Tên: Môn Kiểm toán

SBD: BÀI TẬP ÔN TẬP CHƯƠNG 1 & 2

Lớp:

Câu 1: Hãy phân biệt ba loại kiểm toán là kiểm toán hoạt động, kiểm toán tuân thủ và kiểm
toán BCTC. Cho ví dụ để làm rõ sự khác biệt của 2 loại kiểm toán trên.
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Câu 2: Hãy từng phát biểu dưới đây là đúng hay sai? Giải thích vắn tắt.
a. Trong kiểm toán BCTC, các KTV sử dụng các chuẩn mực kiểm toán để đánh giá tính trung
thực và hợp lý của BCTC.
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b. Nếu hệ thống kiểm soát nội bộ của đơn vị rất yếu kém, các KTV cần thực hiện tối đa các
thử nghiệm kiểm soát.
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c. KTV là người đầu tiên chịu trách nhiệm về những sai sót trên BCTC đã được kiểm toán.
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d. KTV phải thể hiện sự độc lập trong công tác chuyên môn, nhưng vẫn có thể thể hiện sự
thân thiết với người quen là khách hàng sau khi kết thúc công việc ở cơ quan.
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e. Theo báo cáo COSO 2013, hệ thống kiểm soát nội bộ của đơn vị có 4 bộ phận bao gồm:
Đánh giá rủi ro, hoạt động kiểm soát, giám sát và thông tin, truyển thông.
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Câu 3: Tại sao nói quá trình kiểm toán chỉ cung cấp một sự đảm bảo hợp lý trong kiểm toán
BCTC?
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Câu 4: Tại sao nói hệ thống KSNB chỉ cung cấp một sự đảm bảo hợp lý?

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