Chng 4: Gian ln & Sai st; Trng yu & Ri ro

1. Gian ln l g? Sai st l g? Gian ln v Sai st khc nhau c bn im g? 2. Ti sao Gian ln (GL) kh pht hin hn Sai st (SS)? 3. Cc nhn t nh hng n GL & SS l g? v chiu hng nh hng ca cc nhn t ny n GL, SS nh th no? 4. Cc s kin, nghip v bt thng c nh hng n GL, SS nh th no? Ti sao? 5. Khi pht hin GL, SS c nh hng trng yu n BC TC, KTV s lp BCKT dng chp nhn tng phn. ng hay sai? Gii thch. 6. Gian ln l g? Khi n v c kim ton p dng sai nguyn tc hay phng php k ton nhng khng bit l v tnh hay c , KTV cn lm g thm xc minh? 7. Trch nhim ca KTV v ca n v c kim ton trc v trong qu trnh kim ton? 8. Khi pht hin ra GL, SS th CV tip theo ca KTV l g? 9. KTV c lp khng yu cu n v c kim ton sa cha tt c mi sai st. Ti sao? 10. Vn dng khi nim GL, SS trong kim ton nh th no? 11. Th no l tnh trng yu trong kim ton? Trng yu c phi l nhng khon mc c bn, ch yu c s tin ln hay khng? 12. Th no l Ri ro pht hin? Nu cc nhn t nh hng v gii thch r nh hng ca tng nhn t n RRPH? 13. Th no l RRPH, RRKT? Khi no RRPH chuyn thnh RRKT? 14. Ti sao khi RRTT thp, RRKS thp KTV li d kin RRPH cao nht? 15. Sai phm c gi tr nh nhng vn c th c coi l sai phm trng yu. V sao? 16. Khi pht hin trong BCTC c GL, SS trng yu KTV lp ngay BCKT cha? V sao? 17. Ti sao ni: c im ca H thng k ton ca n v nh hng n mc RRTT? c im hot ng SXKD ca n v c nh hng n mc RRTT khng? V sao? 18. Mc RRTT & RRKS c trc tip nh hng n khi lng cng vic kim ton ca KTV c lp hay khng? 19. Ti sao trong khu lp k hoch, KTV phi d kin v mc RRPH? 20. C quan im cho rng bt k mt DN no c RRTT & RRKS cao th RRKT s cao. Quan im trn ng hay sai? 21. Trnh by mi quan h gia trng yu v ri ro trong kim ton. Ti sao nhng sai phm trng yu chp nhn c tng ln th RRKT cng gim i?

22. Trnh by mi quan h gia RRTT, RRKS vi cng vic kim ton ca KTV (phm vi kim ton, phng php kim ton & khi lng cng vic kim ton).