I HC KINH T V QUN TR KINH DOANH

I HC THI NGUYN

ng ch bin: TS Trn nh Tun Th.s Th Thy Phng

GIO TRNH KIM TON CN BN

Nh xut bn i hc Thi Nguyn, nm 2008

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TNG QUAN V KIM TON

1.1. LCH S HNH THNH V PHT TRIN CA KIM TON 1.1.1. Trn th gii Vi vai tr l mt cng c kim tra ti chnh, phc v yu cu qun l kinh t, khi nim Kim ton (Audit) c ngun gc lch s hng ngn nm . Tuy nhin, t nhng hnh thc s khai ban u cho n nay, hot ng kim ton tri qua mt qu trnh pht trin phc tp gn lin vi cc s kin lch s trn th gii v lun c hon thin p ng c yu cu qun l kinh t trong tng thi k. Cc ti liu u tin lin quan n lnh vc kim ton c tm thy trong th vin ca Cc Ngn kh Hong gia Anh. Cc ti liu ny cho thy hot ng kim ton hnh thnh ngay t nhng nm 1130 - 1200. T th k 15 tr v trc, hot ng kim ton ch gn lin vi vic ghi chp cc nghip v lin quan n hot ng ca Nh nc. Hnh thc kim ton ban u ch l vic giao cho hai ngi khc nhau cng ghi chp mt nghip v kinh t. Ngi Ai Cp c i qun l ti chnh bng cch phn cng hai quan chc thc hin vic ghi chp c lp cc ha n thu ca Nh nc. Nh nc La M c i li quy nh vic kim tra cho gia cc quan chc thc hin nhim v chi tiu ngn kh vi cc quan chc ph duyt chi t iu. Vo thi k trung i, hot ng kim ton cc thi p ln c thc hin rng ri bi cc kim tra vin c lp v bo co cho cc quan chc cao cp ca chnh quyn a phng. Cch mng cng nghip (1750 1850) l cht xc tc cho s pht trin kinh t v i ti nc Anh, mt trong nhng c trng l s chuyn quyn qun l ti sn t ngi s hu sang nhng nh qun l chuyn nghip. Do , giai on 1850 1905, ny sinh nhu cu rt ln v nhng ngi kim tra c lp pht hin nhng sai phm ca cc nh qun l v bo co nh k v kt qu
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cng vic ca h cho cc ch s hu ti sn. n nm 1984, nc Anh ban hnh Lut Cng ty c phn - lut cng ty c phn u tin trn th gii, cng vi s xut hin khi nim Kim ton vin. T y, hnh thc s khai v ngh nghip kim ton bt u xut hin. Mc d k ton l mt cng c kim sot hu hiu lc by gi bng vic s dng phng php ghi s kp nhng khng th ngn c s hon thin ca kim ton v mi mt. T nm 1905 1930, chc nng ca kim ton thay i mnh m Anh v M. M, chc nng ca kim ton dn thay i t vic pht hin gian ln v sai st n vic cung cp nhng bo co v mc trung thc ca cc bo co ti chnh so v thc trng ti chnh ca n v v i phng php kim i ton ch yu l tin hnh cc th nghim (testing). Tuy nhin, ti nc Anh, mc tiu c bn ca kim ton vn l pht hin gian ln v sai st trong khi cc th tc kim tra chi tit li chim phn ln. Mc d cc kim ton vin nhn ra c vai tr ca h thng kim sot ni b nhng s hot ng ca n vn cha c nhng nh hng ln n phm vi v thi gian ca mt cuc kim ton. T nm 1929 n nm 1933, loi ngi phi chng kin s nghit ng ca cuc i khng hong kinh t trn quy m ton th gii. Tm im l s kin sp ca th trng chng khon ph Wall vo ngy 29-10-1929, cn gi l ngy Th Ba en ti, mt trong nhng cuc sp c sc tn ph nng n nht trong lch s nc M. S ph sn ca hng lot t chc ti chnh l du hiu chng minh yu im ca k ton so vi yu cu qun l mi. Nm 1934, y ban Chng khon quc gia Hoa K (SEC Security and Exchange Commission) ban hnh Lu trao i Chng khon trong quy t nh cc bo co ti chnh phi c kim ton bi cc kim ton vin c lp (Independent Public or Certified Accountant). Hc vin K ton vin Cng chng Hoa K (American Institute of Certified Public Accountants AICPA) cng cng b Chun mc v Bo co kim ton cc ti khon ca cng ty. Nm 1941, Hc vin Kim ton ni b (Institute of Internal Audit IIA) c thnh

lp v n nm 1947 ban hnh mt vn bn nhm xc nh chc nng v nhim v ca kim ton ni b. T nm 1940 tr i, cc chuyn gia v kim ton chp nhn mc tiu c bn ca kim ton l cung cp nhng nh gi v s trung thc ca cc bo co ti chnh ch khng phi ch l vic pht hin ra cc gian ln v sai st nh trc y. ng thi, c s thay i mnh m v phng php v ni dung kim ton. Cc th nghim c s dng rng ri bn cnh vic kim tra chi tit c p dng trong cc trng hp c bit. ng thi, vai tr ca h thng kim sot ni b ngy cng th hin r nh l mt nhn t quan trng quyt nh bn cht, thi gian v phm vi ca cc th tc kim ton.Thm na, cc phng php thng k cng c s dng quyt nh phm vi ca cc th nghim, mc d cha c p dng rng ri. Trong khong nhng nm 1972, thut ng ri ro kim ton bt u c nhc n. Hin nay trn th gii c hng chc vn cng ty kim ton ng k hot ng v c cng nhn. Trong s , ni ln mt s cng ty tht s l cc i gia hng u trong lnh vc kim ton, c mt hu ht tt c cc nc trn th gii. Vo khong thp nin 70 ca th k 20, ngi ta thng nhc n (Big Eight) tm Cng ty gi v tr thng soi v lnh vc kim ton v t vn k ton. n nm 1989, sau mt s cuc sp nhp gia cc cng ty trn cng vi l scandal tai ting vo thng 6/2002, c bit n l s kin phanh phui lin minh ma qui gia Tp on nng lng Enron v i mt trong tm i gia cng ty ki m ton Arthur Andersen, Big Eight chuyn thnh Big Four bao gm cc cng ty: Deloitte & Touche, Ernst & Young, KPMG v PricewaterhouseCoopers. Trong lnh vc cng c ng, xut hin nhiu t chc kim ton ca Chnh ph trong cc lnh vc qun i, hnh chnh v cc x nghip cng cng t th k 18 ti cc nc chu u. Nm 1714, c, di thi vua Ph Friedrich Wilhelm I, sc lnh thnh lp p hng Thm k ti cao c ban hnh. Cc kim ton vin thng c mi n d cc phin ton xt x vi t cch l
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ngi thu thp thng tin ch hon ton khng c quyn pht biu kin. Nm 1807, d thi Ho ng Napoleon I, ti Php, To Thm k (Cour des i comptes) cng c thnh lp. Cc kim ton vin thng c mi n tham d cc cuc hp quan trng trong ni cc chnh ph vi mc ch la chn trong s nhiu i biu nhng ng vin xut sc cho vic o to kim ton vin. Nm 1867, Nga, trong danh mc cc chc t c quan trng nht c hn mt chng mc dnh m t v tr kim ton vin nhng ngi c hm v trong lc lng qun i. Nm 1972, C quan T ng K ton Hoa K (General Accounting Office GAO) cng b Chun mc Kim ton ti cao ( c hon thin qua cc nm 1981, 1994). iu ny khng nh li ch ca kim ton trong khu vc phi thng mi cng vi nhng quan im v phng php mi nh gi hiu qu ca cc nghip v ny. 1.1.2. Vit Nam Nu nh thut ng kim ton v hot ng ngh nghip kim ton c bit n v pht trin t lu trn th gii th ti Vit Nam kim ton mi c chp nhn t khi chuyn i c ch qun l t nn kinh t k hoch ho sang nn kinh t th trng c nh hng ca nh nc. Trong c ch qun l kinh t mi, Nh nc lnh o v qun l nn kinh t khng phi bng bin php hnh chnh m bng php lut, bng bin php kinh t, bng n by v cng c kinh t. Kinh t th trng cng i hi cc hot ng kinh t - ti chnh phi din ra mt cch bnh ng, cng khai, minh b ch. Hot ng kim ton hnh thnh v pht tri n tr thnh mt nhu cu tt yu i vi hot ng kinh doanh v nng cao cht lng qun l ti chnh. Tha hng c nhng thnh qu trong s pht trin ca ngnh ngh kim ton trn th gii, ngay t nhng ngy u, c ba loi hnh kim ton: Kim ton c lp, Kim ton Nh nc v Kim ton ni b u c ch hnh thnh v pht trin Vit Nam. - Kim ton c lp: Ngy 13/5/1991, B Ti chnh k quyt nh thnh lp hai cng t y Kim ton u tin: Cng ty Kim ton Vit Nam VACO (nay l cng ty
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Deloitte Vit Nam) v Cng ty dch v t vn ti chnh k ton v kim ton Vit Nam AASC (nay l cng ty TNHH Tn ti chnh k ton v Kim v ton). S lng nhn vin ban u ch khong 15 ngi v hu nh cha c chng ch kim ton vin l chng ch hnh ngh phi c theo quy nh. Hot ng kim ton c lp cng ln u tin c lut ha bng vic Quy ch v kim ton c lp trong nn kinh t quc dn c ban hnh km N 07/CP ngy 29/1/1994. Tri qua hn 16 nm pht trin, hot ng kim ton c lp nc ta c s pht trin mnh m c mt lng v cht. Nhn thc v vai tr ca kim ton c lp v v th ca kim ton ngy cng c khng nh trong nn kinh t th trng Vit Nam. c bit, sau khi Chnh ph b an hnh Ngh nh 105/2004/N-CP ngy 30/3/2004 v Kim ton c lp (c sa i b sung bng Ngh nh 133/2005/N-CP ngy 31/10/2005) to mt lung gi mi, y nhanh qu trnh pht trin ca ngnh kim ton Vit Nam. Theo thng k, n nm 2006, B Ti chnh cng nhn v cp chng ch kim ton vin cho 1.234 ngi. Trong s ny, c 120 ngi c chng ch kim ton vin quc t, chim 10% tng s kim ton vin c nc, 868 ngi ang lm vic ti cc cng ty kim ton, cung cp 20 loi hnh nghip v chuyn mn. n nay, c nc c khong 105 cng ty kim ton, trong c 6 cng ty nh nc, 66 cng ty trch nhim hu hn, 4 cng ty 100% vn u t nc ngoi, 12 cng ty c phn v 17 cng ty h p danh. Hin 11 cng ty c cc hng kim ton quc t ln cng nhn l thnh vin. - Kim ton Nh nc: Kim ton Nh nc c chnh thc thnh lp bng vic Chnh ph ban hnh Ngh nh s 70/CP ngy 11/07/1994. Lut Ngn sch nh nc c Quc hi kha IX thng qua ngy 20/3/1996 ng quy nh: Kim ton Nh c nc l c quan thuc Chnh ph, thc hin vic kim ton, xc nh tnh ng n, hp php ca cc s liu k ton, bo co quyt ton ca cc c quan Nh

nc, cc n v c nhim v thu, chi Ngn sch Nh n theo quy nh ca c Chnh ph. Trong xu th pht trin v hi nhp ca t nc ngy cng mnh m, yu cu i mi qun l kinh t - x hi t ra cho cc c quan qu l Nh nc n phi c nhng thay i nhm thch ng c nhim v trong tng giai on c th. Kim ton Nh nc cng khng ngoi l trong quy lut i mi tt yu ny. V vy, ngy 20 thng 4 nm 2005, Lut Kim ton Nh nc c thng qua i k hp th 7, Quc hi kha IX (c hiu lc thi hnh t ngy t 01/01/2006) nh du bc ngot quan trng trong vic xc lp a v php l v nh hng pht trin, thc y hot ng ca kim ton Nh nc ln mt tm cao mi. Theo quy nh ca Lut Kim ton Nh nc, v tr php l ca Kim ton Nh nc l c quan chuyn mn v lnh vc kim tra ti chnh nh nc do Quc hi thnh lp. Ngoi ra, phn ln cc quy nh v chc nng, nhim v, quyn hn v iu kin Kim ton Nh nc bo m hot ng u c xc lp mc v yu cu cao hn nhng quy nh trc y rt nhiu. Nm 2006 l nm u tin thc hin Lut Kim ton Nh nc, trong Kim ton nh nc trin khai thc hin 98 cuc kim ton theo k hoch, ng thi trin khai b sung mt s cuc kim ton pht sinh theo cc tho thun quc t theo ngh ca mt s i s qun nc ngoi v ca B Ti chnh. Kim ton nh nc cng tin hnh kim tra vic thc hin kin ngh kim ton nm 2005 ti 24 tnh, thnh ph, b, ngnh, 13 tng cng ty v 6 d n, chng trnh mc tiu quc gia vi s n v trc thu c l 339 mi. u Theo kt qu tng hp n ht thng 12/2006, qua hot ng kim ton pht hin, x l v ti chnh tng s tin hn 11 nghn t ng, trong , kin ngh x l tng thu, gim chi v x l ti chnh khc gn by nghn t ng; kin ngh x l cc khon n ng Ngn sch nh nc (thu tin s dng t, thu) tng thm hn bn nghn t ng. Tnh ring 59 bo co kim ton pht hnh, Kim ton nh nc pht hin v kin ngh tng thu Ngn sch nh nc, ghi thu 7

ghi chi, a vo qun l qua ngn sch 5.027 t ng, vt xa so vi hn 4.000 t ng ca ton b bo co kim ton nm 2005. Bn cnh vic hon thin h thng php lut lin quan n hot ng kim ton, vic cng khai bo co kt qu kim ton Nh nc hng nm gp phn khng nh vai tr ca Kim ton Nh nc trong vic minh bch ha nn ti chnh quc gia. - Kim ton ni b: Nu nh kim ton c lp c mt Vit Nam c hn 10 nm th cho n nay khi nim kim ton ni b vn cn xa l vi nhiu nh qun l. Hin nay khung php l cao nht cho hot ng kim ton ni b l Lut Doanh nghip (c v mi). Cc doanh nghi p nh nc c thm quy nh, hng d n v kim ton ni b thng qua Quy ch kim ton ni b s 832 (28/10/1997). 1.2. BN CHT CA KIM TON Nh cp, hot ng kim ton tuy xut hin t lu nhng cch hiu v cch vn dng thut ng ny ngy cng c hon thin p ng ngy cng tt hn yu cu qun l trong tng thi k. Trong qu trnh hon thin , tn ti cc quan im khc nhau v kim ton. Quan im ng nht kim ton vi kim ton Bo co ti chnh Kim ton Bo co ti chnh l s kim tra v trnh by kin nhn xt ca kim ton vin v tnh trung thc, hp l, tnh hp thc v hp php ca cc bo co ti chnh. Theo nh ngha ca Lin on k ton Quc t (International Federation of Accountants - IFAC): Kim ton l vic cc kim ton vin c lp kim tra v trnh by kin nhn xt v Bo co ti chnh. Quan im ny xut hin l bi cc nc pht trin, i tng trc tip v thng xuyn ca kim ton l cc bo co ti chnh. S ra i v hot ng ca kim ton gn lin vi vic kim tra tnh trung thc v hp l ca cc thng tin trn Bo co ti chnh nn c s ng nht kim ton vi k im ton Bo co ti chnh.
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Theo cc chuyn gia k ton cng nh cc nh kinh doanh, nhng ngi quan tm n thng tin ca mt n v hay ca mt thc th i hi ngy cng nhiu loi thng tin khc nhau hn so vi cc thng tin c cung cp bi cc Bo co ti chnh. Hn na, do tnh cnh tranh ngy cng khc lit gia cc n v kinh doanh vi nhau cng nh i hi ngy cng cao ca cc ch th qun l, nn hot ng kim ton hng ti lin kt cc dch v kim ton i vi c thng tin ti chnh v thng tin phi ti chnh cng nh cung cp cc dch v h tr nhm nng cao hiu qu v hiu nng cng tc qun l. Quan im ng nht kim ton vi kim tra k ton. Quan im ny ph hp trong iu kin qun l cha pht trin, trong c ch k hoch ho tp trung . l c ch m Nh nc thc hin chc nng kim tra trc tip vi mi thnh phn kinh t x hi thng qua nhiu khu: lp k hoch, thc hin k hoch, hon thnh k hoch v kim tra ti chnh thng xuyn thng qua Gim st vina Nh c nc t ti x nghip l k ton trng, n vic xt duyt quyt ton v k c thanh tra cc v vic c th. Tuy nhin, khi c ch thay i, cng tc qun l ngy cng tr nn phc tp do c s a dng ho v hnh thc s hu: Nh nc, tp th, t nhn, a phng ho cc loi hnh u t: Trc tip, gin tip, trong nc, nc ngoi. S can thip trc tip ca Nh nc bng k hoch, kim tra trc tip khng th thc hin c i vi cc thnh phn kinh t ngoi quc doanh. Do , tp th nhng ngi quan tm n thng tin ti chnh lc ny tr nn a dng hn m yu cu v thng tin ca nhng ngi s dng l phi trung thc, hp l v sc thuyt phc. Do vy, kim tra k ton bt u bc l nhng hn ch v t ra khng cn ph h na. N khn g p ng c cc nhu cu kim tra ca p qun l bi: - Gii hn v phm vi hot ng v tnh c lp v quyn li ca k ton vin nn thng tin k ton khng to c nim tin cho nhng ngi quan tm. - Khng phi tt c nhng thng tin ti chnh u c phn nh y trn cc ti liu k ton.
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- Khng phi tt c nhng ngi quan tm ti thng tin ti chnh k ton u hiu v k ton tng tn. Chnh v nhng l do m cng tc ki m tra cn c thc hin rng ri, a dng, khch quan, trung thc, sc thuyt phc v to nim tin cho mi ngi quan tm. Vic tch kim ton ra khi nhng hot ng k ton v hnh thnh mt khoa hc kim ton c lp l mt xu hng pht trin tt yu ca lch s. Quan im hin i 1. Kim ton v thng tin (Information Audit): nh gi tnh trung thc v hp php ca cc thng tin lm c s php l cho vic gii quyt cc mi quan h v kinh t v to nim tin cho nhng ngi quan tm n ti liu k ton. V d: Kim ton Bo co ti chnh: Xc minh v by kin v tnh t trung thc, hp l ca cc Bo co ti chnh, gip cho nhng ngi s dng thng tin a ra quyt nh. Nh u t s da vo bo co kim ton quyt nh mua hay khng mua c phiu ca cng ty c kim ton. 2. Kim ton tnh quy tc tun th (Regularity Audit): nh gi tnh hnh thc hin cc ch , th l, lut php ca n v kim tra trong qu trnh hot ng. V d: Kim ton Nh nc kim tra s tun th chnh sch, ch , lut l ca Nh nc phc v mc tiu qun l kinh t v m i vi cc n v s dng kinh ph Nh nc. Kim ton ni b kim tra tnh hu hiu ca h thng k ton phc v cho qun tr ni b. 3. Kim ton hiu qu (Efficiency Audit): i tng trc tip l cc yu t, cc ngun lc trong tng loi nghip v kinh doanh: mua bn, sn xut, dch vKim tra hiu qu gip ch trc tip cho vic hoch nh chnh sch v phng hng, gii php cho vic hon thin hoc ci t hot ng kinh doanh ca n v c kim ton.

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Hiu qu: Quan h gia mt bn l cc sn phm dch v lm ra vi mt bn l cc ngun lc to ra chng vi iu kin c kt qu ti a vi chi ph u t v ngun lc ti thiu. 4. Kim ton hiu nng (Effectiveness Audit): nh gi nng lc, cng tc qun l ca n v kim ton. Hiu nng l kh nng hon thnh cc mc tiu ca n v. i tng cn c bit quan tm khu vc cng cng ng thi cng cn v c th ng dng i vi ton b doanh nghip hoc vi tng b phn qun l ca mt n v kim ton. Nh vy, cc quan nim khc nhau k trn khng hon ton i lp nhau m phn nh qu trnh pht trin ca c thc tin v l lun kim ton. C th a ra quan im chung nht sau: Kim ton l xc minh v by t kin v thc trng hot ng cn c kim ton bng h thng phng php k thut ca kim ton chng t v kim ton ngoi chng t do cc kim ton vin c trnh nghip v tng xng thc hin trn c s h thng php l c hiu lc. Trong : Chc nng: Chc nng c bn l xc minh, thuyt phc to nim tin cho nhng ngi quan tm n nhng kt lun kim ton. Nhng kt lun ny c th hng vo nhng mc tiu c th khc nhau: v tnh trung thc ca thng tin, tnh quy tc, tnh hiu qu, hiu nng Ch th: Hot ng kim ton c thc hin bi nhng ngi c trnh nghip v chuyn su, tng xng vi lnh vc c kim ton. Khch th: n v, thc th c kim ton. Phng php: Kim ton c nhng phng php k thut ring. V d: Phng php kim ton chng t: l vic kim ton cn i, i chiu lgic, i chiu trc tip. Phng php kim ton ngoi chng t: l vic iu tra, quan st, kim k, thc nghim i tng: Mi hot ng cn c kim tra, trc ht v ch yu l thc trng hot ng ti chnh.
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Cn c thc hin: Tu thuc vo tng i tng kim ton, mc ch ca cuc kim ton. Thng thng cc vn bn php quy v cc lnh vc khc nhau, cng c th l cc quy nh ni b ca ngnh, ca a phng hay n v. Bo co kt qu: Giai on cui cng ca qu trnh kim ton l bo co kim ton. Tu thuc vo loi hnh kim ton, cc bo co c th khc nhau v bn cht, ni dung nhng trong mi trng hp, chng u phi thng tin cho ngi c v mc tng quan v ph hp gia cc thng tin kim tra vi cc chun mc xy dng. Cc ni dung ny s c lm r trong cc phn tip theo. 1.3. CHC NNG CA KIM TON 1.3.1. Chc nng xc minh Chc nng xc minh nhm khng nh mc trung thc ca ti liu, thng tin v tnh php l c vic thc hin cc nghip v hay vic lp cc bo a co ti chnh. Xc minh l chc nng c bn nht gn lin vi s ra i, tn ti v pht trin ca hot ng kim ton. Thut ng kim ton c gc t La tinh bt ngun t vic kim tra c lp x hi c i La m vo th k 3 trc Cng nguyn. Chc nng ny khng ngng pht trin v c th hin khc nhau tu i tng ca kim ton l bo co ti chnh hay nghip v c th hoc ton b ti liu k ton: - i vi kim ton Bo co ti chnh: Chc nng ny xut pht t yu cu v tnh trung thc ca bo co ti chnh ca rt nhiu s dng. + Ni dung ca xc minh: tnh trung thc ca cc con s; tnh hp php ca cc biu mu phn nh tnh hnh ti chnh. + V hnh thc: Thi c i, nhng ngi kim tra c lp xc nhn v nhng thng tin ti chnh bng ch chng thc hay xc thc, nhng ngy nay chc nn g ny th hin thng qua B o co ki m ton theo mu c chun v thch ng vi tng tnh hung khc nhau (Chun mc kim ton Vit Nam s 700): kin chp nhn ton b, kin chp nhn tng phn; kin t
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chi (hp ng kim ton khng thc hin do iu kin khch quan mang li); kin tri ngc (khi cn c cc vn quan trng cha thng nht i vi Ban gim c). - i vi kim ton nghip v: L hot ng xem xt tnh hiu qu v hiu nng trong hot ng ca mt n v. Tri qua lch s pht trin lu di. Lc u, kim ton cc nghip v c gii hn hot ng ti chnh. Chc nng xc minh c th c thc hin nh h thng ni kim hoc ngoi kim. Sn phm ca hot ng ny l nhng bin bn nh bin bn kim tra, bin bn x l vi phm, bin bn thanh tra cc nghip v c th, bin bn kim k Mi ti na cui th k XX, Kim ton nghip v mi c m rng lnh vc hiu nng v hiu qu hot ng. Tuy nhin, trong kim ton cn c s khc bit k vng (expectation gap) gi kim ton v qun l, l khong cch gia mong mun pht hin ra tt c cc gian ln v vi phm vi kh nng thc t ca t chc kim ton cng nh quan h gia chi ph v hiu qu kim ton. 1.3.2. Chc nng by t kin Chc nng by t kin l chc nng m rng ca kim ton v c th hin r nt nht vo th k XX. Chc nng ny c hiu l cc kt lun v cht lng thng tin, v t vn qua xc minh. Cch thc th hin chc nng by t kin c s khc bit gia cc khch th kim ton v gia cc nc c iu kin kinh t x hi khc nhau, c s php l khc nhau. C th: - khu vc cng cng: Cc x nghip cng, cc n v s nghip, cc c nhn th hng Ngn sch Nh nc u t di s kim sot ca Kim ton Nh nc. Chc nng by t kin v php l v t vn kim ton li rt khc nhau, hai m c: Mc cao: cc nc Ty u, chc nng by t kin gn lin vi vic kim tra nhm xc minh tnh trung thc ca cc hot ng vi vic x l cc sai phm bng vic a ra vic xt x, mnh lnh, iu chnh, quyt nh chnh n
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hoc quyn phn quyt nh cc quan to. V d nh To Thm K Cng ho Php. Mc thp: ( cc nc Bc M, Chu - Thi Bnh Dng), chc nng by t kin li c thc hin bng phng thc t vn: o l vic a ra cc li khuyn, khuyn ngh cho cc n v kim ton hoc cc c quan c thm quyn gii quyt. Hot ng t vn trc ht v ch yu trong lnh vc ngun thu v s dng cng qu. - khu vc t nhn: chc nng ny c thc hin qua phng thc t vn, di hnh thc cc li khuyn hoc cc n. Nu kt qu xc minh v tin cy ca thng tin di dng bo co kim ton th sn phm ca by t kin dng t vn l Th qun l. Ngoi chc nng t vn cho qun tr doanh nghip, ngy nay cc cng ty kim ton chuyn nghip coi pht trin chc nng t vn trong nhiu lnh vc, c bit trong lnh vc ti chnh nh t vn v u t, t vn v thu 1.4. KHCH TH KIM TON i tng ca kim ton c th hin trong mt n v c th (mt c quan, mt t chc, doanh nghip). n v c th trong quan h vi ch th kim ton c gi l khch th kim ton. Cc loi hnh kim ton c phn chia theo quan h vi php quy hoc theo quan h vi ch th kim ton. 1.4.1.Theo quan h vi php quy Cch phn loi ny da trn s iu chnh ca cc quy phm php lut hin hnh i vi khch th c a kim ton. T , c hai loi khch th l: khch th bt buc v khch th t nguyn. + Khch th bt buc: l nhng n v, t chc, c quan c cc vn bn php quy ca Nh nc quy nh phi c kim ton hng nm. D mun hay khng cc khch th ny cng vn phi kim ton. Theo N105/2004/N-CP ngy 30-3-2004, Bo co ti chnh hng nm ca nhng t chc sau bt buc phi c doanh nghip kim ton c lp kim ton:
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Doanh nghip c vn u t nc ngoi T chc c hot ng tn dng, ngn hng v Qu h tr pht trin T chc ti chnh v doanh nghip kinh doanh bo him Cng ty c phn, cng ty TNHH c tham gia nim yt v kinh doanh trn th trng chng khon. Doanh nghip Nh nc. + Khch th t nguyn: Khng bt buc phi kim ton m do bn thn n v c nhu cu v t nguyn mi kim ton. Chng hn, doanh nghip c th tho thun vi cng ty kim ton mi h v kim ton bo co ti chnh ca mnh. 1.4.2. Phn loi trong quan h vi ch th kim ton a. Kim ton Nh nc: Lut Kim ton Nh nc ban hnh hnh ngy 14/6/2005 quy nh cc n v c kim ton l: 1. B, c quan ngang b, c quan thuc Chnh ph v c quan khch trung ng. 2. C quan c giao nhim v thu, chi ngn sch nh nc cc cp. 3. Hi ng nh n dn, U ban nhn dn cc cp, c quan khc a phng. 4. n v thuc lc lng v trang nhn dn. 5. n v qun l qu d tr ca Nh nc, qu d tr ca cc ngnh, cc cp, qu ti chnh khc ca Nh nc. 6. T chc chnh tr, t chc chnh tr - x hi, t chc chnh tr - x hi ngh nghip, t chc x hi - ngh nghip c s dng kinh ph ngn sch nh nc. 7. n v s nghip c ngn sch nh nc bo m mt phn hoc ton b kinh ph. 8. T chc qun l ti sn quc gia.

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9. Ban Qun l d n u t c ngun kinh ph ngn sch nh nc hoc c ngun gc t ngn sch nh nc. 10. Hi, lin hip hi, tng hi v cc t chc khc c ngn sch nh nc h tr mt phn kinh ph hot ng. 11. Doanh nghip nh nc. b. Kim ton c lp: Kim ton c lp c khch th rt a dng, gm tt c cc doanh nghip, c nhn c nhu cu kim ton nh cc doanh nghip t nhn, cc hp tc x, cng ty c phn, k c cc khch th ca Kim ton Nh nc khi c nhu c hoc khi c quan qun l cp trn hoc c quan thu hoc c u quan Nh nc yu cu. (Theo thng t 22-TC/CKT ngy 19-3-1994). c. Kim ton ni b: Khch th l cc b phn cu thnh, c c hot ng, chng trnh, d n c th v cc c nhn trong n v. 1.5. CC LOI KIM TON Kim ton c th c phn loi theo nhiu tiu ch khc nhau. Trong , ph bin l phn loi theo hai tiu ch: theo i tng kim ton v theo ch th kim ton. - Nu phn loi theo i tng, c chia thnh: Kim ton ti chnh, kim ton tun th, kim ton hot ng. - Nu phn loi theo ch th kim ton, c chia thnh: Kim ton Nh nc, kim ton c lp v kim ton ni b. 1.5.1. Phn loi theo i tng kim ton a. Kim ton ti chnh (Financial audit) L s kim tra v trnh by ki n nhn xt v nhng Bn khai ti chnh ca mt n v. Trong , bn khai ti chnh gm: + Bo co ti chnh: L h thng bo co c lp theo chun mc v ch k ton hin hnh. +Bng k khai ti chnh c tnh php l khc: Bng k khai ti sn c nhn, bng k khai ti sn c bit.

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Mc tiu ca kim ton ti chnh nhm xc nh tnh trung thc, hp l v hp php ca cc bng khai ti chnh. + Tnh trung thc : Thng tin ti chnh v ti li u k ton phn nh ng s tht ni dung, bn cht v gi tr ca nghip v kinh t pht sinh. + Tnh hp l : Thng tin ti chnh v ti li k ton c phn nh trung u thc, cn thit v ph hp v khng gian, thi gian v s kin c nhiu ngi tha nhn. + Tnh hp php: Bo co ti chnh c ph hp vi cc nguyn tc, chun mc k ton v cc yu cu ca php lut hay khng Loi hnh kim ton ny s dng tng i bi bn cc phng php ca kim ton, bao gm: + Phng php chng t : Kim ton cn i; kim i chiu trc tip; i chiu lgic + Phng php ki ton ngo i ch m ng t: Kim k, iu tra, thc nghim. b. Kim ton hot ng (Performance Audit) Kim ton hot ng l loi hnh kim ton mi c pht trin trn th gii trong thi gian gn y. S pht trin ny c bt u t nhng nm 70 ca th k XX khu vc cng v sau lan sang khu vc t nhn. Ban u, kim ton nghip v ra i nhm p ng s i hi nhng thng tin v tnh hiu qu v hu hiu ca cc khon chi tiu cng qu ti cc nc M, Canada v mt vi nc chu u nh Thy in, c. n nay, cha c ngha thng nht v kim ton hot ng, c th nh a ra mt vi khi nim v kim ton hot ng nh sau: - i vi khu vc cng, C quan ki m ton nh nc M (The United States General Accounting Office) cho rng: Kim ton hot ng bao gm kim ton tnh kinh t, tnh hiu qu v kim ton chng trnh. Trong : + Kim ton tnh kinh t v tnh hiu qu bao gm vic xc nh: (1) n v c c ngun lc (nhn vin, ti sn, v khng gian), bo v v s dng
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chng c tnh kinh t v hiu qu khng , (2) Nguyn nhn ca nhng hot ng thiu hiu qu v khng c tnh kinh t, v (3) n v c tun th theo php lut v cc quy nh lin quan n nhng vn v tnh kinh t v s hiu qa khng. + Kim ton chng trnh bao gm vic xc nh: Mc hon thnh theo kt qu mong mun hoc li ch do cc c quan lp php hay n v c thm quyn ra; S hu hiu ca cc t chc, cc chng trnh, cc hot ng hoc chc nng, v n v c tun th lut php hoc cc quy nh c lin quan n chng trnh hay khng? - i vi khu vc t nhn, Hip hi kim ton vin ni b (IIA) nh ngha v kim ton hot ng nh sau : Kim ton hot ng l mt qu trnh nh gi c h thng v s hu hiu, tnh hiu qu, v tnh kinh t ca cc hot ng di s kim sot ca nh qun l v bo co cho cc c nhn thch hp v kt qu ca vic nh gi, ng thi a ra nhng kin ngh ci tin Nh vy, ni dung ca cc khi nim ny tp trung trnh by ba kha cnh l tnh kinh t (Economy), tnh hi u qu (Efficiency) v s hu hiu (Effectiveness). Do , c th xem y l nhng tiu chun quan trng dng xem xt k qu ca hot ng c kim ton. V vy, ngi ta cn gi loi t kim ton ny bng thut ng n gin l kim ton 3E. S xut hin loi hnh kim ton hot ng m rng phm vi, quy m, chc nng, nhim v t ch ch kim tra v xc nhn nhng thng tin ti chnh sang kim tra, phn tch hot ng kinh t v nh gi vic qun l, hot ng kinh t mt cch ton din. i tng ca kim ton hot ng l cc hot ng bt c lnh vc no, khng gii hn lnh vc ti chnh k ton, chng hn nh mt phng n sn xut kinh doanh, mt quy trnh cng ngh, mt c cu t chc Kt qu kim ton hot ng gp phn khng nh vo vic nng cao hiu qu s dng cc ngun lc, ra phng n ci tin, gp phn bo v ti sn v bm m tin cy ca thng tin.
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c. Kim ton tun th (Compliance Audit) Kim ton tun th cng l s m rng ca kim ton t hnh thc ban u l kim ton ti chnh. Kim ton tun th c hiu l mt loi hnh kim ton nhm nh gi tnh hnh thc hin v tun th php lut v nhng quy nh ca cc cp c thm quyn trong qu trnh hot ng ca n v c kim ton. Kim ton tun th c th c t chc thnh mt cuc kim ton c lp hoc c th c gn lin vi mt trong hai cuc kim ton nu trn hoc kt hp c ba hnh thc kim ton. Vi t cch l phng thc ch yu nh gi tin cy ca h thng kim sot ni b ca n v; Kim ton tun th l c s quan trng xc nh m hnh cuc kim ton (trng yu, ri ro, ni dung, phm vi, phng php, kim ton) ph hp vi mc tiu ca cuc kim ton. Kim ton tun th nhm nh gi s tun th php lut v cc quy nh trong qu trnh hot ng ca n v; thng qua nh gi tnh hp php ca cc thng tin, tnh tun th cc quy trnh, cc nguyn tc, th tc trong cc hot ng ca n v; cng l mt trong nhng mc tiu quan trng ca cuc kim ton bo co ti chnh hoc cuc kim ton hot ng; mt khc, chnh trn c s mi thc hin c mc tiu nh gi khch quan vic s dng cc ngun lc ti chnh v ti sn ti n v. i tng ca kim ton tun th c th c xt theo hai kha cnh: phm vi php l v quy trnh thc hin. - Theo phm vi php l, lut php v cc quy nh c th tn ti v tc ng n cc hot ng ca n v di ba hnh thc: + Cc quy phm php lut c tc ng trc tip n cc hot ng ca n v. + Cc quy nh ca cc cp c thm quyn hng dn vn dng php lut ph hp vi cc c im ca lnh vc, ngnh hot ng ca n v. + Nhng nguyn tc, quy ch, th tc do th trng n v quy nh (khng tri vi php lut v cc quy nh)
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- Theo kha cnh quy trnh thc hin php lut v cc quy nh ti n v, i tng ca Kim ton tun th bao gm nhng yu t ch yu: + Quy trnh xy dng v iu hnh h thng kim sot ni b ca n v. + Vic t chc thc hin cc quy trnh, chun mc trong cng tc ghi chp, hch ton cc ti liu, s liu, thng tin v cc hot ng ca n v. y l cc yu t lin quan n tin cy ca nhng thng tin c bn phc v cho mi hot ng kim ton. + Cc quy trnh, nguyn tc, th tctrong cc hot ng ca n v bao gm cc hot ng ti chnh v phi ti chnh. Nh vy, ni dung ca Kim ton tun th bao gm nhng mt ch yu nh sau: - nh gi tnh tun th cc nguyn tc xy dng v quy trnh t chc hot ng ca h thng kim sot n b. y l ni dung c bn ca Kim ton tun th bt k n nm trong loi hnh kim ton no. - nh gi tnh tun th cc nguyn tc, quy trnh, th tc hch ton k ton, thng k v ghi chp cc thng tin, ti liu khc. Ty tng cuc kim ton m ni dung Kim ton tun th ny c phm vi khc nhau. - nh gi tnh tun th cc nguyn tc, quy trnh, th tc trong cc hot ng nghip v phi ti chnh i vi loi hnh cuc kim ton hot ng. T cc ni dung trn, c th thy rng rt kh c th phn tch mt cch rch ri cc i tng, phm vi kim ton tun th vi cc hot ng kim ton khc. Do vy, trong thc tin, t chc quy trnh kim ton thng kt hp gia Kim ton tun th vi cc hot ng kim ton khc trong mt cuc kim ton. 1.5.2. Phn loi theo ch th kim ton 1.5.2.1. Kim ton Nh nc a. Khi nim, nhim v v nguyn tc hot ng ca Kim ton Nh nc Kim ton Nh nc l h thng b my chuyn mn ca Nh nc bao gm nhng cng chc Nh nc thc hin vic kim tra ti chnh cng v ti
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sn cng. Kim ton Nh nc l cng c kim tra ti chnh cng cao nht ca mi nc. Do vy, Kim ton Nh nc cn c gi l c quan kim ton ti cao (Supreme Audit Institution). Lch s hnh thnh v pht trin Kim ton Nh nc ca nhiu nc cho thy Kim ton Nh nc c thnh lp t rt sm, m nhn nhng chc nng, nhim v rt quan trng v khng th thiu vi Nh nc nhm kim sot, qun l vic s dng cc ngun lc ti chnh cng. D c t chc theo m hnh no hoc c thnh lp sm hay mun th bt c c quan Kim ton Nh nc no cng c a v php l cao v hot ng theo nguyn tc c lp. Kim ton Nh nc c nhim v tin hnh cc cuc kim ton sau: + Kim ton tun th: Xem xt vic chp hnh cc chnh sch, lut l v ch ca Nh nc ti cc n v c s dng kinh ph Nh nc. + Kim ton hot ng: nh gi tnh hiu qu v hiu nng trong hot ng ca cc n v ni trn. Tuy nhin, tu theo a v php l m Kim ton Nh nc cc nc khc nhau c s khc bit nht nh v nhim v c th. Ly v d mt s nc sau: + c: Kim ton Nh nc Lin bang kim tra cc quyt ton cng nh tnh tun th v tnh kinh t ca cng tc qun l Ngn sch Lin bang. Bo co v t vn rt ra t kt qu kim ton cho Quc hi Lin bang, cho Chnh ph v hi ng Lin bang. + Anh: Vn ph ng Kim ton quc gia (National Audit Office) kim ton Bo co ti chnh v hi qu hot ng i vi tt c cc c quan B, u ngnh nhn Ngn sch Nh nc thuc Chnh ph v cc Doanh nghip Nh nc. Bo co kt qu Kim ton cho U ban thuc Quc hi. Tt c cc bo co ca Vn phng Kim ton Quc gia sau khi gi ln Quc hi phi c trch nhim cng khai ho.

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+ Nga: Kim ton Nh nc xc nh tnh hiu qu v tnh thit thc ca vic chi tiu cc qu Nh nc hoc vic s dng ti sn ca Lin bang. Bo co hng qu cho Quc hi v tnh hnh thc hin Ngn sch Lin bang. + M: Vn phng Tng k ton ( GAO: General Accounting Office) c thnh lp theo Lut Ngn sch v K ton nm 1921 v thc hin chc nng kim ton cho Quc hi. Thc hin kim ton cc phng ban, cc vn phng i din, cc chng trnh ca chnh ph Lin bang xc nh xem thng tin ti chnh ca cc t chc Chnh ph c trnh by y , hp l trc khi trnh Quc hi, hoc cc quy nh ca php lut c c tun th khng, cc chng trnh c c thc hin mt cch kinh t v hiu qu khng , c t kt qu nh mong mun khng? + Cng Ho Php : C quan Kim ton Nh Nc l To thm k (thnh lp t 1807) c quyn v ngha v kim tra ti khon v s sch k ton ca b my chnh quyn trung ng (tr ti khon ca Tng thng, Quc hi, Thng vin v U ban T php), cc cng s v cc x nghip cng, cc t chc x hi. To Thm k c quyn xt x nh mt quan to. Quyn hn ca c quan Kim ton Nh nc tu thuc vo tng quc gia khc nhau. Chng hn, To thm k Php c Napoleon nht thnh lp t 1807 nhng mi n nm 1976 mi c giao nhim v kim ton b my chnh quyn trung ng v cc n v cng. To Thm K c quyn xt x nh mt quan to. Vn phng Tng k ton trng Australia thnh lp t nm 1978 tc bit hn vi Chnh ph c quyn bo co v bt k ngi (hay t chc) no c nhn kinh ph ca Chnh ph. i tng ca Kim ton Nh nc hu ht cc nc u xc nh l tt c cc c quan, t chc c qun l v s dng cc ngun lc ti chnh Nh nc v ti sn cng. Nguyn tc c bn trong hot ng ca Kim ton Nh nc l c lp, khch quan, ch tun theo php lut. b. T chc b my kim ton Nh nc

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Mi quc gia c quy nh khc nhau v m hnh t chc cng nh quan h trch nhim v v tr ca Kim ton Nh nc trong h thng cc c quan quyn lc Nh nc. Tuy nhin, c th gp thnh 3 m hnh chnh nh sau: - c lp vi c quan lp php v hnh php
B MY NH NC

Ban hnh lut KIM TON NH NC QUC HI Duyt ngn sch gim st CC B CA CHNH PH CHNH PH TO N

B nhim

CC BAN CA QUC HI

Ghi ch: Lin h trong t chc Quan h t hng kim ton Quan h kim ton S 01: Kim ton nh nc t chc c lp vi Quc hi v Chnh ph M hnh ny c ng dng hu ht cc nc c nn kim ton ph t trin c nh nc php quyn c xy dng c n np. Nh kim ton pht huy c y tnh c lp trong vic thc hin cc chc nng ca mnh. V d: Kim ton nh nc Cng ho lin bang c, c quan kim ton nh nc Lin bang c ng nh ca cc Bang do Qu hi lin bang hoc Bang lp ra, c nhng c v tr c lp vi c quan lp php, hnh php v t php. Kim ton
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Nh nc do Quc hi lp ra nhng khng ph thuc vo Quc hi, Quc hi khng c quy ra lnh cho kim ton, nhng c th yu cu kim ton tin n hnh kim tra c quan nh nc no nu xt thy cn thit. Do c v tr khch quan trong vic kim tra, gim st cc n v s dng ngun ngn sch nh nc cp To thm k ca Cng ho Php cng l b my kim ton nh nc c t chc c lp. - Trc thuc c quan lp php (Quc hi)
TON QUYN

Quc hi

Th tng Ni cc

Ta n ti cao Canada Ta n Lin bang Canada

Thng vin

H vin
Ban b th Hi tho Lin chnh ph

C quan Kim ton quc gia

Vn phng Th tng Vn phng hi ng c mt

y ban K ton Nh nc

Cc b trng

Cc y ban, trng ban

Cc t chc, ban, ngnh Nh nc

Ch tch Ban Ngn qu

Cc cng ty trong cc ngnh then cht

S 02. T chc kim ton nh nc Canada M hnh trn l m hnh ki ton nh nc Canada. M vn phng m k ton trng ca Hoa K (General Accounting Office GAO) thnh lp nm
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1921, l mt c quan trung lp thuc h thng lp php ca Lin bang v thc hin chc nng kim ton cho Quc hi. Vi m hnh ny, kim ton nh nc tr gip c lc cho nh nc khng ch kim tra thc hin php lut m c trong vic son tho v xy dng cc sc lut c th. - Trc thuc c quan hnh php (Chnh ph) Chng hn, Trung Quc, kim ton nh nc c t chc thnh c quan hnh chnh nh mt B, song c quyn kim ton cc B khc ca Chnh ph (k c b ti chnh); Kim ton nh nc c t chc nh mt c quan chuyn mn bn cnh Ni cc ( Nht Bn, Innxia). M hnh ny gip chnh ph iu hnh nhanh nhy qu trnh thc hin ngn sch v cc hot ng khc. Nhn chung, phn ln c quan kim ton Nh nc ca cc nc trn th gii c t v tr tch bit khi c quan hnh php, nhng d cn mun t Kim ton Nh nc trong c quan hnh php th tt c cc c quan ny theo cc mc khc nhau u c php lut cng nhn quyn c lp ca mnh i vi c quan hnh php. Ti Vit Nam, ngy 14 thng 6 nm 2005, Quc hi nc Cng ho x hi ch ngha Vit Nam ban hnh Lut Kim ton Nh nc, quy nh r a v php l, chc nng, nhim v, quyn hn, b my t chc ca Kim ton nh nc. 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 bo co ti chnh, kim ton tun th v kim ton hot ng i vi c quan, t chc qun l, s dng ngn sch, tin v ti sn nh nc. Kim ton Nh nc c t chc v qun l tp trung thng nht gm b my iu hnh, Kim ton Nh nc chuyn ngnh, Kim ton Nh nc khu vc v cc n v s nghip. Trong , Kim ton Nh nc chuyn ngnh l n v thc hin kim ton theo chuyn ngnh i vi cc c quan t chc
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trung ng; Kim ton Nh nc khu vc l n v trc thuc Kim ton Nh nc, thc hin kim ton i vi c quan, t chc a phng trn a bn khu vc v cc nhim v kim ton khc theo s phn cng ca Tng kim ton Nh nc. Kim ton nh nc khu vc c t cch php nhn, c con du, ti khon v tr s ring U ban thng v Quc hi quy nh c th c cu t chc ca Kim ton nh nc. Tng kim ton Nh nc qu y nh c th chc nng, nhim v, quyn hn v c cu t chc ca cc n v trc thuc Kim ton Nh nc. 1.5.2.2. Kim ton c lp (Independent Audit) Kim ton c lp l loi kim ton do cc kim ton vin c lp thuc cc t chc kim ton chuyn nghip tin hnh. Ngoi ra, Kim ton c lp cn c nh ngha l vic kim tra v xc nhn ca kim ton vin v doanh nghip kim ton v tnh trung thc v hp l ca cc ti liu, s liu k ton v bo co ti chnh ca cc doanh nghip, t chc (n v c kim ton) khi c yu cu ca cc n v ny (Ngh nh 105/2004/N-CP ngy 30/3/2004 v Kim ton c lp) Nh vy, Kim ton c lp l mt loi hnh dch v c thc hin trn c s t nguyn v theo tho thun ca t chc kim ton vi cc n v c kim ton. Kim ton c lp thng tin hnh cc hot ng sau: - Kim ton Bo co ti chnh: y lnh vc ch yu v l mng chnh ca kim ton c lp, chim ti 45 65% t ng doanh s ca cc cng ty ln v va . - Kim ton tun th - Kim ton hot ng - Kim ton ni b - Dch v t vn ti chnh, t vn thu, t vn qun l, dch v k ton, dch v nh gi ti sn, Kim ton c lp c t chc di dng cc cng ty Kim ton v Vn phng Kim ton t.
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Vn phng kim ton t : c hnh thnh bi mt hoc vi kim ton vin c lp (k ton vin cng chng) kinh doanh dch v kim ton v cc dch v khc lin quan. Tt nhin, cc vn phng t ny c thnh lp theo cc qui nh chung cho cc vn phng t. ng thi, ngi lp vn phng phi c bng (chng ch) kim ton vin c lp v c cc iu kin hnh ngh khc. M hnh ny c pht trin rt ph bin Cng ho Php (2500 vn phng) v cc nc Ty u. Ngay M cng c ti 95% cng ty nh t 1-25 ngi, Trung Quc c ti 600 vn phng kim ton nh (3-5 ngi). Cc vn phng t (k c cng ty nh) c t chc theo phng thc trc tuyn v loi hnh tp trung. u vit c bn ca loi hnh ny l pht huy tnh nng ng cao ca b my kim ton, rt thch ng vi nhu cu kim ton v t vn ca cc doanh nghip va v nh cng nh nhu cu i l thu (thu nhp) cho nh nc. Tuy nhin, m hnh ny, cc vn phng ch thc hin gii hn cc dch v v sc cnh tranh ca mi t chc kim ton cng hn ch. Bn cnh , s hp tc, t bi dng kinh nghim nghip v gia cc kim ton vin cng hn ch. Do , khi thnh lp vn phng, kim ton vin c lp phi c nng lc kh ton din v c trnh chuyn mn vng. n khi s lng cc vn phng v cng ty nh nhiu i hi phi tng cng hot ng ca Hip hi kim ton vin c lp. Cng ty kim ton (qui m ln) l b my t chc kim ton c lp vi s lng ln cc kim ton vin c lp (hng chc ngn kim ton vin trong mt cng ty), y l nhng cng ty quc gia hoc quc t. Cc cng ty ny thng thc hin nhiu loi dch v trn a bn rng ln (c th hng trm dch v c th). Do c t chc theo loi hnh phn tn va iu hnh theo phng thc chc nng hoc kt hp. C th mi cng ty thng c nhiu vn phng b tr nhiu vng trong mt nc (cng ty quc gia) hay nhiu vn phng nhiu nc khc nhau (cng ty quc t). Cc cng ty (c bit l cc cng ty kim ton quc t, tng vn phng c th hoc vn phng
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khu vc) c th c quyn t ch nh mt cng ty con v c th c hch ton c lp. Mi vn phng ring hoc vn phng khu vc cng kinh doanh nhiu loi dch v v c th c t chc thnh cc b phn chc nng ring bit. Do qui m l n phn tn v c cu t chc phc t p nn cc cng ty ln i hi trnh t chc, phi hp cao ca cc nh qun l, i hi kh nng chuyn mn cao v ton di ca kim ton vin v lnh o cng ty, i hi n u t ln c v chuyn mn, kinh nghim v tin vn Mi cng ty khi hnh thnh v tn ti, lun lun c tim nng ln, thc hin nhiu loi dch v khc nhau trong khong thi gian ngn v c sc cnh tranh ln trn th trng. Vit Nam, k t khi Ngh nh 105 (30/03/2004) c hiu lc v c sa i b sung bng Ngh nh 133/2005/N-CP ngy 31/10/2005, doanh nghip kim ton c thnh lp v hot ng theo hnh thc: Cng ty h p danh, cng ty trch nhim hu hn, doanh nghip t nhn v doanh nghip theo Lut u t nc ngoi ti Vit Nam. Nhng doanh nghip kim ton ny mang tnh cht c lp nhng phi tun theo php lut Vit Nam v chu s kim tra gim st ca cc c quan qun l chc nng Nh nc nh mt doanh nghip. Kt qu kim ton ca kim ton c lp mang li c tin cy rt ln vi nhiu i tng quan tm nh ch doanh nghip, c quan qun l Nh nc, nh u t, ngi lao ng, v nhng l do sau: - Nhng ngi thc hin kim ton l nhng kim ton vin c lp phi p ng c cc tiu chun ht sc cht ch v chuyn mn nghip v cng nh cc chun mc o c ngh nghip c quy nh theo lut php ca mi nc v phi chu trch nhim trc php lut v kt qu kim ton ca mnh. - Kim ton vin c lp lun phi m bo tnh c lp ca mnh i vi n v c kim ton. - Kt qu ca cuc kim ton ni b c php lut bo h, c gi tr php l cao. Theo php lut Vit Nam, yu cu ca kim ton vin l: - Tun th php lut, chun mc kim ton
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- Chu trch nhim trc php lut v hot ng ngh nghip v kt qu kim ton - Tun th o c ngh nghip kim ton - Bo m tnh c lp v chuyn mn, nghip v, li ch v tnh trung thc, ng php lut, khch quan ca hot ng kim ton c lp. Chng hn, kim ton vin khng c kim ton trong nhng trng hp c quan h v mt ti chnh vi n v c kim ton nh gp vn, mua c phn hoc c b m, v chng, anh ch em rut l th nh vin trong ban lnho hoc k ton trng ca n v c kim ton. - Bo mt cc thng tin ca n v c kim ton, tr trng hp n v c kim ton ng hoc php lut c quy nh khc. 1.4.2.3. Kim ton ni b (Internal Audit) Trong Cc chun mc hnh ngh kim ton ni b, ban hnh thng 5 nm 1978, c nh ngha nh sau: Kim ton ni b l mt chc nng thm nh c lp c thit lp bn trong mt t chc xem xt v nh gi cc hot ng ca t chc , vi t cch l mt s tr gip i vi t chc . Thut ng ni b (Internal) l ch ra rng, hot ng kim ton ni b l cng vic do t chc v nhn vin ca t chc tin hnh, khc vi cng vic do kim ton vin c lp hoc do i tc khc thc hin. V vy, cn c nh ngha khc v kim ton ni b: L loi kim ton do cc kim ton vin ni b ca n v tin hnh. Kim ton ni b ra i nhm phc v yu cu qun l ni b trong n v. Ban u, kim ton ni b chnh l ngi tr gip cho ch s hu hoc nh qun l cp cao khi h mun bit liu ti sn ca ca n v c c bo v tt khng, cc quy t c, quy phm c tun th khng, s sch ti chnh c c ghi chp khng. y l lo hnh kim ton truyn thng (Traditional y i Internal Audit).V sau, khi hot ng ti cc n v khng ngng tng v khi lng v mc phc tp gy nhiu sc p i vi cp qun l, kim ton ni b m rng phm vi hot ng ca mnh, khng cn tp trung vo k ton
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m hng cc lnh vc kim sot k ton v ti chnh v cn m rng n cc lnh vc phi ti chnh. V vy, y c coi l kim ton ni b hin ti (Modern Internal Audit). Kim ton ni b em li rt nhiu li ch cho t chc, c th tng gi tr cho mt t chc, nh mt khng nh ca IIA, Vin Kim ton Ni b: Kim ton ni b l hot ng nh gi v t vn c lp trong ni b t chc, c thit k nhm ci tin v lm tng gi tr cho cc hot ng ca t chc . Gip t chc t c cc mc tiu bng vic nh gi v ci tin mt cch h thng v chun tc tnh hiu lc ca quy trnh qun tr, kim sot v qun l ri ro. Tuy nhin, bo co a kim ton vin ni b c doanh nghi p rt tin c tng nhng t gi tr php l nn ch mang tnh cht t vn. Phm vi ca Kim ton ni b rt bin ng, tu thuc vo quy m, c cu cng nh yu cu ca cc nh qun l n v. Kim ton ni b thng hot ng trong cc lnh vc sau: - Kim ton Bo co ti chnh, bo co kt qu qun tr ca doanh nghip v ca cc n v thnh vin: + Kim tra v xc nhn tnh tnh kp thi, y , khch quan, tnh tin cy ca Bo co ti chnh, bo co k ton qun tr trc khi Gim c k duyt v cng b . + Kim tra v nh gi cc Bo co ti chnh, a ra nhng kin ngh v t vn cn thit cho hot ng sn xut, kinh doanh nhm m bo s hp l v hiu qu. - Kim ton tun th: + Kim tra tnh tun th cc quy nh v nguyn tc, ch ti chnh, k ton, ch qun l ca Nh nc ca Hi ng Qun tr, Ban gim c. + Kim tra tnh tun th nguyn tc, quy trnh nghip v, th tc qun l ca h thng Kim sot ni b. + Kim tra s chp hnh cc nguyn tc, chnh sch, cc chun mc k ton ca h thng k ton. - Kim ton hot ng:
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+ Kim tra tnh tit kim v hiu qu ca vic huy ng, phn phi, s dng mt cch tit kim cc ngun lc ca doanh nghip. + Kim tra tnh hiu qu ca hot ng sn xut, kinh doanh, phn phi v s dng thu nhp Kim ton ni b c th c t chc theo ph ng, ban, t v phi trc thuc b phn c quyn lc cao nht (Gim c, Hi ng qun tr) v phi c lp tng i vi b phn c kim tra. Trn th gii, d khng c nhng tiu chun ngnh v yu c u trnh ngh nghip, nhng thng thng cc kim ton vin ni b xut thn t cc cng ty kim ton c lp, c bng c nhn ti chnh, lut hay qun tr v chng ch Kim ton vin Cng chng (CPA) hay chng ch Kim ton ni b (CIA). Ti Vit Nam, c s php l cho vic t chc v hot ng ca kim ton ni b c chnh thc thc hin l Quyt nh s 832 ca B trng B Ti chnh ngy 28/10/1997 ban hnh Quy ch kim ton ni b v tip l thng t s 52 ngy 16/4/1998 Hng dn t chc b my kim ton n b ti doanh nghip Nh nc. Ngy 22/12/1998, B Ti chnh li ban hnh tip Thng t 171 hng dn thc hin kim ton ni b ti doanh nghip Nh nc. 1.5. KIM TON VIN V CC HIP HI NGH NGHIP 1.5.1. Kim ton vin (Auditor) Kim ton vin l khi ni m chung ch nhng ngi lm cng tc kim ton c th, c trnh nghip v tng xng vi cng vic . Ti hu ht cc quc gia thng thng u i hi mt kim ton vin phi c trnh chuyn mn, mt phm cht o c nht nh , mun hnh ngh kim ton, cc ng vin phi t cc tiu chun sau y: - c o to v kim ton mt trnh nht nh. - c kinh nghim thc tin v kim ton. - Trng tuyn mt k thi quc gia v cc kin thc k ton, kim ton v lut kinh doanh.

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- Tuy c th c s khc bit, nhng thng thng th sau khi t cc tiu chun trn, cc ng vin s c cp chng ch quc gia v ng k hnh ngh ti mt t chc kim ton. Danh xng ca h c th khc nhau tu theo tng quc gia.Chng hn: - M, Canada, Trung Quc: K ton vin cng chng (Certifed Public Accountant CPA). - Anh, Scotland: Gim nh vin k ton (Chartered Accountant CA). - Php l Chuyn vin k ton (Expert Comptable EC)... Trong c l lun v thc t cho thy khi nim kim ton vin cng bao hm c kim ton vin nh nc, kim ton vin c lp v kim ton vin ni b. a. Kim ton vin ni b Kim ton vin ni b l nhng ngi lm ngh kim ton khng chuyn nghip, h c th l nhng k ton vin gii, nhng nh qun l c kinh nghim, nhng k thut vin c hiu bit v nhng lnh vc c lin quan n kim ton c bit l cc loi hnh cng ngh, cc quy trnh k thut, cc nh mc Tuy nhin, nhng ngi ny cng cn c trnh nghip v tng xng, c th c o to qua trng lp (nh o to kim ton vin ni b ca M IIA). Trong nhiu trng hp, kim ton vin ni b cng c th l kim ton vin chuyn nghip nh nhng gim nh vin trong h thng kim ton Ty u, cc kim sot vin chuyn nghip trong doanh nghip nh nc v cc n v cng cng (c qui m ln) hoc cc chuyn gia c cc hi ng qun tr s dng trong u ban kim ton. b. Kim ton vin c lp Kim ton vin c lp l nhng ngi hnh ngh kim ton trong cc doanh nghip kim ton. tr thnh kim ton vin hnh ngh, h phi c y cc iu kin hnh ngh nh sau: - V nghip v chuyn mn: Phi c bng (chng ch) k ton vin cng chng - V phm hnh: Phi l ngi khng c tin n, tin s.
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- V php l: Phi ng k hnh ngh (ti b t php, Vit Nam ti B ti chnh). - V mt x hi: Khng c chung li ch, khng c quan h rut tht (thng l 3 i) vi khch th kim ton. Kim ton vin c lp thng c 2 chc danh: - Kim ton vin: Thng tt nghip i hc v sau bn nm lm th k (hoc tr l) kim ton v tt nghip k thi tuyn kim ton vin (quc gia hoc quc t) ly bng (chng ch) kim ton vin (CPA). Trn thc t, phi c kh nng c lp thc hin cng vic kim ton c th, h s thc hin cc ni dung chi tit ca chng trnh kim ton do kim ton vin chnh phn cng. - Kim ton vin chnh: L ngi tng qua kim ton vin (thng t 35 nm) v qua k thi nng bc. V chuyn mn h phi c kh nng t chc mt nhm kim ton vin tin hnh nhng cng vic kim ton c qui m ln, l ngi c giao trch nhim lp k hoch kim ton, trc tip iu hnh cuc kim ton v son tho bo co kim ton trnh cho cp trn xt duyt, kim ton vin chnh c quyn la chn tr l trong mt cuc kim ton. Nhng kim ton vin c lp c hnh ngh trong mt t chc (cng ty) hoc vi vn phng t tu iu kin c th do php lut ca tng nc quy nh. Chc nng, quyn hn c th ca tng ngnh bc cng c quy nh c th tu theo tng nc, song ni chung vn c s gn gi gia cc quc gia v c mi quan h tng ng vi cc chc danh ca kim ton vin nh nc. c. Kim ton vin nh nc Kim ton vin nh nc l nhng cng chc (vin chc nh nc) lm ngh kim ton. Do , h c tuyn chn v hot ng do t chc kim ton nh nc phn cng. ng thi, h c xp vo cc ngnh bc chung ca cng chc (theo tiu chun c th ca tng nc trong tng thi k). Kim ton vin nh nc thng c 4 chc danh: - Kim ton vin d b - Kim ton vin (nh ca kim ton vin c lp)
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- Kim ton vin chnh (nh ca kim ton vin c lp). - Kim ton vin cao cp: Thng gi lnh o c quan kim ton nh nc hoc l nhng chuyn gia cao cp c chc nng v quyn hn ln trong kim ton, t vn (k c son tho php lut), thm ch trong phn x nh mt quan to tu quy nh c th ca tng nc, h c thm quyn i din cng ty kim ton tip xc vi khch hng v gii quyt cc bt ng, gim st nhn vin, k bo co kim ton 1.5.2. Cc t chc hip hi kim ton vin tng cng quan h hp tc, hng dn v bi dng nghip v k c v nhn thc cng nh kinh nghim thc t, nhng ngi lm cng tc k ton v kim ton t nguyn tp hp vo cc hip hi kim ton vin khc nhau: - Hip hi k ton vin cng chng - Hip hi kim ton vin ni b - Hip hi kim ton vin ca cc t chc kim ton nh nc. Cc hip hi thng c lp ra c lp cc nc hoc tng vng v gia nhp hip hi quc t. 1.5.2.1. Trn th gii a. Lin on K ton quc t (The International Federation of Accountant IFAC) Lin on K ton qu c t (IFAC) l t chc quc t v ngh nghip k ton v kim ton c thnh lp nm 1977, c tr s chnh t ti New York, vi hn 160 t chc thnh vin ti 120 quc gia i din cho hn 2,5 triu k ton vin v kim ton vin chuyn nghip ang lm vic ti cc lnh vc cng cng, gio dc, dch v qun l, cng nghip v thng mi. Mi hot ng ca IFAC nhm thc y s pht trin ca ngh nghip k ton v kim ton trn ton th gii v gp phn vo s pht trin ln mnh ca kinh t th gii thng qua vic thit lp v thc y vic tun th cc chun mc ngh nghip cht lng cao, hng ti s thng nht trn ton th gii v cc chun mc ny.
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 t c cc mc tiu ny, IFAC c s phi hp cht ch cng vi cc t chc thnh vin, cc t chc k ton khu vc v tip thu cc kin tham gia ca cc hi thnh vin v c quan chnh ph ca cc nc. Chc nng ca IFAC trong ngh nghip k ton v kim ton ton cu Lin on K ton Quc t c 3 chc nng chnh: Thit lp v thc y mnh m vic p dng cc chun mc quc t cht lng cao; xy dng mi quan h hp tc thn thin gia cc t chc thnh vin; i din nh c quan pht ngn ca ngh nghip k ton, kim ton ton cu v cc vn ca ngh nghip phc v li ch ca cng ng. Vi nhn thc su sc v vic bo v li ch cng ng thng qua cc chun mc ngh nghip, IFAC v ang y mnh vic tun th cc chun mc ngh nghip c th gii cng nhn v tip tc xy dng, hon thin cc chun mc mi p ng cc yu cu thc t ca ngh nghip. n nay IFAC ban hnh cc chun mc: - Cc chun mc Kim ton Quc t; - Cc Chun mc k ton v lp v trnh by Bo co ti chnh; - Chun mc Quc t v kim sot cht lng; - Chun mc o c ngh nghip; - Chun mc Gio dc Quc t; - Cc chun mc K ton Quc t khu vc Cng. Ngoi ra, c s h tr tt hn cho cc t chc thnh vin v cc k ton vin, kim ton vin chuyn nghip, Lin on v ang son tho nhiu ti liu hng dn nhm h tr cc k ton vin v kim ton vin chuyn nghip trong vic nghin cu v cp nht kin thc v chuyn mn nghip v phc v tt hn trong cng vi c ca mnh, thnh lp cc t cng tc chuyn trch v cc doanh nghip v doanh nghip kim ton va v nh, v cc quc gia ang pht trin nghin cu, gii quyt cc vn c lin quan bi v y l nhng nhn t quan trng trong qu trnh pht trin kinh t ton cu.

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T chc ca IFAC Hin nay IFAC c Ban Chp hnh gm cc thnh vin i din cho nhiu khu vc trn th gii. Ban Chp hnh hp thng nin v a ra cc quyt nh trong chin lc pht trin chung ca IFAC. Gip vic cho Ban Cchp hnh c nhiu ban chuyn mn: - Ban T vn tun th; - Ban Cc quc gia ang pht trin; - Ban Chun mc o to k ton Quc t; - Ban Chun mc Kim ton v bo m cht lng dch v kim ton; - Ban Chun mc o c cho k ton vin chuyn nghip; - Ban Chun mc K ton khu vc Cng; - Ban B nhim; - Ban K ton vin chuyn nghip trong kinh doanh; - Ban Doanh nghip kim ton va v nh; - Ban Kim ton vin xuyn quc gia. Hi vin Hi vin ca Lin on k ton quc t gm c hi vin chnh thc v hi vin lin kt, u l cc t chc ngh nghip k ton quc gia v khu vc (Hi K ton v Kim ton Vit Nam VAA l thnh vin chnh thc ca IFAC t nm 1999). b. T chc quc t cc C quan Kim ton ti cao v t chc cc c quan kim ton ti cao Chu . T chc quc t cc C quan Kim ton ti cao (INTOSAI International Organization of Supreme Audit Institutions) INTOSAI l m t chc phi chnh tr, hot ng c lp, ng thi l t mt t chc phi chnh ph c h tr t vn bi y ban Kinh t v X hi M (ECOSOC). INTOSAI c thnh lp vo nm 1953 theo sng kin ca Emilio Fernandez Camus, ng sau ny l Ch tc h c quan ki ton Nh nc i m CuBa. i hi ln u tin ca INTOSAI tin hnh ln u tin ti Cuba vi
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34 thnh vin. Nm 2007, i hi thng nin ln th XIX ca INTOSAI din ra ti Mexico t ngy 5 n ngy 10 thng 11 vi s thnh vin l 188. INTOSAI hot ng nh mt t chc bo tr cho cc c quan kim ton nh nc trn th gii. Trong khong hn 50 nm, n cung cp nhng c s gip cho vic th ch ha cc c quan kim ton ti cao v thc y s pht trin v trao i kin thc, ci tin hot ng kim ton ng thi tng cng kh nng chuyn mn ca cc c quan thnh vin trn ton th gii. Tn ch hnh ng ca INTOSAI l chia s kinh nghim chnh l s bo m cho cho s pht trin ca hot ng kim ton nh nc trn ton th gii. Cc hip hi khu vc cng ang c thnh lp trong INTOSAI. Mt trong cc t chc ny l Hip hi (vin) kim ton nh nc Chu . T chc cc c quan kim ton ti cao Chu (ASOSAI Asian Organizition of Supreme Audit Institution). ASOSAI c thnh lp vo nm 1978, gm c 23 nc thnh vin v c iu hnh bi Ban iu hnh gm c 7 thnh vin c bu 3 nm 1 ln ti i hi ng. Mc tiu hot ng - Thc y s hiu bit v hp tc ln nhau gia cc t chc thnh vin thng qua vi c trao i kin v kinh nghim trong lnh vc kim ton Nh nc. - To iu kin thun li cho vic o to v tip tc nng cao trnh cho kim ton vin Nh nc h nng cao cht lng trong cng vic thc hin nhim v ca h. - Phc v nh mt trung tm thng tin v ng thi cng l cu ni ca khu vc vi cc c quan, t chc kim ton cc khu vc khc trn th gii trong lnh vc kim ton Nh nc. - Tng cng s cng tc cht ch v tnh hu ngh gia cc kim ton vin Nh nc ca cc t chc thnh vin v gia cc nhm khu vc.

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Chc nng ca ASOSAI - T chc hi ngh v hi tho trao i cc ti liu nghin cu v cc bi bo chuyn ngnh trong nh vc kim ton v cc lnh vc khc c lin l quan. - Khuyn khch thc y vic nghin cu, pht hnh cc ti liu nghin cu v cc bi bo chuyn ngnh, cc lnh vc vc khc c lin quan. - t c cc mc tiu v chc nng ca mnh, ASOSAI t chc 4 hi tho quc t v trn 45 kha o to k t nm 1979. ASOSAI cng xut bn tp ch thng nin mang tn Tp ch kim ton Nh nc chu ( Asian Journal of Government Audit). Tp ch ny gm cc bi bo ngh nghip trong lnh vc kim ton v cc lnh vc khc c lin quan. T chc ca ASOSAI 1. Hi ng 2. Ban iu hnh 3. Ban th k 4. y ban Kim ton Cc hot ng ca ASOSAI 1. T chc cc kha o to bng qu ca mnh cho cc t chc t nh vin h 2. Th hin cc chng trnh n ghin c c u: ASOSAI tin hnh 2 chng trnh nghin cu v pht hnh hai cun sch mang tn Kim ton v kim tra cc doanh nghip Nh nc v Kim ton v qun l ti chnh trong Chnh ph. ASOSAI ang ti n hnh th hin chng trnh nghin cu v c Kim ton cc chng trnh cng cng v cc d n v tip theo s l Kim ton cc khon phi thu ca Chnh ph 3. Cung cp k thut kim ton trong mi trng s dng cc d liu in t (EDP). ASOSAI thnh lp mt nhm cc chuyn gia my tnh vo nm 1993 t vn v tr gip cc thnh vin trong vic pht trin k thut kim ton c s tr gip ca my tnh.
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1.5.2.2. Vit Nam to dng Hi ngh nghip m nhin chc nng qun l hnh ngh k ton, kim ton; theo ngh ca B Ti chnh, c php ca B Ni v, ngy 15/4/2005, H Kim ton vin hnh ngh Vit Nam (VACPA - Vietnam i Association of Certified Public Accountants) c thnh lp ti H Ni v chnh thc i vo hot ng t 1/1/2006. Ngy 14/07/2005, ti Quyt nh s 47/2005/Q-BTC, B trng B Ti chnh chnh th chuyn giao chc c nng qun l hnh ngh k ton, kim ton cho VACPA. T ngy 01/01/2007 VACPA trin khai ton b chc nng c giao. y l m lch s quan c trng nh du mt giai on mi cho ngh nghip kim ton c lp Vit Nam. K t y, nhng ngi hnh ngh kim ton c lp Vit Nam c mt t chc ngh nghip c lp, t cn i v t qun ring. Hi s h tr, o to, cp nht chuyn mn, kim sot cht lng dch v, o c ngh nghip, trao i vng mc, kinh nghip gp phn nng cao cht lng v uy tn Hi vin, duy tr v pht tri n ngh nghip k ton, kim ton Vit Nam snh vai vi b bn trong khu vc v quc t. Nguyn tc t chc: Hi c t chc theo nguyn tc tp trung t Trung ng trc tip n Hi vin, gm: - Ban Chp hnh Hi - Ban Thng trc Hi - Cc Ban chuyn mn: Ban o to, Ban T vn, Ban Kim tra, Ban i ngoi - Vn phng Hi Tn ch, mc ch hot ng Hi Kim ton vin hnh ngh Vit Nam (VACPA) l t chc ngh nghip ca cc c nhn v doanh nghip hnh ngh kim ton c lp chuyn nghip Vit Nam. Hi hot ng vi mc ch tp hp, on kt cc kim ton vin; duy tr, pht trin ngh nghip, nng cao trnh v danh ting kim ton vin, nng cao
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cht lng dch v k ton, kim ton, gi gn phm cht o c ngh nghip nhm gp phn tng cng qun l kinh t, ti chnh cho cc doanh nghip v t nc; m rng quan h hp tc, hi nhp vi cc t chc ngh nghip k ton, kim ton cc nc trong khu vc v th gii Nhim v - T chc bi dng chuyn mn nghip v ngh nghip k ton, kim ton cho kim ton vin v kim ton vin hnh ngh. Thc hin cp nht kin thc hng nm theo quy nh cho kim ton vin hnh ngh; - Qun l thng nht danh sch kim ton vin hnh ngh v danh sch doanh nghip kim ton theo quy nh ca php lut; - Xem xt iu kin v cng khai danh sch kim ton vin v danh sch doanh nghip kim ton iu kin hnh ngh theo quy nh ca php lut; - Thc hin kim tra tun th php lut v k ton, kim ton, cht lng dch v trong cc doanh nghip kim ton. Khi pht hin cc sai phm php lut th bo co v c quan Nh nc c thm quyn x l. Hng nm, thc hin i tng kt, nh gi cht lng dch v v hot ng ngh nghip ca kim ton vin, hot ng kim ton v bo co vi B Ti chnh; - Cc cng vic c th khc nh: C i din ca Hi trong thnh phn Hi ng thi tuyn kim ton vin hnh ngh cp Nh nc; tham gia t chc thi tuyn kim ton vin nh: Pht hnh h s thi theo mu ca Hi ng thi; t chc bi dng, n tp truc khi thi.

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CHNG 2

H THNG CHUN MC KIM TON

Chun mc kim ton l cc quy phm php l, l thc o chung v cht lng cng vic kim ton v dng iu tit nhng hnh vi ca kim ton vin v cc bn hu quan theo nhng mc tiu xc nh. 2.1. CHUN MC KIM TON 2.1.1. H thng chun mc kim ton INTOSAI Trn th gii, cc chun mc Kim ton nh nc do T chc quc t cc C quan Ki ton ti cao (INTOSAI m Supreme Audit Institutions) ban hnh. Mi thnh vin ca INTOSAI l mt c quan kim ton Nh nc mi quc gia, c gi tt l SAI. Cc SAIs ny phi hot ng trong khun kh php lut ca tng nc. Ngha l, chng c lp vi nhau v c lp vi INTOSAI. V vy, INTOSAI khng th yu cu cc thnh vin ca mnh phi la chn vic tun th cc chun mc ca INTOSAI hay chun mc do quc gia ban hnh. Tuy nhin, INTOSAI li c th to iu kin cho cc thnh vin (SAIs) cng hp tc vi nhau gii quyt nhng mi quan tm chung. Chng hn, INTOSAI to ra rt nhiu cc y ban v cc nhm hot ng c iu hnh bi chnh cc SAIs thnh vin. Cc y ban v cc nhm ny nghin cu cc kha cnh khc nhau v hot ng kim ton cc nc, tm ra nhng cch t chc ph hp v chia s thng tin ti ton b thnh vin. Trong cc nhm v y ban ny, ng ch l y ban tiu chun kim ton INTOSAI (The INTOSAI Auditing Standards Committee INTOSAI ASC). y ban tiu chun kim ton c thnh lp vo nm 1984 ln k hoch cho vic thc hin d n v ban hnh chun mc kim ton INTOSAIs. thc hin c iu ny, y ban c s hp tc cht ch vi Lin on K ton quc t (IFAC) l t chc ban hnh chun mc kim ton quc t (ISAs) cho khu vc t. S kt hp ny lm cho hai h thng chun mc ny c th
41

International Organization of

pht huy c khu vc cng v t. Ngoi ra, cc chun mc kim ton ca INTOSAIs cng c s k tha mt phn t Tuyn b Lima v Quy tc o c. Tuyn b Lima (Lima Declaration) a ra ti i hi ca INTOSAI t c nm 1977 xy dng nhng nn mng v hot ng kim ton trong khu vc cng. Mc ch chnh ca Tuyn b Lima l ku gi cc quc gia tin ti xy dng mt c quan kim ton nh nc c lp. Mt c quan kim ton ti cao khng c thc hin nguyn tc c lp th kh c th thc hin cc chun mc ngh nghip ca mnh. Vic ban hnh Quy tc o c l bc tin tip theo trong qu trnh ha hp cc khi nim v o c trong cc thnh vin INTOSAI. Quy tc ny ch bao gm nhng quy tc o c c bn do mi quc gia c nn vn ha, x hi, lut php khc nhau nn quan nim v o c cng s khc nhau. Chnh v l , cc quy tc ny ch l c s cc nc nc thnh vin c th da vo xy dng cho ph hp vi iu kin nc mnh. Chun mc kim ton nh nc do INTOSAI ban hnh bao gm bn chng. Chng 1: Nhm nguyn tc c bn L nhng gi thit c bn, cc lp lun vng chc, cc quy tc mang tnh lgic v cc tiu chun gip cho vic pht trin cc chun mc kim ton v tr gip cc kim ton vin trong vic a ra cc quyt nh v bo co kim ton, c bit trong nhng trng hp khng c mt s ch dn c th no. Chng 2: Nhm chun mc chung Chng ny quy nh nhng tiu chun i vi cc kim ton vin v c quan kim ton m bo h c kh nng thuc hin cng vic kim ton. Bao gm: Tnh c lp: Kim ton vin v c quan kim ton phi c bo m tnh c lp trong qu trnh kim ton. Nng lc: Kim ton vin v c quan kim ton phi c nng lc. S thn trng: Kim ton vin v c quan kim ton phi thn trng trong vic lp k hoch kim ton, thu thp v nh gi bng chng, kt lun v bo co.
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Chng 3: Nhm chun mc thc hnh Nhm thit lp cc tiu chun c bn m mi kim ton vin phi thc hin nhm c uc mt chng trnh kim ton h thng v hp l v hiu qu trong vic: - Lp k hoch; - Gim st v kim tra; - Nghin cu v nh gi h thng kim sot ni b; - Kim tra vic tun th php lut v quy ch ca n v; - Bng chng kim ton; - Phn tch bo co ti chnh. Chng 4: Nhm chun mc bo co : Mc ch ca nhm chun mc ny tr gip cho cc kim ton vin trong vic ra quyt nh. 2.1.2. H thng chun mc kim ton ISAs tng v mt h thng chun mc kim ton quc t c hnh thnh vo nm 1969 khi Nhm nghin u k ton quc t cho xut bn nhng bn c bo co v hot ng kim ton quc t ti Canada, Anh, v M. Vi nm sau, nm 1973, y ban K ton quc t c thnh lp ku gi mt s thnh vin xy dng mt quy tc chung v kim ton. Mt trong nhng li ku gi l ca Maurice Moonitz, gim c trung tm nghin cu ca Vin K ton vin cng chng M (AICPA) a ra trong cun sch Chun mc kim ton quc t xut bn vo nm 1978. Qua , ng ng h mt h thng chun mc chung v gi thnh lp mt y ban Chun mc Kim ton quc t (International Auditing Standards Committee - IAudSC). Vo nhng nm cui thp k 70, th k 20, Lin on K ton quc t (IFAC) thnh lp y ban thc hnh Kim ton quc t (IAPC) l mt y ban thng trc thuc Lin on. Vo ngy 19 thng 7 nm 2001, IFAC xut bn mt n phm trong c nhng kin ng gp v vai tr ca y ban Kim ton quc t. Trong c mt kin ngh v vic to iu kin cho cc chun mc kim ton c xy
43

dng v ph bin mt cch cng khai. Kt qu l, IFAC c i tn l y ban Chun mc kim ton v m bo cht lng (International Auditing and Assurance Standards Board - IAASB) vo gi a nm 2002 c th p ng yu cu minh bch hot ng ca n v vic m rng thnh vin k c nhng thnh vin khng hnh ngh kim ton. H thng chun mc kim ton quc t (ISAs) qua nhng ln chnh sa c th hin trong s tay do IFAC ban hnh nm 2007 nh sau: 200 299: Trch nhim v cc nguyn tc c bn v trch nhim 200 - Mc tiu v cc nguyn tc c bn chi phi kim ton bo co ti chnh. 210 - Hp ng kim ton. 220 - Kim sot cht lng hot ng kim ton. 230 - H s kim ton. 240 - Trch nhim ca kim ton vin i vi gian ln trong kim ton bo co ti chnh. 250 - Xem xt tnh tun th php lut v cc quy nh trong qu trnh kim ton bo co ti chnh. 260 - Trao i vi ban lnh o n v kim ton. 300 499: nh gi ri ro v x l ri ro nh gi 300 - Lp k hoch Kim ton Bo cc ti chnh. 315 - Nhn din v nh gi kh nng bo co ti chnh b trnh by sai lch trng yu thng qua vic tm hiu v tnh hnh kinh doanh v n v c kim ton. 320 - Tnh trng yu trong vic lp k hoch v thc hin kim ton. 330 - X l ca kim ton vin i vi ri ro nh gi. 402 - Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi. 450 - nh gi v s trnh by bo co ti chnh sai lch pht hin trong qu trnh kim ton.
44

500 - 599: Bng chng kim ton 500 - Bng chng kim ton. 501 - Bng chng kim ton - Nhng ch dn b sung i vi mt s khon mc c bit. 505 - S xc nhn t bn ngoi. 510 - Hp ng kim ton ln u - S d u k. 520 - Cc th tc phn tch. 530 - Chn mu kim ton v cc phng php kim tra khc. 540 - Kim ton cc c tnh k ton, bao gm c tnh gi tr hp l v cc khai bo lin quan. 545 - Kim ton cc phng php tnh gi tr hp l. 550 - Cc bn hu quan. 560 - Nhng s kin pht sinh sau ngy lp bo co ti chnh. 570 - Hot ng lin tc. 580 - Nhng bn gii trnh trn giy t. 600 - 699 S dng t liu ca cc bn khc 600 - S dng t liu ca cc kim ton vin khc. 610 - Ch dn v chc nng ca kim ton ni b. 620 - S dng t liu ca chuyn gia. 700 - 799 Kt lun v bo co kim ton 700 - Bo co ca kim ton vin v Bo co ti chnh. 701 - iu chnh bo co ca kim ton vin c lp. 710 - Thng tin mang tnh so snh. 720 - Trch nhim ca kim ton vin i vi cc bn lin quan. 800 899: Cc lnh vc chuyn su 800 - Bo co kim ton i vi nhng hp ng c bit. 2.1.3. H thng chun mc kim ton ni b Chun mc kim ton ni b mang tnh cht quc t c ban hnh bi IIA -Vin Kim ton ni b (Institute of Internal Audit). IIA lt chc c
45

thnh lp t nm 1941 v l t chc quc t duy nht v s tin b ca cc kim ton vin ni b v ngh kim ton ni b. Vic thng qua Cc chun mc ngh nghip l mt bc quan trng trong qu trnh pht tri n ca kim ton ni b. thc hin c iu ny, IIA thit lp y ban v Trch nhim v Chun mc ngh nghip nm 1974 v thng qua cc chun mc vo thng 6 nm 1978. IIA khng nh: Chun mc kim ton l cc tiu chun nh gi v nh lng cc nghip v hot ng kim ton ni b. Cc chun mc l mu mc hnh ngh ca hot ng kim ton ni b. Cc chun mc c ban hnh nhm hng ti cc mc tiu: - Phc ha cc quy tc c bn trong thc hnh nghip v kim ton ni b. - Cung cp mt khun kh cho vic thc hin cc hot ng kim ton. - To lp nhng c s nh gi cht lng kim ton. - Thc y vic ci tin qu trnh vn hnh ca t chc. IIA xut bn nhng n phm chuyn mn nh k, c tn l Khun kh cho cc Chun mc thc hnh ca Kim ton ni b. Bao gm: - Tuyn b v t rch nhim ca Kim ton ni b, xut bn ln u vo nm 1941. - Lut v o c ngh nghip, nm 1968 - Chun mc thc hnh ngh nghip Kim ton ni b, vo nm 1978 - H thng chun mc mi c hiu lc t 1/1/2002 H thng ban hnh nm 1978 (Chun mc c) bao gm: (1) Li ni u, (2) Li gii thiu, (3) Tm tt cc chun mc chung v ring, (4) Nm chng cp n cc lnh vc lin quan. Trong li ni u, ng ch l nh ngha v kim ton ni b, trong khng nh kim ton ni b l mt chc nng xc minh c lp trong mt t chc. Mc tiu ca kim ton ni b l tr gip cc thnh vin h thc thi trch nhim mt cch c hiu qu. Phn gii thiu ch yu nhm hai mc ch: L nn tng cho cc chun mc v cc hng dn phi tun th.
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Cc chun mc chung v ring c tm tt v trnh by nh sau: 100 - Tnh c lp - Kim tan vin ni b phi c lp vi nhng hot ng m h kim ton 110 - a v trong t chc - a v trong t chc ca kim ton ni b phi tng xng cho php hon thnh nhim v kim ton. 120 - Khch quan - Kim ton vin ph khch quan khi lm cc cuc i kim ton. 200 - Tinh thng ngh nghip - Kim ton vin ni b phi c o to thnh tho v c bi dng ngh nghip 300 - Phm vi cng vic - Phm vi kim ton ni b phi bao gm cc vic xem xt v nh gi tnh y v hiu qu ca h thng kim sot ni b ca t chc v cht lng thnh tch thc hin nhim v c giao. 400 - Qu trnh cng vi c kim ton Cng vic kim ton phi bao gm vch k hoch kim ton, xem xt v nh gi thng tin, thng bo nhng kt qu v iu tra nghin cu k. 500 - Qun l b phn kim ton ni b - Ngi ph trch kim ton ni b phi qun l ng n b phn kim ton ni b. Chun mc mi, c xy dng vo nm 1999 v c hiu lc vo nm 2002, bao gm cc ni dung chnh sau: - Chun mc thuc tnh (Attribute Standards): Tp trung vo cc c trng ca hot ng Kim ton ni b cng nh Kim ton vin ni b, c nh s t 1000. - Chun mc thc hnh (Performance Standards): M t bn cht ca hot ng Kim ton ni b v tiu chun o lng cht lng kim ton (nh s t 2000). - Chun mc ng dng (Implement Standards): L nhng Chun mc hng dn vic p dng 2 loi chun mc trn vo cc hot ng c th chng hn kim ton tun th, pht hin gian ln, Chun mc ng dng c chia thnh Chun mc m bo v Chun mc t vn:
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+ Chun mc bo m (Assurance standards): nh gi mt cch khch quan cc bng chng c s nh gi c lp v ri ro trong qun l, ki m sot v cc qu trnh qun l, c k hiu bng ch A sau s ca chun mc. + Chun mc t vn (Consulting Standards): Tp trung vo cc dch v t vn, c k hiu bng ch C sau s ca chun mc. Ni dung ca h thng chun mc ny c m t nh sau: Chun mc thuc tnh 1000 Mc ch, trch nhim v quyn hn: Mc ch, trch nhim v quyn hn ca KTNB phi quy nh r v c ph chun. Bao gm: 1000.A1: Chc nng m bo i vi t chc phi c quy nh r. 1000.C1: Chc nng t vn i vi t chc phi c quy nh r. 1100 - Tnh c lp v khch quan. 1110 - c lp v t chc: Ch nhim kim ton ni b ch c trch nhim bo co vi cp qun l c thm quyn. 1110.A1: Kim ton ni b c quyn t do quyt nh phm vi kim ton, t chc thc hin kim ton v bo co kt qu. 1120 - Khch quan i vi c nhn. 1130 - Nhng tnh hung lm nh hng n tnh c lp v khch quan. 1200 - Trnh chuyn mn thnh tho. 1300 - nh gi cht lng kim ton. Chun mc thc hnh 2000 - Qun l hot ng kim ton. 2010 - Lp k hoch. 2020 - Trnh by v ph duyt. 2030 - Qun l cc ngun lc. 2040 - Cc chnh sch v quy trnh. 2050 - Hp tc. 2060 - Bo co cho cc nh qun l cp cao.

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2100 - Bn cht ca cng vic 2110 - Qun l ri ro 2120 - Kim sot ni b 2130 - S ch o 2200 - Cc nhim v 2300 - Thc hin cc cam kt 2400 - Thng tin nhanh chng 2500 - H thng kim tra 2600 - Ri ro qun l chp nhn c So vi h thng chun mc c, c th thy im khc bit quan trng, c bn ca chun mc mi l s khng nh kim ton ni b khng ch l mt hot ng kim tra m cn l mt hot ng t vn. c bit Chun mc mi nhn mnh rng kim ton ni b chnh l mt hot ng gp phn lm tng gi tr doanh nghip. 2.2. CHUN MC KIM TON VIT NAM nc ta, vic nghin cu xy dng v ban hnh cc chun mc kim ton c xy tin hnh t nhng nm u hnh thnh cc h thng k ton. 2.2.1. Chun mc kim ton Nh nc Nm 1999, h thng chun mc Kim ton Nh nc c Kim ton Nh nc ban hnh v hin nay ang trong qu trnh nghin cu, sa i v b sung hon thin. H thng Chun mc Kim ton ca Kim ton Nh nc nm 1999 c xy dng da trn c s cc Chun mc Kim ton do INTOSAI ban hnh, c xem xt chn lc H thng Chun mc Kim ton ca mt s quc gia trn th gii nh Kim ton Nh nc Cng ho Lin bang c, M, Anh v cc quy nh php l v hot ng ca Kim ton Nh nc theo Ngh nh 70/CP nm 1994, cng nh thc tin mi trng hot ng ca Kim ton Nh nc Vit Nam ti thi im , bao gm cc nhm sau:

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- Nhm chun mc chung 1. c lp khch quan v chnh trc 2. Kh nng v trnh 3. Thn trng v ti mt - Nhm chun mc thc hnh 4. Lp k hoch kim ton 5. Nghin cu h thng kim sot ni b 6. Thu thp bng chng kim ton 7. nh gi tnh trng yu v ri ro kim ton 8. Phn tch tnh hnh kinh t ti chnh 9. Chn mu kim ton 10. Kim tra v sot xt cht lng kim ton 11. Kim tra vic tun th php lut v quy ch ca n v c kim ton 12. Kim tra, phn tch tng qut cc bo co ti chnh 13. Kim ton trong mi trng x l d liu bng my tnh v thc hnh kim ton bng my tnh - Nhm chun mc bo co 14. Bo co kim ton T nm 2005 v sau khi Lut Kim ton Nh nc c hiu lc ngy 01 thng 01 nm 2006, c quan Kim ton Nh nc n lc trin khai vic sa i, hon chnh li H thng Chun mc Kim ton ca mnh. Hng lot cc ti c t hng nghin cu v H thng Chun mc Kim ton Nh nc cho n vic thnh lp cc b phn nghin cu, son tho H thng Chun mc Kim ton Nh nc cho thy tm quan trng c bit ca vn ny i vi c quan Kim ton Nh nc Vit Nam. Hin ti, c s h tr ca cc d n GTZ, d n EC cng nh cc chuyn gia trong v ngoi nc, Kim ton Nh nc c nhng bc tin rt
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quan trng trong vic xy dng h thng chun mc Kim ton Nh nc. Bc u thng nht c quan im xy dng, khung H thng Chun mc Kim ton (kt cu v s lng chun mc), D tho H thng Chun mc hi tho ly kin ca cc chuyn gia. Nhn thc y tm quan trng ca H thng Chun mc Him ton i vi hot ng kim ton ca Kim ton Nh nc v i vi nim tin ca cng chng, c quan Kim ton Nh nc ang n lc mi mt cho cng vic ny. Hy v ng trong thi gian ti, Kim ton Nh nc s c H thng Chun mc sa i, iu chnh ph hp vi INTOSAI, ph hp vi thng l quc t, ph hp vi quy nh ca Lut Kim ton Nh nc v thc tin qu trnh chuyn i sang kinh t th trng v hi nhp WTO ca Vit Nam. H thng Chun mc Kim ton c iu chnh v sa i ca Kim ton Nh nc Vit Nam c ban hnh s l c s v iu kin cho qu trnh thc hin kim ton ca kim ton vin, ca cc on, T kim ton vi cht lng tt hn. S qun l kim sot ca Kim ton Nh nc i vi hot ng kim ton s c hiu qu cao hn. Cht lng, s tin cy ca cc bo co kim ton do Kim ton Nh nc cng b trc cng chng s l thc o nh gi nim tin ca cng chng i vi c quan Kim ton Nh nc i vi vic qun l v s dng ti chnh cng ca cc c quan Nh nc. 2.2.2. H thng chun mc kim ton khu vc t Ban hnh t 1 vo ngy 27/9/1999 Chun mc 200 - Mc tiu v nguyn tc c bn chi phi kim ton bo co ti chnh Chun mc 210 - Hp ng kim ton Chun mc 230 - H s kim ton Chun mc 700 - Bo co kim ton v bo co ti chnh Ban hnh t 2 (29/12/2000) Chun mc 250 - Xem xt tnh tun th php lut, cc quy nh trong kim ton bo co ti chnh.
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Chun mc 310 - Hiu bit v tnh hnh kinh doanh Chun mc 500 - Bng chng kim ton Chun mc 510 - Kim ton nm u tin - S d u nm ti chnh Chun mc 520 - Quy trnh phn tch Chun mc 580 - Gii trnh ca gim c Ban hnh t 3 (21/12/2001) Chun mc 240 - Gian ln v sai st Chun mc 300 - Lp k hoch kim ton Chun mc 400 - nh gi ri ro v kim sot ni b Chun mc 530 - Ly mu kim ton v cc th tc la chn khc Chun mc 540 - Kim ton cc c tnh k ton Chun mc 610 - S dng t liu ca Kim ton vin ni b Ban hnh t 4 (14/3/2003) Chun mc 220 - Kim sot cht lng hot ng kim ton Chun mc 320 - Tnh trng yu trong kim ton Chun mc 501 - Bng chng kim ton b sung i vi cc khon mc v s kin c bit. Chun mc 560 - Cc s kin pht sinh sau ngy kha s lp Bo co ti chnh. Chun mc 600 - S dng t liu ca Kim ton vin khc. Ban hnh t 5 (28/11/2003) Chun mc 401 - Thc hin kim ton trong mi trng tin hc Chun mc 550 - Cc bn lin quan Chun mc 570 - Hot ng lin tc Chun mc 800 - Bo co ki m ton v nhng cng vic kim ton c bit Chun mc 910 - Cng tc sot xt bo co ti chnh. Chun mc 920 - Kim tra thng tin ti chnh trn c s cc th tc tha thun trc Ban hnh t 6 (18/01/2005)
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Chun mc 402 - Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi. Chun mc 620 - S dng t liu ca chuyn gia Chun mc 710 - Thng tin c tnh so snh Chun mc 720 - Nhng thng tin khc trong ti liu c bo co ti chnh kim ton Chun mc 930 - Dch v tng hp thng tin ti chnh Chun mc 1000 - Kim ton bo co quyt ton vn u t hon thnh Ban hnh t 7 (29/12/2005) Chun mc 260 - Trao i cc vn quan trng pht sinh khi kim ton vi ban lnh o n v c kim ton Chun mc 330 - Th tc kim ton trn c s nh gi ri ro Chun mc 505 - Thng tin xc nhn t bn ngoi Chun mc 545 - Kim ton vic xc nh v trnh by gi tr hp l.

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CHNG 3

NHNG KHI NIM C BN THUC NI DUNG KIM TON

3.1. GIAN LN V SAI ST 3.1.1. Khi ni m v gian ln v sai st, mi quan h gia gian ln v sai st. a. Khi nim gian ln v sai st (Chun mc s 24021/12/2001; IAG 11) - Gian ln: L nhng hnh vi c lm sai lch thng tin kinh t, ti chnh do mt hay nhiu ngi trong Hi ng qun tr, Ban Gim c, cc nhn vin hoc bn th ba thc hin, lm nh hng n bo co ti chnh. Biu hin ca gian ln: Tt c cc hnh vi ny u b nghim cm trong Php lnh k ton v thng k. + Xuyn t c, lm gi chng t, ti liu lin quan n n Bo co ti chnh + Sa i chng t, ti liu k ton lm sai lch Bo co ti chnh. V d nh cha s tin Phiu chi t 4 triu thnh 4,5 triu; ghi gim thu. + Bin th ti sn + Che du hoc c b st thng tin, ti liu hoc nghip v kinh t lm sai lch Bo co Ti chnh. V d nh to ra l gi bng cch che du doanh thu, lp d phng qu cao, to ra li gi bng cch du bt chi ph. + Ghi chp cc nghip v kinh t khng ng s tht + C p dng sai cc cc chun mc, nguyn tc, phng php v ch k ton, chnh sch ti chnh + C tnh ton sai v s hc. - Sai st: L nhng li khng c nh hng n Bo co ti chnh nh: + Li v tnh ton s hc hoc ghi chp sai. + B st hoc hiu sai, lm sai cc khon mc, cc nghip v kinh t. + p dng sai cc chun mc, nguyn tc, phng php v ch k ton, chnh sch ti chnh nhng khng c .

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b. Mi quan h gia gian ln v sai st: Ging nhau: + u l nhng hnh vi sai phm lm lch lc thng tin. V yu cu ca k thng tin k ton l: trung thc, khch quan, y , kp thi, d hiu + Gian l n v sai st do ai gy ra th trch nhim cui cng vn thuc ngi qun l. Khc nhau: Tiu thc thc thc hin Gian ln C thc hin v mc ch t li Tnh ton k lng, che du tinh vi nn kh pht hin Lun trng yu Sai st V thc, khng c ch , do nng lc hoc thiu cn trng D pht hin Tu thuc vo quy m, tnh cht, tn sut.

Mc tinh vi Tnh trng yu (tm quan trng ca thng tin)

3.1.2. Cc yu t lm ny sinh gian ln v sai st a. Cc yu t lm ny sinh gian ln S xi gic: Loi p lc c th t pha c nhn ngi thc hin hnh vi gian ln hoc bi mt ngi no . V d nh do c nhu c v tin trang u tri mt s khon nh tin hc ph, tin vin ph, mun tr nn giu c nhanh, hoc b ai xi gic C hi: Thi c thc hin hnh vi gian ln. V d nh khng ai kim k hng tn kho, kt tin mt thng xuyn khng kho. Ph Gim c ti chnh c thm quyn trong cc quyt nh u t m khng c bt c s gim st, kim tra no. lim khit ( trung thc ca con ngi): Thiu lim khit s lm cho s kt hp gia xi gic v thi c bin thnh hnh ng gian ln. b, Cc yu t lm ny sinh sai st
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Nng lc x l cng vic Sc p: p lc v thi gian (cn hon thnh cng vic trong mt thi gian ngn), mi trng lm vic khng thoi mi. L li lm vic cu th, thiu thn trng, thiu thc trch nhim 3.1.3. Cc iu kin c th lm gia tng sai phm a, Cc iu kin lm gia tng sai phm - Qun l mang tnh c on, chuyn quyn: khng tin tng, chn p cp di. - Qun l km xy ra tnh trng khng hong trong cng vic - nh gi kt qun trn phng din ngn hn, ch ly li nhun lm tiu ch nh gi kt qu cng vic. - C s thay i thng xuyn v t vn php l hoc kim ton - Ngnh ngh kinh doanh ang tn li, kh khn gia tng - Nhn s phng k ton b thiu nhiu trong thi gian di. - Cc nghip v bt thng xy ra. b, Du hiu pht hin ra sai phm - T sut li nhun ca doanh nghip thp hn rt nhiu so vi t sut li nhun chung - Cc khon chi hoa hng ln (khon chi ny rt d gian ln). - Lin tc thay i kim ton vin hoc nhn s ca cng ty. - Sai phm lp i lp li nhiu ln c th l gian ln. - Nhng sai phm din ra khng mang li li ch g cho ngi thc hin th c th l sai st. 3.1.4. Trch nhim ca kim ton vin i vi gian ln v sai st - Theo nguyn t c ch o kim ton quc t (IAG): Trch nhim ngn nga v pht hin sai phm l ca H thng Kim sot ni b, l ca cc nh qun l doanh nghip. Trong qu trnh ki m ton, Kim ton vin phi chng

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minh rng tun th ng chun mc ngh nghip v lut l hin hnh. Lc , tuy khng pht hin c sai phm th kim ton vin khng c li. IAG 11: Kim ton vin phi vch k hoch v thc hin vic kim ton cu mnh vi thi hoi nghi ngh nghip, v lun thc rng trong qu trnh kim ton, c th s phi i ph vi cc tnh hung, s kin dn dt kim ton vin n mt cu hi l liu y c sai st v gian ln hay khng? - Theo chun mc kim ton Vit Nam, s 240 (21/12/2004) + Trch nhi m ca Gim c (ngi ng u): C hu trch nhim trc tip trong vic ngn nga, pht hin v x l cc gian ln v sai st trong n v thng qua vic xy dng v duy tr thc hin thng xuyn h thng k ton v h thng kim sot ni b thch hp. + Trch nhim ca kim ton vin v cng ty kim ton: Trong qu trnh kim ton, kim ton vin v cng ty kim ton c trch nhim gip n v pht hin, x l v ngn nga gian ln v sai st nhng kim ton vin v cng ty kim ton khng phi chu trch nhim trc tip trong vic ngn nga cc gian ln v sai st n v kim ton. - Mt cuc kim ton ch m bo hp l, ch khng phi m bo tuyt i, trong vic pht hin cc sai phm trng yu trong i tng kim ton (cc i tng c kim ton khng cn cha ng sai phm trng yu). Do , kim ton vin phi vch k hoch v thit k chng trnh kim ton ph hp nhm pht hin cc sai phm trng yu v bo co cho Ban qun l hoc nhng ngi s dng thng tin. 3.2. H S KIM TON (Chun mc kim ton Vit Nam s 230 27/9/1999) H s kim ton l cc ti liu do kim ton vin lp, thu thp, phn loi, s dng v lu tr. Ti liu trong h s kim ton c th hin trong giy, phim nh, trn phng tin tin hc hay bt k phng tin lu tr no khc theo quy nh ca php lut hin hnh.
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Chc nng: - Lu tr nhng bng chng kim ton thu c trong qu trnh thc hin kim ton, lm c s cho vic a ra kin ca kim ton vin. - Tr gip cho vic lp k hoch v thc hin cng vic kim ton. -Tr gip cho vic kim tram sot xt v nh gi cht lng cng vic kim ton. - Tr gip cho vic x l cc pht sinh sau cuc kim ton. - Lm ti liu tham kho cho cc cuc kim ton sau. Phn loi: - H s kim ton chung: L h s kim ton cha ng nhng thng tin v khch th kim ton, lin quan n hai hay nhiu cuc kim ton trong nhiu nm vi cng mt khch th kim ton. - H s kim ton nm: L h s kim ton cha ng nhng thng tin v khch th kim ton ch lin quan n cuc kim ton ca nm hin ti. Ni dung: - K hoch kim ton - Vic thc hin cuc kim ton: Ni dung, chng trnh v phm vi ca cc th tc c thc hin. - Kt qu ca cc th tc c thc hin. - Nhng kt lun m kim ton vin rt ra t nhng bng chng kim ton thu thp c. Yu cu: - Lp theo mu biu v quy trnh do cng ty kim ton quy nh. - Lp v sp xp ph hp vi tng khch hng v cho tng hp ng kim ton tu theo iu kin v yu cu ca kim ton vin v cng ty kim ton d tm, d tra cu. - Mi h s kim ton c lp v lu tr thnh 2 loi. - H s kim ton phi c lu gi b mt v bo m an ton.

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3.3. TRNG YU Khi kim ton vin pht hin ra mt s sai st hoc gian ln, trc tin kim ton vin phi xt on n c quan trng n mc nh hng n quan im ca anh ta v bo co ti chnh ca doanh nghip hay khng. Xut hin khi nim trng yu. * Khi nim: - Theo IAG 25: Trng yu l khi nim v tm c, bn cht ca sai phm (k c b st) hoc l ring l hoc tng nhm, khi m trong mt bi cnh c th nu da vo cc thng tin ny xt on th s khng chnh xc, hoc s i n kt lun sai lm - Theo Chun mc Kim ton Vit Nam s 320: Tnh trng yu trng kim ton (14/03/2003): Trng yu l thut ng dng th hin tm quan trng ca thng tin. Thng tin c coi l trng yu ngha l nu thiu thng tin hoc thiu tnh chnh xc ca thng tin s nh hng n cc quyt nh ca ngi s dng Bo co ti chnh. - S d c khi nim trng yu, v: + Khng th kim ton c tt c cc thng tin thu c v cha thu c ca hot ng ti chnh v cc hot ng khc. + Ngi s dng cng ch quan tm n bn cht ca thc trng hot ng ti chnh v hiu qu hot ng. + Yu cu v gi ph thp Trong bo co kim ton, kim ton vin trnh by: Theo nhn xt ca chng ti, Bo co ti chnh c trnh by trung thc trn mi kha cnh trng yu tnh hnh ti chnh ca cng ty vo ngy 31/12/2004. Nh vy, mc ch ca kim ton vin l thng bo cho nhng ngi s dng thng tin l vic din t kin trong bo co c Kim ton vin ch gii hn thng tin ti chnh a trng yu ch khng m bo Bo co ti chnh chnh xc n tng xu. Do , c th lc b nhng vn khng c bn, khng bn cht t khng nh hng n vic nhn thc y v ng n i tng kim ton.
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- Chnh v y trong Chun mc kim ton Vit Nam s 324 v (14/03/2003): Mc tiu ca kim ton bo co ti chnh l kim ton vin a ra kin xc nhn xem bo co ti chnh c c lp trn c s chun mc v ch k ton hin hnh, c tun th php lut lin quan v c phn nh trung thc trn cc kha cnh trng yu hay khng. - Khi nim trng yu khng ch p dng trong kim ton Bo co ti chnh m cn p dng trong kim ton tun th v kim ton hot ng. * Tiu chun xc nh tnh trng yu: Xt on v tnh trng yu l xt on ngh nghip ca kim ton vin. Cng vic ny thc hin khi lp k hoch kim ton. Kim ton vin xc nh tnh trng yu khi + Xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton. + nh gi nh hng ca nhng sai st. - c th nh gi tnh trng yu, kim ton vin cn xem xt trn c hai mt nh lng v nh tnh. V mt nh lng: Thng thng mt sai phm c coi l trng yu nu n vt qua mt gii hn nht nh. Gii hn ny c biu hin : + Con s tuyt i: bn thn con s ca khon mc, vn xem xt ni c tnh trng yu m khng cn quan tm n vn no khc. V d nh 1triu USD lun l con s trng yu. t khi kim ton vin ch s dng con s tuyt i nh gi tnh trng yu v gi s 100 triu VN l trng yu vi mt cng ty nh nhng li khng trng yu i mt cng ty ln (Cng ty Honda). Mt khc, tnh trng yu i vi mi khon mc l khc nhau v d nh sai s ca ca li nhun trc thu l 100.000 USD l trng yu v li nhun thng c coi l khon mc then cht i vi ngi s dng nhng sai s l 250.000 USD i vi ti sn lu ng mi l trng yu. V vy khng th c lng mc trng yu cho c li nhun trc thu v ti sn lu ng.
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Khng th c mt hng dn no v gi tr bng tin i vi c lng v tnh trng yu cho tt c cc khch hng c kim ton. Ngi ta hay s dng con s tng i hn l con s tuyt i khi xc nh quy m ca tnh trng yu. Con s tng i: Ly con s ca khon mc so snh vi s gc. S gc c xc nh nh sau: + i vi Bng cn i k ton: L li nhun trc thu ca nhng nm gn y vi iu kin n phi mang tnh cht i din (khng c qu cao, khng c qu thp). + i vi Bo co kt qu kinh doanh: L tng ti sn c nh, tng ti sn + i vi Bo co lu chuyn tin t: Doanh thu thun. V d: Mc trng yu c n nh 5 -10% Li nhun trc thu 0.5 - 1% Doanh s bn hng 0.25 - 0.5% Tng gi tr ti sn Hoc: V tr ca khon mc Bo co K t qu kinh doanh Khng trng yu Di 5% li trc thu C th trng yu T 5% n 10% li trc thu Chc chn trng yu Trn 10% li trc thu

+ Lu k: Cho php xc nh sai phm lp i lp li c tnh h thng (cng dn cc sai phm). C nhiu sai phm khi xem xt chng mt cch c lp th chng khng trng yu do quy m nh. Song nu kim ton vin cng dn tt c cc sai phm s pht hin thy c s lin quan v tnh h thng ca ca sai phm v khi pht hin tnh trng yu ca chng. V d nh sai st trong th tc hch ton cui thng c th tr thnh trng yu nu nh sai st c tip tc ti din vo mi thng.

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V mt nh tnh: Xem xt bn cht ca khon mc, vn ang c nh gi. Cc khon mc thng c xem l trng yu bao gm: + Mt s sai st c coi l trng yu bt chp s lng l bao nhiu: Sai st lin quan nh qun l d nh, v khin ta ngh n s trung n thc v tin cy ca Ban qun tr. Sai st nh hng n thu nhp: Mt sai phm khin cho mt khon l thnh mt khon li th lun c coi l trng yu bt k quy m sai phm l bao nhiu. Chng hn, thu nh p c bo co tng hng nm 3% trong vng 5 nm nhng trong nm hin hnh li gim xung 1% th tt c th s thay i xu hng ny l trng yu. Sai st nh nhng c tnh cht dy chuyn: thanh ton bt hp php mt khon chi no s dn n cc sai phm v cng n, ti sn v doanh thu. + Cc kho mc, nghip v c cha ng kh nng gian ln, sai st. n Gm: Cc nghip v u thu, giao thu, giao dch khng hp php Cc nghip v v thanh l ti sn Cc nghip v v tin mt Cc nghip v mua bn v thanh ton Cc nghip v bt thng . * Cc nguyn tc cn qun trit khi xc nh tnh trng yu: Trch nhim ca kim ton vin l xc nh xem Bo co ti chnh c b sai phm trng yu hay khng. Nu kim ton vin xc nh c sai phm trng yu, anh ta s bo cho khch hng bit sa li. Nu khch hng t chi sa bo co, Kim ton vin s a ra kin ph hp. Kim ton vin phi tun th cc nguyn tc sau: (1) c lng s b v tnh trng yu. (Lng ti a m kim ton vin tin rng mc cc bo co ti chnh c th b sai nhng vn cha nh hng n quan im v quyt nh ca nhng ngi s dng thng tin)

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(2) Phn b c lng ban u v tnh trng yu cho cc b phn. (3) c tnh tng s sai st (d kin) b phn (khi kim ton, da vo nhng sai st pht hin c trong mu c tnh sai st cho ca ton b khon mc, b phn). (4) c tnh sai s kt hp (tng hp tt c sai st d kin ca tt c cc khon mc trong bo co ti chnh) (5) So snh sai s tng hp c tnh vi c lng ban u. V d: Gi s khch hng c 4 ti khon trn bng cn i k ton, Kim ton vin c lng ban u v tnh trng yu l 50.000USD. Bng cn i k ton Tin mt Cc khon phi thu Tn kho Tng cng ti sn c Li nhun li S tin 100.000 450.000 450.000 1.000.000 1.000.000

Da trn kinh nghim kim ton vin c th phn b tnh trng yu nh sau: Ti khon Tin mt Cc khon phi thu Tn kho c lng ban u v tnh trng yu Sai s c th chp nhn c Bo co tha 1.000 15.000 34.000 50.000 Bo co thiu 1.000 5.000 44.000 50.000

Gi s thng qua kim ton mu, sai st d kin ca tng khon mc c xc nh nh sau: + Tin mt: Bo co tha l 800USD + Cc khon phi thu (tha): Sai st l 12.000USD

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+ Hng t n kho: Kim ton vin tm thy mt sai s tha trong mu 50.000USD ca mt tng th 450.000USD Sai s d kin ca khon mc hng tn kho l:
4.800 * 450.000 = 43.200 50.000

Bng tng hp sai s d kin ca ton b bo co ti chnh nh sau: Ti khon Tin mt Cc khon phi thu Tn kho c lng ban u v tnh trng yu Tng hp sai st d kin Sai st c th b qua (tha) 1.000 15.000 34.000 50.000 56.000 Sai st d kin 800 12.000 43.200

Tng sai st d kin 56.000 USD cao hn c lng sai st ban u l 50.000USD, bo co ti chnh c doanh nghip l khng th chp nhn c. a Kim ton vin c th thc hin thm cc th nghim i vi hng tn kho xem sai st c th s ln n 43.200 khng hoc cho kin khng chp nhn c hay chp nhn tng phn bo co ti chnh. - Quy m ca cc khon mc, nghip v khng ch xt v quy m bng con s tuyt i m phi trong tng quan vi ton b i tng kim ton (t l cc khon mc, nghip v so vi mt c s tnh ton). - Quy m trng yu cn tu thuc vo tng cuc kim ton, c i tng v mc tiu khc nhau. * Mi quan h gia trng yu v ri ro kim ton - Mc trng yu v ri ro kim ton t l nghch vi nhau: mc trng yu cng cao th ri ro kim ton cng thp v ngc li. - Kim ton vin phi cn nhc n mi quan h ny khi xc nh ni dung, phm vi ca cc th tc kim ton mt cch thch hp.

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V d: Kim ton vin c th xc nh mc trng yu c th chp nhn c thp th ri ro kim ton tng ln. Khi , kim ton vin c th m rng thm cc th nghim kim sot gim ri ro tim tng hoc sa i ni dung nhng th tc d kin. 3.4. RI RO KIM TON 3.4.1. Ri ro kim ton (Audit Risk AR) * Khi nim: (Chun mc 400 : nh gi r ro v Kim sot ni b i 21/12/2001) Ri ro kim ton l kh nng m kim ton vin khng a ra kin nhn xt xc ng v i tng c kim ton. Chng hn, Kim ton vin a ra kin rng Bo co Ti chnh trnh by trung thc, hp l xt trn cc kha cnh trng yu, tuy nhin trong thc t, cc bo co ti chnh c kim ton ny vn cn tn ti cc sai phm trng yu m kim ton vin khng pht hin ra. Ri ro kim ton lun tn ti v bt k cuc kim ton no cng u c nhng hn ch nht nh, xut pht t cc nguyn nhn sau y: + Kim ton vin thng ly mu kim tra, ch khng kim ton ton b. Khi , kim ton vin dng cc c trng ca mu rt ra cc suy on v c trng ca tng th. V d nh sau khi kim tra mu gm 50 phn t, trong mt tng th 100 phn t (phiu thu), Kim ton vin pht hin ra sai st l 800USD, kim ton vin s c lng cho tng th bng cch tnh nh sau:
800 * 100 = 1.600 50

y ch l c lng nn c th xy ra cc ri ro kt lun ca kim ton vin da trn mu khc vi kt lun ca kim ton vin nu kim tra ton b cc phn t ca mu. + Vic thu thp cc bng chng kim ton l do kim ton vin cn da vo thuyt phc, ch khng phi nhm chng minh s liu ca bo co ti chnh l tuyt i chnh xc. + Cc gian ln thng kh pht hin ra sai st.

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+ Chi ph ki m ton b gii hn: Khng th kim tra ton b nghip v, khon mc ca i tng. - Trong qu trnh kim ton, k t khi lp k hoch kim ton, kim ton vin lun phi xt on nh gi mc ri ro kim ton c th chp nhn c. + Ri ro kim ton c xc nh tng ng vi tng loi i tng kim ton. Chng hn, kim ton ti mt cng ty c nhiu c ng, nu ngi s dng bn ngoi t nhiu nim tin vo cc Bo co ti chnh, th mc tc hi trn phm vi ton x hi s cng ln nu c mt sai st khng c pht hin trn Bo co ti chnh, khi kim ton vin phi xc nh Ri ro kim ton thp. + Mc ri ro kim ton cao hay thp quyt nh khi lng cng vic kim ton phi tin hnh. V vy, cn thit phi phn loi ri ro, xem xt mi quan h tc ng gia cc loi ri ro n khi lng cng vic kim ton cn phi tin hnh. Ri ro kim ton bao gm ba b phn: Ri ro tim tng, ri ro kim sot, ri ro pht hin. 3.4.2. Ri ro tim tng (Inherent Risk IR) (Chun mc s 400- 21/12/2001) * Khi nim: Ri ro tim tng l kh nng tn ti cc sai phm trng yu trong bn thn cc i tng kim ton m cha tnh n s tc ng ca bt c hot ng kim ton no. - Kim ton vin khng to ra v cng khng kim sot ri ro tim tng m ch c th nh gi chng. - Mc ri ro tim tng l c s la chn cc th tc kim ton, xc nh khi lng cng vic kim ton, bin ch v chi ph cn thit cho mt cuc kim ton. V d nh kim ton vin kt lun ri ro c hu trong cc khon phi thu cao, c nhi khch hng sp b ph sn do cc iu kin kinh t khng u thun li trong ngnh th cn phi tm nhiu bng chng d tr.
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- Cc yu t nh gi ri ro tim tng: C nhiu yu t nh hng n ri ro tim tng + Bn cht kinh doanh ca khch hng: Sn phm dch v, c cu vn, mi trng kinh t - a l Nhn t nh hng n ngnh ngh m doanh nghip ang hot ng: iu kin cnh tranh, nhng thay i v cng ngh tc ng n kinh doanh, chnh sch tip th, chin lc cnh tranh. Bn cht h thng k ton v thng tin trong n v thng nh hng n cc ti khon hng tn kho, khon phi thu, ti sn c nh. V d nh khon n phi thu mt cng ty cho vay quy m nh s c kh nng thu hi thp hn mt Ngn hng ln. + Tnh lim chnh ca Ban qun tr: Nu ban qun tr b khng ch bi mt s t c nhn thiu lim chnh, kh nng Bo co ti chnh b sai phm nghim trng rt cao. Thng th Ban qun tr c mt mc lim chnh hp l nhng khng th c xem l hon ton trung thc trong mi cch x s. + S d ti khon: Kim ton vin thng cho rng ti khon c s d bng tin ln sai st nhiu hn ti khon c s d bng tin nh, do ri ro tim tng s cao hn v phi thu thp nhiu bng chng hn i vi nhng ti khon c s d bng tin ln. V d nh Kim ton vin thng mt nhiu thi gian kim ton hng tn kho. Ngoi ra, kim ton vin cn ch n: Mc phc tp ca cc s kin quan trng: kin tng, trm cp. Cc nghip v bt thng, phc tp. Mc d b mt mt, bin th ti sn: Pht sinh nhiu nghip v thu chi tin mt, tm ng tin vi s lng ln, thi gian thanh ton di. + Quan h vi khch hng: Cc kim ton vin s thu thp c nhng kinh nghim v kin thc v kh nng sai st sau khi kim ton mt khch hng trong mt vi nm. Hu h t, kim ton vin xy dng mt mc ri ro c hu cao trong nm u v gim dn trong cc nm sau khi h c kinh nghim.
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- Phn tch, nh gi ri ro tim tng c thc hin hng nm nh l mt b phn ca qu trnh lp k hoch kim ton. nh gi ri ro tim tng, kim ton vin c th da vo cc ngun thng tin khc nhau: + Kt qu ca nhng ln kim ton ln trc: Nhng sai phm c tm thy trong ln kim ton nm trc c kh nng cao s xut hin tr li trong ln kim ton nm nay. iu ny v rt nhiu loi sai phm c bn cht h thng v cc t chc thng chm chp trong vic tin hnh cc ci t loi tr chng. Do , mt kim ton vin s b xem l cu th nu cc kt qu kim tra trong nm trc b b qua trong ln trin khai chng trnh kim ton nm nay. V d nh nu kim ton vin tm th sai st ng k trong vic nh gi hng tn y kho, ri ro tim tng s c kh nng cao. Kim ton vin s thc hin kho st rng ri xc nh s yu km ca h thng kim sot ni b. + Thu thp thng tin v ngnh ngh dinh doanh, chnh sch kinh , ti t chnh k ton ca n v c kim ton a ra d on ca mnh. Mc d khng c chun mc nh gi ri ro tim tng nhng Kim ton vin thng nh gi ri ro tim tng cao, khong trn 50% v c th l 100%. 3.4.3. Ri ro kim sot (Control Risk CR) * Khi nim: Ri ro kim sot l kh nng m h thng kim sot ni b ca n v khng pht hin v ngn nga c cc sai phm trng yu. - H thng kim sot ni b: L ton b cc chnh sch, cc bc kim sot v th tc kim sot c thit lp nhm iu hnh cc hot ng ca n v. V d : Qu trnh ki sot ni b trong chu k mua vo v thanh m ton: 1. X l cc n t m ua hng: n ki ngh mua hng : Yu cu v n hng ho do ng c trch nhim ( qun c phn xng, th kho) n i kin ngh mua hng c ph duyt (m bo ng mc ch, s lng). n v quy nh mc chun cho hng ho, dch v mua vo theo cc tnh cht, s lng v gi tr khc nhau v thc hin phn cp u quyn trong ph duyt n t
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mua hng, dch v (l mt chng t hp php, phi c nh s nht qun v y cc yu t cn thit). 2. Nhn hng ho, dch v: Khi nhn hng ho phi kim tra mu m, s lng, thi gian hng n v cc iu kin, yu t khc, do phng cung ng vt t m nhn. Sau , ph lp phiu nhp v bo co nhn hng, mt bn gi i cho th kho v mt bn khc gi cho phng k ton. kim sot an ton v bo v an ton ti sn phi thc hin nguyn tc bt kim nhim, nhn vin tip nhn hng ho phi c lp vi th kho v nhn vin phng k ton. 3. Ghi nhn khon n: Phng k ton c trch nhim kim tra tnh ng n ca nhng ln mua vo v ghi chng vo nht k cc khon phi tr cho ngi bn. Khi nhn c ho n ca ngi bn phi so snh mu m, gi c, s lng, phng thc thanh ton v chi ph vn chuyn ghi trn ho n vi thng tin trn n t mua hng v bo co nhn hng. Sau ghi vo s chi tit cc khon phi tr cho ngi bn theo ng i tng. Qu trnh kim sot ni b trong chc nng ny l phi thc hin nguyn tc bt kim nhim gia nhn vin k ton tin mt vi th qu. Cc chng t s sch phi y , r rng v thch hp. Cc k thut, th tc ghi s phi c th, ng nguyn tc, ch . 4. X l v ghi s cc khon chi thanh ton tin mua hng: Vic thanh ton tin mua hng ho, dch v, thng c thc hin bng cc phiu chi. Phiu chi c k tr thnh ti sn. Khi phiu chi c ngi bn lnh tin v xo s ngn hng n c gi l phiu chi thanh ton. Phi u chi c lp thnh nhiu bn, bn gc c gi cho ngi c thanh ton, mt bn sao c lu li trong h s ngi cung cp. Qu trnh kim sot trong chc nng ny l phiu chi phi do ng ngi c trch nhim, thm quyn k duyt. Cc phiu chi phi ng mu do B Ti chnh quy nh. Nguyn tc bt kim nhim gia ngi k phiu chi vi ngi thc hin chc nng thanh ton cng phi c tn trng.

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Kim ton vin khng to ra ri ro kim sot v cng khng kim sot c chng. H ch c th nh gi h thng kim sot ca n v v t a ra mc ri ro kim sot d kin. - Ri ro kim sot phi c xy dng cho tng b phn v c th khc nhau i vi cc ti khon khc nhau. V d nh: Ri ro kim sot b phn hng tn kho s ln hn ri ro kim sot i vi cc khon phi thu. Ri ro kim sot thng c nh gi cao khi: + H thng k ton v kim sot ni b ca doanh nghip khng c p dng ng. + S p dng ca h thng k ton v h thng kim sot ni b c xem l khng . Ri ro kim sot c nh gi thp khi: H thng kim sot ni b c thit k v vn hnh hu hiu. * Ri ro kim sot xut hin do nhng hn ch c hu ca H thng kim sot ni b. l: +Yu cu ca qun l: Chi ph cho kim sot phi nh hn nhng tn tht do sai phm gy ra. + Vic kim tra c th b ph v do c s thng ng vi bn ngoi hoc vi nhn vin trong n v. + Cc thnh vin trong Ban lnho n v c gian ln v vi phm quy ch. + Cc th tc v bin php kim sot tr nn li thi. * hiu bit v h thng kim sot ni b, kim ton vin phi da vo: - Kinh nghim v s hiu bit trc y ca mnh v lnh vc hot ng v v hot ng sn xut kinh doanh ni chung ca n v. - Ni dung v kt qu trao i vi ban Gim c, vi cc phng ban v i chiu cc ti liu lin quan. - Kim tra, xem xt cc ti liu do H thng kim sot ni b cung cp.
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- Quan st cc hot ng ca n v: T chc h thng k ton, qun l ngn sch, qu trnh x l cc nghip v kinh t, giao dch gia cc b phn trong n v. 3.4.4. Ri ro pht hin (Detection Risk DR) * Khi nim: Ri ro pht hin l kh nng m h thng phng php kim ton, th tc kim ton khng pht hin c cc sai phm trng yu Ri ro pht hin pht sinh do: Kim ton vin khng nhn thc c sai st; cc bc kim ton khng thch hp; c s thng ng, nht tr bn trong doanh nghip lm sai cc chnh sch v ch do ban gim c ra lm cho Kim ton vin khng th pht hin ra sai st. Ri ro pht hin xc nh bng chng kim ton m kim ton vin c k hoch thu thp. ri ro pht hin thp Kim ton vin cn thu thp mt s lng bng chng ng k. Ngc li, nu kim ton vin chp nhn thm ri ro, bng chng cn thu thp s t i. - Kim ton vin phi c trch nhim lp k hoch, gim st vic thc hin k hoch mt cch y v thn trng, la chn cc phng php, th tc kim ton thch hp nhm kim sot ri ro pht hin. Mi quan h gia cc loi ri ro * M hnh ri ro kim ton (thit lp vo thp nin 80) - c biu hin di cng thc: AR = IR x CR x DR Hay: DR = IR - Cng dng: + Gip kim ton vin nh gi liu k hoch kim ton c v hp l hay khng. Gi s: IR = 0,8; CR = 0,5; IR = 0,1. Ri ro kim ton tnh c s l: AR= 0,8*0,5*0,1 = 0,04 (4%). Nu kim ton vin mong mun ri ro kim ton thch hp l khng thp hn 4% th k hoch s c chp nhn. AR x CR

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+ Xc nh ri ro pht hin v s lng bng chng thch hp cn thu thp.Gi s, IR=0.9; CR= 0.7. Mun cho AR = 0.05 th DR = 0.05/0.9*0.7=0.08 S lng bng chng thch hp c quan h t l nghch vi ri ro pht hin. Nhu cu bng chng kim ton tng ln khi ri ro pht hin gim xung Ma trn v ri ro pht hin (IAG 25): nh ca kim ton vin v ri ro tim tng Cao Trung bnh Thp - Lu : + Kim ton vin khng th gi s ri ro tim tng bng khng khng cn n cc bc thu thp bng chng kim ton. + Kim ton vin khng th t nim tin vo tuyt i vo h thng kim sot ni b. (CR=0) + Kim ton vin khng c coi l thn trng ngh nghip thch ng nu ri ro kim sot qu cao * Mi quan h gia trng yu v ri ro kim ton: - Mc trng yu v ri ro kim ton t l nghch vi nhau: mc trng yu cng cao th ri ro kim ton cng thp v ngc li. - Kim ton vin phi cn nhc n mi quan h ny khi xc nh ni dung, phm vi ca cc th tc kim ton mt cch thch hp. V d nh Kim ton vin c th xc nh mc trng yu c th chp nhn c thp th ri ro kim ton tng ln. Khi , kim ton vin c th m rng thm cc th nghim kim sot gim ri ro tim tng hoc sa i ni dung nhng th tc d kin. nh gi ca kim ton vin v ri ro kim sot Cao Thp Thp Trung bnh Trung bnh Thp Trung bnh Cao Thp Trung bnh Cao Cao

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3.5. CHNG T KIM TON V BNG CHNG KIM TON 3.5.1. Chng t kim ton Chng t kim ton l ngun t liu sn c cung cp cho kim ton vin * Phn loi: - Chng t k ton l cc ti liu k ton: + Chng t k ton + Cc bng k v bng tng hp chng t gc + Cc s tng hp v chi tit k ton + Cc bng cn i tng hp k ton - Chng t k ton l cc ti liu khc: + Cc ti liu hch ton ban u (phiu theo di lao ng) + Bin bn x l vi phm hp ng v vi phm khc + Cc n t khiu t Chng t kim ton l s hin din ca i tng kim ton vi hnh thc vt cht c th ca thng tin. Chng t kim ton va l c s hoch nh ni dung, mc tiu kim ton va l minh chng bng vn bn cc hot ng, cc nghip v trong n v. 3.5.2. Bng chng kim ton (Chun mc 500 29/12/2000) Bng chng kim ton l tt c cc ti liu, thng tin do kim ton vin thu thp c, lin quan n cuc kim ton v da trn cc thng tin ny, kim ton vin hnh thnh nn kin ca mnh. Vy bng chng kim ton l chnh l c s hnh thnh kt lun kim ton. Kim ton vin phi xc nh s lng bng chng thch hp cn tp hp v chi ph thu thp, nh gi tt c cc bng chng sn c rt cao. Cc loi bng chng kim ton - Phn loi theo ngun gc: + Bng chng kim ton do kim ton vin khai thc v pht hi n, bng cch kim k thc t, thm tra, phng vn

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+ Bng chng kim ton do khch hng (n v c kim ton) cung cp nh cc chng t, ho n, cc ghi chp k ton, Bo co ti chnh Loi bng chng ny c s dng rng ri trong mi cuc kim ton v sn c, chi ph thu thp thp. Bao gm: Phiu thu, phiu chi, ho n bn hng, + Bng chng kim ton do bn th ba cung cp: S liu thng k chuyn ngnh, chng t, ho n bn ngoi - Phn loi theo loi hnh: + Cc chng t k ton + Cc ghi chp k ton v ghi chp khc. + Cc ti liu kim k thc t: Bin bn kim k ti sn c nh, hng ho, nguyn vt liu tn kho. + Vn bn, bo co ca bn th ba: Bng sao k Ngn hng, giy bo s d tin gi, xc nhn ca nh cung cp, khch hng. + Bo co ti chnh Yu cu ca Bng chng kim ton * Tnh y (Sufficient): S lng bng chng cn thu thp phi a ra kt lun kim ton. - Yu cu ny khng t ra mt s lng c th m i hi s xt on ngh nghip ca kim ton vin trong mi quan h vi cc nhn t: + Tnh trng yu: S lng bng chng kim ton s phi nhiu ln khi kim ton cc khon mc c tnh trng yu cao. i vi cc khon mc c s d ln th phi thu thp nhiu bng chng kim ton. + Mc ri ro: Trong trng hp ri ro kim sot v ri ro tim tng cng cao th phi thu thp nhiu bng chng kim ton. + Tnh thuyt phc ca bng chng kim ton: Bng chng kim ton thu c c sc thuyt phc cao th s lng cn thu thp cng t. + Tnh kinh t : Vic thu thp cc bng chng kim ton lun phi thc hin trong khong thi gian hp l vi chi ph c th chp nhn c. * Tnh hp l (yu cu cht lng): N i n cht lng thng ti n, thuyt phc ca thng tin.

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- Nhng nhn t nh hng n tnh hp l ca bng chng kim ton. + Tnh lin i: Bng chng kim ton phi lin quan n mc tiu kim ton. Mc tiu c th l tnh y , s tn ti, quyn v ngha v. V d nh kim ton vin ang nghi ng khch hng qun khng tnh tin khch v chi ph vn chuyn (tnh y ), kim ton vin phi so snh mt mu cc chng t vn chuyn vi cc ho n bn hng lin quan. Bng chng c th thch ng cho mc tiu ny nhng li khng i vi mc tiu khc. + Ngun v bn cht ca thng tin c thu thp. Ngun ca bng chng kim ton c th t bn ngoi hoc bn trong n v. Hnh thc c th bng ming hoc bng vn bn. Trong : Bng chng kim ton thu c t ngun bn ngoi c tin cy hn so vi bng chng kim ton thu c t ngun bn trong n v. Bng chng kim ton thu thp t ngun ni b c tin cy cao khi H thng kim sot ni b c hiu lc. Bng chng kim ton thu thp c mt cch trc tip bi kim ton vin s ng tin cy hn so vi bng chng cung cp bi n v. V d nh nu kim ton vin m hng tn kho, bng chng s ng tin cy hn nhiu so vi con s do Ban qun tr cung cp. Bng chng kim ton bng ti liu, vn bn s tin cy hn so vi bng chng trnh by bng ming. + Thi im thu thp bng chng kim ton. Tnh thi im ca bng chng kim ton s c bit quan trng trong vic xc minh cc ti sn lu ng, n ngn hn. Chng hn, i vi cc khon mc trn Bo co kt qu kinh doanh, nu mu c ly trong sut c nm s c tnh thuyt phc hn ch ly mu trong 6 thng u nm. + Trnh chuyn mn ca c nhn cung cp thng tin: Bng chng ch ng tin cy khi c nhn cung cp n trnh chuyn mn lm vic . V d nh qu trinh xem xt hng kim cngn kho m li do t Kim ton vin
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khng trnh phn bit kim cng vi th s khng em bng chng ng tin cy. 3.6. C S DN LIU (Assertions) C s dn liu l s khng nh mt cch cng khai hoc ngm nh ca Ban qun l v s trnh by ca cc b phn trn bo co ti chnh (hoc c s dn liu l nhng gii trnh ca nh qun l v nhng khon mc trn bo co ti chnh). - Theo chun mc kim ton Vit Nam s 500 21/12/2000: C s dn liu ca Bo co ti chnh l cn c ca cc khon mc v thng tin trnh by trong Bo co ti chnh do Gim c (hoc ngi ng u) n v chu trch nhim lp trn c s cc chun mc v ch k ton quy nh phi c th hin r rng hoc c s s i vi tng ch tiu trong bo co ti chnh. - C s dn liu xut pht t cc nguyn tc k ton i vi vic ghi chp v bo co s liu trn Bo co ti chnh. l cc nguyn tc trung thc, khch quan, , kp thi, d hiu, c th so snh c. V d T in mt l y : $150.000, khi Ban qun l khng nh cc c s dn liu: 1. S hin hu: C tin mt 2. o lng: S tin chnh xc $150.000 3. Tnh y : Tt c tin mt c bo co. 4. Quyn v ngha v: Tt c cc s tin bo co l tin ca n v Nh vy, c s dn liu l c s doanh nghip lp bo co ti chnh ng thi cng l c s hnh thnh mc tiu kim ton tng qut cho mi khon mc. - Nu bt k mt trong s cc c s dn liu trn b phn nh sai lch th Bo co ti chnh c th b trnh by sai lch trng yu. C s dn liu ca Bo co ti chnh phi c cc tiu chun sau : C nhiu c s dn liu khc nhau nhng c th phn loi thnh 3 nhm chnh: 1. C tht: - S tn ti: Ti sn, cng n, vn ch s hu c phn nh trn bo co ti chnh th tht s tn ti.
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- S pht sinh: Cc nghip v ghi chp th thc s xy ra. - Quyn li v ngha v: Ti sn trn bng cn i k ton th phi thuc quyn s hu ca n v, cc khon cng n ang c ngha l tn ti ngha v phi thanh ton. 2. tnh ton v nh gi - o lng: Cc nghip v c ghi chp theo ng s lng v s tin. - nh gi: Ti s cng n, vn ch s hu, thu nhp v chi ph phi n, c nh gi theo nguyn tc k ton. 3. ghi chp v cng dn: - ghi chp y : Mi nghip v, ti sn, cng n u c ghi chp y . - cng dn: S d cc khon mc c xc nh trn ng s liu cc nghip v ghi chp. - ng k: Doanh thu v chi ph c xc nh ng k. C th nghin cu s th hin ca c s dn liu v quan h ca n vi mc tiu kim ton cc b phn bng v d sau: Cc c s dn liu B phn C tht tnh ton v nh gi ng s lng nh gi ng s lng nh gi ng s lng ghi chp v cng dn ghi chp cng dn ghi chp cng dn Mc tiu kim ton

Tin

ang c ang c Thuc quyn s hu Ngha v ang tn ti

Kim k, gi th xc nhn Kim k Xem xt cc ti liu php l; giy np thu, ho n mua Xc nhn ca ch n Kim tra cc ti liu i chiu cng n, chng t gc v cng n

Ti sn v trang thit b

Phi tr cho ngi bn

ghi chp cng dn

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C s dn liu c tc dng quan trng i vi c ba giai on ca kim ton l: Chun b kim ton, thc hnh kim ton, kt thc kim ton. + Chun b kim ton: La chn trnh t kim ton + Thc hnh kim ton: Nhn thc c cc qu trnh c thc hin. + Kt thc kim ton: nh gi mc hon thnh mc tiu kim ton. Tuy nhin, tng b phn khc nhau ca bo co ti chnh, c s dn liu c th khng ging nhau. Kim ton vin cn phi lu tm vn ny khi xc nh mc tiu kim ton. 3.7. KHI NIM HOT NG LIN TC Theo Chun mc Kim ton Quc t s 1: Mt doanh nghip c coi l ang hot ng lin tc khi m n tip tc hot ng trong mt tng lai nh trc. Doanh nghip khng c nh m cng khng cn phi gii tn hoc qa thu hp quy m hot ng ca mnh. Hot ng lin tc l mt trong cc nguyn tc lp bo co ti chnh. Trng hp thc t khc vi gi nh hot ng lin tc th Bo co ti chnh phi c lp trn c s khc v phi gii thch c s s dng lp Bo co ti chnh. Nu khi nim hot ng lin tc khng c thc hin, doanh nghip khng th thc hin ti sn ca mnh theo mc gi ghi chp v c th phi thay i v cng n phi tr v k hn tr n. ng thi tng tr gi ti sn, cng n, v vic phn loi ti sn, cng n trong Bo co ti chnh phi c iu chnh. Biu hin c th lm cho gi nh hot ng lin tc c th b vi phm - V ti chnh: + N phi tr ln hn ti sn hoc n phi tr ngn hn ln hn ti sn lu ng. + n v c cc khon n di hn sp n hn tr m khng c kh nng tr c n. - Du hiu v hot ng:
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+ n v b thiu thnh phn lnh o ch cht m khng thay th c. + n v b mt mt th trng ln, mt giy php bn quyn hoc mt mt nh cung cp quan trng. - Du hiu khc: + Doanh nghip ang b kin. + Khng vn php nh hoc khng thc hin c cc yu cu c lin quan theo lut nh. + C s thay i trong chnh sch ca Chnh ph. Kim ton vin phi xc nh xem yu t hot ng lin tc c b vi phm khng c nhng kt lun ph hp. Khi lp bo co chp nhn ton b, kim ton vin phi chc chn doanh nghip cn tn ti v hot ng t nht mt nm na. Nu kim ton vin xc nh vn hot ng lin tc khng c thc hin th phi th hin trong bo co nhng biu hin lm ny sinh nghi ng ca kim ton vin. 3.8. H THNG KIM SOT NI B 3.8.1. Khi nim kim sot ni b Kim sot ni b l ton b cc chnh sch, cc bc kim sot v th tc kim sot c thit lp nhm iu hnh cc hot ng ca n v. H thng kim sot ni b c thit lp nhm mc ch: - iu khin v qun l kinh doanh mt cch c hiu qu. - Bo v ti sn v thng tin khng b lm dng v s dng sai mc ch. - m bo cho cc quyt nh v ch qun l c thc hin ng th thc v gim st mc hiu qu ca cc ch v cc quyt nh . - Ngn chn, pht hin cc sai phm v gian ln trong kinh doanh. - Ghi chp k ton y , chnh xc v ng th thc v cc nghip v kinh doanh. - Lp cc Bo co ti chnh kp thi, hp l v tun th theo cc yu cu php nh.

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3.8.2. Cc yu t cu thnh h thng kim sot ni b Mc ch ca kim ton vin trong vic nghin cu, nh gi h thng kim sot ni b l thit lp tin cy vo h thng kim sot ni b xc nh ni dung, thi gian v phm vi ca cc bc kim ton c bn. V vy, cn nhn thc v cc yu t cu thnh H thng kim sot ni b. 3.8.2.1. Mi trng kim sot chung Mi trng kim sot bao gm ton b nhng nhn t c nh hng n qu trnh thit k, vn hnh v tnh hu hiu ca ca kim sot ni b. Bao gm cc yu t sau: 1. Quan im, phong cch iu hnh v t cch c cc nh qun l cao a cp: Cc nh qun l cao cp l ngi quyt nh v iu hnh mi hot ng ca n v. V vy, quan im, ng li qun tr cng nh t cch ca h l trung tm trong mi trng kim sot. - C th nh gi, tm hiu v cc nh qun l thng qua cc cu hi: + H c tun th cc nguyn tc o c trong kinh doanh hay khng? + H ch chp nhn ri ro kinh doanh sau khi nghin cu k cc phng n kinh doanh hay khng? + H c duy tr mi lin h thng xuyn vi nhng ngi qun l b phn hay khng? + H c thn trng trong vic trnh by v cng b bo co ti chnh hay khng? + Hi ng qun tr c ch ng v c lp vi Ban gim c khng? c nhn c cc thng tin th ng xuyn v y kh ng? c t chc th ng xuyn cc cuc hp cn thit khng? 2. C cu t chc - ch o v kim sot hot ng ca n v, c cu t chc ng mt vai tr quan tr ng. Mt c cu t chc gip cho qu trnh thc hin s phn

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cng, phn nhim, s u quyn, qu trnh x l nghi p v v ghi chp s sch c kim sot nhm ngn nga mi dng vi phm. - Mt c cu t chc thch hp v c hiu qu, phi tun th cc nguyn tc: + Thit lp c s iu hnh v kim sot trn ton b hot ng ca n v, khng b st lnh vc no ng thi khng c s chng cho gia cc b phn. + Thc hin s phn chia ba chc nng: x l nghip v, ghi chp s sch v bo qun ti sn. + Bo m s c lp tng i gia cc b phn. 3. Nhn s - L nhn t quan trng trong kim sot ni b - Nu lc lng ny yu km v nng lc, tinh thn lm vic v o c th d n v c thit k v duy tr mt h thng kim sot ni b rt ng n v cht ch th cng khng th pht huy hiu qu. Mt i ng cn b, nhn vin tt s gip gim bt nhng hn ch vn c ca h thng kim sot ni b. - Kim ton vin cn nghin cu nhiu vn : Chnh sch v tuyn dng, hun luyn, nh gi, bt, khen thng v k lut cc nhn vin. Mt chnh sch nhn s ng n l chnh sch nhm tuyn dng v s dng cn b, nhn vin c nng lc v o c. 4. Cng tc k hoch - Bao gm mt h thng k hoch sn xut, k ton, ti chnh cng nh phng n chin lc ca b phn qun l cao nht. Chin lc sn xut kinh doanh v k hoch gip cho n v hot ng ng hng v c hiu qu. - Cng tc k hoch c tin hnh nghim tc v khoa hc cng s tr thnh mt cng c kim sot hu hiu. 5. y ban kim ton Ti mt s quc gia (M), cc cng ty c phn c quy m ln thng thnh lp U ban kim ton thuc Hi ng qun tr. U ban ny thng gm 3

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n 5 thnh vin (khng phi l nhn vin ca cng ty), thng c ngha v v quyn hn nh sau: + Gim st s chp hnh lut php ca cng ty + Kim tra v gim st cng vic ca cc kim ton vin ni b + Gim st tin trnh lp bo co ti chnh + i din cng ty mi kim ton c lp v lm vic vi h + Ho gii nhng mu thun (nu c) gia kim ton vin c lp vi Ban gim c. - S c lp v hu hiu trong hot ng ca U ban kim ton l nhn t quan trng trong mi trng kim sot. V th to s thun li trong cng vic, kim ton vin lp cn c s cng tc cht ch vi U ban ny. 6. B phn kim ton ni b B phn kim ton ni b l nhn t c bn trong mi trng kim sot, cung cp s nh gi v gim st thng xuyn v ton b hot ng ca n v, trong c c h thng kim sot ni b. B phn kim ton ni b hu hiu s gip n v c c nhng thng tin kp thi v xc thc v cc hot ng ni chung, cht lng cng tc kim sot ni chung, cht lng cng tc kim sot ni ring iu chnh, b sung cc quy ch kim sot thch hp v c hiu lc hn. B phn kim ton ni b ch pht huy tc dng tt nu: + V t chc: phi trc thuc mt cp cao gii hn phm vi hot ng ca n. ng thi phi c giao quyn hn tng i rng ri v hot ng tng i c lp vi b phn c giao kim ton. + V nhn s: B phn kim ton ni b phi c cc nhn vin c kh nng thc hin nhim v. 7. Cc nhn t bn ngoi l cc nhn t : Lut php, s kim sot ca Nh nc, cc ch n khng thuc tm kim sot ca n v nhng c nh hng n cc nh qun l trong s thit k v vn hnh ca h thng kim sot ni b.
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7.8.2.2. H thng k ton H thng k ton l h thng dng ghi nhn, tnh ton, phn loi, kt chuyn vo s ci, tng hp v lp bo co cc nghip v pht sinh. H thng k ton mt n v gm: + H thng chng t ban u v cch vn dng h thng chng t ban u: Lp chng t l giai on u tin v rt quan trng v s liu k ton ch chnh xc nu chng t y , hp l, hp php v phn nh trung thc mi nghip v pht sinh. Vic lp chng t gip thc hin chc nng tin kim (kim tra trc khi nghip v xy ra) trn nhiu im quan trng, nhm bo v hu hiu v s dng c hiu qu mi ngun lc ca n v. + H thng s k ton: L giai on chnh trong tin trnh x l s liu k ton, bng vic ghi chp, phn loi, tnh ton, tn hp chun b cung cp cc thng tin tng hp trn bo co. S k ton gip tng hp, lu tr thng tin mt cch h thng, khoa hc v ng vai tr trung gian gia chng t v Bo co ti chnh nn s k ton l c s kim tra truy cp chng t. + H thng ti khon k ton. + H thng Bo co ti chnh: L giai on cui cng ca qu trnh x l, nhm tng hp cc s liu trn s sch k ton thnh nhng ch tiu trn bo co. Cc thng tin th hin trn bo co ti chnh khng n thun ch l c chuyn t s sch k ton m n cn phn nh trung thc tnh hnh ti chnh v kt qu hot ng kinh doanh ca n v v phi c trnh by tun th ng theo chun mc k ton hin hnh. 7.8.2.3. Cc th tc kim sot thc hin kim sot, cc nh qun l cn phi quy nh cc th tc kim sot, chng c thit k tu thuc vo nhng nt c th ca c cu t chc, ca hot ng kinh doanh c xy dng theo cc nguyn tc sau: 1. Nguyn tc phn cng, phn nhim: Cng vic v trch nhim cn phi c phn chia cho nhiu ngi trong mt b phn hoc nhiu b phn trong mt t chc. Nhm mc ch d pht
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hin sai st, gian ln kh xy ra v to s chuyn mn ho v gip cho vic kim tra, thc y ln nhau trong cng vic. 2. Nguyn tc bt kim nhim Xut pht t mi quan h gia cc nhim v, m nu kim nhim th d dng dn n s lm dng v vic ngn nga hay pht hin gian ln s rt kh khn. Nguyn tc ny i hi c s tch bit v trch nhim i vi cc cng vic sau: + Trch nhim thc hin nhim v v trch nhim ghi chp k ton. + Trch nhim bo qun ti sn v trch nhim ghi chp k ton. + Trch nhim xt duyt v trch nhim ghi chp s sch. + Chc nng k ton v chc nng ti chnh + Chc nng thc hin v chc nng kim sot 3. Nguyn tc u quyn v ph chun Cc nh qun l giao cho cp di quyt nh v gii quyt mt s cng vic trong mt phm vi nht nh. Qu trnh u quyn c tip tc m rng xung cc cp thp hn to nn mt h thng phn chia trch nhim v quyn hn m vn khng lm mt tnh tp trung ca n v. V d: U quyn cho ng A c chun y nhng nghip v mua hng c gi tr thp hn 5 triu ng. Ph chun l biu hin c th ca vic quyt nh v gii quyt mt cng vic trong mt phm vi nht nh. V d nh ban hnh danh mc gi bn thng nht trong ton b n v, quy nh v hn mc tn dng p dng cho cc khch hng. 4. Chng t v s sch phi y Chng t v s sch k ton l nhng vt c th m trn cc nghip v kinh t c phn nh v tng hp. V d: Ho n bn hng, n t hng , s ph, s Nht k bn hng. Mt s nguyn tc i vi chng t v s sch: + c nh s lin tip d dng kim sot nhng chng t b thiu. + c lp ngay vo lc nghip v kinh t pht sinh.
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+ n gin, d hiu 5. Kim sot vt cht i vi ti sn v s sch Bin php bo v quan trng nht bo v ti sn v s sch l s dng nhng bin php phng vt cht. V d nh s dng nh kho i vi hng tn kho phng mt cp, bo v tin bng cc kt st chu la. 6. Kim sot c lp vic thc hin V d: Qu trnh kim sot ni b trong chu k mua vo v thanh ton bao gm mt s th tc kim sot sau: X l cc n t mua hng: n kin ngh mua hng (yu cu v hng ho do ngi c trch nhim nh qun c phn xng, th kholp) n kin ngh mua hng c ph duyt (m bo ng mc ch, s lng). n v quy nh mc chun cho hng ho, dch v mua vo theo cc tnh cht, s lng v gi tr khc nhau v thc hin phn cp u quyn trong ph duyt n t mua hng, dch v (l mt chng t hp php, phi c nh s nht qun v y cc yu t cn thit). Nhn hng ho, dch v: Khi nhn hng ho phi kim tra mu m, s lng, thi gian hng n v cc iu kin, yu t khc, do phng cung ng vt t m nhn. Sau , ph i lp phiu nhp v bo co nhn hng, mt bn gi cho th kho v mt bn khc gi cho phng k ton. kim sot an ton v bo v an ton ti sn phi thc hin nguyn tc bt kim nhim, nhn vin tip nhn hng ho phi c lp vi th kho v nhn vin phng k ton. Ghi nhn khon n : Phng k ton c trch nhim kim tra tnh ng n ca nhng ln mua vo v ghi chng vo nht k cc khon phi tr cho ngi bn. Khi nhn c ho n ca ngi bn phi so snh mu m, gi c, s lng, phng thc thanh ton v chi ph vn chuyn ghi trn ho n vi thng tin trn n t mua hng v bo co nhn hng. Sau ghi vo s chi tit cc khon phi tr cho ngi bn theo ng i tng. Qu trnh kim sot ni

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b trong chc nng ny l phi thc hin nguyn tc bt kim nhim gia nhn vin k ton tin mt vi th qu. Cc chng t s sch phi y , r rng v thch hp. Cc k thut, th tc ghi s phi c th, ng nguyn tc, ch . X l v ghi s cc khon chi thanh ton tin mua hng: Vic thanh ton tin mua hng ho, dch v, thng c thc hin bng cc phiu chi. Phiu chi c k tr thnh ti sn. Khi phiu chi c ngi bn lnh tin v xo s ngn hng n c gi l phiu chi thanh ton. Phi u chi c lp thnh nhiu bn, bn gc c gi cho ngi c thanh ton, mt bn sao c lu li trong h s ngi cung cp. Qu trnh kim sot trong chc nng ny l phi u chi phi do ng ngi c trch nhim, thm quyn k duyt. Cc phiu chi phi ng mu do B Ti chnh quy nh. Nguyn tc bt kim nhim gia ngi k phiu chi vi ngi thc hin chc nng thanh ton cng phi c tn trng. V d nh Kim sot ni b chu trnh tin lng v lao ng: Tip nhn lao ng (Ra quyt nh tip nhn, phn phi cng vic ) v quyt nh ph chun mc lng, ph cp, lp h s cn b nhn vin. Hn ch vn c ca h thng kim sot ni b: +Yu cu ca qun l: Chi ph cho kim sot phi nh hn nhng tn tht do sai phm gy ra. + Vic kim tra c th b ph v do c s thng ng vi bn ngoi hoc vi nhn vin trong n v. + Cc thnh vin trong Ban lnh o n v c gian ln v vi phm quy ch. + Cc th tc v bin php kim sot tr nn li thi. Trch nhim ca kim ton vin: Nghin cu v nh gi h thng kim sot ni b ca doanh nghip nh gi mc ri ro kim sot lm c s cho vic la chn cc phng php kim ton thch hp.

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CHNG 4

PHNG PHP KIM TON

4.1. KHI QUT V CC PHNG PHP KIM TON 4.1.1. Khi nim Phng php kim ton l cc bin ph p, cch thc, th php c s dng trong cng tc kim ton, nhm thc hin mc ch kim ton t ra. Kim ton l mt ngnh khoa hc cn non tr, hot ng thc t d cha nhiu, nhng n nay kinh nghim tch lu cho vic khng nh kim ton l mt ngnh khoa hc c lp trong c l lun v thc tin. T nhng kinh nghim thc t hnh thnh mt h thng phng php kim ton, tuy cha hon chnh nhng h thng phng php kim ton kh a dng, khoa hc v sng to. V cng nh cc ngnh khoa hc khc, kim ton cng c nhng phng php chung l c phng php lun v phng php k thut ring ca s mnh hnh thnh nhng phng php xc minh v by t kin ph hp vi i tng kim ton. 4.1.2. C s phng php lun Tt c cc ngnh khoa hc k c kim ton u phi da trn c s phng php lun chung l php bin chng duy vt. Trong quan h vi phng php kim ton chng ta cn quan tm, qun trit y cc mi quan h v quy lut khch quan sau: - Th nht, quan im duy vt bin chng cho rng: Cc s vt hin tng cng nh cc mt ca s vt hin tng c mi quan h cht ch vi nhau. Nh vy khi xc minh, nhn thc v mt mt hay mt s vt, hin tng no phi xem xt n trong mi quan h bin chng vi cc mt, cc s vt hin tng khc c lin quan. V d: Khi mua hng bng tin mt th hng tn kho (c th l hng ho) tng, tin mt trong qu gim xung.

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- Quan im th hai: Mi s vt v hin tng u vn ng, vn ng l tuyt i, ng im l tng i. V vy trong kim ton khi nghin cu v phn xt mi s vt, hin tng ti thi im kim ton phi c phng php nghin cu chng trong trng thi ng, tc l phi xem xt chng trong c mt khong thi gian no hp l. V d khi xem xt ti khon tin mt, KTV c th xem xt v so snh s bin ng ca tin mt trong k kim ton vi nin k ton trc, hay k k ton trc. - Quan im th ba: Trong ni ti s vt hin tng u c s thng nht v u tranh gia cc mt i lp. Trong kim ton, mi quan h ny l c s cho phng php kim tra cn i v lng v d ti sn v ngun vn, s pht sinh N v s pht sinh C - Quan im th t: Cho rng mi s vt hin tng u c bn cht ring v c biu hin di cc hnh thc c th. V vy khi nghin cu v kt lun bn cht s vt hin tng phi xem xt trn nhng hnh thc biu hin khc nhau, tnh ph bin ca chng. V d ti sn th phi xem xt c v gi tr v c v mt s lng, c trn s sch ln trong thc t. Ngoi nhng quy lut trn kim ton vin cn phi thc hin ng quy lut vn ng ca qu trnh nhn thc, i t trc quan sinh ng n t duy tru tng, t cm tnh n l tnh vi nhng bc quan st, thu thp bng chng thc t ri mi phn tch, phn on, suy l t mi a ra kt lun ca mnh. 4.1.3. Phng php k thut C s v mt k thut trc ht phi k n phng php ton hc, trc tip l cc phng php chn mu. Mt khc do i tng kim ton c quan h cht ch vi i tng ca k ton v ca phn tch kinh doanh nn k thut kim ton khng th tch ri cc phng php k thut ca k ton v phn tch kinh doanh. Trong quan h vi i tng kim ton, chng ta cn c bit quan tm ti hai phn ring bit:
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- Mt phn l thc trng hot ng ti chnh c phn nh trong cc ti liu k ton hnh thnh nn phn h phng php chng t. Phn h ny bao gm: + Kim ton cc cn i k ton (kim ton cn i) + i chiu trc tip + i chiu lgic - Phn cha c phn nh trong cc ti liu k ton hnh thnh nn phn h phng php kim ton ngoi chng t. Phn h ny bao gm: + Kim k + iu tra + Thc nghim Qua cch phn tch trn, chng ta th phng php kim ton l s vn y dng phng php lun duy vt bin chng, cc b mn khoa hc t nhin v kinh t vo qu trnh thu thp bng chng, xc minh, nh gi, nhn xt nhng ni dung kim ton c th hin qua cc thng tin do i tng kim ton cung cp v nhng ti liu khc c lin quan, nhm m bo tnh c lp, khch quan cho kt lun kim ton. 4.2. CC PHNG PHP KIM TON CHNG T 4.2.1. Kim ton cn i a. Khi nim Kim ton cn i l phng php da trn cc cn i (phng trnh) k ton v cc cn khc kim ton cc quan h ni ti ca cc yu t cu i thnh quan h cn i . Da vo php bin chng duy vt: Trong hng lot cc mi quan h gia cc mt s vt hin tng xut hin mi lin h thng nht v mu thun gia hai mt i lp. Trong hot ng kinh t ti chnh cng xut hin nhiu mi lin h nh vy. Trong kim ton trc ht phi xt n cn i tng qut theo cc m hnh cn i khi qut.
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V d: Vi bn cn i ti khon Ti sn = Vn ch s hu + Cng n Hoc tng s ti sn = Tng s ngun vn Cn i k ton l phng php kim ton cc kim ton vin da vo cc phng php cn i trong k ton trong qu trnh hnh thnh kim ton. b. Phng php k thut p dng: Phng trnh k ton c bn: Tng ti sn bng tng ngun vn. c. c im ca i tng kim ton Phng php cn k ton p dng vi cc i tng kim ton c i cha ng cc mi quan h cn i. d. Ni dung kim ton Kim ton cc cn i tng qut, thc cht y l xem xt cc mi quan h cn i tng qut trong i tng kim ton. Trong thc t c th c nhng trng hp cc mi quan h cn bng ny thng xuyn khng c duy tr. Khi phi xem xt li bn cht ring ca mi quan h. Trong mt s trng hp, do bn thn quy nh ca ch v kinh t ni chung v v k ton ni ring lm cho quan h ny khng cn bng v lng. Trong mt s trng hp khc thiu cn bng ny hon ton ch do li ca k ton. Kim ton cn i thc cht l kim ton da trn cc quan h cn i trong tng nh khon k ton. V vy kim ton cc cn i c th l vic kim tra v i chiu gia cc s sch k ton, nht k, bng k, s ci. Trong qu trnh kim ton cc cn i c th, cc kim ton vin thng pht hin cc li kim ton sau y: - Quy m phn nh khng ng vi thc t - Phn nh khng ph hp gia ni dung kinh t ca nghip v vi quan h nghip v thc t pht sinh.

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e. iu kin p dng - Phng php cn i k ton c p dng vi cc i tng c tn ti quan h tng i. D quan h cn i tng qut c tn ti hay khng, kim ton cc cn i c th vn phi t ra. 4.2.2. i chiu trc tip Khi nim: i chiu trc tip l so snh (v mt lng) tr s ca cng mt ch s hay cng mt ch tiu trn cc chng t kim ton. C s : Mt ch tiu hay mt ni dung c biu hin di nhiu hnh thc khc nhau, c th hin nhiu ti liu khc nhau, bo qun nhiu ni khc nhau. Ni dung: - i chiu mt ch tiu no ca k ny vi ch tiu nhng k trc (i chiu ngang) nh gi, nghin cu mc bin ng hoc so snh gia cc b phn tng th (i chi u dc) xem xt c cu, phn b tng qun th. - i chiu gia s d ton, nh mc, k hoch vi s thc t nh gi mc phn u thc hin cc mc tiu th hin trn cc ch tiu tng ng. - i chiu tr s ca cng mt ch tiu trong cng mt thi k nhng trn cc chng t khc nhau: V d nh i chiu tr s ca cc ch tiu trn bng cn i hay trn cc bo co vi tr s ca chnh cc ch tiu nhng trn cc s k ton chi tit v s k ton tng hp, hay cc ch tiu chng t k ton vi ch tiu trn cc s k ton chi tit - i chiu cc con s ca cng mt chng t nhng c bo qun, lu tr cc a im khc nhau. Loi i chiu ny c thc hin ph bin trong kim ton cc giao dch vi ngn hng, cc khon thu v bn hng, cc khon chi v mua hng. V d: i chiu gia ho n GTGT m n v c kim ton gi vi ho n GTGT ti c quan thu gi v ho n GTGT ca khch hng gi. - i chiu tr s ca cc ch tiu vi tr s ca cc yu t cu thnh ch tiu .

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V d: i chiu cc yu t s lng, n gi vi thnh tin trong cc chng t gc. i chiu cc khon mc cu thnh cc loi ti sn hoc ngun vn trong bng cn i ti sn - i chiu tr s ca cc ch tiu ca n v c kim ton vi tr s ca cc ch tiu tng ng bnh qun trong nghnh. * u im: D lm nn l phng php c s dng rng ri * Nhc im : Ch s dng c trong trng hp: cc ch tiu c hch ton theo cng mt chun mc, c th l cng ni dung, cng phng php tnh, cng n v, cng lnh th, cng quy m v trong khong thi gian c iu kin tng t nhau. 4.2.3. i chiu lgic * Khi nim: i chiu lgic l vic xem xt mc bin ng tng ng v tr s ca cc ch tiu c quan h kinh t trc tip song c th c mc bin ng khc nhau v c th theo hng khc nhau. * C s: Cc i tng, cc ch tiu kinh t ti chnh trong n v c mi quan h vi nhau. Mt s i chiu lgic c th thc hin trong qu trnh kim ton nh: - Hng tn kho gim c th dn n tin mt, tin gi hoc cc cc khon phi thu tng. - Ti sn c nh tng c th dn ti tin vay, n di hn tng hoc chi ph xy lp gim - Vn bng tin gim c th dn ti hng ho vt t tng hoc cc khon phi tr gim Cch i chiu ny c s dng rt ph bin trong vic xem xt khi qut cc mi quan h kinh t ti chnh thuc i tng kim ton. Trn c s nh hng cho vic kim ton cc i tng c th khi pht hin nhng mu thun v xu hng bin ng ca cc ch tiu c lin quan. 4.3. PHNG PHP KIM TON NGOI CHNG T y l phng php ki m ton m kim ton vin ch c c s d liu: kim ton vin phi s dng cc phng php tm kim ngun bng chng
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kim ton trn c s phng php lun v phng php k thut. Cc phng php kim ton ngoi chng t bao gm: Kim k, thc nghim v iu tra. 4.3.1. Kim k * Khi nim : L phng php ki m tra, kim k li ch cc loi ti sn. y l phng php ki m tra n gin ph hp vi chc nng ca kim ton. Do vy, trong nh thc phi lun gn ch t kim k vo quy trnh chung ca n kim ton c bit l ngoi kim. * C s hnh thnh: Da vo phng php lun mi quan h gia cc s vt hin tng. * Phng php k thut: p dng l cn, o, ong, m (phng php o lng). * c im i tng: Phng php ny p d ng i vi ti sn vt cht. * Trnh t: Trong mi trng hp kim k cn thc hin theo quy trnh chung vi ba bc c bn: Chun b, thc hnh v kt thc kim k. - Bc 1: Chun b kim k: L khu u tin v c nh hng quan trng ti kt qu ca qu trnh kim k, cn c vo qu trnh kim k, cn c vo mc tiu, quy m, thi hn kim k chun b cc iu kin v nhn lc v vt lc cho qu trnh kim k. - Bc 2: Thc hnh kim k: Phi dc tin hnh theo trnh t xc nh v phi lp bng k cho tng loi, trong cc bng k s tr thnh chng t kim ton. - Bc 3: Kt thc kim k: Phi lp bin bn kim k trong ghi r mc tiu, ni dung v trnh t tin hnh, nu r chnh lch c pht hin v kin ngh cch x l chnh lch. Bin bn kim k cn c nh km phiu kim k (m cn) v bng k chnh lch v kt qu kim k * iu kin p dng phng php kim k: Phng php ny p dng i vi nhng ti sn c hnh thi vt cht c th. 4.3.2. Thc nghim * Khi nim
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Thc nghim l phng php kim ton nhm xc minh cho i tng kim ton bng cch nghin cu, phn tch tng yu t cu thnh ca mt ti sn, mt qu trnh c, din ra v cn xc minh li. V d: xc minh li hao ph hoc kt qu sn xun c th phi lm th li mt m hng khng nh r nhng iu nghi vn nh mc hao ph nguyn vt liu * C s hnh thnh: Da vo mi quan h gia ci chung v ci ring * Phng php k thut p dng: Phng php d bo, d on * i tng kim ton: l thc trng ti sn ti liu 4.3.3. iu tra * Khi nim: iu tra l phng php xc nh li mt ti liu hoc mt thc trng i n nhng quyt nh hay kt lun kim ton. iu tra c s dng rt rng ri trong kim ton. iu tra c s dng : - Tm hiu khch th kim ton (ni chung) hay lm quen vi khch hng (ca kim ton c lp). C th tm hiu trc tip hoc qua cc kim ton vin tin nhim hoc gi phiu iu tra phng vn. y l bc iu tra s b nhm a ra quy nh chp nhn hoc khng chp nhn th mi kim ton ca t khch hng (i vi kim ton c lp) hoc lp k hoch kim ton (i vi kim ton nh nc). - Tip cn vi cc bn c lin quan, d hi, phng vn, thu lm v tch lu d liu, loi dn v thu gn i tng xc minh cho nhng vn kim ton. - Xc minh bng vn bn qua th xc nhn ca cc bn c lin quan. - Chn mu hoc chn in hnh cc i tng kim ton, xc minh lm r cc vn cn kim ton. * Cc phng php: Quan st, phng vn, v xc nhn.

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- Quan st: S dng iu tra s vn hnh ca h thng ni b, phng php ny ph thuc nhiu vo trnh ca ngi thc hin. Quan st ch s dng khi mi tip cn vi i tng kim ton, ch cho kt qu khi qut. - Phng vn: L a ra nhng cu hi v thu thp cc cu tr li. Yu cu cc cu hi phi ph hp vi ngi c hi v ph hp vi ni dung kim ton. C hai lo cu hi: ng v m, nn s dng cu hi ng. Cu hi i phi ngn gn, xc tch, d hiu. Mt cu hi phi hi 2 ngi tr ln, nu c mu thun phi m rng phm vi phng vn. - Xc nhn: + Xc nhn m: Yu cu cung cp thng tin m khng cn minh chng cho thng tin . + Xc nhn ng: Yu cu minh chng cho thng tin l ng hay sai. C hai lo i: Xc nhn ng khng nh: Thng tin d ng hay sai u phi phc p li; Xc nhn ng ph nh: Thng tin gi i sai mi cn phc p li (phi c tin cy vi ngi c hi).

95

CHNG 5

CHN MU KIM TON

5.1. CC KHI NIM C BN V CHN MU KIM TON Chn mu kim ton: L qu trnh chn cc khon mc hoc n v (gi l mu) t mt tp hp cc khon mc hoc n v ln (gi l tng th) v s dng cc c trng ca mu suy rng cho c trng ton b tng th. Tng th: L mt tp hp bao gm cc phn t hoc n v thuc i tng nghin cu. Mi phn t trong tng th c gi l n v tng th, khi chn mu kim ton, mi n v c la chn ra gi l n v mu. Tp hp cc n v mu c gi l mt mu. Vn trung tm ca chn mu kim ton l chn c mu tiu biu, mu c nhng c im ging vi nhng c im ca qun th c mu c chn ra. V d: Qua kim sot ni b xc nh ch 3% phiu chi khng c chng t gc nh km. Nu trong hng ngn phiu chi chn ra 100 phiu ly ng c 3 ln thiu chng t gc th mu chn l tiu biu. * C 2 kh nng dn n mu chn khng tiu biu: Hoc do sai lm do chn mu hoc do sai lm khc khng do chn mu. T dn ti 2 loi ri ro tng ng: ri ro chn mu v ri ro khng do chn mu. Ri ro do chn mu (sai lm chn mu): L sai lm vn c trong chn mu do khng kho st (trc nghim) ton b chng t nghip v. Kh nng ny lun lun tn ti do hn ch vn c ca chn mu. V d: Nu mt qun th chng t c t l khc bit l 3% th kim ton vin vn c th chn mt mu c cha t hn hoc nhiu hn 3%. gim bt ri ro do chn mu c th c 2 cch: + Mt l: Tng kch c mu, khi no kch c mu bng 100% tng th, ngha l ton b cc phn t ca tng th u c kim tra th mu s l i

96

din hin nhin cho tng th v nh vy ri ro ly mu s b trit tiu. Tuy nhin mt c mu ln s i hi nhiu chi ph v thi gian, do vy vn l phi gii quyt mi quan h cn i gia ri ro ly mu v chi ph b ra nu tiu dng mt c mu ln . + Hai l: La chn phng php chn mu thch hp: Chn mu ngu nhin qua bng s ngu nhin hoc chn mu ngu nhin theo h thng. Ri ro khng do chn mu: L loi ri ro do kim ton vin c th a ra nhng kt lun sai lm khng phi do li chn mu m do cc yu t khng lin quan trc tip n vic chn mu. Chng hn, kim ton vin c th s dng th tc kim ton khng ph hp vi mc tiu kim ton hoc s dng ng th tc nhng khng pht hin ra sai phm trong mu chn do thiu thn trng. Cc trng hp dn ti ri ro khng do chn mu thng bao gm: + nh gi ri ro tim tng khng ng + nh gi khng ng v ri ro kim sot + La chn cc th tc kim ton khng thch hp v thc hin cng vic kim ton khng hp l * Phn loi phng php chn mu kim ton - Cn c vo hnh thc biu hin ca kim ton (c tnh m ng) c th chn mu theo n v hin vt v chn mu theo n v tin t. - Cn c vo c s (tnh khch quan ) ca chn mu c chn mu ngu nhin (xc sut) v chn mu phi ngu nhin (phi xc sut). 5.2. PHNG PHP CHN MU THEO N V HIN VT 5.2.1. Chn mu ngu nhin * Cc khi nim Chn mu ngu nhin l cch chn khch quan theo ng phng php xc nh, bo m cho mi phn t trong tng th u c c hi bng nhau c chn vo mu. Cch chn ny vn c th tn ti ri ro l mu c chn khng cha ng cc c trng ch yu ca tng th. Mt vn thc tin cn ch trong
97

chn mu ngu nhin l trng hp tng th c dng ly mu khng phi l tng th tht s. Ni cch khc i din vt cht ca tng th khng y . * Cc k thut chn mu ngu nhin a. Da vo bng s ngu nhin Chn mu ngu nhin da vo bng s ngu nhin l phng php chn mu ngu nhin rt n gin da trn cc bng s ngu nhin c thit k sn, bao gm cc s ngu nhin c lp c sp xp thun li cho vic la chn ngu nhin. Bng s ngu nhin l bng k cc con s c lp c xp ngu nhin phc v cho chn mu. Bng thng bao gm nhiu con s c sp xp vo mt bng in sn. Bng 105.000 s ngu nhin thp phn do Hi ng thng mi lin quc gia lp. Bng ny gm nhiu dng v ct. Cc con s c xp vo dng v c theo kiu bn c, mi con s ny c 5 ch s. Sau y l mt t trang trch trong Bng 105.000 s ngu nhin thp phn.

98

Bng s ngu nhin Ct Dng

1000 1001 1002 1003 1004 1005 1006 1007 1008 1009 1010 1011 1012 1013 1014 1015 1016 1017 1018 1019 1020 1021 1022 1023 1024 1025 1026 1027 1028 1029

1
37039 25145 98433 97965 78049 50203 40059 84350 30954 86723 50188 50014 66023 04458 57510 43373 61500 78938 64257 56864 53314 40704 07318 94550 34348 92277 56093 16623 50848 48006

2
97547 84834 54725 63548 67830 25658 67825 67241 51637 36464 22554 00463 21428 61862 36314 58939 12763 71312 93218 21554 39631 48823 44623 23299 81191 57115 58302 17849 93982 58200

3
64673 23009 18864 81545 14624 91478 18934 54031 91500 98305 86160 13906 14742 63119 30452 95848 64433 99705 35793 70445 06937 65963 02843 45557 21027 50789 52236 96701 66451 58367

4
31546 51584 65866 82933 17563 08509 64998 34535 48722 08009 92250 35936 94874 09541 09712 28288 02268 71546 43671 24841 54545 39359 33299 07923 77087 68111 64756 94971 32143 66577

5
99314 66754 76918 93545 25697 23308 49807 04093 60988 00666 14021 71761 13308 01715 37714 60341 57905 42274 64055 04779 04470 12717 59872 75126 10919 75305 50273 94758 05441 68583

6
66854 77785 78825 85959 07734 48130 71126 35062 60029 29255 65859 95755 58533 87901 95482 52174 72347 23915 88729 56774 75463 56201 86774 00808 03676 53289 61566 08845 10399 21108

7
97855 52357 5810 63282 48243 65047 77818 58163 60873 18514 16237 87002 26507 91260 30507 11879 49498 38405 11168 96129 77112 22811 06926 01312 97723 39751 61962 32260 17775 41361

8
99965 25532 76835 61454 94318 77873 56869 14205 37423 41958 72296 71667 11208 03079 68475 18115 21871 18779 60260 73594 77126 24863 12672 46689 34469 45760 93280 59823 74169 20732

99

Qu trnh chn mu theo bng gm 4 bc sau: Bc 1: nh lng i tng kim ton bng h thng con s duy nht (cc s th t lin tc v khng b trng lp). Thng thng cc chng t (hoc ti sn) c nh s (m ho) trc bng con s duy nht. Trong trng hp ny, bn thn cc con s th t (m ho) l cc i tng chn mu. Trong trng hp phi nh s cng c th tn dng cc con s c mt cch ti a n gin ho vic nh s. Bc 2: Thit lp mi quan h gia bng vi i tng kim ton nh lng. Do i tng kim ton c nh lng bng cc con s c th nn vn t ra l la chn cc hng c th trong 5 hng s tng ng vi 5 ch s ca mi s ngu nhin trong bng. C 3 trng hp xy ra: + Trng hp 1: Cc con s nh lng (th t) ca i tng kim ton cng gm 5 ch s nh cc con s ngu nhin trong bng. Khi tng quan 1-1 gia nh lng i tng kim ton vi cc con s ngu nhin t n c xc lp. + Trng hp 2: Cc con th t ca i tng kim ton gm s s lng ch s t hn 5. Trong trng hp ny i hi kim ton vin phi xc nh trc cc cch hoc l ly ch s u hoc l ly ch s gia (nu c), hoc l ly cc ch s cui trong cc s ngu nhin . + Trng hp 3: Cc con s th t ca i tng kim ton gm s lng ch s ln hn 5. Khi i hi KTV phi xc nh ly ct no lm chnh v chn thm nhng hng s ct ph ca bng. Bc 3: Xc nh phng hng s dng bng: Xc nh hng i ca vic chn cc s ngu nhin + Dc theo ct hay ngang theo hng + Xui t trn xung hay ngc t di ln; t tri sang phi hay t phi sang tri. Vic xc nh ny c tnh c on, ngu nhin nhng cn c t ra trc v tun th trit .
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Bc 4: Chn im xut pht: L vic xc nh cc con s ngu nhin u tin trong hnh trnh nh. Nguyn tc c bn ca vic la chn l m bo tnh ngu nhin, trnh lp li thi quen c ca kim ton vin v trnh kh nng phng on ca khch hng v mu chn. Do , c th chn im xut pht bng cch chm ngu nhin vo m im no v dng con s ngu t nhin gn im nht lm im xut pht ca hnh trnh. V d: Cn kim tra 100 phiu chi t cc phiu chi c s th t t 3156 n 7856. Gi s ly 4 ch s u ca cc con s trong bng s ngu nhin, hnh trnh l xui theo ct, t tri sang phi im xut pht l dng 1000, ct 01. Bi gii: Bc 1: C th b qua do phiu chi c nh s trc Bc 2: Cn xc nh ly 4 ch s no trong 5 ch s ca cc Bc 3: Hnh trnh c xc nh xui theo ct, t tri sang phi. Bc 4: im xut pht l dng 1000, ct 01

con s ngu nhin, gi s ly 4 ch s u

Nh vy phiu chi u tin c kim ton l: 3703, 3 s tip theo b loi do ngoi ph vi i tng kim ton, cc phiu chi tip theo c chn l m 7804, 5020, 4005, 5018, 5001, 6602, 5751, 4337, 6150, 6425 Ch : Trong qu trnh ch n mu c th c nhng phn t xut hin n ln th 2. Tu theo yu cu v quy nh trc ca cuc kim ton ngi ta c th chn mt trong hai trng hp sau: + Chn mu thay th (chn mu lp li): L cch ch m mt phn t n trong tng th c th c chn vo mu nhiu hn mt ln. + Chn mu khng thay th (chn mu khng lp li): L cch chn m mi phn t ch c php xut hin mt ln trong mu chn. Trong thc t, mc d chn mu thay th vn m bo tnh ngu nhin song s lng mu thc t kho st s gim i v lc tin cy ca qun th mu chn cng gim. Do , chn mu thay th thng t ngi s dng.
101

b. Chn mu ngu nhin qua my tnh Hin nay phn ln cc hng kim ton thu hoc t xy dng cc chng trnh chn mu ngu nhin qua my tnh nhm tit kim thi gian v gim sai st trong chn mu. Cc chng trnh chuyn dng ny rt a dng nhng ni chung vn tn trng 2 bc u tin ca chn mu ngu nhin theo Bng s ngu nhin l lng ho i tng kim ton bng h thng con s duy nht v xc lp mi quan h gia i tng kim ton nh lng vi cc s ngu nhin. Tuy nhin, s ngu nhin li do my tnh to ra. u vo ca chng trnh cn c s nh nht v s ln nht trong dy s th t ca i tng kim ton, quy m mu chn v c th cn c mt s ngu nhin lm im xut pht. u ra thng l bng k s ngu nhin theo trt t la chn hoc theo dy s tng dn hoc c hai. Chn mu bng chng trnh my vi tnh c th loi b nhng con s khng thch hp, t ng loi b nhng phn t trng lp v t ng phn nh kt qu vo giy t lm vic. Song u im ni bt nht vn l gim sai st ch quan ca con ngi (ri ro khng do chn mu) trong qu trnh chn mu. c. Chn mu ngu nhin theo h thng (khong cch) Chn mu h thng l cch chn sao cho chn c cc phn t trong tng th c khong cch u nhau (khong cch mu). - Tnh khong cch mu: Tng s n v tng th (N) K= Kch c mu (n)

- Tm s ngu nhin: tho mn iu kin: < < +K = +K =

-1

+K

( l phn t nh nht)

102

u im: n gin, d lm v m bo phn b u n cc mu chn vo i tng c th (loi khon mc ti sn, hoc chng t theo thi gian thnh lp). u im ni bt l phng php chn mu h thng rt d dng trong vic la chn cc phn t ca kim ton vin khng cn thit phi nh s li tng th v ch cn cn c trn khong cch l c th xc nh c phn t no c chn vo mu. Nhc im: Tnh tiu biu ca mu chn ph thuc hon ton vo vic n nh mu chn u tin. Mt khi mu u tin c chn th t nhin cc mu khc cng c n nh. Tt nhin khng c vn g pht sinh nu sai st trng yu cng c phn b nh vy. D nhin, thc t t c s trng hp ny. Do vy ng dng phng php ny phi nghin cu k qun th c k ra nh gi kh nng c sai st h thng. Tuy nhin phng php ny cng c mt hn ch ln l n s cho mt mu b thin lch nu cc phn t trong tng th khng c sp xp mt cch ngu nhin hon ton. C th khc phc iu ny bng cch s dng nhiu im xut pht ngu nhin, hoc p dng phng php chn mu ngu nhin khc. V d: Nu tng th c kch thc N = 2500 n v v c mu cn chn l: n = 100 th khong cch mu K c tnh nh sau: 2560 K= 100 K = 25,6 25 (Nn lm trn xung c th chn mu theo yu cu) Gi s ta chn ngu nhin c im xut pht = 5 th n v mu tip theo s l = 30, = 55, cho n khi chn 100 n v mu. 5.2.2. Phng php chn mu phi ngu nhin a. Khi nim Chn mu phi xc sut l cch chn mu theo phn on ch quan v khng da theo phng php my mc, khch quan.
103

Trong phng php chn mu phi xc sut cc phn t c tng th khng c c hi nh nhau c la chn vo mu. b. Cc phng php chn mu phi xc sut * Chn mu theo khi (l) Chn mu theo khi l vic chn mt tp hp cc phn t lin tc trong mt dy nht nh, nu phn t u tin trong khi c chn th phn t cn li cng c chn tt yu. Mu chn c th l mt khi hoc nhiu khi. V d: La chn 30 phiu chi ca thng 1, 2, 3. - La chn 1 khi: 30 ho n u thng 1 hoc thng 2, 3 - La chn theo 3 khi: u thng 1, 2, 3 u la chn 10 ho n - La chn theo 6 khi: 5 ho n u thng, 5 ho n cui thng ca tng thng 1, 2, 3. u im: Cng nhiu khi c la chn th tnh i din ca mu cng cao, ri ro cng thp v ngc li. Phng php chn mu theo khi i hi KTV phi n nh ch quan v kh nng sai st hoc phi bit phn vng sai st. Nhc im: Vic chn mu theo khi kim ton cc nghip v, ti sn, hoc khon mc ch c p dng khi nm chc tnh hnh ca n v c kim ton v khi c s lng cc khi va . Do trong vic xc nh cc mu c th cn c b it ch n cc tnh hu ng c bit nh: T hay i nhn s, thay i h thng k ton v chnh sch kinh t, tnh thi v ca ngnh kinh doanh * Chn mu theo xt on Trong nhiu trng hp, kim ton vin s s dng s phn on ngh nghip ca mnh khi la chn cc phn t ca mu. im cn ch khi la chn mu theo phng php ny im ton vin mun thu c mt mu c tnh i din phi lu cc vn sau:

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- Theo loi nghip v kinh t ch yu: Nu c nhiu loi nghip v cn c kim tra, th cn thit mi loi nghip v quan trng trong k phi c la chn. - Theo phn vic do cc nhn vin khc nhau ph trch: Theo , s lng nghip v do mi ngi thc hin phi c kim ton, nu c thay i nhn vin hoc nu cc nghip v cc a im khc nhau s d c mu chn khng i din khi gii hn phm vi chn mu. - Theo quy m: Khi ch cc mu c quy m tin t khc nhau (s tin n ln, nh khc nhau) th cc khon mc nghip v, ti khon c s d ln cn c la chn kim ton. iu kin p dng: Phng php ny p dng ti cc n v m kim ton vin tin hnh kim ton cc nin trc v phi do cc kim ton vin lu nm c kinh nghim thc hin. * Chn mu bt k (tnh c) y l phng php rt t c s dng, phng php ny c thc hin bng cch kim ton vin nghin cu qua tng th v la chn ra cc phn t mu m khng ch n quy m, ngun gc hoc cc c im phn bit khc ca chng c gng c c mt mu kim ton khch quan. Nhc im: Theo cch chn mu ny kim ton vin rt kh c th hon ton khch quan khi la chn cc phn t mu, iu ny tu thuc vo thi quen ca kim ton vin rt nhiu. V d: Khi tin hnh chn mu, c kim ton vin thch la chn cc khon mc u trang, c kim ton vin thch khon mc cui trang, c kim ton vin thch chn nhng khon mc c s tin ln 5.3. CHN MU THUC TNH Chn mu thuc tnh l mt phng php chn mu thng k, m qua kim ton vin c tnh c t l xut hin ca nhng c trng c th trong tng th.

105

Phng php chn mu ny thng c s dng i vi cc th nghim kim sot, nh gi tnh hu hiu ca h thng kim sot ni b ca n v. Thng qua chn mu thuc tnh kim ton vin s bit c t l sai lch ca cc hot ng thc t vi nhng chnh sch, th tc c thit lp ti n v. Chn mu thuc tnh i vi th nghim kim sot thng thc hin theo trnh t cc bc cng vic sau y: Bc 1: Xem xt cc mc tiu ca th nghim kim sot. Mc tiu ca th nghim kim sot l thu thp cc bng chng nhm nh gi tnh hu hiu ca h thng kim sot ni b. Trong khu lp k hoch, kim ton vin ph nh gi mc ri ro kim sot, nh thc hin cc th nghim i kim sot m kim ton vin c th khng nh mc ri ro kim sot nh gi . Nu mc ri ro kim sot cao th ng ngha vi h thng kim sot ni b ca n v thit lp cha ph hp hoc c thit lp thch hp, khoa hc, cht ch nhng li khng c duy tr c hiu qu, v ngc li nu ri ro kim sot thp th tc l h thng kim sot ni b ca n v c thit lp mnh v duy tr hiu qu. Bc 2: Xc nh cc thuc tnh v iu kin sai lch. Mi i tng kim ton cn xem xt u c nhng c tnh (thuc tnh) c th phn nh nhng hot ng kim sot thc t c thc hin. V d s hin din ca cc ch k ca nhng ngi c trch nhim trn cc chng t, cc s liu trn s sch k ton phi c cc chng t gc, nhu cu s dng nguyn vt liu phi xut pht t cc phn xng sn xut (th hin cc phiu ngh xut vt t ca phn xng ), cc nghip v tm ng i cng tc phi c giy ngh tm ng ca ngi i cng tc v phi c quyt nh i cng tc do th trng n v k duyt Khi m phn t mu khng c mt hoc mt vi thuc tnh th phn t c coi l mt sai lch. Chng hn, kim ton vin ang thc hin th nghim kim sot i vi vic o lng cc nghip v bn hng. Mt trong nhng hot ng kim sot m kim ton vin quyt nh th nghim
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l r sot l i cc ho n bn hng m c kim tra bi mt nhn vin k ton. Vic kim tra ca nhn vin k ton ny bao gm: - So snh s lng trn mi ho n vi cc chng t vn chuyn; - So snh gi trn mi ho n vi bng gi c ph chun; - Kim tra tnh chnh xc s hc ca mi ho n; - K ln mi ho n khng nh ho n c kim tra. Trong khi thc hin th nghim kim sot ny, kim ton vin c th xem mt nghip v l sai lch nu c bt c mt hoc mt s iu kin sai lch sau y: - S lng trn ho n khng khp vi chng t vn chuyn; - Gi trn ho n khng th ng nht vi gi trn bng gi ph chun; - Ho n vn cn c nhng li v mt s hc; - Bn sao ho n khng c ch k ca nhn vin k ton. Kim ton vin cn phi lu l trc khi thc hin cc th nghim kim sot th cn phi xc nh r cc thuc tnh v nhng iu kin sai lch. Bc 3: Xc nh tng th c chn mu Vic xc nh ng tng th c chn mu tc l tng th phi bao hm tt c cc phn t ca i tng cn xem xt (c bit l khng c st cc phn t ca i tng) ph hp vi mc tiu ca mi th nghim kim sot c th. Chng hn, nu kim ton vin mun kim tra tnh hiu lc ca mt hot ng kim sot c thit k nhm khng nh rng tt c cc vn n c ghi chp y nh mt khon doanh thu th h s khng xc nh tng th l cc doanh thu ghi trong nht k bn hng, bi v tng th cha bao hm y cc phn t ca i tng m kim ton vin cn xem xt, c th c nhng vn n cha c ghi vo nht k bn hng. Tng th hp l c th pht hin sai lch phi l mt tng th bao hm tt c cc nghip v vn chuyn (chng hn nh tp h s lu cc vn n).

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Bc 4: Xc nh t l sai lch cho php v ri ro ca vic nh gi ri ro kim sot qu thp Xc nh t l sai lch cho php l mt nhn t xc nh kch thc (quy m mu) ph hp. Lm th no kim ton vin xc nh c t l sai lch cho php v ri ro ca vic nh gi ri ro kim sot qu thp? Cu tr li l bng nhn nh ngh nghip. Ri ro ca vic nh gi ri ro kim sot qu thp l l kh nng m t l sai lch thc t ln hn so vi t l sai lch cho php. Ri ro ny nh hng ti tnh hiu lc (hiu nng) ca cuc kim ton. V kt qu ca cc th nghim kim sot ng vai tr quan trng trong vic xc nh ni dung, quy m v thi gian ca cc th tc kim ton khc, do vy kim ton vin lun xc nh r mc ri ro phi mc thp t 5% n 10%. Ni cc khc nu mc ri ro ca vic nh gi ri ro kim sot qu thp l 5% th cng ng ngha vi mc 95% tin cy. Kim ton vin xc nh t l sai lch cho php da trn: (1) mc ri ro kim sot nh gi theo k hoch; (2) mc tin cy da vo kt qu nh gi t mu. Khi mc ri ro kim sot nh gi theo k hoch cng thp (hoc mc tin cy da vo nh gi t kt qu mu cng cao) th t l sai lch cho php cng thp. Theo kinh nghim ca cc kim ton vin, t l sai lch cho php c th bin i nh sau: Mc ri ro kim sot nh gi theo k hoch Mc thp Mc va Tng i cao Cc i Mc tin cy mong mun t th nghim kim sot da trn mu Cao Thp hoc trung bnh Thp Khng Ri ro ca vic nh gi ri ro kim sot qu thp 5 - 10% 10% 10% T l sai lch cho php

2 - 5% 6-10% 11-20% B qua th nghim

108

Bc 5: c on t l sai lch c th c ca tng th Bn cnh t l sai lch cho php v ri ro ca vic nh gi ri ro kim sot qu thp th t l sai lch c th ca tng th cng nh hng ti quy m mu chn trong chn mu thuc tnh. T l sai lch c th ca tng th rt quan trng v n i din cho t l sai lch m kim ton vin d kin s tm thy trong mu m h chn ra t tng th. c on t l sai lch c th ca tng th kim ton vin th ng s dng kt qu mu t nm trc, chng c lu trong h s kim ton. Kim ton vin cng c th c on t l ny da vo kinh nghim ca mnh vi cc th nghim tng t thc hin i vi cc cuc kim ton khc, hoc bng vic kim tra th mt mu nh. Bc 6: Xc nh kch thc (quy m) mu Cn c vo ba yu t c bn l t l sai lch cho php, ri ro ca vic nh gi ri ro kim sot qu thp v t l sai lch c th ca tng th xc nh kch thc mu chn. Qui m tng th cng c nh hng nh hoc khng c nh hng ti kch c mu chn ch khi qui m tng th rt nh. Di y l minh ho v iu ny vi gi thit ri ro chp nhn khi nh gi ri ro kim sot l thp hn 5%, t l sai lch chp nhn l 5% v t l sai lch tng th mong mun l 1%. Qui m tng th 100 500 1.000 5.000 100.000 Kch c mu 64 87 90 93 93

(William F. Messier, Ki ton:Phng php tip cn h thng, NXB m McGrowHill, 1997, trang 283) Bng ny ch ra rng khi m qui m tng th nh hn 5.000 n v th kch c mu t bng trn c th b iu chnh theo cc nhn t sa cha gii hn tng th (FPCF) nh sau:
109

FPCF = Trong : n - Kch c mu

n N

N - S lng n v trong tng th V d nh kch c mu l 93 kh i tng th l 100.000. Nu kch c ca tng th l 1.000 th kch c mu c th c iu chnh nh sau:
Sample - Size = 93 x

93 1000

= 90

C th tm tt s nh hng ca cc yu t nu trn i vi qui m mu cn c cho th nghim kim sot nh sau: Lin h vi kch c mu V d S thay i ca nh hng ca cc yu t c mu cn c Thp hn Ngc li Cao hn Thp hn Cao hn Thp hn Cao hn Tng Gim Tng Gim Tng Gim

Yu t Ri ro chp nhn i vi nh gi ri ro kim sot l qu thp T l sai lch chp nhn c T l sai lch tng th mong mun Qui m tng th

Ngc li

Cng hng

Tng kch c mu ch khi qui m tng th l nh. V vy qui m tng th thng khng nh hng ti kch c mu

(William F. Messier, Ki m ton: Phng php ti cn h thng, NXB p McGrowHill, 1997, trang 284)

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Da vo bng trn kim ton vin c th ng dng chn mu thuc tnh m khng cn n cc cng thc ton hc phc tp, khi kim ton vin xc nh kch c mu cho th nghim kim sot vi mc 5% ri ro ca vic nh gi ri ro kim sot qu thp. Bc 7: Thc hin chn mu Sau khi vic p dng cc k thut ly mu kim ton c xy dng, kim ton vin thc hin vic chn mu theo trnh t cc bc cng vic: Chn ngu nhin cc phn t mu; Thc hin cc th tc kim. Khi kim ton vin s dng chn mu thuc tnh, mt im quan trng l cc phn t mu phi c chn theo cch ngu nhin. Kim ton vin thng s dng cch ly mu ngu nhin khng gii hn (khng thay th) trong khi ly mu kim ton. iu ny c ngha l mt khon mc c chn, phn t ny c loi khi gii hn ly mu v khng c chn ln th 2. Vi mc tiu ca kim ton vin nht nh, iu ny dng nh ph thuc vo xt on ca kim ton vin quyt nh chn khon mc y vo mu. Mu ngu nhin c th c chn bng vic s dng Bng s ngu nhin, chng trnh my vi tnh hoc chn mu h thng. Thc hin th tc kim ton. Sau khi nhng khon mc trong mu c la chn, kim ton vin thc hin cc th tc kim ton c xy dng. Trong qu trnh thc hin cc th tc kim ton kim tra h thng kim sot, kim ton vin c th bt gp nhng tnh hung sau: - i khi kim ton vin c th la chn nhng phn t khng c gi tr vo trong m u. Nhng phn t c gi l nhng phn t khng hp l, chng l nhng phn t khng mang mt thuc tnh c th theo yu cu, khng th hin s sai lch. Phn t nn c thay th bng mt phn t khc trong tng th. - Cc ti liu cha bit hoc khng th s dng c. i khi mt khon mc c la chn khng ph hp vi vic xc nh hot ng kim sot.
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Chng hn, kim ton vin c th xc nh mt s sai lch i vi mt nghip v mua hng khi ho n ca ngi bn khng c s b tr ca bo co nhn hng. Nu kim ton vin la chn mt ho n in thoi hoc ho n chi ph nh th nhng ti liu ny khng phi l cn c cho kim tra nghip v trn. Trong trng hp nh vy, vic thiu cc chng t b tr nh bo co nhn hng s khng phi l s sai lch, kim ton vin c th thay th khon mc ny bng mt khon mc mua hng khc. - Cc ti liu b tht lc. i vi hu ht cc th nghim kim sot, kim ton vin kim tra cc ti liu tm kim bng chng v hot ng kim sot. Nu kim ton vin khng th thc hin kim tra mt ti liu hoc s dng mt th tc thay th phc v cho kim tra xem h thng kim sot hot ng c ph hp khng th khon mc (trong mu) th hin sai lch i vi mc tiu nh gi kt qu mu chn. Bc 8: Tin hnh kim tra mu Khi kim tra mu, kim ton vin cn kim tra mi phn t mu v cc thuc tnh m mnh quan tm. Mi phn t cn c kim tra xem n c b sai lch so vi thit k khng. Nu pht hin sm c s sai lch l ln trong vic thc hin th nghim kim sot, kim ton vin s xem xt dng th nghim ny bi v cc kt qu ca th nghim ny s khng tr gip cho mc nh gi v ri ro kim sot theo k hoch. Trong trng hp nh vy, kim ton vin c th da vo cc hot ng kim sot ni b khc hoc thit lp ri ro kim sot mc ti a vi cc mc tiu kim ton b nh hng v xem xt li nhng th nghim c bn c lin quan. Sau khi cc th tc kim ton hon thnh, kim ton vin xem xt nh gi v kt qu ly mu. Bc 9: nh gi kt qu ly mu kim ton Sau khi kim tra cc khon mc mu cng nh tm tt cc sai lch so vi thit k, kim ton vin phi nh gi kt qu mu chn. Trong khi nh gi kt
112

qu mu, kim ton vin khng ch xem xt s sai lch thc t quan st c m cn phi nh gi c bn cht ca cc sai lch . Vic nh gi ca kim ton vin bao gm cc bc sau y. Tnh t l sai lch: Tnh ra t l sai lch trong mu bng cch ly s sai lch thc t quan st chia cho kch c mu. Tnh t l sai lch trn (gii hn trn): Kim ton vin s s dng chng trnh my tnh hoc bng s xc nh t l sai lch trn (hay cn gi l gii hn trn). T l sai lch ny th hin t l sai lch ln nht ca tng th m kim ton vin c th k vng da trn kt qu mu. Xem xt bn cht ca sai lch: Bn cnh vic cn nhc t l sai lch trong mu th kim ton vin s phi xem xt c bn cht ca cc sai lch v t c iu chnh g cn phi thc hin cho cc giai on kim ton khc khng. S sai lch m do nhng hnh ng c (gian ln) cn c ch nhiu hn so vi nhng sai lch do nng lc yu km, hiu sai hng dn hoc thiu thn trng. a ra kt lun chung: Trong kt lun v vic ng dng ly mu thng k trong thc hin th nghim kim sot, kim ton vin so snh t l sai lch c th chp nhn c vi t l sai lch cao nht theo tnh ton. Nu t l sai lch cao nht theo tnh ton thp hn t l sai lch chp nhn c, kim ton vin a ra kt lun l c th tin tng vo da vo h thng kim sot. Nu t l sai lch cao nht theo tnh ton ln hn t l sai lch chp nhn c, kim ton vin phi kt lun l h thng kim sot ang hot ng thp hn mc c th chp nhn c (khng th da vo h thng kim sot). Tuy nhin, kt lun cui cng v ri ro kim sot i vi h thng k ton s c kim tra da vo nhng nh gi mang tnh chuyn nghip ca cc kim ton vin t kt qu chn mu v nhng th nghim kim sot c lin quan nh thm vn hoc quan st. Nu kim ton vin kt lun rng bng chng ny cng c cho mc ri ro kim sot theo k hoch th cc th nghim c bn khng cn c bt c s thay i no. Mt khc, nu ri ro kim sot theo k hoch khng
113

c b tr t kt qu chn mu v nhng th nghim kim sot khc th kim ton vin nn: (1) Th hin cc th nghim i vi nhng th tc kim sot c khc; hoc (2) Tng mc nh gi ri ro kim sot v c th thay i ni dung, m rng hoc xem xt thi im thc hin cc th nghim c bn. Bng sau ch ra nhng ri ro ca kim ton vin khi nh gi bng chng chn mu i vi mc ri ro kim sot theo k hoch. Nu bng chng ny cng c cho mc ri ro kim sot theo k hoch v h thng kim sot ni b l ng tin cy th kim ton vin thc hin mt quyt nh ng n. Tng t, nu bng chng ny khng b sung cho mc ri ro kim sot theo k hoch v h thng kim sot ni b l khng ng tin cy th mt quyt nh ng n c thc hin. Quyt nh ca kim ton vin da trn vn v bng chng Cng c mc ri ro kim sot theo k hoch Khng b tr cho mc ri ro kim sot theo k hoch Bo co trung thc v h thng kim sot ni b ng tin cy Quyt nh ng n Ri ro ca vic nh gi ri ro kim sot qu cao Khng ng tin cy Ri ro ca vic nh gi ri ro kim sot qu thp Quyt nh ng n

Nu bng chng khng nh v mc ri ro kim sot theo k hoch v h thng kim sot ni b l khng ng tin cy, kim ton vin s nh gi mc ri ro kim sot qu thp v qu l thuc vo h thng kim sot ni b. Kt qu ny lm cho ki m ton vin d kin ri ro pht hin qu co v dn ti quyt nh thu thp s lng t bng chng kim ton t cc th nghim c bn. V vy, ri ro i vi kim ton vin l kh nng nhng thng tin sai lch trng yu c th khng c pht hin s tng ln trn bo co ti chnh. Nu iu ny xy ra, kim ton vin c th b kin ra to. Nu bng chng khng khng nh mc ri ro kim sot theo k hoch v h thng kim sot ni b ng tin cy, kim ton vin s khng c tin

114

cy vo h thng kim sot ni b v ri ro pht hin s c d kin mc qu thp. V vy, s lng ln bng chng kim ton s c thu thp bng cc th nghim c bn. iu ny thng dn ti vt qu phm vi kim ton v lm cho cuc kim ton khng hiu qu. Bc 10: Dn chng bng ti liu v trnh t ly mu kim ton Khi kt thc, kim ton vin s dn chng tt c cc kha cnh quan trng ca cc bc trc trong h s kim ton. 5.4. CHN MU THEO N V TIN T 5.4.1. Khi nim, c im - n v mu c chuyn ho t n v hin vt (ca cc khon mc, cc ho n, ti sn cc loi) k c n v t nhin nh VN, USD - Qun th mu l s tin cng dn (lu k) ca i tng kim ton v n v mu l tng n v tin t c th (VN, USD) - Chn mu theo n v tin t cng s dng k thut chn mu ph bin: Bng s ngu nhin, chng trnh vi tnh hoc phng php chn mu h thng. 5.4.2. Cc phng php chn mu theo n v tin t a. Chn mu theo n v tin t da trn bng s ngu nhin Bc 01 n bc 04 ging nh chn mu theo n v hin vt, tr n v mu trong trng hp ny l s tin cng dn. - Bc 01: nh lng i tng kim ton + Xc nh s tin cng dn lu k + nh dng cc phn t - Bc 02: Xc nh quan h (bao nhiu ch s: 2 hoc 3, 4, 5) - Bc 03: Xc nh l trnh hay hng s dng bng - Bc 04: Xc nh im xut pht mt cch ngu nhin + La chn s ngu nhin trong bng s ngu nhin + Xc s lu k v s ngu nhin. Xc nh s lu k, c th la nh chn mt trong hai cch theo thng l quc t:

115

Cch 1: Xc nh s lu k c gi tr gn hn ti s ngu nhin Cch 2: La chn s lu k c gi tr ln hn s ngu nhin + i chiu tm kt qu V d: Gi s cn chn 5 khon mc kim ton s d cc khon phi tr ca n v X vi 20 khon mc c s d c th v c cng dn trong bng sau: Bng 01: S d cc TK phi tr ca n v X c cng dn (VT: 1.000.000 ng)
S th t S d ti khon (trn s) S tin cng dn S th t S d ti khon (trn s) S tin cng dn

01 02 03 04 05 06 07 08 09 10

234 16 750 20 280 70 80 50 375 125

234 250 1000 1020 1300 1370 1450 1500 1875 2000

11 12 13 14 15 16 17 18 19 20

214 326 110 417 33 122 518 160 75 635

2214 2540 2650 3067 3100 3222 3740 3900 3975 4610

Bi gii: - Bc 01: Xc nh s tin lu k: 234 n 4610 triu ng - Bc 02: Xc nh quan h: Ly 4 ch s u trong cc con s ca bng s ngu nhin - Bc 03: Xc nh l trnh: Xui t trn xung, t tri sang phi - Bc 04: im xut pht l hng 1000 ct 01 + La chn s ngu nhin: 3703, 2514, 4005, 3095, 0445 + Xc nh s lu k
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Cch 01: La chn s lu k c gi tr ln hn s ngu nhin S ngu nhin: 0445, 2514, 3095, 3703, 4005 S lu k c chn: 1000 > 0445 => Chn 1000 2540 > 2514 => Chn 2540 3100 > 3095 => Chn 3100 3740 > 3703 => Chn 3740 4610 > 4005 => Chn 4610 Cch 02: La chn s lu k c gi tr nh hn s ngu nhin S ngu nhin: 0445, 2514, 3095, 3703, 4005 S lu k c chn: 0250 < 0445 => Chn 250 2214 < 2514 => Chn 2214 3067 < 3095 => Chn 3067 3222 < 3703 => Chn 3222 3975 < 4005 => Chn 3975 Nu chn theo cch 01 cc s d cn kim ton s gm: S th t 3 12 15 17 20 S d TK 750 326 33 518 635 S tin lu k 1000 2540 3100 3740 4610 S ngu nhin 0445 2514 3095 3703 4005

Qua kt qu kim ton cho ta thy cc phn t c chn vo mu thng ri co cc khon mc c s tin ln. b. Chn mu h thng theo n v tin t

117

Chn mu h thng theo n v tin t cng c trnh t ging nh phng php ny trong ch mu theo n v hin vt ngoi tr khong cch n mu cng c tinh theo tin t - Tnh khong cch mu: K = S tin cng dn max S tin cng dn min ( ) S lng mu chn (n)

- Tm s ngu nhin: tho mn iu kin: +K = +K = +K =

-1

+K

- Tm s tin cng dn (s tin lu k) tng ng vi m theo nguyn tc sau: + Ly s tin lu k c khong cch gn hn vi m + Ly s tin lu k c gi tr ln hn m V d 1.1: (Tip v d 1) - Khong cch mu: 4610 - 234 K= 5 K= 234 875 234 + 875 - Tm s ngu nhin tho mn iu kin: Vy ly = 250 th cc s ngu nhin tip theo ln lt l: = + K = 250 + 875 = 1125 = + K = 1125 + 875 = 2000 = + K = 2000 + 875 = 2875 = + K = 2875 + 875 = 3750
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- Xc nh s tin cng dn (s tin lu k) theo cch ly s tin cng dn (s tin lu k) ln hn gn nht gi tr m. Khi ta c bng cc s d cn kim ton s gm: (VT: Triu ng) S th t 3 5 11 14 18 S d TK 750 280 214 417 160 S tin lu k 1000 1300 2214 3067 3900 S ngu nhin 250 1125 2000 2875 3750

u im: Khc vi chn mu theo n v t nhin, chn mu theo n v tin t ch ti quy m (mt biu hin ca tnh trng yu) nn khc phc c nhiu nhc im ca phng php ny trong chn mu theo n v hin vt. Do vy, trong chn mu phng php chn mu theo n v tin t c ng dng kh rng ri. Nhc im: i vi cch chn mu theo h thng th tnh i din b n nh bi s u tin. Kt qu chn mu theo n v tin t da theo bng s ngu nhin cho thy cc mu c chn thng l nhng khon mc c s d ln, c bit l trong trng hp c bc nhy t bin v mt lng (s tin). V vy trong trng hp cc khon mc trong qun th c tnh cht ging nhau (V d: Tin mt, hng tn kho, tin thu bn hng) th cc mu chn c tnh i din cao tp trung vo nhng khon mc trng yu. Ngc li, trong trng hp cc khon mc khng ng nht v tnh trng yu biu hin qua s tin (V d: Cc khon mc trong bng cn i ti sn) chn mu theo n v tin t khng pht huy c tnh u vit ni trn.

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CHNG 6

TRNH T KIM TON

6.1. MC TIU V TRNH T CNG TC KIM TON - Cc yu t kim ton: cc phng php kim ton, lc lng kim ton, v iu kin vt cht. Bn cnh kim ton bao gm chc nng xc minh v by t kin v cc yu t ca xc minh chnh l cc phng php kim ton c th. Cc yu t ny phi c kt hp, lin kt vi nhau theo mt trnh t nht nh trong mi cuc kim ton. - Mc tiu: Mc tiu ca t chc cng tc kim ton l hng ti vic to ra mi lin h khoa hc v ngh thut cc cc yu t kim to n, cc phng php k thut kim ton dng xc minh v by t kin v i tng kim ton. K c s kt hp cc yu t mt cch ph hp vi tng loi hnh kim ton, i tng kim ton c th mi khch th kim ton xc nh l c mt ngh thut v t s em li hiu qu kim ton khc nhau. V d: Vi cc nghip v c th: Kim ton phi i t c th n tng qut. Nn phng th kt hp cc phng php kim ton thng bt u t c i chiu iu tra sau n kim tra cn i. C th vi mt nghip v kinh t pht sinh trc tin kim ton vin c th xem xt cc chng t phn nh nghip v kinh t pht sinh c y , hp l v hp l hay khng tip kim ton vin c th xem nghip v kinh t c c phn nh y , chnh xc trong s sch k ton hay khng tip theo kim ton vin s tin hnh i chiu gia cc s sch k ton chi tit cng nh s k ton tng hp, v bng khai ti chnh. Nh vy c th ni i vi cc nghip v kinh t th trnh t kim ton ni chung l ph hp vi trnh t k ton. Nhng vi cc bng khai ti chnh: Kim ton thng i t tng qut n c th. Tc l bt u bng kim ton cn i tng qut, sau i chiu cc khon mc trn bng khai ti chnh vi cc

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khon mc tng ng trn cc s sch k ton sau c th iu tra hoc kim k hay th nghim nu cn thit. Nh vy trnh t kim ton bo co ti chnh ngc vi trnh t k ton. Tuy nhin, c nhiu loi nghip v kinh t khc nhau (nh nghip v lin quan n tin mt, hay lin quan n hng tn kho, hay TSC ) k c cc bng khai ti chnh trong mi ln kim ton vi khch th kim ton l khc nhau chng c im cng nh v tr khc nhau trong cng tc k ton ca c n v do vy phm vi kim ton chung v trnh t kim ton cng nh vic s dng cc phng php kim ton phi ht sc linh hot, sng to vi mc tiu m bo hiu qu kim ton. Hay vi cc loi hnh kim ton nh nc, kim ton c lp hay kim ton ni b th vi yu cu nhim v khc nhau do vy trnh t cng nh vic s dng cc phng php kim ton cng c s khc nhau. Tuy nhin d trnh ca bn thn cng tc kim ton khc nhau song t trong mi trng hp, t chc kim ton u phi c thc hin theo mt quy trnh chung vi 3 bc nh sau: - Trnh t t chc cng tc kim ton Bc 1: Chun b kim ton Bc 2: Thc hnh kim ton Bc 3: Kt thc kim ton thc hin qui trnh kim ton vi 3 bc c bn nu trn, cuc kim ton phi c y cc yu t sau: - Ch th kim ton - Khch th kim ton - Mc tiu v phm vi kim ton - i tng kim ton - Phng php p dng trong kim ton v c s php l thc hin kim ton - Thi hn kim ton
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6.2. CHUN B KIM TON - Chun b kim ton bao gm tt c nhng cng vic khc nhau to c c s php l, k hoch kim ton c th v iu kin vt cht cho cng tc kim ton. y l bc cng vic c ngha quyt nh cht lng cuc kim ton. c bit Vit Nam cng tc kim ton cn mi m, cc vn bn php l cha y v phn tn nn phi c bit ch n bc chun b kim ton. Trong bc chun b kim ton c th chia lm 2 khu nh sau: - Chun b lp k hoch kim ton - Lp k hoch kim ton. 6.2.1. Chun b lp k hoch kim ton * Xc nh mc tiu v phm vi kim ton: Trc khi lp k hoch kim ton, cng vic trc tin ca bt k cuc kim ton no cng l phi xc nh r mc tiu kim ton v phm vi kim ton. + Mc tiu kim ton l ch cn t ti ng thi l thc o kt qu kim ton cho mi cuc kim ton c th. Mc tiu chung ca kim ton phi gn cht vi mc tiu, yu cu ca qun l. V vy, mc tiu ca kim ton phi tu thuc vo quan h gia ch th vi khch th kim ton, tu thuc vo loi hnh kim ton. Theo quan h gia ch th v khch th kim ton: Mc tiu kim ton l khc nhau gia 3 loi kim ton (kim ton nh nc, kim ton c lp, kim ton ni b) cho d thc hin cng mt khch th kim ton v chng c lnh vc v phm vi hot ng khc nhau, yu cu php l khc nhau. Nhng cng mt ch th kim ton nhng mc tiu kim ton c th khc nhau tu thuc vo quan h gia khch th kim ton vi ch th kim ton: c th l khch th trc tip hay gin tip, c hay mi v c th tu thuc vo yu cu, nhim v c th ca cng tc qun l. Theo quan h vi loi hnh kim ton:

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Kim ton bo co ti chnh: Mc tiu l xc minh tnh trung thc v hp php ca bng khai ti chnh. Kim ton nghip v: Mc tiu l bo v ti sn, xc minh nhim v ti chnh k ton. Kim ton tun th: Mc tiu l nh gi chp hnh cc quy tc, ch lt php. Cng trong quan h vi loi hnh kim ton cn phn bit mc tiu kim ton trong: Kim ton thng xuyn: Mc tiu l hng ti to lp n np ti chnh k ton. Kim ton t xut: Thng l gn vi cc v vic c x l hay nghin cu, gii p mt vn c th no . Kim ton nh k: Vi mc tiu l thng xuyn gn kt vi nhng kt lun, nh gi tng qut cc vn theo yu cu qun l chung. Tm li: Xc nh mc tiu kim ton l xc nh kim ton ci g? (bo co ti chnh, d ton ti chnh, quyt ton xy dng c bn hay vic chp hnh lut thu), kim ton phc v cho ai? (Hi ng qun tr, ban gim c hay bn th 3). Ngoi ra cn c th xc nh thm mc tiu ph (nu c). nh hng v nh gi c kt qu, mc tiu ca mt cuc kim ton phi c c th v chnh xc. y l yu cu u tin i vi cng vic chun b kim ton. + Phm vi kim ton: L s gii hn v khng gian v thi gian ca i tng kim ton. Phm vi kim ton thng c xc nh ng thi vi mc tiu kim ton v l mt hng c th ho mc tiu ny. Vi mt khch th kim ton cn xc nh r phm vi kim ton l mt nm ti chnh hay nhiu nm ti chnh, kim ton ton din (bng cn i ti sn hay ton b cc bng khai ti chnh), tt c cc loi nghip v hay ch mt s lnh vc chuyn bit (tin mt, kho, th lao hay thanh ton lng), cng vi vic c th ho v i tng phi c th ho v khong thi gian thuc phm vi

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kim ton (thng, qu, nm no) c th phi xem xt phm vi kim ton trong c quan h vi thi k trc c lin quan. Nh vy, khu chun b lp k hoch kim ton xc nh c cc yu t chnh ca cuc kim ton l: ch th kim ton, khch th kim ton, mc tiu v phm vi ca cuc kim ton, c s php l thc hin cuc kim ton v thi hn ca cuc kim ton. y l iu kin tin quyt tin hnh cuc kim ton. * B tr nhn s ca t (nhm) kim ton v chun b cc phng tin lm vic c bn La chn s lng kim ton vin c kh nng kim ton, nu khng c th thu chuyn gia bn ngoi. c bit l ch nh ngi ph trch cuc kim ton, phi l ngi c trnh tng xng vi mc tiu, phm vi v tinh thn ca cuc kim ton. Cng vic ny c th tin hnh ng thi vi vic xy dng mc tiu c th song cn thc hin trc khi thu thp thng tin, c bit l vic lm quen vi i tng, khch th kim ton. Trnh thay i kim ton vin khi tin hnh cng vic kim ton v s lm gim tin cng vic. Cng vi vic b tr nhn s cn chun b cc thit b v iu kin vt cht km theo nh phng tin tnh ton v kim tra thch ng vi c im t chc k ton, phng tin kim k thch ng vi tng loi sn phm, hng ho, vt t, ti sn * Thu thp thng tin c s: - bc chun b kim ton th thu thp thng tin ch hng ti vic a ra cc bc quyt nh v kim ton (k c lp k hoch kim ton) m cha t ra mc ch l thu thp bng chng kim ton cho kt lun kim ton. - Cc thng tin cn quan tm trong bc cng vic ny bao gm nhng vn c bn nht v c im v tnh hnh hot ng ca khch th kim ton nh: + Quy m, phm vi v chc nng hot ng ch yu ca n v. + Truyn thng v tn nhim ca n v.
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+ Mi trng hot ng, iu kin hin ti v kh nng pht trin ca n v. + T chc sn xut kinh doanh v nhng quy trnh cng ngh ch yu ca n v. + Tnh trng ti chnh v nhng mi quan h kinh t ch yu ca n v. + T chc qun l kinh doanh, trnh v nng lc ca nhng ngi iu hnh chnh ca n v. + T chc b my k ton v cng tc k ton, ti chnh, thng k. + T chc hot ng kim sot ni b. + Nhng thun li, kh khn ch yu trong sn xut kinh doanh, trong qu n l v k ton. + Nhng ch , chun mc c lin quan - thu thp nhng thng tin trn kim ton vin cn phi tip xc vi khch hng, tho lun trc tip vi cc nh qun l v cn b nghip v ca n v, v cn tn dng ti a ngun ti liu c nh: + Cc ngh quyt c lin quan n hot ng ca n v c kim ton, cc quy nh ni b ca n v. + Cc chng trnh k hoch, d ton, d bo c lin quan. + Cc bin bn ca hi ngh ban gim c, hi ngh c ng, v cc hi ngh quan trng khc. + Cc bo co ti chnh, bo co k ton ni b nm nay v nm trc. + Cc bo co kim ton ln trc, cc bin bn kim k hoc bin bn x l cc v vic xy ra trong k kim ton. + Cc c ch chnh sch v tnh hnh kinh t x hi, nh hng ca n n hot ng kinh doanh ca n v Cc tp ch chuyn ngnh, thng tin t bo ch v nhng phng tin thng tin i chng khc. - Trong trng hp ngun thng tin cha cn tin hnh kho st iu tra b sung, v thu thp thng tin t cc bn c quan h vi n v c kim ton song cng mc khi qut phc v cho vic lp k hoch kim ton.
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Nhng cng vic thc hin trong khu ny, c bit l ngun thng tin thu thp c l c s kim ton vin tin hnh lp k hoch kim ton. 6.2.2. Lp k hoch kim ton (Theo chun mc kim ton Vit Nam s 300 lp k hoch kim ton ban hnh theo quyt nh s 143/2001/Q-BTC ngy 21/12/2001 ca B trng B ti chnh) K hoch kim ton l qu trnh cn i tch cc gia nhu cu v ngun lc c, n c ngha quan trng, chi phi cht lng v hiu qu ca cuc kim ton. Khi lp k hoch kim ton vin cn da vo quy m v phc tp ca cuc kim ton, kinh nghim ca kim ton vin, s hiu bit ca kim ton vin v n v c kim ton v ngun lc ca mnh. Nhim v ca lp k hoch kim ton l xc nh nhng cng vic c th phi lm, trn c s lng ho v quy m tng vic v xc nh thi gian kim ton tng ng; xc nh s lng, c cu, cht lng ngi v phng tin tng ng vi khi lng cng vic . Ngoi ra cn xc nh kinh ph cn thit cho cuc kim ton. Lp k hoch kim ton bao gm 3 b phn sau: - Lp k hoch kim ton chin lc. - Lp k hoch kim ton tng th. - Son tho chng trnh kim ton. * Lp k hoch kim ton chin lc - K hoch chin lc (General Strategy) v kim ton c th hiu l nhng nh hng c bn cho cuc kim ton (v mc tiu, phm vi, phng php, khi lng cng vic v thi gian kim ton,). K hoch chin lc cng l mt cn c cho vic lp k hoch chi tit v son tho chng trnh kim ton. - Theo chun mc kim ton Vit Nam s 300 Lp k hoch kim ton: K hoch chin lc l nh hng c bn, ni dung trng tm v phng php
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tip cn chung ca cuc kim ton do cp ch o vch ra da trn hiu bit v tnh hnh hot ng v mi trng kinh doanh ca n v c kim ton v phi c lp cho cc cuc kim ton ln v quy m, tnh cht phc tp, a bng rng hoc kim ton cho nhiu nm (ch khng phi cho tt c cc cuc kim ton). - K hoch chin lc thng bao gm cc ni dung ch yu nh sau: + Tng hp thng tin v tnh hnh hot ng kinh doanh ca khch hng (nh: Lnh vc hot ng, loi hnh doanh nghip, cng ngh sn xut, t chc hot ng kinh doanh, t chc b my qun l). + Tng hp cc thng tin v nhng vn quan trng c lin quan n Bo co ti chnh nh: Ch v chun mc k ton p dng; yu cu v lp, np Bo co ti chnh v quyn hn ca n v. + Xc nh nhng loi nghip v, nhng b phn thng tin ca n v c kh nng ri ro ch yu v nh hng ca n n Bo co ti chnh (nh gi s b v ri ro tim tng v ri ro kim sot). + Xc cc mc tiu kim ton trng tm v phng php tip cn nh kim ton. + D kin nhm trng nhm kim ton, lc lng nhn s tham gia; xc nh nhu cu v h tr ca cc chuyn gia v d kin v s tham kho, mi tham d. + D kin v thi gian thc hin (thi im bt u v thi gian cho cuc kim ton). Cng vic lp k hoch chin lc thng do ngi ph trch cuc kim ton m nhn (c khi cn gi l kim ton vin chnh). Cng c th cng vic ny cn c s hoch nh bi cp ch o cao hn (ch nhim kim ton). * Lp k hoch kim ton tng th - K hoch kim ton tng th (Overall Audit Plan) c lp cho mi cuc kim ton v da trn chin lc kim ton (nu c). K hoch kim ton tng th phi trnh by c phm vi d kin v cch thc tin hnh cng vic
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kim ton. Cc ni dung ny va y li va phi chi tit lm c s cho vic xy dng chng trnh kim ton c th. - K hoch kim ton tng th l vic c th ho k hoch chin lc v phng php tip cn chi tit v ni dung, lch trnh v phm vi d kin ca cc th tc kim ton. Mc tiu ca vic lp k hoch kim ton tng th l c th thc hin cng vic kim ton mt cch c hiu qu v theo ng thi gian d kin. - Hnh thc v ni dung ca k hoch kim ton tng th cng thay i tu theo quy m ca n v c kim ton, tnh cht phc tp ca cng vic kim ton, phn php v k thut kim ton c th m kim ton vin s s dng. - Nhng vn ch yu kim ton vin phi xem xt v trnh by trong k hoch kim ton tng th gm: + Hiu bit v hot ng ca n v c kim ton: Lnh vc hot ng; Kt qu ti chnh v ngha v cung cp thng tin; B my qun l v nng lc ca Ban gim c; Tnh hnh chung v kinh t v c im ca lnh vc kinh doanh c tc dng n n v c kim ton + Hiu bit v h thng k ton v h thng kim sot ni b ca n v c kim ton: Nh cc chnh sch k ton m n v c kim ton p dng v nhng thay i trong cc chnh sch ; nh hng ca cc chnh sch mi v k ton v kim ton; T chc v hot ng ca h thng k ton v h thng kim sot ni b; Nhng im quan trng cn c ch trong hot ng ca hai h thng ny + Cc thng tin v cc kha cnh khc c lin quan : Nh kh nng lin tc hot ng ca n v, nhng vn c bit cn phi quan tm nh s hin hu ca cc bn c lin quan, iu khon ca hp ng kim ton v nhng trch nhim php l khc Trn c s nhng thng tin, ti liu thu thp c, kim ton vin tin hnh phn tch, nh gi v cc kha cnh ch yu nh:
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+ nh gi ri ro tim tng, ri ro kim sot lin quan n tng loi thng tin ti chnh, ng b phn ca Bo co ti chnh; xc nhng vng kim t nh ton trng yu. + Xc nh mc trng yu cho tng mc tiu kim ton. + Xt on cc kh nng c nhng sai phm trng yu (theo kinh nghim t nhng ln kim ton trc v t nhng gian ln, sai st ph bin). + Xc nh cc nghip v v s kin k ton phc tp, bao gm c nhng c tnh k ton. T kt qu phn tch, nh gi v xt on trn, kim ton vin s hoch nh ni dung, lch trnh v phm vi cc th tc kim ton i vi tng loi thng tin, tng b phn trn Bo co ti chnh. Ni dung kim ton th hin rng cn phi kim ton nhng b phn no, cho nhng c s dn liu g v trng tm vo u. Lch trnh kim ton phi ch ra thi im tin hnh v thi gian hon thnh cc th tc kim ton cng nh s phi hp gia cc th tc, cc cng vic kim ton. Cc th tc kim ton m kim ton vin d nh cng phi c a ra c th trong kim ton i vi tng b phn ca Bo co ti chnh. Vic lp k hoch tng th cng bao gm c d kin v nhn s, k c s tham gia c chuyn gia thuc cc lnh vc khc, s lng n v trc thuc a phi kim ton, s tham gia ca cc kim ton vin khc trong cng vic kim ton nhng n v cp di, nh cc cng ty con, cc chi nhnh v cc n v trc thuc. K hoch kim ton tng th lm cn c cho thc hin k hoch (thc hin cc kho st kim sot v kho st c bn). K hoch kim ton tng th cng l s s son tho chng trnh kim ton c th cho tng ti khon hay tng thng tin ti chnh. * Xy dng chng trnh kim ton - Chng trnh kim ton (Audit Program) l ton b nhng ch dn cho kim ton vin v tr l kim ton tham gia vo cng vic kim ton v l phng tin ghi chp theo di, kim tra tnh hnh thc hin kim ton.
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- Chng trnh kim ton phi c lp v thc hin cho mi cuc kim ton. Chng trnh kim ton c son tho thng bao gm: Mc tiu c th kim ton i vi tng ti khon (hay thng tin ti chnh); cc ch dn v cc bc cng vic, cc th tc kim ton, k thut kim ton c th cn p dng trong tng bc cng vic, thi gian bt u v thi gian hon thnh; phm vi ca cc th tc kim ton; s phi hp gia cc tr l kim ton; nhng ti liu, thng tin cn thu thp lm bng chng kim ton - Mi mt ti khon hay thng tin ti chnh c v tr v c im khng ging nhau, nn chng trnh kim ton c lp ra cho chng khng ging nhau. son tho c chng trnh kim ton cho tng ti khon (hay thng tin ti chnh), kim ton vin c phn cng cn thu thp thm nhng thng tin chi tit v ti khon (hay thng tin ti chnh) cn kim ton. Chng trnh kim ton i vi tng ti khon (hay thng tin ti chnh) cng c th hin trn vn bn lm cn c thc hin v lm ti liu lu vo h s kim ton. Vic lp k hoch kim ton cho cuc kim ton ni chung, kim ton vin cn thit tham kho v trao i vi cc nh qun l n v c kim ton cng c s hiu bit v c s phi hp cn thit trong qu trnh trin khai cng vic kim ton. Trong qu trnh kim ton nu c nhng tnh hung mi ny sinh hoc c nhng kt qu ngoi d kin ca cc th tc kim ton, k hoch kim ton tng th v chng trnh kim ton cn c sa i, b sung cho ph hp. Cc cuc kim ton khc nhau c i tng kim ton, mc tiu ca kim ton khc nhau cho nn i dung c th v k hoch kim ton cng khng n ging nhau. 6.3. THC HNH KIM TON * Thc hnh kim ton l qu trnh thc hin ng b cc cng vic n nh trong k hoch, chng trnh kim ton chnh l qu trnh tin hnh cc th nghim kim sot v cc th nghim c bn nhm thu thp bng chng cho vic xt on, nh gi i tng kim ton.
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* Khi th c hnh kim ton th kim ton vin cn phi t un th cc nguyn tc sau: - Th nht: Kim ton vin phi tuyt i tun th chng trnh kim ton c xy dng. Trong mi trng hp, kim ton vin khng c t thay i chng trnh. - Th hai: Trong qu trnh kim ton, kim ton vin phi thng xuyn ghi chp nh ng pht gic, nhng nhn nh v cc nghip v, con s cc s kin nhm tch lu bng chng, nhn nh cho nhng kt lun kim ton v loi tr nhng n tng, nhn xt ban u khng chnh xc v nghip v, cc s kin thuc i tng kim ton. - Th ba: nh k tng hp kt qu kim ton (trn cc bng tng hp) nhn r mc thc hin so vi khi lng cng vic chung. Thng thng cch tng hp r nht l dng cc bng k chnh lch hoc bng k xc minh. Bng k chnh lch Chng t S Ngy Din gii S tin S sch Thc t Chnh lch Ghi ch mc sai phm

Bng k xc minh Chng t S Ngy Din gii S tin i tng xc minh Trc tip Gin tip Ghi ch mc sai phm

- Th t: Mi iu chnh v ni dung, phm vi, trnh t kim ton, u phi c kin thng nht ca ngi ph trch chung cng vic kim ton (khch hng) nu c. Mc php l ca nhng iu chnh ny phi tng ng vi tnh php l trong lnh kim ton hoc hp ng kim ton. Thc hnh kim ton din ra theo cc chu trnh nghip v hoc cc phn hnh kim ton vi cc trnh t khc nhau, phng php p dng c th khc
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nhau v hng ti nhng mc tiu khng ging nhau tu thuc vo quan h ch th khch th kim ton, tu thuc vo loi hnh kim ton tin hnh v c im ca cc i tng kim ton c th (s nghin cu r hn trong kim ton nghip v). 6.4. KT THC KIM TON * Ni dung: kt thc kim ton, kim ton vin cn: - a ra kt lun kim ton v lp bo c o hoc bin bn kim ton. Ni dung v hnh th c th ca kt lun hay bo co kim ton rt a dng tu c thuc vo mc tiu, phm vi hay loi hnh kim ton. - Hon thnh h s kim ton. - Gii quyt cc pht sinh sau khi a ra kt lun kim ton. * Kt lun kim ton l s khi qut kt qu thc hin cc chc nng kim ton trong tng cuc kim ton c th. Kt lun kim ton phi bo m 2 yu cu: - Yu cu v ni dung: Kt lun kim ton phi ph hp, y . + S ph hp ca kt lun kim ton l s nht qun gia kt lun nu ra vi mc tiu kim ton ( nu trong k hoch, hp ng hay lnh kim ton) + S y ca kt lun l s bao hm ton b yu cu, phm vi kim ton xc nh hoc iu chnh (nu c). - Yu cu v tnh php l: Kt lun kim ton i hi nhng bng chng tng xng theo yu cu ca cc quy ch, chun mc v lut php hin hnh, ng thi phi chun xc trong t ng v vn phm. Chng hn, kt lun kim ton khng c dng cc cm t ni chung l hay tng i l Bo co hoc bin bn kim ton l hnh thc biu hin cc chc nng kim ton v th hin kt lun kim ton. - Bin bn kim ton: Thng c s dng trong kim ton ni b, kim ton nh nc hoc trong tng phn kim ton bo co ti chnh (bin bn kim tra ti sn, bin bn xc minh ti liu hay s vic). Bin bn kim ton thng c nhng yu t c bn sau:
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+ Khi qut l do (mc tiu) kim ton. + Nu c th c cu, chc trch ca nhng ngi tham gia. + Khi qut qu trnh ki ton c bit nh ng din bin khng bnh m thng. + Tng hp kt qu kim ton. + Kt lun kim ton (km theo cc bng chng kim ton) + Nu kin ngh. + Ghi r thi gian lp bin bn. + Tn v ch k ca nhng ngi ph trch. - Bo co kim ton: (Chun mc kim ton Vit Nam s 700 Bo co kim ton) Bo co kim ton l hnh thc biu hin chc nng xc minh, phc v yu cu ca nhng ngi quan tm c th, l vn bn c kim ton vin lp trnh by kin ca mnh v thc trng ti chnh c kim ton, l sn phm cui cng ca cng tc xc minh v c vai tr quan trng. Ni dung c bn ca mt bo co cng cn c nhng yu t c bn: + Ni gi. + i tng kim ton. + C s thc hin kim ton (chun mc k ton v chun mc kim ton c p dng). + Cng vic kim ton vin lm. + Kt lun kim ton. + Ni lp v ngy lp bo co. + Ch k ca kim ton vin. Cn c vo kt qu kim ton, kim ton vin a ra mt trong cc loi kin v bo co ti chnh phn nh trong bo co kim ton ti chnh nh sau: 1. kin chp nhn ton phn Bo co ki m ton a ra kin chp nhn ton phn c trnh by trong trng hp kim ton vin v cng ty kim ton cho rng bo co ti chnh phn nh trung thc v hp trn cc kha cnh trng yu tnh hnh ti
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chnh ca n v c kim ton v ph hp vi chun mc ch k ton Vit Nam hin hnh. V d: Trong bo co kim ton c th a ra kin chp nhn ton phn nh sau: "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 cng ty ABC ti ngy 31/12/X. Cng nh kt qu kinh doanh v cc lung lu chuyn tin t trong nm ti chnh kt thc ngy 31/12/X, ph hp vi chun mc v ch k ton Vit Nam v cc quy nh php l c lin quan" Lu : + kin chp nhn ton phn khng c ngha l Bo co ti chnh c kim ton l hon ton ng, m c th c nhng sai st nhng sai st l khng trng yu. + Cng c th l Bo co ti chnh c nhng sai st nhng c kim ton vin pht hin v n v iu chnh theo kin ca kim ton vin. 2. kin chp nhn tng phn kin chp nhn tng phn c a ra trong trng hp kim ton vin cho rng khng th chp nhn ton b, v nhng phn khng chp nhn do khng ng vi khch hng hoc do cng vic kim ton b gii hn, v cc phn ny khng nh hng ti cc phn c kim ton v c chp nhn. Phm vi kim ton b gii hn: Do khch hng p t: Trong trng hp hp ng kim ton khng cho php kim ton vin thc hin mt s th tc kim ton cn thit. Do hon cnh thc t: Ti liu khng y , kim ton vin khng th thc hin cc th tc kim ton cn thit. C 2 dng: + kin tu thuc c a ra khi c cc s kin c th xy ra trong tng lai nm ngoi s kim sot ca kim ton vin i hi ngi c bo co ti chnh phi lu . (V d khi kim ton mt cng ty m c nh kho b chy th

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cng ty B him l bn kim tra v a ra kt qu, nhng kim ton vin o khng th chc chn c kt qu ny l hon ton chnh xc) + kin ngoi tr: Ngoi tr nhng nh hng ca nhng vn khng c chp nhn th bo co ti chnh phn nh trung thc v hp l trn cc kha cnh trng yu. kin ngoi tr ch yu l do s bt ng vi ban gim c (khch hng). 3. kin t chi c a ra trong trng hp phm vi kim ton b gii hn hoc thiu thng tin lin quan n mt s lng ln cc khon mc n mc m kim ton vin khng th thu thp y v thch hp cc bng chng kim ton c th a ra kin V d: Theo kin ca chng ti, v cc l do nu trn, chng ti khng th a ra kin v bo co ti chnh. 4. kin tri ngc (hay kin khng chp nhn) kin khng chp nhn (hoc ki n tri ngc) c a ra trong trng hp cc vn khng thng nht vi gim c l quan trng lin quan n mt s lng ln cc khon mc n mc m kim ton vin cho rng kin chp nhn tng phn l cha th hin tnh cht v mc sai st trng yu ca Bo co ti chnh bng mu cu: Theo kin ca chng ti, nh hng trng yu ca nhng vn nu trn, bo co ti chnh phn nh khng trung thc v khng hp l trn cc kha cnh trng yu. Km theo bo co kim ton c th c th qun l gi cho ngi qun l cung cp nhng thng tin v nhng khuyn cao m kim ton vin thy cn thit. Mc ch ca th qun l l gip n v c kim ton chn chnh cng tc qun l ti chnh, k ton, xy dng v hon thin h thng k ton v h thng kim sot ni b. Ni dung ca th qun l ch yu m t v tng s kin c th nh: thc trng v cng tc qun l ti chnh, k ton v h thng k ton, h thng kim
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sot ni b ca n v, kh nng ri ro, kin ngh ca kim ton vin v cng tc qun l i vi n v c kim ton. * Hon chnh h s kim ton Sau khi lp c bo co kim ton v th qun l, kim ton vin cn sp xp cc ti liu, giy t lin quan n cuc kim ton hon thin h s kim ton l c s gii quyt cc s vic pht sinh sau ngy k bo co kim ton (nu c) . * Gii quyt cc pht sinh sau khi a ra kt lun kim ton Cc s kin pht sinh sau ngy k bo co kim ton (nu c) s tun theo chun mc kim ton Vit Nam s 560 Cc s kin pht sinh sau ngy kho s k ton lp bo co ti chnh.

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