Giáo trình kiểm toán căn bản

BO GlAO D U c v A d A o t a o DAI HOC THAI N G U Y EN Chu bien: TS Tran Oinh Tuan - ThS D o Thj Thuy Phuang g i A o trin h NGUYEN DC LIEU nh A xuat ban khoa hoc v A KY THUAT BO GIAO DVC VA DAO TAO DAI HQC THAI NGUYEN Chu bien: TS Tran Dinh Tuan ThS Do Thi Thuy Phtrcrng GIAO TRINH KIEM TOAN CAN BAN NHA XU A T BAN KHOA HQC VA KY THUAT Ha N i-2 L O IN O I DAU Trong nhung nam gan day, he thong ke toan, kiem toan cr nucrc ta cang phat trien va hoan thien de dap ung nhu cau cua nen kinh te thi truong va sir hoi nhap cua Viet Nam voi nen kinh te the gioi De dap ung kjp thoi su thay doi ve he thong ke toan, kiem toan va sir thay doi nen kinh te cua rnrac nha va nhu cau cap thiet ve tai lieu phuc vu hoc tap cho sinh vien chuyen nganh ke toan, khoa Ke toan truong Dai hoc Kinh te & Quan tri kinh doanh da bien soan cuon giao trinh: “Kiem toan can b a n ” Trong qua trinh bien soan, tap the tac gia da cap nhat cac quy dinh, cac chuan mire moi nhat ve ke toan, kiem toan, tham khao, hoc hoi nhieu tai lieu cua cac tac gia khac de giao trinh co mot noi dung khoa hoc, phu hofp ca ve ly luan va thuc tien Giao trinh Kiem toan can ban TS Tran Dinh Tuan va ThS Do Thj Thuy Phuong dong chu bien va tham gia bien soan gom nhung giang vien sau: TS Tran Dinh Tuan, Truong khoa Sau dai hoc, chu bien va true tiep bien soan chuong ThS Do Thi Thuy Phuong - Pho truong khoa Ke toan, truong bo mon kiem toan - Dong chu bien, bien soan chuong ThS Vu Thi Loan, Pho bo mon kiem toan, bien soan chuong ThS Nguyen Thi Kim Anh, giang vien bo mon kiem toan, bien soan chuong ThS Ngo Thuy Ha, giang vien bo mon kiem toan, bien soan chuong CN Nguyen Phuong Thao, giang vien bo mon kiem toan, bien soan chuong Trong qua trinh bien soan giao trinh nay, chung toi nhan duoc rat nhieu su giup d a va dong gop y kien cua cac dong nghiep Mac du da co rat nhieu co gang cong tac bien soan, song day la lan bien soan dau tien nen chac chan kho tranh khoi nhung thieu sot Tap the tac gia rat mong tiep tuc nhan dugc nhiJng y kien dong gop quy bau cua cac dong nghiep, cua ban doc de giao trinh duoc hoan thien hon Chung toi xin tran cam on Tap the tac gia C H l/O N G TONG QUAN VE KIEM TOAN 1.1 LICH SU* HiNH THANH VA PHAT TRIEN CUA KIEM TOAN 1.1.1 Tren the gioi Vai vai tro la mot cong cu kiem tra tai chi'nh, phuc vu yeu cau quan ly kinh te, khai niem “Kiem toan” (Audit) co nguon goc lich sir hang ngan nam Tuy nhien, tu nhung hinh thuc so khai ban dau cho den nay, hoat dong kiem toan da trai qua mot qua trinh phat trien phuc tap gan lien vai cac sir kien lich su tren the giai va luon duoc hoan thien de dap ung yeu cau quan ly kinh te timg thai ky Cac tai lieu dau tien lien quan den linh vuc kiem toan duac tim thay thu vien cua Cue Ngan kho Hoang gia Anh Cac tai lieu cho thay hoat dong kiem toan da hinh tu nhung nam 1130 - 1200 Tu the ky XV tra ve truac, hoat dong kiem toan chi gan lien vai viec ghi chep cac nghiep vu lien quan den hoat dong cua Nha nuac Hinh thuc kiem toan ban dau chi la viec giao cho hai nguai khac cung ghi chep mot nghiep vu kinh te Nguai Ai Cap co dai da quan ly tai chi'nh bang cach phan cong hai quan chuc thuc hien viec ghi chep doc lap cac hoa dan thue cua Nha nuac Nha nuac La Ma co dai lai quy dinh viec kiem tra cheo giiia cac quan chuc thuc hien nhiem vu chi tieu ngan kho vai cac quan chuc phe duyet chi tieu Vao thai ky trung dai, hoat dong kiem toan cac thai ap lan duac thuc hien rong rai bai cac kiem tra vien doc lap va bao cao cho cac quan chuc cao cap cua chi'nh quyen dia phuong C'ach mang cong nghiep (1750 - 1850) la chat xuc tac cho su phat trien kinh te vT dai tai nuoc Anh, mot nhung dac trung la sir chuyen quyen quan ly tai san tu nguai so huu sang nhung nha quan ly chuyen nghiep Do do, giai doan 1850 - 1905, sinh nhu cau rat Ion ve nhung nguai kiem tra doc lap de phat hien nhung sai pham cua cac nha quan ly va bao cao dinh ky ve ket qua cong viec cua ho cho cac chu so huu tai san Den nam 1984, nuac Anh ban hanh Luat Cong ty co phan - luat cong ty co phan dau tien tren the giai, cung vai su xuat hien khai niem Kiem toan vien Tu day, hinh thuc so khai ve nghe nghiep kiem toan bat dau xuat hien Mac dii ke toan da la mot cong cu kiem soat huu hieu luc bay gia bang viec sir dung phuong phap ghi so kep nhung khong the ngan duoc su hoan thien cua kiem toan ve moi mat Tir nam 1905 - 1930, chuc nang cua kiem toan dit-thay-doi manh me a Anh va My O My, chuc nang cua kiem toan dan thay doi tir viec phat hien gian lan va sai sot den viec cung cap nhung bao cao ve mire trung thuc ciia cac bao cao tai chinh so vai thuc trang tai chinh cua dan vi vai phuang phap kiem toan chu yeu la tien hanh cac thir nghiem (testing) Tuy nhien, tai nuac Anh, muc tieu ca ban cua kiem toan van la phat hien gian lan va sai sot cac thu tuc kiem tra chi tiet lai chiem phan lan Mac dii cac kiem toan vien nhan duac vai tro ciia he thong kiem soat noi bo nhurng sir hoat dong cua no van chua co nhung anh huang lan den pham vi va thai gian ciia mot cuoc kiem toan Tir nam 1929 den nam 1933, loai nguai phai chirng kien su nghiet nga ciia cuoc dai khiing hoang kinh te tren quy mo toan the giai Tam diem la su kien sup ciia thi truong chung khoan Wall vao 29-10-1929, goi la “Ngay Thu Ba den toi”, mot nhung cuoc sup co sire tan pha nang ne nhat lich sir nuac My Sir pha san ciia hang loat to chuc tai chinh la dau hieu chirng minh yeu diem ciia ke toan so voi yeu cau quan ly moi Nam 1934, Uy ban Chung ^hoan quoc j>ia Hoa Kv (SEC Security and Exchange Commission) da ban hanh Luat tiao_dmXhinig khoan quy dinh cac bao cao tai chinh phai duoc kiem toan boi cac kiem toan vierL, doc lap (Independent Public or Certified Accountant) Hoc vien Ke toan vien Cong chung Hoa Ky (American Institute o f Certified Public Accountants - AICPA) cung cong bo Chuan muc ve Bao cao kiem toan cac tai khoan cua cong ty Nam 1941, Jjo c vien K iem Joan noi_be (Institute of Internal Audit - IIA) duoc lap va den nam 1947 da ban hanh mot van ban nham xac dinh chuc nang va nhiem vu cua kiem toan noi bo Tu nam 1940 tro dL_cac chuyen eia ve kiem toan da chap nhan muc tieu co ban cua kiem toan la cung cap nhung danh gia ve su trung thuc cua cac bao cao tai chinh chu khong phai chi la viec phat hien cac gian lan va sai sot nhu truoc day Dong thai, co su thay doi manh me ve phuong phap va noi dung kiem toan Cac thir nghiem duoc sir dung rong rai ben canh viec kiem tra chi tiet duoc ap dung cac truong hop dac biet Dong thoi, vai tro cua he thong kiem soat noi bo cang the hien r5 nhu la mot nhan to quan quyet dinh ban chat, thoi gian va pham vi cua cac thu tuc kiem toan Them nua, cac phuong phap thong ke cung duoc sir dung de quyet dinh pham vi ciia cac thir nghiem, mac dii chua duoc ap dung rong rai Trong khoang nhung nam 1972, thuat ngu rui ro kiem toan bat dau duoc nhac den Hien nav tren thp oiai co hang chuc van cong ty kiem toan dang ky hoat dong va duoc cong nhan Trong so do, noi len mot so cong ty that su la cac “dai gia” hang dau llnh vuc kiem toan, co mat hau het tat ca cac nuoc tren the gioi Vao khoang thap nien 70 ciia the ky XX, nguoi ta thuong nhac den (Big Eight) tarn Cong ty giu vi tri thong soai ve llnh vuc kiem toan va tu van ke toan Den nam 1989, sau mot so cuoc sap nhap giua cac cong ty tren va scandal tai tieng vao thang 6/2002, duoc biet den la su kien phanh phui “lien minh ma quai” giCra Tap doan nang lugng Enron voi mot tam “dai gia” - cong ty kilm toan Arthur Andersen, Big Eight da chuyen Big Four bao gom cac cong ty: Deloitte & Touche Ernst Young, KPMG va I'r:''PWJ,tPT'"'?u^^oopers Trong linh vuc cong cong, da xuat hien nhieu to chuc kiem toan cua Chinh phu cac linh vuc quan doi, hanh chinh va cac xi nghiep cong cong tu the ky 18 tai cac nuac chau Au Nam 1714, a Due, duoi thai vua Pho - Friedrich Wilhelm I, sac lenh lap phong Tham ke toi cao duac ban hanh Cac kiem toan vien thuong duac m den du cac phien toan xet xir vai tu cach la nguai thu thap thong tin chu hoan toan khong co quyen phat bieu y kien Nam 1807, duoi thai Hoang de Napoleon I, tai Phap, Toa Tham ke (Cour des comptes) cung da duac lap Cac kiem toan vien thuong duac mai den tham du cac cuoc hop quan trong noi cac chinh phu vai muc dich lira chon so nhieu dai bieu nhung ung vien xuat sac cho viec dao tao kiem toan vien Nam 1867, a Nga, danh muc cac chuc tuoc quan nhat co han mot chuong muc danh de mo ta vi tri kiem toan vien - nhung nguai co ham vi lire lugng quan doi Nam 1972, Co quan Tong Ke toan Hoa Ky (General Accounting Office - GAO) da cong bo Chuan muc Kiem toan toi cao (duac hoan thien cjua cac nam 1981, 1994) Dieu da khang dinh lgri ich cua kiem toan khu vuc phi thuong mai cung vai nhung quan diem va phuong phap moi de danh gia hieu qua cua cac nghiep vu 1.1.2 d Viet Nam Neu nhu thuat ngu kiem toan va hoat dong nghe nghiep kiem toan da duoc biet den va phat trien tir lau tren the giai thi tai Viet Nam kiem toan moi duac chap nhan tir chuyen doi ca che quan ly tir nen kinh te ke hoach hoa sang nen kinh te thi truong co dinh huang cua nha nuac Trong ca che quan ly kinh te m ai, Nha nuac lanh dao va quan ly nen kinh te khong phai bang bien phap hanh chinh ma bang phap luat, bang bien phap kinh te, bang don bay va cong cu kinh te Kinh te thi truong cung doi hoi cac hoat dong kinh te - tai chinh phai dien mot cach binh dang, cong khai, minh bach Hoat dong kiem toan hinh va phat trien tro mot nhu cau tat yeu doi voi hoat dong kinh doanh va nang cao chat luong quan ly tai chinh Thua huong duoc nhung qua su phat trien cua nganh nghe kiem toan tren the gidi, tu nhung dau, ca ba loai hinh kiem toan: kiem toan doc lap, kiem toan Nha nuoc va kiem toan noi bo deu duoc chu y hinh va phat trien d Viet Nam - Kiem toan doc lap Ngay 13/5/1991, Bo Tai chinh da ky quyet dinh lap hai cong ty Kiem toan dau tien: Cong ty Kiem toan Viet Nam - V ACO (nay la cong ty Deloitte Viet Nam) va Cong ty dich vu tu van tai chinh ke toan va kiem toan Viet Nam -A A SC (nay la cong ty TNHH Tu van tai chinh ke toan va Kiem toan) So luong nhan vien ban dau chi khoang 15 nguai va hau nhu chua co chung chi kiem toan vien la chung chi hanh nghe phai co theo quy dinh Hoat dong kiem toan doc lap cung lan dau tien duoc luat hoa bang viec Quy che ve kiem toan doc lap nen kinh te quoc dan duoc ban hanh kem ND 07/CP 29/1/1994 Trai qua hon 16 nam phat trien, hoat dong kiem toan doc lap d nuoc ta da co su phat trien manh me ca mat luong va chat Nhan thuc ve vai tro cua kiem toan doc lap va vj the cua kiem toan cang duoc khang dinh nen kinh te thi truong Viet Nam Bac biet, sau Chinh phu ban hanh Nghi djnh 105/2004/ND-CP 30/3/2004 ve Kiem toan doc lap (duac sira doi bo sung bang Nghi dinh 133/2005/NB-CP 31/10/2005) da tao mot “luong gio m ai”, day nhanh qua trinh phat trien cua nganh kiem toan Viet Nam Theo thong ke, den nam 2006, Bo Tai chinh da cong nhan va cap chung chi kiem toan vien cho 1.234 nguai Trong so nay, co 120 nguai co chung chi kiem toan vien quoc te, chiem 10% tong s6 kilm huong cua cac chinh sach moi ve k l toan va kiem toan; To chuc v hoat dong cua he thong ke toan va he thong k ilm soat noi bo: N hun diem quan can duoc chu y hoat dong cua hai he thon + Cac thong tin ve cac khia canh khac co lien quan: N hu kh nang lien tuc hoat dong cua don vi, nhung van de dac biet can pliE quan tam nhu su hien huu cua cac ben co lien quan, dieu khoan cu hop dong kiem toan va nhung trach nhiem phap ly k h a c Tren co so nhung thong tin, tai lieu thu thap duoc, kiem toa vien tien hanh phan tich, danh gia ve cac khia canh chu yeu nhu: + Danh gia rui ro tiem tang, rui ro kiem soat lien quan den tim loai thong tin tai chinh, timg bo phan cua Bao cao tai chinh; xac din nhung viing kiem toan yeu + Xac dinh m uc yeu cho tung muc tieu kiem toan + X et doan cac kha nang co nhung sai pham yeu (theo kin nghiem tir nhung lan kiem toan truoc va tir nhung gian lan, sai sot ph bien) + Xac djnh cac nghiep vu va su kien ke toan phuc tap, bao goi ca nhung uoc tinh ke toan Tir ket qua phan tich, danh gia va xet doan tren, kiem toan vie se hoach djnh noi dung, lich trinh va pham vi cac thu tuc kiem toa doi voi tirng loai thong tin, timg bo phan tren Bao cao tai chinh N< dung kiem toan the hien rang can phai kiem toan nhung bo phan na< cho nhung co so dan lieu gi va tam vao dau Ljch trinh kill toan phai chi thoi diem tien hanh va thoi gian hoan cac th tuc kiem toan cung nhu sir phoi hop giua cac thii tuc, cac cong vie kiem toan Cac thu tuc kiem toan ma kiem toan vien du dinh cur phai duoc dua cu the kiem toan doi voi tim g bo phan ciia B e cao tai chinh 150 Viec lap ke hoach tong the cung bao gom ca du kien ve nhan su, ke ca su tham gia cua chuyen gia thuoc cac lTnh vuc khac, so luong don vj true thuoc phai kiem toan, sir tham gia cua cac kiem toan vien khac cong viec kiem toan nhung don vi cap duoi, nhu cac cong ty con, cac chi nhanh va cac don vj true thuoc K l hoach kilm toan ting the lam can cu cho thuc hien ke hoach (thuc hien cac khao sat kilm soat va khao sat ca ban) Ke hoach kiem toan tong the cung la ca sa de soan thao chuang trinh kiem toan cu the cho tung tai khoan hay tung thong tin tai chinh * Xay dung chuang trinh kiem toan - Chuang trinh kiem toan (Audit Program) la toan bo nhung chi dan cho kiem toan vien va tra ly kiem toan tham gia vao cong viec kiem toan va la phuong tien ghi chep theo doi, kiem tra tinh hinh thuc hien kiem toan - Chuong trinh kiem toan phai dugc lap va thuc hien cho moi cuoc kiem toan Chuong trinh kiem toan dugc soan thao thuong bao gom: Muc tieu cu the kiem toan doi vai tung tai khoan (hay thong tin tai chinh); cac chi dan ve cac buac cong viec, cac thu tuc kiem toan, ky thuat kiem toan cu the can ap dung tung buac cong viec, thai gian bat dau va thai gian hoan thanh; pham vi cua cac thu tuc kiem toan; su phoi hgp giua cac trg ly kiem toan; nhung tai lieu, thong tin can thu thap de lam bang chung kiem toan - Moi mot tai khoan hay thong tin tai chinh co vi tri va dac diem khong giong nhau, nen chuong trinh kiem toan dugc lap cho chung khong giong Be soan thao dugc chuong trinh kiem toan cho tung tai khoan (hay thong tin tai chinh), kiem toan vien dugc phan cong can thu thap them nhung thong tin chi tiet ve tai khoan (hay thong tin tai chinh) can kiem toan Chuang trinh kiem toan doi vai 151 tung tai khoan (hay thong tin tai chinh) cung dugc the hien tren ve ban lam can cu thuc hien va lam tai lieu luu vao ho sa kiem toan Viec lap ke hoach kiem toan cho cuoc kiem toan noi chung, kiei toan vien can thiet tham khao va trao doi vai cac nha quan ly dan dugc kiSm toan de cung co su hieu biet va co su phoi hgp can thi qua trinh trien khai cong viec kiem toan Trong qua trinh kie; toan neu co nhung tinh huong m sinh hoac co nhung ket qi ngoai du k iln cua cac thu tuc kiem toan, ke hoach kiem toan tong tl va chuang trinh kiem toan can dugc sira doi, bo sung cho phii hgp Cac cuoc kilm toan khac co doi tugng kiem toan, muc tit ciia kiem toan khac cho nen noi dung cu the ve ke hoach kie: toan cung khong giong 6.3 THlTC HANH KIEM TOAN * Thuc hanh kiem toan la qua trinh thuc hien dong bo cac cor viec da an djnh ke hoach, chuang trinh kiem toan chinh la qi trinh tien hanh cac thir nghiem kiem soat va cac thir nghiem co bi nham thu thap bang chung cho viec xet doan, danh gia doi tugng kie toan * Khi thuc hanh kiem toan thi kiem toan vien can phai tuan tl cac nguyen tac sau: - Thu nhat: Kiem toan vien phai tuyet doi tuan thu chuang trii kiem toan da dugc xay dung Trong moi truong hgp, kiem toan vi< khong dugc tu y thay doi chuong trinh - Thu hai: Trong qua trinh kiem toan, kiem toan vien phai thucn xuyen ghi chep nhung phat giac, nhung nhan dinh ve cac nghiep v so cac su kien nham tich luy bang chung, nhan djnh cho nhui ket luan kiem toan va loai trir nhung an tugng, nhan xet ban dau khoi chinh xac ve nghiep vu, cac su kien thuoc doi tugng kiem toan 152 - Thir ha: Dinh ky tong hop ket qua kiem toan (tren cac bang tong hop) de nhan ro m uc thuc hien so voi khoi lugng cong viec chung Thong thucmg cach tong hgp ro nhat la dung cac bang ke chenh lech hoac bang ke xac minh Bang ke chenh lech Chirng tir So tien Ghi D ien giai S6 N gay S o sach Thirc te Chenh lech chu mire sai pham Bang ke xac minh Chirng tir S6 N gay D 6i tuang xac minh D ien giai S6 tien True tiep Gian tiep Ghi chu mire sai pham - Thir tu: Moi dieu chinh ve noi dung, pham vi, trinh tu kiem toan, deu phai co y kien thong nhat cua nguoi phu trach chung cong viec kiem toan (khach hang) neu co Muc phap ly cua nhung dieu chinh phai tuong ung voi tinh phap ly lenh kiem toan hoac hgp dong kiem toan Thuc hanh kiem toan dien theo cac chu trinh nghiep vu hoac cac phan hanh kiem toan voi cac trinh tu khac nhau, phuong phap ap dung cu the khac va huong toi nhung muc tieu khong giong thuoc vao quan he chu the - khach the kiem toan, thuoc vao loai hinh kiem toan tien hanh va dac diem cua cac doi tugng k ilm toan cu the (se nghien cuu ro hon kiem toan nghiep vu) 6.4 KET THUC KIEM TOAN * Noi dung: De ket thuc kiem toan, kiem toan vien can: - Dua ket luan kiem toan va lap bao cao hoac bien ban kilm toan Noi dung va hinh thuc cu the cua ket luan hay bao cao kilm toan rat da dang thuoc vao muc tieu, pham vi hay loai hinh kilm toan 153 - Hoan ho sa kiem toan - Giai quyet cac phat sinh sau dua ket luan kiem toan * Ket luan kiem toan la su khai quat ket qua thuc hien cac c h u nang kiem toan tung cuoc kiem toan cu the Ket luan kiem toai phai bao dam yeu cau: ^ f ^ t ' - Yeu cau ve noi dung: Ket luan kiem toan phai phu hap, day du r i f t f + S u phu harp cua ket luan kiem toan la su nhat quan giua ke luan neu vai muc tieu kiem toan (da neu ke hoach, h ap donj hay lenh kiem toan) + S u day dii cua ket luan la su bao ham toan bo yeu cau, pham v kiem toan da xac dinh hoac dieu chinh (neu co) - Yeu cau ve tinh p h a p ly: Ket luan kiem toan doi hoi nhung ban] chung tuang xung theo yeu cau cua cac quy che, chuan m uc va lua phap hien hanh, dong th phai chuan xac tu ngu va van pham Chang han, ket luan kiem toan khong dugc dung cac cum tu “no chung la” hay “tu an g doi la” Bao cao hoac bien ban kiem toan la hinh thuc bieu hien cac c h u nang kiem toan va the hien ket luan kiem toan - Bien ban kiem toan: Thuong dugc sir dung kiem toan no bo, kiem toan nha nuoc hoac timg phan kiem toan bao cao ta chinh (bien ban kiem tra tai san, bien ban xac minh tai lieu hay si viec ) Bien ban kiem toan thuong co nhung yeu to co ban sau: + Khai quat ly (muc tieu) kiem toan + Neu cu the c a cau, chuc trach cua nhung nguai tham gia + Khai quat qua trinh kiem toan dac biet nhung dien bien khon binh thuong + Tong hgp ket qua kiem toan + Ket luan kiem toan (kern theo cac bang chung kiem toan) 154 + Neu kien nghi + Ghi ro thai gian lap bien ban + Ten va chu ky cua nhung nguai phu trach - Bao cao kiem toan: (Chuan muc kiem toan Viet Nam so 700 — “Bao cao kiem toan”) Bao cao kiem toan la hinh thuc bieu hien chuc nang xac minh, phuc vu yeu cau cua nhung nguai quan tam cu the, la van ban dugc kiem toan vien lap de trinh bay y kien cua minh ve thuc trang tai chinh dugc kiem toan, la san pham cuoi cung cua cong tac xac minh va co vai tro quan Noi dung ca ban cua mot bao cao cung can co nhung yeu to ca ban: + N gui + Doi tugng kiem toan + C a sa thuc hien kiem toan (chuan muc ke toan va chuan muc kiem toan dugc ap dung) + Cong viec kiem toan vien da lam + Ket luan kiem toan + N lap va lap bao cao + Chu ky cua kiem toan vien Can cu vao ket qua kiem toan, kiem toan vien dua mot cac loai y kien ve bao cao tai chinh phan anh bao cao kiem toan tai chinh nhu sau: Y kien chap nhan toan phan Bao cao kiem toan dua y kien chap nhan toan phan dugc trinh bay truong hgp kiem toan vien va cong ty kiem toan cho ring bao cao tai chinh phan anh trung thuc va hgp tren cac khia canh yeu tinh hinh tai chinh cua dan vi dugc kiem toan va phu hgp voi chuan muc che ke toan Viet Nam hien hanh 155 Vi du: Trong bao cao kiem toan co the dua y kien chap nhan toan phan nhu sau: "Theo y kien cua chung toi, bao cao tai chinh da phan anh trung thuc va hop ly tren cac khia canh yeu tinh hinh tai chinh cua cong ty ABC tai 31/12/X Cung nhu ket qua kinh doanh va cac luong luu chuyen tien te nam tai chinh ket thuc 31/12/X, phu hop vai chuan muc va che ke toan Viet Nam va cac quy djnh phap ly co lien quan" Luu y: + Y kien chap nhan toan phan khong co nghla la Bao cao tai chinh dugc kiem toan la hoan toan dung, ma co the co nhung sai sot nhung sai sot la khong yeu + Cung co the la Bao cao tai chinh co nhung sai sot nhung da dugc kiem toan vien phat hien va dan vi da dieu chinh theo y kien cua kiem toan vien r r r \ Y kien chap nhan tirng phan Y kien chap nhan tung phan dugc dua truong hgp k ilm toan vien cho rang khong the chap nhan toan bo, va nhim g pM n khong chap nhan khong dong y voi khach hang hoac cong viec kiem toan bj gioi han, va cac phan khong anh huong tcri cac p h ln da dugc kiem toan va dugc chap nhan Pham vi kiem toan bi gioi han: Do khach hang ap dat: Trong truong hgp hgp dong kiem toan khong cho phep kiem toan vien thuc hien mot so thu tuc k ilm toan can thiet Do hoan canh thuc te: Tai lieu khong day du, kiem toan vien khong the thuc hien cac thu tuc kiem toan can thiet Co hai dang: 156 + Y kien “tuy thuoc” dugc dua co cac su kien co the xa tuong lai nam ngoai sir kiem soat cua kiem toan vien doi he nguoi doc bao cao tai chinh phai luu y (Vi du kiem toan mot ty ma co nha kho bj chay thi cong ty Bao hiem la ben kiem tra va du ket qua, nhung kiem toan vien khong the chac chan dugc ket qu la hoan toan chinh xac) + Y kien “ngoai tru-”: Ngoai tru nhung anh huong cua nhung va de khong dugc chap nhan thi bao cao tai chinh phan anh trung thuc v hgp ly tren cac khia canh yeu Y kien ngoai tru chu yeu la si bat dong voi ban giam doc (khach hang) f f r Y kien tir choi Dugc dua truong hgp pham vi kiem toan bi gioi hoac thieu thong tin lien quan den mot so lugng Ion cac khoan mu den muc ma kiem toan vien khong the thu thap day du va thich hg ^ y t t r cac bang chung kiem toan de co the dua y kien Vi du: “Theo y kien cua chung toi, vi cac ly neu tren, chun toi khong the dua r a y kien ve bao cao tai chinh Y kien trai ngugc (hay y kien khong chap nhan) Y kien khong chap nhan (hoac y kien trai ngugc) dugc dua r truong hgp cac van de khong thong nhat voi giam doc la qua lien quan den mot so lugng Ion cac khoan muc den muc m kiem toan vien cho rang y kien chap nhan tung phan la chua dii de th hien tinh chat va muc sai sot yeu ciia Bao cao tai chinh ban mau cau: “Theo y kien cua chung toi, anh hu&ng yeu cua nhirn r \ van de neu tren, bao cao tai chinh phan anh khong trung thuc v khong hap ly tren cac khia canh yeu ” 15 Kern theo bao cao kiem toan co the co thu quan ly giri cho nguai quan ly de cung cap nhung thong tin va nhung khuyen cao m a kiem toan vien thay can thiet Muc dich cua thu quan ly la giup dan vi duac kiem toan chan chinh cong tac quan ly tai chinh, ke toan, xay dung va hoan thien he thong ke toan va he thong kiem soat noi bo Noi dung cua thu quan ly chu yeu mo ta ve tung su kien cu the nhu: thuc trang ve cong tac quan ly tai chinh, ke toan va he thong ke toan, he thong kiem soat noi bo cua dan vi, kha nang rui ro, kien nghi cua kiem toan vien ve cong tac quan ly doi vai dan vj duac kiem toan * Hoan chinh ho sa kiem toan Sau lap dugc bao cao kiem toan va thu quan ly, kiem toan vien can sap xep cac tai lieu, giay ta lien quan den cuoc kiem toan de hoan thien ho so kiem toan la c a sa de giai quyet cac su viec phat sinh sau ky bao cao kiem toan (neu c o ) * Giai quyet cac phat sinh sau dua ket luan kiem toan Cac sir kien phat sinh sau ky bao cao kiem toan (neu co) se tuan theo chuan muc kiem toan Viet Nam so 560 - Cac su kien phat sinh sau khoa so ke toan lap bao cao tai chinh 158 TAI LIEU THAM KHAO Giao trinh ly thuyet kidm toan, TS Nguydn Viet Loi, Th.s dau Ngoc Chau Hoe vien tai chinh, Nxb Tai chinh Ha Noi, 2007 Giao trinh ly thuyet kiem toan, GS.TS Nguyen Quang Quynh - DH Kinh te quoc dan, Nxb Tai chinh Ha Noi, 2006 Giao trinh kiem toan Truong DH Kinh te Thanh pho' Ho Chi Minh, Nxb Thong ke, 2004 Giao trinh Ki 6m toan can ban, PGS.TS Nguydn Dinh Huu Nxb Chinh tri Quoc gia Giao trinh Kiem toan ly thuyet va thuc hanh, JOHN DUNN Nxb Thong ke, 2001 Kiem toan ly thuyet va thuc hanh, Th.s Phan Trung Kien, N xt Tai chinh, 2006 7.Kiem toan - Alvin A.Arens va James K.Loebbecke, Nxt Thong ke, 2000 Kiem toan, Nxb Tai chinh Ha Noi, 1996 Kiem toan noi bo hien dai, Victor Z.Biink & Herbert Witt, Nxb Ta chinh, 2000 10 He thong chuan muc kiem toan Viet Nam - Bo tai chinh 11 Cac van ban phap luat ve kiem toan, Bo tai chinh, Nxb Ta chinh 12 Duong vao nghe - Kiem toan, N guyln Thu An, NXB Tre 2007 13 Handbook of International Auditing, Assurance, and Ethic; Pronouncements 2007 Edition, IFAC, 2007 14 Standards for the Professional Practice of Internal Auditing IIA, 2001 15 Tap chi Kiem toan 15( LCHNOI D A U CHlTONG 1- TONG QUAN VE KIEM TOAN ■» ^ 1.1 Lich sir hinh va phat trien cua kiem t o a n .5 1.1.1 Tren the g i a i .5 1.1.2 d Viet Nam 1.2 Ban chat cua kiem toan 12 1.3 Chirc nang cua kiem t o a n .16 1.3.1 Chirc nang xac m in h 16 1.3.2 Chirc nang bay to y k ie n .17 1.4 Khach the cua kiem to a n 18 1.4.1 Theo quan he vai phap quy 18 1.4.2 Phan loai quan he vai chu the kiem to an 19 1.5 Cac loai kiem to a n 20 1.5.1 Phan loai theo doi tugng kiem to a n 20 1.5.2 Phan loai theo chu the kiem to a n 25 1.5.2.1 Kiem toan Nha nuac 25 1.5.2.2 Kiem toan doc lap (Independent Audit) 31 1.5.2.3 Kiem toan noi bo (Internal Audit) 35 1.6 Kiem toan vien va cac hiep hoi nghe nghiep 37 1.6.1 Kiem toan vien (Auditor) 37 1.6.2 Cac to chuc hiep hoi kiem toan vien 40 160 1.6.2.1 Tren the g ia i 41 1.6.2.2 O Viet N am 46 CHLTO’NG - HE• THONG CHUAN M l/C KIEM TOAN 48 • 2.1 Chuan muc kiem toan 48 2.1.1 He thong chuan muc kiem toan INTOSAI 48 2.1.2 He thong chuan muc kiem toan ISAs .50 2.1.3 He thong chuan muc kiem toan noi bo 53 2.2 Chuan mux kiem toan Viet Nam .58 2.2.1 Chuan muc kiem toan nha n uoc 58 2.2.2 He thong chuan muc kiem toan khu vuc tu 60 CHUONG - NHUNG KHAl NIEM CO BAN THUOC • • N 0I DUNG KIEM TOAN 63 3.1 Gian lan va sai s o t 63 3.1.1 Khai niem ve gian lan va sai sot, moi quan he giua gian lan va sai sot 63 3.1.2 Cac yeu to lam sinh gian lan va sai so t .65 3.1.3 Cac dieu kien co the lam gia tang sai p h a m 65 3.1.4 Trach nhiem cua kiem toan vien doi voi gian lan va sai sot 66 3.2 Ho so1kiem toan 67 33 Trong y e u >69 3.4 Rui ro kiem toan .76 3.4.1 Rui ro kiem toan (Audit Risk - A R ) 76 3.4.2 Rui ro tiem tang (Inherent Risk -IR ) 77 3.4.3 Rui ro kiem soat (Control Risk - C R ) 80 3.4.4 Rui ro phat hien (Detection Risk - DR) 83 3.5 Chung tir kiem toan va bang chung kiem t o a n .85 3.5.1 Chung tir kiem to a n 85 3.5.2 Bang chung kiem toan 86 3.6 Co1sff dan lieu (Assertions) 89 3.7 Khai niem hoat dong lien t u c 92 3.8 He thong kiem soat noi bo 93 3.8.1 Khai niem kiem soat noi b o 93 3.8.2 Cac yeu to cau he thong kiem soat noi bo 94 3.8.2.1 Moi truong kiem soat chung 94 3.8.2.2 He thong ke toan .97 3.8.2.3 Cac thu tuc kiem soat .98 CH l/O N G - PHlTONG PHAP KIEM T O A N 103 ^ •> 4.1 Khai quat ve cac phummg phap kiem t o a n 103 4.1.1 Khai niem 103 4.1.2 Co so phuang phap luan 103 4.1.3 Phuang phap ky th u a t 105 4.2 Cac phuong phap kiem toan chung tir 106 4.2.1 Kiem toan can d o i 106 4.2.2 Doi chieu true tie p .107 4.2.3 Doi chieu logic 109 162 4.3 Phuong phap kiem toan ngoai chung tu* 109 4.3.1 Kiem k e U 4.3.2 Thuc nghiem 1 4.3.3 Dieu tra 111 CHUONG - CHON MAU KIEM T O A N 113 5.1 Cac khai niem co1ban ve chon mau kiem toan 113 5.2 Phirong phap chon mau theo don vi hien vat 115 5.2.1 Chon mau ngau nhien 115 5.2.2 Phuang phap chon mau phi xac suat 122 5.3 Chon mau thuoc tin h 124 5.4 Chon mau theo don vj tien t e 134 5.4.1 Khai niem, dac diem 134 5.4.2 Cac phuang phap chon mau theo dan vi tien t e 134 CHUONG - TRINH TlT KIEM TO AN .140 6.1 Muc tieu va trinh ty cong tac kiem toan .140 6.2 Chuan bi kiem toan .142 6.2.1 Chuan bi lap ke hoach kiem to a n 142 6.2.2 Lap ke hoach kiem toan 147 6.3 Thuc hanh kiem toan 152 6.4 Ket thuc kiem to a n .153 TAI LIEU THAM K H A O 159 163 giAo t r i n h KIEM TOAN CAN BAN Chiu trach nhiem xuat ban T S P h a m V a n D ie n Bien tap B ui Thu N gan Trinh bay bia T h u y D tfcfn g NHA XUAT BAN KHOA HOC VA KY THUAT 70 - Tran Hung Dao, Ha Noi In 200 ban kh6 15,5 x 22,5 cm tai Cong ty TNHH in Thanh Binh So DKKHXB: 1051 -2009/CXB/ 04-132/KHKT 13/ 11/2009 Quyet dinh xuat ban so 425/QDXB-NXBKHKT 30/ 12/2009 In xong va nop luu chieu 01/2010