H THNG CHUN MC KIM TON VIT NAM

Chun mc kim ton s 800: Lu khi kim ton bo co ti chnh c lp

theo khun kh v lp v trnh by bo co ti chnh cho mc ch c bit
(Ban hnh km theo Thng t s 214/2012/TT-BTC
ngy 06 thng 12 nm 2012 ca B Ti chnh)

I/ QUY NH CHUNG
Phm vi p dng
01.

Cc chun mc kim ton Vit Nam (VSA) c s hiu t nhm 100 n nhm 700
c p dng cho cuc kim ton bo co ti chnh. Chun mc kim ton ny quy
nh v hng dn cc vn m kim ton vin v doanh nghip kim ton (sau
y gi l kim ton vin) cn lu khi p dng cc chun mc kim ton Vit
Nam nu trn cho cuc kim ton bo co ti chnh c lp theo khun kh v lp
v trnh by bo co ti chnh cho mc ch c bit.

02.

Chun mc ny c p dng cho cuc kim ton mt

b bo co ti chnh (y ) c lp theo khun kh v lp v trnh by bo co
ti chnh cho mc ch c bit. Chun mc kim ton Vit Nam s 805 quy nh
v hng dn cc vn cn lu khi kim ton mt bo co ti chnh ring l
hoc kim ton mt yu t, ti khon hoc khon mc c th ca mt bo co ti
chnh.

03.

Quy nh v hng dn ca Chun mc ny khng

thay th quy nh v hng dn ca cc chun mc khc. Chun mc ny cng
khng quy nh v hng dn tt c cc vn cn lu c th lin quan n tnh
hung c th ca cuc kim ton.

04.

Kim ton vin v doanh nghip kim ton phi tun th cc quy nh v hng
dn ca Chun mc ny trong qu trnh kim ton bo co ti chnh c lp theo
khun kh v lp v trnh by bo co ti chnh cho mc ch c bit.
n v c kim ton (khch hng) v cc bn s dng kt qu kim ton cn
phi c cc hiu bit cn thit v cc quy nh v hng dn ca Chun mc ny
phi hp cng vic vi kim ton vin v doanh nghip kim ton gii quyt cc
mi quan h trong qu trnh kim ton bo co ti chnh cho mc ch c bit.

Mc tiu
05.

Khi p dng cc chun mc kim ton Vit Nam trong

cuc kim ton bo co ti chnh c lp theo khun kh v lp v trnh by bo
co ti chnh cho mc ch c bit, mc tiu ca kim ton vin v doanh nghip
kim ton l x l ph hp i vi cc vn cn lu lin quan n:
(a)

Vic chp nhn hp ng kim ton;

(b)

Vic lp k hoch v thc hin kim ton;

(c)

Hnh thnh kin v lp bo co kim ton v bo co ti chnh.

1

Gii thch thut ng

06.

07.

Trong cc chun mc kim ton Vit Nam, cc thut

ng di y c hiu nh sau:
(a)

Bo co ti chnh cho mc ch c bit: L bo co ti chnh c lp v

trnh by theo khun kh v lp v trnh by bo co ti chnh cho mc ch
c bit (xem hng dn ti on A4 Chun mc ny);

(b)

Khun kh v lp v trnh by bo co ti chnh cho mc ch c bit: L

khun kh v lp v trnh by bo co ti chnh c xy dng p ng nhu
cu v thng tin ti chnh ca nhng ngi s dng c th. on 13(a) Chun
mc kim ton Vit Nam s 200 quy nh khun kh v lp v trnh by bo
co ti chnh c th l khun kh v trnh by hp l hoc khun kh v tun
th (xem hng dn ti on A1 - A4 Chun mc ny).

Thut ng Bo co ti chnh trong Chun mc ny

c ngha l "mt b bo co ti chnh (y ) cho mc ch c bit, k c cc
thuyt minh c lin quan". Cc thuyt minh c lin quan thng gm bn tm tt
cc chnh sch k ton ch yu v cc thng tin gii thch khc. Khun kh v lp
v trnh by bo co ti chnh c p dng quy nh v hnh thc, ni dung ca
bo co ti chnh v nhng b phn to thnh mt b bo co ti chnh y .

II/ NI DUNG CHUN MC

Yu cu
Lu khi chp nhn hp ng kim ton
Tnh c th chp nhn c ca khun kh v lp v trnh by bo co ti chnh
08.

on 06(a) Chun mc kim ton Vit Nam s 210

quy nh kim ton vin phi xc nh tnh c th chp nhn c ca khun kh
v lp v trnh by bo co ti chnh c p dng trong vic lp v trnh by bo
co ti chnh.
Khi kim ton bo co ti chnh cho mc ch c bit, kim ton vin phi tm
hiu v (xem hng dn ti on A5 - A8 Chun mc ny):
(a) Mc ch ca vic lp bo co ti chnh;
(b) Ngi s dng d kin;
(c) Cc bc m Ban Gim c n v c kim ton thc hin xc nh
rng khun kh v lp v trnh by bo co ti chnh c p dng l c th
chp nhn c trong hon cnh c th ca n v.

Lu khi lp k hoch v thc hin kim ton

09.

on 18 Chun mc kim ton Vit Nam s 200 quy

nh kim ton vin phi tun th tt c cc chun mc kim ton c lin quan n
cuc kim ton. Khi lp k hoch v thc hin kim ton bo co ti chnh cho mc
ch c bit, kim ton vin phi xc nh liu vic p dng cc chun mc kim
2

ton c lin quan c yu cu cc vn cn lu trong hon cnh c th ca cuc

kim ton hay khng (xem hng dn ti on A9 - A12 Chun mc ny).
10. on 11(c) Chun mc kim ton Vit Nam s 315 quy nh kim ton vin phi tm
hiu v vic la chn v p dng cc chnh sch k ton ca n v. Trong trng
hp bo co ti chnh c lp v trnh by theo cc iu khon ca tha thun cho
mc ch c bit, kim ton vin phi tm hiu v nhng din gii quan trng ca
tha thun trong hp ng m Ban Gim c n v c kim ton th hin trong
vic lp bo co ti chnh . Mt din gii c coi l quan trng khi p dng mt
din gii hp l khc s to nn s khc bit trng yu trong cc thng tin c
trnh by trong bo co ti chnh.
Lu khi hnh thnh kin kim ton v lp bo co kim ton
11. Khi hnh thnh kin kim ton v lp bo co kim ton v bo co ti chnh cho
mc ch c bit, kim ton vin phi p dng cc quy nh v hng dn ca
Chun mc kim ton Vit Nam s 700 (xem hng dn ti on A13 Chun mc
ny).
M t khun kh v lp v trnh by bo co ti chnh c p dng
12. on 15 Chun mc kim ton Vit Nam s 700 quy nh kim ton vin phi nh
gi xem liu bo co ti chnh c tham chiu n hoc m t y khun kh v
lp v trnh by bo co ti chnh c p dng hay khng. Trong trng hp bo
co ti chnh c lp v trnh by theo cc iu khon ca tha thun cho mc
ch c bit, kim ton vin phi nh gi xem liu bo co ti chnh c m t
thch hp tng din gii quan trng ca tha thun trong hp ng m bo co ti
chnh c lp v trnh by cn c vo din gii .
13. Chun mc kim ton Vit Nam s 700 quy nh v hng dn v hnh thc v ni
dung ca bo co kim ton. Trong trng hp bo co kim ton v bo co ti
chnh cho mc ch c bit:
(a) Bo co kim ton phi m t mc ch ca vic lp bo co ti chnh v nu
cn, phi m t v i tng s dng bo co ti chnh d kin, hoc tham
chiu n phn thuyt minh c cc thng tin trong bo co ti chnh cho
mc ch c bit;
(b) Nu Ban Gim c n v c kim ton c la chn khun kh v lp v
trnh by bo co ti chnh lp v trnh by bo co ti chnh cho mc ch
c bit, trong bo co kim ton, vic gii thch v trch nhim ca Ban Gim
c n v c kim ton i vi bo co ti chnh cng phi cp n trch
nhim ca Ban Gim c trong vic xc nh xem khun kh v lp v trnh
by bo co ti chnh c p dng l c th chp nhn c trong hon cnh
c th ca n v hay khng.
Thng bo cho ngi c v vic bo co ti chnh c lp theo khun kh v lp v
trnh by bo co ti chnh cho mc ch c bit
14. Bo co kim ton v bo co ti chnh cho mc ch c bit phi bao gm on
Vn cn nhn mnh nhm thng bo cho ngi s dng bo co kim ton l
bo co ti chnh c lp theo khun kh v lp v trnh by bo co ti chnh cho
mc ch c bit v do , bo co ti chnh ny c th khng ph hp cho mc
3

ch khc. Kim ton vin phi trnh by on nhn mnh ny vi mt tiu ph

hp (xem hng dn ti on A14 - A15 Chun mc ny).

III/ HNG DN P DNG

Khi thc hin Chun mc ny cn tham kho Chun mc kim ton Vit Nam s 200.
Gii thch thut ng Khun kh v lp v trnh by bo co ti chnh cho mc ch
c bit (hng dn on 06 Chun mc ny)
A1. V d v khun kh v lp v trnh by bo co ti chnh cho mc ch c bit:
(1) C s k ton thu c p dng lp mt b bo co ti chnh nh km vi
bn quyt ton thu ca n v;
(2) C s k ton thc thu, thc chi c p dng lp bo co v dng tin ca
n v, theo yu cu ca cc ch n;
(3) Cc quy nh v bo co ti chnh do c quan qun l Nh nc t ra p
ng cc yu cu ring ca c quan qun l Nh nc; hoc
(4) Cc quy nh v lp v trnh by bo co ti chnh theo cc iu khon ca
tha thun trong hp ng, v d tha thun hp ng pht hnh tri phiu,
hp ng vay hoc hip nh ti tr cho d n.
A2. C trng hp khun kh v lp v trnh by bo co ti chnh cho mc ch c
bit c da trn mt khun kh v lp v trnh by bo co ti chnh c xy
dng bi t chc chu trch nhim xy dng v ban hnh chun mc hoc theo
php lut v cc quy nh, tuy nhin khng tun th tt c cc quy nh ca khun
kh . V d, mt tha thun yu cu phi lp bo co ti chnh theo hu ht,
nhng khng phi tt c, cc chun mc v lp v trnh by bo co ti chnh ca
nc X. Khi cc tha thun cho mc ch c bit l c th chp nhn c trong
hon cnh c th ca hp ng kim ton, bo co ti chnh cho mc ch c bit
khng nn m t khun kh v lp v trnh by bo co ti chnh c p dng
th hin s tun th hon ton khun kh v lp v trnh by bo co ti chnh c
xy dng bi t chc chu trch nhim xy dng v ban hnh chun mc hoc theo
php lut v cc quy nh. Trong v d ca tha thun nu trn, vic m t khun
kh v lp v trnh by bo co ti chnh c p dng c th tham chiu n cc
quy nh ca tha thun v lp bo co ti chnh, thay v tham chiu n cc chun
mc v lp v trnh by bo co ti chnh ca nc X.
A3. Trong trng hp m t ti on A2 Chun mc ny, khun kh v lp v trnh by
bo co ti chnh cho mc ch c bit c th khng phi l khun kh v trnh
by hp l, ngay c khi khun kh c xy dng da trn mt khun kh v
lp v trnh by bo co ti chnh l khun kh v trnh by hp l. Nguyn nhn l
do khun kh v lp v trnh by bo co ti chnh cho mc ch c bit c th
khng tun th tt c cc quy nh ca khun kh v lp v trnh by bo co ti
chnh c xy dng bi t chc chu trch nhim xy dng v ban hnh chun
mc hoc theo php lut v cc quy nh m cc quy nh l cn thit t
c s trnh by hp l ca bo co ti chnh.
A4. Bo co ti chnh c lp v trnh by theo khun kh v lp v trnh by bo co
ti chnh cho mc ch c bit c th l bo co ti chnh duy nht m n v lp
ra. Trong trng hp , bo co ti chnh c th c nhng i tng s dng khc
4

ngoi nhng i tng c xc nh theo khun kh v lp v trnh by bo co

ti chnh. Mc d bo co ti chnh ny c th c lu hnh rng ri nhng trong
trng hp ny, bo co ti chnh vn c coi l bo co ti chnh cho mc ch
c bit theo quy nh ca cc chun mc kim ton Vit Nam. Cc quy nh ti
on 13 - 14 Chun mc ny nhm trnh s hiu lm v mc ch lp bo co ti
chnh.
Lu khi chp nhn hp ng kim ton
Tnh c th chp nhn c ca khun kh v lp v trnh by bo co ti chnh (hng
dn on 08 Chun mc ny)
A5. i vi bo co ti chnh cho mc ch c bit, nhu cu thng tin ti chnh ca
ngi s dng d kin l mt yu t quan trng xc nh tnh c th chp nhn
c ca khun kh v lp v trnh by bo co ti chnh c p dng trong vic
lp bo co ti chnh.
A6. Khun kh v lp v trnh by bo co ti chnh c p dng c th bao gm cc
chun mc v lp v trnh by bo co ti chnh c xy dng bi t chc chu
trch nhim xy dng v ban hnh cc chun mc p dng cho bo co ti chnh
cho mc ch c bit. Trong trng hp , cc chun mc trn s c coi l c
th chp nhn c cho mc ch c bit nu t chc chu trch nhim xy dng
v ban hnh chun mc m bo tun theo mt quy trnh minh bch, c xy dng
c xem xt n quan im ca cc bn hu quan. Php lut v cc quy nh c th
quy nh c th v khun kh v lp v trnh by bo co ti chnh m Ban Gim
c n v c kim ton phi s dng lp bo co ti chnh cho mc ch c
bit i vi mt loi hnh doanh nghip no . V d, c quan qun l Nh nc
c th t ra cc quy nh v lp v trnh by bo co ti chnh p ng cc yu
cu ring ca c quan qun l Nh nc. Nu khng c mu thun, khun kh v
lp v trnh by bo co ti chnh s c coi l c th chp nhn c i vi
bo co ti chnh cho mc ch c bit m n v lp.
A7. Khi c cc quy nh mang tnh php l b sung cho cc chun mc v lp v trnh
by bo co ti chnh quy nh ti on A6 Chun mc ny, theo quy nh ti on
18 Chun mc kim ton Vit Nam s 210, kim ton vin phi xc nh xem c
bt k s mu thun no gia cc quy nh php l v cc chun mc v lp v
trnh by bo co ti chnh hay khng, v nu c mu thun th kim ton vin phi
xc nh cc hnh ng phi thc hin.
A8. Ngoi cc trng hp hng dn trong on A6 v A7 Chun mc ny, khun
kh v lp v trnh by bo co ti chnh c p dng c th bao gm cc quy nh
v lp v trnh by bo co ti chnh theo tha thun, hoc cc ngun ti liu khc.
Trong trng hp , tnh c th chp nhn c ca khun kh v lp v trnh by
bo co ti chnh trong hon cnh c th ca hp ng kim ton c kim ton
vin xc nh bng cch xem xt liu khun kh c th hin cc c im
thng thy ca cc khun kh v lp v trnh by bo co ti chnh c th chp
nhn c nh m t ti Ph lc 02 Chun mc kim ton Vit Nam s 210 hay
khng. i vi khun kh v lp v trnh by bo co ti chnh cho mc ch c
bit, kim ton vin phi s dng xt on chuyn mn xc nh tm quan trng
ca cc c im thng thy ca cc khun kh v lp v trnh by bo co ti
chnh c th chp nhn c i vi mt tha thun c th. V d, vi mc ch xc
nh gi tr ti sn thun ca n v ti thi im thanh l (bn), ngi bn v ngi
mua phi thng nht rng cc c tnh mang tnh thn trng cho cc khon d
5

phng n phi thu kh i l ph hp vi nhu cu ca h, mc d thng tin ti

chnh l khc bit khi i chiu vi cng thng tin nhng c lp theo
khun kh v lp v trnh by bo co ti chnh cho mc ch chung.
Lu khi lp k hoch v thc hin kim ton (hng dn on 09 Chun mc ny)
A9. Chun mc kim ton Vit Nam s 200 yu cu kim ton vin phi tun th: (a)
chun mc v cc quy nh v o c ngh nghip, bao gm c tnh c lp, lin
quan n hp ng kim ton bo co ti chnh, v (b) tt c cc chun mc kim
ton Vit Nam c lin quan n cuc kim ton. on 14, 18, 22 - 23 Chun mc
kim ton Vit Nam s 200 cng yu cu kim ton vin phi tun th tt c cc
quy nh ca tng chun mc kim ton, tr khi trong hon cnh c th ca cuc
kim ton, ton b chun mc kim ton l khng lin quan n cuc kim ton;
hoc mt s quy nh l khng ph hp bi v quy nh phi c p dng c
iu kin v iu kin li khng tn ti. Trong trng hp ngoi l, kim ton
vin c th xt thy cn phi thc hin khc vi mt quy nh no ca mt chun
mc kim ton, bng cch thc hin cc th tc kim ton thay th t c mc
tiu ca quy nh .
A10. Kim ton vin cn lu khi p dng mt s quy nh ca cc chun mc kim
ton Vit Nam trong cuc kim ton bo co ti chnh cho mc ch c bit. V d,
theo quy nh ti on 02 Chun mc kim ton Vit Nam s 320, nhng xt on
v cc vn trng yu i vi ngi s dng bo co ti chnh phi da trn vic
xem xt cc nhu cu chung v thng tin ti chnh ca nhm ngi s dng. Tuy
nhin, khi kim ton bo co ti chnh cho mc ch c bit, nhng xt on ny
phi da trn vic xem xt cc nhu cu thng tin ti chnh ca ngi s dng d
kin.
A11. i vi bo co ti chnh cho mc ch c bit, v d, bo co ti chnh c lp
v trnh by theo cc iu khon tha thun cho mc ch c bit, Ban Gim c
n v c kim ton c th thng nht vi ngi s dng d kin v mc gi tr
m cc sai st pht hin trong qu trnh kim ton c gi tr di mc s khng
phi sa cha hoc iu chnh. S tn ti ca mc gi tr khng lm gim trch
nhim ca kim ton vin trong vic xc nh mc trng yu theo quy nh ca
Chun mc kim ton Vit Nam s 320 phc v lp k hoch v thc hin kim
ton bo co ti chnh cho mc ch c bit.
A12. Vic trao i vi Ban qun tr n v c kim ton theo cc quy nh v hng
dn ca chun mc kim ton Vit Nam c cn c vo mi lin h gia Ban
qun tr v bo co ti chnh c kim ton, c th l Ban qun tr c chu trch
nhim gim st vic lp v trnh by bo co ti chnh hay khng. i vi bo
co ti chnh cho mc ch c bit, Ban qun tr n v c kim ton c th
khng c trch nhim gim st ny; v d, khi cc thng tin ti chnh ch c lp
ring cho Ban Gim c s dng. Trng hp ny, cc quy nh ca Chun mc
kim ton Vit Nam s 260 c th khng lin quan n cuc kim ton bo co ti
chnh cho mc ch c bit, tr khi kim ton vin cng thc hin kim ton bo
co ti chnh cho mc ch chung ca n v; hoc kim ton vin nht tr vi
Ban qun tr n v l s trao i vi Ban qun tr v cc vn c lin quan c
pht hin trong qu trnh kim ton bo co ti chnh cho mc ch c bit.
Lu khi hnh thnh kin kim ton v lp bo co kim ton (hng dn on 11
Chun mc ny)
6

A13. Ph lc ca Chun mc ny cung cp cc v d minh ha v bo co kim ton v bo

co ti chnh cho mc ch c bit.
Thng bo cho ngi c v vic bo co ti chnh c lp theo khun kh v lp v
trnh by bo co ti chnh cho mc ch c bit (hng dn on 14 Chun mc ny)
A14. Bo co ti chnh cho mc ch c bit c th c s dng cho cc mc ch ngoi
d kin ban u. V d, c quan qun l Nh nc c th yu cu cc n v phi
cng khai bo co ti chnh cho mc ch c bit trn cc phng tin thng tin i
chng. trnh hiu lm, kim ton vin phi thng bo cho ngi s dng bo co
kim ton rng bo co ti chnh c kim ton c lp v trnh by theo khun
kh v lp v trnh by bo co ti chnh cho mc ch c bit, do , c th khng
ph hp cho mc ch khc.
Hn ch vic lu hnh hoc s dng bo co kim ton (hng dn on 14 Chun mc
ny)
A15. Ngoi vic thng bo cho ngi s dng theo quy nh ti on 14 Chun mc ny,
kim ton vin c th thy cn thit phi nu r bo co kim ton ch c d kin
cung cp cho nhng ngi s dng c th. Ty theo php lut v cc quy nh, kim
ton vin c th yu cu n v hn ch trong vic lu hnh hoc s dng bo co
kim ton. Trong trng hp , on Vn cn nhn mnh trong bo co kim
ton nh quy nh ti on 14 Chun mc ny c th c m rng trnh by c
cc vn khc, ng thi, tiu ca on cng c sa i tng ng.

Ph lc
(Hng dn on A13 Chun mc ny)
V D V BO CO KIM TON V BO CO TI CHNH CHO MC CH
C BIT
V d 1:
Bo co kim ton v mt b bo co ti chnh (y ) c lp theo cc quy nh v lp
v trnh by bo co ti chnh theo iu khon tha thun cho mc ch c bit (trong v
d ny l khun kh v tun th).
p dng cho trng hp sau:
(1) Bo co ti chnh do Ban Gim c n v lp theo cc quy nh v lp v trnh by
bo co ti chnh theo iu khon tha thun cho mc ch c bit (khun kh v lp
v trnh by bo co ti chnh cho mc ch c bit) m bo tun th cc iu
khon tha thun cho mc ch c bit . Ban Gim c khng c la chn
khun kh v lp v trnh by bo co ti chnh;
(2) Khun kh v lp v trnh by bo co ti chnh c p dng l khun kh v tun
th;
(3) Cc iu khon ca hp ng kim ton nu r trch nhim ca Ban Gim c i
vi bo co ti chnh theo Chun mc kim ton Vit Nam s 210;
(4)

i tng c nhn v s dng bo co kim ton l hn ch.

Cng ty kim ton XYZ

a ch, in thoi, fax...
S: ... /20x2

BO CO KIM TON C LP
Knh gi: [Ngi nhn bo co kim ton]
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC, c lp ngy ...,
t trang...n trang..., bao gm Bng cn i k ton ti ngy 31/12/20x1, Bo co kt
qu hot ng kinh doanh, Bo co thay i vn ch s hu (nu c), Bo co lu chuyn
tin t cho nm ti chnh kt thc cng ngy, v Bn thuyt minh bo co ti chnh. Bo
co ti chnh ny c Ban Gim c Cng ty ABC lp theo cc quy nh v lp v
trnh by bo co ti chnh ti phn Z ca tha thun ngy 01/01/20x1 gia Cng ty ABC
v Cng ty DEF (Tha thun).
Trch nhim ca Ban Gim c
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by bo co ti chnh theo
cc quy nh v lp v trnh by bo co ti chnh ti phn Z ca Tha thun v chu trch
nhim v kim sot ni b m Ban Gim c xc nh l cn thit m bo cho vic
lp v trnh by bo co ti chnh khng c sai st trng yu do gian ln hoc nhm ln.
Trch nhim ca Kim ton vin
Trch nhim ca chng ti l a ra kin v bo co ti chnh da trn kt qu ca cuc
kim ton. Chng ti tin hnh kim ton theo cc chun mc kim ton Vit Nam.
8

Cc chun mc ny yu cu chng ti tun th chun mc v cc quy nh v o c

ngh nghip, lp k hoch v thc hin cuc kim ton t c s m bo hp l v
vic liu bo co ti chnh ca Cng ty c cn sai st trng yu hay khng.
Cng vic kim ton bao gm thc hin cc th tc nhm thu thp cc bng chng kim
ton v cc s liu v thuyt minh trn bo co ti chnh. Cc th tc kim ton c la
chn da trn xt on ca kim ton vin, bao gm nh gi ri ro c sai st trng yu
trong bo co ti chnh do gian ln hoc nhm ln. Khi thc hin nh gi cc ri ro ny,
kim ton vin xem xt kim sot ni b ca Cng ty lin quan n vic lp v trnh
by bo co ti chnh trung thc, hp l nhm thit k cc th tc kim ton ph hp vi
tnh hnh thc t, tuy nhin khng nhm mc ch a ra kin v hiu qu ca kim
sot ni b ca Cng ty. Cng vic kim ton cng bao gm nh gi tnh thch hp ca
cc chnh sch k ton c p dng v tnh hp l ca cc c tnh k ton ca Ban
Gim c cng nh nh gi vic trnh by tng th bo co ti chnh.
Chng ti tin tng rng cc bng chng kim ton m chng ti thu thp c l y
v thch hp lm c s cho kin kim ton ca chng ti.
kin ca kim ton vin
Theo kin ca chng ti, bo co ti chnh ca Cng ty ABC cho nm ti chnh kt thc
ngy 31/12/20x1 c lp, trn cc kha cnh trng yu, tun th theo cc quy nh v
lp v trnh by bo co ti chnh ti phn Z ca Tha thun.
Chnh sch k ton v gii hn v i tng nhn v s dng bo co kim ton
Khng ph nhn kin nu trn, chng ti lu ngi c bo co ti chnh n Thuyt
minh X ca bo co ti chnh m t chnh sch k ton. Bo co ti chnh ny c lp
gip Cng ty ABC tun th cc quy nh v lp bo co ti chnh theo quy nh ca Tha
thun nu trn. V th, bo co ti chnh ny c th khng ph hp s dng vo mc
ch khc. Bo co kim ton ca chng ti ch dnh ring cho Cng ty ABC v Cng ty
DEF v khng c cung cp cho bn no khc ngoi Cng ty ABC v Cng ty DEF.
[(H Ni), ngy...thng...nm...]
Cng ty kim ton XYZ
Tng Gim c

Kim ton vin

(Ch k, h v tn, ng du)

(Ch k, h v tn)

S Giy CN KHN kim ton:...

S Giy CN KHN kim ton:...

Kim ton vin

(H v tn, ch k)

V d 2:
Bo co kim ton v mt b bo co ti chnh (y ) c lp theo c s k ton thu
(trong v d ny l khun kh v tun th).
p dng cho trng hp sau:
(1) Bo co ti chnh do Ban Gim c ca mt cng ty hp danh lp theo c s k ton
thu (khun kh v lp v trnh by bo co ti chnh cho mc ch c bit) gip
cc bn gp vn lp Bo co thu thu nhp doanh nghip. Ban Gim c khng c
la chn khun kh v lp v trnh by bo co ti chnh;
(2) Khun kh v lp v trnh by bo co ti chnh c p dng l khun kh v tun
th;
(3) Cc iu khon ca hp ng kim ton nu r trch nhim ca Ban Gim c i
vi bo co ti chnh theo Chun mc kim ton Vit Nam s 210;
(4) i tng c nhn bo co kim ton l hn ch.

Cng ty kim ton XYZ

a ch, in thoi, fax...
S: ... /20x2

BO CO KIM TON C LP
Knh gi: [Ngi nhn bo co kim ton]
Chng ti kim ton bo co ti chnh km theo ca Cng ty hp danh ABC, c lp
ngy..., t trang...n trang..., bao gm Bng cn i k ton ti ngy 31/12/20x1, Bo
co kt qu hot ng kinh doanh, Bo co thay i vn ch s hu (nu c), Bo co lu
chuyn tin t cho nm ti chnh kt thc cng ngy, v Bn thuyt minh bo co ti
chnh. Bo co ti chnh ny c Ban Gim c Cng ty hp danh ABC lp theo c
s k ton thu ca nc (X).
Trch nhim ca Ban Gim c
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by bo co ti chnh theo c
s k ton thu ca nc (X) v chu trch nhim v kim sot ni b m Ban Gim c
xc nh l cn thit m bo cho vic lp v trnh by bo co ti chnh khng c sai
st trng yu do gian ln hoc nhm ln.
Trch nhim ca Kim ton vin
Trch nhim ca chng ti l a ra kin v bo co ti chnh da trn kt qu ca cuc
kim ton. Chng ti tin hnh kim ton theo cc chun mc kim ton Vit Nam.
Cc chun mc ny yu cu chng ti tun th chun mc v cc quy nh v o c
ngh nghip, lp k hoch v thc hin cuc kim ton t c s m bo hp l v
vic liu bo co ti chnh ca Cng ty c cn sai st trng yu hay khng.
Cng vic kim ton bao gm thc hin cc th tc nhm thu thp cc bng chng kim
ton v cc s liu v thuyt minh trn bo co ti chnh. Cc th tc kim ton c la
10

chn da trn xt on ca kim ton vin, bao gm nh gi ri ro c sai st trng yu

trong bo co ti chnh do gian ln hoc nhm ln. Khi thc hin nh gi cc ri ro ny,
kim ton vin xem xt kim sot ni b ca Cng ty lin quan n vic lp v trnh
by bo co ti chnh trung thc, hp l nhm thit k cc th tc kim ton ph hp vi
tnh hnh thc t, tuy nhin khng nhm mc ch a ra kin v hiu qu ca kim
sot ni b ca Cng ty. Cng vic kim ton cng bao gm nh gi tnh thch hp ca
cc chnh sch k ton c p dng v tnh hp l ca cc c tnh k ton ca Ban
Gim c cng nh nh gi vic trnh by tng th bo co ti chnh.
Chng ti tin tng rng cc bng chng kim ton m chng ti thu thp c l y
v thch hp lm c s cho kin kim ton ca chng ti.
kin ca kim ton vin
Theo kin ca chng ti, bo co ti chnh ca Cng ty hp danh ABC cho nm ti
chnh kt thc ngy 31/12/20x1 c lp, trn cc kha cnh trng yu, tun th theo...
[m t Lut thu thu nhp doanh nghip c p dng].
Chnh sch k ton v gii hn v i tng nhn bo co kim ton
Khng ph nhn kin nu trn, chng ti lu ngi c bo co ti chnh n Thuyt
minh X ca bo co ti chnh m t chnh sch k ton. Bo co ti chnh ny c lp
gip bn gp vn ca Cng ty hp danh ABC lp Bo co thu thu nhp doanh nghip
ca cc bn gp vn. V th, bo co ti chnh ny c th khng ph hp s dng vo
mc ch khc. Bo co kim ton ca chng ti ch dnh ring cho Cng ty hp danh
ABC v cc bn gp vn ca Cng ty v khng c cung cp cho bn no khc ngoi
Cng ty hp danh ABC v cc bn gp vn ca Cng ty.
[(H Ni), ngy...thng...nm...]
Cng ty kim ton XYZ
Tng Gim c

Kim ton vin

(Ch k, h v tn, ng du)

(Ch k, h v tn)

S Giy CN KHN kim ton:...

S Giy CN KHN kim ton:...

Kim ton vin

(H v tn, ch k)

11

V d 3:
Bo co kim ton v mt b bo co ti chnh (y ) c lp theo yu cu ring
trong quy nh v lp v trnh by bo co ti chnh ca c quan qun l Nh nc (trong
v d ny l khun kh v trnh by hp l).
p dng cho trng hp sau:
(1) Bo co ti chnh do Ban Gim c n v lp theo cc quy nh v lp v trnh by
bo co ti chnh theo yu cu ring ca c quan qun l Nh nc (khun kh v lp
v trnh by bo co ti chnh cho mc ch c bit) p ng cc quy nh ca c
quan qun l . Ban Gim c khng c la chn khun kh v lp v trnh by
bo co ti chnh;
(2) Khun kh v lp v trnh by bo co ti chnh c p dng l khun kh v trnh
by hp l;
(3) Cc iu khon ca hp ng kim ton nu r trch nhim ca Ban Gim c i
vi bo co ti chnh theo Chun mc kim ton Vit Nam s 210;
(4) i tng c nhn hoc s dng bo co kim ton l khng hn ch;
(5) on Vn khc trong bo co kim ton cp n vic kim ton vin pht
hnh bo co kim ton v bo co ti chnh cng k k ton ca Cng ty ABC,
c lp theo khun kh v lp v trnh by bo co ti chnh cho mc ch chung.

Cng ty kim ton XYZ

a ch, in thoi, fax...
S: ... /20x2

BO CO KIM TON C LP
Knh gi: [Ngi nhn bo co kim ton]
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC, c lp ngy...,
t trang...n trang..., bao gm Bng cn i k ton ti ngy 31/12/20x1, Bo co kt
qu hot ng kinh doanh, Bo co thay i vn ch s hu (nu c), Bo co lu chuyn
tin t cho nm ti chnh kt thc cng ngy, v Bn thuyt minh bo co ti chnh. Bo
co ti chnh ny c Ban Gim c Cng ty ABC lp theo cc quy nh v lp v
trnh by bo co ti chnh ti phn Y ca vn bn Z.
Trch nhim ca Ban Gim c
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by bo co ti chnh theo
cc quy nh v lp v trnh by bo co ti chnh ti phn Y ca vn bn Z v chu trch
nhim v kim sot ni b m Ban Gim c xc nh l cn thit m bo cho vic
lp v trnh by bo co ti chnh khng c sai st trng yu do gian ln hoc nhm ln.
Trch nhim ca Kim ton vin
Trch nhim ca chng ti l a ra kin v bo co ti chnh da trn kt qu ca cuc
kim ton. Chng ti tin hnh kim ton theo cc chun mc kim ton Vit Nam.
Cc chun mc ny yu cu chng ti tun th chun mc v cc quy nh v o c
12

ngh nghip, lp k hoch v thc hin cuc kim ton t c s m bo hp l v

vic liu bo co ti chnh ca Cng ty c cn sai st trng yu hay khng.
Cng vic kim ton bao gm thc hin cc th tc nhm thu thp cc bng chng kim
ton v cc s liu v thuyt minh trn bo co ti chnh. Cc th tc kim ton c la
chn da trn xt on ca kim ton vin, bao gm nh gi ri ro c sai st trng yu
trong bo co ti chnh do gian ln hoc nhm ln. Khi thc hin nh gi cc ri ro ny,
kim ton vin xem xt kim sot ni b ca Cng ty lin quan n vic lp v trnh
by bo co ti chnh trung thc, hp l nhm thit k cc th tc kim ton ph hp vi
tnh hnh thc t, tuy nhin khng nhm mc ch a ra kin v hiu qu ca kim
sot ni b ca Cng ty. Cng vic kim ton cng bao gm nh gi tnh thch hp ca
cc chnh sch k ton c p dng v tnh hp l ca cc c tnh k ton ca Ban
Gim c cng nh nh gi vic trnh by tng th bo co ti chnh.
Chng ti tin tng rng cc bng chng kim ton m chng ti thu thp c l y
v thch hp lm c s cho kin kim ton ca chng ti.
kin ca kim ton vin
Theo kin ca chng ti, bo co ti chnh phn nh trung thc v hp l, trn cc
kha cnh trng yu, tnh hnh ti chnh ca Cng ty ABC ti ngy 31/12/20x1, cng nh
kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t cho nm ti chnh kt thc
cng ngy, ph hp vi cc quy nh v lp v trnh by bo co ti chnh ti phn Y ca
vn bn Z.
Chnh sch k ton
Khng ph nhn kin nu trn, chng ti lu ngi c bo co ti chnh n Thuyt
minh X ca bo co ti chnh m t chnh sch k ton. Bo co ti chnh ny c lp
gip Cng ty ABC p ng cc yu cu ca c quan qun l DEF. V th, bo co ti
chnh ny c th khng ph hp s dng cho mc ch khc.
Vn khc
Cng ty ABC lp mt b bo co ti chnh ring cho nm ti chnh kt thc ngy
31/12/20x1 theo chun mc k ton, ch k ton (doanh nghip) Vit Nam v cc quy
nh php l c lin quan n vic lp v trnh by bo co ti chnh v chng ti pht
hnh bo co kim ton ring v bo co ti chnh cho cc ch s hu ca Cng ty
ABC vo ngy 31/3/20x2.
[(H Ni), ngy...thng...nm...]
Cng ty kim ton XYZ
Tng Gim c

Kim ton vin

(Ch k, h v tn, ng du)

(Ch k, h v tn)

S Giy CN KHN kim ton:... Kim

ton vin
(H v tn, ch k)

S Giy CN KHN kim ton:...

*****

13