H THNG CHUN MC KIM TON VIT NAM

Chun mc kim ton !" #$$% &'n( ch)n( kim ton

(Ban hnh km theo Thng t s 214/2012/TT-BTC
ngy 06 thng 12 nm 2012 ca B! T" ch#nh$
I* +U, -.NH CHUNG
/h0m 1i 2 34n(
01% Chun mc kim toan nay quy nh va hng dn cac yu t cu thanh bng chung
kim toan trong mt cuc kim toan bao cao tai chinh, quy nh va hng dn trach
nhim cua kim toan vin & 'oanh ngh"() k"*m ton (sa+ ,-y g." / 0k"*m ton
&"1n2$ trong vic thit k va thc hin cac thu tuc kim toan nhm thu thp y u
bng chung kim toan thich hop a ra cac kt lun hop ly lam co so cho y kin
kim toan.
02% Chun mc kim toan nay oc ap dung cho tt ca cac bng chung kim toan thu
thp oc trong qua trinh kim toan. Cac chun mc kim toan Vit Nam khac quy
nh va hng dn v nhung khia canh cu th cua cuc kim toan (vi du Chun mc
kim toan Vit Nam s 315 - 'Xac nh va anh gia rui ro co sai sot trong yu thng
qua hiu bit v on v oc kim toan va mi trong cua on v), hoc v bng
chung kim toan oc thu thp lin quan n mt vn cu th (vi du Chun mc
kim toan Vit Nam s 570 - 'Hoat ng lin tuc), hoc v cac thu tuc cu th thu
thp bng chung kim toan (vi du Chun mc kim toan Vit Nam s 520 'Thu
tuc phn tich), va vic anh gia tinh y u, thich hop cua cac bng chung kim
toan thu thp (vi du Chun mc kim toan Vit Nam s 200 'Muc tiu tng th
cua kim toan vin va doanh nghip kim toan khi thc hin kim toan theo chun
mc kim toan Vit Nam va Chun mc kim toan Vit Nam s 330 'Bin phap
xu ly cua kim toan vin i vi rui ro anh gia).

03% 4"*m ton &"1n & 'oanh ngh"() k"*m ton )h5" t+-n th cc 6+y ,7nh & h8ng '9n
ca Ch+:n m;c ny t<ong 6+ t<=nh th+ th>) & ?@ /A BCng chDng k"*m ton%
EFn &7 ,Gc k"*m ton (khch hng$ & cc B1n s@ 'Hng kIt 6+5 k"*m ton )h5" cJ
nhKng h"*+ B"It cLn th"It &M cc 6+y ,7nh & h8ng '9n ca Ch+:n m;c ny ,* )h"
hG) cng &"(c &8" k"*m ton &"1n & 'oanh ngh"() k"*m ton & ?@ /A cc m" 6+an
h( /"1n 6+an ,In 6+ t<=nh c+ng cN) & th+ th>) BCng chDng k"*m ton%
M4c ti5u
04% Muc tiu cua kim toan vin & 'oanh ngh"() k"*m ton la thit k va thc hin cac
thu tuc kim toan giup kim toan vin thu thp y u bng chung kim toan
thich hop a ra cac kt lun hop ly lam co so cho y kin kim toan.
Gi6i th7ch thu8t n(9
05. Trong cac chun mc kim toan Vit Nam, cac thut ngu di y oc hiu nh
sau:
(a) Tai liu, s k toan: La cac ghi chep ban u va cac chung tu, tai liu i kem
nh sec, chung tu chuyn khoan in tu; hoa on; hop ng; S Cai va s chi
1
tit, chung tu ghi s hang ngay va cac iu chinh khac cho bao cao tai chinh
khng oc phan anh trong chung tu ghi s hang ngay; va cac tai liu nh
bang phn b chi phi, bang tinh toan, i chiu va thuyt minh;
(b) Tinh thich hop (cua bng chung kim toan): La tiu chun anh gia v cht
long cua cac bng chung kim toan. Bng chung kim toan phai am bao phu
hop va ang tin cy h tro cho kim toan vin a ra cac kt lun lam co so
hinh thanh y kin kim toan;
(c) Bng chung kim toan: La tt ca cac t" /"(+O thng tin do kim toan vin thu
thp oc lin quan n cuc kim toan va da trn cac t" /"(+O thng tin nay,
kim toan vin a ra kt lun va tu o hinh thanh y kin kim toan. Bng
chung kim toan bao gm nhung t" /"(+O thng tin chua ng trong cac t"
/"(+O s k toan, k ca bao cao tai chinh va nhung t" /"(+O thng tin khac;
(d) Chuyn gia cua on v oc kim toan: La mt ca nhn hoc mt t chuc co
kinh nghim chuyn mn trong mt linh vc ring bit ngoai linh vc k toan,
kim toan, ma cng vic cua chuyn gia trong linh vc o oc on v oc
kim toan su dung trong qua trinh lp va trinh bay bao cao tai chinh;
(e) Tinh y u (cua bng chung kim toan): La tiu chun anh gia v s long
bng chung kim toan. S long bng chung kim toan cn thu thp chu anh
hong boi anh gia cua kim toan vin i vi rui ro co sai sot trong yu va
cht long cua mi bng chung kim toan.
II* N:I ;UNG CHUN MC
,5u c<u
&'n( ch)n( kim ton =<> =? 1@ th7ch hA2
06. Kim toan vin phai thit k va thc hin cac thu tuc kim toan phu hop vi tung
hoan canh nhm thu thp y u bng chung kim toan thich hop (xem hng dn
tai oan A1 - A25 Chun mc nay).
Ti liu, thBn( tin =CAc !D 34n( E@m F'n( ch)n( kim ton
0P% Khi thit k va thc hin cac thu tuc kim toan, kim toan vin phai xem xet tinh
phu hop va tin cy cua t" /"(+O thng tin oc su dung lam bng chung kim toan
(xem hng dn tai oan A26 - A33 Chun mc nay).
0Q% Nu t" /"(+O thng tin oc su dung lam bng chung kim toan oc tao lp nho su
dung cng vic cua chuyn gia cua on v oc kim toan, tuy thuc vao tm quan
trong cua cng vic cua chuyn gia i vi muc ich kim toan, kim toan vin phai
thc hin cac vic sau o pham vi cn thit (xem hng dn tai oan A34 - A36
Chun mc nay):
(a) Danh gia nng lc, kha nng va tinh khach quan cua chuyn gia o (xem
hng dn tai oan A37 - A43 Chun mc nay);
(b) Tim hiu v cng vic cua chuyn gia o (xem hng dn tai oan A44 - A47
Chun mc nay);
2
(c) Danh gia tinh thich hop cua cng vic cua chuyn gia oc su dung lam bng
chung kim toan cho co so dn liu co lin quan (xem hng dn tai oan A48
Chun mc nay).
0R% Khi su dung t" /"(+O thng tin do on v oc kim toan tao ra, kim toan vin phai
anh gia liu t" /"(+O thng tin o co u tin cy cho muc ich kim toan hay khng,
bao gm (khi cn thit):
(a) Thu thp bng chung kim toan v tinh chinh xac va tinh y u cua t" /"(+O
thng tin (xem hng dn tai oan A49 - A50 Chun mc nay);
(b) Danh gia liu t" /"(+O thng tin co u chinh xac va chi tit cho muc ich kim
toan hay khng (xem hng dn tai oan A51 Chun mc nay).
GH chIn 2h<n tD kim tJH = thu th82 F'n( ch)n( kim ton
10. Khi thit k cac thu nghim kim soat va kim tra chi tit, kim toan vin phai xac
nh phong phap hiu qua la chon cac phn tu kim tra nhm at oc muc
ich cua thu tuc kim toan (xem hng dn tai oan A52 - A56 Chun mc nay).
T7nh khBn( nhKt LunM hoNc nh9n( ho@i n(hi 1O =P tin c8> c?H F'n( ch)n( kim
ton
11. Kim toan vin phai xac nh cac iu chinh hoc b sung cn thit i vi cac thu
tuc kim toan giai quyt cac vn sau va phai xem xet anh hong (nu co) cua
vn sau y n cac khia canh khac cua cuc kim toan (xem hng dn tai oan
A57 Chun mc nay):
(a) Bng chung kim toan thu thp oc tu ngun nay khng nht quan vi bng
chung thu thp oc tu ngun khac; hoc
(b) Kim toan vin hoai nghi v tin cy cua t" /"(+O thng tin oc su dung lam
bng chung kim toan.
III* HQRNG ;SN / ;TNG
4h" th;c h"(n Ch+:n m;c ny cLn tham kh5o Ch+:n m;c k"*m ton S"(t Tam s 200 %
&'n( ch)n( kim ton =<> =? 1@ th7ch hA2 (hng dn oan 06 Chun mc nay)
A1. Bng chung kim toan rt cn thit giup kim toan vin a ra y kin va lp bao
cao kim toan. Ban cht cua bng chung kim toan la mang tinh tich luy va oc
thu thp chu yu tu vic thc hin cac thu tuc kim toan trong sut cuc kim
toan. Bng chung kim toan cung co th bao gm cac t" /"(+O thng tin co oc tu
cac ngun khac, nh tu cac cuc kim toan trc (tru khi kim toan vin cho rng
cac s kin phat sinh tu khi kt thuc cuc kim toan trc co th lam t" /"(+O
thng tin o khng con phu hop vi cuc kim toan hin tai, theo quy nh tai
oan 09 Chun mc kim toan Vit Nam s 315) hoc tu thu tuc kim soat cht
long cua doanh nghip kim toan trong vic xem xet chp nhn khach hang. Cac
ghi chep v k toan (chung tu, s k toan.) cua on v oc kim toan la mt
ngun bng chung kim toan chu yu va quan trong, ngoai cac ngun khac tu bn
trong va bn ngoai on v. Cac t" /"(+O thng tin oc su dung lam bng chung
kim toan co th oc lp boi mt chuyn gia do on v oc kim toan tuyn
dung hoc thu. Bng chung kim toan con bao gm t" /"(+O thng tin h tro,
3
chung minh cho co so dn liu cua Ban Giam c va ca nhung t" /"(+O thng tin
trai chiu vi co so dn liu o. Ngoai ra, trong mt s trong hop, kim toan vin
co th su dung s thiu t" /"(+O thng tin nh mt bng chung kim toan (vi du
khi Ban Giam c tu chi giai trinh cac vn ma kim toan vin yu cu).
A2. Phn ln cng vic ma kim toan vin thc hin nhm hinh thanh y kin kim toan
la thu thp va anh gia bng chung kim toan. Ngoai thu tuc phong vn, cac thu
tuc kim toan khac thu thp bng chung kim toan gm kim tra, quan sat, xac
nhn, tinh toan lai, thc hin lai va cac thu tuc phn tich, thong oc thc hin
kt hop vi nhau. Mc du thu tuc phong vn co th cung cp bng chung kim
toan quan trong, k ca cung cp bng chung v sai sot nhng nu chi phong vn
thi cha u cung cp bng chung kim toan v vic khng co sai sot trong yu
o cp co so dn liu hoc v tinh huu hiu cua cac kim soat.
A3. Nh giai thich trong oan 05 Chun mc kim toan Vit Nam s 200, kim toan
vin at oc s am bao hop ly khi thu thp oc y u bng chung kim
toan thich hop nhm giam rui ro kim toan (la rui ro ma kim toan vin a ra y
kin khng thich hop khi bao cao tai chinh con co nhung sai sot trong yu) n
mt muc thp co th chp nhn oc.
A4. Tinh y u va thich hop cua bng chung kim toan co mi lin h tong quan.
'Dy u la tiu chun anh gia v s long cua bng chung kim toan. S long
cua bng chung kim toan cn thu thp chu anh hong boi anh gia cua kim
toan vin i vi rui ro co sai sot (rui ro oc anh gia o muc cang cao thi cn
cang nhiu bng chung kim toan) va ng thoi chu anh hong boi cht long
cua bng chung kim toan o (cht long mi bng chung kim toan cang cao thi
cn cang it bng chung kim toan). Tuy nhin, nhiu bng chung kim toan oc
thu thp khng co nghia la cht long bng chung kim toan oc am bao.
A5. 'Thich hop la tiu chun th hin cht long cua bng chung kim toan, bao gm
s phu hop va tin cy cua bng chung kim toan trong vic giup kim toan vin
a ra cac kt lun lam co so hinh thanh y kin kim toan. D tin cy cua bng
chung kim toan chu anh hong boi ngun gc, ni dung cua bng chung kim
toan va phu thuc vao hoan canh cu th ma kim toan vin thu thp oc bng
chung o.
A6. Doan 26 Chun mc kim toan Vit Nam s 330 yu cu kim toan vin a ra kt
lun v tinh y u, thich hop cua bng chung kim toan thu thp. Kim toan
vin phai su dung xet oan chuyn mn xac nh liu thu thp y u bng
chung kim toan thich hop lam giam rui ro kim toan n mt muc thp co
th chp nhn oc hay cha va tu o a ra kt lun lam co so hinh thanh y kin
kim toan. Chun mc kim toan Vit Nam s 200 nu ra cac vn nh ni dung
cac thu tuc kim toan, tinh kp thoi cua vic lp va trinh bay bao cao tai chinh, va
s cn bng giua loi ich va chi phi. Dy la cac yu t phu hop khi kim toan vin
a ra xet oan chuyn mn v vic liu thu thp y u bng chung kim toan
thich hop hay cha.
Tg+Un gc ca BCng chDng k"*m ton
A7. Mt s bng chung kim toan oc thu thp bng cach thc hin cac thu tuc kim
toan kim tra tai liu, s k toan, vi du qua vic phn tich, soat xet va thc hin
4
lai cac thu tuc oc on v thc hin trong qua trinh lp va trinh bay bao cao tai
chinh; i chiu cac loai t" /"(+O thng tin lin quan va vic su dung cac t" /"(+O
thng tin o. Qua vic thc hin cac thu tuc kim toan o, kim toan vin co th
xac nh rng cac tai liu, s k toan nht quan va thng nht vi bao cao tai
chinh.
A8. Vic xem xet cac bng chung kim toan co tinh nht quan oc thu thp tu cac
ngun khac nhau hoc co ni dung khac nhau thong giup kim toan vin at
oc s am bao cao hon so vi vic xem xet ring le cac bng chung kim toan.
Vi du, t" /"(+O thng tin chung thc thu thp oc tu mt ngun c lp bn ngoai
on v co th lam tng muc am bao ma kim toan vin at oc tu cac bng
chung kim toan thu oc tu ni b on v oc kim toan, nh bng chung trong
cac tai liuO s k toan, bin ban hop, hoc giai trinh cua Ban Giam c.
A9. Thng tin tu cac ngun c lp ngoai on v oc kim toan ma kim toan vin co
th su dung lam bng chung kim toan bao gm xac nhn tu bn thu ba, bao cao
cua cac chuyn gia phn tich, va du liu co th so sanh v cac i thu canh tranh.
Cc th tHc k"*m ton nhCm th+ th>) BCng chDng k"*m ton
A10. Theo quy nh va hng dn tai Chun mc kim toan Vit Nam s 315 va 330,
bng chung kim toan oc su dung a ra kt lun lam co so cho y kin kim
toan oc thu thp bng cach:
(a) Thc hin cac thu tuc anh gia rui ro;
(b) Thc hin cac thu tuc kim toan tip theo, bao gm:
(i) Thu nghim kim soat theo yu cu cua cac chun mc kim
toan Vit Nam, hoc theo la chon cua kim toan vin;
(ii) Thu nghim co ban, bao gm cac kim tra chi tit va cac thu tuc
phn tich co ban.
A11.Cac thu tuc kim toan oc m ta trong cac oan A14 - A25 di y co th oc su
dung nh cac thu tuc anh gia rui ro, thu nghim kim soat hoc thu nghim co
ban, tuy thuc vao hoan canh ma kim toan vin ap dung cac thu tuc nay. Nh
hng dn trong oan A35 Chun mc kim toan Vit Nam s 330, 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 tu
cac cuc kim toan trc vn tip tuc phu hop cho cuc kim toan hin tai.
A12. Ni dung va lch trinh cua cac thu tuc kim toan oc ap dung co th b anh hong
boi thc t la mt s du liu k toan va cac t" /"(+O thng tin khac co th chi co o
dang in tu hoc chi co tai mt thoi im nht nh. Vi du, cac chung tu gc (nh
on t hang va hoa on) co th chi tn tai o dang in tu khi on v su dung
thong mai in tu, hoc co th b loai bo sau khi quet anh trong trong hop
on v su dung h thng xu ly hinh anh h tro vic lu tru va tra cuu.
A13. Cac t" /"(+O thng tin in tu nht nh co th khng khi phuc oc sau mt
khoang thoi gian nht nh, vi du nu cac tp du liu b thay i va khng co
du liu sao lu. Do o, tuy theo chinh sach lu tru t" /"(+O thng tin cua on v,
5
kim toan vin co th thy cn thit phai yu cu on v lu tru mt s t" /"(+O
thng tin kim toan vin soat xet hoc kim toan vin s thc hin cac thu tuc
kim toan tai thoi im co sn t" /"(+O thng tin o.
Kim tra
A14. Vic kim tra bao gm kim tra tai liu, s k toan hoc chung tu, co th tu trong
hoc ngoai on v; o dang giy, dang in tu, hoc cac dang thuc khac; hoc kim
tra tai san hin vt. Vic kim tra tai liu, s k toan va chung tu cung cp cac
bng chung kim toan co tin cy khac nhau, tuy thuc vao ni dung, ngun gc
cua bng chung kim toan va tuy thuc vao tinh huu hiu cua cac kim soat i
vi qua trinh tao lp ra tai liu, s k toan va chung tu thuc ni b on v. Vi du
v thu tuc kim tra trong thu nghim kim soat la kim tra tai liu, s k toan va
chung tu thu thp bng chung v vic ph duyt.
A15. Mt s chung tu la bng chung kim toan trc tip v s hin huu cua mt tai san,
vi du mt chung tu cu thanh mt cng cu tai chinh nh c phiu hoc trai phiu.
Vic kim tra cac chung tu nay co th khng nht thit cung cp bng chung kim
toan v quyn so huu hay gia tr. Ngoai ra, vic kim tra mt hop ng oc
thc hin co th cung cp bng chung kim toan lin quan n vic ap dung cac
chinh sach k toan cua on v, nh vic ghi nhn doanh thu.
A16. Vic kim tra cac tai san huu hinh co th cung cp bng chung kim toan ang tin
cy v s hin huu cua cac tai san o, nhng co th khng cung cp bng chung
v quyn va nghia vu cua on v hay gia tr cua tai san. Vic kim tra cac khoan
muc hang tn kho ring r co th i kem vi vic quan sat kim k hang tn kho.
Quan sat
A17. Quan sat la vic theo di mt quy trinh hoc thu tuc do ngoi khac thc hin, vi du
nh kim toan vin quan sat nhn vin cua on v oc kim toan thc hin kim
k, hoc quan sat vic thc hin cac hoat ng kim soat. Vic quan sat cung cp
bng chung kim toan v vic thc hin mt quy trinh hoc thu tuc, nhng chi gii
han o thoi im quan sat va thc t la vic quan sat cua kim toan vin co th anh
hong n cach thuc thc hin quy trinh hoc thu tuc o. Chun mc kim toan
Vit Nam s 501 quy nh va hng dn chi tit hon v vic quan sat kim k
hang tn kho.
Xac nhn tu bn ngoai
A18. Xac nhn tu bn ngoai la bng chung kim toan ma kim toan vin thu thp oc
di hinh thuc th phuc ap trc tip cua bn thu ba (bn xac nhn) o dang th
giy, th in tu hoc mt dang khac. Thu tuc xac nhn tu bn ngoai thong oc
su dung xac minh cac co so dn liu lin quan n cac s d tai khoan nht
nh va cac yu t cua cac s d tai khoan o. Tuy nhin, vic xac nhn tu bn
ngoai khng chi gii han cho cac s d tai khoan. Vi du, kim toan vin co th
ngh xac nhn v cac iu khoan cua hop ng hoc cac giao dch cua on v vi
bn thu ba; ngh xac nhn co th oc thit k tim hiu liu co thay i
nao i vi hop ng hay cha va ni dung cua cac thay i o, nu co. Cac thu
tuc xac nhn tu bn ngoai cung oc su dung thu thp bng chung kim toan
v s khng hin huu cua nhung iu kin nht nh, vi du, khng co mt 'thoa
6
thun phu co th anh hong n vic ghi nhn doanh thu (xem hng dn chi tit
trong Chun mc kim toan Vit Nam s 505).
Tinh toan lai
A19. Tinh toan lai la vic kim tra chinh xac v mt toan hoc cua cac s liu. Tinh
toan lai co th oc thc hin thu cng hoc t ng.
Thc hin lai
A20. Thc hin lai la vic kim toan vin thc hin mt cach c lp cac thu tuc hoc
cac kim soat oc on v thc hin trc o nh mt phn kim soat ni b
cua on v.
Thu tuc phn tich
A21. Thu tuc phn tich bao gm anh gia thng tin tai chinh qua vic phn tich cac mi
quan h giua du liu tai chinh va phi tai chinh. Thu tuc phn tich cung bao gm
vic kim tra, khi cn thit, cac bin ng va cac mi quan h xac nh khng nht
quan vi cac t" /"(+O thng tin lin quan khac hoc co s chnh lch ln so vi cac
gia tr d kin (xem quy nh va hng dn chi tit trong Chun mc kim toan
Vit Nam s 520).
Phong vn
A22. Phong vn la vic tim kim thng tin tai chinh va phi tai chinh tu nhung ngoi co
hiu bit bn trong hoc bn ngoai on v. Phong vn oc su dung rng ri trong
sut qua trinh kim toan bn canh cac thu tuc kim toan khac. Phong vn co th co
nhiu hinh thuc, tu phong vn bng vn ban chinh thuc n phong vn bng loi
khng chinh thuc. Vic anh gia cac cu tra loi phong vn la mt phn khng th
tach roi cua qua trinh phong vn.
A23. Cac cu tra loi phong vn co th cung cp cho kim toan vin nhung thng tin ma
trc y kim toan vin cha co hoc cung cp bng chung kim toan chung
thc. Ngoai ra, cac cu tra loi phong vn co th cung cp thng tin khac bit ang
k vi cac t" /"(+O thng tin khac ma kim toan vin thu thp oc, vi du thng
tin v kha nng Ban Giam c khng ch kim soat. Trong mt s trong hop, cac
cu tra loi phong vn cung cp co so kim toan vin sua i hoc thc hin cac
thu tuc kim toan b sung.
A24. Trong trong hop phong vn v y nh cua Ban Giam c, vic chung thc bng
chung thu thp oc thng qua vic phong vn la rt quan trong nhng cac t"
/"(+O thng tin co sn h tro cho y nh cua Ban Giam c thong b han ch.
Trong trong hop nay, kim toan vin cn tim hiu v nhung vic ma Ban Giam
c lam thc hin cac y nh cua minh, cac ly do Ban Giam c la chon
thc hin mt hanh ng cu th, va kha nng Ban Giam c theo ui hanh ng
cu th o cung cp cac t" /"(+O thng tin chung thc cho bng chung thu thp
oc thng qua phong vn.
A25. Di vi mt s vn , kim toan vin co th thy cn phai co oc giai trinh bng
vn ban tu Ban Giam c va Ban quan tr (trong pham vi phu hop) xac nhn
cac cu tra loi phong vn bng loi (xem quy nh va hng dn chi tit trong
Chun mc kim toan Vit Nam s 580).
7
T@i EiUuM thBn( tin =CAc !D 34n( E@m F'n( ch)n( kim ton
T#nh )hV hG) & ,! t"n c>y (hng dn oan 07 Chun mc nay)
A26. Nh hng dn trong oan A1 Chun mc nay, mc du bng chung kim toan
chu yu oc thu thp tu cac thu tuc kim toan oc thc hin trong sut qua trinh
kim toan, bng chung kim toan cung co th bao gm t" /"(+O thng tin thu thp
oc tu cac ngun khac, vi du tu cac cuc kim toan trc (trong cac trong hop
nht nh) va tu cac thu tuc kim soat cht long cua doanh nghip kim toan i
vi vic chp nhn va duy tri khach hang. Cht long cua bng chung kim toan
chu anh hong cua tinh phu hop va tin cy cua t" /"(+O thng tin lam co so cho
bng chung kim toan.
Tinh phu hop
A27. Tinh phu hop cp n mi quan h logic vi, hoc lin quan ti, muc ich cua
thu tuc kim toan va trong mt s trong hop la co so dn liu oc xem xet. Tinh
phu hop cua t" /"(+O thng tin oc su dung lam bng chung kim toan co th
chu anh hong cua nh hng kim tra. Vi du, nu muc ich cua mt thu tuc
kim toan la nhm kim tra liu gia tr hoc s hin huu cua cac khoan phai tra co
b phan anh cao hon thc t hay khng, thi thu tuc kim toan phu hop co th la
kim tra cac khoan phai tra oc ghi nhn trn s k toan. Mt khac, khi muc
ich cua thu tuc kim toan la nhm kim tra liu gia tr hoc s hin huu cua cac
khoan phai tra co b phan anh thp hon thc t hay khng thi vic kim tra cac
khoan phai tra oc ghi nhn trn s k toan s la khng phu hop, ma thu tuc
kim toan phu hop co th la kim tra cac t" /"(+O thng tin nh cac khoan chi sau
ngay khoa s lp bao cao tai chinh, cac hoa on cha thanh toan, bao cao cua nha
cung cp, va bao cao v cac hang hoa nhn nhng cha i chiu.
A28. Mt s thu tuc kim toan co th cung cp bng chung kim toan phu hop cho mt
s co so dn liu nht nh nhng lai khng phu hop cho cac co so dn liu khac.
Vi du, vic kim tra cac tai liu lin quan n vic thu tin cua cac khoan phai thu
sau ngay kt thuc ky k toan co th cung cp bng chung kim toan v s hin huu
va gia tr, nhng khng hn la bng chung v tinh ung ky. Tong t, vic thu
thp bng chung kim toan v mt co so dn liu cu th (nh s hin huu cua
hang tn kho), khng thay th cho vic thu thp bng chung kim toan v mt co
so dn liu khac (nh gia tr cua hang tn kho o). Mt khac, bng chung kim
toan tu cac ngun khac nhau hoc co ni dung khac nhau co th cung phu hop cho
cung mt co so dn liu.
A29. Thu nghim kim soat oc thit k anh gia tinh huu hiu cua hoat ng kim
soat trong vic ngn chn hoc phat hin va sua chua cac sai sot trong yu o cp
co so dn liu. Vic thit k thu nghim kim soat nhm thu thp bng chung
kim toan phu hop bao gm vic xac nh cac iu kin (tinh cht hoc thuc tinh)
cho thy kim soat oc thc hin, va cac iu kin sai lch cho thy kim soat
khng oc thc hin theo ung nh thit k. Kim toan vin sau o co th
kim tra s hin huu hoc khng hin huu cua cac iu kin nay.
A30. Cac thu nghim co ban oc thit k nhm phat hin ra cac sai sot trong yu o cp
co so dn liu. Thu nghim co ban bao gm kim tra chi tit va thu tuc phn
tich co ban. Vic thit k cac thu nghim co ban bao gm vic xac nh cac iu
8
kin dn n sai sot trong co so dn liu va lin quan n muc ich cua thu
nghim nay.
D tin cy
A31. D tin cy cua t" /"(+O thng tin oc su dung lam bng chung kim toan va
tin cy cua chinh bng chung kim toan o chu anh hong cua ngun gc, ni
dung va hoan canh ma t" /"(+O thng tin oc thu thp, bao gm cac kim soat i
vi vic tao lp va lu tru t" /"(+O thng tin khi thich hop. Vi th, co mt s ngoai
l trong cac nguyn tc anh gia tin cy cua cac loai bng chung kim toan
khac nhau. Thm chi khi t" /"(+O thng tin oc su dung lam bng chung kim
toan oc thu thp tu cac ngun bn ngoai on v thi cung co th co trong hop
lam anh hong n tin cy cua cac t" /"(+O thng tin o. Vi du, t" /"(+O thng
tin thu thp oc tu mt ngun c lp ngoai on v co th khng ang tin cy nu
ngun t" /"(+O thng tin o khng y u hoc chuyn gia cua on v oc kim
toan co th thiu khach quan. Mc du co nhung ngoai l nht nh nhng vic
anh gia v tin cy cua bng chung kim toan co th da trn cac nguyn tc
sau:
(1) D tin cy cua bng chung kim toan tng ln khi bng chung kim toan oc
thu thp tu cac ngun c lp bn ngoai on v;
(2) D tin cy cua bng chung kim toan oc tao ra trong ni b on v tng ln
khi cac kim soat lin quan, k ca cac kim soat i vi vic tao lp va lu tru
cac bng chung o, oc thc hin hiu qua;
(3) Bng chung kim toan do kim toan vin trc tip thu thp (vi du bng chung
thu thp oc nho quan sat vic ap dung mt kim soat) ang tin cy hon so
vi bng chung kim toan oc thu thp gian tip hoc do suy lun (vi du
phong vn v vic ap dung mt kim soat);
(4) Bng chung kim toan dang vn ban, co th la trn giy to, phong tin in
tu, hoc cac dang khac, ang tin cy hon bng chung oc thu thp bng loi
(vi du, bin ban hop oc ghi ng thoi trong qua trinh din ra cuc hop ang
tin cy hon vic trinh bay bng loi sau o v cac vn oc thao lun
trong cuc hop);
(5) Bng chung kim toan la cac chung tu, tai liu gc ang tin cy hon bng
chung kim toan la ban copy, ban Iax hoc cac tai liu oc quay phim, s
hoa hoc oc chuyn thanh ban in tu ma tin cy cua cac tai liu nay co
th phu thuc vao cac kim soat i vi vic tao lp va lu tru t" /"(+O thng
tin.
A32. Doan 05(a) Chun mc kim toan Vit Nam s 520 quy nh chi tit hon v tin
cy cua du liu oc su dung cho muc ich thit k thu tuc phn tich trong cac thu
nghim co ban.
A33. Doan 13 Chun mc kim toan Vit Nam s 240 quy nh v cac trong hop ma
kim toan vin co ly do tin rng mt tai liu nao o co th khng xac thc, hoc
co th b sua i ma vic sua i o khng oc thng bao cho kim toan vin.
9
E! t"n c>y ca t" /"(+O thng t"n 'o ch+y1n g"a ca ,Fn &7 ,Gc k"*m ton tWo <a
(hng dn oan 08 Chun mc nay)
A34. Vic lp va trinh bay bao cao tai chinh cua on v oc kim toan co th cn n
chuyn mn trong mt linh vc khac ngoai k toan, kim toan, vi du nh vic tinh
toan thng k bao him, nh gia, hoc du liu k thut. Don v oc kim toan co
th tuyn dung hoc thu chuyn gia trong cac linh vc nay co u chuyn mn
cn thit cho vic lp va trinh bay bao cao tai chinh, nu khng s lam tng rui ro
co sai sot trong yu.
A35. Khi t" /"(+O thng tin oc su dung lam bng chung kim toan oc tao ra nho su
dung cng vic cua chuyn gia cua on v oc kim toan thi kim toan vin cn
thc hin theo quy nh tai oan 08 Chun mc nay. Vi du, mt ca nhn hoc t
chuc co th co chuyn mn trong vic ap dung cac m hinh c tinh gia tr hop
ly cua chung khoan khi khng co t" /"(+O thng tin th trong cho cac chung
khoan nay. Nu ca nhn hoc t chuc su dung chuyn mn a ra c tinh ma
on v oc kim toan su dung c tinh nay trong vic lp va trinh bay bao cao tai
chinh thi ca nhn hoc t chuc o la chuyn gia cua on v oc kim toan va
oc ap dung theo quy nh cua oan 08 Chun mc nay. Mt khac, nu ca nhn
hoc t chuc chi cung cp du liu v gia cua cac giao dch ring khng phai cua
on v ma on v su dung du liu nay trong cac phong phap c tinh ring cua
on v thi t" /"(+O thng tin o nu oc su dung lam bng chung kim toan, s ap
dung theo quy nh tai oan 07 Chun mc nay, ma khng oc coi la vic su
dung chuyn gia cua on v oc kim toan.
A36. Ni dung, lch trinh va pham vi cua cac thu tuc kim toan theo quy nh tai oan
08 Chun mc nay co th chu anh hong cua cac vn nh:
(1) Ban cht va phuc tap cua vn co s tham gia cua chuyn gia cua on v
oc kim toan;
(2) Rui ro co sai sot trong yu cua vn ;
(3) Tinh sn co cua cac ngun bng chung kim toan thay th;
(4) Ni dung, pham vi va muc tiu cng vic cua chuyn gia cua on v oc
kim toan;
(5) Chuyn gia cua on v oc kim toan do on v tuyn dung hay do on v
thu cung cp cac dch vu lin quan;
(6) Pham vi ma Ban Giam c on v oc kim toan co th kim soat hoc muc
anh hong cua Ban Giam c i vi cng vic cua chuyn gia;
(7) Chuyn gia cua on v oc kim toan co tun thu cac tiu chun k thut
hoc cac yu cu khac v chuyn mn cua nganh ngh hay khng;
(8) Ni dung va pham vi kim soat cua on v oc kim toan i vi cng vic
cua chuyn gia cua on v;
(9) Kin thuc va kinh nghim cua kim toan vin v linh vc chuyn mn cua
chuyn gia cua on v oc kim toan;
(10) Kinh nghim trc y cua kim toan vin v cng vic cua chuyn gia o.
10
Nng lc, kha nng va tinh khach quan cua chuyn gia cua on v oc kim toan (hng
dn oan 08(a) Chun mc nay)
A37. Nng lc oc th hin thng qua hiu bit va trinh chuyn mn cua chuyn
gia cua on v oc kim toan. Kha nng cua chuyn gia oc th hin thng qua
vic chuyn gia su dung nng lc o trong tung trong hop cu th. Cac yu t anh
hong n kha nng cua chuyn gia co th bao gm v tri a ly, thoi gian va cac
ngun lc sn co. Tinh khach quan la tac ng co th co cua s thin lch, s xung
t v loi ich hoc anh hong cua nhung ngoi khac n xet oan chuyn mn
cua chuyn gia cua on v oc kim toan. Nng lc, kha nng va tinh khach quan
cua chuyn gia cua on v oc kim toan, va bt ky kim soat nao cua on v i
vi cng vic cua chuyn gia o, u la nhung yu t quan trong anh hong n
tin cy cua t" /"(+O thng tin do chuyn gia tao ra.
A38. Thng tin v nng lc, kha nng va tinh khach quan cua chuyn gia cua on v
oc kim toan co th co tu nhiu ngun, nh:
(1) Kinh nghim ca nhn v cng vic trc o cua chuyn gia;
(2) Thao lun vi chuyn gia;
(3) Thao lun vi nhung ngoi khac bit r v cng vic cua chuyn gia;
(4) Hiu bit v cac vn bng, chung chi cua chuyn gia, co quan hoc t chuc
ngh nghip ma chuyn gia la thanh vin, giy phep hanh ngh hoc cac hinh
thuc chung nhn bn ngoai khac;
(5) Cac bai bao hoc sach oc xut ban cua chuyn gia;
(6) Chuyn gia cua doanh nghip kim toan (nu co) h tro kim toan vin thu
thp y u bng chung kim toan thich hop v t" /"(+O thng tin do chuyn
gia cua on v oc kim toan tao ra.
A39. Nhung vn lin quan n anh gia nng lc, kha nng va tinh khach quan cua
chuyn gia bao gm vic liu cng vic cua chuyn gia co phai tun thu cac chun
mc v k thut, yu cu v ngh nghip hoc yu cu cua nganh hay khng; nh
chun mc ao uc yu cu i vi hi vin cua t chuc ngh nghip hay hip hi
chuyn nganh, tiu chun tin chi cua t chuc cp bng, hoc cac yu cu khac cua
phap lut va cac quy nh.
A40. Nhung vn khac co th lin quan n nng lc, kha nng va tinh khach quan
cua chuyn gia bao gm:
(1) Tinh phu hop giua nng lc cua chuyn gia vi vn co su dung cng vic
cua chuyn gia, bao gm bt ky linh vc nao thuc pham vi chuyn mn cua
chuyn gia o. Vi du, mt chuyn gia co th co kinh nghim v tinh phi bao
him tai san va tai nan, nhng lai khng co nhiu kinh nghim chuyn mn v
tinh toan phi bao him nhn tho;
(2) Nng lc cua chuyn gia lin quan n yu cu v k toan, kim toan, nh kin
thuc v cac gia nh va phong phap k toan, k ca cac m hinh (nu co) la
phu hop vi khun kh v lp va trinh bay bao cao tai chinh oc ap dung;
(3) Nhung s kin khng d tinh trc, s thay i cua cac iu kin, hoc bng
chung kim toan thu thp oc tu kt qua cua cac thu tuc kim toan cho thy
cn phai xem xet lai anh gia ban u v nng lc, kha nng va tinh khach
11
quan cua chuyn gia cua on v oc kim toan khi cuc kim toan ang oc
tin hanh.
A41. Co nhiu trong hop co th anh hong n tinh khach quan cua chuyn gia, nh
nguy co do t loi, nguy co v s bao chua, nguy co v s quen thuc, nguy co t
kim tra va nguy co b e doa. Cac bin phap bao v co th loai tru hoc giam
thiu nhung nguy co nay va co th do yu t bn ngoai tao ra (vi du tiu chun
ngh nghip cua chuyn gia, yu cu cua phap lut va cac quy nh), hoc do mi
trong lam vic cua chuyn gia tao ra (vi du nhung chinh sach va thu tuc v kim
soat cht long).
A42. Mc du cac bin phap bao v khng th loai bo tt ca cac nguy co anh hong n
tinh khach quan cua chuyn gia cua on v oc kim toan, cac nguy co nh nguy
co b e doa co th it anh hong n chuyn gia oc on v thu hon so vi
chuyn gia oc on v tuyn dung, va tinh huu hiu cua cac bin phap bao v
nh cac chinh sach va thu tuc kim soat cht long co th ln hon. Vi thc t lun
hin huu nguy co anh hong n tinh khach quan i vi nhn vin cua on v
nn chuyn gia oc on v tuyn dung cung khng th oc coi la khach quan
hon so vi cac nhn vin khac cua on v.
A43. Khi anh gia tinh khach quan cua chuyn gia oc on v thu, kim toan vin co
th cn phai thao lun vi Ban Giam c va chuyn gia o v loi ich va mi quan
h co th anh hong n tinh khach quan cua chuyn gia, va cac bin phap bao v
oc ap dung, bao gm cac yu cu ngh nghip ap dung cho chuyn gia va anh
gia liu cac bin phap bao v co y u hay khng. Cac loi ich va mi quan h co
th anh hong n tinh khach quan cua chuyn gia bao gm:
(1) Cac loi ich tai chinh;
(2) Cac mi quan h kinh doanh va quan h ca nhn;
(3) Cac dch vu khac do chuyn gia cung cp.
Tim hiu v cng vic cua chuyn gia cua on v oc kim toan (hng dn oan 08(b)
Chun mc nay)
A44. Hiu bit v cng vic cua chuyn gia cua on v oc kim toan bao gm hiu
bit v linh vc chuyn mn co lin quan. Hiu bit v linh vc chuyn mn lin
quan co th at oc cung vi quyt nh cua kim toan vin v vic liu kim
toan vin co u chuyn mn cn thit anh gia cng vic cua chuyn gia o hay
phai cn n chuyn gia cua doanh nghip kim toan thc hin vic anh gia
nay (xem quy nh tai oan 07 Chun mc kim toan Vit Nam s 620).
A45. Nhung khia canh thuc linh vc chuyn mn cua chuyn gia cua on v oc
kim toan ma kim toan vin cn hiu bit, bao gm:
(1) Linh vc chuyn mn cua chuyn gia co nhung phn chuyn su lin quan
n cuc kim toan hay khng;
(2) Cac chun mc ngh nghip, cac chun mc khac va nhung yu cu cua phap
lut va cac quy nh phai ap dung;
(3) Gia nh va phong phap ma chuyn gia cua on v oc kim toan ap dung,
tinh ph bin cua cac gia nh va phong phap trong linh vc chuyn mn
cua chuyn gia va s phu hop vi muc ich lp bao cao tai chinh;
12
(4) Ni dung cua t" /"(+O thng tin hoc du liu ni b va bn ngoai ma chuyn
gia cua on v oc kim toan su dung.
A46. Trong trong hop chuyn gia oc on v thu, thng thong s co mt hop ng
hoc mt dang vn ban thoa thun khac giua on v va chuyn gia. Khi tim hiu
v cng vic cua chuyn gia cua on v oc kim toan, vic anh gia hop ng
hoc thoa thun o co th giup kim toan vin xac nh tinh thich hop cua cac vn
sau cho muc ich kim toan:
(1) Ni dung, pham vi va muc tiu cng vic cua chuyn gia;
(2) Vai tro va trach nhim cua Ban Giam c on v oc kim toan va chuyn
gia;
(3) Ni dung, lch trinh, pham vi trao i giua Ban Giam c on v oc kim
toan va chuyn gia, k ca loai hinh bao cao ma chuyn gia cung cp.
A47. Trong trong hop chuyn gia oc on v tuyn dung, thng thong s khng co
hop ng hoc vn ban thoa thun nh nu trn. Phong vn chuyn gia va cac
thanh vin Ban Giam c on v oc kim toan co th la phong phap thich hop
nht kim toan vin co oc nhung hiu bit cn thit.
Danh gia tinh thich hop cua cng vic cua chuyn gia cua on v oc kim toan (hng
dn oan 08(c) Chun mc nay)
A48. Khi anh gia tinh thich hop cua cng vic cua chuyn gia cua on v oc kim
toan oc su dung lam bng chung kim toan cho co so dn liu lin quan, kim
toan vin cn lu y cac vn nh:
(1) Tinh phu hop va tinh hop ly cua cac phat hin va kt lun cua chuyn gia, va
tinh nht quan cua cac phat hin va kt lun nay vi cac bng chung kim
toan khac, va liu cac phat hin va kt lun o oc phan anh mt cach
thich hop trong bao cao tai chinh hay cha;
(2) Tinh phu hop va tinh hop ly cua cac gia nh va phong phap quan trong
oc chuyn gia su dung;
(3) Tinh phu hop, y u va chinh xac cua cac ngun du liu oc chuyn gia su
dung.
Thng t"n 'o ,Fn &7 ,Gc k"*m ton tWo />) & ,Gc s@ 'Hng cho mHc ,#ch k"*m ton
(hng dn oan 09(a) - (b) Chun mc nay)
A49. D giup kim toan vin thu thp oc bng chung kim toan ang tin cy, t" /"(+O
thng tin do on v oc kim toan tao lp oc su dung khi tin hanh cac thu tuc
kim toan cn phai y u va chinh xac. Vi du, tinh huu hiu cua vic kim toan
doanh thu bng cach nhn gia nim yt vi khi long hang ban s chu anh
hong cua tinh chinh xac cua thng tin v gia va tinh y u, chinh xac cua du
liu v khi long hang ban. Tong t, nu kim toan vin d nh kim tra mt
tng th tim bng chung v mt c im nao o (vi du kim tra cac khoan chi
tim bng chung v vic ph duyt cac khoan chi), kt qua kim tra s co tin
cy thp hon nu tng th oc la chon phn tu kim tra la khng y u.
A50. Vic thu thp bng chung kim toan v tinh chinh xac va y u cua t" /"(+O thng
tin co th oc thc hin ng thoi vi thu tuc kim toan thc t oc ap dung
cho t" /"(+O thng tin o khi vic thu thp bng chung kim toan nay la mt phn
13
khng th tach roi cua thu tuc kim toan. Trong mt s trong hop khac, kim
toan vin co th thu thp oc bng chung kim toan v tinh chinh xac va y
u cua t" /"(+O thng tin bng cach ap dung thu nghim kim soat i vi vic tao
lp va lu tru t" /"(+O thng tin o. Tuy nhin, trong mt s trong hop, kim toan
vin co th quyt nh cn phai co cac thu tuc kim toan b sung.
A51. Trong mt s trong hop, kim toan vin co th d nh su dung t" /"(+O thng tin
do on v oc kim toan cung cp cho cac muc ich kim toan khac. Vi du, kim
toan vin co th d nh su dung cac tiu chun anh gia v hiu qua hoat ng
cua on v thc hin thu tuc phn tich, hoc su dung t" /"(+O thng tin do on
v tao ra giam sat cac hoat ng, nh bao cao cua kim toan vin ni b. Trong
trong hop o, tinh thich hop cua bng chung kim toan oc thu thp chu anh
hong cua vic liu t" /"(+O thng tin co u chinh xac hoc u chi tit cho muc
ich kim toan hay khng. Vi du, cac tiu chun anh gia v hiu qua hoat ng
do Ban Giam c on v oc kim toan su dung co th khng u chinh xac
phat hin ra cac sai sot trong yu.
GH chIn 2h<n tD kim tJH = thu th82 F'n( ch)n( kim ton (hng
dn oan 10 Chun mc nay)
A52. Mt thu nghim hiu qua s cung cp bng chung kim toan thich hop o muc ,
ma nu oc su dung cung vi cac bng chung kim toan khac thu thp oc, s
y u cho muc ich kim toan. Khi la chon phn tu kim tra, theo quy nh
tai oan 07 Chun mc nay, kim toan vin phai xac nh tinh phu hop va tin
cy cua t" /"(+O thng tin oc su dung lam bng chung kim toan; ngoai ra tinh
hiu qua cung la mt lu y quan trong khi la chon phn tu kim tra. Cac
phong phap ma kim toan vin su dung la chon phn tu kim tra gm:
(a) Chon tt ca cac phn tu (kim tra 100);
(b) La chon cac phn tu cu th;
(c) Ly mu kim toan.
Vic ap dung mt hoc kt hop nhiu phong phap nay co th phu hop tuy
thuc vao tung trong hop cu th, nh rui ro co sai sot trong yu lin quan n co
so dn liu ang oc kim tra, tinh kha thi va hiu qua cua cac phong phap khac
nhau.
Ch.n tNt c5 cc )hLn t@
A53. Kim toan vin co th kt lun rng vic kim tra toan b tng th cac phn tu cu
thanh mt nhom giao dch hoc s d tai khoan (hoc mt nhom trong tng th
o) la thich hop nht. Kim tra 100 thong khng ap dung i vi thu nghim
kim soat nhng thong oc ap dung i vi kim tra chi tit. Kim tra 100 co
th thich hop khi:
(1) Tng th oc cu thanh tu mt s it cac phn tu co gia tr ln;
(2) Co rui ro ang k ma cac phong phap khac khng cung cp y u bng
chung kim toan thich hop; hoc
(3) Tinh cht lp i lp lai cua vic tinh toan hoc quy trinh khac oc thc hin
t ng boi mt h thng thng tin giup vic kim tra 100 s tit kim chi
phi hon.
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X;a ch.n cc )hLn t@ cH th*
A54. Kim toan vin co th quyt nh la chon cac phn tu cu th tu mt tng th. Cac
yu t anh hong n vic a ra quyt nh nay bao gm: hiu bit cua kim toan
vin v on v, cac rui ro co sai sot trong yu oc anh gia va c im cua
tng th oc kim tra. Vic la chon cac phn tu cu th theo xet oan cua kim
toan vin chu anh hong cua rui ro ngoai ly mu. Cac phn tu cu th oc chon
co th bao gm:
(1) Cc )hLn t@ cJ g" t<7 /8n hoYc cc )hLn t@ ,Yc B"(tZ Kim toan vin co th
quyt nh la chon mt s phn tu cu th trong mt tng th do cac phn tu
nay co gia tr ln hoc co mt s tinh cht khac, nh cac phn tu co nghi ngo,
bt thong, co nguy co rui ro cao hoc tung b nhm ln;
(2) TNt c5 cc )hLn t@ cJ g" t<7 cao hFn m!t g" t<7 nhNt ,7nh: Kim toan vin co
th quyt nh kim tra tt ca cac phn tu co gia tr oc ghi nhn cao hon
mt gia tr nht nh nhm xac minh mt phn ln trong tng gia tr cua mt
nhom giao dch hoc s d tai khoan;
(3) Cc )hLn t@ ,* th+ th>) t" /"(+O thng t"n: Kim toan vin co th kim tra cac
phn tu thu thp t" /"(+O thng tin v cac vn nh ban cht cua on v
hoc ban cht cua cac giao dch.
A55. Mc du vic la chon cac phn tu nht nh tu mt nhom giao dch hoc s d tai
khoan kim tra thong la mt phong phap hiu qua thu thp bng chung
kim toan nhng y khng phai la phong phap ly mu kim toan. Kt qua cua
cac thu tuc kim toan oc ap dung cho cac phn tu oc la chon theo cach nay
khng th oc suy rng cho toan b tng th; do o, vic la chon cac phn tu cu
th kim tra khng cung cp bng chung kim toan v phn con lai cua tng
th.
XNy m9+ k"*m ton
A56. Vic ly mu kim toan oc thit k giup a ra kt lun v toan b tng th
da trn kt qua kim tra mu oc rut ra tu tng th o. Ly mu kim toan oc
quy nh va hng dn cu th trong Chun mc kim toan Vit Nam s 530.
T7nh khBn( nhKt LunM hoNc nh9n( ho@i n(hi 1O =P tin c8> c?H F'n( ch)n( kim
ton (hng dn oan 11 Chun mc nay)
A57. Vic thu thp bng chung kim toan tu cac ngun khac nhau hoc co ni dung
khac nhau co th cho thy mt bng chung kim toan cu th khng ang tin cy, vi
du khi bng chung kim toan oc thu thp tu ngun nay lai khng nht quan vi
bng chung kim toan oc thu thp tu ngun khac. Trong hop nay co th xay ra
khi cac cu tra loi phong vn cua Ban Giam c, kim toan ni b va nhung ngoi
khac khng nht quan, hoc khi cu tra loi phong vn cua Ban quan tr oc a
ra chung thc cho cac cu tra loi phong vn cua Ban Giam c lai khng nht
quan vi cu tra loi cua Ban Giam c. Doan 11 Chun mc kim toan Vit Nam
s 230 a ra yu cu cu th v tai liu, h so kim toan nu kim toan vin phat
hin thng tin khng nht quan vi kt lun cui cung cua kim toan vin v mt
vn quan trong..

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