Chuyn 5

Kim ton v dch v m bo nng cao

I. NHNG VN CHUNG V HOT NG KIM TON

1. Khi nim, bn cht kim ton
K ton l cng c qun l kinh t, ti chnh th hin ch kt qu cng
vic k ton l a ra cc thng tin trn bo co ti chnh (BCTC) v nhng ch
tiu phn tch, xut gip cho ngi lnh o, iu hnh a ra quyt nh ng
n.
V th, mi ngi s dng thng tin t BCTC u mong mun nhn c
cc thng tin trung thc v hp l.
Hot ng kim ton ra i l kim tra v xc nhn v s trung thc v
hp l ca cc ti liu, s liu k ton v BCTC ca cc doanh nghip, t chc;
nng cao s tin tng ca ngi s dng cc thng tin t BCTC c kim
ton.
Cc tc gi Alvin A.Aen v James K.Loebbecker trong gio trnh "Kim
ton" nu mt nh ngha chung v kim ton nh sau: "Kim ton l qu trnh
cc chuyn gia c lp thu thp v nh gi cc bng chng v cc thng tin c th
nh lng c ca mt n v c th, nhm mc ch xc nhn v bo co v
mc ph hp gia cc thng tin ny vi cc chun mc c thit lp".
Theo nh ngha ca Lin on K ton quc t (IFAC) "Kim ton l vic
cc Kim ton vin (KTV) c lp kim tra v trnh by kin ca mnh v
BCTC".
2. Phn loi kim ton
2.1. Cn c vo mc ch, kim ton c 3 loi:
a) Kim ton hot ng: l vic KTV hnh ngh, Doanh nghip kim ton
(DNKT), chi nhnh DNKT nc ngoi ti Vit Nam kim tra, a ra kin v tnh
kinh t, hiu lc v hiu qu hot ng ca mt b phn hoc ton b n v c
kim ton.
i tng ca kim ton hot ng rt a dng, t vic nh gi mt
phng n kinh doanh, mt d n, mt quy trnh cng ngh, mt cng trnh
XDCB, mt loi ti sn, thit b mi a vo hot ng hay vic lun chuyn
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chng t trong mt n v V th, kh c th a ra cc chun mc cho loi

kim ton ny. ng thi, tnh hu hiu v hiu qu ca qu trnh hot ng rt
kh c nh gi mt cch khch quan so vi tnh tun th v tnh trung thc,
hp l ca BCTC. Thay vo , vic xy dng cc chun mc lm c s nh gi
thng tin c tnh nh tnh trong mt cuc kim ton hot ng l mt vic mang
nng tnh ch quan.
Trong kim ton hot ng, vic kim tra thng vt khi phm vi cng
tc k ton, ti chnh m lin quan n nhiu lnh vc. Kim ton hot ng phi
s dng nhiu bin php, k nng nghip v v phn tch, nh gi khc nhau. Bo
co kt qu kim ton thng l bn gii trnh cc nhn xt, nh gi, kt lun v
kin xut ci tin hot ng.
b) Kim ton tun th: l vic KTV hnh ngh, DNKT, chi nhnh DNKT
nc ngoi ti Vit Nam kim tra, a ra kin v vic tun th php lut, quy
ch, quy nh m n v c kim ton phi thc hin. V d:
- Kim ton vic tun th cc lut thu n v;
- Kim ton ca c quan nh nc i vi DNNN, n v c s dng kinh
ph NSNN v vic chp hnh cc chnh sch, ch v ti chnh, k ton;
- Kim ton vic chp hnh cc iu khon ca hp ng tn dng i vi
n v s dng vn vay ca ngn hng.
c) Kim ton BCTC: l vic KTV hnh ngh, DNKT, chi nhnh DNKT nc
ngoi ti Vit Nam kim tra, a ra kin v tnh trung thc v hp l trn cc
kha cnh trng yu ca BCTC ca n v c kim ton theo quy nh ca
CMKiT.
Cng vic kim ton BCTC thng do cc DNKT thc hin phc v cho
cc nh qun l, Chnh ph, cc ngn hng v nh u t, cho ngi bn, ngi
mua. Do , kim ton BCTC l hnh thc ch yu, ph cp v quan trng nht,
thng chim 70 - 80% cng vic ca cc DNKT.
2.2. Cn c vo hnh thc t chc, kim ton c 3 loi:
a) Kim ton c lp:
L cng vic kim ton c thc hin bi cc KTV chuyn nghip, c lp
lm vic trong cc DNKT. Kim ton c lp l loi hnh dch v nn ch c
thc hin khi khch hng c yu cu v ng tr ph thng qua vic k kt hp
ng kinh t.

Hot ng kim ton c lp l nhu cu cn thit, trc ht v li ch ca

bn thn doanh nghip, ca cc nh u t trong v ngoi nc, li ch ca ch s
hu vn, cc ch n, li ch v yu cu ca Nh nc. Ngi s dng kt qu
kim ton phi c m bo rng nhng thng tin h c cung cp l trung
thc, khch quan, c tin cy cao lm cn c cho cc quyt nh kinh t hoc
thc thi trch nhim qun l, gim st ca mnh.
Khon 1 iu 5 Lut Kim ton c lp s 67/2011/QH12 c quc hi
thng qua ngy 29/3/2011 (Sau y gi tt l Lut Kim ton c lp s
67/2011/QH12) (c hiu lc t ngy 01/01/2012) quy nh Kim ton c lp l
vic KTV hnh ngh, DNKT, chi nhnh DNKT nc ngoi ti Vit Nam kim tra,
a ra kin c lp ca mnh v BCTC v cng vic kim ton khc theo hp
ng kim ton.
b) Kim ton nh nc:
L cng vic kim ton c thc hin bi cc KTV lm vic trong c quan
Kim ton Nh nc, l t chc kim ton chuyn nghip thuc b my hnh
chnh nh nc; l kim ton theo lut nh v kim ton tnh tun th, ch yu
phc v vic kim tra v gim st ca Nh nc trong qun l, s dng Ngn sch,
tin v ti sn ca Nh nc.
iu 13, 14 Lut Kim ton Nh nc (Lut s 37/2005/QH11 do Quc hi
thng qua ngy 14/06/2005) quy nh Kim ton nh nc l c quan chuyn
mn v lnh vc kim tra ti chnh nh nc do Quc hi thnh lp, hot ng c
lp v ch tun theo php lut. Kim ton Nh nc c chc nng kim ton
BCTC, kim ton tun th, kim ton hot ng i vi c quan, t chc qun l,
s dng ngn sch, tin v ti sn Nh nc. Trong :
- Kim ton BCTC l loi hnh kim ton kim tra, nh gi, xc nhn
tnh ng n, trung thc ca BCTC.
- Kim ton tun th l loi hnh kim ton kim tra, nh gi v xc
nhn vic tun th php lut, ni quy, quy ch m n v c kim ton phi thc
hin.
- Kim ton hot ng l loi hnh kim ton kim tra, nh gi tnh kinh
t, hiu lc v hiu qu trong qun l v s dng ngn sch, tin v ti sn nh
nc.
c) Kim ton ni b:
L cng vic kim ton do cc KTV ca n v tin hnh. Kim ton ni b
ch yu nh gi v vic thc hin php lut v quy ch ni b; kim tra tnh
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hu hiu ca h thng kim sot ni b v vic thc thi cng tc k ton, ti

chnh... ca n v.
Phm vi v mc ch ca kim ton ni b rt linh hot tu thuc yu cu
qun l iu hnh ca ban lnh o n v. Bo co kim ton ni b ch yu phc
v cho ch doanh nghip, khng c gi tr php l v ch yu xoay quanh vic
kim tra v nh gi tnh hiu lc v tnh hiu qu ca h thng k ton v h
thng kim sot ni b cng nh cht lng thc thi trong nhng trch nhim c
giao.
3. Kim ton vin v kim ton vin hnh ngh
Cng vic kim ton c lp do cc kim ton vin (KTV), KTV hnh ngh
v c nhn khc c lin quan thc hin. Lut Kim ton c lp s 67/2011/QH12
(Khon 2 v 3 iu 5) quy nh r v KTV v KTV hnh ngh:
Kim ton vin l ngi c cp chng ch KTV theo quy nh ca php
lut hoc ngi c chng ch ca nc ngoi c B Ti chnh cng nhn v t
k thi st hch v php lut Vit Nam.
Kim ton vin hnh ngh l KTV c cp Giy chng nhn ng k
hnh ngh kim ton.
3.1. Tiu chun kim ton vin: (iu 14 Lut Kim ton c lp s
67/2011/QH12)
a) Kim ton vin phi c cc tiu chun sau y:
(1) C nng lc hnh vi dn s y v c phm cht o c tt, c
thc trch nhim, lim khit, trung thc, khch quan;
(2) C bng tt nghip i hc tr ln thuc chuyn ngnh ti chnh, ngn
hng, k ton, kim ton hoc chuyn ngnh khc theo quy nh ca B Ti chnh;
(3) C Chng ch KTV theo quy nh ca B Ti chnh.
b) Trng hp ngi c chng ch ca nc ngoi c B Ti chnh cng
nhn, t k thi st hch bng ting Vit v php lut Vit Nam v c nng lc
hnh vi dn s y , c phm cht o c tt, c thc trch nhim, lim
khit, trung thc, khch quan th c cng nhn l KTV.
3.2. ng k hnh ngh kim ton: (iu 15 v iu 62 Lut Kim ton
c lp s 67/2011/QH12)
(1) Ngi c cc iu kin sau y c ng k hnh ngh kim ton:
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a) L KTV;
b) C thi gian thc t lm kim ton t ba mi su thng tr ln;
c) Tham gia y chng trnh cp nht kin thc.
(2) Ngi c cc iu kin theo quy nh trn thc hin ng k hnh
ngh kim ton v c cp Giy chng nhn ng k hnh ngh kim ton theo
quy nh ca B Ti chnh.
(3) Giy chng nhn ng k hnh ngh kim ton ch c gi tr khi ngi
c cp c hp ng lao ng lm ton b thi gian cho mt DNKT, chi nhnh
DNKT nc ngoi ti Vit Nam.
(4) Trong thi hn ba nm, k t ngy Lut kim ton c lp c hiu lc,
ngi c cp chng ch KTV trc ngy Lut kim ton c lp c hiu lc
c ng k hnh ngh kim ton theo quy nh ca Lut kim ton c lp m
khng cn bo m iu kin v thi gian thc t lm kim ton t ba mi su
thng tr ln.
Theo iu 3 Thng t 202/2012/TT-BTC:
(i) KTV c coi l c hp ng lao ng lm ton b thi gian ti DNKT
khi:
a) Hp ng lao ng k kt gia KTV v DNKT phi bo m cc yu t
theo quy nh ca B Lut lao ng;
b) Thi gian lm vic quy nh trong hp ng v thi gian thc t lm vic
hng ngy, hng tun ca KTV bo m ng v ph hp vi thi gian lm vic
hng ngy, hng tun ca DNKT ni KTV ng k hnh ngh;
V d: thi gian lm vic ca DNKT t 08h00 - 17h00 v 06 ngy/tun th
KTV phi lm vic y thi gian t 08h00 - 17h00 hng ngy v 06 ngy/tun
khng bao gm thi gian lm thm, ngy ngh, ngy l.
c) Khng ng thi lm i din theo php lut, gim c (tng gim c),
ch tch hi ng qun tr, ch tch hi ng thnh vin, k ton trng (hoc ph
trch k ton), nhn vin k ton, kim ton ni b hoc cc chc danh khc ti
n v, t chc khc trong thi gian thc t lm vic hng ngy, hng tun ti
DNKT theo quy nh ti im b khon ny.
(ii) Xc nh thi gian thc t lm kim ton:
a) Thi gian thc t lm kim ton c tnh l thi gian lm kim ton ti
DNKT theo hp ng lao ng lm ton b thi gian;
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b) Thi gian thc t lm kim ton c tnh cng dn trong khong thi gian
k t khi c cp bng tt nghip i hc n thi im np h s ngh cp
Giy chng nhn ng k hnh ngh kim ton theo nguyn tc trn thng;
c) Thi gian thc t lm kim ton phi c xc nhn ca ngi i din theo
php lut hoc ngi c u quyn ca ngi i din theo php lut ca DNKT
ni KTV thc t lm vic. Trng hp DNKT ni KTV lm vic gii th,
ph sn, chia, tch, sp nhp, hp nht, chuyn i hnh thc s hu th phi c
xc nhn ca ngi i din theo php lut ca DNKT ph hp vi thi gian m
KTV lm vic ti DNKT . Trng hp ngi i din theo php lut ca
DNKT thi im khng cn hot ng trong lnh vc kim ton c lp th
phi c Bn gii trnh km theo cc ti liu chng minh v thi gian thc t lm
kim ton nh bn sao s bo him x hi, bn sao hp ng lao ng.
3.3. Nhng ngi khng c ng k hnh ngh kim ton (iu 16
Lut Kim ton c lp s 67/2011/QH12)
(1) Cn b, cng chc, vin chc.
(2) Ngi ang b cm hnh ngh kim ton theo bn n, quyt nh ca Ta
n c hiu lc php lut; ngi ang b truy cu trch nhim hnh s; ngi
b kt n mt trong cc ti v kinh t, chc v lin quan n ti chnh, k ton m
cha c xa n; ngi ang b p dng bin php x l hnh chnh gio dc ti
x, phng, th trn, a vo c s cha bnh, a vo c s gio dc.
(3) Ngi c tin n v ti kinh t t nghim trng tr ln.
(4) Ngi c hnh vi vi phm php lut v ti chnh, k ton, kim ton v
qun l kinh t b x pht vi phm hnh chnh trong thi hn mt nm, k t ngy
c quyt nh x pht.
(5) Ngi b nh ch hnh ngh kim ton.
3.4. nh ch hnh ngh kim ton (iu 12 Thng t s 202/TT-BTC)
1. KTV hnh ngh b nh ch hnh ngh kim ton theo quy nh ca php
lut trong cc trng hp sau:
a) C sai phm nghim trng v chuyn mn hoc vi phm nghim trng
CMKiT, chun mc o c ngh nghip v k ton, kim ton;
b) Khng chp hnh quy nh ca c quan c thm quyn v vic kim tra,
thanh tra lin quan n hot ng hnh ngh kim ton;
c) B x pht vi phm hnh chnh v hot ng kim ton c lp hai ln
trong thi hn ba mi su (36) thng lin tc;
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d) KTV hnh ngh khng c s gi cp nht kin thc hng nm theo

quy nh ca B Ti chnh;
) KTV hnh ngh khng thc hin trch nhim ca KTV hnh ngh theo
quy nh;
e) Cc trng hp khc theo quy nh ca php lut.
2. B Ti chnh c thm quyn nh ch hnh ngh kim ton v gi quyt
nh cho ngi b nh ch, DNKT ni ngi ng k hnh ngh.
3. Trong thi gian b nh ch hnh ngh kim ton, KTVhnh ngh khng
c tip tc k bo co kim ton v bo co kt qu cng tc sot xt. Khi ht
thi gian nh ch hnh ngh kim ton:
a) KTV hnh ngh nu bo m cc quy nh ti Thng t 202/2012/TTBTC v Giy chng nhn ng k hnh ngh kim ton c cp cn thi hn
v gi tr th c tip tc hnh ngh kim ton. B Ti chnh s b sung tn KTV
hnh ngh vo danh sch cng khai KTV ng k hnh ngh ti DNKT trong thi
hn 15 ngy k t ngy ht thi gian nh ch hnh ngh kim ton;
b) KTV hnh ngh vn bo m cc quy nh ti Thng t 202/2012/TTBTC nhng Giy chng nhn ng k hnh ngh kim ton ht thi hn th lm
th tc ngh cp li Giy chng nhn ng k hnh ngh kim ton. H s cp
li Giy chng nhn ng k hnh ngh kim ton quy nh ti Thng t
202/2012/TT-BTC ;
c) KTV hnh ngh c Giy chng nhn ng k hnh ngh kim ton cn
thi hn nhng khng cn bo m cc quy nh ti Thng t 202/2012/TT-BTC
th khng c tip tc hnh ngh kim ton.
4. Hnh thc t chc ca DNKT, chi nhnh DNKT nc ngoi ti Vit
Nam (Lut Kim ton c lp 67/2011/QH12)
4.1. Cc loi DNKT v chi nhnh DNKT nc ngoi ti Vit Nam (iu
20 v iu 62 Lut Kim ton c lp 67/2011/QH12)
Cng tc kim ton c lp do cc KTV c lp thc hin. Theo thng l
quc t, KTV c th hnh ngh theo cng ty hoc hnh ngh c nhn. Tuy nhin
Vit Nam lut php cha cho php hnh ngh kim ton c nhn. KTV mun hnh
ngh phi ng k v c chp nhn vo lm vic ti mt DNKT c thnh lp
hp php.
- Theo quy nh ti iu 20 Lut Kim ton c lp s 67/2011/QH12 ngy
29/03/2011 th cc loi doanh nghip sau y c kinh doanh dch v kim ton:
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Cng ty TNHH 2 thnh vin tr ln; cng ty hp danh v doanh nghip t nhn.
DNKT phi cng khai hnh thc ny trong qu trnh giao dch v hot ng.
- Chi nhnh DNKT nc ngoi ti Vit Nam c kinh doanh dch v kim
ton theo quy nh ca php lut.
- Doanh nghip, chi nhnh doanh nghip khng iu kin kinh doanh dch
v kim ton th khng c s dng cm t kim ton trong tn gi.
- DNKT khng c gp vn thnh lp DNKT khc, tr trng hp gp
vn vi DNKT nc ngoi thnh lp DNKT ti Vit Nam.
Cc doanh nghip sau khi thnh lp, ch c kinh doanh dch v kim ton
khi c iu kin v c B Ti chnh cp Giy chng nhn iu kin kinh
doanh dch v kim ton.
DNKT TNHH mt thnh vin c vn u t nc ngoi c thnh lp v
hot ng theo quy nh ca php lut trc ngy Lut Kim ton c lp c hiu
lc c php hot ng theo hnh thc cng ty TNHH mt thnh vin n ht
thi hn ca Giy chng nhn u t hoc Giy php u t.
4.2. DNKT nc ngoi (iu 36 Lut Kim ton c lp s 67/2011/QH12
ngy 29/03/2011)
DNKT nc ngoi thc hin hot ng kim ton ti Vit Nam di cc
hnh thc sau:
- Gp vn vi DNKT c thnh lp v hot ng ti Vit Nam thnh
lp DNKT;
- Thnh lp chi nhnh DNKT nc ngoi;
- Cung cp dch v kim ton qua bin gii theo quy nh ca Chnh ph.
4.3. Chi nhnh ca DNKT (iu 31 Lut Kim ton c lp s
67/2011/QH12 ngy 29/03/2011)
(1) iu kin chi nhnh ca DNKT c kinh doanh dch v kim ton:
a) DNKT c iu kin kinh doanh dch v kim ton;
b) Chi nhnh c t nht hai KTV hnh ngh, trong c Gim c chi
nhnh. Hai KTV hnh ngh khng c ng thi l KTV ng k hnh ngh ti
tr s chnh hoc chi nhnh khc ca DNKT.
c) c s chp thun bng vn bn ca B Ti chnh.
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(2) Chi nhnh ca DNKT khng bo m iu kin quy nh ti khon 1

mc ny sau ba thng lin tc th b nh ch kinh doanh dch v kim ton.
(3) Trng hp DNKT b nh ch kinh doanh dch v kim ton th cc chi
nhnh ca DNKT cng b nh ch kinh doanh dch v kim ton.
5. iu kin cp Giy chng nhn iu kin kinh doanh dch v
kim ton (iu 21 Lut Kim ton c lp s 67/2011/QH12 ngy 29/03/2011 v
iu 5, 6, 7 Ngh nh 17/2012/N-CP ngy 13/3/2012 c hiu lc t 01/5/2012
(sau y gi l N 17/2012/N-CP)
c kinh doanh dch v kim ton th tng loi hnh DNKT phi tho
mn cc iu kin theo quy nh nh sau:
(1) Cng ty TNHH hai thnh vin tr ln khi ngh cp Giy chng nhn
iu kin kinh doanh dch v kim ton phi c cc iu kin sau y (Khon 1
iu 21 Lut Kim ton c lp):
a) C Giy chng nhn ng k kinh doanh, Giy chng nhn ng k doanh
nghip hoc Giy chng nhn u t theo quy nh ca php lut;
b) C t nht nm KTV hnh ngh, trong ti thiu phi c hai thnh vin
gp vn;
c) Ngi i din theo php lut, Gim c hoc Tng Gim c ca Cng ty
TNHH phi l KTV hnh ngh;
d) Bo m vn php nh theo quy nh ca Chnh ph;
) Phn vn gp ca thnh vin l t chc khng c vt qu mc do
Chnh ph quy nh. Ngi i din ca thnh vin l t chc phi l KTV hnh
ngh.
* Ngh nh s 17/2012/N-CP (iu 5, iu 6 v iu 7) quy nh v vn
php nh, thnh vin l t chc v mc vn gp ca KTV hnh ngh i vi Cng
ty TNHH hai thnh vin tr ln nh sau:
- Vn php nh i vi Cng ty TNHH hai thnh vin tr ln:
+ Vn php nh i vi Cng ty TNHH l 3 (ba) t ng Vit Nam; t ngy
01/01/2015, vn php nh l 5 (nm) t ng Vit Nam.
+ Trong qu trnh hot ng, cng ty TNHH phi lun duy tr vn ch s
hu trn bng cn i k ton khng thp hn mc vn php nh l 3 t ng v 5
t ng t ngy 01/01/2015. DNKT phi b sung vn nu vn ch s hu trn
bng cn i k ton thp hn mc vn php nh trong thi gian 3 thng k t
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ngy kt thc nm ti chnh.

- Thnh vin l t chc ca Cng ty TNHH hai thnh vin tr ln:
+ Thnh vin l t chc c gp ti a 35% vn iu l ca cng ty TNHH
kim ton hai thnh vin tr ln. Trng hp c nhiu t chc gp vn th tng s
vn gp ca cc t chc ti a bng 35% vn iu l ca cng ty TNHH kim ton
hai thnh vin tr ln.
+ Thnh vin l t chc phi c mt ngi lm i din cho t chc vo Hi
ng thnh vin. Ngi i din ca thnh vin l t chc phi l KTV v phi
ng k hnh ngh ti DNKT m t chc tham gia gp vn.
+ KTV hnh ngh l ngi i din ca thnh vin l t chc khng c
tham gia gp vn vo DNKT vi t cch c nhn.
- Mc vn gp ca KTV hnh ngh:
+ Cng ty TNHH kim ton phi c t nht 2 (hai) thnh vin gp vn l
KTV ng k hnh ngh ti cng ty. Vn gp ca cc KTV hnh ngh phi chim
trn 50% vn iu l ca cng ty.
+ KTV hnh ngh khng c ng thi l thnh vin gp vn ca hai
DNKT tr ln.
(2) Cng ty hp danh khi ngh cp Giy chng nhn iu kin kinh
doanh dch v kim ton phi c cc iu kin sau y (Khon 2 iu 21 Lut
Kim ton c lp):
a) C Giy chng nhn ng k kinh doanh, Giy chng nhn ng k doanh
nghip hoc Giy chng nhn u t theo quy nh ca php lut;
b) C t nht nm KTV hnh ngh, trong ti thiu phi c hai thnh vin
hp danh;
c) Ngi i din theo php lut, Gim c hoc Tng Gim c ca cng ty
hp danh phi l KTV hnh ngh;
(3) Doanh nghip t nhn khi ngh cp Giy chng nhn iu kin kinh
doanh dch v kim ton phi c cc iu kin sau y (Khon 3 iu 21 Lut
Kim ton c lp):
a) C Giy chng nhn ng k kinh doanh, Giy chng nhn ng k doanh
nghip hoc Giy chng nhn u t theo quy nh ca php lut;
b) C t nht nm KTV hnh ngh, trong c ch doanh nghip t nhn;
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c) Ch doanh nghip t nhn ng thi l Gim c.

(4) Chi nhnh DNKT nc ngoi ti Vit Nam khi ngh cp Giy chng
nhn iu kin kinh doanh dch v kim ton phi c cc iu kin sau y
(Khon 4 iu 21 Lut Kim ton c lp):
a) DNKT nc ngoi c php cung cp dch v kim ton c lp theo quy
nh ca php lut ca nc ni DNKT nc ngoi t tr s chnh;
b) C t nht hai KTV hnh ngh, trong c Gim c hoc Tng gim c
chi nhnh;
c) Gim c hoc Tng gim c chi nhnh DNKT nc ngoi khng c
gi chc v qun l, iu hnh doanh nghip khc ti Vit Nam;
d) DNKT nc ngoi phi c vn bn gi B Ti chnh bo m chu trch
nhim v mi ngha v v cam kt ca chi nhnh DNKT nc ngoi ti Vit Nam;
) DNKT nc ngoi phi bo m duy tr vn khng thp hn mc vn php
nh theo quy nh ca Chnh ph.
* Ngh nh s 17/2012/N-CP (iu 8) quy nh v vn ti thiu ca
DNKT nc ngoi v vn c cp ca chi nhnh DNKT nc ngoi ti Vit Nam
nh sau:
- DNKT nc ngoi ngh cp Giy chng nhn iu kin kinh doanh
dch v kim ton cho chi nhnh DNKT nc ngoi ti Vit Nam phi c vn ch
s hu trn bng cn i k ton ti thi im kt thc nm ti chnh gn nht vi
thi im ngh cp giy chng nhn iu kin kinh doanh dch v kim ton
cho chi nhnh ti thiu tng ng 500.000 (nm trm nghn) la M.
- Vn c cp ca chi nhnh DNKT nc ngoi ti Vit Nam khng thp
hn mc vn php nh i vi cng ty TNHH l 3 (ba) t ng Vit Nam, t ngy
01/01/2015 l 5 (nm) t ng Vit Nam.
- Trong qu trnh hot ng DNKT nc ngoi phi duy tr vn ch s hu
trn bng cn i k ton v vn c cp ca chi nhnh ti Vit Nam khng thp
hn mc vn 500.000 la M. DNKT nc ngoi, chi nhnh DNKT nc ngoi
phi b sung vn nu vn ch s hu trn bng cn i k ton ca DNKT nc
ngoi v ca chi nhnh DNKT nc ngoi ti Vit Nam thp hn mc vn 500.000
la M trong thi gian 3 thng k t ngy kt thc nm ti chnh.
(5) Trong thi hn su thng, k t ngy ng k kinh doanh dch v kim
ton m DNKT, chi nhnh DNKT nc ngoi ti Vit Nam khng c cp Giy
11

chng nhn iu kin kinh doanh dch v kim ton th phi lm th tc xa

ngnh ngh kinh doanh dch v kim ton.
(6) Trong thi hn hai nm, k t ngy Lut Kim ton c lp c hiu lc,
doanh nghip cung cp dch v kim ton trc ngy Lut Kim ton c lp c
hiu lc bo m cc iu kin theo quy nh ca Lut Kim ton c lp v N
17/2012/N-CP c cp Giy chng nhn iu kin kinh doanh dch v kim
ton.
6. H s, trnh t ngh cp Giy chng nhn iu kin kinh doanh
dch v kim ton:
6.1. H s ngh cp Giy chng nhn iu kin kinh doanh dch v
kim ton i vi cng ty trch nhim hu hn, cng ty hp danh v doanh
nghip t nhn (iu 5 Thng t s 203/2012/TT-BTC)
(1) n ngh cp Giy chng nhn iu kin kinh doanh dch v kim
ton.
(2) Bn sao Giy chng nhn ng k kinh doanh hoc Giy chng nhn
ng k doanh nghip hoc Giy chng nhn u t.
(3) Danh sch KTV hnh ngh c hp ng lao ng lm ton b thi gian
ti doanh nghip.
(4) Bn sao Giy chng nhn ng k hnh ngh kim ton ca cc KTV
hnh ngh.
(5) Bn sao Quyt nh ca Hi ng thnh vin v vic b nhim chc
danh Gim c (Tng Gim c) i vi cng ty TNHH, cng ty hp danh.
(6) Bn sao iu l cng ty.
(7) Danh sch cc t chc, c nhn gp vn, danh sch thnh vin hp danh,
trong phi th hin r cc ni dung sau:
a) H v tn, a ch thng tr, quc tch; S v ngy cp, ni cp giy
chng minh nhn dn hoc h chiu hoc chng thc c nhn hp php khc i
vi c nhn; S v ngy cp Giy chng nhn ng k hnh ngh kim ton (i
vi cc c nhn l KTV hnh ngh);
b) Tn, a ch t tr s, s v ngy quyt nh thnh lp (hoc ng k
kinh doanh) i vi t chc; H v tn, a ch thng tr, quc tch, s v ngy
cp, ni cp giy chng minh nhn dn, hoc h chiu hoc chng thc c nhn
hp php khc; S v ngy cp Giy chng nhn ng k hnh ngh kim ton i
vi c nhn c c l ngi i din phn vn gp ca t chc;
12

c) S vn gp theo ng k, gi tr vn thc gp, t l s hu, thi hn

gp vn.
(8) Vn bn xc nhn v vn i vi cng ty TNHH, c th nh sau:
a) i vi doanh nghip thnh lp mi phi c:
- Bin bn gp vn ca cc thnh vin sng lp;
- Trng hp s vn c gp bng tin th phi c vn bn xc nhn ca
ngn hng thng mi c php hot ng ti Vit Nam v s tin k qu ca cc
thnh vin sng lp. S tin k qu ti thiu phi bng s vn gp bng tin ca
cc thnh vin sng lp v ch c gii ngn sau khi doanh nghip c cp Giy
chng nhn iu kin kinh doanh dch v kim ton;
- Trng hp s vn gp bng ti sn th phi c chng th ca t chc c
chc nng thm nh gi ang hot ng ti Vit Nam v kt qu thm nh gi ti
sn c a vo gp vn. Chng th phi cn hiu lc tnh n ngy np h s
ngh cp Giy chng nhn iu kin kinh doanh dch v kim ton.
b) i vi doanh nghip ang hot ng phi c vn bn xc nhn ca
DNKT c lp khc v mc vn hin c thuc s hu ca doanh nghip c
ghi trong BCTC ca doanh nghip ti thi im gn nht (nm ng k hoc nm
trc lin k nm ng k).
6.2. H s ngh cp Giy chng nhn iu kin kinh doanh dch v
kim ton i vi chi nhnh DNKT nc ngoi ti Vit Nam
(1) n ngh cp Giy chng nhn iu kin kinh doanh dch v kim
ton.
(2) Bn sao giy php cung cp dch v kim ton ca DNKT nc ngoi
(hoc vn bn tng ng) theo quy nh ca php lut ca nc ni DNKT
nc ngoi t tr s chnh.
(3) Bn sao Giy php thnh lp chi nhnh DNKT nc ngoi ti Vit Nam
ca DNKT nc ngoi.
(4) Vn bn ca DNKT nc ngoi gi B Ti chnh bo m chu trch
nhim v mi ngha v v cam kt ca chi nhnh DNKT nc ngoi ti Vit Nam.
(5) Danh sch KTV hnh ngh c hp ng lao ng lm ton b thi gian
ti chi nhnh DNKT nc ngoi ti Vit Nam.
(6) Bn sao Giy chng nhn ng k hnh ngh kim ton ca cc KTV
hnh ngh.
13

(7) Quyt nh ca DNKT nc ngoi v vic b nhim chc danh Gim

c (Tng Gim c) chi nhnh.
(8) Vn bn xc nhn ca DNKT c lp khc v mc vn hin c thuc s
hu ca DNKT nc ngoi c ghi trong BCTC ca doanh nghip ti thi im
gn nht (nm ng k hoc nm trc lin k nm ng k).
(9) Ti liu chng minh v vic DNKT nc ngoi cp vn cho chi nhnh
DNKT nc ngoi ti Vit Nam.
7. nh ch kinh doanh dch v kim ton v thu hi Giy chng nhn
iu kin kinh doanh dch v kim ton (iu 27 Lut Kim ton c lp s
67/2011/QH12 ngy 29/03/2011)
(1) DNKT, chi nhnh DNKT nc ngoi ti Vit Nam b nh ch kinh doanh
dch v kim ton khi thuc mt trong cc trng hp sau y:
a) Hot ng khng ng phm vi hot ng ca DNKT;
b) Khng bo m mt trong cc iu kin quy nh v cp Giy chng
nhn iu kin kinh doanh dch v kim ton trong ba thng lin tc;
c) C sai phm nghim trng v chuyn mn hoc vi phm CMKiT, chun
mc o c ngh nghip k ton, kim ton.
(2) DNKT, chi nhnh DNKT nc ngoi ti Vit Nam b thu hi Giy chng
nhn iu kin kinh doanh dch v kim ton khi thuc mt trong cc trng
hp sau y:
a) K khai khng ng thc t hoc gian ln, gi mo h s ngh cp
Giy chng nhn iu kin kinh doanh dch v kim ton;
b) Khng kinh doanh dch v kim ton trong mi hai thng lin tc;
c) Khng khc phc c cc vi phm dn n vic b nh ch kinh doanh
dch v kim ton trong thi hn su mi ngy, k t ngy b nh ch;
d) B gii th, ph sn hoc t chm dt kinh doanh dch v kim ton;
) B thu hi Giy chng nhn ng k kinh doanh, Giy chng nhn ng
k doanh nghip hoc Giy chng nhn u t;
e) DNKT nc ngoi c chi nhnh kim ton ti Vit Nam b gii th, ph
sn hoc b c quan c thm quyn ca nc ni DNKT t tr s chnh thu hi
giy php hoc nh ch hot ng.
14

g) C hnh vi vi phm quy nh v c tnh xc nhn BCTC c gian ln, sai

st hoc thng ng, mc ni lm sai lch ti liu k ton, h s kim ton v
cung cp thng tin, s liu bo co sai s tht; v gi mo, ty xa, sa cha Giy
chng nhn ng k hnh ngh kim ton v Giy chng nhn iu kin kinh
doanh dch v kim ton.
8. Cc trng hp DNKT, chi nhnh DNKT nc ngoi ti Vit Nam
khng c thc hin kim ton (iu 30 Lut Kim ton c lp s
67/2011/QH12 v iu 9 N 17/2012/N-CP)
(1) DNKT, chi nhnh DNKT nc ngoi ti Vit Nam ang thc hin hoc
thc hin trong nm trc lin k mt trong cc dch v sau cho n v c
kim ton:
a) Cng vic ghi s k ton, lp BCTC;
b) Thc hin dch v kim ton ni b;
c) Thit k v thc hin cc th tc kim sot ni b;
d) Cc dch v khc c nh hng n tnh c lp ca KTV hnh ngh v
DNKT, chi nhnh DNKT nc ngoi ti Vit Nam theo quy nh ca chun mc
o c ngh nghip k ton, kim ton.
(2) Thnh vin tham gia cuc kim ton, ngi c trch nhim qun l, iu
hnh, thnh vin Ban kim sot, k ton trng (hoc ph trch k ton) ca
DNKT, chi nhnh DNKT nc ngoi ti Vit Nam l thnh vin, c ng sng lp
hoc ang nm gi c phiu, gp vn vo n v c kim ton hoc c quan h
kinh t, ti chnh khc vi n v c kim ton theo quy nh ca chun mc
o c ngh nghip k ton, kim ton.
(3) Ngi c trch nhim qun l, iu hnh, thnh vin Ban kim sot, k
ton trng (hoc ph trch k ton) ca DNKT, chi nhnh DNKT nc ngoi ti
Vit Nam c b, m, v, chng, con, anh, ch, em rut l thnh vin, c ng sng
lp hoc nm gi c phiu, gp vn v nm gi t 20% quyn biu quyt tr ln
i vi n v c kim ton hoc l ngi c trch nhim qun l, iu hnh,
thnh vin ban kim sot, kim sot vin, k ton trng (hoc ph trch k ton)
ca n v c kim ton.
(4) Ngi c trch nhim qun l, iu hnh, thnh vin ban kim sot, kim
sot vin, k ton trng (hoc ph trch k ton) ca n v c kim ton ng
thi l ngi gp vn v nm gi t 20% quyn biu quyt tr ln i vi DNKT,
chi nhnh DNKT nc ngoi ti Vit Nam.

15

(5) DNKT, chi nhnh DNKT nc ngoi ti Vit Nam v n v c kim

ton c cc mi quan h sau:
a) C cng mt c nhn hoc doanh nghip, t chc thnh lp hoc tham gia
thnh lp;
b) Cng trc tip hay gin tip chu s iu hnh, kim sot, gp vn di
mi hnh thc ca mt bn khc;
c) c iu hnh hoc chu s kim sot v nhn s, ti chnh v hot ng
kinh doanh bi cc c nhn thuc mt trong cc mi quan h sau: v v chng; b,
m v con (khng phn bit con , con nui hoc con du, con r); anh, ch, em
c cng cha, m (khng phn bit cha , m , cha nui, m nui); ng ni, b
ni v chu ni; ng ngoi, b ngoi v chu ngoi; c, ch, bc, cu, d rut v
chu rut;
d) C tha thun hp tc kinh doanh trn c s hp ng;
) Cng l cng ty hoc php nhn thuc cng mt mng li theo quy nh
ca CMKiT.
(6) n v c kim ton thc hin trong nm trc lin k hoc ang
thc hin kim ton BCTC hoc cc dch v kim ton khc cho chnh DNKT, chi
nhnh DNKT nc ngoi ti Vit Nam.
(7) n v c kim ton l t chc gp vn vo DNKT; n v c
kim ton l cng ty m, cc cng ty con, cng ty lin kt, cng ty lin doanh, n
v cp trn, n v cp di, cng ty cng tp on ca t chc gp vn vo
DNKT.
(8) DNKT tham gia trc tip hoc gin tip vo vic iu hnh, kim sot,
gp vn di mi hnh thc vo n v c kim ton.
(9) Trng hp khc theo quy nh ca Chun mc o c ngh nghip k
ton, kim ton v quy nh ca php lut.
9. Kim ton bt buc (iu 9 v khon 1, khon 2 iu 37 Lut Kim
ton c lp s 67/2011/QH12 v iu 15 N 17/2012/N-CP)
Kim ton bt buc l kim ton i vi BCTC hng nm, bo co quyt
ton d n hon thnh v cc thng tin ti chnh khc ca n v c kim ton
bao gm:
(1) Doanh nghip, t chc m php lut quy nh BCTC hng nm phi
c DNKT, chi nhnh DNKT nc ngoi ti Vit Nam kim ton, bao gm:
16

a) Doanh nghip c vn u t nc ngoi;

b) T chc tn dng c thnh lp v hot ng theo Lut cc t chc tn
dng, bao gm c chi nhnh ngn hng nc ngoi ti Vit Nam;
c) T chc ti chnh, doanh nghip bo him, doanh nghip ti bo him,
doanh nghip mi gii bo him, chi nhnh doanh nghip bo him phi nhn th
nc ngoi.
d) Cng ty i chng, t chc pht hnh v t chc kinh doanh chng
khon.
(2) Cc doanh nghip, t chc khc bt buc phi kim ton theo quy nh
ca php lut c lin quan.
(3) Doanh nghip, t chc phi c DNKT, chi nhnh DNKT nc ngoi
ti Vit Nam kim ton, bao gm:
a) Doanh nghip nh nc, tr doanh nghip nh nc hot ng trong lnh
vc thuc b mt nh nc theo quy nh ca php lut phi c kim ton i
vi BCTC hng nm;
b) Doanh nghip, t chc thc hin d n quan trng quc gia, d n nhm
A s dng vn nh nc, tr cc d n trong lnh vc thuc b mt nh nc theo
quy nh ca php lut phi c kim ton i vi bo co quyt ton d n hon
thnh;
c) Doanh nghip, t chc m cc tp on, tng cng ty nh nc nm gi
t 20% quyn biu quyt tr ln ti thi im cui nm ti chnh phi c kim
ton i vi BCTC hng nm;
d) Doanh nghip m cc t chc nim yt, t chc pht hnh v t chc kinh
doanh chng khon nm gi t 20% quyn biu quyt tr ln ti thi im cui
nm ti chnh phi c kim ton i vi BCTC hng nm;
) DNKT, chi nhnh DNKT nc ngoi ti Vit Nam phi c kim ton
i vi BCTC hng nm.
10. Kim ton c lp i vi n v c li ch cng chng (Thng t s
183/2013/TT-BTC ngy 4/12/2013 v kim ton c lp i vi n v c li ch
cng chng)
10.1. Quy nh chung
a) n v c li ch cng chng bao gm: n v c li ch cng chng
thuc lnh vc chng khon v n v c li ch cng chng khc.
17

n v c li ch cng chng thuc lnh vc chng khon, gm: cng ty i

chng quy m ln, t chc nim yt, t chc pht hnh chng khon ra cng
chng, cng ty chng khon, cng ty u t chng khon, qu v cc cng ty qun
l qu.
n v c li ch cng chng khc, gm:
- Cng ty i chng ngoi tr cc cng ty i chng quy m ln nu trn;
- Doanh nghip bo him, doanh nghip ti bo him, doanh nghip mi gii
bo him, chi nhnh doanh nghip bo him phi nhn th nc ngoi (tr cc
doanh nghip bo him thuc i tng l n v c li ch cng chng thuc lnh
vc chng khon);
- Doanh nghip, t chc khc c lin quan n li ch ca cng chng do
tnh cht, quy m hot ng ca n v theo quy nh ca php lut.
Cng ty i chng quy m ln (khon 2 iu 2 ca Thng t s
52/2012/TT-BTC ngy 05/4/2012 ca B Ti chnh hng dn v vic cng b
thng tin trn th trng chng khon) l cng ty i chng c vn iu l thc gp
t 120 t ng tr ln c xc nh ti BCTC nm gn nht c kim ton hoc
theo kt qu pht hnh gn nht v c s lng c ng khng thp hn 300 c
ng tnh ti thi im cht danh sch c ng ti TTLKCK vo ngy 31 thng 12
hng nm theo danh sch ca U ban Chng khon Nh nc cng b.
b) T chc kim ton c chp thun l t chc kim ton c c quan
Nh nc c thm quyn chp thun thc hin kim ton, sot xt BCTC, cc
thng tin ti chnh v cc bo co khc ca cc n v c li ch cng chng.
c) KTV hnh ngh c chp thun l KTV hnh ngh c c quan Nh
nc c thm quyn chp thun thc hin kim ton, sot xt BCTC, cc thng tin
ti chnh v cc bo co khc ca cc n v c li ch cng chng.
d) C quan c thm quyn chp thun l B Ti chnh i vi vic chp
thun kim ton cho n v c li ch cng chng khc; l y ban Chng khon
Nh nc i vi vic chp thun kim ton cho n v c li ch cng chng
thuc lnh vc chng khon.
10.2. iu kin i vi t chc kim ton c chp thun
(1) T chc kim ton c chp thun thc hin kim ton cho n v c
li ch cng chng phi c cc iu kin sau y:
a) C Giy chng nhn iu kin kinh doanh dch v kim ton c B
Ti chnh cp cn hiu lc;
18

b) C vn iu l hoc vn c cp (i vi chi nhnh DNKT nc ngoi

ti Vit Nam) t 4 t ng tr ln v phi thng xuyn duy tr vn ch s hu
trn bng cn i k ton khng thp hn 4 t ng. T k chp thun cho nm
2016, s vn nu trn l 6 t ng tr ln;
c) C s lng KTV hnh ngh t 07 ngi tr ln, trong c Gim c
hoc Tng Gim c, c cc tiu chun quy nh. T k chp thun cho nm
2016, c s lng KTV hnh ngh t 10 ngi tr ln;
d) C thi gian hot ng kim ton ti Vit Nam ti thiu l 24 thng tnh
t ngy c c quan c thm quyn xc nhn danh sch ng k hnh ngh kim
ton ln u hoc t ngy c cp Giy chng nhn iu kin kinh doanh dch
v kim ton ln u n ngy np h s ng k thc hin kim ton;
) pht hnh bo co kim ton v BCTC cho ti thiu 100 khch hng
tnh t ngy 01/01 ca nm np h s n ngy np h s ng k. T k chp
thun cho nm 2016, s lng khch hng ti thiu ny l 250 khch hng.
Trng hp t chc kim ton c chp thun trong nm np h s th
phi c thm iu kin pht hnh bo co kim ton (hoc bo co kt qu cng
tc sot xt) BCTC cho ti thiu 05 khch hng l n v c li ch cng chng
tnh t ngy 01/01 ca nm np h s n ngy np h s ng k thc hin kim
ton. T k chp thun cho nm 2016, s lng khch hng ti thiu ny l 10
khch hng;
e) C h thng kim sot cht lng t yu cu theo quy nh ca CMKiT
Vit Nam;
g) thc hin bo him trch nhim ngh nghip hoc trch lp qu d
phng ri ro ngh nghip theo quy nh ca B Ti chnh;
h) Khng thuc cc trng hp khng c xem xt, chp thun quy nh;
i) Np y , ng thi hn h s ng k thc hin kim ton theo quy
nh.
(2) T chc kim ton c chp thun thc hin kim ton cho n v c
li ch cng chng thuc lnh vc chng khon, ngoi vic phi p ng cc iu
kin quy nh ti im a, b, e, g, h, i ti mc (1) nu trn, phi c cc iu kin
sau y:
a) C s lng KTV hnh ngh t 10 ngi tr ln, trong c Gim c
hoc Tng Gim c, c cc tiu chun quy nh. T k chp thun cho nm
2016, c s lng KTV hnh ngh t 15 ngi tr ln;
19

b) C thi gian hot ng kim ton ti Vit Nam ti thiu l 36 thng tnh
t ngy c c quan c thm quyn xc nhn danh sch ng k hnh ngh kim
ton ln u hoc t ngy c cp Giy chng nhn iu kin kinh doanh dch
v kim ton ln u n ngy np h s ng k thc hin kim ton;
c) pht hnh bo co kim ton v BCTC cho ti thiu 150 khch hng
tnh t ngy 01/01 ca nm np h s n ngy np h s ng k thc hin kim
ton. T k chp thun cho nm 2016, s lng khch hng ti thiu ny l 300
khch hng.
Trng hp t chc kim ton c chp thun trong nm np h s th
phi c thm iu kin pht hnh bo co kim ton (hoc bo co kt qu cng
tc sot xt) BCTC cho ti thiu 10 khch hng l n v c li ch cng chng
thuc lnh vc chng khon tnh t ngy 01/01 ca nm np h s n ngy np
h s ng k thc hin kim ton. T k chp thun cho nm 2016, s lng
khch hng ti thiu ny l 20 khch hng.
10.3. Tiu chun i vi KTV hnh ngh c chp thun
Ngoi cc tiu chun quy nh ti Lut kim ton c lp, KTV hnh ngh
c chp thun phi c cc tiu chun sau:
1. C tn trong danh sch KTV iu kin hnh ngh kim ton trong k
chp thun c B Ti chnh cng khai ti thi im np h s ng k thc hin
kim ton.
2. C t nht 24 thng thc t hnh ngh kim ton ti Vit Nam tnh t ngy
c c quan c thm quyn xc nhn iu kin hnh ngh kim ton n ngy
np h s ng k thc hin kim ton.
10.4. Cc trng hp khng c xem xt chp thun: bao gm
a) T chc kim ton ang b nh ch hot ng kinh doanh dch v kim
ton theo quy nh ca php lut v kim ton c lp;
b) T chc kim ton khng sa cha, khc phc kp thi cc sai phm theo
kin ngh ca c quan Nh nc c thm quyn;
c) T chc kim ton c nhng khiu kin v kt qu kim ton v c
c quan nh nc c thm quyn kt lun l c sai phm;
d) T chc kim ton c cht lng kim ton khng t yu cu theo kt
qu kim tra hoc kt lun ca c quan, t chc c thm quyn trong nm c
xem xt;
20

) KTV hnh ngh ph trch h s kim ton c cht lng kim ton khng
t yu cu theo kt qu kim tra hoc kt lun ca c quan, t chc c thm
quyn trong nm c xem xt;
e) T chc kim ton, KTV hnh ngh c hnh vi vi phm php lut lin
quan n hnh ngh kim ton v b c quan c thm quyn x l vi phm hnh
chnh theo quy nh ca php lut trong nm c xem xt;
g) T chc kim ton, KTV hnh ngh gi mo, khai man trong vic k khai
cc thng tin trong h s ng k tham gia kim ton;
h) T chc kim ton, KTV hnh ngh khng gii trnh, gii trnh khng t
yu cu hoc khng cung cp thng tin, s liu lin quan n hot ng kim ton
theo yu cu ca c quan nh nc c thm quyn;
i) T chc kim ton, KTV hnh ngh b hu b t cch c chp thun
kim ton trong thi gian cha qu 24 thng k t ngy b hy b;
k) T chc kim ton, KTV hnh ngh khng thc hin thng bo, bo co
theo quy nh ca php lut v kim ton c lp;
l) Cc trng hp khc theo quy nh ca php lut.
T chc kim ton, KTV hnh ngh thuc mt trong cc trng hp quy
nh ti im d, , g, h nu trn th sau 12 thng, k t ngy c quyt nh x l
ca c quan c thm quyn, mi c xem xt, chp thun.
T chc kim ton, KTV hnh ngh khng ng k thc hin kim ton
hoc c ng k nhng khng c chp thun khng c tip tc thc hin cc
hp ng kim ton v cc dch v m bo khc k v khng c k thm
cc hp ng mi vi n v c li ch cng chng.
11. Quy nh v kim sot cht lng dch v kim ton (Thng t s
157/2014/TT-BTC ngy 23/10/2014 quy nh v kim sot cht lng dch v
kim ton)
11.1. Quy nh chung
a) Kim sot cht lng dch v kim ton l vic kim tra cht lng dch
v kim ton v gim st hot ng kim ton ca DNKT v DNKT hnh ngh
trn c s cc quy nh v th tc do c quan c thm quyn xy dng v ban hnh
nhm m bo cho DNKT, KTV hnh ngh tun th chun mc ngh nghip, php
lut v cc quy nh c lin quan trong qu trnh hot ng.
b) Kim tra cht lng dch v kim ton l vic thc hin cc th tc
nh gi v h thng kim sot cht lng dch v kim ton ca DNKT v nh
21

gi cht lng ca cc hp ng dch v kim ton hon thnh ca DNKT v

KTV hnh ngh.
c) Gim st hot ng kim ton l quy trnh qun l, xem xt v nh gi
thng xuyn vic tun th chun mc ngh nghip, php lut v cc quy nh c
lin quan ca DNKT, KTV hnh ngh.
11.2. Quy nh c th
a) Kim sot cht lng dch v kim ton
a1) Mc ch kim sot cht lng dch v kim ton
- nh gi vic xy dng, ph bin v t chc thc hin cc chnh sch v
th tc kim sot cht lng ni b ca DNKT.
- nh gi tnh hnh tun th chun mc ngh nghip, php lut v cc quy
nh c lin quan trong vic cung cp dch v kim ton ca DNKT v KTV hnh
ngh.
- Pht hin, chn chnh v x l kp thi nhng sai phm c pht hin qua
cng tc kim sot cht lng dch v kim ton.
- Gp phn sa i, b sung v hon thin h thng vn bn php lut v
kim ton c lp ng thi nng cao cht lng dch v kim ton.
a2) Ni dung kim sot cht lng dch v kim ton, gm:
- Kim tra vic xy dng, ban hnh v t chc thc hin cc chnh sch v
th tc kim sot cht lng ni b ca DNKT.
- Kim tra vic thc hin cc hp ng dch v kim ton hon thnh ca
DNKT v KTV hnh ngh.
- Kim tra tnh tun th cc quy nh khc ca php lut v kim ton c
lp v php lut c lin quan, bao gm:
+ Vic ng k v duy tr iu kin kinh doanh dch v kim ton ca
DNKT;
+ Vic ng k v duy tr iu kin hnh ngh kim ton ca KTV hnh
ngh;
+ Vic thc hin kim ton c lp i vi n v c li ch cng chng;

22

+ Vic thc hin cc ngha v ca DNKT, KTV hnh ngh v cc ni dung

khc c lin quan.
- Gim st vic thc hin cc quy nh ca php lut v kim ton c lp v
php lut c lin quan theo quy nh.
a3) Hnh thc kim sot cht lng dch v kim ton:
- Gim st cht lng dch v kim ton v tnh hnh tun th quy nh php
lut v kim ton c lp
- Kim tra trc tip cht lng dch v kim ton.
a4) i tng c kim sot cht lng dch v kim ton, gm:
- DNKT.
- KTV hnh ngh.
a5) Trch nhim ca DNKT trong vic kim sot cht lng dch v kim
ton:
- Xy dng v t chc thc hin cc chnh sch v th tc kim sot cht
lng dch v kim ton m bo cc hp ng dch v kim ton u c
tin hnh ph hp vi chun mc ngh nghip, php lut v cc quy nh c lin
quan;
- Hng nm, DNKT cn c vo quy trnh kim tra trc tip cht lng dch
v kim ton quy nh ti iu 19 Thng t ny, chun mc ngh nghip, php
lut v cc quy nh c lin quan vn dng vo vic t chc t kim tra cht
lng dch v kim ton, c k hoch v bin php sa cha, khc phc cc tn
ti, sai st pht hin qua kim tra. Khi kt thc cng vic t kim tra, DNKT lp
Bo co kt qu t kim tra cht lng dch v kim ton theo mu quy nh ti
Ph lc s 02 ban hnh km theo Thng t ny;
- Chm nht l ngy 31/5 hng nm, cc DNKT phi gi Bo co kt qu t
kim tra cht lng dch v kim ton cho B Ti chnh. Trng hp DNKT c
chp thun kim ton cho n v c li ch cng chng thuc lnh vc chng
khon th Bo co kt qu t kim tra cht lng dch v kim ton phi c gi
ng thi cho y ban Chng khon Nh nc;
- Ngoi vic gi Bo co kt qu t kim tra cht lng dch v kim ton
nu trn, cc DNKT c trch nhim bo co khi c yu cu ca B Ti chnh hoc
y ban Chng khon Nh nc (sau y gi chung l c quan kim tra) v hot
ng kim ton c lp.
23

b) Kim tra trc tip cht lng dch v kim ton

b1) Phm vi kim tra trc tip nh k cht lng dch v kim ton:
- Bao qut c cc yu t nh hng n cht lng dch v kim ton v
cc yu t cu thnh h thng kim sot cht lng dch v kim ton theo quy
nh ca Chun mc kim sot cht lng s 1 (VSQC1);
- Bao qut c cc dch v kim ton m DNKT cung cp;
- Cc hp ng dch v kim ton c la chn kim tra phi l cc h
s kim ton pht hnh bo co kim ton trong khong thi gian tnh t khi
thnh lp DNKT (i vi DNKT kim tra ln u) hoc t ln kim tra gn nht
n thi im kim tra ng thi c th nh gi c cht lng dch v kim
ton ca DNKT, KTV hnh ngh;
- Ti liu kim tra bao gm cc ti liu lin quan n vic xy dng v t
chc thc hin cc chnh sch v th tc kim sot cht lng dch v kim ton
ca DNKT; ti liu, h s kim ton; ti liu k ton; cc chnh sch lin quan n
nhn s, Bin bn hp Hi ng thnh vin, k hoch ca Ban Gim c DNKT v
cc ti liu, h s khc c lin quan;
- Phm vi kim tra khng bao gm cc vn khng lin quan n cht
lng dch v kim ton v tnh tun th php lut v kim ton c lp, php lut
v chng khon ca DNKT, KTV hnh ngh.
b2) Yu cu ca qu trnh kim tra trc tip cht lng dch v kim ton:
- Tun th cc quy nh ca php lut v kim ton c lp, php lut v
chng khon;
- m bo tnh c lp v quyn v li ch gia cc thnh vin on kim
tra v Trng on kim tra vi cc i tng c kim tra;
- m bo tnh khch quan t vic t chc thc hin cc nghip v kim tra
n vic a ra kt lun v kt qu kim tra;
- c tin hnh trn c s tun th cc yu cu v bo mt theo quy nh
ca php lut v kim ton c lp, chun mc v cc quy nh v o c ngh
nghip c lin quan;
- Sau mi cuc kim tra trc tip ti tng DNKT, on kim tra phi lp
Bo co kt qu kim tra. Cc ni dung nh gi, kt lun v kt qu kim tra cht
lng dch v kim ton phi trn c s xem xt, nh gi v xt on chuyn mn
ca cc thnh vin tham gia on kim tra v phi c nu r rng trong Bo co
24

kt qu kim tra. Kt lun kim tra v hn ch, sai st ca i tng c kim tra
phi c y bng chng thch hp chng minh.
b3) Quyn v ngha v ca i tng c kim tra trc tip
- Quyn ca i tng c kim tra:
+ Thng bo bng vn bn vi c quan kim tra, Trng on kim tra khi
c cn c cho rng Trng on kim tra hoc thnh vin on kim tra vi phm
tnh c lp;
+ Gii trnh, kin ngh vi c quan kim tra v nhng ni dung cn c kin
khc nhau trong kt lun kim tra ca on kim tra.
- Ngha v ca i tng c kim tra:
+ Phi hp v to iu kin thun li cho on kim tra thc hin cng vic
kim tra;
+ Cung cp y , kp thi, chnh xc, trung thc cc ti liu, thng tin cn
thit c lin quan n ni dung kim tra theo quy nh ti im d Khon 1 iu 11
Thng t ny;
+ B tr KTV hnh ngh v nhng ngi c trch nhim lin quan lm vic
vi on kim tra;
+ Trao i vi on kim tra v tnh hnh doanh nghip v gii trnh, cung
cp thng tin v cc vn on kim tra yu cu;
+ K bo co kt qu kim tra ngay khi kt thc cuc kim tra;
+ Thc hin kt lun ca on kim tra, thc hin bin php khc phc cc
sai st, tn ti c pht hin trong qu trnh kim tra.
b4) Thi hn kim tra trc tip
- Kim tra nh k:
+ Kim tra t nht 3 nm mt ln i vi DNKT thuc i tng c chp
thun kim ton cho n v c li ch cng chng thuc lnh vc chng khon;
+ Kim tra t nht 4 nm mt ln i vi DNKT thuc i tng c chp
thun kim ton cho n v c li ch cng chng khc (khng bao gm cc DNKT
c chp thun kim ton cho n v c li ch cng chng thuc lnh vc chng
khon);
25

+ Kim tra t nht 5 nm mt ln i vi cc DNKT khng thuc i tng

quy nh ti im a, im b Khon ny;
+ Trng hp kt qu kim tra trc tip nh k cht lng dch v kim
ton ca DNKT c kin kt lun cht lng dch v kim ton xp loi 3 Cht
lng dch v kim ton khng t yu cu hoc xp loi 4 Cht lng dch v
kim ton yu km, c sai st nghim trng th DNKT s c kim tra li
ngay t 1 n 2 nm sau .
- Kim tra t xut: DNKT c th c kim tra t xut khi thuc mt
trong cc trng hp sau y:
+ C du hiu sai phm v kt qu dch v kim ton hoc c du hiu vi
phm nghim trng chun mc ngh nghip, php lut v cc quy nh c lin
quan trong qu trnh hot ng v cung cp dch v kim ton;
+ Cung cp hp ng dch v kim ton c kh nng dn n ri ro kim
ton ln, thay th cho hp ng dch v kim ton do mt DNKT khc cung cp
cho cng mt khch hng m khng c l do chnh ng;
+ C tranh chp ln gia cc thnh vin gp vn hoc bin ng ln v
KTV hnh ngh ca DNKT dn n c kh nng nh hng ng k n cht
lng dch v kim ton ca DNKT;
+ C thng tin phn nh, t gic v hnh vi cnh tranh khng lnh mnh
thu ht khch hng hoc lm tn hi n li ch ca cc DNKT khc.
- DNKT c kim tra t xut th c th khng c tip tc kim tra
nh k ngay trong nm hoc kim tra nh k c th kt hp vi kim tra t
xut xc minh nhng vn nu ti Khon 2 iu ny.

c) X l sai phm v kim tra cht lng dch v kim ton

c1) X l sai phm v cht lng dch v kim ton
- i vi DNKT :
DNKT c sai phm nghim trng v chuyn mn hoc vi phm chun mc
ngh nghip theo quy nh ti im c Khon 1 iu 27 Lut kim ton c lp s
b nh ch kinh doanh dch v kim ton trong thi gian t 03 n 06 thng k t
ngy quyt nh x pht c hiu lc khi thuc mt trong cc trng hp sau:
+ C kt qu kim tra cht lng dch v kim ton xp loi 3 Cht lng
dch v kim ton khng t yu cu qua hai ln kim tra lin tip;
26

+ C kt qu kim tra cht lng dch v kim ton xp loi 4 Cht lng
dch v kim ton yu km, c sai st nghim trng.
- i vi KTV hnh ngh:
DNKT hnh ngh c sai phm v cht lng dch v kim ton s b x pht
theo quy nh ca php lut v x pht vi phm hnh chnh trong lnh vc kim
ton c lp.
12. Qun l nh nc v hot ng kim ton c lp: (iu 11 Lut
Kim ton c lp s 67/2011/QH12) quy nh ni dung qun l nh nc v hot
ng kim ton c lp, gm:
a) Chnh ph thng nht qun l nh nc v hot ng kim ton c lp.
b) B Ti chnh chu trch nhim trc Chnh ph thc hin qun l nh
nc v hot ng kim ton c lp, c cc nhim v, quyn hn sau y:
- Xy dng, trnh c quan nh nc c thm quyn ban hnh hoc ban hnh
theo thm quyn vn bn quy phm php lut v kim ton c lp;
- Xy dng, trnh Chnh ph quyt nh chin lc v chnh sch pht trin
hot ng kim ton c lp;
- Quy nh iu kin d thi, vic t chc thi cp chng ch KTV; cp, thu
hi v qun l chng ch KTV;
- Quy nh mu Giy chng nhn iu kin kinh doanh dch v kim
ton, cp, cp li, iu chnh v thu hi Giy chng nhn iu kin kinh doanh
dch v kim ton;
- nh ch kinh doanh dch v kim ton;
- Thanh tra, kim tra, gii quyt khiu ni, t co v x l vi phm php lut
v kim ton c lp;
- Thanh tra, kim tra hot ng thuc lnh vc kim ton c lp ca t chc
ngh nghip v kim ton;
- Quy nh v cp nht kin thc cho KTV, KTV hnh ngh;
- Quy nh v ng k v qun l hnh ngh kim ton; cng khai danh sch
DNKT, chi nhnh DNKT nc ngoi ti Vit Nam v KTV hnh ngh;
- Quy nh v kim sot cht lng dch v kim ton;
27

- Tng kt, nh gi v hot ng kim ton c lp v thc hin cc bin

php h tr pht trin hot ng kim ton c lp;
- Hp tc quc t v kim ton c lp.
c) B, c quan ngang B trong phm vi nhim v, quyn hn ca mnh c
trch nhim phi hp vi B Ti chnh thc hin qun l nh nc v hot ng
kim ton c lp.
d) y ban nhn dn tnh, thnh ph trc thuc Trung ng trong phm vi
nhim v, quyn hn ca mnh c trch nhim qun l nh nc v hot ng kim
ton c lp ti a phng.
- Xy dng, trnh c quan nh nc c thm quyn ban hnh hoc ban hnh
theo thm quyn vn bn quy phm php lut v kim ton c lp;
- Xy dng, trnh Chnh ph quyt nh chin lc v chnh sch pht trin
hot ng kim ton c lp;
- Quy nh iu kin d thi, vic t chc thi cp chng ch KTV; cp, thu
hi v qun l chng ch KTV;
- Quy nh mu Giy chng nhn iu kin kinh doanh dch v kim
ton, cp, cp li, iu chnh v thu hi Giy chng nhn iu kin kinh doanh
dch v kim ton;
- nh ch kinh doanh dch v kim ton;
- Thanh tra, kim tra, gii quyt khiu ni, t co v x l vi phm php lut
v kim ton c lp;
- Thanh tra, kim tra hot ng thuc lnh vc kim ton c lp ca t chc
ngh nghip v kim ton;
- Quy nh v cp nht kin thc cho KTV, KTV hnh ngh;
- Quy nh v ng k v qun l hnh ngh kim ton; cng khai danh sch
DNKT, chi nhnh DNKT nc ngoi ti Vit Nam v KTV hnh ngh;
- Quy nh v kim sot cht lng dch v kim ton;
- Tng kt, nh gi v hot ng kim ton c lp v thc hin cc bin
php h tr pht trin hot ng kim ton c lp;
- Hp tc quc t v kim ton c lp.
28

c) B, c quan ngang B trong phm vi nhim v, quyn hn ca mnh c

trch nhim phi hp vi B Ti chnh thc hin qun l nh nc v hot ng
kim ton c lp.
d) y ban nhn dn tnh, thnh ph trc thuc Trung ng trong phm vi
nhim v, quyn hn ca mnh c trch nhim qun l nh nc v hot ng kim
ton c lp ti a phng.
II. QUYN V NGHA V CA KIM TON VIN HNH NGH
V DOANH NGHIP KIM TON, CHI NHNH DOANH NGHIP KIM
TON NC NGOI TI VIT NAM
1. Tng quan v quyn, ngha v v cc quy nh khc lin quan n
KTV hnh ngh v DNKT, chi nhnh DNKT nc ngoi ti Vit Nam
1.1. i vi KTV hnh ngh
a) Quyn ca KTV hnh ngh (iu 17 Lut Kim ton c lp s
67/2011/QH12)
Khi hnh ngh ti DNKT, chi nhnh DNKT nc ngoi ti Vit Nam, KTV
hnh ngh c cc quyn sau y:
- Hnh ngh kim ton theo quy nh ca Lut Kim ton c lp;
- c lp v chuyn mn nghip v;
- Yu cu n v c kim ton cung cp y , kp thi thng tin, ti liu
cn thit v gii trnh cc vn c lin quan n ni dung kim ton; yu cu
kim k ti sn, i chiu cng n ca n v c kim ton lin quan n ni
dung kim ton; kim tra ton b h s, ti liu c lin quan n hot ng kinh t,
ti chnh ca n v c kim ton trong v ngoi n v trong qu trnh thc
hin kim ton;
- Kim tra, xc nhn cc thng tin kinh t, ti chnh c lin quan n n v
c kim ton trong v ngoi n v trong qu trnh thc hin kim ton.
- Yu cu t chc, c nhn c lin quan cung cp ti liu, thng tin cn thit
c lin quan n ni dung kim ton thng qua n v c kim ton.
- Quyn khc theo quy nh ca php lut.
b) Ngha v ca KTV hnh ngh (iu 18 Lut Kim ton c lp s
67/2011/QH12)

29

Khi hnh ngh ti DNKT, chi nhnh DNKT nc ngoi ti Vit Nam, KTV
hnh ngh c cc ngha v sau y:
- Tun th nguyn tc hot ng kim ton c lp;
- Khng can thip vo hot ng ca khch hng, n v c kim ton
trong qu trnh thc hin kim ton;
- T chi thc hin kim ton cho khch hng, n v c kim ton nu
xt thy khng bo m tnh c lp, khng nng lc chuyn mn, khng
iu kin theo quy nh ca php lut;
- T chi thc hin kim ton trong trng hp khch hng, n v c
kim ton c yu cu tri vi o c ngh nghip, yu cu v chuyn mn, nghip
v hoc tri vi quy nh ca php lut;
- Tham gia y chng trnh cp nht kin thc hng nm;
- Thng xuyn trau di kin thc chuyn mn v kinh nghim ngh nghip;
- Thc hin kim ton, sot xt h s kim ton hoc k bo co kim ton
v chu trch nhim v bo co kim ton v hot ng kim ton ca mnh;
- Bo co nh k, t xut v hot ng kim ton ca mnh theo yu cu
ca c quan nh nc c thm quyn;
- Tun th quy nh ca Lut Kim ton c lp v php lut ca nc s ti
trong trng hp hnh ngh kim ton nc ngoi;
- Chp hnh yu cu v kim tra, kim sot cht lng dch v kim ton
theo quy nh ca B Ti chnh;
- Ngha v khc theo quy nh ca php lut.
c) Cc trng hp m KTV hnh ngh khng c thc hin kim ton
(iu 19 Lut Kim ton c lp s 67/2011/QH12)
- L thnh vin, c ng sng lp hoc mua c phn, gp vn vo n v
c kim ton;
- L ngi gi chc v qun l, iu hnh, thnh vin ban kim sot hoc l
k ton trng ca n v c kim ton;
- L ngi tng gi chc v qun l, iu hnh, thnh vin ban kim
sot, k ton trng ca n v c kim ton cho cc nm ti chnh c kim
ton;
30

- Trong thi gian hai nm, k t thi im thi gi chc v qun l, iu

hnh, thnh vin ban kim sot, k ton trng ca n v c kim ton;
- L ngi ang thc hin hoc thc hin trong nm trc lin k cng
vic ghi s k ton, lp BCTC hoc thc hin kim ton ni b cho n v c
kim ton;
- L ngi ang thc hin hoc thc hin trong nm trc lin k dch v
khc vi cc dch v (gm: ghi s k ton, lp BCTC hoc thc hin kim ton ni
b cho n v c kim ton) c nh hng n tnh c lp ca KTV hnh ngh
theo quy nh ca chun mc o c ngh nghip k ton, kim ton;
- C b, m, v, chng, con, anh, ch, em rut l ngi c li ch ti chnh
trc tip hoc gin tip ng k trong n v c kim ton theo quy nh ca
chun mc o c ngh nghip k ton, kim ton hoc l ngi gi chc v
qun l, iu hnh, thnh vin ban kim sot, k ton trng ca n v c kim
ton;
- Trng hp khc theo quy nh ca php lut.
d) Cc hnh vi nghim cm i vi KTV, KTV hnh ngh: (Khon 1, 2 iu
13 Lut Kim ton c lp s 67/2011/QH12)
- Mua, nhn biu tng, nm gi c phiu hoc phn vn gp ca n v c
kim ton khng phn bit s lng;
- Mua, bn tri phiu hoc ti sn khc ca n v c kim ton c nh
hng n tnh c lp theo quy nh ca chun mc o c ngh nghip k ton,
kim ton;
- Nhn hoc i hi bt k mt khon tin, li ch no khc t n v c
kim ton ngoi khon ph dch v v chi ph tha thun trong hp ng giao
kt;
- Sch nhiu, la di khch hng, n v c kim ton;
- Tit l thng tin v h s kim ton, khch hng, n v c kim ton,
tr trng hp khch hng, n v c kim ton chp thun hoc theo quy nh
ca php lut;
- Thng tin, gii thiu sai s tht v trnh , kinh nghim v kh nng cung
cp dch v ca KTV hnh ngh v DNKT, chi nhnh DNKT nc ngoi ti Vit
Nam;
- Tranh ginh khch hng di cc hnh thc ngn cn, li ko, mua chuc,
thng ng vi khch hng v cc hnh vi cnh tranh khng lnh mnh khc;
31

- Thc hin vic thu n cho n v c kim ton;

- Thng ng, mc ni vi n v c kim ton lm sai lch ti liu k
ton, BCTC, h s kim ton v bo co sai lch kt qu kim ton;
- Gi mo, khai man h s kim ton;
- Thu, mn chng ch KTV v Giy chng nhn ng k hnh ngh kim
ton thc hin hot ng ngh nghip;
- Cung cp dch v kim ton khi khng iu kin theo quy nh ca Lut
Kim ton c lp;
- Hnh ngh kim ton vi t cch c nhn;
- Gi mo, cho thu, cho mn hoc cho s dng tn v chng ch KTV,
Giy chng nhn ng k hnh ngh kim ton thc hin hot ng kim ton;
- Lm vic cho hai DNKT, chi nhnh DNKT nc ngoi ti Vit Nam tr ln
trong cng mt thi gian;
- Hnh vi khc theo quy nh ca php lut.
1.2. Quyn, ngha v ca DNKT, chi nhnh DNKT nc ngoi ti Vit
Nam
1.2.1. Quyn ca DNKT, chi nhnh DNKT nc ngoi ti Vit Nam (iu 28
Lut Kim ton c lp s 67/2011/QH12)
a) DNKT c cc quyn sau y:
(1) Cung cp cc dch v kim ton, gm kim ton BCTC, kim ton hot
ng, kim ton tun th, kim ton bo co quyt ton d n hon thnh, kim
ton BCTC v mc ch thu v cng vic kim ton khc; Dch v sot xt BCTC,
thng tin ti chnh, dch v bo m khc; V cc dch v c lin quan n k ton,
kim ton quy nh ti iu 40 Lut Kim ton c lp s 67/2012/QH12 ( nu
chi tit ti mc 1.2.3);
(2) Nhn ph dch v;
(3) Thnh lp chi nhnh kinh doanh dch v kim ton;
(4) t c s kinh doanh dch v kim ton nc ngoi;
(5) Tham gia t chc kim ton quc t, t chc ngh nghip v kim ton;
32

(6) Yu cu n v c kim ton cung cp y , kp thi thng tin, ti

liu cn thit v gii trnh cc vn c lin quan n ni dung kim ton; yu cu
kim k ti sn, i chiu cng n ca n v c kim ton c lin quan n ni
dung kim ton; kim tra ton b h s, ti liu c lin quan n hot ng kinh t,
ti chnh ca n v c kim ton trong v ngoi n v trong qu trnh thc
hin kim ton;
(7) Kim tra, xc nhn cc thng tin kinh t, ti chnh c lin quan n n
v c kim ton trong v ngoi n v trong qu trnh thc hin kim ton;
(8) Yu cu t chc, c nhn c lin quan cung cp ti liu, thng tin cn
thit c lin quan n ni dung kim ton thng qua n v c kim ton;
(9) Quyn khc theo quy nh ca php lut.
(b) Chi nhnh DNKT nc ngoi ti Vit Nam c cc quyn sau y:
(1) Cung cp cc dch v kim ton, gm kim ton BCTC, kim ton hot
ng, kim ton tun th, kim ton bo co quyt ton d n hon thnh, kim
ton BCTC v mc ch thu v cng vic kim ton khc; Dch v sot xt BCTC,
thng tin ti chnh, dch v bo m khc; V cc dch v c lin quan n k ton,
kim ton quy nh ti iu 40 Lut Kim ton c lp s 67/2012/QH12 ( nu
chi tit ti mc 1.2.3);
(2) Nhn ph dch v;
(3) Yu cu n v c kim ton cung cp y , kp thi thng tin, ti
liu cn thit v gii trnh cc vn c lin quan n ni dung kim ton; yu cu
kim k ti sn, i chiu cng n ca n v c kim ton c lin quan n ni
dung kim ton; kim tra ton b h s, ti liu c lin quan n hot ng kinh t,
ti chnh ca n v c kim ton trong v ngoi n v trong qu trnh thc
hin kim ton;
(4) Kim tra, xc nhn cc thng tin kinh t, ti chnh c lin quan n n
v c kim ton trong v ngoi n v trong qu trnh thc hin kim ton;
(5) Yu cu t chc, c nhn c lin quan cung cp ti liu, thng tin cn
thit c lin quan n ni dung kim ton thng qua n v c kim ton;
(6) Quyn khc theo quy nh ca php lut.
1.2.2. Ngha v ca DNKT, chi nhnh DNKT nc ngoi ti Vit Nam (iu
29 Lut Kim ton c lp s 67/2011/QH12)
a) Hot ng theo ni dung ghi trong Giy chng nhn iu kin kinh
doanh dch v kim ton.
33

b) B tr nhn s c trnh chuyn mn ph hp bo m cht lng

dch v kim ton; qun l hot ng ngh nghip ca KTV hnh ngh.
c) Hng nm thng bo danh sch KTV hnh ngh cho c quan nh nc c
thm quyn;
d) Bi thng thit hi cho khch hng, n v c kim ton trn c s
hp ng kim ton v theo quy nh ca php lut.
) Mua bo him trch nhim ngh nghip cho KTV hnh ngh hoc trch
lp qu d phng ri ro ngh nghip theo quy nh ca B Ti chnh.
e) Thng bo cho n v c kim ton khi nhn thy n v c kim
ton c du hiu vi phm php lut v kinh t, ti chnh, k ton.
g) Cung cp thng tin v KTV hnh ngh v DNKT, chi nhnh DNKT nc
ngoi ti Vit Nam cho c quan nh nc c thm quyn.
h) Cung cp h s, ti liu kim ton theo yu cu bng vn bn ca c quan
nh nc c thm quyn.
i) Bo co nh k, t xut v hot ng kim ton c lp.
k) Cung cp kp thi, y , chnh xc thng tin, ti liu theo yu cu ca
c quan c thm quyn trong qu trnh kim tra, thanh tra v chu trch nhim v
tnh chnh xc, trung thc ca thng tin, ti liu cung cp; chp hnh quy nh
ca c quan nh nc c thm quyn v vic kim tra, thanh tra.
l) Chu trch nhim trc php lut, trc khch hng v kt qu kim ton
theo hp ng kim ton giao kt.
m) Chu trch nhim vi ngi s dng kt qu kim ton khi ngi s dng
kt qu kim ton:
- C li ch lin quan trc tip n kt qu kim ton ca n v c kim
ton ti ngy k bo co kim ton;
- C hiu bit mt cch hp l v BCTC v c s lp BCTC l cc chun
mc k ton, ch k ton v cc quy nh khc ca php lut c lin quan;
- s dng mt cch thn trng thng tin trn BCTC kim ton.
n) T chi thc hin kim ton khi xt thy khng bo m tnh c lp,
khng nng lc chuyn mn, khng iu kin kim ton.

34

o) T chi thc hin kim ton khi khch hng, n v c kim ton c
yu cu tri vi o c ngh nghip, yu cu chuyn mn, nghip v hoc tri vi
quy nh ca php lut.
p) T chc kim ton cht lng hot ng v chu s kim ton cht lng
dch v kim ton theo quy nh ca B Ti chnh.
q) Ngha v khc theo quy nh ca php lut.
1.2.3. Cc loi dch v cung cp m DNKT, chi nhnh DNKT nc ngoi ti
Vit Nam c ng k v trin khai thc hin (iu 40 Lut Kim ton c lp s
67/2011/QH12)
(1) DNKT, chi nhnh DNKT nc ngoi ti Vit Nam c thc hin cc
dch v sau y:
a) Cc dch v kim ton, gm kim ton BCTC, kim ton hot ng, kim
ton tun th, kim ton bo co quyt ton d n hon thnh, kim ton BCTC v
mc ch thu v cng vic kim ton khc;
b) Dch v sot xt BCTC, thng tin ti chnh v dch v bo m khc.
(2) Ngoi cc dch v quy nh trn, DNKT c ng k thc hin cc dch
v sau y:
a) T vn kinh t, ti chnh, thu;
b) T vn qun l, chuyn i v ti c cu doanh nghip;
c) T vn ng dng cng ngh thng tin trong qun tr ca doanh nghip, t
chc;
d) Dch v k ton theo quy nh ca php lut v k ton;
) Thm nh gi ti sn v nh gi ri ro kinh doanh;
e) Dch v bi dng kin thc ti chnh, k ton, kim ton;
g) Dch v lin quan khc v ti chnh, k ton, thu theo quy nh ca php
lut.
(3) Doanh nghip c cp Giy chng nhn iu kin kinh doanh
dch v kim ton theo quy nh ca Lut Kim ton c lp c thc hin dch
v k ton theo quy nh ca php lut v k ton m khng phi ng k.

35

(4) Khi thc hin cc dch v quy nh trn, DNKT, chi nhnh DNKT nc
ngoi ti Vit Nam phi c iu kin theo quy nh ca Lut Kim ton c lp
v cc quy nh khc ca php lut c lin quan.
2. Mc tiu tng th ca KTV v DNKT khi thc hin kim ton theo
CMKiT Vit Nam (CMKiT 200)
2.1. Mc tiu tng th ca KTV v DNKT khi thc hin mt cuc kim
ton BCTC l (on 11-12):
- t c s m bo hp l rng liu BCTC, xt trn phng din tng
th, c cn sai st trng yu do gian ln hoc nhm ln hay khng, t gip KTV
a ra kin v vic liu BCTC c c lp ph hp vi khun kh v lp v
trnh by BCTC c p dng, trn cc kha cnh trng yu hay khng;
- Lp BCKT v BCTC v trao i thng tin theo quy nh ca CMKiT Vit
Nam, ph hp vi cc pht hin ca KTV.
Trong trng hp khng th t c s m bo hp l v kin kim ton dng
ngoi tr l cha cung cp thng tin cho ngi s dng BCTC d kin th
CMKiT Vit Nam yu cu KTV phi t chi a ra kin hoc rt khi cuc kim
ton theo php lut v cc quy nh c lin quan.
2.2 Cc trch nhim ca KTV (on 14-22, A14-A73):
- Tun th chun mc v cc quy nh v o c ngh nghip c lin quan,
bao gm c tnh c lp, lin quan n kim ton BCTC;
- Lp k hoch v thc hin cuc kim ton vi thi hoi nghi ngh
nghip nhn bit cc trng hp c th dn n BCTC cha ng nhng sai st
trng yu;
- Thc hin cc xt on chuyn mn trong sut qu trnh lp k hoch v
tin hnh cuc kim ton BCTC;
- Thu thp y bng chng kim ton thch hp t c s m bo
hp l v lm gim ri ro kim ton xung mt mc thp c th chp nhn c,
t cho php KTV a ra cc kt lun ph hp lm c s cho vic hnh thnh
kin kim ton;
- Tun th tt c cc CMKiT c lin quan n cuc kim ton. (Mt CMKiT
c xc nh l c lin quan n cuc kim ton khi chun mc ang c hiu
lc v cuc kim ton c cc tnh hung c quy nh v hng dn trong
chun mc); Hiu ton b quy nh chung, ni dung chun mc v hng dn p
dng ca tng CMKiT hiu c mc tiu v vn dng ph hp cc yu cu
36

ca chun mc. Trong BCKT, KTV v DNKT khng c tuyn b tun th

CMKiT Vit Nam nu KTV v DNKT khng m bo tun th cc yu cu ca
CMKiT s 200 v ton b cc CMKiT khc c lin quan n cuc kim ton.
- S dng cc mc tiu quy nh trong tng CMKiT lin quan, ng thi,
xem xt mi lin h gia cc CMKiT : (1) Xem c cn thc hin cc th tc
kim ton b sung ngoi cc th tc CMKiT yu cu t c mc tiu ca
CMKiT hay khng; v (2) nh gi tnh y , thch hp ca bng chng kim
ton thu thp.
- KTV v DNKT phi tun th tt c cc quy nh ca tng CMKiT, tr
khi: (1) Ton b CMKiT khng lin quan n cuc kim ton (V d, nu n
v c kim ton khng c b phn kim ton ni b th ton b cc quy nh ca
CMKiT Vit Nam s 610 c coi l khng lin quan n cuc kim ton); hoc
(2) C quy nh phi c p dng khi c iu kin v iu kin li khng tn
ti trong cuc kim ton (V d: CMKiT Vit Nam s 265 quy nh phi trao i
cc pht hin v khim khuyt nghim trng trong kim sot ni b vi Ban qun
tr n v c kim ton nhng thc t cuc kim ton cho thy khng c khim
khuyt nghim trng no).
2.3 Khng t c mc tiu (on 24, A75-A76):
Nu khng th t c mt mc tiu quy nh trong mt CMKiT: KTV phi
nh gi xem iu ny c cn tr n vic t c mc tiu tng th ca KTV v
DNKT hay khng v c dn n vic phi a ra kin kim ton khng phi l
kin chp nhn ton phn hoc rt khi cuc kim ton hay khng, ng thi,
KTV phi lu li h s kim ton v vn ny.
3. Hp ng kim ton (iu 42 Lut Kim ton c lp v CMKiT 210)
3.1. Khi nim (Lut Kim ton c lp - iu 42):
Hp ng kim ton: L s tha thun gia DNKT, chi nhnh DNKT nc
ngoi ti Vit Nam vi khch hng v vic thc hin dch v kim ton. Hp ng
kim ton c lp thnh vn bn.
3.2 Mc tiu ca KTV v DNKiT (CMKiT 210 on 03): Ch chp nhn
HKT khi (1) thit lp c tin ca cuc kim ton v t c tha thun
vi Ban gim c n v c kim ton v vic Ban gim c hiu v tha nhn
trch nhim ca h (ngha l, BG n v s dng khun kh v lp v trnh by
BCTC c th chp nhn c); v (2) hai bn (KTV/DNKT v n v) thng
nht c cc iu khon ca HKT.
3.3 Xc nh tin ca cuc kim ton (CMKiT 210 on 06, A2-A19):
37

 xc nh tin ca cuc kim ton, KTV phi:

- Xc nh khun kh v lp v trnh by BCTC m n v p dng c th
chp nhn c hay khng;
- Tha thun vi BG n v BG hiu v tha nhn trch nhim i
vi: (1) Vic lp v trnh by BCTC ph hp vi khun kh v lp v trnh by
BCTC c p dng; (2) Cc KSNB m BG xc nh l cn thit m bo
cho vic lp v trnh by BCTC khng cn sai st trng yu do gian ln hoc nhm
ln; (3) Cung cp cho KTV quyn tip cn vi tt c ti liu, thng tin c lin quan
n qu trnh lp v trnh by BCTC cng nh ti liu, thng tin b sung m KTV
yu cu phc v mc ch kim ton v vi nhn s ca n v m KTV xc
nh l cn thit thu thp bng chng kim ton.
* Cc yu t nh hng n vic chp nhn HKT (CMKiT 210 on 07,
08):
KTV v DNKT khng c chp nhn HKT trong cc trng hp sau (tr
khi vic chp nhn l do php lut v cc quy nh khc yu cu):
- KTV b gii hn phm vi kim ton (do BG/BQT n v p t trong cc
iu khon ca d tho HKT) m s gii hn ny s dn n vic KTV t chi
a ra kin i vi BCTC;
- Khng c y tin ca cuc kim ton: KTV xc nh rng khun
kh v lp v trnh by BCTC m n v p dng l khng th chp nhn c (tr
khi vic p dng l yu cu bt buc ca php lut); hoc 2 bn khng t c
tha thun v trch nhim ca BG n v.
3.4 Cc iu khon ca hp ng kim ton
* Theo quy nh ca Lut Kim ton c lp (iu 42): Hp ng kim
ton phi c nhng ni dung chnh sau y:
- Tn, a ch ca khch hng hoc ngi i din ca khch hng, i din
ca DNKT, chi nhnh DNKT nc ngoi ti Vit Nam;
- Mc ch, phm vi v ni dung dch v kim ton, thi hn thc hin hp
ng kim ton;
- Quyn, ngha v v trch nhim ca cc bn;
- Hnh thc bo co kim ton v cc hnh thc khc th hin kt qu kim
ton nh th qun l v bo co khc;
- Ph dch v kim ton v chi ph khc do cc bn tha thun.
38

DNKT, chi nhnh DNKT nc ngoi ti Vit Nam thc hin dch v kim
ton theo hp ng kim ton.
* Theo quy nh ca CMKiT 210 (on 10, 11, A23-A24): Ngoi nhng ni
dung theo quy nh ca Lut Kim ton c lp nh nu trn, HKT phi xc
nh r khun kh v lp v trnh by BCTC m n v c kim ton p dng.
Ngoi ra, HKT cn c th bao gm cc ni dung sau:
- Phm vi cuc kim ton, da trn php lut v cc quy nh lin quan,
CMKiT, quy nh v o c ngh nghip, quy nh ca t chc ngh nghip m
KTV phi tun th;
- Do nhng hn ch vn c ca kim ton cng nh ca KSNB, c ri ro
kh trnh khi l KTV c th khng pht hin c ht cc sai st trng yu, mc
d cuc kim ton c lp k hoch v thc hin theo CMKiTVit Nam;
- K hoch kim ton, vic thc hin kim ton, k c danh sch thnh vin
nhm kim ton;
- Yu cu c c gii trnh bng vn bn ca Ban Gim c;
- Tha thun vi Ban Gim c n v v cc trch nhim: (1) cung cp cho
KTV BCTC v ti liu lin quan ng thi hn;(2) thng bo cho KTV cc s kin
c th nh hng n BCTC m Ban Gim c bit c trong giai on t ngy
lp BCKT n ngy cng b BCTC;
- Vic tham gia ca KTV khc, chuyn gia vo mt s cng vic trong qu
trnh kim ton, KTV ni b v nhn s khc ca n v c kim ton;
- Nhng th tc cn thc hin vi KTV v DNKT tin nhim (i vi
trng hp kim ton nm u tin);
- Cc gii hn v trch nhim ca KTV v DNKT (nu c);
- Ngha v cung cp h s kim ton cho cc bn khc (nu c);
- C s tnh ph, mc ph, cch thc pht hnh ha n, thanh ton tin;.
3.5. Hp ng kim ton nhiu nm (CMKiT 210, on 13, A28)
DNKT v khch hng c php k hp ng kim ton cho nhiu nm ti
chnh. Nu hp ng kim ton c k cho nhiu nm, trong mi nm DNKT
v khch hng phi cn nhc xem nu c nhng im cn phi thay i, b sung
th phi tho thun bng vn bn v nhng iu khon v iu kin thay i ca
hp ng cho nm kim ton hin hnh. Vn bn ny c coi l ph lc ca hp
ng kim ton k trc .
39

3.6. Chp nhn thay i iu khon HKT (CMKiT 210, on 14-17,

A29-A33)
KTV/DNKT khng c ng thay i cc iu khon ca HKT nu
khng c l do ph hp. Trc khi hon thnh cuc kim ton, nu KTV/DNKT
c yu cu thay i dch v kim ton thnh dch v c mc m bo thp hn,
KTV/DNKT phi nh gi liu c l do ph hp hay khng:
- Nu cc iu khon ca HKT b thay i: KTV/DNKT v BG n v
phi tha thun li cc iu khon lp thnh HKT mi thay th HKT c
hoc lp ph lc hp ng nh km vi HKT c;
- Nu KTV/DNKT khng ng thay i iu khon ca HKT v Ban
Gim c n v c kim ton khng ng tip tc thc hin HKT ban u:
KTV/DNKT phi rt khi cuc kim ton v chm dt HKT ph hp vi php
lut v cc quy nh c lin quan; v xc nh trch nhim (theo hp ng hoc
quy nh khc) trong vic bo co cho cc bn khc (BQT, ch s hu, c quan
qun l Nh nc).
3.7. Cc vn cn xem xt thm trong qu trnh chp nhn HKT
(CMKiT 210, on 18-21, A34-A37)
KTV/DNKT cn xem xt thm mt s vn sau trong qu trnh chp nhn
HKT: (1) Chun mc lp v trnh by BCTC c php lut v cc quy nh b
sung; (2) Khun kh v lp v trnh by BCTC theo yu cu ca php lut v cc
quy nh; v (3) BCKT theo yu cu ca php lut v cc quy nh (on 18-21
CMKiT 210).
4. H s kim ton (iu 49 Lut Kim ton c lp, Mc 6 Chng 2 N
17/2012/N-CP v CMKiT s 230)
4.1. Khi nim (CMKiT 230, on 06)
Ti liu kim ton: L cc ghi chp v lu tr trn giy v cc phng tin
khc v cc th tc kim ton thc hin, cc bng chng kim ton lin quan
thu thp v kt lun ca KTV;
H s kim ton (HSKT): L tp hp cc ti liu kim ton do KTV thu
thp, phn loi, s dng v lu tr theo mt trt t nht nh lm bng chng cho
mt cuc kim ton c th. Ti liu trong HSKT c th hin trn giy, trn phim
nh, trn phng tin tin hc hay bt k phng tin lu tr no khc theo quy
nh ca php lut hin hnh.
4.2. Ni dung v hnh thc ti liu, HSKT (CMKiT 230, on 07-13, A1A20)
40

Yu cu v ti liu, HSKT: KTV phi lp ti liu kim ton kp thi v y

KTV c kinh nghim khng tham gia cuc kim ton da vo c th hiu
c: Ni dung, lch trnh v phm vi cc th tc kim ton thc hin (gm:
c im xc nh cc khon mc c th hoc cc vn c kim tra, ngi
thc hin/ngy hon thnh cng vic kim ton, ngi sot xt cng vic kim
ton, thi gian, phm vi sot xt...); Kt qu cc th tc kim ton thc hin v
bng chng kim ton thu thp; Cc vn quan trng pht sinh trong qu trnh
kim ton, kt lun a ra v cc xt on chuyn mn quan trng ca KTV; Ni
dung tho lun cc vn quan trng vi BG/BQT n v v nhng ngi khc
(k c thi gian v ngi tham gia tho lun); Cch gii quyt cc vn khng
nht qun pht hin c (nu c);...Ngoi ra, HSKT cn phi lu li l do vic
KTV khng p dng mt yu cu no ca CMKiT, th tc kim ton thay th,
cc vn pht sinh sau ngy lp BCKT... (nu c)
Trn thc t, h s kim ton (HSKT) thng c chia thnh 02 loi:
HSKT chung v HSKT nm.
HSKT chung thng gm: Tn v s hiu h s; ngy, thng lp v ngy,
thng lu tr; Cc thng tin chung v khch hng; Cc ti liu v thu; Cc ti
liu v nhn s; Cc ti liu v k ton; Cc hp ng hoc tho thun vi bn
th ba c hiu lc trong thi gian di (t nht cho hai nm ti chnh); Cc ti liu
khc. H s kim ton chung c cp nht hng nm khi c s thay i lin quan
n cc ti liu cp trn y.
HSKT nm thng gm: Thng tin v ngi lp, ngi kim tra (sot xt)
HSKT; Cc vn bn v ti chnh, k ton, thu... ca c quan Nh nc v cp
trn lin quan n nm ti chnh c kim ton; Bo co kim ton, th qun l,
BCTC v cc bo co khc... (bn chnh thc); Hp ng kim ton v bn thanh
l hp ng; Nhng bng chng v k hoch kim ton v kt lun trong vic nh
gi ri ro; Cc bng chng kim ton m KTV v DNKT thu thp c trong qu
trnh kim ton; Cc kt lun ca KTV v nhng vn trng yu ca cuc kim
ton v cc th tc m KTV thc hin gii quyt cc vn ; Cc ti liu
lin quan khc.
4.3 Mc ch ca ti liu, h s kim ton (CMKiT 230, on 02-03)
- Cung cp bng chng ca c s a ra kt lun ca KTV v vic t c
mc tiu tng th ca KTV (CMKiT 200) v bng chng cho thy cuc kim ton
c lp k hoch v thc hin ph hp vi CMKiT, php lut v cc quy nh
c lin quan.
- Tr gip nhm kim ton trong lp k hoch v thc hin kim ton;
- Tr gip vic ch o, gim st, sot xt cng vic ca nhm kim ton
(theo CMKiT 220);
41

- Tr gip nhm kim ton gii trnh v cng vic thc hin;
- Lu tr bng chng v cc vn quan trng cho cc cuc kim ton trong
tng lai;
- Phc v vic sot xt kim sot cht lng v kim tra (theo Chun mc
kim sot cht lng VSQC1);
- Phc v cc cuc kim tra, thanh tra t bn ngoi;...
4.4. Hon thin HSKT v thi gian lu tr HSKT (CMKiT 230, on 1416, A21-A24)
- Phn loi, sp xp, hon thin HSKT: KTV phi phn loi, sp xp ti liu
kim ton vo HSKT theo trt t nht nh m DNKT quy nh v thc hin vic
hon thin h s kim ton kp thi (trong thi gian khng qu 60 ngy k t ngy
lp BCKT). Vic hon thin HSKT khng c lin quan n thc hin cc th tc
kim ton mi, hoc a ra kt lun mi, m ch n thun gm cc th tc hnh
chnh (nh: Xa b, hy cc ti liu b thay th; Sp xp th t, gp v nh
tham chiu cho gia cc giy t lm vic; K xc nhn trn danh sch kim tra
lin quan ti qu trnh hon thin h s; Lu tr cc bng chng kim ton thu
thp, tho lun v thng nht vi cc thnh vin nhm kim ton trc ngy lp
BCKT....)
- Thi hn lu tr: Sau khi hon thnh vic hon thin HSKT, KTV khng
c xa hay hy b bt c ti liu kim ton no trc khi ht thi hn lu tr.
Thi hn lu tr HSKT ti thiu l 10 nm k t ngy lp BCKT hoc ngy lp
BCKT tp on
- Khi xt thy cn phi sa i ti liu kim ton lu tr hoc b sung ti
liu kim ton sau khi hon thin HSKT: KTV phi ghi chp v lu li trong
HSKT v l do sa i hoc b sung ti liu kim ton, ngi lp, ngi sot xt
v thi im thc hin vic sa i, b sung .
4.5. Lu tr h s kim ton (iu 18 N17/2012/N-CP)
- DNKT, chi nhnh DNKT nc ngoi ti Vit Nam phi thit k v thc hin
cc chnh sch v th tc duy tr tnh bo mt, an ton, ton vn, c kh nng
tip cn v phc hi c ca h s kim ton theo quy nh ca CMKiT.
- H s kim ton c th c lu tr bng giy hoc d liu in t.
- DNKT, chi nhnh DNKT nc ngoi ti Vit Nam phi thit k v thc hin
cc chnh sch v th tc v lu tr h s kim ton trong thi hn ti thiu l 10
42

nm k t ngy pht hnh bo co kim ton ca cuc kim ton theo quy nh ca
CMKiT.
4.6. Khai thc, s dng h s kim ton (iu 19 N17/2012/N-CP)
Ch c khai thc, s dng h s kim ton trong cc trng hp sau y:
- Theo quyt nh ca ngi c thm quyn ca DNKT, chi nhnh DNKT
nc ngoi ti Vit Nam trn c s m bo ngha v v tnh bo mt theo quy
nh ca Lut Kim ton c lp.
- Khi c yu cu ca To n nhn dn, Vin kim st nhn dn, C quan iu
tra, C quan thanh tra, Kim ton Nh nc, B Ti chnh v cc c quan, t chc
khc theo quy nh ca php lut.
- Khi c yu cu kim tra cht lng kim ton; gii quyt khiu ni, tranh
chp trong hot ng kim ton v cc yu cu khc theo quy nh ca php lut.
4.7. Tiu hu h s kim ton (iu 20 N17/2012/N-CP)
- H s kim ton ht thi hn lu tr, nu khng c quyt nh ca c
quan nh nc c thm quyn th c tiu hu theo quyt nh ca ngi i
din theo php lut ca DNKT hoc gim c ca chi nhnh DNKT nc ngoi
ti Vit Nam.
- H s kim ton lu tr ca DNKT, chi nhnh DNKT nc ngoi no th
DNKT, chi nhnh thc hin tiu hu.
- H s kim ton c lu tr bng giy th DNKT, chi nhnh DNKT nc
ngoi ti Vit Nam thc hin vic tiu hu h s kim ton bng cch t chy, ct,
x nh bng my hoc bng phng php khc nhng phi bo m cc thng tin,
s liu trong h s kim ton tiu hu khng th s dng li c.
- H s kim ton lu tr bng d liu in t c tiu hu ph hp vi quy
nh ca php lut c lin quan.
- Th tc tiu hy ti liu kim ton:
+ Ngi i din theo php lut ca DNKT, gim c ca chi nhnh DNKT
nc ngoi ti Vit Nam quyt nh thnh lp Hi ng tiu hy h s kim ton
ht thi hn lu tr. Thnh phn Hi ng phi c: lnh o DNKT hoc gim
c ca chi nhnh DNKT nc ngoi ti Vit Nam, i din ca b phn lu tr v
i din b phn chuyn mn;

43

+ Hi ng tiu hy h s kim ton phi tin hnh kim k, nh gi, phn

loi theo tng loi h s kim ton, lp Danh mc h s kim ton tiu hy v
Bin bn tiu hy h s kim ton ht thi hn lu tr;
+ Bin bn tiu hy h s kim ton ht thi hn lu tr phi lp ngay sau
khi tiu hy h s kim ton v phi ghi r cc ni dung: loi h s kim ton
tiu hy, kt lun v ch k ca cc thnh vin Hi ng tiu hy.
4.8. Lu tr, khai thc, s dng h s kim ton in t v h s, ti liu
v cc dch v khc (iu 21 N17/2012/N-CP)
- H s kim ton c lu tr bng d liu in t l cc bng t, a t...
phi c sp xp theo th t thi gian, c bo qun vi cc iu kin k
thut chng thoi ho chng t in t v chng tnh trng truy cp thng tin bt
hp php t bn ngoi.
- Trng hp h s kim ton c lu tr bng d liu in t trn thit b
c bit th phi lu tr cc thit b c tin ph hp m bo khai thc c khi cn
thit.
- Vic lu tr, khai thc, s dng v tiu hu h s kim ton c lu tr
bng d liu in t thc hin theo quy nh ti Ngh nh 17/2012/N-CP.
- Vic lp, bo qun lu tr, tiu hy v khai thc, s dng h s, ti liu v
cc dch v khc c thc hin nh i vi h s kim ton theo quy nh trn.
5. Bo co kim ton (Mc 2 Chng V Lut Kim ton c lp s
67/2011/QH12 , Mc 5 Chng 2 N 17/2012/N-CP)
5.1. Bo co kim ton (iu 16 mc 5 chng 2 N17/2012/N-CP)
- Bo co kim ton v BCTC v bo co kim ton v cc cng vic kim
ton khc ca cc i tng bt buc phi kim ton theo quy nh ca php lut
c lp theo quy nh ca CMKiT Vit Nam.
- KTV hnh ngh khng c k bo co kim ton cho mt n v c
kim ton qu 3 nm lin tc.
5.2. Bo co kim ton v BCTC (iu 46 Lut Kim ton c lp s
67/2011/QH12 v CMKiT 700)
(1) Bo co kim ton v BCTC c lp theo quy nh ca CMKiT v c
nhng ni dung sau y:
a) i tng ca cuc kim ton;
44

b) Trch nhim ca n v c kim ton v DNKT, chi nhnh DNKT

nc ngoi ti Vit Nam;
c) Phm vi v cn c thc hin cuc kim ton;
d) a im v thi gian lp bo co kim ton;
) kin kim ton v BCTC c kim ton;
e) Ni dung khc theo quy nh ca CMKiT.
(2) Ngy k bo co kim ton khng c trc ngy k BCTC.
(3) Bo co kim ton phi c ch k ca KTV hnh ngh do DNKT, chi
nhnh DNKT nc ngoi ti Vit Nam giao ph trch cuc kim ton v ngi i
din theo php lut ca DNKT hoc ngi c y quyn bng vn bn ca ngi
i din theo php lut. Ngi c y quyn bng vn bn ca ngi i din
theo php lut phi l KTV hnh ngh.
(4) Bo co kim ton v BCTC hp nht ca tp on, tng cng ty theo
m hnh cng ty m - cng ty con c thc hin theo quy nh ca CMKiT.
(Xem thm Phn IV.4 tm tt cc quy nh ca CMKiT 700, 705, 706)
5.3. Bo co kim ton v cc cng vic kim ton khc (iu 47 Lut
Kim ton c lp s 67/2011/QH12 v CMKiT 800)
Bo co kim ton v cc cng vic kim ton khc c lp trn c s quy
nh ti iu 46 ca Lut Kim ton c lp v CMKiT ph hp vi tng cuc
kim ton.
(Xem thm Phn VI.1 tm tt cc quy nh ca CMKiT 800, 805, 810)
5.4. Gii trnh v cc ni dung ngoi tr trong bo co kim ton (iu 17
mc 5 chng 2 N17/2012/N-CP)
- C quan qun l nh nc c thm quyn trong tng lnh vc lin quan c
quyn yu cu DNKT, chi nhnh DNKT nc ngoi ti Vit Nam, DNKT nc
ngoi cung cp dch v kim ton qua bin gii, n v c kim ton gii trnh
trc tip hoc bng vn bn v cc ni dung ngoi tr trong bo co kim ton.
- Ch tch cng ty, Hi ng qun tr, Hi ng thnh vin ca n v c
kim ton c quyn yu cu DNKT, chi nhnh DNKT nc ngoi ti Vit Nam,
DNKT nc ngoi cung cp dch v kim ton qua bin gii gii trnh trc tip
hoc bng vn bn v cc ni dung ngoi tr trong bo co kim ton.
45

- Khi c yu cu ca c quan nh nc c thm quyn trong tng lnh vc

lin quan, ca Ch tch cng ty, Hi ng qun tr, Hi ng thnh vin ca n v
c kim ton, DNKT, chi nhnh DNKT nc ngoi ti Vit Nam, DNKT nc
ngoi cung cp dch v kim ton qua bin gii v n v c kim ton c trch
nhim gii trnh trc tip hoc bng vn bn.
5.5. kin kim ton (iu 48 Lut Kim ton c lp s 67/2011/QH12)
- Cn c vo kt qu kim ton, KTV hnh ngh v DNKT, chi nhnh
DNKT nc ngoi ti Vit Nam phi a ra kin v BCTC v cc ni dung khc
c kim ton theo quy nh ca CMKiT.
- B Ti chnh quy nh ni dung khng c ngoi tr trong bo co kim
ton ph hp vi CMKiT.
- C quan qun l nh nc c thm quyn, i din ch s hu i vi n
v c kim ton c quyn yu cu DNKT, chi nhnh DNKT nc ngoi ti Vit
Nam v n v c kim ton gii trnh v cc ni dung ngoi tr trong bo co
kim ton.
6. Trch nhim ca KTV v DNKT lin quan n gian ln (CMKiT 240)
a) Khi nim (on 11):
- Gian ln: L hnh vi c do mt hay nhiu ngi trong Ban qun tr
(BQT)/Ban Gim c (BG), cc nhn vin hoc bn th ba thc hin bng cc
hnh vi gian di thu li bt chnh hoc bt hp php (V d v hnh vi gian ln
nh gi mo h s, c khng ghi chp cc giao dch, hoc c cung cp cc gii
trnh sai cho KTV...)
- Cc yu t dn n ri ro c gian ln: L cc s kin hoc iu kin phn
nh mt ng c hoc p lc phi thc hin hnh vi gian ln hoc to c hi thc
hin hnh vi gian ln.
b) Trch nhim ca cc bn i vi gian ln:
b.1) Trch nhim ca BG/BQT n v c kim ton (on 04):
BG n v c trch nhim ngn nga (c bit l gim bt cc c hi thc
hin hnh vi gian ln) v pht hin gian ln, k c cam kt to ra vn ha trung
thc v hnh vi c o c trong n v.
BQT n v c trch nhim gim st hot ng ca BG v phi xem xt
kh nng xy ra hnh vi khng ch kim sot hoc hnh ng gy nh hng
khng thch hp n quy trnh lp v trnh by BCTC, v d vic BG c gng
46

iu chnh kt qu kinh doanh cc nh phn tch hiu khng ng v hiu qu

hot ng v kh nng sinh li ca n v c kim ton.
b.2) Trch nhim ca KTV v DNKT (on 05-08):
Khi thc hin kim ton, KTV chu trch nhim t c s m bo hp l
rng liu BCTC, xt trn phng din tng th, c cn sai st trng yu do gian ln
hoc nhm ln hay khng. Do nhng hn ch vn c ca kim ton nn c ri ro
kh trnh khi l k c khi cuc kim ton c lp k hoch v thc hin theo
quy nh ca CMKiT th KTV vn c th khng pht hin c mt s sai st c
nh hng trng yu n BCTC, c bit l cc sai st do gian ln. Ri ro c sai
st trng yu do gian ln cao hn ri ro c sai st trng yu do nhm ln, v gian
ln c th c thc hin mt cch tinh vi, c t chc cht ch, c hnh ng
che du, c s thng ng ca nhiu ngi, nhiu cp...
c) Cc yu cu i vi KTV v DNKT (on 12-43, A7-A67):
- Thi hoi nghi ngh nghip: KTV phi lun duy tr thi hoi nghi
ngh nghip trong sut cuc kim ton. K c khi KTV bit v tnh trung thc
v chnh trc ca BG/BQT ca n v c kim ton th KTV vn phi nhn
thc c kh nng c th tn ti sai st trng yu do gian ln, lin tc t cu hi
xem cc thng tin v bng chng kim ton thu c c du hiu ca sai st trng
yu do gian ln hay khng, xem xt tin cy ca cc thng tin c s dng lm
bng chng kim ton v kim sot vic lp v duy tr cc thng tin .
CMKiT khng yu cu KTV phi xc minh tnh xc thc ca cc ti liu v
KTV cng khng c o to tr thnh chuyn gia v cng khng c coi l
chuyn gia trong vic xc minh tnh xc thc . Tuy nhin, khi xc nh c cc
vn lm KTV tin rng mt ti liu c th khng xc thc hoc cc iu khon
trong ti liu b chnh sa m khng c thng bo th KTV c th iu tra
thm bng cc th tc nh xc nhn trc tip vi bn th ba hoc s dng chuyn
gia xc minh tnh xc thc ca ti liu .
- Tho lun nhm kim ton: Cuc tho lun ny phi c bit tp trung
vo ni dung v cch thc m BCTC ca n v c kim ton d c sai st trng
yu do gian ln, k c vic gian ln c th xy ra nh th no.
- Th tc nh gi ri ro v cc hot ng lin quan: Khi thc hin th tc
nh gi ri ro v cc hot ng lin quan nhm tm hiu v n v c kim ton
v mi trng hot ng ca n v, bao gm kim sot ni b, KTV phi thc
hin cc th tc thu thp thng tin nhm xc nh ri ro c sai st trng yu do
gian ln, bao gm cc th tc: Phng vn BG, BQT v cc i tng khc trong
n v c kim ton; nh gi cc mi quan h bt thng hoc ngoi d kin
c xc nh trong qu trnh thc hin th tc phn tch v cc thng tin khc
thu thp c cho thy du hiu v ri ro c sai st trng yu do gian ln hay
47

khng; nh gi cc yu t dn n ri ro c gian ln (ng c, p lc hoc c

hi d n gian ln).
- Xc nh v nh gi ri ro c sai st trng yu do gian ln: KTV phi
xc nh v nh gi ri ro c sai st trng yu do gian ln cp BCTC v
cp c s dn liu ca cc nhm giao dch, s d ti khon v thng tin thuyt
minh, ng thi, lun phi gi nh rng c ri ro c gian ln trong vic ghi nhn
doanh thu nh gi xem loi doanh thu no, giao dch hoc c s dn liu no
lin quan n doanh thu m c th dn n cc ri ro . KTV phi coi cc ri ro
c sai st trng yu do gian ln c nh gi l cc ri ro ng k v phi tm
hiu cc kim sot ca n v lin quan n cc ri ro .
- Bin php x l i vi ri ro c sai st trng yu do gian ln c
nh gi:
+ Bin php x l tng th - p dng i vi ri ro c sai st trng yu do
gian ln c nh gi cp BCTC: Bao gm: Nng cao thi hoi nghi
ngh nghip; Phn cng v gim st nhn s da trn kin thc, k nng v nng
lc ca cc c nhn s c giao trch nhim chnh trong cuc kim ton; nh
gi vic la chn v p dng cc chnh sch k ton ca n v, c bit l chnh
sch lin quan n cc c tnh v xt on ch quan v cc giao dch phc tp, c
du hiu gian ln trong vic lp BCTC; Thay i hoc b sung mt s yu t
khng th d on trc c khi la chn ni dung, lch trnh v phm vi ca cc
th tc kim ton.
+ Th tc kim ton p dng i vi ri ro c sai st trng yu do gian
ln cp c s dn liu c nh gi: Gm thit k, thc hin cc th tc
kim ton tip theo c ni dung, lch trnh v phm vi tng ng vi kt qu nh
gi ri ro.
KTV phi lun coi ri ro BG khng ch kim sot l loi ri ro c sai st
trng yu do gian ln v l ri ro ng k v phi thit k, thc hin cc th tc
kim ton : Kim tra tnh thch hp ca cc bt ton ghi s v cc iu chnh
khc trong khi lp BCTC; Sot xt cc c tnh k ton xem c s thin lch
hay khng v nh gi xem cc tnh hung pht sinh s thin lch (nu c) c th
hin ri ro c sai st trng yu do gian ln hay khng; nh gi l do kinh t i
vi cc nghip v quan trng pht sinh ngoi qu trnh kinh doanh bnh thng
ca n v, hoc KTV xt on thy c biu hin bt thng; Cc th tc khc
(nu cn)
- nh gi bng chng kim ton: KTV phi nh gi cc th tc phn tch
thc hin giai on cui cuc kim ton xem c du hiu cho thy c ri ro v
sai st trng yu do gian ln m cha c pht hin trc hay khng.

48

KTV phi nh gi sai st xc nh (nu c) c phi l biu hin ca gian

ln hay khng v nh gi tc ng ca sai st i vi cc kha cnh khc ca
cuc kim ton, c bit l tnh tin cy ca cc gii trnh ca BG. KTV phi lun
lu rng gian ln thng khng phi l c bit. Nu xc nh c mt sai st m
KTV tin rng sai st lin quan n gian ln v c s tham gia ca BG (c
bit l lnh o cp cao), th KTV phi xem xt li nh gi ca mnh v ri ro c
sai st trng yu do gian ln v nh hng ca sai st ti ni dung, lch trnh,
phm vi cc th tc kim ton, tin cy ca cc bng chng thu thp c
trc , ...
Khi KTV khng nh BCTC c sai st trng yu, hoc khng th kt lun
c BCTC c sai st trng yu do gian ln hay khng th KTV phi nh gi cc
tc ng i vi cuc kim ton theo quy nh ca CMKiT s 450 v s 700.
- KTV khng th tip tc HKT: KTV phi cn nhc vic khng tip tc
thc hin HKT trong cc tnh hung nh: n v khng thc hin bin php ph
hp x l gian ln; KTV nhn thy c ri ro ng k do gian ln mang tnh
trng yu v lan ta; hoc KTV lo ngi v nng lc hoc tnh chnh trc ca BG
hoc BQTKhi , KTV phi xc nh trch nhim ngh nghip v trch nhim
php l c lin quan, nu cn thit th phi xin kin chuyn gia t vn php lut.
Trng hp rt khi HKT th KTV phi trao i vi BG/BQT n v v bo
co vi i tng ch nh thc hin cuc kim ton hoc c quan qun l c
thm quyn (nu c quy nh).
- Trao i vi BG/BQT n v c kim ton v c quan qun l, c
quan php lut c lin quan: Nu xc nh c hnh vi gian ln hoc thu thp
c thng tin cho thy c th c hnh vi gian ln th KTV phi trao i kp thi
vi cp qun l thch hp ca n v v xc nh trch nhim bo co vi c quan
qun l lin quan (nu c). KTV c th phi xin kin ca chuyn gia t vn php
lut xc nh s cn thit phi bo co v cc gian ln vi c quan qun l, c
quan php lut c lin quan.
Nu xc nh c hoc c nghi ng hnh vi gian ln c lin quan n
BG, cc nhn vin gi vai tr quan trng trong kim sot ni b hoc nhng
ngi khc m hnh vi gian ln dn n sai st trng yu trong BCTC th KTV
phi trao i kp thi vi BQT.
7. Trch nhim ca KTV v DNKT i vi hnh vi khng tun th php
lut v cc quy nh (CMKiT 250)
a) Khi nim (on 11):
Hnh vi khng tun th: L cc hnh vi b st hay vi phm ca n v c
kim ton, bt k c hay v , tri vi php lut v cc quy nh hin hnh. Cc
hnh vi ny bao gm cc giao dch do n v thc hin di danh ngha ca n v
49

hoc do Ban qun tr, Ban Gim c hoc nhn vin thc hin thay mt n v.
Hnh vi khng tun th khng bao gm cc vn mang tnh c nhn (khng lin
quan n hot ng kinh doanh ca n v) do Ban qun tr, Ban Gim c hoc
nhn vin ca n v gy ra;
Php lut v cc quy nh: L nhng vn bn quy phm php lut do cc c
quan c thm quyn ban hnh (Quc hi, U ban Thng v Quc hi, Ch tch
nc, Chnh ph, Th tng Chnh ph, cc B v c quan ngang B, c quan
thuc Chnh ph; vn bn lin tch ca cc c quan, t chc c thm quyn, Hi
ng Nhn dn v U ban Nhn dn cc cp v cc c quan, t chc khc theo quy
nh ca php lut); cc vn bn do cp trn, t chc ngh nghip, doanh nghip v
t chc quy nh khng tri vi php lut m n v c kim ton phi tun th.
C quan Nh nc c thm quyn m KTV c trch nhim phi bo co: L
y ban Chng khon Nh nc (nu n v c kim ton l cng ty i chng,
t chc pht hnh chng khon, t chc kinh doanh chng khon, qu u t
chng khon), Ngn hng Nh nc (nu n v c kim ton l t chc tn
dng), Cc Qun l v gim st Bo him (nu n v c kim ton l doanh
nghip bo him, doanh nghip ti bo him, mi gii bo him) v cc c quan,
t chc khc theo quy nh php l c lin quan.
b) Trch nhim:
b.1) Trch nhim ca BG/BQT n v c kim ton (on 03, A1A6):
Trch nhim ca BG n v, di s gim st ca BQT, l m bo rng
cc hot ng ca n v c thc hin theo php lut v cc quy nh, bao gm
vic tun th cc iu khon ca lut v cc quy nh v cc s liu v thuyt minh
c trnh by trn BCTC. BG c trch nhim thit k v thc hin cc KSNB
ngn nga, pht hin v x l nhng hnh vi khng tun th php lut v cc
quy nh trong n v.
b.2) Trch nhim ca KTV v DNKT (on 04-08, A1-A6):
Thc hin cc quy nh ca CMKiT s gip KTV pht hin cc sai st trng
yu ca BCTC do hnh vi khng tun th php lut v cc quy nh, tuy nhin,
KTV khng c trch nhim ngn nga v khng th k vng KTV pht hin hnh
vi khng tun th ca n v c kim ton i vi tt c cc lut v quy nh c
lin quan.
KTV s rt kh nhn bit cc hnh vi khng tun th nu nh hnh vi t
lin quan n cc s kin v giao dch phn nh trong BCTC, hoc hnh vi khng
tun th c lin quan n cc hnh ng nhm che giu, nh s cu kt, gi mo,
c tnh b st giao dch, BG khng ch kim sot hoc c gii trnh sai vi
50

KTV, hoc mt hnh ng c c coi l hnh vi khng tun th php lut v cc

quy nh hay khng hon ton ph thuc vo phn quyt ca ta n.
CMKiT phn bit trch nhim ca KTV lin quan n vic xem xt tnh tun
th php lut ca n v i vi 2 nhm php lut v cc quy nh sau:
Nhm 1 Php lut v cc quy nh c nh hng trc tip n cc s liu,
thuyt minh trn BCTC (v d, php lut v k ton, thu): KTV c trch nhim
thu thp y bng chng kim ton thch hp v vic tun th cc lut v quy
nh ny.
Nhm 2- Php lut v cc quy nh khc khng c nh hng trc tip n
cc s liu, v thuyt minh trn BCTC nhng hnh vi khng tun th php lut v
cc quy nh ny c th c nh hng trng yu n BCTC (v d, vic tun th
cc iu khon trong giy php hot ng, tun th cc yu cu v nng lc ti
chnh, hoc tun th yu cu v mi trng): KTV ch c trch nhim gii hn
trong vic thc hin cc th tc kim ton c th pht hin cc hnh vi khng
tun th php lut v cc quy nh c th c nh hng trng yu n BCTC.
c) Xem xt v tnh tun th php lut v cc quy nh (on 12-17, A7A12)
Khi lp k hoch v thc hin kim ton, KTV v DNKT phi c thi
thn trng ngh nghip, phi ch n hnh vi khng tun th php lut dn n
sai st nh hng trng yu n BCTC. Nu lut php quy nh hoc mt hp
ng kim ton c yu cu phi bo co v vic tun th nhng iu khon nht
nh ca cc quy nh php lut, KTV v DNKT phi lp k hoch kim tra vic
tun th ca n v c kim ton v nhng iu khon ny.
- lp k hoch kim ton, KTV phi c s hiu bit chung v khun kh
php lut v cc quy nh lin quan n hot ng v ngnh ngh kinh doanh ca
n v c kim ton; phi nm c cch thc, bin php m n v thc hin
m bo tun th php lut v cc quy nh .
- KTV phi tin hnh cc th tc cn thit xc nh hnh vi khng tun
th php lut v cc quy nh khc c th nh hng trng yu n BCTC, bao
gm:
+ Phng vn BG/BQT n v c kim ton v vic tun th php lut v
cc quy nh;
+ Kim tra cc vn bn, ti liu trao i gia n v c kim ton vi cc
c quan cp php hoc c quan qun l nh nc, n v cp trn (nu c).

51

- KTV phi yu cu BG/BQT cung cp gii trnh bng vn bn v vic n

v thng bo cho KTV v ton b hnh vi khng tun th, hoc nghi ng khng
tun th php lut v cc quy nh m n v bit v cn xem xt nh hng
trong qu trnh lp BCTC.
d) Cc th tc kim ton khi pht hin hoc nghi ng c hnh vi khng
tun th php lut v cc quy nh (on 18-21, A13-A18)
- Khi nhn bit c thng tin lin quan n hnh vi khng tun th hoc
nghi ng khng tun th php lut v cc quy nh, KTV phi tm hiu v bn
cht, hon cnh xut hin hnh vi v nhng thng tin b sung nh gi nh
hng c th c n BCTC, bao gm: Kh nng xy ra hu qu v ti chnh, thm
ch dn n ri ro buc n v c kim ton phi ngng hot ng; S cn thit
phi gii trnh hu qu v ti chnh trong phn Thuyt minh BCTC; Mc nh
hng n tnh trung thc v hp l ca BCTC
- Nu nghi ng c hnh vi khng tun th, KTV phi tho lun vi
BG/BQT n v. Nu BG/BQT khng cung cp c thng tin chng minh
rng n v tun th php lut v cc quy nh v KTV xt on thy nh
hng ca vic nghi ng c hnh vi khng tun th php lut i vi BCTC l
trng yu th KTV phi cn nhc s cn thit ca vic tham kho kin chuyn gia
t vn php lut.
- Nu khng th thu thp c y thng tin xo b nghi ng v hnh
vi khng tun th php lut v cc quy nh, KTV v DNKT phi nh gi nh
hng ca vic thiu bng chng thch hp i vi kin kim ton.
- KTV v DNKT phi phn tch hu qu ca vic khng tun th php lut
lin quan n kha cnh khc ca cuc kim ton, nht l i vi tin cy vo cc
gii trnh bng vn bn.
) Bo co v pht hin hoc nghi ng c hnh vi khng tun th (on
22-28, A19-A20):
- Bo co vi BQT n v:
+ KTV phi thng bo vi BQT nhng vn lin quan n hnh vi khng
tun th php lut v cc quy nh m KTV nhn thy trong qu trnh kim ton,
tr khi cc vn r rng l khng ng k. i vi hnh vi khng tun th l
do c v trng yu th phi thng bo vn ny cho BQT ngay khi c th.
+ Nu nghi ng BG hoc BQT c lin quan n hnh vi khng tun th,
KTV phi thng bo vi cp cao hn trong n v, nh i hi ng c ng, Ban
kim sot. KTV c th cn tham kho kin chuyn gia t vn php lut xc
nh xem cp no cn c thng bo.
52

- Bo co (vi ngi s dng BCKT) v hnh vi khng tun th trong

BCKT:
+ Nu KTV kt lun hnh vi khng tun th c nh hng trng yu nhng
khng c phn nh ng trong BCTC th KTV phi a ra kin kim ton
dng ngoi tr hoc kin tri ngc v BCTC.
+ Nu BG hoc BQT ngn cn KTV thu thp bng chng kim ton
nh gi hnh vi khng tun th nh hng trng yu n BCTC th KTV phi a
ra kin kim ton dng ngoi tr hoc t chi a ra kin v BCTC do hn ch
phm vi kim ton.
+ Nu do hn ch phm vi kim ton m KTV khng th xc nh liu hnh
vi khng tun th c xy ra hay khng th KTV phi nh gi mc nh hng
ca vn ny n kin kim ton.
- Bo co v hnh vi khng tun th cho c quan c thm quyn
+ Nu pht hin c hnh vi khng tun th php lut v cc quy nh: KTV
phi c trch nhim bo co vi cc c quan Nh nc c thm quyn, thng bo
vi i din ch s hu ca n v c kim ton (Ch tch cng ty, Hi ng
qun tr, Hi ng thnh vin v i din ch s hu khc (nu c) theo quy nh
ca php lut) v cc i tng bn ngoi n v c kim ton (nu c).
+ Nu nghi ng c hnh vi khng tun th php lut v cc quy nh: KTV
phi thc hin cc th tc kim ton b sung lm r nghi ng, ng thi phi
xc nh xem KTV c trch nhim bo co v cc nghi ng ny vi cc c quan
Nh nc c thm quyn, thng bo vi i din ch s hu v cc i tng bn
ngoi n v c kim ton hay khng.
8. Trao i cc vn quan trng pht sinh khi kim ton vi BQT n
v c kim ton (CMKiT 260)
a/ Khi nim (on 10)
Ban qun tr: L mt b phn c trch nhim gim st vic iu hnh hot
ng v thc hin ngha v gii trnh, k c trch nhim gim st vic lp v trnh
by BCTC ca n v c kim ton. Ty theo tng n v, Ban qun tr c th
bao gm Hi ng qun tr, Hi ng qun l hoc Hi ng thnh vin, trong
c th bao gm c cc thnh vin Ban Gim c. Trong doanh nghip t nhn, Ban
qun tr c th ch l mt ngi c trch nhim ph duyt BCTC m cng vic ny
thng do ch s hu ng thi l Gim c thc hin.
Ban Gim c: L nhng ngi c trch nhim trc tip qun l v iu
hnh hot ng ca doanh nghip, t chc hoc cc chc danh khc theo quy nh
53

ca iu l cng ty hoc vn bn ca cp qun l c thm quyn v t chc b

my hot ng ca t chc. Ty theo tng n v, Ban Gim c c th bao gm
ton b hoc mt s thnh vin trong Ban qun tr ca n v, v d Gim c
ng thi l thnh vin Ban qun tr, hoc ch s hu ng thi l Gim c i
vi doanh nghip t nhn. Thnh vin Ban Gim c bao gm nhng ngi c
chc danh: Tng Gim c, Ph Tng Gim c, Gim c, Ph Gim c Cng
ty, hoc c th l Gim c, Ph Gim c Chi nhnh Cng ty.
b/ Trch nhim (on 05-07)
KTV c trch nhim trao i vi BQT n v c kim ton v cc vn
quan trng theo quy nh ca CMKiT, ngoi ra, CMKiT khng yu cu KTV phi
thc hin cc th tc c th nhm pht hin cc vn khc trao i vi BQT.
CMKiT cng khng hn ch cc vn m KTV c th trao i vi BQT n v.
Tuy nhin, cn lu l php lut v cc quy nh c lin quan c th hn ch vic
KTV trao i mt s vn nht nh vi BQT n v c kim ton, v d, cc
thng tin c th nh hng n qu trnh iu tra ca c quan chc nng v hnh
vi vi phm hoc nghi ng c hnh vi vi phm php lut. Trong nhng trng hp
, KTV cn tham kho kin ca cc chuyn gia t vn php lut.
BG n v c kim ton cng c trch nhim trao i vi BQT n v
v nhng vn qun tr cn quan tm. Vic trao i ca KTV i vi BQT khng
lm gim trch nhim trao i ca BG v ngc li.
c/ Xc nh i tng cn trao i trong BQT n v c kim ton
(on 11-13, A1-A8)
Ty theo c im, c cu t chc ca n v c kim ton m KTV phi
xc nh thnh vin no ph hp trong BQT n v c kim ton m KTV
cn trao i thng tin khi thc hin kim ton. Khi trao i cc vn vi mt b
phn hoc mt c nhn c th trong BQT, KTV phi xc nh xem c cn trao i
li vi ton b BQT hay khng.
d/ Cc vn cn trao i (on 14-17, A9-A23)
KTV phi trao i vi BQT n v c kim ton cc vn sau:
+ Trch nhim ca KTV trong cuc kim ton BCTC (KTV c trch nhim
a ra kin v BCTC do BG n v chu trch nhim lp v trnh by di s
gim st ca BQT n v. Vic thc hin kim ton BCTC khng lm gim trch
nhim ca BG hoc BQT n v c kim ton).
+ Cc ni dung chnh v phm vi v lch trnh thc hin cuc kim ton theo
k hoch.
54

+ Cc pht hin quan trng khi thc hin kim ton, bao gm: Nhn xt v
kha cnh nh tnh ca cng vic k ton ca n v, gm chnh sch k ton, c
tnh k ton v cc thng tin cng b trong BCTC; Nhng kh khn pht sinh
trong qu trnh kim ton; Cc vn quan trng pht sinh trong qu trnh kim
ton c KTV trc tip trao i hay lp thnh vn bn gi BG n v; Cc vn
cn BG v BQT gii trnh bng vn bn; Cc vn khc m KTV xt on l
quan trng i vi vic gim st qu trnh lp v trnh by BCTC (nu c)
+ Tnh c lp ca KTV (i vi trng hp n v c kim ton l t
chc nim yt)
/ Qu trnh trao i (on 18-22, A28-A44)
KTV phi kp thi trao i bng li hoc bng vn bn vi BQT n v v
cc vn nu trn. Khi trao i bng li, KTV phi ghi li ni dung vn
trao i, thi gian thc hin v nhng ngi tham gia trao i. Trng hp trao
i bng vn bn, KTV phi lu trong HSKT vn bn trao i.
KTV phi nh gi xem ni dung trao i 2 chiu gia KTV vi BQT n
v c kim ton tho ng cho mc ch ca cuc kim ton hay cha. Nu
thy ni dung trao i cha , KTV phi nh gi mc nh hng (nu c)
n qu trnh nh gi ca KTV v ri ro c sai st trng yu v kh nng thu thp
y bng chng kim ton thch hp, ng thi thc hin thm cc bin php
khc phc ph hp.
9. Trao i v nhng khim khuyt trong KSNB vi BQT v BG n
v c kim ton (CMKiT 265)
9.1. Khi nim (on 06)
Khim khuyt trong kim sot ni b: Khim khuyt ny tn ti khi: (i) Cch
thc thit k, thc hin hoc vn hnh mt kim sot khng th ngn chn, hoc
pht hin v sa cha mt cch kp thi nhng sai st trong BCTC; hoc (ii)Thiu
mt kim sot cn thit ngn chn, hoc pht hin v sa cha mt cch kp
thi nhng sai st trong BCTC.
Khim khuyt nghim trng trong kim sot ni b: L mt hoc nhiu
khim khuyt trong kim sot ni b kt hp li m theo xt on chuyn mn ca
KTV l nghim trng v cn s lu ca BQT n v c kim ton.
9.2. Ni dung v hnh thc trao i (on 07-11, A1-A30)
Da trn c s cng vic kim ton thc hin, nu pht hin c khim
khuyt trong KSNB, KTV phi xc nh xem liu mt khim khuyt ring l hay
55

cc khim khuyt kt hp li c to nn nhng khim khuyt nghim trng hay

khng.
KTV phi trao i bng vn bn (v d, di hnh thc th qun l) mt
cch kp thi vi BQT n v c kim ton v cc khim khuyt nghim trng
trong KSNB c pht hin trong qu trnh kim ton.
ng thi, KTV cng phi trao i mt cch kp thi vi BG v cp qun
l ph hp ca n v c kim ton v cc khim khuyt nghim trng m KTV
trao i hoc c nh trao i vi BQT v cc khim khuyt khc trong
KSNB c pht hin trong qu trnh kim ton m KTV xt on thy l nghim
trng v cn s lu ca BG n v c kim ton.
Trong vn bn trao i, KTV phi m t cc khim khuyt, nh hng tim
tng ca cc khim khuyt v cung cp y thng tin gip BQT v BG
n v c kim ton hiu c bi cnh ca thng tin trao i (bao gm gii
thch mc ch ca cuc kim ton l ch a ra kin v BCTC, do , cng
vic kim ton bao gm xem xt KSNB lin quan n qu trnh lp v trnh by
BCTC thit k cc th tc kim ton ph hp, nhng khng nhm mc ch a
ra kin v tnh hu hiu ca KSNB v cc vn KTV bo co ch bao gm cc
khim khuyt pht hin trong qu trnh kim ton m KTV cho l nghim trng v
cn bo co vi BQT v BG n v c kim ton).
10. Kim sot cht lng doanh nghip thc hin kim ton, v sot xt
bo co ti chnh, dch v m bo v cc dch v lin quan khc (VSQC1) v
kim sot cht lng hot ng kim ton BCTC (CMKiT 220)
10.1. Kim sot cht lng doanh nghip thc hin kim ton, v sot xt
bo co ti chnh, dch v m bo v cc dch v lin quan khc (VSQC1)
a/ Khi nim (on 12)
Sot xt vic KSCL hp ng dch v: L quy trnh c thit k v thc
hin ti ngy hoc trc ngy pht hnh bo co, nhm a ra s nh gi khch
quan v cc xt on quan trng ca nhm thc hin hp ng dch v v cc kt
lun ca nhm hnh thnh bo co. Vic sot xt KSCL hp ng dch v ch p
dng cho cc cuc kim ton BCTC ca cc t chc nim yt v cc hp ng
dch v khc (nu c) m DNKT cho rng vic sot xt KSCL hp ng dch v
l cn thit;
Ngi sot xt vic KSCL ca hp ng dch v: L thnh vin BG, mt
c nhn khc trong hoc t bn ngoi DNKT, c nng lc ph hp hoc nhm cc
c nhn ni trn, nhng khng phi l thnh vin ca nhm thc hin hp ng
dch v, c y kinh nghim v thm quyn ph hp a ra nh gi khch
56

quan v cc xt on quan trng v cc kt lun m nhm thc hin hp ng dch

v a ra hnh thnh bo co;
Kim tra: L th tc kim tra c p dng i vi hp ng dch v
hon thnh, c thit k cung cp bng chng v s tun th ca nhm thc
hin hp ng dch v i vi cc chnh sch v th tc KSCL ca DNKT;
Gim st: L quy trnh xem xt v nh gi lin tc v h thng KSCL ca
DNKT, bao gm kim tra li nh k mt s hp ng dch v hon thnh c
la chn nhm cung cp cho DNKT s m bo hp l rng h thng KSCL ca
doanh nghip hot ng hu hiu;
C nhn bn ngoi doanh nghip c nng lc ph hp: L ngi khng
thuc DNKT, c trnh chuyn mn, nng lc v kinh nghim c th gi vai
tr ngi sot xt vic KSCL tng ng vi thnh vin BG ph trch tng th
hp ng dch v, v d, thnh vin BG ca mt DNKT khc hoc c nhn c
kinh nghim ph hp ca t chc ngh nghip m cc hi vin ca t chc ngh
nghip ny c th thc hin kim ton v sot xt thng tin ti chnh qu kh hoc
dch v m bo v cc dch v lin quan khc, hoc l ngi ca mt t chc c
cung cp cc dch v KSCL ph hp.
b/ Yu cu (on 16 56, A2-A72):
DNKT phi xy dng v duy tr h thng kim sot cht lng bao gm cc
chnh sch v th tc cho 6 yu t sau:
b1) Trch nhim ca BG v cht lng trong DNKT;
b2) Chun mc v cc quy nh v o c ngh nghip c lin quan;
b3) Chp nhn v duy tr quan h khch hng v cc hp ng dch v c
th;
b4) Ngun nhn lc;
b5) Thc hin hp ng dch v;
b6) Gim st.
DNKT phi quy nh bng vn bn v cc chnh sch v th tc v phi ph
bin cc chnh sch v th tc ny cho tt c cn b, nhn vin ca doanh nghip.
b.1/ Trch nhim ca BG v cht lng trong DNKT (on 18-19, A4A6): Tng Gim c/Gim c/ hoc Ch tch Hi ng thnh vin DNKT chu
trch nhim cao nht i vi h thng KSCL ca doanh nghip v phi m bo
bt c c nhn no c phn cng trch nhim iu hnh h thng KSCL ca DN
57

cng c y kinh nghim, kh nng ph hp v c quyn hn cn thit thc

hin trch nhim .
b.2/ Chun mc v cc quy nh v o c ngh nghip c lin quan
(on 20-25, A7-A17): DNKT phi xy dng cc chnh sch v th tc m
bo DNKT v tt c cn b, nhn vin ca doanh nghip tun th chun mc v
cc quy nh v o c ngh nghip c lin quan. V d v cc chnh sch, th tc
bao gm:
- Ph bin cc yu cu v tnh c lp cho cn b, nhn vin ca doanh
nghip v cc i tng khc c lin quan (nu cn);
- Xc nh v nh gi cc trng hp v cc mi quan h c th e da n
tnh c lp, v c bin php thch hp loi tr hoc gim s e da xung
mc c th chp nhn c;
- m bo doanh nghip c thng bo v cc trng hp vi phm quy
nh v tnh c lp v c cc bin php thch hp gii quyt cc trng hp vi
phm .
- t ra cc tiu ch xc nh s cn thit ca cc bin php bo v nhm
gim nguy c t s quen thu c xung mc c th chp nhn c khi giao trch
nhi m cho mt thnh vin BG/KTV hnh ngh thc hin hp ng dch v cho
mt khch hng trong mt thi gian di;
- i vi vic kim ton BCTC t chc nim yt: Phi lun chuyn thnh
vin BG ph trch tng th cuc kim ton, v KTV hnh ngh ph trch cuc
kim ton v cc i tng khc (nu cn), sau mt thi gian nht nh
b.3/ Chp nhn, duy tr quan h khch hng v cc hp ng dch v c
th (on 26-28, A18-A23): DNKT phi xy dng cc chnh sch v th tc v
vi c chp nhn, duy tr quan h khch hng v cc hp ng dch v c th c
s m bo hp l rng DNKT ch chp nhn hoc duy tr quan h khch hng v
cc hp ng dch v nu DNKT:
- C nng lc chuyn mn v kh nng thc hin hp ng dch v,
bao gm thi gian v cc ngun lc cn thit;
- C th tun th chun mc v cc quy nh v o c ngh nghip c lin
quan;
- xem xt tnh chnh trc ca n v c kim ton/khch hng v
khng c thng tin no lm cho DNKT kt lun rng n v c kim ton/khch
hng thiu chnh trc.
58

b.4/ Ngun nhn lc (on 29-31, A24-A31): DNKT phi xy dng cc

chnh sch v th tc m bo c nhn s vi trnh chuyn mn, nng lc
v cam kt tun th cc nguyn tc o c ngh nghip cn thit thc hin hp
ng dch v theo cc chun mc ngh nghip, php lut v cc quy nh c lin
quan v cho php DNKT pht hnh bo co ph hp vi hon cnh c th.
b.5/ Thc hin hp ng dch v (on 32-47, A32-A63): DNKT phi xy
dng cc chnh sch v th tc m bo cc hp ng dch v c thc hin
theo cc chun mc ngh nghip, php lut v cc quy nh c lin quan v DNKT
pht hnh bo co ph hp vi hon cnh c th. Cc chnh sch v th tc phi
bao gm vic tng cng tnh nht qun ca cht lng hp ng dch v, trch
nhim gim st v trch nhim sot xt. Cc chnh sch v th tc sot xt ca
DNKT phi c xc nh da trn nguyn tc cc thnh vin trong nhm thc
hin hp ng dch v c nhiu kinh nghim hn thc hin sot xt cng vic ca
cc thnh vin t kinh nghim hn trong nhm.
- Tham kho kin t vn: i vi cc vn phc tp hoc d gy tranh
ci, DNKT phi m bo thc hin vic tham kho kin t vn thch hp, phi c
sn ngun lc tha ng c th thc hin vic tham kho kin t vn. Ni
dung, phm vi, kt lun t vic tham kho kin t vn phi c lu li v phi
c cc bn (bn tham kho kin v bn t vn) cng thng nht v m bo
thc hin cc kt lun .
- Sot xt vic KSCL hp ng dch v: nh gi khch quan v cc xt
on quan trng ca nhm thc hin hp ng dch v v cc kt lun ca nhm
hnh thnh bo co, DNKT phi xy dng cc chnh sch v th tc yu cu
phi thc hin sot xt vic KSCL i vi cc hp ng dch v, bao gm:
Yu cu sot xt vic KSCL i vi tt c cc cuc kim ton BCTC
ca t chc nim yt;
a ra cc tiu ch i vi cc cuc kim ton, sot xt BCTC, cc hp
ng dch v m bo v cc dch v lin quan khc cn thc hin vic sot xt
KSCL;
Yu cu sot xt vic KSCL i vi tt c cc hp ng dch v p
ng cc tiu ch a ra;
Yu cu v ni dung vic sot xt KSCL hp ng dch v (bao gm:
Tho lun cc vn quan trng vi thnh vin BG ph trch tng th hp ng
dch v; Sot xt BCTC hoc cc thng tin khc v d tho bo co; Sot xt ti
liu, h s thc hin hp ng dch v c la chn lin quan n cc xt on
quan trng v cc kt lun ca nhm thc hin hp ng dch v; nh gi cc kt
lun ca nhm thc hin hp ng dch v hnh thnh bo co v xem xt liu
d tho bo co c ph hp hay khng)
59

 Yu cu v cc tiu ch v nng lc ca ngi sot xt (Trnh

chuyn mn, bao gm kinh nghim v thm quyn cn thit; Tnh khch quan ;)
Yu cu lu li ti liu, h s lin quan n vic sot xt KSCL hp
ng dch v.
- Khc bit v quan im: DNKT phi xy dng cc chnh sch v th tc
x l v gii quyt cc vn cn khc bit v quan im trong ni b nhm
thc hin hp ng dch v vi bn t vn hoc gia thnh vin BG ph trch
tng th hp ng dch v vi ngi sot xt vic KSCL hp ng dch v
b.6/ Gim st (on 48-56, A64-A72)
- Gim st cc chnh sch v th tc KSCL ca DNKT : Quy trnh gim st
ca DNKT nhm m bo cc chnh sch v th tc lin quan n h thng KSCL
l ph hp, y v hot ng hu hiu. Quy trnh ny phi xem xt v nh gi
lin tc h thng KSCL ca DNKT, bao gm kim tra nh k t nht mt hp
ng dch v hon thnh ca mi thnh vin BG ph trch tng th hp ng
dch v ph trch. Trch nhim i vi quy trnh gim st phi c giao cho mt
hoc nhiu thnh vin BG hoc nhng ngi khc c y kinh nghim v
thm quyn thch hp DNKT v m bo ngi thc hin hp ng dch v hoc
sot xt vic KSCL hp ng dch v khng c tham gia kim tra hp ng dch
v .
- nh gi, trao i v khc phc cc khim khuyt pht hin c : Cc
khim khuyt pht hin c thng qua quy trnh gim st phi c nh gi xem
l khim khuyt c bit hay c tnh h thng v c nghim trng hay khng.
DNKT phi trao i vi cc thnh vin BG ph trch tng th hp ng dch v
v cc cn b, nhn vin c lin quan v cc khim khuyt pht hin c thng
qua quy trnh gim st v xut cc hnh ng khc phc thch hp.
- Phn nn v co buc : DNKT phi xy dng cc chnh sch v th tc
m bo tip nhn c y thng tin v x l ph hp i vi cc phn nn v
co buc v nhng cng vic m DNKT thc hin khng tun th chun mc ngh
nghip, php lut v cc quy nh c lin quan, cng nh cc co buc v hnh vi
khng tun th h thng KSCL ca chnh DNKT.
b.7/ Ti liu, h s v h thng KSCL (on 57-59, A73-A75)
DNKT phi xy dng cc chnh sch v th tc quy nh v ti liu, h s
ph hp cung cp bng chng v hot ng ca tng yu t trong h thng
KSCL ca DNKT. DNKT phi xy dng cc chnh sch v th tc quy nh v lu
tr ti liu, h s trong mt khong thi gian di cho php cc c nhn thc
hin th tc gim st c th nh gi c s tun th ca DNKT i vi h thng
60

KSCL ca DNKT, hoc phi lu tr trong thi gian di hn nu php lut v cc

quy nh yu cu.
10.2. KSCL hot ng kim ton BCTC (CMKiT 220)
DNKT phi xy dng v duy tr h thng KSCL cho cc cuc kim ton,
bao gm cc chnh sch v th tc cho 6 yu t sau:
- Trch nhim ca thnh vin BG ph trch tng th cuc kim ton i
vi cht lng ca cuc kim ton;
- Chun mc v cc quy nh v o c ngh nghip c lin quan;
- Chp nhn v duy tr quan h khch hng v cuc kim ton c th;
- Ngun nhn lc;
- Thc hin cuc kim ton;
- Gim st.
a/ Trch nhim ca thnh vin BG ph trch tng th cuc kim ton
(on 08, A3): Thnh vin BG ph trch tng th cuc kim ton phi chu trch
nhim v cht lng chung ca tng cuc kim ton m mnh c giao ph trch.
b/ Chun mc v cc quy nh v o c ngh nghip c lin quan
(on 09-11, A4-A7): Thnh vin BG ph trch tng th cuc kim ton lun
phi duy tr s cnh gic, thng xuyn quan st v tm hiu pht hin bng
chng v vic thnh vin nhm kim ton khng tun th chun mc v cc quy
nh v o c ngh nghip c lin quan (nu c) v phi a ra bin php x l
ph hp i vi hnh vi khng tun th .
c/ Chp nhn, duy tr quan h khch hng v HKT (on 12-13, A8A9): Thnh vin BG ph trch tng th cuc kim ton phi m bo p dng
cc th tc ph hp v chp nhn, duy tr quan h khch hng v HKT, v phi
chng minh cc kt lun a ra v vn ny l ph hp. Trng hp bit c
thng tin c th dn n vic t chi HKT th phi thng bo kp thi cho Gim
c DNKT c cc x l ph hp.
d/ Ngun nhn lc (on 14, A10-A12): Thnh vin BG ph trch tng
th cuc kim ton phi m bo cho nhm kim ton v cc chuyn gia khng
thuc nhm kim ton c nng lc chuyn mn v kh nng ph hp thc hin
cuc kim ton ph hp vi cc chun mc ngh nghip, php lut v cc quy nh
c lin quan v BCKT c pht hnh ph hp vi hon cnh c th ca cuc
kim ton.
61

/ Thc hin cuc kim ton (on 15-22, A13-A31): Thnh vin BG
ph trch tng th cuc kim ton phi chu trch nhim trong vic thc hin cuc
kim ton, bao gm cc trch nhim: Hng dn, gim st v thc hin; Sot xt;
Tham kho kin t vn (nu cn). i vi hot ng kim ton BCTC ca cc t
chc nim yt v cc cuc kim ton khc m cn thc hin cng vic sot xt
KSCL, th thnh vin BG ph trch tng th cuc kim ton phi m bo rng
ngi sot xt vic KSCL phi c b nhim. Nu c vn cn khc bit v
quan im trong ni b nhm kim ton vi bn t vn hoc gia thnh vin BG
ph trch tng th vi ngi sot xt vic KSCL ca cuc kim ton, nhm kim
ton phi x l v gii quyt nhng vn ph hp vi chnh sch v th tc
ca DNKT.
e/ Gim st (on 23, A32-A34): Thnh vin BG ph trch tng th cuc
kim ton phi xem xt kt qu quy trnh gim st ca DNKT theo quy nh hin
hnh ca DNKT hoc cng ty mng li, v nh gi xem cc khim khuyt trong
cc quy nh c th nh hng n cuc kim ton hay khng.
III. BNG CHNG KIM TON
A. CC VN C BN V BNG CHNG KIM TON
1. Khi nim v yu cu i vi bng chng kim ton (CMKiT 500)
1.1. Khi nim (on 05)
Bng chng kim ton: L tt c cc ti liu, thng tin do KTV thu thp
c lin quan n cuc kim ton v da trn cc ti liu, thng tin ny, KTV
a ra kt lun v t hnh thnh kin kim ton. Bng chng kim ton bao
gm nhng ti liu, thng tin cha ng trong cc ti liu, s k ton, k c BCTC
v nhng ti liu, thng tin khc.
Tnh y (ca bng chng kim ton): L tiu chun nh gi v s
lng bng chng kim ton. S lng bng chng kim ton cn thu thp chu
nh hng bi nh gi ca KTV i vi ri ro c sai st trng yu v cht lng
ca mi bng chng kim ton.
Tnh thch hp (ca bng chng kim ton): L tiu chun nh gi v cht
lng ca cc bng chng kim ton. Bng chng kim ton phi m bo ph
hp v ng tin cy h tr cho KTV a ra cc kt lun lm c s hnh thnh
kin kim ton.
Trch nhim ca KTV v DNKT l phi thit k v thc hin cc th tc
kim ton nhm thu thp y bng chng kim ton thch hp a ra cc kt
lun hp l lm c s hnh thnh kin ca mnh v BCTC ca n v c kim
ton.
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1.2. Yu cu i vi bng chng kim ton

a/ Tnh y v thch hp ca bng chng kim ton (on A4-A6):
Tnh y v thch hp ca bng chng kim ton c mi lin h tng quan.
y l tiu chun nh gi v s lng ca bng chng kim ton. S
lng ca bng chng kim ton cn thu thp chu nh hng bi nh gi ca
KTV i vi ri ro c sai st (ri ro c nh gi mc cng cao th cn cng
nhiu bng chng kim ton) v ng thi chu nh hng bi cht lng ca bng
chng kim ton (cht lng mi bng chng kim ton cng cao th cn cng
t bng chng kim ton). Tuy nhin, nhiu bng chng kim ton c thu thp
khng c ngha l cht lng bng chng kim ton c m bo.
Thch hp l tiu chun th hin cht lng ca bng chng kim ton,
bao gm s ph hp v tin cy ca bng chng kim ton trong vic gip KTV
a ra cc kt lun lm c s hnh thnh kin kim ton. tin cy ca bng
chng kim ton chu nh hng bi ngun gc, ni dung v hon cnh m KTV
thu thp c bng chng .
Thng thng KTV da trn cc bng chng mang tnh xt on v thuyt
phc nhiu hn l tnh khng nh chc chn. Bng chng kim ton thng thu
c t nhiu ngun, nhiu dng khc nhau lm cn c cho cng mt c s dn
liu. nh gi ca KTV v tnh y v thch hp ca bng chng kim ton ch
yu ph thuc vo: Tnh cht, ni dung v mc ri ro tim tng ca ton b
BCTC, tng s d ti khon hoc tng loi nghip v; Kt qu nh gi ri ro;
Tnh trng yu ca khon mc c kim tra; Kinh nghim t cc ln kim ton
trc; Kt qu cc th tc kim ton, k c cc sai st do nhm ln hoc gian ln
c pht hin; Ngun gc, tin cy ca cc ti liu, thng tin
b/ Tnh ph hp v tin cy ca ti liu, thng tin c s dng lm
bng chng kim ton: Cht lng ca bo co kim ton chu nh hng ca
tnh ph hp v tin cy ca ti liu, thng tin lm c s cho bo co kim ton
b1. Tnh ph hp (on A27-A30)
Tnh ph hp cp n mi quan h logic vi, hoc lin quan ti, mc ch
ca th tc kim ton v trong mt s trng hp l c s dn liu c xem xt.
Tnh ph hp ca ti liu, thng tin c s dng lm bng chng kim ton c
th chu nh hng ca nh hng kim tra. V d, nu mc ch ca mt th tc
kim ton l nhm kim tra liu gi tr hoc s hin hu ca cc khon phi tr c
b phn nh cao hn thc t hay khng, th th tc kim ton ph hp c th l
kim tra cc khon phi tr c ghi nhn trn s k ton. Mt khc, khi mc
ch ca th tc kim ton l nhm kim tra liu gi tr hoc s hin hu ca cc
khon phi tr c b phn nh thp hn thc t hay khng th vic kim tra cc
khon phi tr c ghi nhn trn s k ton s l khng ph hp, m th tc
63

kim ton ph hp c th l kim tra cc ti liu, thng tin nh cc khon chi sau
ngy kho s lp BCTC, cc ha n cha thanh ton, bo co ca nh cung cp,
v bo co v cc hng ha nhn nhng cha i chiu.
Mt s th tc kim ton c th cung cp bng chng kim ton ph hp
cho mt s c s dn liu nht nh nhng li khng ph hp cho cc c s dn
liu khc. V d, vic kim tra cc ti liu lin quan n vic thu tin ca cc
khon phi thu sau ngy kt thc k k ton c th cung cp bng chng kim ton
v s hin hu v gi tr, nhng khng hn l bng chng v tnh ng k. Tng
t, vic thu thp bng chng kim ton v mt c s dn liu c th (nh s hin
hu ca hng tn kho), khng thay th cho vic thu thp bng chng kim ton v
mt c s dn liu khc (nh gi tr ca hng tn kho ). Mt khc, bng chng
kim ton t cc ngun khc nhau hoc c ni dung khc nhau c th cng ph
hp cho cng mt c s dn liu.
Th nghim kim sot c thit k nh gi tnh hu hiu ca hot ng
kim sot trong vic ngn chn hoc pht hin v sa cha cc sai st trng yu
cp c s dn liu. Vic thit k th nghim kim sot nhm thu thp bng
chng kim ton ph hp bao gm vic xc nh cc iu kin (tnh cht hoc
thuc tnh) cho thy kim sot c thc hin, v cc iu kin sai lch cho
thy kim sot khng c thc hin theo ng nh thit k. KTV sau c th
kim tra s hin hu hoc khng hin hu ca cc iu kin ny.
Cc th nghim c bn c thit k nhm pht hin ra cc sai st trng yu
cp c s dn liu. Th nghim c bn bao gm kim tra chi tit v th tc
phn tch c bn. Vic thit k cc th nghim c bn bao gm vic xc nh cc
iu kin dn n sai st trong c s dn liu v lin quan n mc ch ca th
nghim ny.
b2. tin cy ca ti liu, thng tin c s dng lm bng chng kim
ton (on A31-A33): chu nh hng ca ngun gc, ni dung v hon cnh m
ti liu, thng tin c thu thp, bao gm cc kim sot i vi vic to lp v lu
tr ti liu, thng tin. Nhn chung, vic nh gi tin cy ca bng chng kim
ton c th da trn cc nguyn tc sau:
- tin cy ca bng chng kim ton tng ln khi bng chng kim ton
c thu thp t cc ngun c lp bn ngoi n v;
- tin cy ca bng chng kim ton c to ra trong ni b n v tng
ln khi cc kim sot lin quan, k c cc kim sot i vi vic to lp v lu tr
cc bng chng , c thc hin hiu qu;
- Bng chng kim ton do KTV trc tip thu thp (v d bng chng thu
thp c nh quan st vic p dng mt kim sot) ng tin cy hn so vi bng
64

chng kim ton c thu thp gin tip hoc do suy lun (v d phng vn v vic
p dng mt kim sot);
- Bng chng kim ton dng vn bn (v d, trn giy t, phng tin in
t, hoc cc dng khc) ng tin cy hn bng chng c thu thp bng li (v
d, bin bn hp c ghi ng thi trong qu trnh din ra cuc hp ng tin cy
hn vic trnh by bng li sau v cc vn c tho lun trong cuc
hp);
- Bng chng kim ton l cc chng t, ti liu gc ng tin cy hn bng
chng kim ton l bn copy, bn fax hoc cc ti liu c quay phim, s ha
hoc c chuyn thnh bn in t m tin cy ca cc ti liu ny c th ph
thuc vo cc kim sot i vi vic to lp v lu tr ti liu, thng tin.
Nu ti liu, thng tin c s dng lm bng chng kim ton c to lp
nh s dng cng vic ca chuyn gia ca n v c kim ton, ty thuc vo
tm quan trng ca cng vic ca chuyn gia i vi mc ch kim ton, KTV
phi thc hin vic: nh gi nng lc, kh nng v tnh khch quan ca chuyn
gia; Tm hiu v cng vic ca chuyn gia; v nh gi tnh thch hp ca cng
vic ca chuyn gia c s dng lm bng chng kim ton i vi cho c s dn
liu c lin quan.
Khi s dng ti liu, thng tin do n v c kim ton to ra, KTV phi
nh gi liu ti liu, thng tin c tin cy (c chnh xc, y v chi tit)
cho mc ch kim ton hay khng.
Bng chng kim ton c sc thuyt phc cao hn khi c c thng tin t
nhiu ngun v nhiu loi khc nhau cng xc nhn. Trng hp ny KTV c th
c c tin cy cao hn i vi bng chng kim ton so vi trng hp thng
tin c c t nhng bng chng ring r.
S thch hp ca thng tin, gi tr ca thng tin c xu hng gim i theo
thi gian v KTV cn cn nhc s cn i gia tin cy ca thng tin vi chi ph
b ra c c thng tin . KTV khng c php da vo kh khn v nhn
s, thi gian hay chi ph b qua mt th tc kim ton m khng c s thay th
bng th tc no khc hoc hi lng vi bng chng kim ton khng sc
thuyt phc.
c/ La chn phn t kim tra thu thp bng chng kim ton (on
10, A52-A56): Khi thit k th nghim kim sot v kim tra chi tit, KTV phi
xc nh phng php hiu qu la chn phn t kim tra nhm t c mc
ch ca th tc kim ton. KTV phi xc nh tnh ph hp v tin cy ca ti
liu, thng tin c s dng lm bng chng kim ton, ng thi, lu tnh hiu
qu khi la chn phn t kim tra. Cc phng php m KTV s dng la
chn phn t kim tra gm:
65

- Chn tt c cc phn t (kim tra 100%): Thng p dng i vi kim

tra chi tit, khi tng th c cu thnh t mt s t cc phn t c gi tr ln; hoc
c ri ro ng k m cc phng php khc khng cung cp y bng chng
kim ton thch hp; hoc vic tnh ton hay quy trnh khc do h thng thng tin
thc hin t ng, lp i lp li, gip vic kim tra 100% s tit kim chi ph hn.
- La chn cc phn t c th: Vic la chn cc phn t c th theo xt
on ca KTV, c th bao gm: Cc phn t c gi tr ln hoc cc phn t c
bit (v d, phn t c nghi ng, bt thng, c nguy c ri ro cao hoc tng b
nhm ln); Tt c cc phn t c gi tr cao hn mt gi tr nht nh; Cc phn t
thu thp ti liu, thng tin v cc vn nh bn cht ca n v hoc bn cht
ca cc giao dch. Kt qu ca th tc kim ton p dng i vi phn t c la
chn theo cch ny khng th c suy rng cho ton b tng th; do , vic la
chn cc phn t c th kim tra khng cung cp bng chng kim ton v phn
cn li ca tng th.
- Ly mu kim ton: Vic ly mu kim ton c thit k gip a ra
kt lun v ton b tng th da trn kt qu kim tra mu c rt ra t tng th
(xem thm phn III.A.4 ti liu ny tm tt cc quy nh ca CMKiT s 530 lin
quan n ly mu kim ton).
Vic p dng mt hoc kt hp nhiu phng php ny c th ph hp ty
thuc vo tng trng hp c th, nh ri ro c sai st trng yu lin quan n c
s dn liu ang c kim tra, tnh kh thi v hiu qu ca cc phng php khc
nhau.
d/ Tnh khng nht qun hoc hoi nghi v tin cy ca bng chng
kim ton (on 11, A57): Khi bng chng kim ton thu thp c t ngun ny
khng nht qun vi bng chng thu thp c t ngun khc hoc KTV hoi nghi
v tin cy ca ti liu, thng tin c s dng lm bng chng kim ton th
KTV phi xc nh c cn iu chnh hay b sung th tc kim ton gii quyt
cc vn v phi xem xt nh hng n cc kha cnh khc ca cuc kim
ton.
2. C s dn liu (CMKiT 315)
2.1. Khi nim (on 04):
C s dn liu: L cc khng nh ca BG n v c kim ton mt
cch trc tip hoc di hnh thc khc v cc khon mc v thng tin trnh by
trong BCTC v c KTV s dng xem xt cc loi sai st c th xy ra.
2.2. S dng cc c s dn liu (on A110-A112):

66

 khng nh BCTC tun th khun kh v lp v trnh by BCTC c p

dng, BG cn khng nh chnh thc hoc ngm nh cc c s dn liu v vic
ghi nhn, o lng, trnh by v cng b cc thnh phn ca BCTC v cc thuyt
minh lin quan. Cc c s dn liu c KTV s dng xem xt cc loi sai st
tim tng c th xy ra c chia thnh ba loi v c th c nhng dng sau:
(a) Cc c s dn liu i vi cc nhm giao dch v s kin trong k:
- Tnh hin hu: Cc giao dch v cc s kin c ghi nhn xy ra v
lin quan n n v;
- Tnh y : Tt c cc giao dch v s kin cn ghi nhn c ghi
nhn;
- Tnh chnh xc: S liu v d liu lin quan n cc giao dch v s kin
ghi nhn c phn nh mt cch ph hp;
- ng k: Cc giao dch v s kin c ghi nhn ng k k ton;
- Phn loi: Cc giao dch v s kin c ghi nhn vo ng ti khon.
(b) Cc c s dn liu i vi s d ti khon vo cui k:
- Tnh hin hu: Ti sn, n phi tr v ngun vn ch s hu thc s tn
ti;
- Quyn v ngha v: n v nm gi cc quyn lin quan n ti sn thuc
s hu ca n v v n v c ngha v vi cc khon n phi tr;
- Tnh y : Tt c cc ti sn, n phi tr v ngun vn ch s hu cn
ghi nhn c ghi nhn y ;
- nh gi v phn b: Ti sn, n phi tr v ngun vn ch s hu c
th hin trn BCTC theo gi tr ph hp v nhng iu chnh lin quan n nh
gi hoc phn b c ghi nhn ph hp.
(c) Cc c s dn liu i vi cc trnh by v thuyt minh:
- Tnh hin hu, quyn v ngha v: Cc s kin, giao dch v cc vn
khc c thuyt minh thc s xy ra v c lin quan n n v;
- Tnh y : Tt c cc thuyt minh cn trnh by trn BCTC c trnh
by;
- Phn loi v tnh d hiu: Cc thng tin ti chnh c trnh by, din gii
v thuyt minh hp l, r rng, d hiu;
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- Tnh chnh xc v nh gi: Thng tin ti chnh v thng tin khc c

trnh by hp l v theo gi tr ph hp.
Mt s th tc kim ton c th cung cp bng chng kim ton ph hp
cho mt s c s dn liu nht nh nhng li khng ph hp cho cc c s dn
liu khc (V d, vic kim tra cc ti liu lin quan n vic cc khon phi thu
thu c tin sau ngy kt thc k k ton c th cung cp bng chng kim
ton v s hin hu v gi tr, nhng khng hn l bng chng v tnh ng k).
Tng t, vic thu thp bng chng kim ton v mt c s dn liu c th s
khng thay th c cho vic thu thp bng chng kim ton v mt c s dn liu
khc (V d, vic chng kin kim k c th cung cp bng chng kim ton v s
hin hu ca hng tn kho, nhng khng hn l bng chng v gi tr ca hng
tn kho ). Mt khc, bng chng kim ton t cc ngun khc nhau hoc c ni
dung khc nhau c th cng ph hp cho cng mt c s dn liu.
3. Cc th tc thu thp bng chng kim ton (CMKiT 500)
Bng chng kim ton c thu thp bng cch: (1) Thc hin cc th tc
nh gi ri ro; (2) Thc hin cc th tc kim ton tip theo (bao gm, th
nghim kim sot v th nghim c bn) (Theo quy nh ca CMKiT s 315 v s
330).
Cc th tc kim ton, bao gm: kim tra, quan st, xc nhn t bn ngoi,
tnh ton li, thc hin li, th tc phn tch, phng vn, c s dng nh cc th
tc nh gi ri ro, th nghim kim sot hoc th nghim c bn, ty theo hon
cnh m KTV p dng cc th tc ny.
Ngoi th tc phng vn, cc th tc kim ton khc (gm kim tra, quan
st, xc nhn, tnh ton li, thc hin li v cc th tc phn tch) thng c
thc hin kt hp vi nhau. Mc d th tc phng vn c th cung cp bng chng
kim ton quan trng nhng nu ch phng vn th cha cung cp bng
chng kim ton v vic khng c sai st trng yu cp c s dn liu hoc
v tnh hu hiu ca cc kim sot.
3.1. Kim tra (on A14-A16): Vic kim tra bao gm kim tra ti liu, s
k ton hoc chng t, c th t trong hoc ngoi n v; dng giy, dng in
t, hoc cc dng thc khc; hoc kim tra ti sn hin vt.
a/ Kim tra ti liu, s k ton hoc chng t: L qu trnh xem xt, i
chiu cc ti liu, s k ton hoc chng t c lin quan sn c trong n v (V d,
ho n bn hng, Phiu nhp kho, xut kho, s k ton, BCTC...) Th tc ny c
th tin hnh theo hai cch:

68

Th nht, t mt kt lun c trc, KTV thu thp ti liu lm c s cho kt

lun cn khng nh. V d: KTV kim tra cc ti liu, h s php l v quyn s
hu ti sn.
Th hai, kim tra cc ti liu ca mt nghip v t khi pht sinh n khi vo
s k ton. Qu trnh ny c th tin hnh theo hai hng: (1) T chng t gc
phn nh vo s k ton: khi KTV mun thu thp bng chng v vic cc nghip
v pht sinh c ghi s y ; (2) T s k ton kim tra ngc v chng t
gc: khi KTV mun thu thp bng chng v tnh c tht ca cc nghip v c
ghi s.
Th tc kim tra ti liu, s k ton hoc chng t c u im l tng i
thun tin, chi ph thu thp bng chng cng thp hn cc th tc khc, do ti
liu thng l c sn. Tuy nhin, th tc ny cng c hn ch nht nh v n cung
cp cc bng chng kim ton c tin cy khc nhau, ty theo ni dung, ngun
gc ca bng chng kim ton v tnh hu hiu ca cc kim sot i vi qu trnh
to lp ra ti liu, s k ton v chng t thuc ni b n v. Trong trng hp
bng chng do n v cung cp, cc ti liu ny c th b sa cha, gi mo,
mt tnh khch quan nn cn c s kim tra, xc minh kt hp vi cc th tc
kim ton khc.
b/ Kim tra ti sn hin vt: c hiu l vic kim tra vt cht cc loi ti
sn ca n v, thng p dng i vi ti sn c hnh thi vt cht c th nh
hng tn kho, TSC, tin mt...
Vic kim tra ny c th cung cp bng chng kim ton ng tin cy v s
hin hu ca cc ti sn nhng li khng cung cp bng chng v quyn v ngha
v ca n v hay gi tr ca ti sn. V vy, kim tra ti sn hin vt thng cn i
km vi kim tra v thu thp bng chng khc chng minh quyn s hu v gi
tr ca ti sn .
3.2. Quan st (on A17): L vic theo di mt quy trnh hoc th tc do
ngi khc thc hin (V d, KTV quan st nhn vin ca n v c kim ton
thc hin kim k, hoc quan st vic thc hin cc hot ng kim sot).
Vic quan st cung cp bng chng kim ton v vic thc hin mt quy
trnh hoc th tc, nhng ch gii hn thi im quan st v thc t l vic quan
st ca KTV c th nh hng n cch thc thc hin quy trnh hoc th tc
(xem thm phn III.B.1.1.1 ti liu ny tm tt cc quy nh ca CMKiT s 501
lin quan n th tc quan st kim k hng tn kho).
3.3. Xc nhn t bn ngoi (on A18): L bng chng kim ton m
KTV thu thp c di hnh thc th phc p trc tip ca bn th ba (bn xc
nhn) dng th giy, th in t hoc mt dng khc.
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Th tc xc nhn t bn ngoi thng c s dng xc minh cc c s

dn liu lin quan n cc s d ti khon nht nh v cc yu t ca cc s d ti
khon . Tuy nhin, vic xc nhn khng ch gii hn cho cc s d ti khon m
KTV c th ngh xc nhn thm cc thng tin khc nh: iu khon hp ng
hoc cc giao dch ca n v vi bn th ba, ni dung cc thay i lin quan, nu
c... (xem thm phn III.B.1.1.10 ti liu ny ny tm tt cc quy nh ca CMKiT
s 505 lin quan n th tc gi th xc nhn)
3.4. Tnh ton li (on A19): L vic KTV kim tra chnh xc v mt
ton hc ca cc s liu. Tnh ton li c th c thc hin th cng hoc t
ng.
V d, KTV xem xt tnh chnh xc (bng cch tnh li) cc Ha n, Phiu
Nhp, Xut kho; s liu hng tn kho; tnh li chi ph khu hao; gi thnh; cc
khon d phng; thu; s tng cng trn s chi tit v S Ci...
Th tc tnh ton li thng ch quan tm n tnh chnh xc thun tu v
mt s hc, khng ch n s ph hp ca phng php tnh c s dng. Do
th tc ny thng c s dng cng vi cc th tc khc nh kim tra ti
liu, kim tra vt cht, th tc phn tch... trong qu trnh thu thp bng chng
kim ton.
u im ca th tc ny l cung cp bng chng c tin cy cao, xt v
mt s hc. Tuy nhin, nhc im ca th tc ny l vic tnh ton i khi kh
phc tp, tn thi gian c bit khi n v c kim ton c qui m ln, loi hnh
kinh doanh a dng, lung tin vo, ra ln...
3.5. Thc hin li (on A20): L vic KTV thc hin mt cch c lp
cc th tc hoc cc kim sot c n v thc hin trc nh mt phn
kim sot ni b ca n v.
3.6. Th tc phn tch (on A21): bao gm nh gi thng tin ti chnh
qua vic phn tch cc mi quan h gia d liu ti chnh v phi ti chnh. Th tc
phn tch cng bao gm vic kim tra, khi cn thit, cc bin ng v cc mi quan
h xc nh khng nht qun vi cc ti liu, thng tin lin quan khc hoc c s
chnh lch ln so vi cc gi tr d kin (xem thm phn III.B.1.1.3 ti liu ny
ny tm tt cc quy nh ca CMKiT s 520 lin quan n th tc phn tch).
3.7. Phng vn (on A22-A25): L vic tm kim thng tin ti chnh v
phi ti chnh t nhng ngi c hiu bit bn trong hoc bn ngoi n v. Phng
vn c s dng rng ri trong sut qu trnh kim ton bn cnh cc th tc
kim ton khc. Phng vn c th c nhiu hnh thc, t phng vn bng vn bn
chnh thc n phng vn bng li khng chnh thc. Vic nh gi cc cu tr li
phng vn l mt phn khng th tch ri ca qu trnh phng vn.
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Cc cu tr li phng vn c th cung cp cho KTV nhng thng tin m

trc y KTV cha c hoc cung cp bng chng kim ton chng thc. Ngoi
ra, cc cu tr li phng vn c th cung cp thng tin khc bit ng k vi cc ti
liu, thng tin khc m KTV thu thp c. Trong mt s trng hp, cc cu
tr li phng vn cung cp c s KTV sa i hoc thc hin cc th tc kim
ton b sung.
i vi mt s vn , KTV c th cn phi c c gii trnh bng vn bn
t BG v BQT xc nhn cc cu tr li phng vn bng li (xem CMKiT s
580).
Vic thu thp bng chng kim ton bng th tc phng vn thng gm ba
giai on:
Lp k hoch phng vn: KTV phi xc nh c mc ch, i tng v
ni dung cn phng vn, thi gian, a im phng vn...
Thc hin phng vn: KTV gii thiu l do cuc phng vn, trao i v
nhng ni dung cn phng vn xc nh v ghi chp li kt qu phng vn v
yu cu ngi c phng vn k xc nhn v cc ni dung c phng vn (nu
cn).
Kt thc phng vn: KTV cn a ra kt lun trn c s thng tin thu
thp c. Tuy nhin, KTV cng cn lu n tnh khch quan v s hiu bit ca
ngi c phng vn c kt lun xc ng v bng chng thu thp c.
u im ca th tc phng vn s gip KTV thu thp c nhng bng
chng mi, hoc gip thu thp nhng thng tin phn hi cng c kin ca
KTV. Tuy nhin, nhc im ca th tc ny l tin cy ca bng chng khng
cao so vi cc th tc khc; cht lng ca bng chng cng ph thuc vo trnh
, s hiu bit v tnh c lp, khch quan ca ngi c phng vn.
4. Ly mu kim ton (CMKiT 530)
4.1. Khi nim (on 05)
Ly mu kim ton: L vic p dng cc th tc kim ton trn s phn t
t hn 100% tng s phn t ca mt tng th kim ton sao cho tt c cc n v
ly mu u c c hi c la chn nhm cung cp cho KTV c s hp l a
ra kt lun v ton b tng th.
Tng th: L ton b d liu m t KTV ly mu nhm rt ra kt lun v
ton b d liu .

71

Ri ro ly mu: L ri ro m kt lun ca KTV da trn vic kim tra mu

c th khc so vi kt lun a ra nu kim tra ton b tng th vi cng mt th
tc kim ton.
Ri ro ly mu c th dn ti hai loi kt lun sai nh sau:
+ Kt lun rng cc kim sot c hiu qu cao hn so vi hiu qu thc s
ca cc kim sot (i vi th nghim kim sot), hoc kt lun rng khng c
sai st trng yu trong khi thc t li c (i vi kim tra chi tit): KTV quan tm
ch yu n loi kt lun sai ny v n nh hng n tnh hu hiu ca cuc kim
ton v c th dn n kin kim ton khng ph hp.
+ Kt lun rng cc kim sot c hiu qu km hn so vi hiu qu thc s
ca cc kim sot (i vi th nghim kim sot), hoc kt lun rng c sai st
trng yu trong khi thc t li khng c (i vi kim tra chi tit): Loi kt lun sai
ny nh hng n hiu qu ca cuc kim ton v thng dn ti cc cng vic
b sung chng minh rng kt lun ban u l khng ng.
Ri ro ngoi ly mu: L ri ro khi KTV i n mt kt lun sai v cc
nguyn nhn khng lin quan n ri ro ly mu (V d, do KTV s dng cc th
tc kim ton khng ph hp hoc hiu sai bng chng kim ton v khng nhn
din c sai lch hay sai st)
Sai phm c bit: L mt sai st hay sai lch c chng minh l khng i
din cho cc sai st hay sai lch ca tng th.
n v ly mu: L cc phn t ring bit cu thnh tng th. n v ly
mu c th l n v hin vt (v d cc sc trong bng k np tin, cc nghip v
ghi C trn s ph ngn hng, ha n bn hng hoc s d n cc khon phi
thu khch hng) hoc n v tin t.
Ly mu thng k: L phng php ly mu c cc c im sau: (1) Cc
phn t c la chn ngu nhin vo mu; (2) S dng l thuyt xc sut thng
k nh gi kt qu mu, bao gm c vic nh lng ri ro ly mu.
Ly mu phi thng k: L phng php ly mu khng c 2 c im trn.
Theo phng php ly mu phi thng k, KTV s dng xt on chuyn mn
la chn cc phn t ca mu.
Phn nhm: L vic phn chia mt tng th thnh cc tng th con, mi
tng th con l mt nhm cc n v ly mu c cng tnh cht (thng l ch tiu
gi tr).
V d:
72

+ Khi kim ton khon mc doanh thu mt cng ty dch v phn mm: KTV
c th phn nhm khon mc doanh thu thnh doanh thu dch v thu ngoi,
doanh thu t vn cng ngh thng tin, doanh thu dch v cung ng gii php,
doanh thu trin khai phn mm
+ Khi kim ton khon mc chi ph qun l: KTV c th phn nhm theo gi
tr cc khon chi ph qun l pht sinh cao hn v thp hn mt gi tr nht nh
(v d, 50.000.000 ng).
+ Khi kim ton khon phi thu: KTV c th phn nhm cc s d theo tui
n.
Sai st c th b qua: L mt gi tr c KTV t ra m da vo KTV
mong mun t c mc m bo hp l rng sai st thc t ca tng th
khng vt qu gi tr t ra. Khi thit k mt mu, KTV cn xc nh sai st c
th b qua gim thiu ri ro m cc sai st khng trng yu c tng hp li
c th lm cho BCTC b sai st trng yu v d phng cho cc sai st c th khng
c pht hin. Sai st c th b qua l vic p dng mc trng yu thc hin cho
mt th tc ly mu c th (xem CMKiT s 320). Sai st c th b qua c th bng
hoc thp hn mc trng yu thc hin.
T l sai lch c th b qua: L mt t l sai lch c KTV t ra i vi
cc th tc kim sot ni b m da vo KTV mong mun t c mc
m bo hp l rng t l sai lch thc t ca tng th khng vt qu t l sai
lch t ra.
4.2 Thit k mu, c mu v la chn phn t kim tra
a/ Thit k mu (on 06, A4-A9): Khi thit k mt mu kim ton, KTV
phi xem xt mc ch ca th tc kim ton v cc tnh cht ca tng th c ly
mu.
Khi xem xt cc tnh cht ca mt tng th c ly mu, KTV c th quyt
nh s dng phng php phn nhm hay la chn cc phn t c gi tr ln cho
ph hp.
b/ C mu (on 07, A10-A11): C mu l s lng cc phn t trong tng
th c la chn theo tiu thc nht nh vo mu kim tra. KTV phi xc
nh c mu ln gim ri ro ly mu xung mt mc thp c th chp nhn
c. C mu c th c xc nh thng qua cc tnh ton thng k hoc da trn
xt on chuyn mn ca KTV. C mu chu nh hng ca cc yu t sau:
+Trong th nghim kim sot: C mu chu nh hng ca cc yu t nh:
Mc xem xt ca KTV i vi cc kim sot lin quan khi nh gi ri ro; T
l sai lch c th b qua; T l sai lch d kin ca tng th; Mc m bo m
73

KTV mong mun v vic t l sai lch thc t ca tng th khng vt qu t l

sai lch c th b qua.
+Trong kim tra chi tit: C mu chu nh hng ca cc yu t nh: nh
gi ca KTV v ri ro c sai st trng yu; Vic c s dng cc th nghim c bn
khc cho cng mt c s dn liu hay khng; Sai st c th b qua; Sai st m
KTV d kin s pht hin trong tng th; Phn nhm tng th khi thch hp.
c/ La chn phn t kim tra (on 08, A12-A13): KTV phi la chn cc
phn t ca mu theo mt phng thc no mi n v ly mu trong tng
th u c c hi c chn. Cc phng php ch yu chn mu l la chn
ngu nhin, la chn theo h thng v la chn bt k:
+ La chn ngu nhin: L phng php ly mu trong s dng mt s
chng trnh chn s ngu nhin, v d, cc bng s ngu nhin, ly mu.
+ La chn theo h thng: L phng php ly mu trong s lng n
v ly mu trong tng th c chia cho c mu xc nh khong cch ly mu
(v d, vi mt tng th c 10.000 phn t, c mu cn thit l 200 th khong
cch ly mu l 50. Sau chn im xut pht bt k ca phn t u tin v c
th cch 50 phn t s chn mt phn t vo mu. Gi s im xut pht c
chn l 23, th cc phn t c chn s l 23, 73,123,)
+ Ly mu theo n v tin t: L phng php la chn thin v cc phn
t c gi tr ln, trong c mu, vic la chn v nh gi dn n kt lun ch
yu theo gi tr.
+ La chn bt k: L phng php ly mu trong KTV chn mu khng
theo mt trt t no v phi trnh bt k s thin lch hoc nh kin ch quan no,
do , m bo rng tt c cc phn t trong tng th u c c hi c la chn.
y khng phi l phng php thch hp khi ly mu thng k.
4.3. Thc hin cc th tc kim ton (on 9-11, A14-A16): KTV phi
thc hin cc th tc kim ton i vi tng phn t c la chn ph hp vi
mc ch ca cc th tc kim ton .
+ Nu khng p dng c th tc kim ton i vi mt phn t la
chn: KTV phi thc hin th tc kim ton i vi mt phn t thay th (V
d, khi kim tra bng chng v th tc xt duyt thanh ton, KTV chn phi mt
sc khng c hiu lc nhng KTV nhn thy sc ny l hp l th trng hp ny
khng c xem l sai lch v KTV cn chn mt sc khc kim tra).
+ Nu khng th p dng cc th tc kim ton c thit k (v d, do
ti liu, h s lin quan n phn t c la chn b tht lc) hoc khng
th p dng th tc thay th ph hp khc i vi mt phn t c la chn (v
74

d, KTV khng nhn c hi m th xc nhn ca khon phi thu nhng khng

thc hin c th tc kim tra thay th v khon phi thu cha c thanh
ton ti thi im kim ton): KTV phi coi y l mt sai lch - trong th nghim
kim sot, hoc sai st - trong kim tra chi tit.
4.4. Bn cht v nguyn nhn ca sai lch v sai st (on 12-13, A17):
KTV phi iu tra bn cht v nguyn nhn ca bt k sai lch/sai st no
pht hin c, v nh gi tc ng c th xy ra ca chng i vi mc ch ca
th tc kim ton v cc phn hnh khc ca cuc kim ton. Nu nhn thy nhiu
sai lch v sai st c c im chung (v d cng loi giao dch, cng a im,
cng chng loi sn phm hoc cng mt thi k) th KTV c th xc nh tt c
cc phn t trong tng th c cng c im v m rng th tc kim ton i vi
cc phn t . Ngoi ra, cc sai lch hay sai st nh vy c th l do c v c
th l du hiu ca kh nng xy ra gian ln.
Nu xt thy mt sai lch/sai st pht hin c trong mt mu l mt sai
phm c bit: KTV phi thc hin cc th tc kim ton b sung thu thp y
bng chng kim ton thch hp chng minh rng sai lch/sai st khng i
din cho tng th, do khng nh hng n phn cn li ca tng th.
4.5. D tnh sai st (on 14, A18-A20): i vi kim tra chi tit, KTV
phi d tnh sai st trong tng th da trn gi tr ca sai st pht hin trong mu
( loi tr cc sai st c coi l c bit). i vi th nghim kim sot, KTV
khng cn phi d tnh sai lch v t l sai lch ca mu cng l t l sai lch suy
rng cho tng th (xem thm CMKiT s 330).
4.6. nh gi kt qu ly mu kim ton (on 15, A21-A23): KTV phi
nh gi kt qu ca mu, v phi nh gi liu vic ly mu kim ton c cung
cp c s hp l cho cc kt lun v tng th c kim tra hay khng. Nu
kt lun rng vic ly mu cha cung cp c c s hp l cho cc kt lun v
tng th, KTV c th yu cu BG n v c kim ton kim tra cc sai st
c pht hin, kh nng c cc sai st khc v thc hin nhng iu chnh cn
thit; hoc iu chnh ni dung, lch trnh, phm vi cc th tc kim ton tip theo
c th t c mc m bo cn thit (V d, m rng c mu trong th
nghim kim sot, thc hin mt th nghim kim sot thay th hoc sa i cc
th nghim c bn lin quan.)
B. CC VN CHUYN SU V BNG CHNG KIM TON
1. Cc bng chng kim ton c bit
1.1. Bng chng kim ton i vi cc khon mc, s kin c bit
(CMKiT 501)
75

Cc khon mc v s kin c bit gm: Hng tn kho; Cc v kin tng v

tranh chp lin quan n n v c kim ton; Thng tin b phn.
a) Hng tn kho (HTK) (on 04-08, A1-A16):
Trng hp HTK c xc nh l trng yu i vi BCTC th KTV phi
thu thp y bng chng kim ton thch hp v s hin hu v tnh trng ca
HTK bng cch: (1) Tham gia kim k hin vt HTK; v (2) Thc hin cc th tc
kim ton i vi cc s k ton ghi chp cui cng v HTK ca n v xc
nh liu cc s k ton ny c phn nh chnh xc kt qu kim k HTK thc t
hay khng.
a.1/ Tham gia kim k hin vt HTK (on 04, A1-A8): Bao gm cc cng
vic: nh gi cc hng dn v th tc ca Ban Gim c n v c kim ton
i vi vic ghi chp v kim sot kt qu kim k hin vt HTK; Quan st vic
thc hin cc th tc kim k; Kim tra HTK xc nh s hin hu v nh gi
tnh trng HTK (c hng li thi, h hng hay qu hn s dng khng); Thc hin
kim k chn mu (v d, la chn mt s mt hng t phiu kim k ca n v
i chiu vi hng thc t tn trong kho v la chn mt s mt hng thc t
tn trong kho i chiu vi phiu kim k ca n v).
KTV cn ghi chp li kt qu kim k chn mu v thu thp phiu kim k
hin vt HTK ca n v thc hin cc th tc kim ton tip theo nhm xc
nh liu cc s k ton ghi chp HTK cui cng ca n v c phn nh chnh xc
kt qu kim k HTK thc t hay khng.
a.2/ Trng hp vic kim k hin vt HTK c tin hnh ti ngy khc
vi ngy kt thc k k ton (on 05-06, A9-A11): KTV phi thc hin thm cc
th tc kim ton thu thp bng chng kim ton v vic liu nhng bin ng
HTK gia ngy thc hin kim k v ngy kt thc k k ton c c ghi chp
ng n hay khng.
Trng hp nu do cc tnh hung khng lng trc c m KTV khng
th tham gia kim k hin vt HTK: KTV phi thc hin kim k hoc quan st
vic kim k hin vt vo mt ngy khc v thc hin cc th tc kim ton i
vi cc giao dch xy ra gia thi im kim k li v thi im n v thc hin
kim k.
a.3/ Trng hp khng th tham gia kim k hin vt HTK (on 07,
A12-A14): KTV phi thc hin cc th tc kim ton thay th nhm thu thp y
bng chng kim ton thch hp v s hin hu v tnh trng ca HTK. Nu
khng th thc hin cc th tc kim ton thay th nh nu trn, KTV phi a
ra kin kim ton khng phi l kin chp nhn ton phn theo quy nh ca
CMKiT s 705.
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a.4/ i vi HTK do bn th ba kim sot v bo qun c xc nh l

trng yu i vi BCTC (on 08, A15-A16): KTV phi thu thp y bng
chng kim ton thch hp v s hin hu v tnh trng ca HTK , bng cch:
Yu cu bn th ba xc nhn v s lng v tnh trng ca HTK c bn th ba
nm gi; v/hoc Thc hin cc th tc kim ton thch hp khc (V d: Tham
gia, hoc b tr mt KTV khc tham gia kim k hin vt HTK ca bn th ba, nu
c; Thu thp bo co ca mt KTV khc, hoc bo co ca KTV ca t chc
cung cp dch v v tnh y v thch hp ca kim sot ni b ca bn th ba
m bo HTK c kim k ng n v c bo v thch ng; Kim tra cc
ti liu lin quan n HTK do bn th ba nm gi; Yu cu xc nhn t cc bn
khc khi HTK c em ra th chp)
b/ Cc v kin tng v tranh chp (on 09-12, A17-A25)
KTV phi thit k v thc hin cc th tc kim ton xc nh cc v
kin tng v tranh chp lin quan n n v c th lm pht sinh ri ro c sai st
trng yu, gm cc th tc: (1) Phng vn BG v nhng ngi khc trong n v,
k c chuyn gia t vn php lut trong n v, nu c th; (2) Xem xt cc bin
bn hp BQT v th t trao i gia n v v chuyn gia t vn php lut ngoi
n v; (3) Kim tra cc khon ph t vn php lut; (4) S dng thng tin thu
thp c t cc th tc nh gi ri ro...
Nu KTV xc nh c ri ro c sai st trng yu lin quan n cc v kin
tng v tranh chp, hoc kt qu thc hin cc th tc kim ton cho thy s hin
hu ca cc v kin tng v tranh chp mang tnh trng yu khc: KTV phi trao
i trc tip vi chuyn gia t vn php lut ngoi n v, bng cch gi th yu
cu cho chuyn gia t vn php lut ngh lin h trc tip vi KTV. Th yu cu
ny phi do BG n v c kim ton k v do KTV gi i.
KTV phi a ra kin kim ton khng phi l kin chp nhn ton phn
theo quy nh ca CMKiT s 705 nu BG n v khng ng cho KTV trao i
hoc gp chuyn gia t vn php lut ngoi n v, hoc chuyn gia t vn php
lut ngoi n v t chi tr li th yu cu, hoc b cm tr li; hoc KTV khng
th thu thp y bng chng kim ton thch hp bng cch thc hin cc th
tc kim ton thay th.
c/ Thng tin b phn (on 13, A26-A27)
Trch nhim ca KTV l a ra kin v BCTC xt trn phng din tng
th, trong c vic trnh by v thuyt minh thng tin b phn. Do , KTV
khng bt buc phi thc hin cc th tc kim ton cn thit a ra kin v
thng tin b phn c trnh by ring bit.
KTV phi thu thp y bng chng kim ton thch hp v vic trnh by
v thuyt minh thng tin b phn theo khun kh lp v trnh by BCTC c p
77

dng, thng qua vic tm hiu cc phng php m BG n v c kim ton s

dng xc nh thng tin b phn (bao gm: Doanh thu, chi ph gia cc b
phn, cc khon loi tr ni b; So snh vi d ton v cc kt qu d kin khc,
v d, t l li nhun trn doanh thu; Vic phn b ti sn v chi ph gia cc b
phn; Tnh nht qun vi cc k trc, v tnh y ca thuyt minh v nhng
im khng nht qun ). KTV phi nh gi phng php m BG n v s
dng c ph hp v c cho php lp cc thuyt minh theo khun kh lp v trnh
by BCTC c p dng hay khng v thc t n v thc hin phng php
nh th no.
1.2. Kim ton nm u tin S d u k (CMKiT 510)
a) Khi nim (on 04):
Kim ton nm u tin: L cuc kim ton trong BCTC k trc
khng c kim ton; hoc BCTC k trc c kim ton bi KTV tin
nhim;
S d u k: L s d ti khon ti thi im u k. S d u k da vo
s d cui k ca k trc v phn nh nh hng ca cc giao dch, s kin
ca cc k trc v cc chnh sch k ton c p dng trong k trc. S d u
k cng bao gm nhng vn cn phi thuyt minh tn ti vo thi im u
k, nh cc khon ti sn, n tim tng v cc cam kt;
KTV tin nhim: L KTV ca DNKT khc thc hin kim ton BCTC
ca n v c kim ton trong k trc v c thay th bng KTV hin
ti.
b) Yu cu (on 03):
Khi thc hin kim ton nm u tin, KTV phi thu thp y bng
chng kim ton thch hp v vic:
- S d u k c cha ng sai st lm nh hng trng yu ti BCTC k
hin ti hay khng;
- Cc chnh sch k ton thch hp c phn nh trong s d u k c
c p dng nht qun trong BCTC k hin ti hay khng, hoc nhng thay i
i vi cc chnh sch k ton c c x l mt cch thch hp hoc c trnh
by v thuyt minh y theo khun kh v lp v trnh by BCTC c p dng
hay khng.
c) Cc th tc kim ton (on 05-09, A1-A7):

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- Ni dung v phm vi ca cc th tc kim ton thu thp y bng

chng kim ton thch hp v s d u k ph thuc 4 vn : Cc chnh sch k
ton m n v c kim ton p dng; Ni dung ca s d cc ti khon, cc
nhm giao dch v cc thuyt minh cng nh ri ro c sai st trng yu trong
BCTC k hin ti; Tm quan trng ca s d u k i vi BCTC k hin ti;
BCTC k trc c kim ton cha v kin ca KTV tin nhim (nu c) c
phi dng kin khng phi l kin chp nhn ton phn hay khng.
- Thu thp thng tin v bng chng kim ton lin quan n s d u k
(k c cc thuyt minh), bng cch: c BCTC gn nht (nu c) v BCKT v
BCTC ca KTV tin nhim (nu c); nh gi xem s d u k c cha ng
sai st gy nh hng trng yu n BCTC k hin ti hay khng, c th l:
Xc nh s d cui k ca k trc c kt chuyn chnh xc sang
s d u k hin ti, hoc c iu chnh li (nu cn) hay cha;
Xc nh s d u k c phn nh vic p dng cc chnh sch k ton
thch hp hay khng;
Sot xt giy t lm vic ca KTV tin nhim (nu c) thu thp bng
chng lin quan n s d u k;
nh gi liu cc th tc kim ton c thc hin trong k hin ti c
cung cp bng chng lin quan n s d u k hay khng;
Tin hnh cc th tc kim ton c th thu thp bng chng lin quan
n s d u k (v d, kim tra cc khon thu, chi trong k hin ti lin quan ti
cc s d phi thu, phi tr u k thu thp bng chng kim ton v tnh hin
hu, quyn v ngha v, tnh y v nh gi ca cc khon mc vo thi
im u k).
Nu thu thp c bng chng kim ton chng minh rng s d u k
cha ng cc sai st gy nh hng trng yu n BCTC k hin ti: KTV phi
tin hnh cc th tc kim ton b sung xc nh nh hng i vi BCTC k
hin ti v phi trao i vi BG v BQT n v c kim ton v vn ny
(xem thm CMKiT s 450).
- Thu thp bng chng kim ton v s nht qun trong cc chnh sch k
ton, liu cc chnh sch k ton c phn nh trong s d u k c c p
dng nht qun trong BCTC k hin ti hay khng v cc thay i trong cc chnh
sch k ton (nu c) c l gii thch hp, c trnh by v thuyt minh
y theo khun kh v lp v trnh by BCTC c p dng hay cha.
- Thu thp thng tin lin quan trong bo co ca KTV tin nhim: Nu KTV
tin nhim a ra kin kim ton khng phi l kin chp nhn ton phn v
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BCTC k trc, KTV hin ti phi xem xt nh hng ca vn khi nh gi

ri ro c sai st trng yu trong BCTC k hin ti.
d) Kt lun v lp bo co kim ton (BCKT) (on 10-13, A8-A9):
+ Trng hp khng th thu thp y bng chng kim ton thch hp
lin quan n s d u k: KTV phi a ra kin ngoi tr hoc t chi a ra
kin v BCTC theo CMKiT s 705.
+ Trng hp kt lun rng s d u k cha ng sai st gy nh hng
trng yu n BCTC k hin ti, v nh hng khng c x l mt cch
thch hp hoc khng c trnh by v thuyt minh y : KTV phi a ra
kin ngoi tr hoc kin tri ngc theo CMKiT s 705.
+ Trng hp cc chnh sch k ton k hin ti khng c p dng nht
qun i vi s d u k theo khun kh v lp v trnh by BCTC c p
dng; hoc chnh sch k ton c thay i nhng khng c l gii thch hp
hoc khng c trnh by, thuyt minh y theo khun kh v lp v trnh by
BCTC c p dng: KTV phi a ra kin ngoi tr hoc kin tri ngc
theo CMKiT s 705.
+ Trng hp kin ca KTV tin nhim v BCTC k trc ca n v
khng phi l kin chp nhn ton phn v vn vn tn ti v gy nh
hng trng yu n BCTC k hin ti: KTV phi a ra kin khng phi l
kin chp nhn ton phn v BCTC k hin ti theo CMKiT s 705 v s 710.
1.3. Th tc phn tch (CMKiT 520)
a) Khi nim (on 04, A1-A3):
Th tc phn tch (trong CMKiT) c hiu l vic nh gi thng tin ti
chnh qua vic phn tch cc mi quan h hp l gia d liu ti chnh v phi ti
chnh. Th tc phn tch cng bao gm vic iu tra v cc bin ng hoc cc mi
quan h c xc nh l khng nht qun vi cc thng tin lin quan khc hoc c
s chnh lch ng k so vi cc gi tr d tnh.
Cc th tc phn tch bao gm vic so snh cc thng tin ti chnh ca n
v vi thng tin c th so snh ca cc k trc; hoc vi cc kt qu d tnh ca
n v; hoc vi thng tin tng t ca ngnh (V d, so snh t sut doanh thu
trn cc khon phi thu ca n v vi s liu trung bnh ca ngnh, hoc vi cc
n v khc cng ngnh v cng quy m hot ng). Th tc phn tch cng bao
gm vic xem xt cc mi quan h gia cc yu t ca thng tin ti chnh c th d
on c da trn kinh nghim ca n v (v d, t l li gp), hoc mi quan h
gia thng tin ti chnh v thng tin phi ti chnh c lin quan (v d, gia chi ph
nhn cng vi s lng nhn vin).
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b) Yu cu:
b.1/ Th tc phn tch c bn (on 05, A4-A16):
Khi thit k v thc hin cc th tc phn tch c bn, KTV phi xc nh s
ph hp ca th tc phn tch c bn i vi cc c s dn liu nht nh v nh
gi tin cy ca thng tin, d liu m KTV s dng cho th tc phn tch (bao
gm, xem xt ngun gc, tnh c th so snh c, ni dung, s ph hp v cc
kim sot i vi vic to lp thng tin, d liu). KTV phi d tnh v cc s
liu, t sut ghi nhn v nh gi xem d tnh c chnh xc xc nh
mt sai st (ring l hoc kt hp vi cc sai st khc) c th lm cho BCTC b sai
st trng yu hay khng.
b.2/ Cc th tc phn tch h tr khi hnh thnh kt lun tng th (on
06, A17-A19):
KTV phi thit k v thc hin cc th tc phn tch vo giai on gn kt
thc cuc kim ton hnh thnh kt lun tng th v vic liu BCTC c nht
qun vi hiu bit ca KTV v n v c kim ton hay khng.
b.3/ iu tra kt qu ca cc th tc phn tch (on 07, A20-A21):
Nu kt qu thc hin th tc phn tch cho thy c s bin ng hoc mi
quan h khng nht qun vi cc thng tin lin quan khc hoc c chnh lch ng
k so vi gi tr d tnh, KTV phi iu tra cc khc bit ny bng cch phng vn
BG n v v thu thp bng chng kim ton thch hp lin quan n cc cu tr
li ca BG, kt hp vi cc th tc kim ton khc (nu cn).
1.4. Kim ton cc c tnh k ton, bao gm c tnh k ton v gi tr
hp l v cc thuyt minh lin quan (CMKiT 540)
a) Khi nim (on 07):
c tnh k ton: L mt gi tr tin t gn ng trong trng hp khng c
phng php o lng chnh xc. Thut ng ny c s dng cho mt gi tr
c o lng theo gi tr hp l khi c s khng chc chn trong c tnh v
cng c s dng cho cc gi tr khc cn c tnh. c tnh k ton v gi tr
hp l cp n cc c tnh k ton c o lng theo gi tr hp l.
S khng chc chn trong cc c tnh: L kh nng d xy ra s thiu
chnh xc vn c trong gi tr o lng ca c tnh k ton v cc thuyt minh
lin quan;
S thin lch ca BG: L s thiu khch quan ca BG trong qu trnh lp
v trnh by BCTC;
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Gi tr c tnh ca BG: L gi tr ca c tnh k ton c BG la

chn ghi nhn hoc thuyt minh trong BCTC;
Kt qu ca c tnh k ton: L gi tr tin t thc t c c t vic thc
hin cc giao dch, s kin hoc iu kin c lp c tnh k ton.
b) Yu cu:
KTV phi thu thp y bng chng kim ton thch hp nh gi xem
cc c tnh k ton, bao gm c tnh k ton v gi tr hp l v cc thuyt minh
lin quan, m n v ghi nhn hoc thuyt minh trong BCTC c hp l v y
theo khun kh v lp v trnh by BCTC c p dng hay khng.
KTV phi thc hin cc th tc, bao gm:
b.1/ Th tc nh gi ri ro (on 08-09, A12-A44): c c s xc nh
v nh gi ri ro c sai st trng yu i vi cc c tnh k ton, KTV phi tm
hiu cc vn sau:
- Cc quy nh ca khun kh v lp v trnh by BCTC c p dng i
vi cc c tnh k ton, k c cc thuyt minh lin quan;
- Cch BG xc nh cc giao dch, s kin v iu kin c th dn n s
cn thit phi ghi nhn hoc thuyt minh cc c tnh k ton trong BCTC.
- Cch BG lp c tnh k ton v hiu bit ca BG v cc d liu lm
c s lp cc c tnh (gm: Phng php, m hnh s dng lp c tnh k
ton; Cc kim sot lin quan; BG c s dng chuyn gia hay khng; Cc gi
nh BG s dng lp c tnh k ton; Cc thay i trong phng php lp
c tnh k ton so vi k trc (nu c) v l do thay i; nh gi ca BG v
nh hng ca s khng chc chn trong c tnh k ton (nu c) v cch thc
nh gi)
KTV phi sot xt kt qu thc t ca cc c tnh k ton trong BCTC k
trc hoc sot xt vic thc hin li cc c tnh cho mc ch lp v trnh by
BCTC k hin ti (nu c).
b.2/ Xc nh v nh gi ri ro c sai st trng yu (on 10-11, A45A51): KTV phi nh gi mc khng chc chn trong c tnh k ton v da
vo xt on ca mnh xc nh xem c c tnh k ton no c nh gi l
c mc khng chc chn cao lm pht sinh ri ro ng k hay khng.
b.3/ Bin php x l i vi ri ro c sai st trng yu nh gi (on
12-14, A52-A101): Cn c ri ro c sai st trng yu nh gi, KTV phi xc
nh xem: (1) BG p dng thch hp cc quy nh ca khun kh v lp v
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trnh by BCTC lin quan n c tnh k ton hay cha; v (2) Cc phng php
lp c tnh k ton c thch hp, c p dng nht qun khng v liu cc
thay i (nu c) trong cc c tnh k ton hoc trong phng php lp c tnh
k ton so vi k trc (nu c) c ph hp vi hon cnh thc t hay khng.
x l ri ro c sai st trng yu nh gi, KTV phi cc bin php
gm:
- Xc nh cc s kin pht sinh cho n ngy lp BCKT c cung cp bng
chng kim ton lin quan n c tnh k ton hay khng;
- Kim tra cch BG lp c tnh k ton v cc d liu lm c s cho vic
lp c tnh k ton, nh gi s ph hp ca phng php o lng v cc gi
nh m BG s dng;
- Kim tra tnh hu hiu ca hot ng kim sot i vi cch thc BG lp
c tnh k ton, cng vi cc th nghim c bn thch hp;
- Xy dng gi tr c tnh hoc khong gi tr c tnh nh gi gi tr
c tnh ca BG.
KTV phi xem xt s cn thit phi s dng cng vic ca chuyn gia (theo
quy nh ca CMKiT s 620) c kin thc hoc k nng chuyn su lin quan n
mt hay nhiu kha cnh ca cc c tnh k ton thu thp y bng chng
kim ton thch hp hay khng.
b.4/ Th nghim c bn tip theo x l ri ro ng k (on 15-17,
A102-A115): i vi cc c tnh k ton lm pht sinh ri ro ng k, KTV phi
nh gi v thu thp y bng chng kim ton thch hp v:
- Cch thc BG xem xt cc gi nh hoc kt qu khc v l do ca vic
BG khng chn cc gi nh hoc kt qu khc;
- Cch thc BG x l s khng chc chn trong c tnh k ton v tnh
hp l ca cc gi nh m BG s dng, cng nh d nh v kh nng thc hin
cc hnh ng c th ca BG;
- Vic BG ghi nhn hoc khng ghi nhn cc c tnh k ton trong BCTC
v c s o lng cc c tnh k ton (nu c) c tun theo khun kh v lp v
trnh by BCTC c p dng hay khng.
b.5/ nh gi tnh hp l ca c tnh k ton v xc nh sai st (on
18, A116-A119): Da vo cc bng chng kim ton, KTV phi nh gi cc c
tnh k ton trong BCTC l hp l hay l b sai st theo khun kh v lp v trnh
by BCTC c p dng.
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b.6/ nh gi cc thuyt minh lin quan n c tnh k ton (on 1920, A120-A123): KTV phi thu thp y bng chng kim ton thch hp v
vic liu cc thuyt minh trong BCTC lin quan n c tnh k ton, k c cc
thuyt minh v s khng chc chn ca c tnh k ton (i vi cc c tnh k
ton lm pht sinh ri ro ng k), c m bo tun theo khun kh v lp v trnh
by BCTC c p dng hay khng.
b.7/ Xem xt cc du hiu v s thin lch ca BG (on 21, A124A125): KTV phi xem xt cc xt on v quyt nh ca BG khi lp c tnh k
ton xc nh liu c du hiu v s thin lch ca BG hay khng. Bn thn
cc du hiu ny khng hn l sai st, tuy nhin, nu pht hin cc du hiu cho
thy s thin lch ca BG, KTV phi xem xt xem ri ro kim ton c nh
gi ng hay cha v cc bin php gim thiu ri ro kim ton c cn ph hp
hay khng. KTV cng c th phi thay i hoc b sung th tc kim ton trong
giai on cn li ca cuc kim ton v xem xt li nh gi v vic tng th
BCTC c cn cha ng sai st trng yu hay khng.
1.5. Cc bn lin quan (CMKiT 550)
a) Khi nim (on 10, A4-A7):
Bn lin quan: L cc i tng theo nh ngha trong khun kh v lp v
trnh by BCTC c p dng (V d, theo nh ngha ti on 03 Chun mc k
ton Vit Nam s 26- Thng tin v cc bn lin quan ban hnh v cng b theo
Quyt nh s 234/2003/Q-BTC ngy 31 thng 12 nm 2003 ca B trng B
Ti chnh).
Nu khun kh v lp v trnh by BCTC c p dng c rt t hoc khng
c quy nh no v bn lin quan th bn lin quan l:
- Mt ngi hoc n v khc c quyn kim sot i vi n v bo co
hoc c nh hng ng k i vi n v bo co, trc tip hoc gin tip thng
qua mt hoc nhiu bn trung gian;
- Mt n v khc m n v bo co c quyn kim sot hoc nh hng
ng k, trc tip hoc gin tip thng qua mt hoc nhiu bn trung gian; hoc
- Mt n v khc chu s kim sot chung vi n v bo co thng qua
vic c: S hu kim sot chung; Ch s hu l cc thnh vin gia nh mt thit;
hoc C chung nh qun l ch cht.
Tuy nhin, cc n v chu s qun l chung ca Nh nc (nh y ban
nhn dn cc tnh, thnh ph, khu vc hoc quc gia) khng c coi l cc bn
lin quan, tr khi cc n v tham gia vo cc giao dch quan trng hoc chia
s cc ngun lc mt mc ng k vi mt n v khc.
84

b) Yu cu:
KTV phi tm hiu cc mi quan h v giao dch vi bn lin quan : (1)
Nhn bit yu t dn n ri ro c gian ln pht sinh t cc mi quan h v giao
dch vi bn lin quan (nu c), nhm xc nh v nh gi ri ro c sai st trng
yu do gian ln; v (2) a ra kt lun v vic liu BCTC, di nh hng ca cc
mi quan h v giao dch vi bn lin quan, t c s phn nh trung thc v
hp l (theo khun kh v trnh by hp l); hoc khng a ra thng tin sai lch
(theo khun kh v tun th).
Nu khun kh v lp v trnh by BCTC c p dng c quy nh v cc
bn lin quan: KTV phi thu thp c y bng chng kim ton thch hp v
vic cc mi quan h v giao dch vi bn lin quan c c xc nh, hch ton
v thuyt minh ph hp trong BCTC theo khun kh quy nh hay khng.
KTV phi thc hin cc th tc, bao gm:
b.1/ Th tc nh gi ri ro v cc hot ng lin quan (on 11-17, A8A28): KTV phi thu thp thng tin c lin quan ti vic xc nh ri ro c sai st
trng yu gn vi cc mi quan h v giao dch vi bn lin quan, bng cc th tc
sau:
- Tm hiu v cc mi quan h v giao dch ca n v c kim ton vi
cc bn lin quan, bao gm:
+ Tho lun nhm kim ton, c bit lu n kh nng BCTC c th c
sai st trng yu bt ngun t cc mi quan h v giao dch vi cc bn lin quan;
+ Phng vn BG n v v vic xc nh cc bn lin quan, cc thay i so
vi k trc (nu c), bn cht mi quan h gia n v v cc bn lin quan, cc
giao dch vi bn lin quan trong k, hnh thc, mc ch giao dch;
+ Tm hiu cc kim sot m n v thit lp xc nh, hch ton v
thuyt minh cc mi quan h v giao dch vi cc bn lin quan theo khun kh v
lp v trnh by BCTC c p dng, cc kim sot i vi vic cho php v ph
duyt cc giao dch v tha thun quan trng vi cc bn lin quan, cng nh i
vi cc hp ng v giao dch quan trng ngoi hot ng kinh doanh thng
thng
- Duy tr s cnh gic i vi thng tin v bn lin quan: KTV phi lun
cnh gic i vi cc tha thun hoc thng tin khc c th cho thy s tn ti cc
mi quan h hoc giao dch vi cc bn lin quan m BG n v cha xc nh
hoc thng bo cho KTV trc . pht hin iu ny, KTV phi ch kim
tra cc ti liu nh: Cc xc nhn ca ngn hng hoc xc nhn c gi tr php l
thu c t kt qu ca cc th tc kim ton; Bin bn hp H ng c ng v
85

hp Ban qun tr; Cc s k ton hoc ti liu khc... Nu pht hin ra cc giao
dch quan trng ngoi hot ng kinh doanh thng thng ca n v th KTV phi
phng vn BG n v v bn cht v s tham gia ca cc bn lin quan vo cc
giao dch .
- Trao i trong nhm kim ton: KTV phi trao i thng tin thu thp c
v cc bn lin quan ca n v c kim ton vi cc thnh vin khc ca nhm
kim ton.
b2/ Xc nh v nh gi ri ro c sai st trng yu (on 18-19, A6, A2930)
KTV lun phi coi cc giao dch quan trng vi cc bn lin quan c
xc nh ngoi hot ng kinh doanh thng thng ca n v l cc giao dch lm
pht sinh ri ro ng k. V vy, khi thc hin th tc nh gi ri ro gn vi cc
bn lin quan, nu xc nh c yu t dn n ri ro c gian ln th KTV phi
xem xt thng tin khi xc nh v nh gi ri ro c sai st trng yu do gian
ln theo quy nh ca CMKiT s 240.
b.3/ Bin php x l i vi ri ro c sai st trng yu (on 20-24, A31A45): KTV phi thit k v thc hin cc th tc kim ton tip theo thu thp
y bng chng kim ton thch hp v ri ro c sai st trng yu gn vi cc
mi quan h v giao dch vi cc bn lin quan, bao gm:
- Xc nh cc bn lin quan hoc cc giao dch quan trng vi cc bn lin
quan cha c BG n v xc nh hay thng bo trc (v d, bng cc th
tc nh: xem xt giy lm vic, h s kim ton nm trc (nu c), xem S ng
k thnh vin gp vn, S ng k c ng, cc bin bn hp BQT, BG, thu thp
thng tin t KTV tin nhim, KTV khc...);
- Nu pht hin cc bn lin quan hoc cc giao dch quan trng vi cc bn
lin quan cha c BG n v xc nh hay thng bo trc , KTV phi:
Trao i kp thi cc pht hin vi cc thnh vin nhm kim ton;
Yu cu BG n v xc nh ton b cc giao dch vi cc bn lin
quan mi c pht hin KTV thc hin nh gi thm;
Phng vn BG xc nh l do cc kim sot ca n v khng
pht hin c cc mi quan h hoc giao dch vi bn lin quan ;
Thc hin cc th tc kim ton thch hp i vi cc bn lin quan
hoc cc giao dch quan trng mi c xc nh;

86

 nh gi xem c tn ti cc bn lin quan khc hoc cc giao dch

quan trng khc vi cc bn lin quan m BG n v cha xc nh
hoc cha thng bo cho KTV trc v thc hin thm cc th tc
kim ton b sung (nu cn);
nh gi cc nh hng tim tng i vi cuc kim ton, nu KTV
cho rng vic khng thng bo ca Ban Gim c l c .
i vi cc giao dch quan trng vi bn lin quan c xc nh
ngoi hot ng kinh doanh thng thng ca n v, KTV phi:
- Kim tra cc hp ng hoc tha thun chnh, bao gm: nh gi bn cht
kinh t ca cc giao dch xem c s dn xp, hoc v mc ch gian ln hay
khng; Xem cc iu khon giao dch c nht qun vi gii trnh ca BG n v
hay khng; Cc giao dch c c hch ton v thuyt minh ph hp theo khun
kh v lp v trnh by BCTC c p dng hay khng; v
- Thu thp bng chng kim ton v vic cc giao dch c cho php v
ph duyt ph hp.
Nu BG n v xc nhn trong BCTC rng giao dch vi bn lin quan
c thc hin theo iu khon tng ng vi giao dch ngang gi, KTV phi
thu thp bng chng kim ton v s xc nhn ca BG i vi vn ny.
b.4/ kin kim ton (on 25, A46-A47)
a ra kin kim ton v BCTC theo quy nh ca CMKiT s 700,
KTV phi nh gi xem: (1) Cc mi quan h v giao dch vi cc bn lin quan
c xc nh c c hch ton v thuyt minh ph hp theo khun kh v lp
v trnh by BCTC c p dng hay khng; v (2) nh hng ca cc mi quan
h v giao dch vi cc bn lin quan c lm cho BCTC khng c phn nh
trung thc v hp l (theo khun kh v trnh by hp l); hoc lm cho BCTC b
sai lch (theo khun kh v tun th) hay khng.
1.6. Cc s kin pht sinh sau ngy kha s k ton lp BCTC (CMKiT
560)
a) Khi nim (on 05):
Cc s kin pht sinh sau ngy kt thc k k ton: L nhng s kin pht
sinh k t sau ngy kt thc k k ton n ngy lp BCKT v nhng s vic m
KTV bit c sau ngy lp BCKT.
Cc khun kh v lp v trnh by BCTC thng xc nh theo hai loi s
kin sau: (1) S kin cung cp bng chng v cc s vic tn ti vo ngy kt
87

thc k k ton; v (2) S kin cung cp bng chng v cc s vic pht sinh sau
ngy kt thc k k ton.
b) Yu cu:
KTV phi xem xt nh hng ca nhng s kin pht sinh sau ngy kho s
k ton lp BCTC i vi BCTC v BCKT.
Cc s kin pht sinh sau c chia thnh 3 giai on: (1) Cc s kin pht
sinh sau ngy kt thc k k ton n ngy lp BCKT; (2) Cc s vic m KTV
bit c sau ngy lp BCKT nhng trc ngy cng b BCTC; v (3) Cc s vic
m KTV bit c sau ngy cng b BCTC.
b.1/ i vi cc s kin pht sinh sau ngy kt thc k k ton n ngy
lp BCKT (on 06-09, A6-A10): KTV phi thit k v thc hin cc th tc kim
ton thu thp y bng chng kim ton thch hp v vic KTV nhn bit
ton b cc s kin pht sinh t sau ngy kt thc k k ton n ngy lp BCKT
cn c iu chnh hoc thuyt minh trong BCTC, bao gm:
- Tm hiu cc th tc m BG thit lp nhm bo m xc nh c
mi s kin xy ra sau ngy kt thc k k ton;
- Phng vn BG v BQT n v xc nh xem c s kin xy ra sau
ngy kt thc k k ton c kh nng nh hng n BCTC hay khng;
- Xem xt cc bin bn hp i hi ng c ng, Hi ng thnh vin,
BG v BQT sau ngy kt thc k k ton (nu c) v phng vn v cc vn
c tho lun trong cc cuc hp ny nhng cha c bin bn;
- Xem xt BCTC gia nin k gn nht k t sau ngy kt thc k k
ton ca n v (nu c);...
Nu sau khi thc hin cc th tc trn m KTV pht hin c c s kin
cn iu chnh hoc thuyt minh trong BCTC th KTV phi xc nh liu mi s
kin c c phn nh trn BCTC theo khun kh v lp v trnh by BCTC
c p dng hay khng.
KTV phi yu cu BG v BQT cung cp gii trnh bng vn bn theo quy
nh ca v vic iu chnh hoc thuyt minh tt c cc s kin xy ra sau ngy
kt thc k k ton m khun kh v lp v trnh by BCTC c p dng yu cu
phi iu chnh hoc thuyt minh.
b.2/ i vi cc s vic m KTV bit c sau ngy lp BCKT nhng
trc ngy cng b BCTC (on 10-13, A11-A16): KTV khng bt buc phi
thc hin cc th tc kim ton lin quan n BCTC sau ngy lp BCKT.
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Tuy nhin, sau ngy lp BCKT nhng trc ngy cng b BCTC, nu KTV
bit c mt s vic m nu s vic c bit n ti ngy lp BCKT th c
th lm cho KTV phi sa i BCKT, th KTV phi thc hin cc th tc:
- Tho lun vi BG v BQT ca n v c kim ton;
- Quyt nh xem c cn sa i BCTC hay khng;
- Phng vn xem BG d nh x l vn ny trn BCTC nh th no;.
- Thc hin cc th tc kim ton i vi vic sa i BCTC (nu c);
- M rng cc th tc kim ton n ngy lp BCKT mi;
- Pht hnh BCKT mi v BCTC sa i vi ngy lp BCKT mi khng
c trc ngy ph duyt ca BCTC sa i.
Ty theo quy nh ca php lut hoc khun kh lp v trnh by BCTC
(cho php, khng cho php hoc khng cm BG sa i BCTC do nh hng
ca cc s kin pht sinh sau ngy kt thc k k ton) v ty theo vic BCKT
pht hnh hay cha m KTV phi thc hin cc th tc ph hp theo quy nh ca
CMKiT s 560 v s 705, 706. Ty tng trng hp m KTV phi: Sa i
BCKT; Pht hnh BCKT mi c on Vn cn nhn mnh/hoc c on
Vn khc; hoc thng bo cho BG v BQT n v c kim ton n v
khng cng b BCTC cho bn th ba; hoc hnh ng ngn chn vic s dng
BCKT cha sa i ...
b.3/ i vi cc s vic m KTV bit c sau ngy cng b BCTC (on
14-17, A17-A18): Sau ngy cng b BCTC, KTV khng bt buc phi thc hin
bt k th tc kim ton no i vi BCTC .
Tuy nhin, nu sau ngy cng b BCTC, KTV bit c s vic m nu s
vic c bit n ti ngy lp BCKT th c th lm cho KTV phi sa i
BCKT, th KTV phi thc hin cc th tc tng t nh nu on (b.2) trn
y. KTV phi kim tra cc th tc BG n v c kim ton thc hin m
bo vic sa i ny c thng bo n tt c cc bn nhn BCTC v
BCKT c cng b trc .
Nu BG n v khng thc hin cc th tc cn thit m bo thng
bo vic sa i ny cho tt c cc bn nhn BCTC trc v BG khng
sa i BCTC: KTV phi thng bo cho BG v BQT n v v vic KTV s c
gng ngn chn vic s dng BCKT cha sa i. Nu BG hoc BQT n v vn
khng thc hin cc th tc cn thit mc d c KTV thng bo th KTV
phi c nhng hnh ng thch hp c gng ngn chn vic s dng BCKT
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cha sa i. KTV c th cn nhc vic tham kho kin chuyn gia t vn php
lut trong trng hp ny.
c) Trng hp n v c kim ton pht hnh chng khon trn th
trng th phi xem xt n cc quy nh php l lin quan n vic pht hnh
chng khon.
1.7. Hot ng lin tc (CMKiT 570)
a) Khi nim (on 02, A1) :
Gi nh hot ng lin tc: Theo gi nh hot ng lin tc, mt n v
c xem l hot ng lin tc trong tng lai c th d on c.
Khi s dng gi nh hot ng lin tc lp v trnh by BCTC l ph
hp, ti sn v n phi tr c ghi nhn da trn c s l n v c th thc hin
c gi tr ti sn v thanh ton c cc khon n phi tr ca mnh trong iu
kin kinh doanh bnh thng.
b) Trch nhim ca BG n v c kim ton (on 03-05)
Khun kh v lp v trnh by BCTC c th quy nh r v vic BG phi
thc hin nh gi c th v kh nng hot ng lin tc ca n v v cc chun
mc lin quan cn xem xt v cc thng tin thuyt minh phi trnh by lin quan
n hot ng lin tc (V d, on 15 Chun mc k ton Vit Nam s 21 (nm
2003)). Php lut v cc quy nh cng c th c yu cu c th v trch nhim ca
BG trong vic nh gi kh nng hot ng lin tc ca n v v cc thuyt
minh BCTC c lin quan.
c) Trch nhim ca KTV (on 06-07):
KTV c trch nhim phi xem xt tnh hp l ca gi nh hot ng lin
tc m n v s dng khi lp v trnh by BCTC, ng thi xem xt liu c
yu t khng chc chn trng yu no nh hng n kh nng hot ng lin tc
ca n v cn phi c trnh by y trn BCTC. Tuy nhin khi BCKT khng
cp n tnh khng chc chn v kh nng hot ng lin tc khng c ngha l
m bo v kh nng hot ng lin tc ca n v c kim ton.
c.1/ Th tc nh gi ri ro (on 10-11, A2-A6): KTV phi xem xt liu
cn c cc s kin hoc iu kin c th dn n nghi ng ng k v kh nng
hot ng lin tc ca n v c kim ton hay khng. ng thi, KTV phi
tho lun vi BG n v tm hiu nh gi ca BG v kh nng hot ng
lin tc ca n v v BG c nhn thy cc s kin hoc iu kin, xt ring l
hay kt hp li, c th dn n nghi ng ng k v kh nng hot ng lin tc
ca n v hay khng, v BG c k hoch nh th no i vi vn ny.
90

Trong qu trnh kim ton, KTV phi lun cnh gic vi nhng bng chng
kim ton v cc s kin hoc iu kin c th dn n nghi ng ng k v kh
nng hot ng lin tc ca n v c kim ton.
c.2/ Xem xt cc nh gi ca BG n v c kim ton (on 12-14,
A7-A12): KTV phi xem xt cc nh gi ca BG v kh nng hot ng lin tc
ca n v, trong lu n khong thi gian ti thiu ca hot ng lin tc
theo quy nh l 12 thng k t ngy kt thc k k ton. Khi xem xt cc nh gi
ca BG n v c kim ton, KTV phi xem xt liu cc nh gi ca BG
bao gm tt c cc thng tin lin quan sn c m KTV bit c t kt qu ca
cuc kim ton hay cha.
c.3/ Giai on sau khi c BG nh gi (on 15, A13-A14): KTV
phi phng vn BG n v c kim ton v cc hiu bit ca BG i vi cc
s kin hoc iu kin pht sinh sau giai on c BG nh gi m cc s
kin hoc iu kin ny c th dn n nghi ng ng k v kh nng hot ng
lin tc ca n v c kim ton.
c.4/Th tc kim ton b sung khi KTV nhn thy cc s kin hoc iu
kin dn n nghi ng ng k v kh nng hot ng lin tc ca n v (on
16, A15-A18): Trng hp ny, KTV phi thc hin cc th tc kim ton b sung
thu thp y bng chng kim ton thch hp nhm xc nh xem c hay
khng c yu t khng chc chn trng yu, k c vic xem xt cc yu t gim
nh. Cc th tc ny phi bao gm:
- Yu cu BG n v nh gi v kh nng hot ng lin tc ca n v
(nu cha thc hin nh gi trc );
- Xem xt cc k hoch ca BG v cc hnh ng trong tng lai, nh gi
kh nng ci thin tnh hnh cng nh tnh kh thi ca nhng k hoch ny;
- Nu n v lp k hoch dng tin, KTV phi nh gi tin cy ca
d liu s dng lp k hoch dng tin v xc nh cc bng chng cng c cho
cc gi nh dng lp k hoch dng tin;
- Xem xt cc thng tin hay s kin b sung sau ngy BG a ra nh gi;
- Yu cu BG v BQT n v gii trnh bng vn bn v cc k hoch hnh
ng trong tng lai ca h v tnh kh thi ca cc k hoch .
c.5/ Kt lun kim ton v BCKT (on 18-21, A20-A26)
Da vo nhng bng chng kim ton thu thp c, KTV phi s dng xt
on ca mnh kt lun liu c yu t khng chc chn trng yu lin quan n
91

cc s kin hoc iu kin, xt ring l hay kt hp li, c th dn n nghi ng

ng k v kh nng hot ng lin tc ca n v hay khng.
- Trng hp KTV kt lun rng vic s dng gi nh hot ng lin tc
l ph hp nhng c yu t khng chc chn trng yu: KTV phi xc nh xem
BCTC c m bo cc yu cu sau hay khng:
+Trnh by y cc s kin hoc iu kin ch yu c th dn n nghi
ng ng k v kh nng hot ng lin tc ca n v c kim ton v k hoch
ca BG i vi cc s kin hoc iu kin ny;
+Trnh by r rng c yu t khng chc chn trng yu lin quan n s
kin hoc iu kin c th dn n nghi ng ng k v kh nng hot ng lin
tc ca n v c kim ton v do , n v c th s khng thc hin c gi
tr ti sn v thanh ton cc khon n phi tr ca mnh trong iu kin kinh doanh
bnh thng.
Nu BCTC ca n v trnh by y cc ni dung nu trn: KTV phi
a ra BCKT vi kin chp nhn ton phn c on Vn cn nhn mnh
nu bt s tn ti ca yu t khng chc chn trng yu lin quan n s kin hoc
iu kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n
v c kim ton v lu ngi c ti thuyt minh lin quan trong BCTC.
Nu BCTC ca n v khng trnh by y cc ni dung nu trn: KTV
phi a ra kin ngoi tr hoc kin tri ngc theo CMKiT s 705. KTV phi
nu r trong BCKT v s tn ti ca yu t khng chc chn trng yu c th dn
n nghi ng ng k v kh nng hot ng lin tc ca n v c kim ton.
- Trng hp KTV kt lun rng vic s dng gi nh hot ng lin tc
l khng ph hp: KTV phi a ra kin kim ton tri ngc.
Nu BCTC c lp da trn c s thay th ph hp, kin chp nhn
ton phn vn c th c a ra nhng phi a thm on Vn cn nhn
mnh v c s thay th lu ngi s dng.
c.6/ BG n v khng thc hin hoc khng m rng nh gi v kh
nng hot ng lin tc (on 22, A27): KTV phi cn nhc nh hng ca vn
ny i vi BCKT. KTV c th a ra kin ngoi tr hoc t chi a ra
kin trong BCKT, v khng thu thp c y bng chng kim ton thch hp
lin quan n vic s dng gi nh hot ng lin tc trong vic lp v trnh by
BCTC.

92

c.7/ Trao i vi BQT n v c kim ton (on 23): KTV phi trao i
vi BQT n v v cc s kin hoc iu kin xc nh l c th dn n nghi
ng ng k v kh nng hot ng lin tc ca n v c kim ton, bao gm:
Liu cc s kin hoc iu kin c to thnh yu t khng chc chn trng yu
hay khng; Liu vic s dng gi nh hot ng lin tc c ph hp trong vic lp
v trnh by BCTC hay khng; Cc thuyt minh c lin quan trong BCTC c y
hay khng.
c.8/ S chm tr ng k trong vic k duyt BCTC (on 24): KTV phi
tm hiu l do ca s chm tr . Nu KTV tin rng s chm tr c th do tc
ng ca cc s kin hoc iu kin lin quan n vic nh gi kh nng hot
ng lin tc ca n v th KTV phi thc hin cc th tc kim ton b sung,
cng nh xem xt nh hng n kt lun ca KTV v s tn ti ca yu t khng
chc chn trng yu lin quan n kh nng hot ng lin tc.
1.8. Gii trnh bng vn bn (CMKiT 580)
a) Khi nim (on 07)
Gii trnh bng vn bn (cn gi: Th gii trnh hoc Bn gii trnh):
L cc gii thch ca BG n v c kim ton c th hin di hnh thc
vn bn, cung cp cho KTV gii trnh v xc nhn mt s vn nht nh hoc
h tr cho cc bng chng kim ton khc. Gii trnh bng vn bn khng bao gm
BCTC, cc c s dn liu ca BCTC hoc s, chng t k ton.
b) Yu cu:
b.1/ i tng cn gii trnh (on 09, A2-A6): BG v cc cp qun l
c trch nhim ph hp ca n v c kim ton (v d, gm: Tng Gim
c/Gim c, Gim c ti chnh, K ton trng...), nhng ngi tham gia vo
vic lp v trnh by BCTC v cc c s dn liu ca BCTC, k c nhng ngi c
kin thc chuyn mn v cc vn cn c gii trnh.
b.2/ Ni dung gii trnh (on 10-13, A7-A14): Gm trch nhim ca BG
v cc vn khc.
- Gii trnh v trch nhim ca BG: KTV phi yu cu BG n v c
kim ton cung cp gii trnh bng vn bn v vic:
+ BG hon thnh trch nhim i vi vic lp v trnh by BCTC theo
khun kh v lp v trnh by BCTC c p dng, v theo iu khon ca hp
ng kim ton;
+ BG cung cp cho KTV tt c cc thng tin lin quan v cc quyn
tip cn theo iu khon ca hp ng kim ton;
93

+ Tt c cc giao dch c ghi chp v phn nh trong BCTC.

- Gii trnh v cc vn khc, theo yu cu ca cc CMKiT khc v theo
xt on ca KTV i vi cc vn cn gii trnh, bao gm: v danh sch cc sai
st khng c iu chnh (CMKiT s 450); v tnh hot ng lin tc (CMKiT s
570); mi quan h v giao dch vi bn lin quan (CMKiT s 550); nh gi v cc
c tnh k ton (CMKiT s 540), nh gi v gian ln (CMKiT s 240), s tun
th php lut (CMKiT s 250), cc v kin tng (CMKiT s 501)...
b.3/ Ngy k vn bn gii trnh v giai on c gii trnh (on 14,
A15-A18): Ngy k vn bn gii trnh phi l ngy gn nht vi ngy lp BCKT v
BCTC, nhng khng c sau ngy lp BCKT. Vn bn gii trnh phi bao gm
gii trnh v tt c cc BCTC v giai on c kim ton cp trong BCKT.
b.4/ Hnh thc trnh by (on 15, A19-A21): Cc gii trnh bng vn bn
phi c trnh by dng Th gii trnh gi cho KTV v DNKT. Nu php lut
v cc quy nh yu cu BG n v lp bo co cng khai v trch nhim ca
BG v KTV xc nh rng bo co cung cp mt s hoc tt c cc ni dung
cn gii trnh theo CMKiT th cc vn lin quan trnh by trong bo co cng
khai khng cn phi nu li trong Th gii trnh.
b.5/ Nghi ng tin cy ca vn bn gii trnh (on 16-18, A23-A25):
Nu KTV lo ngi v nng lc chuyn mn, tnh chnh trc, t cch o c, tnh
cn trng ca BG n v c kim ton hoc lo ngi v cam kt, n lc ca
BG n v... th KTV phi xc nh nh hng ca s lo ngi n tin cy
ca cc gii trnh ca BG, cng nh tin cy ca bng chng kim ton ni
chung.
Nu vn bn gii trnh khng nht qun vi bng chng kim ton khc,
hoc KTV kt lun rng vn bn gii trnh khng ng tin cy th KTV phi c cc
bin php x l thch hp, v d: Xem xt li cc nh gi v nng lc chuyn
mn, tnh chnh trc, t cch o c, tnh cn trng ca BG n v...; Xem xt
li tin cy ca cc gii trnh ca BG cng nh tin cy ca bng chng kim
ton; Xc nh nh hng c th c i vi kin kim ton (theo CMKiT s
705).
Nu KTV kt lun rng c nghi ng v tnh chnh trc ca BG n v
c kim ton, dn n vic gii trnh bng vn bn lin quan n trch nhim
ca BG l khng ng tin cy thKTV phi t chi a ra kin kim ton v
BCTC.
b.6/ Vn bn gii trnh khng c cung cp hoc ni dung gii trnh
khng y (on 19-20, A26-A27): Trng hp ny, KTV phi trao i vi
BG n v, nh gi li tnh chnh trc ca BG v nh gi nh hng ca vic
khng c cung cp bn gii trnh, hoc ni dung gii trnh khng y i vi
94

 tin cy ca cc gii trnh v ca bng chng kim ton ni chung. KTV cng
phi xc nh nh hng c th c i vi kin kim ton (theo CMKiT s 705).
Nu BG n v c kim ton khng cung cp vn bn gii trnh hoc
gii trnh khng y cc ni dung lin quan n trch nhim ca BG th KTV
phi t chi a ra kin kim ton v BCTC.
1.9. Thng tin xc nhn t bn ngoi (CMKiT 505)
a) Khi nim (on 06):
Thng tin xc nhn t bn ngoi: L bng chng kim ton thu thp c
di dng phn hi bng vn bn trc tip t bn th ba (bn xc nhn) cho KTV,
c th l trn giy t, phng tin in t hoc phng tin khc.
b) Vai tr (on 03):
Thng tin xc nhn t bn ngoi l mt ngun bng chng kim ton quan
trng. Khi thit k v thc hin th nghim c bn i vi cc nhm giao dch, s
d ti khon v thng tin thuyt minh trng yu, KTV phi xem xt c cn thc
hin cc th tc xc nhn t bn ngoi nh l th nghim c bn hay khng. Th
tc xc nhn t bn ngoi c th gip KTV thu thp c bng chng kim ton c
tin cy cao cn thit x l ri ro ng k c sai st trng yu do gian ln
hoc nhm ln. Ngoi ra, KTV cng c th thit k cc yu cu xc nhn thu
thp thm thng tin chng thc nhm x l ri ro c sai st trng yu do gian ln
cp c s dn liu. Thng tin xc nhn t bn ngoi c thu thp t ngun c
lp vi n v c kim ton, do , c th lm tng mc m bo m KTV
t c t bng chng trong cc ti liu, s k ton hoc gii trnh ca BG n
v c kim ton.
c) Cc hnh thc thng tin xc nhn t bn ngoi:
c.1) Th xc nhn dng khng nh (positive confirmation request) (on
06, A5): L ngh bn xc nhn phc p trc tip cho KTV nu r bn xc nhn
ng hoc khng ng vi thng tin cn xc nhn, hoc cung cp thng tin yu
cu xc nhn.
Th xc nhn ny thng cung cp bng chng kim ton ng tin cy v
yu cu bn xc nhn phc p li KTV trong mi trng hp, bng cch khng
nh ng vi thng tin yu cu xc nhn, hoc cung cp thm thng tin theo yu
cu ca KTV.
Tuy nhin, th xc nhn ny c nhc im l bn xc nhn c th tr li
m khng xc minh thng tin trn th xc nhn l chnh xc hay khng. Tuy nhin,
KTV c th gim ri ro ny bng cch s dng th xc nhn dng khng nh
95

nhng khng ghi r s liu, thng tin trn th v yu cu bn xc nhn cung cp s

liu, thng tin (th xc nhn trng). Vic s dng th xc nhn trng cng c
th lm gim t l phc p do bn xc nhn phi b ra nhiu cng sc hn tr
li.
c.2) Th xc nhn dng ph nh (negative confirmation request) (on
06, 15, A23): L ngh bn xc nhn phc p trc tip cho KTV ch khi bn xc
nhn khng ng vi thng tin c nu trong th xc nhn.
Th xc nhn ny cung cp bng chng kim ton t thuyt phc hn so vi
th xc nhn dng khng nh. Do , KTV khng c s dng th xc nhn
dng ph nh nh l th nghim c bn duy nht nhm x l ri ro c sai st
trng yu nh gi cp c s dn liu, tr khi p ng 4 yu cu sau: (1)
Ri ro c sai st trng yu c nh gi l thp v KTV thu thp y bng
chng kim ton thch hp v tnh hu hiu ca cc hot ng kim sot c lin
quan n c s dn liu; (2) Tng th cc phn t cn xc nhn bao gm s lng
ln cc ti khon c s d nh, giao dch nh, hoc iu kin ng nht; (3) T l
ngoi l d kin rt thp; (4) KTV khng bit v cc trng hp hoc iu kin
khin ngi nhn th xc nhn dng ph nh khng quan tm n yu cu xc
nhn.
d) Yu cu:
d.1/ Th tc xc nhn t bn ngoi (on 07, A1-A7): Bao gm cc bc:
- Xc nh thng tin cn c xc nhn hoc yu cu xc nhn (V d: thng
tin lin quan n s d ti khon, cc yu t cu thnh s d ti khon, cc iu
khon ca tha thun, hp ng, hoc giao dch gia n v c kim ton v
cc bn khc...)
- La chn bn xc nhn thch hp, c hiu bit ph hp v thng tin cn
xc nhn (V d: khch hng, nh cung cp, bn lin quan...);
- Thit k th xc nhn: Vic thit k th xc nhn c nh hng trc tip
n t l phc p, tin cy v ni dung ca bng chng kim ton thu thp c
t th phc p. Cc yu t cn xem xt khi thit k th xc nhn gm: C s dn
liu c lin quan; Cc ri ro c sai st trng yu c th c xc nh, k c
ri ro do gian ln; Hnh thc, cch trnh by th xc nhn; Kinh nghim t cuc
kim ton trc hoc cc hp ng tng t; Phng thc trao i thng tin (trn
giy t, th in t); BG n v c chp thun hoc khuyn khch bn xc nhn
phc p li KTV;...
- Gi th xc nhn v c th tip tc gi ln 2, 3 khi cha nhn c phn
hi cho th xc nhn trc trong mt khong thi gian hp l.
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d.2/ BG n v c kim ton khng ng KTV gi th xc nhn

(on 08-09, A8-A10): Trng hp ny, KTV phi:
- iu tra l do ca vic BG khng ng v thu thp bng chng kim
ton v tnh hp l v hp l ca cc l do ;
- Xem xt nh hng ca vic BG khng ng n nh gi ca KTV v
ri ro c sai st trng yu lin quan, k c ri ro do gian ln, v n ni dung, lch
trnh v phm vi ca cc th tc kim ton khc;
- Thc hin cc th tc kim ton thay th c thit k thu thp bng
chng kim ton ph hp v ng tin cy.
Nu KTV kt lun rng l do ca vic BG n v c kim ton khng
ng KTV gi th xc nhn l khng hp l, hoc KTV khng th thu thp
c bng chng kim ton ph hp v ng tin cy t cc th tc kim ton thay
th, KTV phi trao i vi BQT n v c kim ton theo quy nh ca CMKiT
s 260. KTV cng phi xc nh cc nh hng ca vn ny i vi cuc kim
ton v kin kim ton theo CMKiT s 705.
d.3/ Kt qu ca cc th tc xc nhn t bn ngoi (on 10-14, A11A22)
- Nu nghi ng v tin cy ca thng tin phn hi th xc nhn, KTV phi
thu thp thm bng chng kim ton gii quyt cc nghi ng .
- Nu xc nh rng thng tin phn hi th xc nhn khng ng tin cy,
KTV phi xem xt cc nh hng n nh gi v ri ro c sai st trng yu lin
quan, k c ri ro do gian ln v nh hng n ni dung, lch trnh v phm vi cc
th tc kim ton khc.
-Nu khng nhn c phn hi, KTV phi thc hin cc th tc kim ton
thay th thu thp bng chng kim ton ph hp v ng tin cy (V d: i vi
s d cc khon phi thu: Kim tra cc phiu thu sau ngy kt thc k k ton, vn
n v doanh thu bn hng ti thi im gn kt thc k k ton; i vi s d
cc khon phi tr: Kim tra cc phiu chi sau ngy kt thc k k ton hoc cng
vn, th t t cc bn th ba, v cc giy t khc nh phiu nhn hng)
- Nu KTV xc nh vic phn hi th xc nhn dng khng nh l cn thit
thu thp y bng chng kim ton thch hp th cc th tc kim ton thay
th s khng cung cp c bng chng kim ton m KTV cn (V d, trong cc
trng hp nh thng tin chng thc cho cc xc nhn ca BG n v c
kim ton ch c ngoi n v; hoc c ri ro do BG n v khng ch kim
sot, hoc ri ro c s thng ng gia nhn vin v BG c, lm cho KTV
khng tin tng vo bng chng kim ton thu thp c t ni b n v.). Nu
97

khng c c xc nhn , KTV phi xc nh nh hng ca vn ny i vi

cuc kim ton v kin kim ton theo CMKiT s 705.
- Nu kt qu th xc nhn cho thy cc ngoi l, KTV phi iu tra xc
nh liu cc ngoi l c phi l du hiu ca sai st hay khng v c bin php
x l ph hp.
d.4/ nh gi bng chng thu thp c (on 16, A24-A25): KTV phi
nh gi xem kt qu cc th tc xc nhn t bn ngoi cung cp y bng
chng kim ton thch hp v ng tin cy cha, hay cn phi thu thp thm cc
bng chng kim ton khc.
2. S dng cng vic ca cc bn khc
2.1. Lu khi kim ton BCTC tp on v s dng cng vic ca KTV
n v thnh vin (CMKiT 600)
a) Khi nim (on 09)
n v thnh vin: L mt b phn hoc n v kinh doanh c thng tin ti
chnh hoc BCTC do BTG/BG tp on hoc BG n v thnh vin lp v
thng tin ti chnh hoc BCTC phi c bao gm trong BCTC tp on;
KTV n v thnh vin: L KTV thc hin kim ton hoc sot xt thng tin
ti chnh hoc BCTC ca n v thnh vin phc v cho mc ch kim ton
BCTC tp on, theo yu cu ca nhm kim ton tp on;
Tp on: L n v bao gm cc n v thnh vin m thng tin ti chnh
hoc BCTC ca cc n v thnh vin c bao gm ton b hoc mt phn trong
BCTC ca tp on. Mt tp on phi c t nht hai n v thnh vin, bao gm
c cng ty m;
Thnh vin BG ph trch tng th cuc kim ton tp on: L thnh vin
BG chu trch nhim v hp ng kim ton BCTC tp on v vic thc hin
hp ng ny, thay mt cho DNKT k BCKT v BCTC tp on. Khi c t hai
DNKT tr ln thc hin cuc kim ton BCTC tp on, cc thnh vin BG ph
trch cuc kim ton ca cc DNKT v cc nhm kim ton ca h phi to nn
mt thnh vin BG ph trch tng th cuc kim ton tp on v nhm kim
ton tp on.
BCTC tp on: L BCTC bao gm ton b hoc mt phn thng tin ti
chnh hoc BCTC ca cc n v thnh vin trong tp on. Thut ng BCTC tp
on ch BCTC hp nht c lp t BCTC ca cng ty m v cc cng ty con
hoc BCTC tng hp c lp t BCTC ca cc n v thnh vin khng c cng
ty m nhng u chu s kim sot chung.
98

n v thnh vin quan trng: L n v thnh vin m nhm kim ton tp

on xc nh l (i) c nh hng ng k v mt ti chnh i vi tp on, hoc
(ii) tu theo bn cht hay hon cnh c th, n v thnh vin c th to ra ri ro
ng k c sai st trng yu cho BCTC ca tp on.
b) Trch nhim (on 11, A8-A9):
Mc d KTV n v thnh vin c th thc hin kim ton hoc sot xt
thng tin ti chnh hoc BCTC ca n v thnh vin cho mc ch kim ton tp
on v phi chu trch nhim i vi nhng pht hin, kt lun hoc kin kim
ton ca mnh nhng thnh vin BG ph trch tng th cuc kim ton tp on
v DNKT tp on vn phi chu trch nhim v kin kim ton tp on. Thnh
vin BG ph trch tng th cuc kim ton tp on chu trch nhim hng dn,
gim st v thc hin cuc kim ton tp on tun th cc chun mc ngh
nghip, php lut v cc quy nh c p dng v m bo rng BCKT c lp
ph hp vi tnh hnh thc t ca cuc kim ton.
BCKT v BCTC ca tp on khng c cp n KTV n v thnh
vin, tr khi php lut v cc quy nh c yu cu. K c khi php lut v cc quy
nh c yu cu phi cp n KTV n v thnh vin th BCKT tp on phi
ch r rng vic cp n KTV n v thnh vin trong BCKT tp on khng
lm gim trch nhim ca thnh vin BG ph trch tng th cuc kim ton tp
on v ca DNKT tp on i vi kin kim ton tp on.
c) Yu cu:
c.1/ Chp nhn v duy tr (on 12-13, A10-A19): Thnh vin BG ph
trch tng th cuc kim ton tp on phi xc nh liu c th thu thp c y
bng chng kim ton thch hp lin quan n quy trnh hp nht v cc thng
tin ti chnh hoc BCTC ca cc n v thnh vin lm c s a ra kin kim
ton tp on hay khng, k c vic tham gia vo cng vic ca cc KTV n v
thnh vin quan trng (nu cn) thu thp y bng chng kim ton thch
hp. Nu khng th thu thp c y bng chng kim ton thch hp do hn
ch t pha BG tp on, dn n vic t chi a ra kin kim ton i vi
BCTC tp on theo CMKiT s 705 th thnh vin BG ph trch tng th cuc
kim ton tp on phi khng chp nhn, hoc rt khi hp ng kim ton, hoc
t chi a ra kin kim ton v BCTC tp on, ty theo quy nh ca php lut
lin quan.
c.2/ Chin lc kim ton tng th v k hoch kim ton: Thc hin theo
quy nh ti on 07-12 CMKiT s 300.
c.3/ Tm hiu v tp on, cc n v thnh vin trong tp on v mi
trng hot ng (on 17-18, A23-A31): Nhm kim ton BCTC tp on phi
tm hiu v tp on, cc n v thnh vin trong tp on, mi trng hot ng,
99

cc kim sot c p dng cho c tp on, quy trnh hp nht, cc hng dn m

BG tp on a ra cho cc n v thnh vin... Nhm kim ton tp on phi
c y hiu bit khng nh hoc thay i cc nhn nh ban u v cc n
v thnh vin c th l n v thnh vin quan trng v nh gi ri ro c sai st
trng yu trong BCTC tp on.
c.4/ Hiu bit v KTV n v thnh vin (on 19-20, A32-A41): Nu
nhm kim ton tp on d nh yu cu mt KTV n v thnh vin thc hin
kim ton hoc sot xt thng tin ti chnh hoc BCTC ca mt n v thnh vin,
nhm kim ton tp on phi c hiu bit v KTV n v thnh vin, c th l:
- KTV c hiu v tun th chun mc, cc quy nh v o c ngh
nghip c lin quan n kim ton tp on v c bit l c c lp hay khng;
- Nng lc chuyn mn ca KTV ;
- Nhm kim ton tp on c th tham gia vo cng vic ca KTV
mc cn thit thu thp c y bng chng kim ton thch hp hay
khng;
- KTV c hot ng trong mi trng php l c th gim st tch cc
cc KTV hay khng.
Nu KTV n v thnh vin khng p ng c cc yu cu v tnh c
lp, tun th chun mc chuyn mn, quy nh v o c ngh nghip, nng lc
chuyn mn, hoc nhm kim ton tp on khng th tham gia vo cng vic ca
KTV n v thnh vin th nhm kim ton tp on phi t thu thp y bng
chng thch hp lin quan n thng tin ti chnh hoc BCTC ca n v thnh
vin.
c.5/ Mc trng yu (on 21-23, A42-A46): Nhm kim ton tp on phi
xc nh cc mc trng yu, gm:
- Mc trng yu tng th cho BCTC tp on v mc trng yu chi tit p
dng cho cc nhm giao dch, s d ti khon hoc thuyt minh c th ca BCTC
tp on (nu cn);
- Mc trng yu i vi n v thnh vin c p dng cho cc n v
thnh vin m cc KTV n v thnh vin s kim ton hoc sot xt v mc ch
kim ton tp on. Mc trng yu i vi n v thnh vin phi thp hn mc
trng yu tng th ca BCTC tp on;
- Mc gi tr m sai st c gi tr cao hn mc khng c coi l sai st
khng ng k i vi BCTC tp on.
100

Nu mt n v thnh vin phi c kim ton theo yu cu ca php lut

v cc quy nh hoc v l do khc v nhm kim ton tp on quyt nh s
dng kt qu cuc kim ton ca n v thnh vin cung cp bng chng kim
ton cho cuc kim ton tp on, nhm kim ton tp on phi xc nh cc ni
dung sau c p ng cc yu cu ca CMKiT s 600 hay khng, bao gm: Mc
trng yu tng th cho BCTC ca n v thnh vin v mc trng yu thc hin
i vi n v thnh vin.
c.5/ Bin php x l i vi cc ri ro nh gi (on 24-31, A47A55): Nhm kim ton tp on phi xc nh loi cng vic m nhm, hoc KTV
n v thnh vin s thc hin thay, kim ton hoc sot xt thng tin ti chnh
hoc BCTC ca cc n v thnh vin, cng nh ni dung, lch trnh v phm vi
tham gia ca nhm vo cng vic ca KTV n v thnh vin.
Nhm kim ton tp on hoc KTV n v thnh vin phi kim tra tnh
hu hiu ca cc hot ng kim sot p dng cho c tp on, nu phm vi cng
vic i vi thng tin ti chnh hoc BCTC ca cc n v thnh vin c xc
nh da trn k vng rng cc kim sot p dng cho c tp on ang hot ng
hu hiu, hoc nu ch thc hin cc th nghim c bn th khng th thu thp y
bng chng kim ton thch hp cp c s dn liu.
* Cng vic cn thc hin i vi thng tin ti chnh hoc BCTC ca n
v thnh vin (on 26-29, A48-A53):
i vi n v thnh vin c xc nh l quan trng do c nh hng
ng k v mt ti chnh i vi tp on: Nhm kim ton tp on hoc KTV
n v thnh vin phi thc hin kim ton hoc sot xt thng tin ti chnh hoc
BCTC ca n v thnh vin , s dng mc trng yu i vi n v thnh vin.
i vi n v thnh vin c xc nh l quan trng do bn cht hay
hon cnh c th m n v thnh vin c th to ra ri ro ng k c sai st
trng yu cho BCTC ca tp on: Nhm kim ton tp on hoc KTV n v
thnh vin phi: (1) Kim ton hoc sot xt thng tin ti chnh hoc BCTC ca
n v thnh vin, s dng mc trng yu i vi n v thnh vin; (2) Kim ton
cc s d ti khon, nhm giao dch hoc thuyt minh v thc hin cc th tc
kim ton c th khc lin quan n kh nng xy ra ri ro ng k c sai st trng
yu trong BCTC tp on.
i vi cc n v thnh vin c xc nh l khng quan trng: Nhm
kim ton tp on phi thc hin cc th tc phn tch cp tp on.
Tuy nhin, nu cho rng cc th tc thc hin i vi thng tin ti chnh
hoc BCTC ca cc n v thnh vin quan trng v i vi cc kim sot c p
dng cho c tp on v quy trnh hp nht, cng nh cc th tc phn tch c
thc hin cp tp on, cng khng gip nhm kim ton tp on thu thp
101

c y bng chng kim ton thch hp lm c s a ra kin kim ton

th nhm kim ton tp on phi la chn cc n v thnh vin khng quan trng
v phi thc hin (hoc yu cu KTV n v thnh vin thc hin): (1) Kim ton
hoc sot xt thng tin ti chnh hoc BCTC ca n v thnh vin c chn, s
dng mc trng yu i vi n v thnh vin; (2) Kim ton cc s d ti khon,
nhm giao dch hoc cc thuyt minh; (3) Cc th tc khc.
* Tham gia vo cng vic ca KTV n v thnh vin (on 30-31, A54A55)
i vi n v thnh vin quan trng, nhm kim ton tp on phi tham
gia vo qu trnh nh gi ri ro ca KTV n v thnh vin xc nh cc ri ro
ng k c sai st trng yu trong BCTC tp on, ti thiu phi bao gm cc ni
dung sau:
- Tho lun vi KTV n v thnh vin hoc BG n v thnh vin v cc
hot ng kinh doanh ca n v thnh vin c nh hng quan trng i vi tp
on;
- Tho lun vi KTV n v thnh vin v kh nng xy ra sai st trng yu
trong cc thng tin ti chnh hoc BCTC ca n v thnh vin do gian ln hoc
nhm ln;
- Sot xt cc ti liu ghi chp th hin kt lun ca KTV n v thnh vin
v ri ro ng k c sai st trng yu c xc nh trong BCTC tp on.
Nu cc ri ro ng k c sai st trng yu trong BCTC tp on c
xc nh ti mt n v thnh vin do KTV n v thnh vin kim ton hoc sot
xt, nhm kim ton tp on phi nh gi mc ph hp ca cc th tc kim
ton tip theo x l cc ri ro ng k c sai st trng yu c xc nh
trong BCTC tp on v phi xc nh c cn thit tham gia vo cc th tc kim
ton tip theo hay khng.
c.6/ Quy trnh hp nht (on 32- 37, A56): Nhm kim ton tp on
phi:
- Tm hiu v cc kim sot c p dng cho c tp on v quy trnh hp
nht, k c cc hng dn do BG tp on ban hnh cho cc n v thnh vin.
- Thit k v thc hin cc th tc kim ton tip theo i vi quy trnh hp
nht x l cc ri ro c sai st trng yu nh gi trong BCTC tp on pht
sinh t quy trnh hp nht, bao gm vic nh gi xem liu tt c thng tin ti
chnh hoc BCTC ca cc n v thnh vin c tng hp trong BCTC tp
on hay cha.
102

- nh gi tnh ph hp, tnh y v tnh chnh xc ca cc bt ton iu

chnh v phn loi li khi hp nht, v phi nh gi xem c tn ti cc yu t gy
ri ro gian ln hoc c du hiu v s thin lch ca BG tp on hay khng.
- nh gi xem thng tin ti chnh hoc BCTC ca n v thnh vin cha
c lp theo chnh sch k ton p dng cho BCTC tp on hoc c ngy kt
thc k k ton khc vi ngy kt thc k k ton ca tp on (nu c) c
iu chnh ph hp vi mc ch lp v trnh by BCTC tp on hay cha.
c.7/ Cc s kin pht sinh sau ngy kt thc k k ton (on 38-39):
Nhm kim ton tp on hoc KTV n v thnh vin phi thc hin cc th tc
xc nh cc s kin xy ra ti cc n v thnh vin trong giai on t sau ngy
kt thc k k ton ca n v thnh vin n ngy lp BCKT v BCTC tp on,
v c th cn iu chnh hoc thuyt minh trong BCTC tp on. Nhm kim ton
tp on phi yu cu KTV n v thnh vin thng bo cho nhm nu KTV n
v thnh vin nhn thy nhng s kin pht sinh sau ngy kt thc k k ton m
cc s kin c th cn iu chnh hoc thuyt minh trn BCTC tp on.
c.8/ Trao i vi KTV n v thnh vin (on 40-41, A57-A60): Nhm
kim ton tp on phi trao i kp thi vi KTV n v thnh vin v nhng yu
cu ca nhm, bao gm: nhng cng vic cn thc hin, vic s dng kt qu ca
cng vic , hnh thc, ni dung trao i ca KTV n v thnh vin vi nhm
kim ton tp on. Ni dung trao i phi bao gm: Yu cu KTV n v thnh
vin xc nhn vic hp tc vi nhm kim ton tp on; Chun mc v cc quy
nh v o c c lin quan, c bit l tnh c lp; Mc trng yu i vi n
v thnh vin v mc gi tr m sai st c gi tr cao hn mc khng c coi l
sai st khng ng k i vi BCTC tp on; Ri ro ng k c sai st trng yu
c xc nh trong BCTC tp on c lin quan ti cng vic ca KTV n v
thnh vin; Yu cu trao i kp thi v bt k ri ro ng k c sai st trng yu
no khc lin quan n BCTC tp on, do gian ln hoc nhm ln ti n v thnh
vin v bin php x l ca KTV n v thnh vin i vi cc ri ro ; Danh
sch cc bn lin quan; Cc pht hin ca KTV n v thnh vin c lin quan n
cuc kim ton tp on (v d, thng tin v s khng tun th php lut, danh
sch nhng sai st khng c iu chnh trong thng tin ti chnh hoc BCTC
ca n v thnh vin, du hiu v s thin lch ca BG, khim khuyt nghim
trng trong kim sot ni b, gian ln hoc co buc gian ln n v thnh
vin,...);...

103

c.9/ nh gi tnh y v thch hp ca bng chng kim ton thu

thp c (on 42-45, A61-A63): Nhm kim ton tp on phi nh gi vic
trao i thng tin ca KTV n v thnh vin, tho lun vi KTV n v thnh
vin, BG n v thnh vin hoc BG tp on (nu cn) v nhng vn quan
trng pht sinh t vic nh gi ny v xc nh s cn thit phi sot xt nhng
phn lin quan khc trong ti liu, h s kim ton ca KTV n v thnh vin hay
khng. Nu kt lun rng cng vic m KTV n v thnh vin lm l cha y
, nhm kim ton tp on phi xc nh cc th tc kim ton b sung v trch
nhim thc hin cc th tc (thuc v KTV n v thnh vin hay nhm kim
ton tp on).
c.10/ Trao i vi BG v BQT tp on (on 46-49, A64-A66): c
thc hin theo quy nh ca CMKiT s 260 v 265 v cc CMKiT khc c lin
quan. Ngoi ra, trong trng hp KTV n v thnh vin phi a ra kin kim
ton v BCTC ca n v thnh vin, nhm kim ton tp on phi yu cu BG
tp on thng bo cho BG n v thnh vin v cc vn m nhm kim ton
tp on cho rng c nh hng trng yu n BCTC ca n v thnh vin m
BG n v thnh vin c th cha bit v vn . Nu BG tp on khng
thc hin yu cu ny, nhm kim ton tp on phi tho lun vi BQT tp on.
Nu vn vn cha c gii quyt, sau khi cn nhc cc quy nh v tnh bo
mt, nhm kim ton tp on phi xc nh xem c cn khuyn ngh KTV n v
thnh vin khng nn pht hnh BCKT v BCTC ca n v thnh vin cho ti khi
vn c gii quyt hay khng.
Ngoi cc vn phi trao i theo CMKiT s 260 v cc CMKiT khc,
nhm kim ton tp on phi trao i vi BQT tp on v nhng vn sau:
Khi qut v loi cng vic cn c thc hin i vi thng tin ti chnh
hoc BCTC ca cc n v thnh vin;
-

Khi qut v ni dung m nhm kim ton tp on d kin tham gia vo

cng vic ca KTV n v thnh vin i vi thng tin ti chnh hoc BCTC ca
n v thnh vin quan trng;
-

Nhng trng hp m nhm kim ton tp on nh gi l c nghi ng v

cht lng cng vic ca KTV n v thnh vin;
-

Bt k hn ch no gp phi trong qu trnh kim ton tp on, v d, vic

tip cn thng tin ca nhm kim ton tp on b hn ch;
-

Gian ln hoc co buc gian ln lin quan n BG tp on, BG n v

thnh vin, cc nhn vin c vai tr quan trng i vi cc kim sot c p dng
cho c tp on hoc cc trng hp khc m gian ln gy ra sai st trng yu
trong BCTC tp on.
-

104

2.2. S dng cng vic ca DNKT ni b (CMKiT 610)

a) Khi nim (on 07)
Kim ton ni b (KTNB): L hot ng do n v c kim ton thc hin
hoc do t chc bn ngoi cung cp, vi chc nng ch yu l kim tra, nh gi,
gim st tnh y , thch hp v tnh hu hiu ca kim sot ni b;
Ty theo quy m, cu trc v yu cu qun l ca n v, KTNB c th bao
gm cc hot ng sau: Gim st kim sot ni b; Kim tra thng tin ti chnh v
hot ng; Sot xt cc hot ng nghip v; Sot xt tnh tun th php lut v
cc quy nh; Qun l ri ro; Qun tr.
KTV ni b: L nhng c nhn thc hin cc chc nng ca KTNB. KTV
ni b c th thuc phng KTNB hoc cc phng ban c chc nng tng t.
b) Mi quan h v trch nhim (on 04-05, A3):
KTNB v kim ton c lp c th p dng mt s phng php, th tc
tng t. Tuy nhin, KTNB khng th c lp hon ton vi n v c kim
ton nh yu cu t ra i vi KTV c lp khi a kin v BCTC. KTV v
DNKT chu trch nhim i vi kin kim ton v trch nhim khng c
gim nh khi KTV v DNKT s dng cng vic ca KTV ni b.
c/ Xc nh s cn thit v mc s dng cng vic ca KTV ni b
(on 08-10, A4-A5): Bao gm:
- Xem xt tnh y , thch hp khi s dng cng vic ca KTV ni b:
KTV c lp phi nh gi: tnh khch quan, nng lc chuyn mn, s thn trng
ngh nghip ca KTV ni b, liu c th trao i thng tin mt cch hiu qu gia
KTV ni b v KTV c lp hay khng,...
- Xc nh nh hng d kin ca cng vic ca KTV ni b n ni dung,
lch trnh, phm vi cc th tc ca KTV c lp: KTV c lp phi cn nhc cc
vn nh: Ni dung, phm vi cc cng vic c th m KTV ni b thc hin; Ri
ro c sai st trng yu cp c s dn liu c nh gi i vi cc nhm
giao dch, s d ti khon v thng tin thuyt minh c th; Mc ch quan ca
KTV ni b trong vic nh gi cc bng chng kim ton thu thp c
chng minh cho cc c s dn liu lin quan...
Cc ni dung m KTV c lp nn tha thun trc vi KTV ni b bao
gm: Lch trnh cng vic; Phm vi ca ton b cuc kim ton; Mc trng yu
tng th i vi BCTC (v mc trng yu i vi cc nhm giao dch, s d ti
khon hay thng tin thuyt minh c th - nu c) v mc trng yu thc hin; Cc
105

phng php chn mu c la chn; Lu tr h s v cc cng vic c

thc hin; Cc th tc sot xt v lp bo co...
d/ S dng cng vic c th ca KTV ni b (on 11-12, A6): s dng
cng vic c th ca KTV ni b, KTV c lp phi nh gi v thc hin cc th
tc kim ton i vi cng vic nhm khng nh tnh y , thch hp i vi
cc mc tiu ca KTV c lp, bao gm vic nh gi xem:
- KTV ni b thc hin cng vic c c o to y v chuyn mn
v c thnh tho trong cng vic khng;
- Cng vic c c gim st, kim tra v lu li bng h s khng;
- Bng chng kim ton c c thu thp y v thch hp lm c s
a ra kt lun ca KTV ni b hay khng;
- Kt lun ca KTV ni b c ph hp vi tnh hnh thc t v bo co do
KTV ni b lp c nht qun vi kt qu cng vic thc hin hay khng;
- Nhng vn c bit hoc bt thng m KTV ni b nu ra c x
l ng cha.
Cc th tc kim ton c th bao gm: Kim tra nhng khon mc c
KTV ni b kim tra; Kim tra nhng khon mc khc tng t; Quan st cc th
tc KTV ni b thc hin.
2.3. S dng cng vic ca chuyn gia (CMKiT 620)
a) Khi nim (on 06)
Chuyn gia ca DNKT (chuyn gia): L c nhn hoc t chc c kinh
nghim chuyn mn trong mt lnh vc ring bit ngoi lnh vc k ton, kim
ton, m cng vic ca chuyn gia trong lnh vc c KTV s dng nhm thu
thp y bng chng kim ton thch hp. Chuyn gia c th l ngi ca
DNKT hoc Cng ty mng li (l lnh o hoc nhn vin, bao gm c cng tc
vin), hoc ngi bn ngoi.
Chuyn gia ca n v c kim ton: L c nhn hoc t chc c kinh
nghim chuyn mn trong mt lnh vc ring bit ngoi lnh vc k ton, kim
ton, m cng vic ca chuyn gia trong lnh vc c n v c kim ton
s dng trong vic lp v trnh by BCTC.
b) Mi quan h v trch nhim (on 03):
KTV v DNKT chu trch nhim ton b v kin kim ton a ra. Vic s
dng cng vic ca chuyn gia khng lm gim trch nhim ca KTV v DNKT
106

v kin kim ton. Tuy nhin, nu KTV s dng cng vic ca chuyn gia theo
quy nh ca CMKiT v kt lun rng cng vic ca chuyn gia l y cho mc
ch kim ton, KTV c th s dng nhng pht hin hoc kt lun ca chuyn gia
trong lnh vc chuyn mn ring bit ca chuyn gia nh l bng chng kim ton
thch hp.
c) Yu cu:
c.1/ Xc nh s cn thit phi s dng cng vic ca chuyn gia (on
07, A4-A9): KTV phi xc nh s cn thit ca vic s dng cng vic ca
chuyn gia nu kinh nghim chuyn mn trong mt lnh vc ring bit ngoi lnh
vc k ton, kim ton l cn thit thu thp y bng chng kim ton thch
hp.
c.2/ Xc nh ni dung, lch trnh, phm vi cc th tc kim ton s dng
cng vic ca chuyn gia (on 08, A10): KTV phi xem xt cc yu t, bao
gm:
- Ni dung ca vn c lin quan n cng vic ca chuyn gia;
- Ri ro c sai st trng yu ca vn c lin quan n cng vic ca
chuyn gia;
- Tm quan trng ca cng vic ca chuyn gia i vi cuc kim ton;
- Hiu bit v kinh nghim ca KTV i vi cc cng vic trc ca
chuyn gia;
- Liu chuyn gia c phi tun theo cc chnh sch v th tc kim sot cht
lng ca DNKT hay khng.
c.3/ nh gi nng lc, kh nng v tnh khch quan ca chuyn gia
(on 09, A14-A20): KTV phi nh gi xem chuyn gia c nng lc, kh
nng v tnh khch quan cho mc ch kim ton hay khng. Trng hp s dng
chuyn gia bn ngoi, khi nh gi tnh khch quan ca chuyn gia, KTV phi tm
hiu nhng li ch v nhng mi quan h c th nh hng n tnh khch quan
ca chuyn gia.
c.4/ Hiu bit v lnh vc chuyn mn ca chuyn gia (on 10, A21A22): KTV phi c hiu bit y v lnh vc chuyn mn ca chuyn gia
xc nh ni dung, phm vi, mc tiu cng vic ca chuyn gia v nh gi tnh
y , thch hp ca cng vic ca chuyn gia cho mc ch kim ton.
c.5/ Cc vn cn tha thun vi chuyn gia (on 11, A23-A31):
- Ni dung, phm vi, mc tiu cng vic ca chuyn gia;
107

- Vai tr v trch nhim ca KTV v ca chuyn gia;

- Ni dung, lch trnh, phm vi cc cuc trao i gia KTV v chuyn gia,
bao gm c hnh thc ca bo co do chuyn gia cung cp;
- S cn thit phi tun th cc quy nh v bo mt thng tin i vi
chuyn gia.
c.6/ nh gi tnh y , thch hp ca cng vic ca chuyn gia (on
12-13, A32-A40): KTV phi nh gi:
- Tnh ph hp, hp l ca cc pht hin v kt lun ca chuyn gia, v tnh
nht qun ca cc pht hin v kt lun vi cc bng chng kim ton khc;
- Tnh ph hp, hp l ca cc gi nh v phng php m chuyn gia s
dng;
- Tnh ph hp, y v chnh xc ca ngun d liu m chuyn gia s
dng.
Nu KTV nhn thy cng vic ca chuyn gia khng y , thch hp cho
mc ch kim ton, KTV phi tha thun vi chuyn gia v ni dung, phm vi
cng vic cn tin hnh thm; hoc KTV thc hin thm cc th tc kim ton ph
hp.
c.7/ Dn chng cng vic ca chuyn gia trong BCKT (on 14-15, A41A42)
Khi pht hnh BCKT vi kin chp nhn ton phn: KTV khng c
cp n cng vic ca chuyn gia tr khi c yu cu ca php lut hoc cc quy
nh. Nu php lut v cc quy nh yu cu vic dn chng cng vic ca chuyn
gia trong BCKT, KTV phi nu r trong BCKT l vic dn chng ny khng lm
gim trch nhim ca KTV i vi kin kim ton.
Khi pht hnh BCKT vi kin khng phi l kin chp nhn ton phn:
KTV c th dn chng cng vic ca chuyn gia trong BCKT gii thch cho
kin , nhng phi c s chp thun trc ca chuyn gia. Trng hp ny,
KTV phi nu r trong BCKT vic dn chng ny khng lm gim trch nhim
ca KTV i vi kin kim ton.
IV. QUY TRNH KIM TON
Quy trnh kim ton BCTC c thc hin thng qua 03 bc c bn: (1)
Lp k hoch kim ton; (2) Thc hin kim ton; v (3) Tng hp, kt lun, hnh
thnh kin kim ton.
108

1. Lp k hoch kim ton, nh gi ri ro v bin php x l i vi

ri ro nh gi (CMKiT 300, 315, 320, 330, 402)
1.1. Lp k hoch kim ton (CMKiT 300)
a/ Ni dung v vai tr ca vic lp k hoch kim ton (on 02, A1-A3):
Lp k hoch kim ton bao gm vic xy dng: (1) Chin lc kim ton tng th
v (2) K hoch kim ton cho cuc kim ton. Ni dung v phm vi cng vic lp
k hoch kim ton c th khc nhau ty theo quy m v s phc tp ca n v
c kim ton cng nh kinh nghim trc y ca nhm kim ton i vi n
v , v nhng thay i pht sinh trong cuc kim ton.
Vic lp k hoch kim ton ph hp s gip KTV tp trung ng mc vo
cc phn hnh quan trng ca cuc kim ton, xc nh v gii quyt kp thi cc
vn c th xy ra, t chc v qun l cuc kim ton thch hp, hiu qu, la
chn thnh vin nhm kim ton v phn cng cng vic ph hp cho tng thnh
vin,...
b/ Vai tr ca cc thnh vin chnh trong vic lp k hoch kim ton
(on 05, A4): Thnh vin BG ph trch tng th cuc kim ton v cc thnh
vin chnh trong nhm kim ton phi tham gia vo qu trnh lp k hoch kim
ton, bao gm lp k hoch v tho lun vi cc thnh vin khc trong nhm kim
ton.
c/ Cc th tc ban u ca cuc kim ton (on 06, A5-A7): Bao gm:
(1) nh gi chp nhn, duy tr quan h khch hng v hp ng kim ton c th;
(2) nh gi vic tun th chun mc v cc quy nh v o c ngh nghip,
bao gm tnh c lp (theo quy nh ca CMKiT s 220); (3) Hiu cc iu khon
ca hp ng kim ton (theo quy nh ca CMKiT s 210).
d/ Ni dung ca Chin lc kim ton tng th, bao gm (on 08, A8A11):
- Xc nh c im ca cuc kim ton nhm xc nh phm vi kim ton;
- Xc nh mc tiu bo co ca cuc kim ton nhm thit lp lch trnh
kim ton v yu cu trao i thng tin;
- Xem xt cc yu t m theo xt on chuyn mn ca KTV l c vai tr
quan trng trong vic xc nh cng vic trng tm ca nhm kim ton;
- Xem xt kt qu cc th tc ban u ca cuc kim ton, cc hiu bit
c t vic cung cp cc dch v trc y cho n v c kim ton c cn
ph hp vi cuc kim ton ny khng;
109

- Xc nh ni dung, lch trnh, phm vi cc ngun lc cn thit thc hin

cuc kim ton.
/ Ni dung ca K hoch kim ton, bao gm (on 09-11, A12-A15):
- Ni dung, lch trnh, phm vi cc th tc nh gi ri ro (theo CMKiT s
315);
- Ni dung, lch trnh, phm vi cc th tc kim ton tip theo cp c s
dn liu (theo CMKiT s 330);
- Cc th tc kim ton bt buc khc m bo tun th cc CMKiT Vit
Nam.
KTV phi cp nht v iu chnh chin lc kim ton tng th v k hoch
kim ton trong sut qu trnh thc hin cuc kim ton (nu cn). KTV cng phi
xc nh ni dung, lch trnh, phm vi trong vic ch o, gim st cc thnh vin
trong nhm kim ton v sot xt cng vic ca h.
e/ Th tc b sung khi kim ton nm u tin (on 13, A20): Khi bt
u mt cuc kim ton nm u tin, KTV phi thc hin thc hin cc th tc
lin quan n vic chp nhn khch hng v cuc kim ton c th (theo quy nh
ca CMKiT s 220) v trao i vi KTV tin nhim khi c s thay i DNKT,
nhm tun th chun mc v cc quy nh v o c ngh nghip c lin quan.
1.2. Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit
v n v c kim ton v mi trng ca n v (CMKiT 315)
a) Khi nim (on 04)
Ri ro kinh doanh: L ri ro pht sinh t cc iu kin, s kin, tnh hung,
vic thc hin hay khng thc hin cc hnh ng c nh hng ng k m c th
dn n nh hng bt li ti kh nng t c mc tiu v thc hin c chin
lc kinh doanh ca n v, hoc l ri ro pht sinh t vic xc nh mc tiu v
chin lc kinh doanh khng ph hp;
Kim sot ni b: L quy trnh do BQT, BG v cc c nhn khc trong n
v thit k, thc hin v duy tr to ra s m bo hp l v kh nng t c
mc tiu ca n v trong vic m bo tin cy ca BCTC, m bo hiu qu,
hiu sut hot ng, tun th php lut v cc quy nh c lin quan. Thut ng
kim sot c hiu l bt c kha cnh no ca mt hoc nhiu thnh phn ca
kim sot ni b;
Th tc nh gi ri ro: L th tc kim ton c thc hin thu thp cc
hiu bit v n v c kim ton v mi trng ca n v, trong c kim
110

sot ni b, nhm xc nh v nh gi ri ro c sai st trng yu do gian ln hoc

nhm ln cp BCTC hoc cp c s dn liu;
Ri ro ng k: L ri ro c sai st trng yu c xc nh v nh gi
m theo xt on ca KTV phi c bit lu khi kim ton.
b) Yu cu
b.1/ Th tc nh gi ri ro v cc hot ng lin quan (on 05-10, A1A16): KTV phi thc hin th tc nh gi ri ro, bao gm: (1) Phng vn BG
v cc c nhn khc trong n v m KTV xt on l c kh nng cung cp thng
tin h tr cho vic xc nh ri ro c sai st trng yu; (2) Th tc phn tch; (3)
Quan st v iu tra.
KTV phi xem xt liu cc thng tin c c t th tc nh gi chp
nhn/duy tr khch hng hoc t vic cung cp cc loi dch v khc cho n v
trc ... c lin quan n vic xc nh ri ro c sai st trng yu hay khng.
Thnh vin BG ph trch tng th cuc kim ton v cc thnh vin chnh
trong nhm kim ton phi tho lun v kh nng BCTC ca n v c d xy ra
sai st trng yu v vic p dng khun kh v lp v trnh by BCTC c ph hp
vi iu kin v hon cnh ca n v khng. Cc thnh vin nhm kim ton
khng tham gia tho lun phi c thng bo nhng thng tin cn thit phc
v kim ton.
b.2/ Hiu bit cn c v n v c kim ton v mi trng ca n v,
trong c kim sot ni b (on 11-24, A17-A104)
Cc thng tin v n v c kim ton v mi trng ca n v, bao gm:
- Ngnh ngh kinh doanh, cc quy nh php l v cc yu t bn ngoi
khc, k c khun kh v lp v trnh by BCTC c p dng;
- c im ca n v (Lnh vc hot ng; Loi hnh s hu v b my
qun tr; Cc hnh thc u t m n v ang v s tham gia, k c u t vo cc
n v c mc ch c bit; C cu t chc, sn xut kinh doanh v qun l v c
cu ngun vn ca n v);...
- Cc chnh sch k ton m n v la chn p dng, l do thay i (nu
c), nh gi ca KTV v s ph hp ca chnh sch k ton i vi lnh vc hot
ng ca n v, i vi khun kh v lp v trnh by BCTC v vi cc n v
trong cng lnh vc;
- Mc tiu, chin lc ca n v v nhng ri ro kinh doanh c lin quan
m c th dn n ri ro c sai st trng yu;
111

- Vic o lng v nh gi kt qu hot ng ca n v.

Cc thng tin v kim sot ni b ca n v c kim ton: Mc d hu
ht cc kim sot lin quan ti cuc kim ton thng lin quan ti BCTC nhng
khng phi tt c cc kim sot lin quan ti BCTC u lin quan n cuc kim
ton. KTV phi s dng xt on chuyn mn xc nh kim sot no, ring l
hay kt hp vi kim sot khc, c lin quan ti cuc kim ton.
Khi thu thp thng tin v cc kim sot c lin quan n cuc kim ton,
KTV phi nh gi v mt thit k ca cc kim sot v xc nh xem cc kim
sot ny c thc hin ti n v hay cha, bng cch tin hnh thm mt s
th tc kim ton ngoi vic phng vn cc nhn vin ca n v.
KTV phi tm hiu v kim sot ni b ca n v, c chia thnh 5 thnh
phn sau: (1) Mi trng kim sot; (2) Quy trnh nh gi ri ro; (3) H thng
thng tin lin quan n vic lp v trnh by BCTC, bao gm cc quy trnh kinh
doanh c lin quan, v trao i thng tin; (4) Cc hot ng kim sot lin quan
n cuc kim ton; v (5) Gim st cc kim sot.
b.3/ Xc nh v nh gi ri ro c sai st trng yu (on 25-30, A105A129): lm c s cho vic thit k v thc hin cc th tc kim ton tip theo,
KTV phi xc nh v nh gi ri ro c sai st trng yu cp BCTC v cp
c s dn liu ca cc nhm giao dch, s d ti khon v thng tin thuyt
minh. nh gi, KTV phi:
- Xc nh ri ro thng qua tm hiu v n v v mi trng ca n v, bao
gm tm hiu cc kim sot ph hp lin quan n ri ro v xc nh ri ro thng
qua xem xt cc nhm giao dch, s d ti khon v thng tin thuyt minh trong
BCTC;
- nh gi nhng ri ro xc nh v nh gi liu chng c nh hng lan
ta n tng th BCTC v nh hng tim tng n nhiu c s dn liu hay
khng;
- Lin h nhng ri ro xc nh vi cc sai st c th xy ra cp c
s dn liu v cn nhc xem nhng kim sot no KTV d nh kim tra;
- Cn nhc kh nng xy ra sai stv liu sai st tim tng c dn n sai
st trng yu hay khng.
* Ri ro ng k: Khi nh gi ri ro, KTV phi da vo xt on chuyn
mn quyt nh xem liu ri ro xc nh c phi l ri ro ng k hay khng.
Ni dung cn xem xt bao gm:
- Ri ro c phi l ri ro do gian ln hay khng;
112

- Ri ro c lin quan ti nhng thay i ln gn y trong nn kinh t,

trong lnh vc k ton v cc lnh vc khc, do , cn phi c bit lu hay
khng;
- Mc phc tp ca cc giao dch;
- Ri ro c gn lin vi cc giao dch quan trng vi cc bn lin quan
hay khng;
- Mc ch quan trong vic nh lng thng tin ti chnh lin quan ti ri
ro, c bit l nhng thng tin m vic nh lng cn yu t cha chc chn;
- Ri ro c lin quan ti nhng giao dch ln nm ngoi phm vi hot
ng kinh doanh bnh thng ca n v, hoc c lin quan ti giao dch c du
hiu bt thng hay khng.
Khi xc nh c ri ro ng k, KTV phi tm hiu cc kim sot ca n
v, k c cc hot ng kim sot, c lin quan n ri ro .
* Nhng ri ro m nu ch thc hin cc th nghim c bn s khng
cung cp y bng chng kim ton thch hp: Nhng ri ro ny thng lin
quan ti vic ghi chp khng chnh xc hoc khng y cc nhm giao dch v
s d ti khon c tnh cht thng xuyn v quan trng m thng c x l t
ng, c t hoc khng c s can thip th cng. Trng hp ny, cc kim sot
ca n v i vi cc ri ro ny c coi l c lin quan n cuc kim ton v
KTV phi tm hiu v cc kim sot .
Nhng tnh hung v s kin c th cho thy ri ro c sai st trng yu
(ph lc s 02 CMKiT s 315):
- Cc hot ng nhng khu vc kinh t khng n nh, v d, cc nc
m tin t b mt gi nghim trng, hoc nn kinh t b lm pht mc cao;
- Cc hot ng nh hng bi thay i ca th trng, v d: cc giao dch
tng lai;
- Cc hot ng lin quan n quy nh php l c phc tp cao;
- Cc vn v tnh hot ng lin tc hay tnh thanh khon, bao gm vic
mt cc khch hng quan trng;
- Cc hn ch v ngun vn v tn dng;
- Nhng thay i trong ngnh ngh m n v ang hot ng;
- Nhng thay i trong dy chuyn cung cp;
113

- Pht trin hoc gii thiu cc sn phm v dch v mi, hoc s dng dy
chuyn sn xut mi;
- M rng phm vi hot ng trn nhiu a bn mi;
- Nhng thay i trong n v nh nhng hot ng mua sm ln, ti c cu
hoc cc s kin bt thng khc;
- D kin bn n v hoc b phn kinh doanh;
- Tn ti nhiu mi quan h lin doanh, lin kt phc tp;
- S dng cc ngun ti tr ghi nhn ngoi Bng cn i k ton, nhng n
v c mc ch c bit hoc c nhng dn xp ti chnh phc tp;
- C nhng giao dch ng ch vi cc bn lin quan;
- Thiu ht v nhn s c kh nng ph hp v k ton v lp bo co ti
chnh;
- Thay i nhn s ch cht, bao gm s thi vic ca nhng ngi iu
hnh ch cht;
- Nhng khim khuyt trong kim sot ni b, c bit l nhng khim
khuyt khng c Ban Gim c x l;
- Mu thun gia chin lc cng ngh thng tin v chin lc kinh doanh
ca n v;
- Nhng thay i trong mi trng cng ngh thng tin;
- Ci t h thng cng ngh thng tin mi, quan trng lin quan n vic
lp bo co ti chnh;
- Vic iu tra ca cc c quan qun l Nh nc i vi hot ng hoc kt
qu ti chnh ca n v;
- Nhng sai st, nhm ln trong qu kh hoc c nhng iu chnh c gi tr
ln ti thi im cui nm;
- Cc giao dch bt thng c gi tr ln, gm nhng giao dch ni b cng
ty v cc giao dch doanh thu ln vo cui nm;
- Cc giao dch c ghi nhn theo mc ch ca Ban Gim c, v d cc
khon n c ti ti tr, nhng ti sn chun b bn hoc vic phn loi chng
khon c th giao dch c trn th trng;
114

- p dng quy nh k ton mi;

- Cc o lng v k ton lin quan n cc th tc phc tp;
- Cc s kin hoc giao dch lin quan n cc o lng khng chc chn
ng k, bao gm cc c tnh k ton;
- Cc v kin tng cha c gii quyt v cc khon n tim tng, v d,
bo hnh bn hng, bo lnh ti chnh v n b lin quan n mi trng
b.4/ Xem xt li nh gi ri ro (on 31, A130)
Trong qu trnh kim ton, khi KTV thu thp c thm bng chng kim
ton, nh gi ca KTV v ri ro c sai st trng yu cp c s dn liu c
th thay i. Trng hp bng chng kim ton thu thp c t vic thc hin th
tc kim ton tip theo hoc cc thng tin mi thu thp c khng nht qun vi
nhng bng chng kim ton ban u m KTV da vo nh gi ri ro th
KTV phi xem xt li nhng nh gi trc v t sa i cc th tc kim
ton tip theo ra.
1.3. Mc trng yu trong lp k hoch v thc hin kim ton (CMKiT
320)
a) Khi nim (on 09):
Trng yu: L thut ng dng th hin tm quan trng ca mt thng tin
hoc s liu k ton) trong BCTC. Thng tin c coi l trng yu c ngha l nu
thiu thng tin hoc thiu tnh chnh xc ca thng tin s nh hng n cc
quyt nh kinh t ca ngi s dng BCTC;
Mc trng yu: L mt mc gi tr do KTV xc nh ty thuc vo tm quan
trng v tnh cht ca thng tin hay sai st c nh gi trong hon cnh c th.
Mc trng yu l mt ngng, mt im chia ct ch khng phi l ni dung ca
thng tin cn phi c. Tnh trng yu ca thng tin phi c xem xt c trn
phng din nh lng v nh tnh;
Mc trng yu thc hin: L mt mc gi tr hoc cc mc gi tr do KTV
xc nh mc thp hn mc trng yu i vi tng th BCTC nhm gim kh
nng sai st ti mt mc thp hp l tng hp nh hng ca cc sai st
khng c iu chnh v khng c pht hin khng vt qu mc trng yu
i vi tng th BCTC. Trong mt s trng hp, mc trng yu thc hin c
th hiu l mc gi tr hoc cc mc gi tr do KTV xc nh thp hn mc hoc
cc mc trng yu ca mt nhm cc giao dch, s d ti khon hoc thng tin
thuyt minh trn BCTC.
115

b) Yu cu
b.1/ Xc nh mc trng yu v mc trng yu thc hin khi lp k hoch
kim ton (on 10-11, A2-A12): Khi lp chin lc kim ton tng th, KTV
phi xc nh mc trng yu i vi tng th BCTC. Nu n v c kim ton
c mt s nhm giao dch, s d ti khon hoc thng tin thuyt minh (nu xt
ring l) c sai st vi mc thp hn mc trng yu i vi tng th BCTC nhng
c th nh hng n quyt nh kinh t ca ngi s dng BCTC, th KTV phi
xc nh mc trng yu p dng cho tng nhm giao dch, s d ti khon hay
thng tin thuyt minh.
KTV phi xc nh mc trng yu thc hin cho mc ch nh gi cc ri
ro c sai st trng yu v xc nh ni dung, lch trnh, phm vi cc th tc kim
ton tip theo trong qu trnh kim ton.
b.2/ Sa i mc trng yu trong qu trnh kim ton (on 12-13, A13):
KTV phi sa i mc trng yu i vi tng th BCTC v mc trng yu cho cc
nhm giao dch, s d ti khon hay thng tin thuyt minh khi c thm thng tin
trong qu trnh kim ton m c th dn n vic thay i mc trng yu hoc cc
mc trng yu so vi mc xc nh trc .
Nu KTV kt lun rng vic p dng mt mc trng yu thp hn mc trng
yu xc nh trc l ph hp th KTV phi xc nh xem c cn sa i
mc trng yu thc hin, v xem ni dung, lch trnh v phm vi ca cc th tc
kim ton tip theo c cn ph hp hay khng.
b.3/ Phng php xc nh mc trng yu (A3-A9)
Cng thc: Mc trng yu = Tiu ch x T l %
* Xc nh tiu ch:
Cc tiu ch ph hp thng thng c la chn c th l: Li nhun trc
thu; Tng doanh thu; Li nhun gp; Tng chi ph; Tng vn ch s hu; Gi tr
ti sn rng.
Vic xc nh tiu ch ph thuc vo nhu cu thng tin ca i b phn i
tng s dng thng tin ti chnh (nh u t, ngn hng, cng chng, c quan
qun l...). Xc nh tiu ch cn nh hng bi cc yu t nh:
(1) Cc yu t ca BCTC (v d: ti sn, cc khon n, ngun vn, doanh
thu, chi ph), cc thc o hot ng theo khun kh v lp v trnh by BCTC (v
d: tnh hnh ti chnh, kt qu hot ng, dng tin);

116

(2) Cc khon mc trn BCTC m ngi s dng c xu hng quan tm (V

d: nh gi kt qu ti chnh, ngi s dng c xu hng tp trung vo li
nhun, doanh thu hoc ti sn thun. i vi cc t chc nim yt trn th trng
chng khon, ngi s dng BCTC ch yu quan tm n li nhun sau thu. i
vi nhng cng ty kinh doanh l hoc t gn im ha vn, tng doanh thu hoc
tng ti sn l tiu ch ph hp. i vi cng ty ang c vn v kh nng thanh
ton n, ngi s dng BCTC tp trung vo vn ch hu nh s m bo cho cc
khon n ca h, hoc tng ti sn/ti sn ngn hn. i vi cc t chc hot
ng phi li nhun, ngi s dng BCTC quan tm ch yu n tng tin ti tr
hoc tng chi ph...)
(3) c im hot ng kinh doanh, c im ngnh ngh ca n v (V d:
i vi n v nh: Khi li nhun trc thu t hot ng kinh doanh lin tc ca
mt n v hot ng v mc tiu li nhun thng xuyn mc thp, c th do
ch doanh nghip ng thi l Gim c thu li phn ln li nhun trc thu
di dng tin lng v cc khon thu nhp khc th tiu ch la chn xc nh
mc trng yu l li nhun trc tin lng, cc khon thu nhp khc v thu c
th s ph hp hn. i vi n v trong lnh vc cng, tng chi ph hoc chi ph
thun (chi ph tr thu nhp) c th l tiu ch ph hp cho hot ng ca tng
chng trnh. Khi n v hot ng trong lnh vc cng c qun l ti sn cng,
ti sn c th l tiu ch ph hp xc nh mc trng yu. Hoc i vi nhng
n v m doanh thu c xc nh trn c s t l % xc nh trn tng chi ph
thc t th tng chi ph pht sinh s l c s ph hp xc nh mc trng yu).
(4) C cu vn ch s hu v cch thc n v huy ng vn (V d: Nu
n v hot ng kinh doanh ch yu bng ngun vn vay th ngi s dng BCTC
c th quan tm nhiu hn n ti sn v quyn ca ch n i vi ti sn ny hn
l quan tm n li nhun ca n v; hoc i vi cc n v hot ng da trn
ti sn nh cc qu u t, tiu ch ph hp l ti sn thun);
(5) Kh nng thay i tng i ca tiu ch c xc nh. Thng
thng KTV nn la chn nhng tiu ch mang tnh tng i n nh qua cc
nm.
Khi xc nh mc trng yu, KTV cn phi cn nhc n cc s liu v kt
qu hot ng kinh doanh v tnh hnh ti chnh ca cc k trc, cc s liu v kt
qu hot ng kinh doanh v tnh hnh ti chnh ly k n k ny, v k hoch hay
d on cho k hin ti, c iu chnh khi c bin ng ln theo tng trng
hp ca n v c kim ton (v d, mt giao dch hp nht kinh doanh ln; cc
khon thu nhp/chi ph bt thng; cc khon tin thng cho Ban Gim c da
trn li nhun trc thng, v.v..) v nhng thay i lin quan trong ngnh ngh
hay mi trng kinh doanh m n v ang hot ng (V d: Li nhun trc
thu ca Cng ty ABC nm 2013 l 1.000 triu VND, trong bao gm li t
thanh l TSC l 300 triu VND. KTV cn loi b phn li ny trc khi s dng
li nhun trc thu lm tiu ch xc nh mc trng yu).
117

* Xc nh t l % cho tiu ch la chn

KTV phi s dng xt on chuyn mn khi xc nh t l % p dng cho
tiu ch la chn. T l % v tiu ch c la chn thng c mi lin h vi
nhau, nh t l % p dng cho mc li nhun trc thu t hot ng kinh doanh
lin tc thng cao hn t l % p dng cho doanh thu do s tuyt i ca doanh
thu l li nhun trc thu thng chnh lch nhau ng k v KTV c xu hng
cn bng mc trng yu cho tng b phn trn BCTC d p dng bt k tiu ch
no. Vic xc nh t l % cao hay thp s nh hng n khi lng cng vic
kim ton c thc hin m c th s mu cn phi kim tra, ph thuc vo nh
gi v ri ro c sai st trng yu ca KTV (V d: Khi kim ton Cng ty ABC,
KTV la chn li nhun trc thu (sau khi loi tr yu t bt thng) lm tiu
ch xc nh mc trng yu, gi tr l 700 triu VND. T l % c la chn l
10%. Khi , mc trng yu i vi tng th BCTC l 700 x 10% = 70 triu VND).
1.4. Bin php x l ca KTV i vi ri ro nh gi (CMKiT 330)
a) Khi nim (on 04):
Th nghim c bn: L th tc kim ton c thit k nhm pht hin cc
sai st trng yu cp c s dn liu. Cc th nghim c bn bao gm: Kim
tra chi tit (cc nhm giao dch, s d ti khon v thng tin thuyt minh); v Th
tc phn tch c bn.
Th nghim kim sot: L th tc kim ton c thit k nhm nh gi
tnh hu hi u ca hot ng kim sot trong vi c ngn nga, hoc pht hin v
sa cha cc sai st trng yu cp c s dn liu.
b) Yu cu
b.1/ Bin php x l tng th (on 05, A1-A3): KTV phi thit k v thc
hin cc bin php x l tng th i vi cc ri ro c sai st trng yu c
nh gi cp BCTC, bao gm cc bin php sau:
- Nhn mnh vi nhm kim ton v thi hoi nghi ngh nghip;
- B nhim cc thnh vin nhm kim ton c kinh nghim hoc c k nng
chuyn mn c bit, hoc s dng chuyn gia;
- Tng cng gim st;
- Kt hp cc yu t khng th d on trc khi la chn cc th tc kim
ton tip theo cn thc hin;
- Thc hin nhng thay i chung i vi ni dung, lch trnh v phm vi
cc th tc kim ton, v d: thc hin cc th nghim c bn vo giai on cui
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k thay v gia k, hoc thay i ni dung ca cc th tc kim ton nhm thu thp
c bng chng kim ton thuyt phc hn.
b.2/ Th tc kim ton i vi ri ro c sai st trng yu c nh gi
cp c s dn liu (on 06-07, A4-A19): KTV phi thit k v thc hin
cc th tc kim ton tip theo vi ni dung, lch trnh v phm vi da vo kt qu
nh gi ri ro c sai st trng yu cp c s dn liu.
KTV c th la chn trong cc phng php: (1) Ch thc hin th nghim
kim sot; (2) Ch thc hin th nghim c bn; hoc (3) Kt hp th nghim kim
sot v th nghim c bn. Tuy nhin, d la chn phng php no th KTV vn
phi thit k v thc hin cc th nghim c bn cho tng nhm giao dch, s d
ti khon v thng tin thuyt minh trng yu. Mc ri ro c KTV nh gi
cng cao th cng phi thu thp bng chng kim ton thuyt phc hn.
* Th nghim kim sot (on 08-17, A20-A41): KTV phi thit k v
thc hin th nghim kim sot thu thp y bng chng kim ton thch
hp v tnh hu hiu ca hot ng kim sot c lin quan trong 2 trng hp: (1)
KTV k vng rng cc kim sot hot ng hiu qu v c nh da vo tnh hu
hiu ca hot ng kim sot xc nh ni dung, lch trnh v phm vi ca cc
th nghim c bn; hoc (2) Nu ch thc hin cc th nghim c bn th khng
th cung cp y bng chng kim ton thch hp cp c s dn liu.
Ni dung v phm vi th nghim kim sot: KTV phi thu thp bng chng
kim ton v tnh hu hiu ca hot ng kim sot v phi xc nh liu cc kim
sot c th nghim c ph thuc vo cc kim sot khc khng (kim sot gin
tip) v c cn thu thp bng chng kim ton chng minh tnh hu hiu ca cc
hot ng kim sot gin tip hay khng.
Lch trnh th nghim kim sot: KTV phi thc hin th nghim kim sot
cho mt thi im c th, hoc cho c giai on m KTV d nh da vo cc
kim sot a ra c s thch hp cho s tin cy ca KTV vo cc kim sot
. Nu KTV thu thp bng chng kim ton v tnh hu hiu ca hot ng
kim sot trong giai on gia k, hoc s dng bng chng kim ton v tnh hu
hiu ca hot ng kim sot c t cc cuc kim ton trc th KTV phi thc
hin thm cc th tc kim ton thu thp thm bng chng kim ton c lin
quan.
Cc kim sot i vi ri ro ng k: Nu KTV d nh tin cy vo cc
kim sot i vi mt ri ro ng k th KTV phi th nghim cc kim sot
trong giai on hin ti.
nh gi tnh hu hiu ca hot ng kim sot: Khi nh gi, KTV phi
xc nh liu cc sai st c pht hin t cc th nghim c bn c cho thy cc
kim sot khng hot ng hiu qu hay khng. Tuy nhin, nu cc th nghim c
119

bn khng pht hin ra sai st th khng c ngha l cc kim sot c lin quan n
c s dn liu c th nghim l hiu qu. Nu pht hin c sai lch trong cc
kim sot m KTV d nh tin cy vo, KTV phi tm hiu nguyn nhn, hu qu
ca vn v xc nh xem cc th nghim kim sot thc hin c cung cp c
s thch hp KTV tin cy vo cc kim sot hay khng, c cn thc hin cc
th nghim kim sot b sung hay khng, hoc c cn x l ri ro bng cch p
dng cc th nghim c bn hay khng.
* Th nghim c bn (on 18-23, A42-A58)
D kt qu nh gi ri ro c sai st trng yu nh th no, KTV phi thit
k v thc hin cc th nghim c bn (k c th tc xc nhn t bn ngoi, nu
cn) i vi tng nhm giao dch, s d ti khon v thng tin thuyt minh trng
yu. Lin quan n quy trnh kha s k ton lp BCTC, cc th nghim c bn
bao gm: i chiu s liu trn BCTC vi s liu trn s k ton; Kim tra cc bt
ton trng yu v cc iu chnh khc c thc hin trong qu trnh lp v trnh
by BCTC.
KTV phi thc hin cc th nghim c bn x l ri ro ng k xc
nh. Nu ch thc hin th nghim c bn i vi mt ri ro ng k th th
nghim c bn phi bao gm kim tra chi tit.
Lch trnh th nghim c bn: Nu thc hin th nghim c bn ti thi
im kim ton gia k, m bo bao qut c giai on cn li, KTV phi tip
tc thc hin th nghim c bn, hoc kt hp th nghim c bn vi th nghim
kim sot cho giai on t gia k n cui k.
Khi nh gi ri ro c sai st trng yu ti thi im gia k, nu pht hin
cc sai st khng mong i th KTV phi xem xt iu chnh vic nh gi ri ro
lin quan v iu chnh ni dung, lch trnh, phm vi d kin ca cc th nghim
c bn cho giai on cn li, nu cn.
b.3/ nh gi vic trnh by, thuyt minh BCTC v tnh y , thch hp
ca bng chng kim ton (on 24-27, A59-A62)
KTV phi thc hin cc th tc kim ton nh gi liu vic trnh by
tng th BCTC, bao gm cc thng tin thuyt minh lin quan, c ph hp vi
khun kh v lp v trnh by BCTC c p dng hay khng.
Cn c cc th tc kim ton thc hin v bng chng kim ton thu
thp, trc khi a ra kt lun v cuc kim ton, KTV phi xem xt vic nh gi
ri ro c sai st trng yu cp c s dn liu c cn ph hp hay khng. KTV
phi a ra kt lun v tnh y , thch hp ca bng chng kim ton thu
thp. Nu khng th thu thp c y bng chng kim ton thch hp, KTV
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phi a ra kin kim ton ngoi tr hoc t chi a ra kin v BCTC theo
quy nh ca CMKiT s 705.
1.5. Cc yu t cn xem xt khi kim ton n v c s dng dch v bn
ngoi (CMKiT 402)
a) Khi nim (on 08):
KTV ca t chc cung cp dch v: L KTV cung cp bo co m bo v
cc kim sot ca t chc CCDV, theo yu cu ca t chc ny;
T chc CCDV: L bn th ba (hoc mt b phn ca bn th ba) cung cp
dch v cho cc n v s dng dch v m cc dch v ny l mt phn ca h
thng thng tin ca n v s dng dch v c lin quan n vic lp v trnh by
BCTC;
H thng ca t chc CCDV: L cc chnh sch v th tc c t chc
CCDV thit k, thc hin v duy tr nhm cung cp cho cc n v s dng dch v
nhng dch v c phn nh trong bo co ca KTV ca t chc CCDV;
KTV ca n v s dng dch v: L KTV thc hin kim ton v a ra
kin kim ton v BCTC ca n v s dng dch v;
n v s dng dch v (n v): L n v c s dng dch v bn ngoi
v ang c kim ton BCTC.
b) Yu cu
b.1/ Tm hiu v cc dch v ca t chc CCDV, bao gm kim sot ni b
(on 09-14, A1-A23): KTV ca n v s dng dch v phi tm hiu v vic n
v ny s dng cc dch v c cung cp nh th no trong cc hot ng ca
mnh, bao gm:
- Bn cht v tm quan trng ca cc dch v c cung cp i vi n v,
k c nh hng ca cc dch v i vi kim sot ni b ca n v;
- Ni dung v tnh trng yu ca cc giao dch c x l, cc ti khon
hoc cc quy trnh lp v trnh by BCTC chu nh hng bi t chc;
- Mc tng tc gia cc hot ng ca t chc CCDV v cc hot ng
ca n v s dng dch v;
- Bn cht mi quan h gia n v s dng dch v v t chc CCDV, bao
gm cc iu khon hp ng c lin quan n cc hot ng m t chc CCDV
thc hin.
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KTV ca n v s dng dch v phi nh gi vic thit k v thc hin cc

kim sot ti n v s dng dch v c lin quan n cc dch v c cung cp,
bao gm cc kim sot c p dng cho cc giao dch c t chc CCDV x l.
KTV ca n v s dng dch v phi xc nh xem liu hiu bit y
v bn cht v tm quan trng ca cc dch v c t chc CCDV cung cp v
nh hng ca cc dch v i vi kim sot ni b ca n v s dng dch v
c lin quan n cuc kim ton hay cha, nhm to c s cho vic xc nh v
nh gi ri ro c sai st trng yu.
Nu khng th thu thp y nhng hiu bit t n v, KTV ca n v
s dng dch v phi tm hiu thm, bng cch: Thu thp bo co c lin quan ca
BG v KTV ca t chc CCDV (nu c); Lin h, hoc n thc a ti t chc
CCDV thu thp thng tin; Huy ng mt KTV khc thc hin th tc thu thp
thng tin v cc kim sot lin quan ti t chc CCDV.
b.2/ X l ri ro c sai st trng yu c nh gi (on 15, A24A28): KTV ca n v s dng dch v phi xc nh liu c thu thp c y
bng chng kim ton thch hp v cc c s dn liu BCTC c lin quan t cc s
k ton ca n v s dng dch v hay khng. Nu khng, KTV phi thc hin th
tc kim ton tip theo nhm thu thp y bng chng kim ton thch hp hoc
huy ng mt KTV khc thay mt mnh thc hin cc th tc ti t chc
CCDV.
b.3/ Cc hnh vi gian ln, khng tun th php lut, cc sai st cha
c iu chnh lin quan n cc hot ng ti t chc CCDV (on 19, A41):
KTV ca n v s dng dch v phi phng vn BG n v s dng dch v v
vic liu t chc CCDV bo co cho n v, hay n v c bit c v bt k
hnh vi gian ln, khng tun th php lut v cc quy nh, hoc cc sai st cha
c iu chnh c nh hng n BCTC ca n v hay khng. KTV phi nh
gi mc nh hng ca cc vn n ni dung, lch trnh, phm vi cc th
tc kim ton tip theo, k c nh hng n cc kt lun ca KTV v BCKT.
b.4/ BCKT ca n v s dng dch v (on 20-22, A42-A44): KTV ca
n v s dng dch v phi a ra kin kim ton khng phi l kin chp
nhn ton phn theo quy nh ca CMKiT s 705 nu KTV khng th thu thp
c y bng chng kim ton thch hp v cc dch v c cung cp c lin
quan n vic kim ton BCTC ca n v s dng dch v.
Khi pht hnh BCKT vi kin chp nhn ton phn: KTV ca n v s
dng dch v khng c dn chng cng vic ca KTV ca t chc CCDV, tr
khi c yu cu ca php lut hoc cc quy nh. Nu php lut v cc quy nh yu
cu vic dn chng ny, KTV phi nu r trong BCKT l vic dn chng ny
khng lm gim trch nhim ca KTV i vi kin kim ton.
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Khi pht hnh BCKT vi kin khng phi l kin chp nhn ton phn:
KTV c th dn chng cng vic ca KTV ca t chc CCDV trong BCKT gii
thch cho kin , nhng phi c s chp thun ca KTV ca t chc CCDV.
Trng hp ny, KTV phi nu r trong BCKT vic dn chng ny khng lm
gim trch nhim ca KTV i vi kin kim ton.
2. Thc hin kim ton
2.1 Thc hin kim ton cc khon mc ch yu ca BCTC
(Xem chi tit ti phn V)
Thc hin kim ton thc cht l qu trnh thu thp bng chng kim ton
lm c s cho vic a ra kt lun v hnh thnh kin kim ton, thng qua
vic thc hin cc th tc kim ton thit k ti giai on lp k hoch i vi
tng chu trnh nghip v hoc tng khon mc trn BCTC. Trong phn V, chng ta
s xem xt cch thc tin hnh nhng cng vic trn trong cc khon mc c th,
bao gm:
- Kim ton hng tn kho;
- Kim ton n phi thu;
- Kim ton ti sn c nh v cc khon u t di hn;
- Kim ton n phi tr v vn ch s hu;
- Kim ton cc khon mc khc: Tin, cc khon u t ngn hn, thu thu
nhp doanh nghip hon li...
Ngoi ra, sau khi kim ton trn cc chu trnh nghip v hoc khon mc,
KTV s thc hin mt s th tc kim ton nhm xem xt mt s bng chng c
bit cng nh sot xt li ton b kt qu trc khi a ra kin trn bo co kim
ton. Ni dung cc cng vic ny l:
- Xem xt cc khon n tim tng;
- Xem xt cc s kin pht sinh sau ngy kt thc k k ton;
- Xem xt v tnh hot ng lin tc;
- nh gi tng hp kt qu (phn tch r sot tng th BCTC, nh gi s
y ca bng chng kim ton, nh gi tng hp sai st, kim tra cc thuyt
minh, yu cu cung cp th gii trnh ca BG/BQT, sot xt h s kim ton,
xem xt cc thng tin km theo BCTC thng nin).
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Phn ln cc cng vic trn nhm vo nhng bng chng kim ton m do
tnh cht c th, phi thu thp vo giai on cui cng ca cuc kim ton. Ngoi
ra, l nhng th tc sot xt cui cng to c s cho KTV a ra kin v
BCTC trn phng din tng th.
Trong thc t, giai on thc hin kim ton thng bt u trc khi kt
thc nin : KTV dnh thi gian kim ton gia k cho vic tm hiu, nh gi
kim sot ni b v thc hin mt s th nghim c bn. Cc th nghim c bn
cn li v nhng cng vic chun b hon thnh kim ton s c thc hin trong
v sau ngy kt thc nin . Vic phn b thi gian cho hai giai on ph thuc
vo nhiu yu t, trong nh gi ri ro l mt vn quan trng.
2.2 nh gi cc sai st pht hin trong qu trnh kim ton (CMKiT
450)
a) Khi nim (on 04):
Sai st: L s khc bit gia gi tr, cch phn loi, trnh by hoc thuyt
minh ca mt khon mc trn BCTC vi gi tr, cch phn loi, trnh by hoc
thuyt minh ca khon mc theo khun kh v lp v trnh by BCTC c p
dng. Sai st c th pht sinh do nhm ln hoc gian ln.
Sai st c th pht sinh t vic thu thp hoc x l d liu khng chnh xc,
b st s liu hoc thuyt minh, c tnh k ton khng ng do b b st hoc
hiu sai, xt on ca BG lin quan n cc c tnh k ton l khng hp l
hoc BG la chn, p dng cc chnh sch k ton khng ph hp...
Khi KTV a ra kin v vic liu BCTC c trnh by trung thc v
hp l trn cc kha cnh trng yu hay cha, sai st c th bao gm nhng iu
chnh v gi tr, cch phn loi, trnh by hoc thuyt minh m theo xt on ca
KTV l cn thit BCTC c trnh by trung thc v hp l trn cc kha cnh
trng yu.
Sai st khng c iu chnh: L cc sai st m KTV pht hin v tng
hp li trong qu trnh kim ton nhng khng c iu chnh.
b) Yu cu
b.1/ Tng hp v xem xt cc sai st pht hin trong qu trnh kim ton
(on 05-07, A2-A6): KTV phi tng hp tt c cc sai st c pht hin
trong qu trnh kim ton, tr nhng sai st khng ng k. Khi xem xt bn cht
cc sai st, nu KTV cho rng c th tn ti cc sai st khc m khi tng hp li c
th l trng yu, hoc tng hp cc sai st pht hin trong qu trnh kim ton
gn t ti mc trng yu theo quy nh ca CMKiT s 320 th KTV phi xc
124

nh s cn thit ca vic sa i chin lc kim ton tng th v k hoch kim

ton.
Nu BG n v c kim ton kim tra li cc nhm giao dch, s d
ti khon hoc thng tin thuyt minh v iu chnh cc sai st pht hin theo
yu cu ca KTV th KTV cn thc hin th tc kim ton b sung xc nh
liu c cn sai st khc hay khng.
b.2/ Trao i thng tin v iu chnh sai st (on 08-09, A7-A10): KTV
phi trao i kp thi v tt c cc sai st pht hin trong qu trnh kim ton vi
cp qun l ph hp trong n v c kim ton v phi yu cu BG n v
c kim ton iu chnh cc sai st trao i.
Nu BG n v t chi iu chnh cc sai st m KTV yu cu, KTV phi
tm hiu nguyn nhn ca vic t chi ny v lu vn ny khi nh gi sai st
trng yu i vi tng th BCTC.
b.3/ nh gi nh hng ca cc sai st khng c iu chnh (on
10-11, A11-A12): Trc khi nh gi, KTV phi xem xt li mc trng yu theo
CMKiT s 320 xc nh liu mc trng yu c ph hp vi tnh hnh thc t
ca n v c kim ton hay. KTV phi xc nh liu cc sai st khng c
iu chnh, xt ring l hoc tng hp li, c trng yu hay khng , thng qua vic
xem xt:
- Quy m, bn cht ca cc sai st trong mi quan h vi tng nhm giao
dch, s d ti khon hoc thng tin thuyt minh v mi quan h vi tng th
BCTC cng nh tnh hung pht sinh sai st ;
- nh hng ca cc sai st khng c iu chnh ca k trc i vi cc
nhm giao dch, s d ti khon hoc thng tin thuyt minh lin quan v i vi
tng th BCTC.
3. Tng hp, kt lun v hnh thnh kin kim ton
3.1 Bo co kim ton v BCTC (CMKiT 700, 705, 706)
a) Hnh thnh kin kim ton (CMKiT 700, on 11-15, A1-A10)
a ra kin kim ton v vic liu BCTC c c lp ph hp vi
khun kh v lp v trnh by BCTC c p dng, trn cc kha cnh trng yu
hay khng, KTV phi kt lun liu KTV t c s m bo hp l v vic
BCTC, xt trn phng din tng th, c cn sai st trng yu do gian ln hoc
nhm ln hay khng, bao gm xem xt cc ni dung c th sau:
- Tnh y , thch hp ca bng chng kim ton thu thp;
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- Tnh cht trng yu ca cc sai st khng c iu chnh, xt ring l

hoc tng hp li;
- Cc kha cnh nh tnh ca cng vic k ton ca n v c kim ton,
k c cc du hiu v s thin lch trong xt on ca BG;
- Tnh y ca thuyt minh v chnh sch k ton quan trng ca n v,
tnh nht qun v ph hp ca cc chnh sch so vi khun kh v lp v trnh
by BCTC c p dng v c im c th ca n v;
- Tnh hp l ca cc c tnh k ton;
- S ph hp, ng tin cy, d hiu v c th so snh c ca cc thng tin
trnh by trong BCTC;
- BCTC c cung cp y cc thuyt minh gip ngi s dng BCTC
hiu c nh hng ca cc giao dch v s kin trng yu i vi cc thng tin
c trnh by trong BCTC hay khng;
- Cc thut ng s dng (k c tiu ca tng BCTC) c thch hp khng;
- BCTC c tham chiu n hoc m t y khun kh v lp v trnh
by BCTC c p dng hay khng;
- Cch trnh by, cu trc v ni dung tng th ca BCTC c hp l khng;
- Liu BCTC, bao gm cc thuyt minh lin quan, c phn nh y ,
thch hp cc giao dch v s kin lm c s chng minh BCTC c t c
mc tiu trnh by hp l hay khng.
b) Hnh thc v ni dung BCKT (CMKiT 700, on 20-47, A13-A51;
CMKiT 705, on 16-27, A17-A22 v CMKiT 706, on 06-08, A1-A11))
BCKT phi c lp bng vn bn, bao gm cc ni dung sau:
- S hiu: BCKT phi ghi r s hiu pht hnh BCKT ca DNKT hoc chi
nhnh DNKT theo tng nm;
- Tiu : BCKT phi c tiu ch r l Bo co kim ton c lp;
- Ngi nhn BCKT: L nhng ngi m bo co c lp cho h s dng,
thng l cc c ng, BQT hoc BG ca n v c BCTC c kim ton;
- M u ca BCKT: Trong , nu r tn n v c BCTC c kim
ton, nu r rng BCTC c kim ton v tiu ca tng bo co cu thnh
b BCTC, km theo ngy kt thc hoc k k ton ca tng bo co , tham
chiu n phn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc,
nu r ngy lp v s trang ca BCTC c kim ton.
- Trch nhim ca BG i vi BCTC: M t trch nhim ca nhng ngi
chu trch nhim lp v trnh by BCTC ti n v c kim ton (c th l BG,
Ban qun l d n, Ban Gim hiu...). Phn ny cn gii thch r BG chu trch
nhim lp v trnh by BCTC theo khun kh v lp v trnh by BCTC c p
dng, v chu trch nhim v kim sot ni b m BG xc nh l cn thit
126

m bo cho vic lp v trnh by BCTC khng c sai st trng yu do gian ln

hoc do nhm ln.
- Trch nhim ca KTV: Nu r trch nhim ca KTV l a ra kin v
BCTC da trn kt qu cuc kim ton v cng vic kim ton c tin hnh
theo CMKiT Vit Nam. BCKT cng phi gii thch rng KTV phi tun th chun
mc v cc quy nh v o c ngh nghip, phi lp k hoch v thc hin cuc
kim ton t c s m bo hp l v vic BCTC c cn sai st trng yu
hay khng. BCKT phi m t v cuc kim ton bng cch nu r v cng vic
kim ton, th tc kim ton c la chn da trn xt on ca KTV, bao gm
nh gi ri ro c sai st trng yu trong BCTC, vic xem xt kim sot ni b
ca n v nhm thit k cc th tc kim ton ph hp m khng nhm mc ch
a ra kin v tnh hu hiu ca kim sot ni b ... BCKT phi nu r liu KTV
c tin tng rng cc bng chng kim ton m KTV thu thp c l y
v thch hp lm c s a ra kin kim ton hay khng.
- kin ca KTV: Ty theo dng kin kim ton m KTV s s dng cc
tiu v mu cu khc nhau a ra kin kim ton.
Cn c kt qu kim ton, KTV a ra 02 dng kin, gm: (1) kin chp
nhn ton phn; (2) kin khng phi l kin chp nhn ton phn, gm 3 loi:
(2.1) kin ngoi tr; (2.2) kin tri ngc; v (2.3) T chi a ra kin (Xem
thm ti phn c.1) di y v cc dng kin kim ton).
Nu KTV a ra kin kim ton khng phi l kin chp nhn ton phn,
KTV phi trnh by trong BCKT mt on m t v vn dn n vic KTV a
ra kin kim ton khng phi l kin chp nhn ton phn. KTV phi t on
ny ngay trc on kin ca KTV trong BCKT v phi s dng tiu l
C s ca kin kim ton ngoi tr, C s ca kin kim ton tri ngc
hoc C s ca vic t chi a ra kin.
- on Vn cn nhn mnh hoc Vn khc: (Xem thm ti phn
c.2) di y v cc dng kin kim ton).
- Cc trch nhim bo co khc: Trong BCKT v BCTC, nu KTV nu
thm cc trch nhim bo co khc ngoi trch nhim ca KTV l bo co v
BCTC theo CMKiT Vit Nam, cc trch nhim bo co khc ny phi c nu
trong mt phn ring trong BCKT c tiu l Bo co v cc yu cu khc ca
php lut v cc quy nh hoc c t tiu khc ph hp vi ni dung ca
mc .
- Ch k ca KTV: BCKT phi c 2 ch k, gm ch k ca KTV hnh
ngh c giao ph trch cuc kim ton v ch k ca thnh vin BG l ngi
i din theo php lut ph trch tng th cuc kim ton. Di mi ch k ni
trn phi ghi r h v tn, s Giy chng nhn ng k hnh ngh kim ton (Giy
127

CN KHN kim ton). Trn ch k ca thnh vin BG ph trch tng th cuc

kim ton phi ng du ca DNKT (hoc chi nhnh DNKT) pht hnh BCKT.
- Ngy lp BCKT: Ngy lp BCKT khng c trc ngy m KTV thu
thp y bng chng kim ton thch hp lm c s a ra kin kim ton
v BCTC. Ngy lp BCKT cng khng c trc ngy lp BCTC.
- Tn v a ch DNKT: BCKT phi ghi r tn v a ch DNKT.
BCKT cho cc cuc kim ton c tin hnh theo c CMKiT Vit Nam
v CMKiT khc: KTV c th phi tin hnh cuc kim ton theo CMKiT Vit
Nam, nhng ngoi ra cng c th phi tun th cc CMKiT khc khi tin hnh
cuc kim ton. Khi , BCKT c th tham chiu ng thi n CMKiT khc v
CMKiT Vit Nam, tuy nhin, phi m bo cc iu kin nht nh (V d, khng
c mu thun gia cc yu cu ca CMKiT Vit Nam v CMKiT khc m c th
dn n vic phi a ra cc dng kin khc; v BCKT phi trnh by cc ni
dung ti thiu theo quy nh ca CMKiT Vit Nam...)
Cc thng tin b sung c trnh by cng BCTC: Nu BCTC c
kim ton c trnh by cc thng tin b sung khng c quy nh trong khun
kh v lp v trnh by BCTC c p dng, KTV phi nh gi liu nhng thng
tin b sung c c tch bit r rng khi BCTC c kim ton hay khng.
Nu nhng thng tin b sung khng c tch bit r rng khi BCTC
c kim ton, KTV phi yu cu BG n v c kim ton thay i cch
trnh by cc thng tin b sung cha c kim ton ny. Nu BG t chi thay
i, KTV phi gii thch trong BCKT rng cc thng tin b sung cha c
kim ton.
Cc thng tin b sung m khun kh v lp v trnh by BCTC c p
dng khng yu cu nhng do ni dung hoc cch trnh by m cc thng tin ny
khng c tch bit r rng khi BCTC v vn l mt phn khng th tch ri
ca BCTC th cc thng tin ny vn thuc phm vi ca kin kim ton.
c) Cc dng kin kim ton (CMKiT 700, on 16-19, A11-A12 v
CMKiT 705, on 06-10, A2-A12)
c.1) Cn c kt qu kim ton, KTV a ra cc dng kin, gm: (1) kin
chp nhn ton phn; (2) kin khng phi l kin chp nhn ton phn (c
chia thnh 3 loi: kin ngoi tr; kin tri ngc; v T chi a ra kin).
* kin kim ton chp nhn ton phn: KTV phi a ra kin kim
ton dng ny khi KTV kt lun rng BCTC c lp, trn cc kha cnh trng
yu, ph hp vi khun kh v lp v trnh by BCTC c p dng.
128

* kin kim ton khng phi l kin chp nhn ton phn: KTV phi
a ra kin kim ton dng ny khi: (1) Da trn bng chng kim ton thu thp
c, KTV kt lun rng BCTC, xt trn phng din tng th, vn cn sai st
trng yu; hoc (2) KTV khng th thu thp y bng chng kim ton thch
hp a ra kt lun rng BCTC, xt trn phng din tng th, khng cn sai
st trng yu.
kin kim ton khng phi l kin chp nhn ton phn gm 3 loi:
+ kin kim ton ngoi tr: KTV phi trnh by kin kim ton ngoi
tr trong 2 trng hp sau:
- Da trn cc bng chng kim ton y , thch hp thu thp c,
KTV kt lun l cc sai st, xt ring l hay tng hp li, c nh hng trng yu
nhng khng lan ta i vi BCTC; hoc
- KTV khng th thu thp c y bng chng kim ton thch hp
lm c s a ra kin kim ton, nhng KTV kt lun rng nhng nh hng c
th c ca cc sai st cha c pht hin (nu c) c th l trng yu nhng
khng lan ta i vi BCTC.
+ kin kim ton tri ngc: KTV phi trnh by kin kim ton tri
ngc khi da trn cc bng chng kim ton y , thch hp thu thp c,
KTV kt lun l cc sai st, xt ring l hay tng hp li, c nh hng trng yu
v lan ta i vi BCTC.
+ T chi a ra kin: KTV phi t chi a ra kin khi KTV khng th
thu thp c y bng chng kim ton thch hp lm c s a ra kin
kim ton v KTV kt lun rng nhng nh hng c th c ca cc sai st cha
c pht hin (nu c) c th l trng yu v lan ta i vi BCTC.
Bng sau y minh ha cch xt on ca KTV v cc dng kin kim
ton s dng:
Xt on ca KTV v tnh cht lan ta (*)
Bn cht ca vn dn ti vic ca cc nh hng hoc nh hng c th
KTV phi a ra kin kim c ca vn i vi BCTC
ton khng phi l kin chp
nhn ton phn
Trng yu nhng
Trng yu v lan ta
khng lan ta
BCTC c sai st trng yu

kin kim ton kin kim ton tri

129

ngoi tr

ngc

Khng th thu thp c y kin kim ton T chi a ra kin

bng chng kim ton thch hp ngoi tr
(*) nh hng lan ta i vi BCTC l nhng nh hng c tnh cht sau:
(1) Khng ch gii hn n mt s yu t, mt s ti khon hoc khon mc c th
ca BCTC; (2) K c ch nh hng gii hn n mt s yu t, mt s ti khon
hoc khon mc c th ca BCTC th nhng nh hng ny vn i din cho mt
phn quan trng ca BCTC; hoc (3) Nhng nh hng ny, nu lin quan n
cc thuyt minh, l vn cn bn ngi s dng hiu c BCTC.
c.2) on Vn cn nhn mnh/Vn khc (CMKiT 706, on
06-08, A1-A11)
KTV c th thy cn a thm cc thng tin b sung trong BCKT, bng
cch:
(1) S dng on Vn cn nhn mnh thu ht s ch ca ngi
s dng i vi cc vn trnh by hoc thuyt minh trong BCTC m cc vn
l c bit quan trng ngi s dng hiu c BCTC; hoc
(2) S dng on Vn khc thu ht s ch ca ngi s dng i
vi cc vn khc (khng c trnh by hoc thuyt minh trong BCTC), m cc
vn khc l thch hp ngi s dng hiu r hn v cuc kim ton, v
trch nhim ca KTV hoc v BCKT.
Khi s dng on Vn cn nhn mnh, KTV phi th hin s tham
chiu r rng n vn c nhn mnh v n cc thuyt minh lin quan trong
BCTC c m t y v vn v th hin l kin ca KTV khng b thay
i do nh hng ca vn c nhn mnh .
3.2. Thng tin so snh D liu tng ng v BCTC so snh (CMKiT
710)
a) Khi nim (on 06):
Thng tin so snh: L cc s liu v thuyt minh ca mt hay nhiu k trc
c trnh by trong BCTC theo khun kh v lp v trnh by BCTC c p
dng;
Thng tin so snh - D liu tng ng: L thng tin so snh m trong cc
s liu v thuyt minh ca k trc c trnh by nh mt phn khng th tch
130

ri ca BCTC k hin ti, v phi c xem xt trong mi lin h vi cc s liu

v thuyt minh lin quan n k hin ti (gi l "d liu k hin ti"). Mc chi
tit ca cc thng tin c trnh by trong cc s liu v thuyt minh tng ng
ph thuc vo yu cu trnh by v mc lin quan n d liu k hin ti.
Trng hp ny, KTV ch a ra kin v BCTC ca k hin ti m khng cp
n d liu tng ng;
Thng tin so snh - BCTC so snh: L thng tin so snh m trong cc s
liu v thuyt minh ca k trc c trnh by nhm mc ch so snh vi BCTC
ca k hin ti m khng nht thit l mt phn ca BCTC k hin ti. Mc chi
tit ca cc thng tin c trnh by trong cc s liu v thuyt minh ca BCTC so
snh ny phi tng ng vi mc chi tit ca cc thng tin trong BCTC k hin
ti. Nu BCTC so snh c kim ton th KTV phi cp n kin kim
ton v BCTC so snh khi a ra kin v BCTC k hin ti.
b) Th tc kim ton (on 07-09, A1)
KTV phi xc nh xem BCTC c bao gm cc thng tin so snh theo quy
nh ca khun kh v lp v trnh by BCTC c p dng v cc thng tin c
c phn loi ph hp hay khng, c th l:
- Thng tin so snh c nht qun vi cc s liu v thuyt minh c trnh
by trong k trc hay khng, hay c trnh by li (nu thch hp);
- Chnh sch k ton c phn nh trong thng tin so snh c nht qun vi
chnh sch p dng trong k hin ti hay khng, hoc cc thay i (nu c)
c hch ton, trnh by v thuyt minh tha ng hay cha.
Khi kim ton k hin ti, nu nhn thy c th c sai st trng yu trong
thng tin so snh, KTV phi thc hin cc th tc kim ton b sung thu thp
y bng chng kim ton thch hp nhm xc nh xem sai st trng yu c
tn ti hay khng. KTV phi tun th cc quy nh ca CMKiT s 560, trong
trng hp KTV kim ton BCTC k trc. Nu BCTC k trc c sa i,
KTV phi xc nh xem thng tin so snh trong BCTC k hin ti c ph hp vi
BCTC c sa i hay khng.
KTV phi yu cu BG n v c kim ton cung cp gii trnh bng vn
bn v cc k c cp trong kin kim ton v lin quan n bt k vn
no c trnh by li nhm sa cha sai st trng yu trong BCTC k trc c
nh hng ti thng tin so snh trong BCTC k hin ti.
c) Bo co kim ton

131

c.1/ Trng hp BCTC c thng tin so snh c trnh by theo phng

php d liu tng ng (on 10-14, A2-A7): KTV khng phi cp n kin
v cc d liu tng ng ny, tr cc trng hp sau:
- BCKT v BCTC k trc pht hnh c kin kim ton khng phi l
kin chp nhn ton phn v cc vn dn ti kin kim ton cha c x
l : KTV phi a ra kin kim ton khng phi l kin chp nhn ton phn v
BCTC k hin ti v m t nh hng ca vn .
- KTV thu thp c bng chng kim ton cho thy c sai st trng yu
trong BCTC k trc, trong khi BCKT v BCTC k trc pht hnh li c
kin chp nhn ton phn v BCTC cha trnh by li cc d liu tng ng cho
ph hp hay cha a ra cc thuyt minh thch hp: KTV phi a ra kin kim
ton ngoi tr hoc tri ngc trong BCKT v BCTC k hin ti do c sai st
trng yu trong cc d liu tng ng ca BCTC.
- BCTC k trc khng c kim ton: KTV phi trnh by ti on Vn
khc trong BCKT l d liu tng ng (BCTC k trc) cha c kim ton.
Tuy nhin, vic trnh by nh vy khng lm gim trch nhim ca KTV trong
vic thu thp y bng chng kim ton thch hp chng minh rng s d
u k khng cha ng sai st c th nh hng trng yu n BCTC k hin ti.
Trng hp BCTC k trc do KTV tin nhim kim ton, nu php lut v
cc quy nh khng cm v KTV quyt nh thc hin dn chiu bo co ca KTV
tin nhim v nhng d liu tng ng th KTV phi trnh by r ti on Vn
khc trong BCKT l BCTC k trc do KTV tin nhim kim ton, ngy lp
BCKT v BCTC k trc v dng kin kim ton m KTV tin nhim a ra.
Nu kin kim ton ca KTV tin nhim khng phi l kin chp nhn ton
phn th phi nu r nguyn nhn dn n kin kim ton .
c.2/ Trng hp BCTC c thng tin so snh c trnh by theo phng
php BCTC so snh (A15-19, A8-A11): KTV phi cp n tng k c BCTC
so snh c kim ton.
Khi a ra kin kim ton v BCTC k trc trong mi lin h vi cuc
kim ton k hin ti, nu kin ca KTV v BCTC k trc c s khc bit so
vi kin kim ton a ra trc th KTV phi trnh by r ti on Vn
khc v l do chi tit ca s khc bit theo quy nh ca CMKiT s 706.
Trng hp BCTC k trc do KTV tin nhim kim ton: KTV phi trnh
by r ti on Vn khc trong BCKT l BCTC k trc do KTV tin nhim
kim ton, ngy lp BCKT v BCTC k trc v dng kin kim ton m KTV
tin nhim a ra. Nu kin kim ton ca KTV tin nhim khng phi l
kin chp nhn ton phn th phi nu r nguyn nhn dn n kin kim ton
. Tuy nhin, KTV khng phi lm iu ny nu nh BCKT ca KTV tin nhim
132

v BCTC k trc c pht hnh li cng thi im v c trnh by cng vi

BCTC k hin ti.
Nu kt lun rng c sai st trng yu nh hng n BCTC k trc nhng
KTV tin nhim khng pht hin ra v khng cp trong BCKT v BCTC k
trc: KTV phi trao i v sai st ny vi BG v BQT n v c kim ton
v yu cu thng bo sai st ny cho KTV tin nhim. Nu BCTC k trc c
sa i v KTV tin nhim ng pht hnh BCKT mi v BCTC k trc sa
i, KTV ch phi a ra kin kim ton v BCTC k hin ti.
Nu BCTC k trc khng c kim ton: KTV phi trnh by r ti on
Vn khc rng BCTC so snh (BCTC k trc) khng c kim ton.
Tuy nhin, vic trnh by nh vy khng lm gim trch nhim ca KTV trong
vic thu thp y bng chng kim ton thch hp chng minh rng s d
u k khng cha ng sai st c th nh hng trng yu n BCTC k hin ti.
3.3. Cc thng tin khc trong ti liu c BCTC kim ton (CMKiT 720)
a) Khi nim (on 05):
Cc thng tin khc: L cc thng tin ti chnh hoc phi ti chnh (ngoi
BCTC v BCKT), theo lut hoc thng l, c trnh by trong ti liu c BCTC
v BCKT;
im khng nht qun: L mu thun gia thng tin khc vi thng tin
trong BCTC c kim ton. im khng nht qun trng yu c th lm pht
sinh nghi ng v kt lun kim ton t nhng bng chng kim ton thu thp
c v c th cn lm pht sinh nghi ng v c s KTV a ra kin v
BCTC;
Thng tin sai lch: L cc thng tin khc khng lin quan ti cc vn
c nu trong BCTC c kim ton v cc thng tin ny c trnh by hoc
cng b khng chnh xc. Thng tin sai lch trng yu c th lm gim tin cy
ca ti liu c BCTC c kim ton.
b) Xem xt cc thng tin khc (on 06, 07, A5): KTV phi xem xt cc
thng tin khc xc nh cc im khng nht qun trng yu so vi BCTC
c kim ton (nu c). KTV phi thc hin bin php tip cn ph hp vi BG
hoc BQT n v c kim ton c c cc thng tin khc trc ngy lp
BCKT. Nu khng th thu thp cc thng tin khc trc ngy lp BCKT th KTV
cn xem xt cc thng tin khc ngay khi c th.
c) im khng nht qun trng yu : Khi xem xt cc thng tin khc, nu
pht hin im khng nht qun trng yu th KTV phi xc nh xem liu c cn
sa i BCTC c kim ton hoc sa i cc thng tin khc hay khng.
133

c.1/ Trng hp pht hin im khng nht qun trng yu trc ngy
lp BCKT (on 09-10, A6-A7):
Nu vic sa i BCTC c kim ton l cn thit nhng BG n v
c kim ton khng chp nhn sa i: KTV phi a ra kin kim ton
khng phi l kin chp nhn ton phn theo quy nh ca CMKiT s 705.
Nu vic sa i thng tin khc l cn thit nhng BG n v c kim
ton khng chp nhn sa i: KTV phi trao i vi BQT v trnh by trong
BCKT on Vn khc m t cc im khng nht qun trng yu theo quy
nh ca CMKiT s 706. KTV cng c th la chn vic khng pht hnh BCKT;
hoc rt khi hp ng kim ton, nu php lut v cc quy nh cho php.
c.2/ Trng hp pht hin im khng nht qun trng yu sau ngy lp
BCKT (on 11-13, A8-A9):
Nu vic sa i BCTC c kim ton l cn thit th KTV phi thc
hin theo quy nh ca CMKiT s 560.
Nu vic sa i cc thng tin khc l cn thit v BG n v c kim
ton ng sa i th KTV phi tin hnh thm cc th tc cn thit ty tng
trng hp. Nu BG n v c kim ton khng ng sa i th KTV phi
thng bo vi BQT v tin hnh thm cc bin php ph hp khc, v d, tham
kho kin chuyn gia t vn php lut.
d) Thng tin sai lch trng yu (on 14-16, A10-A11): Khi xem xt cc
thng tin khc xc nh nhng im khng nht qun trng yu, nu pht hin
ra thng tin sai lch trng yu th KTV phi trao i vn ny vi BG n v
c kim ton.
Sau khi trao i, nu xt thy cha tha ng, KTV phi yu cu BG n
v c kim ton tham kho kin ca bn th ba c nng lc, nh chuyn gia
t vn php lut ca n v v KTV phi xem xt cc kin ny.
Nu KTV kt lun c im sai lch trng yu trong cc thng tin khc
nhng BG n v khng chp nhn sa i th KTV phi thng bo vi BQT v
tin hnh thm cc bin php ph hp khc, v d, tham kho kin chuyn gia t
vn php lut.
V. THC HNH KIM TON CC KHON MC CH YU CA
BCTC
1. Kim ton hng tn kho
1.1. Nhng yu cu c bn
134

a) Cc yu cu ca chun mc k ton Vit Nam, ch k ton DN Vit

Nam
- Hng tn kho l nguyn li u, v t li u, cng c, dng c s dng trong
qu trnh sn xut, kinh doanh, cung cp dch v; L hng ho mua vo hoc thnh
phm bn trong k sn xut, kinh doanh bnh thng; Hoc l chi ph ang
trong qu trnh sn xut, kinh doanh d dang
- Vic xc nh mt ti sn l hng tn kho ph thuc vo hot ng kinh
doanh ca n v: Trong hot ng thng mi, hng tn kho l hng ha; Trong
hot ng sn xut, hng tn kho l nguyn vt liu, cng c dng c, sn phm d
dang v thnh phm; Trong hot ng cung cp dch v, hng tn kho ngoi cc
vt liu cn bao gm c chi ph dch v d dang. i vi cc doanh nghip kinh
doanh bt ng sn, bt ng sn hng ha c phn loi l hng tn kho.
- Hng tn kho ch yu c tnh theo gi gc. Gi gc bao gm chi ph
mua, chi ph ch bin v cc chi ph trc tip khc. Trng hp gi tr thun c th
thc hi n c thp hn gi gc th phi tnh theo gi tr thun c th thc hi n
c bng cch lp d phng gim gi hng tn kho.
- Hng tn kho c trnh by trn Bng CKT nh mt ti sn ngn hn v
phi thuyt minh v chnh sch k ton, gi gc hng tn kho c phn theo tng
loi hng tn kho, cc khon d phng lp hoc hon nhp, gi tr ghi s ca
hng tn kho dng th chp, cm c m bo cc khon n phi tr.
b) Cc yu cu ca CMKiT
Di gc thu thp bng chng kim ton, kim ton hng tn kho phi
tha mn cc c s dn liu sau:
(1) Tnh hin hu v quyn: Hng tn kho l c tht v thuc quyn s hu
ca n v.
(2) Tnh y : Tt c hng tn kho l c thc, thuc quyn s hu ca n
v v u c ghi chp v bo co.
(3) nh gi v tnh chnh xc: Hng tn kho c nh gi ph hp vi
chun mc k ton, ch k ton hin hnh v vic tnh ton, tng hp s liu
phi chnh xc.
(4) Trnh by v cng b: Hng tn kho c trnh by v khai bo y
v ng n.
c) Trng hp hng tn kho c xc nh l trng yu i vi BCTC th
KTV phi thu thp y bng chng kim ton thch hp v s hin hu v tnh
135

trng ca hng tn kho: on 04-08, A1-A16 CMKiT s 501. Xem thm phn
III.B.1/1.1 (a) ti liu ny tm tt cc quy nh ca CMKiT s 501 lin quan n
th tc trong trng hp hng tn kho c xc nh l trng yu i vi BCTC)
1.2. Cc ni dung ch yu ca kim ton hng tn kho
a) Tm hiu v nh gi kim sot ni b
thit k chng trnh kim ton hng tn kho c hiu qu, KTV cn hiu
bit v nh gi ng n v kim sot ni b lin quan, bao gm chu trnh mua
hng, bn hng v ghi chp, bo qun hng tn kho.
Th tc kim sot trc tip hng tn kho, bao gm:
(1) Trong vic ghi chp hng tn kho
- S phn chia trch nhim gia chc nng ghi chp v bo qun hng tn
kho;
- Trch nhim xt duyt nghip v nhp, xut hng trn cc chng t thch
hp;
- S k ton phn nh y , chnh xc v kp thi (Th kho, s chi tit).
(2) Trong vic bo v hng tn kho
- Ngn chn s tip cn tri php hng tn kho;
- T chc sp xp hng tn kho an ton, ngn np;
- Cng tc kim k c thc hin ng n v nh k.
(3) Trong vic nh gi hng tn kho
- La chn v p dng chnh sch k ton ph hp vi chun mc k ton,
ch k ton hin hnh;
- T chc v duy tr h thng k ton gi thnh thch hp;
- Theo di v nh gi hng tn kho chm lu chuyn, mt phm cht hoc
li thi.
nh gi s hu hiu ca cc hot ng kim sot trn i vi hng tn
kho, KTV c th thc hin cc th nghim kim sot sau:

136

- i vi vic ghi chp, KTV chn mu nghip v nhp, xut hng tn kho
trn s sch v i chiu vi cc chng t lin quan bo m chng c c s
ng n, c ngi c thm quyn xt duyt v c ghi nhn thch hp;
- i vi vic bo qun hng tn kho, KTV xem xt tnh trng bo v ti
sn, kim tra cc ti liu v cng vic kim k nh k v x l chnh lch kim
k.
- i vi vic nh gi hng tn kho, KTV s thc hin bng cc th
nghim c bn.
b) Cc th nghim c bn i vi hng tn kho
(1) Th tc phn tch
Th tc phn tch c dng nhn dng cc bin ng bt thng hoc
quan h bt hp l gia cc thng tin nhm tm hiu nguyn nhn. Di y l th
tc phn tch thng c dng i vi hng tn kho:
- Tnh s vng quay (hoc s ngy lu kho bnh qun) hng tn kho v so
snh k ny vi k trc. Cn tnh ton t s trn cho ton b hng tn kho v cho
tng mt hng/nhm mt hng ca n v;
- Tnh t l li gp v so snh k ny vi k trc, vi s liu bnh qun
ngnh. T l li gp cng cn tnh ton cho ton b sn phm v cho tng mt
hng/nhm mt hng ca n v;
- So snh s tin hng tn kho cui k vi u k, xem xt s bin ng v
gi tr/s lng ca nhng mt hng ch yu;
- i vi doanh nghip sn xut, so snh quan h gia sn lng sn xut v
sn lng tiu th k ny vi k trc. ng thi, cn so snh chi ph sn xut/gi
thnh gia thc t vi nh mc/gia k ny vi k trc theo tng khon mc gi
thnh (chi ph nguyn liu vt liu trc tip; chi ph nhn cng trc tip; chi ph
sn xut chung);
- Ngoi ra, KTV c th thc hin nhng th tc phn tch khc ty theo c
th ca n v, v d, so snh gia khi lng hng ha vi kh nng bo qun ca
kho, t l ph phm thu hi ca n v gia k ny vi k trc, vi s liu bnh
qun ngnh
(2) Tham gia kim k hng tn kho
(2.1) Vai tr ca vic tham gia kim k
137

Tham gia kim k hng tn kho l mt th nghim c bn quan trng i

vi hng tn kho; n cung cp bng chng y v thch hp v s hin hu ca
hng tn kho. CMKiT s 501 quy nh:
- Trch nhim ca n v c kim ton l thit lp cc th tc kim k v
thc hin kim k hng tn kho t nht mi nm mt ln lm c s lp BCTC;
- Trch nhim KTV l phi thu thp y bng chng kim ton thch hp
v s hin hu v tnh trng ca hng tn kho bng cch tham gia cng vic kim
k hin vt, tr khi vic tham gia l khng th thc hin c (Nu hng tn kho
c xc nh l trng yu trong BCTC);
- Trng hp KTV khng th tham gia kim k, KTV phi xc nh xem
mnh c th thc hin cc th tc kim tra thay th nhm thu thp y bng
chng kim ton thch hp v s hin hu v tnh trng ca hng tn kho, trnh
phi a ra kin ngoi tr v phm vi kim ton b gii hn.
(2.2) Thi im kim k
Nhn chung, theo quan im ca KTV, thi im thch hp nht cho vic
kim k l ng vo thi im kt thc nm ti chnh. Tuy nhin, trong thc t,
vic kim k c th thc hin trc hoc sau thi im kha s vi nhng iu
kin nht nh. Khi , KTV thng xem xt nhng vn sau:
- Khong cch gia thi im kim k v thi im kha s. Khong cch
ny cng di th gi tr ca bng chng thu thp c cng gim;
- Kim sot ni b ca n v v hng tn kho c hu hiu khng;
- Cc ghi chp v nhp, xut hng tn kho gia hai thi im c tin cy
khng.
Trng hp n v c kim ton c chng trnh kim k nh k trong
sut nm thay v kim k tt c hng tn kho vo thi im kt thc nin , thu
thp bng chng y v thch hp, KTV cn lu nhng vn sau:
- Chng trnh kim k ca n v phi y v ng tin cy, bao gm:
Tt c cc kho/loi hng u phi c kim k t nht mt ln trong nm; cc th
tc kim k phi c quy nh v hng dn y , thch hp; cc khc bit gia
thc t v s sch cn c tm hiu v x l ng n;
- H thng s sch hng tn kho phi c cp nht;
- KTV phi tham gia kim k mt hoc mt s ln trong nm v tham gia
kim tra chnh lch v vic x l chnh lch kim k;
138

- Cc th tc kim ton b sung khi kt thc nin l quan st vic thc

hin th tc kim k cui nm, kim tra chn mu, so snh kt qu kim k vi s
sch v xem xt vic x l chnh lch kim k.
(2.3) Cc th tc kim ton
* Sot xt bng ch dn kim k ca n v
KTV phi xem xt nhng vn sau trong bng ch dn kim k ca n v:
- Ngi gim st qu trnh kim k cn c lp vi cc nghip v v hng tn
kho;
- Hng tn kho cn c sp xp v nh du thch hp phc v cho
cng tc kim k;
- Vic nhp, xut hng trong lc kim k cn c hn ch v kim sot cht
ch;
- Cn tch bit r hng ha chm lu chuyn, mt phm cht, li thi, hng
ha ca ngi khc (hng nhn k gi, gia cng);
- Cn xc nh mc hon thnh ca sn phm d dang;
- Phng php cn, ong, o, m hp l;
- Biu mu kim k phi c nh s lin tc, kim sot s pht ra v s
thu hi. Biu mu ny phi y ni dung (v tr, tn hng, quy cch, n v tnh,
s lng, tnh trng, chnh lch vi th kho) v ch k;
- Cc nghip v nhp, xut hng v lu chuyn ni b cui cng trc khi
kim k phi c ghi nhn v s chng t.
* Cc th tc chng kin kim k
Trong qu trnh chng kin kim k ti n v, KTV cn thc hin cc th
tc sau:
- Kim tra xem nhn vin n v c thc hin ng nh bn ch dn kim k
khng;
- Xem xt cc th tc tch bit hng ha chm lu chuyn, mt phm cht,
li thi, hng ha ca ngi khc;
- Xem xt sn phm d dang c c kim k v xc nh mc hon
thnh khng;
139

- Xem xt vic nhp, xut hng hoc lu chuyn ni b trong qu trnh kim
k c c kim sot cht ch khng;
- Chn mu mt s mt hng kim k li, i chiu gia phiu kim k v
tn kho thc t hoc ngc li. KTV thng u tin chn nhng mt hng c gi
tr ln kim tra li.
* Kim tra kt qu kim k
Sau khi chng kin kim k, KTV cn kim tra kt qu kim k nh sau:
- i chiu gia bng tng hp kim k v cc phiu kim k bo m tt
c cc phiu kim k u c a vo Bng tng hp kim k cng nh cc
khon mc trn Bng tng hp kim k u da trn Phiu kim k;
- Kim tra cc trng hp nhp, xut hng hoc lu chuyn ni b trong qu
trnh kim k c c iu chnh thch hp khng, kim tra vic kha s c thc
hin ng i vi cc nghip v nhp, xut cui cng trc kim k khng;
- Kim tra vic p n gi v tnh ton trn Bng tng hp kt qu kim k;
- Xem xt nhng chnh lch gia s sch v thc t c c gii thch v x
l thch hp khng.
* Hng tn kho c gi bi bn th ba
i vi hng ha ca n v ang do bn th ba kim sot hoc bo qun
(hng gi i bn, hng gi i l), KTV phi yu cu bn th ba xc nhn trc
tip v s lng v tnh trng ca hng tn kho m bn th ba ang gi h cho n
v. Tu theo mc trng yu ca s hng tn kho ny, KTV cn phi xem xt cc
nhn t sau:
- Tnh chnh trc v c lp ca bn th ba;
- S cn thit phi trc tip tham gia kim k hoc KTV hoc cng ty
kim ton khc tham gia kim k;
- S cn thit phi c bo co ca KTV khc v tnh thch hp ca h thng
k ton v h thng kim sot ni b ca bn th ba c th m bo cng vic
kim k l ng n v hng tn kho c gi gn cn thn;
- S cn thit phi kim tra cc ti liu lin quan n hng tn kho do bn
th ba gi.
* Kim tra vic kha s hng tn kho
140

Kim tra vic kha s i vi hng tn kho l mt th tc kim ton quan

trng nhm bo m cc nghip v lin quan c ghi chp ng nin , bao
gm:
- Mua hng: Xc nh cc hng ha thuc quyn s hu n v v ngha
v i vi ngi bn pht sinh;
- Bn hng: Xc nh hng ha chuyn giao quyn s hu/kim sot cho
ngi mua, doanh thu iu kin ghi nhn;
- Xut nguyn liu v nhp kho thnh phm (i vi doanh nghip sn xut).
. Cc th tc kim ton
Trc khi kim k, KTV cn tm hiu v bo m rng:
- Cc chng t v nhp, xut hng tn kho v lu chuyn ni b phi c
nh s mt cch lin tc;
- Nhng chng t nhp, xut cui cng bao gm c i vi hng ha do bn
th ba kim sot/bo qun phi c ghi ch theo di, xc nh im phn cch
nin sau ny.
Trong khi kim k, KTV cn quan st cn thn v ghi ch li cc nghip v
nhp, xut xung quanh thi im kha s.
Sau , KTV cn i chiu phiu nhp kho v ha n ca ngi bn, phiu
giao hng v ha n ca n v, cc chng t xut nguyn vt liu xung quanh
thi im kha s bo m cc nghip v c ghi chp ng nin .
(3) Kim tra vic nh gi hng tn kho
Vic nh gi hng tn kho phi tun th cc quy nh ca chun mc k
ton s 2 - Hng tn kho. Cc th tc kim ton cn thc hin l:
- Xem xt chnh sch nh gi hng tn kho ca n v c tun th chun
mc, ch k ton hin hnh v c nht qun vi nin trc khng;
- Kim tra vic p dng v tnh ton ca n v;
- i vi sn phm d dang v thnh phm, KTV phi kim tra chi ph sn
xut/gi thnh:
+ Chi ph nguyn vt liu cn xem xt s lng xut dng, n gi (kim tra
gi mua vo trn ha n v phng php tnh gi).
141

+ Chi ph nhn cng trc tip cn kim tra cc chng t v chm cng, bng
thanh ton tin lng...
+ Chi ph sn xut chung cn kim tra loi tr cc chi ph sn xut chung
c nh khng phn b (do s dng khng ht cng sut), cc chi ph qun l
doanh nghip hoc chi ph bn hng.
- Kim tra vic lp d phng gim gi hng tn kho thng qua vic xem xt
gi tr thun c th thc hin ca hng tn kho. Hng tn kho cn lp d phng l
nhng hng tn kho c gi tr thun c th thc hin thp hn gi gc, thng
thng l cc hng ha mt phm cht, li thi hoc b gim gi bn do cnh tranh,
do chnh sch gim gi. Trong mt s trng hp, tnh hung ny c th xy ra khi
gi u vo tng m gi bn khng th tng ln b p chi ph hoc khi c
nhng sai st trong khu mua hng hoc sn xut. Cc th tc thng dng l:
+ Xem xt v kim tra cch thc n v nhn dng v tch bit nhng hng
ha chm lu chuyn, mt phm cht hoc li thi;
+ Kim tra cc loi hng ha chm lu chuyn, mt phm cht hoc li thi
pht hin trong kim k c c n v lp d phng thch hp khng;
+ Kim tra s k ton theo di hng tn kho pht hin cc mt hng chm
lu chuyn;
+ Xem xt gi bn ca sn phm, hng ha sau ngy kha s pht hin
nhng mt hng gim gi bn thp hn gi gc;
+ i vi sn phm d dang, cn kim tra xem gi gc trn s sch vo cui
nin cng vi chi ph ch bin pht sinh sau ngy kha s c vt khi gi bn
cui cng ca chng khng.
- Kim tra vic trnh by hng tn kho
KTV phi xem xt vic trnh by hng tn kho trn BCTC c ph hp vi
cc chun mc, ch k ton hin hnh hay khng. Nhng vn cn lu bao
gm:
+ Cng b v chnh sch k ton i vi hng tn kho;
+ Phn loi hng tn kho trn Bn thuyt minh BCTC;
+ Cc thuyt minh ph hp khi c s dng phng php nhp sau xut
trc.
2. Kim ton N phi thu
142

2.1 Nhng yu cu c bn
a) Cc yu cu ca chun mc k ton Vit Nam, ch k ton DN Vit
Nam
- N phi thu l s tin c th thu hi ca khch hng hoc cc i tng
khc. N phi thu bao gm cc khon phi thu ca khch hng, ng trc cho
ngi bn, phi thu ni b v cc khon phi thu khc.
- N phi thu c trnh by theo gi tr ghi s tr i cc khon d phng n
phi thu kh i. D phng n phi thu kh i c lp cho cc khon phi thu
qu hn hoc cc khon cn trong hn nhng khch n khng cn kh nng thanh
ton.
- N phi thu c trnh by trn Bng CKT di hai khon mc: Phi thu
ngn hn (thi gian thu hi trong vng mt nm) v phi thu di hn (thi gian thu
hi trn mt nm). i vi cc doanh nghip c chu k kinh doanh di hn mt
nm, ngng phn bit n phi thu ngn hn v di hn l mt chu k kinh doanh.
b) Cc yu cu ca CMKiT
Di gc thu thp bng chng kim ton, kim ton N phi thu phi
tha mn cc c s dn liu sau:
(1) Tnh hin hu v quyn: N phi thu l c tht v thuc quyn s hu
ca n v;
(2) Tnh y : Tt c N phi thu l c thc, thuc quyn s hu ca n
v v u c ghi chp v bo co;
(3) nh gi v tnh chnh xc: N phi thu c nh gi ph hp vi
chun mc k ton, ch k ton hin hnh v vic tnh ton, tng hp s liu
chnh xc;
(4) Trnh by v cng b: N phi thu c trnh by v khai bo y v
ng n.
Do khon mc N phi thu thng b khai cao hn thc t lm nh hng
trng yu n BCTC nn c s dn liu hin hu thng c quan tm hn. V
vy KTV phi gi th xc nhn n phi thu nu N phi thu c nh gi l
trng yu v c kh nng khch n s phc p th xc nhn.
Ngoi ra, KTV cng cn lu tm n c s dn liu nh gi, l do l vic
lp d phng phn nh n phi thu theo gi tr c th thu hi l mt c tnh k
ton da nhiu vo xt on v c th nh hng trng yu n BCTC.
143

2.2. Nhng ni dung ch yu ca kim ton N phi thu khch hng

a) Tm hiu v nh gi kim sot ni b
Vic hiu bit v nh gi y v kim sot ni b i vi chu trnh bn
hng gip KTV thit k mt chng trnh kim ton ph hp.
Cc kim sot ch yu i vi chu trnh bn hng bao gm:
Tip nhn t hng v xt duyt bn chu
- Phn chia trch nhim gia cc chc nng xt duyt bn chu, lp ha n,
gi hng;
- Xt duyt v hn mc bn chu cho khch hng, v mi s thay i thng
tin v khch hng;
- Lnh bn hng ch c lp trn c s n t hng, phi c nh s
lin tc v ch lp cho cc khch hng khng b tn ng n.
Gi hng v lp ha n
- Phiu gi hng ch lp trn c s lnh bn hng, phi c nh s lin
tc.;
- Kim tra hng gi i v s lng, cht lng v cc iu kin khc;
- Ha n c lp trn Lnh bn hng, Phiu giao hng, Bng gi c
duyt. Ho n phi c nh s lin tc v c kim tra vic tnh tin trc khi
gi i;
- Kim tra nh k pht hin nhng trng hp c Phiu gi hng m
cha c ha n.
K ton N phi thu
- Phn chia trch nhim gia cc chc nng ghi chp doanh thu, theo di chi
tit N phi thu khch hng v lp giy thng bo N cho khch hng;
- Lp giy thng bo N cho khch hng nh k, kim tra v gi i;
- i chiu gia ti khon tng hp v s d chi tit N phi thu;
- Sot xt v theo di cc khon N qu hn;
- Xt duyt thch hp i vi cc trng hp xa s N phi thu kh i.
144

 nh gi cc kim sot trn c hu hiu khng, KTV c th thc hin cc

th nghim kim sot sau:
- i vi vic tip nhn n t hng v xt duyt bn chu, KTV kim tra
danh sch khch hng xem xt tng khch hng c y thng tin khng v
c s xt duyt v hn mc bn chu khng. KTV cng chn mu kim tra cc
Lnh bn hng c c nh km vi n t hng ph hp khng, c c lp
ph hp vi danh sch khch hng v hn mc bn chu khng?
- i vi vic gi hng v lp ha n, KTV chn mu ha n kim tra
chi tit v s lng, n gi, cc khon chit khu v vic tnh tin c chnh xc
khng, i chiu vi s sch v doanh thu, N phi thu. KTV cng cn lu v
vic nh s lin tc ca Phiu gi hng v ha n.
- i vi k ton N phi thu, KTV cn chn mu kim tra chng t mt s
khch hng; Kim tra vic i chiu chi tit vi tng hp, vic gi thng bo n
nh k cho khch hng, vic xt duyt xa s cc khon N kh i trong k.
b) Cc th nghim c bn ch yu i vi N phi thu
(1) Th tc phn tch
Cc th tc phn tch thng p dng i vi N phi thu khch hng l:
- So snh s d N phi thu phn tch theo tui N ca cui k so vi u
k v tn cc khch hng ch yu, t trng ca tng nhm N (trong hn, qu hn)
;
- Tnh s vng quay N phi thu (hoc s ngy thu tin bnh qun), so snh
vi s liu k trc, vi chnh sch bn chu ca n v v s liu bnh qun
ngnh;
- Tnh t l d phng N phi thu kh i trn doanh thu, trn s d N phi
thu cui k v so snh vi k trc.
(2) Gi th xc nhn
(2.1) Vai tr ca gi th xc nhn
Gi th xc nhn ng vai tr quan trng trong vic thu thp bng chng v
s hin hu ca n phi thu:
- Trng hp cc khon phi thu c xc nh l trng yu trong BCTC v
c kh nng khch n s phc p th yu cu xc nh n cc khon n th KTV
phi l p k hoch yu cu khch n xc nh n trc tip cc khon phi thu ho c
cc s li u to thnh s d ca khon phi thu.
145

- Trng hp KTV xt thy cc khch n s khng phc p th xc nh n

cc khon phi thu th phi d kin cc th tc thay th; th d: Kim tra cc ti
li u to thnh s d N phi thu.
(2.2) Thi im gi th xc nhn
Thi im gi th xc nhn tt nht l ngay sau thi im kt thc nin
v khi , s d c xc nhn chnh l s liu c trnh by trn BCTC. Tuy
nhin, trong mt s trng hp, iu ny khng th thc hin c do vn thi
gian (th d, KTV phi hon thnh bo co kim ton trong mt thi hn nht
nh). Khi , KTV c th gi th xc nhn trc thi im kt thc nin v
phi kim tra nhng nghip v gia thi im xc nhn v thi im kt thc nin
. Thng thng, cch lm ny c chp nhn khi kim sot ni b ca n v
c nh gi l hu hiu v khong cch gia hai thi im khng qu xa.
(2.3) Loi th xc nhn
KTV cn la chn loi th xc nh n (khng nh hay ph nh...) ph hp
vi c im c th ca khch hng v cuc kim ton. u, nhc im v trng
hp p dng ca tng loi th xc nhn c trnh by ti phn III.A.1.9 ca
ti liu ny.
(2.4) Chn mu gi th xc nhn
Khi chn mu gi th xc nhn, KTV cn ch cc khon phi thu c
bit nh cha thanh ton, ko di qua nhiu k, cc khon c xa s trong k
hin ti,
(2.5) Xem xt th tr li
KTV cn xem xt nhng trng hp khng nhn c th tr li hoc th
tr li khng ng .
- Nu khng nhn c th tr li, KTV s gi li th xc nhn thm mt
vi ln na. Nu vn khng nhn c th tr li, KTV c th s dng cc th tc
thay th sau:
+ Kim tra vic thu tin sau ngy kha s;
+ Kim tra chng t ca nghip v, bao gm n t hng, phiu giao hng,
ha n;
- i vi th tr li khng ng , KTV phi tm hiu nguyn nhn:
+ Trong mt s trng hp, c tranh chp gia n v v khch n. KTV
cn tm hiu nguyn nhn tranh chp v lp d phng nu xt thy cn thit;
146

+ Trong nhiu trng hp, do vn kha s: Doanh thu c ghi nhn

k ny nhng n phi tr li ghi nhn vo k sau; Khch hng chi tin v ghi gim
n phi tr nhng n v li ghi thu tin vo nm sau KTV cn xem xt xc
nh chnh xc thi im ghi nhn nghip v. Tuy nhin, cn lu gian ln c th
xy ra khi doanh thu c ghi khng hoc tin thu v b nhn vin chim dng
vha np vo qu...;
+ Sai st c th pht sinh trong trng hp ghi nhm cc nghip v bn hng
hoc thanh ton nhm t khch n ny sang khch n khc, nhm ln trong ghi
nhn s tin hoc b st, ghi trng nghip v;
+ Ngoi ra, chnh lch cn c th pht sinh khi c s cn tr s liu (V d
mt khch n ng thi cng l nh cung cp). Kh , cn xem xt s cn tr ny
c thch hp hay khng.
(2.6) nh gi kt qu xc nhn
Tt c th gi xc nhn u c ghi nhn v nh gi. Cc th khng tr
li hoc tr li khng ng u phi theo di v nh gi nh hng n s d
N phi thu. Nhng trng hp chnh lch do sai st, gian ln cn phi thc hin
cc th tc kim ton b sung v tin hnh cc iu chnh cn thit.
(3) Kim tra lp d phng N phi thu kh i
Kim tra vic lp d phng N phi thu kh i nhm bo m n phi thu
c trnh by theo gi tr thun c th thc hin. Ngoi th tc phn tch, i hi
KTV cn phi tin hnh cc th nghim chi tit sau:
- Kim tra cc khon d phng m n v lp c c s v y cha
thng qua xem xt h s, trao i vi nhng ngi lin quan;
- Xem xt cc khon n qu hn, cc khon n c tranh chp; nh gi kh
nng phi lp d phng cho cc khon ny;
- Xem xt vic thanh ton tin sau ngy kha s.
(4) Kim tra vic kha s nghip v bn hng
Vic kha s nghip v bn hng c nh hng quan trng n N phi thu
ca n v. Do , KTV cn kim tra vn ny bo m cc trng hp
iu kin ghi nhn doanh thu, phi c ghi nhn doanh thu (v N phi thu) v
ngc li, cc trng hp cha iu kin ghi nhn doanh thu th cha c
php ghi vo doanh thu (v N phi thu).
Cc th nghim c bn thng dng bao gm:
147

- Trong qu trnh kim k hng tn kho, KTV ghi nhn s hiu v ni dung
cc chng t gi hng cui cng trc khi kim k lm c s cho vic i chiu
sau ny;
- Kim tra cc phiu giao hng xung quanh ngy kha s, xem xt cc chng
t lin quan (n t hng, lnh bn hng, ha n) v i chiu vi d liu thu
thp khi kim k xc nh chnh xc thi im ghi nhn doanh thu v N phi
thu;
- R sot cc nghip v bn hng gn thi im cui k c gi tr ln.
(5) Kim tra vic trnh by n phi thu
KTV cn kim tra vic trnh by n phi thu c ph hp vi cc chun mc,
ch k ton hin hnh hay khng. Cc vn thng c quan tm l:
- Chnh sch k ton i vi n phi thu, bao gm c vic lp d phng n
phi thu kh i.
- Vic b tr khng thch hp gia cc khon phi thu vi cc khon ng
trc ca khch hng.
- Vic phn loi n phi thu thnh cc khon phi thu ngn hn v phi thu
di hn.
3. Kim ton TSC v cc khon u t di hn
3.1. Kim ton TSC hu hnh
a) Cc yu cu c bn:
a.1/ Cc yu cu c bn ca chun mc k ton Vit Nam, ch k ton
DN Vit Nam
- TSC hu hnh phi c xc nh gi tr ban u theo nguyn gi quy
nh cho tng trng hp.Cc chi ph pht sinh sau ghi nh n TSC hu hnh c
ghi tng nguyn gi ca ti sn nu cc chi ph ny chc chn lm tng li ch kinh
t trong tng lai do s dng ti sn . Cc chi ph pht sinh khng tha mn iu
ki n trn phi c ghi nh n l chi ph sn xut, kinh doanh trong k;
- Sau khi ghi nh n ban u, trong qu trnh s dng, TSC hu hnh c
xc nh theo nguyn gi, khu hao ly k v gi tr cn li. Gi tr phi khu hao
TSC hu hnh c phn b m t cch c h thng trong thi gian s dng hu
ch ca chng. Phng php khu hao phi ph hp vi li ch kinh t m ti sn
em li cho doanh nghi p. S khu hao ca tng k c hch ton vo chi ph
SXKD trong k, tr khi chng c tnh vo gi tr ca cc ti sn khc;
148

- Thi gian s dng hu ch ca TSC hu hnh phi c xem xt li theo

nh k, thng l cui nm ti chnh. Nu c s thay i ng k trong vi c nh
gi thi gian s dng hu ch ca ti sn th phi iu chnh mc khu hao.
Phng php khu hao TSC hu hnh phi c xem xt li nh k, thng l
cui nm ti chnh, nu c s thay i ng k trong cch thc thu hi li ch kinh
t ca TSC th c thay i phng php khu hao v mc khu hao tnh cho
nm hi n hnh v cc nm tip theo;
- TSC hu hnh c ghi gim khi thanh l, nhng bn. S li, l do
thanh l, nhng bn TSC c ghi nh n vo bo co kt qu hot ng kinh
doanh trong k;
- TSC hu hnh c trnh by trn Bng CKT l ti sn di hn theo 3
ch tiu: Gi tr cn li, nguyn gi v hao mn ly k. Ngoi ra, cn phi thuyt
minh v chnh sch k ton i vi TSC hu hnh; Nguyn gi TSC hu hnh
tng, gim trong k; S khu hao trong k, tng, gim v ly k n cui k; Gi
tr cn li ca TSC hu hnh dng th chp, cm c; Chi ph u t xy
dng c bn d dang; Cc cam kt v vi c mua, bn TSC hu hnh c gi tr ln
trong tng lai; Gi tr cn li ca TSC hu hnh tm thi khng c s dng;
nguyn gi ca TSC hu hnh khu hao ht nhng vn cn s dng; gi tr
cn li ca TSC hu hnh ch thanh l; Cc thay i khc v TSC hu hnh.
a.2/ Cc yu cu ca CMKiT
Di gc thu thp bng chng kim ton, kim ton TSC hu hnh phi
tha mn cc c s dn liu sau:
(1) Tnh hin hu v quyn: TSC hu hnh l c tht v thuc quyn s
hu ca n v.
(2) Tnh y : Tt c TSC hu hnh c thc, thuc quyn s hu ca n
v v u c ghi chp v bo co.
(3) nh gi v tnh chnh xc: TSC hu hnh c nh gi ph hp vi
chun mc k ton, ch k ton hin hnh v vic tnh ton, tng hp s liu
chnh xc.
(4) Trnh by v cng b: TSC hu hnh c trnh by v khai bo y
v ng n.
Ngoi ra, khi kim ton TSC hu hnh, KTV phi thu thp cc bng chng
lin quan n chi ph khu hao, chi ph sa cha v thu nhp khc c c t
nhng bn, thanh l TSC hu hnh.

149

Ngoi cc c s dn liu nu trn, KTV cn ch vo c s dn liu v

quyn, l do l mt s TSC, quyn s hu/kim sot khng ng nht vi s hin
hu.
b) Nhng ni dung ch yu ca kim ton TSC hu hnh
(1) Tm hiu v nh gi kim sot ni b
KTV cn quan tm n cc kim sot sau lin quan n TSC hu hnh:
- H thng s, th chi tit v TSC v cch thc ghi chp, theo di;
- Cc th tc v mua sm, thanh l TSC;
- Vic bo v TSC hu hnh khng b tht thot, h hng;
- Ch khu hao TSC phi c r sot li hng nm.
(2) Cc th nghim c bn i vi TSC hu hnh
* Th tc phn tch
KTV c th tin hnh mt s th tc phn tch sau i vi TSC hu hnh:
- Xem xt Bng k tng hp s liu v TSC u k, tng, gim trong k v
tn cui k, bao gm c nguyn gi v khu hao ly k, phn tch theo tng loi v
ghi nhn cc bin ng bt thng trong k;
- Tnh t l khu hao bnh qun v so snh vi k trc;
- c tnh chi ph khu hao trong k v so snh vi k trc.
* Kim tra h thng s, th chi tit
KTV cn i chiu s liu tng hp vi danh sch TSC trn cc s, th chi
tit. Tm hiu cc khc bit (nu c).
* Kim tra chng t ca cc nghip v tng TSC hu hnh trong k
KTV xem xt cc chng t mua sm, xy dng TSC trong k (Ha n,
bin bn giao nhn, bin bn nghim thu, quyt ton vn u t XDCB), qua
kim tra v s ph duyt ca ngi c thm quyn, s tip nhn v a vo s
dng v gi tr ti sn, trong lu nhng chi ph khng iu kin ghi nhn
vo nguyn gi TSC.
* Kim tra vt cht i vi TSC hu hnh
150

KTV xem xt trc tip cc TSC hu hnh, tp trung vo cc ti sn c gi

tr ln v mi tng ln trong k. Nhng ni dung cn quan tm l s hin hu ca
ti sn, ti sn c c s dng khng v tnh trng hin ti ca ti sn.
* Kim tra quyn s hu i vi TSC
KTV xem xt cc chng t v quyn s hu (giy ch quyn, giy ng k,
cc ha n thu) v quyn kim sot (hp ng thu ti chnh). Ngoi ra, cn
xem xt cc bin bn, tha thun php l, hp ng vay ghi nhn cc ti sn
th chp hoc b hn ch.
* Kim tra khu hao TSC hu hnh
Cc th tc kim ton khu hao TSC thng bao gm:
- Xem xt chnh sch khu hao ca n v c ph hp vi chun mc k
ton, ch k ton hin hnh, vi mc s dng ti sn ca n v;
- Xem xt phng php khu hao c nht qun vi k trc v nu c thay
i th s thay i ny c ph hp khng v cc cng b cn thit trn c c
thc hin khng;
- Kim tra mc khu hao v s ng n ca cc d liu dng tnh ton
(Thi gian s dng c tnh, gi tr thu hi c tnh) v cng thc tnh ton;
- Kim tra vic tnh ton v hch ton chi ph khu hao, lu nhng TSC
mi a vo s dng c xc nh ng thi gian bt u tnh khu hao khng?
* Kim tra cc nghip v gim TSC trong k
i vi cc nghip v ghi gim TSC, KTV cn quan tm n c hai th
nghim:
- Kim tra chng t ca cc nghip v c ghi trn s k ton nhm bo
m cc nghip v ny c c s v c x l ng;
- Tm kim cc trng hp TSC thanh l nhng cha c ghi s. Tnh
trng ny c th c pht hin khi kim tra vt cht i vi ti sn. Ngoi ra,
KTV s xem xt cc khon thu nhp khc c t thanh l ti sn, phng vn v
nhng ti sn khng cn dng khi mua sm ti sn mi, thay i quy trnh sn
xut
3.2. Kim ton TSC v hnh
a) Nhng yu cu c bn:
151

a.1) Cc yu cu ca chun mc k ton Vit Nam, ch k ton DN Vit

Nam
- Mt ngun lc v hnh ch c th tr thnh TSC v hnh khi p ng
ng thi cc yu t sau: Tnh c th xc nh c, kh nng kim sot ngun lc
v tnh chc chn ca li ch kinh t trong tng lai. Cc ti sn c ghi nh n l
TSC v hnh phi tha mn ng thi tt c tiu chun ghi nh n tng t nh
TSC hu hnh.
- Li th thng mi pht sinh ni b, cc nhn hi u hng ha, quyn pht
hnh, danh sch khch hng v cc khon mc tng t c hnh thnh trong n i
b doanh nghi p khng c ghi nh n l TSC v hnh. Ton b chi ph pht
sinh trong giai on nghin cu khng c ghi nh n l TSC v hnh m c
ghi nh n l chi ph sn xut, kinh doanh trong k. Chi ph trong giai on trin
khai ch c ghi nhn vo TSC v hnh khi tha mn cc tiu chun nht nh.
- TSC v hnh phi c xc nh gi tr ban u theo nguyn gi. Chi ph
lin quan n TSC v hnh pht sinh sau khi ghi nh n ban u phi c ghi
nh n l chi ph SXKD trong k, tr khi chi ph ny c kh nng lm cho TSC v
hnh to ra li ch kinh t trong tng lai nhiu hn mc hot ng c nh gi
ban u; Chi ph c nh gi m t cch chc chn v gn lin vi m t TSC v
hnh c th.
- Sau khi ghi nh n ban u, TSC v hnh c xc nh theo nguyn gi,
khu hao ly k v gi tr cn li. Gi tr phi khu hao ca TSC v hnh c
phn b m t cch c h thng trong sut thi gian s dng hu ch c tnh hp
l ca n. Thi gian tnh khu hao ca TSC v hnh ti a l 20 nm. Nu vi c
kim sot i vi cc li ch kinh t trong tng lai t TSC v hnh t c
bng quyn php l c cp trong m t khong thi gian xc nh th thi gian s
dng hu ch ca TSC v hnh khng vt qu thi gian c hi u lc ca quyn
php l, tr khi quyn php l c gia hn.
- Thi gian khu hao v phng php khu hao TSC v hnh phi c
xem xt li t nht vo cui mi nm ti chnh v iu chnh theo qui nh . Khi ,
phi iu chnh chi ph khu hao cho nm hi n hnh v cc nm tip theo, v c
thuyt minh trong bo co ti chnh.
- TSC v hnh c ghi gim khi thanh l, nhng bn ho c khi xt thy
khng thu c li ch kinh t t vi c s dng tip sau. Li l pht sinh do thanh
l, nhng bn TSC v hnh c xc nh v ghi nhn tng t TSC hu
hnh.
- TSC v hnh c trnh by trn Bng CKT v thuyt minh tng t
nh TSC hu hnh. Ngoi ra, n v cn phi thuyt minh thm v cc TSC v
152

hnh c thi gian khu hao trn 20 nm, cc TSC v hnh do Nh nc cp, cc
chi ph trong giai on nghin cu v trin khai c a vo chi ph trong k.
a.2/ Cc yu cu ca CMKiT
Cc yu cu ca CMKiT i vi kim ton TSC v hnh tng t nh i
vi TSC hu hnh..
b) Nhng ni dung ch yu ca kim ton TSC v hnh
Phn ln cc th tc kim ton TSC v hnh tng t nh TSC hu hnh.
Di y l mt s th tc kim ton cho mt s TSC v hnh c th:
(1) i vi bng pht minh v nhn hiu ng k, KTV cn xc nhn vi
cc c quan qun l v s hu tr tu, kim tra vic thanh ton l ph gia hn hng
nm.
(2) i vi chi ph trin khai, KTV phi kim tra bo m ch nhng d
n tha mn tiu chun mi c vn ha, cc chi ph nghin cu v cc chi ph
trin khai khng tha mn tiu chun s phi a vo chi ph trong k hoc phn
b trong thi gian cho php.
3.3. Kim ton cc khon u t di hn
a) Nhng yu cu c bn
a.1) Cc yu cu ca chun mc k ton Vit Nam, ch k ton DN Vit
Nam
- Cc khon u t di hn bao gm: u t vo cng ty con, u t vo
cng ty lin doanh, lin kt v u t di hn khc. u t di hn c th di hnh
thc mua chng khon, gp vn vo doanh nghip khc hoc cho vay di hn.
- Cc khon u t di hn c ghi nhn theo gi gc. Nu doanh nghip
nhn gp vn b l hoc gi th trng ca chng khon gim hn so vi gi gc
cn phi lp d phng gim gi u t di hn theo qui nh.
- Tin li c hng t cc khon u t di hn c ghi nhn vo doanh
thu hot ng ti chnh khi c quyn nhn c tc hoc li nhun c chia. Cc
khon li cha thu ca mt khon u t c dn tch trc khi n v mua
khon u t phi tr ra khi gi gc khon u t khi nhn c li.
- Trn BCTC hp nht, cc khon u t vo cng ty lin kt v c s kinh
doanh ng kim sot c ghi nhn theo phng php vn ch s hu.

153

- Cc khon u t di hn c trnh by trn Bng CKT l ti sn di

hn v phi thuyt minh v danh sch cc cng ty con, cng ty lin kt, lin doanh
quan trng.
a.2/ Cc yu cu ca CMKiT
Di gc thu thp bng chng kim ton, kim ton cc khon u t di
hn phi tha mn cc c s dn liu sau:
(1) Tnh hin hu v quyn: Cc khon u t di hn l c tht v thuc
quyn s hu ca n v.
(2) Tnh y : Tt c cc khon u t di hn l c thc, thuc quyn s
hu ca n v v u c ghi chp v bo co.
(3) nh gi v tnh chnh xc: Cc khon u t di hn c nh gi ph
hp vi chun mc k ton, ch k ton hin hnh v vic tnh ton, tng hp
s liu chnh xc.
(4) Trnh by v cng b: Cc khon u t di hn c trnh by v khai
bo y v ng n.
b) Nhng ni dung kim ton ch yu
(1) Tm hiu v nh gi kim sot ni b
Cc kim sot ch yu i vi cc khon u t di hn bao gm:
- Xt duyt i vi hot ng u t di hn;
- Phn chia trch nhim gia chc nng ghi chp v chc nng bo qun
(i vi u t vo cc loi chng khon).
(2) Cc th nghim c bn i vi u t di hn
* Kim tra s c thc v quyn s hu
- Kim tra cc ti liu chng minh quyn ca n v (Chng khon, hp
ng lin doanh..) trong ch tn ca n v, xc nhn ca c quan c thm
quyn;
- Gi th xc nhn trong trng hp chng khon c bn th ba gi
(Ngn hng, cng ty chng khon);
- Xem xt cc bin bn hp, hp ng tha thun tm bng chng lin
quan n vic th chp, cm c.
154

* Kim tra cc nghip v nhng bn cc khon u t di hn trong k

- Kim tra hp ng, bn tha thun v vic nhng bn cc khon u t
di hn;
- Xem xt vic nhng bn c c xt duyt ng thm quyn khng;
- Kim tra vic tnh ton v ghi chp thu nhp v li nhun lin quan n cc
hot ng ny.
* Kim tra v gi tr ca cc khon u t di hn
Cc khon u t di hn c phn nh theo gi gc, trong mt s trng
hp c yu cu lp d phng gim gi. Cc th tc kim ton thng c thc
hin l:
- Kim tra chng t cc nghip v mua chng khon, nhn chuyn nhng
quyn s hu vn, gp vn v cc chi ph lin quan xc nh gi gc ca
khon u t. i vi cc hnh thc u t thng qua gp vn, KTV cn c
BCTC ca bn nhn u t kim tra phn gp vn ca n v c ghi nhn.
- Xem xt gi th trng ca chng khon (i vi u t chng khon), c
BCTC ca bn nhn u t (i vi u t thng qua gp vn) xc nh c cn
thit phi lp d phng cho cc khon u t hay khng.
* Xc nh kh nng v nh nm gi cc khon u t di hn
KTV cn tin hnh cc th tc xc nh xem n v c kh nng v c
nh nm gi cc khon u t di hn ny khng v phi thu th p cc bn gii
trnh v khon u t di hn.
* Kim tra vic trnh by cc khon u t di hn
KTV cn kim tra vic phn loi cc khon u t di hn thng qua vic
xem xt cc thng tin mi nht v tnh trng ca cc khon u t. Mc nh
hng ca n v i vi n v nhn u t c s thay i do:
- n v mua thm hay bn bt c phn hoc phn vn gp ca mnh.
- n v nhn u t tng vn nhng n v khng gp thm vn hay mua
thm c phn.
- Cc tha thun khc.
Cc thng tin trn c c qua vic tho lun vi Ban Gim c, c bin
bn hp hi ng qun tr, xem xt BCTC mi nht ca n v nhn u t Khi
155

c s thay i, KTV cn xem xt n v tin hnh x l cc thay i c ph hp

vi chun mc, ch k ton hin hnh khng.
4. Kim ton n phi tr v vn ch s hu
4.1. Kim ton n phi tr
a) Nhng yu cu c bn
a.1) Cc yu cu ca chun mc k ton Vit Nam, ch k ton DN Vit
Nam
- N phi tr l ngha v hi n ti ca doanh nghi p pht sinh t cc giao
dch v s ki n qua m doanh nghi p phi thanh ton t cc ngun lc ca
mnh. N phi tr c ghi nh n khi c iu ki n chc chn l doanh nghi p
s phi dng m t lng tin chi ra trang tri cho nhng ngha v hi n ti m
doanh nghi p phi thanh ton, v khon n phi tr phi xc nh c m t
cch ng tin c y.
- Cc khon n phi tr thng thng bao gm n phi tr ngi bn, ngi
mua tr tin trc, cc khon vay, cc khon phi tr Nh nc, ngi lao ng,
phi tr ni b, chi ph phi tr v cc khon phi tr khc. D phng cng c
ghi nhn nh mt khon phi tr trn Bng CKT khi tha mn nh ngha v cc
tiu chun ca N phi tr.
- Cn phn bit N phi tr v cc khon n tim tng. Cc khon n tim
tng khng c ghi nhn trn Bng CKT v tnh cht khng chc chn xy ra
ca n hoc gi tr cha th xc nh mt cch ng tin cy.
- N phi tr thng c ghi nhn theo s tin phi tr, tuy nhin trong mt
s trng hp, c th c ghi nhn theo gi tr hin ti ca cc dng tin phi tr
trong tng lai, th d cc khon d phng m nh hng v gi tr thi gian ca
tin l trng yu.
Trn Bng CKT, N phi tr c phn chia thnh N ngn hn v N di
hn.
a.2) Cc yu cu ca CMKiT
Di gc thu thp bng chng kim ton, kim ton N phi tr phi
tha mn cc c s dn liu sau:
(1) Tnh hin hu v ngha v: N phi tr l c tht v l ngha v ca n
v.
156

(2) Tnh y : Tt c N phi tr l c thc v l ngha v ca n v u

c ghi chp v bo co.
(3) nh gi v tnh chnh xc: N phi tr phi c nh gi ph hp vi
chun mc k ton, ch k ton v vic tnh ton, tng hp s liu chnh xc.
(4) Trnh by v cng b: N phi tr c trnh by v khai bo y v
ng n.
Khc vi ti sn, N phi tr thng b khai thiu nn c s dn liu v s
y rt quan trng trong kim ton N phi tr. Ngoi ra, khi kim ton N phi
tr, KTV phi lu nh hng ca cc v kin tng, tranh chp c th lm pht
sinh cc khon phi tr theo yu cu ca CMKiT s 501.
b) Cc th tc kim ton ch yu i vi n phi tr ngi bn
(1) Tm hiu v nh gi kim sot ni b
Vic hiu bit v nh gi y v kim sot ni b i vi chu trnh mua
hng gip KTV thit k mt chng trnh kim ton ph hp.
Cc kim sot ch yu i vi chu trnh mua hng bao gm:
* t hng
- Phn chia trch nhim gia cc chc nng ngh mua hng v lp n t
hng;
- n t hng ch c lp trn c s Phiu ngh mua hng, phi c
nh s lin tc v c ngi c thm quyn xt duyt v s lng, nh cung cp
v cc iu khon khc.
* Nhn hng v ha n
- Hng nhn v phi c kim tra v s lng, cht lng v cc iu kin
tha thun khc theo hp ng;
- Phiu nhp kho c nh s trc lin tc v lp trn c s hng ha
c chp nhn;
- i chiu gia phiu nhp kho v n t hng;
- Kim tra ha n ca nh cung cp v s lng, n gi v tnh ton, so
snh gia ha n vi phiu nhp kho v n t hng.
* K ton N phi tr
157

- Phn chia trch nhim gia cc chc nng k ton v xt duyt thanh ton;
- Ghi chp kp thi cc nghip v mua hng vo s k ton;
- Duy tr h thng s chi tit nh cung cp, i chiu gia ti khon tng hp
v s d chi tit N phi tr;
- i chiu gia thng bo n ca nh cung cp v s chi tit.
nh gi cc kim sot trn c hu hiu khng, KTV c th thc hin cc
th nghim kim sot sau:
- i vi vic nhn hng v ha n, chn mu ha n kim tra phiu
nhp kho v n t hng nh km v s lng, n gi; kim tra vic tnh ton
trn ha n; Theo di vic ghi s k ton tng hp v chi tit;
- i vi k ton N phi tr, chn mu kim tra chng t mt s nh cung
cp trn s chi tit; i chiu chi tit vi tng hp, kim tra vic tnh ton;
- Ngoi ra, KTV cn lu kim tra s lin tc ca s hiu chng t (n
t hng, phiu nhp)
(2) Cc th nghim c bn ch yu
* Th tc phn tch
- So snh N phi tr cui k so vi u k ca ton b khon phi tr ngi
bn v ca nhng nh cung cp ch yu;
- Xem xt s bin ng ca hng mua trong k qua cc thng;
- Tnh t s gia s d n phi tr v tng gi tr mua hng trong k, so snh
vi k trc;
- Tnh t l li gp v so snh vi k trc.
* Lp bng k chi tit cc khon phi tr
Bng k chi tit N phi tr c lp t s chi tit N phi tr ca n v,
sau KTV s kim tra s tng cng, i chiu vi S Ci v Nht k mua hng.
* i chiu s chi tit vi thng bo n ca nh cung cp
KTV chn mu cc khon phi tr i chiu gia s chi tit vi thng bo
n ca nh cung cp cng cc chng t lin quan. Vic chn mu khng ch quan
tm n cc khon c s d ln m cn phi ch n cc s d bng khng hoc
158

s d m, nht l i vi cc nh cung cp ch yu ca n v. iu ny xut pht

t vai tr quan trng ca c s dn liu y trong kim ton N phi tr.
* Gi th xc nhn n cc nh cung cp
Th tc gi th xc nhn trong kim ton N phi tr khng ng vai tr
quan trng nh i vi N phi thu v cc bng chng, ti liu i vi N phi tr
(Thng bo n , ha n ca nh cung cp) c tin cy kh cao. Tuy nhin, KTV
cn gi th xc nhn n cc nh cung cp, nu:
- Thng bo n ca nh cung cp khng c hoc khng y ;.
- Kim sot ni b ca n v l yu km;
- C nghi vn v kh nng n v khai khng cc khon phi tr;
- Vic phn tch cho thy s d N phi tr tng cao mt cch bt thng.
V cch thc gi th, xc nhn n phi tr cng tng t nh i vi n
phi thu.
* Kim tra s y ca N phi tr
kim tra cc khon phi tr c phn nh y , ngoi vic kim tra
vic kha s i vi nghip v mua hng ( trnh by trong kim ton hng tn
kho), KTV cn lu thm vic ghi nhn dn tch cc khon chi ph phi tr:
- Kim tra cc khon thanh ton sau ngy kha s pht hin cc chi ph
ca nin hin ti nhng ch ghi nhn vo nin sau khi thanh ton;
- Kim tra cc chi ph mang tnh cht nh k nh tin in, nc, thu ti
sn
* Kim tra vic trnh by n phi tr
Bao gm vic xem xt vn phn loi n phi tr thnh n ngn hn v n
di hn trn Bng cn i k ton cng nh vic b tr khng thch hp gia cc
khon phi tr v cc khon ng trc tin cho ngi bn.
c) Cc th tc kim ton i vi cc khon vay
(1) Tm hiu kim sot ni b i vi cc khon vay
KTV cn tm hiu cc th tc xt duyt i vi cc khon vay cng nh vic
ghi chp v tnh li vay. Cc th nghim kim sot c th c tin hnh trn cc
th tc trn nu KTV quyt nh da vo cc kim sot ny.
159

(2) Cc th nghim c bn ch yu
* Th tc phn tch
- So snh N vay cui k so vi u k;
- c tnh chi ph li vay v so snh vi s liu theo bo co;
* Lp bng k chi tit cc khon vay
Bng k chi tit cc khon vay c lp t s chi tit N vay ca n v, sau
KTV s kim tra s tng cng, i chiu vi S Ci.
* Gi th xc nhn n cc ch n
Cc xc nhn gi n ch n (ngn hng, cc t chc khc v c nhn) cn
bao gm cc thng tin v ngay vay, thi hn tr, li sut, s d cui k v cc
thng tin khc (th d ti sn th chp).
* Kim tra chng t gc ca cc khon vay
KTV kim tra cc chng t nhn tin, chng t tnh li v chng t thanh
ton trn c s chn mu qua thu thp bng chng v s hin hu v ngha v
ca cc khon vay.
* Kim tra chi ph i vay
Th tc phn tch bc trc c th thu thp bng chng v chi ph i vay
l hp l trn tng th. Ngoi ra, KTV s tin hnh vic chn mu kim tra chi
tit chi ph li vay pht sinh trong k.
* Kim tra vic tun th hp ng vay
Cc hp ng vay di hn c th bao gm cc iu khon i hi doanh
nghip phi tun th cc quy nh nht nh; th d phi duy tr vn lu ng thun
mt mc nht nh. Trong trng hp ny, nu doanh nghip vi phm s dn n
nhng ch ti c th nh hng nghim trng n tnh hnh ti chnh. V vy, khi
bit c doanh nghip c cc iu kin phi tun th tng t nh trn, KTV phi
xem xt doanh nghip c vi phm hay khng v tin hnh cc th tc thch hp.
* Kim tra vic trnh by BCTC
KTV cn kim tra vic vic phn loi cc khon vay c ph hp vi cc yu
cu ca chun mc, ch k ton hin hnh hay khng, cc khon vay di hn
n hn tr trong nin ti cn c trnh by bn phn n ngn hn trn Bng
cn i k ton.
160

* Cc th tc trong trng hp doanh nghip pht hnh tri phiu

Doanh nghip c th huy ng vn qua vic pht hnh tri phiu. Trong
trng hp ny, KTV cn thc hin cc th tc sau:
- Xem xt cc h s php l lin quan n vic pht hnh tri phiu, qua
nh gi chng c tun th cc quy nh hin hnh v c c ph duyt bi ngi
c thm quyn khng.
- Kim tra vic ghi nhn n phi tr v cc khon chit khu, ph tri tri
phiu. KTV cng lu vic phng php phn b chit khu, ph tri ph hp vi
chun mc k ton v c p dng nht qun.
- Gi th xc nhn ngi c y thc v cc thng tin lin quan n tri
phiu nh s lng tri phiu ang lu hnh, mnh gi v ngy o hn
d) Cc th tc kim ton i vi cc khon phi tr khc
(1) Kim tra d phng phi tr
D phng phi tr l khon n phi tr khng chc chn v gi tr hoc thi
gian. Mt khon d phng ch c ghi nhn khi tho mn ng thi cc iu kin
sau:
- Doanh nghip c ngha v n hin ti (ngha v php l hoc ngha v lin
i) do kt qu t mt s kin xy ra;
- S gim st v nhng li ch kinh t c th xy ra dn n vic yu cu
phi thanh ton ngha v n; v
- a ra c mt c tnh ng tin cy v gi tr ca ngha v n .
- i vi cc khon d phng phi tr m doanh nghip lp, KTV cn
tin hnh cc th tc kim ton sau:
- S hin hu v ngha v ca cc khon d phng qua vic xem xt cc
iu kin trn c c tha mn khng.
- Vic nh gi cc khon d phng c ph hp vi cc quy nh ca Chun
mc k ton Vit Nam s 18 - Cc khon d phng, ti sn v n tim tng.
- Vic trnh by cc khon d phng; th d cc khon bi hon ca bn th
ba khng c b tr vo cc khon d phng m phi trnh by nh mt ti sn
ring bit.

161

Tuy nhin, vn quan trng hn l KTV phi pht hin cc khon d

phng phi tr cha c ghi nhn. KTV cn c hiu bit v hot ng kinh doanh
ca khch hng nh gi kh nng ca cc ngha v ny; th d cc chnh sch
bo hnh ca doanh nghip, ch trng ti c cu doanh nghip, cc cam kt hay
ngha v khc i vi nh cung cp, ngi lao ng... Ring i vi cc ngha v
pht sinh t cc v kin tng, tranh chp, KTV cn thc hin cc th tc sau:
- Trao i vi Gim c v yu cu cung cp bn gii trnh;
- Xem xt cc bin bn hp Hi ng qun tr v cc th t trao i vi
chuyn gia t vn php lut ca n v;
- Kim tra cc khon ph t vn php lut;
- S dng mi thng tin c lin quan n cc v kin tng, tranh chp.
Khi cc v kin tng, tranh chp c xc nh hoc khi KTV nghi ng
c kin tng, tranh chp th phi yu cu chuyn gia t vn php lut ca n v
trc tip cung cp thng tin. Bng cch ny, KTV s thu thp c y bng
chng kim ton thch hp v cc v vic v mc thit hi lm nh hng n
BCTC ca n v. Th yu cu chuyn gia t vn php lut ca n v cung cp
thng tin v cc v kin tng, tranh chp phi do n v c kim ton k v do
KTV gi i, gm cc ni dung sau:
- Danh sch cc v kin tng, tranh chp;
- nh gi ca Gim c n v c kim ton v hu qu ca cc v kin
tng, tranh chp v c tnh nh hng v mt ti chnh ca v vic , k c cc
chi ph php l c lin quan;
- Yu cu chuyn gia t vn php lut ca n v xc nhn tnh hp l trong
cc nh gi ca Gim c v cung cp cho KTV cc thng tin b sung.
(2) Kim tra thu v cc khon phi np Nh nc
Cc th tc kim ton cn thc hin bao gm:
- Tm hiu v nhng quy nh chung v thu, ch trng cc iu khon c
lin quan n hot ng kinh doanh ca doanh nghip.
- Tm hiu v h thng KSNB lin quan n thu ca doanh nghip, bao
gm vic theo di v quyt ton thu.
- Thc hin th tc phn tch i vi ngha v thu pht sinh trong k thng
qua vic so snh k ny vi k trc, vi s thay i quy m kinh doanh trong k.
162

- Kim tra vic tnh ton ngha v thu ca doanh nghip, ch cc nghip
v nhy cm v thu nh cc khon chi thiu chng t hp l,...
- Kim tra vic phn nh cc ngha v thu trn cc ti khon v bo co lin
quan.
Mt s th tc kim ton khc lin quan n vic kim tra thu thu nhp
doanh nghip hon li s c trnh by trong phn 5 - Kim ton cc khon mc
khc.
(3) Kim tra chi ph phi tr
Chi ph phi tr l mt c tnh k ton nn KTV s tip cn vi khon mc
ny da trn cc quy nh ca CMKiT Vit Nam s 540 Kim ton cc c tnh
k ton, trong phng php ch yu l kim tra qu trnh thc hin s c tnh
ca n v. Cc th tc thng bao gm:
- Thu thp thng tin v cc khon chi ph phi tr v quy trnh hch ton
cng nh s dng cc khon trch trc ny ca doanh nghip.
- Tm hiu c s ca cc c tnh, kim tra s chun xc ca cc d liu v
tnh hp l ca cc gi nh.
- Kim tra vic tnh ton v ph duyt ca ngi c thm quyn i vi cc
chi ph phi tr.
- Xem xt cc s kin sau ngy kt thc k k ton.
V d:
Trong qu trnh kim ton BCTC ca cng ty c phn Vn Thng cho nm
ti chnh kt thc ngy 31.12.20x7, KTV ghi nhn cc tnh hung sau:
(1) Trong nm 20x7, cng ty vi phm hp ng v cung cp dch v cho
khch hng X. Ngy 15.2.20x8, khch hng khi kin cng ty vi s tin i
bi thng l 600 triu ng. Vo mt ngy trc ngy k BCTC, hai bn t
c mt tha thun l cng ty s bi thng cho khch hng X 400 triu. K ton
cng ty ghi nhn ngha v phi tr s tin bi thng trn vo nm 20x8 v ch
thuyt minh v ngha v trn nh mt khon N tim tng trn BCTC nm 20x7.
(2) Trong nm 20x7, cng ty bn c 1.000 sn phm X vi doanh thu
1.200 triu ng vi cam kt bo hnh 1 nm. Chi ph bo hnh bnh qun ca 1
sn phm X phi chi trong nm 20x8 c tnh mt cch ng tin cy l 100.000
ng. Tuy nhin, cng ty ch lp d phng mc 5% doanh thu ph hp vi
mc khng ch ca c quan thu.
163

(3) Vo thng 12.20x7, cng ty cng b k hoch ng ca mt nh my c

kh ti Nam nh do ti c cu li cng ty. Thit b s c chuyn v mt cng ty
con mi thnh lp chuyn v c in nm Nng. Cng ty s phi chi mt
khon tin bi thng kh ln cho ngi lao ng do chm dt hp ng trc
thi hn. Ngoi ra, cng ty cn i mt vi mt s v kin do khng thc hin
nhng cam kt vi a phng v mt s i tc. Chi ph vn chuyn v lp t
nh my mi cng kh ln do c mt s thit b thuc loi siu trng. Cng ty
khng phn nh v s kin ny trn BCTC.
Yu cu:
Anh/ch hy nu v gii thch sai st ca doanh nghip trong mi tnh
hung. Theo anh/ch, th tc kim ton no s thch hp pht hin cc sai st
trn
Tr li:
Cu 1:
Ngha v ny s c trnh by nh mt khon d phng phi tr, Cng ty
phi lp d phng phi tr v khng thuyt minh v N tim tng.
Gii thch:
- y l mt ngha v hin ti pht sinh t mt s kin trong qu kh v
chc chn doanh nghip phi thanh ton bng ngun lc ca mnh. Nu s tin
cha c xc nh mt cch ng tin cy, khon n ny s c trnh by nh
mt khon N tim tng trn Bn thuyt minh BCTC, cn nu gi tr c xc
nh mt cch ng tin cy n s c ghi nhn nh mt khon d phng phi tr.
- Trc ngy k BCTC, s tin xc nh qua tha thun gia 2 bn. Tho
thun ny l mt s kin sau ngy kha s cung cp bng chng v mt tnh trng
tn ti vo ngy kha s nn cn phi iu chnh li BCTC.
Cu 2:
- Nu c th c tnh c chi ph bo hnh mt cch ng tin cy, doanh
nghip phi lp d phng theo s liu ny. Chnh lch gia s liu ny vi mc
khng ch ca thu s c ghi nhn nh mt khon ti sn thu thu nhp doanh
nghip hon li.
Cu 3:
- Chi ph ti c cu i hi phi xt on v iu kin ghi nhn nh mt
khon d phng phi tr hay n tim tng.
164

- Cc v kin tng lm xut hin kh nng ghi nhn cc khon n tim tng,
i hi phi c nhng thuyt minh thch hp trn BCTC.
Cc th tc cn thit pht hin cc sai st trn:
- Hiu bit v tnh hnh kinh doanh ca khch hng: Chnh sch bo hnh
sn phm, ch trng ti c cu...
- Trao i vi Gim c v yu cu cung cp bn gii trnh;
- Xem xt cc bin bn hp Hi ng qun tr v cc th t trao i vi
chuyn gia t vn php lut ca n v;
- Kim tra cc khon ph t vn php lut; s gia tng bt thng ca cc chi
ph t vn c th ch ra doanh nghip ang i mt vi cc v kin quan trng.
4.2. Kim ton vn ch s hu
a) Nhng yu cu c bn
a.1) Cc yu cu ca chun mc k ton Vit Nam, ch k ton DN Vit
Nam
- Vn ch s hu: L gi tr vn ca doanh nghi p, c tnh bng s chnh
l ch gia gi tr ti sn ca doanh nghi p tr (-) i n phi tr;
- Vn ch s hu c phn nh trong Bng CKT, gm: Vn ca cc nh
u t, Th ng d vn c phn; Li nhu n gi li; Cc qu; Li nhu n cha phn
phi; Chnh l ch t gi hi oi v chnh l ch nh gi li ti sn.
- Ngoi ra, trn Bn thuyt minh BCTC, phi trnh by v s bin ng ca
tng loi vn ch s hu; Chi tit vn u t ca ch s hu; Cc giao dch v vn
vi cc ch s hu; C tc; c phiu; Qu khc thuc vn ch s hu; Mc ch
trch lp qu u t pht trin v qu khc; Li l c hch ton thng vo vn
ch s hu.
a.2) Cc yu cu ca CMKiT
Di gc thu thp bng chng kim ton, kim ton vn ch s hu phi
tha mn cc mc tiu kim ton sau:
-Vn ch s hu phi c phn loi, ghi chp ng n v ng yu cu
ca php lut.
-Cc nghip v lin quan n vn ch s hu phi c xt duyt bi ngi
c thm quyn.
165

-Vic phn phi li nhun v s dng cc qu phi ph hp vi mc ch

c cho php.
-Vn ch s hu c thuyt minh y theo yu cu ca chun mc, ch
k ton.
b) Nhng ni dung ch yu ca kim ton vn ch s hu
Cc th nghim c bn thng c thc hin bao gm:
(1) Phn tch cc ti khon vn ch s hu
Bng phn tch c lp cho tng loi vn ch s hu, bao gm s d u
k, pht sinh trong k v s d cui k. KTV kim tra vic tnh ton v i chiu
vi S Ci.
(2) Kim tra chng t gc ca cc nghip v tng, gim vn ch s hu
trong k
Vic kim tra nhm mc ch xem xt tnh hp php, hp l ca cc nghip
v; S ph duyt ca ngi c thm quyn v vic hch ton ph hp vi yu cu
ca cc chun mc k ton v ch k ton hin hnh.
(3) Cc th tc kim ton vn c phn
i vi cng ty c phn, nhng th tc kim ton cn thc hin l:
- nh gi v kim sot ni b i vi vn c phn bao gm vic xem xt s
kim sot ca i hi c ng v Hi ng qun tr i vi cc nghip v v vn
c phn (pht hnh, mua li), vic s dng cc dch v c lp (lu k, chuyn
nhng c phn, thanh ton c tc), vic kim sot i vi s c phiu v s ng
k c ng;
- Xem xt iu l cng ty, cc bin bn hp i hi c ng v Hi ng
qun tr nhm thu thp bng chng rng cc nghip v lin quan n vn c phn
c thc hin ph hp lut php v quyt nh ca ngi c thm quyn;
- Phn tch cc nghip v tng gim vn c phn, kim tra cc chng t lin
quan, kim tra s d u k, vic tnh ton v rt s d cui k;
- Gi th xc nhn n cc ngn hng, cc cng ty c y thc lm dch v
c lp;
- i vi cc cng ty khng s dng dch v c lp ni trn, KTV phi
kim tra i chiu gia s k ton vi cc s theo di vn c phn.
166

5. Kim ton cc khon mc khc

5.1 Kim ton tin
Tin c trnh by trn Bng CKT l ti sn ngn hn, bao gm tin mt,
tin gi ngn hng v tin ang chuyn. Cc c s dn liu p dng cho tin cng
nh cc ti sn khc bao gm tnh hin hu, quyn v ngha v, tnh y , nh
gi, tnh chnh xc, trong tnh hin hu thng c cc KTV xem l quan
trng nht.
Cc th tc kim ton ch yu i vi tin bao gm:
(1) Xem xt kim sot ni b i vi tin
Kim sot ni b i vi tin rt quan trng, nhng yu km trong kim sot
ni b i vi tin khng ch nh hng n s d tin m cn e da sai lch i
vi nhiu khon mc khc trn BCTC. KTV phi tm hiu v kim sot ni b lin
quan n cc nghip v thu, chi v bo qun tin iu chnh th tc v phm vi
kim ton thch hp.
(2) Gi th xc nhn n ngn hng
- Trc ht, KTV lp bng phn tch s d tin gi ngn hng theo cc ti
khon m n v m cc ngn hng khc nhau, i chiu vi cc s chi tit v
kim tra tng cng, i chiu vi S Ci;
- Gi th xc nhn n tt c cc ngn hng m n v c giao dch, k c
cc trng hp c s d bng khng hoc ng ti khon trong nm ti chnh;
- Th xc nhn khng ch bao gm s d tin gi m cn bao gm cc
khon vay v cc giao dch khc vi ngn hng;
- Nghin cu cn thn th xc nhn v i chiu vi s k ton ca n v.
Kim tra bng tng hp tin gi ngn hng.
(3) Kim k tin mt tn qu
Tin mt tn qu phi c kim k ng thi ti tt c cc qu vi s c
mt ca th qu v phi lp bin bn kim k. Trc khi kim k, phi hon tt cc
s sch theo di v tin. Xem xt cc chnh lch v cch x l chnh lch.
(4) Kim tra vic kha s i vi tin
- Kim tra vic kha s i vi tin nhm ngn chn kh nng tr hon vic
kha s cc nghip v thu, chi tin sang nin sau;
167

- i vi tin mt, mc tiu ny c th t c khi kim k tin mt vo

thi im kt thc nin ;
- i vi tin gi ngn hng/tin ang chuyn, KTV phi kim tra cc
nghip v sau ngy kha s bo m cc nghip v c ghi chp ng nin .
Th d, mt sc np vo ngn hng phi c ghi nhn vo mt thi gian hp l
sau ngy kt thc nin .
5.2. Kim ton cc khon u t ngn hn
Cc khon u t ngn hn bao gm u t chng khon ngn hn v cc
khon u t ngn hn khc. Cc c s dn liu ch yu ca cc khon u t ngn
hn nh tnh hin hu, quyn, tnh y , nh gi, tnh chnh xc, trnh by v
cng b, tng t nh i vi cc khon u t u t di hn, do , cc th tc
kim ton thu thp bng chng kim ton khng khc bit ng k. Vn cn
quan tm thm trong kim tra cc khon u t ngn hn l xc nh cc khon ny
c tiu chun xp vo mt khon mc ngn hn hay khng. iu ny ph
thuc vo:
- Thi hn thu hi ca cc tri phiu, k phiu hoc chng khon n khc;
- Mc ch u t ca cc chng khon vn l gi thay tin hoc di hnh
thc chng khon thng mi;
- Kh nng chuyn i thnh tin ca cc khon u t ngn hn.
Ngoi ra, i vi cc khon u t ngn hn tha mn tiu chun tng
ng tin cn c trnh by tch khi khon mc u t ngn hn v trnh by
vo khon mc Tin v tng ng tin.
5.3 Kim ton thu thu nhp doanh nghip hon li
Thu thu nhp doanh nghip (TNDN) hon li pht sinh khi c chnh lch
tm thi gia li nhun k ton v thu nhp chu thu. Thu thu nhp doanh nghip
hon li lin quan n c Bo co kt qu hot ng kinh doanh (Chi ph thu
TNDN hon li) v Bng cn i k ton (Ti sn thu thu nhp doanh nghip
hon li v Thu thu nhp hon li phi tr). Vic kim tra thu TNDN hon li
bao gm cc th tc ch yu sau:
- Tm hiu v c im hot ng v chnh sch k ton ca doanh nghip
nh gi kh nng pht sinh thu TNDN hon li. Cc vn thng lm pht
sinh thu TNDN hon li nh khu hao, ghi nhn doanh thu bn hng v cung cp
dch v, lp d phng gim gi ti sn v d phng phi tr, chuyn l
- Tm hiu quy trnh xc nh thu TNDN hon li ca doanh nghip.
168

- Xem xt t khai quyt ton thu TNDN ca doanh nghip xc nh cc

khon chnh lch tm thi.
- Kim tra cc khon thu TNDN hon li k trc c hon nhp trong k
ny.
- Xem xt vic nh gi ti sn thu thu nhp doanh nghip hon li cui k.
Trong nhiu trng hp, ti sn thu TNDN hon li khng c ghi nhn nu
khng p ng cc yu cu ca Chun mc k ton Vit Nam s 17 - Thu thu
nhp doanh nghip.
- Kim tra vic trnh by thu TNDN hon li, bao gm vic xem xt s b
tr gia ti sn thu thu nhp doanh nghip hon li v thu thu nhp hon li phi
tr cng nh cng b cc thng tin b sung trn Bn thuyt minh BCTC.
VI. KIM TON CC NI DUNG C BIT
1. Kim ton BCTC c lp theo khun kh v lp v trnh by BCTC
cho mc ch c bit (CMKiT 800)
a) Khi nim (on 06)
BCTC cho mc ch c bit: L BCTC c lp v trnh by theo khun
kh v lp v trnh by BCTC cho mc ch c bit.
Khun kh v lp v trnh by BCTC cho mc ch c bit: L khun kh
v lp v trnh by BCTC c xy dng p ng nhu cu v thng tin ti chnh
ca nhng ngi s dng c th.
b) Yu cu
b.1/ Khi chp nhn hp ng kim ton (on 08, A5-A8): KTV phi xc
nh tnh c th chp nhn c ca khun kh v lp v trnh by BCTC c p
dng. Khi kim ton BCTC cho mc ch c bit, KTV phi tm hiu mc ch
ca vic lp BCTC, ngi s dng d kin v cc bc m BG n v c kim
ton thc hin xc nh rng khun kh v lp v trnh by BCTC c p
dng l c th chp nhn c trong hon cnh c th ca n v.
b.2/ Khi lp k hoch v thc hin kim ton BCTC cho mc ch c bit
(on 09-10, A9-A12): KTV phi xc nh liu vic p dng cc CMKiT c lin
quan c yu cu cc vn cn lu trong hon cnh c th ca cuc kim ton
hay khng. Trng hp BCTC c lp v trnh by theo cc iu khon ca tha
thun cho mc ch c bit, KTV phi tm hiu nhng din gii quan trng ca
tha thun trong hp ng m BG n v c kim ton th hin trong vic lp
BCTC . Mt din gii c coi l quan trng khi p dng mt din gii hp l
169

khc s to nn s khc bit trng yu trong cc thng tin c trnh by trong

BCTC.
b.3/ Khi hnh thnh kin kim ton v lp BCKT v BCTC cho mc ch
c bit (on 11-14, A13-A15) : KTV phi p dng cc quy nh v hng dn
ca CMKiT s 700. KTV cn nh gi xem BCTC c m t thch hp tng din
gii quan trng ca tha thun trong hp ng m BCTC c lp v trnh by cn
c vo din gii .
Ngoi cc ni dung theo quy nh ca CMKiT s 700, BCKT phi c cc
ni dung sau:
- M t mc ch ca vic lp BCTC v i tng s dng BCTC d kin
(nu cn), hoc tham chiu n phn thuyt minh c cc thng tin trong BCTC
cho mc ch c bit;
- cp n trch nhim ca BG n v trong vic xc nh xem khun
kh v lp v trnh by BCTC c p dng l c th chp nhn c trong hon
cnh c th ca n v hay khng - nu BG n v la chn khun kh v lp v
trnh by BCTC lp v trnh by BCTC cho mc ch c bit;
- Bao gm on Vn cn nhn mnh nhm thng bo cho ngi s
dng BCKT l BCTC c lp theo khun kh v lp v trnh by BCTC cho mc
ch c bit v do , BCTC ny c th khng ph hp cho mc ch khc.
2. Kim ton BCTC ring l v cc yu t, ti khon, khon mc c th
ca BCTC (CMKiT 805)
a) Khi nim (on 06)
Mt BCTC ring l hoc mt yu t, ti khon, khon mc (yu t) c th
ca mt BCTC phi bao gm c cc thuyt minh lin quan km theo. Cc thuyt
minh lin quan thng bao gm bn tm tt cc chnh sch k ton quan trng v
cc thng tin gii thch khc lin quan n BCTC ring l hoc yu t ca mt
BCTC.
b) Yu cu
b.1/ Khi chp nhn hp ng kim ton BCTC ring l hoc kim ton
yu t c th ca mt BCTC (on 07-09, A5-A9): KTV phi:
- Tun th tt c cc CMKiT Vit Nam lin quan n cuc kim ton, ngay
c khi KTV c b nhim kim ton b BCTC (y ) ca n v. Nu
khng c b nhim kim ton b BCTC (y ) ca n v, KTV phi xc
170

nh xem c th thc hin c vic kim ton BCTC ring l hoc kim ton yu
t c th ca mt BCTC theo cc CMKiT Vit Nam hay khng;
- Xc nh xem khun kh v lp v trnh by BCTC c n v p dng
trong vic lp v trnh by BCTC ring l hoc yu t ca BCTC, c cung cp y
cc thuyt minh thch hp ngi s dng c th hiu c cc thng tin
trong BCTC ring l hoc trong yu t c kim ton, v hiu c nh hng
ca cc giao dch v s kin trng yu i vi cc thng tin trong BCTC ring l
hoc trong yu t c kim ton hay khng;
- Xem xt liu dng kin kim ton d kin nu trong iu khon ca
HKT ph hp vi hon cnh c th hay cha, c ph hp vi khun kh v
lp v trnh by BCTC c p dng hay khng.
b.2/ Khi lp k hoch v thc hin kim ton BCTC ring l hoc kim
ton yu t c th ca mt BCTC (on 10, A10-A14): KTV phi p dng tt c
cc CMKiT Vit Nam ph hp vi hon cnh c th ca cuc kim ton. KTV cn
xem xt k lng xc nh CMKiT no c coi l c lin quan n cuc kim
ton. KTV c th s dng bng chng kim ton thu thp c t cuc kim ton
b BCTC (y ) cho cuc kim ton mt BCTC ring l hay yu t c th ca
mt BCTC, tuy nhin, vn phi lp k hoch v thc hin cuc kim ton BCTC
ring l hay yu t c th ca mt BCTC nhm thu thp bng chng kim ton
thch hp lm c s a ra kin kim ton. Mc trng yu c xc nh i vi
BCTC ring l hay yu t c th ca mt BCTC c th thp hn mc trng yu
c xc nh i vi b BCTC (y ) ca n v c kim ton. iu ny s
nh hng n ni dung, lch trnh, phm vi cc th tc kim ton cng nh nh
hng n vic nh gi cc sai st cha iu chnh.
b.3/ Khi hnh thnh kin kim ton v lp BCKT v BCTC ring l hoc
yu t c th ca mt BCTC (on 11-17, A15-A18): KTV phi p dng cc quy
nh ca CMKiT s 700, c vn dng cho ph hp vi hon cnh c th ca
cuc kim ton. KTV cn lu cc trng hp sau:
(1) Nu KTV thc hin hp ng kim ton BCTC ring l hoc yu t c
th ca mt BCTC kt hp vi hp ng kim ton b BCTC (y ) ca n v:
KTV phi a ra kin kim ton ring cho tng hp ng kim ton.
(2) Nu n v pht hnh BCTC ring l hoc yu t c th ca mt BCTC
c kim ton cng vi b BCTC (y ) c kim ton m vic trnh
by BCTC ring l hoc yu t c th ca mt BCTC khng th hin r s phn
bit vi b BCTC (y ): KTV phi yu cu BG n v c kim ton sa i
cch trnh by. KTV cng phi th hin r s phn bit gia kin kim ton v
BCTC ring l hoc yu t c th ca mt BCTC vi kin kim ton v b
BCTC (y ). Nu cha m bo phn bit r gia cc kin kim ton ny th
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KTV cha c pht hnh BCKT v BCTC ring l hoc yu t c th ca mt

BCTC.
(3) Nu KTV a ra kin khng phi l kin chp nhn ton phn i
vi b BCTC (y ) ca n v, hoc BCKT c on Vn cn nhn mnh
hoc on Vn khc: KTV phi xc nh nh hng c th c n BCKT v
BCTC ring l hoc yu t c th ca BCTC. Nu thch hp, KTV phi a ra
kin kim ton khng phi l kin chp nhn ton phn i vi BCTC ring l
hoc yu t c th ca mt BCTC, hoc phi trnh by on Vn cn nhn
mnh hoc on Vn khc trong BCKT .
(4) Nu KTV a ra kin tri ngc hoc T chi a ra kin i
vi b BCTC (y ) ca n v: KTV khng c trnh by c hai kin kim
ton sau trn cng mt BCKT: (1) kin chp nhn ton phn i vi BCTC
ring l hoc yu t c th; v (2) kin tri ngc hoc T chi a ra
kin i vi b BCTC (y ), v iu ny c th gy mu thun v kh hiu cho
ngi c.
(5) Nu KTV a ra kin tri ngc hoc T chi a ra kin i
vi b BCTC (y ) ca n v nhng li a ra kin chp nhn ton phn
i vi mt yu t c th ca b BCTC : KTV ch c thc hin iu ny, nu
tha mn 3 iu kin sau: (1) Php lut v cc quy nh khng cm; (2) Trnh by
ring v cng b ring 2 BCKT, trong , 1 BCKT c kin chp nhn ton
phn i vi yu t c th trong b BCTC (y ) v 1 BCKT c kin tri
ngc hoc T chi a ra kin v tng th b BCTC (y ); v (3) Yu t
c th khng chim t trng ln trong b BCTC (y ) ca n v.
(6) Nu KTV a ra kin tri ngc hoc T chi a ra kin i
vi b BCTC (y ) ca n v th KTV khng c a ra kin chp nhn
ton phn i vi BCTC ring l trong b BCTC (y ) , v BCTC ring l l
mt b phn quan trng ca b BCTC (y ).
3. Dch v bo co v BCTC tm tt (CMKiT 810)
a) Khi nim (on 04)
Tiu thc p dng: L tiu thc c BG n v c kim ton p dng
lp v trnh by BCTC tm tt.
BCTC (y ) c kim ton: L b BCTC y c KTV kim
ton theo cc CMKiT Vit Nam v BCTC tm tt c trch t BCTC (y )
ny.
BCTC tm tt: L cc thng tin ti chnh qu kh c trch t BCTC (y
) nhng c t thng tin chi tit hn so vi BCTC (y ) v vn c trnh by
172

theo cu trc nht qun vi BCTC (y ), th hin cc ngun lc hoc ngha v

kinh t ca n v ti cng mt thi im hoc trong cng mt thi k.
b) Yu cu
b.1/ Chp nhn hp ng dch v bo co v BCTC tm tt (on 05-07,
A1-A7): KTV ch c chp nhn hp ng dch v bo co v BCTC tm tt khi
thc hin kim ton BCTC (y ) m BCTC tm tt c trch ra.
Trc khi chp nhn hp ng dch v bo co v BCTC tm tt, KTV phi
thc hin cc th tc:
- Xc nh xem cc tiu thc p dng lp BCTC tm tt c th chp nhn
c hay khng;
- Yu cu BG n v cam kt v thc hin cc trch nhim ca BG
(gm: (1) Lp v trnh by BCTC tm tt theo cc tiu thc p dng; (2) m bo
BCTC (y ) c kim ton c cung cp d dng cho ngi s dng
BCTC tm tt m khng c kh khn, cn tr no; (3) nh km bo co ca KTV
v BCTC tm tt vo ti liu c BCTC tm tt v ch ra rng KTV a ra kin
v BCTC tm tt );
- Tha thun vi BG v dng kin ca KTV i vi BCTC tm tt.
Nu KTV kt lun rng cc tiu thc p dng l khng ph hp hoc BG
n v khng cam kt thc hin cc trch nhim th KTV khng c chp nhn
hp ng dch v bo co v BCTC tm tt, tr khi theo yu cu ca php lut v
cc quy nh. Hp ng dch v bo co v BCTC tm tt thc hin theo yu cu
ca php lut v cc quy nh nh vy khng c coi l tun th CMKiT s 810,
do , trong bo co ca KTV v BCTC tm tt khng c ch ra rng dch v
c thc hin theo CMKiT s 810.
b.2/ Cc th tc ca KTV (on 08, A8): a ra kin v BCTC tm
tt, KTV phi thc hin cc th tc:
- nh gi xem BCTC tm tt c trnh by tha ng ni dung cc thng tin
tm tt v c xc nh r b BCTC (y ) c kim ton hay khng;
- nh gi xem BCTC tm tt c trnh by r ngun c th cung cp BCTC
(y ) c kim ton; hoc php lut v cc quy nh c quy nh v vic
khng nht thit phi cung cp BCTC (y ) c kim ton cho ngi s
dng BCTC tm tt v quy nh cc tiu thc cho vic lp v trnh by BCTC tm
tt (trng hp BCTC tm tt khng c nh km vi BCTC (y ) c
kim ton);
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- nh gi xem BCTC tm tt c cng b tha ng cc tiu thc p dng

hay khng;
- So snh BCTC tm tt vi cc thng tin lin quan trong BCTC (y )
c kim ton xc nh xem BCTC tm tt c ph hp hoc c th c tnh
ton li t cc thng tin lin quan trong BCTC (y ) c kim ton hay
khng;
- nh gi xem BCTC tm tt c c lp v trnh by da trn cc tiu
thc p dng hay khng, c cc thng tin cn thit v c trnh by tng hp
mc thch hp khng;
- nh gi xem b BCTC (y ) c kim ton c c cung cp d
dng cho ngi s dng BCTC tm tt m khng c nhng cn tr no hay khng;
- Cc th tc khc (nu cn) ...
b.3/ Lch trnh cng vic v cc s kin pht sinh sau ngy lp BCKT v
BCTC (y ) (on 12-13, A10)
Trong trng hp bo co ca KTV v BCTC tm tt c lp sau ngy lp
BCKT v BCTC (y ), bo co ca KTV v BCTC tm tt phi ch ra rng
BCTC tm tt v BCTC (y ) c kim ton khng phn nh nh hng
ca cc s kin pht sinh sau ngy lp BCKT v BCTC (y ) m cc s kin
c th cn phi iu chnh hoc thuyt minh trn BCTC (y ) c kim
ton.
Nu KTV nhn thy cc s kin c ti ngy lp BCKT v BCTC (y )
cn phi xem xt thm m trc KTV cha pht hin ra: KTV khng c pht
hnh bo co v BCTC tm tt cho n khi kt thc vic thc hin cc lu lin
quan n BCTC (y ) c kim ton theo quy nh ti CMKiT s 560.
b.4/ Bo co ca KTV v BCTC tm tt
(1) Bo co ca KTV v BCTC tm tt phi bao gm nhng yu t sau
(on 14, A11-A12; on 17-19, A15)):
- Tiu bo co ch r y l Bo co ca KTV c lp;
- Ngi nhn bo co;
- on m u: Gm cc ni dung sau:
+ Xc nh BCTC tm tt m KTV a ra kin, gm tiu ca mi bo
co trong BCTC tm tt;
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+ Xc nh BCTC (y ) c kim ton;

+ Tham chiu ti BCKT v BCTC (y ), ngy lp BCKT v dng
kin kim ton i vi BCTC (y ) (trng hp kin kim ton v BCTC (y
) khng phi l kin chp nhn ton phn, c on Vn cn nhn
mnh/Vn khc th phi m t c s ca kin v nh hng ca vn
n kin ca KTV v BCTC tm tt);
+ Nu r BCTC tm tt v BCTC (y ) c kim ton khng phn
nh nh hng ca cc s kin pht sinh sau ngy lp BCKT v BCTC (y ),
nu ngy lp bo co ca KTV v BCTC tm tt din ra sau ngy lp BCKT v
BCTC (y );
+ Nu r BCTC tm tt khng bao gm tt c cc thuyt minh theo quy nh
ca khun kh v lp v trnh by BCTC c p dng cho BCTC (y ), v
khng th c BCTC tm tt thay th cho BCTC (y ) c kim ton;
- on m t trch nhim ca BG n v c kim ton i vi BCTC
tm tt, trong nu r BG chu trch nhim lp v trnh by BCTC tm tt theo
cc tiu thc p dng;
- on m t trch nhim ca KTV l a ra kin v BCTC tm tt da
trn cc th tc theo quy nh v hng dn ca CMKiT s 810;
- on kin ca KTV (xem thm phn (2) di y);
- Ch k, h tn, s Giy chng nhn ng k hnh ngh kim ton ca
KTV hnh ngh c giao ph trch hp ng dch v v ca thnh vin BG ph
trch tng th hp ng dch v, ng du DNKT;
- Ngy lp bo co: Ngy lp bo co ca KTV v BCTC tm tt khng
c trc ngy m KTV thu thp c y bng chng thch hp lm cn
c a ra kin v BCTC tm tt v khng c trc ngy lp BCKT v BCTC
(y ) ;
- Tn v a ch DNKT.
(2) kin ca KTV v BCTC tm tt (on 09-11, A9):
Nu a ra kin chp nhn ton phn v BCTC tm tt: KTV phi s
dng mu cu: BCTC tm tt phn nh nht qun, trn cc kha cnh trng
yu, vi BCTC (y ) c kim ton, ph hp vi [tiu thc p dng].
Nu php lut v cc quy nh c yu cu mu kin ca KTV v BCTC
tm tt khc vi quy nh ca CMKiT , KTV phi thc hin cc th tc cn thit
a ra kin theo mu m php lut v cc quy nh yu cu. ng thi, KTV
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phi nh gi liu c cn trnh by thm cc gii thch b sung trong bo co ca

KTV v BCTC tm tt hn ch nhng hiu lm cho ngi s dng bo co hay
khng.
Nu cho rng cc gii thch b sung trong bo co ca KTV v BCTC tm
tt khng th gip hn ch nhng hiu lm c th xy ra, KTV khng c chp
nhn hp ng dch v bo co v BCTC tm tt, tr khi theo yu cu ca php
lut v cc quy nh. Hp ng dch v bo co v BCTC tm tt thc hin theo
yu cu ca php lut v cc quy nh nh vy khng c coi l tun th CMKiT
s 810, do , trong bo co ca KTV v BCTC tm tt khng c ch ra rng
dch v c thc hin theo CMKiT s 810.
Nu BCKT v BCTC (y ) c kin kim ton tri ngc hoc T
chi a ra kin: KTV phi nu r trong bo co v BCTC tm tt l KTV
khng th a ra kin (t chi a ra kin) v BCTC tm tt, do nh hng
ca kin kim ton v BCTC (y ).
Nu BCTC tm tt khng nht qun, trn cc kha cnh trng yu, v khng
c trch ph hp t BCTC (y ) c kim ton, theo cc tiu thc p
dng v BG n v khng ng thc hin cc iu chnh cn thit: KTV phi
a ra kin tri ngc v BCTC tm tt.
(3) Cc ni dung khc cn cp trong bo co ca KTV v BCTC tm tt
(on 20-23, A16-A18):
- Hn ch i vi vic cung cp, s dng hoc cnh bo ngi c v c s
k ton: Khi BCKT v BCTC (y ) b hn ch trong vic cung cp, s dng,
hoc trong BCKT c cnh bo ngi c rng BCTC (y ) c kim
ton c lp theo khun kh v lp v trnh by BCTC cho mc ch c bit th
KTV phi nu r hn ch hoc cnh bo tng t trong bo co ca KTV v
BCTC tm tt.
- nh hng ca vic khng trnh by thng tin so snh: Nu BCTC (y
) c kim ton c thng tin so snh nhng BCTC tm tt li khng c
thng tin so snh th KTV phi xc nh nh hng ca vic khng trnh by thng
tin so snh v nu r trong bo co ca KTV v BCTC tm tt (nu cn).
Nu BCTC tm tt c thng tin so snh m thng tin so snh do KTV
khc kim ton th bo co ca KTV v BCTC tm tt cng phi trnh by cc ni
dung theo quy nh ca CMKiT s 710.
- Cc thng tin b sung cha c kim ton c trnh by cng vi BCTC
tm tt: Nu cc thng tin b sung cha c kim ton c trnh by cng vi
BCTC tm tt khng c tch bit r rng vi BCTC tm tt, KTV phi yu cu
BG n v c kim ton thay i cch trnh by cho r rng cc thng tin ny.
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Nu BG khng ng thay i, KTV phi trnh by trong bo co ca KTV v

BCTC tm tt l cc thng tin b sung ny cha c kim ton.
b.6/ Xem xt ti liu c BCTC tm tt (on 24-26, A19-A20)
- Cc thng tin khc trong ti liu c BCTC tm tt: KTV phi xem xt cc
thng tin khc trong ti liu c BCTC tm tt v bo co ca KTV pht hin
nhng im khng nht qun trng yu so vi BCTC tm tt. Nu pht hin c
im khng nht qun trng yu, KTV phi xc nh xem cn sa i BCTC tm
tt hay cn sa i cc thng tin khc. Nu nhn thy c thng tin sai lch trng
yu th KTV phi tho lun vi BG n v c kim ton.
- n v d nh khng nh km bo co ca KTV trong ti liu c BCTC
tm tt: KTV phi ngh BG n v nh km bo co ca KTV vo ti liu .
Nu BG khng thc hin, KTV phi xc nh v thc hin nhng hnh ng ph
hp ngn cn BG gn tn ca KTV v DNKT vo BCTC tm tt nm trong ti
liu .
Trong trng hp KTV ch c thu kim ton BCTC (y ) v khng
c thu thc hin dch v bo co v BCTC tm tt: Nu KTV nhn thy n
v d nh cng b trong ti liu cc thng tin v KTV v thng tin l BCTC tm
tt c trch t BCTC (y ) do KTV kim ton th KTV phi m bo rng
thng tin v KTV ch c cng b gn vi BCKT v BCTC (y ) v vic cng
b khng gy hiu nhm l KTV thc hin dch v bo co v BCTC tm
tt. Nu khng m bo cc yu cu ny, KTV phi ngh BG n v khng
cng b thng tin v KTV trong ti liu ny.
VII. CC DCH V KHC NGOI DCH V KIM TON BO
CO TI CHNH DO DOANH NGHIP KIM TON CUNG CP
1. Kim ton bo co quyt ton d n hon thnh (CMKiT Vit Nam s
1000)
2. Dch v sot xt BCTC thng tin ti chnh qu kh (Chun mc Vit
Nam v dch v sot xt s 2400 Dch v sot xt bo co ti chnh qu kh;
Chun mc Vit Nam v dch v sot xt s 2410 Sot xt thng tin ti chnh
gia nin do kim ton vin c lp ca n v thc hin)
3. Dch v m bo ngoi dch v kim ton v sot xt thng tin ti
chnh qu kh Chun mc Vit Nam v dch v m bo khc (CM s 3000
Hp ng dch v m bo ngoi dch v kim ton v sot xt thng tin ti chnh
qu kh Chun mc Vit Nam v dch v m bo khc; CM s 3400 Kim tra
thng tin ti chnh tng lai; CM s 3420 Hp ng dch v m bo v bo co
tng hp thng tin ti chnh theo quy c trong bn co bch)
177

4. Cc dch v lin quan (CM s 4400 Hp ng thc hin cc th tc

tha thun trc i vi thng tin ti chnh; CM s 4410 Dch v tng hp thng
tin ti chnh; Kim tra thng tin ti chnh trn c s cc th tc tha thun trc).
VIII. KHUN KH VIT NAM V HP NG DCH V M
BO (Thng t s 69/2015/TT-BTC ngy 08/05/2015 ca B Ti chnh)
1. Gii thiu
1.1. Khun kh Vit Nam v hp ng dch v m bo quy nh v hng
dn cch hiu mc tiu v cc yu t ca mt dch v m bo cng nh xc nh
cc loi dch v phi tun th chun mc kim ton Vit Nam (VSA), chun mc
Vit Nam v hp ng dch v sot xt (VSRE) v chun mc Vit Nam v hp
ng dch v m bo (VSAE) (di y gi chung l chun mc v dch v m
bo).
1.2. Khun kh ny khng phi l chun mc, do , khng quy nh v hng
dn bt c yu cu, nguyn tc c bn hoc th tc cn thit no i vi vic thc
hin dch v kim ton, dch v sot xt v cc dch v m bo khc. Mt bo co
dch v m bo khng c tuyn b rng dch v tun th theo Khun kh Vit
Nam v hp ng dch v m bo m phi cp n cc chun mc v hp ng
dch v m bo c lin quan. Mi chun mc v hp ng dch v m bo bao
gm cc mc tiu, yu cu, hng dn p dng, cc ph lc, phn gii thi u v cc
nh ngha nht qun vi Khun kh ny v c p dng cho dch v kim ton,
dch v sot xt v dch v m bo khc. Ph lc 01 Khun kh ny m t phm vi,
mi quan h gia Chun mc o c ngh nghip k ton, kim ton vi cc
chun mc c lin quan.
1.3. Khun kh ny c p dng cho cc i tng sau:
(a) Kim ton vin: Kim ton vin l nhng ngi thc hin hp ng dch
v m bo, bao gm thnh vin Ban Gim c ph trch tng th hp
ng dch v, kim ton vin hnh ngh v cc thnh vin khc trong nhm
thc hin hp ng dch v v trong hu ht cc trng hp, bao gm c
doanh nghip kim ton. Khi Khun kh ny nhn mnh v yu cu hoc
178

trch nhim ca thnh vin Ban Gim c ph trch tng th hp ng

dch v hoc trch nhim ca doanh nghip kim ton th thut ng thnh
vin Ban Gim c ph trch tng th hp ng dch v hoc thut ng
doanh nghip kim ton phi c s dng thay cho thut ng kim
ton vin. Thut ng thnh vin Ban Gim c ph trch tng th hp
ng dch v v doanh nghip kim ton c s dng tng ng
trong lnh vc cng khi thch hp;
(b) Cc i tng khc c lin quan n hp ng dch v m bo, k c i
tng s dng bo co dch v m bo v i tng thu dch v m bo
(bn thu dch v);
(c) Ban son tho CMKiT Vit Nam trong qu trnh xy dng v ban hnh
CMKiT Vit Nam, chun mc Vit Nam v hp ng dch v sot xt,
chun mc Vit Nam v hp ng dch v m bo v cc ti liu hng
dn.
1.4. Tng quan v Khun kh:
(1) Gii thiu: Khun kh ny s dng cho cc dch v m bo do kim ton

vin thc hin;

(2) Dch v m bo: Mc ny trnh by cc dch v m bo v phn bit

gia dch v m bo chng thc v dch v m bo trc tip, gia dch

v m bo hp l v dch v m bo c gii hn;
(3) Phm vi ca Khun kh: Mc ny trnh by s khc bit gia dch v m

bo vi cc dch v khc, nh dch v t vn;

(4) Tin ca hp ng dch v m bo: Mc ny trnh by cc iu kin

ban u kim ton vin chp nhn thc hin mt hp ng dch v m

bo;
(5) Cc yu t ca hp ng dch v m bo: Mc ny xc nh v trnh by

5 yu t ca hp ng dch v m bo, gm: (i) Mi quan h ba bn; (ii)

i tng dch v m bo; (iii) Tiu ch; (iv) Bng chng v (v) Bo co
179

dch v m bo. Mc ny trnh by cc khc bit quan trng gia dch v

m bo hp l v dch v m bo c gii hn. Mc ny cng trnh by v
cc vn nh cc loi i tng ca dch v m bo, cc c im ca
mt tiu ch ph hp, ri ro v mc trng yu i vi dch v m bo v
cch thc kt lun cho dch v m bo hp l v dch v m bo c gii
hn;
(6) Cc vn khc: Mc ny trnh by v: (i) Trch nhim trao i thng tin

khc; (ii) Ti liu, h s hp ng dch v v (iii) Vic s dng khng ph

hp tn ca kim ton vin.
2. Cc nguyn tc o c v Chun mc kim sot cht lng
2.1. Vic kim sot cht lng doanh nghip kim ton thc hin dch v
m bo v vic tun th cc nguyn tc o c, bao gm yu cu v tnh c lp,
nhm m bo li ch ca cng chng v l mt phn khng th thiu ca dch v
m bo cht lng cao. Cc dch v ny c thc hin tun th cc chun mc
v dch v m bo, da trn cc tin sau:
(a) Cc thnh vin nhm thc hin hp ng dch v v ngi sot xt vic

kim sot cht lng ca hp ng dch v (i vi hp ng c ngi sot

xt vic kim sot cht lng hp ng dch v) phi tun th cc quy nh
trong Phn A v Phn B lin quan n dch v m bo ca Chun mc o
c ngh nghip k ton, kim ton, hoc cc yu cu ngh nghip khc,
hoc cc yu cu ca php lut v cc quy nh c lin quan m ti thiu
tng ng vi Chun mc o c ngh nghip k ton, kim ton;
(b) Kim ton vin thc hin hp ng dch v l nhn vin ca doanh nghip

kim ton phi tun th Chun mc kim sot cht lng s 1, hoc cc
yu cu ngh nghip khc, hoc cc yu cu ca php lut v cc quy nh
c lin quan n trch nhim ca doanh nghip kim ton vi h thng
kim sot cht lng m ti thiu tng ng vi Chun mc kim sot
cht lng s 1.
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2.2. Chun mc o c ngh nghip k ton, kim ton

Phn A ca Chun mc o c ngh nghip k ton, kim ton quy nh cc
nguyn tc o c c bn m kim ton vin phi tun th, gm:
(a) Tnh chnh trc;
(b) Tnh khch quan;
(c) Nng lc chuyn mn v tnh thn trng;
(d) Tnh bo mt;
(e) T cch ngh nghip.
Phn A ng thi cung cp mt khun kh m k ton vin, kim ton vin
chuyn nghip phi p dng xc nh cc nguy c nh hng ti vic tun th
cc nguyn tc o c c bn, nh gi mc nghim trng ca cc nguy c ,
v p dng cc bin php bo v cn thit, loi tr hoc lm gim cc nguy c
xung mc c th chp nhn c.
Phn B ca Chun mc o c ngh nghip k ton, kim ton hng dn
vic p dng khun kh quy nh trong Phn A vo mt s tnh hung c th m k
ton vin, kim ton vin hnh ngh gp phi, bao gm c tnh c lp. Tnh c
lp m bo kh nng kim ton vin a ra kt lun m bo m khng b tc
ng bi nhng yu t c nh hng n vic thay i cc kt lun . Tnh c
lp s lm tng kh nng mt c nhn hnh ng mt cch chnh trc, khch quan
v duy tr thi hoi nghi ngh nghip.
2.3. Chun mc kim sot cht lng s 1
Chun mc kim sot cht lng s 1 quy nh v hng dn trch nhim ca
doanh nghip kim ton i vi vic xy dng v duy tr h thng kim sot
cht lng i vi cc hp ng dch v m bo. Vic tun th Chun mc
kim sot cht lng s 1 yu cu doanh nghip kim ton phi xy dng v
duy tr h thng kim sot cht lng, bao gm cc chnh sch v th tc cho
tng yu t ca h thng kim sot cht lng. Cc chnh sch, th tc phi
181

c quy nh bng vn bn v phi ph bin cho tt c cn b, nhn vin ca

doanh nghip kim ton. Cc yu t ca h thng kim sot cht lng theo
Chun mc kim sot cht lng s 1 bao gm:
(f) Trch nhim ca Ban Gim c v cht lng trong doanh nghip;
(g) Chun mc v cc quy nh v o c ngh nghip c lin quan;
(h) Chp nhn v duy tr quan h khch hng v cc hp ng dch v c th;
(i) Ngun nhn lc;
(j) Thc hin hp ng dch v;
(k) Gim st.
3. Dch v m bo
Dch v m bo l dch v m kim ton vin thu thp y bng chng
thch hp a ra kt lun nhm tng mc tin cy ca i tng s dng,
khng ch l bn chu trch nhim, v kt qu o lng hoc nh gi da trn cc
tiu ch i vi i tng dch v m bo.
Kt qu o lng hoc nh gi mt i tng dch v m bo l cc thng
tin thu c t vic p dng cc tiu ch i vi i tng dch v m bo. V d:
(1) Bo co ti chnh (kt qu) l kt qu ca vic o lng tnh hnh ti
chnh, tnh hnh hot ng v dng tin ca mt n v (i tng dch v
m bo) bng cch p dng mt khun kh v lp v trnh by BCTC
(tiu ch);
(2) Bo co v tnh hiu qu ca kim sot ni b (kt qu) l kt qu ca vic
nh gi tnh hiu qu ca quy trnh kim sot ni b ca mt n v (i
tng dch v m bo) bng cch p dng cc tiu ch c lin quan;
(3) Bo co v hot ng c th ca mt n v (kt qu) l kt qu ca vic
o lng cc kha cnh ca hot ng (i tng dch v m bo),
bng cch p dng cc phng thc o lng c lin quan (tiu ch);
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(4) Bo co kh thi nh knh (kt qu) l kt qu ca vic o lng mc x

kh thi nh knh ca mt n v (i tng dch v m bo) bng cch p
dng cc nguyn tc v ghi nhn, o lng v trnh by (tiu ch);
(5) Bo co v tnh tun th (kt qu) l kt qu ca vic nh gi tnh tun
th ca mt n v (i tng dch v m bo) vi mt tiu ch, v d
php lut v cc quy nh khc c lin quan (tiu ch).
Thut ng thng tin v i tng dch v m bo c s dng ch kt
qu ca vic o lng hoc nh gi mt i tng dch v m bo da trn
cc tiu ch. Kim ton vin cn thu thp y bng chng thch hp v
thng tin v i tng dch v m bo c c s hp l cho vic a ra kt
lun ca mnh.
4. Dch v m bo chng thc v dch v m bo trc tip
4.1. Trong dch v m bo chng thc, m t bn khng phi kim ton vin,
nh gi hoc o lng i tng dch v m bo da trn cc tiu ch. Thng
thng, bn cng trnh by thng tin v i tng dch v m bo di dng
mt bo co. Tuy nhin, trong m t s trng hp, kim ton vin c th trnh by
thng tin v i tng dch v m bo trong bo co dch v m bo. Kt lun
ca kim ton vin trnh by liu thng tin v i tng dch v m bo c cn
sai st trng yu hay khng.
4.2. Trong dch v m bo trc tip, kim ton vin trc tip o lng hoc
nh gi i tng dch v m bo da trn cc tiu ch. Bn cnh , kim ton
vin p dng cc k nng v k thut m bo thu th p y bng chng
thch hp cho kt lun v vic o lng hoc nh gi i tng dch v m bo
da trn cc tiu ch. Kim ton vin c th thu th p cc bng chng ng thi
trong qu trnh o lng hoc nh gi i tng dch v m bo, nhng cng c
th thu th p trc hoc sau khi o lng hoc nh gi. Trong mt dch v m
bo trc tip, kt lun ca kim ton vin phn nh kt qu ca vic o lng hoc
nh gi i tng dch v m bo da trn cc tiu ch v c trnh by theo
183

cc i tng dch v m bo v cc tiu ch. Trong mt vi dch v m bo trc

tip, kt lun ca kim ton vin l thng tin hoc l mt phn thng tin v i
tng dch v m bo (xem thm Ph lc 02).
5. Dch v m bo hp l v dch v m bo c gii hn
5.1. Trong dch v m bo hp l, kim ton vin gim ri ro dch v xung
mt mc thp c th chp nhn c trong hon cnh c th ca hp ng dch v,
lm c s cho kt lun ca kim ton vin. Kim ton vin a ra kt lu n di
dng truyn t kin ca kim ton vin v kt qu o lng hoc nh gi i
tng dch v m bo da trn tiu ch.
5.2. Trong dch v m bo c gii hn, kim ton vin gim ri ro dch v
xung mc c th chp nhn c trong hon cnh c th ca hp ng dch v
nhng cao hn so vi mc ri ro ca dch v m bo hp l, lm c s cho vic
a ra kt lun ca kim ton vin. Kim ton vin a ra kt lu n di dng
truyn t kin v vic, da trn cc th tc thc hin v bng chng thu thp
c, kim ton vin nhn thy c (hay khng c) vn khin kim ton vin cho
rng thng tin v i tng dch v m bo c sai st trng yu. Ni dung, lch
trnh, phm vi cc th tc thc hin trong dch v m bo c gii hn c mc
hn ch hn so vi dch v m bo hp l, tuy nhin, cc th tc ny c lp k
hoch t c mc m bo m theo xt on ca kim ton vin l chp
nhn c. Mc m bo chp nhn c l mc m bo m kim ton
vin t c, c kh nng lm tng s tin tng ca i tng s dng i vi
thng tin v i tng dch v m bo vi mc cao hn mc khng ng k.
Trong cc loi dch v m bo c gii hn, mc m bo chp nhn c
c th thay i trong khong t ngng trn mc m bo ti thiu (l mc
m bo c kh nng lm tng s tin tng ca i tng s dng i vi thng
tin v i tng dch v m bo ti mt mc cao hn mc khng ng k) n
ngng thp hn mc m bo hp l. Kim ton vin phi s dng xt on
chuyn mn xc nh mc m bo chp nhn c trong khong thay i
, ph thuc vo hon cnh c th ca hp ng dch v, bao gm cc thng tin
184

cn thit ca nhm i tng s dng, cc tiu ch v i tng dch v m bo.

Trong mt s trng hp, hu qu ca vic cc i tng s dng nhn c cc
kt lun khng ph hp c th rt ln, do , kim ton vin cn thc hin hp
ng dch v m bo hp l t c mc m bo chp nhn c trong
cc tnh hung .
6. Phm vi ca Khun kh
6.1. Khng phi tt c cc dch v do kim ton vin thc hin u l dch v
m bo. Mt s dch v thng c thc hi n nhng khng ph hp vi nh
ngha dch v m bo v khng c iu chnh bi Khun kh ny nh:
(1) Cc dch v theo quy nh ca chun mc Vit Nam v dch v lin quan
(VSRS), nh dch v "Hp ng thc hin cc th tc tha thun trc i
vi thng tin ti chnh" (VSRS 4400) v "Dch v tng hp thng tin ti
chnh" (VSRS 4410);
(2) Dch v lp t khai thu m khng a ra kt lun v s m bo;
(3) Dch v t vn, nh dch v t vn qun tr hoc t vn thu.
(Trong mt dch v t vn, kim ton vin p dng cc k nng, trnh
chuyn mn, quan st, kinh nghim v kin thc trong qu trnh t vn. Qu
trnh t vn bao gm qu trnh tm hiu thc t, nh gi, phn tch, thng
bao gm kt hp cc hot ng c lin quan n vic: thit lp mc tiu, tm
hiu thc t, xc nh cc vn hoc cc c hi, nh gi nhng la chn
thay th, hon thin v a ra cc gii php, bao gm cc hnh ng, trao i
kt qu, v i khi bao gm c qu trnh thc hin v theo di. Cc bo co
(nu c pht hnh) thng di dng vn bn vi cc s liu v thuyt
minh (bo co dng di). Thng thng dch v ch c thc hin cho mc
ch s dng v li ch ca khch hng. Bn cht v phm vi ca cng vic
c xc nh thng qua hp ng gia doanh nghip kim ton v khch
hng. Bt k dch v no p ng c nh ngha v dch v m bo u
khng phi l dch v t vn).
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6.2. Mt hp ng dch v m bo c th l mt phn ca mt hp ng dch

v ln hn, v d, hp ng dch v t vn mua bn sp nhp doanh nghip c th
bao gm yu cu v dch v m bo i vi thng tin ti chnh qu kh hoc thng
tin ti chnh tng lai. Trng hp , Khun kh ny ch p dng cho phn dch v
m bo.
6.3. Cc dch v di y c th ph hp vi nh ngha v dch v m bo
(nu ti mc 3) nhng khng c coi l dch v m bo trong phm vi Khun
kh ny:
(a) Cc dch v php l lin quan n k ton, kim ton, thu hoc cc vn
khc;
(b) Cc dch v trong c a ra kin, quan im hoc t ng chuyn
nghip m i tng s dng c th nhn c mc m bo nht nh,
nu tha mn tt c cc yu t sau y:
(i)

Cc kin, quan im hoc t ng ch l ngu nhin trong tng th

dch v;

(ii) Bt k bo co bng vn bn no c pht hnh ch hn ch s dng

cho cc i tng c th nu trong bo co;
(iii) Tha thun bng vn bn vi i tng s dng dch v c th ghi
r dch v trong tha thun khng c coi l dch v m bo;
(iv) Dch v khng c trnh by l dch v m bo trong bo co ca
kim ton vin.
7. Bo co dch v phi m bo
7.1. Bo co ca kim ton vin khi thc hin cc dch v khng phi l dch
v m bo (dch v phi m bo) thuc phm vi iu chnh ca Khun kh ny
phi khc bit vi bo co dch v m bo. i tng s dng khng b nhm
ln, bo co dch v phi m bo cn phi trnh:
(1) Ng tun th Khun kh ny hoc cc chun mc v dch v m bo;
186

(2) S dng khng ph hp cc t m bo, kim ton hoc sot xt;

(3) Vic khng nh m c th b hiu sai l mt kt lun da trn cc bng

chng y , thch hp nhm lm tng mc tin cy ca i tng s

dng bo co v kt qu o lng hoc nh gi i tng dch v m bo
da trn cc tiu ch.
7.2. Kim ton vin v bn chu trch nhim c th tha thun p dng cc
nguyn tc trong Khun kh ny vo mt hp ng dch v khi i tng s dng
bo co ch l bn chu trch nhim, tr khi tt c cc yu cu khc ca cc chun
mc v dch v m bo u c p ng. Trng hp ny, bo co ca kim ton
vin phi bao gm mt on nu r rng vic s dng bo co ch gii hn cho bn
chu trch nhim.
8. Tin ca hp ng dch v m bo
8.1. Cc tin ca hp ng dch v m bo cn c xem xt trc khi
chp thu n ho c duy tr hp ng dch v m bo, bao gm:
(a) Vai tr v trch nhi m ca cc bn c trch nhim lin quan (gm: bn
chu trch nhi m, bn o lng hoc nh gi, v bn thu dch v) ph
hp vi hon cnh c th ca hp ng;
(b) Hp ng dch v m bo th hin y cc yu t sau:
(i)

i tng dch v m bo l ph hp;

(ii) Tiu ch m kim ton vin d kin s c p dng trong vi c trnh

by thng tin v i tng dch v m bo l ph hp trong hon cnh
c th ca hp ng dch v;
(iii) Tiu ch m kim ton vin d kin s c p dng trong vi c
trnh

by cc thng tin v i tng dch v m bo l sn c cho i tng

s dng;
(iv) Kim ton vin d kin c kh nng thu thp cc bng chng cn thit
lm c s a ra kt lun ca mnh;
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(v) Kt lun ca kim ton vin phi c trnh by bng vn bn theo

mu ph hp vi dch v m bo hp l hoc dch v m bo c
gii hn;
(vi) Trong trng hp dch v m bo c gii hn, hp ng dch v phi
trnh by mc ch ph hp bao gm yu cu kim ton vin c th
t c mc m bo chp nhn c.
i tng ca cc dch v m bo khc nhau c th c s khc bit ln.
Mt vi i tng dch v m bo c th yu cu s dng nhng kin thc v k
nng c bit ngoi kh nng thng thng ca kim ton vin. Tuy nhin, kim
ton vin cn phi tha mn rng nhng ngi cng thc hi n dch v s c
nng lc v kh nng ph hp.
8.2. Khi mt dch v tim nng khng c chp nhn l dch v m bo, bn
thu dch v c th yu cu mt loi hnh dch v khc m vn p ng nhu cu
ca i tng s dng. V d:
(a) Nu cc tiu ch m kim ton vin p dng l khng ph hp, mt dch v
m bo p ng c cc tin trnh by ti 8.1 th vn c th c thc
hin khi:
(i)

Kim ton vin c th xc nh mt hoc nhiu kha cnh ca i

tng dch v m bo ph hp vi cc tiu ch . Trng hp ny,
kim ton vin c th thc hin dch v m bo cho kha cnh ph
hp nh mt i tng dch v m bo ring. Khi , bo co
dch v m bo cn nu r l bo co dch v m bo khng lin
quan n ton b i tng dch v m bo ban u; hoc

(ii) C th la chn hoc xy dng cc tiu ch khc ph hp vi i

tng dch v m bo.
(b) Bn thu dch v c th yu cu mt dch v khc khng phi l dch v
m bo, nh dch v t vn hoc dch v thc hin cc th tc tha thun
trc i vi thng tin ti chnh.
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8.3. Khi c chp nhn thc hin hp ng dch v m bo, kim ton
vin khng c thay i t mt hp ng dch v m bo sang mt hp ng
dch v phi m bo, hay thay i t mt hp ng dch v m bo hp l sang
mt hp ng dch v m bo c gii hn m khng c c s xc ng. C s xc
ng yu cu thay i mt hp ng dch v c th l s thay i v hon cnh
lm nh hng ti cc yu cu ca i tng s dng bo co, hoc c s hiu sai
v bn cht ca dch v. Nu c thay i, kim ton vin khng c b qua cc
bng chng thu thp trc khi thay i dch v. Kim ton vin khng c
thay i t mt hp ng dch v m bo hp l sang mt hp ng dch v m
bo c gii hn trong trng hp khng c kh nng thu thp y cc bng
chng thch hp hnh thnh mt kt lun m bo hp l.
9. Cc yu t ca hp ng dch v m bo
Hp ng dch v m bo bao gm cc yu t sau:
(a) Mi quan h ba bn, gm: kim ton vin (ngi hnh ngh), bn chu
trch nhim v i tng s dng bo co dch v m bo;
(b) i tng dch v m bo ph hp;
(c) Tiu ch ph hp;
(d) Cc bng chng y v thch hp;
(e) Bo co dch v m bo bng vn bn theo hnh thc ph hp i vi dch
v m bo hp l hoc dch v m bo c gii hn.
10. Mi quan h ba bn
Tt c cc hp ng dch v m bo phi c t nht 3 bn: kim ton vin,
bn chu trch nhim v i tng s dng bo co dch v m bo. Ty theo
tng hon cnh, hp ng dch v c th c s tham gia ca bn o lng hoc
nh gi ring bit, hoc bn thu dch v (xem thm Ph lc 03 Khun kh ny).
Bn chu trch nhim v i tng s dng bo co dch v m bo c th
thuc cc n v khc nhau hoc cng mt n v. V d v bn chu trch nhim
189

v i tng s dng bo co dch v m bo thuc cng mt n v, nh mt

n v va c Hi ng qun tr va c Ban Gim c, Hi ng qun tr c th
yu cu s m bo v thng tin do Ban Gim c n v cung cp. Mi quan
h gia bn chu trch nhim v i tng s dng bo co dch v m bo cn
c xem xt trong tng hon cnh c th ca dch v m bo v c th khc bit
so vi cc bn chu trch nhim c xc nh mt cch truyn thng. V d, Ban
Gim c ca n v (i tng s dng) c th thu kim ton vin thc hin dch
v m bo i vi mt kha cnh c th trong hot ng ca mt chi nhnh/b
phn, m hot ng thuc trch nhim trc tip ca Gim c chi nhnh/b
phn (bn chu trch nhim), tuy nhin, trch nhim cui cng vn thuc v Ban
Gim c.
a) Kim ton vin
- Kim ton vin l nhng ngi thc hin hp ng dch v m bo, bao
gm thnh vin Ban Gim c ph trch tng th hp ng dch v, kim ton vin
hnh ngh hoc cc thnh vin khc trong nhm thc hin hp ng dch v v
trong hu ht cc trng hp, bao gm c doanh nghip kim ton bng cc k nng
v k thut m bo t c s m bo hp l hoc s m bo c gii hn v
vic liu thng tin v i tng dch v m bo c cn sai st trng yu hay khng.
Khi Khun kh ny nhn mnh v yu cu hoc trch nhim ca thnh vin Ban
Gim c ph trch tng th hp ng dch v hoc trch nhim ca doanh nghip
kim ton th thut ng thnh vin Ban Gim c ph trch tng th hp ng dch
v hoc thut ng doanh nghip kim ton phi c s dng thay cho thut ng
kim ton vin. Thut ng thnh vin Ban Gim c ph trch tng th hp ng
dch v v doanh nghip kim ton c s dng tng ng trong lnh vc
cng khi thch hp. Trong mt hp ng dch v m bo trc tip, kim ton vin
thc hin c vic o lng hoc nh gi i tng dch v m bo da trn cc
tiu ch v p dng cc k nng v k thut m bo t c s m bo hp l
hoc m bo c gii hn v vic liu cc o lng hoc nh gi c cn sai st
trng yu hay khng.
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- Nu ngi hnh ngh c nng lc nhng khng phi l kim ton vin p
dng cc chun mc v dch v m bo th ngi hnh ngh cn phi nm
vng rng cc chun mc ny bao gm cc yu cu c quy nh phn nh cc
tin nu ti mc 2. Cc nguyn tc o c v Chun mc kim sot cht
lng lin quan n Chun mc o c ngh nghip k ton, kim ton v
Chun mc kim sot cht lng s 1, hoc cc yu cu ngh nghip khc, hoc
yu cu ca php lut v cc quy nh c lin quan m ti thiu tng ng vi
Chun mc o c ngh nghip k ton, kim ton v Chun mc kim sot cht
lng s 1.
- Kim ton vin khng c chp nhn mt hp ng dch v m bo nu
hiu bit ban u v hon cnh c th ca hp ng dch v cho thy kim ton
vin khng p ng c cc yu cu v o c ngh nghip lin quan n nng
lc chuyn mn. Trong mt s trng hp, cc yu cu ny c th c p ng
thng qua vic kim ton vin s dng cng vic ca chuyn gia.
- Kim ton vin phi m bo kh nng tham gia vo cng vic ca chuyn
gia hoc kim ton vin khc mt mc chp nhn trch nhim v cc
kt lun m bo i vi thng tin v i tng dch v m bo v thu thp cc
bng chng cn thit kt lun rng cng vic ca chuyn gia hoc kim ton
vin khc l tha ng cho mc ch ca kim ton vin.
- Kim ton vin l ngi duy nht chu trch nhim v cc kt lun dch v
m bo c a ra, v trch nhim ny khng gim i do vic s dng cng vic
ca chuyn gia hoc kim ton vin khc. Nu kim ton vin s dng cng vic
ca chuyn gia c thc hin tun th cc chun mc m bo lin quan, vi kt
lun rng cng vic ca chuyn gia l tho ng cho mc ch ca kim ton vin,
kim ton vin c th chp nhn cc pht hin hoc kt lun ca chuyn gia trong
lnh vc chuyn mn ca chuyn gia l cc bng chng thch hp.
b) Bn chu trch nhim
Bn chu trch nhim l bn chu trch nhim v i tng dch v m
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bo. Trong mt hp ng dch v m bo chng thc, bn chu trch nhim

thng l bn o lng hoc nh gi. Bn chu trch nhim c th hoc khng
phi l bn thu kim ton vin thc hin dch v m bo (bn thu dch v).
c) i tng s dng bo co dch v m bo
- i tng s dng bo co dch v m bo c th l c nhn, t chc,
hoc nhm m kim ton vin cho l s s dng bo co dch v m bo. Bn
chu trch nhim cng c th l mt trong nhng i tng s dng bo co dch
v m bo, nhng khng phi l duy nht.
- Trong mt s trng hp, i tng s dng bo co dch v m bo
khng ch l cc i tng m bo co dch v m bo hng ti. Kim ton vin
c th khng xc nh c tt c nhng i tng s s dng bo co dch v
m bo, c bit l khi c nhiu ngi c kh nng tip cn bo co ny. Trng
hp ngi s dng c th c nhiu mi quan tm khc nhau v i tng dch v
m bo, i tng s dng bo co dch v m bo c th ch c gii hn
trong cc bn c cng mi quan tm. i tng s dng bo co dch v m bo
c th c xc nh theo nhiu cch, v d, thng qua tha thun gia kim ton
vin vi bn chu trch nhim hay bn thu dch v, hoc theo php lut v cc quy
nh c lin quan.
- i tng s dng bo co dch v m bo hoc ngi i din ca h
c th trc tip tham gia cng kim ton vin v bn chu trch nhim (v bn thu
dch v, nu bn thu dch v khng phi l bn chu trch nhim) trong vic xc
nh cc yu cu ca hp ng dch v. Tuy nhin, k c c s tham gia ca cc
i tng khc, v khc vi hp ng thc hin dch v theo cc th tc tha thun
trc (m trong cc pht hin c bo co da trn kt qu thc hin cc th
tc tha thun m khng a ra kt lun) th:
(a) Kim ton vin c trch nhim xc nh ni dung, lch trnh v phm vi ca
cc th tc;

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(b) Kim ton vin c th cn phi thc hin cc th tc b sung, nu kim

ton vin thu thp c cc thng tin khc bit ng k so vi thng tin
lm c s xc nh cc th tc khi lp k hoch.
- Trong mt s trng hp, i tng s dng bo co dch v m bo (v
d, ngn hng, c quan qun l Nh nc) c th a ra yu cu hoc ngh
cc bn thc hin mt dch v m bo cho mt mc ch c bit. Khi dch v
s dng cc tiu ch c xy dng cho mc ch c bit, bo co dch v m
bo phi lu ngi c nhng thng tin ny. Ngoi ra, kim ton vin c th
ch ra rng bo co dch v m bo ch phc v cho cc i tng s dng c
bit. Ty thuc hon cnh c th ca hp ng dch v, kim ton vin c th
hn ch vic cung cp hoc s dng bo co dch v m bo t c mc
ch ny. Khi bo co dch v m bo b hn ch s dng cho mt s i tng
hoc cho mc ch c bit th kim ton vin khng chu trch nhim php l
i vi i tng s dng hoc mc ch ngoi phm vi b hn ch. Vic kim
ton vin c phi chu trch nhim php l hay khng cn ph thuc vo hon
cnh c th, php lut v cc quy nh c lin quan.
11. i tng dch v m bo
11.1. i tng dch v m bo ca mt hp ng dch v m bo c th tn
ti nhiu hnh thc, v d:
(1) Kt qu hoc tnh hnh ti chnh trong qu kh (v d, thng tin ti chnh
qu kh v tnh hnh ti chnh, kt qu hot ng kinh doanh v lu chuyn
tin t), trong , thng tin v i tng dch v m bo c th l vic ghi
nhn, o lng, trnh by v thuyt minh trn bo co ti chnh;
(2) Kt qu hoc tnh hnh ti chnh trong tng lai, trong , thng tin v i
tng dch v m bo c th l vic ghi nhn, o lng, trnh by v
thuyt minh trn bo co ti chnh d bo hoc d tnh;

193

(3) Kt qu hoc tnh hnh hot ng phi ti chnh (v d, kt qu khai thc

khch hng mi), trong , thng tin v i tng dch v m bo c th
l cc ch s nh gi hiu qu v hiu sut hot ng;
(4) c tnh vt l (v d, cng sut hot ng ca mt nh my), trong ,
thng tin v i tng dch v m bo c th l cc ti liu v c tnh k
thut;
(5) H thng v quy trnh (v d, h thng kim sot ni b hay h thng cng
ngh thng tin), trong , thng tin v i tng dch v m bo c th l
bo co v tnh hu hiu;
(6) Hnh vi (v d, qun tr doanh nghip, tun th cc quy nh, nguyn tc
qun tr nhn s), trong , thng tin v i tng dch v m bo c th
l bo co tun th hoc bo co v tnh hu hiu.
Ph lc 04 Khun kh ny hng dn vic phn loi i tng dch v m
bo.
11.2. Cc i tng dch v m bo khc nhau c cc c tnh khc nhau v
mc nh tnh hay nh lng, ch quan hay khch quan, qu kh hay tng
lai, lin quan ti mt thi im c th hay c mt thi k. Cc c tnh nh vy
nh hng ti:
(a) Mc chnh xc m i tng dch v m bo c th c o lng
hoc nh gi da trn cc tiu ch;
(b) Tnh thuyt phc ca cc bng chng sn c.
Bo co dch v m bo c th ghi r cc c tnh c th c lin quan n i
tng s dng bo co dch v m bo.
Tnh ph hp ca mt i tng dch v m bo khng chu nh hng ca
mc m bo, ngha l, nu mt i tng dch v m bo khng ph hp vi
dch v m bo hp l th n cng khng ph hp vi dch v m bo c gii
hn v ngc li. Mt i tng dch v m bo ph hp l i tng c th xc
194

nh c v c th o lng hoc nh gi c mt cch nht qun theo cc tiu

ch xc nh, do , kim ton vin c th thc hin cc th tc thu thp y
bng chng thch hp v thng tin v i tng dch v m bo lm c s a
ra kt lun ph hp cho dch v m bo hp l hoc dch v m bo c gii hn.
12. Tiu ch
12.1. Tiu ch l thc o c s dng o lng hoc nh gi i tng
dch v m bo. Cc tiu ch c th l chnh thc, v d, khi lp v trnh by bo
co ti chnh, cc tiu ch c th l chun mc k ton Vit Nam; khi bo co v
hiu qu hot ng ca kim sot ni b, tiu ch c th da trn khun kh v
kim sot ni b c thit lp hoc c th l cc mc tiu kim sot ring l
c thit k ring cho mc ch dch v ; khi bo co v tnh tun th, tiu ch
c th l php lut v cc quy nh, hoc cc iu khon hp ng. Cc tiu ch c
th t chnh thc hn, v d: Cc quy ch hot ng ni b hoc mc hiu qu
thc hin cng vic c thng nht (nh s ln hp Hi ng qun tr d tnh
trong mt nm).
Khi thc hin xt on chuyn mn v i tng dch v m bo, cn c tiu
ch ph hp o lng hoc nh gi mt cch nht qun v hp l. Nu khng
c tiu ch ph hp, kt lun c th theo thin hng c nhn v gy hiu nhm.
Cc tiu ch ph hp phi lin quan ti hon cnh c th ca hp ng dch v.
Cng mt i tng dch v m bo c th c tiu ch khc nhau, v s mang li
kt qu o lng hoc nh gi khc nhau. V d, o lng hoc nh gi i
tng dch v m bo l s hi lng ca khch hng, mt trong cc tiu ch m
bn o lng hoc nh gi la chn c th l s lng khch hng khiu ni
c gii quyt mt cch tha ng, hoc l s giao dch mua hng lp li trong 3
thng sau ln mua u tin. Ngoi ra, mt tiu ch c th ph hp vi mt tnh
hung c th nhng li khng ph hp vi cc tnh hung khc. V d, vic bo
co vi c quan qun l Nh nc c th cn s dng mt b tiu ch c th, mc
d b tiu ch ny c th khng ph hp vi mt nhm ngi s dng ln hn.
12.2. Tiu ch ph hp c 5 c tnh sau:
195

(a) Tnh thch hp: Tiu ch l thch hp khi thng tin v i tng dch v

m bo h tr cho i tng s dng ra quyt nh;

(b) Tnh y : Tiu ch l y khi thng tin v i tng dch v m bo

c lp theo cc tiu ch s khng b st cc yu t lin quan c kh

nng nh hng n vic ra quyt nh ca i tng s dng da trn
thng tin v i tng dch v m bo. Tiu ch y bao gm cc mc
chun cho vic trnh by v thuyt minh (khi thch hp);
(c) Tnh ng tin cy: Tiu ch l ng tin cy khi cho php vic o lng hoc

nh gi i tng dch v m bo, k c vic trnh by v thuyt minh

(khi thch hp) c nht qun mt cch hp l, khi c kim ton vin
v doanh nghip kim ton khc nhau s dng trong cc trng hp tng
t;
(d) Tnh khch quan: Tiu ch l khch quan gip a ra thng tin v i tng

dch v m bo khng b thin lch trong hon cnh c th ca hp ng

dch v;
(e) Tnh d hiu: Tiu ch l d hiu khi i tng s dng c th hiu c

thng tin v i tng dch v m bo.

Cc trnh by khng r rng da trn k vng, xt on hoc da trn kinh
nghim ca c nhn khng phi l tiu ch ph hp.
12.3. Kim ton vin cn s dng xt on chuyn mn xc nh tm quan
trng ca mi c tnh trn khi nh gi tnh ph hp ca cc tiu ch trong tng
hp ng dch v c th. Tnh ph hp ca cc tiu ch khng b nh hng bi
mc m bo, ngha l, nu tiu ch khng ph hp vi hp ng dch v m
bo hp l th cng khng ph hp vi hp ng dch v m bo c gii hn, v
ngc li. Cc tiu ch c th c quy nh trong php lut v cc quy nh c
lin quan, hoc do t chc ngh nghip c uy tn ban hnh theo mt quy trnh
chun (cc tiu ch c quy nh ring). Trong mt s tnh hung c th ca hp
ng, cc tiu ch khc c th c xy dng ring cho mc ch lp thng tin v
196

i tng dch v m bo. Vic cc tiu ch c ban hnh hoc c quy nh

ring s nh hng n vic nh gi s ph hp ca cc tiu ch ny i vi mt
hp ng dch v c th, v d, trng hp cc tiu ch c ban hnh khng
c mu thun vi cc tiu ch c quy nh ring, th cc tiu ch c ban
hnh s c gi nh l ph hp nu cc tiu ch ny lin quan ti nhu cu v
thng tin ca cc i tng s dng.
12.4. Tiu ch cn phi cng b cho i tng s dng h hiu c cch
thc o lng hoc nh gi i tng dch v m bo. Vic cng b tiu ch cho
i tng s dng phi theo mt hoc cc cch sau y:
(f) Thng bo cng khai;
(g) Nu mt cch r rng khi trnh by thng tin v i tng dch v m bo;
(h) Nu mt cch r rng trong bo co dch v m bo;
(i) Tiu ch l cc kin thc thng dng, v d, tiu ch o lng thi gian l

gi, pht.
Mt s tiu ch c th ch c cng b cho cc i tng s dng c th, v
d, cc iu khon ca mt hp ng, hoc cc tiu ch do hip hi ngnh ngh
quy nh ch c cng b cho cc i tng trong ngnh ngh v cc tiu ch
ny ch lin quan n mt mc ch c th. Theo yu cu ca hp ng dch v,
kim ton vin cn nh gi liu cc tiu ch c ph hp hay khng.
13. Bng chng
Hp ng dch v m bo c lp k hoch v thc hin vi thi hoi
nghi ngh nghip thu thp y bng chng thch hp, lm c s cho vic bo
co kt qu o lng hoc nh gi i tng dch v m bo da trn cc tiu
ch. Kim ton vin cn s dng xt on chuyn mn khi xem xt tnh trng yu,
ri ro ca dch v v s lng cng nh cht lng ca cc bng chng sn c khi
lp k hoch v thc hin dch v, c th l khi xc nh ni dung, lch trnh, phm
vi ca th tc thc hin.
197

13.1. Thi hoi nghi ngh nghip

Hoi nghi ngh nghip l thi cnh gic i vi cc vn nh:
(j) S khng nht qun gia cc bng chng;
(k) Thng tin dn n vic nghi ng v tin cy ca cc ti liu v kt qu

phng vn c s dng lm bng chng;

(l) Cc tnh hung cn phi thc hin thm cc th tc b sung ngoi cc th

tc theo yu cu ca cc chun mc Vit Nam v dch v m bo lin

quan;
(m) Cc yu t dn n kh nng sai st.

- Kim ton vin cn duy tr thi hoi nghi ngh nghip trong sut qu trnh
thc hin dch v gim cc ri ro nh:
(1) B qua cc s kin v tnh hung bt thng;
(2) Vi vng rt ra kt lun ch t vic quan st;
(3) S dng cc gi nh khng ph hp khi xc nh ni dung, lch trnh,
phm vi ca th tc dch v m bo v nh gi kt qu cc th tc .
- Kim ton vin phi c thi hoi nghi ngh nghip nh gi mt
cch nghim tc i vi bng chng thu thp c. iu ny bao gm s nghi
ng i vi cc bng chng khng nht qun v nh gi mc tin cy ca
cc ti liu, kt qu phng vn cng nh cc thng tin khc thu thp c. Thi
hoi nghi ngh nghip cng bao gm s xem xt v tnh y v thch hp
ca cc bng chng thu thp c trong tng hon cnh c th.
- Nu hp ng dch v khng lin quan n vic m bo tnh xc thc ca
ti liu th cc chng t, ti liu c th c chp nhn l xc thc nu kim ton
vin khng c l do no tin rng chng t, ti liu l khng xc thc. Tuy
nhin, kim ton vin cng phi xem xt tin cy ca cc chng t, ti liu c
s dng lm bng chng.

198

- Kim ton vin c th s dng hiu bit trong qu kh v s trung thc v

tnh chnh trc ca i tng cung cp bng chng. Tuy nhin, kim ton vin vn
phi duy tr thi hoi nghi ngh nghip ngay c khi c s tin tng vo s trung
thc v tnh chnh trc ca i tng cung cp bng chng.
13.2. Xt on chuyn mn
- Kim ton vin cn s dng xt on chuyn mn khi thc hin dch v m
bo, do cc yu cu v o c ngh nghip, cc chun mc v dch v m bo
c lin quan v cc yu cu pht sinh trong qu trnh thc hin dch v s khng
th thc hin c nu khng c s o to, kin thc v kinh nghim ph hp vi
hon cnh thc t. Xt on chuyn mn rt cn thit trong vic a ra cc quyt
nh v:
(1) Mc trng yu v ri ro dch v m bo;
(2) Ni dung, lch trnh, phm vi cc th tc c thc hin p ng yu
cu ca cc chun mc v dch v m bo v thu thp bng chng;
(3) nh gi liu thu thp c y bng chng thch hp hay cha v
c cn phi thc hin th tc b sung no khc t c mc tiu ca
cc chun mc v dch v m bo c lin quan hay khng. c bit, i
vi dch v m bo c gii hn, kim ton vin cn s dng xt on
chuyn mn trong vic nh gi liu t c mc m bo chp
nhn c hay cha;
(4) La chn, p dng cc tiu ch ph hp hoc xy dng tiu ch (nu cn
thit) i vi i tng dch v m bo trong trng hp dch v m bo
trc tip. nh gi cc xt on do i tng khc thc hin trong trng
hp dch v m bo chng thc;
(5) a ra kt lun ph hp da trn bng chng thu thp c.
- c im c bn ca xt on chuyn mn do kim ton vin thc hin l
cc nh gi do kim ton vin c o to, c kin thc v kinh nghim ph
hp cho s pht trin cc nng lc cn thit c c cc xt on hp l.
199

- Trong mi trng hp c th, vic s dng xt on chuyn mn phi da

trn hiu bit ca kim ton vin v tnh hnh thc t v hon cnh c th. Vic
tho lun trong ni b nhm cung cp dch v, hoc tham vn vi cc bn lin
quan trong v ngoi doanh nghip kim ton cc cp bc khc nhau v cc vn
phc tp hoc d gy tranh ci trong sut qu trnh thc hin dch v s h tr
kim ton vin trong vic hnh thnh cc xt on hp l.
- Xt on chuyn mn c th c nh gi da trn vic liu cc xt on
t c c phn nh vic p dng hp l cc nguyn tc m bo v cc nguyn
tc o lng hoc nh gi c ph hp v nht qun vi hiu bit ca kim ton
vin v tnh hnh thc t v hon cnh c th ca hp ng dch v cho n ngy
pht hnh bo co dch v m bo hay khng.
- Xt on chuyn mn phi c s dng trong sut qu trnh thc hin
dch v m bo. Kim ton vin khng c s dng xt on chuyn mn
bin h cho nhng quyt nh khng chng minh c bng thc t, bng nhng
tnh hung c th ca hp ng dch v hoc bng cc bng chng y v thch
hp.
13.3. Tnh y v thch hp ca bng chng
- Tnh y v tnh thch hp ca bng chng c mi tng quan vi nhau.
Tnh y l tiu chun nh gi v s lng bng chng. S lng bng chng
cn thu thp chu nh hng bi ri ro ca thng tin v i tng dch v m bo
c th cha ng cc sai st trng yu (ri ro c nh gi mc cng cao th
s lng bng chng cn thu thp cng nhiu) v chu nh hng bi cht lng
ca bng chng thu thp c (cht lng bng chng cng cao th s lng bng
chng cn t hn). Tuy nhin, nhiu bng chng c thu thp khng c ngha l
cht lng bng chng c m bo.
- Tnh thch hp l tiu chun nh gi v cht lng ca bng chng, c th
l tnh ph hp v tin cy trong vic h tr kim ton vin a ra kt lun.

200

- tin cy ca bng chng chu nh hng bi ngun gc, ni dung v ph

thuc vo hon cnh c th m bng chng c thu thp. Kim ton vin c th
khi qut ha v tin cy ca cc loi bng chng khc nhau, tuy nhin, cn phi
lu mt s ngoi l quan trng. V d, bng chng thu c t ngun c lp
ngoi n v vn c th khng ng tin cy nu ngun bng chng khng m bo
hoc khng khch quan. Mc d c nhng ngoi l nht nh nhng vic nh gi
v tin cy ca bng chng c th da trn cc nguyn tc sau:
(1) Bng chng c tin cy cao hn khi c thu thp t cc ngun c lp
bn ngoi n v;
(2) Bng chng c to ra trong ni b n v c tin cy cao hn khi cc
kim sot lin quan c thc hin hiu qu;
(3) Bng chng do kim ton vin trc tip thu thp (v d, bng chng thu
thp c nh quan st vic p dng mt kim sot) ng tin cy hn so
vi bng chng c thu thp gin tip hoc do suy lun (v d, phng vn
v vic p dng mt kim sot);
(4) Bng chng dng vn bn, c th l trn giy t, phng tin in t,
hoc cc dng khc ng tin cy hn bng chng c thu thp bng li (v
d, bin bn hp c ghi ng thi trong qu trnh din ra cuc hp ng
tin cy hn vic trnh by bng li sau v cc vn c tho lun
trong cuc hp).
- Vic xem xt cc bng chng c tnh nht qun c thu thp t cc ngun
khc nhau hoc c ni dung khc nhau thng t c s m bo cao hn so vi
vic xem xt ring l cc bng chng. Vic thu thp cc bng chng t cc ngun
khc nhau hoc c ni dung khc nhau c th chng thc cho cc bng chng khc
hoc c th cho thy mt bng chng c th khng ng tin cy. Khi bng chng
thu thp t cc ngun khc nhau khng nht qun, kim ton vin cn xc nh th
tc thu thp bng chng b sung x l s khng nht qun .

201

- Vic thu thp y bng chng thch hp t c s m bo i vi

thng tin v i tng dch v m bo trong mt khong thi gian thng kh
khn hn so vi vic thu thp y bng chng thch hp t c s m
bo i vi thng tin v i tng dch v m bo ti mt thi im. Ngoi ra,
kim ton vin thng a ra kt lun v cc chu trnh b gii hn trong khong
thi gian thuc phm vi ca hp ng dch v, ch khng a ra kt lun v vic
liu chu trnh c tip tc hot ng theo cng mt cch thc trong tng lai hay
khng.
- Kim ton vin cn thc hin xt on chuyn mn xem xt liu thu
thp y bng chng thch hp a ra kt lun hay cha, lin quan ti vic
cn nhc mi quan h gia chi ph thu thp bng chng vi tnh hu ch ca bng
chng thu thp c. Kim ton vin s dng xt on chuyn mn v thi hoi
nghi ngh nghip nh gi s lng, cht lng cng nh tnh y v tnh
thch hp ca bng chng lm c s a ra kt lun trong bo co dch v m
bo.
13.4. Mc trng yu
- Mc trng yu c xem xt khi lp k hoch v khi thc hin dch v m
bo, bao gm c khi xc nh ni dung, lch trnh, phm vi cc th tc, v khi nh
gi liu thng tin v i tng dch v m bo c b sai st hay khng. Xt on
chuyn mn v mc trng yu c thc hin theo cc tnh hung thc t, nhng
khng chu nh hng bi mc m bo, ngha l, i vi cng mt i tng
s dng v mc ch th mc trng yu cho dch v m bo hp l cng ging vi
mc trng yu cho dch v m bo c gii hn, v mc trng yu c xc nh
da trn nhu cu thng tin ca i tng s dng.
- Sai st, bao gm c vic b st, c coi l trng yu nu cc sai st ny, khi
xt ring l hoc tng hp li, c xem xt mc hp l, c th gy nh hng
ti quyt nh ca i tng s dng thng tin v i tng dch v m bo. Kim
ton vin phi thc hin xt on chuyn mn khi nh gi mc trng yu. Hiu bit
ca kim ton vin v nhu cu thng tin ca cc i tng s dng ni chung s nh
202

hng n vic nh gi mc trng yu. Nu dch v m bo khng c thit k

p ng nhu cu thng tin ca mt s i tng s dng c th th mc nh
hng ca sai st i vi mi i tng s dng c th ny thng s khng c
xem xt.
- Mc trng yu c xem xt trong mi quan h gia cc yu t nh lng
v nh tnh. Khi xem xt mc trng yu trong mt hp ng dch v c th, tm
quan trng ca cc yu t nh lng v nh tnh l mt vn phi xt on
chuyn mn.
- Mc trng yu c lin quan ti cc thng tin m bo co dch v m bo
cn a ra kt lun. Do , khi mt hp ng dch v m bo ch p dng i vi
mt phn, m khng phi tt c cc kha cnh ca thng tin v i tng dch v
m bo th mc trng yu ch c xem xt trn c s phn thng tin v i
tng dch v m bo thuc phm vi hp ng dch v m bo.
13.5. Ri ro hp ng dch v m bo
- Thng tin v i tng dch v m bo c th khng c phn nh mt
cch y trong mi quan h gia i tng dch v m bo vi cc tiu ch, do
, c th b sai st hoc tim n sai st trng yu. iu ny xy ra khi thng tin v
i tng dch v m bo khng phn nh y vic p dng cc tiu ch o
lng hoc nh gi i vi i tng dch v m bo.
- Ri ro hp ng dch v m bo l ri ro m kim ton vin a ra kt
lun khng ph hp khi thng tin v i tng dch v m bo cn sai st trng
yu. Ri ro hp ng dch v m bo khng lin quan ti hoc khng bao gm ri
ro m kim ton vin gp phi trong kinh doanh nh b thua kin, l thng tin,
hoc nhng s kin khc pht sinh trong mi lin h vi thng tin v i tng
dch v m bo c th.
- Kim ton vin lm gim ri ro ca hp ng dch v m bo xung mc
bng khng l kh c th t c hoc khng kh thi v mt chi ph. Do , m

203

bo hp l l mc m bo thp hn mc m bo tuyt i v l kt qu ca cc
yu t sau:
(1) S dng cc th tc kim tra c la chn;
(2) Cc hn ch tim tng ca kim sot ni b;
(3) Cc bng chng sn c cho kim ton vin mang tnh thuyt phc hn l
tnh khng nh;
(4) Vic s dng xt on chuyn mn trong vic tp hp v nh gi cc bng
chng v a ra cc kt lun da trn cc bng chng ny;
(5) Trong mt s trng hp, c im ca i tng dch v m bo c
o lng hoc nh gi da trn cc tiu ch.
- Mc d khng nht thit tt c cc thnh phn sau y l c tn ti hoc l
quan trng cho tt c cc hp ng dch v m bo, nhng nhn chung ri ro ca
hp ng dch v m bo c th c trnh by bao gm cc thnh phn sau:
(a) Ri ro m kim ton vin v doanh nghip kim ton khng th tc ng
trc tip, gm:
(i)

Ri ro t thng tin v i tng dch v m bo d b sai st trng

yu trc khi xem xt cc kim sot ni b do cc bn c trch nhim
lin quan thc hin (ri ro tim tng);

(ii) Ri ro m mt sai st trng yu c th xy ra trong thng tin v i

tng dch v bo m khng c kim sot ni b ca cc bn c
trch nhim lin quan ngn chn, hoc pht hin v sa cha kp thi
(ri ro kim sot);
(b) Ri ro m kim ton vin v doanh nghip kim ton c th tc ng trc
tip, gm:
(i)

Ri ro m cc th tc do kim ton vin thc hin khng pht hin

ra sai st trng yu (ri ro pht hin);

204

(ii) Ri ro lin quan ti vic c sai st khi kim ton vin o lng hoc
nh gi cc i tng dch v m bo theo cc tiu ch p dng (ri
ro o lng hoc nh gi) trong trng hp dch v m bo trc
tip.
- Mc ph hp ca mi thnh phn ri ro quy nh ti on 74 Khun kh
ny i vi hp ng dch v bo m chu nh hng bi hon cnh c th ca
hp ng dch v, c th:
(1) Bn cht ca i tng dch v m bo v thng tin v i tng dch v
m bo. V d, khi nim ri ro kim sot c th c coi l hu ch hn
khi i tng dch v m bo c lin quan n vic lp thng tin v hot
ng ca mt n v, so vi khi i tng dch v m bo c lin quan
n thng tin v tnh hiu qu ca mt kim sot hoc tnh hin hu ca
mt iu kin vt cht;
(2) Liu dch v ang thc hin l dch v m bo hp l hay dch v m
bo c gii hn. V d, trong hp ng dch v m bo c gii hn, kim
ton vin thng quyt nh thu thp bng chng bng cc phng php
khng phi l th nghim kim sot, trong trng hp vic xem xt ri
ro kim sot c th khng ph hp bng khi kim ton vin cung cp hp
ng dch v m bo hp l i vi cng mt thng tin v i tng dch
v m bo;
(3) Liu dch v ang thc hin l dch v m bo trc tip hay dch v m
bo chng thc. Trong khi khi nim ri ro kim sot c th ph hp hn
vi dch v m bo chng thc th khi nim ri ro o lng hoc nh
gi li ph hp hn vi dch v m bo trc tip.
Vic xem xt cc ri ro l mt vn lin quan n xt on chuyn mn,
khng phi l mt vn c th c o lng chnh xc.
13.6. Ni dung, lch trnh, phm vi cc th tc

205

- Cc th tc thng c s dng kt hp t c s m bo hp l
hoc m bo c gii hn, gm:
(1) Kim tra;
(2) Quan st;
(3) Xc nhn t bn ngoi;
(4) Tnh ton li;
(5) Thc hin li;
(6) Th tc phn tch;
(7) Phng vn.
Mi hp ng dch v khc nhau s c ni dung, lch trnh v phm vi cc th
tc thc hin khc nhau. V l thuyt, cc dch v m bo c kh nng c s
khc bit ln v cc th tc. Tuy nhin, trn thc t, vic xc nh s khc bit
ny thng gp nhiu kh khn v khng r rng.
- Trong mt hp ng dch v m bo hp l v mt hp ng dch v m
bo c gii hn, kim ton vin phi p dng cc k nng, k thut m bo v thu
thp y cc bng chng thch hp. Cc cng vic ny l mt phn ca quy
trnh dch v c tnh h thng v cp nht thng xuyn, bao gm vic tm hiu v
i tng dch v m bo v cc hon cnh c th khc ca hp ng dch v.
- Mt hp ng dch v m bo hp l gm cc cng vic sau:
(a) Xc nh v nh gi ri ro c sai st trng yu trong thng tin v i
tng dch v m bo, da trn hiu bit v i tng dch v m bo v
hon cnh c th khc ca hp ng dch v;
(b) Thit k v thc hin cc th tc x l cc ri ro c nh gi v
t c s m bo hp l cho kt lun ca kim ton vin;

206

(c) nh gi tnh y v thch hp ca bng chng thu thp c trong

hon cnh c th ca hp ng dch v v thu thp thm cc bng chng
khc (nu cn).
Yu cu v ni dung, lch trnh v phm vi cc th tc nhm thu thp y
bng chng thch hp trong dch v m bo c gii hn thng hn ch hn so vi
dch v m bo hp l. Chun mc Vit Nam v hp ng dch v m bo p
dng cho mt i tng dch v m bo c th c th quy nh, v d, bng chng
y v thch hp cho mt loi hp ng dch v bo m c gii hn phi c
thu thp ch yu thng qua th tc phn tch v phng vn. Tuy nhin, trng hp
khng c mt chun mc Vit Nam v dch v m bo p dng cho mt i tng
dch v m bo c th i vi cc loi hp ng dch v bo m c gii hn khc,
cc th tc thu thp bng chng y v thch hp khng nht thit phi l th tc
phn tch v phng vn, m s thay i theo hon cnh c th ca hp ng dch v,
c bit l theo i tng dch v m bo v ph thuc vo nhu cu thng tin ca
i tng s dng bo co dch v m bo v bn thu dch v, bao gm gii hn
v thi gian v chi ph. Vic xc nh ni dung, lch trnh v phm vi cc th tc l
vn cn phi xt on chuyn mn v s c thay i theo tng hp ng dch
v m bo c th.
Mt hp ng dch v m bo c gii hn gm cc cng vic sau:
(a) Xc nh cc khu vc m thng tin v i tng dch v m bo c kh
nng c sai st trng yu da trn hiu bit v i tng dch v m bo
v hon cnh c th khc ca hp ng dch v;
(b) Thit k v thc hin cc th tc i vi cc khu vc trn v t c s
m bo c gii hn h tr cho vic a ra kt lun ca kim ton vin;
(c) Thit k v thc hin cc th tc b sung thu thp thm bng chng, nu
kim ton vin nhn thy c vn khin kim ton vin cho rng thng
tin v i tng dch v m bo c th c sai st trng yu.
13.7. S lng v cht lng ca cc bng chng sn c
207

- S lng v cht lng ca cc bng chng sn c b nh hng bi:

(a) Cc c tnh ca i tng dch v m bo v thng tin v i tng dch
v m bo. V d, bng chng s c xu hng thiu khch quan hn khi
thng tin v i tng dch v m bo l thng tin tng lai thay v thng
tin qu kh;
(b) Cc hon cnh c th khc, v d, kim ton vin k vng v s tn ti ca
cc bng chng nhng cc bng chng ny li khng c sn, do thi gian
b nhim kim ton vin, chnh sch lu gi ti liu ca n v, h thng
thng tin khng y hoc b gii hn t bn chu trch nhim.
Thng thng, bng chng sn c mang tnh thuyt phc hn l tnh khng
nh.
- Mt kt lun chp nhn ton phn l khng ph hp vi dch v m bo hp
l v dch v m bo c gii hn khi:
(a) Hon cnh c th ca hp ng dch v lm cho kim ton vin khng th
thu thp c y bng chng cn thit lm gim ri ro ca dch v
m bo xung mc ph hp; ho c
(b) Mt bn trong hp ng dch v p t gii hn phm vi lm cho kim ton
vin khng th thu thp c y bng chng cn thit lm gim ri
ro hp ng xung mc ph hp.
14. Bo co dch v m bo
- Kim ton vin hnh thnh kt lun da trn bng chng thu thp c v
cung cp mt bn bo co bng vn bn trnh by r rng kt lun m bo v
thng tin v i tng dch v m bo. Cc chun mc Vit Nam v hp ng
dch v m bo quy nh cc thnh phn c bn ca bo co dch v m bo.
- Trong dch v m bo hp l, kt lun ca kim ton vin c trnh by
di dng khng nh, th hin kin ca kim ton vin v kt qu ca vic o
lng hoc nh gi i tng dch v m bo.
208

Bo co dch v m bo hp l phi c 2 ch k ca 2 kim ton vin hnh

ngh. Ch k th nht trn bo co l ca kim ton vin hnh ngh c giao
ph trch hp ng dch v v ch k th hai l ca ngi i din theo php
lut ca doanh nghip kim ton hoc ngi c u quyn bng vn bn ca
ngi i din theo php lut. Di mi ch k phi ghi r h v tn, s Giy
chng nhn ng k hnh ngh kim ton. Ngi i din theo php lut hoc
ngi c y quyn bng vn bn ca ngi i din theo php lut c k
bo co dch v m bo hp l phi l thnh vin Ban Gim c ph trch
tng th hp ng dch v. Trn ch k ca ngi i din theo php lut ca
doanh nghip kim ton hoc ngi c y quyn phi ng du ca doanh
nghip kim ton (hoc chi nhnh) chu trch nhim pht hnh bo co. Thnh
vin Ban gim c ph trch tng th hp ng dch v, chu trch nhim trc
tip trong vic ch o, thc hin, gim st, sot xt cng vic ca nhm thc
hin hp ng dch v. Doanh nghip kim ton quy nh c th trch nhim,
ngha v ca thnh vin Ban Gim c ph trch tng th hp ng dch v.
V d v kt lun ca kim ton vin trong dch v m bo hp l, gm:
(1) Khi trnh by v i tng dch v m bo v tiu ch p dng: Theo
kin ca chng ti, n v ABC tun th Lut XYZ, trn cc kha cnh
trng yu;
(2) Khi trnh by v thng tin v i tng dch v m bo v tiu ch p
dng: Theo kin ca chng ti, bo co ti chnh phn nh trung thc
v hp l, trn cc kha cnh trng yu, tnh hnh ti chnh ca n v ABC
ti [ngy thng nm] cng nh kt qu hot ng kinh doanh v
tnh hnh lu chuyn tin t cho nm ti chnh kt thc cng ngy, ph hp
vi khun kh XY1; hoc
(3) Khi trnh by v bo co c lp bi bn c trch nhim lin quan: Theo
kin ca chng ti, bo co ca [bn c trch nhim lin quan] v vic
n v ABC tun th Lut XYZ c trnh by trung thc v hp l,
trn cc kha cnh trng yu; hoc Theo kin ca chng ti, bo co
209

ca [bn c trch nhim lin quan] v vic cc ch s nh gi thc hin

cng vic c lp ph hp vi cc tiu ch XY2 c trnh by trung
thc v hp l, trn cc kha cnh trng yu. Trong hp ng dch v m
bo trc tip, kt lun ca kim ton vin c trnh by v i tng dch
v m bo v cc tiu ch.
- Trong mt hp ng dch v m bo c gii hn, kt lun ca kim ton vin
c trnh by di dng, da trn cc th tc thc hin, liu c cn tn ti cc
vn khin kim ton vin cho rng thng tin v i tng dch v m bo c
cn sai st trng yu hay khng, v d, Da trn cc th tc c thc hin v
bng chng thu thp c, chng ti khng thy c vn g khin chng ti cho
rng n v ABC khng tun th Lut XYZ, trn cc kha cnh trng yu.
Bo co dch v m bo c gii hn phi c ch k ca kim ton vin hnh
ngh l ngi i din theo php lut ca doanh nghip kim ton hoc ngi
c u quyn bng vn bn ca ngi i din theo php lut. Di ch k
phi ghi r h v tn, s Giy chng nhn ng k hnh ngh kim ton.
Ngi i din theo php lut hoc ngi c y quyn bng vn bn ca
ngi i din theo php lut c k bo co dch v m bo c gii hn
phi l thnh vin Ban Gim c ph trch tng th hp ng dch v m
bo c gii hn. Trn ch k ca ngi i din theo php lut ca doanh
nghip kim ton hoc ngi c y quyn phi ng du ca doanh nghip
kim ton (hoc chi nhnh) chu trch nhim pht hnh bo co.
- Kim ton vin c th chn "Bo co dng ngn hoc Bo co dng di
thun tin cho vic trao i mt cch hiu qu vi i tng s dng. Bo co
dng ngn thng ch bao gm nhng thnh phn c bn. Bo co dng di cn bao
gm cc thng tin khc v din gii khc nhau khng nh hng ti kt lun ca
kim ton vin. Ngoi cc thnh phn c bn, bo co dng di c th trnh by chi
tit cc iu khon ca hp ng dch v, tiu ch c s dng, cc pht hin lin
quan ti kha cnh c th ca dch v m bo, chi tit v nng lc v kinh nghim
ca kim ton vin v cc bn khc tham gia vo dch v m bo, trnh by v mc
210

trng yu v cc khuyn ngh trong mt s trng hp. Vic c a nhng thng tin
ny vo bo co hay khng ph thuc vo tm quan trng ca thng tin i vi i
tng s dng.
- Kt lun ca kim ton vin cn c trnh by ring, tch khi cc thng tin
hay gii thch khng nh hng n kt lun ca kim ton vin, nh on Vn
cn nhn mnh, Vn khc, cc pht hin lin quan n cc kha cnh c
th ca hp ng dch v m bo, cc khuyn ngh v thng tin b sung trong bo
co dch v m bo. Kim ton vin phi s dng t ng ch r rng cc on
Vn cn nhn mnh, Vn khc, cc pht hin, khuyn ngh v thng tin
b sung khng nhm mc ch lm nh hng n kt lun ca kim ton vin.
- Kim ton vin a ra kt lun khng phi l kt lun chp nhn ton phn
trong cc trng hp sau:
(a) Theo xt on chuyn mn ca kim ton vin, c gii hn phm vi trong

vic thc hin hp ng dch v v nh hng ca s gii hn ny c th l

trng yu. Trng hp ny, kim ton vin a ra kt lun ngoi tr hoc t
chi a ra kt lun. Trong mt s trng hp kim ton vin cn xem xt rt
khi hp ng dch v.
(b) Theo xt on chuyn mn ca kim ton vin, thng tin v i tng dch
v m bo c sai st trng yu. Trng hp ny, kim ton vin a ra kt
lun ngoi tr hoc kt lun tri ngc. i vi dch v m bo trc tip,
khi kim ton vin phi a ra kt lun v thng tin v i tng dch v
m bo v kim ton vin kt lun rng mt vi hoc ton b i tng
dch v m bo l khng ph hp vi cc tiu ch trn cc kha cnh trng
yu, th kim ton vin cn cn nhc a ra kt lun ngoi tr (hoc kt lun
tri ngc, nu ph hp).
- Kim ton vin a ra kt lun ngoi tr khi nh hng hoc nh hng c
th c ca mt vn l khng qu trng yu v khng lan ta ti mc phi hnh
thnh kt lun tri ngc hoc t chi a ra kt lun.
211

- Sau khi mt hp ng dch v m bo c chp nhn, nu kim ton

vin pht hin mt hoc mt s tin khng c p ng, kim ton vin phi
tho lun vn ny vi cc bn c trch nhim lin quan v xem xt liu:
(a) Vn c th c gii quyt kim ton vin c th chp nhn hay
khng;
(b) C thch hp tip tc thc hin dch v hay khng;
(c) C trnh by vn ny trn bo co dch v m bo hay khng v nu c
th cch thc trnh by vn ny nh th no.
- Sau khi chp nhn hp ng, nu kim ton vin pht hin thy mt s hoc
tt c cc tiu ch l khng ph hp, hoc i tng dch v m bo l khng
thch hp cho mt dch v m bo, kim ton vin cn xem xt rt khi hp ng
dch v nu vic rt khi l ph hp vi php lut v cc quy nh c lin quan.
Trng hp tip tc thc hin hp ng dch v, kim ton vin phi a ra:
(a) Kt lun ngoi tr hoc tri ngc, ty thuc vo mc trng yu v lan
ta ca vn , khi kim ton vin xt on thy cc tiu ch khng ph
hp hoc i tng dch v m bo khng thch hp, c th gy hiu
nhm cho cc i tng s dng; hoc
(b)

Kt lun ngoi tr hoc t chi a ra kt lun, ty thuc vo mc

trng yu v lan ta ca vn , da trn xt on chuyn mn ca
kim ton vin trong cc trng hp khc.

15. Cc vn khc
15.1. Trch nhim trao i thng tin khc
Cn c cc iu khon ca hp ng dch v v hon cnh c th khc ca hp
ng dch v, kim ton vin phi xem xt liu c bt k vn no m kim ton
vin thy cn phi trao i vi bn chu trch nhim, bn o lng hoc nh gi,
bn thu dch v, Ban qun tr hoc cc bn khc hay khng.
15.2. Ti liu, h s hp ng dch v
212

Ti liu, h s ca hp ng dch v m bo gm cc ghi chp lm c s

cho vic bo co dch v m bo khi ti liu, h s c lp mt cch kp thi,
y v thch hp cho php mt kim ton vin c kinh nghim nhng khng
tham gia hp ng dch v, c th hiu c:
(a) Ni dung, lch trnh v phm vi cc th tc thc hin ph hp vi cc
chun mc v dch v m bo, php lut v cc quy nh c lin quan;
(b) Kt qu ca cc th tc thc hin v cc bng chng thu thp c;
(c) Cc vn quan trng pht sinh trong qu trnh thc hin hp ng dch v,
cc kt lun t c v cc xt on chuyn mn quan trng t c cc
kt lun .
Ti liu, h s ca hp ng dch v m bo phi lu li cch thc kim
ton vin gii quyt bt k s khng nht qun no gia cc thng tin thu thp
c v cc kt lun cui cng ca kim ton vin lin quan n mt vn quan
trng.
15.3. Vic s dng khng ph hp tn ca kim ton vin
Mt kim ton vin b gn tn vi i tng dch v m bo, hoc vi thng
tin v i tng dch v m bo lin quan khi kim ton vin bo co v i
tng dch v m bo hoc ng vi vic s dng tn ca mnh cng vi i
tng dch v m bo, hoc vi thng tin v i tng dch v m bo c lin
quan. Nu kim ton vin khng b gn tn nh vy, cc bn th ba c th tha
nhn l kim ton vin khng c trch nhim lin quan. Nu kim ton vin nhn
thy mt bn ang s dng khng ph hp tn ca mnh gn vi i tng dch v
m bo hoc vi thng tin v i tng dch v m bo c lin quan th kim
ton vin cn phi yu cu bn dng ngay hnh vi ny. Kim ton vin cng
phi xem xt cc bc cn thit khc, v d thng bo cho i tng s dng l
bn th ba v vic s dng khng ph hp tn ca mnh, hoc tham kho kin
chuyn gia t vn php lut.

213

PH LC 01
MI QUAN H GIA CC CHUN MC
Ph lc ny minh ha phm vi, mi quan h gia Chun mc o c ngh nghip
k ton, kim ton, cc chun mc v dch v m bo v cc chun mc v dch
v lin quan.
Chun mc o c ngh nghip k ton, kim ton

Cc dch v phi tun th chun

mc

Cc dch v khng phi tun th chun

mc

Chun mc kim sot cht lng s 1 (VSQC1)

Khun kh Vit Nam v hp

ng dch v m bo
Dch v
kim
ton v
sot xt
thng
tin ti
chnh
qu kh
VSAs
100-999
Chun
mc kim
ton
Vit Nam

VSREs
20002699
Chun
mc
Vit Nam
v dch
v sot
xt

Dch
v
m
bo
khc

Dch
v
lin
quan

VSAEs
30003699
Chun
mc
Vit Nam
v hp
ng dch
v m
bo

VSRSs
40004699
Chun
mc
Vit Nam
v dch
v lin
quan

214

T
vn

Thu

Cc
dch
v
khc

PH LC 02

DCH V M BO CHNG THC V DCH V M BO TRC

TIP
Ph lc ny trnh by cc khc bit gia dch v m bo chng thc v dch v
m bo trc tip
01. Trong dch v m bo chng thc, bn o lng hoc nh gi khng phi
l kim ton vin, thc hin o lng hoc nh gi i tng dch v m
bo da trn cc tiu ch v kt qu ca cng vic ny l thng tin v i
tng dch v m bo. Thng tin v i tng dch v m bo c th
khng c phn nh mt cch y trong mi quan h gia i tng
dch v m bo v cc tiu ch, do c th b sai st hoc tim n sai st
trng yu. Vai tr ca kim ton vin trong dch v m bo chng thc l
thu thp y bng chng thch hp a ra kt lun v vic liu thng
tin v i tng dch v m bo, l kt qu ca bn o lng hoc nh
gi, c cn sai st trng yu hay khng.
02. Trong dch v m bo trc tip, kim ton vin o lng hoc nh gi i
tng dch v m bo da trn cc tiu ch v trnh by kt qu thng tin v
i tng dch v m bo cng vi bo co dch v m bo, hoc nh l
mt phn ca bo co dch v m bo. Kt lun ca kim ton vin trong
dch v m bo trc tip th hin kt qu ca vic o lng hoc nh gi
i tng dch v m bo da trn cc tiu ch. Trong mt s dch v m
bo trc tip, kt lun ca kim ton vin l mt phn hoc ton b thng tin
v i tng dch v m bo. Ty theo i tng dch v m bo th:
(a) Kt qu ca vic o lng hoc nh gi trong mt dch v m bo trc
tip c th tng t nh bo co do bn o lng hoc nh gi lp
trong mt dch v m bo chng thc. Tuy nhin trong cc trng hp
khc, kt qu ca cng vic (chnh l thng tin v i tng dch v m
bo) c th c trnh by trong on m t cc pht hin v c s cho

kt lun ca kim ton vin trong mt bo co dch v m bo dng di;

(b) Kim ton vin c th s dng d liu do ngi khc thu thp hoc tng
hp. V d, d liu c th thu thp t h thng thng tin ca bn chu
trch nhim.
03. Trong dch v m bo trc tip, ngoi vic o lng hoc nh gi i
tng dch v m bo, kim ton vin cng p dng cc k nng v k
thut m bo thu thp y bng chng thch hp nhm a ra kt
lun v vic liu thng tin v i tng dch v m bo c cn sai st trng
yu hay khng. Kim ton vin c th thu thp bng chng cng lc vi vic
o lng hoc nh gi i tng dch v m bo, nhng cng c th thu
thp trc hoc sau qu trnh o lng hoc nh gi.
04. Gi tr ca dch v m bo trc tip da trn s kt hp ca:
(a) Tnh c lp ca kim ton vin vi i tng dch v m bo, bn
thu dch v, i tng s dng v bn chu trch nhim, cho d kim
ton vin khng c lp vi thng tin v i tng dch v m bo v
kim ton vin l ngi lp v trnh by thng tin v i tng dch v
m bo ;
(b) Kim ton vin s dng k nng v k thut m bo khi o lng hoc
nh gi i tng dch v m bo vi bng chng thu thp c c cht
lng v s lng tng t nh thc hin trong mt dch v m bo
chng thc. Vic thu thp y bng chng thch hp l s phn bit gia
dch v m bo trc tip vi dch v tng hp thng tin ti chnh (Chun
mc Vit Nam v dch v lin quan s 4410 - Dch v tng hp thng tin
ti chnh).

PH LC 03
CC BN THAM GIA DCH V M BO
TRCH NHIM

Bn chu
trch nhim

O LNG/NH
GI
Bn o
lng/ nh
gi

M BO

Bn thu
dch v

Tiu
ch
i tng
dch v
m bo

Thng tin v i
tng dch v m
bo

iu khon hp
ng

Bo co dch v
m bo

i tng
s dng

Ngi hnh
ngh

01. Tt c cc hp ng dch v m bo phi c t nht 3 bn: Kim ton vin,

bn chu trch nhim v i tng s dng bo co dch v m bo. Ty
theo hon cnh c th ca hp ng dch v, dch v c thm bn o lng
hoc nh gi hoc bn thu dch v ring bit.
02. S trn minh ha vai tr ca cc bn lin quan n hp ng dch v m
bo, nh sau:

(a) Bn chu trch nhim l bn chu trch nhim v i tng dch v m

bo;
(b) Bn o lng hoc nh gi s dng cc tiu ch o lng hoc nh
gi i tng dch v m bo m kt qu to ra thng tin v i tng
dch v m bo;
(c) Bn thu dch v v kim ton vin tha thun v cc iu khon ca
hp ng dch v;
(d) Kim ton vin thu thp y bng chng thch hp a ra kt lun
nhm tng tin cy cho i tng s dng (m khng phi l bn chu
trch nhim) v thng tin v i tng dch v m bo.
(e) Cc i tng s dng a ra quyt nh trn c s thng tin v i
tng dch v m bo. Cc i tng s dng l cc c nhn, t chc,
hoc nhm ngi m kim ton vin cho l s s dng bo co dch v
m bo. Trong mt s trng hp, c th c nhng i tng s dng
bo co dch v m bo m khng phi l ngi c nhn ghi trn bo
co.
03. Vai tr ca cc bn tham gia c th hin nh sau:
(1) Ngoi kim ton vin, mi dch v m bo c t nht mt bn chu
trch nhim v cc i tng s dng;
(2) Kim ton vin khng th l bn chu trch nhim, bn thu dch v
hoc i tng s dng;
(3) i vi dch v m bo trc tip, kim ton vin cng c th l bn o
lng hoc nh gi;
(4) i vi dch v m bo chng thc, bn chu trch nhim hoc bn
khc nhng khng phi l kim ton vin, c th l bn o lng hoc
nh gi;
(5) Trng hp kim ton vin o lng hoc nh gi i tng dch v
m bo da trn cc tiu ch, th y l dch v m bo trc tip. c

im ca dch v m bo trc tip l khng th thay i thnh dch v

m bo chng thc bng cch mt bn khc c gi nh chu trch
nhim cho vic o lng hoc nh gi, v d, bn chu trch nhim nh
km mt bo co vi thng tin v i tng dch v m bo trong
tha nhn trch nhim i vi thng tin ny;
(6) Bn chu trch nhim c th l bn thu dch v;
(7) Trong nhiu dch v m bo chng thc, bn chu trch nhim cng c
th l bn o lng hoc nh gi v l bn thu dch v, v d, mt
n v thu kim ton vin thc hin mt dch v m bo v bo co
hot ng bn vng do chnh n v lp. V d v trng hp bn
chu trch nhim khng phi l bn o lng hoc nh gi l khi kim
ton vin c thu thc hin mt dch v m bo v bo co hot
ng bn vng ca mt cng ty t nhn do mt c quan qun l Nh
nc lp;
(8) i vi dch v m bo chng thc, bn o lng hoc nh gi
thng cung cp cho kim ton vin gii trnh bng vn bn v thng
tin v i tng dch v m bo. Trong mt s trng hp, kim ton
vin c th khng thu thp c bn gii trnh ny, v d, trng hp
bn thu dch v khng phi l bn o lng hoc nh gi;
(9) Bn chu trch nhim c th l mt trong nhng i tng s dng,
nhng khng phi l duy nht;
(10) Bn chu trch nhim, bn o lng hoc nh gi v cc i tng s
dng c th t cc n v khc nhau hoc cng mt n v. V d v
trng hp cc bn ny t cng mt n v nh, trng hp mt n v
c c cu t chc 2 tng, Ban qun tr c th thu thp s m bo v
cc thng tin do Ban Gim c n v cung cp. Mi quan h gia
bn chu trch nhim, bn o lng hoc nh gi v i tng s dng
cn phi c xem xt trong hon cnh c th ca hp ng dch v v
c th khc vi hiu bit thng thng v trch nhim. V d, Ban

Gim c ca n v (i tng s dng) c th thu kim ton vin

thc hin dch v m bo i vi mt kha cnh c th trong hot
ng ca mt chi nhnh, m hot ng thuc trch nhim trc tip
ca Gim c chi nhnh (bn chu trch nhim), tuy nhin, trch nhim
cui cng vn thuc v Ban Gim c;
(11) Bn thu dch v nu khng phi l bn chu trch nhim th c th l
i tng s dng dch v.
04. Kt lun ca kim ton vin phi c trnh by di cc dng:
(1) i tng dch v m bo v tiu ch p dng;
(2) Thng tin v i tng dch v m bo v tiu ch p dng; hoc
(3) Bo co ca bn c trch nhim lin quan.
05. Kim ton vin v bn c trch nhim lin quan c th tha thun vic p
dng cc quy nh v hng dn ca cc chun mc Vit Nam v hp ng
dch v m bo cho mt hp ng dch v khi khng c i tng s dng
bo co m bo no khc ngoi bn chu trch nhim, nhng tt c cc yu
cu khc ca cc chun mc Vit Nam v hp ng dch v m bo phi
c tha mn. Trng hp ny, bo co ca kim ton vin phi bao gm
on hn ch vic s dng bo co dch v m bo ch bao gm bn chu
trch nhim.

PH LC 04
PHN LOI I TNG DCH V M BO

Cc i tng dch v m bo c th c phn loi nh bng di y

km theo mt s v d. i vi nhng mc khng c v d th cc dch v m
bo ny thng khng yu cu thc hin nhng mc . Vic phn loi khng
nht thit phi y , cc mc cng khng nht thit phi loi tr ln nhau, v
mt s i tng dch v m bo hoc thng tin v i tng dch v m bo
c th c cc thnh phn nhiu hn mt loi, v d, bo co tng hp v bo co
trch nhim x hi s bao gm c thng tin qu kh v tng lai ln thng tin ti
chnh v phi ti chnh. Trong mt s trng hp, v d l thng tin v i tng
dch v m bo hoc l i tng dch v m bo hoc n thun ch l cc
cu hi m thng tin c th h tr hu ch hn trong trng hp .
Thng tin v:

Thng tin qu kh

Thng tin nh hng

Ti

Kt qu

tng lai
Bo co ti chnh c lp ph Dng tin d bo/d

chnh

hot

hp vi khun kh v lp v

ng
Tnh

trnh by bo co ti chnh
c p dng.

hnh

Tnh hnh ti chnh d

bo, d tnh.

ti chnh
Phi ti Hot
Bo co hiu ng nh knh;
chnh

tnh.

Mc gim kh thi d

ng/

Bo co kh nng bn vng;

kin do p dng cng

S dng

Cc ch s o lng hiu qu

ngh mi, hoc hn

ngun

cng vic KPIs;

lc/
Gi
thu
c

tr

Bo co s dng hiu qu cc
ngun lc;
Bo co gi tr thu c

ch hiu ng nh knh
bng cch trng thm
cy xanh;
Bo co v cc gii
php mang li gi

Thng tin v:
tng

Thng tin qu kh
tng xng vi chi ph b ra;

xng vi Bo co trch nhim x hi.

chi

Thng tin nh hng

tng lai
tr thu c tng
xng vi chi ph b ra.

ph

b ra
iu
kin

M t h thng/quy trnh thc

hin ti mt thi im;
c trng vt l, v d, kch

M t

thc ca ti sn i thu.
M t h thng kim sot ni

Thit k

b
Thit k cc kim sot ti mt Thit k cc kim sot

thng/
quy

t chc dch v.

trnh

d kin cho quy trnh

sn xut tng lai.

Hot

Hiu qu hot ng ca th

ng/

tc tuyn dng v o to

Thc

nhn vin.

Cc

hin
Tun

kha

th

cnh
hnh

php l hoc quy nh c th.

Hnh vi nh gi tnh hiu qu ca

vi

con
ngi
Khc

S tun th ca n v i vi
hp ng vay hoc yu cu

y Ban Kim ton.

S ph hp v mc ch ca
mt gi phn mm.

X. CHUN MC O C NGH NGHIP K TON, KIM TON

(Thng t s 70/2015/TT-BTC
ngy 08 thng 5 nm 2015 ca B Ti chnh)
PHN A- QUY NH CHUNG V CC NGUYN TC O C C
BN

1. Chun mc ny gm ba phn:
Phn A: Quy nh chung v cc nguyn tc o c c bn;
Phn B: p dng cho k ton vin, kim ton vin hnh ngh;
Phn C: p dng cho k ton vin, kim ton vin chuyn nghip trong doanh
nghip.

Phn A a ra cc nguyn tc o c c bn v ngh nghip k ton, kim

ton, ng thi, cung cp mt khun kh m k ton vin, kim ton vin
chuyn nghip phi p dng :
(a) Xc nh cc nguy c nh hng ti vic tun th cc nguyn tc
o c c bn;
(b) nh gi mc nghim trng ca cc nguy c ;
(c) p dng cc bin php bo v cn thit, nhm loi tr hoc lm
gim cc nguy c xung mc c th chp nhn c. Cc bin php
bo v l cn thit khi k ton vin, kim ton vin chuyn nghip
xc nh rng nguy c s khin cho mt bn th ba ph hp v
c y thng tin, sau khi xem xt cc s kin v tnh hung c
sn cho k ton vin, kim ton vin chuyn nghip ti thi im
, c th kt lun mt cch tng i chc chn rng cc nguyn
tc o c c bn b vi phm.
K ton vin, kim ton vin chuyn nghip phi s dng xt on chuyn
mn ca mnh trong vic p dng Chun mc ny.
Phn B v C hng dn vic p dng khun kh nu ti phn A trong cc
trng hp nht nh. Cc phn ny a ra mt s v d v cc bin php bo v
thch hp nhm khc phc cc nguy c nh hng ti vic tun th cc nguyn
tc o c c bn. Cc phn ny cng a ra cc tnh hung dn n cc nguy
c m khng bin php bo v no c th khc phc c, do vy, cn phi
trnh cc tnh hung hoc mi quan h .
Phn B p dng cho k ton vin, kim ton vin hnh ngh. Phn C p
dng cho k ton vin, kim ton vin chuyn nghip trong doanh nghip. Tuy
vy, k ton vin, kim ton vin hnh ngh cng c th tham kho Phn C
trong mt s tnh hung nht nh.
Vic s dng t phi; cn phi trong Chun mc ny nhn mnh yu
cu m theo , k ton vin, kim ton vin chuyn nghip hay doanh nghip
dch v k ton, doanh nghip kim ton (sau y gi tt l doanh nghip k
ton, kim ton) phi tun th, tr cc trng hp ngoi l c nu r trong
Chun mc ny.
Trong Chun mc o c ngh nghip k ton, kim ton, cc thut ng
lin quan n i tng, phm vi p dng Chun mc ny c hiu nh sau:
Doanh nghip k Gm:
ton, kim ton
(a) Mt doanh nghip c iu kin kinh doanh dch v
k ton, kim ton hoc c nhn iu kin kinh
doanh dch v k ton theo php lut v cc quy nh
c lin quan;
(b) Mt t chc c quyn kim sot i vi cc i tng
nu ti mc (a);

(c) Mt t chc chu s kim sot ca cc i tng nu ti

mc (a).
K ton vin,
kim ton vin
chuyn nghip

L c nhn c t chc c thm quyn cp Chng ch kim

ton vin hoc Chng ch hnh ngh k ton.

K ton vin,
kim ton vin
chuyn nghip
trong doanh
nghip

L k ton vin, kim ton vin chuyn nghip lm vic

trong cc doanh nghip thuc cc lnh vc nh thng mi,
cng nghip, dch v, lnh vc cng, gio dc, lnh vc phi
li nhun, c quan qun l hoc t chc ngh nghip.

K ton vin,
kim ton vin
hnh ngh

L k ton vin, kim ton vin chuyn nghip lm vic

trong doanh nghip k ton, kim ton cung cp cc dch v
chuyn mn nh k ton, kim ton, thu hoc t vn. Thut
ng ny c p dng cho c c nhn v doanh nghip k
ton, kim ton.

Cc thut ng khc xem trong Chun mc o c ngh nghip k ton,

kim ton.
2. Cc nguyn tc o c c bn
K ton vin, kim ton vin chuyn nghip phi tun th cc nguyn tc
o c c bn sau (on 100.5 v cc Chng t 110 - 150):
2.1. Tnh chnh trc: Phi thng thn, trung thc trong tt c cc mi quan
h chuyn mn v kinh doanh;
Nguyn tc v tnh chnh trc yu cu tt c k ton vin, kim ton vin
chuyn nghip phi thng thn v trung thc trong tt c cc mi quan h
chuyn mn v kinh doanh. Tnh chnh trc cng yu cu vic hnh x mt cch
cng bng v ng tin cy.
K ton vin, kim ton vin chuyn nghip khng c b gn tn vi cc
bo co, t khai, thng bo hoc cc thng tin khc m h cho rng cc thng tin
:
(a) C sai st trng yu hoc gy hiu nhm;
(b) c a ra mt cch thiu thn trng; hoc
(c) B st hoc che y nhng thng tin cn thit m vic b st hoc
che y c th dn ti vic thng tin b hiu nhm.
Khi k ton vin, kim ton vin chuyn nghip nhn thy h ang b gn
tn vi cc thng tin ny, h phi tin hnh cc bc cn thit chm dt vic
b gn tn vi cc thng tin .
K ton vin, kim ton vin chuyn nghip c coi l khng vi phm quy

nh nu trn, nu h cung cp mt bo co c kt lun khng phi l chp nhn

ton phn m t cho nhng vn nu trn.
2.2. Tnh khch quan: Khng cho php s thin v, xung t li ch hoc
bt c nh hng khng hp l no chi phi cc xt on chuyn mn v kinh
doanh ca mnh;
Nguyn tc v tnh khch quan yu cu tt c k ton vin, kim ton vin
chuyn nghip khng s thin v, xung t li ch hoc nh hng khng hp l
ca nhng i tng khc chi phi cc xt on chuyn mn hay kinh doanh ca
mnh.
K ton vin, kim ton vin chuyn nghip c th gp nhng tnh hung
nh hng ti tnh khch quan. Vic xc nh v ch r tt c cc tnh hung l
khng kh thi. K ton vin, kim ton vin chuyn nghip khng c thc hin
hot ng chuyn mn hoc cung cp dch v chuyn mn nu gp phi mt tnh
hung hoc mt mi quan h to ra s thin v hoc nh hng khng hp l n
xt on chuyn mn ca mnh lin quan n dch v .
2.3. Nng lc chuyn mn v tnh thn trng: Th hin, duy tr s hiu bit
v k nng chuyn mn cn thit nhm m bo rng khch hng hoc ch
doanh nghip c cung cp dch v chuyn mn c cht lng da trn nhng
kin thc mi nht v chuyn mn, php lut v k thut, ng thi hnh ng
mt cch thn trng v ph hp vi cc chun mc ngh nghip v k thut
c p dng;
Nguyn tc v nng lc chuyn mn v tnh thn trng yu cu tt c k
ton vin, kim ton vin chuyn nghip phi:
(a) Duy tr kin thc v k nng chuyn mn mc cn thit m
bo cung cp dch v chuyn mn t cht lng cho khch hng
hoc ch doanh nghip;
(b) Hnh ng thn trng theo cc quy nh ti chun mc ngh nghip
v k thut ph hp khi cung cp cc hot ng hoc dch v
chuyn mn.
- cung cp dch v chuyn mn t cht lng, k ton vin, kim ton
vin chuyn nghip phi thc hin cc xt on hp l khi p dng kin thc v
k nng chuyn mn trong vic thc hin dch v . Nng lc chuyn mn
c hnh thnh thng qua 2 giai on: t c nng lc chuyn mn v duy
tr nng lc chuyn mn.
- Vic tr nng lc chuyn mn i hi k ton vin, kim ton vin chuyn
nghip phi hiu v nm c nhng kin thc mi nht v k thut, chuyn
mn v ngnh ngh kinh doanh c lin quan. Vic cp nht kin thc chuyn
mn gip k ton vin, kim ton vin chuyn nghip pht trin v duy tr kh
nng cung cp dch v t cht lng trong mi trng lm vic chuyn nghip.
- S thn trng bao gm trch nhim hnh ng ph hp vi cc yu cu
ca cng vic mt cch cn thn, k lng v kp thi.

- K ton vin, kim ton vin chuyn nghip phi tin hnh cc bc thch
hp m bo rng cc nhn vin thuc quyn qun l v mt chuyn mn ca
h c o to v gim st thch hp.
- Khi thch hp, k ton vin, kim ton vin chuyn nghip phi thng bo
cho khch hng, ch doanh nghip hoc i tng s dng dch v hoc hot
ng ca h bit v cc hn ch vn c ca cc dch v hoc hot ng .
2.4. Tnh bo mt: Phi bo mt thng tin c c t cc mi quan h
chuyn mn v kinh doanh, v vy, khng c tit l bt c thng tin no cho
bn th ba khi cha c s ng ca bn c thm quyn, tr khi c quyn
hoc ngha v phi cung cp thng tin theo yu cu ca php lut hoc c quan
qun l hoc t chc ngh nghip, v cng nh khng c s dng thng tin v
li ch c nhn ca k ton vin, kim ton vin chuyn nghip hoc ca bn th
ba;
Nguyn tc v tnh bo mt yu cu k ton vin, kim ton vin chuyn
nghip khng c:
(a) Tit l cc thng tin c c t mi quan h chuyn mn v kinh
doanh ra ngoi doanh nghip k ton, kim ton hay doanh nghip,
t chc ni h lm vic khi cha c s ng ca ngi c thm
quyn, tr khi c quyn hoc ngha v phi cng b theo quy nh
ca php lut hoc hng dn ca t chc ngh nghip;
(b) S dng nhng thng tin mt c c t mi quan h chuyn mn
v kinh doanh phc v li ch c nhn hay li ch ca bn th ba.
- K ton vin, kim ton vin chuyn nghip phi duy tr s bo mt thng
tin ngay c trong mi trng ngoi cng vic, phi cnh gic vi ri ro tit l
thng tin mt cch khng c , c bit i vi cc i tc thn thit trong cng
vic kinh doanh hoc i vi thnh vin c quan h gia nh gn gi hoc trc
tip.
- K ton vin, kim ton vin chuyn nghip phi (i) duy tr s bo mt
thng tin c c t khch hng tim nng hoc n v ni h c kh nng c
tuyn dng trong tng lai v (ii) phi duy tr s bo mt thng tin trong ni b
doanh nghip k ton, kim ton hoc doanh nghip, t chc ni h lm vic.
- K ton vin, kim ton vin chuyn nghip phi tin hnh cc bc hp
l m bo rng cc nhn vin thuc quyn qun l ca h, nhng ngi
cung cp kin t vn hoc h tr h cng tn trng trch nhim bo mt ca
k ton vin, kim ton vin chuyn nghip .
- Vic tun th cc nguyn tc v tnh bo mt vn cn thit ngay c sau khi
k ton vin, kim ton vin chuyn nghip kt thc mi quan h vi khch
hng hay ch doanh nghip. Khi mt k ton vin, kim ton vin chuyn
nghip thay i n v lm vic hay tip nhn mt khch hng mi th h c th
s dng cc kinh nghim lm vic trc nhng khng c s dng hay tit
l bt k thng tin mt no thu thp c hoc nhn c t cc mi quan h

chuyn mn hay kinh doanh trc .

- Sau y l nhng trng hp m k ton vin, kim ton vin chuyn
nghip c yu cu hoc c th c yu cu cung cp thng tin mt hoc vic
cung cp thng tin l thch hp:
(a) Vic cung cp thng tin c php lut cho php v c khch
hng hoc ch doanh nghip chp thun;
(b) Vic cung cp thng tin theo yu cu ca php lut, v d: Cung cp
ti liu hoc chng c khc trong qu trnh t tng hoc cung cp
thng tin cho c quan c thm quyn thch hp v mt hnh vi vi
phm php lut b pht hin;
(c) C quyn hoc ngha v chuyn mn phi cung cp, m quyn v
ngha v ny khng b cm theo quy nh ca php lut, nhm:
(i) Tun th quy trnh sot xt cht lng ca t chc ni h l
thnh vin hoc t chc ngh nghip;
(ii) Cung cp thng tin cho qu trnh cht vn hoc kim tra ca t
chc ngh nghip ni h l thnh vin hoc c quan c thm quyn;
(iii) Bo v quyn li ca k ton vin, kim ton vin chuyn
nghip trong qu trnh t tng; hoc
(iv) Tun th cc quy nh ca chun mc v chuyn mn v yu
cu v o c.
- Khi quyt nh c nn cung cp thng tin mt hay khng, k ton vin,
kim ton vin chuyn nghip cn xem xt cc vn sau:
(1) Liu quyn li ca cc bn, bao gm c bn th ba m quyn li ca
h c th b nh hng, c b tn hi hay khng nu khch hng hoc
ch doanh nghip ng k ton vin, kim ton vin chuyn
nghip cung cp thng tin;
(2) Liu k ton vin, kim ton vin chuyn nghip c bit v c chng
c r rng, trong iu kin thc t cho php v cc thng tin lin quan
hay khng. Khi khng c chng c r rng cho cc s kin, khng c
y thng tin hoc khng c bng chng cho cc kt lun, k
ton vin, kim ton vin chuyn nghip phi s dng xt on
chuyn mn xc nh hnh thc cung cp thng tin, nu quyt nh
cung cp;
(3) Cch thc cng b thng tin ph hp v i tng tip nhn thng tin
;
(4) Liu i tng tip nhn thng tin c phi l i tng ph hp
khng.
2.5. T cch ngh nghip: Phi tun th php lut v cc quy nh c lin

quan, trnh bt k hnh ng no lm gim uy tn ngh nghip ca mnh.

Nguyn tc v t cch ngh nghip yu cu k ton vin, kim ton vin

chuyn nghip phi tun th php lut v cc quy nh c lin quan v trnh
bt k hnh vi no m h bit hoc cn phi bit rng s lm gim uy tn ngh
nghip ca mnh. l cc hnh vi khin cho bn th ba ph hp v c y
thng tin, sau khi xem xt cc s kin v tnh hung sn c cho k ton vin,
kim ton vin chuyn nghip ti thi im , c th kt lun mt cch tng
i chc chn rng nhng hnh vi c nh hng tiu cc n uy tn ngh
nghip.
K ton vin, kim ton vin chuyn nghip phi trnh lm gim uy tn
ngh nghip khi qung b v bn thn v cng vic ca mnh. K ton vin,
kim ton vin chuyn nghip phi trung thc, thng thn v khng c:
(a) Cng iu v cc dch v m h c th thc hin, v trnh hay
kinh nghim ca bn thn; hoc
(b) a ra nhng thng tin, gii thiu lm mt uy tn hay a ra nhng
so snh khng c cn c v cng vic ca cc bn khc.
3. Phng php tip cn da trn khun kh (on 100.6 100.11)
3.1. Mi trng lm vic ca k ton vin, kim ton vin chuyn nghip
c th lm pht sinh cc nguy c c th i vi vic tun th cc nguyn tc o
c c bn. Vic xc nh tt c cc tnh hung c th lm pht sinh nguy c i
vi vic tun th cc nguyn tc o c c bn v a ra nhng bin php bo
v thch hp l iu khng th. Hn na, bn cht ca mi hp ng v cng
vic c giao c th khc nhau, do , cc nguy c pht sinh cng s khc
nhau v i hi nhng bin php bo v khc nhau. V vy, Chun mc ny xy
dng mt khun kh, trong yu cu k ton vin, kim ton vin chuyn
nghip xc nh, nh gi v khc phc cc nguy c nh hng ti vic tun th
cc nguyn tc o c c bn. Phng php tip cn da trn khun kh s h
tr k ton vin, kim ton vin chuyn nghip trong vic tun th cc yu cu
v o c ca Chun mc ny v trong vic thc hin trch nhim hot ng v
li ch ca cng chng. Chun mc ny cp n rt nhiu tnh hung c th
lm pht sinh nguy c nh hng n vic tun th cc nguyn tc o c c
bn v khng cho php mt k ton vin, kim ton vin chuyn nghip thc
hin mt hnh vi, k c khi hnh vi khng b cm mt cch c th.
3.2. Khi k ton vin, kim ton vin chuyn nghip xc nh c cc nguy
c nh hng n vic tun th cc nguyn tc o c c bn v da trn vic
nh gi cc nguy c , xc nh rng nguy c khng mc c th chp nhn
c, k ton vin, kim ton vin chuyn nghip phi xc nh liu c bin php
bo v no thch hp khng v c th p dng cc bin php loi tr hoc
lm gim nguy c xung mc c th chp nhn c hay khng. a ra kt
lun ny, k ton vin, kim ton vin chuyn nghip phi s dng xt on chuyn
mn v cn nhc xem liu mt bn th ba ph hp v c y thng tin, sau khi
xem xt cc s kin v tnh hung c sn cho k ton vin, kim ton vin chuyn
nghip ti thi im , c th kt lun mt cch tng i chc chn rng cc
nguy c s c loi tr hoc lm gim xung mc c th chp nhn c bng

cch p dng cc bin php bo v, sao cho cc nguyn tc o c c bn khng

b vi phm hay khng.
3.3. K ton vin, kim ton vin chuyn nghip phi nh gi nguy c nh
hng ti vic tun th cc nguyn tc o c c bn trong cc tnh hung hay
cc mi quan h khi bn thn k ton vin, kim ton vin chuyn nghip bit
hoc c cho l phi bit cc tnh hung v mi quan h ny.
3.4. K ton vin, kim ton vin chuyn nghip s phi da vo cc yu t
nh lng v nh tnh trong vic nh gi mc nghim trng ca nguy c.
Khi p dng Chun mc ny, k ton vin, kim ton vin chuyn nghip c th
gp phi nhng tnh hung m trong nguy c khng th b loi tr hoc lm
gim xung mc c th chp nhn c, hoc do nguy c qu nghim trng,
hoc do khng c hoc khng th p dng c bin php bo v thch hp.
Trong tnh hung nh vy, k ton vin, kim ton vin chuyn nghip phi t
chi hoc chm dt vic cung cp dch v hoc, nu cn thit, ngng cung cp
dch v (trong trng hp ca k ton vin, kim ton vin hnh ngh) hoc
ngng lm vic vi doanh nghip (trong trng hp k ton vin, kim ton
vin chuyn nghip trong doanh nghip).
3.5. Chng 290 v 291 Chun mc ny quy nh v hng dn cc iu
khon m kim ton vin hnh ngh phi tun th khi pht hin cc vi phm v
tnh c lp theo quy nh ca Chun mc ny. Khi kim ton vin hnh ngh
pht hin ra vic vi phm bt c quy nh no khc ca Chun mc ny, kim
ton vin hnh ngh phi nh gi mc nghim trng ca vi phm v nh
hng ca vi phm n vic tun th cc nguyn tc o c c bn. Kim
ton vin hnh ngh phi s dng tt c cc bin php ph hp ngay khi c th,
gii quyt mt cch tha ng hu qu ca vi phm. Kim ton vin hnh
ngh phi xc nh liu c cn bo co vi phm ny cho nhng ngi c th b
nh hng bi vi phm, t chc ngh nghip ni h l thnh vin, c quan qun
l hoc c quan gim st c lin quan hay khng.
3.6. Khi mt k ton vin, kim ton vin chuyn nghip gp phi tnh
hung bt thng m vic p dng cc quy nh c th trong Chun mc ny s
dn n mt kt qu sai lch hoc kt qu khng v li ch ca cng chng th k
ton vin, kim ton vin chuyn nghip cn phi tham kho kin t vn ca
t chc ngh nghip ni h l thnh vin hay c quan qun l c lin quan.
4. Cc nguy c v bin php bo v (on 100.12- 100.16)
4.1. Nguy c c th pht sinh t cc mi quan h v tnh hung khc nhau.
Khi mt mi quan h hoc tnh hung lm pht sinh nguy c, nguy c c th
nh hng, hoc c th c coi l nh hng ti vic tun th cc nguyn tc
o c c bn ca k ton vin, kim ton vin chuyn nghip. Mt tnh hung
hoc mi quan h c th lm pht sinh nhiu hn mt nguy c, v mt nguy c
c th gy nh hng ti vic tun th nhiu hn mt nguyn tc o c c
bn. Cc nguy c s thuc t nht mt trong cc loi sau y:
(a) Nguy c do t li: Nguy c khi li ch ti chnh hoc li ch khc gy nh

hng ti xt on hay hnh x ca k ton vin, kim ton vin chuyn

nghip;
(b) Nguy c t kim tra: Nguy c khi mt k ton vin, kim ton vin
chuyn nghip khng nh gi c mt cch hp l kt qu xt on
chuyn mn hay kt qu dch v do chnh h hoc do mt c nhn khc
trong doanh nghip k ton, kim ton hoc trong doanh nghip, t chc
ni h lm vic thc hin trc , m k ton vin, kim ton vin
chuyn nghip s da vo hnh thnh xt on khi thc hin cc
hot ng hin ti hoc cung cp dch v hin ti ca mnh;
(c) Nguy c v s bo cha: Nguy c khi mt k ton vin, kim ton vin
chuyn nghip tm cch bnh vc khch hng hoc doanh nghip, t chc
ni mnh lm vic ti mc lm nh hng ti tnh khch quan ca bn
thn;
(d) Nguy c t s quen thuc: Nguy c gy ra do quan h lu di hoc thn
thit vi khch hng hoc doanh nghip, t chc ni mnh lm vic,
khin k ton vin, kim ton vin chuyn nghip d thng cm cho
quyn li hoc d dng chp nhn cho vic lm ca h;
(e) Nguy c b e da: Nguy c k ton vin, kim ton vin chuyn nghip
b ngn cn hnh x mt cch khch quan do cc e da c thc hoc do
cm nhn thy, bao gm sc p gy nh hng khng hp l n k ton
vin, kim ton vin chuyn nghip.
Phn B ca Chun mc ny hng dn v cc nguy c nu trn i vi
k ton vin, kim ton vin hnh ngh v Phn C ca Chun mc ny hng
dn v cc nguy c ny i vi k ton vin, kim ton vin chuyn nghip
trong doanh nghip. Tuy vy, cng c th tham kho Phn C trong mt s tnh
hung nht nh.
4.2. Cc bin php bo v l cc hnh ng hoc phng php khc nhm
loi tr hoc lm gim cc nguy c xung mc c th chp nhn c. Cc bin
php bo v gm hai nhm sau:
(a) Cc bin php bo v do t chc ngh nghip quy nh, do php
lut v cc quy nh c lin quan iu chnh;
(b) Cc bin php bo v c xy dng trong mi trng lm vic.
- Cc bin php bo v do t chc ngh nghip quy nh, do php lut v
cc quy nh c lin quan iu chnh, gm:
(1) Cc yu cu v hc vn, o to v kinh nghim lm vic trong lnh
vc k ton, kim ton;
(2) Cc yu cu v cp nht kin thc chuyn mn;
(3) Cc quy nh v qun tr doanh nghip;
(4) Cc chun mc ngh nghip;

(5)

S gim st ca t chc ngh nghip hoc c quan qun l v cc

hnh thc k lut;

(6) Sot xt c lp do bn th ba c trao quyn hp php thc hin

i vi cc bo co, t khai, thng bo hay thng tin do k ton
vin, kim ton vin chuyn nghip cung cp.
- Phn B v C ca Chun mc ny hng dn cc bin php bo v c
xy dng trong mi trng lm vic ca k ton vin, kim ton vin hnh ngh
v k ton vin, kim ton vin chuyn nghip trong doanh nghip.
4.3. Cc bin php bo v nht nh c th lm tng tnh chc chn ca vic
xc nh hoc ngn chn nhng hnh vi phi o c. Cc bin php bo v ny
do t chc ngh nghip, php lut, c quan qun l hay t chc ni k ton vin,
kim ton vin chuyn nghip lm vic a ra, bao gm:
(1) C ch tip nhn, gii quyt khiu ni cng khai v hiu qu ca t
chc m k ton vin, kim ton vin chuyn nghip lm vic, t
chc ngh nghip hoc c quan qun l, cho php cc nhn vin, ch
doanh nghip v cng chng phn nh v cc hnh vi khng chuyn
nghip hoc phi o c;
(2) Quy nh r rng v trch nhim bo co cc vi phm yu cu v
o c.
5. Xung t v li ch (on 100.17 100.18)
K ton vin, kim ton vin chuyn nghip c th gp phi xung t v li
ch trong khi thc hin hot ng chuyn mn. Xung t v li ch c th lm
pht sinh nguy c nh hng n tnh khch quan v cc nguyn tc o c c
bn khc. Cc nguy c ny c th pht sinh khi:
(1) K ton vin, kim ton vin chuyn nghip thc hin hot ng
chuyn mn lin quan n mt vn c th cho hai hoc nhiu
bn b xung t v li ch lin quan n vn ; hoc
(2) Li ch ca k ton vin, kim ton vin chuyn nghip lin quan n
mt vn c th b xung t vi li ch ca bn s dng dch v
chuyn mn do k ton vin, kim ton vin chuyn nghip cung cp
lin quan n vn .
Phn B v C ca Chun mc ny s ln lt tho lun v xung t v li
ch i vi k ton vin, kim ton vin hnh ngh v k ton vin, kim ton
vin chuyn nghip trong doanh nghip.
6. Cch gii quyt nhng xung t v o c (on 100.19 100.24)
- K ton vin, kim ton vin chuyn nghip c th phi gii quyt nhng
xung t lin quan n vic tun th cc nguyn tc o c c bn.
- Khi bt u qu trnh gii quyt xung t mt cch chnh thc hay khng
chnh thc, k ton vin, kim ton vin chuyn nghip cn xem xt cc yu t
sau y mt cch ring r hoc trong mi quan h vi cc yu t c lin quan:

(a) Cc s kin c lin quan;

(b) Cc vn o c c lin quan;
(c) Cc nguyn tc o c c bn c lin quan n vn ang c gii
quyt;
(d) Cc th tc ni b c thit lp;
(e) Cc gii php thay th.
Sau khi xem xt cc yu t c lin quan, k ton vin, kim ton vin
chuyn nghip phi xc nh cch gii quyt thch hp sau khi cn nhc hu
qu ca tng gii php kh thi. Nu vn khng gii quyt c, k ton vin,
kim ton vin chuyn nghip c th tham kho kin nhng ngi thch hp
trong doanh nghip k ton, kim ton hoc doanh nghip, t chc ni h lm
vic c h tr tm ra gii php.
- Khi gp phi vn lm pht sinh xung t vi t chc hoc trong ni
b t chc , k ton vin, kim ton vin chuyn nghip phi quyt nh xem
c nn tham kho kin BQT ca t chc , nh l Hi ng Qun tr hoc y
ban Kim ton hay khng.
- bo v quyn li ca mnh, k ton vin, kim ton vin chuyn
nghip nn ghi chp li ni dung, bn cht ca vn , chi tit cuc tho lun v
cc quyt nh c lin quan n vn .
- Khi khng th gii quyt c cc xung t nghim trng, k ton vin,
kim ton vin chuyn nghip c th tham kho kin t vn ca t chc ngh
nghip c lin quan hoc chuyn gia t vn php lut. Nhn chung, k ton vin,
kim ton vin chuyn nghip c th c hng dn v cc vn o c m
khng vi phm nguyn tc bo mt, bng cch khng nu tn ca khch hng khi
tho lun vi t chc ngh nghip c lin quan hoc s dng c quyn bo v do
php lut quy nh khi tho lun vi chuyn gia t vn php lut. K ton vin,
kim ton vin chuyn nghip c th tham kho kin ca chuyn gia t vn
php lut trong nhiu trng hp khc nhau.
- Sau khi s dng tt c cc gii php c th, nu xung t v o c vn
khng c gii quyt th k ton vin, kim ton vin chuyn nghip phi chm
dt mi lin quan n cc vn lm pht sinh xung t , nu c th. K ton
vin, kim ton vin chuyn nghip phi xc nh liu vic rt khi nhm thc
hin hp ng dch v hoc cng vic c th, hoc t chi thc hin hp ng
dch v, hoc thi vic doanh nghip k ton, kim ton hay doanh nghip, t
chc ni h lm vic c thch hp hay khng.
7. Tho lun vi Ban qun tr ca khch hng (on 100.25)
Khi tho lun vi BQT ca khch hng theo quy nh ca Chun mc ny, ty
thuc vo bn cht v mc quan trng ca tnh hung v vn cn tho lun,
k ton vin, kim ton vin chuyn nghip hoc doanh nghip k ton, kim ton
phi xc nh (cc) c nhn ph hp trong b my qun tr ca khch hng tho

lun. Nu k ton vin, kim ton vin chuyn nghip hoc doanh nghip k ton,
kim ton trao i vi mt b phn ca BQT ca khch hng, v d nh y ban
Kim ton hoc mt c nhn, k ton vin, kim ton vin chuyn nghip hoc
doanh nghip k ton, kim ton phi nh gi s cn thit ca vic trao i vn
vi ton b BQT ca khch hng BQT ca khch hng c cung cp thng tin
y .
PHN B - P DNG CHO K TON VIN, KIM TON VIN HNH
NGH
I. Qui nh chung
1. Gii thiu
Phn B ca Chun mc ny hng dn vic p dng khun kh quy nh
trong Phn A vo mt s tnh hung c th m k ton vin, kim ton vin hnh
ngh gp phi. Phn ny s khng hng dn tt c cc tnh hung v cc mi
quan h lm pht sinh hoc c th lm pht sinh nguy c k ton vin, kim ton
vin hnh ngh khng tun th cc nguyn tc o c c bn. K ton vin,
kim ton vin hnh ngh c khuyn khch lun cnh gic vi nhng tnh
hung v mi quan h nh vy.
K ton vin, kim ton vin hnh ngh khng c c tnh tham gia bt
k mt loi hnh kinh doanh, cng vic hay hot ng no lm hoc c th lm
nh hng n tnh chnh trc, khch quan, uy tn ngh nghip v iu c th
dn ti s mu thun vi cc nguyn tc o c c bn.
2. Nguy c v bin php bo v (on 200.3 -200.15)
C rt nhiu tnh hung v mi quan h c th lm pht sinh nguy c
khng tun th cc nguyn tc o c c bn. Bn cht v mc nghim
trng ca cc nguy c l khc nhau ty thuc vo vic liu nguy c ny pht
sinh trong qu trnh cung cp dch v cho: (i) Khch hng kim ton hay khng
v liu khch hng c phi l n v c li ch cng chng hay khng; (ii)
Khch hng s dng dch v m bo m khng phi l khch hng kim ton
hay khng; (iii) Khch hng s dng dch v phi m bo hay khng.
2.1. Phn loi cc nguy c v cc trng hp c th lm pht sinh nguy
c:
Cc nguy c c phn loi nh sau:
(a) Nguy c do t li;
(b) Nguy c t kim tra;
(c) Nguy c v s bo cha;
(d) Nguy c t s quen thuc;
(e) Nguy c b e da.

- V d v cc trng hp c th lm pht sinh nguy c do t li, bao gm:

(1) Thnh vin nhm thc hin dch v m bo c li ch ti chnh
trc tip ti khch hng s dng dch v m bo;
(2) Doanh nghip k ton, kim ton qu ph thuc vo ph dch v t
khch hng;
(3) Thnh vin nhm thc hin dch v m bo c quan h kinh doanh
mt thit vi khch hng s dng dch v m bo;
(4) Doanh nghip k ton, kim ton qu quan tm ti kh nng b mt
khch hng quan trng;
(5) Thnh vin nhm kim ton c thng lng vi khch hng kim
ton v c hi lm vic ti mt v tr c th ti khch hng kim
ton ny;
(6) Doanh nghip kim ton cung cp dch v m bo trn c s c
tha thun v ph tim tng;
(7) K ton vin, kim ton vin hnh ngh pht hin c s nhm ln
ng k khi nh gi kt qu mt dch v chuyn mn do chnh
thnh vin ca doanh nghip k ton, kim ton ni h lm vic
cung cp trc .
- V d v cc trng hp c th lm pht sinh nguy c t kim tra, bao
gm:
(1) Doanh nghip kim ton a ra bo co dch v m bo v hiu
qu hot ng ca h thng ti chnh sau khi thit k v trin khai
h thng ;
(2) Doanh nghip kim ton chun b thng tin ti chnh l i tng
dch v m bo;
(3) Thnh vin nhm thc hin dch v m bo nm trc lin k
hoc hin ang l Gim c, nhn s cp cao ca khch hng ;
(4) Thnh vin nhm thc hin dch v m bo nm trc lin k
hoc hin ang l nhn s ch cht ca khch hng s dng dch v
m bo, c th gy nh hng ng k ti i tng dch v m
bo;
(5) Doanh nghip kim ton ng thi thc hin dch v khc cho
khch hng s dng dch v m bo c th gy nh hng trc
tip ti thng tin v i tng dch v m bo.
- V d v cc trng hp c th lm pht sinh nguy c v s bo cha,
bao gm:
(1) Doanh nghip kim ton gip qung b cc loi c phiu ca khch
hng kim ton;

(2) Kim ton vin hnh ngh l ngi bo cha i din cho khch
hng kim ton trong v kin hoc khi gii quyt cc tranh chp vi
bn th ba.
- V d v cc trng hp c th lm pht sinh nguy c t s quen thuc, bao
gm:
(1) Thnh vin nhm thc hin hp ng dch v c quan h gia nh
gn gi hoc trc tip vi Gim c, nhn s cp cao ca khch
hng;
(2) Thnh vin nhm thc hin hp ng dch v c quan h gia nh
gn gi hoc trc tip vi nhn s ch cht c nh hng ng k
i vi i tng dch v m bo;
(3) Gim c, nhn s cp cao c nh hng ng k ti i tng
dch v m bo hin ti l thnh vin BG ph trch tng th hp
ng dch v;
(4) K ton vin, kim ton vin hnh ngh nhn qu biu hoc nhn
s u i t khch hng, tr trng hp c gi tr nh;
(5) Nhn s cp cao ca doanh nghip kim ton cung cp dch v
trong nhiu nm cho khch hng s dng dch v m bo.
- V d v cc trng hp c th lm pht sinh nguy c b e da, bao gm:
(1) Doanh nghip k ton, kim ton b khch hng e da chm dt
hp ng dch v;
(2) Khch hng kim ton e da s khng k hp ng dch v phi
m bo khc nu doanh nghip kim ton khng ng vi khch
hng v cch thc x l k ton cho mt giao dch c th;
(3) Doanh nghip k ton, kim ton b khch hng e da khi t;
(4) Doanh nghip k ton, kim ton b p lc gim phm vi cng vic
mt cch khng hp l nhm gim ph;
(5) K ton vin, kim ton vin hnh ngh chu sc p phi ng
vi nhn vin ca khch hng c chuyn mn cao hn trong mt
lnh vc c th;
(6) K ton vin, kim ton vin hnh ngh b lnh o doanh nghip
mnh e da s khng thng chc tr khi phi ng vi cch x
l khng ph hp cc nghip v k ton ca khch hng.
2.2. Cc bin php bo v
Cc bin php bo v c th loi tr hoc lm gim nguy c xung mc
c th chp nhn c gm hai loi:
(a) Cc bin php bo v do t chc ngh nghip quy nh, do php
lut v cc quy nh c lin quan iu chnh;

(b) Cc bin php bo v c xy dng trong mi trng lm vic.

on 100.14 Phn A Chun mc ny a ra mt s v d v cc bin php bo
v do t chc ngh nghip quy nh, do php lut v cc quy nh c lin quan iu
chnh.
K ton vin, kim ton vin hnh ngh phi s dng xt on chuyn
mn xc nh phng php hp l nht nhm x l vi cc nguy c cao hn
mc c th chp nhn c, bng cch p dng bin php bo v loi tr hay
lm gim cc nguy c xung mc c th chp nhn c bng vic t chi
thc hin hoc rt khi hp ng cung cp dch v. Khi thc hin cc xt on
ca mnh, k ton vin, kim ton vin hnh ngh phi xem xt liu mt bn th
ba ph hp v c y thng tin, sau khi xem xt cc s kin v tnh hung c
sn cho k ton vin, kim ton vin hnh ngh ti thi im , c th kt lun
mt cch tng i chc chn rng, sau khi p dng cc bin php bo v, cc
nguy c s b loi tr hoc lm gim xung mc c th chp nhn c v cc
nguyn tc o c c bn khng b vi phm hay khng. Khi xem xt vn ny,
cn phi xem xt n cc yu t nh mc nghim trng ca nguy c, tnh cht
ca hp ng cung cp dch v v c cu t chc ca doanh nghip kim ton.
2.3. Cc bin php bo v cp doanh nghip k ton, kim ton
v cho tng hp ng c th
V d v cc bin php bo v c xy dng trong mi trng lm vic
cp doanh nghip k ton, kim ton, bao gm:
(1) Lnh o doanh nghip k ton, kim ton nhn mnh tm quan
trng ca vic tun th cc nguyn tc o c c bn;
(2) Lnh o doanh nghip kim ton yu cu cc thnh vin nhm
thc hin dch v m bo hnh ng v li ch ca cng chng;
(3) Chnh sch, th tc thc hin v gim st cht lng hp ng dch
v;
(4) Quy nh bng vn bn v s cn thit ca vic: (i) Xc nh cc
nguy c nh hng n vic tun th cc nguyn tc o c c bn;
(ii) nh gi mc nghim trng ca cc nguy c ny; v (iii) p
dng cc bin php bo v loi tr hoc lm gim cc nguy c
xung mc c th chp nhn c, hoc t chi thc hin hay rt
khi hp ng dch v c lin quan khi khng c hoc khng th p
dng cc bin php bo v thch hp;
(5) Chnh sch v th tc ni b quy nh bng vn bn yu cu s
tun th cc nguyn tc o c c bn;
(6) Chnh sch v th tc h tr cho vic xc nh cc li ch hoc cc
mi quan h gia doanh nghip k ton, kim ton hoc gia cc
thnh vin nhm thc hin hp ng dch v v khch hng;
(7) Chnh sch v th tc gim st v qun l (nu cn), s ph
thuc vo doanh thu t mt khch hng ring l;

(8) S dng thnh vin BG v cc nhm thc hin hp ng dch v

khc nhau vi c ch bo co ring thc hin dch v phi m
bo cho khch hng ang s dng dch v m bo;
(9) Chnh sch v th tc nghim cm cc thnh vin khng phi l
thnh vin nhm thc hin hp ng dch v gy nh hng khng
ph hp n kt qu ca hp ng dch v;
(10) Trao i kp thi v cc chnh sch v th tc ca doanh nghip k
ton, kim ton cng nh bt k s thay i trong cc chnh sch v
th tc ny n BG v nhn vin chuyn nghip, v thc hin o
to, tp hun y v cc chnh sch v th tc ny;
(11) Phn cng mt lnh o cp cao chu trch nhim gim st s vn
hnh thch hp h thng kim sot cht lng ca doanh nghip k
ton, kim ton;
(12) Thng bo cho cc thnh vin BG v nhn vin chuyn nghip v
danh sch cc khch hng s dng dch v m bo v cc n v
c lin quan m doanh nghip kim ton phi duy tr tnh c lp;
(13) C ch k lut nhm nng cao s tun th cc chnh sch v th
tc;
(14) Chnh sch v th tc cng khai khuyn khch v to iu kin cho
nhn vin trao i thng tin vi cc cp qun l trong doanh nghip
k ton, kim ton v cc vn lin quan n vic tun th cc
nguyn tc o c c bn m h quan tm.
V d v cc bin php bo v c xy dng trong mi trng lm vic
cp hp ng c th, bao gm:
(1) Ch nh mt k ton vin, kim ton vin chuyn nghip khc
khng tham gia vo dch v phi m bo sot xt li cc cng
vic m nhm dch v lm v a ra kin t vn, nu cn
thit;
(2) Ch nh mt kim ton vin chuyn nghip khng phi l thnh
vin nhm thc hin dch v m bo sot xt li cc cng vic
m nhm dch v lm v a ra kin t vn, nu cn thit;
(3) Tham kho kin t vn t bn th ba c lp nh thnh vin
BG khng tham gia trc tip iu hnh, t chc ngh nghip hoc
mt k ton vin, kim ton vin chuyn nghip khc;
(4) Tho lun vi BQT ca khch hng cc vn o c;
(5) Thng tin cho BQT ca khch hng v tnh cht v mc ph ca
dch v cung cp;
(6)

Mi mt doanh nghip k ton, kim ton khc thc hin hoc thc
hin li ton b hoc mt phn ca hp ng dch v;

(7) Lun chuyn nhn s cp cao ca nhm thc hin dch v m bo.

2.4. Cc bin php bo v m khch hng ang p dng

Ty thuc vo tnh cht hp ng dch v, k ton vin, kim ton vin
hnh ngh c th da vo nhng bin php bo v m khch hng ang p dng.
Tuy nhin, k ton vin, kim ton vin hnh ngh khng th ch ph thuc vo
bin php bo v lm gim cc nguy c xung mc c th chp nhn
c.
V d v cc bin php bo v trong h thng v cc th tc ca khch hng,
bao gm:
(1) Khch hng yu cu nhn s khc ngoi BG tham gia vo vic
thng qua hoc ph duyt vic b nhim doanh nghip k ton,
kim ton thc hin cung cp dch v;
(2) Khch hng c i ng nhn vin giu kinh nghim v nng lc
chuyn mn c th a ra c cc quyt nh qun l;
(3) Khch hng vn hnh cc th tc ni b m bo s la chn
khch quan trong vic thc hin nhng hp ng dch v phi m
bo;
(4) Khch hng c c cu qun tr doanh nghip ph hp kim sot
v trao i v cc dch v c cung cp vi doanh nghip k ton,
kim ton.
3. B nhim cung cp dch v chuyn mn (chng 210, on 210.1210.14)
3.1. Chp nhn khch hng (on 210.1- 210.5)
- Trc khi chp nhn mt khch hng mi, k ton vin, kim ton vin
hnh ngh phi xc nh liu vic chp nhn cung cp dch v cho khch hng
c th lm pht sinh nguy c i vi vic tun th cc nguyn tc o c c
bn hay khng. Cc nguy c tim tng e da tnh chnh trc hoc t cch ngh
nghip c th pht sinh t nhng nghi vn lin quan n khch hng (bao gm
nghi vn i vi ch s hu doanh nghip, i ng qun l hoc cc hot ng).
- Cc vn lin quan n khch hng c th nh hng n vic tun th
cc nguyn tc o c c bn, v d vic khch hng lin quan n cc hot
ng bt hp php (nh hot ng ra tin), s thiu trung thc, hoc c nghi
vn trong vic lp v trnh by BCTC.
- K ton vin, kim ton vin hnh ngh phi nh gi mc nghim
trng ca cc nguy c v p dng cc bin php bo v cn thit loi tr hoc
lm gim nguy c xung mc c th chp nhn c. Cc bin php bo v c
th gm:
(1) Thu thp kin thc v hiu bit v khch hng, ch s hu doanh
nghip cng nh cc thnh vin BQT v cc hot ng kinh doanh
ca khch hng; hoc

(2) m bo cam kt ca khch hng trong vic hon thin h thng

qun tr doanh nghip hoc kim sot ni b.
- Trng hp khng th lm gim nguy c xung mc c th chp nhn
c, k ton vin, kim ton vin hnh ngh phi t chi khch hng.
- i vi cc khch hng thng xuyn, k ton vin, kim ton vin hnh
ngh phi nh k thc hin vic xem xt li quyt nh chp nhn hp ng
dch v vi khch hng.
3.2. Chp nhn hp ng dch v (on 210.6- 210.8)
- Nguyn tc o c c bn v nng lc chuyn mn v tnh thn trng
yu cu k ton vin, kim ton vin hnh ngh ch c cung cp dch v m
h c nng lc chuyn mn thc hin. Trc khi chp nhn mt hp ng
dch v c th vi khch hng, k ton vin, kim ton vin hnh ngh phi xc
nh liu vic chp nhn hp ng dch v c lm pht sinh nguy c nh
hng n vic tun th cc nguyn tc o c c bn hay khng. V d, nguy
c do t li s nh hng ti nng lc chuyn mn v tnh thn trng nu nhm
thc hin hp ng dch v khng nng lc thc hin hp ng.
- K ton vin, kim ton vin hnh ngh phi nh gi mc nghim trng
ca cc nguy c v p dng cc bin php bo v cn thit loi tr hoc lm gim
cc nguy c xung mc c th chp nhn c. Cc bin php bo v c th bao
gm:
(1) Tm hiu v lnh vc kinh doanh v mc phc tp trong hot
ng ca khch hng, cng nh cc yu cu c th ca hp ng,
ni dung, lch trnh v phm vi ca cng vic thc hin;
(2) Tm hiu v cc lnh vc, ngnh ngh v cc vn c lin quan
n
hot
ng
kinh
doanh
ca
khch
hng;
(3) Tch ly nhng kinh nghim ph hp vi cc yu cu php lut v
yu cu v lp BCTC;
(4) Phn cng y nhn s vi nng lc chuyn mn ph hp;
(5) S dng chuyn gia, nu cn thit;
(6) Thng nht khung thi gian ph hp thc hin hp ng dch
v;
(7) Tun th chnh sch v th tc kim sot cht lng c s m
bo hp l rng cc hp ng dch v c th ch c chp nhn
khi doanh nghip kim ton c nng lc cung cp dch v.
- Khi k ton vin, kim ton vin hnh ngh c nh s dng cng vic
ca chuyn gia, h phi xc nh liu vic s dng c ng tin cy hay khng.
Cc yu t cn xem xt bao gm: uy tn, trnh chuyn mn, ngun lc sn c,

cng nh cc chun mc o c v ngh nghip p dng. Cc thng tin ny c

th c c t kinh nghim lm vic trc vi chuyn gia ny hay qua tham
vn vi cc bn khc.
3.3. Thay i vic b nhim n v cung cp dch v chuyn mn (on
210.9- 210.14)
- Khi c yu cu thay th cho mt k ton vin, kim ton vin hnh
ngh khc, hoc ang cn nhc np h s tham gia d thu cung cp dch v cho
khch hng theo mt hp ng ang c k ton vin, kim ton vin hnh
ngh khc thc hin, k ton vin, kim ton vin hnh ngh s phi xc nh
liu c l do no v mt ngh nghip hoc nguyn nhn khc khng chp
nhn hp ng dch v, nh trng hp nu chp nhn hp ng s lm pht
sinh nguy c nh hng n tnh tun th cc nguyn tc o c c bn m
khng th loi tr hoc lm gim cc nguy c xung mc c th chp nhn
c bng vic p dng cc bin php bo v. V d, nguy c nh hng n
nng lc chuyn mn v tnh thn trng s pht sinh khi k ton vin, kim ton
vin hnh ngh khng nm c y cc thng tin thch hp trc khi chp
nhn hp ng dch v vi khch hng.
- K ton vin, kim ton vin hnh ngh phi nh gi mc nghim
trng ca cc nguy c. Ty theo tnh cht ca hp ng dch v, i hi k ton
vin, kim ton vin hnh ngh phi lin h trc tip vi bn cung cp dch v
hin ti nm c thc trng dn n vic thay i bn cung cp dch v
xc nh xem c chp nhn hp ng dch v hay khng. V d, nhng bt ng
gia bn cung cp dch v hin ti vi khch hng v l do ny c th nh
hng n quyt nh chp nhn hp ng.
- V d v cc bin php bo v, bao gm:
(1) Khi tr li cc yu cu ca bn mi thu, cn nu r trong h s d
thu rng, trc khi chp nhn hp ng, cn phi lin lc vi bn
cung cp dch v hin ti thu thp thng tin nhm xc nh liu
c l do no, k c v mt ngh nghip hoc nguyn nhn khc c
th dn n vic khng th chp nhn hp ng hay khng;
(2) Yu cu bn cung cp dch v hin ti cung cp thng tin v cc s
kin hoc tnh hung m, theo nh gi ca h, k ton vin, kim
ton vin c c cn nm c trc khi quyt nh c chp nhn
hp ng hay khng; hoc
(3) Thu thp thng tin cn thit t cc ngun khc nhau.
Trng hp vic p dng cc bin php bo v khng th loi tr hay lm
gim cc nguy c xung mc c th chp nhn c, k ton vin, kim ton
vin hnh ngh phi t chi chp nhn hp ng tr khi c th thu thp c
thng tin t cc ngun khc loi tr hoc lm gim nguy c xung mc
c th chp nhn c.
- K ton vin, kim ton vin hnh ngh c th c yu cu thc hin b

sung hoc h tr mt phn cng vic ca bn cung cp dch v hin ti. Trng
hp ny c th lm pht sinh nguy c nh hng n nng lc chuyn mn v
tnh thn trng ca k ton vin, kim ton vin hnh ngh do b thiu thng tin
hoc khng c cung cp y thng tin. Cn nh gi mc nghim trng
ca cc nguy c v p dng cc bin php bo v thch hp loi tr hoc lm
gim cc nguy c xung mc c th chp nhn c. V d, thng bo ti
bn cung cp dch v hin ti h c th cung cp cc thng tin cn thit cho
vic thc hin dch v .
- Do bn cung cp dch v hin ti phi tun th tnh bo mt nn vic h
c c php hoc c yu cu tho lun cc vn ca khch hng vi k
ton vin, kim ton vin hnh ngh ang c ngh cung cp dch v hay
khng cn ph thuc vo bn cht ca hp ng dch v v ph thuc vo:
(a) S cho php ca khch hng v vic cung cp thng tin; hoc
(b) Quy nh ca php lut v yu cu v o c ngh nghip c lin
quan.
- Nhn chung, k ton vin, kim ton vin hnh ngh cn c khch hng
cho php bng vn bn c tho lun vi bn cung cp dch v hin ti ca
khch hng. Sau khi c cho php, bn cung cp dch v hin ti phi tun th
php lut v cc quy nh c lin quan n vic cung cp thng tin. Bn cung
cp dch v hin ti phi cung cp thng tin mt cch trung thc v r rng. Nu
k ton vin, kim ton vin hnh ngh c ngh cung cp dch v khng
th lin lc c vi bn cung cp dch v hin ti th h phi tm hiu v cc
nguy c c th pht sinh bng cch thc khc, nh phng vn bn th ba hoc
tm hiu thng tin v lnh o cp cao hoc BQT ca khch hng.
4. Xung t v li ch (chng 220, on 220.1- 220.14)
4.1. K ton vin, kim ton vin hnh ngh c th gp phi xung t v li
ch khi cung cp dch v chuyn mn. Xung t v li ch lm pht sinh nguy c
nh hng n tnh khch quan v c th lm pht sinh cc nguy c khc. Cc
nguy c ny c th pht sinh khi:
(1) K ton vin, kim ton vin hnh ngh cung cp dch v chuyn
mn lin quan n mt vn c th cho hai hoc nhiu bn b
xung t v li ch lin quan n vn trn; hoc
(2)

Li ch ca k ton vin, kim ton vin hnh ngh lin quan n mt

vn c th b xung t vi li ch lin quan n vn ca
khch hng s dng dch v chuyn mn do k ton vin, kim ton
vin hnh ngh cung cp.

K ton vin, kim ton vin hnh ngh khng c xung t v li ch

lm nh hng n xt on chuyn mn hoc quyt nh kinh doanh ca mnh.
Khi dch v chuyn mn c cung cp l dch v m bo, vic tun th
nguyn tc o c c bn v tnh khch quan cn yu cu k ton vin, kim

ton vin hnh ngh phi c lp vi khch hng s dng dch v m bo theo
cc quy nh ph hp ti Chng 290 hoc Chng 291 Chun mc ny.
V d v cc trng hp c th lm pht sinh xung t v li ch, bao gm:
(1) Cung cp dch v t vn cho mt khch hng c nhu cu mua li
mt khch hng kim ton ca doanh nghip kim ton khi doanh
nghip kim ton thu thp c cc thng tin bo mt trong qu
trnh kim ton c th c lin quan n giao dch mua li ;
(2) T vn cng lc cho hai khch hng ang cnh tranh mua li
cng mt cng ty, khi m vic t vn ny c th c lin quan n
li th cnh tranh ca cc bn;
(3) Cung cp dch v cho c bn mua v bn bn trong cng mt giao
dch;
(4) Cung cp dch v nh gi ti sn cho hai khch hng ang c v tr
i lp lin quan n ti sn ;
(5) i din cho hai khch hng lin quan n cng mt vn m hai
khch hng ang c tranh chp php l vi nhau, v d, trong
qu trnh chia tch hoc gii th cng ty;
(6) Cung cp bo co dch v m bo cho bn cp bn quyn v ph
bn quyn c nhn theo tha thun, ng thi, t vn cho bn tr
ph bn quyn v tnh chnh xc ca khon ph phi tr;
(7) T vn cho khch hng v vic u t vo mt doanh nghip, m
v hoc chng ca k ton vin, kim ton vin hnh ngh c li
ch ti chnh trong doanh nghip ;
(8) Cung cp dch v t vn chin lc lin quan n v th cnh tranh
cho mt khch hng trong khi k ton vin, kim ton vin hnh
ngh ang c li ch tng t vi i th cnh tranh ln ca khch
hng ;
(9) Cung cp dch v t vn cho khch hng v vic mua li mt doanh
nghip m doanh nghip k ton, kim ton cng ang quan tm
mua li doanh nghip ;
(10) Cung cp dch v t vn cho khch hng v vic mua sn phm
hoc dch v trong khi k ton vin, kim ton vin hnh ngh ang
c tha thun c hng hoa hng hoc ph bn quyn vi nh
tim nng cung cp sn phm hoc dch v .
4.2. Nu pht hin xung t v li ch th k ton vin, kim ton vin hnh
ngh phi nh gi:
(1) Tm quan trng ca cc li ch hoc mi quan h c lin quan;
(2) Mc nghim trng ca cc nguy c pht sinh do vic cung cp
dch v chuyn mn. Nhn chung, mc lin quan gia dch v

chuyn mn vi vn lm pht sinh xung t li ch cng trc

tip th nguy c nh hng n tnh khch quan v vic tun th
cc nguyn tc o c c bn khc cng nghim trng.
K ton vin, kim ton vin hnh ngh phi p dng cc bin php bo v
cn thit nhm loi tr hoc lm gim cc nguy c nh hng n vic tun th
cc nguyn tc o c c bn do xung t li ch gy ra xung mc c th
chp nhn c. V d v cc bin php bo v, bao gm:
(1)

Thc hin cc bin php ngn chn vic tit l tri php thng
tin bo mt khi k ton vin, kim ton vin hnh ngh cung cp
dch v chuyn mn lin quan n mt vn c th cho hai hoc
nhiu khch hng b xung t v li ch lin quan n vn trn,
v d:
(i) S dng cc nhm thc hin hp ng dch v khc nhau v
trao i r vi h v cc chnh sch v th tc nhm duy tr
tnh bo mt;
(ii) Phn chia khu vc lm vic ring bit cho cc b phn chuyn
mn khc nhau trong doanh nghip k ton, kim ton nhm
ngn chn vic tit l thng tin bo mt t khu vc ny sang
khu vc khc trong doanh nghip k ton, kim ton;
(iii) Thit lp v thc hin cc chnh sch v th tc nhm hn ch
kh nng tip cn h s khch hng, yu cu cc nhn vin v
thnh vin BG ca doanh nghip k ton, kim ton k cam
kt bo mt thng tin, bao gm thng tin trn giy t v thng
tin in t.

(2) C ngi c kinh nghim khng lin quan n khch hng hoc
hp ng dch v thng xuyn xem xt vic p dng cc bin
php bo v;
(3) C k ton vin, kim ton vin chuyn nghip khng tham gia
nhm cung cp dch v hoc khng chu nh hng ca xung t,
sot xt li cng vic c thc hin v nh gi xem liu cc
xt on v kt lun quan trng c ph hp hay khng;
(4)

Tham kho kin t vn ca bn th ba, v d, t chc ngh nghip,

chuyn gia t vn php lut hoc k ton vin, kim ton vin chuyn
nghip khc.

Ngoi cc bin php bo v c hng dn nu trn, k ton vin, kim

ton vin hnh ngh cn phi thng bo cho khch hng b nh hng ca
xung t v bn cht ca xung t v li ch v cc bin php bo v lin quan
(nu c). Nu cc bin php bo v l cn thit nhm lm gim nh hng ca
nguy c xung mc c th chp nhn c th cc bin php ny cn c
khch hng chp nhn k ton vin, kim ton vin hnh ngh thc hin
dch v chuyn mn ca mnh.

K ton vin, kim ton vin hnh ngh phi xem xt bn cht v mc
nghim trng ca xung t v li ch xc nh c cn thit phi thng bo c
th vi khch hng v phi c s chp nhn ca khch hng hay khng. V
mc ch ny, k ton vin, kim ton vin hnh ngh phi s dng xt on
chuyn mn nh gi cc trng hp lm pht sinh xung t v li ch, bao
gm: cc bn c th b nh hng, bn cht ca xung t v kh nng pht trin
theo chiu hng khng mong i ca vn lm pht sinh xung t.
Khi k ton vin, kim ton vin hnh ngh yu cu c s chp nhn ca
khch hng nhng khch hng khng ng , k ton vin, kim ton vin hnh
ngh phi t chi thc hin hoc ngng cung cp dch v lm pht sinh xung t
v li ch; hoc phi chm dt cc mi quan h hoc t b cc li ch lin quan
nhm loi tr hoc lm gim nh hng ca cc xung t ny xung mc c th
chp nhn c. Sau khi p dng cc bin php bo v b sung cn thit, k
ton vin, kim ton vin hnh ngh c th nhn c s chp nhn ca khch
hng.
5. a ra kin th hai (chng 230, on 230.1 230.3)
- Khi k ton vin, kim ton vin hnh ngh c yu cu cung cp kin
th hai sau khi c kin th nht v vic p dng chun mc k ton, kim
ton, lp bo co hoc cc chun mc khc, cc nguyn tc cho mt trng hp,
nhng giao dch c th hay a ra kin thay cho mt doanh nghip hoc n v
khng phi l khch hng hin ti, th c th lm pht sinh nguy c khng tun
th cc nguyn tc o c c bn. V d, nguy c nh hng n nguyn tc
Nng lc chuyn mn v tnh thn trng c th lm pht sinh khi k ton vin,
kim ton vin hnh ngh a ra kin th hai m khng c y bng chng
hoc khng c cung cp y thng tin nh bn cung cp dch v hin ti. S
tn ti v mc nghim trng ca bt c nguy c no ph thuc vo tnh hung
lm pht sinh yu cu a ra kin th hai v ph thuc vo cc thng tin sn c,
v gi nh thch hp a ra xt on chuyn mn.
- Khi c yu cu a ra kin th hai, k ton vin, kim ton vin hnh
ngh phi nh gi mc nghim trng ca cc nguy c v p dng cc bin
php bo v cn thit loi tr hoc lm gim cc nguy c xung mc c th
chp nhn c. V d, thu thp s ng ca khch hng c lin lc vi
bn cung cp dch v hin ti, m t nhng hn ch lin quan n kin th hai
khi trao i vi khch hng v cung cp kin cho bn cung cp dch v hin
ti.
- Nu k ton vin, kim ton vin hnh ngh khng c khch hng cho
php lin lc vi bn cung cp dch v hin ti, h phi xc nh liu c a ra
kin th hai hay khng da trn cc tnh hung v thng tin c c.
V d v a ra kin th 2:
Nu mt doanh nghip kim ton c mt khch hng yu cu cho kin t
vn hoc bo co bng vn bn lin quan n vic p dng chun mc, ch k
ton, chun mc kim ton hoc v vic lp v trnh by BCTC m khch hng

ny khng phi l khch hng kim ton ca doanh nghip kim ton , th doanh
nghip kim ton ny cn nh gi xem liu vic cho kin t vn hoc bo co
bng vn bn nh vy c vi phm cc nguyn tc o c c bn hay khng.
Doanh nghip kim ton cho kin t vn nh vy c th khng c tip
cn vi y thng tin nh l doanh nghip kim ton ang thc hin kim
ton cho khch hng v do vy c th a ra kin hoc kt lun khc bit.
Vic a ra kin v kt lun khc bit c th to p lc mt cch khng ph
hp i vi doanh nghip kim ton ang thc hin kim ton cho khch hng
.
Trong trng hp ny nguy c vi phm cc nguyn tc o c c bn c
th c lm gim bng cch doanh nghip kim ton cho kin t vn trao i
thng tin vi doanh nghip kim ton ang thc hin kim ton cho khch hng
v/hoc cung cp bn d tho kin t vn/bo co cho doanh nghip kim
ton ang thc hin kim ton cho khch hng tham kho kin.
Vic mt doanh nghip thc hin kim ton li mt BCTC c mt
doanh nghip kim ton khc kim ton cng lm pht sinh nguy c tng t v
c th mc nghim trng hn so vi trng hp trn. V vy vic kim ton
li ch c thc hin khi c yu cu c th ca php lut hoc c quan qun l.
Trong trng hp kim ton li th doanh nghip kim ton sau cn tham kho
kin ca doanh nghip kim ton tin nhim v cc vn k ton, kim ton c
s khc bit trng yu trong quan im gia hai doanh nghip kim ton. Nu
khng th tham kho kin ca doanh nghip kim ton tin nhim th cn tham
kho kin ca t chc ngh nghip hoc c quan qun l ph hp.
6. Gi ph dch v v cc khon ph ph khc (chng 240, on 240.1240.8)
6.1. Mc ph
Khi m phn gi ph dch v, k ton vin, kim ton vin hnh ngh c
quyn a ra mc ph m h cho l ph hp. Vic k ton vin, kim ton vin
hnh ngh c th a ra mt mc ph thp hn so vi mc ph ca k ton vin,
kim ton vin hnh ngh khc cha hn l phi o c, nhng c th nh
hng n vic tun th cc nguyn tc o c c bn. V d c th pht sinh
nguy c do t li lm nh hng ti nng lc chuyn mn cng nh tnh thn
trng nu mc ph a ra l qu thp v k ton vin, kim ton vin hnh ngh
kh c th thc hin hp ng dch v tun th theo ng quy nh ca
chun mc ngh nghip v k thut ph hp.
Vic pht sinh cc nguy c cng nh mc nghim trng ca cc nguy c
c xc nh da trn cc yu t nh mc ph v dch v c cung cp. Cn
phi nh gi mc nghim trng ca cc nguy c v p dng cc bin php
bo v cn thit nhm loi tr hoc lm gim cc nguy c xung mc c th
chp nhn c. V d v bin php bo v, bao gm:

(1)

m bo rng khch hng hiu c cc iu khon ca hp ng,

trong c c s tnh ph, ni dung v phm vi cng vic tng ng
vi mc ph ; hoc

(2) Sp xp thi gian ph hp v b tr nhn vin c nng lc

chuyn mn thc hin cng vic.
6.2. Ph tim tng
Ph tim tng c s dng rng ri trong cc hp ng dch v phi m
bo. Chng 290 v Chng 291 Chun mc ny quy nh v hng dn v ph
tim tng p dng i vi dch v phi m bo cung cp cho khch hng kim
ton v cc khch hng s dng dch v m bo. Tuy nhin, ph tim tng c
th lm pht sinh nguy c nh hng ti s tun th cc nguyn tc o c c
bn nh nguy c do t li lm nh hng n tnh khch quan. Vic pht sinh
cc nguy c v mc nghim trng ca cc nguy c ph thuc vo cc yu t:
(1) Tnh cht ca hp ng dch v;
(2) Khong ph tim tng;
(3) C s xc nh mc ph; v
(4) Liu kt qu ca giao dch c c bn th ba c lp sot xt hay
khng.
Mc nghim trng ca cc nguy c phi c nh gi v bin php
bo v phi c p dng cn thit nhm loi tr hoc lm gim cc nguy c
xung mc c th chp nhn c. V d v bin php bo v:
(1) Tha thun trc vi khch hng bng vn bn v c s xc nh
mc ph;
(2) Cng b cng vic thc hin v c s xc nh mc ph vi i
tng s dng kt qu dch v;
(3) Chnh sch v th tc lin quan n kim sot cht lng; hoc
(4) Sot xt cng vic ca k ton vin, kim ton vin hnh ngh bi
mt bn th ba c lp.
6.3. Nhn ph gii thiu hoc hoa hng
Trong mt s trng hp, k ton vin, kim ton vin hnh ngh c th
nhn c ph gii thiu hoc hoa hng lin quan n khch hng. V d khi k
ton vin, kim ton vin hnh ngh khng cung cp mt s dch v m khch
hng hin ti yu cu, k ton vin, kim ton vin hnh ngh ny c th nhn
c khon ph t vic gii thiu khch hng cho k ton vin, kim ton
vin hnh ngh hoc bn cung cp dch v chuyn mn khc. K ton vin,
kim ton vin hnh ngh c th nhn c hoa hng t bn th ba, nh bn
cung cp phn mm, lin quan n vic cung cp hng ha hoc dch v cho
khch hng. Vic nhn ph gii thiu hoc hoa hng nh vy lm pht sinh nguy
c do t li nh hng n tnh khch quan cng nh nng lc chuyn mn v
tnh thn trng ca k ton vin, kim ton vin hnh ngh. i vi hot ng

cung cp dch v m bo, doanh nghip kim ton, kim ton vin hnh ngh
khng c nhn ph gii thiu hoc hoa hng t vic gii thiu khch hng
cho dch v m bo.
6.4.Tr ph gii thiu hoc hoa hng
K ton vin, kim ton vin hnh ngh cng c th phi tr ph gii thiu
c c khch hng, v d, trng hp khch hng ang s dng dch v t
k ton vin, kim ton vin hnh ngh khc nhng c nhu cu v mt s dch
v khc m bn cung cp dch v hin ti khng p ng c. Vic tr ph gii
thiu ny c th lm pht sinh nguy c do t li nh hng n tnh khch quan
cng nh nng lc chuyn mn v tnh thn trng ca k ton vin, kim ton
vin hnh ngh. i vi hot ng cung cp dch v m bo, doanh nghip
kim ton, kim ton vin hnh ngh khng c tr ph gii thiu hoc hoa
hng c c khch hng cho dch v m bo.
Mc nghim trng ca cc nguy c phi c nh gi v bin php
bo v phi c p dng nu cn thit nhm loi tr hoc lm gim cc nguy
c xung mc c th chp nhn c. V d v bin php bo v:
(1) Thng bo vi khch hng v tha thun tr ph cho vic c gii
thiu khch hng t k ton vin, kim ton vin hnh ngh khc;
(2) Thng bo vi khch hng v tha thun nhn ph trong vic gii
thiu khch hng cho k ton hnh vin, kim ton vin hnh ngh
khc; hoc
(3) Thu thp vn bn tha thun trc t khch hng v hoa hng lin
quan n vic bn th ba cung cp hng ha, dch v cho khch
hng.
K ton vin, kim ton vin hnh ngh c th mua mt phn hoc ton
b doanh nghip k ton, kim ton khc v thanh ton cho cc ch s hu
doanh nghip hoc ngi tha k. Nhng khon thanh ton khng c coi
l hoa hng hoc ph gii thiu.
7. Qung b dch v (chng 250, on 250.1 -250.2)
- Vic k ton vin, kim ton vin hnh ngh c c hp ng mi thng
qua cc hnh thc qung b hoc tip th no c th lm pht sinh cc nguy
c nh hng n vic tun th cc nguyn tc o c c bn. V d, nguy c
do t li nh hng n vic tun th nguyn tc T cch ngh nghip s pht
sinh nu k ton vin, kim ton vin hnh ngh qung b dch v, thnh tch v
sn phm ca mnh theo cch thc khng tun th nguyn tc .
- K ton vin, kim ton vin hnh ngh phi trnh lm gim uy tn ngh
nghip khi qung b dch v ca mnh, phi trung thc, thng thn v khng
c:
(a) Cng iu v cc dch v m h c th thc hin, v trnh hay
kinh nghim ca bn thn; hoc

(b) a ra nhng thng tin, gii thiu lm mt uy tn hay a ra nhng

so snh khng c cn c v cng vic ca cc bn khc.
Trng hp k ton vin, kim ton vin hnh ngh khng chc chn v s
ph hp ca hnh thc qung b hoc tip th th h phi cn nhc vic tham
kho kin t vn ca t chc ngh nghip c lin quan.
8. Qu tng v u i (chng 260, on 260.1 -260.3)
8.1. K ton vin, kim ton vin hnh ngh hoc thnh vin c quan h gia
nh trc tip hoc gn gi vi k ton vin, kim ton vin hnh ngh c th s
c ngh nhn qu tng hoc u i t khch hng. Cc ngh nh vy c
th lm pht sinh nguy c nh hng n vic tun th cc nguyn tc o c
c bn. V d, nguy c do t li hoc nguy c t s quen thuc nh hng ti
tnh khch quan c th pht sinh t vic nhn qu tng t khch hng. Nu cc
ngh ny b thng tin ra bn ngoi th c th lm pht sinh nguy c b de da
nh hng ti tnh khch quan ca k ton vin, kim ton vin hnh ngh.
Vic pht sinh cc nguy c cng nh mc nghim trng ca cc nguy c
c xc nh da trn cc yu t nh bn cht, gi tr v mc ch ca nhng
ngh. Nu mt bn th ba ph hp v c y thng tin, sau khi xem xt
cc s kin v tnh hung c sn cho k ton vin, kim ton vin hnh ngh ti
thi im , nh gi l qu tng v u i khng c gi tr ln v khng ng
k, th k ton vin, kim ton vin hnh ngh c th kt lun rng ngh ny
l bnh thng, khng nhm mc ch c th tc ng ti vic ra kin hay
thu thp thng tin. Trng hp ny, k ton vin, kim ton vin hnh ngh c
th kt lun rng nguy c nh hng ti vic tun th cc nguyn tc o c c
bn l mc c th chp nhn c.
8.2. K ton vin, kim ton vin hnh ngh phi nh gi mc nghim
trng ca cc nguy c v p dng cc bin php bo v cn thit nhm loi tr
hoc lm gim cc nguy c xung mc c th chp nhn c. Trng hp
cc nguy c khng th b loi tr hay lm gim xung mc c th chp nhn
c d p dng cc bin php bo v cn thit, k ton vin, kim ton vin
hnh ngh phi t chi ngh t khch hng.
9. Gi h ti sn ca khch hng (chng 270, on 270.1 -270.3)
9.1. K ton vin, kim ton vin hnh ngh khng c php gi h tin
hoc cc ti sn khc ca khch hng tr khi c php lut cho php. Trng
hp php lut cho php th h phi tun th cc ngha v php l lin quan n
vic nm gi cc ti sn.
9.2. Vic gi h ti sn ca khch hng s lm pht sinh nguy c nh
hng ti vic tun th cc nguyn tc o c c bn. V d, vic gi h ti
sn ca khch hng c th lm pht sinh nguy c do t li nh hng ti t cch
ngh nghip v tnh khch quan. Trng hp c y thc gi tin hoc ti sn
ca khch hng, k ton vin, kim ton vin hnh ngh phi:

(a) Gi ring bit cc ti sn vi ti sn c nhn hoc ti sn ca

n v;
(b) Ch s dng cc ti sn cho mc ch nh trc;
(c) Chu trch nhim trc ch s hu ti sn v ti sn , cng nh thu
nhp, c tc hoc cc khon thu nhp khc thu c t ti sn ti bt
c thi im no;
(d) Tun th php lut v cc quy nh c lin quan n vic nm gi
v chu trch nhim v cc ti sn .
Khi thc hin cc th tc nh gi chp nhn khch hng v hp ng dch
v, trong c iu khon gi h ti sn ca khch hng, k ton vin, kim ton
vin hnh ngh phi tm hiu mt cch hp l v ngun gc ca ti sn cng
nh cc ngha v php l v cc quy nh c lin quan. V d, nu ti sn c
hnh thnh t nhng hot ng bt hp php, nh hot ng ra tin, c th lm
pht sinh cc nguy c nh hng n vic tun th cc nguyn tc o c c bn.
Trng hp , k ton vin, kim ton vin hnh ngh phi cn nhc vic tham
kho kin chuyn gia t vn php lut.
10. Tnh khch quan - p dng cho tt c cc dch v (chng 280,
on 280.1 -280.4)
10.1. Trc khi cung cp dch v, k ton vin, kim ton vin hnh ngh
phi xc nh cc nguy c nh hng n tnh khch quan pht sinh t vic nm
gi c phn ca khch hng, c mi quan h vi khch hng hoc vi thnh vin
BQT, BG cng nh nhn vin ca khch hng. V d, c th pht sinh nguy c
t s quen thuc e da tnh khch quan do mi quan h gia nh, mi quan h
c nhn thn thit hoc mi quan h kinh doanh.
Kim ton vin hnh ngh cung cp dch v m bo phi c lp vi
khch hng s dng dch v m bo. c lp v t tng v c lp v hnh
thc l cn thit kim ton vin hnh ngh a ra kt lun hoc c coi l
a ra kt lun mt cch khng thin v, khng mu thun v li ch hoc khng
b nh hng mt cch bt hp l t ngi khc. Chng 290 v 291 Chun
mc ny quy nh v hng dn c th v tnh c lp i vi kim ton vin
hnh ngh khi cung cp dch v m bo.
10.2. Vic pht sinh cc nguy c nh hng n tnh khch quan khi cung
cp dch v chuyn mn ph thuc vo hon cnh c th ca hp ng dch v
cng nh tnh cht ca cng vic m k ton vin, kim ton vin hnh ngh
thc hin.
K ton vin, kim ton vin hnh ngh phi nh gi mc nghim trng
ca cc nguy c v p dng cc bin php bo v cn thit nhm loi tr hoc lm
gim cc nguy c xung mc c th chp nhn c. V d v cc bin php
bo v:
(1) Rt khi nhm thc hin hp ng dch v;
(2) Thc hin th tc kim tra, gim st;

(3) Chm dt cc mi quan h ti chnh hoc kinh doanh lm pht sinh

cc nguy c;
(4) Tho lun vn vi cc cp lnh o cao hn trong doanh nghip
k ton, kim ton; hoc
(5) Tho lun vn vi BQT ca khch hng.
Nu cc bin php bo v c p dng khng th loi tr hay lm gim
cc nguy c xung mc c th chp nhn c, k ton vin, kim ton vin
hnh ngh phi t chi hoc chm dt hp ng dch v vi khch hng.
II. Tnh c lp - p dng cho dch v kim ton v dch v sot xt
(chng 290, on 290.1 -290.514)
1. Cu trc Chng (on 290.1 -290.3)
- Chng ny quy nh cc yu cu v tnh c lp i vi dch v kim
ton v dch v sot xt. y l cc dch v m bo yu cu kim ton vin
hnh ngh (gi tt l KTV hnh ngh) phi a ra kt lun c lp v BCTC.
Cc dch v ny bao gm dch v kim ton v dch v sot xt a ra bo
co v mt b BCTC y hoc mt BCTC ring l. Yu cu v tnh c lp
khi thc hin dch v m bo khng phi l dch v kim ton hay dch v sot
xt c quy nh ti Chng 291 Chun mc ny.
- Trong mt s cuc kim ton m bo co kim ton c hn ch vic cung
cp v s dng bo co v nu p ng mt s iu kin c th, cc yu cu v
tnh c lp trong Chng ny c th c thay i nh quy nh ti cc on t
290.500 - 290.514 Chun mc ny. Cc cuc kim ton BCTC theo quy nh
ca php lut khng c php p dng cc thay i ny.
- Trong Chng ny, cc thut ng di y c hiu nh sau:
(a)

Thut ng kim ton, nhm kim ton, cuc kim ton,

khch hng kim ton v bo co kim ton c hiu l gm
c sot xt, nhm sot xt, hp ng sot xt, khch hng dch v
sot xt v bo co sot xt. V d,kim ton c hiu l gm
c kim ton v sot xt.

(b)

Thut ng DNKT bao gm c cng ty mng li, tr khi c quy

nh khc. V d,DNKT bao gm c chi nhnh.

2. Phng php tip cn tnh c lp da trn khun kh (on 290.4

-290.12)
2.1. Do cuc kim ton c thc hin v li ch ca cng chng, thnh
vin nhm kim ton, cc DNKT v cc cng ty mng li phi duy tr tnh c
lp i vi khch hng kim ton theo quy nh ca Chun mc ny.
2.2. Mc tiu ca Chng ny nhm h tr cc DNKT v thnh vin nhm
kim ton trong vic p dng phng php tip cn tnh c lp da trn khun
kh nh cc quy nh di y t c v duy tr tnh c lp.
Tnh c lp bao gm:

(a)

c lp v t tng: L trng thi t tng cho php a ra kt

lun m khng b tc ng bi nhng yu t c nh hng n xt
on chuyn mn, cho php mt c nhn hnh ng mt cch chnh
trc v vn dng c tnh khch quan cng nh thi hoi nghi
ngh nghip ca mnh;

(b)

c lp v hnh thc: L vic cn trnh cc s kin v tnh hung

nghim trng ti mc mt bn th ba ph hp v c y thng
tin sau khi nh gi s kin v tnh hung thc t, c th kt lun
rng tnh chnh trc, tnh khch quan v thi hoi nghi ngh
nghip ca DNKT hoc thnh vin nhm kim ton b nh
hng.

2.3. KTV hnh ngh p dng phng php tip cn tnh c lp da trn
khun kh nhm:
(a) Xc nh nguy c e da tnh c lp;
(b) nh gi mc nghim trng ca cc nguy c c xc nh;
(c) p dng cc bin php bo v cn thit, nhm loi tr hoc lm
gim cc nguy c xung mc c th chp nhn c.
Khi KTV hnh ngh nhn thy khng c hoc khng th p dng cc bin
php bo v thch hp loi tr hoc lm gim cc nguy c xung mc c
th chp nhn c, h phi loi b nhng tnh hung hoc mi quan h lm pht
sinh cc nguy c ny hoc t chi hoc chm dt cuc kim ton .
KTV hnh ngh phi s dng xt on chuyn mn p dng phng
php tip cn tnh c lp da trn khun kh ny.
2.4. Trong cc tnh hung hay nhm cc tnh hung khc nhau th vic
nh gi cc nguy c e da tnh c lp cng khc nhau. Vic xc nh tt c
cc tnh hung c th lm pht sinh nguy c e da tnh c lp v a ra nhng
bin php bo v thch hp l iu khng th. V vy, Chun mc ny xy
dng mt khun kh trong , yu cu cc DNKT v cc thnh vin nhm kim
ton xc nh, nh gi v khc phc cc nguy c e da tnh c lp. Phng
php tip cn da trn khun kh h tr KTV hnh ngh trong vic tun th cc
yu cu v o c ca Chun mc ny. Phng php ny cp n rt nhiu
tnh hung c th lm pht sinh nguy c e da tnh c lp v khng cho php
KTV hnh ngh kt lun rng tnh hung l c php nu tnh hung
khng b cm mt cch c th.
- Cc on t 290.100 - 290.514 Chun mc ny hng dn vic p dng
phng php tip cn tnh c lp da trn khun kh. Cc on ny khng
hng dn tt c cc tnh hung cng nh cc mi quan h lm pht sinh hoc
c th lm pht sinh cc nguy c e da tnh c lp.
2.5. Khi quyt nh c chp nhn hoc duy tr hp ng dch v, hoc mt c
nhn c l thnh vin nhm kim ton hay khng, DNKT phi xc nh v nh
gi cc nguy c e da tnh c lp. Khi a ra cc quyt nh ny, nu cc nguy

c khng mc c th chp nhn c th cc DNKT phi xc nh liu c bin

php bo v no loi tr hoc lm gim cc nguy c xung mc c th chp
nhn c hay khng. Khi cn nhc quyt nh tip tc duy tr hp ng dch v,
DNKT phi xc nh liu cc bin php bo v hin ti c hiu qu loi tr
hoc lm gim cc nguy c xung mc c th chp nhn c hay khng;
hoc cn phi p dng cc bin php bo v khc; hoc phi chm dt hp ng
dch v . Trong qu trnh thc hin hp ng, nu xut hin cc thng tin mi
v nguy c e da tnh c lp, DNKT phi nh gi mc nghim trng ca
cc nguy c theo phng php tip cn da trn khun kh quy nh ti Chun
mc ny.
Mc nghim trng ca cc nguy c e da tnh c lp c quy nh
trong sut Chng ny. Cc yu t nh tnh v nh lng u phi c xem
xt trong qu trnh nh gi mc nghim trng ca cc nguy c.
2.6. Trong hu ht cc trng hp, Chng ny khng quy nh trch
nhim c th ca cc c nhn trong DNKT i vi cc hnh ng lin quan n
tnh c lp v trch nhim ny c th khc bit, ty thuc vo quy m, cu trc
v t chc ca DNKT. Theo yu cu ca Chun mc kim sot cht lng s 1,
DNKT phi xy dng cc chnh sch v th tc c s m bo hp l rng
tnh c lp c duy tr tun theo yu cu v o c ngh nghip c lin quan.
Ngoi ra, chun mc kim ton Vit Nam (VSA) yu cu thnh vin BG ph
trch tng th hp ng dch v phi a ra kt lun v vic tun th cc yu
cu v tnh c lp p dng cho hp ng dch v .
3. Mng li v cc cng ty mng li1 (on 290.13 -290.24)
3.1. Nu DNKT l cng ty mng li, DNKT s phi c lp vi cc khch
hng kim ton ca cc doanh nghip khc trong cng mng li (tr trng
hp c quy nh khc ti Chun mc ny). Cc yu cu v tnh c lp trong
Chng ny p dng cho cng ty mng li cng p dng cho bt k n v
no, chng hn nh b phn t vn, hay b phn lut, nu tha mn nh ngha
cng ty mng li, khng ph thuc vo vic bn thn n v c tha mn
nh ngha v DNKT hay khng.
3.2. Xc nh cng ty mng li
- nng cao kh nng cung cp mt dch v chuyn mn, cc DNKT
thng xuyn lin kt vi cc DNKT v cc n v khc. Vic kt hp ny c
hnh thnh mng li hay khng ph thuc v cc s kin v tnh hung c th
m khng ph thuc vo vic DNKT v cc n v ny c phi l php nhn c
lp hay khng. V d, vic kt hp ny c th ch nhm mc ch gii thiu
khch hng, bn thn vic kt hp ny khng p ng cc yu cu cn thit
hnh thnh mt mng li. Mt khc, vic kt hp ny cng c th nhm mc
ch hp tc v s dng chung mt thng hiu, h thng kim sot cht lng,
cc ngun lc quan trng v do c coi l mt mng li.
- Vic nh gi s kt hp ny c c coi l mt mng li hay khng ph
thuc vo vic mt bn th ba ph hp v c y thng tin, sau khi xem xt

cc s kin v tnh hung c sn cho KTV hnh ngh ti thi im , c th kt

lun rng cc n v ang c kt hp vi nhau theo phng thc ca mt
mng li. Vic nh gi ny s c p dng thng nht trn ton mng li.
- Nu vic kt hp cc doanh nghip nhm mc ch:
+ Hp tc v chia s li nhun hoc chi ph, th vic kt hp ny hnh thnh
mt mng li. Tuy nhin, vic kt hp ny khng c coi l mt mng li
trong cc trng hp sau: (i) Cc chi ph c chia s l khng trng yu; (ii)
Cc chi ph c chia s ch gii hn chi ph pht trin phng php kim
ton, hng dn s dng hoc cc kha o to; (iii) Doanh nghip hp tc vi
mt n v khng lin quan khc nhm cung cp dch v hoc pht trin sn
phm.
+ Hp tc v cc doanh nghip tham gia cng nm quyn s hu, kim sot
hay qun tr, th vic kt hp ny hnh thnh mt mng li. Mng li ny c
th c thit lp thng qua k kt hp ng hoc cc hnh thc khc.
+ Hp tc v cc doanh nghip tham gia c cng chnh sch v th tc
kim sot cht lng th vic kt hp ny hnh thnh mt mng li. Di hnh
thc ny, cc chnh sch v th tc kim sot cht lng s c thit k, thc
hin v gim st trong tt c cc doanh nghip tham gia.
+ Hp tc v cc doanh nghip tham gia c cng chin lc kinh doanh th
vic kt hp ny hnh thnh mt mng li. Vic chia s chin lc kinh doanh
ngha l cc doanh nghip tham gia cng ng thun t c mc tiu chin
lc chung. Mt doanh nghip khng c coi l cng ty mng li nu n hp
tc vi doanh nghip khc ch nhm mc ch np h s thu cung cp mt
dch v chuyn mn.
+ Hp tc v cc doanh nghip tham gia s dng chung mt thng hiu
th vic kt hp ny hnh thnh mt mng li. Mt thng hiu bao gm cc k
hiu ch ci chung hoc mt tn chung. Mt doanh nghip c coi l ang s
dng mt thng hiu chung nu doanh nghip s dng thng hiu chung
nh mt phn ca tn doanh nghip hay cng vi tn doanh nghip.
3.3. Cc trng hp khng phi l cng ty mng li
- K c khi DNKT khng thuc mt mng li v khng s dng tn thng
hiu chung nh mt phn ca tn doanh nghip , th doanh nghip vn c th b
nhm tng l thnh vin ca mng li nu doanh nghip ghi trn vn phng
phm hay ti liu qung b vi t cch nh l mt thnh vin ca mng li. Theo
, nu khng cn trng xem xt cch thc doanh nghip th hin quyn thnh vin
ca mnh th s d nhm tng doanh nghip thuc mt mng li.
- Nu doanh nghip bn mt b phn kinh doanh, i khi tha thun mua
bn c quy nh rng trong mt khong thi gian nht nh, b phn vn c
th tip tc s dng tn ca doanh nghip, hay mt phn tn doanh nghip, k c
khi b phn ny khng cn thuc doanh nghip na. Trong trng hp , mc
d hai n v hot ng di cng mt tn thng hiu, nhng trn thc t

chng khng cn kt hp v mc ch hp tc v do khng thuc cng mt

mng li. Nhng doanh nghip ny phi xc nh cch thc thng bo vi cc
i tng bn ngoi rng h khng thuc cng mt mng li.
3.4. Cc ngun lc chuyn mn
Vic kt hp cc doanh nghip vi mc ch hp tc v cc doanh nghip
tham gia chia s mt phn quan trng cc ngun lc chuyn mn, th vic kt
hp ny hnh thnh mt mng li. Cc ngun lc chuyn mn bao gm:
(1) Cc h thng chung cho php cc doanh nghip trao i cc thng
tin nh c s d liu khch hng, s ha n, cc bng chm cng;
(2) Thnh vin BG v cc nhn vin;
(3) B phn chuyn mn t vn v cc vn k thut hoc cc vn
c th ca ngnh, cc giao dch hoc cc s kin cho cc hp ng
dch v m bo;
(4) Phng php lun hoc s tay hng dn kim ton;
(5) Cc

kha

to

vt

cht.

Vic xc nh liu cc ngun lc chuyn mn c chia s c trng yu

hay khng v do cc DNKT c phi l cng ty mng li hay khng ph
thuc vo cc s kin v tnh hung thch hp. Nu cc ngun lc c chia s
ch bao gm phng php lun v s tay hng dn kim ton m khng c s
trao i v ngun nhn lc, khch hng, hoc thng tin v th trng th s chia
s ny khng c coi l trng yu. Tng t, nu cc doanh nghip ch chia s
ngun lc o to th s chia s ny cng khng c coi l trng yu. Tuy
nhin, nu cc ngun lc c chia s bao gm vic trao i ngun lc hoc
thng tin, v d, c mt ngun nhn lc (hoc mt phng h tr k thut cung
cp cc t vn k thut) m cc doanh nghip thnh vin c th c s dng
chung hoc phi tun theo v mt bn th ba ph hp th c y thng tin c
th kt lun rng cc ngun lc c chia s ny l ng k.
4. n v c li ch cng chng(on 290.25 -290.26)
n v c li ch cng chng, bao gm:
(a) T chc nim yt;
(b) n v:
(i) c php lut quy nh l n v c li ch cng chng; hoc
(ii) M vic kim ton n v phi tun th cc yu cu v tnh
c lp do php lut quy nh nh i vi cc t chc nim
yt. Cc yu cu ny cn c th do c quan qun l c lin
quan ban hnh.
Cc DNKT v cc t chc ngh nghip m h l thnh vin phi xc nh
liu c i x vi n v hoc mt nhm cc n v khng c cp trong

nh ngha nu trn nh n v c li ch cng chng hay khng, do cc n v

ny c s lng ln cc bn c li ch lin quan. Cc yu t c xem xt bao
gm:
(1)

Bn cht ngnh ngh kinh doanh, v d, gi h ti sn cho mt s

lng ln cc bn c li ch lin quan, cc nh ch ti chnh nh
ngn hng, cc cng ty bo him v qu hu tr;

(2) Quy m;
(3) S lng nhn vin.
5. Cc bn lin quan (on 290.27)
i vi khch hng kim ton l t chc nim yt, th khi nim khch
hng kim ton c nu trong Chng ny c bao gm c cc bn lin quan
ca khch hng (tr khi c quy nh khc). i vi tt c cc khch hng
kim ton khc, th khi nim khch hng kim ton c nu trong Chng ny
bao gm cc bn c lin quan m khch hng kim ton nm quyn kim sot
trc tip hay gin tip. Khi nhm thc hin hp ng dch v c cn c tin
rng mi quan h hoc tnh hung lin quan n cc bn lin quan khc ca
khch hng c nh hng n tnh c lp ca DNKT vi khch hng kim
ton, nhm thc hin hp ng dch v phi xem xt c cc bn lin quan ny
khi xc nh v nh gi cc nguy c e da tnh c lp cng nh p dng cc
bin php bo v thch hp.
6. BQT ca khch hng (on 290.28)
- K c khi Chun mc ny, cc chun mc kim ton Vit Nam, php lut
v cc quy nh khc khng yu cu th DNKT v BQT ca khch hng nn trao
i thng xuyn vi nhau v cc mi quan h v vn khc m theo nh gi
ca DNKT l c nh hng n tnh c lp. Vic trao i ny cho php BQT
ca khch hng:
(a) Xem xt cc xt on ca DNKT v vic xc nh v nh gi cc
nguy c e da tnh c lp;
(b) nh gi s ph hp ca cc bin php bo v p dng loi tr
hoc lm gim cc nguy c xung mc c th chp nhn c;
(c) C bin php x l thch hp.
Vic trao i thng xuyn ny cng c th c bit hu dng i vi cc
nguy c b e da v nguy c t s quen thuc.
- Khi tho lun vi BQT ca khch hng theo quy nh ca Chun mc
ny, ty thuc vo bn cht v mc quan trng ca tnh hung v vn cn
tho lun, DNKT phi xc nh (cc) c nhn ph hp trong BQT ca khch
hng tho lun. Nu DNKT trao i vi mt b phn ca BQT ca khch
hng, v d nh y ban Kim ton hoc mt c nhn, DNKT phi nh gi s
cn thit ca vic trao i vn vi ton b BQT ca khch hng BQT ca
khch hng c cung cp thng tin y .

7. Ti liu, h s (on 290.29)

- Cc ti liu, h s cung cp bng chng lm c s a ra kt lun ca
kim t on vin hnh ngh lin quan n vic tun th cc yu cu v tnh c
lp. Vic thiu ti liu, h s khng phi l yu t quyt nh liu DNKT cn
nhc mt vn c th hay cha hoc liu DNKT c c lp hay khng.
- KTV hnh ngh phi ghi chp kt lun v vic tun th cc yu cu v tnh
c lp cng nh ni dung cc tho lun lin quan lm cn c a ra kt lun ny.
Theo :
(a) Khi bin php bo v l cn thit lm gim cc nguy c xung
mc c th chp nhn c, KTV hnh ngh phi ghi chp li bn
cht ca nguy c v cc bin php bo v c p dng;
(b) Khi c cc nguy c cn phi c phn tch mt cch t m v k
cng xc nh liu c cn cc bin php bo v hay khng v
KTV hnh ngh kt lun rng khng cn cc bin php bo v do
cc nguy c mc c th chp nhn c, KTV hnh ngh phi
ghi chp li bn cht ca cc nguy c v c s a ra kt lun.
8. Thi gian thc hin hp ng dch v (on 290.30- 290.32)
8.1. KTV hnh ngh cn phi c lp vi khch hng kim ton trong sut
thi gian thc hin hp ng dch v v k k ton c lp BCTC.
Thi gian thc hin hp ng dch v c tnh t khi nhm kim ton bt
u thc hin cng vic cho n khi bo co kim ton c pht hnh. Nu hp
ng cung cp cho nhiu k bo co, thi gian thc hin hp ng dch v s
kt thc vo ngy mt trong hai bn thng bo kt thc hp ng hoc ngy
pht hnh bo co kim ton cui cng, ty theo ngy no mun hn.
8.2. Khi mt n v tr thnh khch hng kim ton trong hoc sau giai
on BCTC m DNKT cn a kin, th DNKT phi xc nh liu c cc nguy
c e da tnh c lp pht sinh t:
(a) Cc mi quan h v ti chnh hoc kinh doanh vi cc khch hng
kim ton trong hoc sau giai on BCTC nhng trc khi chp
thun cung cp dch v kim ton hay khng; hoc
(b) Cc dch v cung cp trc cho khch hng kim ton hay
khng.
Nu DNKT cung cp dch v phi m bo cho khch hng trong hoc
sau giai on BCTC nhng trc khi bt u thc hin dch v kim ton m
dch v phi m bo khng c php thc hin trong thi gian thc hin
kim ton, th DNKT phi nh gi cc nguy c e da tnh c lp pht sinh t
vic cung cp dch v phi m bo ny. Nu nguy c khng mc c th chp
nhn c, th cuc kim ton ch c chp thun nu cc bin php bo v
c p dng nhm loi tr hoc lm gim cc nguy c xung mc c th
chp nhn c. V d v cc bin php bo v, bao gm:

(1) Khng a nhn vin cung cp dch v phi m bo vo nhm

cung cp dch v kim ton;
(2) B tr KTV chuyn nghip r sot li cng vic ca nhm cung cp
dch v kim ton v nhm cung cp dch v phi m bo; hoc
(3) Thu DNKT khc nh gi kt qu cng vic ca nhm dch v phi
m bo hoc thc hin li dch v phi m bo trong phm vi
thch hp n v chu trch nhim v dch v c cung
cp.
9. Sp nhp v mua bn (on 290.33 -290.38)
9.1. Khi vic sp nhp hoc mua bn lm cho mt n v tr thnh bn lin
quan ca khch hng kim ton, DNKT phi xc nh v nh gi cc li ch
trc v sau sp nhp hoc mua bn, cc mi quan h ca DNKT vi bn lin
quan, c tnh n cc bin php bo v sn c, c th e da tnh c lp, v do
nh hng n kh nng tip tc thc hin cuc kim ton sau ngy sp nhp
hoc mua bn.
9.2. DNKT phi c cc th tc cn thit chm dt bt k li ch hay mi
quan h no khng c cho php theo quy nh ca Chun mc ny ti ngy
sp nhp hoc mua bn c hiu lc. Tuy nhin, trong trng hp khng th
chm dt, v d, bn lin quan cha th chuyn i dch v phi m bo cha
hon thnh sang bn cung cp dch v khc th DNKT phi nh gi nguy c
pht sinh t nhng li ch v mi quan h . Mc nghim trng ca nguy c
cng cao th tnh khch quan ca DNKT cng gim v DNKT cng khng th
tip tc kim ton cho khch hng kim ton . Mc nghim trng ca nguy
c ph thuc vo cc yu t sau:
(1) Bn cht v mc nh hng ca li ch hoc mi quan h;
(2) Bn cht v mc nh hng ca mi quan h ca bn lin quan
(v d, bn lin quan l cng ty con hoc cng ty m);
(3) Khong thi gian n khi li ch hoc mi quan h c chm dt
mt cch hp l.
DNKT phi trao i vi BQT ca khch hng v l do m li ch hoc
mi quan h khng th c chm dt mt cch hp l ti ngy sp nhp hoc mua
bn c hiu lc v v vic nh gi mc nghim trng ca nguy c pht sinh t
vn ny.
9.3. Nu BQT ca khch hng vn yu cu DNKT thc hin kim ton th
doanh nghip ch c tip tc cung cp dch v kim ton khi:
(a) Li ch hoc mi quan h phi c chm dt ngay khi c th, hoc
ti a trong vng su thng k t ngy sp nhp hoc mua bn c
hiu lc;
(b) Bt k mt c nhn no c li ch hoc mi quan h vi khch hng
khng ng theo quy nh ca Chng ny, bao gm c li ch

hoc mi quan h pht sinh trong qu trnh cung cp dch v phi

m bo, th khng c tham gia nhm kim ton hoc khng
c gi vai tr l c nhn chu trch nhim sot xt cht lng
hp ng dch v;
(c) Cc th tc b sung thch hp cn c p dng sau khi trao i
vi BQT ca khch hng, v d:
(1) C mt KTV chuyn nghip r sot li cng vic kim ton
hoc cng vic cung cp dch v phi m bo;
(2) Mi mt KTV chuyn nghip khng l nhn vin ca DNKT
a kin kim ton v BCTC thc hin vic sot xt tng
t nh sot xt vic kim sot cht lng hp ng dch v;
hoc
(3) Thu mt DNKT khc nh gi kt qu cng vic ca nhm
dch v phi m bo hoc thc hin li dch v phi m bo
trong phm vi thch hp DNKT chu trch nhim v
dch v c cung cp.
DNKT c th hon thnh ng k khi lng cng vic kim ton trc
ngy sp nhp hoc mua bn c hiu lc v c kh nng hon thnh cc th tc
cn li trong mt khong thi gian ngn. Trong trng hp ny, BQT ca khch
hng yu cu doanh nghip tip tc thc hin kim ton m vn tn ti cc li
ch hoc mi quan h nu ti im 9.1, th DNKT ch c tip tc cung cp
dch v kim ton khi:
(a) nh gi v trao i vi BQT ca khch hng v mc
nghim trng ca nguy c pht sinh t cc li ch hoc mi quan h
;
(b) Tun th cc yu cu quy nh ti im 9.3 (b) - (c);
(c) Chm dt vic tip tc cung cp dch v kim ton ngay sau khi
pht hnh bo co kim ton k ny.
9.4. Ngay c khi xc nh cc li ch hoc mi quan h trc v sau khi
sp nhp hoc mua bn tun th cc quy nh nu trn (cc im 9.1 9.3),
DNKT vn phi xc nh liu cc li ch v mi quan h c cn lm pht sinh
cc nguy c c nh hng ng k n tnh khch quan hay khng v nu c th
DNKT khng c tip tc cung cp dch v kim ton cho khch hng.
KTV hnh ngh phi ghi chp li bt c li ch hoc mi quan h no nu
trn (cc im 9.1 9.3) cha c chm dt ti ngy sp nhp hoc mua bn
c hiu lc v l do tng ng, cc th tc b sung ph hp c p dng,
kt qu ca cc cuc trao i vi BQT ca khch hng v nguyn nhn ti sao
cc li ch trc v sau ngy sp nhp hoc mua bn cng nh cc mi quan h
khng th lm pht sinh cc nguy c c nh hng ng k n tnh khch quan.
10. Vi phm quy nh ca chng 290 (on 290.33 -290.38)

10.1. Cc quy nh ca Chng ny vn c th b vi phm mc d DNKT

c cc chnh sch v th tc c s m bo hp l rng tnh c lp c
duy tr. Hu qu ca vic vi phm cc quy nh ny c th dn n vic cn thit
phi chm dt hp ng kim ton.
10.2. Khi pht hin vi phm
- Khi DNKT kt lun rng cc quy nh ca Chng ny b vi phm,
doanh nghip phi chm dt, tm ngng hoc loi b li ch hoc mi quan h
l nguyn nhn dn n vic vi phm cc quy nh v phi x l hu qu ca vi
phm .
- Khi pht hin vi phm :
+ DNKT phi xem xt liu c quy nh php lut no v x l cc vi phm
hay khng, nu c th phi tun th theo cc quy nh . DNKT phi xem xt
vic bo co vi phm ny ln t chc ngh nghip ni h l thnh vin, c quan
qun l hoc c quan gim st c lin quan theo quy nh.
+ Nhm kim ton phi khn trng thng bo (theo cc chnh sch v th
tc ca doanh nghip) cho thnh vin BG ph trch tng th hp ng dch v,
nhng ngi chu trch nhim v cc chnh sch v th tc lin quan n tnh
c lp, nhng nhn s c lin quan khc trong doanh nghip, mng li (khi
thch hp), v nhng i tng phi tun th cc quy nh v tnh c lp c
bin php gii quyt thch hp. DNKT phi nh gi mc nghim trng ca
vi phm v nh hng ca vi phm n tnh khch quan v kh nng pht
hnh bo co kim ton. Mc nghim trng ca vi phm ph thuc vo cc
yu t sau:
(1) Tnh cht v thi gian ca vi phm;
(2) S lng v tnh cht ca cc vi phm trc c lin quan n
cuc kim ton hin ti;
(3) Liu cc thnh vin trong nhm kim ton c hiu bit v li ch
hoc mi quan h l nguyn nhn dn n vi phm hay khng;
(4) Liu c nhn gy ra vi phm c l thnh vin nhm kim ton hay
l mt c nhn khc phi tun th cc quy nh v tnh c lp hay
khng;
(5) Vai tr ca thnh vin trong nhm kim ton, nu vi phm lin
quan n thnh vin ;
(6) nh hng ca dch v chuyn mn (nu c) i vi ti liu k
ton hoc BCTC m DNKT a ra kin, nu vi phm l do vic
cung cp dch v chuyn mn gy ra;
(7) Mc nghim trng ca cc nguy c do t li, nguy c v s bo
cha, nguy c b e da hoc cc nguy c khc pht sinh do vi
phm.
10.3. Cc bin php p dng

- Ty thuc vo mc nghim trng ca vi phm, DNKT c th phi

chm dt hp ng kim ton hoc phi p dng cc bin php ph hp x l
tha ng hu qu ca vi phm. DNKT phi xc nh liu bin php x l c
th thc hin c hay khng v c ph hp vi hon cnh c th hay khng.
DNKT phi s dng xt on chuyn mn v xem xt vic liu mt bn th ba
ph hp v c y thng tin, sau khi xem xt mc nghim trng ca vi
phm, bin php x l c thc hin v tt c cc s kin v tnh hung c sn
cho KTV ti thi im , c th kt lun rng tnh khch quan ca doanh
nghip s b nh hng v do DNKT khng th pht hnh bo co kim ton
hay khng.
- V d v cc bin php m DNKT c th p dng, bao gm:
(1) Rt thnh vin c lin quan n vi phm ra khi nhm kim ton;
(2) C mt thnh vin khc sot xt li cng vic kim ton b nh
hng hoc thc hin li cng vic mc cn thit;
(3) xut vi khch hng kim ton thu DNKT khc sot xt hoc
thc hin li cng vic kim ton b nh hng mc cn thit;
(4) Khi vi phm lin quan n mt dch v phi m bo c nh hng
n ti liu, s k ton hoc BCTC, DNKT phi thu mt DNKT
khc nh gi kt qu ca dch v phi m bo hoc thc hin li
dch v phi m bo mc cn thit m bo trch nhim
ca DNKT i vi dch v mnh cung cp.
10.4. Thng bo v trao i vi BQT ca khch hng
- Nu xc nh rng khng c bin php no c th x l tha ng hu qu
ca vi phm, th DNKT phi thng bo ngay khi c th vi BQT ca khch hng
v thc hin cc th tc cn thit chm dt hp ng kim ton theo php lut
v cc quy nh c lin quan n vic chm dt hp ng kim ton. Nu php
lut v cc quy nh khng cho php chm dt hp ng, DNKT phi tun th tt
c cc quy nh v bo co hoc thuyt minh.
- Nu xc nh c bin php c th x l tha ng hu qu ca vi phm,
DNKT phi trao i vi BQT ca khch hng v vi phm v bin php x l m
DNKT thc hin hoc xut thc hin. Vic trao i phi c thc hin
ngay khi c th, tr khi BQT ca khch hng quy nh thi gian khc cho vic
bo co v cc vi phm t nghim trng hn. Cc vn cn phi trao i gm:
(1) Mc nghim trng ca vi phm, bao gm tnh cht v thi gian
vi phm;
(2) Vi phm din ra nh th no v c pht hin nh th no;
(3) Bin php x l thc hin hoc xut thc hin v gii thch l
do cc bin php c th x l tha ng hu qu ca vi phm v
vn c th m bo vic pht hnh c bo co kim ton;

(4) Kt lun ca DNKT, da trn xt on chuyn mn, rng tnh

khch quan khng b nh hng v c s a ra kt lun ;
(5) Nhng bin php m DNKT thc hin hoc xut thc hin
nhm lm gim hoc trnh ri ro xy ra cc vi phm khc.
- DNKT phi trao i bng vn bn vi BQT ca khch hng v cc vn
nu trn v phi t c s nht tr ca BQT v cc bin php c th c
thc hin hoc c thc hin x l tha ng hu qu ca vi phm. Ni
dung trao i phi bao gm: (i) M t v cc chnh sch v th tc ca DNKT
lin quan n vi phm c thit k c s m bo hp l rng tnh c lp
c duy tr; (ii) Cc bin php m DNKT thc hin hoc xut thc hin
lm gim hoc trnh ri ro xy ra cc vi phm khc. Nu BQT ca khch
hng khng ng rng bin php m DNKT thc hin hoc xut thc
hin x l tha ng hu qu ca vi phm, nu php lut v cc quy nh cho
php th DNKT phi chm dt hp ng kim ton theo quy nh. Nu php lut
v cc quy nh khng cho php chm dt hp ng, DNKT phi tun th tt c
cc quy nh v bo co hoc thuyt minh.
10.5. Nu vi phm xy ra trc khi pht hnh bo co kim ton k trc,
DNKT phi tun th cc quy nh ti Chng ny i vi vic nh gi mc
nghim trng ca vi phm v nh hng ca vi phm n tnh khch quan ca
DNKT v kh nng pht hnh bo co kim ton cho k hin ti. DNKT phi
xem xt nh hng ca vi phm (nu c) n mc tiu ca DNKT lin quan n
bt k bo co kim ton no pht hnh trc , v kh nng thu hi cc bo
co kim ton , v trao i vn ny vi BQT ca khch hng.
10.6. DNKT phi lu li ti liu, h s v vi phm, bin php x l thc
hin, cc quyt nh quan trng a ra v tt c nhng vn trao i vi
BQT ca khch hng, vi t chc ngh nghip ni h l thnh vin, c quan qun
l hoc c quan gim st c lin quan. Nu quyt nh tip tc thc hin hp ng
kim ton, DNKT cng phi ghi chp v lu li ti liu, h s cc kt lun, da
trn xt on chuyn mn, rng tnh khch quan khng b nh hng v gii thch
l do, bin php thc hin gip x l tha ng hu qu vi phm, v do DNKT
c th pht hnh bo co kim ton.
11. p dng phng php tip cn tnh c lp da trn khun kh
(on 290.100 290.101)
11.1. Cc on t 290.102 - 290.228 Chun mc ny hng dn cc tnh
hung, trng hp c th c th lm pht sinh nguy c e da tnh c lp; cc
nguy c tim tng v bin php bo v thch hp loi tr hoc lm gim cc
nguy c xung mc c th chp nhn c; ch ra cc tnh hung c th m
khng bin php bo v no c th lm gim cc nguy c xung mc c th
chp nhn c. Kh c th hng dn tt c cc tnh hung v trng hp lm
pht sinh nguy c e da tnh c lp. DNKT v cc thnh vin nhm kim ton
phi nh gi tc ng ca cc tnh hung v mi quan h tng t, v xc nh
liu cc bin php bo v, bao gm cc bin php quy nh t on 200.12 200.15 Chun mc ny, c th c p dng khi cn thit nhm loi tr hoc

lm gim nguy c e da tnh c lp xung mc c th chp nhn c hay

khng.
11.2. Cc on t 290.102 - 290.125 Chun mc ny a ra cc v d tham
kho v tnh trng yu ca li ch ti chnh, khon vay hay bo lnh, hoc tm
quan trng ca mi quan h kinh doanh. xc nh li ch no l trng yu i
vi cc c nhn, c th xem xt gi tr li ch tng th ca c nhn v nhng
thnh vin c quan h gia nh trc tip vi c nhn .
12. Li ch ti chnh (on 290.102 290.125)
12.1. Vic nm gi li ch ti chnh khch hng kim ton c th lm pht

sinh nguy c do t li. S hin hu v mc nghim trng ca cc nguy c ph

thuc vo:
(a) Vai tr ca ngi nm gi li ch ti chnh;
(b) Li ch ti chnh trc tip hoc gin tip;
(c) Tnh trng yu ca li ch ti chnh.
Li ch ti chnh c th c nm gi thng qua t chc trung gian
(v d, qu u t ti chnh, t chc u t bt ng sn hoc y thc). Vic xc
nh li ch ti chnh l trc tip hay gin tip ph thuc vo vic liu ch s
hu li ch c quyn kim sot u t hoc c kh nng nh hng n quyt
nh u t hay khng. Khi ch s hu c quyn kim sot u t hoc c kh
nng nh hng n quyt nh u t, Chun mc ny nh ngha rng li ch
ti chnh l li ch ti chnh trc tip. Ngc li, khi ch s hu khng c
quyn kim sot u t hoc khng c kh nng nh hng n quyt nh u
t th li ch ti chnh c coi l li ch ti chnh gin tip.
12.2.

12.3 Nu thnh vin nhm kim ton, thnh vin c quan h gia nh trc

tip ca h hoc DNKT c li ch ti chnh trc tip hoc c li ch ti chnh

gin tip trng yu trong khch hng kim ton, th nguy c do t li tr nn
ng k ti mc khng c bin php bo v no c th lm gim nguy c
xung mc c th chp nhn c. Do , cc i tng khng c c li ch
ti chnh trc tip hoc c li ch ti chnh gin tip trng yu trong khch hng
kim ton bao gm: thnh vin nhm kim ton, thnh vin c quan h gia nh
trc tip ca h v DNKT.
+ Khi thnh vin nhm kim ton bit rng c thnh vin c quan h gia
nh gn gi ca h c li ch ti chnh trc tip hoc c li ch ti chnh gin
tip trng yu trong khch hng kim ton s lm pht sinh nguy c do t li.
Mc nghim trng ca nguy c ph thuc vo yu t nh:
(1) Bn cht ca mi quan h gia thnh vin nhm kim ton vi
thnh vin c quan h gia nh gn gi ca h;
(2) Mc trng yu ca li ch ti chnh i vi thnh vin c quan h
gia nh gn gi ca thnh vin nhm kim ton.

+ DNKT phi nh gi mc nghim trng ca nguy c v phi p dng

bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v:
(1) Thnh vin c quan h gia nh gn gi chuyn nhng, ngay khi
c th, tt c li ch ti chnh trc tip hoc mt phn ng k li
ch ti chnh gin tip phn li ch ti chnh cn li l khng
ng k;
(2) Mi mt KTV chuyn nghip khc sot xt li cng vic ca thnh
vin ca nhm kim ton; hoc
(3) Rt thnh vin ra khi nhm kim ton.
12.4. Nu thnh vin nhm kim ton, thnh vin c quan h gia nh trc
tip ca h hoc DNKT c li ch ti chnh trc tip hoc c li ch ti chnh
gin tip trng yu trong mt n v c quyn kim sot i vi khch hng
kim ton m khch hng kim ton ny li c nh hng ng k vi n v
th nguy c do t li c th tr nn ng k ti mc khng c bin php bo v
no c th lm gim nguy c xung mc c th chp nhn c. Do , cc
i tng khng c c li ch ti chnh trong n v c quyn kim sot vi
khch hng kim ton bao gm: thnh vin nhm kim ton, thnh vin c quan
h gia nh trc tip ca h hoc DNKT.
12.5. Vic nm gi li ch ti chnh trc tip hoc gin tip t cc hot
ng phc li ca khch hng kim ton c th lm pht sinh nguy c do t li.
Mc nghim trng ca nguy c cn c nh gi v p dng cc bin php
bo v lm gim nguy c xung mc c th chp nhn c.
12.6. Li ch ti chnh lin quan n thnh vin BG
- Nu cc thnh vin BG khc ngoi thnh vin BG ph trch tng
th cuc kim ton hoc thnh vin c quan h gia nh trc tip ca h c li
ch ti chnh trc tip hoc c li ch ti chnh gin tip trng yu trong khch
hng kim ton th nguy c do t li c th tr nn ng k ti mc khng c
bin php bo v no c th lm gim nguy c xung mc c th chp nhn
c. Do , cc thnh vin BG ny hoc thnh vin c quan h gia nh trc
tip ca h khng c nm gi li ch ti chnh trc tip hoc gin tip trng
yu trong khch hng kim ton.
- Mt thnh vin BG c th c phn cng ph trch tng th cuc kim
ton ti mt chi nhnh khng phi l chi nhnh m thnh vin ph trch. Do ,
khi thnh vin BG ph trch tng th cuc kim ton li ph trch mt chi nhnh
khc vi chi nhnh m cc thnh vin nhm kim ton lm vic, cn xc nh xem
thnh vin BG thc hin hot ng cho chi nhnh no.
12.7. Nu cc thnh vin BG khc v cc nhn s cp qun l cung cp
dch v khng phi l dch v kim ton cho khch hng kim ton (tr nhng
ngi tham gia khng ng k), hoc thnh vin c quan h gia nh trc tip
ca h, nm gi li ch ti chnh trc tip hoc li ch ti chnh gin tip trng

yu trong khch hng kim ton th nguy c do t li c th tr nn ng k n

mc khng c bin php bo v no c th lm gim nguy c xung mc c
th chp nhn c. Do , nhng ngi ny hoc thnh vin c quan h gia
nh trc tip ca h khng c nm gi li ch ti chnh trc tip hoc li ch
ti chnh gin tip trng yu trong khch hng kim ton.
- Vic nm gi li ch ti chnh trong mt khch hng kim ton bi thnh
vin c quan h gia nh trc tip ca: (a) Mt thnh vin BG khc trong cng
DNKT vi thnh vin BG ph trch tng th cuc kim ton; hoc (b) Mt
thnh vin BG hoc nhn s cp qun l cung cp dch v khng phi l dch
v kim ton cho khch hng kim ton s khng c coi l nh hng n
tnh c lp nu li ch ti chnh ny c c t quyn li nhn vin ca h (v
d, quyn chn mua c phiu) v c th p dng cc bin php bo v thch hp
(khi cn thit) loi tr hoc lm gim cc nguy c e da tnh c lp xung
mc c th chp nhn c.
- Tuy nhin, khi cc thnh vin c quan h gia nh trc tip c quyn
chuyn nhng cc li ch ti chnh hoc c th thc hin quyn chn mua c
phiu th cc li ch ti chnh phi c chuyn nhng hoc loi b ngay khi c
th.
12.8. Cc nguy c, nh gi mc nghim trng ca nguy c v bin php
bo v:
- Nguy c do t li c th xy ra nu DNKT, thnh vin nhm kim ton hoc
thnh vin c quan h gia nh trc tip ca h c li ch trong mt n v v
khch hng kim ton cng c li ch ti chnh trong n v ny. Tuy nhin, tnh
c lp khng c coi l b nh hng nu cc li ch l khng trng yu v
khch hng kim ton khng c nh hng ng k i vi n v ny. Nu li ch
l trng yu i vi bt c bn no v khch hng kim ton c nh hng ng
k i vi n v ny th s khng c bt c bin php bo v no c th lm gim
nguy c xung mc c th chp nhn c. Theo , DNKT khng c nm
gi li ch v bt c thnh vin no c nm gi li ch nh vy th trc khi tr
thnh thnh vin nhm kim ton cn phi:
(a) Chuyn nhng ton b li ch; hoc
(b)
-

Chuyn nhng mt phn li ch, sao cho phn cn li l khng

ng k.

Nguy c do t li, nguy c t s quen thuc hoc nguy c b e da c

th pht sinh nu thnh vin nhm kim ton, thnh vin c quan h gia
nh trc tip ca h, hoc DNKT c li ch ti chnh trong mt n v
m Gim c, nhn s cp cao hoc ch s hu ca khch hng kim
ton cng c bit l c li ch ti chnh trong n v . S tn ti v
mc nghim trng ca nguy c ph thuc vo cc yu t nh:
(1) Vai tr ca thnh vin trong nhm kim ton;
(2) Liu n v c mt s hay nhiu ch s hu;

(3) Liu li ch ti chnh nm gi c mang li cho nh u t quyn

kim sot hoc c nh hng ng k n n v ny hay khng;
(4) Mc trng yu ca li ch ti chnh.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v gm:
(1) Rt thnh vin c li ch ti chnh ra khi nhm kim ton; hoc
(2) Mi mt KTV chuyn nghip khc sot xt li cng vic ca thnh
vin .
- Vic thnh vin nhm kim ton, thnh vin c quan h gia nh trc tip
ca h hoc DNKT c y thc nm gi li ch ti chnh trc tip hoc li ch
ti chnh gin tip trng yu trong khch hng kim ton lm pht sinh nguy c
do t li. Tng t, nguy c do t li pht sinh khi cc thnh vin di y
c y thc nm gi li ch ti chnh trc tip hoc gin tip trng yu trong
khch hng kim ton:
(a) Thnh vin BG khc trong cng DNKT vi thnh vin BG ph
trch tng th cuc kim ton;
(b) Thnh vin BG khc v cc nhn s cp qun l, cung cp dch
v phi m bo cho khch hng kim ton, tr nhng ngi tham
gia khng ng k; hoc
(c) Thnh vin c quan h gia nh trc tip ca cc i tng trn.
Li ch ny khng c nm gi tr khi:
(a) Bn c y thc, thnh vin c quan h gia nh trc tip ca h,
hoc DNKT khng c hng li t bn y thc;
(b) Li ch trong khch hng kim ton do bn y thc nm gi l
khng trng yu vi bn y thc;
(c) Bn y thc khng c kh nng gy nh hng ng k i vi
khch hng kim ton;
(d) Bn c y thc, thnh vin c quan h gia nh trc tip ca ngi
c y thc, hoc DNKT khng c nh hng ng k n quyt
nh u t lin quan n li ch ti chnh trong khch hng kim
ton.
- Thnh vin nhm kim ton phi xc nh liu nguy c do t li c pht
sinh t li ch ti chnh trong khch hng kim ton do cc c nhn khc nm
gi hay khng. Cc c nhn khc bao gm:
(a) Cc thnh vin BG v cc nhn vin chuyn nghip khc trong
DNKT ngoi nhng ngi c cp trn, hoc thnh vin c
quan h gia nh trc tip ca h;
(b) Cc c nhn c mi quan h c nhn gn gi vi thnh vin nhm

kim ton.
Liu cc li ch ny c lm pht sinh nguy c do t li hay khng ph
thuc vo cc yu t nh:
(1) C cu, t chc hot ng v bo co ca DNKT;
(2) Bn cht mi quan h gia c nhn vi cc thnh vin nhm kim
ton.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v gm:
(1) Rt thnh vin nhm kim ton c mi quan h c nhn ra khi nhm
kim ton;
(2) Thnh vin nhm kim ton khng c tham gia vo qu trnh ra
quyt nh quan trng lin quan n cuc kim ton; hoc
(3) Mi mt KTV chuyn nghip khc sot xt li cng vic ca thnh
vin nhm kim ton.
- Nu DNKT hoc thnh vin BG hoc cc nhn vin chuyn nghip
trong DNKT, hoc thnh vin c quan h gia nh trc tip ca h nhn c li
ch ti chnh trc tip hoc nhn c li ch ti chnh gin tip trng yu t
khch hng kim ton, v d, mt khon tha k, qu biu hay do kt qu t vic
sp nhp doanh nghip, m cc li ch nh vy khng c php nm gi theo
quy nh ca Chun mc ny, th:
(a) Nu DNKT nhn c cc li ch, th phi chuyn nhng ngay
cc li ch ti chnh trc tip hoc chuyn nhng mt phn li ch
ti chnh gin tip, sao cho phn cn li l khng ng k;
(b) Nu thnh vin nhm kim ton hoc thnh vin c quan h gia
nh trc tip ca h nhn c cc li ch, th phi chuyn nhng
ngay cc li ch ti chnh trc tip hoc chuyn nhng mt phn
li ch ti chnh gin tip, sao cho phn cn li l khng ng k;
hoc
c)

Nu c nhn khng phi l thnh vin nhm kim ton, hoc thnh
vin c quan h gia nh trc tip ca h nhn c cc li ch, th
phi chuyn nhng ngay cc li ch ti chnh ny hoc chuyn
nhng mt phn li ch ti chnh gin tip sao cho phn cn li l
khng ng k. Trong khi cha chuyn nhng c nh vy th
DNKT phi quyt nh xem liu c cn p dng cc bin php bo
v hay khng.

13. Cc khon cho vay v bo lnh

13.1. Khon cho vay hoc bo lnh vay t khch hng kim ton l mt
ngn hng hay t chc tng t

- Mt khon cho vay, hoc bo lnh vay cho thnh vin nhm kim ton,
cho thnh vin c quan h gia nh trc tip vi h hay cho DNKT t khch
hng kim ton l mt ngn hng hay t chc tng t c th lm pht sinh
nguy c e da tnh c lp. Nu khon cho vay hoc bo lnh vay khng c
thc hin theo cc th tc, iu khon v iu kin cho vay thng thng th c
th lm pht sinh nguy c do t li nghim trng n mc khng c bin php
bo v no c th lm gim nguy c xung mc c th chp nhn c. Do
vy, bt k thnh vin nhm kim ton, thnh vin c quan h gia nh trc tip
vi h hoc DNKT khng c nhn khon vay hay bo lnh vay nh vy.
- Nu DNKT vay t khch hng kim ton l mt ngn hng hoc mt t
chc tng t theo cc th tc, iu khon v iu kin vay thng thng v
khon vay ny l trng yu i vi khch hng kim ton hoc DNKT th c th
p dng cc bin php bo v nhm lm gim nguy c do t li xung mc c th
chp nhn c. V d v bin php bo v l sp xp mt KTV hnh ngh t mt
cng ty trong mng li khng tham gia vo cuc kim ton cng nh khng
nhn khon vay thc hin sot xt li cng vic.
- Nu thnh vin nhm kim ton, thnh vin c quan h gia nh trc tip
ca h vay hoc c bo lnh vay t khch hng kim ton l ngn hng hoc
mt t chc tng t theo cc th tc, iu khon, v iu kin cho vay thng
thng th s khng lm pht sinh nguy c e da tnh c lp. V d v cc
khon vay: vay th chp nh t, vay thu chi, vay mua t v cung cp hn mc
th tn dng.
13.2. Khon cho vay hoc bo lnh vay t khch hng kim ton khng
phi l mt ngn hng hay t chc tng t
- Nu DNKT, thnh vin nhm kim ton hoc thnh vin c quan h gia
nh trc tip ca h nhn khon vay hoc bo lnh vay t khch hng kim
ton m khng phi l ngn hng hay mt t chc tng t th s lm pht sinh
nguy c do t li nghim trng n mc khng c bin php bo v no c th
lm gim nguy c xung mc c th chp nhn c, tr trng hp khon
vay hoc bo lnh vay khng ng k i vi c: (i) DNKT, thnh vin nhm
kim ton, thnh vin c quan h gia nh trc tip vi h; v (ii) Khch hng
kim ton.
- Tng t, nu DNKT, thnh vin nhm kim ton hoc thnh vin c quan
h gia nh trc tip ca h cho vay hoc bo lnh vay cho khch hng kim ton,
th c th lm pht sinh nguy c do t li nghim trng n mc khng c bin
php bo v no c th lm gim nguy c xung mc c th chp nhn c,
tr trng hp khon vay hoc bo lnh vay khng ng k i vi c: (i)
DNKT, thnh vin nhm kim ton v thnh vin c quan h gia nh trc tip ca
thnh vin nhm kim ton; v (ii) Khch hng kim ton.
13.3. Nu mt DNKT hoc thnh vin nhm kim ton hoc thnh vin c
quan h gia nh trc tip vi thnh vin nhm kim ton c ti khon tin gi
hoc ti khon mi gii vi khch hng kim ton l mt ngn hng, cng ty
mi gii chng khon hay mt t chc tng t th khng lm pht sinh nguy c

e da tnh c lp nu ti khon tin gi hay ti khon mi gii c thc

hin theo cc iu khon thng mi thng thng.
14. Cc mi quan h kinh doanh
14.1. Mi quan h kinh doanh mt thit gia DNKT, thnh vin nhm kim
ton hoc thnh vin c quan h gia nh trc tip ca h vi khch hng kim
ton hoc BG ca khch hng pht sinh t mi quan h thng mi hoc li
ch ti chnh chung s c th lm pht sinh nguy c do t li hoc nguy c b e
da. V d v cc mi quan h bao gm:
(1) C li ch ti chnh trong mt doanh nghip lin doanh vi khch
hng hoc ch s hu, Gim c, nhn vin cao cp hoc c nhn
khc c quyn thc hin cc hot ng qun l cp cao ca khch
hng ;
(2) Tha thun kt hp mt hoc nhiu dch v hoc sn phm ca
DNKT vi mt hoc nhiu dch v hoc sn phm ca khch hng
v qung b gi sn phm ny ra th trng di danh ngha ca c
hai bn;
(3) Cc tha thun v phn phi hoc tip th, theo , DNKT phn phi
hoc tip th dch v hoc sn phm ca khch hng, hoc khch hng
phn phi hoc tip th dch v hoc sn phm ca DNKT.
- Tr khi li ch ti chnh l khng ng k v mi quan h kinh doanh l
khng quan trng i vi DNKT v khch hng kim ton hoc BG ca khch
hng, cc nguy c pht sinh c th nghim trng n mc khng c bin php bo
v thch hp no c th lm gim cc nguy c xung mc c th chp nhn
c. Do vy, cc mi quan h kinh doanh s khng c php thit lp hoc s b
gim n mc khng quan trng hoc b chm dt, tr khi li ch ti chnh l
khng ng k v mi quan h kinh doanh l khng quan trng.
- i vi hp ng kim ton, thnh vin nhm kim ton phi rt khi
nhm kim ton, tr khi li ch ti chnh l khng ng k v mi quan h l
khng quan trng i vi thnh vin .
- Nu thnh vin c quan h gia nh trc tip ca thnh vin nhm kim
ton v khch hng kim ton hoc BG ca khch hng c mi quan h kinh
doanh th phi nh gi mc nghim trng ca cc nguy c v phi p dng
cc bin php bo v cn thit loi tr hoc lm gim cc nguy c xung
mc c th chp nhn c.
- Mt mi quan h kinh doanh lin quan n vic DNKT, thnh vin nhm
kim ton hoc thnh vin c quan h gia nh trc tip ca h nm gi li ch
trong n v c mt s t ch s hu m khch hng kim ton, Gim c hoc
nhn s cp cao hay bt c mt nhm ca cc i tng ny cng nm gi li ch
trong n v , s khng lm pht sinh nguy c e da tnh c lp nu:
(a) Mi quan h kinh doanh l khng quan trng i vi DNKT, thnh
vin nhm kim ton hoc thnh vin c quan h gia nh trc tip
ca h v khch hng kim ton;
(b) Li ch ti chnh nm gi l khng ng k i vi nh u t hoc

nhm cc nh u t;
(c) Li ch ti chnh khng cho php nh u t hoc nhm cc nh
u t quyn kim sot n v ny.
14.2. Vic DNKT, thnh vin nhm kim ton hoc thnh vin c quan h
gia nh trc tip ca h mua hng ha hoc dch v t khch hng kim ton
thng khng lm pht sinh nguy c e da tnh c lp nu giao dch c thc
hin theo iu kin kinh doanh thng thng v theo gi c th trng. Tuy nhin,
bn cht hoc quy m ca giao dch c th lm pht sinh nguy c do t li.
DNKT phi nh gi mc nghim trng ca cc nguy c v phi p dng bin
php bo v cn thit loi tr hoc lm gim cc nguy c xung mc c th
chp nhn c. V d v cc bin php bo v gm:
(1) Loi b hoc gim quy m giao dch; hoc
(2) Rt thnh vin ra khi nhm kim ton.
15. Cc mi quan h c nhn v mi quan h gia nh (on 290.126
290.131)
15.1. Quan h c nhn v quan h gia nh gia thnh vin nhm kim ton
vi Gim c, nhn s cp cao hoc nhn vin khc (ty theo vai tr ca h) ca
khch hng kim ton, c th lm pht sinh cc nguy c do t li, nguy c t s
quen thuc hoc nguy c b e da. S tn ti v mc nghim trng ca cc
nguy c ny ph thuc vo cc yu t, bao gm: trch nhim ca c nhn
trong nhm kim ton, vai tr ca thnh vin gia nh hoc c nhn khc i vi
khch hng v mc gn gi ca mi quan h.
15.2. Khi thnh vin c quan h gia nh trc tip vi thnh vin nhm
kim ton hin ang l:
(a) Gim c, nhn s cp cao ca khch hng kim ton; hoc
(b) Nhn vin ca khch hng kim ton nm gi v tr c nh hng
ng k i vi vic ghi s k ton v lp BCTC m DNKT s a
ra kin kim ton; hoc gi v tr nu mc (a) hoc (b) trong
thi gian thc hin hp ng dch v hoc trong k lp BCTC th
nguy c e da tnh c lp ch c th c gim xung mc c th
chp nhn c bng cch rt thnh vin ra khi nhm kim
ton. Quan h ny gn gi n mc khng c bin php bo v no
khc c th lm gim nguy c e da n tnh c lp xung mc c
th chp nhn c. Do vy, thnh vin c quan h gia nh gn gi
khng c l thnh vin nhm kim ton.
15.3. Nguy c e da tnh c lp c th pht sinh khi thnh vin c quan
h gia nh trc tip vi thnh vin nhm kim ton l nhn vin ca khch
hng gi v tr c nh hng ng k n tnh hnh ti chnh, kt qu hot ng
kinh doanh hoc lu chuyn tin t ca khch hng. Mc nghim trng ca
nguy c ny ph thuc vo:

(1) V tr ca thnh vin c quan h gia nh trc tip ti khch

hng;
(2) Vai tr ca thnh vin trong nhm kim ton.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v gm:
(1) Rt thnh vin ra khi nhm kim ton; hoc
(2)

Phn cng li trch nhim trong nhm kim ton thnh vin
khng ph trch cc vn thuc phm vi trch nhim ca thnh
vin c quan h gia nh trc tip ca h.

15.4. Nguy c e da tnh c lp c th pht sinh khi thnh vin c quan

h gia nh gn gi vi thnh vin nhm kim ton l:
(a) Gim c, nhn s cp cao ca khch hng kim ton; hoc
(b) Nhn vin ca khch hng kim ton nm gi v tr c nh hng
ng k i vi vic ghi s k ton v lp BCTC m DNKT s a
ra kin kim ton.
Mc nghim trng ca nguy c ph thuc vo:
(1) Tnh cht ca mi quan h gia thnh vin nhm kim ton vi
thnh vin c quan h gia nh gn gi ;
(2) V tr ca thnh vin c quan h gia nh gn gi ti khch hng
kim ton;
(3) Vai tr ca thnh vin trong nhm kim ton.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v gm:
(1) Rt thnh vin ra khi nhm kim ton; hoc
(2)

Phn cng li trch nhim trong nhm kim ton thnh vin
khng ph trch cc vn thuc phm vi trch nhim ca thnh
vin c quan h gia nh gn gi ca h.

15.5. Nguy c e da tnh c lp c th pht sinh khi thnh vin nhm

kim ton c mi quan h gn gi vi ngi khng phi l thnh vin c quan
h gia nh trc tip hoc gn gi ca h nhng l: (i) Gim c, nhn s cp
cao ca khch hng kim ton; hoc l (ii) Nhn vin ca khch hng kim ton
nm gi v tr c nh hng ng k i vi vic ghi s k ton v lp BCTC m
DNKT s a ra kin kim ton. Thnh vin nhm kim ton c mi quan h
nh vy phi tham kho kin t vn theo cc chnh sch v th tc ca DNKT.
Mc nghim trng ca nguy c ny ph thuc vo:
(1) Tnh cht ca mi quan h gia thnh vin nhm kim ton vi

ngi ;
(2) V tr ca ngi ti khch hng kim ton;
(3) Vai tr ca thnh vin trong nhm kim ton.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v gm:
(1) Rt thnh vin ra khi nhm kim ton; hoc
(2) Phn cng li trch nhim trong nhm kim ton thnh vin
khng ph trch cc vn thuc phm vi trch nhim ca ngi
m thnh vin c quan h gn gi.
15.6. Nguy c do t li, nguy c t s quen thuc hoc nguy c b e da
c th pht sinh t mi quan h c nhn hay quan h gia nh gia: (i) Thnh
vin BG hoc nhn vin chuyn nghip ca DNKT khng thuc nhm kim
ton; v (ii) Gim c, nhn s cp cao hoc nhn vin khc ca khch hng
kim ton nm gi v tr c nh hng ng k i vi vic ghi s k ton v lp
BCTC m DNKT s a ra kin kim ton. Khi bit c mi quan h ny,
thnh vin BG v nhn vin chuyn nghip ca DNKT phi tham kho kin
t vn theo cc chnh sch v th tc ca DNKT. S tn ti v mc nghim
trng ca nguy c ny ph thuc vo:
(1) Tnh cht ca mi quan h gia thnh vin BG v nhn vin
chuyn nghip ca DNKT vi Gim c, nhn s cp cao hoc
nhn vin khc ca khch hng kim ton;
(2) Mi quan h gia thnh vin BG v nhn vin chuyn nghip
ca DNKT vi nhm kim ton;
(3) V tr ca thnh vin BG v nhn vin chuyn nghip trong
DNKT;
(4) V tr ca Gim c, nhn s cp cao hoc nhn vin khc ca
khch hng kim ton trong khch hng kim ton.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v gm:
(1) Phn cng li trch nhim ca thnh vin BG v nhn vin
chuyn nghip ca DNKT lm gim nh hng c th c i vi
cuc kim ton; hoc
(2) C KTV chuyn nghip khc sot xt li cc cng vic kim ton
thc hin.
16. Lm vic cho khch hng kim ton (on 290.132 290.139)
16.1. Nguy c t s quen thuc hoc nguy c b e da c th pht sinh
nu Gim c, nhn s cp cao ca khch hng kim ton hoc nhn vin nm

gi v tr c nh hng ng k i vi vic ghi s k ton v lp BCTC m

DNKT s a ra kin kim ton tng l thnh vin nhm kim ton hoc
ca BG DNKT.
- Nu thnh vin trc y ca nhm kim ton hoc ca BG DNKT hin
ang gi v tr tng ng ti khch hng kim ton v vn c mi lin h
ng k vi DNKT th nguy c e da tnh c lp s nghim trng n mc
khng bin php bo v no c th lm gim nguy c xung mc c th chp
nhn c. Do , tnh c lp c th b e da nu thnh vin trc y ca
nhm kim ton hoc ca BG DNKT hin ang l Gim c, nhn s cp cao
hoc nhn vin nm gi v tr c nh hng ng k i vi vic ghi s k ton
v lp BCTC m DNKT s a ra kin kim ton, tr khi:
(a) C nhn khng nhn c bt k li ch hay khon thanh ton
no t DNKT, tr trng hp li ch hay khon thanh ton c
chi tr theo cc tha thun c th t trc, v bt k khon tin phi
tr no cho c nhn u khng trng yu i vi DNKT;
(b) C nhn khng tip tc tham gia hoc th hin c tham gia vo
hot ng kinh doanh hoc hot ng chuyn mn ca DNKT.
- Nu thnh vin trc y ca nhm kim ton hoc ca BG DNKT hin
ang gi v tr tng ng ti khch hng kim ton nhng khng c mi lin
h ng k vi DNKT th s tn ti v mc nghim trng ca nguy c t s
quen thuc hoc nguy c b e da ph thuc vo cc yu t sau:
(1) V tr ca thnh vin ti khch hng kim ton;
(2) Mc lin quan ca thnh vin i vi nhm kim ton;
(3) Khong thi gian t khi thnh vin khng cn l thnh vin
nhm kim ton hoc l thnh vin ca BG DNKT n thi gian
thc hin cuc kim ton;
(4) V tr trc y ca thnh vin trong nhm kim ton hoc trong
DNKT, v d, liu thnh vin c chu trch nhim lin lc
thng xuyn vi BG hoc BQT ca khch hng kim ton hay
khng.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v gm:
(1) iu chnh li k hoch kim ton;
(2)

Phn cng vo nhm kim ton mt thnh vin c kinh nghim ph

hp lm vic vi thnh vin chuyn sang lm cho khch hng
kim ton ; hoc

(3) B tr mt KTV chuyn nghip khc sot xt li cng vic do thnh

vin trc y ca nhm kim ton thc hin.

- Nu thnh vin trc y ca BG DNKT gi v tr tng ng ti mt

n v v sau n v ny tr thnh khch hng kim ton, DNKT phi nh
gi mc nghim trng ca bt k nguy c no e da tnh c lp v phi p
dng bin php bo v cn thit loi tr hoc lm gim cc nguy c xung
mc c th chp nhn c.
16.2. Nguy c do t li c th pht sinh khi mt thnh vin nhm kim

ton bit rng trong tng lai h c th hoc s lm cho khch hng kim ton.
Cc chnh sch v cc th tc ca DNKT phi yu cu thnh vin nhm kim
ton thng bo ngay cho DNKT khi bt u tha thun cc iu khon tuyn
dng vi khch hng kim ton. Khi nhn c thng bo nh vy, DNKT phi
nh gi mc nghim trng ca bt k nguy c no e da tnh c lp v
phi p dng bin php bo v cn thit loi tr hoc lm gim cc nguy c
xung mc c th chp nhn c. V d v cc bin php bo v gm:
(1) Rt thnh vin ra khi nhm kim ton; hoc
(2) Xem xt li cc xt on quan trng ca c nhn khi cn l
thnh vin nhm kim ton.
16.3. Khch hng kim ton l n v c li ch cng chng
- Trng hp 1 : Nguy c t s quen thuc hoc nguy c b e da c th
pht sinh khi thnh vin c vai tr ch cht trong cuc kim ton chuyn sang
nm gi cc chc v sau ti cc n v c li ch cng chng l khch hng
kim ton:
(a)

Gim c, nhn s cp cao ca n v; hoc

(b) Nhn vin nm gi v tr c nh hng ng k i vi vic ghi s

k ton v lp BCTC m DNKT s a ra kin kim ton.
Tnh c lp s b vi phm, tr khi thnh vin c vai tr ch cht trong
cuc kim ton hoc KTV hnh ngh thc hin kim ton nm gi cc chc
v ni trn sau 12 thng, k t ngy kt thc cuc kim ton ca n v c li
ch cng chng .
- Trng hp 2 : Nguy c b e da pht sinh khi mt c nhn tng l
Tng Gim c hoc Ph Tng Gim c (Gim c iu hnh hoc tng
ng) ca DNKT hin ang nm gi cc chc v sau ti n v c li ch cng
chng:
(a) Nhn vin nm gi v tr c nh hng ng k i vi vic ghi s
k ton v lp BCTC; hoc
(b) Gim c, hoc nhn s cao cp ca n v.
Tnh c lp s b vi phm, tr khi thi gian c nhn ny thi khng cn
gi chc v Tng Gim c hoc Ph Tng Gim c (Gim c iu hnh
hoc tng ng) ca DNKT ti thiu l 12 thng.
Tnh c lp c xem nh khng vi phm nu, do vic hp nht kinh
doanh, thnh vin c vai tr ch cht trong cuc kim ton trc y hoc c

nhn trc y tng l Tng Gim c hoc Ph Tng Gim c ca DNKT

hin ang nm gi chc v c cp trong cc trng hp 1, 2 nu trn ti
n v c li ch cng chng, v:
(a) V tr khng c d tnh trc khi hp nht kinh doanh;
(b) Bt k khon thanh ton no cho thnh vin ny trc y c
DNKT thanh ton y , tr khi vic cha thanh ton l da theo
cc tha thun c th t trc v bt k khon n cha thanh ton
no cho thnh vin ny u l khng trng yu vi DNKT;
(c) Thnh vin ny khng tip tc tham gia hoc khng th hin l c tham
gia vo hot ng kinh doanh hoc hot ng chuyn mn ca DNKT;
(d) Vic thnh vin ny nm gi cc chc v trong khch hng kim
ton phi c trao i vi BQT ca khch hng kim ton.
17. C nhn vin n lm vic tm thi cho khch hng kim ton
(on 290.140)
Vic DNKT c nhn vin chuyn nghip n lm vic tm thi cho khch
hng kim ton c th lm pht sinh nguy c t kim tra. S h tr ny c th
c thc hin nhng ch trong thi gian ngn v nhn s ca DNKT khng
c tham gia vo:
(a) Cung cp cc dch v phi m bo m cc dch v ny khng c
cho php theo ni dung ca Chng ny (t on 290.154 290.216) nu ti mc 21; hoc
(b) Nm gi cc trch nhim qun l ca khch hng kim ton.
Trong tt c cc trng hp, khch hng kim ton phi chu trch nhim
ch o v gim st cc hot ng ca nhn vin tm thi ny.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v gm:
(1) Thc hin sot xt b sung i vi cng vic ca nhn vin ny;
(2) Khng giao cho nhn vin ny bt k cng vic kim ton no lin
quan n cc chc nng v hot ng m nhn vin ny thc hin
trong qu trnh lm vic tm thi; hoc
(3) Khng b tr nhn vin ny vo nhm kim ton.
18. Cc dch v gn y cung cp cho khch hng kim ton (on
290.141 - 290.143)
- Cc nguy c do t li, nguy c t kim tra hay nguy c t s quen thuc
c th pht sinh nu thnh vin nhm kim ton gn y tng l Gim c,
nhn s cp cao hoc nhn vin ca khch hng kim ton. Cc nguy c ny c
th xy ra khi thnh vin nhm kim ton nh gi cc phn ca BCTC c lp

t cc s, ti liu k ton do chnh thnh vin nhm kim ton chu trch
nhim khi cn lm vic ti khch hng kim ton.
- Trong giai on thuc k k ton c kim ton, nu thnh vin nhm
kim ton tng l Gim c, nhn s cp cao ca khch hng kim ton, hoc
tng l nhn vin nm gi v tr c nh hng ng k i vi vic ghi s k
ton v lp BCTC m DNKT s a ra kin kim ton th nguy c pht sinh c
th nghim trng ti mc khng c bin php bo v no c th lm gim nguy
c xung mc c th chp nhn c. V vy, thnh vin ny khng c
tham gia nhm kim ton.
- Cc nguy c do t li, nguy c t kim tra hoc nguy c t s quen thuc c
th pht sinh nu trc giai on thuc k k ton c kim ton, thnh vin
nhm kim ton tng l Gim c, nhn s cp cao ca khch hng kim ton,
hoc tng l nhn vin nm gi v tr c nh hng ng k i vi vic ghi s k
ton v lp BCTC m DNKT s a kin kim ton. Cc nguy c ny c th xy
ra khi mt quyt nh hay cng vic ca c nhn khi cn lm vic cho khch
hng kim ton trong giai on trc c nh gi trong giai on ny nh l mt
phn phm vi cng vic ca cuc kim ton cho giai on ny. S tn ti v mc
nghim trng ca nguy c ph thuc vo cc yu t nh:
(1) V tr m c nhn nm gi trong khch hng kim ton;
(2) Khong thi gian t khi c nhn khng cn lm vic ti khch
hng kim ton;
(3) Vai tr ca c nhn trong nhm kim ton.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v bin php bo v c th l sot xt cng vic do c
nhn thc hin trong qu trnh tham gia nhm kim ton.
19. Lm vic vi vai tr l Gim c, nhn s cp cao ca khch hng
kim ton (on 290.132 290.139)
19.1.Nu thnh vin BG hoc nhn vin chuyn nghip ca DNKT lm
vic vi vai tr l Gim c, nhn s cp cao ca khch hng kim ton th s
lm pht sinh nguy c do t li v nguy c t kim tra nghim trng n mc
khng c bin php bo v no c th lm gim nguy c xung mc c th
chp nhn c. Do , thnh vin BG hay nhn vin chuyn nghip ca
DNKT khng c nm gi chc v l Gim c, nhn s cp cao ca khch
hng kim ton.
19.2. Trng hp thnh vin BG hoc nhn vin chuyn nghip ca
DNKT gi vai tr l Th k Cng ty ca khch hng kim ton
- V tr Th k Cng ty c vai tr khc nhau trong tng doanh nghip, c
th bao gm nhim v hnh chnh, v d vic qun l nhn s, lu gi ti liu,
danh sch ng k ca doanh nghip, n cc nhim v nh m bo cho doanh

nghip tun th cc quy nh ca php lut hoc t vn v qun tr doanh nghip.

Nhn chung, v tr ny c mi quan h cht ch vi doanh nghip.
- Nu thnh vin BG hoc nhn vin chuyn nghip ca DNKT gi vai
tr l Th k Cng ty ca khch hng kim ton th nguy c t kim tra v nguy
c v s bo cha s nghim trng n mc khng c bin php bo v no c
th lm gim cc nguy c xung mc c th chp nhn c. Mc d
c quy nh nh nu ti im 19.1 nhng khi vic nm gi v tr Th k
Cng ty l ph hp vi php lut v chun mc chuyn mn, v vi iu kin l
BG t a ra tt c cc quyt nh, th nhim v v hot ng ca Th k
Cng ty ca khch hng kim ton ch gii hn cc cng vic c tnh cht
hnh chnh v theo th tc nh chun b cc bin bn hp, lu gi ti liu, bo
co ca khch hng kim ton. Trong trng hp , DNKT phi nh gi mc
nghim trng ca nguy c v phi p dng cc bin php bo v cn thit
lm gim nguy c xung mc c th chp nhn c.
19.3. Nu nhn vin ca DNKT ch h tr thc hin cng vic c tnh cht
hnh chnh v theo th tc ca khch hng kim ton hoc t vn cc vn
lin quan n hnh chnh ca khch hng kim ton th thng khng lm nh
hng n tnh c lp, vi iu kin l BG ca khch hng kim ton t a
ra tt c cc quyt nh c lin quan.
20. Cung cp dch v kim ton cho khch hng kim ton trong nhiu
nm (bao gm vic lun chuyn KTV hnh ngh k bo co v thnh vin
BG ph trch tng th cuc kim ton) (on 290.148 290.152)
20.1. Quy nh chung
Vic nhn s cp cao ca DNKT tham gia nhm kim ton cho cng mt
khch hng trong nhiu nm c th lm pht sinh nguy c t s quen thuc v
nguy c do t li. Mc nghim trng ca nguy c ph thuc vo cc yu t
nh:
(1) Khong thi gian m c nhn l thnh vin nhm kim ton;
(2) Vai tr ca c nhn trong nhm kim ton;
(3) C cu t chc ca DNKT;
(4) Tnh cht ca cuc kim ton;
(5)

Liu thnh vin BG ca khch hng kim ton c thay i hay

khng;

(6)

Liu c s thay i no lin quan n tnh cht hoc mc phc tp

ca cc vn v k ton v lp BCTC ca khch hng kim ton hay
khng.

DNKT phi nh gi mc nghim trng ca nguy c v phi p dng

cc bin php bo v cn thit lm gim nguy c xung mc c th chp
nhn c. V d v cc bin php bo v gm:

(1) nh k thay i ngi k bo co kim ton hoc thay i thnh

vin cp cao ca nhm kim ton (nu kim ton cho n v c li
ch cng chng);
(2) C mt KTV chuyn nghip khc khng phi l thnh vin nhm
kim ton sot xt cng vic do nhn s cp cao ny thc hin;
hoc
(3) nh k thc hin kim sot cht lng ni b hoc c lp t bn
ngoi i vi cc cuc kim ton ny.
20.2. Khch hng kim ton l n v c li ch cng chng
- Trng hp kim ton cho n v c li ch cng chng, thnh vin BG
ph trch tng th cuc kim ton v KTV hnh ngh k bo co kim ton
khng c php k bo co kim ton qu 3 nm lin tc cho mt khch hng
kim ton.
KTV hnh ngh khng c tham gia thc hin kim ton cho mt n v
c li ch cng chng trong 5 nm ti chnh lin tc. Thi gian ni trn c
tnh k t nm ti chnh m KTV bt u k bo co kim ton hoc bt u
c giao trch nhim l KTV hnh ngh tham gia cuc kim ton v khng
ph thuc vo v tr c giao trong cuc kim ton. Nu KTV hnh ngh
tham gia kim ton cho mt n v c li ch cng chng trong 4 nm ti chnh
lin tc, cc c nhn ny khng c php l thnh vin nhm kim ton hoc l
thnh vin c vai tr ch cht trong cuc kim ton trong vng 1 nm tip theo
cho khch hng kim ton . Trong giai on ny, cc c nhn ny khng c
php tham gia nhm kim ton, cng khng c l thnh vin sot xt vic
kim sot cht lng, cng nh a ra kin t vn cho nhm kim ton hoc
khch hng kim ton v cc vn c th lin quan n k thut v c th
ngnh, cc giao dch, s kin khc, nu khng, s nh hng trc tip n kt
qu ca cuc kim ton.
- Vic mt thnh vin BG DNKT khng phi l thnh vin c vai tr ch
cht trong cuc kim ton nhng tham gia nhm kim ton cho n v c li ch
cng chng trong nhiu nm lin, c th lm pht sinh nguy c t s quen thuc
v nguy c do t li. Mc nghim trng ca nguy c ph thuc vo cc yu
t nh:
(1) Khong thi gian c nhn lm vic vi n v c li ch cng
chng;
(2) Vai tr ca c nhn trong nhm kim ton (nu c);
(3) Bn cht, mc thng xuyn v phm vi ca cng vic gia c
nhn vi BG hoc BQT ca khch hng kim ton.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
cc bin php bo v cn thit lm gim nguy c xung mc c th chp
nhn c. V d v cc bin php bo v gm:

(1) Lun chuyn thnh vin BG khi cuc kim ton hoc chm dt
mi quan h lm vic vi khch hng kim ton; hoc
(2) nh k thc hin kim sot cht lng ni b hoc c lp t bn
ngoi i vi cc cuc kim ton ny.
- Khi mt khch hng kim ton tr thnh n v c li ch cng chng th
DNKT khng c b tr thnh vin c vai tr ch cht trong cuc kim ton
thc hin kim ton cho khch hng ny trong nm nm ti chnh lin tc k t
nm ti chnh m khch hng tr thnh n v c li ch cng chng.
21. Cung cp dch v phi m bo cho khch hng kim ton (on
290.154 290.216)
21.1. Qui nh chung (on 290.154 290.158)
- DNKT thng cung cp cho khch hng kim ton cc dch v phi m
bo ph hp vi trnh chuyn mn v kinh nghim ca h. Tuy nhin, vic
cung cp dch v phi m bo c th lm pht sinh nguy c e da tnh c lp
ca DNKT, hay cc thnh vin nhm kim ton. Cc nguy c e da tnh c
lp thng thy l nguy c t kim tra, nguy c do t li v nguy c t bo
cha.
- Trong trng hp Chng 290 khng hng dn c th v mt dch v phi
m bo no , DNKT phi p dng khun kh chung khi nh gi tng trng
hp c th.
- Trc khi chp nhn hp ng dch v phi m bo cho khch hng kim
ton, DNKT phi cn nhc liu vic chp nhn c lm pht sinh nguy c e
da tnh c lp ca DNKT hay khng. Khi nh gi mc nghim trng ca
cc nguy c pht sinh t vic cung cp mt dch v phi m bo, DNKT cn
xem xt nguy c pht sinh t vic cung cp dch v phi m bo khc c lin
quan. Nu pht sinh nguy c nghim trng n mc khng c bin php bo v
no c th lm gim nguy c xung mc c th chp nhn c th DNKT
khng c cung cp dch v phi m bo .
- DNKT c th cung cp cc dch v phi m bo, m thng thng s b
gii hn bi cc quy nh trong Chng ny, cho cc bn lin quan sau y ca
khch hng kim ton:
(a) Mt n v khng phi l khch hng kim ton nhng c quyn
kim sot trc tip hoc gin tip vi khch hng kim ton;
(b) Mt n v khng phi l khch hng kim ton c li ch ti chnh
trc tip trong khch hng kim ton m n v c nh hng
ng k i vi khch hng kim ton v li ch trong khch hng
kim ton l trng yu i vi n v ; hoc
(c) Mt n v khng phi l khch hng kim ton cng chu s kim
sot chung vi khch hng kim ton, nu c th kt lun rng: (i)
Dch v khng lm pht sinh nguy c t kim tra do kt qu ca

dch v khng phi l i tng ca cc th tc kim ton; v (ii)

Bt k nguy c no pht sinh t vic cung cp dch v trn c loi
tr hoc lm gim xung mc c th chp nhn c nh vic p
dng cc bin php bo v.
- Dch v phi m bo cung cp cho khch hng kim ton khng nh
hng n tnh c lp ca DNKT khi khch hng kim ton tr thnh n v
c li ch cng chng nu:
(a) Dch v phi m bo trc tun th vi cc quy nh v hng
dn trong Chng ny lin quan n khch hng khng phi l n v
c li ch cng chng;
(b) Dch v phi m bo khng c php thc hin cho khch hng l
n v c li ch cng chng theo quy nh trong Chng 290,
chm dt trc hoc ngay sau khi khch hng tr thnh n v c
li ch cng chng;
(c) DNKT p dng cc bin php bo v cn thit loi tr hoc lm
gim nguy c e da tnh c lp xung mc c th chp nhn c.
21.2. Trch nhim qun l (on 290.159 290.263)
- Trch nhim qun l mt doanh nghip bao gm nhiu hot ng m
bo li ch cao nht cho cc c ng v cc bn c li ch lin quan ca n v.
Khng th xc nh c c th tng hot ng lin quan n trch nhim qun
l. Tuy nhin, trch nhim qun l thng lin quan n vic nh hng v
lnh o hot ng ca doanh nghip, k c vic a ra cc quyt nh quan
trng lin quan n vic mua bn doanh nghip, trin khai v kim sot cc
ngun lc v nhn s, ti chnh, hu hnh v v hnh.
- Liu mt hot ng c c coi l thuc trch nhim qun l hay khng
ph thuc vo hon cnh v xt on chuyn mn. V d v cc hot ng c
th coi l thuc trch nhim qun l, bao gm:
(1) nh hng chin lc v xy dng chnh sch;
(2) Ch o v chu trch nhim v hnh vi ca nhn vin n v;
(3) Ph duyt cc giao dch;
(4) Quyt nh vic thc hin cc xut ca DNKT hoc bn th ba
khc;
(5) Chu trch nhim lp v trnh by BCTC ph hp vi khun kh v
lp v trnh by BCTC c p dng;
(6) Chu trch nhim thit k, thc hin v duy tr kim sot ni b.
- Cc hot ng hnh chnh v mang tnh cht th tc hoc cc vn lin
quan khng quan trng thng khng c coi l trch nhim qun l, nh thc
hin mt giao dch khng quan trng c Gim c hoc Tng Gim c y
quyn hoc gim st thi hn np bo co theo quy nh ca php lut v t vn

cho khch hng kim ton v cc thi hn ny. Ngoi ra vic t vn v khuyn
ngh h tr BG trong vic thc hin trch nhim qun l ca mnh s khng
c coi l trch nhim qun l ca BG.
- Trng hp DNKT thc hin trch nhim qun l cho mt khch hng
kim ton th s lm pht sinh nguy c nghim trng n mc khng c bin
php bo v no c th lm gim nguy c xung mc c th chp nhn c.
V d, vic quyt nh p dng cc khuyn ngh ca DNKT s lm pht sinh
nguy c t kim tra v nguy c do t li. Hn na, vic ny s lm pht sinh
nguy c t s quen thuc do DNKT tr nn qu gn kt vi quan im v li ch
ca khch hng kim ton. Do , DNKT khng c m nhn trch nhim
qun l cho khch hng kim ton.
- trnh ri ro thc hin trch nhim qun l khi cung cp dch v phi m
bo cho khch hng kim ton, DNKT phi m bo rng mi thnh vin BG ca
khch hng phi c trch nhim: (i) a ra xt on v quyt nh quan trng
thuc phm vi trch nhim ca BG, (ii) nh gi kt qu ca dch v, v (iii)
Chu trch nhim v cc hnh ng pht sinh t kt qu ca dch v . iu ny
gip DNKT trnh c ri ro ca vic a ra cc quyt nh v xt on quan
trng thay cho khch hng kim ton. Ri ro ny s gim hn na khi DNKT
khch hng t nh gi v quyt nh da trn cc phn tch khch quan, minh
bch ca DNKT.
21.3. Cung cp dch v ghi s k ton v lp BCTC cho khch hng kim
ton (on 290.164 290.167)
- Vic cung cp dch v k ton cho khch hng kim ton, nh vic ghi s
k ton, lp BCTC c th lm pht sinh nguy c t kim tra khi DNKT li l
n v kim ton BCTC . Do DNKT khng c thc hin kim ton trong
trng hp ang thc hin hoc thc hin trong nm trc lin k dch v
ghi s k ton, lp BCTC cho khch hng kim ton.
- Khch hng kim ton c th yu cu DNKT cung cp cc dch v h tr
k thut nhm gii quyt cc vn khc v k ton hoc phn tch, tng hp
cc thng tin phc v mc ch bo co cho c quan qun l nh nc. Khch
hng c th yu cu h tr k thut v cc vn k ton nh chuyn i BCTC
t c s k ton ny sang c s k ton khc (v d, tun th theo chnh sch
k ton ca tp on hoc chuyn i BCTC lp theo Chun mc k ton Vit
Nam sang BCTC lp theo Chun mc BCTC quc t). Ni chung cc dch v
nu trn khng lm pht sinh nguy c e da tnh c lp nu DNKT khng
thc hin trch nhim qun l i vi khch hng kim ton.
21.4. Cung cp dch v nh gi cho khch hng kim ton (on 290.172
290.177)
- Quy nh chung

+ nh gi bao gm vic a ra cc gi nh v s pht trin trong tng

lai, p dng cc phng php v k thut thch hp xc nh gi tr c th
hoc khong gi tr cho ti sn, n phi tr hoc ton b doanh nghip.
+ Thc hin dch v nh gi cho khch hng kim ton c th lm pht
sinh nguy c t kim tra. S tn ti v mc nghim trng ca nguy c ph
thuc vo cc yu t sau:
(1) Kt qu nh gi c nh hng trng yu n BCTC hay khng;
(2) Mc tham gia ca khch hng trong qu trnh xc nh v ph
duyt phng php nh gi v cc xt on quan trng khc;
(3) Mc sn c ca cc phng php c chun ha cng nh
cc hng dn chuyn mn cho vic nh gi;
(4) Mc ch quan vn c ca i tng c nh gi i vi nh
gi lin quan n cc phng php c chun ha;
(5) tin cy v phm vi d liu cn dng;
(6) Mc ph thuc vo cc s kin trong tng lai c th to ra cc
bin ng ng k i vi s liu nh gi;
(7) Phm vi v tnh r rng ca cc thuyt minh BCTC.
+ DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v gm:
(1)

C c nhn khng thc hin dch v nh gi sot xt li cng vic

kim ton hay nh gi; hoc

(2) Khng b tr nhn s thc hin dch v nh gi tham gia nhm kim
ton.
+ Mt s cng vic nh gi khng c mc ch quan ng k, nh trng
hp cc gi nh, k thut v phng php nh gi c chun ha theo php
lut v cc quy nh c lin quan, hoc c chp nhn rng ri. Trng hp
, kt qu nh gi do hai hay nhiu bn thc hin s khng c khc bit trng
yu.
+ Trng hp DNKT c yu cu cung cp dnh v nh gi nhm h tr
khch hng v ngha v bo co thu hoc cho mc ch hoch nh thu v kt
qu nh gi khng c nh hng trc tip n BCTC th s p dng quy nh
ti on 290.188 Chun mc ny.
- Khch hng kim ton khng phi l n v c li ch cng chng
Trng hp khch hng kim ton khng phi l n v c li ch cng
chng, nu dch v nh gi c nh hng trng yu n BCTC m DNKT a
ra kin v kt qu nh gi c mc ch quan ng k, th khng c bin
php bo v no c th lm gim nguy c t kim tra xung mc c th chp

nhn c. Do , DNKT khng c cung cp dch v nh gi ny cho khch

hng.
- Khch hng kim ton l n v c li ch cng chng
DNKT khng c cung cp dch v nh gi cho khch hng l n v c li
ch cng chng nu vic nh gi c nh hng trng yu, khi xt ring l hay tng
hp, n BCTC m DNKT a ra kin.
21.5. Cung cp dch v thu cho khch hng kim ton (on 290.178
290.191)
- Qui nh chung
+ Dch v thu bao gm nhiu loi, v d:
(1) Lp t khai thu;
(2) Tnh thu cho mc ch ghi s k ton;
(3) Hoch nh thu v cc dch v t vn thu khc;
(4) H tr gii quyt cc tranh chp v thu.
Tuy cc dch v thu m DNKT cung cp cho khch hng kim ton c
phn loi ring theo cc loi nh trn, nhng trn thc t, cc dch v thng
lin quan n nhau.
+ Vic cung cp mt s dch v thu c th lm pht sinh nguy c t kim
tra v nguy c v s bo cha. S tn ti v mc nghim trng ca nguy c
ph thuc vo cc yu t sau y:
(1) H thng nh gi, qun l thu ca c quan thu v vai tr ca
DNKT trong h thng ;
(2) Mc phc tp ca chnh sch thu c lin quan v mc xt
on cn thit khi p dng chnh sch ;
(3) Cc c im c th ca hp ng;
(4) Trnh chuyn mn v thu ca nhn vin khch hng.
- Lp t khai thu
Dch v lp t khai thu bao gm h tr khch hng thc hin cc ngha v
bo co v thu bng cch lp v hon thin thng tin cn thit (thng l in
vo cc biu mu chun) cho c quan thu, bao gm c s thu phi np. Dch
v ny cng bao gm t vn cch x l thu cho cc giao dch trong qu kh v
thay mt cho khch hng kim ton p ng cc yu cu ca c quan thu v
cung cp thng tin v phn tch b sung (k c vic gii thch v h tr k thut
cho phng php c p dng). Dch v lp t khai thu thng da vo thng
tin qu kh v ch yu lin quan n tnh ton, trnh by thng tin theo lut
hin hnh, cng nh nhng tin l v thng l c. Cc t khai thu s c c
quan thu sot xt v ph duyt. Vic cung cp cc dch v ny thng khng

lm pht sinh nguy c e da tnh c lp nu BG ca khch hng kim ton

chu trch nhim v cc t khai thu v cc xt on quan trng c lin quan.
- Tnh thu cho mc ch ghi s k ton
+ Khch hng kim ton khng phi l n v c li ch cng chng
Vic tnh ton thu thu nhp doanh nghip (TNDN) hin hnh hoc thu thu
nhp hon li phi tr (hoc ti sn thu thu nhp hon li) cho khch hng kim
ton nhm mc ch ghi s k ton v sau DNKT thc hin kim ton lm pht
sinh nguy c t kim tra. Mc nghim trng ca nguy c ph thuc vo:
(a) Mc phc tp ca php lut v cc quy nh v thu c lin
quan, mc xt on cn thit khi p dng php lut v cc quy
nh ny;
(b) Trnh chuyn mn v thu ca nhn vin khch hng;
(c) Mc trng yu ca s liu thu i vi BCTC.
DNKT phi p dng bin php bo v cn thit loi tr hoc lm gim
nguy c xung mc c th chp nhn c. V d:
(1) C c nhn khng phi l thnh vin nhm kim ton thc hin
dch v;
(2) C mt thnh vin BG hoc trng nhm kim ton c kinh
nghim ph hp khng phi l thnh vin nhm kim ton sot xt
li cc bng tnh thu, nu dch v do mt thnh vin nhm kim
ton thc hin; hoc
(3) Tham kho kin t vn v dch v t chuyn gia thu bn ngoi
DNKT.
+ Khch hng kim ton l n v c li ch cng chng
Nu khch hng kim ton l n v c li ch cng chng, tr trng hp
khn cp, DNKT khng c cung cp dch v tnh thu TNDN hin hnh hoc
thu thu nhp hon li phi tr (hoc ti sn thu thu nhp hon li) cho mc
ch ghi s k ton v c nh hng trng yu i vi BCTC m DNKT a ra
kin.
Trng hp khn cp hoc tnh hung bt thng, khi khch hng kim
ton khng th la chn c bn cung cp dch v no khc, DNKT c th
cung cp dch v tnh thu TNDN hin hnh hoc thu thu nhp hon li phi tr
(hoc ti sn thu thu nhp hon li) cho mc ch ghi s k ton m trong cc
tnh hung khc s l khng c php theo quy nh ca Chng ny. Trng
hp ny c th xy ra khi: (i) Ch DNKT mi c ngun lc v hiu bit cn
thit v ngnh ngh hot ng ca khch hng gip khch hng tnh thu
TNDN hin hnh hoc thu thu nhp hon li phi tr (hoc ti sn thu thu
nhp hon li) kp thi; v (ii) Nu DNKT khng cung cp cc dch v ny
th s gy ra kh khn ng k cho khch hng (v d, trong vic p ng cc

yu cu bo co theo quy nh ca php lut). Trng hp ny DNKT cn phi

tha mn cc iu kin sau:
(a) Thnh vin thc hin dch v khng c l thnh vin nhm kim
ton;
(b) Dch v c thc hin trong thi gian ngn v khng lp li;
(c) Tnh hung ny phi c tho lun vi BQT ca khch hng.
- Hoch nh thu v cc dch v t vn thu khc
+ Dch v hoch nh thu hoc cc dch v t vn thu khc gm nhiu
loi dch v, nh t vn cho khch hng cch thc tin hnh giao dch ti u
ha li ch v thu hoc t vn v vic p dng lut hoc quy nh mi v thu.
+ Nguy c t kim tra c th lm pht sinh khi kin t vn nh hng
n cc vn c phn nh trong BCTC. S tn ti v mc nghim trng
ca nguy c ph thuc vo cc yu t nh:
(1) Mc ch quan khi xc nh cch x l cc vn v thu khi lp
BCTC;
(2) Mc nh hng ca kt qu t vn v thu i vi BCTC;
(3) Liu hiu qu ca kin t vn v thu c ph thuc vo phng
thc hch ton k ton hoc trnh by BCTC hay khng v c nghi
ng no v tnh thch hp ca phng thc hch ton k ton hoc
trnh by BCTC theo khun kh v lp v trnh by BCTC c lin
quan hay khng;
(4) Trnh chuyn mn v thu ca nhn vin khch hng;
(5) Mc ph hp ca kin t vn so vi php lut v cc quy nh
v thu, tin l hoc thng l khc c;
(6) Liu cch x l v thu c tun th hng dn ring ca c quan
thu hay c c quan thu lm r trc khi lp v trnh by
BCTC hay khng.
V d, khi cung cp dch v hoch nh thu hoc cc dch v t vn thu
khc, nguy c e da tnh c lp thng khng pht sinh nu kin t vn
c c quan thu chp thun, hoc ph hp vi tin l khc, thng l c,
hoc c cn c r rng theo quy nh ca php lut v thu.
+ DNKT phi nh gi mc nghim trng ca bt k nguy c no v phi
p dng cc bin php bo v cn thit loi tr hoc lm gim nguy c xung
mc c th chp nhn c. V d v cc bin php bo v gm:
(1) S dng chuyn gia khng phi l thnh vin nhm kim ton
thc hin dch v;
(2) C chuyn gia v thu, m chuyn gia ny khng tham gia cung
cp dch v thu, t vn cho nhm kim ton v dch v v sot xt

cc cch x l thu trong BCTC;

(3) Tham kho kin t vn v dch v t mt chuyn gia thu bn
ngoi DNKT; hoc
(4) Xin kin chp thun trc hoc kin t vn t c quan thu.
+ Nu hiu qu ca kin t vn v thu ph thuc vo phng thc hch
ton k ton hoc trnh by c th trong BCTC v:
(a) Nhm kim ton c nghi ng v tnh thch hp ca phng thc
hch ton k ton hoc trnh by BCTC theo khun kh v lp v
trnh by BCTC c lin quan;
(b) Kt qu hoc h qu ca kin t vn v thu s c nh hng
trng yu n BCTC m DNKT s a ra kin; th nguy c t
kim tra s nghim trng n mc khng c bin php bo v no
c th lm gim nguy c xung mc c th chp nhn c.
Trng hp ny DNKT khng c cung cp kin t vn v thu
cho khch hng kim ton.
+ Khi cung cp cc dch v thu cho khch hng kim ton, DNKT c th
c yu cu cung cp dch v nh gi nhm h tr khch hng thc hin ngha
v bo co thu hoc cho mc ch hoch nh thu. Nu kt qu nh gi c
nh hng trc tip n BCTC th phi p dng quy nh ti chng 290 lin
quan n cc dch v nh gi. Nu vic nh gi ch c thc hin cho mc
ch v thu v kt qu nh gi khng nh hng trc tip n BCTC (m ch
nh hng gin tip n cc ch tiu lin quan n thu trn BCTC) th thng
khng pht sinh nguy c e da tnh c lp, nu nh hng n BCTC l
khng trng yu hoc nu kt qu nh gi c c quan thu hoc c quan
qun l c thm quyn tng ng sot xt c lp. Nu kt qu nh gi
khng c sot xt c lp t bn ngoi v c nh hng trng yu n BCTC,
th s tn ti v mc nghim trng ca bt k nguy c no pht sinh s ph
thuc vo cc yu t nh:
(1) Mc ph hp ca phng php nh gi vi php lut v cc
quy nh c lin quan v thu, tin l v thng l c khc v mc
ch quan trong vic nh gi;
(2) tin cy v phm vi ca d liu lm c s nh gi;
DNKT phi nh gi mc nghim trng ca bt k nguy c no pht sinh
v p dng cc bin php bo v cn thit loi tr hoc lm gim nguy c
xung mc c th chp nhn c. V d v cc bin php bo v gm:
(1) S dng chuyn gia khng phi l thnh vin nhm kim ton
thc hin dch v;
(2) C chuyn gia sot xt cng vic kim ton hoc kt qu ca dch v
thu; hoc

(3) Xin kin chp thun trc hoc kin t vn t c quan thu.
- H tr gii quyt cc tranh chp v thu
+ Nguy c v s bo cha hay nguy c t kim tra c th pht sinh khi
DNKT i din cho khch hng kim ton gii quyt tranh chp v thu ca mt
vn c th khi c quan thu khng chp nhn gii trnh ca khch hng, v
vn ang c phn x trong mt v kin tng. S tn ti v mc
nghim trng ca nguy c ph thuc vo cc yu t nh:
(1) Liu DNKT a ra kin t vn m kin c l ch ca
tranh chp v thu hay khng;
(2) Mc nh hng trng yu ca kt qu v tranh chp n BCTC
m DNKT s a ra kin;
(3) Mc ph hp ca vn vi php lut v cc quy nh c lin
quan v thu, tin l hoc thng l c khc;
(4) Liu v kin c c xt x cng khai hay khng;
(5) Vai tr ca BG ca khch hng trong vic gii quyt tranh chp.
DNKT phi nh gi mc nghim trng ca bt k nguy c no v p
dng cc bin php bo v cn thit loi tr hoc lm gim nguy c xung
mc c th chp nhn c. V d v cc bin php bo v gm:
(1) S dng chuyn gia khng phi l thnh vin nhm kim ton
thc hin dch v;
(2) C chuyn gia v thu, m chuyn gia ny khng tham gia cung
cp dch v v thu, t vn cho nhm kim ton v dch v v sot
xt cc s liu thu trong BCTC; hoc
(3) Tham kho kin t vn t chuyn gia v thu bn ngoi DNKT.
+ Nu cc dch v v thu bao gm vic gi vai tr ngi bo cha cho
mt khch hng kim ton trong mt phin ta xt x cng khai v mt vn
v thu v cc s liu c lin quan l trng yu i vi BCTC m DNKT s a
ra kin, nguy c v s bo cha pht sinh s nghim trng n mc khng c
bin php bo v no c th loi tr hoc lm gim nguy c xung mc c
th chp nhn c. Trng hp ny, DNKT khng c cung cp dch v
cho khch hng kim ton.
+ DNKT vn c tip tc cung cp dch v t vn v thu (v d, cung cp
thng tin c th, cung cp bng chng, li khai v cng vic c thc hin hoc
tr gip khch hng phn tch cc vn thu) cho khch hng kim ton lin quan
n vn c xem xt trong mt phin ta xt x cng khai.
- Cung cp dch v kim ton ni b cho khch hng kim ton (on
290.192 290.193)

+ Phm vi v mc tiu ca hot ng kim ton ni b l khc nhau ng

k v ph thuc vo quy m, c cu t chc ca n v, yu cu ca BG v
BQT ca khch hng. Hot ng kim ton ni b c th bao gm:
(1) Gim st kim sot ni b - sot xt cc kim sot, gim st hot
ng kim sot v xut hng hon thin;
(2) Kim tra thng tin ti chnh v thng tin hot ng - kim tra cc
phng tin c s dng xc nh, o lng, phn loi v bo
co thng tin ti chnh, thng tin hot ng, v kim tra c th tng
khon mc, bao gm kim tra chi tit cc giao dch, s d v th
tc;
(3) Kim tra tnh kinh t, hiu qu v hiu sut ca cc hot ng, k
c hot ng phi ti chnh ca n v;
(4) Kim tra tnh tun th php lut v cc quy nh, cc yu cu bn
ngoi khc, cc chnh sch, ch th ca BG v cc quy nh ni b
khc.
+ Dch v kim ton ni b bao gm tr gip khch hng thc hin cc
hot ng kim ton ni b. Do DNKT khng c cung cp dch v kim
ton ni b cho khch hng kim ton.
- Cung cp dch v v cng ngh thng tin cho khch hng kim ton
(on 290.198 290.203)
+ Quy nh chung
Dch v lin quan n cng ngh thng tin (IT) bao gm thit k hoc xy
dng h thng phn cng hoc phn mm. Cc h thng ny c th tng hp d
liu ngun, hnh thnh mt phn ca kim sot ni b i vi vic lp v trnh
by BCTC hoc to ra thng tin nh hng n s, ti liu k ton hoc BCTC,
hoc cc h thng ny c th khng lin quan n s, ti liu k ton, kim sot
ni b i vi vic lp v trnh by BCTC ca khch hng kim ton. Vic cung
cp dch v v cng ngh thng tin c th lm pht sinh nguy c t kim tra, ty
thuc vo c im ca dch v v ca h thng cng ngh thng tin.
Khi nhn vin ca DNKT khng gi trch nhim qun l trong khch hng
kim ton, cc dch v v cng ngh thng tin sau y khng lm pht sinh nguy
c e da tnh c lp:
(a) Thit k hoc xy dng h thng cng ngh thng tin khng lin
quan n kim sot ni b i vi vic lp v trnh by BCTC;
(b) Thit k hoc xy dng h thng cng ngh thng tin khng to ra
thng tin hnh thnh nn mt phn quan trng ca s, ti liu k
ton hoc BCTC;
(c) Sa i phn mm k ton hoc phn mm lp v trnh by BCTC
bn sn trn th trng m khng do DNKT thit k nu vic sa
i phn mm p ng nhu cu ca khch hng l khng

ng k;
(d)

nh gi v a ra cc khuyn ngh v h thng cng ngh thng tin

do mt nh cung cp dch v khc hoc khch hng thit k, xy dng,
hoc vn hnh.

+ Khch hng kim ton khng phi l n v c li ch cng chng

Nguy c t kim tra s pht sinh nu vic cung cp dch v cho khch hng
kim ton khng phi l n v c li ch cng chng bao gm thit k hoc xy
dng h thng cng ngh thng tin m h thng ny: (i) Hnh thnh mt phn
quan trng ca kim sot ni b i vi vic lp v trnh by BCTC; hoc (ii)
To ra thng tin quan trng i vi s, ti liu k ton hoc BCTC ca khch
hng m DNKT s a ra kin.
Nguy c t kim tra pht sinh do cc dch v nu trn s nghim trng n
mc DNKT khng c php thc hin cc dch v tr khi p dng cc bin
php bo v thch hp m bo rng:
(a) Khch hng tha nhn trch nhim i vi vic xy dng v gim
st h thng kim sot ni b;
(b) Khch hng phn cng mt c nhn c nng lc, tt nht l lnh
o cp cao, chu trch nhim a ra cc quyt nh qun l i vi
vic thit k v p dng h thng phn cng hoc phn mm;
(c)

Khch hng a ra cc quyt nh qun l i vi quy trnh thit k

v p dng h thng phn cng hoc phn mm;

(d)

Khch hng nh gi tnh y v kt qu ca vic thit k v p

dng h thng phn cng hoc phn mm;

(e) Khch hng chu trch nhim vn hnh h thng phn cng hoc
phn mm v chu trch nhim i vi d liu m h thng s dng
hoc to ra.
Ty thuc vo mc s dng h thng cng ngh thng tin c th thu
thp bng chng kim ton trong mi cuc kim ton, DNKT phi a ra quyt
nh v vic liu c cung cp dch v phi m bo bng cch c nhn vin
khng phi l thnh vin nhm kim ton thc hin dch v v nhn vin ny
c c ch bo co ring trong DNKT. DNKT phi nh gi mc nghim trng
ca cc nguy c cn li khc v phi p dng cc bin php bo v cn thit
loi tr hoc lm gim nguy c xung mc c th chp nhn c. V d v
bin php bo v l c KTV hnh ngh sot xt dch v kim ton hoc dch v
phi m bo.
+ Khch hng kim ton l n v c li ch cng chng
Trng hp khch hng kim ton l n v c li ch cng chng, DNKT
khng c cung cp cc dch v bao gm thit k hoc xy dng h thng cng
ngh thng tin m h thng ny: (i) Hnh thnh mt phn quan trng ca kim
sot ni b i vi vic lp v trnh by BCTC; hoc (ii) To ra thng tin quan

trng i vi s, ti liu k ton hoc BCTC ca khch hng m DNKT s a

ra kin.
- Cung cp dch v h tr kin tng, tranh chp cho khch hng kim ton
(on 290.204 - 290.205)
+ Dch v h tr kin tng, tranh chp c th bao gm cc hot ng nh
lm nhn chng chuyn mn, c tnh thit hi hoc tnh ton cc s liu v cc
khon phi thu hoc phi tr do kt qu kin tng hoc tranh chp, h tr qun
l v khi phc ti liu. Cc dch v ny c th lm pht sinh nguy c t kim
tra hoc nguy c v s bo cha.
+ Nu DNKT cung cp dch v h tr kin tng, tranh chp cho khch hng
kim ton v dch v ny bao gm vic c tnh thit hi hoc cc s liu khc c
nh hng n chnh BCTC m DNKT s a ra kin, th phi tun theo cc
quy nh v dch v nh gi. Trng hp cung cp dch v h tr kin tng, tranh
chp khc, DNKT phi nh gi mc nghim trng ca bt k nguy c no
pht sinh v p dng cc bin php bo v cn thit loi tr hoc lm gim
nguy c xung mc c th chp nhn c.
- Cung cp dch v t vn v lut cho khch hng kim ton (on 290.206
- 290.210)
+ Trong Chng 290, dch v t vn v lut c nh ngha l bt k dch
v no m ngi cung cp dch v phi c php hnh ngh v lut trc ta
n theo lut nh hoc c o to chnh quy hnh ngh v lut. Dch v t
vn v lut c th bao gm nhiu lnh vc, k c dch v t vn doanh nghip v
t vn thng mi cho khch hng, nh t vn v hp ng, kin tng, mua bn,
sp nhp hoc h tr cho b phn php ch ni b ca khch hng. Vic cung
cp dch v t vn v lut cho khch hng kim ton c th lm pht sinh nguy
c t kim tra v nguy c v s bo cha.
+ Dch v t vn v lut h tr khch hng kim ton thc hin mt giao
dch (v d, t vn v hp ng, t vn php lut, sot xt tng th v ti c cu
v php l) c th lm pht sinh nguy c t kim tra. S tn ti v mc
nghim trng ca bt k nguy c t kim tra no ph thuc vo cc yu t nh:
(1) c im ca dch v;
(2) Liu dch v c do thnh vin nhm kim ton cung cp hay khng;
(3) Mc trng yu ca bt k vn no lin quan n BCTC ca
khch hng kim ton.
DNKT phi nh gi mc nghim trng ca bt k nguy c no v p
dng cc bin php bo v cn thit loi tr hoc lm gim nguy c xung
mc c th chp nhn c. V d v cc bin php bo v gm:
(1) S dng chuyn gia khng phi l thnh vin nhm kim ton
thc hin dch v t vn v lut; hoc

(2) C chuyn gia khng cung cp dch v t vn v lut cho khch

hng t vn cho nhm kim ton v dch v v sot xt cch
thc x l i vi BCTC.
+ Vic gi vai tr bo cha cho khch hng kim ton gii quyt mt v
kin tng hoc tranh chp khi cc s liu c lin quan l trng yu i vi
BCTC m DNKT s a ra kin s lm pht sinh nguy c v s bo cha v
nguy c t kim tra nghim trng n mc khng c bin php bo v no c
th lm gim nguy c xung mc c th chp nhn c. Trng hp ny,
DNKT khng c thc hin loi dch v cho khch hng kim ton.
+ Khi DNKT c yu cu gi vai tr bo cha cho khch hng kim ton
gii quyt mt v kin tng hoc tranh chp khi cc s liu c lin quan l
khng trng yu i vi BCTC m DNKT s a ra kin, DNKT phi nh gi
mc nghim trng ca bt k nguy c v s bo cha v nguy c t kim tra
no pht sinh v p dng cc bin php bo v cn thit loi tr hoc lm
gim nguy c xung mc c th chp nhn c. V d v cc bin php bo
v gm:
(1) S dng chuyn gia khng phi l thnh vin nhm kim ton
thc hin dch v; hoc
(2) C chuyn gia khng cung cp dch v t vn v lut cho khch
hng t vn cho nhm kim ton v dch v v sot xt cch
thc x l i vi BCTC.
+ Vic b nhim thnh vin BG hoc nhn vin ca DNKT lm Trng ban
php ch ca khch hng kim ton s lm pht sinh nguy c t kim tra v nguy
c v s bo cha nghim trng n mc khng c bin php bo v no c th
lm gim nguy c xung mc c th chp nhn c. Chc v Trng ban
php ch thng dnh cho lnh o cp cao, c trch nhim tng th i vi cc
hot ng php l ca n v, nn khng c nhn no ca DNKT c chp nhn
m nhim v tr cho khch hng kim ton.
- Cung cp dch v tuyn dng cho khch hng kim ton (on 290.211 290.212)
+ Quy nh chung
Vic cung cp dch v tuyn dng cho khch hng kim ton c th lm
pht sinh nguy c do t li, nguy c t s quen thuc v nguy c b e da. S
tn ti v mc nghim trng ca cc nguy c ph thuc vo cc yu t nh:
(1) Ni dung yu cu h tr;
(2) Vai tr ca ngi c tuyn dng.
DNKT phi nh gi mc nghim trng ca bt k nguy c no v phi
p dng cc bin php bo v cn thit loi tr hoc lm gim nguy c
xung mc c th chp nhn c. Trong mi trng hp, DNKT khng c
gi trch nhim qun l trong khch hng kim ton, k c ng vai tr l ngi

m phn thay mt cho khch hng, v phi cho khch hng a ra quyt
nh tuyn dng.
DNKT c th cung cp dch v nh sot xt bng cp, trnh chuyn mn
ca cc ng vin v t vn v s ph hp ca h vi v tr ng tuyn. Ngoi ra,
DNKT c th phng vn cc ng vin v t vn v nng lc ca h cho v tr k
ton ti chnh, v tr qun l hoc kim sot.
+ Khch hng kim ton l n v c li ch cng chng
Lin quan n Gim c, nhn s cp cao hoc lnh o cp cao ca khch
hng kim ton c nh hng ng k i vi vic lp chng t, ghi s k ton
hoc lp BCTC ca khch hng kim ton l n v c li ch cng chng m
DNKT s a ra kin, DNKT khng c cung cp cc dch v tuyn dng
sau y:
(1) Tm kim cc ng vin cho cc v tr ;
(2) Thc hin iu tra v cc ng vin cho cc v tr .
- Cung cp dch v ti chnh doanh nghip cho khch hng kim ton
(on 290.213 - 290.216)
Vic cung cp dch v ti chnh doanh nghip sau y c th lm pht sinh
nguy c v s bo cha v nguy c t kim tra:
+

(1) H tr khch hng kim ton pht trin chin lc ti chnh doanh
nghip;
(2) Xc nh cc cng ty mc tiu khch hng kim ton mua li;
(3) T vn v cc giao dch gii th doanh nghip;
(4) H tr cc giao dch huy ng ngun ti chnh;
(5) T vn v c cu doanh nghip.
DNKT phi nh gi mc nghim trng ca bt k nguy c no v p
dng cc bin php bo v cn thit loi tr hoc lm gim nguy c xung
mc c th chp nhn c. V d v cc bin php bo v gm:
(1) S dng chuyn gia khng phi l thnh vin nhm kim ton thc
hin dch v; hoc
(2) C chuyn gia khng tham gia cung cp dch v ti chnh doanh
nghip cho khch hng t vn cho nhm kim ton v dch v
v sot xt phng thc hch ton k ton v trnh by BCTC.
+ Nguy c t kim tra c th pht sinh t vic cung cp dch v ti chnh
doanh nghip, v d t vn v c cu mt giao dch ti chnh doanh nghip hoc
v cc tha thun cp vn s c nh hng trc tip n cc s liu c trnh
by trong BCTC m DNKT s a ra kin. S tn ti v mc nghim trng
ca nguy c ph thuc vo cc yu t nh:

(1) Mc ch quan khi xc nh cch thc ph hp x l kt qu

hoc h qu ca kin t vn v ti chnh doanh nghip n
BCTC;
(2) Mc nh hng trc tip ca kt qu kin t vn v ti chnh
doanh nghip i vi cc s liu c ghi nhn trong BCTC v
mc trng yu ca cc s liu i vi BCTC;
(3) Liu hiu qu ca kin t vn v ti chnh doanh nghip c ph
thuc vo phng thc hch ton k ton hoc vic trnh by trn
BCTC, hay c nghi ng no v s ph hp ca phng thc hch
ton k ton hoc trnh by BCTC theo khun kh v lp v trnh
by BCTC c lin quan hay khng.
DNKT phi nh gi mc nghim trng ca bt k nguy c no v p
dng cc bin php bo v cn thit loi tr hoc lm gim nguy c xung
mc c th chp nhn c. V d v cc bin php bo v gm:
(1) S dng chuyn gia khng phi l thnh vin nhm kim ton
thc hin dch v; hoc
(2) C chuyn gia khng cung cp dch v ti chnh doanh nghip cho
khch hng t vn cho nhm kim ton v dch v v sot xt
phng thc hch ton k ton v trnh by BCTC.
+ Nu hiu qu ca kin t vn v ti chnh doanh nghip c ph thuc
vo phng thc hch ton k ton hoc trnh by trn BCTC v:
(a) Nhm kim ton c s nghi ng v tnh thch hp ca phng thc
hch ton k ton v trnh by BCTC theo khun kh v lp v
trnh by BCTC c lin quan;
(b) Kt qu hoc h qu ca kin t vn v ti chnh doanh nghip s
c nh hng trng yu n BCTC m DNKT s a ra kin, th nguy
c t kim tra s nghim trng n mc khng c bin php bo v no
c th lm gim nguy c xung mc c th chp nhn c, v
trng hp ny DNKT khng c cung cp dch v t vn v ti chnh
doanh nghip cho khch hng.
+ Vic cung cp dch v ti chnh doanh nghip bao gm qung b,
giao dch hoc bo lnh pht hnh c phiu ca khch hng kim ton s lm
pht sinh nguy c v s bo cha hoc nguy c t kim tra nghim trng n
mc khng c bin php bo v no c th lm gim nguy c xung mc c
th chp nhn c. Trng hp ny, DNKT khng c cung cp cc dch v
cho khch hng kim ton.
22. Ph dch v (on 290.217 - 290.224)
22.1. Ph dch v ln (on 290.217 - 290.218)
- Khi tng mc ph dch v t mt khch hng kim ton chim mt phn
ln trong tng doanh thu ca DNKT, s ph thuc v mi lo ngi v vic mt

khch hng s lm pht sinh nguy c do t li hoc nguy c b e da. Mc

nghim trng ca cc nguy c ph thuc vo cc yu t nh:
(1) C cu hot ng ca DNKT;
(2) Liu DNKT mi c thnh lp hay hot ng n nh;
(3) Tm quan trng ca khch hng i vi DNKT, xt v mt nh
lng v/hoc nh tnh.
DNKT phi nh gi mc nghim trng ca nguy c v p dng cc
bin php bo v cn thit loi tr hoc lm gim nguy c xung mc c
th chp nhn c. V d v cc bin php bo v gm:
(1) Gim s ph thuc vo khch hng;
(2) Sot xt kim sot cht lng c lp; hoc
(3) Tham kho kin t vn ca bn th ba, nh t chc ngh nghip
hoc KTV chuyn nghip v cc xt on kim ton quan trng.
- Nguy c do t li hay nguy c b e da cng c th pht sinh khi ph
dch v t mt khch hng kim ton chim mt phn ln trong tng doanh thu
t cc khch hng ca mt thnh vin BG hoc chim mt phn ln trong tng
doanh thu ca mt chi nhnh DNKT. Mc nghim trng ca nguy c ph
thuc vo cc yu t nh:
(1) Tm quan trng ca khch hng i vi thnh vin BG hoc chi
nhnh DNKT, xt v mt nh lng v/hoc nh tnh;
(2) Mc th lao ca thnh vin BG, hoc cc thnh vin BG chi
nhnh ph thuc vo ph dch v thu c t khch hng.
DNKT phi nh gi mc nghim trng ca nguy c v phi p dng
cc bin php bo v cn thit loi tr hoc lm gim nguy c xung mc
c th chp nhn c. V d v cc bin php bo v gm:
(1) Gim s ph thuc vo khch hng kim ton;
(2) C mt KTV chuyn nghip khc sot xt li cng vic hoc t vn
khi cn thit; hoc
(3) Thng xuyn sot xt ni b hoc bn ngoi mt cch c lp v
cht lng hp ng dch v.
- Khch hng kim ton l n v c li ch cng chng (on 290.219)
+ Nu n v c li ch cng chng l khch hng ca DNKT trong hai
nm lin tip c tng mc ph dch v t khch hng ny v cc n v c lin
quan ca khch hng chim hn mc 15% tng doanh thu ca DNKT, DNKT
phi cng b vi BQT ca khch hng rng tng ph dch v chim hn mc
15% tng doanh thu ca doanh nghip, v trao i v bin php bo v no sau
y s c p dng lm gim nguy c do t li hay nguy c b e da xung
mc c th chp nhn c, v phi p dng bin php bo v c la chn:

(1) Trc khi pht hnh bo co kim ton v BCTC nm th hai, mi

KTV chuyn nghip khng phi l nhn vin ca DNKT v khng
phi l thnh vin nhm kim ton, hoc mi t chc ngh nghip
thc hin sot xt c lp cuc kim ton tng ng vi vic
chuyn gia c lp sot xt vic kim sot cht lng cuc kim
ton (sot xt trc pht hnh); hoc
(2) Sau khi pht hnh bo co kim ton v BCTC nm th hai, v
trc khi pht hnh bo co kim ton v BCTC nm th ba, c
KTV chuyn nghip khng phi l nhn vin ca DNKT v khng
phi l thnh vin nhm kim ton ton, hoc mi t chc ngh
nghip thc hin sot xt c lp cuc kim ton cho nm th hai
tng ng vi vic chuyn gia c lp sot xt kim sot cht
lng cuc kim ton (sot xt sau pht hnh).
+ Nu tng mc ph dch v cao hn nhiu mc 15% trong tng doanh thu
ca doanh nghip, DNKT phi xc nh liu nguy c do t li hay nguy c b e
da c nghim trng n mc vic sot xt sau pht hnh s khng lm gim
nguy c xung mc c th chp nhn c nn phi sot xt trc pht hnh.
+ Sau , nu mc ph dch v mi nm tip tc vt qu mc 15%,
DNKT phi trnh by v tho lun vi BQT ca khch hng v p dng mt
trong cc bin php bo v trn. Nu mc ph dch v cao hn nhiu mc 15%,
DNKT phi xc nh liu nguy c do t li hay nguy c b e da c nghim
trng n mc vic sot xt sau pht hnh khng lm gim nguy c xung
mc c th chp nhn c nn phi p dng vic sot xt trc pht hnh.
21.2. Ph qu hn (on 290.220)
Nguy c do t li c th pht sinh nu khch hng kim ton vn cha
thanh ton ph trong mt thi gian di, c bit nu khng thanh ton mt phn
ln ph trc khi pht hnh bo co kim ton cho nm tip theo. Thng thng
DNKT yu cu thanh ton ph trc khi pht hnh bo co kim ton. Nu ph
kim ton vn cha c thanh ton sau khi pht hnh bo co kim ton,
DNKT phi nh gi s tn ti v mc nghim trng ca bt k nguy c no
v p dng cc bin php bo v cn thit loi tr hoc lm gim nguy c
xung mc c th chp nhn c. V d v bin php bo v l c mt KTV
chuyn nghip khng tham gia nhm kim ton cho kin t vn hoc sot xt
li cng vic thc hin. DNKT phi xc nh liu ph qu hn c th c coi
l tng ng vi mt khon cho khch hng vay hay khng, v liu rng do
mc trng yu ca khon ph qu hn ny th DNKT c c tip tc cuc
kim ton hoc ti b nhim hay khng.
21.3. Ph tim tng (on 290.221 - 290.224)
- Ph tim tng l ph dch v c xc nh ph thuc vo kt qu ca giao
dch hoc dch v m DNKT thc hin v da trn c s c tha thun trc.
Mc ph do ta n hoc c quan c thm quyn khc n nh khng c coi l
ph tim tng.

- Ph tim tng ca mt cuc kim ton c DNKT tnh trc tip hoc
gin tip thng qua mt bn trung gian ph thuc vo kt qu cuc kim ton s
lm pht sinh nguy c do t li nghim trng n mc khng c bin php bo
v no c th lm gim nguy c xung mc c th chp nhn c nn
DNKT khng c k kt tha thun ph kim ton theo cch tnh ph tim tng.
- Ph tim tng ca mt dch v phi m bo cho mt khch hng kim
ton c DNKT tnh trc tip hoc gin tip thng qua mt bn trung gian
cng c th lm pht sinh nguy c do t li. Nguy c pht sinh s nghim trng
n mc khng c bin php bo v no c th lm gim nguy c xung mc
c th chp nhn c nu:
(a) Ph do DNKT thc hin kim ton BCTC tnh v khon ph ny l
trng yu hoc d kin l trng yu i vi DNKT ;
(b) Ph do mt cng ty mng li tham gia vo mt phn quan trng
ca cuc kim ton tnh v khon ph l trng yu hoc d kin
l trng yu i vi cng ty mng li ; hoc
(c) Kt qu ca dch v phi m bo v gi tr ca khon ph ph thuc
vo xt on hin ti hoc tng lai lin quan n vic kim ton
mt khon mc trng yu trong BCTC.
Trong nhng trng hp ny, DNKT khng c chp nhn tha thun
tnh ph tim tng.
- i vi cc tha thun tnh ph tim tng khc do DNKT tnh cho mt
dch v phi m bo cung cp cho khch hng kim ton, s tn ti v mc
nghim trng ca bt k nguy c no s ph thuc vo cc yu t nh:
(1) Khong ph tim tng (v d: ph v t l % ca kt qu);
(2) Liu c mt c quan c thm quyn no c quyn nh ot kt qu
ca vn m khon ph tim tng c tnh da trn kt qu
hay khng;
(3) Ni dung ca dch v;
(4) nh hng ca s kin hoc giao dch i vi BCTC.
DNKT phi nh gi mc nghim trng ca bt k nguy c no v p
dng cc bin php bo v cn thit loi tr hoc lm gim nguy c
xung mc c th chp nhn c, v d:
(1) C KTV chuyn nghip khng tham gia nhm cung cp dch v
sot xt cng vic kim ton hoc t vn khi cn thit; hoc
(2) S dng chuyn gia khng phi l thnh vin nhm kim ton
thc hin dch v phi m bo.
23. Chnh sch nh gi v thng (on 290.225 - 290.226)

- Nguy c do t li pht sinh khi mt thnh vin nhm kim ton c

nh gi hoc c thng cho vic k kt cc hp ng dch v phi m bo
cho khch hng kim ton. Mc nghim trng ca nguy c ph thuc vo:
(1) T trng phn tin thng hoc nh gi cng vic ca c nhn da
vo vic k kt cc hp ng dch v ;
(2) Vai tr ca c nhn trong nhm kim ton;
(3) Liu quyt nh thng chc c chu nh hng ca vic k kt cc
hp ng dch v hay khng.
DNKT phi nh gi mc nghim trng ca nguy c v nu nguy c
mc khng th chp nhn c, DNKT phi xem xt li chnh sch nh gi v
thng i vi c nhn hoc p dng cc bin php bo v loi tr hoc lm
gim nguy c xung mc c th chp nhn c, v d:
(1) Rt thnh vin ra khi nhm kim ton; hoc
(2)

C KTV chuyn nghip khng tham gia nhm cung cp dch v

sot xt cng vic ca thnh vin .

- DNKT khng c nh gi hoc thng cho thnh vin c vai tr ch

cht trong cuc kim ton da vo thnh cng ca ngi trong vic k kt
hp ng dch v phi m bo cho khch hng kim ton. iu ny khng nhm
lm hn ch tha thun chia s li nhun thng thng gia cc thnh vin BG
ca DNKT.
24. Qu tng v u i (on 290.227)
Vic chp nhn qu tng hoc u i t mt khch hng kim ton c th
lm pht sinh nguy c do t li v nguy c t s quen thuc. Nu mt DNKT
hoc thnh vin nhm kim ton chp nhn qu tng hoc u i, tr khi gi tr
khng ng k, cc nguy c pht sinh s nghim trng n mc khng c bin
php bo v no c th lm gim nguy c xung mc c th chp nhn c.
Do , DNKT hoc thnh vin nhm kim ton khng c chp nhn qu tng
hoc u i .
25. Tranh chp hoc nguy c xy ra tranh chp php l (on 290.228)
Khi xy ra hoc c kh nng xy ra kin tng, tranh chp gia DNKT hoc
mt thnh vin nhm kim ton vi khch hng kim ton s lm pht sinh nguy
c do t li v nguy c b e da. Mi quan h gia BG ca khch hng v cc
thnh vin nhm kim ton phi da trn nguyn tc hon ton v t v cng
khai v tt c cc mt hot ng kinh doanh ca khch hng. Khi DNKT v
BG ca khch hng ri vo tnh th i u do xy ra kin tng, tranh chp
hoc c nguy c xy ra kin tng, tranh chp, nh hng n vic BG sn sng
cng khai y cc thng tin cn thit th s lm pht sinh nguy c do t li v
nguy c b e da. Mc nghim trng ca cc nguy c ph thuc vo cc yu
t nh:
(1) Mc trng yu ca v kin tng, tranh chp;

(2) Liu v kin tng, tranh chp c lin quan n mt cuc kim ton
trc y hay khng.
DNKT phi nh gi mc nghim trng ca cc nguy c v p dng cc
bin php bo v cn thit loi tr hoc lm gim cc nguy c xung mc
c th chp nhn c, v d:
(1) Rt thnh vin ra khi nhm kim ton nu v kin tng, tranh
chp c lin quan n thnh vin ; hoc
(2) C chuyn gia sot xt cng vic c thc hin ca nhm cung
cp dch v.
Nu cc bin php bo v khng lm gim cc nguy c xung mc c th
chp nhn c, bin php thch hp duy nht l rt khi hoc t chi cuc kim
ton.
26. Bo co kim ton c on "Hn ch vic cung cp v s dng bo
co" (on 290.500 - 290.514)
III. Tnh c lp p dng cho cc hp ng dch v m bo
(chng 291, on 290.1 - 290.157)
PHN C- P DNG CHO K TON VIN, KIM TON VIN
CHUYN NGHIP TRONG DOANH NGHIP (on 300.1 350.8)

XI. H THNG VN BN PHP LUT V KIM TON

(Tra cu ti websitewww.vacpa.org.vn mc Hi vin -> Cng c h tr
hi vin -> Ebook 1.7)
A. H thng 37 CMKiT ban hnh theo Thng t s 214/2012/TTBTC ngy 6/12/2012:
1. Chun mc kim sot cht lng s 1- Kim sot cht lng doanh
nghip thc hin kim ton, sot xt BCTC, dch v m bo v cc dch v lin
quan khc (VSQC1).
2. CMKiT s 200 - Mc tiu tng th ca KTV v DNKT khi thc hin
kim ton theo CMKiT Vit Nam.
3. CMKiT s 210- Hp ng kim ton.
4. CMKiT s 220- Kim sot cht lng hot ng kim ton BCTC.
5. CMKiT s 230- Ti liu, h s kim ton.
6. CMKiT s 240- Trch nhim ca KTV lin quan n gian ln trong qu
trnh kim ton BCTC.

7. CMKiT s 250- Xem xt tnh tun th php lut v cc quy nh trong

kim ton BCTC.
8. CMKiT s 260- Trao i cc vn vi Ban qun tr n v c kim
ton.
9. CMKiT s 265- Trao i v nhng khim khuyt trong kim sot ni b
vi Ban qun tr v Ban Gim c n v c kim ton.
10. CMKiT s 300- Lp k hoch kim ton BCTC.
11. CMKiT s 315- Xc nh v nh gi ri ro c sai st trng yu thng
qua hiu bit v n v c kim ton v mi trng ca n v.
12. CMKiT s 320- Mc trng yu trong lp k hoch v thc hin kim
ton.
13. CMKiT s 330- Bin php x l ca KTV i vi ri ro nh gi.
14. CMKiT s 402- Cc yu t cn xem xt khi kim ton n v c s
dng dch v bn ngoi.
15. CMKiT s 450- nh gi cc sai st pht hin trong qu trnh kim
ton.
16. CMKiT s 500- Bng chng kim ton.
17. CMKiT s 501- Bng chng kim ton i vi cc khon mc v s
kin c bit.
18. CMKiT s 505- Thng tin xc nhn t bn ngoi.
19. CMKiT s 510- Kim ton nm u tin S d u k.
20. CMKiT s 520- Th tc phn tch
21. CMKiT s 530- Ly mu kim ton.
22. CMKiT s 540- Kim ton cc c tnh k ton (bao gm c tnh k
ton v gi tr hp l v cc thuyt minh lin quan).
23. CMKiT s 550- Cc bn lin quan.
24. CMKiT s 560- Cc s kin pht sinh sau ngy kt thc k k ton.
25. CMKiT s 570- Hot ng lin tc.

26. CMKiT s 580- Gii trnh bng vn bn.

27. CMKiT s 600- Lu khi kim ton BCTC tp on (k c cng vic
ca KTV n v thnh vin).
28. CMKiT s 610- S dng cng vic ca KTV ni b.
29. CMKiT s 620- S dng cng vic ca chuyn gia.
30. CMKiT s 700- Hnh thnh kin kim ton v bo co kim ton v
BCTC.
31. CMKiT s 705- kin kim ton khng phi l kin chp nhn ton
phn.
32. CMKiT s 706- on Vn cn nhn mnh v Vn khc trong
bo co kim ton v BCTC.
33. CMKiT s 710- Thng tin so snh - D liu tng ng v BCTC so
snh.
34. CMKiT s 720- Cc thng tin khc trong ti liu c BCTC c
kim ton.
35. CMKiT s 800- Lu khi kim ton BCTC c lp theo khun kh
v lp v trnh by BCTC cho mc ch c bit.
36. CMKiT s 805- Lu khi kim ton BCTC ring l v khi kim ton
cc yu t, ti khon hoc khon mc c th ca BCTC.
37. CMKiT s 810- Dch v bo co v BCTC tm tt.
B. 10 chun mc ban hnh t 2 ban hnh km theo 6 Thng t ca B
Ti chnh nm 2015:
1. Chun mc Vit Nam v dch v sot xt s 2400 Dch v sot xt bo
co ti chnh qu kh.
2. Chun mc Vit Nam v dch v sot xt s 2410 Sot xt thng tin ti
chnh gia nin do kim ton vin c lp ca n v thc hin.
3. Chun mc Vit Nam v dch v m bo khc s 3000 Hp ng dch
v m bo ngoi dch v kim ton v sot xt thng tin ti chnh qu kh.
4. Chun mc Vit Nam v dch v m bo khc s 3400 Kim tra thng
tin ti chnh tng lai.

5. Chun mc Vit Nam v dch v m bo khc s 3420 Hp ng dch

v m bo v bo co tng hp thng tin ti chnh theo quy c trong bn co
bch.
6. CMKiT Vit Nam s 1000 Kim ton bo co quyt ton d n hon
thnh.
7. Chun mc Vit Nam v cc dch v lin quan s 4400 Hp ng thc
hin cc th tc tha thun trc i vi thng tin ti chnh
8. Chun mc Vit Nam v cc dch v lin quan s 4410 Dch v tng
hp thng tin ti chnh.;
9. Khun kh Vit Nam v hp ng dch v m bo.
10. Chun mc o c ngh nghip k ton, kim ton.
C. Danh mc h thng vn bn php lut v kim ton
- Lut Kim ton c lp s 67/2011/QH12 ngy 29/3/2011 ca Quc hi.
- Ngh nh s 17/2012/N-CP ngy 13/3/2012 ca Chnh ph v quy
nh chi tit v hng dn thi hnh mt s iu ca Lut Kim ton c lp.
- Ngh nh 105/2013/N-CP Quy nh x pht vi phm hnh chnh trong
lnh vc k ton, kim ton c lp.
- Quyt nh s 47/2005/Q-BTC ngy 14/7/2005 ca B trng B Ti
chnh v vic chuyn giao cho Hi ngh nghip thc hin mt s ni dung cng
vic qun l hnh ngh k ton, kim ton.
- Thng t 39/2011/TT-NHNN ngy 15/12/2011 ca Ngn hng Nh nc
Quy nh v kim ton c lp i vi t chc tn dng, chi nhnh ngn hng
nc ngoi.
- Thng t 129/2012/TT-BTC ngy 9/8/2012 ca B trng B Ti chnh
quy nh v vic thi v cp Chng ch KTV v Chng ch hnh ngh k ton.
- Thng t 150/2012/TT-BTC ngy 12/9/2012 ca B trng B Ti
chnh Hng dn cp nht kin thc hng nm cho KTV ng k hnh ngh.
- Thng t 56/2015/TT-BTC ngy 23/04/2015 sa i, b sung mt s
iu ca Thng t 150/2012/TT-BTC ngy 12/9/2012 ca B trng B Ti
chnh hng dn cp nht kin thc hng nm cho KTV ng k hnh ngh.

- Thng t 202/2012/TT-BTC ngy 19/11/2012 ca B trng B Ti

chnh Hng dn v ng k, qun l v cng khai danh sch KTV hnh ngh
kim ton.
- Thng t 203/2012/TT-BTC ngy 19/11/2012 ca B trng B Ti
chnh V trnh t, th tc cp, qun l, s dng Giy chng nhn iu kin
kinh doanh dch v kim ton.
- Thng t 214/2012/TT-BTC ngy 6/12/2012 ca B trng B Ti
chnh Ban hnh h thng CMKiT Vit Nam.
- Thng t 78/2013/TT-BTC ngy 7/6/2013 ca B trng B Ti chnh
Hng dn ch thu, np v qun l l ph cp Giy chng nhn iu kin
kinh doanh dch v kim ton v l ph cp giy chng nhn ng k hnh ngh
k ton.
- Thng t 183/2013/TT-BTC ngy 4/12/2013 ca B trng B Ti
chnh v kim ton c lp i vi n v c li ch cng chng.
- Thng t 157/2014/TT-BTC ngy 23/10/2014 ca B trng B Ti
chnh quy nh v kim sot cht lng dch v kim ton.
- Thng t s 65/2015/TT-BTC ngy 08/05/2015 ca B trng B Ti
chnh ban hnh cc chun mc Vit Nam v hp ng dch v sot xt;
- Thng t s 66/2015/TT-BTC ngy 08/05/2015 ca B trng B Ti
chnh ban hnh cc chun mc Vit Nam v hp ng dch v m bo khc;
- Thng t s 67/2015/TT-BTC ngy 08/05/2015 ca B trng B Ti
chnh ban hnh chun mc kim ton Vit Nam s 1000 Kim ton bo co
quyt ton d n hon thnh;
- Thng t s 68/2015/TT-BTC ngy 08/05/2015 ca B trng B Ti
chnh ban hnh cc chun mc Vit Nam v dch v lin quan;
- Thng t s 69/2015/TT-BTC ngy 08/05/2015 ca B trng B Ti
chnh ban hnh Khun kh Vit Nam v hp ng dch v m bo;
- Thng t s 70/2015/TT-BTC ngy 08/05/2015 ca B trng B Ti
chnh ban hnh chun mc o c ngh nghip k ton, kim ton.
*