phan tich va nhan biet rui ro tU viec chi tieu ty suat ldi nhuan tren tai sail thay doi can phai xem xet cac tai khoan cd lien quan nhu tai san vo hinh, doanh thu va cd the so sanh sU thay ddi dd vdi cac chi tieu khac nhu vong quay ciia tai san, lai tivn nd dai ban

b.2 Ty suat l(Ji nhuan gop

Lai nhuan gop x 100% Ty aual lai nhuan gop =

-Doanh fhu

Ty suat ldi nhuan gop la chi tieu dau tien de phan tich ve kha nang sinh ldi Chi tieu nav cho thay kha nang ciia cong ty viec kiem soat gia von va gia ban Chi tieu ty suat ldi nhuan gop cd the cung cap nhieu thdng tin hdn neu dUdc phan tich thoo tting loai san pham

Chi tieu ty suat ldi nhuan gop thudng bi anh hUclng bdi cac nhan td sau:

Chuong 7: Phuong phap kiem toon vo KT chgn mau trong cong tac kiSm toan

Su thay doi ve gia ban

Su thay doi ve cd cau hang ban Su thay doi ve gia von hang ban

GIAO TRiNH LY THUYET KIEM TOAN

Sii thay doi ve so" liidng ban neu chi phi san xuat chung la co dinh va ldn

De phan tich va nhan biet rui ro tti viec chi tieu ldi nhuan gop thay doi, co the xem xet them sii thay doi cua so dii cac tai khoan nhii nguyen vat lieu, nhan cong, chi phi san xuat chung

b.3 Ty suat ldi nhuan rong

Ttf suat lai nhuan rong nhuan truac thue x 100% (het qua hoat dong) Doanh thu

Chi tieu ldi nhuan rong danh gia kha nang sinh ldi sau trti di cac khoan gia von va chi phi Chi tieu co the diidc so sanh vdi chi tieu ty suat ldi nhuan gop de phan tich anh hiidng cua chi phi quan ly, chi phi ban hang tdi ldi nhuan

Ben canh cac nhan to" anh hiidng tdi ty suat ldi nhuan gop, chi tieu ty suat ldi nhuan rong bi anh hudng bdi cac nhan to sau day:

Sii thay doi ve so" liidng hang ban neu chi phi ban hang va chi phi quail ly co dinh

Sii thay doi ve ke toan nhii von hoa chi phi

Sii thay doi cua chi phi ban hang, chi phi quan ly

De phan tich va nhan biet rui ro tti viec chi tieu thay doi, co the xem xet sii thay doi cua cac tai khoan nhu doanh thu, lai, cac chi phi ban hang, quan ly va so sanh cung vdi sti thay doi cua cac chi tieu khac nhu lai tren nd dai han, chi phi bao tri stia chtia tren tong tai san co" dinh, kha nang toan nhanh

b.4 Ty suat hieu qua kinh doanh

L a i tuc thuan tir hoat dong hinh doanh

Ttf suat hieu qu&

kinh doanh = = A

Tong doanh thu ban hang thuan

Y nghia: Mot dong doanh thu ban hang thuan mang lai bao nhieu lai cho doanh nghiep

Hay: De tao mot dong ldi nhuan thuan thi se can (1/A) dong doanh thu ban hang

C N hom ty su a t ve cau true td i chinh.

c.l Ty suat dau tii (ty suat dau ttf ve tdi san co dinh va dau ttf ddi han)

Tai s&n cd dinh va dau hr dai han Ttf suat dau tu =

-Chuong 7: Phuong phap kiem toan va KT chon mau cong tac kiem toan

Tong tai s i n

Y nghia: Ty suat danh gia nang liic hien co cua doanh nghiep, danh gia trinh trang bi may moc, thiet bi, cd

nO vat chat ky thuat

- Ty suat luon luon nho hdn va miic cao nhat cua no theo doanh nghiep hoat dong nganh nao, linh vtfc nao

- Ty suat cang ldn chiing to vi tri quan

ciia TSCD tong so tai san hien co cua doanh nghiep

Vi du: Cong nghiep tham khai thac dau vao khoang 0.9 (90% tong tai san)

Cong nghiep luyen kim xap xi 0.7, che bien xap xi 0.2

GIAO TRINH LY THUYET KIEM TOAN

c.2 Ty suat tit tdi tra (ty suat tit tdi tra ve tdi san co dinh vd dau tit ddi han)

Tlguon von chii s d huru

Ttf suat tir tai tro = -TSCD va DTDTj

Y nghia: Phan anh kha nang dau tii tai san co dinh b ln g nguon von chu sd hiiu nhii the nao? NVCSH da dung vao TSCD

va DTDH la bao nhieu?

Neu doanh nghiep co kha nang tai chinh tot thi NVCSH phai du dau tu TSCD va DTDH de hoat dong Ty suat cang cao thi tinh hinh tai chmh cang manh

Chu y: Mat trai cua no la neu dau tu qua nhieu NVCSH vao mua sam TSCD thi bat ldi vi: TSCD chu chuyen cham; Ldi nhuan thu difdc chu veu la chu chuyen TSLD

c.3 Ty suat khd nang tdi tra (ty suat tdi tra)

Rguon von chu sd huru Ttf suat Khi nang

tai tro <1

Tong nguon von

Ty suat co moi quan he vdi ty suat nd

Ttf suat no

Ho ph£3 tr i

Tong nguon von

1 Ioac:

Ttf suat no = 1 - Ttf suat h h i nang tai tro

Chuong 7: Phuong phap kiem toan va KT chgn mdu trong cdng tac kiem toan

Y nghia: Ty suat tai trd noi len kha n&ng dau tu dam bao ve mat tai chinh va mtfc doc lap cua doanh nghiep doi vdi cac

chu nd, hoac nhufng kho khan tai chinh ma doanh nghiep phai dudng dau

Ty suat tai trd cang ldn chiing to doanh nghiep cd nhieu von tii cd va hoat dong diia vao NVCSH khong lo lin g den viec vay va tra nd

c.4 Ty suat net tren von

Ro ngan han + Ro dai han Tong no tren

nguon von —

Rguon von

So sanh chi tieu nd tren nguon von va von tii cd tren nguon von dung de danh gia kha nang tii tai trd cua cong ty Nguon von d day hao gom ca lai liiu giuf

Cac nhan to cd anh hiidng tdi sii bien dong cua chi tieu la:

Sii thay doi ve cd cau tai chinh Sii thay doi ve chinh sach ke toan

Cac giao dich vdi nha dau tii hoSc chu nd

De phan tich va nhan biet rui ro ttf viec chi tieu nd tren tong nguon von thay doi can phai xem xet cac tai khoan cd lien quan nhtf tai san, nd, nguon von va cd the so sanh stf thay doi dd vdi cac chi tieu khac nhtf nd tren tai san, vong quay cua tai san, lai tren nd dai han, vong quay von kinh doanh

Thii n g h iem (kiem tra) chi tiet cac nghiep vu va so dii t d i kh oan

GIAO TRiNH LY THUYET KIEM TOAN

* Khai niem, tac dung

Phtfdng phap kiem tra chi tiet nghiep vu va so dii tai khoan: la ky thuat kiem tra chi tiet viec (qua trinh) ghi chep, hach toan tting nghiep vu kinh te tti chting tti vao so ke toan co lien quan; kiem tra viec tinh toan, tong hdp so" dii cua tting tai khoan

1’hiidng phap kiem tra chi tiet cac nghiep vu va so" dii tai khoan n h lm muc dich thu thap cac bln g chting triic tiep chting minh cho mtic tin cay cua cac so"lieu tren cac tai lieu ke toan

* Noi dung kiem tra chi tiet nghiep vu va so d ii bao gornr

- Kiem tra chi tiet nghiep vu

+ Khao sat cac nghiep vu thuc te" phat sinh nhii the nao va diidc ghi nhan

+ Xem xet, kiem tra viec ghi chep nghiep vu vao cac so ke toan viec chuyen so doi vdi tting nghiep vu co dting che do, dung phudng phap hay khong, co diidc ghi chep day du hay bo sot, co dam bao chmh xac ve so"lieu va dung d i n ve quan he doi ting tai khoan, dung hay sai ky

Viec khao sat nhlm tim nhting gian lan, sai sot tti ghi chep Xem xet nghiep vu co phat sinh tti thiic te hay khong? Viec ghi chep va xti ly nghiep vu la mot khau quan trong, co anh htfdng trtfc tiep den tinh dung d in , trung thtfc cua thdng tin tai chinh Vi vay khae sat nghiep vu la mot ky thuat quan trong viec tim sai sdt d khau ghi chep

Viec khao sat nghiep vu dtfdc ap dung moi cuoc kiem toan khdng phan biet he thong KSNB manh hay yeu Tuy nhien, hieu ltfc cua he thong KSNB lai chi phoi den viec khao

Chuong 7: Phuong phap kiem toon va KT chgn mdu cong tac kiem toan

—1 — fl " ■?l 111 ■ i1 m — ii

sat, thii nghiem tren mau kiem toan ldn hay nho De dtfa ket luan nhanh d giai doan nay, KTV thtfdng tien hanh thii nghiem, khao sat tren cd sd mau chon de kiem toan, nd cho ta ket qua nhanh nhat, phu hdp va hieu qua nhat

- Kiem tra chi tiet so dtf tai khoan

Muc dich cua viec khao sat chi tiet so dtf tai khoan la tim cac cd sd dan lieu ciia so dtf cac tai khoan, ttic sd" dtf tai khoan cd that hay khdng? Nd cd dtfdc ghi chep dtfa tren cac chting tti hdp le va phu hdp vdi thtfc te khdng, dong thdi nd cd dtfdc cong don tinh sd" dtf luy ke" theo dung qui dinh hay khdng, nd cd bd sdt, bo quen cac nghiep vu hoac bi xti ly sai lech sd" lieu tai khoan hay khdng? Viec tmh toan, danh gia ve so du tai khoan phai dting dan phti hdp, viec ghi chep va tinh so" luy ke phai chinh xac va phu hdp vdi quy dinh Sd" dtf phai phu hdp vdi so lieu thtfc te hoac ket qua kiem ke

Ndi dung ciia phtfdng phap bao gom cac thti nghiem

a'

ve:

+ Tinh cd that (sii hien htiu): Ttic sd" dtf cua cac tai khoan tai thdi diem lap BCTC tren cd sd thtfc te" stf hien htiu (ton tai) cua tai san, cdng nd va tinh hinh tai chinh cua doanh nghiep

+ SiJ tinh toan, danh gia: Ttic so dtf tai khoan da dtfdc tinh toan, danh gia hdp ly

+ Stf phan loai va tong hdp: Ttfc sd" dtf tai khoan dtfdc phan loai va tong hdp day dii, dting dan

+ Stf trinh bay, khai bao dting dan: Sd" dtf tai khoan dtfdc trinh bay, khai bao tren BCTC phti hdp vdi thdng le, chuan mtfc ke toan va nhat quan vdi so’ lieu tren so ke" toan ciia ddn vi

GIAO TRINH LY THUYET KIEM TOAN

Viec thu nghiem chi tiet sd" du tai khoan ket hdp vdi thu nghiem chi tiet nghiep vu phat sinh nham phat hien dtfdc nhtfng gian lan sai sot qua trinh ghi chep, xti ly so" lieu Dong thdi no khSng dinh va tang them tin cay cua nhtfng bang chung ma KTV thu thap dtfdc de ttf co the md rong hay thu hep qui mo mau kiem toan can thtf nghiem Qua xac dinh dtfdc mtfc thoa man de dtfa ket luan phu hdp

Viec thtf nghiem chi tiet so" dtf tai khoan khong phai dtfdc tien hanh toan bo, ma no dtfdc tien hanh tren cd sd stf ltfa chon cua KTV thuoc vao mtfc sai sot yeu cua cac tai khoan ltfa chon va mtfc rui ro kiem soat cao hay thap d nhtfng linh vtfc va bo phan thtf nghiem

Thtf nghiem chi tiet nghiep vu va so" dtf tai khoan la phtfdng phap kiem toan ddi sdm nhat, mat nhieu thdi gian,

x

cong stfc, chi phi Tuy nhien no dem lai bang chting kiem toan co gia tri va stic thuyet phuc cao nhat Loai thti nghiem thich hdp de thti nghiem d nhting linh vtfc quan trong, d i cam xuc kinh doanh nhtf tien mat, vang bac, ngoai te, kim khi, da qui vat ttf qui hiem Song thdi dai nay, qui mo SXKD phat trien rat rong ldn, kho'i ltfdng cac giao dich rat nhieu, vi vay, kiem toan hien dai khdng the thti nghiem toan bo cac sd" dtf tai khoan va moi nghiep vu phat sinh ma nd dtfdc tien hanh kiem toan tren cd sd chon m lu • van de se dtfdc de cap d muc 7.2 cua chtfdng

7.1.3 Phtfdng phap kiem toan tuan thu

7.1.3.1 K hai niem, dac tritng va dieu kien van du n g I’htfdng phap kiem toan tuan thu la cac thu tuc, ky thuat kiem toan dtfdc thiet ke va sti dung de thu thap cac bang chting

Chuong 7: Phuong phap kiem toan va KT chpn mdu cdng tdc kiem todn

kiom toan co lien quan den tmh thich hdp va hieu qua ciia he thong KSNB cua doanh nghiep

Dac trtfng cua phtfdng phap la moi thu nghiem phan tich, danh gia va kiem tra deu dua vao qui che KSNB doanh nghiep Qui che KSNB doanh nghiep chi co hieu ltfc va hieu qua loan bo he thong KSNB doanh nghiep la manh, la hieu qua.

Phtfdng phap kiem toan tuan thu van dung thich hdp cac dieu kien:

- Khach hang kiem toan la khach hang truyen thong va he thong KSNB doanh nghiep phai manh, hieu qua

- Doi ngu can bo quan ly cua doanh nghiep luon to ra trung thifc, dang tin cay

- Qua kiem toan nhieu nam, KTV khdng phat hien cac dau vet ve sai pham nghiem

c> Neu he thong KSNB cua doanh nghiep manh va hieu qua thi rui ro kiem soat thap dan den cong viec kiem toan se thuan ldi, khoi ltfdng kiem toan chic ch in se giam nhe Vi h§ thong kiem soat manh —» rui ro kiem soat thj-ip —*• Gian lan, sai sot ton tai doanh nghiep se it.

Khi nghien ctiu he thong KSNB cua doanh nghiep, KTV can tra ldi cau hoi "Lieu cong viec kiem todn co the diia vao

he thong KSNB ciia doanh nghiep?"

De tra ldi cau hoi nay, ve thtfc chat KTV phai xem x6t mtfc thoa man ve kiem soat tting trtfdng hdp cu the:

• Neu rui ro kiem soat l&p ke hoach kiem toan dtfdc danh gia la cao —* mtic thoa man ve kiem soat thap —» KTV

khong tin ttfdng va khong the dtfa vao he thong kiem soat

GIAO TRiNH LY THUYET KIEM TOAN

• Neu rui ro kiem soat lap ke hoach kiem toan difdc danh gia la thap —► mile thoa man ve kiem soat

thuoc vao ket qua danh gia thtfc te hieu qua cua he thong kiem soat qua trinh kiem toan cua KTV

Moi quan he giiia rui ro kiem soat va miic thoa man ve kic'm soat:

L> Tinh hieu qua, tin cay, mtic thoa man ve he thong KSNB d moi doanh nghiep co sif khac nhau, hay noi cach khac tinh hieu qua cong viec ngan chan cac gian lan, sai sot cua hi* thorig KSNB d moi doanh nghiep co khac Vi vay KTV khong the tin ttfdng va ap dung phtfdng phap kiem toan tuan thu, ma muon ap dung phai nghien ctfu, thti nghiem ve he thong KSNB cua ddn vi manh hay yeu, mtic thoa man ve kiem soat cao thap de ap dung cho phu hdp, ke ca viec ap dung phtfdng phap kiem toan cd ban vdi mtfc khac

De co dtfdc stf hieu biet, danh gia ve he thong KSNB doanh nghiep, KTV phai nghien ctiu thiic te ve he thong KSNB Viec nghien ctiu phai dtfoc tien hanh b ln g he thong cac bang ttfdng thuat ve he thong KSNB doanh nghiep, bang cau hoi xav dtfng san ve he thdng KSNB doanh nghiep, hoac bang lie thdng lu'u vdi cac ky hieu cua he thong KSNB doanh nghiep Qua dd, cd the biet dtfdc he thong KSNB doanh nghiep

Chuong 7: Phuong phap kiem toan va KT chon mdu cong tac kiem toan

va tien hanh cac thii nghiem ve he thong kiem soat noi bo d cac miic khac cho phu hdp Thong thifdng viec thii nghiem kiC'm soat luon phai quan tam den cac cd sb dan lieu sau day:

- Sii hien dien: Tiic la stf ton tai hoat dong ciia quy che

KSNB

- 'Tinh hiiu hieu: Tiic la sii hieu liic hoat dong ciia quy che KSNB (kha nang phat hien, ngan chan cac gian lan, sai sot)

- Tinh lien tuc: Tiic la su hoat dong lien tuc ciia quy che KSNB ky

7.1.3.2 Noi d u n g

Tuy thuoc vao miic thoa man ve kiem soat ma KTV ap dung cac ky thuat kiem toan ciia phiidng phap kiem toan tuan thii cho phu hdp Cac ky thuat gom:

Ky thuat dieu tra he thong (con goi la phtfdng phap cap nhat cho cac he thong)

Ky thuat dieu tra he thong la viec kiem tra chi tiet mot loat cac nghiep vu cung loai dtfdc theo ddi, ghi chep ttf d&u den cuoi ciia he thong de xem xet, danh gia cac btfdc kiem soat ap

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dung he thong ciia ddn vi dtfdc kiem toan

Vi du, dieu tra cac nghiep vu ve lad dong - tien ltfdng: Ttf quyet dinh tuyen dung lao dong, giao viec, tinh ltfdng va toan ltfdng; Hoac dieu tra cac nghiep vu ban hang ttf nhan ddn dat hang cho den ban hang va thu dtfdc tien ban hang de danh gia cac btfdc kiem soat dtfdc thiet lap cac ho thong tien ltfdng hay ban hang

GIAO TRINH LY THUY& KIEM TOAN

Viec thti nghiem ve he thong cho phep KTV danh gia lai miic RRKS va thiet ke phuong phap kiem toan tuan thu ma cu the la cac thu nghiem chi tiet ve kiem soat va qua dieu chinh ca cac thii nghiem c0 ban

* Cac thu: nghiem chi tiet ve kiem soat

Thu nghiem chi tiet ve kiem soat la cac thu nghiem duoc tien hanh de thu thap bang chUng ve stf htiu hieu cua cac quy che KSNB va cac budc kiem soat duoc tien hanh lam co so cho viec thiet ke phuong phap kiem toan cO ban - tUc cac thii nghiem ve so" lieu

Viec kiem tra chi ap dung doi vdi cac loai kiem soat co de lai dau vet va bSng chting: kiem soat doc lap (kiem soat quan ly), kiem soat xti ly, kiem soat bao ve tai san

Thti nghiem kiem soat dUdc tien hanh diia tren cac ky thuat cu the gom: quan sat, phong van, kiem tra tai lieu va lam lai

Viec tien hanh cac thti nghiem kiem soat de thu thap cac blng chting danh gia mtic tu tuan thu cac chinh sach va th.u tuc KSNB da duoc vach ra.• • •

Vi du: De ngan chan sai pham viec lap hoa ddn va ghi chep nghiep vu ban hang, doanh nghiep da thuc hien thu tuc kiem soat la giao cho mot ke toan vien kiem tra l$i ve so" lUdng, gia ca va tinh toan tren tting hoa don ban hang

De thti nghiem ve loai kiem soat nay, KTV chon mot -mlu gom 30 hoa don, tien hanh doi chieu hoa ddn vdi cac hop dong, don dat bang, chting tti van chuyen tUdng ting So sanh vdi bang gia hien hanh va quyet dinh phe duyet gia ban cua lanh

dao, dong thdi tinh toan lai tren hoa ddn de dtfa ket qua thii nghiem, so sanh vcii ket qua cung cap cua doanh nghiep de dtfa ket luan co the tin ttfdng vao ket qua bo phan ban hang cung cap hay khong? Neu xay nhieu sai sot thi KTV phai thiet ke lai cac thtf nghiem cd ban de xac minh dung dan ve nghiep vu ban hang va cac khoan phai thu

Viec tien hanh hay khong tien hanh cac thtf nghiem chi tiet ve kiem soat phu thuoc vao viec danh gia lai rui ro kiem soat sau da ap dung ky thuat kiem tra he thong

Trtfdng hdp 1: Neu mtfc rui ro kiem soat danh gia la khong cao hoac KTV xet thay co the giam dtfdc rui ro kiem soat so vdi mtfc da dtfdc danh gia sd bo lap ke hoach kiem toan xuong mtfc thap hon, thi KTV se tien hanh cac thti nghiem chi tiet ve kiem soat can thiet

Trtfdng hdp 2: Neu rui ro kiem soat dtfdc danh gia la cao, khong co kha nang giam dtfdc thong qua viec kiem tra he thong thi KTV se khong tien hanh thu nghiem chi tiet ve kiem soat ntia

ma phai tien hanh cac thtf nghiem cd ban cho phu hdp Stf tien hanh cac thti nghiem ve pham vi, qui mo nhieu phu thuoc vao tinh chu quan cua KTV, nhtfng no luon phai dtfdc tien hanh tren cd sd kinh nghiem, trinh nang ltfc, stf xet doan va stf am hieu ttfdng tan ve doanh nghiep dtfdc kiem toan

Chu y:

- Cac loai thti nghiem chi tiet ve kiem soat nhtf kiem soat doc lap kiem soat xti ly va kiem soat de bao ve tai san va thong

tin chu yeu dtfdc tien hanh dtfa tren cd sd kiem tra mau cac qui che KSNB doanh nghiep vdi ky thuat da dtfdc neu d tren

Chuong 7: Phuong phap kiem toan va KT chon mSu trong cdng tac kiSm toan

GIAO TRiNH LY THUYET KIEM TOAN

- Trong thuc te, viec thu nghiem ve he thong KSNB doanh nghiep luon dUdc tien hanh moi quan he vdi thti

nghiem so" lieu Neu viec thii nghiem chi tiet ve kiem soat cho thay he thong KSNB doanh nghiep la manh thi quy mo thii nghiem so lieu lai giam di va ngUdc lai Nhieu he thong KSNB manh, hieu qua cung chUng minh va khSng dinh them cho cd so dan lieu kiem toan, dac biet la cd sd dan lieu co that

7.2 KY THUAT CHON MAU 7.2.1 K h a i q u a t c h u n g ve m a u

7.2.1.1 Cac k h a i niem cct ban

* Tong the: La toan bo dut lieu ma tti KTV lay m l u de co the di den mot ket luan

Tong the la mot tap hdp bao gom ta t ca cac phan tti hoac ddn vi thuoc doi tUdng nghien ctiu (hay noi cach khac: Tong the la toan bo dti lieu ve mot van de gi ma KTV muon lap m lu kiem toan de rut cac ket luan)

Vi du, tat ca cac phan tti mot so" du tai khoan hay mot loai nghiep vu cau mot tong the Mot tong the co the dUdc chia cac nhom hoac cac tong the va moi nhom

0 *}

dUdc kiem tra rieng Trong trUdng hdp nay, t h u a t ngti “tong the” bao ham ca thuat ngti “nhom”

Chang han, muc dich cua KTV la kiem tra cac khoan nd phai thu (tranh kh i tang len) thi tong the ma phai xac dinh la tap hdp toan bo cac khoan nd ma doanh nghiep da ke ra, da ghi chep NgUdc lai, neu KTV muon kiem tra chinh xac cua cac khoan nd phai tra (tranh khai giam xuong) thi tong

the de lap mau khong the la bang ke cac khoan no phai tra ma la cac khoan chi tiep theo, cac hoa ddn chtfa toan

Moi phan ttf tong the dtfdc goi la dan vi tong the

Moi ddn vi (phan tii, khoan muc, bo phan) dtfdc ltfa chon dtfdc goi la dan vi mdu. Tap hdp cac ddn vi mau dtfdc goi la mot mdu.

* Mdu kiem todn: La mot phan dtf lieu (mlu) dtfdc lay ttf tong the (toan bo dtf lieu) de thtfc hien cac phep thii cd ban va tuan thu de danh gia Ttf ket qua cua mau kiem toan suy ket qua cho tong the

Mau kiem toan phai dam bao du dai dien cho ca tong the va co day du cac tieu thtfc va dac trtfng cua tong the Viec lay mau kiem toan co nhieu phtfdng phap khac

* Mdu dai dien: La mau ma dac diem cua mau cung

✓ O ij *) O

giong nhtf nhtfng dac diem cua tong the Vi du: Kiem soat noi bo you cau phieu chi phai kem theo chtfng ttf goc Qua khao sat kiem soat noi bo, KTV xac dinh 3% phieu chi khong co chtfng ttf

goc dinh kem Neu hang ngan phieu chi, chon mot tram phieu thay dung co phieu thieu chtfng ttf goc thi m lu chon la tieu bieu

Tren thtfc te, KTV khong biet m lu co tinh dai dien hay khong Tuy nhien de co the tang kha nang dai dien cua mau thi KTV can kiem soat dtfdc qua trinh lay mau va kiem tra nhtf: xac dinh cd mau, xac dinh cac phan ttf dtfdc chon vao mau, kiem tra, danh gia ket qua

* Dan vi lay mdu: La cac phan tii rieng biet cau tong the Vi du, cac sec bang ke nop tien, cac nghiep vu

Chuong 7: Phuong phap kiem toan va KT chon mdu cong tac kiem toan

GIAO TRINH LY THUYET KllM TOAN

ghi Co tren so phu ngan hang, Hoa don ban hang hoac so' du No cac khoan phai thu khach hang Ddn vi lay m l u co the la mot ddn vi tien te, mot ddn vi hien vat hoac so" liidng

* Lay mdu kiem todn (goi tat la lay mlu): La viec xac dinh so" liidng mlu, kich cd m lu va ltfa chon cac phan tii ttf tong the dtfa vao mau de cho viec kiem toan Lay mau se giup KTV thu thap va danh gia bang chtfng kiem toan ve cac dac trtfng cua cac phan tii dtfdc chon, nham hinh hay cung co ket luan ve tong the Lay mau co the tien hanh theo phtfdng phap thong ke hoac phi thong ke

Cong viec chon mau de kiem toan la qua trinh chon mot so phan ttf goi la mau ttf mot tap hop cac phan tii goi la tong the va dung cac dac trtfng cua m lu de rut cac suy doan ve dac trtfng cua toan bo tong the

Qua trinh chon m lu la qua trinh KTV se sii dung cac

V r) 9

phtfdng phap, ky thuat ltfa chon nhtfng phan ttf tong the

•j

de xac dinh mau cho cong viec kiem toan

Sau da hinh mftu kiem toan vdi du cac dac tinh cua tong the va dam bao theo stf xet doan cua KTV thi cong viec kiem toan tiep theo la sii dung cac phtfdng phap kiem toan co ban va kiem toan tuan thu de kiem tra dtfcfi 100% cac khoan muc pham vi so dtf cua mot tai khoan hoac mot loai nghiep vu, giup KTV thu thap va danh gia bang chtfng cua cac so" dtf, nghiep vu co dac diem ttfdng ttf nhtf de hinh cac y kien ket luan

* Sai pham: La viec khong thtfc hien hoac thtfc hien sai thu tuc kiem soat, phat hien dtfdc qua cac thii nghiem kiem soat hoac cac sai lech ve thong tin hoac so" lieu phat hien dtfdc

Chuong Phuongphap kiem toan va KTchon mdu cong tac kiem toan

qua cac thii nghiem cd ban, ca nhan hoac tap the gay mot cach co y (gian lan) hoac khong co y (sai sot) Tong sai pham dtfdc tinh b ln g ty le loi hoac tong gia tri sai lech ve so' lieu

* Sai pham cd biet: La cac sai pham phat sinh ttf nhiing stf kien ca biet khong tai dien trtf xay nhtfng tinh huong dac biet co the dtf tinh trtfdc Sai pham ca biet khong dai dien cho sai pham cua tong the

* Sai pham co the bo qua: La mtfc sai pham toi da mot tong the ma KTV va cong ty kiem toan xet thay co the chap nhan dtfdc Sai pham co the bo qua la sai pham dtfdi mtfc yeu

* Ky thuat phan to (nhom, tang hoac Idp): La viec phan chia tong the cac tong the hoac cac nhom, moi«tong the hoac moi nhom la mot tap hdp cac ddn vi lay m lu co cung tinh chat (thtfdng la chi tieu gia tri)

Ky thuat phan chia mot tong the nhieu nhom nho hdn (goi la tang, to hoac ldp) ma cac ddn vi cung mot nhom l-6 nhtfng dSc tinh kha ttfdng dong vdi (thtfdng theo quy mo ltfdng tien) Cac tong the (to) se dtfdc chon m lu doc lap va \et qua cua cac mau co the dtfdc danh gia mot cach doc lap hoac tot hdp ttf suy rong ket qua cho toan tong the Nhiem /u ciia KTV la phai phan dinh to (tang, nhom, ldp) cho rach

01 de moi ddn vi mau co cung dac tinh chi thuoc mot to

Ky thuat phan to tong the co tac dung han che stf bien long cua cac khoan muc cac tong the Viec phan to lay se giup KTV co the chon m lu nho hdn va chinh xac hdn )ong thdi phan to tong the giup KTV tap trung cong viec :iem tra vao nhtfng khoan muc co gia tri 16n, co nhieu sai sot

GIAO TRINH LY THUYET KIEM TOAN

hoac co tinh chat bat thtfdng moi tong the Ttf giup KTV xac dinh nhiing phtfdng phap chon m l u thich hdp

Vi du, chon cac khoan phai thu de giti th it xac nhan, K'TV co the phan td doi vdi tong the va xac dinh phitcfng phap chon mdu nhii sau:

T ang Quy mo

40

Dac diem cua ta n g

Cac khoan phai thu co gia tri ldn hdn 100.000.000 VND

Chon m a u

Kiem tra 100%

9 300 Tat ca cac khoan co gia tri

ttf 20.000.000 den

100.000.000

Dtfa tren bang so' ngau nhien

150 Tat ca cac khoan co gia tri nho hdn 20.000.000

Chon he thong

20 Cac khoan co so dtf Co Kiem tra 100%

7.2.1.2 Ly can p h a i kiem todn tren cd sd m d u chon

Kiem toan tien hanh tren cd sd m l u chon va KTV phai chap nhan nhufng dieu khong ch ic chfin nao qua trinh thtf nghiem vi nhufng ly sau:

- KTV khong the tim kiem mot stf chac chan, chinh xac tuyet doi cua so' hoc (Vi BCTC khong the phan anh chinh xac tuyet doi moi hoat dong cua ddn vi)

- Cho du kiem toan toan bo thi KTV v l n khong the phat hien het cac sai pham hay co the dtfa dtfdc ket luan chinh xac tuyet doi vi co nhufng nghiep vu, stf kien khong dtfdc ghi

Chuong 7: Phuong phap kiem toan va KT chon mdu cong tac kiem toan

chep va phan anh vao BCTC (do nguyen nhan chu quan va

khach quan)

- Xet ve mat kinh te, neu kiem toan toan dien se khong hieu qua vi mat qua nhieu cong siic, chi phi va thdi gian Day la mot van de ma KTV, dac biet la KTV doc lap luon quan tam

- Bang chiing ma KTV thu diidc tren mau kiem toan khong phai la nhat ma no diidc bo sung tii cac nguon khac qua trinh kiem toan

• Xet ve tinh kip thdi cua thong tin, dac biet la kiem toan

noi bn, tien hanh kiem toan tren cd sd mau kiem toan se

dap ling difdc veu cau kinh doanh kip thdi phuc vu viec quan ly,

dieu hanh san xuat cua chu doanh nghiep

Vdi nhiing ly tren, mau diidc sii dung mot cach thong dung, bien cong tac kiem toan va phiidng phap, ky thuat lay mau kiem toan co mot vi tri quan trong kiem toan hien dai

9

7.2.1.3 R u i ro tii viec thiic hien p h iid n g p h a p k ie m todn chon m du

Khi thifc hien cac phifdng phap chon mlu, KTV thudng gap phai nhiing loai rui ro sau:

Rui ru lay mdu: La kha nang ket luan cua KTV dua tren kiem tra mau co the khac vdi ket luan ma KTV dat dUdc neu kiem tra tren toan bo tong the vdi cung mot thii tuc Co hai loai rui ro lay mau:

- Rui ro KTV ket luan rui ro kiem soat thap hdn miic rui ro thifc te (doi vdi thii nghiem kiem soat) hoac khong co sai

sot yeu thiic te la co (doi vdi thii nghiem cd

GIAO TRiNH LY THUYET KIEM TOAN

ban) Loai rui ro anh hudng den tmh htfu hieu cua cuoc kiem toan, va co the dan den y kien kiem toan khong xac dang

- Rui ro KTV ket luan rui ro kiem soat cao hdn mtfc rui ro thuc te (doi vdi thtf nghiem kiem soat) hoac co sai sot yeu thtfc te khong co (doi vdi thii nghiem cd ban) Loai rui ro anh htfcing den hieu qua cua cuoc kiem toan vi no thiidng dan den cac cong viec bo sung de chiing minh r i n g cac ket luan ban dau la khong dung

Rui ro ngoai lay mdu: La rui ro KTV di den mot ket luan sai vi cac nguyen nhan khong lien quan den cd m lu Vi du: KTV co the sii dung thu tuc kiem toan khong thich hdp hay KTV hieu sai bln g chiing va khong nhan dien diidc sai sot

Doi vdi ca thii nghiem kiem soat va thii nghiem cd ban, rui ro lay mau co the giam duoc bang cach tang kich cd mau, rui ro ngoai lay m lu co the giam dtfdc b ln g cach thiic hien dung dan viec lap ke hoach kiem toan, giam sat va soat xet lai qua trinh thiic hien kiem toan.ã ô

* Nguyen nhan cua rui ro

- Danh gia khong dung ve rui ro tiem tang: KTV co the danh gia sai lam ve rui ro tiem tang doi tiidng kiem toan KTV cho r in g co it sai pham yeu doi tiidng kiem toan non co xu hudng giam quy mo kiem toan

• Danh gia khong dung ve rui ro kiem soat: C h ln g han KTV qua lac quan vao he thong KSNB viec ngan chan, phat hien va siia chtfa kip thdi cac sai pham nen ho co xu hudng giam khoi ltfdng, quy mo m lu kiem toan can thiet Ket qua la KTV khong phat hien het cac sai pham

Chuong 7: Phuong phap kiem toan va KT chon mdu cong tac kiem toan

- Ltfa chon thu tuc kiem toan khong thfch hop va thtfc

•j *)

hien cung viec kiem toan khong hop ly? KTV co the chon cac thtf nghiem kiem toan khong phu hop vdi muc tieu kiem toan (Vi du: De xac dinh cac khoan phai thu chtfa dtfdc ghi so day du thi KTV stf dung thii tuc gtfi thtf xac nhan)

Tom lai: KTV co the kiem soat dtfdc rui ro chon m lu va co kha nang giam rui ro khong chon mau tdi miic co the chap nhan dtfdc thong qua lap ke hoach va giam sat viec thtfc hien ke hoach mot cach chu dao, dong thdi phai thtfc hien cac thu tuc kiem soat chat ltfdng chat che va thfch hop doi vdi cong viec kiem toan

7.2.2 Cac loai mau

M;\u gom loai: Mau thong ke va mau phi thong ke

7.2.2.1 M au thong lie

M lu thong ke la m lu dtfdc sii dung phtfdng phap toan hoc de tinh toan cac ket qua thong ke co tmh he thong Do do, cho phep KTV co the dtf kien dtfdc cac rui ro cho m lu kiem toan bln g phtfdng phap toan hoc ttf tmh dtfdc kich thtfdc, c3 m l u can thiet de han che rui ro lay m lu d mtfc KTV da dtf ki£n trtfdc

Mau thong ke co hai dac diem cd ban sau:

- Cac phan ttf dtfdc ltfa chon mot cach nglu nhien vao mlu; - Stf dung ly thuyet xac suat thong ke de danh gia ket qua mau, bao gom ca viec dinh ltfdng rui ro lay mau

Khi tien hanh chon m lu thong ke KTV co the dinh ltfdng dtfdc cac loai rui ro qua trinh chon m lu b ln g cac phtfdng

GIAO TRlNH LY THUYET KIEM TOAN

p h a p t o a n hoc, tif co t h e t i n h dUdc cd m a u c a n t h i e t de h a n che dUdc cac loai rui ro lay m a u d miic KTV da dtf k i e n trudc

7.2.2.2 M du p h i thong ke

Mau phi thong ke la mau dUdc chon tren cd sd xet doan mang tinh nghe nghiep cua KTV

M lu phi thong ke khong co mot hoac khong co ca hai dac diem cua mau thong ke noi tren Do do, chon mau phi thong ke, KTV khong dinh ltfdng dtfdc rui ro cho m lu; thay vao do, cac ket luan dtfdc tiep can vdi cac tong the tren mot can cti phan doan nhieu hdn Tuy nhien, phtfdng phap lay m lu phi thong ke co ifu diem la chi phi it va ddn gian, nen phtfdng phap van difdc sti dung mot cach rong rai kiem toan hien nay, nhat la doi vdi cac loai thti nghiem tren tong the tUdng doi nho

Luu v: Viec ltfa chon nen sti dung mau thong ke hay mau phi thong ke cho hieu qua nhat va dam bao thu thap dUdc day du bang chting kiem toan thich hdp la thuoc vao viec xet doan nghe nghiep cua KTV va tting trtfdng hdp cu the

7.2.3 P h tid n g p h a p c h o n m a u

Chting ta biet ring, doi ttfdng cua kiem toan noi chung la moi hoat dong hoat dong kinh doanh cua cac ddn vi Trong cac doi ttfdng cua kiem toan, chung ta quan tam vao cac hoat dong tai chinh- ke toan bao gom nhtfng nghiep vu cu the, nhtfng tai san cu the, nhtfng chtfng ttf, thu tuc cu the va thudng duoc bieu hien bang so tien xac dinh Hoat dong kinh te cua ddn vi vo cung phong phu, da dang va phtfc tap ma ke toan phai phan anh, ghi chep tren cac hoa ddn, chtfng tti, so sach, bao cao Do kiem toan khong the kiem toan dtfdc ta t ca cac hoat dong

Chuong 7: Phuong phap kiem toan va KT chon mdu cdng tac kiSm toan

do, du b iet r i n g muon xac n h a n dung ve doi tifdng kiem toan thi phai kiem t r a t o a n dien T r o n g chuan mile lai khong cho p h e p cong tac kiem t o a n bo q u a nhutng s a i pham yeu de loai trtf rui ro tiem tang, rui ro kiem soat, giam toi da rui ro p h a t hien M a t k h a c kiem to an tao n ie m t i n cho nhutng “ngUdi q u a n t a m ” Nhutng ngUdi q u a n t a m khdng can va cung k h o n g t h e biet h e t dUdc t a t ca ky thuat n g h i e p vu cua “nghe” tai c hinh, ke toan Tuy nhien, ho cung khong can biet chmh xac ma chi can biet thifc trang tai chinh va ket qua hoat dong cua ddn vi T r e n giac khac, xet t r e n khia canh quan he giuta ldi ich va chi phi thi kiem to an t o a n dien la phi kinh te Nhif vay, yeu c au ve c h a t lifdng kiem t o a n vdi kha nang xac minh toan dien cac doi tifdng kiem t o a n da phat sinh mau thuan Chia k h o a de md bi q u y e t cho viec giai q u y e t mau t h u l n t r e n

9 x

chinh la phudng phap kiem toan chon mau theo tinh than: vdi

so lifdng thich hdp, vdi tinh dai dien cao cua mau chon se giup KTV vln dam bao chat ltfdng kiem toan vdi thdi lifdng co han va chi phi kiem toan thap

Co hai phudng phap chon mau la: - Phtfdng phap chon mau xac su&t

- Phtfdng phap chon mlu phi xac suat

7.2.3.1 P hiidng p h a p chon m d u xac x u a t

Phudng phap chon mau xac xuat la phudng phap chon m au co hai dac diem sau:

- Cac phan tu dUdc lua chon ngau nhien vao m lu;

- Sii d u n g ly t h u y e t xac s u a t t h o n g k e de d a n h g ia k e t q u a m a u , bao gom ca viec din h lUdng r u i ro la y m a u

GIAO TRiNH LY THUYET KI^M TOAN

Phtfdng phap se dam1 bao moi phan tii cua tong the deu co cd hoi nhu de dtfdc ltfa chon vao m lu

•> •> y

Kiem toan vien can ctf tif tong the chon mau hay mot so mAu bat ky ttf cac so nglu nhien Phtfdng phap co dSc trtfng la co tinh khach quan Dieu dang ltfu y d day la ket qua cua ltfa chon ngau nhien la mot m lu khong thien lech, chtf

/ ^ 9 9

chtfa chac da la mau dai dien dtfdc cho tong the Cach ltfa chon v&n ton tai nhtfng rui ro la mau dtfdc chon khong chtfa dtfng cac dac trtfng chu yeu cua tong the, nhien mtfc rui ro dtfdc blng cac cong thtfc thong ke

Mot van de thtfc tien can chu y chon m l u ng&u nhien la trtfdng hdp tong the dung de lay m l u khong phai la tong the thtfc stf Noi cach khac, dai dien vat chat cua tong the khong day du Vi du thtfc te chi la 1000 l&n nhtfng chi dtfdc chtfng minh blng 900 phieu chi Vi vay, mau dtfdc ltfa chon nglu nhien se khong dai dien cho tong the

Trong chon mau nglu nhien, cac ky th u a t thtfdng dtfdc stf dung de chon m lu bao gom: bang so' ng&u nhien, chon m l u theo chtfdng trinh may vi tmh, va chon m lu he thong

Phtfdng phap chon m lu co the svf dung cho ca m lu thong ke va mau phi thong ke De lay m l u thong ke thi KTV bat buoc phai sii dung phtfdng phap chon m l u xac suat De lay mau phi thong ke, KTV ctfng co the stf dung phtfdng phap chon mau xac suat nhien cach lam it dtfdc cac KTV ap dung

* Cac ky thuat su! dung chon mdu xac suat bao gom: a.i Bdng so ngau nhien

Chuong 7: Phuong phap kiem toan va KT chpn mdu cdng tac kiem toan

Bang so' ngau nhien la mot bang liet ke n g lu nhien cac chut so' doc lap, duoc sip xep mot cach thuan ldi dtfdi dang bang bieu de lam de dang cho viec chon cac so' ngau nhien vao mlu

Bang bao gom nhieu so' ngau nhien difdc s i p xep cac cot va ddng theo kieu ban cd, moi so gom chut so Vdi mau bieu bang nhif vay se dam bao cho moi so' moi hang, moi cot deu duoc ltfa chon dai dien vdi so' lifdng tifdng difdng

Quy trinh sif dung bang so' ngau nhien bao gom btfdc sau:

- Budc 1: Xay dtfng mot he thong danh so' cho tong the:

Trifdc tap hdp cac so' ngau nhien co the difdc chon ttf bang, KTV can xem xet viec danh so cho moi phan tut tong the

Trong trtfdng hdp cac phan tii tong the da dtfdc danh so' trifdc va cach danh so' phu hdp vdi viec sU dung bang thi KTV co the stf dung de ltfa chon m lu

n x *) 9

Trong trifdng hdp cac phan tu tong the khong difdc danh so trifdc hoac danh so' mot cach khong lien tuc, hoac danh so theo he thong khac he thong thap phan thi KTV phai xay dtfng mot he thong danh so' cho tong the

- Budc 2: Xay dtfng quan he gitfa bang so' n g lu nhien vdi

tong the, tiic thiet lap mot stf quan he tifdng tfng giuta cac so

lieu cua bang vdi cac phan tif tong the: Moi quan he dtfdc thiet lap blng viec quyet dinh so cac chut so" se difdc stf dung bang so' nglu nhien va stf lien ket cua chung vdi he thong danh so' tong the Co the co tinh huong xay sau day:

Trtfdng hdp 1: Cac so dtfdc ma hoa cho doi ttfdng kiem • toan cung gom chtf so' nhtf cac chtf so ngau nhien bang

GIAO TRINH LY THUYET KIEM TOAN

Khi co quan he ttfdng quan 1-1 giiia dinh ltfdng doi ttfdng kiem toan vdi cac so nglu nhien bang ttf no da dtfdc thiet lap

Trtfdng hdp 2: Cac so thtf ttf cua doi ttfdng kiem toan gom so ltfdng chtf so it hdn Trtfdng hdp doi hoi KTV phai xac dinh trtfdc cac cach: hoac la lay cac chtf so" dau, hoac la lay chtf so gitfa (neu co), hoac la lay cac chtf so"cuol cac chtf so" ngau nhien

Trtfdng hdp 3: Cac so" thtf ttf cua doi ttfdng kiem toan 16n hdn Khi doi hoi KTV phai xac dinh xem lay cot nao bang lam chinh va chon them nhtfng hang so" d cot phu cua bang Chang han: v<3i doi ttfdng co chtf so" can ghep cot chinh vdi hang chtf so cua mot cot phu nao de dtfdc so co chtf so

- Biidc 3: Xay dtfng htfdng stf dung bang: Htfcing stf dung bang se xac dinh nhtfng chtf so KTV se stf dung cot va phtfdng phap doc bang KTV co the chon cac so" theo chieu doc (theo cot), hay ngang (theo hang), co the chon cac so dau tien, d gitfa hay cuoi cung ho&c ngtfdc (ttf dtfdi len)

Htfcing sii dung bang dtfdc xac dinh mot cach y nhtfng phai dtfdc xay dtfng trtfcic va dtfdc tuan thu mot cach nhat quan qua trinh chon mlu

- Budc 4: Chon diem b i t dau: So" dtfdc ltfa chon la diem b i t dau dtfdc xac dinh y no se la phan ttf dau tien dtfdc dtfa vao mau va la vi tri ma htfdng stf dung bang dtfdc b i t dau Viec chon ltfa cua KTV la nglu nhien, bat ky ma khong theo mot quy luat nao ca Bdi vay to the dung but chi cham ngau nhien vao mot diem nao va dtfng so" n g lu nhien g i n diem nhat lam htfdng xuat phat cua qua trinh chon so" ngau nhien

C h u o n g 7: P h u o r tg p h a p k i e m t o a n v a K T c h p n m d u t r o n g c d n g t a c k i e m t o a n

Trong qua trinh ap dung bang so ngau nhien, KTV gap lai tren lo trinh mot so' da xuat hien mot lan va da dtfdc chon vao mau Trtfdng hdp co hai cach giai quyet:

Thu nhat, KTV co the ap dung mau khong lap lai nghia la khong chap nhan mot phan ttf dtfa vao mau nhieu hdn mot lan va se bo qua so' lieu de ltfa chon so' lieu ke tiep

Thtf hai, KTV se ap dung mau lap lai nghia la chap nhan mot phAn tii dtfa vao mau nhieu hdn mot lan va se xem nhtf so' lieu se chon vao mau mot lan ntfa

Ca hai cach giai quyet deu dtfdc chap nhan lay mau kiem toan vdi cac cong thtfc thong ke thich hdp, nhien viec sii dung mau khong lap lai dtfdc tfa chuong hdn

Phtfdng phap mat nhieu thdi gian, va co the sai sot ltfa chon Nd it dtfdc ap dung kiem toan

(i.2 Chon mdu ngau nhien theo chtfdng trinh may vi tinh

Trtfdng hdp KTV stf dung may tinh qua trinh kiem toan, cac may tinh cd the da dtfdc cai san cac chtfdng trinh chon ltfa cac so' ngau nhien

Khi stf dung chtfdng trinh chon m lu , KTV cung phai tuan thu 2 btfdc dau tien theo cach chpn m lu Bang so n g lu nhien la danh so cho cac phan ttf tong the va cung phai xay dtfng dtfdc moi quan he gitfa cac so ciia tong the vdi cac so' ngau nhien dtfdc tao ttf may tinh

Nhtf vay, dau vao chtfdng trinh can cd: so' nho nhat va so ldn nhat so day so thtf ttf cua ddi ttfdng kiem toan, so lifdng cac so ngau nhien can cd va cd the can cd mot so' ngau nhien la diem xuat phat Con dau thtfdng !a mot bang ke sd

a"

ng lu nhien theo trat ttf ltfa chon hoac theo day so" t&ng dan ho&c ca hai

Chon m lu nglu nhien bang chtfdng trinh may tinh co the loai bo dtfdc nhutng so" khong thich hdp, ttf dong loai bo nhutng phan tuf hi trung lap va ttf dong phan anh ket qua vao giay td lam viec

Phtfdng phap dtfdc nhieu ceng ty kiem toan van dung bien vi no tiet kiem thdi gian, giam kha nang sai sot cua KTV ltfa chon so"

a Chon mdu co he thdng

Chon mau he thong la cach chon de cho chon dtfdc cac phan tii tong the co khoang cach deu (khoang cach mlu)

Day la phtfdng phap chon theo khoang cach xac dinh tren cd sd kich cd cua quan the va so" ltfdng m lu can chon

Nguyen tac cua phtfdng phap la ke tuf mot diem xuat phat ngau nhien dtfdc chon, se ltfa chpn cac phan tii cach mot khoang cach co" dinh Khoang cach co" dinh dtfdc tinh bang cach chia so" p h ln tii ciia tong the cho so" phan tii cua m lu

Vi du: neu tong the co kich thtfdc (N) la 5.500 don vi va cd m lu can chon (n) la 180 thi khoang cach m l u (k) se dtfdc tinh nhtf sau:

k = N/n = 5.500/180 = 30.55 Gam tron 30 - thong thtfdng phai lam tron xuong de co the chon du m l u theo yeu clu)

Sau chon mot ddn vi mau dau tien (m,) trdng khoang ttf phan ttf nho nhat (xj den phan ttf cong vcli khoang cach mau k: (x, + k)

Chuong 7: Phuong phdp kiem toan va KT chpn mdu cong tac kiSm toan '■ ■■ —— i— ■ ■■ ■gg^sggg— 1— ga—

x, < m, < x, + k (1 < m, < + 30)

Tiep xac dinh ddn vi m lu ke tiep theo cong thiic: m2= m, + k

Khai quat hdn ta co cong thiic: m,= ra,., + k

Tiep theo vi du tren thi m, = 20; m2 = 50; m3 = 80 cho den chon du 180 ddn vi mau

Phiidng phap ddn gian va d i lam Tuy nhien no co han che la m lu chon thtfdng bi thien lech, khong dai dien cho tong the neu cac phan tii tong the khong difdc s&p xep hoan toan ngau nhien

Co the sii dung nhieu diem xuat phat n g lu nhien de kh&c phuc han che hoac ap dung phtfdng phap chon m lu n g lu nhien khac

Kinh nghiem chi rin g ling dung phiidng phap chon m lu he thong thi can phai sii dung it nhat diem xu&t phat Khi sii dung nhieu diem xuat phat thi khoang cach m lu phai duoc dieu chinh bang cach lay khoang cach m lu hien tai nhan vdi so" diem xuat phat nglu nhien can thiet Theo vi du nhii tren thi khoang cach m lu hien tai la 30 va vdi so diem xuat phat ng lu nhien can thiet la thi ta cd khoang cach m l u dieu chinh la 150 (30 x 5) diem xuat phat difdc ltfa chon ngau nhien khoang tif den 150 Sau dd tat ca cac khoan muc ddn vi cach mot khoang k = 150 se dtfdc chon ke tif cac diem xuat phat ban dau

GIAO TRINH LY THUYET KIEM TOAN

7.2.3.2 P hiidng p h d p chpn m d u p h i xa c s u a t

Phtfdng phap chon m&u phi xac su a t la phudng phap chon mau khong co mot hoac khong co ca hai dac diem sau day:

- Cac phan tu dtfdc ltfa chon ngau nhien vao mau;

- Stf dung ly thuyet xac suat thong ke de danh gia ket qua mau, bao gom ca viec dinh ltfdng rui ro lay mau

Khac vdi phtfdng phap chon mau xac suat, phtfdng phap se khdng cho cac phan ttf cd cd hoi bang de dtfdc chon vao mau ma KTV se quyet dinh phan ttf nao dtfdc ltfa chon vao mlu

Phtfdng phap chi ap dung lay m&u phi thong ke; nd khdng dtfdc chap nhan lay m&u thong ke Khac vdi phtfdng phap xac suat la dtfdc ap dung cho ca mau thong ke va phi thdng ke

Thtfc te cho thay, chon mau ngAu nhien du cd nhieu tfu viet song van khdng phat huy dtfdc tac dung neu sai sdt yeu lai phan bd" tap trung theo nhiing khoi quan the xac dinh hoac neu tong the cd quy md nho Trong trtfdng hdp nay, neu cdng viec lam quen vdi doi ttfdng kiem toan da dtfdc thtfc hien tot va kha nang nhay cam cua KTV ldn thi cac cach chon dien hinh thtfdng mang lai ket qua kha quan hdn chon mau thong ke

* Chon mdu phi xac suat co the theo mot ba cach sau: b Chon theo 16 (khoi)

Chon theo lo la cach chon mot tap hdp cac ddn vi ke tiep mot tong the Mot phan ttf dau tien cua lo da dude chon thi cac phan ttf lai cua lo se tii dong dtfdc chon

Chuong 7: Phuong phap kiem toan va KT chqn mdu cdng tac kiem toan

M&u dtfdc chon co the la mot khoi lien hoac nhieu khoi rdi gop lai

Chiing han, chon mot mliu bao gom tat ca cac phieu chi cua thang 1,6, 12 de danh gia cho cac nghiep vu chi nam

Viec chon mau theo lo de kiem toan doi vdi cac khao sat nghiep vu, tai san, hoac khoan muc chi dtfdc ap dung da nam ehac tinh hinh cua ddn vi dtfdc kiem toan va co so' ltfdng cac khoi vtfa du Do viec xac dinh cac mau cu the can dac biet chu y den cac tinh huo'ng dac biet nhtf: thay doi nhan stf, thay doi he thong ke toan va chinh sach kinh te, tinh thdi vu cua nganh kinh doanh Tuy nhien theo cac chuyen gia kiem toan thi so' hdp ly cho phan ldn tinh hinh, so ltfdng it nhat la khoi ttf thang khac

b.2 Chon bat ky (tinh cd)

9 \

Day la phtfdng phap de KTV chon mau bang cach nghien ctfu qui tong the, va ltfa chon cac phan ttf m&u ma khong

/ \ y ty

chu y den quy mo, nguon goc hoac cac dac diem phan biet khac cua chung de co' gang co dtfdc mot mau kiem toan khach quan

Nhtfdc diem ldn nhat cua cach ltfa chon la KTV rat kho co che hoan toan vo ttf ltfa chon cac phan ttf m&u, no se thuoc vao thdi quen cua cac KTV rat nhieu Vi du co KTV thich ltfa chon cac khoan muc d dau trang, co KTV thich khoan muc d cuo'i trang, co KTV thich khoan muc co so' tien ldn

b-3 Chon mdu xet doan

Trong trtfdng hdp nay, KTV se stf dung stf phan doan nghe nghiep cua minh ltfa chon cac phan ttf cua m&u Mot

GIAO TRiNH LY THUYET KIEM TOAN

dieu ltfu y ltfa chon m&u theo phtfdng phap KTV muon thu dtfdc mot mAu co tinh dai dien phai chu y cac van de sau:

- Neu co nhieu loai nghiep vu can dtfdc kiem tra thi nhat thiet moi loai nghiep vu chu yeu ky phai dtfdc ltfa chon

- Neu co nhieu ngtfdi chiu trach nhiem ve nghiep vu ky ke toan thi nghiep vu cua moi ngtfdi nen co m&t mliu dtfdc chon

Dac biet ltfu y trtfdng hdp nam cd stf thay doi ve nhan stf thi tranh trtfdng hdp m&u chi tap trung vao khao sat nghiep vu cua nhan vien thay doi dd

- Cac khoan muc, nghiep vu, chtfng ttf cd so' tien ldn se dtfdc ltfa chon nhieu hdn

- Cac nghiep vu cd kha nang sai sdt yeu se dtfdc ltfa chpn nhieu hdn

Tom lai, cac phtfdng phap chpn mau phi xac suat tren thtfdng cd ich va phai dtfdc ttf dong stf dung nhtf cac cdng cu kiem toan Trong rat nhieu tinh huo'ng, chi phi cua chpn xac suat cao hdn so vdi ldi ich ma chung mang lai Cach chpn m£u phi xac suat cd tfu diem no’i bat cua nd la chi phi thap va tien hanh ddn gian hdn nhieu so vdi cac phtfdng phap ltfa chpn xac suat Cach chpn xac suat de de lay mliu dtfdc tfa chuong vao bat ctf nao nd ap dung dtfdc nhtfng phai xet den moi quan he gitfa rui ro va ldi ich

7.2.3.3 Ky th u a t p h a n to (nhom )

Ky thuat phan to’ la viec chia mot tong the ldn cac tong the (tong the thtf cap), cac phan ttf ttfdng doi dong nhat theo mot tieu thtfc nao dd

Muc dich cua viec phan nhom la lam giam tinh bien dong cua cac phan ttf moi nhom de lam giam cd mau ma rui ro lay mau khong tang ttfdng tfng Tmh chat cua cac nhom can dtfdc xac dinh ro rang de cho mot dcfn vi lay mau chi thuoc ve mot nhom nhat

Phan to la viec lam trtfdc tinh toan cd mau cua KTV va stf ltfa chon cac phan ttf cua mau kiem toan Khi phan to cac tong the co the dtfdc danh gia rieng le hoac ket hdp de tfdc

x

ltfdng ve nhtfng dac trtfng cho toan bo tong the ldn

Doi vdi cac phAn ttf cd dac trtfng bat thtfdng khac biet se dtfdc tach tong the rieng biet cd tinh dong nhat hdn tong the da dtfdc phan to

Ky thuat phan to cd rat nhieu tfu diem, nd giup KTV lay dtfdc m lu dai dien dtfdc cho tong the ldn de dang, dong thdi kich thtfdc mau dtfdc ltfa chon ttf cac tong the se nho hdn rat nhieu so vdi viec ltfa chon ttf tong the ldn Ben canh dd, ky thuat giup KTV gan vdi viec chon mau vdi tinh veu, ke ca viec ap dung cac thu tuc kiem toan thich hdp cho mdi tong the Nhtf cac phan ttf cd tinh yeu thi KTV cd the kiem toan toan bo, neu khdng thi chon phtfdng phap kiem toan thich hdp

7.2.4 Quy trinh chon mau k iem toan

7.2.4.1 K h a i q u a t chung ve qui tr in h chpn m d u

Lay mAu kiem toan cd the dtfdc ap dung cho ca thtf nghiem tuan thu va ca cac thtf nghiem cd ban, nhien doi vdi cac thtf nghiem tuan thu thi quy trinh lay m&u thtfdng chi thich hdp vdi cac thu tuc kiem soat da de lai b&ng chtfng ve stf thtfc

GIAO TRiNH LY THUYET KIEM TOAN

hien Vi du: chut ky cua nhutng ngtfdi chiu trach nhiem tren cac chiing ttf cho phep nghiep vu dtfdc thtfc hien

Quy trinh lay mau kiem toan co the dtfdc thtfc hien theo hai loai chtfdng trinh lay mAu la: Chtfdng trinh lay mau thuoc tinh va chtfdng trinh lay mau theo ddn vi tien te

- Chitting trinh lay mdu thuoc tinh: La mot phtfdng phap thong ke dtfdc dung de tfdc tinh ty le cua cac phan ttf mot

tong the co chtfa mot dac diem hoac mot thuoc tinh dtfdc KTV quan tam Ty le dtfdc goi la tan so" xuat hien va no dtfdc xac dinh bang ty le gitfa sd cac phan ttf cd chtfa thuoc tinh dac thu su vdi Long su phan ttf trung tong the

Chtfdng trinh chon mau thuoc tinh dtfdc ap dung bien vdi cac thtf nghiem tuan thu giup KTV xac dinh mtfc danh gia thich hdp ve rui ro kiem soat Tuy nhien, chtfdng trinh lay m lu loai cung cd the dtfdc sii dung cho cac thii nghiem cd ban dac biet trtfdng hdp cac thtf nghiem cd ban va thtf nghiem tuan thu dtfdc tien hanh dong thdi

Qua trinh chon mAu thuoc tinh la phtfdng phap thong ke de tfdc tinh ty le cua cac phan ttf tong the cd chtfa mot dac diem hoac mot thuoc tinh dtfdc quan tam (Cd bao nhieu phan ttf cd dac diem hoac thuoc tinh nay?)

_ #| •)

Vi du 1: Tong the X cd thuoc tinh a, b, c, d e Vay cd bao nhieu phiin ttf cd thuoc tinh a, b, c, d, e va cac phan ttf cua moi thuoc tinh dd chiem ty le bao nhieu % cua tong the Ty le goi la tan so xuat hien.

Tan so xuat hien dtfdc tinh bang ty so' cua cac phan ttf cd chtfa thuoc tinh dac thu so vdi tong so' phan ttf tong the (tan so xuat hien dtfdc tinh bang ty le)

Chuong 7: Phuong phap kiem toon va KT chpn mdu cong tac kiem toan

Vi du 2: Trong tong the X co m phan ttf chtfa thuoc tinh a Vi vay, tan so xuat hien cua a la f(a) = ma/X

Kiem toan vien thtfdng quan tam den stf xuat hien cua cac ngoai le cac tong the va xem tan so" xuat hien cung la tan so

lech lac hoac tan so" sai so.

'lan so lech lac = - f(a)

Mot ngoai le viec chon mau thuoc tmh co the la cuoc khao sat stf lech lac cua qua trinh kiem soat hay sai so ve tien te, thuoc la cuoc khao sat kiem soat hay khao sat cd ban

Vi du 3: Gia stf KTV muon xac dinh ty le phan tram cua cac ban hoa ddn ban hang ma khong co dinh kem cac chtfng ttf van chuyen Co mot ty le thuc te nhtfng chtfa dtfdc biet cua cac chtfng ttf van chuyen khong dinh kem Tan so lech lac mau dtfdc dtfng de tfdc tinh bang phtfdng phap thong ke tan so" lech lac cua tong the So" tfdc tinh dtfdc bieu dien nhtf mot tfdc tinh khoang cach chtfa dtfng tan so" lech lac thtfc te" cua tong the Hdn ntfa, khoang cach co the la mot bien hoac hai bien Mot khoang cach hai bien cho cac gidi han tren va dtfdi cua tan so lech lac Thi du, KTV co the ket luan la ty le cac hoa ddn ban hang khong co di'nh kem la khoang ttf 2% den 4% vdi tin cay la 95%

Phan phoi mau: Qua trinh xac dinh tan so lech lac cao nhat cua tong the (CUER) d mot tin cay nhat dinh cua mot so ltfdng nhat dinh cac ngoai le mot m lu dtfdc dtfa vao viec stf dung quy luat phan phoi mau toan hoc

Gia stf la co mot tong the gom 300 hoa ddn ban hang, KTV chon ngau nhien mot mau gom 50 hoa ddn ttf tong the

GIAO TRINH LY THUYET KIEM TOAN

Vay xac suat hoa ddn khong dinh kem chiing tii van chuyen d tong the (p) la bao nhieu? Biet rSng tin cay la 0,95 ; tan suat (ty le) xuat hien hoa ddn khong dinh kem chiing tii van chuyen d mau la 0,05 Ap dung phtfdng phap tfdc ltfdng khoang tin cay cua thong ke xac suat ta xac dinh dtfdc p n&m khoang (-0,01-1,11)

Xac suat cua tiing so' ltfdng kha di cac sai lech mAu hinh quy luat phan phoi mlu Quy luat phan phoi mau cua tong the m lu mo ta b tren dtfdc trinh bay tren bang sau:

B a n g so 7.1: Xac suat cua ttfng tan so' lech lac So ltfdng cac

lech lac • •

Ty le % c u a

stf lech lac • • • Xac s u a t

Xac s u a t t i n h d o n

1 0,0769 0,0769

2 0,2025 0,2794

3 0,2611 0,5405

4 0,2199 0,7604

5 0,1360 0,8964

6 10 0,06576 0,9620

7 12 0,0260 0,9880

8 14 J 0,1200 1,0000

Co the thay rSng bang tren la vdi mot m l u gom 50 phan ttf dtfdc chon ttf mot tong the co tan so' lech lac la 5% thi kha nang chon dtfdc mot m l u co it n h a t mot sai trech la 92,31% (1-0,0769)

Chuong 7: Phuong phap kiem toan va KT chpn mdu cdng tac kiem toan

TUng tan so" lech lac cua tong the va ttfng dung ltfdng mau co mot quy luat phan phoi m&u rieng dtfdc xac dinh b lng phtfdng phap toan hoc Quy luat phan phoi cua dung ltfdng mau gom 100 phan tii ttf mot tong the co t&n so" lech lac la 5% thi khac vdi dung ltfdng mau tren, cung nhtf khac vdi quy luat phan phoi cua mot dung ltfdng gom 60 phan tii tCf mot tong the co t i n so" lech lac la 3%

Trong nhiing tinh huong thtfc te", KTV khong chon lap lai

9 ✓ ^ 9

til cac tong the da biet Ho chon mot mau tit mot tong the chtfa biet va lay mot so lech lac dac trtfng mau

Kiem toan vien sii dung cac bang thong ke de xac dinh cac ket qua thong ke cua qua trinh chon m lu thuoc tinh nhtf mot cach de tiet kiem thdi gian Nhiing bang dtfdc lap ti* quy luat phan phoi mau dtfdc mo ta d tren luon co s i n va d i stf dung Cai kho nhat la doi thong tin chinh xac nhtf KTV mong muon thi khong co s in tren bang Thong thtfdng thi van de co the giai quyet blng cach them vao

- Chtfdng trinh lay mdu theo ddn vi tien te: La quy trinh chon m lu dtfdc sii dung de xem xet kha nang so" dtf cua

mot tai khoan hoac mot loai nghiep vu dtfdc bao cao sai mot cach nghiem hay khong Day la chtfdng trinh chon m lu dtfdc sii dung cho cac khao sat cd ban bdi vi phtfdng phap rat ddn gian ve mat thong ke nhtfng co the mang lai mot ket qua dtfdi dang tien Chon mau theo ddn vi tien te dtfdc goi la chon m lu theo so" tien tich luy hoac chon m lu vdi ty le kha di so vdi quy mo

Trong qua trinh kiem toan, mac du KTV tien hanh chon mau theo chtfdng trinh chon mau thuoc tinh hay chon mau theo

GIAO TRINH LY THUYET KIEM TOAN

ddn vi tien te thi qua trinh chon m lu cung dUdc tien han h theo quy trinh nhat dinh

7.2.4.2 Quy trin h chpn m d u kiem to d n

a Mot sd thuat ngu

- Rui ro cua viec danh gia rui ro kiem soat qua thap (Acceptable risk of assessing control risk too low-ARACR): la

^ ty

rui ro ma KTV san sang chap nhan la qua trinh kiem soat co hieu qua tan so lech lac th\Jc cua tong the ldn hdn tan so' lech lac chap nhan diidc

- Thuoc tinh: Dac diem dang diidc khao sat qua trinh ting dung

- Tan so lech lac tren tinh diidc (Computed upper exception rate - CUER): la tan so lech lac cao nhat tong the miic ARACR nhat dinh Diidc xac dinh tir bang chon m lu thuoc tinh

- Lech lac: Mot ngoai le so vdi thuoc tinh cua phan tu mlu

- Tan so' lech lac Udc liidng cua tong the (Estimated population exception rate - EPER)

- Dung liidng m lu ban dau: Dung liidng m lu diidc xac dinh tii cac bang chon mau thuoc tinh

- Yeu to' scfa sai gidi han: Yeu to' phan tac dung cua cac quy mo tong the nho diidc dung de lam dung liidng mau ban dau

- Tan so' lech lac m lu (Sample exception rate - SER): So liidng cac lech lac cua m l u diidc chia cho dung liidng m lu

Chuong Phuong phap kiem toan va KT chon mdu cong tac kiem toan

- Tan so lech lac chap nhan dUdc (Tolerable exception rate - TER): Tan so lech lac ma KTV chap nhan doi vdi tong the

va van san sang de giam miic danh gia cua rui ro kiem soat

b Quy trinh chon mdu trung kiem todn

Quy trinh lay mau kiem toan thudng bao gom cac budc sau: Budc 1: Xac dinh muc tieu thii nghiem

Budc 2: Xac dinh cac thuoc tmh va tinh trang lech lac (dieu kien sai pham)

Budc 3: Xac dinh tong the dtfdc chon mau va ddn vi mau chon Budc 1: Xac dinh ty le lech lac cho phep va rui ro cua viec danh gia rui ro kiem soat qua thap

Budc 5: Udc doan ty le lech lac cd the cd cua tong the

Budc 6: Xac dinh phudng phap lua chon cac phan tii cua mau

Budc 7: Xac dinh cd mlu (kich thudc mlu)

—

Budc 8: ThUc hanh lay mau (chon ltfa va kiem tra cac phan tii cua mau)

Budc 9: Danh gia ket qua lay mlu kiem toan

Budc 10: Dan chting b&ng tai lieu quy trinh lay m lu kiem toan flap tai lieu ve trinh tif thu tuc lay mau kiem toan)

Sau day la noi dung cu the cua cac budc qua trinh lay mau cho cac thii nghiem kiem soat

Btfdc 1: Xac dinh muc tieu thtf nghiem

- Ddi vdi quy trinh chon mau thuoc tinh (doi vdi cac thii nghiem tuan thu)

GIAO TRINH LY THUYET KIEM TOAN

Muc tieu cua thtf nghiem tuan thu la n h l m thu thap cac bang chung ve sU thiet ke va hoat dong hutu hieu ciia he thong kiem soat noi bo KTV thuc hien cac thu nghiem kiem soat de kh&ng dinh mUc rui ro kiem soat da dUdc danh gia giai doan lap ke hoach kiem toan

Xac dinh muc tieu thu nghiem la budc dau tien va rat quan trong, no quyet dinh den toan bo quy trinh lay m l u kiem toan

Khi xac dinh muc tieu thii nghiem can luu y:

+ Muc tieu kiem toan phai ro rang va da dUdc du kien chudng trinh kiem toan

+ Muc tieu kiem toan phai dupe cu the hoa theo tUng cd sd dan lieu

+ Muc tieu kiem toan phai tich cUc va co kha nang thuc hien dupe

Vi du: KTV muon thii nghiem stf hutu hieu cua thu tuc kiem soat noi bo cua ddn vi viec doi chieu giuta hoa ddn va phieu nhap de chuan bi cho cac thii tuc th a n h toan tien mua hang KTV thudng quan tam den: Viec doi chieu co thiic hien dUdc hay khong?; Stf chmh xac cua qua trinh doi chieu?; Co de lai dau vet cua stf kiem soat hay khong?

- Doi vdi qua trinh chpn m lu theo ddn vi tien te (ap dung vdi cac thu nghiem cd ban) muc tieu cua cac khao sat la xac

dinh cac sai so Udc tinh tong the dang dUdc kiem toan va quyet dinh lieu tong the co dupe trinh bay trung thtfc h d p ly hay khong Gidi han cua sai so" Udc tinh chpn m l u theo ddn vi tien te dtfdc coi la nhutng gidi han sai so' Viec xac dinh gidi han dtfdc tien hanh theo trinh ttf sau:

Chuong 7: Phuong phap kiem toan va KT chpn mdu trong cong tac kiem toan

9

+ Trade tien KTV phai tien h a n h phan nhom tong the throe k iem toan (thudng p han nhom theo gia tri), tien hanh rut

va kiem tra mau xac dinh sai so tting phan tii ciia mau + Tong hpp cac sai so cua mau t h e o ttfng ldp, tien hanh Udc t i n h sai so cho ttfng ldp va xac dinh diem tfdc tinh (pham vi tfdc tinh sai so" ciia tong the)

+ Xac dinh tong sai so Udc tinh cho tong the tren cd sd sai so chon mau va diem udc tinh ('long so sai so tfdc tinh cho tong the = Diem Udc tinh ± sai sd chon mau)

Btfdc 2: Xac dinh cac thuoc tinh va dieu kien sai pham

- Doi vdi q u a t r i n h lay mau thuoc tinh: Khi lay mau kiem toan cho cac thii nghiem kiem soat, KTV se dua tren mtfc sai

* > 9

p h a m ciia m au de Udc lupng miic sai pham cho ca tong the,

lam cd sd de d anh gia sU htfu hieu cua kiem soat noi bo Tuy nhien khong phai moi sai sdt, khac biet vdi quy che kiem soat noi bo deu la sai pham, ma ngudi ta chi danh gia la sai pham nd phu hdp de xem xet tinh hieu luc, hieu qua cua he thong kiem soat noi bo doanh nghiep Neu coi moi sai sot khac biet vdi quy che deu la sai pham thi tong the se cd mtfc sai pham rat cao va ngtfdc lai

Kiem toan vien can su dung nhiing nhan dinh nha nghe de xac dinh nhung thuoc tinh va dieu kien sai lech cho mot thtf

} A

nghiem kiem soat cu the Thuoc tinh la nhtfng dac diem ma nd

cung cap nhtfng minh chUng r in g mot hoat dong kiem soat thtfc

te da thuc hien Chang han nhu ia su hien dien chut ky cua cac ca

9 /

nhan cd trach nhiem thuc hien hoat dong kiem soat tren mot so tai lieu thich hop Va mot vai ph&n tii mau khong cd mot ho&c mot vai thuoc tinh dd thi phan tii dd dUOc coi la mot sai lech

GIAO TRiNH LY THUYET KIEM TOAN

Vi du: KTV tien hanh mot thu nghiem kiem soat doi vdi viec ti'nh gia doi vdi nghiep vu ban hang Mot nhting hoat dong kiem soat ma KTV quyet dinh thti nghiem la soat lai cac hoa ddn ban hang ma da dUdc kiem tra bdi ke toan Bang so 7.2 dudi day minh hoa hoat dong kiem tra cua ke toan va cua KTV

B ang so 7.2: Hoat dong kiem tra cua ke toan va KTV

Cong v ie c k iem tra cua ke toan vien

Cong v iec k iem tra cua KTV

- So sanh so ltfdng tren moi hoa don vdi cac chting tti van chuyen - So sanh gia tren moi hoa ddn vdi bang gia da dtidc phe chuan - Kiem tra tinh chinh xac so" hoc

jua moi hoa ddn j

■ Ky len moi hoa ddn de kh&ng dinh hoa don da dtipc kiem tra

- Kiem tra chti ky cua nhan vien ke toan tren moi hoa ddn r So sanh so" ltidng tren hoa

* |

ddn vdi chting tti van chuyen - Xem xet sti thong nhat gitia gia ghi tren hoa ddn vdi gia (tren bang gia da phe chuan - Xem xet sti tinh toan ghi chep ve mat so" hoc tren cac hoa ddn

Ket qua kiem tra mot nghiep vu cua KTV co the dtidc xem xet la sai lech neu bat cti mot hoac mot so" sai lech kiem tra d tren ton tai nhti: thieu chti ky, so ltfdng khong khdp, gia ban tren hoa ddn khong thong nhat vdi bang gia da phe duyet, tinh toan, ghi chep sai ve mat so hoc

Ltiu y: Cac thuoc tinh va nhting dieu kien sai lech can phai dtidc xac dinh ro trudc thti nghiem kiem soat dtidc thtic hien Viec xac dinh chung can dua vao cac cd sd dan lieu cu the

- Doi vdi qua trinh chon m£tu theo ddn vi tien te: Kha

X *) *)

nang sai pham dtidc xac dinh theo ddn vi tien te cho tong the

Chuong 7: Phuong phap kiem toan va KT chon mSu cong tac kiem toan

Btidc 3: Xac dinh tong the dtfdc chon mdu va ddn vi mdu chpn lo n g the la toan bo duf lieu ve mot van de nao ma KTV

0 V ) J ^ *) ‘)

muon ebon m au de kiem toan Mau di/dc chon tti tong the phai p h u hop vdi muc tieu kiem loan cu the Con don vi mau la cac phan tu, khoan muc, bo phan ca biet lap mau kiem toan

Vi du: De kiem tra tinh hieu luc cua hoat dong kiem soat

dupe thiet ke nham kh&ng dinh cac khoan tien chi mua hang thuc te da xay (co that) Tiic la cac hoa ddn va phieu nhap kho hang hoa phai dupe dinh kem vdi chiing tti duyet chi hay chiing tti chi tien Nhu vay tong the ma KTV can ltfa chpn la cac nghiep vu tren so nhat ky mua hang da tra tien KTV co the lUa chpn la cac nghiep vu mua hang tren so n h at ky mua hang cua 10 thang ddu nam hoac nhting thang ma KTV nhan thay can kiem tra Trong tong the KTV se chpn cac nghiep vu de lap mau kiem toan

0 v O

Doi vdi qua trinh chpn mau theo ddn vi tien te thi tong the dude xac dinh la tong so tien ghi so, sau KTV se danh gia kha nang tong the co dUdc bao cao thtia hay thieu hay khong

Budc 4: Xac dinh miic sai pham chap nhan dUdc (ty le lech lac cho phep) va rui ro cua viec danh gid rui ro kiem soat qua thap

a Ty le lech lac cho phep (mtic sai pham chap nhan dtidc)

Viec xac dinh ty le sai lech chap nhan dUdc (TER) doi hoi oc phan xet chuyen nghiep ciia KTV TER dai dien ty le sai lech ma K'l'V cho phep tong the va van muon giam mtic danh gia rui ro kiem soat

Vi du: Khi kiem tra dau hieu phe chuan ban chiu ciia cac hoa ddn ban hang, KTV cho rSng: neu co 6% hoa ddn ban hang

GIAO TRINH LY THUYET KIEM TOAN

chiu khong dtfdc phe chuan thi qua trinh kiem soat stf phe chuan tin dung van dtfdc danh gia la hieu qua

Ty le sai lech chap nhan duoc cua tong the la rat quan vi no la cd sd de danh gia nhiing sai lech ma KTV dtf kien se tim thay mau ma ho chon ttf tong the TER co mot anh htfdng dang ke den dung ltfdng cua mau Mot dung ltfdng m&u ldn hdn cAn mot TER nho thay vi mot TER ldn Theo vi du tren neu xac dinh lai mtfc TER la 4% thi mau chon se phai ldn hdn

Kiem toan vien xac dinh ty le sai lech cho phep dtfa tren: mtfc rui ro kiem soat da danh gia theo ke hoach; mtfc tin cay dua vao ket qua danh gia ttf mlu Khi mtfc rui ro kiem soat da danh gia theo ke hoach cang thap (hoac mtfc tin cay dtfa vao danh gia ttf ket qua mau cang cao) thi ti le sai lech cho phep cang thap Theo kinh nghiem cua KTV, ti le sai lech cho phep co the bien doi nhtf sau:

B a n g so 7.3: Ty le sai lech cho phep co the bien doi

Mtfc rui ro kiem soat dtfdc •

danh gia theo ke hoach

Mtfc tin cay m ong m uon ttf

thuf nghiem kiem soat dtfa •

tren mau

Rui ro cu a viec danh gia

rui ro k iem soat qua

thap

Ty le sai lech ch o •

p hep

Mtfc thap Cao 5% - 10% 2% - 5%

Mtfc vtfa Thap

I r ac Trung binh

10% 6% - 10%

Ttfdng ddi cao Thap 10% 11% - 12%

Ctfc dai Khong Bo qua thii

nghiem j

Chuong 7: Phuong phap kiem toan va KT chpn mau t r o n g c d n g t a c k i e m t o a n

Doi vdi qua trinh chon mau theo ddn vi tien te, viec xac dinh miic sai pham chap nhan dtfdc chinh la viec xac dinh sai sot chap nhan dtfoc cua tong the Sai sot chap nhan dtfdc la so" tien sai lech co the chap nhan dtfoc va se dtfdc xac dinh can ctf vao tfdc ltfdng ban dau ve tinh yeu doi vdi ttfng chi tieu, ttfng bo phan cau va ttfng loai nghiep vu (thtfdng nho hdn tfdc ltfdng ban dau ve tinh yeu cua KTV)

b Xac dinh ro rui ro cua viec danh gia rui ro kiem soat

qua thap

Bat ctf nao chon mau thi deu co rui ro khien cho cac ket luan dinh ltfdng ve tong the bi sai Dieu luon luon dung trtf tong the dtfdc khao sat toan bo Nhtf vay d i n den rui ro cua viec danh gia rui ro kiem soat qua thap (ARACR)

Rui ro cua viec danh gia rui ro kiem soat qua thap la kha nang ma ti le sai lech thtfc te ldn hdn so vdi ty le sai lech cho phep-rui ro chap nhan

Vi du:

- Tan so" sai lech ma KTV cho phep tong the (TER): 6%

- Rui ro cua viec danh gia rui ro kiem soat qua thap (ARACR): 10%

- Tan so sai lech thtfc cua tong the (dtfdc suy tii mau): 8%

ARACR la 10% co nghia la KTV muon chap nhan miic rui

ty

ro 10% cua viec ket luan la qua trinh kiem soat noi bo la hieu qua sau tat ca cac qua trinh khao sat da hoan tat, ca no khdng co hieu qua Neu KTV thav rflng qua trinh kiem soat la

GIAO TRINH LY THUYET KIEM TOAN

co hieu qua vi du nay, thi KTV se co miic tin cav qua dang vao he thong kiem soat noi bo - tiic la danh gia rui ro kiem soat qua thap

Rui ro cua viec danh gia rui ro kiem soat qua thap anh htfcfng tdi ti'nh hieu qua va chat lifdng cua cuoc kiem toan Vi ket qua cua thii nghiem kiem soat ddng vai trd quan trong viec xac dinh noi dung, quy mo va thdi gian cua cac thu tuc kiem toan khac (trong dd dac biet la thu tuc kiem toan cd ban)

Doi vdi qua trinh chon mau theo ddn vi tien te, ddn vi

^ O

chon mau dtfdc xac dinh la mot lifdng gia tri cu the Sau da

9 _ y 9 /

ltfa chon mot lifdng gia tri cu the KTV se tien hanh kiem tra so du hoac cac loai nghiep vu cd gia tri bang hoac cao hdn miic da chon

Biidc 5: ifdc doan ty le lech lac co the co cua tong the

Ben canh ty le sai lech cho phep va rui ro cua viec danh gia rui ro kiem soat qua thap thi ty le sai lech cd the cd cua tong the cung anh htfdng tdi quy mo mau chon chon mau thuoc tmh Ti le sai lech co the co cua tong the rat quan vi no dai dien cho ti le sai lech ma KTV dtf kien se tim mau ma ho chon tii tong the

De tfdc doan ty le sai lech chap nhan dtfdc cua tong the, KTV thudng sii dung ket qua mau nam trtfdc, chung dtfdc ltfu ho sd cua kier "oan Ngoai ra, KTV co the tfdc doan ty le dtfa vao kinh nv em cua minh vdi cac thtf nghiem ttfdng ttf

✓ • ( \ ^ ^

vdi cac cuoc kiem toan khac, hoac bang viec kiem tra thtf mot mau nho

Chuong 7: Phuong phap kiem toan va KT chpn mdu cong tac kiem toan

Budc 6: Xac dinh phudng phdp ltfa chon cac phan tucua mdu

Viec ltfa chon phtfdng phap chon xac suat hay phi xac su a t la tu y thuoc vao kinh nghiem nghe nghiep, stf xet doan va dieu kien cu the

Theo vi du d btfdc thi KTV quyet dinh sii dung chtfdng trinh chon ngau nhien de dtfa so" ngau nhien nhAm chon ltfa cue phan tii ciia mau

Budc 7: Xac dinh cd mdu (kich thtidc mdu)

- Ddi vdi quy trinh lay mau thuoc ti'nh: Nhtf da de cap d tren, cd yeu to" yeu td" c0 ban quyet dinh tdi kich cd mau, bao

gom: ty le sai lech cho phep, Rui ro ciia viec danh gia rui ro kiem soat qua thap, ty le sai lech co the cua tong the Quy mo ciia tong the cung anh htfdng tdi kich cd mau nhtfng chi tong the rat nho

Bang so" 7.4: Minh hoa sd anh htfdng cua cac yeu to" tdi

kich cd cua m au

• — -

Yeu to

Stf thay doi

cua cac yeu to

anh hdotng tdi cd mau

can co

Yeu cau ciia K TV

■ Rui ro ciia viec danh gia rui ro Tang Giam kiem soat thap

- Ty le sai lech cho phep Tang Giam

Cac dac triing cua tong the

■ Ty le sai lech cd the cua tong the Tang Tang

>1

j- Quy md Long the Tang Tang

Ngoai bang sau xac dinh dung ltfdng m lu cua chon mau thuoc tinh

Bang xac dinh dung ltfOng mau d thii nghiem kiem soat vdi mtfc 5% rui ro cua viec danh gia rui ro kiem soat qua thap (Bang so 7.5)

B a n g so 7.5: Bang xac dinh dung ltfdng mAu d thii nghiem kiem soat vdi mtfc 5% rui ro cua viec danh gia rui ro kiem soat qua thap

Ty le sai lech co the cua tong the (%)

Rui ro cua viec danh gia rui ro kiem soat thap (5%) Ty le sai lech cho phep

2 10 11 12

0,00 149 99 74 59 49 42 36 32 29 19 14

0,25 236 157 117 93 78 66 58 51 46 30 22

j 0,50 * 157 117 93 78 66 58 51 46 30 22

0,75 * 208 117 93 78 66 58 51 46 30 22

100 * * 156 93 78 66 58 51 46 30 22

1,25 * ★ 156 124 78 66 58 51 46 30 22

1,50 ★ ★ 192 124 103 66 58 51 46 30 22

S 1,75 ★ ★ 227 153 103 88 77 51 46 30 22

2,00 ★ * ★ 181 127 88 77 68 46 30 22

2,25 ★ * * 208 127 88 77 68 61 30 22

2,50 * ★ ★ ★ 150 109 77 68 61 30 22

* Mdu qua ldn nen khdng co hieu qua ve mat chi p h i ddi vdi hau het cac ting dung kiem todn

1 Bang n a y gia dinh mot tong th e ldn

2 Dung ltfdng mau giong d mot so" cot nhat dinh du cac tan sd lech lac, tfdc luong cua tong the khac nhau, la vi cach xay dung bang Cac dung luong mau dtfOc tinh cua cach chon mau thuoc tinh co sU dung sd ltfdng lech lac tfdc tinh cua tong the nhtfng cac KTV co the xu ly thuan loi hdn vdi cac tan so lech lac tfdc tinh cua tong the

Vi du: cot 11% cua tan sd lech lac chap nhan dtfOc, d mtfc ARACR la 5% thi dung luong mau ban dau cua hau het cac

E P E R la 30 Mot lech lac dem chia cho dung ltfdng mau gom 30 phan tii thi t£n so se la 3,3% Do do, doi vdi tat ca cac E P E R ldn hon nhtfng nho hon 3,3% thi dung ltfOng mau ban dau se giong

Cach sii dung bdng: Khi stf dung bang de tinh dung ltfdng mau ban dau, phai thtfc hien bon budc:

1 Chon bang co lien quan vdi mtfc rui ro chap nhan dtfdc cua tin cay q u a mtfc

2 Dinh vi ta n sd lech lac chap nh an dtfdc d phia tren bang

3 Dinh vi tan sd lech lac tfdc luong d cot ngoai cung ben trai Doc theo cot tan sd lech lac chap nhan dtfOc thich hdp cho den ddng tan so" lech lac udc luong thich hop Con so" n&m tren giao diem la dung ltfdng mau ban dau

Doi vdi quy trinh chon mau theo don vi tien te (ap dung vdi cac thtf nghiem cd ban) quy mo mau dtfdc xac dinh can ctf vao cac nhan to":

L i i u y :

GIAO TRINH LY THUYET KIEM TOAN

+ Danh gia cua KTV ve rui ro tiem tang va rui ro kiem soat (quan he cung chieu)

+ Neu KTV sii dung nhieu hon thii nghiem cO ban cho cung mot co so dan lieu cua BCTC thi quy mo mau se giam xudng

+ Rui ro ma KTV ket luan rang khong co sai pham yeu thifc te la co thi quy mo mau se tang len

+ Sai sot c h a p n h a n difOc ( q u a n he ngUOc chieu) + Du tinh sai sot tong the (quan he cung chieu)

+ Gia tri ghi so cua tong the (quan he cung chieu nhien anh hiidng nav khong dang ke)

Bu'dc S: Thtfc hdnh lay mau (chon ltfa va kiem tra cac phan tii cua mdu)

Sau KTV da tmh dung lifdng mAu ban dau cua qua trinh chon mau thuoc tinh, KTV phai chon cac phan tii ca biet tong the de dua vao mau Dieu cd ban la qua trinh chon liia phai la chon ngau nhien va bat cti luc nao sii dung chon mau thong ke Dieu co the dUOc thiic hien bang viec sii dung cac bang so ngau nhien, may computer, ho&c cach chon mAu co he thong nhu da dUOc trinh bay tren

Cac thu tuc kiem toan difdc thiic hien giong theo ciing each thifc chon mau thong ke vii chon mau phi thong ke KTV kiem tra tifng phan tii mau de xac dinh xem no co phu hdp vdi dinh nghia thuoc tmh hay khong va tri sii ghi chep ve tat ca cac lech lac tim dtfdc

Khi cac t h u tuc k iem t o a n dUdc h o a n t a t cho m ot ling d u n g chon m a u th u o c t i n h t h i se co m ot d u n g liidng m a u v a so

lifdng cac lech lac cua ttfng t h u o c tinh

Chuong7 Phuong phap kiem toan va KT chpn mdu cong tac kiem toan

Budc 9: D anh gid ket qua:

De danh gia ket qua mau kiem toan, KTV p h lam cac cong viec:

- Khai q u a t ve tong the (udc luong sai sot cua tong the) tif

m au kiem toan Sai pham thuc te cua mau khong phai la sai

ph am thuc te cua tong the, ma no chi lam can cti de tfdc lUdng

sai ph am cho tong the

- P han tich sai pham: Nhung sai pham xay thudng gan

lien vt'jfi noi dung cu the cua he thong KSNB Do vay, ta khong

the chfa vao sai pham de danh gia ma phai phan tich sai

pham moi quan he vdi dieu kien cu the de co the dua

ket luan d a n h gia phu hop va dting muc

- Quyet dinh tinh chap nhan dUdc cua tong the: Tong the chi chap nhan sai pham toi da, cao nhat cua tong the dUOc xac dinh tren cd sd ket qua thuc te cua mau phai thap hdn hoac bang mtic sai pham co the bo qua

Bitdc 10: Ddn chiing bdng tdi lieu quy trinh lay mdu kiem todn ('lap tdi lieu ve trinh tit thu tuc lay mdu kiem todn)

Muc dich cua budc nav la lUu giOf toan bo qua trinh lay mau ho so kiem toan nhfim giup cho KTV kiem tra va thuyet trinh KTV can luu giti lai d&y du so sach, thu tuc thuc hien, cac phuong p h a p duoc dung de chon mau va thiic hien cac khao sat, cac ket qua tim dUdc cac khao sat va ket luan dat dUdc Dieu can thiet nhu la mot phUdng tien de danh gia cac ket qua tong hdp cua tat ca cac cuoc khao sat va nhu mot can cti de bien minh cho cuoc kiem toan can thiet

GIAO TRlNH LY THUYET KIEM TOAN

CAU HOI ON TAP C H l/dN G 7

A CAU HOI TU LUAN

1 Trinh bay khai niem, dac trung va dieu kien van dung cua phiidng phap kiem toan tuan thu va phiidng phap kiem toan cd ban?

o

2 Trinh bay khai quat noi dung phiiOng phap kiem toan co ban va phuong phap kiem toan tuan thu?

3 Giai thich ro tai muc dich sii dung hai phudng phap: kiem toan tuan thu va kiem toan cd ban la khac nhung chung co moi quan he ho trd mat thiet vdi suot qua trinh kiem toan?

4 Trinh bay khai quat tac dung ciia ky th u a t phan tich danh gia tong quat cac giai doan cua mot quy trinh kiem toan?

5 The nao la thu nghiem chi tiet ve nghiep vu va so" dii? Neu ro y nghia cua ky thuat nay? Muc dich, noi dung va y nghia cua viec thiic hien thii nghiem chi tiet ve nghiep vu va so" dii?

6 Trong dieu kien RRTT duoc danh gia la cao va RRKS duoc danh gia la cao hay thap co anh hudng n hu the nao den viec liia chon phudng phap kiem toan va pham vi ap dung phudng phap kiem toan cua KTV?

7 Trong dieu kien RRTT dUdc danh gia la thap va RRKS dUdc danh gia la cao hay thap co anh hiidng n h u the nao den viec liia chon phudng phap kiem toan va pham vi ap dung phuong phap kiem toan cua KTV?

C h u o n g 7: P h u o n g p h a p k i e m t o a n v a KT c h o n m d u t r o n g c d n g t a c k i e m t o a n

8 Lam ro moi lien he h<5 trd gitfa phiidng phap tuan thu vdi phuong phap co ban?

9 Lam ro moi lien he giUa hieu ltfc cua he thong KSNB/ hoac mtfc thoa man ve kiem soat/mtfc RRKS/6 ddn vi dUdc kiem toan vdi pham vi ap dung phuong phap cd ban?

10 Lam ro moi lien he giUa hieu ltfc cua he thong KSNB don vi duoc kiem toan (hoac mtfc RRKS/mtfc thoa man ve kiem soat) vdi khoi luong cong viec kiem toan cua KTV?

11 The nao la mau kiem toan? Ly can phai kiem toan tren co sd chon mau?

12 The nao la rui ro lay mau, rui ro ngoai lay mau va nguyen nhan cua rui ro?

13 Neu khai niem, dac diem cua mau thong ke va mau phi thong ke? Chi nhtfng diem khac biet cua hai loai mau nay?

14 The nao la phudng phap chon m lu? Ke ten cac

^

phudng phap chon mau ma KTV co the ap dung?

15 Ke ten cac budc quy trinh lay m lu thuoc tinh?

B CAU HOI TRAC NGHIEM KHACH QUAN

Hay kh oan h tron nhiing y trd ldi d u n g h oac dien vao cho trong, hoac p h a t hien va siia ch iia n h iin g cho s a i trong cac cau sau:

1 Trong bat ctf cuoc kiem toan BCTC nao, KTV van phai stf dung phuong phap kiem toan cd ban

a Dung b Sai

GIAO TRiNH LY THUYET KIEM TOAN

2 Phtfdng phap kiem toan tuan thu dtfdc stf dung de thu thap bang chtfng kiem tuan ve tinh thich hdp va hieu qua cua he thong kiem soat noi bo

a Dung b Sai

3 PhtfOng phap kiem toan tuan thu dtfdc stf dung de thu thap bang chtfng kiem toan co lien quan den cac dtf lieu he thong ke toan xvt ly va cung cap

a Dung b Sai

4 Phtfdng phap kiem toan cd ban dtfdc sii dung de thu thap bang chtfng kiem toan ve tinh thich hdp va hieu qua cua he thong kiem soat noi bo

a Dung b Sai

5 Rui ro tiem ta n g dtfOc d a n h gia la cao hon thi p h a m vi ap d u n g phtfOng p h a p kiem toa n cO b a n se rong hon

a Dung b Sai

6 Rui ro kiem soat dtfdc danh gia la cao hdn thi pham vi ap dung phtfdng phap kiem toan cd ban se rong hdn

a Dung b Sai

7 He thong kiem soat noi bo co hieu ltfc la cd sd de KTV thu hep pham vi ap dung phtfdng phap kiem toan c0 ban

a Dung b Sai

8 Mtfc thoa m a n ve kiem soat c a n g cao th i p h a m vi ap dung phtfdng p h a p kiem toan cO b a n cang rong

a Dung b Sai

Chuong 7: Phuong phap kiem toan va KT chpn mdu cong tac kiem toan

l) Muv (to thoa man vi- kit' soat c a n g cao thi p h a m vi ap

dung phu'Ong phap kiem toan co han cang hep

a Dung b Sai

10 Phuong phap kiem toan tuan t h u se dUdc ap d u n g miic thoa man ve kiem soat dUdc KTV d a n h gia la cao

a Dung b Sai

11 Co the co trudng hop mot cuoc kiem toan doc lap

BCTC chi sii dung n h a t mot loai phtfdng phap kiem toan tuan thu

a Dung b Sai

12 Phuong phap kiem Loan cd ban dUdc ap d u n g khi:

a Rui ro tiem tang dtfdc danh gia la cao b Rui ro kiem soat dude danh gia la cao

c Rui ro tiem tang dUdc danh gia la khong cao d Rui ro kiem soat duoc danh gia la khong cao e Khong phai mot cac trtfdng hdp tren

13 Phtfdng phap thtf nghiem chi tiet doi vdi kiem soat

dUdc ap dung khi:

a Chua ap dung ki thuat dieu tra theo he thong

b Sau da ap dung ki thuat dieu tra theo he thong

c Da d a n h gia lai rui ro kiem soat la cao

d Da d a n h gia lai rui ro kiem soat la khong cao

e Khong phai mot cac trUdng hdp tren

GIAO TRiNH LY THUYET KIEM TOAN

14 Phtfdng phap kiem toan cd ban dtfdc stf dung de thu

th a p bftng chtfng kiem toa n co lien q u a n den he th ong ke toan xtf ly va cung cap

15 PhtfOng p h a p kiem toan t u a n t h u dtfOc stf d u n g de t h u th a p bAng chtfng kiem toa n v e cua he th o n g kiem soat noi bo

• 16 Rui ro tiem ta n g dtfOc d a n h gia la cao hon th i p h a m vi ap dung phtfOng phap kiem toan cd b a n s e

17 Rui ro kiem soat dtfdc danh gia la cao hon thi pham vi ap dung phtfdng phap kiem toan cd ban s e

18 He thong kiem soat noi bo co hieu ltfc la cd sd de KTV thu hep pham vi ap dung phtfdng p h a p

19 Mtfc thoa man ve kiem soat cang thap thi pham vi ap dung phtfdng phap kiem toan cd ban c a n g

20 Pham vi ap dung kiem toan co ban la rong KTV danh gia R RTT cao va RRKS thap

21 Noi dung cua phtfdng phap kiem toan co ban bao gom:

Phan tich danh gia tong quat va tjut_ nghiern chi tiet ve fo£m soat

22 Thtf nghiem chi tiet ve kiem soat dem lai b&ng chting kiem toan chting minh tinh hieu ltfc va hieu qua cua he thong

ketoan va quy ch£kiem s o a t

Chuong 8: lo chiic va quan ly kiem toan

Chi/ang 8

TO CHLfC VA QUAN LY KIEM TOAN

To chtfc hoat dong kiem toan va quan ly hoat dong kiem

toan la chiic n a n g cua to chiic kiem toan (Bo phan kiem toan

<y _

noi bo; Co quan kiem toan Nha nude; Doanh nghiep kiem toan) Dtfdi day se di sau vao nhiing cong viec va noi dung chu yeu to chiic va quan ly hoat dong kiem toan BCTC doanh nghiep kiem toan; Tren mot chiing miic nhat dinh, chiidng cd lien he vdi cac to chiic kiem toan va loai kiem toan khac

8 CHUAN BI KIEM TOAN

8.1.1 Xii ly thii mdi kiem toan va ky k e t h d p d o n g

k ie m t o a n

N _

Theo thdng le, cac ddn vi cd nhu cau kiem toan BCTC se liia chon doanh nghiep cung cap dich vu kiem toan va giii thii mdi kiem toan (trif triidng hdp co q'uy dinh hoac co thoa thuan khac) Sau nhan diidc thu mdi kiem toan, doanh nghiep kiem toan se phai tien hanh nhiing cong viec chu yeu nhu:

- Tim hieu thdng tin sd bo ve khach hang bang viec tiep can true iiep va ca viec tim hieu, thu thap thong tin tC( cac

nguon lien quan NhUng thdng tin cd ban nhU: nganh nghe, linh vile kinh doanh; mdi trudng va dieu kien kinh doanh; ne nep ve

GIAO TRINH LY THUYET KIEM TOAN

cong tac tai chinh - ke toan; la rat thiet thtfc de doanh nghiep kiem toan can nh&c kha nang chap nhan kiem toan cung nhtf ky ket hop dong kiem toan

- Xem xet ve ly ma khach hang chon va mdi xem co hop ly, thua dang hay khong Nhtfng trtfdng hop hat thtfdng nhtf ho ttf bo doanh nghiep kiem toan cu de chuyen sang doanh nghiep kiem toan mdi hay khach hang de dang chap nhan gia phi kiem toan cao hon rat dang dtfdc can nhac ky ltfdng

- Xem xet cac yeu cau cua khach hang tren cac mat chu yeu nhtf: muc tieu kiem toan; pham vi kiem toan; thdi gian thtfc hien va hinh thtfc bao cao; Can dam bao cac yeu cau trtfdc het phai khong dtfdc trai vdi cac quy dinh phap luat va cac quy dinh cua nghe nghiep; Can nhlc kha nang va dieu kien cua don vi minh (nang ltfc chuyen mon, ltfc ltfdng KTV, thdi gian thtfc hien, ) doi vdi yeu clu cua khach hang

- Chuan bi cac noi dung dam phan va thtfc hien viec dam phan, ky ket hdp dong kiem toan vdi khach hang Cac noi dung chu yeu lien quan den hop dong cung bao gom cac noi dung ma doanh nghiep kiem toan da xem xet can nh&c d tren Ngoai ra, nhiing van de ve trach nhiem, nghia vu va quyen han cua tiing ben ky hdp dong va thoa thuan ve gia phi kiem toan la khong the thieu Noi dung va cach thtfc thtfc hien ky hdp dong kiem toan can tuan theo htfdng d in cua chuan mtfc nghe nghiep (Chuan mtfc kiem toan so 210 - Hdp dong kiem toan) Hdp dong kiem toan la v&n ban phap ly lam co sd cho viec thtfc hien cong viec kiem toan cung nhtf xtf ly cac tranh chap giuta doanh nghiep kiem toan vdi khach hang (neu co)

Chuong 8: To chuc va quan i‘y kiem toan

8.1.2 Bo tri n h a n stf cua to (n h o m ) k ie m to a n v a phtfO ng t ie n la m viec

Tren cd sd Hdp dong kiem toan da ky ket, xac dinh muc tieu pham vi kiem toan, luong dinh khoi ltfdng cong viec kiem toan se phai thtfc thi de chuan hi n h a n stf, dac biet la chon ngtfdi phu trach cuoc kiem toan (trtfdng nhom, trtfdng doan) Khau chon va chi dinh ngtfdi phu trach kiem toan ddi hoi phai thich hdp vdi vi tri, yeu cau va noi dung cdng viec; Dong thdi dac biet chu y ve trinh chuyen mon va nang ltfc to chiic hoat dong Bien che nhan stf phu thuoc chu yeu vao khoi ltfdng cdng viec kiem toan, yeu cau ve thdi gian cuoc kiem toan va trinh do, nang ltfc cua doi ngu KTV

Chuan bi cac phtfdng tien phuc vu cho cuoc kiem toan, nhtf: Giay td lam viec, ho so tai lieu cd lien quan; phtfdng tien tinh toan; phtfOng tien cho viec kiem tra, kiem ke; Ke ca chuan bi ve kinh phi cho nhan vien di lam kiem toan

* * *

Trong cac loai kiem toan khac (kiem toan hoat dong, kiem toan tuan thu) td chUc kiem toan doc lap tien hanh, KTV va doanh nghiep kiem toan cung can thiet cd btfdc chuan bi trtfdc bat tay chinh thtfc thtfc hien mot hdp dong kiem toan Tuy nhien, yeu cau, muc tieu va doi ttfdng kiem toan

9 ^

khac vdi kiem toan BCTC, cho nen noi dung cu the cua cac cong viec thuoc btfdc chuan bi kiem toan noi chung va khau xii ly thtf mdi kiem toan va ky ket hop ddng kiem toar ndi rieng se cd nhtfng net cu the khac di Vi du, kiem toan ve mot hoat dong

9 x

trong»ddn vi, KTV va doanh nghiep kiem toan can tim hieu cac

GIAO TRINH LY THUYET KIEM TOAN

thong Lin ve hoat dong (nhtf: dac diem hoat dong, chtfc nang, nhiem vu; muc tieu dtfdc dat ra; mdi trtfdng cua hoat dong; )

Trai lai, cac cuoc kiem toan td chtfc kiem toan noi bo va to chtfc kiem toan Nha ntfdc dam nhan thi khdng cd khau xtf ly thtf mdi kiem toan va ky ket hdp dong kiem toan Ddn gian la vi: cuoc kiem toan to chtfc kiem toan noi bo dtfdc thuc hien theo yeu cau cua bo may lanh dao cao cap cua ddn vi; cuoc kiem toan to chtfc kiem toan Nha ntfdc dtfdc thtfc hien la theo quy dinh cua phap luat va da dtfdc ghi ke hoach cong lac kiem Loan hang nam da dtfdc Nha ntfdc phe chuan Cong viec chuan bi kiem toan cac to chtfc kiem toan dam nhan thi noi dung chu yeu thtfdng gom: Xac dinh muc tieu va pham vi kiem toan; Bo" tri nhan stf va phan cdng cong viec cho to kiem toan; Chuan bi cac phtfdng tien, dieu kien cho kiem toan Cac cdng viec phai phu hdp vdi yeu cau ttfng cuoc kiem toan cu the

8.2 TO CHlfC QUA TRINH KIEM TOAN

Tai cac doanh nghiep kiem toan, sau chap nhan thtf mdi kiem toan va xac nhan se cd cuoc kiem toan (bang mot hdp dong kiem toan) thi mdi bat dau cong viec chinh thtfc cua cua mol cuoc kiem Loan Dich vu bien va chu yeu n hat cua doanh nghiep kiem toan la kiem toan BCTC Trinh ttf cac cdng viec cua mot cuoc kiem toan BCTC thdng thtfdng co the chia ba btfdc (giai doan) sau day:

- Lap ke hoach kiem toan

- Thtfc hien ke hoach kiem toan - Hoan tat ket qua kiem toan

Chuong 8: To chuc va quan !y kiem toan

) ry fy

Cac to chtic kiem toan khac tien hanh cong viec kiem toan theo yeu cau cua cap co tham quyen cung van thiic hien cac btfdc cong viec cd ban tren day cho mot cuoc kiem toan cu

•j \ ^ Q

the, rang cac noi dung chi tiet co nhiing diem khong hoan toan giong

8.2.1 To chtfc lap ke hoach kiem toan

Trong moi linh viic hoat dong, da co dtfdc nhiing dinh htfdng, nhiing dtf dinh trifdc cho cong viec se tien hanh thi bat tay vao cong viec se co difdc stf ttf tin va cong viec se dtfdc di theo dung htfdng, dam bao trinh ttf va cd hieu qua Nhiing dinh htfdng hay dii dinh dtfdc hieu chung la ke hoach Trong linh vtfc kiem toan, ke hoach kiem toan noi chung cung la nhiing du dinh ve cac cong viec se lam mot cuoc kiem toan cu the Pham vi ke hoach kiem toan thay doi phu thupc vao qui mo cua ddn vi dtfdc kiem toan, tinh chat phiic tap cua cong viec kiem toan, kinh nghiem va nhiing hieu biet cua KTV ve ddn vi va hoat dong cua ddn vi difdc kiem toan

Lap ke hoach kiem toan dtfdc coi la btfdc cong viec dau tien cho mot cuoc kiem toan va co anh htfdng quan den cac btfdc cong viec tiep theo Ke hoach kiem toan phu hdp se cho phep KTV trien khai cong viec dung htfdng, dung tam, trfinh difdc nhiing sai sot va hoan tat cong viec nhanh chong

ry

Trong kiem toan BCTC, cac doanh nghiep kiem toan lap ke hoach kiem toan thtfdng bao gom ba cap sau:

- Ke hoach chien ltfdc (General Strategy)

- Ke hoach kiem toan tong the (Overall Audit Plan) - Chtfdng trinh kiem toan (Audit Program)

GIAO TRINH LY THUYET KIEM TOAN

a Lap ke hoach chien ltfdc

Ke hoach chien ltfdc (General Strategy) ve kiem toan co the hieu la nhiing dinh hudng cd ban cho cuoc kiem toan (ve muc tieu, pham vi, phudng phap, khoi ltfdng cong viec va thdi gian kiem toan, ) Ke hoach chien ltfdc cung la mot can cii cho viec lap ke hoach kiem toan tong the va soan thao chtfdng trinh kiem toan

Theo Chuan mtfc kiem toan Viet Nam (CM so 300 - Lap ke hoach kiem toan - Bo Tai chinh ban hanh 21 thang

12 nam 2001) thi “Ke hoach chien ltfdc la dinh htfdng cd ban, noi dung tam va phtfdng phdp tiep can chung cua cuoc kiem todn cap chi dao vach dtfa tren hieu biet ve tinh hinh hoat dong va moi trtfdng kinh doanh cua ddn vi dtfdc kiem todn” va “ phai dtfdc lap cho cac cuoc kiem todn ldn ve quy mo, tinh chat phiic tap, dia ban rong hoac kiem todn cho nhieu nam” (chtf khong phai cho tat ca moi cuoc kiem toan BCTC)

De lap ke hoach chien ltfdc, KTV can co tiep xuc vdi khach hang va tim hieu tinh hinh, thu thap cac thong tin can thiet ve hoat dong kinh doanh cua ddn vi va cong tac quan ly kinh doanh noi chung, kiem soat noi bo noi rieng, gom nhutng van de cd ban dtfdi day:

- Quy mo, pham vi va chtfc nang hoat dong chu yeu cua ddn vi

- Moi trtfdng hoat dong, dieu kien hien tai va kha nang ttfdng lai phat trien cua ddn vi

- To chtfc SXKD va nhiing quy trinh cong nghe chu yeu; nhtfng rui ro tiem tang

Chuong 8: To chuc va quan !y kiem toan

- Tinh trang tai chinh va nhting moi quan he kinh te chu

9

yeu cua ddn vj dcfcic kiem toan

- To chtic quan ly kinh doanh, trinh va nang ltic cua nhting ngtidi dieu hanh chinh ciia dc!n vi

To chtic bo may ke toan va cong tac ke toan, tai chinh, thong ke

- To chtic hoat dong kiem soat noi bo

- Nhting thuan ldi, kho khan chu yeu SXKD, quan ly va ke toan

Ngoai ra, KTV co the thu thap cac thong tin tti cac nguon khac nhti:

+ Bao cao hang nam trtidc co dong cua ddn vi

+ Cac bien ban cua hoi nghi co dong, hoi nghi ban giam doc va cac hoi nghi quan khac

+ Cac BCTC, bao cao ke toan noi bo nam va nam trtidc

+ Cac ghi chep kiem toan cua nam trtidc va cac tai lieu khac co lien quan

+ Cac quy dinh noi bo cua ddn vj

+ Cac so nhat ky kinh doanh, cac tap chi chuyen nganh + Cac cd che, chinh sach va tinh hinh kinh te-xa hoi, anh htidng cua no den hoat dong kinh doanh cua khach hang

+ Thao luan trtic tiep vdi cac nha quan ly va can bo nghiep vu cua ddn vi; Thu thap thong tin tti cac ben co quan he

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vdi ddn vi dtidc kiem toan;

GIAO TRINH LY THUYET KIEM TOAN

Nhufng hieu biet ve dac diem hoat dong kinh doanh va hoat dong quan ly cua khach hang se giup cho KTV xac dinh dtfdc cac stf kien, cac nghiep vu co anh htfdng nhieu den thong tin tai chinh, danh gia sd bo ve rui ro tiem tang va rui ro kiem soat d ddn vi Chinh dieu rat htfu ich cho KTV khong nhtfng khau lap ke hoach kiem toan ma giup nhanh chong xac dinh dtfdc cac diem tam can chu y dac biet lam kiem toan, cung nhtf danh gia tinh hdp ly cua cac thong tin tai chinh va cac giai trinh cua cac nha quan ly

Tren cd sd cac thong tin da thu thap dtfdc, KTV tien hanh phan tich danh gia va dtfa ke hoach chien ltfdc kiem toan, quyet dinh cac ddn vi va cac bo phan can kiem toan, xac dinh ke hoach sd khdi cho ttfng bo phan dtfdc kiem toan va dtf kien ve cac cung viec cu lien quan

Ke hoach chien ltfdc thtfdng bao gom cac noi dung chu yeu sau:

- Tong hdp thong tin ve tinh hinh hoat dong kinh doanh cua khach hang (nhtf; linh vtfc hoat dong, loai hinh doanh nghiep, cong nghe san xuat, to chtfc hoat dong kinh doanh, to chtfc quan ly, )

- Tong hdp cac thong tin ve nhtfng van de quan co lien quan deli BCTC nhtf: che va chuan mtfc ke toan ap dung; yeu cau ve lap, nop BCTC va quyen han cua ddn vi

- Xac dinh nhtfng loai nghiep vu, nhtfng bo phan thong tin cua ddn vi co kha nang rui ro chu yeu va anh htfdng cua no den BCTC (danh gia sd bo ve rui ro tiem tang va rui ro kiem soat)

Chuong 8: To chOc va quan ty kiem toan

- Xac dinh cac muc tieu kiem toan tam va phtfdng • * i

phap tiep can kiem toan

- Du kien nhom trtfdng nhom kiem toan; ltfc ltfdng nhan stf tham gia; Xac dinh nhu clu ve stf ho trd cua cac chuyen gia va dtf kien ve stf tham khao, mdi tham dtf

- Dtf kien ve thdi gian thtfc hien (thdi diem bat dau va thdi gian cho cuoc kiem toan)

Vi du ve mau ke hoach chien ltfdc kiem toan: Xem bieu 8.1 (Phu lucl)

Cong viec lap ke hoach chien ltfdc thtfdng ngtfdi phu trach cuoc kiem toan dam nhan (co goi la KTV chinh) Cung co the cong viec dtfdc stf hoach dinh bdi cap chi dao cao hdn, vi du: Chu nhiem kiem toan

V / 9

b To chiic lap ke hoach kiem todn to n g th e

* 9 *> ^

Ke hoach kiem toan tong the (Overall Audit Plan) dtfdc

9 j

lap cho moi cuoc kiem toan BCTC va dtfa tren chien ltfdc kiem toan (neu do) Ke hoach kiem toan tong the phai trinh bay dtfdc pham vi dtf kien va cach thtfc tien hanh cong viec kiem toan Cac noi dung vtia phai day du lai vtia phai chi tiet de lam cd sd cho viec xay dtfng cao chtfdng trinh kiem toan cu the

Hinh thtic va noi dung ciia ke hoach kiem toan tong the

*) *)

cung thay doi theo quy mo cua ddn vi dtidc kiem toan, tinh chat phtic tap cua cong viec kiem toan, phtidng phap va ky

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thuat kiem toan dac thu ma KTV se sti dung

De lap ke hoach kiem toan tong the, cac KTV dtidc phan cong cln tien hanh tim hieu, nghien ctiu va thu thap cac thong tin, tai lieu chu yeu co lien quan, nhu:

GIAO TRiNH LY THUYET KIEM TOAN

- Thong tin ve hoat dong cua ddn vi dtfdc kiem toan (nhtf: Linh vtfc hoat dong; Ket qua tai chinh va nghia vu cung cap thong tin; Bo may quan ly va nang ltfc cua Ban giam doc; Tinh hinh chung ve kinh te va dac diem cua linh vtfc kinh doanh co tac dong den ddn vi dtfdc kiem toan, )

- Thong tin ve he thong ke toan va he thong kiem soat noi bo cua ddn vi dtfdc kiem toan (nhtf: Cac chinh sach ke toan ma ddn vi dtfdc kiem toan ap dung va nhtfng thay doi cac chinh sach ke toan do; anh htidng cua cac chmh sach mdi ve ke toan, kiem toan doi vdi dun vi; To chtfc va hoat dong cua he thong ke toan va he thong kiem soat noi bo; Nhtfng diem quan can dtfdc chu y hoat dong cua hai he thong nay; )

- Cac thong tin ve cac khia canh khac co lien quan (nhtf: Kha nang lien tuc hoat dong cua ddn vi va nhtfng dau hieu anh htfdng-neu co; Stf hien htfu cua cac ben co lien quan; )

Tren cd sd nhtfng thong tin, tai lieu thu thap dtfdc, KTV tien hanh phan tich, danh gia ve cac khia canh chu yeu nhtf:

+ Danh gia mtfc rui ro tiem tang, rui ro kiem soat lien quan den ttfng loai thong tin tai chinh, tting bo phan cua

BCTC; Xac dinh nhting viing tam can di sau kiem toan + Xac dinh mtfc yeu cho tting muc tieu kiem toan + Xet doan cac kha nang co nhting sai pham yeu (theo kinh nghiem tti nhting lan kiem toan trtidc va tti nhting gian lan, sai sot bien)

* + Xac dinh cac nghiep vu va cac sti kien ke toan phtic tap (bao gom ca nhting tide tinh ke toan)

Chuong 8: To chtfc va quan !y kiem toan

Tii ket qua phan tich, danh gia va xet doan noi tren, KTV so hoach dinh noi dung, lich trinh va pham vi cac thu tuc kiem toan doi vdi ttfng loai thong tin, tiing bo phan tren BCTC Noi dung kiem toan the hien rSng can phai kiem toan nhiing bo phan nao, cho nhiing cd sd dan lieu gi va tam vao dau Lich trinh kiem toan phai chi thdi diem tien hanh va thdi gian hoan cac thu tuc kiem toan cung nhtf stf phoi hdp gitfa cac thu tuc, cac cong viec kiem toan Cac thu tuc kiem toan

9 *

ma KTV dtf dinh cung phai dtfdc dtfa cu the kiem toan doi vdi ttfng bo phan cua BCTC

Viec hoach dinh cong viec kiem toan tren day cung bao gom ca ve dtf kien ve ltfc ltfdng vien to kiem toan va dtf kien phan cong cong viec; ke ca trtfdng hdp can co stf tham gia hay phoi hdp vdi cac chuyen gia d cac linh vtfc chuyen sau KTV xay dtfng ke hoach kiem toan tong the cung can dtf kien cac noi dung va lich trinh lam viec hay trao doi vdi cac nha quan ly ddn vj dtfdc kiem toan Thong thtfdng, tien trinh xay dtfng ke hoach kiem toan noi chung, KTV can thiet tham khao y kien cua ddn vi de noi dung va lich trinh kiem toan phu hdp va thuan ldi hdn

Ke hoach kilm toan tong the dtfdc v&n ban hoa de lam can ctf cho thtfc hien ke hoach (thtfc hien cac khao sat kiem soat va khao sat cd ban) Ke hoach kiem toan tong the cung la cd sd de soan thao chtfdng trinh kiem toan cu the cho ttfng tai khoan hay ttfng thong tin tai chinh

O q 9 _

Vi du mau ve ke hoach kiem toan tong the: Xem bieu 8.2 (Phu luc 2)

GIAO TRINH LY THUYET KIEM TOAN

c Xay d u n g ch u ong trin h kiem to d n

Tren cd sd ke hoach kiem toan tong the da dtidc duyet, tting KTV dtidc phan cong tham gia kiem toan se soan thao chtfdng trinh kiem toan cu the cho ttfng tai khoan, ttfng thong tin tai chinh (ttfng bo phan)

9 _

Chtfdng trinh kiem toan {Audit Program) la nhtfng dtf kien chi tiet, ty my ve noi dung, trinh ttf cong viec kiem toan chi tiet cho tting tai khoan hay tting thong tin tai chinh can dtidc kiem toan Chtidng trinh kiem toan dtidc soan thao thifdng bao gom: muc tieu cu the kiem toan doi vdi tting tai khoan (hay thong tin tai chinh); cac chi d i n ve cac btidc cong viec, cac thu tuc kiem toan, ky thuat kiem toan cu the can ap dung tting btidc cong viec; thdi gian bat dau va thdi gian hoan thanh; pham vi cua cac thu tuc kiem toan; sti phoi hdp gitia cac trd ly kiem Loan; nhting tai lieu, thong tin can thu thap de lam bang chting;

Moi mot tai khoan hay thong tin tai chinh co vi tri va dac diem khong giong nhau, nen chtidng trinh kiem toan dtidc lap cho chung cung khong giong De soan thao dtidc chtidng trinh kiem toan cho tting tai khoan (hay thong tin tai chinh), KTV dtidc phan cdng can thu thap them nhting thong tin chi tiet ve tai khoan (hay thong tin tai chinh) can kiem toan Chtidng trinh kiem toan doi vdi tting tai khoan (hay thong tin tai chinh) cting dtidc the hien v&n ban hoa lam can cti thtic hien va lam tai lieu ltiu vao ho sd kiem toan

Vi du mau ve chtidng trinh kiem toan: Xem bieu 8.3 (Phu luc 3)

***

Viec lap ke hoach kiem toan cho cuoc kiem toan BCTC noi chung, KTV can thiet tham khao va trao doi vdi cac nha quan ly ddn vi dufdc kiem toan de cung co sif hieu biet va co sif phoi hdp can thiet qua trinh trien khai cong viec kiem toan Trong qua trinh kiem toan, neu co nhiing tinh huong mcli sinh hoac co nhiing ket qua ngoai dtf kien cua cac thu tuc kiem toan, ke hoach kiem toan tong the va chtfdng trinh kiem toan can dtfdc siia doi, bo sung cho phii hdp

Cac cuoc kiem toan khac (kiem toan hoat dong, kiem toan luan thu) va cac to chtfc kn*m toan khac (to chtfc kiem toan noi bo, to chtfc kiem toan nha nude) tien hanh van phai lap ke hoach kiem toan Tuy nhien, doi ttfdng kiem toan, muc tieu ciia kiem toan khac cho nen noi dung cu the ve ke hoach kiem toan cung khong giong

8.2.2 To chtfc thtfc hien ke h o a c h k ie m t o a n• • •

Trong kiem toan BCTC, to chtfc trien khai thtfc hien ke hoach kiem toan chinh la to chtfc thtfc hien cac khao sat kiem soat va khao sat cd ban.Thtfc hien cac thu tuc khao sat nhSm de thu thap bang chtfng cho viec xet doan, danh gia doi vdi cac cd sd dan lieu cua cac bo phan tren BCTC (cac thong tin tai chinh)

* To chuc thu c hien cac khao sd t k iem soat• •

Trong Nguyen tSc kiem toan thii (dtfdc IAPC phe chuan thang 6/1980 va ban hanh thang 10/1980), doan 18 - 20 co neu:

“Cac nha quan ly doanh nghiep co trach nhiem tri mot he thong ke todn thich hap, ket hap vdi nhieu quy che kiem soat noi bo khac de md rong quy md va loai hinh kinh doanh

GIAO TRINH LY THUYET KIEM TOAN

mot cach thich hap KTV can dam bdo mot cach hap Ly rang hi thong ke todn la thich hap va moi thong tin ke todn deu ditac gh, chep day du, kip thdi Cac quy che kiem soat noi bo thitang gdf phan tich ctic cho sii dam bdo nay.

Kiem todn vien phai hieu biet ve he thong ke todn va cac quy che kiem soat noi bo co lien quan K TV cung phai nghien ctiu, danh gid sti hoat dong cua nhting quy che kiem soat noi be md KTV dinh dtia vao de xac dinh noi dung, thdi gian va pham vi cua cac phitang phdp kiem todn khac.

Ndi nao KTV xac dinh rang co the dtia vao cac quy cht kiem soat noi bo nao thi thtidng it phai thtic hien phticfng phdp kiem todn ca ban han nOi khac va vi vay md viec xac dinh

noi dung, thdi gian kiem todn cung khac d i"

Khi lap ke hoach kiem toan, KTV m6i chi tim hieu, danh gia sd bo ve he thong KSNB cua ddn vi dtfdc kiem toan va xac dinh khau KSNB btfdc dau diidc danh gia la co hieu liic va KTV hy vong la co the diia vao de giam bdt khoi lifdng cong viec kiem toan

Trong giai doan thuc hien ke hoach kiem toan, KTV phai thifc hien them cac thu tuc khao sdt ve kiem soat doi vdi he thong ke toan va cac quy che KSNB chu yeu cua ddn vi dtfdc kiem toan ma KTV co y dinh dtfa vao de thu thap day dii bSng chtfng thich hdp ve sif thiet ke va van hanh cua cac quy che KSNB Dtfa tren cac b&ng chiing nay, KTV danh gia va quyet dinh ve mtfc rui ro kiem soat de lam cd sd cho viec ltfa chon pham vi, noi dung can thtfc hien cac khao sat cd ban; dac biet la cac thii nghiem chi tiet Cac thu tuc khao sat ve kiem

Chuong 8: To chuc va quan !y kiem toan

soat cu the bao gom: Ky thuat dieu tra theo he thong va Khao sat chi tiet doi vdi kiem soat (Xem chuong 7)

Neu cac bang chiing kiem toan thu thap dtfdc tii cac thu tuc khao sat kiem soat tren cluing to sii day du va hdp ly cua cac budc kiem soat; stf hoat dong thiidng xuyen, lien tuc va co hieu qua cua cac quy che KSNB thi se cho phep KTV quyet dinh thu hep pham vi thuc hien cac thu nghiem cd ban va ngifdc lai

* To chiic thiic hien cac khao sd t cd • • ban

BCTC cua ddn vi bad gom mot he thong cac thong tin (chi tieu) tai chinh difdc sap xep, trinh bay theo tiing loai, tiing muc, tifng khoan, hinh nen cac bo phan hdp cua BCTC Cac so lieu trinh bay tren BCTC cua cac thong tin tai chinh chinh la ket qua cua mot qua trinh ke toan (ghi nhan, phan loai, tinh toan, ghi so, tong hdp, ) tif cac loai nghiep vu kinh te co lien quan Qua trinh ke toan cua ddn vi dtfdc thiic hien tren cd sd nhiing quy tic chuyen mon nhat dinh (cac thong le, chuan mtfc ke toan) Cac thong le, chuan mtfc ke toan; cac nguyen tic

va phifdng phap ke toan hinh thanh nen cac can ciC cua cac thdng tin diidc trinh bay vao BCTC ■ diidc goi la cd sd ddn lieu cua BCTC.

De thu thap cac bang chiing ve cac cd sd dan lieu cua BCTC, lam cd sd cho viec difa y kien nhan xet doi v6i ttfng thong tin tai chinh (so lieu ke toan) noi rieng hay doi v6i BCTC noi chung, KTV phai thifc hien cac khao sat cd ban - Tiic la cac khao sat doi vdi qua trinh ke toan va so lieu ke toan co lien quan

GIAO TRlNH LY THUYET KIEM TOAN

Khao sat cd ban bao gom ky thuat la: Phan tich, danh gia tong quat va Kiem tra chi tiet ve nghiep vu va ve so dtf tai khoan (Xem chitting 7)

Ky thuat phan tich, danh gia tong quat (vdi ky thuat cu the: phan tich ngang va phan tich doc) difdc sii dung chu yeu de phat hien, xac dinh nhiing bien dong khong binh thifdng cua

9

thong tin tai chinh tif khoanh vting tam, diem can tap trung di sau kiem toan

Ky thuat kiem tra chi tiet ve nghiep vu va ve so" du tai khoan sif dung chii yeu de thu thap cac bang chting cu the ve

i)

qua trinh hach toan tifng loai nghiep vu va tinh toan tong hdp so du tifng tai khoan lam cd sd xac nhan cho so' lieu tifdng Ung da trinh bay tren BCTC

Kiem toan vien cAn chu y thu thap day du cac bang chiing thich hdp - cac bang chiing co siic thuyet phuc - de lam cd s3 tin cay cho y kien nhan xet, danh gia cua minh doi vdi tiing thong tin tai chinh (tifng bo phAn cua BCTC) da dtidc kiem

9 \

toan Cac ky thuat cu the de thu thap bang chting kiem toan (quan sat, kiem tra - doi chieu, dieu tra, tinh toan, phan tich) can dtidc van dung phu hdp vdi tting loai thong tin Trifdng hdp khong the sii dung thu tuc kiem toan nao hoac bang chting chtia du tin cay, co the md rong pham vi kiem toan hay sii dung thu tuc kiem toan thay the, bo sung

To chtic thtic hien cac khao sat kiem soat va khao sat cd

ban chinh la viec phan cong cong viec thtic hanh kiem toan cho tting vien nhom kiem toan; htfdng d i n thtic hien; kiem tra giam sat ket qua; thu nhan va tong hdp ket qua cua

Chuong 8: To chuc va quan by kiem todn

'one vien Vai tro to chiic thuc hiein cong viec tren thuoc ve ngtidi phu trach nhom kiem toan

Trong cac loai kiem toan khac (kiem toan hoat dong, kiem toan tuan thu), cac thu tuc va ky thuat kiem toan dtidc sti

9

dung theo muc tieu va doi ttfdng kiem toan cu the Vi du:

9

tien hanh hoac yeu cau ddn vi tien hanh thtic nghiem de co the danh gia ve tinh hinh hoat dong, tinh hinh chi tieu,

8.2.3 To chtic hoan tat ket qua kiem toan (Lap bao

cao kiem toan, th ti q u an ly va hoan t a t cong viec kiem toan)

* Lap bdo cdo kiem todn va soan th a o th ti q u a n ly

- L ap bdo cdo kiem todn

Bao cao kiem toan la bao cao ve ket qua cua cuoc kiem toan (ve BCTC) Hinh thtic bao cao kiem toan dtidc the hien bang van ban Noi dung trung tam cua bao cao kiem toan la y kien nhan xet cua KTV ve mtic tin cay cua BCTC da dtidc kiem toan

Tren cd sci cac bang chting kiem toan da thu thap cung vdi nhting hieu biet ve hoat dong kinh doanh cua ddn vi dtidc kiem toan, KTV phai soat xet, danh gia cac ket luan rut tti cac bang chting da thu thap dtidc hinh cac ket lu§n toan dien ve cac khia canh sau day:

a) Cac BCTC lap co phu hdp vdi cac thong le, chuan mtfc va che ke toan (da dtfdc chap nhan) hay khong?

b) Cac thong tin tai chinh trinh bay co phu hdp vdi cac quy dinh hien hanh va vdi cac yeu cau cua phap luat hay khong?

■" ^ = = = m — ■

GIAO TRINH LY THUYET KIEM TOAN

c) Toan canh cac thong tin tai chinh cua ddn vi dude kiem toan co nhat quan vdi cac hieu biet cua KTV ve hoat dong kinh doanh cua ddn vi hay khong?

d) Cac thong tin tai chinh co the hien thoa dang moi van de yeu va co dam bao trung thuc va hop ly hay khong?

Cung can luu y ring, de co ket luan thoa dang, kiem toan /

vien k et hop xem xet ve gia dinh hoat dong lien tu c co duoc

the hien phu hdp tren BCTC dUdc kiem toan hay khong?

Gid d in h ve hoat d o n g lien tuc

“Hoat dong lien tuc” la mot khai niem cd ban cua ke toan quoc te, dUdc Uy ban chuan mile ke toan quoc te (IASC) ban hanh, co noi dung nhii sau:

"Thong thudng mot doanh nghiep dUdc coi la dang hoat dong ma no tiep tuc hoat dong cho mot tiidng lai dinh trudc Ngiidi ta quan niem r i n g doanh nghiep khong co y dinh va cung khong can phai giai tan hoac qua thu hep quy mo hoat dong cua minh”

Trong khai niem hoat dong lien tuc, ke toan gia dinh r i n g mot doanh nghiep se tiep tuc hoat dong vo thdi han trti co su phu nhan ro rang Vdi gia dinh ve su hoat dong lien tuc, tai san cua doanh nghiep dtidc trinh bay tren BCTC theo nguyen t i c gia phi NgUdc lai, neu gia dinh hoat dong khong dUdc thuc hien, tai san cua doanh nghiep trinh bay tren BCTC se phai theo nguyen t ic khac

Theo chuan mUc kiem toan Viet Nam so 570 (VSA 570), KTV c ln co hieu biet can thiet de xem xet ve sU the hien gia dinh va nhting van de lien quan kiem toan BCTC

SSSSSaSSSSSSSSBSS— mSSSSSSSSSSSSSSSSS^SSSSS« M ^ — I—

Chuong 8: To chuc va quan !y kiem toan

“Khi lap ke hoach va thtfc hien kiem toan cung nhtf danh gia va trinh bay y kien nhan xet bao cao kiem toan, KTV va cong ty kiem toan phai luon xem xet stf phu hdp cua gia dinh “hoat dong lien tuc” ma doanh nghiep da sii dung de lap va trinh bay BCTC”

Cung theo VSA 570, giam doc (hoac ngtfdi diing dau) ddn vi dtfdc kiem toan, lap va trinh bay BCTC can phai danh gia ve kha nang hoat dong cua ddn vi Bao cao tai chmh phai dtfdc lap tren cd sd gia djnh la doanh nghiep dang hoat dong lion tuc va se tiep tuc hoat dong kinh doanh binh thtfdng ttfdng lai gan, trtf doanh nghiep cd y dinh giai the hoac bi buoc phai ngtfng hoat dong; hoac phai thu hep dang ke quy mo hoat dong cua minh

Kiem toan vien va cong ty kiem toan cd trach nhiem xem xet tinh hdp ly cua gia djnh hoat dong lien tuc ma ddn vi dtfdc kiem toan da sii dung lap va trinh bay BCTC va xem xet cac yeu to khong chic chan yeu nao co lien quan tdi kha nang hoat dong lien tuc cua ddn vi can phai dtfdc trinh bay day du tren BCTC

Trong qua trinh lap ke hoach kiem toan, KTV va cong ty kiem toan phai can nhlc den cac su kien hoac dieu kien cd the gay stf nghi ngd dang ke ve kha nang hoat dong lien tuc cua ddn vi

Trong suot qua trinh kiem toan, KTV va cong ty kiem toan phai luon luon ltfu y den cac blng chiing ve cac stf kien hoac dieu kien co the gay stf nghi ngd dang ke ve kha n&ng hoat dong cua ddn vi dtfdc kiem toan

GIAO TRiNH LY THUYET KIEM TOAN

Kiem toan vien va cong ty kiem toan can xem xet cac dnnh pin cun Bnn giam doc ddn vi difdc kiem toan ve kha nang hoat dong lien tuc cua ddn vi difdc kiem toan

Khi cac stf kien hoac dieu kien co the gay sif nghi ngd dang ke ve kha nang hoat dong lien tuc cua ddn vi difdc kiem toan da difdc xac dinh, KTV va cdng ty kiem toan can phai:

- Soat xet cac ke hoach cua Ban giam doc ddn vi difdc

9 \

kiem toan ve cac hoat dong tifdng lai;

- Thu thap day du cac bang chtfng thich hdp de xac nhan hay loai trtf cac yeu to' khong chac chan yeu;

- Yeu ciu Ban giam doc ddn vi dtfdc kiem toan xac nhan bang van ban lien quan tdi cac ke hoach hanh dong tifdng lai cua ho

Khi soat xet de dtfa y kien nhan xet tong quat cho BCTC da difdc kiem toan, kiem toan vien can can nhac den stf phu hdp cua viec trinh bay BCTC vdi gia djnh hoat dong lien tuc Kiem toan vien chi co the difa y kien chap nhan toan bo, neu gia dinh hoat dong lien tuc difdc the hien mot cach phu hdp Trong trifdng hdp ngtfdc lai, kiem toan vien chi co the difa loai y kien nhan xet khac v6i y kien chap nhan toan bo

Ngoai ra, qua trinh kiem toan, kiem toan vien cung can can nhac den cac bieu hien co kha nang anh htfdng den sif hoat dong lien tuc fbinh thifdng) cua doanh nghiep Cac bieu hien chu yeu thifd 6m:

- Cac bieu hien ve tai chinh, nhtf: + Lo kinh doanh thtfc te;

Chuong 8: To chuc va quan !y kiem todn

+ Cac khoan no vay da den han ma doanh nghiep khong co kha nang toan, khong co du tin cay de vay ng ln han tai trd cho tai san dai han;

+ Cac ty le tai chinh bi dao ngtfdc;

+ Stf kho khan viec tlnJc hien cac dieu khoan cua khe tfdc vay mifdn;

x 0

+ Khong co kha nang tao duoc nguon tai chinh de tai trd cho cac khoan dau tif can thiet;

- Cac bieu hien hoat dong, nhtf:

+ Thieu can bo chu chot ma khong bo sung difdc;

+ Thieu thi trifdng chinh hoac nguon cung cap vat tif; + Thieu giay phep, dac quyen;

- Cac bieu hien khac, nhif:

+ Khong dii von phap dinh hoac khong thifc hien difdc cac yeu cau co lien quan theo luat dinh;

+ Doanh nghiep dang bi kien, chtfa co phan quyet song kha nang doanh nghiep bj rdi vao the bat ldi;

+ Sif thay doi chinh sach cua Nha ntfdc va lu&t phap;

Neu co nghi ngd ve kha nang anh hifdng den sif hoat dong lien tuc, kiem toan vien can thu th&p day du bang chiing thich hdp de chiing minh hoac xoa tan nghi ngd trifdc difa

✓ 0 0

ra y kien nhan xet cho BCTC da difdc kiem toan, kiem toan vien phai xem xet den cac ke hoach va bien phap cua doanh nghiep nham giam nhe anh hifdng cua cac bieu hien noi tren va

GIAO TRINH LY THUYET KIEM TOAN

ve sii trinh bay cua doanh nghiep ve cac bieu hien anh htfcing cung nhtf ke hoach, bien phap giam nhe thuyet minh BCTC Mot bao cao kiem toan “Chap nhan toan bo” chi co the dtfdc kiem toan vien dtfa neu thuyet minh BCTC the hien day du hdp ly cac nhan to anh htfcing va cac ke hoach giam nhe cua doanh nghiep Trtfdng hdp nay, bao cao kiem toan phai co doan lau y den van de noi tren Trong trtfdng hdp ngtfdc lai, se khong the co bao cao kiem toan “Chap nhan toan bo”

Ket luan cua kiem toan vien ve BCTC da kiem toan chmh la y kien nhan xet tong quat va se dtfdc ghi vao bao cao

9

kiem toan

Tuy thuoc vao ket qua kiem toan cu the ma y kien nhan xet cua KTV dtfa thuoc mot loai y kien va ttfdng tfng la loai bao cao kiem toan dtfdc KTV va cong ty kiem toan lap

Noi dung cu the cua Bao cao kiem toan ve BCTC va cac loai bao cao kiem toan da dtfdc trinh bay d phan khac (xem Chtfdng - Bao cao kiem toan)

Trong mot so' trtfdng hdp thay can thiet phai bo sung them nhtfng thong tin ve ket qua cua cuoc kiem toan da dtfdc trinh bay tren bao cao kiem toan, KTV dtfdc phep lap them phan phu luc dinh kem bao cao kiem toan, nhtf: Phan trinh bay ro them cac thong tin ve yeu to ngoai trtf; Bang tinh so lieu chi tiet; Cac kien nghi cua KTV;

9

Trtfdng hdp e hai doanh nghiep kiem toan cung thtfc hien mot cuoc kiem toan thi mot so yeu to bao cao kiem

9 7#

toan (nhtf ten KTV va cong ty kiem toan) se dtfdc stfa doi cho phu hdp

Chuong 8: To chCrc va quan ly ktSm toan

■ Soan thao “Thit quan ly"

Cung vdi viec lap bao cao kiem toan, KTV soan thao ‘T h u quan ly” ‘Thtf quan ly” la thtf cua KTV giii cho cac nha quan ly cua ddn vi dtfdc kiem toan de cung cap nhtfng thong tin va nhtfng khuyen cao ma KTV cho la can thiet

Muc dich cua thtf quan ly la giup ddn vi dtfdc kiem toan chan chinh cong tac quan ly tai chinh, ke toan; xay dtfng va hoan thien he thong ke toan va he thong KSNB

Noi dung “Thtf quan ly” chu yeu mo ta ve ttfng stf kien cu the (ma KTV cho la can thiet), gom: Thtfc trang ve cong tac quan ly tai chinh, ke toan va ve he thong ke toan va he thong KSNB cua ddn vi; kha nang rui ro; kien nghi cua KTV va y kien cua ngtfdi quan ly lien quan den stf kien

‘Thtf quan ly” la mot phan ket qua cua cuoc kiem toan nhtfng khong nhat thiet phai dinh kem bao cao kiem toan ‘Thtf quan ly” noi chung khong phai la bat buoc doi vdi KTV nhtfng dtfdc cac nha quan ly rat tfa chuong va mong muon

Cac loai kiem toan hoat dong, kiem toan tuan thu neu

*» /

to chtfc kiem toan doc lap thtfc hien, ket thuc cong viec kiem toan ve cd ban deu phai lap bao cao kiem toan (vdi tieu de va noi dung cu the khac vdi bao cao kiem toan ve BCTC)

Trtfdng hdp cac cuoc kiem toan to chtfc kiem toan noi bo hay to chtfc kiem toan nha ntfdc tien hanh, hoan cung phai lap bao cao kiem toan cho ttfng cuoc kiem toan

GIAO TRINH LY THUYET KIEM TOAN

* H oan ta t cong viec kiem todn - Hoan chinh ho so kiem todn

ty

Sau da lap dtfdc bad cao kiem toan chinh thtfc va thtf quan ly, KTV doc lap can sSp xep cac tai lieu, giay td lien quan den cuoc kiem toan de hinh nen ho sd kiem toan Ho sd kiem toan co the bao gom ca nhtfng tai lieu lien quan den viec xti ly cac stf kien sau ky bao cao kiem toan (neu co) Ve ho scJ kiem toan se de cap ro d muc 8.3 dtfdi day

- Gidi quyet cac sit kien sau ky bdo cdo kiem todn

Sau ket thuc nien ke toan va lap BCTC, tai ddn vi dtfdc kiem toan co the phat sinh cac stf kien co lien quan den thong tin tai chmh cua ddn vi Cac stf kien co the chia hai loai:

(1) Cac stf kien cung cap bo sung nhtfng thong tin lien quan den cac stf viec da xay trtfdc ket thuc nien ke toan

(2) Cac su kien mdi phat sinh lien quan den cac stf viec xay sau ket thuc nien ke toan

Trtfdc het can ltfu y rSng, cac stf kien sau ket thuc nien ke toan nhtfng trtfdc ky bao cao kiem toan, theo thong le, da dtfdc KTV xem xet, can nhflc trtfclc dtfa y kien nhan xet ve BCTC dtfdc kiem toan Vi vay, d phan chi de cap den cac stf kien sau ky bao cao kiem toan Sau day la mot vai vi du ve cac stf kien nay:

+ Ddn vi dang vtfdng vao mot vu kien tung tit trtfdc ket thuc nien ke toan, nhtfng sau ky bao cao kiem toan, toa an mdi cd phan quyet

Chuong 8: To chtic va quan !y kiem toan

+ Tinh trang nguon tai trd thieu hut cuoi nien ke toan, nhiing sau bao cao kiem toan chfdc lap thi ddn vi difdc cung cap tai chi'nh tif cong ty me d niidc ngoai

Theo thong le nghe nghiep va quan he kinh te - xa hoi, KTV va doanh nghiep kiem toan can phan biet ve thdi gian phat hien cac sif kien de thuc hien trach nhiem, nghia vu va quyen han cua minh cho phu hop Cu the:

Cac sit kien sau ky hao cdo kiem todn nhitng tritdc

ngay phat hdnh B C T C (va bdo cdo kiem toan):

Thong thifdng, cac sif kien phat sinh deu co lien quan trifc tiep den ddn vi dtidc kiem toan Bdi vay, cac nha quan ly ddn vj phai co trach nhiem thong bao cho KTV ve cac sif kien xay tii sau ky bao cao kiem toan den trifdc phat hanh BCTC

Khi nhan dtfdc thong bao ve cac sii kien, KTV can kiem tra lai va xem xet, danh gia anh htfdng cua cac sii kien den BCTC va dun y kien nhan xet cua KTV KTV phai can nhSc xem ddn vj co nen siia lai BCTC va bao cao kiem toan hay khong va cAn thao luan van de n;\y vdi cac nha quan ly ddn vi de co nhiing bien phap phu hdp tiing triidng hdp cu the

Trong triidng hdp ddn vj siia chuta BCTC theo yeu cau cua KTV, thi KTV phai thtic hien cac thu tuc can thiet, phu hdp vdi tinh hinh thtic te va stia doi hay bo sung y kien nhan xet bao cao kiem toan cho phu hdp vdi BCTC da siia chuta va duyet y; Tham chi co the lap lai bao cao kiem toan mdi thay the cho bao cao kiem toan cu

GIAO TRINH LY THUYET KIEM TOAN

Trtfdng hdp neu KTV cha la can thiet phai stfa chtfa BCTC nhtfng cac nha quan ly khong chap nhan, thi hanh dong cua KTV thuoc vao viec bao cao kiem toan da dtfdc dtfa cho ddn vi khach hang hay chtfa Neu bao cao kiem toan chtfa dtfa cho khach hang, KTV can dien dat y kien nhan xet cua minh cho phtf hdp vdi tinh hinh mdi (y kien nhan xet dang “Chap nhan ttfng phan” hoac dang “Khong chap nhan/Trai ngtfdc”) Triidng hdp bao cao kiem toan da dtfa cho khach hang, KTV cAn yeu cau lanh dao cao nhat cua ddn vi dtfdc kiem toan khong cong bo BCTC va bao cao kiem toan; Dong thdi, KTV phai ap dung nhtfng bien phap thich hdp de ngan chan cac ben

•y _ x

thtf ba stf dung bao cao kiem toan ndi tren KTV cung can thong bao cho lanh dao ddn vi dtfdc kiem toan biet rang KTV se co nhtfng hanh dong can thiet de lam mat hieu ltfc cua bao cao phu hdp vdi nghia vu va quyen han phap ly cho phep

Cac sii kien sau phat hdnh BCTC:

Sau BCTC da phat hanh, KTV khong bat cti nghia vu nao buoc phai tiep tuc kiem tra, xem xet doi cac stf kien nao co lien quan den BCTC da dtfdc kiem toan

Tuy nhien, neu sau BCTC da phat hanh, neu KTV nhan thay co nhtfng anh htfdng nghiem den BCTC da

•I

dtfdc kiem toan ma trtfdc ky bao cao kiem toan chtfa phat hien thi KTV can phai thao luan van de vdi cac nha quan ly ddn vj va thtfc thi nhtfng bien phap thich hdp theo ttfng trtfdng hdp cu the

Trtfdng hdp giam doc ddn vi dtfdc kiem toan chap nhan va stia doi BCTC thi KTV can thtfc hien nhting thu tuc can thiet kiem tra cac bien phap ma ddn vi ap dung nhSm dam bao van

Chuong 8: To chCrc va quan iy kiem toan

de dtfdc thong bao den cac ben da nhan BCTC va bao cao kiem toan da cong bo, dong thdi KTV' phai cong bo mot bao cao kiem toan mdi can cti tren BCTC da siia doi Trong bao cao kiem toan mdi phai co doan giai thfch nguyen nhan phai siia doi BCTC va bao cao kiem toan da cong bo'

Triidng hdp giam doc ddn vi difdc kiem toan khong siia doi BCTC theo yeu cau cua KTV hoac khong thong bao cac van de noi tren den cac ben da nhan BCTC va bao cao kiem toan da difdc cong bo trtfdc do, KTV phai thong bao cho Giam doc ddn vi dtfdc kiem toan biet ve nhtfng bien phap ma KTV se co the ap dung de ngan chan ben thtf ba sii dung bao cao kiem toan Nhtfng bien phap se dtfdc thtfc hien tinh huong cu the nhtf da neu d phan tren

Mat khac, KTV cung can quan tam xem xet, tham tra xem lieu co khoan muc nao BCTC da phat hanh va bao cao kiem toan ttfdng tfng dtfdc cong bo co bi stia chtfa ho&c thay the hay khong Neu BCTC phat hanh da bi cac nha quan ly siia doi so vdi BCTC da kiem toan, KTV cln thtfc thi cac thu tuc can9 • • thiet de ngan chan cac ben thtf ba sii dung BCTC va bao cao kiem toan va lam mat hieu life ciia cac bao cao (da bi cong bo sai), phu hdp vdi nghia vu va quyen han phap ly cho phep

8.3 TO CHlTC GIAY T 6 VA HO SO KIEM TOAN

To chtfc giay td kiem toan chu yeu la cac giay td lam viec hang ciia cac vien nhom kiem toan, nhtf: m l u giay lam viec, m lu tong hdp, phan tich,

To chtfc ho sd kiem toan chinh la viec thu thap, s i p xep cac tai lieu lien quan den cuoc kiem toan theo nhtfng yeu c l u ltfu trti, sii dung va phu hdp vdi quy dinh cua nghe nghiep

GIAO TRINH LY THUYET KIEM TOAN

Theo Chuan muc kiem toan Viet Nam (CM so 230 - Ho so kiem toan - Bo Tai chinh ban hanh 27 thang nam

\

1999) thi "KTV phai thu thap va liiu ho sd kiem todn moi tdi lieu, thong tin can thiet lien quan den cuoc kiem todn du de lam cd sd cho viec hinh y kien kiem todn ciia minh va chiing minh rang cuoc kiem todn dd diidc thiic hien theo dung chuan miic kiem todn Viet Nam (hay chuan miic quoc te diidc chap nhan ” (doan 02)

Cac tai lieu can thiet difdc lifu giuf ho sd kiem toan bao gom toan bo cac ghi chep va thong tin, tai lieu cd lien quan

den cac van de sau day: - Ke hoach kiem toan

- Viec thiic hien cuoc kiem toan: Noi dung, chtfdng trinh va pham vi cac thu tuc da difdc thiic hien

- Ket qua cua cac thu tuc da thifc hien

- Nhiing ket luan ma KTV rut tif nhiing bang chiing <)

kiem toan thu thap difdc

Ho so kiem toan cung phai lifu giii ket qua kiem tra soat xet chat liidng kiem toan cua cac cap co tham quyen theo quy dinh cua doanh nghiep kiem toan

Ho sd kiem toan phai dam bao day du cd sd cho KTV difa y kien nhan xet cua minh va dam bao cho KTV khac khong tham gia vao cuoc kiem toan va ngiidi kiem tra, soat xet hieu difdc cong viec kiem toan va cd sd y kien cua KTV

Theo hifdng dan cua chuan miic kiem toan Viet Nam (CM so' 230 Ho sd kiem toan), ho sd kiem toan difdc lap va lifu giii hai loai: Ho sd kiem todn chung va ho sd kiem todn nam.

Chuong 8: To chtfc va quan ly kiem toan — _ i _ _ - - ■ ■ ■■

Hu stf kiem tuan chung (con goi la ho sd co dinh) thiidng bao gom cac tai lieu, thong tin chung cua ddn vi diidc kiem toan va difdc sii dung cho nhieu nam, nhu:

• Cac tai lieu ve cd sd phap ly lap va hoat dong cua don vi (Quyet dinh lap: Dieu le cong ty; Giay phep dau tif; )

- Cac tai lieu nhan sif (Cac thoa ifdc lao dong; cd cau to chiic; )

- Cac tai lieu ve ke toan va kiem soat noi bo (Che ke toan ap dung; Cac nguyen tac ke toan; Cac chmh sach kiem soat; )

- Cac hdp dong hoac thoa thuan vdi ben thii ba (Hdp dong cho thue; Hdp dong bao hiem; )

* Cac tai lieu khac (Tai san va von chu; Van ban, che thue rieng; )

Hu sd kiem todn nam thiidng bao gom cac thong tin, tai lieu chu yeu chi lien quan den tiing nam, nhii:

V ' , O ty

■ Thii mdi, thii hen va hdp ddng kiem toan; Ke ca phu luc hdp dong kiem toan (neu co) va Bien ban ly hdp dong kiem toan

- Ke hoach kiem toan (ke hoach kiem toan tong the va chiidng trinh kiem toan)

- Bao cao kiem toan, thu; quan ly, BCTC va cac bao cao khac (ban du thao va ban chinh thiic)

- Cac bAng chiing kiem toan thu thap difdc va nhiing danh gia, ket luan cua KTV

GIAO TRINH LY THUYET KIEM TOAN

- Cac stf kien phat sinh sau ket thuc nien ke toan

Ho sd kiem toan can dtfdc thiet lap va sSp xep phu hdp

X <?

vdi ttfng khach hang, cho ttfng hdp dong kiem toan va thuoc dieu kien va yeu cau cua KTV, doanh nghiep kiem toan KTV can thu thap, s&p xep cac tai lieu thich hdp cho ttfng loai ho sc kiem toan Ngay nay, cac doanh nghiep kiem toan thtfdng su dung cac tai lieu da dtfdc chuan hoa nhtf cac bang cau hoi kiem tra, danh gia; mau thtf xin xac nhan;

Ho sd kiem toan la tai san thuoc quyen sd htfu cua doanh nghiep kiem toan KTV va doanh nghiep kiem toan phai co trach nhiem to chtfc bao quan ho sd theo nguyen t ic bao m at va ltfu gitf mot thdi gian du de dap tfng yeu cau hanh nghe va phu hdp vdi quy dinh chung cua phap luat cung nhtf quy dinh rieng cua to chiic nghe nghiep va cua tiing doanh nghiep kiem toan

Ngoai bo ho sd cua cuoc kiem toan dtfdc doanh nghiep kiem toan ltfu giii, KTV phai l§p va giii cho khach hang mot bo ho sd ve ket qua cuoc kiem toan vdi cac loai tai lieu chu yeu sau:

• Bao cao kiem toan

- BCTC da dtfdc kiem toan

- Thtf quan ly (cua KTV gtfi cac nha quan ly ddn vi khach hang)

- Cac phu luc can thiet kem theo

Ho sd kiem toan co vai tro minh chiing ve hoat dong kiem toan da dien va cung la mot cd sd de xif ly xay tranh chap hdp dong kiem toan (neu co)

Chuong 8: To chuc va quart ly kiem toan

8.4 KIEM SOAT CHAT Ll/ONG HOAT DONG KIEM t oAn

Hoat dong kiem toan doc lap difdc thufc hien bdi cac KTV thuoc cac doanh nghiep kiem toan khuon kho luat phap

') *

va difa tren cac thong le, chuan mifc chuyen mon Chat ltfdng hoat dong kiem toan dtfdc bieu hien d mtfc thoa man cua cac doi ttfdng sii dung ket qua kiem toan ve tinh khach quan va tin cay vao y kien cua KTV; ddng thdi thoa man mong muon cua ddn vi dtfdc kiem toan ve nhutng v kien dong gop cua KTV nham nang cao hieu qua hoat dong kinh doanh, thdi gian dinh trtfdc vdi gia phi hdp ly Viec kiem soat chat ltfdng hdat dong kiem toan (doi vdi ttfng cuoc kiem toan, ttfng KTV hay ttfng doanh nghiep kiem toan) thong thtfdng dtfdc thtfc hien bdi to chiic nghe nghiep va bdi chinh ban than doanh nghiep kiem toan

Kiem soat chat ltfdng hoat dong kiem toan doi vdi cac doanh nghiep kiem toan va cac van phong kiem toan dtfdc to chtfc nghe nghiep (hiep hoi KTV) thtfc hien thong qua cac hinh thtfc thich hdp (to chtfc bo phan kiem tra, danh gia; to chtfc

#) _ 9

kiem tra cheo; ) Day la stf kiem soat ttf ben ngoai - ngoai kiem

(Noi dung se diidc de cap ky c) mot phan khac). Thtfc te d Viet Nam, trtfdc day, stf kiem soat chat ltfdng hoat dong ttf ben ngoai • ngoai kiem - Bo Tai chinh thtfc hien, nhtfng noi dung va ket qua cong viec rat khiem ton; Hien nay, sau hoi nghe nghiep (Hoi kiem toan vien hanh nghe Viet Nam - VACPA) dtfdc lap va di vao hoat dong, cong viec chuyen giao dan cho hoi nghe nghiep

) ✓ *> - ^

Kiem soat chat luong hoat dong kiem toan doi vdi tifng cuoc kiem toan va ttfng KTV chu yeu dtfdc chinh cac doanh nghiep kiem toan to chtfc thtfc hien - noi kiem Ngoai ra, doanh nghiep kiem toan cung can kiem soat chat ltfdng hoat dong kiem toan doi vdi cac van phong kiem toan thuoc doanh nghiep.

9 *) ^

Chuan mtfc kiem toan Viet Nam (CM s6 220 - Kiem soat chat ltfdng hoat dong kiem toan) da xac dinh: "K T V va cong ty kiem todn phai thtfc hien cac clunh sach va thu tuc kiem soat chat ltfdng'doi vdi toan bo hoat'dwig kiem toan cua cdng ty kiem todn va doi vdi ttfng cuoc kiem todn

Noi dung, lich trinh va pham vi.cua nhtfng chinh sach va thu tuc kiem soat chat ltfdng tai ttfng doanh nghiep kiem toan phu thuoc vao cac yeu to chu yeu nhtf: quy mo, tinh chat hoat dong ciia doanh nghiep; dia ban hoat dong; cd cau to chtfc; viec tinh toan xem xet gitfa chi phi va ldi ich.

Thong thtfdng, doanh nghiep kiem toan chu yeu to chtfc cong viec soat xet chat ltfdng doi vdi KTV va cuoc kiem toan ngay suot qua trinh cuoc kiem toan dien Viec kiem tra nay thtfdng phan theo ttfng cap thong qua chiic nang soat xet chat ltfdng va ket qua cong viec kiem toan: chu phan hun (Parner) —* chu nhiem kiem toan (Manager) —► KTV chinh (Senior Auditor) —» cac trd ly kiem toan (Staff Assistant).

Kiem soat chat ltfdng hoat dong kiem toan hiep hoi nghe nghiep hay ban than doanh nghiep kiem toan thtfc hien cung deu d in xem xet tren nhtfng khia can h (tieu chuAn) n h at dinh Nhtfng tieu chuan chu yeu de kiem tra, d an h gia chu yeu gom:

Chuong 8: To chuc va quart !y kiem toan

■ Tinh doc lap, trung thtfc va khach quan - Trinh chuyen mon va phan cong - Nang liic tu van

- Van de tuyen dung nhan vien • Chinh sach phat trien nghiep vu - Chmh sach de bat

- Tiep nhan va tri khach hang

- Cong viec kiem tra doi vdi hoat dong kiem soat chat ltfdng kiem toan

Cac tieu chuan tren la can ctf de cac cap kiem soat chat

•) 9

luong hoat dong kiem toan to chUc thiic hien kiem tra, danh gia

chat ltfdng hoat dong kiem tonn doi vdi tUng doanh nghiep kiem toan tUng chi nhanh hay van phong kiem toan; doi vdi KTV cung nhu van dung kiem soat chat ltidng tting cuoc kiem toan (khi can thiet) Khi to chiic thtfc hien kiem soat chat ltidng hoat dong kiem toan, cAn thiet ton quy dinh va htidng d'&n chuan mtic chuyen mon - Chuan mtic so' 220 - “Kiem soat chat ltidng hoat dong kiem toan”

GIAO TRiNH LY THUYET KIEM TOAN

Phu luc so (Bieu 8.1) Mau ke hoach ch ien ltftfc # •

(De hudng d d n va th a m khao)

CONG TY KIEM TOAN:

KE HOACH CHIEN L l/d C

Khach hang: Ngtfdi lap: N gay

Nam tai chinh: Ngtfdi duyet: N gay

Dac diem khach hang: (qui mo ldn, tin h c h a t

p h iic tap, d ia ban rong hoac kiem todn nhieu nam).

Yeu cau:

- Ke hoach chien lUdc dUdc lap cho cac cuoc kiem toan ldn ve qui mo, tinh chat phiic tap, dia ban rong hoac kiem toan

BCTC nhieu nam;

- Ke hoach chien lUdc do ngUdi phu trach cuoc kiem toan

l&p va dUdc Giam doc (ho&c ngudi diing dau) ddn vi phe duyet;

* Nhom kiem toan phai tuan thu cac quy dinh cua cong ty va phuong hudng ma Giam doc da duyet ke hoach chien

lUdc;

- Trong qua trinh lap ke hoach kiem toan tong the va thiic hien kiem toan neu phat hien nhiing van de khac biet vdi nhan dinh ban dau cua Ban giam doc thi phai bao cao kip thdi cho Ban giam doc de co nhiing (lieu chinh phu hdp

Chuong 8: To chCrc va quan iy kiem toan » ' ■ • mm

Noi d u n g va cac b u d c c o n g viec

c u a ke h oach c h i e n ltfcfc

9

1/ Tinh hinh kinh doanh cua k h a c h h a n g (tong hcfp thdng

tin ve linh viic hoat dong, loai hinh doanh nghiep, hinh thiic sd

hiiu, cdng nghe san xuat, to chiic bo may quan ly va thiic tien hoat dong ciia dan vi) dac biet lifu y den nhiing noi dung chu

veu nhif: Dong luc canh tranh, phan tich thai cuc kinh doanh

cua d oanh nghiep cung nhif cac yeu to" ve san pham, thi trudng

tieu thu, gia ca va cac hoat dong ho tro sau ban hang

2/ Xac dinh nhiing van de lien quan den BCTC n h u che

do ke toan, c h u a n mifc ke toan ap clung, yeu cau ve lap BCTC

va quyen h an cua cong ty;

3/ Xac dinh viing rui ro chu yeu cua doanh nghiep va anh

hifdng cua nd tdi BCTC (danh gid ban dau ve rui ro tiem tang ra rui ro kiem soat):

4/ D a n h gia he thong kiem soat noi bo;

5/ Xac dinh cac muc tieu kiem toan tam va phudng phap tiep can kiem toan;

6/ Xac dinh nhu cau ve sif hdp tac cua cac chuyen gia: Chuyen gia tif van phap luat, KTV noi bo, KTV khac va cac chuyen gia khac nhif ky sif xay diing, ky sU nong nghiep

r

7/ Du kien nhom trudng va thdi gian thiic hien;

8/ Giam doc duyet va thong bao ke hoach chien lUdc cho

nhom kiem toan Can cu ke hoach chien luoc da duoc phe duyet,

trifdng nhom kiem toan lap ke honch kiem toan tong the va

•t

chuong trin h kiem toan

Hoc vien Tai chinh o 41

Phu luc so (Bieu 8.2)• •

/ *p 1 *)

Mau ke hoach kiem toan to n g th e

(De hudng dan va tham khao)

CONG TY KIEM TOAN:

K E H O A C H K IE M T O A N T O N G T H E

• •

Khach hang: Ngtfdi lap: N gay

Nam tai chinh: Ngtfdi duyet: N gay

1- Thong tin ve hoat dong cua k hach hang:

- Khach hang: Nam dau: Q] ThUdng xuyen: j j Nam thii:

- Ten khach hang:

- Tru stf chinh: Chi nhanh: (so luting, die diem)

- Dien thoai: Fax: Email:

- Ma so thue:

- Giay phep hoat dong (giay phep dau tu, chting nhan ddng ky kinh doanh)

- Linh viic hoat dong: (san xuat thep, du lich khach san san gon, )

- Dia ban h ;t dong: (cd niidc, co chi nhanh ntidi ngoai, )

- Tong so' von phap dinh: Von dau tu:

Chuong 8: To chuc va quart ly kiem toan

- Tong so von vay: Tai san thue tai chinh: - Thdi gian hoat dong: (ti(. den hoac khong co thdi han)

- Hoi dong quan tri: (so lifting vien, danh sach ngiitii chii chot)

- Ban Giam doc: (so litting vien, danh sach) - Ke toan trifdng: (ho ten, so nam dd lam viec ti Cdng ty)

Cong ty me, doi tac (lien doanh): - Tom tilt cac quv che kiem soat noi bo cua khach hang:

- Nang life quan ly cua Ban Giam doc: - Hieu biet chung ve nen kinh te co anh hifdng den hoat dong cua khach hang:

- Moi trUdng va linh vifc hoat dong cua khach hang:

+ Yen cau moi trifdng + Thj trifdng va canh tranh - Dac diem hoat dong kinh doanh va cac bien doi

cong nghe SXKD:

+ Rui ro kinh doanh + Thay doi qui mo kinh doanh va cac dieu kien bat ldi:

+

ty

- Tinh hinh kinh doanh cua khach hang (san pham, thi triidng, nha cung cap, chi phi, cac hoat ddng nghiep vu):

+ Nhting thay doi ve viec ap dung tien bo khoa hoc ky th u at hay ky thuat mdi de san xuat san pham:

+ Thay doi nha cung cap + Md rong hinh thiic ban hang (chi nhanh ban hang)

+

2- Hieu b iet ve he th on g ke toan va he th on g k iem soat noi bo:• •

Can cii vao ket qua phan tich, soat xet sd bo BCTC va tim hieu hoat dong kinh doanh cua khach hang de xem xet miic anh hudng tdi viec lap BCTC tren cac goc do:

+ Cac chinh sach ke toan khach hang dang ap dung va nhiing thay doi cac chinh sach

*>

+ Anh hiidng cua cong nghe thong tin va he thong may vi tin h

+ Anh hifdng cua cac chinh sach mdi ve ke toan va kiem toan

+ Doi ngu nhan vien ke toan + Yeu cau ve bao cao

- % O

A ' , A \ a / ã * A ô ã • * • • ^

Ket luan va danh gia ve m oi trtfdng k iem soat, he thon g ke toan, h*' hong kiem soat noi bo la d an g tin cay va co hieu qua:

Cao Q Trung binh Q Thap Q]

Chuong 8: To chuc va quart ly M em todn

■ B — - " ■ ■ g g g g ■ f '

3- Danh gia rui ro va xac dinh mtfc tron g yeu:

- D anh g ia rui ro:

+ Danh gia rui ro tiem tang:

Cao Trung binh Q Thap Q

+ Danh gia rui ro kiem soat:

Cao Q] Trung binh Q Thap Q]

+ Tom tat, danh gia ket qua cua he thong kiem soat noi bo:

- Xac d in h m iic yeu:

Chi tieu chu yeu de xac dinh miic yeu la:

Nam Nam trudc

- Doanh thu - Chi phi

- Ldi nhuan sau thue

- Tai san luu dong va dau tu NH - Tai san co" dinh va dau tu DH - Nguon von

- Chi tieu khac

Ly liia chon miic y e u : Xac dinh miic yeu cho tifng muc tieu kiem toan

Kha nang co nhutng sai sot yeu theo kinh nghiem cua nhutng nam trudc va rut tU nhiing gian lan va sai sot

bien Xac dinh cac nghiep vu va stf kien kiem toan phiic tap bao gom ca kiem toan nhiing tfdc tmh ke toan

- PhtfOng phap kiem toan doi vdi cac khoan muc:

+ Kiem tra chon m au + Kiem tra cac khoan muc chu yeu + Kiem tra toan bo 100% 4- Noi d u n g t lich t r i n h va p h a m vi c u a c a c t h u t u c k ie m to an :

- Danh gia nhiing thay doi quan cua cac vung kiem toan

•I

- Anh htfdng cua cong nghe thong tin - Cong viec kiem toan noi bo 5- Phoi h o p chi dao , g ia m sat, k i e m t r a :

• Stf tham gia cua cac KTV khac

- Stf tham gia cua chuyen gia ttf van phap luat va cac chuyen gia thuoc linh vtfc khac So ltfdng ddn vi trtfc thuoc phai kiem toan

- Ke hoach thdi gian - Yeu cau nhan stf: + Giam doc (Pho Giam doc) phu trach + Trtfdng phong phu trach + Trtfdng nhom kiem toan

Chuong 8: To chuc va quan iy kiem toan

+ Trd ly kiem toan

_ •}

+ Trd ly kiem toan

6- Cac van de khac: - Kiem toan sd bo;

- Kiem ke hang ton kho;

- Kha nang lien tuc hoat dong kinh doanh cua ddn vi; - Nhiing van de dac biet phai quan tam;

- - Diuu khoan cua hdp dong kiem toan va nhufng trach nhiem phap ly khac;

- Noi dung va thdi han lap bao cao kiem toan hoac nhiing thong bao khac du dinh giii cho khach hang

■I # •} f f

7- Tong hop ke hoach kiem toan to n g the:

!

T h lV

tii

■ You to hoiic

1

kh o a n m u c 1 q u a n t r o n g

jRui ro tiem ta ng

( _

Rui ro kiem

soat L _ —,

Mifc !

1 yeu

Phtfdng phap kiem

toan

L_

-Thu tuc•

kiem toan

Tham c h ie u

1 1 r _ 9 w • 4

Phan loai chung ve khach hang:

Rat quan Q] Quan Q B inh thtfdng Q j

Khac:

Phu lu c so (Bieu 8.3)

Mau chtfdng trinh kiem toan

(De hitdng d d n va th a m khao)

CONG TY KIEM TOAN:

C H l/O N G T R IN H K IE M T O A N

%

Khach hang: Ngtfdi lap: Ngay.

Nam ta i ch inh: Ngtfdi duyet: Ngay.

Danh muc cac phan hdnh

1 Phan tong hop Tham

chieu

2 He thong ke toan va kiem soat noi bo B

3 Von bang tien

4 Cac khoan dau ttf ng&n han

5 Cac khoan phai thu

D

E

6 Hang ton kho

7 Tai san ltfu dong khac G

8 Chi stf nghiep H

9 TSCD hutu hinh

Chuong 8: To chuc va quan ly kiem toan

17 Nguon von, quy va ldi nhuan chufa phan phoi

21 Chi phi ban hang, chi phi quan ly doanh nghiep

10 TSCD vo hinh va TSCD khac

11 Cac khoan dau tu dai han f K

12 Chi phfXDCB dd dang

13 Cam co", ky cUdc, ky quy dai han M

14 Cac khdan phai tra ngan han | N

15 Cac loai thue

16 Vay va nd dai han

O

18 Nguon kinh phi | _R_

19 Doanh thu

20 Gia von hang ban

22 Thu nhap khac

23 Chi phi khac X

24 khac I VV

GIAO TRINH LY THUYET KIEM TOAN

CONG TY KIEM TOAN:

CHl/dNG TRINH KIEM TOAN VON BANG TIEN

Ten k h a ch hang: N am T d i ch in h :

T rudng nhom kiem todn: , N gay:.

N h un g ngudi tro n g nhom kiem todn:

N gudi so a t xet 1:. Ngay:

N gudi so a t x et 2:. * Ngay:

% % "P

I- Tdi lieu yeu cau kh ach h a n g ca n ch u a n bi:

' 1 f Bien ban kiem ke cuoi ky

(Trtfdng hdp KTV khong chiing kien viec kiem ke tai thdi

diem kiem ke thi can thiet phai phoi hdp vdi khach hang td

chiic kiem ke bat thtfdng tai thdi diem kiem toan va cong (+), trCf (-) lui de xac dinh lai so dtf thtfc te tai thdi diem ket thuc' ' • • m m

nam tai chinh).

2 / Cd sd gidi quyet chenh lech (neu co chenh lech kiem

3 / Ban xac nhan so d u cua cac tdi khoan tai Ngan hang 4 / So phu Ngan hang

5 / So Cai 6 / So Quy ke)

71 Sochi tiet Tien m at va so chi tiet Tien giti Ngan hang 8/ Cac loai giay td cd lien quan

Chuong 8: To chuc va quan / / kiem toan

II- M uc tieu • kiem todn:

1

- H ien htifu, d a y So dtf von bang lien phan anh tat cd cac

d u , c h i n h xac:

i

khoan tien co quy, tai ngan hang, dang chuyen la cd thtfc va difdc ghi chep \ dung va day du

■ - Q u y e n va i Tot ca cac khoan hien co thuoc sd htfu cua ' j n g h ia vu:

| cong ty

j - D a n h gia:

i

|

So du: von bdng tien phan anh tren Bdng can doi ke todn dtfdc danh gid dung dan

i

* T r i n h bay va jSo dtf von bang tien phai dtfdc trinh bay,

1 c o n g bo: phan loai va cong bo day du \

III- T hu tuc kiem todn:

\

[ Trinh ttf kiem todn

Ngoai le Ngtfdi thtfcm

hien ky l nam

chieu Col

khdng

Da lam rd

\AJ T hu tu c p h a n tich

!

1 S tf bien dong chi tieu tien mat, tien gtfi ngan hang qua cac nam 2 Tim hieu he thong todn 1cua ddn vi chu yeu qua Ngan hang

hay bdng tien mat

3 Tim hieu he thong kiem soat noi bo ve phan von bdng tien cua ddn vi xem co dam bdo cac nguyen tac sau:

- Nguyen tac phan cong phan nhiem

- Bat kiem nhiem

- Phe chuan, phan cap quan ly doi vdi tien mat

BI Thii tu c kiem todn ch i tiet

I- T ie n m a t

1 Doi chieu giiCa bien ban kiem ke vdi So Quy, so chi tiet va So Cai de dam bdo so dii dd ditac trinh bay tren Bdng Can doi ke todn la hap

ly-2 Doc liidt qua So Quy de phat hien nhiing nghiep vu bat thiidng va tien hdnh kiem tra, doi chieu vdi cac chiing tii goc de dam bdo viec trinh bay la dung va phii hdp.

3a Chon thdng bat ky va moi thdng chon nghiep vu tren So Cai (hoac So chi tiet) de doi chieu sii khdp dung giUa so ke todn va chiing tii goc ve noi dung, ngay, thdng, so tien Ddng thdi kiem tra sii chap thuan cua ngiidi co tham quyen cua khach hang.

Neu ket qua tot: Chap nhan.

Chuong To chuc va quart ly kiem toan

! N eu ket qua xau: M d rung ph a m '

i

-1

\ -

! j

i

Ivi kiem tra chi tiet

j i

i {■

\3b C h o n thdng bat kv vd j

imoi th d n g chon chtfng ttf de' j i;

d a m bao viec g h i so (So quy, So chi\ tiet va S o Cai) la phii help.

i I

j4 C h o n nghiep vu trtfdc ngay

j ket th u c nien vd nghiep I vu sau ket thue men de\ I kiem tra th u tuc p h a n chia nien d o

I * I

j cua kh a ch h a n g Id d u n g dan vd

''phu hdp.

i

ill- T ien giifi Ngan h a n g va Tien I

i

Idang c h u y e n

1 Xem xet co tdi khoan ndo dtfdc xac n h a n m a d d het so d tf ttf nam trtfdc khong B a t ky tdi khoan ndo cung deu p h a i dtfdc xac nhan.

12 Lap bang doi chieu so d tf ngan

\a Kiem tra cong ddn Xem xet cac \khodn bat thtfdng (co gid tri ldn).

b Doi chieu so d tf tren so chi tietl

l

jucft So Cai vd so p h u ngan hang

\Vao ket th u c n a m tdi chinh.

i\ Kiem tra bdng doi chieu cua thdng bat ky doi vdi tting tai khoan \de xem xet cac khoan bat thtfdng vd

I xac dinh lai thdi gian, tinh chinh 'xac Dong thdi, kiem tra stf chap |thuan cua ngtfdi cd tham quyen.

3 Thu thap thtf xac nhan ciia ngan \hang vd kiem tra ghi nhan so

ke todn cua dc/n vi.

Gidi thich cac khoan chenh lech

1 -

\neu co tai thdi diem khoa sd.

j- Kiem tra lai tat cd cac khoan tien £>tfi chtfa dtfdc ghi vuo cuoi ky,

vdi so phu ngan hang sau

j khoa so.

j4 Xem xet khoan tien dang chuyen \dtfdc liet ke phan anh "Tien |dang chuyen" la hdp ly (xem xet

khoan tien cd gid tri ldn).

i i

a Doi chieu vdi so Tien giti ngan hang, phieu chuyen tien ngan hang 've ngay, so tien, dien gidi.

|

b Doi chieu vdi sd phu ngan hang

tcuoi nam, phan chia nien ve [ngay, sd tien, dien giai Ghi chu

I

'cac khoan tien gtfi dtfdc ngan hang phan anh sau ket thuc nam tdi chinh.

Chuong 8: To chuc va quan ly kiem toan

,c Xem xet cac kliodn tien gtfi dtfdc

I n g a n n g g h i chep khoang\ Ithdi g ia n hdp ly (1 - sau\

i

ngay ddn vi g h i so).

d X e m xet B C T C n a m trtfdc uaj giay td la m viec n a m de thay j dtfdc cac d tf lieu doi chieu dd*co\ trong ho sd.

C Thu tuc kiem todn bo sung - X e m xet cac kh o a n so d tf ngoai te

dd dtfdc d a n h gid theo ty gid giao dich binh quan lien ngan hang tai ngay ket th u c n a m tdi chinh.

- Cac thii tuc kh a c (neu co)

IV- Ket lu a n vd kien nghi:

A Ket l u a n ve m u c tieu kiem to a n :• •

B- Kien nghi:

GIAO TRiNH LY THUYET KIEM TOAN

C- Cac van de can tiep tuc th eo doi tron g nhufng dot kiem toan sau:

Ngay hoan thanh: Ngtfdi thuc hien:

Chuong 8: To chuc va quam ly kiem toan

C A U H O I O N T A P C H l / O N G

A cAU HOI 'I'll LUAN

1 Lam ro nhufng cong viec chu yeu cua KTV btfdc

c h u a n hi kiem toan?

2 Cac bade cong viec irong to chute mot cuoc kiem toan BCTC tu' sau doanh nghiep kiem toan da ky ket Hop dong cung cap dich vu kiem toan?

.‘i Noi dung cac cong viec khau lap ke hoach kiem toan tong the (Overall Audit Plan)?

4 Noi dung cac cdng viec khau soan thao chtfdng trinh kiem loan ddi vdi tu'ng loai nghiep vu va tufng sd dtf tai khoan?

Tai can thiet nghidn ctiu danh gia he thdng ke toan va cac quy che kiem soat ndi bo giai doan thtfc hien ku hoach kiem toan? Ndi dung cung viec va pham vi tam cua cdng viec?

(5 Lam rd thtfc chat ndi dung cong viec kiem toan tung bd phan tron HCTC?

7 Bao cao kiem toan ve BCTC: Noi dung chu yeu; Trinh ■#

ttf thu tuc lap; Cac loai y kien nhan xet cua KTV va dieu kien

dtfa y kien

5 Cac su kien sau ket thuc nien ke toan? sau ky bao cap kiem toan? Nguyen tac chung va pham vi trach

GIAO TRINH LY THUYET KIEM TOAN

nhiem cua KTV ve giai quyet cac su kien sau ky bao cao kiem toan?

9 Cac ky thuat cua khao sat cd ban ap dung thuc hien KHKT BCTC? Muc tieu ap dung tUng ky th u at do9

B CAU HOI TRAC NGHIEM

Hay chpn cac cau trd ldi dung, d ien vao cho hoac siia n h iin g cho sai cac cau hoi sau:

1 Tim hieu hoat dong kinh doanh cua khach hang la mot cong viec tat yeu to chUc cuoc kiem toan BCTC

a Dung b Sai

2 Toan bo ke hoach kiem toan deu KTV chinh (TrUdng nhom) xay dung

a Dung b Sai

3 Trong giai doan thuc hanh kiem toan (thuc hien ke hoach), KTV can danh gia lai toan bo cac khau KSNB

a Dung b Sai

4 Khi pham vi kiem toan bi han che khong lo'n, KTV van co the dua y kien “Chap nhan toan phan”

a Dung b Sai

5 Dieu kien lap bao cao kiem toan “Ngoai trtf” va bao cao kiem toan “Bat dong” la giong ve ban chat

a Dung b Sai

Chuong 8: To chuc va quan ly kiSm toan

6 KTV se the hien loai y kien “Chap nhan tiing phan” trtfdng hop:

a Pham vi kiem toan hi gidi han nghiem h Pham vi kiem toan hi gidi han miic nho c Con co su hat dong vdi cac nha quan ly khach hang ve mot vai ho phan tren BCTC

d Tat ca cac triidng hdp tren

e Khong phai mot cac triidng hdp tren

7 Khi pham vi kiem toan hi han che ma khong the viidt qua, KTV se lap bao cao kiem toan dang Hoac dang

8 Khi nhan diidc thong bao tii khach hang ve cac sii kien sau ky bao cao kiem toan nhtfng trtfclc phat hanh BCTC, cong viec tiep theo cua KTV la

9 Ba cong viec giai doan ket thuc cong viec kiem toan la:

a Lap Bao cao kiem toan b. Lap ke hoach kiem toan c Hoan chinh ho sd kiem toan 10 Khi KTV cho rhng “gia dinh ve hoat dong lien tuc” bi vi pham trinh bay BCTC thi khong bao gid lap bao cao

>

kiem toan dang

GIAO TRiNH LY THUYET KIEM TOAN

D A N H M U C TAI L IE U T H A M K H A O

1 Giao trinh kiem toan Hoc vien Tai chinh, Nxb Tai chinh Ha Noi, 2004

2 Giao trinh kiem toan Trtfdng Dai hoc Kinh te TP Ho Chi Minh, Nxb Thong ke, 2004

3 Kiem toan - Alvin A.Arens va Jam es K.Loebbecke, Nxb Thong ke, 1995

4 He thong Chuan mtfc kiem toan Viet Nam- Bo Tai chinh He thong chuan muc kiem toan quoc te - Dtf an ke toan kiem toan (EURO-TAP VIET), Nxb Tai chmh, Ha Noi, 2000

6 Kiem toan noi bo hien dai, Nxb Tai chinh, Ha Noi, 2000 Vai tro cua kiem toan Nha ntfdc cong cuoc cai cach nen hanh chinh Nha ntfdc, Nxb Chinh tri quoc gia, 2003

S So tay kiem toan - Dtf an ke toan kiem toan (EURO- TAP VIET) Nxb Tai chinh, Ha Noi, 1998

9 Cam nang kiem toan - Dtf an ke toan kiem toan (EURO-TAP VIET), Nxb Tai chinh, Ha Noi, 2000

*

10 Giao trinh kiem toan Trtfdng Dai hoc Kinh te quoc dan

11 Cac van ban phap quy ve kiem toan cua Viet Nam 12 Nhtfng chuan mtfc va nguyen tac kiem toan quoc te - Cong ty Kiem toan Viet Nam (VACO), 1992

13 Principles of Auditing, Megs, Whitington, Panv, Meigs Minth Edition, 1989