H THNG CHUN MC KIM TON VIT NAM

Chun mc kim ton !" #$%& T'(o )*i cc +,n )- +.i /(n 0u1n t'2 )3n +2
)45c kim ton
(Ban hnh km theo Thng t s 214/2012/TT-BTC
ngy 06 thng 12 nm 2012 ca B! T" ch#nh$

I6 7U8 9:NH CHUNG
;h<m +i = >?n@
1. Chun mc kim toan nay quy nh va hng dn trach nhim ca kim toan
vin % &oanh ngh"'( k")m ton (sa* +,y g-" . /k")m ton %"0n1$ trong vic trao
i cac vn lin quan n cuc kim toan bao cao tai chinh vi Ban quan tr
on v oc kim toan. Chun mc nay ap dung cho moi cuc kim toan bao cao
tai chinh, khng phu thuc vao quy m hay co cu b may quan tr ca on v oc
kim toan. Chun mc nay khng quy nh va hng dn vic kim toan vin %
&oanh ngh"'( k")m ton trao i vi Ban Giam c hoc ch so huu on v oc
kim toan, tru khi nhung ca nhn o u tham gia vao Ban quan tr on v oc
kim toan.
2. Chun mc nay ap dung cho kim toan bao cao tai chinh va co th oc ap dung
kim toan cac thng tin tai chinh qua khu vi s thay i cho phu hop vi tinh
hinh thc t khi Ban quan tr on v oc kim toan co trach nhim giam sat vic
lp va trinh bay cac thng tin o.
3. Do tm quan trong va hiu qua ca vic trao i thng tin 2 chiu trong qua trinh
kim toan, Chun mc kim toan nay a ra cac quy nh v ni dung cn trao i
giua kim toan vin vi Ban quan tr on v oc kim toan, ng thoi hng
dn mt s vn cu th cn trao i. Ngoai yu cu ca Chun mc nay, cac
chun mc kim toan khac cung quy nh va hng dn v mt s vn khac ma
kim toan vin cn trao i vi Ban quan tr on v oc kim toan (xem Phu luc
01). Chun mc kim toan Vit Nam s 265 cung quy nh va hng dn vic trao
i vi Ban quan tr on v v cac khim khuyt nghim trong trong kim soat ni
b ma kim toan vin phat hin oc trong qua trinh kim toan. Kim toan vin
con co th phai trao i thm cac vn b sung khac vi Ban quan tr on v oc
kim toan theo yu cu ca phap lut va cac quy nh co lin quan, theo thoa
thun vi on v hoc theo mt s yu cu khac t ra cho cuc kim toan, nh
hng dn ca t chuc ngh nghip. Chun mc nay khng han ch kim toan vin
trao i bt ky vn nao khac vi Ban quan tr on v oc kim toan (xem
hng dn tai oan A24 - A27 Chun mc nay).
V(i t'A cB( 0u t'Cnh t'(o )*i
4. Chun mc kim toan nay ch yu cp n vic trao i giua kim toan vin %
&oanh ngh"'( k")m ton vi Ban quan tr on v oc kim toan. Vic trao i 2
chiu hiu qua co vai tro quan trong trong vic h tro:
(a) Kim toan vin, &oanh ngh"'( k")m ton va Ban quan tr on v oc kim
toan hiu oc cac vn lin quan n qua trinh kim toan va tng cong
1
quan h h tro ln nhau trong cng vic. Mi quan h nay oc phat trin
trong khi kim toan vin % &oanh ngh"'( k")m ton vn am bao tinh c
lp, khach quan;
(b) Kim toan vin thc hin vic thu thp thng tin lin quan n cuc kim
toan tu Ban quan tr on v oc kim toan. Vi du, Ban quan tr on v oc
kim toan co th giup kim toan vin hiu v on v va mi trong kinh
doanh ca on v, nhn bit cac ngun cung cp bng chung kim toan phu
hop va cung cp thng tin v cac giao dch va s kin cu th;
(c) Ban quan tr on v oc kim toan hoan thanh trach nhim giam sat qua
trinh lp va trinh bay bao cao tai chinh, tu o giam thiu ri ro xay ra cac sai
sot trong yu i vi bao cao tai chinh.
5. Kim toan vin co trach nhim trao i vi Ban quan tr on v oc kim toan v
cac vn quan trong quy nh tai Chun mc nay. Ban Giam c on v oc
kim toan cung co trach nhim trao i vi Ban quan tr on v v nhung vn
quan tr cn quan tm. Vic trao i ca kim toan vin khng lam giam trach
nhim ca Ban Giam c. Vic Ban Giam c trao i vi Ban quan tr v cac vn
ma kim toan vin phai trao i khng lam giam trach nhim phai trao i
ca kim toan vin. Tuy nhin, qua trinh trao i ca Ban Giam c co th anh
hong n hinh thuc va thoi gian ca vic trao i giua kim toan vin va Ban
quan tr on v oc kim toan.
6. Theo yu cu ca cac chun mc kim toan Vit Nam, mt s vn bt buc phai
oc trao i mt cach cu th vi Ban quan tr on v oc kim toan. Tuy nhin,
chun mc kim toan khng yu cu kim toan vin phai thc hin cac th tuc cu
th nhm phat hin cac vn khac trao i vi Ban quan tr on v oc kim
toan.
7. Phap lut va cac quy nh co lin quan co th han ch vic kim toan vin trao i
mt s vn nht nh vi Ban quan tr on v oc kim toan. Vi du, phap lut
va cac quy nh co th nghim cm vic trao i hoc bt ky hanh ng nao khac
gy tn hai n qua trinh iu tra ca co quan chuc nng v hanh vi vi pham hoc
nghi ngo co hanh vi vi pham phap lut. Trong mt s trong hop, nu gp mu
thun phuc tap giua nghia vu bao mt va trach nhim trao i thng tin ca kim
toan vin thi kim toan vin cn tham khao y kin ca cac chuyn gia t vn phap
lut.
23 4")m ton %"0n % &oanh ngh"'( k")m ton (h5" t*,n th cc 6*y +7nh ca Ch*8n
m9c ny t:ong 6* t:;nh t:ao +<" cc %=n +> %?" Ban 6*5n t:7 +@n %7 +Ac k")m
ton3
B@n %7 +Ac k")m ton (khch hng$ (h5" cC nhDng h")* E"Ft cGn th"Ft %> Ch*8n
m9c ny +) (h" hA( cng %"'c % HI .J cc m" 6*an h' ."0n 6*an +Fn 6* t:;nh
k")m ton %"0n t:ao +<" cc %=n +> %?" Ban 6*5n t:7 +@n %7 +Ac k")m ton3
M?c tiDu
9. Muc tiu ca kim toan vin % &oanh ngh"'( k")m ton la:
(a) Thng bao y cho Ban quan tr on v oc kim toan v trach nhim
ca kim toan vin % &oanh ngh"'( k")m ton trong cuc kim toan, pham vi
2
kim toan va thoi gian thc hin cuc kim toan bao cao tai chinh;
(b) Thu thp tu Ban quan tr on v oc kim toan cac thng tin lin quan n
cuc kim toan;
(c) Kp thoi thng bao cho Ban quan tr on v oc kim toan cac vn ang
lu y ma kim toan vin bit oc khi thc hin cuc kim toan lin quan
n trach nhim giam sat qua trinh lp va trinh bay bao cao tai chinh ca Ban
quan tr on v oc kim toan;
(d) Tng cong hiu qua trao i thng tin 2 chiu giua kim toan vin %
&oanh ngh"'( k")m ton vi Ban quan tr on v oc kim toan.
Gi1i thEch thuFt n@G
10. Trong cac chun mc kim toan Vit Nam, cac thut ngu di y oc hiu nh
sau:
(a) Ban quan tr: La mt b phn co trach nhim giam sat vic iu hanh hoat ng
va thc hin nghia vu giai trinh, k ca trach nhim giam sat vic lp va trinh
bay bao cao tai chinh ca on v oc kim toan. Tuy theo tung on v, Ban
quan tr co th bao gm Hi ng quan tr, Hi ng quan ly hoc Hi ng
thanh vin, trong o co th bao gm ca cac thanh vin Ban Giam c. Trong
doanh nghip t nhn, Ban quan tr co th chi la mt ngoi co trach nhim ph
duyt bao cao tai chinh ma cng vic nay thong do ch so huu ng thoi la
Giam c thc hin. Doan A1 - A8 ca Chun mc nay hng dn tinh a
dang ca b may quan tr on v;
(b) Ban Giam cK La nhung ngoi co trach nhim trc tip quan ly va iu hanh
hoat ng ca doanh nghip, t chuc hoc cac chuc danh khac theo quy nh
ca Diu l cng ty hoc vn ban ca cp quan ly co thm quyn v t chuc b
may hoat ng ca t chuc. Tuy theo tung on v, Ban Giam c co th bao
gm toan b hoc mt s thanh vin trong Ban quan tr ca on v, vi du Giam
c ng thoi la thanh vin Ban quan tr, hoc ch so huu ng thoi la Giam
c i vi doanh nghip t nhn. Thnh %"0n Ban L"m +c Eao gMm nhDng
ngN" cC chOc &anhK T<ng L"m +cP QhC T<ng L"m +cP L"m +cP QhC
L"m +c Cng tyP hoRc cC th) . L"m +cP QhC L"m +c Ch" nhnh Cng
ty3
II6 NHI IUNG CHUN MC
8Du cJu
/(n 0u1n t'2 )3n +2 )45c kim ton
11. Kim toan vin phai xac nh thanh vin nao phu hop trong Ban quan tr on v
oc kim toan ma kim toan vin cn trao i thng tin khi thc hin kim toan
(xem hng dn tai oan A1 - A4 Chun mc nay).
T:ao +<" %?" m!t E! (hSn t:ong Ban 6*5n t:7 +@n %7 +Ac k")m ton
12. Khi trao i cac vn vi mt b phn hoc mt ca nhn cu th trong Ban quan
tr, kim toan vin phai xac nh xem co cn trao i lai vi toan b Ban quan tr
hay khng (xem hng dn tai oan A5 - A7 Chun mc nay).
3
T:Nng hA( ton E! Ban 6*5n t:7 +>* . thnh %"0n Ban L"m +c ca +@n %7
13. Co trong hop toan b thanh vin Ban quan tr u la thanh vin Ban Giam c
on v oc kim toan nh tai doanh nghip quy m nho, doanh nghip t nhn
thi ch so huu ng thoi la Giam c doanh nghip va khng t chuc Ban quan tr.
Trong trong hop nay, nu cac vn cn trao i ng thoi vi Ban quan tr va
Ban Giam c theo quy nh tai oan 16(c) Chun mc nay oc trao i vi
Ban Giam c thi kim toan vin khng cn phai trao i lai vi chinh cac ca nhn
o trn cong v la Ban quan tr nua. Tuy nhin, kim toan vin phai chc chn
rng cac ni dung trao i vi Ban Giam c oc thng bao y ti cac
thanh vin co vai tro la Ban quan tr trong on v (xem hng dn tai oan A8
Chun mc nay).
Cc +,n )- cJn t'(o )*i
T:ch nh"'m ca k")m ton %"0n ."0n 6*an +Fn c*!c k")m ton Eo co t" ch#nh
14. Kim toan vin phai trao i vi Ban quan tr on v oc kim toan v trach
nhim ca kim toan vin trong cuc kim toan bao cao tai chinh, gm:
(a) Kim toan vin co trach nhim a ra y kin v bao cao tai chinh do Ban
Giam c on v chu trach nhim lp va trinh bay di s giam sat ca Ban
quan tr on v oc kim toan;
(b) Vic thc hin kim toan bao cao tai chinh khng lam giam trach nhim ca
Ban Giam c hoc Ban quan tr on v oc kim toan (xem hng dn tai
oan A9 - A10 Chun mc nay).
QhTm %" % .7ch t:;nh k")m ton theo kF hoTch
15. Kim toan vin phai trao i vi Ban quan tr on v oc kim toan cac ni
dung chinh v pham vi va lch trinh thc hin cuc kim toan theo k hoach (xem
hng dn tai oan A11 - A15 Chun mc nay).
Cc (ht h"'n 6*an t:-ng kh" th9c h"'n k")m ton
16. Kim toan vin phai trao i vi Ban quan tr on v oc kim toan cac vn
sau (xem hng dn tai oan A16 Chun mc nay):
(a) Nhn xet ca kim toan vin v khia canh nh tinh ca cng vic k toan
ca on v, bao gm chinh sach k toan, c tinh k toan va cac thng tin
cng b trong bao cao tai chinh. Nu cn thit, kim toan vin cn giai thich
cho Ban quan tr on v oc kim toan bit ly do tai sao kim toan vin cho
rng cng vic k toan ca on v tun th cac quy nh ca chun mc va
ch k toan co lin quan nhng cha hoan toan phu hop vi iu kin cu th
ca on v (xem hng dn tai oan A17 Chun mc nay);
(b) Nhung kho khn (nu co) phat sinh trong qua trinh kim toan (xem hng dn
tai oan A18 Chun mc nay);
(c) (i) Cac vn quan trong (nu co) phat sinh trong qua trinh kim toan
oc kim toan vin trc tip trao i hay lp thanh vn ban gui Ban Giam
c on v oc kim toan (xem hng dn tai oan A19 Chun mc nay);
(ii) Ca c vn c n Ban Giam c va Ban quan tri giai trinh bng vn ban.
4
(4h" ton E! thnh %"0n Ban 6*5n t:7 +>* . thnh %"0n Ban L"m +c +@n %7
+Ac k")m tonP nF* cc %=n +> cGn t:ao +<" +Mng thN" %?" Ban 6*5n t:7 %
Ban L"m +c n0* tT" +oTn c("$P c(""$ t:0n +,y +U +Ac t:ao +<" %?" Ban L"m
+c th; k")m ton %"0n khng cGn (h5" t:ao +<" .T" %?" ch#nh cc c nh,n +C
t:0n c@ng %7 thnh %"0n Ban 6*5n t:73$
(d) Cac vn khac (nu co) phat sinh trong qua trinh kim toan ma theo xet
oan ca kim toan vin la quan trong i vi vic giam sat qua trinh lp va
trinh bay bao cao tai chinh ca on v oc kim toan (xem hng dn tai oan
A20 Chun mc nay).
T#nh +!c .S( ca k")m ton %"0n
17. Trong hop on v oc kim toan la t chuc nim yt, kim toan vin phai trao
i vi Ban quan tr on v cac vn sau y:
(a) S tun th chun mc va cac quy nh v ao uc ngh nghip co lin quan
n tinh c lp ca nhom kim toan va cac ca nhn khac trong doanh
nghip kim toan, ca doanh nghip kim toan va cac cng ty mang li.
(b) (i) Tt ca cac mi quan h va cac vn lin quan giua doanh nghip kim
toan, cng ty mang li va on v oc kim toan, theo xet oan chuyn
mn ca kim toan vin, co th anh hong n tinh c lp ca kim
toan vin. Trong o co tng s phi dch vu kim toan va phi kim toan trong
ky k toan do doanh nghip kim toan va cng ty mang li cung cp cho
on v oc kim toan va cac on v thanh vin chu s kim soat ca on
v. S phi nay phai oc phn tich phu hop theo tung loai dch vu nhm h
tro Ban quan tr on v anh gia anh hong ca cac dch vu o i vi tinh
c lp ca kim toan vin.
(ii) Cac bin phap bao v oc ap dung han ch nguy co e doa n tinh
c lp ca kim toan vin hoc giam thiu nguy co nay xung muc co
th chp nhn oc (xem hng dn tai oan A21 - A23 Chun mc nay).
7u t'Cnh t'(o )*i
Th"Ft .S( 6* t:;nh t:ao +<"
18. Kim toan vin phai trao i vi Ban quan tr on v oc kim toan v hinh
thuc, thoi gian va ni dung d kin trao i (xem hng dn tai oan A28 - A36
Chun mc nay).
V;nh thOc t:ao +<"
19. Kim toan vin phai trao i bng vn ban vi Ban quan tr on v v nhung vn
quan trong phat hin ra trong qua trinh kim toan ma theo xet oan chuyn mn
ca kim toan vin thi vic trao i bng loi la khng thich hop. Kim toan vin
khng nht thit phai trao i bng vn ban v moi vn phat sinh trong qua trinh
kim toan (xem hng dn tai oan A37 - A39 Chun mc nay).
20. Kim toan vin phai trao i bng vn ban vi Ban quan tr on v oc kim toan
v tinh c lp ca kim toan vin theo quy nh tai oan 17 Chun mc nay.
5
ThN" +")m t:ao +<"
21. Kim toan vin phai kp thoi trao i cac vn nu trn vi Ban quan tr on v
oc kim toan (xem hng dn tai oan A40 - A41 Chun mc nay).
T#nh tho5 +ng ca 6* t:;nh t:ao +<"
22. Kim toan vin phai anh gia xem ni dung trao i 2 chiu giua kim toan vin
vi Ban quan tr on v oc kim toan thoa ang cho muc ich ca cuc kim
toan hay cha. Nu thy ni dung trao i cha , kim toan vin phai anh gia
muc anh hong (nu co) n qua trinh anh gia ca kim toan vin v ri ro co
sai sot trong yu va kha nng thu thp y bng chung kim toan thich hop,
ng thoi thc hin thm cac bin phap khc phuc phu hop (xem hng dn tai
oan A42 - A44 Chun mc nay).
TKi LiMuN hO !3 kim ton
23. Khi trao i bng loi v cac vn quan trong theo quy nh ca Chun mc nay,
kim toan vin phai ghi lai ni dung ca cac vn trao i, thoi gian thc hin
va nhung ngoi tham gia trao i. Trong hop trao i bng vn ban, kim toan
vin phai lu trong h so kim toan vn ban trao i (xem hng dn tai oan 08 -
11, oan A6 Chun mc kim toan Vit Nam s 230 va oan A45 Chun mc
nay).
III6 HPQNG IRN ; ISNG
4h" th9c h"'n Ch*8n m9c ny cGn tham kh5o Ch*8n m9c k")m ton W"'t Xam s 2003
/(n 0u1n t'2 )3n +2 )45c kim ton (hng dn oan 11 Chun mc nay)
A1. B may quan tr ca tung on v oc kim toan co th khac nhau, phu thuc vao
quy nh ca phap lut, quy m doanh nghip va hinh thuc so huu. Vi du:
(1) Mt s doanh nghip co Hi ng quan tr, Hi ng thanh vin hoc Hi
ng quan ly (vi toan b hoc hu ht thanh vin khng tham gia iu
hanh) c lp v phap ly vi Ban Giam c (co cu 2 tng). Tai mt s
doanh nghip khac, chuc nng giam sat va chuc nng iu hanh la trach
nhim phap ly ca mt b phn duy nht, nh Ban Giam c trong doanh
nghip t nhn (co cu 1 tng).
(2) Tai mt s doanh nghip, thanh vin Ban quan tr la nhung ca nhn ang lam
vic tai on v. Tai mt s doanh nghip va t chuc khac, nh cng ty c
phn, cng ty trach nhim huu han mt thanh vin, thanh vin Ban quan tr co
th la cac ca nhn bn ngoai doanh nghip hoc t chuc o.
(3) Trong mt s trong hop, mt s hoc toan b thanh vin Ban quan tr
on v u tham gia Ban Giam c on v. Cac trong hop khac, thanh vin
Ban quan tr hoan toan khng tham gia Ban Giam c on v.
(4) Trong mt s trong hop, Ban quan tr chu trach nhim ph duyt bao cao tai
chinh con a s cac trong hop khac y la trach nhim ca Ban Giam c
(nh nu tai oan A40 Chun mc kim toan Vit Nam s 700, 'chu trach
nhim ph duyt nghia la co quyn kt lun v tt ca cac bao cao, gm bao
cao tai chinh va cac thuyt minh kem theo oc lp).
6
A2. Tai hu ht cac on v, quan tr doanh nghip la trach nhim tp th ca b phn
co chuc nng quan tr, nh Hi ng quan tr, Hi ng thanh vin, Ban Kim
soat, ch doanh nghip, ngoi oc y quyn hoc nhung ngoi nm giu cac v
tri tong ong. O cac on v co quy m nho, quan tr doanh nghip co th chi la
1 ngoi vua nm giu vai tro ch doanh nghip vua kim Giam c, ng thoi
doanh nghip khng co ch so huu hay ngoi oc y quyn nao khac. Khi quan
tr doanh nghip thuc trach nhim tp th, mt b phn nho nh Ban kim soat
hoc thm chi chi mt ca nhn, co th oc giao nhim vu h tro Ban quan tr
thc hin trach nhim ca Ban quan tr. B phn hoc ca nhn nay co th chu
trach nhim cu th trc phap lut va c lp vi trach nhim ca Ban quan tr.
A3. Do tinh a dang nu trn, Chun mc nay khng quy nh va hng dn y
toan b cac v tri trong on v oc kim toan la i tong ma kim toan vin cn
trao i cac vn lin quan n cuc kim toan. Trong mt s trong hop, vic
xac nh chinh xac ngoi thich hop kim toan vin trao i la rt kho khn do
cac quy nh ca phap lut hoc iu kin cu th ca on v, nh cac on v
khng thit lp Ban quan tr (doanh nghip t nhn, t chuc phi loi nhun,.).
Trong hop nay, kim toan vin cn thao lun va thng nht vi on v oc
kim toan v ngoi ma minh cn trao i thng tin. D xac nh oc ngoi cn
trao i thng tin, kim toan vin cn tim hiu b may va quy trinh quan tr ca
on v oc kim toan theo quy nh va hng dn tai Chun mc kim toan Vit
Nam s 315. Ngoi oc la chon trao i co th thay i phu hop vi ni
dung ca vn cn trao i.
A4. Doan 46 - 49, Chun mc kim toan Vit Nam s 600 quy nh cac vn cu th
ma kim toan vin phai trao i vi Ban quan tr on v oc kim toan. Khi on
v oc kim toan la on v thanh vin ca mt tp oan, vic la chon ngoi ma
kim toan vin ca on v thanh vin cn trao i phu thuc vao tinh hinh cuc
kim toan va ni dung vn cn trao i. Trong nhiu trong hop, cac on v
thanh vin cung hoat ng trong mt linh vc kinh doanh, cung ap dung mt h
thng kim soat ni b, cung su dung mt h thng k toan va co cung mt
Ban quan tr (vi du co chung Hi ng quan tr), kim toan vin co th trao i v
cac vn ca cac on v thanh vin trong cung mt cuc trao i.
T:ao +<" %?" m!t E! (hSn t:ong Ban 6*5n t:7 +@n %7 +Ac k")m ton (hng dn
oan 12 Chun mc nay)
A5. Khi cn nhc ni dung trao i vi mt b phn trong Ban quan tr on v oc
kim toan, kim toan vin cn phai lu y n cac vn sau:
(1) Trach nhim ca tung b phn va ca Ban quan tr;
(2) Ni dung ca vn cn trao i;
(3) Phap lut va cac quy nh co lin quan;
(4) Liu b phn trong Ban quan tr co thm quyn tin hanh cac bin
phap xu ly i vi cac vn oc trao i va co th cung cp thm thng
tin va giai trinh ma kim toan vin cn hay khng.
A6. Khi quyt nh co nn trao i y hay tom tt thng tin vi Ban quan tr, kim
toan vin cn anh gia v muc phu hop va tinh hiu qua ca vic trao i
thng tin giua tung b phn ca Ban quan tr vi toan th Ban quan tr. Kim toan
7
vin co th nu r trong iu khoan ca hop ng kim toan rng nu phap lut
khng ngn cm thi kim toan vin co quyn trao i trc tip vi Ban quan tr.
A7. O cac doanh nghip co Ban kim soat (hoc b phn tong t), mc du quyn han
va chuc nng cu th ca Ban nay co th khac nhau nhng vic trao i vi Ban
kim soat (nu co) la mt vic cn thit trong qua trinh trao i thng tin ca
kim toan vin vi Ban quan tr on v oc kim toan. Nguyn tc quan tr tt
khuyn ngh cac im sau:
(1) Nn moi kim toan vin tham d cac cuc hop ca Ban kim soat;
(2) Trong ban va cac thanh vin Ban kim soat nn nh ky i thoai vi kim
toan vin;
(3) Ban kim soat nn gp kim toan vin it nht mt nm mt ln ma khng co
s tham gia ca thanh vin Ban Giam c.
T:Nng hA( ton E! Ban 6*5n t:7 +>* . thnh %"0n Ban L"m +c ca +@n %7 (hng
dn oan 13 Chun mc nay)
A8. Trong hop toan b thanh vin Ban quan tr u la thanh vin Ban Giam c on
v oc kim toan thi vic ap dung cac quy nh v trao i thng tin cn oc
thay i phu hop vi tinh hinh cu th. Trong trong hop o, vic trao i vi
ngoi (hoc nhung ngoi) trong Ban Giam c co th khng truyn at ht thng
tin ti tt ca nhung ngoi ma kim toan vin cn phai trao i vi ho vi t cach
la thanh vin Ban quan tr. Vi du, trong mt cng ty ma tt ca thanh vin Ban
quan tr u la thanh vin Ban Giam c, mt s thanh vin (nh thanh vin phu
trach ban hang) co th khng bit v nhung vn quan trong oc trao i
vi mt thanh vin khac (nh thanh vin phu trach v tai chinh).
Cc +,n )- cJn t'(o )*i
T:ch nh"'m ca k")m ton %"0n % &oanh ngh"'( k")m ton ."0n 6*an +Fn c*!c k")m
ton Eo co t" ch#nh (hng dn oan 14 Chun mc nay)
A9. Trach nhim ca kim toan vin va doanh nghip kim toan khi thc hin kim
toan bao cao tai chinh thong oc ghi r trong hop ng kim toan. Cung cp
cho Ban quan tr on v oc kim toan mt ban sao hop ng kim toan la cach
hop ly trao i vi ho nhung vn nh:
(1) Trach nhim ca kim toan vin va doanh nghip kim toan khi thc
hin kim toan theo chun mc kim toan Vit Nam nhm a y kin v bao
cao tai chinh ca on v oc kim toan. Cac ni dung cn trao i theo yu
cu ca cac chun mc kim toan bao gm nhung vn quan trong phat
sinh trong qua trinh kim toan bao cao tai chinh lin quan n Ban quan tr
on v oc kim toan khi giam sat qua trinh lp va trinh bay bao cao tai
chinh.
(2) Thc t la cac chun mc kim toan Vit Nam khng yu cu kim
toan vin phai thit k cac th tuc nhm tim ra cac vn khac trao i
vi Ban quan tr on v oc kim toan.
(3) Trach nhim ca kim toan vin v vic trao i cac vn cu th
theo yu cu ca phap lut va cac quy nh co lin quan, theo thoa thun vi
on v hoc cac hng dn khac, nh cac hng dn ca t chuc ngh nghip
8
ap dung cho cuc kim toan.
A10. Phap lut va cac quy nh co lin quan, thoa thun vi on v hoc cac yu cu
khac t ra cho cuc kim toan co th yu cu kim toan vin phai mo rng pham
vi trao i vi Ban quan tr on v oc kim toan. Vi du (a) thoa thun vi on
v co th hng kim toan vin ti cac vn cu th cn trao i phat sinh tu cac
dch vu do doanh nghip kim toan hay cng ty mang li cung cp ngoai cuc
kim toan bao cao tai chinh; hoc (b) quy nh v kim toan cac on v trong linh
vc cng co th yu cu phai trao i cac vn do kim toan vin phat hin ra tu
kt qua thc hin cac dch vu khac (vi du kim toan hoat ng).
QhTm %" % .7ch t:;nh k")m ton theo kF hoTch (hng dn oan 15 Chun mc nay)
A11. Vic trao i v pham vi va lch trinh kim toan theo k hoach nhm:
(a) Giup Ban quan tr on v oc kim toan hiu r hon v trinh t cng vic
kim toan; thao lun cac vn v ri ro va muc trong yu va xac nh pham
vi cng vic yu cu kim toan vin thc hin cac th tuc b sung;
(b) Giup kim toan vin hiu r hon v on v oc kim toan va mi trong
kinh doanh ca on v.
A12. Kim toan vin cn thn trong khi trao i vi Ban quan tr on v oc kim
toan v pham vi va lch trinh kim toan theo k hoach khng anh hong n
hiu qua cuc kim toan, c bit trong trong hop mt s hoc toan b thanh
vin Ban quan tr u la thanh vin Ban Giam c on v. Vi du, vic trao i v
ni dung va lch trinh thc hin cac th tuc kim toan chi tit co th lam giam tinh
hiu qua ca cac th tuc nay vi on v oc kim toan co th d oan trc cac
bc thc hin.
A13. Cac vn cn oc trao i co th gm:
(1) Bin phap kim toan vin xut xu ly ri ro ang k co sai sot
trong yu do gian ln hay nhm ln;
(2) Cach thuc kim toan vin tip cn kim soat ni b ca on v;
(3)
Vic ap dung muc trong yu cho cuc kim toan theo quy nh tai
Chun mc kim toan Vit Nam s 320.
A14. Nhung vn khac phat sinh khi lp k hoach kim toan cn thao lun, trao i
vi Ban quan tr on v, gm:
(1) Pham vi su dung cng vic ca kim toan ni b va cach thuc phi
hop vi kim toan vin ni b trn tinh thn xy dng va h tro ln nhau,
trong trong hop on v co b phn kim toan ni b.
(2) Quan im ca Ban quan tr on v oc kim toan v:
- Cu thanh vin Ban quan tr chu trach nhim trao i thng tin vi kim
toan vin;
- Phn cng trach nhim giua cac thanh vin Ban quan tr va Ban
Giam c on v;
- Muc tiu va chin loc hoat ng ca on v va ri ro kinh doanh
lin quan co th dn n cac sai sot trong yu;
9
- Nhung vn Ban quan tr c bit quan tm trong qua trinh kim toan,
va cac phn hanh oi hoi kim toan vin thc hin cac th tuc b sung;
- Cac ni dung quan trong cn bao cao vi co quan quan ly Nha nc;
- Cac vn ma Ban quan tr cho la co th anh hong n cuc kim toan
bao cao tai chinh.
(3) Thai , nhn thuc va hanh ng ca Ban quan tr on v lin quan n
(a) kim soat ni b ca on v oc kim toan va tm quan trong ca kim
soat ni b trong on v, bao gm cach thuc Ban quan tr giam sat tinh hiu
qua ca kim soat ni b, va (b) nhung phat hin hoc kha nng xay ra gian
ln.
(4) Bin phap ma Ban quan tr ap dung khi co nhung thay i v chun
mc va ch k toan, quy ch t chuc va hoat ng ca on v oc kim
toan, quy nh v nim yt chung khoan va cac vn lin quan.
(5) S phan hi ca Ban quan tr v nhung vn ma kim toan vin
trao i trc y.
A15. Vic trao i vi Ban quan tr on v oc kim toan co th h tro kim toan vin
lp k hoach v pham vi va lch trinh kim toan nhng khng lam thay i trach
nhim ca kim toan vin trong vic lp chin loc kim toan tng th va k
hoach kim toan, bao gm ni dung, lch trinh va pham vi ca cac th tuc cn
thc hin thu thp y cac bng chung kim toan thich hop.
Cc (ht h"'n 6*an t:-ng kh" th9c h"'n k")m ton (hng dn oan 16 Chun mc nay)
A16. Ni dung trao i v cac phat hin khi thc hin cuc kim toan bao gm vic yu
cu Ban quan tr on v cung cp thng tin b sung nhm cng c cac bng chung
kim toan thu thp. Vi du kim toan vin co th xac nhn rng Ban quan tr on
v co cung nhn thuc v thc trang va tinh tit ca cac giao dch va s kin cu th.
Khia canh nh tinh quan trong trong cng vic k toan (hng dn oan 16(a) Chun
mc nay)
A17. Khun kh v lp va trinh bay bao cao tai chinh cho phep on v oc thc hin
c tinh k toan, la chon chinh sach k toan va cac ni dung cn thuyt minh
trn bao cao tai chinh. Khi trao i coi mo, mang tinh xy dng v khia canh nh
tinh quan trong trong cng vic k toan ca on v, kim toan vin co th anh gia
tinh phu hop vi iu kin thc t thc hin cng vic k toan tai on v. Cac vn
co th trao i oc trinh bay tai Phu luc 02 ca Chun mc nay.
Nhung kho khn phat sinh trong qua trinh kim toan (hng dn oan 16(b) Chun mc
nay)
A18. Nhung kho khn phat sinh trong qua trinh kim toan co th la:
(1) Ban Giam c tri hon vic cung cp thng tin theo yu cu;
(2) Thoi han yu cu hoan thanh cuc kim toan la qua ngn;
(3) Kim toan vin mt nhiu thoi gian hon so vi d kin ban u thu
thp y bng chung kim toan thich hop;
(4) Khng co sn cac thng tin cn thu thp;
10
(5) Nhung han ch ma Ban Giam c t ra vi kim toan vin;
(6) Ban Giam c khng thc hin y vic anh gia v kha nng
hoat ng lin tuc ca on v theo yu cu ca kim toan vin.
Trong nhiu trong hop, nhung kho khn nu trn co th cu thanh han ch
v pham vi kim toan va dn n y kin kim toan khng phai la y kin chp nhn
toan phn (xem quy nh tai Chun mc kim toan Vit Nam s 705).
Cac vn quan trong cn thao lun, hoc thng bao bng vn ban cho Ban Giam c
(hng dn oan 16(c)(i) Chun mc nay)
A19. Cac vn quan trong phat sinh trong qua trinh kim toan cn thao lun, hoc
thng bao bng vn ban cho Ban Giam c, gm:
(1) Diu kin kinh doanh anh hong n on v, chin loc va k hoach kinh
doanh ca on v co th dn n ri ro co sai sot trong yu;
(2) Mi lo ngai v vic Ban Giam c thu kim toan vin khac t vn cac
vn v k toan hoc kim toan;
(3) Thao lun trc tip hoc trao i bng vn ban lin quan n vic b nhim
kim toan vin % &oanh ngh"'( k")m ton nm u tin hoc hang nm trong
o co cp n thc t thc hin cng tac k toan, vic ap dung chun mc
kim toan, hoc muc phi dch vu kim toan va dch vu khac.
Nhung vn quan trong khac lin quan n qua trinh lp va trinh bay bao cao tai
chinh (hng dn oan 16(d) Chun mc nay)
A20. Cac vn quan trong khac phat sinh tu cuc kim toan lin quan trc tip n
vic Ban quan tr on v oc kim toan khi giam sat qua trinh lp va trinh bay
bao cao tai chinh co th bao gm cac vn nh sai sot trong yu v tinh co tht
hoc tinh khng nht quan ca cac thng tin oc trinh bay kem theo bao cao tai
chinh oc kim toan ngay ca khi cac sai sot khng nht quan nay oc
sua chua.
T#nh +!c .S( ca k")m ton %"0n (hng dn oan 17 Chun mc nay)
A21. Theo quy nh tai oan 14 Chun mc kim toan Vit Nam s 200, kim toan
vin phai tun th cac yu cu v ao uc ngh nghip co lin quan, bao gm ca
tinh c lp lin quan n kim toan bao cao tai chinh.
A22. Kim toan vin cn trao i vi Ban quan tr on v oc kim toan v cac mi
quan h, vn lin quan va cac bin phap bao v. Vic trao i nay co th thay
i theo iu kin cu th ca tung cuc kim toan nhng thong cp ti cac
ni dung sau:
(a) Nguy co e doa tinh c lp ca kim toan vin co th phn loai thanh:
Nguy co do t loi, nguy co t kim tra, nguy co v s bao chua, nguy co tu
s quen thuc va nguy co b e doa;
(b) Cac bin phap bao v theo yu cu ngh nghip, phap lut va cac quy nh co
lin quan; bin phap bao v trong on v oc kim toan va bin phap bao v
trong h thng va quy trinh ca doanh nghip kim toan.
Ni dung trao i theo quy nh o oan 17(a) Chun mc nay bao gm ca s v
y vi pham chun mc va cac quy nh v ao uc ngh nghip co lin quan n
11
tinh c lp ca kim toan vin va cac bin phap khc phuc ap dung hoc
kin ngh.
A23. Yu cu trao i lin quan n tinh c lp ca kim toan vin ap dung trong
trong hop kim toan t chuc nim yt cung co th ap dung i vi mt s on
v khac, c bit la cac on v co loi ich cng chung, vi xet trn khia canh hoat
ng kinh doanh, quy m va v th doanh nghip, cac on v nay co s long
ng ao cac i tong lin quan thuc moi linh vc. Vi du v cac on v khng
phai la t chuc nim yt nhng cn ap dung vic trao i v tinh c lp ca
kim toan vin la cac t chuc tin dung, cng ty tai chinh, cng ty bao him, qu
u t. Mt khac, trong mt s trong hop, vic trao i vi Ban quan tr v
tinh c lp ca kim toan vin la khng cn thit, nh khi tt ca cac thanh vin
Ban quan tr on v ng thoi la thanh vin Ban Giam c va nm oc
thng tin thng qua vic iu hanh, quan ly ca ho. Trong hop nay c bit ph
bin khi on v oc kim toan do chinh ch so huu quan ly, va cac doanh
nghip kim toan hoc cng ty mang li it co quan h vi on v ngoai vic
kim toan bao cao tai chinh.
Cc %=n +> khc cGn t:ao +<" (hng dn oan 03 Chun mc nay)
A24. Ban quan tr co trach nhim giam sat hoat ng ca Ban Giam c on v am
bao on v oc kim toan thit k, thc hin va duy tri kim soat ni b phu
hop nhm at oc s tin cy ca bao cao tai chinh, hiu qua va hiu sut ca cac
hoat ng va s tun th phap lut va cac quy nh co lin quan ca on v.
A25. Kim toan vin co th nhn bit cac vn khac khng lin quan n vic giam
sat qua trinh lp va trinh bay bao cao tai chinh ca on v, nhng lai tro nn quan
trong khi xem xet trach nhim ca Ban quan tr on v trong vic giam sat thc
hin chin loc hay nghia vu giai trinh ca on v. Cac vn nay co th oc th
hin qua nhung thiu sot trong b may va quy trinh iu hanh doanh nghip, cac
quyt nh quan trong va bin phap ap dung do nha quan ly cha thm quyn
a ra.
A26. Khi quyt nh co nn trao i cac vn khac vi Ban quan tr on v hay
khng, kim toan vin co th cn thao lun trc vi ngoi phu trach lin quan
n vn cn trao i, tru khi kim toan vin nhn thy vic thao lun nay la
khng cn thit.
A27. Khi trao i cac vn khac, kim toan vin cn lu y vi Ban quan tr on v la:
(a) Vic phat hin va trao i vn nay la phn b sung cho muc ich chinh ca
cuc kim toan la a ra y kin v bao cao tai chinh;
(b) Kim toan vin khng ap dung th tuc kim toan nao i vi vn nay ngoai
cac th tuc cn thit phai thc hin a y kin v bao cao tai chinh;
(c) Kim toan vin khng ap dung th tuc kim toan nao xac nh cac vn
nay thc s tn tai.
7u t'Cnh t'(o )*i
Th"Ft .S( 6* t:;nh t:ao +<" (hng dn oan 18 Chun mc nay)
A28. D thit lp mi quan h trao i 2 chiu hiu qua, kim toan vin cn trao i cu
th vi Ban quan tr on v oc kim toan v trach nhim ca kim toan vin,
12
pham vi, lch trinh kim toan theo k hoach va ni dung tng quat cac vn cn
trao i.
A29. D tng cong hiu qua trao i 2 chiu, kim toan vin cn thao lun cac vn
sau:
(1) Muc ich ca vic trao i: Khi xac nh r muc ich trao i, kim toan
vin va Ban quan tr on v s hiu r hon v cac vn lin quan va cac
bin phap cn ap dung phat sinh tu qua trinh trao i;
(2) Hinh thuc trao i;
(3) Thanh vin nhom kim toan va thanh vin Ban quan tr on v tham gia trao
i v tung vn cu th;
(4) Mong mun ca kim toan vin la thng tin oc trao i 2 chiu va Ban
quan tr s trao i vi kim toan vin cac vn ho cho la lin quan n
cuc kim toan, nh cac quyt nh chin loc co th anh hong ang k
n ni dung, lch trinh va pham vi cac th tuc kim toan; s nghi ngo hoc
phat hin v gian ln va xem xet tinh chinh trc, nng lc ca thanh vin
Ban Giam c;
(5) Quy trinh thc hin cac bin phap va bao cao lai v cac vn ma kim toan
vin trao i;
(6) Quy trinh thc hin cac bin phap va bao cao lai v cac vn ma Ban quan
tr on v trao i.
A30. Quy trinh trao i co th thay i phu hop vi hoan canh cu th, trong o co yu
t quy m va co cu t chuc b may quan ly ca on v, cach thuc lam vic ca
Ban quan tr va anh gia ca kim toan vin v tm quan trong ca cac vn
oc trao i. Kho khn trong vic hinh thanh quan h trao i 2 chiu mt cach
hiu qua co th cho thy qua trinh trao i giua kim toan vin va Ban quan tr
on v la cha phu hop vi muc ich ca cuc kim toan (xem thm oan A44
Chun mc nay).
Lu y khi kim toan cac on v nho
A31. Khi kim toan cac on v nho, kim toan vin co th trao i vi Ban quan tr
theo cach thuc on gian hon so vi cac t chuc nim yt hoc cng ty co quy m
ln.
Trao i vi Ban Giam c
A32. Trong qua trinh kim toan, kim toan vin s trao i nhiu vn vi Ban Giam
c, trong o co cac vn cn trao i vi Ban quan tr theo quy nh tai Chun
mc nay. Nhung cuc thao lun nh vy nhm khng nh r trach nhim ca
Ban Giam c trong vic quan ly va iu hanh hoat ng ca on v, c bit la
trach nhim lp va trinh bay bao cao tai chinh.
A33. Trc khi trao i vi Ban quan tr on v, kim toan vin co th thao lun cac
vn lin quan vi Ban Giam c, tru khi kim toan vin nhn thy vic trao i
trc nh vy la khng phu hop, vi du thao lun vi Ban Giam c v nng lc
va tinh chinh trc ca chinh cac thanh vin Ban Giam c. Ngoai vic nhm
khng nh r trach nhim iu hanh ca Ban Giam c, cac cuc thao lun nay
con nhm lam r mt s vn va s kin, va tao iu kin cho Ban Giam c co
13
co hi cung cp thm thng tin va giai trinh lin quan. Tong t, nu on v co b
phn kim toan ni b, kim toan vin co th thao lun cac vn lin quan vi
b phn kim toan ni b trc khi trao i vi Ban quan tr on v.
Trao i vi bn thu ba
A34. Ban quan tr on v co th mun cung cp cho bn thu ba (nh ngn hang, co
quan chuc nng, .) cac thng tin, vn ban trao i do kim toan vin cung cp.
Trong mt s trong hop, vic cung cp tai liu cho bn thu ba la bt hop phap
hoc khng phu hop. Khi vn ban trao i do kim toan vin cung cp cho Ban
quan tr lai oc cung cp cho bn thu ba thi bn thu ba cn oc thng bao rng
vn ban nay khng oc lp cho muc ich su dung ca bn thu ba, bng cach ghi
r trong vn ban trao i vi Ban quan tr on v cac vn sau:
(a) Vn ban trao i oc lp chi cho muc ich su dung ca Ban quan tr on v,
va nu cn thit, co th cung cp cho Ban Giam c tp oan va kim toan
vin tp oan, va khng phuc vu cho muc ich ca bn thu ba;
(b) Kim toan vin khng chu trach nhim vi bn thu ba v cac thng tin trong
vn ban;
(c) Han ch v cng b hoc cung cp vn ban trao i cho bn thu ba.
A35. Theo yu cu ca phap lut va cac quy nh co lin quan, kim toan vin va
doanh nghip kim toan co th phai:
(1) Thng bao cho co quan chuc nng mt s vn trao i vi Ban quan
tr on v. Vi du, kim toan vin co nhim vu thng bao vi y ban Chung
khoan Nha nc v cac sai sot t:-ng yF* ca on v oc kim toan trong
trong hop Ban Giam c va Ban quan tr on v khng thc hin cac bin
phap khc phuc;
(2) Np ban sao mt s bao cao do kim toan vin lp cho Ban quan tr on v
ln cac co quan chuc nng, t chuc tai tro, hoc cac t chuc khac; hoc,
(3) Cng b bao cao do kim toan vin lp cho Ban quan tr on v su dung ra
cng chung.
A36. Tru khi phap lut va cac quy nh co lin quan yu cu cung cp vn ban trao i
ca kim toan vin vi Ban quan tr on v, trc khi kim toan vin cung cp tai
liu cho bn thu ba phai oc s ng y ca Ban quan tr on v.
V;nh thOc t:ao +<" (hng dn oan 19 - 20 Chun mc nay)
A37. Ngoai trao i bng vn ban, trao i bng loi cung co th la hinh thuc trao i
hiu qua. Kim toan vin co th trao i bng vn ban hoc bng loi v cac vn
khac ngoai cac vn quy nh tai oan 19 - 20 Chun mc nay. Trao i
bng vn ban co th di dang cng vn, th in tu do kim toan vin gui cho
Ban quan tr on v.
A38. Hinh thuc trao i (bng loi hoc vn ban, ni dung chi tit hoc tng hop, vn
ban theo mu hoc tuy y) chu anh hong boi tm quan trong ca vn cn trao
i. Ngoai ra, hinh thuc trao i co th b anh hong boi cac yu t sau:
(1) Vn trao i oc giai quyt thoa ang hay cha;
(2) Ban Giam c bao cao vi Ban quan tr hay cha;
14
(3) Quy m, co cu hoat ng, mi trong kim soat, co cu t chuc theo
quy nh ca phap lut va ca on v oc kim toan;
(4) Trong trong hop thc hin kim toan bao cao tai chinh vi muc ich
c bit, kim toan vin co ng thoi thc hin kim toan bao cao tai chinh
vi muc ich chung hay khng;
(5) Yu cu ca phap lut va cac quy nh: Trong mt s trong hop vn ban
trao i vi Ban quan tr on v phai theo ung mu quy nh ca phap
lut;
(6) Mong mun ca Ban quan tr on v co cac cuc gp hoc trao i nh ky
vi kim toan vin;
(7) S long cac cuc gp va trao i giua kim toan vin va Ban quan tr
on v;
(8) Co s thay i ang k v thanh vin Ban quan tr on v.
A39. Khi thao lun cac vn quan trong vi mt thanh vin trong Ban quan tr on v,
nh Trong Ban kim soat, kim toan vin co th cn tom tt lai vn o trong
cac cuc trao i sau vi toan b thanh vin Ban quan tr ho nm oc y
thng tin.
ThN" +")m t:ao +<" (hng dn oan 21 Chun mc nay)
A40. Thoi im thc hin trao i thay i phu hop vi iu kin ca tung cuc kim
toan. Cac iu kin nay bao gm ni dung, tm quan trong ca vn va cac bin
phap Ban quan tr on v d nh ap dung, vi du:
(1) Nhung trao i lin quan n vic lp k hoach thong oc thc hin
ngay khi kim toan vin chun b thc hin cuc kim toan. Dc bit i
vi kim toan nm u tin, th tuc nay oc thc hin trong qua trinh
thong thao hop ng kim toan.
(2) Kim toan vin cn trao i cang sm cang tt v cac kho khn nghim trong
gp phai trong qua trinh kim toan Ban quan tr on v oc kim toan co
th h tro kim toan vin khc phuc kho khn, hoc nu nhung kho khn o
dn n vic kim toan vin a y kin khng phai la y kin chp nhn toan
phn. Tong t, kim toan vin cn trao i ngay bng loi vi Ban quan tr v
nhung khim khuyt nghim trong trong kim soat ni b ma kim toan vin
phat hin ra, trc khi thc hin vic trao i bng vn ban theo quy nh tai
oan 09 va oan A14 Chun mc kim toan Vit Nam s 265.
(3) Trao i v tinh c lp ca kim toan vin cn oc thc hin vao thoi im
kim toan vin a ra nhung xet oan quan trong v nguy co e doa tinh c
lp va cac bin phap bao v lin quan, nh khi chp nhn thc hin hop ng
dch vu phi kim toan hay khi hop kt thuc kim toan. Cuc hop kt thuc
kim toan la thoi im phu hop trao i cac phat hin trong qua trinh kim
toan, trong o kim toan vin trinh bay anh gia ca minh v khia canh nh
tinh ca cng vic k toan ca on v oc kim toan.
(4) Khi cung thc hin kim toan bao cao tai chinh vi muc ich chung va bao cao
tai chinh vi muc ich c bit, kim toan vin cn kt hop cac thoi im trao
i cho phu hop.
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A41. Nhung yu t khac anh hong n thoi im trao i, gm:
(1) Quy m, co cu hoat ng, mi trong kim soat, co cu t chuc theo quy
nh ca phap lut ca on v oc kim toan;
(2) Phap lut va cac quy nh co lin quan yu cu phai trao i mt s vn
cu th trong khoang thoi gian nht nh;
(3) Mong mun ca Ban quan tr on v co cac cuc gp hoc trao i nh ky
vi kim toan vin;
(4) Thoi im kim toan vin phat hin ra vn cn trao i, vi du kim toan
vin co th khng phat hin kp thoi mt vn v tun th phap lut va cac
quy nh cn trao i on v co cac bin phap ngn chn, nhng vic trao
i ca kim toan vin v vn nay s h tro on v tin hanh kp thoi cac
bin phap khc phuc.
T#nh tho5 +ng ca 6* t:;nh t:ao +<" (hng dn oan 22 Chun mc nay)
A42. Kim toan vin khng cn lp cac th tuc chi tit h tro vic anh gia hiu qua
trao i 2 chiu giua kim toan vin va Ban quan tr on v ma vic anh gia ch
yu s da trn kt qua xem xet thu oc tu cac th tuc kim toan khac. Cac ni
dung cn xem xet co th la:
(1) Tinh phu hop va tinh kp thoi trong vic ap dung cac bin phap ca Ban quan
tr i vi nhung phat hin ca kim toan vin. Nu cac vn quan trong
oc trao i ln trc vi Ban quan tr khng oc xu ly thoa ang, kim
toan vin cn tip tuc phong vn tim hiu ly do vi sao vn cha oc xu
ly thoa ang, va xem xet kha nng tip tuc trao i v vn nay. Thc hin
th tuc nay tranh ri ro do Ban quan tr cho rng kim toan vin hai
long vi vn oc giai quyt trit va khng con trong yu nua.
(2) Thai coi mo ca Ban quan tr on v khi trao i vi kim toan vin;
(3) S sn sang va kha nng ca Ban quan tr on v khi trao i vi kim toan
vin ma khng co ai din Ban Giam c tham d;
(4) Kha nng Ban quan tr hiu r cac vn ma kim toan vin t ra, nh muc
ma Ban quan tr xem xet cac vn va phan hi cac khuyn ngh ma kim
toan vin a ra;
(5) Kho khn trong vic thng nht vi Ban quan tr on v v hinh thuc, thoi
im tin hanh trao i va ni dung khai quat ca cuc trao i;
(6) Nhn thuc ca Ban quan tr v anh hong ca cac vn trao i vi kim
toan vin n trach nhim giam sat cung nh trach nhim iu hanh, quan ly
ca Ban quan tr khi tt ca hoc mt s thanh vin trong Ban quan tr on v
tham gia vao Ban Giam c;
(7) Vic trao i 2 chiu giua kim toan vin va Ban quan tr on v co tun th
cac yu cu ca phap lut va cac quy nh co lin quan hay khng.
A43. Nh quy nh tai oan 04 Chun mc nay, vic trao i 2 chiu co hiu qua s h
tro cho ca kim toan vin va Ban quan tr on v oc kim toan. Doan A70
Chun mc kim toan Vit Nam s 315 hng dn s tham gia ca Ban quan tr
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on v, k ca tac ng ti kim toan vin ni b (nu co) va kim toan vin c
lp, nh mt yu t trong mi trong kim soat ca on v. Vic trao i 2 chiu
khng y cho thy mi trong kim soat ca on v ang hoat ng khng
hiu qua va anh hong n vic anh gia ri ro co sai sot trong yu ca kim toan
vin. Kim toan vin co th gp ri ro khng thu thp oc y bng chung
kim toan thich hop a ra y kin v bao cao tai chinh oc kim toan.
A44. Khi trao i 2 chiu giua kim toan vin va Ban quan tr on v khng oc y
va tinh hinh khng oc cai thin, kim toan vin co th phai ap dung cac bin
phap sau:
(1) Da ra y kin kim toan khng phai la y kin chp nhn toan phn do b han
ch v pham vi kim toan;
(2) Tham khao y kin ca chuyn gia t vn phap lut v hu qua ca tung bin
phap co th thc hin;
(3) Trao i vi bn thu ba nh t chuc ngh nghip, co quan quan ly Nha nc
hoc ngoi co thm quyn cao hon trong b may quan tr nhng khng trc
tip lam vic tai on v, nh ch so huu doanh nghip, ai hi ng c ng
hoc lnh ao cac B, nganh lin quan thuc Chinh ph hay Quc hi nu
on v oc kim toan hoat ng trong linh vc cng;
(4) ut khoi hop ng kim toan nu thy phu hop vi yu cu ca phap lut va
cac quy nh co lin quan.
TKi LiMuN hO !3 kim ton (hng dn oan 23 Chun mc nay)
A45. Trong h so kim toan, kim toan vin phai lu giu cac tai liu ghi lai cac cuc
trao i bng loi, bao gm tai liu do on v hoc kim toan vin lp di hinh
thuc bin ban (bin ban hop, bin ban lam vic, bin ban trao i.). Cac bin
ban nay la mt phn kt qua ca cuc trao i va la bng chung kim toan v cac
cuc trao i.
17
;h? L?c %T
(Hng dn oan 03 Chun mc nay)
CC 8UU CVU CS TH TWONG CHUN MC KIM XOT CHYT
ZP[NG VX7C T V\ CC CHUN MC KIM TON KHC C] 7U8
9:NH V\ HPQNG IRN V^ VIC TWAO 9_I VQI /AN 7U`N TW: 9aN V:
9P[C KIM TON
Phu luc nay cung cp danh muc cac oan trong Chun mc kim soat cht long
VSQC1 va cac chun mc kim toan Vit Nam khac a ra yu cu trao i mt s
vn nht nh vi Ban quan tr on v oc kim toan. Danh muc nay khng su
dung thay cho vic xem xet cac quy nh va hng dn trong cac chun mc kim
toan:
(1) Doan 30(a), Chun mc kim soat cht long VSQC1;
(2) Doan 21, 38(c)(i) va 40 - 42, Chun mc kim toan Vit Nam s 240;
(3) Doan 14, 19 va 22 - 24, Chun mc kim toan Vit Nam s 250;
(4) Doan 09, Chun mc kim toan Vit Nam s 265;
(5) Doan 12 - 13, Chun mc kim toan Vit Nam s 450;
(6) Doan 09, Chun mc kim toan Vit Nam s 505;
(7) Doan 07, Chun mc kim toan Vit Nam s 510;
(8) Doan 27, Chun mc kim toan Vit Nam s 550;
(9) Doan 07(b)(c), 10(a), 13(b), 14(a) va 17 Chun mc kim toan Vit Nam s 560;
(10) Doan 23, Chun mc kim toan Vit Nam s 570;
(11) Doan 49, Chun mc kim toan Vit Nam s 600;
(12) Doan 12, 14, 19 (a) va 28, Chun mc kim toan Vit Nam s 705;
(13) Doan 09, Chun mc kim toan Vit Nam s 706;
(14) Doan 18, Chun mc kim toan Vit Nam s 710;
(15) Doan 10, 13 va 16, Chun mc kim toan Vit Nam s 720.
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;h? L?c %#
bHng dn oan 16(a), A17 Chun mc nayc
KHdA CeNH 9:NH TdNH CfA CgNG VIC Kh TON
Ni dung trao i quy nh tai oan 16(a) va hng dn tai oan A17 Chun mc nay
bao gm cac vn sau:
Ai ChEnh !ch kj ton
(1) Tinh phu hop ca chinh sach k toan trong iu kin cu th ca on v trong mi
tong quan giua yu cu cn i chi phi cung cp thng tin va loi ich co th thu
oc ca ngoi su dung bao cao tai chinh ca on v. Trong hop on v oc
kim toan oc phep la chon cac chinh sach k toan thay th, ni dung trao i
co th bao gm vic xac nh cac khoan muc trn bao cao tai chinh chu anh
hong tu vic la chon chinh sach k toan quan trong cung nh cac thng tin v
chinh sach k toan ma cac on v cung linh vc ap dung.
(2) Vic la chon chinh sach k toan quan trong ln u va thay i chinh sach k toan
quan trong, bao gm vic ap dung cac chun mc va ch k toan mi ban hanh.
Ni dung trao i bao gm: anh hong ca thoi im va phong phap ap dung thay
i trong chinh sach k toan n loi nhun ca on v trong nm hin tai va cac
nm tip theo; thoi im thay i chinh sach k toan lin quan n cac chun mc
va ch k toan mi sp co hiu lc.
(3) nh hong ca cac chinh sach k toan quan trong trong cac linh vc mi hoc ang
gy tranh ci (hay cac chinh sach c thu i vi tung nganh ngh, c bit khi
khng co hng dn chinh thng hay s ng thun khi ap dung).
(4) nh hong ca thoi im phat sinh cac nghip vu kinh t trong mi lin h vi ky
k toan ma cac nghip vu nay oc ghi nhn.
/i P.c tEnh kj ton
Di vi nhung khoan muc ma vic su dung c tinh k toan la quan trong, cac vn
cn trao i oc quy nh va hng dn tai Chun mc kim toan Vit Nam s 540,
bao gm:
(1) Vic nhn din cac c tinh k toan ca Ban Giam c;
(2) Qua trinh thit lp cac c tinh k toan ca Ban Giam c;
(3) i ro co sai sot trong yu;
(4) Du hiu co th co s thin lch ca Ban Giam c;
(5) Trinh bay tinh khng chc chn ca cac c tinh k toan trn bao cao tai chinh.
Ci Ckn@ l" thkn@ tin t'Dn lo co tKi chEnh
(1) Cac vn va cac xet oan lin quan a ra nhm hinh thanh cac thng tin cng b
c bit nhay cam trn bao cao tai chinh (vi du, cac thng tin cng b lin quan n
19
ghi nhn doanh thu, tin long, tin thong, tinh hoat ng lin tuc, cac s kin
phat sinh sau ngay kt thuc ky k toan va cac tai san, no tim tang.).
(2) Tinh khach quan, nht quan va r rang ca cac thng tin cng b trn bao cao tai
chinh.
Ii Cc +,n )- LiDn 0u(n
(1) nh hong tim tang i vi bao cao tai chinh tu cac ri ro ang k , s kin r
rang hay khng chc chn, nh cac vu kin tung cho toa phn xu, oc trinh bay
trn bao cao tai chinh.
(2) Muc anh hong ca cac nghip vu bt thong n bao cao tai chinh, bao gm
cac khoan muc khng phat sinh thong xuyn oc ghi nhn trong ky va muc
chi tit ma cac nghip vu nay oc trinh bay trn bao cao tai chinh.
(3) Cac yu t anh hong n gia tr ghi s ca tai san va no phai tra, bao gm co so
xac nh thoi gian su dung huu ich cho tai san c nh huu hinh va tai san c nh
v hinh ca on v. Ni dung trao i co th bao ham giai thich v cach thuc la
chon nhn t anh hong n gia tr ghi s ca cac khoan muc va muc anh hong
n bao cao tai chinh nu la chon phong phap khac.
(4) Vic sua chua cac sai sot mang tinh la chon, vi du chi sua cac sai sot dn n khai
tng thu nhp ma khng sua cac sai sot dn n khai giam thu nhp..
mmmmm
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