Nhm 2: Tm hiu v kim ton c lp v

cc m hnh kim ton c lp

Thnh vin: 1: Trng Quc Cm
2: Cao Thi Ha
3: Nguyn Vn Ha
4: Nguyn Vn Hng
5: Bi Th Thnh
6: V Th Thu
7: Nguyn Th Yn

Kim ton
vin c lp
l g???
KIM TON C LP
L vic kim tra v xc
nhn ca kim ton vin v
doanh nghip kim ton v tnh
trung thc v hp l ca cc ti
liu, s liu k ton v bo co
ti chnh ca cc doanh
nghip, t chc (gi chung l
n v c kim ton) khi c
yu cu ca cc n v ny.

c im
Ch th: cc kim ton
vin c lp
(Independent Auditors)
M hnh t chc: Vn
phng kim ton t nhn
hay Cng ty kim ton
c lp
Lnh vc kim ton ch
yu: kim ton ti chnh
C s php l thc hin
kim ton: h thng
chun mc kim ton
VSA v ISA
Hnh thc: cung cp
dch v thng nin theo
yu cu v c thu ph
Khch th: tt c cc c
nhn v t chc c nhu
cu kim ton
Tnh cht php l ca
cuc kim ton: c gi
tr php l cao v c
cng nhn rng ri
Bo co kim ton: c
gi tr php l cao v
cung cp rng ri cho
nhng ngi quan tm

M HNH KIM TON
C LP
c hnh thnh bi mt hoc vi kim ton vin
c lp(k ton vin cng chng CPA) kinh
doanh dch v kim ton v cc dch v c lin
quan
u im:Pht huy tnh nng ng cao,thch ng
nhu cu ca cc doanh nghip va v nh
Nhc im:Dch v gii hn,cnh tranh hn
ch,s hp tc gia cc kim ton vin hn ch.
Vn phng kim
ton
M HNH KIM TON
C LP


B my kim ton c lp vi s lng ln
kim ton vin c lp kinh doanh cc
loi hnh dch v kim ton.
u im:Nhiu loi hnh dch v,quy m
ln v c sc cnh tranh trn th trng
Nhc im:i hi trnh phi hp cao
ca cc nh qun l,kh nng chuyn mn
cao ca kim ton vin v lnh o cng ty.
Cng ty kim ton
Vy Vit Nam ang p dng m
hnh kim ton no?

Cng ty TNHH KPMG
Vit Nam

Cng ty TNHH
Ernst & Young Vit
Nam





Cng ty Kim ton
C bao nhiu cng ty kim ton
Vit Nam?
Hin nay, nc ta c gn 200 cng ty kim ton c thnh
lp trong : cng ty 100% vn nc ngoi ( Cng ty TNHH Ernst v
Young Vit Nam, cng ty TNHH KPMG Vit Nam, cng ty TNHH
Pricewaterhouse Coopers, cng ty TNHH Grand Thornton Vit Nam)
v cc cng ty ca Vit Nam tiu biu nh:
Cng ty TNHH Deloitte Vit Nam ( DELOITTE)
Cng ty TNHH Dch v t vn ti chnh k ton v kim ton ( AASC)
Cng ty TNHH kim ton v t vn ( A&C)
Cng ty TNHH kim ton v t vn ti chnh k ton ( AFC)
Cng ty Kim ton v k ton H Ni (CPA H Ni)
Cng ty dch v K ton v K H Long (HAACO)
Cng ty Kim ton Si Gn (Saigon Audit)
Cng ty t vn lut v kim ton Hong gia (SCCT)
Cng ty TNHH Dch v Kim ton v T vn k ton BHP
Cng ty TNHH Kim ton v t vn tai chnh k ton Thy Chung

Yu cu KTV c lp
o to
ngh
L lun
k nng
kim
ton
Tnh c
lp
Mi kha
cnh ca
Kim ton
o c
Tun th
nguyn
tc, php
lut
Nng lc
nghip v
T chc,
thc
hnh
Thi
Lng nghe
thn trng
trong
cng vic
K nng
ngh
nghip
S dng
phng tin
ng x, giao
tip, thuyt
trnh v kin
thc chuyn
mn
Kim ton vin c lp Vit
Nam thi bao nhiu mn?
Cc mn
thi
Bt buc
Php lut v kinh t v lut
doanh nghip
Ti chnh v qun l ti chnh
nng cao
Thu v qun l thu nng cao
K ton ti chnh,k ton qun tr
nng cao
Kim ton v dch v c m bo
nng cao
Phn tch hot ng ti chnh
nng cao
iu kin
Tin hc thc hnh
(trnh B)
Ngoi ng
(trnh C)
Ngi c Chng ch hnh ngh k ton d thi
ly Chng ch kim ton vin phi thi tip 03
chuyn cn li ca s chuyn thi ly
Chng ch kim ton vin:
(1) Kim ton v dch v c m bo nng cao.
(2) Phn tch hot ng ti chnh nng cao.
(3) Ngoi ng (trnh C).

Min thi chuyn ngoi ng cho
cc i tng:
a/ C bng tt nghip i hc ngoi ng
ting Anh, Nga, Php, Trung, c hoc tt
nghip i hc cc nc hc bng Ting
Anh, Nga, Php, Trung, c.
b/ C Chng ch Anh vn Quc t TOEFL
450 im hoc I ELTS 5.0 im tr ln
trong thi hn 3 nm k t nm ghi trn
Chng ch n nm ng k d thi.
c/ Nam t 50 tui, n t 45 tui tr ln v
c chng ch trnh C ting Anh, Nga,
Php, Trung, c tr ln.
Min thi chuyn Tin hc thc
hnh cho ngi c bng tt nghip
i hc cng ngh thng tin.

Min thi chuyn Tin hc thc hnh v chuyn
Ngoi ng cho ngi c Th thm nh vin v gi do
t chc c thm quyn cp.



Chng trnh hc ca ACCA bao gm 16 mn v
c chia thnh hai cp : Cp c bn v
cp chuyn nghip

Cp c bn(9 mn)
Mn kin thc
(3 mn)
K ton trong kinh
doanh
K ton qun tr
K ton ti chnh
Mn k nng
(6 mn)
Lut doanh nghip v
kinh doanh
Qun l hiu qu kinh
doanh
Thu
Lp bo co
Kim ton v dch v
m bo
Qun tri ti chnh
Cp
chuyn nghip
(7 mn)
Mn bt buc
(3 mn)
K ton chuyn nghip
Lp bo co ti chnh
cp tp on
Phn tch kinh doanh
Mn t chn
(4 mn)
Qun tr ti chnh nng cao
Quan l hiu qu
kinh doanh nng cao
Thu nng cao
Kim ton v dch v
m bo nng cao
Cc hc vin cn hon thnh 5
trong
tng s 7 mn
V vic c lin quan n kim ton
c lp!!!
Cc cng ty t chc c lin quan:
* Ernst & Young:Cng ty kim ton.
* SEC:y ban chng khon M.
* Bally Total Fitness Holding:Cng ty
kinh doanh dich v th dc.

Kim ton vin ca E&Y b buc ti trong v gian
ln k ton ti M

SEC buc ti 06 kim ton vin ca E &
Y gian ln k ton ti Bally.
Ghi tng doanh thu,thiu chi ph
Tng thu nhp thun.
Thi phng gi tr thun ca Bally.
Bally l khch
hng ri ro cn
qun l cht
kim ton
Qun l ca Bally
tng l Gim c
kim ton ca E&Y
Trong s hn 10.000
khch hng kim
ton Bc M, E&Y
cho rng Bally l
mt trong s 18
khch hng ri ro
nht
Cc khon lng
thng ca cc gim
c ca Bally ph
thuc qu mc vo
cc khon li nhun
ngn hn
Vi phm o c ngh nghip chun mc
k ton!!!