1

BI
1 Trnh by cc nhn t nh hng n gian ln v sai st.
2. Trnh by phn ni dung phn loi kim ton.
3. Trch nhim ca doanh nghip i vi gian ln v sai st .
4. Phn bit s khc nhau gia chun mc quc t v chun mc vit nam
5. Cho bit trch nhim ca KTV trong gian ln v sai st trong kim ton .
6. Trnh by ni dung phn loi kim ton theo ch th kim ton .
7. Trnh by ni dung ba chc nng c bn ca kim ton .
8. Trnh by khi nim, c trng, ni dung ca phng php kim ton.
9. Trnh by chc nng ca kim ton .
10. Trnh by khi nim v kim sot ni b .
11. Nu khi nim bng chng kim ton ,ni dung cc yu t c bn ca bng chng kim ton.
12. Trnh by ngha tc dng ca kim ton.
13. Phn tch cc yu t hnh thnh nn kim sot ni b, v sao trong qu trnh kim ton phi
tm hiu h thng kim sot ni b doanh nghip
14. Trnh by cc yu t c bn ca bo co kim ton.
15. So snh s ging nhau v khc nhau ca gian ln v sai st.
16. Nu trnh t v ni dung v cc bc kim ton .
17. Trnh t ni dung cc bc cng vic ca k hoch, chin lc, nu khi nim lp k hoch
kim ton
18. Phn bit 3 loi kim ton, kim ton c lp, kim ton ni b v kim ton nh nc.
19. Trng yu l g, KTV vn dng tnh trng yu ny nh th no.
20. iu kin v trch nhim ca KTV v thc hnh kim ton
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P N
9. Trnh by chc nng ca kim ton
- Chc nng xc minh: Nhm khng nh mc trung thc ca ti liu, tnh php l ca vic
thc hin cc nghip v hay vic c lp cc bn khai ti chnh.
- Chc nng by t kin: C th hiu rng vi ngha c kt lun v cht lng thng tin v c
tnh php t vn .
- Chc nng t vn: chc nng phc v cho qun tr doanh nghip ch yu t vn v u t php
l, thu. bn cht ca kim ton l xc minh by t kin.
10. Trnh by khi nim v kim sot ni b
L loi kim ton do cc kim ton vin ni b trong n v thc hin, thng thng kim ton
ni b hot ng trong mt hoc mt vi lnh vc. Cc hot ng thng xy ra nh sau: R
sot li h thng k ton v cc quy ch kim sot ni b c lin quan. Kim tra li cc thng tin
v nghip v v ti chnh c bit l s d ti khon v chi tit cc nghip v. Kim tra tnh hiu
lc, kinh t, hiu qu hot ng trong n v. Khch th l cc b phn cu thnh trong n v ,
hot ng chng trnh, d n c th hoc c nhn c th. V mt t chc: B phn k ton ni
b thng trc tip bo co vi gim c.
15. So snh s ging nhau v khc nhau ca gian ln v sai st
Gian ln: L nhng hnh vi c lm sai lch thng tin kinh t, ti chnh do mt hay nhiu ngi
trong Hi ng qun tr, Ban Gim c, cc nhn vin hoc bn th ba thc hin, lm nh hng
n bo co ti chnh.
Biu hin ca gian ln: Tt c cc hnh vi ny u b nghim cm trong Php lnh k ton v thng
k.
+ Xuyn t c, lm gi chng t, ti liu lin quan n n Bo co ti chnh
+ Sa i chng t, ti liu k ton lm sai lch Bo co ti chnh. V d nh cha s tin Phiu
chi t 4 triu thnh 4,5 triu; ghi gim thu.
+ Bin th ti sn
+ Che du hoc c b st thng t in, ti liu hoc nghip v kinh t lm sai lch Bo co Ti
chnh. V d nh to ra l gi bng cch che du doanh thu, lp d phng qu cao, to ra li gi
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bng cch du bt chi ph.
+ Ghi chp cc nghip v kinh t khng ng s tht
+ C p dng sai cc cc chun mc, nguyn tc, phng php v ch k ton, chnh sch ti
chnh
+ C tnh ton sai v s hc.
- Sai st: L nhng li khng c nh hng n Bo co ti chnh nh:
+ Li v tnh ton s hc hoc ghi chp sai.
+ B st hoc hiu sai, lm sai cc khon mc, cc nghip v kinh t.
+ p dng sai cc chun mc, nguyn tc, phng php v ch k ton, chnh sch ti chnh
nhng khng c .
Mi quan h gia gian ln v sai st:
Ging nhau:
+ u l nhng hnh vi sai phm lm lch lc thng tin. V yu cu ca
k thng tin k ton l: trung thc, khch quan, y , kp thi, d hiu
+ Gian ln v sai st do ai gy ra th trch nhim cui cng vn thuc ngi qun l.
Khc nhau:
Tiu thc Gian ln Sai st

thc thc hin

C thc hin v mc
ch t li
V thc, khng c ch ,
do nng lc hoc thiu cn
trng
Mc tinh vi Tnh ton k lng, che
du tinh vi nn kh pht
hin
D pht hin
4

Tnh trng yu(tm
quan trng cathng
tin)
Lun trng yu Tu thuc vo quy m,
tnhcht, tn sut.


1 Trnh by cc nhn t nh hng n gian ln v sai st.
Nhng vn lin quan n tnh chnh trc, nng lc ca ban gim c
Cc sc p bn trong v bn ngoi n v
Cc nghip v, s kin khng bnh thng
Cc vn lin quan n thu thp bng chng kim ton thch hp
Nhng nhn t lin quan n mi trng tin hc lin quan n cc tnh hung v s kin nu
trn .
3. Trch nhim ca doanh nghip i vi gian ln v sai st
Ch doanh nghip phi c trch nhim v gian ln v sai st v trch nhim i vi BCTC c
lp ra nh sau:
Pht hin ngn chn, x l kp thi gian ln v sai st
Xy dng, thit k v thc hin mt cch thng xuyn hiu lc i vi h thng k ton v k
ton kim sot ni b trong vic pht hin, ngn chn x l kp thi cc hin tng gian ln v
sai st
Tip thu v gii trnh mt cc kp thi v hin tng gian ln v sai st do kim ton vin pht
hin v yu cu sa cha trong qu trnh kim ton
Doanh nghip phi chp nhn mt bn bo co thch hp ca kim ton vin a ra v phm vi
kim ton b hn ch hoc chp nhn kim ton vin rt khi hp ng kim ton nu khng
chu sa cha, tip thu, cung cp thng tin y cho kim ton vin,
5. Cho bit trch nhim ca KTV trong gian ln v sai st trong kim ton
Thng bo cho n v c kim ton
Thng bo cho ngi s dng bo co kim ton. Khi pht hin v nh gi gian ln l trng
yu m kim ton vin thng bo cho n v kim ton m n v khng sa cha hoc khng
phn nh y trong bo co ti chnh th kim ton vin phi a ra mt bo co kim ton
vi kin chp nhn tng phn hoc khng chp nhn
Thng bo cho c quan chc nng c lin quan: Kim ton vin c trch nhim bo mt cc
thng tin s liu khch hng tr trng hp n v c kim ton c gian ln v sai st theo
quy nh ca php lut. kim ton vin phi bo co hnh vi gian ln hoc sai st cho c quan
chc nng c lin quan
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trng hp rt khi hp ng kim ton: Kim ton vin c php chm dt hp ng kim
ton khi xt thy n v c kim ton khng c bin php x l gian ln m kim ton vin
cho l cn thit trong hon cnh c th .
7. Trnh by ni dung ba chc nng c bn ca kim ton
- Chc nng xc minh: Nhm khng nh mc trung thc ti liu, tnh php l ca vic thc
hin trong cc nghip v hay vic lp cc bn khai ti chnh
- Chc nng by t kin: C th hiu rng ngha c kt lun v cht lng thng tin v c
tnh php l t vn
- Chc nng t vn: Phc v cho qun tr doanh nghip ch yu t vn v u t php l thu
Bn cht ca kim ton l xc minh by t kin
6. Trnh by ni dung phn loi kim ton theo ch th kim ton
* Kim ton ni b : L loi kim ton do cc kim ton vin ni b trong n v thc hin,
thng thng kim ton ni b hot ng trong mt hoc mt vi lnh vc. Cc hot ng
thng xy ra nh sau: R sot li h thng k ton v cc quy ch kim sot ni b c lin
quan. Kim tra li cc thng tin v nghip v v ti chnh c bit l s d ti khon v chi tit
cc nghip v. Kim tra tnh hiu lc, kinh t, hiu qu hot ng trong n v. Khch th l cc
b phn cu thnh trong n v , hot ng chng trnh, d n c th hoc c nhn c th. V
mt t chc: B phn k ton ni b thng trc tip bo co vi gim c.
* Kim ton nh nc: L cng vic kim ton do cc c quan qun l chc nng ca nh nc
v c quan kim ton nh nc tin hnh. Kim ton nh nc thng tin hnh cc cuc kim
ton tun th, ngoi ra kim ton nh nc cn thc hin hot ng nh gi tnh hnh hiu
lc hiu qu trong n v c kim ton. C quan kim ton nh nc c th trc thuc chnh
ph, quc hi, ta n thng qua hot ng kim ton nh nc s kim sot v nh gi vic
chp hnh cc ch ti chnh ca doanh nghip. Khch th l tt c cc n v c nhn c s
dng ngn sch nh nc nh: Cc d n, cng trnh do ngn sch nh nc u t, cc doanh
nghip nh nc, cc c quan kinh t, qun l nh nc on th x hi c nhn c ngun t
ngn sch nh nc. Kim ton nh nc thc hin theo lut nh v c tnh php l cao
* Kim ton c lp: L loi kim ton do cc kim ton vin c lp thuc cc t chc k ton
chuyn nghip tin hnh. Thc cht k ton c lp l mt loi dch v t vn c php lut
tha nhn v bo h, cc kim ton vin c lp l i ng hnh ngh chuyn nghip c o,c
v k nng ngh nghip ch yu hot ng trong lnh vc kim ton bo co ti chnh. Khch th
l cc doanh nghip, cng ty TNHH, doanh nghip c vn u t 100% nc ngoi, cc doanh
nghip lin doanh.

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19. Trng yu l g, KTV vn dng tnh trng yu ny nh th no
- Trng yu l mt khi nim ch ln tm c, bn cht ca sai phm k c b st thng tin
hoc n l hoc tng nhm trong bi cnh c th.
- Trch nhim ca kim ton vin khi kim ton l phi xc nh xem bo co ti chnh c cha
ng nhng sai phm trng yu khng hay ni cch khc mc ch ca kim ton vin c trung
thc hp l trn mi kha cnh trng yu hay khng. Nu bo co kim ton xc minh rng bo
co ti chnh ca doanh nghip l trung thc xt trn mi kha cnh trng yu. C ngha l trong
bo co ti chnh c th tn ti nhng gian ln v sai st. Nhng gian ln v sai st trn mi gc
vi nhng i tng s dng thng tin vn chp nhn c.
- ngha ca tnh trng yu trong thc tin: Tnh trng yu c ngha quan trng trong qu
trnh lp k hoch kim ton v thit lp cc th tc kim ton gip cho kim ton vin:
Xc nh ni dung v thi gian phm vi ca kim ton
Xc nh mc trung thc v hp l ca bo co ti chnh
nh gi nh hng ca sai st n bo co ti chnh
- Xt on tnh trng yu
Trong thc t vic xc nh tnh trng yu l mt vn nhy cm ph thuc rt nhiu v
bn thn mi kim ton vin v tnh ch quan v kh nng xt on ngh nghip, khi xt
on tnh trng yu kim ton vin phi hiu rng: Trng yu l mt khi nim tng i
hn l tuyt i. tnh trng yu lun c xem xt trn c hai mt nh lng v nh tnh.
Tnh trng yu lun c xem xt trong mi quan h cht ch gia cc sai phm v mt nh
lng vi nhau
8. Trnh by khi nim, c trng, ni dung ca phng php kim ton
* Phng php kim ton c bn
- Khi nim: L phng php c thit k, s dng thu thp bng chng kim ton c lin
quan n s liu qua h thng k ton cung cp. Mi th nghim phn tch nh gi ca kim
ton vin u da vo s liu thng tin trong bo co ti chnh v do h thng k ton cung cp.
y l phng php c vn dng li ty thuc vo tnh hiu qu ca h thng kim sot ni b
ca tng doanh nghip
- Ni dung: Phng php kim ton c bn gm nhng loi kim ton c bn sau
Phn tch v nh gi tng qut: L vic xem xt s liu trn bo co ti chnh thng qua mi
quan h t l trn bo co ti chnh. Phng php ny gip cho KTV khai thc thng tin kim
ton nhanh chng thng qua vic xc nh nhng sai lch v thng tin, nhng tnh cht bt bnh
thng trn bo co ti chnh. Phng php ny c tc dng cho c ba giai on ca qu trnh
kim ton, 3 giai on l : Lp k hoch kim ton, thc hin kim ton, kt thc kim ton.
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Ni dung nh gi bao gm: Phn tch xu hng: L mt phng php so snh v lng trn
cng mt ch tiu k thut so snh trong phn tch xu hng thng c s dng. So snh s
liu thc t k ny vi k trc, s liu thc t vi k hoch, so snh s liu thc t ca doanh
nghip vi s liu ca nghnh .
Nhc im: Nhanh chng, n gin
Nhc im: Khng th hin c mi quan h gia cc ch tiu
* Phng php kim ton tun th
- Khi nim: L cc k thut kim ton c thit k v s dng thu thp cc bng chng
kim ton c lin qua n thch . ca kim ton ni b.
- c trng: l mi th nghim phn tch nh gi kim tra u da vo quy ch kim sot ni
b ca doanh nghip
iu kin vn dng: Khch hng kim ton l khch hng truyn thng v h thng kim sot h
thng ni b phi mnh. i ng qun l ca doanh nghip lun t ra trung thc ng tin cy.
Qua kim ton nhiu nm KTV khng pht hin sai st nghim trng.
- Ni dung: Cc k thut ca kim ton bao gm:
K thut iu tra h thng: Phng php ny l vic kim tra chi tit mt loi nghip v cng
loi c theo di ghi chp t u n cui ca mt h thng k ton xem xt nh gi
cc bc p dng trong h thng
Cc th nghim chi tit v chi tit kim sot: L cc th nghim c tin hnh thu thp
bng chng v s hin hu ca kim sot ni b v cc bc kim sot c tin hnh lm
c s cho vic kim ton c bn.
11. Nu khi nim bng chng kim ton ,ni dung cc yu t c bn ca
bng chng kim ton
- Khi nim: Bng chng kim ton l tt c cc ti liu,thng tin do kim ton vin thu thp
c c lin quan n cuc kim ton v da trn nhng thng tin ny kim ton vin hnh thnh
nn kin ca mnh.Theo ta thy,bng chng kim ton bao gm c thng tin nhn chng
vt chng m kim ton vin thu thp c lm c s cho cc kin v cc kt lun v sau ca
cc bo co ti chnh.Bng chng kim ton rt a dng nn kim ton vin cn nhn thc v
nh gi v mc nh hng ca cc bng chng .
- Ni dung
+ Tnh y ca bng chng kim ton: Tnh y ca cc bng chng kim ton chnh l
yu cu s lng cc bng chng kim ton cn phi thu thp. Tnh y ca bng chng kim
ton ph thuc vo bn cht ca i tng nghin cu, ri ro sai st nghim trng yu, tnh cht
v thi gian ca th tc d kin, bng chng kim ton thu thp c t cc th tc khc. Mc
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ca cc th tc kim ton s da vo: Tnh cht ca cc i tng kim ton nh s d ti
khon hoc cc loi hnh nghip v ( Bao gm s lng,quy m v kch c tng ng ca cc
khon mc trong cc i tng ). Ri ro sai st trng yu da trn c s nhng tiu ch lp
BCTC nm trong mc tiu kim ton. Tnh cht v thi im ca cc th tc kim ton theo k
hoch. Bng chng kim ton thu thp c t cc th tc kim ton khc.
+ Tnh thch hp: L tnh tin cy ca bng chng kim ton c thu thp gp phn quan trng
vo vic hnh thnh kin hp l ca KTV. Tnh thch ng ph thuc vo nhiu yu t khc
nhau nhng c bn n ph thuc vo ngun gc ca bng chng. Thng thng cc KTV
thng s dng nhng hng dn thm nh bng chng nh sau: Bng chng kim ton thu
thp t bn ngoi doanh nghip c sc thuyt phc hn bng chng thu thp bn trong doanh
nghip. Bng chng thu thp c hoc c lp ra bi cc bn th ba khng lin quan thuyt
phc hn bng chng thu c t bn lin quan. Bng chng thu thp c t bn trong doanh
nghip c sc thuyt phc hn trong trng hp cng vic kim sot ni b c hiu lc. Bng
chng kim ton thu thp thng qua tin hnh so snh, kim tra ti liu, quan st hoc kim k c
tnh thuyt phc hn nhng bng chng c thu thp thng qua phng vn. Bng chng thu
thp t chuyn gia c sc thuyt phc hn l bng chng thu c t nhng ngi c trnh .
Bng chng di dng cc chng t hoc vn bn c sc thuyt phc hn l trnh by ming.
Cc bng chng thu thp t nhiu ngun ti cng mt kt lun th c sc thuyt phc hn bng
chng thu thp t mt ngun duy nht.
18. Phn bit 3 loi kim ton, kim ton c lp, kim ton ni b v kim
ton nh nc
3
Kim ton c lp
Kim ton c lp l loi kim ton c tin hnh bi cc kim ton vin thuc cc cng ty, cc
vn phng kim ton chuyn nghip. Kim ton c lp l hot ng dch v t vn c php
lut tha nhn v qun l cht ch. Quan h gia cc ch th kim ton (kim ton vin/t
chckim ton v n v kinh t c kim ton) l quan h mua bn dch v, n v kinh t
c kim ton tr ph dch v cho cc kim ton vin theo tho thun trong hp ng kim
ton. Cc kim ton vin c lp l nhng ngi hi cc tiu chun theo chun mc kim
ton v cc quy nh php l v hnh ngh kim ton.
Kim ton c lp ch yu hot ng trong lnh vc kim ton bo co ti chnh, thc hin cc
dch v t vn ti chnh, k ton. Ngoi ra, tu tng thi k kinh t v yu cu c th ca khch
hng, kim ton vin c lp cn thc hin cc dch v khc nh kim ton hot ng, kim
ton tun th v c bit l kim ton cc quyt ton gi tr cng trnh xy dng c bn hon
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thnh, xc nh gi tr vn gp.
Hot ng kim ton c lp l hot ng kim ton rt ph bin cc nc c nn kinh t pht
trin, v th hot ngkim ton ni chung thng c coi l hot ng kim ton c lp.
Trong hot ng kim ton c lp th kim tonbo co ti chnh l ch yu, theo cp
v kim ton c lp tc l kim ton c lp bo co ti chnh.
Kim ton Nh nc
Nu kim ton c lp l hot ng dch v v thu ph th kim ton nh nc li l cng
vic kim ton do c quan kim ton nh nc tin hnh theo lut nh v khng thu ph kim
ton.
Ni dung ca Kim ton ch yu l kim ton tun th, xem xt vic chp hnh cc chnh sch
lut l v cc ch ca Nh nc v nh gi s hu hiu, hiu qu hot ng ti cc n v s
dng vn v kinh ph ca nh nc. C quan kim tonnh nc l mt t chc trong b my
qun l ca Nh nc. Kim ton vin Nh nc l cc vin chc Nh nc.
Kim ton nh nc nhn xt, nh gi v xc nhn vic chp hnh cc chnh sch, ch ti
chnh, k ton n v. Bn cnh kim ton Nh nc cn c quyn gp v yu cu cc
n v c kim ton sa cha sai phm v kin ngh vi c quan c thm quyn x l cc vi
phm, xut vi Th tng Chnh ph sa i, ci tin c ch qun l ti chnh k ton cn
thit.
Kim ton ni b
L loi kim ton do cc kim ton vin ni b ca n v tin hnh theo yu cu ca Gim c
doanh nghip hoc th trng n v. Theo chun mc kim ton quc t s 610 th kim
ton ni b L b phn kim sot trong n v, thc hin kim tra v li ch ca n v ny.
Trong s cc cng vic thc hin, ch yu gm kim tra, nh gi v kim sot tnh thch ng
v hiu qu ca cc h thng k ton v kim sot ni b.
Chc nng ca kim ton ni b bao gm kim tra, xc nhn v nh gi. Ni dung kim ton c
th mt s hoc cc ni dung nh kim ton bo co ti chnh; kim ton bo co k ton qun
tr ca doanh nghip v cc n v thnh vin; kim ton tun th v kim ton hot ng. Trn
thc t phm vi ca kim ton ni b thay i v tu thuc vo qui m, c cu ca n v cng
nh yu cu ca cc nh qun l doanh nghip.
Ngoi ra, cn c mt cch phn loi kim ton khc l phn loi theo chc nng, theo cch phn
loi ny th s c 3 loikim ton l kim ton bo co ti chnh, kim ton hot ng v kim
ton tun th.
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16. Nu trnh t v ni dung v cc bc kim ton
TRNH T TIN HNH KIM TON

1.Lp k hoch kim ton
Cng nh cc k hoch khc, k hoch kim ton l qu trnh cn i tch cc
gia nhu cu v ngun lc c. Trong kim ton k hoch chung ny gi l k
hoch chin lc. Tuy nhin gii hn lp k hoch c p y l k hoch tng
th cho mt cuc kim ton. Do , vic xc nh nhu cu c thc hin ch y u
qua vic c th ha mc tiu v phm vi kim ton d kin trn. Vic c th
ny trc ht l xc nh nhng cng vic c th phi lm v trn c s lng
ha qui m cng vic v xc nh thi gian kim ton tng ng(nh lng).
thc hin c c hai qu trnh , cn thit khng ch c th ha cc ngun thng
tin c th c.
Trn c s xem xt cc quan h trn, cn xc nh s ngi tham gia kim ton,
phng tin v xc nh thi hn thc hin cng tc kim ton.
S ngi tham gia kim ton cn c xt c v t ng s v v c cu. Tng s
ngi phi tng ng vi qui m kim ton ni chung xc nh phn trn; C
cu ca nhm cng tc phi thch ng vi tng vic c th xc nh.
Do , nhim v c a xy dng k hoch kim ton l xc nh c th s l ng, c
cu, cht lng v ngi v phng tin tng ng vi khi lng nhim v kim
ton.
2.Thc hin kim ton
Thc hnh kim ton l giai on kim ton vin trin khai thc hin cc cng
vic ghi trong k hoch kim ton v chng trnh kim ton.
Thc hnh kim ton c cc vic sau y:
-Nghin cu nh gi h thng k ton v cc qui ch kim sot ni b c lin
quan n mt cuc kim ton: Mc ch ca kim ton vin trong vic nghin cu
nh gi h thng kim sot ni b l thit lp tin cy vo h thng ny xc
nh ni dung thi gian v phm vi ca cc bc kim ton. Kim ton vin thu thp
cc hiu bit v h thng k ton xc nh nhng trng im trong qu trnh x
l cc nghip v v cc hin tng sai st, gian ln v ti sn.
-Kim ton cc b phn ca bo co ti chnh: Kim ton vin cn ch thu thp cc nghip v
v cc hin tng sai st, gian ln v ti sn.
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-Kim ton cc b phn ca bo co ti chnh: Kim ton vin cn ch thu
thp y cc bng chng kim ton c sc thuyt phc lm c s tin cy cho
nhng nhn xt nh gi ca mnh i vi tng b phn c kim ton. Khi cn
thit kim ton vin c th s d ng cc t liu ca chuyn gia, ca cc kim ton
vin khc, ca kim ton vin ni bNhng kim ton vin chnh vn l ngi
chu trch nhim chnh v bt c t liu no m mnh s dng.
-Phn tch nh gi: Trong qu trnh kim tra thu thp cc bng chng kim
ton v nht l khi kt thc vic kim tra cc nghip v k ton c lin quan n cc
b phn ca bo co ti chnh, kim ton vin phi tin hnh vic phn tch nh
gi cc thng tin ti chnh thu nhn c. Vic phn tch nh gi mt cch khoa
hc, ton din v t m s gip cho kim ton vin nhn nhn doanh nghip mt cch
y khch quan v gip cho vic lp bo cokim ton c xc ng.
Thc hnh kim ton phi tn trng nhng nguyn tc c bn sau:
Th nht: Kim ton phi tuyt i tun th qui trnh kim ton c xy
dng. Trong mi trng hp, kim ton vin khng c t thay i qui trnh.
Th hai: Trong qu trnh kim ton, kim ton vin phi thng xuyn ghi chp
nhng pht gic, nhng nhn nh v cc nghip v, cc con s, cc s kin
nhm tch lu b ng chng, nhn nh cho nhng kt lun kim ton v loi tr
nhng n tng, nhn xt ban u khng chnh xc v cc nghip v, cc s kin
thuc i tng kim ton.
Th ba: nh k tng hp kt qu kim ton nhn r mc thc hin so vi
khi lng cng vic chung.
Th t : Mi iu chnh v n i dung, phm vi, trnh t kim tonu phi c
kin thng nht ca ngi ph trch chung cng vic kim ton v ngi k th
mi v hp ng kim ton.
3.Hon thnh kim ton
k t thc kim ton, cn a ra kt lun kim ton v lp bo co kim ton.
Ni dung v hnh thc c th a kt lun hay bo co kim ton rt a dng tu
theo mc tiu, phm vi, loi hnh kim ton.
2. Trnh by phn ni dung phn loi kim ton
vic phn loi kim ton nhm lm r c im, i tng c th, lnh vc c th v phm vi
kim ton trn c s hiu bit chung v bn cht chc nng ca kim ton. Vn c t ra
khi no kim ton tun th c coi l kim ton c lp v khi no trong kim ton ti chnh,
kim ton nghip v c kim ton tun th.
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- Phn loi kim ton theo chc nng:
+ Kim ton hot ng : L loi kim ton xem xt nh gi tnh hiu lc tnh hiu
qu trong hot ng ca n v
Tnh hiu lc l kh nng hon thnh cc nhim v v mc tiu ca mt n v
Tnh hiu qu l vic t c hiu qu cao nht vi chi ph b ra thp nht
+ Kim ton tun th: L loi kim ton xem xt bn c kim ton c tun th cc th
tc nguyn tc quy ch c quan c thm quyn hoc c quan chc nng ca nh nc
ra hay khng
+ Kim ton trn bo co ti chnh: L vic kim tra v xc nhn tnh trung thc v tnh hp
l ca BCTC cng nh xem xt BCTC c ph hp vi cc nguyn tc cc chun mc k ton
v cc yu cu ca php lut hay khng.
- Phn loi theo ch th kim ton
* Kim ton ni b : L loi kim ton do cc kim ton vin ni b trong n v thc hin,
thng thng kim ton ni b hot ng trong mt hoc mt vi lnh vc. Cc hot ng
thng xy ra nh sau: R sot li h thng k ton v cc quy ch kim sot ni b c lin
quan. Kim tra li cc thng tin v nghip v v ti chnh c bit l s d ti khon v chi tit
cc nghip v. Kim tra tnh hiu lc, kinh t, hiu qu hot ng trong n v. Khch th l cc
b phn cu thnh trong n v , hot ng chng trnh, d n c th hoc c nhn c th. V
mt t chc: B phn k ton ni b thng trc tip bo co vi gim c.
* Kim ton nh nc: L cng vic kim ton do cc c quan qun l chc nng ca nh nc
v c quan kim ton nh nc tin hnh. Kim ton nh nc thng tin hnh cc cuc kim
ton tun th, ngoi ra kim ton nh nc cn thc hin hot ng nh gi tnh hnh hiu
lc hiu qu trong n v c kim ton. C quan kim ton nh nc c th trc thuc chnh
ph, quc hi, ta n thng qua hot ng kim ton nh nc s kim sot v nh gi vic
chp hnh cc ch ti chnh ca doanh nghip. Khch th l tt c cc n v c nhn c s
dng ngn sch nh nc nh: Cc d n, cng trnh do ngn sch nh nc u t, cc doanh
nghip nh nc, cc c quan kinh t, qun l nh nc on th x hi c nhn c ngun t
ngn sch nh nc. Kim ton nh nc thc hin theo lut nh v c tnh php l cao
* Kim ton c lp: L loi kim ton do cc kim ton vin c lp thuc cc t chc k ton
chuyn nghip tin hnh. Thc cht k ton c lp l mt loi dch v t vn c php lut
tha nhn v bo h, cc kim ton vin c lp l i ng hnh ngh chuyn nghip c o,c
v k nng ngh nghip ch yu hot ng trong lnh vc kim ton bo co ti chnh. Khch th
l cc doanh nghip, cng ty TNHH, doanh nghip c vn u t 100% nc ngoi, cc doanh
nghip lin doanh.
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12. Trnh by ngha tc dng ca kim ton
Kim ton khng phi l hot ng t thn v v thn. Kim ton sinh ra t yu cu ca
qun l v phc v cho yu cu ca qun l. T c th thy r ngha, tc dng ca kim ton
trn nhiu mt:
Th nht, kim ton to nim tin cho nhng ngi quan tm. Trong c ch th trng, c
nhiu ngi quan tm ti tnh hnh ti chnh v s phn nh ca n trong ti liu k ton, bao
gm:
Cc c quan nh nc
Cc nh u t
Cc nh qun tr doanh nghip v cc nh qun l khc
Ngi lao ng
Khch hng, nh cung cp v nhng ngi quan tm khc.....
C th ni vic to ra nim tin cho nhng ngi quan tm l yu t quyt nh s ra i v pht
trin ca kim ton vi t cch l mt hot ng c lp.
Th hai, kim ton gp phn hng dn nghip v v cng c n np hot ng ti chnh k ton
ni ring v hot ng ca n v kim ton ni chung. Mi hot ng, c bit l hot ng ti
chnh, u bao gm nhng mi quan h a dng, lun bin i v c cu thnh bi hng lot
nghip v c th. Tnh phc tp ca hot ng ny cng tng ln bi quan h cht ch gia cc
quan h ti chnh vi li ch con ngi. Trong khi , thng tin k ton l s phn nh ca hot
ng ti chnh. Ngoi vic cha ng nhng phc tp ca cc quan h ti chnh, thng tin k
ton cn l sn phm ca qu trnh x l thng tin bng phng php k thut rt c th. Do ,
nhu cu hng dn nghip v v cng c n np trong qun l ti chnh cng c i hi thng
xuyn v mc cao hn.
Th ba, kim ton gp phn nng cao hiu qu v nng lc qun l. Kim ton khng ch xc
minh r tin cy ca thng tin m cn t vn v qun l. Vai tr t vn ny c thy r trong
kim ton hiu nng v hiu qu qun l.
14. Trnh by cc yu t c bn ca bo co kim ton
Bo co kim ton l sn phm cui cng ca mt cuc kim ton, l vn bn do KTV pht hnh
trnh by kin ca mnh v thng tin ti chnh c kim ton.
Cc yu t c bn ca BCKT:
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- Tn a ch cng ty kim ton
BCKT phi nu r tn, biu tng, a ch giao dch, s in thoi, s fax v s hiu lin lc ca
cng ty kim ton pht hnh BCKT
- S hiu bo co kim ton
BCKT ghi r s hiu pht hnh kim ton ca cng ty kim ton theo tng nm
- Tiu bo co kim ton
BCKT phi c tiu r rng v thch hp phn bit bo co vi ngi khc lp
- Ngi nhn bo co kim ton
BCKT phi ghi r rng ngi nhn BCKT ph hp vi hp ng kim ton. Ngi nhn c th
l gim c, hi ng qun tr, hoc c ng n v c kim ton.
- M u bo co kim ton:
BCKT phi ghi r bo co ti chnh l i tng ca cuc kim ton cng nh ghi r ngy lp v
phm vi nin ti chnh m bo co ti chnh phn nh., Bo co ti chnh phi khng nh
r rng vic lp bo co ti chnh thuc trch nhim ca gim c ( ngi ng u ) n v
c kim ton, trch nhim ca KTV v cng ty kim ton l a ra kin v bo co ti chnh
da trn kt qu kim ton ca mnh. Bo co ti chnh phn nh cc thng tin kinh t, ti chnh
doanh nghip, vic lp bo co ti l thuc trch nhim gim c ( ngi ng u) n v phi
tun th chun mc v ch k ton hin hnh hoc c chp nhn, phi la chn cc nguyn
tc v phng php k ton, ngc li trch nhim ca KTV v cng ty kim ton phi kim tra
thng tin trn bo co ti chnh v a ra kin v bn bo co ny
- Phm vi v cn c thc hin cuc kim ton
- kin ca KTV v cng ty kim ton
Nu r kin ca KTV hay cng ty kim ton v bo co ti chnh trn phng din phn nh,
trnh by trung thc v hp l trn cc kha cnh trng yu, trn phng din tun th cc chun
mc v ch k ton hin hnh
- a im v thi gian lp bo co kim ton
Phi ghi r ngy thng nm kt thc bo co kim ton, ghi r a im ca cng ty kim ton
chu trch nhim pht hnh bo co kim ton. Ngy k bo co kim ton khng c trc
ngy k ca gim c ( ngi ng u ) n v k bo co ti chnh.
- Ch k v ng du

4.Phn bit chun mc kim ton quc t v chun mc kim ton vit nam