H THNG CHUN MC KIM TON VIT NAM

Chun mc kim ton !" #$$% &'( k) ho*ch kim ton +o co t,i ch-nh
(Ban hnh km theo Thng t s 214/2012/TT-BTC
ngy 06 thng 12 nm 2012 ca B! T" ch#nh$

I. /U0 12NH CHUNG
3h*m 4i ( 56n7
01. Chun mc kim toan nay quy nh va hng dn trach nhim cua kim toan vin %
&oanh ngh"'( k")m ton (sa* +,y g-" . /k")m ton %"0n1$ trong vic lp k hoach
kim toan bao cao tai chinh. Chun mc kim toan nay oc ap dung cho cac cuc
kim toan bao cao tai chinh nh ky (hoc nm tip theo). Nhung xem xet b sung
cho kim toan nm u tin oc quy nh tai oan 13 Chun mc nay.
V8i t9: 4, ;<ch t9=nh ;'( k) ho*ch kim ton
02. Lp k hoach kim toan bao gm vic xy dng: (1) Chin loc kim toan tng th va
(2) K hoach kim toan cho cuc kim toan. K hoach kim toan phu hop s em lai
loi ich cho vic kim toan bao cao tai chinh (xem hng dn tai oan A1 - A3 Chun
mc nay), nh sau:
(a) Tro giup kim toan vin tp trung ung muc vao cac phn hanh quan trong cua
cuc kim toan;
(b) Tro giup kim toan vin xac nh va giai quyt cac vn co th xay ra mt cach
kp thoi;
(c) Tro giup kim toan vin t chuc va quan ly cuc kim toan mt cach thich hop
nhm am bao cuc kim toan oc tin hanh mt cach hiu qua;
(d) H tro trong vic la chon thanh vin nhom kim toan co nng lc chuyn mn
va kha nng phu hop xu ly cac rui ro d kin, va phn cng cng vic phu hop
cho tung thanh vin;
(e) Tao iu kin cho vic chi ao, giam sat nhom kim toan va soat xet cng vic
cua nhom;
(I) H tro vic iu phi cng vic do cac kim toan vin on v thanh vin va
chuyn gia thc hin, khi cn thit.
023 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 .<( % th9c h"'n k= ho>ch k")m ton3
?@n %7 +Ac k")m ton (khch hng$ (h5" cB nhCng h")* D"=t cEn th"=t %F Ch*8n m9c
ny +) (h" hA( cng %"'c % GH .I cc m" 6*an h' ."0n 6*an +=n 6* t:;nh .<( %
th9c h"'n k= ho>ch k")m ton3
M6c ti>u
04. Muc tiu cua kim toan vin % &oanh ngh"'( k")m ton trong vic lp k hoach kim
toan la am bao cuc kim toan oc tin hanh mt cach co hiu qua.
1
II. N?I @UNG CHUN MC
0>u cAu
V8i t9: cB8 cc th,nh 4i>n ch-nh t9on7 cuCc kim ton
05. Thanh vin Ban Giam c phu trach tng th cuc kim toan va cac thanh vin chinh
trong nhom kim toan phai tham gia vao qua trinh lp k hoach kim toan, bao gm
lp k hoach va thao lun vi cac thanh vin khac trong nhom kim toan (xem hng
dn tai oan A4 Chun mc nay).
Cc thB t6c +8n DAu cB8 cuCc kim ton
06. Khi bt u cuc kim toan nm hin tai, kim toan vin phai thc hin cac thu tuc
sau y (hng dn tai oan A5 - A7 Chun mc nay):
(a) Thc hin cac thu tuc i vi vic chp nhn, duy tri quan h khach hang va hop
ng kim toan cu th theo quy nh tai oan 12 - 13 Chun mc kim toan Vit
Nam s 220;
(b) Danh gia vic tun thu chun mc va cac quy nh v ao uc ngh nghip, bao
gm tinh c lp theo quy nh tai oan 09 - 11 Chun mc kim toan Vit Nam
s 220;
(c) Hiu v cac iu khoan cua hop ng kim toan theo quy nh tai oan 09 - 13
Chun mc kim toan Vit Nam s 210.
ThB t6c ;'( k) ho*ch kim ton
07. Kim toan vin phai xy dng chin loc kim toan tng th xac nh pham vi,
lch trinh, nh hng cua cuc kim toan va lam co so lp k hoach kim toan.
08. Trong vic xy dng chin loc kim toan tng th, kim toan vin phai (xem hng
dn tai oan A8 - A11 Chun mc nay):
(a) Xac nh c im cua cuc kim toan nhm xac nh pham vi kim toan;
(b) Xac nh muc tiu bao cao cua cuc kim toan nhm thit lp lch trinh kim
toan va yu cu trao i thng tin;
(c) Xem xet cac yu t ma theo xet oan chuyn mn cua kim toan vin la co vai
tro quan trong trong vic xac nh cng vic trong tm cua nhom kim toan;
(d) Xem xet kt qua cua cac thu tuc ban u cua cuc kim toan cung nh nhung
hiu bit ma thanh vin Ban Giam c phu trach tng th cuc kim toan thu
oc tu vic cung cp cac dch vu trc y cho on v oc kim toan o co
phu hop vi cuc kim toan nay khng;
(e) Xac nh ni dung, lch trinh va pham vi cac ngun lc cn thit thc hin
cuc kim toan.
09. Kim toan vin phai xy dng k hoach kim toan, bao gm:
(a)Ni dung, lch trinh va pham vi cua cac thu tuc anh gia rui ro theo quy nh va
hng dn tai Chun mc kim toan Vit Nam s 315;
(b) Ni dung, lch trinh va pham vi cua cac thu tuc kim toan tip theo o cp co
so dn liu theo quy nh va hng dn tai Chun mc kim toan Vit Nam s
330;
2
(c)Cac thu tuc kim toan bt buc khac am bao cuc kim toan tun thu cac
chun mc kim toan Vit Nam (xem hng dn tai oan A12 Chun mc nay).
10. Khi cn thit, kim toan vin phai cp nht va iu chinh chin loc kim toan tng
th va k hoach kim toan trong sut qua trinh thc hin cuc kim toan (xem hng
dn tai oan A13 Chun mc nay).
11. Kim toan vin phai xac nh ni dung, lch trinh, pham vi trong vic chi ao, giam
sat cac thanh vin trong nhom kim toan va soat xet cng vic cua ho (xem hng
dn tai oan A14 - A15 Chun mc nay).
T,i ;iEuF hG !H kim ton
12. Theo quy nh tai oan 08 - 11 va hng dn tai oan A6 Chun mc kim toan Vit
Nam s 230, kim toan vin phai lu vao h so kim toan (xem hng dn tai oan
A16 - A19 Chun mc nay):
(a) Chin loc kim toan tng th;
(b) K hoach kim toan;
(c) Bt ky thay i quan trong nao lin quan n chin loc kim toan tng th, k
hoach kim toan va ly do cua nhung thay i o.
ThB t6c +I !un7 khi kim ton nJm DAu ti>n
13. Khi bt u mt cuc kim toan nm u tin, kim toan vin phai thc hin cac thu
tuc sau y (xem hng dn tai oan A20 Chun mc nay):
(a) Thc hin cac thu tuc lin quan n vic chp nhn khach hang va cuc kim toan
cu th theo quy nh tai oan 12 - 13 Chun mc kim toan Vit Nam s 220;
(b) Trao i vi kim toan vin tin nhim khi co s thay i doanh nghip kim toan,
nhm tun thu chun mc va cac quy nh v ao uc ngh nghip co lin quan.
III. HKLNG @MN 3 @NNG
4h" th9c h"'n Ch*8n m9c ny cEn tham kh5o Ch*8n m9c k")m ton J"'t Kam s 2003
V8i t9: 4, ;<ch t9=nh ;'( k) ho*ch kim ton (hng dn oan 02 Chun mc nay)
A1. Ni dung va pham vi cng vic lp k hoach kim toan co th khac nhau tuy theo
quy m va s phuc tap cua on v oc kim toan cung nh kinh nghim trc y
cua cac thanh vin trong nhom kim toan i vi on v o, va nhung thay i phat
sinh trong cuc kim toan.
A2. Lp k hoach khng phai la mt giai oan tach roi cua cuc kim toan, ma la mt
qua trinh oc lp i, lp lai va bt u ngay sau khi hoc cung luc kt thuc cuc
kim toan trc va tip tuc cho n khi kt thuc cuc kim toan hin tai. Tuy nhin,
lp k hoach kim toan bao gm ca vic xem xet lch trinh cua mt s hoat ng va
cac thu tuc kim toan cn phai hoan thanh trc khi thc hin cac thu tuc kim toan
tip theo. Vi du, trc khi xac nh va anh gia rui ro co sai sot trong yu, kim toan
vin cn phai xem xet cac vn sau:
(1) Cac thu tuc phn tich oc ap dung anh gia rui ro;
(2) Tim hiu khun kh phap lut va cac quy nh ma on v oc kim toan phai
thc hin cung nh muc tun thu cua on v;
(3) Xac nh muc trong yu;
3
(4) S tham gia cua cac chuyn gia;
(5) Thc hin cac thu tuc anh gia rui ro khac.
A3. Kim toan vin co th thao lun mt s vn v lp k hoach kim toan vi Ban
Giam c cua on v oc kim toan nhm tao thun loi cho vic thc hin va quan
ly cuc kim toan (vi du, kt hop mt s thu tuc trong k hoach kim toan vi cng
vic cua on v oc kim toan). Mc du co thao lun vi on v oc kim toan
nhng kim toan vin vn chu trach nhim v chin loc kim toan tng th va k
hoach kim toan. Khi thao lun cac vn trong chin loc kim toan tng th va k
hoach kim toan, kim toan vin cn thn trong khng lam anh hong n hiu
qua cua cuc kim toan. Vi du, vic thao lun ni dung va lch trinh cua cac thu tuc
kim toan chi tit vi Ban Giam c co th lam anh hong n hiu qua cua cuc
kim toan do cac thu tuc kim toan rt d d oan trc.
V8i t9: cB8 cc th,nh 4i>n ch-nh t9on7 cuCc kim ton (hng dn oan 05 Chun
mc nay)
A4. S tham gia cua thanh vin Ban Giam c phu trach tng th cuc kim toan va cac
thanh vin chinh cua nhom kim toan trong qua trinh lp k hoach kim toan da vao
kinh nghim va s hiu bit cua ho s lam tng hiu qua va hiu sut cua qua trinh
lp k hoach kim toan (xem oan 10 Chun mc kim toan Vit Nam s 315 quy
nh va hng dn vic thao lun cua nhom kim toan v kha nng bao cao tai chinh
d co sai sot trong yu va oan 15 Chun mc kim toan Vit Nam s 240 quy nh
va hng dn cac vic cn nhn manh khi thao lun v kha nng bao cao tai chinh
oc kim toan d co sai sot trong yu do gian ln).
Cc thB t6c +8n DAu cB8 cuCc kim ton (hng dn oan 06 Chun mc nay)
A5. Cac thu tuc ban u cua cuc kim toan hin tai quy nh tai oan 06 Chun mc nay
nhm h tro kim toan vin trong vic xac nh va anh gia cac s kin hoc tinh
hung co th anh hong tiu cc n kha nng cua kim toan vin trong vic lp k
hoach va thc hin cuc kim toan.
A6. Thc hin cac thu tuc ban u cua cuc kim toan cho phep kim toan vin lp k
hoach cho cuc kim toan :
(1) Kim toan vin duy tri tinh c lp va kha nng thc hin hop ng kim toan;
(2) Khng co vn v tinh chinh trc cua Ban Giam c on v oc kim toan co
th anh hong ti s chp thun cua kim toan vin % &oanh ngh"'( k")m ton
i vi hop ng kim toan;
(3) Khng co s hiu nhm giua kim toan vin va khach hang/on vi oc kim
toan v cac iu khoan cua hop ng kim toan.
A7. Trong sut cuc kim toan, khi co s thay i hay phat sinh cac iu kin mi, kim
toan vin cn cn nhc v vic tip tuc duy tri khach hang va chun mc va cac quy
nh v ao uc ngh nghip, bao gm tinh c lp. Cac thu tuc ban u v vic tip
tuc chp nhn khach hang va anh gia cac yu cu v ao uc, tinh c lp, cn oc
hoan thanh trc khi thc hin cac thu tuc kim toan quan trong khac cho cuc kim
toan hin tai. Di vi nhung hop ng kim toan nm tip theo, cac thu tuc ban u
nay thong oc thc hin ngay sau khi hoc cung luc hoan thanh cuc kim toan
trc.
4
ThB t6c ;'( k) ho*ch kim ton
Ch"=n .Ac k")m ton tLng th) (hng dn oan 07 - 08 Chun mc nay)
A8. Tuy thuc vao vic hoan thanh cac thu tuc anh gia rui ro, qua trinh xy dng chin
loc kim toan tng th s h tro kim toan vin xac nh cac vn sau:
(1) Ngun lc cho cac phn hanh kim toan c bit, vi du: b tri cac thanh vin
nhom kim toan co kinh nghim phu hop cho cac phn hanh kim toan co rui ro
cao hay b tri chuyn gia vao cac vn chuyn mn phuc tap;
(2) Quy m ngun lc phn b cho cac phn hanh kim toan cu th, vi du: s long
thanh vin nhom kim toan tham gia quan sat kim k tai cac a im trong yu,
pham vi soat xet cng vic cua kim toan vin khac trong trong hop thc hin
kim toan cho tp oan, hoc thoi gian danh cho cac phn hanh kim toan co rui
ro cao;
(3) Thoi im trin khai cac ngun lc, vi du: tai giai oan kim toan so b hoc tai
thoi im chia ct nin quan trong;
(4) Phong thuc quan ly, chi ao va giam sat cac ngun lc, vi du: khi nao cn t
chuc cuc hop nhom kim toan hng dn va rut kinh nghim, cach thuc tin
hanh soat xet cua thanh vin Ban Giam c phu trach tng th cuc kim toan va
chu nhim kim toan (nh tai on v oc kim toan hay tai vn phong), va s
cn thit phai soat xet vic kim soat cht long cuc kim toan.
A9. Phu luc cua Chun mc nay trinh bay cac im cn chu y khi xy dng chin loc
kim toan tng th.
A10. Sau khi hoan thanh chin loc kim toan tng th, k hoach kim toan cn oc
xy dng xu ly cac vn oc xac nh trong chin loc kim toan tng th,
trn co so am bao at oc muc ich cua cuc kim toan thng qua vic su dung
co hiu qua cac ngun lc cua kim toan vin. Vic xy dng chin loc kim toan
tng th va k hoach kim toan khng nht thit phai la cac qua trinh ring r hoc
lin tip ma co mi lin h cht ch vi nhau khi thay i qua trinh nay co th lam
thay i qua trinh kia.
Lu y khi kim toan cac on v nho
A11. D kim toan cac on v nho, chi cn mt nhom kim toan nho. Cc c*!c k")m ton
.o>" ny cB th) chM &o m!t thnh %"0n Ban N"m +c (hO t:ch tLng th) c*!c k")m
ton % m!t k")m ton %"0n hnh nghF th9c h"'n3 Vi mt nhom kim toan nho, s
lin h va trao i giua cac thanh vin trong nhom oc thc hin d dang hon. Xy
dng chin loc kim toan tng th cho cuc kim toan nho khng cn phai phuc
tap va mt nhiu thoi gian, oc thay i theo quy m cua tung on v oc kim
toan, phuc tap cua cuc kim toan va quy m cua nhom kim toan. Vi du, mt
ban ghi nh tom tt oc lp khi kt thuc cuc kim toan nm trc, da vao vic
soat xet cac giy to lam vic va cac vn ni bt oc xac nh trong cuc
kim toan vua hoan thanh, oc cp nht trong ky hin tai da vao vic thao lun
vi ngoi ung u on v oc kim toan, co th oc su dung nh la chin loc
kim toan cho cuc kim toan hin tai nu ban ghi nh nay bao ham oc cac cng
vic quy nh o oan 08 Chun mc nay.
4= ho>ch k")m ton (hng dn oan 09 Chun mc nay)
5
A12. K hoach kim toan oc lp chi tit hon so vi chin loc kim toan tng th, bao
gm ni dung, lch trinh va pham vi cac thu tuc kim toan s oc cac thanh vin
cua nhom kim toan thc hin. Vic lp k hoach kim toan oc thc hin trong
sut qua trinh kim toan. Vi du, lp k hoach cho cac thu tuc anh gia rui ro oc
thc hin khi bt u cuc kim toan. Tuy nhin, lp k hoach cho ni dung, lch
trinh va pham vi cua thu tuc kim toan cu th tip theo lai phu thuc vao kt qua cua
thu tuc anh gia rui ro. Ngoai ra, kim toan vin co th bt u thc hin mt s thu
tuc kim toan cho mt s giao dch, s d tai khoan va thuyt minh trc khi lp k
hoach cho tt ca cac thu tuc kim toan con lai.
Thay +L" k= ho>ch +P .<( t:ong 6* t:;nh k")m ton (hng dn oan 10 Chun mc nay)
A13. Khi xay ra cac s kin ngoai d kin, thay i iu kin hoc bng chung kim toan
thu thp oc tu kt qua cua cac thu tuc kim toan, kim toan vin co th cn phai
thay i chin loc kim toan tng th va k hoach kim toan, theo o, dn n thay
i ni dung, lch trinh va pham vi cua cac thu tuc kim toan tip theo trong k
hoach lp, da vao vic xem xet lai cac rui ro oc anh gia. Vic thay i
nay co th xay ra trong trong hop thng tin do kim toan vin thu thp oc co s
khac bit ln so vi thng tin su dung lp k hoach kim toan, hoc bng chung
kim toan thu thp oc tu vic thc hin cac thu tuc kim tra chi tit co th mu
thun vi bng chung kim toan thu thp oc tu vic thc hin cac thu nghim
kim soat.
ChM +>oQ g"m st % sot GRt (hng dn oan 11 Chun mc nay)
A14. Ni dung, lch trinh va pham vi cua vic chi ao, giam sat cac thanh vin trong
nhom kim toan va s soat xet cng vic cua ho thay i theo cac yu t sau:
(1) Quy m va muc phuc tap cua on v oc kim toan;
(2) Cac phn hanh kim toan;
(3) Rui ro co sai sot trong yu oc anh gia (vi du khi mt phn hanh kim toan
co muc rui ro co sai sot trong yu oc anh gia la cao thi pham vi va muc
kp thoi trong vic chi ao, giam sat i vi thanh vin nhom kim toan thong
phai oc tng ln, cung nh vic soat xet cng vic cua ho phai oc thc hin
chi tit hon);
(4) Kha nng va nng lc chuyn mn cua tung thanh vin nhom kim toan khi thc
hin cng vic cua ho.
Doan 15 - 17 Chun mc kim toan Vit Nam s 220 quy nh cu th vic chi ao,
giam sat va soat xet cng vic kim toan.
Lu y khi kim toan cac on v nho
S1T3 U!t c*!c k")m ton cc +@n %7Q &V nhW th= no th; cXng (h5" &o m!t k")m ton %"0n
hnh nghF (hO t:ch c*!c k")m ton th9c h"'n k")m ton % m!t thnh %"0n Ban
N"m +c (hO t:ch tLng th) c*!c k")m ton ch7* t:ch nh"'m sot GRt % kI Do
co k")m ton3
T,i ;iEuF hG !H kim ton (hng dn oan 12 Chun mc nay)
A16. H so v chin loc kim toan tng th la tai liu ghi lai cac quyt nh va thng tin
quan trong cn thit cho vic lp k hoach kim toan. Vi du, kim toan vin co th
6
tom tt chin loc kim toan tng th thanh mt ban ghi nh, trong o bao gm cac
quyt nh quan trong v pham vi, lch trinh va cach thuc tng th thc hin cuc
kim toan.
A17. H so v k hoach kim toan la tai liu ghi lai ni dung, lch trinh va pham vi cac
thu tuc anh gia rui ro va cac thu tuc kim toan tip theo o cp co so dn liu i
vi cac rui ro oc anh gia. Vic ghi chep nay giup cho vic soat xet va ph
duyt cac thu tuc kim toan trc khi thc hin. Kim toan vin co th su dung cac
chong trinh kim toan mu hoc danh muc cac thu tuc kim toan cn hoan thanh,
oc sua i cho phu hop vi tung cuc kim toan cu th.
A18. H so kim toan v lp k hoach kim toan cn ghi chep va lu lai cac thay i
quan trong i vi chin loc kim toan tng th va k hoach kim toan, dn n
thay i ni dung, lch trinh, pham vi cac thu tuc kim toan, ly do cua cac thay i
quan trong nay, chin loc kim toan tng th va k hoach kim toan cui cung
oc ap dung cho cuc kim toan, cung nh phan anh cac bin phap thich hop xu
ly nhung thay i phat sinh trong qua trinh kim toan.
Y* I kh" k")m ton cc +@n %7 nhW
A19. Nh hng dn o oan A11 Chun mc nay, mt ban ghi nh tom tt phu hop co
th oc su dung nh la chin loc kim toan tng th cho mt on v oc kim
toan nho. Kim toan vin co th su dung chong trinh kim toan mu hay danh muc
cac thu tuc kim toan cn hoan thanh (xem hng dn tai oan A17 Chun mc
nay) oc xy dng da trn gia nh rng, on v nho co it hoat ng kim soat
lin quan lam k hoach kim toan, vi iu kin la cac tai liu nay oc sua i
phu hop vi tung cuc kim toan va bao gm ca cac anh gia rui ro cua kim toan
vin.
ThB t6c +I !un7 khi kim ton nJm DAu ti>n (hng dn oan 13 Chun mc nay)
A20. Muc ich cua vic lp k hoach kim toan trong cuc kim toan hang nm va kim
toan nm u tin la nh nhau. Tuy nhin, i vi cuc kim toan nm u tin,
kim toan vin cn mo rng cac cng vic khi lp k hoach do kim toan vin cha
co kinh nghim trong qua khu v khach hang o. Di vi cuc kim toan nm u
tin, khi xy dng chin loc kim toan tng th va k hoach kim toan, kim toan
vin cn chu y n cac vn b sung sau y:
(1) Lam vic vi kim toan vin tin nhim (vi du , soat xet cac giy lam vic cua
kim toan vin tin nhim), tru khi phap lut va cac quy nh khng cho phep;
(2) Nhung vn chinh nh vic ap dung cac nguyn tc k toan hay cac chun
mc kim toan va chun mc v lp va trinh bay bao cao tai chinh cn thao lun
vi Ban Giam c on v oc kim toan khi ln u oc la chon lam kim
toan, cac vn cn trao i vi Ban quan tr on v oc kim toan va s anh
hong cua cac vn nay ti chin loc kim toan tng th va k hoach kim
toan;
(3) Cac thu tuc kim toan cn thit thu thp y u bng chung kim toan thich
hop v s d u ky theo quy nh cua Chun mc kim toan Vit Nam s 510;
(4) Cac thu tuc kim toan khac theo yu cu cua h thng kim soat cht long cua
doanh nghip kim toan i vi cuc kim toan nm u tin, vi du h thng
kim soat cht long cua doanh nghip kim toan co th yu cu thanh vin
7
khac trong Ban Giam c hay kim toan vin cp cao hon tham gia soat xet
chin loc kim toan tng th trc khi tin hanh cac thu tuc kim toan quan
trong hoc soat xet bao cao kim toan trc khi phat hanh.
8
3h6 ;6c
(Hng dn oan 07 - 08, A8 - A11 Chun mc nay)
CC 1IM CON CHP Q KHI RS0 @NG CHITN &KUC KIM TON TVNG
TH
Phu luc nay a ra cac vi du v cac vn kim toan vin cn chu y khi xy dng chin
loc kim toan tng th. Mt s vn cung co th anh hong n k hoach kim toan
chi tit. Cac vi du nay bao gm nhiu vn co th ap dung i vi nhiu cuc kim
toan. Tuy nhin, khng phai tt ca cac vn nay u phu hop vi moi cuc kim toan va
danh sach cac im nay cung khng phai la danh sach y u tt ca cac vn .
AW 1Xc Dim cB8 cuCc kim ton
(1) Khun kh v lp va trinh bay bao cao tai chinh oc su dung lam co so cho vic lp
va trinh bay bao cao tai chinh, k ca yu cu phai i chiu vi mt khun kh v
lp va trinh bay bao cao tai chinh khac;
(2) Cac yu cu v lp bao cao tai chinh theo quy nh cua nganh;
(3) Pham vi kim toan d kin, bao gm s long va a im cua cac on v thanh vin
trong tp oan;
(4) Ban cht cua mi quan h kim soat giua cng ty me va cac on v thanh vin, anh
hong n cach thuc hop nht bao cao tai chinh cua tp oan;
(5) Pham vi cng vic tai cac on v thanh vin oc kim toan vin % &oanh ngh"'(
k")m ton khac thc hin kim toan;
(6) Dc im linh vc kinh doanh cua on v oc kim toan va cac yu cu v kin thuc
chuyn nganh i vi kim toan vin % &oanh ngh"'( k")m ton;
(7) Dng tin k toan oc su dung va cac trong hop phai chuyn i ng tin lp
bao cao tai chinh s oc kim toan;
(8) S cn thit phai kim toan cac bao cao tai chinh ring ng thoi vi kim toan bao
cao tai chinh hop nht;
(9) Tinh hinh kim toan ni b va muc tin tong cua kim toan vin i vi cng vic
cua kim toan ni b;
(10) Vic on v oc kim toan su dung cac t chuc cung cp dch vu va cach thuc
kim toan vin thu thp bng chung lin quan n vic thit k hoc vn hanh cac
kim soat do cac t chuc nay thc hin;
(11) Su dung cac bng chung kim toan thu thp oc tu cac cuc kim toan trc, nh
bng chung kim toan lin quan n thu tuc anh gia rui ro va thu nghim kim
soat;
(12) Anh hong cua cng ngh thng tin n thu tuc kim toan, muc sn co cua du
liu va kha nng ap dung phong phap kim toan bng may tinh;
(13) S phi hop giua pham vi va lch trinh kim toan vi bt ky cng vic soat xet
thng tin giua ky nao va s anh hong cua cac thng tin thu thp oc tu cng vic
soat xet o;
(14) Muc sn co cua du liu va nhn s cua on v oc kim toan.
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YW M6c ti>u +o coF thZi 7i8n kim ton 4, nCi 5un7 t98o DIi th[n7 tin
(1) Thoi gian lp bao cao tai chinh giua ky va cui nm cua on v oc kim toan;
(2) T chuc cac bui hop vi Ban Giam c va Ban quan tr on v oc kim toan
thao lun v ni dung, lch trinh va pham vi cua cuc kim toan;
(3) Thao lun vi Ban Giam c va Ban quan tr on v oc kim toan v yu cu bao
cao, loai bao cao, thoi gian phat hanh va cac trao i khac, bng loi va bng vn
ban, bao gm bao cao kim toan, th quan ly va cac thng tin trao i vi Ban quan
tr on v;
(4) Thao lun vi Ban Giam c on v oc kim toan v ni dung trao i d kin lin
quan n tinh hinh cng vic kim toan trong sut cuc kim toan;
(5) Trao i vi kim toan vin % &oanh ngh"'( k")m ton khac kim toan cac on v
thanh vin v loai bao cao, thoi gian phat hanh bao cao kim toan va cac vn
khac lin quan n kim toan cac on v thanh vin;
(6) Thoi gian va ni dung thao lun giua cac thanh vin trong nhom kim toan, bao gm
thoi gian va ni dung cua cuc hop va thoi gian soat xet cng vic thc hin;
(7) Cac thao lun khac vi bn thu ba, bao gm trach nhim bao cao, bao cao bt buc
hoc theo quy nh trong hop ng kim toan.
CW Cc \)u t" ]u8n t9^n7F cc thB t6c +8n DAu cB8 cuCc kim ton 4, ki)n th_c thu
th'( D`ac tb cc cuCc kim ton khc
(1) Xac nh muc trong yu theo quy nh va hng dn tai Chun mc kim toan Vit
Nam s 320 va:
- Xac nh muc trong yu i vi cac on v thanh vin va trao i v muc trong
yu nay vi kim toan vin % &oanh ngh"'( k")m ton khac kim toan on v
thanh vin theo quy nh tai oan 21 - 23 va 40(c) Chun mc kim toan Vit
Nam s 600;
- Xac nh so b cac on v thanh vin chinh va cac nhom giao dch, s d tai
khoan va thuyt minh co tinh cht trong yu.
(2) Xac nh so b cac phn hanh co rui ro cao v sai sot trong yu;
(3) Anh hong cua cac rui ro v sai sot trong yu oc anh gia o cp tng th bao
cao tai chinh n vic chi ao, giam sat va soat xet cuc kim toan;
(4) Cach thuc kim toan vin nhn manh vi thanh vin nhom kim toan v s cn thit
phai duy tri tinh trang nghi vn va hoai nghi ngh nghip trong qua trinh thu thp va
anh gia bng chung kim toan;
(5) Kt qua cac cuc kim toan trc trong vic anh gia tinh hiu qua cua kim soat ni
b, bao gm ni dung cua cac khim khuyt oc phat hin va bin phap khc
phuc cac khim khuyt o;
(6) Thao lun vi nhung ca nhn cung doanh nghip kim toan co trach nhim cung cp
cac dch vu khac cho on v oc kim toan v cac vn co th anh hong ti
cuc kim toan;
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(7) Bng chung v cac cam kt cua Ban Giam c on v oc kim toan v vic thit k,
thc hin va duy tri kim soat ni b, bao gm bng chung oc th hin trong h
so v kim soat ni b o;
(8) Khi long cac giao dch, tu o kim toan vin co th xac nh tinh hiu qua cua vic
da vao kim soat ni b;
(9) Tm quan trong cua kim soat ni b trong hoat ng cua on v oc kim toan tac
ng n s thanh cng cua hoat ng kinh doanh;
(10) Nhung phat trin kinh doanh quan trong anh hong n on v oc kim toan, bao
gm nhung thay i v cng ngh thng tin va cac chu trinh kinh doanh, thay i
nhn s quan ly chu cht, va hoat ng mua, ban, hop nht;
(11) Nhung phat trin quan trong trong nganh nh thay i cac quy nh cua nganh va
cac yu cu mi v bao cao;
(12) Nhung thay i quan trong trong khun kh v lp va trinh bay bao cao tai chinh,
nh thay i chun mc k toan;
(13) Cac phat trin quan trong khac co lin quan, nh thay i mi trong phap ly co anh
hong n on v oc kim toan.
@W NCi 5un7F ;<ch t9=nh 4, (h*m 4i cB8 cc n7uGn ;c
(1) B tri nhom kim toan (k ca ngoi soat xet vic kim soat cht long) va phn cng
cng vic kim toan cho cac thanh vin, k ca vic phn cng ngoi co kinh nghim
thich hop cho cac phn hanh co th co rui ro co sai sot trong yu cao hon;
(2) B tri cac ngun lc cho cuc kim toan, k ca vic b tri thoi gian thich hop cho cac
phn hanh kim toan co th co rui ro co sai sot trong yu cao hon./.
*****
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