H THNG CHUN MC KIM TON VIT NAM

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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 thit k va
thc hin cac bin phap xu ly i vi cac rui ro co sai sot trong yu ma kim toan
vin xac nh va anh gia khi thc hin kim toan bao cao tai chinh theo Chun
mc kim toan Vit Nam s 315.
022 3")m ton %"0n % &oanh ngh"'( k")m ton (sa* +,y g-" . /k")m ton %"0n1$ (h4"
t*,n th cc 5*y +6nh % h7ng &8n ca Ch*9n m:c ny t;ong 5* t;<nh th:c h"'n
k")m ton =o co t" ch#nh2
>?n %6 +@c k")m ton (khch hng$ % cc =0n sA &Bng kCt 5*4 k")m ton (h4" cD
nhEng h")* ="Ct cFn th"Ct %G cc 5*y +6nh % h7ng &8n ca Ch*9n m:c ny +) (h"
h@( cng %"'c %7" k")m ton %"0n % &oanh ngh"'( k")m tonH cIng nh JA .K cc
m" 5*an h' ."0n 5*an +Cn cc thng t"n +L +@c k")m ton2
M>c ti0u
03. Muc tiu cua kim toan vin % &oanh ngh"'( k")m ton la thu thp y u bng
chung kim toan thich hop lin quan n cac rui ro co sai sot trong yu oc
anh gia, thng qua vi c thit k va thc hin cac bin phap xu ly phu hop i vi
cac rui ro nay.
Gi?i th@ch thuAt n5B
04. Trong cac chun mc kim toan Vit Nam, cac thut ngu di y oc hiu nh
sau:
(a) Thu nghim co ban: La thu tuc kim toan oc thit k nhm phat hin cac sai
sot trong yu o cp co so dn liu. Cac thu nghim co ban bao gm:
(i) Kim tra chi tit (cac nhom giao dch, s d tai khoan va thng tin thuyt
minh);
(ii) Thu tuc phn tich co ban.
(b) Thu nghim kim soat: La thu tuc kim toan oc thit k nhm anh gia tinh
hu hiu cu a hoat ng kim soat trong vic ngn ngua, hoc phat hin va sua
chua cac sai sot trong yu o cp co so dn liu.
1
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05. Kim toan vin phai thit k va thc hin cac bin phap xu ly tng th i vi cac
rui ro co sai sot trong yu oc anh gia o cp bao cao tai chinh (xem hng
dn tai oan A1 - A3 Chun mc nay).
Th- t>c kim ton 1"i /2i 3-i 3o cG !.i !Gt t3Hn5 IJu 14 1KLc 1nh 5i M cN( 1O cP
!M =Qn +i'u
06. Kim toan vin phai thit k va thc hin cac thu tuc kim toan tip theo vi ni
dung, lch trinh va pham vi da vao kt qua anh gia rui ro co sai sot trong yu o
cp co so dn liu (xem hng dn tai oan A4 - A8 Chun mc nay).
07. Khi thit k cac thu tuc kim toan tip theo, kim toan vin phai:
(a) Xem xet cac ly do anh gia rui ro co sai sot trong yu o cp co so dn liu
cho tung nhom giao dch, s d tai khoan va thng tin thuyt minh, bao gm:
(i) Kha nng xay ra sai sot trong yu do cac c tinh cu th cua cac nhom
giao dch, s d tai khoan, hoc thng tin thuyt minh co lin quan (rui ro
tim tang);
(ii) Liu vic anh gia rui ro co xem xet n cac kim soat co lin quan hay
khng (rui ro kim soat), va nu co, kim toan vin phai thu thp bng
chung kim toan xac nh xem cac kim soat co hoat ng hiu qua
khng (co nghia la: kim toan vin d nh da vao tinh hu hiu cu a hoat
ng kim soat xac nh ni dung, lch trinh va pham vi cua cac thu
nghim co ban) (xem hng dn tai oan A9 - A18 Chun mc nay);
(b) Muc rui ro oc kim toan vin anh gia cang cao thi cang phai thu thp
bng chung kim toan thuyt phuc hon (xem hng dn tai oan A19 Chun
mc nay).
ThA ngh"'m k")m sot
08. Kim toan vin phai thit k va thc hin cac thu nghim kim soat thu thp y
u bng chung kim toan thich hop v tinh huu hiu cua hoat ng kim soat co lin
quan nu:
(a) Khi anh gia rui ro co sai sot trong yu o cp co so dn liu, kim toan vin
ky vong rng cac kim soat hoat ng hiu qua (nghia la: kim toan vin co y
nh da vao tinh huu hiu cua hoat ng kim soat xac nh ni dung, lch
trinh va pham vi cua cac thu nghim co ban); hoc
(b) Nu chi thc hin cac thu nghim co ban thi khng th cung cp y u bng
chung kim toan thich hop o cp co so dn liu (xem hng dn tai oan
A20 - A24 Chun mc nay).
09. Khi thit k va thc hin thu nghim kim soat, kim toan vin cang tin tong vao
tinh huu hiu cua hoat ng kim soat thi cang phai thu thp bng chung kim toan
thuyt phuc hon (xem hng dn tai oan A25 Chun mc nay).
2
Ni dung va pham vi cua thu nghim kim soat
10. Khi thit k va thc hin thu nghim kim soat, kim toan vin phai:
(a) Thc hin cac thu tuc kim toan khac kt hop vi thu tuc phong vn nhm thu
thp bng chung kim toan v tinh huu hiu cua hoat ng kim soat, gm:
(i) Cac kim soat oc thc hin nh th nao tai cac thoi im lin quan
trong sut giai oan oc kim toan;
(ii) Cac kim soat co oc thc hin nht quan hay khng;
(iii) Cac kim soat oc ai thc hin va thc hin bng cach nao (xem hng
dn tai oan A26 - A29 Chun mc nay)
(b) Xac nh liu cac kim soat oc thu nghim co phu thuc vao cac kim soat
khac khng (kim soat gian tip) va, nu co, liu co cn thit thu thp bng
chung kim toan chung minh tinh huu hiu cua cac hoat ng kim soat gian
tip o hay khng (xem hng dn tai oan A30 - A31 Chun mc nay).
Lch trinh thu nghim kim soat
11. Kim toan vin phai thc hin thu nghim kim soat cho mt thoi im cu th, hoc
cho ca giai oan ma kim toan vin d nh da vao cac kim soat o, theo quy nh
tai oan 12 va 15 di y, a ra co so thich hop cho s tin cy cua kim toan
vin vao cac kim soat o (xem hng dn tai oan A32 Chun mc nay).
Su dung bng chung kim toan thu thp oc trong giai oan giua ky
12. Nu kim toan vin thu thp bng chung kim toan v tinh huu hiu cua hoat ng
kim soat trong giai oan giua ky, kim toan vin phai:
(a) Thu thp bng chung kim toan v nhung thay i quan trong trong cac kim
soat xay ra sau giai oan giua ky;
(b) Xac nh bng chung kim toan b sung cn thu thp cho giai oan con lai
(xem hng dn tai oan A33 - A34 Chun mc nay).
Su dung bng chung kim toan thu thp oc tu cac cuc kim toan trc
13. D xac nh xem vic su dung bng chung kim toan v tinh huu hiu cua hoat ng
kim soat co tu cac cuc kim toan trc co phu hop hay khng va xac nh
khoang thoi gian trc khi tin hanh lai thu nghim kim soat, kim toan vin phai
xem xet nhung vn sau:
(a) Tinh huu hiu cua cac thanh phn khac cua kim soat ni b, bao gm mi
trong kim soat, vic giam sat cac kim soat va quy trinh anh gia rui ro cua
on v;
(b) Cac rui ro phat sinh tu cac c tinh cua kim soat, cho du kim soat o oc
thc hin thu cng hay t ng;
(c) Tinh huu hiu cua cac kim soat chung v cng ngh thng tin;
(d) Tinh huu hiu cua kim soat va vic thc hin kim soat o cua on v, bao
gm ni dung va muc cua cac sai lch trong vic thc hin kim soat ghi
nhn trong cac cuc kim toan trc, va liu co thay i nao v nhn s co anh
hong ang k n vic thc hin kim soat o hay khng;
3
(e) Liu vic khng thay i mt kim soat cu th co gy rui ro khi hoan canh
thay i hay khng;
(I) Rui ro co sai sot trong yu va muc tin cy vao cac kim soat (xem hng
dn tai oan A35 Chun mc nay).
14. Nu kim toan vin d nh su dung bng chung kim toan v tinh huu hiu cua hoat
ng kim soat cu th thu thp oc tu cuc kim toan trc, kim toan vin
phai chung minh rng cac bng chung o vn con gia tr bng cach thu thp bng
chung kim toan v vic liu co phat sinh nhung thay i ang k trong cac kim
soat o k tu sau cuc kim toan trc hay khng. Kim toan vin phai thu thp
bng chung nay bng cach thc hin phong vn kt hop vi quan sat hoc iu tra,
xac nhn s hiu bit v cac kim soat cu th o, va:
(a) Nu co nhung thay i anh hong n s phu hop cua bng chung kim toan
thu thp tu cuc kim toan trc, kim toan vin phai thc hin thu nghim
kim soat trong cuc kim toan hin tai (xem hng dn tai oan A36 Chun
mc nay);
(b) Nu khng co thay i nao, kim toan vin phai thc hin thu nghim kim
soat it nht mt ln trong ba cuc kim toan lin tuc, va phai thc hin thu
nghim i vi mt s kim soat trong mi cuc kim toan tranh tinh trang
phai tin hanh thu nghim tt ca cac kim soat ma kim toan vin d nh tin
cy vao trong mt cuc kim toan duy nht ma khng thc hin thu nghim bt
ky kim soat nao trong hai cuc kim toan tip theo (xem hng dn tai oan
A37 - A39 Chun mc nay).
Cac kim soat i vi rui ro ang k
15. Nu kim toan vin d nh tin cy vao cac kim soat i vi mt rui ro ma kim toan
vin xac nh la rui ro ang k, kim toan vin phai thu nghim cac kim soat o
trong giai oan hin tai.
Danh gia tinh huu hiu cua hoat ng kim soat
16. Khi anh gia tinh huu hiu cua hoat ng kim soat lin quan, kim toan vin phai
anh gia liu cac sai sot oc phat hin tu cac thu nghim co ban co cho thy cac
kim soat khng hoat ng hiu qua hay khng. Tuy nhin, nu cac thu nghim co
ban khng phat hin ra sai sot thi khng co nghia la cac kim soat co lin quan n
co so dn liu oc thu nghim la hiu qua (xem hng dn tai oan A40 Chun
mc nay).
17. Nu phat hin nhung sai lch trong cac kim soat ma kim toan vin d nh tin cy
vao, kim toan vin phai thc hin nhung cuc phong vn cu th tim hiu v
nhung vn nay cung nh nhung hu qua tim tang, va phai xac nh (xem hng
dn tai oan A41 Chun mc nay):
(a) Cac thu nghim kim soat thc hin co cung cp co so thich hop kim
toan vin tin cy vao cac kim soat o hay khng;
(b) Co cn thc hin cac thu nghim kim soat b sung hay khng; hoc
(c) Cac rui ro co kha nng xay ra sai sot co cn oc xu ly bng cach ap dung cac
thu nghim co ban hay khng.
4
ThA ngh"'m c? =4n
18. Cho du kt qua anh gia rui ro co sai sot trong yu nh th nao, kim toan vin phai
thit k va thc hin cac thu nghim co ban i vi tung nhom giao dch, s d tai
khoan va thng tin thuyt minh trong yu (xem hng dn tai oan A42 - A47
Chun mc nay).
19. Kim toan vin phai xem xet co cn thc hin cac thu tuc xac nhn tu bn ngoai nh
cac thu nghim co ban hay khng (xem hng dn tai oan A48 - A51 Chun mc
nay).
Thu nghim co ban lin quan n quy trinh khoa s k toan lp bao cao tai chinh
20. Thu nghim co ban cua kim toan vin phai bao gm cac thu tuc kim toan lin quan
n quy trinh khoa s k toan lp bao cao tai chinh, nh sau:
(a) Di chiu s liu trn bao cao tai chinh vi s liu trn s k toan;
(b) Kim tra cac but toan trong yu va cac iu chinh khac oc thc hin trong
qua trinh lp va trinh bay bao cao tai chinh (xem hng dn tai oan A52
Chun mc nay).
Thu nghim co ban i vi cac rui ro ang k
21. Nu kim toan vin xac nh rui ro co sai sot trong yu oc anh gia o cp
co so dn liu la rui ro ang k thi kim toan vin phai thc hin cac thu nghim co
ban xu ly rui ro nay. Nu chi thc hin thu nghim co ban i vi mt rui ro
ang k thi thu nghim co ban phai bao gm kim tra chi tit (xem hng dn tai
oan A53 Chun mc nay).
Lch trinh thc hin thu nghim co ban
22. Nu thc hin thu nghim co ban tai thoi im kim toan giua ky, cung cp co so
hop ly cho vic mo rng cac kt lun kim toan tu giua ky cho n cui ky, kim
toan vin phai bao quat ca giai oan con lai bng cach (xem hng dn tai oan A54
- A57 Chun mc nay):
(a) Thc hin cac thu nghim co ban kt hop vi cac thu nghim kim soat cho
giai oan tu giua ky n cui ky; hoc
(b) Chi thc hin cac thu nghim co ban b sung nu kim toan vin xac nh rng
nh vy la u.
23. Khi anh gia rui ro co sai sot trong yu tai thoi im giua ky, nu phat hin cac sai sot
khng mong oi thi kim toan vin phai anh gia liu co cn iu chinh vic anh
gia rui ro lin quan va iu chinh ni dung, lch trinh hoc pham vi d kin cua cac
thu nghim co ban cho giai oan con lai hay khng (xem hng dn tai oan A58
Chun mc nay).
MRc 1O 1EI 1- c-. /i'c t3Snh TUI /U thuIJt minh To co tUi ch@nh
24. Kim toan vin phai thc hin cac thu tuc kim toan anh gia liu vic trinh bay
tng th bao cao tai chinh, bao gm cac thng tin thuyt minh lin quan, co phu hop
vi khun kh v lp va trinh bay bao cao tai chinh oc ap dung hay khng (xem
hng dn tai oan A59 Chun mc nay).
5
9nh 5i t@nh 1EI 1- /U th@ch hL( c-. TVn5 chRn5 kim ton
25. Cn cu vao cac thu tuc kim toan thc hin va bng chung kim toan thu thp
oc, trc khi a ra kt lun v cuc kim toan, kim toan vin phai xem xet vic
anh gia rui ro co sai sot trong yu o cp co so dn liu co con phu hop hay
khng (xem hng dn tai oan A60 - 61 Chun mc nay).
26. Kim toan vin phai a ra kt lun v tinh y u, thich hop cua bng chung kim
toan thu thp. Khi a ra y kin kim toan, kim toan vin phai xem xet tt ca
bng chung kim toan lin quan, bt k bng chung nay chung thc hay mu thun
vi cac co so dn liu cua bao cao tai chinh (xem hng dn tai oan A62 Chun
mc nay).
27. Nu cha thu thp oc y u bng chung kim toan thich hop lin quan n mt co
so dn liu trong yu cua bao cao tai chinh, kim toan vin phai c gng thu thp
thm bng chung kim toan. Nu khng th thu thp oc y u bng chung kim
toan thich hop, kim toan vin phai a ra y kin kim toan ngoai tru hoc tu chi
a ra y kin v bao cao tai chinh.
TUi +i'uW hX !P kim ton
28. 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 lp va lu lai trong h so kim toan:
(a) Bin phap xu ly tng th i vi cac rui ro co sai sot trong yu oc anh
gia o cp bao cao tai chinh va ni dung, lch trinh, pham vi cac thu tuc kim
toan tip theo thc hin;
(b) Mi lin h giua cac thu tuc kim toan o vi cac rui ro oc anh gia o cp
co so dn liu;
(c) Kt qua cua cac thu tuc kim toan, k ca cac kt lun, nu cac thu tuc nay
khng r rang (xem hng dn tai oan A63 Chun mc nay).
29. Nu kim toan vin d nh su dung bng chung kim toan v tinh huu hiu cua hoat
ng kim soat thu thp oc tu cac cuc kim toan trc, kim toan vin phai ghi
chep trong h so kim toan cac kt lun trn co so tin cy vao cac kim soat oc
thu nghim trong cuc kim toan trc.
30. Tai liu, h so kim toan phai chung minh rng cac s liu trn bao cao tai chinh
oc i chiu khp vi cac s liu trn s k toan.
III6 HYZNG D[N ; D\NG
3h" th:c h"'n Ch*9n m:c ny cFn tham kh4o Ch*9n m:c k")m ton M"'t Nam s 2002
&i'n (h( )* +, tFn5 th (hng dn oan 05 Chun mc nay)
A1. Bin phap xu ly tng th i vi cac rui ro co sai sot trong yu oc anh gia
trong bao cao tai chinh co th bao gm:
(1) Nhn manh vi nhom kim toan v s cn thit phai duy tri thai hoai nghi
ngh nghip;
(2) B nhim cac thanh vin nhom kim toan co kinh nghim hoc co k nng
chuyn mn c bit, hoc su dung chuyn gia;
(3) Tng cong giam sat;
6
(4) Kt hop cac yu t khng th d oan trc khi la chon cac thu tuc kim
toan tip theo cn thc hin;
(5) Thc hin nhung thay i chung i vi ni dung, lch trinh va pham vi cac
thu tuc kim toan, vi du: thc hin cac thu nghim co ban vao giai oan cui
ky thay vi giua ky, hoc thay i ni dung cua cac thu tuc kim toan nhm
thu thp oc bng chung kim toan thuyt phuc hon.
A2. Hiu bit cua kim toan vin v mi trong kim soat cua on v co anh hong
n vic anh gia rui ro co sai sot trong yu trong bao cao tai chinh va do o cung
anh hong n bin phap xu ly tng th. Mi trong kim soat huu hiu co th
cho phep kim toan vin tin tong hon vao kim soat ni b va tin cy cua
bng chung kim toan bt ngun tu bn trong on v va do o, cho phep kim toan
vin thc hin mt s thu tuc kim toan vao giai oan giua ky thay vi cui ky. Tuy
nhin, cac khim khuyt trong mi trong kim soat lai co anh hong ngoc lai,
vi du, kim toan vin co th thc hin cac thu tuc sau i vi mi trong kim
soat khng hiu qua:
(1) Thc hin thm cac thu tuc kim toan vao giai oan cui ky thay vi giai oan
giua ky;
(2) Thu thp thm bng chung kim toan tu cac thu nghim co ban;
(3) Mo rng pham vi kim toan ra nhiu a im hon.
A3. Vic xem xet nhung vn trn co anh hong quan trong n phong phap tip
cn chung cua kim toan vin, vi du, tp trung vao thu nghim co ban (phong
phap co ban) hoc phong phap kt hop thu nghim kim soat vi thu nghim co
ban (phong phap kt hop).
Th- t>c kim ton 1"i /2i 3-i 3o cG !.i !Gt t3Hn5 IJu 14 1KLc 1nh 5i M cN( 1O cP
!M =Qn +i'u
N!" &*ngH .6ch t;<nh % (hOm %" ca cc th tBc k")m ton t"C( theo (hng dn oan 06
Chun mc nay)
A4. Danh gia cua kim toan vin v cac rui ro phat hin oc o cp co so dn liu
cung cp co so nhm la chon phong phap kim toan thich hop thit k va
thc hin cac thu tuc kim toan tip theo. Vi du, kim toan vin co th xac nh
rng:
(a) Chi cn thc hin thu nghim kim soat, kim toan vin cung co th a ra
bin phap xu ly hiu qua i vi rui ro co sai sot trong yu oc anh gia
cho mt co so dn liu cu th;
(b) Chi cn thc hin cac thu nghim co ban la phu hop i vi cac co so dn
liu cu th, do o, kim toan vin bo qua anh hong cua cac kim soat khi
anh gia rui ro lin quan. Vic bo qua nay co th la do cac thu tuc anh gia
rui ro cua kim toan vin khng xac nh oc bt ky kim soat huu hiu
nao lin quan n co so dn liu, hoc do vic thu nghim kim soat khng
hiu qua, lam cho kim toan vin khng co y nh da vao tinh huu hiu cua
hoat ng kim soat xac nh ni dung, lch trinh va pham vi cua cac thu
nghim co ban; hoc
7
(c) Phong phap kt hop thu nghim kim soat va thu nghim co ban la mt
phong phap huu hiu.
Tuy nhin, theo quy nh tai oan 18 Chun mc nay, du la chon phong phap
nao thi kim toan vin vn phai thit k va thc hin cac thu nghim co ban cho
tung nhom giao dch, s d tai khoan va thng tin thuyt minh trong yu.
A5. Ni dung cua mt thu tuc kim toan phan anh muc tiu cua thu tuc o (vi du, thu
nghim kim soat hoc thu nghim co ban) va loai thu tuc (vi du, kim tra, quan
sat, phong vn, xac nhn, tinh toan lai, thc hin lai hay thu tuc phn tich). Ni
dung cua thu tuc kim toan la vn quan trong nht cn xac nh sau khi anh
gia rui ro.
A6. Lch trinh cua thu tuc kim toan la thoi im tin hanh thu tuc kim toan, giai
oan hoc thoi im ma bng chung kim toan oc ap dung.
A7. Pham vi cua thu tuc kim toan la s long thu tuc kim toan cn thc hin, vi du
c mu hay s ln quan sat mt kim soat.
A8. Vic thit k va thc hin cac thu tuc kim toan tip theo, ma ni dung, lch trinh
va pham vi cua cac thu tuc nay oc xac nh da trn co so anh gia rui ro co sai
sot trong yu o cp co so dn liu, cung cp mi lin kt r rang giua cac thu
tuc kim toan tip theo va vic anh gia rui ro cua kim toan vin.
Thu tuc kim toan trn co so anh gia rui ro o cp co so dn liu (hng dn oan
07(a) Chun mc nay)
Ni dung
A9. Cac rui ro oc kim toan vin anh gia co th anh hong n ca loai thu tuc kim
toan cn thc hin va vic kt hop cac thu tuc kim toan. Vi du, khi kim toan
vin anh gia co rui ro cao, ngoai vic kim tra tai liu, kim toan vin co th xac
nhn vi mt bn thu ba v s y u cua cac iu khoan hop ng. Ngoai ra, cac
thu tuc kim toan nht nh co th thich hop i vi mt s co so dn liu nay hon
la i vi cac co so dn liu khac. Vi du, lin quan n doanh thu, cac thu nghim
kim soat co th la bin phap thich hop nht xu ly rui ro co sai sot v co so dn
liu 'tinh y u, trong khi cac thu nghim co ban lai co th la bin phap thich
hop nht xu ly rui ro co sai sot v co so dn liu 'tinh phat sinh.
A10. Khi xac nh ni dung thu tuc kim toan, kim toan vin cn xem xet ly do anh
gia rui ro. Vi du, nu mt rui ro oc anh gia la thp chi do c trng ring cua
nhom giao dch ma khng xem xet n cac kim soat lin quan thi kim toan vin
co th xac nh rng chi cn thc hin cac thu tuc phn tich co ban cung co th
cung cp y u bng chung kim toan thich hop. Ngoc lai, nu rui ro oc anh
gia la thp do kim soat ni b hiu qua, va kim toan vin d nh s thit k cac
thu nghim co ban cn cu vao hiu qua kim soat, thi kim toan vin s thc hin
cac thu nghim kim soat theo quy nh tai oan 08(a) Chun mc nay. Vi du cho
trong hop nay la cac nhom giao dch tong i ng nht, khng phuc tap, oc
xu ly thong xuyn va oc h thng thng tin cua on v kim soat.
Lch trinh
A11. Kim toan vin co th thc hin thu nghim kim soat hoc thu nghim co ban o
thoi im kim toan giua ky hay cui ky. Rui ro co sai sot trong yu cang cao thi
kim toan vin cang cn phai thc hin cac thu tuc co ban gn hoc tai thoi im
8
cui ky hon la vao thoi im trc o, hoc thc hin cac thu tuc kim toan ma
khng cn thng bao trc v ni dung va thoi gian (vi du, thc hin cac thu tuc
kim toan tai mt s a im oc chon ma khng thng bao trc). Diu nay
c bit thich hop khi la chon cac thu tuc kim toan xu ly rui ro co gian ln.
Vi du, khi phat hin rui ro c y gy sai sot hoc thao tung s liu, kim toan vin
co th kt lun rng cac thu tuc kim toan mo rng cac kt lun kim toan tu
thoi im kim toan giua ky n cui ky s khng hiu qua.
A12. Vic thc hin cac thu tuc kim toan vao thoi im trc khi kt thuc ky k toan
co th giup kim toan vin phat hin sm cac vn quan trong va do o co th
giai quyt cac vn o vi s h tro cua Ban Giam c on v oc kim toan
hoc thit k phong phap kim toan hiu qua giai quyt cac vn nay.
A13. Mt s thu tuc kim toan nht nh chi co th oc thc hin vao giai oan cui
ky hoc sau giai oan cui ky, vi du:
(1) Di chiu s liu trn bao cao tai chinh vi s liu trn s k toan;
(2) Kim tra cac khoan muc oc iu chinh trong qua trinh lp va trinh bay
bao cao tai chinh;
(3) Cac thu tuc kim toan xu ly rui ro ma tai thoi im cui ky, on v oc
kim toan lai ky kt nhung hop ng ban hang khng minh bach hoc co cac
giao dch khng oc quyt toan.
A14. Quyt nh cua kim toan vin v thoi im thc hin cac thu tuc kim toan chu
anh hong cua cac yu t lin quan, bao gm:
(1) Mi trong kim soat;
(2) Thoi im co thng tin thich hop (vi du, du liu trong cac tp in tu sau o
co th b iu chinh, hoc cac thu tuc cn quan sat co th chi din ra tai
nhung thoi im nht nh);
(3) Ban cht cua rui ro (vi du, nu co rui ro doanh thu b khai tng ap ung
cac muc loi nhun ky vong bng cach tao ra nhung hop ng ban hang gia
mao sau khi kt thuc ky k toan, kim toan vin co th kim tra cac hop ng
hin co vao thoi im kt thuc ky k toan);
(4) Giai oan hoc thoi im lin quan n bng chung kim toan.
Pham vi
A15. Kim toan vin xac nh pham vi cua thu tuc kim toan oc xet oan la cn thit
sau khi cn nhc muc trong yu, cac rui ro oc anh gia va muc am bao ma
kim toan vin d kin at oc. Khi kim toan vin at oc muc ich nho thc
hin kt hop cac thu tuc kim toan thi pham vi cua mi thu tuc oc xem xet ring
r. Noi chung, kim toan vin cn mo rng pham vi cac thu tuc kim toan nu rui
ro co sai sot trong yu tng ln. Vi du, xu ly rui ro co sai sot trong yu do gian
ln, kim toan vin co th cn tng c mu hoc thc hin cac thu tuc phn tich co
ban o muc chi tit hon. Tuy nhin, vic mo rng pham vi thu tuc kim toan chi
co hiu qua nu ban thn thu tuc kim toan la phu hop vi rui ro c thu.
A16. Vic su dung cac k thut kim toan vi s h tro cua may tinh (CAATs) co th
cho phep kim tra nhiu giao dch in tu va du liu trong cac tai khoan in tu.
K thut nay co th huu ich khi kim toan vin quyt nh iu chinh pham vi
9
kim tra, vi du khi xu ly rui ro co sai sot trong yu do gian ln. Cac k thut nay
co th oc su dung chon mu tu cac tp tin in tu chinh phn loai thanh
cac giao dch c thu hoc kim tra tng th thay vi kim tra mu.
Lu y khi kim toan cac on v trong linh vc cng
A17. Khi kim toan cac on v trong linh vc cng, cac quy nh cua Kim toan Nha
nc va bt ky yu cu kim toan c bit nao khac co th anh hong n quyt
nh cua kim toan vin v ni dung, lch trinh va pham vi cua cac thu tuc kim
toan tip theo.
Lu y khi kim toan cac on v nho
A18. Di vi cac on v nho, kim toan vin co th khng xac nh oc nhiu hoat
ng kim soat, hoc on v co th co rt it tai liu th hin s tn tai hoc vn
hanh cua cac hoat ng kim soat o. Trong trong hop nay, vic thc hin cac
thu tuc kim toan tip theo ma chu yu la thu nghim co ban s co th hiu qua
hon. Tuy nhin, trong mt s trong hop hn huu, kim toan vin s khng th thu
thp oc y u bng chung kim toan thich hop nu khng co cac hoat ng
kim soat hay nhung thanh phn khac cua kim soat.
Danh gia muc rui ro cao (hng dn oan 07(b) Chun mc nay)
A19. Khi cn thu thp bng chung kim toan thuyt phuc hon do muc rui ro oc
anh gia cao hon, kim toan vin co th tng s long bng chung, hoc thu thp
bng chung thich hop hon hoc ang tin cy hon, bng cach tp trung thu thp
bng chung tu bn thu ba hoc thu thp bng chung chung thc tu mt s ngun
c lp.
ThA ngh"'m k")m sot
Thit k va thc hin thu nghim kim soat (hng dn oan 08 Chun mc nay)
A20. Cac thu nghim kim soat chi oc thc hin i vi nhung kim soat ma kim
toan vin xac nh rng oc thit k phu hop ngn chn hoc phat hin va sua
chua mt sai sot trong yu trong mt co so dn liu. Nu cac kim soat khac nhau
v co ban oc thc hin tai nhung thoi im khac nhau trong giai oan oc
kim toan thi mi kim soat o phai oc xem xet ring.
A21. Vic kim tra tinh huu hiu cua hoat ng kim soat khac vi vic tim hiu va
anh gia v mt thit k va thc hin cua cac kim soat o. Tuy nhin, kim toan
vin vn co th su dung cac loai thu tuc kim toan ging nhau kim tra. Vi th,
kim toan vin co th quyt nh cach kim tra hiu qua la kim tra tinh huu hiu
cua hoat ng kim soat ng thoi vi vic anh gia v mt thit k va xac nh
rng cac kim soat o oc thc hin.
A22. Mc du mt s thu tuc anh gia rui ro co th khng oc thit k lam thu
nghim kim soat nhng cac thu tuc o cung co th cung cp bng chung kim
toan v tinh huu hiu cua hoat ng kim soat va, do o, ong vai tro nh thu
nghim kim soat. Vi du, cac thu tuc anh gia rui ro cua kim toan vin co th bao
gm:
(1) Phong vn v vic su dung d toan cua Ban Giam c;
(2) Quan sat vic Ban Giam c so sanh chi phi d tinh va chi phi thc t hang
thang;
10
(3) Kim tra cac bao cao phat hin bin ng giua s liu thc t vi k
hoach.
Cac thu tuc kim toan nay khng chi cung cp nhung hiu bit v cng tac lp k
hoach cua on v va liu k hoach o oc thc hin hay cha, ma con co th
cung cp bng chung kim toan v tinh huu hiu cua quy trinh lp k hoach cua
on v trong vic ngn ngua va phat hin cac sai sot trong yu trong phn loai chi
phi.
A23. Kim toan vin co th thit k mt thu nghim kim soat thc hin ng thoi
vi vic kim tra chi tit cung mt giao dch. Mc du muc tiu cua thu nghim
kim soat khac vi muc tiu cua kim tra chi tit nhng co th thc hin ng thoi
ca hai thu tuc nay i vi cung mt giao dch, goi la 'thu nghim kep. Vi du,
kim toan vin co th thit k va anh gia cac kt qua kim tra mt hoa on nhm
xac nh xem hoa on o oc ph duyt hay cha, ng thoi cung cp bng
chung kim toan chi tit v giao dch o. Thu nghim kep oc thit k va anh
gia bng cach xem xet ring r mi muc tiu kim toan nu trn.
A24. Theo oan 30 Chun mc kim toan Vit Nam s 315, trong mt s trong hop,
kim toan vin co th nhn thy rng khng th thit k cac thu nghim co ban
mt cach hiu qua ma ban thn cac thu nghim nay cung cp y u bng chung
kim toan thich hop o cp co so dn liu. Tinh hung nay co th xay ra khi mt
on v iu hanh hoat ng kinh doanh bng cng ngh thng tin va khng ghi lai
hoc khng lu tru bng tai liu ma chi thng qua h thng cng ngh thng tin.
Trong trong hop nay, kim toan vin phai thc hin cac thu nghim kim soat co
lin quan theo yu cu trong oan 08(b) Chun mc nay.
Bng chung kim toan va tin cy d tinh (hng dn oan 09 Chun mc nay)
A25. Kim toan vin co th at oc muc am bao cao hon v tinh huu hiu cua
hoat ng kim soat khi phong phap kim toan chu yu su dung thu nghim
kim soat, c bit la khi khng th thu thp y u bng chung kim toan thich
hop chi tu cac thu nghim co ban.
Ni dung va pham vi cua thu nghim kim soat
Cac thu tuc kim toan khac kt hop vi thu tuc phong vn (hng dn oan 10(a) Chun
mc nay)
A26. Chi thc hin thu tuc phong vn thi thi khng u kim tra tinh huu hiu cua
cac kim soat, do o, kim toan vin cn thc hin cac thu tuc kim toan khac kt
hop vi phong vn. Thu tuc phong vn kt hop vi kim tra hoc thc hin lai co
th cung cp s am bao cao hon so vi vic kt hop thu tuc phong vn va quan
sat vi quan sat chi phu hop tai thoi im din ra giao dch.
A27. Ni dung cua mt kim soat cu th s anh hong n loai thu tuc cn thc hin
thu thp bng chung kim toan v tinh hoat ng huu hiu cua kim soat o. Vi
du, nu tinh hoat ng huu hiu oc chung minh di hinh thuc vn ban thi kim
toan vin co th quyt nh kim tra tai liu cua on v thu thp bng chung
kim toan v tinh hoat ng huu hiu o. Tuy nhin, i vi cac kim soat khac,
tai liu v hoat ng co th s khng co sn hoc khng thich hop. Vi du, co th
khng co tai liu v hoat ng cua mt s yu t cua mi trong kim soat nh
vic phn quyn, phn nhim, hoc khng co tai liu v mt s loai hoat ng
kim soat nh cac hoat ng kim soat oc xu ly bng may tinh. Trong trong
11
hop nay, kim toan vin co th thu thp bng chung v tinh hoat ng huu hiu
bng cach phong vn kt hop vi cac thu tuc kim toan khac, nh quan sat hoc su
dung cac k thut kim toan vi s h tro cua may tinh.
Pham vi cua thu nghim kim soat
A28. Kim toan vin co th phai mo rng pham vi thu nghim i vi mt kim soat
khi cn thu thp bng chung kim toan thuyt phuc hon v tinh huu hiu cua kim
soat o. Ngoai muc tin cy vao cac kim soat, kim toan vin co th xem xet
cac vn sau khi xac nh pham vi cua thu nghim kim soat:
(1) Tn sut thc hin kim soat cua on v trong sut giai oan;
(2) Khoang thoi gian trong giai oan kim toan ma kim toan vin tin cy vao
tinh huu hiu cua hoat ng kim soat;
(3) T l sai lch d kin cua mt kim soat;
(4) Tinh thich hop va tin cy cua bng chung kim toan cn thu thp v tinh
huu hiu cua hoat ng kim soat o cp co so dn liu;
(5) Pham vi cua bng chung kim toan cn thu thp oc tu cac thu nghim
kim soat khac lin quan n co so dn liu o.
Chun mc kim toan Vit Nam s 530 quy nh va hng dn chi tit hon v
pham vi thu nghim.
A29. o tinh nht quan vn co cua quy trinh xu ly cng ngh thng tin, kim toan vin
co th khng cn phai mo rng pham vi thu nghim i vi mt kim soat t
ng. Mt kim soat t ng s oc thc hin mt cach nht quan nu chong
trinh (bao gm cac bang biu, tp tin hay du liu c nh oc su dung trong
chong trinh) khng thay i. Nu kim toan vin xac nh la mt kim soat t
ng vn hanh ung nh d kin (vic xac nh co th oc thc hin tai thoi
im bt u thc hin kim soat hoc mt thoi im khac) thi kim toan vin co
th xem xet thc hin cac thu nghim xac nh rng kim soat o tip tuc vn
hanh hiu qua. Cac thu nghim o co th bao gm vic xac nh:
(1) Cac thay i cua chong trinh s khng oc thc hin khi cha co s kim
soat thich hop i vi cac thay i o;
(2) Phin ban chinh thuc cua chong trinh oc su dung xu ly giao dch;
(3) Cac kim soat chung khac co lin quan oc thc hin hiu qua.
Cac thu nghim nay cung co th bao gm vic xac nh rng nhung thay i cua
chong trinh cha oc trin khai, nh trong hop on v su dung cac goi phn
mm ung dung ma khng chinh sua hoc bao tri cac phn mm nay. Vi du, kim
toan vin co th kim tra h so quan tr v an ninh cng ngh thng tin thu thp
oc bng chung kim toan cho thy cha co s truy cp trai phep nao trong sut
giai oan.
Thu nghim i vi cac kim soat gian tip (hng dn oan 10(b) Chun mc nay)
A30. Trong mt s trong hop, kim toan vin co th cn thu thp bng chung kim
toan chung minh tinh huu hiu cua hoat ng kim soat gian tip. Vi du, khi
kim toan vin quyt nh kim tra tinh huu hiu cua vic ngoi su dung soat xet
12
bao cao ngoai l v vic ban hang vot han muc no cho phep, thi vic soat xet cua
ngoi su dung va cac hoat ng lin quan sau o la cac kim soat oc kim toan
vin xac nh la lin quan trc tip. Cac kim soat i vi tinh chinh xac cua
thng tin trong bao cao (vi du, kim soat chung v cng ngh thng tin) oc coi
la cac kim soat gian tip.
A31. o tinh nht quan vn co cua quy trinh xu ly cng ngh thng tin, bng chung
kim toan v vic thc hin mt ung dung kim soat t ng, khi yoc xem xet
kt hop vi cac bng chung kim toan v tinh huu hiu cua hoat ng kim soat
chung cua on v (c bit la cac kim soat i vi s thay i), cung co th cung
cp bng chung kim toan quan trong v tinh huu hiu cua hoat ng kim soat
o.
Lch trinh thu nghim kim soat
Khoang thoi gian tin cy d tinh (hng dn oan 11 Chun mc nay)
A32. Bng chung kim toan chi lin quan n mt thoi im vn co th la y u cho
muc ich kim toan, vi du khi thu nghim kim soat i vi vic kim k hang tn
kho cua on v vao cui ky k toan. Mt khac, nu kim toan vin d nh da vao
mt kim soat trong ca giai oan, kim toan vin cn thc hin cac thu nghim co
kha nng cung cp bng chung kim toan v vic kim soat o oc thc hin
hiu qua tai nhung thoi im lin quan trong giai oan o. Nhung thu nghim loai
nay co th bao gm thu nghim i vi vic giam sat cac kim soat cua on v.
Su dung bng chung kim toan thu thp oc trong giai oan giua ky (hng dn oan
12(b) Chun mc nay)
A33. Khi xac nh bng chung kim toan b sung cn thu thp v cac kim soat oc
thc hin trong giai oan tu giua ky n cui ky, kim toan vin cn xem xet cac
yu t bao gm:
(1) Muc nghim trong cua cac rui ro co sai sot trong yu oc anh gia o
cp co so dn liu;
(2) Cac kim soat cu th oc thu nghim trong giai oan giua ky, cung nh
nhung thay i quan trong i vi cac kim soat o k tu khi oc thu
nghim, k ca nhung thay i v h thng thng tin, quy trinh xu ly va nhn
s;
(3) Muc thu thp oc bng chung kim toan v tinh huu hiu cua cac hoat
ng kim soat o;
(4) Khoang thoi gian con lai cua giai oan kim toan;
(5) Pham vi thu nghim co ban ma kim toan vin d nh giam bt da vao
muc tin cy cua cac kim soat;
(6) Mi trong kim soat.
A34. Kim toan vin co th thu thp bng chung kim toan b sung bng cach thc hin
thu nghim kim soat cho giai oan con lai hoc kim tra cng tac giam sat cac
kim soat cua on v oc kim toan.
13
Su dung bng chung kim toan thu thp oc tu cac cuc kim toan trc (hng dn
oan 13 Chun mc nay)
A35. Trong mt s trong hop nht nh, bng chung kim toan thu thp oc tu cac
cuc kim toan trc cung co th cung cp bng chung cho cuc kim toan hin
tai nu kim toan vin thc hin cac thu tuc kim toan chung minh cac bng
chung kim toan nm trc vn tip tuc phu hop cho cuc kim toan hin tai. Vi
du, khi thc hin cuc kim toan trc, kim toan vin xac nh la mt kim
soat t ng cua on v vn hanh nh d kin thi trong cuc kim toan hin tai,
kim toan vin co th thu thp bng chung kim toan xac nh liu co thay i
nao trong kim soat t ng nay co th anh hong n hiu qua kim soat hay
khng, thng qua vic phong vn Ban Giam c va kim tra s theo di xac
nh cac kim soat nao b thay i. Bng chung kim toan v nhung thay i
nay co th giup kim toan vin quyt nh tng hoc giam bng chung kim toan
cn thu thp trong giai oan hin tai anh gia tinh huu hiu cua hoat ng kim
soat.
Cac kim soat thay i k tu cac cuc kim toan trc (hng dn oan 14(a) Chun
mc nay)
A36. Cac thay i co th lam anh hong n tinh thich hop cua bng chung kim toan
thu thp oc tu cac cuc kim toan trc, lam cho cac bng chung nay khng
con tip tuc oc kim toan vin tin cy trong cuc kim toan hin tai. Vi du, cac
thay i trong h thng cho phep on v nhn mt bao cao mi tu h thng co th
khng anh hong n tinh thich hop cua bng chung kim toan thu thp oc
tu cuc kim toan trc nhng cac thay i lam cho du liu oc cng luy k
hoc oc tinh toan theo mt cach khac s anh hong n tinh thich hop cua bng
chung kim toan o.
Cac kim soat khng thay i k tu cac cuc kim toan trc (hng dn oan 14(b)
Chun mc nay)
A37. Kim toan vin cn su dung xet oan chuyn mn quyt nh liu co th tip
tuc tin tong vao nhung bng chung kim toan thu thp oc trong cac cuc
kim toan trc i vi cac kim soat sau:
(a) Cac kim soat khng co s thay i k tu ln thu nghim cui cung;
(b) Cac kim soat khng lam giam bt rui ro ang k.
Kim toan vin cung su dung xet oan chuyn mn xac nh khoang thoi gian
thich hop kim tra lai cac kim soat, tuy nhin theo quy nh tai oan 14(b)
Chun mc nay, vic nay cn oc thc hin it nht mt ln trong 3 nm lin tuc.
A38. Noi chung, rui ro co sai sot trong yu cang cao, hoc muc tin cy vao kim soat
cang ln, thi thoi gian giua cac ln kim tra (nu co) cang ngn. Cac yu t co th
rut ngn thoi gian kim tra lai mt kim soat, hoc lam cho kim toan vin quyt
nh khng tin cy vao bng chung kim toan thu thp oc tu cac cuc kim toan
trc, bao gm:
(1) Mi trong kim soat yu kem;
(2) S yu kem cua cng tac giam sat cac kim soat;
(3) Cac kim soat lin quan co mt yu t quan trong oc thc hin thu cng;
14
(4) Thay i nhn s co anh hong ang k n vic ung dung mt kim soat;
(5) Tinh hinh thay i dn n s cn thit phai thay i v kim soat;
(6) u kem trong cac kim soat chung v cng ngh thng tin.
A39. Khi kim toan vin d nh tin cy vao bng chung kim toan thu thp oc tu
cac cuc kim toan trc i vi mt s kim soat, vic kim tra mt s trong cac
kim soat o o tung cuc kim toan s cung cp thng tin chung thc v tinh huu
hiu lin tuc cua mi trong kim soat. Vic nay giup kim toan vin quyt nh
liu co th tin cy vao bng chung kim toan thu thp oc tu cac cuc kim
toan trc hay khng.
Danh gia tinh huu hiu cua hoat ng kim soat (hng dn oan 16 - 17 Chun mc
nay)
A40. Mt sai sot trong yu oc kim toan vin phat hin la du hiu r rang v s tn
tai cua mt khim khuyt nghim trong trong kim soat ni b.
A41. Khai nim tinh huu hiu cua hoat ng kim soat vn cho thy co th co nhung sai
lch trong cach thuc trin khai cac kim soat cua on v. Nhung sai lch o co th
do cac yu t nh thay i nhn s chu cht, s dao ng ang k v s long
giao dch theo mua vu va cac nhm ln chu quan. T l sai lch oc phat hin,
c bit la khi so vi t l sai lch d kin, co th cho thy khng th tin cy vao
kim soat giam rui ro o cp co so dn liu xung muc ma kim toan vin
anh gia.
ThA ngh"'m c? =4n (hng dn oan 18 Chun mc nay)
A42. Theo quy nh tai oan 18 Chun mc nay, kim toan vin cn thit k va thc
hin cac thu nghim co ban cho mi nhom giao dch, s d tai khoan va thng tin
thuyt minh trong yu, cho du kt qua anh gia rui ro co sai sot trong yu nh th
nao. Quy nh nay xut phat tu thc t la: (a) vic anh gia rui ro cua kim toan
vin la mang tinh xet oan, do o kim toan vin co th khng phat hin ra tt ca
cac rui ro co sai sot trong yu; va (b) co nhung han ch tim tang trong kim soat
ni b, bao gm vic Ban Giam c khng ch kim soat.
Ni dung va pham vi thu nghim co ban
A43. Tuy theo tinh hinh, kim toan vin co th xac nh rng:
(1) Chi thc hin cac thu tuc phn tich co ban la u giam rui ro kim toan
xung muc thp co th chp nhn oc. Vi du: khi kim toan vin anh gia
rui ro da vao bng chung kim toan thu thp oc tu thu nghim kim soat;
(2) Chi co kim tra chi tit la thich hop;
(3) Vic kt hop thu tuc phn tich co ban va kim tra chi tit la thich hop nht
xu ly rui ro oc anh gia.
A44. Thu tuc phn tich co ban thong oc ap dung cho s long ln cac giao dch co
th d oan theo thoi gian. Chun mc kim toan Vit Nam s 520 quy nh va
hng dn v vic ap dung thu tuc phn tich trong vic kim toan.
A45. Kim toan vin cn xem xet ban cht cua rui ro va co so dn liu khi thit k kim
tra chi tit. Vi du, khi kim tra chi tit lin quan n co so dn liu 'tinh hin huu
hoc 'tinh phat sinh, kim toan vin co th la chon s liu tu cac khoan muc
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co trong bao cao tai chinh va thu thp bng chung kim toan thich hop. Mt khac,
khi kim tra chi tit lin quan n co so dn liu 'tinh y u, kim toan vin co
th cn la chon s liu tu nhung khoan muc s phai co trong bao cao tai chinh va
kim tra xem cac khoan muc o oc trinh bay trong bao cao tai chinh hay
cha.
A46. o vic anh gia rui ro co sai sot trong yu cn xem xet n kim soat ni b,
kim toan vin s cn mo rng pham vi thu nghim co ban khi kt qua thu nghim
kim soat la khng thoa ang. Tuy nhin, vic mo rng pham vi cua mt thu tuc
kim toan chi thich hop khi thu tuc kim toan o co lin quan n rui ro cu th.
A47. Khi thit k kim tra chi tit, pham vi kim tra thong oc xem xet nh la vic
la chon c mu. Tuy nhin, kim toan vin cn xem xet nhung vn khac lin
quan, nh liu co phong phap nao hiu qua hon la chon cac phn tu kim tra
hay khng (xem oan 10 Chun mc kim toan Vit Nam s 500).
Xem xet s cn thit phai thc hin thu tuc xac nhn tu bn ngoai (hng dn oan 19
Chun mc nay)
A48. Thu tuc xac nhn tu bn ngoai thong oc thc hin khi thu thp bng chung
kim toan v cac co so dn liu lin quan n cac s d tai khoan va cac yu t
km theo, tuy nhin khng nht thit gii han o cac khoan muc nay. Vi du, kim
toan vin co th yu cu xac nhn tu bn ngoai v cac iu khoan hop ng, hoc
cac giao dch giua on v vi cac bn khac. Thu tuc xac nhn tu bn ngoai cung co
th oc thc hin thu thp bng chung kim toan v vic khng co cac iu
kin nht nh. Vi du, kim toan vin co th yu cu xac nhn rng khng co 'thoa
thun phu nao lin quan n co so dn liu v tinh ung ky cua doanh thu. Thu
tuc xac nhn tu bn ngoai cung co th cung cp bng chung kim toan thich hop
xu ly rui ro co sai sot trong yu oc anh gia trong cac trong hop nh:
(1) S d tai khoan ngn hang va cac thng tin khac lin quan n quan h vi
ngn hang;
(2) S d cac khoan phai thu va cac iu khoan hop ng;
(3) Hang tn kho do bn thu ba nm giu tai kho bao thu xu ly hoc hang ky
gui;
(4) Giy chung nhn quyn su dung t do lut s hoc ngoi cho vay giu bao
quan hoc am bao kha nng thanh toan;
(5) Cac khoan u t do bn thu ba nm giu bao v an toan, hoc mua trn san
chung khoan nhng cha oc nhn vao ngay lp Bang cn i k toan;
(6) Cac khoan vay, bao gm cac iu khoan thanh toan va cac iu khoan gii han;
(7) S d cac khoan phai tra va cac iu khoan hop ng.
A49. Mc du cac xac nhn tu bn ngoai co th cung cp bng chung kim toan thich
hop i vi mt s co so dn liu nht nh nhng cac xac nhn nay lai cung cp
bng chung kim toan khng my thich hop i vi mt s co so dn liu khac. Vi
du, xac nhn tu bn ngoai co th cung cp bng chung kim toan v s tn tai cua
cac khoan phai thu nhng khng cung cp bng chung v kha nng thu hi cac
khoan phai thu o.
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A50. Kim toan vin co th xac nh rng thu tuc xac nhn tu bn ngoai oc thc hin
cho mt muc ich nht nh cung co th giup thu thp bng chung kim toan v
cac vn khac. Vi du, yu cu xac nhn v cac s d tai khoan ngn hang thong
bao gm yu cu cung cp thng tin lin quan n cac co so dn liu khac cua bao
cao tai chinh. Vic xem xet cac vn nay co th anh hong n quyt nh cua
kim toan vin v vic co thc hin cac thu tuc xac nhn tu bn ngoai hay khng.
A51. Cac yu t co th giup kim toan vin xac nh co thc hin cac thu tuc xac nhn
tu bn ngoai nh cac thu nghim kim toan co ban hay khng, bao gm:
(1) Hiu bit cua bn xac nhn v vn cn xac nhn: thng tin phan hi co th
ang tin cy hon nu oc mt ngoi cua bn xac nhn co hiu bit cn thit
v thng tin cn xac nhn;
(2) Kha nng hoc s sn sang phan hi cua bn xac nhn, vi du bn xac nhn:
- Co th khng nhn trach nhim i vi vic phan hi mt yu cu xac
nhn;
- Co th thy vic phan hi tn qua nhiu chi phi va thoi gian;
- Co th lo lng v trach nhim phap ly tu vic phan hi;
- Co th hach toan giao dch bng cac loai tin t khac; hoc
- Co th hoat ng trong mt mi trong ma vic phan hi cac yu cu xac
nhn khng phai la vn quan trong cua cac hoat ng hang ngay.
Trong trong hop o, bn xac nhn co th khng phan hi, phan hi mt
cach thiu trach nhim hoc co th c gng han ch tin cy cua phan hi.
(3) S khach quan cua bn xac nhn: nu bn xac nhn la bn lin quan cua on v
thi vic phan hi cho cac yu cu xac nhn co th co tin cy thp hon.
Thu nghim co ban lin quan n quy trinh khoa s k toan lp bao cao tai chinh (hng
dn oan 20(b) Chun mc nay)
A52. Ni dung va pham vi kim tra cua kim toan vin i vi cac but toan va iu
chinh khac phu thuc vao tinh cht va muc phuc tap cua quy trinh lp bao cao
tai chinh cua on v va cac rui ro co sai sot trong yu lin quan.
Th nghim co ban i vi cac rui ro ang k (hng dn oan 21 Chun mc nay)
A53. Doan 21 Chun mc nay yu cu kim toan vin phai thc hin cac thu nghim co
ban xu ly cac rui ro ma kim toan vin xac nh la rui ro ang k. Bng
chung kim toan di hinh thuc xac nhn tu bn ngoai ma kim toan vin nhn
trc tip tu cac bn xac nhn phu hop co th giup kim toan vin thu thp bng
chung kim toan co tin cy cao cn thit xu ly rui ro co sai sot trong yu
ang k do gian ln hoc nhm ln. Vi du, nu kim toan vin nhn thy Ban
Giam c ang chu ap lc phai at oc cac muc loi nhun ky vong thi co th
xay ra rui ro Ban Giam c thi phng doanh thu bng cach ghi nhn cac khoan
doanh thu khng phu hop vi iu khoan cua hop ng ban hang, hoc bng cach
phat hanh hoa on trc khi giao hang. Trong trong hop nay, kim toan vin co
th thit k cac thu tuc xac nhn tu bn ngoai xac nhn cac s d cha thanh
toan, ng thoi xac nhn cac chi tit trong hop ng ban hang, bao gm thoi im,
cac iu khoan v giao hang va quyn tra lai hang. Ngoai ra, h tro cho vic
thc hin thu tuc xac nhn tu bn ngoai, kim toan vin co th phong vn cac nhn
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s khng lam cng tac tai chinh cua on v v nhung thay i trong hop ng ban
hang va cac iu khoan giao hang.
Lch trinh thc hin thu nghim co ban (hng dn oan 22 - 23 Chun mc nay)
A54. Trong hu ht cac trong hop, bng chung kim toan tu cac thu nghim co ban
thu thp oc tu cuc kim toan trc hu nh khng cung cp bng chung nao
cho cuc kim toan hin tai. Tuy nhin, vn co trong hop ngoai l, vi du, mt
cng vn cua co quan thu thu thp oc trong cuc kim toan trc co lin quan
n xu ly vi pham v thu thu nhp ca nhn khng b thay i co th vn thich hop
cho ky kim toan hin tai. Trong trong hop nay, vic su dung bng chung kim
toan tu cac thu nghim co ban cua cuc kim toan trc co th vn thich hop vi
cuc kim toan hin tai nu bng chung o va vn co lin quan v co ban
khng thay i, va kim toan vin thc hin cac thu tuc kim toan chung
minh cac bng chung kim toan tu cac cuc kim toan trc vn tip tuc phu hop
cho cuc kim toan hin tai.
Su dung bng chung kim toan thu thp oc trong giai oan giua ky (hng dn oan
22 Chun mc nay)
A55. Trong mt s trong hop, kim toan vin co th thy hiu qua khi thc hin thu
nghim co ban tai thoi im kim toan giua ky va so sanh, i chiu cac thng tin
lin quan n s d cui ky vi thng tin so sanh tai thoi im giua ky :
(a) Phat hin cac s liu bt thong;
(b) Diu tra cac s liu bt thong (nu co);
(c) Thc hin thu tuc phn tich co ban hoc kim tra chi tit cho giai oan tu
giua ky n cui ky.
A56. Vic thc hin thu nghim co ban tai thoi im kim toan giua ky ma khng co
thm cac thu tuc b sung cho giai oan sau s lam tng rui ro trong vic kim toan
vin khng phat hin ra cac sai sot co th co tai thoi im cui ky. Rui ro nay s
cang tng khi giai oan con lai cang dai. Khi cn nhc s cn thit cua vic thc
hin thu nghim co ban o giai oan giua ky, kim toan vin cn xem xet cac yu
t sau:
(1) Mi trong kim soat va cac kim soat lin quan khac;
(2) Muc sn co cua thng tin cn thit cho cac thu tuc kim toan cua kim
toan vin vao giai oan sau ;
(3) Muc tiu cua thu nghim co ban;
(4) Rui ro co sai sot trong yu oc anh gia;
(5) Tinh cht cua nhom giao dch hoc s d tai khoan va cac co so dn liu lin
quan;
(6) Kha nng cua kim toan vin khi thc hin cac thu nghim co ban thich hop
hoc kt hop thu nghim co ban vi thu nghim kim soat bao quat toan
b giai oan con lai, nhm lam giam rui ro xay ra sai sot vao giai oan cui
ky cha oc kim toan vin phat hin.
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A57. Nhung yu t sau y co th anh hong n quyt nh cua kim toan vin v vic
liu co thc hin thu tuc phn tich co ban cho giai oan tu giua ky n cui ky hay
khng:
(1) S d cui ky cua cac nhom giao dch hoc mt tai khoan cu th co oc d
bao mt cach hop ly v gia tr, bin ng tong i va thanh phn cua s d
cui ky hay khng;
(2) Cac thu tuc phn tich va iu chinh cac nhom giao dch hoc s d tai khoan
tai thoi im giua ky va thc hin khoa s k toan cua on v co phu hop hay
khng;
(3) H thng thng tin lin quan n vic lp va trinh bay bao cao tai chinh co
cung cp y u thng tin lin quan n cac s d cui ky va cac giao dch
trong giai oan con lai cho phep kim toan vin iu tra v:
(a) Cac giao dch hoc but toan bt thong phat sinh tai hoc gn thoi im
cui ky;
(b) Nguyn nhn khac cua cac bin ng ang k, hoc bin ng d kin
khng xay ra;
(c) Nhung thay i v thanh phn cua cac nhom giao dch hoc s d tai
khoan.
Cac sai sot oc phat hin tai thoi im kim toan giua ky (hng dn oan 23 Chun
mc nay)
A58. Nu kim toan vin kt lun rng ni dung, lch trinh hoc pham vi d kin cua
cac thu nghim co ban cho giai oan con lai cn oc iu chinh do phat hin ra
nhung sai sot ngoai d kin tai thoi im giua ky, thi tai thoi im cui ky, kim
toan vin cn mo rng hoc lp lai cac thu tuc thc hin tai thoi im giua ky.
MRc 1O 1EI 1- c-. /i'c t3Snh TUI /U thuIJt minh To co tUi ch@nh (hng dn oan
24 Chun mc nay)
A59. Khi anh gia vic trinh bay tng th bao cao tai chinh, k ca cac thuyt minh lin
quan, kim toan vin cn anh gia xem tung bao cao co phan anh vic phn loai va
m ta thich hop cac thng tin tai chinh va hinh thuc, cach sp xp, ni dung bao
cao tai chinh va cac thuyt minh km theo hay khng. Nhung ni dung nay co th
bao gm thut ngu su dung, s long cac thng tin, s liu chi tit a ra, vic
phn loai cac khoan muc trong bao cao va co so trinh bay thng tin.
9nh 5i t@nh 1EI 1- /U th@ch hL( c-. TVn5 chRn5 kim ton (hng dn oan 25 -
27 Chun mc nay)
A60. Cng vic kim toan bao cao tai chinh la mt qua trinh mang tinh tich luy va cp
nht thong xuyn. Khi thc hin thu tuc kim toan theo k hoach lp, bng
chung kim toan thu thp oc co th lam cho kim toan vin phai thay i ni
dung, lch trinh hoc pham vi cac thu tuc kim toan khac. Thng tin ma kim toan
vin thu thp oc co th co s khac bit ang k so vi thng tin oc su dung
lam co so cho vic anh gia rui ro. Vi du:
(1) Muc sai sot ma kim toan vin phat hin khi thc hin thu nghim co ban
co th lam thay i xet oan chuyn mn cua kim toan vin v anh gia rui
ro va co th cho thy khim khuyt nghim trong trong kim soat ni b;
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(2) Kim toan vin co th nhn thy s thiu nht quan trong s k toan, nhung
bng chung mu thun hoc b bo sot;
(3) Cac thu tuc phn tich oc thc hin trong giai oan soat xet tng th cua
cuc kim toan co th cho thy rui ro co sai sot trong yu cha oc phat
hin trc o.
Trong trong hop nay, kim toan vin co th cn anh gia lai cac thu tuc kim
toan lp k hoach da trn vic xem xet lai cac rui ro oc anh gia i vi
tt ca hoc mt s nhom giao dch, s d tai khoan, hoc thng tin thuyt minh
trn bao cao tai chinh va nhung co so dn liu co lin quan. Doan 31 Chun mc
kim toan Vit Nam s 315 hng dn chi tit hon v vic xem xet lai anh gia rui
ro cua kim toan vin.
A61. Kim toan vin khng oc cho rng gian ln hoc nhm ln chi la ca bit. o
vy, kim toan vin cn cn nhc xem vic phat hin ra sai sot s co anh hong
nh th nao n cac rui ro co sai sot trong yu oc anh gia xac nh xem
liu anh gia con phu hop hay khng.
A62. Xet oan chuyn mn cua kim toan vin v tinh y u va thich hop cua bng
chung kim toan chu anh hong cua cac yu t sau:
(1) Muc nghim trong cua sai sot tim tang trong co so dn liu va kha nng
xay ra anh hong trong yu, ring r hoc tng hop vi cac sai sot tim tang
khac i vi bao cao tai chinh;
(2) Tinh huu hiu cua cac bin phap xu ly va cac kim soat cua Ban Giam c
on v i vi cac rui ro nay;
(3) Kinh nghim tich luy oc tu cac cuc kim toan trc y lin quan n cac
sai sot tim tang tong t;
(4) Kt qua thc hin cac thu tuc kim toan, k ca vic liu cac thu tuc kim toan
o co phat hin oc cac trong hop gian ln hoc nhm ln hay khng;
(5) Ngun gc va tin cy cua thng tin sn co;
(6) Tinh thuyt phuc cua bng chung kim toan;
(7) Hiu bit cua kim toan vin v on v va mi trong cua on v, trong o co
kim soat ni b.
TUi +i'uW hX !P kim ton (hng dn oan 28 Chun mc nay)
A63. Hinh thuc va pham vi cua tai liu, h so kim toan la vn thuc v xet oan
chuyn mn cua kim toan vin va chu anh hong cua tinh cht, quy m va muc
phuc tap cua on v oc kim toan cung nh cua kim soat ni b cua on v,
tinh sn co cua thng tin trong on v, phong phap va k thut kim toan oc su
dung..

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