H THNG CHUN MC KIM TON VIT NAM

Chun mc kim ton !" #$%& Th' t(c )h*n t+ch

(Ban hnh km theo Thng t s 214/2012/TT-BTC
ngy 06 thng 12 nm 2012 ca B! T" ch#nh$

I, -U. /0NH CHUNG
1h2m 3i ) 4(n5
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 su dung thu tuc
phn tich nh cac thu nghim co ban ('thu tuc phn tich co ban). Chun mc nay
cung quy nh va hng dn trach nhim cua kim toan vin trong vic thc hin cac
thu tuc phn tich vao giai oan gn kt thuc cuc kim toan giup kim toan vin
hinh thanh kt lun tng th v bao cao tai chinh. Doan 06(b) Chun mc kim toan
Vit Nam s 315 quy nh kim toan vin su dung thu tuc phn tich anh gia rui
ro. Doan 06 va 18 Chun mc kim toan Vit Nam s 330 quy nh va hng dn
ni dung, lch trinh va pham vi cac thu tuc kim toan xu ly cac rui ro anh gia;
cac thu tuc kim toan nay co th bao gm cac thu tuc phn tich co ban.
02. 2")m ton %"0n % &oanh ngh"'( k")m ton (h3" t*,n th cc 4*y +5nh % h6ng &7n
ca Ch*8n m9c ny t:ong 4* t:;nh th9c h"'n k")m ton % c*ng c<( &5ch %= ."0n
4*an>
?@n %5 +Ac k")m ton (khch hng$ % cc B0n sC &=ng kDt 4*3 k")m ton (h3" cE
nhFng h")* B"Dt cGn th"Dt %H cc 4*y +5nh % h6ng &7n ca Ch*8n m9c ny +) (h"
hA( %6" k")m ton %"0n % &oanh ngh"'( k")m ton t:ong %"'c c*ng c<( cc thng t"n
% t" ."'* cGn th"Dt ."0n 4*an +Dn c*!c k")m ton>
M(c ti6u
03. Muc tiu cua kim toan vin % &oanh ngh"'( k")m ton la:
(a) Thu thp bng chung kim toan phu hop va ang tin cy khi su dung cac thu tuc
phn tich co ban;
(b) Thit k va thc hin cac thu tuc phn tich vao giai oan gn kt thuc cuc kim
toan giup kim toan vin hinh thanh kt lun tng th v vic liu bao cao tai
chinh co nht quan vi hiu bit cua kim toan vin v on v oc kim toan
hay khng.
Gi7i th+ch thu8t n59
04. Trong cac chun mc kim toan Vit Nam, thut ngu 'Thu tuc phn tich oc hiu
la vic anh gia thng tin tai chinh qua vic phn tich cac mi quan h hop ly giua
du liu tai chinh va phi tai chinh. Thu tuc phn tich cung bao gm vic iu tra, khi
cn thit, v cac bin ng hoc cac mi quan h oc xac nh la khng nht quan
vi cac thng tin lin quan khac hoc co s chnh lch ang k so vi cac gia tr d
tinh (xem hng dn tai oan A1 - A3 Chun mc nay).
1
II, N:I ;UNG CHUN MC
.6u c<u
Th' t(c )h*n t+ch c= >7n
05. Khi thit k va thc hin cac thu tuc phn tich co ban mt cach c lp hoc kt hop
vi kim tra chi tit nh la cac thu nghim co ban theo oan 18 Chun mc kim
toan Vit Nam s 330, kim toan vin phai (xem hng dn tai oan A4 - A5 Chun
mc nay):
(a) Xac nh s phu hop cua cac thu tuc phn tich co ban cu th i vi cac co so
dn liu nht nh, trong o co tinh n rui ro co sai sot trong yu oc anh
gia va cac kim tra chi tit (nu co) i vi cac co so dn liu nay (xem hng
dn tai oan A6 - A11 Chun mc nay);
(b) Danh gia tin cy cua du liu ma kim toan vin su dung d tinh v cac s
liu, ty sut ghi nhn, trong o co xem xet n ngun gc, tinh co th so sanh
oc, ni dung va s phu hop cua thng tin sn co, va cac kim soat i vi
vic tao lp thng tin (xem hng dn tai oan A12 - A14 Chun mc nay);
(c) D tinh v cac s liu, ty sut ghi nhn va anh gia liu d tinh nay co u
chinh xac xac nh mt sai sot, khi xet ring le hoc kt hop vi cac sai sot
khac, co th lam cho bao cao tai chinh b sai sot trong yu hay khng (xem
hng dn tai oan A15 Chun mc nay);
(d) Xac nh gia tr cua bt ky chnh lch nao co th chp nhn oc giua s liu
on v ghi nhn va gia tr d tinh ma khng cn iu tra thm nh quy nh
tai oan 07 (xem hng dn tai oan A16 Chun mc nay).
Cc th' t(c )h*n t+ch h? t@A khi hBnh thCnh kDt Eu8n tFn5 th
06. Kim toan vin phai thit k va thc hin cac thu tuc phn tich vao giai oan gn kt
thuc cuc kim toan giup hinh thanh kt lun tng th v vic liu bao cao tai
chinh co nht quan vi hiu bit cua kim toan vin v on v oc kim toan hay
khng (xem hng dn tai oan A17 - A19 Chun mc nay).
/iGu t@H kDt Iu7 c'H cc th' t(c )h*n t+ch
07. Nu vic thc hin cac thu tuc phn tich theo quy nh cua Chun mc nay giup kim
toan vin phat hin oc cac bin ng hoc cac mi quan h khng nht quan vi
cac thng tin lin quan khac hoc co chnh lch ang k so vi cac gia tr d tinh,
kim toan vin phai iu tra nhung khac bit nay bng cach:
(a) Phong vn Ban Giam c va thu thp bng chung kim toan thich hop lin quan
n cac cu tra loi cua Ban Giam c;
(b) Thc hin cac thu tuc kim toan khac nu thy cn thit, tuy theo tung trong
hop cu th (xem hng dn tai oan A20 - A21 Chun mc nay).
III, HJKNG ;LN 1 ;MNG
2h" th9c h"'n Ch*8n m9c ny cGn tham kh3o Ch*8n m9c k")m ton I"'t Jam s 200>
Gi7i th+ch thu8t n59 th' t(c )h*n t+ch (hng dn oan 04 Chun mc nay)
A1. Cac thu tuc phn tich bao gm vic so sanh cac thng tin tai chinh cua on v vi:
(1) Thng tin co th so sanh cua cac ky trc;
2
(2) Cac kt qua d tinh cua on v, nh k hoach hoc d toan, hoc cac c tinh
cua kim toan vin, nh c tinh chi phi khu hao ;
(3) Cac thng tin tong t cua nganh, nh so sanh ty sut doanh thu ban hang trn
cac khoan phai thu cua on v oc kim toan vi s liu trung binh cua
nganh, hoc vi cac on v khac trong cung nganh co cung quy m hoat ng.
A2. Cac thu tuc phn tich cung bao gm vic xem xet cac mi quan h nh:
(1) Mi quan h giua cac yu t cua thng tin tai chinh oc ky vong theo mt chiu
hng co th d oan oc da trn kinh nghim cua on v oc kim toan, nh
ty l li gp;
(2) Mi quan h giua thng tin tai chinh va thng tin phi tai chinh co lin quan nh
chi phi nhn cng vi s long nhn vin.
A3. Kim toan vin co th su dung nhiu phong phap khac nhau thc hin cac thu
tuc phn tich, tu vic so sanh on gian n cac phn tich phuc tap oi hoi phai su
dung cac k thut thng k tin tin. Cac thu tuc phn tich co th oc ap dung cho
bao cao tai chinh hop nht, cac b phn cu thanh hoc cac yu t ring le cua thng
tin.
Th' t(c )h*n t+ch c= >7n (hng dn oan 05 Chun mc nay)
A4. Cac thu nghim co ban ma kim toan vin thc hin o cp co so dn liu co th la
kim tra chi tit, thu tuc phn tich co ban, hoc kt hop ca hai. Vic quyt nh thc
hin thu tuc kim toan nao, k ca quyt nh co su dung thu tuc phn tich co ban hay
khng, tuy thuc vao xet oan cua kim toan vin v hiu qua va hiu sut cua cac
thu tuc kim toan co th ap dung giam rui ro kim toan o cp co so dn liu
xung mt muc thp co th chp nhn oc.
A5. Kim toan vin co th phong vn Ban Giam c on v oc kim toan v muc
sn co va tin cy cua cac thng tin cn thit cho vic ap dung cac thu tuc phn
tich co ban, va kt qua cua bt ky thu tuc phn tich nao ma on v thc hin. Vic
su dung du liu phn tich do Ban Giam c on v lp co th co hiu qua nu kim
toan vin thoa mn rng cac du liu nay oc lp mt cach ung n.
K9 (hL hA( ca cc th t=c (h,n t#ch c= th) +" %6" cc c@ sM &7n ."'* nh<t +5nh (hng
dn oan 05(a) Chun mc nay)
A6. Cac thu tuc phn tich co ban thong d ap dung hon i vi cac khi long giao
dch ln co th d oan oc theo thoi gian. Vic ap dung cac thu tuc phn tich
d kin da trn ky vong co mi quan h giua cac du liu va khng co thng tin trai
ngoc lin quan n mi quan h o. Tuy nhin, s phu hop cua mt thu tuc phn
tich cu th s phu thuc vao anh gia cua kim toan vin v hiu qua cua vic phat
hin mt sai sot, ma khi xet ring le hay kt hop vi cac sai sot khac, co th lam cho
bao cao tai chinh chua ng sai sot trong yu.
A7. Trong mt s trong hop, mt m hinh d oan khng phuc tap co th cung hiu
qua nh mt thu tuc phn tich. Vi du, khi on v oc kim toan co mt s long
nhn vin nht nh oc tra mt muc long c nh trong sut ky bao cao, kim
toan vin co th su dung du liu nay c tinh tng chi phi nhn cng cho ky o
vi chinh xac cao, tu o cung cp bng chung kim toan cho mt khoan muc
quan trong trn bao cao tai chinh va giam s cn thit phai thc hin kim tra chi tit
trn bang long. Cac ty sut thong mai oc chp nhn rng ri (vi du tN .' li gp
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cho cac loai hinh doanh nghip ban le khac nhau) co th oc su dung hiu qua
trong cac thu tuc phn tich co ban cung cp bng chung chung minh tinh hop ly
cua cac s liu oc ghi nhn.
A8. Cac loai thu tuc phn tich khac nhau co cac muc am bao khac nhau. Cac thu tuc
phn tich, vi du d oan tng thu nhp tu vic cho thu mt toa nha chung c, trong
o co tinh n gia cho thu, s long cn h va ty l cac cn h trng, co th cung
cp bng chung thuyt phuc va co th loai bo s cn thit phai xac minh thm bng
cac kim tra chi tit, vi iu kin la cac yu t oc xac minh mt cach phu hop.
Trai lai, vic tinh toan va so sanh cac ty l li gp xac nhn s liu v doanh thu
co th cung cp bng chung it thuyt phuc hon, nhng lai cung cp bng chung
chung thc huu ich nu oc su dung kt hop vi cac thu tuc kim toan khac.
A9. Dc im cua cac co so dn liu va anh gia cua kim toan vin v rui ro co sai sot
trong yu co anh hong n vic xac nh tinh phu hop cua cac thu tuc phn tich co
ban cu th. Vi du, nu co khim khuyt trong cac kim soat i vi quy trinh xu ly
on t hang, kim toan vin co th tp trung nhiu hon vao kim tra chi tit thay vi
thu tuc phn tich co ban i vi cac co so dn liu lin quan n cac khoan phai thu.
A10. Cac thu tuc phn tich co ban cu th cung co th oc coi la phu hop khi kim toan
vin thc hin kim tra chi tit cho cung mt co so dn liu. Vi du, khi thu thp
bng chung kim toan lin quan n co so dn liu la 'tinh anh gia cua s d cac
khoan phai thu, kim toan vin co th ap dung thu tuc phn tich tui no cua cac
khoan phai thu ngoai vic kim tra chi tit cac khoan thu tin sau ngay khoa s
xac nh kha nng thu hi cac khoan phai thu.
Lu y khi kim toan cac on v trong linh vc cng
A11. Khi kim toan cac on v kinh doanh, kim toan vin thong xem xet mi quan h
giua cac khoan muc ring le cua bao cao tai chinh. Tuy nhin, vic xem xet nay co
th khng phu hop khi kim toan cac on v trc thuc Chinh phu hoc cac on v
trong linh vc cng khng kinh doanh, vi du cac on v trong linh vc cng it khi
co mi quan h trc tip giua doanh thu va chi phi. Hon nua, do cac khoan chi mua
tai san khng oc vn hoa, co th khng co mi lin h giua cac chi phi nh chi
phi hang tn kho va tai san c nh vi gia tr cua cac tai san o oc bao cao trn
bao cao tai chinh. Ngoai ra, trong linh vc cng co th khng co s liu cua nganh
hoc cac s liu thng k cho muc ich so sanh. Tuy nhin, cac mi quan h khac
co th phu hop xem xet, vi du bin ng trong chi phi trn mi kilomet ong
xy dng hoc s long xe mua mi so vi s long xe ngung su dung.
?! t"n cOy ca &F ."'* (hng dn oan 05(b) Chun mc nay)
A12. D tin cy cua du liu chu anh hong cua ngun gc, ni dung cua du liu va phu
thuc vao hoan canh ma du liu oc thu thp. Do vy, xac nh liu du liu co
ang tin cy cho vic thit k cac thu tuc phn tich co ban hay khng, kim toan
vin cn xem xet nhung yu t sau y:
(a) Ngun gc cua thng tin thu thp oc. Vi du, theo oan A31 Chun mc
kim toan Vit Nam s 500, thng tin co th ang tin cy hon nu oc thu
thp tu cac ngun c lp bn ngoai on v;
(b) Kha nng so sanh cua thng tin thu thp oc. Vi du, du liu chung cho nganh
co th cn oc b sung so sanh oc vi du liu cua mt on v san xut
va ban cac san phm c thu;
4
(c) Ni dung va s phu hop cua thng tin thu thp oc. Vi du, liu d toan co
oc lp da trn kt qua c tinh thay vi oc lp trn co so cac muc tiu
phai at oc hay khng;
(d) Cac kim soat i vi vic tao lp thng tin oc thit k am bao tinh y
u, tinh chinh xac va tinh hop l cua thng tin. Vi du, cac kim soat i vi
vic lp, soat xet va duy tri d toan.
A13. Kim toan vin co th cn nhc vic kim tra tinh huu hiu cua hoat ng kim
soat, nu co, i vi vic tao lp thng tin ma kim toan vin su dung thc hin
cac thu tuc phn tich co ban xu ly cac rui ro anh gia. Khi cac kim soat o
hoat ng huu hiu, kim toan vin thong tin tong hon vao tin cy cua thng
tin va do o cung tin tong hon vao kt qua cua cac thu tuc phn tich. Vic kim tra
tinh huu hiu cua hoat ng kim soat i vi thng tin phi tai chinh thong oc
thc hin kt hop vi cac thu nghim kim soat khac. Vi du, khi thit lp cac kim
soat i vi vic lp hoa on ban hang, on v co th thit lp cac kim soat i vi
vic ghi chep s long hang ban. Trong trong hop nay, kim toan vin co th kim
tra tinh huu hiu cua hoat ng kim soat i vi vic ghi chep s long hang ban
kt hop vi kim tra tinh huu hiu cua hoat ng kim soat i vi vic lp hoa on
ban hang. Hoc kim toan vin co th xem xet s cn thit phai kim tra cac thng
tin su dung. Doan 10 Chun mc kim toan Vit Nam s 500 quy nh va hng
dn vic xac nh cac thu tuc kim toan cn thc hin i vi thng tin oc su
dung cho cac thu tuc phn tich co ban.
A14. Cac hng dn tai oan A12(a) - A12(d) Chun mc nay phu hop cho ca trong
hop kim toan vin thc hin cac thu tuc phn tich co ban i vi bao cao tai chinh
cui ky cua on v hay tai thoi im giua ky va co k hoach thc hin cac thu tuc
phn tich co ban cho giai oan con lai. Doan 22 - 23 Chun mc kim toan Vit
Nam s 330 quy nh v cac thu nghim co ban oc thc hin tai thoi im giua
ky.
?nh g" t#nh ch#nh Pc ca &9 t#nh (hng dn oan 05(c) Chun mc nay)
A15. Khi anh gia v vic liu d tinh oc a ra co u chinh xac xac nh mt sai
sot ma khi kt hop vi cac sai sot khac co th lam cho bao cao tai chinh b sai sot
trong yu hay khng, cac vn lin quan n anh gia cua kim toan vin bao
gm:
(1) D chinh xac trong vic d oan v cac kt qua d tinh cua thu tuc phn tich co
ban. Vi du, vic so sanh li gp giua ky nay vi ky khac co th at oc
nht quan cao hon so vi vic so sanh cac chi phi bt ky, nh chi phi nghin
cuu hoc chi phi quang cao;
(2) Muc thng tin co th oc phn tach. Vi du, ap dung thu tuc phn tich co
ban i vi thng tin tai chinh v cac phn ring le cua mt hoat ng hoc i
vi bao cao tai chinh cua cac b phn trong mt on v a nganh ngh co th s
hiu qua hon so vi ap dung cho bao cao tai chinh tng th cua on v;
(3) Muc sn co cua thng tin tai chinh va phi tai chinh. Vi du, kim toan vin co
th xem xet liu co sn ca c thng tin tai chinh nh k hoach hoc d toan, va
ca c thng tin phi tai chinh nh s long thanh phm oc sa n xut ho c ban,
phuc vu cho vic thit k cac thu tuc phn tich co ban hay khng. Nu co
5
sn cac thng tin nay, kim toan vin cung co th xem xet tin c y cu a thng
tin nh a nu trong oan A12-A13 o trn.
Q" t:5 ch0nh .0Rch cE th) ch<( nhOn +Ac g"Fa sS ."0R* +@n %5 +T gh" nhOn %aU g" t:5 &9
t#nh (hng dn oan 05(d) Chun mc nay)
A16. Vic kim toan vin xac nh gia tr chnh lch co th chp nhn oc so vi d
tinh ma khng cn iu tra thm b anh hong boi mc trong y u (oan A13 Chun
mc kim toan Vit Nam s 320) va tinh nht quan voi muc am bao mong
mun, trong o co tinh n kha nng mt sai sot, khi xet ring le hoc kt hop vi
ca c sai sot khac, co th lam cho bao cao tai chinh chua ng sai sot trong yu. Doan
07(b) Chun mc kim toan Vit Nam s 330 quy nh muc rui ro oc kim
toan vin anh gia cang cao thi cang phai thu thp bng chung kim toan thuyt
phuc hon. Theo o, khi muc rui ro oc anh gia tng ln, gia tr chnh l ch co
th coi la chp nhn o c ma khng cn iu tra thm se giam xung nhm thu
oc bng chng co muc thuyt phuc mong mun (xem thm oan A19 Chun
mc kim toan Vit Nam s 330).
Cc th' t(c )h*n t+ch h? t@A khi hBnh thCnh kDt Eu8n tFn5 th (hng dn oan 06
Chun mc nay)
A17. Kim toan vin su dung cac kt lun rut ra tu kt qua cua cac thu tuc phn tich
thit k va thc hin theo quy nh tai oan 06 Chun mc nay chung thc cho
cac kt lun hinh thanh trong qua trinh kim toan cac b phn hoc yu t ring
le cua bao cao tai chinh. Vic nay giup kim toan vin rut ra cac kt lun hop ly lam
co so hinh thanh y kin kim toan.
A18. Kt qua cua cac thu tuc phn tich o co th giup kim toan vin xac nh oc rui
ro co sai sot trong yu cha oc phat hin trc o. Trong trong hop nay, oan
31 Chun mc kim toan Vit Nam s 315 quy nh kim toan vin phai xem xet
lai anh gia cua minh v rui ro co sai sot trong yu va tu o sua i cac thu tuc
kim toan tip theo ra.
A19. Cac thu tuc phn tich oc thc hin theo quy nh tai oan 06 Chun mc nay co
th tong t vi cac thu tuc phn tich oc su dung anh gia rui ro.
/iGu t@H kDt Iu7 c'H cc th' t(c )h*n t+ch (hng dn oan 07 Chun mc nay)
A20. Kim toan vin co th thu thp bng chung kim toan lin quan n cac cu tra loi
phong vn cua Ban Giam c bng cach anh gia cac cu tra loi o, trong o vn
dung hiu bit cua kim toan vin v on vi oc kim toan va mi trong cu a on
vi, va kt hop voi cac bng chng kim toan khac thu thp oc trong qua trinh
kim toan.
A21. Kim toan vin co th cn thc hin ca c thu tuc kim toan khac trong trong hop
Ban Giam c khng th giai thich oc, ho c giai thich o khi kt hop voi nhng
bng chng kim toan khac lin quan n cu tra loi phong vn cua Ban Giam c,
oc coi la khng thoa ang./.
*****
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