ISA-Vietnamese - Reduced Size PDF

DANH MC THUT NG
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Kim sot truy cp: L cc th tc c thit k hn ch vic truy cp vo cc thit b my tnh, chng trnh v d liu trn my tnh. Kim sot truy cp bao gm xc minh ngi
s dng v cp php s dng. Xc minh ngi s dng l xc nh ngi s dng thng qua du hiu nhn dng, mt khu ng nhp, th truy cp hoc d liu sinh trc hc.
Cp php s dng bao gm cc quy tc truy cp xc nh cc ngun d liu trn my tnh m mi ngi s dng c th truy cp. C th, cc th tc c thit k ngn chn
hoc pht hin:
(a) Truy cp tri php vo cc thit b my tnh, cc chng trnh v d liu trn my tnh;
(b) Nhp cc giao dch tri php vo my tnh;
(c) Thay i tri php cc tp d liu;
(d) C nhn s dng tri php cc chng trnh trn my tnh; v
(e) S dng cc chng trnh trn my tnh m cha c cho php.
* c tnh k ton: L mt gi tr tin t gn ng trong trng hp khng c phng php o lng chnh xc. Thut ng ny c s dng cho mt gi tr c o lng theo gi tr
hp l khi c s khng chc chn trong c tnh v cng c s dng cho cc gi tr khc cn c tnh. Khi ISA 540
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ch cp n cc c tnh k ton c o lng theo gi tr
hp l, thut ng c tnh k ton v gi tr hp l c s dng.
* Ti liu, s k ton: L cc ghi chp ban u v cc chng t, ti liu i km nh sc, chng t chuyn khon in t; ha n; hp ng; s ci v s chi tit, chng t ghi s hng
ngy v cc iu chnh khc cho bo co ti chnh khng c phn nh trong chng t ghi s hng ngy; v cc ti liu nh bng phn b chi ph, bng tnh ton, i chiu v thuyt
minh.
Hp ng thc hin cc th tc tha thun trc: L hp ng trong kim ton vin c thu thc hin cc th tc c tnh cht nh th tc kim ton m kim ton vin, n
v v bt k bn th ba no khc tha thun v bo co v cc pht hin thc t. Cc bn nhn bo co hnh thnh kt lun ring ca mnh t bo co ca kim ton vin. Bo co
c pht hnh hn ch cho cc bn ng vi cc th tc c thc hin v nhng i tng khc khng c bit v l do ca cc th tc ny c th hiu sai kt qu.
* Th tc phn tch: L nh gi thng tin ti chnh qua vic phn tch cc mi quan h hp l gia d liu ti chnh v phi ti chnh. Th tc phn tch cng bao gm vic kim tra, khi
cn thit, cc bin ng v cc mi quan h xc nh khng nht qun vi cc thng tin lin quan khc hoc c s chnh lch ln so vi cc gi tr d kin.
Bo co thng nin: L mt ti liu do n v pht hnh, thng l hng nm, trong bao gm bo co ti chnh cng vi bo co kim ton v bo co ti chnh.
* Sai phm c bit: L mt sai st hay sai lch c chng minh l khng i din cho cc sai st hay sai lch ca tng th.
* Khun kh v lp v trnh by bo co ti chnh c p dng: L khun kh v lp v trnh by bo co ti chnh c Ban Gim c v/hoc Ban qun tr n v p dng trong
vic lp v trnh by bo co ti chnh, c th chp nhn c ph hp vi c im ca n v c kim ton v mc ch ca bo co ti chnh, hoc do yu cu ca php lut v
cc quy nh.
Thut ng khun kh v trnh by hp l c s dng ch khun kh v lp v trnh by bo co ti chnh m trc ht yu cu phi tun th cc quy nh ca khun kh , v:
(a) Tha nhn r rng hoc ngm n rng, t c s trnh by hp l ca bo co ti chnh, Ban Gim c c th phi thuyt minh nhiu hn so vi cc quy nh c th ca
khun kh , hoc;
(b) Tha nhn r rng rng Ban Gim c c th thc hin khc vi mt hoc mt s yu cu ca khun kh t c mc ch trnh by bo co ti chnh mt cch hp l.
Nhng trng hp nh vy c coi l cn thit ch trong mt s rt t tnh hung.
Thut ng khun kh v tun th c s dng ch khun kh v lp v trnh by bo co ti chnh m yu cu phi tun th cc quy nh ca khun kh nhng khng bao
gm vic tha nhn cc im (a) hoc (b) trn y.
Kim sot chng trnh ng dng v cng ngh thng tin: L cc th tc th cng hoc t ng thng c thc hin cp chu trnh kinh doanh. Cc kim sot chng trnh ng
dng c th l cc kim sot mang tnh ngn chn hoc pht hin v c thit k m bo tnh ton vn ca d liu k ton. Do , cc kim sot chng trnh ng dng lin quan
n cc th tc c s dng to lp, ghi chp, x l v bo co cc giao dch hoc cc d liu ti chnh khc.
* Tiu thc p dng (trong ISA 810
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): L tiu thc c Ban Gim c n v c kim ton p dng lp v trnh by bo co ti chnh tm tt.
* Tnh thch hp (ca bng chng kim ton): L tiu chun nh gi v cht lng ca cc bng chng kim ton. Bng chng kim ton phi m bo ph hp v ng tin cy h
tr cho kim ton vin a ra cc kt lun lm c s hnh thnh kin kim ton.
* Giao dch ngang gi: L mt giao dch c thc hin da trn cc iu khon v iu kin nh gia mt bn sn sng mua v mt bn sn sng bn, hai bn ny khng phi l cc
bn lin quan v hot ng mt cch c lp v u theo ui nhng li ch tt nht ca mnh.
* C s dn liu: L cc khng nh ca Ban Gim c n v c kim ton mt cch trc tip hoc di hnh thc khc v cc khon mc v thng tin trnh by trong bo co ti
chnh v c kim ton vin s dng xem xt cc loi sai st c th xy ra.
nh gi (assess): L phn tch cc ri ro c pht hin kt lun v mc ng k ca cc ri ro . Thng thng, nh gi ch c s dng lin quan n ri ro.
Lin quan: Xem S lin quan ca kim ton vin n thng tin ti chnh.
* m bo: Xem m bo hp l.
Dch v m bo: L dch v trong ngi thc hin dch v a ra kin kt lun nhm nng cao mc tin tng ca ngi s dng (ngoi bn chu trch nhim/bn s dng
dch v m bo) v kt qu nh gi mt vn (i tng ca dch v m bo) da trn cc tiu ch nht nh. Kt qu nh gi mt vn l kt qu ca vic p dng cc tiu ch
(xem thm Kt qu ca dch v m bo). Theo Khun kh quc t v dch v m bo, c 2 loi dch v m bo m ngi hnh ngh c php thc hin l: dch v m bo hp
l v dch v m bo va phi.
Dch v m bo hp l: Mc tiu ca dch v m bo hp l l gim ri ro ca dch v m bo xung mt mc thp c th chp nhn c trong iu kin c th ca dch
v m bo
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lm c s cho ngi thc hin dch v m bo hnh thnh kin kt lun dng khng nh (positive form).
Dch v m bo va phi: Mc tiu ca dch v m bo va phi l gim ri ro ca dch v m bo xung mt mc c th chp nhn c trong iu kin c th ca dch
v m bo va phi nhng cao hn so vi mc ri ro ca dch v m bo hp l, lm c s cho ngi thc hin dch v m bo hnh thnh kin kt lun dng ph nh
(negative form).
Ri ro ca dch v m bo: L ri ro ngi thc hin dch v a ra kt lun khng ph hp khi i tng ca dch v m bo b sai st trng yu.
* Ti liu, h s kim ton: L cc ghi chp v lu tr v cc th tc kim ton thc hin, cc bng chng kim ton lin quan thu thp v kt lun ca kim ton vin (i khi
thut ng giy t lm vic cng c s dng).
* Bng chng kim ton: L thng tin c kim ton vin s dng a ra cc kt lun lm c s hnh thnh kin kim ton. Bng chng kim ton bao gm c thng tin cha
ng trong cc ti liu, s k ton l thng tin c s cho bo co ti chnh v nhng thng tin khc.
* H s kim ton: L cc file h s lu trn giy hoc cc phng tin lu tr dng tin t, cha cc ti liu, h s cho mt cuc kim ton c th.
* kin kim ton: Xem kin chp nhn ton phn v kin khng phi l kin chp nhn ton phn.
* Ly mu kim ton (ly mu): L vic p dng cc th tc kim ton trn s phn t t hn 100% tng s phn t ca mt tng th kim ton sao cho tt c cc n v ly mu u c
c hi c la chn nhm cung cp cho kim ton vin c s hp l a ra kt lun v ton b tng th.
* Bo co ti chnh c kim ton (trong ISA 810): L bo co ti chnh
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c kim ton vin kim ton theo cc Chun mc kim ton quc t v bo co ti chnh tm tt
c trch t bo co ti chnh ny.
* Kim ton vin: L nhng ngi thc hin cuc kim ton, gm ch phn hn kim ton v cc thnh vin khc trong nhm kim ton hoc trong mt s trng hp l doanh nghip
kim ton. Khi chun mc kim ton quc t quy nh mt trch nhim no ca ch phn hn kim ton, thut ng ch phn hn kim ton c dng thay cho thut ng kim
ton vin. Khi p dng trong lnh vc cng, ch phn hn kim ton v doanh nghip kim ton c thay th bng cc thut ng tng ng khc.
S lin quan ca kim ton vin n thng tin ti chnh: Kim ton vin lin quan n thng tin ti chnh khi kim ton vin nh km bo co kim ton bo co ti chnh hoc ng
s dng tn mnh trong ti liu c bo co ti chnh c kim ton.
* Chuyn gia ca kim ton vin: L c nhn hoc t chc c kinh nghim chuyn mn trong mt lnh vc ring bit ngoi lnh vc k ton, kim ton, m cng vic ca chuyn gia trong
lnh vc c kim ton vin s dng nhm thu thp y bng chng kim ton thch hp. Chuyn gia c th l ngi ca doanh nghip kim ton hoc Cng ty mng li (l lnh
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o hoc nhn vin, bao gm c cng tc vin)
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, hoc ngi bn ngoi.
* Gi tr c tnh hoc khong gi tr c tnh ca kim ton vin: L gi tr hoc khong gi tr m kim ton vin c tnh c da trn cc bng chng kim ton s dng trong
vic nh gi gi tr c tnh ca Ban Gim c n v c kim ton.
* Ri ro kinh doanh: L ri ro pht sinh t cc iu kin, s kin, tnh hung, vic thc hin hay khng thc hin cc hnh ng c nh hng ng k m c th dn n nh hng
bt li ti kh nng t c mc tiu v thc hin chin lc ca n v, hoc l ri ro pht sinh t vic xc nh mc tiu v chin lc khng ph hp.
* Bo co ti chnh so snh: L thng tin so snh m trong cc s liu v thuyt minh ca k trc c trnh by nhm mc ch so snh vi bo co ti chnh ca k hin ti v
nu bo co ti chnh so snh c kim ton th phi c cp trong kin kim ton. Mc chi tit ca cc thng tin c trnh by trong bo co ti chnh so snh ny phi
tng ng vi mc chi tit ca cc thng tin trong bo co ti chnh k hin ti.
* Thng tin so snh: L cc s liu v thuyt minh ca mt hay nhiu k trc c trnh by trong bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p
dng.
Dch v tng hp: L dch v s dng chuyn mn k ton, thay v chuyn mn kim ton, thu thp, phn loi v tng hp thng tin ti chnh.
* Cc kim sot b sung ca n v s dng dch v: L cc kim sot m khi thit k dch v, t chc cung cp dch v cho rng n v s dng dch v s thc hin, v cc kim sot
ny c xc nh trong phn m t v h thng kim sot, nu cn thit cho vic t c mc tiu kim sot.
* Khun kh v tun th: Xem Khun kh v lp v trnh by bo co ti chnh c p dng v Khun kh v lp v trnh by bo co ti chnh cho mc ch chung.
* n v thnh vin: L mt b phn hoc n v kinh doanh c lp bo co ti chnh ring bi Ban Gim c tp on hoc Ban Gim c n v thnh vin m bo co phi
c bao gm trong bo co ti chnh tp on.
* Kim ton vin n v thnh vin: L kim ton vin thc hin kim ton bo co ti chnh ca n v thnh vin phc v cho mc ch kim ton bo co ti chnh tp on, theo
yu cu ca nhm kim ton tp on.
* Ban Gim c n v thnh vin: L Ban Gim c chu trch nhim lp v trnh by bo co ti chnh ca n v thnh vin .
* Mc trng yu i vi n v thnh vin: L mc trng yu i vi mt n v thnh vin do nhm kim ton tp on xc nh.
K thut kim ton c my tnh tr gip: L thc hin cc th tc kim ton s dng my tnh nh mt cng c kim ton (cn c gi l CAATs).
Cc hot ng kim sot: L cc chnh sch v th tc nhm m bo rng cc ch o ca Ban Gim c c thc hin. Cc hot ng kim sot l mt thnh phn ca kim sot
ni b.
Mi trng kim sot: Bao gm cc chc nng qun tr v qun l; thi , nhn thc v hnh ng ca Ban qun tr v Ban Gim c n v c kim ton lin quan n kim sot
ni b ca n v v tm quan trng ca kim sot ni b trong n v. Mi trng kim sot l mt thnh phn ca kim sot ni b.
* Ri ro kim sot: Xem Ri ro c sai st trng yu.
Qun tr doanh nghip: Xem Qun tr.
* D liu tng ng: L thng tin so snh m trong cc s liu v thuyt minh ca k trc c trnh by nh mt phn khng th tch ri ca bo co ti chnh k hin ti, v
phi c xem xt trong mi lin h vi cc s liu v thuyt minh lin quan n k hin ti (gi l "d liu k hin ti"). Mc chi tit ca cc thng tin c trnh by trong cc s
liu v thuyt minh tng ng ph thuc vo mc lin quan n d liu k hin ti.
Tiu ch: L cc thc o chun c s dng nh gi vn (i tng), k c cc thc o chun cho vic trnh by v thuyt minh. Cc tiu ch c th chnh thc hoc khng
chnh thc. C th c cc tiu ch khc nhau cho cng mt vn c nh gi. Cn c cc tiu ch ph hp nh gi nht qun vn mc hp l khi s dng xt on chuyn
mn.
Tiu ch ph hp: Th hin cc c im sau:
(a) Tnh ph hp: cc tiu ch ph hp gip a ra cc kt lun h tr cho ngi s dng a ra quyt nh.
(b) Tnh y : cc tiu ch y khi khng b st cc nhn t lin quan c th nh hng n cc quyt nh trong hon cnh c th ca hp ng dch v. Tiu ch y
c th bao gm c cc thc o chun cho vic trnh by v thuyt minh.
(c) Tnh ng tin cy: cc tiu ch ng tin cy cho php nh gi nht qun vn mc hp l, k c vic trnh by v thuyt minh (khi thch hp), khi c s dng
trong cc trng hp tng t bi nhng ngi thc hin dch v c nng lc tng ng.
(d) Tnh khch quan: cc tiu ch khch quan gip a ra cc kt lun khng b thin lch.
(e) Tnh d hiu: cc tiu ch d hiu gip a ra cc kt lun r rng, chi tit v khng gy ra cc cch hiu khch nhau mt cch ng k.
* Ngy ph duyt bo co ti chnh: L ngy m tt c cc bo co cu thnh nn bo co ti chnh, k c cc thuyt minh c lin quan c lp v nhng ngi c thm quyn ph
duyt xc nhn chu trch nhim i vi cc bo co .
Ngy bo co (lin quan n kim sot cht lng): L ngy c ngi thc hin dch v la chn lp bo co.
* Ngy lp bo co kim ton: L ngy kim ton vin lp bo co kim ton v bo co ti chnh theo Chun mc kim ton quc t s 700.
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* Ngy kt thc k k ton: L ngy cui cng ca k k ton c lp bo co ti chnh.
* Ngy cng b bo co ti chnh: L ngy m bo co kim ton v bo co ti chnh kim ton c cng b cho bn th 3.
* Khim khuyt trong kim sot ni b: L khim khuyt tn ti khi:
(a) Cch thc thit k, thc hin hoc vn hnh mt kim sot khng th ngn chn, hoc pht hin v sa cha mt cch kp thi nhng sai st trong bo co ti chnh; hoc
(b) Thiu mt kim sot cn thit ngn chn, hoc pht hin v sa cha mt cch kp thi nhng sai st trong bo co ti chnh.
* Ri ro pht hin: L ri ro m cc th tc m kim ton vin thc hin nhm lm gim ri ro kim ton xung ti mc thp c th chp nhn c nhng vn khng pht hin c
ht cc sai st trng yu khi xt ring l hoc tng hp li.
* Yu t ca mt bo co ti chnh (trong ISA 805
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): L mt yu t, ti khon hoc khon mc ca mt bo co ti chnh.
* on Nhn mnh vn : L on trong bo co kim ton cp n vn c trnh by hoc thuyt minh ph hp trong bo co ti chnh m theo xt on ca kim ton
vin, vn l c bit quan trng ngi s dng hiu c bo co ti chnh.
Ti liu, h s hp ng dch v: L h s ghi li cng vic thc hin, kt qu t c v cc kt lun ca ngi thc hin dch v (trong mt s trng hp c gi l giy t
lm vic).
Hp ng dch v: L nhng tha thun bng vn bn v dch v c lp di dng hp ng.
* Ch phn hn ph trch hp ng dch v (hoc ch phn hn kim ton)
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: L ch phn hn hoc ngi khc trong cng ty chu trch nhim v vic thc hin hp ng dch v
(hoc hp ng kim ton), v bo co c pht hnh thay mt cho cng ty, v khi cn thit, l ngi c thm quyn thch hp t mt t chc ngh nghip hoc c quan qun l nh
nc.
* Sot xt vic kim sot cht lng hp ng dch v (hoc cuc kim ton): L quy trnh c thit k nhm a ra s nh gi khch quan v cc xt on quan trng ca nhm
thc hin hp ng dch v (hoc nhm kim ton) v cc kt lun ca nhm a ra hnh thnh bo co ti ngy hoc trc ngy pht hnh bo co. Vic sot xt kim sot cht
lng hp ng dch v ch p dng cho cc cuc kim ton bo co ti chnh ca cc t chc nim yt v cc hp ng dch v khc (nu c), m doanh nghip kim ton cho rng
vic sot xt kim sot cht lng hp ng dch v l cn thit.
* Ngi sot xt vic kim sot cht lng hp ng dich v (hoc cuc kim ton): L ch phn hn, mt c nhn khc trong hoc t bn ngoi doanh nghip kim ton, c nng
lc ph hp hoc nhm cc c nhn ni trn, nhng khng phi l thnh vin ca nhm thc hin hp ng dch v (hoc nhm kim ton), c y kinh nghim v thm quyn ph
hp a ra nh gi khch quan v cc xt on quan trng v cc kt lun m nhm thc hin hp ng dch v (hoc nhm kim ton) a ra hnh thnh bo co.
* Nhm thc hin hp ng dch v (hoc nhm kim ton): Bao gm tt c cc ch phn hn v nhn vin thc hin hp ng dch v (hoc thc hin cuc kim ton), v bt k c
nhn no c doanh nghip kim ton hoc cng ty mng li thu thc hin cc th tc cho hp ng dch v (hoc cho cuc kim ton). Nhm thc hin hp ng dch v
khng bao gm chuyn gia bn ngoi c doanh nghip kim ton hoc cng ty mng li thu.
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Quy trnh nh gi ri ro ca n v c kim ton: L mt thnh phn ca kim sot ni b, c n v s dng xc nh cc ri ro kinh doanh lin quan n cc mc tiu lp v
trnh by bo co ti chnh v quyt nh cc bin php x l cc ri ro , v kt qu ca vic x l ri ro.
Cc vn v mi trng:
(a) Cc hnh ng ngn nga, gim bt hoc khc phc thit hi n mi trng, hoc bo tn cc ngun ti nguyn c th ti to hoc khng th ti to (nhng hnh ng c
th do php lut v cc quy nh yu cu hoc theo yu cu ca hp ng, hoc c th c thc hin mt cch t nguyn);
(b) Hu qu ca vic vi phm php lut v cc quy nh v mi trng;
(c) nh hng ca vic gy tn hi n mi trng i vi nhng ngi khc hoc cc ngun ti nguyn thin nhin; v
(d) Hu qu ca trch nhim php l phi chu thay cho ngi khc (v d, trch nhim php l i vi nhng thit hi do nhng ch s hu trc gy ra).
Bo co thnh tch mi trng: L mt bo co tch bit vi bo co ti chnh, trong n v cung cp cho bn th ba thng tin nh tnh v cc cam kt ca n v i vi cc vn
mi trng lin quan n hot ng ca n v, cc chnh sch v mc tiu v mi trng ca n v, thnh tch ca n v trong vic qun l mi quan h gia cc chu trnh kinh
doanh v ri ro mi trng, v thng tin nh lng v hiu qu hot ng mi trng.
Ri ro mi trng: Trong mt s trng hp nht nh, cc yu t lin quan n vic nh gi ri ro tim tng xy dng k hoch kim ton tng th c th bao gm ri ro c sai st
trng yu ca bo co ti chnh do cc vn mi trng.
Nhm ln: L sai st khng c trong bo co ti chnh, bao gm b st s liu hoc thuyt minh.
* S khng chc chn trong c tnh: L kh nng d xy ra s thiu chnh xc vn c trong gi tr o lng ca c tnh k ton v cc thuyt minh lin quan.
nh gi (evaluate): L xc nh v phn tch cc vn lin quan, bao gm thc hin cc th tc tip theo (khi cn thit) a ra kt lun c th v mt vn . nh gi thng
ch c s dng lin quan n mt s vn , bao gm bng chng, kt qu ca cc th tc v tnh hu hiu ca bin php x l ca Ban Gim c i vi ri ro.
* Ngoi l: L phn hi cho thy s khc nhau gia thng tin cn xc nhn, hoc thng tin trong s k ton ca n v v thng tin do bn xc nhn cung cp.
* Kim ton vin c kinh nghim: L ngi (trong hoc ngoi doanh nghip kim ton) c kinh nghim kim ton thc t v c s hiu bit ph hp v:
(a) Cc quy trnh kim ton;
(b) Cc chun mc kim ton quc t, php lut v cc quy nh lin quan;
(c) Mi trng kinh doanh ca n v c kim ton; v
(d) Cc vn v kim ton v lp v trnh by bo co ti chnh lin quan n lnh vc hot ng ca n v c kim ton.
* Chuyn gia: Xem Chuyn gia ca kim ton vin v Chuyn gia ca n v c kim ton.
* Chuyn mn: L k nng, kin thc v kinh nghim trong mt lnh vc ring bit.
* Thng tin xc nhn t bn ngoi: L bng chng kim ton thu thp c di dng phn hi bng vn bn trc tip t bn th ba (bn xc nhn) cho kim ton vin, c th l vn
bn giy, th in t hoc phng tin khc.
* Khun kh v trnh by hp l: Xem Khun kh v lp v trnh by bo co ti chnh c p dng v Khun kh v lp v trnh by bo co ti chnh cho mc ch chung.
* Bo co ti chnh: L s trnh by mt cch h thng v cc thng tin ti chnh qu kh, bao gm cc thuyt minh c lin quan, vi mc ch cng b thng tin v cc ngun lc
kinh t hoc cc ngha v ca n v ti mt thi im hoc nhng thay i trong mt giai on, ph hp vi khun kh v lp v trnh by bo co ti chnh. Cc thuyt minh lin
quan thng thng l phn tm tt cc chnh sch k ton quan trng v cc thng tin din gii khc. Thut ng bo co ti chnh thng c ngha l mt b bo co ti chnh y
theo khun kh v lp v trnh by bo co ti chnh c p dng, nhng cng c th c ngha l mt bo co ti chnh ring l.
* Doanh nghip kim ton: L doanh nghip t nhn, cng ty hp danh hoc cng ty c phn, hoc n v khc cung cp dch v k ton, kim ton chuyn nghip.
D on: L thng tin ti chnh tng lai c lp da trn gii nh v cc s kin tng lai m Ban Gim c n v c kim ton d kin s xy ra v cc hnh ng m Ban
gim c d nh thc hin t thi im thng tin ti chnh c lp (gi nh c tnh tt nht).
* Gian ln: L hnh vi c do mt hay nhiu ngi trong Ban qun tr, Ban Gim c, cc nhn vin hoc bn th ba thc hin bng cc hnh vi gian di thu li bt chnh hoc bt
hp php.
* Cc yu t dn n ri ro c gian ln: L cc s kin hoc iu kin phn nh mt ng c hoc p lc phi thc hin hnh vi gian ln hoc to c hi thc hin hnh vi gian ln.
Lp v trnh by bo co ti chnh gian ln: C lin quan n cc sai st c nh c b st s liu hoc thng tin thuyt minh trong bo co ti chnh la di ngi s dng bo
co ti chnh.
Cc kim sot chung v cng ngh thng tin: L cc chnh sch v th tc lin quan n nhiu chng trnh ng dng v h tr cho vic kim sot hiu qu cc chng trnh ng dng
bng cch m bo hot ng ph hp lin tc ca cc h thng thng tin. Cc kim sot chung v cng ngh thng tin thng bao gm kim sot trung tm d liu v cc hot ng
kt ni mng; mua sm, thay i v bo tr phn mm h thng; an ninh truy cp; v mua sm, pht trin v bo tr h thng ng dng.
* Bo co ti chnh cho mc ch chung: 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 chung.
* Khun kh lp v trnh by bo co ti chnh cho mc ch chung: L khun kh v lp v trnh by bo co ti chnh c xy dng nhm tha mn nhu cu chung v thng tin ti
chnh ca s ng ngi s dng. Khun kh lp v trnh by bo co ti chnh c th l khun kh v trnh by hp l hoc khun kh v tun th.
Thut ng khun kh v trnh by hp l c s dng ch khun kh v lp v trnh by bo co ti chnh m trc ht yu cu tun th cc quy nh ca khun kh , v:
(a) Tha nhn r rng hoc ngm n rng, t c s trnh by hp l ca bo co ti chnh, Ban Gim c c th phi thuyt minh nhiu hn so vi cc quy nh c th ca
khun kh ; hoc
(b) Tha nhn r rng rng Ban Gim c c th thc hin khc vi mt yu cu ca khun kh t c mc ch trnh by bo co ti chnh mt cch hp l. Nhng trng
hp nh vy c coi l cn thit ch trong mt s rt t trng hp.
Thut ng khun kh v tun th c s dng ch khun kh v vic lp v trnh by bo co ti chnh m yu cu phi tun th cc quy nh ca khun kh nhng khng
bao gm vic tha nhn cc im (a) hoc (b) trn y.
[11]
* Qun tr: M t vai tr ca nhng ngi hoc t chc c trch nhim gim st nh hng chin lc ca n v v cc ngha v gii trnh ca n v.
* Tp on: L tt c cc n v thnh vin c bo co ti chnh c bao gm trong bo co ti chnh ca tp on. Mt tp on lun c nhiu hn mt n v thnh vin.
* Kim ton tp on: L kim ton bo co ti chnh ca tp on.
* Ch phn hn kim ton tp on: L ch phn hn hoc ngi khc trong cng ty chu trch nhim v cuc kim ton tp on v vic thc hin cuc kim ton , v chu trch
nhim v bo co kim ton bo co ti chnh tp on c pht hnh thay mt cho cng ty. Khi c t hai cng ty kim ton tr ln thc hin vic kim ton bo co ti chnh tp
on, cc ch phn hn kim ton ca cc cng ty kim ton v cc nhm kim ton ca h tr thnh ch phn hn kim ton tp on v nhm kim ton tp on.
* Nhm kim ton tp on: L cc ch phn hn, bao gm ch phn hn kim ton tp on, v cc nhn vin thc hin vic xy dng chin lc kim ton tng th ca tp on,
trao i vi cc kim ton vin n v thnh vin, thc hin kim tra quy trnh hp nht v nh gi cc kt lun rt ra t bng chng kim ton lm c s cho vic a ra kin kim
ton v bo co ti chnh tp on.
* Bo co ti chnh tp on: L bo co ti chnh bao gm bo co ti chnh ca nhiu hn mt n v thnh vin. Thut ng Bo co ti chnh tp on cng ch bo co ti
chnh tng hp t bo co ti chnh c lp bi cc n v thnh vin khng c cng ty m nhng u chu s kim sot chung.
* Ban Gim c tp on: L Ban Gim c chu trch nhim lp v trnh by bo co ti chnh tp on.
* Cc kim sot c p dng cho c tp on: L cc kim sot c thit k, thc hin v duy tr bi Ban Gim c tp on i vi vic lp v trnh by bo co ti chnh tp on.
* Thng tin ti chnh qu kh: L thng tin c trnh by bng thut ng ti chnh lin quan n mt n v c th, pht sinh ch yu t h thng k ton ca n v, phn nh cc s
kin kinh t xy ra trong cc k trc hoc cc iu kin kinh t ti mt thi im trong qu kh.
* im khng nht qun: L mu thun gia thng tin khc vi thng tin trong bo co ti chnh c kim ton. im khng nht qun trng yu c th lm pht sinh nghi ng v
kt lun kim ton t nhng bng chng kim ton thu thp c v c th cn lm pht sinh nghi ng v c s kim ton vin a ra kin v bo co ti chnh.
Tnh c lp
[12]
bao gm:
(a) c lp v t tng: L trng thi t tng cho php a ra kin m khng chu nh hng ca nhng yu t gy nh hng n xt on chuyn mn, cho php mt c nhn
duy tr c tnh chnh trc, tnh khch quan v tnh hoi nghi ngh nghip.
(b) c lp v hnh thc: L vic trnh cc s kin v tnh hung quan trng m mt bn th ba c y hiu bit v tt c cc thng tin lin quan, k c cc bin php bo v
c p dng, s kt lun mt cch hp l rng tnh chnh trc, tnh khch quan hoc tnh hoi nghi ngh nghip ca mt doanh nghip kim ton, hoc ca mt thnh vin
nhm kim ton b nh hng.
H thng thng tin lin quan n vic lp v trnh by bo co ti chnh: L mt thnh phn ca kim sot ni b, bao gm h thng lp v trnh by bo co ti chnh, cc th tc v
ti liu c xy dng to lp, ghi chp, x l v bo co cc giao dch ca n v (cng nh cc s kin v iu kin) v duy tr trch nhim i vi ti sn, n phi tr v vn ch
s hu c lin quan.
* Ri ro tim tng: Xem Ri ro c sai st trng yu.
* Kim ton nm u tin: L cuc kim ton trong :
(a) Bo co ti chnh k trc khng c kim ton; hoc
(b) Bo co ti chnh k trc c kim ton bi kim ton vin tin nhim.
Tm hiu thng tin (phng vn): Bao gm tm kim thng tin ti chnh v phi ti chnh t nhng ngi hiu bit bn trong hoc bn ngoi n v.
Kim tra (l mt th tc kim ton): L kim tra h s hoc ti liu (bn trong hoc bn ngoi n v c kim ton) dng giy, dng in t hoc cc phng tin khc, hoc kim
tra ti sn hin vt.
* Kim tra (lin quan n kim sot cht lng): L th tc c p dng i vi hp ng dch v hon thnh, c thit k cung cp bng chng v s tun th ca nhm
thc hin hp ng dch v i vi cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton.
i tng s dng: L ngi, nhng ngi hoc nhm ngi s dng bo co do ngi thc hin dch v m bo lp. Bn chu trch nhim ch l mt trong cc i tng s dng,
khng phi l i tng s dng duy nht.
Thng tin ti chnh hoc bo co ti chnh gia k: L thng tin ti chnh (c th khng y bng b bo co ti chnh y nh nh ngha trn) c pht hnh ti thi im
gia k (thng l na nm hoc theo qu).
* Kim ton ni b: L hot ng do n v thc hin hoc do t chc bn ngoi cung cp, vi chc nng ch yu l kim tra, nh gi, gim st tnh y , thch hp v tnh hu
hiu ca kim sot ni b.
* Kim ton vin ni b: L nhng c nhn thc hin cc chc nng ca kim ton ni b. Kim ton vin ni b c th thuc phng kim ton ni b hoc cc phng ban c chc
nng tng t.
* Kim sot ni b: L quy trnh do Ban qun tr, Ban Gim c v cc c nhn khc trong n v thit k, thc hin v duy tr to ra s m bo hp l v kh nng t c mc
tiu ca n v trong vic m bo tin cy ca bo co ti chnh, m bo hiu qu, hiu sut hot ng, tun th php lut v cc quy nh c lin quan. Thut ng kim sot
c hiu l bt c kha cnh no ca mt hoc nhiu thnh phn ca kim sot ni b.
* Chun mc lp v trnh by bo co ti chnh quc t: L cc chun mc v lp v trnh by bo co ti chnh quc t do y ban chun mc k ton quc t ban hnh.
iu tra: L tm hiu cc vn pht sinh t cc th tc khc gii quyt cc vn .
Mi trng cng ngh thng tin: L cc chnh sch v th tc m n v thc hin v c s h tng v cng ngh thng tin (phn cng, h iu hnh) v phn mm ng dng c
s dng h tr cc hot ng kinh doanh v t c chin lc kinh doanh.
Dch v m bo va phi: Xem Dch v m bo.
* T chc nim yt: L php nhn c c phn, c phiu, hoc cc cng c n c cho bn hoc nim yt trn sn giao dch chng khon hoc c giao dch theo quy nh ca sn
giao dch chng khon hoc cc nh ch khc tng t.
* Ban Gim c: L nhng ngi c trch nhim trc tip qun l v iu hnh hot ng ca n v c kim ton. i vi mt s n v ti mt s quc gia, Ban Gim c c th
bao gm ton b hoc mt s thnh vin trong Ban qun tr ca n v, v d Gim c ng thi l thnh vin Ban qun tr, hoc ch s hu ng thi l Gim c doanh nghip.
* S thin lch ca Ban Gim c: L s thiu khch quan ca Ban Gim c trong qu trnh lp v trnh by bo co ti chnh.
* Chuyn gia ca n v c kim ton: L c nhn hoc t chc c kinh nghim chuyn mn trong mt lnh vc ring bit ngoi lnh vc k ton, kim ton, m cng vic ca
chuyn gia trong lnh vc c n v c kim ton s dng trong vic lp v trnh by bo co ti chnh.
* Gi tr c tnh ca Ban Gim c: L gi tr ca c tnh k ton c Ban Gim c la chn ghi nhn hoc thuyt minh trong bo co ti chnh.
* Hnh vi bin th ti sn: Bao gm trm cp ti sn ca n v vi gi tr tng i nh v khng mang tnh trng yu v th phm thng l nhn vin trong n v. Tuy nhin, hnh
vi bin th ti sn cng c th do lnh o n v thc hin v h c nhiu kh nng ngy to hoc che giu hnh vi bin th theo nhng cch thc kh pht hin c.
* Sai st: L s khc bit gia gi tr, cch phn loi, trnh by hoc thuyt minh ca mt khon mc trn bo co ti chnh vi gi tr, cch phn loi, trnh by hoc thuyt minh ca
khon mc theo khun kh v lp v trnh by bo co ti chnh c p dng. Sai st c th pht sinh do nhm ln hoc gian ln.
Khi kim ton vin a ra kin v vic liu bo co ti chnh c trnh by hp l, trn cc kha cnh trng yu, hay c phn nh trung thc v hp l, sai st c th bao gm
nhng iu chnh v gi tr, cch phn loi, trnh by hoc thuyt minh m theo xt on ca kim ton vin l cn thit bo co ti chnh c trnh by hp l, trn cc kha cnh
trng yu, hoc phn nh trung thc v hp l.
* Thng tin sai lch: L cc thng tin khc khng lin quan ti cc vn c nu trong bo co ti chnh c kim ton v cc thng tin ny c trnh by hoc cng b khng
chnh xc. Thng tin sai lch trng yu c th lm gim tin cy ca ti liu c bo co ti chnh c kim ton.
* kin kim ton khng phi l kin chp nhn ton phn: L y kin kim ton ngoi tr, kin kim ton tri ngc hoc t chi a ra kin.
* Gim st (lin quan n kim sot cht lng): L quy trnh xem xt v nh gi thng xuyn v h thng kim sot cht lng ca doanh nghip kim ton, bao gm kim tra
nh k mt s hp ng dch v hon thnh, c thit k nhm cung cp cho doanh nghip kim ton s m bo hp l rng h thng kim sot cht lng ca doanh nghip
hot ng hu hiu.
Gim st cc kim sot: L quy trnh nh gi tnh hu hiu ca kim sot ni b trong tng giai on. Quy trnh ny bao gm nh gi vic thit k v vn hnh cc kim sot mt
cch kp thi v tin hnh cc bin php khc phc cn thit cho ph hp vi s thay i ca hon cnh. Gim st cc kim sot l mt thnh phn ca kim sot ni b.
* Th xc nhn dng ph nh: L ngh bn xc nhn phc p trc tip cho kim ton vin ch khi bn xc nhn khng ng vi thng tin c nu trong th xc nhn.
* Mng li: L s lin kt gia cc t chc :
(a) Hng ti s hp tc, v
(b) Hng ti s chia s li nhun hoc chi ph, hoc cng c s hu, kim sot hoc qun l chung, c chung cc chnh sch v th tc kim sot cht lng, chin lc kinh
doanh chung, s dng chung thng hiu, hoc cng chung mt phn ng k ngun lc chuyn mn.
* Cng ty mng li: L cng ty hoc php nhn thuc cng mt mng li.
* Hnh vi khng tun th (trong ISA 250
[13]
): L cc hnh vi b st hay vi phm ca n v c kim ton, bt k c hay v , tri vi php lut v cc quy nh hin hnh. Cc
hnh vi ny bao gm cc giao dch do n v thc hin di danh ngha ca n v hoc do Ban qun tr, Ban Gim c hoc nhn vin thc hin thay mt n v. Hnh vi khng tun
th khng bao gm cc sai phm mang tnh c nhn (khng lin quan n hot ng kinh doanh ca n v) do Ban qun tr, Ban Gim c hoc nhn vin ca n v gy ra.
* Khng phn hi: L bn xc nhn khng phc p hoc khng phc p y cho th xc nhn dng khng nh, hoc th xc nhn b tr li.
* Ri ro ngoi ly mu: L ri ro khi kim ton vin i n mt kt lun sai v cc nguyn nhn khng lin quan n ri ro ly mu.
Quan st: L vic theo di mt quy trnh hoc th tc do ngi khc thc hin, v d nh kim ton vin quan st nhn vin ca n v c kim ton thc hin kim k, hoc quan
st vic thc hin cc hot ng kim sot.
* S d u k: L s d ti khon ti thi im u k. S d u k da vo s d cui k trc v phn nh nh hng ca cc giao dch, s kin ca cc k trc v cc chnh
sch k ton c p dng trong k trc. S d u k cng bao gm nhng vn cn phi thuyt minh tn ti vo thi im u k, nh cc khon tim tng v cc cam kt.
* Cc thng tin khc: L cc thng tin ti chnh hoc phi ti chnh (ngoi bo co ti chnh v bo co kim ton), theo lut hoc thng l, c trnh by trong ti liu c bo co ti
chnh v bo co kim ton.
* on Vn khc: L on trong bo co kim ton cp n vn khc, ngoi cc vn c trnh by hoc thuyt minh trong bo co ti chnh, m theo xt on ca
kim ton vin, vn khc gip ngi s dng hiu r hn v cuc kim ton, v trch nhim ca kim ton vin hoc v bo co kim ton.
* Kt qu ca c tnh k ton: L gi tr thc t c c t vic thc hin cc giao dch, s kin hoc iu kin c lp c tnh k ton.
Chin lc kim ton tng th: t ra phm vi, lch trnh v nh hng ca cuc kim ton, v hng dn cch xy dng k hoch kim ton chi tit hn.
* Ch phn hn: L c nhn c quyn rng buc doanh nghip vo vic thc hin hp ng dch v chuyn nghip.
* Mc trng yu thc hin: L mt mc gi tr hoc cc mc gi tr do kim ton vin xc nh mc thp hn mc trng yu i vi tng th bo co ti chnh nhm gim ti mt
mc thp hp l kh nng tng hp cc sai st cha c iu chnh v cha c pht hin cao hn mc trng yu i vi tng th bo co ti chnh. Trong mt s trng hp,
mc trng yu thc hin c th hiu l mc gi tr hoc cc mc gi tr do kim ton vin xc nh thp hn mc hoc cc mc trng yu i vi cc nhm cc giao dch, s d ti
khon hoc thuyt minh c th trn bo co ti chnh.
* Nhn s: Gm cc ch phn hn v cn b, nhn vin.
* Lan ta: L mt thut ng c s dng, trong trng hp c sai st, m t nhng nh hng ca sai st i vi bo co ti chnh hoc m t nhng nh hng c th c ca sai
st cha c pht hin, nu c, i vi bo co ti chnh do kim ton vin khng th thu thp c y bng chng kim ton thch hp. nh hng lan ta i vi bo co ti
chnh l nhng nh hng m theo xt on ca kim ton vin:
(a) Nhng nh hng ny khng ch gii hn n mt s yu t, mt s ti khon hoc khon mc c th ca bo co ti chnh;
(b) Nu b gii hn, th nhng nh hng ny vn i din hoc c th i din cho mt phn quan trng ca bo co ti chnh; hoc
(c) Vic thuyt minh nhng nh hng ny l c s gip ngi s dng hiu c bo co ti chnh.
* Tng th: L ton b d liu m t kim ton vin ly mu nhm rt ra kt lun v ton b d liu .
* Th xc nhn dng khng nh: L ngh bn xc nhn phc p trc tip cho kim ton vin nu r bn xc nhn ng hoc khng ng vi thng tin cn xc nhn, hoc cung
cp thng tin yu cu xc nhn.
Ngi hnh ngh: L ngi hnh ngh k ton, kim ton chuyn nghip.
* Tin ca mt cuc kim ton: L vic Ban Gim c n v c kim ton s dng khun kh v lp v trnh by bo co ti chnh c th chp nhn c trong vic lp bo co
ti chnh v s chp thun ca Ban Gim c v/hoc Ban qun tr n v c kim ton i vi cc c s
[14]
tin hnh cuc kim ton.
* Kim ton vin tin nhim: L kim ton vin ca mt doanh nghip kim ton khc thc hin kim ton bo co ti chnh ca mt n v trong k trc v c thay th bng
kim ton vin hin ti.
* C s tin hnh cuc kim ton lin quan n trch nhim ca Ban Gim c v/hoc Ban qun tr n v c kim ton: L vic Ban Gim c v/hoc Ban qun tr hiu v
tha nhn rng lm c s cho vic thc hin mt cuc kim ton theo cc chun mc kim ton quc t th Ban Gim c v Ban qun tr c trch nhim:
(a) i vi vic lp bo co ti chnh ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng, bao gm c s trnh by hp l;
(b) i vi kim sot ni b m Ban Gim c v/hoc Ban qun tr xc nh l cn thit m bo cho vic lp bo co ti chnh khng cn sai st trng yu do gian ln hoc
nhm ln;
(c) Trong vic cung cp cho kim ton vin:
(i) Quyn tip cn vi tt c thng tin m Ban Gim c v/hoc Ban qun tr nhn thy l c lin quan n qu trnh lp bo co ti chnh nh chng t k ton, s k ton
v ti liu khc;
(ii) Cc thng tin b sung m kim ton vin yu cu t Ban Gim c v/hoc Ban qun tr phc v cho mc ch ca cuc kim ton;
(iii) Quyn tip cn khng hn ch i vi nhn s ca n v c kim ton m kim ton vin xc nh l cn thit thu thp bng chng kim ton.
Trong trng hp p dng khun kh v trnh by hp l, im (a) trn c th c vit li l i vi vic lp v trnh by hp l bo co ti chnh ph hp vi khun kh v lp v
trnh by bo co ti chnh, hoc i vi vic lp bo co ti chnh phn nh trung thc v hp l ph hp vi khun kh v lp v trnh by bo co ti chnh.
Cm t C s tin hnh cuc kim ton lin quan n trch nhim ca Ban Gim c v/hoc Ban qun tr c th c gi tt l c s.
K ton vin chuyn nghip
[15]
: Mt c nhn l thnh vin ca mt t chc thnh vin ca IFAC.
K ton vin hnh ngh
[16]
: L ngi hnh ngh k ton chuyn nghip, c th thuc cc b phn khc nhau (nh kim ton, thu hoc t vn) trong mt doanh nghip cung cp dch
v chuyn nghip.
* Xt on chuyn mn: L s vn dng cc k nng, kin thc v kinh nghim ph hp v k ton, kim ton, chun mc o c ngh nghip a ra quyt nh v cc hnh ng
ph hp trong hon cnh c th ca cuc kim ton.
* Thi hoi nghi ngh nghip: L thi lun nghi vn, cnh gic i vi nhng tnh hung c th c th l du hiu ca sai st do nhm ln hay do gian ln, v l nh gi ch
quan v cc bng chng kim ton.
* Chun mc ngh nghip: L Chun mc kim ton quc t (ISAs) v cc quy nh v o c ngh nghip c lin quan.
Chun mc ngh nghip (trong ISQC 1
[17]
): Gm cc chun mc v hp ng dch v ca IAASB c nh ngha trong Li ta v cc Chun mc quc t v kim sot cht
lng, kim ton, sot xt, cc dch v m bo v dch v lin quan khc, v cc quy nh v o c ngh nghip c lin quan.
D tnh: L thng tin ti chnh tng lai c lp trn c s:
(a) Cc gi nh v cc s kin tng lai khng phi chc chn s xy ra v cc hnh ng ca Ban Gim c khng phi chc chn s c thc hin, nh khi mt s n v ang
trong giai on bt u hot ng hoc ang xem xt thc hin mt s thay i ln trong hot ng; hoc
(b) S kt hp gia cc gi nh v c tnh tt nht.
Thng tin ti chnh tng lai: L thng tin ti chnh da vo cc gi nh v cc s kin c th xy ra trong tng lai v cc hnh ng m n v c th thc hin. Thng tin ti chnh
tng lai c th di dng d on, d tnh hoc kt hp c hai.
Lnh vc cng: L cc c quan chnh ph thuc trung ng, vng lnh th (v d, bang, tnh, ht), a phng (v d, thnh ph, th x) v cc n v c lin quan ca chnh ph (v d,
cc s ngnh, hi ng, y ban, v doanh nghip).
* S m bo hp l (trong trng hp thc hin dch v m bo, k c dch v kim ton, v kim sot cht lng): L mc m bo cao nhng khng phi l s m bo tuyt
i.
Dch v m bo hp l: Xem Dch v m bo.
Tnh ton li: L vic kim tra chnh xc v mt ton hc ca cc s liu.
* Bn lin quan: L cc i tng gm:
(a) Bn lin quan theo nh ngha trong khun kh v lp v trnh by bo co ti chnh c p dng; hoc
(b) Nu khun kh v lp v trnh by bo co ti chnh c p dng c rt t hoc khng c quy nh no v bn lin quan th bn lin quan l:
(i) Mt ngi hoc n v khc c quyn kim sot i vi n v bo co hoc c nh hng ng k i vi n v bo co, trc tip hoc gin tip thng qua mt hoc
nhiu bn trung gian;
(ii) Mt n v khc m n v bo co c quyn kim sot hoc nh hng ng k, trc tip hoc gin tip thng qua mt hoc nhiu bn trung gian; hoc
(iii) Mt n v khc chu s kim sot chung vi n v bo co thng qua vic c:
a. Quyn s hu kim sot chung;
b. Ch s hu l cc thnh vin gia nh mt thit; hoc
c. C chung nh qun l ch cht.
Tuy nhin, cc n v chu s qun l chung ca Nh nc (nh chnh quyn tnh, thnh ph, khu vc hoc quc gia) khng c coi l c lin quan, tr khi cc n v
tham gia vo cc giao dch quan trng hoc chia s cc ngun lc mt mc ng k vi mt n v khc.
Cc dch v c lin quan: Bao gm dch v thc hin cc th tc tha thun trc hoc dch v tng hp.
* Cc quy nh v o c ngh nghip c lin quan: L cc quy nh v o c ngh nghip m nhm thc hin hp ng dch v v ngi sot xt vic kim sot cht lng hp
ng dch v phi tun th, thng bao gm Phn A v Phn B trong Chun mc o c ngh nghip k ton, kim ton ca Lin on k ton quc t (Chun mc o c ca
IFAC) v cc quy nh ca quc gia c phm vi hn ch hn.
Thc hin li: L vic kim ton vin thc hin mt cch c lp cc th tc hoc cc kim sot c n v thc hin trc nh mt phn kim sot ni b ca n v.
* Bo co v vic m t v thit k cc kim sot ti mt t chc cung cp dch v (trong ISA 402 gi l bo co loi 1
[18]
): L bo co bao gm:
(a) M t ca Ban Gim c t chc cung cp dch v v h thng, cc mc tiu kim sot v cc kim sot c lin quan ca t chc c thit k v thc hin ti mt thi im c
th; v
(b) Bo co ca kim ton vin ca t chc cung cp dch v vi mc tiu cung cp s m bo hp l, trong c kin ca kim ton vin v m t ni trn v tnh thch hp
ca vic thit k cc kim sot nhm t c cc mc tiu kim sot c th.
* Bo co v vic m t, thit k v tnh hu hiu ca hot ng kim sot ti mt t chc cung cp dch v (trong ISA 402 gi l bo co loi 2): L bo co bao gm:
(a) M t ca Ban Gim c t chc cung cp dch v v h thng, cc mc tiu kim sot v cc kim sot c lin quan ca t chc, vic thit k v thc hin cc kim sot ti
mt thi im c th hoc trong sut mt giai on c th, v trong mt s trng hp, tnh hu hiu ca hot ng kim sot trong sut mt giai on c th; v
(b) Bo co ca kim ton vin ca t chc cung cp dch v vi mc tiu cung cp s m bo hp l, bao gm:
(i) kin ca kim ton vin v m t h thng, cc mc tiu kim sot v cc kim sot c lin quan ca t chc, tnh thch hp ca vic thit k cc kim sot nhm t
c cc mc tiu kim sot c th v tnh hu hiu ca hot ng kim sot; v
(ii) M t ca kim ton vin v cc th nghim kim sot v kt qu cc th nghim .
Bn chu trch nhim: L ngi hoc nhng ngi:
(a) Chu trch nhim v i tng ca dch v m bo, trong trng hp thc hin dch v bo co trc tip (dch v m bo ngoi kim ton bo co ti chnh); hoc
(b) Chu trch nhim v bo co ti chnh, trong trng hp thc hin dch v kim ton.
Bn chu trch nhim c th l hoc khng phi l bn thu ngi thc hin dch v (bn thu).
Sot xt (lin quan n kim sot cht lng): L nh gi cht lng cng vic m nhng ngi khc thc hin hoc cc kt lun m nhng ngi khc a ra.
Dch v sot xt: Trng hp cc th tc kim ton khng cung cp c tt c cc bng chng cn thit cho cuc kim ton, dch v sot xt gip kim ton vin a ra kin v cc
vn m kim ton vin pht hin c v lm cho kim ton vin tin rng bo co ti chnh khng c lp, trn cc kha cnh trng yu, ph hp vi khun kh v lp v trnh by
bo co ti chnh c p dng.
Th tc sot xt: L cc th tc c cho l cn thit t c mc tiu ca dch v sot xt, ch yu l th tc phng vn nhn s ca n v v cc th tc phn tch c p dng
i vi d liu ti chnh.
* Th tc nh gi ri ro: L th tc kim ton c thc hin tm hiu v n v c kim ton v mi trng ca n v, trong c kim sot ni b, nhm xc nh v nh
gi ri ro c sai st trng yu do gian ln hoc nhm ln cp bo co ti chnh hoc cp c s dn liu.
* Ri ro c sai st trng yu: L ri ro khi bo co ti chnh cha ng nhng sai st trng yu trc khi kim ton. Ti cp c s dn liu, ri ro c sai st trng yu bao gm hai
b phn:
(a) Ri ro tim tng: L kh nng c s dn liu ca mt nhm giao dch, s d ti khon hay thng tin thuyt minh c th cha ng sai st trng yu, khi xt ring l hay tng hp
li, trc khi xem xt n bt k kim sot no c lin quan.
(b) Ri ro kim sot: L ri ro xy ra sai st trng yu, khi xt ring l hay tng hp li, i vi c s dn liu ca mt nhm giao dch, s d ti khon hay thng tin thuyt minh m
kim sot ni b ca n v khng th ngn chn hoc khng pht hin v sa cha kp thi.
* Ly mu: Xem Ly mu kim ton.
* Ri ro ly mu: L ri ro m kt lun ca kim ton vin da trn vic kim tra mu c th khc so vi kt lun a ra nu kim tra ton b tng th vi cng mt th tc kim ton.
Ri ro ly mu c th dn ti hai loi kt lun sai nh sau:
(a) Kt lun rng cc kim sot c hiu qu cao hn so vi hiu qu thc s ca cc kim sot (i vi th nghim kim sot), hoc kt lun rng khng c sai st trng yu
trong khi thc t li c (i vi kim tra chi tit). Kim ton vin quan tm ch yu n loi kt lun sai ny v n nh hng n tnh hu hiu ca cuc kim ton v c th dn
n kin kim ton khng ph hp.
(b) Kt lun rng cc kim sot c hiu qu km hn so vi hiu qu thc s ca cc kim sot (i vi th nghim kim sot), hoc kt lun rng c sai st trng yu trong khi
thc t li khng c (i vi kim tra chi tit). Loi kt lun sai ny nh hng n hiu qu ca cuc kim ton v thng dn ti vic phi thc hin cc th tc b sung
chng minh rng kt lun ban u l khng ng.
* n v ly mu: L cc phn t ring bit cu thnh tng th.
Phm vi sot xt: L cc th tc sot xt c cho l cn thit ty theo hon cnh c th t c mc tiu sot xt.
* Kim ton vin ca t chc cung cp dch v: L kim ton vin cung cp bo co m bo v cc kim sot ca t chc cung cp dch v, theo yu cu ca t chc ny.
* T chc cung cp dch v: L bn th ba (hoc mt b phn ca bn th ba) cung cp dch v cho cc n v s dng dch v m cc dch v ny l mt phn ca h thng thng tin
ca n v s dng dch v c lin quan n vic lp v trnh by bo co ti chnh.
* H thng ca t chc cung cp dch v: L cc chnh sch v th tc c t chc cung cp dch v thit k, thc hin v duy tr nhm cung cp cho cc n v s dng dch v
nhng dch v c phn nh trong bo co ca kim ton vin ca t chc cung cp dch v.
Tm quan trng / nh hng ng k: L tm quan trng tng i ca vn xt theo hon cnh c th. Tm quan trng ca mt vn c ngi thc hin dch v nh gi da
vo hon cnh m vn c xem xt. V d, kh nng vn lm thay i hoc nh hng n quyt nh ca ngi s dng bo co ca ngi thc hin dch v; hay nh trong
trng hp nh gi v s cn thit phi bo co v mt vn vi Ban qun tr v liu vn c c coi l quan trng lin quan n cc trch nhim ca Ban qun tr hay khng.
Tm quan trng c th c xem xt c v mt nh lng v nh tnh, v d nh ln tng i, bn cht v nh hng i vi bo co ti chnh v mc quan tm ca ngi s
dng hoc ngi nhn bo co.
* n v thnh vin quan trng: Mt n v thnh vin do nhm kim ton tp on xc nh trn c s (i) c nh hng ng k v mt ti chnh i vi tp on, hoc (ii) tu theo
bn cht hay do hon cnh, c th mang n ri ro c sai st trng yu ng k cho bo co ti chnh ca tp on.
* Khim khuyt nghim trng trong kim sot ni b: L mt hoc nhiu khim khuyt trong kim sot ni b kt hp li m theo xt on chuyn mn ca kim ton vin l
nghim trng v cn s lu ca Ban qun tr n v c kim ton.
* Ri ro ng k: L ri ro c sai st trng yu c xc nh v nh gi m theo xt on ca kim ton vin phi c bit lu khi kim ton.
* n v nh: L n v c nhng c im sau:
(a) Quyn s hu v quyn qun l tp trung vo mt s t ngi (thng l mt ngi c th l mt ngi hoc mt doanh nghip khc s hu n v vi iu kin ch s hu
c cc c im nh tnh ph hp);
(b) C mt hoc mt s c im sau y:
(i) Cc giao dch r rng hoc khng phc tp;
(ii) Cch ghi chp, lu tr ti liu k ton n gin;
(iii) C t hot ng sn xut, kinh doanh: ch sn xut hoc kinh doanh mt s loi sn phm, hng ha;
(iv) C t kim sot ni b;
(v) C t cp qun l m mi cp c trch nhim kim sot rng;
(vi) C t nhn s v thng phi kim nhim.
* Bo co ti chnh cho mc ch c bit: L bo co ti chnh c lp theo khun kh v lp v trnh by bo co ti chnh cho mc ch c bit.
* 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. 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
[19]
.
* Cn b, nhn vin: L tt c cn b, nhn vin chuyn nghip, bao gm bt k chuyn gia no m doanh nghip kim ton thu, tr ch phn hn.
* Ly mu thng k: L phng php ly mu c cc c im sau:
(a) Cc phn t c la chn ngu nhin vo mu;
(b) S dng l thuyt xc sut thng k nh gi kt qu mu, bao gm c vic nh lng ri ro ly mu.
Mt phng php ly mu khng c c im (a) v (b) nu trn c coi l ly mu phi thng k.
* Phn nhm: L vic phn chia mt tng th thnh cc tng th con, mi tng th con l mt nhm cc n v ly mu c cng tnh cht (thng l ch tiu gi tr).
Kt qu ca dch v m bo (Subject matter information): L kt qu nh gi v i tng ca dch v m bo (trong trng hp thc hin dch v kim ton, i tng ny l bo
co ti chnh). c kt qu ny, ngi thc hin dch v phi thu thp y bng chng thch hp c c s hp l a ra kt lun trong mt bo co m bo.
* Cc s kin pht sinh sau ngy kt thc k k ton: L nhng s kin pht sinh k t ngy kt thc k k ton n ngy k bo co kim ton v v nhng s vic m kim ton vin
bit c sau ngy k bo co kim ton.
* T chc thu ph dch v: L mt t chc cung cp dch v c mt t chc cung cp dch v khc thu thc hin mt s dch v cho n v s dng dch v m nhng dch v
ny l mt phn ca h thng thng tin ca n v s dng dch v c lin quan n vic lp v trnh by bo co ti chnh.
* Th nghim c bn: L th tc kim ton c thit k nhm pht hin cc sai st trng yu cp c s dn liu. Cc th nghim c bn bao gm:
(a) Kim tra chi tit (cc nhm giao dch, s d ti khon v thuyt minh); v
(b) Th tc phn tch c bn.
* Tnh y (ca bng chng kim ton): L tiu chun nh gi v s lng bng chng kim ton. S lng bng chng kim ton cn thu thp chu nh hng bi nh gi ca
kim ton vin i vi ri ro c sai st trng yu v cht lng ca mi bng chng kim ton.
Tiu ch ph hp: Xem Tiu ch.
* C nhn bn ngoi doanh nghip c nng lc ph hp: L ngi khng thuc doanh nghip kim ton, c trnh chuyn mn, nng lc v kinh nghim c th gi vai tr ch
phn hn ph trch hp ng dch v, v d ch phn hn ca mt doanh nghip kim ton khc hoc c nhn c kinh nghim ph hp ca mt t chc ngh nghip m cc hi vin
ca t chc ngh nghip ny c th thc hin kim ton v sot xt bo co ti chnh hoc dch v m bo v cc dch v lin quan khc hoc l ngi ca mt t chc c cung cp
cc dch v kim sot cht lng ph hp.
* Bo co ti chnh tm tt: L cc thng tin ti chnh qu kh c trch t bo co ti chnh nhng c t thng tin chi tit hn so vi bo co ti chnh, trong khi vn trnh by theo
cu trc nht qun vi bo co ti chnh v cc ngun lc hoc ngha v kinh t ca n v ti mt thi im hoc nhng thay i i vi cc ngun lc v ngha v trong mt
khong thi gian nht nh
[20]
. Cc nc khc nhau c th s dng cc thut ng khc nhau m t thng tin ti chnh qu kh.
Thng tin b sung: L thng tin c trnh by cng vi bo co ti chnh m khun kh v lp v trnh by bo co ti chnh c p dng khng yu cu, c s dng lp bo
co ti chnh v thng c trnh by di dng mc lc hoc ch thch b sung.
Th nghim: L vic p dng cc th tc cho mt s hoc tt c cc phn t ca tng th.
* Th nghim kim sot: L th tc kim ton c thit k nhm nh gi tnh hu hiu ca hot ng kim sot trong vic ngn nga, pht hin v sa cha sai st trng yu ti cp
c s dn liu.
* Ban qun tr: L mt nhm ngi (v d, Hi ng qun tr cng ty) c trch nhim gim st nh hng chin lc v cc ngha v gii trnh, k c trch nhim gim st vic lp v
trnh by bo co ti chnh ca n v c kim ton. i vi mt s n v ti mt s quc gia, Ban qun tr c th bao gm c cc thnh vin Ban Gim c, v d thnh vin Ban
Gim c ng thi l thnh vin Ban qun tr ca mt doanh nghip nh nc hoc t nhn, hoc ch s hu ng thi l gim c n v.
[21]
* Sai st c th b qua: L mt gi tr c kim ton vin t ra m da vo kim ton vin mong mun t c mc m bo hp l rng sai st thc t ca tng th khng
vt qu gi tr t ra.
* T l sai lch c th b qua: L mt t l sai lch c kim ton vin t ra i vi cc th tc kim sot ni b m da vo kim ton vin mong mun t c mc m
bo hp l rng t l sai lch thc t ca tng th khng vt qu t l sai lch t ra.
Tnh khng chc chn: Kt qu ca mt vn ph thuc vo cc hnh ng hoc s kin tng lai khng chu s kim sot trc tip ca n v nhng c th nh hng n bo co
ti chnh.
* Sai st khng c iu chnh: L cc sai st m kim ton vin pht hin v tng hp li trong qu trnh kim ton nhng cha c iu chnh.
* kin chp nhn ton phn: L kin c a ra khi kim ton vin kt lun rng bo co ti chnh c lp, trn tt c cc kha cnh trng yu, ph hp vi khun kh v lp v
trnh by bo co ti chnh c p dng.
[22]
* Kim ton vin ca n v s dng dch v: L kim ton vin thc hin kim ton v a ra kin kim ton v bo co ti chnh ca n v s dng dch v.
* n v s dng dch v: L n v c s dng dch v bn ngoi v ang c kim ton bo co ti chnh.
Kim tra tng bc (walk-through): Bao gm tm kim v kim tra mt s giao dch trong h thng lp v trnh by bo co ti chnh.
* Gii trnh bng vn bn: L vn bn do Ban Gim c n v c kim ton lp v cung cp cho kim ton vin xc nhn mt s vn nht nh hoc h tr cho cc bng
chng kim ton khc. Gii trnh bng vn bn trong trng hp ny khng bao gm bo co ti chnh, cc c s dn liu ca bo co ti chnh hoc s, chng t k ton.
* Thut ng c nh ngha trong ISAs.
Thut ng c nh ngha trong ISQC 1.
[1]
i vi cc hp ng dch v c thc hin trong lnh vc cng, cc thut ng trong danh mc ny phi c thay th bng cc thut ng tng ng c s dng trong lnh vc cng.
i vi cc thut ng k ton khng c nh ngha trong Chun mc kim ton quc t, cn tham chiu n danh mc thut ng ca Chun mc k ton quc t do y ban Chun mc k ton
quc t ban hnh.
[2]
ISA 540, Kim ton cc c tnh k ton, bao gm c tnh k ton v gi tr hp l v cc thuyt minh lin quan.
[3]
ISA 810, Dch v bo co v bo co ti chnh tm tt.
[4]
iu kin c th ca dch v m bo bao gm cc iu khon ca hp ng dch v, k c iu kin v m bo hp l hay m bo va phi, c im ca i tng ca dch v m bo, cc
tiu ch c s dng, nhu cu ca ngi s dng, cc c im c lin quan ca n v chu trch nhim v mi trng ca n v, v cc vn khc, nh cc s kin, giao dch, cc iu kin v
thng l c th c nh hng ng k n vic thc hin hp ng dch v.
[5]
ISA 200, on 13(f) gii thch thut ng bo co ti chnh.
[6]
S dng thut ng thch hp trong lnh vc cng.
[7]
ISA 700, Hnh thnh kin kim ton v bo co kim ton v bo co ti chnh.
[8]
ISA 805, Lu khi kim ton cc bo co ti chnh ring l v cc yu t, ti khon hoc khon mc c th ca bo co ti chnh.
[9]
S dng thut ng tng ng trong lnh vc cng.
[10]
ISA 620, on 6(a) gii thch thut ng chuyn gia ca kim ton vin.
[11]
ISA 200, on 13(a).
[12]
Theo nh ngha trong Chun mc o c ngh nghip k ton, kim ton ca IFAC.
[13]
ISA 250, Xem xt tnh tun th php lut v cc quy nh trong kim ton bo co ti chnh.
[14]
ISA 200, on 13.
[15]
[16]
[17]
ISQC 1, Kim sot cht lng i vi cc cng ty thc hin kim ton v sot xt bo co ti chnh, dch v m bo v cc dch v lin quan khc.
[18]
ISA 402, Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi.
[19]
ISA 200, on 13(a).
[20]
ISA 200, on 13(f).
[21]
Xem s a dng ca cc cu trc qun tr ti on A1-A8 ca ISA 260.
[22]
on 35-36 quy nh cc mu cu c s dng trnh by kin kim ton trong trng hp n v c kim ton p dng khun kh v trnh by hp l v khun kh v tun th.
CHUN MC QUC T V KIM SOT CHT LNG
KIM SOT CHT LNG I VI CC CNG TY THC HIN KIM
TON V SOT XT BO CO TI CHNH, DCH V M BO
V CC DCH V LIN QUAN KHC
(C hiu lc i vi cc cuc kim ton bo co ti chnh cho k hot ng k t ngy 15/12/2009)
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-3
Tm quan trng ca chun mc ny.............................................................................. 4-9
Ngy hiu lc.............................................................................................................. 10
Mc tiu .................................................................................................................. 11
Gii thch thut ng.................................................................................................. 12
Yu cu
p dng v tun th cc quy nh lin quan................................................................... 13-15
Cc yu t ca h thng kim sot cht lng............................................................... 16-17
Trch nhim ca Ban Gim c v cht lng trong doanh nghip kim ton................. 18-19
Cc quy nh v o c ngh nghip c lin quan....................................................... 20-25
Chp nhn v duy tr quan h khch hng v cc hp ng c th................................. 26-28
Ngun nhn lc........................................................................................................... 29-31
Thc hin hp ng dch v......................................................................................... 32-47
Gim st...................................................................................................................... 48-56
Ti liu, h s v h thng kim sot cht lng............................................................ 57-59
p dng v cc ti liu gii thch khc
p dng v tun th cc quy nh lin quan................................................................... A1
Cc yu t ca h thng kim sot cht lng............................................................... A2-A3
Trch nhim ca Ban Gim c v cht lng trong doanh nghip kim ton................. A4-A6
Cc quy nh v o c ngh nghip c lin quan....................................................... A7-A17
Chp nhn v duy tr quan h khch hng v cc hp ng c th................................. A18-A23
Ngun nhn lc........................................................................................................... A24-A31
Thc hin hp ng dch v......................................................................................... A32-A63
Gim st...................................................................................................................... A64-A72
Ti liu, h s v h thng kim sot cht lng............................................................ A73-A75
Chun mc quc t v kim sot cht lng, Kim sot cht lng i vi cc cng ty thc hin kim ton v sot xt bo co ti chnh, dch v m bo
v cc dch v lin quan khc cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v thc hin
cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc quc t v kim sot cht lng (ISQC) ny quy nh v hng dn trch nhim ca doanh nghip kim ton i vi h thng kim sot cht lng kim ton v
sot xt bo co ti chnh, dch v m bo v cc dch v lin quan khc. Khi thc hin chun mc ny, cn tham kho cc quy nh v o c ngh nghip c lin quan.
2. Cc chun mc khc ca y ban chun mc kim ton quc t (IAASB) quy nh v hng dn b sung v trch nhim ca cc cn b, nhn vin trong doanh nghip kim
ton lin quan n cc th tc kim sot cht lng i vi cc loi hnh dch v c th. V d, Chun mc kim ton quc t s 220
[1]
quy nh v hng dn v cc th tc
kim sot cht lng i vi cc cuc kim ton bo co ti chnh.
3. H thng kim sot cht lng bao gm cc chnh sch c xy dng nhm t c mc tiu ra ti on 11 v cc th tc cn thit thc hin v gim st vic tun th
cc chnh sch .
Tm quan trng ca Chun mc ny
4. Chun mc ny c p dng cho tt c cc doanh nghip kim ton thc hin kim ton v sot xt bo co ti chnh, dch v m bo v cc dch v lin quan khc. Ni dung
v phm vi ca cc chnh sch v th tc m tng doanh nghip kim ton xy dng nhm tun th Chun mc ny s ph thuc vo nhiu yu t nh quy m v c th hot
ng ca doanh nghip kim ton, v vic liu doanh nghip kim ton c thuc mt mng li hay khng.
5. Chun mc ny quy nh mc tiu ca doanh nghip kim ton trong vic tun th chun mc v cc quy nh c xy dng m bo doanh nghip kim ton p ng
c mc tiu ra. Ngoi ra, Chun mc ny cn c phn hng dn p dng (s c gii thch r hn on 8), phn gii thiu v bi cnh gip hiu ng v chun mc
v phn gii thch thut ng.
6. Mc tiu xy dng cc quy nh ca chun mc ny l gip doanh nghip kim ton:
Hiu r cc cng vic cn thc hin; v
Quyt nh liu c cn thc hin thm cc cng vic khc nhm t c mc tiu hay khng.
7. Cc quy nh trong chun mc ny l cc quy nh bt buc phi tun th.
8. Khi cn thit, phn hng dn p dng gii thch r hn v cc quy nh v hng dn thc hin cc quy nh . C th l:
Gii thch chnh xc hn v ngha hoc mc ch ca cc quy nh;
a ra v d v cc chnh sch v th tc cho ph hp vi hon cnh c th.
Hng dn khng phi l quy nh bt buc m a ra cch thc p dng cc quy nh mt cch ph hp. Hng dn p dng c th cung cp thng tin cn thit gip cho
vic hiu cc vn c quy nh trong chun mc. Khi cn thit, hng dn p dng cng a ra cc lu i vi t chc kim ton trong lnh vc cng v doanh nghip
kim ton nh. Cc lu ny gip p dng cc quy nh ca Chun mc ny, tuy nhin khng gii hn hoc gim bt trch nhim ca doanh nghip kim ton trong vic p
dng v tun th cc quy nh ca Chun mc ny.
9. Phn Gii thch thut ng ca Chun mc ny gii thch ngha ca cc thut ng c s dng trong Chun mc ny. Cc thut ng c gii thch gip hiu v p dng
nht qun Chun mc ny v khng thay th cc thut ng c xy dng cho cc mc ch khc, nh trong php lut v cc quy nh. Danh mc thut ng ca cc Chun mc
kim ton quc t do IAASB ban hnh trong S tay hng dn Chun mc quc t v kim ton v kim sot cht lng ca IFAC bao gm c cc thut ng trong Chun mc
ny v cng gii thch cc thut ng khc ca Chun mc ny gip hiu v p dng chun mc mt cch nht qun.
Ngy hiu lc
10. Cc h thng kim sot cht lng tun th chun mc ny cn c thit lp vo hoc trc ngy 15/12/2009.
Mc tiu
11. Mc tiu ca doanh nghip kim ton l xy dng v duy tr mt h thng kim sot cht lng c s m bo hp l rng:
(a) Doanh nghip kim ton v cc cn b, nhn vin ca doanh nghip kim ton tun th cc chun mc ngh nghip, php lut v cc quy nh;
(b) Bo co c doanh nghip kim ton hoc ch phn hn kim ton pht hnh l ph hp vi hon cnh c th.
Gii thch thut ng
12. Trong Chun mc ny, cc thut ng di y c hiu nh sau:
(a) Ngy k bo co: L ngy c kim ton vin chn k bo co;
(b) Ti liu, h s hp ng dch v: L h s ghi li cng vic thc hin, kt qu t c v cc kt lun ca kim ton vin (trong mt s trng hp c gi l giy
t lm vic);
(c) Ch phn hn ph trch hp ng dch v
[2]
: L ch phn hn hoc ngi khc trong cng ty chu trch nhim v vic thc hin hp ng dch v, v bo co c pht
hnh thay mt cho cng ty, v khi cn thit, c thm quyn thch hp t mt t chc ngh nghip hoc c quan qun l nh nc;
(d) Sot xt vic kim sot cht lng hp ng dch v: L quy trnh c thit k nhm a ra s nh gi khch quan v cc xt on quan trng ca nhm thc hin hp
ng dch v v cc kt lun ca nhm a ra hnh thnh bo co ti ngy hoc trc ngy pht hnh bo co. Vic sot xt kim sot cht lng hp ng dch v ch
p dng cho cc cuc kim ton bo co ti chnh ca cc t chc nim yt v cc hp ng dch v khc, nu c, m doanh nghip kim ton cho rng vic sot xt kim
sot cht lng hp ng dch v l cn thit;
(e) Ngi sot xt vic kim sot cht lng hp ng dich v: L ch phn hn, mt c nhn khc trong hoc t bn ngoi doanh nghip kim ton, c nng lc ph hp
hoc nhm cc c nhn ni trn, nhng khng phi l thnh vin ca nhm thc hin hp ng dch v, c y kinh nghim v thm quyn ph hp a ra nh gi
khch quan v cc xt on quan trng v cc kt lun m nhm thc hin hp ng dch v a ra hnh thnh bo co;
(f) Nhm thc hin hp ng dch v: Bao gm tt c cc ch phn hn v nhn vin thc hin hp ng dch v, v bt k c nhn no c doanh nghip kim ton hoc
cng ty mng li thu thc hin cc th tc cho hp ng dch v. Nhm thc hin hp ng dch v khng bao gm chuyn gia bn ngoi c doanh nghip kim
ton hoc cng ty mng li thu;
(g) Doanh nghip kim ton: L cng ty t nhn, cng ty hp danh hoc cng ty c phn, hoc mt n v khc tp hp cc kim ton vin chuyn nghip;
(h) Kim tra: L th tc kim tra c p dng i vi hp ng dch v hon thnh, c thit k cung cp bng chng v s tun th ca nhm thc hin hp ng
dch v i vi cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton;
(i) T chc nim yt: L php nhn c c phn, c phiu, hoc cc cng c n c cho bn hoc nim yt trn sn giao dch chng khon hoc c giao dch theo quy
nh ca sn giao dch chng khon hoc cc nh ch khc tng t;
(j) Gim st: L quy trnh xem xt v nh gi lin tc v h thng kim sot cht lng ca doanh nghip kim ton, bao gm kim tra nh k mt s hp ng dch v
hon thnh c thit k nhm cung cp cho doanh nghip kim ton s m bo hp l rng h thng kim sot cht lng ca doanh nghip hot ng hu hiu;
(k) Cng ty mng li: L cng ty hoc php nhn thuc cng mt mng li;
(l) Mng li: L s lin kt gia cc t chc :
(i) Hng ti s hp tc,
(ii) Hng ti s chia s li nhun hoc chi ph, hoc cng c s hu, kim sot hoc qun l chung, c chung cc chnh sch v th tc kim sot cht lng, chin
lc kinh doanh chung, s dng chung thng hiu, hoc cng chung mt phn ng k ngun lc chuyn mn.
(m) Ch phn hn: C nhn c quyn rng buc doanh nghip vo vic thc hin hp ng dch v chuyn nghip;
(n) Nhn s: Gm cc ch phn hn v cn b, nhn vin;
(o) Chun mc ngh nghip: Gm cc chun mc v hp ng dch v ca IAASB c nh ngha trong Li gii thiu v cc Chun mc quc t v kim sot cht lng,
kim ton, sot xt, cc dch v m bo v dch v lin quan khc, v cc quy nh v o c ngh nghip c lin quan;
(p) S m bo hp l c s dng trong Chun mc ny l mc m bo cao nhng khng phi l s m bo tuyt i;
(q) Cc quy nh v o c ngh nghip c lin quan: L cc quy nh v o c ngh nghip m nhm thc hin hp ng dch v v ngi sot xt vic kim sot cht
lng hp ng dch v phi tun th, thng bao gm Phn A v Phn B trong Chun mc o c ngh nghip k ton, kim ton ca Lin on k ton quc t (Chun
mc o c ca IFAC) v cc quy nh ca quc gia c phm vi hn ch hn.
(r) Cn b, nhn vin: L tt c cn b, nhn vin chuyn nghip, bao gm bt k chuyn gia no m doanh nghip kim ton thu, tr ch phn hn;
(s) C nhn bn ngoi doanh nghip c nng lc ph hp: L ngi khng thuc doanh nghip kim ton, c trnh chuyn mn, nng lc v kinh nghim c th gi vai
tr ch phn hn kim ton, v d ch phn hn ca mt doanh nghip kim ton khc hoc nhn vin c kinh nghim ph hp ca mt t chc ngh nghip m cc hi vin ca
t chc ngh nghip ny c th thc hin kim ton v sot xt bo co ti chnh hoc dch v m bo v cc dch v lin quan khc hoc l ngi ca mt t chc c
cung cp cc dch v kim sot cht lng ph hp.
Yu cu
p dng v tun th cc quy nh lin quan
13. Cn b, nhn vin ca doanh nghip kim ton chu trch nhim xy dng v duy tr h thng kim sot cht lng ca doanh nghip phi c hiu bit v ton b ni dung
Chun mc ny, k c phn hng dn p dng hiu c mc tiu ca chun mc v p dng ng cc quy nh ca Chun mc ny.
14. Doanh nghip kim ton phi tun th tng quy nh ca Chun mc ny tr khi cc yu cu khng ph hp vi dch v kim ton v sot xt bo co ti chnh, dch v m
bo v cc dch v lin quan khc c doanh nghip cung cp (Tham chiu: on A1).
15. Cc quy nh c xy dng gip doanh nghip kim ton t c mc tiu quy nh trong Chun mc ny. V vic p dng ng cc quy nh ca Chun mc ny s cung
cp y c s nhm t c mc tiu . Tuy nhin, do hon cnh thc t c th thay i v kh d on, doanh nghip kim ton phi xem xt liu c cc vn hoc hon
cnh c th no yu cu doanh nghip kim ton xy dng cc chnh sch v th tc khc ngoi cc chnh sch v th tc c quy nh ti Chun mc ny nhm t c mc
tiu ra hay khng.
Cc yu t ca h thng kim sot cht lng
16. Doanh nghip kim ton phi xy dng v duy tr h thng kim sot cht lng bao gm cc chnh sch v th tc cho tng yu t sau:
(a) Trch nhim ca Ban Gim c v cht lng trong doanh nghip kim ton;
(b) Cc quy nh v o c ngh nghip c lin quan;
(c) Chp nhn v duy tr quan h khch hng v cc hp ng dch v c th;
(d) Ngun nhn lc;
(e) Thc hin hp ng dch v;
(f) Gim st.
17. Doanh nghip kim ton phi quy nh bng vn bn cc chnh sch v th tc v phi ph bin cc chnh sch v th tc ny cho cn b, nhn vin ca doanh nghip (Tham
chiu: on A2-A3).
Trch nhim ca ngi lnh o i vi cht lng trong doanh nghip kim ton
18. Doanh nghip kim ton phi xy dng cc chnh sch v th tc y mnh vn ha ni b trn c s nhn thc rng cht lng l ct yu khi thc hin cc hp ng dch
v. Cc chnh sch v th tc phi yu cu Tng Gim c doanh nghip (hoc ngi c chc danh tng ng) hoc Hi ng thnh vin (hoc tng ng trong phm vi
ph hp) ca doanh nghip kim ton chu trch nhim cao nht i vi h thng kim sot cht lng ca doanh nghip (Tham chiu: on A4-A5).
19. Doanh nghip kim ton phi xy dng cc chnh sch v th tc bt c c nhn no c Tng Gim c doanh nghip hoc Hi ng thnh vin giao trch nhim iu
hnh h thng kim sot cht lng ca doanh nghip cng c y kinh nghim v kh nng thch hp, v c quyn hn cn thit thc hin trch nhim (Tham chiu:
on A6).
Cc quy nh v o c ngh nghip c lin quan
20. Doanh nghip kim ton phi xy dng cc chnh sch v th tc c s m bo hp l rng doanh nghip kim ton v cn b, nhn vin ca doanh nghip tun th cc quy
nh v o c ngh nghip c lin quan (Tham chiu: on A7-A10).
Tnh c lp
21. Doanh nghip kim ton phi xy dng cc chnh sch v th tc c s m bo hp l rng doanh nghip kim ton, cn b, nhn vin ca doanh nghip v nu cn thit,
cc i tng khc phi tun th cc quy nh v tnh c lp (k c cc cn b, nhn vin ca cng ty mng li) s duy tr c tnh c lp cn thit theo cc quy nh v o
c ngh nghip c lin quan. Cc chnh sch v th tc cho php doanh nghip kim ton (Tham chiu: on A10):
(a) Ph bin cc yu cu v tnh c lp cho cn b, nhn vin ca doanh nghip v khi cn thit, cho cc i tng khc phi tun th cc quy nh v tnh c lp; v
(b) Xc nh v nh gi cc trng hp v cc mi quan h c th e da n tnh c lp, v c bin php thch hp loi tr hoc gim s e da xung mc c th
chp nhn c bng cch s dng cc bin php bo v hoc nu cn thit, rt khi hp ng dch v nu vic c php lut v cc quy nh cho php.
22. Cc chnh sch v th tc phi yu cu (Tham chiu: on A10):
(a) Cc ch phn hn ph trch hp ng dich v cung cp cho doanh nghip kim ton cc thng tin cn thit lin quan n hp ng dch v, bao gm phm vi dch v
cho php doanh nghip kim ton nh gi tc ng tng th, nu c, i vi cc yu cu v tnh c lp;
(b) Cn b, nhn vin ca doanh nghip kim ton phi thng bo ngay cho doanh nghip kim ton v cc trng hp v mi quan h c th e da n tnh c lp
doanh nghip c bin php ph hp; v
(c) Tch ly v trao i thng tin c lin quan vi cn b, nhn vin ph hp ca doanh nghip kim ton :
(i) Doanh nghip kim ton v cc cn b, nhn vin ca doanh nghip c th xc nh liu h c p ng c cc yu cu v tnh c lp hay khng;
(ii) Doanh nghip kim ton c th duy tr v cp nht h s lin quan n tnh c lp; v
(iii) Doanh nghip kim ton c th c bin php thch hp i vi nhng nguy c xc nh e da n tnh c lp cao hn mc chp nhn c.
23. Doanh nghip kim ton phi xy dng cc chnh sch v th tc c s m bo hp l rng doanh nghip c thng bo v cc trng hp vi phm quy nh v tnh c
lp, v c cc bin php thch hp gii quyt cc trng hp vi phm . Cc chnh sch v th tc ny phi bao gm cc quy nh sau (Tham chiu: on A10):
(a) Cn b, nhn vin ca doanh nghip kim ton phi thng bo ngay cho doanh nghip kim ton v cc trng hp vi phm tnh c lp m h bit;
(b) Doanh nghip kim ton phi trao i ngay cc trng hp vi phm chnh sch v th tc pht hin c vi:
(i) Ch phn hn ph trch hp ng dch v, ngi ny s cng vi doanh nghip kim ton x l vi phm;
(ii) Cc cn b, nhn vin c lin quan khc trong doanh nghip kim ton v trong mng li nu cn thit cng nh cc i tng khc phi tun th cc quy nh v
tnh c lp; v
(c) Ch phn hn ph trch hp ng dch v v cc c nhn khc c cp ti on 23(b)(ii) Chun mc ny phi trao i ngay vi doanh nghip kim ton, nu cn
thit, v cc bin php thc hin gii quyt vn nhm gip doanh nghip kim ton xc nh liu c phi thc hin thm cc bin php khc hay khng.
24. t nht mt nm mt ln, doanh nghip kim ton phi thu thp xc nhn bng vn bn v vic tun th cc chnh sch v th tc ca doanh nghip v tnh c lp t tt c cc
cn b, nhn vin ca doanh nghip l i tng phi tun th cc quy nh v o c lin quan n tnh c lp (Tham chiu: on A10-A11).
25. Doanh nghip kim ton phi xy dng cc chnh sch v th tc (Tham chiu: on A10):
(a) t ra cc tiu ch xc nh s cn thit ca cc bin php bo v nhm gim nguy c t s quen thuc xung mc c th chp nhn c khi giao trch nhim cho mt
cn b cp cao thc hin mt hp ng dch v m bo trong mt thi gian di;
(b) i vi vic kim ton bo co ti chnh ca cc t chc nim yt, yu cu phi lun chuyn ch phn hn kim ton, cc c nhn chu trch nhim sot xt vic kim sot
cht lng ca cuc kim ton v cc i tng khc cn lun chuyn nu cn thit, sau mt thi gian nht nh theo cc quy nh v o c ngh nghip c lin quan
(Tham chiu: on A12-A17).
Chp nhn v duy tr quan h khch hng v cc hp ng c th
26. Doanh nghip kim ton phi thit k v thc hin cc chnh sch v th tc v vic chp nhn v duy tr quan h khch hng v cc hp ng c th c s m bo hp l
rng doanh nghip s ch chp nhn hoc duy tr quan h khch hng v cc hp ng dch v nu doanh nghip:
(a) C nng lc chuyn mn v kh nng thc hin cuc kim ton, bao gm thi gian v cc ngun lc cn thit (Tham chiu: on A18, A23);
(b) C th tun th cc quy nh v o c ngh nghip c lin quan;
(c) xem xt tnh chnh trc ca khch hng v khng c thng tin no lm cho doanh nghip kt lun rng khch hng thiu chnh trc (Tham chiu: on A19-A20,
A23).
27. Cc chnh sch v th tc phi yu cu:
(a) Doanh nghip kim ton thu thp cc thng tin cn thit trong tng hon cnh c th trc khi chp nhn mt khch hng mi hoc khi quyt nh vic tip tc duy tr
quan h khch hng hin ti v khi cn nhc vic chp nhn cung cp dch v mi cho khch hng hin ti (Tham chiu: on A21, A23);
(b) Khi chp nhn hp ng dch v vi mt khch hng mi hoc khch hng hin ti, nu pht hin kh nng xy ra xung t v li ch th doanh nghip kim ton phi xc
nh c nn chp nhn hp ng dch v hay khng;
(c) Nu pht hin c vn v doanh nghip kim ton quyt nh chp nhn hoc duy tr quan h khch hng hoc mt hp ng c th, doanh nghip kim ton phi ghi v
lu li cch thc gii quyt cc vn .
28. Doanh nghip kim ton phi xy dng cc chnh sch v th tc v vic duy tr hp ng dch v v quan h khch hng. Cc chnh sch v th tc quy nh cc trng hp
khi doanh nghip kim ton thu thp c thng tin m nu cc thng tin c bit trc th s dn n vic doanh nghip t chi hp ng. Cc chnh sch v th tc
phi lu n:
(a) Trch nhim php l v trch nhim ngh nghip p dng cho tng hon cnh, bao gm vic liu doanh nghip c cn phi bo co cho ngi b nhim hoc trong mt s
trng hp, cho cc c quan nh nc c thm quyn hay khng;
(b) Kh nng rt khi hp ng dch v hoc rt khi c hp ng dch v v quan h khch hng (Tham chiu: on A22-A23).
Ngun nhn lc
29. Doanh nghip kim ton phi xy dng cc chnh sch v th tc c s m bo hp l rng doanh nghip c nhn s vi trnh chuyn mn, nng lc, v cam kt tun
th cc nguyn tc o c ngh nghip cn thit :
(a) Thc hin hp ng dch v theo cc chun mc ngh nghip, php lut v cc quy nh c lin quan; v
(b) Cho php doanh nghip kim ton hoc ch phn hn ph trch hp ng dch v pht hnh bo co ph hp vi tng hon cnh c th (Tham chiu: on A24-A29).
Phn cng nhm thc hin hp ng dch v
30. Doanh nghip kim ton phi phn cng trch nhim i vi tng hp ng dch v cho mt ch phn hn ph trch hp ng dch v v phi xy dng cc chnh sch v th
tc quy nh rng:
(a) Danh tnh v vai tr ca ch phn hn ph trch hp ng dch v phi c trao i cc thnh vin ch cht trong Ban Gim c v Ban qun tr ca khch hng;
(b) Ch phn hn ph trch hp ng dch v phi c trnh chuyn mn, nng lc, v thm quyn thch hp thc hin nhim v ca mnh; v
(c) Trch nhim ca ch phn hn ph trch hp ng dch v c xc nh r rng v phi c trao i vi ch phn hn (Tham chiu: on A30).
31. Doanh nghip kim ton phi xy dng cc chnh sch v th tc b nhim nhn s thch hp c trnh chuyn mn v nng lc cn thit :
(a) Thc hin cc hp ng dch v ph hp vi cc chun mc ngh nghip, php lut v cc quy nh c lin quan;
(b) Cho php doanh nghip kim ton hoc ch phn hn ph trch hp ng dch v pht hnh bo co ph hp vi hon cnh c th (Tham chiu: on A31).
Thc hin hp ng dch v
32. Doanh nghip kim ton phi xy dng cc chnh sch v th tc c s m bo hp l rng cc hp ng dch v c thc hin tun th cc chun mc ngh nghip, php
lut v cc quy nh c lin quan v doanh nghip kim ton hoc ch phn hn ph trch hp ng dch v pht hnh bo co ph hp vi hon cnh c th. Cc chnh sch v
th tc phi bao gm:
(a) Cc vn lin quan n vic tng cng tnh nht qun trong cht lng thc hin hp ng dch v (Tham chiu: on A32-A33);
(b) Trch nhim gim st (Tham chiu: on A34); v
(c) Trch nhim sot xt (Tham chiu: on A35).
33. Cc chnh sch v th tc v trch nhim sot xt ca doanh nghip kim ton phi c xc nh trn c s cc thnh vin trong nhm thc hin hp ng dch v nhiu kinh
nghim hn sot xt cng vic ca cc thnh vin t kinh nghim hn trong nhm.
Tham kho kin t vn
34. Doanh nghip kim ton phi xy dng cc chnh sch v th tc c s m bo hp l rng:
(a) cc vn phc tp hoc d gy tranh ci phi c tham kho kin t vn thch hp;
(b) C y ngun lc c th thc hin vic tham kho kin t vn thch hp;
(c) Ni dung, phm vi, kt lun t vic tham kho kin t vn phi c lu li v phi c bn tham kho kin v bn t vn cng thng nht;
(d) Cc kt lun t vic tham kho kin t vn phi c thc hin (Tham chiu: on A36-A40).
Sot xt vic kim sot cht lng hp ng dch v
35. Doanh nghip kim ton phi xy dng cc chnh sch v th tc yu cu phi thc hin sot xt vic kim sot cht lng i vi cc hp ng dch v thch hp, nh gi
khch quan v cc xt on quan trng ca nhm thc hin hp ng dch v v cc kt lun ca nhm hnh thnh bo co. Cc chnh sch v th tc phi:
(a) Yu cu sot xt vic kim sot cht lng i vi tt c cc cuc kim ton bo co ti chnh ca t chc nim yt;
(b) a ra cc tiu ch nh gi tt c cc cuc kim ton v sot xt bo co ti chnh khc, cng nh cc hp ng dch v m bo v cc dch v lin quan khc nhm
xc nh xem c phi thc hin vic sot xt kim sot cht lng hay khng (Tham chiu: on A41);
(c) Yu cu sot xt vic kim sot cht lng i vi tt c cc hp ng dch v p ng cc tiu ch a ra theo quy nh ti on 35(b) Chun mc ny (nu c).
36. Doanh nghip kim ton phi xy dng cc chnh sch v th tc quy nh ni dung, lch trnh v phm vi thc hin sot xt vic kim sot cht lng hp ng dch v. Cc
chnh sch v th tc phi quy nh rng bo co v hp ng dch v khng c k trc khi hon thnh vic sot xt kim sot cht lng hp ng dch v (Tham chiu:
on A42-A43).
37. Doanh nghip kim ton phi xy dng cc chnh sch v th tc quy nh vic sot xt kim sot cht lng hp ng dch v phi bao gm:
(a) Tho lun cc vn quan trng vi ch phn hn ph trch hp ng dch v;
(b) Sot xt bo co ti chnh hoc cc thng tin khc v d tho bo co;
(c) Sot xt ti liu, h s thc hin hp ng dch v c la chn lin quan n cc xt on quan trng v cc kt lun ca nhm thc hin hp ng dch v; v
(d) nh gi cc kt lun ca nhm thc hin hp ng dch v hnh thnh bo co v xem xt liu d tho bo co c ph hp hay khng (Tham chiu: on A44).
38. i vi cuc kim ton bo co ti chnh ca cc t chc nim yt, doanh nghip kim ton phi xy dng cc chnh sch v th tc quy nh vic sot xt kim sot cht
lng ca cuc kim ton phi xem xt cc vn sau:
(a) nh gi ca nhm kim ton v tnh c lp ca doanh nghip kim ton lin quan n cuc kim ton c th;
(b) Liu nhm kim ton tham kho kin t vn cn thit v cc vn cn khc bit v quan im, cc vn phc tp hoc d gy tranh ci hay cha, v cc kt lun
t vic tham kho kin t vn; v
(c) Liu ti liu, h s c la chn sot xt c phn nh cc cng vic c thc hin lin quan n cc xt on quan trng v c h tr cho cc kt lun ca nhm
kim ton hay khng (Tham chiu: on A45-A46).
Cc tiu ch v nng lc ca ngi sot xt vic kim sot cht lng hp ng dch v
39. Doanh nghip kim ton phi xy dng cc chnh sch v th tc v vic b nhim ngi sot xt vic kim sot cht lng hp ng dch v v a ra cc tiu ch v nng lc
ca ngi sot xt thng qua:
(a) Trnh chuyn mn cn thit thc hin nhim v sot xt, bao gm kinh nghim v thm quyn cn thit (Tham chiu: on A47); v
(b) Mc m ngi sot xt vic kim sot cht lng hp ng dch v c th c tham kho kin t vn v hp ng dch v m khng lm gim i tnh khch quan
ca ngi sot xt (Tham chiu: on A48).
40. Doanh nghip kim ton phi xy dng cc chnh sch v th tc duy tr tnh khch quan ca ngi sot xt vic kim sot cht lng hp ng dch v (Tham chiu: on
A49-A51).
41. Cc chnh sch v th tc ca doanh nghip kim ton phi quy nh v vic thay th ngi sot xt vic kim sot cht lng hp ng dch v khi tnh khch quan ca ngi
sot xt khng cn m bo.
Ti liu, h s v sot xt vic kim sot cht lng hp ng dch v
42. Doanh nghip kim ton phi xy dng cc chnh sch v th tc i vi ti liu, h s sot xt vic kim sot cht lng hp ng dch v, trong quy nh phi lu li ti
liu, h s v cc ni dung sau:
(a) Cc th tc theo quy nh trong chnh sch ca doanh nghip kim ton v vic sot xt kim sot cht lng hp ng dch v c thc hin;
(b) Vic sot xt kim sot cht lng hp ng dch v c hon thnh ti ngy hoc trc ngy k bo co; v
(c) Ngi sot xt khng nhn thy bt k vn no cha c gii quyt c th lm cho ngi sot xt tin rng cc xt on quan trng v cc kt lun ca nhm thc hin
hp ng dch v l khng ph hp.
Khc bit v quan im
43. Doanh nghip kim ton phi xy dng cc chnh sch v th tc x l v gii quyt cc vn cn khc bit v quan im trong ni b nhm thc hin hp ng dch v,
vi bn t vn hoc gia ch phn hn ph trch hp ng dch v vi ngi sot xt vic kim sot cht lng hp ng dch v (Tham chiu: on A52-A53).
44. Cc chnh sch v th tc phi quy nh:
(a) Cc kt lun rt ra phi c lu li trong ti liu, h s v phi c thc hin; v
(b) Bo co v hp ng dch v khng c k trc ngy vn c gii quyt.
Ti liu, h s v hp ng dch v
Hon thin h s hp ng dch v chnh thc
45. Doanh nghip kim ton phi xy dng cc chnh sch v th tc v vic nhm thc hin hp ng dch v phi hon thin h s hp ng dch v chnh thc ngay sau khi hon
thnh bo co v hp ng dch v (Tham chiu: on A54-A55).
Tnh bo mt, s an ton, tnh ton vn, kh nng truy cp v kh nng khi phc ti liu, h s v hp ng dch v
46. Doanh nghip kim ton phi xy dng cc chnh sch v th tc duy tr tnh bo mt, s an ton, tnh ton vn, kh nng truy cp v kh nng khi phc ti liu, h s v
hp ng dch v (Tham chiu: on A56-A59).
Lu tr ti liu, h s hp ng dch v
47. Doanh nghip kim ton phi xy dng cc chnh sch v th tc v vic lu tr ti liu, h s v hp ng dch v trong mt khong thi gian di p ng yu cu ca
doanh nghip hoc yu cu ca php lut v cc quy nh (Tham chiu: on A60-A63).
Gim st
Gim st cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton
48. Doanh nghip kim ton phi xy dng mt quy trnh gim st c s m bo hp l rng cc chnh sch v th tc lin quan n h thng kim sot cht lng l ph hp,
y v hot ng hu hiu. Quy trnh ny phi:
(a) Xem xt v nh gi lin tc h thng kim sot cht lng ca doanh nghip kim ton, bao gm kim tra nh k t nht mt hp ng dch v hon thnh do mi
ch phn hn ph trch;
(b) Yu cu giao trch nhim i vi quy trnh gim st cho mt hoc nhiu ch phn hn hoc nhng ngi khc c y kinh nghim v thm quyn thch hp trong
doanh nghip kim ton thc hin trch nhim ;
(c) Yu cu nhng ngi thc hin hp ng dch v hoc sot xt vic kim sot cht lng hp ng dch v khng c tham gia kim tra hp ng dch v (Tham
chiu: on A64-A68).
nh gi, trao i v khc phc cc khim khuyt pht hin c
49. Doanh nghip kim ton phi nh gi nh hng ca cc khim khuyt pht hin c thng qua quy trnh gim st v xc nh liu:
(a) Cc khim khuyt khng nht thit cho thy h thng kim sot cht lng ca doanh nghip kim ton l khng y cung cp cho doanh nghip s m bo hp
l rng h thng tun th cc chun mc ngh nghip, php lut v cc quy nh c lin quan, v cc bo co do doanh nghip kim ton hoc ch phn hn ph trch
hp ng pht hnh c ph hp vi tnh hnh c th hay khng; hoc
(b) Cc khim khuyt c tnh h thng, lp i lp li hoc l cc khim khuyt nghim trng khc cn c sa cha kp thi hay khng.
50. Doanh nghip kim ton phi trao i vi cc ch phn hn ph trch hp ng dch v v cc cn b, nhn vin c lin quan v cc khim khuyt pht hin c thng qua
quy trnh gim st v xut cc hnh ng khc phc thch hp (Tham chiu: on A69).
51. Cc hnh ng khc phc thch hp c xut i vi cc khim khuyt pht hin c phi gm mt hoc cc ni dung sau:
(a) Thc hin hnh ng khc phc thch hp lin quan n tng hp ng dch v hoc tng cn b, nhn vin ca doanh nghip kim ton;
(b) Trao i v cc pht hin vi nhng ngi chu trch nhim o to v pht trin ngh nghip;
(c) Thay i cc chnh sch v th tc kim sot cht lng; v
(d) X l k lut i vi cc c nhn khng tun th cc chnh sch v th tc ca doanh nghip kim ton, c bit l cc c nhn c ti phm.
52. Doanh nghip kim ton phi xy dng cc chnh sch v th tc x l cc trng hp m kt qu ca th tc gim st cho thy bo co v hp ng dch v c th khng
thch hp hoc cho thy cc th tc b b st trong qu trnh thc hin hp ng dch v. Cc chnh sch v th tc phi yu cu doanh nghip kim ton xc nh hnh ng
no tip theo l ph hp tun th cc chun mc ngh nghip, php lut v cc quy nh c lin quan, ng thi xem xt liu c cn xin kin ca chuyn gia t vn php lut
hay khng.
53. t nht mi nm mt ln, doanh nghip kim ton phi trao i kt qu ca vic gim st h thng kim sot cht lng ca doanh nghip vi cc ch phn hn ph trch hp
ng dch v v cc c nhn khc ph hp trong doanh nghip kim ton, bao gm Tng Gim c hoc Hi ng thnh vin, nu cn. Thng tin c trao i phi y
cho php doanh nghip kim ton v cc c nhn nu trn c hnh ng kp thi v thch hp, khi cn thit, theo nhim v v trch nhim c giao. Thng tin c trao i
phi bao gm:
(a) M t v cc th tc gim st thc hin;
(b) Cc kt lun rt ra t cc th tc gim st;
(c) M t v cc khim khuyt c tnh h thng, lp i lp li hoc cc khim khuyt nghim trng khc v cc hnh ng thc hin gii quyt hoc sa cha cc khim
khuyt .
54. Mt s doanh nghip kim ton hot ng trong cng mt mng li v m bo tnh nht qun, cc doanh nghip ny c th thc hin mt s th tc gim st theo yu cu
ca mng li. Nu cc doanh nghip kim ton trong cng mt mng li hot ng theo cc chnh sch v th tc gim st chung c thit k tun th Chun mc ny v
cc doanh nghip tin cy vo h thng gim st th cc chnh sch v th tc ca doanh nghip phi quy nh rng:
(a) t nht mt nm mt ln, mng li phi ph bin v phm vi, mc v kt qu tng th ca quy trnh gim st cho cc c nhn ph hp trong cc cng ty mng li; v
(b) Mng li phi trao i kp thi vi cc c nhn ph hp trong cc cng ty mng li v bt k khim khuyt no pht hin c trong h thng kim sot cht lng
thc hin cc hnh ng cn thit.
Cc quy nh trn gip ch phn hn ph trch hp ng dch v trong cc cng ty mng li c th tin cy vo kt qu ca quy trnh gim st c thc hin trong mng li,
tr khi doanh nghip kim ton hoc mng li c quy nh khc.
Phn nn v co buc
55. Doanh nghip kim ton phi xy dng cc chnh sch v th tc c c s m bo hp l v vic doanh nghip x l ph hp i vi:
(a) Cc phn nn v co buc v nhng cng vic m doanh nghip thc hin khng tun th cc chun mc ngh nghip, php lut v cc quy nh c lin quan; v
(b) Cc co buc v hnh vi khng tun th h thng kim sot cht lng ca doanh nghip kim ton.
Quy trnh gim st ny cng yu cu doanh nghip kim ton phi xy dng cc knh thng tin r rng cc cn b, nhn vin ca doanh nghip c th phn nh cc vn h
quan tm m khng lo s b tr th (Tham chiu: on A70).
56. Trong qu trnh iu tra v cc phn nn v co buc, nu doanh nghip kim ton pht hin cc khim khuyt trong vic thit k hoc thc hin cc chnh sch v th tc kim
sot cht lng ca doanh nghip, hoc pht hin hnh vi khng tun th h thng kim sot cht lng ca cc c nhn, doanh nghip kim ton phi thc hin cc hnh ng
ph hp theo quy nh ti on 51 Chun mc ny (Tham chiu: on A71-A72).
Ti liu, h s v h thng kim sot cht lng
57. Doanh nghip kim ton phi xy dng cc chnh sch v th tc quy nh v ti liu, h s ph hp cung cp bng chng v hot ng ca tng yu t trong h thng kim
sot cht lng ca doanh nghip (Tham chiu: on A73-A75).
58. Doanh nghip kim ton phi xy dng cc chnh sch v th tc quy nh v lu tr ti liu, h s trong mt khong thi gian di cho php nhng ngi thc hin th tc
gim st c th nh gi c s tun th ca doanh nghip i vi h thng kim sot cht lng ca doanh nghip, hoc phi lu tr trong thi gian di hn nu php lut v cc quy
nh yu cu.
59. Doanh nghip kim ton phi xy dng cc chnh sch v th tc quy nh v ti liu, h s lin quan n cc phn nn v co buc cng nh cc bin php x l i vi cc
phn nn, co buc .
***
Hng dn p dng
p dng v tun th cc quy nh c lin quan
Lu i vi cc doanh nghip kim ton nh (Tham chiu: on 14)
A1. Chun mc ny khng yu cu tun th cc quy nh khng lin quan, v d trong trng hp kim ton vin hnh ngh c lp m khng c nhn vin cp di. Cc quy
nh trong Chun mc ny nh quy nh v cc chnh sch v th tc i vi cng vic phn cng nhn s thch hp cho nhm kim ton (xem on 31), quy nh v trch
nhim sot xt (xem on 33) v quy nh v vic trao i hng nm v kt qu gim st vi cc ch phn hn kim ton trong doanh nghip kim ton (xem on 53) l
khng ph hp vi trng hp kim ton vin hnh ngh c nhn.
Cc yu t ca h thng kim sot cht lng (Tham chiu: on 17)
A2. Nhn chung, vic ph bin cc chnh sch v th tc kim sot cht lng cho cc cn b, nhn vin ca doanh nghip kim ton bao gm m t cc chnh sch v th tc
kim sot cht lng, cc mc tiu cn t c, v thng ip rng mi c nhn u c trch nhim i vi cht lng v phi tun th cc chnh sch v th tc ny. Vic
khuyn khch cc cn b, nhn vin ca doanh nghip kim ton trao i cc quan im hoc nhng vn h quan tm lin quan n kim sot cht lng cho thy tm quan
trng ca vic thu thp cc kin phn hi v h thng kim sot cht lng ca doanh nghip kim ton.
Lu i vi cc doanh nghip kim ton nh
A3. i vi cc doanh nghip kim ton nh, ti liu, h s v vic trao i v cc chnh sch v th tc c th khng quy chun bng v c phm vi hp hn so vi cc doanh
nghip kim ton ln.
Trch nhim ca ngi lnh o i vi cht lng trong doanh nghip kim ton
y mnh vn ha ni b v cht lng (Tham chiu: on 18)
A4. Ngi ng u doanh nghip kim ton l tm gng c nh hng ng k n vn ha ni b ca doanh nghip. Vic y mnh vn ha ni b hng n cht lng ph
thuc vo cc hnh ng v thng ip r rng, nht qun v thng xuyn ca tt c cc cp qun l ca doanh nghip kim ton. Cc hnh ng v thng ip nhn mnh
vo cc chnh sch v th tc ca doanh nghip kim ton v kim sot cht lng v yu cu phi:
(a) Thc hin cng vic theo cc chun mc ngh nghip, php lut v cc quy nh c lin quan; v
(b) Pht hnh bo co ph hp vi tnh hnh c th.
Cc hnh ng v thng ip s khuyn khch vn ha ghi nhn v khen thng cc cng vic c cht lng cao. Cc hnh ng v thng ip ny c th c ph bin ti
cc kha o to, hi tho, cc cuc hp, cc bui ta m chnh thc hoc khng chnh thc, tuyn b s mnh, bn tin ni b, hoc cc vn bn hng dn. Cc hnh ng
v thng ip ny c th c kt hp vo ti liu, h s v ti liu o to ni b ca doanh nghip kim ton v trong cc th tc nh gi ch phn hn v nhn vin c
th h tr v cng c quan im ca doanh nghip kim ton v tm quan trng ca cht lng v cch thc t c cht lng.
A5. y mnh vn ha ni b v cht lng, iu c bit quan trng vi ngi ng u doanh nghip kim ton l phi nhn thc c yu cu hng u trong chin lc
kinh doanh ca doanh nghip l phi m bo cht lng ca tt c cc hp ng dch v m doanh nghip thc hin. Nhng cng vic cn thc hin y mnh vn ha ni
b bao gm:
(a) Xy dng cc chnh sch v th tc v nh gi hiu qu thc hin cng vic, tin lng, v c hi thng tin (bao gm h thng u i) i vi cn b, nhn vin ca
doanh nghip kim ton chng minh cam kt hng u ca doanh nghip kim ton v cht lng;
(b) Phn cng trch nhim qun l sao cho cc quan tm v vt cht khng chi phi n cht lng cng vic thc hin; v
(c) Cung cp y ngun lc cho vic xy dng, lu tr ti liu, h s v h tr cho cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton.
Phn cng trch nhim iu hnh h thng kim sot cht lng ca doanh nghip kim ton (Tham chiu: on 19)
A6. Kinh nghim v kh nng y , thch hp s gip nhng ngi chu trch nhim v h thng kim sot cht lng ca doanh nghip kim ton c th xc nh v hiu c
cc vn v kim sot cht lng, ng thi xy dng c cc chnh sch v th tc thch hp. Thm quyn cn thit s gip nhng ngi thc hin cc chnh sch v
th tc ny.
Tun th cc quy nh v o c ngh nghip c lin quan (Tham chiu: on 20)
A7. Chun mc o c ngh nghip ca IFAC quy nh cc nguyn tc c bn v o c ngh nghip, bao gm:
(a) Tnh chnh trc;
(b) Tnh khch quan;
(c) Nng lc chuyn mn v tnh thn trng;
(d) Tnh bo mt; v
(e) T cch ngh nghip.
A8. Phn B Chun mc o c ngh nghip ca IFAC quy nh v hng dn cch p dng khun kh chung trong cc tnh hung c th. Chun mc o c ngh nghip cng
a ra v d v cc bin php bo v ph hp ngn nga cc nguy c dn n vic khng tun th cc nguyn tc c bn v a ra v d v cc tnh hung khng c cc
bin php bo v ngn nga cc nguy c .
A9. Cc nguyn tc c bn c tng cng:
Bi ngi ng u doanh nghip kim ton;
Thng qua gio dc v o to;
Thng qua vic gim st; v
Thng qua quy trnh x l hnh vi khng tun th.
Thut ng doanh nghip kim ton, mng li v cng ty mng li (Tham chiu: on 20-25)
A10. Thut ng doanh nghip kim ton, mng li hoc cng ty mng li trong cc quy nh v o c ngh nghip c lin quan c th khc vi thut ng trong Chun
mc ny. V d, Chun mc o c ca IFAC
[3]
nh ngha doanh nghip kim ton l:
(i) Mt cng ty t nhn, cng ty hp danh hoc cng ty c phn tp hp cc kim ton vin chuyn nghip;
(ii) Mt n v kim sot cc doanh nghip nu im (a) thng qua hnh thc s hu, qun l hoc bng cc hnh thc khc; v
(iii) Mt n v chu s kim sot ca cc doanh nghip nu im (a) thng qua hnh thc s hu, qun l hoc bng cc hnh thc khc.
Chun mc o c ca IFAC cng hng dn v cc thut ng mng li v cng ty mng li.
tun th cc quy nh trong on 20-25 Chun mc ny, cc thut ng c s dng trong cc quy nh v o c ngh nghip c lin quan s c p dng khi cn thit
c th hiu c cc quy nh v o c ngh nghip ny.
Xc nhn bng vn bn (Tham chiu: on 24)
A11. Xc nhn bng vn bn c th di hnh thc vn bn bng giy hoc vn bn in t. Bng cch thu thp xc nhn bng vn bn v thc hin cc hnh ng ph hp khi
nhn c thng tin v hnh vi khng tun th, doanh nghip kim ton s th hin c c tm quan trng ca tnh c lp v ph bin vn ny cho cc cn b, nhn
vin ca doanh nghip.
Nguy c t s quen thuc (Tham chiu: on 25)
A12. Chun mc o c ca IFAC trnh by v nguy c t s quen thuc c th l kt qu ca vic giao trch nhim cho cng mt cn b cp cao thc hin mt hp ng dch v
trong mt thi gian di v cc bin php bo v thch hp ngn nga nguy c .
A13. Vic xc nh cc tiu ch ph hp x l nguy c t s quen thuc c th bao gm xc nh cc vn nh:
Ni dung ca hp ng dch v, bao gm mc lin quan ca hp ng n li ch cng chng;
Thi gian ph trch hp ng dch v ca cn b cp cao.
V d v cc bin php ngn nga nguy c t s quen thuc bao gm lun chuyn cc cn b cp cao hoc yu cu thc hin vic sot xt kim sot cht lng ca hp ng
dch v.
A14. Chun mc o c ca IFAC ghi nhn rng nguy c t s quen thuc l rt d sy ra khi thc hin kim ton bo co ti chnh ca cc t chc nim yt. i vi cc cuc
kim ton ny, chun mc o c ca IFAC quy nh phi lun chuyn ch phn hn kim ton
[4]
sau mt thi gian nht nh, thng khng qu 7 nm, ng thi a ra cc
quy nh v hng dn lin quan. Cc quy nh ca mi quc gia c th quy nh thi gian lun chuyn ngn hn.
Lu i vi cc t chc kim ton trong lnh vc cng
A15. Php lut c th quy nh cc bin php bo v tnh c lp ca kim ton vin trong lnh vc cng. Tuy nhin, tnh c lp vn c th b e da ngay c khi c cc bin
php bo v ca php lut. Do , khi xy dng cc chnh sch v th tc theo quy nh ti on 20-25, kim ton vin trong lnh vc cng c th tham kho cc quy nh
trong lnh vc cng v x l cc nguy c e da n tnh c lp theo tnh hnh thc t.
A16. Cc t chc nim yt c cp ti on 25 v A14 khng ph bin trong lnh vc cng. Tuy nhin cc n v trong lnh vc cng c th c quy m ln, phc tp hoc lin
quan n li ch cng chng, v v th c th c nhiu bn lin quan khc nhau. Do , c th c trng hp doanh nghip kim ton xc nh, da trn cc chnh sch v th
tc kim sot cht lng ca doanh nghip, rng n v c kim ton trong lnh vc cng quan trng quyt nh m rng cc th tc kim sot cht lng.
A17. Trong lnh vc cng, php lut c th quy nh v vic b nhim v nhim k ph trch ca ch phn hn kim ton. Do , c th khng tun th c nghim ngt cc quy
nh v lun chuyn ch phn hn kim ton i vi cc t chc nim yt. Tuy nhin, i vi cc n v trong lnh vc cng c coi l quan trng theo on A16, phc v
li ch cng chng, cc t chc kim ton trong lnh vc cng c th xy dng cc chnh sch v th tc tng cng vic tun th yu cu lun chuyn ch phn hn ph
trch cuc kim ton.
Chp nhn v duy tr quan h khch hng v cc hp ng c th
Nng lc chuyn mn, kh nng v cc ngun lc (Tham chiu: on 26(a))
A18. xem xt vic liu doanh nghip kim ton c nng lc chuyn mn, kh nng v cc ngun lc thc hin mt hp ng dch v mi cho khch hng mi hoc khch
hng hin ti hay khng, cn sot xt cc yu cu c th ca hp ng dch v v l lch ca ch phn hn ph trch hp ng dch v v cn b nhn vin tt c cc cp v
xem xt liu:
Cn b, nhn vin ca doanh nghip kim ton c hiu bit v ngnh ngh, lnh vc hot ng hoc cc vn c lin quan hay khng;
Cn b, nhn vin ca doanh nghip kim ton c kinh nghim v cc quy nh php l, cc yu cu bo co c lin quan hoc c kh nng t c cc k nng v kin
thc cn thit mt cch hiu qu hay khng;
Doanh nghip kim ton c nhn s c nng lc chuyn mn v kh nng cn thit hay khng;
C sn chuyn gia, nu cn, hay khng;
C cc c nhn p ng c cc tiu ch v yu cu v nng lc thc hin vic sot xt kim sot cht lng ca hp ng dch v hay khng; v
Doanh nghip kim ton c kh nng hon thnh hp ng dch v trong thi hn phi a ra bo co hay khng.
Tnh chnh trc ca khch hng (Tham chiu: on 26(c))
A19. V d v cc vn cn xem xt lin quan n tnh chnh trc ca khch hng bao gm:
Tn tui v danh ting ca cc ch s hu chnh, cc thnh vin ch cht ca Ban Gim c v Ban qun tr khch hng;
Bn cht cc hot ng ca khch hng, k c cc thng l kinh doanh;
Thng tin lin quan n quan im ca cc ch s hu chnh, cc thnh vin ch cht ca Ban Gim c v Ban qun tr v nhng vn nh vic hiu cc chun mc k
ton v mi trng kim sot ni b;
Liu khch hng c quan tm qu mc n vic duy tr mc ph kim ton cng thp cng tt hay khng;
Cc du hiu v s hn ch khng ph hp i vi phm vi cng vic ca doanh nghip kim ton;
Cc du hiu cho thy khch hng c th tham gia vo vic ra tin hoc cc hot ng phi php khc;
L do la chn doanh nghip kim ton v khng ti b nhim doanh nghip kim ton tin nhim;
Tn tui v danh ting ca cc bn lin quan.
Mc hiu bit ca doanh nghip kim ton v tnh chnh trc ca khch hng s tng ln khi tip tc mi quan h vi khch hng .
A20. Doanh nghip kim ton c th thu thp thng tin v tnh chnh trc ca khch hng bng cch:
Trao i vi cng ty cung cp dch v k ton trc y hoc hin ti cho khch hng theo cc quy nh v o c ngh nghip c lin quan, v tho lun vi cc bn th
ba khc;
Phng vn cc cn b, nhn vin khc ca doanh nghip kim ton hoc cc bn th ba nh ngn hng, lut s, v cc cng ty thuc cng lnh vc vi khch hng;
Tm kim cc c s d liu c lin quan.
Duy tr quan h khch hng (Tham chiu: on 27(a))
A21. Khi quyt nh liu c duy tr quan h khch hng hay khng, doanh nghip kim ton cn xem xt cc vn quan trng pht sinh trong qu trnh thc hin hp ng dch v
hin ti hoc hp ng dch v trc v nh hng ca cc vn ny n vic duy tr quan h khch hng. V d, mt khch hng c th bt u m rng hot ng kinh
doanh sang mt lnh vc mi m doanh nghip kim ton khng c chuyn mn cn thit.
Rt khi hp ng dch v (Tham chiu: on 28)
A22. Cc chnh sch v th tc v vic rt khi hp ng dch v hoc rt khi hp ng dch v v chm dt quan h khch hng quy nh cc vn sau:
Tho lun vi cp qun l ph hp v Ban qun tr khch hng v hnh ng thch hp m doanh nghip kim ton c th thc hin ph hp vi thc t v hon cnh c
th;
Tho lun vi cp qun l ph hp v Ban qun tr khch hng v vic rt khi hp ng dch v hoc rt khi hp ng dch v v chm dt quan h khch hng v l do
ca vic rt khi hp ng dch v, nu doanh nghip kim ton xc nh vic rt khi l cn thit;
Xem xt liu c chun mc ngh nghip, php lut v cc quy nh no yu cu doanh nghip kim ton phi tip tc thc hin hp ng hoc phi bo co vi cc c
quan nh nc c thm quyn v vic rt khi hp ng dch v hoc rt khi hp ng dch v v chm dt quan h khch hng, cng vi l do ca vic rt khi hp
ng dch vhay khng;
Lu trong ti liu, h s v cc vn quan trng, kt qu t vn, kt lun v c s ca cc kt lun .
Lu i vi cc doanh nghip kim ton trong lnh vc cng (Tham chiu: on 26-28)
A23. Trong lnh vc cng, kim ton vin c th c b nhim theo quy nh ca php lut. Do , mt s yu cu v lu lin quan n vic chp nhn v duy tr quan h khch
hng v cc hp ng c th theo quy nh ti on 26-28 v hng dn ti on A18-A22 c th khng ph hp. Tuy nhin, vic xy dng cc chnh sch v th tc nh
hng dn ti on A18-A22 c th cung cp cho kim ton vin trong lnh vc cng nhng thng tin c gi tr cho vic nh gi ri ro v thc hin trch nhim bo co.
Ngun nhn lc (Tham chiu: on 29)
A24. Cc chnh sch v th tc ca doanh nghip kim ton v ngun nhn lc bao gm cc ni dung sau:
Tuyn dng;
nh gi hiu qu cng vic;
Kh nng, bao gm thi gian thc hin cng vic c giao
Nng lc chuyn mn;
Pht trin ngh nghip;
C hi thng tin;
Tin lng;
c tnh nhu cu ca cn b, nhn vin.
Cc quy trnh v th tc tuyn dng hiu qu gip doanh nghip kim ton la chn c cc c nhn chnh trc c kh nng pht trin nng lc chuyn mn v kh nng cn
thit thc hin cng vic ca doanh nghip v c cc t cht cn thit gip h thc hin cng vic thnh tho.
A25. Nng lc chuyn mn c th c nng cao bng nhiu phng php, bao gm:
o to chuyn mn;
Cp nht kin thc thng xuyn, bao gm o to;
Kinh nghim lm vic;
c cc nhn vin c kinh nghim hn, v d cc thnh vin khc ca nhm thc hin hp ng dch v hng dn;
Gio dc v tnh c lp cho tt c cn b, nhn vin c yu cu phi tun th tnh c lp.
A26. Vic duy tr nng lc chuyn mn cho cn b, nhn vin ca doanh nghip kim ton ph thuc ng k vo mc cp nht kin thc thng xuyn gip cc cn b,
nhn vin duy tr kin thc v kh nng ca h. Cc chnh sch v th tc hu hiu nhn mnh s cn thit ca vic o to thng xuyn cho tt c cc cp cn b, nhn vin
ca doanh nghip kim ton v b tr ngun lc v s h tr cn thit cho vic o to gip tt c cn b, nhn vin ca doanh nghip duy tr v nng cao nng lc chuyn
mn v kh nng cn thit.
A27. Doanh nghip kim ton c th s dng c nhn bn ngoi doanh nghip c nng lc chuyn mn ph hp ph hp, v d khi doanh nghip khng c sn ngun lc v chuyn
mn v o to.
A28. Cc th tc nh gi hiu qu cng vic, tin lng v c hi thng tin ca doanh nghip ghi nhn v khen thng xng ng vic duy tr v nng cao nng lc chuyn mn
v cam kt tun th cc nguyn tc o c ngh nghip. Cc bin php m doanh nghip kim ton c th thc hin duy tr v nng cao nng lc chuyn mn v cam kt
tun th cc nguyn tc o c ngh nghip bao gm:
Thng bo cho tt c cn b, nhn vin ca doanh nghip kim ton v cc mong mun lin quan n hiu qu cng vic v cc nguyn tc o c ngh nghip;
Hng dn cho cn b, nhn vin v nh gi hiu qu cng vic, s tin b v pht trin ngh nghip; v
Gip cc cn b, nhn vin hiu rng vic c thng chc ln v tr cao hn ph thuc vo hiu qu cng vic v s tun th cc nguyn tc o c ngh nghip v hiu
rng c th b k lut nu khng tun th cc chnh sch v th tc ca doanh nghip.
A29. Quy m v tnh hnh ca doanh nghip kim ton s nh hng n c cu ca quy trnh nh gi hiu qu cng vic ca doanh nghip kim ton. c bit, cc doanh nghip
kim ton nh c th s dng cc phng php t quy chun hn nh gi hiu qu cng vic ca cn b, nhn vin trong doanh nghip.
Phn cng nhm thc hin hp ng dch v
Ch phn hn ph trch hp ng dch v (Tham chiu: on 30)
A30. Cc chnh sch v th tc c th bao gm h thng gim st khi lng cng vic v thi gian ca cc ch phn hn ph trch hp ng dch v m bo h hon thnh
trch nhim ca mnh.
Nhm thc hin hp ng dch v (Tham chiu: on 31)
A31. Khi phn cng nhm thc hin hp ng dch v v xc nh cp gim st cn thit, doanh nghip kim ton cn xem xt cc vn sau ca nhm thc hin hp ng dch
v:
Hiu bit v kinh nghim thc t v cc hp ng dch v c tnh cht v mc phc tp tng t thng qua vic o to v tham gia ph hp;
Hiu bit v cc chun mc ngh nghip, php lut v cc quy nh c lin quan;
Kin thc chuyn mn, bao gm c kin thc v cng ngh thng tin c lin quan;
Kin thc v cc ngnh ngh, lnh vc hot ng ca khch hng;
Kh nng p dng cc xt on chuyn mn;
Hiu bit v cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton.
Thc hin hp ng dch v
S nht qun trong cht lng thc hin hp ng dch v (Tham chiu: on 32(a))
A32. Doanh nghip kim ton cao tnh nht qun trong cht lng thc hin hp ng dch v thng qua cc chnh sch v th tc ca doanh nghip. Cc chnh sch v th tc
ny thng c ph bin thng qua cc ti liu hng dn bng vn bn hoc in t, cc cng c phn mm hoc cc mu ti liu khc v cc ti liu hng dn theo tng
vn c th. Cc vn c hng dn c th bao gm:
Nhm thc hin hp ng dch v c hng dn nh th no h c th nm c mc tiu cng vic;
Cc quy trnh tun th cc chun mc ngh nghip c lin quan;
Cc quy trnh gim st vic thc hin hp ng dch v, o to v hng dn nhn vin;
Cc phng php sot xt i vi cng vic thc hin, cc xt on quan trng v hnh thc bo co c pht hnh;
Lu trong ti liu, h s v hp ng dch v kt qu cng vic thc hin, lch trnh v phm vi sot xt;
Cc quy trnh cp nht, ph bin tt c cc chnh sch v th tc.
A33. Vic o to v lm vic nhm mt cch ph hp s gip cc thnh vin t kinh nghim hn trong nhm thc hin hp ng dch v hiu r mc tiu cng vic c giao.
Gim st (Tham chiu: on 32(b))
A34. Vic gim st hp ng dch v bao gm:
Theo di tin ca hp ng dch v;
Xem xt v nng lc chuyn mn v kh nng ca tng thnh vin trong nhm thc hin hp ng dch v xem liu h c thi gian thc hin cng vic hay
khng, h c hiu cc hng dn hay khng v cng vic c c tin hnh theo ng phng php trong k hoch thc hin hp ng dch v hay khng;
Gii quyt nhng vn quan trng pht sinh trong qu trnh thc hin hp ng dch v, xem xt tm quan trng ca cc vn v iu chnh phng php trong k
hoch cho ph hp;
Xc nh cc vn cn tham kho kin t vn hoc cn c xem xt bi thnh vin nhiu kinh nghim hn trong nhm thc hin hp ng dch v trong qu trnh
thc hin hp ng.
Sot xt (Tham chiu: on 32(c))
A35. Cc vn cn c sot xt bao gm:
Cng vic c c thc hin theo cc chun mc ngh nghip, php lut v cc quy nh c lin quan hay khng;
Nhng vn quan trng c c nu ra xem xt thm hay khng;
Vic tham kho kin t vn mt cch ph hp c tin hnh v cc kt qu t vn c lu trong ti liu, h s v c thc hin hay cha;
C cn phi iu chnh ni dung, lch trnh v phm vi cng vic c thc hin hay khng;
Cng vic thc hin c h tr cho cc kt lun a ra v c c lu trong ti liu, h s mt cch ph hp hay khng;
thu thp c y bng chng thch hp lm c s cho vic pht hnh bo co hay cha;
Mc tiu cc th tc ca hp ng dch v t c hay cha.
Tham kho kin t vn (Tham chiu: on 34)
A36. Vic tham kho kin t vn bao gm tho lun vi cc c nhn c chuyn mn ph hp bn trong hoc bn ngoi doanh nghip kim ton.
A37. Vic tham kho kin t vn s dng cc ngun nghin cu thch hp cng nh kinh nghim tp th v k nng chuyn mn ca doanh nghip kim ton. Vic tham kho
kin t vn gip nng cao cht lng v kh nng s dng xt on chuyn mn. Quy nh ph hp v vic tham kho kin t vn trong cc chnh sch v th tc ca doanh
nghip kim ton gip y mnh vn ha doanh nghp, trong ghi nhn vic tham kho kin t vn c coi l mt cng c hu ch v khuyn khch cc cn b, nhn vin
tham kho kin t vn v cc vn phc tp hoc d gy tranh ci.
A38. Vic tham kho kin t vn v cc vn chuyn mn, o c ngh nghip v cc vn quan trng khc trong doanh nghip kim ton hoc bn ngoi doanh nghip
kim ton, nu cn, c th t c hiu qu khi cc chuyn gia t vn:
c cung cp tt c cc thng tin lin quan h c th a ra kin t vn ph hp;
C kin thc, thm nin v kinh nghim ph hp,
v khi kt qu t vn c lu trong ti liu, h s v thc hin mt cch ph hp.
A39. Vic ghi chp v lu li y v chi tit kt qu tham vn vi cc chuyn gia khc v cc vn phc tp hoc d gy tranh ci s gip hiu c v:
Vn cn t vn; v
Kt qu t vn, bao gm cc quyt nh c a ra, c s v cch thc thc hin cc quyt nh .
A40. Doanh nghip kim ton c nhu cu phi tham kho kin t vn bn ngoi, v d, mt doanh nghip kim ton khng c ngun lc ni b thch hp, c th s dng cc dch
v t vn c cung cp bi:
Cc doanh nghip kim ton khc;
Cc t chc ngh nghip hoc c quan nh nc; hoc
Cc t chc thng mi cung cp cc dch v kim sot cht lng ph hp.
Trc khi k hp ng thu cc dch v , doanh nghip kim ton cn xem xt nng lc chuyn mn v kh nng ca t chc cung cp dch v bn ngoi gip doanh
nghip kim ton xc nh liu t chc c nng lc ph hp cho vic tham kho kin t vn hay khng.
Sot xt vic kim sot cht lng hp ng dch v
Cc tiu ch sot xt vic kim sot cht lng hp ng dch v (Tham chiu: on 35(b))
A41. Cc tiu ch xc nh cc hp ng dch v no ngoi kim ton bo co ti chnh ca cc t chc nim yt phi c sot xt vic kim sot cht lng c th bao gm:
Ni dung ca hp ng dch v, bao gm mc lin quan n li ch cng chng;
Xc nh nhng tnh hung bt thng hoc cc ri ro trong mt hp ng dch v hoc nhm hp ng dch v;
Liu php lut v cc quy nh c yu cu sot xt vic kim sot cht lng hp ng dch v hay khng.
Ni dung, lch trnh v phm vi sot xt vic kim sot cht lng hp ng dch v (Tham chiu: on 36-37)
A42. Bo co v hp ng dch v khng c k trc khi hon thnh vic sot xt kim sot cht lng hp ng dch v. Tuy nhin, ti liu, h s v sot xt vic kim sot
cht lng hp ng dch v c th c hon thnh sau ngy k bo co v hp ng dch v.
A43. Vic thc hin sot xt kim sot cht lng ca hp ng dch v vo cc thi im thch hp trong qu trnh thc hin hp ng dch v cho php gii quyt cc vn
quan trng kp thi v tha ng ti ngy hoc trc ngy k bo co v hp ng dch v.
A44. Phm vi sot xt vic kim sot cht lng ca hp ng dch v c th ph thuc vo tnh phc tp ca hp ng dch v, liu n v c kim ton c phi l t chc nim
yt hay khng v ri ro m bo co v hp ng dch v c th khng ph hp vi hon cnh c th. Vic thc hin sot xt kim sot cht lng hp ng dch v khng lm
gim trch nhim ca ch phn hn ph trch hp ng dch v.
Sot xt vic kim sot cht lng hp ng dch v i vi t chc nim yt (Tham chiu: on 38)
A45. Khi sot xt vic kim sot cht lng hp ng dch v i vi t chc nim yt, cc vn lin quan n vic nh gi cc xt on quan trng ca nhm thc hin hp
ng dch v c th c xem xt bao gm:
Cc ri ro ng k c pht hin trong qu trnh thc hin hp ng dch v v bin php x l cc ri ro ;
Cc xt on thc hin, c bit l xt on v tnh trng yu v cc ri ro ng k;
Mc quan trng v xu hng ca cc sai st c v cha c iu chnh pht hin trong qu trnh thc hin hp ng dch v;
Nhng vn phi c trao i vi Ban Gim c v Ban qun tr khch hng v cc bn khc nh c quan nh nc, nu cn.
Ty thuc vo hon cnh c th, cc vn nu trn cng c th p dng cho vic sot xt kim sot cht lng ca cuc kim ton bo co ti chnh ca cc n v khc cng
nh vic sot xt bo co ti chnh, vic thc hin dch v m bo v cc dch v c lin quan khc.
A46. Mc d khng phi l t chc nim yt nh nu trong on A16, mt s n v trong lnh vc cng c th quan trng yu cu phi thc hin vic sot xt kim sot cht
lng hp ng dch v.
Tiu ch v nng lc ca ngi sot xt kim sot cht lng hp ng dch v
C y k nng chuyn mn, kinh nghim v thm quyn ph hp (Tham chiu: on 39(a))
A47. Vic xc nh liu ngi sot xt kim sot cht lng hp ng dch v c y k nng chuyn mn, kinh nghim v thm quyn ph hp hay khng ty thuc vo hon
cnh c th ca hp ng dch v. V d, ngi sot xt vic kim sot cht lng i vi cuc kim ton bo co ti chnh ca t chc nim yt c th l mt c nhn c y
kinh nghim v thm quyn ph hp gi vai tr l ch phn hn ph trch cuc kim ton bo co ti chnh ca t chc nim yt.
Tham kho kin t vn ca ngi sot xt vic kim sot cht lng hp ng dch v (Tham chiu: on 39(b))
A48. Trong qu trnh thc hin hp ng dch v, ch phn hn ph trch hp ng dch v c th tham kho kin t vn ca ngi sot xt vic kim sot cht lng hp ng
dch v m bo xt on ca ch phn hn ph trch hp ng dch v s c ngi sot xt vic kim sot cht lng hp ng dch v chp nhn. Mc ch ca vic
tham kho kin t vn l trnh s khc bit v quan im pht sinh vo giai on cui ca hp ng dch v v khng lm nh hng n kh nng thc hin vai tr
ca ngi sot xt vic kim sot cht lng hp ng dch v. Nu ni dung v phm vi t vn l ng k th tnh khch quan ca ngi sot xt c th gim i nu c nhm
thc hin hp ng dch v v ngi sot xt u khng ch n vic duy tr tnh khch quan ca ngi sot xt. Nu khng th duy tr tnh khch quan ca ngi sot xt,
mt c nhn khc trong doanh nghip kim ton hoc c nhn bn ngoi doanh nghip c nng lc ph hp c th c b nhim l ngi sot xt vic kim sot cht lng
hp ng dch v hoc ngi t vn cho hp ng dch v.
Tnh khch quan ca ngi sot xt vic kim sot cht lng hp ng dch v (Tham chiu: on 40)
A49. Doanh nghip kim ton phi xy dng cc chnh sch v th tc duy tr tnh khch quan ca ngi sot xt vic kim sot cht lng hp ng dch v, trong quy nh
ngi sot xt cht lng hp ng dch v :
Khng phi do ch phn hn ph trch hp ng dch v la chn;
Khng tham gia vo hp ng dch v trong thi gian sot xt;
Khng a ra quyt nh thay cho nhm thc hin hp ng dch v; v
Khng b nh hng bi cc vn khc c th e da n tnh khch quan ca ngi sot xt.
A50. i vi cc doanh nghip kim ton c t ch phn hn, c th kh trnh khi vic ch phn hn tham gia la chn ngi sot xt vic kim sot cht lng hp ng dch v.
Cc c nhn bn ngoi c nng lc ph hp c th c thu nu doanh nghip kim ton nh xc nh rng hp ng dch v cn phi c sot xt vic kim sot cht
lng. Mt s doanh nghip kim ton nh cng c th s dng doanh nghip kim ton khc thc hin vic sot xt kim sot cht lng ca hp ng dch v. Trng
hp doanh nghip kim ton thu cc c nhn bn ngoi c nng lc ph hp th cc quy nh ti on 39-41 v hng dn ti on A47-A48 s c p dng.
A51. Trong lnh vc cng, kim ton vin c b nhim bt buc (v d, Tng kim ton, hoc mt c nhn bn ngoi c nng lc ph hp khc c b nhim thay mt cho
Tng kim ton) c th gi vai tr tng ng vi ch phn hn kim ton trong lnh vc cng. Trong trng hp , vic la chn ngi sot xt vic kim sot cht lng
ca cuc kim ton c th yu cu xem xt s cn thit phi c lp vi n v c kim ton v kh nng a ra nh gi khch quan ca ngi sot xt vic kim sot cht
lng ca cuc kim ton.
Khc bit v quan im (Tham chiu: on 43)
A52. Cc th tc c hiu qu s gip xc nh s khc bit v quan im ngay ti giai on u, cung cp cc hng dn r rng v cc bc tip theo cn thc hin, v yu cu ghi
chp v lu li trong ti liu, h s v bin php gii quyt s khc bit v quan im v vic thc hin cc kt lun rt ra.
A53. Cc th tc gii quyt s khc bit v quan im c th bao gm vic tham kho kin t vn ca mt kim ton vin hoc doanh nghip kim ton khc, hoc mt t chc
ngh nghip hoc c quan nh nc.
Ti liu, h s v thc hin hp ng dch v
Hon thin h s chnh thc v hp ng dch v (Tham chiu: on 45)
A54. Php lut v cc quy nh c th quy nh thi hn phi hon thin h s chnh thc v hp ng dch v i vi mt s hp ng dch v c th. Trng hp php lut v cc
quy nh khng quy nh v thi hn , on 45 quy nh doanh nghip kim ton phi a ra thi hn cn thit hon thin h s chnh thc v hp ng dch v. V d,
i vi mt cuc kim ton, thi hn thng khng qu 60 ngy sau ngy k bo co kim ton.
A55. Khi c hai hoc nhiu bo co khc nhau c pht hnh v cng mt vn ca mt n v, cc chnh sch v th tc ca doanh nghip kim ton v thi hn hon thin h
s hp ng dch v chnh thc quy nh mi bo co c thc hin nh l i vi tng hp ng dch v ring bit. V d, trng hp ny c th xy ra khi doanh nghip
kim ton pht hnh bo co kim ton v bo co ti chnh ca mt n v thnh vin cho mc ch lp bo co hp nht ca tp on v sau li pht hnh mt bo co
kim ton v cng bo co ti chnh theo quy nh ca php lut.
Tnh bo mt, s an ton, tnh ton vn, kh nng truy cp v kh nng khi phc ti liu, h s hp ng dch v (Tham chiu: on 46)
A56. Cc quy nh v o c ngh nghip c lin quan yu cu cc cn b, nhn vin ca doanh nghip kim ton phi c ngha v tn trng tnh bo mt ca thng tin trong ti
liu, h s v hp ng dch v, tr khi khch hng cho php tit l thng tin, hoc php lut hoc ngha v ngh nghip yu cu h phi cng b thng tin. Php lut v cc
quy nh c th c th yu cu cc ngha v khc i vi cn b, nhn vin ca doanh nghip kim ton lin quan n vic duy tr tnh bo mt ca khch hng, c bit i vi
thng tin c nhn.
A57. Cho d ti liu, h s v hp ng dch v l bn giy, bn in t hoc cc phng tin khc th tnh ton vn, kh nng tip cn v kh nng khi phc ca d liu c th
khng c m bo nu ti liu, h s b thay i, b sung hoc b xo bt m doanh nghip kim ton khng bit, hoc nu ti liu, h s b mt hoc h hng vnh vin. Do
, ngn chn kh nng ti liu, h s hp ng dch v b thay i tri php hoc b mt, cc kim sot m doanh nghip kim ton thit k v thc hin c th bao gm:
Cc kim sot cho php xc nh thi im v ngi to lp, thay i hoc sot xt ti liu, h s v hp ng dch v;
Cc kim sot bo v tnh ton vn ca thng tin ti mi giai on ca hp ng dch v, c bit khi thng tin c chia s trong nhm thc hin hp ng dch v hoc
c chuyn cho cc bn khc qua Internet;
Cc kim sot nhm ngn chn nhng thay i tri php i vi ti liu, h s hp ng dch v; v
Cc kim sot cho php nhm thc hin hp ng dch v v cc bn c thm quyn khc tip cn vi ti liu, h s v hp ng dch v khi cn thit hon thnh
nhim v ca mnh.
A58. duy tr tnh bo mt, s an ton, tnh ton vn, kh nng truy cp v kh nng khi phc ca ti liu, h s hp ng dch v, cc kim sot m doanh nghip kim ton
thit k v thc hin c th bao gm:
S dng mt khu cho cc thnh vin ca nhm thc hin hp ng dch v ngn vic truy cp tri php vo ti liu, h s v hp ng dch v;
Cc th tc sao lu thch hp i vi ti liu, h s in t v hp ng dch v vo cc giai on thch hp trong qu trnh thc hin hp ng dch v;
Cc th tc phn pht ti liu, h s hp ng dch v cho cc thnh vin ca nhm thc hin hp ng vo thi im bt u thc hin hp ng, x l ti liu, h s
trong qu trnh thc hin hp ng v i chiu ti liu, h s khi kt thc hp ng;
Cc th tc hn ch s truy cp v cho php phn pht hp l v lu tr mt cch bo mt bn cng ca ti liu, h s hp ng dch v.
A59. Trn thc t, ti liu, h s gc c th c chuyn thnh bn in t (scan) a vo h s hp ng dch v. Trong trng hp , duy tr tnh ton vn, kh nng truy
cp v kh nng khi phc ca ti liu, h s hp ng dch v, cc th tc ca doanh nghip kim ton c th yu cu nhm hp ng dch v phi:
Phn nh trn bn in t y ni dung ca ti liu, h s gc bng bn giy, k c ch k bng tay, cc ch dn tham kho v ch gii;
a cc ti liu in t ny vo h s v hp ng dch v, bao gm to mc lc v k trn cc bn in t ny nu cn thit;
Cho php khi phc v in cc bn in t ny ra khi cn.
Php lut v cc quy nh khc c th yu cu doanh nghip kim ton lu bn giy ca ti liu, h s gc c chuyn thnh bn in t.
Lu tr ti liu, h s v hp ng dch v (Tham chiu: on 47)
A60. S cn thit phi lu tr ti liu, h s v hp ng dch v v khong thi gian lu tr s thay i ty theo ni dung ca hp ng dch v v tnh hnh ca doanh nghip
kim ton, v d, liu ti liu, h s v hp ng dch v c cn thit cung cp bng chng v nhng vn tip tc nh hng n cc hp ng dch v trong tng lai
hay khng. Thi gian lu tr cng c th ph thuc vo cc yu t khc, nh liu php lut v cc quy nh ca quc gia c yu cu c th thi gian lu tr h s i vi mt
s loi hp ng dch v nht nh hay khng, hoc liu c thng l chung no v khong thi gian lu tr nu php lut v cc quy nh c th ca quc gia khng yu cu v
khong thi gian hay khng.
A61. i vi cc hp ng kim ton, thi gian lu tr h s ti thiu l 5 nm tnh t ngy k bo co kim ton, hoc nu mun hn l tnh t ngy k bo co kim ton tp
on.
A62. V d v cc th tc m doanh nghip kim ton s dng cho vic lu tr ti liu, h s v hp ng dch v, k c cc th tc cho php p ng cc quy nh ti on 47
trong thi gian lu tr, bao gm:
Cho php khi phc v truy cp ti liu, h s v hp ng dch v trong thi gian lu tr, c bit l i vi ti liu, h s in t do cng ngh c th c nng cp
hoc thay i theo thi gian;
Cung cp bng chng v nhng thay i thc hin i vi ti liu, h s v hp ng dch v nu cn sau khi hon thnh h s hp ng dch v; v
Cho php cc bn c thm quyn t bn ngoi truy cp v sot xt mt s ti liu, h s v hp ng dch v c th v mc ch kim sot cht lng hoc cc mc ch
khc.
Quyn s hu ti liu, h s v hp ng dch v
A63. Ti liu, h s v hp ng dch v l ti sn ca doanh nghip kim ton, tr khi php lut c quy nh khc. Doanh nghip kim ton c th phn chia hoc trch ti liu, h
s v hp ng dch v kim ton cung cp cho khch hng, vi iu kin vic cng b khng lm nh hng n tnh hp l ca cng vic thc hin, hoc tnh c lp
ca doanh nghip kim ton hoc cc cn b, nhn vin ca doanh nghip kim ton trong trng hp thc hin cc hp ng dch v m bo.
Gim st
Gim st cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton (Tham chiu: on 48)
A64. Mc ch ca vic gim st s tun th cc chnh sch v th tc kim sot cht lng l nh gi:
S tun th cc chun mc ngh nghip, php lut v cc quy nh c lin quan;
Liu h thng kim sot cht lng c c thit k ph hp v c thc hin hiu qu hay khng;
Liu cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton c c p dng ph hp m bo cc bo co do doanh nghip kim ton hoc cc
ch phn hn ph trch hp ng dch v pht hnh ph hp vi tnh hnh thc t ca cuc kim ton hay khng;
A65. Vic xem xt v nh gi lin tc v h thng kim sot cht lng bao gm cc vn sau:
Phn tch v:
Nhng s pht trin mi trong cc chun mc ngh nghip, php lut v cc quy nh c lin quan v nhng thay i c th hin nh th no trong cc chnh sch
v th tc ca doanh nghip kim ton khi thch hp;
Xc nhn bng vn bn v vic tun th cc chnh sch v th tc v tnh c lp;
Cp nht thng xuyn kin thc chuyn mn, bao gm cng tc o to;
Cc quyt nh lin quan n vic chp nhn v duy tr quan h khch hng v cc hp ng c th.
Xc nh nhng bin php khc phc v nhng s ci tin i vi h thng, k c vic cung cp phn hi v cc chnh sch v th tc ca doanh nghip kim ton lin
quan n cng tc o to;
Trao i vi cc cn b, nhn vin c lin quan v nhng im yu c xc nh c trong h thng, v mc hiu bit i vi h thng, hoc vic tun th h thng;
Vic theo di ca cc cn b, nhn vin c lin quan ca doanh nghip kim ton kp thi c nhng s iu chnh cn thit i vi cc chnh sch v th tc kim sot
cht lng.
A66. Cc chnh sch v th tc v nh k kim tra c th thc hin 3 nm mt ln. Cch t chc kim tra nh k, k c lch trnh la chn tng cuc kim ton ph thuc vo
nhiu yu t, bao gm:
Quy m ca doanh nghip kim ton;
S lng v v tr a l ca cc vn phng;
Kt qu kim tra trc y;
Thm quyn ca cc cn b, nhn vin v cc vn phng (v d, liu vn phng c quyn t tin hnh kim tra hay ch c tr s chnh c quyn tin hnh kim tra);
Ni dung v mc phc tp trong c cu v t chc hot ng ca doanh nghip kim ton;
Cc ri ro lin quan n khch hng v cc hp ng c th ca doanh nghip kim ton.
A67. Quy trnh kim tra bao gm la chn cc cuc kim ton ring bit, mt s c th c chn m khng thng bo trc cho nhm kim ton. Khi xc nh phm vi kim tra,
doanh nghip kim ton c th xem xt phm vi hoc cc kt lun ca mt chng trnh kim tra c lp bn ngoi. Tuy nhin chng trnh kim tra c lp bn ngoi khng
th ng vai tr thay th cho chng trnh gim st ni b ca doanh nghip kim ton.
A68. i vi cc doanh nghip kim ton nh, cc th tc gim st c th cn c thc hin bi nhng c nhn chu trch nhim i vi vic thit k v thc hin cc th tc v
chnh sch kim sot cht lng ca doanh nghip kim ton hoc nhng ngi c th tham gia vo vic sot xt kim sot cht lng ca hp ng dch v. Cc doanh
nghip kim ton c t ngi c th la chn cc c nhn bn ngoi doanh nghip kim ton c nng lc ph hp hoc mt doanh nghip kim ton khc thc hin vic
kim tra hp ng dch v v cc th tc gim st khc. Doanh nghip kim ton cng c th tha thun trong vic kt hp s dng cc ngun lc vi cc t chc thch hp
khc tin hnh cc hot ng gim st.
Trao i v cc khim khuyt (Tham chiu: on 50)
A69. Khi bo co v cc khim khuyt pht hin c cho cc c nhn khng phi l ch phn hn ph trch hp ng dch v, khng cn xc nh cc khim khuyt l ca hp
ng c th no, mc d vic trao i l cn thit cc c nhn khng phi l ch phn hn ph trch hp ng dch v hon thnh tt trch nhim ca mnh.
Phn nn v co buc
Ngun gc ca cc phn nn v co buc (Tham chiu: on 55)
A70. Cc phn nn v co buc (khng bao gm cc phn nn v co buc nh) c th xut pht t bn trong hoc bn ngoi doanh nghip kim ton. c th cc phn nn, co
buc c th l ca cn b, nhn vin doanh nghip kim ton, ca khch hng hoc ca cc bn th ba khc. Cc phn nn, co buc c th do cc thnh vin ca nhm
thc hin hp ng dch v hoc cc cn b, nhn vin khc ca doanh nghip kim ton tip nhn.
Cc chnh sch v th tc iu tra (Tham chiu: on 56)
A71. Cc chnh sch v th tc c xy dng cho vic iu tra cc phn nn v co buc c th bao gm, v d ch phn hn gim st vic iu tra phi:
C y kinh nghim ph hp;
C thm quyn trong doanh nghip kim ton; v
Khng tham gia hp ng dch v.
Ch phn hn gim st vic iu tra c th xin kin ca chuyn gia t vn php lut nu cn thit.
A72. i vi cc doanh nghip kim ton c t ch phn hn, c th kh trnh khi vic ch phn hn gim st vic iu tra khng tham gia vo cuc kim ton. Cc doanh nghip
kim ton nh c th s dng c nhn bn ngoi doanh nghip c nng lc ph hp hoc mt doanh nghip kim ton khc thc hin vic iu tra cc phn nn v cc buc.
Ti liu, h s v h thng kim sot cht lng (Tham chiu: on 57)
A73. Hnh thc v ni dung ca ti liu, h s lm bng chng v hot ng ca tng yu t trong h thng kim sot cht lng l vn thuc v xt on v ph thuc vo mt
s yu t, bao gm:
Quy m ca doanh nghip kim ton v s lng vn phng;
Ni dung v mc phc tp trong c cu t chc hot ng ca doanh nghip kim ton.
V d, cc doanh nghip kim ton ln c th s dng c s d liu in t lu li cc vn nh xc nhn v tnh c lp, nh gi hiu qu thc hin cng vic v kt qu
kim tra gim st.
A74. Ti liu, h s ph hp lin quan n vic gim st bao gm:
Cc th tc gim st, k c th tc la chn cc hp ng dch v hon thnh kim tra;
H s nh gi v:
o Vic tun th cc chun mc ngh nghip, php lut v cc quy nh c lin quan;
o Liu h thng kim sot cht lng c c thit k ph hp v c thc hin hiu qu hay khng; v
o Cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton c c p dng ph hp m bo cc bo co do doanh nghip kim ton hoc cc
ch phn hn ph trch hp ng dch v pht hnh ph hp vi tnh hnh thc t hay khng.
Xc nh cc khim khuyt pht hin c, nh gi nh hng ca cc khim khuyt v c s xc nh liu c cn thc hin cc hnh ng tip theo hay khng v
nu c th hnh ng l g.
A75. Cc doanh nghip kim ton nh c th s dng cc phng php khng chnh thc trong ti liu, h s v h thng kim sot cht lng ca doanh nghip nh ghi ch, bng
cu hi v cc biu mu.
[1]
ISA 220, Kim sot cht lng kim ton bo co ti chnh.
[2]
Ch phn hn ph trch hp ng, ch phn hn, v doanh nghip kim ton phi c thay th bng cc thut ng tng ng khi p dng cho khu vc cng.
[3]
Chun mc o c ngh nghip k ton, kim ton ca IFAC.
[4]
Chun mc o c ca IFAC, nh ngha
CHUN MC KIM TON QUC T S 200
MC TIU TNG TH CA KIM TON VIN C LP V
THC HIN CUC KIM TON THEO
CHUN MC KIM TON QUC T
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-2
Kim ton bo co ti chnh......................................................................................... 3-9
Ngy hiu lc.............................................................................................................. 10
Mc tiu tng th ca kim ton vin ..................................................................... 11-12
Gii thch thut ng.................................................................................................. 13
Yu cu
Cc quy nh v o c ngh nghip lin quan n kim ton bo co ti chnh........... 14
Thi hoi nghi ngh nghip....................................................................................... 15
Xt on chuyn mn.................................................................................................. 16
Bng chng kim ton y , thch hp v ri ro kim ton......................................... 17
Thc hin cuc kim ton theo chun mc kim ton quc t....................................... 18-24
Hng dn p dng
Kim ton bo co ti chnh ........................................................................................ A1-A13
Cc quy nh v o c ngh nghip lin quan n kim ton bo co ti chnh........... A14-A17
Thi hoi nghi ngh nghip....................................................................................... A18-A22
Xt on chuyn mn.................................................................................................. A23-A27
Bng chng kim ton y , thch hp v ri ro kim ton......................................... A28-A52
Thc hin cuc kim ton theo chun mc kim ton quc t....................................... A53-A76
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim tng th ca kim ton vin c lp khi thc hin kim ton bo co ti chnh theo chun mc kim ton quc t.
Chun mc kim ton ny quy nh mc tiu tng th ca kim ton vin c lp v hng dn ni dung, phm vi ca mt cuc kim ton c thit k kim ton vin t
c cc mc tiu . Chun mc ny cng quy nh v hng dn phm vi p dng, kt cu ca cc chun mc kim ton quc t, bao gm cc yu cu v trch nhim ca
kim ton vin trong tt c cc cuc kim ton, k c trch nhim phi tun th chun mc kim ton quc t. Trong chun mc kim ton quc t, kim ton vin c hiu l
kim ton vin c lp.
2. Chun mc kim ton quc t c p dng khi kim ton vin thc hin kim ton bo co ti chnh v nu cn, cng c vn dng trong trng hp kim ton thng tin ti
chnh khc trong qu kh. Chun mc kim ton quc t khng quy nh v hng dn cc trch nhim ca kim ton vin c quy nh trong vn bn php lut v cc quy
nh khc, hoc c lin quan n cc vn v d nh cho bn chng khon ra cng chng. Nhng trch nhim quy nh trong vn bn php lut c th khc vi quy nh v
hng dn trong chun mc kim ton quc t, v mc d nhng quy nh v hng dn trong chun mc kim ton quc t l hu ch cho kim ton vin tham kho nhng
kim ton vin phi c trch nhim trc ht l tun th php lut v cc quy nh hoc cc ngha v ngh nghip c lin quan.
Kim ton bo co ti chnh
3. Mc ch ca kim ton l lm tng tin cy ca ngi s dng i vi bo co ti chnh, thng qua vic kim ton vin a ra kin v vic liu bo co ti chnh c c
lp, trn cc kha cnh trng yu, ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng hay khng. i vi hu ht cc khun kh v lp v trnh by bo
co ti chnh cho mc ch chung, kim ton vin phi a ra kin v vic liu bo co ti chnh c c trnh by hp l, trn cc kha cnh trng yu, hoc c phn nh trung
thc v hp l, ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng hay khng. Mt cuc kim ton c thc hin theo chun mc kim ton quc t v
cc quy nh v o c ngh nghip c lin quan s gip kim ton vin hnh thnh kin kim ton (Tham chiu: on A1).
4. Bo co ti chnh s dng kim ton l bo co c Ban Gim c n v c kim ton lp vi s gim st ca Ban qun tr n v. Chun mc kim ton quc t
khng p t cc trch nhim i vi Ban Gim c hoc Ban qun tr n v c kim ton v khng c hiu lc cao hn so vi php lut v cc quy nh khc chi phi trch
nhim ca h. Tuy nhin, mt cuc kim ton theo cc chun mc kim ton quc t c thc hin vi gi thit rng Ban Gim c v/hoc Ban qun tr n v c kim ton
tha nhn nhng trch nhim nht nh lm c s cho vic tin hnh cuc kim ton. Vic kim ton bo co ti chnh khng lm gim nh trch nhim ca Ban Gim c
hoc Ban qun tr n v c kim ton (Tham chiu: on A2-A11).
5. kim ton vin c c s a ra kin kim ton, chun mc kim ton quc t yu cu kim ton vin t c s m bo hp l v vic liu bo co ti chnh, xt trn
phng din tng th, c cn sai st trng yu do gian ln hoc do nhm ln hay khng. S m bo hp l l s m bo mc cao v ch t c khi kim ton vin
thu thp c y bng chng kim ton thch hp nhm lm gim ri ro kim ton (l ri ro do kim ton vin a ra kin khng ph hp khi bo co ti chnh cn cha
ngsai st trng yu) ti mt mc thp c th chp nhn c. Tuy nhin, s m bo hp l khng phi l m bo tuyt i, do lun tn ti nhng hn ch vn c ca
cuc kim ton lm cho hu ht bng chng kim ton m kim ton vin da vo a ra kt lun v kin kim ton u mang tnh thuyt phc hn l khng nh (Tham
chiu: on A28-A52).
6. Khi nim v tnh trng yu c kim ton vin s dng trong c giai on lp k hoch v thc hin kim ton v trong vic nh gi nh hng ca nhng sai st pht
hin trong qu trnh kim ton, k c nhng sai st cha c iu chnh (nu c) trong bo co ti chnh.
[1]
Nhn chung, cc sai st, bao gm c vic b st, c coi l trng
yu nu cc sai st , khi xt ring l hay tng hp li, c th gy nh hng n quyt nh kinh t ca ngi s dng bo co ti chnh. Cc xt on v mc trng yu cn
c a ra ty thuc vo hon cnh c th, v ty thuc vo hiu bit ca kim ton vin v nhu cu i vi thng tin ti chnh ca ngi s dng bo co ti chnh, quy m
hoc bn cht ca sai st, hoc kt hp c hai yu t . Trch nhim ca kim ton vin l a ra kin i vi tng th bo co ti chnh, do , kim ton vin khng c trch
nhim pht hin cc sai st khng mang tnh trng yu i vi tng th bo co ti chnh.
7. Ni dung chun mc kim ton quc t bao gm mc tiu, yu cu, hng dn p dng v cc gii thch khc nhm gip kim ton vin t c s m bo hp l. Chun
mc kim ton quc t yu cu kim ton vin phi thc hin xt on chuyn mn v lun duy tr thi hoi nghi ngh nghip trong sut qu trnh lp k hoch cng nh thc
hin kim ton, v thc hin mt s cng vic sau:
Xc nh v nh gi ri ro c sai st trng yu do gian ln hoc nhm ln, da trn s hiu bit v n v c kim ton v mi trng ca n v, k c kim sot ni
b ca n v;
Thu thp y bng chng kim ton thch hp v vic liu cc sai st trng yu c tn ti hay khng, thng qua vic thit k v thc hin cc bin php x l ph hp
i vi ri ro nh gi;
Hnh thnh kin kim ton v bo co ti chnh da trn kt lun v cc bng chng kim ton thu thp c.
8. Dng kin m kim ton vin a ra ph thuc vo khun kh v lp v trnh by bo co ti chnh c p dng v ph thuc vo php lut v cc quy nh c lin quan
9. Theo quy nh ca chun mc kim ton quc t hoc php lut v cc quy nh khc c lin quan, kim ton vin cng c th c trch nhim trao i thng tin v bo co v
mt s vn pht sinh t cuc kim ton vi ngi s dng bo co ti chnh, Ban Gim c, Ban qun tr hoc cc i tng khc ngoi n v c kim ton.
[2]
10. Chun mc ny c hiu lc cho cc cuc kim ton bo co ti chnh cho k bt u vo hoc sau ngy 15 thng 12 nm 2009.
Mc tiu tng th ca kim ton vin
11. Mc tiu tng th ca kim ton vin khi thc hin mt cuc kim ton bo co ti chnh l:
(a) t c s m bo hp l v vic liu bo co ti chnh, xt trn phng din tng th, c cn sai st trng yu do gian ln hoc nhm ln hay khng, t gip kim
ton vin a ra kin v vic liu bo co ti chnh c c lp, trn cc kha cnh trng yu, ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng
hay khng;
(b) Lp bo co kim ton v bo co ti chnh v trao i thng tin theo quy nh ca chun mc kim ton quc t, ph hp vi cc pht hin ca kim ton vin.
12. Trong trng hp khng th t c s m bo hp l v kin kim ton dng ngoi tr l cha cung cp thng tin cho ngi s dng bo co ti chnh d kin th
chun mc kim ton quc t yu cu kim ton vin phi t chi a ra kin hoc rt khi (hoc t chc)
[3]
cuc kim ton theo php lut v cc quy nh c lin quan.
Gii thch thut ng
13. Trong cc chun mc kim ton quc t, cc thut ng di y c hiu nh sau:
(a) Khun kh v lp v trnh by bo co ti chnh c p dng: L khun kh v lp v trnh by bo co ti chnh c Ban Gim c v/hoc Ban qun tr n v p
dng trong vic lp v trnh by bo co ti chnh, c th chp nhn c ph hp vi c im ca n v c kim ton v mc ch ca bo co ti chnh, hoc do yu
cu ca php lut v cc quy nh.
Thut ng khun kh v trnh by hp l c s dng ch khun kh v lp v trnh by bo co ti chnh m trc ht yu cu phi tun th cc quy nh ca khun
kh , v:
(i) Tha nhn r rng hoc ngm n rng, t c s trnh by hp l ca bo co ti chnh, Ban Gim c c th phi thuyt minh nhiu hn so vi cc quy nh
c th ca khun kh , hoc;
(ii) Tha nhn r rng rng Ban Gim c c th thc hin khc vi mt hoc mt s yu cu ca khun kh t c mc ch trnh by bo co ti chnh mt cch
hp l. Nhng trng hp nh vy c coi l cn thit ch trong mt s rt t tnh hung.
Thut ng khun kh v tun th c s dng ch khun kh v lp v trnh by bo co ti chnh m yu cu phi tun th cc quy nh ca khun kh nhng
khng bao gm vic tha nhn cc im (i) hoc (ii) trn y.
(b) Bng chng kim ton: L thng tin do kim ton vin s dng nhm a ra cc kt lun lm c s hnh thnh kin kim ton. Bng chng kim ton bao gm c thng
tin cha ng trong cc ti liu, s k ton l thng tin c s cho bo co ti chnh v nhng thng tin khc. Trong chun mc kim ton quc t:
(i) Tnh y ca bng chng kim ton: L tiu chun nh gi v s lng bng chng kim ton. S lng bng chng kim ton cn thu thp chu nh hng bi
nh gi ca kim ton vin i vi ri ro c sai st trng yu v cht lng ca mi bng chng kim ton.
(ii) Tnh thch hp ca bng chng kim ton: L tiu chun nh gi v cht lng ca cc bng chng kim ton. Bng chng kim ton phi m bo ph hp v
ng tin cy h tr cho kim ton vin a ra cc kt lun lm c s hnh thnh kin kim ton.
(c) Ri ro kim ton: L ri ro do kim ton vin a ra kin kim ton khng ph hp khi bo co ti chnh cn cha ng sai st trng yu. Ri ro kim ton l h qu
ca ri ro c sai st trng yu v ri ro pht hin.
(d) Kim ton vin: L nhng ngi thc hin cuc kim ton, gm ch phn hn kim ton v cc thnh vin khc trong nhm kim ton hoc trong mt s trng hp dng
thay cho doanh nghip kim ton. Khi chun mc kim ton quc t quy nh mt trch nhim no ca ch phn hn kim ton, thut ng ch phn hn kim ton
c dng thay cho thut ng kim ton vin. Khi p dng trong lnh vc cng, Ch phn hn kim ton v doanh nghip kim ton c thay th bng cc thut
ng tng ng khc.
(e) Ri ro pht hin: L ri ro m cc th tc m kim ton vin thc hin nhm lm gim ri ro kim ton xung ti mc thp c th chp nhn c nhng vn khng pht
hin c ht cc sai st trng yu khi xt ring l hoc tng hp li.
(f) Bo co ti chnh: L s trnh by mt cch h thng v cc thng tin ti chnh qu kh, bao gm cc thuyt minh c lin quan, vi mc ch cng b thng tin v cc
ngun lc kinh t hoc cc ngha v ca n v ti mt thi im hoc nhng thay i trong mt thi k, ph hp vi khun kh v lp v trnh by bo co ti chnh. Cc
thuyt minh lin quan thng thng l phn tm tt cc chnh sch k ton quan trng v cc thng tin din gii khc. Thut ng bo co ti chnh thng c ngha l
mt b bo co ti chnh y theo khun kh v lp v trnh by bo co ti chnh c p dng, nhng cng c th c ngha l mt bo co ti chnh ring l.
(g) Thng tin ti chnh qu kh: L thng tin c trnh by bng thut ng ti chnh lin quan n mt n v c th, pht sinh ch yu t h thng k ton ca n v, phn
nh cc s kin kinh t xy ra trong cc k trc hoc cc iu kin kinh t ti mt thi im trong qu kh.
(h) Ban Gim c: L nhng ngi c trch nhim trc tip qun l v iu hnh hot ng ca n v c kim ton. i vi mt s n v ti mt s quc gia, Ban Gim
c c th bao gm ton b hoc mt s thnh vin trong Ban qun tr ca n v, v d Gim c ng thi l thnh vin Ban qun tr, hoc ch s hu ng thi l Gim
c doanh nghip.
(i) Sai st: L s khc bit gia gi tr, cch phn loi, trnh by hoc thuyt minh ca mt khon mc trn bo co ti chnh vi gi tr, cch phn loi, trnh by hoc thuyt
minh ca khon mc theo khun kh v lp v trnh by bo co ti chnh c p dng. Sai st c th pht sinh do nhm ln hoc gian ln.
Khi kim ton vin a ra kin v vic liu bo co ti chnh c trnh by hp l, trn cc kha cnh trng yu, hay c phn nh trung thc v hp l, sai st c th
bao gm nhng iu chnh v gi tr, cch phn loi, trnh by hoc thuyt minh m theo xt on ca kim ton vin l cn thit bo co ti chnh c trnh by hp
l, trn cc kha cnh trng yu, hoc phn nh trung thc v hp l.
(j) C s tin hnh cuc kim ton lin quan n trch nhim ca Ban Gim c v/hoc Ban qun tr n v c kim ton: L vic Ban Gim c v/hoc Ban qun tr
phi hiu v tha nhn rng lm c s cho vic thc hin mt cuc kim ton theo cc chun mc kim ton quc t th Ban Gim c v Ban qun tr c trch nhim:
(i) i vi vic lp bo co ti chnh ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng, bao gm c s trnh by hp l;
(ii) i vi kim sot ni b m Ban Gim c v/hoc Ban qun tr xc nh l cn thit m bo cho vic lp bo co ti chnh khng cn sai st trng yu do gian
ln hoc nhm ln;
(iii) Trong vic cung cp cho kim ton vin:
a. Quyn tip cn vi tt c thng tin m Ban Gim c v/hoc Ban qun tr nhn thy l c lin quan n qu trnh lp bo co ti chnh nh chng t k ton,
s k ton v ti liu khc;
b. Cc thng tin b sung m kim ton vin yu cu t Ban Gim c v/hoc Ban qun tr phc v cho mc ch ca cuc kim ton;
c. Quyn tip cn khng hn ch i vi nhn s ca n v c kim ton m kim ton vin xc nh l cn thit thu thp bng chng kim ton.
Trong trng hp p dng khun kh v trnh by hp l, im (i) trn c th c vit li l i vi vic lp v trnh by hp l bo co ti chnh ph hp vi khun
kh v lp v trnh by bo co ti chnh, hoc i vi vic lp bo co ti chnh phn nh trung thc v hp l ph hp vi khun kh v lp v trnh by bo co ti
chnh.
Cm t C s tin hnh cuc kim ton lin quan n trch nhim ca Ban Gim c v/hoc Ban qun tr c th c gi tt l c s.
(k) Xt on chuyn mn: L s vn dng cc k nng, kin thc v kinh nghim ph hp v k ton, kim ton, chun mc o c ngh nghip a ra quyt nh v cc
hnh ng ph hp trong hon cnh c th ca cuc kim ton.
(l) Thi hoi nghi ngh nghip: L thi lun nghi vn, cnh gic i vi nhng tnh hung c th c th l du hiu ca sai st do nhm ln hay do gian ln, v nh
gi mang tnh ph bnh i vi cc bng chng kim ton.
(m) m bo hp l: Trong bi cnh ca cuc kim ton bo co ti chnh, m bo hp l l s m bo mc cao nhng khng phi l tuyt i.
(n) Ri ro c sai st trng yu: L ri ro khi bo co ti chnh cha ng nhng sai st trng yu trc khi kim ton. Ti cp c s dn liu, ri ro c sai st trng yu bao
gm hai b phn:
(i) Ri ro tim tng: L kh nng c s dn liu ca mt nhm giao dch, s d ti khon hay thng tin thuyt minh c th cha ng sai st trng yu, khi xt ring l
hay tng hp li, trc khi xem xt n bt k kim sot no c lin quan.
(ii) Ri ro kim sot: L ri ro xy ra sai st trng yu, khi xt ring l hay tng hp li, i vi c s dn liu ca mt nhm giao dch, s d ti khon hay thng tin
thuyt minh m kim sot ni b ca n v khng th ngn chn hoc khng pht hin v sa cha kp thi.
(o) Ban qun tr: L mt nhm ngi (v d, Hi ng qun tr cng ty) c trch nhim gim st nh hng chin lc v cc ngha v gii trnh, k c trch nhim gim st
vic lp v trnh by bo co ti chnh ca n v c kim ton. i vi mt s n v ti mt s quc gia, Ban qun tr c th bao gm c cc thnh vin Ban Gim c,
v d thnh vin Ban Gim c ng thi l thnh vin Ban qun tr ca mt doanh nghip nh nc hoc t nhn, hoc ch s hu ng thi l gim c n v.
Yu cu
Cc quy nh v o c ngh nghip lin quan n kim ton bo co ti chnh
14. Kim ton vin phi tun th cc quy nh v o c ngh nghip c lin quan, bao gm c tnh c lp, lin quan n kim ton bo co ti chnh (Tham chiu: on A14-
A17).
Thi hoi nghi ngh nghip
15. Kim ton vin phi lp k hoch v thc hin cuc kim ton vi thi hoi nghi ngh nghip nhn bit cc trng hp c th dn n bo co ti chnh cha ng nhng
sai st trng yu (Tham chiu: on A18-A22).
Xt on chuyn mn
16. Kim ton vin phi thc hin cc xt on chuyn mn trong sut qu trnh lp k hoch v tin hnh cuc kim ton bo co ti chnh (Tham chiu: on A23-A27).
Bng chng kim ton y , thch hp v ri ro kim ton
17. t c s m bo hp l, kim ton vin phi thu thp y bng chng kim ton thch hp lm gim ri ro kim ton ti mt mc thp c th chp nhn c, t
cho php kim ton vin a ra cc kt lun ph hp lm c s cho vic hnh thnh kin kim ton (Tham chiu: on A28-A52).
Thc hin cuc kim ton theo chun mc kim ton quc t
Tun th cc chun mc kim ton quc t lin quan n cuc kim ton
18. Kim ton vin phi tun th tt c cc chun mc kim ton quc t c lin quan n cuc kim ton. Mt chun mc kim ton quc t c xc nh l c lin quan n cuc
kim ton khi chun mc ang c hiu lc v cuc kim ton c cc tnh hung c quy nh v hng dn trong chun mc (Tham chiu: on A53-A57).
19. Kim ton vin phi hiu ton b quy nh chung, ni dung chun mc v hng dn p dng ca tng chun mc kim ton hiu c mc tiu v vn dng mt cch ph
hp cc yu cu ca chun mc (Tham chiu: on A58-A66).
20. Trong bo co kim ton, kim ton vin khng c tuyn b tun th cc chun mc kim ton quc t nu kim ton vin khng m bo tun th cc yu cu ca Chun
mc ny v cc chun mc kim ton khc c lin quan n cuc kim ton.
Mc tiu quy nh trong tng chun mc kim ton
21. t c mc tiu tng th ca kim ton vin, trong qu trnh lp k hoch v thc hin cuc kim ton, kim ton vin phi s dng cc mc tiu quy nh trong tng
chun mc kim ton lin quan, ng thi phi xem xt mi lin h gia cc chun mc kim ton (Tham chiu: on A67-A69):
(a) Xc nh s cn thit phi thc hin cc th tc kim ton b sung ngoi cc th tc m chun mc kim ton yu cu t c cc mc tiu quy nh trong chun
mc kim ton (Tham chiu: on A70);
(b) nh gi v tnh y v thch hp ca cc bng chng kim ton thu thp (Tham chiu: on A71).
Tun th cc quy nh c lin quan
22. Ngoi quy nh ti on 23, kim ton vin phi tun th tt c cc quy nh ca tng chun mc kim ton quc t, tr khi, xt trn bi cnh ca cuc kim ton ang thc hin
th:
(a) Ton b chun mc kim ton khng lin quan n cuc kim ton; hoc
(b) Mt hoc mt s quy nh no l khng ph hp bi v quy nh phi c p dng c iu kin v iu kin li khng tn ti trong cuc kim ton (Tham
chiu: on A72-A73).
23. Trong trng hp ngoi l, nu kim ton vin xt thy cn thc hin khc so vi mt quy nh no ca mt chun mc kim ton quc t th kim ton vin phi thc hin
cc th tc kim ton thay th t c mc tiu t ra. Vic thc hin khc so vi mt quy nh ca chun mc ch pht sinh khi quy nh i hi kim ton vin phi
thc hin mt th tc m trong hon cnh c th ca cuc kim ton th th tc l khng hiu qu hoc khng th thc hin c t c mc tiu t ra (Tham chiu:
on A74).
Khng t c mc tiu
24. Nu khng th t c mt mc tiu quy nh trong mt chun mc kim ton quc t th kim ton vin phi nh gi liu iu ny c gy cn tr cho vic t c mc tiu
tng th ca kim ton vin v c dn n yu cu kim ton vin phi a ra kin kim ton khng phi l kin chp nhn ton phn hoc rt khi cuc kim ton theo quy
nh ca chun mc kim ton quc t, php lut v cc quy nh c lin quan hay khng. Vic khng t c mc tiu l mt vn quan trng cn lu li trong h s kim
ton theo Chun mc kim ton quc t s 230
[4]
***
Hng dn p dng
Kim ton bo co ti chnh
Phm vi kim ton (Tham chiu: on 3)
A1. kin ca kim ton vin v bo co ti chnh cp n vic liu bo co ti chnh c c lp, trn cc kha cnh trng yu, ph hp vi khun kh v lp v trnh by bo
co ti chnh c p dng hay khng. l dng kin ph bin i vi tt c cc cuc kim ton bo co ti chnh. kin ca kim ton vin khng a ra s m bo v
kh nng tn ti trong tng lai ca n v c kim ton, hay hiu qu hoc hiu sut trong cng tc iu hnh ca Ban Gim c n v. Tuy nhin, ti mt s quc gia,
php lut v cc quy nh c lin quan c th yu cu kim ton vin a ra kin v mt s vn khc, nh hiu qu ca kim sot ni b hay s ph hp gia bo co ca
Ban Gim c vi bo co ti chnh. Do chun mc kim ton quc t ch quy nh v hng dn i vi cc vn lin quan ti vic a ra kin v bo co ti chnh, kim
ton vin c th phi thc hin thm cc cng vic b sung nu kim ton vin c thm cc trch nhim a ra kin v cc vn khc ngoi phm vi bo co ti chnh.
Lp bo co ti chnh (Tham chiu: on 4)
A2. Php lut v cc quy nh c th quy nh v cc trch nhim ca Ban Gim c v/hoc Ban qun tr lin quan n vic lp v trnh by bo co ti chnh. Tuy nhin, mc
chi tit hoc hnh thc th hin ca cc quy nh ny c th khc nhau ty theo tng nc. Trong mi trng hp, cuc kim ton theo chun mc kim ton quc t c tin
hnh trn c s l Ban Gim c v/hoc Ban qun tr hiu v tha nhn rng h c nhng trch nhim:
(a) i vi vic lp bo co ti chnh ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng, bao gm c s trnh by hp l;
(b) i vi kim sot ni b m Ban Gim c v/hoc Ban qun tr xc nh l cn thit m bo cho vic lp bo co ti chnh khng cn sai st trng yu do gian ln
hoc nhm ln;
(c) Trong vic cung cp cho kim ton vin:
(i) Quyn tip cn vi tt c thng tin m Ban Gim c v/hoc Ban qun tr nhn thy l c lin quan n qu trnh lp bo co ti chnh nh chng t k ton, s
k ton v ti liu khc;
(ii) Cc thng tin b sung m kim ton vin yu cu t Ban Gim c v/hoc Ban qun tr phc v cho mc ch ca cuc kim ton;
(iii) Quyn tip cn khng hn ch i vi nhn s ca n v c kim ton m kim ton vin xc nh l cn thit thu thp bng chng kim ton.
A3. Cc yu cu i vi Ban Gim c v/hoc Ban qun tr trong qu trnh lp v trnh by bo co ti chnh, gm:
Xc nh khun kh v lp v trnh by bo co ti chnh c p dng, theo yu cu ca php lut v cc quy nh lin quan (nu c);
Lp v trnh by bo co ti chnh ph hp vi khun kh ;
Trnh by v khun kh mt cch thch hp trong bo co ti chnh.
Qu trnh lp v trnh by bo co ti chnh i hi Ban Gim c phi s dng nhng xt on khi lp cc c tnh k ton ph hp vi tng tnh hung, cng nh phi la
chn v p dng cc chnh sch k ton ph hp. Nhng xt on ny phi c thc hin trong phm vi ca khun kh v lp v trnh by bo co ti chnh c p dng.
A4. Bo co ti chnh c th c lp theo mt khun kh v lp v trnh by bo co ti chnh nhm p ng:
Nhu cu chung v thng tin ti chnh ca s ng ngi s dng bo co ti chnh (cn gi l Bo co ti chnh cho mc ch chung); hoc
Nhu cu v thng tin ti chnh cho mt s i tng s dng bo co ti chnh c th (cn gi l Bo co ti chnh cho mc ch c bit).
A5. Khun kh v lp v trnh by bo co ti chnh thng bao gm cc chun mc v lp v trnh by bo co ti chnh do mt t chc c chc nng son tho chun mc c
cng nhn, hoc php lut v cc quy nh, hoc trong mt s trng hp bao gm c hai. Cc ngun khc c th cung cp hng dn p dng khun kh v lp v trnh by
bo co ti chnh c p dng. Trong mt s trng hp, khun kh v lp v trnh by bo co ti chnh c th bao gm c cc ngun khc , hoc c th ch bao gm cc
ngun khc . Cc ngun khc c th bao gm:
Mi trng php l v o c, nh cc lut, cc quy nh, phn quyt ca ta n, chun mc v cc quy nh v o c ngh nghip k ton;
Cc hng dn v chun mc k ton do cc c quan, t chc c chc nng son tho chun mc hoc t chc ngh nghip ban hnh;
Cc hng dn x l tnh hung k ton c th do cc c quan, t chc c chc nng son tho chun mc hoc t chc ngh nghip ban hnh;
Cc thng l k ton c tnh ph bin v c th c tha nhn rng ri;
Sch bo k ton.
Khi c mu thun gia khun kh v lp v trnh by bo co ti chnh vi cc ti liu hng dn, hoc gia cc ti liu th ti liu no c tnh php l cao nht s c p
dng.
A6. Khun kh v lp v trnh by bo co ti chnh xc nh r hnh thc v ni dung ca cc bo co ti chnh. Mc d c th khng quy nh r phng php hch ton hay
thuyt minh i vi tt c cc giao dch hoc s kin, khun kh v lp v trnh by bo co ti chnh thng quy nh y cc nguyn tc lm c s cho vic xy dng
v p dng cc chnh sch k ton mt cch nht qun theo yu cu ca khun kh .
A7. Mt s khun kh v lp v trnh by bo co ti chnh l khun kh v trnh by hp l, trong khi mt s khc li l khun kh v tun th. Cc khun kh v lp v trnh
by bo co ti chnh bao gm ch yu l cc chun mc v lp v trnh by bo co ti chnh do c quan, t chc c chc nng ban hnh s dng cho vic lp v trnh by
bo co ti chnh cho mc ch chung thng c coi l khun kh v trnh by hp l, v d, cc chun mc bo co ti chnh quc t (IFRS) do y ban chun mc k ton
quc t (IASB) ban hnh.
A8. Khun kh v lp v trnh by bo co ti chnh c p dng cng quy nh cc bo co trong mt b bo co ti chnh y . i vi nhiu khun kh, bo co ti chnh
phi cung cp c cc thng tin v tnh hnh ti chnh, kt qu hot ng kinh doanh v lu chuyn tin t ca n v. Theo , mt b bo co ti chnh y thng phi
bao gm: Bng cn i k ton, Bo co kt qu hot ng kinh doanh, Bo co thay i vn ch s hu, Bo co lu chuyn tin t v Bn thuyt minh bo co ti chnh. i
vi mt s khun kh v lp v trnh by bo co ti chnh khc th mt bo co ti chnh ring l v bn thuyt minh km theo cng c th to thnh mt b bo co ti chnh
y .
V d, Chun mc k ton cng quc t (IPSAS), Bo co ti chnh trn c s k ton tin mt do y ban chun mc k ton cng quc t ban hnh quy nh, bo co
ti chnh c bn l bo co thu chi tin mt nu mt n v cng lp bo co ti chnh theo IPSAS.
Cc v d khc v mt bo co ti chnh ring l km theo bn thuyt minh to thnh mt b bo co ti chnh y :
o Bng cn i k ton;
o Bo co kt qu hot ng kinh doanh hoc Bo co tnh hnh hot ng;
o Bo co vn ch s hu;
o Bo co lu chuyn tin t;
o Bo co ti sn v n phi tr khng bao gm vn ch s hu;
o Bo co thay i vn ch s hu;
o Bo co thu nhp v chi ph;
o Bo co hot ng theo dng sn phm.
A9. Chun mc kim ton quc t s 210 quy nh kim ton vin phi xc nh xem liu khun kh v lp v trnh by bo co ti chnh m n v c kim ton p dng c
th chp nhn c hay khng.
[5]
Chun mc kim ton quc t s 800 quy nh cc vn cn lu khi bo co ti chnh c lp theo khun kh v lp v trnh by bo co ti
chnh cho mc ch c bit.
[6]
A10. iu kin tin quyt kim ton vin chp nhn cuc kim ton l kim ton vin cn c Ban Gim c v/hoc Ban qun tr n v c kim ton cam kt v vic h
hiu v tha nhn nhng trch nhim hng dn ti on A2 Chun mc ny, v y l c s quan trng tin hnh cuc kim ton.
[7]
Lu khi kim ton cc n v trong lnh vc cng
A11. Cc quy nh v kim ton bo co ti chnh ca cc n v trong lnh vc cng c th nhiu hn so vi cc n v khc. Do , c s tin hnh cuc kim ton bo co ti
chnh ca mt n v trong lnh vc cng, lin quan n trch nhim ca Ban Gim c, c th cn c cc trch nhim khc nh trch nhim thc hin cc giao dch v s kin
phi tun theo cc quy nh ca php lut v quy nh ca cc c quan chc nng khc.
[8]
Dng kin kim ton (Tham chiu: on 8)
A12. kin m kim ton vin a ra l bo co ti chnh c c lp, trn cc kha cnh trng yu, ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng hay
khng. Dng kin kim ton s ph thuc vo khun kh v lp v trnh by bo co ti chnh c p dng, php lut v cc quy nh c lin quan. Hu ht khun kh v
lp v trnh by bo co ti chnh u c cc quy nh v trnh by bo co ti chnh, v theo cc khun kh , vic lp bo co ti chnh theo quy nh s bao hm c vic
trnh by bo co ti chnh.
A13. Khi khun kh v lp v trnh by bo co ti chnh l khun kh v trnh by hp l (thng p dng trong trng hp bo co ti chnh cho mc ch chung) th dng kin
kim ton m chun mc kim ton quc t yu cu l liu bo co ti chnh c c trnh by hp l, trn cc kha cnh trng yu, hoc c phn nh trung thc v hp l hay
khng. Khi khun kh v lp v trnh by bo co ti chnh l khun kh v tun th, dng kin kim ton m chun mc kim ton quc t yu cu l liu bo co ti chnh
c c lp tun th cc quy nh, trn cc kha cnh trng yu hay khng. Tr khi c quy nh khc, cc hng dn trong chun mc kim ton quc t v kin kim ton
u p dng cho c hai dng kin ny.
Cc quy nh v o c ngh nghip lin quan n kim ton bo co ti chnh (Tham chiu: on 14)
A14. Kim ton vin phi tun th cc quy nh v o c ngh nghip c lin quan, bao gm c tnh c lp, lin quan n kim ton bo co ti chnh. Cc quy nh v o c
ngh nghip thng bao gm Phn A v Phn B ca Chun mc o c ngh nghip k ton, kim ton ca Lin on k ton quc t (sau y gi l Chun mc o c
ca IFAC) lin quan n kim ton bo co ti chnh cng vi cc quy nh ca quc gia c phm vi hp hn.
A15. Phn A ca Chun mc o c ca IFAC quy nh cc nguyn tc c bn v o c ngh nghip i vi kim ton vin khi tin hnh cuc kim ton bo co ti chnh,
ng thi hng dn p dng cc nguyn tc . Cc nguyn tc c bn m kim ton vin phi tun th theo yu cu ca Chun mc o c ca IFAC l:
(a) Chnh trc;
(b) Khch quan;
(d) Tnh bo mt;
(e) T cch ngh nghip;
Phn B ca Chun mc o c ca IFAC a ra cc v d minh ha v vic p dng cc quy nh chung trong cc tnh hung c th.
A16. Trong trng hp mt cuc kim ton c lin quan n li ch cng chng, Chun mc o c ca IFAC yu cu kim ton vin phi m bo tnh c lp i vi n v
c kim ton. Chun mc o c ca IFAC quy nh tnh c lp bao gm c c lp v t tng v c lp v hnh thc. S c lp ca kim ton vin i vi n v
c kim ton m bo cho kim ton vin trong vic a ra kin kim ton m khng chu tc ng ca bt k yu t no. S c lp gip kim ton vin gia tng tnh
chnh trc, khch quan v duy tr thi hoi nghi ngh nghip.
A17. Chun mc Kim sot cht lng quc t (ISQC) 1
[9]
) v cc quy nh ca quc gia c yu cu kht khe tng ng,
[10]
quy nh trch nhim ca doanh nghip kim ton
trong vic xy dng v duy tr h thng kim sot cht lng i vi cc cuc kim ton. ISQC 1 quy nh cc trch nhim ca doanh nghip kim ton trong vic xy dng
cc chnh sch v th tc t c s m bo hp l rng doanh nghip kim ton v nhn s ca doanh nghip kim ton tun th cc quy nh v o c ngh nghip
c lin quan, bao gm c tnh c lp.
[11]
Chun mc kim ton quc t s 220 quy nh trch nhim ca ch phn hn kim ton i vi cc quy nh v o c ngh
nghip c lin quan. Cc yu cu ny bao gm duy tr cnh gic, thng qua vic quan st v phng vn (nu cn) thu thp bng chng v vic thnh vin nhm kim ton
khng tun th cc quy nh v o c ngh nghip c lin quan; xc nh cch x l ph hp nu ch phn hn kim ton pht hin thnh vin nhm kim ton khng tun
th cc quy nh v o c ngh nghip c lin quan; v hnh thnh kt lun v s tun th quy nh v tnh c lp p dng i vi cuc kim ton.
[12]
Chun mc kim
ton quc t s 220 cho php nhm kim ton da vo h thng kim sot cht lng ca doanh nghip kim ton thc hin cc trch nhim v th tc kim sot cht lng
p dng vi tng cuc kim ton, tr khi doanh nghip kim ton hoc cc bn khc c hng dn khc.
Thi hoi nghi ngh nghip (Tham chiu: on 15)
A18. Hoi nghi ngh nghip l thi cnh gic i vi cc vn nh:
Cc bng chng kim ton mu thun vi nhau;
Thng tin dn n vic nghi ng v tin cy ca cc ti liu v kt qu phng vn c s dng lm bng chng kim ton;
Cc s kin c th l du hiu ca gian ln;
Cc tnh hung t ra yu cu phi thc hin th tc kim ton b sung ngoi nhng th tc m chun mc kim ton quc t yu cu.
A19. Kim ton vin cn duy tr thi hoi nghi ngh nghip trong sut cuc kim ton gim cc ri ro:
B qua cc s kin v tnh hung bt thng;
Vi vng rt ra kt lun ch t vic quan st;
S dng cc gi nh khng ph hp khi xc nh ni dung, lch trnh, phm vi ca th tc kim ton v nh gi kt qu cc th tc .
A20. Kim ton vin phi c thi hoi nghi ngh nghip nh gi mt cch nghim tc i vi bng chng kim ton. iu ny bao gm s nghi ng i vi cc bng chng
kim ton mu thun, tri ngc v nh gi mc tin cy ca cc ti liu, cc cu tr li phng vn cng nh cc thng tin khc do Ban Gim c v Ban qun tr n v
c kim ton cung cp. Thi hoi nghi ngh nghip cng bao gm s xem xt v tnh y v thch hp ca cc bng chng kim ton thu thp c trong tng hon
cnh c th, v d trong trng hp tn ti ri ro c gian ln nhng li ch c mt ti liu lm bng chng kim ton duy nht cho mt khon mc trng yu trn bo co ti
chnh, m ti liu ny d b gian ln.
A21. Kim ton vin c th chp nhn tnh xc thc ca cc ghi chp v ti liu, tr khi kim ton vin c l do khng chp nhn. Tuy nhin, kim ton vin phi xem xt tin
cy ca thng tin c s dng lm bng chng kim ton.
[13]
Trong trng hp nghi ng v tin cy ca thng tin hoc c du hiu gian ln (v d, trong qu trnh kim
ton, kim ton vin nhn thy cc s kin khin kim ton vin tin rng mt ti liu no khng trung thc hoc mt ni dung no trong ti liu b gi mo), cc chun
mc kim ton quc t yu cu kim ton vin phi kim tra k hn v xc nh cn sa i hoc b sung cc th tc kim ton no lm r cho nghi ng .
[14]
A22. Kim ton vin c th s dng kinh nghim v hiu bit ca mnh trong qu kh v s trung thc v tnh chnh trc ca Ban Gim c v Ban qun tr n v c kim ton.
Tuy nhin, vic tin tng vo s trung thc v tnh chnh trc ca Ban Gim c v Ban qun tr n v c kim ton khng lm gim s cn thit phi duy tr thi hoi
nghi ngh nghip hoc khng cho php kim ton vin tha mn vi cc bng chng kim ton cha thuyt phc t c s m bo hp l.
Xt on chuyn mn (Tham chiu: on 16)
A23. Xt on chuyn mn l i hi thit yu khi tin hnh kim ton. Kim ton vin s khng th thc hin c cc quy nh v o c ngh nghip, cc chun mc kim
ton quc t, v a ra cc quyt nh cn thit trong sut cuc kim ton nu khng s dng cc kin thc v kinh nghim mt cch ph hp vi thc t v hon cnh c th.
Xt on chuyn mn rt cn thit trong vic a ra cc quyt nh v:
Mc trng yu v ri ro kim ton;
Ni dung, lch trnh v phm vi cc th tc kim ton c s dng p ng cc yu cu ca chun mc kim ton quc t v thu thp bng chng kim ton;
nh gi tnh y v thch hp ca cc bng chng kim ton thu thp v s cn thit phi thu thp thm cc bng chng kim ton t c mc tiu ca cc
chun mc kim ton quc t v mc tiu tng th ca kim ton vin;
nh gi cc xt on ca Ban Gim c ca n v c kim ton trong vic p dng khun kh v lp v trnh by bo co ti chnh;
a ra kt lun da trn cc bng chng kim ton thu thp, v d, khi nh gi tnh hp l ca cc c tnh k ton m Ban Gim c s dng khi lp bo co ti
chnh.
A24. c im ni bt v tnh xt on chuyn mn m kim ton vin phi c l vic kim ton vin s dng nhng kin thc c o to, s hiu bit v kinh nghim pht
trin k nng cn thit nhm a ra nhng xt on hp l.
A25. Vic thc hin xt on chuyn mn trong bt k trng hp no u da trn hiu bit ca kim ton vin v thc t v hon cnh c th. i vi nhng vn phc tp
hoc bt ng xy ra trong qu trnh kim ton, a ra xt on chuyn mn y v hp l, kim ton vin c th xin kin t t trong ni b nhm kim ton hoc gia
nhm kim ton vi cc bn khc cp ph hp bn trong hay bn ngoi doanh nghip kim ton, nh quy nh ti Chun mc kim ton quc t s 220.
[15]
A26. Xt on chuyn mn c th c nh gi da vo vic xem xt s vn dng cc nguyn tc v k ton v kim ton mt cch thnh tho, s ph hp v nht qun vi thc
t v tnh hung c th m kim ton vin bit c cho n ngy lp bo co kim ton.
A27. Xt on chuyn mn cn c thc hin trong sut cuc kim ton v th hin mt cch thch hp trong h s kim ton. Kim ton vin phi lp y ti liu, h s kim
ton mt kim ton vin c kinh nghim, khng c mi lin h no trc vi cuc kim ton, c th hiu c nhng xt on chuyn mn quan trng m kim ton
vin thc hin a ra kt lun v nhng vn trng yu pht sinh trong sut cuc kim ton.
[16]
Kim ton vin khng c s dng xt on chuyn mn bin h
cho nhng quyt nh khng chng minh c bng thc t, bng nhng tnh hung c th ca cuc kim ton hoc bng cc bng chng kim ton y v thch hp.
Tnh y , thch hp ca bng chng kim ton v ri ro kim ton (Tham chiu: on 5 v 17)
Tnh y v thch hp ca bng chng kim ton
A28. Bng chng kim ton rt cn thit gip kim ton vin a ra kin v lp bo co kim ton. Bn cht ca bng chng kim ton l mang tnh tch ly v c thu thp
ch yu t vic thc hin cc th tc kim ton trong sut cuc kim ton. Bng chng kim ton cng c th bao gm thng tin c c t cc ngun khc, nh t cc cuc
kim ton trc (tr khi kim ton vin cho rng cc s kin pht sinh t khi kt thc cuc kim ton trc c th lm thng tin khng cn ph hp vi cuc kim ton hin
ti
[17]
) hoc t th tc kim sot cht lng ca doanh nghip kim ton i vi vic chp nhn v duy tr khch hng. Cc ghi chp v k ton (chng t, s k ton) ca
n v c kim ton l mt ngun bng chng kim ton quan trng, ngoi cc ngun khc t bn trong v bn ngoi n v. Ngoi ra, thng tin c s dng lm bng
chng kim ton c th c lp bi mt chuyn gia do n v tuyn dng hoc thu. Bng chng kim ton cn bao gm thng tin h tr, chng minh cho c s dn liu ca
Ban Gim c v c nhng thng tin tri chiu vi c s dn liu . Ngoi ra, trong mt s trng hp, kim ton vin c th s dng s thiu thng tin nh mt bng chng
kim ton (v d khi Ban Gim c t chi gii trnh cc vn m kim ton vin yu cu). Phn ln cng vic m kim ton vin thc hin nhm hnh thnh kin kim
ton l thu thp v nh gi bng chng kim ton.
A29. Tnh y v thch hp ca bng chng kim ton c mi lin h tng quan. y l tiu chun nh gi v s lng ca bng chng kim ton. S lng ca bng
chng kim ton cn thu thp chu nh hng bi nh gi ca kim ton vin i vi ri ro c sai st (ri ro c nh gi mc cng cao th cn cng nhiu bng chng
kim ton) v ng thi chu nh hng bi cht lng ca bng chng kim ton (cht lng bng chng kim ton cng cao th cn cng t bng chng kim ton). Tuy
nhin, nhiu bng chng kim ton c thu thp khng c ngha l cht lng bng chng kim ton c m bo.
A30. Thch hp l tiu chun th hin cht lng ca bng chng kim ton, bao gm s ph hp v tin cy ca bng chng kim ton trong vic gip kim ton vin a ra
cc kt lun lm c s hnh thnh kin kim ton. tin cy ca bng chng kim ton chu nh hng bi ngun gc, ni dung bng chng v ph thuc vo hon cnh c
th m kim ton vin thu thp c bng chng .
A31. Kim ton vin phi thc hin xt on chuyn mn xc nh liu thu thp y bng chng kim ton thch hp gim ri ro kim ton xung mc thp c th chp
nhn c hay cha, t a ra kt lun hp l lm c s cho vic hnh thnh kin kim ton. Chun mc kim ton quc t s 500 v cc chun mc kim ton lin quan
cng quy nh v hng dn cc vn kim ton vin cn quan tm trong qu trnh kim ton nhm thu thp bng chng kim ton y v thch hp.
Ri ro kim ton
A32. Ri ro kim ton l h qu ca ri ro c sai st trng yu v ri ro pht hin. Vic nh gi ri ro c thc hin da trn cc th tc kim ton thu thp thng tin cn thit
phc v mc ch nh gi ri ro v da vo bng chng thu thp trong sut qu trnh kim ton. Vic nh gi ri ro i hi xt on chuyn mn nhiu hn l kh nng o
lng chnh xc.
A33. Trong chun mc kim ton quc t, ri ro kim ton khng bao gm ri ro m kim ton vin c th a ra kin l bo co ti chnh c sai st trng yu nhng thc t
bo co ti chnh khng c sai st nh vy. Ri ro ny thng khng nghim trng. Ngoi ra, ri ro kim ton l mt thut ng chuyn mn lin quan n qu trnh kim
ton, khng bao hm ri ro m kim ton vin gp phi trong kinh doanh nh b thua kin, lm mt uy tn, hoc cc s kin khc pht sinh trong mi lin h vi cuc kim
ton bo co ti chnh.
Ri ro c sai st trng yu
A34. Ri ro c sai st trng yu c th tn ti hai cp :
Cp tng th bo co ti chnh;
Cp c s dn liu ca cc nhm giao dch, s d ti khon v thuyt minh.
A35. Ri ro c sai st trng yu cp tng th bo co ti chnh l nhng ri ro c sai st trng yu c nh hng lan ta i vi tng th bo co ti chnh v c th nh hng
ti nhiu c s dn liu.
A36. Vic nh gi ri ro c sai st trng yu cp c s dn liu gip kim ton vin xc nh ni dung, lch trnh, phm vi ca cc th tc kim ton cn thc hin tip theo
nhm thu thp y bng chng kim ton thch hp. Bng chng ny cho php kim ton vin a ra kin v bo co ti chnh mc ri ro kim ton thp c th chp
nhn c. Kim ton vin c th s dng nhiu phng php khc nhau t c mc tiu nh gi ri ro c sai st trng yu. V d, lm cho ri ro pht hin mc
c th chp nhn c, kim ton vin c th s dng mt m hnh ton hc th hin mi lin h gia cc thnh phn ca ri ro kim ton. Cc kim ton vin khc li thy
m hnh l hu ch khi lp k hoch v cc th tc kim ton.
A37. Ri ro c sai st trng yu cp c s dn liu bao gm hai b phn: ri ro tim tng v ri ro kim sot. Ri ro tim tng v ri ro kim sot l ri ro ca n v c
kim ton v tn ti mt cch c lp i vi cuc kim ton bo co ti chnh.
A38. Mt s c s dn liu v cc nhm giao dch, s d ti khon, v thuyt minh lin quan c ri ro tim tng mc cao hn so vi cc c s dn liu v cc nhm giao dch,
s d ti khon, v thuyt minh khc. V d, ri ro tim tng l cao hn i vi cc php tnh phc tp hoc cc ti khon phn nh s liu c hnh thnh t cc c tnh k
ton khng chc chn. Nhng yu t t bn ngoi lm tng ri ro kinh doanh cng c th lm tng ri ro tim tng. V d, s pht trin ca khoa hc v cng ngh c th lm
mt sn phm no tr nn li thi, dn n hng tn kho trn s k ton b phn nh cao hn gi tr thc t. Cc yu t bn trong n v c kim ton v mi trng ca
n v c lin quan n mt s hoc tt c cc nhm giao dch, s d ti khon, hoc thuyt minh cng c th nh hng n ri ro tim tng lin quan n mt c s dn liu
c th, v d trng hp khng c ngun vn ngn hn tip tc hot ng hoc s suy thoi ca ngnh ngh s dn n tht bi trong kinh doanh.
A39. Ri ro kim sot th hin hiu qu ca vic thit k, vn hnh v duy tr kim sot ni b ca Ban Gim c nhm gii quyt nhng ri ro xc nh c th cn tr vic hon
thnh cc mc tiu ca n v lin quan n vic lp bo co ti chnh. Tuy nhin, do nhng hn ch vn c ca kim sot ni b, d n c thit k ph hp v vn hnh
hiu qu cng khng th loi tr hon ton ri ro c sai st trng yu trong bo co ti chnh m ch c th lm gim bt ri ro. V d v nhng hn ch vn c ca kim sot
ni b gm: kh nng ngi thc hin gy ra nhm ln hoc li, mt s kim sot b v hiu do s thng ng hay lm dng quyn ca ngi qun l. Do , mt s ri ro
kim sot s lun tn ti. Cc chun mc kim ton quc t a ra cc iu kin m theo kim ton vin bt buc phi, hoc c th la chn, kim tra tnh hu hiu ca cc
hot ng kim sot xc nh ni dung, lch trnh, phm vi ca cc th nghim c bn cn thc hin.
[18]
A40. Cc chun mc kim ton quc t thng khng hng dn ring v ri ro tim tng v ri ro kim sot m thng hng dn s nh gi kt hp v ri ro c sai st trng
yu. Tuy nhin, kim ton vin c th nh gi ring hoc nh gi kt hp c ri ro tim tng v ri ro kim sot, ty theo k thut hoc phng php lun kim ton m
kim ton vin la chn v ty thuc vo tnh hnh thc t. Vic nh gi ri ro c sai st trng yu c th c th hin bng cc thut ng c tnh nh lng nh t l phn
trm, hoc cc thut ng phi nh lng. Trong mi trng hp, s cn thit phi thc hin nh gi ri ro mt cch thch hp cn quan trng hn so vi vic s dng phng
php no nh gi ri ro.
A41. Chun mc kim ton quc t s 315 quy nh v hng dn cch xc nh v nh gi ri ro c sai st trng yu cp bo co ti chnh v cp c s dn liu.
Ri ro pht hin
A42. Vi mt mc ri ro kim ton xc nh trc, mc ri ro pht hin c chp nhn c mi quan h tri chiu vi ri ro c sai st trng yu c nh gi cp c s
dn liu. V d, nu kim ton vin xc nh l ri ro c sai st trng yu mc cng cao th ri ro pht hin c th chp nhn mc cng thp, v cng cn cc bng chng
kim ton c tnh thuyt phc cao hn.
A43. Ri ro pht hin lin quan n ni dung, lch trnh, phm vi cc th tc c kim ton vin xc nh gim ri ro kim ton xung mc thp c th chp nhn c. Do
, ri ro pht hin l s kt hp gia tnh hiu qu ca cc th tc kim ton v vic kim ton vin thc hin cc th tc . Cc vn sau y gip tng cng hiu qu ca cc th
tc kim ton v vic kim ton vin thc hin cc th tc , gip gim kh nng kim ton vin la chn th tc kim ton khng ph hp, thc hin sai th tc kim ton
hoc hiu khng ng cc kt qu kim ton:
Lp k hoch kim ton y , ph hp;
B tr nhn s ph hp cho nhm kim ton;
Duy tr thi hoi nghi ngh nghip;
Gim st v kim tra cc cng vic thc hin.
A44. Chun mc kim ton quc t s 300
[19]
v s 330 quy nh v hng dn v lp k hoch kim ton bo co ti chnh v bin php x l ca kim ton vin i vi ri ro
nh gi. Do nhng hn ch vn c ca cuc kim ton, ri ro pht hin ch c th c gim bt m khng th loi tr hon ton. Theo , mt s ri ro pht hin s lun
lun tn ti.
Nhng hn ch vn c ca cuc kim ton
A45. Kim ton vin khng th loi tr hon ton ri ro kim ton v khng th t c s m bo tuyt i v vic bo co ti chnh hon ton khng c sai st trng yu do
gian ln hoc do nhm ln. Cuc kim ton lun c nhng hn ch vn c lm cho hu ht cc bng chng kim ton m kim ton vin da vo a ra kt lun v hnh
thnh kin kim ton u mang tnh thuyt phc nhiu hn l tnh khng nh chc chn. Nhng hn ch vn c ca cuc kim ton bt ngun t:
Bn cht ca vic lp v trnh by bo co ti chnh;
Bn cht ca cc th tc kim ton;
S cn thit phi thc hin cuc kim ton vi thi gian v gi ph hp l.
Bn cht ca vic lp v trnh by bo co ti chnh
A46. Vic lp v trnh by bo co ti chnh gm cc xt on ca Ban Gim c trong vic p dng cc quy nh ca khun kh v lp v trnh by bo co ti chnh vo hon
cnh thc t ca n v. Ngoi ra, nhiu khon mc trn bo co ti chnh lin quan n cc quyt nh hoc nh gi ch quan hoc c mc khng chc chn, hoc c c
nhng cch hiu hoc xt on khc nhau u c th chp nhn c. Kt qu l mt s khon mc trn bo co ti chnh c mc bin ng nht nh, khng th loi tr
hon ton bng vic p dng cc th tc kim ton b sung, nh trng hp ca mt s c tnh k ton nht nh. Tuy nhin, chun mc kim ton quc t yu cu kim ton
vin xem xt tnh ph hp ca cc c tnh k ton i vi khun kh v lp v trnh by bo co ti chnh c p dng v cc thuyt minh lin quan, ng thi xem xt kha
cnh nh tnh trong cng vic k ton ca n v c kim ton, bao gm cc du hiu v s thin lch (nu c) trong cc xt on ca Ban Gim c.
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Bn cht ca cc th tc kim ton
A47. Kh nng thu thp bng chng kim ton ca kim ton vin b gii hn bi tnh hnh thc t hoc gii hn php l, nh:
Ban Gim c n v c kim ton hoc i tng khc c th c hoc v khng cung cp y thng tin lin quan n vic lp v trnh by bo co ti chnh
hoc thng tin m kim ton vin yu cu. Do , kim ton vin khng th chc chn v tnh y ca thng tin, ngay c khi kim ton vin thc hin cc th tc
kim ton t c s m bo hp l rng cc thng tin c lin quan c thu thp y .
Hnh vi gian ln c th c thc hin tinh vi v k lng che du. Cc th tc kim ton thu thp bng chng kim ton c th khng pht hin ht sai st c
nh vic thng ng lm gi chng t, lm cho kim ton vin tin rng bng chng kim ton l hp l. Kim ton vin khng c o to lm chuyn gia xc
minh chng t gi mo.
Mi cuc kim ton khng phi l mt cuc iu tra hoc thanh tra v cc sai phm. Kim ton vin khng c quyn iu tra, thanh tra, xt hi, khm xt nh cuc iu
tra ca c quan php lut.
Tnh kp thi ca bo co ti chnh v s cn i gia li ch v chi ph
A48. Kim ton vin khng c php da vo s phc tp ca vn , thi gian hay chi ph b qua mt th tc kim ton m khng c c th tc khc thay th hoc hi lng
vi bng chng kim ton khng sc thuyt phc. Vic lp k hoch kim ton mt cch ph hp s gip kim ton vin c thi gian v ngun lc tin hnh cuc
kim ton. S thch hp ca thng tin, gi tr ca thng tin c xu hng gim i theo thi gian v cn cn nhc s cn i gia tin cy ca thng tin vi chi ph b ra c
c thng tin . iu ny c ghi nhn trong mt s khun kh v lp v trnh by bo co ti chnh nht nh (v d, khun kh v lp v trnh by bo co ti chnh ca
IASB). Ngi s dng bo co ti chnh mong mun kim ton vin a ra bo co kim ton trong khong thi gian v gi ph hp l, vi nhn thc rng kim ton vin
khng th xem xt tt c cc thng tin c th hin hu hoc khng th tm hiu tt c cc vn mt cch thu o, tng tn da trn gi nh rng thng tin b nhm ln
hay gian ln cho n khi chng minh c iu ngc li.
A49. Do , kim ton vin cn:
Lp k hoch kim ton m bo cuc kim ton c thc hin mt cch hiu qu;
Tp trung ngun lc kim ton vo nhng phn hnh m kim ton vin cho rng cha ng nhiu ri ro c sai st trng yu do gian ln hoc nhm ln v t tp trung
hn vo cc phn hnh cn li;
S dng cc th nghim v bin php khc kim tra tng th nhm pht hin sai st.
A50. lm r cc phng php nu on A49, chun mc kim ton quc t a ra cc yu cu v lp k hoch v thc hin cuc kim ton v yu cu kim ton vin phi:
Thc hin cc th tc nh gi ri ro v cc th tc lin quan lm c s xc nh v nh gi ri ro c sai st trng yu cp bo co ti chnh v cp c s
dn liu;
[21]
S dng cc th nghim v bin php khc kim tra tng th nhm cung cp c s hp l cho kim ton vin a ra kt lun v tng th.
[22]
Cc vn khc nh hng n hn ch vn c ca cuc kim ton
A51. i vi mt s c s dn liu nht nh hoc vn ch yu, cc hn ch vn c c nh hng ng k n kh nng pht hin sai st trng yu ca kim ton vin. Cc c s
dn liu hoc vn ch yu ny bao gm:
Gian ln, c bit l gian ln c lin quan n Ban Gim c hoc c s thng ng. Xem Chun mc kim ton quc t s 240)
Tnh hin hu v y ca cc mi quan h v giao dch vi cc bn lin quan. Xem Chun mc kim ton quc t s 550
[23]
;
Hnh vi khng tun th php lut v cc quy nh. Xem Chun mc kim ton quc t s 250
[24]
;
Cc s kin hoc iu kin trong tng lai c th nh hng n kh nng hot ng lin tc ca n v c kim ton. Xem Chun mc kim ton quc t s 570
[25]
.
Cc chun mc kim ton quc t c lin quan quy nh v hng dn cc th tc kim ton gip kim ton vin lm gim nh hng ca cc hn ch vn c.
A52. Do hn ch vn c ca cuc kim ton, mc d cuc kim ton c lp k hoch v thc hin theo cc chun mc kim ton quc t, kim ton vin vn khng th trnh
khi ri ro v vic s khng pht hin c mt s sai st trng yu ca bo co ti chnh. Ri ro c sai st trng yu ca bo co ti chnh do gian ln hoc do nhm ln c
pht hin sau khng phi l du hiu v vic cuc kim ton khng c thc hin theo cc chun mc kim ton quc t. Kim ton vin khng c s dng cc hn
ch vn c ca cuc kim ton bin h cho vic kim ton vin hi lng vi cc bng chng kim ton cha thuyt phc. xc nh cuc kim ton c c thc
hin theo cc chun mc kim ton quc t hay khng, cn da vo cc th tc kim ton c thc hin trong hon cnh c th, tnh y v thch hp ca cc bng chng
kim ton thu thp v s ph hp ca bo co kim ton trn c s nh gi cc bng chng trong mi quan h vi mc tiu tng th ca kim ton vin.
Thc hin cuc kim ton theo chun mc kim ton quc t
Ni dung ca cc chun mc kim ton (Tham chiu: on 18)
A53. Chun mc kim ton quc t t ra cc tiu chun cho cng vic ca kim ton vin t c mc tiu tng th ca kim ton vin. Chun mc kim ton quc t quy
nh v hng dn cc trch nhim chung ca kim ton vin, cng nh nhng vn m kim ton vin cn quan tm khi thc hin cc trch nhim ca mnh trong tng hon
cnh c th.
A54. Phm vi p dng, ngy c hiu lc v gii hn p dng ca tng chun mc kim ton quc t c quy nh v hng dn trong tng chun mc. Tr khi chun mc kim
ton quc t c quy nh khc, kim ton vin c php p dng mt chun mc kim ton quc t trc ngy hiu lc c quy nh.
A55. Khi thc hin cuc kim ton, kim ton vin c th phi tun th cc yu cu ca php lut v cc quy nh c lin quan ngoi quy nh ca chun mc kim ton quc t.
Chun mc kim ton quc t c hiu lc khng cao hn php lut v cc quy nh c lin quan n cuc kim ton bo co ti chnh. Trong trng hp php lut v cc quy
nh c nhng yu cu khc vi chun mc kim ton quc t, mt cuc kim ton c thc hin ch tun th php lut v cc quy nh s khng ng nhin tun th cc
chun mc kim ton.
A56. Kim ton vin c th tin hnh cuc kim ton ng thi theo chun mc kim ton quc t v cc chun mc kim ton ca quc gia. Trong trng hp nh vy, ngoi vic
tun th cc chun mc kim ton quc t c lin quan n cuc kim ton, kim ton vin cn thc hin cc th tc kim ton b sung m bo tun th cc chun mc
kim ton ca quc gia .
A57. Chun mc kim ton quc t cng c th c p dng i vi cuc kim ton n v trong lnh vc cng. Trong trng hp ny, trch nhim ca kim ton vin c th b
nh hng bi cc quy nh ca Kim ton Nh nc, yu cu ca php lut, cc quy nh ca c quan chc nng i vi n v trong lnh vc cng (nh hng dn ca cc
B, chnh sch ca chnh ph, hoc thng t hng dn), to ra phm vi kim ton rng hn so vi cuc kim ton bo co ti chnh theo quy nh ca chun mc kim ton
quc t. Chun mc kim ton quc t khng quy nh v hng dn i vi cc trch nhim b sung ny. Cc trch nhim ny c th c quy nh trong chun mc kim
ton ca T chc quc t ca cc c quan kim ton ti cao hoc t chc son tho chun mc quc gia, hoc trong hng dn ca c quan kim ton nh nc.
Kt cu ca chun mc kim ton (Tham chiu: on 19)
A58. Ngoi phn mc tiu v yu cu (phn yu cu a ra cc quy nh phi thc hin), mt chun mc kim ton quc t a ra cc hng dn trong phn hng dn p dng.
C th c thm phn gii thiu v bi cnh lin quan gip hiu ng v chun mc v cc thut ng. Do , ton b ni dung chnh ca mt chun mc kim ton gip
ngi c hiu cc mc tiu m chun mc a ra v cch thc thc hin cc yu cu ca chun mc.
A59. Khi cn thit, phn hng dn p dng cng a ra nhng din gii c th hn v cc yu cu ca chun mc v hng dn cch thc hin cc yu cu , c th nh sau:
Din gii r rng, chi tit hn ngha ca mi yu cu hoc vn m yu cu hng ti;
a ra cc v d v cc th tc kim ton ph hp trong tng tnh hung.
Hng dn ni trn khng phi l bt buc hon ton m ch gip cho vic la chn cch thc hin cc yu cu ca mt chun mc kim ton. Phn hng dn p dng cng
a ra nhng thng tin c s cho cc vn quy nh trong phn ni dung ca chun mc kim ton.
A60. Cc ph lc l mt b phn ca phn hng dn p dng. Mc ch v tc dng ca mi ph lc c gii thch trong phn ni dung chun mc hoc trong tiu v phn
gii thiu ca ph lc .
A61. Phn gii thiu c th bao gm cc vn nh gii thch v:
Mc tiu v phm vi p dng ca mt chun mc kim ton quc t, bao gm c mi lin h gia chun mc kim ton quc t ny vi cc chun mc kim ton khc
quc t;
Ch ca chun mc kim ton;
Trch nhim ca kim ton vin v cc i tng khc c lin quan n ch ca chun mc kim ton;
Hon cnh xy dng chun mc kim ton.
A62. Mt chun mc kim ton quc t c th c phn gii thch chi tit v ngha ca mt s thut ng khi s dng trong cc chun mc kim ton, c t trong mt phn
ring vi tiu l Gii thch thut ng. Phn ny gip m bo tnh nht qun khi p dng v din gii cc chun mc kim ton, khng thay th cho thut ng c xy
dng v cc mc ch khc, nh cc thut ng trong vn bn php lut khc. Cc thut ng c gii thch trong tng chun mc kim ton s c cng ngha khi nhc n
cc chun mc kim ton khc, tr khi c lu khc. Danh sch cc thut ng lin quan n chun mc kim ton quc t c tp hp trong phn cui cun sch H thng
chun mc kim ton quc t khi pht hnh. Danh sch ny cng bao gm cc thut ng khc c s dng trong cc chun mc kim ton quc t gip vic din gii
c nht qun.
A63. Trong mt s trng hp, phn hng dn p dng ca chun mc kim ton cn a ra cc lu khi kim ton n v nh v n v hot ng trong lnh vc cng. Cc lu
ny gip kim ton vin thc hin cc yu cu ca mt chun mc kim ton nht nh trong cuc kim ton ti cc n v , nhng khng gii hn hay lm gim trch
nhim ca kim ton vin trong vic p dng v tun th yu cu ca cc chun mc kim ton quc t.
Lu khi kim ton cc n v nh
A64. xc nh cc vn b sung cn lu khi kim ton cc n v nh, cn hiu n v nh l n v c nhng c im sau:
(a) ... Quyn s hu v quyn qun l tp trung vo mt s t ngi (thng l mt ngi c th l mt ngi hoc mt doanh nghip khc s hu n v vi iu kin ch s
hu c cc c im nh tnh ph hp);
(b) ... C mt hoc mt s c im sau y:
(i) Cc giao dch r rng hoc khng phc tp;
(ii) Cch ghi chp, lu tr ti liu k ton n gin;
(iii) C t hot ng sn xut, kinh doanh: ch sn xut hoc kinh doanh mt s loi sn phm, hng ha;
(iv) C t kim sot ni b;
(v) C t cp qun l m mi cp c trch nhim kim sot rng;
(vi) C t nhn s v thng phi kim nhim.
Nhng c im nu trn cha phi l tt c v cng khng phi ch l nhng c im ring c ca cc n v nh. Cc n v nh khng nht thit phi c tt c cc c
im nu trn.
A65. Cc chun mc kim ton a ra cc lu khi kim ton n v nh vi ch l p dng cho cc t chc khng nim yt. Tuy nhin, mt s lu cng c th vn dng khi
kim ton cc t chc nim yt nh.
A66. Cc chun mc kim ton c s dng thut ng Ch s hu ng thi l Gim c trong trng hp ch s hu ca mt n v nh ng thi chu trch nhim iu hnh
hot ng hng ngy ca n v.
Mc tiu quy nh trong tng chun mc kim ton (Tham chiu: on 21)
A67. Mi chun mc kim ton bao gm mt hoc mt s mc tiu, to ra s kt ni gia cc yu cu vi cc mc tiu tng th ca kim ton vin. Cc mc tiu trong tng chun
mc kim ton gip kim ton vin tp trung t c kt qu theo yu cu ca chun mc kim ton, ng thi gip kim ton vin:
Hiu r nhng mc tiu cn t c v cch thc ph hp thc hin;
Quyt nh nhng cng vic cn thc hin thm t c mc tiu nh trong hon cnh c th ca cuc kim ton.
A68. Cc mc tiu trong tng chun mc kim ton cn c hiu trong mi lin h vi cc mc tiu tng th ca kim ton vin quy nh ti on 11 Chun mc ny. Kh
nng hon thnh mt mc tiu n l cng nh vic t c v hon thnh mc tiu tng th ca kim ton vin u b nh hng bi nhng hn ch vn c ca cuc kim
ton.
A69. thc hin cc mc tiu, kim ton vin phi quan tm n mi quan h tng h gia cc chun mc kim ton. Nh hng dn ti on A53, trong mt s trng hp,
cc chun mc kim ton tp quy nh v hng dn cc trch nhim chung, trong cc trng hp khc, li a ra cch thc hin trch nhim trong tng tnh hung c th. V
d, chun mc ny yu cu kim ton vin phi duy tr thi hoi nghi ngh nghip trong sut qu trnh lp k hoch v thc hin kim ton, y l yu cu cn thit nhng
khng c quy nh li trong cc chun mc kim ton khc. mc chi tit hn, Chun mc kim ton quc t s 315 v s 330 cng quy nh cc mc tiu v yu cu
v trch nhim ca kim ton vin trong vic pht hin v nh gi ri ro c sai st trng yu, thit k v thc hin cc th tc kim ton tip theo i vi cc ri ro nh
gi; cc mc tiu v yu cu ny c p dng trong sut qu trnh kim ton. Mt chun mc kim ton ch nhm gii quyt nhng kha cnh ring ca cuc kim ton (nh
Chun mc kim ton quc t s 540) cng c th m rng p dng, d khng nhc li, cc mc tiu v yu cu ca nhng chun mc kim ton nh Chun mc kim ton
s 315 v s 330 trong mi quan h vi ch trng tm ca chun mc kim ton . Do , hon thnh cc mc tiu m Chun mc kim ton s 540 ra, kim ton
vin phi lu ti cc mc tiu v yu cu ca nhng chun mc kim ton lin quan.
S dng cc mc tiu xc nh s cn thit ca cc th tc kim ton b sung (Tham chiu: on 21(a))
A70. Yu cu ca mi chun mc kim ton quc t c thit k gip kim ton vin hon thnh cc mc tiu m chun mc kim ton quc t quy nh v t t c
mc tiu tng th ca kim ton vin. Vic thc hin cc yu cu ca chun mc kim ton quc t mt cch ph hp s gip kim ton vin c y c s hon thnh cc
mc tiu. Tuy nhin, do tnh hung thc t ca cc cuc kim ton rt a dng v cc chun mc kim ton khng th lng trc mi tnh hung, kim ton vin c trch
nhim xc nh cc th tc kim ton cn thit hon thnh cc yu cu ca chun mc v t c mc tiu nh. Hon cnh thc t ca cuc kim ton c th pht sinh
nhng vn c th i hi kim ton vin phi thc hin cc th tc kim ton b sung ngoi nhng th tc m chun mc kim ton quc t yu cu t c mc tiu
m chun mc kim ton quc t quy nh.
S dng cc mc tiu nh gi vic thu thp y bng chng kim ton thch hp (Tham chiu: on 21(b))
A71. Kim ton vin cn s dng cc mc tiu nh gi liu thu thp c y cc bng chng kim ton thch hp cho mc tiu tng th ca kim ton vin hay cha.
Nu kt qu nh gi cho thy cc bng chng kim ton cha y v thch hp, kim ton vin c th p dng mt hoc mt s phng php sau y t c yu cu
ca on 21(b):
nh gi liu hoc s thu thp c thm cc bng chng kim ton ph hp t kt qu ca vic tun th cc chun mc kim ton khc;
M rng cng vic thc hin bng cch p dng thm mt hoc mt s yu cu;
Thc hin cc th tc khc m kim ton vin nh gi l cn thit trong tng tnh hung.
Khi khng th thc hin bt k phng php no trong s cc phng php nu trn, kim ton vin s khng th thu thp c y bng chng kim ton thch hp v
theo yu cu ca chun mc kim ton, kim ton vin phi xc nh nh hng ca vn ny i vi bo co kim ton hoc i vi kh nng hon thnh cuc kim ton.
Tun th cc quy nh c lin quan
Cc quy nh c lin quan (Tham chiu: on 22)
A72. Mt chun mc kim ton c th khng lin quan n mt s cuc kim ton c th. V d, nu n v c kim ton khng c b phn kim ton ni b th ton b cc quy
nh ca Chun mc kim ton quc t s 610
[26]
c coi l khng lin quan n cuc kim ton n v .
A73. Trong mt s chun mc kim ton c th c cc quy nh c iu kin. Nhng quy nh c iu kin s tr nn c lin quan n cuc kim ton khi pht sinh tnh hung cho
thy s tn ti ca cc iu kin . Nhn chung, iu kin p dng ca mt quy nh c th r rng hoc ngm n, v d:
Quy nh phi a ra kin kim ton khng phi kin chp nhn ton phn khi c gii hn phm vi
[27]
l mt quy nh c iu kin c nu r rng;
Quy nh phi trao i cc pht hin v khim khuyt nghim trng trong kim sot ni b vi Ban qun tr n v c kim ton,
[28]
ph thuc vo vic khim
khuyt nghim trng c tn ti hay khng; v quy nh phi thu thp y cc bng chng kim ton thch hp lin quan n vic trnh by v cng b thng tin b
phn theo khun kh v lp v trnh by bo co ti chnh c p dng,
[29]
ph thuc vo vic khun kh c yu cu hay cho php cng b nhng thng tin hay
khng: y l nhng quy nh c iu kin ch ngm n m khng nu r rng.
Trong mt s trng hp, mt quy nh c th c th hin nh l c iu kin ph thuc vo php lut v cc quy nh c lin quan. V d, kim ton vin c th c yu
cu phi rt khi cuc kim ton, khi vic rt khi l ph hp vi php lut v cc quy nh c lin quan, hoc kim ton vin c th c yu cu phi thc hin mt s
vic, tr khi vic b php lut v cc quy nh nghim cm. Ty thuc vo tng quc gia, php lut v cc quy nh c th nu r rng hoc ngm n v s cho php hoc
nghim cm .
Thc hin khc so vi mt quy nh (Tham chiu: on 23)
A74. Chun mc kim ton quc t s 230 quy nh v ti liu, h s kim ton trong nhng trng hp ngoi l khi kim ton vin thc hin khc so vi mt quy nh no ca
chun mc kim ton c lin quan.
[30]
Cc chun mc kim ton quc t khng yu cu kim ton vin phi tun th cc quy nh c coi l khng ph hp vi hon cnh
c th ca cuc kim ton.
Khng t c mc tiu (Tham chiu: on 24)
A75. Vic nh gi liu t c mt mc tiu no hay cha i hi s xt on chuyn mn ca kim ton vin. Vic xt on phi tnh n kt qu ca cc th tc kim
ton thc hin trn c s tun th cc quy nh ca chun mc kim ton quc t v nh gi ca kim ton vin v s y , thch hp ca cc bng chng kim ton
thu thp c cng nh s cn thit phi thc hin thm cc th tc khc trong hon cnh c th ca cuc kim ton nhm t c cc mc tiu m chun mc kim ton
quc t quy nh. Theo , cc trng hp c th lm tng kh nng khng t c mc tiu bao gm:
Khng cho php kim ton vin tun th cc quy nh c lin quan ca chun mc kim ton;
Kim ton vin khng th tin hnh cc th tc kim ton b sung hoc thu thp thm cc bng chng kim ton m kim ton vin cho l cn thit t vic s dng cc
mc tiu quy nh ti on 21, v d do hn ch v tnh sn c ca cc bng chng kim ton.
A76. Ti liu, h s kim ton p ng cc quy nh ca Chun mc kim ton quc t s 230 v cc quy nh v ti liu, h s kim ton trong cc chun mc kim ton lin quan
cung cp bng chng lm c s cho kim ton vin a ra kt lun v vic t c mc tiu tng th ca kim ton vin. Kim ton vin khng cn phi lu ring cc ti liu
i vi mi mc tiu t c (v d, theo danh mc). Tuy nhin, vic lu li cc ti liu chng minh cho vic khng t c mc tiu c th no s gip kim ton
vin nh gi liu vic c ngn cn vic t c mc tiu tng th ca kim ton vin hay khng.
[1]
ISA 320, Mc trng yu trong lp k hoch v thc hin kim ton v ISA 450, nh gi cc sai st pht hin trong qu trnh kim ton.
[2]
Xem ISA 260 v on 43 ca ISA 240.
[3]
Trong chun mc kim ton quc t ch s dng thut ng rt khi.
[4]
ISA 230, on 8(c).
[5]
ISA 210, on 6(a).
[6]
ISA 800, on 8.
[7]
ISA 210, on 6(b).
[8]
Xem on 57.
[9]
ISQC 1, Kim sot cht lng cc cng ty thc hin kim ton v sot xt bo co ti chnh, dch v m bo v cc dch v lin quan khc.
[10]
ISA 220, on 2.
[11]
ISQC 1, on 20-25.
[12]
ISA 220, on 9-12.
[13]
ISA 500, on 7-9.
[14]
ISA 240, on 13; ISA 500, on 11; ISA 505, on 10-11 v 16.
[15]
ISA 220, on 18.
[16]
ISA 230, on 8.
[17]
ISA 315, on 9.
[18]
ISA 330, on 7-17.
[19]
ISA 300, Lp k hoch kim ton bo co ti chnh.
[20]
ISA 540, v ISA 700, on 12.
[21]
ISA 315, on 5-10.
[22]
ISA 330, ISA 550, ISA 520, ISA 530.
[23]
ISA 550, Cc bn lin quan.
[24]
ISA 250, Xem xt tnh tun th php lut v cc quy nh trong kim ton bo co ti chnh.
[25]
ISA 270, Hot ng lin tc.
[26]
ISA 610, S dng cng vic ca kim ton vin ni b.
[27]
ISA 805, on 13.
[28]
ISA 265, on 9.
[29]
ISA 501, on 13.
[30]
ISA 230, on 12.
THO THUN V CC IU KHON TRONG
HP NG KIM TON
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Ngy hiu lc.............................................................................................................. 2
Mc tiu .................................................................................................................. 3
Gii thch thut ng.................................................................................................. 4-5
Yu cu
Tin ca mt cuc kim ton................................................................................... 6-8
Tho thun v cc iu khon ca hp ng kim ton................................................. 9-12
Cc cuc kim ton nhiu nm..................................................................................... 13
Chp nhn thay i iu khon hp ng kim ton...................................................... 14-17
Cc vn cn xem xt thm trong qu trnh chp nhn hp ng kim ton................. 18-21
Hng dn p dng
Phm vi chun mc...................................................................................................... A1
Tin ca mt cuc kim ton................................................................................... A2-A20
Tho thun v cc iu khon ca hp ng kim ton................................................. A21-A27
Cc cuc kim ton nhiu nm..................................................................................... A28
Chp nhn thay i iu khon hp ng kim ton...................................................... A29-A33
Cc vn cn xem xt thm trong qu trnh chp nhn hp ng kim ton................. A34-A37
Ph lc 1: Mu hp ng kim ton
Ph lc 2: Xc nh tnh c th chp nhn c ca khun kh v lp v trnh by bo co ti chnh cho mc ch chung
Chun mc kim ton quc t s 210, Tho thun v cc iu khon ca hp ng kim ton cn c xem
xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v thc hin
cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic tha thun cc iu khon ca hp ng kim ton vi Ban Gim
c v/hoc Ban qun tr n v c kim ton. Chun mc ny cng quy nh v hng dn v cc tin ca mt cuc kim ton, trch nhim ca Ban Gim
c v/hoc Ban qun tr n v c kim ton. Chun mc kim ton quc t s 220
[1]
cng quy nh v hng dn cc vn lin quan n vic chp nhn
hp ng kim ton nm trong kh nng kim sot ca kim ton vin (Tham chiu: on A1).
Mc tiu
3. Mc tiu ca kim ton vin l ch chp nhn hoc tip tc thc hin hp ng kim ton khi thng nht c cc c s thc hin hp ng kim ton,
thng qua vic:
(a) Thit lp c cc tin ca mt cuc kim ton;
(b) Xc nhn rng kim ton vin, Ban Gim c v/hoc Ban qun tr n v c kim ton thng nht c cc iu khon ca hp ng kim ton.
Gii thch thut ng
4. Trong cc chun mc kim ton quc t, thut ng di y c hiu nh sau:
Tin ca mt cuc kim ton: L vic Ban Gim c n v c kim ton s dng khun kh v lp v trnh by bo co ti chnh c th chp nhn c
trong vic lp bo co ti chnh v s chp thun ca Ban Gim c v/hoc Ban qun tr n v c kim ton i vi cc c s
[2]
tin hnh cuc kim ton.
5. Trong Chun mc ny, thut ng Ban Gim c sau y c hiu l Ban Gim c v/hoc Ban qun tr n v c kim ton.
Yu cu
Tin ca mt cuc kim ton
6. xc nh tin ca mt cuc kim ton, kim ton vin phi:
(a) Xc nh xem liu khun kh v lp v trnh by bo co ti chnh c n v p dng trong vic lp v trnh by bo co ti chnh l c th chp nhn c
hay khng (Tham chiu: on A2-A10);
(b) t c tha thun vi Ban Gim c n v c kim ton v vic Ban Gim c hiu v tha nhn trch nhim ca h (Tham chiu: on A11-A14, A20):
(i) i vi vic lp v trnh by bo co ti chnh ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng, k c s trnh by hp l, nu thch
hp (Tham chiu: on A15);
(ii) i vi 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 cn sai st trng yu do gian ln
hoc nhm ln (Tham chiu: on A16-A19);
(iii) Trong vic cung cp cho kim ton vin:
a. Quyn tip cn vi tt c thng tin m Ban Gim c nhn thy l c lin quan n qu trnh lp v trnh by bo co ti chnh nh chng t k ton, s k ton v
cc ti liu khc;
b. Cc thng tin b sung m kim ton vin yu cu Ban Gim c cung cp phc v cho mc ch ca cuc kim ton;
c. Quyn tip cn khng hn ch i vi nhn s ca n v c kim ton m kim ton vin xc nh l cn thit thu thp bng chng kim ton.
Gii hn phm vi trc khi chp nhn hp ng kim ton
7. Nu Ban Gim c hoc Ban qun tr n v c kim ton gii hn phm vi cng vic ca kim ton vin trong cc iu khon ca d tho hp ng kim
ton m kim ton vin cho rng s gii hn ny s dn n vic kim ton vin t chi a ra kin i vi bo co ti chnh th kim ton vin khng c
chp nhn hp ng kim ton b gii hn nh vy, tr khi php lut v cc quy nh khc yu cu phi chp nhn hp ng .
Cc yu t khc nh hng n vic chp nhn hp ng kim ton
8. Nu khng c y tin ca cuc kim ton, kim ton vin phi tho lun vn ny vi Ban Gim c n v c kim ton. Tr khi php lut v cc
quy nh yu cu, kim ton vin khng c chp nhn hp ng kim ton nu:
(a) Kim ton vin xc nh rng khun kh v lp v trnh by bo co ti chnh m n v p dng cho vic lp v trnh by bo co ti chnh l khng th chp
nhn c, tr trng hp quy nh ti on 19 Chun mc ny; hoc
(b) Khng t c tha thun theo quy nh ti on 6(b).
Tha thun v cc iu khon ca hp ng kim ton
9. Kim ton vin phi tha thun v cc iu khon ca hp ng kim ton vi Ban Gim c hoc Ban qun tr n v c kim ton (Tham chiu: on A21).
10. Theo on 11, cc iu khon tha thun phi c ghi trong hp ng kim ton hoc mt hnh thc tha thun khc bng vn bn ph hp v phi bao gm
(Tham chiu: on A22-A25):
(a) Mc ch v phm vi ca cuc kim ton bo co ti chnh;
(b) Trch nhim ca kim ton vin;
(c) Trch nhim ca Ban Gim c n v c kim ton;
(d) Xc nh khun kh v lp v trnh by bo co ti chnh m n v p dng cho vic lp v trnh by bo co ti chnh;
(e) D kin v bo co m kim ton vin s pht hnh.
11. Nu php lut v cc quy nh c yu cu y , chi tit v cc iu khon ca hp ng kim ton, trong bao gm c cc ni dung quy nh ti on 10
Chun mc ny th kim ton vin khng cn phi a cc iu khon vo hp ng kim ton, tr trng hp theo yu cu ca php lut hoc cc quy nh
v Ban Gim c n v c kim ton hiu v tha nhn trch nhim ca h nh quy nh trong on 6(b) (Tham chiu: on A22, A26-A27).
12. Nu php lut v cc quy nh c cc yu cu v trch nhim ca Ban Gim c n v c kim ton tng t nh on 6(b) Chun mc ny th kim ton
vin c th xc nh rng php lut v cc quy nh bao gm cc trch nhim m theo xt on ca kim ton vin l tng ng vi cc trch nhim quy nh
ti on 6(b). i vi cc trch nhim tng ng ny, kim ton vin c th trch ni dung ca php lut v cc quy nh vo trong hp ng kim ton. i vi
cc trch nhim m php lut v cc quy nh khng t ra yu cu do c hiu lc tng ng, hp ng kim ton phi s dng cc ni dung quy nh ti on
6(b) (Tham chiu: on A26).
Cc cuc kim ton nhiu nm
13. i vi hp ng kim ton nhiu nm, kim ton vin phi nh gi xem liu c cn phi sa i, b sung cc iu khon ca hp ng kim ton k hay
khng v liu c cn phi nhc li cc iu khon hin c ca hp ng kim ton vi n v c kim ton hay khng (Tham chiu: on A28).
Chp nhn thay i iu khon hp ng kim ton
14. Kim ton vin khng c ng thay i cc iu khon ca hp ng kim ton nu khng c l do ph hp cho thay i (Tham chiu: on A29-A31).
15. Trc khi hon thnh cuc kim ton, nu kim ton vin c yu cu thay i dch v kim ton thnh dch v c mc m bo thp hn, kim ton vin phi
nh gi liu c l do ph hp lm vic hay khng (Tham chiu: on A32-A33).
16. Nu cc iu khon ca hp ng kim ton b thay i, kim ton vin v Ban Gim c n v c kim ton phi tha thun li cc iu khon lp thnh
hp ng kim ton mi thay th hp ng kim ton c hoc ghi cc iu khon mi vo mt dng vn bn ph hp.
17. Nu kim ton vin khng ng thay i iu khon ca hp ng kim ton v Ban Gim c n v c kim ton khng ng tip tc thc hin hp
ng kim ton ban u, kim ton vin phi:
(a) Rt khi cuc kim ton nu php lut v cc quy nh c lin quan cho php;
(b) Xc nh trch nhim (theo hp ng hoc quy nh khc) trong vic bo co cho cc bn khc, nh Ban qun tr, ch s hu hoc c quan qun l Nh nc.
Cc vn cn xem xt thm trong qu trnh chp nhn hp ng kim ton
Chun mc lp v trnh by bo co ti chnh c php lut v cc quy nh b sung
18. Nu chun mc lp v trnh by bo co ti chnh do t chc son tho chun mc c thm quyn hoc c tha nhn ban hnh, c php lut v quy nh
khc b sung th kim ton vin phi xc nh liu c mu thun gia chun mc lp v trnh by bo co ti chnh ny vi cc quy nh b sung hay khng. Nu
c mu thun, kim ton vin phi tho lun vi Ban Gim c n v c kim ton v ni dung cc quy nh b sung ny v phi thng nht liu:
(a) Cc quy nh b sung c th c thc hin bng cch b sung cc thuyt minh trong bo co ti chnh hay khng; hoc
(b) Cc din gii trong bo co ti chnh v khun kh v lp v trnh by bo co ti chnh c p dng c th c sa i cho ph hp hay khng.
Nu khng th thc hin c gii php no trn y, kim ton vin phi xc nh c cn phi a ra kin kim ton khng phi l kin chp nhn ton phn
theo Chun mc kim ton quc t s 705
[3]
hay khng (Tham chiu: on A34).
Khun kh v lp v trnh by bo co ti chnh theo yu cu ca php lut v cc quy nh Cc vn khc nh hng n vic chp nhn hp ng kim ton
19. Nu kim ton vin xc nh c rng khun kh v lp v trnh by bo co ti chnh theo yu cu ca php lut v cc quy nh l khng th chp nhn
c nhng v l yu cu bt buc ca php lut v cc quy nh, kim ton vin ch c chp nhn hp ng kim ton khi tha mn cc iu kin sau
(Tham chiu: on A35):
(a) Ban Gim c n v c kim ton ng trnh by b sung cc thuyt minh trong bo co ti chnh nhm trnh cho vic bo co ti chnh b hiu sai;
(b) Cc iu khon ca hp ng kim ton th hin r:
(i) Bo co kim ton s trnh by thm on Nhn mnh vn theo Chun mc kim ton quc t s 706
[4]
thng bo cho ngi s dng bo co ti chnh
v cc thuyt minh b sung;
(ii) kin kim ton v bo co ti chnh s khng bao gm cm t trnh by hp l, trn cc kha cnh trng yu hoc phn nh trung thc v hp l, ph
hp vi khun kh v lp v trnh by bo co ti chnh c p dng, tr khi php lut v cc quy nh yu cu kim ton vin phi s dng cm t
.
20. Nu cc iu kin quy nh ti on 19 khng c tha mn trong khi php lut v cc quy nh vn yu cu kim ton vin phi thc hin cuc kim ton,
kim ton vin phi:
(a) nh gi nh hng ca ni dung b hiu sai trong bo co ti chnh n kin kim ton;
(b) Trnh by vn ny mt cch thch hp trong iu khon ca hp ng kim ton.
Bo co kim ton theo yu cu ca php lut v cc quy nh
21. Php lut v cc quy nh ca mt quc gia no c th t ra cc yu cu v cch trnh by hoc ngn t c th trong bo co kim ton khc so vi quy nh
ca cc chun mc kim ton quc t. Trng hp ny, kim ton vin phi nh gi:
(a) Liu ngi s dng bo co kim ton c th hiu sai mc m bo ca kin kim ton i vi bo co ti chnh hay khng;
(b) Liu cc gii thch b sung trong bo co kim ton c th lm cho ngi s dng bo co kim ton hiu ng hay khng.
[5]
Nu thy rng vic gii thch b sung trong bo co kim ton cng khng th gip ngi s dng bo co kim ton hiu ng, kim ton vin khng c chp
nhn cuc kim ton , tr khi php lut v cc quy nh yu cu. Mt cuc kim ton c thc hin theo yu cu ca php lut v cc quy nh nh vy s
khng m bo tun th cc chun mc kim ton quc t. V vy, kim ton vin khng c cp trong bo co kim ton l cuc kim ton c thc
hin theo cc chun mc kim ton quc t
[6]
***
Hng dn p dng
Phm vi chun mc (Tham chiu: on 1)
A1. Cc dch v m bo, bao gm dch v kim ton, c th ch c chp nhn khi ngi cung cp dch v xt thy m bo tun th cc quy nh v o c
ngh nghip c lin quan nh tnh c lp v trnh chuyn mn, v khi dch v ny p ng cc yu cu nht nh khc.
[7]
Trch nhim ca kim ton vin
trong vic tun th cc quy nh v o c ngh nghip trong qu trnh chp nhn hp ng kim ton v mc m kim ton vin c th kim sot c
quy nh ti Chun mc kim ton quc t s 220.
[8]
Chun mc s 210 ny ch quy nh v hng dn cc vn (hoc tin ) thuc trch nhim v nm
trong kh nng kim sot ca n v c kim ton, do cn c s ng thun gia kim ton vin v Ban Gim c n v c kim ton.
Tin ca mt cuc kim ton
Khun kh v lp v trnh by bo co ti chnh (Tham chiu: on 6(a))
A2. iu kin chp nhn dch v m bo l cc tiu ch nu trong nh ngha v dch v m bo l ph hp v sn c cho ngi s dng dch v.
[9]
Cc tiu
ch ny l thc o nh gi hoc o lng i tng ca dch v, k c thc o v vic trnh by v thuyt minh bo co ti chnh, nu thch hp. Cc tiu
ch hp l s gip nh gi hoc o lng i tng ca dch v mt cch nht qun da trn cc xt on chuyn mn. Theo chun mc kim ton quc t,
khun kh v lp v trnh by bo co ti chnh c p dng s cung cp cc tiu ch m kim ton vin s dng kim ton bo co ti chnh, k c s trnh
by hp l ca bo co ti chnh.
A3. Trng hp khng c khun kh v lp v trnh by bo co ti chnh c th chp nhn c, Ban Gim c n v c kim ton khng c c s ph hp
lp bo co ti chnh v kim ton vin khng c tiu ch ph hp kim ton bo co ti chnh . Trong mt s trng hp, kim ton vin c th gi nh
rng khun kh v lp v trnh by bo co ti chnh c p dng l c th chp nhn c, nh hng dn ti on A8-A9 Chun mc ny.
Xc nh tnh c th chp nhn c ca khun kh v lp v trnh by bo co ti chnh
A4. xc nh tnh c th chp nhn c ca khun kh v lp v trnh by bo co ti chnh c p dng, kim ton vin cn xem xt cc yu t sau:
c im ca n v c kim ton (v d, doanh nghip kinh doanh, n v trong lnh vc cng hay t chc hot ng khng v mc ch li
nhun);
Mc ch ca bo co ti chnh (v d, bo co ti chnh c lp p ng yu cu thng tin ti chnh cho s ng ngi s dng hoc p ng yu cu
thng tin ti chnh cho nhng i tng s dng c th);
c im ca bo co ti chnh (v d, bo co ti chnh l b bo co ti chnh y hay ch l mt bo co ti chnh ring l);
Liu php lut v cc quy nh c yu cu c th i vi khun kh v lp v trnh by bo co ti chnh c p dng hay khng.
A5. Nhiu ngi s dng bo co ti chnh khng th yu cu mt bo co ti chnh c trnh by tha mn mi nhu cu v thng tin c th ca h. Tuy nhin,
thng tin t bo co ti chnh c th p ng nhu cu ca phn ng ngi s dng. Bo co ti chnh lp theo khun kh v lp v trnh by bo co ti chnh
nhm p ng nhu cu thng tin ti chnh cho s ng ngi s dng c gi l bo co ti chnh cho mc ch chung.
A6. Bo co ti chnh c lp theo khun kh v lp v trnh by bo co ti chnh nhm p ng nhu cu thng tin ti chnh cho nhng i tng s dng c th
c gi l bo co ti chnh cho mc ch c bit. Trong trng hp ny, cc nhu cu v thng tin ti chnh ca i tng s dng bo co ti chnh s xc
nh khun kh v lp v trnh by bo co ti chnh c p dng. Chun mc kim ton quc t s 800 quy nh vic xem xt tnh c th chp nhn c ca khun
kh v lp v trnh by bo co ti chnh c xy dng nhm p ng nhu cu thng tin ti chnh cho nhng i tng s dng c th.
[10]
A7. Sau khi chp nhn hp ng kim ton, kim ton vin c th pht hin ra nhng hn ch trong khun kh v lp v trnh by bo co ti chnh m n v p
dng, cho thy khun kh l khng th chp nhn c. Nu vic p dng khun kh l do yu cu ca php lut v cc quy nh th kim ton vin phi
thc hin cc quy nh ti on 19-20 ca Chun mc ny. Nu vic p dng khun kh khng phi l do yu cu ca php lut v cc quy nh, Ban Gim
c n v c kim ton c th quyt nh la chn p dng mt khun kh khc c th chp nhn c. Trng hp ny, theo quy nh ti on 16, cc bn
cn tha thun li cc iu khon mi trong hp ng kim ton phn nh s thay i v khun kh v lp v trnh by bo co ti chnh, v cc iu khon
tha thun trc y khng cn ph hp na.
Khun kh v lp v trnh by bo co ti chnh cho mc ch chung
A8. Hin nay, khng c mt c s khch quan v chnh thc no c tha nhn trn ton th gii nh gi tnh c th chp nhn c ca khun kh v lp v
trnh by bo co ti chnh cho mc ch chung. Cc chun mc lp v trnh by bo co ti chnh do cc t chc c thm quyn hoc c tha nhn xy
dng v ban hnh chun mc p dng cho mt s loi hnh n v c th c coi l c th chp nhn c i vi bo co ti chnh cho mc ch chung do
cc n v lp, vi iu kin l t chc ban hnh chun mc m bo tun th mt quy trnh minh bch v c cn nhc k lng n quan im ca a s cc
bn c li ch lin quan. V d v cc chun mc lp v trnh by bo co ti chnh nh vy bao gm:
Cc chun mc lp v trnh by bo co ti chnh quc t (IFRS) do y ban Chun mc k ton quc t (IASB) ban hnh;
Cc chun mc k ton cng quc t (IPSAS) do y ban Chun mc k ton cng quc t (IPSASB) ban hnh;
Cc nguyn tc k ton do t chc son tho chun mc c thm quyn hoc c tha nhn ban hnh mi quc gia, vi iu kin l t chc m bo tun
th mt quy trnh minh bch v c cn nhc k lng n quan im ca a s cc bn c li ch lin quan.
Cc chun mc lp v trnh by bo co ti chnh thng c coi l khun kh v lp v trnh by bo co ti chnh c php lut tha nhn p dng trong
vic lp v trnh by bo co ti chnh cho mc ch chung.
Khun kh v lp v trnh by bo co ti chnh theo yu cu ca php lut v cc quy nh
A9. Theo quy nh ti on 6(a), kim ton vin phi xc nh xem liu khun kh v lp v trnh by bo co ti chnh m n v p dng l c th chp nhn
c hay khng. Ti mt s quc gia, php lut v cc quy nh c th t ra nhng yu cu i vi khun kh v lp v trnh by bo co ti chnh cho mc
ch chung p dng cho mt s loi hnh doanh nghip c th. Nu khng c quy nh khc, khun kh c coi l c th chp nhn c i vi bo co ti
chnh cho mc ch chung do cc doanh nghip ny lp. Nu khun kh khng c coi l c th chp nhn c, kim ton vin phi p dng cc quy nh
ti on 19-20 Chun mc ny.
Cc quc gia khng c t chc son tho chun mc hoc khng c cc quy nh v khun kh v lp v trnh by bo co ti chnh
A10. Khi mt n v hot ng ti mt quc gia khng c t chc chu trch nhim xy dng v ban hnh chun mc hoc php lut v cc quy nh ca quc gia
khng t ra yu cu c th i vi khun kh v lp v trnh by bo co ti chnh, Ban Gim c n v phi t xc nh mt khun kh v lp v trnh by
bo co ti chnh p dng cho vic lp v trnh by bo co ti chnh. Ph lc 2 ca Chun mc ny hng dn vic xc nh tnh c th chp nhn c ca
khun kh v lp v trnh by bo co ti chnh trong trng hp nh vy.
Tha thun v trch nhim ca Ban Gim c n v c kim ton (Tham chiu: on 6(b))
A11. Mt cuc kim ton theo chun mc kim ton quc t c thc hin trn c s Ban Gim c n v c kim ton hiu v tha nhn l h c cc trch
nhim c quy nh ti on 6(b) Chun mc ny.
[11]
Ti mt s nc, cc trch nhim ny cn c quy nh ti cc lut v quy nh khc c lin quan. Mt
s nc c th c rt t hoc khng c quy nh mang tnh php l v cc trch nhim ny. Chun mc kim ton quc t khng c hiu lc cao hn so vi cc
quy nh php l lin quan n trch nhim ca Ban Gim c n v c kim ton. Tuy nhin, khi nim v kim ton c lp yu cu kim ton vin khng
c tham gia vo vic lp v trnh by bo co ti chnh hoc kim sot ni b ca n v c kim ton, v kim ton vin c k vng l s thu thp c
y thng tin phc v cho cuc kim ton trong phm vi m Ban Gim c n v c th cung cp. Do , y l c s ch yu tin hnh cuc kim ton.
trnh hiu lm, cn tha thun c vi Ban Gim c n v c kim ton v vic Ban Gim c phi hiu v tha nhn cc trch nhim ca h v th
hin r cc trch nhim ny trong iu khon ca hp ng kim ton nh quy nh ti on 9-12 Chun mc ny.
A12. Vic phn chia trch nhim v lp v trnh by bo co ti chnh gia Ban Gim c v Ban qun tr ca mi n v c kim ton c th khc nhau, ty thuc
vo ngun lc, c cu ca n v, php lut hoc cc quy nh c lin quan v vai tr tng ng ca Ban Gim c v Ban qun tr trong n v. Thng thng,
Ban Gim c chu trch nhim lp v trnh by bo co ti chnh di s gim st ca Ban qun tr. Trong mt s trng hp, Ban qun tr chu trch nhim
ph duyt bo co ti chnh hoc gim st kim sot ni b ca n v lin quan n vic lp v trnh by bo co ti chnh. Trong cc cng ty ln hoc cng ty
i chng, mt b phn thuc Ban qun tr, v d y ban kim ton, c th chu trch nhim gim st trong mt phm vi nht nh.
A13. Chun mc kim ton quc t s 580 quy nh kim ton vin phi yu cu Ban Gim c n v c kim ton cung cp gii trnh bng vn bn v vic Ban
Gim c thc hin y trch nhim ca mnh.
[12]
Do , cn thng bo cho Ban gim c v s cn thit ca vn bn gii trnh , cng vi cc gii
trnh khc theo yu cu ca chun mc kim ton quc t v khi cn thit, cc gii trnh khc cung cp thm bng chng kim ton lin quan n bo co ti
chnh hoc lin quan n cc c s dn liu c th trong bo co ti chnh.
A14. Nu Ban Gim c n v c kim ton khng tha nhn trch nhim ca mnh, hoc khng ng cung cp gii trnh bng vn bn, kim ton vin s
khng th thu thp c y bng chng kim ton thch hp.
[13]
Trng hp ny, kim ton vin c th khng chp nhn hp ng kim ton, tr khi theo
yu cu ca php lut v cc quy nh c lin quan. Nu phi chp nhn hp ng kim ton theo yu cu ca php lut, kim ton vin phi gii thch cho Ban
Gim c n v c kim ton tm quan trng ca vn ny v cc nh hng (nu c) i vi bo co kim ton.
Vic lp v trnh by bo co ti chnh (Tham chiu: on 6(b)(i))
A15. Hu ht cc khun kh v lp v trnh by bo co ti chnh u bao gm cc quy nh lin quan n vic trnh by bo co ti chnh; do , vic lp bo co ti
chnh theo khun kh v lp v trnh by bo co ti chnh bao gm c vic trnh by. i vi khun kh v trnh by hp l, mc tiu trnh by bo co hp
l l rt quan trng, do vy c s ca cuc kim ton c tha thun vi Ban Gim c s bao gm vic cp c th ti s trnh by hp l, hoc trch nhim
m bo rng bo co ti chnh phn nh trung thc v hp l ph hp vi khun kh v lp v trnh by bo co ti chnh.
Kim sot ni b (Tham chiu: on 6(b)(ii))
A16. Ban Gim c n v c kim ton phi duy tr 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 cn sai st trng yu do gian ln hoc do nhm ln. Do cc hn ch tim tng ca kim sot ni b, d kim sot ni b hiu qu n mc no cng
ch c th cung cp cho n v mt s m bo hp l t c mc tiu lp v trnh by bo co ti chnh ca n v.
[14]
A17. Mt cuc kim ton c lp c thc hin theo chun mc kim ton quc t khng th thay th cho vic duy tr kim sot ni b cn thit cho vic lp v
trnh by bo co ti chnh ca Ban Gim c n v c kim ton. Theo , kim ton vin phi t c tha thun vi Ban Gim c n v v vic Ban
Gim c hiu v tha nhn trch nhim ca h i vi kim sot ni b. Tuy nhin, vic tha thun theo quy nh ti on 6(b)(ii) khng c ngha l kim ton
vin nhn thy kim sot ni b do Ban Gim c duy tr t c mc tiu t ra hoc khng c khim khuyt.
A18. Ban Gim c c trch nhim xc nh kim sot ni b no l cn thit cho vic lp v trnh by bo co ti chnh. Thut ng Kim sot ni b bao gm cc
thnh phn: Mi trng kim sot; Quy trnh nh gi ri ro ca n v; H thng thng tin lin quan n vic lp v trnh by bo co ti chnh, bao gm cc
quy trnh kinh doanh c lin quan, v trao i thng tin; Cc hot ng kim sot; v Gim st cc kim sot. S phn chia ny khng nht thit phi th hin
cch thc n v thit k, thc hin v duy tr kim sot ni b hoc cc thnh phn c phn loi nh th no.
[15]
Kim sot ni b ca mt n v (c th
l s k ton, chng t k ton hoc h thng k ton) s phn nh nhu cu ca Ban Gim c, phc tp ca doanh nghip, bn cht cc ri ro ca n v,
php lut v cc quy nh c lin quan.
A19. Ti mt s nc, php lut v cc quy nh c cc yu cu c th v trch nhim ca Ban Gim c i vi s y ca s k ton, cc chng t k ton hoc
h thng k ton. Mt s trng hp c th c s phn bit gia s k ton, chng t k ton hoc h thng k ton vi kim sot ni b. Nh nu ti on
A18, s k ton, chng t k ton hoc h thng k ton l mt phn quan trng v khng th thiu ca kim sot ni b, do , on 6 (b)(ii) khng m t c
th v trch nhim ca Ban Gim c i vi chng t k ton, s k ton hoc h thng k ton. trnh hiu lm, kim ton vin cn gii thch cho Ban Gim c v
trch nhim ny.
Lu khi kim ton cc n v nh (Tham chiu: on 6(b))
A20. Mc ch ca vic tha thun v cc iu khon ca hp ng kim ton l trnh hiu lm v trch nhim ca Ban Gim c n v c kim ton v ca
kim ton vin. V d, khi c mt bn th ba h tr vic lp v trnh by bo co ti chnh th kim ton vin cn lu vi Ban Gim c n v l Ban Gim
c vn phi chu trch nhim i vi vic lp v trnh by bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p dng.
Tha thun v cc iu khon ca hp ng kim ton
Tha thun v cc iu khon ca hp ng kim ton (Tham chiu: on 9)
A21. Vai tr ca Ban Gim c hoc Ban qun tr n v trong vic tha thun cc iu khon ca hp ng kim ton ty thuc vo c cu t chc ca n v, php
lut v cc quy nh c lin quan.
Hp ng kim ton hoc cc hnh thc tha thun khc bng vn bn
[16]
(Tham chiu: on 10-11)
A22. V li ch ca c n v c kim ton v kim ton vin, hp ng kim ton phi c k kt trc khi thc hin cuc kim ton trnh nhng hiu lm
lin quan n cuc kim ton. Tuy nhin, ti mt s nc, php lut quy nh v mc tiu, phm vi ca cuc kim ton v trch nhim ca Ban Gim c, ca
kim ton vin, bao gm c cc quy nh ti on 10 Chun mc ny. Trong trng hp ny, theo quy nh ti on 11, trong hp ng kim ton, kim ton
vin c tham chiu n lut hoc cc quy nh c lin quan v Ban Gim c hiu v tha nhn cc trch nhim ca h nh quy nh ti on 6(b). Tuy nhin,
kim ton vin vn c th cn nhc a cc quy nh ti on 10 vo hp ng kim ton tha thun vi Ban Gim c.
Hnh thc v ni dung ca hp ng kim ton
A23. Hnh thc v ni dung ca hp ng kim ton c th thay i theo tng n v c kim ton. Trong hp ng kim ton, trch nhim ca kim ton vin
c tha thun trn c s Chun mc kim ton quc t s 200
[17]
; trch nhim ca Ban Gim c c tha thun trn c s quy nh ti on 6(b) v on
12 Chun mc ny. Ngoi vic trnh by cc vn theo quy nh ti on 10, hp ng kim ton cn c th bao gm cc ni dung sau:
Phm vi ca cuc kim ton, c tham chiu n cc lut v quy nh c lin quan, cc chun mc kim ton quc t, cc quy nh v o c ngh nghip v cc
quy nh ca hi ngh nghip m kim ton vin phi tun th;
Hnh thc thng bo kt qu ca cuc kim ton;
Do nhng hn ch vn c ca kim ton cng nh ca kim sot ni b, c ri ro kh trnh khi l kim ton vin c th khng pht hin c ht cc sai st
trng yu, mc d cuc kim ton c lp k hoch v thc hin theo chun mc kim ton quc t;
Cc tha thun v k hoch kim ton, v vic thc hin kim ton, k c thnh phn nhm kim ton;
Yu cu c c cc gii trnh bng vn bn ca Ban Gim c (xem on A13);
Tha thun vi Ban Gim c n v v trch nhim cung cp cho kim ton vin bo co ti chnh v cc ti liu c lin quan ng thi hn gip kim ton
vin hon thnh cuc kim ton trong thi gian d kin;
Tha thun vi Ban Gim c n v v trch nhim thng bo cho kim ton vin cc s kin c th nh hng n bo co ti chnh m Ban Gim c bit
c trong giai on t ngy k bo co kim ton n ngy cng b bo co ti chnh;
C s tnh ph kim ton, mc ph kim ton v cch thc pht hnh ha n, thanh ton tin;
ngh Ban Gim c xc nhn l h nhn c hp ng kim ton v ng vi cc iu khon ca hp ng .
A24. Khi cn thit, hp ng kim ton cn c th bao gm cc ni dung sau:
Cc iu khon lin quan n vic tham gia ca kim ton vin khc v chuyn gia vo mt s cng vic trong qu trnh kim ton;
Cc iu khon lin quan n vic tham gia ca kim ton vin ni b v nhn s khc ca n v c kim ton;
Nhng tha thun vi kim ton vin tin nhim (nu c), trong trng hp kim ton nm u tin;
Cc gii hn v trch nhim ca kim ton vin (nu c);
Tham chiu n cc tho thun khc gia kim ton vin vi n v c kim ton (nu c);
Ngha v cung cp h s kim ton cho cc bn khc.
Ph lc 1 ca Chun mc ny hng dn mu hp ng kim ton.
Kim ton n v thnh vin
A25. Khi kim ton vin ca cng ty m ng thi l kim ton vin ca n v thnh vin, cc yu t sau y c th nh hng n quyt nh liu c cn gi hp
ng kim ton ring cho n v thnh vin hay khng:
Ai l ngi chu trch nhim b nhim kim ton vin n v thnh vin;
C yu cu pht hnh bo co kim ton ring cho n v thnh vin hay khng;
Yu cu ca php lut lin quan n vic ch nh cuc kim ton;
Mc s hu ca cng ty m;
Mc c lp ca Ban Gim c n v thnh vin i vi cng ty m.
Trch nhim ca Ban Gim c theo php lut v cc quy nh (Tham chiu: on 11-12)
A26. Trong cc trng hp hng dn ti on A22 v A27, nu kim ton vin kt lun rng mt s iu khon khng cn thit phi a vo hp ng kim ton,
kim ton vin vn phi tun th quy nh ti on 11 trong vic thu thp gii trnh bng vn bn ca Ban Gim c n v v vic Ban Gim c hiu v tha
nhn trch nhim ca h nh quy nh ti on 6(b). Tuy nhin, theo quy nh ti on 12, gii trnh bng vn bn ny c th s dng ngn ng ca php lut v
cc quy nh nu nh php lut v cc quy nh c yu cu v trch nhim ca Ban Gim c tng t nh trong on 6(b). Hi ngh nghip v k ton, kim
ton, t chc son tho chun mc kim ton, hoc c quan qun l nh nc v kim ton c th hng dn v s ph hp ca cc yu cu ca php lut v cc
quy nh.
A27. Php lut v cc quy nh v kim ton i vi lnh vc cng thng c cc quy nh v vic b nhim kim ton vin trong lnh vc cng, trch nhim v
quyn hn ca kim ton vin lnh vc cng, k c quyn c tip cn vi chng t k ton, s k ton v cc thng tin khc ca n v. Khi php lut v cc
quy nh c quy nh y v cc iu khon chi tit ca hp ng kim ton, kim ton vin lnh vc cng vn c th cn nhc li ch ca vic pht hnh mt
hp ng kim ton y hn so vi cc quy nh ti on 11.
Cc cuc kim ton nhiu nm (Tham chiu: on 13)
A28. Kim ton vin c th quyt nh khng cn lp hp ng kim ton mi hoc vn bn tha thun khc cho tng giai on. Tuy nhin, kim ton vin c th
cn sa i, b sung cc iu khon hp ng kim ton hoc nhc li cho n v c kim ton v cc iu khon ca hp ng kim ton hin ti khi pht
sinh cc trng hp sau:
C du hiu cho thy n v c kim ton hiu sai v mc ch v phm vi kim ton;
C bt k s thay i no trong cc iu khon ca hp ng kim ton;
C s thay i mi trong thnh phn ban qun l cp cao ca n v;
C s thay i ln v quyn s hu;
C s thay i ln v bn cht hoc quy m hot ng kinh doanh ca n v c kim ton;
C s thay i v php lut hoc cc quy nh;
C s thay i trong khun kh v lp v trnh by bo co ti chnh m n v p dng lp bo co ti chnh;
C s thay i trong cc quy nh v bo co khc.
Chp nhn thay i iu khon hp ng kim ton
Yu cu thay i iu khon hp ng kim ton (Tham chiu: on 14)
A29. Vic n v c kim ton yu cu kim ton vin thay i cc iu khon ca hp ng kim ton c th xut pht t cc l do nh: c thay i v hon cnh
thc t lm nh hng n nhu cu i vi dch v kim ton, c s hiu nhm v ni dung kim ton so vi yu cu ban u, hoc c gii hn v phm vi kim
ton do Ban Gim c n v t ra hoc do hon cnh. Theo quy nh ti on 14, kim ton vin phi xem xt k lng l do dn n yu cu thay i iu
khon hp ng kim ton, c bit l i vi nhng yu cu lm gii hn phm vi kim ton.
A30. Yu cu thay i iu khon hp ng kim ton c th c coi l hp l nu xut pht t thay i v hon cnh thc t lm nh hng n nhu cu i vi
dch v kim ton hoc xut pht t s hiu nhm v ni dung kim ton so vi yu cu ban u.
A31. Ngc li, yu cu thay i iu khon hp ng kim ton khng c coi l hp l nu xut pht t nhng thng tin khng chnh xc, khng y hoc
khng tha ng. V d khi kim ton vin khng th thu thp c y bng chng kim ton thch hp lin quan n khon n phi thu v n v c
kim ton yu cu chuyn i dch v kim ton thnh dch v sot xt trnh bo co kim ton c kin ngoi tr hoc t chi a ra kin.
Yu cu chuyn i t dch v kim ton thnh dch v sot xt hoc mt dch v lin quan khc (Tham chiu: on 15)
A32. Trc khi ng chuyn i t dch v kim ton thnh dch v sot xt hoc mt dch v lin quan khc, nu kim ton vin thc hin cuc kim ton theo
cc chun mc kim ton quc t th ngoi vic phi thc hin cc hng dn ti on A29-A31, kim ton vin c th cn nh gi cc nh hng v mt php
l i vi s chuyn i .
A33. Nu xt thy l do ca vic chuyn i dch v kim ton thnh dch v sot xt hoc mt dch v lin quan khc l hp l, kim ton vin c th s dng kt
qu cng vic kim ton thc hin cho n ngy chuyn i phc v cho vic thc hin dch v mi , tuy nhin, cc cng vic cn thc hin v bo co
pht hnh phi ph hp vi dch v mi chuyn i. trnh hiu nhm cho ngi s dng bo co, bo co ca dch v mi chuyn i ny khng c tham
chiu n:
(a) Hp ng kim ton ban u; hoc
(b) Bt k th tc no c thc hin theo hp ng kim ton ban u, tr khi hp ng kim ton c thay i thnh hp ng thc hin cc th tc tha thun
trc v vic tham chiu n cc th tc thc hin l yu cu bt buc ca bo co.
Cc vn cn xem xt thm trong qu trnh chp nhn hp ng kim ton
Chun mc lp v trnh by bo co ti chnh c php lut v cc quy nh b sung (Tham chiu: on 18)
A34. mt s quc gia, ngoi cc chun mc lp v trnh by bo co ti chnh do t chc c thm quyn hoc c tha nhn ban hnh, php lut v cc quy nh
c th t ra cc yu cu b sung lin quan n vic lp v trnh by bo co ti chnh. Khi , theo mc tiu ca chun mc kim ton quc t, khun kh v lp
v trnh by bo co ti chnh c p dng phi bao gm c khun kh v lp v trnh by bo co ti chnh xc nh v cc quy nh b sung theo yu cu
ca php lut, vi iu kin cc quy nh b sung ny khng mu thun vi khun kh v lp v trnh by bo co ti chnh xc nh. V d, php lut v cc
quy nh c th yu cu trnh by thm cc thuyt minh ngoi cc yu cu ca chun mc lp v trnh by bo co ti chnh, hoc php lut v cc quy nh c
th thu hp phm vi nhng s la chn c th chp nhn c theo cc chun mc lp v trnh by bo co ti chnh.
[18]
Chun mc lp v trnh by bo co ti chnh theo yu cu ca php lut v cc quy nh - Cc vn khc nh hng n vic chp nhn hp ng kim ton (Tham
chiu: on 19)
A35. Php lut v cc quy nh c th yu cu kin kim ton phi s dng cm t trnh by hp l, trn cc kha cnh trng yu hoc phn nh trung thc v
hp l, k c trong trng hp kim ton vin kt lun rng khun kh v lp v trnh by bo co ti chnh c p dng theo yu cu ca php lut v cc
quy nh l khng th chp nhn c. Trong trng hp ny, cc thut ng bt buc phi s dng trong bo co kim ton c s khc bit ng k so vi quy
nh ca cc chun mc kim ton quc t (xem on 21).
Bo co kim ton theo yu cu ca php lut hoc cc quy nh (Tham chiu: on 21)
A36. Chun mc kim ton quc t quy nh kim ton vin khng c tuyn b l tun th chun mc kim ton quc t nu khng m bo tun th ton b
cc chun mc lin quan n cuc kim ton.
[19]
Nu php lut v cc quy nh c yu cu v hnh thc v ni dung ca bo co kim ton khc ng k so vi
quy nh ca chun mc kim ton quc t v kim ton vin xt thy vic trnh by b sung trong bo co kim ton cng khng th trnh hiu lm, kim ton
vin cn cn nhc vic b sung trong bo co kim ton mt on ni rng cuc kim ton khng c thc hin theo cc chun mc kim ton quc t.
Trng hp ny, mc d kim ton vin khng c php tuyn b l thc hin cuc kim ton theo cc chun mc kim ton quc t, kim ton vin vn
c khuyn khch p dng cc chun mc kim ton quc t cng trit cng tt, k c cc chun mc v bo co kim ton.
A37. Khi kim ton cc n v trong lnh vc cng, cc quy nh v kim ton trong lnh vc cng c th c cc yu cu c th, v d, kim ton vin c th phi bo
co trc tip vi lnh o b, c quan qun l nh nc hoc cng chng nu n v c kim ton c hnh vi gy hn ch phm vi kim ton.
Ph lc 1
(Tham chiu: on A23-A24)
MU HP NG KIM TON
Ph lc ny cung cp v d v mu hp ng kim ton p dng i vi cuc kim ton bo co ti chnh cho mc ch chung, c lp ph hp vi Chun mc lp v
trnh by bo co ti chnh quc t. Mu hp ng ny ch mang tnh hng dn v c th c s dng kt hp vi cc quy nh v hng dn ca Chun mc ny. Mu
hp ng ny cng cn c thay i cho ph hp vi cc quy nh c th v c im ca cuc kim ton. Mu hp ng ny c lp cho cuc kim ton bo co ti
chnh mt nm v cn c sa i nu p dng cho cc cuc kim ton nhiu nm (xem on 13 Chun mc ny). Kim ton vin c th cn xin kin ca chuyn gia t
vn php lut v s ph hp ca hp ng kim ton.
***
Knh gi: i din Ban Gim c hoc Ban qun tr Cng ty ABC:
[20]
[Mc tiu v phm vi kim ton]
ng/B
[21]
yu cu chng ti kim ton bo co ti chnh ca Cng ty ABC, 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 v Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, Bn tm tt cc chnh sch k ton quan trng v cc
thuyt minh khc. Chng ti xc nhn chp nhn v hiu v hp ng kim ton ny. Chng ti s thc hin cuc kim ton vi mc ch a ra kin ca chng ti
v bo co ti chnh.
[Trch nhim ca kim ton vin]
Chng ti s tin hnh kim ton theo cc chun mc kim ton quc t. Cc chun mc ny yu cu chng ti phi tun th 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 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 cc 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. Cuc kim ton cng bao gm vic
nh gi s ph hp ca cc chnh sch k ton c s dng v cc c tnh k ton ca Ban Gim c, cng nh nh gi cch trnh by tng qut ca bo co ti
chnh.
Do nhng hn ch vn c ca kim ton cng nh ca kim sot ni b, c ri ro kh trnh khi l kim ton vin c th khng pht hin c cc sai st trng yu,
mc d cuc kim ton c lp k hoch v thc hin theo cc chun mc kim ton quc t.
Khi thc hin nh gi ri ro, chng ti s xem xt kim sot ni b ca n v i vi vic lp bo co ti chnh nhm thit k cc th tc kim ton ph hp trong
tng trng hp, nhng khng nhm mc ch a ra kin v tnh hu hiu ca kim sot ni b ca n v. Tuy nhin, chng ti s thng bo ti ng/B bng vn
bn v bt k khim khuyt no trong kim sot ni b m chng ti pht hin c trong qu trnh kim ton bo co ti chnh.
[Trch nhim ca Ban Gim c v xc nh khun kh v lp v trnh by bo co ti chnh c p dng (trong v d ny, gi s kim ton vin cha xc nh rng
php lut v cc quy nh c yu cu ph hp v cc trch nhim , v do cc quy nh ti on 6(b) Chun mc ny s c p dng).]
Cuc kim ton ca chng ti s c thc hin trn c s [Ban Gim c v/hoc Ban qun tr n v]
[22]
hiu v tha nhn trch nhim:
(a) i vi vic lp v trnh by hp l bo co ti chnh, ph hp vi cc chun mc lp v trnh by bo co ti chnh quc t;
(b) i vi 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 cn sai st trng yu do gian ln
hoc do nhm ln;
(c) Cung cp cho chng ti:
(i) Quyn tip cn vi tt c thng tin m Ban Gim c nhn thy l c lin quan n qu trnh lp v trnh by bo co ti chnh nh chng t k ton, s k ton,
v cc ti liu khc;
(ii) Cc thng tin b sung m kim ton m chng ti c th yu cu Ban Gim c cung cp cho mc ch kim ton;
(iii) Quyn tip cn khng hn ch i vi nhn s ca n v m chng ti xc nh l cn thit thu thp bng chng kim ton.
L mt phn ca qu trnh kim ton, chng ti s yu cu [Ban Gim c v/hoc Ban qun tr n v] xc nhn bng vn bn v cc gii trnh c lin quan n cuc
kim ton.
Chng ti mong nhn c s hp tc y ca n v trong sut qu trnh kim ton.
[Cc thng tin lin quan khc]
[Thm cc thng tin khc, nh tha thun v gi ph, ha n thanh ton v cc iu khon c th khc, nu cn thit].
[Bo co]
[Tham chiu n hnh thc v ni dung d kin ca bo co kim ton].
Hnh thc v ni dung ca bo co kim ton ca chng ti c th cn c sa i, b sung cho ph hp vi kt qu kim ton.
ngh k v gi li hp ng ny xc nhn ng/B chp nhn v ng vi cc iu khon ca hp ng kim ton, k c cc trch nhim tng ng ca mi
bn.
Cng ty XYZ
Thay mt Cng ty ABC
(k tn)
..
Tn, Chc danh
Ngy, thng, nm.
Ph lc 2
(Tham chiu: on A10)
XC NH TNH C TH CHP NHN C CA KHUN KH V LP V TRNH BY BO CO TI CHNH CHO MC CH
CHUNG
Mt s quc gia khng c cc t chc son tho chun mc c thm quyn hoc c tha nhn hoc khng c cc khun kh v lp v trnh by bo co ti chnh
theo yu cu ca php lut v cc quy nh
1. Theo hng dn ti on A10 Chun mc ny, khi mt n v hot ng ti mt quc gia khng c t chc son tho chun mc c thm quyn hoc c tha
nhn hoc php lut v cc quy nh ca quc gia khng t ra yu cu c th i vi khun kh v lp v trnh by bo co ti chnh, Ban Gim c n v
phi xc nh mt khun kh v lp v trnh by bo co ti chnh c th p dng. Theo thng l, cc nc ny thng s dng cc chun mc lp v trnh by bo
co ti chnh do cc t chc nu trong on A8 Chun mc ny ban hnh.
2. C th c cc nguyn tc k ton ti mt quc gia c th c tha nhn l khun kh v lp v trnh by bo co ti chnh cho mc ch chung p dng cho
mt s loi hnh doanh nghip c th hot ng ti quc gia . Khi khun kh v lp v trnh by bo co ti chnh c p dng, theo quy nh ti on 6(a)
Chun mc ny, kim ton vin phi xc nh liu cc nguyn tc k ton khi tng hp li c th coi l mt khun kh v lp v trnh by bo co ti chnh c
th chp nhn c lp bo co ti chnh cho mc ch chung hay khng. Khi cc nguyn tc k ton ny c p dng rng ri ti mt quc gia, t chc ngh
nghip ti quc gia c th xem xt tnh c th chp nhn c ca khun kh v lp v trnh by bo co ti chnh thay cho kim ton vin. Kim ton vin
cng c th xc nh vn ny bng cch xem xt liu cc nguyn tc k ton c cc c im thng thy ca khun kh v lp v trnh by bo co ti chnh
c chp nhn hay khng (xem on 3 di y), hoc bng cch so snh cc nguyn tc k ton vi cc yu cu ca mt khun kh v lp v trnh by bo
co ti chnh hin c c chp nhn (xem on 4 di y).
3. Cc khun kh v lp v trnh by bo co ti chnh c th chp nhn c thng th hin cc c im di y lm cho thng tin trnh by trong bo co ti
chnh hu ch i vi ngi s dng:
(a) Tnh ph hp: Thng tin cung cp trong bo co ti chnh l ph hp vi c im ca n v v mc ch ca bo co ti chnh. V d, trong trng hp mt
doanh nghip kinh doanh lp bo co ti chnh cho mc ch chung, tnh ph hp c nh gi qua cc thng tin cn thit p ng cc nhu cu chung v
thng tin ti chnh ca s ng ngi s dng a ra quyt nh kinh t. Cc nhu cu ny thng c p ng bng vic trnh by thng tin v tnh hnh
ti chnh, kt qu hot ng kinh doanh v lu chuyn tin t ca doanh nghip.
(b) Tnh y : Cc giao dch v s kin, s d ti khon v cc thuyt minh c th nh hng n cc kt lun da trn bo co ti chnh khng b b st.
(c) Tnh ng tin cy: Cc thng tin cung cp trong bo co ti chnh phi:
(i) Th hin bn cht kinh t ca cc s kin v giao dch (khi thch hp) m khng ph thuc vo hnh thc php l ca cc s kin v giao dch ;
(ii) Cho php nh gi, o lng, trnh by v thuyt minh mt cch nht qun, khi s dng trong cc trng hp tng t.
(d) Tnh khch quan: Thng tin trong bo co ti chnh khng b thin lch.
(e) Tnh d hiu: Thng tin trong bo co ti chnh phi m bo r rng, chi tit v khng gy ra cc cch hiu khc nhau mt cch ng k.
4. Kim ton vin c th quyt nh so snh cc nguyn tc k ton vi cc quy nh ca mt khun kh v lp v trnh by bo co ti chnh hin c m khun kh
c coi l c th chp nhn c. V d, kim ton vin c th so snh cc nguyn tc k ton vi cc chun mc lp v trnh by bo co ti chnh quc t
(IFRS). Khi kim ton n v nh, kim ton vin c th so snh cc nguyn tc k ton vi khun kh v lp v trnh by bo co ti chnh do t chc son tho
chun mc c thm quyn hoc c tha nhn xy dng ring cho cc n v nh vy. Khi thc hin vic so snh v ch ra cc khc bit, kim ton vin cn xem
xt liu cc nguyn tc k ton c p dng lp bo co ti chnh c th c coi l khun kh v lp v trnh by bo co ti chnh c th chp nhn c hay
khng, trn c s xem xt cc l do dn n khc bit v liu vic p dng cc nguyn tc k ton, hoc m t khun kh v lp v trnh by bo co ti chnh
trong bo co ti chnh c th dn n kh nng lm cho bo co ti chnh b hiu sai hay khng.
5. S kt hp cc nguyn tc k ton nhm p ng cc nhu cu c bit khng c coi l khun kh v lp v trnh by bo co ti chnh c th chp nhn c cho
bo co ti chnh cho mc ch chung. Tng t, khun kh v tun th khng phi l khun kh v lp v trnh by bo co ti chnh c th chp nhn c, tr
khi khun kh c nhng ngi lp v s dng bo co ti chnh chp nhn chung ti mt quc gia.
[1]
ISA 220, Kim sot cht lng kim ton bo co ti chnh.
[2]
ISA 200, on 13.
[3]
ISA 705, kin kim ton khng phi l kin chp nhn ton phn.
[4]
ISA 706, on Nhn mnh vn v Vn khc trong bo co kim ton c lp.
[5]
ISA 706.
[6]
Xem thm ISA 700, on 43.
[7]
Khun kh quc t v hp ng dch v m bo, on 17.
[8]
ISA 220, on 9-11.
[9]
Khun kh quc t v hp ng dch v m bo, on 17(b)(ii).
[10]
ISA 800, on 8.
[11]
ISA 200, on A2.
[12]
ISA 580, on 10-11.
[13]
ISA 580, on A26.
[14]
ISA 315, on A46.
[15]
ISA 315, don A51 v Ph lc 1.
[16]
Trong cc on sau gi chung l hp ng kim ton.
[17]
ISA 200, on 3-9.
[18]
ISA 700, on 15 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.
[19]
ISA 200, on 20.
[20]
Ngi nhn v a ch trong hp ng phi ph hp vi hon cnh c th ca cuc kim ton, k c quc gia c lin quan. Quan trng l phi ng i tng nhn thch hp xem on A21.
[21]
Trong hp ng kim ton, cc t ng/B, chng ti, chng ta, Ban Gim c, Ban qun tr c s dng hoc thay i ph hp vi hon cnh c th.
[22]
S dng thut ng ph hp vi tng tnh hung.
KIM SOT CHT LNG HOT NG KIM TON BO CO TI CHNH
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
H thng kim sot cht lng v vai tr ca cc nhm kim ton................................. 2-4
Ngy hiu lc.............................................................................................................. 5
Mc tiu .................................................................................................................. 6
Gii thch thut ng.................................................................................................. 7
Yu cu
Trch nhim ca ch phn hn kim ton i vi cht lng hot ng kim ton........... 8
Cc nguyn tc o c ngh nghip c lin quan......................................................... 9-11
Chp nhn v duy tr quan h khch hng v cc cuc kim ton................................... 12-13
Phn cng nhm kim ton........................................................................................... 14
Thc hin cuc kim ton............................................................................................ 15-22
Gim st...................................................................................................................... 23
H s kim ton.......................................................................................................... 24-25
H thng kim sot cht lng v vai tr ca cc nhm kim ton................................. A1-A2
Trch nhim ca lnh o i vi cht lng hot ng kim ton................................. A3
Cc quy nh v o c ngh nghip c lin quan....................................................... A4-A7
Chp nhn v duy tr quan h khch hng v hp ng kim ton.................................. A8-A9
Phn cng cng vic ca nhm kim ton..................................................................... A10-A12
Thc hin cuc kim ton............................................................................................ A13-A31
Gim st...................................................................................................................... A32-A34
Ti liu, h s kim ton............................................................................................... A35
Chun mc kim ton quc t s 220, Kim sot cht lng hot ng kim ton bo co ti chnh cn c xem xt cng vi Chun mc kim ton quc t s
200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic thc hin cc th tc kim sot cht lng trong mt cuc kim ton bo co ti
chnh. Chun mc ny cng quy nh trch nhim ca ngi sot xt vic kim sot cht lng trong mt cuc kim ton. Chun mc ny cn c xem xt cng vi cc quy
nh v o c ngh nghip c lin quan.
H thng kim sot cht lng v vai tr ca nhm kim ton
2. Doanh nghip kim ton chu trch nhim i vi cc h thng, chnh sch v th tc kim sot cht lng hot ng kim ton. Theo ISQC 1, doanh nghip kim ton c ngha
v xy dng v duy tr mt h thng kim sot cht lng c s m bo hp l rng:
(a) Doanh nghip kim ton v cc cn b, nhn vin trong doanh nghip tun th cc chun mc ngh nghip, php lut v cc quy nh c lin quan; v
(b) Cc bo co kim ton do doanh nghip kim ton hoc ch phn hn kim ton pht hnh l ph hp vi tnh hnh thc t ca cuc kim ton
[1]
.
Chun mc kim ton ny da trn c s doanh nghip kim ton phi tun th ISQC 1 v cc quy nh quc gia tng ng (Tham chiu: on A1).
3. Trong phm vi h thng kim sot cht lng ca doanh nghip kim ton, cc nhm kim ton c trch nhim thc hin cc th tc kim sot cht lng ph hp i vi cuc
kim ton v cung cp cho doanh nghip kim ton cc thng tin lin quan c th thc hin c chc nng ca h thng kim sot cht lng lin quan n tnh c lp.
4. Cc nhm kim ton c quyn tin tng vo h thng kim sot cht lng ca doanh nghip kim ton, tr khi thng tin do doanh nghip kim ton hoc cc bn khc lm
thay i nim tin (Tham chiu: on A2 Chun mc ny).
Ngy hiu lc
5. Chun mc ny c hiu lc cho cc cuc kim ton bo co ti chnh cho k bt u vo hoc sau ngy 15/12/2009.
Mc tiu
6. Mc tiu ca kim ton vin l thc hin cc th tc kim sot cht lng ca cuc kim ton nhm cung cp s m bo hp l rng:
(a) Cuc kim ton tun th cc chun mc ngh nghip, php lut v cc quy nh c lin quan; v
(b) Bo co kim ton pht hnh l ph hp vi tnh hnh thc t ca cuc kim ton.
Gii thch thut ng
7. Trong cc chun mc kim ton Vit Nam, cc thut ng di y c hiu nh sau:
(a) Ch phn hn kim ton
[2]
: L ch phn hn hoc ngi khc trong doanh nghip kim ton chu trch nhim v hp ng kim ton v vic thc hin cuc kim ton,
v chu trch nhim v bo co kim ton c pht hnh thay mt cho doanh nghip kim ton, v khi cn c mt t chc ngh nghip, hoc c quan qun l nh nc
trao cho thm quyn thch hp;
(b) Sot xt vic kim sot cht lng ca cuc kim ton: L quy trnh c thit k nhm a ra s nh gi khch quan v cc xt on quan trng ca nhm kim ton v
cc kt lun nhm kim ton a ra hnh thnh kin kim ton, ti ngy hoc trc ngy lp bo co kim ton. Sot xt vic kim sot cht lng hot ng kim
ton ch p dng cho cc cuc kim ton bo co ti chnh ca cc t chc nim yt hoc cc cuc kim ton khc, nu c, m doanh nghip kim ton cho rng vic sot
xt kim sot cht lng hot ng kim ton l cn thit;
(c) Ngi sot xt vic kim sot cht lng ca cuc kim ton: L ch phn hn, mt c nhn khc trong doanh nghip kim ton, c nhn bn ngoi c nng lc ph hp
hoc nhm cc c nhn ni trn, nhng khng phi l thnh vin ca nhm kim ton, c y kinh nghim v thm quyn ph hp a ra nh gi khch quan v cc
xt on quan trng v cc kt lun m nhm kim ton a ra hnh thnh kin kim ton;
(d) Nhm kim ton: Bao gm cc ch phn hn v cc cn b, nhn vin thc hin cuc kim ton, v bt k c nhn no c doanh nghip kim ton hoc cng ty mng
li s dng thc hin cc th tc kim ton cho cuc kim ton. Nhm kim ton khng bao gm chuyn gia bn ngoi c doanh nghip kim ton hoc cng ty
mng li thu
[3]
;
(e) Doanh nghip kim ton: L doanh nghip t nhn, cng ty hp danh hoc cng ty c phn, hoc n v khc tp hp cc kim ton vin chuyn nghip;
(f) Kim tra: L cc th tc kim tra c p dng i vi cuc kim ton hon thnh, c thit k cung cp bng chng v s tun th ca nhm kim ton vi cc
chnh sch v th tc kim sot cht lng ca doanh nghip kim ton;
(g) T chc nim yt: L php nhn c c phn, c phiu hoc cc cng c n c cho bn hoc nim yt trn sn giao dch chng khon hoc c giao dch theo cc quy
nh ca sn giao dch chng khon hoc cc nh ch khc tng t;
(h) Gim st: L quy trnh xem xt v nh gi lin tc v h thng kim sot cht lng ca doanh nghip kim ton, bao gm kim tra li nh k mt s cuc kim ton
hon thnh c la chn nhm cung cp cho doanh nghip kim ton s m bo hp l rng h thng kim sot cht lng ca doanh nghip hot ng c hiu qu;
(i) Cng ty mng li: L cng ty hoc php nhn thuc cng mt mng li;
(j) Mng li: L s lin kt gia cc t chc :
(i) Hng ti s hp tc;
(ii) Hng ti vic chia s li nhun hoc chi ph, hoc cng c s hu, kim sot hoc qun l chung, c chung cc chnh sch v th tc kim sot cht lng, chin
lc kinh doanh, s dng chung thng hiu, hoc cng chung mt phn ng k ngun lc chuyn mn.
(k) Ch phn hn: L kim ton vin hnh ngh v c doanh nghip kim ton giao trch nhim thc hin mt hp ng dch v chuyn nghip; gi chc danh nh Tng
Gim c, Ph Tng Gim c, Gim c, Ph Gim c Cng ty hoc c th l Gim c, Ph Gim c Chi nhnh. Ch phn hn l ngi c th c ngi i din
theo php lut y quyn i din cho doanh nghip kim ton theo quy nh ca php lut; mt s cng ty kim ton c chc danh Gim c Kim ton, Gim c
Thunhng u khng phi l ch phn hn;
(l) Nhn s: Gm ch phn hn v cn b, nhn vin;
(m) Chun mc ngh nghip: Gm cc chun mc kim ton, chun mc v cc quy nh v o c ngh nghip c lin quan;
(n) Chun mc v cc quy nh v o c ngh nghip c lin quan: L cc quy nh v o c ngh nghip m nhm kim ton v ngi sot xt vic kim sot cht
lng ca cuc kim ton phi tun th, thng bao gm Phn A v Phn B trong Chun mc o c ngh nghip k ton, kim ton lin quan n kim ton bo co ti
chnh cng vi cc quy nh c lin quan;
(o) Cn b, nhn vin: L tt c cn b, nhn vin chuyn nghip do doanh nghip kim ton thu thng qua hp ng lao ng, tr ch phn hn;
(p) C nhn bn ngoi doanh nghip c nng lc ph hp: L ngi khng thuc doanh nghip kim ton, c trnh chuyn mn, nng lc v kinh nghim c th gi vai
tr ngi sot xt vic kim sot cht lng tng ng vi ch phn hn ph trch tng th cuc kim ton, v d ch phn hn ca mt doanh nghip kim ton khc,
hoc c nhn c kinh nghim ph hp ca t chc ngh nghip m cc hi vin ca t chc ngh nghip ny c th thc hin kim ton bo co ti chnh hoc l ngi ca
mt t chc c cung cp cc dch v kim sot cht lng ph hp.
Yu cu
Trch nhim ca lnh o i vi cht lng hot ng kim ton
8. Ch phn hn kim ton phi chu trch nhim v cht lng tng th ca tng cuc kim ton m mnh c giao ph trch (Tham chiu: on A3).
9. Trong sut cuc kim ton, ch phn hn kim ton phi duy tr s cnh gic i vi nhng bng chng v vic cc thnh vin trong nhm kim ton khng tun th cc quy
nh v o c ngh nghip c lin quan, thng qua vic quan st v tm hiu khi cn thit (Tham chiu: on A4-A5).
10. Thng qua h thng kim sot cht lng ca doanh nghip kim ton hoc theo cch khc, nu ch phn hn kim ton pht hin thy cc thnh vin trong nhm kim ton
khng tun th cc quy nh v o c ngh nghip c lin quan th ch phn hn kim ton phi trao i vi cc thnh vin khc trong doanh nghip `` a ra bin php x
l ph hp (Tham chiu: on A5 Chun mc ny).
Tnh c lp
11. Ch phn hn kim ton phi a ra kt lun v s tun th cc quy nh v tnh c lp c p dng trong cuc kim ton. a ra kt lun, ch phn hn kim ton phi:
(a) Thu thp cc thng tin lin quan t doanh nghip kim ton v cng ty mng li, nu cn thit, c th pht hin v nh gi cc trng hp v cc mi quan h nh hng
n tnh c lp;
(b) nh gi thng tin v cc vi phm pht hin c (nu c) i vi chnh sch v th tc m bo tnh c lp ca doanh nghip kim ton xc nh xem liu cc vi phm
c nh hng n tnh c lp ca cuc kim ton hay khng; v
(c) Tin hnh cc bin php thch hp loi b cc nh hng trn hoc gim thiu xung mc c th chp nhn c bng cch p dng cc bin php bo v, hoc nu cn, c
th rt khi cuc kim ton trong trng hp php lut v cc quy nh c lin quan cho php. Nu xt thy khng c kh nng gii quyt vn , ch phn hn kim ton phi
bo co kp thi vi lnh o doanh nghip kim ton c bin php gii quyt ph hp (Tham chiu: on A5-A7).
Chp nhn, duy tr quan h khch hng v hp ng kim ton
12. Ch phn hn kim ton phi m bo p dng cc th tc ph hp v chp nhn, duy tr quan h khch hng v hp ng kim ton, v phi chng minh cc kt lun a ra
v vn ny l ph hp (Tham chiu: on A8-A9).
13. Nu nhn c thng tin c th lm cho doanh nghip kim ton t chi hp ng kim ton th ch phn hn kim ton phi thng bo kp thi cho lnh o doanh nghip
kim ton cng vi doanh nghip kim ton p dng bin php cn thit (Tham chiu: on A9).
Phn cng nhm kim ton
14. Ch phn hn kim ton phi m bo nhm kim ton v cc chuyn gia khng thuc nhm kim ton c nng lc chuyn mn v kh nng lc ph hp :
(a) Thc hin cuc kim ton theo cc chun mc ngh nghip, php lut v cc quy nh c lin quan; v
(b) To iu kin pht hnh bo co kim ton ph hp vi tnh hnh thc t ca cuc kim ton (Tham chiu: on A10-A12).
Thc hin cuc kim ton
Hng dn, gim st v thc hin
15. Ch phn hn kim ton phi chu trch nhim v:
(a) Hng dn, gim st v thc hin cuc kim ton tun th cc chun mc ngh nghip, php lut v cc quy nh c lin quan (Tham chiu: on A13-A15, A20); v
(b) Bo co kim ton c lp ph hp vi tnh hnh thc t ca cuc kim ton.
Sot xt
16. Ch phn hn kim ton phi chu trch nhim m bo vic sot xt c thc hin ph hp vi cc chnh sch v th tc sot xt ca doanh nghip kim ton (Tham chiu:
on A16-A17, A20).
17. Ti ngy hoc trc ngy lp bo co kim ton, thng qua vic sot xt ti liu, h s kim ton v tho lun vi nhm kim ton, ch phn hn kim ton phi m bo thu
thp y bng chng kim ton thch hp xc nhn cc kt lun kim ton v cho mc ch pht hnh bo co kim ton (Tham chiu: on A18-A20).
Tham kho kin t vn
18. Ch phn hn kim ton phi:
(a) Chu trch nhim m bo nhm kim ton thc hin tham kho kin t vn thch hp v cc vn phc tp hoc d gy tranh ci;
(b) m bo cc thnh vin trong nhm kim ton thc hin tham kho kin t vn cn thit trong sut cuc kim ton, bao gm tham kho kin t vn trong phm vi
nhm v gia nhm kim ton vi cc thnh vin khc cp ph hp trong hoc ngoi doanh nghip kim ton;
(c) m bo ni dung, phm vi cng nh kt qu t vn c thng nht vi bn t vn; v
(d) m bo cc kt qu t vn c thc hin (Tham chiu: on A21-A22).
Sot xt vic kim sot cht lng ca cuc kim ton
19. i vi hot ng kim ton bo co ti chnh ca cc t chc nim yt v cc cuc kim ton khc m doanh nghip kim ton thy cn thit phi thc hin cng vic sot xt
kim sot cht lng kim ton, th ch phn hn kim ton phi:
(a) Xc nh rng ngi sot xt vic kim sot cht lng ca cuc kim ton c b nhim;
(b) Tho lun vi ngi sot xt vic kim sot cht lng ca cuc kim ton v cc vn quan trng pht sinh trong sut cuc kim ton, bao gm c nhng vn c
pht hin trong qu trnh sot xt vic kim sot cht lng ca cuc kim ton;
(c) Khng k bo co kim ton trc khi hon thnh cng vic sot xt kim sot cht lng ca cuc kim ton (Tham chiu: on A23-A25).
20. Ngi sot xt vic kim sot cht lng ca cuc kim ton phi thc hin nh gi khch quan v cc xt on quan trng v cc kt lun ca nhm kim ton c th lp
bo co kim ton. nh gi ny phi da trn:
(a) Tho lun vi ch phn hn kim ton v cc vn quan trng;
(b) Sot xt bo co ti chnh v d tho bo co kim ton;
(c) Sot xt ti liu, h s kim ton c la chn lin quan n cc xt on quan trng v cc kt lun ca nhm kim ton; v
(d) nh gi cc kt lun a ra lp bo co kim ton v xem xt tnh hp l ca d tho bo co kim ton d tho (Tham chiu: on A26-A27, A29-A31).
21. Trong trng hp kim ton bo co ti chnh ca t chc nim yt, ngi sot xt vic kim sot cht lng ca cuc kim ton phi xem xt cc yu t sau:
(a) nh gi ca nhm kim ton v tnh c lp ca doanh nghip kim ton lin quan n cuc kim ton;
(b) Liu nhm kim ton tham kho kin t vn cn thit v cc vn cn khc bit v quan im, cc vn phc tp hoc d gy tranh ci, v cc kt lun thu c
t vic tham kho kin t vn hay cha; v
(c) Ti liu, h s kim ton c la chn sot xt c phn nh cc cng vic thc hin lin quan n cc xt on quan trng v c h tr cho cc kt lun ca nhm
kim ton a ra hay khng (Tham chiu: on A28-A31).
Khc bit v quan im
22. Nu c pht sinh cc vn cn khc bit v quan im trong ni b nhm kim ton vi bn t vn hoc gia ch phn hn kim ton vi ngi sot xt vic kim sot cht
lng ca cuc kim ton, nhm kim ton phi x l v gii quyt nhng vn khc bit v quan im da trn cc chnh sch v th tc ca doanh nghip kim ton.
Gim st
23. H thng kim sot cht lng c hiu qu bao gm mt quy trnh gim st c thit k nhm cung cp cho doanh nghip kim ton mc bo m hp l rng cc chnh
sch v th tc ca doanh nghip kim ton v h thng kim sot cht lng l ph hp, y v c hiu qu. Ch phn hn kim ton phi xem xt kt qu quy trnh gim st
ca doanh nghip kim ton thng qua bng chng trong thng tin mi nht c doanh nghip hoc cc cng ty khc trong mng li cng b, v nh gi xem liu cc khim
khuyt c pht hin t thng tin c th nh hng n cuc kim ton hay khng (Tham chiu: on A32-A34).
Ti liu, h s kim ton
24. Kim ton vin phi lu trong ti liu, h s kim ton nhng ni dung sau:
[4]
(a) Cc vn pht hin lin quan n vic tun th cc quy nh v o c ngh nghip c lin quan v cch thc gii quyt cc vn ;
(b) Kt lun v vic tun th cc yu cu v tnh c lp p dng trong cuc kim ton, v ni dung tho lun vi doanh nghip kim ton nhm h tr cho cc kt lun trn;
(c) Kt lun v vic chp nhn, duy tr quan h khch hng v hp ng kim ton;
(d) Ni dung, phm vi v cc kt lun c c t vic tham kho kin t vn trong sut qu trnh kim ton (Tham chiu: on A35).
25. i vi cc cuc kim ton c sot xt, ngi sot xt vic kim sot cht lng ca cuc kim ton phi lu li ti liu v nhng ni dung sau:
(a) Cc th tc c thc hin theo quy nh ca doanh nghip kim ton v sot xt vic kim sot cht lng ca cuc kim ton;
(b) Quy trnh sot xt vic kim sot cht lng ca cuc kim ton c hon thnh ti ngy hoc trc ngy lp bo co kim ton; v
(c) kin ca ngi sot xt cho rng khng cn bt k vn no cha c gii quyt m vn c th lm cho ngi sot xt tin rng cc xt on quan trng v cc
kt lun ca nhm kim ton a ra l khng ph hp.
***
Hng dn p dng
H thng kim sot cht lng v vai tr ca nhm kim ton (Tham chiu: on 2)
A1. ISQC 1 v cc quy nh quc gia tng ng quy nh trch nhim ca doanh nghip kim ton trong vic xy dng v duy tr h thng kim sot cht lng cho cc cuc
kim ton. H thng kim sot cht lng bao gm cc chnh sch v th tc cho cc yu t sau:
(1) Trch nhim ca lnh o i vi cht lng trong doanh nghip kim ton;
(2) Cc quy nh v o c ngh nghip c lin quan;
(3) Chp nhn, duy tr quan h khch hng v cuc kim ton c th;
(4) Ngun nhn lc;
(5) Thc hin cuc kim ton; v
(6) Gim st.
S tin tng vo h thng kim sot cht lng ca doanh nghip kim ton (Tham chiu: on 4)
A2. Tr khi doanh nghip kim ton hoc cc bn khc a ra thng tin khc, nhm kim ton c th tin tng vo h thng kim sot cht lng ca doanh nghip kim ton lin
quan n, v d :
Nng lc ca cn b, nhn vin thng qua qu trnh tuyn dng v o to chnh thc;
Tnh c lp thng qua tch ly v trao i thng tin ph hp v tnh c lp;
Duy tr khch hng thng qua h thng chp nhn v duy tr quan h khch hng;
Tun th php lut v cc quy nh c lin quan thng qua qu trnh gim st.
Trch nhim ca lnh o i vi cht lng hot ng kim ton (Tham chiu: on 08)
A3. thc hin trch nhim v cht lng tng th ca tng cuc kim ton, ch phn hn kim ton phi c cc bin php v ch o ph hp ti cc thnh vin khc trong nhm
kim ton, trong cn nhn mnh:
(a) Tm quan trng ca cht lng kim ton trong vic:
Thc hin cuc kim ton tun th cc chun mc ngh nghip, php lut v cc quy nh c lin quan;
Tun th cc chnh sch v th tc ca doanh nghip kim ton v kim sot cht lng;
Pht hnh bo co kim ton ph hp vi tnh hnh thc t ca cuc kim ton; v
(iv) Nhm kim ton c kh nng nu ra nhng vn m khng s b e da; v
(b) Cht lng l yu t thit yu khi thc hin cc cuc kim ton.
Tun th cc quy nh v o c ngh nghip c lin quan (Tham chiu: on 9)
A4. Chun mc o c ngh nghip k ton, kim ton ca IFAC quy nh cc nguyn tc c bn v o c ngh nghip, gm:
(a) Tnh chnh trc;
(b) Tnh khch quan;
(d) Tnh bo mt; v
(e) T cch ngh nghip;
Thut ng Doanh nghip kim ton, Mng li v Cng ty mng li (Tham chiu: on 9-11)
A5. nh ngha Doanh nghip kim ton, Mng li hoc Cng ty mng li trong Chun mc o c ngh nghip ca IFAC c th khc vi nh ngha trong Chun mc
ny. V d, Chun mc o c ngh nghip ca IFAC nh ngha Doanh nghip kim ton l:
(a) Mt cng ty t nhn, cng ty hp danh hoc cng ty c phn tp hp cc kim ton vin chuyn nghip;
(b) Mt n v kim sot cc n v nu im (a) thng qua hnh thc s hu hoc cc hnh thc khc; v
(c) Mt n v chu s kim sot ca cc n v nu im (a) thng qua hnh thc s hu hoc cc hnh thc khc.
Chun mc o c ngh nghip ca IFAC cng hng dn cc thut ng mng li v cng ty mng li.
tun th cc quy nh trong on 9-11, cc nh ngha s dng trong cc quy nh v o c ngh nghip c lin quan s c p dng c th hiu c cc quy nh v
o c ngh nghip ny.
S e da n tnh c lp (Tham chiu: on 11(c))
A6. Ch phn hn kim ton c th nhn thy s e da n tnh c lp ca cuc kim ton m cc bin php bo v khng th loi tr hoc gim thiu s e da xung mc c
th chp nhn c. Trng hp ny, nh quy nh ti on 11(c), ch phn hn kim ton phi thng bo cho nhng ngi ph hp trong doanh nghip kim ton c quyt
nh hnh ng thch hp, bao gm loi tr cc hnh vi hoc li ch lm pht sinh s e da, hoc rt khi cuc kim ton trong trng hp php lut hoc cc quy nh c lin
quan cho php.
A7. Cc bin php theo lut nh c th bo v tnh c lp ca kim ton vin khi kim ton cc n v trong lnh vc cng. Tuy nhin, ty thuc vo cc iu khon rng buc
php l c th, kim ton vin v doanh nghip kim ton khi tin hnh kim ton cc n v trong lnh vc cng vi t cch kim ton vin theo lut nh cn iu chnh
phng php tip cn tng cng tnh tun th theo quy nh ti on 11. Trng hp quy nh v kim ton trong lnh vc cng khng cho php kim ton vin rt khi cuc
kim ton, kim ton vin cn thng bo cng khai v cc tnh hung tng t ngoi lnh vc cng m kim ton vin phi rt khi cuc kim ton.
Chp nhn, duy tr quan h khch hng v hp ng kim ton (Tham chiu: on 12)
A8. ISQC 1 quy nh doanh nghip kim ton phi thu thp cc thng tin cn thit trong tng tnh hung c th trc khi chp nhn mt khch hng mi hoc khi quyt nh vic
tip tc duy tr quan h khch hng hin ti v khi cn nhc vic chp nhn cung cp dch v mi cho khch hng hin ti.
[5]
Nhng thng tin sau h tr ch phn hn kim ton
khi quyt nh chp nhn, duy tr quan h khch hng v hp ng kim ton:
Tnh chnh trc ca cc ch s hu chnh, thnh vin ch cht ca Ban Gim c v Ban qun tr;
Nng lc chuyn mn v kh nng ca nhm kim ton trong vic thc hin cuc kim ton, bao gm thi gian v cc ngun lc;
Kh nng ca doanh nghip kim ton v nhm kim ton trong vic tun th chun mc v cc quy nh v o c ngh nghip c lin quan;
Cc vn trng yu pht sinh trong cuc kim ton nm hin hnh hoc nm trc v nhng nh hng i vi vic duy tr quan h khch hng.
Lu khi kim ton cc n v trong lnh vc cng (Tham chiu: on 12-13)
A9. i vi cuc kim ton n v trong lnh vc cng, kim ton vin c th c ch nh theo cc th tc do php lut quy nh. V vy, mt s quy nh v hng dn v chp
nhn, duy tr quan h khch hng v hp ng kim ton ti on 12, 13 v A8 ca Chun mc ny c th khng c p dng. Tuy nhin, nhng thng tin thu c t cc th
tc nu trn c th c gi tr i vi kim ton vin khi nh gi ri ro v khi thc hin trch nhim bo co.
Phn cng nhm kim ton (Tham chiu: on 14)
A10. Nhm kim ton c th c thnh vin c kinh nghim chuyn su trong lnh vc chuyn bit lin quan n k ton, kim ton c doanh nghip kim ton thu hoc tuyn
dng thc hin cc th tc kim ton cho cuc kim ton. Tuy nhin, ngi c kinh nghim nh trn s khng phi l thnh vin nhm kim ton nu h ch tham gia t vn
cho nhm kim ton. Cc quy nh v hng dn v vic tham kho kin t vn c nu ti on 18, v on A21-A22 ca Chun mc ny.
A11. Khi xem xt nng lc chuyn mn v kh nng ca nhm kim ton, ch phn hn kim ton cn lu cc vn sau:
S am hiu v kinh nghim thc tin ca nhm kim ton v cc cuc kim ton c tnh cht v phc tp tng ng thng qua hot ng o to v tham gia cc cuc
kim ton trc ;
S am hiu cc chun mc ngh nghip, php lut v cc quy nh c lin quan;
Kinh nghim chuyn su ca nhm kim ton, gm hiu bit v cng ngh thng tin v lnh vc chuyn bit lin quan n k ton, kim ton;
Kin thc ca nhm kim ton v ngnh ngh hot ng ca n v c kim ton;
Kh nng ca nhm kim ton trong vic a ra cc xt on chuyn mn;
S am hiu ca nhm kim ton v cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton.
A12. Khi kim ton cc n v trong lnh vc cng, theo yu cu ca php lut, kim ton vin c th cn phi c thm cc k nng thc hin cuc kim ton nh hiu bit cc quy
nh v bo co p dng, bao gm bo co cho c quan qun l nh nc, c quan khc hoc bo co ra cng chng. Phm vi kim ton trong lnh vc cng c th m rng, bao
gm kim ton mt s mt hot ng, nh gi ton din tnh tun th php lut, cc quy nh hoc pht hin v ngn chn gian ln v tham nhng.
Thc hin cuc kim ton
Hng dn, gim st v thc hin (Tham chiu: on 15(a))
A13. Hng dn cho nhm kim ton bng vic thng bo cho cc thnh vin ca nhm kim ton cc vn sau y:
Trch nhim ca thnh vin nhm kim ton, bao gm yu cu tun th cc quy nh v o c ngh nghip c lin quan, yu cu lp k hoch v thc hin cuc kim
ton vi thi hoi nghi ngh nghip nh quy nh ti Chun mc kim ton quc t s 200;
[6]
Trch nhim ca tng ch phn hn khi cuc kim ton c s tham gia thc hin ca nhiu hn mt ch phn hn;
Mc tiu ca cng vic kim ton;
Tnh cht ngnh ngh kinh doanh ca n v c kim ton;
Cc vn lin quan n ri ro;
Cc kh khn c th pht sinh;
Cc th tc kim ton chi tit.
Vic tho lun gia cc thnh vin trong nhm kim ton gip cc thnh vin t kinh nghim hn t cu hi cho cc thnh vin nhiu kinh nghim, qua cc thng tin c th
c trao i mt cch thch hp trong nhm kim ton.
A14. Vic t chc lm vic theo nhm v c o to ph hp c th gip cc thnh vin t kinh nghim trong nhm hiu r hn v mc ch ca cng vic c giao.
A15. Gim st cuc kim ton bao gm cc vic sau:
Theo di tin ca cuc kim ton;
nh gi nng lc chuyn mn v kh nng ca tng thnh vin nhm kim ton, bao gm liu tng thnh vin c thi gian thc hin cng vic, c hiu r cc ch dn,
v c thc hin cng vic kim ton theo phng php ra hay khng;
Gii quyt cc vn quan trng pht sinh trong cuc kim ton, ch n mc nh hng ca vn v iu chnh phng php kim ton mt cch thch hp;
Xc nh cc vn cn tham kho kin t vn hoc cn cc thnh vin nhiu kinh nghim trong nhm kim ton quan tm trong sut cuc kim ton.
Sot xt
Trch nhim sot xt (Tham chiu: on 16)
A16. Theo ISQC 1, cc chnh sch v th tc ca doanh nghip kim ton v trch nhim sot xt phi c xy dng v thc hin trn nguyn tc cc thnh vin nhiu kinh nghim
phi sot xt cng vic ca cc thnh vin t kinh nghim hn.
[7]
A17. Vic sot xt c th bao gm nhng ni dung sau:
Cng vic c thc hin theo cc chun mc ngh nghip, php lut v cc quy nh c lin quan;
Cc vn quan trng cn c xem xt thm;
Vic tham kho kin t vn c tin hnh hp l v cc kt qu t vn c ghi li v thc hin;
S cn thit phi iu chnh ni dung, lch trnh v phm vi ca cng vic c thc hin;
Cng vic c thc hin ph hp vi cc kt lun t c v c ghi chp mt cch thch hp;
Bng chng thu thp c y v thch hp a ra kin kim ton; v
Mc tiu ca cuc kim ton t c.
Cng vic sot xt ca ch phn hn kim ton (Tham chiu: on 17)
A18. Ch phn hn kim ton cn thc hin sot xt kp thi ti tng giai on ca cuc kim ton gii quyt kp thi v tha ng cc vn quan trng trc ngy lp bo co
kim ton. Cc ni dung cn sot xt gm:
Cc vn quan trng i hi phi xt on, c bit l cc vn phc tp hoc d gy tranh ci c pht hin trong cuc kim ton;
Cc ri ro ng k; v
Cc vn khc m ch phn hn kim ton xc nh l quan trng.
Ch phn hn kim ton khng cn sot xt tt c h s kim ton, tr khi thy cn thit. Tuy nhin, theo quy nh ti on 9(c) Chun mc kim ton Vit Nam s 230, ch
phn hn phi ghi li r phm vi v thi gian thc hin sot xt.
[8]
A19. Trong qu trnh thc hin cuc kim ton, nu ch phn hn kim ton thay th mt ch phn hn khc ph trch cuc kim ton th thnh vin mi ny c th p dng cc
th tc sot xt hng dn ti on A18 sot xt cng vic thc hin ti ngy thay th nhn s.
Lu khi s dng mt thnh vin trong nhm kim ton c kinh nghim chuyn su trong lnh vc chuyn bit lin quan n k ton, kim ton (Tham chiu: on 15-17)
A20. Khi s dng mt thnh vin trong nhm kim ton c kinh nghim chuyn su trong lnh vc chuyn bit lin quan n k ton, kim ton th vic hng dn, gim st v sot
xt cng vic ca thnh vin gm:
Thng nht vi thnh vin v ni dung, phm vi v mc tiu cng vic cn thc hin v vai tr ca thnh vin trong nhm, cng nh ni dung, lch trnh v phm vi
trao i thng tin gia thnh vin vi cc thnh vin cn li ca nhm kim ton;
nh gi mc y ca cng vic m thnh vin thc hin bao gm tnh ph hp v hp l ca cc pht hin hoc kt lun m thnh vin a ra v s nht qun
ca cc pht hin hoc kt lun vi cc bng chng kim ton khc.
Tham kho kin t vn (Tham chiu: on 18)
A21. Vic tham kho kin t vn ca cc chuyn gia trong hoc ngoi doanh nghip kim ton v cc vn quan trng lin quan n k thut, o c ngh nghip, cc vn
khc s c hiu qu khi nhng chuyn gia t vn ny:
c cung cp tt c thng tin ph hp c th a ra kin t vn; v
C kin thc, thm nin v kinh nghim ph hp.
A22. Nhm kim ton c th tham kho kin t vn t bn ngoi doanh nghip kim ton nu doanh nghip kim ton khng c ngun lc ni b thch hp. Nhm kim ton c th
s dng dch v t vn ca doanh nghip kim ton khc, t chc ngh nghip, c quan qun l nh nc hoc cc t chc thng mi cung cp dch v kim sot cht lng
ph hp.
Sot xt vic kim sot cht lng ca cuc kim ton
Hon thnh vic sot xt kim sot cht lng ca cuc kim ton trc ngy lp bo co kim ton (Tham chiu: on 19(c))
A23. Chun mc kim ton quc t s 700 quy nh bo co kim ton khng c lp trc ngy kim ton vin thu thp c y bng chng kim ton thch hp lm c s
a ra kin kim ton v bo co ti chnh.
[9]
Trng hp kim ton bo co ti chnh ca t chc nim yt hoc khi cuc kim ton cn phi c sot xt kim sot cht
lng th vic sot xt ny s h tr kim ton vin xc nh xem thu thp y bng chng kim ton thch hp hay cha.
A24. Thc hin sot xt vic kim sot cht lng ca cuc kim ton kp thi ti cc giai on thch hp ca cuc kim ton gip gii quyt kp thi v tha ng cc vn quan
trng trc ngy lp bo co kim ton.
A25. Hon thnh vic sot xt kim sot cht lng ca cuc kim ton c ngha l ngi sot xt vic kim sot cht lng thc hin y cc quy nh ti on 20-21 v tun th
quy nh ti on 22, nu cn thit. H s ghi chp vic sot xt kim sot cht lng c th c hon thnh sau ngy lp bo co kim ton, nh mt phn ca h s kim ton
cui cng. Chun mc kim ton Vit Nam s 230 quy nh v hng dn v vn ny.
[10]
Ni dung, phm vi v lch trnh thc hin vic sot xt kim sot cht lng ca cuc kim ton (Tham chiu: on 20)
A26. Ch phn hn ph trch tng th cuc kim ton cn duy tr cnh gic v cc thay i trong qu trnh kim ton pht hin cc tnh hung yu cu thc hin vic sot xt kim
sot cht lng ca cuc kim ton, mc d vo thi im bt u cuc kim ton th yu cu ny cha c xc nh l cn thit.
A27. Phm vi ca vic sot xt kim sot cht lng ca cuc kim ton c th ph thuc vo nhiu yu t, nh phc tp ca cuc kim ton, n v c kim ton l t chc
nim yt v ri ro a ra kin kim ton khng ph hp. Sot xt vic kim sot cht lng khng lm gim bt trch nhim ca ch phn hn i vi cuc kim ton v vic
thc hin cuc kim ton.
Sot xt vic kim sot cht lng i vi cuc kim ton t chc nim yt (Tham chiu: on 21)
A28. Nhng vn khc lin quan n vic nh gi cc xt on quan trng ca nhm kim ton c th c xem xt trong qu trnh sot xt vic kim sot cht lng i vi cuc
kim ton t chc nim yt, gm:
Cc ri ro ng k pht hin trong cuc kim ton theo Chun mc kim ton quc t s 315,
[11]
v cc bin php c nhm kim ton p dng theo Chun mc kim
ton quc t s 330,
[12]
k c nh gi ca nhm kim ton v cc bin php x l i vi ri ro c gian ln theo Chun mc kim ton quc t s 240;
[13]
Cc xt on c a ra, c bit l xt on v mc trng yu v ri ro ng k;
Mc quan trng yu v xu hng ca cc sai st c iu chnh v cha c iu chnh pht hin trong cuc kim ton;
Cc vn c trao i vi Ban Gim c v Ban qun tr ca n v c kim ton v cc bn khc nh c quan qun l, nu cn thit.
Ty vo hon cnh c th, cc vn nu trn cng c th p dng cho sot xt vic kim sot cht lng ca cuc kim ton bo co ti chnh ca cc n v khc.
Lu khi kim ton cc n v nh (Tham chiu: on 20-21)
A29. Ngoi vic sot xt kim sot cht lng kim ton bo co ti chnh cc t chc nim yt, mt s cuc kim ton khc cng cn c sot xt vic kim sot cht lng theo
quy nh ca doanh nghip kim ton. Trong mt s trng hp, khng c cuc kim ton no ca doanh nghip kim ton p ng cc tiu ch phi thc hin vic sot
xt.
A30. Khi kim ton cc n v trong lnh vc cng, mt kim ton vin c php lut ch nh (v d, Tng kim ton, hoc c nhn khc c nng lc ph hp c ch nh thay
mt cho Tng kim ton) c th gi vai tr tng ng vi ch phn hn kim ton v c trch nhim tng th i vi cuc kim ton. Khi , vic la chn ngi sot xt
vic kim sot cht lng ca cuc kim ton cn lu n yu cu v tnh c lp i vi n v c kim ton v kh nng a ra nh gi khch quan ca ngi sot xt.
A31. Cc t chc nim yt nh cp trong on 21 v A28 khng ph bin trong khu vc cng. Tuy nhin, c th c nhng doanh nghip cng c xem l quan trng do quy m,
phc tp hoc c lin quan n li ch cng chng, nn c nhiu c nhn hoc t chc quan tm n doanh nghip, nh cc cng ty nh nc, cc cng ty cung cp dch v
cng cng. Qu trnh chuyn i lin tc trong lnh vc cng cng c th lm xut hin nhng loi hnh doanh nghip quan trng mi. Khng c tiu chun c nh no lm c
s quyt nh mc quan trng ca n v trong lnh vc cng. Tuy nhin, khi kim ton n v trong lnh vc cng, kim ton vin cn nh gi tm quan trng ca n v
quyt nh thc hin vic sot xt kim sot cht lng ca cuc kim ton.
Gim st (Tham chiu: on 23)
A32. ISQC 1 yu cu doanh nghip kim ton xy dng mt quy trnh gim st c s m bo hp l rng cc th tc v chnh sch v h thng kim sot cht lng l ph hp,
y v c hiu qu.
[14]
A33. Khi xem xt cc khim khuyt c th nh hng n cuc kim ton, ch phn hn kim ton c th tham kho n cc th tc m doanh nghip kim ton thc hin khc
phc cc khim khuyt ny m ch phn hn kim ton cho l ph hp vi hon cnh cuc kim ton.
A34. Mt khim khuyt trong h thng kim sot cht lng ca doanh nghip kim ton khng ng ngha vi vic mt cuc kim ton no khng c thc hin theo cc chun
mc ngh nghip, php lut v cc quy nh c lin quan, hoc cng khng c ngha bo co kim ton l khng ph hp.
Ti liu, h s kim ton
Ghi chp v vic tham kho kin t vn (Tham chiu: on 24(d))
A35. Vic ghi chp y v chi tit v cc vn phc tp hoc d gy tranh ci c tham kho kin t vn gip kim ton vin hiu v:
Vn tham kho kin t vn;
Kt qu t vn, bao gm cc quyt nh c a ra, c s ca quyt nh v cch thc thc hin
[1]
ISQC 1, Kim sot cht lng i vi cc cng ty thc hin kim ton v sot xt bo co ti chnh, cc dch v m bo v cc dch v c lin quan khc, on 11.
[2]
Ch phn hn kim ton, ch phn hn, v doanh nghip kim ton phi c thay th bng thut ng ph hp khi xem xt vic kim ton trong lnh vc cng.
[3]
ISA 620, S dng cng vic ca chuyn gia, on 6(a) nh ngha v chuyn gia ca doanh nghip kim ton.
[4]
ISA 230, Ti liu, h s kim ton, on 8-11, v on A16.
[5]
ISQC 1, on 27(a).
[6]
ISA 200, on 15.
[7]
ISQC 1, on 33.
[8]
ISA 230, on 9(c).
[9]
ISA 700, on 41.
[10]
ISA 230, on 14-16.
[11]
ISA 315, Xc nh v nh gi ri ro c sai st trng yu thng qua vic tm hiu v n v v mi trng ca n v.
[12]
ISA 330, Bin php x l ca kim ton vin i vi ri ro c sai st trng yu.
[13]
ISA 240, Trch nhim ca kim ton vin lin quan n gian ln trong cuc kim ton bo co ti chnh.
[14]
ISQC 1, on 48.
CHUN MC KIM TON VIT NAM S 230
TI LIU, H S KIM TON
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin v vic lp ti liu, h s kim ton cho mt cuc kim ton bo co ti chnh.
Ph lc ca Chun mc ny cung cp danh sch cc chun mc kim ton khc c cc quy nh v hng dn c th v ti liu, h s kim ton. Cc quy nh v
hng dn c th trong cc chun mc kim ton khc khng gii hn phm vi p dng ca Chun mc ny. Php lut v cc quy nh c th c cc yu cu khc
v ti liu, h s kim ton.
Ni dung v mc ch ca ti liu, h s kim ton
2. Ti liu, h s kim ton p ng c cc quy nh v hng dn ca Chun mc ny v cc quy nh v ti liu, h s kim ton trong cc chun mc kim ton
khc c lin quan l ti liu c th cung cp:
(a) Bng chng v c s a ra kt lun ca kim ton vin v vic t c mc tiu tng th ca kim ton vin;
[1]
(b) Bng chng cho thy cuc kim ton c lp k hoch v thc hin ph hp vi quy nh ca cc chun mc kim ton, php lut v cc quy nh c lin quan.
3. Ti liu, h s kim ton cn phc v mt s mc ch khc, trong c cc mc ch di y:
(a) Tr gip cho nhm kim ton trong vic lp k hoch v thc hin kim ton;
(b) Tr gip cho cc thnh vin chu trch nhim gim st trong nhm kim ton ch o, gim st cng vic kim ton v thc hin trch nhim sot xt theo
Chun mc kim ton quc t s 220;
[2]
(c) Tr gip cho nhm kim ton c th gii trnh v cng vic ca h;
(d) Lu tr bng chng v cc vn quan trng cho cc cuc kim ton trong tng lai;
(e) Phc v vic sot xt kim sot cht lng v kim tra theo ISQC1
[3]
hoc cc quy nh quc gia tng ng
[4]
;
(f) Phc v cc cuc kim tra, thanh tra t bn ngoi theo yu cu ca php lut v cc quy nh c lin quan.
Ngy hiu lc
Mc tiu
5. Mc tiu ca kim ton vin khi lp v lu tr ti liu, h s kim ton l cung cp:
(a) H s y v thch hp v c s a ra kin kim ton;
(b) Bng chng cho thy cuc kim ton c lp k hoch v thc hin theo cc chun mc kim ton, php lut v cc quy nh c lin quan.
Gii thch thut ng
(a) Ti liu kim ton: L cc ghi chp v lu tr v cc th tc kim ton thc hin, cc bng chng kim ton lin quan thu thp v kt lun ca kim ton
vin (i khi thut ng giy t lm vic cng c s dng);
(b) H s kim ton: L cc file h s lu trn giy hoc cc phng tin lu tr dng tin t, cha cc ti liu, h s cho mt cuc kim ton c th;
(c) Kim ton vin c kinh nghim: L ngi (trong hoc ngoi doanh nghip kim ton) c kinh nghim kim ton thc t v c s hiu bit ph hp v:
(i) Cc quy trnh kim ton;
(ii) Cc chun mc kim ton, php lut v cc quy nh lin quan;
(iii) Mi trng kinh doanh ca n v c kim ton; v
(iv) Cc vn v kim ton v lp bo co ti chnh lin quan n lnh vc hot ng ca n v c kim ton.
Yu cu
Lp ti liu kim ton kp thi
7. Kim ton vin phi lp ti liu kim ton mt cch kp thi (Tham chiu: on A1).
Ghi chp cc th tc kim ton thc hin v cc bng chng kim ton thu thp
Hnh thc, ni dung v phm vi ca ti liu kim ton
8. Kim ton vin phi lp y ti liu kim ton kim ton vin c kinh nghim khng tham gia cuc kim ton da vo c th hiu c v (Tham chiu:
on A2-A5, A16-A17):
(a) Ni dung, lch trnh v phm vi cc th tc kim ton thc hin tun th cc chun mc kim ton quc t, php lut v cc quy nh c lin quan (Tham
chiu: on A6-A7);
(b) Kt qu ca cc th tc kim ton thc hin v bng chng kim ton thu thp; v
(c) Cc vn quan trng pht sinh trong qu trnh kim ton, kt lun a ra v cc xt on chuyn mn quan trng c thc hin khi a ra cc kt lun ny
9. Kim ton vin phi ghi li ni dung, lch trnh v phm vi ca cc th tc kim ton thc hin, bao gm:
(a) c im xc nh ca cc khon mc c th hoc cc vn c kim tra (Tham chiu: on A12);
(b) Ngi thc hin th tc kim ton v ngy hon thnh th tc ; v
(c) Ngi sot xt kt qu kim ton, thi gian v phm vi sot xt (Tham chiu: on A13).
10. Kim ton vin phi ghi li ni dung ca nhng cuc tho lun v cc vn quan trng vi Ban Gim c, Ban qun tr v nhng ngi khc, bao gm ni dung
cc vn quan trng c tho lun, thi gian v ngi tham gia tho lun (Tham chiu: on A14).
11. Nu kim ton vin pht hin cc thng tin khng nht qun vi kt lun cui cng ca kim ton vin v mt vn quan trng, kim ton vin phi ghi li cch
x l cc thng tin khng nht qun ny (Tham chiu: on A15).
Khng tun th mt quy nh c lin quan
12. Trong trng hp c bit, nu kim ton vin xt thy cn phi khng tun th mt quy nh c lin quan ca mt chun mc kim ton th kim ton vin phi ghi
li cch thc thc hin cc th tc kim ton thay th nhm t c mc tiu quy nh v l do ca vic khng tun th quy nh (Tham chiu: on A18-A19).
Cc vn pht sinh sau ngy lp bo co kim ton
13. Trong trng hp c bit, nu kim ton vin thc hin cc th tc kim ton mi hoc cc th tc kim ton b sung hoc rt ra kt lun mi sau ngy lp bo co
kim ton, th kim ton vin phi ghi li (Tham chiu: on A20 Chun mc ny):
(a) Cc thng tin v trng hp c bit ny;
(b) Cc th tc kim ton mi hoc cc th tc kim ton b sung thc hin, bng chng kim ton thu thp v kt lun t c, v nh hng ca cc th tc
kim ton v bng chng kim ton i vi bo co kim ton;
(c) Ngi lp, ngi sot xt thay i ca ti liu kim ton v thi im thc hin.
Hon thin h s kim ton
14. Kim ton vin phi phn loi, sp xp ti liu kim ton vo h s kim ton v thc hin cc th tc hnh chnh v hon thin h s kim ton kp thi sau ngy
lp bo co kim ton (Tham chiu: on A21-A22).
15. Sau khi hon thin h s kim ton, kim ton vin khng c xa hay hy b bt c ti liu kim ton no trc khi ht thi hn lu tr (Tham chiu: on A23).
16. Ngoi cc trng hp nu ti on 13, khi kim ton vin xt thy cn phi sa i ti liu kim ton lu tr hoc b sung ti liu kim ton sau khi hon
thin h s kim ton do bt c nguyn nhn no, kim ton vin phi ghi chp li (Tham chiu: on A24):
(a) L do c th ca vic sa i hoc b sung ti liu kim ton;
(b) Ngi thc hin, ngi sot xt v thi im thc hin, sot xt.
***
Hng dn p dng
Lp ti liu kim ton kp thi (Tham chiu: on 7)
A1. Vic lp cc ti liu kim ton y , thch hp mt cch kp thi gip nng cao cht lng ca cuc kim ton, to iu kin thun li cho vic sot xt mt
cch hiu qu v vic nh gi cc bng chng kim ton thu thp v a ra kt lun trc khi hon thnh v k bo co kim ton. Cc ti liu kim ton c
lp sau khi thc hin th tc kim ton thng km chnh xc hn cc ti liu c lp ngay khi th tc kim ton c thc hin.
Ghi chp cc th tc kim ton thc hin v cc bng chng kim ton thu thp
Hnh thc, ni dung v phm vi ca ti liu kim ton (Tham chiu: on 8)
A2. Hnh thc, ni dung v phm vi ca ti liu kim ton ph thuc vo cc yu t nh:
Quy m v phc tp ca n v c kim ton;
Ni dung ca cc th tc kim ton c thc hin;
Cc ri ro c sai st trng yu xc nh;
Mc quan trng ca bng chng kim ton thu thp;
Bn cht v phm vi ca cc vn bt thng c xc nh;
S cn thit phi ghi li kt lun hoc c s cho mt kt lun cha a ra c nu ch da trn cc ghi chp v cng vic thc hin hoc bng chng kim ton
thu thp;
Phng php lun kim ton v cng c s dng.
A3. Ti liu kim ton c th c lu trn giy, phng tin in t hoc cc hnh thc khc. V d v ti liu kim ton gm:
Chng trnh kim ton;
Cc bn phn tch;
Bin bn ghi nh v cc vn ;
Bn tng hp cc vn quan trng;
Th xc nhn v gii trnh;
Danh mc cc vn cn kim tra;
Th t (bao gm c th in t) lin quan n cc vn quan trng.
Kim ton vin c th s dng bn tm tt hoc bn sao ti liu ca n v c kim ton (v d, hp ng hoc tho thun quan trng) lm ti liu kim ton.
Tuy nhin, ti liu kim ton khng th thay th cho cc chng t k ton ca n v c kim ton.
A4. Kim ton vin khng cn lu trong ti liu kim ton tt c cc bn nhp b thay th ca giy t lm vic v bo co ti chnh, cc ghi ch v nhng suy xt
cha y , cc bn sao trc y ca cc ti liu c chnh sa li in hoc cc li khc, v cc ti liu trng lp.
A5. Cc gii thch bng li ca kim ton vin khng c coi l bng chng y cho cng vic m kim ton vin thc hin hoc kt lun ca kim ton vin,
nhng chng c th c s dng gii thch hoc lm r thng tin trong ti liu kim ton.
Ghi chp v vic tun th cc chun mc kim ton khc (Tham chiu: on 8(a))
A6. V nguyn tc, vic tun th cc yu cu ca Chun mc kim ton ny s m bo tnh y v thch hp ca ti liu kim ton trong mi trng hp. Cc
chun mc kim ton khc a ra quy nh c th v ti liu kim ton nhm lm r hn vic p dng Chun mc ny trong cc trng hp c th nhng khng
gii hn vic p dng Chun mc kim ton ny. Trng hp mt chun mc kim ton no khng a ra quy nh v ghi chp ti liu kim ton th kim ton
vin vn cn chun b ti liu kim ton cho mc ch tun th chun mc kim ton .
A7. Ti liu kim ton cung cp bng chng cho thy cuc kim ton tun th vi cc chun mc kim ton. Tuy nhin, kim ton vin khng cn v cng khng
th ghi chp mi vn c xem xt v cc xt on chuyn mn trong mt cuc kim ton. Kim ton vin cng khng cn phi lp ti liu ring (v d lp
danh mc cc vn cn kim tra) v vic tun th cc vn nu s tun th ny c chng minh qua cc ti liu lu trong h s kim ton. V d:
S hin hu ca mt k hoch kim ton c ghi chp y chng minh cho vic kim ton vin lp k hoch kim ton;
S hin hu ca mt hp ng kim ton k kt lu trong h s kim ton cho thy kim ton vin ng vi Ban Gim c hoc Ban qun tr v cc iu
khon ca hp ng kim ton;
Mt bo co kim ton vi kin ngoi tr c a ra mt cch ph hp cho thy kim ton vin tun th quy nh ca chun mc kim ton quc t v cc
trng hp phi a ra kin ngoi tr.
Trong h s kim ton c nhiu cch chng minh v vic tun th cc yu cu chung ca cuc kim ton:
o V d, c nhiu cch khc nhau ghi chp s hoi nghi ngh nghip ca kim ton vin. Ti liu kim ton c th cung cp bng chng v vic kim ton vin
c thi hoi nghi ngh nghip theo yu cu ca chun mc kim ton. Cc bng chng c th l cc th tc c th c thc hin chng minh cho
cu tr li ca Ban Gim c i vi cc cu hi ca kim ton vin.
o Tng t, vic ch phn hn kim ton c trch nhim ch o, gim st v thc hin cuc kim ton theo cc chun mc kim ton c th th hin theo nhiu cch
trong ti liu kim ton. Vic ny bao gm ghi chp s tham gia kp thi ca ch phn hn kim ton vo cc mt cng vic ca cuc kim ton, nh tham
gia vo cc cuc tho lun nhm theo Chun mc kim ton quc t s 315.
[5]
Ghi chp cc vn quan trng v cc xt on chuyn mn quan trng c lin quan (Tham chiu: on 8(c))
A8. Kim ton vin cn phn tch khch quan v hon cnh c th khi nh gi mc quan trng ca vn . V d v cc vn quan trng cn nh gi, nh:
Cc vn lm pht sinh cc ri ro trng yu (nh nh ngha trong Chun mc kim ton quc t s 315);
[6]
Kt qu ca cc th tc kim ton cho thy (a) Bo co ti chnh c th c sai st trng yu, hoc (b) Cn phi sa li nh gi trc ca kim ton vin v cc
ri ro c sai st trng yu v bin php x l ca kim ton vin i vi cc ri ro ;
Cc trng hp gy kh khn cho kim ton vin trong vic thc hin cc th tc kim ton cn thit;
Cc pht hin dn n vic a ra kin kim ton khng phi kin chp nhn ton phn hoc b sung on nhn mnh vn trong bo co kim ton.
A9. Mt yu t quan trng trong vic xc nh hnh thc, ni dung v phm vi ca ti liu kim ton v cc vn quan trng l mc xt on chuyn mn c
a ra khi thc hin kim ton v nh gi kt qu. Cc ghi chp v xt on chuyn mn quan trng gip gii thch cho kt lun ca kim ton vin v cng c
cht lng ca xt on . Nhng vn l mi quan tm ln ca nhng ngi chu trch nhim sot xt ti liu kim ton, k c nhng ngi s thc hin kim
ton nm sau khi sot xt cc vn quan trng (v d, khi thc hin sot xt li cc c tnh k ton ca cc nm trc).
A10. V d v cc trng hp c coi l ph hp lp ti liu kim ton lin quan n vic s dng xt on chuyn mn cho cc vn quan trng theo quy nh
ti on 8 ca Chun mc ny, gm:
Khi chun mc kim ton yu cu kim ton vin phi xem xt mt s thng tin hoc yu t nht nh c nh hng quan trng i vi cuc kim ton, kim ton
vin phi a ra cc c s cho kt lun ca mnh;
C s cho kt lun ca kim ton vin v tnh hp l ca cc vn thuc v xt on ch quan (v d, tnh hp l ca cc c tnh k ton quan trng);
C s cho kt lun ca kim ton vin v tnh xc thc ca mt ti liu khi thc hin iu tra su hn (nh s dng chuyn gia hoc th tc xc nhn) do cc pht
hin trong qu trnh kim ton lm kim ton vin tin rng ti liu c th khng xc thc.
A11. Kim ton vin cn lp v lu trong ti liu kim ton mt Bn tm tt (thng gi l Bng tng hp kt qu kim ton) m t cc vn quan trng pht
hin trong qu trnh kim ton v cch thc x l cc vn hoc tham chiu n cc ti liu kim ton khc c cc thng tin lin quan. Bn tm tt ny c th
gip tng hiu qu v hiu sut ca vic sot xt v kim tra ti liu kim ton, c bit i vi cc cuc kim ton ln v phc tp. Ngoi ra, vic lp Bn tm tt
c th gip kim ton vin tp trung xem xt cc vn quan trng. Da trn cc th tc kim ton thc hin v kt lun t c, Bn tm tt cng c th
gip kim ton vin xem xt s tn ti ca bt k yu cu no ca mt chun mc kim ton lin quan m kim ton vin khng th t c, lm cho kim ton
vin khng th t c mc tiu tng th ca mnh.
Xc nh cc khon mc c th hoc cc vn c kim tra v ngi thc hin, ngi sot xt (Tham chiu: on 9)
A12. Vic ghi chp cc c im xc nh trong ti liu kim ton phc v mt s mc ch, v d, gip nhm kim ton chu trch nhim v cng vic ca mnh v h
tr vic kim tra cc vn c bit hoc khng nht qun. Cc c im xc nh s thay i tu theo ni dung ca th tc kim ton v khon mc hoc vn
c kim tra. V d:
i vi vic kim tra chi tit cc n t hng do doanh nghip lp ra, kim ton vin c th xc nh cc ti liu c chn kim tra theo ngy, thng v s th
t n t hng;
i vi th tc yu cu la chn hoc kim tra tt c cc khon mc c gi tr c th trong mt tng th, kim ton vin phi ghi li phm vi ca th tc v xc nh
tng th la chn (v d, tt c cc bt ton v cc khon mc c gi tr c th t s chi tit);
i vi th tc yu cu ly mu h thng t mt tng th chng t, kim ton vin c th xc nh cc chng t c chn bng cch ghi li ngun gc ca chng
t, im xut pht v khong cch mu (v d, vic ly mu h thng i vi cc vn n trong Nht k giao hng trong thi gian t 01/04 n 30/09, bt u
t vn n s 12345, v c 125 vn n th chn 1);
i vi th tc yu cu phng vn mt nhn vin c th ca n v c kim ton, kim ton vin phi ghi li thi gian phng vn, tn v chc danh ca nhn vin
c phng vn;
i vi th tc quan st, kim ton vin phi ghi li qu trnh hoc vn quan st, cc c nhn lin quan, trch nhim ca tng c nhn v thi gian, a im thc
hin th tc quan st.
A13. Chun mc kim ton quc t s 220 yu cu kim ton vin phi sot xt th tc kim ton thc hin thng qua sot xt ti liu kim ton.
[7]
Chun mc yu
cu phi ghi li trong ti liu kim ton v ni dung sot xt, ngi sot xt v thi gian sot xt nhng yu cu ny khng c ngha l tng giy t lm vic phi
c bng chng ca vic sot xt.
Ghi chp li cc cuc tho lun v cc vn quan trng vi Ban Gim c, Ban qun tr v nhng ngi khc (Tham chiu: on 10)
A14. Ti liu kim ton khng ch bao gm cc ghi ghp ca kim ton vin m cn bao gm cc ti liu khc nh bin bn hp do n v c kim ton lp v c
kim ton vin ng . Kim ton vin c th tho lun cc vn quan trng vi nhng ngi khc, v d nhn s trong n v c kim ton hay cc i tng
bn ngoi n v nh nhng ngi t vn chuyn mn cho n v c kim ton.
Ghi chp li cch x l cc thng tin khng nht qun (Tham chiu: on 11)
A15. Chun mc ny yu cu phi ghi li trong ti liu kim ton cch thc kim ton vin x l cc thng tin khng nht qun, nhng yu cu ny khng c ngha l
kim ton vin phi lu li cc ti liu khng ng hoc b thay th.
Lu khi kim ton cc n v nh (Tham chiu: on 8)
A16. Ti liu kim ton ca cuc kim ton n v nh thng c t ni dung hn so vi cuc kim ton n v ln. Ngoi ra, i vi cuc kim ton m ch phn hn
kim ton thc hin tt c cc th tc kim ton th ti liu kim ton s khng bao gm cc vn c th phi c ghi chp li ch thng bo hoc hng dn
cc thnh vin ca nhm kim ton, hoc cung cp bng chng v vic sot xt ca cc thnh vin khc trong nhm (v d, khng c vn no cn phi ghi
chp li lin quan n cc cuc tho lun nhm hoc vic gim st). Tuy nhin, ch phn hn kim ton phi tun th yu cu on 8 c th lp ti liu kim
ton sao cho kim ton vin c kinh nghim c th hiu c, do ti liu kim ton c th c sot xt bi cc i tng bn ngoi doanh nghip kim ton theo
quy nh hoc v cc mc ch khc.
A17. Khi lp ti liu kim ton cho cuc kim ton n v nh, kim ton vin c th ghi chp nhiu ni dung ca cuc kim ton trn cng mt ti liu, c tham chiu
n giy t lm vic lin quan. V d v cc ni dung c th c trnh by trn cng mt ti liu trong cuc kim ton n v nh bao gm hiu bit v n v
c kim ton v kim sot ni b ca n v; chin lc kim ton tng th v k hoch kim ton; mc trng yu (theo quy nh ca Chun mc kim ton
quc t s 320
[8]
), ri ro nh gi, cc vn quan trng pht hin trong qu trnh kim ton v kt lun t c.
Khng tun thu mt quy nh c lin quan (Tham chiu: on 12)
A18. Cc yu cu ca chun mc kim ton c t ra gip kim ton vin t c cc mc tiu quy nh trong chun mc kim ton, t t c mc tiu
tng th ca kim ton vin. Do , tr cc trng hp c bit, chun mc kim ton yu cu kim ton vin phi tun th tt c cc yu cu ph hp vi tng
cuc kim ton.
A19. Yu cu v ti liu kim ton phi c p dng khi yu cu ph hp vi hon cnh c th ca cuc kim ton. Mt yu cu ch c coi l khng ph hp
[9]
trong cc trng hp sau:
(a) Ton b mt chun mc kim ton khng ph hp vi cuc kim ton (v d, nu n v c kim ton khng c b phn kim ton ni b th vic p
dng Chun mc kim ton quc t s 610
[10]
l khng ph hp);
(b) Yu cu phi c p dng mt cch c iu kin v iu kin li khng tn ti (v d, yu cu a ra kin kim ton khng phi l kin chp nhn
ton phn nu khng c kh nng thu thp y bng chng kim ton thch hp trong khi thc t vn c th thu thp y bng chng kim ton thch
hp).
Cc vn pht sinh sau ngy lp bo co kim ton (Tham chiu: on 13)
A20. V d v cc trng hp c bit bao gm cc s kin m kim ton vin bit sau ngy lp bo co kim ton nhng s kin tn ti t trc v nu kim
ton vin bit trc ngy lp bo co kim ton th c th dn n vic sa i bo co ti chnh hoc kin kim ton a ra khng phi l kin chp nhn ton
phn.
[11]
Nhng thay i sau i vi ti liu kim ton phi c sot xt theo cc trch nhim sot xt quy nh trong Chun mc kim ton quc t s 220
[12]
, trong ch phn hn kim ton chu trch nhim cui cng i vi cc thay i.
Hon thin h s kim ton (Tham chiu: on 14-16)
A21. ISQC 1 (hoc cc quy nh quc gia tng ng) yu cu cc doanh nghip kim ton phi xy dng cc chnh sch v th tc hon thnh vic hon thin h
s kim ton kp thi.
[13]
Thi hn ph hp hon thin h s kim ton chnh thc thng khng qu 60 ngy k t ngy lp bo co kim ton.
[14]
A22. Vic hon thin h s kim ton sau ngy lp bo co kim ton l mt th tc hnh chnh khng yu cu thc hin cc th tc kim ton mi hoc a ra kt
lun mi. Tuy nhin, ti liu kim ton c th b thay i trong qu trnh hon thin h s kim ton nu thay i c tnh cht hnh chnh. V d v cc thay i
nh sau:
Xa hoc hy b cc ti liu b thay th;
Sp xp th t, gp v nh tham chiu cho gia cc giy t lm vic;
K xc nhn trn danh sch mc cc vn cn kim tra lin quan ti qu trnh hon thin h s;
Lu tr cc bng chng kim ton m kim ton vin thu thp, tho lun v thng nht vi cc thnh vin c lin quan trong nhm kim ton trc ngy lp bo
co kim ton.
A23. ISQC 1 (hoc cc quy nh quc gia tng ng) yu cu cc doanh nghip kim ton phi xy dng chnh sch v th tc cho vic lu tr ti liu, h s kim
ton.
[15]
Thi gian lu tr h s kim ton ti thiu thng thng l 5 nm k t ngy lp bo co kim ton hoc ngy lp bo co kim ton ton tp on.
[16]
A24. Trong trng hp kim ton vin cn gii thch r hn cho ti liu kim ton c sn trong h s do nhn c kin kim tra ca cc i tng bn trong hoc
bn ngoi doanh nghip kim ton, kim ton vin c th phi thay i ti liu kim ton c sn hoc b sung ti liu kim ton mi sau khi h s kim ton
hon thin.
Ph lc
(Hng dn on 01)
CC QUY NH C TH V TI LIU, H S KIM TON NU TI CC CHUN MC KIM TON KHC
Ph lc ny cung cp danh sch cc on trong cc chun mc kim ton khc c quy nh c th v ti liu, h s kim ton. Danh sch ny khng thay th cho cc
quy nh v hng dn c th trong cc chun mc kim ton khc.
(1) on 10 - 12 Chun mc kim ton quc t s 210;
(4) on 29 Chun mc kim ton quc t s 250;
(14) on 13 Chun mc kim ton quc t s 610./.
*****
[1]
ISA 200, on 11.
[2]
ISA 220, on 15-17.
[3]
ISQC 1, on 32-33, 35-38, v 48.
[4]
ISA 220, on 2.
[5]
ISA 315, on 10.
[6]
ISA 315, on 4(e).
[7]
ISA 220, on 17.
[8]
ISA 320, Mc trng yu trong lp k hoch v thc hin kim ton.
[9]
ISA 200, on 22.
[10]
ISA 610, S dng cng vic ca kim ton ni b.
[11]
ISA 560, on 14.
[12]
ISA 220, on 16.
[13]
ISQC 1, on 45.
[14]
ISQC 1, on A54.
[15]
ISQC 1, on 47.
[16]
ISQC 1, on A61.
TRCH NHIM CA KIM TON VIN LIN QUAN N
GIAN LN TRONG QU TRNH KIM TON BO CO TI CHNH
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin i vi gian ln trong qu trnh kim ton bo co ti chnh. c bit, Chun mc ny cng quy
nh v hng dn thm cch p dng Chun mc kim ton quc t s 315
[1]
v s 330
[2]
i vi cc ri ro c sai st trng yu do gian ln.
c im ca gian ln
2. Cc sai st trong bo co ti chnh c th pht sinh t gian ln hoc nhm ln. phn bit gia gian ln v nhm ln, cn phi xem xt xem hnh vi dn n sai st trong bo co
ti chnh l c hay khng c .
3. Mc d gian ln l mt khi nim php l rt rng, nhng t c mc ch ca cc chun mc kim ton, kim ton vin ch phi quan tm n nhng gian ln dn n sai
st trng yu trong bo co ti chnh. C hai loi sai st do c m kim ton vin cn quan tm l sai st xut pht t vic lp bo co ti chnh gian ln v sai st do bin th ti
sn. Mc d kim ton vin c th c nghi ng hoc trong mt s t trng hp xc nh c c gian ln xy ra nhng kim ton vin khng c a ra quyt nh php l v
vic c gian ln thc s hay khng (Tham chiu: on A1-A6).
Trch nhim ngn nga v pht hin gian ln
4. Vic ngn nga v pht hin gian ln trc ht thuc v trch nhim ca Ban qun tr v Ban Gim c n v c kim ton. iu quan trng l Ban Gim c, di s gim
st ca Ban qun tr, phi c bit ch n vic ngn nga gian ln nhm lm gim bt cc c hi thc hin hnh vi gian ln v pht hin gian ln qua thuyt phc cc c
nhn khng thc hin hnh vi gian ln v kh nng b pht hin v x pht. Trch nhim ny bao gm vic cam kt to ra vn ha trung thc v hnh vi c o c m c th
c tng cng bng hot ng gim st tch cc ca Ban qun tr. Trong khi thc hin trch nhim gim st ca mnh, Ban qun tr phi xem xt kh nng xy ra vic lm dng
quyn kim sot hoc gy nh hng khng thch hp n quy trnh lp v trnh by bo co ti chnh, v d vic Ban Gim c c gng iu chnh kt qu kinh doanh cc nh
phn tch hiu khng ng v hiu qu hot ng v kh nng sinh li ca n v c kim ton.
5. Khi thc hin kim ton theo cc chun mc kim ton quc t, kim ton vin chu trch nhim t c s m bo hp l rng bo co ti chnh, xt trn phng din tng th,
khng cn sai st trng yu do gian ln hoc nhm ln. Do nhng hn ch vn c ca kim ton, nn c ri ro khng th trnh khi l mt s sai st lm nh hng trng yu n
bo co ti chnh s khng c pht hin, k c khi cuc kim ton c lp k hoch v thc hin theo cc chun mc kim ton quc t.
[3]
6. Nh cp ti Chun mc kim ton quc t s 200
[4]
nh hng tim tng ca cc hn ch vn c l c bit nghim trng nu cc sai st xut pht t gian ln. Ri ro khng
pht hin c sai st trng yu do gian ln cao hn ri ro khng pht hin c sai st trng yu do nhm ln. l do gian ln c th c thc hin thng qua cc mnh khe
tinh vi v c t chc cht ch nhm che giu hnh vi gian ln, nh gi mo h s, c khng ghi chp cc giao dch, hoc c cung cp cc gii trnh sai cho kim ton vin.
Hnh ng che giu cn c th kh pht hin hn khi c s thng ng thc hin hnh vi gian ln. S thng ng c th lm cho kim ton vin tin rng bng chng kim ton l
thuyt phc trong khi thc t l nhng bng chng gi. Kh nng pht hin gian ln ca kim ton vin ph thuc vo cc yu t nh k nng ca th phm, tn sut v mc
ca hnh vi thao tng, mc thng ng, gi tr ca khon tin b thao tng, cp bc ca nhng c nhn c hnh vi gian ln. Mc d kim ton vin c th xc nh c cc
c hi thc hin hnh vi gian ln, nhng rt kh c th xc nh c cc sai st trong cc lnh vc m h xem xt, nh cc c tnh k ton l do gian ln hay nhm ln.
7. Ngoi ra, ri ro v vic kim ton vin khng pht hin ht sai st trng yu xut pht t hnh vi gian ln ca Ban Gim c l cao hn so vi vic pht hin sai st do gian ln ca
nhn vin, bi v Ban Gim c thng xuyn c iu kin trc tip hoc gin tip thao tng vic ghi s k ton, trnh by cc thng tin ti chnh gian ln hoc khng ch cc th
tc kim sot c thit k nhm ngn nga cc hnh vi gian ln tng t ca cc nhn vin khc.
8. t c s m bo hp l, kim ton vin phi duy tr thi hoi nghi ngh nghip trong sut qu trnh kim ton, phi cn nhc kh nng Ban Gim c lm quyn kim
sot v phi nhn thc c thc t l cc th tc kim ton nhm pht hin nhm ln mt cch hiu qu c th khng hiu qu trong vic pht hin gian ln. Cc quy nh ca
chun mc kim ton ny h tr kim ton vin trong vic xc nh v nh gi cc ri ro c sai st trng yu do gian ln v thit k cc th tc nhm pht hin sai st .
Ngy hiu lc
Mc tiu
10. Mc tiu ca kim ton vin l:
(a) Xc nh v nh gi ri ro c sai st trng yu trong bo co ti chnh do gian ln;
(b) Thu thp y bng chng kim ton thch hp v cc ri ro c sai st trng yu do gian ln m kim ton vin tin hnh nh gi, thng qua vic thit k v trin
khai nhng bin php x l thch hp; v
(c) C bin php x l thch hp i vi gian ln c xc nh hoc c nghi vn.
Gii thch thut ng
(a) Gian ln: L hnh vi c do mt hay nhiu ngi trong Ban qun tr, Ban Gim c, cc nhn vin hoc bn th ba thc hin bng cc hnh vi gian di thu li bt
chnh hoc bt hp php.
(b) Cc yu t dn n ri ro c gian ln: L cc s kin hoc iu kin phn nh mt ng c hoc p lc phi thc hin hnh vi gian ln hoc to c hi thc hin hnh vi
gian ln.
Yu cu
Thi hoi nghi ngh nghip
12. Theo Chun mc kim ton quc t s 200, kim ton vin phi duy tr thi hoi nghi ngh nghip trong sut cuc kim ton, phi nhn thc c kh nng c th tn ti sai
st trng yu do gian ln, cho d trong cc cuc kim ton trc, kim ton vin bit v tnh trung thc v chnh trc ca Ban Gim c v Ban qun tr ca n v c kim
ton (Tham chiu: on A7-A8).
13. Tr khi c l do nghi ng, kim ton vin c th tha nhn tnh chn thc ca chng t v s k ton. Nu trong qu trnh kim ton c cc iu kin lm cho kim ton vin tin
rng mt ti liu c th l khng chn thc hoc b sa i m khng thng bo cho kim ton vin th kim ton vin phi tin hnh iu tra thm (Tham chiu: on A9).
1. Trng hp cc gii trnh ca Ban Gim c hoc Ban qun tr theo yu cu ca kim ton vin l khng nht qun, th kim ton vin phi tin hnh iu tra v cc im khng
nht qun .
Tho lun trong nhm kim ton
2. Chun mc kim ton quc t s 315 yu cu nhm kim ton phi t chc tho lun gia cc thnh vin trong nhm v ch phn hn kim ton phi xc nh cc vn cn trao
i vi cc thnh vin ca nhm kim ton khng tham gia cuc tho lun nhm.
[5]
Cuc tho lun ny phi c bit tp trung vo ni dung v cch thc m bo co ti chnh
ca n v c kim ton d c sai st trng yu do gian ln, k c vic gian ln c th xy ra nh th no. Cuc tho lun ny phi c thc hin k c khi nhm kim ton
tin tng vo tnh trung thc v chnh trc ca Ban Gim c v Ban qun tr ca n v c kim ton (Tham chiu: on A10-A11).
Th tc nh gi ri ro v cc hot ng lin quan
3. Khi thc hin th tc nh gi ri ro v cc hot ng lin quan nhm tm hiu v n v c kim ton v mi trng hot ng ca n v, bao gm kim sot ni b ca n
v, theo Chun mc kim ton quc t s 315,
[6]
kim ton vin phi thc hin cc th tc ti cc on 17- 24 ca Chun mc ny thu thp thng tin nhm xc nh ri ro c
sai st trng yu do gian ln.
Ban Gim c v cc i tng khc trong n v c kim ton
4. Kim ton vin phi phng vn Ban Gim c n v c kim ton v:
(a) nh gi ca Ban Gim c v ri ro bo co ti chnh c th c sai st trng yu do gian ln, bao gm ni dung, phm vi v tn sut ca cc nh gi (Tham chiu:
on A12-A13);
(b) Quy trnh ca Ban Gim c v xc nh v x l ri ro c gian ln trong n v, bao gm bt k ri ro c gian ln c th no m Ban Gim c xc nh hoc c
thng bo, hoc cc nhm giao dch, s d ti khon, hoc thuyt minh m trong c th tn ti ri ro c gian ln (Tham chiu: on A14);
(c) Vic trao i ca Ban Gim c, nu c, vi Ban qun tr v quy trnh xc nh v x l ri ro c gian ln trong n v; v
(d) Vic trao i ca Ban Gim c, nu c, vi cc nhn vin v quan im ca Ban Gim c v cc hot ng kinh doanh v hnh vi o c.
5. Kim ton vin phi phng vn Ban Gim c v cc i tng thch hp khc trong n v c kim ton xc nh xem h c bit v bt k gian ln no trong thc t, nghi
ng c gian ln hoc co buc gian ln no nh hng n n v hay khng (Tham chiu: on A15-A17).
6. Nu n v c kim ton c b phn kim ton ni b th kim ton vin phi phng vn b phn kim ton ni b xc nh xem h c bit v bt k gian ln no trong thc
t, nghi ng c gian ln hoc co buc gian ln no nh hng n n v hay khng, v tm hiu cc quan im ca b phn kim ton ni b v ri ro c gian ln (Tham
chiu: on A18).
Ban qun tr
7. Tr khi ton b thnh vin Ban qun tr u tham gia qun l v iu hnh n v c kim ton
[7]
, kim ton vin phi tm hiu cch thc m Ban qun tr thc hin chc nng
gim st quy trnh xc nh v x l ri ro c gian ln trong n v ca Ban Gim c v kim sot ni b m Ban Gim c thit lp gim thiu cc ri ro ny (Tham chiu:
on A19-A21).
8. Tr khi ton b thnh vin Ban qun tr u tham gia qun l v iu hnh n v c kim ton, kim ton vin phi phng vn Ban qun tr xc nh xem Ban qun tr c
bit v bt k gian ln no trong thc t, nghi ng c gian ln hoc co buc gian ln no nh hng n n v hay khng. Vic phng vn ny cn gip cho vic chng thc cc
phn hi ca Ban Gim c v cc ni dung phng vn ca kim ton vin.
Cc mi quan h bt thng hoc ngoi d kin c xc nh
9. Kim ton vin phi nh gi xem cc mi quan h bt thng hoc ngoi d kin c xc nh trong qu trnh thc hin cc th tc phn tch, trong bao gm cc mi
quan h lin quan n cc ti khon phn nh doanh thu, c th c du hiu v ri ro c sai st trng yu do gian ln hay khng.
Cc thng tin khc
10. Kim ton vin phi cn nhc xem cc thng tin khc do kim ton vin thu thp c c du hiu v ri ro c sai st trng yu do gian ln hay khng (Tham chiu: on A22).
nh gi cc yu t dn n ri ro c gian ln
11. Kim ton vin phi nh gi xem cc thng tin thu thp c t cc th tc nh gi ri ro khc v cc hot ng lin quan c cho thy s tn ti ca mt hoc nhiu yu t dn
n ri ro c gian ln hay khng. Mc d cc yu t dn n ri ro c gian ln khng nht thit cho thy c gian ln, nhng cc yu t ny thng xut hin khi cc hnh vi gian
ln xy ra v do c th cho thy ri ro c sai st trng yu do gian ln (Tham chiu: on A23-A27).
Xc nh v nh gi ri ro c sai st trng yu do gian ln
12. Theo Chun mc kim ton quc t s 315,
[8]
kim ton vin phi xc nh v nh gi ri ro c sai st trng yu do gian ln cp bo co ti chnh, v cp c s dn
liu ca cc nhm giao dch, s d ti khon v thuyt minh trong bo co ti chnh.
13. Khi xc nh v nh gi ri ro c sai st trng yu do gian ln, kim ton vin phi da trn gi nh rng c ri ro c gian ln trong vic ghi nhn doanh thu nh gi xem loi
doanh thu no, giao dch hoc c s dn liu no lin quan n doanh thu m c th dn n cc ri ro . on 47 Chun mc ny quy nh v ti liu, h s cn thit khi kim
ton vin kt lun rng gi nh l khng ph hp trong cuc kim ton v do , kim ton vin khng xc nh vic ghi nhn doanh thu l mt ri ro c sai st trng yu do
gian ln (Tham chiu: on A28-A30).
14. Kim ton vin phi coi cc ri ro c sai st trng yu do gian ln c nh gi l ri ro ng k , v do phi tm hiu cc kim sot c lin quan ca n v, k c cc hot
ng kim sot lin quan n cc ri ro (Tham chiu: on A31-A32).
Bin php x l i vi ri ro c sai st trng yu do gian ln c nh gi
Bin php x l tng th
[9]
kim ton vin phi xc nh bin php x l tng th x l cc ri ro c sai st trng yu do gian ln c nh gi cp
bo co ti chnh (Tham chiu: on A33).
16. Khi xc nh bin php tng th x l cc ri ro c sai st trng yu do gian ln c nh gi cp bo co ti chnh, kim ton vin phi:
(a) Phn cng v gim st nhn s da trn kin thc, k nng v nng lc ca cc c nhn s c giao trch nhim chnh trong cuc kim ton v nh gi ca kim ton
vin v ri ro c sai st trng yu do gian ln ca cuc kim ton (Tham chiu: on A34-A35);
(b) nh gi xem vic la chn v p dng cc chnh sch k ton ca n v c kim ton, c bit l chnh sch lin quan n cc c tnh v xt on ch quan v cc
giao dch phc tp, c du hiu gian ln trong vic lp bo co ti chnh xut pht t n lc nhm iu chnh kt qu kinh doanh ca Ban Gim c hay khng;
(c) Thay i hoc b sung mt s yu t khng th d on trc c khi la chn ni dung, lch trnh v phm vi ca cc th tc kim ton (Tham chiu: on A36).
Th tc kim ton i vi ri ro c sai st trng yu do gian ln cp c s dn liu c nh gi
[10]
kim ton vin phi thit k v thc hin cc th tc kim ton b sung c ni dung, lch trnh v phm vi tng ng vi kt qu
nh gi ri ro c sai st trng yu do gian ln cp c s dn liu (Tham chiu: on A37-A40).
Th tc kim ton i vi ri ro c nh gi lin quan n vic Ban Gim c khng ch kim sot
18. Ban Gim c c iu kin thc hin hnh vi gian ln v h c kh nng thao tng s k ton v lp bo co ti chnh gian ln bng cch khng ch kim sot m dng nh ang
hot ng tt. Mc d mc ri ro xy ra vic Ban Gim c khng ch kim sot mi n v l khc nhau, nhng ri ro ny c th tn ti trong tt c cc n v. Do vic
khng ch kim sot xy ra khng th on trc c nn y l loi ri ro c sai st trng yu do gian ln v do l ri ro ng k.
19. Cho d kim ton vin c nh gi khc nhau v ri ro xy ra vic Ban Gim c khng ch kim sot th kim ton vin vn phi thit k v thc hin cc th tc kim ton
:
(a) Kim tra tnh thch hp ca cc bt ton ghi s v cc iu chnh khc trong khi lp bo co ti chnh. Khi thit k v thc hin cc th tc kim tra, kim ton vin phi:
(i) Phng vn cc c nhn tham gia vo qu trnh lp bo co ti chnh v cc hot ng khng thch hp hoc bt thng lin quan n cc bt ton ghi s v cc iu
chnh khc;
(ii) La chn cc bt ton ghi s v cc iu chnh khc c thc hin vo cui k k ton; v
(iii) Cn nhc s cn thit phi kim tra cc bt ton ghi s v cc iu chnh khc trong sut k k ton (Tham chiu: on A41-A44).
(b) Sot xt cc c tnh k ton xem c s thin lch hay khng v nh gi xem cc tnh hung pht sinh s thin lch, nu c, c th hin ri ro c sai st trng yu do
gian ln hay khng. Trong khi sot xt, kim ton vin phi:
(i) nh gi xem cc xt on v quyt nh ca Ban Gim c trong vic thc hin cc c tnh k ton trong bo co ti chnh, k c khi tng xt on v quyt
nh l hp l, c du hiu v s thin lch ca Ban Gim c m c th cho thy s tn ti ca ri ro c sai st trng yu do gian ln hay khng. Nu c, kim ton
vin phi nh gi li ton b cc c tnh k ton ; v
(ii) Thc hin r sot hi t i vi cc nh gi v gi nh ca Ban Gim c lin quan n cc c tnh k ton trng yu c phn nh trong bo co ti chnh
nm trc (Tham chiu: on A45-A47).
(c) i vi cc giao dch quan trng pht sinh ngoi qu trnh kinh doanh bnh thng ca n v c kim ton, hoc c biu hin bt thng theo xt on ca kim ton
vin sau khi tm hiu v n v v mi trng kinh doanh ca n v v cc thng tin khc thu thp c trong qu trnh kim ton, kim ton vin phi nh gi xem
liu c l do kinh t ph hp cho cc giao dch hay khng. Nu khng c l do ph hp, kim ton vin phi xem xt xem cc giao dch ny c c dn xp lp bo
co ti chnh gian ln hoc che giu hnh vi bin th ti sn hay khng (Tham chiu: on A48).
20. x l cc ri ro c pht hin lin quan n vic Ban Gim c khng ch kim sot, kim ton vin phi xc nh xem c cn phi thc hin cc th tc kim ton khc
ngoi cc th tc nu trn hay khng (v d trong trng hp c ri ro xy ra vic Ban Gim c khng ch kim sot cha c tnh n trong qu trnh thc hin cc th tc
nhm tha mn cc yu cu nu ti on 32).
nh gi bng chng kim ton (Tham chiu: on A49)
21. Kim ton vin phi nh gi cc th tc phn tch c thc hin giai on cui cuc kim ton khi a ra kt lun tng th (nhm xc nh xem bo co ti chnh c nht qun
vi hiu bit ca kim ton vin v n v c kim ton hay khng) xem c du hiu cho thy c ri ro c sai st trng yu do gian ln m cha c pht hin trc hay
khng (Tham chiu: on A50).
22. Nu pht hin ra sai st, kim ton vin phi nh gi xem sai st c phi l biu hin ca gian ln hay khng. Nu c biu hin gian ln th kim ton vin phi nh gi tc
ng ca sai st n cc mt khc ca cuc kim ton, c bit l tin cy ca cc gii trnh ca Ban Gim c, v phi nhn thc c rng gian ln thng khng phi l c
bit (Tham chiu: on A51 Chun mc ny).
23. Nu pht hin ra sai st, bt k c trng yu hay khng, m kim ton vin c l do tin rng sai st xut pht t gian ln hoc c th xut pht t gian ln v c s tham gia
ca Ban Gim c (c bit l lnh o cp cao), th kim ton vin phi xem xt li nh gi ca mnh v ri ro c sai st trng yu do gian ln v nh hng ca sai st ti
ni dung, lch trnh, phm vi ca cc th tc kim ton x l ri ro nh gi. Khi xem xt li tin cy ca cc bng chng thu thp c trc , kim ton vin cng
phi cn nhc xem cc tnh hung hoc iu kin c biu hin hnh vi thng ng lin quan n cc nhn vin, Ban Gim c hoc cc bn th ba hay khng (Tham chiu: on
A52).
24. Khi kim ton vin khng nh rng bo co ti chnh c cha ng sai st trng yu, hoc khng th a ra kt lun c rng bo co ti chnh c cha ng sai st trng yu do
gian ln hay khng th kim ton vin phi nh gi cc tc ng i vi cuc kim ton (Tham chiu: on A53).
Kim ton vin khng th tip tc hp ng kim ton
25. Do kt qu ca mt sai st do gian ln hoc nghi ng c gian ln, nu gp phi tnh hung dn n yu cu xem xt li kh nng tip tc thc hin cng vic kim ton th kim
ton vin phi:
(a) Xc nh trch nhim ngh nghip v trch nhim php l p dng trong tnh hung , bao gm trch nhim phi bo co vi ngi ch nh thc hin cuc kim ton
hoc trong mt s trng hp, bo co vi cc c quan qun l c thm quyn;
(b) Cn nhc vic rt khi hp ng kim ton nu php lut hoc cc quy nh lin quan cho php;
(c) Nu rt khi hp ng th kim ton vin phi:
(i) Trao i vi cp qun l thch hp v Ban qun tr ca n v c kim ton v vic rt khi hp ng kim ton v l do rt khi hp ng kim ton; v
(ii) Xc nh trch nhim ngh nghip hoc trch nhim php l yu cu phi bo co vi ngi ch nh thc hin cuc kim ton hoc trong mt s trng hp, bo
co vi cc c quan qun l c thm quyn v vic kim ton vin rt khi hp ng kim ton v l do rt khi hp ng kim ton (Tham chiu: on A54-A57).
Gii trnh bng vn bn
26. Kim ton vin phi thu thp gii trnh bng vn bn ca Ban Gim c hoc/v Ban qun tr v vic:
(a) Ban Gim c hoc/v Ban qun tr tha nhn trch nhim thit k, thc hin v duy tr kim sot ni b nhm ngn nga v pht hin gian ln;
(b) Ban Gim c hoc/v Ban qun tr cung cp cho kim ton vin kt qu nh gi ca h v ri ro c th c sai st trng yu trong bo co ti chnh do gian ln;
(c) Ban Gim c hoc/v Ban qun tr cung cp cho kim ton vin cc thng tin m h bit v gian ln hoc nghi ng c gian ln nh hng n n v c kim ton,
lin quan n:
(i) Ban Gim c ;
(ii) Cc nhn vin gi vai tr quan trng trong kim sot ni b; hoc
(iii) Cc vn khc, trong trng hp hnh vi gian ln c th c nh hng trng yu n bo co ti chnh; v
(d) Ban Gim c hoc/v Ban qun tr cung cp cho kim ton vin cc thng tin m h bit v bt k co buc gian ln, hoc nghi ng gian ln no c nh hng n
bo co ti chnh ca n v c kim ton do cc nhn vin hin ang cng tc ti n v, cc nhn vin tng cng tc ti n v, cc chuyn gia phn tch, cc c
quan qun l hoc cc i tng khc thng bo (Tham chiu: on A58-A59).
Trao i vi Ban Gim c v Ban qun tr n v c kim ton
27. Nu kim ton vin xc nh c hnh vi gian ln hoc thu thp c thng tin cho thy c th c hnh vi gian ln th kim ton vin phi kp thi trao i cc vn ny vi cp
qun l ph hp ca n v nhm thng bo vi nhng ngi c trch nhim chnh trong vic ngn nga v pht hin gian ln v cc vn lin quan n trch nhim ca h
(Tham chiu: on A60).
28. Nu kim ton vin xc nh c hoc nghi ng rng hnh vi gian ln c lin quan n:
(a) Ban Gim c ;
(b) Cc nhn vin gi vai tr quan trng trong kim sot ni b; hoc
(c) Nhng ngi khc trong trng hp hnh vi gian ln dn n sai st trng yu trong bo co ti chnh
th kim ton vin phi kp thi trao i vn ny vi Ban qun tr, tr khi tt c thnh vin Ban qun tr u tham gia qun l v iu hnh n v c kim ton. Nu kim
ton vin nghi ng hnh vi gian ln c lin quan n Ban Gim c th kim ton vin phi trao i vn ny vi Ban qun tr v tho lun vi Ban qun tr v ni dung, lch
trnh v phm vi ca cc th tc kim ton cn thit hon tt cuc kim ton (Tham chiu: on A61-A63).
29. Kim ton vin phi trao i vi Ban qun tr v bt c vn no khc lin quan n hnh vi gian ln m kim ton vin nh gi l lin quan n trch nhim ca Ban qun tr
Trao i vi cc c quan qun l v c quan hnh php c lin quan
30. Nu xc nh c hnh vi gian ln hoc nghi ng c hnh vi gian ln th kim ton vin phi xc nh liu c trch nhim phi bo co v hnh vi gian ln hoc nghi ng c hnh
vi gian ln vi bn th ba ngoi n v hay khng. Mc d trch nhim bo mt thng tin ca khch hng c th khng cho php kim ton vin thc hin vic bo co
nhng trong mt s trng hp, trch nhim php l ca kim ton vin c th cao hn trch nhim bo mt (Tham chiu: on A65-A67).
Ti liu, h s kim ton
31. Kim ton vin phi lu trong h s kim ton cc ti liu sau
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th hin nhng hiu bit ca kim ton vin v n v c kim ton, mi trng hot ng ca n v v
kt qu nh gi ri ro c sai st trng yu theo Chun mc kim ton quc t s 315
[12]
:
(a) Cc quyt nh quan trng trong qu trnh tho lun ca nhm kim ton v kh nng bo co ti chnh ca n v c kim ton c sai st trng yu do gian ln; v
(b) Cc ri ro c sai st trng yu do gian ln c xc nh v nh gi cp bo co ti chnh v cp c s dn liu.
32. Kim ton vin phi lu trong h s kim ton cc ti liu sau th hin bin php x l ca kim ton vin i vi ri ro c sai st trng yu nh gi theo Chun mc kim
ton quc t s 330
[13]
:
(a) Bin php x l tng th i vi ri ro c sai st trng yu do gian ln nh gi cp bo co ti chnh v ni dung, lch trnh, phm vi cc th tc kim ton, v
mi lin h gia cc th tc vi cc ri ro c sai st trng yu nh gi do gian ln cp c s dn liu; v
(b) Kt qu ca cc th tc kim ton, k c cc th tc c thit lp nhm x l ri ro Ban Gim c khng ch kim sot.
33. Kim ton vin phi ghi chp v lu li trong h s kim ton cc thng tin v hnh vi gian ln trao i vi Ban Gim c, Ban qun tr, c quan qun l v cc i tng khc.
34. Khi kt lun rng gi nh ri ro c sai st trng yu do gian ln lin quan n vic ghi nhn doanh thu l khng ph hp vi thc t ca cuc kim ton, kim ton vin phi lu
trong h s kim ton cc c s dn n kt lun .
***
Hng dn p dng
c im ca gian ln (Tham chiu: on 3)
A1. Gian ln, d l vic lp bo co ti chnh gian ln hay bin th ti sn, u c lin quan n ng c hoc p lc phi thc hin hnh vi gian ln, c hi thc hin hnh vi
gian ln v vic hp l ho hnh . V d:
ng c hoc p lc phi thc hin hnh vi lp bo co ti chnh gian ln c th tn ti khi Ban Gim c phi chu p lc t bn ngoi hoc t bn trong n v, phi
t c mt mc tiu v li nhun hoc kt qu ti chnh nh d kin (v c th l khng thc t) nht l trong trng hp nu Ban Gim c khng t c cc mc
tiu ti chnh th s chu hu qu rt ln. Tng t nh vy, cc c nhn c th c mt ng c thc hin hnh vi bin th ti sn, v d v hon cnh kinh t kh khn;
C hi thc hin hnh vi gian ln c th tn ti khi mt c nhn cho rng c th khng ch kim sot ni b, v d v c nhn c mt v tr ng tin cy hoc bit r
v cc khim khuyt c th trong kim sot ni b;
Cc c nhn c th bin minh cho vic thc hin hnh vi gian ln. Mt s c nhn c thi , tnh cch hoc cc gi tr o c cho php h thc hin mt hnh vi gian
ln mt cch c . Tuy nhin, ngay c khi khng c cc iu kin nh vy th nhng c nhn trung thc cng c th thc hin hnh vi gian ln khi trong mi trng c
p lc mnh.
A2. Vic lp bo co ti chnh gian ln c lin quan n cc sai st c nh c b st s liu hoc thng tin thuyt minh ca bo co ti chnh la di ngi s dng bo
co ti chnh. Sai st c c th xut pht t ch nh ca Ban Gim c nhm iu chnh kt qu kinh doanh, lm ngi s dng bo co ti chnh hiu sai v tnh hnh hot
ng v kh nng sinh li ca n v. Vic iu chnh kt qu kinh doanh c th bt u t nhng hnh vi nh hoc nhng iu chnh khng thch hp i vi cc gi nh v
thay i cc xt on ca Ban Gim c. p lc v ng c c th lm tng mc ca cc hnh vi nu trn v dn n vic lp bo co ti chnh gian ln. V d, do p lc
phi t c cc k vng v th trng hoc mong mun ti a ha tin lng v thng da trn hiu qu hot ng, Ban Gim c c tm mi cch lp bo co ti chnh
gian ln bng cch lm cho bo co ti chnh b sai lch trng yu. Trong mt s n v, Ban Gim c c th c ng c ghi gim li nhun ng k nhm lm gim s thu
phi np hoc ghi co tng li nhun d vay vn ngn hng.
A3. Vic lp bo co ti chnh gian ln c th c thc hin thng qua cc hnh vi sau:
Xuyn tc, lm gi (bao gm c vic gi mo ch k), hoc sa i chng t, s k ton c cha ng cc ni dung, s liu c dng lp bo co ti chnh;
Lm sai lch hoc c khng trnh by trong bo co ti chnh cc s kin, giao dch, hoc cc thng tin quan trng khc;
C p dng sai cc nguyn tc k ton lin quan n cc s liu, s phn loi, cch thc trnh by hoc thuyt minh.
A4. Vic lp bo co ti chnh gian ln thng cng bao gm vic Ban Gim c khng ch cc kim sot m dng nh ang hot ng tt. Ban Gim c thng s dng cc
th on sau khng ch kim sot nhm thc hin hnh vi gian ln:
Lp cc bt ton khng, nht l vo thi im gn cui k k ton, iu chnh kt qu kinh doanh hoc t c cc mc ch khc;
iu chnh cc gi nh v thay i cc xt on dng c tnh s d ti khon mt cch bt hp l;
Khng ghi nhn, ghi nhn trc hoc tr hon vic ghi nhn vo bo co ti chnh cc s kin v giao dch pht sinh trong k bo co;
Che giu hoc khng trnh by cc s kin c th lm nh hng n cc khon mc c ghi nhn trong bo co ti chnh;
Dn xp cc nghip v kinh t phc tp nhm lm sai lch tnh hnh ti chnh hoc kt qu kinh doanh ca n v;
Sa i cc chng t v iu khon lin quan n cc giao dch ln v bt thng.
A5. Hnh vi bin th ti sn bao gm trm cp ti sn ca n v vi gi tr tng i nh v khng mang tnh trng yu v th phm thng l nhn vin trong n v. Tuy
nhin, hnh vi bin th ti sn cng c th do lnh o n v thc hin v h c nhiu kh nng ngy to hoc che giu hnh vi bin th theo nhng cch thc kh pht hin
c. Hnh vi bin th ti sn c th c thc hin theo nhiu cch khc nhau, nh:
Bin th cc khon thu (v d bin th cc khon phi thu thu c tin hoc chuyn cc khon phi thu b x l xa s sang ti khon c nhn ti ngn hng);
Ly cp ti sn vt cht hoc ti sn tr tu (v d ly cp hng tn kho s dng hoc bn, ly cp ph liu bn li, bn cc ti liu k thut cho i th cnh
tranh);
Lm cho n v phi thanh ton tin cho hng ha v dch v m n v khng nhn c (v d thanh ton cho nhng ngi bn khng c thc, thanh ton cho ngi
bn vi mc cao hn gi tr tht c nhn c hng hoa hng do chnh lch gi, thanh ton lng cho cc nhn vin khng c thc);
S dng ti sn ca n v cho c nhn (v d dng ti sn ca n v lm ti sn th chp cho khon vay c nhn hoc khon vay cho mt bn lin quan).
Hnh vi bin th ti sn thng i km vi vic gi mo chng t, ti liu nhm che giu s tht l cc ti sn b mt hoc c th chp m khng c php.
A6. Trch nhim ca kim ton vin c lin quan n gian ln khi kim ton cc n v hot ng trong lnh vc cng c th c quy nh trong cc vn bn php lut hoc cc
quy nh c lin quan p dng cho cc n v thuc lnh vc cng hoc c quy nh ring trong chc nng, nhim v ca kim ton vin. Do , trch nhim ca kim ton
vin khi kim ton cc n v thuc lnh vc cng c th khng ch gii hn trong vic xem xt cc ri ro c sai st trng yu trong bo co ti chnh m cn bao gm trch
nhim ln hn l xem xt ri ro c gian ln.
Thi hoi nghi ngh nghip (Tham chiu: on 12 - 14)
A7. Vic duy tr thi hoi nghi ngh nghip i hi kim ton vin phi lin tc t cu hi xem cc thng tin v bng chng kim ton thu c c du hiu ca sai st trng
yu do gian ln hay khng. Thi ny bao gm vic xem xt tin cy ca cc thng tin s c s dng lm bng chng kim ton v kim sot vic lp v duy tr cc
thng tin . Do c im ca gian ln, thi hoi nghi ngh nghip ca kim ton vin c bit quan trng khi xem xt ri ro c sai st trng yu do gian ln.
A8. Mc d kim ton vin hiu bit v s trung thc v chnh trc ca Ban Gim c v Ban qun tr ca n v c kim ton, nhng thi hoi nghi ngh nghip ca
kim ton vin vn c bit quan trng khi xem xt cc ri ro c sai st trng yu do gian ln bi v trong nhiu trng hp c th c thay i.
A9. Theo Chun mc kim ton quc t s 200, cc chun mc kim ton quc t khng yu cu kim ton vin phi xc minh tnh chn thc ca cc ti liu, v kim ton vin
cng khng c o to tr thnh chuyn gia v cng khng c coi l chuyn gia trong vic xc minh tnh chn thc ni trn.
[14]
Tuy nhin, khi kim ton vin xc
nh c cc vn lm kim ton vin tin rng mt ti liu c th khng chn thc hoc cc iu khon trong ti liu b chnh sa m khng c thng bo cho kim
ton vin, th c th iu tra thm bng cc th tc sau:
Xc nhn trc tip vi bn th ba;
S dng chuyn gia nh gi tnh chn thc ca ti liu .
Tho lun trong nhm kim ton (Tham chiu: on 15)
A10. Vic tho lun trong nhm kim ton v kh nng bo co ti chnh ca n v c kim ton c th c sai st trng yu do gian ln nhm:
To c hi cho cc thnh vin c nhiu kinh nghim trong nhm kim ton trao i quan im ca mnh v cc ni dung trong bo co ti chnh c kh nng c sai st
trng yu do gian ln v hnh thc sai st;
Gip cho kim ton vin c th xem xt bin php x l thch hp i vi kh nng bo co ti chnh c sai st trng yu do gian ln v xc nh thnh vin no trong
nhm s thc hin cc th tc kim ton no;
Cho php kim ton vin xc nh c cch thc trao i kt qu thc hin cc th tc kim ton trong nhm kim ton v cch thc x l cc co buc gian ln
m kim ton vin nhn c.
A11. Ni dung tho lun trong nhm kim ton c th bao gm:
Trao i kin gia cc thnh vin trong nhm kim ton v cc ni dung trong bo co ti chnh c kh nng c sai st trng yu do gian ln v hnh thc sai st,
cch thc Ban Gim c c th thc hin v che giu hnh vi lp bo co ti chnh gian ln v cch thc m ti sn ca n v c th b bin th;
Xem xt cc du hiu c s iu chnh kt qu kinh doanh v cc th on m Ban Gim c c th thc hin nhm iu chnh kt qu kinh doanh dn n vic lp bo
co ti chnh gian ln;
Xem xt cc yu t bn ngoi v bn trong c nh hng n n v c kim ton c th to ra ng c hoc p lc buc Ban Gim c hoc nhng i tng khc
phi thc hin hnh vi gian ln, to c hi thc hin hnh vi gian ln, v cho thy c vn ha hoc mi trng to iu kin cho Ban Gim c hoc cc i tng khc
c th hp l ha hnh vi gian ln;
Xem xt s gim st ca Ban Gim c i vi cc nhn vin thng tip cn vi tin hoc ti sn d b bin th;
Xem xt cc thay i bt thng hoc cha gii thch c trong hnh vi hoc li sng ca Ban Gim c hoc cc nhn vin m nhm kim ton lu ;
Nhn mnh tm quan trng ca vic duy tr thi ng n trong sut cuc kim ton i vi kh nng tn ti sai st trng yu do gian ln;
Xem xt cc tnh hung c th c kh nng tn ti gian ln;
Xem xt xem bng cch no b sung yu t m n v c kim ton khng th d on trc c vo ni dung, lch trnh v phm vi ca cc th tc kim ton
s c thc hin;
Xem xt v la chn cc th tc kim ton hiu qu x l kh nng tn ti sai st trng yu do gian ln trong cc bo co ti chnh ca n v c kim ton;
Xem xt cc co buc gian ln m kim ton vin nhn c;
Xem xt ri ro Ban Gim c khng ch kim sot.
Phng vn Ban Gim c
nh gi ca Ban Gim c v ri ro c sai st trng yu do gian ln (Tham chiu: on 17(a))
A12. Ban Gim c chu trch nhim v kim sot ni b v vic lp bo co ti chnh ca n v. V vy, kim ton vin cn phng vn Ban Gim c v nh gi ca Ban Gim
c v ri ro c gian ln v cc kim sot hin c ngn nga v pht hin ri ro c gian ln. Ni dung, phm vi v tn sut ca vic Ban Gim c nh gi ri ro v kim
sot c th khc nhau mi n v. Ti mt s n v, Ban Gim c c th thc hin nh gi chi tit hng nm hoc ngay trong qu trnh gim st lin tc. Ti mt s n
v khc, vic nh gi ca Ban Gim c c th khng c thc hin chi tit v vi tn sut tha hn. Ni dung, phm vi v tn sut thc hin vic nh gi ca Ban Gim
c gip kim ton vin hiu r hn v mi trng kim sot ca n v. V d vic Ban Gim c cha tin hnh nh gi ri ro c gian ln trong mt s trng hp c th
l biu hin cho thy Ban Gim c thiu quan tm n kim sot ni b.
A13. Ti mt s n v, c bit l cc n v nh, nh gi ca Ban Gim c c th tp trung vo cc ri ro nhn vin gian ln hoc bin th ti sn.
Quy trnh xc nh v x l ri ro c gian ln ca Ban Gim c (Tham chiu: on 17(b))
A14. Trng hp n v c kim ton c nhiu a im hot ng, quy trnh xc nh v x l ri ro c gian ln ca Ban Gim c c th bao gm cc cp gim st khc
nhau i vi cc a im hot ng, hoc cc b phn kinh doanh. Ban Gim c cng c th xc nh c cc a im hot ng v b phn kinh doanh c th m
c nhiu kh nng c gian ln hn.
Phng vn Ban Gim c v cc i tng khc trong n v (Tham chiu: on 18)
A15. Vic kim ton vin phng vn Ban Gim c c th cung cp nhng thng tin hu ch v cc ri ro c sai st trng yu trong cc bo co ti chnh xut pht t gian ln ca
nhn vin. Tuy nhin, vic phng vn Ban Gim c thng khng cung cp c cc thng tin hu ch v cc ri ro c sai st trng yu trong bo co ti chnh xut pht t
gian ln ca Ban Gim c. Vic phng vn cc i tng khc trong n v c th to cho h c hi cung cp thng tin cho kim ton vin m khng th trao i c bng
cch no khc.
A16. Cc i tng khc trong n v m kim ton vin c th tin hnh phng vn trc tip v vic c gian ln hoc nghi ng c gian ln, gm:
Nhn vin kinh doanh khng trc tip lin tham gia vo qu trnh lp bo co ti chnh;
Nhn vin thuc nhiu cp bc khc nhau;
Nhn vin tham gia vo vic trin khai, x l hoc ghi nhn cc giao dch phc tp hoc bt thng v nhng ngi chu trch nhim qun l hoc gim st cc nhn
vin ;
Nhn vin b phn php ch;
Cn b ph trch v nhn s;
Cn b ph trch vic x l cc co buc v gian ln.
A17. Ban Gim c thng c iu kin tt nht thc hin hnh vi gian ln. Do , khi nh gi cc phn hi ca Ban Gim c i vi cc cu hi phng vn ca kim ton
vin, vi thi hoi nghi ngh nghip, kim ton vin c th cn phi xc minh thm cc ni dung phn hi ca Ban Gim c t cc ngun thng tin khc.
Phng vn b phn kim ton ni b (Tham chiu: on 19)
A18. Chun mc kim ton quc t s 315 v 610 quy nh v hng dn v kim ton cc n v c b phn kim ton ni b.
[15]
thc hin cc quy nh v hng dn ca
cc chun mc kim ton ny v gian ln, kim ton vin c th phng vn v hot ng ca kim ton ni b, v d:
Cc th tc m kim ton vin ni b thc hin trong nm nhm pht hin gian ln;
Ban Gim c c cc bin php x l thch hp i vi cc pht hin t cc th tc trn hay khng.
Tm hiu v hot ng gim st ca Ban qun tr (Tham chiu: on 20)
A19. Ban qun tr ca mt n v c trch nhim gim st cc h thng ca n v qun l ri ro, kim sot ti chnh v tun th php lut. nhiu nc, cng tc qun tr
doanh nghip c thc hin rt tt v Ban qun tr ng vai tr tch cc trong vic gim st vic nh gi ri ro c gian ln v nh gi v kim sot ni b c lin quan ca
n v. Do trch nhim ca Ban qun tr v Ban Gim c c th khc nhau gia cc n v, kim ton vin phi hiu c trch nhim ca tng bn hiu v hot ng
gim st ca cc c nhn.
[16]
(on A1 - A8 Chun mc kim ton quc t s 260 hng dn i tng m kim ton vin phi trao i khi c cu qun tr ca n v khng
c xc nh r rng).
A20. Vic tm hiu v cng tc gim st ca Ban qun tr c th cung cp cho kim ton vin nhng hiu bit su sc v mc nhy cm ca n v i vi gian ln cp qun
l, s y v thch hp ca kim sot ni b i vi ri ro c gian ln, nng lc v tnh chnh trc ca Ban Gim c. Kim ton vin c th tm hiu vn ny di
nhiu hnh thc, nh tham d cc cuc hp hoc c bin bn ca cuc hp c lin quan v phng vn Ban qun tr.
A21. Trong mt s trng hp, khi ton b thnh vin Ban qun tr u tham gia vo Ban Gim c hoc trng hp mt n v c quy m nh ch c mt ch s hu va lm
cng vic qun l va lm cng vic gim st. Trong nhng trng hp ny, kim ton vin thng khng cn tm hiu v hot ng gim st ca Ban qun tr v hot ng
gim st khng tch bit vi hot ng qun l.
Xem xt cc thng tin khc (Tham chiu: on 23)
A22. Ngoi cc thng tin thu thp c t vic p dng cc th tc phn tch, cc thng tin khc thu thp c v n v v mi trng hot ng ca n v c th hu ch trong
vic xc nh ri ro c sai st trng yu do gian ln. Vic tho lun gia cc thnh vin nhm kim ton c th cung cp cc thng tin hu ch cho vic xc nh cc ri ro
ny. Ngoi ra, cc thng tin thu thp c t quy trnh chp nhn v duy tr quan h khch hng ca doanh nghip kim ton v nhng kinh nghim thu thp c t cc hp
ng dch v khc c thc hin cho n v, v d dch v sot xt bo co ti chnh gia k, c th s dng xc nh cc ri ro c sai st trng yu do gian ln,.
nh gi cc yu t dn n ri ro c gian ln (Tham chiu: on 24)
A23. Trn thc t, hnh vi gian ln thng c che du v rt kh pht hin. Tuy nhin, kim ton vin c th pht hin c cc s kin hoc tnh hung cho thy ng c, p
lc hoc c hi dn n gian ln (y l cc yu t dn n ri ro c gian ln). V d:
S cn thit phi p ng mong i ca bn th ba nhm thu c ngun ti tr vn c th to ra p lc thc hin hnh vi gian ln;
Chnh sch thng ln cho vic t c mc tiu li nhun khng thc t c th to ra ng c thc hin hnh vi gian ln;
Mi trng kim sot khng hiu qu c th to ra c hi thc hin hnh vi gian ln.
A24. Cc yu t dn n ri ro c gian ln kh c th phn loi theo mc quan trng. Tm quan trng ca cc yu t dn n ri ro c gian ln l rt khc nhau. Ti mt s n
v c th c mt s yu t ny nhng cc iu kin c th khng cho thy tn ti ri ro c sai st trng yu. Do , vic xc nh yu t dn n ri ro c gian ln c tn ti
hay khng v n c c xem xt khi nh gi ri ro bo co ti chnh c sai st trng yu do gian ln hay khng i hi kim ton vin phi thc hin cc xt on chuyn
mn.
A25. V d v cc yu t dn n ri ro c gian ln lin quan vic lp bo co ti chnh gian ln v vic bin th ti sn c trnh by trong Ph lc 1 ca Chun mc ny. Cc v
d ny minh ha cho cc yu t dn n ri ro c phn loi da trn ba iu kin thng gp khi c gian ln:
ng c hoc p lc dn n gian ln;
C hi dn n gian ln; v
Kh nng c th bin minh cho hnh vi gian ln.
Qua quan st, kim ton vin c th khng d dng pht hin cc yu t dn n ri ro phn nh thi bin minh cho hnh vi gian ln. Tuy nhin, kim ton vin vn c th
nhn thy c s tn ti ca cc yu t . Mc d cc yu t dn n ri ro c gian ln c nu trong Ph lc 1 bao gm mt lot cc tnh hung m kim ton vin c th
gp phi, cha phi l tt c cc yu t dn n ri ro c gian ln.
A26. Quy m, mc phc tp v hnh thc s hu ca n v c nh hng quan trng n vic xem xt cc yu t dn n ri ro c gian ln lin quan. V d, cc n v c quy
m ln thng c nhiu yu t hn ch cc hnh ng sai tri ca Ban Gim c, nh:
Ban qun tr thc hin cng tc gim st mt cch hiu qu;
C b phn kim ton ni b hot ng hiu qu;
C quy nh bng vn bn v quy tc o c v ch ti buc thc thi quy nh .
Ngoi ra, cc yu t dn n ri ro c gian ln khi xem xt theo cp tng b phn kinh doanh c th cung cp nhng hiu bit khc vi khi so snh vi cc yu t dn n
ri ro c gian ln thu thp c khi xem xt theo cp ton n v.
A27. i vi n v nh, mt s hoc ton b cc vn kim ton vin cn xem xt c th khng ph hp p dng hoc rt t lin quan. V d, mt n v nh c th khng
c vn bn quy nh v o c nhng n v vn c th xy dng vn ha doanh nghip, trong nhn mnh tm quan trng ca tnh chnh trc v o c ngh nghip
thng qua tuyn truyn ph bin v s gng mu ca Ban Gim c. Vic mt c nhn duy nht nm quyn qun l trong mt n v nh thng khng c ngha l c nhn
khng c s quan tm hp l i vi kim sot ni b v quy trnh lp v trnh by bo co ti chnh ca n v. Trong mt s n v, yu cu phi c s ph duyt ca
Ban Gim c c th lm gim bt s yu km trong kim sot v gim ri ro nhn vin gian ln. Tuy nhin, vic mt c nhn duy nht nm quyn qun l cng c th l
mt khim khuyt tim tng v kh nng Ban Gim c khng ch kim sot.
Xc nh v nh gi ri ro c sai st trng yu do gian ln
Ri ro c gian ln trong ghi nhn doanh thu (Tham chiu: on 26)
A28. Sai st trng yu do vic lp bo co ti chnh gian ln lin quan n ghi nhn doanh thu thng xut pht t vic ghi tng doanh thu thng qua vic, v d ghi nhn doanh
thu trc k hoc ghi nhn doanh thu khng. Sai st ny cng c th xut pht t vic ghi gim doanh thu thng qua vic, v d chuyn ghi nhn doanh thu sang k sau mt
cch khng thch hp.
A29. Trong mt s n v, ri ro c gian ln trong vic ghi nhn doanh thu c th cao hn so vi cc n v khc. V d ti cc t chc nim yt, khi hiu qu hot ng c
nh gi bng tng trng doanh thu hoc li nhun gia cc nm, Ban Gim c c th gp phi p lc hoc ng c dn n vic lp bo co ti chnh gian ln bng cch
ghi nhn doanh thu khng hp l. Tng t, nhng ri ro c gian ln v ghi nhn doanh thu c th c kh nng tn ti cao hn nu n v bn hng ch yu theo phng thc
thu tin mt.
A30. Kim ton vin c th loi tr gi nh v s tn ti ca ri ro c gian ln trong ghi nhn doanh thu. V d kim ton vin c th kt lun rng khng c ri ro c sai st trng
yu do gian ln lin quan n ghi nhn doanh thu khi n v ch c mt loi giao dch sinh doanh thu n gin duy nht, v d doanh thu cho thu bt ng sn t mt bt
ng sn cho thu duy nht.
Xc nh v nh gi ri ro c sai st trng yu do gian ln v tm hiu v cc kim sot c lin quan ca n v (Tham chiu: on 27)
A31. Ban Gim c n v c kim ton c th thc hin cc xt on v ni dung v phm vi cc kim sot m Ban Gim c la chn thc hin v ni dung, mc ri ro
m Ban Gim c la chn thc hin gi nh.
[17]
xc nh cc kim sot no cn thc hin ngn chn v pht hin ri ro, Ban Gim c cn xem xt cc ri ro bo
co ti chnh c th c sai st trng yu do gian ln. Khi xem xt vn ny, Ban Gim c c th kt lun rng vic thc hin v duy tr mt kim sot c th gim thiu
ri ro c sai st trng yu do gian ln l khng hiu qu v mt chi ph.
A32. Kim ton vin cn tm hiu v cc kim sot m Ban Gim c thit k, thc hin v duy tr ngn chn v pht hin gian ln. Trong qu trnh tm hiu, kim ton vin
c th bit c cc thng tin nh liu Ban Gim c c ch la chn chp nhn ri ro i km vi vic khng phn quyn hay khng. Thng tin thu thp c t vic tm
hiu ny c th gip kim ton vin xc nh cc yu t dn n ri ro c gian ln m c th nh hng n nh gi ca kim ton vin v ri ro bo co ti chnh c th
cha ng sai st trng yu do gian ln.
Bin php x l i vi ri ro c sai st trng yu do gian ln c nh gi
Bin php x l tng th (Tham chiu: on 28)
A33. Vic xc nh bin php x l tng th i vi ri ro c sai st trng yu do gian ln c nh gi thng bao gm vic xem xt cch thc nng cao thi hoi nghi
ngh nghip trong sut cuc kim ton, v d:
Nng cao s nhy bn trong vic la chn ni dung v phm vi ti liu kim tra i vi cc giao dch trng yu;
Nng cao nhn thc v s cn thit phi c y cc bng chng thch hp v cc gii thch hoc gii trnh ca Ban Gim c i vi cc vn trng yu.
Vic xc nh cc bin php nu trn cng bao gm vic xem xt mt cch bao qut hn ngoi cc th tc c th khc c lp k hoch; phm vi xem xt ny bao gm
cc vn quy nh ti on 29 v hng dn di y.
Phn cng v gim st nhn s (Tham chiu: on 29 (a))
A34. Kim ton vin c th x l ri ro c sai st trng yu do gian ln xc nh bng cc cch nh phn cng thm cc c nhn c k nng v kin thc chuyn mn (nh cc
chuyn gia t vn php lut v cng ngh thng tin), hoc bng cch phn cng thm cc c nhn c kinh nghim tham gia cuc kim ton.
A35. Mc gim st ty thuc vo nh gi ca kim ton vin v ri ro c sai st trng yu do gian ln cng nh nng lc chuyn mn ca nhm kim ton.
S dng cc yu t khng th d on trc khi la chn cc th tc kim ton (Tham chiu: on 29(c))
A36. Vic kt hp yu t khng th d on trc khi la chn ni dung, lch trnh v phm vi ca cc th tc kim ton s thc hin c ngha rt quan trng, do cc c nhn
trong n v c kim ton l nhng ngi nm r cc th tc thng thc hin trong cuc kim ton nn cng c nhiu kh nng che y gian ln trong vic lp v trnh
by bo co ti chnh. Cc yu t khng th d on trc c th c b sung bng cc cch nh:
Thc hin cc th nghim c bn i vi cc s d ti khon v cc c s dn liu c la chn m nu xt trn mc trng yu hoc ri ro th c th kim ton
vin s khng kim tra cc s d ti khon v c s dn liu ny;
iu chnh thi gian thc hin cc th tc kim ton khc vi d kin;
S dng cc phng php chn mu khc nhau;
Thc hin cc th tc kim ton ti cc a im khc nhau hoc ti cc a im khng c thng bo trc.
Th tc kim ton i vi ri ro c sai st trng yu do gian ln cp c s dn liu c nh gi (Tham chiu: on 30)
A37. Cc bin php kim ton i vi ri ro c sai st trng yu do gian ln cp c s dn liu c nh gi c th bao gm vic thay i ni dung, lch trnh v phm vi
ca cc th tc kim ton theo cc hnh thc sau y:
Ni dung ca cc th tc kim ton s thc hin c th cn thay i nhm thu thp cc bng chng kim ton ph hp v ng tin cy hn hoc thu thp thm cc
thng tin chng thc b sung. Vic ny c th nh hng n loi th tc kim ton v s kt hp gia cc loi th tc ny. V d:
o Vic quan st hoc kim tra thc t mt s ti sn c th tr nn quan trng hn hoc kim ton vin c th chn cch s dng cc k thut kim ton c my
tnh tr gip thu thp nhiu bng chng hn v cc d liu trong cc ti khon hoc cc ti liu (file) giao dch in t quan trng;
o Kim ton vin c th thit k cc th tc kim ton nhm thu thp thm cc thng tin chng thc. V d, nu kim ton vin xc nh c rng Ban Gim c
ang chu p lc t c mc tiu li nhun, c th c ri ro l Ban Gim c ang ghi nhn tha doanh thu bng cch k kt cc hp ng bn hng c iu
khon cho php ghi nhn doanh thu trc hoc pht hnh ha n bn hng trc khi giao hng. Trong trng hp ny, kim ton vin c th thit k cc xc nhn
c lp khng ch xc nhn s d m cn xc nhn chi tit v cc hp ng bn hng, bao gm ngy k, quyn tr li hng bn v iu khon giao hng. Ngoi ra,
b sung cho cc xc nhn c lp trn, kim ton vin c th phng vn cc nhn vin khng thuc phng ti chnh trong n v v bt k thay i no trong
cc hp ng bn hng v cc iu khon giao hng.
Lch trnh thc hin cc th nghim c bn c th cn iu chnh li. Kim ton vin c th xc nh rng vic thc hin th nghim c bn ti ngy hoc gn ngy kt
thc k bo co s hiu qu hn i vi nhng ri ro c sai st trng yu do gian ln c nh gi. Kim ton vin c th kt lun rng, do c sai st c hoc thao
tng c ch nh c nh gi, cc th tc kim ton suy rng kt lun kim ton t thi im gia k n thi im cui k s khng hiu qu. Ngc li, do
mt sai st c (nh sai st lin quan n vic ghi nhn doanh thu) c th xut pht t gia k, kim ton vin c th la chn p dng th nghim c bn i vi cc
giao dch pht sinh t trc trong k hoc i vi cc giao dch pht sinh trong ton b k bo co.
Phm vi cc th tc c p dng ty thuc vo nh gi ca kim ton vin i vi ri ro c sai st trng yu do gian ln. V d vic tng c mu hoc vic thc hin
cc th tc phn tch chi tit hn c th l cn thit. ng thi, cc k thut kim ton c my tnh tr gip c th cho php thc hin th nghim su hn v cc giao
dch v d liu in t. Cc k thut ny c th c s dng chn cc giao dch mu t cc file in t chnh, phn loi cc giao dch vi nhng c im c th,
hoc th nghim ton b tng th thay v kim tra chn mu.
A38. Nu kim ton vin pht hin ri ro c sai st trng yu do gian ln nh hng n s lng hng tn kho, vic kim tra s k ton hng tn kho ca n v c th gip xc
nh a im hoc cc khon mc cn lu c bit trong hoc sau khi kim k hng tn kho. Vic r sot ny c th dn n quyt nh thc hin quan st kim k hng
tn kho ti mt s a im nht nh khng c thng bo trc hoc thc hin kim k hng tn kho ti ton b cc a im vo cng mt thi im.
A39. Kim ton vin c th xc nh ri ro c sai st trng yu do gian ln nh hng n mt s ti khon v c s dn liu. Cc ti khon v c s dn liu ny c th bao gm:
nh gi ti sn, cc c tnh k ton lin quan n cc giao dch c th (nh cc giao dch mua li, ti c cu hoc thanh l mt b phn kinh doanh) v cc khon n quan
trng khc pht sinh (nh ngha v tr tin lng hu cho nhn vin, hoc ngha v khc phc nhim mi trng). Ri ro cng c th lin quan n nhng thay i ln
v cc gi nh lin quan n cc c tnh. Cc thng tin thu thp c thng qua vic tm hiu n v v mi trng hot ng ca n v c th gip kim ton vin nh
gi tnh hp l ca cc c tnh k ton v cc xt on, gi nh lm c s cho c tnh ca Ban Gim c. Vic xem xt li cc xt on v gi nh tng t ca Ban Gim
c p dng trong cc k trc cng c th gip kim ton vin hiu r hn v tnh hp l ca cc xt on v gi nh lm c s cho cc c tnh ca Ban Gim c.
A40. Ph lc 2 ca Chun mc ny cung cp v d v cc th tc kim ton c th p dng x l cc ri ro c sai st trng yu do gian ln c nh gi, bao gm cc th
tc v kt hp yu t khng th d on trc. Ph lc ny cng a ra v d v cc bin php x l ca ca kim ton vin i vi ri ro c sai st trng yu xut pht t
vic lp bo co ti chnh gian ln (k c vic lp bo co ti chnh gian ln do ghi nhn doanh thu) v t hnh vi bin th ti sn.
Th tc kim ton i vi cc ri ro lin quan n vic Ban Gim c khng ch kim sot
Bt ton ghi s v cc iu chnh khc (Tham chiu: on 32 (a))
A41. Sai st trng yu trong bo co ti chnh do gian ln thng lin quan n cc hnh vi thao tng quy trnh lp v trnh by bo co ti chnh bng cch thc hin cc bt ton
ghi s khng ph hp hoc khng c ph duyt. Vic ny c th din ra trong sut k hoc ti thi im cui k bo co, hoc bng vic Ban Gim c t iu chnh s
liu trong bo co ti chnh m cc iu chnh ny khng c phn nh trong s k ton, chng hn thng qua cc iu chnh hp nht v vic phn loi li.
A42. Kim ton vin cn xem xt cc ri ro c sai st trng yu lin quan n vic khng ch mt cch bt hp l kim sot i vi cc bt ton ghi s v cc quy trnh v cc
kim sot t ng c th gim bt ri ro v nhm ln do s sut nhng khng khc phc c ri ro do cc c nhn lm dng cc quy trnh t ng trn mt cch khng hp
l, v d, bng cch thay i cc gi tr c t ng nhp vo S Ci hoc vo h thng bo co ti chnh. Ngoi ra, khi s dng cng ngh thng tin chuyn ti thng tin
t ng, c th c rt t hoc khng c bng chng r rng v s can thip vo cc h thng thng tin.
A43. Khi xc nh v la chn cc bt ton ghi s v cc iu chnh khc kim tra v xc nh phng php thch hp kim tra c s ca cc khon mc la chn, kim
ton vin cn quan tm n cc vn sau:
nh gi ri ro c sai st trng yu do gian ln: S tn ti ca cc yu t dn n ri ro c gian ln v cc thng tin khc thu thp c t nh gi ca kim ton vin
v ri ro c sai st trng yu do gian ln c th gip kim ton vin xc nh cc loi bt ton ghi s c th v cc iu chnh khc tin hnh kim tra.
Cc kim sot c thc hin i vi cc bt ton ghi s v cc iu chnh khc: Cc kim sot hu hiu i vi vic lp v thc hin cc bt ton ghi s v cc iu
chnh khc c th lm gim mc th nghim c bn cn thit, vi iu kin l kim ton vin kim tra tnh hu hiu ca cc kim sot .
Quy trnh lp v trnh by bo co ti chnh ca n v v ni dung cc bng chng c th thu thp c: i vi nhiu n v, quy trnh x l giao dch kt hp cc
bc, cc th tc th cng v t ng. Tng t, vic x l bt ton ghi s v cc iu chnh khc c th bao gm cc th tc v kim sot c thc hin th cng v
t ng. Khi p dng cng ngh thng tin trong quy trnh lp v trnh by bo co ti chnh, cc bt ton ghi s v cc iu chnh khc c th ch tn ti di dng d
liu in t.
c im ca cc bt ton ghi s v iu chnh gian ln khc: Cc bt ton ghi s hoc cc iu chnh khng ph hp thng c cc c im nhn dng ring bit.
Cc c im ny c th bao gm cc bt ton (a) c thc hin cc ti khon khng ph hp, bt thng hoc t khi s dng, (b) c lp bi cc c nhn thng
khng lp cc bt ton ghi s, (c) c ghi nhn ti cui k hoc sau khi kha s m khng c hoc c rt t gii thch hoc din gii, (d) c lp trc hoc trong qu
trnh lp bo co ti chnh m khng c phn nh vo ti khon k ton hoc (e) c s tin l s lm trn hoc c s ui ng nht.
Ni dung v tnh phc tp ca cc ti khon: Cc bt ton ghi s hoc cc iu chnh khng thch hp c th c ghi vo cc ti khon (a) c cc giao dch c ni
dung phc tp v bt thng, (b) c cc c tnh quan trng v cc iu chnh cui k, (c) tng dn n sai st trong qu kh, (d) khng c i chiu kp thi hoc
c cc chnh lch cha c i chiu, (e) c cc giao dch ni b hoc (f) c lin quan n mt ri ro c sai st trng yu do gian ln c xc nh. Khi kim ton
cc n v c mt s a im kinh doanh hoc n v thnh vin, kim ton vin cn lu la chn cc bt ton ghi s t cc a im khc nhau.
Cc bt ton ghi s hoc cc iu chnh khc c x l khc vi cch gii quyt thng thng: Cc bt ton ghi s bt thng c th khng b kim sot nh cc bt
ton ghi s ghi nhn cc giao dch din ra thng xuyn nh doanh thu hng thng, cc khon mua sm v cc khon chi tiu tin mt.
A44. Kim ton vin cn s dng xt on chuyn mn khi xc nh ni dung, lch trnh, phm vi kim tra cc bt ton ghi s v cc iu chnh khc. Tuy nhin, on 32 (a)(ii)
quy nh kim ton vin phi la chn cc bt ton ghi s v cc iu chnh khc c thc hin ti thi im cui k bo co, do cc bt ton ghi s v cc iu chnh gian
ln khc gian ln thng c lp vo thi im ny. Ngoi ra, on 32 (a)(iii) yu cu kim ton vin xem xt s cn thit phi thc hin kim tra cc bt ton ghi s v cc
iu chnh khc trong sut k bo co, v cc sai st trng yu trong bo co ti chnh do gian ln c th pht sinh trong sut k v gian ln c th c che giu tinh vi.
Cc c tnh k ton (Tham chiu: on 32 (b))
A45. Khi lp v trnh by bo co ti chnh, Ban Gim c phi thc hin mt s xt on hoc gi nh nh hng n cc c tnh k ton quan trng v lin tc gim st tnh
hp l ca cc c tnh . Vic lp bo co ti chnh gian ln thng c thc hin bng nhng sai st c ch nh trong c tnh k ton. iu ny c th t c thng
qua vic, v d, ghi nhn thiu hoc tha ton b hoc mt phn cc khon d phng hoc cc khon mc thuc vn ch s hu theo cng mt hng nhm to ra li nhun
tng trng u n trong hai hay nhiu k k ton hoc t c mc li nhun d kin, lm cho ngi s dng bo co ti chnh nhn thc khng ng v tnh hnh hot
ng v kh nng sinh li ca n v.
A46. Mc ch ca vic xem xt li cc xt on v gi nh lin quan n cc c tnh k ton quan trng ca Ban Gim c trong bo co ti chnh nm trc l xc nh liu
c tn ti du hiu cho thy s thin lch ca Ban Gim c hay khng. Vic xem xt ny khng nhm nh gi cc xt on chuyn mn m kim ton vin a ra trong
nm trc da trn cc thng tin c sn ti thi im .
A47. Chun mc kim ton quc t s 540 cng yu cu kim ton vin phi xem xt li cc xt on v gi nh lin quan n cc c tnh k ton quan trng ca Ban Gim c
trong bo co ti chnh nm trc.
[18]
Vic xem xt ny c thc hin nh mt th tc nh gi ri ro nhm thu thp thng tin v tnh hu hiu ca quy trnh thc hin c
tnh ca Ban Gim c trong k trc, thu thp bng chng kim ton v kt qu c tnh hoc c tnh li (nu cn) cc c tnh k ton trong k trc c lin quan n cc
c tnh k ton trong k hin ti v thu thp bng chng kim ton v cc vn nh kh nng khng chc chn ca cc c tnh cn phi thuyt minh trong bo co ti
chnh. Vic xem xt li cc xt on v gi nh ca Ban Gim c xc nh s thin lch c kh nng phn nh ri ro c sai st trng yu do gian ln theo quy nh ca
Chun mc ny c th c thc hin kt hp vi vic xem xt theo quy nh ca Chun mc kim ton quc t s 540.
L do kinh t ca cc giao dch quan trng (Tham chiu: on 32 (c))
A48. Cc du hiu cho thy cc giao dch quan trng khng thuc qu trnh hot ng thng thng ca n v hoc cc nghip v bt thng c th c thc hin lp bo
co ti chnh gian ln hoc che du vic bin th ti sn, gm:
Hnh thc ca cc giao dch qu phc tp (v d, giao dch lin quan n nhiu n v trong mt tp on phi lp bo co ti chnh hp nht hoc nhiu bn th ba
khng phi l bn lin quan);
Ban Gim c khng tho lun vi Ban qun tr ca n v v ni dung, phng php k ton cc giao dch v khng c y chng t, s sch lin quan;
Ban Gim c nhn mnh vo yu cu hch ton k ton c th hn l vo ni dung kinh t ca giao dch ;
Cc giao dch vi cc bn lin quan khng c hp nht, bao gm cc n v c mc ch c bit, cha c Ban qun tr n v r sot v ph duyt thch hp;
Cc giao dch vi cc bn lin quan cha c xc nh trc y hoc cc bn khng c tim lc hoc kh nng ti chnh thc hin giao dch nu khng c s h
tr ca n v c kim ton.
nh gi bng chng kim ton (Tham chiu: on 34-37)
A49. Chun mc kim ton quc t s 330 yu cu kim ton vin phi xem xt liu cc nh gi v ri ro c sai st trng yu cp c s dn liu c cn thch hp hay
khng, trn c s cc th tc kim ton thc hin v cc bng chng thu thp.
[19]
Mc d vic xem xt ny ch yu mang tnh nh tnh da trn xt on ca kim
ton vin nhng c th gip kim ton vin hiu r hn v ri ro c sai st trng yu do gian ln v xc nh s cn thit phi thc hin cc th tc kim ton b sung hoc
cc th tc kim ton khc. Ph lc 3 ca Chun mc ny a ra cc v d v cc trng hp c th cho thy kh nng gian ln.
Th tc phn tch c thc hin cui cuc kim ton khi hnh thnh kt lun tng th (Tham chiu: on 34)
A50. Kim ton vin cn s dng xt on chuyn mn xc nh xu hng v cc quan h c th c th l du hiu ca ri ro c sai st trng yu do gian ln, c bit l cc
mi quan h bt thng lin quan n doanh thu v thu nhp ti thi im cui nm nh: cc khon thu nhp ln khng c ni dung r rng c ghi nhn gn cui k bo
co hoc cc giao dch bt thng; hoc thu nhp khng ph hp vi xu hng lu chuyn tin t t hot ng kinh doanh.
Xem xt cc sai st c xc nh (Tham chiu: on 35-37)
A51. Gian ln thng khng pht sinh ring l v gian ln thng lin quan n ng c, p lc hay c hi thc hin gian ln hoc s bin minh cho hnh vi gian ln. Theo ,
cc sai st, v d s lng ln cc sai st ti mt a im c th mc d mc nh hng ly k l khng trng yu, nhng vn c th cho thy s tn ti ca ri ro c sai
st trng yu do gian ln.
A52. Ty tng trng hp m ngha ca gian ln c xc nh c th khc nhau. V d, mt hnh vi gian ln khng ng k c th tr nn ng k nu gian ln lin quan
n ban qun l cp cao. Trng hp ny, kim ton vin c th phi xem xt li tin cy ca bng chng thu thp, do c nghi ng v tnh y , trung thc ca cc gii
trnh v v tnh xc thc ca chng t, ti liu k ton hoc c th c s thng ng gia nhn vin vi Ban Gim c hoc bn th ba.
[20]
v s 700
[21]
quy nh v hng dn cch nh gi, x l cc sai st v nh hng ca cc sai st ny i vi kin ca kim ton
vin trong bo co kim ton.
Kim ton vin khng th tip tc thc hin hp ng kim ton (Tham chiu: on 38)
A54. V d v cc trng hp hn hu c th pht sinh v c th lm cho kim ton vin phi cn nhc kh nng tip tc thc hin hp ng kim ton, gm:
n v khng thc hin bin php ph hp x l gian ln m kim ton vin cho l cn thit trong hon cnh c th, k c khi cc gian ln ny khng nh hng
trng yu n bo co ti chnh;
Vic kim ton vin xem xt ri ro c sai st trng yu do gian ln v kt qu ca cc th nghim kim ton cho thy c ri ro ng k c sai st do gian ln m sai st
ny l trng yu v lan ta; hoc
Kim ton vin lo ngi v nng lc hoc tnh chnh trc ca Ban Gim c hoc Ban qun tr n v.
A55. Do nhiu tnh hung c th pht sinh nn ny khng th xc nh khi no vic rt khi hp ng kim ton l ph hp. Mt s yu t lm cho kim ton vin phi cn nhc
rt khi hp ng kim ton l khi thnh vin Ban Gim c hoc Ban qun tr n v c kim ton c lin quan n gian ln (c th nh hng n tin cy ca cc gii
trnh ca Ban Gim c) v cc nh hng i vi kim ton vin nu tip tc thc hin hp ng kim ton.
A56. Kim ton vin c trch nhim ngh nghip v trch nhim php l trong trng hp khng th tip tc thc hin hp ng kim ton v trch nhim ny c th khc nhau
i vi tng quc gia. V d ti mt s nc, kim ton vin c th c quyn hoc c yu cu bo co cho ngi ch nh kim ton hoc trong mt s trng hp, vi c
quan c thm quyn. Do tnh cht c bit ca hon cnh v s cn thit phi xem xt cc quy nh ca php lut, kim ton vin c th xin kin ca chuyn gia t vn
php lut khi quyt nh rt khi mt hp ng kim ton v khi xc nh cc hnh ng thch hp, bao gm kh nng bo co cho cc c ng, c quan qun l v cc bn
khc.
[22]
A57. Trong nhiu trng hp, khi kim ton cc n v hot ng trong lnh vc cng, kim ton vin khng c rt khi hp ng kim ton theo quy nh ca php lut hoc
p ng li ch ca cng chng.
Gii trnh bng vn bn (Tham chiu: on 39)
[23]
quy nh v hng dn v vic thu thp cc gii trnh thch hp t Ban Gim c hoc Ban qun tr, trong qu trnh kim ton.
Ngoi vic xc nhn hon thnh trch nhim ca mnh trong vic lp v trnh by bo co ti chnh, Ban Gim c hoc Ban qun tr phi tha nhn trch nhim ca mnh
i vi vic thit lp, thc hin v duy tr kim sot ni b nhm ngn chn v pht hin gian ln, bt k quy m ca n v th no.
A59. Do bn cht ca gian ln v nhng kh khn m kim ton vin gp phi trong vic pht hin cc sai st trng yu trong bo co ti chnh do gian ln, kim ton vin cn
phi thu thp c gii trnh bng vn bn t Ban Gim c hoc Ban qun tr xc nhn rng h cung cp cho kim ton vin:
(a) Kt qu nh gi ca Ban Gim c v ri ro bo co ti chnh c sai st trng yu do gian ln;
(b) S nhn bit ca Ban Gim c hoc Ban qun tr v nhng gian ln thc t xy ra, nghi ng hoc co buc gian ln c nh hng n n v.
Trao i vi Ban Gim c v Ban qun tr
Trao i vi Ban Gim c (Tham chiu: on 40)
A60. Khi thu thp c bng chng v s tn ti hoc c th tn ti gian ln, kim ton vin cn trao i ngay vi cp qun l thch hp ca n v c kim ton, k c khi
vn pht hin c c th c coi l khng c nh hng ng k (v d, vic bin th ti sn c gi tr nh ca mt nhn vin cp thp trong n v). Vic xc nh cp
qun l thch hp ca n v trao i ty thuc vo xt on chuyn mn ca kim ton vin v chu nh hng bi cc yu t nh kh nng thng ng, ni dung v tm
quan trng ca gian ln. Thng thng, cp qun l thch hp ca n v phi cao hn t nht mt cp so vi nhng ngi c lin quan n gian ln.
Trao i vi Ban qun tr (Tham chiu: on 41)
A61. Kim ton vin c th trao i vi Ban qun tr bng li hoc bng vn bn. Chun mc kim ton quc t s 260 xc nh cc yu t m kim ton vin cn xem xt
quyt nh cn trao i bng li hay bng vn bn.
[24]
Do ni dung v nhy cm ca gian ln c lin quan n ban qun l cp cao, hoc gian ln dn n sai st trng yu
trong bo co ti chnh, kim ton vin cn bo co cc vn trn mt cch kp thi v c th xem xt s cn thit phi bo co bng vn bn.
A62. Trong mt s trng hp, kim ton vin c th thy cn trao i vi Ban qun tr mc d gian ln c pht hin ch lin quan n cc nhn vin m khng phi l Ban
Gim c v khng dn n sai st trng yu. Tng t, Ban qun tr c th mong mun c thng bo v nhng trng hp . Quy trnh trao i ny s c thc hin
hiu qu nu kim ton vin v Ban qun tr thng nht ngay trong giai on u ca cuc kim ton v ni dung v phm vi trao i ca kim ton vin i vi vn
lin quan n gian ln.
A63. Trng hp c nghi ng v tnh chnh trc hay tnh trung thc ca Ban Gim c hoc Ban qun tr, th kim ton vin cn cn nhc vic xin kin ca chuyn gia t vn
php lut xc nh bin php thch hp.
Cc vn khc lin quan n gian ln (Tham chiu: on 42)
A64. Cc vn khc lin quan n gian ln cn c tho lun vi Ban qun tr ca n v c th bao gm:
Lo ngi v ni dung, phm vi v tn sut thc hin nh gi ca Ban Gim c i vi cc kim sot ang c thc hin ngn chn v pht hin gian ln v i vi
ri ro lm cho bo co ti chnh c th b sai st;
Ban Gim c khng khc phc c cc khim khuyt trng yu c pht hin trong kim sot ni b, hoc khng x l c mt cch thch hp i vi cc
gian ln c pht hin;
nh gi ca kim ton vin v mi trng kim sot ca n v, bao gm cc nghi ng v nng lc v tnh chnh trc ca Ban Gim c;
Cc hnh ng ca Ban Gim c c th cho thy vic lp bo co ti chnh gian ln, nh vic Ban Gim c la chn v p dng cc chnh sch k ton c th cho
thy mc ch ca Ban Gim c l iu chnh kt qu kinh doanh lm cho ngi s dng bo co ti chnh hiu khng ng v tnh hnh hot ng v kh nng sinh
li ca n v;
Cc lo ngi v tnh thch hp v tnh y ca vic ph duyt cc nghip v bt thng ca n v.
Thng bo vi cc c quan qun l v c quan php lut c lin quan (Tham chiu: on 43)
A65. Trch nhim ngh nghip ca kim ton vin v bo mt thng tin ca khch hng c th khng cho php kim ton vin bo co nhng gian ln cho cc bn khng phi l
khch hng. Tuy nhin, trch nhim php l ca kim ton vin tng nc li khc nhau v trong mt s trng hp nht nh, trch nhim php l ca kim ton vin c
th cao hn trch nhim bo mt . mt s nc, kim ton vin ca mt t chc ti chnh c trch nhim php l phi bo co vic xy ra gian ln vi cc c quan c
thm quyn gim st. mt s nc, kim ton vin cng c ngha v bo co vi c quan c thm quyn v cc sai st trong trng hp Ban Gim c va Ban qun tr
khng c bin php x l thch hp.
A66. Ty theo tng trng hp, kim ton vin c th phi xin kin ca chuyn gia t vn php lut xc nh hnh ng cn thit m bo chc chn v cc bin php cn
thit bo v li ch cng chng trc nh hng ca cc gian ln pht hin.
A67. Trong lnh vc cng, ty theo yu cu ca php lut hoc cc quy nh c lin quan, kim ton vin c th phi bo co v gian ln, cho d gian ln c pht hin trong
hay ngoi qu trnh kim ton.
Ph lc 1
(Tham chiu: on A25)
V D V CC YU T DN N RI RO C GIAN LN
Ph lc ny a ra cc v d v cc yu t dn n ri ro c gian ln m kim ton vin thng gp trong thc t. Cc v d ny c trnh by theo hai loi gian ln (lp bo co ti
chnh gian ln v bin th ti sn) m kim ton vin xem xt. i vi mi loi gian ln, cc yu t dn n ri ro c gian ln c phn loi c th hn da trn ba iu kin thng
tn ti khi c sai st trng yu do gian ln, gm: (a) ng c hoc p lc, (b) c hi v (c) thi hoc s bin minh cho hnh ng gian ln. Ngoi cc yu t dn n ri ro nu ra
trong cc v d sau, kim ton vin c th xc nh c thm cc yu t khc dn n ri ro. Khng phi ton b cc v d ny u ph hp vi tt c cc tnh hung, v mt s v d
c th c ngha khc nhau ty theo quy m, c im s hu hoc tnh hnh thc t ti cc n v. ng thi, th t cc v d v cc yu t dn n ri ro c gian ln c trnh by
khng nhm phn nh tm quan trng hay tn sut pht sinh ca cc yu t .
V d v cc yu t dn n ri ro c gian ln lin quan n sai st pht sinh t vic lp bo co ti chnh gian ln
ng c hoc p lc
S n nh ti chnh hay kh nng sinh li b nh hng bi tnh hnh kinh t, ngnh ngh kinh doanh hay iu kin hot ng ca n v, v d:
Mc cnh tranh cao hay th trng bo ha, km theo li nhun suy gim;
D b tc ng trc nhng thay i nhanh chng, nh nhng thay i v cng ngh, sn phm b li thi hoc s thay i li sut;
Nhu cu ca khch hng suy gim ng k v s doanh nghip tht bi trong ngnh hoc trong nn kinh t ngy cng tng;
L t hot ng kinh doanh dn n nguy c ph sn, tch bin ti sn hoc xit n;
Lin tc pht sinh lung tin m t hot ng kinh doanh hoc khng c kh nng to ra lung tin t hot ng kinh doanh trong khi vn bo co li v tng trng;
Tng trng nhanh hoc c t sut li nhun bt thng, c bit l khi so snh vi cc cng ty cng ngnh ngh;
Pht sinh cc quy nh mi v k ton, lut hoc cc quy nh mi.
p lc cao i vi Ban Gim c nhm p ng cc yu cu hoc k vng ca cc bn th ba do:
T sut li nhun hay k vng v xu th ca cc chuyn gia phn tch u t, cc t chc u t, cc ch n quan trng, hoc cc bn c lp khc (c bit l cc k vng qu
mc hoc phi thc t), bao gm nhng k vng ca Ban Gim c trong cc thng co bo ch hoc cc thng tin qu lc quan trong bo co thng nin;
Nhu cu huy ng thm cc ngun ti tr di hnh thc cho vay hoc gp vn nhm duy tr kh nng cnh tranh, bao gm vic ti tr cho cc d n nghin cu v pht trin
hoc cc khon chi u t ln;
n v sp p ng cc yu cu nim yt hoc cc yu cu thanh ton n hoc cc yu cu ca cc hp ng n khc;
nh hng bt li ca vic bo co kt qu ti chnh khng tt i vi cc giao dch ln ang trong qu trnh thng lng nh hp nht kinh doanh hoc u thu.
Cc thng tin cho thy tnh hnh ti chnh c nhn ca Ban Gim c hoc Ban qun tr b nh hng bi kt qu hot ng ca doanh nghip do:
Cc li ch ti chnh ln trong n v;
Phn ln cc khon thu nhp ca Ban Gim c v Ban qun tr (nh tin thng, quyn mua chng khon v cc tha thun thanh ton theo mc li nhun) l cha chc chn
v ph thuc vo vic t c cc mc tiu v gi chng khon, kt qu kinh doanh, tnh hnh ti chnh hoc lung tin
[25]
;
Bo lnh c nhn v cc khon n ca n v.
p lc cao i vi Ban Gim c hoc cn b iu hnh t c cc mc tiu ti chnh m Ban qun tr t ra, bao gm cc chnh sch khen thng theo doanh thu hay t sut li
nhun.
Cc c hi
c im ca ngnh hay cc hot ng ca n v c th to ra c hi cho gian ln trong bo co ti chnh, v d:
Cc giao dch quan trng vi bn lin quan nm ngoi qu trnh kinh doanh thng thng hoc vi cc n v lin quan cha c kim ton hoc c doanh nghip kim ton
khc kim ton;
Tim lc ti chnh mnh chim u th vt tri trong mt ngnh nht nh cho php n v c th p t cc iu kin i vi nh cung cp hoc khch hng, c th dn n cc
giao dch khng hp l hoc giao dch bt thng;
Ti sn, n phi tr, doanh thu, hoc chi ph c xc nh da trn nhng c tnh k ton quan trng lin quan n nhng xt on ch quan hoc cc yu t khng chc chn
khc;
Cc giao dch ln, bt thng hoc rt phc tp, c bit l cc giao dch pht sinh gn thi im kt thc k k ton t ra cu hi kh v cht lng hn hnh thc;
Nhng hot ng quan trng c t chc hoc c thc hin gia cc nc c mi trng v vn ha kinh doanh khc nhau;
S dng cc n v kinh doanh trung gian nhng khng c l do r rng;
M ti khon ngn hng ln, thnh lp cng ty con hoc chi nhnh nhng nc c u i v thu nhng khng c l do r rng.
Vic gim st ca Ban Gim c khng hiu qu do nhng nguyn nhn sau:
S c quyn trong qun l ca mt ngi hoc mt nhm ngi m khng c nhng th tc kim sot hp l;
Hot ng gim st ca Ban qun tr i vi quy trnh lp bo co ti chnh v kim sot ni b km hiu qu.
C cu t chc phc tp hoc khng n nh, c th hin nh sau:
Kh khn trong vic xc nh t chc hoc c nhn c quyn kim sot trong n v;
C cu t chc qu phc tp, trong c nhng php nhn hoc nhng cp qun l bt thng;
Thay i thng xuyn Ban qun tr, Ban Gim c hoc chuyn gia t vn php lut.
Kim sot ni b km hiu qu do nhng nguyn nhn sau:
Thiu s gim st i vi cc kim sot bao gm kim sot t ng v kim sot bo co ti chnh gia nin (khi cn bo co vi nhng n v bn ngoi);
Thay i thng xuyn hoc tuyn dng khng hiu qu nhn vin k ton, nhn vin kim ton ni b hoc nhn vin cng ngh thng tin;
H thng k ton v h thng thng tin khng hiu qu, k c cc trng hp c khim khuyt ln trong kim sot ni b.
Thi hoc s bin minh cho hnh ng gian ln
Cp qun l truyn t, thc hin, h tr hoc yu cu thc hin vn ho doanh nghip hoc chun mc o c ngh nghip khng ph hp v khng hiu qu;
Thnh vin Ban Gim c khng c chuyn mn nghip v v ti chnh nhng can thip hoc p t qu mc trong vic la chn chnh sch k ton hoc xc nh nhng c
tnh k ton quan trng;
c tin s vi phm php lut v chng khon hoc php lut v cc quy nh khc, hoc n v b khiu kin, hoc Ban qun tr, Ban Gim c b co buc gian ln hoc vi
phm php lut v cc quy nh;
Ban Gim c quan tm qu mc ti vic duy tr hoc tng gi c phiu hoc xu hng thu nhp ca doanh nghip;
Ban Gim c cam kt vi cc chuyn gia phn tch, cc ch n v bn th ba s t c nhng mc d bo qu cao hoc khng thc t;
Ban Gim c khng th kp thi sa cha cc khim khuyt nghim trng c xc nh trong kim sot ni b;
Ban Gim c trong vic s dng cc bin php khng ph hp lm gim li nhun bo co v cc l do lin quan n thu;
Mu thun trong ni b Ban Gim c;
Gim c ng thi l ch s hu khng tch bit giao dch c nhn vi giao dch ca doanh nghip;
Tranh chp gia cc c ng trong mt n v c t c ng kim sot;
Ban Gim c lin tc c gng bin minh cho cc phng php k ton khng ph hp da trn mc trng yu;
Cng thng trong mi quan h gia Ban Gim c vi kim ton vin hin ti hoc kim ton vin tin nhim, th hin qua cc tnh hung sau:
Mu thun thng xuyn vi kim ton vin hin ti hoc kim ton vin tin nhim v vn k ton, kim ton, hoc bo co;
C nhng yu cu bt hp l i vi kim ton vin, v d nh thc p khng thc t v thi gian hon thnh cuc kim ton hoc vic pht hnh bo co kim ton;
Hn ch i vi kim ton vin nh hn ch quyn tip cn nhn vin, tip cn thng tin hoc kh nng trao i c hiu qu vi Ban qun tr n v;
Ban Gim c c hnh vi khng ch kim ton vin, hn ch phm vi kim ton, vic la chn hoc tip xc vi nhn vin c phn cng tham gia hoc t vn cho cuc
kim ton.
V d v cc yu t dn n ri ro lin quan n sai st do bin th ti sn
Cc yu t dn n ri ro lin quan n sai st do bin th ti sn cng c phn loi theo ba iu kin thng tn ti khi c gian ln: ng c hoc p lc, c hi, thi hoc s
bin minh cho hnh ng gian ln. Mt s yu t dn n ri ro pht sinh t vic lp bo co ti chnh gian ln cng c th hin hu khi sai st pht sinh do hnh vi bin th ti sn. V
d, s gim st khng hiu qu ca Ban Gim c v cc khim khuyt khc trong kim sot ni b c th l yu t dn n ri ro khi sai st pht sinh do bo co ti chnh gian ln
hoc cng c th l do bin th ti sn. Sau y l nhng v d v cc yu t dn n ri ro lin quan n sai st do bin th ti sn.
ng c hoc p lc
Ban Gim c hoc nhn vin c th chu p lc t cc ngha v ti chnh c nhn khi h tip cn vi tin mt hoc nhng ti sn d b trm cp khc khin h bin th cc ti sn ny.
Khi xut hin quan h tiu cc gia n v vi nhn vin c quyn tip cn vi tin mt hoc ti sn khc d b trm cp khin h c ng c bin th ti sn. V d, mi quan h
tiu cc c th pht sinh t nhng tnh hung sau:
Bit r hoc on trc s b buc thi vic;
Nhng thay i gn y hoc d kin thay i v k hoch lng, thng cho nhn vin;
S thng chc, mc lng thng, hoc nhng chnh sch khen thng khc khng c nh mong mun.
C hi
Mt s c im hoc hon cnh nht nh c th lm tng nguy c bin th ti sn. V d c hi bin th ti sn tng ln trong nhng tnh hung sau:
Nm gi hoc x l mt s tin ln;
Hng tn kho kch thc nh, gi tr cao v c nhu cu cao trn th trng;
Ti sn d chuyn i thnh tin mt nh tri phiu v danh, kim cng, chip my tnh;
Ti sn c nh c kch thc nh, d bn ra th trng, hoc thiu c s nhn dng ch s hu.
Kim sot ni b km hiu qu i vi ti sn c th lm gia tng kh nng bin th ti sn, v d nh cc tnh hung sau:
Phn cng nhim v khng r rng hoc nhim v kim tra c lp khng y ;
Gim st khng y i vi cc khon chi ph ca ban qun l cp cao, nh chi ph i li hoc cc chi ph khc;
Thiu s gim st ca i vi nhng nhn vin chu trch nhim v ti sn, nht l nhng a bn xa xi;
Khng thm tra cn thn l lch nhng ngi ng tuyn vo cc v tr nhn vin phi tip cn vi ti sn;
H s ti sn khng c lu gi y ;
Vic y quyn v ph duyt cc giao dch khng y (v d, mua sm hng ha);
Thiu bin php bo v i vi tin mt, ti sn u t, hng tn kho, ti sn c nh;
Vic kim k v i chiu ti sn khng y v kp thi;
H s, chng t giao dch khng c lu gi y , kp thi v ph hp, v d ghi chp v cc hng ha b tr li;
Khng p dng ngh php bt buc i vi nhng nhn vin thc hin cc chc nng kim sot chnh;
Ban Gim c khng hiu r v cng ngh thng tin khin cho nhn vin cng ngh thng tin d c c hi bin th;
Kim sot thiu hiu qu vic truy cp vo cc h s trn my tnh, bao gm kim sot v sot xt nht k truy cp vo h thng my tnh.
Thi hoc s bin minh cho hnh ng gian ln
Coi nh s cn thit phi gim st hoc gim thiu nguy c bin th ti sn;
Coi nh kim sot ni b i vi nguy c bin th ti sn do hnh vi khng ch kim sot hoc khng c bin php khc phc cc khim khuyt xc nh trong kim sot ni
b;
Nhng hnh vi cho thy s khng hi lng hoc bt mn vi n v hoc cch i x vi nhn vin ca n v;
Thay i hnh vi hoc li sng c th cho thy c hnh vi bin th ti sn;
D dng b qua nhng v n cp vt.
Ph lc 2
(Tham chiu: on A40)
V D V NHNG TH TC KIM TON I VI RI RO C SAI ST TRNG YU DO GIAN LN C NH GI
Ph lc ny a ra cc v d v nhng th tc kim ton i vi ri ro c sai st trng yu do gian ln c nh gi, xut pht t vic lp bo co ti chnh gian ln hoc bin th
ti sn. Khng phi ton b cc th tc nu sau y u ph hp vi mi tnh hung ca cuc kim ton. ng thi, th t sp xp ca cc th tc khng nhm phn nh tm quan
trng ca cc th tc .
Xem xt cp c s dn liu
Bin php x l c th ca kim ton vin i vi ri ro c sai st trng yu do gian ln nh gi s khc nhau ty theo loi hoc tng hp cc yu t hoc iu kin dn n ri ro
xc nh c, v cc nhm giao dch, s d ti khon, thuyt minh v cc c s dn liu c th b nh hng.
V d v cc bin php x l c th:
n thm hin trng hoc thc hin mt vi th tc kim tra t xut hoc khng thng bo trc. V d, quan st kim k hng tn kho nhng a im khng c thng
bo trc v s tham gia ca kim ton vin hoc kim k t xut tin mt ti mt ngy c th;
Yu cu kim k hng tn kho ti cui k k ton hoc ti ngy gn thi im cui k gim thiu ri ro thay i s d trong giai on gia ngy kt thc kim k v ngy kt
thc k k ton;
iu chnh phng php kim ton trong nm hin ti. V d, lin h ni chuyn trc tip vi cc khch hng v nh cung cp chnh ngoi nhng lin h bng vn bn nh
gi th xc nhn, gi ngh xc nhn cho mt bn c th trong mt t chc, hoc tm kim thm thng tin di hnh thc khc;
Thc hin r sot chi tit i vi nhng bt ton iu chnh cui qu hoc cui k v kim tra nhng bt ton c v bt thng v bn cht hoc gi tr;
iu tra kh nng cc bn lin quan v ngun ti chnh h tr cho nhng giao dch c gi tr ln v bt thng, nht l nhng giao dch din ra gn hoc ti thi im cui k k
ton;
Thc hin th tc phn tch c bn bng cch s dng cc s liu c phn theo loi. V d, so snh doanh thu bn hng v gi vn hng bn theo a im, theo dng sn phm
hoc theo thng vi s liu do kim ton vin d kin;
Phng vn cc nhn vin tham gia vo nhng lnh vc xc nh c ri ro c sai st trng yu do gian ln thu thp kin ca h v ri ro, kh nng v cch thc m cc
kim sot c th xc nh c ri ro;
Tho lun vi kim ton c lp khc (nu c) ang thc hin kim ton bo co ti chnh ca mt hoc nhiu cng ty con, b phn hoc chi nhnh v phm vi cng vic cn
thit x l ri ro c sai st trng yu do gian ln nh gi t cc giao dch hoc hot ng gia nhng n v thnh vin ny;
Nu cng vic ca chuyn gia tr nn c bit quan trng i vi khon mc trn bo co ti chnh c mc ri ro c sai st do gian ln c nh gi l cao th kim ton
vin cn thc hin cc th tc b sung lin quan n mt hoc tt c cc gi thit, phng php hay pht hin ca chuyn gia xc nh rng cc gi thit, phng php hay pht
hin l khng hp l, hoc c thm chuyn gia thc hin cng vic ny;
Thc hin cc th tc phn tch cc khon mc c la chn trn bng cn i k ton ca bo co ti chnh nm trc c kim ton, nh d phng hng ha b tr li,
nh gi xem liu cc vn lin quan n xt on v c tnh k ton c pht hin trong k trc c gii quyt hay cha;
Thc hin cc th tc kim ton i vi cc ti khon hoc cc ti liu i chiu do n v chun b, k c cc ti liu i chiu gia k;
Thc hin cc k thut kim ton vi s h tr ca my tnh nh k thut tm kim s liu kim tra s bt thng trong mt tng th;
Kim tra tnh y ca s k ton v nghip v do my tnh lp ra;
Tm kim bng chng kim ton b sung t nhng ngun bn ngoi n v c kim ton.
Cc bin php x l c th i vi sai st do gian ln trong vic lp v trnh by bo co ti chnh
V d v cc bin php x l c th ca kim ton vin i vi i vi ri ro c sai st trng yu do gian ln trong vic lp v trnh by bo co ti chnh nh sau:
Ghi nhn doanh thu
Thc hin th tc phn tch c bn i vi doanh thu bng cch s dng cc s liu c phn theo loi, v d, so snh doanh thu theo thng v theo dng sn phm hoc theo b
phn kinh doanh trong k k ton hin hnh so vi cc k k ton trc. Cc k thut kim ton vi s h tr ca my tnh c th rt hu dng trong vic xc nh nhng mi lin
h hoc nghip v bt thng hoc ngoi d kin lin quan n doanh thu;
Xc nhn vi khch hng ca n v c kim ton v mt s iu khon ca hp ng v nhng tha thun lin quan khc khng c cung cp, v vic hch ton thng b
nh hng bi cc iu khon hoc tha thun v c s cho vic gim gi hoc k c lin quan thng khng c ghi chp y . V d, tiu chun nghim thu, cc iu
khon v giao hng v thanh ton, khng quy nh cc ngha v tng lai ca bn bn hng; quyn tr li sn phm; gi tr bn li c m bo, v cc iu khon v hon, hy
thng ph hp trong nhng hon cnh nh vy;
Phng vn nhn vin bn hng, nhn vin tip th hoc chuyn gia t vn php lut ca n v v vic bn hng hoc giao hng ti thi im gn cui k k ton v hiu bit ca
h v nhng iu khon hoc iu kin bt thng lin quan n nhng giao dch ny;
C mt ti mt hoc mt s a im ti thi im kt thc k k ton chng kin hng ha c vn chuyn i hay sn sng vn chuyn (hoc hng tr li ch x
l) v thc hin cc th tc kim tra chia ct nin i vi doanh thu v hng tn kho;
Trng hp nghip v doanh thu c hch ton bng my tnh th tin hnh th nghim kim sot m bo cc nghip v doanh thu c hch ton y v ph hp.
S lng hng tn kho
Kim tra s k ton hng tn kho ca n v xc nh nhng a im hay loi hng cn c bit lu trong v sau qu trnh kim k hng tn kho;
Kim tra t xut vic kim k hng tn kho ti mt a im bt k hoc ti tt c cc im trong cng mt ngy;
Yu cu kim k hng tn kho ti cui k k ton hoc ti ngy gn thi im cui k gim thiu ri ro thay i s d trong giai on gia ngy kim k v ngy kt thc k
k ton;
Thc hin cc th tc b sung trong qu trnh quan st kim k, v d, kim tra bn trong cc thng cha hng, cch thc hng ha c sp xp (v d, theo kiu hnh vung
rng) hoc dn nhn, v cht lng hng ha lng ( tinh khit, phm cp, nng ) nh nc hoa hoc cc ha cht chuyn dng. Nn s dng chuyn gia thc hin vic
kim tra ny;
So snh s lng hng tn kho k hin ti vi cc k trc theo nhm, theo loi hng tn kho, theo a im hoc theo cc tiu ch khc, hoc so snh s lng kim k thc t
vi s k ton;
S dng cc k thut kim ton vi s h tr ca my tnh kim tra k hn v qu trnh lp bo co kim k hng tn kho, v d, phn loi theo m s nhn hng kim tra
h thng kim sot nhn hng hoc theo s s-ri ca mt hng kim tra kh nng b st hoc m trng khi kim k hng tn kho.
Cc c tnh k ton ca Ban Gim c
S dng chuyn gia thc hin mt c tnh c lp so snh vi c tnh ca Ban Gim c;
Phng vn cc c nhn khng thuc Ban Gim c v phng k ton xc nhn v kh nng v d nh ca Ban Gim c thc hin cc k hoch lin quan n cc c tnh
k ton.
Cc bin php x l c th i vi sai st do bin th ti sn
Ty theo tng tnh hung c th m kim ton vin c th p dng nhng bin php x l khc nhau. Thng thng, cc bin php x l i vi ri ro c sai st trng yu do bin th
ti sn c nh gi s tp trung vo cc s d ti khon v nhm giao dch nht nh. Mc d c th p dng mt s bin php thuc 2 loi nu trn i vi sai st do bin
th ti sn, phm vi cng vic thc hin vn phi lin kt vi nhng thng tin c th v ri ro c xc nh lin quan n bin th ti sn.
V d v bin php x l ca kim ton vin i vi ri ro c sai st trng yu do bin th ti sn nh gi nh sau:
Kim k tin mt hoc chng khon ti ngy hoc gn ngy kt thc k k ton;
Xc nhn trc tip vi khch hng ca n v c kim ton v cc giao dch vi n v trong k c kim ton (gm cc tha thun n, cc giao dch tr li hng, ngy thanh
ton);
Phn tch kh nng thu hi cc khon n xa s;
Phn tch s thiu ht hng tn kho theo a im hoc theo loi hng;
So snh cc t sut lin quan n hng tn kho vi cc n v khc cng ngnh hoc vi thng l ca ngnh;
Kim tra cc chng t lm cn c hch ton gim trong s k ton hng tn kho ghi chp theo phng php k khai thng xuyn;
i chiu bng my tnh danh sch nh cung cp vi danh sch nhn vin tm nhng a ch hoc s in thoi lin h trng nhau;
Thc hin kim tra trn my chng t thanh ton lng tm a ch hoc s chng minh nhn dn, m s thu hoc s ti khon ca nhn vin b trng lp;
R sot h s nhn s tm nhng h s c rt t hoc khng c bng chng v hot ng, v d, thiu bng nh gi hiu qu cng vic;
Phn tch ti khon gim gi hng bn hoc hng bn b tr li pht hin nhng tnh hung hoc xu hng bt thng;
Xc nhn vi bn th ba v cc iu khon c th trong hp ng;
Thu thp bng chng v vic hp ng c thc hin theo ng iu khon hp ng;
R sot tnh hp l ca nhng khon chi tiu ln v bt thng;
R sot vic ph duyt v gi tr ca cc khon n ln ca thnh vin Ban qun tr, Ban Gim c v cc bn lin quan;
R sot mc v tnh thch hp ca cc khon chi tiu ca Ban qun tr, Ban Gim c.
Ph lc 03
(Hng dn on A49)
V D V NHNG TNH HUNG CHO THY KH NNG C GIAN LN
Ph lc ny a ra v d v nhng tnh hung c th cho thy kh nng bo co ti chnh c sai st trng yu do gian ln.
S khc bit gia thc t vi s k ton, gm:
Cc giao dch khng c ghi nhn y v kp thi, hoc b ghi nhn sai v gi tr, sai k k ton, phn loi sai hoc khng ph hp vi chnh sch ca n v;
S d ti khon hoc giao dch khng c chng t chng minh hoc khng c ph duyt;
Cc bt ton iu chnh vo thi im cui k k ton c nh hng trng yu n kt qu ti chnh;
Bng chng cho thy c nhn vin khng c trch nhim truy cp vo h thng k ton hoc h s lu ca n v;
Gi hoc phn nn vi kim ton vin v nhng co buc gian ln.
Bng chng mu thun vi nhau hoc thiu bng chng, gm:
Chng t, ti liu k ton b mt;
Ti liu c kh nng b xuyn tc;
Ch cung cp ti liu di dng bn sao hoc di dng in t (file mm) thay v cung cp bn gc;
Khng c gii trnh hoc gii trnh khng r rng cho cc khon chnh lch ln b pht hin khi i chiu;
C nhng thay i bt thng trong bng cn i k ton, thay i xu hng hay cc thay i quan trng v t sut hoc mi tng quan quan trng trong bo co ti chnh, v
d, cc khon phi thu c tc tng nhanh hn doanh thu;
Cu tr li khng nht qun, khng r rng, hoc khng hp l ca Ban Gim c hoc nhn vin trc cc cu hi phng vn hay th tc phn tch;
Chnh lch bt thng gia s k ton ca n v vi xc nhn ca bn th ba;
C nhiu bt ton ghi C v nhiu bt ton iu chnh khc trong s k ton ti khon phi thu;
Cc chnh lch gia s chi tit ti khon phi thu v bng tng hp s d, hoc chnh lch gia s chi tit ca khch hng v s chi tit ca n v c kim ton khng c
gii thch hoc gii thch khng y ;
Mt hoc khng c cc t sc hy c gi tr v n v km theo s ph ngn hng;
Hng tn kho hoc ti sn b mt vi s lng ln;
Khng c hoc mt cc bng chng in t, khng ph hp vi thng l hoc chnh sch lu tr s sch ca n v;
S th xc nhn c phn hi t hoc nhiu hn d kin;
Khng th cung cp bng chng v vic pht trin cc h thng ch cht hoc cc hot ng th nghim v thc hin thay i i vi h thng trong nm hin ti.
Mi quan h bt thng hoc c vn gia kim ton vin v Ban Gim c, bao gm:
Ban Gim c t chi hoc hn ch kim ton vin tip cn vi h s, ti liu, s k ton, c s vt cht, mt s nhn vin, khch hng, nh cung cp hoc mt s c nhn khc
c kh nng gip kim ton vin thu thp bng chng kim ton;
Ban Gim c t ra cho kim ton vin p lc thi gian bt hp l gii quyt nhng vn phc tp hay d gy tranh ci;
Ban Gim c phn nn v vic thc hin kim ton hoc Ban Gim c c hnh vi e da thnh vin nhm kim ton, nht l khi lin quan n nhng nh gi ph bnh ca
kim ton vin v bng chng kim ton hoc v vic gii quyt nhng bt ng tim tng vi Ban Gim c;
Nhng s tr hon bt thng ca n v trong vic cung cp thng tin theo yu cu ca kim ton vin;
Khng to iu kin cho kim ton vin tip cn cc ti liu in t quan trng kim tra bng cc k thut kim ton vi s tr gip ca my tnh;
T chi cho kim ton vin tip cn cc nhn vin cng ngh thng tin hoc thit b cng ngh thng tin ch cht, bao gm nhn vin an ninh, vn hnh v pht trin h thng;
Khng sn sng b sung hoc sa i thuyt minh bo co ti chnh cc thuyt minh tr nn y v d hiu hn;
Khng sn sng khc phc kp thi cc khim khuyt trong kim sot ni b c xc nh.
Tnh hung khc
Ban Gim c khng sn sng ng cho kim ton vin lm vic ring vi Ban qun tr;
Nhng chnh sch k ton khc bit so vi thng l ca ngnh;
Thay i thng xuyn cc c tnh k ton m khng c nguyn nhn thch hp;
n v nhng b trc nhng vi phm v quy tc hnh x.
*****
[1]
ISA 315, Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v v mi trng ca n v.
[2]
ISA 330, Bin php x l ca kim ton vin i vi ri ro nh gi.
[3]
ISA 200, on A51.
[4]
ISA 200, on A51.
[5]
ISA 315, on 10.
[6]
ISA 315, on 5-24.
[7]
ISA 260, on 13.
[8]
ISA 315, on 25.
[9]
ISA 330, on 5.
[10]
ISA 330, on 6.
[11]
ISA 230, on 8-11, v on A6.
[12]
ISA 315, on 32.
[13]
ISA 330, on 28.
[14]
ISA 200, on A47.
[15]
ISA 315, on 23, v ISA 610.
[16]
ISA 260, on
[17]
ISA 317, on A48.
[18]
ISA 540, on 9.
[19]
ISA 330, on 25.
[20]
ISA 450, nh gi cc sai st pht hin trong qu trnh kim ton.
[21]
[22]
Chun mc o c ngh nghip k ton, kim ton ca IFAC hng dn kim ton vin trao i vi kim ton vin thay th khi rt khi hp ng kim ton.
[23]
ISA 580, Gii trnh bng vn bn.
[24]
ISA 260, on A38.
[25]
Cc khon thu nhp ny ph thuc vo vic t c cc mc tiu ch lin quan n mt s ti khon c th hoc cc hot ng c la chn ca n v, mc d nu xt trn phng din tng th
th cc ti khon hoc hot ng ny c th khng trng yu i vi n v.
XEM XT TNH TUN TH PHP LUT V CC QUY NH
TRONG KIM TON BO CO TI CHNH
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
nh hng ca php lut v cc quy nh..................................................................... 2
Trch nhim tun th php lut v cc quy nh............................................................. 3-8
Ngy hiu lc.............................................................................................................. 9
Mc tiu .................................................................................................................. 10
Gii thch thut ng.................................................................................................. 11
Yu cu
Xem xt ca kim ton vin v tnh tun th php lut v cc quy nh........................... 12-17
Cc th tc kim ton khi pht hin hoc nghi ng c hnh vi khng tun th................. 18-21
Bo co v vic pht hin hoc nghi ng c hnh vi khng tun th ............................. 22-28
Ti liu h s kim ton................................................................................................ 29
Trch nhim phi tun th php lut v cc quy nh...................................................... A1-A6
Xem xt ca kim ton vin v tnh tun th php lut v cc quy nh........................... A7-A12
Cc th tc kim ton khi pht hin hoc nghi ng c hnh vi khng tun th................. A13-A18
Bo co v vic pht hin hoc nghi ng c hnh vi khng tun th................................ A19-A20
Ti liu h s kim ton................................................................................................ A21
Chun mc kim ton quc t s (ISA) 250, Xem xt tnh tun th php lut v cc quy nh trong kim ton bo co ti chnh cn c xem xt cng vi Chun
mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo cc chun mc kim ton quc t.
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin v vic xem xt tnh tun th php lut v cc quy nh ca n v c kim ton trong qu
trnh kim ton bo co ti chnh. Chun mc ny khng p dng vi cc hp ng dch v m bo khc m theo kim ton vin phi kim tra v bo co ring v tnh tun
th ca n v i vi cc lut v quy nh c th.
nh hng ca php lut v cc quy nh
2. nh hng ca php lut v cc quy nh i vi bo co ti chnh c th khc nhau ng k. Php lut v cc quy nh iu chnh hot ng ca n v c kim ton cu
thnh nn khun kh php lut v cc quy nh c lin quan. Cc iu khon ca mt s lut v quy nh c nh hng trc tip n bo co ti chnh, thng qua vic quy nh
cc s liu v thuyt minh phi trnh by trong bo co ti chnh ca n v. Mt s lut v quy nh khc yu cu Ban Gim c phi tun th hoc c cc iu khon cho php
n v tin hnh cng vic kinh doanh nhng khng nh hng trc tip n bo co ti chnh ca n v. Mt s n v hot ng trong cc ngnh chu s iu chnh ca nhiu
quy nh (nh ngn hng, cc cng ty ha cht). Mt s n v khc ch chu s iu chnh ca cc lut v quy nh lin quan n hot ng ni chung (nh cc lut v quy nh
lin quan n sc khe v an ton lao ng v c hi vic lm bnh ng). Hnh vi khng tun th php lut v cc quy nh c th s khin n v b pht, kin tng hoc cc
hu qu khc c th nh hng trng yu n bo co ti chnh.
Trch nhim tun th php lut v cc quy nh (Tham chiu: on A1-A6)
3. Trch nhim ca Ban Gim c n v c kim ton, di s gim st ca Ban qun tr, l m bo rng cc hot ng ca n v c thc hin theo php lut v cc quy
nh, bao gm vic tun th php lut v cc quy nh v cc s liu v thuyt minh c trnh by trn bo co ti chnh.
4. Cc quy nh ca chun mc ny c xy dng gip kim ton vin pht hin cc sai st trng yu ca bo co ti chnh do hnh vi khng tun th php lut v cc quy
nh. Tuy nhin, kim ton vin khng c trch nhim ngn nga v khng th c k vng l s pht hin hnh vi khng tun th ca n v c kim ton i vi tt c cc
lut v quy nh c lin quan.
5. Kim ton vin c trch nhim t c s m bo hp l rng bo co ti chnh, xt trn phng din tng th, khng cn sai st trng yu do gian ln hoc nhm ln.
[1]
Khi tin hnh cuc kim ton bo co ti chnh, kim ton vin phi xem xt khun kh php lut v cc quy nh c p dng. Do nhng hn ch vn c ca cuc kim ton, s c
ri ro khng th trnh c l mt s sai st trng yu c th khng c pht hin, k c khi cuc kim ton c lp k hoch v thc hin mt cch ph hp theo cc
chun mc kim ton quc t.
[2]
Khi xem xt php lut v cc quy nh, cc nh hng tim tng ca nhng hn ch vn c ca cuc kim ton n kh nng pht hin sai st trng yu ca kim ton vin s ln hn do mt s nguyn nhn sau:
C nhiu lut v quy nh ch yu lin quan n hot ng ca n v m khng nh hng n bo co ti chnh v khng c lu tr trong h thng thng tin ca n v
lin quan n bo co ti chnh;
Hnh vi khng tun th c th lin quan n cc hnh ng nhm che giu hnh vi , nh s cu kt, gi mo, c tnh b st giao dch, Ban Gim c khng ch kim sot
hoc c gii trnh sai vi kim ton vin;
Mt hnh ng c c coi l hnh vi khng tun th hay khng hon ton ph thuc vo phn quyt ca ta n.
Thng thng, nu hnh vi khng tun th cng t lin quan n nhng s kin v giao dch phn nh trong bo co ti chnh th kim ton vin cng kh nhn bit v hnh vi
khng tun th .
6. Chun mc kim ton ny phn bit trch nhim ca kim ton vin lin quan n vic xem xt tnh tun th ca n v c kim ton i vi hai nhm lut v quy nh nh
sau:
(a) Cc lut v quy nh thng c coi l c nh hng trc tip n vic xc nh cc s liu v thuyt minh trng yu trn bo co ti chnh, nh lut v quy nh v thu
v lng hu (xem on 13); v
(b) Cc lut v quy nh khc khng c nh hng trc tip n vic xc nh cc s liu v thuyt minh trn bo co ti chnh, nhng vic tun th cc lut v quy nh ny
c th l yu cu nn tng i vi hot ng ca n v, i vi kh nng tip tc hot ng kinh doanh, hoc trnh cc khon pht nng (v d, vic tun th cc iu
khon trong giy php hot ng, tun th cc quy nh v nng lc ti chnh, hoc tun th quy nh v mi trng); hnh vi khng tun th cc lut v quy nh ny c
th c nh hng trng yu n bo co ti chnh (xem on 14).
7. Chun mc kim ton ny a ra cc quy nh khc nhau cho tng nhm lut v quy nh nu trn. i vi nhm ti on 6(a), trch nhim ca kim ton vin l thu thp y
bng chng kim ton thch hp v vic tun th cc lut v quy nh ny. i vi nhm lut v quy nh ti on 6(b), trch nhim ca kim ton vin c gii hn trong
vic thc hin cc th tc kim ton c th pht hin cc hnh vi khng tun th cc lut v quy nh c th c nh hng trng yu n bo co ti chnh.
8. Chun mc ny yu cu kim ton vin phi lun duy tr s cnh gic i vi kh nng cc th tc kim ton khc c thc hin vi mc ch a kin v bo co ti chnh
c th dn ti pht hin hay nghi ng v hnh vi khng tun th. Trong trng hp ny, theo Chun mc kim ton quc t s 200,
[3]
kim ton vin phi duy tr thi hoi nghi ngh nghip trong sut qu trnh kim ton do nh hng ng k ca php lut v cc quy nh i vi n v.
Ngy hiu lc
Mc tiu
(a) Thu thp y bng chng kim ton thch hp lin quan n vic tun th php lut v cc quy nh thng c coi l c nh hng trc tip n vic
xc nh cc s liu v thuyt minh trng yu trn bo co ti chnh;
(b) Thc hin cc th tc kim ton c th pht hin cc hnh vi khng tun th php lut v cc quy nh khc c th c nh hng trng yu n bo co
ti chnh; v
(c) C bin php x l ph hp i vi cc hnh vi khng tun th hoc nghi ng khng tun th php lut v cc quy nh pht hin trong qu trnh kim
ton.
Gii thch thut ng
11. Trong chun mc kim ton ny, thut ng di y c hiu nh sau:
Hnh vi khng tun th: L cc hnh vi b st hay vi phm ca n v c kim ton, bt k c hay v , tri vi php lut v cc quy nh hin hnh. Cc
hnh vi ny bao gm cc giao dch do n v thc hin di danh ngha ca n v hoc do Ban qun tr, Ban Gim c hoc nhn vin thc hin thay mt n v.
Hnh vi khng tun th khng bao gm cc sai phm mang tnh c nhn (khng lin quan n hot ng kinh doanh ca n v) do Ban qun tr, Ban Gim c
hoc nhn vin ca n v gy ra.
Yu cu
Xem xt ca kim ton vin v tnh tun th php lut v cc quy nh
12. Trong qu trnh tm hiu v n v c kim ton v mi trng ca n v theo Chun mc kim ton quc t s 315,
[4]
kim ton vin phi thu thp nhng hiu bit chung v:
(a) Khun kh php lut v cc quy nh p dng cho n v c kim ton cng nh ngnh ngh v lnh vc m n v hot ng; v
(b) n v tun th khun kh php lut v cc quy nh nh th no (Tham chiu: on A7).
13. Kim ton vin phi thu thp y bng chng kim ton thch hp v vic tun th cc lut v quy nh thng c coi l c nh hng trc tip n vic xc nh cc s
liu v thuyt minh trng yu trong bo co ti chnh (Tham chiu: on A8).
14. Kim ton vin phi thc hin nhng th tc kim ton sau xc nh cc hnh vi khng tun th cc lut v quy nh khc c th nh hng trng yu n bo co ti chnh
(Tham chiu: on A9-A10):
(a) Phng vn Ban Gim c hoc/v Ban qun tr xem n v c tun th cc lut v quy nh hay khng;
(b) Kim tra cc vn bn, ti liu trao i gia n v c kim ton vi cc c quan cp php hoc c quan qun l Nh nc.
15. Trong sut cuc kim ton, kim ton vin phi lun duy tr s cnh gic i vi kh nng cc th tc kim ton khc c thc hin c th dn ti pht hin hay nghi ng v
hnh vi khng tun th php lut v cc quy nh (Tham chiu: on A11).
16. Kim ton vin phi yu cu Ban Gim c v Ban qun tr, nu cn, cung cp gii trnh bng vn bn v vic n v thng bo cho kim ton vin v ton b hnh vi khng
tun th, hoc nghi ng khng tun th php lut v cc quy nh m n v bit v cn xem xt nh hng trong qu trnh lp bo co ti chnh (Tham chiu: on A12).
17. Trong trng hp khng pht hin hoc khng nghi ng v hnh vi khng tun th, kim ton vin khng cn thc hin nhng th tc kim ton lin quan n vic tun th
php lut v cc quy nh ca n v, ngoi nhng th tc quy nh ti on 12-16.
Cc th tc kim ton khi pht hin hoc nghi ng c hnh vi khng tun th
18. Nu kim ton vin nhn bit c thng tin lin quan n hnh vi khng tun th hoc nghi ng khng tun th php lut v cc quy nh, kim ton vin phi (Tham chiu:
on A13):
(a) Tm hiu bit v bn cht ca hnh vi v hon cnh xut hin hnh vi; v
(b) Thu thp thng tin b sung nh gi nh hng c th c i vi bo co ti chnh (Tham chiu: on A14).
19. Nu kim ton vin nghi ng c hnh vi khng tun th, kim ton vin phi tho lun vn ny vi Ban Gim c v Ban qun tr n v c kim ton, nu cn. Nu Ban
Gim c hoc Ban qun tr n v khng cung cp c y thng tin chng minh rng n v tun th php lut v cc quy nh v theo xt on ca kim ton vin, nh hng
ca vic nghi ng c hnh vi khng tun th php lut i vi bo co ti chnh l trng yu, kim ton vin phi cn nhc s cn thit ca vic tham kho kin chuyn gia t
vn php lut (Tham chiu: on A15-A16).
20. Nu khng th thu thp c y thng tin v vic nghi ng c hnh vi khng tun th, kim ton vin phi nh gi nh hng ca vic khng c y bng chng thch
hp i vi kin kim ton.
21. Kim ton vin phi nh gi nh hng ca nhng hnh vi khng tun th i vi nhng kha cnh khc ca cuc kim ton, bao gm vic nh gi ri ro ca kim ton vin
v tin cy ca cc gii trnh bng vn bn v c hnh ng ph hp (Tham chiu: on A17-A18).
Bo co v vic pht hin hoc nghi ng c hnh vi khng tun th
Bo co vi Ban qun tr n v v hnh vi khng tun th
22. Kim ton vin phi thng bo vi Ban qun tr nhng vn lin quan n hnh vi khng tun th php lut v cc quy nh m kim ton vin nhn thy trong qu trnh kim
ton, tr khi cc vn r rng l khng ng k. Kim ton vin khng cn thc hin iu ny nu ton b thnh vin Ban qun tr u tham gia vo vic qun l n v, v
do bit c nhng vn lin quan n vic pht hin hoc nghi ng c hnh vi khng tun th c kim ton vin thng bo.
[5]
23. Nu kim ton vin nh gi nhng hnh vi khng tun th nu ti on 22 l do c v trng yu, kim ton vin phi thng bo vn ny cho Ban qun tr ngay khi c
th.
24. Nu kim ton vin nghi ng rng Ban Gim c hoc Ban qun tr c lin quan n hnh vi khng tun th, kim ton vin phi thng bo vn ny cho cp cao hn trong
n v, nu c, nh y ban kim ton hoc ban kim sot. Khi khng c cp cao hn hoc nu kim ton vin tin rng vic thng bo c th khng c tc dng hoc khng chc
chn phi bo co cho ai, kim ton vin cn cn nhc s cn thit phi tham kho kin chuyn gia t vn php lut.
Bo co v hnh vi khng tun th trong Bo co kim ton v Bo co ti chnh
25. Nu kim ton vin kt lun rng hnh vi khng tun th c nh hng trng yu n bo co ti chnh nhng khng c phn nh ng trong bo co ti chnh th theo Chun
mc kim ton quc t s 705, kim ton vin phi a ra kin kim ton ngoi tr hoc kin tri ngc v bo co ti chnh.
[6]
26. Nu Ban Gim c hoc Ban qun tr ngn cn kim ton vin thu thp y bng chng kim ton thch hp nh gi xem liu c, hoc c th c, hnh vi khng tun
th nh hng trng yu n bo co ti chnh hay khng, kim ton vin phi a ra kin kim ton ngoi tr hoc t chi a ra kin v bo co ti chnh do hn ch phm
vi kim ton theo quy nh ti Chun mc kim ton quc t s 705.
27. Nu kim ton vin khng th xc nh hnh vi khng tun th xy ra do hn ch phm vi kim ton xut pht t hon cnh thc t hay do Ban Gim c hoc Ban qun tr t
ra, kim ton vin phi nh gi mc nh hng ca vn ny n kin kim ton theo quy nh ti Chun mc kim ton quc t s 705.
Bo co v hnh vi khng tun th cho c quan c thm quyn
28. Nu pht hin c hnh vi khng tun th php lut v cc quy nh, kim ton vin phi xc nh liu kim ton vin c trch nhim bo co nhng hnh vi ny cho cc bn
ngoi n v c kim ton hay khng (Tham chiu: on A19-A20).
Ti liu, h s kim ton
29. Kim ton vin phi lu vo h s kim ton cc ti liu v nhng hnh vi khng tun th php lut v cc quy nh c pht hin hoc nghi ng, cng nh kt qu tho
lun vi Ban Gim c, Ban qun tr v cc bn lin quan ngoi n v
[7]
***
Hng dn p dng
Trch nhim tun th php lut v cc quy nh (Tham chiu: on 3-8)
A1. Trch nhim ca Ban Gim c n v c kim ton, di s gim st ca Ban qun tr n v, l m bo rng cc hot ng ca n v c thc hin theo php lut v
cc quy nh. Php lut v cc quy nh c th nh hng n bo co ti chnh ca n v theo nhiu cch khc nhau: v d, phn ln l trc tip nh hng n cc thuyt
minh c th trn bo co ti chnh ca n v hoc a ra khun kh v lp v trnh by bo co ti chnh. Php lut v cc quy nh ny cng c th thit lp cc quyn v
ngha v hp php ca n v, trong , mt s quyn v ngha v ny c ghi nhn trong bo co ti chnh ca n v. ng thi, php lut v cc quy nh cng c th quy
nh cc hnh thc x pht trong trng hp khng tun th.
A2. Mt s chnh sch v th tc di y c th gip n v ngn nga, pht hin hnh vi khng tun th php lut v cc quy nh:
Nm bt kp thi yu cu ca php lut v cc quy nh, ng thi m bo rng cc th tc hot ng c thit k p ng cc yu cu ;
Thit lp v vn hnh h thng kim sot ni b thch hp;
Xy dng, cng b v thc hin cc quy tc hnh x trong hot ng ca n v;
m bo tt c nhn vin ca n v u c tp hun v nm r cc quy tc hnh x trong hot ng ca n v;
Theo di vic tun th cc quy tc hnh x trong hot ng v c hnh thc k lut ph hp i vi cc trng hp vi phm;
S dng dch v t vn php lut h tr vic nm bt cc yu cu ca php lut v cc quy nh;
Lu tr y cc vn bn php lut v cc quy nh quan trng m n v phi tun th trong lnh vc hot ng ca n v v nhng ti liu v cc khiu ni tranh
chp.
i vi mt s n v ln, cc chnh sch v th tc ny c th c b sung bng cch giao trch nhim ph hp cho:
B phn kim ton ni b;
y ban kim ton;
B phn qun l vic tun th php lut.
A3. Hnh vi khng tun th php lut v cc quy nh ca n v c th dn n sai st trng yu trong bo co ti chnh. Vic pht hin ra hnh vi khng tun th, d c trng
yu hay khng, c th nh hng n cc kha cnh khc ca cuc kim ton, nh s cn nhc ca kim ton vin v tnh chnh trc ca Ban Gim c hoc nhn vin n v
c kim ton.
A4. Thng thng, mt hnh vi c c coi l khng tun th php lut v cc quy nh hay khng l do chuyn gia php lut xc nh ch khng phi do kim ton vin xc nh
bng nng lc chuyn mn ca mnh. Tuy nhin, kin thc, kinh nghim v hiu bit ca kim ton vin v n v c kim ton v lnh vc kinh doanh c th l nhng c
s gip kim ton vin nhn din mt s hnh ng c th l khng tun th php lut v cc quy nh.
A5. Theo mt s quy nh ca php lut, kim ton vin c th phi bo co c th v tnh tun th php lut v cc quy nh ca n v c kim ton nh mt phn ca cuc
kim ton bo co ti chnh. Trong trng hp ny, Chun mc kim ton quc t s 700
[8]
v Chun mc kim ton quc t s 800
[9]
quy nh cch trnh by v trch nhim ny trong bo co kim ton. Hn na, nu c cc yu cu bo co c bit theo php lut, kim ton vin c th phi a vo k hoch kim ton cc th tc kim tra thch
hp i vi vic tun th php lut v cc quy nh.
A6. Trong lnh vc cng, kim ton vin c th c thm trch nhim kim ton v tnh tun th php lut v cc quy nh lin quan n kim ton bo co ti chnh hoc c th
m rng n cc mt hot ng khc ca n v.
Xem xt ca kim ton vin v tnh tun th php lut v cc quy nh
Tm hiu v khun kh php lut v quy nh (Tham chiu: on 12)
A7. c c hiu bit chung v khun kh php lut v cc quy nh cng nh s tun th khun kh ca n v c kim ton, kim ton vin c th:
S dng cc kin thc hin c ca kim ton vin lin quan n lnh vc kinh doanh ca n v, cc quy nh v cc yu t bn ngoi;
Cp nht hiu bit v php lut v cc quy nh c nh hng trc tip n vic xc nh cc s liu v thuyt minh trnh by trong bo co ti chnh;
Trao i vi Ban Gim c n v c kim ton v cc lut v quy nh khc c nh hng ln n hot ng ca n v;
Trao i vi Ban Gim c n v v nhng chnh sch v th tc ca n v lin quan n vic tun th php lut v cc quy nh; v
Trao i vi Ban Gim c n v v nhng chnh sch hoc th tc m n v ang p dng pht hin, nh gi v gii quyt cc khiu ni tranh chp.
Php lut v cc quy nh c nh hng trc tip n vic xc nh cc s liu v thuyt minh trng yu trong bo co ti chnh (Tham chiu: on 13)
A8. Mt s lut v quy nh ph bin trong lnh vc hot ng ca n v v c lin quan n bo co ti chnh ca n v (nh nu ti on 6(a)). Cc lut v quy nh ny
lin quan ti cc vn nh:
Hnh thc v ni dung ca bo co ti chnh;
Cc vn bo co ti chnh mang tnh c th ca lnh vc hot ng;
Hch ton cc giao dch theo cc hp ng vi Chnh ph; hoc
Trch trc hoc ghi nhn cc chi ph thu thu nhp doanh nghip hoc chi ph lng hu.
Mt s iu khon trong cc lut v quy nh c th lin quan trc tip n cc c s dn liu nht nh trong bo co ti chnh (v d, tnh y ca thu thu nhp doanh
nghip phi np), trong khi cc iu khon khc c th lin quan trc tip n tng th bo co ti chnh (v d, cc bo co cn thit to thnh mt b bo co ti chnh y
). Mc ch ca quy nh ti on 13 l yu cu kim ton vin phi thu thp y bng chng kim ton thch hp lin quan n vic xc nh cc s liu v thuyt minh
trong bo co ti chnh theo cc iu khon c lin quan ca cc lut v quy nh .
Hnh vi khng tun th cc iu khon khc ca cc lut v quy nh ni trn c th dn n cc khon pht, kin tng, tranh chp hoc hu qu khc cho n v m chi ph
cho cc v vic ny c th cn phi c phn nh trong bo co ti chnh, nhng khng c coi l c nh hng trc tip i vi bo co ti chnh nh nu ti on 6(a).
Th tc xc nh cc hnh vi khng tun th php lut v cc quy nh khc (Tham chiu: on 14)
A9. Kim ton vin cn c bit lu n mt s lut v quy nh khc m cc lut v quy nh ny c nh hng ln n cc hot ng ca n v (nh nu ti on 6(b)).
Hnh vi khng tun th php lut v cc quy nh c nh hng ln n hot ng ca n v c th lm cho n v ngng hot ng, hoc gy nghi ng v kh nng hot
ng lin tc ca n v. V d, hnh vi khng tun th cc yu cu v giy php ca n v, hoc khng tun th cc yu cu khc c thc hin cc hot ng ca n v
c th gy ra nh hng ni trn (nh vic khng tun th cc quy nh v vn hoc quy nh v vn hoc u t i vi mt ngn hng). Cng c nhiu lut v quy nh lin
quan ch yu n cc mt hot ng ca n v m thng khng nh hng n bo co ti chnh v khng c lu tr trong h thng thng tin lin quan n bo co ti
chnh ca n v.
A10. Do cc lut v quy nh khc c th c nh hng khc nhau n bo co ti chnh, ph thuc vo c th hot ng ca n v, cc th tc kim ton quy nh ti on 14
hng kim ton vin tp trung vo cc trng hp khng tun th php lut v cc quy nh c th gy nh hng trng yu i vi bo co ti chnh.
Hnh vi khng tun th c kim ton vin pht hin thng qua cc th tc kim ton khc (Tham chiu: on 15)
A11. Cc th tc kim ton c thc hin hnh thnh kin kim ton v bo co ti chnh c th gip cho kim ton vin nhn thy hnh vi khng tun th hoc nghi ng
khng tun th php lut v cc quy nh. V d, cc th tc kim ton ny c th bao gm:
c cc bin bn hp;
Trao i vi Ban Gim c v chuyn gia t vn php lut ni b hoc chuyn gia t vn php lut bn ngoi n v lin quan ti vic kin tng tranh chp, khiu ni
v bi thng;
Thc hin cc th tc kim tra chi tit cc nhm giao dch, s d ti khon hoc thng tin thuyt minh.
A12. Do nh hng ca php lut v cc quy nh i vi bo co ti chnh c th khc nhau ng k, cc gii trnh bng vn bn s cung cp bng chng kim ton cn thit v
nhn thc ca Ban Gim c i vi hnh vi khng tun th hoc nghi ng c hnh vi khng tun th php lut v cc quy nh m c th gy nh hng trng yu n bo
co ti chnh. Tuy nhin, bn thn cc gii trnh bng vn bn khng cung cp y bng chng kim ton thch hp v do khng nh hng n tnh cht v phm vi ca
cc bng chng kim ton khc c kim ton vin thu thp.
[10]
Cc th tc kim ton khi pht hin hoc nghi ng c hnh vi khng tun th
Du hiu ca hnh vi khng tun th php lut v cc quy nh (Tham chiu: on 18)
A13. Nu kim ton vin nhn thy s tn ti hay c thng tin v cc vn sau, th c th l du hiu ca hnh vi khng tun th php lut v cc quy nh:
c s iu tra ca cc c quan qun l v c quan Nh nc c lin quan hoc c cc khon thanh ton tin pht, bi thng;
C nhng khon thanh ton cho nhng dch v khng r rng hoc cc khon cho vay i vi cc bn t vn, cc bn lin quan, nhn vin ca n v hoc nhn vin
ca c quan qun l Nh nc;
Cc khon hoa hng bn hng hoc ph i l qu cao so vi mc thng thng ca n v hoc so vi cc n v khc cng ngnh hoc so vi gi tr thc t ca dch
v nhn c;
Gi mua qu cao hoc qu thp so vi gi th trng;
Cc khon thanh ton bt thng bng tin mt hoc bng sc hoc chuyn khon qua ngn hng;
Cc giao dch bt thng vi nhng cng ty ng k kinh doanh ti nhng nc c nhiu u i v thu;
Thanh ton hng ha v dch v cho mt nc khc vi xut x ca hng ha, dch v ;
Cc khon thanh ton khng c chng t hp l;
H thng thng tin khng c kh nng theo di v lu li cc hot ng truy cp, thay i trong h thng hoc khng cung cp c cc bng chng y , d l do
thit k hay do sai st;
Cc giao dch khng c ph duyt hoc nhng nghip v ghi chp sai;
Nhn xt tiu cc ca bo ch.
Cc vn lin quan n nh gi ca kim ton vin (Tham chiu: on 18(b))
A14. Cc vn lin quan n nh gi ca kim ton vin v nh hng c th c i vi bo co ti chnh bao gm:
Hu qu tim tng v ti chnh ca hnh vi khng tun th php lut v cc quy nh i vi bo co ti chnh nh tin pht, thit hi, nguy c b tch bin ti sn, b
buc ngng hot ng v kin tng, tranh chp;
Liu hu qu tim tng v ti chnh c phi c trnh by trong phn thuyt minh bo co ti chnh hay khng;
Liu cc hu qu tim tng v ti chnh c nghim trng ti mc t nghi vn v tnh hp l ca vic trnh by bo co ti chnh hoc c th lm sai lch bo co ti
chnh hay khng.
Cc th tc kim ton (Tham chiu: on 19)
A15. Kim ton vin c th tho lun nhng pht hin vi Ban qun tr n v c kim ton khi Ban qun tr c th cung cp thm cc bng chng kim ton. V d, kim ton
vin c th xc nhn rng Ban qun tr c cng hiu bit nh kim ton vinv hon cnh v cc tnh hung lin quan n cc giao dch hoc s kin dn n kh nng c th
xy ra hnh vi khng tun th php lut v cc quy nh.
A16. Nu Ban Gim c n v hoc Ban qun tr khng cung cp y thng tin cho kim ton vin chng minh rng trn thc t n v vn tun th php lut v cc quy
nh th kim ton vin c th xem xt tham kho kin ca chuyn gia t vn php lut ni b hoc chuyn gia t vn php lut bn ngoi ca n v v vic p dng php
lut v cc quy nh trong cc hon cnh c th ny, bao gm c kh nng xy ra gian ln, v nh hng c th c n bo co ti chnh. Nu kim ton vin coi vic tham
kho kin chuyn gia t vn php lut ca n v l khng thch hp hoc khng tha mn vi kin t vn ny, kim ton vin c th xem xt tham kho kin chuyn gia
t vn php lut ca mnh v kh nng tn ti hnh vi vi phm lut hoc cc quy nh, cc hu qu php l c th c, k c kh nng xy ra gian ln v nhng th tc kim ton
vin cn tin hnh thm (nu cn).
nh gi nh hng ca hnh vi khng tun th (Tham chiu: on 21)
A17. Theo quy nh ti on 21, kim ton vin phi nh gi nh hng ca nhng hnh vi khng tun th i vi nhng kha cnh khc ca cuc kim ton, bao gm vic nh
gi ri ro ca kim ton vin v tin cy ca cc gii trnh bng vn bn. nh hng ca cc hnh vi khng tun th c th do kim ton vin pht hin ph thuc vo mi
quan h gia vic thc hin v che du (nu c) cc hnh vi vi phm v mi quan h gia cc hot ng kim sot c th v mc lin quan ca cc cp qun l hoc nhn
vin ca n v c kim ton, c bit l khi c du hiu cho thy c s tham gia ca ngi c thm quyn cao nht trong n v.
A18. Trong trng hp hn hu, kim ton vin c th xem xt vic rt khi cuc kim ton, nu php lut cho php, khi Ban Gim c hoc Ban qun tr khng thc hin cc bin
php x l m kim ton vin cho l cn thit trong hon cnh c th, k c khi hnh vi khng tun th khng nh hng trng yu n bo co ti chnh. Khi quyt nh c
cn thit phi rt khi cuc kim ton hay khng, kim ton vin c th tham kho kin ca chuyn gia t vn php lut. Nu khng th rt khi cuc kim ton, kim ton
vin c th xem xt bin php thay th, bao gm vic m t hnh vi khng tun th trong on Cc vn khc trong bo co kim ton.
[11]
Bo co v vic pht hin hoc nghi ng c hnh vi khng tun th
Bo co v hnh vi khng tun th cho c quan c thm quyn (Tham chiu: on 28)
A19. Trch nhim ngh nghip ca kim ton vin trong vic duy tr tnh bo mt thng tin ca khch hng c th khng cho php kim ton vin thng bo vi bn th ba ngoi
n v c kim ton v vic kim ton vin xc nh hay nghi ng c hnh vi khng tun th php lut v cc quy nh. Tuy nhin, trch nhim php l ca kim ton
vin mi quc gia li khc nhau v trong mt s trng hp, php lut hoc ta n c th bt buc kim ton vin khng tun th trch nhim bo mt thng tin ny. mt
s nc, kim ton vin thc hin kim ton bo co ti chnh ca cc nh ch ti chnh c th trch nhim bo co vi cc c quan Nh nc c thm quyn gim st v cc
hnh vi khng tun th xy ra hoc nghi ng xy ra. ng thi, mt s nc, kim ton vin c th c trch nhim bo co cc sai st cho cc c quan Nh nc c thm
quyn trong trng hp Ban Gim c v Ban qun tr khng thc hin sa cha sai st ny. Kim ton vin c th cn nhc vic tham kho kin chuyn gia t vn php lut
xc nh cc hnh ng thch hp.
A20. Khi kim ton cc n v trong lnh vc cng, kim ton vin c th c ngha v phi bo co vi c quan qun l Nh nc hoc phi trnh by trong bo co kim ton v
cc trng hp khng tun th php lut v cc quy nh.
Ti liu, h s kim ton (Tham chiu: on 29)
A21. Ti liu ca kim ton vin v nhng pht hin lin quan n vic xc nh hoc nghi ng c hnh vi khng tun th php lut v cc quy nh, bao gm:
Bn sao cc ghi chp hoc cc ti liu;
Bin bn tho lun vi Ban Gim c, Ban qun tr n v c kim ton hoc cc i tng bn ngoi n v.
[1]
ISA 200, on 5. [2]
ISA 200, on A51. [3]
ISA 200, on 15. [4]
ISA 315, on 11. [5]
ISA 260, on 13. [6]
ISA 705, on 7-8. [7]
ISA 230, on 8-11, v on A6. [8]
ISA 700, on 38. [9]
ISA 800, on 11. [10]
ISA 580, on 4. [11]
ISA 706, on 8.
TRAO I CC VN QUAN TRNG VI BAN QUN TR
N V C KIM TON
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-3
Vai tr ca vic trao i............................................................................................... 4-7
Ngy hiu lc.............................................................................................................. 8
Mc tiu .................................................................................................................. 9
Gii thch thut ng.................................................................................................. 10
Yu cu
Ban qun tr n v c kim ton.............................................................................. 11-13
Cc vn quan trng cn trao i.............................................................................. 14-17
Qu trnh trao i......................................................................................................... 18-22
Ti liu......................................................................................................................... 23
Ban qun tr n v c kim ton.............................................................................. A1-A8
Cc vn quan trng cn trao i.............................................................................. A9-A27
Qu trnh trao i......................................................................................................... A28-A44
Ti liu......................................................................................................................... A45
Ph lc 1: Cc yu cu c th trong ISQC 1 v cc chun mc kim ton quc t khc cp n vic trao i cc vn quan trng vi ban qun tr n v c kim
ton
Ph lc 2: Kha cnh nh tnh ca h thng k ton
Chun mc kim ton quc t s 260, Trao i cc vn quan trng vi ban qun tr n v c kim ton cn c xem xt cng vi Chun mc kim ton
quc t s 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic trao i cc vn lin quan n cuc kim ton bo co ti chnh vi Ban qun tr
n v c kim ton. Chun mc ny p dng cho mi cuc kim ton bo co ti chnh, khng ph thuc vo quy m hay c cu b my qun tr ca n v c kim ton,
c bit lu n cc trng hp khi ton b Ban qun tr tham gia qun l v iu hnh n v, v trng hp kim ton t chc nim yt. Chun mc ny khng quy nh v
hng dn vic kim ton vin v doanh nghip kim ton trao i vi Ban Gim c hoc ch s hu n v c kim ton, tr khi nhng c nhn u tham gia vo Ban
qun tr n v c kim ton.
2. Chun mc ny p dng cho kim ton bo co ti chnh v c th c p dng kim ton cc thng tin ti chnh qu kh vi s thay i cho ph hp vi tnh hnh thc t
khi Ban qun tr n v c kim ton c trch nhim gim st vic lp v trnh by cc thng tin .
3. Do tm quan trng v hiu qu ca vic trao i thng tin 2 chiu trong qu trnh kim ton, Chun mc kim ton ny a ra khun kh bao qut v ni dung cn trao i gia
kim ton vin vi Ban qun tr n v c kim ton, ng thi xc nh mt s vn c th cn trao i. Ngoi yu cu ca Chun mc ny, cc chun mc kim ton khc
cng quy nh v hng dn v mt s vn khc m kim ton vin cn trao i vi Ban qun tr n v c kim ton (xem Ph lc 1). Chun mc kim ton quc t s
265
[1]
cng quy nh v hng dn vic trao i vi Ban qun tr n v v cc khim khuyt nghim trng trong kim sot ni b m kim ton vin pht hin c trong qu
trnh kim ton. Kim ton vin cn c th phi trao i thm cc vn b sung khc vi Ban qun tr n v c kim ton theo yu cu ca php lut v cc quy nh c lin
quan, theo tha thun vi n v hoc theo mt s yu cu khc t ra cho cuc kim ton, v d nh cc chun mc ca t chc ngh nghip k ton, kim ton quc gia. Chun
mc ny khng hn ch kim ton vin trao i bt k vn no khc vi Ban qun tr n v c kim ton (Tham chiu: on A24-A27).
Vai tr ca vic trao i
4. Chun mc kim ton ny ch yu cp n vic trao i gia kim ton vin vi Ban qun tr n v c kim ton. Vic trao i 2 chiu hiu qu c vai tr quan trng
trong vic h tr:
(a) Kim ton vin v Ban qun tr n v c kim ton hiu c cc vn lin quan n cuc kim ton v tng cng quan h h tr ln nhau trong cng vic. Mi
quan h ny c pht trin trong khi kim ton vin v doanh nghip kim ton vn m bo tnh c lp, khch quan;
(b) Kim ton vin thc hin vic thu thp thng tin lin quan n cuc kim ton t Ban qun tr n v c kim ton. V d, Ban qun tr n v c kim ton c th
gip kim ton vin hiu v n v v mi trng kinh doanh ca n v, nhn bit cc ngun cung cp bng chng kim ton ph hp v cung cp thng tin v cc giao
dch v s kin c th; v
(c) Ban qun tr n v c kim ton hon thnh trch nhim gim st qu trnh lp v trnh by bo co ti chnh, t gim thiu ri ro xy ra cc sai st trng yu i
vi bo co ti chnh.
5. Kim ton vin c trch nhim trao i vi Ban qun tr n v c kim ton v cc vn quan trng quy nh ti Chun mc ny. Ban Gim c n v c kim ton
cng c trch nhim trao i vi Ban qun tr n v v nhng vn Ban qun tr quan tm. Vic trao i ca kim ton vin khng lm gim trch nhim ny ca Ban Gim
c. Tng t, vic Ban Gim c trao i vi Ban qun tr v cc vn m kim ton vin phi trao i khng lm gim trch nhim phi trao i ca kim ton vin. Tuy
nhin, vic trao i ca Ban Gim c c th nh hng n hnh thc v thi gian trao i gia kim ton vin v Ban qun tr n v c kim ton.
6. Theo yu cu ca cc chun mc kim ton quc t, mt s vn bt buc phi c trao i mt cch c th vi Ban qun tr n v c kim ton. Tuy nhin, chun mc
kim ton khng yu cu kim ton vin phi thc hin cc th tc c th nhm pht hin cc vn khc trao i vi Ban qun tr n v c kim ton.
7. Php lut v cc quy nh c th hn ch vic kim ton vin trao i mt s vn nht nh vi Ban qun tr n v c kim ton. V d php lut v cc quy nh c th
nghim cm vic trao i hoc bt k hnh ng no khc gy tn hi n qu trnh iu tra ca c quan chc nng v hnh vi vi phm hoc nghi ng c hnh vi vi phm php
lut. Trong mt s trng hp, nu mu thun gia ngha v bo mt v ngha v trao i thng tin ca kim ton vin phc tp th kim ton vin cn tham kho kin ca
chuyn gia t vn php lut.
Ngy hiu lc
Mc tiu
(a) Thng bo y cho Ban qun tr n v c kim ton v trch nhim ca kim ton vin trong cuc kim ton, phm vi v thi gian d kin thc hin cuc kim ton
bo co ti chnh;
(b) Thu thp t Ban qun tr n v c kim ton cc thng tin lin quan n cuc kim ton;
(c) Kp thi thng bo cho Ban qun tr n v c kim ton cc vn ng lu m kim ton vin bit c khi thc hin cuc kim ton lin quan n trch nhim
gim st qu trnh lp v trnh by bo co ti chnh ca Ban qun tr n v c kim ton; v
(d) Tng cng hiu qu trao i thng tin 2 chiu gia kim ton vin vi Ban qun tr n v c kim ton.
Gii thch thut ng
10. Trong chun mc kim ton quc t, cc thut ng di y c hiu nh sau:
(a) Ban qun tr: L mt t chc hoc c nhn c trch nhim gim st vic iu hnh hot ng v thc hin ngha v gii trnh, k c trch nhim gim st vic lp v trnh
by bo co ti chnh ca n v c kim ton. i vi mt s n v ti mt s nc, Ban qun tr c th bao gm thnh vin Ban Gim c, v d thnh vin ca Hi
ng qun tr ca mt doanh nghip nh nc hoc doanh nghip t nhn, hoc gim c kim ch s hu. on A1-A8 ca Chun mc ny hng dn tnh a dng ca
b my qun tr n v.
(b) Ban Gim c: L nhng ngi c trch nhim trc tip qun l v iu hnh hot ng ca n v c kim ton. i vi mt s n v ti mt s nc, Ban Gim
c bao gm ton b hoc mt s thnh vin trong Ban qun tr ca n v, v d thnh vin ca Hi ng qun tr, hoc gim c kim ch s hu.
Yu cu
Ban qun tr n v c kim ton
11. Kim ton vin cn xc nh thnh vin no ph hp trong Ban qun tr n v c kim ton m kim ton vin cn trao i thng tin khi thc hin kim ton (Tham chiu:
on A1-A4).
Trao i vi mt b phn trong Ban qun tr n v c kim ton
12. Khi trao i cc vn vi mt b phn , v d y ban kim ton, hoc mt c nhn trong Ban qun tr, kim ton vin phi xc nh xem c cn trao i li vi ton b Ban
qun tr hay khng (Tham chiu: on A5- A7).
Trng hp ton b Ban qun tr u l thnh vin Ban Gim c ca n v
13. C trng hp ton b thnh vin Ban qun tr u l thnh vin Ban Gim c n v c kim ton nh ti doanh nghip nh m ch s hu ng thi l Gim c doanh
nghip v khng ai gi vai tr qun tr. Trong trng hp ny, nu cc vn cn trao i theo on 16(c) chun mc ny c trao i vi mt thnh vin trong Ban Gim
c m ngi ng thi cng c trong Ban qun tr th kim ton vin khng cn phi trao i li cc vn trn vi ngi trn cng v l Ban qun tr na. Tuy
nhin, kim ton vin cn chc chn rng cc ni dung trao i vi Ban Gim c c thng bo y ti cc thnh vin c vai tr l Ban qun tr trong n v (Tham
chiu: on A8).
Cc vn cn trao i
Trch nhim ca kim ton vin i vi cuc kim ton bo co ti chnh
14. Kim ton vin cn trao i vi Ban qun tr n v c kim ton v trch nhim ca kim ton vin i vi cuc kim ton bo co ti chnh, gm:
(a) Kim ton vin c trch nhim a ra kin v bo co ti chnh do Ban Gim c n v chu trch nhim lp v trnh by di s gim st ca Ban qun tr n v
c kim ton; v
(b) Vic thc hin kim ton bo co ti chnh khng lm gim trch nhim ca Ban Gim c hoc Ban qun tr n v c kim ton (Tham chiu: on A9-A10).
Phm vi v lch trnh kim ton theo k hoch
15. Kim ton vin cn trao i vi Ban qun tr n v c kim ton cc v phm vi v lch trnh kim ton d kin (Tham chiu: on A11-A15).
Cc pht hin quan trng khi thc hin kim ton
16. Kim ton vin phi trao i vi Ban qun tr n v c kim ton cc vn sau (Tham chiu: on A16):
(a) Nhn xt ca kim ton vin v kha cnh nh tnh ca thng l k ton ca n v, bao gm chnh sch k ton, c tnh k ton v cc thng tin cng b trong bo co
ti chnh. Nu cn thit, kim ton vin cn gii thch cho Ban qun tr n v c kim ton bit l do ti sao kim ton vin cho rng mt thng l k ton quan trng
c coi l chp nhn c theo khun kh v lp v trnh by bo co ti chnh nhng cha hon ton ph hp vi iu kin c th ca n v (Tham chiu: on A17);
(b) Nhng kh khn (nu c) pht sinh trong qu trnh kim ton (Tham chiu: on A18);
(c) Tr khi ton b Ban qun tr ng thi l thnh vin Ban Gim c:
(i) Cc vn quan trng (nu c) pht sinh trong qu trnh kim ton c kim ton vin trc tip trao i hay lp thnh vn bn gi Ban Gim c n v c
kim ton (Tham chiu: on A19);
(ii) Th gii trnh ca Ban Gim c theo ngh ca kim ton vin.
(d) Cc vn khc (nu c) pht sinh trong qu trnh kim ton m theo xt on chuyn mn ca kim ton vin l quan trng i vi vic gim st qu trnh lp v trnh
by bo co ti chnh ca n v (Tham chiu: on A20).
Tnh c lp ca kim ton vin
17. Trng hp n v c kim ton l t chc nim yt, kim ton vin phi trao i vi Ban qun tr n v cc vn sau y:
(a) S tun th cc quy nh v o c ngh nghip c lin quan n tnh c lp ca nhm kim ton v cc c nhn khc trong doanh nghip kim ton, ca doanh nghip
kim ton v cc cng ty mng li; v
(b) (i) Tt c cc mi quan h v cc vn lin quan gia doanh nghip kim ton, cng ty mng li v n v c kim ton, theo xt on chuyn mn ca kim
ton vin, c th nh hng n tnh c lp ca kim ton vin. Trong c tng s ph dch v kim ton v phi kim ton trong k k ton do doanh nghip kim
ton v cng ty mng li cung cp cho n v c kim ton v cc n v thnh vin chu s kim sot ca n v. S ph ny phi c phn loi ph hp theo
tng loi dch v nhm h tr Ban qun tr n v nh gi nh hng ca cc dch v i vi tnh c lp ca kim ton vin; v
(ii) Cc bin php bo v c p dng hn ch nguy c e do n tnh c lp ca kim ton vin hoc gim thiu nguy c ny xung mc c th chp nhn
c (Tham chiu: on A21-A23).
Qu trnh trao i
Thit lp qu trnh trao i
18. Kim ton vin phi trao i vi Ban qun tr n v c kim ton v hnh thc, thi gian v ni dung d kin trao i (Tham chiu: on A28-A36).
Hnh thc trao i
19. Kim ton vin phi trao i bng vn bn vi Ban qun tr n v v nhng pht hin quan trng trong qu trnh kim ton m theo xt on chuyn mn ca kim ton vin th
vic trao i bng li l khng thch hp. Kim ton vin khng nht thit phi trao i bng vn bn v mi vn pht sinh trong qu trnh kim ton (Tham chiu: on A37-
A39).
20. Kim ton vin phi trao i bng vn bn vi Ban qun tr n v c kim ton v tnh c lp ca kim ton vin theo quy nh ti on 17 Chun mc ny.
Thi im trao i
21. Kim ton vin phi kp thi trao i cc vn nu trn vi Ban qun tr n v c kim ton (Tham chiu: on A40-A41).
Tnh y v ph hp ca quy trnh trao i
22. Kim ton vin phi nh gi xem ni dung trao i 2 chiu gia kim ton vin vi Ban qun tr n v c kim ton y cho mc ch ca cuc kim ton hay cha.
Nu thy ni dung trao i cha , kim ton vin cn nh gi mc nh hng (nu c) n nh gi ca kim ton vin v ri ro c sai st trng yu v kh nng thu thp
y bng chng kim ton thch hp, ng thi thc hin thm cc bin php khc phc ph hp (Tham chiu: on A42-A44).
Ti liu, h s kim ton
23. Khi trao i bng li v cc vn quan trng theo quy nh ca Chun mc ny, kim ton vin phi ghi li ni dung ca cc vn trao i, thi gian trao i v nhng
ngi tham gia trao i. Trng hp trao i bng vn bn, kim ton vin phi lu trong h s kim ton vn bn trao i
[2]
***
Hng dn p dng
Ban qun tr n v c kim ton (Tham chiu: on 11)
A1. B my qun tr khc nhau theo tng n v v tng quc gia, ph thuc vo nn tng vn ha v php l khc nhau, quy m doanh nghip v hnh thc s hu. V d:
mt s quc gia, mt y ban gim st (vi ton b hoc hu ht thnh vin khng tham gia iu hnh) tn ti c lp v php l vi ban iu hnh (c cu 2 tng). Ti
mt s quc gia khc, c chc nng gim st v chc nng iu hnh l trch nhim php l ca mt b phn duy nht (c cu 1 tng).
Ti mt s n v, thnh vin Ban qun tr nm gi cc v tr c quy nh trong cu trc php l ca n v, v d nh gim c cng ty. Ti mt s n v khc, nh
mt s n v ca chnh ph, Ban qun tr l mt b phn bn ngoi n v.
Trong mt s trng hp, mt s hoc ton b thnh vin Ban qun tr n v u tham gia qun l v iu hnh n v. Cc trng hp khc, thnh vin Ban qun tr v
Ban Gim c n v hon ton khc nhau.
Trong mt s trng hp, Ban qun tr chu trch nhim ph duyt
[3]
bo co ti chnh (trong cc trng hp khc y l trch nhim ca Ban Gim c). (
A2. Ti hu ht cc n v, qun tr doanh nghip l trch nhim tp th ca b phn c chc nng qun tr, nh Hi ng qun tr, Ban gim st, cc ch phn hn, ch doanh
nghip, ban qun l, ngi c y quyn hoc nhng ngi nm gi cc v tr tng ng. Tuy nhin, cc n v c quy m nh, qun tr doanh nghip c th ch l 1
ngi va nm gi vai tr ch doanh nghip va kim gim c, ng thi doanh nghip khng c ch s hu hay ngi c y quyn no khc. Khi qun tr doanh nghip
thuc trch nhim tp th, mt b phn nh nh y ban kim ton hoc thm ch ch mt c nhn, c th c giao nhim v h tr Ban qun tr thc hin trch nhim ca
Ban qun tr. B phn hoc c nhn ny c th chu trch nhim c th trc php lut, c lp vi trch nhim ca Ban qun tr.
A3. Do tnh a dng nu trn, Chun mc ny khng quy nh tt c cc i tng trong n v c kim ton m kim ton vin cn trao i cc vn c th. Trong mt s
trng hp, kh xc nh chnh xc ngi thch hp kim ton vin trao i do cc quy nh ca php lut hoc iu kin c th ca n v, nh cc n v khng c c
cu Ban qun tr chnh thc, nh cng ty gia nh, t chc phi li nhun, v mt s c quan chnh ph. Trng hp ny, kim ton vin cn tho lun v thng nht vi n v
c kim ton v ngi m mnh cn trao i thng tin. xc nh c ngi cn trao i thng tin, kim ton vin cn tm hiu b my v cc quy trnh qun tr ca n
v c kim ton theo Chun mc kim ton quc t s 315.
[4]
Ngi c la chn trao i c th thay i ph hp vi ni dung ca vn cn trao i.
A4. Chun mc kim ton quc t s 600 quy nh cc vn c th m kim ton vin phi trao i vi Ban qun tr n v c kim ton.
[5]
Khi n v c kim ton l
n v thnh vin ca mt tp on, vic la chn ngi m kim ton vin ca n v thnh vin cn trao i ph thuc vo tnh hnh cuc kim ton v ni dung vn cn
trao i. Trong nhiu trng hp, cc n v thnh vin cng hot ng trong mt lnh vc kinh doanh, trong cng mt h thng kim sot ni b, cng s dng mt h thng
k ton v c cng mt Ban qun tr (v d c chung Hi ng qun tr), kim ton vin c th trao i v cc vn ca cc n v thnh vin trong cng mt cuc trao i.
Trao i vi mt b phn trong Ban qun tr n v c kim ton (Tham chiu: on 12)
A5. Khi cn nhc ni dung trao i vi mt b phn trong Ban qun tr n v c kim ton, kim ton vin cn phi lu n cc vn sau:
Trch nhim ca tng b phn v ca Ban qun tr;
Ni dung ca vn cn trao i;
Php lut v cc quy nh c lin quan;
Liu b phn trong Ban qun tr c thm quyn tin hnh cc bin php x l i vi cc vn c trao i v c th cung cp thm thng tin v gii trnh m
kim ton vin cn hay khng.
A6. Khi quyt nh c nn trao i y hay tm tt thng tin vi Ban qun tr, kim ton vin c th cn nh gi v mc ph hp v hiu qu ca vic trao i thng tin
gia tng b phn ca Ban qun tr vi ton th Ban qun tr. Kim ton vin c th nu r trong iu khon ca hp ng kim ton rng nu php lut khng ngn cm th
kim ton vin c quyn trao i trc tip vi Ban qun tr.
A7. nhiu quc gia c y ban kim ton (hoc b phn tng t). Mc d quyn hn v chc nng c th ca b phn ny c th khc nhau nhng vic trao i vi y ban
kim sot (nu c) l mt vic cn thit trong qu trnh trao i thng tin ca kim ton vin vi Ban qun tr n v c kim ton. Nguyn tc qun tr tt khuyn ngh cc
im sau:
Nn thng xuyn mi kim ton vin tham d cc cuc hp ca y ban kim ton;
Trng ban v cc thnh vin khc ca y ban kim ton nn nh k lin lc vi kim ton vin;
y ban kim ton nn gp kim ton vin t nht mt nm mt ln m khng c s tham gia ca Ban Gim c.
Trng hp ton b Ban qun tr u l thnh vin Ban Gim c ca n v (Tham chiu: on 13)
A8. Trng hp ton b thnh vin Ban qun tr u l thnh vin Ban Gim c n v c kim ton th vic p dng cc quy nh v trao i thng tin cn c thay i cho
ph hp. Trong trng hp , vic trao i vi ngi (hoc nhng ngi) trong Ban Gim c c th khng truyn t ht thng tin ti tt c nhng ngi m kim ton
vin cn phi trao i vi h vi t cch l thnh vin Ban qun tr. V d, trong mt cng ty m tt c thnh vin Ban qun tr u l thnh vin Ban Gim c, mt s thnh
vin (nh thnh vin ph trch bn hng) c th khng bit v nhng vn quan trng c trao i vi mt thnh vin khc (nh thnh vin ph trch vic lp bo co
ti chnh).
Cc vn cn trao i
Trch nhim ca kim ton vin i vi cuc kim ton bo co ti chnh (Tham chiu: on 14)
A9. Trch nhim ca kim ton vin khi thc hin kim ton bo co ti chnh thng c ghi r trong hp ng kim ton hoc tha thun bng vn bn khc ph hp. Cung
cp cho Ban qun tr n v c kim ton mt bn sao hp ng kim ton hoc tha thun bng vn bn khc c th l cch hp l trao i vi h nhng vn nh:
Trch nhim ca kim ton vin khi thc hin kim ton theo chun mc kim ton quc t nhm a kin v bo co ti chnh. Cc ni dung cn trao i theo yu
cu ca cc chun mc kim ton bao gm nhng vn quan trng pht sinh trong qu trnh kim ton bo co ti chnh lin quan n Ban qun tr n v c kim
ton khi gim st qu trnh lp v trnh by bo co ti chnh.
Thc t l cc chun mc kim ton quc t khng yu cu kim ton vin phi thit k cc th tc nhm tm ra cc vn khc trao i vi Ban qun tr n v
c kim ton.
Trch nhim ca kim ton vin v vic trao i cc vn c th theo yu cu ca php lut v cc quy nh c lin quan, theo tha thun vi n v hoc cc quy
nh khc p dng cho cuc kim ton, nh cc chun mc k ton, kim ton quc gia.
A10. Php lut v cc quy nh c lin quan, tha thun vi n v hoc cc quy nh khc p dng cho cuc kim ton c th yu cu kim ton vin phi m rng phm vi trao
i vi Ban qun tr n v c kim ton. V d (a) tha thun vi n v c th xc nh cc vn c th cn trao i pht sinh t cc dch v do doanh nghip kim ton
hay cng ty mng li cung cp ngoi cuc kim ton bo co ti chnh; hoc (b) quy nh v kim ton cc n v trong lnh vc cng c th yu cu trao i cc vn do
kim ton vin pht hin ra t kt qu thc hin cc dch v khc (v d kim ton hot ng).
Phm vi v lch trnh kim ton theo k hoch (Tham chiu: on 15)
A11. Vic trao i v phm vi v lch trnh kim ton theo k hoch c th:
(a) Gip Ban qun tr n v c kim ton hiu r hn v trnh t cng vic kim ton; tho lun cc vn v ri ro v mc trng yu v xc nh phm vi cng vic
yu cu kim ton vin thc hin cc th tc b sung; v
(b) Gip kim ton vin hiu r hn v n v c kim ton v mi trng kinh doanh ca n v.
A12. Kim ton vin cn thn trng khi trao i vi Ban qun tr n v c kim ton v phm vi v lch trnh kim ton theo k hoch khng nh hng n hiu qu cuc
kim ton, c bit trong trng hp mt s hoc ton b thnh vin Ban qun tr u l thnh vin Ban Gim c n v. V d, vic trao i v ni dung v lch trnh thc
hin cc th tc kim ton chi tit c th lm gim tnh hiu qu ca cc th tc ny v n v c kim ton c th d on trc cc bc thc hin.
A13. Cc vn cn c trao i c th gm:
Bin php kim ton vin xut x l ri ro c sai st trng yu do gian ln hay nhm ln;
Cch thc kim ton vin tip cn kim sot ni b ca n v;
Vic p dng mc trng yu cho cuc kim ton.
[6]
A14. Nhng vn khc pht sinh khi lp k hoch kim ton cn tho lun, trao i vi Ban qun tr n v, gm:
Phm vi s dng cng vic ca kim ton ni b v cch thc phi hp vi kim ton vin ni b trn tinh thn xy dng v h tr ln nhau, trong trng hp n v c
b phn kim ton ni b.
Quan im ca Ban qun tr n v c kim ton v:
o C thnh vin Ban qun tr chu trch nhim trao i thng tin vi kim ton vin;
o Phn cng trch nhim gia cc thnh vin Ban qun tr v Ban Gim c n v;
o Mc tiu v chin lc hot ng ca n v v ri ro kinh doanh lin quan c th dn n cc sai st trng yu;
o Nhng vn Ban qun tr c bit quan tm trong qu trnh kim ton, v phm vi cng vic i hi kim ton vin thc hin cc th tc b sung;
o Cc ni dung quan trng cn bo co vi c quan qun l Nh nc;
o Cc vn m Ban qun tr cho l c th nh hng n cuc kim ton bo co ti chnh.
Thi , nhn thc v hnh ng ca Ban qun tr n v lin quan n (a) kim sot ni b ca n v c kim ton v tm quan trng ca kim sot ni b trong
n v, bao gm cch thc Ban qun tr gim st tnh hiu qu ca kim sot ni b, v (b) nhng pht hin hoc kh nng xy ra gian ln.
Bin php m Ban qun tr p dng khi c nhng thay i v chun mc k ton, thng l qun tr doanh nghip, quy nh v nim yt chng khon v cc vn lin
quan.
Phn hi ca Ban qun tr v nhng vn m kim ton vin trao i trc y.
A15. Vic trao i vi Ban qun tr n v c kim ton c th h tr kim ton vin lp k hoch v phm vi v lch trnh kim ton nhng khng lm thay i trch nhim ca
kim ton vin trong vic lp chin lc kim ton tng th v k hoch kim ton, bao gm ni dung, lch trnh v phm vi ca cc th tc cn thc hin thu thp y
cc bng chng kim ton thch hp.
Cc pht hin quan trng khi thc hin kim ton (Tham chiu: on 16)
A16. Ni dung trao i v cc pht hin khi thc hin cuc kim ton bao gm vic yu cu Ban qun tr n v cung cp thng tin b sung nhm cng c cc bng chng kim
ton thu thp. V d kim ton vin c th xc nhn rng Ban qun tr v kim ton vin c cch hiu nh nhau v thc trng v tnh tit ca cc giao dch v s kin c
th.
Kha cnh nh tnh quan trng ca cc thng l k ton (Tham chiu: on 16(a))
A17. Khun kh v lp v trnh by bo co ti chnh cho php n v c thc hin c tnh k ton, la chn chnh sch k ton v cc ni dung cn thuyt minh trn bo co
ti chnh. Khi trao i ci m, mang tnh xy dng v kha cnh nh tnh quan trng trong ca cc thng l k ton ca n v, kim ton vin c th nh gi tnh ph hp
ca cc thng l k ton quan trng. Cc vn c th trao i c trnh by ti Ph lc 2 ca Chun mc ny.
Nhng kh khn pht sinh trong qu trnh kim ton (Tham chiu: on 16(b))
A18. Nhng kh khn pht sinh trong qu trnh kim ton c th l:
Ban Gim c tr hon vic cung cp thng tin theo yu cu;
Thi hn yu cu hon thnh cuc kim ton l qu ngn;
Kim ton vin mt nhiu thi gian hn so vi d kin ban u thu thp y bng chng kim ton thch hp;
Khng c sn cc thng tin cn thu thp;
Nhng hn ch m Ban Gim c t ra vi kim ton vin;
Ban Gim c khng thc hin y vic nh gi v kh nng hot ng lin tc ca n v theo yu cu ca kim ton vin.
Trong mt s trng hp, nhng kh khn nu trn c th hn ch
phm vi kim ton v dn n kin kim ton khng phi l kin chp nhn ton phn.
[7]
Cc vn quan trng cn tho lun, hoc thng bo bng vn bn cho Ban Gim c (Tham chiu: on 16 (c)(i))
A19. Cc vn quan trng pht sinh trong qu trnh kim ton cn tho lun, hoc thng bo bng vn bn cho Ban Gim c, gm:
iu kin kinh doanh nh hng n n v, chin lc v k hoch kinh doanh ca n v c th dn n ri ro c sai st trng yu;
Mi lo ngi v vic Ban Gim c thu kim ton vin khc t vn cc vn v k ton hoc kim ton;
Tho lun trc tip hoc trao i bng vn bn lin quan n vic b nhim kim ton vin v doanh nghip kim ton nm u tin hoc hng nm trong c cp
n cc thng l k ton, vic p dng chun mc kim ton, hoc mc ph dch v kim ton v dch v khc.
Nhng vn quan trng khc lin quan n qu trnh lp v trnh by bo co ti chnh (Tham chiu: on 16(d))
A20. Cc vn quan trng khc pht sinh t cuc kim ton lin quan trc tip n vic Ban qun tr n v c kim ton khi gim st qu trnh lp v trnh by bo co ti
chnh c th bao gm cc vn nh sai st trng yu v thng tin hoc tnh khng nht qun ca cc thng tin c trnh by km theo bo co ti chnh c kim ton
ngay c khi cc sai st khng nht qun ny c sa cha.
Tnh c lp ca kim ton vin (Tham chiu: on 17)
A21. Kim ton vin phi tun th cc quy nh v o c ngh nghip c lin quan, bao gm tnh c lp lin quan n kim ton bo co ti chnh.
[8]
A22. Kim ton vin cn trao i vi Ban qun tr n v c kim ton v cc mi quan h, vn lin quan v cc bin php bo v. Vic trao i ny c th thay i theo tng
trng hp nhng thng cp ti cc ni dung sau:
(a) Nguy c e do tnh c lp ca kim ton vin c th phn loi thnh: Nguy c do t li, nguy c t kim tra, nguy c v s bo cha, nguy c t s quen thuc v
nguy c b e da;
(b) Cc bin php bo v theo yu cu ngh nghip, php lut v cc quy nh c lin quan; bin php bo v trong n v c kim ton v bin php bo v trong cc
h thng v th tc ca doanh nghip kim ton.
Ni dung trao i theo quy nh on 17 (a) bao gm c s v vi phm cc quy nh v o c ngh nghip c lin quan n tnh c lp ca kim ton vin v cc bin
php khc phc p dng hoc kin ngh.
A23. Yu cu trao i lin quan n tnh c lp ca kim ton vin p dng trong trng hp kim ton t chc nim yt cng c th p dng i vi mt s n v khc, c bit
l cc n v c li ch cng chng, v xt trn kha cnh hot ng kinh doanh, quy m v v th doanh nghip, cc n v ny c s lng ng o cc i tng lin quan
thuc mi lnh vc. V d v cc n v khng phi l t chc nim yt nhng cn trao i v tnh c lp ca kim ton vin l cc n v trong lnh vc cng, t chc tn
dng, cng ty bo him, qu lng hu. Mt khc, trong mt s trng hp, vic trao i vi Ban qun tr v tnh c lp ca kim ton vin l khng cn thit, nh khi tt c
cc thnh vin Ban qun tr n v ng thi l thnh vin Ban Gim c v nm c thng tin thng qua vic iu hnh, qun l ca h. Trng hp ny c bit ph
bin khi n v c kim ton do chnh ch s hu qun l, v cc doanh nghip kim ton hoc cng ty mng li khng c quan h g khc vi n v ngoi vic kim
ton bo co ti chnh.
Cc vn khc cn trao i (Tham chiu: on 3)
A24. Ban qun tr c trch nhim gim st hot ng ca Ban Gim c n v m bo n v c kim ton thit k, thc hin v duy tr kim sot ni b ph hp nhm
t c s tin cy ca bo co ti chnh, hiu qu v hiu sut ca cc hot ng v s tun th php lut v cc quy nh c lin quan ca n v.
A25. Kim ton vin c th nhn bit cc vn khc khng lin quan n vic gim st qu trnh lp v trnh by bo co ti chnh ca n v, nhng li tr nn quan trng khi
xem xt trch nhim ca Ban qun tr n v trong vic gim st thc hin chin lc hay ngha v gii trnh ca n v. c th l cc vn nghim trng lin quan n
b my v quy trnh qun tr doanh nghip, cc quyt nh v hnh ng quan trng ca Ban Gim c m cha c s cho php ph hp.
A26. Khi quyt nh c nn trao i cc vn khc vi Ban qun tr n v hay khng, kim ton vin c th cn tho lun vi cp qun l ph hp ca n v v vn cn trao
i, tr khi kim ton vin nhn thy vic tho lun ny l khng cn thit.
A27. Khi trao i cc vn khc, kim ton vin cn lu vi Ban qun tr n v l:
(a) Vic pht hin v trao i cc vn ny l phn b sung cho mc ch chnh ca cuc kim ton l a ra kin v bo co ti chnh;
(b) Kim ton vin khng thc hin th tc kim ton no i vi vn ny ngoi cc th tc cn thit hnh thnh kin v bo co ti chnh;
(c) Kim ton vin khng thc hin th tc kim ton no xc nh cc vn ny c tn ti hay khng.
Qu trnh trao i
Thit lp qu trnh trao i (Tham chiu: on 18)
A28. thit lp mi quan h trao i 2 chiu hiu qu, kim ton vin cn trao i c th v trch nhim ca kim ton vin, phm vi, lch trnh kim ton theo k hoch v ni
dung tng qut cc vn cn trao i.
A29. tng cng hiu qu trao i 2 chiu, kim ton vin cn tho lun cc vn sau:
Mc ch ca vic trao i: Khi xc nh r mc ch trao i, kim ton vin v Ban qun tr n v s hiu r hn v cc vn lin quan v cc hnh ng d kin
pht sinh t qu trnh trao i;
Hnh thc trao i;
Thnh vin nhm kim ton v thnh vin Ban qun tr n v tham gia trao i v cc vn c th;
Mong mun ca kim ton vin l thng tin c trao i 2 chiu v Ban qun tr s trao i vi kim ton vin cc vn h cho l lin quan n cuc kim ton, nh
cc quyt nh chin lc c th nh hng ng k n ni dung, lch trnh v phm vi cc th tc kim ton; s nghi ng hoc pht hin v gian ln v xem xt tnh
chnh trc, nng lc ca thnh vin Ban Gim c;
Quy trnh x l v bo co li v cc vn m kim ton vin trao i;
Quy trnh x l v bo co li v cc vn m Ban qun tr n v trao i.
A30. Quy trnh trao i c th thay i cho ph hp vi quy m v b my qun tr ca n v, cch thc lm vic ca Ban qun tr v nh gi ca kim ton vin v tm quan
trng ca cc vn c trao i. Kh khn trong vic hnh thnh quan h trao i 2 chiu mt cch hiu qu c th cho thy qu trnh trao i gia kim ton vin v Ban
qun tr n v l khng ph hp vi mc ch ca cuc kim ton (xem thm on A44 Chun mc ny).
A31. Khi kim ton cc n v nh, kim ton vin c th trao i vi Ban qun tr theo cch thc n gin hn so vi cc t chc nim yt hoc cng ty c quy m ln.
Trao i vi Ban Gim c
A32. Trong qu trnh kim ton, kim ton vin s trao i nhiu vn vi Ban Gim c, trong c cc vn cn trao i vi Ban qun tr theo quy nh ti Chun mc ny.
Nhng cuc tho lun nh vy nhm khng nh r trch nhim ca Ban Gim c trong vic qun l v iu hnh hot ng ca n v, c bit l trch nhim lp v trnh
by bo co ti chnh.
A33. Trc khi trao i vi Ban qun tr n v, kim ton vin c th tho lun cc vn lin quan vi Ban Gim c, tr khi kim ton vin nhn thy vic trao i trc nh
vy l khng ph hp, v d tho lun vi Ban Gim c v nng lc v tnh chnh trc ca chnh cc thnh vin Ban Gim c. Ngoi vic nhm khng nh r trch nhim
iu hnh ca Ban Gim c, cc cuc tho lun ny cn nhm lm r mt s vn v s kin, v to iu kin cho Ban Gim c c c hi cung cp thm thng tin v gii
trnh lin quan. Tng t, nu n v c b phn kim ton ni b, kim ton vin c th tho lun cc vn lin quan vi b phn kim ton ni b trc khi trao i vi
Ban qun tr n v.
Trao i vi bn th ba
A34. Ban qun tr n v c th mun cung cp cho bn th ba, nh ngn hng, c quan chc nng, vn bn trao i ca kim ton vin. Trong mt s trng hp, vic cung cp
ti liu cho bn th ba l bt hp php hoc khng ph hp. Khi vn bn trao i do kim ton vin cung cp cho Ban qun tr li c cung cp cho bn th ba th bn th ba
cn c thng bo rng vn bn ny khng c lp cho mc ch s dng ca bn th ba, bng cch ghi r trong vn bn trao i vi Ban qun tr n v cc vn sau:
(a) Vn bn trao i c lp ch cho mc ch s dng ca Ban qun tr n v, v nu cn thit, c th cung cp cho Ban Gim c tp on v kim ton vin tp on,
v khng phc v cho mc ch ca bn th ba;
(b) Kim ton vin khng chu trch nhim g vi bn th ba;
(c) Hn ch v cng b hoc cung cp vn bn trao i cho bn th ba.
A35. Ti mt s nc, php lut v cc quy nh c th yu cu kim ton vin phi:
Thng bo cho c quan qun l nh nc mt s vn trao i vi Ban qun tr n v. V d, ti mt s nc, kim ton vin c nhim v thng bo vi c quan
c thm quyn v cc sai st ca n v c kim ton trong trng hp Ban Gim c v Ban qun tr n v khng thc hin cc bin php khc phc;
Np bn sao mt s bo co kim ton vin lp cho Ban qun tr n v cho cc c quan c thm quyn, t chc ti tr, hoc cc t chc khc, nh c quan nh nc
trung ng nu lin quan n n v c li ch cng chng; hoc
Cng b bo co do kim ton vin lp cho Ban qun tr n v s dng ra cng chng.
A36. Tr khi php lut v cc quy nh c lin quan yu cu cung cp vn bn trao i ca kim ton vin vi Ban qun tr n v cho bn th ba, kim ton vin c th phi c
s ng ca Ban qun tr n v trc khi cung cp vn bn .
Hnh thc trao i (Tham chiu: on 19-20)
A37. Ngoi trao i bng vn bn, trao i bng li cng c th l hnh thc trao i hiu qu. Kim ton vin c th trao i bng vn bn hoc bng li cc vn khc ngoi
cc vn quy nh ti on 19-20 Chun mc ny. Trao i bng vn bn c th di dng cng vn, th t do kim ton vin gi cho Ban qun tr n v.
A38. Hnh thc trao i (bng li hoc vn bn, mc chi tit hoc tm tt, trao i c chun b k lng hay trao i n gin) chu nh hng bi tm quan trng ca vn
cn trao i. Ngoi ra, hnh thc trao i c th b nh hng bi cc yu t sau:
Vn trao i c gii quyt tho ng hay cha;
Ban Gim c trao i vi Ban qun tr hay cha;
Quy m, c cu hot ng, mi trng kim sot, c cu t chc theo quy nh ca php lut v ca n v c kim ton;
Trong trng hp thc hin kim ton bo co ti chnh v mc ch c bit, kim ton vin c ng thi thc hin kim ton bo co ti chnh v mc ch chung hay
khng;
Quy nh ca php lut. Ti m s nc, vn bn trao i vi Ban qun tr n v phi theo ng mu do php lut nc s ti quy nh;
Mong mun ca Ban qun tr n v c cc cuc gp hoc trao i nh k vi kim ton vin;
S lng cc cuc gp v trao i gia kim ton vin v Ban qun tr n v;
C s thay i ng k v thnh vin Ban qun tr n v.
A39. Khi tho lun cc vn quan trng vi mt thnh vin trong Ban qun tr n v, nh Ch tch y ban kim ton, kim ton vin c th cn tm tt li vn trong cc
cuc trao i sau vi ton b thnh vin Ban qun tr h nm c y thng tin.
Thi im trao i (Tham chiu: on 21)
A40. Thi im thc hin trao i thay i ph hp vi iu kin ca tng cuc kim ton. Cc iu kin ny bao gm ni dung, tm quan trng ca vn v cc bin php Ban
qun tr n v c th p dng, v d:
Nhng trao i lin quan n vic lp k hoch thng c thc hin ngay khi kim ton vin chun b thc hin cuc kim ton. c bit i vi kim ton nm u
tin, th tc ny c thc hin trong qu trnh thng tho hp ng kim ton.
Kim ton vin cn trao i cng sm cng tt v cc kh khn ng k gp phi trong qu trnh kim ton Ban qun tr n v c kim ton c th h tr kim
ton vin khc phc kh khn, hoc nu nhng kh khn dn n vic kim ton vin a kin khng phi l kin chp nhn ton phn. Tng t, kim ton
vin cn trao i ngay bng li vi Ban qun tr v nhng khim khuyt nghim trng yu trong kim sot ni b m kim ton vin pht hin ra, trc khi thc hin
vic trao i bng vn bn theo Chun mc kim ton quc t s 265.
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Vic trao i v tnh c lp ca kim ton vin cn c thc hin vo thi im kim ton
vin a ra nhng xt on quan trng v nguy c e da tnh c lp v cc bin php bo v lin quan, nh khi chp nhn thc hin hp ng dch v phi kim ton
hay khi hp kt thc kim ton. Cuc hp kt thc kim ton l thi im ph hp trao i cc pht hin trong qu trnh kim ton, trong kim ton vin trnh by
nh gi ca mnh v kha cnh nh tnh ca cng vic k ton ca n v c kim ton.
Khi cng thc hin kim ton bo co ti chnh v mc ch chung v bo co ti chnh v mc ch c bit, kim ton vin cn kt hp cc thi im trao i cho
ph hp.
A41. Nhng yu t khc nh hng n thi im trao i, gm:
Quy m, c cu hot ng, mi trng kim sot, cu trc php l ca n v c kim ton;
Ngha v php l phi trao i mt s vn c th trong khong thi gian nht nh;
Mong mun ca Ban qun tr n v c cc cuc gp hoc trao i nh k vi kim ton vin;
Thi im kim ton vin pht hin ra vn cn trao i, v d kim ton vin c th khng pht hin kp thi mt vn c th (nh khng tun th php lut)
n v c cc bin php ngn chn, nhng vic trao i ca kim ton vin v vn ny s h tr n v tin hnh kp thi cc bin php khc phc.
Tnh y v ph hp ca quy trnh trao i (Tham chiu: on 22)
A42. Kim ton vin khng cn thit k cc th tc chi tit nh gi hiu qu trao i 2 chiu gia kim ton vin v Ban qun tr n v m vic nh gi ch yu s da trn
kt qu thu c t cc th tc kim ton c thc hin cho cc mc ch khc. Cc ni dung cn nh gi c th l:
Tnh ph hp v kp thi ca cc bin php ca Ban qun tr x l cc vn m kim ton vin pht hin v trao i. Nu cc vn quan trng c trao i ln
trc vi Ban qun tr khng c x l tha ng, kim ton vin cn tm hiu l do v sao vn cha c x l tha ng, v xem xt kh nng trao i li v vn
ny. Vic ny trnh ri ro Ban qun tr cho rng kim ton vin thy vn c gii quyt tha ng v khng cn quan trng na.
Thi ci m ca Ban qun tr n v khi trao i vi kim ton vin;
S sn sng v kh nng Ban qun tr n v trao i vi kim ton vin khi khng c mt Ban Gim c;
Kh nng Ban qun tr hiu r cc vn m kim ton vin nu ra, nh mc Ban qun tr tm hiu v vn v cc khuyn ngh m kim ton vin nu ra i vi
cc vn ;
Kh khn trong vic thng nht vi Ban qun tr n v v hnh thc, thi im trao i v ni dung trao i d kin;
Nhn thc ca Ban qun tr v nh hng ca cc vn trao i vi kim ton vin n trch nhim ca Ban qun tr khi tt c hoc mt s thnh vin trong Ban qun
tr n v tham gia vo Ban Gim c;
Vic trao i 2 chiu gia kim ton vin v Ban qun tr n v c tun th cc yu cu ca php lut v cc quy nh c lin quan hay khng.
A43. Nh quy nh ti on 4, vic trao i 2 chiu c hiu qu s h tr cho c kim ton vin v Ban qun tr n v c kim ton. Chun mc kim ton quc t s 315
hng dn s tham gia ca Ban qun tr n v, k c cch lm vic ca Ban qun tr vi kim ton vin ni b (nu c) v kim ton vin c lp, nh mt yut ca mi
trng kim sot ca n v.
[10]
Vic trao i 2 chiu khng y cho thy mi trng kim sot ca n v khng hiu qu v nh hng n nh gi ca kim ton vin
ri ro c sai st trng yu. Cng c th c ri ro l kim ton vin khng thu thp c y bng chng kim ton thch hp a ra kin kim ton v bo co ti
chnh.
A44. Khi trao i 2 chiu gia kim ton vin v Ban qun tr n v khng y v tnh hnh khng c ci thin, kim ton vin c th phi p dng cc bin php sau:
a ra kin kim ton khng phi l kin chp nhn ton phn do b hn ch phm vi kim ton;
Tham kho kin ca chuyn gia t vn php lut v hu qu ca tng bin php c th thc hin;
Trao i vi bn th ba (nh c quan qun l Nh nc) hoc ngi c thm quyn cao hn trong b my qun tr nhng khng trc tip lm vic ti n v, nh ch
s hu doanh nghip (v d, i hi ng c ng) hoc lnh o cc B, ngnh lin quan thuc Chnh ph hay Quc hi nu n v c kim ton hot ng trong
lnh vc cng;
Rt khi hp ng kim ton nu php lut v cc quy nh c lin quan cho php.
Ti liu, h s (Tham chiu: on 23)
A45. Ti liu ghi li cc cuc trao i bng li c th bao gm bn sao bin bn do n v lp v c kim ton vin lu trong ti liu, h s kim ton nu cc bin bn ghi li
mt cch ph hp v ni dung cuc trao i.
Ph lc 1
(Tham chiu: on 3)
CC YU CU C TH TRONG ISQC 1 V CC ISA KHC C QUY NH V HNG DN V VIC TRAO I VI BAN QUN TR N V C KIM
TON
Ph lc ny cung cp danh mc cc on trong ISQC1
[11]
v cc chun mc kim ton quc t khc c hiu lc t 15/12/2009 a ra yu cu trao i mt s vn nht nh vi
Ban qun tr n v c kim ton. Danh mc ny khng s dng thay cho vic xem xt cc quy nh v hng dn lin quan trong cc chun mc kim ton quc t:
ISQC 1, Kim sot cht lng i vi cc cng ty thc hin kim ton v sot xt bo co ti chnh, cc hp ng m bo v cc dch v c lin quan khc - on 30(a)
ISA 240, Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim ton bo co ti chnh - on 21, 38(c)(i) v 40-42
ISA 250, Xem xt tnh tun th php lut v cc quy nh trong kim ton bo co ti chnh - on 14, 19 v 22-24
ISA 265, Trao i v nhng khim khuyt trong h thng kim sot ni b vi ban qun tr v ban gim c n v c kim ton - on 9
ISA 450, nh gi nhng sai st pht hin trong qu trnh kim ton - on 12-13
ISA 505, Thng tin xc nhn t bn ngoi - on 9
ISA 510, Kim ton nm u tin - S d u k - on 7
ISA 550, Cc bn lin quan - on 27
ISA 560, Cc s kin pht sinh sau ngy kho s lp bo co ti chnh - on 7(b)-(c), 10(a), 13(b), 14(a) v 17
ISA 570, Hot ng lin tc - on 23
ISA 600, Nhng vn quan tm c bit - Kim ton cc bo co ti chnh tp on (Bao gm kim ton thnh vin) - on 49
ISA 705, Sa i kin trong bo co ca kim ton vin c lp - on 12, 14, 19(a) v 28
ISA 706, Nhn mnh cc on vn trong bo co ca kim ton vin c lp - on 9
ISA 710, Thng tin c tnh so snh - D liu tng ng v bo co ti chnh mang tnh so snh - on 18
ISA 720, Trch nhim ca kim ton vin i vi cc thng tin khc trong ti liu c bo co ti chnh c kim ton - on 10, 13 v 16
Ph lc 2
(Tham chiu: on 16 (a), A17)
KHA CNH NH TNH CA CNG VIC K TON
Ni dung trao i quy nh ti on 16(a) v hng dn trong on A17 bao gm cc vn sau:
Chnh sch k ton
Tnh ph hp ca chnh sch k ton trong hon cnh c th ca n v trong mi tng quan gia yu cu cn i chi ph cung cp thng tin v li ch c th thu c ca ngi
s dng bo co ti chnh ca n v. Trng hp n v c kim ton c cc chnh sch k ton khc chp nhn c, ni dung trao i c th bao gm vic xc nh cc khon
mc trn bo co ti chnh chu nh hng t vic la chn chnh sch k ton quan trng cng nh cc thng tin v chnh sch k ton m cc n v cng lnh vc p dng.
Vic la chn chnh sch k ton quan trng ln u v thay i chnh sch k ton quan trng, bao gm vic p dng cc chun mc k ton mi. Ni dung trao i c th bao
gm: nh hng ca thi im v phng php p dng s thay i trong chnh sch k ton n li nhun ca n v trong nm hin ti v cc nm tip theo; thi im thay i
chnh sch k ton lin quan n cc chun mc ton mi sp c hiu lc.
nh hng ca cc chnh sch k ton quan trng trong cc lnh vc mi hoc d gy tranh ci (hay cc chnh sch c th i vi tng ngnh ngh, c bit khi khng c hng
dn chnh thc hay thiu s ng thun).
nh hng ca thi im pht sinh cc giao dch trong k k ton m cc giao dch ny c ghi nhn.
c tnh k ton
i vi nhng khon mc m vic s dng c tnh k ton l quan trng, cc vn cn trao i c quy nh v hng dn ti Chun mc kim ton quc t s 540,
[12]
bao
gm:
o Vic xc nh cc c tnh k ton ca Ban Gim c;
o Qu trnh lp c tnh k ton ca Ban Gim c;
o Ri ro c sai st trng yu;
o Du hiu c th c s thin lch ca Ban Gim c;
o Trnh by tnh khng chc chn ca cc c tnh k ton trn bo co ti chnh.
Cng b thng tin trn bo co ti chnh
Cc vn v cc xt on lin quan a ra nhm hnh thnh cc thuyt minh c bit nhy cm trn bo co ti chnh (v d cc thng tin cng b lin quan n ghi nhn doanh
thu, tin lng, tin thng, kh nng hot ng lin tc, cc s kin pht sinh sau ngy kt thc k k ton v cc khon mc tim tng).
Tnh khch quan, nht qun v r rng ca cc thuyt minh trn bo co ti chnh.
Cc vn lin quan
nh hng tim tng i vi bo co ti chnh t cc ri ro ng k, s kin r rng hay khng chc chn, nh cc v kin tng, tranh chp d dang, c trnh by trn bo co
ti chnh.
Mc nh hng ca cc giao dch bt thng n bo co ti chnh, bao gm cc khon mc khng pht sinh thng xuyn c ghi nhn trong k v mc chi tit m cc
nghip v ny c trnh by trn bo co ti chnh.
Cc yu t nh hng n gi tr ghi s ca ti sn v n phi tr, bao gm c s xc nh thi gian s dng hu ch cho ti sn c nh hu hnh v ti sn c nh v hnh ca
n v. Ni dung trao i c th gii thch v cch thc la chn nhn t nh hng n gi tr ghi s ca cc khon mc v mc nh hng n bo co ti chnh nu la chn
phng php khc.
Vic sa cha cc sai st nht nh, v d ch chn sa cc sai st dn n khai tng thu nhp m khng sa cc sai st dn n khai gim thu nhp.
[1]
ISA 265, Trao i cc khim khuyt trong kim sot ni b vi Ban Gim c v Ban qun tr n v c kim ton.
[2]
ISA 230, on 8-11 v on A6.
[3]
Nh nu ti on A40 Chun mc kim ton quc t s 700, chu trch nhim ph duyt ngha l c quyn kt lun rng tt c cc bo co, gm bo co ti chnh v cc thuyt minh km theo
c lp.
[4]
ISA 315, Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v v mi trng ca n v.
[5]
ISA 600, on 46-49.
[6]
[7]
[8]
ISA 200, on 14.
[9]
ISA 265, on 9 v A14.
[10]
ISA 315, on A70.
[11]
ISQC 1, Kim sot cht lng i vi cc cng ty thc hin kim ton v sot xt bo co ti chnh, cc hp ng m bo v cc dch v c lin quan khc.
[12]
ISA 540, Kim ton c tnh k ton, k c c tnh v gi tr hp l v cc thuyt minh lin quan.
TRAO I V NHNG KHIM KHUYT TRONG
KIM SOT NI B VI BAN QUN TR V BAN GIM C
N V C KIM TON
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-3
Ngy hiu lc............................................................................................................... 4
Mc tiu ................................................................................................................... 5
Gii thch thut ng................................................................................................... 6
Yu cu...................................................................................................................... 7-11
Hng dn p dng
Xc nh liu kim ton vin c pht hin c cc khim khuyt trong kim sot
ni b hay khng .......................................................................................................... A1-A4
Nhng khim khuyt nghim trng trong kim sot ni b ............................................... A5-A11
Trao i v nhng khim khuyt trong kim sot ni b .................................................. A12-A30
Chun mc kim ton quc t (ISA) s 265, Trao i v nhng khim khuyt trong kim sot ni b vi Ban Qun tr v Ban Gim c n v c kim ton cn c
xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic trao i mt cch ph hp vi Ban qun tr v Ban Gim c n v c kim ton v
nhng khim khuyt trong kim sot ni b
[1]
m kim ton vin pht hin c khi kim ton bo co ti chnh. Chun mc ny khng quy nh thm cc trch nhim ca
kim ton vin i vi vic tm hiu v kim sot ni b v thit k, thc hin th nghim kim sot ngoi nhng yu cu ca Chun mc kim ton quc t s 315 v 330
[2]
.
Chun mc kim ton quc t s 260
[3]
quy nh v hng dn v trch nhim ca kim ton vin trong vic trao i vi Ban qun tr n v c kim ton lin quan n cuc
kim ton.
2. Khi xc nh v nh gi ri ro c sai st trng yu, kim ton vin phi tm hiu v kim sot ni b lin quan n cuc kim ton
[4]
. Trong qu trnh nh gi ri ro, kim ton
vin xem xt kim sot ni b thit k cc th tc kim ton ph hp vi tnh hnh thc t ca n v c kim ton nhng khng nhm mc ch a ra kin v tnh hu
hiu ca kim sot ni b. Kim ton vin c th pht hin nhng khim khuyt trong kim sot ni b khng ch trong qu trnh nh gi ri ro m cn trong bt k giai on no
khc ca cuc kim ton. Chun mc kim ton ny quy nh v hng dn v nhng khim khuyt pht hin c m kim ton vin phi trao i vi Ban qun tr v Ban Gim
c n v c kim ton.
3. Chun mc kim ton ny khng gii hn vic kim ton vin trao i vi Ban qun tr v Ban Gim c n v c kim ton v nhng vn khc v kim sot ni b m
kim ton vin pht hin trong qu trnh kim ton.
Ngy hiu lc
4. Chun mc ny c hiu lc cho cc cuc kim ton bo co ti chnh cho k bt u vo v sau ngy 15 thng 12 nm 2009.
Mc tiu
5. Mc tiu ca kim ton vin l trao i mt cch ph hp vi Ban qun tr v Ban Gim c n v c kim ton v nhng khim khuyt trong kim sot ni b m kim ton
vin pht hin trong qu trnh kim ton v theo xt on chuyn mn ca kim ton vin th cc vn ny l nghim trng v cn s lu ca Ban qun tr v Ban Gim c.
Gii thch thut ng
(a) Khim khuyt trong kim sot ni b - khim khuyt ny tn ti khi:
(i) Cch thc thit k, thc hin hoc vn hnh mt kim sot khng th ngn chn, hoc pht hin v sa cha mt cch kp thi nhng sai st trong bo co ti chnh; hoc
(ii) Thiu mt th tc kim sot cn thit ngn chn, hoc pht hin v sa cha mt cch kp thi nhng sai st trong bo co ti chnh.
(b) Khim khuyt nghim trng trong kim sot ni b: L mt hoc nhiu khim khuyt trong kim sot ni b kt hp li m theo xt on chuyn mn ca kim ton vin l
nghim trng v cn s lu ca Ban qun tr n v c kim ton (Tham chiu: on A5).
Yu cu
7. Da trn c s cng vic kim ton thc hin, kim ton vin phi xc nh xem pht hin c mt hay nhiu khim khuyt trong kim sot ni b hay cha (Tham chiu:
on A1-A4).
8. Nu pht hin ra mt hoc nhiu khim khuyt trong kim sot ni b, kim ton vin phi da trn c s cng vic kim ton thc hin xc nh xem liu mt khim khuyt
ring l hay cc khim khuyt kt hp li c to nn nhng khim khuyt nghim trng hay khng (Tham chiu: on A5-A11).
9. Kim ton vin phi trao i bng vn bn mt cch kp thi vi Ban qun tr n v c kim ton v nhng khim khuyt nghim trng trong kim sot ni b c pht hin
trong qu trnh kim ton (Tham chiu: on A12-A18, A27).
10. Kim ton vin cng phi trao i mt cch kp thi vi cp qun l ph hp ca n v c kim ton v cc ni dung sau (Tham chiu: on A19, A27):
(a) Trao i bng vn bn, nhng khim khuyt nghim trng trong kim sot ni b m kim ton vin trao i hoc c nh trao i vi Ban qun tr, tr khi cc ni dung
ny khng thch hp trao i trc tip vi Ban Gim c; v (Tham chiu: on A14, A20-A21)
(b) Nhng khim khuyt khc trong kim sot ni b c pht hin trong qu trnh kim ton m cha c cc bn khc trao i vi cc cp qun l v theo xt on chuyn
mn ca kim ton vin l nghim trng v cn s lu ca Ban Gim c (Tham chiu: on A22-A26).
11. Kim ton vin phi trnh by cc ni dung sau trong vn bn trao i v nhng khim khuyt nghim trng trong kim sot ni b:
(a) M t cc khim khuyt v gii thch nhng nh hng tim tng ca cc khim khuyt , v (Tham chiu: on A28)
(b) Cc thng tin y gip Ban qun tr v Ban Gim c n v c kim ton hiu c bi cnh ca thng tin trao i. C th l, kim ton vin phi gii thch (Tham
chiu: on A29-A30)
(i) Mc ch ca cuc kim ton l kim ton vin a ra kin v bo co ti chnh;
(ii) Cng vic kim ton bao gm xem xt kim sot ni b lin quan n vic lp bo co ti chnh thit k cc th tc kim ton ph hp, nhng khng nhm mc ch
a ra kin v tnh hu hiu ca kim sot ni b; v
(iii) Cc vn c bo co ch gii hn nhng khim khuyt m kim ton vin pht hin trong qu trnh kim ton m kim ton vin cho l nghim trng v cn
bo co vi Ban qun tr n v c kim ton.
***
Hng dn p dng
Xc nh liu kim ton vin c pht hin c cc khim khuyt trong kim sot ni b hay khng (Tham chiu: on 7)
A1. xc nh liu kim ton vin c pht hin c mt hoc nhiu khim khuyt trong kim sot ni b hay khng, kim ton vin c th tho lun nhng s kin v tnh
hung m kim ton vin pht hin vi Ban Gim c v cp qun l ph hp ca n v c kim ton. Vic tho lun ny gip kim ton vin cnh bo cho Ban Gim c
mt cch kp thi v s tn ti ca nhng khim khuyt m Ban Gim c c th khng bit t trc. Cp qun l ph hp tho lun v nhng pht hin ny thng l
ngi nm r lnh vc kim sot ni b c lin quan v c quyn sa cha nhng khim khuyt pht hin c trong kim sot ni b. Trong mt s trng hp, vic tho
lun trc tip nhng khim khuyt pht hin c vi Ban Gim c c th l khng thch hp, v d khi nhng pht hin lm pht sinh nghi vn v tnh chnh trc v nng
lc ca Ban Gim c.
A2. Khi tho lun vi Ban Gim c v nhng s kin v tnh hung pht hin, kim ton vin c th thu thp c nhng thng tin ph hp xem xt thm, nh:
Hiu bit ca Ban Gim c v nguyn nhn thc t hoc nguyn nhn nghi vn dn n nhng khim khuyt.
Nhng trng hp ngoi l pht sinh t nhng khim khuyt m Ban Gim c c th nhn thy, v d, nhng sai st khng c ngn chn bi s kim sot bng
cng ngh thng tin ph hp.
Du hiu ban u v phn ng ca Ban Gim c i vi nhng pht hin ca kim ton vin.
A3. Mc d nhng khi nim c bn v hot ng kim sot ca cc n v nh c th tng t vi nhng n v ln nhng cch thc vn hnh ca hot ng kim sot ti cc
n v ny s khc nhau. Hn na, ti cc n v nh, mt s hot ng kim sot nht nh c th l khng cn thit do quyn hnh ca Ban Gim c. V d, vic ch c Ban
Gim c c quyn cp tn dng cho khch hng v duyt nhng khon mua ln c th to ra s kim sot hiu qu i vi nhng s d ti khon v giao dch quan trng,
lm gim hoc loi b s cn thit phi c nhng hot ng kim sot chi tit hn.
A4. Ngoi ra, cc n v nh thng c t nhn vin nn c th hn ch mc phn nhim. Tuy nhin, trong mt n v nh m Gim c ng thi l ch s hu, Gim c c
th thc hin chc nng gim st hiu qu hn so vi mt n v ln. Mc gim st ca Ban Gim c cng cao th kh nng Ban Gim c khng ch kim sot cng ln.
Nhng khim khuyt nghim trng trong kim sot ni b (Tham chiu: on 6(b), 8)
A5. S nghim trng ca mt khim khuyt hoc ca cc khim khuyt kt hp li trong kim sot ni b khng ch ph thuc vo vic sai st c thc s xy ra hay cha, m
cn ph thuc vo kh nng sai st c th xy ra v mc nghim trng ca sai st. Do , nhng khim khuyt nghim trng vn c th tn ti mc d kim ton vin
khng pht hin c cc sai st trong qu trnh kim ton.
A6. V d v nhng vn m kim ton vin c th xem xt khi xc nh mt khim khuyt hoc cc khim khuyt kt hp li trong kim sot ni b c to thnh khim khuyt
nghim trng hay khng, bao gm:
Kh nng cc khim khuyt dn n nhng sai st trng yu trong bo co ti chnh trong tng lai;
Kh nng mt mt hoc gian ln v ti sn hoc n phi tr;
Tnh ch quan v s phc tp ca vic xc nh gi tr c tnh, nh cc c tnh k ton lin quan n gi tr hp l;
Nhng khon mc trong bo co ti chnh chu nh hng bi cc khim khuyt;
S lng giao dch hoc c th pht sinh trong s d ti khon hoc cc nhm giao dch c th chu nh hng ca cc khim khuyt;
Tm quan trng ca vic kim sot qu trnh lp v trnh by bo co ti chnh, v d:
o Cc kim sot gim st chung (nh gim st i vi Ban Gim c).
o Cc kim sot i vi vic ngn chn v pht hin gian ln.
o Cc kim sot i vi vic la chn v p dng cc chnh sch k ton quan trng.
o Cc kim sot i vi nhng giao dch quan trng vi cc bn lin quan.
o Cc kim sot i vi nhng giao dch quan trng ngoi qu trnh hot ng thng thng ca n v.
o Cc kim sot i vi qu trnh lp v trnh by bo co ti chnh vo cui k k ton (nh kim sot i vi nhng bt ton khng thng xuyn).
Nguyn nhn v tn sut ca nhng trng hp ngoi l c pht hin do nhng khim khuyt trong kim sot;
S tng tc ca khim khuyt ny vi nhng khim khuyt khc trong kim sot ni b.
A7. V d v nhng du hiu cho thy nhng khim khuyt nghim trng trong kim sot ni b, bao gm:
Bng chng v cc kha cnh khng hiu qu ca mi trng kim sot, nh:
o Nhng giao dch quan trng mang li li ch v ti chnh cho Ban Gim c nhng khng c Ban qun tr xem xt k lng.
o Pht hin v gian ln ca Ban Gim c m kim sot ni b ca n v khng ngn chn c, d gian ln c trng yu hay khng.
o Ban Gim c khng thc hin thnh cng vic khc phc i vi nhng khim khuyt nghim trng c trao i trc .
n v khng c qu trnh nh gi ri ro m l ra phi c.
Bng chng v quy trnh nh gi ri ro khng hu hiu, v d Ban Gim c khng xc nh c ri ro c sai st trng yu m kim ton vin k vng l quy trnh
nh gi ri ro ca n v phi xc nh c.
Bng chng v mt bin php x l khng hu hiu i vi nhng ri ro ng k xc nh c (v d, khng c kim sot i vi ri ro ).
Kim sot ni b ca n v khng ngn chn, pht hin v sa cha c nhng sai st m kim ton vin pht hin.
iu chnh li bo co ti chnh pht hnh cc k trc phn nh vic sa cha mt sai st trng yu do nhm ln hoc gian ln.
Bng chng v vic Ban Gim c khng c kh nng gim st vic lp v trnh by bo co ti chnh.
A8. Cc kim sot c th c thit k thc hin ring l hoc kt hp ngn chn hoc pht hin v sa cha nhng sai st mt cch hu hiu
[5]
. V d, cc kim sot i vi
cc khon phi thu c th bao gm c kim sot t ng v kim sot th cng c thit k cng ngn chn hoc pht hin v sa cha nhng sai st trong s d ti khon.
Bn thn mt khim khuyt trong kim sot ni b c th khng hnh thnh nn mt khim khuyt nghim trng. Tuy nhin, s kt hp ca cc khim khuyt c nh
hng n cng s d ti khon, thng tin thuyt minh, c s dn liu lin quan, hoc thnh phn ca kim sot ni b c th lm tng ri ro sai st ti mc c th lm pht
sinh mt khim khuyt nghim trng.
A9. Php lut v cc quy nh ca mt s nc c th yu cu (c bit cho vic kim ton cc t chc nim yt) kim ton vin phi trao i vi Ban qun tr hoc cc bn lin
quan khc (nh cc c qun qun l) v mt hoc nhiu loi khim khuyt c th trong kim sot ni b m kim ton vin pht hin trong qu trnh kim ton. Khi php
lut v cc quy nh xy dng nhng thut ng v nh ngha c th cho cc loi khim khuyt ny v yu cu kim ton vin s dng nhng thut ng v nh ngha ny
cho mc ch trao i, kim ton vin phi thc hin vic theo cc yu cu ca php lut v cc quy nh.
A10. Khi mi quc gia xy dng nhng thut ng c th cho cc loi khim khuyt trong kim sot ni b cn phi c trao i nhng khng nh ngha nhng thut ng ,
kim ton vin c th cn phi s dng xt on ca mnh xc nh cc vn cn phi c trao i thm theo yu cu ca php lut v cc quy nh. Khi lm nh vy,
kim ton vin c th vn dng cc quy nh v hng dn ca chun mc kim ton ny. V d, nu yu cu ca php lut hoc cc quy nh c t ra vi mc ch lu
Ban qun tr v cc vn kim sot ni b m Ban qun tr cn bit th c th coi nhng vn tng ng vi nhng khim khuyt nghim trng m chun mc ny
yu cu trao i vi Ban qun tr.
A11. Cc quy nh ca chun mc ny vn c p dng ngay c khi php lut hoc cc quy nh c th yu cu kim ton vin s dng nhng thut ng hoc nh ngha c th.
Trao i v nhng khim khuyt trong kim sot ni b
Trao i v nhng khim khuyt nghim trng trong kim sot ni b vi Ban qun tr ca n v c kim ton (Tham chiu: on 9)
A12. Vic trao i bng vn bn vi Ban qun tr n v c kim ton v nhng khim khuyt nghim trng cho thy tm quan trng ca nhng khim khuyt ny v gip Ban
qun tr thc hin trch nhim gim st ca h. Chun mc kim ton quc t s 260 quy nh nhng ni dung cn xem xt lin quan n vic trao i vi Ban qun tr khi tt
c thnh vin Ban qun tr u tham gia vo vic qun l n v
[6]
.
A13. xc nh thi im thc hin vic trao i bng vn bn, kim ton vin c th xem xt liu vn bn trao i c phi l mt yu t quan trng gip Ban qun tr hon
thnh trch nhim gim st ca h hay khng. Ngoi ra, i vi nhng t chc nim yt ca mt s quc gia nht nh, Ban qun tr c th cn nhn c vn bn trao i ca
kim ton vin trc ngy ph duyt bo co ti chnh hon thnh trch nhim c th lin quan n kim sot ni b theo quy nh hoc v mc ch khc. i vi cc n
v khc, kim ton vin c th cung cp vn bn trao i vo thi im mun hn. Tuy nhin, trng hp sau, v vn bn trao i ca kim ton vin v nhng khim khuyt
nghim trng l mt b phn ca h s kim ton chnh thc, vn bn trao i l rt cn thit
[7]
kim ton vin hon thnh kp thi vic tp hp h s kim ton chnh thc.
Chun mc kim ton quc t s 230 quy nh thi hn ph hp hon thin h s kim ton chnh thc thng khng qu 60 ngy k t ngy k bo co kim ton
[8]
.
A14. D vic trao i bng vn bn din ra vo thi im no, kim ton vin vn c th trao i trc bng li vi Ban Gim c hoc Ban qun tr v nhng khim khuyt nghim
trng gip h c hnh ng sa cha kp thi gim thiu ri ro c sai st trng yu. Tuy nhin, vic trao i bng li khng c ngha l kim ton vin khng phi trao
i bng vn bn v cc khim khuyt nghim trng nh yu cu ca chun mc ny.
A15. Kim ton vin cn s dng xt on chuyn mn xc nh mc chi tit ca nhng khim khuyt nghim trng c trao i. V d v nhng yu t m kim ton vin
c th xem xt khi quyt nh mc chi tit ca vic trao i, bao gm:
Bn cht ca n v c kim ton. V d, yu cu v trao i t ra i vi mt n v c li ch cng chng c th khc so vi n v khng c li ch cng chng.
Quy m v s phc tp ca n v c kim ton. V d, yu cu v trao i t ra i vi mt n v phc tp c th khc so vi mt n v n gin.
Ni dung ca nhng khim khuyt nghim trng m kim ton vin pht hin.
Thnh phn Ban qun tr ca n v. V d, yu cu v trao i c th cn chi tit hn nu Ban qun tr gm nhng thnh vin khng c nhiu kinh nghim v ngnh
ngh ca n v hoc v nhng lnh vc b nh hng.
Cc yu cu ca php lut v cc quy nh lin quan n vic trao i nhng loi khim khuyt c th trong kim sot ni b.
A16. Ban Gim c v Ban qun tr n v c kim ton c th bit v nhng khim quyt m kim ton vin pht hin trong qu trnh kim ton v c th quyt nh khng
sa cha nhng khim khuyt , v l do chi ph hoc l do khc. Trch nhim cn nhc yu t chi ph v li ch ca vic thc hin hnh ng sa cha thuc v Ban Gim
c v Ban qun tr n v. Theo , kim ton vin phi p dng yu cu trong on 9, bt k vic Ban Gim c v Ban qun tr c xem xt yu t chi ph hay nhng yu t
khc khi quyt nh c cn sa cha nhng khim khuyt hay khng.
A17. Vic kim ton vin trao i vi Ban qun tr v Ban Gim c n v c kim ton v mt khim khuyt nghim trng trong ln kim ton trc khng loi b s cn
thit phi trao i li nu hnh ng sa cha khng c thc hin. Nu mt khim khuyt nghim trng c trao i trc vn cn tn ti, vic trao i ca nm nay
c th lp li m t t ln trao i trc, hoc n gin hn l nhc n ln trao i trc. Kim ton vin c th phng vn Ban Gim c hoc Ban qun tr v l do khim
khuyt cha c sa cha. Nu khng c gii thch hp l, bn thn vic khng thc hin hnh ng sa cha l mt khim khuyt nghim trng.
A18. Khi kim ton cc n v nh, kim ton vin c th trao i vi Ban qun tr theo mt cch n gin hn so vi nhng n v c kim ton ln.
Trao i v nhng khim khuyt ca kim sot ni b vi Ban Gim c v cc cp qun l ph hp (Tham chiu: on 10)
A19. Thng thng, cp qun l ph hp l nhng ngi c trch nhim v thm quyn nh gi nhng khim khuyt trong kim sot ni b v thc hin hnh ng sa cha cn
thit. i vi nhng khim khuyt nghim trng, cp qun l ph hp trao i c th l Gim c iu hnh hoc Gim c ti chnh (hoc tng ng) v nhng vn
ny cng cn c trao i vi Ban qun tr. i vi nhng khim khuyt khc trong kim sot ni b, cp qun l ph hp trao i c th l nhng c nhn tham gia trc
tip nhiu hn vo cc lnh vc kim sot b nh hng v c quyn thc hin hnh ng sa cha thch hp.
Trao i v nhng khim khuyt nghim trng trong kim sot ni b vi Ban Gim c (Tham chiu: on 10(a))
A20. Vic pht hin mt s khim khuyt nghim trng trong kim sot ni b c th lm pht sinh nghi vn v tnh chnh trc v nng lc ca Ban Gim c. V d, c th c bng
chng v vic Ban Gim c gian ln hoc c khng tun th php lut v cc quy nh, hoc Ban Gim c cho thy khng c kh nng gim st tha ng vic lp v trnh
by bo co ti chnh c th t ra nghi vn v nng lc ca Ban Gim c. Do , vic trao i trc tip vi Ban Gim c v nhng khim khuyt ny l khng thch hp.
A21. Chun mc kim ton quc t s 250 quy nh v hng dn v vic bo co v s khng tun th php lut v cc quy nh m kim ton vin pht hin hoc nghi ng, bao
gm c trng hp Ban qun tr c lin quan n hnh vi khng tun th
[9]
. Chun mc kim ton quc t s 240 quy nh v hng dn v vic trao i vi Ban qun tr khi
kim ton vin pht hin ra gian ln hoc nghi ng c gian ln lin quan n Ban Gim c
[10]
.
Trao i v nhng khim khuyt khc trong kim sot ni b vi Ban Gim c (Tham chiu: on 10(b))
A22. Trong qu trnh kim ton, kim ton vin c th pht hin ra nhng khim khuyt khc trong kim sot ni b tuy khng phi l khim khuyt nghim trng nhng li l
nhng vn m Ban Gim c quan tm. Kim ton vin cn thc hin cc xt on chuyn mn xc nh khim khuyt no trong kim sot ni b m Ban Gim c
quan tm, c tnh n kh nng v mc nghim trng ca nhng sai st c th pht sinh trong bo co ti chnh do nhng khim khuyt .
A23. Vic trao i nhng khim khuyt khc trong kim sot ni b m Ban Gim c quan tm khng nht thit phi bng vn bn m c th bng li. Nu tho lun vi Ban
Gim c v nhng s kin v tnh hung lin quan n pht hin ca kim ton vin, kim ton vin c th coi chnh l vic trao i bng li v nhng khim khuyt khc
trong kim sot ni b. Do , kim ton vin khng cn thc hin vic trao i chnh thc sau .
A24. Nu trong k trc, kim ton vin trao i vi Ban Gim c v nhng khim khuyt trong kim sot ni b m khng phi l nhng khim khuyt nghim trng, v Ban
Gim c quyt nh khng sa cha nhng khim khuyt do chi ph hoc nhng l do khc th kim ton vin khng cn trao i li v nhng khim khuyt ny trong
k hin ti. Kim ton vin cng khng phi lp li thng tin v nhng khim khuyt ny nu cc bn khc (nh kim ton vin ni b hoc c quan qun l) trao i vi
Ban Gim c. Tuy nhin, kim ton vin c th trao i li v nhng khim khuyt khc ny nu c s thay i thnh vin Ban Gim c, hoc kim ton vin nhn thy c
thng tin mi lm thay i hiu bit trc y ca kim ton vin v Ban Gim c v cc khim khuyt. Tuy nhin, vic Ban Gim c khng sa cha c nhng khim
khuyt khc trong kim sot ni b c trao i t trc c th tr thnh mt khim khuyt nghim trng cn trao i vi Ban qun tr. Vic ny c xy ra hay khng ty
thuc vo nh gi ca kim ton vin trong trng hp .
A25. Trong mt s trng hp, Ban qun tr c th mun bit chi tit v nhng khim khuyt khc trong kim sot ni b m kim ton vin trao i vi Ban Gim c, hoc
mun c thng bo ngn gn v bn cht ca nhng khim khuyt khc. Kim ton vin cng c th thy thch hp khi thng bo cho Ban qun tr v vic trao i nhng
khim khuyt khc vi Ban Gim c. Trong c hai trng hp, kim ton vin c th bo co bng li hoc bng vn bn vi Ban qun tr khi thch hp.
A26. Chun mc kim ton quc t s 260 a ra nhng vn cn lu lin quan n vic trao i vi Ban qun tr khi tt c thnh vin Ban qun tr u tham gia trc tip vo
vic qun l n v
[11]
.
A27. Khi kim ton cc n v trong lnh vc cng, kim ton vin c th c thm trch nhim trao i nhng khim khuyt trong kim sot ni b m kim ton vin pht hin
trong qu trnh kim ton vi cch thc trao i, mc chi tit phi trao i v vi cc bn m chun mc kim ton ny cha quy nh v hng dn. V d, nhng khim
khuyt nghim trng c th phi trao i vi c quan gim st hoc c quan qun l. Php lut v cc quy nh hoc c quan c thm quyn cng c th yu cu kim ton
vin khi kim ton cc n v trong lnh vc cng phi bo co v nhng khim khuyt trong kim sot ni b, cho d nhng khim khuyt c th c nh hng nghim
trng n mc no. Ngoi ra, php lut c th yu cu kim ton vin khi kim ton cc n v trong lnh vc cng phi bo co v nhng vn lin quan n kim sot
ni b vi phm vi rng hn so vi nhng khim khuyt trong kim sot ni b cn trao i theo Chun mc ny, v d, nhng kim sot lin quan n vic tun th php lut,
cc quy nh, hoc cc iu khon ca hp ng hoc cc hip nh ti tr.
Ni dung ca vn bn trao i v nhng khim khuyt nghim trng trong kim sot ni b (Tham chiu: on 11)
A28. Khi gii thch nhng nh hng tim tng ca nhng khim khuyt nghim trng, kim ton vin khng cn nh lng nhng nh hng . V mc ch bo co, nhng
khim khuyt nghim trng c th c nhm li vi nhau khi thch hp. Kim ton vin cng c th a vo vn bn trao i nhng gi v hnh ng sa cha cc khim
khuyt, bin php x l thc t hoc d kin ca Ban Gim c, v cp n vic kim ton vin c thc hin cc bc kim tra xem Ban Gim c c thc hin nhng
bin php x l hay khng.
A29. Kim ton vin c th a thm nhng ni dung sau vo vn bn trao i:
Mt on ni r rng nu kim ton vin thc hin thm cc th tc kim tra i vi kim sot ni b, kim ton vin c th pht hin thm nhng khim khuyt cn
bo co, hoc kt lun rng mt s khim khuyt bo co nhng thc t c th li khng cn phi bo co;
Mt on ni r l vn bn trao i c cung cp cho nhng mc ch ca Ban qun tr, v c th khng ph hp cho cc mc ch khc.
A30. Php lut hoc cc quy nh c th yu cu kim ton vin hoc Ban Gim c cung cp cho c quan qun l nh nc c thm quyn mt bn sao vn bn trao i v nhng
khim khuyt nghim trng. Trong trng hp ny, vn bn trao i ca kim ton vin c th cn nu r tn c quan qun l nh nc c thm quyn .
[1]
ISA 315 Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v c kim ton v mi trng ca n v, on 4 v 12.
[2]
ISA 330 Bin php x l ca kim ton vin i vi ri ro nh gi.
[3]
ISA 260 Trao i vi Ban qun tr n v c kim ton.
[4]
ISA 315, on 12. on A60-A65 hng dn v cc kim sot lin quan n cuc kim ton.
[5]
ISA 315, on A66.
[6]
ISA 260, on 13.
[7]
ISA 230, Ti liu, h s kim ton, on 14.
[8]
ISA 260, on A21.
[9]
ISA 250, Xem xt tnh tun th php lut v cc quy nh trong kim ton bo co ti chnh, on 22-28.
[10]
ISA 240, Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim ton bo co ti chnh, on 41.
[11]
ISA 260, on 13.
LP K HOCH KIM TON BO CO TI CHNH
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Vai tr v lch trnh lp k hoch kim ton.................................................................... 2
Ngy hiu lc............................................................................................................... 3
Mc tiu ................................................................................................................... 4
Yu cu
Vai tr ca cc thnh vin chnh trong cuc kim ton.................................................... 5
Cc th tc ban u ca cuc kim ton........................................................................ 6
Lp k hoch kim ton................................................................................................ 7-11
Ti liu, h s kim ton................................................................................................ 12
Lu b sung cho cc cuc kim ton nm u tin....................................................... 13
Hng dn p dng
Vai tr v lch trnh lp k hoch kim ton.................................................................... A1-A3
Vai tr ca cc thnh vin chnh trong cuc kim ton.................................................... A4
Cc th tc ban u ca cuc kim ton........................................................................ A5-A7
Lp k hoch kim ton................................................................................................ A8-A15
Ti liu, h s kim ton................................................................................................ A16-A19
Lu b sung cho cc cuc kim ton nm u tin....................................................... A20
Ph lc: Cc vn cn lu khi xy dng k hoch kim ton tng th
Chun mc kim ton quc t s 300, Lp k hoch kim ton bo co ti chnh cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim
ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic lp k hoch kim ton bo co ti chnh. Chun mc ny c p dng cho cc
cuc kim ton nm tip theo. Cc lu b sung cho cuc kim ton nm u tin c quy nh ring.
Vai tr v lch trnh lp k hoch kim ton
2. Vic lp k hoch kim ton bao gm xy dng chin lc kim ton tng th v cho cuc kim ton v k hoch kim ton. Vic lp k hoch ph hp s em li li ch cho
cuc kim ton bo co ti chnh (Tham chiu: on A1-A3), nh sau:
Gip kim ton vin dnh s quan tm ph hp n cc phn quan trng ca cuc kim ton;
Gip kim ton vin xc nh v gii quyt kp thi cc vn c th xy ra;
Gip kim ton vin t chc v qun l cuc kim ton mt cch thch hp nhm m bo cuc kim ton c tin hnh mt cch hiu qu;
H tr trong vic la chn thnh vin nhm kim ton c nng lc chuyn mn v kh nng ph hp x l cc ri ro d kin, v phn cng cng vic ph hp cho
tng thnh vin;
To iu kin cho vic ch o, gim st cc thnh vin nhm kim ton v sot xt cng vic ca h;
H tr (nu c th) trong vic phi hp cng vic ca kim ton vin n v thnh vin v cc chuyn gia.
Ngy hiu lc
Mc tiu
4. Mc tiu ca kim ton vin l lp k hoch kim ton m bo cuc kim ton c tin hnh mt cch c hiu qu.
Yu cu
S tham gia ca cc thnh vin ch cht trong cuc kim ton
5. Ch phn hn cuc kim ton v cc thnh vin ch cht trong nhm kim ton phi tham gia vo qu trnh lp k hoch kim ton, bao gm lp k hoch v tho lun vi cc
thnh vin khc trong nhm kim ton (Tham chiu: on A4).
Cc th tc ban u ca cuc kim ton
6. Khi bt u cuc kim ton nm hin ti, kim ton vin phi thc hin cc th tc sau y:
(a) Thc hin cc th tc i vi vic duy tr quan h khch hng v cuc kim ton c th theo Chun mc kim ton quc t s 220;
[1]
(b) nh gi vic tun th cc quy nh v o c ngh nghip, bao gm tnh c lp theo Chun mc kim ton quc t s 220;
[2]
v
(c) m bo khch hng hiu ng v cc iu khon ca hp ng kim ton theo Chun mc kim ton quc t s 210.
[3]
(Tham chiu: on A5 - A7).
Lp k hoch kim ton
7. Kim ton vin phi xy dng chin lc kim ton tng th xc nh phm vi, lch trnh v nh hng ca cuc kim ton, v c hng lp k hoch kim ton.
8. Khi xy dng chin lc kim ton tng th, kim ton vin phi:
(a) Xc nh c im ca cuc kim ton nhm xc nh phm vi kim ton;
(b) Xc nh mc tiu bo co ca cuc kim ton nhm thit lp lch trnh kim ton v yu cu trao i thng tin;
(c) Xem xt cc yu t m theo xt on chuyn mn ca kim ton vin c vai tr quan trng trong vic nh hng cng vic ca nhm kim ton;
(d) Xem xt kt qu ca cc th tc ban u ca cuc kim ton cng nh xem xt liu nhng hiu bit m kim ton vin thu c t vic cung cp cc dch v trc y
cho n v c kim ton c ph hp vi cuc kim ton ny hay khng; v
(e) Xc nh ni dung, lch trnh v phm vi ca cc ngun lc cn thit thc hin cuc kim ton (Tham chiu: on A8-A11).
9. Kim ton vin phi xy dng k hoch kim ton, bao gm:
(a) Ni dung, lch trnh v phm vi ca cc th tc nh gi ri ro d kin theo quy nh ti Chun mc kim ton quc t s 315.
[4]
(b) Ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo ti mc c s dn liu theo Chun mc kim ton quc t s 330.
[5]
(c) Cc th tc kim ton bt buc khc m bo cuc kim ton tun th theo cc chun mc kim ton quc t (Tham chiu: on A12).
10. Kim ton vin phi cp nht v iu chnh chin lc kim ton tng th v k hoch kim ton khi cn thit trong sut qu trnh kim ton (Tham chiu: on A13).
11. Kim ton vin phi xc nh ni dung, lch trnh, phm vi ch o v gim st cc thnh vin trong nhm kim ton v sot xt cng vic ca h (Tham chiu: on A14-A15).
Ti liu, h s kim ton
12. Kim ton vin phi lu vo h s kim ton:
[6]
(a) Chin lc kim ton tng th;
(b) K hoch kim ton; v
(c) Bt k thay i quan trng no i vi chin lc kim ton tng th hoc k hoch kim ton v l do ca nhng thay i (Tham chiu: on A16-A19).
Th tc b sung khi kim ton nm u tin
13. Trc khi bt u cuc kim ton nm u tin, kim ton vin phi thc hin cc cng vic sau:
(a) Thc hin cc th tc lin quan n vic chp nhn khch hng v cuc kim ton c th theo Chun mc kim ton quc t s 220;
[7]
(b) Lin h vi kim ton vin tin nhim khi c s thay i doanh nghip kim ton, nhm tun th chun mc v cc quy nh v o c ngh nghip c lin quan (Tham
chiu: on A20).
***
Hng dn p dng
Vai tr v lch trnh lp k hoch kim ton (Tham chiu: on 2)
A1. Ni dung v phm vi cng vic lp k hoch kim ton c th khc nhau ty theo quy m v s phc tp ca n v c kim ton cng nh kinh nghim trc y ca cc
thnh vin ch cht trong nhm kim ton i vi n v , v nhng s thay i pht sinh trong cuc kim ton.
A2. Lp k hoch khng phi l mt giai on tch ri ca cuc kim ton, m l mt qu trnh c lp i, lp li v bt u ngay sau khi hoc cng lc kt thc cuc kim ton
trc v tip tc cho n khi kt thc cuc kim ton hin ti. Tuy nhin, lp k hoch kim ton bao gm c vic xem xt lch trnh ca mt s hot ng v th tc kim ton
cn phi hon thnh trc khi thc hin cc th tc kim ton tip theo. V d, trc khi xc nh v nh gi ri ro c sai st trng yu, kim ton vin cn phi xem xt cc
vn sau:
Cc th tc phn tch c p dng nh gi ri ro;
Tm hiu v khun kh php lut v cc quy nh p dng cho n v c kim ton cng nh mc tun th ca n v;
Xc nh mc trng yu;
S tham gia ca cc chuyn gia;
Thc hin cc th tc nh gi ri ro khc.
A3. Kim ton vin c th tho lun mt s vn v lp k hoch kim ton vi Ban Gim c n v c kim ton nhm to thun li cho vic thc hin v qun l cuc
kim ton (v d, kt hp mt s th tc trong k hoch kim ton vi cng vic ca cn b, nhn vin n v c kim ton). Mc d c tho lun vi n v c kim ton,
nhng kim ton vin vn chu trch nhim v chin lc kim ton tng th v k hoch kim ton. Khi tho lun cc vn trong chin lc kim ton tng th hoc k
hoch kim ton, kim ton vin cn thn trng khng lm nh hng n hiu qu ca cuc kim ton. V d, vic tho lun ni dung v lch trnh ca cc th tc kim
ton chi tit vi Ban Gim c c th lm nh hng n hiu qu ca cuc kim ton nu nh cc th tc kim ton rt d d on trc.
S tham gia ca cc thnh vin ch cht trong nhm kim ton (Tham chiu: on 5)
A4. S tham gia ca ch phn hn kim ton v cc thnh vin ch cht khc ca nhm kim ton vo qu trnh lp k hoch kim ton s ng gp kinh nghim v s hiu bit
ca h, v do s lm tng hiu qu v hiu sut ca qu trnh lp k hoch kim ton.
[8]
Cc th tc ban u ca cuc kim ton (Tham chiu: on 6)
A5. Vic thc hin cc th tc ban u ca cuc kim ton hin ti quy nh ti on 6 gip kim ton vin xc nh v nh gi cc s kin hoc tnh hung c th nh hng tiu
cc n kh nng ca kim ton vin trong vic lp k hoch v thc hin cuc kim ton.
A6. Vic thc hin cc th tc ban u ca cuc kim ton cho php kim ton vin lp k hoch cho cuc kim ton :
Kim ton vin duy tr tnh c lp cn thit v kh nng thc hin hp ng kim ton.
Khng c vn v tnh chnh trc ca Ban Gim c n v c kim ton c th nh hng ti kh nng kim ton vin tip tc hp ng kim ton.
Khng c s hiu nhm gia kim ton vin vi khch hng v cc iu khon ca hp ng kim ton.
A7. Trong sut cuc kim ton, khi c s thay i hay pht sinh cc iu kin mi, kim ton vin cn cn nhc v vic duy tr quan h khch hng v cc quy nh v o c
ngh nghip c lin quan, bao gm tnh c lp. Cc th tc ban u v vic duy tr quan h khch hng v nh gi cc quy nh v o c ngh nghip c lin quan (k c
tnh c lp), cn c hon thnh trc khi thc hin cc th tc kim ton quan trng khc cho cuc kim ton hin ti. i vi nhng hp ng kim ton nm tip theo,
cc th tc ban u ny thng c thc hin ngay sau khi hoc cng lc hon thnh cuc kim ton trc.
Lp k hoch kim ton
Chin lc kim ton tng th (Tham chiu: on 7-8)
A8. Ty thuc vo vic hon thnh cc th tc nh gi ri ro, qu trnh xy dng chin lc kim ton tng th gip kim ton vin xc nh cc vn sau:
Ngun lc cho cc vng kim ton c bit, nh b tr cc thnh vin trong nhm kim ton c kinh nghim ph hp cho cc vng kim ton c ri ro cao hay b tr
chuyn gia cho cc vn chuyn mn phc tp;
Ngun lc phn b cho cc vng kim ton c bit, nh s lng thnh vin nhm kim ton c phn cng quan st kim k hng tn kho ti cc a im quan
trng; phm vi sot xt cng vic ca kim ton vin khc trong trng hp thc hin kim ton tp on, hoc thi gian dnh cho cc vng kim ton c ri ro cao;
Thi im trin khai cc ngun lc, nh ti giai on kim ton gia k hoc ti thi im chia ct nin ;
Phng thc qun l, ch o v gim st cc ngun lc nh khi no cn t chc cuc hp nhm kim ton hng dn v rt kinh nghim, cch thc tin hnh sot
xt ca ch phn hn kim ton v ch nhim kim ton (nh ti khch hng hay ti vn phng), v s cn thit phi sot xt vic kim sot cht lng ca cuc kim
ton.
A9. V d v cc vn cn lu khi xy dng chin lc kim ton tng th c trnh by ti phn ph lc ca Chun mc ny.
A10. Sau khi hon thnh chin lc kim ton tng th, k hoch kim ton cn c xy dng ln k hoch chi tit cho cc vn c xc nh trong chin lc kim ton
tng th, trn c s m bo t c mc ch ca cuc kim ton thng qua vic s dng c hiu qu cc ngun lc ca kim ton vin. Vic xy dng chin lc kim ton
tng th v k hoch kim ton chi tit khng nht thit phi l cc qu trnh ring r hoc lin tip, m c mi lin h cht ch vi nhau do s thay i ca qu trnh ny c th
lm thay i qu trnh kia.
A11. Cc cuc kim ton n v nh c th ch cn mt nhm kim ton nh thc hin. Nhiu cuc kim ton loi ny c th ch do mt ch phn hn kim ton (c th l ngi
hnh ngh c nhn) thc hin cng vi mt thnh vin nhm kim ton. Vi mt nhm kim ton nh, s phi hp v trao i gia cc thnh vin trong nhm c thc hin
d dng hn. Vic xy dng chin lc kim ton tng th cho cuc kim ton n v nh khng cn phi phc tp v mt nhiu thi gian; c thay i theo quy m ca n
v c kim ton, phc tp ca cuc kim ton v quy m ca nhm kim ton. V d, mt bin bn tm tt c lp khi kt thc cuc kim ton nm trc, da vo vic
sot xt cc giy t lm vic v cc vn ni bt c xc nh trong cuc kim ton va hon thnh, c cp nht trong k hin ti da vo vic tho lun vi gim c
ng thi l ch s hu n v c kim ton, c th c s dng nh l chin lc kim ton cho cuc kim ton hin ti nu bin bn ghi li cc vn quy nh
on 8 Chun mc ny.
K hoch kim ton (Tham chiu: on 09)
A12. K hoch kim ton c lp chi tit hn so vi chin lc kim ton tng th, bao gm ni dung, lch trnh v phm vi cc th tc kim ton s c cc thnh vin ca
nhm kim ton thc hin. Vic lp k hoch kim ton c thc hin trong sut qu trnh kim ton. V d, lp k hoch cho cc th tc nh gi ri ro c thc hin khi bt u
cuc kim ton. Tuy nhin, lp k hoch cho ni dung, lch trnh v phm vi ca th tc kim ton c th tip theo li ph thuc vo kt qu ca th tc nh gi ri ro. Ngoi
ra, kim ton vin c th bt u thc hin mt s th tc kim ton tip theo cho mt s nhm giao dch, s d ti khon v thuyt minh trc khi lp k hoch cho tt c cc
th tc kim ton cn li.
iu chnh k hoch kim ton trong qu trnh kim ton (Tham chiu: on 10)
A13. Khi c cc s kin khng mong mun, thay i iu kin hoc bng chng kim ton thu thp c t kt qu ca cc th tc kim ton, kim ton vin c th cn iu chnh
chin lc kim ton tng th v k hoch kim ton v do dn n iu chnh ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo, da vo vic xem xt li
cc ri ro c nh gi nh trng hp thng tin do kim ton vin thu thp c c s khc bit ln so vi thng tin s dng lp k hoch kim ton; hoc nh bng
chng kim ton thu thp c t vic thc hin cc th tc kim tra chi tit c th mu thun vi bng chng kim ton thu thp c t vic thc hin cc th nghim kim
sot.
Ch o, gim st v sot xt (Tham chiu: on 11)
A14. Ni dung, lch trnh v phm vi ch o, gim st cc thnh vin trong nhm kim ton v sot xt cng vic ca h thay i ty thuc vo cc yu t sau:
Quy m v mc phc tp ca n v c kim ton;
Vng kim ton;
Ri ro c sai st trng yu c nh gi (v d nh nu mc ri ro c sai st trng yu c nh gi mt vng kim ton tng th s cn tng phm vi v
mc kp thi ca vic ch o, gim st i vi cc thnh vin trong nhm kim ton, v sot xt cng vic ca h chi tit hn;
Kh nng v nng lc chuyn mn ca tng thnh vin trong nhm kim ton khi thc hin cng vic ca h.
Chun mc kim ton quc t s 220 hng dn c th vic ch o, gim st v sot xt cng vic kim ton.
[9]
A15. Nu cuc kim ton hon ton do ch phn hn kim ton thc hin, s khng cn thit phi ch o, gim st v sot xt cng vic ca cc thnh vin nhm kim ton kim
ton. Trong trng hp , ch phn hn kim ton s thc hin tt c cc cng vic v do s bit c v tt c cc vn trng yu. Tnh thch hp ca cc xt on c
thc hin trong qu trnh kim ton c th b nh hng nu mt ngi thc hin ton b cuc kim ton. Nu c lin quan n cc vn c bit phc tp hoc bt thng,
v cuc kim ton do mt ngi duy nht thc hin, c th cn phi tham kho kin ca cc kim ton vin khc c kinh nghim ph hp hoc ca t chc ngh nghip.
A16. H s v chin lc kim ton tng th l ti liu ghi li cc quyt nh quan trng cn thit cho vic lp k hoch kim ton v trao i cc vn quan trng vi nhm kim
ton. V d, kim ton vin c th tm tt chin lc kim ton tng th thnh mt bin bn trong bao gm cc quyt nh quan trng v phm vi, lch trnh v cch thc
thc hin cuc kim ton.
A17. H s v k hoch kim ton l ti liu ghi li ni dung, lch trnh v phm vi d kin ca cc th tc nh gi ri ro v cc th tc kim ton tip theo mc c s dn
liu x l ri ro c nh gi. Vic ghi chp ny gip cho vic sot xt v ph duyt cc th tc kim ton trc khi thc hin. Kim ton vin c th s dng cc
chng trnh kim ton mu hoc danh mc cc th tc kim ton cn hon thnh, c sa i cho ph hp vi tng cuc kim ton c th.
A18. H s ghi li nhng thay i quan trng i vi chin lc kim ton tng th v k hoch kim ton, cc thay i v ni dung, lch trnh, phm vi d kin ca cc th tc
kim ton s gii thch l do ca cc thay i quan trng ny, chin lc kim ton tng th v k hoch kim ton cui cng c p dng cho cuc kim ton, cng nh phn
nh cc bin php thch hp x l cc thay i quan trng xy ra trong qu trnh kim ton.
A19. Nh hng dn on A11, mt bin bn tm tt ph hp c th c s dng nh l chin lc kim ton tng th cho mt cuc kim ton n v nh. Kim ton vin c
th s dng chng trnh kim ton mu hay danh mc cc th tc kim ton cn hon thnh (xem on A17 Chun mc ny) c xy dng da trn gi nh l n v nh
c t hot ng kim sot lin quan, lm k hoch kim ton vi iu kin chng trnh hoc danh mc ny c iu chnh cho ph hp vi tng cuc kim ton, bao gm
cc nh gi ri ro ca kim ton vin.
Th tc b sung khi kim ton nm u tin (Tham chiu: on 13)
A20. Mc ch ca vic lp k hoch kim ton nm u tin hay nm tip theo l nh nhau. Tuy nhin, i vi cuc kim ton nm u tin, kim ton vin cn m rng cc hot
ng lp k hoch do kim ton vin thng khng c kinh nghim v khch hng mi, khng ging nh lp k hoch i vi cc cuc kim ton nm tip theo. i vi cuc
kim ton nm u tin, khi xy dng chin lc kim ton tng th v k hoch kim ton, kim ton vin cn ch n cc vn b sung sau y:
Cc tha thun vi kim ton vin tin nhim, v d, tha thun v sot xt giy t lm vic ca kim ton vin tin nhim, tr khi php lut v cc quy nh khng cho
php.
Cc vn chnh (nh vic p dng cc nguyn tc k ton hay cc chun mc kim ton v chun mc v lp v trnh by bo co ti chnh) c tho lun vi Ban
Gim c n v c kim ton khi ln u c la chn lm kim ton; cc vn cn trao i vi Ban qun tr n v c kim ton v nh hng ca vn
ti chin lc kim ton tng th v k hoch kim ton.
Cc th tc kim ton cn thit thu thp y bng chng kim ton thch hp v s d u k.
[10]
Cc th tc kim ton khc theo yu cu ca h thng kim sot cht lng ca doanh nghip kim ton i vi cuc kim ton nm u tin (v d, h thng kim sot
cht lng ca doanh nghip kim ton c th yu cu thnh vin khc trong Ban Gim c hay kim ton vin cp cao hn tham gia sot xt chin lc kim ton tng
th trc khi tin hnh cc th tc kim ton quan trng hoc sot xt bo co kim ton trc khi pht hnh).
Ph lc
(Tham chiu: on 7-08, A8- A11)
Cc vn cn lu khi xy dng chin lc kim ton tng th
Ph lc ny trnh by cc v d v cc vn kim ton vin cn lu khi xy dng chin lc kim ton tng th. Mt s vn ny cng nh hng n k hoch kim ton chi tit
ca kim ton vin. Mt s im trong ph lc ny c th p dng cho nhiu cuc kim ton. Mc d mt s vn c nu di y c th c quy nh ti cc chun mc kim
ton khc nhng khng phi l tt c cc vn p dng cho mi cuc kim ton v danh mc di y cng khng hon ton y .
c im ca cuc kim ton
Khun kh v lp v trnh by bo co ti chnh c s dng lm c s cho vic lp v trnh by bo co ti chnh c kim ton, bao gm s cn thit phi i chiu vi
khun kh v lp v trnh by bo co ti chnh khc;
Cc yu cu v lp bo co ti chnh theo quy nh ca ngnh;
Phm vi kim ton d kin, bao gm s lng v a im ca cc n v thnh vin trong tp on;
Bn cht ca mi quan h kim sot gia cng ty m v cc n v thnh vin, nh hng n cch thc hp nht bo co ti chnh ca tp on;
Phm vi kim ton ca cc kim ton vin khc i vi n v cc n v thnh vin;
c im b phn kinh doanh ca n v c kim ton, bao gm s cn thit phi c kin thc chuyn ngnh;
ng tin k ton c s dng, bao gm s cn thit phi chuyn i ng tin cho bo co ti chnh c kim ton;
S cn thit phi kim ton bt buc cc bo co ti chnh ring l ngoi kim ton bo co ti chnh hp nht;
Tnh hnh kim ton ni b v mc tin tng ca kim ton vin i vi cng vic ca kim ton ni b;
Vic n v c kim ton s dng dch v t cc t chc khc v cch thc kim ton vin thu thp bng chng lin quan n vic thit k v vn hnh cc kim sot do cc
t chc ny thc hin;
S dng cc bng chng kim ton thu thp c t cc cuc kim ton trc, nh bng chng kim ton lin quan n th tc nh gi ri ro v th nghim kim sot;
nh hng ca cng ngh thng tin n cc th tc kim ton, bao gm mc sn c ca d liu v vic s dng cc k thut kim ton bng my tnh;
S phi hp gia phm vi v lch trnh kim ton vi vic sot xt thng tin ti chnh gia k no v s nh hng ca cc thng tin thu thp c t cng vic sot xt i
vi cuc kim ton;
Mc sn c ca d liu v nhn s ca n v c kim ton.
Mc tiu bo co, thi gian kim ton v ni dung trao i thng tin
Thi gian lp bo co ti chnh gia k v cui nm ca n v c kim ton;
T chc cc bui hp vi Ban Gim c v Ban qun tr n v c kim ton tho lun v ni dung, lch trnh v phm vi ca cuc kim ton;
Tho lun vi Ban Gim c v Ban qun tr n v c kim ton v loi bo co, thi gian pht hnh v cc ni dung trao i khc, bng li v bng vn bn, bao gm bo
co kim ton, th qun l v cc thng tin trao i vi Ban qun tr n v;
Tho lun vi Ban Gim c n v v ni dung trao i d kin v tnh hnh thc hin cng vic kim ton trong sut cuc kim ton;
Trao i vi kim ton vin n v thnh vin v loi bo co, thi gian pht hnh bo co kim ton v cc vn khc lin quan n vic kim ton cc n v thnh vin;
Thi gian v ni dung trao i gia cc thnh vin trong nhm kim ton, bao gm thi gian v ni dung ca cuc hp v thi gian sot xt cng vic thc hin;
Cc ni dung trao i khc vi bn th ba, bao gm trch nhim bo co bt buc hoc theo quy nh trong hp ng kim ton.
Cc yu t quan trng, cc th tc ban u ca cuc kim ton, v kin thc thu thp c t cc cuc kim ton khc
Xc nh mc trng yu theo Chun mc kim ton quc t s 320
[11]
v:
o Xc nh mc trng yu i vi n v thnh vin v trao i v mc trng yu ny vi kim ton vin n v thnh vin theo Chun mc kim ton quc t s 600;
[12]
o Xc nh s b cc n v thnh vin quan trng v cc nhm giao dch, s d ti khon v thuyt minh trng yu.
Xc nh s b cc vng c th c ri ro c sai st trng yu cao;
nh hng ca cc ri ro c sai st trng yu c nh gi cp tng th bo co ti chnh n vic ch o, gim st v sot xt cuc kim ton;
Cch thc kim ton vin nhn mnh vi cc thnh vin nhm kim ton v s cn thit phi lun gi thi hoi nghi ngh nghip trong qu trnh thu thp v nh gi bng
chng kim ton;
Kt qu cc cuc kim ton trc trong vic nh gi tnh hiu qu ca kim sot ni b, bao gm ni dung ca cc khim khuyt pht hin c v bin php khc phc cc
khim khuyt ;
Tho lun vi nhng c nhn cng doanh nghip kim ton c trch nhim cung cp cc dch v khc cho n v c kim ton v cc vn c th nh hng ti cuc kim
ton;
Bng chng v cam kt ca Ban Gim c n v c kim ton v vic thit k, thc hin v duy tr kim sot ni b, bao gm bng chng c th hin trong h s v kim
sot ni b ;
Khi lng cc giao dch, t kim ton vin c th xc nh tnh hiu qu ca vic da vo kim sot ni b;
Tm quan trng ca kim sot ni b i vi hot ng thnh cng ca n v c kim ton;
Nhng pht trin kinh doanh quan trng nh hng n n v c kim ton, bao gm nhng thay i v cng ngh thng tin v cc quy trnh kinh doanh, thay i nhn s
qun l ch cht, v hot ng mua, bn, hp nht;
Nhng pht trin quan trng trong ngnh nh thay i cc quy nh ca ngnh v cc yu cu mi v bo co;
Nhng thay i quan trng trong khun kh v lp v trnh by bo co ti chnh, nh thay i chun mc k ton;
Cc pht trin quan trng khc c lin quan, nh thay i mi trng php l c nh hng n n v c kim ton.
Ni dung, lch trnh v phm vi ca cc ngun lc
B tr nhm kim ton (k c ngi sot xt vic kim sot cht lng ca cuc kim ton) v phn cng cng vic kim ton cho cc thnh vin trong nhm, k c vic phn
cng ngi c kinh nghim thch hp cho cc vng c th c ri ro c sai st trng yu cao;
B tr cc ngun lc cho cuc kim ton, k c vic b tr thi gian thch hp cho cc vng kim ton c th c ri ro c sai st trng yu cao.
[1]
ISA 220, on 12-13.
[2]
ISA 220, on 9-11.
[3]
ISA 210, on 9-13.
[4]
ISA 315, Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v c kim ton v mi trng ca n v.
[5]
[6]
ISA 230, on 8-11 v on A6.
[7]
ISA 220, on 12-13.
[8]
ISA 315, on 10, quy nh v hng dn vic tho lun ca nhm kim ton v kh nng bo co ti chnh d c sai st trng yu; v on 15, Chun mc kim ton quc t s 240 quy nh v
hng dn cc vic cn nhn mnh khi tho lun v kh nng bo co ti chnh c kim ton d c sai st trng yu do gian ln).
[9]
ISA 220, on 15-17.
[10]
ISA 510, Kim ton nm u tin S d u k.
[11]
[12]
ISA 600, on 21-23 v 40(c).
XC NH V NH GI RI RO C SAI ST TRNG YU
THNG QUA HIU BIT V N V C KIM TON
V MI TRNG CA N V
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Ngy hiu lc............................................................................................................... 2
Mc tiu ................................................................................................................... 3
Gii thch thut ng................................................................................................... 4
Yu cu
Th tc nh gi ri ro v cc hot ng lin quan.......................................................... 5-10
Nhng hiu bit cn phi c v n v c kim ton v mi trng ca n v,
trong c h thng kim sot ni b............................................................................ 11-24
Xc nh v nh gi ri ro c sai st trng yu.............................................................. 25-31
Ti liu h s kim ton................................................................................................ 32
Th tc nh gi ri ro v cc hot ng lin quan.......................................................... A1-A16
Nhng hiu bit cn phi c v n v c kim ton v mi trng ca n v,
trong c h thng kim sot ni b............................................................................ A17-A104
Xc nh v nh gi ri ro c sai st trng yu A105-A130
Ti liu h s kim ton A131-A134
Ph lc 1: Cc thnh phn ca kim sot ni b
Ph lc 2: Nhng tnh hung v cc s kin c th cho thy cc ri ro c sai st trng yu
Chun mc kim ton quc t s (ISA) 315, Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v c kim ton v mi trng ca n v cn c xem
xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic xc nh v nh gi ri ro c sai st trng yu trong bo co ti chnh thng qua
hiu bit v n v c kim ton v mi trng ca n v, trong c kim sot ni b.
Ngy hiu lc
2. Chun mc ny c hiu lc cho cc cuc kim ton bo co ti chnh cho cc k bt u vo hoc sau ngy 15 thng 12 nm 2009.
Mc tiu
3. Mc tiu ca kim ton vin l xc nh v nh gi ri ro c sai st trng yu do gian ln hoc nhm ln cp bo co ti chnh v cp c s dn liu, thng qua hiu bit
v n v c kim ton v mi trng ca n v, trong c kim sot ni b, t cung cp c s cho vic thit k v thc hin cc bin php x l i vi ri ro c sai st
trng yu c nh gi.
Gii thch thut ng
(a) C s dn liu: L cc khng nh ca Ban Gim c n v c kim ton mt cch trc tip hoc di hnh thc khc v cc khon mc v thng tin trnh by trong bo
co ti chnh v c kim ton vin s dng xem xt cc loi sai st c th xy ra;
(b) Ri ro kinh doanh: L ri ro pht sinh t cc iu kin, s kin, tnh hung, vic thc hin hay khng thc hin cc hnh ng c nh hng ng k m c th dn n nh
hng bt li ti kh nng t c mc tiu v thc hin chin lc ca n v, hoc l ri ro pht sinh t vic xc nh mc tiu v chin lc khng ph hp;
(c) Kim sot ni b: L quy trnh do Ban qun tr, Ban Gim c v cc c nhn khc trong n v thit k, thc hin v duy tr to ra s m bo hp l v kh nng t
c mc tiu ca n v trong vic m bo tin cy ca bo co ti chnh, m bo hiu qu, hiu sut hot ng, tun th php lut v cc quy nh c lin quan. Thut
ng kim sot c hiu l bt c kha cnh no ca mt hoc nhiu thnh phn ca kim sot ni b;
(d) Th tc nh gi ri ro: L th tc kim ton c thc hin tm hiu v n v c kim ton v mi trng ca n v, trong c kim sot ni b, nhm xc nh
v nh gi ri ro c sai st trng yu do gian ln hoc nhm ln cp bo co ti chnh hoc cp c s dn liu;
(e) Ri ro ng k: L ri ro c sai st trng yu c xc nh v nh gi m theo xt on ca kim ton vin phi c bit lu khi kim ton.
Yu cu
5. Kim ton vin phi thc hin th tc nh gi ri ro c c s xc nh v nh gi ri ro c sai st trng yu cp bo co ti chnh v cp c s dn liu. Tuy nhin,
nu ch thc hin th tc nh gi ri ro th cha cung cp y bng chng kim ton thch hp lm c s a ra kin kim ton (Tham chiu: on A1-A5).
6. Th tc nh gi ri ro phi bao gm cc bc sau:
(a) Phng vn Ban Gim c v cc c nhn khc trong n v m theo xt on ca kim ton vin c kh nng cung cp thng tin h tr cho vic xc nh ri ro c sai st
trng yu do gian ln hoc nhm ln (Tham chiu: on A6);
(b) Thc hin th tc phn tch (Tham chiu: on A7-A10);
(c) Quan st v iu tra (Tham chiu: on A11).
7. Kim ton vin phi xem xt liu cc thng tin thu thp c t th tc nh gi chp nhn hoc duy tr khch hng c ph hp xc nh ri ro c sai st trng yu hay khng.
8. Trong trng hp ch phn hn kim ton cung cp cc dch v khc cho n v c kim ton th ch phn hn phi xem xt liu thng tin thu thp c trc y
c ph hp xc nh ri ro c sai st trng yu hay khng.
9. Nu kim ton vin d nh s dng cc thng tin thu thp c t kinh nghim lm vic vi n v c kim ton trong cc nm trc hoc t cc th tc kim ton c thc
hin trong cc cuc kim ton trc, kim ton vin phi xc nh liu c cc thay i din ra trong thi gian t cuc kim ton trc n cuc kim ton hin ti c th nh
hng ti s ph hp ca cc thng tin i vi cuc kim ton hin ti hay khng (Tham chiu: on A12-A13).
10. Ch phn hn kim ton v cc thnh vin chnh trong nhm kim ton phi tho lun v kh nng bo co ti chnh ca n v d xy ra sai st trng yu v vic p dng khun
kh v lp v trnh by bo co ti chnh cho iu kin v hon cnh c th ca n v. Ch phn hn kim ton phi quyt nh nhng vn cn thng bo cho cc thnh vin
nhm kim ton khng tham gia tho lun (Tham chiu: on A14-A16).
Nhng hiu bit cn c v n v c kim ton v mi trng ca n v, trong c kim sot ni b
n v c kim ton v mi trng ca n v
11. Kim ton vin phi tm hiu cc thng tin sau:
(a) Ngnh ngh kinh doanh, cc quy nh php l v cc yu t bn ngoi khc, bao gm c khun kh v lp v trnh by bo co ti chnh c p dng (Tham chiu: on
A17-A22);
(b) c im ca n v, bao gm:
(i) Lnh vc hot ng;
(ii) Loi hnh s hu v b my qun tr;
(iii) Cc hnh thc u t m n v ang v d kin tham gia, k c u t vo cc n v c mc ch c bit; v
(iv) C cu hot ng v c cu ngun vn ca n v.
Cc thng tin ny gip kim ton vin hiu c nhng nhm giao dch, s d ti khon v cc thng tin thuyt minh cn c trnh by trn bo co ti chnh ca n v
(c) Cc chnh sch k ton m n v la chn p dng v l do thay i (nu c). Kim ton vin phi nh gi cc chnh sch k ton m n v ang p dng c ph hp vi
lnh vc hot ng kinh doanh ca n v, c nht qun vi khun kh v lp v trnh by bo co ti chnh v cc chnh sch k ton m cc n v trong cng lnh vc
hot ng ang p dng hay khng (Tham chiu: on A28).
(d) Mc tiu, chin lc ca n v v nhng ri ro kinh doanh c lin quan m c th dn n ri ro c sai st trng yu (Tham chiu: on A29-A35);
(e) Vic o lng v nh gi kt qu hot ng ca n v (Tham chiu: on A36-A41).
Kim sot ni b ca n v c kim ton
12. Kim ton vin phi tm hiu cc thng tin v kim sot ni b ca n v c lin quan n cuc kim ton. Mc d hu ht cc kim sot lin quan ti cuc kim ton thng
lin quan ti bo co ti chnh nhng khng phi tt c cc kim sot lin quan ti bo co ti chnh u lin quan n cuc kim ton. Kim ton vin phi s dng xt on
chuyn mn xc nh kim sot no, ring l hay kt hp vi kim sot khc, c lin quan ti cuc kim ton (Tham chiu: on A42-A65).
Ni dung v mc hiu bit v cc kim sot c lin quan
13. Khi thu thp thng tin v cc kim sot c lin quan n cuc kim ton, kim ton vin phi nh gi v mt thit k ca cc kim sot v xc nh xem cc kim sot ny
c thc hin ti n v hay cha, bng cch tin hnh thm mt s th tc kim ton ngoi vic phng vn cc nhn vin ca n v (Tham chiu: on A66-A68).
Cc thnh phn ca kim sot ni b
Mi trng kim sot
14. Kim ton vin phi tm hiu v mi trng kim sot ca n v. Trong qu trnh tm hiu, kim ton vin phi nh gi liu:
(a) Ban Gim c, vi s gim st ca Ban qun tr, thit k v duy tr vn ha trung thc v c x c o c hay cha;
(b) Cc im mnh ca mi trng kim sot c kt hp li to thnh nn tng ph hp cho cc thnh phn khc ca kim sot ni b hay khng, v cc thnh phn c b
suy yu do cc khim khuyt ca mi trng kim sot hay khng (Tham chiu: on A69-A78).
Quy trnh nh gi ri ro ca n v
15. Kim ton vin phi tm hiu liu n v c mt quy trnh :
(a) Xc nh ri ro kinh doanh lin quan ti mc tiu lp v trnh by bo co ti chnh;
(b) c tnh mc ca ri ro;
(c) nh gi kh nng xy ra ri ro; v
(d) Quyt nh cc bin php thch hp x l cc ri ro (Tham chiu: on A79).
16. Nu n v c mt quy trnh nh gi ri ro nh nu ti on 15 (sau y gi l quy trnh nh gi ri ro ca n v), kim ton vin phi tm hiu ni dung v kt qu
ca quy trnh ny. Trng hp kim ton vin pht hin c ri ro c sai st trng yu m Ban Gim c ca n v khng pht hin c, kim ton vin phi nh gi liu c ri
ro no m quy trnh nh gi ri ro ca n v c cho l c kh nng pht hin nhng thc t li khng pht hin c hay khng. Nu c ri ro , kim ton vin phi tm
hiu l do quy trnh nh gi ri ro ca n v khng pht hin c ri ro v nh gi xem quy trnh ny c ph hp vi iu kin ca n v hay cha, hoc xc nh xem c
khim khuyt nghim trng no trong kim sot ni b lin quan n quy trnh nh gi ri ro ca n v hay khng.
17. Nu n v cha c mt quy trnh hoc c quy trnh nhng cha c chun ha, kim ton vin phi trao i vi Ban Gim c n v liu cc ri ro kinh doanh lin quan
ti mc tiu lp v trnh by bo co ti chnh c pht hin hay cha v c x l th no. Kim ton vin phi nh gi liu vic khng c vn bn quy nh quy trnh
nh gi ri ro c ph hp trong cc trng hp c th hay khng hoc trng hp khng c vn bn quy nh cho thy c khim khuyt nghim trng trong kim sot ni b ca
n v (Tham chiu: on A80).
H thng thng tin lin quan n vic lp v trnh by bo co ti chnh, bao gm cc quy trnh kinh doanh c lin quan, v trao i thng tin
18. Kim ton vin phi tm hiu v h thng thng tin lin quan n vic lp v trnh by bo co ti chnh, bao gm cc quy trnh kinh doanh c lin quan, gm cc ni dung sau:
(a) Cc nhm giao dch trong hot ng ca n v c tnh cht quan trng i vi bo co ti chnh;
(b) Cc th tc c thc hin trong h thng cng ngh thng tin hoc th cng, to lp, ghi chp, x l, chnh sa cc giao dch khi cn thit, ghi nhn vo s ci v trnh
by bo co ti chnh;
(c) Cc ti liu k ton lin quan, cc thng tin h tr v cc khon mc c th trn bo co ti chnh c dng to lp, ghi chp, x l v bo co giao dch; k c vic
chnh sa cc thng tin khng chnh xc v cch thc d liu c phn nh vo s ci. Cc ti liu k ton ny c th di dng bn giy hoc bn in t;
(d) Cch thc h thng thng tin tip nhn cc s kin v iu kin c tnh cht quan trng i vi bo co ti chnh (khng bao gm cc giao dch);
(e) Quy trnh lp v trnh by bo co ti chnh ca n v, bao gm c cc c tnh k ton v thuyt minh quan trng;
(f) Cc kim sot i vi nhng bt ton, k c bt ton ghi s khng thng dng ghi nhn cc giao dch khng thng xuyn, cc giao dch bt thng hoc cc iu chnh
19. Kim ton vin phi tm hiu cch thc n v trao i thng tin v vai tr, trch nhim lp v trnh by bo co ti chnh v cc vn quan trng khc lin quan ti bo co ti
chnh, gm (Tham chiu: on A86-A87):
(a) Thng tin trao i gia Ban Gim c v Ban qun tr; v
(b) Thng tin trao i vi bn ngoi, v d vi cc c quan qun l c thm quyn.
Cc hot ng kim sot lin quan n cuc kim ton
20. Kim ton vin phi tm hiu nhng hot ng kim sot lin quan n cuc kim ton m theo xt on ca kim ton vin l cn thit c th nh gi ri ro c sai st trng
yu cp c s dn liu v thit k cc th tc kim ton tip theo i vi ri ro nh gi. i vi mi cuc kim ton, kim ton vin khng bt buc phi tm hiu ht
ton b cc hot ng kim sot lin quan n tng nhm giao dch, s d ti khon v thuyt minh trn bo co ti chnh hoc tng c s dn liu c lin quan (Tham chiu:
on A88-A94).
21. Khi tm hiu hot ng kim sot ca n v, kim ton vin phi tm hiu cch thc n v x l ri ro pht sinh t cng ngh thng tin (Tham chiu: on A95-A97).
Gim st cc kim sot
22. Kim ton vin phi tm hiu nhng phng thc ch yu m n v s dng gim st kim sot ni b i vi vic lp v trnh by bo co ti chnh, gm cc hot ng
kim sot c lin quan n cuc kim ton v cch thc n v khc phc cc khim khuyt trong cc kim sot ca n v (Tham chiu: on A98-A100).
23. Nu n v c kim ton ni b
[1]
, kim ton vin phi tm hiu cc ni dung sau xc nh xem kim ton ni b c lin quan n cuc kim ton khng:
(a) Trch nhim v v tr ca kim ton ni b trong c cu t chc ca n v; v
(b) Cc hot ng m kim ton ni b v s thc hin (Tham chiu: on A101-A103).
24. Kim ton vin phi tm hiu ngun gc ca thng tin c s dng trong hot ng gim st ca n v v c s Ban Gim c nh gi l thng tin tin cy cho mc ch
gim st (Tham chiu: on A104).
Xc nh v nh gi ri ro c sai st trng yu
25. lm c s cho vic thit k v thc hin cc th tc kim ton tip theo, kim ton vin phi xc nh v nh gi ri ro c sai st trng yu cc cp sau:
(a) Cp bo co ti chnh (Tham chiu: on A105-A108); v
(b) Cp c s dn liu ca cc nhm giao dch, s d ti khon v thuyt minh (Tham chiu: on A109-A113).
26. t c yu cu ti on 25, kim ton vin phi:
(a) Xc nh ri ro thng qua qu trnh tm hiu v n v v mi trng ca n v, bao gm tm hiu cc kim sot ph hp lin quan n ri ro, v xc nh ri ro thng qua
vic xem xt cc nhm giao dch, s d ti khon v thuyt minh trong bo co ti chnh (Tham chiu: on A114-A115);
(b) nh gi nhng ri ro xc nh, v nh gi liu chng c nh hng rng khp n tng th bo co ti chnh v nh hng tim tng n nhiu c s dn liu hay
khng;
(c) Lin h nhng ri ro xc nh vi cc sai st c th xy ra cp c s dn liu, c tnh n nhng kim sot lin quan m kim ton vin d nh th nghim (Tham
chiu: on A116-A118); v
(d) Cn nhc kh nng xy ra sai st, k c kh nng xy ra nhiu sai st, v liu sai st tim tng c dn n sai st trng yu hay khng.
Ri ro phi c bit lu khi kim ton
27. Khi thc hin quy trnh nh gi ri ro quy nh ti on 25, kim ton vin phi da vo xt on chuyn mn quyt nh xem liu ri ro xc nh c phi l ri ro ng k
hay khng. Khi xt on, kim ton vin phi loi tr nh hng ca cc kim sot c xc nh lin quan n ri ro .
28. Khi xt on xem ri ro no l ri ro ng k, kim ton vin phi xem xt ti thiu nhng ni dung sau:
(a) Ri ro c phi l ri ro do gian ln hay khng;
(b) Ri ro c lin quan ti nhng thay i ln gn y trong nn kinh t, trong lnh vc k ton v cc lnh vc khc, do , cn phi c bit lu hay khng;
(c) Mc phc tp ca cc giao dch;
(d) Ri ro c gn lin vi cc giao dch quan trng vi cc bn lin quan hay khng;
(e) Mc ch quan trong vic o lng thng tin ti chnh lin quan ti ri ro, c bit l nhng thng tin m vic o lng cn nhiu yu t cha chc chn;
(f) Ri ro c lin quan ti nhng giao dch ln nm ngoi phm vi hot ng kinh doanh bnh thng ca n v, hoc c lin quan ti giao dch c du hiu bt thng hay
khng (Tham chiu: on A119-A123).
29. Khi xc nh c ri ro ng k, kim ton vin phi tm hiu cc kim sot ca n v, k c cc hot ng kim sot, c lin quan n ri ro (Tham chiu: on A124-
A126).
Nhng ri ro m nu ch thc hin cc th nghim c bn s khng cung cp y bng chng kim ton thch hp
30. i vi mt s loi ri ro, kim ton vin c th xt on rng nu ch thc hin cc th nghim c bn s khng th thu thp y bng chng kim ton thch hp. Nhng ri
ro ny c th lin quan ti vic ghi chp khng chnh xc hoc khng y nhng nhm giao dch v s d ti khon c tnh cht thng xuyn v quan trng m thng c
x l t ng, t hoc khng c x l th cng. Trong trng hp ny, cc kim sot ca n v i vi cc ri ro ny c lin quan n cuc kim ton v kim ton vin phi
tm hiu v cc kim sot (Tham chiu: on A127-A129).
Xem xt li nh gi ri ro
31. nh gi ca kim ton vin v ri ro c sai st trng yu cp c s dn liu c th thay i trong qu trnh kim ton khi kim ton vin thu thp c thm bng chng
kim ton. Trng hp cc bng chng kim ton thu thp c t vic thc hin th tc kim ton tip theo hoc cc thng tin mi thu thp c khng nht qun vi nhng
bng chng kim ton ban u m kim ton vin da vo nh gi ri ro th kim ton vin phi xem xt li nhng nh gi trc v t sa i cc th tc kim
ton tip theo t ra trong k hoch (Tham chiu: on A130).
Ti liu, h s kim ton
32. Kim ton vin phi lu li trong h s kim ton:
[2]
(a) Nhng thng tin trao i gia cc thnh vin nhm kim ton theo quy nh ti on 10, v tt c cc quyt nh quan trng thng nht;
(b) Nhng ni dung chnh tm hiu c v n v c kim ton v mi trng ca n v theo quy nh ti on 11 v tng thnh phn ca kim sot ni b theo quy nh
ti on 14-24; cc ngun thng tin m kim ton vin s dng cho vic tm hiu v cc th tc nh gi ri ro thc hin;
(c) Nhng ri ro c sai st trng yu c xc nh v nh gi cp bo co ti chnh v cp c s dn liu theo quy nh ti on 25; v
(d) Nhng ri ro xc nh v cc kim sot lin quan m kim ton vin tm hiu, theo quy nh ti on 27-30 (Tham chiu: on A131-A134).
***
Hng dn p dng
Th tc nh gi ri ro v cc hot ng lin quan (Tham chiu: on 5)
A1. Vic tm hiu v n v c kim ton v mi trng ca n v, trong c kim sot ni b (sau y gi l hiu bit v n v) l mt quy trnh lin tc v linh hot
thu thp, cp nht v phn tch thng tin trong sut qu trnh kim ton. Hiu bit v n v cung cp cho kim ton vin c s lp k hoch kim ton v thc hin cc xt
on chuyn mn trong sut qu trnh kim ton, v d trong cc cng vic nh:
nh gi ri ro c sai st trng yu trong bo co ti chnh;
Xc nh mc trng yu theo Chun mc kim ton quc t s 320;
[3]
nh gi s ph hp ca vic chn la, p dng cc chnh sch k ton v tnh y , thch hp ca cc thuyt minh bo co ti chnh;
Xc nh cc khon mc c th cn c bit lu khi kim ton, v d giao dch vi cc bn lin quan, s ph hp trong gi nh ca Ban Gim c v tnh hot ng lin
tc ca n v, hoc xem xt mc ch kinh t ca cc giao dch;
Xy dng cc c tnh s dng khi thc hin th tc phn tch;
Bin php x l i vi ri ro c sai st trng yu nh gi, gm thit k v thc hin cc th tc kim ton tip theo thu thp c y bng chng kim ton
thch hp; v
nh gi tnh y v thch hp ca bng chng kim ton thu thp, nh nh gi tnh thch hp ca cc gi nh v ca cc gii trnh bng li v bng vn bn ca
Ban Gim c.
A2. Kim ton vin c th s dng thng tin thu thp c t th tc nh gi ri ro v cc hot ng lin quan lm bng chng kim ton h tr cho vic nh gi ri ro c sai
st trng yu. Ngoi ra, kim ton vin vn c th thu thp bng chng kim ton v cc nhm giao dch, s d ti khon hoc thuyt minh v cc c s dn liu lin quan v
v tnh hu hiu ca cc hot ng kim sot, mc d cc th tc ny khng c lp k hoch c th l th nghim c bn hay th nghim kim sot. Kim ton vin cng c
th chn cch tin hnh th nghim c bn hoc th nghim kim sot ng thi vi cc th tc nh gi ri ro bi v y l cch thc hin hiu qu.
A3. Kim ton vin cn s dng xt on chuyn mn quyt nh mc hiu bit cn phi c. Vn chnh m kim ton vin cn xem xt l nhng hiu bit c liu
p ng c mc tiu quy nh trong chun mc ny hay cha. Mc hiu bit tng th ca kim ton vin v n v khng yu cu phi su sc bng Ban Gim c n v
trong qu trnh iu hnh n v.
A4. Chun mc ny quy nh v hng dn vic nh gi ri ro, bao gm c ri ro do gian ln v ri ro do nhm ln. Tuy nhin, do mc nghim trng ca gian ln, Chun mc
kim ton quc t s 240 quy nh v hng dn chi tit hn v cc th tc nh gi ri ro v cc hot ng lin quan thu thp thng tin nhm xc nh ri ro c sai st
trng yu do gian ln.
[4]
A5. Trong qu trnh thu thp cc hiu bit cn thit v n v c kim ton (xem on 11-24), kim ton vin phi thc hin ton b cc th tc nh gi ri ro theo quy nh ti
on 6 nhng khng nht thit phi thc hin ton b cc th tc cho mi kha cnh ca thng tin cn tm hiu. Kim ton vin c th p dng cc th tc khc nu xt thy
thng tin thu thp c t cc th tc s hu ch cho vic xc nh ri ro c sai st trng yu. V d v th tc khc bao gm:
Sot xt cc thng tin thu c t cc ngun bn ngoi nh tp ch v thng mi v kinh t, bo co phn tch ca cc chuyn gia, ngn hng hoc cc t chc xp hng;
hoc cc tp ch ca c quan qun l ngnh v tp ch ti chnh;
Phng vn chuyn gia t vn php lut v chuyn gia nh gi bn ngoi m n v c kim ton tng s dng.
Phng vn Ban Gim c v cc c nhn khc trong n v c kim ton (Tham chiu: on 6(a))
A6. Kim ton vin thu thp c phn ln thng tin t vic phng vn Ban Gim c v nhng ngi chu trch nhim v vic lp v trnh by bo co ti chnh. Tuy nhin,
kim ton vin cng c th phng vn nhng c nhn khc v nhn vin cc cp bc, chc v khc nhau trong n v c kim ton thu thp thng tin hu ch hoc
nhng quan im, kin khc gip cho vic xc nh ri ro c sai st trng yu. V d:
Phng vn trc tip Ban qun tr c th gip kim ton vin hiu c mi trng lp bo co ti chnh;
Phng vn trc tip kim ton vin ni b c th gip cung cp thng tin v cc th tc m kim ton vin ni b thc hin trong nm, lin quan n thit k v hiu
qu ca kim sot ni b v liu Ban Gim c c cc bin php thch hp i vi vi nhng pht hin ca kim ton vin ni b hay cha;
Phng vn nhn vin thc hin vic to lp, x l v ghi chp cc giao dch phc tp v bt thng c th gip kim ton vin nh gi tnh thch hp ca vic la chn v
p dng cc chnh sch k ton nht nh;
Phng vn trc tip lut s ca n v c th cung cp thng tin v cc vn nh kin tng, tun th php lut v cc quy nh, nhng thng tin v gian ln hoc nghi
ng gian ln nh hng ti n v, ngha v bo hnh, hu mi, cc tha thun (v d lin doanh, lin kt) vi i tc kinh doanh v ngha ca cc iu khon hp ng;
Phng vn trc tip nhn vin tip th v bn hng c th cung cp thng tin v nhng thay i trong chin lc tip th, xu hng bn hng ca n v hoc cc tha
thun vi khch hng.
Th tc phn tch (Tham chiu: on 6(b))
A7. Cc th tc phn tch s dng lm th tc nh gi ri ro c th gip kim ton vin xc nh cc c im ca n v m kim ton vin cha bit v gip nh gi ri ro c
sai st trng yu lm c s cho vic thit k v thc hin cc th tc kim ton i vi ri ro nh gi. Th tc phn tch s dng nh gi ri ro c th lin quan n
cc thng tin ti chnh v phi ti chnh, nh mi quan h gia doanh thu v din tch ca hng, hoc s lng hng bn.
A8. Th tc phn tch c th gip kim ton vin xc nh s tn ti ca cc giao dch, s kin bt thng, cc s liu, t trng v xu hng c th l du hiu ca cc vn c
nh hng n cuc kim ton. Pht hin c nhng mi quan h bt thng v ngoi d kin c th gip kim ton vin xc nh c ri ro c sai st trng yu, c bit l
nhng ri ro c sai st trng yu do gian ln.
A9. Tuy nhin, khi th tc phn tch s dng nhng d liu tng hp (nh trng hp thc hin th tc phn tch nh gi ri ro), kt qu phn tch ch cung cp nhng thng
tin chung ban u v kh nng c th xy ra sai st trng yu. Do , vic xem xt nhng thng tin khc thu thp c khi xc nh ri ro c sai st trng yu cng vi kt
qu ca th tc phn tch c th gip kim ton vin hiu v nh gi kt qu ca th tc phn tch.
A10. Mt s n v nh c th khng c cc thng tin ti chnh gia nin hay hng thng phc v cho vic phn tch. Trong trng hp ny, mc d kim ton vin c th
thc hin mt s th tc phn tch nht nh phc v lp k hoch kim ton hoc thu thp thng tin qua phng vn nhng kim ton vin c th cn phi c k hoch thc
hin th tc phn tch xc nh v nh gi ri ro c sai st trng yu ngay khi c d tho bo co ti chnh ca n v c kim ton.
Quan st v iu tra (Tham chiu: on 6(c))
A11. Quan st v iu tra c th h tr vic phng vn Ban Gim c v cc c nhn khc trong n v, ng thi cung cp thm nhng thng tin v n v c kim ton v mi
trng ca n v. V d v nhng ni dung quan st v iu tra, bao gm:
Hot ng ca n v;
Cc ti liu (nh k hoch v chin lc kinh doanh), h s, ti liu hng dn v kim sot ni b;
Cc loi bo co do Ban Gim c lp (nh bo co qun l hng qu v bo co ti chnh gia nin ) v bo co do Ban qun tr lp (nh bin bn hp hi ng qun
tr);
C s h tng, nh xng, my mc thit b ca n v.
Thng tin thu thp t cc cuc kim ton trc (Tham chiu: on 9)
A12. Kinh nghim trc v n v c kim ton v cc th tc kim ton thc hin trong cc cuc kim ton trc c th s cung cp cho kim ton vin nhng thng tin
nh:
Nhng sai st trong qu kh v liu vic sa cha c thc hin kp thi hay cha;
c im ca n v c kim ton v mi trng ca n v, trong c kim sot ni b (bao gm nhng khim khuyt trong kim sot ni b);
Cc thay i quan trng ca n v hoc trong cc hot ng ca n v k t k k ton trc cho n thi im hin ti c th gip kim ton vin hiu bit y hn
v n v xc nh v nh gi ri ro c sai st trng yu.
A13. Kim ton vin phi nh gi nhng thng tin c t cuc kim ton trc c cn ph hp s dng cho cuc kim ton hin ti hay khng, v nhng thay i trong mi
trng kim sot c th nh hng ti tnh thch hp ca nhng thng tin thu thp c trc y. xc nh nhng thay i ny c nh hng n tnh thch hp ca
thng tin hay khng, kim ton vin c th cn phng vn v thc hin cc th tc kim ton ph hp khc nh thc hin th tc kim tra tng bc (walk-through) i vi
cc h thng c lin quan.
A14. Vic tho lun trong nhm kim ton v kh nng bo co ti chnh d xy ra sai st trng yu nhm:
To c hi cho cc thnh vin c nhiu kinh nghim trong nhm kim ton, trong c ch phn hn kim ton, chia s nhng quan im da trn nhng kinh nghim v
hiu bit v n v;
Cho php cc thnh vin nhm kim ton trao i thng tin v nhng ri ro kinh doanh m n v c kh nng gp phi, nhng khon mc trong bo co ti chnh d b
sai st trng yu do gian ln hoc nhm ln v ti sao li dn n nhng sai st ;
Gip cc thnh vin nhm kim ton hiu r hn nhng sai st trng yu tim tng trong bo co ti chnh c th theo tng khon mc c phn cng cho cc thnh
vin, cng nh hiu c kt qu ca cc th tc kim ton h ang thc hin c nh hng nh th no ti cuc kim ton, k c vic xc nh ni dung, lch trnh v
phm vi ca cc th tc kim ton tip theo;
To c s cho cc thnh vin nhm kim ton trao i v chia s nhng thng tin mi thu thp c trong sut qu trnh kim ton c nh hng ti vic nh gi ri ro
c sai st trng yu hoc nhng th tc kim ton thc hin i vi cc ri ro ny.
Chun mc kim ton quc t s 240 quy nh v hng dn v ni dung tho lun gia cc thnh vin nhm kim ton v ri ro do gian ln.
[5]
A15. Mt cuc tho lun ca nhm kim ton (nht l i vi nhng cuc kim ton nhiu a im) c th khng cn hoc khng th c s tham gia ca ton b thnh vin
nhm kim ton v cng khng nht thit phi thng bo ton b cc quyt nh c a ra khi tho lun ti tng thnh vin. Ch phn hn kim ton c th ch tho lun vi
nhng thnh vin chnh trong nhm kim ton, k c cc chuyn gia v nhng ngi chu trch nhim kim ton n v thnh vin, nu cn thit, v y quyn li vic trao i
vi nhng thnh vin khc, c xem xt n mc trao i cn thit vi ton b nhm kim ton. Vic truyn t thng tin nn c lp k hoch vi s ph duyt ca ch
phn hn kim ton.
A16. Nhiu cuc kim ton nh thng ch do mt ngi (c th l ngi hnh ngh c nhn) thc hin. Trng hp ny, ngi va trc tip lp k hoch kim ton, va chu
trch nhim xem xt kh nng bo co ti chnh ca n v c sai st trng yu do gian ln hoc nhm ln.
Nhng hiu bit cn c v n v c kim ton v mi trng ca n v, trong c kim sot ni b
n v c kim ton v mi trng ca n v
Cc yu t ngnh ngh, php l v nhng yu t bn ngoi khc (Tham chiu: on 11(a))
Cc yu t ngnh ngh
A17. Nhng yu t c nh hng n ngnh ngh bao gm mi trng cnh tranh, mi quan h vi nh cung cp, vi khch hng v cc tin b khoa hc k thut. Kim ton vin
cn xem xt cc vn nh:
Th trng v s cnh tranh, bao gm nhu cu, kh nng sn xut v s canh tranh v gi c;
Cc hot ng mang tnh chu k hoc thi v;
Cng ngh c lin quan ti sn phm ca n v;
Ngun cung cp nng lng v chi ph.
A18. Ngnh m n v ang hot ng c th lm pht sinh nhng ri ro c sai st trng yu do tnh cht hot ng kinh doanh hoc do mc qun l ca nh nc. V d, cc
hp ng di hn c th lin quan n nhng c tnh ln v doanh thu v chi ph, do lm tng ri ro c sai st trng yu. Trong trng hp ny, nhm kim ton cn c
thnh vin c kin thc chuyn mn v kinh nghim ph hp.
[6]
Cc yu t php l
A19. Cc yu t php l bao gm mi trng php l, trong c khun kh v lp v trnh by bo co ti chnh c p dng, mi trng chnh tr v php lut. V d v cc vn
kim ton vin cn xem xt bao gm:
Cc nguyn tc k ton v cc thng l ca ngnh;
Khun kh php l cho ngnh ngh chu s qun l nh nc;
H thng php lut v cc quy nh c nh hng ln ti hot ng ca n v, trong c cc hot ng gim st trc tip;
Thu (thu thu nhp doanh nghip v cc loi thu khc);
Cc chnh sch ca Chnh ph hin ang nh hng ti hot ng ca n v, v d nh chnh sch tin t, kim sot ngoi hi, ti kha, cc u i ti chnh (v d nh
cc chng trnh vin tr ca Chnh ph), hng ro thu quan hoc cc chnh sch hn ch thng mi;
Cc quy nh v mi trng nh hng n ngnh ngh v hot ng ca n v.
A20. Chun mc kim ton quc t s 250 quy nh c th v h thng php lut v cc quy nh p dng cho n v v ngnh ngh hoc lnh vc hot ng ca n v.
[7]
A21. i vi cc n v trong lnh vc cng, hot ng ca n v c th chu nh hng ca php lut hoc cc quy nh ca c quan qun l. Kim ton vin cn xem xt nhng
vn ny trong qu trnh tm hiu v n v v mi trng ca n v.
Cc yu t bn ngoi khc
A22. Kim ton vin c th cn tm hiu cc yu t bn ngoi khc c nh hng n n v nh tnh hnh chung v kinh t, li sut v cc ngun vn nhn ri, lm pht hoc bin
ng t gi.
c im ca n v (Tham chiu: on 11(b))
A23. Hiu bit v c im ca n v gip kim ton vin hiu c cc vn nh:
Liu n v c c cu t chc phc tp, nh c cc cng ty con hoc n v thnh vin ti nhiu a im khc nhau hay khng. C cu t chc phc tp thng dn n
nhng vn c th lm pht sinh ri ro c sai st trng yu. Nhng vn c th bao gm liu gi tr ca li th thng mi, cc lin doanh, cc khon u t hoc
cc n v c mc ch c bit c c hch ton ph hp hay khng.
Quyn s hu v cc mi quan h gia cc ch s hu vi nhng c nhn hoc n v khc. Hiu bit v vn ny gip kim ton vin xc nh c cc giao dch vi
cc bn lin quan c ghi nhn v hch ton ph hp hay cha. Chun mc kim ton quc t s 550
[8]
quy nh v hng dn kim ton vin xem xt cc vn i
vi cc bn lin quan.
A24. V d v mt s vn m kim ton vin c th cn xem xt khi tm hiu v c im ca n v, bao gm:
Vn lin quan n hot ng kinh doanh nh:
o Bn cht ca cc ngun doanh thu, sn phm hoc dch v, v cc th trng bao gm c thng mi in t nh bn hng v tip th qua Internet;
o Thc hin cc hot ng (v d: cc giai on v phng thc sn xut, hoc nhng hot ng chu tc ng ca ri ro mi trng);
o Lin doanh, lin kt v cc hot ng thu ngoi;
o S phn tn v mt a l v phn khc th trng;
o a im xng sn xut, kho cha, vn phng, s lng v a im hng tn kho;
o Cc khch hng chnh v cc nh cung cp hng ha v dch v quan trng, cc tha thun lao ng (bao gm tham gia cng on, hu tr v cc quyn li khc sau
khi ngh vic, quyn mua c phiu hoc cc u i khc v cc quy nh ca Nh nc lin quan n ngi lao ng);
o Cc hot ng v chi tiu cho nghin cu v pht trin;
o Cc giao dch vi cc bn lin quan.
Vn lin quan n cc khon u t v cc hot ng u t nh:
o Vic mua, bn hoc chia tch doanh nghip c lp k hoch hoc c thc hin gn y;
o Mua, bn chng khon v cc khon n;
o Cc hot ng u t vn;
o Cc khon u t vo cc n v khng hp nht trong c cng ty hp danh, cng ty lin doanh v cc n v c mc ch c bit.
Vn lin quan n vic huy ng vn v cc hot ng huy ng vn nh:
o Cc cng ty con v cc n v lin kt ln, k c cc n v c hp nht hay khng hp nht;
o C cu n v cc iu khon lin quan, bao gm c cc tha thun cp vn v cho thu ti chnh c phn nh ngoi bng;
o i tng th hng (trong nc, ngoi nc, uy tn kinh doanh v kinh nghim) v cc bn lin quan;
o S dng cc cng c ti chnh phi sinh.
Vn lin quan n vic lp v trnh by bo co ti chnh nh:
o Cc nguyn tc k ton v cc thng l ring ca tng ngnh, k c cc vn mang c th ring ca ngnh (v d, cc khon cho vay v u t ca ngn hng, hay
nghin cu v pht trin ca ngnh dc);
o Cch thc ghi nhn doanh thu;
o K ton gi tr hp l;
o Cc ti sn, cc khon n phi tr v cc giao dch c ngun gc ngoi t;
o K ton cc giao dch bt thng hoc phc tp, bao gm cc giao dch ang gy tranh ci hay cc lnh vc mi (v d k ton cho khon chi thng bng c phiu).
A25. Cc thay i ng k ca n v so vi cc k trc c th lm pht sinh hoc lm thay i ri ro c sai st trng yu.
c im ca cc n v c mc ch c bit
A26. n v c mc ch c bit l mt n v c thnh lp v mc ch hp v xc nh trc, nh cho thu ti sn hay chng khon ha ti sn ti chnh, hay thc hin
cc hot ng nghin cu v pht trin. n v ny c th l doanh nghip, t chc tn thc, cng ty hp danh hoc n v trc thuc khng c t cch php nhn. n v to
lp ra n v c mc ch c bit thng chuyn giao ti sn cho n v c mc ch c bit (nh mt phn ca giao dch ghi gim ti sn ti chnh), c quyn s dng ti sn
ca n v c mc ch c bit, hay thc hin cc dch v cho n v c mc ch c bit, trong khi cc bn khc c th cp vn cho n v c mc ch c bit ny. Theo
Chun mc kim ton quc t s 550, trong mt s tnh hung, n v c mc ch c bit c th l bn lin quan ca n v c kim ton.
[9]
A27. Cc khun kh v lp v trnh by bo co ti chnh thng quy nh r cc iu kin c th cho thy c s kim sot hay tnh hung c th m theo n v c mc ch
c bit phi c hp nht bo co ti chnh. Vic din gii cc quy nh trong khun kh v lp v trnh by bo co ti chnh thng i hi phi c hiu bit chi tit v cc
tha thun lin quan n n v c mc ch c bit.
Cc chnh sch k ton m n v la chn p dng (Tham chiu: on 11 (c))
A28. Vic tm hiu v cc chnh sch k ton m n v la chn p dng c th bao gm cc vn sau:
Cc phng php m n v s dng hch ton cc giao dch quan trng v cc giao dch bt thng;
nh hng ca cc chnh sch k ton quan trng trong cc lnh vc mi hoc gy tranh ci do thiu hng dn c th hay cha thng nht;
Nhng thay i trong chnh sch k ton ca n v;
Cc chun mc lp v trnh by bo co ti chnh, php lut v cc quy nh mi i vi n v v thi im, cch thc n v thc hin cc yu cu ny.
Mc tiu, chin lc v nhng ri ro kinh doanh c lin quan (Tham chiu: on 11(d))
A29. n v hot ng trong bi cnh ngnh ngh, cc yu t lin quan n quy nh php lut v nhng yu t bn trong v bn ngoi khc. thch ng vi nhng yu t ny,
Ban Gim c hoc Ban qun tr n v phi t ra nhng mc tiu lp k hoch tng th cho n v. Chin lc l nhng phng php m Ban Gim c d nh s dng
t c mc tiu ra. Mc tiu v chin lc ca n v c th thay i theo thi gian.
A30. Ri ro kinh doanh thng rng hn v bao gm c ri ro c sai st trng yu trong bo co ti chnh. Ri ro kinh doanh c th pht sinh t nhng thay i trong n v hoc
t nhng hot ng phc tp ca n v. Vic khng nhn bit c nhu cu thay i cng c th lm pht sinh ri ro kinh doanh. Ri ro kinh doanh c th pht sinh t nhng
vn nh:
Vic pht trin sn phm hoc dch v mi khng thnh cng;
Th trng khng ln tiu th hng ha, dch v (k c th trng c pht trin thnh cng);
Nhng sai st ca sn phm hoc dch v c th dn n trch nhim php l hoc lm nh hng n uy tn ca n v.
A31. Hiu bit v ri ro kinh doanh ca n v s lm tng kh nng pht hin ri ro c sai st trng yu, v hu ht nhng ri ro kinh doanh s gy ra hu qu ti chnh, do lm
nh hng ti bo co ti chnh ca n v. Tuy nhin, kim ton vin khng c trch nhim phi pht hin hoc nh gi tt c cc loi ri ro kinh doanh bi v khng phi tt
c ri ro kinh doanh u lm pht sinh ri ro c sai st trng yu.
A32. Khi tm hiu v mc tiu, chin lc cng nh ri ro kinh doanh lin quan c th dn n ri ro c sai st trng yu trong bo co ti chnh ca n v, kim ton vin c th
cn quan tm n nhng vn nh:
S pht trin ngnh ngh (c th dn n ri ro kinh doanh lin quan nh: n v khng c tim lc v con ngi cng nh nng lc chuyn mn thch ng vi
nhng thay i trong ngnh mnh ang hot ng);
Sn phm hoc dch v mi (c th dn n ri ro kinh doanh lin quan nh: trch nhim i vi sn phm tng ln);
M rng phm vi kinh doanh (c th dn n ri ro kinh doanh lin quan nh: c tnh nhu cu th trng khng chnh xc);
Nhng yu cu mi v k ton (c th dn n ri ro kinh doanh lin quan nh: thc hin khng y , khng ng nhng yu cu mi v k ton hoc chi ph thc hin
tng thm);
Nhng quy nh php l (c th dn n ri ro kinh doanh lin quan nh: ngha v php l s tng ln);
Nhng yu cu v ngun vn ca n v trong thi im hin ti v trong tng lai (c th dn n ri ro kinh doanh lin quan nh: mt ngun ti tr vn do n v khng
p ng c nhng yu cu);
S dng cng ngh thng tin (c th dn n ri ro kinh doanh lin quan nh: h thng v cc th tc khng tng thch vi nhau);
nh hng ca vic thc hin mt chin lc, c bit l nhng nh hng dn n nhng yu cu k ton mi (c th dn n ri ro kinh doanh lin quan nh: vic thc
hin khng y hoc khng ph hp).
A33. Mt ri ro kinh doanh c th dn n ri ro c sai st trng yu i vi cc nhm giao dch, s d ti khon v thuyt minh cp c s dn liu hoc cp bo co ti
chnh. V d, ri ro kinh doanh xut pht t vic ngun khch hng b thu hp c th lm tng ri ro c sai st trng yu trong vic nh gi cc khon phi thu. Tuy nhin, ri
ro ny cng c th dn n hu qu di hn, nht l trong mt nn kinh t suy thoi v kim ton vin phi cn nhc khi nh gi tnh ph hp ca gi nh n v hot ng
lin tc. Do , xc nh mt ri ro kinh doanh c th dn n ri ro c sai st trng yu hay khng, kim ton vin cn xem xt trong hon cnh c th ca n v. Ph lc
2 ca Chun mc ny cung cp v d v nhng tnh hung v s kin c th cho thy ri ro c sai st trng yu.
A34. Thng thng, Ban Gim c xc nh nhng ri ro kinh doanh v a ra hng gii quyt ri ro. Quy trnh nh gi ri ro nh trn l mt phn ca kim sot ni b, c
quy nh ti on 15 v hng dn ti on A79-A80 Chun mc ny.
A35. Khi kim ton cc n v trong lnh vc cng, nhng vn lin quan n trch nhim gii trnh trc cng lun c th nh hng ln n mc tiu ca Ban Gim c v
mc tiu ca Ban Gim c c th bao gm c nhng mc tiu theo quy nh ca php lut v cc c quan qun l Nh nc.
Vic o lng v nh gi kt qu hot ng ca n v (Tham chiu: on 11(e))
A36. Ban Gim c v nhng c nhn khc s o lng v nh gi nhng vn c xc nh l quan trng. Vic o lng kt qu, t bn trong hay bn ngoi n v, u s to
ra nhng p lc cho n v. Nhng p lc ny c th thc y Ban Gim c thc hin nhng hnh ng nhm ci thin kt qu hot ng hoc lm sai lch bo co ti chnh.
Do , hiu bit v cch o lng kt qu hot ng ca n v s gip kim ton vin xem xt liu cc p lc t c mc tiu hot ng c th dn n cc hnh ng
ca Ban Gim c lm tng ri ro c sai st trng yu, k c sai st do gian ln hay khng. Chun mc kim ton quc t s 240 quy nh v hng dn v cc ri ro c gian
ln.
A37. Vic o lng v nh gi kt qu hot ng c th c cng mc ch, nhng khng hon ton ging nh vic gim st cc kim sot (mt thnh phn ca kim sot ni b,
trnh by ti on A98-A104):
o lng v nh gi kt qu hot ng l o lng v nh gi liu hot ng kinh doanh c t c mc tiu Ban Gim c (hoc bn th 3) ra hay khng;
Vic gim st cc kim sot c bit tp trung vo gim st hiu qu ca kim sot ni b.
Tuy nhin trong mt vi tnh hung, cc ch tiu nh gi cng cung cp thng tin gip Ban Gim c pht hin c nhng khim khuyt ca kim sot ni b.
A38. V d v cc thng tin ni b c Ban Gim c s dng o lng v nh gi kt qu hot ng m kim ton vin c th xem xt, bao gm:
Nhng ch tiu nh gi kt qu hot ng ch yu (ti chnh v phi ti chnh), nhng t sut quan trng, nhng xu hng v s liu thng k hot ng;
Phn tch kt qu hot ng theo tng giai on;
K hoch ti chnh, d bo, phn tch bin ng, thng tin v cc b phn v cc bo co nh gi hot ng ca cc b phn, phng ban hoc cc cp khc;
nh gi kt qu cng vic ca nhn vin v chnh sch lng bng u i;
So snh kt qu hot ng ca n v vi cc i th cnh tranh.
A39. Cc t chc, c nhn bn ngoi cng c th o lng v nh gi kt qu hot ng ca n v. V d, thng tin bn ngoi nh cc bo co phn tch v bo co xp hng tn
nhim c th cung cp cho kim ton vin nhng thng tin hu ch. Nhng loi bo co ny thng c thu thp t n v c kim ton.
A40. Vic o lng v nh gi ni b c th cho thy cc kt qu hoc xu hng khng mong i i hi Ban Gim c phi xc nh nguyn nhn v tin hnh nhng bin php
khc phc (trong mt s tnh hung, phi pht hin v sa cha sai st mt cch kp thi). Vic o lng v nh gi kt qu hot ng cng c th cho kim ton vin thy
cc ri ro c sai st lin quan n bo co ti chnh l c thc. V d, qua vic o lng v nh gi kt qu hot ng c th cho thy s tng trng nhanh hoc li nhun bt
thng so vi cc n v khc trong cng ngnh. c bit, nhng thng tin ny khi kt hp vi cc yu t khc nh hnh thc thng hoc ch lng u i da trn kt
qu cng vic c th cho thy ri ro tim tng v s thin lch ca Ban Gim c khi lp bo co ti chnh.
A41. Cc n v nh thng khng c quy trnh o lng v nh gi kt qu hot ng. Vic phng vn Ban Gim c c th cho thy Ban Gim c da vo cc ch tiu ch
yu nh gi kt qu hot ng v c nhng bin php ph hp. Nu kt qu phng vn cho thy n v khng thc hin vic o lng v nh gi kt qu hot ng th
c th tng ri ro sai st khng c pht hin v sa cha.
Kim sot ni b ca n v c kim ton (Tham chiu: on 12)
A42. Hiu bit v kim sot ni b gip kim ton vin xc nh cc loi sai st tim tng v cc yu t nh hng n ri ro c sai st trng yu v xc nh ni dung, lch trnh v
phm vi ca cc th tc kim ton tip theo.
A43. Cc hng dn quan trng v kim sot ni b c trnh by bn phn sau:
Bn cht v c im chung ca kim sot ni b;
Cc kim sot lin quan n cuc kim ton;
Ni dung v mc hiu bit v cc kim sot lin quan;
Cc thnh phn ca kim sot ni b.
Bn cht v c im chung ca kim sot ni b
Mc ch ca kim sot ni b
A44. Kim sot ni b c thit k, thc hin v duy tr nhm gii quyt cc ri ro kinh doanh c xc nh, gy ra nguy c n v khng t c mt trong cc mc tiu
lin quan n:
tin cy ca quy trnh lp v trnh by bo co ti chnh;
Hiu qu v hiu sut hot ng;
Vic tun th php lut v cc quy nh hin hnh.
Vic thit k, thc hin v duy tr kim sot ni b c th thay i theo quy m v mc phc tp ca n v.
A45. Cc n v nh c th s dng cc phng php, quy trnh, v th tc n gin hn thc hin mc tiu ca mnh.
Cc hn ch ca kim sot ni b
A46. Kim sot ni b, d hiu qu n mc no, cng ch c th cung cp cho n v mt s m bo hp l v vic t c mc tiu lp v trnh by bo co ti chnh ca n
v. Kh nng t c mc tiu chu nh hng bi nhng hn ch vn c ca kim sot ni b. Cc hn ch ny bao gm vic xt on ca con ngi c th c sai lm khi
a ra quyt nh v s tht bi ca kim sot ni b c th xy ra do sai st ca con ngi, v d c th c sai st trong vic thit k hoc thay i mt kim sot. Tng t,
mt kim sot c th hot ng khng hiu qu, nh thng tin c to ra phc v vic kim sot ni b (v d, bo co ngoi l) khng c s dng c hiu qu do ngi
chu trch nhim r sot thng tin ny khng hiu r mc ch ca thng tin hoc khng c nhng hnh ng ph hp.
A47. Ngoi ra, cc kim sot c th khng tc dng do s thng ng ca hai hay nhiu ngi hoc b Ban Gim c khng ch. V d, Ban Gim c c th tha thun ring vi
khch hng nhm thay i cc iu khon v iu kin trong hp ng bn hng chun ca n v, dn n vic ghi nhn doanh thu khng chnh xc. Cng nh vy, chc nng
kim tra ca phn mm my tnh gip pht hin v bo co v cc giao dch vt hn mc tn dng cho php c th b khng ch hoc v hiu ha.
A48. Bn cnh , khi thit k v thc hin cc kim sot, Ban Gim c c th nh gi v ni dung v phm vi ca cc kim sot c chn thc hin, v v bn cht v mc
ri ro m h quyt nh chp nhn.
A49. Cc n v nh thng c t nhn lc, do c th hn ch kh nng phn cng trch nhim. Tuy nhin, trong n v nh m ngi ch s hu ng thi l Gim c th
ngi c kh nng gim st tt hn so vi n v ln. S gim st ny c th b p nhng hn ch trong vic phn cng trch nhim.
A50. Mt khc, ngi ch s hu ng thi l Gim c cng c nhiu kh nng hn trong vic khng ch cc kim sot do h thng kim sot ni b c c cu n gin hn.
Kim ton vin cn xem xt iu ny khi xc nh cc ri ro c sai st trng yu do gian ln.
Phn chia cc thnh phn ca kim sot ni b
A51. Trong cc chun mc kim ton quc t, kim sot ni b c chia thnh nm thnh phn nhm cung cp mt khun kh gip kim ton vin xem xt cc kha cnh khc
nhau trong kim sot ni b ca n v c th nh hng nh th no n cuc kim ton:
(a) Mi trng kim sot;
(b) Quy trnh nh gi ri ro ca n v;
(c) H thng thng tin lin quan n vic lp v trnh by bo co ti chnh, bao gm cc quy trnh kinh doanh c lin quan, v trao i thng tin;
(d) Cc hot ng kim sot; v
(e) Gim st cc kim sot.
S phn chia ny khng nht thit th hin cch thc n v thit k, thc hin v duy tr kim sot ni b hoc cc thc phn loi cc thnh phn . Kim ton vin c th s
dng cc thut ng hay cc quy nh khc ngoi chun mc ny m t cc thnh phn khc nhau ca kim sot ni b cng nh s tc ng ca cc thnh phn ny n
cuc kim ton, vi iu kin l tt c cc thnh phn c m t trong chun mc ny u c cp n.
A52. on A69-A104 Chun mc ny hng dn p dng cho nm thnh phn ca kim sot ni b lin quan n vic kim ton bo co ti chnh. Ph lc 1 ca Chun mc ny
gii thch k hn v cc thnh phn ca kim sot ni b.
c im ca cc yu t th cng v cc yu t t ng trong kim sot ni b lin quan n vic nh gi ri ro ca kim ton vin
A53. H thng kim sot ni b ca n v bao gm cc yu t th cng v cc yu t t ng. c im ca cc yu t th cng v cc yu t t ng c lin quan n vic nh
gi ri ro ca kim ton vin cng nh cc th tc kim ton tip theo da trn kt qu nh gi .
A54. Vic s dng cc yu t th cng hay t ng trong kim sot ni b cng nh hng n cch thc to lp, ghi chp, x l v bo co cc giao dch:
Cc kim sot th cng c th bao gm th tc ph duyt, r sot cc giao dch, i chiu v theo di cc khon i chiu . Ngoi ra, n v c th s dng cc kim
sot t ng to lp, ghi chp, x l v bo co cc giao dch theo dng in t thay th cc ti liu bng giy.
Cc kim sot trong h thng cng ngh thng tin l s kt hp c kim sot t ng (v d: cc kim sot c thit k trong cc chng trnh my tnh) v kim sot th
cng. Ngoi ra, cc kim sot th cng c th c lp vi cng ngh thng tin, c th s dng cc thng tin do cng ngh thng tin to ra, hoc c th gii hn trong vic
gim st tnh hu hiu ca cng ngh thng tin v ca cc kim sot t ng v gii quyt cc tnh hung ngoi l. Khi s dng cng ngh thng tin to lp, ghi chp,
x l v bo co cc giao dch hay cc d liu ti chnh khc a vo bo co ti chnh, cc h thng v chng trnh phn mm c th gm cc kim sot lin quan ti
cc c s dn liu tng ng i vi cc ti khon trng yu, hoc mang tnh quyt nh i vi hot ng hu hiu ca cc kim sot th cng c s ph thuc vo cng
ngh thng tin.
S kt hp cc yu t th cng v t ng trong kim sot ni b ca n v ph thuc vo c im v mc phc tp ca h thng cng ngh thng tin c s dng.
A55. Nhn chung, cng ngh thng tin mang li nhiu li ch cho kim sot ni b. Cng ngh thng tin gip cho n v c kh nng:
p dng nht qun cc quy tc hot ng ra, thc hin c cc php tnh phc tp khi x l khi lng giao dch hoc d liu ln;
Nng cao tnh kp thi, tnh sn c v chnh xc ca thng tin;
To iu kin thun tin cho vic phn tch thng tin;
Nng cao kh nng gim st hot ng ca n v, cng nh gim st cc chnh sch v th tc ca n v;
Gim nguy c cc kim sot b v hiu ha; v
Nng cao kh nng t c hiu qu trong vic phn chia nhim v, bng cch p dng cc kim sot an ninh trong cc chng trnh ng dng, c s d liu v trong cc
h iu hnh.
A56. Cng ngh thng tin cng c th mang n nhng ri ro c th cho kim sot ni b ca n v, v d:
Tin cy vo h thng hoc chng trnh trong khi h thng, chng trnh li x l khng chnh xc d liu hoc s dng d liu khng chnh xc x l, hoc c hai tnh
hung;
Vic truy cp d liu tri php c th dn n d liu b xa hoc b thay i khng ph hp, bao gm hch ton cc giao dch khng ng thm quyn, hch ton cc giao
dch khng c tht, hoc hch ton cc giao dch khng chnh xc. Cc ri ro ny gia tng khi c nhiu ngi s dng truy cp vo mt c s d liu chung.
Kh nng nhn vin ph trch h thng cng ngh thng tin c c c quyn truy cp nhiu hn mc cn thit so vi nhim v c giao, do ph v s phn nhim;
Nhng thay i tri php d liu gc;
Nhng thay i tri php h thng hoc chng trnh;
Tht bi trong vic to lp nhng thay i cn thit i vi h thng hoc chng trnh;
Can thip th cng khng thch hp;
Kh nng mt d liu hoc khng th truy cp vo d liu khi cn thit.
A57. Cc yu t th cng trong kim sot ni b c th ph hp hn i vi cc tnh hung cn n s xt on v thn trng, v d:
Cc giao dch ln, bt thng hoc khng xy ra thng xuyn;
Cc tnh hung m sai st kh xc nh v kh d on;
Cc tnh hung thng xuyn bin i i hi thm cc kim sot ngoi phm vi cc kim sot t ng hin c;
Gim st tnh hu hiu ca kim sot t ng.
A58. Cc kim sot th cng trong kim sot ni b thng c tin cy thp hn so vi kim sot t ng do kim sot th cng c th d b b st, b khng ch v d mc phi
cc sai st n gin. Kim sot th cng cng c th khng m bo tnh nht qun. Kim sot th cng thng khng ph hp trong cc tnh hung sau:
Khi lng giao dch ln v thng xuyn lp li, hoc cc tnh hung li c th d on, c th c ngn chn, pht hin v sa cha bng cc kim sot c t ng
ha;
Cc hot ng kim sot m cch thc thc hin c th thit k v t ng ha mt cch ph hp.
A59. Mc v tnh cht ri ro i vi kim sot ni b thng thay i ty theo bn cht v c im ca h thng thng tin ca n v. n v x l nhng ri ro t vic s dng
cng ngh thng tin hoc s dng cc yu t th cng trong kim sot ni b bng cch thit lp cc kim sot hu hiu da trn c im h thng thng tin ca n v.
Cc kim sot lin quan n cuc kim ton
A60. Cc mc tiu ca n v c mi lin h trc tip vi cc kim sot c thc hin cung cp s m bo hp l v vic t c cc mc tiu . Tuy nhin, khng phi tt
c cc mc tiu ca n v v cc kim sot lin quan n bo co ti chnh, hot ng v s tun th u lin quan n vic nh gi ri ro ca kim ton vin.
A61. Khi kim ton vin xt on v vic liu mt kim sot n l hay kt hp vi cc kim sot khc c lin quan n cuc kim ton hay khng, cc yu t c th xem xt bao
gm:
Mc trng yu;
Mc nghim trng ca cc ri ro lin quan;
Quy m ca n v;
c im hot ng kinh doanh ca n v, bao gm cc c im v t chc v s hu;
Tnh a dng v s phc tp trong hot ng ca n v;
Php lut v cc quy nh c lin quan;
Cc tnh hung v cc thnh phn p dng ca kim sot ni b;
c im v mc phc tp ca cc h thng trong kim sot ni b ca n v, bao gm c vic s dng cc t chc cung cp dch v;
S tn ti v cch thc mt kim sot c th, ring l hay kt hp vi cc kim sot khc, c th ngn chn, pht hin v sa cha cc sai st trng yu.
A62. Cc kim sot i vi tnh y v chnh xc ca thng tin c n v cung cp c th lin quan n cuc kim ton nu kim ton vin d nh s dng thng tin
thit k v thc hin cc th tc kim ton tip theo. Cc kim sot lin quan n cc mc tiu hot ng v tnh tun th cng c th lin quan n cuc kim ton nu cc
kim sot lin quan n cc d liu m kim ton vin nh gi hoc s dng khi thc hin cc th tc kim ton.
A63. Kim sot ni b i vi vic bo v ti sn nhm trnh vic mua, s dng v thanh l khng ng thm quyn c th bao gm cc kim sot lin quan ng thi n vic lp,
trnh by bo co ti chnh v cc mc tiu hot ng ca n v. nh gi ca kim ton vin v cc kim sot ny thng gii hn cc th tc lin quan n tin cy ca
bo co ti chnh.
A64. Mt n v thng c cc kim sot i vi mt s mc tiu khng lin quan n cuc kim ton, do kim ton vin khng cn phi xem xt cc kim sot ny. V d, n
v c th da vo h thng kim sot t ng phc tp m bo hiu qu v hiu sut hot ng (v d, h thng kim sot t ng ca hng hng khng m bo ng lch
trnh bay), tuy nhin, cc kim sot ny c th khng lin quan n cuc kim ton. Ngoi ra, mc d kim sot ni b c th p dng trong ton b n v, hoc trong mt s
b phn nghip v hay mt s chu trnh kinh doanh bt k, hiu bit v cc kim sot ni b lin quan n b phn nghip v hay cc chu trnh kinh doanh c th khng
lin quan n cuc kim ton.
A65. Khi kim ton cc n v trong lnh vc cng, kim ton vin thng c nhiu trch nhim hn i vi vic xem xt kim sot ni b, v d, kim ton vin phi bo co v
tnh tun th ca n v i vi cc quy tc v chun mc nht nh trong lnh vc cng. Kim ton vin cng c thm trch nhim bo co v s tun th php lut v cc quy
nh. Do vy, vic xem xt kim sot ni b c th rng hn v chi tit hn.
Ni dung v mc hiu bit v cc kim sot c lin quan (Tham chiu: on 13)
A66. Khi nh gi v mt thit k ca mt kim sot, kim ton vin cn xem xt liu kim sot , ring l hoc kt hp cng cc kim sot khc, c kh nng ngn chn hoc
pht hin v sa cha mt cch hiu qu cc sai st trng yu hay khng. Mt kim sot c thc hin c ngha l kim sot ang tn ti v c n v s dng. Nu mt kim
sot khng hiu qu th nh gi vic thc hin kim sot cng khng c ch g, do vy trc tin cn xem xt v mt thit k ca kim sot. Mt kim sot c thit k
khng ph hp c th l mt khim khuyt nghim trng trong kim sot ni b ca n v.
A67. Th tc nh gi ri ro thu thp cc bng chng kim ton v thit k v thc hin cc kim sot lin quan c th bao gm:
Phng vn nhn s ca n v;
Quan st vic p dng cc kim sot c th;
Kim tra cc bo co v ti liu;
Kim tra cc giao dch trn h thng thng tin lin quan n bo co ti chnh.
t c mc tiu thu thp bng chng kim ton, nu kim ton vin s dng th tc phng vn th cn phi s dng kt hp vi cc th tc khc.
A68. Nu kim ton vin ch tm hiu v cc kim sot ca n v th cha kim tra tnh hu hiu ca cc kim sot , tr khi n v c nhng bin php t ng ha m
bo cho cc kim sot hot ng nht qun. V d, bng chng kim ton cho thy mt kim sot th cng c thc hin ti mt thi im no khng th chng minh cho
tnh hu hiu ca kim sot ti cc thi im khc trong k kim ton. Tuy nhin, do tnh nht qun vn c ca quy trnh x l cng ngh thng tin (xem on A55), ty
theo nh gi ca kim ton vin, cc th tc kim ton nhm xc nh liu mt kim sot t ng c c thc hin hay khng cng c th c s dng kim tra tnh hu
hiu ca kim sot . Kim tra tnh hu hiu ca cc kim sot c quy nh v hng dn c th ti Chun mc kim ton quc t s 330.
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Cc thnh phn ca kim sot ni b - Mi trng kim sot (Tham chiu: on 14)
A69. Mi trng kim sot bao gm cc chc nng qun tr v qun l, cc quan im, nhn thc v hnh ng ca Ban qun tr v Ban Gim c lin quan n kim sot ni b
v tm quan trng ca kim sot ni b i vi hot ng ca n v. Mi trng kim sot to nn c im chung ca mt n v, c tc ng trc tip n thc ca tng
thnh vin trong n v v cng tc kim sot.
A70. tm hiu v mi trng kim sot ca n v, kim ton vin c th cn xem xt cc yu t sau ca mi trng kim sot:
(a) Truyn t thng tin v yu cu thc thi tnh chnh trc v cc gi tr o c: y l nhng yu t then cht nh hng n hiu qu ca vic thit k, vn hnh v
gim st cc kim sot;
(b) Cam kt v nng lc: S cn nhc ca Ban Gim c v cc mc nng lc cn p ng cho mi nhim v c th, cc k nng v kin thc cn thit tng ng;
(c) S tham gia ca Ban qun tr:
c lp i vi Ban Gim c n v;
C kinh nghim v v th;
Mc tham gia ca Ban qun tr, nhng thng tin Ban qun tr nhn c v s xem xt k lng cc hot ng;
Tnh hp l trong hnh ng ca Ban qun tr, gm mc phc tp ca cc cu hi c t ra v theo st vic x l ca Ban Gim c, v cch lm vic ca
Ban Gim c vi kim ton ni b v kim ton c lp.
(d) Trit l v phong cch iu hnh ca Ban Gim c:
Cch thc tip nhn v qun l ri ro kinh doanh;
Quan im v hnh ng i vi vic lp v trnh by bo co ti chnh;
Quan im i vi vic x l thng tin, cng vic k ton, v nhn s.
(e) C cu t chc: Khun kh m theo cc hot ng ca n v c lp k hoch, thc hin, kim sot v sot xt nhm t c mc tiu.
(f) Phn cng quyn hn v trch nhim: Cch thc phn cng quyn hn v trch nhim i vi cc hot ng; cch thc thit lp cp bc bo co v ph duyt.
(g) Cc chnh sch v thng l v nhn s: Cc chnh sch v thng l lin quan n cc hot ng tuyn dng, nh hng, o to, nh gi, hng dn, thng tin nhn
vin, lng, thng v cc bin php khc phc sai st.
Bng chng kim ton v cc yu t ca mi trng kim sot
A71. Cc bng chng kim ton thch hp v cc yu t ca mi trng kim sot c th c thu thp bng vic kt hp th tc phng vn v cc th tc nh gi ri ro khc, nh
chng thc kt qu phng vn qua quan st hoc kim tra ti liu. V d, bng vic phng vn Ban Gim c v nhn vin, kim ton vin c th tm hiu c cch thc Ban
Gim c truyn t cho nhn vin quan im ca h v cc thng l kinh doanh v hnh vi o c kinh doanh. Sau , kim ton vin s xc nh xem cc kim sot ph
hp c thc hin hay cha, bng vic xem xt cc yu t nh, liu Ban Gim c c b quy tc o c kinh doanh bng vn bn khng v h c ng x theo b quy tc
o c kinh doanh hay khng.
nh hng ca mi trng kim sot n vic nh gi ri ro c sai st trng yu
A72. Mt s yu t ca mi trng kim sot ca n v c nh hng ln n vic nh gi ri ro c sai st trng yu. V d, Ban qun tr n v s c nh hng ng k n
thc v cng tc kim sot ca n v, v mt trong nhng nhim v ca Ban qun tr l cn bng nhng p lc t ra i vi Ban Gim c lin quan n lp v trnh by bo
co ti chnh m nhng p lc ny c th pht sinh t cc nhu cu th trng v k hoch tin lng. Hiu qu ca vic thit k mi trng kim sot lin quan n s tham gia
ca Ban qun tr chu nh hng bi cc vn nh:
S c lp ca Ban qun tr i vi Ban Gim c v kh nng nh gi hot ng ca Ban Gim c;
Hiu bit ca Ban qun tr v cc nghip v kinh doanh ca n v;
Mc Ban qun tr nh gi v tnh ph hp ca bo co ti chnh i vi khun kh v lp v trnh by bo co ti chnh c p dng.
A73. Mt Hi ng qun tr c lp v tch cc c th nh hng n trit l v tc phong lm vic ca cc thnh vin Ban Gim c. Tuy nhin, mt s yu t khc ca mi
trng kim sot c th ch c hiu qu hn ch. V d, cc chnh sch v thng l v nhn s nhm tuyn dng cc nhn s ti chnh, k ton v cng ngh thng tin c nng
lc c th lm gim ri ro sai st trong qu trnh x l thng tin ti chnh nhng khng th loi b xu hng Ban Gim c bo co li nhun cao hn thc t.
A74. S tn ti ca mt mi trng kim sot tha ng c th l mt yu t tch cc khi kim ton vin nh gi ri ro c sai st trng yu. Tuy nhin, mt mi trng kim sot
tha ng c th gip gim ri ro do gian ln nhng khng th ngn chn hon ton gian ln. Ngc li, nhng khim khuyt trong mi trng kim sot c th lm gim hiu
qu ca cc kim sot, nht l i vi gian ln. V d, vic Ban Gim c khng b tr ngun lc x l cc ri ro v an ton cng ngh thng tin c th gy nh hng
bt li n kim sot ni b, bng cch cho php to ra nhng thay i khng ph hp trong chng trnh my tnh, thay i d liu hoc x l giao dch khng ng thm
quyn. Theo Chun mc kim ton quc t s 330, mi trng kim sot cng c nh hng n ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo.
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A75. Bn thn mi trng kim sot khng th t ngn chn hoc t pht hin v sa cha mt sai st trng yu. Tuy nhin, mi trng kim sot c th nh hng n nh gi
ca kim ton vin v tnh hu hiu ca cc kim sot khc (v d, vic gim st cc kim sot v s vn hnh ca cc hot ng kim sot c th) v do , nh hng n
nh gi ca kim ton vin v ri ro c sai st trng yu.
A76. Mi trng kim sot trong n v nh thng khc bit so vi n v ln. V d, Ban qun tr trong n v nh c th khng c thnh vin c lp hoc t bn ngoi n v
v cng tc qun tr c th do chnh ch s hu ng thi l Gim c n v m nhn, v khng c ngi s hu no khc. c im ca mi trng kim sot cng c th
nh hng n tm quan trng ca cc kim sot khc, hoc nh hng n vic khng c cc kim sot khc. V d, s tham gia tch cc vo cng tc qun tr n v ca mt
ch s hu kim Gim c c th lm gim kh nng xy ra ri ro do thiu s phn chia trch nhim trong n v nh, tuy nhin, iu ny c th lm gia tng cc ri ro khc
nh ri ro cc kim sot b khng ch.
A77. Ngoi ra, bng chng kim ton v cc yu t trong mi trng kim sot cc n v nh c th khng th hin bng vn bn, nh vic truyn t thng tin gia Ban Gim
c v nhn vin c th theo hnh thc khng chnh thc nhng vn hiu qu. V d, mt n v nh c th khng c b quy tc o c kinh doanh bng vn bn nhng thay
vo , n v xy dng vn ha doanh nghip, nhn mnh tm quan trng ca tnh chnh trc v hnh vi o c thng qua li ni v tm gng ca Ban Gim c.
A78. Do vy, khi tm hiu v mi trng kim sot ca n v nh, kim ton vin cn c bit quan tm n quan im, nhn thc v hnh ng ca Ban Gim c hoc ca ch
s hu ng thi l Gim c n v.
Cc thnh phn ca kim sot ni b - Quy trnh nh gi ri ro ca n v (Tham chiu: on 15)
A79. Quy trnh nh gi ri ro ca n v hnh thnh nn c s Ban Gim c xc nh cc ri ro cn c qun l. Mt quy trnh nh gi ri ro ph hp vi hon cnh, bn
cht, quy m v mc phc tp ca n v c th gip kim ton vin pht hin cc ri ro c sai st trng yu. xc nh quy trnh nh gi ri ro ca n v c ph hp
hay khng, kim ton vin phi s dng xt on chuyn mn.
Lu khi kim ton cc n v nh (Tham chiu: on 17)
A80. n v nh thng khng c quy trnh nh gi ri ro c thit lp mt cch chnh thc. Trong trng hp ny, Ban Gim c thng pht hin ri ro thng qua vic trc
tip tham gia vo cng vic kinh doanh. Mc d vy, kim ton vin vn phi phng vn v cc ri ro c pht hin v cch thc Ban Gim c gii quyt nhng ri ro ny.
Cc thnh phn ca kim sot ni b - H thng thng tin lin quan n vic lp v trnh by bo co ti chnh, bao gm cc quy trnh kinh doanh c lin quan, v trao i thng tin
H thng thng tin lin quan n vic lp v trnh by bo co ti chnh, bao gm cc quy trnh kinh doanh c lin quan (Tham chiu: on 18)
A81. H thng thng tin lin quan n mc tiu lp v trnh by bo co ti chnh, trong c h thng k ton, bao gm cc th tc v ti liu c thit k v xy dng :
To lp, ghi chp, x l v bo co cc giao dch ca n v (cng nh cc s vic v cc iu kin) v duy tr trch nhim i vi ti sn, n phi tr v ngun vn ch s
hu c lin quan;
Gii quyt cc giao dch b x l sai, v d cc ti liu, h s ch x l t ng v cc th tc tip theo x l cc ti liu, h s mt cch kp thi;
X l v gii thch nhng cch thc c th khng ch hoc b qua cc kim sot;
Chuyn d liu t h thng x l giao dch sang s ci;
Thu thp thng tin lin quan n bo co ti chnh v cc s vic v cc iu kin khc ngoi cc giao dch pht sinh, nh vic khu hao ti sn v cc thay i trong kh
nng thu hi cc khon phi thu; v
m bo nhng thng tin cn thuyt minh theo khun kh v lp v trnh by bo co ti chnh c p dng c thu thp, ghi chp, x l, tm tt v trnh by hp l
trn bo co ti chnh.
Cc bt ton ghi s
A82. H thng thng tin ca mt n v thng bao gm cc bt ton ghi s thng dng c dng thng xuyn ghi nhn cc giao dch. V d, cc bt ton ghi s ghi nhn
vo s ci cc giao dch bn hng, mua hng, thanh ton hoc nh k ghi nhn cc c tnh k ton ca Ban Gim c nh thay i c tnh v cc khon phi thu khng th
thu hi.
A83. Trong quy trnh lp v trnh by bo co ti chnh, n v cng s dng cc bt ton ghi s khng thng dng ghi nhn cc giao dch khng thng xuyn, cc giao dch bt
thng hoc cc iu chnh. V d v cc bt ton khng thng dng gm: cc bt ton iu chnh khi lp bo co ti chnh hp nht, cc bt ton khi sp nhp hay thanh l
hot ng kinh doanh hoc cc c tnh v tn tht ti sn. Trong h thng k ton th cng, kim ton vin c th nhn bit cc bt ton khng thng dng qua vic kim tra
cc s chi tit, cc bt ton v cc ti liu lin quan. Khi s dng h thng k ton t ng, cc bt ton nh trn c th ch tn ti di dng d liu in t, do , kim ton
vin c th d nhn bit hn bng cch s dng cc k thut kim ton da trn s h tr ca my tnh.
Cc quy trnh kinh doanh c lin quan
A84. Cc quy trnh kinh doanh ca mt n v l cc hot ng c thit k nhm:
Pht trin, mua sm, sn xut, bn v phn phi cc sn phm v dch v ca n v;
Bo m tun th php lut v cc quy nh; v
Ghi nhn thng tin, bao gm c cc thng tin k ton v thng tin bo co ti chnh.
Cc quy trnh kinh doanh ca n v to ra cc giao dch c h thng thng tin ghi nhn, x l v bo co. Vic tm hiu cc quy trnh kinh doanh ca n v, trong c
cch thc cc giao dch pht sinh, s gip kim ton vin hiu v h thng thng tin ca n v lin quan n vic lp v trnh by bo co ti chnh theo cch thc ph hp vi
hon cnh n v.
A85. Trong cc n v nh, h thng thng tin v cc quy trnh kinh doanh lin quan n vic lp v trnh by bo co ti chnh thng t phc tp hn nhng cng khng km phn
quan trng so vi cc n v ln. Cc n v nh c s tham gia tch cc ca Ban Gim c c th khng cn nhng hng dn k ton qu chi tit, h thng s k ton phc
tp hoc cc chnh sch bng vn bn. Do , khi kim ton mt n v nh, kim ton vin c th d dng tm hiu v h thng v cc quy trnh, ng thi c th da nhiu
vo th tc phng vn hn thay cho sot xt ti liu. Tuy nhin, vic tm hiu v h thng v cc quy trnh vn rt quan trng ngay c i vi cuc kim ton cc n v nh.
Trao i thng tin (Tham chiu: on 19)
A86. Vic trao i thng tin ca n v v vai tr, trch nhim v cc vn quan trng lin quan n bo co ti chnh cn ng thi cung cp nhng hiu bit v vai tr v trch
nhim ca c nhn gn vi kim sot ni b i vi vic lp v trnh by bo co ti chnh. Vic trao i thng tin gm cc vn nh: mc hiu bit ca mt c nhn v
mi lin h gia cng vic ca h trong h thng thng tin bo co ti chnh vi cng vic ca nhng ngi khc v cch thc bo co cc tnh hung ngoi l ti cc cp qun
l ph hp trong n v. Vic trao i thng tin c th di dng ti liu hng dn v chnh sch v ti liu hng dn v lp bo co ti chnh. Cc knh thng tin m gip
m bo rng cc trng hp ngoi l c bo co v x l.
A87. Vic trao i thng tin cc n v nh c th n gin v d dng hn so vi cc n v ln do c t cp qun l v kh nng tip cn vi Ban Gim c d dng hn.
Cc thnh phn ca kim sot ni b - Cc hot ng kim sot (Tham chiu: on 20)
A88. Cc hot ng kim sot l cc chnh sch v th tc nhm m bo rng cc ch o ca Ban Gim c c thc hin. D trong h thng cng ngh thng tin hay th cng
th cc hot ng kim sot u c nhng mc tiu a dng v c p dng cc cp t chc v chc nng khc nhau ca n v. V d v cc hot ng kim sot c th
bao gm cc hot ng kim sot lin quan n:
Ph duyt;
nh gi kt qu cng vic;
X l thng tin;
Cc kim sot vt cht (kha an ton, kt st, camera);
Phn chia nhim v.
A89. Cc hot ng kim sot lin quan n cuc kim ton l:
Cc hot ng kim sot c lin quan n cc ri ro ng k v cc hot ng kim sot lin quan n cc ri ro m nu ch thc hin th nghim c bn s khng cung
cp y bng chng kim ton thch hp, nh quy nh cc on 29 v 30 Chun mc ny; hoc
Cc hot ng kim sot c xc nh l c lin quan theo xt on ca kim ton vin.
A90. Xt on ca kim ton vin v vic liu mt hot ng kim sot c lin quan n cuc kim ton hay khng chu nh hng bi nhng ri ro m kim ton vin xc nh
l c th lm pht sinh sai st trng yu v liu kim ton vin c cho rng vic kim tra tnh hu hiu ca hot ng kim sot l cn thit xc nh phm vi th nghim
c bn hay khng.
A91. Kim ton vin c th ch trng vo vic pht hin v tm hiu v cc hot ng kim sot nhng khu vc c nhn nh rng thng c mc ri ro c sai st trng yu
cao hn. Khi c nhiu hot ng kim sot cng hng n mt mc tiu, kim ton vin khng cn phi tm hiu v tng hot ng kim sot lin quan n mc tiu .
A92. T nhng hiu bit v cc thnh phn khc ca kim sot ni b, kim ton vin s bit c cc hot ng kim sot n v c hoc khng c, t gip kim ton vin
xc nh xem c cn phi tm hiu thm v cc hot ng kim sot hay khng.
A93. Nhng nguyn tc ca hot ng kim sot trong n v nh thng tng t i vi n v ln, tuy nhin cch thc hot ng c th c khc bit. Ngoi ra, i vi cc n
v nh, mt s hot ng kim sot c th khng thch hp v c s kim sot ca Ban Gim c. V d, vic ch Ban Gim c c thm quyn cp tn dng cho khch hng
v ph duyt cc khon mua sm ln c th cho php kim sot cht ch cc ti khon v giao dch quan trng, lm gim hoc loi b s cn thit phi s dng cc hot ng
kim sot chi tit khc.
A94. Cc hot ng kim sot lin quan n cuc kim ton cc n v nh thng nm trong nhng chu trnh kinh doanh chnh nh doanh thu, mua sm v cc chi ph nhn vin.
Ri ro pht sinh t cng ngh thng tin (Tham chiu: on 21)
A95. Vic s dng cng ngh thng tin nh hng n cch thc thc hin cc hot ng kim sot. Di gc ca kim ton vin, cc kim sot i vi h thng cng ngh
thng tin (gm cc kim sot chung v cng ngh thng tin v cc kim sot chng trnh ng dng) c xc nh l c hiu qu khi duy tr c tnh ton vn ca thng tin
v tnh bo mt ca d liu c h thng thng tin x l.
A96. Cc kim sot chung v cng ngh thng tin l cc chnh sch v th tc lin quan n nhiu chng trnh ng dng v h tr cho vic kim sot hiu qu cc chng trnh
ng dng. Cc kim sot chung c p dng cho my ch c ln, c nh v cc mi trng ngi s dng u cui. Cc kim sot chung v cng ngh thng tin duy tr tnh
ton vn ca thng tin v tnh bo mt d liu thng gm cc kim sot i vi:
Trung tm d liu v cc hot ng kt ni mng;
Mua sm, thay i v bo tr h thng phn mm;
Thay i chng trnh;
Bo mt truy cp;
Mua sm, pht trin v bo tr cc h thng ng dng.
Nhng kim sot ny thng c thc hin x l cc ri ro nu trong on A56 Chun mc ny.
A97. Cc kim sot chng trnh ng dng l cc th tc th cng hoc t ng, thng hot ng cp chu trnh kinh doanh v p dng i vi vic x l giao dch ca cc
chng trnh ng dng ring l. Cc kim sot chng trnh ng dng c th l cc kim sot mang tnh ngn chn hoc pht hin v c thit k m bo tnh ton vn
ca cc ti liu k ton. Do , cc kim sot chng trnh ng dng lin quan n cc th tc c s dng to lp, ghi chp, x l v bo co cc giao dch hoc cc d
liu ti chnh khc. Cc kim sot ny nhm m bo cc giao dch pht sinh c ph duyt, c ghi nhn v x l y v chnh xc. V d: kim tra t ng d liu
u vo, vic nh s th t kt hp vi vic theo di th cng cc bo co tng hp ngoi l hoc chnh sa ti thi im nhp d liu.
Cc thnh phn ca kim sot ni b - Gim st cc kim sot (Tham chiu: on 22)
A98. Gim st cc kim sot l quy trnh nh gi tnh hu hiu qu ca kim sot ni b trong tng giai on. Quy trnh ny bao gm vic nh gi tnh hu hiu ca cc kim
sot mt cch kp thi v tin hnh cc bin php khc phc cn thit. Ban Gim c thc hin vic gim st cc kim sot thng qua cc hot ng lin tc, cc nh gi ring
bit hoc kt hp c hai. Cc hot ng gim st lin tc thng gn lin vi cc hot ng thng xuyn ca mt n v v bao gm cc hot ng qun l v gim st thng
xuyn.
A99. Cc hot ng gim st ca Ban Gim c cng s dng nhng thng tin thu thp t bn ngoi nh cc khiu ni ca khch hng v cc kin ca c quan qun l c th cho
thy cc vn hoc cc lnh vc cn ci thin.
A100. Vic Ban Gim c gim st cc kim sot thng th hin bng s tham gia st sao ca Ban Gim c hoc ch s hu ng thi l Gim c vo cc hot ng ca n v.
iu ny s gip Ban Gim c pht hin ra cc khc bit ng k gia thc t so vi d kin v pht hin nhng d liu ti chnh khng chnh xc, t a ra bin php
khc phc ph hp i vi kim sot .
Kim ton ni b (Tham chiu: on 23)
A101. Kim ton ni b ca n v c kim ton thng c lin quan n cuc kim ton nu nhng trch nhim v hot ng ca b phn ny c lin quan n vic lp v trnh
by bo co ti chnh ca n v v kim ton vin d nh s dng cng vic ca kim ton vin ni b thay i ni dung, lch trnh, hoc gim phm vi cc th tc kim
ton s thc hin. Nu kim ton vin xc nh cng vic ca kim ton ni b l c lin quan n cuc kim ton, kim ton vin cn p dng cc quy nh v hng dn ca
Chun mc kim ton quc t s 610.
A102. Mc tiu, trch nhim v v th ca kim ton ni b trong n v c th thay i, ty thuc vo quy m, c cu t chc ca n v, cc yu cu ca Ban Gim c v Ban
qun tr. Trch nhim ca kim ton ni b c th bao gm vic gim st kim sot ni b, qun tr ri ro v nh gi s tun th php lut v cc quy nh. Mt khc, trch
nhim ca kim ton ni b c th gii hn trong vic nh gi tnh kinh t, hiu qu v hiu sut hot ng, do c th khng lin quan n vic lp bo co ti chnh ca
n v.
A103. Nu trch nhim ca kim ton ni b c lin quan n vic lp bo co ti chnh ca n v, kim ton vin c lp cn xem xt cc hot ng m kim ton ni b hoc
s thc hin, trong c th bao gm vic sot xt k hoch ca kim ton ni b trong k, nu c, v tho lun v k hoch vi kim ton vin ni b.
Cc ngun thng tin (Tham chiu: on 24)
A104. Nhiu thng tin s dng trong hot ng gim st c th c cung cp t h thng thng tin ca n v. Nu Ban Gim c gi nh d liu s dng cho vic gim st l
chnh xc m khng c c s cho gi nh , thng tin c th c sai st dn n vic Ban Gim c a ra cc kt lun sai lm t cc hot ng gim st. Do vy, kim ton
vin phi tm hiu v hot ng gim st ca n v nh l mt thnh phn ca kim sot ni b, bao gm:
Cc ngun thng tin lin quan n hot ng gim st ca n v; v
C s Ban Gim c cho rng thng tin l ng tin cy cho mc ch gim st.
nh gi ri ro c sai st trng yu cp bo co ti chnh (Tham chiu: on 25(a))
A105. Ri ro c sai st trng yu cp bo co ti chnh l nhng ri ro c nh hng rng n tng th bo co ti chnh v c nh hng tim tng n nhiu c s dn liu.
Cc ri ro ny c th khng phi l ri ro c th pht hin c vi cc c s dn liu c th ti cc nhm giao dch, s d ti khon hoc thuyt minh. Cc ri ro ny i din
cho cc tnh hung c th lm tng ri ro c sai st trng yu cp c s dn liu, v d, Ban Gim c khng ch kim sot ni b. Kim ton vin c th cn c bit lu
n cc ri ro cp bo co ti chnh khi xem xt cc ri ro c sai st trng yu do gian ln.
A106. Ri ro cp bo co ti chnh c th xut pht t khim khuyt ca mi trng kim sot (mc d cc ri ro ny cng c th lin quan n cc yu t khc, nh tnh hnh
kinh t suy gim). V d, s thiu nng lc ca Ban Gim c c th nh hng nghim trng i vi bo co ti chnh, do vy, kim ton vin cn phi c bin php x l
ton din.
A107. Hiu bit ca kim ton vin v kim sot ni b c th dn n nghi ng i vi kh nng c th thc hin kim ton c bo co ti chnh ca n v hay khng. V d:
Lo ngi nghim trng v tnh chnh trc ca Ban Gim c n v dn n vic kim ton vin kt lun rng ri ro do Ban Gim c trnh by sai cc thng tin trn bo
co ti chnh ln ti mc khng th thc hin c cuc kim ton;
Lo ngi v iu kin v tin cy ca h s, ti liu ca n v khin kim ton vin kt lun rng kh c th thu thp y bng chng kim ton thch hp a ra
kin kim ton chp nhn ton phn i vi bo co ti chnh.
[12]
quy nh v hng dn kim ton vin xc nh liu c cn a ra kin kim ton dng ngoi tr hoc t chi a ra kin, hoc
trong mt vi tnh hung, rt khi cuc kim ton nu php lut v cc quy nh cho php.
nh gi ri ro c sai st trng yu cp c s dn liu (Tham chiu: on 25(b))
A109. Kim ton vin cn xem xt ri ro c sai st trng yu cp c s dn liu i vi cc nhm giao dch, s d ti khon v thuyt minh v iu ny s h tr trc tip cho
vic xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo cp c s dn liu cn thit thu thp y bng chng kim ton thch hp. Khi xc
nh v nh gi ri ro c sai st trng yu cp c s dn liu, kim ton vin c th kt lun rng ri ro xc nh c nh hng rng hn n tng th bo co ti chnh
v nh hng tim tng n nhiu c s dn liu.
S dng cc c s dn liu
A110. khng nh rng bo co ti chnh tun th khun kh v lp v trnh by bo co ti chnh c p dng, Ban Gim c cn khng nh r rng hoc ngm nh cc c s
dn liu v vic ghi nhn, o lng, trnh by v cng b cc thnh phn ca bo co ti chnh v cc thuyt minh lin quan.
A111. Cc c s dn liu c kim ton vin s dng xem xt cc loi sai st tim tng c th xy ra c chia thnh ba loi v c th c nhng dng sau:
(a) Cc c s dn liu i vi cc nhm giao dch v s kin trong k c kim ton:
(i) Tnh pht sinh: cc giao dch v cc s kin c ghi nhn xy ra v lin quan n n v;
(ii) Tnh y : tt c cc giao dch v s kin cn ghi nhn c ghi nhn;
(iii) Tnh chnh xc: s liu v d liu lin quan n cc giao dch v s kin ghi nhn c phn nh mt cch ph hp;
(iv) ng k: cc giao dch v s kin c ghi nhn ng k k ton;
(v) Phn loi: cc giao dch v s kin c ghi nhn vo ng ti khon.
(b) Cc c s dn liu i vi s d ti khon vo cui k:
(i) Tnh hin hu: ti sn, n phi tr v ngun vn ch s hu thc s tn ti;
(ii) Quyn v ngha v: n v nm gi cc quyn lin quan n ti sn ca n v v c ngha v vi cc khon n phi tr ca n v;
(iii) Tnh y : tt c cc ti sn, n phi tr v ngun vn ch s hu cn ghi nhn c ghi nhn y ;
(iv) nh gi v phn b: ti sn, n phi tr v ngun vn ch s hu c th hin trn bo co ti chnh theo gi tr ph hp v nhng iu chnh lin quan n nh
gi hoc phn b c ghi nhn ph hp.
(c) Cc c s dn liu i vi cc trnh by v thuyt minh:
(i) Tnh hin hu, quyn v ngha v: cc s kin, giao dch v cc vn khc c thuyt minh thc s xy ra v c lin quan n n v;
(ii) Tnh y : tt c cc thuyt minh cn trnh by trn bo co ti chnh c trnh by;
(iii) Phn loi v tnh d hiu: cc thng tin ti chnh c trnh by, din gii v thuyt minh hp l, r rng, d hiu;
(iv) Tnh chnh xc v nh gi: thng tin ti chnh v thng tin khc c trnh by hp l v theo gi tr ph hp.
A112. Kim ton vin c th s dng cc c s dn liu c m t trn hoc c th din t theo cch khc vi iu kin l tt c cc ni dung nu trn u c cp ti. V d,
kim ton vin c th kt hp cc c s dn liu i vi cc giao dch v s kin vi cc c s dn liu i vi s d ti khon.
A113. Khi gii trnh v cc c s dn liu i vi bo co ti chnh ca cc n v trong lnh vc cng, ngoi nhng c s dn liu c lit k on A111, Ban Gim c thng
phi khng nh rng cc giao dch v s kin c thc hin tun th php lut v cc quy nh. Cc c s dn liu ny cng c th thuc phm vi kim ton bo co ti
chnh.
Quy trnh xc nh ri ro c sai st trng yu (Tham chiu: on 26(a))
A114. Thng tin thu thp c t vic thc hin cc th tc nh gi ri ro, bao gm bng chng kim ton thu c t vic nh gi v mt thit k ca cc kim sot v xc nh
liu cc kim sot c thc hin hay cha, c s dng lm bng chng kim ton h tr vic nh gi ri ro. Vic nh gi ri ro s quyt nh ni dung, lch trnh
v phm vi ca cc th tc kim ton tip theo cn thc hin.
A115. Ph lc 2 Chun mc ny cung cp v d v cc tnh hung v s kin c th cho thy s tn ti ca ri ro c sai st trng yu.
Lin h cc kim sot vi cc c s dn liu (Tham chiu: on 26(c))
A116. Trong qu trnh nh gi ri ro, kim ton vin cn xc nh cc kim sot c th ngn chn hoc pht hin v sa cha cc sai st trng yu trong tng c s dn liu c th.
Nhn chung, kim ton vin cn hiu bit v cc kim sot v lin h cc kim sot ny vi cc c s dn liu trong cc chu trnh v h thng c cc kim sot , v bn thn
tng hot ng kim sot ring l thng khng x l c ri ro. Thng thng, ch khi kt hp nhiu hot ng kim sot cng vi cc thnh phn khc ca kim sot ni
b th mi x l ri ro.
A117. Ngc li, mt s hot ng kim sot c th c nh hng nht nh n tng c s dn liu trong mt nhm giao dch hoc s d ti khon c th. V d, cc hot ng
kim sot m n v thit k nhm m bo rng nhn vin ca n v s kim m v ghi nhn chnh xc s liu hng tn kho khi kim k nh k hng nm s lin quan trc
tip n c s dn liu l tnh hin hu v tnh y ca s d hng tn kho.
A118. Cc kim sot c th lin quan trc tip hoc gin tip n mt c s dn liu. Kim sot cng t lin quan n c s dn liu th cng km hiu qu trong vic ngn chn hoc
pht hin v sa cha sai st trong c s dn liu . V d, th tc sot xt ca trng phng kinh doanh i vi bo co bn hng ti cc ca hng c th theo khu vc ch
lin quan gin tip n c s dn liu l tnh y ca doanh thu bn hng. Do , kim sot ny c th t hiu qu trong vic gim ri ro cho c s dn liu tnh y so
vi cc kim sot khc c lin quan trc tip, nh th tc i chiu gia chng t vn chuyn vi ha n bn hng.
Ri ro ng k
Xc nh ri ro ng k (Tham chiu: on 28)
A119. Ri ro ng k thng lin quan n cc giao dch ln khng thng xuyn hoc cc vn cn xt on. Giao dch khng thng xuyn l cc giao dch c gi tr hoc tnh
cht bt thng, do pht sinh khng thng xuyn. Cc vn cn xt on c th bao gm cc c tnh k ton m vic o lng cc c tnh cha ng yu t khng
chc chn ng k. Cc giao dch thng xuyn, n gin c x l mt cch c h thng thng t pht sinh ri ro ng k.
A120. i vi cc giao dch ln khng thng xuyn, ri ro c sai st trng yu thng nhiu hn v pht sinh t cc vn nh:
S can thip nhiu hn ca Ban Gim c vo vic quy nh phng php hch ton k ton;
Can thip th cng nhiu hn vo qu trnh thu thp v x l d liu;
Cc php tnh ton hoc nguyn tc k ton phc tp;
Tnh cht ca cc giao dch khng thng xuyn khin n v kh c th thc hin cc kim sot mt cch hiu qu i vi nhng ri ro .
A121. i vi cc vn mang tnh xt on quan trng cn n cc c tnh k ton, ri ro c sai st trng yu thng nhiu hn v pht sinh t cc vn nh:
Nguyn tc k ton i vi cc c tnh k ton hoc ghi nhn doanh thu c th c din gii theo cch khc nhau;
Cc xt on cn thit c th mang tnh ch quan hoc phc tp hoc cn cc gi nh v nh hng ca cc s kin xy ra trong tng lai, nh xt on v gi tr hp l.
A122. Chun mc kim ton quc t s 330 quy nh nh hng ca vic xc nh mt ri ro l ng k i vi cc th tc kim ton tip theo.
[13]
Ri ro ng k lin quan n ri ro c sai st trng yu do gian ln
A123. Chun mc kim ton quc t s 240 quy nh v hng dn chi tit hn v vic xc nh v nh gi ri ro c sai st trng yu do gian ln.
[14]
Tm hiu cc kim sot lin quan n cc ri ro ng k (Tham chiu: on 29)
A124. Mc d ri ro lin quan n cc giao dch ln khng thng xuyn hoc cc vn cn xt on thng khng thuc phm vi ca cc kim sot thng thng, Ban Gim c
vn c th c cc bin php khc x l nhng ri ro . Do vy, kim ton vin cn tm hiu xem n v c thit k v thc hin cc kim sot i vi ri ro ng k pht
sinh t cc vn bt thng hoc cn xt on hay khng, liu Ban Gim c c bin php i vi nhng ri ro hay khng v bin php nh th no. Nhng bin php c
th gm:
Cc hot ng kim sot nh r sot cc gi nh ca lnh o cp cao hoc cc chuyn gia;
Ghi chp li quy trnh thc hin c tnh;
Ph duyt ca Ban qun tr.
A125. V d, i vi nhng s kin ch xy ra 1 ln nh vic nhn c thng bo v mt v kin quan trng, kim ton vin cn xem xt bin php x l ca n v, gm nhng
vn nh: v vic c c tham kho kin ca chuyn gia ph hp (nh chuyn gia t vn php lut trong hoc ngoi n v) hay khng, n v thc hin nh gi v
nhng nh hng tim tng hay cha v d nh thuyt minh nh th no v v vic ny trong bo co ti chnh.
A126. Trong mt s trng hp, cc kim sot m Ban Gim c p dng i vi cc ri ro c sai st trng yu ng k c th vn khng x l c thch ng cc ri ro ny. y
l mt biu hin ca khim khuyt nghim trng trong kim sot ni b ca n v.
[15]
Nhng ri ro m nu ch thc hin cc th nghim c bn s khng cung cp y bng chng kim ton thch hp (Tham chiu: on 30)
A127. Ri ro c sai st trng yu c th lin quan trc tip ti vic ghi chp cc nhm giao dch hoc s d cc ti khon pht sinh thng xuyn v vic lp bo co ti chnh mt
cch ng tin cy. Nhng ri ro nh vy c th bao gm ri ro v x l khng chnh xc hoc khng y cc nhm giao dch quan trng v thng xuyn ca n v nh
doanh thu, mua hng, thu chi tin.
A128. Khi nhng giao dch kinh doanh thng xuyn c x l vi mc t ng ha cao, vi rt t hoc khng c s can thip th cng th kim ton vin khng th ch p
dng th nghim c bn i vi cc ri ro ny. V d, trng hp ny xy ra khi mt lng ln thng tin ca n v c to lp, ghi chp, x l hoc bo co ch dng
thng tin in t nh trong mt h thng tch hp. Trong cc tnh hung :
Bng chng kim ton ch c th c dng thng tin in t v s y , thch hp ca bng chng kim ton thng ph thuc vo tnh hu hiu ca cc kim sot i
vi tnh chnh xc v y ca thng tin;
Kh nng xy ra vic thng tin c to lp hoc b thay i khng ph hp v khng b pht hin ra c th ln hn nu cc kim sot ph hp khng c thc hin mt
cch hiu qu.
A129. Chun mc kim ton quc t s 330 quy nh cc th tc kim ton tip theo khi pht hin nhng ri ro nu trn.
[16]
Xem xt li nh gi ri ro (Tham chiu: on 31)
A130. Trong qu trnh kim ton, kim ton vin c th nhn thy cc thng tin c s khc bit ng k so vi cc thng tin m kim ton vin s dng nh gi ri ro. V d,
vic nh gi ri ro c th da vo k vng ca kim ton vin v hot ng hu hiu ca mt s kim sot. Khi tin hnh th nghim i vi cc kim sot ny, kim ton
vin c th thu thp c bng chng kim ton cho thy cc kim sot khng hot ng hu hiu ti mt s thi im ca cuc kim ton. Tng t, khi thc hin cc th
nghim c bn, kim ton vin c th pht hin ra cc sai st v s liu hoc cc sai st c tn sut xy ra ln hn so vi d kin ca kim ton vin khi nh gi ri ro. Trong
nhng tnh hung nh vy, vic nh gi ri ro c th khng phn nh hp l tnh hnh thc t ca n v v cc th tc kim ton tip theo c lp k hoch c th khng
hiu qu trong vic pht hin ra cc sai st trng yu. Xem thm cc quy nh v hng dn ti Chun mc kim ton quc t s 330.
A131. Kim ton vin s dng xt on chuyn mn xc nh cch thc lu h s kim ton theo yu cu on 32. V d, khi kim ton cc n v nh, cc ti liu ny c th
c kt hp trong ti liu v chin lc kim ton tng th v k hoch kim ton.
[17]
Tng t, kt qu nh gi ri ro c th c ghi chp ring, hoc c ghi chp nh
mt phn trong ti liu kim ton v cc th tc kim ton tip theo.
[18]
Hnh thc v mc chi tit ca h s chu nh hng bi tnh cht, quy m v phc tp ca n
v v kim sot ni b ca n v, s sn c ca thng tin t pha n v v phng php lun cng nh k thut kim ton p dng trong qu trnh kim ton.
A132. Vi nhng n v c ngnh ngh kinh doanh v cc quy trnh lin quan n vic lp v trnh by bo co ti chnh khng phc tp, h s kim ton c th c hnh thc n
gin v ni dung ngn gn. H s kim ton khng cn phi th hin ton b nhng hiu bit ca kim ton vin v n v v cc vn lin quan m ch cn lu li nhng
hiu bit chnh, trong c cc thng tin m kim ton vin s dng nh gi ri ro c sai st trng yu.
A133. Mc chi tit ca h s cng c th phn nh kinh nghim v kh nng ca cc thnh vin trong nhm kim ton. Theo quy nh ca Chun mc kim ton quc t s 230,
so vi cuc kim ton c thc hin bi nhm kim ton c nhiu kinh nghim, nhm kim ton bao gm nhng thnh vin c t kinh nghim hn c th cn c h s kim
ton chi tit hn gip h c c nhng hiu bit thch hp v n v c kim ton.
A134. i vi cc cuc kim ton nm tip theo, mt s ti liu nht nh c th c mang sang v cp nht khi cn thit phn nh nhng thay i trong hot ng hoc quy
trnh ca n v.
Ph lc 1
(Hng dn on 4(c), 14-24, A69-A104)
CC THNH PHN CA KIM SOT NI B
1. Ph lc ny trnh by chi tit hn v cc thnh phn ca kim sot ni b nh c cp on 4(c), 14-24 v A69-A104 m cc thnh phn ny c lin quan n cuc
kim ton bo co ti chnh.
Mi trng kim sot
2. Mi trng kim sot bao gm cc yu t sau:
(a) Truyn t thng tin v yu cu thc thi tnh chnh trc v cc gi tr o c: Tnh hu hiu ca cc kim sot khng th cao hn cc gi tr o c v tnh chnh trc
ca nhng ngi to ra, qun l v gim st cc kim sot . Tnh chnh trc v hnh vi o c l sn phm ca chun mc v hnh vi v o c ca n v cng nh
vic truyn t v thc thi cc chun mc ny trong thc t. Vic thc thi tnh chnh trc v cc gi tr o c bao gm cc ni dung nh: bin php ca Ban Gim c
loi b hoc gim thiu cc ng c xi gic nhn vin tham gia vo cc hnh ng thiu trung thc, bt hp php, hoc phi o c. Vic truyn t cc chnh sch ca
n v v tnh chnh trc v cc gi tr o c c th bao gm truyn t ti nhn vin cc chun mc hnh vi thng qua cc chnh sch ca n v, cc quy tc o c v
bng tm gng in hnh.
(b) Cam kt v nng lc: Nng lc l kin thc v cc k nng cn thit hon thnh nhim v thuc phm vi cng vic ca tng c nhn.
(c) S tham gia ca Ban qun tr: Ban qun tr c nh hng ng k n nhn thc v kim sot ca n v. Ban qun tr c trch nhim quan trng v trch nhim c
cp trong cc chun mc ngh nghip, php lut v quy nh khc, hoc trong cc hng dn c ban hnh v li ch ca Ban qun tr. Ngoi ra, Ban qun tr cn c
trch nhim gim st vic thit k v hiu qu hot ng ca cc th tc bo co sai phm v cc th tc sot xt tnh hu hiu ca kim sot ni b ca n v.
(d) Trit l v phong cch iu hnh ca Ban Gim c: Trit l v phong cch iu hnh ca Ban Gim c c nhiu c im, nh quan im, thi v hnh ng ca
Ban Gim c i vi vic lp v trnh by bo co ti chnh c th c th hin qua vic la chn cc nguyn tc k ton thn trng hoc to bo t nhiu nguyn tc k
ton khc nhau, hoc s thn trng v thu o khi xy dng cc c tnh k ton.
(e) C cu t chc: Vic thit lp mt c cu t chc thch hp gm vic xem xt, cn nhc cc vn chnh v quyn hn, trch nhim v cc cp bc bo co ph hp. S
ph hp ca c cu t chc ph thuc mt phn vo quy m v c im hot ng ca n v.
(f) Phn cng quyn hn v trch nhim: Vic phn cng quyn hn v trch nhim c th bao gm cc chnh sch lin quan n thng l ph bin, hiu bit v kinh nghim
ca cc nhn s ch cht, v cc ngun lc c cung cp thc hin nhim v. Ngoi ra, vic phn cng c th bao gm cc chnh sch v trao i thng tin m bo
rng tt c nhn vin u hiu c mc tiu ca n v, hiu c hnh ng ca mi c nhn c lin quan vi nhau nh th no v ng gp nh th no vo cc mc
tiu , v nhn thc c mi c nhn s chu trch nhim nh th no v chu trch nhim v ci g.
(g) Cc chnh sch v thng l v nhn s: Cc chnh sch v thng l v nhn s thng cho thy cc vn quan trng lin quan ti nhn thc v kim sot ca n v. V
d, tiu chun v tuyn dng cc ng vin c trnh cao nht (ch trng v trnh hc vn, kinh nghim lm vic trc , cc thnh tch trong qu kh v cc bng
chng v tnh chnh trc v hnh vi o c) th hin cam kt ca n v i vi nhng ngi c nng lc v ng tin cy. Cc chnh sch o to trong truyn t vai
tr v nhim v tng lai, gm cc hot ng nh t chc o to v hi tho, th hin k vng v kt qu cng vic v hnh vi. Vic bt da trn nh gi nh k v
hiu qu cng vic th hin cam kt ca n v trong vic b nhim nhng nhn s c kh nng vo nhng trng trch cao hn.
Quy trnh nh gi ri ro ca n v
3. V mc tiu lp v trnh by bo co ti chnh, quy trnh nh gi ri ro ca n v bao gm vic Ban Gim c xc nh cc ri ro kinh doanh c lin quan nh th no n vic
lp v trnh by bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh, c tnh ri ro, nh gi kh nng xy ra ri ro v quyt nh cc hnh ng nhm x
l, qun tr ri ro v kt qu thu c. V d, quy trnh nh gi ri ro ca n v c th gm nh gi cch n v xem xt kh nng ghi nhn thiu cc giao dch, hoc cch xc
nh v phn tch cc c tnh quan trng c ghi nhn trn bo co ti chnh.
4. Cc ri ro lin quan n tin cy ca bo co ti chnh bao gm cc s kin trong hay ngoi n v, cc giao dch hoc cc tnh hung c th pht sinh v c nh hng bt li
n kh nng to lp, ghi chp, x l v bo co d liu ti chnh ph hp vi cc c s dn liu ca Ban Gim c trong bo co ti chnh. Ban Gim c c th lp cc chng
trnh, k hoch hoc hnh ng x l nhng ri ro c th hoc quyt nh chp nhn ri ro do tnh n hiu qu kinh t hay do xem xt cc yu t khc. Cc ri ro c th pht
sinh hoc thay i trong cc tnh hung nh:
Nhng thay i trong mi trng hot ng: Nhng thay i trong mi trng php l hoc mi trng hot ng c th dn n nhng thay i v p lc cnh tranh v
cc ri ro khc nhau ng k;
Nhn s mi: Nhng nhn s mi c th c hiu bit khc nhau v kim sot ni b;
H thng thng tin mi hoc c chnh sa: Nhng thay i quan trng v nhanh chng trong h thng thng tin c th lm thay i cc ri ro lin quan n kim sot ni
b;
Tng trng nhanh: Vic m rng ng k hot ng mt cch nhanh chng c th to p lc i vi cc kim sot v lm tng ri ro kim sot b tht bi;
Cng ngh mi: Vic p dng cc cng ngh mi vo qu trnh sn xut hoc vo h thng thng tin c th lm thay i ri ro lin quan n kim sot ni b;
Cc hot ng, sn phm, m hnh kinh doanh mi: Vic tham gia vo cc lnh vc kinh doanh hoc cc giao dch m n v c t kinh nghim c th dn ti nhng ri ro
mi lin quan n kim sot ni b;
Ti c cu n v: Vic ti c cu c th dn n gim bin ch, thay i trong gim st hay thay i s phn nhim lm thay i ri ro lin quan n kim sot ni b;
M rng cc hot ng nc ngoi: Vic m rng hay mua li cc hot ng nc ngoi dn n cc ri ro mi v khc thng, m c th nh hng n kim sot
ni b, v d gia tng hoc thay i cc ri ro t cc giao dch ngoi hi;
p dng cc quy nh k ton mi: Vic p dng nguyn tc k ton mi hoc thay i nguyn tc k ton c th nh hng n cc ri ro trong qu trnh lp v trnh by
bo co ti chnh.
H thng thng tin lin quan n vic lp v trnh by bo co ti chnh, bao gm cc quy trnh kinh doanh c lin quan, v trao i thng tin
5. Mt h thng thng tin bao gm cc my mc thit b (phn cng), phn mm, nhn s, th tc v d liu. Nhiu h thng thng tin s dng rng ri cng ngh thng tin (IT).
6. H thng thng tin lin quan n mc tiu lp v trnh by bo co ti chnh, gm h thng bo co ti chnh, trong c cc phng php v ghi chp :
Xc nh v ghi nhn tt c cc giao dch c hiu lc;
M t cc giao dch mt cch kp thi, chi tit cho php phn loi ph hp cc giao dch lp v trnh by bo co ti chnh;
o lng gi tr ca cc giao dch m bo gi tr giao dch c phn nh hp l trong bo co ti chnh;
Xc nh thi k din ra giao dch ghi nhn giao dch ng k k ton;
Trnh by thch hp cc giao dch v cc thuyt minh lin quan trn bo co ti chnh.
7. Cht lng ca thng tin to ra t h thng s nh hng n kh nng Ban Gim c a ra cc quyt nh ph hp trong vic qun l v kim sot cc hot ng ca n v v
lp bo co ti chnh mt cch ng tin cy.
8. Vic trao i thng tin, bao gm vic cung cp thng tin v vai tr v trch nhim ca c nhn gn lin vi kim sot ni b i vi vic lp v trnh by bo co ti chnh, c th
dng ti liu hng dn v chnh sch, hng dn v k ton v lp bo co ti chnh. Vic trao i thng tin cng c th dng in t, bng li ni v qua nhng hnh ng
ca Ban Gim c.
Cc hot ng kim sot
9. Ni chung, cc hot ng kim sot lin quan ti mt cuc kim ton c th c phn loi thnh cc chnh sch v cc th tc lin quan ti:
nh gi tnh hnh hot ng: Cc hot ng kim sot ny bao gm vic nh gi v phn tch tnh hnh hot ng thc t so vi k hoch, so vi d bo hay so vi tnh
hnh hot ng ca k trc; nh gi v phn tch mi lin h gia cc d liu khc nhau, nh d liu v hot ng v d liu v ti chnh, ng thi phn tch cc mi
quan h v cc hnh ng iu tra v sa cha; so snh cc s liu ni b vi cc ngun thng tin bn ngoi v nh gi hiu qu theo chc nng hoc hot ng.
X l thng tin: Hai nhm hot ng kim sot h thng thng tin c s dng ph bin l kim sot chng trnh ng dng v kim sot chung v cng ngh thng tin.
Kim sot chng trnh ng dng c p dng cho vic x l tng ng dng ring l, v d: kim tra tnh chnh xc v mt s hc ca s liu trong s sch, duy tr v sot
xt cc s d ti khon v bng cn i pht sinh, cc kim sot t ng nh kim tra nhp d liu u vo, kim tra vic nh s th t kt hp vi vic theo di th cng
cc bo co tng hp ngoi l. Kim sot chung v cng ngh thng tin l nhng chnh sch v th tc lin quan ti nhiu ng dng v h tr cho kh nng hot ng hiu
qu ca cc kim sot chng trnh ng dng bng cch gip m bo kh nng hot ng bnh thng ca h thng thng tin. V d v kim sot chung v cng ngh
thng tin nh: kim sot cc thay i v chng trnh, kim sot vic truy cp vo cc chng trnh hay d liu, kim sot vic ng dng cc phn mm mi, kim sot i
vi cc phn mm hn ch quyn truy cp hoc gim st vic s dng cc tnh nng h thng c th lm thay i d liu ti chnh hay thay i cc ghi chp m khng li
du vt.
Kim sot v mt vt cht: L cc kim sot bao gm:
o Bo m an ton vt cht ca ti sn, bao gm thu nhn vin bo v v s dng cc phng tin bo m an ton cho vic tip cn ti sn v h s ti liu;
o Thm quyn truy cp vo chng trnh my tnh v tp d liu;
o nh k kim m v so snh s liu thc t vi s liu c ghi chp trong s sch (v d, so snh kt qu kim k tin mt, chng khon v hng tn kho thc t vi
s k ton).
Mc , phm vi m cc kim sot v mt vt cht nhm ngn nga vic trm cp ti sn c lin quan ti mc tin cy ca vic lp bo co ti chnh, v do , lin quan
n c cht lng kim ton, ph thuc vo vic ti sn c d b mt cp hay khng.
Phn nhim: Giao cho nhng ngi khc nhau chu cc trch nhim v ph duyt giao dch, ghi chp giao dch v trng coi, bo qun ti sn. Vic phn nhim nhm gim
c hi cho bt c c nhn no c th va vi phm v va che giu sai phm hoc gian ln trong qu trnh thc hin nhim v thng thng ca mnh.
10. Mt s hot ng kim sot nht nh c th ph thuc vo s tn ti ca cc chnh sch ph hp cp cao hn do Ban Gim c hoc Ban qun tr thit lp. V d, kim sot
thm quyn c th tun theo cc hng dn c th, nh cc tiu ch u t c Ban qun tr t ra; hoc cc giao dch khng thng xuyn nh cc v mua li hoc thanh l ln
c th cn s ph duyt cp cao hn, trong mt vi tnh hung c th l s ph duyt ca i hi ng c ng.
Gim st cc kim sot
11. Trch nhim quan trng ca Ban Gim c l thit lp v duy tr kim sot ni b mt cch thng xuyn. Vic Ban Gim c gim st cc kim sot bao gm vic xem xt liu
cc kim sot ny c ang hot ng nh d kin v liu c c thay i ph hp vi s thay i ca n v hay khng. Vic gim st cc kim sot c th bao gm cc hot
ng nh: Ban Gim c sot xt liu bng i chiu ti khon ngn hng c lp kp thi hay cha, kim ton vin ni b nh gi s tun th ca nhn vin phng kinh
doanh i vi cc quy nh ca n v v hp ng bn hng, b phn php ch gim st s tun th cc chun mc o c v chnh sch hot ng ca n v. Vic gim st
cng l m bo rng cc kim sot tip tc hot ng mt cch hiu qu theo thi gian. V d, nu khng gim st vic lp bn i chiu ti khon ngn hng th cc nhn s
chu trch nhim c th s khng lp ti liu ny.
12. Kim ton vin ni b hoc nhn s thc hin nhng chc nng tng t c th tham gia vo vic gim st cc kim sot ca n v thng qua cc nh gi ring. Thng thng,
nhng ngi ny cung cp thng tin mt cch u n v hot ng ca kim sot ni b, v tp trung s ch vo vic nh gi tnh hu hiu ca kim sot ni b, v trao i
thng tin v cc im mnh, im yu cng nh a ra cc khuyn ngh ci thin kim sot ni b.
13. Cc hot ng gim st c th bao gm vic s dng thng tin c c qua trao i vi cc i tng ngoi n v m nhng thng tin c th cho thy cc vn hoc cc
khu vc cn c ci thin. Khch hng thng xc minh cc thng tin trong ha n thng qua vic thanh ton ha n hoc khiu ni v s tin phi tr. Ngoi ra, cc c quan
qun l cng c th thng tin cho n v v cc vn c th nh hng ti hot ng ca kim sot ni b, v d nh, cc thng tin lin quan n cuc kim tra ca c quan
qun l ngn hng. ng thi, khi thc hin hot ng gim st, Ban Gim c cng c th xem xt cc trao i thng tin t kim ton vin c lp lin quan n kim sot ni
b.
Ph lc 2
(Hng dn on A33, A115)
NHNG TNH HUNG V S KIN C TH CHO THY RI RO C SAI ST TRNG YU
Di y l v d v cc tnh hung v s kin c th cho thy s tn ti ca ri ro c sai st trng yu. Cc v d a ra bao gm rt nhiu tnh hung v s kin khc nhau; tuy nhin,
khng phi tt c cc tnh hung v s kin ny u lin quan n mi cuc kim ton, v cc v d di y c th cha hon ton y .
Cc hot ng nhng khu vc kinh t khng n nh, v d, cc nc m tin t b mt gi nghim trng, hoc nn kinh t b lm pht mc cao;
Cc hot ng nh hng bi thay i ca th trng, v d: cc giao dch tng lai;
Cc hot ng lin quan n quy nh php l c phc tp cao;
Cc vn v tnh hot ng lin tc hay tnh thanh khon, bao gm vic mt cc khch hng quan trng;
Cc hn ch v ngun vn v tn dng;
Nhng thay i trong ngnh ngh m n v ang hot ng;
Nhng thay i trong dy chuyn cung cp;
Pht trin hoc gii thiu cc sn phm v dch v mi, hoc s dng dy chuyn sn xut mi;
M rng phm vi hot ng trn nhiu a bn mi;
Nhng thay i trong n v nh nhng hot ng mua sm ln, ti c cu hoc cc s kin bt thng khc;
D kin bn n v hoc b phn kinh doanh;
Tn ti nhiu mi quan h lin doanh, lin kt phc tp;
S dng cc ngun ti tr ghi nhn ngoi bng, nhng n v c mc ch c bit hoc c nhng tha thun ti chnh phc tp;
C nhng giao dch ln vi cc bn lin quan;
Thiu ht v nhn s c kh nng ph hp v k ton v lp bo co ti chnh;
Thay i nhn s ch cht, bao gm s thi vic ca nhng ngi iu hnh ch cht;
Nhng khim khuyt trong kim sot ni b, c bit l nhng khim khuyt khng c Ban Gim c x l;
Mu thun gia chin lc cng ngh thng tin v chin lc kinh doanh ca n v;
Nhng thay i trong mi trng cng ngh thng tin;
Ci t h thng cng ngh thng tin mi, quan trng lin quan n vic lp bo co ti chnh;
Vic iu tra ca cc c quan qun l Nh nc i vi hot ng hoc kt qu ti chnh ca n v;
Nhng sai st, nhm ln trong qu kh hoc c nhng iu chnh c gi tr ln ti thi im cui nm;
Cc giao dch bt thng c gi tr ln, gm nhng giao dch ni b cng ty v cc giao dch doanh thu ln vo cui nm;
Cc giao dch c ghi nhn theo mc ch ca Ban Gim c, v d cc khon n c ti ti tr, nhng ti sn chun b bn hoc vic phn loi chng khon c th giao dch
c trn th trng;
p dng quy nh k ton mi;
Cc o lng v k ton cn n cc quy trnh phc tp;
Cc s kin hoc giao dch lin quan n cc o lng khng chc chn ng k, bao gm cc c tnh k ton;
Cc v kin tng cha c gii quyt v cc khon n tim tng, v d, bo hnh bn hng, bo lnh ti chnh v n b lin quan n mi trng.
[1]
Thut ng kim ton ni b c nh ngha trong ISA 610, S dng cng vic ca kim ton ni b, on 7(a) l: Mt hot ng nh gi c thit lp hoc cung cp nh mt dch v cho
n v. Cc chc nng ca kim ton ni b bao gm kim tra, nh gi v gim st tnh ph hp v hu hiu ca kim sot ni b.
[2]
ISA 230, on 8-11 v on A6.
[3]
[4]
ISA 240, on 12-14.
[5]
ISA 240, on 15.
[6]
ISA 220, on 14.
[7]
ISA 250, on 12.
[8]
[9]
ISA 550, on A7.
[10]
[11]
ISA 330, on A2-A3.
[12]
[13]
ISA 330, on 15 v 21.
[14]
ISA 240, on 25-37.
[15]
ISA 265, on A7.
[16]
ISA 330, on 8.
[17]
ISA 300, on 7 v 9.
[18]
ISA 330, on 28.
MC TRNG YU TRONG LP K HOCH V
THC HIN KIM TON
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Mc trng yu trong kim ton.................................................................................... 2-6
Ngy hiu lc.............................................................................................................. 7
Mc tiu .................................................................................................................. 8
Gii thch thut ng.................................................................................................. 9
Yu cu
Xc nh mc trng yu v mc trng yu thc hin khi lp k hoch kim ton............ 10-11
iu chnh mc trng yu trong qu trnh kim ton...................................................... 12-13
Ti liu, h s kim ton............................................................................................... 14
Hng dn p dng
Mc trng yu v ri ro kim ton........................................................................... A1
Xc nh mc trng yu v mc trng yu thc hin khi lp k hoch kim ton............ A2-A12
iu chnh mc trng yu trong qu trnh kim ton...................................................... A13
Chun mc kim ton quc t s 320, Tnh trng yu trong lp k hoch v thc hin kim ton cn c xem xt cng vi Chun mc kim ton quc t s 200,
Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin v doanh nghip kim ton (sau y gi l kim ton vin) trong vic p
dng khi nim mc trng yu trong lp k hoch v thc hin cuc kim ton bo co ti chnh. Chun mc kim ton quc t s 450
[1]
hng dn cch p
dng mc trng yu trong vic nh gi nh hng ca cc sai st c pht hin i vi cuc kim ton v nh gi nh hng ca nhng sai st cha c iu
chnh (nu c) i vi bo co ti chnh.
Mc trng yu trong kim ton
2. Cc khun kh v lp v trnh by bo co ti chnh quy nh v hng dn v khi nim mc trng yu trong vic lp v trnh by bo co ti chnh. Mc d
khun kh v lp v trnh by bo co ti chnh c cp n khi nim mc trng yu theo bng cc thut ng khc nhau, nhng nhn chung, mc trng yu
c hiu nh sau:
Nhng sai st, bao gm c vic b st, c coi l trng yu nu nhng sai st ny, khi xt ring l hoc tng hp li, c xem xt mc hp l, c th gy
nh hng ti quyt nh kinh t ca ngi s dng bo co ti chnh;
Nhng xt on v mc trng yu c thc hin trong tng trng hp c th v b nh hng bi quy m hay bn cht ca sai st, hoc c tng hp ca kt
hp c hai yu t trn; v
Nhng xt on v cc vn trng yu i vi ngi s dng bo co ti chnh cn phi tnh n a s nhng ngi cda trn nhu cu chung i vi thng tin
ti chnh mt nhm ngi s dng thng tin trn bo co ti chnh, nh cc nh u t, ngn hng, ch n,...
[2]
Nhng nh hng c th ctim tng ca cc
sai st n mt s t ngi s dng thng tin trn bo co ti chnh m nhu cu ca h c nhiu khc bit so vi phn ln nhng ngi s dng thng tin trn
bo co ti chnh s khng c xt n.
3. Cc kKhi nim v mc trng yu, nu c quy nh trong khun kh v lp v trnh by bo co ti chnh, s l c s cho kim ton vin v doanh nghip
kim ton xc nh mc trng yu ca i vi cuc kim ton. Nu khun kh v lp v trnh by bo co ti chnh khng a ra khi nim v mc trng yu, cc
c tnh c nu trong on 2 s gip kim ton vin v doanh nghip kim ton c c s xc nh mc trng yu.
4. Vic xc nh mc trng yu l vn cn n ca kim ton vin mang tnh xt on chuyn mn ca kim ton vin v ph thuc vochu nh hng ca nhn
thc ca kim ton vin v nhu cu i vi thng tin ti chnh ca ngi s dng thng tin trn bo co ti chnh. Trong trng hp ny, kim ton vin c th gi
nh rng, ngi s dng bo co ti chnh:
(a) C s hiu bit hp l v hot ng kinh doanh, v kinh t v ti chnh, k ton v quan tm nghin cu thng tin trn bo co ti chnh vi s cn trng mt
cch hp l;
(b) Hiu rng bo co ti chnh c lp, trnh by v c kim ton trn c s mc trng yu;
(c) Nhn thc c tnh khng chc chn tim tng trong vic xc nh gi tr do da trn vic s dng cc c tnh k ton, cc xt on v yu t caxem xt cc
s kin xy ra trong tng lai; v
(d) a ra cc quyt nh kinh t hp l trn c s cc thng tin trn bo co ti chnh.
5. Kim ton vin v doanh nghip kim ton phi p dng khi nim mc trng yu c khi lp k hoch kim ton v thc hin cuc kim ton, khi nh gi nh
hng ca cc sai st pht hin trong qu trnhi vi cuc kim ton, v k c nh hng ca nhng sai st cha c iu chnh (nu c) i vi bo co ti
chnh v khi hnh thnh kin kim ton (Tham chiu: on A1).
6. Khi lp k hoch kim ton, kim ton vin a ra cc xt on v quy m ca cc sai st s c coi l trng yu. Cc xt on ny cung cp c s cho vic:
(a) Xc nh ni dung, lch trnh v phm vi ca cc th tc nh gi ri ro;
(b) Nhn bit v nh gi cc ri ro c sai st trng yu; v
(c) Xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo.
Khi lp k hoch kim ton, mc trng yu c xc nh khng nht thit phi l mc gi tr m di mc , cc sai st khng c iu chnh, khi xt ring l
hoc tng hp li, lun c nh gi l khng trng yu. Trong mt s trng hp c th, sai st c th c nh gi l trng yu mc d gi tr ca sai st
thp hn mc trng yu. Mc d kh c th thit lp k c cc th tc kim ton pht hin cc sai st ring l c tnh th trng yu ch do bn cht ca sai st
nhng khi nh gi nh hng ca cc sai st cha c iu chnh i vi bo co ti chnh, kim ton vin phi xem xt ng thi c quy m v bn cht ca
sai st cng nh tnh hung c th xy ra cc sai st (Tham chiu: on A16).
[3]
Ngy hiu lc
7. Chun mc ny c hiu lc cho cc cuc kim ton bo co ti chnh cho cc k bt u vo hoc sau ngy 15 thng 12 nm 2009.
Mc tiu
8. Mc tiu ca kim ton vin v doanh nghip kim ton l p dng khi nim mc trng yu mt cch ph hp khi lp k hoch v thc hin kim ton.
Gii thch thut ng
1.Trong cc chun mc kim ton quc t, cc thut ng di y c hiu nh sau:
9. mc trng yu thc hin c hiu l: L mt mc gi tr hoc cc mc gi tr do kim ton vin xc nh mc thp hn mc trng yu i vi tng th bo
co ti chnh nhm gim kh nng sai st ti mt mc thp hp l kh nng tng hp nh hng ca cc sai st khng cha c iu chnh v khng cha
c pht hin vt qucao hn mc trng yu i vi tng th bo co ti chnh. Trong mt s trng hp, mc trng yu thc hin c th hiu l mc gi tr
hoc cc mc gi tr do kim ton vin xc nh thp hn mc hoc cc mc trng yu ca mti vi cc nhm cc giao dch, s d ti khon hoc thng tin
thuyt minh c th trn bo co ti chnh.
Yu cu
Xc nh mc trng yu v mc trng yu thc hin khi lp k hoch kim ton
10. Khi lp chin lc kim ton tng th, kim ton vin v doanh nghip kim ton phi xc nh mc trng yu i vi tng th bo co ti chnh. Trong nhng
trng hp c th ca n v c kim ton, nu c mt hoc mt s nhm cc giao dch, s d ti khon hoc thng tin thuyt minh (nu xt ring l)c th c
sai st vi mc thp hn mc trng yu i vi tng th bo co ti chnh nhng c th nh hng (nu xt tng th) n quyt nh kinh t ca ngi s dng
bo co ti chnh, th kim ton vin phi xc nh mc trng yu hoc cc mc trng yu p dng cho tng nhm giao dch, s d ti khon hay thng tin thuyt
minh c th (Tham chiu: on A2-A11).
11. Kim ton vin phi xc nh mc trng yu thc hin cho mc ch nh gi cc ri ro c sai st trng yu v xc nh ni dung, lch trnh, phm vi ca cc th
tc kim ton tip theo trong qu trnh kim ton (Tham chiu: on A12).
Sa iiu chnh mc trng yu trong qu trnh kim ton
12. Kim ton vin phi sa iiu chnh mc trng yu i vi tng th bo co ti chnh (v mc trng yu hoc cc mc trng yu choi vi cc nhm giao
dch, s d ti khon hay thng tin thuyt minh c th) nu trong qu trnh kim ton, trong trng hp kim ton vin c bit c thm thng tin trong qu trnh
kim ton m c th dn n vic thay i mc trng yu hoc cc mc trng yu so vi mc xc nh trc ban u (Tham chiu: on A13).
13. Nu kim ton vin kt lun rng vic p dng mt mc trng yu thp hn mc trng yu xc nh trc ban u i vi tng th bo co ti chnh (v
mc trng yu hoc cc mc trng yu cho i vi cc nhm giao dch, s d ti khon hay thng tin thuyt minh c th) l ph hp th kim ton vin phi xc
nh xem c cn phi sa i liiu chnh mc trng yu thc hin, v xem ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo c cn ph hp
hay khng.
Ti liu, h s kim ton
14. Kim ton vin phi lu trong h s kim ton cc s liu v c s xc nh v mc trng yu sau (xem on 8-11 v on A6 Chun mc kim ton quc t s
230):
[4]
(a) Mc trng yu i vi tng th bo co ti chnh (xem on 10 Chun mc ny);
(b) Mc trng yu hoc cc mc trng yu choi vi cc nhm giao dch, s d ti khon hay thng tin thuyt minh c th (xem on 10 Chun mc ny);
(c) Mc trng yu thc hin (xem on 11 Chun mc ny); v
(d) Nhng sa i caBt k iu chnh no i vi cc mc trng yu t mc (a) n mc (c) nu trn trong qu trnh thc hin cuc kim ton (xem on 12-13
Chun mc ny).
***
III/ HNG DN P DNGHng dn p dng
Khi thc hin chun mc kim ton ny cn tham kho Chun mc kim ton quc t s 200.
Mc trng yu v ri ro kim ton (Tham chiu: on 5)
A1. Khi thc hin mt cuc kim ton bo co ti chnh, mc tiu tng th ca kim ton vin v doanh nghip kim ton l (1) t c s m bo hp l rng v
vic liu bo co ti chnh, xt trn phng din tng th, c cn sai st trng yu do gian ln hoc nhm ln hay khng, t gip kim ton vin a ra kin
v vic liu bo co ti chnh c c lp, trn cc kha cnh trng yu, ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng trn cc tt c
kha cnh trng yu hay chakhng; (2)v lp bo co kim ton v bo co ti chnh v trao i thng tin theo quy nh ca chun mc kim ton quc t,
ph hp vi cc pht hin ca kim ton vin (xem on 11 Chun mc kim ton quc t s 200).
[5]
Kim ton vin t c s m bo hp l bng cch thu
thp y cc bng chng kim ton thch hp gim ri ro kim ton ti mc thp c th chp nhn c theo quy nh ti on 17 Chun mc kim ton
quc t s 200.
[6]
Ri ro kim ton l ri ro m kim ton vin a ra kin kim ton khng ph hp khi bo co ti chnh cn cha ng sai st trng yu.
Ri ro kim ton bao gm ri ro c sai st trng yu v ri ro pht hin (theo quy nh ti on 13 (c) Chun mc kim ton quc t s 200).
[7]
Mc trng yu
v ri ro kim ton cn c xem xt trong sut qu trnh kim ton, khi:
(a) Xc nh v nh gi ri ro c sai st trng yu (xem Chun mc kim ton quc t s 315);
[8]
(b) Xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo cn thc hin (xem Chun mc kim ton quc t s 330);
[9]
v
(c) nh gi nh hng ca cc sai st cha c iu chnh (nu c) trn i vi bo co ti chnh
[10]
(xem Chun mc kim ton quc t s 450) v khi hnh
thnh kin kim ton (xem Chun mc kim ton quc t s 700).
[11]
Xc nh mc trng yu v mc trng yu thc hin khi lp k hoch kim ton
Lu khi kim ton cc n v trong lnh vc cng (Tham chiu: on 10)
A2. i vi cc n v trong lnh vc cng, c quan qun l Nh nc l i tng ch yu s dng bo co ti chnh. ng thi, bo co ti chnh c th c c
quan qun l Nh nc s dng a ra cc quyt nh khc ngoi cc quyt nh kinh t. Do , vic xc nh mc trng yu i vi tng th bo co ti
chnh (v mc trng yu hay cc mc trng yu cho i vi cc nhm cc giao dch, s d ti khon v hay thng tin thuyt minh c th) trong cuc kim ton
bo co ti chnh ca cc n v trong lnh vc cng chu nh hng bi php lut, cc quy nh v nhu cu s dng thng tin ti chnh ca c quan qun l Nh
nc v cng chng lin quan n cc chng trnh ca lnh vc cng.
S dng tiu ch xc nh mc trng yu i vi tng th bo co ti chnh (Tham chiu: on 10)
A3. Vic xc nh mc trng yu i hi cc xt on chuyn mn. Thng thng, kim ton vin s dng mt t l phn trm (%) p dng cho mt tiu ch c
la chn lm im khi u trong vic xc nh mc trng yu i vi tng th bo co ti chnh. Cc yu t c th nh hng n vic xc nh tiu ch ph
hp bao gm:
Cc yu t ca bo co ti chnh (v d ti sn, n phi tr, ngun vn, doanh thu, chi ph);
Cc khon mc trn bo co ti chnh m ngi s dng thng quan tm (v d, nh gi tnh hnh hot ng, ngi s dng bo co ti chnh thng quan
tm n cc khon mc li nhun, doanh thu hoc ti sn rng);
c im hot ng kinh doanh ca n v c kim ton, c im ngnh ngh v mi trng kinh doanh m n v ang hot ng;
C cu s hu vn ca n v c kim ton v cch thc n v huy ng vn (v d, nu n v hot ng kinh doanh ch yu bng ngun vn vay th ngi
s dng bo co ti chnh c th quan tm nhiu hn n ti sn v quyn ca ch n i vi ti sn ny hn l quan tm n li nhun ca n v);
Kh nng thay i tng i ca tiu ch c xc nh.
A4. Mt s v d v cc tiu ch ph hp, ty thuc vo tng trng hp ca n v c kim ton, c th bao gm cc khon mc thu nhp c bo co nh li
nhun trc thu, tng doanh thu, li nhun gp v tng chi ph, tng vn ch s hu hocv gi tr ti sn rng. Li nhun trc thu t hot ng kinh doanh
lin tc thng c s dng cho cc n v hot ng v mc tiu li nhunkinh doanh. Khi li nhun trc thu t hot ng lin tc d b bin ng, cc tiu
ch khc c th s ph hp hn nh li nhun gp hoc tng doanh thu.
A5. Lin quan n cc tiu ch c la chn, cc d liuthng tin ti chnh ph hp thng bao gm cc s liu v kt qu kinh doanh v tnh hnh ti chnh ca
cc k trc, cc s liu v kt qu kinh doanh v tnh hnh ti chnh ly k nbt u t u k ny cho n thi im hin ti, v k hoch hay d on cho
k hin ti, c iu chnh khi c bin ng ln theo tng trng hp canhng s thay i ng k ca n v c kim ton (v d, mt giao dch hp nht
kinh doanh ln) v nhng thay i lin quan trong ngnh ngh hay mi trng kinh doanh m n v ang hot ng. V d, khi im khiban u, mc trng
yu i vi tng th bo co ti chnh c xc nh cho mt n v c th mcda vo mt t l phn trm nht nh trnca li nhun trc thu t hot
ng kinh doanh lin tc. Khi c cc bin ng bt thng lm tng hoc gim ng k li nhun trc thu, kim ton vin c th xc nh mc trng yu i
vi tng th bo co ti chnh bng cch s dng mt mc li nhun trc thu t hot ng kinh doanh lin tc loi tr nh hng ca cc bin ng bt
thng, da vo kt qu kinh doanh ca cc k trc.
A6. Mc trng yu phi c xc nh gn lin vi bo co ti chnh m kim ton vin thc hin kim ton. Khi bo co ti chnh c lp cho k k ton di hn
hoc ngn hn 12 thng, v d i vi mt s n v mi thnh lp hoc thay i k k ton, mc trng yu cn phi c xc nh da trn bo co ti chnh
c lp cho k k ton .
A7. Kim ton vin phi s dng xt on chuyn mn khi xc nh t l phn trm p dng cho tiu ch la chn. T l phn trm v tiu ch c la chn
thng c mi lin h vi nhau, nh t l phn trm p dng cho mc li nhun trc thu t hot ng kinh doanh lin tc thng cao hn t l phn trm p
dng cho tng doanh thu. V d, kim ton vin c th cn nhc mc nm phn trm (5%) trn li nhun trc thu t hot ng kinh doanh lin tc i vi n
v hot ng v mc tiu li nhun, trong khi kim ton vin c th cn nhc t l 1% trn tng doanh thu hoc tng chi ph l ph hp i vi n v hot
ng phi li nhun. Tuy nhin t l phn trm cao hn hoc thp hn c th c coi l ph hp ty theo tng trng hp c th.
A8. Khi li nhun trc thu t hot ng kinh doanh lin tc ca mt n v hot ng v mc tiu li nhun thng xuyn mc thp, c th do ch doanh
nghips hu ng thi l ngi qun lgim c doanh nghip thu li phn ln li nhun trc thu di dng tin lng v cc khon thu nhp khc th
tiu ch la chn xc nh mc trng yu l li nhun trc tin lng, cc khon thu nhp khc v thu c th s ph hp hn.
A9. Khi kim ton cc n v trong lnh vc cng, tng chi ph hoc chi ph thun (chi ph tr thu nhp) c th l tiu ch ph hp cho hot ng ca tng chng
trnh. Khi n v hot ng trong lnh vc cng c qun l ti sn cng, ti sn c th l tiu ch ph hp xc nh mc trng yu.
Mc trng yu hay cc mc trng yu cho cc nhm giao dch, s d ti khon hay thng tin thuyt minh (Tham chiu: on 10)
A10. Cc yu t c th dn n s tn ti ca mt hoc mt s nhm cc giao dch, s d ti khon hay thng tin thuyt minh m theo cc sai st mc d thp hn
mc trng yu i vi tng th bo co ti chnh nhng c th gy nh hng n quyt nh kinh t ca ngi s dng thng tin trn bo co ti chnh, bao
gm:
Php lut v cc quy nh hoc khun kh v lp v trnh by bo co ti chnh c p dng c th gy nh hng n k vng ca ngi s dng bo co ti
chnh lin quan n gi tr hay thng tin thuyt minh ca mt s khon mc nht nh trn bo co ti chnh (v d, giao dch vi cc bn lin quan v tin
lngh lao ca Ban Gim c v Ban qun tr);
Nhng thng tinCc thuyt minh quan trng lin quan n ngnh ngh m n v c kim ton ang hot ng (v d, chi ph nghin cu v pht trin khai ca
mt cng ty dc);
Ngi s dng bo co ti chnh quan tm n mt lnh vc hot ng nht nh ca n v, cn c thuyt minh ring r trn bo co ti chnh (v d, vic mi
mua mt b phn kinh doanh).
A11. Khi xem xt trng hp c th ca n v c kim ton, nu c s tn ti ca nhngcc nhm giao dch, s d ti khon hay thng tin thuyt minh nh nu
ti on A10 th kim ton vin c th cn thu thp thm thng tintm hiu v quan im v k vng ca Ban qun tr v Ban Gim c n v.
Mc trng yu thc hin (Tham chiu: on 11)
A12. Vic lp k hoch kim ton ch pht hin nhng sai st trng yu mt cch n l dn ti vic b qua mt thc t l nh hng ly k catng hp cc sai
st khng trng yu n l c th lm cho bo co ti chnh cn cha ng ccc sai st trng yu. Vic ny cng cha tnh n nhng sai st c th khng
c pht hin. Mc trng yu thc hin l mt mc gi tr hoc cc mc gi tr do kim ton vin xc nh nhm gim xung mt mc thp hp l kh nng
cc nh hng tng hp ca cc sai st khng cha c iu chnh v khng cha c pht hin vt qu mc trng yu i vi tng th bo co ti chnh
xung mt mc thp hp l. Tng t nh vy, mc trng yu thc hin lin quan ti mc trng yu c xc nh cho mt nhm cc giao dch, s d ti
khon hay thng tin thuyt minh c th cng c a ra lm gim tixung mc thp c th chp nhn c kh nng c th xy ratng hp cc sai st
khng cha c iu chnh hoc khng cha c pht hin trong nhm cc giao dch, s d ti khon v hay thng tin thuyt minh c th vt qu mc
trng yu i vi nhm giao dch, s d ti khon hay thuyt minh c th . Vic xc nh mc trng yu thc hin khng ch n thun l mt php tnh c
hc m yu cu phi c nhng xt on chuyn mn. Vic xt on ny ph thuc vo hiu bit ca kim ton vin v n v c kim ton, c cp nht
thay i trong sut qu trnh thc hin cc th tc nh gi ri ro, v bn cht, phm vimc ca nhng sai st pht hin trong cc cuc kim ton trc v
nh gi ca kim ton vin v cc sai st trong k hin ti.
Sa iiu chnh mc trng yu trong qu trnh kim ton (Tham chiu: on 12)
A13. Mc trng yu i vi tng th bo co ti chnh v mc trng yu hoc cc mc trng yu trn i vi cc nhm giao dch, s d ti khon v thng tinhay
thuyt minh c th cn phi c sa iiu chnh khi c cc tnh hung pht sinh trong qu trnh kim ton (v d, n v c kim ton quyt nh bn mt
b phn kinh doanh chnh), c thm cc thng tin mi hay vic thc hin thm cc th tc kim ton lm thay i hiu bit ca kim ton vin v n v c
kim ton v hot ng ca n v . V d trong qu trnh kim ton, nu kt qu kinh doanh thc t khc kh nhiu so vi kt qu d kin vo cui k m kt
qu d kin c s dng xc nh mc trng yu i vi tng th bo co ti chnh th kim ton vin cn phi sa iiu chnh li mc trng yu
ny.
[1]
ISA 450, nh gi sai st pht hin trong qu trnh kim ton.
[2]
V d, Khun kh v lp v trnh by bo co ti chnh do y ban chun mc k ton quc t p dng thng 4/2001 nu r, i vi n v kinh doanh, do cc nh u t cung cp vn ri ro cho
doanh nghip, vic cung cp bo co ti chnh p ng c nhu cu ca h cng s p ng c nhu cu ca nhng ngi s dng bo co ti chnh khc.
[3]
ISA 450, on 6.
[4]
ISA 230, on 8-11, v on A6.
[5]
ISA 200, on 11.
[6]
ISA 200, on 17.
[7]
ISA 200, on 13(c).
[8]
[9]
[10]
ISA 450.
[11]
BIN PHP X L CA KIM TON VIN
I VI RI RO NH GI
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Ngy hiu lc............................................................................................................... 2
Mc tiu ................................................................................................................... 3
Gii thch thut ng................................................................................................... 4
Yu cu
Bin php x l tng th................................................................................................ 5
Th tc kim ton i vi ri ro c sai st trng yu c nh gi cp
c s dn liu............................................................................................................... 6-23
Mc y ca vic trnh by v thuyt minh bo co ti chnh................................. 24
nh gi tnh y v thch hp ca bng chng kim ton.......................................... 25-27
Ti liu, h s kim ton................................................................................................ 28-30
Hng dn p dng
Bin php x l tng th................................................................................................ A1-A3
Th tc kim ton i vi ri ro c sai st trng yu c nh gi cp
c s dn liu............................................................................................................... A4-A58
Mc y ca vic trnh by v thuyt minh bo co ti chnh................................. A59
nh gi tnh y v thch hp ca bng chng kim ton.......................................... A60-A62
Ti liu, h s kim ton................................................................................................ A63
Chun mc kim ton quc t s 330, Th tc kim ton trn c s nh gi ri ro cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim
ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic thit k v thc hin cc bin php x l i vi cc ri ro c sai st trng yu m
kim ton vin xc nh v nh gi khi thc hin kim ton bo co ti chnh theo Chun mc kim ton quc t s 315
[1]
.
Ngy hiu lc
Mc tiu
3. Mc tiu ca kim ton vin l thu thp y bng chng kim ton thch hp lin quan n cc ri ro c sai st trng yu c nh gi, thng qua vic thit k v thc
hin cc bin php x l ph hp i vi cc ri ro ny.
Gii thch thut ng
(a) Th nghim c bn: L th tc kim ton c thit k nhm pht hin cc sai st trng yu cp c s dn liu. Cc th nghim c bn bao gm:
(i) Kim tra chi tit (cc nhm giao dch, s d ti khon v thuyt minh); v
(ii) Th tc phn tch c bn.
(b) Th nghim kim sot: L th tc kim ton c thit k nhm nh gi tnh hu hiu ca hot ng kim sot trong vic ngn nga, hoc pht hin v sa cha cc sai
st trng yu cp c s dn liu.
Yu cu
Bin php x l tng th
5. Kim ton vin phi thit k v thc hin cc bin php x l tng th i vi cc ri ro c sai st trng yu c nh gi cp bo co ti chnh (Tham chiu: on A1-
A3).
Th tc kim ton i vi ri ro c sai st trng yu c nh gi cp c s dn liu
6. Kim ton vin phi thit k v thc hin cc th tc kim ton tip theo vi ni dung, lch trnh v phm vi da vo kt qu nh gi ri ro c sai st trng yu cp c s
dn liu (Tham chiu: on A4-A8).
7. Khi thit k cc th tc kim ton tip theo, kim ton vin phi:
(a) Xem xt cc l do nh gi ri ro c sai st trng yu cp c s dn liu cho tng nhm giao dch, s d ti khon v thuyt minh, bao gm:
(i) Kh nng xy ra sai st trng yu do cc c tnh c th ca cc nhm giao dch, s d ti khon, hoc thuyt minh c lin quan (ri ro tim tng); v
(ii) Liu vic nh gi ri ro c xem xt n cc kim sot c lin quan hay khng (ri ro kim sot), v nu c, kim ton vin phi thu thp bng chng kim ton
xc nh xem cc kim sot c hot ng hiu qu khng (c ngha l: kim ton vin d nh da vo tnh hu hiu ca hot ng kim sot xc nh ni dung,
lch trnh v phm vi ca cc th nghim c bn) (Tham chiu: on A9-A18); v
(b) Thu thp bng chng kim ton thuyt phc hn nu mc ri ro c kim ton vin nh gi cng cao (Tham chiu: on A19).
Th nghim kim sot
8. Kim ton vin phi thit k v thc hin cc th nghim kim sot thu thp y bng chng kim ton thch hp v tnh hu hiu ca hot ng kim sot c lin quan
nu:
(a) Khi nh gi ri ro c sai st trng yu cp c s dn liu, kim ton vin k vng rng cc kim sot hot ng hiu qu (ngha l: kim ton vin c nh da vo
tnh hu hiu ca hot ng kim sot xc nh ni dung, lch trnh v phm vi ca cc th nghim c bn); hoc
(b) Nu ch thc hin cc th nghim c bn th khng th cung cp y bng chng kim ton thch hp cp c s dn liu (Tham chiu: on A20-A24).
9. Khi thit k v thc hin th nghim kim sot, kim ton vin cng tin tng vo tnh hu hiu ca hot ng kim sot th cng phi thu thp bng chng kim ton thuyt
phc hn (Tham chiu: on A25).
Ni dung v phm vi ca th nghim kim sot
10. Khi thit k v thc hin th nghim kim sot, kim ton vin phi:
(a) Thc hin cc th tc kim ton khc kt hp vi th tc phng vn nhm thu thp bng chng kim ton v tnh hu hiu ca hot ng kim sot, gm:
(i) Cc kim sot c thc hin nh th no ti cc thi im lin quan trong sut giai on c kim ton;
(ii) Cc kim sot c c thc hin nht qun hay khng; v
(iii) Cc kim sot c ai thc hin v thc hin bng cch no (Tham chiu: on A26-A29)
(b) Xc nh liu cc kim sot c th nghim c ph thuc vo cc kim sot khc khng (kim sot gin tip) v, nu c, liu c cn thit thu thp bng chng kim ton
chng minh tnh hu hiu ca cc hot ng kim sot gin tip hay khng (Tham chiu: on A30-A31).
Lch trnh th nghim kim sot
11. Kim ton vin phi thc hin th nghim kim sot cho mt thi im c th, hoc cho c giai on m kim ton vin d nh da vo cc kim sot , theo quy nh ti
on 12 v 15 di y, a ra c s thch hp cho s tin cy ca kim ton vin vo cc kim sot (Tham chiu: on A32).
S dng bng chng kim ton thu thp c trong giai on gia k
12. Nu kim ton vin thu thp bng chng kim ton v tnh hu hiu ca hot ng kim sot trong giai on gia k, kim ton vin phi:
(a) Thu thp bng chng kim ton v nhng thay i quan trng trong cc kim sot xy ra sau giai on gia k; v
(b) Xc nh bng chng kim ton b sung cn thu thp cho giai on cn li (Tham chiu: on A33-A34).
S dng bng chng kim ton thu thp c t cc cuc kim ton trc
13. xc nh xem vic s dng bng chng kim ton v tnh hu hiu ca hot ng kim sot c t cc cuc kim ton trc c ph hp hay khng v xc nh khong
thi gian trc khi tin hnh li th nghim kim sot, kim ton vin phi xem xt nhng vn sau:
(a) Tnh hu hiu ca cc thnh phn khc ca kim sot ni b, bao gm mi trng kim sot, vic gim st cc kim sot v quy trnh nh gi ri ro ca n v;
(b) Cc ri ro pht sinh t cc c tnh ca kim sot, cho d kim sot c thc hin th cng hay t ng;
(c) Tnh hu hiu ca cc kim sot chung v cng ngh thng tin;
(d) Tnh hu hiu ca kim sot v vic thc hin kim sot ca n v, bao gm ni dung v mc ca cc sai lch trong vic thc hin kim sot ghi nhn trong cc
cuc kim ton trc, v liu c thay i no v nhn s c nh hng ng k n vic thc hin kim sot hay khng;
(e) Liu vic khng thay i mt kim sot c th c gy ri ro khi hon cnh thay i hay khng; v
(f) Ri ro c sai st trng yu v mc tin cy vo cc kim sot (Tham chiu: on A35).
14. Nu kim ton vin d nh s dng bng chng kim ton v tnh hu hiu ca cc kim sot c th thu thp c t cuc kim ton trc, kim ton vin phi chng minh
rng cc bng chng vn cn gi tr bng cch thu thp bng chng kim ton v vic liu c pht sinh nhng thay i ng k trong cc kim sot k t sau cuc kim
ton trc hay khng. Kim ton vin phi thu thp bng chng ny bng cch thc hin phng vn kt hp vi quan st hoc iu tra, xc nhn s hiu bit v cc kim sot
c th , v:
(a) Nu c nhng thay i nh hng n s ph hp ca bng chng kim ton thu thp t cuc kim ton trc, kim ton vin phi thc hin th nghim kim sot
trong cuc kim ton hin ti (Tham chiu: on A36);
(b) Nu khng c thay i no, kim ton vin phi thc hin th nghim kim sot t nht mt ln trong ba cuc kim ton lin tc, v phi thc hin th nghim i vi mt
s kim sot trong mi cuc kim ton trnh tnh trng phi tin hnh th nghim tt c cc kim sot m kim ton vin d nh tin cy vo trong mt cuc kim ton
duy nht m khng thc hin th nghim bt k kim sot no trong hai cuc kim ton tip theo (Tham chiu: on A37-A39).
Cc kim sot i vi ri ro ng k
15. Nu kim ton vin d nh tin cy vo cc kim sot i vi mt ri ro m kim ton vin xc nh l ri ro ng k, kim ton vin phi th nghim cc kim sot trong
giai on hin ti.
nh gi tnh hu hiu ca hot ng kim sot
16. Khi nh gi tnh hu hiu ca hot ng kim sot lin quan, kim ton vin phi nh gi liu cc sai st c pht hin t cc th nghim c bn c cho thy cc kim sot
khng hot ng hiu qu hay khng. Tuy nhin, nu cc th nghim c bn khng pht hin ra sai st th khng c ngha l cc kim sot c lin quan n c s dn liu c
th nghim l hiu qu (Tham chiu: on A40).
17. Nu pht hin nhng sai lch trong cc kim sot m kim ton vin d nh tin cy vo, kim ton vin phi iu tra c th tm hiu v nhng vn ny cng nh nhng
hu qu tim tng, v phi xc nh (Tham chiu: on A41):
(a) Cc th nghim kim sot thc hin c cung cp c s thch hp kim ton vin tin cy vo cc kim sot hay khng;
(b) C cn thc hin cc th nghim kim sot b sung hay khng; hoc
(c) Cc ri ro c kh nng xy ra sai st c cn c x l bng cch p dng cc th nghim c bn hay khng.
Th nghim c bn
18. Cho d kt qu nh gi ri ro c sai st trng yu nh th no, kim ton vin phi thit k v thc hin cc th nghim c bn i vi tng nhm giao dch, s d ti khon v
thuyt minh trng yu (Tham chiu: on A42-A47).
19. Kim ton vin phi xem xt c cn thc hin cc th tc xc nhn t bn ngoi nh cc th nghim c bn hay khng (Tham chiu: on A48-A51).
Th nghim c bn lin quan n quy trnh kha s k ton lp bo co ti chnh
20. Th nghim c bn ca kim ton vin phi bao gm cc th tc kim ton lin quan n quy trnh kha s k ton lp bo co ti chnh, nh sau:
(a) i chiu s liu trn bo co ti chnh vi s liu trn s k ton; v
(b) Kim tra cc bt ton trng yu v cc iu chnh khc c thc hin trong qu trnh lp v trnh by bo co ti chnh (Tham chiu: on A52).
Th nghim c bn i vi cc ri ro ng k
21. Nu kim ton vin xc nh ri ro c sai st trng yu c nh gi cp c s dn liu l ri ro ng k th kim ton vin phi thc hin cc th nghim c bn
x l ri ro ny. Nu ch thc hin th nghim c bn i vi mt ri ro ng k th th nghim c bn phi bao gm kim tra chi tit (Tham chiu: on A53).
Lch trnh thc hin th nghim c bn
22. Nu thc hin th nghim c bn ti thi im kim ton gia k, cung cp c s hp l cho vic m rng cc kt lun kim ton t gia k cho n cui k, kim ton vin
phi bao qut c giai on cn li bng cch (Tham chiu: on A54-A57):
(a) Thc hin cc th nghim c bn kt hp vi cc th nghim kim sot cho giai on t gia k n cui k; hoc
(b) Ch thc hin cc th nghim c bn b sung nu kim ton vin xc nh rng nh vy l .
23. Khi nh gi ri ro c sai st trng yu ti thi im gia k, nu pht hin cc sai st khng mong i th kim ton vin phi nh gi liu c cn iu chnh vic nh gi ri
ro lin quan v iu chnh ni dung, lch trnh hoc phm vi d kin ca cc th nghim c bn cho giai on cn li hay khng (Tham chiu: on A58).
Mc y ca vic trnh by v thuyt minh bo co ti chnh
24. Kim ton vin phi thc hin cc th tc kim ton nh gi liu vic trnh by tng th bo co ti chnh, bao gm cc thuyt minh lin quan, c ph hp vi khun kh v
lp v trnh by bo co ti chnh c p dng hay khng (Tham chiu: on A59).
nh gi tnh y v thch hp ca bng chng kim ton
25. Cn c vo cc th tc kim ton thc hin v bng chng kim ton thu thp c, trc khi a ra kt lun v cuc kim ton, kim ton vin phi xem xt vic nh gi
ri ro c sai st trng yu cp c s dn liu c cn ph hp hay khng (Tham chiu: on A60-61).
26. Kim ton vin phi a ra kt lun v tnh y , thch hp ca bng chng kim ton thu thp. Khi a ra kin kim ton, kim ton vin phi xem xt tt c bng chng
kim ton lin quan, bt k bng chng ny chng thc hay mu thun vi cc c s dn liu ca bo co ti chnh (Tham chiu: on A62).
27. Nu cha thu thp c y bng chng kim ton thch hp lin quan n mt c s dn liu trng yu ca bo co ti chnh, kim ton vin phi c gng thu thp thm
bng chng kim ton. Nu khng th thu thp c y bng chng kim ton thch hp, kim ton vin phi a ra kin kim ton dng ngoi tr hoc t chi a kin
v bo co ti chnh.
Ti liu, h s kim ton
28. Kim ton vin phi lp v lu li trong h s kim ton:
[2]
(a) Bin php x l tng th i vi cc ri ro c sai st trng yu c nh gi cp bo co ti chnh v ni dung, lch trnh, phm vi cc th tc kim ton tip theo
thc hin;
(b) Mi lin h gia cc th tc kim ton vi cc ri ro c nh gi cp c s dn liu; v
(c) Kt qu ca cc th tc kim ton, k c cc kt lun, nu cc th tc ny khng r rng (Tham chiu: on A63).
29. Nu kim ton vin d nh s dng bng chng kim ton v tnh hu hiu ca hot ng kim sot thu thp c t cc cuc kim ton trc, kim ton vin phi ghi chp
trong h s kim ton cc kt lun trn c s tin cy vo cc kim sot c th nghim trong cuc kim ton trc.
30. Ti liu, h s kim ton phi chng minh rng cc s liu trn bo co ti chnh c i chiu khp vi cc s liu trn s k ton.
***
Hng dn p dng
Bin php x l tng th (Tham chiu: on 5)
A1. Bin php x l tng th i vi cc ri ro c sai st trng yu c nh gi cp bo co ti chnh c th bao gm:
Nhn mnh vi nhm kim ton v s cn thit phi duy tr thi hoi nghi ngh nghip;
B nhim cc thnh vin nhm kim ton c kinh nghim hoc c k nng c bit, hoc s dng chuyn gia;
Tng cng gim st;
Kt hp cc yu t khng th d on trc khi la chn cc th tc kim ton tip theo cn thc hin;
Thc hin nhng thay i chung i vi ni dung, lch trnh v phm vi cc th tc kim ton, v d: thc hin cc th nghim c bn vo giai on cui k thay v gia
k, hoc thay i ni dung ca cc th tc kim ton nhm thu thp c bng chng kim ton thuyt phc hn.
A2. Hiu bit ca kim ton vin v mi trng kim sot ca n v c nh hng n vic nh gi ri ro c sai st trng yu trong bo co ti chnh v do cng nh hng
n bin php x l tng th. Mi trng kim sot hu hiu c th cho php kim ton vin tin tng hn vo kim sot ni b v tin cy ca bng chng kim ton bt
ngun t bn trong n v v do , cho php kim ton vin thc hin mt s th tc kim ton vo giai on gia k thay v cui k. Tuy nhin, cc khim khuyt trong mi
trng kim sot li c nh hng ngc li, v d, kim ton vin c th thc hin cc th tc sau i vi mi trng kim sot khng hiu qu:
Thc hin thm cc th tc kim ton vo giai on cui k thay v giai on gia k;
Thu thp thm bng chng kim ton t cc th nghim c bn;
M rng phm vi kim ton ra nhiu a im hn.
A3. Do , vic xem xt nhng vn trn c nh hng quan trng n phng php tip cn chung ca kim ton vin, v d, tp trung vo th nghim c bn (phng php c
bn) hoc phng php kt hp th nghim kim sot vi th nghim c bn (phng php kt hp).
Th tc kim ton i vi ri ro c sai st trng yu c nh gi cp c s dn liu
Ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo (Tham chiu: on 6)
A4. nh gi ca kim ton vin v cc ri ro pht hin c cp c s dn liu cung cp c s nhm la chn phng php kim ton thch hp thit k v thc hin cc
th tc kim ton tip theo. V d, kim ton vin c th xc nh rng:
(a) Ch cn thc hin th nghim kim sot, kim ton vin cng c th a ra bin php x l hiu qu i vi ri ro c sai st trng yu c nh gi cho mt c s
dn liu c th;
(b) Ch cn thc hin cc th nghim c bn l ph hp i vi cc c s dn liu c th, do , kim ton vin loi tr nh hng ca cc kim sot khi nh gi ri ro lin
quan. Vic ny c th l do cc th tc nh gi ri ro ca kim ton vin khng xc nh c bt k kim sot hu hiu no lin quan n c s dn liu, hoc do
vic th nghim kim sot khng hiu qu, lm cho kim ton vin khng c nh da vo tnh hu hiu ca hot ng kim sot xc nh ni dung, lch trnh v
phm vi ca cc th nghim c bn; hoc
(c) Phng php kt hp th nghim kim sot v th nghim c bn l mt phng php hiu qu.
Tuy nhin, theo quy nh ti on 18, d la chn phng php no th kim ton vin vn phi thit k v thc hin cc th nghim c bn cho tng nhm giao dch, s d ti
khon v thuyt minh trng yu.
A5. Ni dung ca mt th tc kim ton phn nh mc tiu ca th tc (v d, th nghim kim sot hoc th nghim c bn) v loi th tc (v d, kim tra, quan st, phng
vn, xc nhn, tnh ton li, thc hin li hay th tc phn tch). Ni dung ca th tc kim ton l vn quan trng nht cn xc nh sau khi nh gi ri ro.
A6. Lch trnh ca th tc kim ton l thi im tin hnh th tc kim ton, giai on hoc thi im p dng cho bng chng kim ton.
A7. Phm vi ca th tc kim ton l s lng th tc kim ton cn thc hin, v d c mu hay s ln quan st mt kim sot.
A8. Vic thit k v thc hin cc th tc kim ton tip theo, m ni dung, lch trnh v phm vi ca cc th tc ny c xc nh da trn c s nh gi ri ro c sai st trng
yu cp c s dn liu, cung cp mi lin kt r rng gia cc th tc kim ton tip theo v vic nh gi ri ro ca kim ton vin.
Th tc kim ton trn c s nh gi ri ro cp c s dn liu (Tham chiu: on 7(a))
Ni dung
A9. Cc ri ro c kim ton vin nh gi c th nh hng n c loi th tc kim ton cn thc hin v vic kt hp cc th tc kim ton. V d, khi kim ton vin nh
gi c ri ro cao, ngoi vic kim tra ti liu, kim ton vin c th xc nhn vi mt bn th ba v s y ca cc iu khon hp ng. Ngoi ra, cc th tc kim ton
nht nh c th thch hp i vi mt s c s dn liu ny hn l i vi cc c s dn liu khc. V d, lin quan n doanh thu, cc th nghim kim sot c th l bin
php thch hp nht x l ri ro c sai st v c s dn liu tnh y , trong khi cc th nghim c bn li c th l bin php thch hp nht x l ri ro c sai st v
c s dn liu tnh pht sinh.
A10. Khi xc nh ni dung th tc kim ton, kim ton vin cn xem xt l do nh gi ri ro. V d, nu mt ri ro c nh gi l thp ch do c trng ring ca nhm giao
dch m khng xem xt n cc kim sot lin quan th kim ton vin c th xc nh rng ch cn thc hin cc th tc phn tch c bn cng c th cung cp y bng
chng kim ton thch hp. Ngc li, nu ri ro c nh gi l thp do kim sot ni b hiu qu, v kim ton vin d nh s thit k cc th nghim c bn cn c vo
nh gi , th kim ton vin s thc hin cc th nghim kim sot theo quy nh ti on 8(a). V d cho trng hp ny l cc nhm giao dch tng i ng nht, khng
phc tp, c x l thng xuyn v c h thng thng tin ca n v kim sot.
Lch trnh
A11. Kim ton vin c th thc hin th nghim kim sot hoc th nghim c bn thi im kim ton gia k hay cui k. Ri ro c sai st trng yu cng cao th kim ton
vin cng cn phi thc hin cc th tc c bn gn hoc ti thi im cui k hn l vo thi im trc , hoc thc hin cc th tc kim ton m khng cn thng bo
trc v ni dung v thi gian (v d, thc hin cc th tc kim ton ti mt s a im c chn m khng thng bo trc). iu ny c bit thch hp khi la chn cc
th tc kim ton x l ri ro c gian ln. V d, khi pht hin ri ro c gy sai st hoc thao tng s liu, kim ton vin c th kt lun rng cc th tc kim ton m
rng cc kt lun kim ton t thi im kim ton gia k n cui k s khng hiu qu.
A12. Mt khc, vic thc hin cc th tc kim ton vo thi im trc khi kt thc k k ton c th gip kim ton vin pht hin sm cc vn quan trng v do c th gii
quyt cc vn vi s h tr ca Ban Gim c n v c kim ton hoc thit k phng php kim ton hiu qu gii quyt cc vn ny.
A13. Ngoi ra, mt s th tc kim ton nht nh ch c th c thc hin vo giai on cui k hoc sau giai on cui k, v d:
i chiu s liu trn bo co ti chnh vi s liu trn s k ton;
Kim tra cc khon mc c iu chnh trong qu trnh lp v trnh by bo co ti chnh; v
Cc th tc kim ton x l ri ro nh ti thi im cui k, n v c kim ton li k kt nhng hp ng bn hng khng minh bch hoc c cc giao dch khng
c quyt ton.
A14. Quyt nh ca kim ton vin v thi im thc hin cc th tc kim ton chu nh hng ca cc yu t lin quan, bao gm:
Mi trng kim sot;
Thi im c thng tin thch hp (v d, d liu trong cc tp in t sau c th b iu chnh, hoc cc th tc cn quan st c th ch din ra ti nhng thi im nht
nh);
Bn cht ca ri ro (v d, nu c ri ro doanh thu b khai tng p ng cc mc li nhun k vng bng cch to ra nhng hp ng bn hng gi mo sau khi kt thc
k k ton, kim ton vin c th kim tra cc hp ng hin c vo thi im kt thc k k ton);
Giai on hoc thi im lin quan n bng chng kim ton.
Phm vi
A15. Kim ton vin xc nh phm vi ca th tc kim ton c xt on l cn thit sau khi cn nhc mc trng yu, ri ro c nh gi v mc m bo m kim ton
vin d kin t c. Khi kim ton vin t c mc ch nh thc hin kt hp cc th tc kim ton th phm vi ca mi th tc c xem xt ring r. Ni chung, kim
ton vin cn m rng phm vi cc th tc kim ton nu ri ro c sai st trng yu tng ln. V d, x l ri ro c sai st trng yu do gian ln, kim ton vin c th cn
tng c mu hoc thc hin cc th tc phn tch c bn mc chi tit hn. Tuy nhin, vic m rng phm vi th tc kim ton ch c hiu qu nu bn thn th tc kim
ton l ph hp vi ri ro c th.
A16. Vic s dng cc k thut kim ton vi s h tr ca my tnh (CAATs) c th cho php kim tra nhiu giao dch in t v d liu trong cc ti khon in t. K thut ny
c th hu ch khi kim ton vin quyt nh iu chnh phm vi kim tra, v d khi x l ri ro c sai st trng yu do gian ln. Cc k thut ny c th c s dng chn
mu t cc tp tin in t chnh phn loi thnh cc giao dch c th hoc kim tra tng th thay v kim tra mu.
A17. Khi kim ton cc n v trong lnh vc cng, cc quy nh ca kim ton nh nc v bt k yu cu kim ton c bit no khc c th nh hng n quyt nh ca kim
ton vin v ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo.
A18. i vi cc n v nh, kim ton vin c th khng xc nh c nhiu hot ng kim sot, hoc n v c th c rt t ti liu th hin s tn ti hoc vn hnh ca cc
hot ng kim sot . Trong trng hp ny, vic thc hin cc th tc kim ton tip theo m ch yu l th nghim c bn s c th hiu qu hn. Tuy nhin, trong mt s
t trng hp, kim ton vin s khng th thu thp c y bng chng kim ton thch hp nu khng c cc hot ng kim sot hay nhng thnh phn khc ca kim
sot.
nh gi mc ri ro cao (Tham chiu: on 7(b))
A19. Khi cn thu thp bng chng kim ton thuyt phc hn do mc ri ro c nh gi cao hn, kim ton vin c th tng s lng bng chng, hoc thu thp bng chng
thch hp hn hoc ng tin cy hn bng cch tp trung thu thp bng chng t bn th ba hoc thu thp bng chng chng thc t mt s ngun c lp.
Th nghim kim sot
Thit k v thc hin th nghim kim sot (Tham chiu: on 8)
A20. Cc th nghim kim sot ch c thc hin i vi nhng kim sot m kim ton vin xc nh rng c thit k ph hp ngn chn hoc pht hin v sa cha mt
sai st trng yu trong mt c s dn liu. Nu cc kim sot khc nhau v c bn c thc hin ti nhng thi im khc nhau trong giai on c kim ton th mi kim
sot phi c xem xt ring.
A21. Vic kim tra tnh hu hiu ca hot ng kim sot khc vi vic tm hiu v nh gi v mt thit k v thc hin ca cc kim sot . Tuy nhin, kim ton vin vn c
th s dng cc loi th tc kim ton ging nhau kim tra. V th, kim ton vin c th quyt nh cch kim tra hiu qu l kim tra tnh hu hiu ca hot ng kim
sot ng thi vi vic nh gi v mt thit k v xc nh rng cc kim sot c thc hin.
A22. Hn na, mc d mt s th tc nh gi ri ro c th khng c thit k lm th nghim kim sot nhng cc th tc cng c th cung cp bng chng kim ton v
tnh hu hiu ca hot ng kim sot v, do , ng vai tr nh th nghim kim sot. V d, cc th tc nh gi ri ro ca kim ton vin c th bao gm:
Phng vn v vic s dng d ton ca Ban Gim c;
Quan st vic Ban Gim c so snh chi ph d tnh v chi ph thc t hng thng;
Kim tra cc bo co pht hin bin ng gia s liu thc t vi k hoch.
Cc th tc kim ton ny khng ch cung cp nhng hiu bit v cng tc lp k hoch ca n v v liu k hoch c thc hin hay cha, m cn c th cung cp
bng chng kim ton v tnh hu hiu ca quy trnh lp k hoch ca n v trong vic ngn nga hoc pht hin cc sai st trng yu trong phn loi chi ph.
A23. Hn na, kim ton vin c th thit k mt th nghim kim sot thc hin ng thi vi vic kim tra chi tit cng mt giao dch. Mc d mc tiu ca th nghim kim
sot khc vi mc tiu ca kim tra chi tit nhng c th thc hin ng thi c hai th tc ny i vi cng mt giao dch, gi l th nghim kp. V d, kim ton vin c
th thit k v nh gi cc kt qu kim tra mt ha n nhm xc nh xem ha n c ph duyt hay cha, ng thi cung cp bng chng kim ton chi tit v
giao dch . Th nghim kp c thit k v nh gi bng cch xem xt ring r mc tiu ca th nghim kim sot v mc tiu ca kim tra chi tit.
A24. Trong mt s trng hp, kim ton vin c th nhn thy rng khng th thit k cc th nghim c bn mt cch hiu qu m bn thn cc th nghim ny cung cp y
bng chng kim ton thch hp cp c s dn liu.
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Tnh hung ny c th xy ra khi mt n v thc hin giao dch kinh doanh bng cng ngh thng tin v khng
ghi li hoc khng lu tr bng ti liu m ch thng qua h thng cng ngh thng tin. Trong trng hp ny, kim ton vin phi thc hin cc th nghim kim sot c lin
quan theo yu cu trong on 8(b).
Bng chng kim ton v tin cy d tnh (Tham chiu: on 9)
A25. Kim ton vin c th t c mc m bo cao hn v tnh hu hiu ca hot ng kim sot khi phng php kim ton ch yu s dng th nghim kim sot, c
bit l khi khng th thu thp y bng chng kim ton thch hp ch t cc th nghim c bn.
Ni dung v phm vi ca th nghim kim sot
Cc th tc kim ton khc kt hp vi th tc phng vn (Tham chiu: on 10(a))
A26. Ch thc hin th tc phng vn thi th khng kim tra tnh hu hiu ca cc kim sot, do , kim ton vin cn thc hin cc th tc kim ton khc kt hp vi
phng vn. Th tc phng vn kt hp vi kim tra hoc thc hin li c th cung cp s m bo cao hn so vi vic kt hp th tc phng vn v quan st v quan st ch
ph hp ti thi im din ra giao dch.
A27. Ni dung ca mt kim sot c th s nh hng n loi th tc cn thc hin thu thp bng chng kim ton v tnh hot ng hu hiu ca kim sot . V d, nu tnh
hot ng hu hiu c chng minh di hnh thc vn bn th kim ton vin c th quyt nh kim tra ti liu ca n v thu thp bng chng kim ton v tnh hot
ng hu hiu . Tuy nhin, i vi cc kim sot khc, ti liu v hot ng c th s khng c sn hoc khng thch hp. V d, c th khng c ti liu v hot ng ca
mt s yu t ca mi trng kim sot nh vic phn quyn, phn nhim, hoc khng c ti liu v mt s loi hot ng kim sot nh cc hot ng kim sot c x l
bng my tnh. Trong trng hp ny, kim ton vin c th thu thp bng chng v tnh hot ng hu hiu bng cch phng vn kt hp vi cc th tc kim ton khc, nh
quan st hoc s dng cc k thut kim ton vi s h tr ca my tnh.
Phm vi ca th nghim kim sot
A28. Kim ton vin c th phi m rng phm vi th nghim i vi mt kim sot khi cn thu thp bng chng kim ton thuyt phc hn v tnh hu hiu ca kim sot .
Ngoi mc tin cy vo cc kim sot, kim ton vin c th xem xt cc vn sau khi xc nh phm vi ca th nghim kim sot:
Tn sut thc hin kim sot ca n v trong sut giai on;
Khong thi gian trong giai on kim ton m kim ton vin tin cy vo tnh hu hiu ca hot ng kim sot;
T l sai lch d kin ca mt kim sot;
Tnh thch hp v tin cy ca bng chng kim ton cn thu thp v tnh hu hiu ca hot ng kim sot cp c s dn liu;
Phm vi ca bng chng kim ton cn thu thp c t cc th nghim kim sot khc lin quan n c s dn liu .
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quy nh v hng dn chi tit hn v phm vi th nghim.
A29. Do tnh nht qun vn c ca quy trnh x l cng ngh thng tin, kim ton vin c th khng cn phi m rng phm vi th nghim i vi mt kim sot t ng. Mt
kim sot t ng s c thc hin mt cch nht qun nu chng trnh (bao gm cc bng biu, tp tin hay d liu c nh c s dng trong chng trnh) khng thay
i. Nu kim ton vin xc nh l mt kim sot t ng vn hnh ng nh d kin (vic xc nh c th c thc hin ti thi im bt u thc hin kim sot hoc mt
thi im khc) th kim ton vin c th xem xt thc hin cc th nghim xc nh rng kim sot tip tc vn hnh hiu qu. Cc th nghim c th bao gm vic
xc nh:
Cc thay i ca chng trnh s khng c thc hin khi cha c s kim sot thch hp i vi cc thay i ;
Phin bn chnh thc ca chng trnh c s dng x l giao dch; v
Cc kim sot chung khc c lin quan c thc hin hiu qu.
Cc th nghim ny cng c th bao gm vic xc nh rng nhng thay i ca chng trnh cha c trin khai, nh trng hp n v s dng cc gi phn mm ng
dng m khng chnh sa hoc bo tr cc phn mm ny. V d, kim ton vin c th kim tra h s qun tr v an ninh cng ngh thng tin thu thp c bng chng
kim ton cho thy cha c s truy cp tri php no trong sut giai on.
Th nghim i vi cc kim sot gin tip (Tham chiu: on 10(b))
A30. Trong mt s trng hp, kim ton vin c th cn thu thp bng chng kim ton chng minh tnh hu hiu ca hot ng kim sot gin tip. V d, khi kim ton vin
quyt nh kim tra tnh hu hiu ca vic ngi s dng bo co sot xt bo co ngoi l v vic bn hng vt hn mc n cho php, th vic sot xt ca ngi s dng v
cc hot ng lin quan sau l cc kim sot c kim ton vin xc nh l lin quan trc tip. Cc kim sot i vi tnh chnh xc ca thng tin trong bo co (v d,
kim sot chung v cng ngh thng tin) c coi l cc kim sot gin tip.
A31. Do tnh nht qun vn c ca quy trnh x l cng ngh thng tin, bng chng kim ton v vic thc hin mt ng dng kim sot t ng, khi c xem xt kt hp vi cc
bng chng kim ton v tnh hu hiu ca hot ng kim sot chung ca n v (c bit l cc kim sot i vi s thay i), cng c th cung cp bng chng kim ton
quan trng v tnh hu hiu ca hot ng kim sot .
Lch trnh th nghim kim sot
Khong thi gian tin cy d tnh (Tham chiu: on 11)
A32. Bng chng kim ton ch lin quan n mt thi im vn c th l y cho mc ch kim ton, v d khi th nghim kim sot i vi vic kim k hng tn kho ca
n v vo cui k k ton. Mt khc, nu kim ton vin d nh da vo mt kim sot trong c giai on, kim ton vin cn thc hin cc th nghim c kh nng cung
cp bng chng kim ton v vic kim sot c thc hin hiu qu ti nhng thi im lin quan trong giai on . Nhng th nghim loi ny c th bao gm th
nghim i vi vic gim st cc kim sot ca n v.
S dng bng chng kim ton thu thp c trong giai on gia k (Tham chiu: on 12(b))
A33. Khi xc nh bng chng kim ton b sung cn thu thp v cc kim sot c thc hin trong giai on t gia k n cui k, kim ton vin cn xem xt cc yu t bao
gm:
Mc nghim trng ca cc ri ro c sai st trng yu c nh gi cp c s dn liu;
Cc kim sot c th c th nghim trong giai on gia k, cng nh nhng thay i quan trng i vi cc kim sot k t khi c th nghim, k c nhng
thay i v h thng thng tin, quy trnh v nhn s;
Mc thu thp c bng chng kim ton v tnh hu hiu ca cc hot ng kim sot ;
Khong thi gian cn li ca giai on kim ton;
Phm vi th nghim c bn m kim ton vin d nh gim bt da vo mc tin cy ca cc kim sot;
Mi trng kim sot.
A34. Kim ton vin c th thu thp bng chng kim ton b sung bng cch thc hin th nghim kim sot cho giai on cn li hoc kim tra cng tc gim st cc kim sot
ca n v c kim ton.
S dng bng chng kim ton thu thp c t cc cuc kim ton trc (Tham chiu: on 13)
A35. Trong mt s trng hp nht nh, bng chng kim ton thu thp c t cc cuc kim ton trc cng c th cung cp bng chng cho cuc kim ton hin ti nu kim
ton vin thc hin cc th tc kim ton chng minh cc bng chng kim ton nm trc vn tip tc ph hp cho cuc kim ton hin ti. V d, khi thc hin cuc kim
ton trc, kim ton vin xc nh l mt kim sot t ng ca n v vn hnh nh d kin th trong cuc kim ton hin ti, kim ton vin c th thu thp bng
chng kim ton xc nh liu c thay i no trong kim sot t ng ny c th nh hng n hiu qu kim sot hay khng, thng qua vic phng vn Ban Gim c v
kim tra nht k theo di xc nh cc kim sot no b thay i. Bng chng kim ton v nhng thay i ny c th gip kim ton vin quyt nh tng hoc gim
bng chng kim ton cn thu thp trong giai on hin ti nh gi tnh hu hiu ca hot ng kim sot.
Cc kim sot thay i k t cc cuc kim ton trc (Tham chiu: on 14(a))
A36. Cc thay i c th lm nh hng n tnh thch hp ca bng chng kim ton thu thp c t cc cuc kim ton trc, lm cho cc bng chng ny khng cn tip
tc c kim ton vin tin cy trong cuc kim ton hin ti. V d, cc thay i trong h thng cho php n v nhn mt bo co mi t h thng c th khng nh hng
n tnh thch hp ca bng chng kim ton thu thp c t cuc kim ton trc nhng cc thay i lm cho d liu c cng ly k hoc c tnh ton theo mt cch
khc s nh hng n tnh thch hp ca bng chng kim ton .
Cc kim sot khng thay i k t cc cuc kim ton trc (Tham chiu: on 14(b))
A37. Kim ton vin cn s dng xt on chuyn mn quyt nh liu c th tip tc tin tng vo nhng bng chng kim ton thu thp c trong cc cuc kim ton
trc i vi cc kim sot sau:
(a) Cc kim sot khng c s thay i k t ln th nghim cui cng; v
(b) Cc kim sot khng lm gim bt ri ro ng k.
Kim ton vin cng s dng xt on chuyn mn xc nh khong thi gian thch hp kim tra li cc kim sot, tuy nhin theo quy nh ti on 14 (b), vic ny cn
c thc hin t nht mt ln trong 3 nm lin tc.
A38. Ni chung, ri ro c sai st trng yu cng cao, hoc mc tin cy vo kim sot cng ln, th thi gian gia cc ln kim tra cng ngn. Cc yu t c th rt ngn thi gian
kim tra li mt kim sot, hoc lm cho kim ton vin quyt nh khng tin cy vo bng chng kim ton thu thp c t cc cuc kim ton trc, bao gm:
Mi trng kim sot yu km;
S yu km ca cng tc gim st cc kim sot;
Cc kim sot lin quan c thc hin ch yu bng phng thc th cng;
Thay i nhn s c nh hng ng k n vic ng dng mt kim sot;
Tnh hnh thay i dn n s cn thit phi thay i v kim sot;
Yu km trong cc kim sot chung v cng ngh thng tin.
A39. Khi kim ton vin d nh tin cy vo bng chng kim ton thu thp c t cc cuc kim ton trc i vi mt s kim sot, vic kim tra mt s trong cc kim sot
tng cuc kim ton s cung cp thng tin chng thc v tnh hu hiu lin tc ca mi trng kim sot. Vic ny gip kim ton vin quyt nh liu c th tin cy vo
bng chng kim ton thu thp c t cc cuc kim ton trc hay khng.
nh gi tnh hu hiu ca hot ng kim sot (Tham chiu: on 16-17)
A40. Mt sai st trng yu c kim ton vin pht hin l du hiu r rng v s tn ti ca mt khim khuyt nghim trng trong kim sot ni b.
A41. Khi nim tnh hu hiu ca hot ng kim sot vn cho thy c th c nhng sai lch trong cch thc trin khai cc kim sot ca n v. Nhng sai lch c th do cc
yu t nh thay i nhn s ch cht, s dao ng ng k v s lng giao dch theo ma v v cc nhm ln ch quan. T l sai lch c pht hin, c bit l khi so vi t
l sai lch d kin, c th cho thy khng th tin cy vo kim sot gim ri ro cp c s dn liu xung mc m kim ton vin nh gi.
Th nghim c bn (Tham chiu: on 18)
A42. Theo quy nh ti on 18, kim ton vin cn thit k v thc hin cc th nghim c bn cho mi nhm giao dch, s d ti khon v thuyt minh trng yu, cho d kt qu
nh gi ri ro c sai st trng yu nh th no. Quy nh ny xut pht t thc t l: (a) vic nh gi ri ro ca kim ton vin l mang tnh xt on, do kim ton vin c
th khng pht hin ra tt c cc ri ro c sai st trng yu; v (b) c nhng hn ch tim tng trong kim sot ni b, bao gm vic Ban Gim c khng ch kim sot.
Ni dung v phm vi th nghim c bn
A43. Ty theo tnh hnh, kim ton vin c th xc nh rng:
Ch thc hin cc th tc phn tch c bn l gim ri ro kim ton xung mc thp c th chp nhn c. V d: khi kim ton vin nh gi ri ro da vo bng
chng kim ton thu thp c t th nghim kim sot;
Ch c kim tra chi tit l thch hp;
Vic kt hp th tc phn tch c bn v kim tra chi tit l thch hp nht x l ri ro c nh gi.
A44. Th tc phn tch c bn thng c p dng cho s lng ln cc giao dch c th d on theo thi gian. Chun mc kim ton quc t s 520
[5]
quy nh v hng dn
v vic p dng th tc phn tch trong qu trnh kim ton.
A45. Kim ton vin cn xem xt bn cht ca ri ro v c s dn liu khi thit k kim tra chi tit. V d, khi kim tra chi tit lin quan n c s dn liu tnh hin hu hoc
tnh pht sinh, kim ton vin c th la chn s liu t cc khon mc c trong bo co ti chnh v thu thp bng chng kim ton thch hp. Mt khc, khi kim tra chi
tit lin quan n c s dn liu tnh y , kim ton vin c th cn la chn s liu t nhng khon mc s phi c trong bo co ti chnh v kim tra xem cc khon
mc c trnh by trong bo co ti chnh hay cha.
A46. Do vic nh gi ri ro c sai st trng yu cn xem xt n kim sot ni b, kim ton vin s cn m rng phm vi th nghim c bn khi kt qu th nghim kim sot l
khng tha ng. Tuy nhin, vic m rng phm vi ca mt th tc kim ton ch thch hp khi th tc kim ton c lin quan n ri ro c th.
A47. Khi thit k kim tra chi tit, phm vi kim tra thng c xem xt nh l vic la chn c mu. Tuy nhin, kim ton vin cn xem xt nhng vn khc lin quan, nh
liu c phng php no hiu qu hn la chn cc phn t kim tra hay khng. Xem Chun mc kim ton quc t s 500).
Xem xt s cn thit phi thc hin th tc xc nhn t bn ngoi (Tham chiu: on 19)
A48. Th tc xc nhn t bn ngoi thng c thc hin khi thu thp bng chng kim ton v cc c s dn liu lin quan n cc s d ti khon v cc yu t km theo, tuy
nhin khng nht thit ch gii hn cc khon mc ny. V d, kim ton vin c th yu cu xc nhn t bn ngoi v cc iu khon hp ng, hoc cc giao dch gia n
v vi cc bn khc. Th tc xc nhn t bn ngoi cng c th c thc hin thu thp bng chng kim ton v vic khng c cc iu kin nht nh. V d, kim ton
vin c th yu cu xc nhn rng khng c tho thun khc no lin quan n c s dn liu v tnh ng k ca doanh thu. Th tc xc nhn t bn ngoi cng c th cung
cp bng chng kim ton thch hp x l ri ro c sai st trng yu c nh gi trong cc trng hp nh:
S d ti khon ngn hng v cc thng tin khc lin quan n quan h vi ngn hng;
S d cc khon phi thu v cc iu khon hp ng;
Hng tn kho do bn th ba nm gi ti kho bo thu x l hoc hng k gi;
Giy chng nhn quyn s dng t do lut s hoc ngi cho vay gi bo qun hoc m bo kh nng thanh ton;
Cc khon u t do bn th ba nm gi bo v an ton, hoc mua t nhng ngi mi gii chng khon nhng cha c nhn vo ngy lp bng cn i k ton;
Cc khon vay, bao gm cc iu khon thanh ton v cc iu khon gii hn;
S d cc khon phi tr v cc iu khon hp ng
A49. Mc d cc xc nhn t bn ngoi c th cung cp bng chng kim ton thch hp i vi mt s c s dn liu nht nh nhng cc xc nhn ny li cung cp bng chng
kim ton khng my thch hp i vi mt s c s dn liu khc. V d, xc nhn t bn ngoi c th cung cp bng chng kim ton v s tn ti ca cc khon phi thu
nhng khng cung cp bng chng v kh nng thu hi cc khon phi thu .
A50. Kim ton vin c th xc nh rng th tc xc nhn t bn ngoi c thc hin cho mt mc ch nht nh cng c th gip thu thp bng chng kim ton v cc vn
khc. V d, yu cu xc nhn v cc s d ti khon ngn hng thng bao gm yu cu cung cp thng tin lin quan n cc c s dn liu khc ca bo co ti chnh. Vic
xem xt cc vn ny c th nh hng n quyt nh ca kim ton vin v vic c thc hin cc th tc xc nhn t bn ngoi hay khng.
A51. Cc yu t c th gip kim ton vin xc nh c thc hin cc th tc xc nhn t bn ngoi nh cc th nghim kim ton c bn hay khng, bao gm:
Hiu bit ca bn xc nhn v vn cn xc nhn: thng tin phn hi c th ng tin cy hn nu c mt ngi ca bn xc nhn c hiu bit cn thit v thng tin cn
xc nhn;
Kh nng hoc s sn sng phn hi ca bn xc nhn, v d bn xc nhn:
o C th khng nhn trch nhim i vi vic phn hi mt yu cu xc nhn;
o C th thy vic phn hi tn qu nhiu chi ph v thi gian;
o C th lo lng v trch nhim php l t vic phn hi;
o C th hch ton giao dch bng cc loi tin t khc; hoc
o C th hot ng trong mt mi trng m vic phn hi cc yu cu xc nhn khng phi l vn quan trng ca cc hot ng hng ngy.
Trong trng hp , bn xc nhn c th khng phn hi, phn hi mt cch thiu trch nhim hoc c th c gng hn ch tin cy ca phn hi.
S khch quan ca bn xc nhn: nu bn xc nhn l bn lin quan ca n v th vic phn hi cho cc yu cu xc nhn c th c tin cy thp hn.
Th nghim c bn lin quan n quy trnh kha s k ton lp bo co ti chnh (Tham chiu: on 20(b))
A52. Ni dung v phm vi kim tra ca kim ton vin i vi cc bt ton v iu chnh khc ph thuc vo tnh cht v mc phc tp ca quy trnh lp bo co ti chnh ca
n v v cc ri ro c sai st trng yu lin quan.
Th nghim c bn i vi cc ri ro ng k (Tham chiu: on 21)
A53. on 21 Chun mc ny yu cu kim ton vin phi thc hin cc th nghim c bn x l cc ri ro m kim ton vin xc nh l ri ro ng k. Bng chng kim
ton di hnh thc xc nhn t bn ngoi m kim ton vin nhn trc tip t cc bn xc nhn ph hp c th gip kim ton vin thu thp bng chng kim ton c tin
cy cao cn thit x l ri ro c sai st trng yu do gian ln hoc nhm ln. V d, nu kim ton vin nhn thy Ban Gim c ang chu p lc phi t c cc mc li
nhun k vng th c th xy ra ri ro Ban Gim c thi phng doanh thu bng cch ghi nhn cc khon doanh thu khng ph hp vi iu khon ca hp ng bn hng,
hoc bng cch pht hnh ho n trc khi giao hng. Trong trng hp ny, kim ton vin c th thit k cc th tc xc nhn t bn ngoi xc nhn cc s d cha
thanh ton, ng thi xc nhn cc chi tit trong hp ng bn hng, bao gm thi im, cc iu khon v giao hng v quyn tr li hng. Ngoi ra, h tr cho vic thc
hin th tc xc nhn t bn ngoi, kim ton vin c th phng vn cc nhn s khng lm cng tc ti chnh ca n v v nhng thay i trong hp ng bn hng v cc
iu khon giao hng.
Lch trnh thc hin th nghim c bn (Tham chiu: on 22-23)
A54. Trong hu ht cc trng hp, bng chng kim ton t cc th nghim c bn thu thp c t cuc kim ton trc hu nh khng cung cp bng chng no cho cuc
kim ton hin ti. Tuy nhin, vn c trng hp ngoi l, v d, kin ca lut s trong cuc kim ton trc c lin quan n c cu chng khon ha khng b thay i c
th vn thch hp cho k kim ton hin ti. Trong trng hp ny, vic s dng bng chng kim ton t cc th nghim c bn t cuc kim ton trc c th vn thch hp
vi cuc kim ton hin ti nu bng chng v vn c lin quan v c bn khng thay i, v kim ton vin thc hin cc th tc kim ton trong k hin ti nhm
chng minh tnh ph hp ca cc bng chng .
S dng bng chng kim ton thu thp c trong giai on gia k (Tham chiu: on 22)
A55. Trong mt s trng hp, kim ton vin c th thy hiu qu khi thc hin th nghim c bn ti thi im kim ton gia k v so snh, i chiu cc thng tin lin quan
n s d cui k vi thng tin so snh ti thi im gia k :
(a) Pht hin cc s liu bt thng;
(b) iu tra cc s liu bt thng (nu c); v
(c) Thc hin th tc phn tch c bn hoc kim tra chi tit cho giai on t gia k n cui k.
A56. Vic thc hin th nghim c bn ti thi im kim ton gia k m khng c thm cc th tc b sung cho giai on sau s lm tng ri ro kim ton vin khng pht hin
ra cc sai st c th c ti thi im cui k. Ri ro ny s cng tng khi giai on cn li cng di. Khi cn nhc s cn thit ca vic thc hin th nghim c bn giai on
gia k, kim ton vin cn xem xt cc yu t sau:
Mi trng kim sot v cc kim sot lin quan khc;
Mc sn c ca thng tin cn thit cho cc th tc kim ton ca kim ton vin vo giai on sau ;
Mc tiu ca th nghim c bn;
Ri ro c sai st trng yu c nh gi;
Tnh cht ca nhm giao dch hoc s d ti khon v cc c s dn liu lin quan;
Kh nng kim ton vin thc hin cc th nghim c bn thch hp hoc kt hp th nghim c bn vi th nghim kim sot bao qut ton b giai on cn li,
nhm lm gim ri ro kim ton vin khng pht hin c cc sai st c th xy ra vo giai on cui k.
A57. Nhng yu t sau y c th nh hng n quyt nh ca kim ton vin v vic liu c thc hin th tc phn tch c bn cho giai on t gia k n cui k hay khng:
S d cui k ca cc nhm giao dch hoc s d ti khon c th c c d bo mt cch hp l v gi tr, bin ng tng i v thnh phn ca s d cui k hay
khng;
Cc th tc phn tch v iu chnh cc nhm giao dch hoc s d ti khon ti thi im gia k v thc hin kha s k ton ca n v c ph hp hay khng;
H thng thng tin lin quan n vic lp v trnh by bo co ti chnh c cung cp y thng tin lin quan n cc s d cui k v cc giao dch trong giai on cn
li cho php kim ton vin iu tra v:
(a) Cc giao dch hoc bt ton bt thng pht sinh ti hoc gn thi im cui k;
(b) Nguyn nhn khc ca cc bin ng ng k, hoc bin ng d kin khng xy ra; v
(c) Nhng thay i v thnh phn ca cc nhm giao dch hoc s d ti khon.
Cc sai st c pht hin ti thi im kim ton gia k (Tham chiu: on 23)
A58. Nu kim ton vin kt lun rng ni dung, lch trnh hoc phm vi d kin ca cc th nghim c bn cho giai on cn li cn c iu chnh do pht hin ra nhng sai st
ngoi d kin ti thi im gia k, th ti thi im cui k, kim ton vin cn m rng hoc lp li cc th tc thc hin ti thi im gia k.
Mc y ca vic trnh by v thuyt minh bo co ti chnh (Tham chiu: on 24)
A59. Khi nh gi vic trnh by tng th bo co ti chnh, k c cc thuyt minh lin quan, kim ton vin cn nh gi xem tng bo co c phn nh vic phn loi v m t
thch hp cc thng tin ti chnh v hnh thc, cch sp xp, ni dung bo co ti chnh v cc thuyt minh km theo hay khng. Nhng ni dung ny c th bao gm thut ng
s dng, s lng cc thng tin, s liu chi tit a ra, vic phn loi cc khon mc trong bo co v c s trnh by thng tin.
nh gi tnh y v thch hp ca bng chng kim ton (Tham chiu: on 25-27)
A60. Cng vic kim ton bo co ti chnh l mt qu trnh mang tnh tch ly v lp i lp li. Khi thc hin th tc kim ton theo k hoch lp, bng chng kim ton thu
thp c c th lm cho kim ton vin phi thay i ni dung, lch trnh hoc phm vi cc th tc kim ton khc. Thng tin m kim ton vin thu thp c c th c s
khc bit ng k so vi thng tin c s dng lm c s cho vic nh gi ri ro. V d:
Mc sai st m kim ton vin pht hin khi thc hin th nghim c bn c th lm thay i xt on chuyn mn ca kim ton vin v nh gi ri ro v c th cho
thy khim khuyt nghim trng trong kim sot ni b;
Kim ton vin c th nhn thy s thiu nht qun trong s k ton, nhng bng chng mu thun hoc b b st;
Cc th tc phn tch c thc hin trong giai on sot xt tng th ca cuc kim ton c th cho thy ri ro c sai st trng yu cha c pht hin trc .
Trong trng hp ny, kim ton vin c th cn nh gi li cc th tc kim ton lp k hoch da trn vic xem xt li cc ri ro c nh gi i vi tt c hoc
mt s nhm giao dch, s d ti khon, hoc thuyt minh trn bo co ti chnh v nhng c s dn liu c lin quan. Chun mc kim ton quc t s 315 hng dn chi tit
hn v vic xem xt li nh gi ri ro ca kim ton vin.
[6]
A61. Kim ton vin khng c cho rng gian ln hoc nhm ln ch l c bit. Do vy, kim ton vin cn cn nhc xem vic pht hin ra sai st s c nh hng nh th no n
cc ri ro c sai st trng yu c nh gi xc nh xem liu nh gi cn ph hp hay khng.
A62. Xt on chuyn mn ca kim ton vin v tnh y v thch hp ca bng chng kim ton chu nh hng ca cc yu t sau:
Mc nghim trng ca sai st tim tng trong c s dn liu v kh nng sai st , khi xem xt ring r hoc tng hp vi cc sai st tim tng khc s c nh hng
trng yu i vi bo co ti chnh;
Tnh hu hiu ca cc bin php x l v cc kim sot ca Ban Gim c n v i vi cc ri ro ny;
Kinh nghim tch ly c t cc cuc kim ton trc y lin quan n cc sai st tim tng tng t;
Kt qu thc hin cc th tc kim ton, k c vic liu cc th tc kim ton c pht hin c cc trng hp gian ln hoc nhm ln hay khng;
Ngun gc v tin cy ca thng tin sn c;
Tnh thuyt phc ca bng chng kim ton;
Hiu bit ca kim ton vin v n v v mi trng ca n v, trong c kim sot ni b.
A63. Hnh thc v phm vi ca ti liu, h s kim ton l vn thuc v xt on chuyn mn ca kim ton vin v chu nh hng ca tnh cht, quy m v mc phc tp
ca n v c kim ton cng nh ca kim sot ni b ca n v, tnh sn c ca thng tin trong n v, phng php v k thut kim ton c s dng.
[1]
[2]
ISA 230, on 8-11, v on A6.
[3]
ISA 315, on 30.
[4]
ISA 530, Ly mu kim ton.
[5]
ISA 520, Th tc phn tch.
[6]
ISA 315, on 31.
CC YU T CN XEM XT KHI KIM TON N V C
S DNG DCH V BN NGOI
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-5
Ngy hiu lc............................................................................................................... 6
Mc tiu ................................................................................................................... 7
Gii thch thut ng ................................................................................................. 8
Yu cu
Tm hiu v cc dch v ca t chc cung cp dch v, bao gm kim sot ni b............. 9-14
X l cc ri ro sai st c trng yu c nh gi.................................................... 15-17
Bo co loi 1 v loi 2 khng bao gm cc dch v ca mt t chc thu ph.................. 18
Hnh vi gian ln, khng tun th php lut v cc qui nh, v cc sai st cha c
iu chnh lin quan n cc hot ng ti t chc cung cp dch v ............................... 19
Bo co kim ton ca n v s dng dch v .............................................................. 20-22
Hng dn p dng
Tm hiu v cc dch v ca t chc cung cp dch v, bao gm kim sot ni b............. A1-A23
X l cc ri ro sai st c trng yu c nh gi.................................................... A24-A39
Bo co loi 1 v loi 2 khng bao gm cc dch v ca mt t chc thu ph.................. A40
Hnh vi gian ln, khng tun th php lut v cc qui nh, v cc sai st cha c
iu chnh lin quan n cc hot ng ti t chc cung cp dch v................................ A41
Bo co kim ton ca n v s dng dch v .............................................................. A42-A44
Chun mc kim ton quc t s (ISA) 402, Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi cn c xem xt cng vi Chun mc kim ton quc t
s 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic thu thp y bng chng kim ton thch hp khi kim ton n v c s dng
dch v bn ngoi. c bit, chun mc ny cn hng dn kim ton vin p dng Chun mc kim ton quc t s 315
[1]
v 330
[2]
trong vic tm hiu v n v c s dng
dch v bn ngoi, trong c kim sot ni b lin quan n cuc kim ton, pht hin v nh gi ri ro c sai st trng yu v thit k, thc hin cc th tc kim
ton tip theo i vi cc ri ro ny.
2. Nhiu n v thu cc t chc cung cp dch v thc hin mt nhim v c th theo s ch o ca n v hoc thay th hon ton cho mt s b phn hay chc nng ca
n v, v d chc nng tun th cc quy nh v thu. Nhiu dch v do cc t chc ny cung cp l mt phn khng th thiu i vi cc hot ng kinh doanh ca n v. Tuy
nhin, khng phi tt c cc dch v ny u lin quan n cuc kim ton.
3. Cc dch v do mt t chc cung cp dch v cung cp c coi l c lin quan n cuc kim ton bo co ti chnh ca n v s dng dch v khi cc dch v v cc kim
sot i vi dch v l mt phn trong h thng thng tin ca n v lin quan n vic lp v trnh by bo co ti chnh, bao gm cc quy trnh kinh doanh c lin quan. Mc
d hu ht cc kim sot ti t chc cung cp dch v u c th lin quan n vic lp v trnh by bo co ti chnh nhng c th c mt s kim sot khc cng lin quan n
cuc kim ton, v d kim sot i vi vic bo v ti sn. Cc dch v ca t chc cung cp dch v l mt phn ca h thng thng tin ca n v s dng dch v lin quan
n vic lp v trnh by bo co ti chnh, bao gm cc quy trnh kinh doanh c lin quan, nu cc dch v ny nh hng n bt k yu t no sau y:
(a) Cc nhm giao dch trong hot ng ca n v s dng dch v c vai tr quan trng i vi bo co ti chnh ca n v;
(b) Cc th tc c n v s dng dch v thc hin trong h thng cng ngh thng tin hoc phng php th cng, to lp, hch ton, x l, chnh sa cc giao dch khi cn
thit, ghi vo s ci v trnh by trn bo co ti chnh;
(c) Cc s k ton lin quan, c th di dng bn giy hoc bn in t, thng tin h tr v cc khon mc c th trn bo co ti chnh ca n v s dng dch v c dng
to lp, hch ton, x l v bo co cc giao dch ca n v s dng dch v; k c vic chnh sa thng tin khng chnh xc v cch thc d liu c ghi nhn vo s
ci;
(d) Cch thc m h thng thng tin ca n v s dng dch v ghi nhn cc s kin v tnh hung (ngoi cc giao dch) quan trng i vi bo co ti chnh;
(e) Quy trnh lp v trnh by bo co ti chnh ca n v s dng dch v, bao gm cc c tnh k ton v thng tin thuyt minh quan trng; v
(f) Cc kim sot i vi cc bt ton, k c cc bt ton phn nh cc giao dch khng thng xuyn, cc giao dch bt thng hoc cc iu chnh.
4. Ni dung v phm vi cng vic m kim ton vin ca n v s dng dch v phi thc hin lin quan n cc dch v bn ngoi c cung cp cho n v ph thuc vo bn
cht v tm quan trng ca cc dch v i vi n v s dng dch v v s lin quan ca cc dch v n cuc kim ton.
5. Chun mc ny khng p dng cho cc dch v do cc t chc ti chnh cung cp m cc dch v ny ch gii hn trong vic x l cc giao dch c th c n v ph
duyt cho mt ti khon ca n v ti t chc ti chnh, nh vic x l cc giao dch kim tra ti khon do mt ngn hng thc hin hoc x l cc giao dch chng khon do
mt t chc mi gii thc hin. Ngoi ra, chun mc ny cng khng p dng cho vic kim ton cc giao dch pht sinh t cc li ch ti chnh ca ch doanh nghip trong cc
cc n v khc nh cc cng ty hp danh, cc tp on v cng ty lin doanh khi cc li ch ny c hch ton v bo co cho nhng ngi c li ch trong cng ty.
Ngy hiu lc
Mc tiu
7. Mc tiu ca kim ton vin khi kim ton n v c s dng dch v bn ngoi l:
(a) Hiu bit y v bn cht v tm quan trng ca cc dch v bn ngoi m n v s dng v nh hng ca cc dch v i vi kim sot ni b ca n v c lin quan
n cuc kim ton, nhm xc nh v nh gi ri ro c sai st trng yu;
(b) Thit k v thc hin cc th tc kim ton i vi cc ri ro .
Gii thch thut ng
(a) Cc kim sot b sung ca n v s dng dch v: L cc kim sot m khi thit k dch v, t chc cung cp dch v cho rng n v s dng dch v s thc hin, v cc kim
sot ny c xc nh trong phn m t v h thng kim sot, nu cn thit cho vic t c mc tiu kim sot.
(b) Bo co v vic m t v thit k cc kim sot ti mt t chc cung cp dch v (trong Chun mc ny gi l bo co loi 1): L bo co bao gm:
(i) M t ca Ban Gim c t chc cung cp dch v v h thng, cc mc tiu kim sot v cc kim sot c lin quan ca t chc c thit k v thc hin ti mt thi im
c th; v
(ii) Bo co ca kim ton vin ca t chc cung cp dch v vi mc tiu cung cp s m bo hp l, trong c kin ca kim ton vin v m t ni trn v tnh thch hp
ca vic thit k cc kim sot nhm t c cc mc tiu kim sot c th.
(c) Bo co v vic m t, thit k v tnh hu hiu ca hot ng kim sot ti mt t chc cung cp dch v (trong Chun mc ny gi l bo co loi 2): L bo co bao gm:
(i) M t ca Ban Gim c t chc cung cp dch v v h thng, cc mc tiu kim sot v cc kim sot c lin quan ca t chc, vic thit k v thc hin cc kim sot ti
mt thi im c th hoc trong sut mt giai on c th, v trong mt s trng hp, tnh hu hiu ca hot ng kim sot trong sut mt giai on c th; v
(ii) Bo co ca kim ton vin ca t chc cung cp dch v vi mc tiu cung cp s m bo hp l, bao gm:
a. kin ca kim ton vin v m t h thng, cc mc tiu kim sot v cc kim sot c lin quan ca t chc, tnh thch hp ca vic thit k cc kim sot nhm t c cc
mc tiu kim sot c th v tnh hu hiu ca hot ng kim sot; v
b. M t ca kim ton vin v cc th nghim kim sot v kt qu cc th nghim .
(d) Kim ton vin ca t chc cung cp dch v: L kim ton vin cung cp bo co m bo v cc kim sot ca t chc cung cp dch v, theo yu cu ca t chc ny;
(e) T chc cung cp dch v: L bn th ba (hoc mt b phn ca bn th ba) cung cp dch v cho cc n v s dng dch v m cc dch v ny l mt phn ca h thng thng
tin ca n v s dng dch v c lin quan n vic lp v trnh by bo co ti chnh;
(f) H thng ca t chc cung cp dch v: L cc chnh sch v th tc c t chc cung cp dch v thit k, thc hin v duy tr nhm cung cp cho cc n v s dng dch v
nhng dch v c phn nh trong bo co ca kim ton vin ca t chc cung cp dch v;
(g) T chc thu ph dch v (sau y gi l t chc thu ph): L mt t chc cung cp dch v c mt t chc cung cp dch v khc (n v s dng dch v) thu thc
hin mt s dch v m nhng dch v ny l mt phn ca h thng thng tin ca n v s dng dch v c lin quan n vic lp v trnh by bo co ti chnh;
(h) Kim ton vin ca n v s dng dch v: L kim ton vin thc hin kim ton v a ra kin kim ton v bo co ti chnh ca n v s dng dch v;
(i) n v s dng dch v: L n v c s dng dch v bn ngoi v ang c kim ton bo co ti chnh.
Yu cu
Tm hiu v cc dch v ca t chc cung cp dch v, bao gm kim sot ni b
9. Khi tm hiu v n v s dng dch v theo Chun mc kim ton quc t s 315,
[3]
kim ton vin ca n v s dng dch v phi tm hiu v vic n v ny s dng cc
dch v c cung cp nh th no trong cc hot ng ca mnh, bao gm (Tham chiu: on A1-A2):
(a) Bn cht ca cc dch v c cung cp v tm quan trng ca cc dch v ny i vi n v, k c nh hng ca cc dch v i vi kim sot ni b ca n v;
(b) Ni dung v tnh trng yu ca cc giao dch c x l, cc ti khon hoc cc quy trnh lp v trnh by bo co ti chnh chu nh hng bi t chc cung cp dch v (Tham
chiu: on A6);
(c) Mc tng tc gia cc hot ng ca t chc cung cp dch v v cc hot ng ca n v s dng dch v (Tham chiu: on A7);
(d) Bn cht ca mi quan h gia n v s dng dch v v t chc cung cp dch v, bao gm cc iu khon hp ng c lin quan n cc hot ng m t chc cung cp dch
v thc hin (Tham chiu: on A8-A11).
10. Khi tm hiu v kim sot ni b lin quan n cuc kim ton theo Chun mc kim ton quc t s 315,
[4]
kim ton vin ca n v s dng dch v phi nh gi vic thit
k v thc hin cc kim sot ti n v s dng dch v c lin quan n cc dch v c cung cp, bao gm cc kim sot c p dng cho cc giao dch c t chc cung
cp dch v x l (Tham chiu: on A12-A14).
11. Kim ton vin ca n v s dng dch v phi xc nh xem liu hiu bit y v bn cht v tm quan trng ca cc dch v c t chc cung cp dch v cung cp
v nh hng ca cc dch v i vi kim sot ni b ca n v s dng dch v c lin quan n cuc kim ton hay cha, nhm to c s cho vic xc nh v nh gi
ri ro c sai st trng yu.
12. Nu kim ton vin ca n v s dng dch v khng th thu thp y nhng hiu bit t n v, kim ton vin phi tm hiu thm bng cch thc hin mt hoc mt s
th tc nh sau:
(a) Thu thp bo co loi 1 hoc bo co loi 2, nu c;
(b) Lin h vi t chc cung cp dch v, thng qua n v s dng dch v, nhm thu thp nhng thng tin c th;
(c) n thc a ti t chc cung cp dch v v thc hin cc th tc thu thp thng tin cn thit v cc kim sot lin quan ti t chc cung cp dch v; hoc
(d) Huy ng mt kim ton vin khc thc hin cc th tc thu thp thng tin cn thit v cc kim sot lin quan ti t chc cung cp dch v (Tham chiu: on A15-A20).
S dng bo co loi 1 hoc bo co loi 2 gip kim ton vin ca n v s dng dch v hiu v t chc cung cp dch v
13. xc nh s y v thch hp ca bng chng kim ton thu thp c t bo co loi 1 hoc bo co loi 2, kim ton vin ca n v s dng dch v phi tha mn v:
(a) Nng lc chuyn mn v tnh c lp ca kim ton vin ca t chc cung cp dch v i vi t chc ; v
(b) Tnh thch hp ca cc chun mc c p dng cho bo co loi 1 hoc bo co loi 2 (Tham chiu: on A21).
14. Nu kim ton vin ca n v s dng dch v d nh s dng bo co loi 1 hoc bo co loi 2 gip tm hiu v vic thit k v thc hin cc kim sot ti t chc cung
cp dch v, kim ton vin phi:
(a) nh gi liu cc m t v thit k cc kim sot ti t chc cung cp dch v ti mt thi im hay cho mt giai on c ph hp vi cc mc tiu kim ton hay khng;
(b) nh gi liu cc bng chng kim ton thu thp c t bo co loi 1 hoc bo co loi 2 c y v thch hp cho vic tm hiu v kim sot ni b ca n v s dng dch
v c lin quan n cuc kim ton hay khng; v
(c) Xc nh liu cc kim sot b sung ca n v s dng dch v do t chc cung cp dch v xc nh c ph hp vi n v s dng dch v hay khng, v nu c, tm hiu xem
n v s dng dch v thit k v thc hin cc kim sot ny hay cha (Tham chiu: on A22-A23).
X l ri ro c sai st trng yu c nh gi
15. x l ri ro c sai st trng yu c nh gi theo Chun mc kim ton quc t s 330, kim ton vin ca n v s dng dch v phi:
(a) Xc nh liu c thu thp c y bng chng kim ton thch hp v cc c s dn liu bo co ti chnh c lin quan t cc s k ton ca n v s dng dch v hay
khng; v nu khng, phi
(b) Thc hin cc th tc kim ton tip theo nhm thu thp y bng chng kim ton thch hp hoc huy ng mt kim ton vin khc thay mt mnh thc hin cc th tc
ti t chc cung cp dch v (Tham chiu: on A24-A28).
Th nghim kim sot
16. Khi nh gi ri ro, nu kim ton vin ca n v s dng dch v k vng rng cc kim sot ti t chc cung cp dch v hot ng hu hiu, kim ton vin phi thu thp
bng chng kim ton v tnh hu hiu ca hot ng kim sot bng cch thc hin mt hoc mt s th tc sau:
(a) Thu thp bo co loi 2, nu c;
(b) Thc hin cc th nghim kim sot thch hp ti t chc cung cp dch v; hoc
(c) Huy ng mt kim ton vin khc thay mt mnh thc hin cc th nghim kim sot ti t chc cung cp dch v (Tham chiu: on A29-A30).
S dng bo co loi 2 lm bng chng kim ton v tnh hu hiu ca hot ng kim sot ti t chc cung cp dch v
17. Theo on 16(a), nu kim ton vin ca n v s dng dch v c nh s dng bo co loi 2 lm bng chng kim ton v tnh hu hiu ca hot ng kim sot ti t
chc cung cp dch v, kim ton vin phi xc nh liu bo co ca kim ton vin ca t chc cung cp dch v c cung cp y bng chng kim ton thch hp v tnh
hu hiu ca hot ng kim sot h tr cho vic nh gi ri ro ca kim ton vin hay khng, bng cch:
(a) nh gi liu cc m t, thit k v tnh hu hiu ca hot ng kim sot ti t chc cung cp dch v ti mt thi im hay cho mt giai on c ph hp vi mc tiu kim
ton hay khng;
(b) Xc nh liu cc kim sot b sung ca n v s dng dch v c t chc cung cp dch v xc nh c ph hp vi n v s dng dch v hay khng, v nu c, tm hiu
xem liu n v s dng dch v thit k v thc hin cc kim sot ny hay cha, v nu c, kim tra tnh hu hiu ca hot ng kim sot ;
(c) nh gi tnh thch hp ca khong thi gian c thc hin th nghim kim sot v thi gian tri qua k t khi thc hin th nghim kim sot; v
(d) nh gi liu cc th nghim kim sot c kim ton vin ca t chc cung cp dch v thc hin v kt qu ca cc th nghim , th hin trong bo co ca kim ton vin
ca t chc cung cp dch v, c ph hp vi c s dn liu trong bo co ti chnh ca n v s dng dch v v c cung cp y bng chng kim ton thch hp
h tr cho vic nh gi ri ro ca kim ton vin n v s dng dch v hay khng (Tham chiu: on A31-A39).
Bo co loi 1 v bo co loi 2 khng bao gm cc dch v ca mt t chc thu ph
18. Nu kim ton vin ca n v s dng dch v d nh s dng bo co loi 1 hoc loi 2 m khng bao gm cc dch v do mt t chc thu ph cung cp nhng cc dch v
ca t chc thu ph li lin quan n vic kim ton bo co ti chnh ca n v s dng dch v th kim ton vin phi p dng cc yu cu ca Chun mc ny i vi cc
dch v do t chc thu ph cung cp (Tham chiu: on A40).
Hnh vi gian ln, khng tun th php lut v cc quy nh, v cc sai st cha c iu chnh lin quan n cc hot ng ti t chc cung cp dch v
19. Kim ton vin ca n v s dng dch v phi phng vn Ban Gim c n v s dng dch v v vic liu t chc cung cp dch v bo co cho n v, hay n v c
bit c v bt k hnh vi gian ln, khng tun th php lut v cc quy nh, hoc cc sai st cha c iu chnh c nh hng n bo co ti chnh ca n v hay khng.
Kim ton vin phi nh gi mc nh hng ca cc vn n ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo, k c nh hng n cc kt lun ca
kim ton vin v bo co kim ton (Tham chiu: on A41).
Bo co kim ton ca n v s dng dch v
20. Kim ton vin ca n v s dng dch v phi a ra kin kim ton khng phi l kin chp nhn ton phn theo Chun mc kim ton quc t s 705
[5]
nu kim ton
vin khng th thu thp c y bng chng kim ton thch hp v cc dch v c cung cp c lin quan n vic kim ton bo co ti chnh ca n v s dng dch
v (Tham chiu: on A42).
21. Kim ton vin ca n v s dng dch v khng c dn chng cng vic ca kim ton vin ca t chc cung cp dch v trong bo co kim ton dng chp nhn ton
phn, tr khi theo yu cu ca php lut v cc quy nh. Nu vic dn chng l theo yu cu ca php lut v cc quy nh, bo co kim ton phi nu r vic dn chng
khng lm gim bt trch nhim ca kim ton vin ca n v s dng dch v i vi kin kim ton (Tham chiu: on A43).
22. Nu vic dn chng cng vic ca kim ton vin ca t chc cung cp dch v l thch hp hiu c kin kim ton khng phi l kin chp nhn ton phn ca kim
ton vin ca n v s dng dch v, bo co kim ton phi nu r vic dn chng khng lm gim bt trch nhim ca kim ton vin ca n v s dng dch v i vi
kin kim ton (Tham chiu: on A44).
***
Hng dn p dng
Tm hiu v cc dch v ca t chc cung cp dch v, bao gm kim sot ni b
Cc ngun thng tin (Tham chiu: on 9)
A1. Thng tin v bn cht ca cc dch v ca mt t chc cung cp dch v c th c thu thp t nhiu ngun khc nhau, nh:
Cm nang hng dn s dng dch v;
Thng tin tng quan v h thng;
Cc ti liu hng dn k thut;
Hp ng dch v gia n v s dng dch v v t chc cung cp dch v;
Cc bo co ca t chc cung cp dch v, kim ton vin ni b hoc cc c quan qun l v cc kim sot ti t chc cung cp dch v;
Cc bo co ca kim ton vin ca t chc cung cp dch v, bao gm th qun l, nu c.
A2. Kin thc thu thp c qua kinh nghim ca kim ton vin ca n v s dng dch v vi t chc cung cp dch v, v d thng qua kinh nghim t cc cuc kim ton
khc, cng c th gip kim ton vin tm hiu v bn cht ca cc dch v c cung cp. iu ny c bit hu ch nu cc dch v v cc kim sot i vi cc dch v ny
ti t chc cung cp dch v c mc chun ha cao.
Bn cht ca cc dch v c cung cp (Tham chiu: on 9(a))
A3. Mt n v s dng dch v c th thu mt t chc cung cp dch v x l cc giao dch v m bo trch nhim c lin quan, hoc hch ton cc giao dch v x l d liu
lin quan. T chc cung cp dch v nh vy c th l cc b phn tn thc ca ngn hng thc hin u t v bo qun ti sn cho cc k hoch tr cp cho nhn vin hoc cc
k hoch khc; cc ngn hng cung cp dch v cm c cho cc i tng khc; v cc nh cung cp phn mm ng dng v thit b cng ngh khch hng x l cc giao
dch ti chnh v kinh doanh.
A4. V d v cc dch v c cung cp c lin quan n cuc kim ton:
Thc hin ghi s k ton ca n v s dng dch v;
Qun l ti sn;
To lp, ghi chp hoc x l cc giao dch cho n v s dng dch v.
A5. Cc n v nh c th thu dch v k ton bn ngoi, nh dch v x l cc giao dch nht nh (v d thanh ton thu thu nhp c nhn), thc hin ghi s k ton v dch v
lp bo co ti chnh cho n v. Vic thu dch v bn ngoi lp bo co ti chnh khng lm gim bt trch nhim ca Ban Gim c v Ban qun tr n v nh i vi
bo co ti chnh.
[6]
Ni dung v tnh trng yu ca cc giao dch do t chc cung cp dch v x l (Tham chiu: on 9(b))
A6. Mt t chc cung cp dch v c th xy dng cc chnh sch v cc th tc c nh hng n kim sot ni b ca n v s dng dch v. t nht mt phn cc chnh sch v
th tc ny tn ti v vn hnh ring r vi n v s dng dch v. Tm quan trng ca cc kim sot ca t chc cung cp dch v i vi cc kim sot ca n v s dng
dch v ph thuc vo bn cht ca cc dch v c cung cp, bao gm ni dung v tnh trng yu ca cc giao dch m t chc cung cp dch v x l. Trong mt s trng
hp nht nh, cc giao dch c x l v cc ti khon chu nh hng bi t chc cung cp dch v c th c cho l khng trng yu i vi bo co ti chnh ca n v
s dng dch v, nhng ni dung ca cc giao dch c x l c th quan trng v khi , kim ton vin ca n v s dng dch v c th quyt nh cn tm hiu v cc
kim sot ny.
Mc tng tc gia cc hot ng ca t chc cung cp dch v v cc hot ng ca n v s dng dch v (Tham chiu: on 9(c))
A7. Tm quan trng ca cc kim sot ca t chc cung cp dch v i vi n v s dng dch v ph thuc vo mc tng tc gia cc hot ng ca t chc v cc hot
ng ca n v s dng dch v. Mc tng tc l mc m n v s dng dch v c th thc hin v quyt nh thc hin cc kim sot hu hiu i vi cng vic m
t chc cung cp dch v thc hin. V d, khi n v s dng dch v ph duyt vic thc hin giao dch v t chc cung cp dch v x l v hch ton cc giao dch ny th
c mt mc tng tc cao gia cc hot ng ca n v s dng dch v v cc hot ng ca t chc cung cp dch v. Trong trng hp ny, n v s dng dch v c
th thc hin cc kim sot hu hiu i vi cc giao dch . Mt khc, khi t chc cung cp dch v to lp hoc khi xng vic ghi nhn, x l v hch ton cc giao dch
ca n v s dng dch v th mc tng tc gia hai t chc ny l thp. Trong trng hp ny, n v s dng dch v c th khng thc hin c (hoc c th quyt
nh khng thc hin) cc kim sot hu hiu i vi cc giao dch ny ti n v mnh v c th da vo cc kim sot ti t chc cung cp dch v.
Bn cht ca mi quan h gia n v s dng dch v v t chc cung cp dch v (Tham chiu: on 9(d))
A8. Hp ng dch v gia n v s dng dch v v t chc cung cp dch v c th quy nh nhng iu khon nh:
Thng tin c cung cp cho n v s dng dch v v trch nhim to lp cc giao dch lin quan n cc hot ng m t chc cung cp dch v thc hin;
Vic p dng yu cu ca cc c quan qun l lin quan n hnh thc s sch, ti liu c duy tr hoc quyn tip cn cc s sch, ti liu ;
Vic n b, nu c, cho n v s dng dch v trong trng hp khng hon thnh dch v;
Liu t chc cung cp dch v c cung cp bo co v cc kim sot ca t chc hay khng, v nu c, bo co ny s l bo co loi 1 hay bo co loi 2;
Liu n v s dng dch v c quyn tip cn ti liu, s k ton ca n v c t chc cung cp dch v duy tr cng nh cc thng tin khc cn thit cho vic kim ton hay
khng;
Liu hp ng c cho php kim ton vin ca n v s dng dch v v kim ton vin ca t chc cung cp dch v trao i trc tip vi nhau hay khng.
A9. C mt mi quan h trc tip gia t chc cung cp dch v v n v s dng dch v v gia t chc cung cp dch v v kim ton vin ca t chc cung cp dch v.
Nhng mi quan h ny khng nht thit to ra mt mi quan h trc tip gia kim ton vin ca n v s dng dch v v kim ton vin ca t chc cung cp dch v v
khi khng c mi quan h ny, vic trao i gia kim ton vin ca 2 bn thng c tin hnh thng qua n v s dng dch v v t chc cung cp dch v. Cng c th
to ra mi quan h trc tip gia kim ton vin ca 2 bn, c tnh n cc yu cu v o c v bo mt c lin quan. V d, kim ton vin ca n v s dng dch v c
th kim ton vin ca t chc cung cp dch v thay mt mnh thc hin mt s th tc nh:
(a) Cc th nghim kim sot ti t chc cung cp dch v; hoc
(b) Cc th nghim c bn i vi cc giao dch v s d trong bo co ti chnh ca n v s dng dch v c t chc cung cp dch v duy tr.
A10. Khi kim ton cc n v trong lnh vc cng, kim ton vin thng c quyn tip cn ln hn theo quy nh ca php lut. Tuy nhin, c mt s trng hp kim ton vin
khng c quyn , v d khi t chc cung cp dch v c tr s mt quc gia khc. Trong trng hp , kim ton vin c th cn tm hiu v php lut c p dng
quc gia xc nh liu c c quyn tip cn thch hp hay khng. Kim ton vin cng c th b sung hoc yu cu n v s dng dch v b sung cc quyn tip cn
thch hp vo hp ng gia n v s dng dch v v t chc cung cp dch v.
A11. Khi kim ton cc n v trong lnh vc cng, kim ton vin cng c th huy ng mt kim ton vin khc thc hin cc th nghim kim sot hoc th nghim c bn c
lin quan n vic tun th php lut v cc quy nh hoc yu cu qun l khc.
Hiu bit v cc kim sot lin quan n cc dch v c cung cp (Tham chiu: on 10)
A12. n v s dng dch v c th thit lp cc kim sot i vi cc dch v m kim ton vin ca n v s dng dch v c th kim tra v a ra kt lun rng cc kim sot
l hu hiu i vi mt s hoc tt c cc c s dn liu c lin quan, cho d c kim sot no c thc hin ti t chc cung cp dch v hay khng. V d, nu n v s
dng dch v thu mt t chc cung cp dch v x l cc nghip v tin lng, n v s dng dch v c th thit lp cc kim sot i vi vic gi v nhn thng tin tin
lng ngn nga hoc pht hin cc sai st trng yu. Cc kim sot ny c th bao gm:
So snh d liu c gi n t chc cung cp dch v vi thng tin trong cc bo co nhn c t t chc cung cp dch v sau khi d liu c x l;
Thc hin tnh ton li kim tra chnh xc ca mt s php tnh tin lng v kim tra s hp l ca tng tin lng.
A13. Trong trng hp ny, kim ton vin ca n v s dng dch v c th thc hin th nghim kim sot i vi vic x l tin lng ca n v s dng dch v c c s
kt lun rng cc kim sot ca n v s dng dch v l hu hiu i vi cc c s dn liu lin quan n cc nghip v tin lng.
A14. Theo Chun mc kim ton quc t s 315,
[7]
i vi mt s loi ri ro, kim ton vin ca n v s dng dch v c th xt on rng nu ch thc hin cc th nghim c
bn s khng th thu thp y bng chng kim ton thch hp. Nhng ri ro ny c th lin quan n vic ghi chp khng chnh xc hoc khng y cc nhm giao dch
v s d ti khon c tnh cht thng xuyn v quan trng m thng c x l t ng, c t hoc khng c s can thip th cng. Vic x l t ng nh vy rt thng
xy ra khi n v s dng dch v bn ngoi. Trong trng hp ny, cc kim sot ca n v s dng dch v i vi nhng ri ro ni trn c coi l c lin quan n cuc
kim ton v kim ton vin ca n v s dng dch v cn phi tm hiu v nh gi v cc kim sot ny theo quy nh ti on 9 v 10 ca Chun mc ny.
Cc th tc tip theo khi khng th thu thp c y nhng hiu bit t n v s dng dch v (Tham chiu: on 12)
A15. Khi quyt nh la chn th tc no trong on 12 thc hin ring l hay kt hp cc th tc thu thp thng tin cn thit lm c s cho vic xc nh v nh gi ri ro c
sai st trng yu lin quan n vic s dng dch v, quyt nh ca kim ton vin c th b nh hng bi nhng vn sau:
Quy m ca n v s dng dch v v ca t chc cung cp dch v;
Tnh phc tp ca cc giao dch ti n v s dng dch v v ca cc dch v c cung cp;
a im ca t chc cung cp dch v (v d, kim ton vin ca n v s dng dch v c th quyt nh huy ng mt kim ton vin khc thay mt mnh thc hin cc th tc
ti t chc cung cp dch v nu t chc cung cp dch v mt a im xa);
Liu cc th tc c cung cp cho kim ton vin ca n v s dng dch v y bng chng kim ton thch hp hay khng; v
Bn cht ca mi quan h gia n v s dng dch v v t chc cung cp dch v.
A16. T chc cung cp dch v c th thu mt kim ton vin lp bo co v vic m t v thit k cc kim sot ti t chc cung cp dch v (bo co loi 1) hoc bo co v vic
m t, thit k v tnh hu hiu ca hot ng kim sot ti t chc cung cp dch v (bo co loi 2). Bo co loi 1 hoc bo co loi 2 c th c pht hnh theo Chun mc quc
t v cc hp ng m bo (ISAE) s 3402
[8]
hoc cc chun mc ca mt t chc ban hnh chun mc c thm quyn hoc c tha nhn (c th mang cc tn gi khc,
nh bo co loi A hoc bo co loi B).
A17. S sn c ca bo co loi 1 hoc bo co loi 2 thng ph thuc vo vic liu hp ng gia n v s dng dch v v t chc cung cp dch v c iu khon v mt bo
co nh vy hay khng. V l do thit thc, t chc cung cp dch v cng c th quyt nh c cung cp bo co loi 1 hoc bo co loi 2 cho n v s dng dch v hay
khng. Tuy nhin, trong mt s trng hp, bo co loi 1 hoc bo co loi 2 c th khng c cung cp cho n v s dng dch v.
A18. Trong mt s trng hp, n v s dng dch v c th thu mt hoc nhiu t chc cung cp dch v thc hin mt hoc nhiu chc nng quan trng ca n v, v d
ton b chc nng lp k hoch v tun th php lut v thu, chc nng ti chnh k ton hoc chc nng kim sot. Khi , do c th khng c sn bo co v cc kim sot
ti t chc cung cp dch v nn vic i thc a ti t chc cung cp dch v c th l th tc hu hiu nht kim ton vin ca n v s dng dch v hiu c v cc
kim sot ti t chc cung cp dch v, v c th c s tng tc trc tip gia Ban Gim c n v s dng dch v v Ban Gim c t chc cung cp dch v.
A19. Mt kim ton vin khc c th c huy ng thc hin cc th tc nhm cung cp thng tin cn thit v cc kim sot c lin quan ti t chc cung cp dch v. Nu bo
co loi 1 hoc bo co loi 2 c pht hnh, kim ton vin ca n v s dng dch v c th kim ton vin ca t chc cung cp dch v thc hin cc th tc v
kim ton vin ca t chc cung cp dch v c sn mi quan h vi t chc ny. Khi s dng cng vic ca mt kim ton vin khc, kim ton vin ca n v s dng
dch v c th tham kho cc quy nh v hng dn ca Chun mc kim ton quc t s 600
[9]
v vic ny i hi phi hiu bit v kim ton vin khc (bao gm tnh c
lp v nng lc chuyn mn ca kim ton vin), tham gia vo cng vic ca kim ton vin khc nh lp k hoch v ni dung, lch trnh v phm vi ca cng vic , v
nh gi tnh y , thch hp ca bng chng kim ton thu thp c.
A20. n v s dng dch v c th thu mt t chc cung cp dch v, m t chc ny sau c th thu mt t chc thu ph cung cp mt s dch v cho n v s dng dch
v m cc dch v l mt phn ca h thng thng tin ca n v s dng dch v c lin quan n vic lp v trnh by bo co ti chnh. T chc thu ph c th l mt
n v c lp vi t chc cung cp dch v hoc c th c lin quan n t chc cung cp dch v. Kim ton vin ca n v s dng dch v c th cn xem xt cc kim
sot ti t chc thu ph. Trong nhng trng hp c mt hoc nhiu t chc thu ph, s tng tc gia cc hot ng ca n v s dng dch v v cc hot ng ca t
chc cung cp dch v c m rng ra, gm c s tng tc gia n v s dng dch v, t chc cung cp dch v v cc t chc thu ph. Mc tng tc ny cng nh
ni dung v tnh trng yu ca cc giao dch c t chc cung cp dch v v cc t chc thu ph x l l nhng yu t quan trng nht kim ton vin ca n v s
dng dch v xem xt, quyt nh tm quan trng ca cc kim sot ca t chc cung cp dch v v cc t chc thu ph i vi cc kim sot ca n v s dng dch v.
S dng bo co loi 1 hoc bo co loi 2 gip kim ton vin ca n v s dng dch v hiu v t chc cung cp dch v (Tham chiu: on 13-14)
A21. Kim ton vin ca n v s dng dch v c th tm hiu thng tin v kim ton vin ca t chc cung cp dch v thng qua hi ngh nghip hoc cc kim ton vin khc
v tm hiu liu kim ton vin ca t chc cung cp dch v c chu s gim st ca c quan qun l no khng. Kim ton vin ca t chc cung cp dch v c th hnh
ngh ti mt nc c yu cu tun th cc chun mc khc nhau i vi vic bo co v cc kim sot ti t chc cung cp dch v, v kim ton vin ca n v s dng dch
v c th thu thp thng tin t t chc ban hnh chun mc v cc chun mc m kim ton vin ca t chc cung cp dch v s dng.
A22. Bo co loi 1 hoc bo co loi 2, cng vi thng tin v n v s dng dch v c th gip kim ton vin ca n v s dng dch v tm hiu v:
(a) Cc kim sot ti t chc cung cp dch v c th nh hng n vic x l cc giao dch ca n v s dng dch v, bao gm vic s dng cc t chc thu ph;
(b) Lung giao dch quan trng c x l thng qua t chc cung cp dch v nhm xc nh cc im trong lung giao dch m ti c th xy ra sai st trng yu trong bo
co ti chnh ca n v s dng dch v;
(c) Cc mc tiu kim sot ti t chc cung cp dch v c lin quan n cc c s dn liu trong bo co ti chnh ca n v s dng dch v; v
(d) Liu cc kim sot ti t chc cung cp dch v c c thit k v thc hin ph hp nhm ngn nga hoc pht hin cc li trong qu trnh x l c th dn n sai st trng
yu trong bo co ti chnh ca n v s dng dch v hay khng.
Bo co loi 1 hoc bo co loi 2 c th gip kim ton vin ca n v s dng dch v hiu bit y xc nh v nh gi ri ro c sai st trng yu. Tuy nhin, bo
co loi 1 khng cung cp bt k bng chng kim ton no v tnh hu hiu ca hot ng kim sot c lin quan.
A23. Bo co loi 1 hoc bo co loi 2 ti mt thi im hoc cho mt giai on nm ngoi k bo co ca n v s dng dch v c th gip kim ton vin ca n v s dng
dch v tm hiu s b v cc kim sot c thc hin ti t chc cung cp dch v nu bo co c b sung thm thng tin hin ti t cc ngun khc. Nu m t v cc
kim sot ca t chc cung cp dch v l ti mt thi im hay cho mt giai on trc khi bt u k bo co c kim ton, kim ton vin ca n v s dng dch v c
th thc hin cc th tc cp nht thng tin trong bo co loi 1 hoc bo co loi 2, v d:
Tho lun v nhng thay i ti t chc cung cp dch v vi nhng nhn vin ca n v s dng dch v nm bt c nhng thay i ny;
Sot xt cc th t v ti liu hin hnh do t chc cung cp dch v pht hnh; hoc
Tho lun v nhng thay i vi nhn vin ca t chc cung cp dch v.
X l ri ro c sai st trng yu c nh gi (Tham chiu: on 15)
A24. Vic s dng dch v bn ngoi c lm tng ri ro c sai st trng yu ca n v s dng dch v hay khng s ph thuc vo bn cht ca dch v c cung cp v cc kim
sot i vi dch v ny. Trong mt s trng hp, vic s dng dch v bn ngoi c th lm gim ri ro c sai st trng yu ca n v s dng dch v, c bit nu n v
s dng dch v khng c chuyn mn cn thit thc hin mt s hot ng c th, nh vic to lp, x l v ghi chp cc giao dch, hoc khng c ngun lc (v d mt
h thng cng ngh thng tin).
A25. Khi t chc cung cp dch v duy tr mt s thnh phn trng yu ca ti liu, s k ton ca n v s dng dch v, kim ton vin ca n v s dng dch v cn c tip
cn trc tip cc ti liu, s k ton ny c th thu thp y bng chng kim ton thch hp lin quan n vic vn hnh cc kim sot i vi ti liu, s k ton v/hoc
chng minh cc giao dch v s d th hin trong . Vic tip cn ny c th bao gm trc tip kim tra ti liu, s k ton ti vn phng ca t chc cung cp dch v
v/hoc kim tra ti liu, s k ton dng in t ti n v s dng dch v hoc t mt a im khc. Khi truy cp d liu dng in t, kim ton vin ca n v s dng
dch v cng c th thu thp bng chng v tnh thch hp ca cc kim sot ca t chc cung cp dch v i vi s y v ton vn ca d liu ca n v s dng dch v
m t chc cung cp dch v chu trch nhim.
A26. Khi xc nh ni dung v phm vi ca bng chng kim ton cn thu thp lin quan n cc s d phn nh ti sn c t chc cung cp dch v nm gi hoc cc giao dch
c t chc ny thc hin thay cho n v s dng dch v, kim ton vin ca n v s dng dch v c th cn nhc thc hin cc th tc sau:
(a) Kim tra s sch v ti liu do n v s dng dch v lu gi: tin cy ca ngun bng chng ny c xc nh bi ni dung v phm vi ca ti liu, s k ton v ti liu
chng minh khc do n v s dng dch v lu gi. Trong mt s trng hp, n v s dng dch v c th khng duy tr c lp cc s chi tit hoc ti liu v cc
giao dch c th do t chc cung cp dch v thc hin thay;
(b) Kim tra s sch v ti liu do t chc cung cp dch v lu gi: vic kim ton vin ca n v s dng dch v c php tip cn s sch ca t chc cung cp dch v c th
c quy nh thnh mt iu khon ca hp ng gia n v s dng dch v v t chc cung cp dch v. Kim ton vin ca n v s dng dch v cng c th huy
ng mt kim ton vin khc thay mt mnh tip cn s sch ca n v s dng dch v m t chc cung cp dch v duy tr;
(c) Thu thp xc nhn v cc s d v giao dch t t chc cung cp dch v: khi n v s dng dch v duy tr c lp cc s ghi s d v giao dch, vic xc nhn t t chc cung
cp dch v chng thc cho s liu trong s k ton ca n v s dng dch v c th cung cp bng chng kim ton ng tin cy v s tn ti ca cc giao dch v
cc ti sn lin quan. V d, khi nhiu t chc cung cp dch v c thu, nh mt t chc qun l qu u t v mt t chc qun l ti sn, v cc t chc cung cp
dch v ny duy tr cc s c lp, kim ton vin ca n v s dng dch v c th xc nhn cc s d vi cc t chc ny so snh thng tin ny vi cc s c lp
ca n v s dng dch v.
Nu n v s dng dch v khng duy tr c lp s k ton, thng tin thu thp c t vic xc nhn vi t chc cung cp dch v ch n thun xc nhn nhng ni
dung c phn nh trong s sch m t chc cung cp dch v duy tr. Do , nu xt ring th nhng xc nhn ny khng cung cp bng chng kim ton ng tin
cy. Trong trng hp ny, kim ton vin ca n v s dng dch v c th xem xt liu c tm c mt ngun bng chng c lp no khc hay khng;
(d) Thc hin cc th tc phn tch i vi s sch m n v s dng dch v duy tr, hoc i vi cc bo co nhn c t t chc cung cp dch v: tnh hu hiu ca th tc
phn tch c th khc nhau i vi tng c s dn liu v s b nh hng bi phm vi v mc chi tit ca thng tin sn c.
A27. Mt kim ton vin khc c th thc hin cc th tc quan trng thay cho kim ton vin ca n v s dng dch v. Cng vic ca kim ton vin khc c th bao gm
thc hin cc th tc theo tha thun gia n v s dng dch v vi kim ton vin ca n v v gia t chc cung cp dch v vi kim ton vin ca t chc . Cc kt
qu thu c t cc th tc do kim ton vin khc thc hin s c kim ton vin ca n v s dng dch v sot xt xc nh liu cc kt qu c cung cp y
bng chng kim ton thch hp hay khng. Ngoi ra, c th c cc quy nh ca cc c quan Nh nc c thm quyn hoc tha thun trong hp ng yu cu kim ton vin
ca t chc cung cp dch v thc hin cc th tc quan trng. Kt qu ca vic thc hin cc th tc cn thit i vi cc s d v giao dch m t chc cung cp dch v x
l c th c kim ton vin ca n v s dng dch v s dng lm bng chng cn thit h tr cho kin kim ton. Trong trng hp ny, trc khi thc hin cc th
tc, kim ton vin ca n v s dng dch v v kim ton vin ca t chc cung cp dch v cn thng nht v ti liu, h s kim ton hoc vic tip cn vi ti liu, h s
kim ton s c cung cp cho kim ton vin ca n v s dng dch v.
A28. Trong mt s trng hp nht nh, c bit khi n v s dng dch v thu dch v bn ngoi thc hin mt phn hoc ton b chc nng ti chnh ca n v, kim ton
vin ca n v s dng dch v c th gp tnh hung l phn ln bng chng kim ton tp trung t chc cung cp dch v. Kim ton vin ca n v s dng dch v hoc
mt kim ton vin khc thay mt c th cn thc hin cc th nghim c bn ti t chc cung cp dch v. Kim ton vin ca t chc cung cp dch v c th cung cp bo
co loi 2 v ngoi ra, c th thc hin cc th nghim c bn thay cho kim ton vin ca n v s dng dch v. S tham gia ca mt kim ton vin khc khng lm thay i trch
nhim ca kim ton vin ca n v s dng dch v i vi vic thu thp y bng chng kim ton thch hp nhm to c s hp l a ra kin kim ton. Do ,
kt lun liu thu thp y bng chng kim ton thch hp hay cha, v c cn thc hin cc th nghim c bn tip theo hay khng, kim ton vin ca n v s
dng dch v cn cn nhc tham gia hng dn, gim st v thc hin, hoc xem xt bng chng v vic hng dn, gim st v thc hin cc th nghim c bn do kim ton
vin khc tin hnh.
Th nghim kim sot (Tham chiu: on 16)
A29. Theo quy nh ti Chun mc kim ton quc t s 330,
[10]
trong mt s trng hp nht nh, kim ton vin ca n v s dng dch v phi thit k v thc hin cc th
nghim kim sot thu thp y bng chng kim ton thch hp v tnh hu hiu ca hot ng kim sot lin quan. Yu cu v th nghim kim sot i vi t chc
cung cp dch v c p dng trong cc trng hp:
(a) Khi nh gi ri ro c sai st trng yu, kim ton vin ca n v s dng dch v k vng rng cc kim sot ti t chc cung cp dch v c thc hin hiu qu (c ngha
l kim ton vin ca n v s dng dch v c nh da vo tnh hu hiu ca hot ng kim sot ti t chc cung cp dch v xc nh ni dung, lch trnh v
phm vi ca cc th nghim c bn); hoc
(b) Nu ch thc hin th nghim c bn, hoc kt hp th nghim c bn v th nghim kim sot ti n v s dng dch v th khng th cung cp y bng chng kim ton
thch hp cp c s dn liu.
A30. Nu khng c sn bo co loi 2, kim ton vin ca n v s dng dch v c th lin h vi t chc cung cp dch v, thng qua n v s dng dch v, yu cu kim
ton vin ca t chc cung cp dch v cung cp bo co loi 2 cha thng tin v vic kim tra tnh hu hiu ca cc hot ng kim sot c lin quan, hoc kim ton vin ca
n v s dng dch v c th huy ng mt kim ton vin khc thc hin cc th tc ti t chc cung cp dch v kim tra tnh hu hiu ca cc hot ng kim sot .
Kim ton vin ca n v s dng dch v cng c th n thc a ti t chc cung cp dch v v thc hin cc th nghim kim sot c lin quan nu c s chp thun
ca t chc ny. Vic nh gi ri ro ca kim ton vin ca n v s dng dch v da trn bng chng kim ton kt hp t cng vic ca mt kim ton vin khc v t cc
th tc do chnh kim ton vin ca n v s dng dch v thc hin.
S dng bo co loi 2 lm bng chng kim ton v tnh hu hiu ca hot ng kim sot ti t chc cung cp dch v (Tham chiu: on 17)
A31. Bo co loi 2 c th c s dng p ng nhu cu ca kim ton vin ca cc n v s dng dch v khc nhau; do , cc th nghim kim sot v kt qu th nghim
c m t trong bo co ca kim ton vin ca t chc cung cp dch v c th khng ph hp cho cc c s dn liu quan trng trong bo co ti chnh ca n v s dng
dch v. Cc th nghim kim sot lin quan v kt qu th nghim c nh gi nhm xc nh rng bo co ca kim ton vin ca t chc cung cp dch v cung cp y
bng chng kim ton thch hp v tnh hu hiu ca hot ng kim sot gip kim ton vin ca n v s dng dch v nh gi ri ro. thc hin iu ny, kim
ton vin ca n v s dng dch v c th xem xt nhng yu t sau:
(a) Khong thi gian c thc hin th nghim kim sot v khong thi gian tri qua k t khi thc hin cc th nghim kim sot;
(b) Phm vi cng vic ca kim ton vin ca t chc cung cp dch v, cc dch v v qu trnh c xem xt, cc kim sot c th nghim v cc th nghim c thc hin,
v mi lin quan gia cc kim sot c th nghim v cc kim sot ca n v s dng dch v; v
(c) Kt qu ca cc th nghim kim sot v kin ca kim ton vin ca t chc cung cp dch v v tnh hu hiu ca hot ng kim sot.
A32. i vi cc c s dn liu nht nh, nu khong thi gian c thc hin th nghim kim sot cng ngn v thi gian tri qua k t khi thc hin th nghim kim sot cng
di th th nghim cng cung cp t bng chng kim ton. Khi so snh giai on c phn nh trong bo co loi 2 vi k bo co ca n v s dng dch v, nu giai
on c phn nh trong bo co loi 2 v giai on m kim ton vin ca n v s dng dch v d nh da vo bo co l khng trng nhau th kim ton vin ca n
v s dng dch v c th kt lun rng bo co loi 2 cung cp t bng chng kim ton hn. Trong trng hp ny, bo co loi 2 phn nh mt giai on trc hoc mt giai
on sau c th cung cp bng chng kim ton b sung. Trong cc trng hp khc, kim ton vin ca n v s dng dch v c th xc nh cn phi thc hin, hoc
huy ng mt kim ton vin khc thc hin cc th nghim kim sot ti t chc cung cp dch v nhm thu thp y bng chng kim ton thch hp v tnh hu hiu ca
cc hot ng kim sot .
A33. Kim ton vin ca n v s dng dch v cng c th cn thu thp bng chng kim ton b sung v nhng thay i ng k i vi cc kim sot lin quan ti t chc cung
cp dch v ngoi giai on c phn nh trong bo co loi 2, hoc xc nh cc th tc kim ton b sung cn thc hin. Khi xc nh cc bng chng kim ton b sung
cn thu thp v cc kim sot ti t chc cung cp dch v ngoi giai on c phn nh trong bo co ca kim ton vin ca t chc cung cp dch v, cc yu t lin quan
m kim ton vin c th xem xt bao gm:
Mc nghim trng ca ri ro c sai st trng yu c nh gi cp c s dn liu;
Nhng kim sot c th c th nghim trong giai on gia k v nhng thay i ng k ca cc kim sot k t khi th nghim, gm nhng thay i trong h thng
thng tin, cc quy trnh, v nhn s;
Mc thu thp c bng chng kim ton v tnh hu hiu ca hot ng kim sot;
di khong thi gian cn li;
Mc m kim ton vin d nh gim bt cc th nghim c bn da trn s tin tng vo cc kim sot; v
Tnh hu hiu ca mi trng kim sot v vic gim st cc kim sot ti n v s dng dch v.
A34. Bng chng kim ton b sung c th c thu thp bng cch nh m rng cc th nghim kim sot cho giai on cn li hoc kim tra vic gim st cc kim sot ca n
v s dng dch v.
A35. Nu giai on th nghim ca kim ton vin ca t chc cung cp dch v hon ton nm ngoi k bo co ca n v s dng dch v, kim ton vin ca n v s dng
dch v khng th da vo cc th nghim kt lun rng cc kim sot ca n v s dng dch v c thc hin mt cch hu hiu v vic th nghim khng cung cp
bng chng v tnh hu hiu ca hot ng kim sot trong k kim ton hin ti, tr khi cc th tc khc c thc hin.
A36. Trong mt s trng hp, dch v do t chc cung cp dch v cung cp c th c thit k vi gi nh rng mt s kim sot nht nh s c n v s dng dch v thc
hin. V d, dch v c th c thit k vi gi nh rng n v s dng dch v s c kim sot i vi vic ph duyt cc giao dch trc khi gi giao dch n t chc cung
cp dch v x l. Trong trng hp ny, bn m t cc kim sot ca t chc cung cp dch v c th bao gm m t v cc kim sot b sung ca n v s dng dch v.
Kim ton vin ca n v s dng dch v cn xem xt liu cc kim sot b sung ca n v s dng dch v c ph hp vi dch v c cung cp hay khng.
A37. Nu kim ton vin ca n v s dng dch v cho rng bo co ca kim ton vin ca t chc cung cp dch v c th khng cung cp y bng chng kim ton thch
hp, v d, nu bo co ca kim ton vin ca t chc cung cp dch v khng m t cc th nghim kim sot v kt qu th nghim, kim ton vin ca n v s dng dch
v c th tm hiu thm v cc th tc v kt lun ca kim ton vin ca t chc cung cp dch v, bng cch lin h vi t chc cung cp dch v, thng qua n v s dng
dch v, yu cu tho lun vi kim ton vin ca t chc cung cp dch v v phm vi v kt qu cng vic ca kim ton vin ca t chc s dng dch v. Ngoi ra, nu
cn thit, kim ton vin ca n v s dng dch v c th lin h vi t chc cung cp dch v, thng qua n v s dng dch v, yu cu kim ton vin ca t chc cung
cp dch v thc hin cc th tc ti t chc cung cp dch v. Hoc kim ton vin ca n v s dng dch v c th thc hin hoc yu cu mt kim ton vin khc thc
hin cc th tc ny.
A38. Bo co loi 2 ca kim ton vin ca t chc cung cp dch v cho bit kt qu ca cc th nghim, bao gm cc ngoi l v thng tin khc c th nh hng n kt lun ca
kim ton vin ca n v s dng dch v. Cc ngoi l m kim ton vin ca t chc cung cp dch v nu ra hoc kin kim ton khng phi l kin chp nhn ton
phn trong bo co loi 2 khng c ngha l bo co khng c ch cho vic nh gi ri ro c sai st trng yu khi kim ton bo co ti chnh ca n v s dng dch v.
Hn na, cc ngoi l v vn dn n kin kim ton khng phi l kin chp nhn ton phn trong bo co loi 2 ca kim ton vin ca t chc cung cp dch v s
c xem xt khi kim ton vin ca n v s dng dch v nh gi cc th nghim kim sot do kim ton vin ca t chc cung cp dch v thc hin. Khi xem xt cc
ngoi l v vn dn n kin kim ton khng phi l kin chp nhn ton phn, kim ton vin ca n v s dng dch v c th tho lun nhng vn ny vi kim
ton vin ca t chc cung cp dch v. Vic trao i ph thuc vo vic n v s dng dch v lin h vi t chc cung cp dch v v c s ng ca t chc cung cp
dch v.
Trao i v nhng khim khuyt trong kim sot ni b c pht hin trong qu trnh kim ton
A39. Kim ton vin ca n v s dng dch v phi trao i mt cch kp thi bng vn bn vi Ban Gim c v Ban qun tr n v v nhng khim khuyt nghim trng c
pht hin trong qu trnh kim ton.
[11]
Kim ton vin ca n v s dng dch v cng phi trao i kp thi vi cp qun l ph hp ca n v v nhng khim khuyt
khc trong kim sot ni b c pht hin trong qu trnh kim ton, m theo xt on chuyn mn ca kim ton vin l nghim trng v cn s lu ca cp qun l ph
hp.
[12]
Nhng vn m kim ton vin ca n v s dng dch v c th pht hin trong qu trnh kim ton v c th trao i vi Ban gim c v Ban qun tr ca n
v, bao gm:
Vic gim st cc kim sot no c th do n v s dng dch v thc hin, k c cc kim sot c pht hin khi xem xt bo co loi 1 hoc bo co loi 2;
Trng hp m cc kim sot b sung ca n v s dng dch v c m t trong bo co loi 1 hoc bo co loi 2 nhng khng c thc hin ti n v;
Cc kim sot c th cn phi c ti t chc cung cp dch v nhng cha c thc hin hoc cha c nu c th trong bo co loi 2.
Bo co loi 1 v bo co loi 2 khng bao gm cc dch v ca mt t chc thu ph (Tham chiu: on 18)
A40. Nu t chc cung cp dch v s dng t chc thu ph th bo co ca kim ton vin ca t chc cung cp dch v c th bao gm hoc khng bao gm cc mc tiu kim
sot v cc kim sot c lin quan ca t chc thu ph trong phn m t h thng ca t chc cung cp dch v v trong phm vi hp ng kim ton ca t chc cung cp
dch v. Hai phng php bo co ny c gi l phng php kt hp v phng php loi tr. Nu bo co loi 1 hoc bo co loi 2 khng phn nh cc kim sot ti t
chc thu ph m cc dch v do t chc thu ph cung cp li lin quan n vic kim ton bo co ti chnh ca n v s dng dch v, kim ton vin ca n v s dng
dch v cn phi p dng cc yu cu ca Chun mc ny i vi t chc thu ph. Ni dung v phm vi cng vic c kim ton vin ca n v s dng dch v thc hin
lin quan n cc dch v do t chc thu ph cung cp ty thuc vo bn cht v tm quan trng ca nhng dch v ny i vi n v s dng dch v v mi lin h ca cc
dch v ny vi cuc kim ton. Vic p dng quy nh ti on 9 Chun mc ny gip kim ton vin ca n v s dng dch v xc nh nh hng ca t chc thu ph v
ni dung, phm vi cng vic cn thc hin.
Hnh vi gian ln, khng tun th php lut v cc quy nh, v cc sai st cha c iu chnh lin quan n cc hot ng ti t chc cung cp dch v (Tham chiu: on
19)
A41. Theo cc iu khon ca hp ng vi n v s dng dch v, t chc cung cp dch v c th phi thng bo cho cc n v s dng dch v b nh hng v bt k hnh vi
gian ln, khng tun th php lut v cc quy nh, hoc cc sai st cha c iu chnh ca Ban Gim c hoc nhn vin ca t chc cung cp dch v. Theo quy nh ti
on 19, kim ton vin ca n v s dng dch v phi phng vn Ban Gim c n v s dng dch v v vic liu t chc cung cp dch v bo co cc vn ny hay
cha v nh gi liu cc vn m t chc cung cp dch v bo co c nh hng n ni dung, lch trnh v phm vi cc th tc kim ton tip theo hay khng. Trong mt
s trng hp nht nh, kim ton vin ca n v s dng dch v c th yu cu cung cp thm thng tin thc hin vic nh gi ny, v c th yu cu n v s dng
dch v lin h vi t chc cung cp dch v thu thp thng tin cn thit.
Bo co kim ton ca n v s dng dch v (Tham chiu: on 20)
A42. Phm vi kim ton s b gii hn khi kim ton vin ca n v s dng dch v khng th thu thp y bng chng kim ton thch hp v cc dch v c cung cp c
lin quan n vic kim ton bo co ti chnh ca n v s dng dch v. Trng hp ny c th xy ra khi:
Kim ton vin ca n v s dng dch v khng th hiu y v cc dch v c cung cp, v khng c c s xc nh v nh gi cc ri ro c sai st trng yu;
Khi nh gi ri ro, kim ton vin ca n v s dng dch v k vng rng cc kim sot ti t chc cung cp dch v hot ng hu hiu nhng li khng th thu thp c y
bng chng kim ton thch hp v tnh hu hiu ca cc hot ng kim sot ; hoc
Bng chng kim ton y v thch hp ch thu thp c t s sch, ti liu do t chc cung cp dch v lu gi nhng kim ton vin ca n v s dng dch v khng th
tip cn trc tip cc s sch, ti liu .
Vic kim ton vin ca n v s dng dch v a ra kin kim ton ngoi tr hay t chi a ra kin ty thuc vo kt lun ca kim ton vin v vic cc nh hng c
th c i vi bo co ti chnh l mang tnh cht trng yu hay lan ta.
S dng cng vic ca kim ton vin ca t chc cung cp dch v (Tham chiu: on 21-22)
A43. Trong mt s trng hp, php lut v cc quy nh c th yu cu phi dn chng cng vic ca kim ton vin ca t chc cung cp dch v trong bo co ca kim ton
vin ca n v s dng dch v, v d nhm minh bch ha thng tin trong lnh vc cng. Khi , kim ton vin ca n v s dng dch v c th cn c s ng trc
ca kim ton vin ca t chc cung cp dch v.
A44. Vic n v s dng dch v thu ngoi khng lm thay i trch nhim ca kim ton vin ca n v s dng dch v theo quy nh ca cc chun mc kim ton quc t, l
phi thu thp y bng chng kim ton thch hp nhm m bo c s hp l a ra kin kim ton. Do , kim ton vin ca n v s dng dch v khng c
dn chng bo co ca kim ton vin ca t chc cung cp dch v nh mt phn c s cho kin kim ton ca mnh v bo co ti chnh ca n v s dng dch v. Tuy
nhin, khi kim ton vin ca n v s dng dch v a ra kin kim ton khng phi l kin chp nhn ton phn do bo co ca kim ton vin ca t chc cung cp
dch v cng a ra kin kim ton dng , kim ton vin ca n v s dng dch v c th dn chng bo co ca kim ton vin ca t chc cung cp dch v nu vic
gip gii thch nguyn nhn a ra kin kim ton khng phi l kin chp nhn ton phn. Trong trng hp , kim ton vin ca n v s dng dch v c th cn
c s ng trc ca kim ton vin ca t chc cung cp dch v.
[1]
[2]
ISA 330, Bin php x l ca kim ton vin i vi ri ro c sai st trng yu nh gi.
[3]
ISA 315, on 11.
[4]
ISA 315, on 12.
[5]
ISA 705, on 6.
[6]
ISA 200, on 4 v A2-A3.
[7]
ISA 315, on 30.
[8]
ISAE 3402, Bo co m bo v cc kim sot ti t chc cung cp dch v.
[9]
ISA 600, on 2 v on 19.
[10]
ISA 330, on 8.
[11]
ISA 265, on 9-10.
[12]
ISA 265, on 10.
NH GI CC SAI ST PHT HIN TRONG QU TRNH KIM TON
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Ngy hiu lc............................................................................................................... 2
Mc tiu ................................................................................................................... 3
Gii thch thut ng................................................................................................... 4
Yu cu
Tng hp cc sai st c pht hin......................................................................... 5
Xem xt cc sai st pht hin trong qu trnh kim ton................................................... 6-7
Trao i thng tin v iu chnh sai st........................................................................... 8-9
nh gi nh hng ca cc sai st cha c iu chnh.............................................. 10-13
Gii trnh bng vn bn.................................................................................................. 14
Ti liu, h s kim ton................................................................................................ 15
Hng dn p dng
Hng dn xc nh sai st........................................................................................... A1
Tng hp cc sai st c pht hin......................................................................... A2-A3
Xem xt cc sai st pht hin trong qu trnh kim ton................................................... A4-A6
Trao i thng tin v iu chnh sai st........................................................................... A7-A10
nh gi nh hng ca cc sai st cha c iu chnh.............................................. A11-A23
Gii trnh bng vn bn.................................................................................................. A24
Ti liu, h s kim ton................................................................................................ A25
Chun mc kim ton quc t s 450, nh gi cc sai st pht hin trong qu trnh kim ton cn c c cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca
kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic nh gi nh hng ca cc sai st c pht hin trong qu trnh kim ton,
bao gm c cc sai st khng c iu chnh (nu c) i vi bo co ti chnh. Chun mc kim ton quc t s 700 quy nh, khi hnh thnh kin kim ton v bo co ti
chnh, kim ton vin c trch nhim phi kt lun xem c t c s m bo hp l rng liu bo co ti chnh, xt trn phng din tng th, c cn cha ng sai st trng
yu hay khng. Kt lun ca kim ton vin theo quy nh ti Chun mc kim ton quc t s 700 c xem xt n nh gi ca kim ton vin v cc sai st cha c iu
chnh (nu c) i vi bo co ti chnh, ph hp vi Chun mc ny.
[1]
[2]
quy nh trch nhim ca kim ton vin trong vic p dng
khi nim mc trng yu mt cch ph hp trong qu trnh lp k hoch v thc hin kim ton bo co ti chnh.
Ngy hiu lc
Mc tiu
3. Mc tiu ca kim ton vin l nh gi:
(a) nh hng ca cc sai st c pht hin i vi cuc kim ton; v
(b) nh hng ca cc sai st cha c iu chnh (nu c) i vi bo co ti chnh.
Gii thch thut ng
(a) Sai st: L s khc bit gia gi tr, cch phn loi, trnh by hoc thuyt minh mt khon mc trn bo co ti chnh vi gi tr, cch phn loi, trnh by hoc thuyt
minh ca khon mc theo khun kh v lp v trnh by bo co ti chnh c p dng. Sai st c th pht sinh do nhm ln hoc gian ln (Tham chiu: on A1).
Khi kim ton vin a ra kin v vic liu bo co ti chnh c c trnh by hp l, trn cc kha cnh trng yu, hay c phn nh trung thc v hp l hay khng, sai
st c th bao gm nhng iu chnh v gi tr, cch phn loi, trnh by hoc thuyt minh m theo xt on ca kim ton vin l cn thit bo co ti chnh c trnh
by hp l, trn cc kha cnh trng yu hoc phn nh trung thc v hp l.
(b) Sai st cha c iu chnh: L cc sai st m kim ton vin pht hin v tng hp li trong qu trnh kim ton nhng cha c iu chnh.
Yu cu
Tng hp cc sai st c pht hin
5. Kim ton vin phi tng hp tt c cc sai st c pht hin trong qu trnh kim ton, tr nhng sai st khng ng k (Tham chiu: on A2- A3).
Xem xt cc sai st pht hin trong qu trnh kim ton
6. Kim ton vin phi xc nh s cn thit ca vic sa i chin lc kim ton tng th v k hoch kim ton nu:
(a) Bn cht ca cc sai st c pht hin v tnh hung pht sinh cc sai st cho thy c th tn ti cc sai st khc m khi tng hp li c th l trng yu (Tham
chiu: on A4); hoc
(b) Tng hp cc sai st c pht hin trong qu trnh kim ton gn t ti mc trng yu theo quy nh ca Chun mc kim ton quc t s 320 (Tham chiu: on
A5).
7. Nu theo yu cu ca kim ton vin, Ban Gim c n v c kim ton thc hin kim tra li mt nhm giao dch, s d ti khon hoc thuyt minh v iu chnh
cc sai st c pht hin th kim ton vin cn thc hin cc th tc kim ton b sung xc nh liu c cn sai st khc hay khng (Tham chiu: on A6).
Trao i thng tin v iu chnh sai st
8. Kim ton vin phi trao i kp thi v tt c cc sai st pht hin trong qu trnh kim ton vi cp qun l ph hp trong n v c kim ton tr khi php lut v cc quy
nh khng cho php.
[3]
Kim ton vin phi yu cu Ban Gim c n v c kim ton iu chnh cc sai st trao i (Tham chiu: on A7-A9).
9. Nu Ban Gim c t chi iu chnh mt s hoc tt c cc sai st do kim ton vin yu cu, kim ton vin phi tm hiu nguyn nhn ca vic t chi ny v xem xt
nhng hiu bit khi nh gi liu bo co ti chnh, xt trn phng din tng th, c cn sai st trng yu hay khng (Tham chiu: on A10).
nh gi nh hng ca cc sai st cha c iu chnh
10. Trc khi nh gi nh hng ca cc sai st cha c iu chnh, kim ton vin phi nh gi li mc trng yu theo Chun mc kim ton quc t s 320 xc nh liu
mc trng yu c ph hp vi tnh hnh ti chnh thc t ca n v c kim ton hay khng (Tham chiu: on A11-A12).
11. Kim ton vin phi xc nh liu cc sai st cha c iu chnh c trng yu hay khng khi xt ring l hoc tng hp li bng cch xem xt:
(a) Quy m v bn cht ca cc sai st trong mi quan h vi tng nhm giao dch, s d ti khon hoc thuyt minh v mi quan h vi tng th bo co ti chnh cng nh
cc tnh hung c th pht sinh sai st (Tham chiu: on A13-A17, A19-A20); v
(b) nh hng ca cc sai st cha c iu chnh ca k trc i vi cc nhm giao dch, s d ti khon hoc thuyt minh lin quan v i vi tng th bo co ti
chnh (Tham chiu: on A18).
Trao i vi Ban qun tr n v c kim ton
12. Kim ton vin phi trao i vi Ban qun tr n v c kim ton v nhng sai st cha c iu chnh v nh hng ca cc sai st ny khi xt ring l hoc tng hp li
i vi kin kim ton, tr khi php lut v cc quy nh khng cho php.
[4]
Khi trao i, kim ton vin phi xc nh ring tng sai st trng yu cha c iu chnh v
phi yu cu iu chnh cc sai st ny (Tham chiu: on A21-A23).
13. Kim ton vin cn trao i vi Ban qun tr n v c kim ton v nh hng ca cc sai st cha c iu chnh ca cc k trc i vicc nhm giao dch, s d ti
khon hoc thuyt minh lin quan v i vi tng th bo co ti chnh k ny.
Gii trnh bng vn bn
14. Kim ton vin phi yu cu Ban Gim c v/hoc Ban qun tr n v c kim ton gii trnh bng vn bn v vic Ban Gim c v/hoc Ban qun tr cho rng cc sai st
cha c iu chnh, khi xt ring l v tng hp li l khng trng yu i vi tng th bo co ti chnh. Bng tng hp cc sai st cha c iu chnh phi c trnh by
hoc nh km trong vn bn gii trnh(Tham chiu: on A24).
Ti liu, h s kim ton
15. Kim ton vin phi th hin trong h s kim ton cc vn sau (Tham chiu: on A25):
[5]
(a) Mc gi tr c th m cc sai st di mc ny c coi l sai st khng ng k (xem on 05 Chun mc ny);
(b) Tng hp tt c cc sai st pht hin trong qu trnh kim ton v liu nhng sai st c iu chnh hay cha (xem on 5, 8 v 12 Chun mc ny);
(c) Kt lun ca kim ton vin v vic cc sai st khng c iu chnh khi xt ring l hoc tng th c trng yu hay khng v c s cho kt lun (xem on 11
Chun mc ny).
***
Hng dn p dng
Hng dn xc nh sai st (Tham chiu: on 4(a))
A1. Sai st c th pht sinh t:
(a) Vic thu thp hoc x l d liu lp bo co ti chnh khng chnh xc;
(b) B st s liu hoc thuyt minh;
(c) c tnh k ton khng ng pht sinh do b st hoc hiu sai; v
(d) Xt on ca Ban Gim c lin quan n cc c tnh k ton m kim ton vin cho l khng hp l hoc vic la chn v p dng cc chnh sch k ton m kim
ton vin cho l khng ph hp.
V d v cc sai st do gian ln c trnh by ti Chun mc kim ton quc t s 240.
[6]
Tng hp cc sai st c pht hin (Tham chiu: on 5)
A2. Kim ton vin cn ch ra mc gi tr c th m sai st di mc c coi l sai st khng ng k v khng cn tng hp li v kim ton vin cho rng tng hp cc sai
st khng nh hng trng yu n bo co ti chnh. Khng ng k khng phi l cch gi khc ca thut ng khng trng yu. Cc vn c coi l khng ng
k c s khc bit hon ton v mc nh hng ( ln) so vi tnh trng yu quy nh ti Chun mc kim ton quc t s 320 v nhng vn khng gy ra hu qu
ng k d xt ring l hoc tng hp li, d nh gi v quy m, bn cht hoc trong cc tnh hung c th. Khi c bt k s khng chc chn no v tnh khng ng k
ca mt vn th vn khng cn c coi l khng ng k.
A3. h tr kim ton vin nh gi nh hng ca cc sai st trong qu trnh kim ton v trao i cc sai st vi Ban Gim c v Ban qun tr, kim ton vin cn phi phn
bit r cc sai st thc t, sai st xt on v sai st suy rng:
Sai st thc t l cc sai st xy ra v c xc nh mt cch chc chn;
Sai st xt on l cc chnh lch pht sinh t vic xt on ca Ban Gim c lin quan n cc c tnh k ton m kim ton vin cho l khng hp l, vic la chn
hoc p dng cc chnh sch k ton m kim ton vin cho rng khng ph hp;
Sai st suy rng l nhng c tnh ph hp nht ca kim ton vin v cc sai st trong tng th, lin quan n vic suy rng cc sai st pht hin trong mu kim ton cho
ton b tng th. Hng dn v vic xc nh v nh gi cc sai st suy rng c trnh by trong Chun mc kim ton quc t s 530.
[7]
Xem xt cc sai st pht hin trong qu trnh kim ton (Tham chiu: on 6-7)
A4. Trn thc t, sai st khng xy ra mt cch ring l m mt sai st xy ra thng dn n cc sai st khc, v d khi kim ton vin pht hin mt sai st pht sinh t
s yu km ca kim sot ni b hoc t cc c tnh k ton, cc phng php nh gi khng ph hp c n v p dng rng ri.
A5. Nu tng hp cc sai st pht hin trong qu trnh kim ton gn t mc trng yu theo quy nh ca Chun mc kim ton quc t s 320, c ri ro cao hn mc
chp nhn c do nh hng ca cc sai st khng c pht hin, khi cng gp vo vi nhng sai st pht hin v c tng hp trong qu trnh kim ton, c th vt
mc trng yu. Nhng sai st khng c pht hin c th tn ti do ri ro ly mu v ri ro ngoi ly mu.
[8]
A6. Kim ton vin c th yu cu Ban Gim c n v c kim ton kim tra cc nhm giao dch, s d ti khon hoc thuyt minh hiu r nguyn nhn ca cc sai
st m kim ton vin pht hin c v thc hin cc th tc xc nh gi tr ca cc sai st thc t trong cc nhm giao dch, s d ti khon hoc thuyt minh v thc
hin cc iu chnh cn thit i vi bo co ti chnh. V d yu cu nh vy c kim ton vin thc hin trn c s suy rng cc sai st pht hin trong mu kim ton
c chn ra t tng th.
Trao i v iu chnh cc sai st (Tham chiu: on 8-9)
A7. Vic trao i kp thi v cc sai st vi cc cp qun l ph hp l quan trng v vic ny s gip cho Ban Gim c n v c kim ton nh gi c tn ti cc sai
st hay khng v thng bo cho kim ton vin nu Ban Gim c khng ng vi cc pht hin , ng thi thc hin cc bin php cn thit. Cp qun l ph hp thng
thng l ngi chu trch nhim v c thm quyn nh gi cc sai st v thc hin cc bin php cn thit.
A8. Php lut v cc quy nh c th hn ch vic kim ton vin trao i mt s sai st vi Ban Gim c hoc nhng ngi khc trong n v c kim ton. V d
php lut v cc quy nh c th cm kim ton vin trao i hoc thc hin cc bin php khc gy nh hng n cuc iu tra ca cc c quan chc nng v hnh vi vi
phm php lut hoc nghi ng vi phm php lut. Trong mt s trng hp, nu mu thun gia ngha v bo mt v ngha v trao i thng tin ca kim ton vin c th
phc tp th kim ton vin cn tham kho kin ca cc chuyn gia t vn php lut.
A9. Vic iu chnh tt c cc sai st bao gm c cc sai st c kim ton vin trao i gip Ban Gim c duy tr h thng s k ton v cc ghi chp c chnh xc
v gim thiu ri ro xy ra sai st trng yu trong cc bo co ti chnh tng lai do nh hng ca cc sai st khng trng yu khng c iu chnh ca cc k trc.
A10. Chun mc kim ton quc t s 700 quy nh kim ton vin nh gi bo co ti chnh c c lp, trn cc kha cnh trng yu, ph hp vi khun kh v lp v
trnh by bo co ti chnh c p dng hay khng. Vic nh gi ny bao gm xem xt kha cnh nh tnh trong cng vic k ton ca n v, k c cc du hiu v s thin
lch trong cc xt on ca Ban Gim c,
[9]
m c th nh hng bi hiu bit ca kim ton vin v l do m Ban Gim c khng thc hin iu chnh sai st.
nh gi nh hng ca cc sai st khng c iu chnh (Tham chiu: on 10-11)
A11. Vic kim ton vin xc nh mc trng yu theo Chun mc kim ton quc t s 320 thng da trn c tnh v kt qu kinh doanh ca n v c kim ton do
kt qu thc t thng cha c. Do trc khi nh gi nh hng ca cc sai st cha c iu chnh, kim ton vin cn iu chnh li mc trng yu theo Chun mc
kim ton quc t s 320 da trn kt qu kinh doanh thc t.
A12. Chun mc kim ton quc t s 320 quy nh trong qu trnh kim ton, mc trng yu i vi tng th bo co ti chnh (v mc hoc cc mc trng yu i vi cc nhm
giao dch, s d ti khon hay thuyt minh, nu c) c iu chnh li khi kim ton vin thu thp c thng tin cn thit dn n cn phi iu chnh li mc trng yu
xc nh trc .
[10]
Do , kim ton vin cn iu chnh li mc trng yu trc khi nh gi nh hng ca cc sai st cha c iu chnh. Trong trng hp phi xc
nh li mc trng yu theo quy nh ca Chun mc kim ton quc t s 320 (xem on 10 Chun mc ny) v mc trng yu xc nh li thp hn so vi mc trng yu
trc , kim ton vin cn xem xt li mc trng yu thc hin v s ph hp v ni dung, lch trnh, phm vi cc th tc kim ton tip theo nhm thu thp y bng
chng kim ton thch hp lm c s cho kin kim ton.
A13. nh hng ca tng sai st ring l i vi vi cc nhm giao dch, s d ti khon hoc thuyt minh lin quan cn c nh gi v xem xt liu mc trng yu p
dng cho cc nhm giao dch, s d ti khon hoc thuyt minh c b vt qu hay khng.
A14. Nu mt sai st ring l c nh gi l trng yu th khng c b tr vi cc sai st khc. V d nu doanh thu b phn nh cao hn doanh thu thc t v sai st
ny vt qu mc trng yu th bo co ti chnh b coi l c sai st trng yu ngay c khi nh hng ca sai st ca khon mc doanh thu c b tr bi sai st do ghi tng
chi ph tng ng v khng lm sai st v li nhun. Vic b tr cc sai st trong cng mt ti khon hoc loi giao dch c th l hp l, tuy nhin cn phi xem xt ri ro v
cc sai st khng c pht hin trc khi kt lun rng vic b tr cc sai st khng trng yu c ph hp hay khng.
[11]
A15. xc nh sai st do phn loi cc ch tiu trn bo co ti chnh c trng yu hay khng kim ton vin cn nh gi cc yu t nh tnh, v d nh hng ca sai st v
phn loi i vi kh nc n hoc cc iu khon hp ng khc, nh hng i vi cc ti khon ring l hoc nhm ti khon hoc nh hng i vi cc h s c bn.
Trong mt s trng hp, kim ton vin c th kt lun rng sai st do phn loi l khng trng yu i vi ton b bo co ti chnh, mc d sai st c th vt qu mc
trng yu p dng nh gi cc sai st khc. V d vic phn loi sai gia cc khon mc trn Bng cn i k ton c th khng c nh gi l trng yu i vi tng th
bo co ti chnh khi sai st do phn loi c nh gi l nh hn so vi tng th cc khon mc trn Bng cn i k ton v sai st khng nh hng n Bo co kt
qu hot ng kinh doanh hoc cc h s c bn khc.
A16. Trong mt s trng hp, cc sai st, khi xt ring l hoc tng hp li, vn c coi l trng yu mc d gi tr ca cc sai st ny c th thp hn mc trng yu p
dng cho tng th bo co ti chnh, bao gm mc m sai st:
nh hng n vic tun th php lut;
nh hng n vic tun th kh c n hoc cc yu cu khc ca hp ng;
Lin quan n vic la chn hoc p dng khng chnh xc chnh sch k ton mc d n nh hng khng trng yu n bo co ti chnh ca k hin ti nhng c th
nh hng trng yu n bo co ti chnh trong tng lai;
Che giu nhng thay i v thu nhp hoc cc xu hng khc, c bit trong iu kin kinh t chung hoc ca ngnh;
nh hng n cc h s, t sut phn nh tnh hnh ti chnh, kt qu kinh doanh v lu chuyn tin t ca doanh nghip;
nh hng n thng tin b phn c trnh by trong bo co ti chnh (v d, nh hng trng yu ti mt b phn kinh doanh vn c xem l c nh hng quan
trng n kt qu kinh doanh hoc li nhun ca doanh nghip);
nh hng lm tng thu nhp ca Ban Gim c doanh nghip, v d gip t cc yu cu lin quan n thng v cc phc li khc cho Ban Gim c;
ng k lin quan n hiu bit ca kim ton vin v thng tin c chuyn ti ti ngi s dng bo co ti chnh cc k trc, v d, lin quan n vic d on thu
nhp;
nh hng n cc khon mc bn lin quan n nhng i tng nht nh (v d liu c cc i tng bn ngoi n v tham gia cc giao dch c lin quan n cc
thnh vin Ban Gim c ca n v hay khng);
Trnh by thiu cc thng tin mc d khng phi yu cu bt buc theo quy nh trong khun kh v lp v trnh by bo co ti chnh nhng theo nh gi ca kim ton
vin cc thng tin ny l quan trng gip ngi s dng bo co ti chnh hiu bit v tnh hnh ti chnh, kt qu kinh doanh hoc lu chuyn tin t ca doanh nghip;
hoc
nh hng n cc thng tin khc trnh by trong ti liu c bo co ti chnh c kim ton (v d cc thng tin trong phn nh gi hot ng kinh doanh trong bo
co thng nin ca cng ty c phn nim yt) c th nh hng n quyt nh ca ngi s dng bo co ti chnh. Chun mc kim ton quc t s 720
[12]
quy nh
trch nhim ca kim ton vin trong vic xem xt cc thng tin khc trong ti liu c bo co ti chnh c kim ton m kim ton vin khng c ngha v phi bo
co.
Nhng tnh hung nu trn ch l nhng v d, n khng phi l bng lit k tt c cc sai st cho mt cuc kim ton. ng thi, s tn ti ca bt k tnh hung no trong s
cc tnh hung nu cng khng nht thit a n kt lun sai st l trng yu.
[13]
yu cu kim ton vin cn xem xt nh hng ca mt sai st do hoc c th do gian ln n cc kha cnh khc ca cuc kim ton
ngay c trong trng hp mc sai st ny l khng trng yu i vi bo co ti chnh.
A18. Tng hp cc sai st khng trng yu v khng c iu chnh nm trc c th nh hng trng yu n bo co ti chnh nm hin ti. Kim ton vin c th c cc cch
tip cn khc nhau nh gi nh hng ca cc sai st cha c iu chnh trong nm trc i vi bo co ti chnh k hin ti. Tuy nhin, vic kim ton vin p dng
cng mt phng php nh gi sai st pht hin s to c s nht qun qua cc nm i vi mt khch hng.
A19. i vi cc n v trong lnh vc cng, vic nh gi sai st c trng yu hay khng cn b nh hng bi trch nhim ca kim ton vin (do php lut v cc quy nh c
lin quan yu cu) trong vic thng bo cc vn c bit vi c quan Nh nc c thm quyn, v d sai st do gian ln.
A20. Ngoi ra, cn c cc vn c th nh hng n vic nh gi ca kim ton vin v mc trng yu ca cc sai st, nh li ch cng chng, trch nhim, tnh lim khit
v s gim st c hiu qu ca c quan l, c bit l cc sai st lin quan n vic tun th php lut v cc quy nh.
Trao i vi Ban quan tr n v c kim ton (Tham chiu: on 12)
A21. Nu kim ton vin trao i v cc sai st cha c iu chnh vi cc thnh vin Ban Gim c ng thi l thnh vin Ban qun tr, th kim ton vin khng cn phi
trao i li vi chnh nhng c nhn trn cng v l thnh vin Ban qun tr. Tuy nhin, kim ton vin cn chc chn rng cc ni dung trao i vi Ban Gim c
c thng bo y ti cc thnh vin Ban qun tr n v.
[14]
A22. Nu c nhiu cc sai st ring l khng trng yu, kim ton vin cn thng bo vi Ban qun tr s lng cc sai st v tng hp nh hng ca nhng sai st cha c iu
chnh, thay v thng bo chi tit tng sai st ring l.
A23. Theo Chun mc kim ton quc t s 260, kim ton vin phi trao i vi Ban qun tr n v c kim ton v nhng ni dung m kim ton vin yu cu gii trnh bng
vn bn (xem on 14 Chun mc ny).
[15]
Kim ton vin cn tho lun vi Ban qun tr v nguyn nhn v nh hng ca vic khng iu chnh cc sai st c cn nhc n
quy m, ni dung ca cc sai st trong tng iu kin c th v nhng nh hng c th c ca cc sai st ny n bo co ti chnh trong tng lai ca n v.
A24. Quy nh v lp v trnh by bo co ti chnh yu cu Ban Gim c v/hoc Ban qun tr phi iu chnh bo co ti chnh khi c cc sai st trng yu, do kim ton vin
phi yu cu Ban Gim c v/hoc Ban qun tr lp bn gii trnh v cc sai st cha c iu chnh. Trong mt s trng hp, Ban Gim c v/hoc Ban qun tr c th
khng ng vi kim ton vin v cc sai st c pht hin trong qu trnh kim ton. Trng hp ny, h c th a ra kin trong bn gii trnh v vn ny, v d
Chng ti khng ng rng cc khon mc....v.......l sai st v .(m t l do). Vic thu thp bn gii trnh ca Ban Gim c v Ban qun tr khng lm gim trch
nhim ca kim ton vin trong vic a ra kt lun v nh hng ca cc sai st cha c iu chnh.
A25. Kim ton vin cn lu tr trong h s kim ton nhng ti liu v cc sai st cha c iu chnh, gm:
(a) nh gi nh hng tng th ca cc sai st cha c iu chnh;
(b) nh gi cc sai st khng c iu chnh ny c vt mc trng yu c xc nh cho cc nhm giao dch, s d ti khon hoc thuyt minh hay khng; v
(c) nh gi nh hng ca cc sai st cha c iu chnh i vi cc ch s quan trng, xu hng, tnh tun th php lut hoc cc quy nh c lin quan v cc yu cu
ca hp ng (v d kh c n).
[1]
ISA 700, on 10-11.
[2]
[3]
ISA 260, on 7.
[4]
Nh ch thch 3.
[5]
ISA 230, on 8-11, v on A6.
[6]
ISA 240, on A1-A6.
[7]
ISA 530, Ly mu kim ton, on 14-15.
[8]
ISA 530, on 5(c)-(d).
[9]
ISA 700, on 12.
[10]
ISA 320, on 12.
[11]
Vic pht hin mt s cc sai st khng trng yu trong cng mt s d ti khon hay cng mt nhm giao dch c th dn n yu cu kim ton vin phi nh gi li ri ro c sai st trng yu
i vi s d ti khon hoc nhm giao dch .
[12]
ISA 720, Trch nhim ca kim ton vin lin quan n cc thng tin cc trong ti liu c bo co ti chnh c kim ton.
[13]
ISA 240, on 35.
[14]
ISA 260, on 13.
[15]
ISA 260, on 16(c)(i).
BNG CHNG KIM TON
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-2
Ngy hiu lc............................................................................................................... 3
Mc tiu ................................................................................................................... 4
Gii thch thut ng................................................................................................... 5
Yu cu
Bng chng kim ton y v thch hp.................................................................... 6
Thng tin c s dng lm bng chng kim ton......................................................... 7-9
La chn phn t kim tra thu thp bng chng kim ton.......................................... 10
Tnh khng nht qun, hoc nhng hoi nghi v tin cy ca bng chng kim ton........ 11
Bng chng kim ton y v thch hp.................................................................... A4-A25
Thng tin c s dng lm bng chng kim ton......................................................... A26-A51
La chn phn t kim tra thu thp bng chng kim ton.......................................... A52-A56
Tnh khng nht qun, hoc nhng hoi nghi v tin cy ca bng chng kim ton........ A57
Chun mc kim ton quc t s (ISA) 500, Bng chng kim ton cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c
lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn cc yu t cu thnh bng chng kim ton trong mt cuc kim ton bo co ti chnh; quy nh v hng dn trch nhim
ca kim ton vin trong vic thit k v thc hin cc th tc kim ton nhm thu thp y bng chng kim ton thch hp a ra cc kt lun hp l lm c s cho
kin kim ton.
2. Chun mc kim ton ny c p dng cho tt c cc bng chng kim ton thu thp c trong qu trnh kim ton. Cc chun mc kim ton quc t khc quy nh v
hng dn v nhng kha cnh c th ca cuc kim ton (v d Chun mc kim ton quc t s 315
[1]
), hoc v bng chng kim ton c thu thp lin quan n mt vn
c th (v d Chun mc kim ton quc t s 570
[2]
), hoc v cc th tc c th thu thp bng chng kim ton (v d Chun mc kim ton quc t s 520
[3]
), v vic nh
gi tnh y , thch hp ca cc bng chng kim ton thu thp (v d Chun mc kim ton quc t s 200
[4]
[5]
).
Mc tiu
4. Mc tiu ca kim ton vin l thit k v thc hin cc th tc kim ton nhm thu thp y bng chng kim ton thch hp a ra cc kt lun hp l lm c s cho
kin kim ton.
Gii thch thut ng
(a) Ti liu, s k ton: L cc ghi chp ban u v cc chng t, ti liu i km nh sc, chng t chuyn khon in t; ha n; hp ng; s ci v s chi tit, chng t
ghi s hng ngy v cc iu chnh khc cho bo co ti chnh khng c phn nh trong chng t ghi s hng ngy; v cc ti liu nh bng phn b chi ph, bng tnh
ton, i chiu v thuyt minh.
(b) Tnh thch hp (ca bng chng kim ton): L tiu chun nh gi v cht lng ca cc bng chng kim ton. Bng chng kim ton phi m bo ph hp v ng
tin cy h tr cho kim ton vin a ra cc kt lun lm c s hnh thnh kin kim ton.
(c) Bng chng kim ton: L thng tin c kim ton vin s dng a ra cc kt lun lm c s hnh thnh kin kim ton. Bng chng kim ton bao gm c thng
tin cha ng trong cc ti liu, s k ton l thng tin c s cho bo co ti chnh v nhng thng tin khc.
(d) Chuyn gia ca n v c kim ton: L mt c nhn hoc mt t chc c kinh nghim chuyn mn trong mt lnh vc ring bit ngoi lnh vc k ton, kim ton, m
cng vic ca chuyn gia trong lnh vc c n v c kim ton s dng h tr n v trong vic lp v trnh by bo co ti chnh.
(e) Tnh y (ca bng chng kim ton): L tiu chun nh gi v s lng bng chng kim ton. S lng bng chng kim ton cn thu thp chu nh hng bi
nh gi ca kim ton vin i vi ri ro c sai st trng yu v cht lng ca mi bng chng kim ton.
Yu cu
Bng chng kim ton y v thch hp
6. Kim ton vin phi thit k v thc hin cc th tc kim ton ph hp vi tng hon cnh nhm thu thp y bng chng kim ton thch hp (Tham chiu: on A1-A25).
Thng tin c s dng lm bng chng kim ton
7. Khi thit k v thc hin cc th tc kim ton, kim ton vin phi xem xt tnh ph hp v tin cy ca thng tin c s dng lm bng chng kim ton (Tham chiu:
on A26-A33).
8. Nu thng tin c s dng lm bng chng kim ton c to lp nh s dng cng vic ca chuyn gia ca n v c kim ton, ty thuc vo tm quan trng ca cng
vic ca chuyn gia i vi mc ch kim ton, kim ton vin phi thc hin cc vic sau phm vi cn thit (Tham chiu: on A34-A36 Chun mc ny):
(a) nh gi nng lc chuyn mn, kh nng v tnh khch quan ca chuyn gia (Tham chiu: on A37-A43);
(b) Tm hiu v cng vic ca chuyn gia (Tham chiu: on A44-A47); v
(c) nh gi tnh thch hp ca cng vic ca chuyn gia c s dng lm bng chng kim ton cho c s dn liu c lin quan (Tham chiu: on A48).
9. Khi s dng thng tin do n v c kim ton to ra, kim ton vin phi nh gi liu thng tin c tin cy cho mc ch kim ton hay khng, bao gm (khi cn thit):
(a) Thu thp bng chng kim ton v tnh chnh xc v tnh y ca thng tin (Tham chiu: on A49-A50); v
(b) nh gi liu thng tin c chnh xc v chi tit cho mc ch kim ton hay khng (Tham chiu: on A51).
La chn phn t kim tra thu thp bng chng kim ton
10. Khi thit k cc th nghim kim sot v kim tra chi tit, kim ton vin phi xc nh phng php hiu qu la chn cc phn t kim tra nhm t c mc ch ca th
tc kim ton (Tham chiu: on A52-A56).
Tnh khng nht qun, hoc nhng hoi nghi v tin cy ca bng chng kim ton
11. Kim ton vin phi xc nh cc iu chnh hoc b sung cn thit i vi cc th tc kim ton gii quyt cc vn sau v phi xem xt nh hng (nu c) ca vn sau
y n cc kha cnh khc ca cuc kim ton (Tham chiu: on A57):
(a) Bng chng kim ton thu thp c t ngun ny khng nht qun vi bng chng thu thp c t ngun khc; hoc
(b) Kim ton vin hoi nghi v tin cy ca thng tin c s dng lm bng chng kim ton.
***
Hng dn p dng
Bng chng kim ton y v thch hp (Tham chiu: on 6)
A1. Bng chng kim ton rt cn thit gip kim ton vin a ra kin v lp bo co kim ton. Bn cht ca bng chng kim ton l mang tnh tch ly v c thu thp
ch yu t vic thc hin cc th tc kim ton trong sut cuc kim ton. Bng chng kim ton cng c th bao gm cc thng tin c c t cc ngun khc, nh t cc
cuc kim ton trc (tr khi kim ton vin cho rng nhng thay i pht sinh t khi kt thc cuc kim ton trc c th lm thng tin khng cn ph hp vi cuc kim
ton hin ti
[6]
) hoc t th tc kim sot cht lng ca doanh nghip kim ton i vi vic chp nhn v duy tr khch hng. Cc ghi chp v k ton (chng t, s k
ton) ca n v c kim ton l mt ngun bng chng kim ton quan trng, ngoi cc ngun khc t bn trong v bn ngoi n v. Thng tin c s dng lm bng
chng kim ton c th c lp s dng n cng vic ca chuyn gia ca n v c kim ton. Bng chng kim ton cn bao gm thng tin h tr, chng minh cho c s
dn liu ca Ban Gim c v c nhng thng tin tri chiu vi c s dn liu . Ngoi ra, trong mt s trng hp, s thiu thng tin c th c kim ton vin s dng
nh mt bng chng kim ton (v d khi Ban Gim c t chi gii trnh cc vn m kim ton vin yu cu).
A2. Phn ln cng vic m kim ton vin thc hin nhm hnh thnh kin kim ton l thu thp v nh gi bng chng kim ton. Ngoi th tc phng vn, cc th tc kim
ton khc thu thp bng chng kim ton gm kim tra, quan st, xc nhn, tnh ton li, thc hin li v cc th tc phn tch, thng c thc hin kt hp vi nhau.
Mc d th tc phng vn c th cung cp bng chng kim ton quan trng, k c cung cp bng chng v sai st nhng nu ch phng vn th cha cung cp bng
chng kim ton v vic khng c sai st trng yu cp c s dn liu hoc v tnh hu hiu ca cc kim sot.
A3. Nh gii thch trong Chun mc kim ton quc t s 200
[7]
, kim ton vin t c s m bo hp l khi thu thp c y bng chng kim ton thch hp
nhm gim ri ro kim ton (l ri ro m kim ton vin a ra kin khng thch hp khi bo co ti chnh cn c nhng sai st trng yu) n mt mc thp c th chp
nhn c.
A4. Tnh y v thch hp ca bng chng kim ton c mi lin h tng quan. y l tiu chun nh gi v s lng ca bng chng kim ton. S lng ca bng
chng kim ton cn thu thp chu nh hng bi nh gi ca kim ton vin i vi ri ro c sai st (ri ro c nh gi mc cng cao th cn cng nhiu bng chng
kim ton) v ng thi chu nh hng bi cht lng ca bng chng kim ton (cht lng mi bng chng kim ton cng cao th cn cng t bng chng kim ton).
Tuy nhin, nhiu bng chng kim ton c thu thp khng c ngha l cht lng bng chng kim ton c m bo.
A5. Thch hp l tiu chun nh gi cht lng ca bng chng kim ton, bao gm s ph hp v tin cy ca bng chng kim ton trong vic gip kim ton vin a ra
cc kt lun lm c s hnh thnh kin kim ton. tin cy ca bng chng kim ton chu nh hng bi ngun gc, ni dung bng chng v ph thuc vo hon cnh c
th m kim ton vin thu thp c bng chng .
[8]
yu cu kim ton vin a ra kt lun v tnh y , thch hp ca bng chng kim ton thu thp. Kim ton vin phi s dng
xt on chuyn mn xc nh liu thu thp y bng chng kim ton thch hp lm gim ri ro kim ton n mt mc thp c th chp nhn c hay cha v t
a ra cc kt lun hp l lm c s hnh thnh kin kim ton. Chun mc kim ton quc t s 200 nu ra cc vn nh ni dung cc th tc kim ton, tnh kp thi ca
vic lp v trnh by bo co ti chnh, v s cn bng gia li ch v chi ph. y l cc yu t ph hp khi kim ton vin a ra xt on chuyn mn v vic liu thu
thp y bng chng kim ton thch hp hay cha.
Ngun gc ca bng chng kim ton
A7. Mt s bng chng kim ton c thu thp bng cch thc hin cc th tc kim ton kim tra ti liu, s k ton, v d qua vic phn tch, sot xt v thc hin li cc
th tc c n v thc hin trong qu trnh lp v trnh by bo co ti chnh; i chiu cc loi thng tin lin quan v vic s dng cc thng tin . Qua vic thc hin
cc th tc kim ton , kim ton vin c th xc nh rng cc ti liu, s k ton nht qun v thng nht vi bo co ti chnh.
A8. Vic xem xt cc bng chng kim ton c tnh nht qun c thu thp t cc ngun khc nhau hoc c ni dung khc nhau thng gip kim ton vin t c s m bo
cao hn so vi vic xem xt ring l cc bng chng kim ton. V d, thng tin chng thc thu thp c t mt ngun c lp bn ngoi n v c th lm tng mc m
bo m kim ton vin t c t cc bng chng kim ton thu c t ni b n v c kim ton, nh bng chng trong cc ti liu, s k ton, bin bn hp, hoc gii
trnh ca Ban Gim c.
A9. Thng tin t cc ngun c lp ngoi n v c kim ton m kim ton vin c th s dng lm bng chng kim ton bao gm xc nhn t bn th ba, bo co ca cc
chuyn gia phn tch, v d liu c th so snh v cc i th cnh tranh.
Cc th tc kim ton nhm thu thp bng chng kim ton
A10. Theo quy nh v hng dn ti Chun mc kim ton quc t s 315 v 330, bng chng kim ton c s dng a ra kt lun hp l lm c s cho kin kim ton
c thu thp bng cch:
(a) Thc hin cc th tc nh gi ri ro; v
(b) Thc hin cc th tc kim ton tip theo, bao gm:
(i) Th nghim kim sot theo yu cu ca Chun mc kim ton quc t, hoc theo la chn ca kim ton vin; v
(ii) Th nghim c bn, bao gm kim tra chi tit v cc th tc phn tch c bn.
A11. Cc th tc kim ton c m t trong cc on A14-A25 di y c th c s dng nh cc th tc nh gi ri ro, th nghim kim sot hoc th nghim c bn, ty
thuc vo hon cnh m kim ton vin p dng cc th tc ny. Nh hng dn trong Chun mc kim ton quc t s 330, trong mt s trng hp nht nh, bng
chng kim ton thu thp c t cc cuc kim ton trc cng c th cung cp bng chng thch hp cho cuc kim ton hin ti nu kim ton vin thc hin cc th tc
kim ton chng minh cc bng chng kim ton t cc cuc kim ton trc vn tip tc ph hp cho cuc kim ton hin ti.
[9]
A12. Ni dung v lch trnh ca cc th tc kim ton c p dng c th b nh hng bi thc t l mt s d liu k ton v cc thng tin khc c th ch c dng in t hoc
ch c ti mt thi im nht nh. V d, cc chng t gc (nh n t hng v ha n) c th ch tn ti dng in t khi n v s dng thng mi in t, hoc c th
b loi b sau khi qut nh trong trng hp n v s dng h thng x l hnh nh h tr vic lu tr v tra cu.
A13. Cc thng tin in t nht nh c th khng khi phc c sau mt khong thi gian nht nh, v d nu cc tp d liu b thay i v khng c d liu sao lu. Do ,
ty theo chnh sch lu tr d liu ca n v, kim ton vin c th thy cn thit phi yu cu n v lu tr mt s thng tin kim ton vin sot xt hoc kim ton vin
s thc hin cc th tc kim ton ti thi im c sn thng tin .
Kim tra
A14. Vic kim tra bao gm kim tra ti liu, s k ton hoc chng t, c th t trong hoc ngoi n v; dng giy, dng in t, hoc cc dng thc khc; hoc kim tra ti sn
hin vt. Vic kim tra ti liu, s k ton v chng t cung cp cc bng chng kim ton c tin cy khc nhau, ty thuc vo ni dung, ngun gc ca bng chng kim
ton v ty thuc vo tnh hu hiu ca cc kim sot i vi qu trnh to lp ra ti liu, s k ton v chng t thuc ni b n v. V d v th tc kim tra trong th
nghim kim sot l kim tra ti liu, s k ton v chng t thu thp bng chng v vic ph duyt.
A15. Mt s chng t l bng chng kim ton trc tip v s hin hu ca mt ti sn, v d mt cng c ti chnh nh c phiu hoc tri phiu. Vic kim tra cc chng t ny
c th khng nht thit cung cp bng chng kim ton v quyn s hu hay gi tr. Ngoi ra, vic kim tra mt hp ng c thc hin c th cung cp bng chng kim
ton lin quan n vic p dng cc chnh sch k ton ca n v, nh vic ghi nhn doanh thu.
A16. Vic kim tra cc ti sn hu hnh c th cung cp bng chng kim ton ng tin cy v s hin hu ca cc ti sn , nhng c th khng cung cp bng chng v quyn v
ngha v ca n v hay gi tr ca ti sn. Vic kim tra cc khon mc hng tn kho ring r c th i km vi vic quan st kim k hng tn kho.
Quan st
A17. Quan st l vic theo di mt quy trnh hoc th tc do ngi khc thc hin, v d nh kim ton vin quan st nhn vin ca n v c kim ton thc hin kim k, hoc
quan st vic thc hin cc hot ng kim sot. Vic quan st cung cp bng chng kim ton v vic thc hin mt quy trnh hoc th tc, nhng ch gii hn thi im
quan st v thc t l vic quan st ca kim ton vin c th nh hng n cch thc thc hin quy trnh hoc th tc . Chun mc kim ton quc t s 501 quy nh v
hng dn chi tit hn v vic quan st kim k hng tn kho.
[10]
Xc nhn t bn ngoi
A18. Xc nhn t bn ngoi l bng chng kim ton m kim ton vin thu thp c di hnh thc th phc p trc tip ca bn th ba (bn xc nhn) dng th giy, th
in t hoc mt dng khc. Th tc xc nhn t bn ngoi thng c s dng xc minh cc c s dn liu lin quan n cc s d ti khon nht nh v cc yu t ca
cc s d ti khon . Tuy nhin, vic xc nhn t bn ngoi khng ch gii hn cho cc s d ti khon. V d, kim ton vin c th ngh xc nhn v cc iu khon ca
hp ng hoc cc giao dch ca n v vi bn th ba; th xc nhn c th c thit k tm hiu liu c thay i no i vi hp ng hay cha v ni dung ca cc
thay i , nu c. Cc th tc xc nhn t bn ngoi cng c s dng thu thp bng chng kim ton v vic khng c cc iu kin nht nh, v d, khng c mt
tha thun ph c th nh hng n vic ghi nhn doanh thu. Xem hng dn chi tit trong Chun mc kim ton quc t s 505.
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Tnh ton li
A19. Tnh ton li l vic kim tra chnh xc v mt ton hc ca cc s liu. Tnh ton li c th c thc hin th cng hoc t ng.
Thc hin li
A20. Thc hin li l vic kim ton vin thc hin mt cch c lp cc th tc hoc cc kim sot c n v thc hin trc nh mt phn kim sot ni b ca n v.
Th tc phn tch
A21. Th tc phn tch bao gm nh gi thng tin ti chnh qua vic phn tch cc mi quan h hp l gia d liu ti chnh v phi ti chnh. Th tc phn tch cng bao gm vic
kim tra, khi cn thit, cc bin ng v cc mi quan h xc nh khng nht qun vi cc thng tin lin quan khc hoc c s chnh lch ln so vi cc gi tr d kin. Xem
hng dn chi tit trong Chun mc kim ton quc t s 520.
Phng vn
A22. Phng vn l vic hiu kim thng tin ti chnh v phi ti chnh t nhng ngi c hiu bit bn trong hoc bn ngoi n v. Phng vn c s dng rng ri trong sut qu
trnh kim ton bn cnh cc th tc kim ton khc. Phng vn c th c nhiu hnh thc, t phng vn bng vn bn chnh thc n phng vn bng li khng chnh thc.
Vic nh gi cc cu tr li phng vn l mt phn khng th tch ri ca qu trnh phng vn.
A23. Cc cu tr li phng vn c th cung cp cho kim ton vin nhng thng tin m trc y kim ton vin cha c hoc cung cp bng chng kim ton chng thc. Ngoi
ra, cc cu tr li phng vn c th cung cp thng tin khc bit ng k vi cc thng tin khc m kim ton vin thu thp c, v d thng tin v kh nng Ban Gim c
khng ch kim sot. Trong mt s trng hp, cc cu tr li phng vn cung cp c s kim ton vin sa i hoc thc hin cc th tc kim ton b sung.
A24. Trong trng hp phng vn v nh ca Ban Gim c, vic chng thc bng chng thu thp c thng qua vic phng vn l rt quan trng nhng cc thng tin c sn
chng minh cho nh ca Ban Gim c thng b hn ch. Trong trng hp ny, kim ton vin cn tm hiu v nhng vic m Ban Gim c lm thc hin cc
nh ca mnh, cc l do Ban Gim c la chn thc hin mt hnh ng c th, v kh nng Ban Gim c theo ui hnh ng c th cung cp cc thng tin chng
thc cho bng chng thu thp c thng qua phng vn.
A25. i vi mt s vn , kim ton vin c th thy cn phi c c gii trnh bng vn bn t Ban Gim c v/hoc Ban qun tr xc nhn cc cu tr li phng vn bng
li. Xem hng dn chi tit trong Chun mc kim ton quc t s 580.
[12]
Thng tin c s dng lm bng chng kim ton
Tnh ph hp v tin cy (Tham chiu: on 7)
A26. Nh hng dn trong on A1, mc d bng chng kim ton ch yu c thu thp t cc th tc kim ton c thc hin trong sut qu trnh kim ton, bng chng
kim ton cng c th bao gm thng tin thu thp c t cc ngun khc, v d t cc cuc kim ton trc (trong cc trng hp nht nh) v t cc th tc kim sot cht
lng ca doanh nghip kim ton i vi vic chp nhn v duy tr khch hng. Cht lng ca bng chng kim ton chu nh hng ca tnh ph hp v tin cy ca
thng tin lm c s cho bng chng kim ton.
Tnh ph hp
A27. Tnh ph hp cp n mi quan h logic vi, hoc lin quan ti, mc ch ca th tc kim ton v trong mt s trng hp l c s dn liu c xem xt. Tnh ph hp
ca thng tin c s dng lm bng chng kim ton c th chu nh hng ca nh hng kim tra. V d, nu mc ch ca mt th tc kim ton l nhm kim tra liu
gi tr hoc s hin hu ca cc khon phi tr c b phn nh cao hn thc t hay khng, th th tc kim ton ph hp c th l kim tra cc khon phi tr c ghi nhn
trn s k ton. Mt khc, khi mc ch ca th tc kim ton l nhm kim tra liu gi tr hoc s hin hu ca cc khon phi tr c b phn nh thp hn thc t hay khng
th vic kim tra cc khon phi tr c ghi nhn trn s k ton s l khng ph hp, m th tc kim ton ph hp c th l kim tra cc thng tin nh cc khon chi sau
ngy kho s lp bo co ti chnh, cc ha n cha thanh ton, bo co ca nh cung cp, v bo co v cc hng ha nhn nhng cha i chiu (vi n t hng).
A28. Mt s th tc kim ton c th cung cp bng chng kim ton ph hp cho mt s c s dn liu nht nh nhng li khng ph hp cho cc c s dn liu khc. V d, vic
kim tra cc ti liu lin quan n vic thu tin ca cc khon phi thu sau ngy kt thc k k ton c th cung cp bng chng kim ton v c s d liu hin hu v gi tr,
nhng khng hn l bng chng v tnh ng k. Tng t, vic thu thp bng chng kim ton v mt c s dn liu c th (nh s hin hu ca hng tn kho), khng thay
th cho vic thu thp bng chng kim ton v mt c s dn liu khc (nh gi tr ca hng tn kho ). Mt khc, bng chng kim ton t cc ngun khc nhau hoc c ni
dung khc nhau c th cng ph hp cho cng mt c s dn liu.
A29. Th nghim kim sot c thit k nh gi tnh hu hiu ca hot ng kim sot trong vic ngn chn hoc pht hin v sa cha cc sai st trng yu cp c s
dn liu. Vic thit k th nghim kim sot nhm thu thp bng chng kim ton ph hp bao gm vic xc nh cc iu kin (tnh cht hoc thuc tnh) cho thy kim sot
c thc hin, v cc iu kin cho thy kim sot khng c thc hin ph hp. Kim ton vin sau c th kim tra s hin hu hoc khng hin hu ca cc iu
kin ny.
A30. Cc th nghim c bn c thit k nhm pht hin ra cc sai st trng yu cp c s dn liu. Th nghim c bn bao gm kim tra chi tit v th tc phn tch c bn.
Vic thit k cc th nghim c bn bao gm vic xc nh cc iu kin dn n sai st trong c s dn liu v lin quan n mc ch ca th nghim ny.
tin cy
A31. tin cy ca thng tin c s dng lm bng chng kim ton v tin cy ca chnh bng chng kim ton chu nh hng ca ngun gc, ni dung v hon cnh m
thng tin c thu thp, bao gm cc kim sot i vi vic to lp v lu tr thng tin khi thch hp. V th, c mt s ngoi l trong cc nguyn tc nh gi tin cy ca
cc loi bng chng kim ton khc nhau. Thm ch khi thng tin c s dng lm bng chng kim ton c thu thp t cc ngun bn ngoi n v th cng c th c
trng hp lm nh hng n tin cy ca cc thng tin . V d, thng tin thu thp c t mt ngun c lp ngoi n v c th khng ng tin cy nu ngun thng tin
khng y hoc chuyn gia ca n v c kim ton c th thiu khch quan. Mc d c nhng ngoi l nht nh nhng vic nh gi v tin cy ca bng chng
kim ton c th da trn cc nguyn tc sau:
tin cy ca bng chng kim ton tng ln khi bng chng kim ton c thu thp t cc ngun c lp bn ngoi n v;
tin cy ca bng chng kim ton c to ra trong ni b n v tng ln khi cc kim sot lin quan, k c cc kim sot i vi vic to lp v lu tr cc bng
chng , c thc hin hiu qu;
Bng chng kim ton do kim ton vin trc tip thu thp (v d bng chng thu thp c nh quan st vic p dng mt kim sot) ng tin cy hn so vi bng chng
kim ton c thu thp gin tip hoc do suy lun (v d phng vn v vic p dng mt kim sot);
Bng chng kim ton dng vn bn, c th l trn giy t, phng tin in t, hoc cc dng khc, ng tin cy hn bng chng c thu thp bng li (v d, bin bn
hp c ghi ng thi trong qu trnh din ra cuc hp ng tin cy hn vic trnh by bng li sau v cc vn c tho lun trong cuc hp);
Bng chng kim ton l cc chng t, ti liu gc ng tin cy hn bng chng kim ton l bn copy, bn fax hoc cc ti liu c quay phim, s ha hoc c
chuyn thnh bn in t m tin cy ca cc ti liu ny c th ph thuc vo cc kim sot i vi vic to lp v lu tr thng tin.
A32. Chun mc kim ton quc t s 520 quy nh chi tit hn v tin cy ca d liu c s dng cho mc ch thit k th tc phn tch nh cc th nghim c bn.
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A33. Chun mc kim ton quc t s 240 quy nh v cc trng hp m kim ton vin c l do tin rng mt ti liu no c th khng chn thc, hoc c th b sa i
m vic sa i khng c thng bo cho kim ton vin.
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tin cy ca ti liu, thng tin do chuyn gia ca n v c kim ton to ra (Tham chiu: on 8)
A34. Vic lp v trnh by bo co ti chnh ca n v c th cn n chuyn mn trong mt lnh vc khc ngoi k ton, kim ton, v d nh vic tnh ton thng k bo him,
nh gi, hoc d liu k thut. n v c th tuyn dng hoc thu chuyn gia trong cc lnh vc ny c chuyn mn cn thit cho vic lp v trnh by bo co ti
chnh, nu khng s lm tng ri ro c sai st trng yu.
A35. Khi thng tin c s dng lm bng chng kim ton c to ra nh s dng cng vic ca chuyn gia ca n v c kim ton th kim ton vin cn thc hin theo quy
nh ti on 8 Chun mc ny. V d, mt c nhn hoc t chc c th c chuyn mn trong vic p dng cc m hnh c tnh gi tr hp l ca chng khon khi khng
c th trng c th kim chng c cho cc chng khon ny. Nu c nhn hoc t chc s dng chuyn mn a ra c tnh m n v s dng c tnh ny trong vic
lp v trnh by bo co ti chnh th c nhn hoc t chc l chuyn gia ca n v c kim ton v khi cn thc hin theo quy nh ca on 8. Mt khc, nu c
nhn hoc t chc ch cung cp d liu v gi ca cc giao dch ring khng phi ca n v m n v s dng d liu ny trong cc phng php c tnh ring ca n v th
thng tin nu c s dng lm bng chng kim ton, s p dng theo quy nh ti on 7 Chun mc ny, m khng c coi l vic s dng chuyn gia ca n v c
kim ton.
A36. Ni dung, lch trnh v phm vi ca cc th tc kim ton theo quy nh ti on 8 Chun mc ny c th chu nh hng ca cc vn nh:
Bn cht v phc tp ca vn c s tham gia ca chuyn gia ca n v c kim ton;
Ri ro c sai st trng yu ca vn ;
Tnh sn c ca cc ngun bng chng kim ton thay th;
Ni dung, phm vi v mc tiu cng vic ca chuyn gia ca n v c kim ton;
Chuyn gia ca n v c kim ton do n v tuyn dng hay do n v thu cung cp cc dch v lin quan;
Phm vi m Ban Gim c c th kim sot hoc mc nh hng ca Ban Gim c i vi cng vic ca chuyn gia;
Chuyn gia ca n v c kim ton c tun th cc tiu chun k thut hoc cc yu cu khc v chuyn mn hoc ca ngnh ngh hay khng;
Ni dung v phm vi kim sot ca n v i vi cng vic ca chuyn gia ca n v;
Kin thc v kinh nghim ca kim ton vin v lnh vc chuyn mn ca chuyn gia ca n v c kim ton;
Kinh nghim trc y ca kim ton vin v cng vic ca chuyn gia .
Nng lc chuyn mn, kh nng v tnh khch quan ca chuyn gia ca n v c kim ton (Tham chiu: on 8(a))
A37. Nng lc chuyn mn c th hin thng qua hiu bit v trnh chuyn mn ca chuyn gia ca n v c kim ton. Kh nng ca chuyn gia c th hin thng qua
vic chuyn gia s dng nng lc trong tng trng hp c th. Cc yu t nh hng n kh nng ca chuyn gia c th bao gm v tr a l, thi gian v cc ngun lc
sn c. Tnh khch quan l tc ng c th c ca s thin lch, s xung t v li ch hoc nh hng ca nhng ngi khc n xt on chuyn mn ca chuyn gia ca n
v c kim ton. Nng lc chuyn mn, kh nng v tnh khch quan ca chuyn gia ca n v c kim ton, v bt k kim sot no ca n v i vi cng vic ca
chuyn gia , u l nhng yu t quan trng nh hng n tin cy ca thng tin do chuyn gia to ra.
A38. Thng tin v nng lc chuyn mn, kh nng v tnh khch quan ca chuyn gia ca n v c kim ton c th c t nhiu ngun, nh:
Kinh nghim c nhn v cng vic trc ca chuyn gia;
Tho lun vi chuyn gia;
Tho lun vi nhng ngi khc bit r v cng vic ca chuyn gia;
Hiu bit v cc vn bng, chng ch ca chuyn gia, c quan hoc hi ngh nghip m chuyn gia l thnh vin, giy php hnh ngh hoc cc hnh thc chng nhn bn
ngoi khc;
Cc bi bo hoc sch c xut bn ca chuyn gia;
Chuyn gia ca doanh nghip kim ton (nu c) h tr kim ton vin thu thp y bng chng kim ton thch hp v thng tin do chuyn gia ca n v c kim
ton to ra.
A39. Nhng vn lin quan n nh gi nng lc chuyn mn, kh nng v tnh khch quan ca chuyn gia bao gm vic liu cng vic ca chuyn gia c phi tun th cc
chun mc v k thut, yu cu v ngh nghip hoc yu cu ca ngnh hay khng; nh chun mc o c v cc yu cu khc i vi hi vin ca t chc ngh nghip hay
hip hi chuyn ngnh, tiu chun tn ch ca t chc cp bng, hoc cc yu cu khc ca php lut v cc quy nh.
A40. Nhng vn khc c th lin quan n nng lc chuyn mn, kh nng v tnh khch quan ca chuyn gia bao gm:
Tnh ph hp gia nng lc chuyn mn ca chuyn gia vi vn c s dng cng vic ca chuyn gia, bao gm bt k lnh vc no thuc phm vi chuyn mn ca
chuyn gia . V d, mt chuyn gia c th c kinh nghim v nh gi mc bo him ti sn v thng vong, nhng li khng c nhiu kinh nghim chuyn mn v tnh
ton mc lng hu m bo him chi tr;
Nng lc chuyn mn ca chuyn gia lin quan n yu cu v k ton, kim ton, nh kin thc v cc gi nh v phng php k ton, k c cc m hnh (nu c) l
ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng;
Nhng s kin khng d tnh trc, s thay i ca cc iu kin, hoc bng chng kim ton thu thp c t kt qu ca cc th tc kim ton cho thy cn phi xem
xt li nh gi ban u v nng lc chuyn mn, kh nng v tnh khch quan ca chuyn gia ca n v c kim ton khi cuc kim ton ang c tin hnh.
A41. C nhiu trng hp c th nh hng n tnh khch quan ca chuyn gia, nh nguy c do t li, nguy c v s bo cha, nguy c v s quen thuc, nguy c t kim tra v
nguy c b e da. Cc bin php bo v c th gim thiu nhng nguy c ny v c th do yu t bn ngoi to ra (v d tiu chun ngh nghip ca chuyn gia, yu cu ca
php lut v cc quy nh), hoc do mi trng lm vic ca chuyn gia to ra (v d nhng chnh sch v th tc v kim sot cht lng).
A42. Mc d cc bin php bo v khng th loi b tt c cc nguy c e do n tnh khch quan ca chuyn gia ca n v c kim ton, cc nguy c nh nguy c b e da
c th t nh hng n chuyn gia c n v thu hn so vi chuyn gia c n v tuyn dng, v tnh hu hiu ca cc bin php bo v nh cc chnh sch v th tc
kim sot cht lng c th ln hn. V lun c nguy c e do n tnh khch quan i vi nhn vin ca n v nn chuyn gia c n v tuyn dng cng khng th c
coi l khch quan hn so vi cc nhn vin khc ca n v.
A43. Khi nh gi tnh khch quan ca chuyn gia c n v thu, kim ton vin c th cn phi tho lun vi Ban Gim c v chuyn gia v li ch v mi quan h c th
e do n tnh khch quan ca chuyn gia, v cc bin php bo v c p dng, bao gm cc yu cu ngh nghip p dng cho chuyn gia v nh gi liu cc bin php
bo v c y hay khng. Cc li ch v mi quan h c th e do n tnh khch quan ca chuyn gia bao gm:
Cc li ch ti chnh;
Cc mi quan h kinh doanh v quan h c nhn;
Cc dch v khc do chuyn gia cung cp.
Tm hiu v cng vic ca chuyn gia ca n v c kim ton (Tham chiu: on 8(b))
A44. Hiu bit v cng vic ca chuyn gia ca n v c kim ton bao gm hiu bit v lnh vc chuyn mn c lin quan. Hiu bit v lnh vc chuyn mn lin quan c th
t c cng vi quyt nh ca kim ton vin v vic liu kim ton vin c chuyn mn cn thit nh gi cng vic ca chuyn gia hay phi cn n chuyn gia
ring ca mnh thc hin vic nh gi ny.
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A45. Nhng kha cnh thuc lnh vc chuyn mn ca chuyn gia ca n v c kim ton m kim ton vin cn hiu bit, bao gm:
Lnh vc chuyn mn ca chuyn gia c nhng phn chuyn su lin quan n cuc kim ton hay khng;
Cc chun mc ngh nghip, cc chun mc khc v nhng yu cu ca php lut v cc quy nh phi p dng;
Gi nh v phng php m chuyn gia ca n v c kim ton p dng, tnh ph bin ca cc gi nh v phng php trong lnh vc chuyn mn ca chuyn gia v
s ph hp vi mc ch lp bo co ti chnh;
Ni dung ca d liu hoc thng tin ni b v bn ngoi m chuyn gia ca n v c kim ton s dng.
A46. Trong trng hp chuyn gia c n v thu, thng thng s c mt hp ng hoc mt dng vn bn tha thun khc gia n v v chuyn gia. Khi tm hiu v cng
vic ca chuyn gia ca n v c kim ton, vic nh gi hp ng hoc tha thun c th gip kim ton vin xc nh tnh thch hp ca cc vn sau cho mc ch
kim ton:
Ni dung, phm vi v mc tiu cng vic ca chuyn gia;
Vai tr v trch nhim ca Ban Gim c v chuyn gia;
Ni dung, lch trnh, phm vi trao i gia Ban Gim c v chuyn gia, k c loi hnh bo co m chuyn gia cung cp.
A47. Trong trng hp chuyn gia c n v tuyn dng, thng thng s khng c hp ng hoc vn bn tha thun nh nu trn. Phng vn chuyn gia v cc thnh vin
ca Ban Gim c c th l phng php thch hp nht kim ton vin c c nhng hiu bit cn thit.
nh gi tnh thch hp ca cng vic ca chuyn gia ca n v c kim ton (Tham chiu: on 8(c))
A48. Khi nh gi tnh thch hp ca cng vic ca chuyn gia ca n v c kim ton c s dng lm bng chng kim ton cho c s dn liu lin quan, kim ton vin cn
lu cc vn nh:
Tnh ph hp v tnh hp l ca cc pht hin v kt lun ca chuyn gia, v tnh nht qun ca cc pht hin v kt lun ny vi cc bng chng kim ton khc, v liu
cc pht hin v kt lun c phn nh mt cch thch hp trong bo co ti chnh hay cha;
Tnh ph hp v tnh hp l ca cc gi nh v phng php quan trng c chuyn gia s dng; v
Tnh ph hp, y v chnh xc ca cc ngun d liu c chuyn gia s dng.
Thng tin do n v to lp v c s dng cho mc ch kim ton (Tham chiu: on 9(a)-(b))
A49. gip kim ton vin thu thp c bng chng kim ton ng tin cy, thng tin do n v to lp c s dng khi tin hnh cc th tc kim ton cn phi y v
chnh xc. V d, tnh hu hiu ca vic kim ton doanh thu bng cch p dng gi nim yt ghi khi lng hng bn chu nh hng ca tnh chnh xc ca thng tin v
gi v tnh y , chnh xc ca d liu v khi lng hng bn. Tng t, nu kim ton vin d nh kim tra mt tng th tm bng chng v mt c im no (v
d kim tra cc khon chi tm bng chng v vic ph duyt cc khon chi), kt qu kim tra s c tin cy thp hn nu tng th c la chn phn t kim tra l
khng y .
A50. Vic thu thp bng chng kim ton v tnh chnh xc v y ca thng tin c th c thc hin ng thi vi th tc kim ton thc t c p dng cho thng tin khi
vic thu thp bng chng kim ton ny l mt phn khng th tch ri ca th tc kim ton. Trong mt s trng hp khc, kim ton vin c th thu thp c bng
chng kim ton v tnh chnh xc v y ca thng tin bng cch p dng th nghim kim sot i vi vic to lp v lu tr thng tin . Tuy nhin, trong mt s trng
hp, kim ton vin c th quyt nh cn phi c cc th tc kim ton b sung.
A51. Trong mt s trng hp, kim ton vin c th d nh s dng thng tin do n v cung cp cho cc mc ch kim ton khc. V d, kim ton vin c th d nh s dng
cc tiu chun nh gi v hiu qu hot ng ca n v thc hin th tc phn tch, hoc s dng thng tin do n v to ra gim st cc hot ng, nh bo co ca
kim ton vin ni b. Trong trng hp , tnh thch hp ca bng chng kim ton c thu thp chu nh hng ca vic liu thng tin c chnh xc hoc chi tit
cho mc ch kim ton hay khng. V d, cc tiu chun nh gi v hiu qu hot ng do Ban Gim c s dng c th khng chnh xc pht hin ra cc sai st trng
yu.
La chn phn t kim tra thu thp bng chng kim ton (Tham chiu: on 10)
A52. Mt th nghim hiu qu s cung cp bng chng kim ton thch hp mc , m nu c s dng cng vi cc bng chng kim ton khc thu thp c, s y cho
mc ch kim ton. Khi la chn phn t kim tra, theo quy nh ti on 7, kim ton vin phi xc nh tnh ph hp v tin cy ca thng tin c s dng lm bng
chng kim ton; ngoi ra tnh hu hiu (y ) cng l mt lu quan trng khi la chn phn t kim tra. Cc phng php m kim ton vin s dng la chn
phn t kim tra gm:
(a) Chn tt c cc phn t (kim tra 100%);
(b) La chn cc phn t c th; v
(c) Ly mu kim ton.
Vic p dng mt hoc kt hp nhiu phng php ny c th ph hp ty thuc vo tng trng hp c th, nh ri ro c sai st trng yu lin quan n c s dn liu ang
c kim tra, tnh kh thi v hiu qu ca cc phng php khc nhau.
Chn tt c cc phn t
A53. Kim ton vin c th kt lun rng vic kim tra ton b tng th cc phn t cu thnh mt nhm giao dch hoc s d ti khon (hoc mt nhm trong tng th ) l thch
hp nht. Kim tra 100% thng khng p dng i vi th nghim kim sot nhng thng c p dng i vi kim tra chi tit. Kim tra 100% c th thch hp khi:
Tng th c cu thnh t mt s t cc phn t c gi tr ln;
C ri ro ng k m cc phng php khc khng cung cp y bng chng kim ton thch hp; hoc
Tnh cht lp i lp li ca vic tnh ton hoc quy trnh khc c thc hin t ng bi mt h thng thng tin gip vic kim tra 100% s tit kim chi ph hn.
La chn cc phn t c th
A54. Kim ton vin c th quyt nh la chn cc phn t c th t mt tng th. Cc yu t nh hng n vic a ra quyt nh ny bao gm: hiu bit ca kim ton vin v
n v, cc ri ro c sai st trng yu c nh gi v c im ca tng th c kim tra. Vic la chn cc phn t c th theo xt on ca kim ton vin chu nh
hng ca ri ro ngoi ly mu. Cc phn t c th c chn c th bao gm:
Cc phn t c gi tr ln hoc cc phn t c bit: Kim ton vin c th quyt nh la chn mt s phn t c th trong mt tng th do cc phn t ny c gi tr ln
hoc c mt s tnh cht khc, nh cc phn t c nghi vn, bt thng, c nguy c ri ro cao hoc tng b nhm ln;
Tt c cc phn t c gi tr cao hn mt gi tr nht nh: Kim ton vin c th quyt nh kim tra tt c cc phn t c gi tr c ghi nhn cao hn mt gi tr nht
nh nhm xc minh mt phn ln trong tng gi tr ca mt nhm giao dch hoc s d ti khon;
Cc phn t thu thp thng tin: Kim ton vin c th kim tra cc phn t thu thp thng tin v cc vn nh bn cht ca n v hoc bn cht ca cc giao dch.
A55. Mc d vic la chn cc phn t nht nh t mt nhm giao dch hoc s d ti khon kim tra thng l mt phng php hiu qu thu thp bng chng kim ton
nhng y khng phi l phng php ly mu kim ton. Kt qu ca cc th tc kim ton c p dng cho cc phn t c la chn theo cch ny khng th c suy
rng cho ton b tng th; do , vic la chn cc phn t c th kim tra khng cung cp bng chng kim ton v phn cn li ca tng th.
Ly mu kim ton
A56. Vic ly mu kim ton c thit k gip a ra kt lun v ton b tng th da trn kt qu kim tra mu c rt ra t tng th . Ly mu kim ton c quy nh
v hng dn c th trong Chun mc kim ton quc t s 530.
[16]
Tnh khng nht qun, hoc nhng hoi nghi v tin cy ca bng chng kim ton (Tham chiu: on 11)
A57. Vic thu thp bng chng kim ton t cc ngun khc nhau hoc c ni dung khc nhau c th cho thy mt bng chng kim ton c th khng ng tin cy, v d khi bng
chng kim ton c thu thp t ngun ny li khng nht qun vi bng chng kim ton c thu thp t ngun khc. Trng hp ny c th xy ra khi cc cu tr li
phng vn ca Ban Gim c, kim ton ni b v nhng ngi khc khng nht qun, hoc khi cu tr li phng vn ca Ban qun tr c a ra chng thc cho cc cu
tr li phng vn ca Ban Gim c li khng nht qun vi cu tr li ca Ban Gim c. Chun mc kim ton quc t s 230 a ra yu cu c th v ti liu, h s kim
ton nu kim ton vin pht hin thng tin khng nht qun vi kt lun cui cng ca kim ton vin v mt vn quan trng.
[17]
[1]
[2]
[3]
ISA 520, Th tc phn tch.
[4]
ISA 200, Mc tiu tng th ca kim ton vin v doanh nghip kim ton khi thc hin kim ton theo Chun mc kim ton quc t.
[5]
[6]
ISA 315, on 9.
[7]
ISA 200, on 5.
[8]
ISA 330, on 26.
[9]
ISA 330, on A35.
[10]
ISA 501, Bng chng kim ton i vi cc khon mc v s kin c bit.
[11]
ISA 505, Thng tin xc nhn t bn ngoi.
[12]
[13]
ISA 520, on 5(a).
[14]
ISA 240, on 13.
[15]
ISA 620, on 7.
[16]
ISA 530, Ly mu kim ton.
[17]
ISA 230, on 11.
BNG CHNG KIM TON I VI
CC KHON MC V S KIN C BIT
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Ngy hiu lc............................................................................................................... 2
Mc tiu ................................................................................................................... 3
Yu cu
Hng tn kho................................................................................................................ 4-8
Cc v kin tng v tranh chp...................................................................................... 9-12
Thng tin b phn......................................................................................................... 13
Hng dn p dng
Hng tn kho ............................................................................................................... A1-A16
Cc v kin tng v tranh chp ..................................................................................... A17-A25
Thng tin b phn......................................................................................................... A26-A27
Chun mc kim ton quc t s (ISA) 501, Bng chng kim ton i vi cc khon mc v s kin c bit cn c xem xt cng vi Chun mc kim ton quc t s 200,
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn cc vn c th m kim ton vin cn xem xt nhm thu thp y bng chng kim ton thch hp i vi cc khon
mc v s kin c bit, ph hp vi Chun mc kim ton quc t s 330,
[1]
500
[2]
v cc chun mc kim ton quc t khc c lin quan, bao gm hng tn kho, cc v kin
tng v tranh chp lin quan n n v c kim ton v cc thng tin b phn trong mt cuc kim ton bo co ti chnh.
Ngy hiu lc
Mc tiu
3. Mc tiu ca kim ton vin l thu thp y bng chng kim ton thch hp v:
(a) S hin hu v tnh trng ca hng tn kho;
(b) Tnh y ca cc v kin tng v tranh chp lin quan n n v c kim ton;
(c) Vic trnh by v cng b thng tin b phn theo khun kh lp v trnh by bo co ti chnh c p dng.
Yu cu
Hng tn kho
4. Trng hp hng tn kho c xc nh l trng yu i vi bo co ti chnh th kim ton vin phi thu thp y bng chng kim ton thch hp v s hin hu v tnh
trng ca hng tn kho bng cch:
(a) Tham gia kim k hin vt hng tn kho, tr khi khng th, nhm (Tham chiu: on A1-A3):
(i) nh gi cc hng dn v th tc ca Ban Gim c n v c kim ton i vi vic ghi chp v kim sot kt qu kim k hin vt hng tn kho ca n v
(Tham chiu: on A4);
(ii) Quan st vic thc hin cc th tc kim k theo quy nh ca Ban Gim c n v c kim ton (Tham chiu: on A5);
(iii) Kim tra hng tn kho (Tham chiu: on A6);
(iv) Thc hin kim k chn mu (Tham chiu: on A7-A8);
(b) Thc hin cc th tc kim ton i vi cc s k ton ghi chp cui cng v hng tn kho ca n v xc nh liu cc s k ton ny c phn nh chnh xc kt qu
kim k hng tn kho thc t hay khng.
5. Trng hp vic kim k hin vt hng tn kho c tin hnh ti ngy khc vi ngy kt thc k k ton th ngoi cc th tc quy nh ti on 4, kim ton vin cn phi
thc hin cc th tc kim ton thu thp bng chng kim ton v vic liu nhng bin ng hng tn kho gia ngy thc hin kim k v ngy kt thc k k ton c c
ghi chp ng n hay khng (Tham chiu: on A9-A11).
6. Trng hp kim ton vin khng th tham gia kim k hin vt hng tn kho do cc tnh hung khng lng trc c, kim ton vin phi thc hin kim k hoc quan st
vic kim k hin vt vo mt ngy khc, v thc hin cc th tc kim ton i vi cc giao dch xy ra gia thi im kim k li v thi im n v thc hin kim k.
7. Trng hp kim ton vin khng th tham gia kim k hin vt hng tn kho, kim ton vin phi thc hin cc th tc kim ton thay th nhm thu thp y bng chng
kim ton thch hp v s hin hu v tnh trng ca hng tn kho. Nu khng th thc hin cc th tc kim ton thay th nh nu trn, kim ton vin phi a ra kin
kim ton khng phi l kin chp nhn ton phn theo Chun mc kim ton quc t s 705
[3]
8. Trng hp hng tn kho c bn th ba kim sot v bo qun c xc nh l trng yu i vi bo co ti chnh, kim ton vin phi thu thp y bng chng kim
ton thch hp v s hin hu v tnh trng ca hng tn kho , bng cch thc hin mt hoc c hai th tc sau:
(a) Yu cu bn th ba xc nhn v s lng v tnh trng ca hng tn kho c bn th ba nm gi (Tham chiu: on A15);
(b) Tin hnh kim tra hoc thc hin cc th tc kim ton thch hp khc tu theo tng trng hp (Tham chiu: on A16).
Cc v kin tng v tranh chp
9. Kim ton vin phi thit k v thc hin cc th tc kim ton xc nh cc v kin tng v tranh chp lin quan n n v c th lm pht sinh ri ro c sai st trng yu,
bao gm (Tham chiu: on A17-A19):
(a) Phng vn Ban Gim c n v c kim ton v nhng ngi khc trong n v, k c chuyn gia t vn php lut trong n v, nu c th;
(b) Xem xt cc bin bn hp Ban qun tr v th t trao i gia n v v chuyn gia t vn php lut ngoi n v;
(c) Kim tra cc khon ph t vn php lut (Tham chiu: on A20).
10. Nu kim ton vin nh gi mt ri ro c sai st trng yu lin quan n cc v kin tng v tranh chp c xc nh, hoc khi cc th tc kim ton c thc hin cho
thy s hin hu ca cc v kin tng v tranh chp mang tnh trng yu khc, th ngoi cc th tc m cc chun mc kim ton quc t khc yu cu, kim ton vin phi trao
i trc tip vi chuyn gia t vn php lut ngoi n v. Kim ton vin s thc hin bng cch gi th yu cu cho chuyn gia t vn php lut yu cu lin h trc tip vi
kim ton. Th yu cu ny phi do Ban Gim c n v c kim ton k v do kim ton vin gi i. Nu php lut v cc quy nh hoc t chc ngh nghip tng ng
khng cho php chuyn gia t vn php lut ngoi n v trao i trc tip vi kim ton vin, kim ton vin phi thc hin cc th tc kim ton thay th (Tham chiu: on
A21-A25).
11. Kim ton vin phi a ra kin kim ton khng phi l kin chp nhn ton phn theo Chun mc kim ton quc t s 705 nu:
(a) Ban Gim c n v c kim ton khng ng cho kim ton vin trao i hoc gp chuyn gia t vn php lut ngoi n v, hoc chuyn gia t vn php lut
ngoi n v t chi tr li th yu cu, hoc b cm tr li;
(b) Kim ton vin khng th thu thp y bng chng kim ton thch hp bng cch thc hin cc th tc kim ton thay th.
Gii trnh bng vn bn
12. Kim ton vin phi yu cu Ban Gim c v/hoc Ban qun tr n v c kim ton gii trnh bng vn bn v vic Ban Gim c v Ban qun tr thng bo cho kim
ton vin v ghi nhn, thuyt minh trong bo co ti chnh, ph hp vi khun kh lp v trnh by bo co ti chnh c p dng, v tt c cc v kin tng v tranh chp
thc t xy ra m Ban Gim c bit v nh hng ca chng cn c xem xt khi lp bo co ti chnh.
Thng tin b phn
13. Kim ton vin phi thu thp y bng chng kim ton thch hp v vic trnh by v thuyt minh thng tin b phn theo khun kh lp v trnh by bo co ti chnh c
p dng, bng cch (Tham chiu: on A26):
(a) Tm hiu cc phng php m Ban Gim c n v c kim ton s dng xc nh thng tin b phn (Tham chiu: on A27):
(i) nh gi liu cc phng php c cho php lp cc thuyt minh ph hp vi khun kh lp v trnh by bo co ti chnh c p dng hay khng;
(ii) Kim tra vic p dng cc phng php , nu cn thit;
(b) Thc hin cc th tc phn tch hoc cc th tc kim ton thch hp khc tu theo tng trng hp.
***
Hng dn p dng
Hng tn kho
Tham gia kim k hin vt hng tn kho (Tham chiu: on 4(a))
A1. Ban Gim c n v c kim ton thng thit lp cc th tc kim k hin vt hng tn kho t nht mt ln mt nm lm c s cho vic lp v trnh by bo co ti
chnh v kim tra tin cy ca h thng k khai thng xuyn hng tn kho ca n v.
A2. Tham gia kim k hin vt hng tn kho bao gm:
Kim tra hng tn kho xc nh s hin hu, nh gi tnh trng ca hng tn kho v thc hin kim k chn mu;
Quan st vic tun th cc hng dn ca Ban Gim c n v c kim ton v vic thc hin cc th tc ghi chp, kim sot kt qu kim k hin vt hng tn kho;
Thu thp bng chng kim ton v tin cy ca cc th tc kim k theo quy nh ca Ban Gim c n v c kim ton.
Cc th tc ny c th l th nghim kim sot hoc th nghim c bn, ty theo nh gi ri ro ca kim ton vin, phng php tip cn theo k hoch lp v cc th tc
c th c thc hin.
A3. V d v cc vn lin quan khi lp k hoch tham gia kim k hin vt hng tn kho (hoc khi thit k v thc hin cc th tc kim ton theo cc on 4-8 ca Chun mc
ny) bao gm:
Cc ri ro c sai st trng yu lin quan n hng tn kho;
c im ca kim sot ni b lin quan n hng tn kho;
Cc th tc kim k ph hp c c thit lp v cc hng dn ng n cho vic kim k hin vt hng tn kho c c ban hnh hay khng;
Lch trnh kim k hin vt hng tn kho;
n v c duy tr h thng k khai thng xuyn hng tn kho hay khng;
a im lu tr hng tn kho: khi quyt nh a im thch hp tham gia kim k hng tn kho, kim ton vin cn xem xt tnh trng yu ca hng tn kho v ri ro
c sai st trng yu ti cc a im khc nhau. Chun mc kim ton quc t s 600
[4]
cp n s tham gia ca cc kim ton vin khc v do c th ph hp nu
tham gia kim k hin vt hng tn kho ti mt a im xa;
C cn s h tr ca chuyn gia ca kim ton vin hay khng. Chun mc kim ton quc t s 620
[5]
cp n vic s dng chuyn gia ca kim ton vin h tr
kim ton vin thu thp y bng chng kim ton thch hp.
nh gi cc hng dn v th tc ca Ban Gim c n v c kim ton (Tham chiu: on 4(a)(i))
A4. V d v cc vn c lin quan khi nh gi cc hng dn v th tc ca Ban Gim c n v c kim ton i vi vic ghi chp v kim sot vic kim k hin vt
hng tn kho, bao gm:
Vic p dng cc hot ng kim sot thch hp, v d: thu thp cc phiu kim k hin vt hng tn kho s dng, ghi chp cc phiu kim k hin vt hng tn kho
cha s dng, v cc th tc kim k v kim k li;
Vic xc nh chnh xc mc hon thnh ca sn phm d dang, hng chm lun chuyn, li thi hoc b h hng v hng tn kho do bn th ba nm gi, v d, hng
k gi;
Cc th tc c s dng c tnh s lng hng tn kho (nu c), v d cc th tc c th cn thit trong vic c tnh khi lng ca mt ng than ;
Kim sot vic lun chuyn hng tn kho gia cc a im v vic vn chuyn; nhn hng tn kho trc v sau ngy chia ct nin .
Quan st vic thc hin cc th tc kim k theo quy nh ca Ban Gim c n v c kim ton (Tham chiu: on 4(a)(ii))
A5. Quan st vic thc hin cc th tc kim k theo quy nh ca Ban Gim c n v c kim ton (v d, cc th tc lin quan n kim sot s lun chuyn hng tn kho
trc, trong v sau khi kim k) gip kim ton vin thu thp bng chng kim ton v vic cc hng dn v th tc ca Ban Gim c n v c kim ton c thit
k v thc hin y . Ngoi ra, kim ton vin c th thu thp thng tin lin quan n vic chia ct nin (v d, chi tit v s lun chuyn hng tn kho) gip kim ton
vin thc hin cc th tc kim ton i vi vic hch ton cc bin ng ca hng tn kho sau ny.
Kim tra hng tn kho (Tham chiu: on 4(a)(iii))
A6. Khi tham gia kim k hin vt hng tn kho, vic kim tra hng tn kho gip kim ton vin khng nh s hin hu ca hng tn kho (mc d khng nht thit xc nh c
ngi ch s hu ca hng tn kho), v xc nh hng li thi, b h hng hoc qu hn s dng.
Thc hin kim k chn mu (Tham chiu: on 4(a)(iv))
A7. Vic thc hin kim k chn mu, v d bng cch la chn mt s mt hng t phiu kim k ca n v i chiu vi hng thc t tn trong kho v la chn mt s mt
hng thc t tn trong kho i chiu vi phiu kim k ca n v, cung cp bng chng kim ton v tnh y v chnh xc ca cc phiu kim k .
A8. Ngoi vic ghi chp kt qu kim k chn mu, vic thu thp phiu kim k hin vt hng tn kho ca n v gip kim ton vin thc hin cc th tc kim ton tip theo
xc nh liu cc s k ton ghi chp hng tn kho cui cng ca n v c phn nh chnh xc kt qu kim k hng tn kho thc t hay khng.
Kim k hin vt hng tn kho c tin hnh ti ngy khc vi ngy kt thc k k ton (Tham chiu: on 5)
A9. V mt s l do thc t, vic kim k hin vt hng tn kho c th c tin hnh ti ngy khc vi ngy kt thc k k ton. Vic kim k ny c th c thc hin c khi
n v c kim ton kim k hng tn kho theo phng php k khai thng xuyn hay kim k nh k. Trong c hai trng hp, hiu qu ca vic thit k, thc hin v
duy tr cc kim sot i vi s bin ng ca hng tn kho s quyt nh liu vic tin hnh kim k hin vt hng tn kho ti ngy khc vi ngy kt thc k k ton c ph
hp vi mc tiu kim ton hay khng. Chun mc kim ton quc t s 330 quy nh v hng dn cc th nghim c bn c thc hin ti mt ngy gia k.
[6]
A10. Khi p dng phng php k khai thng xuyn hch ton hng tn kho, n v c th thc hin kim k hin vt hoc cc th nghim khc kim tra tin cy ca
thng tin v s lng hng tn kho c ghi trong s k ton hng tn kho thng xuyn ca n v. Trong mt s trng hp, Ban Gim c n v c kim ton hoc
kim ton vin c th pht hin ra s khc bit gia s k ton hng tn kho thng xuyn v s lng hin vt hng tn kho thc t; iu ny c th cho thy cc kim sot
i vi s bin ng ca hng tn kho hot ng khng hiu qu.
A11. Khi thit k cc th tc kim ton thu thp bng chng kim ton v vic liu cc bin ng trong s lng hng tn kho gia ngy kim k v s k ton hng tn kho
cui cng c c ghi chp y hay khng, cc vn lin quan m kim ton vin cn xem xt bao gm:
S k ton hng tn kho theo phng php k khai thng xuyn c c iu chnh ph hp hay khng;
tin cy ca s k ton hng tn kho ca n v;
L do ca cc khc bit ng k gia cc thng tin thu thp c trong qu trnh kim k hin vt v s k ton hng tn kho.
Vic tham gia kim k hng tn kho l khng th thc hin c (Tham chiu: on 7)
A12. Trong mt s trng hp, kim ton vin khng th tham gia kim k hng tn kho. iu ny c th do cc yu t nh tnh cht v a im ca hng tn kho, v d, hng tn
kho c lu tr ti mt a im c th e da n s an ton ca kim ton vin. Tuy nhin, iu l cha kim ton vin a ra quyt nh khng th tham gia kim
k. Ngoi ra, nh gii thch trong Chun mc kim ton quc t s 200
[7]
, vn kh khn, thi gian hoc chi ph c lin quan khng phi l c s hp l kim ton
vin b qua mt th tc kim ton m khng c th tc kim ton khc thay th hoc tha mn vi bng chng kim ton t thuyt phc hn.
A13. Trong mt s trng hp, khi kim ton vin khng th tham gia kim k hng tn kho, cc th tc kim ton thay th c th cung cp y bng chng kim ton thch hp
v s hin hu v tnh trng ca hng tn kho, v d kim tra chng t v giao dch bn pht sinh sau ngy kt thc k k ton ca mt s loi hng tn kho c th c mua
trc khi kim k hin vt hng tn kho.
A14. Tuy nhin, trong cc trng hp khc, kim ton vin c th khng thu thp c y bng chng kim ton thch hp v s hin hu v tnh trng ca hng tn kho bng
vic thc hin cc th tc kim ton thay th. Trong trng hp ny, Chun mc kim ton quc t s 705 yu cu kim ton vin a ra kin kim ton khng phi l kin
chp nhn ton phn v phm vi kim ton b gii hn.
[8]
Hng tn kho c bn th ba kim sot v bo qun
Th tc xc nhn (Tham chiu: on 8(a))
[9]
quy nh v hng dn vic thc hin cc th tc xc nhn t bn ngoi.
Cc th tc kim ton khc (Tham chiu: on 8(b))
A16. Ty tng trng hp, v d, khi thng tin thu thp c lm pht sinh nghi ng v tnh chnh trc v tnh khch quan ca bn th ba, kim ton vin c th thy cn thc hin
cc th tc kim ton khc thay th hoc b sung cho th tc xc nhn vi bn th ba. V d v cc th tc kim ton khc bao gm:
Tham gia, hoc b tr mt kim ton vin khc tham gia kim k hin vt hng tn kho ca bn th ba, nu c th;
Thu thp bo co ca mt kim ton vin khc, hoc bo co ca mt kim ton vin ca t chc cung cp dch v v tnh y v thch hp ca kim sot ni b ca
bn th ba m bo rng hng tn kho c kim k ng n v c bo v thch ng;
Kim tra cc ti liu lin quan n hng tn kho do bn th ba nm gi, v d, phiu nhp kho;
Yu cu xc nhn t cc bn khc khi hng tn kho c em ra th chp.
Cc v kin tng v tranh chp
Tnh y ca cc v kin tng v tranh chp (Tham chiu: on 9)
A17. Cc v kin tng v tranh chp lin quan n n v c kim ton c th c nh hng trng yu n bo co ti chnh v v vy, c th cn phi c ghi nhn hoc thuyt
minh trong bo co ti chnh.
A18. Ngoi cc th tc theo quy nh ti on 9, cc th tc lin quan khc c th bao gm vic s dng thng tin thu thp c t cc th tc nh gi ri ro c thc hin nhm
tm hiu v n v c kim ton v mi trng ca n v gip kim ton vin bit c v cc v kin tng v tranh chp lin quan n n v.
A19. Bng chng kim ton thu thp c cho mc ch xc nh cc v kin tng v tranh chp m c th lm pht sinh ri ro c sai st trng yu cng c th cung cp bng
chng kim ton v cc vn khc c lin quan n cc v kin tng v tranh chp, nh vic nh gi v o lng. Chun mc kim ton quc t s 540
[10]
quy nh v
hng dn vic kim ton vin xem xt cc v kin tng v tranh chp cn phi a ra cc c tnh k ton hoc thuyt minh lin quan trong bo co ti chnh.
Kim tra cc khon ph t vn php lut (Tham chiu: on 9(c))
A20. Ty tng trng hp, kim ton vin c th xt thy cn phi kim tra cc chng t gc c lin quan, nh ha n ph t vn php lut khi kim ton vin kim tra cc khon
ph ny.
Trao i vi chuyn gia t vn php lut ngoi n v (Tham chiu: on 10-11)
A21. Vic trao i trc tip vi chuyn gia t vn php lut ngoi n v gip kim ton vin thu thp y bng chng kim ton thch hp v vic liu kim ton vin c c
bit v cc v kin tng v tranh chp trng yu hay khng v cc c tnh ca Ban Gim c n v c kim ton v cc nh hng ti chnh, k c cc chi ph, c hp l
hay khng.
A22. Trong mt s trng hp, kim ton vin c th tm cch trao i trc tip vi chuyn gia t vn php lut ngoi n v bng cch gi th yu cu chung. V mc ch ny,
th yu cu chung ngh chuyn gia t vn php lut ngoi n v thng bo cho kim ton vin v bt k v kin tng v tranh chp no m chuyn gia t vn php lut
bit, cng vi mt bn nh gi v hu qu ca cc v kin tng v tranh chp, v c tnh cc nh hng ti chnh, k c cc chi ph c lin quan.
A23. Nu kim ton vin xt thy chuyn gia t vn php lut ngoi n v c th s khng phc p li th yu cu chung mt cch thch hp (v d, nu t chc ngh nghip m
chuyn gia t vn php lut l thnh vin nghim cm vic tr li th yu cu ) th kim ton vin c th tm cch trao i trc tip thng qua vic gi th yu cu c th. V
mc ch ny, th yu cu c th bao gm:
(a) Danh sch cc v kin tng v tranh chp;
(b) nh gi ca Ban Gim c n v c kim ton v hu qu ca tng v kin tng v tranh chp c xc nh v c tnh cc nh hng ti chnh ca v vic
, k c cc chi ph c lin quan;
(c) Yu cu chuyn gia t vn php lut ngoi n v xc nhn tnh hp l trong cc nh gi ca Ban Gim c n v c kim ton v cung cp cho kim ton vin cc
thng tin b sung, nu danh sch cc v kin tng v tranh chp c chuyn gia t vn php lut ngoi n v cho l khng y hoc khng chnh xc.
A24. Trong mt s trng hp nht nh, kim ton vin cng c th xt thy cn phi gp chuyn gia t vn php lut ngoi n v trao i v hu qu c th c ca cc v kin
tng v tranh chp. Trng hp ny c th xy ra nu:
Kim ton vin xc nh rng cc v kin tng v tranh chp l ri ro ng k;
Cc v kin tng v tranh chp c tnh cht phc tp;
C s bt ng gia Ban Gim c n v c kim ton v chuyn gia t vn php lut ngoi n v.
Thng thng, cc cuc trao i phi c s ng ca Ban Gim c n v c kim ton v cn c i din Ban Gim c n v tham d.
A25. Theo Chun mc kim ton quc t s 700
[11]
, ngy lp bo co kim ton khng c sm hn ngy m kim ton vin thu thp c y bng chng kim ton thch
hp lm c s a ra kin kim ton v bo co ti chnh. Kim ton vin c th thu thp bng chng kim ton v tnh trng ca cc v kin tng v tranh chp cho n
ngy lp bo co kim ton bng cch phng vn Ban Gim c n v c kim ton, chuyn gia t vn php lut trong n v chu trch nhim gii quyt cc vn c lin
quan. Trong mt s trng hp, kim ton vin c th cn phi c cp nht thng tin t chuyn gia t vn php lut ngoi n v.
Thng tin b phn (Tham chiu: on 13)
A26. Ty thuc vo khun kh lp v trnh by bo co ti chnh c p dng, n v c th phi hoc c php cng b thng tin b phn trong bo co ti chnh. Trch nhim
ca kim ton vin l a ra kin v bo co ti chnh xt trn phng din tng th, trong c vic trnh by v thuyt minh thng tin b phn. Do , kim ton vin
khng bt buc phi thc hin cc th tc kim ton cn thit a ra kin v thng tin b phn c trnh by ring bit.
Tm hiu v cc phng php m Ban Gim c n v c kim ton s dng (Tham chiu: on 13(a))
A27. Ty tng trng hp, khi tm hiu v cc phng php m Ban Gim c n v c kim ton s dng xc nh thng tin b phn v liu cc phng php c th cho
php cng b thng tin b phn theo khun kh lp v trnh by bo co ti chnh c p dng hay khng, cc vn m kim ton vin c th tm hiu bao gm:
Doanh thu v chi ph gia cc b phn, v loi tr cc khon pht sinh trong ni b mt b phn;
So snh vi d ton v cc kt qu d kin khc, v d, t l li nhun trn doanh thu;
Vic phn b ti sn v chi ph gia cc b phn;
Tnh nht qun vi cc k trc, v tnh y ca thuyt minh v nhng im khng nht qun.
[1]
[2]
ISA 500, Bng chng kim ton.
[3]
[4]
ISA 600, Lu c bit khi kim ton bo co ti chnh tp on (k c cng vic ca kim ton vin n v thnh vin.
[5]
ISA 620, S dng cng vic ca chuyn gia.
[6]
ISA 330, on 22-23.
[7]
ISA 200, on A48.
[8]
ISA 705, on 13.
[9]
ISA 505, Th tc xc nhn t bn ngoi.
[10]
ISA 540, Kim ton cc c tnh k ton, bao gm c tnh k ton v gi tr hp l v cc thuyt minh lin quan.
[11]
ISA 700, on 41.
THNG TIN XC NHN T BN NGOI
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Th tc xc nhn t bn ngoi thu thp bng chng kim ton 2-3
Ngy hiu lc............................................................................................................... 4
Mc tiu ................................................................................................................... 5
Gii thch thut ng................................................................................................... 6
Yu cu
Th tc xc nhn t bn ngoi....................................................................................... 7
Ban Gim c n v c kim ton khng ng kim ton vin gi th
xc nhn...................................................................................................................... 8-9
Kt qu ca cc th tc xc nhn t bn ngoi............................................................... 10-14
Xc nhn ng (dng ph nh)..................................................................................... 15
nh gi bng chng thu thp c............................................................................... 16
Th tc xc nhn t bn ngoi....................................................................................... A1-A7
Ban Gim c n v c kim ton khng ng kim ton vin
gi th xc nhn .......................................................................................................... A8-A10
Kt qu ca cc th tc xc nhn t bn ngoi..A11-A22
Xc nhn ng (dng ph nh)..................................................................................... A23
nh gi bng chng thu thp c..A24-A25
Chun mc kim ton quc t (ISA) s 505, Thng tin xc nhn t bn ngoi cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton
vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic s dng cc th tc xc nhn t bn ngoi thu thp bng chng kim ton theo yu
cu ca Chun mc kim ton quc t s 330
[1]
[2]
. Cc vn lin quan n cc v kin tng v tranh chp khng c quy nh v
hng dn trong chun mc ny m c quy nh v hng dn ti Chun mc kim ton quc t s 501
[3]
.
Th tc xc nhn t bn ngoi thu thp bng chng kim ton
2. Theo Chun mc kim ton quc t s 500, tin cy ca bng chng kim ton chu nh hng bi ngun gc, ni dung ca bng chng kim ton v ph thuc vo hon cnh
c th m bng chng kim ton c thu thp
[4]
. Chun mc kim ton quc t s 500 cng hng dn mt s nguyn tc nh gi tin cy ca bng chng kim ton nh
sau
[5]
:
Bng chng kim ton ng tin cy hn nu c thu thp t cc ngun c lp bn ngoi n v c kim ton.
Bng chng kim ton do kim ton vin trc tip thu thp ng tin cy hn so vi bng chng kim ton c thu thp gin tip hoc do suy lun.
Bng chng kim ton dng vn bn, c th l trn giy t, phng tin in t, hoc cc dng khc, ng tin cy hn bng chng c thu thp bng li.
Do , tu thuc vo hon cnh c th ca cuc kim ton, bng chng kim ton di dng thng tin xc nhn t bn ngoi m kim ton vin nhn trc tip t cc bn xc
nhn c th ng tin cy hn bng chng c to ra trong ni b n v c kim ton. Mc ch ca chun mc kim ton ny nhm gip kim ton vin thit k v thc hin
cc th tc xc nhn t bn ngoi thu thp bng chng kim ton ph hp v ng tin cy.
3. Cc chun mc kim ton quc t khc cng tha nhn rng thng tin xc nhn t bn ngoi l mt ngun bng chng kim ton quan trng, v d:
Chun mc kim ton quc t s 330 quy nh trch nhim ca kim ton vin trong vic thit k v thc hin cc bin php x l tng th i vi cc ri ro c sai st trng
yu c nh gi cp bo co ti chnh, ng thi thit k v thc hin cc th tc kim ton tip theo vi ni dung, lch trnh v phm vi da vo kt qu nh gi ri
ro c sai st trng yu cp c s dn liu v nhm x l cc ri ro
[6]
. Ngoi ra, Chun mc kim ton quc t s 330 yu cu rng, cho d kt qu nh gi ri ro c
sai st trng yu nh th no th kim ton vin u phi thit k v thc hin cc th nghim c bn i vi tng nhm giao dch, s d ti khon v thuyt minh trng yu.
Chun mc ny cng yu cu kim ton vin phi xem xt c cn thc hin cc th tc xc nhn t bn ngoi nh l cc th nghim c bn hay khng
[7]
.
Chun mc kim ton quc t s 330 quy nh mc ri ro c kim ton vin nh gi cng cao th cng phi thu thp bng chng kim ton thuyt phc hn
[8]
. lm
c iu ny, kim ton vin c th phi tng s lng bng chng hoc thu thp bng chng ph hp v ng tin cy hn, hoc c hai. V d, kim ton vin c th ch
trng hn vo vic thu thp bng chng trc tip t bn th ba hoc thu thp bng chng chng thc t mt s ngun c lp. Theo Chun mc kim ton quc t s 330, cc
th tc xc nhn t bn ngoi c th gip kim ton vin thu thp c bng chng kim ton c tin cy cao cn thit x l cc ri ro c sai st trng yu do gian ln
hoc nhm ln
[9]
.
Theo Chun mc kim ton quc t s 240, kim ton vin c th thit k cc yu cu xc nhn thu thp thm thng tin chng thc nh l mt bin php x l cc ri ro
c sai st trng yu nh gi do gian ln cp c s dn liu
[10]
.
Theo Chun mc kim ton quc t s 500, cc thng tin chng thc thu thp c t ngun c lp vi n v c kim ton, nh thng tin xc nhn t bn ngoi, c th
lm tng mc m bo m kim ton vin t c t bng chng trong cc ti liu, s k ton hoc gii trnh ca Ban Gim c n v c kim ton
[11]
.
Ngy hiu lc
Mc tiu
5. Mc tiu ca kim ton vin khi s dng cc th tc xc nhn t bn ngoi l thit k v thc hin cc th tc nhm thu thp c bng chng kim ton ph hp v ng tin cy.
Gii thch thut ng
a) Thng tin xc nhn t bn ngoi L bng chng kim ton thu thp c di dng phn hi bng vn bn trc tip t bn th ba (bn xc nhn) cho kim ton vin, c
th l vn bn giy, th in t hoc phng tin khc.
b) Th xc nhn m (dng khng nh) - L ngh bn xc nhn phc p trc tip cho kim ton vin nu r bn xc nhn ng hoc khng ng vi thng tin cn xc
nhn, hoc cung cp thng tin yu cu xc nhn.
c) Th xc nhn ng (dng ph nh) - L ngh bn xc nhn phc p trc tip cho kim ton vin ch khi bn xc nhn khng ng vi thng tin c nu trong th
xc nhn.
d) Khng phn hi - L bn xc nhn khng phc p hoc khng phc p y cho th xc nhn m, hoc th xc nhn b tr li.
e) Ngoi l - L phn hi cho thy s khc nhau gia thng tin cn xc nhn, hoc thng tin trong s k ton ca n v v thng tin do bn xc nhn cung cp.
Yu cu
Th tc xc nhn t bn ngoi
7. Khi thc hin cc th tc xc nhn t bn ngoi, kim ton vin phi duy tr kim sot i vi cc yu cu xc nhn t bn ngoi, bao gm:
a) Xc nh thng tin cn c xc nhn hoc yu cu xc nhn (Tham chiu: on A1);
b) La chn bn xc nhn thch hp (Tham chiu: on A2);
c) Thit k th xc nhn, m bo ng a ch ca ngi nhn v a ch ca kim ton vin th phc p s c gi trc tip ti kim ton vin (Tham chiu: on A3-
A6);
d) Gi th xc nhn, k c gi th xc nhn tip theo, nu cn, cho bn xc nhn (Tham chiu: on A7).
Ban Gim c n v c kim ton khng ng kim ton vin gi th xc nhn
8. Nu Ban Gim c n v c kim ton khng ng kim ton vin gi th xc nhn, kim ton vin phi:
a) iu tra l do ca vic Ban Gim c khng ng v thu thp bng chng kim ton v tnh hp l v hp l ca cc l do (Tham chiu: on A8);
b) Xem xt vic Ban Gim c khng ng tc ng nh th no n nh gi ca kim ton vin v ri ro c sai st trng yu lin quan, k c ri ro c gian ln, v n ni
dung, lch trnh v phm vi ca cc th tc kim ton khc (Tham chiu: on A9);
c) Thc hin cc th tc kim ton thay th c thit k thu thp bng chng kim ton ph hp v ng tin cy (Tham chiu: on A10).
9. Nu kim ton vin kt lun rng l do ca vic Ban Gim c khng ng kim ton vin gi th xc nhn l khng hp l, hoc kim ton vin khng th thu thp c
bng chng kim ton ph hp v ng tin cy t cc th tc kim ton thay th, kim ton vin phi trao i vi Ban Qun tr theo Chun mc kim ton quc t s 260
[12]
.
Kim ton vin cng phi xc nh cc nh hng i ca vn ny i vi cuc kim ton v kin kim ton theo Chun mc kim ton quc t s 705
[13]
.
Kt qu ca cc th tc xc nhn t bn ngoi
tin cy ca cc thng tin phn hi th xc nhn
10. Nu kim ton vin nhn thy c cc yu t lm pht sinh nghi ng v tin cy ca thng tin phn hi th xc nhn, kim ton vin phi thu thp thm bng chng kim ton
gii quyt cc nghi ng (Tham chiu: on A11-A16).
11. Nu kim ton vin xc nh rng thng tin phn hi th xc nhn khng ng tin cy, kim ton vin phi xem xt cc nh hng n nh gi v ri ro c sai st trng yu lin
quan, k c ri ro c gian ln v n ni dung, lch trnh v phm vi cc th tc kim ton khc (Tham chiu: on A17).
Khng phn hi
12. Trong trng hp khng nhn c phn hi, kim ton vin phi thc hin cc th tc kim ton thay th thu thp bng chng kim ton ph hp v ng tin cy (Tham
chiu: on A18-A19).
Trng hp cn thit phi c c phn hi th xc nhn m thu thp y bng chng kim ton thch hp
13. Nu kim ton vin xc nh rng cn thit phi c c phn hi th xc nhn m thu thp y bng chng kim ton thch hp th cc th tc kim ton thay th s
khng cung cp c bng chng kim ton m kim ton vin cn. Nu kim ton vin khng c c xc nhn , kim ton vin phi xc nh cc nh hng ca vn ny
i vi cuc kim ton v kin kim ton theo Chun mc kim ton quc t s 705 (Tham chiu: on A20).
Ngoi l
14. Kim ton vin phi iu tra cc ngoi l xc nh liu cc ngoi l c phi l du hiu ca sai st hay khng (Tham chiu: on A21-A22).
Xc nhn ng (dng ph nh)
15. Xc nhn ng (dng ph nh) cung cp bng chng kim ton t thuyt phc hn xc nhn m (dng khng nh). Do , kim ton vin khng c s dng th xc nhn ng
nh l th nghim c bn duy nht nhm x l ri ro c sai st trng yu nh gi cp c s dn liu tr khi tn ti tt c cc trng hp sau y (Tham chiu: on A23):
Kim ton vin nh gi ri ro c sai st trng yu l thp v thu thp y bng chng kim ton thch hp v tnh hu hiu ca cc hot ng kim sot c lin quan n c
s dn liu;
(b) Tng th cc phn t cn xc nhn qua th xc nhn ng bao gm mt s lng ln cc s d ti khon, giao dch nh, hoc iu kin ng nht;
(c) T l ngoi l d kin rt thp; v
(d) Kim ton vin khng bit v cc trng hp hoc iu kin khin ngi nhn th xc nhn ng khng quan tm n yu cu xc nhn.
nh gi bng chng thu thp c
16. Kim ton vin phi nh gi liu kt qu ca cc th tc xc nhn t bn ngoi cung cp bng chng kim ton ph hp v ng tin cy cha hay cn phi thu thp thm cc
bng chng kim ton khc (Tham chiu: on A24-A25).
***
Hng dn p dng
Th tc xc nhn t bn ngoi
Xc nh thng tin cn c xc nhn hoc yu cu xc nhn (Tham chiu: on 7(a))
A1. Cc th tc xc nhn t bn ngoi thng c thc hin xc nhn hoc yu cu cung cp thng tin lin quan ti cc s d ti khon v cc yu t cu thnh cc s d ti
khon . Cc th tc ny cng c th c s dng xc nhn cc iu khon ca tha thun, hp ng, hoc giao dch gia n v c kim ton v cc bn khc, hoc
xc nhn vic b thiu cc iu khon nht nh, nh ph lc hp ng.
La chn bn xc nhn thch hp (Tham chiu: on 7(b))
A2. Th phc p t bn xc nhn cung cp bng chng kim ton ph hp v ng tin cy hn khi th xc nhn c gi cho mt bn xc nhn m kim ton vin tin tng rng
c hiu bit v cc thng tin cn c xc nhn. V d, cn b ca mt t chc ti chnh c hiu bit v cc giao dch hoc tha thun cn c xc nhn c th l ngi ph hp
nht trong t chc ti chnh gi th yu cu xc nhn.
Thit k th xc nhn (Tham chiu: on 7(c))
A3. Vic thit k th xc nhn c th nh hng trc tip n t l phc p, tin cy v ni dung ca bng chng kim ton thu thp c t th phc p.
A4. Cc yu t cn xem xt khi thit k th xc nhn, bao gm:
C s dn liu c lin quan.
Cc ri ro c sai st trng yu c th c xc nh, k c ri ro c gian ln.
Hnh thc v cch trnh by th xc nhn.
Kinh nghim t cuc kim ton trc hoc cc hp ng tng t.
Phng thc trao i thng tin (v d, trn giy t, th in t hoc phng tin khc).
Vic Ban Gim c n v c kim ton chp thun hoc khuyn khch bn xc nhn phc p li kim ton vin. Bn xc nhn c th ch sn sng phc p li th xc
nhn khi c s ng ca Ban Gim c n v c kim ton.
Kh nng bn xc nhn xc nhn hoc cung cp thng tin c yu cu (v d, xc nhn gi tr ca mt ha n hay xc nhn tng s d).
A5. Th xc nhn m yu cu bn xc nhn phc p li kim ton vin trong mi trng hp, hoc bng cch khng nh bn xc nhn ng vi cc thng tin c yu cu xc
nhn, hoc bng cch yu cu bn xc nhn cung cp thng tin. Phn hi loi ny thng c k vng l cung cp bng chng kim ton ng tin cy. Tuy nhin, c ri ro l
bn xc nhn c th tr li th xc nhn m khng xc minh thng tin l chnh xc hay khng. Kim ton vin c th gim ri ro ny bng cch s dng th xc nhn m nhng
khng ghi r s liu (hoc cc thng tin khc) trn th, v yu cu bn xc nhn in s liu hoc cung cp cc thng tin khc. Mt khc, vic s dng dng th xc nhn
trng ny c th lm gim t l phc p do bn xc nhn phi b ra nhiu cng sc hn tr li.
A6. Vic xc nh rng th xc nhn c in ng a ch bao gm kim tra tnh chnh xc ca mt s hoc tt c cc a ch trn th xc nhn trc khi gi i.
Th xc nhn tip theo (Tham chiu: on 7(d))
A7. Kim ton vin c th gi th xc nhn thm mt ln na khi cha nhn c phn hi cho th xc nhn trc trong mt khong thi gian hp l. V d, sau khi xc minh
li tnh chnh xc ca a ch ban u, kim ton vin c th gi li th xc nhn.
Ban Gim c n v c kim ton khng ng kim ton vin gi th xc nhn
Tnh hp l ca vic Ban Gim c khng ng (Tham chiu: on 8(a))
A8. Vic Ban Gim c khng ng kim ton vin gi th xc nhn lm hn ch phm vi thu thp bng chng kim ton m kim ton vin mong mun. Do , kim ton
vin cn iu tra nguyn nhn ca s khng ng ny. Nguyn nhn ph bin l gia n v c kim ton v bn xc nhn hin ang tn ti tranh chp php l hoc hai bn
ang thng lng v vic th xc nhn xut hin khng ng lc c th nh hng n cch gii quyt tranh chp hoc thng lng . Kim ton vin cn tm kim bng
chng kim ton v tnh hp l v hp l ca cc l do v c th c ri ro l Ban Gim c c tnh ngn khng cho kim ton vin thu thp bng chng kim ton c th cho
thy s tn ti ca gian ln hoc nhm ln.
nh hng n nh gi ca kim ton vin v ri ro c sai st trng yu (Tham chiu: on 8(b))
A9. Kim ton vin c th kt lun t nh gi trong on 8(b) rng c th cn phi xem xt li nh gi v ri ro c sai st trng yu cp c s dn liu v iu chnh cc th
tc kim ton d kin theo Chun mc kim ton quc t s 315
[14]
. V d, nu l do Ban Gim c n v c kim ton yu cu khng gi th xc nhn l khng hp l,
iu ny c th cho thy mt yu t dn n ri ro c gian ln cn c nh gi theo Chun mc kim ton quc t s 240
[15]
.
Th tc kim ton thay th (Tham chiu: on 8(c))
A10. Cc th tc kim ton thay th c thc hin c th tng t nh cc th tc p dng khi th xc nhn khng c phn hi nh hng dn ti on A18-A19 Chun mc
ny. Cc th tc cng cn tnh n cc kt qu nh gi ca kim ton vin ti on 8(b) Chun mc ny.
Kt qu ca cc th tc xc nhn t bn ngoi
tin cy ca cc thng tin phn hi th xc nhn (Tham chiu: on 10)
A11. Theo Chun mc kim ton quc t s 500, thm ch khi bng chng kim ton c thu thp t cc ngun bn ngoi n v c kim ton th cng c th c trng hp lm
nh hng n tin cy ca cc bng chng
[16]
. Tt c cc phn hi u c th c ri ro b che y, sa i hoc gian ln. Ri ro lun tn ti cho d th phc p nhn
c dng giy t, th in t hoc cc phng tin khc. Cc yu t c th lm pht sinh nghi ng v tin cy ca thng tin phn hi bao gm:
Th phc p c kim ton vin gin tip nhn; hoc
Th phc p c th khng do bn xc nhn gi.
A12. Th phc p c nhn qua phng tin in t, v d qua fax hoc th in t, cha ng ri ro v tin cy v c th kh tm c bng chng v ngun gc v thm
quyn ca ngi phc p, v c th kh pht hin ra nhng sa i. Mt quy trnh c kim ton vin v ngi phc p s dng to ra mt mi trng an ton cho cc
phn hi nhn c qua phng tin in t c th gim thiu cc ri ro ny. Nu kim ton vin tin tng rng quy trnh l an ton v c kim sot ng n th tin
cy ca cc thng tin phn hi tng ln. Qu trnh xc nhn qua phng tin in t c th kt hp nhiu k thut khc nhau xc nhn danh tnh hp l ca ngi gi thng
tin in t, v d, bng cch s dng mt m, ch k in t, v cc th tc xc minh tnh xc thc ca trang thng tin in t.
A13. Nu bn xc nhn kt hp vi mt bn th ba phc p li th xc nhn, kim ton vin c th thc hin cc th tc xc nh ri ro nh sau:
Th phc p c th khng c gi t ngun ng tin cy;
Ngi phc p c th khng c quyn phc p; v
ng truyn thng tin c th khng an ton.
A14. Chun mc kim ton quc t s 500 yu cu kim ton vin quyt nh liu c iu chnh hoc b sung cc th tc kim ton hay khng gii quyt nghi ng v tin cy
ca thng tin c s dng lm bng chng kim ton
[17]
. Kim ton vin c th xc minh ngun v ni dung ca thng tin phn hi th xc nhn bng cch lin h vi bn
xc nhn. V d, khi bn xc nhn gi th phc p in t, kim ton vin c th gi in cho bn xc nhn xc minh c ng l bn xc nhn gi th phc p khng.
Khi th phc p c gi gin tip cho kim ton vin (v d, do bn xc nhn gi nhm cho n v c kim ton thay v gi cho kim ton vin), kim ton vin c th yu
cu bn xc nhn phc p trc tip bng vn bn cho kim ton vin.
A15. Phn hi bng li cho th xc nhn khng tho mn nh ngha v thng tin xc nhn t bn ngoi v khng phi l phn hi trc tip bng vn bn cho kim ton vin. Tuy
nhin, sau khi nhn c phn hi bng li cho mt yu cu xc nhn, ty vo tnh hnh, kim ton vin c th yu cu bn xc nhn phn hi trc tip bng vn bn cho
kim ton vin. Nu khng nhn c phn hi bng vn bn, theo quy nh ti on 12, kim ton vin phi thu thp cc bng chng kim ton khc b sung cho thng tin
phn hi bng li.
A16. Th phc p c th c gii hn v i tng v mc ch s dng. Nhng gii hn ny khng nht thit lm gim tin cy ca th phc p c dng lm bng chng kim
ton.
Phn hi khng ng tin cy (Tham chiu: on 11)
A17. Trng hp kim ton vin kt lun rng thng tin phn hi khng ng tin cy, kim ton vin c th cn xem xt li nh gi ri ro c sai st trng yu cp c s dn
liu v iu chnh li cc th tc kim ton trong k hoch, ph hp vi Chun mc kim ton quc t s 315
[18]
. V d, mt phn hi khng ng tin cy c th l du hiu ca
mt yu t dn n ri ro c gian ln m ri ro ny cn c nh gi theo quy nh ti Chun mc kim ton quc t s 240
[19]
.
Khng phn hi (Tham chiu: on 12)
A18. V d v cc th tc kim ton thay th m kim ton vin c th thc hin bao gm:
i vi s d cc khon phi thu - kim tra cc phiu thu sau ngy kha s k ton lp bo co ti chnh, vn n v doanh thu bn hng ti thi im gn kt thc
k k ton.
i vi s d cc khon phi tr - kim tra cc phiu chi sau ngy kha s k ton lp bo co ti chnh hoc cng vn, th t t cc bn th ba, v cc giy t khc
nh phiu nhn hng.
A19. Ni dung v phm vi ca cc th tc kim ton thay th chu nh hng ca ti khon v c s dn liu c xem xt. Vic th xc nhn khng c phn hi c th cho thy
ri ro c sai st trng yu cha c xc nh trc . Trong trng hp ny, kim ton vin c th cn xem xt li ri ro c sai st trng yu nh gi cp c s dn
liu v iu chnh li cc th tc kim ton trong k hoch, ph hp vi Chun mc kim ton quc t s 315
[20]
. V d, nhn c t hoc nhiu phn hi hn d kin c th l
du hiu ca mt yu t dn n ri ro c gian ln cha c xc nh trc m ri ro ny cn c nh gi theo Chun mc kim ton quc t s 240
[21]
.
Trng hp cn thit phi c c phn hi th xc nhn m thu thp y bng chng kim ton thch hp (Tham chiu: on 13)
A20. Trong mt s trng hp nht nh, kim ton vin c th xc nh c mt ri ro c sai st trng yu nh gi cp c s dn liu m phi c c phn hi th xc
nhn m v ri ro thu thp c y bng chng kim ton thch hp. V d v trng hp c th bao gm:
Thng tin chng thc cho cc xc nhn ca Ban Gim c n v c kim ton ch c ngoi n v;
Cc yu t dn n ri ro c gian ln c th, v d nh ri ro do Ban Gim c khng ch kim sot, hoc ri ro c s thng ng gia nhn vin v/hoc Ban Gim c,
lm cho kim ton vin khng tin tng vo bng chng kim ton thu thp c t ni b n v.
Ngoi l (Tham chiu: on 14)
A21. Cc ngoi l trong th phc p c th ch ra sai st hoc sai st tim tng trong bo co ti chnh. Khi pht hin c sai st, theo yu cu ca Chun mc kim ton quc t s
240, kim ton vin phi nh gi liu sai st c phi l du hiu ca gian ln hay khng
[22]
. Cc ngoi l cng gip phn bit cht lng ca cc phn hi t cc bn xc
nhn tng t hoc cho cc ti khon tng t. Cc ngoi l cng c th cho thy cc khim khuyt trong kim sot ni b ca n v i vi vic lp v trnh by bo co ti
chnh.
A22. Mt s ngoi l khng cho thy sai st. V d, kim ton vin c th kt lun rng nhng s khc nhau gia th phc p l do yu t thi gian, nh lng, hoc li ghi chp
trong cc th tc xc nhn t bn ngoi.
Xc nhn ng (dng ph nh) (Tham chiu: on 15)
A23. Vic khng nhn c phn hi cho th xc nhn ng khng phi l bng chng r rng rng bn xc nhn nhn c th xc nhn hoc s chnh xc ca thng tin trong
th xc nhn c xc minh. Do , vic bn xc nhn khng phc p li th xc nhn ng cung cp bng chng kim ton c sc thuyt phc thp hn nhiu so vi vic
nhn c phn hi cho th xc nhn m. Cc bn xc nhn cng c th sn lng phc p hn by t s khng ng vi ni dung ca th xc nhn khi thng tin trong th
xc nhn khng c li cho h, v ngc li. V d, ch ti khon tin gi ngn hng c th sn lng phc p hn nu h cho rng s d trong ti khon ca h b ghi thp hn
trong th xc nhn, nhng c th khng mun phc p nu s d ca h c ghi cao hn trong th xc nhn. V vy, vic gi th xc nhn ng cho ch ti khon tin gi
ngn hng s l th tc hu hiu khi xem xt liu s d ti khon c th b ghi thp hn hay khng nhng c th khng hu hiu nu kim ton vin mun tm bng chng lin
quan ti vic s d b ghi tng.
nh gi bng chng thu thp c (Tham chiu: on 16)
A24. Khi nh gi kt qu ca tng th xc nhn t bn ngoi, kim ton vin c th phn loi cc kt qu nh sau:
(a) Phn hi ca bn xc nhn thch hp cho thy bn xc nhn ng vi thng tin c cung cp trong th xc nhn, hoc cung cp cc thng tin c yu cu xc
nhn m khng c ngoi l;
(b) Phn hi c cho l khng ng tin cy;
(c) Khng phn hi; hoc
(d) Phn hi cho thy c ngoi l.
A25. Theo Chun mc kim ton quc t s 330, khi xem xt cc th tc kim ton khc m kim ton vin c th thc hin, nh gi ca kim ton vin c th gip kim ton
vin kt lun liu thu thp c y bng chng kim ton thch hp cha hay cn thu thp thm cc bng chng kim ton khc
[23]
.
[1]
ISA 330, Bin php x l ca kim ton vin i vi ri ro nh gi
[2]
ISA 500, Bng chng kim ton
[3]
ISA 501, Bng chng kim ton i vi cc khon mc v s kin c bit
[4]
ISA 500, on A5.
[5]
ISA 500, on A31.
[6]
ISA 500, on 5-6.
[7]
ISA, on 18-19.
[8]
ISA 330, on 7 (b).
[9]
ISA 330, on A53.
[10]
ISA 240, Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim ton bo co ti chnh, on A37.
[11]
ISA 500, on A8-A9.
[12]
ISA 260, Trao i cc vn vi ban qun tr n v c kim ton, on 16.
[13]
[14]
ISA 315, Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v c kim ton v mi trng ca n v, on 31.
[15]
ISA 240, on 24.
[16]
ISA 500, on A31.
[17]
ISA 500, on 11.
[18]
ISA 315, on 31.
[19]
ISA 240, on 24.
[20]
ISA 315, on 31.
[21]
ISA 240, on 24.
[22]
ISA 240, on 35.
[23]
ISA 330, on 26-27.
KIM TON NM U TIN S D U K
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Ngy hiu lc............................................................................................................... 2
Mc tiu ................................................................................................................... 3
Gii thch thut ng................................................................................................... 4
Yu cu......................................................................................................................
Cc th tc kim ton................................................................................................... 5-9
Kt lun v bo co kim ton....................................................................................... 10-13
Hng dn p dng
Cc th tc kim ton .................................................................................................. A1-A7
Kt lun v bo co kim ton ...................................................................................... A8-A9
Ph lc: Minh ha v bo co kim ton
Chun mc kim ton quc t (ISA) s 510, Kim ton nm u tin S d u k cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin lin quan n s d u k trong cuc kim ton nm u tin. Ngoi cc s liu trong bo co
ti chnh, s d u k cng bao gm nhng vn cn phi thuyt minh tn ti vo thi im u k, nh cc khon tim tng v cc cam kt. Khi bo co ti chnh cha
ng thng tin so snh, cc quy nh v hng dn ca Chun mc kim ton quc t s 710
[1]
cng c p dng. Chun mc kim ton quc t s 300
[2]
quy nh v hng
dn b sung v cc hot ng trc khi bt u cuc kim ton nm u tin.
Ngy hiu lc
Mc tiu
3. Khi thc hin kim ton nm u tin, mc tiu ca kim ton vin i vi s d u k l thu thp y bng chng kim ton thch hp v vic liu:
(a) S d u k c cha ng sai st gy nh hng trng yu n bo co ti chnh k hin ti hay khng; v
(b) Cc chnh sch k ton thch hp c phn nh trong s d u k c c p dng nht qun trong bo co ti chnh nm hin ti hay khng, hoc nhng thay i i vi
cc chnh sch k ton c c x l mt cch thch hp hoc c trnh by v thuyt minh y theo khun kh v lp v trnh by bo co ti chnh c p dng hay
khng.
Cc thut ng
(a) Kim ton nm u tin - L cuc kim ton trong :
(i) Bo co ti chnh k trc khng c kim ton; hoc
(ii) Bo co ti chnh k trc c kim ton bi kim ton vin tin nhim.
(b) S d u k - L s d ti khon ti thi im u k. S d u k da vo s d cui k trc v phn nh nh hng ca cc giao dch, s kin ca cc k
trc v cc chnh sch k ton c p dng trong k trc. S d u k cng bao gm nhng vn cn phi thuyt minh tn ti vo thi im u k, nh cc
khon tim tng v cc cam kt.
(c) Kim ton vin tin nhim - L kim ton vin ca mt doanh nghip kim ton khc thc hin kim ton bo co ti chnh ca mt n v trong k trc v
c thay th bng kim ton vin hin ti.
Yu cu
Cc th tc kim ton
S d u k
5. Kim ton vin phi c bo co ti chnh gn nht, nu c, v bo co kim ton ca kim ton vin tin nhim v bo co ti chnh , nu c, nhm thu thp thng tin lin
quan n s d u k, k c cc thuyt minh.
6. Kim ton vin phi thu thp y bng chng kim ton thch hp v vic liu s d u k c cha ng sai st gy nh hng trng yu n bo co ti chnh k hin ti
hay khng, bng cch (Tham chiu: on A1A2):
(a) Xc nh liu s d cui k trc c kt chuyn chnh xc sang s d u k hin ti, hoc c iu chnh li nu cn thit hay cha;
(b) Xc nh liu s d u k c phn nh vic p dng cc chnh sch k ton thch hp hay khng;
(c) Thc hin mt hoc cc th tc sau (Tham chiu: on A3A7):
(i) Nu bo co ti chnh k trc c kim ton th phi sot xt giy t lm vic ca kim ton vin tin nhim thu thp bng chng lin quan n s d u k;
(ii) nh gi liu cc th tc kim ton c thc hin trong nm hin ti c cung cp bng chng lin quan n s d u k hay khng; hoc
(iii) Tin hnh cc th tc kim ton c th nhm thu thp bng chng lin quan n s d u k.
7. Nu kim ton vin thu thp c bng chng kim ton chng minh rng s d u k cha ng cc sai st gy nh hng trng yu n bo co ti chnh k hin ti, kim
ton vin phi tin hnh cc th tc kim ton b sung thch hp ty theo hon cnh c th xc nh nh hng i vi bo co ti chnh k hin ti. Nu kim ton vin kt
lun rng bo co ti chnh k hin ti cha ng cc sai st nh vy, kim ton vin phi trao i cc sai st vi cp qun l ph hp v Ban Qun tr n v c kim ton
theo Chun mc kim ton quc t s 450
[3]
.
S nht qun trong cc chnh sch k ton
8. Kim ton vin phi thu thp y bng chng kim ton thch hp v vic liu cc chnh sch k ton c phn nh trong s d u k c c p dng nht qun trong bo
co ti chnh k hin ti hay khng, v liu nhng thay i trong cc chnh sch k ton c l gii mt cch thch hp, c trnh by v thuyt minh y theo khun kh
v lp v trnh by bo co ti chnh c p dng hay cha.
Thng tin lin quan trong bo co ca kim ton vin tin nhim
9. Nu bo co ti chnh k trc c kim ton vin tin nhim a ra kin kim ton khng phi l kin chp nhn ton phn, kim ton vin k hin ti phi xem xt nh
hng ca vn dn n kin khng phi l kin chp nhn ton phn khi nh gi ri ro c sai st trng yu trong bo co ti chnh k hin ti theo Chun mc kim ton
quc t s 315
[4]
.
Kt lun v bo co kim ton
S d u k
10. Nu kim ton vin khng th thu thp y bng chng kim ton thch hp lin quan n s d u k th kim ton vin phi a ra kin ngoi tr hoc nu cn thit, t
chi a ra kin v bo co ti chnh theo Chun mc kim ton quc t s 705
[5]
(Tham chiu: on A8).
11. Nu kim ton vin kt lun rng s d u k cha ng sai st gy nh hng trng yu n bo co ti chnh k hin ti, v nh hng khng c x l mt cch thch
hp hoc khng c trnh by v thuyt minh y , kim ton vin phi a ra kin ngoi tr hoc kin tri ngc, nu cn thit, theo Chun mc kim ton quc t s
705.
S nht qun trong cc chnh sch k ton
12. Nu kim ton vin kt lun rng:
(a) cc chnh sch k ton k hin ti khng c p dng nht qun i vi s d u k theo khun kh v lp v trnh by bo co ti chnh c p dng; hoc
(b) s thay i trong cc chnh sch k ton khng c x l mt cch thch hp hoc khng c trnh by v thuyt minh y theo khun kh v lp v trnh by bo co
ti chnh c p dng,
th kim ton vin phi a ra kin ngoi tr hoc kin tri ngc, nu cn thit, theo Chun mc kim ton quc t s 705
kin kim ton ca kim ton vin tin nhim khng phi l kin chp nhn ton phn
13. Nu kin kim ton v bo co ti chnh k trc ca n v c kim ton ca kim ton vin tin nhim khng phi l kin chp nhn ton phn v vn dn n kin
vn ph hp v nh hng trng yu n bo co ti chnh k hin ti th kim ton vin phi a ra kin khng phi l kin chp nhn ton phn v bo co ti chnh k
hin ti theo Chun mc kim ton quc t s 705 v 710 (Tham chiu: on A9).
***
Hng dn p dng
Cc th tc kim ton
Lu khi kim ton cc n v trong lnh vc cng (Tham chiu: on 6)
A1. Trong lnh vc cng, php lut v cc quy nh c th gii hn cc thng tin m kim ton vin hin ti c th thu thp t kim ton vin tin nhim. V d, nu mt n v
trong lnh vc cng c kim ton nm trc bi Kim ton Nh nc (v d, Tng kim ton, hoc mt ngi khc c nng lc ph hp c b nhim thay mt cho Tng
kim ton), nay c t nhn ha, th mc tip cn vi giy t lm vic hoc thng tin khc m Kim ton Nh nc c th cung cp cho kim ton vin mi c b nhim trong
khu vc t nhn c th b hn ch bi php lut v cc quy nh v tnh bo mt. Trong trng hp thng tin trao i b hn ch nh vy, kim ton vin c th cn thu thp
bng chng kim ton bng cc hnh thc khc v nu vn khng thu thp c y bng chng kim ton thch hp, kim ton vin cn xem xt nh hng n kin
kim ton.
A2. Nu Kim ton Nh nc thu hoc y thc cho mt doanh nghip kim ton thc hin kim ton mt n v trong lnh vc cng, v Kim ton Nh nc thu hoc y thc
mt doanh nghip kim ton khc kim ton bo co ti chnh nm trc, th trng hp ny khng c coi l thay i kim ton vin i vi Kim ton Nh nc. Tuy
nhin, ty thuc vo bn cht ca vic thu hoc y thc kim ton, cuc kim ton c th c coi l kim ton nm u tin i vi doanh nghip kim ton khi thc hin cc
trch nhim ca h v v th cc quy nh v hng dn ca chun mc ny s c p dng.
S d u k (Tham chiu: on 6(c))
A3. Ni dung v phm vi ca cc th tc kim ton cn thit thu thp y bng chng kim ton thch hp lin quan n s d u k ph thuc vo cc vn sau:
Cc chnh sch k ton m n v c kim ton p dng.
Ni dung ca s d cc ti khon, cc nhm giao dch v cc thuyt minh cng nh ri ro c sai st trng yu trong bo co ti chnh k hin ti.
Tm quan trng ca s d u k i vi bo co ti chnh k hin ti.
Liu bo co ti chnh k trc c c kim ton hay khng v nu c, liu kin ca kim ton vin tin nhim c l dng kin khng phi l kin chp nhn ton
phn hay khng.
A4. Nu bo co ti chnh k trc c kim ton bi kim ton vin tin nhim th kim ton vin hin ti c th thu thp y bng chng kim ton thch hp lin quan n
s d u k bng cch sot xt giy t lm vic ca kim ton vin tin nhim. Vic sot xt c cung cp y bng chng kim ton thch hp hay khng ph thuc vo
nng lc chuyn mn v tnh c lp ca kim ton vin tin nhim.
A5. Chun mc o c v chun mc ngh nghip c lin quan quy nh v hng dn v vic trao i gia kim ton vin hin ti vi kim ton vin tin nhim.
A6. i vi ti sn v n phi tr ngn hn, kim ton vin c th thu thp c bng chng kim ton v s d u k khi thc hin cc th tc kim ton ca k hin ti. V d,
vic kim tra cc khon thu (chi) trong nm ti chnh hin ti lin quan ti cc s d phi thu (phi tr) u k s cung cp bng chng kim ton v tnh hin hu, quyn v
ngha v, tnh y v nh gi vo thi im u k. Tuy nhin, i vi hng tn kho, cc th tc kim ton ca k hin ti i vi s d hng tn kho cui k cung cp rt
t bng chng kim ton v hng tn kho vo thi im u k. Do , kim ton vin c th cn thc hin cc th tc kim ton b sung thu thp y bng chng kim
ton thch hp, v d:
Chng kin vic kim k thc t hng tn kho trong nm hin ti v i chiu vi s lng hng tn kho u nm.
Thc hin cc th tc kim ton i vi vic nh gi hng tn kho u nm.
Thc hin cc th tc kim ton i vi li nhun gp v tnh ng k.
A7. i vi ti sn v n phi tr di hn nh nh xng v thit b, cc khon u t v n di hn, kim ton vin c th thu thp bng chng kim ton bng cch kim tra s,
chng t k ton v cc thng tin khc chng minh cho s d u k. Trong mt s trng hp nht nh, kim ton vin c th thu thp bng chng kim ton lin quan n
s d u k bng cch xc nhn vi bn th ba, v d i vi cc khon u t v n di hn. Trong trng hp khc, kim ton vin c th cn thc hin cc th tc kim
ton b sung.
Kt lun v bo co kim ton
S d u k (Tham chiu: on 10)
A8. Chun mc kim ton quc t s 705 quy nh v hng dn nhng trng hp c th dn n vic kim ton vin a ra kin khng phi l kin chp nhn ton phn,
loi kin thch hp cho tng hon cnh v ni dung bo co kim ton khi kin kim ton khng phi l kin chp nhn ton phn. Vic kim ton vin khng th thu thp
y bng chng kim ton thch hp lin quan n s d u k c th dn n vic kim ton vin phi a ra mt trong cc loi kin kim ton khng phi l kin
chp nhn ton phn nh sau:
kin ngoi tr hoc t chi a ra kin, nu cn thit; hoc
kin ngoi tr hoc t chi a ra kin, nu cn thit, v kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t (nu ph hp), v kin chp nhn ton phn v
tnh hnh ti chnh, tr khi php lut v cc quy nh khng cho php.
Ph lc ca Chun mc ny cung cp v d minh ha v bo co kim ton.
kin kim ton ca kim ton vin tin nhim khng phi l kin chp nhn ton phn (Tham chiu: on 13)
A9. Trong mt s trng hp, vn dn n kin kim ton ca kim ton vin tin nhim khng phi l kin chp nhn ton phn c th khng ph hp v khng nh hng
trng yu n kin kim ton v bo co ti chnh k hin ti. V d khi phm vi kim ton trong k trc b gii hn nhng vn lm pht sinh gii hn ny c gii
quyt trong k hin ti.
Ph lc
(Tham chiu: on A8)
V D V BO CO KIM TON A RA KIN KHNG PHI L KIN CHP NHN TON PHN
V d 1:
Nhng trng hp c m t trong on A8 (a) bao gm:
Kim ton vin khng chng kin vic kim k thc t hng tn kho ti thi im u k v khng th thu thp y bng chng kim ton thch hp lin quan
n s d hng tn kho u k.
nh hng ca vic khng thu thp c y bng chng kim ton thch hp lin quan n s d hng tn kho u k c coi l trng yu nhng khng lan
ta i vi kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t ca n v c kim ton.
[6]
Tnh hnh ti chnh cui k c trnh by hp l.
Ti quc gia ny, php lut v cc quy nh khng cho php kim ton vin a ra kin ngoi tr v kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t v kin
chp nhn ton phn v tnh hnh ti chnh.
BO CO CA KIM TON VIN C LP
[Ngi nhn bo co kim ton]
Bo co v bo co ti chnh
[7]
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC, 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 v bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, v bn tm tt cc chnh sch k ton quan trng v cc thng tin thuyt minh khc.
Trch nhim ca Ban Gim c
[8]
i vi bo co ti chnh
Ban Gim c chu trch nhim v vic lp v trnh by hp l bo co ti chnh theo cc Chun mc bo co ti chnh quc t
[9]
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 quc t. Cc
chun mc ny yu cu chng ti tun th cc yu cu v o c ngh nghip, lp k hoch v thc hin vic kim ton t c s m bo hp l v vic liu bo co ti
chnh c 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 lin quan n vic lp v trnh by hp l
[10]
bo co ti chnh ca n v 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 n v.
[11]
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 ngoi tr ca chng ti.
C s ca kin kim ton ngoi tr
Chng ti c b nhim kim ton bo co ti chnh ca cng ty vo ngy 30/06/20X1 v do chng ti khng c chng kin vic kim k thc t hng tn kho ti thi
im u nm. Cc th tc kim ton thay th cng khng cung cp cho chng ti y bng chng kim ton thch hp i vi s lng hng tn kho ti ngy 31/12/20X0. Do
s d hng tn kho u nm c nh hng n kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t trong nm ca n v, chng ti khng th xc nh liu c cn iu
chnh i vi li nhun cho nm ti chnh c bo co trong bo co kt qu hot ng kinh doanh v lu chuyn tin thun t hot ng kinh doanh trong bo co lu chuyn
tin t hay khng.
kin kim ton ngoi tr
Theo kin ca chng ti, ngoi tr cc nh hng c th c ca vn nu trong on C s ca kin kim ton ngoi tr, bo co ti chnh c trnh by hp l, trn cc
kha cnh trng yu (hoc phn nh trung thc v hp l) 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 Chun mc bo co ti chnh quc t.
Vn khc
Bo co ti chnh ca Cng ty ABC cho nm ti chnh kt thc ngy 31/12/20X0 c mt doanh nghip kim ton khc kim ton v a ra kin chp nhn ton phn
v bo co ti chnh ti ngy 31/03/20X1.
Bo co v cc yu cu khc ca php lut v cc quy nh
[Hnh thc v ni dung ca mc ny ca bo co kim ton s thay i ty thuc vo cc trch nhim bo co khc ca kim ton vin.]
[Ch k ca kim ton vin]
[Ngy k bo co kim ton]
[a ch ca kim ton vin]
V d 2:
Nhng trng hp c m t trong on A8 (b) bao gm:
Kim ton vin khng chng kin vic kim k thc t hng tn kho ti thi im u k v khng th thu thp y bng chng kim ton thch hp lin quan
n s d hng tn kho u k.
nh hng ca vic khng thu thp c y bng chng kim ton thch hp lin quan n s d hng tn kho u k c coi l trng yu nhng khng lan
ta i vi kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t ca n v c kim ton.
Tnh hnh ti chnh cui k c trnh by hp l.
kin kim ton ngoi tr v kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t v kin chp nhn ton phn v tnh hnh ti chnh c coi l thch
hp trong hon cnh ny.
Bo co kim ton v bo co ti chnh
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC, 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 v bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, v bn tm tt cc chnh sch k ton quan trng v cc thng tin thuyt minh khc.
Trch nhim ca Ban Gim c i vi bo co ti chnh
Ban Gim c chu trch nhim v vic lp v trnh by hp l bo co ti chnh theo cc Chun mc bo co ti chnh quc t v chu trch nhim v kim sot ni b m Ban
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 quc t. Cc
chun mc ny yu cu chng ti tun th cc yu cu v o c ngh nghip, lp k hoch v thc hin vic kim ton t c s m bo hp l v vic liu bo co ti
chnh c 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 lin quan n vic lp v trnh by hp l bo co ti chnh ca n v 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 n v. 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 chp nhn ton phn v tnh hnh ti chnh
v kin kim ton ngoi tr v kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t ca chng ti.
C s ca kin kim ton ngoi tr v kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t
Chng ti c b nhim kim ton bo co ti chnh ca cng ty vo ngy 30/06/20X1 v do chng ti khng c chng kin vic kim k thc t hng tn kho ti thi
im u nm. Cc th tc kim ton thay th cng khng cung cp cho chng ti y bng chng kim ton thch hp i vi s lng hng tn kho ti ngy 31/12/20X0. Do
s d hng tn kho u nm c nh hng n kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t trong nm ca n v, chng ti khng th xc nh liu c cn iu
chnh i vi li nhun cho nm ti chnh c bo co trong bo co kt qu hot ng kinh doanh v lu chuyn tin thun t hot ng kinh doanh trong bo co lu chuyn
tin t hay khng.
kin kim ton ngoi tr v kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t
Theo kin ca chng ti, ngoi tr cc nh hng c th c ca vn nu trong on C s ca kin kim ton ngoi tr, bo co kt qu hot ng kinh doanh v bo
co lu chuyn tin t c trnh by hp l, trn cc kha cnh trng yu (hoc phn nh trung thc v hp l) kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t
cho nm ti chnh kt thc ngy 31/12/20X1 ca Cng ty ABC ph hp vi cc Chun mc bo co ti chnh quc t.
kin v tnh hnh ti chnh
Theo kin ca chng ti, bng cn i k ton c trnh by hp l, trn cc kha cnh trng yu (hoc phn nh trung thc v hp l) tnh hnh ti chnh ca Cng ty
ABC ti ngy 31/12/20X1, ph hp vi cc Chun mc bo co ti chnh quc t.
Vn khc
Bo co ti chnh ca Cng ty ABC cho nm ti chnh kt thc ngy 31/12/20X0 c mt doanh nghip kim ton khc kim ton v a ra kin chp nhn ton phn
v bo co ti chnh ti ngy 31/03/20X1.
[1]
ISA 710, Thng tin so snh D liu tng ng v Bo co ti chnh so snh.
[2]
ISA 300, Lp k hoch kim ton bo co ti chnh
[3]
ISA 450, nh gi cc sai st pht hin trong qu trnh kim ton, on 8 v 12.
[4]
[5]
[6]
Nu theo xt on ca kim ton vin, nh hng c coi l trng yu v lan ta i vi kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t ca n v, kim ton vin s t chi a ra
kin v kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t.
[7]
Tiu Bo co v bo co ti chnh khng cn thit trong trng hp tiu th hai Bo co v cc yu cu khc ca php lut v cc quy nh khng p dng.
[8]
Hoc thut ng khc thch hp theo khun kh lut php ring ca mi nc.
[9]
Nu trch nhim ca Ban Gim c l lp v trnh by bo co ti chnh trung thc v hp l, on ny c th sa li l: Ban Gim c chu trch nhim v vic lp v trnh by bo co ti chnh
trung thc v hp l theo cc Chun mc bo co ti chnh quc t, v chu trch nhim v
[10]
Tng t nh ch thch 9, on ny c th c sa li l: Khi thc hin nh gi cc ri ro ny, kim ton vin xem xt kim sot ni b lin quan n vic lp v trnh by bo co ti chnh
trung thc v hp l ca n v 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 n v
[11]
Trong trng hp kim ton vin c trch nhim a ra kin v hiu qu ca kim sot ni b ca n v khi thc hin kim ton bo co ti chnh, cu ny c th sa li l: Khi thc hin nh
gi cc ri ro ny, kim ton vin xem xt kim sot ni b lin quan n vic lp v trnh by hp l bo co ti chnh ca n v nhm thit k cc th tc kim ton ph hp vi tnh hnh thc t.
Tng t nh ch thch 9, on ny c th c sa li l: Khi thc hin nh gi cc ri ro ny, kim ton vin xem xt kim sot ni b lin quan n vic lp v trnh by bo co ti chnh trung
thc v hp l ca n v nhm thit k cc th tc kim ton ph hp vi tnh hnh thc t.
TH TC PHN TCH
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Ngy hiu lc............................................................................................................... 2
Mc tiu ................................................................................................................... 3
Gii thch thut ng................................................................................................... 4
Yu cu
Th tc phn tch c bn............................................................................................... 5
Cc th tc phn tch h tr khi hnh thnh kt lun tng th............................................ 6
iu tra kt qu cc th tc phn tch............................................................................ 7
Hng dn p dng
Gii thch thut ng cc th tc phn tch ...................................................................... A1-A3
Cc th tc phn tch c bn ........................................................................................ A4-A16
Cc th tc phn tch h tr khi hnh thnh kt lun tng th............................................ A17-A19
iu tra kt qu ca cc th tc phn tch...................................................................... A20-A21
Chun mc kim ton quc t s (ISA) 520, Cc th tc phn tch cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp
v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic s dng th tc phn tch nh cc th nghim c bn (th tc phn tch c bn).
Chun mc ny cng quy nh v hng dn trch nhim ca kim ton vin trong vic thc hin cc th tc phn tch vo giai on gn kt thc cuc kim ton gip kim
ton vin hnh thnh kt lun tng th v bo co ti chnh. Chun mc kim ton quc t s 315
[1]
quy nh kim ton vin s dng th tc phn tch nh gi ri ro. Chun
mc kim ton quc t s 330 quy nh v hng dn ni dung, lch trnh v phm vi cc th tc kim ton x l cc ri ro nh gi; cc th tc kim ton ny c th bao
gm cc th tc phn tch c bn.
[2]
Ngy hiu lc
Mc tiu
(a) Thu thp bng chng kim ton ph hp v ng tin cy khi s dng cc th tc phn tch c bn;
(b) Thit k v thc hin cc th tc phn tch vo giai on gn kt thc cuc kim ton gip kim ton vin hnh thnh kt lun tng th v vic liu bo co ti chnh c
nht qun vi hiu bit ca kim ton vin v n v c kim ton hay khng.
Gii thch thut ng
4. Trong cc chun mc kim ton quc t, thut ng Th tc phn tch c hiu l vic nh gi thng tin ti chnh qua vic phn tch cc mi quan h hp l gia d liu ti
chnh v phi ti chnh. Th tc phn tch cng bao gm vic iu tra, khi cn thit, v cc bin ng hoc cc mi quan h c xc nh l khng nht qun vi cc thng tin lin
quan khc hoc c s chnh lch ng k so vi cc gi tr d tnh (Tham chiu: on A1-A3).
Yu cu
Th tc phn tch c bn
5. Khi thit k v thc hin cc th tc phn tch c bn mt cch c lp hoc kt hp vi kim tra chi tit nh l cc th nghim c bn theo Chun mc kim ton quc t s
330,
[3]
kim ton vin phi (Tham chiu: on A4-A5):
(a) Xc nh s ph hp ca cc th tc phn tch c bn c th i vi cc c s dn liu nht nh, trong c tnh n ri ro c sai st trng yu c nh gi v cc
kim tra chi tit (nu c) i vi cc c s dn liu ny (Tham chiu: on A6-A11);
(b) nh gi tin cy ca d liu m kim ton vin s dng d tnh v cc s liu, t sut ghi nhn, trong c xem xt n ngun gc, kh nng so snh, ni dung v
s ph hp ca thng tin sn c, v cc kim sot i vi vic to lp thng tin (Tham chiu: on A12-A14);
(c) D tnh v cc s liu, t sut ghi nhn v nh gi liu d tnh ny c chnh xc xc nh mt sai st, khi xt ring l hoc kt hp vi cc sai st khc, c th lm
cho bo co ti chnh cha ng sai st trng yu hay khng (Tham chiu: on A15);
(d) Xc nh gi tr ca bt k chnh lch no c th chp nhn c gia s liu n v ghi nhn v gi tr d tnh m khng cn iu tra thm nh quy nh ti on 7
Cc th tc phn tch h tr khi hnh thnh kt lun tng th
6. Kim ton vin phi thit k v thc hin cc th tc phn tch vo giai on gn kt thc cuc kim ton gip hnh thnh kt lun tng th v vic liu bo co ti chnh c
nht qun vi hiu bit ca kim ton vin v n v c kim ton hay khng (Tham chiu: on A17-A19).
iu tra kt qu ca cc th tc phn tch
7. Nu vic thc hin cc th tc phn tch theo quy nh ca Chun mc ny gip kim ton vin pht hin c cc bin ng hoc cc mi quan h khng nht qun vi cc
thng tin lin quan khc hoc c chnh lch ng k so vi cc gi tr d tnh, kim ton vin phi iu tra nhng khc bit ny bng cch:
(a) Phng vn Ban Gim c v thu thp bng chng kim ton thch hp lin quan n cc cu tr li ca Ban Gim c;
(b) Thc hin cc th tc kim ton khc nu thy cn thit, ty theo tng trng hp c th (Tham chiu: on A20-A21).
***
Hng dn p dng
Gii thch thut ng th tc phn tch (Tham chiu: on 4)
A1. Cc th tc phn tch bao gm vic so snh cc thng tin ti chnh ca n v vi:
Thng tin c th so snh ca cc k trc;
Cc kt qu d tnh ca n v, nh k hoch hoc d ton, hoc cc c tnh ca kim ton vin, nh c tnh chi ph khu hao ;
Cc thng tin tng t ca ngnh, nh so snh t sut doanh thu bn hng trn cc khon phi thu ca n v c kim ton vi s liu trung bnh ca ngnh, hoc vi
cc n v khc trong cng ngnh c cng quy m hot ng.
A2. Cc th tc phn tch cng bao gm vic xem xt cc mi quan h nh:
Mi quan h gia cc yu t ca thng tin ti chnh c k vng theo mt chiu hng c th d on c da trn kinh nghim ca n v c kim ton, nh t l
li gp;
Mi quan h gia thng tin ti chnh v thng tin phi ti chnh c lin quan nh chi ph nhn cng vi s lng nhn vin.
A3. Kim ton vin c th s dng nhiu phng php khc nhau thc hin cc th tc phn tch, t vic so snh n gin n cc phn tch phc tp i hi phi s dng cc k
thut thng k tin tin. Cc th tc phn tch c th c p dng cho bo co ti chnh hp nht, cc b phn cu thnh hoc cc yu t ring l ca thng tin.
Th tc phn tch c bn (Tham chiu: on 5)
A4. Cc th nghim c bn m kim ton vin thc hin cp c s dn liu c th l kim tra chi tit, th tc phn tch c bn, hoc kt hp c hai. Vic quyt nh thc hin
th tc kim ton no, k c quyt nh c s dng th tc phn tch c bn hay khng, ty thuc vo xt on ca kim ton vin v hiu qu v hiu sut ca cc th tc kim
ton c th p dng gim ri ro kim ton cp c s dn liu xung mt mc thp c th chp nhn c.
A5. Kim ton vin c th phng vn Ban Gim c n v c kim ton v mc sn c v tin cy ca cc thng tin cn thit cho vic p dng cc th tc phn tch c bn,
v kt qu ca bt k th tc phn tch no m n v thc hin. Vic s dng d liu phn tch do Ban Gim c n v lp c th c hiu qu nu kim ton vin tha mn
rng cc d liu ny c lp mt cch ng n.
S ph hp ca cc th tc phn tch c th i vi cc c s dn liu nht nh (Tham chiu: on 5(a))
A6. Cc th tc phn tch c bn thng d p dng hn i vi cc khi lng giao dch ln c th d on c theo thi gian. Vic p dng cc th tc phn tch d kin da
trn k vng c mi quan h lin tc gia cc d liu v khng c thng tin tri ngc lin quan n mi quan h . Tuy nhin, s ph hp ca mt th tc phn tch c th s
ph thuc vo nh gi ca kim ton vin v hiu qu ca vic pht hin mt sai st, m khi xt ring l hay kt hp vi cc sai st khc, c th lm cho bo co ti chnh cha
ng sai st trng yu.
A7. Trong mt s trng hp, mt m hnh d on khng phc tp c th cng hiu qu nh mt th tc phn tch. V d, khi n v c kim ton c mt s lng nhn vin
nht nh c tr mt mc lng c nh trong sut k, kim ton vin c th s dng d liu ny c tnh tng chi ph nhn cng cho k vi chnh xc cao, t
cung cp bng chng kim ton cho mt khon mc quan trng trn bo co ti chnh v gim s cn thit phi thc hin kim tra chi tit trn bng lng. Cc t sut thng
mi c chp nhn rng ri (v d t l li gp cho cc loi hnh doanh nghip bn l khc nhau) c th c s dng hiu qu trong cc th tc phn tch c bn cung cp
bng chng chng minh tnh hp l ca cc s liu c ghi nhn.
A8. Cc loi th tc phn tch khc nhau c cc mc m bo khc nhau. Cc th tc phn tch, v d d on tng thu nhp t vic cho thu mt ta nh chung c, trong c
tnh n gi cho thu, s lng cn h v t l cc cn h trng, c th cung cp bng chng thuyt phc v c th loi b s cn thit phi xc minh thm bng cc kim tra chi
tit, vi iu kin l cc yu t c xc minh ph hp. Tri li, vic tnh ton v so snh cc t l li gp xc nhn s liu v doanh thu c th cung cp bng chng t thuyt
phc hn, nhng li cung cp bng chng chng thc hu ch nu c s dng kt hp vi cc th tc kim ton khc.
A9. c im ca cc c s dn liu v nh gi ca kim ton vin v ri ro c sai st trng yu c nh hng n vic xc nh tnh ph hp ca cc th tc phn tch c bn c
th. V d, nu c khim khuyt trong cc kim sot i vi quy trnh x l n t hng, kim ton vin c th tp trung nhiu hn vo kim tra chi tit thay v th tc phn tch
c bn i vi cc c s dn liu lin quan n cc khon phi thu.
A10. Cc th tc phn tch c bn c th cng c th c coi l ph hp khi kim ton vin thc hin kim tra chi tit cho cng mt c s dn liu. V d, khi thu thp bng chng
kim ton lin quan n c s dn liu nh gi ca s d cc khon phi thu, kim ton vin c th p dng th tc phn tch tui n ca cc khon phi thu ngoi vic kim
tra chi tit cc khon thu tin sau ngy kho s xc nh kh nng thu hi cc khon phi thu.
A11. Khi kim ton cc n v kinh doanh, kim ton vin thng xem xt mi quan h gia cc khon mc ring l ca bo co ti chnh. Tuy nhin, vic xem xt ny c th khng
ph hp khi kim ton cc n v trc thuc Chnh ph hoc cc n v trong lnh vc cng khng kinh doanh, v d cc n v trong lnh vc cng t khi c mi quan h trc
tip gia doanh thu v chi ph. Hn na, do cc khon chi mua ti sn khng c vn ha, c th khng c mi lin h gia cc chi ph nh chi ph hng tn kho v ti sn c
nh vi gi tr ca cc ti sn c bo co trn bo co ti chnh. Ngoi ra, trong lnh vc cng c th khng c s liu ca ngnh hoc cc s liu thng k cho mc ch so
snh. Tuy nhin, cc mi quan h khc c th ph hp xem xt, v d bin ng trong chi ph trn mi kilomet ng xy dng hoc s lng xe mua mi so vi s lng xe
ngng s dng.
tin cy ca d liu (Tham chiu: on 5(b))
A12. tin cy ca d liu chu nh hng ca ngun gc, ni dung ca d liu v ph thuc vo hon cnh m d liu c thu thp. Do vy, xc nh liu d liu c ng tin
cy cho vic thit k cc th tc phn tch c bn hay khng, kim ton vin cn xem xt nhng yu t sau y:
(a) Ngun gc ca thng tin thu thp c. V d, thng tin c th ng tin cy hn nu c thu thp t cc ngun c lp bn ngoi n v;
[4]
(b) Kh nng so snh ca thng tin thu thp c. V d, d liu chung cho ngnh c th cn c b sung so snh c vi d liu ca mt n v sn xut v bn cc sn
phm c th;
(c) Ni dung v s ph hp ca thng tin thu thp c. V d, liu d ton c c lp da trn kt qu c tnh thay v c lp trn c s cc mc tiu phi t c hay
khng;
(d) Cc kim sot i vi vic to lp thng tin c thit k m bo tnh y , tnh chnh xc v tnh hp l ca thng tin. V d, cc kim sot i vi vic lp, sot
xt v duy tr d ton.
A13. Kim ton vin c th cn nhc vic kim tra tnh hu hiu ca hot ng kim sot, nu c, i vi vic to lp thng tin m kim ton vin s dng thc hin cc th tc
phn tch c bn x l cc ri ro nh gi. Khi cc kim sot hot ng hu hiu, kim ton vin thng tin tng hn vo tin cy ca thng tin v do cng tin
tng hn vo kt qu ca cc th tc phn tch. Vic kim tra tnh hu hiu ca hot ng kim sot i vi thng tin phi ti chnh thng c thc hin kt hp vi cc th
nghim kim sot khc. V d, khi thit lp cc kim sot i vi vic lp ha n bn hng, n v c th thit lp cc kim sot i vi vic ghi chp s lng hng bn. Trong
trng hp ny, kim ton vin c th kim tra tnh hu hiu ca hot ng kim sot i vi vic ghi chp s lng hng bn kt hp vi kim tra tnh hu hiu ca hot ng
kim sot i vi vic lp ha n bn hng. Hoc kim ton vin c th xem xt s cn thit phi kim tra cc thng tin s dng. Chun mc kim ton quc t s 500 quy nh
v hng dn vic xc nh cc th tc kim ton cn thc hin i vi thng tin c s dng cho cc th tc phn tch c bn.
[5]
A14. Cc hng dn ti on A12(a)-A12(d) ph hp cho c trng hp kim ton vin thc hin cc th tc phn tch c bn i vi bo co ti chnh cui k ca n v hay ti
thi im gia k v c k hoch thc hin cc th tc phn tch c bn cho giai on cn li. Chun mc kim ton quc t s 330 quy nh v cc th nghim c bn c
thc hin ti thi im gia k.
[6]
nh gi tnh chnh xc ca d tnh (Tham chiu: on 5(c))
A15. Khi nh gi v vic liu d tnh c a ra c chnh xc xc nh mt sai st m khi kt hp vi cc sai st khc c th lm cho bo co ti chnh cha ng sai st
trng yu hay khng, cc vn lin quan n nh gi ca kim ton vin bao gm:
chnh xc trong vic d on v cc kt qu d tnh ca th tc phn tch c bn. V d, vic so snh li gp gia k ny vi k khc c th t c nht qun cao
hn so vi vic so snh cc chi ph bt k, nh chi ph nghin cu hoc chi ph qung co;
Mc thng tin c th c phn tch. V d, p dng th tc phn tch c bn i vi thng tin ti chnh v cc phn ring l ca mt hot ng hoc i vi bo co
ti chnh ca cc b phn trong mt n v a ngnh ngh c th s hiu qu hn so vi p dng cho bo co ti chnh tng th ca n v;
Mc sn c ca thng tin ti chnh v phi ti chnh. V d, kim ton vin c th xem xt liu c sn cc thng tin ti chnh nh k hoch hoc d ton, v cc thng tin
phi ti chnh nh s lng thnh phm c sn xut hoc bn, phc v cho vic thit k cc th tc phn tch c bn hay khng. Nu c sn cc thng tin ny, kim
ton vin cng c th xem xt tin cy ca thng tin nh nu trong on A12-A13 trn.
Gi tr chnh lch c th chp nhn c gia s liu n v ghi nhn v gi tr d tnh (Tham chiu: on 5(d))
A16. Vic kim ton vin xc nh gi tr chnh lch c th chp nhn c so vi d tnh m khng cn iu tra thm b nh hng bi mc trng yu
[7]
v tnh nht qun vi mc
m bo mong mun, trong c tnh n kh nng mt sai st, khi xt ring l hoc kt hp vi cc sai st khc, c th lm cho bo co ti chnh cha ng sai st trng
yu. Chun mc kim ton quc t s 330 quy nh mc ri ro c kim ton vin nh gi cng cao th cng phi thu thp bng chng kim ton thuyt phc hn. Theo
, khi mc ri ro c nh gi tng ln, gi tr chnh lch c th coi l chp nhn c m khng cn iu tra thm s gim xung nhm thu c bng chng c mc
thuyt phc mong mun.
[8]
Cc th tc phn tch h tr khi hnh thnh kt lun tng th (Tham chiu: on 6)
A17. Kim ton vin s dng cc kt lun rt ra t kt qu ca cc th tc phn tch thit k v thc hin theo quy nh ti on 6 chng thc cho cc kt lun hnh thnh
trong qu trnh kim ton cc b phn hoc yu t ring l ca bo co ti chnh. Vic ny gip kim ton vin rt ra cc kt lun hp l lm c s hnh thnh kin kim ton.
A18. Kt qu ca cc th tc phn tch c th gip kim ton vin xc nh ri ro c sai st trng yu cha c pht hin trc . Trong trng hp ny, Chun mc kim ton
quc t s 315 quy nh kim ton vin phi xem xt li nh gi ca mnh v ri ro c sai st trng yu v t sa i cc th tc kim ton tip theo ra.
A19. Cc th tc phn tch c thc hin theo quy nh ti on 6 c th tng t vi cc th tc phn tch c s dng nh gi ri ro.
iu tra kt qu ca cc th tc phn tch (Tham chiu: on 7)
A20. Kim ton vin c th thu thp bng chng kim ton lin quan n cc cu tr li phng vn ca Ban Gim c bng cch nh gi cc cu tr li , trong vn dng hiu
bit ca kim ton vin v n v c kim ton v mi trng ca n v, v kt hp vi cc bng chng kim ton khc thu thp trong qu trnh kim ton.
A21. Kim ton vin c th cn thc hin cc th tc kim ton khc trong trng hp Ban Gim c khng th gii thch c, hoc gii thch khi kt hp vi nhng bng chng
kim ton khc lin quan n cu tr li phng vn ca Ban Gim c, c coi l khng tha ng.
[1]
ISA 315, on 6(b).
[2]
ISA 330, on 6 v 18.
[3]
ISA 330, on 18.
[4]
ISA 500, on A31.
[5]
ISA 500, on 10.
[6]
ISA 330, on 22-23.
[7]
ISA 320, on A13.
[8]
ISA 330, on 7(b).
LY MU KIM TON
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-2
Ngy hiu lc............................................................................................................... 3
Mc tiu ................................................................................................................... 4
Gii thch thut ng................................................................................................... 5
Yu cu
Thit k mu, c mu v la chn phn t kim tra........................................................ 6-8
Thc hin cc th tc kim ton.................................................................................... 9-11
Bn cht v nguyn nhn ca sai lch v sai st............................................................. 12-13
D tnh sai st.............................................................................................................. 14
nh gi kt qu ly mu kim ton............................................................................... 15
Hng dn p dng
Gii thch thut ng....................................................................................................... A1-A3
Thit k mu, c mu v la chn phn t kim tra........................................................ A4-A13
Thc hin cc th tc kim ton.................................................................................... A14-A16
Bn cht v nguyn nhn ca sai lch v sai st............................................................. A17
D tnh sai st.............................................................................................................. A18
nh gi kt qu ly mu kim ton............................................................................... A21-A23
Ph lc 1: Phn nhm v la chn thin v cc phn t c gi tr ln
Ph lc 2: V d v cc nhn t nh hng ti c mu trong th nghim kim sot
Ph lc 3: V d v cc nhn t nh hng n c mu trong kim tra chi tit
Ph lc 4: Cc phng php chn mu
Chun mc kim ton quc t (ISA) s 530, Ly mu kim ton cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp
v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny p dng khi kim ton vin quyt nh dng phng php ly mu kim ton khi thc hin cc th tc kim ton. Chun mc kim ton ny quy nh v
hng dn trch nhim ca kim ton vin trong vic ly mu theo phng php thng k v phi thng k khi thit k v la chn mu kim ton, thc hin th nghim kim sot
v kim tra chi tit, v nh gi cc kt qu thu c t kim tra mu.
2. Chun mc kim ton ny b sung cho Chun mc kim ton quc t s 500 quy nh trch nhim ca kim ton vin trong vic thit k v thc hin cc th tc kim ton nhm
thu thp y bng chng kim ton thch hp a ra cc kt lun hp l lm c s hnh thnh kin kim ton. Phng php ly mu kim ton l mt trong cc phng php
m Chun mc kim ton quc t s 500 hng dn kim ton vin c th p dng trong vic la chn cc phn t th nghim.
Ngy hiu lc
Mc tiu
4. Mc tiu ca kim ton vin khi s dng phng php ly mu kim ton l cung cp c s hp l kim ton vin a ra kt lun v tng th c ly mu.
Gii thch thut ng
(a) Ly mu kim ton (sau y gi l ly mu): L vic p dng cc th tc kim ton trn s phn t t hn 100% tng s phn t ca mt tng th kim ton sao cho tt
c cc n v ly mu u c c hi c la chn nhm cung cp cho kim ton vin c s hp l a ra kt lun v ton b tng th.
(b) Tng th: L ton b d liu m t kim ton vin ly mu nhm rt ra kt lun v ton b d liu .
(c) Ri ro ly mu: L ri ro m kt lun ca kim ton vin da trn vic kim tra mu c th khc so vi kt lun a ra nu kim tra ton b tng th vi cng mt th tc
kim ton. Ri ro ly mu c th dn ti hai loi kt lun sai nh sau:
(i) Kt lun rng cc kim sot c hiu qu cao hn so vi hiu qu thc s ca cc kim sot (i vi th nghim kim sot), hoc kt lun rng khng c sai st
trng yu trong khi thc t li c (i vi kim tra chi tit). Kim ton vin quan tm ch yu n loi kt lun sai ny v n nh hng n tnh hu hiu ca cuc
kim ton v c th dn n kin kim ton khng ph hp.
(ii) Kt lun rng cc kim sot c hiu qu km hn so vi hiu qu thc s ca cc kim sot (i vi th nghim kim sot), hoc kt lun rng c sai st trng
yu trong khi thc t li khng c (i vi kim tra chi tit). Loi kt lun sai ny nh hng n hiu qu ca cuc kim ton v thng dn ti vic phi thc hin
cc th tc b sung chng minh rng kt lun ban u l khng ng.
(d) Ri ro ngoi ly mu: L ri ro khi kim ton vin i n mt kt lun sai v cc nguyn nhn khng lin quan n ri ro ly mu (Tham chiu: on A1).
(e) Sai phm c bit: L mt sai st hay sai lch c chng minh l khng i din cho cc sai st hay sai lch ca tng th.
(f) n v ly mu: L cc phn t ring bit cu thnh tng th (Tham chiu: on A2).
(g) Ly mu thng k: L phng php ly mu c cc c im sau:
(i) Cc phn t c la chn ngu nhin vo mu;
(ii) S dng l thuyt xc sut thng k nh gi kt qu mu, bao gm c vic nh lng ri ro ly mu.
Mt phng php ly mu khng c c im (i) v (ii) nu trn c coi l ly mu phi thng k.
(h) Phn nhm: L vic phn chia mt tng th thnh cc tng th con, mi tng th con l mt nhm cc n v ly mu c cng tnh cht (thng l ch tiu gi tr).
(i) Sai st c th b qua: L mt gi tr c kim ton vin t ra m da vo kim ton vin mong mun t c mc m bo hp l rng sai st thc t ca tng
th khng vt qu gi tr t ra (Tham chiu: on A3).
(j) T l sai lch c th b qua: L mt t l sai lch c kim ton vin t ra i vi cc th tc kim sot ni b m da vo kim ton vin mong mun t c
mc m bo hp l rng t l sai lch thc t ca tng th khng vt qu t l sai lch t ra.
Yu cu
Thit k mu, c mu v la chn phn t kim tra
6. Khi thit k mt mu kim ton, kim ton vin phi xem xt mc ch ca th tc kim ton v cc tnh cht ca tng th c ly mu (Tham chiu: on A4-A9).
7. Kim ton vin phi xc nh c mu ln gim ri ro ly mu xung mt mc thp c th chp nhn c (Tham chiu: on A10-A11).
8. Kim ton vin phi la chn cc phn t ca mu theo mt phng thc no mi n v ly mu trong tng th u c c hi c chn (Tham chiu: on A12-A13).
Thc hin cc th tc kim ton
9. Kim ton vin phi thc hin cc th tc kim ton i vi tng phn t c la chn ph hp vi mc ch ca cc th tc kim ton .
10. Nu khng p dng c th tc kim ton i vi mt phn t la chn, kim ton vin phi thc hin th tc kim ton i vi mt phn t thay th (Tham chiu: on
A14).
11. Nu kim ton vin khng th p dng cc th tc kim ton c thit k hoc cc th tc thay th ph hp khc i vi mt phn t c la chn, kim ton vin phi coi
y l mt sai lch - trong trng hp th nghim kim sot, hoc sai st - trong trng hp kim tra chi tit (Tham chiu: on A15-A16).
Bn cht v nguyn nhn ca sai lch v sai st
12. Kim ton vin phi iu tra bn cht v nguyn nhn ca bt k sai lch hay sai st no pht hin c, v nh gi tc ng c th xy ra ca cc sai lch hay sai st ny ti mc
ch ca th tc kim ton v cc phn khc ca cuc kim ton (Tham chiu: on A17).
13. Trong trng hp rt hn hu, nu kim ton vin xt thy mt sai lch hay sai st pht hin c trong mt mu l mt sai phm c bit th kim ton vin phi m bo mc
cao rng sai lch hay sai st khng i din cho tng th. Kim ton vin phi t c s m bo ny bng vic thc hin cc th tc kim ton b sung thu thp y
bng chng kim ton thch hp chng minh rng sai lch hay sai st khng nh hng n phn cn li ca tng th.
Suy rng sai st
14. i vi kim tra chi tit, kim ton vin phi suy rng sai st pht hin trong mu cho c tng th (Tham chiu: on A18-A20).
nh gi kt qu ly mu kim ton
15. Kim ton vin phi nh gi:
(a) Kt qu ca mu (Tham chiu: on A21-A22);
(b) Liu vic ly mu kim ton c cung cp c s hp l cho cc kt lun v tng th c kim tra hay khng (Tham chiu: on A23).
***
Hng dn p dng
Gii thch thut ng
Ri ro ngoi ly mu (Tham chiu: on 5(d))
A1. Cc v d v ri ro ngoi ly mu bao gm vic kim ton vin s dng cc th tc kim ton khng ph hp hoc hiu sai bng chng kim ton v khng nhn din c sai
lch hay sai st.
n v ly mu (Tham chiu: on 5(f))
A2. n v ly mu c th l n v hin vt (v d cc sc trong bng k np tin, cc nghip v ghi c trn s ph ngn hng, ha n bn hng hoc s d n cc khon phi thu
khch hng) hoc n v tin t.
Sai st c th b qua (Tham chiu: on 5(i))
A3. Khi thit k mt mu, kim ton vin cn xc nh sai st c th b qua gim thiu ri ro m cc sai st khng trng yu c tng hp li c th lm cho bo co ti chnh
b sai st trng yu v d phng cho cc sai st c th khng c pht hin. Sai st c th b qua l vic p dng mc trng yu thc hin cho mt th tc ly mu c th (xem
[1]
nh ngha v Mc trng yu thc hin trong Chun mc kim ton quc t s 320 ). Sai st c th b qua c th bng hoc thp hn mc trng yu thc hin.
Thit k mu, c mu v la chn phn t kim tra
Thit k mu (Tham chiu: on 6)
A4. Ly mu kim ton cho php kim ton vin thu thp v nh gi cc bng chng kim ton v mt tnh cht no ca cc phn t c la chn nhm a ra hoc gip a
ra kt lun v tng th c ly mu. Ly mu kim ton c th c tin hnh theo phng php thng k hoc phi thng k.
A5. Khi thit k mt mu kim ton, kim ton vin cn xem xt mc ch c th cn t c v vic kt hp cc th tc kim ton c th t c mc ch mt cch tt
nht. Vic xem xt ni dung ca bng chng kim ton thu thp c v hon cnh xy ra sai lch hay sai st hoc cc tnh cht khc lin quan ti bng chng kim ton s
gip kim ton vin xc nh th no l sai lch hay sai st v tng th no cn phi ly mu. tun th cc quy nh ti on 10 Chun mc kim ton quc t s 500, khi ly
mu kim ton, kim ton vin cn thc hin cc th tc kim ton thu thp bng chng chng minh rng tng th c ly mu l y .
A6. Theo quy nh ti on 6, khi xem xt mc ch ca th tc kim ton, kim ton vin cn hiu r th no l sai lch hoc sai st, m bo tt c v ch nhng yu t lin quan
n mc ch ca th tc kim ton c xem xt khi nh gi sai lch hoc suy rng sai st. V d, khi kim tra chi tit v tnh hin hu ca cc khon phi thu bng cch gi
th xc nhn, nu khch hng ca n v thanh ton trc ngy xc nhn nhng n v li nhn c tin ngay sau ngy th trng hp ny khng c xem l sai st. Tng
t, vic ghi nhm khon phi thu gia khch hng ny vi khch hng khc khng lm nh hng ti tng s d cc khon phi thu. Do , khi nh gi kt qu mu ca th tc
kim ton c th ny, c th khng ph hp nu coi y l mt sai st, mc d n c th c nh hng quan trng ti cc phn khc ca cuc kim ton, nh nh gi ri ro c gian
ln hoc s y ca d phng n phi thu kh i.
A7. i vi th nghim kim sot, khi xem xt cc tnh cht ca mt tng th, kim ton vin cn nh gi t l sai lch k vng da trn hiu bit ca kim ton vin v cc kim
sot lin quan hoc da trn vic kim tra mt s t cc phn t trong tng th. nh gi ny c thc hin nhm thit k mu kim ton v xc nh c mu. V d, nu t l
sai lch k vng cao hn mc c th chp nhn c, kim ton vin thng quyt nh khng tin hnh cc th nghim kim sot. Tng t, i vi kim tra chi tit, kim
ton vin cn nh gi sai st k vng ca tng th. Nu mc sai st k vng l cao, kim ton vin c th phi kim tra 100% s phn t hoc s dng c mu ln khi thc hin
kim tra chi tit.
A8. Khi xem xt cc tnh cht ca mt tng th c ly mu, kim ton vin c th quyt nh s dng phng php phn nhm hay la chn cc phn t c gi tr ln cho ph
hp. Ph lc 1 ca Chun mc ny hng dn chi tit hn v phng php phn nhm hoc la chn thin v cc phn t c gi tr ln.
A9. Kim ton vin s dng xt on ca mnh quyt nh s dng phng php ly mu thng k hay phi thng k. Tuy nhin, c mu khng phi l tiu ch phn bit gia
phng php thng k v phi thng k.
C mu (Tham chiu: on 7)
A10. Mc ri ro ly mu m kim ton vin c th chp nhn nh hng ti c mu cn thit. Mc ri ro m kim ton vin c th chp nhn cng thp th c mu cn thit s
cng ln.
A11. C mu c th c xc nh thng qua cc tnh ton thng k hoc da trn xt on chuyn mn ca kim ton vin. Ph lc 2 v 3 ca Chun mc ny nu ra cc nh hng
c trng ca cc yu t khc nhau ti vic xc nh c mu. Trong cc hon cnh tng t nhau, nh hng ca cc yu t ln c mu nh cp ti trong ph lc 2 v 3 s
tng t nhau cho d la chn phng php thng k hay phi thng k.
La chn cc phn t kim tra (Tham chiu: on 8)
A12. Theo phng php ly mu thng k, cc phn t c la chn vo mu mt cch ngu nhin mi n v ly mu c mt xc sut c la chn xc nh. Theo phng
php ly mu phi thng k, kim ton vin s dng xt on chuyn mn la chn cc phn t ca mu. Do mc tiu ca vic ly mu l nhm cung cp c s hp l cho
kim ton vin a ra kt lun v tng th c ly mu nn kim ton vin cn la chn mt mu i din bao gm cc phn t mang c im tiu biu ca tng th, trnh
s thin lch.
A13. Cc phng php ch yu chn mu l la chn ngu nhin, la chn theo h thng v la chn bt k. Cc phng php ny s c cp chi tit hn Ph lc 4 ca
Chun mc ny.
Thc hin cc th tc kim ton (Tham chiu: on 10-11)
A14. V d v trng hp cn thc hin th tc kim ton i vi phn t thay th l khi kim ton vin chn phi mt sc khng c hiu lc khi kim tra bng chng v th tc xt
duyt thanh ton. Nu kim ton vin nhn thy sc khng c hiu lc ny l hp l th trng hp ny khng c xem l sai lch v kim ton vin cn chn mt sc khc
kim tra.
A15. V d v trng hp kim ton vin khng th p dng th tc kim ton c thit k cho mt phn t c la chn l khi cc h s, ti liu lin quan n phn t b mt.
A16. V d v mt th tc thay th thch hp nh trong trng hp khng nhn c hi m th xc nhn cc khon phi thu, kim ton vin c th kim tra khon tin thu c sau
ngy kho s k ton lp bo co ti chnh cng vi bng chng v ngun gc v mc ch thanh ton ca cc khon tin .
Bn cht v nguyn nhn ca sai lch v sai st (Tham chiu: on 12)
A17. Khi phn tch cc sai lch v sai st c pht hin, kim ton vin c th nhn thy nhiu sai lch v sai st c c im chung, v d cng loi giao dch, cng a im,
cng chng loi sn phm hoc cng mt thi k. Trong trng hp , kim ton vin c th xc nh tt c cc phn t trong tng th c cng c im v m rng th tc
kim ton i vi cc phn t . Ngoi ra, cc sai lch hay sai st nh vy c th l do c v c th l du hiu ca kh nng xy ra gian ln.
Suy rng sai st (Tham chiu: on 14)
A18. Kim ton vin cn suy rng sai st cho tng th c c nh gi y v phm vi sai st. Tuy nhin, s suy rng ny c th cha xc nh gi tr phi iu chnh.
A19. Khi mt sai st c xc nh l c bit, sai st c th c loi tr khi suy rng sai st cho tng th. Tuy nhin, nh hng ca cc sai st c bit nu khng c iu
chnh vn cn c xem xt thm cng vi vic suy rng cc sai st khng c bit.
A20. i vi th nghim kim sot, kim ton vin khng cn phi suy rng cc sai lch v t l sai lch ca mu cng l t l sai lch suy rng cho tng th. Chun mc kim ton
quc t s 330 a ra hng dn cho kim ton vin khi pht hin ra cc sai lch trong cc kim sot m kim ton vin cho rng ng tin cy.
nh gi kt qu ly mu kim ton (Tham chiu: on 15)
A21. i vi th nghim kim sot, t l sai lch ca mu cao hn so vi d tnh c th lm tng ri ro c sai st trng yu c nh gi, tr khi kim ton vin thu thp c
cc bng chng kim ton khc h tr cho nh gi ban u. i vi kim tra chi tit, nu mc sai st trong mt mu cao hn so vi d tnh, kim ton vin c th kt lun rng
mt nhm giao dch hoc s d ti khon c sai st trng yu, nu khng c cc bng chng kim ton khc chng minh rng khng tn ti sai st trng yu no.
A22. Trong trng hp kim tra chi tit, sai st suy rng cng vi sai st c bit (nu c) l c tnh ph hp nht ca kim ton vin v sai st ca tng th. Nu sai st suy rng
cng vi sai st c bit (nu c) vt qu mc sai st c th b qua th mu c chn khng cung cp c c s hp l cho cc kt lun ca kim ton vin v tng th c
kim tra. Sai st suy rng cng sai st c bit cng gn n mc sai st c th b qua th sai st thc t ca tng th cng c nhiu kh nng vt qu mc sai st c th b qua.
Tng t, nu sai st suy rng ln hn mc sai st m kim ton vin k vng khi xc nh c mu, kim ton vin c th kt lun rng ri ro ly mu l khng th chp nhn
c do sai st thc t ca tng th vt qu sai st c th b qua. Vic xem xt kt qu ca cc th tc kim ton khc gip kim ton vin nh gi ri ro do sai st thc t
ca tng th vt qu sai st c th b qua v ri ro ny c th gim i nu kim ton vin thu thp c thm bng chng kim ton.
A23. Nu kim ton vin kt lun rng vic ly mu kim ton cha cung cp c c s hp l cho cc kt lun v tng th c kim tra, kim ton vin c th:
Yu cu Ban Gim c n v c kim ton kim tra cc sai st c pht hin v kh nng c cc sai st khc v thc hin nhng iu chnh cn thit; hoc
iu chnh ni dung, lch trnh, phm vi cc th tc kim ton tip theo c th t c mc m bo cn thit. V d, trong trng hp th nghim kim sot, kim
ton vin c th m rng c mu, thc hin mt th nghim kim sot thay th hoc iu chnh cc th nghim c bn lin quan.
[2]
[3]
Ph lc 1
(Tham chiu: on A8)
PHN NHM HOC LA CHN THIN V CC PHN T C GI TR LN
Khi xem xt cc tnh cht ca tng th c ly mu, kim ton vin c th quyt nh s dng phng php phn nhm hoc la chn thin v cc phn t c gi tr ln. Ph lc ny
hng dn kim ton vin khi s dng k thut phn nhm v k thut la chn thin v cc phn t c gi tr ln.
Phn nhm
1. Hiu qu ca cuc kim ton c th tng ln nu kim ton vin phn nhm mt tng th bng cch chia tng th thnh cc nhm ring bit c cng tnh cht. Mc tiu ca
vic phn nhm l lm gim tnh bin ng ca cc phn t trong mi nhm v do cho php gim c mu m khng lm tng ri ro ly mu.
2. Khi tin hnh kim tra chi tit, tng th thng c phn nhm theo gi tr. iu ny gip kim ton vin tp trung hn vo cc phn t c gi tr ln v nhng phn t ny
c kh nng sai st nhiu nht do gi tr ghi s k ton b phn nh cao hn gi tr thc t. Tng t, mt tng th c th c phn nhm theo mt tnh cht c th cho thy
mc ri ro c sai st cao hn, v d khi kim tra d phng n phi thu kh i trong qu trnh nh gi cc khon phi thu, kim ton vin c th phn nhm cc s d theo
tui n.
3. Kt qu ca cc th tc kim ton p dng cho mt mu cha cc phn t trong mt nhm ch c th c suy rng cho cc phn t to nn nhm . a ra kt lun v
ton b tng th, kim ton vin cn xem xt ri ro c sai st trng yu ca cc nhm khc to nn tng th. V d 20% s phn t trong mt tng th c th chim 90% gi tr
ca mt s d ti khon. Kim ton vin c th quyt nh kim tra mt mu cc phn t ny. Kim ton vin nh gi kt qu ca mu ny v i n kt lun v 90% gi tr
c lp vi 10% cn li (c th ly thm mt mu trn 10% cn li ny hoc s dng cc phng php khc thu thp bng chng kim ton, hoc c th coi 10% cn li ny
l khng trng yu).
4. Nu mt nhm giao dch hoc s d ti khon c chia thnh cc nhm, sai st s c suy rng ring cho tng nhm. Khi xem xt nh hng c th c ca cc sai st i
vi ton b nhm giao dch hoc s d ti khon, kim ton vin cn tng hp cc sai st suy rng cho mi nhm.
La chn thin v cc phn t c gi tr ln
5. Khi tin hnh kim tra chi tit, vic xc nh n v ly mu l cc n v tin t ring l cu thnh tng th s em li hiu qu cao hn. Sau khi la chn cc n v tin t
c th t tng th, kim ton vin c th kim tra cc phn t c cha cc n v tin t (v d i vi tng th l s d cc khon phi thu, kim ton vin c th kim tra
cc s d ring l trong tng th ). Mt li ch ca phng php xc nh n v ly mu ny l kim ton vin s tp trung vo cc phn t c gi tr ln v nhng phn t
ny c c hi c la chn cao hn, v c th thu nh c mu. Phng php ny c th c s dng kt hp vi phng php chn mu theo h thng (xem Ph lc 4) v
c hiu qu nht khi s dng phng php la chn ngu nhin chn cc phn t.
Ph lc 2
(Tham chiu: on A11)
V D V CC YU T NH HNG TI C MU TRONG TH NGHIM KIM SOT
Kim ton vin c th xem xt cc yu t di y khi xc nh c mu trong th nghim kim sot. Cc yu t ny cn c xem xt ng thi vi nhau v gi nh rng kim ton
vin khng thay i ni dung hoc lch trnh thc hin cc th nghim kim sot hoc thay i phng php tin hnh cc th nghim c bn khi x l cc ri ro c nh gi.
YU T
NH HNG N
C MU
1. Mc xem xt ca kim ton
vin i vi cc kim sot lin
quan khi nh gi ri ro tng ln
Tng Mc m bo m kim ton vin d nh t
c t tnh hu hiu ca cc kim sot cng cao
th ri ro c sai st trng yu m kim ton vin
nh gi cng thp v do c mu cn thit
cng ln. Khi nh gi v ri ro c sai st trng
yu cp c s dn liu, nu kim ton vin
k vng v tnh hu hiu ca cc kim sot, kim
ton vin cn thc hin th nghim kim sot.
Mc tin tng ca kim ton vin i vi tnh
hu hiu ca cc kim sot cng cao th phm vi
th nghim kim sot cng ln (v do , c mu
s tng ln).
2. T l sai lch c th b qua
tng ln
Gim T l sai lch c th b qua cng thp th c mu
cn thit cng ln.
3. T l sai lch k vng ca tng
th c kim tra tng ln
Tng T l sai lch d kin cng cao th c mu cn
thit cng ln kim ton vin c th a ra c
tnh hp l v t l sai lch thc t. Cc yu t
nh hng ti vic kim ton vin xc nh t l
sai lch k vng ca tng th bao gm: hiu bit
ca kim ton vin v n v c kim ton (c
bit l cc th tc nh gi ri ro c thc hin
tm hiu v kim sot ni b), nhng thay i
v nhn s hoc thay i trong kim sot ni b,
kt qu ca cc th tc kim ton p dng
trong cc k trc v kt qu ca cc th tc
kim ton khc. Nu t l sai lch kim sot k
vng l cao th thng kh c kh nng lm gim
c ri ro c sai st trng yu c nh gi.
4. Mc m bo m kim ton
vin mong mun v vic t l
sai lch thc t ca tng th
khng vt qu t l sai lch c
th b qua tng ln
Tng Mc m bo m kim ton vin mong mun
v vic kt qu mu phn nh chn thc t l sai
lch thc t ca tng th cng ln th c mu cn
thit cng ln.
5. S lng n v ly mu trong
tng th tng
nh hng khng
ng k
i vi cc tng th ln, ln thc t ca tng
th hu nh khng c nh hng n c mu.
Tuy nhin, i vi cc tng th nh, ly mu
kim ton c th khng hiu qu bng cc
phng php khc thu thp y bng chng
kim ton thch hp.
Ph lc 3
(Tham chiu: on A11)
V D V CC YU T NH HNG N C MU TRONG KIM TRA CHI TIT
Kim ton vin c th xem xt cc yu t di y khi xc nh c mu trong kim tra chi tit. Cc yu t ny cn c xem xt ng thi vi nhau v gi nh rng kim ton vin
khng thay i phng php tin hnh cc th nghim kim sot hay thay i ni dung hoc lch trnh thc hin cc th nghim c bn khi x l cc ri ro nh gi.
YU T
NH HNG N
C MU
1. nh gi ca kim ton vin v
ri ro c sai st trng yu tng
ln
Tng nh gi ca kim ton vin v ri ro c sai st
trng yu cng cao th c mu cn thit cng ln.
nh gi ca kim ton vin v ri ro c sai st
trng yu chu nh hng ca ri ro tim tng v
ri ro kim sot. V d, nu khng thc hin th
nghim kim sot, kim ton vin khng th gim
vic nh gi ri ro i vi tnh hu hiu ca cc
kim sot ni b lin quan n c s dn liu c
th. Do , gim ri ro kim ton xung mt
mc thp c th chp nhn c, kim ton vin
cn mt mc ri ro pht hin thp v s da nhiu
hn vo cc th nghim c bn. Kim ton vin
cng thu thp c nhiu bng chng kim ton
t kim tra chi tit (ngha l ri ro pht hin cng
thp) th c mu cn thit cng ln.
2. Vic s dng cc th nghim
c bn khc cho cng mt c
s dn liu tng ln
Gim Kim ton vin cng da nhiu hn vo cc th
nghim c bn khc (kim tra chi tit hoc cc
th tc phn tch c bn) gim ri ro pht hin
lin quan n mt tng th c th xung mt mc
thp c th chp nhn c th mc m bo
m kim ton vin t ra i vi vic ly mu
cng thp v do c mu c th cng nh.
3. Mc m bo m kim ton
vin mong mun v vic sai st
thc t ca tng th khng vt
qu sai st c th b qua tng
ln
Tng Mc m bo m kim ton vin yu cu v
vic kt qu mu phn nh chn thc s liu sai
st thc t ca tng th cng ln th c mu cn
thit cng ln.
4. Sai st c th b qua tng ln Gim Sai st c th b qua cng thp th c mu cn
thit cng ln.
5. S liu sai st m kim ton
vin d kin s pht hin trong
tng th tng ln
Tng S liu sai st m kim ton vin d kin s pht
hin trong tng th cng ln th c mu cn thit
cng ln c th a ra mt c tnh hp l v
s liu sai st thc t ca tng th. Cc yu t lin
quan n nh gi ca kim ton vin v s liu
sai st d kin bao gm: mc ch quan trong
vic xc nh cc gi tr, kt qu ca cc th tc
nh gi ri ro, kt qu ca th nghim kim sot,
kt qu ca cc th tc kim ton p dng
trong cc k trc, v kt qu ca cc th nghim
c bn khc.
6. Phn nhm tng th khi thch
hp
Gim Vic phn nhm tng th c th hu ch khi c
khc bit ln v gi tr cc phn t trong tng th.
Khi mt tng th c th c phn nhm thch
hp th tng c mu ca cc nhm s thng nh
hn c mu cn thit t c mt mc ri
ro ly mu nht nh, nu so vi trng hp ly
mu t ton b tng th.
7. S lng n v ly mu trong
tng th
nh hng khng
ng k
i vi cc tng th ln, s lng phn t thc t
ca tng th khng c nh hng ng k n c
mu. V th, i vi cc tng th nh, ly mu
kim ton thng khng hiu qu bng cc
phng php khc thu thp y bng chng
kim ton thch hp. (Tuy nhin, khi ly mu theo
n v tin t, nu gi tr ca tng th tng th c
mu s tng, tr khi vic ny c b tr bng
mt s tng ln tng ng ca mc trng yu i
vi tng th bo co ti chnh (v, nu ph hp,
mc hoc cc mc trng yu i vi cc nhm
giao dch, s d ti khon hoc thuyt minh c
th)).
Ph lc 4
(Tham chiu: on A13)
CC PHNG PHP CHN MU
C nhiu phng php chn mu. Di y l cc phng php c bn:
(a) La chn ngu nhin (s dng mt s chng trnh chn s ngu nhin, v d, cc bng s ngu nhin).
(b) La chn theo h thng, trong s lng n v ly mu trong tng th c chia cho c mu xc nh khong cch ly mu, v d khong cch ly mu l 50, sau khi
xc nh im xut pht ca phn t u tin th c cch 50 phn t s chn mt phn t vo mu. Mc d im xut pht c th c xc nh bt k, mu thng c nhiu kh
nng thc s ngu nhin nu n c xc nh bng cch s dng mt chng trnh chn s ngu nhin trn my tnh hoc cc bng s ngu nhin. Khi s dng phng php
chn mu theo h thng, kim ton vin cn xc nh rng cc n v ly mu trong tng th khng c sp xp sao cho khong cch ly mu trng hp vi mt kiu sp xp
nht nh trong tng th.
(c) Ly mu theo n v tin t l phng php la chn thin v cc phn t c gi tr ln (nh m t trong Ph lc 1) trong c mu, vic la chn v nh gi dn n kt
lun ch yu theo gi tr.
(d) La chn bt k, trong kim ton vin chn mu khng theo mt k thut no nhng phi trnh s thin lch ch quan hoc kh nng d on bit (v d trnh cc phn t
kh tm hay lun chn hoc trnh cc phn t nm dng u tin hoc dng cui ca trang) v do m bo rng tt c cc phn t trong tng th u c c hi c la
chn. La chn bt k khng phi l phng php thch hp khi ly mu thng k.
(e) La chn mu theo khi l vic la chn mt hay nhiu khi phn t lin tip nhau trong mt tng th. La chn mu theo khi t khi c s dng trong ly mu kim ton v
hu ht cc tng th u c kt cu sao cho cc phn t trong mt chui c th c chung tnh cht vi nhau nhng li khc vi cc phn t khc trong tng th. Mc d trong
mt s trng hp, kim tra mt khi cc phn t cng l mt th tc kim ton thch hp, nhng phng php ny thng khng c s dng la chn cc phn t ca
mu khi kim ton vin d tnh a ra kt lun v ton b tng th da trn mu.
ISA 500, Bng chng kim ton.
ISA 320, Mc trng yu trong lp k hoch v thc hin kim ton, on 9.
ISA 330, on 17.
KIM TON CC C TNH K TON, BAO GM C TNH K TON V GI TR HP L V CC THUYT MINH LIN QUAN
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Bn cht ca cc c tnh k ton................................................................................. 2-4
Ngy hiu lc............................................................................................................... 5
Mc tiu ................................................................................................................... 6
Gii thch thut ng................................................................................................... 7
Yu cu
Th tc nh gi ri ro v cc hot ng lin quan..................................................................... 8-9
Xc nh v nh gi ri ro c sai st trng yu.............................................................. 10-11
Bin php x l i vi ri ro c sai st trng yu nh gi......................................... 12-14
Th nghim c bn tip theo x l ri ro ng k....................................................... 15-17
nh gi tnh hp l ca c tnh k ton v xc nh sai st........................................... 18
Cc thuyt minh lin quan n c tnh k ton.............................................................. 19-20
Cc du hiu v s thin lch ca Ban Gim c............................................................ 21
Gii trnh bng vn bn.................................................................................................. 22
Ti liu, h s kim ton................................................................................................ 23
Hng dn p dng
Bn cht ca cc c tnh k ton ................................................................................ A1-A11
Th tc nh gi ri ro v cc hot ng lin quan ......................................................... A12-A44
Xc nh v nh gi ri ro c sai st trng yu.............................................................. A45-A51
Cc bin php i ph vi ri ro sai st trng yu c nh gi................................ A52-A101
Cc th tc kim tra chi tit b sung nhm i ph vi cc ri ro trng yu...................... A102-A115
nh gi tnh hp l ca cc c tnh k ton, v ch ra sai st........................................ A116-A119
Cc thuyt minh lin quan n c tnh k ton.............................................................. A120-A123
Cc du hiu v s thin lch ca Ban Gim c............................................................ A124-A125
Gii trnh bng vn bn.................................................................................................. A126-A127
Ti liu, h s kim ton................................................................................................ A128
[1]
[2]
[3]
Ph lc: o lng gi tr hp l v cc thuyt minh theo cc khun kh v lp v trnh by bo co ti chnh khc nhau
Chun mc kim ton quc t (ISA) s 540, Kim ton cc c tnh k ton, bao gm c tnh k ton v gi tr hp l v cc thuyt minh lin quan cn c xem xt cng vi
Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v Tham chiu: v trch nhim ca kim ton vin lin quan n cc c tnh k ton, bao gm c tnh k ton v gi tr hp l v cc
thuyt minh lin quan trong qu trnh kim ton bo co ti chnh. C th, chun mc ny m rng cch p dng Chun mc kim ton quc t s 315
[1]
, 330
[2]
v cc chun
mc kim ton quc t khc lin quan n cc c tnh k ton. Chun mc ny cng quy nh v Tham chiu: v cc sai st trong tng c tnh k ton, v du hiu v s thin
lch ca Ban Gim c.
Bn cht ca cc c tnh k ton
2. Mt s khon mc trn bo co ti chnh khng th c o lng chnh xc m ch c th c tnh. Trong chun mc ny, cc khon mc trn bo co ti chnh c gi
l c tnh k ton. Ni dung v tin cy ca cc thng tin c th c h tr cho Ban Gim c lp c tnh k ton c th khc nhau ng k, lm nh hng n mc
khng chc chn ca cc c tnh k ton. Mc khng chc chn li nh hng n ri ro c sai st trng yu ca cc c tnh k ton, k c vic c tnh k ton d b
nh hng bi s thin lch c hay v ca Ban Gim c (Tham chiu: on A1-A11).
3. Mc tiu o lng ca cc c tnh k ton c th thay i ty thuc vo khun kh v lp v trnh by bo co ti chnh c p dng v ty thuc vo khon mc c trnh
by trn bo co ti chnh. Mc tiu o lng ca mt s c tnh k ton l nhm d on kt qu ca mt hoc nhiu giao dch, s kin hoc iu kin dn n yu cu phi
c c tnh k ton . Cc c tnh k ton khc, bao gm mt s c tnh k ton v gi tr hp l, li c mc tiu o lng khc v c th hin bng gi tr ca mt giao
dch hin ti hoc mt khon mc trn bo co ti chnh da vo cc iu kin ph bin ti thi im o lng, nh gi th trng c tnh ca mt loi ti sn hoc n phi tr
c th. V d, khun kh v lp v trnh by bo co ti chnh c p dng c th quy nh vic o lng gi tr hp l phi da trn mt giao dch hin ti gi nh gia cc
bn c hiu bit v sn sng tham gia vo mt giao dch ngang gi (i khi gi l cc bn tham gia th trng hoc tng ng), thay v mt giao dch ti mt thi im trong
qu kh hoc trong tng lai
[3]
.
4. S khc bit gia kt qu ca mt c tnh k ton v s liu ghi nhn hoc thuyt minh trong bo co ti chnh khng nht thit ch ra sai st trong bo co ti chnh. iu
ny c bit ng i vi cc c tnh k ton v gi tr hp l, v kt qu thc t lun chu nh hng ca cc s kin hoc iu kin xy ra sau ngy thc hin c tnh k ton
cho mc ch lp v trnh by bo co ti chnh.
Ngy hiu lc
Mc tiu
6. Mc tiu ca kim ton vin l thu thp y bng chng kim ton thch hp v vic:
(a) Cc c tnh k ton, bao gm c tnh k ton v gi tr hp l, ghi nhn hoc thuyt minh trong bo co ti chnh c hp l theo khun kh v lp v trnh by bo
co ti chnh c p dng hay khng;
(b) Cc thuyt minh lin quan trong bo co ti chnh c y theo khun kh v lp v trnh by bo co ti chnh c p dng hay khng.
Gii thch thut ng
(a) c tnh k ton - L mt gi tr tin t gn ng trong trng hp khng c phng php o lng chnh xc. Thut ng ny c s dng cho mt gi tr c o
lng theo gi tr hp l khi c s khng chc chn trong c tnh v cng c s dng cho cc gi tr khc cn c tnh. Khi chun mc ny ch cp n cc c
tnh k ton c o lng theo gi tr hp l, thut ng c tnh k ton v gi tr hp l c s dng.
(b) Gi tr c tnh hoc khong gi tr c tnh ca kim ton vin - L gi tr hoc khong gi tr m kim ton vin c tnh c da trn cc bng chng kim ton
s dng trong vic nh gi gi tr c tnh ca Ban Gim c n v c kim ton.
(c) S khng chc chn trong c tnh - L kh nng d xy ra s thiu chnh xc vn c trong gi tr o lng ca c tnh k ton v cc thuyt minh lin quan.
(d) S thin lch ca Ban Gim c - L s thiu khch quan ca Ban Gim c trong qu trnh lp v trnh by bo co ti chnh.
(e) Gi tr c tnh ca Ban Gim c - L gi tr ca c tnh k ton c Ban Gim c la chn ghi nhn hoc thuyt minh trong bo co ti chnh.
(f) Kt qu ca c tnh k ton - L gi tr thc t c c t vic thc hin cc giao dch, s kin hoc iu kin c lp c tnh k ton.
Yu cu
8. Theo quy nh ti Chun mc kim ton quc t s 315
[4]
, khi thc hin cc th tc nh gi ri ro v cc hot ng lin quan nhm tm hiu v n v c kim ton v mi
trng ca n v, trong c kim sot ni b ca n v, kim ton vin phi tm hiu cc vn sau c c s xc nh v nh gi ri ro c sai st trng yu i vi cc
c tnh k ton (Tham chiu: on A12):
(a) Cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng i vi cc c tnh k ton, k c cc thuyt minh lin quan (Tham chiu: on A13-
A15).
(b) Cch thc Ban Gim c xc nh cc giao dch, s kin v iu kin c th dn n s cn thit phi ghi nhn hoc thuyt minh cc c tnh k ton trong bo co ti
chnh. Khi tm hiu vn ny, kim ton vin phi phng vn Ban Gim c v nhng thay i ca hon cnh c th dn n s cn thit phi a ra c tnh k ton
mi hoc phi sa i c tnh k ton c (Tham chiu: on A16-A21).
(c) Cch thc Ban Gim c lp c tnh k ton, v hiu bit v cc d liu lm c s lp cc c tnh , bao gm (Tham chiu: on A22-A23):
(i) Phng php, k c m hnh, nu c, c s dng lp c tnh k ton (Tham chiu: on A24-A26);
(ii) Cc kim sot lin quan (Tham chiu: on A27-A28);
(iii) Vic Ban Gim c c s dng chuyn gia hay khng (Tham chiu: on A29-A30);
(iv) Cc gi nh c s dng lp c tnh k ton (Tham chiu: on A31-A36);
(v) C hoc phi c s thay i trong cc phng php lp c tnh k ton so vi k trc hay khng v nu c th ti sao (Tham chiu: on A37); v
(vi) Vic Ban Gim c c nh gi nh hng ca s khng chc chn trong c tnh hay khng v nu c th nh gi nh th no (Tham chiu: on A38).
9. Kim ton vin phi sot xt kt qu cc c tnh k ton trong bo co ti chnh k trc v nu ph hp, sot xt vic thc hin li cc c tnh cho mc ch lp v trnh
by bo co ti chnh k hin ti. Ni dung v phm vi sot xt ca kim ton vin c tnh n bn cht ca cc c tnh k ton v vic liu thng tin thu thp c t vic sot
xt c ph hp xc nh v nh gi ri ro c sai st trng yu trong cc c tnh k ton c lp trong bo co ti chnh k hin ti hay khng. Tuy nhin, mc ch ca
vic sot xt khng phi do nghi vn v cc xt on c a ra trong cc k trc da vo thng tin c ti thi im (Tham chiu: on A39-A44).
10. Theo Chun mc kim ton quc t s 315
[5]
, khi xc nh v nh gi ri ro c sai st trng yu, kim ton vin phi nh gi mc khng chc chn trong c tnh k ton
11. Kim ton vin phi da vo xt on ca mnh xc nh xem c c tnh k ton no c nh gi l c mc khng chc chn cao lm pht sinh ri ro ng k hay
khng (Tham chiu: on A47-A51).
Bin php x l i vi ri ro c sai st trng yu nh gi
12. Cn c vo ri ro c sai st trng yu nh gi, kim ton vin phi xc nh (Tham chiu: on A52):
(a) Liu Ban Gim c p dng mt cch thch hp cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng lin quan n c tnh k ton hay
cha (Tham chiu: on A53-A56); v
(b) Liu cc phng php lp c tnh k ton c thch hp v c p dng nht qun hay cha v liu cc thay i, nu c, trong cc c tnh k ton hoc trong
phng php lp c tnh k ton so vi k trc c ph hp vi hon cnh hay khng (Tham chiu: on A57-A58).
[6]
, khi x l ri ro c sai st trng yu nh gi, kim ton vin phi thc hin mt hoc mt s cc bin php sau y, trong
c tnh n bn cht ca cc c tnh k ton: (Tham chiu: on A59-A61)
(a) Xc nh xem cc s kin pht sinh cho n ngy k bo co kim ton c cung cp bng chng kim ton lin quan n c tnh k ton hay khng (Tham chiu: on
A62-A67).
(b) Kim tra cch thc Ban Gim c lp c tnh k ton v cc d liu lm c s cho vic lp c tnh k ton. Khi kim tra, kim ton vin phi nh gi liu (Tham
chiu: on A68-A70):
(i) Phng php o lng c s dng c ph hp vi hon cnh hay khng (Tham chiu: on A71-A76);
(ii) Cc gi nh m Ban Gim c s dng c hp l theo mc tiu o lng ca khun kh v lp v trnh by bo co ti chnh c p dng hay khng (Tham
chiu: on A77-A83).
(c) Kim tra tnh hu hiu ca hot ng kim sot i vi cch thc Ban Gim c lp c tnh k ton, cng vi cc th nghim c bn thch hp (Tham chiu: on
A84-A86).
(d) Xy dng gi tr c tnh hoc khong gi tr c tnh nh gi gi tr c tnh ca Ban Gim c. V mc ch ny (Tham chiu: on A87-A91):
(i) Nu kim ton vin s dng cc gi nh hoc phng php khc vi cc gi nh v phng php ca Ban Gim c, kim ton vin phi tm hiu y v cc
gi nh v phng php ca Ban Gim c m bo rng kim ton vin tnh n tt c cc bin s c lin quan khi a ra gi tr c tnh hoc khong gi
tr c tnh ca mnh v nh gi bt k s khc bit ng k no so vi gi tr c tnh ca Ban Gim c (Tham chiu: on A92).
(ii) Nu kim ton vin kt lun rng vic s dng mt khong gi tr c tnh l thch hp th kim ton vin phi da vo cc bng chng kim ton c thu
hp khong gi tr c tnh cho n khi tt c cc kt qu trong khong gi tr c tnh c coi l hp l (Tham chiu: on A93-A95).
14. Khi xc nh cc vn nu trong on 12 hoc x l ri ro c sai st trng yu nh gi theo on 13, kim ton vin phi xem xt liu c cn phi c kin thc hoc k
nng chuyn su lin quan n mt hay nhiu kha cnh ca cc c tnh k ton thu thp y bng chng kim ton thch hp hay khng (Tham chiu: on A96-A101).
Th nghim c bn tip theo x l ri ro ng k
S khng chc chn trong c tnh
15. i vi cc c tnh k ton lm pht sinh ri ro ng k, ngoi vic thc hin cc th nghim c bn theo Chun mc kim ton quc t s 330
[7]
, kim ton vin phi nh
gi (Tham chiu: on A102):
(a) Ban Gim c xem xt cc gi nh hoc kt qu khc nh th no v l do Ban Gim c khng chn cc gi nh hoc kt qu , hoc Ban Gim c x l s
khng chc chn trong c tnh nh th no khi lp c tnh k ton (Tham chiu: on A103-A106).
(b) Cc gi nh quan trng c Ban Gim c s dng c hp l hay khng (Tham chiu: on A107-A109).
(c) D nh v kh nng thc hin cc hnh ng c th ca Ban Gim c, khi kim ton vin xem xt tnh hp l ca cc gi nh quan trng m Ban Gim c s dng
hoc vic p dng thch hp khun kh v lp v trnh by bo co ti chnh c p dng (Tham chiu: on A110).
16. Nu theo xt on ca kim ton vin, Ban Gim c cha x l thch ng cc nh hng ca s khng chc chn trong cc c tnh k ton lm pht sinh ri ro ng k,
kim ton vin phi t ra mt khong gi tr c tnh, nu cn thit, nh gi tnh hp l ca c tnh k ton (Tham chiu: on A111-A112).
Tiu ch ghi nhn v o lng
17. i vi cc c tnh k ton lm pht sinh ri ro ng k, kim ton vin phi thu thp y bng chng kim ton thch hp v vic liu:
(a) quyt nh ca Ban Gim c v vic ghi nhn hay khng ghi nhn cc c tnh k ton trong bo co ti chnh (Tham chiu: on A113-A114); v
(b) c s o lng c chn cho cc c tnh k ton (Tham chiu: on A115),
c tun theo cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng hay khng.
nh gi tnh hp l ca c tnh k ton v xc nh sai st
18. Da vo cc bng chng kim ton, kim ton vin phi nh gi cc c tnh k ton trong bo co ti chnh l hp l theo khun kh v lp v trnh by bo co ti chnh
c p dng hay b sai st (Tham chiu: on A116-A119).
Cc thuyt minh lin quan n c tnh k ton
19. Kim ton vin phi thu thp y bng chng kim ton thch hp v vic liu cc thuyt minh trong bo co ti chnh lin quan n cc c tnh k ton c tun theo cc
quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng hay khng (Tham chiu: on A120-A121 Chun mc ny).
20. i vi cc c tnh k ton lm pht sinh ri ro ng k, kim ton vin cng phi nh gi tnh y ca thuyt minh v s khng chc chn ca c tnh trong bo co ti
chnh theo khun kh v lp v trnh by bo co ti chnh c p dng (Tham chiu: on A122-A123).
Cc du hiu v s thin lch ca Ban Gim c
21. Kim ton vin phi xem xt cc xt on v quyt nh ca Ban Gim c khi lp c tnh k ton nhm xc nh liu c du hiu v s thin lch ca Ban Gim c hay
khng. Khi kt lun v tnh hp l ca tng c tnh k ton th bn thn cc du hiu v s thin lch ca Ban Gim c khng phi l sai st (Tham chiu: on A124-A125).
Gii trnh bng vn bn
22. Kim ton vin phi thu thp gii trnh bng vn bn ca Ban Gim c v Ban qun tr, khi cn thit, v vic liu h c tin tng rng cc gi nh quan trng c s dng
khi lp c tnh k ton l hp l hay khng (Tham chiu: on A126-A127).
Ti liu, h s kim ton
23. Kim ton vin phi lu ti liu, h s kim ton v
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:
(a) C s kt lun ca kim ton vin v tnh hp l ca cc c tnh k ton v cc thuyt minh lin quan lm pht sinh ri ro ng k; v
(b) Cc du hiu v s thin lch ca Ban Gim c, nu c (Tham chiu: on A128).
Hng dn p dng
Bn cht ca cc c tnh k ton (Tham chiu: on 2)
A1. Do tnh cht khng chc chn vn c ca cc hot ng kinh doanh, mt s khon mc trong bo co ti chnh ch c th c c tnh. Hn na, cc tnh cht c th ca
mt ti sn, mt khon n phi tr hoc mt thnh phn ca vn ch s hu, hoc c s hay phng php o lng c quy nh trong khun kh v lp v trnh by bo
co ti chnh, c th dn n yu cu phi c tnh mt khon mc trong bo co ti chnh. Mt s khun kh v lp v trnh by bo co ti chnh c p dng quy nh c
th v cc phng php o lng v cc thuyt minh cn thit trong bo co ti chnh, trong khi mt s khun kh cc quy nh t c th hn. Ph lc ca chun mc ny
hng dn vic o lng gi tr hp l v cc thuyt minh theo cc khun kh v lp v trnh by bo co ti chnh khc nhau.
A2. Mt s c tnh k ton c tnh chc chn tng i, c th lm pht sinh t ri ro c sai st trng yu hn, v d:
c tnh k ton pht sinh ti cc n v c hot ng kinh doanh khng phc tp.
c tnh k ton c lp v cp nht thng xuyn v lin quan n cc giao dch c tnh cht thng xuyn.
c tnh k ton c lp t d liu c sn, nh d liu thc t v li sut cng b hoc gi chng khon giao dch trn sn. Nhng d liu c coi l c th kim
chng c khi lp c tnh k ton v gi tr hp l.
c tnh k ton v gi tr hp l trong trng hp phng php o lng quy nh trong khun kh v lp v trnh by bo co ti chnh c p dng l n gin v
d p dng cho ti sn hoc n phi tr cn phi c o lng theo gi tr hp l.
c tnh k ton v gi tr hp l trong trng hp m hnh o lng c tnh k ton c s dng ph bin hoc c chp nhn rng ri, vi iu kin cc gi
nh hoc d liu u vo cho m hnh l c th kim chng c.
A3. Tuy nhin, mt s c tnh k ton c th c mc khng chc chn tng i cao, c bit khi c tnh da trn cc gi nh quan trng, v d:
c tnh k ton lin quan n kt qu ca v kin tng, tranh chp.
c tnh k ton v gi tr hp l i vi cc cng c ti chnh phi sinh khng c giao dch rng ri;
c tnh k ton v gi tr hp l yu cu s dng mt m hnh c xy dng cho n v mang tnh chuyn mn cao hoc cc gi nh hoc d liu u vo c s
dng cho c tnh khng ph bin trn th trng.
A4. Mc khng chc chn trong c tnh thay i ty theo bn cht ca c tnh k ton, phm vi s dng mt phng php hoc m hnh c chp nhn rng ri v tnh
ch quan ca cc gi nh c s dng lp c tnh k ton. Trong mt s trng hp, s khng chc chn trong c tnh k ton c th ln n mc khng p ng c cc tiu
ch ghi nhn theo khun kh v lp v trnh by bo co ti chnh c p dng v khng th lp c c tnh k ton .
A5. Khng phi tt c cc khon mc trong bo co ti chnh cn phi o lng theo gi tr hp l u c s khng chc chn trong c tnh. V d, i vi mt s khon mc
trong bo co ti chnh, khi c mt th trng giao dch m cung cp cc thng tin sn c v ng tin cy v gi c cc giao dch thc t pht sinh trn th trng, s hin hu
ca cc bn bo gi c cng b thng l bng chng kim ton tt nht v gi tr hp l. Tuy nhin, ngay c khi phng php nh gi v d liu c xc nh r rng
th vn c th c s khng chc chn trong c tnh. V d, vic nh gi cc chng khon theo gi nim yt trn th trng giao dch m c th phi iu chnh nu s lng
chng khon nm gi l ln hoc b gii hn v kh nng giao dch. Ngoi ra, tnh hnh kinh t chung ti thi im c tnh, v d nh s thiu tnh thanh khon trn th
trng, c th nh hng n s khng chc chn trong c tnh.
A6. Ngoi cc c tnh k ton v gi tr hp l, v d khc v cc trng hp c th cn c tnh k ton, bao gm:
D phng n phi thu kh i.
Hng tn kho li thi.
Ngha v bo hnh.
Phng php khu hao hoc thi gian s dng hu ch ca ti sn.
D phng gi tr cn li ca mt khon u t khi c s khng chc chn v kh nng thu hi.
Kt qu ca cc hp ng di hn.
Chi ph pht sinh t vic gii quyt cc v kin tng, tranh chp v cc phn quyt ca ta n.
A7. V d khc v cc trng hp c th cn c tnh k ton v gi tr hp l, bao gm:
Cc cng c ti chnh phc tp khng c giao dch trong mt th trng giao dch m.
Chi tr c tc.
Bt ng sn hoc thit b ch thanh l.
Cc ti sn hoc n phi tr c mua khi hp nht kinh doanh, bao gm li th thng mi v ti sn v hnh.
Cc giao dch c s trao i phi tin t ca ti sn hoc n phi tr gia cc bn c lp, v d s trao i phi tin t ca cc thit b nh my gia cc ngnh kinh doanh
khc nhau.
A8. Vic c tnh thng lin quan n cc xt on da trn thng tin sn c ti thi im lp v trnh by bo co ti chnh. i vi nhiu c tnh k ton, vic xt on bao
gm a ra gi nh v cc vn khng chc chn ti thi im c tnh. Kim ton vin khng c trch nhim d on cc iu kin, giao dch hoc s kin tng lai m
nu bit c ti thi im kim ton th c th nh hng ng k n cc hnh ng ca Ban Gim c hoc cc gi nh c Ban Gim c s dng.
S thin lch ca Ban Gim c
A9. Khun kh v lp v trnh by bo co ti chnh yu cu phi khch quan, ngha l khng thin lch. Tuy nhin, c tnh k ton l khng chnh xc v c th chu nh
hng bi xt on ca Ban Gim c. Xt on c th c s thin lch c hay v ca Ban Gim c (v d, do ng c phi t c kt qu mong mun). Kh nng
c tnh k ton chu nh hng bi s thin lch ca Ban Gim c s tng ln nu c tnh c lp mt cch ch quan. S thin lch v ca Ban Gim c v kh nng
xy ra s thin lch c tim n ngay trong cc quyt nh mang tnh ch quan thng phi c khi lp c tnh k ton. i vi cc cuc kim ton nm tip theo, du hiu
v s thin lch ca Ban Gim c c pht hin trong qu trnh kim ton cc k trc s nh hng n vic lp k hoch, xc nh v nh gi ri ro ca kim ton vin
trong k hin ti.
A10. S thin lch ca Ban Gim c c th kh pht hin cp ti khon m c th ch c pht hin khi xem xt tng th cc nhm c tnh k ton hoc tt c cc c
tnh k ton, hoc khi quan st mt s k k ton. Mc d s thin lch ca Ban Gim c tim n trong cc quyt nh ch quan, nhng khi thc hin cc xt on, Ban
Gim c c th khng c nh lm cho ngi s dng bo co ti chnh hiu sai. Tuy nhin, nu Ban Gim c c nh lm cho ngi s dng bo co ti chnh hiu sai
th s thin lch ca Ban Gim c v bn cht l gian ln.
A11. Cc n v trong lnh vc cng c th nm gi mt khi lng ln ti sn chuyn dng m khng c ngun thng tin sn c v ng tin cy v cc ti sn cho mc ch
o lng theo gi tr hp l hoc da trn cc gi tr hin khc ti hoc kt hp c hai. Thng thng, cc ti sn chuyn dng khng phi l ti sn to tin v khng c th
trng giao dch. V vy, vic o lng theo gi tr hp l thng yu cu phi c tnh v c th phc tp, v trong mt s t trng hp c th khng c tnh c.
Th tc nh gi ri ro v cc hot ng lin quan (Tham chiu: on 8)
A12. Cc th tc nh gi ri ro v cc hot ng lin quan theo quy nh ti on 8 Chun mc ny gip kim ton vin tm hiu v bn cht v loi c tnh k ton m n v
c th c. Kim ton vin phi xem xt liu hiu bit thu thp c c y xc nh v nh gi ri ro c sai st trng yu lin quan n c tnh k ton v lp k
hoch v ni dung, lch trnh v phm vi cc th tc kim ton tip theo hay khng.
Tm hiu v cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng (Tham chiu: on 8(a))
A13. Vic tm hiu v cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng gip kim ton vin xc nh liu khun kh :
C quy nh cc iu kin nht nh i vi vic ghi nhn cc c tnh k ton hoc cc phng php o lng c tnh k ton hay khng
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.
C quy nh cc iu kin nht nh cho php hoc yu cu phi o lng theo gi tr hp l hay khng, v d bng cch xem xt nh ca Ban Gim c khi thc
hin nhng hnh ng nht nh i vi ti sn hoc n phi tr.
C quy nh cc khon mc phi thuyt minh hoc c php thuyt minh hay khng.
Vic tm hiu ny cng cung cp cho kim ton vin c s trao i vi Ban Gim c v cch thc Ban Gim c p dng cc quy nh lin quan n c tnh k ton v
xc nh liu cc quy nh c p dng thch hp hay cha.
A14. Khun kh v lp v trnh by bo co ti chnh c th hng dn Ban Gim c xc nh gi tr c tnh khi c cc la chn khc nhau. V d, mt s khun kh v lp v
trnh by bo co ti chnh quy nh gi tr c tnh c chn phi phn nh xt on ca Ban Gim c v kt qu c nhiu kh nng xy ra nht
[10]
. Cc khun kh v lp
v trnh by bo co ti chnh khc c th yu cu s dng gi tr k vng da trn xc xut chit khu. Trong mt s trng hp, Ban Gim c c th trc tip lp c gi
tr c tnh. Trong mt s trng hp khc, Ban Gim c c th ch lp c gi tr c tnh ng tin cy sau khi xem xt cc gi nh hoc kt qu khc.
A15. Khun kh v lp v trnh by bo co ti chnh c th yu cu thuyt minh thng tin v cc gi nh quan trng c s dng lp c tnh k ton c bit nhy cm.
Hn na, nu c tnh k ton c mc khng chc chn cao, mt s khun kh v lp v trnh by bo co ti chnh khng cho php ghi nhn c tnh k ton trong
bo co ti chnh m yu cu phi trnh by trong thuyt minh bo co ti chnh.
Tm hiu cch thc Ban Gim c xc nh s cn thit ca c tnh k ton (Tham chiu: on 8(b))
A16. Khi lp v trnh by bo co ti chnh, Ban Gim c phi xc nh liu mt giao dch, s kin hoc iu kin c dn n s cn thit phi lp c tnh k ton hay khng v
xc nh rng tt c cc c tnh k ton cn thit c ghi nhn, o lng, v thuyt minh trong bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh
c p dng.
A17. Ban Gim c c th xc nh cc giao dch, s kin v iu kin dn n s cn thit phi lp c tnh k ton da vo:
Kin thc ca Ban Gim c v hot ng v ngnh ngh ca n v.
Kin thc ca Ban Gim c v vic thc hin cc chin lc kinh doanh trong k hin ti.
Kinh nghim tch ly ca Ban Gim c v vic lp v trnh by bo co ti chnh ca n v trong cc k trc, nu c.
Trong nhng trng hp , kim ton vin c th tm hiu v cch thc Ban Gim c xc nh s cn thit ca cc c tnh k ton ch yu thng qua vic phng vn Ban
Gim c. Trong trng hp quy trnh qun l ca Ban Gim c c h thng hn, v d khi n v c b phn qun l ri ro, kim ton vin c th thc hin cc th tc
nh gi ri ro i vi cc phng php v thng l m Ban Gim c s dng cho vic kim tra nh k cc tnh hung yu cu lp c tnh k ton v c tnh li, nu cn
thit. Tnh y ca cc c tnh k ton thng l yu t quan trng m kim ton vin cn xem xt, c bit l cc c tnh k ton lin quan n n phi tr.
A18. Hiu bit ca kim ton vin v n v c kim ton v mi trng hot ng ca n v khi thc hin cc th tc nh gi ri ro, cng vi cc bng chng kim ton
khc thu thp c trong qu trnh kim ton s gip kim ton vin xc nh cc tnh hung hoc nhng thay i v hon cnh c th dn n s cn thit phi lp c tnh
k ton.
A19. Vic phng vn Ban Gim c v nhng thay i v hon cnh c th bao gm cc ni dung sau:
n v c tham gia vo cc loi giao dch mi c th cn lp c tnh k ton hay khng.
Cc iu khon ca giao dch cn lp c tnh k ton c thay i hay khng.
Cc chnh sch k ton lin quan n c tnh k ton thay i l do s thay i ca cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng
hay v l do khc.
C thay i no v php l hoc thay i khc ngoi tm kim sot ca Ban Gim c dn n vic Ban Gim c cn sa i hoc lp c tnh k ton mi hay
khng.
C xy ra cc iu kin hoc s kin mi c th dn n s cn thit phi lp c tnh k ton mi hoc sa i c tnh k ton c hay khng.
A20. Trong qu trnh kim ton, kim ton vin c th pht hin cc giao dch, s kin v iu kin dn n s cn thit lp c tnh k ton m Ban Gim c khng xc nh
c. Chun mc kim ton quc t s 315 quy nh v cc trng hp kim ton vin pht hin c ri ro c sai st trng yu m Ban Gim c n v khng pht hin ra,
k c xc nh liu c khim khuyt nghim trng trong kim sot ni b lin quan ti cc quy trnh nh gi ri ro ca n v hay khng
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.
A21. i vi cc n v nh, vic tm hiu thng t phc tp hn v cc hot ng kinh doanh thng hn ch v cc giao dch t phc tp hn. Hn na, thng th mt ngi
duy nht, c th l Gim c ng thi l ch s hu n v, s xc nh s cn thit phi lp c tnh k ton v kim ton vin c th tp trung phng vn ngi .
Tm hiu cch thc Ban Gim c lp c tnh k ton (Tham chiu: on 8(c))
A22. lp v trnh by bo co ti chnh, Ban Gim c cng cn xy dng cc quy trnh cho vic lp c tnh k ton, bao gm kim sot ni b ph hp. Cc quy trnh bao
gm:
La chn cc chnh sch k ton thch hp v quy nh cc quy trnh c tnh, bao gm cc phng php c tnh v nh gi thch hp, k c cc m hnh, nu c.
To lp hoc xc nh cc d liu v gi nh lin quan c nh hng n cc c tnh k ton.
Xem xt theo nh k cc tnh hung dn n s cn thit phi lp c tnh k ton hoc thc hin li c tnh k ton nu cn thit.
A23. V d v cc vn kim ton vin c th xem xt khi tm hiu v cch thc Ban Gim c lp c tnh k ton bao gm:
Loi ti khon hoc giao dch lin quan n c tnh k ton (v d, liu c tnh k ton bt ngun t vic ghi nhn cc giao dch din ra thng xuyn hay t cc giao
dch khng thng xuyn hoc bt thng).
Liu Ban Gim c c s dng cc k thut o lng c tha nhn lp cc c tnh k ton c th hay khng v nu c th s dng nh th no.
Liu cc c tnh k ton c c lp da trn d liu c ti thi im gia k k ton hay khng v nu c th liu Ban Gim c xem xt nh hng ca cc s
kin, giao dch v thay i v hon cnh xy ra t thi im gia k n cui k hay cha v xem xt nh th no.
Phng php o lng, k c m hnh c s dng (Tham chiu: on 08(c)(i))
A24. Trong mt s trng hp, khun kh v lp v trnh by bo co ti chnh c p dng c th quy nh phng php o lng c tnh k ton, v d s dng mt m hnh
c th o lng c tnh v gi tr hp l. Tuy nhin, trong nhiu trng hp, khun kh v lp v trnh by bo co ti chnh c p dng khng quy nh phng php
o lng, hoc c th quy nh cc phng php o lng khc nhau.
A25. Khi khun kh v lp v trnh by bo co ti chnh c p dng khng quy nh mt phng php c th phi s dng, cc vn m kim ton vin c th xem xt khi
tm hiu v phng php, hoc m hnh, nu c, c s dng lp c tnh k ton bao gm:
Cch thc Ban Gim c xem xt bn cht ca ti sn hoc n phi tr c c tnh khi la chn mt phng php c th.
Liu n v c hot ng trong mt lnh vc, ngnh ngh hoc mi trng c th c cc phng php thng dng ring lp mt loi c tnh k ton c th hay
khng.
A26. Mt s trng hp c th c ri ro c sai st trng yu cao hn, v d khi Ban Gim c t xy dng mt m hnh lp c tnh k ton hoc khng s dng mt
phng php thng dng trong ngnh ngh hoc mi trng c th.
Cc kim sot lin quan (Tham chiu: on 8 (c)(ii))
A27. Khi tm hiu v cc kim sot lin quan, cc vn m kim ton vin c th xem xt bao gm kinh nghim v nng lc chuyn mn ca nhng ngi lp c tnh k ton
v cc kim sot lin quan n:
Cch thc Ban Gim c xc nh tnh y , thch hp v chnh xc ca d liu c s dng lp c tnh k ton.
Vic sot xt v ph duyt ca cp qun l ph hp hoc Ban qun tr, khi thch hp, i vi cc c tnh k ton, bao gm cc gi nh hoc d liu u vo c s
dng lp c tnh k ton.
S phn nhim gia nhng ngi i din cho n v thc hin cc giao dch v nhng ngi chu trch nhim lp c tnh k ton, bao gm liu vic phn cng trch
nhim c tnh n mt cch hp l bn cht ca n v, cc sn phm hoc dch v ca n v hay khng (v d i vi mt nh ch ti chnh ln, s phn nhim thch
hp c th bao gm mt b phn c lp chu trch nhim lp c tnh v thm nh li gi tr hp l cc sn phm ti chnh c th ca n v m nhn vin ca b
phn c tr lng, thng khng rng buc vi cc sn phm ti chnh cn nh gi).
A28. Cc kim sot khc c th lin quan n vic lp c tnh k ton ty thuc vo tng hon cnh c th. V d, nu n v c kim ton s dng cc m hnh c th lp
c tnh k ton, Ban Gim c c th quy nh cc chnh sch v th tc c th cho cc m hnh . Cc kim sot lin quan c th bao gm cc kim sot c thit lp i
vi:
Vic thit k, xy dng hoc la chn mt m hnh c th cho mt mc ch c th.
Vic s dng m hnh.
Vic duy tr v kim tra nh k tnh ton vn ca m hnh.
Vic s dng chuyn gia ca Ban Gim c (Tham chiu: on 8(c)(iii))
A29. Ban Gim c c th c kinh nghim v nng lc chuyn mn cn thit, hoc n v c kim ton c th thu nhng ngi nh vy, xc nh gi tr c tnh cn thit.
Tuy nhin, trong mt s trng hp, Ban Gim c c th thu chuyn gia xc nh hoc tr gip vic xc nh gi tr c tnh. V d, yu cu ny c th pht sinh do:
Tnh c th ca vn cn c tnh, v d vic o lng tr lng khong sn hoc hyrocacbon trong ngnh cng nghip khai khong.
Tnh cht k thut ca cc m hnh cn thit p ng cc yu cu c lin quan ca khun kh v lp v trnh by bo co ti chnh c p dng, nh trong trng
hp o lng theo gi tr hp l.
Tnh cht bt thng hoc khng thng xuyn ca iu kin, giao dch hoc s kin cn phi lp c tnh k ton.
A30. Ti cc n v nh, trong cc trng hp cn phi lp c tnh k ton, Gim c ng thi l ch s hu n v thng c kh nng xc nh gi tr c tnh cn thit. Tuy
nhin, trong mt s trng hp vn cn c chuyn gia. Vic tho lun vi Gim c ng thi l ch s hu n v ngay t giai on u qu trnh kim ton v bn cht cc
c tnh k ton, tnh y ca cc c tnh k ton cn thit v s tha ng ca quy trnh c tnh c th gip Gim c ng thi l ch s hu n v quyt nh c cn
s dng chuyn gia hay khng.
Cc gi nh (Tham chiu: on 8(c)(iv))
A31. Cc gi nh l phn khng th tch ri ca c tnh k ton. V d v cc vn m kim ton vin c th xem xt khi tm hiu v cc gi nh c s dng lp c
tnh k ton bao gm:
Ni dung ca cc gi nh, bao gm gi nh no l gi nh quan trng.
Cch thc Ban Gim c nh gi liu cc gi nh c y v ph hp hay khng (ngha l xem xt liu tt c cc bin s c lin quan c tnh n hay cha).
Cch thc Ban Gim c xc nh liu cc gi nh c s dng c nht qun vi nhau hay khng.
Liu cc gi nh c lin quan n cc vn trong tm kim sot ca Ban Gim c (nh gi nh v k hoch bo dng c th nh hng n c tnh v thi gian
s dng hu ch ca ti sn) v cc gi nh c ph hp vi k hoch kinh doanh v mi trng bn ngoi ca n v hay khng; hay cc gi nh nm ngoi tm
kim sot ca Ban Gim c (nh gi nh v li sut, t l t vong, cc phn quyt ca ta n, hay l s bin ng v thi im ca cc dng tin tng lai).
Ni dung v phm vi ca ti liu, h s, nu c, dn chng cho cc gi nh.
Cc gi nh c th do mt chuyn gia lp hoc xc nh nhm h tr Ban Gim c trong vic lp c tnh k ton. Cc gi nh ny khi c Ban Gim c s dng tr
thnh gi nh ca Ban Gim c.
A32. Mc d thut ng d liu u vo thng c s dng ch d liu m cc gi nh c th c p dng cho d liu nhng trong mt s trng hp, cc gi nh cng
c th c coi l d liu u vo, v d khi Ban Gim c s dng mt m hnh lp c tnh k ton.
A33. Ban Gim c c th chng minh cho cc gi nh bng nhiu loi thng tin c thu thp t cc ngun bn trong v bn ngoi n v m tnh thch hp v tin cy ca
cc thng tin ny s khc nhau. Trong mt s trng hp, mt gi nh c th da mt cch ng tin cy vo thng tin t cc ngun bn ngoi n v (nh li sut cng b
hoc cc d liu thng k khc) hay t cc ngun bn trong n v (nh thng tin qu kh hoc cc iu kin trc y ca n v). Trong trng hp khc, mt gi nh c
th mang tnh ch quan hn, nh khi n v khng c kinh nghim hoc khng c cc ngun bn ngoi thu thp thng tin.
A34. i vi c tnh k ton v gi tr hp l, cc gi nh thng phn nh hoc nht qun vi thng tin m cc bn c hiu bit, sn sng tham gia vo giao dch ngang gi (i
khi gi l cc bn tham gia th trng hoc tng ng) s dng xc nh gi tr hp l khi trao i mt ti sn hoc thanh ton mt khon n phi tr. Cc gi nh c
th cng thay i ty thuc vo c im ca ti sn hoc n phi tr c nh gi, phng php nh gi c s dng (v d nh phng php th trng hoc phng
php thu nhp) v cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng.
A35. i vi c tnh k ton v gi tr hp l, cc gi nh hoc d liu u vo c th thay i ty thuc vo ngun v c s ca chng nh sau:
(a) Cc gi nh hoc d liu u vo phn nh thng tin m cc bn tham gia th trng s dng khi nh gi ti sn hoc n phi tr c xy dng da trn d liu v th
trng thu thp c t cc ngun c lp vi n v bo co (i khi c gi l d liu u vo kim chng c hoc tng ng).
(b) Cc gi nh hoc d liu u vo phn nh xt on ring ca n v v gi nh m cc bn tham gia th trng s dng khi nh gi ti sn hoc n phi tr c xy
dng da trn thng tin tt nht c c (i khi c gi l d liu u vo khng kim chng c hoc tng ng).
Tuy nhin, trn thc t, s phn bit gia (a) v (b) khng phi lc no cng r rng. Hn na, Ban Gim c c th cn la chn t mt s gi nh khc nhau m cc bn
khc nhau tham gia th trng s dng.
A36. Mc ch quan, nh liu mt gi nh hoc mt d liu u vo c kim chng c hay khng, nh hng n mc khng chc chn trong c tnh v do nh
hng n nh gi ca kim ton vin v ri ro c sai st trng yu i vi mt c tnh k ton c th.
Thay i trong phng php lp c tnh k ton (Tham chiu: on 8(c)(v))
A37. Khi nh gi cch thc Ban Gim c lp c tnh k ton, kim ton vin cn tm hiu liu c hoc phi c s thay i trong phng php lp c tnh k ton so vi k
trc hay khng. Phng php c tnh c th cn thay i cho ph hp vi nhng thay i ca mi trng hoc hon cnh nh hng n n v hoc theo quy nh ca
khun kh v lp v trnh by bo co ti chnh c p dng. Nu Ban Gim c thay i phng php lp c tnh k ton th Ban Gim c phi chng minh c
rng phng php mi thch hp hn hoc p ng c nhng thay i . V d, nu Ban Gim c thay i c s lp c tnh k ton t phng php nh gi trn gi th
trng sang phng php s dng m hnh, kim ton vin phi xem xt liu cc gi nh ca Ban Gim c v th trng c ph hp vi hon cnh kinh t hay khng.
S khng chc chn trong c tnh k ton (Tham chiu: on 8(c)(vi))
A38. V d v cc vn m kim ton vin c th xem xt khi tm hiu liu Ban Gim c c nh gi nh hng ca s khng chc chn trong c tnh hay khng v nu c th
nh gi nh th no bao gm:
Liu Ban Gim c c xem xt hay khng v nu c th xem xt nh th no cc gi nh hoc kt qu khc, bng cch nh tin hnh phn tch nhy cm xc
nh nh hng ca cc thay i trong gi nh i vi mt c tnh k ton.
Cch thc Ban Gim c xc nh c tnh k ton khi vic phn tch em li mt s kt qu khc nhau.
Liu Ban Gim c c theo di kt qu ca cc c tnh k ton c lp trong k trc hay khng v liu Ban Gim c c x l mt cch thch hp kt qu theo di
hay khng.
Sot xt c tnh k ton k trc (Tham chiu: on 9)
A39. Kt qu ca mt c tnh k ton thng khc bit so vi c tnh k ton ghi nhn trong bo co ti chnh k trc. Bng cch thc hin cc th tc nh gi ri ro
xc nh v tm hiu nguyn nhn s khc bit , kim ton vin c th thu thp:
Thng tin v tnh hu hiu ca quy trnh lp c tnh k trc ca Ban Gim c, t kim ton vin c th xt on tnh hu hiu ca quy trnh hin ti.
Bng chng kim ton lin quan n vic thc hin li cc c tnh k ton k trc trong k hin ti.
Bng chng kim ton v cc vn c th cn phi thuyt minh trong bo co ti chnh, nh s khng chc chn trong c tnh.
A40. Vic sot xt cc c tnh k ton k trc cng c th gip kim ton vin xc nh cc hon cnh hoc iu kin lm tng kh nng c tnh k ton chu nh hng ca
s thin lch ca Ban Gim c hoc cho thy kh nng c s thin lch ca Ban Gim c trong k hin ti. S hoi nghi ngh nghip ca kim ton vin gip pht hin cc
hon cnh hoc iu kin v xc nh ni dung, lch trnh v phm vi cc th tc kim ton tip theo.
A41. Chun mc kim ton quc t s 240 cng quy nh kim ton vin phi thc hin sot xt hi t cc nh gi v gi nh ca Ban Gim c lin quan n cc c tnh k
ton quan trng
[12]
. Khi x l ri ro Ban Gim c khng ch kim sot, kim ton vin cn thc hin vic sot xt nhm thit k v thc hin cc th tc sot xt cc c
tnh k ton xem c s thin lch no c th cho thy ri ro c sai st trng yu do gian ln hay khng. Trn thc t, vic kim ton vin sot xt cc c tnh k ton k trc
nh mt th tc nh gi ri ro theo quy nh ca chun mc ny c th c tin hnh cng vi vic sot xt theo quy nh ca Chun mc kim ton quc t s 240.
A42. Kim ton vin c th xt on rng cn sot xt chi tit hn i vi cc c tnh k ton c xc nh trong qu trnh kim ton k trc l c mc khng chc chn
cao trong c tnh, hoc i vi cc c tnh k ton thay i ng k so vi k trc. Mt khc, i vi cc c tnh k ton pht sinh t vic ghi nhn cc giao dch c
tnh cht thng xuyn, kim ton vin c th xt on rng vic thc hin cc th tc phn tch nh gi ri ro l y cho mc ch sot xt.
A43. i vi cc c tnh k ton v gi tr hp l v cc c tnh k ton khc da vo iu kin ti ngy o lng, c th c s khc bit ln hn gia gi tr hp l c ghi
nhn trong bo co k trc vi kt qu thc t hoc vi gi tr c tnh li cho mc ch bo co k ny. S khc bit ny l do mc tiu o lng ca cc c tnh k ton
da trn gi tr ti mt thi im no m gi tr c th thay i ng k v nhanh chng khi mi trng hot ng ca n v thay i. V vy, kim ton vin c th
tp trung sot xt thu thp cc thng tin thch hp phc v cho vic pht hin v nh gi ri ro c sai st trng yu. V d, trong mt s trng hp, vic tm hiu nhng
thay i trong cc gi nh ca cc bn tham gia th trng m cc thay i nh hng n kt qu thc t ca mt c tnh k ton v gi tr hp l trong k trc c th
khng cung cp thng tin thch hp cho mc ch kim ton. Trong trng hp , kim ton vin c th tp trung vo tm hiu tnh hu hiu ca quy trnh c tnh k trc
ca Ban Gim c m kim ton vin c th da vo xt on v tnh hu hiu ca quy trnh c tnh k ny.
A44. S khc bit gia kt qu thc t ca mt c tnh k ton v gi tr c tnh ghi nhn trong bo co ti chnh k trc khng nht thit th hin sai st trong bo co ti
chnh k trc. Tuy nhin, s khc bit c th b coi l mt sai st nu pht sinh t thng tin m Ban Gim c c hoc ng l phi c Ban Gim c thu thp v
xem xt khi lp bo co ti chnh k trc. Nhiu khun kh v lp v trnh by bo co ti chnh c th hng dn cch phn bit gia cc thay i no trong c tnh k
ton dn n sai st v cc thay i no th khng, v phng php k ton cn phi p dng.
S khng chc chn trong c tnh k ton (Tham chiu: on 10)
A45. Mc khng chc chn trong c tnh k ton c th chu nh hng ca cc yu t nh:
Mc m c tnh k ton ph thuc vo xt on.
nhy cm ca c tnh i vi cc thay i trong gi nh.
S tn ti ca cc k thut o lng c tha nhn c th lm gim mc khng chc chn trong c tnh (mc d tnh ch quan ca cc gi nh s dng lm d
liu u vo vn c th lm pht sinh mc s khng chc chn trong c tnh).
di khong thi gian d on, v tnh thch hp ca cc d liu qu kh c dng d on cc s kin tng lai.
S sn c ca cc thng tin ng tin cy t cc ngun bn ngoi.
Mc m c tnh k ton c da trn c s cc d liu u vo kim chng c hay khng kim chng c.
Mc khng chc chn ca c tnh k ton c th nh hng n kh nng d xy ra s thin lch trong c tnh .
A46. Khi nh gi ri ro c sai st trng yu, cc vn kim ton vin xem xt c th bao gm:
Mc nh hng thc t hoc k vng ca mt c tnh k ton.
Gi tr ca c tnh k ton c ghi nhn (gi tr c tnh ca Ban Gim c) so vi gi tr m kim ton vin cho rng cn phi ghi nhn.
Liu Ban Gim c c s dng chuyn gia lp c tnh k ton khng.
Kt qu ca vic sot xt cc c tnh k ton k trc.
Mc khng chc chn cao trong c tnh k ton v cc ri ro ng k (Tham chiu: on 11)
A47. V d v cc c tnh k ton c th c mc khng chc chn cao bao gm:
Cc c tnh k ton ph thuc nhiu vo xt on, v d xt on v kt qu ca v kin ang tin hnh hay gi tr v thi gian ca cc dng tin tng lai ph thuc
vo nhng s kin khng chc chn s xy ra trong nhiu nm ti.
c tnh k ton khng c tnh ton bng cc k thut o lng c tha nhn.
c tnh k ton m kt qu sot xt ca kim ton vin v cc c tnh tng t c lp trong bo co ti chnh k trc cho thy s khc bit ng k gia gi tr
c tnh ban u v kt qu thc t sau .
c tnh k ton v gi tr hp l c xc nh t vic s dng mt m hnh mang tinh c th cao do n v t xy dng hay da trn nhng d liu u vo khng
kim chng c.
A48. Mt c tnh k ton c v nh khng trng yu vn c th tim n kh nng dn n sai st trng yu do mc khng chc chn ca c tnh ; c th l, ln v gi
tr c tnh c ghi nhn hay thuyt minh trong bo co ti chnh c th khng phi l du hiu ca s khng chc chn trong c tnh .
A49. Trong mt s trng hp, mc khng chc chn trong c tnh qu cao, dn n vic khng th a ra mt c tnh hp l. V vy, khun kh v lp v trnh by bo
co ti chnh c p dng c th khng cho php ghi nhn khon mc trong bo co ti chnh hay khng yu cu o lng bng gi tr hp l. Trong nhng trng hp
, cc ri ro trng yu khng ch lin quan n vic ghi nhn hay o lng cc c tnh bng gi tr hp l, m cn lin quan n tnh y ca cc thuyt minh. Khun
kh v lp v trnh by bo co ti chnh c p dng c th yu cu thuyt minh cc c tnh k ton v mc khng chc chn lin quan n nhng c tnh k ton nh
th (xem cc on A120- A123).
A50. Nu kim ton nhn thy mt c tnh k ton lm pht sinh ri ro ng k, kim ton vin cn phi tm hiu v cc kim sot ca n v c kim ton, bao gm cc hot
ng kim sot
[13]
.
A51. Trong mt s trng hp, mc khng chc chn ca mt c tnh k ton c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v c kim ton.
Chun mc 570
[14]
quy nh v hng dn i vi nhng trng hp .
Bin php x l i vi ri ro sai st trng yu nh gi (Tham chiu: on 12)
A52. Chun mc ISA 330 quy nh kim ton vin phi thit k v thc hin cc th tc kim ton vi ni dung, lch trnh v phm vi da vo kt qu nh gi ri ro c sai st
trng yu lin quan n cc c tnh k ton c cp bo co ti chnh v cp c s dn liu
[15]
. Cc on A53-A115 tp trung vo cc bin php x l c th cp
c s dn liu.
p dng cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng (Tham chiu: on 12(a))
A53. Nhiu khun kh v lp v trnh by bo co ti chnh quy nh cc iu kin nht nh i vi vic ghi nhn c tnh k ton v cc phng php lp c tnh k ton v
cc thuyt minh cn thit. Cc quy nh c th phc tp v yu cu s dng xt on. Da vo hiu bit thu thp c khi thc hin cc th tc nh gi ri ro, kim ton
vin phi ch n cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng m c th b p dng sai hoc c th b hiu theo nhng cch khc nhau.
A54. Kim ton vin da vo hiu bit ca mnh v n v c kim ton v mi trng ca n v xc nh liu Ban Gim c p dng mt cch thch hp cc quy nh
ca khun kh v lp v trnh by bo co ti chnh c p dng hay cha. V d, kim ton vin c th cn lu c bit n tnh cht ca n v c kim ton v cc
hot ng ca n v khi xem xt vic o lng gi tr hp l ca mt s khon mc, nh ti sn v hnh c mua trong qu trnh hp nht doanh nghip.
A55. Trong mt s trng hp, kim ton vin c th cn phi thc hin cc th tc kim ton b sung nh kim tra hin trng thc t ca ti sn xc nh liu Ban Gim c
c p dng mt cch thch hp cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng hay khng.
A56. Vic p dng cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng yu cu Ban Gim c phi xem xt cc thay i v mi trng hoc hon
cnh nh hng n n v. V d, s ra i th trng giao dch cho mt loi ti sn hoc n phi tr c th c th cho thy vic s dng phng php dng tin chit khu
c tnh gi tr hp l ca ti sn hoc n phi tr l khng cn thch hp.
Tnh nht qun trong phng php v c s ca s thay i (Tham chiu: on 12(b))
A57. Kim ton vin cn phi xem xt s thay i trong c tnh k ton hoc trong phng php lp c tnh k ton so vi k trc, v s thay i nu khng phi do hon cnh
hoc do s xut hin ca thng tin mi th s c coi l ty tin. Nhng thay i ty tin trong c tnh k ton dn n s khng nht qun trong bo co ti chnh theo thi
gian v c th dn n sai st trong bo co ti chnh, hoc l du hiu ca s thin lch ca Ban Gim c.
A58. Da vo s thay i ca hon cnh thc t, Ban Gim c thng c th a ra l do xc ng cho s thay i trong c tnh k ton hoc phng php lp c tnh k ton
t k ny sang k khc. Kim ton vin phi xt on l do no l xc ng v tnh y ca thng tin h tr cho l l ca Ban Gim c v s thay i ca hon cnh thc
t dn n s thay i trong c tnh k ton hoc phng php lp c tnh k ton.
Bin php x l i vi ri ro c sai st trng yu nh gi (Tham chiu: on 13)
A59. Quyt nh ca kim ton vin v vic chn bin php, hoc kt hp cc bin php trong on 13 no x l ri ro c sai st trng yu b nh hng bi cc vn nh:
Tnh cht ca c tnh k ton, k c vic c tnh pht sinh t cc giao dch thng xuyn hay khng thng xuyn.
Liu cc th tc c cung cp cho kim ton vin y bng chng kim ton thch hp hay khng.
Ri ro c sai st trng yu nh gi, k c vic liu ri ro c ng k hay khng.
A60. V d, khi nh gi tnh hp l ca d phng n phi thu kh i, th tc hiu qu i vi kim ton vin c th l sot xt cc khon thu tin mt sau ngy kt thc k k
ton, kt hp vi cc th tc kim ton khc. Nu mc khng chc chn trong c tnh k ton cao, nh c tnh da trn mt m hnh ring ca n v vi d liu u
vo khng kim chng c, kim ton vin c th cn kt hp cc bin php x l ri ro c sai st trng yu nh gi theo on 13 thu thp y bng chng kim
ton thch hp.
A61. on A62-A95 Chun mc ny hng dn b sung v bin php x l thch hp cho tng trng hp.
Cc s kin pht sinh cho n ngy k bo co kim ton (Tham chiu: on 13(a))
A62. Vic xc nh liu cc s kin pht sinh cho n ngy k bo co kim ton c cung cp bng chng kim ton v c tnh k ton hay khng c th l bin php x l thch
hp khi cc s kin c cho l s:
Pht sinh; v
Cung cp bng chng kim ton khng nh hoc mu thun vi c tnh k ton.
A63. Cc s kin pht sinh cho n ngy k bo co kim ton i khi c th cung cp y bng chng kim ton thch hp v mt c tnh k ton. V d, vic thanh l ton
b hng tn kho ca mt sn phm khng cn bn c trn th trng ngay sau khi kt thc k k ton c th cung cp bng chng kim ton lin quan n c tnh gi tr
thun c th thc hin c ca hng tn kho . Trong trng hp ny, kim ton vin c th khng cn thc hin cc th tc kim ton b sung i vi c tnh k ton
nu bng chng kim ton thch hp v cc s kin c thu thp y .
A64. i vi mt s c tnh k ton, cc s kin pht sinh cho n ngy k bo co kim ton c th khng cung cp bng chng kim ton lin quan n c tnh k ton . V
d, cc iu kin hoc s kin lin quan n mt s c tnh k ton ch c th c hnh thnh trong mt khong thi gian di. Hn na, do mc tiu o lng ca c tnh
k ton v gi tr hp l, thng tin sau khi kt thc k k ton c th khng phn nh cc s kin hoc iu kin pht sinh ti ngy lp Bng cn i k ton v do c th
khng lin quan n vic o lng c tnh k ton v gi tr hp l. on 13 Chun mc ny quy nh cc bin php khc m kim ton vin c th thc hin x l ri ro
c sai st trng yu.
A65. Trong mt s trng hp, cc s kin mu thun vi c tnh k ton c th cho thy quy trnh lp c tnh k ton ca Ban Gim c khng hu hiu, hoc Ban Gim c
thin lch khi lp c tnh k ton.
A66. Mc d kim ton vin c th quyt nh khng thc hin phng php ny i vi mt s c tnh k ton c th, kim ton vin vn phi tun th Chun mc kim ton
quc t s 560
[16]
. Kim ton vin phi thc hin cc th tc kim ton c thit k thu thp y bng chng kim ton thch hp rng tt c cc s kin pht sinh t
ngy kt thc k k ton n ngy k bo co kim ton cn phi iu chnh hoc thuyt minh trong bo co ti chnh c xc nh
[17]
v phn nh thch hp trong bo
co ti chnh
[18]
. i vi mt s c tnh k ton khng phi l c tnh v gi tr hp l, vic o lng thng ph thuc vo kt qu ca cc iu kin, giao dch, hoc s
kin trong tng lai nn vic kim ton vin p dng Chun mc kim ton quc t s 560 l c bit ph hp.
A67. Khi khong thi gian t ngy kt thc k k ton n ngy k bo co kim ton l tng i di, vic kim ton vin sot xt cc s kin pht sinh trong khong thi gian
ny c th l mt phng php hu hiu i vi cc c tnh k ton khng phi l c tnh v gi tr hp l. Bin php ny c bit ph hp khi kim ton cc n v nh c
Gim c ng thi l ch s hu n v, c bit khi Ban Gim c khng c cc th tc kim sot chnh thc i vi cc c tnh k ton.
Kim tra cch thc Ban Gim c lp c tnh k ton (Tham chiu: on 13(b))
A68. Vic kim tra cch thc Ban Gim c lp c tnh k ton v cc d liu lm c s cho vic lp c tnh k ton c th l bin php thch hp khi c tnh k ton v gi tr
hp l c lp theo mt m hnh s dng d liu u vo c th kim chng c v khng th kim chng c. Phng php ny cng c th thch hp khi:
c tnh k ton xut pht t vic x l d liu hng ngy ca h thng k ton ca n v.
Sot xt ca kim ton vin v cc c tnh k ton tng t c lp trong bo co ti chnh k trc cho thy quy trnh lp c tnh k ton ca Ban Gim c trong
k hin ti c th hu hiu.
c tnh k ton da vo mt tng th ln cc phn t c cng bn cht v tng phn t khng ng k khi ng ring l.
A69. V d, vic kim tra cch thc Ban Gim c lp c tnh k ton c th bao gm:
Kim tra mc chnh xc, y v ph hp ca d liu c s dng lm c s lp c tnh k ton v liu c tnh k ton c c xc nh ng n thng qua
vic s dng d liu v cc gi nh ca Ban Gim c hay khng.
Xem xt ngun, s ph hp v tin cy ca d liu hoc thng tin bn ngoi, bao gm d liu hoc thng tin nhn c t cc chuyn gia bn ngoi n v c Ban
Gim c n v thu gip lp c tnh k ton.
Tnh ton li c tnh k ton v sot xt tnh nht qun ca thng tin v c tnh k ton.
Xem xt quy trnh sot xt v ph duyt ca Ban Gim c.
A70. Ti cc n v nh, quy trnh lp c tnh k ton c th t mang tnh h thng hn cc n v ln. Cc n v nh m Ban Gim c tham gia trc tip vo vic qun l c
th khng c hng dn chi tit v cc th tc k ton, cc s k ton phc tp, hoc khng c cc quy nh bng vn bn. Thm ch nu n v khng c quy trnh chnh thc
th cng khng c ngha l Ban Gim c n v khng th cung cp c s kim ton vin kim tra c tnh k ton.
nh gi phng php o lng (Tham chiu: on 13(b)(i))
A71. Nu khun kh v lp v trnh by bo co ti chnh c p dng khng quy nh phng php o lng, kim ton vin phi s dng xt on chuyn mn nh gi
liu phng php c s dng, k c m hnh c p dng c ph hp vi hon cnh thc t hay khng.
A72. Khi nh gi phng php o lng, cc vn m kim ton vin c th xem xt bao gm:
C s ca phng php c Ban Gim c chn c hp l hay khng.
Ban Gim c nh gi y v p dng ph hp cc tiu ch, nu c, c quy nh trong khun kh v lp v trnh by bo co ti chnh c p dng lm c
s cho phng php chn hay khng.
Phng php o lng c ph hp vi hon cnh thc t, da vo tnh cht ca ti sn hoc n phi tr c c tnh v cc quy nh ca khun kh v lp v trnh by
bo co ti chnh c p dng lin quan n c tnh k ton hay khng.
Phng php o lng c ph hp vi lnh vc, ngnh ngh v mi trng m n v hot ng hay khng.
A73. Trong mt s trng hp, Ban Gim c c th xc nh rng cc phng php khc nhau c th cho cc khong gi tr c tnh khc nhau ng k. Trong trng hp ,
vic tm hiu cch thc n v c kim ton iu tra nguyn nhn ca nhng s khc bit ny c th gip kim ton vin nh gi tnh ph hp ca phng php c la
chn.
nh gi vic s dng cc m hnh
A74. Trong mt s trng hp, c bit khi lp c tnh k ton v gi tr hp l, Ban Gim c c th s dng m hnh. Liu m hnh c s dng c ph hp vi hon cnh
hay khng ty thuc vo mt s yu t nh: bn cht ca n v c kim ton v mi trng ca n v, bao gm ngnh ngh hot ng ca n v v ti sn hoc khon
n phi tr c o lng.
A75. Mc ph hp ca cc vn nu ti on sau ty thuc vo hon cnh c th, bao gm liu m hnh c s dng ph bin trong mt ngnh hoc lnh vc c th hay l
m hnh do n v t xy dng. Trong mt s trng hp, n v c th s dng chuyn gia xy dng v th nghim m hnh.
A76. Ty vo hon cnh c th, v d v cc vn kim ton vin c th xem xt khi th nghim m hnh bao gm:
M hnh c c ph duyt trc khi s dng v c c kim tra nh k m bo vn ph hp vi mc ch s dng hay khng. Quy trnh ph duyt ca n v
c th bao gm vic nh gi:
o S y v mt l thuyt v tnh ton vn v mt ton hc, bao gm tnh thch hp ca cc thng s ca m hnh.
o Tnh nht qun v tnh y ca cc d liu u vo ca m hnh vi cc thng l th trng.
o u ra ca m hnh so vi cc giao dch thc t.
C cc chnh sch v th tc thch hp kim sot s thay i hay khng.
M hnh c c kim tra v hiu chnh nh k cho ph hp hay khng, c bit trong trng hp cc d liu u vo mang tnh ch quan.
u ra ca m hnh, k c trong trng hp c tnh k ton v gi tr hp l, c c iu chnh hay khng, cc iu chnh c phn nh cc gi nh m cc bn
tham gia th trng s s dng trong nhng hon cnh tng t hay khng.
Cc thng tin v m hnh, bao gm cc ng dng d tnh, cc hn ch v cc thng s chnh ca m hnh, cc d liu u vo cn thit, v kt qu ca cc phn tch v
tnh hp l ca m hnh c c ghi chp y hay khng.
Cc gi nh ca Ban Gim c (Tham chiu: on 13(b)(ii))
A77. nh gi ca kim ton vin v cc gi nh ca Ban Gim c ch da vo cc thng tin m kim ton vin c c ti thi im kim ton. Cc th tc kim ton lin
quan n cc gi nh ca Ban Gim c c thc hin v mc ch kim ton bo co ti chnh ca n v ch khng nhm mc ch a ra kin v cc gi nh .
A78. V d v nhng vn kim ton vin c th xem xt khi nh gi tnh hp l ca cc gi nh ca Ban Gim c bao gm:
Tng gi nh c hp l hay khng.
Cc gi nh c ph thuc ln nhau v c nht qun hay khng.
Cc gi nh c hp l khi c xem xt mt cch tng th hoc trong mi lin h vi cc gi nh khc c s dng cho cng mt c tnh k ton hoc cho cc c
tnh k ton khc hay khng.
Cc gi nh c s dng lp c tnh k ton v gi tr hp l c phn nh thch hp cc gi nh v th trng c th kim chng c hay khng.
A79. Cc gi nh c s dng lp c tnh k ton c th phn nh iu m Ban Gim c mong i s l kt qu ca cc mc tiu v chin lc c th. Trong trng hp
, kim ton vin c th thc hin cc th tc kim ton nh gi tnh hp l ca cc gi nh , v d bng cch xem xt liu cc gi nh c nht qun vi:
Mi trng kinh t ni chung v tnh hnh kinh t ca n v c kim ton.
Cc k hoch ca n v c kim ton.
Cc gi nh c lin quan ca cc k trc.
Thng tin v kinh nghim hoc cc iu kin trc y ca n v c kim ton c th c coi l tiu biu cho cc s kin hoc iu kin trong tng lai.
Cc gi nh khc ca Ban Gim c c lin quan n bo co ti chnh.
A80. Tnh hp l ca cc gi nh c s dng c th ph thuc vo nh v kh nng thc hin cc hnh ng c th ca Ban Gim c. Ban Gim c thng ghi li cc k
hoch v d nh lin quan n cc ti sn hoc n phi tr c th v khun kh v lp v trnh by bo co ti chnh c th yu cu Ban Gim c phi thc hin iu ny.
Mc d kim ton vin s dng xt on chuyn mn xt on v phm vi bng chng kim ton cn phi thu thp v nh v kh nng ca Ban Gim c, cc th tc
m kim ton vin s dng c th bao gm:
Xem xt kt qu thc hin cc nh ca Ban Gim c trong qu kh.
Sot xt cc k hoch bng vn bn v cc ti liu khc, bao gm cc k hoch ti chnh, giy t y quyn v cc bin bn c ph duyt chnh thc, nu c th.
Phng vn Ban Gim c v l do Ban Gim c thc hin mt hnh ng c th.
Xem xt cc s kin xy ra t sau ngy kt thc k k ton n ngy k bo co kim ton.
nh gi kh nng thc hin mt hnh ng c th ca n v c kim ton trong hon cnh kinh t ca n v, bao gm nh hng ca nhng cam kt hin ti ca
n v.
Tuy nhin, mt s khun kh v lp v trnh by bo co ti chnh nht nh c th khng cho php xt n cc k hoch hoc d nh ca Ban Gim c khi lp c tnh k
ton. y l trng hp ph bin khi lp c tnh k ton v gi tr hp l, v mc tiu o lng yu cu cc gi nh c s dng lp c tnh k ton phi phn nh cc
gi nh ca cc bn tham gia th trng.
A81. Ngoi ra, khi nh gi tnh hp l ca cc gi nh m Ban Gim c s dng lp c tnh k ton v gi tr hp l, cc vn khc m kim ton vin c th xem xt bao
gm:
Ban Gim c c s dng cc d liu u vo c th ca th trng xy dng cc gi nh khng v nu c th s dng nh th no.
Liu cc gi nh c nht qun vi cc iu kin th trng c th kim chng c v c nht qun vi c im ca ti sn hoc n phi tr c o lng theo gi tr
hp l hay khng.
Liu ngun ca cc gi nh ca cc bn tham gia th trng c ph hp v ng tin cy hay khng, v Ban Gim c la chn cc gi nh s dng nh th no khi
c mt s gi nh khc nhau ca cc bn tham gia th trng.
Liu Ban Gim c c xem xt cc gi nh c s dng hoc thng tin v cc giao dch, ti sn hoc n phi tr c th so snh hay khng v nu c th xem xt nh
th no.
A82. Ngoi ra, c tnh k ton v gi tr hp l c th bao gm c d liu u vo kim chng c v khng kim chng c. Khi c tnh k ton v gi tr hp l da trn
cc d liu u vo khng kim chng c, v d v cc vn m kim ton vin c th xem xt bao gm cch thc Ban Gim c gii thch cho cc vn sau:
Xc nh c im ca cc bn tham gia th trng c lin quan n c tnh k ton.
Nhng sa i do Ban Gim c thc hin i vi chnh cc gi nh ca Ban Gim c phn nh quan im ca h v cc gi nh m cc bn tham gia th trng s
dng.
Liu Ban Gim c c s dng nhng thng tin tt nht c c trong hon cnh c th hay khng.
Cc gi nh ca Ban Gim c tnh n cc giao dch, ti sn hoc n phi tr c th so snh, nu c, nh th no.
Nu c d liu u vo khng kim chng c, kim ton vin c th s phi kt hp vic nh gi cc gi nh vi cc bin php khc x l cc ri ro nh gi trong
on 13 thu thp c y bng chng kim ton thch hp. Trong trng hp , kim ton vin c th cn thc hin cc th tc kim ton khc, v d kim tra ti
liu, h s chng minh cho vic cp qun l ph hp v Ban qun tr n v, khi thch hp, sot xt v ph duyt c tnh k ton.
A83. Khi nh gi tnh hp l ca cc gi nh c s dng lp c tnh k ton, kim ton vin c th pht hin mt hoc nhiu gi nh quan trng. Gi nh quan trng
c th cho thy c tnh k ton c mc khng chc chn cao, do lm pht sinh ri ro ng k. Cc bin php b sung x l cc ri ro ng k c hng dn
ti on A102-A115.
Kim tra tnh hu hiu ca hot ng kim sot (Tham chiu: on 13(c))
A84. Vic kim tra tnh hu hiu ca hot ng kim sot i vi cch thc Ban Gim c lp c tnh k ton c th l mt bin php ph hp khi quy trnh ca Ban Gim c
c thit k, thc hin v duy tr tt, v d:
C cc kim sot i vi vic cp qun l ph hp v Ban qun tr, khi thch hp, sot xt v ph duyt cc c tnh k ton.
c tnh k ton c lp da trn qu trnh x l d liu hng ngy ca h thng k ton ca n v c kim ton.
A85. Kim ton vin phi kim tra tnh hu hiu ca hot ng kim sot trong trng hp:
Khi nh gi ri ro c sai st trng yu cp c s dn liu, kim ton vin k vng rng cc kim sot i vi quy trnh c thc hin hiu qu; hoc
Nu ch thc hin cc th nghim c bn th khng th cung cp y bng chng kim ton thch hp cp c s dn liu.
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A86. Cc n v nh c th c cc kim sot i vi quy trnh lp c tnh k ton, tuy nhin hnh thc hot ng ca cc kim sot ny c th khc nhau. Hn na, cc n v
nh c th xc nh rng mt s loi kim sot nht nh l khng cn thit v Ban Gim c tham gia trc tip vo qu trnh lp v trnh by bo co ti chnh. Tuy nhin, i
vi mt s n v rt nh, kim ton vin c th xc nh l n v khng c nhiu kim sot. Do , kim ton vin c th s dng th nghim c bn x l cc ri ro
nh gi, nh thc hin mt hoc mt s trong cc bin php quy nh ti on 13.
Xy dng gi tr c tnh hoc khong gi tr c tnh (Tham chiu: on 13(d))
A87. Vic xy dng gi tr c tnh hoc khong gi tr c tnh nh gi gi tr c tnh ca Ban Gim c c th l mt bin php thch hp khi:
c tnh k ton khng c lp da trn qu trnh x l d liu hng ngy ca h thng k ton.
Kt qu sot xt ca kim ton vin v cc c tnh k ton tng t c lp trong bo co ti chnh k trc cho thy quy trnh hin ti ca Ban Gim c c th
khng hiu qu.
Cc kim sot ca n v i vi quy trnh xc nh c tnh k ton ca Ban Gim c khng c thit k tt v khng c thc hin hp l.
Cc s kin v giao dch xy ra t ngy kt thc k k ton n ngy k bo co kim ton mu thun vi gi tr c tnh ca Ban Gim c.
Kim ton vin c cc ngun d liu khc lp gi tr c tnh hoc khong gi tr c tnh.
A88. Ngay c khi cc kim sot ca n v c kim ton c thit k tt v c thc hin hp l, vic xy dng gi tr c tnh hoc khong gi tr c tnh vn c th l
bin php hu hiu hoc hiu qu x l cc ri ro nh gi. Trong cc trng hp khc, kim ton vin c th s dng phng php ny xc nh liu c cn thit
phi thc hin cc th tc kim ton tip theo hay khng v nu c th xc nh ni dung v phm vi ca cc th tc .
A89. Phng php m kim ton vin s dng xy dng gi tr c tnh hoc khong gi tr c tnh c th thay i ty theo vic phng php no c coi l hiu qu nht
trong tng hon cnh. V d, kim ton vin c th xy dng mt gi tr c tnh s b, sau nh gi nhy ca gi tr i vi nhng thay i v gi nh, nhm a
ra mt khong gi tr c tnh nh gi gi tr c tnh ca Ban Gim c n v. Hoc kim ton vin c th bt u bng cch xy dng khong gi tr c tnh t
xc nh mt gi tr c tnh, nu c.
A90. Kh nng kim ton vin lp mt gi tr c tnh thay v mt khong gi tr c tnh, ph thuc vo mt s yu t, bao gm m hnh c s dng, ni dung v phm vi ca
d liu sn c v tnh khng chc chn ca c tnh k ton. Hn na, khun kh v lp v trnh by bo co ti chnh c p dng c th nh hng n quyt nh xy
dng mt gi tr c tnh hoc mt khong gi tr c tnh. Khun kh ny c th quy nh gi tr c tnh c s dng sau khi xem xt cc kt qu v gi nh khc, hoc
quy nh mt phng php o lng c th (v d, s dng gi tr k vng da trn xc sut chit khu).
A91. Kim ton vin c th xy dng gi tr c tnh hoc khong gi tr c tnh bng nhiu cch khc nhau, v d bng cch:
S dng m hnh, v d m hnh c s dng ph bin trong mt ngnh hoc lnh vc c th, hoc m hnh do n v t xy dng hoc do kim ton vin t xy dng.
M rng cc gi nh hoc kt qu khc m Ban Gim c xem xt, v d bng cch a ra nhng gi nh khc.
Tuyn dng hoc thu mt c nhn c chuyn mn thch hp pht trin hoc thc hin m hnh, hoc cung cp cc gi nh ph hp.
Tham kho cc iu kin, giao dch hoc s kin c th so snh khc, hoc khi thch hp, tham kho cc th trng ca cc ti sn hoc n phi tr c th so snh.
Tm hiu cc gi nh hoc phng php ca Ban Gim c (Tham chiu: on 13(d)(i))
A92. Khi kim ton vin lp gi tr c tnh hoc khong gi tr c tnh v s dng cc gi nh hoc phng php khc vi cc gi nh hoc phng php ca Ban Gim c
n v c kim ton, on 13(d)(i) quy nh kim ton vin phi tm hiu y v cc gi nh v phng php ca Ban Gim c khi lp c tnh k ton. Vic tm hiu
ny s cung cp cho kim ton vin thng tin c th ph hp kim ton vin xy dng gi tr c tnh hoc khong gi tr c tnh thch hp, ng thi gip kim ton
vin hiu v nh gi nhng khc bit ng k vi gi tr c tnh ca Ban Gim c n v c kim ton. V d, nguyn nhn ca s khc bit c th do kim ton vin s
dng cc gi nh khc nhng c hiu lc tng ng vi cc gi nh ca Ban Gim c. iu ny c th cho thy c tnh k ton rt nhy cm vi mt s gi nh nht
nh v do c mc khng chc chn cao, cho thy c tnh k ton c th l mt ri ro ng k. Mt khc, s khc bit c th l kt qu ca mt sai st thc t ca Ban
Gim c. Ty thuc vo hon cnh c th, kim ton vin c th thy cn tho lun vi Ban Gim c v c s v tnh hp l ca cc gi nh v s khc bit, nu c, trong
phng php lp c tnh k ton gip kim ton vin a ra cc kt lun.
Thu hp khong gi tr c tnh (Tham chiu: on 13(d)(ii))
A93. Khi kim ton vin kt lun rng cn s dng mt khong gi tr c tnh (khong gi tr c tnh ca kim ton vin) nh gi tnh hp l ca gi tr c tnh ca Ban
Gim c, on 13(d)(ii) quy nh rng khong gi tr c tnh phi bao gm tt c cc kt qu hp l ch khng phi l tt c cc kt qu c th xy ra. Khong gi tr
c tnh khng th hu ch nu bao gm tt c cc kt qu c th xy ra, v khong gi tr c tnh s qu rng c th hiu qu cho mc ch kim ton. Khong gi tr
c tnh ca kim ton vin ch hu ch v hiu qu khi khong gi tr hp cho php kim ton vin kt lun liu c tnh k ton c sai st hay khng.
A94. Thng thng, khong gi tr c tnh c thu hp bng hoc thp hn mc trng yu thc hin l ph hp cho mc ch nh gi tnh hp l ca gi tr c tnh ca Ban
Gim c. Tuy nhin, trong mt s ngnh c th, c th khng thu hp c khong gi tr c tnh xung mc . iu ny khng nht thit cn tr vic ghi nhn c tnh
k ton, tuy nhin li c th cho thy mc khng chc chn cao trong c tnh k ton lm pht sinh ri ro ng k. Cc bin php b sung x l ri ro ng k c
hng dn ti on A102-A115.
A95. Khong gi tr c tnh c th c thu hp tt c cc kt qu trong khong gi tr c tnh u c coi l hp l, bng cch:
(a) Loi b khi khong gi tr c tnh cc kt qu ln nht v nh nht trong khong m theo xt on ca kim ton vin l kh c kh nng xy ra; v
(b) Tip tc thu hp khong gi tr c tnh da vo bng chng kim ton sn c cho n khi kim ton vin kt lun rng tt c cc kt qu trong khong gi tr c tnh
c coi l hp l. Trong mt s t trng hp, kim ton vin c th thu hp khong gi tr c tnh cho n khi bng chng kim ton ch ra mt gi tr c tnh.
Cn nhc s cn thit phi c kin thc hoc k nng chuyn su lin quan (Tham chiu: on 14)
A96. Khi lp k hoch kim ton, kim ton vin phi hiu r v ni dung, lch trnh, phm vi ca cc ngun lc cn thit thc hin cuc kim ton.
[20]
Ngun lc c th
bao gm nhng ngi c kin thc hoc k nng chuyn su, nu cn. Ngoi ra, Chun mc kim ton quc t s 220 quy nh ch phn hn kim ton phi m bo rng
nhm kim ton v cc chuyn gia khng thuc nhm kim ton c trnh chuyn mn v nng lc ph hp thc hin cuc kim ton.
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Trong qu trnh kim ton cc
c tnh k ton, bng kinh nghim ca mnh v da vo hon cnh c th ca cuc kim ton, kim ton vin c th xc nh cn phi c cc kin thc hoc k nng chuyn
su v mt hoc mt vi kha cnh ca cc c tnh k ton.
A97. Khi xem xt liu c cn phi c cc kin thc hoc k nng chuyn su hay khng, cc vn c th nh hng n vic xem xt ca kim ton vin bao gm:
Bn cht ca ti sn, n phi tr hay ngun vn cn c c tnh trong doanh nghip hay ngnh ngh c th (v d: m khong sn, ti sn nng nghip, cng c ti
chnh phc hp).
Mc khng chc chn cao trong c tnh.
Nhng tnh ton phc tp hay cc m hnh chuyn dng c s dng, v d khi c tnh gi tr hp l trong trng hp khng c th trng c th kim chng c.
Mc phc tp trong cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng lin quan n cc c tnh k ton; liu c nhng quy nh no c
th c cch hiu khc nhau hoc c s p dng khng nht qun hoc ang c xy dng.
Cc th tc kim ton vin d nh thc hin x l cc ri ro c nh gi.
A98. Phn ln cc c tnh k ton, k c cc c tnh khng chc chn, c th c lp m khng cn phi c kin thc hoc k nng chuyn su. V d, kim ton vin s
khng cn n kin thc hoc k nng chuyn su khi nh gi d phng cc khon phi thu kh i.
A99. Tuy nhin, kim ton vin c th khng c kin thc hoc k nng chuyn su cn thit khi vn lin quan khng thuc lnh vc k ton hay kim ton v c th phi nh
n chuyn gia. Chun mc kim ton quc t s 620
[22]
quy nh v hng dn cch xc nh s cn thit ca vic tuyn dng hay thu chuyn gia ca kim ton vin v
trch nhim ca kim ton vin khi s dng cng vic ca chuyn gia.
A100. Ngoi ra, trong mt s trng hp, kim ton vin c th kt lun rng cn n kin thc hoc k nng chuyn su lin quan n lnh vc k ton v kim ton. Nhng c
nhn c kin thc hoc k nng chuyn su c th c doanh nghip kim ton tuyn dng hoc k hp ng thu t mt t chc bn ngoi doanh nghip kim ton. Khi
nhng c nhn ny thc hin cc th tc kim ton trong cuc kim ton, h tr thnh thnh vin nhm kim ton v do phi tun th cc quy nh ca Chun mc kim
ton quc t s 220.
A101. Ty thuc vo hiu bit v kinh nghim ca kim ton vin trong vic lm vic vi chuyn gia ca kim ton vin hay vi nhng c nhn khc c kin thc hoc k nng
chuyn su, kim ton vin c th cn nhc c nn tho lun cc vn nh quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng vi cc c nhn lin
quan xem liu cng vic ca h c ph hp vi mc tiu kim ton hay khng.
Th nghim c bn tip theo x l ri ro ng k (Tham chiu: on 15)
A102. Khi kim ton cc c tnh k ton lm pht sinh ri ro ng k, cc th nghim c bn tip theo ca kim ton vin c tp trung vo vic nh gi cc ni dung sau:
(a) Cch thc Ban Gim c nh gi nh hng ca s khng chc chn trong c tnh k ton v nh hng c th c ca s khng chc chn n tnh ph hp ca
vic ghi nhn cc c tnh k ton trong bo co ti chnh; v
(b) Tnh y ca cc thuyt minh lin quan.
S khng chc chn trong c tnh
Vic Ban Gim c xem xt s khng chc chn trong c tnh (Tham chiu: on 15(a))
A103. Ban Gim c c th nh gi cc gi nh hoc kt qu khc ca cc c tnh k ton bng mt s phng php, ty theo hon cnh. Mt trong cc phng php l
phng php phn tch nhy, bao gm vic nh gi xem cc gi tr bng tin ca mt c tnh k ton thay i th no vi cc gi nh khc nhau. Cc c tnh k ton
c o lng theo gi tr hp l vn c th c dao ng v cc bn tham gia th trng s s dng nhng gi nh khc nhau. Phng php phn tch nhy c th dn n
vic hnh dung ra mt s vin cnh v kt qu, i khi c gi l khong kt qu ca Ban Gim c, v d vin cnh bi quan hay lc quan.
A104. Phng php phn tch nhy c th cho thy mt c tnh k ton khng nhy cm vi thay i ca mt s gi nh c th, hoc ch nhy cm vi mt hoc mt s gi
nh m kim ton vin s phi tp trung ch vo cc gi nh ny.
A105. Hng dn ny khng nhm mc ch khuyn ngh rng phng php x l s khng chc chn trong c tnh ny (nh phng php phn tch nhy) l thch hp hn
so vi phng php kia, hay khuyn ngh Ban Gim c cn phi xem xt cc gi nh hoc kt qu khc bng mt quy trnh chi tit v lu li vn bn c th. Hng dn ny
ch tp trung vo vic xc nh xem liu Ban Gim c nh gi s khng chc chn c th nh hng n cc c tnh k ton quan trng hay cha, m khng quan trng
cch thc thc hin nh gi nh th no. Do , khi Ban Gim c cha xem xt cc gi nh hoc kt qu khc, kim ton vin c th cn tho lun vi Ban Gim c v
yu cu cung cp bng chng v vic Ban Gim c gii quyt nh hng ca s khng chc chn n cc c tnh k ton nh th no.
A106. Cc n v nh c th s dng cc phng tin n gin nh gi s khng chc chn trong c tnh. Bn cnh vic sot xt cc ti liu c sn, kim ton vin c th
phng vn Ban Gim c thu thp thm cc bng chng kim ton khc v vic Ban Gim c xem xt cc gi nh hoc kt qu khc. Ngoi ra, Ban Gim c c th
khng c chuyn mn xem xt cc kt qu khc hay nh gi s khng chc chn trong cc c tnh k ton. Trong trng hp , kim ton vin c th gii thch cho
Ban Gim c v quy trnh hoc cc phng php nh gi khc nhau v cch thc ghi chp v lu li h s ti liu lin quan. Tuy nhin, iu ny khng lm thay i trch
nhim ca Ban Gim c i vi vic lp v trnh by bo co ti chnh.
Cc gi nh quan trng (Tham chiu: on 15(b))
A107. Mt gi nh c s dng lp c tnh k ton c th c coi l quan trng nu mt thay i hp l trong gi nh c th nh hng trng yu n vic o lng c
tnh k ton.
A108. i vi cc gi nh quan trng c xy dng da vo kin thc ca Ban Gim c, kim ton vin c th thu thp bng chng chng minh cho cc gi nh ny t quy
trnh qun l ri ro v phn tch chin lc ca Ban Gim c. Ngay c khi n v khng c mt quy trnh chnh thc, v d trong trng hp cc n v nh, kim ton vin
cng c th nh gi cc gi nh thng qua vic tho lun v phng vn Ban Gim c, kt hp vi cc th tc kim ton khc thu thp y bng chng kim ton
thch hp.
A109. Khi nh gi cc gi nh ca Ban Gim c, kim ton vin cn thc hin cc hng dn ti on A77-A83.
D nh v kh nng ca Ban Gim c (Tham chiu: on 15(c))
A110. Khi xem xt cc gi nh, cc d nh v kh nng ca Ban Gim c, kim ton vin cn thc hin cc hng dn ti on A13 v on A80.
Xy dng khong gi tr c tnh (Tham chiu: on 16)
A111. Khi lp bo co ti chnh, Ban Gim c c th hi lng v vic x l tha ng cc nh hng ca s khng chc chn trong cc c tnh k ton lm pht sinh ri ro
ng k. Tuy nhin, trong mt s trng hp, kim ton vin c th cho rng nhng n lc ca Ban Gim c l cha , v d khi:
Kim ton vin khng th thu thp y bng chng kim ton thch hp thng qua vic nh gi cch thc Ban Gim c x l nh hng ca s khng chc chn
trong c tnh.
Kim ton vin vn cn phi tm hiu thm v mc khng chc chn ca mt c tnh k ton, v d khi kim ton vin nhn thy c s dao ng ln v kt qu ca
cc c tnh k ton trong nhng trng hp tng t.
Kim ton vin khng thu thp c bng chng kim ton khc thng qua vic sot xt cc s kin pht sinh n ngy k bo co kim ton.
C th c du hiu cho thy Ban Gim c c s thin lch khi lp cc c tnh k ton.
A112. Khi xem xt vic xc nh khong gi tr c tnh, kim ton vin cn thc hin cc hng dn ti on A87-A95.
Tiu ch ghi nhn v o lng
Ghi nhn cc c tnh k ton trong bo co ti chnh (Tham chiu: on 17(a))
A113. Khi Ban Gim c ghi nhn mt c tnh k ton trong bo co ti chnh, kim ton vin cn tp trung nh gi xem vic o lng c tnh k ton c ng tin cy
p ng tiu ch ghi nhn ca khun kh v lp v trnh by bo co ti chnh c p dng hay khng.
A114. Vi nhng c tnh k ton cha c ghi nhn trong bo co ti chnh, kim ton vin cn tp trung nh gi xem cc tiu ch ghi nhn ca khun kh v lp v trnh by
bo co ti chnh c p dng c p ng hay cha. Ngay c khi mt c tnh k ton cha c ghi nhn v kim ton vin kt lun rng iu l hp l, c th vn
cn thuyt minh v cc tnh hung trong thuyt minh bo co ti chnh. Kim ton vin cng c th thy cn thu ht s ch ca ngi s dng bo co kim ton i vi
s khng chc chn ng k, bng cch trnh by thm on Nhn mnh vn trong bo co kim ton. Chun mc kim ton quc t s 706
[23]
quy nh v hng dn
cch trnh by on Nhn mnh vn .
C s o lng ca cc c tnh k ton (Tham chiu: on 17(b))
A115. Vi cc c tnh k ton v gi tr hp l, mt s khun kh v lp v trnh by bo co ti chnh quy nh rng vic c th o lng gi tr hp l mt cch tin cy l iu
kin tin quyt i vi vic yu cu hoc cho php ghi nhn v thuyt minh theo gi tr hp l. Trong mt s trng hp, iu kin ny c th c b qua, v d khi khng
c phng php hay c s o lng ph hp. Trong nhng trng hp nh vy, kim ton vin phi tp trung nh gi liu c s ca vic Ban Gim c quyt nh b qua
iu kin tin quyt lin quan n vic s dng gi tr hp l theo khun kh v lp v trnh by bo co ti chnh c p dng c ph hp hay khng.
nh gi tnh hp l ca cc c tnh k ton v xc nh sai st (Tham chiu: on 18)
A116. Da trn cc bng chng kim ton thu thp c, kim ton vin c th kt lun rng bng chng cho thy mt c tnh k ton c s khc bit so vi gi tr c tnh
ca Ban Gim c n v. Khi c bng chng kim ton chng minh cho mt gi tr c tnh, s chnh lch gia gi tr c tnh ca kim ton vin v gi tr c tnh ca
Ban Gim c n v c kim ton s cu thnh mt sai st. Nu kim ton vin kt lun rng vic s dng khong gi tr c tnh ca kim ton vin cung cp y
bng chng kim ton thch hp, gi tr c tnh ca Ban Gim c nm ngoi khong gi tr c tnh ca kim ton vin s b coi l khng c bng chng. Trong trng
hp , sai st s ln hn hoc bng s chnh lch gia gi tr c tnh ca Ban Gim c v gi tr gn nht trong khong gi tr c tnh ca kim ton vin.
A117. Khi Ban Gim c n v thay i mt c tnh k ton, hoc thay i phng php lp c tnh so vi k trc da trn nh gi ch quan ca h rng hon cnh thay
i, da trn cc bng chng kim ton, kim ton vin c th kt lun rng c tnh k ton b sai st do thay i ch quan ca Ban Gim c, hoc coi c th l
mt du hiu v s thin lch ca Ban Gim c (xem on A124-A125).
[24]
hng dn cch phn bit cc loi sai st khc nhau cho mc ch nh gi nh hng ca nhng sai st khng c iu chnh i
vi bo co ti chnh. Lin quan n cc c tnh k ton, mt sai st, bt k do gian ln hay nhm ln, c th bt ngun t:
Sai st hin nhin khng cn tranh ci (sai st thc t).
Nhng khc bit bt ngun t nh gi ca Ban Gim c v cc c tnh k ton m kim ton vin cho rng khng hp l, hoc vic la chn hay p dng cc chnh
sch k ton m kim ton vin cho rng khng ph hp (sai st xt on).
c tnh tt nht ca kim ton vin v sai st cho tng th, da trn vic suy rng sai st pht hin t cc mu kim ton ra ton b tng th ly mu (sai st suy rng).
Trong mt s trng hp c s dng n c tnh k ton, mt sai st c th bt ngun t vic kt hp cc tnh hung trn, lm cho vic xc nh tch bit l rt kh hoc
khng thc hin c.
A119. Khi kim ton cc c tnh k ton c ghi nhn trong bo co ti chnh, kim ton vin u cn c nhng cn nhc ging nhau nh gi tnh hp l ca cc c tnh k
ton v cc thuyt minh lin quan trong bo co ti chnh, k c cc c tnh v thuyt minh l bt buc theo khun kh v lp v trnh by bo co ti chnh c p dng
hay l do Ban Gim c t nguyn thc hin.
Cc thuyt minh lin quan n c tnh k ton
Thuyt minh theo khun kh v lp v trnh by bo co ti chnh c p dng (Tham chiu: on 19)
A120. Vic trnh by bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p dng bao gm thuyt minh y v cc vn trng yu. Khun kh v lp
v trnh by bo co ti chnh c p dng c th cho php, hoc quy nh cc thuyt minh lin quan n c tnh k ton, v mt s n v c th t nguyn trnh by thm
cc thng tin trong phn thuyt minh bo co ti chnh. V d v nhng thuyt minh ny c th bao gm:
Cc gi nh c s dng.
Phng php c tnh c s dng, k c cc m hnh c p dng.
C s ca vic la chn phng php c tnh.
nh hng ca vic thay i phng php c tnh so vi k trc.
Ngun gc v nh hng ca s khng chc chn trong c tnh.
Nhng thuyt minh trn l ph hp gip ngi s dng bo co ti chnh hiu v cc c tnh k ton c ghi nhn hoc thuyt minh trong bo co ti chnh v kim ton
vin cn thu thp y bng chng kim ton thch hp xem nhng thuyt minh c tun th cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p
dng hay khng.
A121. Trong mt s trng hp, khun kh v lp v trnh by bo co ti chnh c p dng c th yu cu nhng thuyt minh c th lin quan n s khng chc chn ca cc
c tnh k ton. V d, mt s khun kh v lp v trnh by bo co ti chnh quy nh phi thuyt minh cc ni dung sau:
Nhng gi nh chnh v cc nguyn nhn c th dn n s khng chc chn trong c tnh c ri ro ng k lm pht sinh nhng iu chnh trng yu i vi gi tr
ghi s ca ti sn v n phi tr. Quy nh ny c th c th hin bng cc cm t nh Ngun gc ca s khng chc chn trong c tnh hoc Cc c tnh k ton
quan trng.
Khong kt qu c th c v cc gi nh s dng xc nh khong kt qu .
Nhng thng tin lin quan n tm quan trng ca cc c tnh k ton v gi tr hp l i vi tnh hnh ti chnh v kt qu hot ng ca n v.
Cc thng tin nh tnh nh kh nng xy ra ri ro v ri ro pht sinh nh th no, mc tiu ca n v, cc chnh sch v th tc qun l ri ro, cc phng php
o lng ri ro v nhng thay i v thng tin nh tnh so vi cc k trc.
Cc thng tin nh lng nh mc d xy ra ri ro ca n v c kim ton, da trn cc thng tin ni b c cung cp cho cn b qun l ch cht, bao gm ri
ro tn dng, ri ro thanh khon v ri ro th trng.
Thuyt minh v s khng chc chn trong c tnh i vi cc c tnh k ton lm pht sinh ri ro ng k (Tham chiu: on 20)
A122. Lin quan n cc c tnh k ton cha ng ri ro ng k, ngay c khi cc thuyt minh tun th khun kh v lp v trnh by bo co ti chnh c p dng, kim ton
vin vn c th kt lun rng thuyt minh v s khng chc chn trong c tnh l cha y xt theo hon cnh v s kin lin quan. nh gi ca kim ton vin v tnh
y ca thuyt minh v mc khng chc chn ca c tnh cng quan trng th khong kt qu c th c ca c tnh k ton cng c mc trng yu cao hn (xem
thm on A94).
A123. Trong mt s trng hp, kim ton vin c th thy cn khuyn khch Ban Gim c n v thuyt minh trong bo co ti chnh v cc tnh hung lin quan n s khng
chc chn trong c tnh. Chun mc kim ton quc t s 705
[25]
hng dn v cc nh hng n kin kim ton khi kim ton vin cho rng thuyt minh ca Ban Gim
c trong bo co ti chnh v s khng chc chn trong c tnh l cha y hoc sai lch.
Cc du hiu v s thin lch ca Ban Gim c (Tham chiu: on 21)
A124. Trong qu trnh kim ton, kim ton vin c th pht hin ra du hiu c s thin lch trong cc xt on v quyt nh ca Ban Gim c. Nhng du hiu ny c th nh
hng n kt lun ca kim ton vin v vic liu nh gi ri ro ca kim ton vin v cc bin php x l ri ro c lin quan c cn ph hp hay khng, v kim ton vin
c th cn xem xt cc nh hng i vi phn cn li ca cuc kim ton. Hn na, nhng du hiu ny c th nh hng n nh gi ca kim ton vin v vic liu tng
th bo co ti chnh c cha ng sai st trng yu hay khng, nh quy nh v hng dn ti Chun mc kim ton quc t s 700.
[26]
A125. V d v cc du hiu c th c s thin lch ca Ban Gim c vi cc c tnh k ton, bao gm:
Thay i mt c tnh k ton, hoc phng php c tnh da vo nh gi ch quan ca Ban Gim c rng hon cnh thay i.
S dng mt gi nh ca chnh n v i vi c tnh k ton v gi tr hp l trong khi gi nh khng nht qun vi cc gi nh c th kim chng c trn th
trng.
La chn hay xy dng mt tp hp cc gi nh quan trng mang li gi tr c tnh c li cho mc tiu ca Ban Gim c.
La chn gi tr c tnh c th cho thy s lc quan hoc bi quan.
[27]
quy nh v hng dn vic s dng cc gii trnh bng vn bn. Ty thuc vo bn cht, mc trng yu v mc khng chc chn
trong c tnh, cc gii trnh bng vn bn v c tnh k ton c ghi nhn hoc thuyt minh trn bo co ti chnh c th bao gm:
Gii trnh v tnh hp l ca quy trnh o lng, bao gm c cc m hnh v cc gi nh lin quan c Ban Gim c s dng xc nh c tnh k ton theo khun
kh v lp v trnh by bo co ti chnh c p dng, v tnh nht qun trong vic p dng cc quy trnh.
Gii trnh v vic cc gi nh phn nh hp l d nh v kh nng ca Ban Gim c thc hin cc hnh ng c th thay mt cho n v, lin quan n cc c
tnh k ton v thuyt minh.
Gii trnh v vic cc thuyt minh lin quan n c tnh k ton l y v ph hp theo khun kh v lp v trnh by bo co ti chnh c p dng.
Gii trnh v vic khng c cc s kin pht sinh sau ngy kt thc k k ton cn phi iu chnh c tnh k ton v thuyt minh trong bo co ti chnh.
A127. i vi cc c tnh k ton khng c ghi nhn hoc thuyt minh trn bo co ti chnh, cc gii trnh bng vn bn c th bao gm:
Gii trnh v tnh hp l ca cc c s m Ban Gim c s dng xc nh rng cc tiu ch v ghi nhn hoc thuyt minh ca khun kh v lp v trnh by bo co
ti chnh c p dng cha c p ng (xem on A114).
Gii trnh v tnh hp l ca cc c s m Ban Gim c s dng khi quyt nh b qua gi nh lin quan n vic s dng gi tr hp l theo khun kh v lp v trnh
by bo co ti chnh c p dng, i vi nhng c tnh k ton khng c o lng hay trnh by theo gi tr hp l (xem on A115).
A128. Vic ghi chp v lu li ti liu v nhng du hiu c th c s thin lch ca Ban Gim c pht hin trong qu trnh kim ton s gip kim ton vin kt lun liu nhng
nh gi ri ro v cc bin php x l lin quan c cn ph hp hay khng, v cng gip kim ton vin nh gi liu tng th bo co ti chnh c cn cha ng sai st trng
yu hay khng (xem on A125 v cc v d v nhng du hiu c th c s thin lch ca Ban Gim c).
Ph lc
(Tham chiu: on A1)
o lng v thuyt minh gi tr hp l theo cc khun kh v lp v trnh by bo co ti chnh khc nhau
Mc ch ca ph lc ny l hiu chung v vic o lng v thuyt minh gi tr hp l theo cc khun kh v lp v trnh by bo co ti chnh khc nhau.
1. Cc khun kh v lp v trnh by bo co ti chnh khc nhau yu cu hoc cho php cch o lng v thuyt minh gi tr hp l khc nhau trn bo co ti chnh. Cc khun
kh cng khc nhau v chi tit ca cc hng dn i km v c s o lng ti sn v n phi tr hoc cc thuyt minh lin quan. Mt s khun kh v lp v trnh by bo
co ti chnh a ra nhng quy nh mang tnh nguyn tc, mt s khun kh khc li a ra cc hng dn chung, mt vi khun kh thm ch khng c hng dn. Ngoi ra,
cn c cc thng l v o lng v thuyt minh gi tr hp l dnh ring cho mt s ngnh c th.
2. nh ngha v gi tr hp l cng c th khc nhau gia cc khun kh v lp v trnh by bo co ti chnh khc nhau, hoc mt khun kh cng c th c nhng nh ngha
khc nhau cho mi loi ti sn, n phi tr hoc thuyt minh khc nhau. V d, Chun mc k ton quc t s 39
[28]
nh ngha gi tr hp l l gi tr mt ti sn c trao i
hay mt khon n c thanh ton theo nguyn tc ngang gi gia hai bn c y hiu bit v t nguyn tham gia giao dch. Khi nim v gi tr hp l thng tha nhn cc
giao dch hin ti ch khng phi cc giao dch trong qu kh hay tng lai. Theo , qu trnh o lng gi tr hp l chnh l vic xc nh gi c tnh m giao dch c th
c thc hin. Bn cnh , cc khun kh v lp v trnh by bo co ti chnh khc nhau c th s dng cc thut ng nh gi tr ring ca n v, gi tr s dng hay cc
thut ng tng t, nhng vn thuc phm vi ca khi nim gi tr hp l trong Chun mc ny.
3. Cc khun kh v lp v trnh by bo co ti chnh c th quy nh cch x l nhng thay i v gi tr hp l qua cc thi k theo cc cch khc nhau. V d, mt khun kh
v lp v trnh by bo co ti chnh quy nh nhng thay i v o lng gi tr hp l i vi mt s ti sn hoc n phi tr nht nh phi c ghi nhn trc tip vo vn ch
s hu, trong khi c khun kh khc quy nh phi ghi nhn nhng thay i vo kt qu hot ng kinh doanh. Theo mt s khun kh, vic quyt nh c s dng phng
php k ton theo gi tr hp l hay khng, hoc p dng nh th no ty thuc vo d nh thc hin cc hnh ng c th ca Ban Gim c lin quan n mt ti sn hoc
khon n phi tr nht nh.
4. Cc khun kh v lp v trnh by bo co ti chnh khc nhau c th yu cu o lng v thuyt minh gi tr hp l trong bo co ti chnh mt cch bt buc hoc cho php
vic ny cc mc khc nhau. Cc khun kh v lp v trnh by bo co ti chnh c th:
Quy nh cc yu cu v o lng, trnh by v thuyt minh cc thng tin nht nh trong bo co ti chnh hoc trong thuyt minh bo co ti chnh hoc trong cc thng
tin b sung;
Cho php n v la chn p dng cc phng php o lng nht nh theo gi tr hp l hoc ch khi p ng c mt s tiu ch nht nh;
Quy nh cc phng php c th xc nh gi tr hp l, v d, phng php nh gi c lp hoc phng php chit khu dng tin;
Cho php la chn mt phng php xc nh gi tr hp l trong cc phng php ph hp (cc tiu ch la chn c th c quy nh hoc khng c quy nh trong
khun kh v lp v trnh by bo co ti chnh); hoc
Khng c hng dn v phng php o lng v thuyt minh gi tr hp l ngoi cc phng php ang c s dng theo thng l, nh thng l ca ngnh.
5. Mt s khun kh v lp v trnh by bo co ti chnh gi nh rng gi tr hp l c th c o lng ng tin cy i vi cc ti sn v n phi tr lm c s cho vic quy
nh hoc cho php o lng hoc thuyt minh gi tr hp l. Trong mt s trng hp, gi nh ny s l khng ph hp khi mt ti sn hoc n phi tr khng c gi nim yt
trn th trng v cc phng php c tnh gi tr hp l khc l khng ph hp hoc khng th thc hin c. Mt s khun kh v lp v trnh by bo co ti chnh c th
quy nh mt h thng cc phng php xc nh gi tr hp l, trong phn loi cc yu t u vo s dng c tnh gi tr hp l, t cc yu t u vo c th kim chng
c mt cch r rng da trn gi nim yt trn th trng n cc yu t u vo khng th kim chng c i hi phi c cc xt on ch quan ca n v v cc gi
nh m cc bn tham gia th trng c th s dng.
6. Mt s khun kh v lp v trnh by bo co ti chnh yu cu phi c nhng iu chnh hoc sa i nht nh v thng tin nh gi, hoc yu cu c nhng lu c th i
vi mt s ti sn hay n phi tr no . V d, vic hch ton mt khon bt ng sn u t cn c nhng iu chnh nht nh i vi gi th trng, chng hn nh iu chnh
gi bn c tnh lc ng ca, iu chnh lin quan n v tr hay iu kin ca bt ng sn, hay nhng vn khc. Tng t, nu khng c th trng giao dch ca mt loi ti
sn no , gi nim yt ca ti sn c th phi iu chnh hoc sa i cho ph hp vi gi tr hp l. V d, gi nim yt trn th trng ca ti sn c th khng th hin gi
tr hp l ca n nu nh th trng khng hot ng thng xuyn, hoc th trng cn mi m, hoc ch c mt lng t c giao dch trn th trng so vi tng s giao dch.
Trong nhng th trng nh vy, gi th trng cn phi c iu chnh. C th cn n nhng ngun thng tin th trng khc a ra cc iu chnh hoc sa i. Ngoi ra,
trong mt s trng hp, khon th chp (v d th chp cho mt khon n) c th phi c xem xt khi xc nh gi tr hp l hoc tn tht c th c ca ti sn hoc n phi
tr.
7. Trong hu ht cc khun kh v lp v trnh by bo co ti chnh, c s ca vic xc nh gi tr hp l l vic gi nh rng n v ang hot ng lin tc, khng c nh
hoc nhu cu thanh l, thu gn ng k quy m hot ng hoc phi thc hin giao dch khng c li. V vy, trong trng hp ny, gi tr hp l s khng phi l khon m n
v s c nhn hoc s phi tr trong nhng giao dch bt buc, thanh l khng mong mun, hoc bn ti sn tch bin. Mt khc, nhng iu kin kinh t thng thng hoc
nhng iu kin kinh t c th nh hng n lnh vc hot ng ca n v c th gy ra s ng bng trn th trng v i hi gi tr hp l phi c xc nh da trn vic
gim gi, c th l gim gi nghim trng. Tuy nhin, mt n v cn phi xem xt cc iu kin kinh t hoc tnh hnh sn xut khi xc nh gi tr hp l ca ti sn hoc n
phi tr nu nh khun kh v lp v trnh by bo co ti chnh c p dng cho php hoc yu cu iu ny v khun kh c th c hoc khng c hng dn c th cch
thc hin. V d, vic Ban Gim c c k hoch thanh l nhanh mt ti sn cho mt mc ch kinh doanh c th c th lin quan n vic xc nh gi tr hp l ca ti sn .
S ph bin ca vic o lng gi tr hp l
8. Cc phng php o lng v thuyt minh da trn gi tr hp l ang dn tr nn ph bin trong cc khun kh v lp v trnh by bo co ti chnh. Gi tr hp l c th xut
hin v nh hng n bo co ti chnh theo mt s cch khc nhau, bao gm vic o lng gi tr hp l ca:
Cc ti sn hoc n phi tr nh chng khon c th bn c hoc cc khon n thc hin mt ngha v di dng mt cng c ti chnh no c so snh vi gi
th trng trn c s thng xuyn hoc nh k.
Cc cu phn c th ca vn ch s hu, v d nh k ton cho vic ghi nhn, o lng, v trnh by ca cc cng c ti chnh nht nh c tnh cht vn, v d nh tri
phiu c th chuyn i thnh c phiu thng thng.
Cc ti sn hoc n phi tr pht sinh khi sp nhp doanh nghip. V d, vic xc nh li th thng mi pht sinh t vic mua li mt doanh nghip thng da trn kt
qu o lng gi tr hp l ca cc ti sn v n phi tr c th xc nh c ca doanh nghip v gi tr hp l ca s tin thanh ton nh.
Cc ti sn v n phi tr c iu chnh v gi tr hp l mt ln. Mt s khun kh v lp v trnh by bo co ti chnh c th yu cu phi o lng gi tr hp l
lng ho v iu chnh gi tr ca mt ti sn hoc mt nhm ti sn trong qu trnh xc nh mc tn tht ti sn, v d kim tra tn tht li th thng mi pht sinh t
vic sp nhp doanh nghip da trn gi tr hp l ca mt n v c th ang hot ng hoc mt n v bo co, gi tr hp l ca n v c phn b cho cc nhm
ti sn v n phi tr ca doanh nghip hoc n v bo co xc nh mt li th thng mi lm tiu chun so snh vi li th thng mi ghi nhn.
Tng hp ti sn v n phi tr. Trong mt s trng hp, vic o lng gi tr ca mt nhm ti sn hoc n phi tr da trn tng gi tr hp l ca cc ti sn v n phi
tr trong nhm. V d, theo khun kh v lp v trnh by bo co ti chnh c p dng cho mt doanh nghip c th, vic o lng gi tr ca mt danh mc khon vay
phi da trn gi tr hp l ca cc nhm khon vay hnh thnh nn danh mc .
Thng tin c cng b trong thuyt minh bo co ti chnh hoc trnh by di dng thng tin b sung, nhng khng c ghi nhn trn bo co ti chnh.
[1]
[2]
ISA 330, Bin php x l ca kim ton vin i vi cc ri ro nh gi.
[3]
Cc khun kh v lp v trnh by bo co ti chnh khc nhau c th c nh ngha khc nhau v gi tr hp l.
[4]
ISA 315, on 5-6 v 11-12.
[5]
ISA 315, on 25.
[6]
ISA 330, on 5.
[7]
ISA 330, on 18.
[8]
ISA 230, Ti liu, h s kim ton, on 8-11, v on A6.
[9]
Phn ln cc khun kh v lp v trnh by bo co ti chnh quy nh phi tng hp vo bng cn i k ton hoc bo co kt qu hot ng kinh doanh cc khon mc p ng cc tiu ch ghi
nhn. Vic thuyt minh cc chnh sch k ton hoc trnh by b sung trong phn thuyt minh bo co ti chnh cng khng c coi l ghi nhn cc khon mc , k cc cc c tnh k ton.
[10]
Cc khun kh v lp v trnh by bo co ti chnh khc nhau c th s dng cc thut ng khc nhau m t gi tr c tnh c xc nh bng cch ny.
[11]
ISA 315, on 16.
[12]
ISA 240, Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim ton bo co ti chnh, on 32 (b)(ii).
[13]
ISA 315, on 29.
[14]
[15]
ISA 330, on 5-6.
[16]
ISA 560, Cc s kin pht sinh sau khi kt thc k k ton.
[17]
ISA 560, on 6.
[18]
ISA 560, on 8.
[19]
ISA 330, on 8.
[20]
ISA 300, Lp k hoch kim ton bo co ti chnh, on 8(e).
[21]
ISA 220, Kim sot cht lng kim ton bo co ti chnh, on 14.
[22]
ISA 620, S dng cng vic ca chuyn gia ca kim ton vin.
[23]
ISA 706, on Nhn mnh vn v Vn khc trong Bo co ca kim ton vin c lp.
[24]
ISA 450, nh gi cc sai st pht hin trong qu trnh kim ton.
[25]
[26]
[27]
[28]
IAS 39, Cng c ti chnh: Ghi nhn v o lng.
CC BN LIN QUAN
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Bn cht cc mi quan h v giao dch vi cc bn lin quan........................................... 2
Trch nhim ca kim ton vin.................................................................................... 3-7
Ngy hiu lc............................................................................................................... 8
Mc tiu ................................................................................................................... 9
Gii thch thut ng................................................................................................... 10
Yu cu
Xc nh v nh gi ri ro c sai st trng yu gn vi cc mi quan h v giao
dch vi cc bn lin quan ............................................................................................ 18-19
Bin php x l i vi cc ri ro c sai st trng yu gn vi cc mi quan h v
giao dch vi cc bn lin quan...................................................................................... 20-24
nh gi v cc vic hch ton v thuyt minh cc mi quan h v giao dch vi
bn lin quan c xc nh..................................................................................... 25
Gii trnh bng vn bn.................................................................................................. 26
Trao i vi Ban qun tr.............................................................................................. 27
Bo co v pht hin hoc nghi ng c hnh vi khng tun th ...................................... 22-28
Ti liu h s kim ton................................................................................................ 29
Trch nhim ca kim ton vin.................................................................................... A1-A3
nh ngha v cc bn lin quan..................................................................................... A4-A7
Bo co v pht hin hoc nghi ng c hnh vi khng tun th........................................ A19-A20
Xc nh v nh gi ri ro c sai st trng yu gn vi cc mi quan h v giao
dch vi cc bn lin quan............................................................................................. A29-A30
Bin php x l i vi cc ri ro c sai st trng yu gn vi cc mi quan h v
giao dch vi cc bn lin quan...................................................................................... A31-A45
nh gi v cc vic hch ton v thuyt minh cc mi quan h v giao dch vi
bn lin quan c xc nh..................................................................................... A46-A47
Gii trnh bng vn bn.................................................................................................. A48-A49
Trao i vi Ban qun tr.............................................................................................. A50
Chun mc kim ton quc t s (ISA) 550, Cc bn lin quan cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v
thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin lin quan ti cc mi quan h v giao dch vi cc bn lin quan trong mt cuc kim ton
bo co ti chnh. Chun mc ny hng dn c th hn cc Chun mc kim ton quc t s 315
[1]
, 330
[2]
v 240
[3]
lin quan n ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan.
Bn cht cc mi quan h v giao dch vi cc bn lin quan
2. Nhiu giao dch vi cc bn lin quan l nhng giao dch kinh doanh thng thng. Trong trng hp ny cc giao dch vi cc bn lin quan c th cha ng ri ro c sai st
trng yu i vi bo co ti chnh khng cao hn so vi cc giao dch tng t vi cc bn khng lin quan. Tuy nhin, trong mt s trng hp, bn cht ca cc mi quan h
v giao dch vi cc bn lin quan c th dn n ri ro c sai st trng yu i vi bo co ti chnh cao hn so vi cc giao dch vi cc bn khng lin quan. V d:
Cc bn lin quan c th hot ng thng qua cc mi quan h v c cu t chc phc tp lm cho phc tp ca cc giao dch vi cc bn lin quan tng ln tng
ng;
H thng thng tin c th khng hiu qu trong vic xc nh hoc tm tt cc giao dch v s d cha thanh ton gia mt n v v cc bn lin quan;
Cc giao dch vi bn lin quan c th khng thc hin c theo cc iu khon v iu kin bnh thng ca th trng, v d, mt s giao dch vi bn lin quan c th
c thc hin m khng c s trao i v li ch kinh t.
3. Do cc bn lin quan khng c lp vi nhau, nhiu khun kh v lp v trnh by bo co ti chnh c p dng a ra cc quy nh v hch ton v thuyt minh c th i
vi cc mi quan h, giao dch v s d vi bn lin quan ngi s dng bo co ti chnh hiu c bn cht v nhng nh hng tim tng hoc nh hng thc t i vi
bo co ti chnh. Khi khun kh v lp v trnh by bo co ti chnh c p dng c cc quy nh , kim ton vin c trch nhim thc hin cc th tc kim ton xc
nh, nh gi v a ra bin php x l i vi cc ri ro c sai st trng yu pht sinh t vic n v c kim ton khng th hch ton hoc thuyt minh ph hp v cc mi
quan h, giao dch hoc s d vi cc bn lin quan theo cc quy nh .
4. Thm ch nu khun kh v lp v trnh by bo co ti chnh c p dng c rt t hoc khng c quy nh no v cc bn lin quan, kim ton vin vn cn phi hiu y
v cc mi quan h v giao dch ca n v c kim ton vi cc bn lin quan c nh hng n bo co ti chnh, c th kt lun liu bo co ti chnh c (Tham chiu:
on A1):
(a) t c s trnh by hp l (theo khun kh v trnh by hp l) (Tham chiu: on A2); hoc
(b) Khng a ra thng tin sai lch (theo khun kh v tun th) (Tham chiu: on A3).
5. Ngoi ra, hiu c cc mi quan h v giao dch ca n v vi cc bn lin quan gip kim ton vin nh gi xem liu c mt hay nhiu yu t dn n ri ro c gian ln
theo quy nh ti Chun mc kim ton quc t s 240
[4]
hay khng, v gian ln c th d dng c thc hin thng qua cc bn lin quan.
6. Do nhng hn ch vn c ca cuc kim ton, c ri ro khng trnh khi l kim ton vin c th khng pht hin c mt s sai st trng yu trong bo co ti chnh, mc d
cuc kim ton c lp k hoch v thc hin mt cch hp l theo cc chun mc kim ton quc t.
[5]
i vi cc bn lin quan, nhng nh hng tim tng ca cc hn ch vn c v kh nng ca kim ton vin trong vic pht hin cc sai st trng yu l ln hn v cc l do sau:
Ban Gim c n v c kim ton c th khng bit v s tn ti ca tt c cc mi quan h v giao dch vi cc bn lin quan, c bit nu khun kh v lp v trnh
by bo co ti chnh c p dng khng a ra quy nh v cc bn lin quan;
Cc mi quan h vi cc bn lin quan c th mang li c hi ln hn cho Ban Gim c n v c kim ton thc hin hnh vi thng ng, bao che hoc thao tng.
7. Vic lp k hoch v thc hin cuc kim ton vi thi hoi nghi ngh nghip theo quy nh ti Chun mc kim ton quc t s 200
[6]
l c bit quan trng trong bi cnh c th tn ti cc mi quan h v giao dch vi cc bn lin quan khng c thng bo. Cc quy nh v hng dn ca Chun mc ny gip kim ton vin xc nh v nh
gi ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan, v thit k th tc kim ton x l cc ri ro c nh gi.
Ngy hiu lc
Mc tiu
(a) Tm hiu v cc mi quan h v giao dch vi cc bn lin quan, k c khi khun kh v lp v trnh by bo co ti chnh c p dng c hoc khng c quy nh v cc
bn lin quan, m nhng hiu bit phi kim ton vin c th:
(i) Nhn bit cc yu t dn n ri ro c gian ln, nu c, pht sinh t cc mi quan h v giao dch vi cc bn lin quan c th xc nh v nh gi ri ro c sai
st trng yu do gian ln;
(ii) a ra kt lun, da vo bng chng kim ton thu thp, v vic liu bo co ti chnh, do nh hng ca cc mi quan h v giao dch vi cc bn lin quan, :
a. t c s trnh by hp l (theo khun kh v trnh by hp l); hoc
b. Khng a ra thng tin sai lch (theo khun kh v tun th).
(b) Thu thp c y bng chng kim ton thch hp v vic liu cc mi quan h v giao dch vi cc bn lin quan c c xc nh, hch ton v thuyt minh ph
hp trong bo co ti chnh theo quy nh khng, khi khun kh v lp v trnh by bo co ti chnh c p dng c quy nh v cc bn lin quan.
Gii thch thut ng
(a) Giao dch ngang gi (giao dch gia cc bn khng lin quan): L mt giao dch c thc hin da trn cc iu khon v iu kin nh gia mt bn sn sng mua v
mt bn sn sng bn, hai bn ny khng phi l cc bn lin quan v hot ng mt cch c lp v u theo ui nhng li ch tt nht ca mnh.
(b) Bn lin quan: L cc i tng gm (Tham chiu: on A4-A7):
(i) Bn lin quan theo nh ngha trong khun kh v lp v trnh by bo co ti chnh c p dng; hoc
(ii) Nu khun kh v lp v trnh by bo co ti chnh c p dng c rt t hoc khng c quy nh no v bn lin quan th bn lin quan l:
a. Mt ngi hoc n v khc c quyn kim sot i vi n v bo co hoc c nh hng ng k i vi n v bo co, trc tip hoc gin tip thng qua
mt hoc nhiu bn trung gian;
b. Mt n v khc m n v bo co c quyn kim sot hoc nh hng ng k, trc tip hoc gin tip thng qua mt hoc nhiu bn trung gian; hoc
c. Mt n v khc chu s kim sot chung vi n v bo co thng qua vic c:
i. Quyn s hu kim sot chung;
ii. Ch s hu l cc thnh vin gia nh mt thit; hoc
iii. C chung nh qun l ch cht.
Tuy nhin, cc n v chu s qun l chung ca Nh nc (nh chnh quyn tnh, thnh ph, khu vc hoc quc gia) khng c coi l c lin quan, tr khi
cc n v tham gia vo cc giao dch quan trng hoc chia s cc ngun lc mt mc ng k vi mt n v khc.
Yu cu
11. Khi thc hin th tc nh gi ri ro v cc hot ng lin quan trong qu trnh kim ton theo quy nh ti Chun mc kim ton quc t s 315 v Chun mc kim ton quc
t s 240
[7]
, kim ton vin phi thc hin cc th tc kim ton v cc hot ng lin quan c nu trong cc on 12-17 Chun mc ny thu thp thng tin c lin quan ti vic xc nh ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan (Tham chiu: on A8).
Hiu bit v cc mi quan h v giao dch ca n v c kim ton vi cc bn lin quan
12. Vic tho lun ca nhm kim ton theo quy nh ti Chun mc kim ton quc t s 315 v Chun mc kim ton quc t s 240
[8]
phi lu n kh nng bo co ti chnh c th c sai st trng yu do gian ln hoc nhm ln bt ngun t cc mi quan h v giao dch vi cc bn lin quan ca n v c kim ton (Tham chiu: on A9-A10).
13. Kim ton vin phi phng vn Ban Gim c n v c kim ton v:
(a) Cc bn lin quan ca n v, k c cc thay i t k trc (Tham chiu: on A11-A14);
(b) Bn cht cc mi quan h gia n v v cc bn lin quan ny;
(c) Cc giao dch vi cc bn lin quan ny pht sinh trong k (nu c) v hnh thc, mc ch cc giao dch .
14. Kim ton vin phi phng vn Ban Gim c n v c kim ton, cc c nhn khc trong n v v thc hin cc th tc nh gi ri ro khc c coi l ph hp tm
hiu v cc kim sot, nu c, c Ban Gim c n v c kim ton thit lp (Tham chiu: on A15-A20):
(a) Xc nh, hch ton v thuyt minh cc mi quan h v giao dch vi cc bn lin quan theo khun kh v lp v trnh by bo co ti chnh c p dng;
(b) Cho php v ph duyt nhng giao dch v tha thun quan trng vi cc bn lin quan (Tham chiu: on A21);
(c) Cho php v ph duyt nhng hp ng v giao dch quan trng ngoi hot ng kinh doanh thng thng.
Duy tr s cnh gic i vi thng tin v cc bn lin quan khi sot xt s k ton hoc ti liu
15. Trong qu trnh kim ton, khi kim tra s k ton v ti liu, kim ton vin phi duy tr s cnh gic i vi cc tha thun hoc thng tin khc c th cho thy s tn ti ca
cc mi quan h hoc giao dch vi cc bn lin quan m Ban Gim c n v c kim ton cha xc nh hoc thng bo cho kim ton vin trc (Tham chiu: on
A22-A23).
c bit, kim ton vin phi kim tra cc ti liu sau y tm ra du hiu cho thy s tn ti ca cc mi quan h hoc giao dch vi cc bn lin quan m Ban Gim c n
v c kim ton cha xc nh hoc thng bo cho kim ton vin trc :
(a) Cc xc nhn ca ngn hng hoc xc nhn c gi tr php l thu c t kt qu ca cc th tc kim ton;
(b) Bin bn cc cuc hp c ng v bin bn hp Ban qun tr;
(c) Cc s sch hoc ti liu khc m kim ton vin cho l cn thit trong tng trng hp c th ca n v c kim ton.
16. Khi thc hin cc th tc kim ton theo quy nh ti on 15 hoc thng qua cc th tc kim ton khc, nu pht hin ra cc giao dch quan trng ngoi hot ng kinh doanh
thng thng ca n v th kim ton vin phi phng vn Ban Gim c n v c kim ton v (Tham chiu: on A24- A25):
(a) Bn cht ca cc giao dch ny (Tham chiu: on A26);
(b) Vic tham gia ca cc bn lin quan vo cc giao dch ny (Tham chiu: on A27).
Trao i thng tin v cc bn lin quan vi nhm kim ton
17. Kim ton vin phi trao i thng tin thu thp c v cc bn lin quan ca n v c kim ton vi cc thnh vin khc ca nhm kim ton (Tham chiu: on A28).
Xc nh v nh gi ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan
18. xc nh v nh gi ri ro c sai st trng yu theo quy nh ti Chun mc kim ton quc t s 315,
[9]
kim ton vin phi xc nh v nh gi ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan v xc nh xem c ri ro no trong s l ri ro ng k hay khng. xc nh c iu ny, kim ton vin
phi coi cc giao dch quan trng vi cc bn lin quan c xc nh ngoi hot ng kinh doanh thng thng ca n v l cc giao dch lm pht sinh ri ro ng k.
19. Khi thc hin th tc nh gi ri ro v cc hot ng lin quan gn vi cc bn lin quan, nu xc nh c yu t dn n ri ro c gian ln (k c trng hp tn ti mt bn
lin quan c nh hng chi phi) th kim ton vin phi xem xt thng tin khi xc nh v nh gi ri ro c sai st trng yu do gian ln theo quy nh ca Chun mc kim
ton quc t s 240 (Tham chiu: on A6 v A29- A30).
Bin php x l i vi ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan
20. Theo Chun mc kim ton quc t s 330 v vic x l cc ri ro c nh gi,
[10]
kim ton vin phi thit k v thc hin cc th tc kim ton tip theo thu thp y bng chng kim ton thch hp v ri ro c sai st trng yu c nh gi gn vi cc mi quan h v giao dch vi cc bn lin quan. Cc th tc kim ton ny
phi bao gm cc th tc c quy nh ti on 21-24 (Tham chiu: on A31-A34).
Xc nh cc bn lin quan hoc cc giao dch quan trng vi cc bn lin quan cha c Ban Gim c n v c kim ton xc nh hay thng bo trc
21. Nu kim ton vin pht hin ra nhng tha thun hoc thng tin cho thy s tn ti ca cc mi quan h hoc giao dch vi cc bn lin quan m trc Ban Gim c n v
c kim ton cha xc nh hoc cha thng bo cho kim ton vin, kim ton vin phi xc nh xem cc trng hp c s tn ti ca cc mi quan h hoc giao dch
vi cc bn lin quan hay khng.
22. Nu pht hin ra cc bn lin quan hoc cc giao dch quan trng vi bn lin quan m trc Ban Gim c n v c kim ton cha xc nh hoc thng bo cho kim
ton vin, kim ton vin phi:
(a) Trao i kp thi thng tin c lin quan vi cc thnh vin khc trong nhm kim ton (Tham chiu: on A35);
(b) Nu khun kh v lp v trnh by bo co ti chnh c p dng c quy nh v cc bn lin quan th kim ton vin phi:
(i) Yu cu Ban Gim c n v c kim ton xc nh ton b cc giao dch vi cc bn lin quan mi c pht hin kim ton vin thc hin nh gi thm;
(ii) Phng vn v l do m cc kim sot ca n v i vi cc mi quan h v giao dch vi cc bn lin quan li khng th pht hin hoc thng bo v cc mi quan
h hoc giao dch ;
(c) Thc hin cc th tc kim ton c bn thch hp i vi cc bn lin quan hoc cc giao dch quan trng vi cc bn lin quan mi c xc nh (Tham chiu: on
A36);
(d) Xem xt li ri ro c th tn ti cc bn lin quan khc hoc cc giao dch quan trng khc vi cc bn lin quan, m trc Ban Gim c n v c kim ton cha
xc nh hoc cha thng bo cho kim ton vin, v thc hin cc th tc kim ton b sung khi cn thit;
(e) Nu vic khng thng bo ca Ban Gim c n v c kim ton c xc nh l c (v do cho thy du hiu ca ri ro c sai st trng yu do gian ln) th kim
ton vin phi nh gi cc nh hng tim tng i vi cuc kim ton (Tham chiu: on A37).
Cc giao dch quan trng vi cc bn lin quan c xc nh ngoi hot ng kinh doanh thng thng ca n v
23. i vi cc giao dch quan trng vi cc bn lin quan c xc nh ngoi hot ng kinh doanh thng thng ca n v, kim ton vin phi:
(a) Kim tra cc hp ng hoc tha thun lin quan, nu c, v nh gi liu:
(i) Bn cht kinh t ca cc giao dch cho thy cc giao dch ny c c dn xp cho mc ch gian ln khi lp bo co ti chnh hoc che du hnh vi bin th ti sn
hay khng
[11]
(Tham chiu: on A38-A39);
(ii) Cc iu khon ca cc giao dch c nht qun vi gii trnh ca Ban Gim c n v c kim ton hay khng;
(iii) Cc giao dch c c hch ton v thuyt minh ph hp theo khun kh v lp v trnh by bo co ti chnh c p dng hay khng.
(b) Thu thp bng chng kim ton cho thy cc giao dch c cho php v ph duyt ph hp (Tham chiu: on A40-A41).
Xc nhn v vic cc giao dch vi cc bn lin quan c thc hin theo cc iu khon tng ng vi iu khon p dng trong giao dch ngang gi
24. Nu Ban Gim c n v c kim ton xc nhn trong bo co ti chnh rng mt giao dch vi bn lin quan c thc hin theo cc iu khon tng ng vi iu
khon p dng trong mt giao dch ngang gi, kim ton vin phi thu thp y bng chng kim ton thch hp v s xc nhn ny (Tham chiu: on A42-A45).
nh gi v vic hch ton v thuyt minh cc mi quan h v giao dch vi cc bn lin quan c xc nh
25. a ra kin kim ton v bo co ti chnh theo Chun mc kim ton quc t s 700,
[12]
kim ton vin phi nh gi liu (Tham chiu: on A46):
(a) Cc mi quan h v giao dch vi cc bn lin quan c xc nh c c hch ton v thuyt minh ph hp theo khun kh v lp v trnh by bo co ti chnh
c p dng hay khng (Tham chiu: on A47);
(b) nh hng ca cc mi quan h v giao dch vi cc bn lin quan c:
(i) Lm cho bo co ti chnh khng c trnh by hp l (theo khun kh v trnh by hp l); hoc
(ii) Lm cho bo co ti chnh b sai lch (theo khun kh v tun th).
Gii trnh bng vn bn
26. Nu khun kh v lp v trnh by bo co ti chnh c p dng c quy nh v cc bn lin quan, kim ton vin phi thu thp gii trnh bng vn bn ca Ban Gim c
v/hoc Ban qun tr n v c kim ton, trong khng nh (Tham chiu: on A48- A49):
(a) Ban Gim c v/hoc Ban qun tr thng bo cho kim ton vin v cc bn lin quan ca n v v tt c cc mi quan h v giao dch vi cc bn lin quan m h
bit;
(b) Ban Gim c v/hoc Ban qun tr hch ton v thuyt minh ph hp cc mi quan h v giao dch ny theo quy nh ca khun kh v lp v trnh by bo co ti
chnh c p dng.
Trao i vi Ban qun tr
27. Tr khi ton b thnh vin Ban qun tr u l thnh vin Ban Gim c n v c kim ton,
[13]
kim ton vin phi trao i vi Ban qun tr n v c kim ton nhng vn quan trng pht sinh trong qu trnh kim ton v cc bn lin quan ca n v (Tham chiu: on A50).
Ti liu, h s kim ton
28. Kim ton vin phi lu trong ti liu, h s kim ton tn ca cc bn lin quan c xc nh v bn cht ca cc mi quan h vi cc bn lin quan.
[14]
***
Hng dn p dng
Cc khun kh v lp v trnh by bo co ti chnh thit lp cc quy nh ti thiu v cc bn lin quan (Tham chiu: on 4)
A1. Mt khun kh v lp v trnh by bo co ti chnh c p dng thit lp cc quy nh ti thiu v bn lin quan l mt khun kh nh ngha v mt bn lin quan nhng
hp hn nhiu so vi nh ngha ti on 10(b)(ii) ca Chun mc ny, lm cho quy nh phi thng bo cc mi quan h v giao dch vi cc bn lin quan theo khun kh
s ch p dng i vi rt t mi quan h v giao dch vi cc bn lin quan.
Khun kh v trnh by hp l (Tham chiu: on 4(a))
A2. Khi p dng khun kh v trnh by hp l,
[15]
cc mi quan h v giao dch vi cc bn lin quan c th lm cho bo co ti chnh khng c trnh by hp l, v d thc trng kinh t ca cc mi quan h v giao dch khng c phn nh ph hp trong bo co ti chnh. V d bo co ti chnh khng th t c s trnh by hp l nu
n v ghi nhn vo bo co kt qu kinh doanh mt giao dch bn ti sn cho mt c ng nm quyn kim sot vi gi bn cao hn hoc thp hn gi tr th trng ca ti
sn , trong khi giao dch ny c th to nn mt khon gp vn, hon vn hoc chi tr c tc.
Khun kh v tun th (Tham chiu: on 4(b))
A3. Khi p dng khun kh v tun th, vic cc mi quan h v giao dch vi cc bn lin quan c lm cho bo co ti chnh b sai lch (nh cp ti Chun mc kim ton
quc t s 700) hay khng ph thuc vo hon cnh c th ca cuc kim ton. V d, k c khi vic n v khng thuyt minh cc giao dch vi cc bn lin quan trong bo
co ti chnh l theo quy nh ca khun kh v tun th, theo php lut v cc quy nh lin quan, th bo co ti chnh vn c th b sai lch nu phn ln doanh thu ca n
v c ngun gc t cc giao dch vi cc bn lin quan v thc t khng c trnh by trong bo co ti chnh. Tuy nhin, rt him khi kim ton vin coi nhng bo co ti
chnh c lp v trnh by theo khun kh v tun th l b sai lch, nu theo Chun mc kim ton quc t s 210
[16]
, kim ton vin xc nh rng khun kh l chp
nhn c theo Chun mc kim ton quc t s 210.
[17]
nh ngha v cc bn lin quan (Tham chiu: on 10(b))
A4. Nhiu khun kh v lp v trnh by bo co co ti chnh nu ra cc khi nim v quyn kim sot v nh hng ng k. Mc d cc khun kh ny c th s dng cc
thut ng khc nhau khi cp n cc khi nim ny nhng nhn chung, c th nh ngha nh sau:
(a) Kim sot: L quyn chi phi cc chnh sch ti chnh v hot ng ca mt n v nhm thu c li ch kinh t t cc hot ng ca n v ;
(b) nh hng ng k (c th t c thng qua hnh thc s hu c phn, quy ch hoc tho thun): L quyn tham gia vo vic a ra quyt nh v chnh sch ti
chnh v hot ng ca mt n v, nhng khng kim sot cc chnh sch .
A5. S tn ti ca cc mi quan h sau y c th l du hiu ca kim sot hoc nh hng ng k:
(a) Nm gi trc tip hoc gin tip vn ch s hu hoc cc li ch ti chnh khc trong n v;
(b) n v nm gi trc tip hoc gin tip vn ch s hu hoc cc li ch ti chnh khc trong cc n v khc;
(c) L thnh vin Ban qun tr hoc thnh vin qun l ch cht ca n v c kim ton (ngha l, cc thnh vin Ban Gim c c quyn v trch nhim lp k hoch,
ch o v kim sot cc hot ng ca n v);
(d) L mt thnh vin c quan h gia nh thn thuc ca bt k c nhn no c nu trong on (c);
(e) C mi quan h kinh doanh quan trng vi bt k c nhn no c nu trong on (c) trn.
Cc bn lin quan c nh hng chi phi
A6. Do c kh nng thc hin quyn kim sot hoc tm nh hng ng k, cc bn lin quan c th c nh hng chi phi i vi n v c kim ton hoc i vi Ban Gim
c n v. Kim ton vin cn xem xt hnh vi khi xc nh v nh gi ri ro c sai st trng yu do gian ln, nh gii thch ti on A29-A30 Chun mc ny.
n v c mc ch c bit c coi l bn lin quan
A7. Trong mt s trng hp, mt n v c mc ch c bit
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c th l mt bn lin quan ca n v c kim ton v c th chu s kim sot ca n v c kim ton trn thc t, k c khi n v c kim ton ch s hu mt phn rt nh hoc khng s hu phn vn no trong n v c mc ch c bit.
Ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan (Tham chiu: on 11)
A8. Khi kim ton cc n v trong lnh vc cng, trch nhim ca kim ton vin lin quan n cc mi quan h v giao dch vi cc bn lin quan c th b nh hng bi cc
quy nh ca Kim ton Nh nc, hoc bi cc ngha v i vi cc n v cng c quy nh bi php lut, cc quy nh hoc c quan c thm quyn khc. Do , trch
nhim ca kim ton vin khi kim ton cc n v trong lnh vc cng c th khng gii hn vic xc nh ri ro c sai st trng yu gn vi cc mi quan h v giao dch
vi cc bn lin quan, m kim ton vin c th cn c trch nhim ln hn l phi xc nh cc ri ro khng tun th cc yu cu c th trong vic thc hin kinh doanh vi
cc bn lin quan, do php lut, cc quy nh v c quan qun l Nh nc c thm quyn khc t ra. Ngoi ra, kim ton vin c th cn phi lu ti cc yu cu i vi
bo co ti chnh lnh vc cng v cc mi quan h v giao dch vi cc bn lin quan c th khc so vi cc yu cu i vi cc lnh vc ngoi lnh vc cng.
Tm hiu v cc mi quan h v giao dch ca n v c kim ton vi cc bn lin quan
A9. Cc vn c th c tho lun trong nhm kim ton bao gm:
Bn cht v phm vi cc mi quan h v giao dch ca n v c kim ton vi cc bn lin quan (c th s dng ti liu ca kim ton vin v cc bn lin quan
c cp nht sau mi cuc kim ton);
Nhn mnh tm quan trng ca vic duy tr thi hoi nghi ngh nghip trong sut qu trnh kim ton i vi kh nng xy ra sai st trng yu gn vi cc mi quan
h v giao dch vi cc bn lin quan;
Nhng tnh hung hoc iu kin ca n v c kim ton c th cho thy s tn ti ca cc mi quan h hoc giao dch vi cc bn lin quan m Ban Gim c n
v cha xc nh hoc cha thng bo cho kim ton vin (v d, mt c cu t chc phc tp, s dng cc n v c mc ch c bit cho cc giao dch ngoi bng cn
i k ton, hoc mt h thng thng tin khng ph hp);
Cc s sch hoc ti liu c th cho thy s tn ti cc mi quan h hoc giao dch vi cc bn lin quan;
S quan tm ca Ban Gim c v Ban qun tr n v c kim ton trong vic xc nh, hch ton hp l v thuyt minh cc mi quan h v giao dch vi cc bn
lin quan (nu khun kh v lp v trnh by bo co ti chnh c quy nh v cc bn lin quan), v ri ro trong vic Ban Gim c n v c kim ton khng ch
cc kim sot lin quan.
A10. Ngoi ra, khi tho lun v gian ln, nhm kim ton cn c bit lu v cch thc m cc bn lin quan c th dnh lu ti hnh vi gian ln. V d:
Cch thc m cc n v c mc ch c bit chu s kim sot ca Ban Gim c n v c kim ton c th c s dng to iu kin cho vic thao tng li
nhun;
Cch thc m cc giao dch gia n v vi mt i tc kinh doanh ca mt thnh vin ch cht ca Ban Gim c n v c kim ton c dn xp d dng bin
th ti sn ca n v.
Xc nh cc bn lin quan ca n v (Tham chiu: on 13(a))
A11. Khi khun kh v lp v trnh by bo co ti chnh c p dng c quy nh v cc bn lin quan, Ban Gim c n v c kim ton c th c sn thng tin v cc bn
lin quan ca n v v h thng thng tin ca n v cn ghi chp, x l v tm tt cc mi quan h v giao dch vi cc bn lin quan p ng cc quy nh v hch ton
v thuyt minh theo khun kh v lp v trnh by bo co ti chnh c p dng. Do , Ban Gim c n v c kim ton c th c danh sch y v cc bn lin
quan v nhng thay i k t k trc. i vi cc cuc kim ton cc nm tip theo, vic phng vn s to c s cho kim ton vin so snh cc thng tin do Ban Gim c n v
c kim ton cung cp vi cc ti liu ca kim ton vin v cc bn lin quan c c t cc cuc kim ton trc.
A12. Tuy nhin, nu khun kh v lp v trnh by bo co ti chnh c p dng khng c quy nh v cc bn lin quan, n v c kim ton c th khng c h thng thng
tin nh hng dn ti on A11 v Ban Gim c n v c th khng bit c v tt c cc bn lin quan. Tuy nhin, kim ton vin vn phi thc hin phng vn theo quy
nh ti on 13 v Ban Gim c n v c kim ton c th bit v cc i tng tho mn nh ngha v bn lin quan c nu trong Chun mc ny. Trng hp ny,
vic kim ton vin phng vn xc nh cc bn lin quan ca n v c th l mt phn ca th tc nh gi ri ro v cc hot ng lin quan theo quy nh ca Chun mc
kim ton quc t s 315 nhm thu thp cc thng tin lin quan ti:
C cu s hu v c cu qun l ca n v;
Cc loi hnh u t m n v ang thc hin v c k hoch thc hin;
C cu t chc v ngun ti chnh ca n v.
Khi c cc mi quan h chu s kim sot chung, Ban Gim c n v c kim ton c nhiu kh nng bit v cc mi quan h ny hn nu cc quan h c nh hng
kinh t ln i vi n v. Vic phng vn ca kim ton vin c th c hiu qu hn nu tp trung vo vic xc nh liu cc i tng m n v c cc giao dch quan trng
hoc chia s cc ngun ti chnh mt mc ng k, c phi l cc bn lin quan hay khng.
A13. Khi kim ton tp on, Chun mc kim ton quc t s 600 quy nh nhm kim ton tp on phi cung cp cho mi kim ton vin n v thnh vin danh sch cc bn
lin quan do Ban Gim c tp on lp v bt k bn lin quan no khc m nhm kim ton tp on bit.
[19]
Nu n v c kim ton l n v thnh vin trong mt tp on, thng tin ny cung cp c s hu ch cho vic phng vn ca kim ton vin v cc bn lin quan ca n v.
A14. Kim ton vin cng c th thu thp c mt s thng tin lin quan ti cc bn lin quan ca n v thng qua vic phng vn Ban Gim c n v c kim ton trong
qu trnh chp nhn hoc duy tr hp ng kim ton.
Cc kim sot ca n v i vi cc mi quan h v giao dch vi cc bn lin quan (Tham chiu: on 14)
A15. Ngoi Ban Gim c, nhng c nhn khc trong n v c kim ton cng c coi l c th bit v cc mi quan h v giao dch vi cc bn lin quan ca n v v cc
kim sot ca n v i vi cc mi quan h v giao dch , c th bao gm:
Ban qun tr;
Nhn vin c trch nhim to lp, x l, hoc ghi chp cc giao dch quan trng ngoi hot ng kinh doanh thng thng ca n v, v nhng ngi gim st hoc
theo di nhn vin ;
Kim ton vin ni b;
B phn t vn php l ca n v
Cn b gim st v o c hoc ngi c v tr tng ng.
A16. Cuc kim ton c tin hnh trn c s Ban Gim c v/hoc Ban qun tr n v c kim ton hiu v tha nhn rng h c trch nhim i vi vic lp v trnh by
bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p dng, bao gm c s trnh by hp l, ng thi chu trch nhim v cc kim sot ni b m
Ban Gim c v Ban qun tr xc nh l cn thit m bo vic lp v trnh by bo co ti chnh khng cn cha ng sai st trng yu do nhm ln hay gian ln.
[20]
Do , khi khun kh v lp v trnh by bo co ti chnh c quy nh v cc bn lin quan, vic lp v trnh by bo co ti chnh yu cu Ban Gim c n v c kim ton,
di s gim st ca Ban qun tr, phi thit k, thc hin v duy tr cc kim sot ph hp i vi cc mi quan h v giao dch vi cc bn lin quan sao cho nhng mi quan
h v giao dch ny c xc nh, hch ton ph hp v thuyt minh theo quy nh. Trong vai tr gim st, Ban qun tr gim st cch thc m Ban Gim c n v thc hin
trch nhim ca mnh i vi cc kim sot . Bt k quy nh no v bn lin quan m khun kh c th a ra, trong vai tr gim st ca mnh, Ban qun tr c th thu thp
thng tin t Ban Gim c hiu c bn cht v tnh hp l v mt kinh t ca cc mi quan h v giao dch vi cc bn lin quan ca n v.
A17. p ng quy nh ti Chun mc kim ton quc t 315 v vic tm hiu mi trng kim sot,
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kim ton vin c th xem xt cc c im ca mi trng kim sot c lin quan ti vic gim thiu ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan, nh:
Cc quy nh ni b v o c qun l cc trng hp n v c kim ton tham gia vo cc loi giao dch c th vi cc bn lin quan c ph bin mt cch
thch hp cho nhn vin ca n v v buc h phi thi hnh;
Cc chnh sch v th tc thng bo cng khai v kp thi v nhng li ch m Ban Gim c v Ban qun tr n v c kim ton c c trong cc giao dch vi
cc bn lin quan;
Vic giao trch nhim cho ngi trong n v xc nh, ghi chp, tng hp v thuyt minh cc giao dch vi cc bn lin quan;
Vic thng bo v tho lun kp thi gia Ban Gim c v Ban qun tr n v c kim ton v cc giao dch quan trng vi cc bn lin quan ngoi hot ng kinh
doanh thng thng ca n v, k c vic Ban qun tr thm nh tnh hp l v mt kinh t ca cc giao dch hay cha (v d xin kin ca nhng chuyn gia t
vn ngoi n v);
Cc hng dn r rng v vic ph duyt giao dch vi cc bn lin quan c xung t li ch thc t hoc quan st c, nh s ph duyt ca mt nhm thnh vin
trong Ban qun tr bao gm cc c nhn c lp vi Ban Gim c n v;
Cc cuc kim tra nh k ca kim ton vin ni b, nu c;
Hnh ng m Ban Gim c n v c kim ton ch ng thc hin gii quyt cc vn v cng b thng tin v cc bn lin quan, nh xin kin t vn t
kim ton vin hoc chuyn gia t vn php lut bn ngoi;
Cc chnh sch v th tc bo co vi phm vi c quan qun l c thm quyn, nu c.
A18. Trong mt s n v, c th c khim khuyt trong cc kim sot hoc khng c kim sot no i vi cc mi quan h v giao dch vi cc bn lin quan, v mt s l do nh
sau:
Ban Gim c n v c kim ton khng nhn thy tm quan trng ca vic xc nh v thng bo cc mi quan h v giao dch vi cc bn lin quan;
Thiu s gim st thch hp ca Ban qun tr;
C tnh coi nh cc kim sot i vi cc mi quan h v giao dch vi cc bn lin quan v vic thng bo v cc bn lin quan c th lm l thng tin m Ban Gim
c n v c kim ton coi l nhy cm, v d, cc giao dch c lin quan n cc thnh vin gia nh thn thuc ca thnh vin Ban Gim c n v;
Ban Gim c n v c kim ton khng hiu y v cc quy nh v bn lin quan trong khun kh v lp v trnh by bo co ti chnh c p dng;
Khun kh v lp v trnh by bo co ti chnh c p dng khng c cc quy nh v cng b thng tin.
Khi cc kim sot i vi cc mi quan h v giao dch vi cc bn lin quan khng c hoc c nhng khng hiu qu, kim ton vin c th khng thu thp c y bng
chng kim ton thch hp v cc mi quan h v giao dch vi cc bn lin quan. Trng hp ny, theo quy nh ti Chun mc kim ton quc t s 705,
[22]
kim ton vin phi xem xt cc nh hng c th c i vi cuc kim ton, k c nh hng i vi kin kim ton.
A19. Vic lp bo co ti chnh gian ln thng bao gm vic Ban Gim c n v c kim ton khng ch cc kim sot m ng ra ang hot ng hiu qu.
[23]
Ri ro Ban Gim c khng ch kim sot l cao hn nu Ban Gim c c cc mi quan h lin quan n kim sot hoc c nh hng ng k vi cc i tc c quan h kinh doanh v
cc mi quan h ny c th mang li ng lc v c hi ln hn cho Ban Gim c thc hin hnh vi gian ln. V d, cc li ch ti chnh ca Ban Gim c trong cc mi
quan h vi cc bn lin quan nht nh c th khuyn khch Ban Gim c khng ch kim sot bng cch: (a) ch o n v k kt cc giao dch v li ch ca cc bn lin
quan i ngc li nhng li ch ca n v, hoc (b) thng ng vi cc bn lin quan hoc kim sot cc hnh ng ca bn lin quan. V d v hnh vi gian ln c th xy ra
bao gm:
To ra cc iu khon giao dch gi mo vi cc bn lin quan nhm lm sai lch tnh hp l v mt kinh t ca cc giao dch ny;
Gian ln trong vic chuyn nhng ti sn t hoc cho Ban Gim c hoc nhng ngi khc vi gi chuyn nhng cao hn hoc thp hn nhiu so vi gi th trng;
Tham gia vo cc giao dch phc tp vi cc bn lin quan, nh cc n v c mc ch c bit, c lp ra trnh by sai lch tnh hnh ti chnh hoc kt qu hot
ng ca n v.
A20. Cc n v nh thng c hot ng kim sot n gin hn v c th khng c ti liu ghi li qu trnh x l cc mi quan h v giao dch vi cc bn lin quan. Mt Gim
c ng thi l ch doanh nghip c th lm gim hoc lm tng thm mt s ri ro pht sinh t cc giao dch vi bn lin quan, thng qua vic tham gia ch yu vo cc giao
dch. i vi cc n v ny, kim ton vin c th tm hiu cc mi quan h v giao dch vi cc bn lin quan v cc kim sot i vi cc mi quan h v giao dch ,
thng qua vic phng vn Ban Gim c kt hp vi cc th tc khc, nh quan st hot ng gim st v sot xt ca Ban Gim c, v kim tra cc ti liu c lin quan.
Cho php v ph duyt cc giao dch v tho thun quan trng (Tham chiu: on 14(b))
A21. Cho php l vic mt hoc nhiu bn c thm quyn thch hp (nh Ban Gim c, Ban qun tr hoc cc c ng ca n v c kim ton) chp thun cho n v tham
gia vo cc giao dch theo cc tiu ch c n nh trc, mc d c th mang tnh xt on. Ph duyt l vic cc bn c thm quyn ng cc giao dch m n v
tham gia vo l tho mn cc tiu ch lm cn c ca vic cho php. V d v cc kim sot m n v c th lp ra cho php v ph duyt cc giao dch v tho thun quan trng
vi cc bn lin quan, hoc cc giao dch v tho thun quan trng ngoi hot ng kinh doanh thng thng, bao gm:
Gim st cc kim sot xc nh cc giao dch v tho thun cn cho php v ph duyt;
Ph duyt ca Ban Gim c, Ban qun tr hoc cc c ng ca n v c kim ton, nu c, i vi cc iu khon v iu kin ca cc giao dch v tho thun.
Duy tr s cnh gic i vi thng tin v cc bn lin quan khi xem xt s sch hoc ti liu
S sch hoc ti liu m kim ton vin c th kim tra (Tham chiu: on 15)
A22. Trong qu trnh kim ton, kim ton vin c th kim tra cc s sch hoc ti liu c th cung cp thng tin v cc mi quan h v giao dch vi cc bn lin quan, v d:
Xc nhn ca bn th ba m kim ton vin thu thp c (ngoi cc xc nhn ngn hng v xc nhn c gi tr php l);
Cc t khai thu thu nhp doanh nghip;
Thng tin do n v cung cp cho cc c quan qun l c thm quyn;
Danh sch c ng xc nh cc c ng ln ca n v;
Bo co ca Ban Gim c v Ban qun tr n v c kim ton v cc xung t li ch;
Cc h s v u t v v cc chng trnh tr cp hu tr ca n v;
Cc hp ng v tho thun vi thnh vin ch cht trong Ban Gim c hoc Ban qun tr n v c kim ton;
Cc hp ng v tho thun quan trng ngoi hot ng kinh doanh thng thng ca n v;
Cc ha n v th t ca chuyn gia t vn ca n v;
Cc hp ng bo him nhn th c n v chi tr;
Cc hp ng quan trng c n v tha thun li trong k;
Cc bo co kim ton ni b;
Cc ti liu lin quan ti vic bo co ca doanh nghip vi c quan qun l chng khon (v d, cc bn co bch).
Nhng tha thun c th cho thy cc mi quan h hoc giao dch vi cc bn lin quan cha c xc nh hoc thng bo trc .
A23. Tho thun l s thng nht mt cch chnh thc hoc khng chnh thc gia n v v mt hoc nhiu bn khc v cc mc ch nh:
Xy dng mi quan h kinh doanh thng qua cc phng tin v c cu thch hp;
Thc hin cc loi giao dch nht nh theo cc iu khon v iu kin c th;
Cung cp cc dch v c ch nh hoc h tr ti chnh.
V d v nhng tho thun c th cho thy cc mi quan h hoc giao dch vi cc bn lin quan m trc Ban Gim c n v c kim ton cha xc nh hoc thng
bo vi kim ton vin, bao gm:
Tham gia vo hp ng hp tc vi cc bn khc m khng thnh lp php nhn;
Cc tha thun cung cp dch v cho cc bn nht nh theo cc iu khon v iu kin ngoi hot ng kinh doanh thng thng ca n v;
Cc mi quan h gia bn m bo v bn c m bo.
Xc nh cc giao dch quan trng ngoi hot ng kinh doanh thng thng (Tham chiu: on 16)
A24. Vic thu thp thm thng tin v cc giao dch quan trng ngoi hot ng kinh doanh thng thng ca n v cho php kim ton vin nh gi xem liu c yu t dn n
ri ro c gian ln hay khng v xc nh ri ro c sai st trng yu, nu khun kh v lp v trnh by bo co ti chnh c p dng c quy nh v cc bn lin quan.
A25. V d v cc giao dch ngoi hot ng kinh doanh thng thng ca n v c th bao gm:
Giao dch phc tp v vn ch s hu, nh ti c cu hoc sp nhp doanh nghip;
Giao dch vi cc n v ti cc nc m lut doanh nghip c hiu lc thp;
Giao dch cho thu ti sn hoc cung cp dch v qun l cho bn khc m khng thu ph;
Giao dch bn hng vi mc chit khu hoc li nhun ln bt thng;
Giao dch vi tho thun quay vng, v d, giao dch bn hng vi cam kt mua li;
Giao dch theo hp ng trong c cc iu khon c thay i trc khi ht hn.
Tm hiu v bn cht ca cc giao dch quan trng ngoi hot ng kinh doanh thng thng (Tham chiu: on 16(a))
A26. Tm hiu v bn cht ca cc giao dch quan trng ngoi hot ng kinh doanh thng thng ca n v l vic tm hiu tnh hp l v mt kinh t ca cc giao dch v cc
iu khon, iu kin thc hin cc giao dch .
Tm hiu v s tham gia ca cc bn lin quan (Tham chiu: on 16(b))
A27. Mt bn lin quan c th tham gia vo mt giao dch quan trng ngoi hot ng kinh doanh thng thng ca n v khng ch bng cch gy nh hng trc tip i vi cc
giao dch thng qua vic tr thnh mt bn tham gia giao dch, m cn bng cch gy nh hng gin tip ln giao dch thng qua mt bn trung gian. nh hng c th
cho thy s tn ti ca yu t dn n ri ro c gian ln.
Trao i thng tin v cc bn lin quan vi nhm kim ton (Tham chiu: on 17)
A28. Cc thng tin thch hp v cc bn lin quan c th c trao i gia cc thnh vin nhm kim ton, gm:
Vic xc nh cc bn lin quan ca n v;
Bn cht cc mi quan h v giao dch vi cc bn lin quan;
Cc mi quan h v giao dch quan trng hoc phc tp vi cc bn lin quan c th cn c bit lu khi thc hin kim ton, v d giao dch c li ch v ti chnh
ca Ban Gim c hoc Ban qun tr n v c kim ton.
Xc nh v nh gi ri ro c sai st trng yu gn vi mi quan h v giao dch vi cc bn lin quan
Cc yu t dn n ri ro c gian ln gn vi mt bn lin quan c nh hng chi phi (Tham chiu: on 19)
A29. S tp trung quyn qun l vo mt c nhn hoc mt nhm ngi m khng c cc kim sot lm gim nh hng chi phi chnh l mt yu t dn n ri ro c gian
ln.
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Cc du hiu v nh hng chi phi ca mt bn lin quan bao gm:
Bn lin quan bc b cc quyt nh kinh doanh quan trng m Ban Gim c hoc Ban qun tr n v c kim ton a ra;
Cc giao dch quan trng c trnh cho bn lin quan ph duyt ln cui;
C rt t hoc khng c s tranh lun no gia Ban qun tr v Ban Gim c n v c kim ton v cc xut kinh doanh ca bn lin quan;
Cc giao dch c s tham gia ca bn lin quan (hoc mt thnh vin gia nh thn thuc ca bn lin quan) t khi c r sot v chp thun mt cch c lp.
nh hng chi phi cng c th tn ti trong mt s trng hp nu bn lin quan gi vai tr chnh trong vic thnh lp n v v tip tc ng vai tr chnh trong vic
qun l n v.
A30. Cng vi cc yu t khc dn n ri ro, s tn ti ca mt bn lin quan c nh hng chi phi c th cho thy nhng ri ro ng k c sai st trng yu do gian ln. V d:
Mc thay i nhiu bt thng ca cc thnh vin Ban Gim c n v c kim ton hoc cc chuyn gia t vn c th cho thy hnh vi kinh doanh phi o c
hoc gian ln phc v mc ch ca cc bn lin quan;
Vic s dng cc c s kinh doanh trung gian thc hin cc giao dch quan trng khng c cn c r rng c th cho thy cc bn lin quan c li ch trong cc giao
dch thng qua vic kim sot cc c s kinh doanh trung gian v mc ch gian ln;
Bng chng v s tham gia qu mc, hoc gy nh hng, ca cc bn lin quan vo vic la chn chnh sch k ton hoc quyt nh cc c tnh quan trng c th
cho thy kh nng bo co ti chnh b gian ln.
Bin php x l i vi ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan (Tham chiu: on 20)
A31. Ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo m kim ton vin c th la chn x l ri ro c sai st trng yu nh gi gn vi cc mi quan h
v giao dch vi cc bn lin quan ph thuc vo bn cht ca ri ro v hon cnh ca n v.
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A32. Khi kim ton vin nh gi c ri ro ng k l Ban Gim c n v c kim ton khng hch ton hoc thuyt minh hp l v cc giao dch c th vi cc bn lin
quan theo khun kh v lp v trnh by bo co ti chnh c p dng (cho d do nhm ln hay gian ln), v d v cc th tc kim ton c bn m kim ton vin c th
thc hin bao gm:
Xc nhn hoc tho lun v cc kha cnh c th ca cc giao dch vi cc bn trung gian nh ngn hng, cng ty lut, t chc bo lnh, hoc i l (nu c th) v
khng b php lut, cc quy nh hoc cc quy tc o c ngn cm;
Xc nhn v mc ch, iu khon hoc gi tr c th ca cc giao dch vi cc bn lin quan (th tc kim ton ny c th km hiu qu nu kim ton vin nh gi
rng n v c th gy nh hng ti cc bn lin quan i ph vi kim ton vin);
c bo co ti chnh hoc cc thng tin ti chnh khc ca cc bn lin quan, khi c th, tm bng chng v vic hch ton cc giao dch trong s k ton ca cc
bn lin quan.
A33. Nu kim ton vin nh gi mt ri ro c sai st trng yu do gian ln l kt qu ca s tn ti ca bn lin quan c nh hng chi phi, ngoi cc quy nh chung ca Chun
mc kim ton quc t s 240, kim ton vin c th tin hnh cc th tc kim ton nh sau hiu c cc mi quan h kinh doanh m bn lin quan c th thit lp
trc tip hoc gin tip vi n v v quyt nh tin hnh thm cc th tc kim ton c bn thch hp:
Phng vn v tho lun vi Ban Gim c v Ban qun tr n v c kim ton;
Phng vn bn lin quan;
Kim tra cc hp ng quan trng vi bn lin quan;
Tm hiu thng tin thch hp, nh thng qua internet hoc cc c s d liu thng tin kinh doanh bn ngoi c th;
Sot xt cc bo co ca nhn vin cung cp thng tin sai phm, nu c.
A34. Tu thuc vo kt qu ca cc th tc nh gi ri ro, kim ton vin c th cn nhc ch cn thu thp bng chng kim ton m khng phi kim tra cc kim sot ca n v
i vi cc mi quan h v giao dch vi cc bn lin quan. Tuy nhin, trong mt s trng hp, kim ton vin c th khng thu thp c y bng chng kim ton thch
hp nu ch thc hin cc th tc kim ton c bn lin quan ti ri ro c sai st trng yu gn vi cc mi quan h v giao dch vi cc bn lin quan. V d, khi c nhiu giao
dch ni b gia n v c kim ton v cc n v thnh vin v mt lng thng tin ng k lin quan ti cc giao dch ny c to lp, ghi chp, x l hoc lp bo co
mt cch t ng thng qua h thng tch hp, kim ton vin c th xc nh rng khng th thit lp cc th tc kim ton c bn c hiu qu gim ri ro c sai st trng
yu gn vi cc giao dch ny xung mc thp c th chp nhn c. Trong trng hp , p ng quy nh ti Chun mc kim ton quc t s 330 l thu thp c y
bng chng kim ton thch hp v tnh hu hiu ca cc hot ng kim sot c lin quan,
[26]
kim ton vin cn kim tra cc kim sot ca n v i vi tnh y v chnh xc ca vic ghi chp cc mi quan h v giao dch vi cc bn lin quan.
Xc nh cc bn lin quan hoc cc giao dch quan trng vi cc bn lin quan cha c Ban Gim c n v c kim ton xc nh hay thng bo trc
Trao i thng tin vi nhm kim ton v cc bn lin quan mi c xc nh (Tham chiu: on 22 (a))
A35. Vic trao i kp thi vi cc thnh vin nhm kim ton v cc bn lin quan mi c xc nh s gip cc thnh vin xc nh nh hng ca thng tin ny ti kt qu v
kt lun rt ra t cc th tc nh gi ri ro thc hin, t xc nh s cn thit phi nh gi li ri ro c sai st trng yu.
Cc th tc kim ton c bn i vi cc bn lin quan hoc cc giao dch quan trng vi cc bn lin quan mi c xc nh (Tham chiu: on 22(c))
A36. V d v cc th tc kim ton c bn m kim ton vin c th thc hin i vi cc bn lin quan hoc cc giao dch quan trng vi cc bn lin quan mi c xc nh,
bao gm:
Phng vn v bn cht ca cc mi quan h ca n v vi cc bn lin quan mi c xc nh, bao gm (nu c v khng b php lut, cc quy nh hoc cc quy
tc o c ngn cm) phng vn cc bn khng thuc n v, nhng ngi c cho l c hiu bit ng k v n v v mi trng kinh doanh ca n v, nh c vn
php l, cc i l giao dch chnh, cc i din chnh, cc chuyn gia t vn, n v bo lnh, hoc cc i tc kinh doanh thn thit;
Tin hnh phn tch cc ghi chp k ton v cc giao dch vi cc bn lin quan mi c xc nh. Vic phn tch c d dng c thc hin nh cc k thut kim
ton c my tnh tr gip;
Xc minh cc iu khon v iu kin ca cc giao dch vi cc bn lin quan mi c xc nh, v nh gi xem cc giao dch c c hch ton v thuyt minh hp
l theo khun kh v lp v trnh by bo co ti chnh c p dng hay khng.
Ban Gim c n v c kim ton c khng thng bo (Tham chiu: on 22(e))
A37. Cc quy nh v hng dn trong Chun mc kim ton quc t s 240 v cc trch nhim ca kim ton vin lin quan n gian ln trong mt cuc kim ton bo co ti
chnh l ph hp trong trng hp Ban Gim c n v c kim ton c khng thng bo v cc bn lin quan hoc cc giao dch quan trng vi bn lin quan cho kim
ton vin. Kim ton vin cng c th xem xt s cn thit phi nh gi li tin cy ca cc cu tr li ca Ban Gim c n v vi cc cu hi phng vn ca kim ton
vin v gii trnh ca Ban Gim c n v vi kim ton vin.
Cc giao dch quan trng vi bn lin quan c xc nh ngoi hot ng kinh doanh thng thng ca n v
nh gi tnh hp l v mt kinh t ca cc giao dch quan trng vi bn lin quan (Tham chiu: on 23)
A38. Khi nh gi tnh hp l v mt kinh t ca cc giao dch quan trng vi bn lin quan ngoi hot ng kinh doanh thng thng ca n v c kim ton, kim ton vin
c th xem xt nhng vn sau:
Liu giao dch c:
o Qu phc tp khng (v d, giao dch c th bao gm nhiu bn lin quan trong mt tp on hp nht);
o C cc iu khon giao dch bt thng khng (nh gi c, cc mc li sut, cc iu khon bo lnh v thanh ton);
o Thiu mt l do kinh t hp l, r rng cho vic pht sinh giao dch hay khng;
o C s tham gia ca cc bn lin quan cha c xc nh trc hay khng;
o c x l bt bnh thng khng.
Ban Gim c n v c kim ton tho lun v bn cht ca giao dch v gii trnh v giao dch vi Ban qun tr cha.
Ban Gim c n v c kim ton c ch trng nhiu vo mt phng php hch ton k ton c th hn l ch trng ng mc ti bn cht kinh t chnh ca giao
dch khng.
Nu gii thch ca Ban Gim c n v c kim ton phn ln khng nht qun vi cc iu khon ca giao dch vi cc bn lin quan, theo Chun mc kim ton quc t
s 500,
[27]
kim ton vin cn xem xt tin cy ca nhng gii thch v gii trnh ca Ban Gim c n v v cc vn quan trng khc.
A39. Kim ton vin cng c th tm hiu tnh hp l v mt kinh t ca giao dch t gc ca bn lin quan, v iu ny c th gip kim ton vin hiu r hn thc trng ca
giao dch v l do thc hin giao dch. T gc ca bn lin quan, nu tnh hp l v mt kinh t ca giao dch li khng nht qun vi bn cht kinh t ca giao dch th iu
ny c th cho thy s tn ti yu t gy ri ro gian ln.
Cho php v ph duyt cc giao dch quan trng vi bn lin quan (Tham chiu: on 23(b))
A40. Vic Ban Gim c n v c kim ton, Ban qun tr hoc c ng cho php v ph duyt cc giao dch quan trng vi bn lin quan ngoi hot ng kinh doanh thng
thng ca n v c th cung cp bng chng kim ton chng minh rng cc giao dch ny c xem xt y bi cc cp qun l ph hp trong n v v cc iu
khon, iu kin giao dch c phn nh ph hp trong bo co ti chnh. S tn ti ca cc giao dch quan trng vi cc bn lin quan m cc giao dch khng cn cho
php v ph duyt c th cho thy ri ro c sai st trng yu do gian ln hoc nhm ln, nu vic tho lun vi Ban Gim c hoc Ban qun tr n v c kim ton khng
em li nhng gii thch hp l. Trong trng hp , kim ton vin cn phi cnh gic i vi cc giao dch khc c bn cht tng t. Tuy nhin, k c khi cc giao dch
vi cc bn lin quan c cho php v ph duyt, kim ton vin vn cha th kt lun l khng c sai st trng yu do gian ln v th tc cho php v ph duyt c th
khng hiu qu nu c s thng ng gia cc bn lin quan hoc nu n v chu nh hng chi phi ca mt bn lin quan.
A41. Mt n v nh c th khng c cc kim sot theo cc cp cho php v ph duyt khc nhau nh mt n v ln. Do , khi kim ton mt n v nh, kim ton vin
c th t ph thuc hn vo th tc cho php v ph duyt lm bng chng kim ton cho tnh hp l ca cc giao dch quan trng vi bn lin quan ngoi hot ng kinh
doanh thng thng ca n v. Thay vo , kim ton vin c th cn nhc thc hin cc th tc kim ton khc nh: kim tra cc ti liu c lin quan, xc nhn cc iu
khon c th ca cc giao dch vi cc bn lin quan, hoc quan st s tham gia ca Gim c ng thi l ch doanh nghip vo cc giao dch .
C s dn liu cho cc giao dch vi cc bn lin quan c thc hin theo cc iu khon tng ng vi iu khon p dng trong mt giao dch ngang gi (Tham chiu: on
24)
A42. Mc d c th c sn bng chng kim ton v vic gi ca mt giao dch vi bn lin quan c so snh vi gi ca mt giao dch ngang gi tng t nh th no, tuy nhin
thc t c nhng kh khn lm hn ch kh nng kim ton vin thu thp bng chng kim ton chng minh rng tt c cc yu t khc ca giao dch l tng ng vi yu
t ca giao dch ngang gi. V d, mc d c th xc nhn rng mt giao dch vi bn lin quan c thc hin theo gi th trng nhng kim ton vin c th khng xc
nh c liu cc iu khon v iu kin khc ca giao dch (nh cc iu khon tn dng, cc khon tim tng v chi ph c th) c tng ng vi cc iu khon v iu
kin thng c tha thun gia cc bn c lp hay khng. Do , c ri ro sai st trng yu khi Ban Gim c n v c kim ton khng nh rng mt giao dch vi
bn lin quan c thc hin theo cc iu khon tng ng vi iu khon p dng trong mt giao dch ngang gi.
A43. Vic lp bo co ti chnh yu cu Ban Gim c n v c kim ton chng minh cho c s dn liu l mt giao dch vi bn lin quan c thc hin theo cc iu khon
tng ng vi iu khon p dng trong mt giao dch ngang gi. Bng chng ca Ban Gim c n v c kim ton cho c s dn liu ny c th bao gm:
So snh cc iu khon ca giao dch vi bn lin quan vi cc iu khon ca mt giao dch ging hoc tng t vi mt hoc nhiu bn khng lin quan;
Thu mt chuyn gia bn ngoi xc nh gi th trng v xc nhn cc iu khon v iu kin th trng cho giao dch;
So snh cc iu khon ca giao dch vi cc iu khon th trng bit cho cc giao dch tng t trn th trng t do.
A44. nh gi bng chng ca Ban Gim c n v c kim ton cho c s dn liu ti on 43, kim ton vin c th thc hin mt hoc nhiu th tc sau y:
Xem xt tnh hp l ca qu trnh chng minh c s dn liu ca Ban Gim c n v c kim ton;
Xc minh ngun d liu ni b hoc bn ngoi chng minh cho c s dn liu v kim tra d liu xc nh tnh chnh xc, y v ph hp ca ngun d liu ;
nh gi tnh hp l ca cc gi nh quan trng cho c s dn liu.
A45. Mt s khun kh v lp v trnh by bo co ti chnh quy nh vic thuyt minh cc giao dch vi cc bn lin quan khng c thc hin theo cc iu khon tng ng
vi iu khon p dng trong cc giao dch ngang gi. Trong trng hp , nu Ban Gim c n v c kim ton khng thuyt minh v mt giao dch vi bn lin quan
trong bo co ti chnh, c th ngm hiu l giao dch c thc hin theo cc iu khon tng ng vi iu khon p dng trong mt giao dch ngang gi.
nh gi vic hch ton v thuyt minh cc mi quan h v giao dch vi cc bn lin quan xc nh
Lu v tnh trng yu khi nh gi sai st (Tham chiu: on 25)
A46. Chun mc kim ton quc t s 450 quy nh kim ton vin phi xem xt quy m v bn cht ca mt sai st v cc trng hp c th m sai st xy ra, khi nh gi xem
sai st c trng yu hay khng.
[28]
Tm quan trng ca mt giao dch i vi ngi s dng bo co ti chnh c th khng ch ph thuc vo gi tr ca giao dch m cn da vo cc yu t c lin quan c th khc, nh bn cht ca mi quan h vi bn lin quan.
nh gi cc thuyt minh v bn lin quan (Tham chiu: on 25(a))
A47. Khi khun kh v lp v trnh by bo co ti chnh p dng c quy nh phi thuyt minh v cc bn lin quan, vic nh gi cc thuyt minh v bn lin quan c ngha l
xem xt cc trng hp, tnh hung thc t ca cc quan h v giao dch vi cc bn lin quan ca n v c kim ton c c tm tt v trnh by mt cch ph hp d
hiu i vi ngi s dng hay khng. Thuyt minh v cc giao dch vi cc bn lin quan c th khng d hiu nu:
(a) Tnh hp l v mt kinh t v nhng nh hng ca cc giao dch i vi bo co ti chnh l khng r rng hoc b trnh by sai lch; hoc
(b) Cc iu khon, iu kin, hoc cc yu t quan trng khc ca cc giao dch m ngi s dng cn bit li khng c thuyt minh ph hp.
A48. Cc trng hp kim ton vin c th cn thu thp gii trnh bng vn bn ca Ban qun tr, bao gm:
Khi Ban qun tr ph duyt cc giao dch vi cc bn lin quan c th m cc giao dch (a) nh hng trng yu n bo co ti chnh, hoc (b) c s tham gia ca
Ban Gim c n v c kim ton;
Khi Ban qun tr gii trnh bng li cho kim ton vin v chi tit cc giao dch vi cc bn lin quan;
Khi Ban qun tr c cc li ch ti chnh hoc cc li ch khc trong cc bn lin quan hoc trong cc giao dch vi cc bn lin quan.
A49. Kim ton vin cng c th quyt nh cn thu thp gii trnh bng vn bn i vi nhng khng nh c th ca Ban Gim c n v c kim ton, v d gii trnh v vic
cc giao dch c th vi bn lin quan khng bao gm cc tha thun ph khng c thng bo.
Trao i vi Ban qun tr (Tham chiu: on 27)
A50. Vic trao i vi Ban qun tr n v c kim ton v nhng vn quan trng pht sinh trong qu trnh kim ton
[29]
lin quan n cc bn lin quan ca n v gip kim ton vin c cng cch hiu vi Ban qun tr v bn cht cc vn ny v hng gii quyt. V d v cc vn quan trng v bn lin quan m kim ton vin c th
trao i vi Ban qun tr n v c kim ton, bao gm:
Ban Gim c n v c kim ton khng thng bo (cho d c hay v ) cho kim ton vin v cc bn lin quan hoc cc giao dch quan trng vi bn lin quan.
iu ny c th cnh bo cho Ban qun tr v cc mi quan h v giao dch quan trng vi cc bn lin quan m Ban qun tr c th khng bit trc ;
Vic xc nh cc giao dch quan trng vi cc bn lin quan cha c cho php v ph duyt hp l c th dn n hnh vi gian ln ng ng;
Kim ton vin bt ng vi Ban Gim c n v c kim ton v vic hch ton v thuyt minh cc giao dch quan trng vi cc bn lin quan theo khun kh v
lp v trnh by bo co ti chnh c p dng;
Hnh vi khng tun th php lut v cc quy nh lin quan ngn cm hoc hn ch mt s loi giao dch c th vi cc bn lin quan;
Cc kh khn trong vic xc nh bn nm quyn kim sot cao nht i vi n v c kim ton.
[1]
ISA 315, Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v c kim ton v mi trng ca n v. [2]
ISA 330, Bin php x l ca kim ton vin i vi ri ro c sai st trng yu. [3]
ISA 240, Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim ton bo co ti chnh. [4]
ISSA 240, on 24. [5]
ISA 200, on A52. [6]
ISA 200, on 15. [7]
ISA 315, on 5; ISA 240, on 16. [8]
ISA 315, on 10; ISA 240, on 15. [9]
ISA 315, on 25. [10]
ISA 330, on 5-6. [11]
ISA 240, on 32(c). [12]
ISA 700, on 10-15. [13]
ISA 260, on 13. [14]
ISA 230, on 8-11, v on A6. [15]
ISA 200, on 13(a) gii thch thut ng khun kh v trnh by hp l v khun kh v tun th. [16]
ISA 210, on 6(a). [17]
ISA 700, on A12. [18]
ISA 315, on A26-A27 hng dn v c im ca n v c mc ch c bit. [19]
ISA 600, on 40(e). [20]
ISA 200, on A2. [21]
ISA 315, on 14. [22]
ISA 705, kin kim ton khng phi l kin chp nhn ton phn. [23]
ISA 240, on 31 v A4. [24]
ISA 240, Ph lc 1. [25]
ISA 330 cung cp thm hng dn v vic xem xt ni dung, lch trnh v phm vi ca cc th tc kim ton tip theo. ISA 240 quy nh v hng dn cc bin php x l ph hp i vi ri ro sai st c trng yu do gian ln nh gi.
[26]
ISA 330, on 8(b). [27]
ISA 500, on 11. [28]
ISA 450, on 11a. on A16 ca ISA 450 hng dn v cc trng hp c th nh hng n nh gi v sai st. [29]
ISA 230, on A8 hng dn thm v ni dung cc vn quan trng pht sinh trong qu trnh kim ton
CC S KIN PHT SINH
SAU NGY KT THC K K TON
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Cc s kin pht sinh sau ngy kt thc k k ton ........................................................ 2
Ngy hiu lc............................................................................................................... 3
Mc tiu ................................................................................................................... 4
Gii thch thut ng................................................................................................... 5
Yu cu
Cc s kin pht sinh sau ngy kt thc k k ton n
ngy k bo co kim ton............................................................................................ 6-9
Nhng s vic m kim ton vin bit c sau ngy k
bo co kim ton nhng trc ngy cng b bo co ti chnh....................................... 10-13
Nhng s vic m kim ton vin bit c sau ngy
cng b bo co ti chnh.............................................................................................. 14-17
Hng dn p dng
Phm vi p dng .......................................................................................................... A1
Gii thch thut ng ...................................................................................................... A2-A5
Cc s kin pht sinh sau ngy kt thc k k ton n
ngy k bo co kim ton............................................................................................ A6-A10
Nhng s vic m kim ton vin bit c sau ngy k
bo co kim ton nhng trc ngy cng b bo co ti chnh....................................... A11-A16
Nhng s vic m kim ton vin bit c sau ngy
cng b bo co ti chnh.............................................................................................. A17-A18
Chun mc kim ton quc t (ISA) s 560, Cc s kin pht sinh sau ngy kha s k ton lp bo co ti chnh cn c xem xt cng vi Chun mc kim ton quc t s 200,
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin lin quan n cc s kin pht sinh sau ngy kt thc k k ton trong qu trnh kim ton bo
co ti chnh (Tham chiu: on A1).
Cc s kin pht sinh sau ngy kt thc k k ton
2. Bo co ti chnh c th b nh hng bi mt s s kin nht nh xy ra sau ngy kt thc k k ton. Nhiu khun kh v lp v trnh by bo co ti chnh c bit nhn
mnh n cc s kin ny
[1]
. Cc khun kh v lp v trnh by bo co ti chnh thng xc nh theo hai loi s kin sau:
(a) Nhng s kin cung cp bng chng v cc iu kin tn ti vo ngy kt thc k k ton; v
(b) Nhng s kin cung cp bng chng v cc iu kin pht sinh sau ngy kt thc k k ton.
Chun mc kim ton quc t s 700 gii thch ngy k bo co kim ton s thng bo cho ngi s dng bit rng kim ton vin xem xt nh hng ca cc s kin v
giao dch pht sinh m kim ton vin bit c cho ti thi im k bo co kim ton
[2]
.
Ngy hiu lc
Mc tiu
(a) Thu thp y bng chng kim ton thch hp v vic liu cc s kin pht sinh t sau ngy kt thc k k ton n ngy k bo co kim ton cn c iu chnh
hoc thuyt minh trong bo co ti chnh, c phn nh ph hp trong bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p dng hay
cha; v
(b) X l mt cch thch hp i vi nhng s vic m kim ton vin bit c sau ngy k bo co kim ton, m nu s vic ny c bit n ti ngy k bo co kim
ton th c th lm cho kim ton vin phi sa i kin kim ton.
Gii thch thut ng
(a) Ngy kt thc k k ton- L ngy cui cng ca k k ton c lp bo co ti chnh.
(b) Ngy ph duyt bo co ti chnh - L ngy m tt c cc bo co cu thnh nn bo co ti chnh, k c cc thuyt minh c lin quan c lp v nhng ngi c thm
quyn ph duyt xc nhn chu trch nhim i vi cc bo co (Tham chiu: on A2).
(c) Ngy k bo co kim ton - L ngy kim ton vin trn bo co kim ton v bo co ti chnh theo Chun mc kim ton quc t s 700 (Tham chiu: on A3).
(d) Ngy cng b bo co ti chnh - L ngy m bo co kim ton v bo co ti chnh c kim ton sn sng cung cp cho bn th 3 (Tham chiu: on A4- A5).
(e) Cc s kin pht sinh sau ngy kt thc k k ton - L nhng s kin pht sinh k t ngy kt thc k k ton n ngy k bo co kim ton v v nhng s vic m
kim ton vin bit c sau ngy k bo co kim ton.
Yu cu
Cc s kin pht sinh t ngy kt thc k k ton n ngy k bo co kim ton
6. Kim ton vin phi thc hin cc th tc kim ton c thit k nhm thu thp y bng chng kim ton thch hp v vic kim ton vin nhn bit ton b cc s kin
pht sinh t ngy kt thc k k ton n ngy k bo co kim ton cn c iu chnh hoc thuyt minh trong bo co ti chnh. Tuy nhin, kim ton vin khng bt buc
phi thc hin cc th tc kim ton b sung i vi cc vn m nhng th tc kim ton p dng trc a ra kt lun tho ng (Tham chiu: on A6).
7. Kim ton vin phi thc hin cc th tc theo quy nh ti on 6 m bo rng cc th tc ny bao qut c ton b, hoc gn nh ton b, giai on t ngy kt thc
k k ton n ngy k bo co kim ton. Kim ton vin phi lu n vic nh gi ri ro xc nh ni dung, phm vi ca cc th tc kim ton , v phi bao gm
nhng cng vic sau (Tham chiu: on A7-A8):
(a) Tm hiu v cc th tc m Ban Gim c thit lp nhm bo m xc nh c mi s kin xy ra sau ngy kt thc k k ton.
(b) Phng vn Ban Gim c v Ban qun tr, khi thch hp, xc nh liu c nhng s kin xy ra sau ngy kt thc k k ton c kh nng nh hng n bo co ti
chnh hay khng. (Tham chiu: on A9)
(c) c cc bin bn hp, nu c, ca ch n v, Ban Gim c v Ban qun tr sau ngy kt thc k k ton v phng vn v cc vn c tho lun trong cc cuc
hp ny nhng cha c bin bn. (Tham chiu: on A10)
(d) c bo co ti chnh gia nin k gn nht k t sau ngy kt thc k k ton ca n v, nu c.
8. Nu sau khi thc hin cc th tc theo quy nh ti on 6 v on 7, kim ton vin pht hin c nhng s kin cn iu chnh hoc thuyt minh trong bo co ti chnh th
kim ton vin phi xc nh liu mi s kin c c phn nh mt cch thch hp trn bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p dng
hay khng.
Gii trnh bng vn bn
9. Kim ton vin phi yu cu Ban Gim c v Ban qun tr, khi thch hp, cung cp gii trnh bng vn bn theo Chun mc kim ton quc t s 580
[3]
v vic iu chnh
hoc thuyt minh tt c cc s kin xy ra sau ngy kt thc k k ton m khun kh v lp v trnh by bo co ti chnh c p dng yu cu phi iu chnh hoc thuyt
minh.
Nhng s vic m kim ton vin bit c sau ngy k bo bo co kim ton nhng trc ngy cng b bo co ti chnh
10. Kim ton vin khng bt buc phi thc hin cc th tc kim ton lin quan n bo co ti chnh sau ngy k bo co kim ton. Tuy nhin, sau ngy k bo co kim ton
nhng trc ngy cng b bo co ti chnh, nu kim ton vin bit c mt s vic m nu s vic c bit n vo ngy k bo co kim ton th c th lm cho kim
ton vin phi sa i bo co kim ton th kim ton vin phi:
(a) Tho lun vn ny vi Ban Gim c v Ban qun tr, khi thch hp, ca n v c kim ton.
(b) Quyt nh xem c cn sa i bo co ti chnh hay khng v nu c,
(c) Phng vn xem Ban Gim c d nh x l vn ny trn bo co ti chnh nh th no.
11. Nu Ban Gim c n v sa i bo co ti chnh, kim ton vin phi:
(a) Thc hin cc th tc kim ton cn thit ph hp vi vic sa i.
(b) Trong trng hp on 12 khng p dng, kim ton vin phi:
(i) M rng cc th tc kim ton theo quy nh ti on 6 v 7 n ngy k bo co kim ton mi; v
(ii) Pht hnh bo co kim ton mi v bo co ti chnh sa i. Ngy k bo co kim ton mi khng c trc ngy ph duyt bo co ti chnh sa i.
12. Nu php lut v cc quy nh hoc khun kh lp v trnh by bo co ti chnh khng hn ch vic Ban Gim c sa i bo co ti chnh do nh hng ca cc s kin pht
sinh sau kt thc k k ton hoc cc s kin dn n vic sa i v nhng ngi chu trch nhim ph duyt bo co ti chnh khng b cm ph duyt bo co sa i, kim
ton vin c php gii hn nhng th tc kim ton i vi cc s kin pht sinh sau ngy kt thc k k ton nm c yu cu on 11(b)(i) trong phm vi nhng sa i
. Trong trng hp ny, kim ton vin phi:
(a) Sa i bo co kim ton b sung thng tin v ngy thc hin sa i, t th hin r nhng th tc ca kim ton vin i vi cc s kin pht sinh sau ngy kt
thc k k ton ch gii hn trong phn sa i ca bo co ti chnh, c m t trong thuyt minh bo co ti chnh c lin quan (Tham chiu: on A12); hoc
(b) Pht hnh bo co kim ton mi hoc bo co kim ton sa i trong c on Nhn mnh vn
[4]
hoc on Vn khc th hin rng nhng th tc ca kim
ton vin i vi cc s kin pht sinh sau ngy kt thc k k ton ch gii hn trong phn sa i ca bo co ti chnh nh m t trong thuyt minh bo co ti chnh c
lin quan.
13. Ti mt s nc, php lut v cc quy nh hoc khun kh v lp v trnh by bo co ti chnh c th khng yu cu Ban Gim c n v phi pht hnh bo co ti chnh
sa i, do , kim ton vin khng cn phi pht hnh bo co kim ton mi hoc bo co kim ton sa i. Tuy nhin, trong trng hp kim ton vin tin rng bo co ti
chnh cn c sa i nhng Ban Gim c n v li khng sa i, khi (Tham chiu: on A13-A14):
(a) Nu cha pht hnh bo co kim ton cho n v, kim ton vin phi sa i kin kim ton theo Chun mc kim ton quc t s 705
[5]
v sau mi cung cp bo
co kim ton; hoc
(b) Nu pht hnh bo co kim ton cho n v, kim ton vin phi thng bo cho Ban Gim c v Ban qun tr n v c kim ton, tr khi ton b thnh vin Ban
qun tr u l thnh vin Ban Gim c, n v khng cng b bo co ti chnh cho bn th ba trc khi thc hin nhng sa i cn thit. Nu bo co ti chnh cng
b sau vn cha c sa i, kim ton vin phi c nhng hnh ng thch hp nhm ngn chn vic s dng bo co kim ton (Tham chiu: on A15-A16).
Nhng s vic m kim ton vin bit c sau ngy cng b bo co ti chnh
14. Sau ngy cng b bo co ti chnh, kim ton vin khng bt buc phi thc hin bt k th tc kim ton no i vi bo co ti chnh . Tuy nhin, nu sau ngy cng b
bo co ti chnh, kim ton vin bit c s vic m nu s vic c bit n ti ngy k bo co kim ton th c th lm cho kim ton vin phi sa i kin kim
ton, kim ton vin phi:
(a) Tho lun vn ny vi Ban Gim c v Ban qun tr, khi thch hp ca n v c kim ton;
(b) Quyt nh xem c cn sa i bo co ti chnh hay khng; v nu c,
(c) Phng vn xem Ban Gim c d nh x l vn ny trn bo co ti chnh nh th no.
15. Nu Ban Gim c n v c kim ton sa i bo co ti chnh, kim ton vin phi (Tham chiu: on A17):
(a) Thc hin cc th tc kim ton cn thit ph hp vi vic sa i.
(b) Kim tra cc th tc Ban Gim c n v c kim ton thc hin m bo vic sa i ny c thng bo n tt c cc bn nhn bo co ti chnh v bo
co kim ton c cng b trc .
(c) Trong trng hp on 12 khng p dng, kim ton vin phi:
(i) M rng cc th tc kim ton theo quy nh ti on 6 v 7 n ngy k bo co kim ton mi, v ngy k bo co kim ton mi khng c trc ngy ph
duyt bo co ti chnh sa i; v
(ii) Pht hnh bo co kim ton mi v bo co ti chnh sa i.
(d) Trong trng hp p dng on 12, kim ton vin phi sa i bo co kim ton hoc pht hnh bo co kim ton mi theo quy nh ti on 12.
16. Kim ton vin phi a vo bo co kim ton sa i hoc bo co kim ton mi on lu hoc on v cc vn khc cp n phn thuyt minh bo co ti chnh
m thuyt minh gii thch r l do phi sa i bo co ti chnh cng b v bo co kim ton pht hnh trc y .
17. Nu Ban Gim c n v c kim ton khng thc hin cc th tc cn thit m bo thng bo vic sa i ny cho tt c cc bn nhn bo co ti chnh trc v
Ban Gim c khng sa i bo co ti chnh trong khi kim ton vin tin rng bo co ti chnh cn c sa i, kim ton vin phi thng bo cho Ban Gim c v Ban
qun tr n v, tr khi ton b thnh vin Ban qun tr u l thnh vin Ban Gim c
[6]
, v vic kim ton vin s tm cch ngn chn vic s dng bo co kim ton. Nu
Ban Gim c hoc Ban qun tr n v vn khng thc hin cc th tc cn thit mc d c kim ton vin thng bo th kim ton vin phi c nhng hnh ng thch
hp nhm ngn chn vic s dng bo co kim ton (Tham chiu: on A18).
***
Hng dn p dng
Phm vi chun mc (Tham chiu: on 1)
A1. Nu sau khi cng b bo co ti chnh, bo co ti chnh c kim ton c a vo mt ti liu khc, kim ton vin c th c thm trch nhim lin quan n vic phi xem
xt cc s kin pht sinh sau ngy kt thc k k ton, v d theo yu cu ca php lut v cc quy nh lin quan n vic cho bn chng khon ra cng chng ti cc nc m
n v thc hin bn chng khon. V d, kim ton vin c th phi thc hin nhng th tc kim ton b sung cho n thi im n v c kim ton cng b ti liu cho
bn chng khon chnh thc. Nhng th tc ny c th bao gm cc th tc quy nh ti on 6 v 7, c thc hin cho n ngy hoc gn n ngy cng b ti liu cho bn
chng khon chnh thc v c ti liu cho bn nh gi liu cc thng tin khc trong ti liu c nht qun vi cc thng tin ti chnh m kim ton vin kim ton hay
khng
[7]
.
Gii thch thut ng
Ngy ph duyt bo co ti chnh (Tham chiu: on 5(b))
A2. Ti mt s nc, php lut v cc quy nh ch r cc c nhn hoc t chc (v d, Ban Gim c hoc Ban qun tr) chu trch nhim a ra kt lun v vic tt c cc bo co
cu thnh nn bo co ti chnh, k c cc thuyt minh c lin quan, c lp, ng thi quy nh quy trnh ph duyt cn thit. Ti mt s nc khc, php lut v cc quy
nh khng quy nh quy trnh ph duyt v n v thc hin quy trnh lp v hon thnh bo co ti chnh theo c cu qun l v qun tr ca mnh. Ti mt s nc, bo co ti
chnh chnh thc phi c cc c ng ph duyt. Trong trng hp ny, kim ton vin khng ph thuc vo vic ph duyt chnh thc ca cc c ng kt lun rng thu
thp y bng chng kim ton thch hp a ra kin kim ton v bo co ti chnh. Theo chun mc kim ton quc t, ngy ph duyt bo co ti chnh l ngy sm
hn gia ngy m nhng ngi c thm quyn ph duyt xc nh rng tt c cc bo co cu thnh nn bo co ti chnh, k c cc thuyt minh c lin quan, c lp v
ngy m nhng ngi c thm quyn ph duyt xc nhn chu trch nhim i vi bo co ti chnh .
Ngy k bo co kim ton (Tham chiu: on 5(c))
A3. Ngy k bo co kim ton khng c sm hn ngy m kim ton vin thu thp c y bng chng kim ton thch hp lm c s a ra kin v bo co ti chnh,
k c bng chng v vic tt c cc bo co cu thnh nn bo co ti chnh, k c cc thuyt minh c lin quan, c lp v nhng ngi c thm quyn ph duyt xc
nhn chu trch nhim i vi bo co ti chnh
[8]
. Theo , ngy k bo co kim ton khng th sm hn ngy ph duyt bo co ti chnh theo quy nh ti on 5(b). Do
cc th tc hnh chnh, c th c khong cch thi gian gia ngy k bo co kim ton theo nh ngha on 5(c) v ngy bo co kim ton c pht hnh cho n v.
Ngy cng b bo co ti chnh (Tham chiu: on 5(d))
A4. Ngy cng b bo co ti chnh thng ph thuc vo mi trng php l ca n v. Trong mt s trng hp, ngy cng b bo co ti chnh c th l ngy bo co ti chnh
c np cho c quan qun l. V bo co ti chnh c kim ton phi c cng b km theo bo co kim ton nn bo co ti chnh c kim ton phi c cng b
cng ngy hoc sau ngy k bo co kim ton, ng thi phi cng ngy hoc sau ngy bo co kim ton c pht hnh cho n v.
A5. i vi n v trong lnh vc cng, ngy cng b bo co ti chnh c th l ngy m bo co ti chnh c kim ton v bo co kim ton c np cho c quan qun l hoc
cng b cho cng chng.
Cc s kin pht sinh t ngy kt thc k k ton n ngy k bo co kim ton (Tham chiu: on 6-9)
A6. Da trn nh gi ri ro ca kim ton vin, cc th tc kim ton quy nh ti on 6 c th bao gm cc th tc cn thit thu thp y bng chng kim ton thch hp,
nh vic sot xt hoc kim tra ti liu, s k ton hoc cc giao dch pht sinh gia ngy kt thc k k ton v ngy k bo co kim ton. Cc th tc kim ton quy nh ti
on 6 v 7 c b sung cho nhng th tc m kim ton vin c th thc hin v mc ch khc, tuy nhin nhng th tc ny c th cung cp bng chng v s kin pht sinh
sau ngy kt thc k k ton (v d, thu thp bng chng kim ton v s d ti khon ti ngy kha s k ton, nh cc th tc kim tra chia ct nin hay cc th tc lin
quan ti cc khon phi thu thu c tin sau ngy kt thc k k ton).
A7. on 7 quy nh nhng th tc kim ton m kim ton vin phi thc hin t c cc yu cu ca on 6. Tuy nhin, nhng th tc m kim ton vin thc hin i vi
cc s kin pht sinh sau ngy kt thc k k ton c th ph thuc vo cc thng tin sn c, v c bit l ph thuc vo cc ti liu, s k ton c lp sau ngy kt thc k
k ton. Nu n v cha ghi chp y kp thi s k ton, khng lp bo co ti chnh gia nin (cho mc ch ni b hay bn ngoi), hoc khng lp cc bin bn hp
ca Ban Gim c hay Ban qun tr th nhng th tc kim ton thch hp c th c thc hin theo hnh thc kim tra cc ti liu c, k c s ph ngn hng. on A8 a
ra v d v mt s vn m kim ton vin c th cn nhc thm trong qu trnh phng vn.
A8. Ngoi cc th tc kim ton theo quy nh ti on 7, kim ton vin c th thy cn thc hin cc th tc khc ph hp nh:
c bng d ton gn nht ca n v c kim ton, k hoch v lung tin v cc bo co qun tr c lin quan cho cc k sau ngy kt thc k k ton;
Phng vn, hoc m rng ni dung tng phng vn bng li hoc bng vn bn i vi chuyn gia t vn php lut ca n v v cc v kin tng v bi thng; hoc
Cn nhc s cn thit phi thu thp gii trnh bng vn bn v mt s s kin pht sinh sau ngy kt thc k k ton h tr cc bng chng kim ton khc v thu thp
y bng chng kim ton thch hp.
Phng vn (Tham chiu: on 7(b))
A9. Khi phng vn Ban Gim c v Ban qun tr, khi thch hp, v vic liu c s kin no pht sinh sau ngy kt thc k k ton c th nh hng n bo co ti chnh hay
khng, kim ton vin c th phng vn v tnh trng hin ti ca cc khon mc c hch ton trn c s thng tin s b hoc thng tin khng chnh thc v kim ton vin
c th phng vn c th v nhng vn sau:
Nhng cam kt, khon vay hay bo lnh mi c k kt.
Vic mua, bn ti sn pht sinh hoc d kin thc hin.
Tng vn ch s hu hoc pht hnh cc cng c n, nh pht hnh c phiu mi hoc pht hnh tri phiu, hay nhng tha thun v sp nhp hoc gii th k kt hoc
d kin k kt.
Nhng ti sn b Chnh ph trng dng hoc b tn tht do ho hon hay lt bo.
Nhng thay i lin quan n ti sn hoc n tim tng.
Nhng bt ton iu chnh bt thng thc hin hay d nh thc hin.
Nhng s kin pht sinh hoc c th s pht sinh dn n nghi vn v tnh thch hp ca cc chnh sch k ton c s dng lp bo co ti chnh, v d nhng s
kin dn n nghi ng v tnh hp l ca gi nh hot ng lin tc.
Nhng s kin pht sinh lin quan n vic o lng cc c tnh k ton hoc v lp d phng trong bo co ti chnh.
Nhng s kin pht sinh lin quan n kh nng thu hi ti sn.
c bin bn (Tham chiu: on 7(c))
A10. Trong lnh vc cng, kim ton vin c th c cc ti liu chnh thc v cc v kin tng c lin quan v phng vn v nhng vn c gii quyt trong cc v kin tng m
cha c ghi li vo ti liu chnh thc.
Nhng s vic m kim ton vin bit c sau ngy k bo bo co kim ton nhng trc ngy cng b bo co ti chnh
Trch nhim ca Ban Gim c n v c kim ton i vi kim ton vin (Tham chiu: on 10)
A11. Theo Chun mc kim ton quc t s 210
[9]
, hp ng kim ton c iu khon Ban Gim c phi thng bo cho kim ton vin v cc s vic c th nh hng n bo co
ti chnh m Ban Gim c bit c trong giai on t ngy k bo co kim ton n ngy cng b bo co ti chnh.
Ngy kp (Tham chiu: on 12(a))
A12. Trong trng hp m t on 12 (a), khi kim ton vin sa i bo co kim ton b sung thng tin v ngy thc hin sa i, ngy k bo co kim ton v bo co ti
chnh trc khi Ban Gim c sa i s khng thay i v nh vy s gip ngi s dng bo co ti chnh bit c thi im hon thnh cng vic kim ton bo co ti
chnh. Tuy nhin, bo co kim ton phi c thm c ngy sa i thng bo cho ngi s dng l cc th tc ca kim ton vin sau ngy ch gii hn trong phn sa i
ca bo co ti chnh. V d minh ha cho ngy b sung nh sau:
(ngy k bo co kim ton), ngoi tr thuyt minh Y, l (ngy hon thnh cc th tc kim ton ch gii hn trong cc sa i c m t ti thuyt minh Y).
Ban Gim c n v c kim ton khng sa i bo co ti chnh (Tham chiu: on 13)
A13. Ti mt s nc, php lut, cc quy nh hoc khun kh v lp v trnh by bo co ti chnh c th khng yu cu Ban Gim c n v phi pht hnh bo co ti chnh sa
i. Trng hp ny thng xy ra khi bo co ti chnh k tip theo sp c pht hnh, trong c thuyt minh ph hp v cc vn ny.
A14. Trong lnh vc cng, khi Ban Gim c khng sa i bo co ti chnh, hnh ng ca kim ton vin theo quy nh ti on 13 c th cng bao gm vic bo co trc tip vi
c quan qun l, hoc t chc lin quan cn bo co, v nh hng ca cc s kin pht sinh sau ngy kt thc k k ton i vi bo co ti chnh v bo co kim ton.
Hnh ng thch hp ca kim ton vin nhm ngn chn vic s dng bo co kim ton (Tham chiu: on 13(b))
A15. Kim ton vin c th cn phi thc hin cc ngha v php l b sung ngay c khi kim ton vin thng bo cho Ban Gim c v vic khng cng b bo co ti chnh
v Ban Gim c ng vi yu cu ny.
A16. Mc d kim ton vin thng bo v vic khng cng b bo co ti chnh cho bn th 3 nhng Ban Gim c n v c kim ton vn cng b bo co ti chnh th
kim ton vin phi cn c vo quyn v ngha v php l ca mnh c hnh ng ngn chn vic s dng bo co kim ton v bo co ti chnh. Theo , kim ton vin c
th cn nhc vic tham kho kin chuyn gia t vn php lut.
Nhng s vic m kim ton vin bit c sau ngy cng b bo co ti chnh
Ban Gim c n v c kim ton khng sa i bo co ti chnh (Tham chiu: on 15)
A17. Ti mt s nc, php lut v cc quy nh c th cm cc n v trong lnh vc cng sa i bo co ti chnh. Trong trng hp ny, hnh ng hp l ca kim ton vin c
th l bo co vi c quan qun l ph hp.
Hnh ng thch hp ca kim ton vin nhm ngn chn vic s dng bo co kim ton (Tham chiu: on 17)
A18. Mc d kim ton vin thng bo cho Ban Gim c n v c kim ton v vic kim ton vin s c bin php ngn chn vic s dng bo co kim ton nhng nu
kim ton vin tin rng Ban Gim c hoc Ban qun tr khng thc hin c cc bin php cn thit nhm ngn chn vic s dng bo co kim ton v bo co ti chnh
m n v cng b trc y, th kim ton vin phi cn c vo quyn v ngha v php l ca mnh c hnh ng thch hp. Theo , kim ton vin c th cn nhc vic
tham kho kin chuyn gia t vn php lut.
[1]
V d, IAS 10 Cc s kin pht sinh sau ngy kt thc k k ton nm quy nh v hng dn cch x l trong bo co ti chnh i vi nhng s kin nh hng tch cc hoc tiu cc, pht sinh
k t ngy kt thc k k ton nm (trong cc chun mc kim ton gi l ngy kt thc k k ton) n ngy bo co ti chnh c ph duyt pht hnh).
[2]
ISA 700, Hnh thnh kin kim ton v bo co kim ton v bo co ti chnh, on A38.
[3]
[4]
Xem ISA 706, on Nhn mnh vn v on Vn khc trong Bo co ca kim ton vin c lp
[5]
[6]
ISA 260, Trao i vi Ban qun tr n v c kim ton, on 13.
[7]
Xem ISA 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo quy nh ca cc chun mc kim ton quc t, on 2.
[8]
ISA 700, on 41. Trong mt s trng hp, php lut v cc quy nh cng xc nh thi im m cuc kim ton phi c hon thnh trong quy trnh lp v trnh by bo co ti chnh.
[9]
ISA 210, Hp ng kim ton, on A23.
HOT NG LIN TC
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Gi nh hot ng lin tc............................................................................................ 2
Trch nhim trong vic nh gi kh nng hot ng lin tc ca n v 3-7
Ngy hiu lc............................................................................................................... 8
Mc tiu ................................................................................................................... 9
Yu cu......................................................................................................................
Xem xt cc nh gi ca Ban Gim c....................................................................... 12-14
Giai on sau khi Ban Gim c nh gi...................................................................... 15
Th tc kim ton b sung khi cc s kin hoc iu kin c pht hin.................................... 16
Kt lun kim ton v bo co kim ton....................................................................... 17
Vic s dng gi nh hot ng lin tc l ph hp nhng c yu t khng chc
chn trng yu.............................................................................................................. 18-20
Vic s dng gi nh hot ng lin tc l khng ph hp.............................................. 21
Ban Gim c khng thc hin hoc khng m rng nh gi ........................................ 22
S chm tr ng k trong vic ph duyt bo co ti chnh............................................ 24
Hng dn p dng
Gi nh hot ng lin tc............................................................................................ A1
Xem xt cc nh gi ca Ban Gim c....................................................................... A7-A12
Giai on sau khi Ban Gim c nh gi...................................................................... A13-A14
Th tc kim ton b sung khi cc s kin hoc iu kin c pht hin........................ A15-A18
Kt lun kim ton v bo co kim ton....................................................................... A19
Vic s dng gi nh hot ng lin tc l ph hp nhng c yu t khng chc
chn trng yu.............................................................................................................. A20-A24
Vic s dng gi nh hot ng lin tc l khng ph hp.............................................. A25-A26
Ban Gim c khng thc hin hoc khng m rng nh gi ........................................ A27
Chun mc kim ton quc t (ISA) s 570, Hot ng lin tc cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v
thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong qu trnh kim ton bo co ti chnh lin quan n gi nh hot ng lin tc m Ban
Gim c n v c kim ton s dng lp v trnh by bo co ti chnh.
Gi nh hot ng lin tc
2. Theo gi nh hot ng lin tc, mt n v c xem l vn tip tc hot ng trong tng lai c th d on c. Bo co ti chnh cho mc ch chung c lp trn c s
hot ng lin tc, tr khi Ban Gim c c nh hoc do nguyn nhn khc buc phi ngng hot ng hoc gii th n v. Bo co ti chnh c mc ch c bit c th
c lp theo khun kh hoc khng theo khun kh v lp v trnh by bo co ti chnh c quy nh v c s hot ng lin tc (v d, c s hot ng lin tc c th khng
ph hp vi bo co ti chnh c lp cho mc ch thu mt s nc). Khi s dng gi nh hot ng lin tc l ph hp, ti sn v n phi tr c ghi nhn da trn c s
l n v c th thc hin gi tr ti sn v thanh ton cc khon n phi tr ca mnh trong iu kin kinh doanh bnh thng (Tham chiu: on A1).
Trch nhim trong vic nh gi kh nng hot ng lin tc ca n v
3. Mt s khun kh v lp v trnh by bo co ti chnh quy nh r v vic Ban Gim c phi thc hin nh gi c th v kh nng hot ng lin tc ca n v v cc chun
mc lin quan cn xem xt v cc thng tin thuyt minh phi trnh by lin quan n hot ng lin tc. V d, Chun mc k ton quc t IAS 1 yu cu Ban Gim c phi
nh gi kh nng hot ng lin tc ca n v
[1]
. Php lut v cc quy nh cng c th a ra cc yu cu c th v trch nhim ca Ban Gim c trong vic nh gi kh
nng hot ng lin tc ca n v v cc thuyt minh bo co ti chnh c lin quan.
4. Mt s khun kh v lp v trnh by bo co ti chnh khc c th khng quy nh r v vic Ban Gim c phi thc hin nh gi c th v kh nng hot ng lin tc ca
n v. Tuy nhin, do gi nh hot ng lin tc l mt nguyn tc c bn trong vic lp v trnh by bo co ti chnh nh quy nh ti on 2, vic lp v trnh by bo co
ti chnh yu cu Ban Gim c phi nh gi kh nng hot ng lin tc ca n v ngay c khi khun kh v lp v trnh by bo co ti chnh khng quy nh r v vic ny.
5. nh gi ca Ban Gim c n v c kim ton v kh nng hot ng lin tc ca n v bao gm a ra xt on ti mt thi im nht nh v cc kt qu trong tng
lai mang tnh khng chc chn c hu ca cc s kin hoc iu kin. Cc yu t lin quan n xt on bao gm:
S kin, iu kin hoc kt qu din ra ti mt thi im cng xa trong tng lai th mc khng chc chn v kt qu ca s kin hay iu kin cng tng ln ng
k. V vy, hu ht cc khun kh v lp v trnh by bo co ti chnh c quy nh v vic nh gi ca Ban Gim c u ch r giai on m Ban Gim c phi xem
xt tt c cc thng tin sn c trong giai on .
Quy m v tnh cht phc tp, c im v iu kin hot ng ca n v cng nh mc n v b nh hng bi cc yu t bn ngoi u c th nh
hng n xt on lin quan ti kt qu ca cc s kin hoc iu kin.
Bt k xt on no v tng lai u da trn cc thng tin sn c ti thi im xt on. Cc s kin pht sinh sau c th em li nhng kt qu khc
bit vi cc xt on c coi l hp l ti thi im xt on.
6. Kim ton vin c trch nhim thu thp y bng chng kim ton thch hp v tnh hp l ca gi nh hot ng lin tc m Ban Gim c n v c kim ton s
dng khi lp v trnh by bo co ti chnh v kt lun liu cn c yu t khng chc chn trng yu no lin quan ti kh nng hot ng lin tc ca n v hay khng. Kim
ton vin vn c trch nhim ny ngay c khi khun kh v lp v trnh by bo co ti chnh c s dng lp bo co khng quy nh r v vic Ban Gim c phi thc
hin nh gi c th v kh nng hot ng lin tc ca n v.
7. Tuy nhin, nh cp trong Chun mc kim ton quc t s 200
[2]
, kh nng pht hin sai st trng yu ca kim ton vin c nhng hn ch vn c m nh hng tim
tng ca cc hn ch ny l ln hn i vi cc s kin hoc iu kin trong tng lai c th dn n kh nng n v khng th hot ng lin tc. Kim ton vin khng th d
on c cc s kin hoc iu kin tng lai ny. Do , khi bo co kim ton khng cp n tnh khng chc chn v kh nng hot ng lin tc ca n v c kim
ton, iu khng c ngha l kh nng hot ng lin tc ca n v c kim ton c m bo.
Ngy hiu lc
Mc tiu
(a) Thu thp y bng chng kim ton thch hp v tnh hp l ca gi nh hot ng lin tc m Ban Gim c n v c kim ton s dng khi lp
v trnh by bo co ti chnh;
(b) Da trn cc bng chng kim ton thu thp c, kt lun v vic liu c cn yu t khng chc chn trng yu no lin quan ti cc s kin hoc iu
kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v c kim ton hay khng; v
(c) Xc nh nh hng n bo co kim ton.
Yu cu
10. Khi thc hin th tc nh gi ri ro theo quy nh ti Chun mc kim ton quc t s 315
[3]
, kim ton vin phi xem xt liu cn c cc s kin hoc iu kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v c kim ton hay khng. ng thi, kim ton vin phi xc nh xem Ban
Gim c n v c kim ton nh gi s b v kh nng hot ng lin tc ca n v hay cha, v (Tham chiu: on A2-A5):
(a) Nu Ban Gim c nh gi, kim ton vin phi tho lun vi Ban Gim c v nh gi v xc nh xem Ban Gim c c nhn thy cc s kin
hoc iu kin, xt ring l hay kt hp li, c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v hay khng, v nu c phi xem xt k
hoch ca Ban Gim c i vi vn ny; hoc
(b) Nu Ban Gim c cha nh gi, kim ton vin phi tho lun vi Ban Gim c v c s ca d nh s dng gi nh hot ng lin tc v phng vn
Ban Gim c liu c cc s kin hoc iu kin, xt ring l hay kt hp li, c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v hay
khng.
11. Trong qu trnh kim ton, kim ton vin phi lun cnh gic vi nhng bng chng kim ton v cc s kin hoc iu kin c th dn n nghi ng ng k v
kh nng hot ng lin tc ca n v c kim ton (Tham chiu: on A6).
Xem xt cc nh gi ca Ban Gim c
12. Kim ton vin phi xem xt cc nh gi ca Ban Gim c n v c kim ton v kh nng hot ng lin tc ca n v (Tham chiu: on A7-A9; A11-
A12).
13. Khi xem xt cc nh gi ca Ban Gim c n v c kim ton v kh nng hot ng lin tc ca n v, kim ton vin phi xem xt trong cng giai on
m Ban Gim c n v s dng nh gi theo yu cu ca khun kh v lp v trnh by bo co ti chnh c p dng, hoc theo php lut v cc quy
nh - nu php lut v cc quy nh yu cu mt giai on di hn. Nu nh gi ca Ban Gim c v kh nng hot ng lin tc ca n v c thc hin cho
giai on t hn 12 thng k t ngy kt thc k k ton nh quy nh ti Chun mc kim ton quc t s 560
[4]
, kim ton vin phi yu cu Ban Gim c ko di giai on nh gi ti t nht l 12 thng k t ngy kt thc k k ton (Tham chiu: on A10-A12).
14. Khi xem xt cc nh gi ca Ban Gim c n v c kim ton, kim ton vin phi xem xt liu cc nh gi ca Ban Gim c c bao gm tt c cc
thng tin lin quan m kim ton vin bit c t kt qu ca cuc kim ton hay khng.
Giai on sau khi Ban Gim c nh gi
15. Kim ton vin phi phng vn Ban Gim c v cc hiu bit ca Ban Gim c v cc s kin hoc iu kin pht sinh sau giai on c Ban Gim c
nh gi m cc s kin hoc iu kin ny c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v c kim ton (Tham chiu: on A13-
A14).
Th tc kim ton b sung khi cc s kin hoc iu kin c pht hin
16. Khi nhn thy cc s kin hoc iu kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v c kim ton, kim ton vin phi thc
hin cc th tc kim ton b sung thu thp y bng chng kim ton thch hp nhm xc nh xem c hay khng c yu t khng chc chn trng yu, k c
vic xem xt cc yu t gim nh. Cc th tc ny phi bao gm (Tham chiu: on A15):
(a) Nu Ban Gim c cha thc hin nh gi v kh nng hot ng lin tc ca n v, kim ton vin phi yu cu Ban Gim c thc hin nh gi.
(b) Xem xt cc k hoch hnh ng trong tng lai ca Ban Gim c c lin quan n nh gi ca Ban Gim c v kh nng hot ng lin tc ca n v,
nh gi kh nng ci thin tnh hnh cng nh tnh kh thi ca nhng k hoch ny (Tham chiu: on A16).
(c) Nu n v c kim ton lp k hoch dng tin v vic phn tch k hoch ny l yu t quan trng trong vic xem xt kt qu tng lai ca cc s
kin hoc iu kin, khi nh gi cc k hoch hnh ng trong tng lai ca Ban Gim c (Tham chiu: on A17-A18):
(i) nh gi tin cy ca d liu c bn c to ra lp k hoch dng tin; v
(ii) Xc nh liu c bng chng cng c cho cc gi nh dng lp k hoch dng tin.
(d) Xem xt liu cn c thng tin hay s kin b sung no k t sau ngy Ban Gim c a ra nh gi hay khng.
(e) Yu cu Ban Gim c v Ban qun tr, khi thch hp, gii trnh bng vn bn v cc k hoch hnh ng trong tng lai ca h v tnh kh thi ca cc k
hoch .
Kt lun kim ton v bo co kim ton
17. Da vo nhng bng chng kim ton thu thp c, kim ton vin phi s dng xt on ca mnh kt lun liu c yu t khng chc chn trng yu lin
quan n cc s kin hoc iu kin, xt ring l hay kt hp li, c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v hay khng. Yu t
khng chc chn trng yu tn ti khi kh nng xy ra cng nh nh hng tim tng ca yu t ln ti mc m kim ton vin xt thy cn phi trnh by r
rng v bn cht cng nh nh hng ca yu t m bo (Tham chiu: on A19):
(a) Bo co ti chnh c trnh by hp l, theo khun kh v trnh by hp l; hoc
(b) Bo co ti chnh khng b sai lch, theo khun kh v tun th.
Vic s dng gi nh hot ng lin tc l ph hp nhng c yu t khng
chc chn trng yu
18. Trng hp kim ton vin kt lun rng vic s dng gi nh hot ng lin tc l ph hp nhng c yu t khng chc chn trng yu, kim ton vin phi xc
nh xem bo co ti chnh c m bo cc yu cu sau hay khng:
(a) Trnh by y cc s kin hoc iu kin ch yu c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v c kim ton v k hoch
ca Ban Gim c i vi cc s kin hoc iu kin ny; v
(b) Trnh by r rng c yu t khng chc chn trng yu lin quan n s kin hoc iu kin c th dn n nghi ng ng k v kh nng hot ng lin
tc ca n v c kim ton v do , n v c th s khng thc hin c gi tr ti sn v thanh ton cc khon n phi tr ca mnh trong iu kin
kinh doanh bnh thng (Tham chiu: on A20).
19. Nu bo co ti chnh ca n v trnh by y cc ni dung, kim ton vin phi a ra bo co kim ton vi kin chp nhn ton phn c on Nhn
mnh vn nhm:
(a) Nu bt s tn ti ca yu t khng chc chn trng yu lin quan n s kin hoc iu kin c th dn n nghi ng ng k v kh nng hot ng lin
tc ca n v c kim ton; v
(b) Lu ngi c ti thuyt minh trong bo co ti chnh v cc vn c quy nh ti on 18 (xem Chun mc kim ton quc t s 706
[5]
. Tham chiu: on A21-A22).
20. Nu bo co ti chnh ca n v khng trnh by y cc ni dung, kim ton vin phi a ra kin ngoi tr hoc kin tri ngc ty theo tng trng
hp theo Chun mc kim ton quc t s 705
[6]
. Kim ton vin phi nu r trong bo co kim ton v s tn ti ca yu t khng chc chn trng yu c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v c kim ton (Tham chiu: on A23-A24).
Vic s dng gi nh hot ng lin tc l khng ph hp
21. Nu bo co ti chnh c lp trn c s hot ng lin tc nhng theo xt on ca kim ton vin, vic Ban Gim c n v c kim ton s dng gi nh
ny l khng ph hp th kim ton vin phi a ra kin kim ton tri ngc (Tham chiu: on A25-A26).
Ban Gim c khng thc hin hoc khng m rng nh gi
22. Nu Ban Gim c khng thc hin hoc khng m rng nh gi theo yu cu ca kim ton vin th kim ton vin phi cn nhc nh hng ca vn ny
i vi bo co kim ton (Tham chiu: on A27).
Trao i vi Ban qun tr
23. Tr khi ton b thnh vin Ban qun tr u l thnh vin Ban Gim c n v c kim ton
[7]
, kim ton vin phi trao i vi Ban qun tr v cc s kin hoc iu kin xc nh l c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v c kim ton. Vic trao i vi Ban qun tr phi bao
gm cc ni dung sau:
(a) Liu cc s kin hoc iu kin c to ra yu t khng chc chn trng yu hay khng;
(b) Liu vic s dng gi nh hot ng lin tc c ph hp trong vic lp v trnh by bo co ti chnh hay khng; v
(c) Tnh y ca cc thuyt minh c lin quan trong bo co ti chnh.
S chm tr ng k trong vic ph duyt bo co ti chnh
24. Khi Ban Gim c hoc Ban qun tr n v c s chm tr ng k trong vic ph duyt bo co ti chnh sau ngy kt thc k k ton, kim ton vin phi tm
hiu l do ca s chm tr . Nu kim ton vin tin rng s chm tr c th do tc ng ca cc s kin hoc iu kin lin quan n vic nh gi kh nng
hot ng lin tc ca n v th kim ton vin phi thc hin cc th tc kim ton b sung cn thit nh quy nh ti on 16, cng nh xem xt nh hng
n kt lun ca kim ton vin v s tn ti ca yu t khng chc chn trng yu nh quy nh ti on 17.
***
Hng dn p dng
Gi nh hot ng lin tc (Tham chiu: on 2)
A1. Vic Ban Gim c s dng gi nh hot ng lin tc cng c th ph hp vi cc n v trong lnh vc cng. V d, Chun mc k ton cng quc t s 1 (IPSAS1) cp
n kh nng hot ng lin tc ca cc n v trong lnh vc cng
[8]
. Ri ro v kh nng hot ng lin tc c th pht sinh, nhng khng gii hn nhng trng hp n v cng hot ng trn c s li nhun, khi cc khon ti tr ca Chnh ph c th b ct gim hoc b thu hi, hoc trong trng hp t nhn ha. Cc s kin hoc iu kin c th
dn n nghi ng ng k v kh nng hot ng lin tc ca n v trong lnh vc cng c th bao gm trng hp n v thiu ngun ti tr tip tc hot ng hoc khi c
chnh sch nh hng n cc dch v m n v cung cp.
Th tc nh gi ri ro v cc hot ng c lin quan
S kin hoc iu kin c th dn n nghi ng ng k v gi nh hot ng lin
tc (Tham chiu: on 10)
A2. Di y l v d v cc s kin hoc iu kin, xt ring l hay kt hp li, c th dn n nghi ng ng k v gi nh hot ng lin tc ca n v. Danh sch ny khng bao
gm tt c cc s kin c th c trn thc t v s tn ti ca mt hoc mt s s kin trong danh sch ny cng c th khng phi l du hiu ca yu t khng chc chn trng
yu.
V ti chnh
n v lm vo tnh trng n phi tr ln hn ti sn hoc n phi tr ngn hn ln hn ti sn lu ng.
n v c cc khon n di hn sp n hn tr m khng c kh nng c gin n hoc khng c kh nng thanh ton, hoc n v ph thuc qu nhiu
vo cc khon vay ngn hn ti tr cc ti sn di hn.
Du hiu v vic cc ch n ngng hoc thu hi cc h tr ti chnh.
Lu chuyn tin t hot ng kinh doanh b m th hin trn bo co ti chnh hay d bo trong tng lai.
n v c cc ch s ti chnh xu di mc bnh thng.
L hot ng kinh doanh ln hoc c s suy gim ln v gi tr ca cc ti sn c dng to ra cc lung tin.
N tn ng hoc ngng thanh ton c tc.
Khng c kh nng thanh ton n khi n hn.
Khng c kh nng tun th cc iu khon ca hp ng tn dng.
Chuyn i t cc giao dch mua chu sang mua thanh ton ngay vi cc nh cung cp.
Khng c kh nng tm kim cc ngun ti tr cho vic pht trin cc sn phm mi thit yu hoc cc d n u t thit yu.
V hot ng
Ban Gim c c nh ngng hot ng hoc gii th n v.
Thiu thnh phn lnh o ch cht m khng c thay th.
Mt mt th trng ln, mt khch hng quan trng, mt quyn kinh doanh theo hnh thc cp php, nhng quyn thng mi hoc mt nh cung cp quan
trng.
Gp cc kh khn v nhn cng.
Thiu ht vt t u vo ch yu.
Xut hin i th cnh tranh mi thnh cng hn.
Cc du hiu khc
Khng tun th cc quy nh v vn cng nh cc quy nh khc ca php lut.
n v ang b kin v cc v kin ny cha c x l m nu n v thua kin c th dn n cc khon bi thng khng c kh nng chi tr.
Thay i v php lut v cc quy nh hoc chnh sch ca Nh nc lm nh hng bt li ti n v.
Xy ra cc ri ro, tn tht m khng c bo him hoc bo him vi gi tr thp.
nh hng ca cc s kin hoc iu kin ny c th c gim nh bi cc yu t khc. V d, nh hng ca vic n v khng c kh nng thanh ton cc
khon n phi tr thng thng khi n hn c th c gim nh bng vic Ban Gim c c k hoch duy tr lung tin y nh vic p dng cc phng
php khc nh thanh l ti sn c nh, iu chnh li lch thanh ton n, hoc tm kim thm cc ngun vn mi. Tng t, nh hng vic mt mt nh cung cp
quan trng c th c gim nh bng vic thay th mt ngun cung cp ph hp khc.
A3. Cc th tc nh gi ri ro theo quy nh ti on 10 gip kim ton vin xc nh liu vic s dng gi nh hot ng lin tc ca Ban Gim c c phi l vn quan trng
hay khng v nh hng ca chng n vic lp k hoch kim ton. Nhng th tc ny cng cho php kim ton vin trao i vi Ban Gim c n v kp thi hn, bao gm
trao i v cc k hoch ca Ban Gim c v gii php i vi nhng vn lin quan n hot ng lin tc c pht hin.
A4. Quy m ca mt n v c th nh hng ti kh nng chng ca n v trc cc iu kin bt li. Cc n v nh c th c kh nng phn ng nhanh nhy khai thc cc
c hi nhng li c th thiu cc ngun lc duy tr hot ng.
A5. Cc iu kin c th ca n v nh bao gm ri ro b ngn hng v cc ch n khc ngng h tr vn cng nh nguy c mt nh cung cp chnh, mt khch hng ln, mt
nhn vin ch cht hoc mt quyn kinh doanh theo hnh thc cp php, nhng quyn thng mi hoc theo cc hnh thc c tho thun theo php lut khc.
Cnh gic vi nhng bng chng kim ton v cc s kin hoc iu kin (Tham
chiu: on 11)
A6. Chun mc kim ton quc t s 315 quy nh nu trong qu trnh kim ton, kim ton vin thu thp c thm cc bng chng kim ton nh hng n vic nh gi ri ro
th kim ton vin phi xem xt li cc nh gi ri ro ca mnh v t sa i cc th tc kim ton tip theo ra
[9]
. Nu sau khi thc hin nh gi ri ro, kim ton
vin mi pht hin ra cc s kin hoc iu kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v c kim ton th ngoi vic phi tin hnh cc th
tc quy nh ti on 16, kim ton vin c th cn xem xt li nh gi v ri ro c sai st trng yu. S tn ti ca cc s kin hoc iu kin ny c th nh hng n ni
dung, lch trnh, phm vi ca cc th tc kim ton tip theo i vi cc ri ro nh gi. Chun mc kim ton quc t s 330
[10]
quy nh v hng dn v vn ny.
Xem xt cc nh gi ca Ban Gim c
Cc nh gi, phn tch h tr ca Ban Gim c v vic xem xt ca kim ton
vin (Tham chiu: on 12)
A7. nh gi ca Ban Gim c n v c kim ton v kh nng hot ng lin tc ca n v l yu t quan trng kim ton vin xem xt vic s dng gi nh hot ng
lin tc ca Ban Gim c.
A8. Kim ton vin khng c trch nhim sa i b sung vic Ban Gim c cha thc hin y cc th tc phn tch cn thit. Tuy nhin, trong mt s trng hp, kim ton
vin vn c th a ra kt lun v tnh hp l ca vic Ban Gim c s dng gi nh hot ng lin tc ngay c khi Ban Gim c khng thc hin y cc phn tch chi tit
h tr cho nh gi ca mnh. V d, nu n v c kim ton hot ng lin tc c li v c kh nng tip cn d dng vi cc ngun lc ti chnh, Ban Gim c c th
nh gi m khng cn thc hin cc phn tch cn thit. Trng hp ny, nu cc th tc kim ton khc cung cp cn c kim ton vin kt lun v tnh hp l ca
vic Ban Gim c s dng gi nh hot ng lin tc lp v trnh by bo co ti chnh th kim ton vin c th xem xt tnh thch hp ca cc nh gi ca Ban Gim c
m khng cn thc hin cc th tc xem xt chi tit khc.
A9. Trong cc trng hp khc, xem xt cc nh gi ca Ban Gim c v kh nng hot ng lin tc ca n v theo quy nh ti on 12, kim ton vin c th xem xt cc
vn nh quy trnh m Ban Gim c a ra nh gi, cc gi nh c s dng lm c s nh gi, k hoch hnh ng trong tng lai ca Ban Gim c v tnh kh
thi ca cc k hoch .
Giai on Ban Gim c nh gi (Tham chiu: on 13)
A10. Hu ht cc khun kh v lp v trnh by bo co ti chnh u yu cu vic nh gi ca Ban Gim c phi ch r giai on m Ban Gim c phi xem xt tt c cc thng
tin sn c
[11]
.
Lu khi kim ton cc n v nh (Tham chiu: on 12-13)
A11. Trong nhiu trng hp, Ban Gim c ca cc n v nh c th khng lp bn nh gi chi tit v kh nng hot ng lin tc ca n v, thay vo Ban Gim c c th
da vo kin thc chuyn su v cng vic kinh doanh v d bo trin vng trong tng lai. Tuy nhin, theo quy nh ca Chun mc ny, kim ton vin cn xem xt cc nh
gi ca Ban Gim c v kh nng hot ng lin tc ca n v. i vi cc n v nh, kim ton vin c th tho lun vi Ban Gim c n v v cc ngun ti chnh trung
v di hn ca n v, vi iu kin l lun im ca Ban Gim c c chng thc y bi cc bng chng bng vn bn v nht qun vi hiu bit ca kim ton vin v
n v. Do , thc hin quy nh ti on 13 v vic kim ton vin phi yu cu Ban Gim c m rng cc nh gi, kim ton vin c th tho lun, phng vn v kim
tra cc ti liu h tr, v d xc minh hoc xem xt tnh kh thi ca cc n t hng nhn cung cp hng trong tng lai.
A12. i vi cc n v nh, s h tr lin tc ca ch s hu kim Gim c n v thng c vai tr quan trng i vi kh nng hot ng lin tc ca n v. Khi mt n v nh
c ngun ti tr vn ch yu t mt khon vay ca ch s hu kim Gim c, iu quan trng l ngun ti tr ny s khng b rt ra. V d, vic mt n v nh c thng
xuyn gp phi cc kh khn v ti chnh hay khng c th ph thuc vo vic ch s hu kim Gim c chp nhn cho n v vay vn vi th t u tin hon tr sau cc
khon vay ngn hng v cc khon n khc, hay ch s hu kim Gim c s dng ti sn c nhn bo lnh cho cc khon vay ca n v. Trong nhng trng hp nh vy,
kim ton vin c th thu thp cc bng chng thch hp bng cc ti liu v vic cho vay hoc bo lnh ca ch s hu kim Gim c. Khi mt n v nhn c cc h tr b
sung t ch s hu kim Gim c, kim ton vin c th cn xem xt kh nng thc hin cc ngha v trong cam kt h tr ca ch s hu kim Gim c. Bn cnh , kim
ton vin c th yu cu xc nhn bng vn bn v cc iu kin v iu khon i km vi s h tr v v ch hoc cch hiu ca ch s hu kim Gim c.
Giai on sau khi Ban Gim c nh gi (Tham chiu: on 15)
A13. Theo quy nh ti on 11, kim ton vin phi lun cnh gic vi kh nng c th c cc s kin hoc iu kin bit, s xy ra sau giai on Ban Gim c nh gi m cc
s kin hoc iu kin ny c th dn n nghi ng v tnh hp l ca gi nh hot ng lin tc m Ban Gim c s dng khi lp v trnh by bo co ti chnh. Khi mt s
kin hoc iu kin xy ra thi im cng xa trong tng lai th mc khng chc chn lin quan ti kt qu ca s kin hoc iu kin cng ln, v vy, khi xem xt cc
s kin hoc iu kin xy ra trong tng lai xa, kim ton vin phi xem xt cc du hiu v kh nng hot ng lin tc trc khi cn nhc thc hin cc hnh ng tip theo.
Nu pht hin c cc s kin hoc iu kin nh vy, kim ton vin c th cn yu cu Ban Gim c xem xt nh hng tim tng ca s kin hoc iu kin n nh
gi ca Ban Gim c v kh nng hot ng lin tc ca n v. Trong nhng nhng trng hp nh vy kim ton vin phi p dng cc th tc quy nh ti on 16.
A14. Ngoi vic phng vn Ban Gim c n v c kim ton, kim ton vin khng c trch nhim phi thc hin thm cc th tc kim ton khc xc nh cc s kin hoc
iu kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v m cc s kin hoc iu kin din ra sau giai on nh gi ca Ban Gim c m nh
quy nh ti on 13, giai on ny t nht phi l 12 thng k t ngy kt thc k k ton.
Th tc kim ton b sung khi cc s kin hoc iu kin c pht hin
(Tham chiu: on 16)
A15. thc hin quy nh ti on 16, cc th tc kim ton thch hp c th bao gm:
Phn tch v tho lun vi Ban Gim c n v c kim ton v dng tin, li nhun v cc d bo lin quan khc.
Phn tch v tho lun bo co ti chnh gia nin gn nht ca n v.
Xem xt iu khon ca cc giy nhn n v cc hp ng vay n v xc nh liu c cc du hiu vi phm.
Xem xt bin bn hp c ng, hp Ban qun tr v cc y ban c lin quan khc tm hiu v cc kh khn ti chnh.
Phng vn chuyn gia t vn php lut ca n v v cc tranh chp, kin tng v s hp l ca cc nh gi ca Ban Gim c v cc tranh chp, kin tng
ny v c lng mc nh hng v mt ti chnh.
Xc nhn s tn ti, tnh hp php v tnh bt buc thi hnh ca cc tha thun cung cp hoc duy tr cc h tr ti chnh vi bn th ba v cc bn lin
quan v nh gi kh nng ti chnh ca nhng bn ny trong vic cung cp thm cc qu b sung.
Xem xt k hoch ca n v trong vic gii quyt cc n hng cha hon thnh cho khch hng.
Tin hnh cc th tc kim ton i vi nhng s kin pht sinh sau ngy kt thc k k ton xc nh nhng s kin c th lm suy gim hoc gy nh
hng ti kh nng hot ng lin tc ca n v.
Xc nhn s tn ti, cc iu khon v tnh hp l ca cc cng c vay n.
Thu thp v sot xt bo co v cc hot ng php l.
Xc nh xem n v c k hoch thanh l ti sn hay khng.
Xem xt k hoch hnh ng trong tng lai ca Ban Gim c (Tham chiu: on
16(b))
A16. xem xt k hoch hnh ng trong tng lai ca Ban Gim c n v c kim ton, kim ton vin c th phng vn Ban Gim c v cc k hoch hnh ng trong
tng lai, v d k hoch thanh l ti sn, vay tin hay ti c cu cc khon n, ct gim hoc tm hon cc khon chi ph hay tng vn.
Giai on c Ban Gim c nh gi (Tham chiu: on 16(c))
A17. Ngoi cc th tc quy nh ti on 16(c), kim ton vin c th so snh:
Thng tin d bo ti chnh vi kt qu thc t t c ca cc giai on lin trc; v
Thng tin d bo ti chnh cho giai on hin ti vi kt qu t c tnh ti thi im hin ti.
A18. Khi gi nh ca Ban Gim c bao gm s h tr lin tc ca cc bn th ba, bt k c thc hin di hnh thc cho vay, cam kt duy tr hoc cung cp b sung ngun vn,
hay bo lnh, v nhng h tr c vai tr quan trng i vi kh nng hot ng lin tc ca n v, kim ton vin c th cn cn nhc vic yu cu cc bn th ba xc
nhn bng vn bn (trong nu r cc iu kin v iu khon) v cng c th cn thu thp bng chng v kh nng ca bn th ba i vi vic cung cp cc h tr .
Kt lun kim ton v bo co kim ton (Tham chiu: on 17)
A19. Thut ng yu t khng chc chn trng yu c s dng trong Chun mc k ton quc t s 21 cp v nhng yu t khng chc chn lin quan ti cc s kin hoc
iu kin c th dn n nghi ng ng k v kh nng hot ng lin tc ca n v, m cc yu t phi c thuyt minh trong bo co ti chnh. Trong mt s khun kh
v lp v trnh by bo co ti chnh khc, c th s dng thut ng yu t khng chc chn ng k cho cc trng hp tng t.
Vic s dng gi nh hot ng lin tc l ph hp nhng c yu t khng
chc chn trng yu
Yu t khng chc chn trng yu c trnh by y (Tham chiu: on
18)
A20. Khi xc nh tnh y ca vic trnh by thng tin trong bo co ti chnh, kim ton vin c th cn xc nh xem cc thng tin c trnh by r rng thu ht s ch
ca ngi c n kh nng n v khng th thc hin c gi tr ti sn v thanh ton cc khon n phi tr ca mnh trong iu kin kinh doanh bnh thng hay cha.
Bo co kim ton khi cc yu t khng chc chn trng yu c trnh by y
(Tham chiu: on 19)
A21. Di y l minh ha mt on Nhn mnh vn trong bo co kim ton khi kim ton vin hi lng v tnh y ca thuyt minh bo co ti chnh:
Nhn mnh vn
Khng ph nhn kin chp nhn ton phn nu trn, chng ti mun lu ngi c n Thuyt minh X trong bo co ti chnh v khon l thun ZZZ ca cng ty
trong nm ti chnh kt thc ngy 31 thng 12 nm 20X1 v ti ngy , cc khon n ngn hn ca cng ty vt qu tng ti sn ca cng ty l YYY. Nhng iu
kin ny, cng nhng vn khc c nu trong Thuyt minh X, cho thy s tn ti ca yu t khng chc chn trng yu c th dn n nghi ng ng k v kh
nng hot ng lin tc ca cng ty.
A22. Khi c nhiu yu t khng chc chn trng yu c tnh cht quan trng i vi tng th bo co ti chnh, trong rt t trng hp, kim ton vin c th cn nhc vic t chi a
ra kin thay v thm on Nhn mnh vn vo bo co kim ton. Chun mc kim ton quc t s 705 hng dn v vn ny.
Bo co kim ton khi cc yu t khng chc chn trng yu khng c trnh by
y (Tham chiu: on 20)
A23. Di y l minh ha mt on trong bo co kim ton dng kin ngoi tr:
C s ca kin ngoi tr
Cc tha thun ti chnh ca cng ty ht hn v s d cn li s phi thanh ton vo ngy 19 thng 3 nm 20X1. Cng ty khng th ti m phn hoc t c
cc tha thun ti chnh thay th. Thc t ny cho thy vic tn ti yu t khng chc chn trng yu c th dn n nghi ng ng k v kh nng hot ng lin tc
ca cng ty, do cng ty c th khng thc hin c gi tr ti sn v thanh ton cc khon n phi tr trong iu kin hot ng bnh thng. Bo co ti chnh (v
cc thuyt minh km theo) khng trnh by y vn ny.
kin ngoi tr
Theo kin ca chng ti, ngoi tr vic khng trnh by y cc thng tin nu ti on C s ca kin ngoi tr, bo co ti chnh trnh by hp l, trn cc
kha cnh trng yu v tnh hnh ti chnh ca cng ty ti ngy 31 thng 12 nm 20X0 cng nh kt qu hot ng kinh doanh v cc lung lu chuyn tin t trong
nm ti chnh kt thc cng ngy, ph hp vi...
A24. Di y l minh ha mt on trong bo co kim ton dng kin tri ngc:
C s ca kin tri ngc
Cc tha thun ti chnh ca cng ty ht hn v s d cn li s phi thanh ton vo ngy 31 thng 12 nm 20X0. Cng ty khng th ti m phn hoc t c
tho thun ti chnh thay th v ang xem xt vic cng b ph sn. Nhng s kin ny cho thy c yu t khng chc chn trng yu c th dn n nghi ng ng k
v kh nng hot ng lin tc ca cng ty v do cng ty c th khng c kh nng thc hin gi tr ti sn hoc thanh ton cc khon n phi tr trong k hot
ng bnh thng. Bo co ti chnh v cc thuyt minh km theo khng trnh by vn ny.
kin tri ngc
Theo kin ca chng ti, do vic khng trnh by cc thng tin nu ti on C s ca kin tri ngc, bo co ti chnh khng trnh by hp l (hoc phn nh
trung thc v hp l) tnh hnh ti chnh ca cng ty ti ngy 31 thng 12 nm 20X0, cng nh kt qu hot ng kinh doanh v lung lu chuyn tin t trong nm ti
chnh kt thc cng ngy, khng ph hp vi...
Vic s dng gi nh hot ng lin tc l khng ph hp (Tham chiu: on
21)
A25. Nu bo co ti chnh c lp trn c s hot ng lin tc nhng theo xt on ca kim ton vin, vic Ban Gim c n v s dng gi nh hot ng lin tc l khng
ph hp th kim ton vin phi a ra kin kim ton tri ngc theo quy nh ti on 21, cho d bo co ti chnh ca n v c hay khng c thuyt minh v tnh khng
ph hp ca gi nh hot ng lin tc m Ban Gim c s dng.
A26. Nu Ban Gim c n v buc phi hoc la chn lp bo co ti chnh khi vic s dng gi nh hot ng lin tc l khng ph hp th bo co ti chnh c lp trn mt c
s thay th (v d, c s thanh l). Kim ton vin c th kim ton bo co ti chnh ny nu xt thy c s thay th l khun kh v lp v trnh by bo co ti chnh c th
chp nhn c trong trng hp . Vi iu kin l bo co ti chnh c thuyt minh cn thit, kim ton vin c th a ra kin kim ton chp nhn ton phn, tuy
nhin, vn c th cn nhc s ph hp hay cn thit trnh by thm on Nhn mnh vn trong bo co kim ton lu ngi s dng bo co v c s thay th v l do s
dng c s thay th .
Ban Gim c khng thc hin hoc khng m rng nh gi (Tham chiu:
on 22)
A27. Trong mt s trng hp, kim ton vin c th thy cn phi yu cu Ban Gim c thc hin nh gi hoc m rng nh gi. Nu Ban Gim c khng sn sng thc hin
yu cu ny, kim ton vin c th a ra kin ngoi tr hoc t chi a ra kin trong bo co kim ton, v trong trng hp ny kim ton vin c th khng thu thp c
y bng chng kim ton thch hp lin quan n vic s dng gi nh hot ng lin tc trong vic lp v trnh by bo co ti chnh, v d kim ton vin khng thu thp
c y bng chng lin quan n k hoch m Ban Gim c lp hoc bng chng lin quan n vic tn ti cc yu t gim nh khc.
[1]
IAS 1, Trnh by bo co ti chnh ti ngy 1/1/2009, on 25-26. [2]
ISA 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo quy nh ca cc chun mc kim ton quc t [3]
ISA 315, Xc nh v nh gi ri ro c sai st trng yu thng qua hiu bit v n v c kim ton v mi trng ca n v, on 5.
[4]
ISA 560, Cc s kin pht sinh sau ngy kt thc k k ton, on 5(a).
[5]
ISA 706, on Nhn mnh vn v on Vn khc trong bo co kim ton [6]
ISA 705, kin kim ton khng phi l kin chp nhn ton phn. [7]
ISA 260, Trao i Ban qun tr n v c kim ton, on 13. [8]
IPSAS 1, Trnh by bo co ti chnh ti thi im 1/1/2009, on 38-41. [9]
ISA 315, on 31. [10]
ISA 330, Bin php x l ca kim ton vin i vi ri ro nh gi. [11]
V d, IAS 21 quy nh giai on ny ti thiu phi l 12 thng k t ngy kt thc k k ton.
GII TRNH BNG VN BN
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-2
S dng gii trnh bng vn bn lm bng chng kim ton.............................................. 3-4
Ngy hiu lc............................................................................................................... 5
Mc tiu ................................................................................................................... 6
Gii thch thut ng................................................................................................... 7-8
Yu cu
Ban Gim c c yu cu gii trnh bng vn bn....................................................... 9
Gii trnh bng vn bn v trch nhim ca Ban Gim c.............................................. 10-12
Gii trnh bng vn bn khc.......................................................................................... 13
Ngy k vn bn gii trnh v giai on c gii trnh.................................................... 14
Hnh thc ca vn bn gii trnh..................................................................................... 15
Nghi ng v tin cy ca vn bn gii trnh v yu cu gii trnh bng vn
bn khng c cung cp p ng................................................................................ 16-20
Hng dn p dng
S dng gii trnh bng vn bn lm bng chng kim ton.............................................. A1
Ban Gim c c yu cu gii trnh bng vn bn....................................................... A2-A6
Gii trnh bng vn bn v trch nhim ca Ban Gim c.............................................. A7-A9
Gii trnh bng vn bn khc.......................................................................................... A10-A13
Trao i v mc gi tr.................................................................................................. A14
Ngy k vn bn gii trnh v giai on c gii trnh................................... A15-A18
Hnh thc ca vn bn gii trnh..................................................................................... A19-A21
Nghi ng v tin cy ca gii trnh bng vn bn v yu cu gii trnh bng
vn bn khng c p ng...................................................................................... A23-A27
Ph lc 1: Danh mc cc Chun mc kim ton quc t c cc quy nh v gii trnh bng vn bn
Ph lc 2: V d v th gii trnh
Chun mc kim ton quc t (ISA) s 580, Gii trnh bng vn bn cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c
lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic thu thp gii trnh bng vn bn ca Ban Gim c v Ban qun tr, khi thch hp,
trong mt cuc kim ton bo co ti chnh.
2. Ph lc 1 lit k cc Chun mc kim ton quc t khc c cc quy nh c th lin quan n gii trnh bng vn bn. Cc quy nh c th khng gii hn vic p dng
chun mc ny.
S dng gii trnh bng vn bn lm bng chng kim ton
3. Bng chng kim ton l cc thng tin c kim ton vin s dng a ra cc kt lun lm c s hnh thnh kin kim ton
[1]
. Gii trnh bng vn bn l nhng thng
tin cn thit m kim ton vin yu cu c lin quan n vic kim ton bo co ti chnh ca n v. Do , ging nh cu tr li i vi cc cu hi phng vn ca kim ton
vin, gii trnh bng vn bn cng l bng chng kim ton (Tham chiu: on A1).
4. Mc d gii trnh bng vn bn cung cp bng chng kim ton cn thit nhng c th cha cung cp y bng chng kim ton thch hp v bt k vn no c gii
trnh. Hn na, vic Ban Gim c cung cp vn bn gii trnh ng tin cy khng nh hng n ni dung v phm vi ca cc bng chng kim ton khc m kim ton
vin thu thp v vic Ban Gim c hon thnh cc trch nhim ca mnh hoc v cc c s dn liu c th.
Ngy hiu lc
Mc tiu
a) Thu thp gii trnh bng vn bn ca Ban Gim c v Ban qun tr, khi thch hp) v vic h khng nh rng mnh hon thnh trch nhim i vi vic lp v trnh by bo
co ti chnh v i vi tnh y ca thng tin cung cp cho kim ton vin;
b) H tr cho cc bng chng kim ton khc lin quan n bo co ti chnh hoc cc c s dn liu c th ca bo co ti chnh bng cch thu thp gii trnh bng vn bn nu
kim ton vin xc nh l cn thit hoc nu cc Chun mc kim ton quc t khc c yu cu; v
c) C bin php x l thch hp i vi cc bn gii trnh ca Ban Gim c v Ban qun tr, khi thch hp, hoc nu Ban Gim c hoc Ban qun tr khng cung cp cc bn
gii trnh m kim ton vin yu cu.
Gii thch thut ng
Gii trnh bng vn bn - L vn bn do Ban Gim c n v c kim ton lp v cung cp cho kim ton vin xc nhn mt s vn nht nh hoc h tr cho cc bng
chng kim ton khc. Gii trnh bng vn bn trong trng hp ny khng bao gm bo co ti chnh, cc c s dn liu ca bo co ti chnh hoc s, chng t k ton.
8. Trong chun mc kim ton ny, Ban Gim c v Ban qun tr, khi thch hp c gi chung l Ban Gim c. Ngoi ra, khi s dng khun kh v trnh by hp l, Ban
Gim c chu trch nhim i vi vic lp v trnh by hp l bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p dng, hoc lp bo co ti chnh
trung thc v hp l theo khun kh v lp v trnh by bo co ti chnh c p dng.
Yu cu
Ban Gim c c yu cu gii trnh bng vn bn
9. Kim ton vin phi yu cu Ban Gim c v cc cp qun l c trch nhim ph hp cung cp vn bn gii trnh v bo co ti chnh v hiu bit i vi cc vn c lin
quan (Tham chiu: on A2-A6).
Gii trnh bng vn bn v trch nhim ca Ban Gim c
Lp v trnh by bo co ti chnh
10. Kim ton vin phi yu cu Ban Gim c cung cp vn bn gii trnh v vic h hon thnh trch nhim i vi vic lp v trnh by bo co ti chnh theo khun kh v
lp v trnh by bo co ti chnh c p dng, k c vic trnh by hp l bo co ti chnh , khi thch hp, theo iu khon ca hp ng kim ton
[2]
(Tham chiu: on
A7-A9, A14, A22).
Thng tin c cung cp v tnh y ca cc giao dch
11. Kim ton vin phi yu cu Ban Gim c cung cp vn bn gii trnh v vic:
(a) Ban Gim c cung cp cho kim ton vin tt c cc thng tin lin quan v cc quyn tip cn theo iu khon ca hp ng kim ton
[3]
, v
(b) Tt c cc giao dch c ghi chp v phn nh trong bo co ti chnh (Tham chiu: on A7-A9, A14, A22).
M t trch nhim ca Ban Gim c trong vn bn gii trnh
12. Vn bn gii trnh phi m t trch nhim ca Ban Gim c theo quy nh ti on 10 v 11 nh cch thc m cc trch nhim ny c m t trong cc iu khon ca hp
ng kim ton.
Gii trnh bng vn bn v cc vn khc
13. Cc Chun mc kim ton quc t khc quy nh kim ton vin phi yu cu Ban Gim c gii trnh bng vn bn. Ngoi cc yu cu , nu kim ton vin xc nh cn
thu thp thm gii trnh bng vn bn nhm b sung cho cc bng chng kim ton khc lin quan n bo co ti chnh hoc mt hay nhiu c s dn liu c th ca bo co ti
chnh, th kim ton vin phi yu cu Ban Gim c cung cp gii trnh bng vn bn v cc vn khc (Tham chiu: on A10-A13, A14, A22).
Ngy k vn bn gii trnh v giai on c gii trnh
14. Ngy k vn bn gii trnh phi cng gn vi ngy k bo co kim ton v bo co ti chnh cng tt, nhng khng c sau ngy k bo co kim ton. Vn bn gii trnh
phi bao gm gii trnh v tt c cc bo co ti chnh v giai on c kim ton cp trong bo co kim ton (Tham chiu: on A15-A18).
Hnh thc ca vn bn gii trnh
15. Gii trnh bng vn bn phi c trnh by dng th gii trnh gi cho kim ton vin. Nu php lut v cc quy nh yu cu Ban Gim c lp bo co cng khai v trch
nhim ca Ban Gim c, v kim ton vin xc nh rng bo co cung cp mt s hoc tt c cc ni dung cn gii trnh theo quy nh ti on 10 hoc 11, th cc vn
lin quan trnh by trong bo co cng khai khng cn phi nu li trong th gii trnh (Tham chiu: on A19-A21).
Nghi ng v tin cy ca vn bn gii trnh v yu cu gii trnh bng vn bn khng c p ng
Nghi ng v tin cy ca vn bn gii trnh
16. Nu kim ton vin lo ngi v nng lc chuyn mn, tnh chnh trc, t cch o c, tnh cn trng ca Ban Gim c hoc lo ngi v cam kt hoc kh nng ca Ban Gim
c duy tr cc phm cht trn th kim ton vin phi xc nh nh hng ca s lo ngi n tin cy ca cc gii trnh (bng li hoc bng vn bn) v bng chng
kim ton ni chung (Tham chiu: on A24-A25).
17. Trong trng hp vn bn gii trnh khng nht qun vi bng chng kim ton khc, kim ton vin phi thc hin cc th tc kim ton c gng gii quyt vn . Nu
vn vn khng c gii quyt, kim ton vin phi xem xt li nh gi ca mnh v nng lc chuyn mn, tnh chnh trc, t cch o c hoc tnh cn trng ca Ban
Gim c, hoc v cam kt hoc kh nng ca Ban Gim duy tr cc phm cht trn trn v phi xc nh nh hng c th c n tin cy ca cc gii trnh (bng li hoc
bng vn bn) v bng chng kim ton ni chung (Tham chiu: on A23).
18. Nu kim ton vin kt lun rng vn bn gii trnh l khng ng tin cy, kim ton vin phi c cc bin php x l thch hp, bao gm xc nh nh hng c th c i vi
kin kim ton theo Chun mc kim ton quc t s 705
[4]
, c xem xt ti quy nh ti on 20 Chun mc ny.
Yu cu gii trnh bng vn bn khng c p ng
19. Nu Ban Gim c khng cung cp vn bn gii trnh hoc ni dung gii trnh khng y theo yu cu ca kim ton vin th kim ton vin phi:
(a) Trao i vn vi Ban Gim c;
(b) nh gi li tnh chnh trc ca Ban Gim c v nh hng c th c ca cc vn trn n tin cy ca cc gii trnh (bng li hoc bng vn bn) v bng chng kim
ton ni chung; v
(c) Thc hin cc bin php thch hp, bao gm xc nh nh hng c th c i vi kin kim ton theo Chun mc kim ton quc t s 705, c xem xt ti quy nh ti on
20 Chun mc ny.
Gii trnh bng vn bn v trch nhim ca Ban Gim c
20. Kim ton vin phi t chi a ra kin kim ton v bo co ti chnh theo Chun mc kim ton quc t s 705 nu:
(a) Kim ton vin kt lun rng c nghi ng v tnh chnh trc ca Ban Gim c dn n vic gii trnh bng vn bn theo quy nh ti on 10 v 11 l khng ng tin cy;
hoc
(b) Ban Gim c khng cung cp vn bn gii trnh theo quy nh ti on 10 v 11 (Tham chiu: on A26-A27).
***
Hng dn p dng
S dng gii trnh bng vn bn lm bng chng kim ton (Tham chiu: on 3)
A1. Gii trnh bng vn bn l mt ngun bng chng kim ton quan trng. Nu Ban Gim c sa i hoc khng cung cp vn bn gii trnh theo yu cu ca kim ton vin
th kim ton vin c th phi lu kh nng tn ti mt hoc nhiu vn quan trng. Hn na, trong nhiu trng hp, yu cu cung cp gii trnh bng vn bn thay cho
gii trnh bng li c th khin Ban Gim c xem xt cc vn mt cch nghim tc hn v do s nng cao cht lng ca cc gii trnh.
Ban Gim c c yu cu gii trnh bng vn bn (Tham chiu: on 9)
A2. Kim ton vin yu cu nhng ngi c trch nhim i vi vic lp v trnh by bo co ti chnh cung cp gii trnh bng vn bn. Nhng ngi ny c th khc nhau ty
thuc vo c cu qun tr ca n v c kim ton, php lut v cc quy nh c lin quan. Tuy nhin, Ban Gim c (thay v Ban qun tr) thng l bn chu trch nhim.
Do , kim ton vin c th yu cu vn bn gii trnh t Tng Gim c iu hnh v Gim c ti chnh ca n v hoc nhng ngi c chc v tng ng trong cc
n v nhng khng mang cc chc danh . Tuy nhin, trong mt s trng hp, cc bn khc nh Ban qun tr, cng chu trch nhim i vi vic lp v trnh by bo co
ti chnh.
A3. Do Ban Gim c chu trch nhim i vi vic lp v trnh by bo co ti chnh v iu hnh hot ng ca n v nn Ban Gim c c th c k vng c y hiu
bit v quy trnh lp v trnh by bo co ti chnh ca n v v cc c s dn liu ca bo co ti chnh c s dng lm c s cho gii trnh bng vn bn.
A4. Tuy nhin, trong mt s trng hp, Ban Gim c c th quyt nh thu thp thng tin t nhng ngi khc tham gia vo vic lp v trnh by bo co ti chnh v cc c s
dn liu ca bo co ti chnh, k c nhng ngi c kin thc chuyn mn v cc vn cn c gii trnh bng vn bn. Nhng ngi c th bao gm:
Chuyn gia xc nh ri ro chu trch nhim v cc o lng k ton c xc nh bng phng php nh gi da trn ri ro.
Nhn vin k thut chu trch nhim v c kin thc chuyn mn v o lng trch nhim i vi mi trng.
Lut s ca n v cung cp thng tin cn thit v d phng cc khon tin bi thng do kin tng, tranh chp.
A5. Trong mt s trng hp, Ban Gim c c th khng nh trong vn bn gii trnh rng cc gii trnh c thc hin vi s hiu bit v tin tng cao nht. Vic kim ton
vin chp nhn khng nh ca Ban Gim c c coi l hp l nu thy rng ngi thc hin gii trnh l nhng ngi c trch nhim v hiu bit thch hp v cc vn
c gii trnh.
A6. m bo Ban Gim c cung cp bn gii trnh c y thng tin, kim ton vin c th yu cu Ban Gim c khng nh trong bn gii trnh rng Ban Gim c thu
thp nhng thng tin cn thit c th lp bn gii trnh theo yu cu ca kim ton vin. Kim ton vin khng k vng rng n v phi xy dng thm quy trnh ni b
chnh thc nm ngoi nhng quy trnh c thu thp cc thng tin cn thit .
Gii trnh bng vn bn v trch nhim ca Ban Gim c (Tham chiu: on 10-11)
A7. Bng chng kim ton thu thp c trong cuc kim ton v vic Ban Gim c hon thnh cc trch nhim c quy nh ti on 10 v 11 l khng y nu khng
c c khng nh ca Ban Gim c rng Ban Gim c tin tng hon thnh cc trch nhim ca mnh. iu ny l do kim ton vin khng th ch da vo bng
chng kim ton khc xt on v vic liu Ban Gim c lp v trnh by bo co ti chnh v cung cp thng tin cho kim ton vin trn c s hiu v tha nhn v
trch nhim ca h hay cha. V d kim ton vin khng th kt lun rng Ban Gim c cung cp cho kim ton vin tt c thng tin lin quan nh tha thun trong
cc iu khon ca hp ng kim ton khi kim ton cha hi Ban Gim c v vic cc thng tin c cung cp hay cha v nhn c xc nhn rng cc thng tin
c cung cp..
A8. Gii trnh bng vn bn theo quy nh ti on 10 v 11 dn ti s hiu bit v tha nhn ca Ban Gim c v cc trch nhim ca h nh tha thun trong cc iu khon
ca hp ng kim ton thng qua vic yu cu Ban Gim c khng nh hon thnh cc trch nhim . Kim ton vin cng c th yu cu Ban Gim c khng nh li
trong bn gii trnh rng hiu v tha nhn cc trch nhim ca mnh. Vic ny ph bin mt s nc, nhng c bit thch hp khi:
Nhng ngi k hp ng kim ton thay mt cho n v c kim ton khng cn gi cc trch nhim lin quan;
Hp ng kim ton c lp trong nm trc;
C du hiu cho thy Ban Gim c hiu sai cc trch nhim ; hoc
C nhng thay i lm cho vic tr nn cn thit.
Theo quy nh ti Chun mc kim ton quc t s 210
[5]
, vic Ban Gim c khng nh li trong bn gii trnh rng h hiu v tha nhn v cc trch nhim ca mnh
khng b nh hng bi vic Ban Gim c c th khng nh rng cc gii trnh c thc hin vi s hiu bit v s tin tng cao nht (theo nh hng dn ti on A5
Chun mc ny).
A9. Cc quy nh v kim ton bo co ti chnh ca cc n v trong lnh vc cng c th rng hn ca cc n v khc. V vy, tin m da vo cuc kim ton bo co ti
chnh ca n v trong lnh vc cng c thc hin, lin quan n trch nhim ca Ban Gim c, c th yu cu thm cc ni dung phi gii trnh bng vn bn, nh gii
trnh xc nhn rng cc giao dch v s kin c thc hin theo php lut v cc quy nh hoc cc yu cu khc ca c quan c thm quyn.
Gii trnh bng vn bn khc (Tham chiu: on 13)
Gii trnh bng vn bn b sung v bo co ti chnh
A10. Ngoi gii trnh bng vn bn theo quy nh ti on 10, kim ton vin c th xem xt s cn thit phi yu cu cc gii trnh bng vn bn khc v bo co ti chnh. Cc
gii trnh ny c th b sung, nhng khng phi l mt phn ca gii trnh theo quy nh ti on 10. Cc gii trnh ny c th bao gm:
Liu vic la chn v p dng cc chnh sch k ton c thch hp hay khng; v
Liu cc vn sau c c ghi nhn, nh gi, trnh by hoc thuyt minh theo khun kh v lp v trnh by bo co ti chnh c p dng hay khng:
o Cc k hoch hoc d nh c th nh hng ti gi tr ghi s hoc phn loi ti sn v n phi tr;
o N phi tr, k c n thc t v n tim tng;
o Quyn s hu hoc quyn kim sot i vi ti sn, quyn nm gi hoc cc hn ch i vi ti sn, cc ti sn th chp; v
o Cc kha cnh ca php lut v cc quy nh v cc tha thun ca hp ng c th nh hng n bo co ti chnh, k c hnh vi khng tun th.
Gii trnh bng vn bn b sung v thng tin cung cp cho kim ton vin
A11. Ngoi gii trnh bng vn bn theo quy nh ti on 11, kim ton vin c th xem xt s cn thit phi yu cu Ban Gim c gii trnh bng vn bn rng h trao i vi
kim ton vin v tt c cc khim khuyt trong kim sot ni b m h bit.
Gii trnh bng vn bn v cc c s dn liu c th
A12. Khi thu thp bng chng hoc nh gi v cc xt on v d nh, kim ton vin cn xem xt mt trong nhng vn sau:
Tnh hnh thc hin cc nh ra ca n v trong qu kh.
L do n v la chn mt hnh ng c th.
Kh nng n v thc hin mt hnh ng c th.
S tn ti hoc thiu bt k thng tin no khc c th c thu thp trong qu trnh kim ton m cc thng tin ny c th khng nht qun vi xt on hoc d nh ca Ban
Gim c.
A13. Ngoi ra, kim ton vin c th xem xt s cn thit phi yu cu Ban Gim c cung cp gii trnh bng vn bn v cc c s dn liu c th trong bo co ti chnh, c bit
l b sung cho hiu bit m kim ton vin thu c t bng chng kim ton khc v xt on hoc d nh ca Ban Gim c c lin quan n mt c s dn liu c th
hoc tnh y ca c s dn liu . V d, nu d nh ca Ban Gim c l quan trng lm c s nh gi cc khon u t, th kim ton vin c th khng thu thp
c y bng chng kim ton thch hp nu khng c vn bn gii trnh ca Ban Gim c v cc nh ca h. Mc d cc bn gii trnh cung cp bng chng kim
ton cn thit, nhng c th cha cung cp y bng chng kim ton thch hp cho c s dn liu .
Trao i v mc gi tr (Tham chiu: on 10-11, 13)
A14. Chun mc kim ton quc t s 450 quy nh kim ton vin phi tng hp tt c cc sai st c pht hin trong qu trnh kim ton, tr nhng sai st khng ng k
[6]
.
Kim ton vin c th xc nh mc gi tr c th m cc sai st di mc ny c coi l sai st khng ng k. Tng t, kim ton vin c th xem xt vic trao i vi
Ban Gim c v mc gi tr c th cho mc ch gii trnh bng vn bn.
Ngy k vn bn gii trnh v (cc) giai on c gii trnh (Tham chiu: on 14)
A15. V gii trnh bng vn bn l bng chng kim ton cn thit nn kim ton vin khng th a ra kin kim ton v k bo co kim ton trc ngy k vn bn gii trnh.
Hn na, do kim ton vin quan tm n cc s kin xy ra trc ngy k bo co kim ton c th yu cu phi iu chnh hoc thuyt minh trong bo co ti chnh, nn
ngy k vn bn gii trnh phi cng gn vi ngy k bo co kim ton v bo co ti chnh cng tt nhng khng c sau ngy k bo co kim ton.
A16. Trong mt s trng hp, kim ton vin c th cn thu thp gii trnh bng vn bn v mt c s dn liu c th trong bo co ti chnh trong qu trnh kim ton. Khi ,
kim ton vin c th cn yu cu mt bn gii trnh cp nht.
A17. Giai on c gii trnh phi l tt c cc giai on c cp trong bo co kim ton v Ban Gim c cn phi xc nhn li rng cc bn gii trnh ca Ban Gim c
vo cc k trc vn thch hp. Kim ton vin v Ban Gim c c th thng nht v hnh thc vn bn gii trnh trong cp nht cc gii trnh lin quan n cc k
trc bng vic nu r liu c thay i no i vi cc bn gii trnh hay khng, v nu c th thay i l g.
A18. C th c trng hp Ban Gim c ng nhim khng gi chc v trong tt c cc k c cp trong bo co kim ton. H c th khng nh rng h khng c
trch nhim cung cp mt s hoc tt c cc vn bn gii trnh v h khng gi chc v hin ti ny trong cc k trc . Tuy nhin, iu ny hon ton khng lm gim bt
trch nhim ca h i vi bo co ti chnh xt trn phng din tng th. Do , quy nh v vic kim ton vin phi yu cu Ban Gim c cung cp bn gii trnh v tt
c cc giai on c lin quan vn c p dng.
Hnh thc ca vn bn gii trnh (Tham chiu: on 15)
A19. Bn gii trnh cn c bao gm trong th gii trnh gi cho kim ton vin. Tuy nhin, mt s nc, php lut hoc cc quy nh c th yu cu Ban Gim c lp bo co
gii trnh cng khai v trch nhim ca h. Mc d bo co mang tnh cht gii trnh cho ngi s dng bo co ti chnh, hoc c quan c thm quyn thch hp, kim ton
vin c th xc nh rng y l hnh thc vn bn gii trnh thch hp i vi mt s hoc tt c cc vn cn gii trnh theo quy nh ti on 10 hoc 11. Do , nhng vn
lin quan c gii trnh trong bo co khng cn phi c cp li trong th gii trnh. Cc yu t c th nh hng n quyt nh ca kim ton vin bao gm:
Bo co c bao gm xc nhn v vic Ban Gim c hon thnh cc trch nhim ca mnh theo quy nh ti on 10 hoc 11hay khng.
Bo co c nhng ngi c vai tr thch hp m kim ton vin yu cu cung cp hoc ph duyt hay cha.
Bo co c c cung cp cho kim ton vin gn vi ngy k bo co kim ton v bo co ti chnh, nhng khng c sau ngy k bo co kim ton hay khng (xem on
14).
A20. Mt bo co chnh thc v tnh tun th php lut v cc quy nh hoc v vic ph duyt bo co ti chnh s khng cha ng y thng tin cho php kim ton vin
hi lng rng tt c cc gii trnh cn thit c thc hin mt cch c thc. Vic trnh by cc trch nhim ca Ban Gim c theo php lut hoc cc quy nh khng
thay th cho gii trnh bng vn bn.
A21. Ph lc 2 cung cp v d minh ha v th gii trnh.
Trao i vi Ban qun tr (Tham chiu: on 10-11, 13)
A22. Chun mc kim ton quc t s 260 quy nh kim ton vin phi trao i vi Ban qun tr n v c kim ton v cc vn bn gii trnh m kim ton vin yu cu t
Ban Gim c
[7]
.
Nghi ng v tin cy ca gii trnh bng vn bn v yu cu gii trnh bng vn bn khng c p ng
Nghi ng v tin cy ca gii trnh bng vn bn (Tham chiu: on 16-17)
A23. Nu pht hin c nhng s khng nht qun gia mt hoc nhiu vn bn gii trnh v bng chng kim ton thu thp c t ngun khc, kim ton vin c th xem xt
liu nh gi ri ro c cn thch hp hay khng v nu khng th kim ton vin c th xem li nh gi ri ro v xc nh ni dung, lch trnh v phm vi cc th tc kim ton
tip theo x l cc ri ro nh gi.
A24. Lo ngi v nng lc chuyn mn, tnh chnh trc, t cch o c hoc tnh mn cn ca Ban Gim c hoc cam kt hoc kh nng ca Ban Gim c duy tr cc phm
cht trn c th l nguyn nhn kim ton vin kt lun rng ri ro Ban Gim c gii trnh sai trong bo co ti chnh lm cho cuc kim ton khng th c tin hnh.
Trong trng hp , kim ton vin c th xem xt rt khi hp ng kim ton nu php lut v cc quy nh cho php, tr khi Ban qun tr c cc bin php x l ph hp.
Tuy nhin, cc bin php x l c th khng cho php kim ton vin a ra kin chp nhn ton phn .
A25. Chun mc kim ton quc t s 230 quy nh kim ton vin phi lu li ti liu v cc vn quan trng pht sinh trong qu trnh kim ton, cc kt lun rt ra t nhng
vn , v cc xt on chuyn mn c a ra i n cc kt lun
[8]
. Kim ton vin c th xc nh c nhng vn quan trng lin quan n nng lc
chuyn mn, tnh chnh trc, t cch o c hoc tnh mn cn ca Ban Gim c hoc v cam kt hoc kh nng ca Ban Gim c duy tr cc phm cht trn, nhng li
kt lun rng cc bn gii trnh l ng tin cy. Trong trng hp , vn quan trng c lu vo ti liu theo Chun mc kim ton quc t s 230.
Gii trnh bng vn bn v trch nhim ca Ban Gim c (Tham chiu: on 20)
A26. Theo hng dn ti on A7, kim ton vin khng th ch xt on da vo bng chng kim ton khc v vic liu Ban Gim c hon thnh trch nhim theo quy nh
ti on 10 v 11 hay cha. Do , theo quy nh ti on 20(a), nu kim ton vin kt lun rng gii trnh bng vn bn v cc vn ny l khng ng tin cy, hoc nu
Ban Gim c khng cung cp vn bn gii trnh, th kim ton vin khng th thu thp y bng chng kim ton thch hp. Nhng nh hng c th xy ra i vi bo
co ti chnh do nguyn nhn khng ch gii hn cc yu t, ti khon hoc khon mc c th trn bo co ti chnh m mang tnh bao trm. Chun mc kim ton quc t
s 705 yu cu kim ton vin t chi a ra kin kim ton v bo co ti chnh trong trng hp ny
[9]
.
A27. Vn bn gii trnh b sa i so vi yu cu ca kim ton vin khng nht thit c ngha l Ban Gim c khng cung cp vn bn gii trnh. Tuy nhin, l do ca s
sa i c th nh hng n kin kim ton. V d:
Gii trnh bng vn bn v vic Ban Gim c hon thnh trch nhim i vi vic lp v trnh by bo co ti chnh c th cho thy Ban Gim c tin tng rng, ngoi tr
s khng tun th trng yu i vi mt quy nh c th ca khun kh v lp v trnh by bo co ti chnh c p dng, bo co ti chnh c lp v trnh by theo
khun kh . Quy nh ti on 20 khng c p dng v kim ton vin kt lun rng Ban Gim c cung cp vn bn gii trnh ng tin cy. Tuy nhin, kim
ton vin cn xem xt nh hng ca vic khng tun th i vi kin kim ton theo Chun mc kim ton quc t s 705.
Gii trnh bng vn bn v trch nhim ca Ban Gim c l phi cung cp cho kim ton vin tt c cc thng tin lin quan nh tha thun trong cc iu khon ca hp
ng kim ton c th cho thy Ban Gim c tin tng rng, tr khi thng tin b tiu hy do ha hon, Ban Gim c cung cp thng tin cho kim ton vin. Quy
nh ti on 20 khng c p dng v kim ton vin kt lun rng Ban Gim c cung cp vn bn gii trnh ng tin cy. Tuy nhin, kim ton vin cn xem xt
nh hng c tnh cht bao trm ca thng tin b tiu hy do ha hon i vi bo co ti chnh v nh hng i vi kin kim ton theo Chun mc kim ton quc
t s 705.
Ph lc 1
(Tham chiu: on 2)
Danh mc cc Chun mc kim ton quc t c quy nh v gii trnh bng vn bn
Ph lc ny xc nh cc on trong cc Chun mc kim ton quc t khc c hiu lc t hoc sau ngy 15/12/2009 c quy nh c th v gii trnh bng vn bn. Danh mc ny
khng thay th cho vic xem xt cc quy nh v hng dn c lin quan trong cc Chun mc kim ton quc t khc.
ISA 240 Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim ton bo co ti chnh on 39.
ISA 250 Xem xt tnh tun th php lut v cc quy nh trong kim ton bo co ti chnh on 16.
ISA 450 - nh gi cc sai st pht hin trong qu trnh kim ton on 14.
ISA 501 - Bng chng kim ton i vi cc khon mc v s kin c bit on 12.
ISA 540 Kim ton cc c tnh k ton, bao gm c tnh k ton v gi tr hp l v cc thuyt minh lin quan on 22.
ISA 550 Cc bn lin quan on 26.
ISA 560 - S kin pht sinh sau ngy kt thc k k ton on 9.
ISA 570 Hot ng lin tc on 16(e).
ISA 710 Thng tin so snh cc s liu tng ng v bo co ti chnh c tnh so snh on 9.
Ph lc 2
(Tham chiu: on A21)
V d v Th gii trnh
V d v th gii trnh sau bao gm cc bn gii trnh c quy nh ti chun mc ny v cc Chun mc kim ton quc t khc c hiu lc cho cc cuc kim ton bo co ti chnh
cho cc k bt u vo hoc sau ngy 15/12/2009. Gi nh rng khun kh v lp v trnh by bo co ti chnh c p dng l cc Chun mc bo co ti chnh quc t; quy nh
ti Chun mc kim ton quc t s 570
[10]
v vic thu thp gii trnh bng vn bn l khng ph hp v khng c ngoi l no i vi cc vn bn gii trnh c yu cu. Nu c
ngoi l, cc gii trnh cn c sa i phn nh cc ngoi l .
(Cng ty ABC, a ch, in thoi, fax...)
(Gi kim ton vin) (Ngy....thng...nm...)
Th gii trnh ny c cung cp lin quan n cuc kim ton bo co ti chnh ca cng ty ABC cho nm ti chnh kt thc ngy 31/12/20XX
[11]
nhm mc ch a ra kin v
vic liu bo co ti chnh c c trnh by hp l, trn cc kha cnh trng yu, (hoc phn nh trung thc v hp l) ph hp vi cc Chun mc bo co ti chnh quc t hay
khng.
Chng ti xc nhn rng (vi s hiu bit v tin tng cao nht, chng ti tm hiu nhng thng tin m chng ti cho l cn thit thu c nhng hiu bit thch hp):
Bo co ti chnh
Chng ti hon thnh cc trch nhim ca mnh nh tha thun trong cc iu khon ca hp ng kim ton i vi vic lp v trnh by bo co ti chnh theo cc
Chun mc bo co ti chnh quc t; c th l bo co ti chnh c trnh by hp l (hoc phn nh trung thc v hp l), ph hp vi cc Chun mc bo co ti chnh quc
t.
Chng ti s dng cc gi nh quan trng a ra cc c tnh k ton, k c c tnh v gi tr hp l. (ISA 540)
Cc mi quan h v giao dch vi cc bn lin quan c gii thch v thuyt minh mt cch ph hp theo yu cu ca cc Chun mc bo co ti chnh quc t. (ISA 550)
Tt c cc s kin pht sinh sau ngy kt thc k k ton v cn phi c iu chnh v thuyt minh theo cc Chun mc bo co ti chnh quc t c iu chnh v
thuyt minh. (ISA 560)
nh hng ca cc sai st ring l hay tng hp li cha c iu chnh l khng trng yu i vi bo co ti chnh, xt trn phng din tng th. Danh sch cc sai st cha
c iu chnh c nh km vi th gii trnh. (ISA 450)
[Bt k vn no khc m kim ton vin thy thch hp (xemon A10 Chun mc ny)].
Thng tin cung cp
Chng ti cung cp cho kim ton vin:
o Tt c cc thng tin m chng ti bit lin quan n vic lp v trnh by bo co ti chnh nh s, ti liu k ton, chng t v cc vn khc;
o Thng tin b sung m kim ton vin yu cu t chng ti cho mc ch kim ton; v
o Quyn tip xc khng hn ch vi nhng ngi trong n v m kim ton vin xc nh l cn thit nhm thu thp bng chng kim ton.
Tt c cc giao dch c ghi chp trong ti liu, s k ton v c phn nh trong bo co ti chnh.
Chng ti cng b cc kt qu nh gi ca chng ti v ri ro bo co ti chnh c th cha ng sai st trng yu do gian ln hoc nhm ln. (ISA 240)
Chng ti cng b tt c cc thng tin lin quan n gian ln hoc nghi ng gian ln m chng ti bit v cho l c nh hng trng yu n bo co ti chnh, bao gm:
o Ban Gim c;
o Nhng nhn vin c vai tr quan trng trong kim sot ni b; hoc
o Cc vn khc m gian ln c th nh hng trng yu n bo co ti chnh. (ISA 240)
Chng ti cng b tt c cc thng tin lin quan n cc co buc gian ln hoc nghi ng gian ln c nh hng n bo co ti chnh ca n v m chng ti c thng
bo t cc nhn vin, nhn vin c ca cng ty, cc chuyn gia phn tch, cc c quan qun l hoc nhng ngi khc. (ISA 240)
Chng ti cng b tt c cc trng hp khng tun th hoc nghi ng khng tun th php lut v cc quy nh m nh hng ca vic khng tun th cn c xem xt
khi lp v trnh by bo co ti chnh. (ISA 250)
Chng ti cng b danh tnh ca cc bn lin quan ca n v v tt c cc mi quan h v giao dch vi cc bn lin quan m chng ti bit. (ISA 550)
[Tt c cc vn khc m kim ton vin c th cho l cn thit (xem on A11 Chun mc ny)].
Gim c
[1]
ISA 500, Bng chng kim ton, on 5(c).
[2]
ISA 210, Hp ng kim ton, on 6 (b)(i)
[3]
ISA 210, on 6 (b)(iii)
[4]
ISA 705, kin kim ton khng phi l kin chp nhn ton phn
[5]
ISA 210, on 6(b)
[6]
ISA 450, nh gi cc sai st pht hin trong qu trnh kim ton, on 5.
[7]
ISA 260, Trao i cc vn vi ban qun tr n v c kim ton, on 16 (c)(ii)
[8]
ISA 230, Ti liu, h s kim ton, on 8(c) v 10
[9]
ISA 705, on 9
[10]
[11]
Khi kim ton vin bo co v nhiu hn mt giai on, kim ton vin iu chnh ngy sao cho th cp n tt c cc giai on c bao gm trong bo co kim ton
LU C BIT KHI KIM TON BO CO TI CHNH TP ON
(K C CNG VIC CA KIM TON VIN N V THNH VIN)
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-6
Ngy hiu lc............................................................................................................... 7
Mc tiu ................................................................................................................... 8
Gii thch thut ng................................................................................................... 9-10
Yu cu
Trch nhim................................................................................................................. 11
Chp nhn v duy tr..................................................................................................... 12-14
Chin lc kim ton tng th v k hoch kim ton..................................................... 15-16
Tm hiu v tp on, cc n v thnh vin v mi trng hot ng.............................. 17-18
Hiu bit v kim ton vin n v thnh vin................................................................. 19-20
Mc trng yu.............................................................................................................. 21-23
Bin php x l i vi cc ri ro nh gi................................................................ 24-31
Qui trnh hp nht......................................................................................................... 32-37
Cc s kin pht sinh sau ngy kt thc k k ton......................................................... 38-39
Trao i vi kim ton vin n v thnh vin................................................................. 40-41
nh gi tnh y v thch hp ca bng chng kim ton thu thp c..................... 42-45
Trao i vi Ban Gim c v Ban qun tr tp on...................................................... 46-49
Ti liu, h s kim ton................................................................................................ 50
Hng dn p dng
Cc n v thnh vin l i tng phi kim ton theo quy nh ca php lut
hoc v l do khc ........................................................................................................ A1
Gii thch thut ng....................................................................................................... A2-A7
Trch nhim ................................................................................................................ A8-A9
Chp nhn v duy tr..................................................................................................... A10-A21
Chin lc kim ton tng th v k hoch kim ton..................................................... A22
Hiu bit v tp on, cc n v thnh vin v mi trng hot ng.............................. A23-A31
Hiu bit v kim ton vin n v thnh vin................................................................. A32-A41
Mc trng yu.............................................................................................................. A42-A46
Bin php x l i vi cc ri ro nh gi................................................................ A47-A55
Quy trnh hp nht........................................................................................................ A56
Trao i vi kim ton vin n v thnh vin................................................................. A57-A60
nh gi tnh y v thch hp ca bng chng kim ton thu thp c..................... A61-A63
Trao i vi Ban Gim c v Ban qun tr tp on...................................................... A64-A66
Ph lc 1: V d v kin ngoi tr khi nhm kim ton tp on khng th thu
thp y bng chng kim ton thch hp lm c s cho kin
kim ton tp on
Ph lc 2: V d v cc vn m nhm kim ton tp on phi tm hiu
Ph lc 3: V d v cc iu kin hoc s kin c th cho thy ri ro c sai st trng yu trong bo co ti chnh tp on
Ph lc 4: V d v th xc nhn ca kim ton vin n v thnh vin
Ph lc 5: Cc vn bt buc v b sung trong th hng dn ca nhm kim ton tp on
Chun mc kim ton quc t (ISA) s 600, Lu c bit - Kim ton bo co ti chnh tp on (k c cng vic ca kim ton vin n v thnh vin) cn c xem xt cng
vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Cc chun mc kim ton quc t c p dng cho cc cuc kim ton tp on. Chun mc ny cp ti nhng vn quan tm c bit khi kim ton tp on, c th l
cuc kim ton tp on c s tham gia ca cc kim ton vin n v thnh vin.
2. Kim ton vin c th vn dng chun mc ny khi lm vic vi cc kim ton vin khc kim ton bo co ti chnh khng phi l bo co ti chnh tp on. V d, mt
kim ton vin c th cn n s tham gia ca mt kim ton vin khc quan st vic kim k hng tn kho hoc kim tra ti sn c nh ti mt a im xa.
3. Theo php lut hoc cc quy nh, hoc v l do khc, kim ton vin n v thnh vin c th c yu cu a ra kin kim ton v bo co ti chnh ca n v thnh vin.
Nhm kim ton tp on c th quyt nh s dng bng chng kim ton lm c s a ra kin kim ton bo co ti chnh ca n v thnh vin lm bng chng kim
ton v cuc kim ton tp on, tuy nhin cc yu cu ca chun mc kim ton ny vn c p dng (Tham chiu: on A1).
[1]
, ch phn hn kim ton tp on cn phi m bo rng ngi tham gia cuc kim ton tp on, k c kim ton vin n v
thnh vin, u phi c nng lc chuyn mn v nhng kh nng ph hp. Ch phn hn kim ton tp on cng phi chu trch nhim v vic hng dn, gim st v vic
thc hin cuc kim ton tp on.
5. Ch phn hn kim ton tp on phi p dng cc yu cu ca Chun mc kim ton quc t s 220 cho d nhm kim ton tp on hay mt kim ton vin n v thnh vin
thc hin kim ton bo co ti chnh ca mt n v thnh vin. Chun mc ny h tr ch phn hn kim ton tp on p ng cc yu cu ca Chun mc kim ton quc t
s 220 khi cc kim ton vin n v thnh vin thc hin kim ton bo co ti chnh ca cc n v thnh vin.
6. Ri ro kim ton l h qu ca ri ro c cha ng sai st trng yu trong bo co ti chnh v ri ro m kim ton vin s khng pht hin c nhng sai st ny
[2]
. Trong
mt cuc kim ton tp on, ri ro ny bao gm ri ro m kim ton vin n v thnh vin c th khng pht hin ra mt sai st trong bo co ti chnh ca n v thnh vin
m iu ny c th dn n mt sai st trng yu trong bo co ti chnh tp on, v ri ro nhm kim ton tp on c th khng pht hin ra sai st ny. Chun mc ny gii
thch cc vn m nhm kim ton tp on xem xt khi xc nh ni dung, lch trnh v phm vi tham gia vo cc th tc nh gi ri ro v cc th tc kim ton tip theo
c thc hin bi cc kim ton vin n v thnh vin i vi thng tin ti chnh ca cc n v thnh vin. Mc ch ca s tham gia ny l thu thp y bng chng
kim ton thch hp t a ra kin kim ton v bo co ti chnh tp on.
Ngy hiu lc
Mc tiu
a) Quyt nh c chp nhn thc hin kim ton bo co ti chnh tp on hay khng; v
b) Khi chp nhn thc hin kim ton bo co ti chnh tp on:
(i) Trao i r rng vi cc kim ton vin n v thnh vin v phm vi v lch trnh thc hin kim ton bo co ti chnh n v thnh vin v nhng pht hin ca
h; v
(ii) Thu thp y bng chng kim ton thch hp lin quan n bo co ti chnh ca cc n v thnh vin v quy trnh hp nht a ra kin v vic bo co ti
chnh tp on c c lp, trn cc kha cnh trng yu, theo khun kh v lp v trnh by bo co ti chnh c p dng hay khng.
Gii thch thut ng
(a) n v thnh vin - Mt b phn hoc n v kinh doanh c lp bo co ti chnh ring bi Ban Gim c tp on hoc Ban Gim c n v thnh vin m bo co
phi c bao gm trong bo co ti chnh tp on (Tham chiu: on A2-A4).
(b) Kim ton vin n v thnh vin - Kim ton vin thc hin kim ton bo co ti chnh ca n v thnh vin phc v cho mc ch kim ton bo co ti chnh tp
on, theo yu cu ca nhm kim ton tp on (Tham chiu: on A7).
(c) Ban Gim c n v thnh vin - Ban Gim c chu trch nhim lp v trnh by bo co ti chnh ca n v thnh vin .
(d) Mc trng yu i vi n v thnh vin - Mc trng yu i vi mt n v thnh vin do nhm kim ton tp on xc nh.
(e) Tp on - Tt c cc n v thnh vin c bo co ti chnh c bao gm trong bo co ti chnh ca tp on. Mt tp on lun c nhiu hn mt n v thnh vin.
(f) Kim ton tp on - Kim ton bo co ti chnh ca tp on.
(g) kin kim ton tp on - kin kim ton v bo co ti chnh ca tp on.
(h) Ch phn hn kim ton tp on - Ch phn hn hoc ngi khc trong cng ty chu trch nhim v cuc kim ton tp on v vic thc hin cuc kim ton , v
chu trch nhim v bo co kim ton bo co ti chnh tp on c pht hnh thay mt cho cng ty. Khi c t hai cng ty kim ton tr ln thc hin vic kim ton
bo co ti chnh tp on, cc ch phn hn kim ton ca cc cng ty kim ton v cc nhm kim ton ca h to nn ch phn hn kim ton tp on v nhm
kim ton tp on. Tuy nhin, Chun mc ny khng ni n mi quan h gia cc cng ty kim ton cng thc hin cuc kim ton tp on hay cng vic c thc
hin bi cng ty kim ton ny trong mi quan h vi cng vic ca cng ty kim ton kia.
(i) Nhm kim ton tp on - Cc ch phn hn, bao gm ch phn hn kim ton tp on, v cc nhn vin thc hin vic xy dng chin lc kim ton tng th ca tp
on, trao i vi cc kim ton vin n v thnh vin, thc hin kim tra quy trnh hp nht v nh gi cc kt lun rt ra t bng chng kim ton lm c s cho vic
a ra kin kim ton v bo co ti chnh tp on.
(j) Bo co ti chnh tp on - Bo co ti chnh bao gm bo co ti chnh ca nhiu hn mt n v thnh vin. Thut ng Bo co ti chnh tp on cng ch bo
co ti chnh tng hp t bo co ti chnh c lp bi cc n v thnh vin khng c cng ty m nhng u chu s kim sot chung.
(k) Ban Gim c tp on - Ban Gim c chu trch nhim lp v trnh by bo co ti chnh tp on.
(l) Cc kim sot c p dng cho c tp on - Cc kim sot c thit k, thc hin v duy tr bi Ban Gim c tp on i vi vic lp v trnh by bo co ti chnh
tp on.
(m) n v thnh vin quan trng - Mt n v thnh vin do nhm kim ton tp on xc nh trn c s (i) c nh hng ng k v mt ti chnh i vi tp on,
hoc (ii) tu theo bn cht hay do hon cnh, c th mang n ri ro c sai st trng yu ng k cho bo co ti chnh ca tp on (Tham chiu: on A5-A6).
10. Cm t khun kh v lp v trnh by bo co ti chnh c p dng c ngha l khun kh v lp v trnh by bo co ti chnh c p dng cho bo co ti chnh tp
on. Cm t quy trnh hp nht bao gm:
(a) Ghi nhn, nh gi, trnh by v thuyt minh thng tin ti chnh v cc n v thnh vin trong bo co ti chnh tp on bng phng php hp nht ton b, hp nht
tng phn, hoc phng php vn ch s hu hoc phng php gi gc; v
(b) Tng hp bo co ti chnh ca cc n v thnh vin khng c cng ty m nhng chu s kim sot chung vo bo co ti chnh tng hp ca tp on.
Yu cu
Trch nhim
11. Ch phn hn kim ton tp on chu trch nhim v vic hng dn, gim st v thc hin cuc kim ton tp on theo cc chun mc ngh nghip, php lut v cc quy
nh c p dng v m bo rng bo co kim ton c pht hnh ph hp vi tnh hnh thc t ca cuc kim ton
[3]
. Do , bo co kim ton v bo co ti chnh ca
tp on s khng cp n kim ton vin n v thnh vin, tr khi php lut v cc quy nh c yu cu. Nu php lut v cc quy nh c yu cu, th bo co kim ton tp
on phi ch r rng vic cp n kim ton vin n v thnh vin trong bo co kim ton tp on khng lm gim trch nhim ca ch phn hn kim ton tp on v
ca cng ty kim ton tp on i vi kin kim ton tp on (Tham chiu: on A8-A9).
Chp nhn v duy tr
12. Khi p dng Chun mc kim ton quc t s 220, ch phn hn kim ton tp on phi xc nh liu c th thu thp c y bng chng kim ton thch hp lin quan
n quy trnh hp nht v cc thng tin ti chnh ca cc n v thnh vin lm c s a ra kin kim ton tp on hay khng. V mc ch ny, nhm kim ton tp on
cn tm hiu y v tp on, cc n v thnh vin v mi trng hot ng ca cc n v thnh vin xc nh cc n v thnh vin quan trng. Khi cc kim ton vin
n v thnh vin thc hin kim ton bo co ti chnh ca cc n v thnh vin quan trng , ch phn hn kim ton tp on phi nh gi liu nhm kim ton tp on
c th tham gia vo cng vic ca cc kim ton vin n v thnh vin mc cn thit thu thp c y bng chng kim ton thch hp hay khng (Tham chiu:
on A10-A12).
13. Nu ch phn hn kim ton tp on kt lun rng:
(a) Nhm kim ton tp on khng th thu thp c y bng chng kim ton thch hp do nhng hn ch t pha Ban Gim c tp on; v
(b) Vic khng th thu thp c y bng chng kim ton thch hp c th dn n vic t chi a ra kin kim ton i vi bo co ti chnh tp on
[4]
,
th ch phn hn kim ton tp on phi:
Khng chp nhn hp ng kim ton trong trng hp l khch hng mi, hoc rt khi hp ng kim ton trong trng hp l khch hng c nu vic rt khi ny
c php lut v cc quy nh cho php; hoc
T chi a ra kin kim ton v bo co ti chnh tp on sau khi thc hin vic kim ton bo co ti chnh tp on n mc c th, nu php lut v cc quy
nh khng cho php kim ton vin t chi hoc rt khi hp ng kim ton (Tham chiu: on A13-A19).
Cc iu khon ca hp ng kim ton
14. Ch phn hn kim ton tp on phi tho thun v cc iu khon ca hp ng kim ton tp on tun theo Chun mc kim ton quc t s 210
[5]
(Tham chiu: on
A20-A21).
Chin lc kim ton tng th v k hoch kim ton
15. Nhm kim ton tp on phi xy dng chin lc kim ton tng th v k hoch kim ton tp on theo Chun mc kim ton quc t s 300
[6]
.
16. Ch phn hn kim ton tp on phi sot xt chin lc kim ton tng th v k hoch kim ton tp on (Tham chiu: on A22).
Tm hiu v tp on, cc n v thnh vin v mi trng hot ng
17. Kim ton vin cn xc nh v nh gi cc ri ro c sai st trng yu thng qua vic tm hiu v n v v mi trng hot ng ca n v
[7]
. Nhm kim ton bo co ti
chnh tp on phi:
(a) Tng cng s hiu bit v tp on, cc n v thnh vin trong tp on v mi trng hot ng bao gm cc kim sot c p dng cho c tp on, c tm
hiu trong giai on chp nhn hoc duy tr hp ng kim ton; v
(b) Tm hiu v quy trnh hp nht, bao gm c nhng hng dn c Ban Gim c tp on a ra cho cc n v thnh vin (Tham chiu: on A23-A29).
18. Nhm kim ton tp on phi c c s hiu bit y :
(a) Khng nh hoc thay i li nhng nhn nh ban u v cc n v thnh vin c th l n v thnh vin quan trng; v
(b) nh gi cc ri ro c sai st trng yu trong cc bo co ti chnh tp on, cho d do gian ln hay nhm ln
[8]
(Tham chiu: on 30-A31).
Hiu bit v kim ton vin n v thnh vin
19. Nu nhm kim ton tp on d nh yu cu mt kim ton vin n v thnh vin thc hin kim ton bo co ti chnh ca mt n v thnh vin, nhm kim ton tp on
phi tm hiu v nhng vn sau: (Tham chiu: on A32-A35)
(a) Liu kim ton vin n v thnh vin c hiu v tun th cc yu cu v o c ngh nghip lin quan n kim ton tp on v c c lp hay khng (Tham chiu:
on A37).
(b) Nng lc chuyn mn ca kim ton vin n v thnh vin (Tham chiu: on A38).
(c) Liu nhm kim ton tp on c th tham gia vo cng vic ca kim ton vin n v thnh vin mc cn thit thu thp c y bng chng kim ton thch
hp hay khng.
(d) Liu kim ton vin n v thnh vin c hot ng trong mi trng php l c th gim st tch cc cc kim ton vin hay khng (Tham chiu: on A36).
20. Nu mt kim ton vin n v thnh vin khng p ng c cc yu cu v tnh c lp lin quan n kim ton tp on, hoc nhm kim ton tp on lo ngi v nhng
vn khc c nu trong on 19(a)-(c), th nhm kim ton tp on phi thu thp y bng chng thch hp lin quan n bo co ti chnh ca n v thnh vin m
khng yu cu kim ton vin n v thnh vin thc hin cng vic i vi thng tin ti chnh ca n v thnh vin (Tham chiu: on A39-A41).
Mc trng yu
21. Nhm kim ton tp on phi xc nh: (Tham chiu: on A42)
(a) Mc trng yu tng th cho bo co ti chnh tp on khi xy dng chin lc kim ton tng th ca tp on.
(b) Mc hoc cc mc trng yu chi tit c p dng cho cc nhm giao dch, s d ti khon hoc thuyt minh c th, trong trng hp bo co ti chnh tp on c cc
nhm giao dch, s d ti khon hoc thuyt minh m mc sai st thp hn mc trng yu tng th p dng cho bo co ti chnh tp on nhng c th nh hng n
quyt nh kinh t ca ngi s dng bo co ti chnh tp on.
(c) Mc trng yu i vi n v thnh vin c p dng cho cc n v thnh vin m cc kim ton vin n v thnh vin s thc hin kim ton hoc sot xt v mc
ch kim ton tp on. gim thiu kh nng tng hp cc sai st cha c iu chnh v cha c pht hin trong cc bo co ti chnh tp on vt qu mc
trng yu tng th ca bo co ti chnh tp on, mc trng yu i vi n v thnh vin phi thp hn mc trng yu tng th ca bo co ti chnh tp on (Tham
chiu: on A43-A44).
(d) Mc gi tr m sai st di mc c coi l sai st khng ng k i vi bo co ti chnh tp on (Tham chiu: on A45).
22. Khi cc kim ton vin n v thnh vin thc hin kim ton cho mc ch kim ton tp on, nhm kim ton tp on phi nh gi s ph hp ca mc trng yu thc hin
c xc nh i vi n v thnh vin (Tham chiu: on A46).
23. Nu mt n v thnh vin phi c kim ton theo quy nh ca php lut hoc v l do khc, v nhm kim ton tp on quyt nh s dng kt qu cuc kim ton ca n
v thnh vin cung cp bng chng kim ton cho cuc kim ton tp on, nhm kim ton tp on phi xc nh:
(a) Mc trng yu cho ton b bo co ti chnh ca n v thnh vin; v
(b) Mc trng yu thc hin i vi n v thnh vin
c p ng cc yu cu ca chun mc ny hay khng.
Bin php x l i vi cc ri ro nh gi
24. Kim ton vin cn thit k v thc hin cc bin php ph hp x l cc ri ro c sai st trng yu c nh gi ca bo co ti chnh
[9]
. Nhm kim ton tp on phi
xc nh loi hnh cng vic m nhm kim ton tp on, hoc cc kim ton vin n v thnh vin s thc hin thay mt cho nhm kim ton tp on kim ton bo co
ti chnh ca cc n v thnh vin (xem on 26-29). Nhm kim ton tp on cng phi xc nh ni dung, lch trnh v phm vi tham gia ca nhm vo cng vic ca cc
kim ton vin n v thnh vin (xem on 30-31).
25. Nu ni dung, lch trnh v phm vi ca cng vic c thc hin kim tra quy trnh hp nht hoc cc bo co ti chnh ca cc n v thnh vin da trn k vng rng cc
kim sot c p dng cho c tp on ang c thc hin mt cch hiu qu, hoc nu ch thc hin cc th nghim c bn th khng th thu thp y bng chng kim
ton thch hp theo mc c s dn liu, nhm kim ton tp on phi kim tra, hoc yu cu mt kim ton vin n v thnh vin kim tra tnh hu hiu ca hot ng kim
sot .
Xc nh loi hnh cng vic c thc hin kim ton bo co ti chnh ca cc n v thnh vin (Tham chiu: on A47)
Cc n v thnh vin quan trng
26. i vi n v thnh vin quan trng do c nh hng ng k v mt ti chnh i vi tp on, th nhm kim ton tp on, hoc kim ton vin n v thnh vin thay mt
cho nhm kim ton tp on phi thc hin kim ton bo co ti chnh ca n v thnh vin v s dng mc trng yu i vi n v thnh vin .
27. i vi n v thnh vin quan trng do c th mang n ri ro ng k c sai st trng yu cho bo co ti chnh tp on do bn cht hay hon cnh c th ca n v thnh
vin th nhm kim ton tp on, hoc kim ton vin n v thnh vin thay mt cho nhm phi thc hin mt hoc cc th tc sau:
(a) Kim ton bo co ti chnh ca n v thnh vin v s dng mc trng yu i vi n v thnh vin.
(b) Kim ton mt hay nhiu s d ti khon, nhm giao dch hoc cc thuyt minh lin quan n kh nng xy ra ri ro ng k c sai st trng yu trong bo co ti chnh
tp on (Tham chiu: on A48).
(c) Cc th tc kim ton c th lin quan n kh nng xy ra ri ro ng k c sai st trng yu trong bo co ti chnh tp on (Tham chiu: on A49).
Cc n v thnh vin khng quan trng
28. i vi cc n v thnh vin khng quan trng, nhm kim ton tp on phi thc hin cc th tc phn tch cp tp on (Tham chiu: on A50).
29. Nu nhm kim ton tp on cho rng s khng thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton t:
(a) cc th tc kim ton c thc hin i vi bo co ti chnh ca cc n v thnh vin quan trng;
(b) cc cng vic kim ton c thc hin i vi cc kim sot c p dng cho c tp on v quy trnh hp nht; v
(c) cc th tc phn tch c thc hin ti cp tp on,
th nhm kim ton tp on phi la chn cc n v thnh vin khng quan trng v phi thc hin, hoc yu cu mt kim ton vin n v thnh vin thc hin kim ton bo
co ti chnh ca mi n v thnh vin c chn bng mt hoc nhiu th tc sau: (Tham chiu: on A51-A53)
Kim ton bo co ti chnh ca n v thnh vin v s dng mc trng yu i vi n v thnh vin.
Kim ton mt hay nhiu s d ti khon, nhm giao dch hoc thuyt minh.
Sot xt bo co ti chnh ca n v thnh vin v s dng mc trng yu i vi n v thnh vin.
Cc th tc khc.
Nhm kim ton tp on phi thay i vic la chn cc n v thnh vin trong mi k kim ton.
Tham gia vo cng vic ca kim ton vin n v thnh vin (Tham chiu: on A54-A55)
Cc n v thnh vin quan trng nh gi ri ro
30. Nu mt kim ton vin n v thnh vin thc hin kim ton bo co ti chnh ca mt n v thnh vin quan trng, nhm kim ton tp on phi tham gia vo qu trnh
nh gi ri ro ca kim ton vin n v thnh vin, xc nh cc ri ro ng k c sai st trng yu trong bo co ti chnh tp on. Ni dung, lch trnh v phm vi tham
gia ny b nh hng bi hiu bit ca nhm kim ton tp on v kim ton vin n v thnh vin, tuy nhin phi bao gm ti thiu:
(a) Tho lun vi kim ton vin n v thnh vin hoc Ban Gim c n v thnh vin v cc hot ng kinh doanh ca n v thnh vin c nh hng quan trng i vi
tp on;
(b) Tho lun vi kim ton vin n v thnh vin v kh nng xy ra sai st trng yu trong cc thng tin ti chnh ca n v thnh vin do gian ln hoc nhm ln; v
(c) Sot xt cc ti liu ghi chp ca kim ton vin n v thnh vin v cc ri ro ng k c sai st trng yu c xc nh trong bo co ti chnh tp on. Cc ti liu
ny c th dng bin bn phn nh kt lun ca kim ton vin n v thnh vin v cc ri ro ng k .
Cc ri ro ng k c sai st trng yu c xc nh trong bo co ti chnh tp on - Cc th tc kim ton tip theo
31. Nu cc ri ro ng k c sai st trng yu trong bo co ti chnh tp on c kim ton vin n v thnh vin thc hin kim ton xc nh ti n v thnh vin, th
nhm kim ton tp on phi nh gi mc ph hp ca cc th tc kim ton tip theo x l cc ri ro ng k c sai st trng yu c xc nh trong bo co ti
chnh tp on. Da vo hiu bit v kim ton vin n v thnh vin, nhm kim ton tp on phi xc nh c cn thit phi tham gia vo cc th tc kim ton tip theo hay
khng.
Quy trnh hp nht
32. Theo on 17 ca chun mc ny, nhm kim ton tp on cn tm hiu v cc kim sot c p dng cho c tp on v quy trnh hp nht, k c cc hng dn do Ban
Gim c tp on ban hnh cho cc n v thnh vin. Theo on 25, nhm kim ton tp on, hay kim ton vin n v thnh vin theo yu cu ca nhm kim ton tp
on, phi kim tra tnh hu hiu ca hot ng kim sot c p dng cho c tp on nu ni dung, lch trnh v phm vi cng vic cn thc hin kim tra quy trnh hp
nht da vo k vng rng cc kim sot c p dng cho c tp on ang c thc hin hiu qu, hoc nu ch thc hin cc th nghim c bn th khng th cung cp y
bng chng kim ton thch hp cp c s dn liu.
33. Nhm kim ton tp on phi thit k v thc hin cc th tc kim ton tip theo i vi quy trnh hp nht x l cc ri ro c sai st trng yu nh gi trong bo co
ti chnh tp on pht sinh t quy trnh hp nht. Vic ny bao gm nh gi xem tt c bo co ti chnh ca cc n v thnh vin c bao gm trong bo co ti chnh tp
on hay cha.
34. Nhm kim ton tp on phi nh gi tnh ph hp, y v chnh xc ca cc bt ton iu chnh v phn loi li khi hp nht, v phi nh gi xem c tn ti cc yu t
gy ri ro gian ln hoc du hiu v s thin lch ca Ban Gim c tp on hay khng. (Tham chiu: on A56)
35. Nu bo co ti chnh ca mt n v thnh vin cha c lp theo cc chnh sch k ton c p dng cho bo co ti chnh tp on, nhm kim ton tp on phi nh gi
xem bo co ti chnh ca n v thnh vin c iu chnh ph hp vi mc ch lp v trnh by bo co ti chnh tp on hay cha.
36. Nhm kim ton tp on phi xc nh xem cc thng tin ti chnh c xc nh khi trao i vi kim ton vin n v thnh vin (xem on 41(c)) c phi l thng tin ti
chnh c tng hp vo bo co ti chnh tp on hay khng.
37. Nu bo co ti chnh tp on bao gm bo co ti chnh ca mt n v thnh vin c ngy kt thc k k ton khc vi ngy kt thc k k ton ca tp on, nhm kim
ton tp on phi nh gi xem cc bo co ti chnh c iu chnh ph hp theo khun kh v lp v trnh by bo co ti chnh c p dng cha.
Cc s kin pht sinh sau ngy kt thc k k ton
38. Khi nhm kim ton tp on hoc cc kim ton vin n v thnh vin thc hin kim ton bo co ti chnh ca cc n v thnh vin, nhm kim ton tp on hoc cc
kim ton vin n v thnh vin phi thc hin cc th tc c thit k xc nh cc s kin xy ra ti cc n v thnh vin trong giai on t ngy kt thc k k ton
ca n v thnh vin n ngy k bo co kim ton v bo co ti chnh tp on, v c th cn iu chnh hoc thuyt minh trong bo co ti chnh tp on.
39. Khi cc kim ton vin n v thnh vin thc hin nhng cng vic khc ngoi kim ton bo co ti chnh ca cc n v thnh vin, nhm kim ton tp on phi yu cu
cc kim ton vin n v thnh vin thng bo cho nhm kim ton tp on nu kim ton vin n v thnh vin nhn thy nhng s kin pht sinh sau ngy kt thc k k
ton c th cn iu chnh hoc thuyt minh trn bo co ti chnh tp on.
Trao i vi kim ton vin n v thnh vin
40. Nhm kim ton tp on phi kp thi trao i vi kim ton vin n v thnh vin v nhng yu cu ca nhm. Nhng vn c trao i bao gm nhng cng vic cn
thc hin, vic s dng kt qu ca cng vic , hnh thc v ni dung trao i ca kim ton vin n v thnh vin vi nhm kim ton tp on. Ni dung trao i cn bao
gm: (Tham chiu: on A57, A58, A60)
(a) Yu cu kim ton vin n v thnh vin xc nhn rng h s hp tc vi nhm kim ton tp on khi bit c mc ch m nhm kim ton tp on s s dng kt
qu cng vic ca kim ton vin n v thnh vin (Tham chiu: on A59).
(b) Cc yu cu v o c lin quan n kim ton tp on v c th l nhng yu cu v tnh c lp.
(c) Khi thc hin kim ton hoc sot xt bo co ti chnh ca n v thnh vin, mc trng yu i vi n v thnh vin (mc hoc cc mc trng yu, nu c, i vi cc
nhm giao dch, s d ti khon hoc cc thuyt minh c th) v mc gi tr m cao hn mc cc sai st c coi l trng yu i vi bo co ti chnh tp on.
(d) Cc ri ro ng k c sai st trng yu c xc nh trong bo co ti chnh tp on, do gian ln hoc nhm ln, lin quan ti cng vic ca kim ton vin n v
thnh vin. Nhm kim ton tp on phi yu cu kim ton vin n v thnh vin trao i kp thi v bt k ri ro ng k c sai st trng yu no khc lin quan n
bo co ti chnh tp on, do gian ln hoc nhm ln ti n v thnh vin, v bin php x l ca kim ton vin n v thnh vin i vi cc ri ro .
(e) Danh sch cc bn lin quan do Ban Gim c tp on lp v bt k bn lin quan no khc m nhm kim ton tp on bit c. Nhm kim ton tp on phi yu
cu kim ton vin n v thnh vin trao i kp thi v cc bn lin quan cha c Ban Gim c tp on hoc nhm kim ton tp on xc nh trc . Nhm
kim ton tp on phi quyt nh c thng bo v cc bn lin quan mi c pht hin ny vi cc kim ton vin n v thnh vin khc hay khng.
41. Nhm kim ton tp on phi yu cu kim ton vin n v thnh vin trao i v cc vn lin quan n kt lun ca nhm kim ton tp on v cuc kim ton tp on.
Nhng thng tin c trao i bao gm: (Tham chiu: on A60)
(a) Kim ton vin n v thnh vin c tun th cc yu cu v o c lin quan n vic kim ton tp on khng, k c tnh c lp v nng lc chuyn mn;
(b) Kim ton vin n v thnh vin c tun th cc yu cu ca nhm kim ton tp on khng;
(c) Xc nh cc thng tin ti chnh ca n v thnh vin m kim ton vin n v thnh vin ang bo co;
(d) Thng tin v cc trng hp n v thnh vin khng tun th php lut v cc quy nh c th lm pht sinh sai st trng yu trong bo co ti chnh tp on;
(e) Danh sch nhng sai st cha iu chnh trong bo co ti chnh ca n v thnh vin (danh sch ny khng cn bao gm nhng sai st di ngng trng yu do nhm
kim ton tp on thng bo (xem on 40(c));
(f) Nhng du hiu cho thy s thin lch ca Ban Gim c;
(g) M t v bt k khim khuyt nghim trng no pht hin c trong kim sot ni b ca n v thnh vin;
(h) Nhng vn quan trng khc m kim ton vin n v thnh vin hoc s trao i vi Ban qun tr ca n v thnh vin, bao gm gian ln hoc co buc gian ln
c s tham gia ca Ban Gim c, nhn vin n v thnh vin, nhng ngi c vai tr quan trng trong kim sot ni b ca n v thnh vin hoc nhng trng hp
gian ln khc gy ra sai st trng yu cho bo co ti chnh ca n v thnh vin;
(i) Bt k vn no khc c th lin quan n vic kim ton tp on, hoc nhng vn m kim ton vin n v thnh vin mun nhm kim ton tp on quan tm,
bao gm nhng trng hp ngoi l c ghi trong cc vn bn gii trnh m kim ton vin n v thnh vin yu cu Ban Gim c n v lp; v
(j) Nhng pht hin, kt lun hoc kin tng th ca kim ton vin n v thnh vin.
nh gi tnh y v thch hp ca bng chng kim ton thu thp c
nh gi thng tin trao i ca kim ton vin n v thnh vin v tnh y ca cng vic ca kim ton vin n v thnh vin
42. Nhm kim ton tp on phi nh gi thng tin trao i ca kim ton vin n v thnh vin (Xem on 41). Nhm kim ton tp on phi:
(a) Tho lun vi kim ton vin n v thnh vin, Ban Gim c n v thnh vin hoc Ban Gim c tp on, nu cn, v nhng vn quan trng pht sinh t vic
nh gi ; v
(b) Xc nh xem c cn sot xt nhng phn lin quan khc trong ti liu, h s kim ton ca kim ton vin n v thnh vin khng (Tham chiu: on A61).
43. Nu nhm kim ton tp on kt lun rng cng vic m kim ton vin n v thnh vin lm l cha y , nhm kim ton tp on phi quyt nh cc th tc kim
ton b sung cn thc hin, v ai s thc hin cc th tc , kim ton vin n v thnh vin hay nhm kim ton tp on.
Tnh y v thch hp ca bng chng kim ton
44. Kim ton vin cn thu thp y bng chng kim ton thch hp lm gim ri ro kim ton ti mt mc thp c th chp nhn c v cho php kim ton vin rt ra
nhng kt lun hp l t a ra kin kim ton
[10]
. Nhm kim ton tp on phi nh gi liu thu thp y bng chng kim ton thch hp t cc th tc kim
ton c thc hin i vi quy trnh hp nht v cng vic c thc hin bi nhm kim ton tp on v cc kim ton vin n v thnh vin i vi thng tin ti chnh ca
cc n v thnh vin t lm c s a ra kin kim ton tp on hay cha. (Tham chiu: on A62)
45. Ch phn hn kim ton tp on phi nh gi nh hng ca bt k sai st no cha c iu chnh ( c nhm kim ton tp on pht hin hoc c cc kim ton
vin n v thnh vin trao i) i vi kin kim ton tp on v bt k trng hp no khng c kh nng thu thp y bng chng kim ton thch hp. (Tham chiu:
on A63).
Trao i vi Ban Gim c v Ban qun tr tp on
Trao i vi Ban Gim c tp on
46. Nhm kim ton tp on phi quyt nh cn trao i nhng khim khuyt no c pht hin trong kim sot ni b vi Ban qun tr v Ban Gim c tp on theo Chun
mc kim ton quc t s 265
[11]
. Khi a ra quyt nh ny, nhm kim ton tp on phi xem xt:
(a) Nhng khim khuyt trong kim sot ni b ca c tp on m nhm kim ton tp on pht hin c;
(b) Nhng khim khuyt trong kim sot ni b m nhm kim ton tp on pht hin c ti cc n v thnh vin; v
(c) Nhng khim khuyt trong kim sot ni b m cc kim ton vin n v thnh vin lu vi nhm kim ton tp on.
47. Nu gian ln c nhm kim ton tp on pht hin hoc c kim ton vin n v thnh vin lu vi nhm kim ton tp on (xem on 41(h)), hoc c thng tin cho
thy c gian ln, nhm kim ton tp on phi kp thi trao i vic ny vi cp qun l ph hp ca tp on thng bo cho ngi chu trch nhim chnh trong vic pht
hin v ngn nga gian ln v cc vn c lin quan ti trch nhim ca h. (Tham chiu: on A64)
48. Theo yu cu ca php lut v cc quy nh hoc v l do khc, kim ton vin n v thnh vin c th phi a ra kin kim ton v bo co ti chnh ca mt n v thnh
vin. Trng hp ny, nhm kim ton tp on phi yu cu Ban Gim c tp on thng bo cho Ban Gim c n v thnh vin v bt k vn no m nhm kim ton
tp on bit c v cho rng c nh hng trng yu n bo co ti chnh ca n v thnh vin, m Ban Gim c n v thnh vin c th cha bit v vn . Nu Ban
Gim c tp on t chi trao i vi Ban Gim c n v thnh vin v vn , nhm kim ton tp on phi tho lun vic ny vi Ban qun tr tp on. Nu vn
vn cha c gii quyt, sau khi xem xt v tnh bo mt theo quy nh ca php lut, nhm kim ton tp on phi cn nhc xem c cn ngh kim ton vin n v thnh
vin khng pht hnh bo co kim ton v bo co ti chnh ca n v thnh vin cho ti khi vn c gii quyt hay khng.
Trao i vi Ban qun tr tp on
49. Ngoi cc vn phi trao i theo quy nh ca Chun mc kim ton quc t s 260
[12]
v cc Chun mc kim ton quc t khc, nhm kim ton tp on phi trao i vi
Ban qun tr tp on v nhng vn sau (Tham chiu: on A66):
(a) Khi qut v loi hnh cng vic c thc hin i vi thng tin ti chnh ca cc n v thnh vin.
(b) Khi qut v ni dung m nhm kim ton tp on d kin tham gia vo cng vic ca kim ton vin i vi thng tin ti chnh ca cc n v thnh vin quan trng.
(c) Nhng trng hp nhm kim ton tp on nh gi l cht lng cng vic ca kim ton vin n v thnh vin l ng nghi ngi.
(d) Bt k hn ch no gp phi trong qu trnh kim ton tp on, v d vic tip cn thng tin ca nhm kim ton tp on c th b hn ch.
(e) Gian ln hoc co buc gian ln lin quan n Ban Gim c tp on, Ban Gim c n v thnh vin v cc nhn vin c vai tr quan trng i vi cc kim sot c
p dng cho c tp on hoc cc trng hp gian ln khc dn n sai st trng yu trong bo co ti chnh tp on.
Ti liu, h s kim ton
50. Nhm kim ton tp on phi lu vo ti liu, h s kim ton nhng vn sau
[13]
:
(a) Bn phn tch v cc n v thnh vin, trong nu r cc n v thnh vin quan trng v loi hnh cng vic c thc hin i vi thng tin ti chnh ca cc n v
thnh vin ;
(b) Ni dung, lch trnh v phm vi tham gia ca nhm kim ton tp on vo cng vic c kim ton vin n v thnh vin thc hin i vi cc n v thnh vin quan
trng bao gm vic nhm kim ton tp on sot xt nhng phn c lin quan trong ti liu, h s kim ton ca kim ton vin n v thnh vin v nhng kt lun c
rt ra t cc ti liu, h s .
(c) Trao i bng vn bn gia nhm kim ton tp on v kim ton vin n v thnh vin v nhng yu cu ca nhm kim ton tp on.
***
Hng dn p dng
Cc n v thnh vin l i tng phi kim ton theo quy nh ca php lut hoc v l do khc (Tham chiu: on 3)
A1. Cc yu t c th nh hng n quyt nh ca nhm kim ton tp on v vic c s dng kt qu ca mt cuc kim ton theo quy nh ca php lut hoc v l do khc
cung cp bng chng kim ton cho cuc kim ton tp on hay khng bao gm:
Nhng khc bit gia khun kh v lp v trnh by bo co ti chnh c p dng khi lp bo co ti chnh ca n v thnh vin v khun kh c p dng khi lp
bo co ti chnh tp on.
Nhng khc bit gia cc chun mc kim ton v cc chun mc khc c kim ton vin n v thnh vin p dng vi cc chun mc kim ton v cc chun mc
khc c p dng khi kim ton bo co ti chnh tp on.
Vic kim ton bo co ti chnh ca n v thnh vin c c hon thnh ng hn ph hp vi k hn lp v trnh by bo co ti chnh ca tp on hay khng.
Gii thch thut ng
n v thnh vin (Tham chiu: on 9(a))
A2. C cu t chc ca mt tp on nh hng n cch xc nh cc n v thnh vin ca tp on. V d, h thng bo co ti chnh tp on c th da vo mt c cu t
chc quy nh rng bo co ti chnh phi c lp bi mt cng ty m v mt hoc nhiu cng ty con, cng ty lin doanh, n v c u t c hch ton theo phng
php vn ch s hu hoc phng php gi gc; bi hi s chnh v mt hoc nhiu b phn kinh doanh hoc chi nhnh; hoc kt hp c hai. Tuy nhin, mt s tp on c
th t chc lp bo co ti chnh theo chc nng, quy trnh, sn phm hoc dch v (hoc theo nhm sn phm, dch v), hoc v tr a l. Trong trng hp ny, n v hoc
hot ng kinh doanh c bo co ti chnh c Ban Gim c tp on hoc n v thnh vin lp v c a vo bo co ti chnh tp on, c th l mt chc nng, quy
trnh, sn phm hoc dch v (hoc nhm sn phm hoc dch v), hoc v tr a l.
A3. Nhiu cp n v thnh vin c th tn ti trong h thng bo co ti chnh ca tp on. Trng hp ny, xc nh n v thnh vin theo cc cp tng hp nht nh c
th s ph hp hn l xc nh ring l.
A4. Cc n v thnh vin c tng hp theo tng cp nht nh c th cu thnh mt loi n v thnh vin cho mc ch kim ton tp on; tuy nhin, n v thnh vin
cng c th lp bo co ti chnh tp on, trong hp nht thng tin ti chnh ca cc n v thnh vin ca chnh n (tc l mt tp on con). Do , Chun mc kim
ton ny c th c p dng cho cc ch phn hn kim ton ca tng tp on con v tng nhm kim ton tp on con khc nhau trong mt tp on ln.
n v thnh vin quan trng (Tham chiu: on 9(m))
A5. Khi nh hng v mt ti chnh ca mt n v thnh vin tng ln, ri ro c sai st trng yu trong bo co ti chnh tp on thng tng theo. Nhm kim ton tp on c
th p dng mt t l phn trm trn mt tiu ch c la chn h tr vic xc nh cc n v thnh vin c nh hng ng k v mt ti chnh. Cn s dng xt on
chuyn mn xc nh tiu ch v t l phn trm c p dng cho tiu ch . Da vo c im v tnh hnh c th ca tp on, cc tiu ch thch hp c th bao gm ti
sn, n phi tr, cc lung lu chuyn tin t, li nhun hoc doanh thu ca tp on. V d, nhm kim ton tp on c th coi nhng n v thnh vin c t l cao hn 15%
tiu ch c la chn l nhng n v thnh vin quan trng. Tuy nhin, mt t l cao hn hoc thp hn c th c coi l thch hp ty vo trng hp c th.
A6. Nhm kim ton tp on cng c th xc nh mt n v thnh vin c kh nng gy ra ri ro ng k c sai st trng yu cho bo co ti chnh tp on do c im v tnh
hnh c th ca n v thnh vin (tc l nhng ri ro m kim ton vin c bit lu
[14]
). V d, mt n v thnh vin c th chu trch nhim v giao dch ngoi hi v
v th d lm pht sinh ri ro ng k c sai st trng yu cho tp on, mc d n v thnh vin khng c nh hng ng k v mt ti chnh i vi tp on.
Kim ton vin n v thnh vin (Tham chiu: on 9(b))
A7. Mt thnh vin trong nhm kim ton tp on c th thc hin kim ton bo co ti chnh ca mt n v thnh vin cho mc ch kim ton tp on theo yu cu ca
nhm kim ton tp on. Trong trng hp ny, thnh vin ca nhm kim ton tp on cng l mt kim ton vin n v thnh vin.
Trch nhim (Tham chiu: on 11)
A8. Mc d cc kim ton vin n v thnh vin c th thc hin kim ton bo co ti chnh ca cc n v thnh vin cho mc ch kim ton tp on v phi chu trch nhim
i vi nhng pht hin, kt lun hoc kin kim ton, nhng ch phn hn kim ton tp on v doanh nghip kim ton tp on vn phi chu trch nhim v kin kim
ton tp on.
A9. Khi kin kim ton tp on khng phi l kin chp nhn ton phn v nhm kim ton tp on khng th thu thp y bng chng kim ton thch hp lin quan n
thng tin ti chnh ca mt hoc nhiu n v thnh vin, th on C s ca kin kim ton khng phi l kin chp nhn ton phn trong bo co kim ton bo co ti
chnh tp on cn trnh by r l do khng th thu thp c y bng chng thch hp m khng cp ti kim ton vin n v thnh vin, tr khi vic cp l cn
thit a ra gii thch hp l
[15]
.
Chp nhn v duy tr
Tm hiu ti giai on chp nhn hoc duy tr (Tham chiu: on 12)
A10. Trong trng hp mt hp ng kim ton mi, nhm kim ton tp on c th tm hiu v tp on, cc n v thnh vin v mi trng hot ng t:
Thng tin do Ban Gim c tp on cung cp;
Trao i vi Ban Gim c tp on; v
Trao i vi nhm kim ton tp on, Ban Gim c n v thnh vin, hoc cc kim ton vin n v thnh vin tin nhim, nu c th.
A11. Nhm kim ton tp on c th tm hiu v cc vn sau y:
C cu tp on, c v mt t chc v php l (nh cch thc t chc h thng lp v trnh by bo co ti chnh tp on).
Cc hot ng kinh doanh ca cc n v thnh vin c nh hng ng k n tp on, bao gm ngnh, lnh vc kinh doanh, mi trng php l,kinh t v chnh tr
ca cc hot ng .
Vic s dng cc t chc dch v, nh cc trung tm dch v chung cho tp on.
M t cc kim sot c p dng cho c tp on.
S phc tp ca quy trnh hp nht.
C kim ton vin n v thnh vin no khng thuc doanh nghip hoc mng li ca doanh nghip kim ton tp on s thc hin kim ton bo co ti chnh ca
n v thnh vin hay khng, v l do Ban Gim c tp on ch nh nhiu hn mt kim ton vin.
Liu nhm kim ton tp on:
C c tip cn khng hn ch vi Ban qun tr v Ban Gim c tp on, Ban qun tr v Ban Gim c n v thnh vin, thng tin ca n v thnh vin, v
cc kim ton vin n v thnh vin (bao gm cc ti liu, h s kim ton lin quan m nhm kim ton tp on yu cu) hay khng; v
C th thc hin cc cng vic cn thit i vi thng tin ti chnh ca cc n v thnh vin hay khng.
A12. Trong trng hp duy tr hp ng kim ton vi khch hng, kh nng thu thp y bng chng kim ton thch hp ca nhm kim ton tp on c th b nh hng
bi cc thay i ng k, v d:
Thay i v c cu tp on (v d, m rng, thanh l, ti c cu, hoc thay i trong cch thc t chc h thng lp v trnh by bo co ti chnh tp on).
Thay i trong cc hot ng kinh doanh ca cc n v thnh vin c nh hng ng k n tp on.
Thay i v c cu v thnh phn Ban qun tr v Ban Gim c tp on, hoc nhn s qun l ch cht ca cc n v thnh vin quan trng.
Nhng mi quan tm ca nhm kim ton tp on v tnh chnh trc v nng lc chuyn mn ca Ban Gim c tp on hoc n v thnh vin.
Thay i trong cc kim sot c p dng cho c tp on.
Thay i trong khun kh v lp v trnh by bo co ti chnh c p dng.
K vng thu thp y bng chng kim ton thch hp (Tham chiu: on 13)
A13. Mt tp on c th ch bao gm cc n v thnh vin khng c coi l n v thnh vin quan trng. Trong trng hp ny, ch phn hn kim ton tp on c th k
vng thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton tp on nu nhm kim ton tp on c th:
(a) Thc hin kim ton bo co ti chnh ca mt s n v thnh vin; v
(b) Tham gia vo cng vic do kim ton vin n v thnh vin thc hin i vi thng tin ti chnh ca cc n v thnh vin khc mc cn thit thu thp y
bng chng kim ton thch hp.
Tip cn thng tin (Tham chiu: on 13)
A14. Vic tip cn thng tin ca nhm kim ton tp on c th b hn ch bi cc iu kin thc t m Ban Gim c tp on khng th gii quyt c, v d, d liu c bo
mt theo quy nh ca php lut, hoc kim ton vin n v thnh vin t chi khng cho nhm kim ton tp on tip cn cc ti liu h s kim ton lin quan m nhm
kim ton tp on yu cu. Vic tip cn ny cng c th b hn ch bi Ban Gim c tp on.
A15. Trong trng hp vic tip cn thng tin b hn ch bi cc iu kin thc t, nhm kim ton tp on vn c th thu thp y bng chng kim ton thch hp; tuy
nhintm quan trng ca n v thnh vin cng tng, kh nng thu thp cng kh. V d, nhm kim ton tp on c th khng tip cn c vi Ban qun tr, Ban Gim
c, hoc kim ton vin (bao gm cc ti liu, h s kim ton lin quan m nhm kim ton tp on yu cu) ca n v thnh vin c hch ton theo phng php vn
ch s hu. Nu n v thnh vin khng phi l n v thnh vin quan trng, v nhm kim ton tp on c mt b bo co ti chnh hon chnh ca n v thnh vin,
k c bo co kim ton, v c tip cn thng tin v n v thnh vin do Ban Gim c tp on lu gi, nhm kim ton tp on c th kt lun rng thng tin ny
cung cp y bng chng kim ton thch hp lin quan n n v thnh vin . Tuy nhin, nu n v thnh vin l mt n v thnh vin quan trng th nhm kim
ton tp on s khng th tun theo cc yu cu ca chun mc ny khi kim ton tp on. V d, nhm kim ton tp on s khng th tun th cc quy nh ti on 30 v
31 v vic tham gia vo cng vic ca kim ton vin n v thnh vin. Do , nhm kim ton tp on s khng th thu thp y bng chng kim ton thch hp lin
quan n n v thnh vin . nh hng ca vic nhm kim ton tp on khng th thu thp y bng chng kim ton thch hp c xem xt trong Chun mc kim
ton quc t s 705.
A16. Nhm kim ton tp on s khng th thu thp y bng chng kim ton thch hp nu Ban Gim c tp on hn ch nhm kim ton tp on hoc kim ton vin
n v thnh vin tip cn thng tin ca mt n v thnh vin quan trng.
A17. Mc d nhm kim ton tp on vn c th thu thp c y bng chng kim ton thch hp nu Ban Gim c tp on hn ch h tip cn thng tin ca mt n v
thnh vin c coi l khng quan trng, nhng l do ca s hn ch c th nh hng n kin kim ton tp on, v d c th nh hng n tin cy ca cc cu tr
li ca Ban Gim c tp on i vi cc cu hi phng vn ca nhm kim ton tp on v gii trnh ca Ban Gim c tp on vi nhm kim ton tp on.
A18. Php lut v cc quy nh c th nghim cm vic ch phn hn kim ton tp on t chi hoc rt khi hp ng kim ton. V d, mt s nc, kim ton vin c b
nhim thc hin kim ton trong mt khong thi gian nht nh v b nghim cm khng c rt khi hp ng kim ton trc khi kt thc khong thi gian . Tng t,
i vi khu vc cng, kim ton vin c th khng c php t chi hoc rt khi cuc kim ton do cc quy nh v kim ton trong lnh vc cng hoc lin quan n li ch cng
chng. Trong trng hp , chun mc ny vn p dng cho kim ton tp on, v nh hng ca vic nhm kim ton tp on khng th thu thp y bng chng kim
ton thch hp c xem xt theo Chun mc kim ton quc t s 705.
A19. Ph lc 1 nu ra v d v mt bo co kim ton a ra kin kim ton ngoi tr do nhm kim ton tp on khng th thu thp y bng chng kim ton thch hp lin
quan n n v thnh vin quan trng c hch ton theo phng php vn ch s hu, nhng theo xt on ca nhm kim ton tp on, nh hng ny l trng yu
nhng khng lan ta.
Cc iu khon ca hp ng kim ton (Tham chiu: on 14)
A20. Cc iu khon ca hp ng kim ton xc nh r khun kh v lp v trnh by bo co ti chnh c p dng
[16]
. Hp ng kim ton tp on c th b sung cc iu
khon sau:
Vic trao i thng tin gia nhm kim ton tp on v cc kim ton vin n v thnh vin phi khng b hn ch (trong phm vi php lut v cc quy nh cho
php);
Thng tin trao i quan trng gia cc kim ton vin n v thnh vin, Ban qun tr v Ban Gim c n v thnh vin, k c thng tin trao i v cc khim khuyt
nghim trng trong kim sot ni b, cng phi c trao i vi nhm kim ton tp on;
Thng tin trao i quan trng gia cc c quan qun l v cc n v thnh vin lin quan n cc vn v lp v trnh by bo co ti chnh phi c trao i vi
nhm kim ton tp on; v
phm vi c coi l cn thit, nhm kim ton tp on phi c php:
Tip cn thng tin ca n v thnh vin, tip cn vi Ban qun tr n v thnh vin, Ban Gim c n v thnh vin, v cc kim ton vin n v thnh vin
(bao gm cc ti liu, h s kim ton c lin quan m nhm kim ton tp on yu cu); v
Thc hin hoc yu cu kim ton vin n v thnh vin thc hin kim ton bo co ti chnh ca cc n v thnh vin .
A21. Hn ch i vi:
vic tip cn ca nhm kim ton tp on vi thng tin ca n v thnh vin, Ban qun tr n v thnh vin, Ban Gim c n v thnh vin, hoc cc kim ton
vin n v thnh vin (bao gm cc ti liu, h s kim ton c lin quan m nhm kim ton tp on yu cu); hoc
cng vic cn c thc hin i vi thng tin ti chnh ca cc n v thnh vin
sau khi ch phn hn kim ton tp on chp nhn hp ng kim ton tp on,dn n vic khng th thu thp y bng chng kim ton thch hp v do c th
nh hng n kin kim ton tp on. Trong nhng trng hp ngoi l, nhng hn ch nu trn thm ch c th dn n vic rt khi hp ng kim ton, nu php lut
v cc quy nh cho php.
Chin lc kim ton tng th v k hoch kim ton (Tham chiu: on 16)
A22. Vic sot xt chin lc kim ton tng th v k hoch kim ton tp on l mt phn quan trng trong trch nhim ch o cng tc kim ton tp on ca thnh vin Ban
Gim c ph trch tng th cuc kim ton tp on.
Hiu bit v tp on, cc n v thnh vin v mi trng hot ng
Nhng vn m nhm kim ton tp on cn tm hiu (Tham chiu: on 17)
A23. Chun mc kim ton quc t s 315 hng dn v cc vn m kim ton vin c th xem xt khi tm hiu cc yu t ngnh ngh, php l v cc yu t bn ngoi khc nh
hng n n v c kim ton, bao gm khun kh v lp v trnh by bo co ti chnh c p dng; c im ca n v; cc chin lc, mc tiu v cc ri ro kinh
doanh c lin quan v vic o lng v nh gi kt qu hot ng ca n v
[17]
. Ph lc 2 ca Chun mc ny hng dn cc vn c th i vi tp on, k c quy trnh
hp nht.
Hng dn c Ban Gim c tp on a ra cho cc n v thnh vin (Tham chiu: on 17)
A24. Nhm t c tnh thng nht v kh nng so snh ca thng tin ti chnh, Ban Gim c tp on thng a ra cc hng dn cho cc n v thnh vin. Nhng hng
dn ny quy nh c th cc yu cu i vi thng tin ti chnh ca cc n v thnh vin c a vo bo co ti chnh tp on v thng bao gm cm nang hng dn cc
th tc lp v trnh by bo co ti chnh v mt b bo co mu. Mt b bo co mu thng bao gm cc mu chun cung cp cc thng tin ti chnh dng tng hp
vo bo co ti chnh tp on. Tuy nhin, b bo co mu thng khng phi l b bo co ti chnh hon chnh c lp v trnh by theo khun kh v lp v trnh by bo
co ti chnh c p dng.
A25. Ni dung hng dn thng bao gm:
Cc chnh sch k ton c p dng;
Cc quy nh ca php lut v cc yu cu thuyt minh khc c p dng cho bo co ti chnh tp on, bao gm:
o Xc nh v lp bo co b phn;
o Cc mi quan h v giao dch vi cc bn lin quan;
o Cc giao dch trong ni b tp on v li nhun cha thc hin;
o Cc s d ti khon trong ni b tp on; v
Thi hn bo co.
A26. Hiu bit ca nhm kim ton tp on v cc hng dn c th bao gm:
Tnh r rng v thc t ca cc hng dn hon thnh b bo co mu.
Liu cc hng dn:
o C m t y cc c im ca khun kh v lp v trnh by bo co ti chnh c p dng hay khng;
o C quy nh y v cc vn phi thuyt minh m bo tun th cc yu cu ca khun kh v lp v trnh by bo co ti chnh c p dng hay khng,
v d, thuyt minh v cc mi quan h v giao dch vi cc bn lin quan, thng tin b phn;
o C hng dn v vic xc nh cc bt ton iu chnh khi hp nht hay khng, v d cc giao dch trong ni b tp on, cc khon li nhun cha thc hin v
cc s d ti khon trong ni b tp on; v
o C hng dn vic Ban Gim c n v thnh vin ph duyt bo co ti chnh hay khng.
Gian ln (Tham chiu: on 17)
A27. K kim ton vin phi xc nh v nh gi ri ro c sai st trng yu trong bo co ti chnh do gian ln v phi thit k, thc hin nhng bin php x l thch hp i vi
ri ro nh gi
[18]
. Thng tin c s dng xc nh ri ro c sai st trng yu trong bo co ti chnh tp on do gian ln c th gm:
nh gi ca Ban Gim c tp on v ri ro bo co ti chnh tp on c th c sai st trng yu do gian ln.
Qu trnh Ban Gim c tp on xc nh v x l ri ro do gian ln trong tp on, bao gm bt k ri ro do gian ln c th no c Ban Gim c tp on xc nh,
hoc cc s d ti khon, nhm giao dch hoc thuyt minh c kh nng cha ng ri ro do gian ln.
Liu c n v thnh vin c th no c kh nng xy ra ri ro do gian ln hay khng.
Cch thc Ban qun tr tp on gim st cc quy trnh m Ban Gim c tp on thc hin xc nh v x l ri ro do gian ln trong tp on v cc kim sot m
Ban Gim c tp on thit lp gim thiu nhng ri ro ny.
Cu tr li ca Ban qun tr tp on, Ban Gim c tp on, kim ton ni b (v Ban Gim c n v thnh vin, kim ton vin n v thnh vin, v nhng ngi
khc, nu thch hp) cho cc cu hi phng vn ca nhm kim ton tp on v vic h c bit v bt k gian ln thc t, nghi ng hoc co buc gian ln no gy nh
hng n n v thnh vin hoc tp on hay khng.
Tho lun gia cc thnh vin nhm kim ton tp on v cc kim ton vin n v thnh vin v ri ro c sai st trng yu trong bo co ti chnh ca tp on, k c ri ro do
gian ln (Tham chiu: on 17)
A28. Cc thnh vin ch cht ca nhm kim ton phi tho lun v kh nng xy ra sai st trng yu trong bo co ti chnh ca mt n v do gian ln hoc nhm ln, c bit
ch trng ti nhng ri ro do gian ln. Trong mt cuc kim ton tp on, cc cuc tho lun nhm ny cng c th c s tham gia ca kim ton vin n v thnh vin
[19]
. Quyt
nh ca ch phn hn kim ton tp on v i tng tham gia tho lun, cch thc, thi im v phm vi tho lun chu nh hng ca cc yu t nh kinh nghim lm vic
trc y vi tp on.
A29. Cc cuc tho lun to c hi :
Chia s hiu bit v cc n v thnh vin v mi trng hot ng, k c cc kim sot c p dng cho c tp on.
Trao i thng tin v cc ri ro kinh doanh ca cc n v thnh vin hoc tp on.
Trao i kin v vic bo co ti chnh tp on c kh nng cha ng sai st trng yu do gian ln hoc nhm ln nh th no v u, Ban Gim c tp on v
Ban Gim c n v thnh vin c th sai phm trong vic lp v trnh by bo co ti chnh gian ln v che giu hnh vi gian ln nh th no v ti sn ca cc n v
thnh vin c th b bin th nh th no.
Xc nh cc thng l c Ban Gim c tp on hoc n v thnh vin thc hin m nhng thng l c th b thin lch hoc c thit k x l nhng khon
thu nhp c th dn n vic lp v trnh by bo co ti chnh gian ln, nh thng l v ghi nhn doanh thu khng tun th khun kh v lp v trnh by bo co ti chnh
c p dng.
Xem xt cc yu t bn trong v bn ngoi xc nh c nh hng ti tp on m c th to ra ng lc hoc p lc cho Ban Gim c tp on, Ban Gim c n v
thnh vin hoc nhng ngi khc thc hin hnh vi gian ln, to ra c hi thc hin hnh vi gian ln, hoc cho thy vn ha hoc mi trng cho php Ban Gim c tp
on, Ban Gim c n v thnh vin hoc nhng ngi khc hp l ha hnh vi gian ln ca mnh.
Xem xt ri ro Ban Gim c tp on hoc Ban Gim c n v thnh vin c th khng ch kim sot.
Xem xt liu cc chnh sch k ton nht qun c c p dng lp v trnh by bo co ti chnh ca cc n v thnh vin cho mc ch lp v trnh by bo co ti
chnh tp on hay khng v nu khng, xem xt cch thc pht hin v iu chnh nhng s khc bit trong cc chnh sch k ton (nu khun kh v lp v trnh by bo
co ti chnh c p dng yu cu).
Tho lun v gian ln c pht hin ti cc n v thnh vin, hoc thng tin cho thy s tn ti ca gian ln n v thnh vin.
Chia s nhng thng tin c th cho thy hnh vi khng tun th php lut v cc quy nh, v d: hnh vi hi l hoc chuyn gi khng ph hp.
Cc yu t dn n ri ro (Tham chiu: on 18)
A30. Ph lc 3 a ra cc v d v cc iu kin hoc s kin m khi xy ra ring l hay ng thi, c th cho thy ri ro c sai st trng yu trong bo co ti chnh tp on, k c
ri ro do gian ln.
nh gi ri ro (Tham chiu: on 18)
A31. nh gi ri ro c sai st trng yu trong bo co ti chnh tp on, nhm kim ton tp on da vo nhng thng tin sau:
Thng tin thu thp c t vic tm hiu v tp on, cc n v thnh vin v mi trng hot ng, v v quy trnh hp nht, bao gm bng chng kim ton thu
thp c khi nh gi v vic thit k v thc hin cc kim sot c p dng cho c tp on v cc kim sot lin quan n vic hp nht.
Thng tin thu thp c t cc kim ton vin n v thnh vin.
Hiu bit v kim ton vin n v thnh vin (Tham chiu: on 19-20)
A32. Nhm kim ton tp on ch tm hiu v kim ton vin n v thnh vin khi h d nh ngh kim ton vin n v thnh vin thc hin kim ton bo co ti chnh ca
n v thnh vin cho mc ch kim ton bo co ti chnh tp on. V d: khng cn phi tm hiu v kim ton vin ca nhng n v thnh vin m nhm kim ton tp
on d nh ch thc hin cc th tc phn tch cp tp on.
Cc th tc m nhm kim ton tp on thc hin tm hiu v kim ton vin n v thnh vin v cc ngun bng chng kim ton (Tham chiu: on 19)
A33. Ni dung, lch trnh v phm vi ca cc th tc m nhm kim ton tp on thc hin tm hiu v kim ton vin n v thnh vin chu nh hng ca cc yu t nh
kinh nghim hoc hiu bit trc y v kim ton vin n v thnh vin, v mc m nhm kim ton tp on v kim ton vin n v thnh vin phi tun th cc chnh
sch v th tc chung, v d:
Liu nhm kim ton tp on v kim ton vin n v thnh vin c p dng chung cc chnh sch v th tc trong cc cng vic sau y hay khng:
Thc hin kim ton (v d: phng php lun kim ton);
Kim sot cht lng; hoc
Gim st.
Tnh nht qun hoc tng ng ca:
Php lut v cc quy nh;
Gim st ngh nghip, k lut v m bo cht lng;
Gio dc v o to;
Cc t chc ngh nghip v chun mc ngh nghip; hoc
Ngn ng v vn ha.
A34. Cc yu t ny tng tc vi nhau v khng loi tr ln nhau. V d, tm hiu v kim ton vin n v thnh vin A - ngi p dng nht qun cc chnh sch v th tc
chung v kim sot cht lng, gim st, phng php lun kim ton chung vi nhm kim ton tp on hoc cng hot ng ti cng mt nc, phm vi cc th tc ca
nhm kim ton tp on c th hp hn phm vi cc th tc tm hiu v kim ton vin n v thnh vin B - ngi khng p dng nht qun cc chnh sch v th tc
chung v kim sot cht lng, gim st, phng php lun kim ton chung hoc hot ng nc ngoi. Ni dung ca cc th tc c thc hin lin quan n kim ton
vin n v thnh vin A v B cng c th khc nhau.
A35. Nhm kim ton tp on c th tm hiu v kim ton vin n v thnh vin bng mt s cch khc nhau. V d, trong nm u tin c s tham gia ca kim ton vin n
v thnh vin, nhm kim ton tp on c th:
nh gi kt qu ca h thng gim st kim sot cht lng khi nhm kim ton tp on v kim ton vin n v thnh vin cng thuc mt doanh nghip kim
ton hoc cng mng li, cng hot ng v tun th cc chnh sch v th tc gim st chung
[20]
;
Trao i vi kim ton vin n v thnh vin v cc vn nu trong on 19(a)-(c);
ngh kim ton vin n v thnh vin xc nhn bng vn bn v nhng vn nu trong on 19(a)-(c). Ph lc 4 a ra mt v d v xc nhn bng vn bn ca
kim ton vin n v thnh vin;
Yu cu kim ton vin n v thnh vin tr li cc cu hi v nhng vn nu trong on 19(a)-(c);
Trao i vi cc ng nghip trong doanh nghip kim ton v kim ton vin n v thnh vin, hoc trao i vi bn th ba ng tin cy c hiu bit v kim ton
vin n v thnh vin; hoc
Thu thp xc nhn ca t chc ngh nghip m kim ton vin n v thnh vin l hi vin, cc c quan c thm quyn cp giy chng ch kim ton vin cho kim
ton vin n v thnh vin, hoc cc bn th ba khc.
Trong nhng nm tip theo, vic tm hiu v kim ton vin n v thnh vin c th da vo kinh nghim trc ca nhm kim ton tp on vi kim ton vin n v
thnh vin. Nhm kim ton tp on c th ngh kim ton vin n v thnh vin xc nhn liu c thay i g lin quan n nhng vn nu trong on 19(a)-(c) so vi
nm trc hay khng.
A36. Khi cc c quan gim st c lp c thnh lp gim st hot ng kim ton v cht lng kim ton, hiu bit v mi trng php l c th gip nhm kim ton tp
on nh gi tnh c lp v nng lc chuyn mn ca kim ton vin n v thnh vin. Nhm kim ton tp on c th thu thp thng tin v mi trng php l t kim
ton vin n v thnh vin hoc t cc c quan gim st c lp.
Cc yu cu v o c ngh nghip lin quan n kim ton tp on (Tham chiu: on 19(a))
A37. Khi thc hin kim ton bo co ti chnh ca n v thnh vin cho mc ch kim ton tp on, kim ton vin n v thnh vin phi tun theo cc yu cu v o c
ngh nghip lin quan n kim ton tp on. Cc yu cu c th khc bit hoc c b sung thm so vi nhng yu cu p dng cho kim ton vin n v thnh vin khi
thc hin kim ton theo lut nh ti quc gia ca kim ton vin n v thnh vin. V th, nhm kim ton tp on c th tm hiu liu kim ton vin n v thnh vin c
hiu v tun th y cc yu cu v o c ngh nghip lin quan n kim ton tp on hon thnh trch nhim ca mnh trong cuc kim ton tp on hay khng.
Nng lc chuyn mn ca kim ton vin n v thnh vin (Tham chiu: on 19(b))
A38. Hiu bit ca nhm kim ton tp on v nng lc chuyn mn ca kim ton vin n v thnh vin c th bao gm liu kim ton vin n v thnh vin:
C hiu bit y v cc chun mc kim ton v cc chun mc khc p dng cho kim ton tp on hon thnh trch nhim ca mnh trong cuc kim ton
tp on hay khng;
C cc k nng c bit (v d: kin thc v ngnh c th) cn thit thc hin kim ton bo co ti chnh ca mt n v thnh vin c th hay khng;
C hiu bit y v khun kh v lp v trnh by bo co ti chnh c p dng hon thnh trch nhim ca mnh trong cuc kim ton tp on hay khng
(hng dn ca Ban Gim c tp on cho cc n v thnh vin thng m t cc c im ca khun kh v lp v trnh by bo co ti chnh c p dng).
S dng hiu bit ca nhm kim ton tp on v kim ton vin n v thnh vin (Tham chiu: on 20)
A39. Vic nhm kim ton tp on tham gia vo cng vic ca kim ton vin n v thnh vin hoc thc hin th tc nh gi ri ro b sung hoc thc hin cc th tc kim
ton tip theo i vi bo co ti chnh ca n v thnh vin cng khng th khc phc c thc t l kim ton vin n v thnh vin khng m bo c tnh c lp.
A40. Tuy nhin, nhm kim ton tp on c th khc phc c nhng lo ngi v nng lc chuyn mn ca kim ton vin n v thnh vin (v d: thiu kin thc v ngnh c
th), hoc kim ton vin n v thnh vin khng hot ng trong mi trng c th gim st tch cc cc kim ton vin, bng vic tham gia vo cng vic ca kim ton
vin n v thnh vin hoc thc hin th tc nh gi ri ro b sung hoc thc hin cc th tc kim ton tip theo i vi bo co ti chnh ca n v thnh vin.
A41. Khi php lut v cc quy nh khng cho php tip cn vi cc phn lin quan ca ti liu, h s kim ton ca kim ton vin n v thnh vin, nhm kim ton tp on c
th yu cu kim ton vin n v thnh vin khc phc vn ny bng cch lp bin bn c cha ng cc thng tin lin quan.
Mc trng yu (Tham chiu: on 21-23)
A42. Kim ton vin phi
[21]
:
(a) Khi xy dng chin lc kim ton tng th, kim ton vin phi xc nh:
(i) Mc trng yu i vi tng th bo co ti chnh; v
(ii) Mc hoc cc mc trng yu chi tit p dng cho cc nhm giao dch, s d ti khon hoc thuyt minh nu, trong nhng trng hp c th ca n v c kim
ton, cc nhm giao dch, s d cc ti khon hoc thuyt minh c sai st vi mc thp hn mc trng yu i vi tng th bo co ti chnh nhng c th nh
hng n quyt nh kinh t ca ngi s dng bo co ti chnh; v
(b) Xc nh mc trng yu thc hin.
Trong trng hp kim ton tp on, nhm kim ton tp on phi xc nh mc trng yu i vi tng th bo co ti chnh ca tp on v i vi bo co ti chnh ca
cc n v thnh vin. Mc trng yu i vi tng th bo co ti chnh tp on c s dng khi xy dng chin lc kim ton tng th ca tp on.
A43. gim thiu kh nng do tng hp cc sai st cha c iu chnh v cha c pht hin trong bo co ti chnh tp on vt qu mc trng yu tng th i vi bo
co ti chnh tp on, mc trng yu i vi bo co ti chnh cc n v thnh vin phi thp hn mc trng yu tng th i vi bo co ti chnh tp on. C th xc lp
mc trng yu khc nhau i vi bo co ti chnh ca cc n v thnh vin khc nhau. Mc trng yu i vi bo co ti chnh ca cc n v thnh vin khng nht thit
phi bng mt phn s hc ca mc trng yu tng th i vi bo co ti chnh tp on, v v th tng hp mc trng yu i vi bo co ti chnh ca cc n v thnh vin
khc nhau c th vt qu mc trng yu tng th i vi bo co ti chnh tp on. Mc trng yu i vi bo co ti chnh ca cc n v thnh vin c s dng khi xy
dng chin lc kim ton tng th cho n v thnh vin.
A44. Mc trng yu i vi n v thnh vin c xc nh cho cc n v thnh vin c bo co ti chnh c kim ton hoc sot xt nh mt phn ca cuc kim ton tp
on theo on 26, 27(a) v 29 Chun mc ny. Mc trng yu i vi n v thnh vin c kim ton vin n v thnh vin s dng nh gi liu tng sai st hoc
tng hp cc sai st c pht hin nhng cha c iu chnh, c trng yu hay khng.
A45. Ngoi mc trng yu i vi n v thnh vin, cn xc nh mc gi tr cho cc sai st. Cc sai st c pht hin trong bo co ti chnh ca n v thnh vin cao hn mc
gi tr phi c trao i vi nhm kim ton tp on.
A46. Trng hp kim ton bo co ti chnh ca mt n v thnh vin, kim ton vin n v thnh vin (hoc nhm kim ton tp on) cn xc nh mc trng yu thc hin
i vi bo co ti chnh ca n v thnh vin. Vic ny l cn thit gim kh nng tng hp cc sai st cha c iu chnh v cha c pht hin trong bo co ti
chnh ca n v thnh vin vt qu mc trng yu i vi n v thnh vin ti mc thp hp l. Trong thc t, nhm kim ton tp on c th t mc trng yu i
vi n v thnh vin mc thp ny. Khi , kim ton vin n v thnh vin s dng mc trng yu i vi n v thnh vin nh gi ri ro c sai st trng yu trong
bo co ti chnh ca n v thnh vin v thit k cc th tc kim ton tip theo x l cc ri ro nh gi v nh gi xem liu tng sai st hoc tng hp cc sai st
c pht hin c trng yu hay khng.
Bin php x l i vi cc ri ro nh gi
Xc nh loi cng vic phi thc hin i vi thng tin ti chnh ca n v thnh vin (Tham chiu: on 26-27)
A47. Vic nhm kim ton tp on xc nh loi cng vic phi thc hin i vi thng tin ti chnh ca n v thnh vin v s tham gia ca nhm kim ton tp on vo cng
vic ca kim ton vin n v thnh vin chu nh hng ca cc yu t sau:
a. Tm quan trng ca n v thnh vin;
b. Ri ro ng k c sai st trng yu c pht hin trong bo co ti chnh tp on;
c. nh gi ca nhm kim ton tp on v vic thit k cc kim sot c p dng cho c tp on v xc nh liu cc kim sot ny c thc hin hay cha; v
d. Hiu bit ca nhm kim ton tp on v kim ton vin n v thnh vin.
S di y cho thy tm quan trng ca n v thnh vin nh hng nh th no ti quyt nh ca nhm kim ton tp on v loi cng vic phi thc hin i vi
thng tin ti chnh ca n v thnh vin.
n v thnh vin c ri ro ng k c sai st trng yu i vi bo co ti chnh tp on do bn cht hay hon cnh c th ca n v thnh vin hay khng? (on 27)
Thc hin kim ton bo co ti chnh ca n v thnh vin*
(on 26)
Thc hin kim ton bo co ti chnh ca n v thnh vin* hoc kim ton mt hoc nhiu s d ti khon, nhm giao dch, hoc thuyt minh lin quan n kh nng xy ra ri ro ng k; hoc cc th tc kim ton c th lin quan n kh nng xy ra cc ri ro ng k (on 27)
C thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton tp on hay khng?
(on 29)
C
n v thnh vin c nh hng ng k v mt ti chnh i vi tp on hay khng? (on 26)
Thc hin th tc phn tch cp tp on i vi cc n v thnh vin khng quan trng (on 28)
KHNG
KHNG
i vi cc n v thnh vin c la chn thm:
Thc hin kim ton bo co ti chnh ca n v thnh vin;*hoc
Thc hin kim ton mt hay nhiu s d ti khon, nhmgiao dch, hoc thuyt minh lin quan; hoc
Sot xt bo co ti chnh ca n v thnh vin; hoc
Thc hin cc th tc c th khc (on 29)
KHNG
Trao i vi kim ton vin n v thnh vin
(on 40)
C
*c thc hin bng cch s dng mc trng yu i vi n v thnh vin
.
C
Cc n v thnh vin quan trng (Tham chiu: on 27(b)-(c))
A48. Nhm kim ton tp on c th xc nh mt n v thnh vin l quan trng v n v thnh vin c ri ro ng k c sai st trng yu i vi bo co ti chnh tp on
do bn cht hoc hon cnh c th ca n v . Trng hp ny, nhm kim ton tp on c th xc nh cc nhm giao dch, s d ti khon hoc thuyt minh chu nh
hng ca cc ri ro ng k ny. Khi , nhm kim ton tp on c th quyt nh thc hin, hoc ngh kim ton vin n v thnh vin ch thc hin kim ton cc
nhm giao dch, s d ti khon hoc thuyt minh . V d, trng hp c m t on A6, vic kim ton bo co ti chnh ca n v thnh vin c th ch gii hn
vic kim ton cc nhm giao dch, s d ti khon v thuyt minh b nh hng bi hot ng kinh doanh ngoi hi ca n v thnh vin . Trong trng hp nhm kim
ton tp on ngh kim ton vin n v thnh vin thc hin kim ton mt hoc nhiu nhm giao dch, s d ti khon hoc thuyt minh c th, vic trao i thng tin
ca nhm kim ton tp on (xem on 40) phi tnh n thc t l nhiu khon mc trong bo co ti chnh c lin quan vi nhau.
A49. Nhm kim ton tp on c th thit k cc th tc kim ton x l ri ro ng k c sai st trng yu trong bo co ti chnh tp on. V d, trng hp c ri ro ng
k l hng tn kho b li thi, nhm kim ton tp on c th thc hin, hoc ngh kim ton vin n v thnh vin thc hin cc th tc kim ton c th i vi vic
nh gi hng tn kho ti n v thnh vin nm gi mt khi lng ln hng tn kho c kh nng b li thi mc d n v thnh vin khng phi l n v thnh vin quan
trng.
Cc n v thnh vin khng quan trng (Tham chiu: on 28-29)
A50. Ty thuc vo tnh hnh ca cuc kim ton, bo co ti chnh ca cc n v thnh vin c th c tng hp nhiu cp khc nhau cho mc ch thc hin cc th tc
phn tch. Kt qu ca cc th tc phn tch chng thc cho cc kt lun ca nhm kim ton tp on rng khng c ri ro ng k c sai st trng yu no ca thng tin ti
chnh c tng hp ca cc n v thnh vin khng quan trng.
A51. Quyt nh ca nhm kim ton tp on v vic chn bao nhiu n v thnh vin theo on 29, chn nhng n v thnh vin no, v loi cng vic phi thc hin i vi
thng tin ti chnh ca tng n v thnh vin c la chn c th chu nh hng ca cc nhn t sau:
Phm vi ca bng chng kim ton k vng s thu thp c t bo co ti chnh ca cc n v thnh vin quan trng.
n v thnh vin mi c thnh lp hay c mua li.
C nhng thay i ng k n v thnh vin hay khng.
Cng vic kim ton ni b thc hin ti n v thnh vin hay cha v nh hng ca cng vic n cuc kim ton tp on.
Cc n v thnh vin c p dng cc h thng v quy trnh chung khng.
Tnh hu hiu ca cc hot ng kim sot c p dng cho c tp on.
Cc bin ng bt thng c pht hin nh cc th tc phn tch c thc hin cp tp on.
nh hng ng k v mt ti chnh hoc ri ro ca n v thnh vin so vi cc n v thnh vin khc cng loi.
n v thnh vin c phi l i tng phi kim ton bt buc theo php lut v cc quy nh hay v mt l do khc.
Vic a vo mt yu t khng th d on trc khi la chn cc n v thnh vin c th lm tng kh nng pht hin sai st trng yu i vi bo co ti chnh ca cc n
v thnh vin. Vic la chn cc n v thnh vin thng c thay i theo chu k.
A52. Vic sot xt bo co ti chnh ca mt n v thnh vin c th c thc hin theo Chun mc quc t v sot xt bo co ti chnh (ISRE) 2400
[22]
v hoc ISRE 2410
[23]
tu theo tng trng hp. Nhm kim ton tp on cng c th thc hin thm cc th tc b sung h tr cho vic sot xt.
A53. Nh hng dn ti on A13, mt tp on c th ch bao gm cc n v thnh vin khng quan trng. Trng hp ny, nhm kim ton tp on c th thu thp c
y bng chng kim ton thch hp lm c s a ra kin kim ton tp on thng qua vic xc nh loi cng vic phi thc hin i vi thng tin ti chnh ca cc
n v thnh vin theo on 29. Nhm kim ton tp on kh c kh nng thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton nu
nhm kim ton tp on, hoc kim ton vin n v thnh vin ch th nghim cc kim sot c p dng cho c tp on v thc hin cc th tc phn tch i vi thng
tin ti chnh ca cc n v thnh vin.
Tham gia vo cng vic ca kim ton vin n v thnh vin (Tham chiu: on 30 -31)
A54. Cc yu t c th nh hng n s tham gia ca nhm kim ton tp on vo cng vic ca kim ton vin n v thnh vin bao gm:
(a) Tm quan trng ca n v thnh vin;
(b) Ri ro ng k c sai st trng yu c pht hin i vi bo co ti chnh ca tp on; v
(c) Hiu bit ca nhm kim ton tp on v kim ton vin n v thnh vin.
Trng hp mt n v thnh vin l quan trng hoc pht hin c cc ri ro ng k, nhm kim ton tp on thc hin cc th tc c m t ti on 30-31.
Trng hp n v thnh vin khng quan trng, ni dung, lch trnh v phm vi tham gia ca nhm kim ton tp on vo cng vic ca kim ton vin n v thnh vin s
thay i da trn s hiu bit ca nhm kim ton tp on v kim ton vin n v thnh vin . Thc t l n v thnh vin khng phi l n v thnh vin quan trng s
tr nn th yu. V d, mt n v thnh vin khng c coi l quan trng, nhng nhm kim ton tp on vn c th quyt nh tham gia vo vic nh gi ri ro ca kim
ton vin n v thnh vin, v nhm kim ton tp on lo ngi v nng lc chuyn mn ca kim ton vin n v thnh vin (v d thiu nhng hiu bit v ngnh c th),
hoc kim ton vin n v thnh vin khng hot ng trong mi trng gim st tch cc cc kim ton vin.
A55. Cc hnh thc tham gia vo cng vic ca kim ton vin n v thnh vin ngoi cc hnh thc m t ti on 30-31 v 42, da trn hiu bit ca nhm kim ton tp on v
kim ton vin n v thnh vin bao gm:
(a) Hp vi Ban Gim c n v thnh vin hoc cc kim ton vin n v thnh vin tm hiu v n v thnh vin v mi trng hot ng.
(b) Sot xt chin lc kim ton tng th v k hoch kim ton ca kim ton vin n v thnh vin.
(c) Thc hin cc th tc nh gi ri ro pht hin v nh gi cc ri ro c sai st trng yu ti n v thnh vin. Cc th tc ny c th c thc hin cng vi kim
ton vin n v thnh vin hoc do nhm kim ton tp on thc hin.
(d) Thit k v thc hin cc th tc kim ton tip theo. Cc th tc ny c th c thit k v thc hin cng vi kim ton vin n v thnh vin hoc do nhm kim
ton tp on thc hin.
(e) Tham d vo cuc hp tng kt hoc cc cuc hp quan trng khc gia kim ton vin n v thnh vin v Ban Gim c n v thnh vin.
(f) Sot xt nhng phn c lin quan khc ca ti liu, h s kim ton ca kim ton vin n v thnh vin.
Quy trnh hp nht
Cc bt ton iu chnh v phn loi li khi hp nht (Tham chiu: on 34)
A56. Quy trnh hp nht c th yu cu phi iu chnh li cc s liu bo co trong bo co ti chnh tp on khng qua h thng x l giao dch thng thng, v c th
khng phi l i tng ca cc kim sot ni b nh cc thng tin ti chnh khc. nh gi ca nhm kim ton tp on v tnh thch hp, tnh y v tnh chnh xc ca
cc bt ton iu chnh c th bao gm:
nh gi liu cc iu chnh ng k c phn nh ph hp vi cc s kin v giao dch lin quan hay khng;
Xc nh liu cc iu chnh ng k c tnh ton v x l chnh xc v c Ban Gim c tp on hoc/v Ban Gim c n v thnh vin ph duyt hay
cha;
Xc nh liu cc iu chnh ng k c chng t ph hp chng minh v c ghi chp y hay khng; v
Kim tra vic i chiu v loi tr cc giao dch trong ni b tp on, li nhun cha thc hin, cc s d ti khon trong ni b tp on.
Trao i vi kim ton vin n v thnh vin (Tham chiu: on 40-41)
A57. Nu khng c s trao i hiu qu thng tin hai chiu gia nhm kim ton tp on v kim ton vin n v thnh vin, c th xy ra c ri ro l nhm kim ton tp on
khng thu thp c y bng chng kim ton thch hp lm c s cho kin kim ton tp on. Vic trao i r rng v kp thi v cc yu cu ca nhm kim ton
tp on s hnh thnh c s cho s trao i thng tin hai chiu hiu qu gia nhm kim ton tp on v kim ton vin n v thnh vin.
A58. Cc yu cu ca nhm kim ton tp on thng c trao i thng qua th hng dn. Ph lc 5 hng dn v cc vn c yu cu v cc vn b sung c th c
bao gm trong th hng dn. Vic trao i ca kim ton vin n v thnh vin vi nhm kim ton tp on thng c thc hin bng bin bn hoc bo co v cng
vic thc hin. Tuy nhin, vic trao i gia nhm kim ton tp on v kim ton vin n v thnh vin c th khng nht thit phi bng vn bn. V d, nhm kim
ton tp on c th gp kim ton vin n v thnh vin tho lun v cc ri ro ng k c pht hin hoc sot xt nhng phn c lin quan ca ti liu, h s kim
ton ca kim ton vin n v thnh vin. Tuy nhin, nhng yu cu v ti liu, h s ca chun mc ny v cc Chun mc kim ton quc t khc vn c p dng.
A59. V d, khi hp tc vi nhm kim ton tp on, kim ton vin n v thnh vin s cho nhm kim ton tp on tip cn vi ti liu, h s kim ton lin quan nu php
lut v cc quy nh cho php.
A60. Trng hp mt thnh vin ca nhm kim ton tp on cng l kim ton vin n v thnh vin, nhm kim ton tp on c th t c mc tiu l trao i r rng vi
kim ton vin n v thnh vin bng cc hnh thc khc ngoi trao i bng vn bn c th. V d:
Vic kim ton vin n v thnh vin c tip cn vi chin lc kim ton tng th v k hoch kim ton c th l y theo quy nh ti on 40 v trao i
theo yu cu ca nhm kim ton tp on; v
Vic nhm kim ton tp on c sot xt ti liu, h s kim ton ca kim ton vin n v thnh vin c th l y theo quy nh ti on 41 v trao i cc
vn lin quan n kt lun ca nhm kim ton tp on.
nh gi tnh y v thch hp ca bng chng kim ton thu thp c
Sot xt ti liu, h s kim ton ca kim ton vin n v thnh vin (Tham chiu: on 42(b))
A61. Phn no ca ti liu, h s kim ton ca kim ton vin n v thnh vin s lin quan n cuc kim ton tp on c th thay i ty theo tng trng hp. Thng thng,
trng tm s l cc ti liu, h s kim ton lin quan n cc ri ro ng k c sai st trng yu trong bo bo ti chnh tp on. Phm vi sot xt c th b nh hng bi vic
ti liu, h s kim ton ca kim ton vin n v thnh vin c cng ty kim ton n v thnh vin sot xt hay cha.
Tnh y v thch hp ca bng chng kim ton (Tham chiu: on 44-45)
A62. Nu nhm kim ton tp on kt lun rng cha thu thp c y bng chng kim ton thch hp lm c s cho kin kim ton tp on, nhm kim ton tp on
c th yu cu kim ton vin n v thnh vin thc hin cc th tc b sung. Nu vic ny khng kh thi, nhm kim ton tp on c th thc hin cc th tc ring ca
nhm i vi thng tin ti chnh ca n v thnh vin.
A63. nh gi ca ch phn hn kim ton tp on v nh hng tng hp ca cc sai st (c nhm kim ton tp on pht hin hoc c kim ton vin n v thnh vin
thng bo) cho php ch phn hn kim ton tp on xc nh liu tng th bo co ti chnh tp on c sai st trng yu hay khng.
Trao i vi Ban Gim c v Ban qun tr tp on
Trao i vi Ban Gim c tp on (Tham chiu: on 46-48)
[24]
quy nh v hng dn v vic trao i v gian ln vi Ban Gim c v nu Ban Gim c c lin quan n gian ln th phi trao
i vi Ban qun tr.
A65. Ban Gim c tp on c th cn gi b mt nhng thng tin nhy cm trng yu nht nh. V d cc vn c th quan trng i vi bo co ti chnh ca n v thnh
vin m Ban Gim c n v thnh vin c th khng nhn bit c bao gm:
Kh nng xy ra kin tng v tranh chp.
K hoch ct gim cc ti sn quan trng.
Cc s kin pht sinh sau ngy kt thc k k ton.
Cc tha thun php l quan trng.
Trao i vi Ban qun tr tp on (Tham chiu: on 49)
A66. Cc vn m nhm kim ton tp on trao i vi Ban qun tr tp on c th bao gm cc vn c kim ton vin n v thnh vin thng bo cho nhm kim ton
vin tp on m nhm kim ton vin tp on xt thy l cc vn quan trng thuc trch nhim ca Ban qun tr tp on. Vic trao i vi Ban qun tr tp on din
ra ti nhng thi im khc nhau trong sut qu trnh kim ton tp on. V d, cc vn c nu trong on 49(a)-(b) c th c trao i sau khi nhm kim ton tp
on xc nh cng vic cn thc hin i vi thng tin ti chnh ca cc n v thnh vin. Mt khc, vn c nu trong on 49(c) c th c trao i khi kt thc
cuc kim ton, v cc vn c nu trong on 49(d)-(e) c th c trao i khi cc vn pht sinh.
Ph lc 1
(Tham chiu: on A19)
V d v kin ngoi tr khi nhm kim ton tp on khng th thu thp y bng chng kim ton thch hp lm c s cho kin
kim ton tp on
Trong v d ny, nhm kim ton tp on khng th thu thp y bng chng kim ton thch hp lin quan n mt n v thnh vin quan trng c hch ton theo phng
php vn ch s hu (c ghi nhn vi gi tr 15 triu USD trong bng cn i k ton c tng gi tr ti sn l 60 triu USD) v nhm kim ton tp on khng c tip cn vi ti
liu, s k ton, Ban Gim c, hoc kim ton vin ca n v thnh vin.
Nhm kim ton tp on c bo co ti chnh ti ngy 31/12/20X1 c kim ton v bo co kim ton v bo co ti chnh ca n v thnh vin, v xem xt cc thng tin
ti chnh lin quan n n v thnh vin do Ban Gim c tp on cung cp.
Theo xt on ca ch phn hn kim ton tp on, nh hng i vi bo co ti chnh tp on ca vic khng th thu thp y bng chng kim ton thch hp l trng yu,
nhng khng lan ta.
Bo co kim ton v bo co ti chnh hp nht
[25]
Chng ti kim ton bo co ti chnh hp nht km theo ca Cng ty ABC v cc cng ty con, bao gm bng cn i k ton hp nht ti ngy 31/12/20X1, bo co kt
qu hot ng kinh doanh hp nht, bo co thay i vn ch s hu v bo co lu chuyn tin t hp nht cho nm ti chnh kt thc cng ngy v bn thuyt minh bo
co ti chnh hp nht.
Trch nhim
[26]
ca Ban Gim c
Ban Gim c Tp on chu trch nhim v vic lp v trnh by hp l bo co ti chnh hp nht theo cc Chun mc bo co ti chnh quc t
[27]
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 hp nht khng c sai st trng yu do gian ln hoc
nhm ln.
Trch nhim ca chng ti l a ra kin v Bo co ti chnh hp nht da trn kt qu ca cuc kim ton. Chng ti tin hnh kim ton theo cc Chun mc Kim
ton quc t. Cc chun mc ny yu cu chng ti phi tun th cc yu cu v o c ngh nghip, phi lp k hoch v thc hin vic kim ton t c s m
bo hp l v vic bo co ti chnh hp nht 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 hp nht. 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 hp nht do gian ln hoc nhm ln. Khi thc
hin nh gi cc ri ro ny, kim ton vin xem xt kim sot ni b lin quan n vic lp v trnh by hp l bo co ti chnh hp nht
[28]
nhm thit k cc th tc
kim ton ph hp, tuy nhin khng nhm mc ch a ra kin v hiu qu ca kim sot ni b ca n v
[29]
. 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 hp
nht.
C s kin ngoi tr
Khon u t ca Cng ty ABC vo Cng ty XYZ, mt cng ty lin doanh vi nc ngoi c mua li trong nm v c hch ton theo phng php vn ch s hu,
c ghi nhn vi gi tr l 15 triu USD trn bng cn i k ton hp nht ti ngy 31/12/20X1, v phn s hu ca ABC trong khon thu nhp rng l 1 triu USD ca
XYZ c bao gm trong bo co kt qu hot ng kinh doanh hp nht cho nm ti chnh kt thc cng ngy. Chng ti khng th thu thp c y bng chng
thch hp v gi tr ghi s ca khon u t ca ABC vo XYZ ti ngy 31/12/20X1 cng nh phn s hu ca ABC trong khon thu nhp rng ca XYZ cho nm v
chng ti khng c tip cn vi thng tin ti chnh, Ban Gim c, v kim ton vin ca XYZ. Do , chng ti khng th xc nh liu c cn thit phi iu chnh cc
s liu ny hay khng.
kin ngoi tr
Theo kin ca chng ti, ngoi tr nhng nh hng (nu c) ca vn c nu trong on C s kin ngoi tr, bo co ti chnh hp nht trnh by hp l, trn cc
kha cnh trng yu (hoc phn nh trung thc v hp l) tnh hnh ti chnh ca Cng ty ABC v cc cng ty con 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 Chun mc bo co ti chnh quc t.
Nu theo xt on ca ch phn hn kim ton kim ton tp on, nh hng ca vic khng th thu thp y bng chng kim ton thch hp i vi bo co ti chnh tp on l
trng yu v lan ta, ch phn hn kim ton kim ton tp on s t chi a ra kin theo Chun mc kim ton quc t s 705.
[a ch ca kim ton vin] Kim ton vin ]
Ph lc 2
(Tham chiu: on A23)
V d v cc vn m nhm kim ton tp on phi tm hiu
Cc v d di y bao gm nhiu vn , tuy nhin khng phi tt c cc vn ny u lin quan n mi cuc kim ton tp on v cc v d ny khng hon ton y .
Cc kim sot c p dng cho c tp on
1. Cc kim sot c p dng cho c tp on c th bao gm s kt hp ca cc kim sot sau:
Cc cuc hp thng xuyn gia Ban Gim c tp on v Ban Gim c n v thnh vin tho lun vic pht trin kinh doanh v nh gi kt qu hot ng.
Gim st cc hot ng v kt qu ti chnh ca cc n v thnh vin, bao gm cc th tc bo co thng xuyn. Vic ny gip cho Ban Gim c tp on gim st
kt qu hot ng thc t ca cc n v thnh vin so vi k hoch v c nhng bin php thch hp.
Quy trnh nh gi ri ro ca Ban Gim c tp on, bao gm xc nh, phn tch v qun l cc ri ro kinh doanh, k c ri ro do gian ln, c th dn n sai st
trng yu trong bo co ti chnh tp on.
Gim st, kim sot, i chiu, v loi tr cc giao dch trong ni b tp on, li nhun cha thc hin v cc s d ti khon trong ni b tp on.
Quy trnh gim st tnh kp thi v nh gi tnh chnh xc v y ca thng tin ti chnh nhn c t cc n v thnh vin.
Mt h thng cng ngh thng tin trung tm c kim sot bi cng mt h thng kim sot cng ngh thng tin chung cho ton b hoc mt phn tp on.
Cc hot ng kim sot trong mt h thng cng ngh thng tin chung cho ton b hoc mt s n v thnh vin.
Gim st cc kim sot, bao gm cc hot ng ca kim ton ni b v cc chng trnh t nh gi.
Cc chnh sch v th tc nht qun, bao gm cm nang hng dn cc th tc lp v trnh by bo co ti chnh tp on.
Cc chng trnh p dng cho c tp on nh chun mc o c v cc chng trnh ngn nga gian ln.
S phn cng quyn hn v trch nhim cho Ban Gim c n v thnh vin.
2. V d, kim ton ni b c th c coi l mt phn ca cc kim sot c p dng cho c tp on khi chc nng kim ton ni b c tp trung. Chun mc kim ton
quc t s 610
[30]
quy nh v vic nh gi ca nhm kim ton tp on v nng lc v tnh khch quan ca kim ton vin ni b khi nhm kim ton tp on d nh s
dng cng vic ca kim ton vin ni b.
Quy trnh hp nht
3. Hiu bit ca nhm kim ton tp on v quy trnh hp nht c th bao gm cc vn sau:
Cc vn lin quan n khun kh v lp v trnh by bo co ti chnh c p dng:
Mc hiu bit ca Ban Gim c n v thnh vin v khun kh v lp v trnh by bo co ti chnh c p dng.
Quy trnh xc nh v hch ton k ton cc n v thnh vin theo khun kh v lp v trnh by bo co ti chnh c p dng.
Quy trnh xc nh cc b phn bo co cho mc ch bo co b phn theo khun kh v lp v trnh by bo co ti chnh c p dng.
Quy trnh xc nh cc mi quan h v giao dch vi cc bn lin quan cho mc ch bo co theo khun kh v lp v trnh by bo co ti chnh c p dng.
Cc chnh sch k ton c p dng cho vic lp v trnh by bo co ti chnh tp on, cc thay i so vi nm ti chnh trc v cc thay i l kt qu do vic p
dng cc chun mc mi hoc c sa i theo khun kh v lp v trnh by bo co ti chnh c p dng.
Cc th tc x l i vi nhng n v thnh vin c k k ton nm khc vi tp on.
Cc vn lin quan n quy trnh hp nht:
Quy trnh Ban Gim c tp on tm hiu v cc chnh sch k ton c cc n v thnh vin p dng, v nu c th, m bo rng cc chnh sch k ton nht
qun c p dng cho vic lp v trnh by bo co ti chnh ca cc n v thnh vin s dng cho bo co ti chnh hp nht ca tp on, v m bo rng nhng s
khc bit trong cc chnh sch k ton c xc nh v iu chnh khi cn thit theo khun kh v lp v trnh by bo co ti chnh c p dng. Cc chnh sch k ton
nht qun l cc nguyn tc, c s, qui c, quy nh v thng l c th c tp on p dng, da trn khun kh v lp v trnh by bo co ti chnh c p dng, m
cc n v thnh vin s dng bo co cc giao dch tng t mt cch nht qun. Cc chnh sch ny thng c m t trong cm nang hng dn cc th tc lp v
trnh by bo co ti chnh v b bo co mu do Ban Gim c tp on pht hnh.
Quy trnh ca Ban Gim c tp on m bo vic lp v trnh by bo co ti chnh y , chnh xc v kp thi ca cc n v thnh vin nhm phc v cho
mc ch bo co ti chnh hp nht.
Quy trnh qui i thng tin ti chnh ca cc n v thnh vin c n v tin t khc n v tin t ca bo co ti chnh tp on.
Cng ngh thng tin c t chc nh th no cho vic hp nht, bao gm cc giai on th cng v t ng ca quy trnh, v cc kim sot th cng v t ng ti
cc giai on khc nhau ca quy trnh hp nht.
Quy trnh Ban Gim c tp on thu thp thng tin v cc s kin pht sinh sau ngy kt thc k k ton.
Cc vn lin quan n iu chnh hp nht:
Quy trnh ghi chp cc bt ton iu chnh hp nht, bao gm vic lp, ph duyt v x l cc bt ton ghi s c lin quan, v kinh nghim ca nhng ngi chu
trch nhim v vic hp nht.
Cc bt ton iu chnh hp nht theo yu cu ca khun kh v lp v trnh by bo co ti chnh c p dng.
L do kinh t ca cc s kin v giao dch lm pht sinh cc iu chnh hp nht.
Tn sut, bn cht v quy m ca cc giao dch gia cc n v thnh vin.
Cc th tc gim st, kim sot, i chiu v loi tr cc giao dch trong ni b tp on, cc khon li nhun cha thc hin v cc s d ti khon trong ni b tp
on.
Cc bc thc hin xc nh gi tr hp l ca ti sn c mua v cc khon n phi tr, cc th tc phn b li th thng mi (khi thch hp) v kim tra tn
tht li th thng mi, ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng.
Cc tha thun vi mt c ng chi phi hoc cc c ng thiu s lin quan n cc khon l ca mt n v thnh vin (v d, ngha v ca c ng thiu s trong
vic b p li cc khon l ny).
V d v cc iu kin hoc s kin c th cho thy ri ro c sai st trng yu trong bo co ti chnh tp on
Cc v d di y bao gm nhiu iu kin v s kin; tuy nhin, khng phi tt c cc iu kin hoc s kin u lin quan n mi cuc kim ton tp on v cc v d ny cha
hon ton y .
C cu tp on phc tp, c bit l khi thng xuyn c cc giao dch mua bn, gii th hoc ti c cu t chc.
C cu qun tr doanh nghip khng tt, bao gm cc quy trnh ra quyt nh khng minh bch.
Khng c cc kim sot c p dng cho c tp on hoc cc kim sot khng hiu qu, v d thng tin ca Ban Gim c tp on v vic gim st hot ng ca cc
n v thnh vin v cc kt qu khng y .
Cc n v thnh vin ang hot ng ti nc ngoi ni c th gp phi cc yu t nh c s can thip bt thng ca chnh ph vo cc lnh vc nh thng mi v chnh
sch ti kho, cc hn ch v tin t v chi tr c tc, v cc bin ng v t gi hi oi.
Hot ng kinh doanh ca cc n v thnh vin cha ng ri ro cao nh c cc hp ng di hn hoc hp ng mua bn cng c ti chnh mi hoc phc tp.
Nhng vn khng chc chn lin quan n thng tin ti chnh ca cc n v thnh vin cn c tng hp trong bo co ti chnh tp on theo khun kh v lp v trnh
by bo co ti chnh c p dng, v d liu c tn ti cc n v c mc ch c bit hoc n v khng kinh doanh hay khng, v thng tin ca cc n v c cn c
tng hp vo bo co ti chnh tp on hay khng.
Cc mi quan h v giao dch bt thng vi cc bn lin quan.
Trc y c trng hp cc s d ti khon trong ni b tp on khng khp nhau hoc khng c i chiu khi hp nht.
S tn ti ca cc giao dch phc tp c hch ton ti nhiu n v thnh vin.
Cc chnh sch k ton m cc n v thnh vin p dng khng nht qun vi cc chnh sch k ton p dng cho bo co ti chnh tp on.
Vic cc n v thnh vin c thi im kt thc nm ti chnh khc nhau c th b li dng lm sai lch thi im ca cc giao dch.
Trc y c trng hp thiu bt ton iu chnh hp nht hoc cc bt ton iu chnh hp nht khng c ph duyt.
Lp k hoch v thu c li cho tp on, hoc c cc giao dch ln vi cc n v c hng u i v thu.
Thng xuyn thay i kim ton vin thc hin kim ton bo co ti chnh ca n v thnh vin.
V d v th xc nhn ca kim ton vin n v thnh vin
Di y khng phi l mu th xc nhn chun. Th xc nhn ca kim ton vin n v thnh vin ny c th khc vi th xc nhn ca kim ton vin n v thnh vin khc v c
th khc nhau gia k ny vi k khc.
Th xc nhn thng c thu thp trc khi bt u cng vic kim ton bo co ti chnh ca n v thnh vin.
[Ngy thng]
Knh gi: [ng/B ch phn hn kim ton tp on]
Th xc nhn ny phc v cuc kim ton bo co ti chnh tp on ca [tn cng ty m] cho nm ti chnh kt thc [ngy] nhm mc ch a ra kin v vic liu bo co ti
chnh ca tp on c trnh by hp l, trn cc kha cnh trng yu (phn nh trung thc v hp l) tnh hnh ti chnh ca tp on ti [ngy], kt qu kinh doanh v tnh hnh lu
chuyn tin t cho nm ti chnh kt thc cng ngy, ph hp vi [khun kh v lp v trnh by bo co ti chnh c p dng] hay khng.
Chng ti xc nhn nhn c hng dn ca ng/B vo [ngy], trong ngh chng ti thc hin cc cng vic c th i vi thng tin ti chnh ca [tn n v thnh vin]
cho nm ti chnh kt thc [ngy].
Chng ti xc nhn rng:
1. Chng ti c th tun th cc hng dn./Chng ti thng bo vi ng/B rng chng ti s khng th tun th cc hng dn sau [nu c th cc hng dn] v cc l do sau
y [nu c th l do].
2. Cc hng dn r rng v chng ti hiu cc hng dn ./Chng ti nh gi cao nu ng/B c th lm r thm cc hng dn sau [nu c th cc hng dn].
3. Chng ti s hp tc vi ng/B v ng ng/B tip cn cc ti liu, h s kim ton c lin quan.
Chng ti tha nhn rng:
1. Thng tin ti chnh ca [tn n v thnh vin] s c bao gm trong bo co ti chnh tp on ca [tn cng ty m].
2. ng/B c th cn thit phi tham gia vo cng vic m ng/B ngh chng ti thc hin i vi thng tin ti chnh ca [tn n v thnh vin] cho nm ti chnh kt thc
[ngy].
3. ng/B d nh nh gi v, nu thy thch hp, s dng kt qu cng vic ca chng ti cho mc ch kim ton bo co ti chnh tp on ca [tn cng ty m].
Lin quan n cng vic m chng ti s thc hin i vi thng tin ti chnh ca [tn n v thnh vin], mt [m t n v thnh vin, v d, cng ty con do cng ty m s hu ton
b, cng ty con, cng ty lin doanh, cng ty nhn u t c hch ton theo phng php vn ch s hu hoc phng php gi gc] ca [tn cng ty m], chng ti xc nhn nhng
iu sau y:
1. Chng ti hiu y v [nu r cc yu cu v o c ngh nghip c lin quan] hon thnh trch nhim ca chng ti trong vic kim ton bo co ti chnh tp on v
s tun th cc yu cu . C th l, i vi [tn cng ty m] v cc n v thnh vin khc trong tp on, chng ti c lp theo [nu r cc yu cu v o c c lin quan]
v tun th cc yu cu c p dng ca [tham chiu n cc quy nh] do [tn ca c quan qun l nh nc] ban hnh.
2. Chng ti hiu y v cc chun mc kim ton quc t v [nu cc chun mc khc ca quc gia p dng cho vic kim ton bo co ti chnh tp on] hon thnh
trch nhim ca chng ti trong vic kim ton bo co ti chnh tp on v s thc hin kim ton bo co ti chnh ca [tn n v thnh vin] cho nm ti chnh kt thc
[ngy] theo cc chun mc .
3. Chng ti c nhng k nng c bit (v d: hiu bit v ngnh c th) cn thit thc hin kim ton bo co ti chnh ca n v thnh vin c th.
4. Chng ti hiu y v [nu khun kh v lp v trnh by bo co ti chnh c p dng hoc cm nang hng dn v cc th tc lp v trnh by bo co ti chnh tp
on] hon thnh trch nhim ca chng ti trong vic kim ton bo co ti chnh tp on.
Chng ti s thng bo vi ng/B bt k thay i no trong nhng ni dung c trnh by trn trong thi gian chng ti thc hin kim ton bo co ti chnh ca [tn n v
thnh vin]
[Ngy thng]
[a ch ca kim ton vin] (H v tn, ch
k)
Cc vn c yu cu trao i v b sung trong th hng dn ca nhm kim ton tp on
Cc vn m chun mc kim ton ny yu cu phi c trao i vi kim ton vin n v thnh vin c trnh by in nghing di y.
Nhng vn lin quan n vic lp k hoch cng vic ca kim ton vin n v thnh vin:
Yu cu kim ton vin n v thnh vin, khi bit c hon cnh m nhm kim ton tp on s s dng kt qu cng vic ca kim ton vin n v thnh vin, xc nhn
rng kim ton vin n v thnh vin s hp tc vi nhm kim ton tp on.
Lch trnh hon thnh cuc kim ton.
Ngy gp d kin gia Ban Gim c tp on v nhm kim ton tp on v ngy hp d kin vi Ban Gim c n v thnh vin v kim ton vin n v thnh vin.
Danh sch nhng ngi lin h ch cht.
Cng vic do kim ton vin n v thnh vin thc hin, mc ch s dng kt qu ca cng vic , v cc tha thun phi hp cng vic ti giai on u ca cuc kim
ton v trong sut qu trnh kim ton, k c s tham gia d kin ca nhm kim ton tp on vo cng vic ca kim ton vin n v thnh vin.
Cc yu cu v o c ngh nghip lin quan n cuc kim ton tp on v c th l yu cu v tnh c lp.
Trong trng hp thc hin kim ton hoc sot xt bo co ti chnh ca n v thnh vin, mc trng yu i vi n v thnh vin (v nu c th, mc hoc cc mc trng
yu i vi cc nhm giao dch, s d ti khon hoc thuyt minh c th), v mc gi tr m sai st di mc c coi l sai st khng ng k i vi bo co ti chnh tp
on.
Danh sch cc bn lin quan do Ban Gim c tp on lp, v bt k bn lin quan no khc m nhm kim ton tp on c bit, v yu cu kim ton vin n v thnh
vin thng bo kp thi cho nhm kim ton tp on v cc bn lin quan khng c Ban Gim c tp on hoc nhm kim ton tp on xc nh t trc.
Cng vic c thc hin i vi cc giao dch trong ni b tp on, cc khon li nhun cha thc hin v cc s d ti khon trong ni b tp on.
Hng dn v cc trch nhim bo co bt buc khc, v d, bo co v s khng nh ca Ban Gim c tp on v tnh hu hiu ca kim sot ni b.
Hng dn c th v vic sot xt cc s kin xy ra sau ngy kt thc k k ton nu thi im nhm kim ton tp on a ra kt lun v bo co ti chnh tp on sm hn
thi im hon thnh kim ton bo co ti chnh ca cc n v thnh vin.
Cc vn lin quan n vic thc hin cng vic ca kim ton vin n v thnh vin
Cc pht hin t th nghim kim sot ca ca nhm kim ton tp on v mt h thng x l chung cho ton b hoc mt s n v thnh vin, v cc th nghim kim sot
do kim ton vin n v thnh vin thc hin.
Ri ro ng k c sai st trng yu do gian ln hoc nhm ln c pht hin trong bo co ti chnh tp on, c lin quan n cng vic ca kim ton vin n v thnh
vin, v ngh kim ton vin n v thnh vin thng bo kp thi v bt k ri ro ng k c sai st trng yu no do gian ln hoc nhm ln trong bo co ti chnh tp
on, c pht hin ti n v thnh vin v bin php x l ca kim ton vin n v thnh vin i vi cc ri ro .
Cc pht hin ca kim ton ni b, da trn cng vic c thc hin i vi cc kim sot ti n v thnh vin hoc lin quan n n v thnh vin.
Yu cu thng bo kp thi v bng chng kim ton thu thp c t vic kim ton bo co ti chnh ca cc n v thnh vin mu thun vi cc bng chng kim ton m
ban u nhm kim ton tp on s dng lm c s cho vic nh gi ri ro cp tp on.
Yu cu gii trnh bng vn bn v s tun th ca Ban Gim c n v thnh vin i vi khun kh v lp v trnh by bo co ti chnh c p dng, hoc xc nhn rng
nhng khc bit gia cc chnh sch k ton p dng cho bo co ti chnh ca n v thnh vin v cc chnh sch k ton p dng cho bo co ti chnh tp on c thuyt
minh.
Cc vn c kim ton vin n v thnh vin ghi vo h s, ti liu.
Thng tin khc
Yu cu phi bo co kp thi cho nhm kim ton tp on v cc vn sau:
o Cc vn quan trng v k ton, lp v trnh by bo co ti chnh v kim ton, k c cc c tnh k ton v cc xt on lin quan.
o Cc vn lin quan n kh nng hot ng lin tc ca n v thnh vin.
o Cc vn lin quan ti cc v kin tng v tranh chp.
o Cc khim khuyt nghim trng trong kim sot ni b m kim ton vin n v thnh vin pht hin khi thc hin kim ton bo co ti chnh ca n v thnh vin
v cc thng tin cho thy s tn ti ca gian ln.
Yu cu phi thng bo cho nhm kim ton tp on cng sm cng tt v tt c nhng s kin quan trng hoc bt thng.
Yu cu phi trao i cc vn lit k trong on 41 vi nhm kim ton tp on sau khi hon thnh cng vic kim ton bo co ti chnh ca n v thnh vin.
[1]
ISA 220, Kim sot cht lng hot ng kim ton bo co ti chnh, on 14-15.
[2]
ISA 200, Mc tiu tng th ca kim ton vin c lp v thc hin kim ton theo quy nh ca cc chun mc kim ton quc t, on A32.
[3]
ISA 220, on 15.
[4]
[5]
ISA 210, Hp ng kim ton.
[6]
ISA 300, Lp k hoch kim ton bo co ti chnh, on 7-12.
[7]
[8]
ISA 315.
[9]
ISA 330, Bin php x l ca kim ton vin i vi cc ri ro nh gi.
[10]
ISA 200, on 17.
[11]
ISA 265, Trao i v nhng khim khuyt trong kim sot ni b vi Ban qun tr v Ban Gim c n v c kim ton
[12]
ISA 260, Trao i cc vn vi ban qun tr n v c kim ton
[13]
ISA 230, Ti liu, h s kim ton, on 8-11 v on A6.
[14]
ISA 315, on 27-29.
[15]
ISA 705, on 20.
[16]
ISA 210, on 8.
[17]
ISA 315, on A17-A41.
[18]
ISA 240, Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim ton bo co ti chnh
[19]
ISA 210, on 15; ISA 315, on 10.
[20]
Theo quy nh ca ISQC 1, Kim sot cht lng i vi cc cng ty thc hin kim ton v sot xt bo co ti chnh, dch v m bo v cc dch v lin quan khc, on 54, hoc cc quy nh
quc gia c mc kht khe tng ng.
[21]
ISA 320, Mc trng yu trong lp k hoch v thc hin kim ton, on 10-11.
[22]
ISRE 2400, Hp ng sot xt bo co ti chnh.
[23]
ISRE 2410, Sot xt bo co ti chnh gia nin do kim ton vin c lp ca n v thc hin.
[24]
ISA 240, on 40-42.
[25]
Tiu , Bo co ti chnh hp nht l khng cn thit trong trng hp tiu th hai Bo co v cc yu cu khc ca php lut v cc quy nh khng c p dng.
[26]
Hoc thut ng khc ph hp theo khun kh php l ca tng quc gia.
[27]
Trch nhim ca Ban Gim c tp on l lp v trnh by trung thc v hp l bo co ti chnh hp nht c th c vit nh sau: Ban Gim c tp on chu trch nhim v vic lp v trnh
by trung thc v hp l bo co ti chnh hp nht theo Chun mc bo co ti chnh quc t v v
[28]
Theo ch thch 27 c th c vit nh sau: Khi thc hin nh gi cc ri ro ny, kim ton vin xem xt kim sot ni b lin quan n vic lp v trnh by trung thc v hp l bo co ti
chnh hp nht ca n v nhm thit k cc th tc kim ton ph hp, nhng khng nhm mc ch a ra kin v tnh hiu qu ca kim sot ni b ca n v
[29]
Trong trng hp khi kim ton vin chu trch nhim a ra kin v tnh hu hiu ca kim sot ni b cng vi vic kim ton bo co ti chnh hp nht, cu ny c th c vit li nh sau
Khi thc hin nh gi cc ri ro ny, kim ton vin xem xt kim sot ni b lin quan n vic lp v trnh by hp l bo co ti chnh hp nht ca n v nhm thit k cc th tc kim ton
ph hp. Theo ch thch 27 c th c vit nh sau: Khi thc hin nh gi cc ri ro ny, kim ton vin xem xt kim sot ni b lin quan n vic lp v trnh by trung thc v hp l bo co
ti chnh hp nht ca n v nhm thit k cc th tc kim ton ph hp.
[30]
ISA 610, S dng cng vic ca kim ton vin ni b, on 9.
S DNG CNG VIC CA KIM TON VIN NI B
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-2
Mi quan h ca kim ton ni b v kim ton c lp.................................................. 3-4
Ngy hiu lc............................................................................................................... 5
Mc tiu ................................................................................................................... 6
Gii thch thut ng................................................................................................... 7
Yu cu
Xc nh s cn thit v mc s dng cng vic ca kim ton vin ni b ................. 8-10
S dng cng vic ca kim ton vin ni b.................................................................. 11-12
Ti liu, h s kim ton................................................................................................ 13
Hng dn p dng
Phm vi chun mc...................................................................................................... A1-A2
Mc ch ca kim ton ni b...................................................................................... A3
Xc nh s cn thit v mc s dng cng vic ca kim ton vin ni b ................. A4-A5
S dng cng vic ca kim ton vin ni b.................................................................. A6
Chun mc kim ton quc t s (ISA) 610, S dng cng vic ca kim ton vin ni b cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca
Gii thiu
Phm vi p dng
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin c lp lin quan n cng vic ca kim ton vin ni b khi kim ton vin c lp xc
nh, theo Chun mc kim ton quc t s 315, l kim ton ni b c th lin quan n cuc kim ton (Tham chiu: on A1-A2).
2. Chun mc ny khng p dng cho trng hp kim ton vin ni b c huy ng tham gia vo cuc kim ton c lp.
Mi quan h gia kim ton ni b v kim ton c lp
3. Mc tiu ca kim ton ni b do Ban Gim c v Ban qun tr n v c kim ton quyt nh. Mc d mc tiu ca kim ton ni b v mc tiu ca kim ton c lp l
khc nhau nhng trong mt s trng hp, t c cc mc tiu , kim ton ni b v kim ton c lp c th p dng mt s phng php, th tc tng t (Tham
chiu: on A3).
4. D t ch v khch quan n mc no th kim ton ni b cng khng th c lp hon ton vi n v c kim ton nh yu cu t ra i vi kim ton vin c lp
khi a kin v bo co ti chnh. Kim ton vin c lp c trch nhim duy nht i vi kin kim ton v trch nhim khng c gim nh khi kim ton vin s
dng cng vic ca kim ton vin ni b.
Ngy hiu lc
Mc tiu
6. Khi n v c kim ton c kim ton ni b v kim ton vin c lp xc nh rng kim ton ni b c th lin quan n cuc kim ton th mc tiu ca kim ton vin
c lp l:
(a) Xc nh s cn thit, phm vi s dng nhng cng vic c th ca kim ton vin ni b;
(b) Xc nh s y , thch hp ca cng vic c th ca kim ton vin ni b i vi mc ch ca cuc kim ton.
Gii thch thut ng
(a) Kim ton ni b: L hot ng do n v thc hin hoc do t chc bn ngoi cung cp, vi chc nng ch yu l kim tra, nh gi, gim st tnh y , thch hp v
tnh hu hiu ca kim sot ni b.
(b) Kim ton vin ni b: L nhng c nhn thc hin cc chc nng ca kim ton ni b. Kim ton vin ni b c th thuc phng kim ton ni b hoc cc phng ban
c chc nng tng t.
Yu cu
Xc nh s cn thit v mc s dng cng vic ca kim ton vin ni b
8. Kim ton vin c lp phi xc nh:
(a) Cng vic ca kim ton vin ni b c y , thch hp cho mc ch ca cuc kim ton hay khng;
(b) nh hng d kin ca vic s dng cng vic ca kim ton vin ni b i vi ni dung, lch trnh v phm vi cc th tc kim ton ca kim ton vin c lp.
9. xem xt tnh y , thch hp khi s dng cng vic ca kim ton vin ni b, kim ton vin c lp phi nh gi:
(a) Tnh khch quan ca kim ton ni b;
(b) Nng lc chuyn mn ca kim ton vin ni b;
(c) Cng vic ca kim ton vin ni b c c thc hin vi s thn trng ngh nghip thch hp hay khng;
(d) C th trao i thng tin mt cch hiu qu gia kim ton vin ni b v kim ton vin c lp hay khng (Tham chiu: on A4).
10. Khi xc nh nh hng d kin ca cng vic ca kim ton ni b n ni dung, lch trnh, phm vi cc th tc ca kim ton c lp, kim ton vin c lp phi cn nhc:
(a) Ni dung v phm vi ca cc cng vic c th m kim ton vin ni b hoc s thc hin;
(b) Ri ro c sai st trng yu cp c s dn liu c nh gi i vi cc nhm giao dch, s d ti khon v thuyt minh c th;
(c) Mc ch quan trong vic nh gi cc bng chng kim ton do kim ton vin ni b thu thp c chng minh cho cc c s dn liu lin quan (Tham chiu:
on A5).
S dng cng vic c th ca kim ton vin ni b
11. s dng cng vic c th ca kim ton vin ni b, kim ton vin c lp phi nh gi v thc hin cc th tc kim ton i vi cng vic nhm khng nh tnh y
, thch hp i vi cc mc tiu ca kim ton vin c lp (Tham chiu: on A6).
12. Khi xem xt tnh y , thch hp ca cng vic c th ca kim ton vin ni b i vi cc mc tiu ca kim ton vin c lp, kim ton vin c lp phi nh gi:
(a) Kim ton vin ni b thc hin cng vic c c o to y v chuyn mn v c thnh tho trong cng vic khng;
(b) Cng vic c c gim st, kim tra v lu li bng h s khng;
(c) Bng chng kim ton c c thu thp y v thch hp lm c s a ra kt lun ca kim ton vin ni b hay khng;
(d) Kt lun ca kim ton vin ni b c ph hp vi tnh hnh thc t v bo co do kim ton vin ni b lp c nht qun vi kt qu cng vic thc hin hay khng;
(e) Nhng vn c bit hoc bt thng m kim ton vin ni b nu ra c x l ng cha.
Ti liu, h s kim ton
13. Khi s dng cng vic c th ca kim ton vin ni b, kim ton vin c lp phi lu trong h s kim ton cc kt lun rt ra t vic nh gi tnh y , thch hp ca
cng vic ca kim ton vin ni b v cc th tc kim ton m kim ton vin c lp thc hin i vi cc cng vic , theo quy nh ti on 11 Chun mc ny.
***
Hng dn p dng
Phm vi p dng (Tham chiu: on 1)
A1. Theo Chun mc kim ton quc t s 315, kim ton ni b ca n v c kim ton c th lin quan n cuc kim ton nu trch nhim v hot ng ca
kim ton ni b c lin quan n vic lp v trnh by bo co ti chnh ca n v v kim ton vin c lp d nh s dng cng vic ca kim ton vin ni b
thay i ni dung, lch trnh, hoc thu hp phm vi cc th tc kim ton cn thc hin.
A2. Khi thc hin cc th tc theo quy nh ca chun mc kim ton ny, kim ton vin c lp c th phi xem xt li vic nh gi ri ro c sai st trng yu. Vic
xem xt li c th nh hng n quyt nh ca kim ton vin c lp v s lin quan ca kim ton ni b n cuc kim ton. Tng t, kim ton vin c lp
c th quyt nh khng s dng cng vic ca kim ton vin ni b thay i ni dung, lch trnh, phm vi cc th tc kim ton. Trng hp ny, kim ton vin
c lp khng cn p dng cc quy nh ca chun mc ny.
Mc tiu ca kim ton ni b (Tham chiu: on 3)
A3. Mc tiu ca kim ton ni b ti cc n v rt a dng, ty thuc vo quy m, cu trc ca n v v yu cu ca Ban Gim c hoc Ban qun tr. Kim ton ni
b c th bao gm mt hoc mt s hot ng sau:
Gim st kim sot ni b: Kim ton ni b c th c giao trch nhim c th trong vic sot xt cc kim sot, gim st hot ng v xut cc ci tin i vi
kim sot ni b;
Kim tra thng tin ti chnh v hot ng: Kim ton ni b c th c giao chc nng nh gi cc phng php xc nh, o lng, phn loi v bo co thng tin ti
chnh v hot ng, v a ra cc yu cu c th i vi tng khon mc, bao gm kim tra chi tit cc giao dch, s d v th tc;
Sot xt cc hot ng nghip v: Kim ton ni b c th c giao vic sot xt tnh kinh t, hiu qu v hiu sut ca hot ng nghip v, bao gm c nhng hot
[1]
[2]
[3]
ng phi ti chnh ca n v;
Sot xt tnh tun th php lut v cc quy nh: Kim ton ni b c th c giao vic sot xt tnh tun th php lut, cc quy nh v cc yu cu bn ngoi khc,
cng nh tun th cc chnh sch, quy nh ca Ban Gim c v cc yu cu ni b khc;
Qun l ri ro: Kim ton ni b c th h tr n v trong vic xc nh v nh gi kh nng xy ra ri ro ng k v tham gia vo vic ci thin h thng qun l ri
ro v h thng kim sot;
Qun tr: Kim ton ni b c th nh gi quy trnh qun tr t c mc tiu v o c v cc gi tr, qun l hiu qu hot ng v trch nhim gii trnh, vic
trao i thng tin v ri ro v kim sot cc b phn thch hp trong n v, tnh hu hiu ca vic trao i thng tin gia Ban qun tr, kim ton vin c lp, kim ton
vin ni b v Ban Gim c.
Xc nh s cn thit v mc s dng cng vic ca kim ton vin ni b
Xem xt s y , thch hp ca cng vic ca kim ton vin ni b i vi mc ch cuc kim ton (Tham chiu: on 9)
A4. Khi xem xt s y , thch hp ca cng vic ca kim ton vin ni b i vi mc ch cuc kim ton, cc yu t c th tc ng n quyt nh ca kim ton
vin c lp bao gm:
Tnh khch quan:
V tr ca kim ton ni b trong n v c kim ton v kh nng m v tr ny c th tc ng n tnh khch quan ca kim ton vin ni b;
Kim ton ni b c bo co vi Ban qun tr hoc c quan qun l v kim ton ni b c c tip cn trc tip vi Ban qun tr hay khng;
Kim ton vin ni b c bt k mu thun no v trch nhim hay khng;
Ban qun tr c gim st qu trnh tuyn dng lin quan n kim ton ni b khng;
Ban Gim c hoc Ban qun tr c gy cn tr hay gii hn hot ng i vi kim ton ni b khng;
Ban Gim c c lm theo nhng xut ca kim ton ni b hay khng, mc no v vic thc hin c th hin ra sao.
Nng lc chuyn mn:
Cc kim ton vin ni b c phi l thnh vin ca cc t chc ngh nghip c lin quan khng;
Cc kim ton vin ni b c c o to y v chuyn mn v c thnh tho trong cng vic hay khng;
n v c kim ton c nhng chnh sch tuyn dng v o to kim ton vin ni b hay khng.
S thn trng ngh nghip thch hp:
Cng vic ca kim ton ni b c c lp k hoch, gim st, sot xt v lu tr h s mt cch ph hp khng;
Cc s tay kim ton hay nhng ti liu tng t, chng trnh lm vic, h s kim ton v mc y ca cc ti liu ny.
Trao i thng tin:
Vic trao i thng tin gia kim ton vin c lp vi kim ton vin ni b c th t hiu qu cao nht nu kim ton vin ni b c trao i y vi kim ton vin
c lp, v:
T chc cc cuc hp vo thi im ph hp trong sut thi gian kim ton;
Kim ton vin c lp c bit, c tip cn vi nhng bo co kim ton ni b lin quan v c thng bo bt c vn quan trng no m kim ton vin ni
b xt thy c th nh hng n cng vic ca kim ton vin c lp;
Kim ton vin c lp thng bo cho kim ton vin ni b nhng vn quan trng c th nh hng n kim ton ni b.
nh hng d kin ca cng vic ca kim ton vin ni b n ni dung, lch trnh, phm vi cc th tc ca kim ton vin c lp (Tham chiu: on 10)
A5. Khi cng vic ca kim ton vin ni b l mt yu t xc nh ni dung, lch trnh v phm vi cc th tc ca kim ton vin c lp, kim ton vin c lp nn
tha thun trc vi kim ton vin ni b v cc vn sau:
Lch trnh cng vic;
Phm vi kim ton;
Mc trng yu tng th i vi bo co ti chnh (v mc/cc mc trng yu i vi cc nhm giao dch, s d ti khon hay thuyt minh c th, nu c) v mc trng
yu thc hin;
Cc phng php chn mu c la chn;
Lu tr h s v cc cng vic c thc hin;
Cc th tc sot xt v lp bo co.
S dng cng vic c th ca kim ton vin ni b (Tham chiu: on 11)
A6. Ni dung, lch trnh, phm vi ca cc th tc kim ton thc hin i vi cng vic c th ca kim ton vin ni b s da vo nh gi ca kim ton vin c lp
v ri ro c sai st trng yu, nh gi v kim ton ni b v nh gi v cng vic c th ca kim ton vin ni b. Cc th tc kim ton c th bao gm:
Kim tra nhng khon mc c kim ton vin ni b kim tra;
Kim tra nhng khon mc khc tng t;
Quan st cc th tc m kim ton vin ni b thc hin.
ISA 315, on 23.
ISA 230, on 8-11, v on A6.
ISA 315, on A101.
S DNG CNG VIC CA CHUYN GIA
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-2
Ngy hiu lc............................................................................................................... 3
Trch nhim ca kim ton vin i vi kin kim ton................................................. 4
Mc tiu ................................................................................................................... 5
Cc thut ng ........................................................................................................... 6
Yu cu
[1]
[2]
[3]
Xc nh s cn thit phi s dng cng vic ca chuyn gia........................................... 7
Ni dung, lch trnh v phm vi cc th tc kim ton...................................................... 8
Nng lc, kh nng v tnh khch quan ca chuyn gia................................................... 9
Hiu bit v lnh vc chuyn mn ca chuyn gia....................................................................... 10
Tha thun vi chuyn gia........................................................................................................ 11
nh gi tnh y , thch hp ca cng vic ca chuyn gia......................................... 12-13
Dn chng cng vic ca chuyn gia trong bo co kim ton......................................... 14-15
Hng dn p dng
nh ngha v chuyn gia ............................................................................................. A1-A3
Xc nh s cn thit phi s dng cng vic ca chuyn gia........................................... A4-A9
Ni dung, lch trnh v phm vi cc th tc kim ton...................................................... A10-A13
Nng lc, kh nng v tnh khch quan ca chuyn gia................................................... A14-A20
Hiu bit v lnh vc chuyn mn ca chuyn gia........................................................... A21-A22
Tha thun vi chuyn gia............................................................................................. A23-A31
nh gi tnh y , thch hp ca cng vic ca chuyn gia......................................... A32-A40
Dn chng cng vic ca chuyn gia trong bo co kim ton......................................... A41-A42
Ph lc 1: Cc vn cn xem xt i vi tha thun gia kim ton vin v
chuyn gia bn ngoi
Chun mc kim ton quc t s (ISA) 620, S dng cng vic ca chuyn gia cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton
vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic s dng cng vic ca chuyn gia l c nhn hoc t chc hot ng trong lnh vc
chuyn mn ngoi lnh vc k ton, kim ton thu thp y cc bng chng kim ton thch hp.
2. Chun mc kim ton ny khng p dng trong trng hp:
(a) Khi nhm kim ton c mt thnh vin c kinh nghim chuyn mn trong lnh vc k ton, kim ton hoc nhm kim ton c xin kin t vn ca mt c nhn hoc t
chc c kinh nghim chuyn mn trong lnh vc k ton, kim ton, theo Chun mc kim ton quc t s 220;
[1]
hoc
(b) Khi kim ton vin s dng cng vic ca mt c nhn hoc mt t chc trong mt lnh vc chuyn mn ngoi lnh vc k ton, kim ton v cng vic trong lnh vc
c n v c kim ton s dng h tr h trong vic lp v trnh by bo co ti chnh (chuyn gia ca n v c kim ton), Chun mc kim ton quc t s
500.
[2]
Trch nhim ca kim ton vin i vi kin kim ton
3. Kim ton vin chu trch nhim ton b v kin kim ton a ra, vic s dng cng vic ca chuyn gia khng lm gim trch nhim ca kim ton vin v kin kim
ton. Tuy nhin, nu kim ton vin s dng cng vic ca chuyn gia theo quy nh ca chun mc kim ton ny v kt lun rng cng vic ca chuyn gia l y cho mc
ch kim ton, kim ton vin c th s dng nhng pht hin hoc kt lun ca chuyn gia trong lnh vc chuyn mn ca chuyn gia nh l bng chng kim ton thch hp.
Ngy hiu lc
Mc tiu
(a) Xc nh s cn thit phi s dng cng vic ca chuyn gia;
(b) Xc nh tnh y , thch hp ca cng vic ca chuyn gia cho mc ch kim ton.
Gii thch thut ng
(a) Chuyn gia ca kim ton vin (sau y gi l chuyn gia): L c nhn hoc t chc c kinh nghim chuyn mn trong mt lnh vc ring bit ngoi lnh vc k ton, kim
ton, m cng vic ca chuyn gia trong lnh vc c kim ton vin s dng nhm thu thp y bng chng kim ton thch hp. Chuyn gia c th l ngi ca
doanh nghip kim ton hoc Cng ty mng li (l lnh o hoc nhn vin, bao gm c cng tc vin)
[3]
, hoc ngi bn ngoi (Tham chiu: on A1-A3).
(b) Chuyn mn: L k nng, kin thc v kinh nghim trong mt lnh vc ring bit.
(c) Chuyn gia ca n v c kim ton: L c nhn hoc t chc c kinh nghim chuyn mn trong mt lnh vc ring bit ngoi lnh vc k ton, kim ton, m cng
vic ca chuyn gia trong lnh vc c n v c kim ton s dng trong vic lp v trnh by bo co ti chnh.
Yu cu
Xc nh s cn thit phi c chuyn gia
7. Kim ton vin phi xc nh s cn thit ca vic s dng cng vic ca chuyn gia nu cn thit phi c kinh nghim chuyn mn trong mt lnh vc ring bit ngoi lnh vc
k ton, kim ton thu thp y bng chng kim ton thch hp (Tham chiu: on A4-A9).
Ni dung, lch trnh v phm vi cc th tc kim ton
8. Ni dung, lch trnh v phm vi cc th tc kim ton theo quy nh ti on 9-13 Chun mc ny s thay i ty theo tng trng hp. xc nh ni dung, lch trnh v
phm vi cc th tc ny, kim ton vin phi xem xt (Tham chiu: on A10):
(a) Ni dung ca vn c lin quan n cng vic ca chuyn gia;
(b) Ri ro c sai st trng yu ca vn c lin quan n cng vic ca chuyn gia;
(c) Tm quan trng ca cng vic ca chuyn gia i vi cuc kim ton;
(d) Hiu bit v kinh nghim ca kim ton vin i vi cc cng vic trc ca chuyn gia;
(e) Liu chuyn gia c phi tun theo cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton hay khng (Tham chiu: on A11-A13).
Nng lc, kh nng v tnh khch quan ca chuyn gia
9. Kim ton vin phi nh gi xem chuyn gia c nng lc, kh nng v tnh khch quan cho mc ch kim ton hay khng. Trng hp s dng chuyn gia bn ngoi, khi
nh gi tnh khch quan ca chuyn gia, kim ton vin phi tm hiu nhng li ch v nhng mi quan h c th nh hng n tnh khch quan ca chuyn gia (Tham chiu:
on A14-A20).
Hiu bit v lnh vc chuyn mn ca chuyn gia
10. Kim ton vin phi tm hiu y v lnh vc chuyn mn ca chuyn gia (Tham chiu: on A21-A22):
(a) Xc nh ni dung, phm vi v cc mc tiu ca cng vic ca chuyn gia cho mc ch kim ton;
(b) nh gi tnh y , thch hp ca cng vic ca chuyn gia cho mc ch kim ton.
Tha thun vi chuyn gia
11. Kim ton vin phi tha thun (bng vn bn nu cn thit), cc vn sau vi chuyn gia (Tham chiu: on A23-A26):
(a) Ni dung, phm vi v cc mc tiu ca cng vic ca chuyn gia (Tham chiu: on A27);
(b) Vai tr v trch nhim ca kim ton vin v ca chuyn gia (Tham chiu: on A28-A29);
(c) Ni dung, lch trnh v phm vi cc cuc trao i gia kim ton vin v chuyn gia, bao gm c hnh thc ca bo co do chuyn gia cung cp (Tham chiu: on A30);
(d) S cn thit phi tun th cc quy nh v bo mt thng tin i vi chuyn gia (Tham chiu: on A31).
nh gi tnh y , thch hp ca cng vic ca chuyn gia
12. Kim ton vin phi nh gi tnh y v thch hp ca cng vic ca chuyn gia cho mc ch kim ton, bao gm (Tham chiu: on A32):
(a) Tnh ph hp v hp l ca cc pht hin v kt lun ca chuyn gia, v tnh nht qun ca cc pht hin v kt lun vi cc bng chng kim ton khc (Tham chiu:
on A33-A34);
(b) Tnh ph hp v hp l ca cc gi nh v phng php m chuyn gia s dng (Tham chiu: on A35-A37);
(c) Tnh ph hp, y v chnh xc ca ngun d liu m chuyn gia s dng, c nh hng ng k n cng vic ca chuyn gia (Tham chiu: on A38-A39).
13. Nu kim ton vin xc nh cng vic ca chuyn gia khng y , thch hp cho mc ch kim ton, kim ton vin phi (Tham chiu: on A40):
(a) Tha thun vi chuyn gia v ni dung v phm vi cng vic chuyn gia cn tin hnh thm; hoc
(b) Thc hin thm cc th tc kim ton ph hp cho tng trng hp.
Dn chng cng vic ca chuyn gia trong bo co kim ton
14. Khi pht hnh bo co kim ton vi kin chp nhn ton phn, kim ton vin khng phi cp n cng vic ca chuyn gia tr khi c yu cu ca php lut hoc cc quy
nh. Nu php lut v cc quy nh yu cu vic dn chng cng vic ca chuyn gia trong bo co kim ton, kim ton vin phi nu r trong bo co kim ton l vic dn
chng ny khng lm gim trch nhim ca kim ton vin i vi kin kim ton (Tham chiu: on A41).
15. Nu kim ton vin dn chng cng vic ca chuyn gia trong bo co kim ton m vic dn chng gip hiu r l do ca kin kim ton khng phi l kin chp nhn
ton phn, kim ton vin phi nu r trong bo co kim ton vic dn chng ny khng lm gim trch nhim ca kim ton vin i vi kin kim ton (Tham chiu: on
A42).
***
Hng dn p dng
nh ngha v chuyn gia ca kim ton vin (Tham chiu: on 6(a))
A1. Kinh nghim chuyn mn trong mt lnh vc ring bit ngoi lnh vc k ton, kim ton c th bao gm kinh nghim chuyn mn lin quan n cc vn nh:
Vic nh gi cc cng c ti chnh phc tp, t ai, nh ca, nh xng v my mc thit b, trang sc, tc phm ngh thut, c, ti sn v hnh, ti sn c mua
v cc khon n phi chu t hp nht kinh doanh v nhng ti sn c th b gim gi tr;
Nhng tnh ton thng k v cc khon n lin quan n cc hp ng bo him hoc chng trnh phc li ca nhn vin;
c tnh v tr lng xng du;
Vic nh gi cc khon n lin quan n bo v mi trng v chi ph gii phng mt bng;
Vic din gii cc hp ng, php lut v cc quy nh;
Vic phn tch cc vn phc tp hoc bt thng lin quan n vic tun th lut thu.
A2. Trong nhiu trng hp, c th d dng phn bit gia chuyn mn v k ton, kim ton v chuyn mn v lnh vc khc, ngay c trong trng hp lin quan n lnh vc
ring bit ca k ton, kim ton. V d, mt c nhn c kinh nghim chuyn mn v cc phng php k ton thu thu nhp hon li c th d dng c phn bit vi mt
chuyn gia v lut thu. Chuyn gia th nht trong v d trn khng phi l i tng iu chnh ca Chun mc kim ton ny v y l mt chuyn gia v lnh vc k ton,
chuyn gia th hai trong v d trn l i tng iu chnh ca Chun mc ny v y l mt chuyn gia v lnh vc lut. Vic phn bit tng t c th p dng trong cc lnh
vc khc, v d, gia kinh nghim chuyn mn v phng php k ton cc cng c ti chnh v kinh nghim chuyn mn v cc m hnh phc tp cho mc ch nh gi cc
cng c ti chnh. Tuy nhin, trong mt s trng hp, c bit vi nhng trng hp lin quan n kinh nghim chuyn mn trong cc lnh vc mi v k ton, kim ton,
vic phn bit gia kinh nghim chuyn mn v k ton, kim ton v kinh nghim chuyn mn mt lnh vc khc cn phi c s xt on ngh nghip. Nhng chun mc
v quy tc ngh nghip v trnh hc vn v yu cu v chuyn mn i vi k ton vin v kim ton vin c th gip kim ton vin thc hin vic xt on ny.
[4]
A3. Kim ton vin cn c s xt on khi nh gi xem cc quy nh ca Chun mc kim ton ny s b nh hng th no trong trng hp chuyn gia l mt c nhn hay mt
t chc. V d, khi nh gi nng lc, kh nng v tnh khch quan ca mt chuyn gia c th l mt t chc m kim ton vin s dng trc nhng li khng c kinh
nghim lm vic vi c nhn chuyn gia m t chc mi ch nh; hoc ngc li, kim ton vin c th c kinh nghim lm vic vi mt c nhn chuyn gia nhng li
khng c kinh nghim lm vic vi t chc ca c nhn chuyn gia . Trong hai trng hp ny, kim ton vin c th cn thc hin vic nh gi da trn c c tnh c
nhn ca chuyn gia v c tnh qun tr ca t chc (nh h thng qun l cht lng m t chc thc hin).
Xc nh s cn thit phi s dng cng vic ca chuyn gia (Tham chiu: on 7)
A4. Chuyn gia c th tr gip kim ton vin trong mt hoc mt s cng vic sau:
Tm hiu v n v c kim ton v mi trng ca n v, trong c kim sot ni b;
Xc nh v nh gi ri ro c sai st trng yu;
Xc nh v thc hin cc bin php x l tng th i vi cc ri ro c nh gi cp bo co ti chnh;
Thit k v thc hin cc th tc kim ton tip theo i vi cc ri ro c nh gi cp c s dn liu, bao gm cc th nghim kim sot hoc th nghim c bn;
nh gi tnh y v thch hp ca bng chng kim ton thu thp hnh thnh kin kim ton v bo co ti chnh.
A5. Ri ro c sai st trng yu c th tng ln khi Ban Gim c n v c kim ton cn c chuyn mn khc ngoi lnh vc k ton cho vic lp v trnh by bo co ti
chnh, v d do mc phc tp ca vn hoc do Ban Gim c n v c kim ton khng c kin thc v lnh vc chuyn mn . Nu khi lp bo co ti chnh, Ban
Gim c n v c kim ton khng c kin thc chuyn mn cn thit th mt chuyn gia ca n v c kim ton c th c s dng gii quyt ri ro ny. Cc
kim sot ph hp, bao gm c nhng kim sot lin quan n cng vic ca chuyn gia ca n v c kim ton, nu c, cng c th lm gim ri ro c sai st trng yu.
A6. Nu vic lp bo co ti chnh cn s dng n kinh nghim chuyn mn trong lnh vc ring ngoi lnh vc k ton, th kim ton vin, mc d thng tho v k ton, kim
ton c th vn khng c chuyn mn cn thit kim ton bo co ti chnh ny. Ch phn hn ph trch cuc kim ton phi m bo rng nhm kim ton, cng
vi chuyn gia khng phi l thnh vin ca nhm kim ton, kt hp li s c nng lc v kh nng thc hin cuc kim ton.
[5]
Hn na, kim ton vin cn xc nh
c ni dung, lch trnh v phm vi ca ngun lc cn thit thc hin cuc kim ton.
[6]
nh gi ca kim ton vin v s cn thit phi s dng cng vic ca chuyn
gia, thi gian v mc s dng gip kim ton vin p ng c nhng yu cu ny. Khi cuc kim ton c tin hnh hoc khi hon cnh thay i, kim ton vin c
th cn xem li nhng quyt nh trc v vic s dng cng vic ca chuyn gia.
[7]
A7. Mt kim ton vin khng phi l chuyn gia trong mt lnh vc ngoi lnh vc k ton, kim ton vn c th thu thp c y kin thc v lnh vc thc hin cuc
kim ton m khng cn n chuyn gia. Kin thc ny c th c thu thp thng qua:
Kinh nghim kim ton cc n v khc m vic lp bo co ti chnh ca cc n v khc ny yu cu phi c chuyn mn trong lnh vc ring bit ;
o to v pht trin ngh nghip trong lnh vc ring bit . o to c th bao gm nhng kha hc chnh thc, hoc nhng cuc tho lun vi cc c nhn c chuyn
mn trong lnh vc lin quan nhm mc ch nng cao kh nng ca chnh kim ton vin gii quyt nhng vn trong lnh vc . Vic tho lun nu trn khc vi
vic xin kin t vn ca chuyn gia v mt trng hp c th pht sinh trong cuc kim ton, khi m chuyn gia c cung cp mi thng tin lin quan c th t vn
v vn c th ;
Tho lun vi cc kim ton vin khc thc hin nhng cuc kim ton tng t.
A8. Trong cc trng hp khc, kim ton vin c th xc nh s cn thit, hoc c th chn mt chuyn gia tr gip cho vic thu thp y bng chng kim ton thch
hp. xc nh s cn thit phi s dng cng vic ca chuyn gia, kim ton vin cn xem xt cc ni dung sau:
n v c kim ton c s dng chuyn gia ca n v khi lp bo co ti chnh hay khng (xem on A9);
Bn cht, tm quan trng v phc tp ca vn cn c chuyn gia t vn;
Ri ro c sai st trng yu lin quan n vn cn c chuyn gia t vn;
Ni dung d kin ca cc th tc nhm gii quyt nhng ri ro c pht hin, gm: kin thc hoc kinh nghim vi cng vic ca chuyn gia lin quan n nhng vn
cn chuyn gia t vn v tnh sn c ca cc ngun bng chng kim ton khc.
A9. Nu n v c kim ton s dng chuyn gia trong vic lp bo co ti chnh, quyt nh ca kim ton vin v vic c s dng chuyn gia ring ca mnh hay khng c
th b nh hng bi cc yu t sau:
Ni dung, phm vi v mc tiu cng vic ca chuyn gia ca n v c kim ton;
Chuyn gia ca n v c kim ton l nhn vin ca n v hay c thu ngoi;
Mc kim sot hoc nh hng ca Ban Gim c n v c kim ton i vi cng vic ca chuyn gia ca n v c kim ton;
Nng lc v kh nng ca chuyn gia ca n v c kim ton;
Liu chuyn gia ca n v c kim ton c phi tun th cc chun mc chuyn mn hay yu cu ngh nghip hoc yu cu ca ngnh hay khng;
Cc kim sot ca n v c kim ton i vi cng vic ca chuyn gia.
[8]
a ra nhng quy nh v hng dn lin quan n nh hng ca nng lc, kh nng v tnh khch quan ca chuyn gia ca n v
c kim ton i vi tin cy ca bng chng kim ton.
Ni dung, lch trnh v phm vi cc th tc kim ton (Tham chiu: on 8)
A10. Ni dung, lch trnh v phm vi cc th tc kim ton lin quan n cc quy nh ti on 9-13 Chun mc ny c th thay i ty theo cc trng hp. V d, nhng yu t
sau c th dn n s cn thit phi c cc th tc khc hoc cc th tc vi phm vi rng hn so vi cc trng hp thng thng:
Cng vic ca chuyn gia lin quan n vn quan trng cn n nhng xt on ch quan v phc tp;
Kim ton vin cha tng s dng cng vic ca chuyn gia v khng c thng tin v nng lc, kh nng v tnh khch quan ca chuyn gia ;
Nhng th tc m chuyn gia thc hin l mt phn ca cuc kim ton, ch khng ch t vn v mt vn ring bit;
Chuyn gia l mt ngi bn ngoi ca doanh nghip kim ton nn khng phi tun th nhng chnh sch v th tc kim sot cht lng ca doanh nghip kim ton.
Chnh sch v th tc kim sot cht lng ca doanh nghip kim ton (Tham chiu: on 8(e))
A11. Chuyn gia ni b ca doanh nghip kim ton c th l lnh o, nhn vin, k c cng tc vin ca doanh nghip kim ton v Cng ty mng li c cng chnh sch, th
tc kim sot cht lng chung vi doanh nghip kim ton, u phi tun theo nhng chnh sch v th tc kim sot cht lng ca doanh nghip kim ton theo Chun mc
Kim sot cht lng ISQC 1
[9]
hoc cc quy nh tng ng ca quc gia
[10]
.
A12. Chuyn gia bn ngoi ca doanh nghip kim ton khng phi l mt thnh vin ca nhm kim ton v khng phi tun theo chnh sch, th tc kim sot cht lng theo
quy nh ca Chun mc Kim sot cht lng ISQC 1.
[11]
Tuy nhin, ti mt s quc gia, php lut v cc quy nh c th yu cu coi chuyn gia bn ngoi nh mt thnh
vin ca nhm kim ton, v do c th phi tun theo cc quy nh v o c ngh nghip c lin quan, bao gm cc yu cu v tnh c lp v cc yu cu mang tnh
ngh nghip khc theo quy nh ca php lut.
A13. Nhm kim ton c quyn tin tng vo h thng kim sot cht lng ca doanh nghip kim ton, tr khi thng tin do doanh nghip kim ton hoc cc bn khc cung cp
a ra cch hiu khc.
[12]
Mc tin tng s thay i theo tng trng hp, v c th nh hng ti ni dung, lch trnh v phm vi cc th tc kim ton i vi nhng vn
sau:
Nng lc v kh nng ca chuyn gia ni b, thng qua quy trnh tuyn dng v cc chng trnh o to ca doanh nghip kim ton;
Tnh khch quan: Chuyn gia ni b phi tun th cc quy nh v o c ngh nghip c lin quan, bao gm cc yu cu v tnh c lp;
nh gi ca kim ton vin v tnh y , thch hp ca cng vic ca chuyn gia. V d, chng trnh o to ca doanh nghip kim ton c th cung cp cho cc
chuyn gia ni b nhng kin thc ph hp v mi lin h gia chuyn mn ca h v quy trnh kim ton. Mc tin tng vo nhng chng trnh o to nh vy v
nhng quy trnh khc ca doanh nghip kim ton, nh nhng quy nh v phm vi cng vic ca chuyn gia ni b, c th nh hng n ni dung, lch trnh v phm vi
cc th tc kim ton nh gi tnh y , thch hp ca cng vic ca chuyn gia;
Tnh tun th cc yu cu ca php lut v cc quy nh, thng qua quy trnh gim st;
Tha thun vi chuyn gia.
Vic tin tng nu trn khng lm gim trch nhim ca kim ton vin i vi vic tun th nhng quy nh v hng dn ca Chun mc kim ton ny.
Nng lc, kh nng v tnh khch quan ca chuyn gia (Tham chiu: on 9)
A14. Nng lc, kh nng v tnh khch quan ca mt chuyn gia l nhng yu t nh hng ng k n mc y , thch hp ca cng vic ca chuyn gia cho mc ch kim
ton. Nng lc ca chuyn gia c th hin thng qua hiu bit v trnh chuyn mn ca chuyn gia. Kh nng ca chuyn gia c th hin thng qua vic chuyn gia s
dng nng lc trong tng trng hp c th ca cuc kim ton. Nhng yu t nh hng n kh nng ca chuyn gia c th bao gm v tr a l, qu thi gian v cc
ngun lc. Tnh khch quan c th b nh hng do thnh kin, mu thun li ch, hoc nhng nhn t khc c nh hng n nhng xt on ngh nghip ca chuyn gia.
A15. Thng tin v nng lc, kh nng v tnh khch quan ca chuyn gia c th c t nhiu ngun, nh:
Kinh nghim c nhn v cng vic trc ca chuyn gia;
Tho lun vi chuyn gia;
Tho lun vi cc kim ton vin hoc nhng ngi khc c kinh nghim vi cng vic ca chuyn gia;
Bng cp chuyn mn ca chuyn gia nh chng nhn thnh vin ca mt t chc ngh nghip hay mt hip hi chuyn ngnh, giy php hnh ngh, hoc cc hnh thc
chng nhn khc;
Sch hoc ti liu pht hnh do chuyn gia vit;
Cc chnh sch v th tc kim sot cht lng ca doanh nghip kim ton (xem on A11-A13).
A16. Nhng vn lin quan n nh gi nng lc, kh nng v tnh khch quan ca chuyn gia bao gm vic liu cng vic ca chuyn gia c phi tun th cc chun mc
chuyn mn, yu cu v ngh nghip hoc yu cu ca ngnh hay khng; nh chun mc o c v yu cu i vi hi vin ca t chc ngh nghip hay hip hi chuyn
ngnh, tiu chun tn ch ca t chc cp bng, hoc cc yu cu khc ca php lut v cc quy nh.
A17. Nhng vn khc c th lin quan n nng lc, kh nng v tnh khch quan ca chuyn gia bao gm:
Tnh ph hp gia nng lc ca chuyn gia vi vn c s dng cng vic ca chuyn gia, bao gm bt k lnh vc no thuc phm vi chuyn mn ca chuyn gia .
V d, mt chuyn gia thng k bo him c th c kinh nghim v tnh mc bo him ti sn v tai nn, nhng li khng c nhiu kinh nghim chuyn mn v tnh mc
lng hu;
Nng lc ca chuyn gia lin quan n yu cu v k ton, kim ton, nh kin thc v cc gi nh v phng php k ton c ph hp vi khun kh v lp v trnh
by bo co ti chnh c p dng;
Nhng s kin khng d tnh trc, s thay i ca cc iu kin, hoc bng chng kim ton thu thp c t kt qu ca cc th tc kim ton cho thy cn phi xem
xt li nh gi ban u v nng lc, kh nng v tnh khch quan ca chuyn gia khi cuc kim ton ang c tin hnh.
A18. C nhiu trng hp c th nh hng n tnh khch quan ca chuyn gia, nh nguy c do t li, nguy c v s bo cha, nguy c v s quen thuc, nguy c t kim tra v
nguy c b e da. Cc bin php bo v c th loi tr hoc lm gim nhng nguy c ny v c th do yu t bn ngoi to ra (v d tiu chun ngh nghip ca chuyn gia,
yu cu ca php lut v cc quy nh), hoc do mi trng lm vic ca chuyn gia to ra (v d nhng chnh sch v th tc v kim sot cht lng). Kim ton vin cng
c th c bin php bo v c th khc cho tng cuc kim ton.
A19. Vic nh gi mc nh hng ca cc nguy c i vi tnh khch quan ca chuyn gia v s cn thit phi c cc bin php bo v c th da trn vai tr ca chuyn gia
v tm quan trng ca cng vic ca chuyn gia i vi cuc kim ton. C trng hp m cc bin php bo v khng th lm gim cc nguy c ti mc c th chp nhn
c, v d trng hp chuyn gia ca doanh nghip kim ton ng thi l chuyn gia ca n v c kim ton ng vai tr quan trng trong vic lp bo co ti chnh
c kim ton.
A20. Khi nh gi tnh khch quan ca mt chuyn gia bn ngoi, kim ton vin c th:
(a) Phng vn n v c kim ton v nhng li ch hoc mi quan h gia n v c kim ton vi chuyn gia bn ngoi ca doanh nghip kim ton m c th nh
hng n tnh khch quan ca chuyn gia;
(b) Tho lun vi chuyn gia v cc bin php bo v, k c nhng yu cu mang tnh ngh nghip p dng cho chuyn gia v nh gi liu nhng bin php bo v
c y lm gim cc nguy c xung mc c th chp nhn c hay khng. Nhng li ch v cc mi quan h c th tho lun vi chuyn gia bao gm:
Li ch ti chnh;
Cc mi quan h c nhn v kinh doanh;
Cc dch v khc do chuyn gia bn ngoi l c nhn hoc t chc cung cp.
Trong mt s trng hp, kim ton vin cng c th thu thp gii trnh bng vn bn t chuyn gia bn ngoi v bt k li ch hoc mi quan h no vi n v c
kim ton m chuyn gia bit c.
Hiu bit v lnh vc chuyn mn ca chuyn gia (Tham chiu: on 10)
A21. Kim ton vin c th tm hiu v lnh vc chuyn mn ca chuyn gia bng cc th tc hng dn trong on A7, hoc thng qua vic tho lun vi chuyn gia .
A22. Nhng kha cnh thuc lnh vc chuyn mn ca chuyn gia m kim ton vin cn hiu bit bao gm:
Lnh vc chuyn mn ca chuyn gia c nhng phn chuyn su ph hp vi cuc kim ton hay khng (xem on A17);
Cc chun mc ngh nghip, cc chun mc khc v nhng yu cu ca php lut v cc quy nh phi p dng;
Gi nh v phng php m chuyn gia p dng, tnh ph bin ca cc gi nh v phng php trong lnh vc chuyn mn ca chuyn gia v s ph hp vi mc ch
lp bo co ti chnh;
Ni dung ca thng tin hoc d liu ni b v bn ngoi m chuyn gia s dng.
Tha thun vi chuyn gia (Tham chiu: on 11)
A23. Ni dung, phm vi, mc tiu cng vic ca chuyn gia; vai tr v trch nhim ca kim ton vin v chuyn gia cng nh ni dung, lch trnh, phm vi ca vic trao i thng
tin gia kim ton vin v chuyn gia c th thay i trong tng trng hp. V vy, kim ton vin cn tha thun nhng vn ny vi chuyn gia, d l chuyn gia ni
b hay chuyn gia bn ngoi ca doanh nghip kim ton.
A24. Quy nh ti on 8 Chun mc ny c th nh hng n mc chi tit v hnh thc ca tha thun gia kim ton vin v chuyn gia, nh tha thun bng vn bn hay
hnh thc khc. Cc yu t sau y cn phi c tha thun chi tit hoc tha thun bng vn bn:
Chuyn gia s c tip cn vi cc thng tin nhy cm hoc bo mt ca n v c kim ton;
Vai tr hoc trch nhim ca kim ton vin v ca chuyn gia c s khc bit so vi thng l;
Phi p dng ng thi cc yu cu ca php lut v cc quy nh ca nhiu quc gia;
Vn c lin quan n cng vic ca chuyn gia c mc phc tp cao;
Kim ton vin cha tng s dng cng vic ca chuyn gia ;
Khi phm vi cng vic ca chuyn gia m rng hn v c nh hng ln hn i vi cuc kim ton.
A25. Tha thun gia kim ton vin v chuyn gia bn ngoi thng c th hin di hnh thc hp ng. Ph lc ca Chun mc ny hng dn cc vn kim ton vin
cn cn nhc a vo hp ng, hoc bt k hnh thc tha thun no khc vi chuyn gia bn ngoi.
A26. Khi khng c tha thun bng vn bn gia kim ton vin v chuyn gia, bng chng v vic tha thun c th c th hin trong:
K hoch kim ton, chng trnh kim ton hoc giy t lm vic khc;
Nhng chnh sch v th tc ca doanh nghip kim ton: Trng hp s dng chuyn gia ni b th nhng chnh sch v th tc m chuyn gia phi tun th c th
bao gm trong cc quy nh m doanh nghip kim ton thit lp. Mc ghi chp trong giy t lm vic ca kim ton vin ph thuc vo ni dung ca nhng chnh
sch v th tc . V d, nu doanh nghip kim ton quy nh chi tit v cc trng hp s dng cng vic ca chuyn gia th kim ton vin khng cn tham chiu
n cc quy nh trong giy t lm vic ca mnh.
Ni dung, phm vi v mc tiu ca cng vic ca chuyn gia (Tham chiu: on 11(a))
A27. Khi tha thun v ni dung, phm vi v mc tiu ca cng vic ca chuyn gia, kim ton vin cn tho lun v nhng chun mc chuyn mn c lin quan, yu cu ngh
nghip hoc yu cu ca ngnh m chuyn gia phi tun th.
Vai tr v trch nhim ca kim ton vin v ca chuyn gia (Tham chiu: on 11(b))
A28. Tha thun v vai tr v trch nhim ca kim ton vin v ca chuyn gia c th bao gm:
Kim ton vin hay chuyn gia s thc hin kim tra chi tit ngun d liu;
ng cho kim ton vin tho lun nhng pht hin v kt lun ca chuyn gia vi n v c kim ton v cc bn khc, v c s dng cc pht hin, kt lun
lm c s a ra kin khng phi l kin chp nhn ton phn trn bo co kim ton, nu cn thit (xem on A42);
Bt k tha thun no thng bo cho chuyn gia v kt lun ca kim ton vin lin quan n cng vic ca chuyn gia.
Giy t lm vic
A29. Tha thun v vai tr, trch nhim gia kim ton vin v chuyn gia c th bao gm tha thun v quyn tip cn hoc lu gi giy t lm vic ca cc bn. Nu chuyn gia
l mt thnh vin ca nhm kim ton th giy t lm vic ca chuyn gia l mt phn ca ti liu, h s kim ton. Giy t lm vic ca chuyn gia bn ngoi l ti sn ca
chuyn gia v khng phi l mt phn ca ti liu, h s kim ton, tr khi c tha thun khc.
Trao i thng tin (Tham chiu: on 11(c))
A30. Vic trao i thng tin hai chiu c hiu qu s gip phi hp tt ni dung, lch trnh v phm vi ca cc th tc ca chuyn gia vi cc cng vic khc ca cuc kim ton, v
nhng iu chnh i vi mc tiu cng vic ca chuyn gia trong qu trnh kim ton. V d, khi cng vic ca chuyn gia lin quan n cc kt lun ca kim ton vin v
mt ri ro ng k, th bo co chnh thc bng vn bn khi kt thc cng vic ca chuyn gia v bo co bng li trong qu trnh tin hnh cng vic c th ph hp. Vic xc
nh ch phn hn hoc nhn vin no ca doanh nghip kim ton s trao i vi chuyn gia, v th tc trao i gia chuyn gia v n v c kim ton s gip vic trao
i thng tin kp thi v hiu qu, c bit trong cc cuc kim ton ln.
Tnh bo mt (Tham chiu: on 11(d))
A31. Nhng iu khon v tnh bo mt theo yu cu o c ngh nghip p dng cho kim ton vin cng phi c p dng cho chuyn gia. Php lut v cc quy nh c th c
thm cc yu cu khc. n v c kim ton cng c th yu cu tha thun cc iu khon v tnh bo mt vi chuyn gia bn ngoi ca doanh nghip kim ton.
nh gi tnh y , thch hp ca cng vic ca chuyn gia (Tham chiu: on 12)
A32. Vic nh gi v nng lc, kh nng v tnh khch quan ca chuyn gia, kinh nghim ca kim ton vin trong lnh vc chuyn mn ca chuyn gia v c im cng vic
ca chuyn gia s nh hng ti ni dung, lch trnh v phm vi cc th tc kim ton nh gi tnh y , thch hp ca cng vic ca chuyn gia cho mc ch kim ton.
Pht hin v kt lun ca chuyn gia (Tham chiu: on 12(a))
A33. Nhng th tc c th nh gi tnh y , thch hp ca cng vic ca chuyn gia cho mc ch kim ton c th bao gm:
Phng vn chuyn gia;
Sot xt bo co v giy t lm vic ca chuyn gia;
Cc th tc chng thc, v d:
o Quan st cng vic ca chuyn gia;
o Kim tra nhng d liu c cng b, nh bo co thng k t cc ngun chnh thc, ng tin cy;
o Xc nhn cc vn lin quan vi bn th ba;
o Thc hin cc th tc phn tch chi tit;
o Thc hin vic tnh ton li.
Tho lun vi chuyn gia khc c kinh nghim chuyn mn tng ng khi nhng pht hin v kt lun ca chuyn gia khng ph hp vi cc bng chng kim ton
khc;
Tho lun bo co ca chuyn gia ca doanh nghip kim ton vi Ban Gim c n v c kim ton.
A34. Khi nh gi s ph hp v hp l ca nhng pht hin v kt lun ca chuyn gia, d dng bo co hay hnh thc khc, nhng yu t thch hp m kim ton vin c th
xem xt bao gm liu nhng pht hin v kt lun c:
c trnh by ph hp vi quy nh ca cc chun mc ngh nghip hoc chun mc chuyn ngnh ca chuyn gia;
c trnh by r rng, c tham chiu n nhng mc tiu c thng nht vi kim ton vin, phm vi cng vic thc hin v cc chun mc p dng;
Da trn mt giai on ph hp v c tnh n nhng s kin xy ra sau , nu c;
B ngoi tr, gii hn hoc hn ch trong vic s dng v nu c th c nh hng n kim ton vin hay khng;
Da trn nhng nh gi ph hp v nhng sai st hoc sai lch m chuyn gia gp phi.
Cc gi nh, phng php v ngun d liu
Cc gi nh v phng php (Tham chiu: on 12(b))
A35. Khi cng vic ca chuyn gia l nh gi nhng gi nh v phng php lin quan, bao gm c cc m hnh - nu c, c Ban Gim c n v c kim ton s dng
trong vic xy dng mt c tnh k ton, th cc th tc ch yu ca kim ton vin l nh gi xem chuyn gia sot xt y nhng gi nh v phng php hay
cha. Khi cng vic ca chuyn gia l xy dng mt gi tr c tnh hoc mt khong gi tr c tnh so snh vi gi tr c tnh ca Ban Gim c n v c kim ton,
th cc th tc ca kim ton vin ch yu l nh gi cc gi nh v phng php , bao gm c cc m hnh - nu c, m chuyn gia s dng.
[13]
cp n nhng gi nh v phng php c Ban Gim c n v c kim ton s dng trong vic xy dng cc c tnh k
ton, k c trng hp s dng m hnh mang tnh chuyn mn ha cao do chnh n v c kim ton xy dng v a ra nhng quy nh, hng dn gip kim ton vin
thu thp y bng chng kim ton thch hp lin quan n gi nh v phng php ca Ban Gim c. ng thi, cc quy nh v hng dn ny cng tr gip kim ton
vin khi nh gi nhng gi nh v phng php ca chuyn gia.
A37. Khi cng vic ca chuyn gia lin quan n vic s dng nhng gi nh v phng php quan trng, kim ton vin cn xem xt v nh gi nhng gi nh v phng php
c:
c chp nhn rng ri trong lnh vc chuyn mn ca chuyn gia;
Ph hp vi yu cu ca khun kh v lp v trnh by bo co ti chnh c p dng;
Ph thuc vo vic s dng nhng m hnh mang tnh chuyn mn ha cao;
Ph hp vi nhng gi nh v phng php ca n v c kim ton, v nu khng th l do v nh hng ca s khc bit l g.
Ngun d liu ca chuyn gia (Tham chiu: on 12(c))
A38. Khi cng vic ca chuyn gia lin quan n vic s dng ngun d liu quan trng th kim ton vin cn thc hin cc th tc sau y kim tra ngun d liu :
Xc nhn ngun gc ca d liu, bao gm vic tm hiu (hoc kim tra, nu c th) cc kim sot ni b i vi cc d liu v cch thc d liu c chuyn cho
chuyn gia;
Sot xt d liu kim tra tnh y v tnh nht qun ca d liu.
A39. Trong nhiu trng hp, kim ton vin c th kim tra ngun d liu ca chuyn gia. Tuy nhin, trong mt s trng hp khc, do ngun d liu m chuyn gia s dng c
tnh k thut cao lin quan n lnh vc chuyn mn ca chuyn gia th chnh chuyn gia c th t kim tra ngun d liu. Nu chuyn gia kim tra ngun d liu, kim
ton vin cn phng vn chuyn gia, gim st hoc sot xt qu trnh kim tra ngun d liu ca chuyn gia nh gi tnh ph hp, y v chnh xc ca d liu.
Cng vic ca chuyn gia khng y , thch hp (Tham chiu: on 13)
A40. Nu kim ton vin kt lun l cng vic ca chuyn gia khng y , thch hp cho mc ch kim ton v kim ton vin khng th gii quyt c vn ny thng qua
cc th tc kim ton b sung theo quy nh ti on 13, bao gm c vic kim ton vin v chuyn gia thc hin thm cng vic hoc s dng hoc thu thm chuyn gia
khc, th kim ton vin c th phi trnh by kin khng phi l kin chp nhn ton phn trn bo co kim ton theo Chun mc kim ton quc t s 705, do kim ton
vin khng thu thp c y bng chng kim ton thch hp.
[14]
Dn chng cng vic ca chuyn gia trong bo co kim ton (Tham chiu: on 14-15)
A41. Trng hp php lut v cc quy nh c yu cu, kim ton vin phi dn chng n cng vic ca chuyn gia trong bo co kim ton, v d cho mc ch minh bch trong
lnh vc cng.
A42. Trng hp kin kim ton khng phi l kin chp nhn ton phn v kim ton vin xt thy cn thit, kim ton vin c th dn chng cng vic ca chuyn gia gii
thch cho kin nhng phi c s chp thun trc ca chuyn gia.
Ph lc
(Tham chiu: on A25)
CC VN CN XEM XT I VI THA THUN GIA KIM TON VIN V CHUYN GIA BN NGOI
Ph lc ny hng dn nhng vn kim ton vin cn cn nhc a vo bt c tha thun no vi chuyn gia bn ngoi ca doanh nghip kim ton. Hng dn ny mang tnh
minh ha v khng bao gm tt c mi trng hp. Hng dn ny c th c s dng kt hp vi nhng vn c quy nh trong chun mc kim ton ny. Vic c a mt
khon mc c th no vo trong tha thun vi chuyn gia hay khng ph thuc vo tng trng hp c th ca cuc kim ton. Hng dn ny cng c th gip la chn nhng
vn cn a vo trong tha thun vi chuyn gia ni b ca doanh nghip kim ton.
Ni dung, phm vi v mc tiu ca cng vic ca chuyn gia bn ngoi
Ni dung v phm vi ca cc th tc cn c chuyn gia bn ngoi thc hin;
Cc mc tiu cng vic ca chuyn gia bn ngoi lin quan n tnh trng yu v nh gi ri ro ca vn lin quan n cng vic ca chuyn gia, v nu cn thit khun kh
v lp v trnh by bo co ti chnh c p dng;
Nhng chun mc chuyn mn hay cc yu cu ngh nghip hoc cc yu cu ca ngnh m chuyn gia bn ngoi phi tun theo;
Nhng gi nh v phng php, bao gm cc m hnh nu c, m chuyn gia bn ngoi s dng v dn chng ti liu;
Ngy hiu lc, hoc giai on kim tra (nu c) ca vn chnh trong cng vic ca chuyn gia, v yu cu lin quan n nhng s kin xy ra sau .
Vai tr, trch nhim ca kim ton vin v ca chuyn gia bn ngoi
Nhng chun mc k ton v kim ton, nhng yu cu ca php lut v cc quy nh c lin quan;
S chp thun ca chuyn gia bn ngoi i vi vic kim ton vin s dng bo co ca chuyn gia, bao gm vic dn chng, hoc cng khai vi cc bn khc, v d vic ly
lm c s cho vic a ra kin kim ton khng phi kin chp nhn ton phn, hoc nu cn thit l cng khai bo co cho Ban Gim c hoc Ban Kim sot ca n v
c kim ton;
Ni dung v phm vi sot xt ca kim ton vin i vi cng vic ca chuyn gia bn ngoi;
Kim ton vin hay chuyn gia bn ngoi s kim tra ngun d liu;
S tip cn ca chuyn gia bn ngoi ca doanh nghip kim ton vi cc ghi chp, ti liu, nhn s ca n v c kim ton v vi chuyn gia do n v c kim ton thu;
Quy trnh trao i thng tin gia chuyn gia bn ngoi ca doanh nghip kim ton v n v c kim ton;
S tip cn ca kim ton vin v chuyn gia bn ngoi vi giy t lm vic ca cc bn;
Quyn s hu v kim sot giy t lm vic trong v sau cuc kim ton, k c nhng yu cu v lu gi ti liu;
Trch nhim ca chuyn gia bn ngoi thc hin cng vic vi s cn trng v k nng cn thit;
Nng lc v kh nng ca chuyn gia bn ngoi thc hin cng vic;
K vng chuyn gia bn ngoi s s dng mi kin thc m chuyn gia c lin quan n cuc kim ton, hoc nu khng s phi thng bo vi kim ton vin;
Cc hn ch ca chuyn gia bn ngoi lin quan n bo co kim ton;
Cc tha thun thng bo cho chuyn gia bn ngoi v kt lun kim ton lin quan n cng vic ca chuyn gia.
Trao i thng tin v bo co
Phng php v tn sut ca vic trao i thng tin, bao gm:
o Nhng pht hin v kt lun ca chuyn gia bn ngoi s c bo co nh th no (bng vn bn, bng li, cp nht thng xuyn cho nhm kim ton);
o Xc nh r nhng ngi trong nhm kim ton thc hin trao i thng tin vi chuyn gia bn ngoi.
Thi im chuyn gia bn ngoi hon thnh cng vic v bo co nhng pht hin v kt lun cho kim ton vin;
Trch nhim ca chuyn gia bn ngoi trong vic trao i kp thi nhng tnh hung xy ra lm nh hng n tin hon thnh cng vic, v bt k nghi ngi hoc hn ch
tim tng no i vi nhng pht hin hoc kt lun ca chuyn gia;
Trch nhim ca chuyn gia bn ngoi trong vic trao i kp thi nhng trng hp m n v c kim ton hn ch vic tip cn ca chuyn gia vi nhng ghi chp, ti liu,
nhn s hay chuyn gia do n v c kim ton thu;
Trch nhim ca chuyn gia bn ngoi trong vic trao i vi kim ton vin tt c nhng thng tin m chuyn gia cho l ph hp vi cuc kim ton, bao gm bt k thay i
no so vi cc ln trao i trc ;
Trch nhim ca chuyn gia bn ngoi trong vic trao i nhng trng hp c th lm pht sinh nguy c nh hng n tnh khch quan ca chuyn gia, v cc bin php bo v
c th loi b hoc gim bt nhng nguy c xung mc c th chp nhn c.
Bo mt
Chuyn gia bn ngoi phi tun th cc yu cu v bo mt, bao gm:
Cc yu cu bo mt theo quy nh v o c ngh nghip p dng cho kim ton vin;
Nhng yu cu khc theo php lut v cc quy nh, nu c;
Nhng iu khon bo mt c th do n v c kim ton yu cu, nu c.
[1]
ISA 220, on A10, A20-A22.
[2]
ISA 500, on A34-A48.
[3]
S dng thut ng thch hp trong lnh vc cng.
[4]
V d, Chun mc gio dc quc t s 8, Yu cu v nng lc i vi kim ton vin chuyn nghip.
[5]
ISA 220, on 14.
[6]
ISA 300, on 8(e).
[7]
ISA 220, on A21.
[8]
ISA 500, on 8.
[9]
ISQC 1, on 12(f).
[10]
ISA 220, on 2.
[11]
ISQC 1, on 12(f).
[12]
ISA 220, on 4.
[13]
ISA 540, on 8, 13 v 15.
[14]
ISA 705, on 6(b).
HNH THNH KIN KIM TON V
BO CO KIM TON V BO CO TI CHNH
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-4
Ngy hiu lc............................................................................................................... 5
Mc tiu ................................................................................................................... 6
Gii thch thut ng .................................................................................................. 7-9
Yu cu
Hnh thnh kin kim ton v bo co ti chnh............................................................ 10-15
Dng kin kim ton.................................................................................................. 16-19
Bo co kim ton........................................................................................................ 20-45
Cc thng tin b sung c trnh by cng bo co ti chnh........................................... 46-47
Hng dn p dng
Cc kha cnh nh tnh trong cng vic k ton ca n v c kim ton..................... A1-A3
Thuyt minh v nh hng ca cc giao dch v s kin trng yu i vi
cc thng tin c trnh by trong bo co ti chnh........................................................ A4
M t khun kh v lp v trnh by bo co ti chnh c p dng................................ A5-A10
Dng kin kim ton.................................................................................................. A11-A12
Bo co kim ton........................................................................................................ A13-A44
Cc thng tin b sung c trnh by cng bo co ti chnh........................................... A45-A51
Ph lc 1: Minh ha v bo co kim ton v bo co ti chnh
Chun mc kim ton quc t s (ISA) 700, Hnh thnh kin kim ton v bo co kim ton v bo co ti chnh cn c xem xt cng vi Chun mc kim ton quc t s
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin trong vic a ra kin kim ton v bo co ti chnh. Chun mc ny cng quy nh hnh
thc v ni dung ca bo co kim ton c pht hnh nh l kt qu cng vic kim ton bo co ti chnh.
2. Chun mc kim ton quc t s 705
[1]
v 706
[2]
cp n vic hnh thc v ni dung ca bo co kim ton b nh hng nh th no khi kim ton vin a ra kin
kim ton khng phi l kin chp nhn ton phn hoc thm vo mt on Nhn mnh vn hay on Vn khc trong bo co kim ton.
3. Chun mc ny c p dng cho cuc kim ton mt b bo co ti chnh y cho mc ch chung. Chun mc kim ton quc t s 800
[3]
quy nh v hng dn nhng
vn cn lu c bit khi kim ton bo co ti chnh cho mc ch c bit. Chun mc kim ton quc t s 805
[4]
quy nh v hng dn nhng vn cn lu c bit
khi kim ton bo co ti chnh ring l hoc kim ton cc yu t, ti khon hoc khon mc c th ca mt bo co ti chnh.
4. Chun mc ny cao tnh nht qun trong bo co kim ton. Khi cuc kim ton c tin hnh theo cc chun mc kim ton quc t, s nht qun trong bo co kim
ton s nng cao tin cy ca bo co trn th trng quc t kim ton bng vic to iu kin nhn din r rng hn cc cuc kim ton c tin hnh theo cc chun mc
kim ton c cng nhn trn ton cu. iu ny cng gip tng cng s hiu bit ca ngi s dng bo co ti chnh v xc nh cc tnh hung bt thng xy ra.
Ngy hiu lc
Mc tiu
(a) a ra kin kim ton v bo co ti chnh trn c s nh gi cc kt lun rt ra t bng chng kim ton thu thp c;
(b) Trnh by kin kim ton mt cch r rng bng vn bn, trong nu r c s ca kin .
Gii thch thut ng
(a) Bo co ti chnh cho mc ch chung: 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 chung.
(b) Khun kh lp v trnh by bo co ti chnh cho mc ch chung: L khun kh v lp v trnh by bo co ti chnh c xy dng nhm tha mn nhu cu chung v
thng tin ti chnh ca s ng ngi s dng. Khun kh lp v trnh by bo co ti chnh c th l khun kh v trnh by hp l hoc khun kh v tun th.
Thut ng khun kh v trnh by hp l c s dng ch khun kh v lp v trnh by bo co ti chnh m trc ht yu cu tun th cc quy nh ca khun
kh , v:
(i) Tha nhn r rng hoc ngm n rng, t c s trnh by hp l ca bo co ti chnh, Ban Gim c c th phi thuyt minh nhiu hn so vi cc quy
nh c th ca khun kh ; hoc
(ii) Tha nhn r rng rng Ban Gim c c th thc hin khc vi mt yu cu ca khun kh t c mc ch trnh by bo co ti chnh mt cch hp l.
Nhng trng hp nh vy c coi l cn thit ch trong mt s rt t trng hp.
Thut ng khun kh v tun th c s dng ch khun kh v vic lp v trnh by bo co ti chnh m yu cu phi tun th cc quy nh ca khun kh
nhng khng bao gm vic tha nhn cc im (i) hoc (ii) trn y.
[5]
(c) kin chp nhn ton phn: l kin c a ra khi kim ton vin kt lun rng bo co ti chnh c lp, trn tt c cc kha cnh trng yu, ph hp vi khun kh
v lp v trnh by bo co ti chnh c p dng.
[6]
8. Thut ng bo co ti chnh c s dng trong chun mc ny c ngha l mt b bo co ti chnh y cho mc ch chung, bao gm cc thuyt minh c lin quan.
Cc thuyt minh c lin quan thng bao gm phn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc. Cc quy nh trong khun kh v lp v trnh by bo
co ti chnh c p dng quyt nh hnh thc v ni dung ca cc bo co ti chnh, v cc b phn cu thnh mt b bo co ti chnh y .
9. Chun mc Bo co Ti chnh Quc t trong chun mc ny c hiu l Chun mc bo co ti chnh quc t do y ban Chun mc k ton quc t ban hnh, v Chun
mc k ton cng quc t l Chun mc k ton cng quc t do y ban Chun mc k ton cng quc t ban hnh.
Yu cu
Hnh thnh kin kim ton v bo co ti chnh
10. Kim ton vin phi a ra kin kim ton v vic liu bo co ti chnh c c lp ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng, trn tt c cc
kha cnh trng yu hay khng.
[7] [8]
11. a ra kin kim ton v bo co ti chnh, kim ton vin phi kt lun liu kim ton vin t c s m bo hp l v vic bo co ti chnh, xt trn phng din
tng th, c cn cha ng nhng sai st trng yu, do gian ln hoc nhm ln hay khng. Kt lun cn tnh n:
(a) Kt lun ca kim ton vin, theo Chun mc kim ton quc t s 330, v vic liu thu thp y bng chng kim ton thch hp hay cha;
[9]
(b) Kt lun ca kim ton vin, theo Chun mc kim ton quc t s 450, v vic liu nhng sai st cha c iu chnh, khi xt ring l hoc tng th, c trng yu hay
khng;
[10]
(c) Nhng nh gi c nu trong cc on 12-15.
12. Kim ton vin phi nh gi liu bo co ti chnh c c lp ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng, trn tt c cc kha cnh trng yu
hay khng. nh gi ny bao gm c vic xem xt cc kha cnh nh tnh ca cc cng vic k ton ca n v c kim ton, k c cc du hiu v s thin lch trong cc xt
on ca Ban Gim c (Tham chiu: on A1-A3).
13. c bit, khi xem xt cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng, kim ton vin phi nh gi xem liu:
(a) Bo co ti chnh c thuyt minh y cc chnh sch k ton quan trng c la chn v p dng hay khng;
(b) Cc chnh sch k ton c la chn v p dng c nht qun vi khun kh v lp v trnh by bo co ti chnh c p dng v c thch hp hay khng;
(c) Cc c tnh k ton do Ban Gim c a ra c hp l hay khng;
(d) Cc thng tin c trnh by trong bo co ti chnh c ph hp, ng tin cy, d hiu v c th so snh c hay khng;
(e) Bo co ti chnh c cung cp y cc thuyt minh gip ngi s dng bo co ti chnh hiu c nh hng ca cc giao dch v s kin trng yu i vi cc
thng tin c trnh by trong bo co ti chnh hay khng (Tham chiu: on A4);
(f) Cc thut ng c s dng trong bo co ti chnh, bao gm tiu ca tng bo co ti chnh c thch hp hay khng.
14. Khi bo co ti chnh c lp theo khun kh v trnh by hp l, vic nh gi theo quy nh ti on 12-13 cn phi bao gm nh gi liu bo co ti chnh c c trnh
by hp l hay khng. Kim ton vin phi nh gi vic ny bng cch xem xt:
(a) Cch trnh by, cu trc v ni dung tng th ca cc bo co ti chnh; v
(b) Liu cc bo co ti chnh, bao gm cc thuyt minh lin quan, c phn nh cc giao dch v s kin ch yu t c mc tiu trnh by hp l hay khng.
15. Kim ton vin phi nh gi xem liu bo co ti chnh c tham chiu n hay m t y khun kh v lp v trnh by bo co ti chnh c p dng hay khng (Tham
chiu: on A5-A10).
Dng kin kim ton
16. Kim ton vin phi a ra kin chp nhn ton phn khi kim ton vin kt lun rng bo co ti chnh c lp, trn cc kha cnh trng yu, ph hp vi khun kh v lp
v trnh by bo co ti chnh c p dng.
17. Nu kim ton vin:
(a) Kt lun da trn bng chng kim ton thu thp c rng bo co ti chnh, xt trn phng din tng th cn cha ng sai st trng yu; hoc
(b) Khng th thu thp y bng chng kim ton thch hp a ra kt lun rng bo co ti chnh, xt trn phng din tng th khng cn cha ng sai st trng
yu,
th kim ton vin phi a ra kin khng phi l kin chp nhn ton phn trong bo co kim ton theo Chun mc kim ton quc t s 705.
18. Nu bo co ti chnh c lp theo cc quy nh ca khun kh v trnh by hp l khng t c mc tiu trnh by hp l, kim ton vin phi tho lun vn ny vi
Ban Gim c v, da vo cc yu cu ca khun kh v lp v trnh by bo co ti chnh c p dng v cch thc vn c gii quyt, kim ton vin phi quyt nh
xem liu c cn a ra kin khng phi l kin chp nhn ton phn trong bo co kim ton theo Chun mc kim ton quc t s 705 hay khng (Tham chiu: on A11).
19. Khi bo co ti chnh c lp theo khun kh v tun th, kim ton vin khng cn phi nh gi liu bo co ti chnh c c trnh by hp l hay khng. Tuy nhin, nu
trong nhng trng hp hn hu, kim ton vin kt lun rng cc bo co ti chnh gy hiu sai, kim ton vin phi tho lun vn vi Ban Gim c v, da vo cch
thc vn c gii quyt, kim ton vin phi quyt nh liu c cn phi trnh by vn ny trong bo co kim ton hay khng, v nu c th trnh by nh th no (Tham
chiu: on A12).
Bo co kim ton
20.
Bo co kim ton phi c lp bng vn bn (Tham chiu: on A13-A14).
Bo co kim ton cho cc cuc kim ton c tin hnh theo cc chun mc kim ton quc t
Tiu bo co kim ton
21. Bo co kim ton phi c tiu ch r l Bo co ca kim ton vin c lp (Tham chiu: on A15).
Ngi nhn bo co kim ton
22. Bo co kim ton phi ch r ngi nhn bo co kim ton ty theo tng cuc kim ton (Tham chiu: on A16).
on m u bo co kim ton
23. on m u bo co kim ton phi (Tham chiu: on A17-A19):
(a) Nu r n v c bo co ti chnh c kim ton;
(b) Nu r rng bo co ti chnh c kim ton;
(c) Nu r tiu ca tng bo co cu thnh b bo co ti chnh;
(d) Tham chiu n phn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc;
(e) Nu r ngy kt thc k k ton hoc k k ton ca tng bo co cu thnh b bo co ti chnh
.
Trch nhim ca Ban Gim c i vi Bo co ti chnh
24. Mc ny trong bo co kim ton m t trch nhim ca nhng ngi chu trch nhim lp v trnh by bo co ti chnh ti n v c kim ton. Bo co kim ton khng
nht thit phi cp mt cch c th n Ban Gim c, m s s dng thut ng thch hp ty thuc vo quy nh php l ca mi nc. mt s nc, thut ng thch
hp c s dng c th l Ban Qun tr.
25. Bo co kim ton phi bao gm mt mc c tiu l Trch nhim ca Ban Gim c [hay mt thut ng thch hp khc] i vi Bo co ti chnh.
26. Bo co kim ton phi m t trch nhim ca Ban Gim c trong vic lp v trnh by bo co ti chnh, trong gii thch thm rng Ban Gim c chu trch nhim lp v
trnh by bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p dng, 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 cn cha ng sai st trng yu do gian ln hoc nhm ln (Tham chiu: on A20-A23).
27. Trong trng hp cc bo co ti chnh c lp theo khun kh v trnh by hp l, phn gii thch v trch nhim ca Ban Gim c i vi bo co ti chnh trong bo co
kim ton phi cp n trch nhim lp v trnh by hp l bo co ti chnh hoc lp v trnh by trung thc v hp l bo co ti chnh, ty theo tng trng hp.
28. Bo co kim ton phi bao gm mt mc c tiu l Trch nhim ca kim ton vin.
29. Bo co kim ton phi nu r trch nhim ca kim ton vin l a ra kin v bo co ti chnh da trn kt qu cuc kim ton (Tham chiu: on A24).
30. Bo co kim ton phi nu r rng vic kim ton c tin hnh theo cc chun mc kim ton quc t. Bo co kim ton cng phi gii thch rng cc chun mc yu
cu kim ton vin phi tun th cc quy nh v o c ngh nghip, v phi lp k hoch v thc hin vic kim ton t c s m bo hp l v vic bo co ti chnh
c cn sai st trng yu hay khng (Tham chiu: on A25-A26).
31. Bo co kim ton phi m t v cuc kim ton bng cch nu r:
(a) Cng vic kim ton bao gm thc hin cc th tc thu thp cc bng chng kim ton v cc s liu v thuyt minh trn bo co ti chnh;
(b) 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 ri ro, kim ton vin xem xt kim sot ni b ca n v lin quan n vic lp v trnh by hp l bo co ti chnh 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 tnh hu hiu ca kim sot ni b ca n v. Trong trng hp kim ton
vin cng c trch nhim a ra kin v hiu qu ca kim sot ni b cng vi vic kim ton bo co ti chnh, kim ton vin s b i on ni rng vic kim ton
vin xem xt kim sot ni b khng nhm mc ch a ra kin v tnh hu hiu ca kim sot ni b ca n
v;
(c) Mt cuc kim ton cng bao gm vic 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.
32. Trong trng hp bo co ti chnh c lp theo khun kh v trnh by hp l, phn m t v cuc kim ton trong bo co kim ton phi cp n trch nhim lp v
trnh by hp l cc bo co ti chnh ca n v hoc lp bo co ti chnh trung thc v hp l, ty theo tng trng hp.
33. Bo co kim ton phi nu r liu kim ton vin c tin tng rng cc bng chng kim ton m kim ton vin thu thp c l y v thch hp lm c s a ra
kin kim ton hay khng.
kin ca kim ton vin
34. Bo co kim ton phi bao gm mt mc c tiu l kin ca kim ton vin.
35. Khi a ra kin chp nhn ton phn i vi bo co ti chnh c lp theo khun kh v trnh by hp l, tr khi php lut c quy nh khc, kin kim ton phi s dng
mt trong hai mu cu sau:
(a) Bo co ti chnh trnh by hp l, trn cc kha cnh trng yu,ph hp vi [khun kh v lp v trnh by bo co ti chnh c p dng]; hoc
(b) Bo co ti chnh phn nh trung thc v hp l vph hp vi [khun kh v lp v trnh by bo co ti chnh c p dng] (Tham chiu: on A27-A33).
36. Khi a ra kin chp nhn ton phn i vi bo co ti chnh c lp theo khun kh v tun th, kin kim ton phi c nu r l bo co ti chnh c lp, trn cc
kha cnh trng yu, ph hp vi [khun kh v lp v trnh by bo co ti chnh c p dng] (Tham chiu: on A27, A29-A33).
37. Nu khun kh v lp v trnh by bo co ti chnh c p dng c cp n trong kin kim ton khng phi l cc Chun mc bo co ti chnh quc t do U ban
Chun mc k ton quc t ban hnh hay cc Chun mc k ton cng quc t do U ban Chun mc k ton cng quc t ban hnh, kin kim ton phi ch r nc ban
hnh ra khun kh v lp v trnh by bo co ti chnh .
Cc trch nhim bo co khc
38. Nu kim ton vin nu thm cc trch nhim bo co khc trong bo co kim ton v bo co ti chnh ngoi trch nhim ca kim ton vin l bo co v bo co ti chnh
theo cc Chun mc kim ton quc t, cc trch nhim bo co khc ny phi c nu trong mt phn ring trong bo co kim ton c tiu l Bo co v cc yu cu
khc ca php lut v cc quy nh hoc c t tiu khc ph hp vi ni dung ca mc (Tham chiu: on A34-A35).
39. Nu bo co kim ton c mt phn ring v cc trch nhim bo co khc, cc tiu , gii thch v thuyt minh c cp n trong cc on 23-37 phi c t di tiu
Bo co v bo co ti chnh. Phn Bo co v cc yu cu khc ca php lut v cc quy nh phi c t ngay sau phn Bo co v bo co ti chnh (Tham chiu:
on A36).
Ch k ca kim ton vin
40. Bo co kim ton phi c k (Tham chiu: on A37).
Ngy bo co kim ton
41. Ngy bo co kim ton khng c trc ngy m kim ton vin thu thp y bng chng kim ton thch hp lm c s cho kin kim ton v bo co ti chnh,
bao gm cc bng chng chng minh rng (Tham chiu: on A38-A41):
(a) Tt c cc bo co cu thnh b bo co ti chnh, bao gm cc thuyt minh lin quan, c lp;
(b) Nhng ngi c thm quyn xc nhn trch nhim ca h i vi cc bo co ti chnh ny.
a ch doanh nghip kim ton
42. Bo co kim ton phi ghi r a im ti quc gia m kim ton vin hnh ngh.
Bo co kim ton theo yu cu ca php lut v cc quy nh
43. Nu php lut v cc quy nh yu cu kim ton vin lp bo co kim ton theo cch trnh by hoc ngn t c th, bo co kim ton ch c tham chiu n cc chun
mc kim ton quc t nu bo co kim ton bao gm ti thiu cc ni dung sau (Tham chiu: on A42):
(a) Tiu bo co kim ton;
(b) Ngi nhn bo co kim ton, ty theo tng cuc kim ton;
(c) on m u bo co kim ton trong ghi r cc bo co ti chnh c kim ton;
(d) on m t v trch nhim ca Ban Gim c (hoc thut ng ph hp khc, xem on 24) i vi vic lp v trnh by bo co ti chnh;
(e) on m t v trch nhim ca kim ton vin l phi a ra kin kim ton v bo co ti chnh v phm vi ca cuc kim ton, bao gm:
Tham chiu n cc chun mc kim ton quc t v php lut v cc quy nh;
M t cuc kim ton theo cc chun mc ny;
(f) on kin kim ton bao gm kin v bo co ti chnh v tham chiu n khun kh v lp v trnh by bo co ti chnh c p dng cho vic lp bo co ti
chnh (bao gm xc nh nc ban hnh khun kh v lp v trnh by bo co ti chnh khng phi l chun mc bo co ti chnh quc t hoc chun mc k ton cng
quc t, xem on 37);
(g) Ch k ca kim ton vin;
(h) Ngy bo co kim ton;
(i) a ch doanh nghip kim ton.
Bo co kim ton cho cc cuc kim ton c tin hnh theo c chun mc kim ton ca mt nc c th v chun mc kim ton quc t
44. Kim ton vin c th cn tin hnh cuc kim ton theo Chun mc kim ton ca mt nc c th (chun mc kim ton quc gia), nhng ngoi ra cng c th phi tun
th cc chun mc kim ton quc t khi tin hnh cuc kim ton. Trong trng hp ny, bo co kim ton c th tham chiu n cc chun mc kim ton quc t ngoi
chun mc kim ton quc gia, nhng kim ton vin ch lm nh vy khi (Tham chiu: on A43-A44):
(a) Khng c mu thun gia cc yu cu ca chun mc kim ton quc gia v chun mc kim ton quc t m iu dn n vic kim ton vin (i) a ra mt kin
kim ton khc, hoc (ii) khng a vo bo co kim ton mt on Nhn mnh vn theo yu cu ca chun mc kim ton quc t trong cc trng hp c bit;
(b) Bo co kim ton bao gm ti thiu cc ni dung c nu trong on 43(a)(i) khi kim ton vin s dng cch trnh by hoc ngn t do cc chun mc kim ton
quc gia quy nh. Tham chiu n php lut v cc quy nh c cp trong on 43(e) s c hiu l tham chiu ti cc chun mc kim ton quc gia. Do , bo
co kim ton phi ch r cc chun mc kim ton quc gia .
45. Khi bo co kim ton tham chiu n c cc chun mc kim ton quc gia v chun mc kim ton quc t, bo co kim ton cn nu r nc ban hnh chun mc kim
ton quc gia .
Cc thng tin b sung c trnh by cng bo co ti chnh (Tham chiu: on A45-A51)
46. Nu khun kh v lp v trnh by bo co ti chnh c p dng khng yu cu cc thng tin b sung c trnh by cng vi bo co ti chnh c kim ton, kim ton
vin phi nh gi liu nhng thng tin b sung c c tch bit r rng khi cc bo co ti chnh c kim ton hay khng. Nu nhng thng tin b sung khng
c tch bit r rng khi bo co ti chnh c kim ton, kim ton vin phi yu cu Ban Gim c thay i cch thc trnh by cc thng tin b sung cha c kim
ton ny. Nu Ban Gim c t chi thay i, kim ton vin phi gii thch trong bo co kim ton rng cc thng tin b sung cha c kim ton.
47. Cc thng tin b sung m khun kh v lp v trnh by bo co ti chnh c p dng khng yu cu nhng vn l mt phn khng th tch ri ca cc bo co ti chnh v
khng c tch bit r rng khi bo co ti chnh do ni dung hoc cch trnh by s vn thuc phm vi ca kin kim ton.
***
Hng dn p dng
Cc kha cnh nh tnh trong cng vic k ton ca n v c kim ton (Tham chiu: on 12)
A1. Ban Gim c a ra mt s xt on v cc s liu v thuyt minh trong bo co ti chnh.
A2. Chun mc kim ton quc t s 260 c cp n cc kha cnh nh tnh trong cng vic k ton ca n v c kim ton.
[11]
Khi xem xt cc kha cnh nh tnh trong
cng vic k ton ca n v c kim ton, kim ton vin c th nhn bit c s thin lch trong cc xt on ca Ban Gim c. Kim ton vin c th kt lun rng tc
ng cng hng ca s thin lch cng vi nh hng ca cc sai st cha c iu chnh lm cho bo co ti chnh xt trn phng din tng th c sai st trng yu. Cc
du hiu cho thy s thin lch c th nh hng n nh gi ca kim ton vin v vic liu bo co ti chnh xt trn phng din tng th c sai st trng yu hay khng bao gm:
Vic iu chnh c chn lc cc sai st trao i vi Ban Gim c trong qu trnh kim ton (v d, iu chnh cc sai st lm tng li nhun bo co m khng iu
chnh cc sai st lm gim li nhun bo co);
S thin lch ca Ban Gim c khi a ra cc c tnh k ton.
A3. Chun mc kim ton quc t s 540 cp n s thin lch ca Ban Gim c khi a ra cc c tnh k ton.
[12]
Cc du hiu cho thy c th c s thin lch ca Ban
Gim c khng to thnh sai st khi xem xt tnh hp l ca cc c tnh k ton ring l. Tuy nhin, cc du hiu c th nh hng n nh gi ca kim ton vin v vic
liu bo co ti chnh xt trn phng din tng th c cn sai st trng yu hay khng.
Thuyt minh v nh hng ca cc giao dch v s kin trng yu i vi cc thng tin c trnh by trong bo co ti chnh (Tham chiu: on 13(e))
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 chung thng trnh by v tnh hnh ti chnh, kt qu hot ng kinh
doanh v tnh hnh lu chuyn tin t ca n v. Trong trng hp , kim ton vin nh gi liu bo co ti chnh c cung cp y cc thuyt minh gip ngi s dng
bo co ti chnh hiu c nh hng ca cc giao dch v s kin trng yu i vi tnh hnh ti chnh, kt qu hot ng kinh doanh v tnh hnh lu chuyn tin t ca n v
hay khng.
M t khun kh v lp v trnh by bo co ti chnh c p dng (Tham chiu: on 15)
A5. Nh gii thch trong Chun mc kim ton quc t s 200, khi lp v trnh by bo co ti chnh, Ban Gim c hoc Ban Qun tr cn a vo bo co ti chnh mt on
m t y khun kh v lp v trnh by bo co ti chnh c p dng.
[13]
on m t ny rt quan trng v n gip ngi s dng bo co ti chnh hiu c khun kh
v lp bo co ti chnh c p dng.
A6. on m t rng bo co ti chnh c lp theo mt khun kh nht nh v lp v trnh by bo co ti chnh c p dng ch thch hp khi bo co ti chnh tun th tt c
cc quy nh ang c hiu lc ca khun kh trong k k ton m bo co ti chnh phn nh.
A7. Nu on m t khun kh v lp v trnh by bo co ti chnh c p dng c nhng t ng khng c th hoc c hn ch (v d, bo co ti chnh tun th phn ln cc
chun mc bo co ti chnh quc t) th on m t khng c coi l m t y v khun kh v lp v trnh by bo co ti chnh v c th lm cho ngi s dng bo
co ti chnh hiu sai.
Tham chiu n nhiu hn mt khun kh v lp v trnh by bo co ti chnh
A8. Trong mt s trng hp, bo co ti chnh c th c lp theo hai khun kh v lp v trnh by bo co ti chnh (v d, khun kh v lp v trnh by bo co ti chnh quc
gia v chun mc bo co ti chnh quc t). iu ny c th do Ban Gim c bt buc phi hoc la chn lp bo co ti chnh theo c hai khun kh m c hai khun kh
u l khun kh v lp v trnh by bo co ti chnh c p dng. on m t ch ph hp khi bo co ti chnh tun th ring l tng khun kh. c coi l tun th
c hai khun kh, bo co ti chnh cn phi tun th ng thi c hai khun kh m khng cn i chiu cc bo co lp theo hai khun kh khc nhau . Trn thc t, vic
tun th ng thi c hai khun kh l iu kh c th thc hin, tr khi quc gia p dng khun kh v lp v trnh by bo co ti chnh khc (v d nh chun mc bo
co ti chnh quc t) nh l khun kh quc gia v lp v trnh by bo co ti chnh hoc loi b tt c cc ro cn nhm tun th khun kh v lp v trnh by bo co ti chnh
.
A9. Bo co ti chnh c lp theo mt khun kh v lp v trnh by bo co ti chnh v bao gm thuyt minh hoc thng tin b sung i chiu vi cc kt qu ca bo co ti
chnh ny nhng c lp theo mt khun kh v lp v trnh by bo co ti chnh khc, khng c lp theo khun kh v lp v trnh by bo co khc . L do ca vn
ny l v bo co ti chnh khng cha ng tt c cc thng tin m khun kh v lp v trnh by bo co ti chnh khc yu cu.
A10. Tuy nhin, bo co ti chnh c th c lp theo mt khun kh v lp v trnh by bo co ti chnh c p dng v ngoi ra m t trong thuyt minh bo co ti chnh v
mc tun th mt khun kh v lp v trnh by bo co ti chnh khc (v d, bo co ti chnh c lp theo khun kh v lp v trnh by bo co ti chnh quc gia c m
t mc tun th chun mc bo co ti chnh quc t). on m t l thng tin ti chnh b sung v nh nu trong on 47, c xem l mt phn khng th tch ri
ca bo co ti chnh v do cng thuc phm vi ca kin kim ton.
Dng kin kim ton (Tham chiu: on 18-19)
A11. C nhng trng hp bo co ti chnh d c lp theo cc quy nh ca khun kh v trnh by hp l nhng khng t c mc tiu trnh by hp l. Trong trng hp
, Ban Gim c c th thuyt minh thm trong bo co ti chnh nhng ni dung m khun kh v lp v trnh by bo co ti chnh khng yu cu, hoc trong mt s trng
hp rt hn hu, Ban Gim c c th khng tun th mt yu cu ca khun kh v lp v trnh by bo co ti chnh nhm t c mc tiu trnh by hp l bo co ti
chnh.
A12. Rt t khi kim ton vin coi bo co ti chnh c lp theo khun kh v tun th l gy hiu sai nu, theo Chun mc kim ton quc t s 210, kim ton vin xc nh
rng khun kh v lp v trnh by bo co ti chnh l c th chp nhn c.
[14]
Bo co kim ton (Tham chiu: on 20)
A13. Bo co kim ton bng vn bn bao gm c cc bo co pht hnh di dng in ra giy v bng cch phng tin in t.
A14. Phn ph lc bao gm cc v d minh ha v cc bo co kim ton v bo co ti chnh, c cc ni dung c trnh by cc on 21-42 nu trn.
Bo co kim ton cho cc cuc kim ton c thc hin theo cc chun mc kim ton quc t
Tiu bo co kim ton (Tham chiu: on 21)
A15. Tiu ch r bo co l bo co ca mt kim ton vin c lp, v d Bo co kim ton c lp, xc nhn v khng nh rng kim ton vin p ng tt c cc yu cu
o c ngh nghip c lin quan v tnh c lp v do phn bit r gia bo co ca kim ton vin c lp vi cc bo co do cc i tng khc pht hnh.
Ngi nhn bo co kim ton (Tham chiu: on 22)
A16. Php lut v cc quy nh thng quy nh r ngi nhn bo co kim ton ti nc c th . Ngi nhn bo co kim ton l nhng ngi m bo co c lp cho h s
dng, thng l cc c ng hoc Ban Qun tr ca n v c bo co ti chnh c kim ton.
on m u bo co kim ton (Tham chiu: on 23)
A17. on m u bo co kim ton ni r rng kim ton vin kim ton cc bo co ti chnh km theo ca n v, bao gm [nu y tn ca tng bo co ti chnh cu
thnh b bo co ti chnh y theo khun kh v lp v trnh by bo co ti chnh c p dng, nu r ngy kt thc k k ton hoc k k ton ca tng bo co ti
chnh] v phn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc.
A18. Nu kim ton vin bit c rng cc bo co ti chnh c kim ton s c a vo mt ti liu trong cha cc thng tin khc, chng hn nh bo co thng nin,
kim ton vin c th xem xt, nu nh hnh thc trnh by cho php, xc nh r s trang m cc bo co ti chnh kim ton c trnh by. iu ny s gip ngi s dng
bo co xc nh r cc bo co ti chnh m bo co kim ton tham chiu n.
A19. Bo co kim ton trnh by kin kim ton v mt b bo co ti chnh y theo nh nh ngha trong khun kh v lp v trnh by bo co ti chnh c p dng. V
d, phn ln cc khun kh v lp v trnh by bo co ti chnh cho mc ch chung quy nh mt b bo co ti chnh y gm: Bng cn i k ton, Bo co kt qu hot
ng kinh doanh, Bo co thay i vn ch s hu, Bo co lu chuyn tin t, phn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc. Ti mt s nc, cc
thng tin b sung cng c th c coi l mt phn khng th tch ri ca bo co ti chnh.
Trch nhim ca Ban Gim c i vi bo co ti chnh (Tham chiu: on 26)
A20. Lin quan n trch nhim ca Ban Gim c hoc Ban qun tr, Chun mc kim ton quc t s 200 trnh by c s tin hnh cuc kim ton theo cc chun mc kim
ton quc t.
[15]
Ban Gim c hoc Ban Qun tr chu trch nhim lp v trnh by bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p dng, bao
gm c vic trnh by hp l bo co ti chnh trong cc trng hp cn thit. Ban Gim c cng chu trch nhim i vi kim sot ni b m Ban Gim c xc nh l cn
thit m bo vic lp bo co ti chnh khng cn sai st trng yu do gian ln hoc nhm ln. on m t v trch nhim ca Ban Gim c trong bo co kim ton cp
n c hai trch nhim trn ca Ban Gim c v iu ny gip gii thch cho ngi s dng bo co v c s tin hnh kim ton.
A21. Trong mt s trng hp cn thit, kim ton vin c th b sung thm on m t v trch nhim ca Ban Gim c trong on 26 phn nh thm cc trch nhim ca Ban
Gim c lin quan n vic lp v trnh by bo co ti chnh theo quy nh ca mt nc c th hoc do bn cht ca n v c kim ton.
A22. on 26 nht qun vi phn m t trch nhim c tha thun trong hp ng kim ton hc cc tha thun ph hp khc bng vn bn theo yu cu ca Chun mc kim
ton quc t s 210.
[16]
Chun mc kim ton quc t s 210 to cho kim ton vin mt s linh hot nht nh khi gii thch rng, nu php lut v cc quy nh c cp n
trch nhim ca Ban Gim c hoc Ban Qun tr lin quan n vic lp v trnh by bo co ti chnh, kim ton vin c th quyt nh da trn xt on ca mnh rng php
lut v cc quy nh bao hm cc trch nhim ca Ban Gim c tng ng vi cc trch nhim c nu ra trong Chun mc kim ton quc t s 210. Kim ton vin
c th s dng cc ngn t theo php lut v cc quy nh m t cc trch nhim tng ng trong hp ng kim ton hoc cc tho thun ph hp khc bng vn bn.
Trong trng hp ny, cc ngn t cng c th c s dng trong bo co kim ton m t trch nhim ca Ban Gim c nh on 26 yu cu. Trong cc trng hp
khc, k c trng hp kim ton vin quyt nh khng s dng cc ngn t theo php lut v cc quy nh trong hp ng kim ton, th cc ngn t ca on 26 c s
dng.
A23. Ti mt s nc, php lut v cc quy nh c lin quan n trch nhim ca Ban Gim c c th cp c th n trch nhim i vi s y ca chng t k ton, s k
ton, hoc h thng k ton. Do cc chng t k ton, s k ton, v h thng k ton l mt phn khng th tch ri ca kim sot ni b (theo nh ngha trong Chun mc
kim ton quc t s 315
[17]
), nn on m t v trch nhim ca Ban Gim c trong Chun mc kim ton quc t s 210 v on 26 ca chun mc ny khng cp n
cc trch nhim ny ca Ban Gim c.
Trch nhim ca kim ton vin (Tham chiu: on 29-30)
A24. Bo co kim ton nu r trch nhim ca kim ton vin l a ra kin kim ton v bo co ti chnh da trn kt qu ca cuc kim ton nhm mc ch phn bit r trch
nhim ca kim ton vin vi trch nhim ca Ban Gim c n v trong vic lp v trnh by bo co ti chnh.
A25. Vic tham chiu n cc chun mc c p dng s gip ngi s dng bo co kim ton hiu c rng cng vic kim ton c thc hin theo cc chun mc kim
ton c ban hnh.
A26. Theo chun mc kim ton quc t s 200, kim ton vin khng c tuyn b trong bo co kim ton l tun th cc chun mc kim ton quc t nu kim ton vin
khng m bo tun th cc yu cu ca Chun mc kim ton quc t s 200 v ton b cc chun mc kim ton khc lin quan n cuc kim ton.
[18]
kin ca kim ton vin (Tham chiu: on 35-37)
Ngn t trong kin kim ton theo php lut v cc quy nh
A27. Chun mc kim ton quc t s 210 gii thch, trong trng hp php lut hoc cc quy nh ca mt quc gia yu cu v ngn t trong bo co kim ton (c bit l kin
kim ton) khc mt cch ng k so vi cc quy nh ca cc chun mc kim ton quc t, kim ton vin phi nh gi:
(a) Liu ngi s dng bo co ti chnh c hiu sai v mc m bo t c trong cuc kim ton bo co ti chnh hay khng v, nu nh vy,
(b) Liu cc thuyt minh b sung trong bo co kim ton c th gip ngi c bo co kim ton hiu ng hn hay khng.
Nu kim ton vin xt thy cc thuyt minh b sung trong bo co kim ton khng th gip ngi c bo co kim ton hiu ng, Chun mc kim ton quc t s 210 yu
cu kim ton vin khng c chp nhn hp ng kim ton, tr khi php lut v cc quy nh yu cu kim ton vin phi chp nhn. Theo chun mc kim ton quc
t s 210, mt cuc kim ton c tin hnh theo yu cu ca php lut v cc quy nh ni trn khng c coi tun th cc chun mc kim ton quc t. Do , kim
ton vin khng c cp trong bo co kim ton rng cuc kim ton c tin hnh theo cc chun mc kim ton quc t.
[19]
Trnh by hp l, trn cc kha cnh trng yu hay phn nh trung thc v hp l
A28. Vic s dng cm t trnh by hp l, trn cc kha cnh trng yu hay cm t phn nh trung thc v hp l ti mt quc gia c quyt nh bi lut v cc quy nh lin
quan n vic kim ton bo co ti chnh ti quc gia , hoc bi thng l c chp nhn rng ri ti quc gia . Nu php lut v cc quy nh yu cu s dng cc thut
ng khc nhau th cng khng nh hng n yu cu i vi kim ton vin trong vic nh gi s hp l ca bo co ti chnh c lp theo khun kh v trnh by hp l c
cp n trong on 14 ca chun mc ny.
M t v thng tin trnh by trong bo co ti chnh
A29. Trong trng hp bo co ti chnh c lp theo khun kh v trnh by hp l, kim ton vin cn nu r trong kin kim ton rng bo co ti chnh trnh by hp l,
trn cc kha cnh trng yu, hoc phn nh trung thc v hp l cc thng tin m bo co ti chnh phi trnh by, v d, nhiu khun kh v lp v trnh by bo co ti chnh
cho mc ch chung yu cu bo co ti chnh phi trnh by v tnh hnh ti chnh ca n v ti ngy kt thc k k ton, kt qu hot ng kinh doanh v tnh hnh lu chuyn
tin t cho k k ton kt thc cng ngy.
M t v khun kh v lp v trnh by bo co ti chnh c p dng v nh hng ca quy nh ny n kin kim ton
A30. Vic ch r khun kh v lp v trnh by bo co ti chnh c p dng trong kin kim ton gip ngi s dng bo co kim ton hiu v bi cnh a ra kin kim
ton m khng nhm mc ch hn ch vic nh gi theo yu cu trong on 14. Khun kh lp v trnh by bo co ti chnh p dng c th hin bng cc cm t:
ph hp vi chun mc bo co ti chnh quc t hoc
ph hp vi cc nguyn tc k ton c p dng rng ri ti nc X
A31. Khi khun kh v lp v trnh by bo co ti chnh c p dng bao gm cc chun mc k ton v cc yu cu ca php lut v cc quy nh, khun kh v lp v trnh by
bo co ti chnh c ch r bng cm t theo Chun mc bo co ti chnh quc t v cc yu cu ca Lut doanh nghip ca nc X. Chun mc kim ton quc t
s 210 cp n cc trng hp c s mu thun gia cc chun mc bo co ti chnh v cc yu cu ca php lut v cc quy nh.
[20]
A32. Nh nu trong on A8, bo co ti chnh c th c lp v trnh by theo hai khun kh v lp v trnh by bo co ti chnh, u l cc khun kh v lp v trnh by bo
co ti chnh c p dng. Theo , mi quy nh c xem xt ring bit khi hnh thnh kin kim ton v bo co ti chnh, v kin kim ton theo on 35-36 tham
chiu n c hai khun kh v lp v trnh by bo co ti chnh nh sau:
(a) Nu bo co ti chnh tun th tng khun kh ring l th hai kin kim ton c a ra: (1) kin kim ton ni rng bo co ti chnh c lp ph hp vi mt
trong hai khun kh v lp v trnh by bo co ti chnh c p dng (v d nh khun kh v lp v trnh by bo co ti chnh ca quc gia) v (2) kin kim ton
ni rng bo co ti chnh c lp ph hp vi khun kh v lp v trnh by bo co ti chnh cn li (v d nh chun mc bo co ti chnh quc t). Nhng kin
ny c th c trnh by ring l hoc trong cng mt cu (v d, bo co ti chnh trnh by hp l, trn cc kha cnh trng yu, ph hp vi cc nguyn tc k ton c chp
nhn rng ri ti nc X v cc chun mc bo co ti chnh quc t).
(b) Nu bo co ti chnh ch tun th mt trong hai khun kh v lp v trnh by bo co ti chnh, kin chp nhn ton phn c th c a ra l bo co ti chnh
c lp v trnh by ph hp vi khun kh v lp v trnh by bo co ti chnh c tun th (v d nh khun kh v lp v trnh by bo co ti chnh quc gia)
nhng kin kim ton khng phi l kin chp nhn ton phn c a ra cho khun kh v lp v trnh by bo co ti chnh cn li (v d nh chun mc bo co
ti chnh quc t) theo Chun mc kim ton quc t s 705.
A33. Nh nu trong on A10, bo co ti chnh c th tun th mt khun kh v lp v trnh by bo co ti chnh c p dng v ngoi ra, thuyt minh v mc tun th
mt khun kh v lp v trnh by bo co ti chnh khc. Nh gii thch trong on A46, thng tin b sung ny thuc phm vi ca kin kim ton v khng th c tch
bit r rng khi bo co ti chnh.
(a) Nu thuyt minh sai v mc tun th khun kh v lp v trnh by bo co ti chnh khc ni trn, kim ton vin phi a ra kin khng phi l kin chp nhn
ton phn theo chun mc kim ton quc t s 705.
(b) Nu thuyt minh khng sai, nhng kim ton vin nhn thy tm quan trng ca thuyt minh trong vic gip ngi s dng hiu ng v bo co ti chnh, kim ton
vin cn b sung mt on Nhn mnh vn , theo Chun mc kim ton quc t s 706, hng s ch n thuyt minh .
Cc trch nhim bo co khc (Tham chiu: on 38-39)
A34. mt s nc, kim ton vin c th c thm trch nhim bo co v cc vn khc, ngoi trch nhim a ra kin kim ton v bo co ti chnh theo quy nh ca cc
chun mc kim ton quc t. V d, kim ton vin c th c yu cu bo co v cc vn nht nh m kim ton vin pht hin ra trong qu trnh kim ton. Ngoi ra,
kim ton vin c th phi thc hin v bo co v mt s th tc kim ton b sung hoc a ra kin v mt s vn c th, chng hn nh s y ca cc chng t k
ton, s k ton ca n v. Cc chun mc kim ton ti quc gia c th thng hng dn v trch nhim ca kim ton vin lin quan n cc trch nhim bo co b sung c
th ti quc gia .
A35. Trong mt s trng hp, php lut v cc quy nh c lin quan c th yu cu hoc cho php kim ton vin bo co v cc trch nhim khc ny trong bo co kim ton v
bo co ti chnh. Trong cc trng hp khc, kim ton vin c th phi hoc c php bo co v cch trch nhim ny trong mt bo co ring.
A36. Cc trch nhim bo co khc ny c trnh by trong mt mc ring ca bo co kim ton phn bit r cc trch nhim ny vi trch nhim a ra kin kim ton v
bo co ti chnh theo cc chun mc kim ton quc t. Mc ring ny c th bao gm cc tiu nh nu ph hp khi qut ni dung ca cc on m t cc trch nhim
bo co khc.
Ch k ca kim ton vin (Tham chiu: on 40)
A37. Phn ch k ca kim ton vin c th l tn ca cng ty kim ton, tn ca kim ton vin hoc c hai ty theo quy nh ca quc gia. Ti mt s quc gia, ngoi ch k, kim
ton vin c th phi nu r chc danh ca kim ton vin c t chc ngh nghip chng nhn (v d, CPA, CA) hoc kim ton vin hoc cng ty kim ton c tha
nhn bi c quan cp php c thm quyn ph hp ti quc gia .
Ngy bo co kim ton (Tham chiu: on 41)
A38. Ngy (ca) bo co kim ton thng bo cho ngi s dng bo co kim ton bit rng kim ton vin xem xt nh hng ca cc s kin v giao dch pht sinh m kim
ton vin bit c cho ti thi im . Trch nhim ca kim ton vin i vi cc s kin v giao dch xy ra sau ngy k bo co kim ton c quy nh trong chun mc
kim ton quc t s 560.
[21]
A39. Do kin m kim ton vin a ra l kin kim ton v bo co ti chnh v vic lp v trnh by bo co ti chnh l trch nhim ca Ban Gim c n v c kim ton,
nn kim ton vin khng th kt lun l thu thp y bng chng kim ton thch hp cho n khi kim ton vin thu thp c bng chng chng t rng tt c cc
bo co cu thnh b bo co ti chnh, k c cc thuyt minh lin quan c lp v Ban Gim c chu trch nhim i vi cc bo co ny.
A40. Php lut v cc quy nh ca mt s nc quy nh r cc c nhn hay b phn (v d: thnh vin Hi ng qun tr) chu trch nhim xc nhn rng tt c cc bo co cu
thnh b bo co ti chnh, k c cc thuyt minh lin quan c lp, ng thi xc nh r quy trnh ph duyt cn thit. Trong trng hp ny, kim ton vin phi thu thp
bng chng v vic bo co ti chnh c ph duyt trc khi ngy bo co kim ton. Tuy nhin, cc nc khc, quy trnh ph duyt bo co ti chnh khng c
quy nh trong php lut v cc quy nh. Trong trng hp ny, kim ton vin cn xem xt cc th tc m n v p dng trong vic lp v ph duyt cc bo co ti chnh
cng vi vic xem xt c cu t chc qun l v qun tr ca n v xc nh cc c nhn hoc b phn c thm quyn xc nhn rng tt c cc bo co cu thnh b bo co
ti chnh, k c cc thuyt minh lin quan c lp. Trong mt vi trng hp, php lut v cc quy nh xc nh thi im trong qu trnh lp bo co ti chnh m cuc
kim ton d kin c hon thnh.
A41. Mt s nc c quy nh bo co ti chnh phi c cc c ng ph duyt ln cui trc khi pht hnh rng ri cho cng chng. Trong trng hp ny, s ph duyt cui
cng ca cc c ng khng phi l mt th tc cn thit kim ton vin a ra kt lun thu thp y bng chng kim ton thch hp. Ngy ph duyt bo co ti
chnh theo cc chun mc kim ton quc t l ngy m cp c thm quyn ca n v xc nh rng tt c cc bo co cu thnh b bo co ti chnh, k c cc thuyt minh
lin quan c lp hoc ngy m cp c thm quyn ca n v xc nhn trch nhim ca h i vi cc bo co ti chnh ny, tu theo ngy no din ra sm hn.
Bo co kim ton theo php lut v cc quy nh (Tham chiu: on 43)
A42. Chun mc kim ton quc t s 200 gii thch rng kim ton vin c th phi tun th cc yu cu ca php lut v cc quy nh, bn cnh vic tun theo cc chun mc kim
ton quc t.
[22]
Trong trng hp ny, kim ton vin c th phi s dng cch trnh by hoc ngn t trong bo co kim ton khc vi quy nh trong chun mc ny. Nh
gii thch trong on 4, khi cuc kim ton c tin hnh theo cc chun mc kim ton quc t, s nht qun trong bo co kim ton s nng cao tin cy ca bo co
kim ton bng vic to iu kin nhn din r rng hn cc cuc kim ton c tin hnh theo cc chun mc kim ton quc t. Nu s khc bit gia cc yu cu ca php
lut v cc quy nh vi cc chun mc kim ton quc t ch lin quan n cch trnh by v ngn t trong bo co kim ton v, ti thiu, bo co kim ton bao gm mi ni
dung c yu cu trong on 43 (a)(i) th bo co kim ton c th tham chiu n cc chun mc kim ton quc t. Theo , trong nhng trng hp nh vy, kim ton
vin c coi l tun th cc chun mc kim ton quc t, cho d cch trnh by v ngn t trong bo co kim ton tun theo cc yu cu ca php lut v cc quy nh.
Nu cc yu cu ca php lut v cc quy nh khng mu thun vi cc chun mc kim ton quc t, vic p dng cch trnh by v ngn t theo nh chun mc ny gip
ngi s dng bo co kim ton d dng nhn ra rng bo kim ton c lp da trn kt qu ca cuc kim ton c thc hin theo cc chun mc kim ton quc t
(Chun mc kim ton quc t s 210 cp n cc trng hp php lut v cc quy nh yu cu v cch trnh by v ngn t trong bo co kim ton khc ng k so vi
yu cu ca cc chun mc kim ton quc t).
Bo co kim ton cho cc cuc kim ton c tin hnh theo c chun mc kim ton ca mt nc c th v chun mc kim ton quc t (Tham chiu: on 44)
A43. Kim ton vin c th nu r trong bo co kim ton l cuc kim ton c tin hnh theo c chun mc kim ton quc t v chun mc kim ton quc gia khi kim
ton vin tun th cc chun mc kim ton quc gia trong khi cng tun th cc chun mc kim ton quc t c lin quan n cuc kim ton.
[23]
A44. Vic tham chiu n c chun mc kim ton quc t v chun mc kim ton quc gia l khng ph hp nu c mu thun gia cc yu cu ca cc chun mc ny dn ti
vic kim ton vin a ra kin khc nhau hoc khng trnh by mt on Nhn mnh vn theo yu cu ca cc chun mc kim ton quc t trong nhng trng hp c
th. V d, mt s chun mc kim ton quc gia khng cho php kim ton vin a vo bo co kim ton mt on Nhn mnh vn v tnh hot ng lin tc ca n
v, trong khi chun mc kim ton quc t s 570 li yu cu kim ton vin phi thm mt on Nhn mnh vn trong trng hp .
[24]
Trong trng hp ny, bo
co kim ton ch tham chiu n cc chun mc kim ton (chun mc kim ton quc t hoc chun mc kim ton quc gia) m kim ton vin tun th trong qu trnh lp
bo co kim ton.
Cc thng tin b sung c trnh by cng bo co ti chnh (Tham chiu: on 46-47)
A45. Trong mt s trng hp, n v c kim ton c th c php lut v cc quy nh yu cu hoc c th t nguyn la chn trnh by cng vi bo co ti chnh cc thng
tin b sung m khun kh v lp v trnh by bo co ti chnh c p dng khng yu cu. V d, thng tin b sung c th c trnh by gip ngi s dng bo co ti
chnh hiu r hn v khun kh v lp v trnh by bo co ti chnh c p dng hoc gii thch thm v mt s khon mc c th trn bo co ti chnh. Thng tin ny
thng c trnh by trong cc ph lc hoc thuyt minh b sung.
A46. Kim ton vin phi a ra kin kim ton v cc thng tin b sung khng th c tch bit r rng khi bo co ti chnh do ni dung v cch trnh by cc thng tin . V
d, cc thuyt minh bo co ti chnh phi c phn gii thch v mc tun th ca bo co ti chnh vi mt khun kh v lp v trnh by bo co ti chnh khc. Kim ton
vin cng phi a ra kin kim ton v cc ph lc hoc thuyt minh b sung m bo co ti chnh tham chiu n.
A47. Thng tin b sung thuc phm vi ca kin kim ton khng cn c nu c th trong on m u ca bo co kim ton nu phn tham chiu n cc thuyt minh trong
on m t v cc bo co cu thnh b bo co ti chnh trong on m u y .
A48. Php lut v cc quy nh c th khng yu cu phi kim ton thng tin b sung, v Ban Gim c c th khng yu cu kim ton vin a cc thng tin b sung vo phm vi
kim ton bo co ti chnh.
A49. Kim ton vin c th nh gi liu cch trnh by cc thng tin b sung cha c kim ton c th gy hiu lm l cc thng tin b sung ny c kim ton hay khng, v
d, v tr cc thng tin b sung cha c kim ton trong bo co ti chnh v cc thng tin b sung c kim ton, v liu cc thng tin c c ghi r l cha c
kim ton hay khng.
A50. Ban Gim c c th thay i cch trnh by cc thng tin b sung cha c kim ton, lm cho cc thng tin c th b hiu l c kim ton, v d:
B i cc tham chiu t cc bo co ti chnh ti cc ph lc hoc thuyt minh b sung cha c kim ton phn bit r cc thng tin c kim ton v cha
c kim ton.
t cc thng tin b sung cha c kim ton ngoi cc bo co ti chnh, hoc nu c th, t nht gp cc thuyt minh cha c kim ton v t cui cng sau cc
thuyt minh bt buc trong bo co ti chnh v nu r l cc thuyt minh cha c kim ton. Cc thuyt minh cha c kim ton b trn ln vi cc thuyt minh
c kim ton c th b hiu sai l c kim ton.
A51. Thng tin b sung cha c kim ton khng c ngha l kim ton vin khng c trch nhim xem xt cc thng tin xc nh nhng im thiu nht qun trng yu vi
cc bo co ti chnh c kim ton. Trch nhim ca kim ton vin i vi cc thng tin b sung cha c kim ton nht qun vi cc trch nhim c quy nh ti
Chun mc kim ton quc t s 720.
[25]
Ph lc
(Tham chiu: on A14)
V d minh ha v bo co kim ton v bo co ti chnh
V d 1: Bo co kim ton v bo co ti chnh c lp theo khun kh v trnh by hp l c xy dng nhm tha mn nhu cu chung v thng tin ti chnh ca ng
o ngi s dng. (v d: chun mc bo co ti chnh quc t).
V d 2: Bo co kim ton v bo co ti chnh c lp theo khun kh v tun th c xy dng nhm tha mn nhu cu chung v thng tin ti chnh ca ng o ngi
s dng.
V d 3: Bo co kim ton v bo co ti chnh hp nht c lp theo khun kh v trnh by hp l c xy dng nhm tha mn nhu cu chung v thng tin ti chnh
ca ng o ngi s dng (v d: chun mc bo co ti chnh quc t).
V d 1:
p dng cho cc trng hp sau:
Kim ton mt b bo co ti chnh y .
Bo co ti chnh do Ban Gim c n v lp cho mc ch chung theo cc Chun mc bo co ti chnh quc t.
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 quc t s 210.
Ngoi trch nhim kim ton bo co ti chnh, kim ton vin c cc trch nhim bo co khc theo quy nh ca php lut nc s ti.
BO CO KIM TON C LP
Bo co kim ton v Bo co ti chnh
[26]
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC, 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, v Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, v phn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc.
[27]
i vi Bo co ti chnh
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by hp l cc bo co ti chnh ca Cng ty theo cc Chun mc bo co ti chnh quc t
[28]
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 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 quc t. Cc
chun mc ny yu cu chng ti phi tun th 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 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 cc 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 hp l bo co ti chnh
[29]
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.
[30]
Cng vic kim ton cng bao gm vic 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 trnh by hp l, trn cc kha cnh trng yu (hoc phn nh trung thc v hp l) 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 Chun mc bo co ti chnh quc t.
[Hnh thc v ni dung ca mc ny ca bo co kim ton s thay i ty thuc vo cc trch nhim bo co khc ca kim tan vin.]
[Ngy bo co kim ton]
[a ch doanh nghip kim ton]
V d 2:
Kim ton mt b bo co ti chnh y theo yu cu ca php lut v cc quy nh.
Bo co ti chnh do Ban Gim c n v lp cho mc ch chung theo khun kh v lp v trnh by bo co ti chnh (Lut XYZ) ca nc X (khun kh v lp v
trnh by bo co ti chnh bao gm php lut v cc quy nh, c xy dng nhm tha mn nhu cu chung v thng tin ti chnh ca ng o ngi s dng bo
co ti chnh, nhng khng phi l khun kh v trnh by hp l).
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 quc t s 210.
BO CO KIM TON C LP
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC, 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, v Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, v phn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc.
[31]
i vi Bo co ti chnh
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by bo co ti chnh ca Cng ty theo Lut XYZ 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 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 quc t. Cc
chun mc ny yu cu chng ti phi tun th 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 bo co ti
Cng vic kim ton bao gm thc hin cc th tc nhm thu thp cc bng chng kim ton v cc s liu v cc 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 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.
[32]
Cng vic kim ton cng bao gm vic 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.
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 thng 12 nm 20X1 c lp, trn cc kha cnh trng yu, ph hp vi Lut XYZ
ca nc X.
[Ngy bo co kim ton]
V d 3:
Kim ton cc bo ti chnh hp nht do Ban Gim c cng ty m lp cho mc ch chung theo Chun mc bo co ti chnh quc t.
Cc iu khon ca hp ng kim ton tp on nu r trch nhim ca Ban Gim c i vi bo co ti chnh theo Chun mc kim ton quc t s 210.
Ngoi trch nhim kim ton bo co ti chnh tp on, kim ton vin c cc trch nhim bo co khc theo quy nh ca php lut nc s ti.
BO CO KIM TON C LP
Bo co kim ton v Bo co ti chnh hp nht
[33]
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC v cc cng ty con, bao gm Bng cn i k ton hp nht ti ngy 31/12/20X1, Bo co kt qu hot ng kinh
doanh hp nht, Bo co thay i vn ch s hu hp nht, v Bo co lu chuyn tin t hp nht cho nm ti chnh kt thc cng ngy, v phn tm tt cc chnh sch k ton quan
trng v cc thuyt minh khc.
[34]
i vi Bo co ti chnh hp nht
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by hp l cc bo co ti chnh hp nht ca Cng ty theo cc Chun mc bo co ti chnh quc t,
[35]
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 hp nht khng c sai st trng yu do gian ln hoc nhm
ln.
Trch nhim ca chng ti l a ra kin v Bo co ti chnh hp nht da trn kt qu ca cuc kim ton. Chng ti tin hnh kim ton theo cc Chun mc kim ton quc
t. Cc chun mc ny yu cu chng ti phi tun th cc quy nh v o c ngh nghip, lp k hoch v thc hin vic kim ton t c s m bo hp l v vic bo co
ti chnh hp nht 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 cc thuyt minh trn bo co ti chnh hp nht. 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 hp nht 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 hp l
[36]
bo co ti chnh hp nht 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.
[37]
Cng vic kim ton cng bao gm vic 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 hp nht.
kin ca kim ton vin
Theo kin ca chng ti, bo co ti chnh hp nht trnh by hp l, trn cc kha cnh trng yu (hoc phn nh trung thc v hp l) tnh hnh ti chnh ca cng ty ABC v cc
cng ty con 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 Chun mc bo co ti
chnh quc t.
[Ngy bo co kim ton]
[1]
[2]
ISA 706, on Nhn mnh vn v Vn khc trong bo co kim ton c lp.
[3]
ISA 800, Lu c bit khi kim ton bo co ti chnh c lp theo khun kh v lp v trnh by bo co ti chnh c mc ch c bit.
[4]
ISA 805, Lu c bit khi kim ton bo co ti chnh ring l v cc yu t, ti khon, khon mc c th ca mt bo co ti chnh.
[5]
ISA 200, on 13(a).
[6]
on 35-36 quy nh cc mu cu c s dng trnh by kin kim ton trong trng hp n v c kim ton p dng khun kh v trnh by hp l v khun kh v tun th.
[7]
ISA 200, on 11.
[8]
on 35, 36 quy nh cc mu cu c s dng trnh by kin trong trng hp n v c kim ton p dng khun kh v trnh by hp l v khun kh v tun th.
[9]
ISA 330, on 26.
[10]
ISA 450, on 11.
[11]
ISA 260, ph lc 2.
[12]
ISA 540, on 21.
[13]
ISA 200, on A2-A3.
[14]
ISA 210, on 6(a).
[15]
ISA 200, on 13(j).
[16]
ISA 210, on 6(b)(i)-(ii).
[17]
ISA 315, on 4(c).
[18]
ISA 200, on 20.
[19]
ISA 210, on 21.
[20]
ISA 210, on 18.
[21]
ISA 560, on 10-17.
[22]
ISA 200, on A55.
[23]
ISA 200, on A56.
[24]
ISA 570, on 19.
[25]
ISA 720, Trch nhim ca kim ton vin lin quan n nhng thng tin khc trong ti liu cha bo co ti chnh kim ton.
[26]
Tiu Bo co kim ton v bo co ti chnh khng cn thit trong trng hp tiu th hai Bo co v cc yu cu khc ca php lut v cc quy nh khng p dng.
[27]
Hoc c th s dng thut ng khc ph hp theo cc quy nh php l ca mt nc c th.
[28]
Khi trch nhim ca Ban Gim c l lp v trnh by trung thc v hp l bo co ti chnh, cu ny c thay bng: Ban Gim c Cng ty chu trch nhim v vic lp v trnh by trung thc
v hp l bo co ti chnh, ph hp vi chun mc bo co ti chnh quc t, v v
[29]
Theo phn ch thch 28, cu ny c th c thay bng: 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 trung thc
v hp l bo co ti chnh 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 n v.
[30]
Trong trng hp khi kim ton vin chu trch nhim a ra kin v hiu qu ca kim sot ni b ca n v cng vi vic kim ton bo co ti chnh, cu ny c th c vit li nh sau:
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 hp l bo co ti chnh nhm thit k cc th tc kim ton ph hp
vi tnh hnh thc t. Theo phn ch thch 28, cu ny c th thay bng: 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 trung thc v hp l bo co ti chnh nhm thit k cc th tc kim ton ph hp vi tnh hnh thc t.
[31]
[32]
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 nhm thit k cc th tc kim ton ph hp vi tnh
hnh thc t.
[33]
Tiu Bo co kim ton v bo co ti chnh hp nht khng cn thit trong trng hp tiu th hai Bo co v cc yu cu khc ca php lut v cc quy nh khng p dng
[34]
[35]
Khi trch nhim ca Ban Gim c l lp v trnh by bo co ti chnh phn nh trung thc v hp l, cu ny c thay bng: Ban Gim c Cng ty chu trch nhim v vic lp v trnh by
trung thc v hp l bo co ti chnh hp nht, ph hp vi chun mc bo co ti chnh quc t, v v
[36]
Theo phn ch thch 35, cu ny c th c thay bng: 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 trung thc
v hp l bo co ti chnh hp nht 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 n v.
[37]
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 hp l bo co ti chnh hp nht nhm thit k cc th tc kim ton ph
hp vi tnh hnh thc t. Theo phn ch thch 35, cu ny c th thay bng: 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 trung thc v hp l bo co ti chnh hp nht nhm thit k cc th tc kim ton ph hp vi tnh hnh thc t.
KIN KIM TON KHNG PHI L KIN CHP NHN TON PHN
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Cc dng kin khng phi l kin chp nhn ton phn ............................................ 2
Ngy hiu lc............................................................................................................... 3
Mc tiu ................................................................................................................... 4
Gii thch thut ng ................................................................................................. 5
Yu cu
Cc trng hp kim ton vin cn phi a ra kin kim ton khng phi l
kin chp nhn ton phn........................................................................................... 6
Xc nh dng kin kim ton khng phi l kin chp nhn ton phn........................ 7-15
Hnh thc v ni dung ca bo bo kim ton khi kin kim ton khng phi l
kin khng phi l kin chp nhn ton phn............................................................. 16-27
Hng dn p dng
Cc dng kin khng phi l kin chp nhn ton phn.............................................. A1
Bn cht ca sai st trng yu....................................................................................... A2-A7
Bn cht ca vic khng th thu thp c y bng chng
kim ton thch hp....................................................................................................... A8-A12
Kt qu ca vic khng th thu thp c y bng chng kim ton
thch hp do nhng hn ch do Ban Gim c ca n v kim ton p t sau khi
kim ton vin chp nhn hp ng kim ton........................................................... A13-A15
Nhng vn khc cn xem xt lin quan n kin tri ngc hoc
t chi a ra kin ......................................................................................... A16
Hnh thc v ni dung ca bo bo kim ton khi kin kim ton khng phi l
kin khng phi l kin chp nhn ton phn............................................................. A17-A24
Ph lc: Minh ha bo co kim ton khi kin kim ton khng phi l
kin khng phi l kin chp nhn ton phn
Chun mc kim ton quc t s (ISA) 705, kin kim ton khng phi l kin chp nhn ton phn cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc
tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton quc t ny hng dn v qui nh trch nhim ca kim ton vin i vi vic pht hnh mt bo co kim ton thch hp trong trng hp kim ton
vin kt lun rng vic a ra kin khng phi l kin chp nhn ton phn i vi bo co ti chnh l cn thit khi kim ton vin hnh thnh kin theo Chun mc kim
ton quc t s 700
[1]
.
Cc dng kin kim ton khng phi l kin chp nhn ton phn
2. Chun mc kim ton ny quy nh v hng dn ba dng kin kim ton khng phi l kin chp nhn ton phn, c gi l kin kim ton ngoi tr, kin kim
ton tri ngc v t chi a ra kin. Vic quyt nh xem dng kin kim ton khng phi l kin chp nhn ton phn no l ph hp ph thuc vo:
(a) Bn cht ca vn dn n vic kim ton vin a ra kin kim ton khng phi l kin chp nhn ton phn, c th l do bo co ti chnh c sai st trng yu hay
c th c sai st trng yu trong trng hp kim ton vin khng th thu thp y bng chng kim ton thch hp; v
(b) Xt on ca kim ton vin v nh hng lan ta hoc nhng nh hng c th c ca vn i vi bo co ti chnh (Tham chiu: on A1).
Ngy hiu lc
3. Chun mc kim ton quc t ny c hiu lc i vi cc cuc kim ton bo co ti chnh cho cc giai on bt u t ngy 15 thng 12 nm 2009.
Mc tiu
4. Mc tiu ca kim ton vin l a ra kin kim ton khng phi l kin chp nhn ton phn i vi bo co ti chnh mt cch r rng, ph hp, v iu ny l cn thit
khi:
(a) Da trn bng chng kim ton thu thp c, kim ton vin kt lun l tng th bo co ti chnh vn cn sai st trng yu; hoc
(b) Kim ton vin khng th thu thp y bng chng kim ton thch hp kt lun rng tng th bo co ti chnh khng cn sai st trng yu.
Gii thch thut ng
(a) Lan ta - Mt thut ng c s dng, trong hon cnh c sai st, m t nhng nh hng ca sai st i vi bo co ti chnh hoc m t nhng nh hng c th c
ca sai st cha c pht hin, nu c, i vi bo co ti chnh do kim ton vin khng th thu thp y bng chng kim ton thch hp. nh hng lan ta i vi
bo co ti chnh l nhng nh hng m theo xt on ca kim ton vin:
(i) Nhng nh hng ny khng ch gii hn n mt s yu t, mt s ti khon hoc khon mc c th ca bo co ti chnh;
(ii) Nu b gii hn, th nhng nh hng ny vn i din hoc c th i din cho mt phn quan trng ca bo co ti chnh; hoc
(iii) Thuyt minh nhng nh hng ny l c s gip ngi s dng hiu c bo co ti chnh.
(b) kin kim ton khng phi l kin chp nhn ton phn - kin kim ton ngoi tr, kin kim ton tri ngc hoc t chi a ra kin.
Yu cu
Cc trng hp kim ton vin phi a ra kin kim ton khng phi l kin chp nhn ton phn
6. Kim ton vin phi a ra kin kim ton khng phi l kin chp nhn ton phn trong bo co kim ton khi:
(a) Da trn bng chng kim ton thu thp c, kim ton vin kt lun l tng th bo co ti chnh vn cn sai st trng yu (Tham chiu: on A2-A7); hoc
(b) Kim ton vin khng th thu thp c y bng chng kim ton thch hp kt lun rng tng th bo co ti chnh khng cn sai st trng yu (Tham chiu:
on A8-A12).
Xc nh dng kin kim ton khng phi l kin chp nhn ton phn
kin kim ton ngoi tr
7. Kim ton vin phi trnh by kin kim ton ngoi tr khi:
(a) Da trn cc bng chng kim ton y , thch hp thu thp c, kim ton vin kt lun l cc sai st, xt ring l hay tng hp li, c nh hng trng yu nhng
khng lan ta i vi bo co ti chnh; hoc
(b) Kim ton vin khng th thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton, nhng kim ton vin kt lun rng nhng nh
hng c th c ca cc sai st cha c pht hin, nu c, c th trng yu nhng khng lan ta i vi bo co ti chnh.
kin kim ton tri ngc
8. Kim ton vin phi trnh by kin kim ton tri ngc khi da trn cc bng chng kim ton y v thch hp thu thp c, kim ton vin kt lun l cc sai st,
xt ring l hay tng hp li, c nh hng trng yu v lan ta i vi bo co ti chnh.
T chi a ra kin
9. Kim ton vin phi t chi a ra kin khi kim ton vin khng th thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton v kim
ton vin kt lun rng nhng nh hng c th c ca cc sai st cha c pht hin, nu c), c th l trng yu v lan ta i vi bo co ti chnh.
10. Trong mt s rt t trng hp c nhiu yu t khng chc chn, kim ton vin phi t chi a ra kin khi mc d thu thp c y bng chng kim ton thch hp
lin quan n tng yu t khng chc chn ring bit nhng kim ton vin vn kt lun rng khng th a ra kin kim ton v bo co ti chnh do nhng nh hng tng
tc c th c ca nhng yu t khng chc chn v nhng nh hng ly k ca nhng yu t ny n bo co ti chnh.
Hu qu ca vic khng th thu thp y bng chng kim ton thch hp bi nhng hn ch do Ban Gim c n v c kim ton p t sau khi kim ton vin chp nhn
hp ng kim ton
11. Sau khi chp nhn hp ng kim ton, nu kim ton vin nhn thy Ban Gim c n v c kim ton p t gii hn phm vi kim ton khin cho kim ton vin thy
cn phi a ra kin kim ton ngoi tr hoc t chi a ra kin v bo co ti chnh, kim ton vin phi ngh Ban Gim c n v xa b cc gii hn .
12. Nu Ban Gim c n v t chi xa b cc gii hn cp trong on 11 nu trn, kim ton vin phi trao i vn ny vi Ban qun tr n v, tr khi tt c cc thnh
vin Ban qun tr u l thnh vin Ban Gim c n v
[2]
, v xc nh xem liu c th thc hin cc th tc kim ton thay th thu thp y bng chng kim ton thch
hp hay khng.
13. Nu kim ton vin khng th thu thp c y bng chng kim ton thch hp, kim ton vin phi xc nh nh hng nh sau:
(a) Nu kim ton vin kt lun rng nhng nh hng c th c ca cc sai st cha c pht hin, nu c, c th l trng yu nhng khng lan ta i vi bo co ti
chnh, kim ton vin phi a ra kin kim ton ngoi tr; hoc
(b) Nu kim ton vin kt lun rng nhng nh hng c th c ca cc sai st cha c pht hin, nu c, c th l trng yu v lan ta i vi bo co ti chnh n
mc vic a ra kin kim ton ngoi tr l cha th hin mc nghim trng ca tnh hung th kim ton vin phi:
(i) Rt khi cuc kim ton, nu c th v ph hp vi php lut v cc quy nh (Tham chiu: on A13-A14); hoc
(ii) T chi a ra kin i vi bo co ti chnh, nu kim ton vin khng th hoc php lut v cc quy nh khng cho php rt khi cuc kim ton trc khi
pht hnh bo co kim ton.
14. Nu kim ton vin rt khi cuc kim ton nh quy nh ti on 13(b)(i) nu trn th trc , kim ton vin phi trao i vi Ban qun tr n v c kim ton v tt c
nhng vn lin quan n cc sai st pht hin trong qu trnh kim ton m c th dn n vic a ra kin kim ton khng phi l kin chp nhn ton phn (Tham
chiu: on A15).
Nhng vn khc cn xem xt lin quan n kin kim ton tri ngc hoc t chi a ra kin
15. Khi kim ton vin thy cn a ra kin kim ton tri ngc hoc t chi a ra kin v tng th bo co ti chnh, bo co kim ton khng c trnh by kin kim
ton dng chp nhn ton phn i vi mt bo co ti chnh ring l hoc i vi mt hoc mt s yu t, ti khon, khon mc c th ca mt bo co ti chnh c lp theo
cng khun kh v lp v trnh by bo co ti chnh c p dng cho tng th bo co ti chnh. Trong nhng trng hp nh vy, vic a ra kin kim ton chp nhn ton phn
trong cng mt bo co kim ton
[3]
s mu thun vi kin kim ton tri ngc hoc t chi a ra kin ca kim ton vin i vi tng th bo co ti chnh (Tham chiu:
on A16).
Hnh thc v ni dung bo co kim ton khi kin kim ton khng phi l kin chp nhn ton phn
on m t c s ca kin kim ton khng phi l kin chp nhn ton phn
16. Khi kim ton vin a ra kin kim ton khng phi l kin chp nhn ton phn i vi bo co ti chnh, ngoi nhng yu t c th phi trnh by theo quy nh ca ISA
700, kim ton vin phi trnh by trong bo co kim ton mt on m t v vn dn n vic kim ton vin a ra kin kim ton khng phi l kin chp nhn ton
phn. Kim ton vin phi t on ny ngay trc on kin kim ton trong bo co kim ton v phi s dng tiu l C s ca kin kim ton ngoi tr, C s ca
kin kim ton tri ngc hoc C s ca vic t chi a ra kin mt cch thch hp (Tham chiu: on A17).
17. Nu c mt sai st trng yu trong bo co ti chnh lin quan n nhng s liu c th ca bo co ti chnh (k c nhng thuyt minh mang tnh nh lng), kim ton vin
phi m t v nh lng nh hng v mt ti chnh ca sai st trong on c s ca kin kim ton khng phi l kin chp nhn ton phn, tr khi iu l khng th
thc hin c. Nu khng th nh lng c nh hng v mt ti chnh ca sai st, kim ton vin phi trnh by iu ny trong on c s ca kin kim ton khng phi
l kin chp nhn ton phn (Tham chiu: on A18).
18. Nu c mt sai st trng yu trong bo co ti chnh lin quan n cc thuyt minh bng li trn bo co ti chnh, kim ton vin phi gii thch r thuyt minh b sai st nh
th no trong on c s ca kin kim ton khng phi l kin chp nhn ton phn.
19. Nu c mt sai st trng yu trong bo co ti chnh lin quan n vic khng thuyt minh thng tin cn phi c thuyt minh, kim ton vin phi:
(a) Tho lun v vic khng thuyt minh thng tin vi Ban qun tr n v c kim ton;
(b) M t trong on c s ca kin kim ton khng phi l kin chp nhn ton phn tnh cht ca thng tin b b st;
(c) Trnh by thng tin b b st - nu c th thc hin c v nu kim ton vin thu thp c y bng chng kim ton thch hp v thng tin b b st, tr khi php
lut v cc quy nh khng cho php (Tham chiu: on A19).
20. Nu vic a ra kin kim ton khng phi l kin chp nhn ton phn l do kim ton vin khng th thu thp c y bng chng kim ton thch hp, kim ton vin
phi trnh by l do ca vic khng th thu thp c bng chng kim ton trong on c s ca kin kim ton khng phi l kin chp nhn ton phn.
21. K c trng hp kim ton vin a ra kin kim ton dng tri ngc hoc t chi a ra kin v bo co ti chnh, kim ton vin phi m t trong on c s ca kin
kim ton khng phi l kin chp nhn ton phn v l do ca bt k vn no khc m kim ton vin nhn thy cn phi a ra kin kim ton khng phi l kin chp
nhn ton phn v nhng nh hng ca vn (Tham chiu: on A20 Chun mc ny).
on kin kim ton
22. Khi kim ton vin a ra kin kim ton khng phi l kin chp nhn ton phn, kim ton vin phi s dng tiu kin kim ton ngoi tr, kin kim ton tri
ngc hoc T chi a ra kin, ty trng hp (Tham chiu: on A21, A23-A24).
23. Khi kim ton vin a ra kin kim ton dng ngoi tr do c sai st trng yu trong bo co ti chnh, kim ton vin phi nu trong on kin kim ton rng, theo kin
ca kim ton vin, ngoi tr nh hng ca cc vn nu trong on c s ca kin kim ton ngoi tr:
(a) Bo co ti chnh trnh by hp l, trn cc kha cnh trng yu (hoc phn nh trung thc v hp l), ph hp vi khun kh v lp v trnh by bo co ti chnh c p
dng, nu bo co ti chnh c lp theo khun kh v trnh by hp l; hoc
(b) Bo co ti chnh c lp, trn cc kha cnh trng yu, theo khun kh v lp v trnh by bo co ti chnh c p dng, nu bo co ti chnh c lp theo khun
kh v tun th.
Khi kim ton vin a ra kin kim ton khng phi l kin chp nhn ton phn do khng th thu thp c y bng chng kim ton thch hp, kim ton vin phi s
dng cm t ngoi tr nhng nh hng c th c ca nhng vn ... trong on kin kim ton khng phi l kin chp nhn ton phn (Tham chiu: on A22).
24. Khi kim ton vin a ra kin kim ton tri ngc, kim ton vin phi trnh by r trong on kin kim ton rng, theo kin ca kim ton vin, do mc nghim
trng ca nhng vn m t trong on C s ca kin kim ton tri ngc:
(a) Bo co ti chnh khng trnh by hp l, trn cc kha cnh trng yu (hoc khng phn nh trung thc v hp l, theo khun kh v lp v trnh by bo co ti chnh
c p dng, nu bo co ti chnh c lp theo khun kh v trnh by hp l; hoc
(b) Bo co ti chnh khng c lp, trn cc kha cnh trng yu, theo khun kh v lp v trnh by bo co ti chnh c p dng, nu bo co ti chnh c lp theo
khun kh v tun th.
25. Khi kim ton vin t chi a ra kin do khng th thu thp c y bng chng kim ton thch hp, kim ton vin phi nu trong on kin kim ton l:
(a) Do mc nghim trng ca vn m t trong on C s ca vic t chi a ra kin, kim ton vin khng th thu thp c y bng chng kim ton thch
hp lm c s a ra kin kim ton v do ,
(b) Kim ton vin khng a ra kin v bo co ti chnh.
M t v trch nhim ca kim ton vin khi kim ton vin a ra kin kim ton ngoi tr hoc kin kim ton tri ngc
26. Khi kim ton vin a ra kin kim ton ngoi tr hoc kin kim ton tri ngc, kim ton vin phi sa on m t v trch nhim ca kim ton vin th hin vic
kim ton vin tin rng thu thp y bng chng kim ton thch hp lm c s a ra kin kim ton ngoi tr hoc kin kim ton tri ngc .
M t v trch nhim ca kim ton vin khi kim ton vin t chi a ra kin
27. Khi kim ton vin t chi a ra kin do khng th thu thp c y bng chng kim ton thch hp, kim ton vin phi sa on gii thiu ca bo co kim ton
th hin vic kim ton vin chp nhn thc hin kim ton bo co ti chnh. Kim ton vin cng phi sa on m t v trch nhim ca kim ton vin v m t phm vi
kim ton nh sau: Trch nhim ca chng ti l a ra kin v bo co ti chnh trn c s thc hin kim ton theo cc Chun mc kim ton quc t. Tuy nhin, do nhng
vn m t ti on C s ca vic t chi a ra kin, chng ti khng th thu thp c y bng chng kim ton thch hp lm c s cho kin kim ton.
28. Khi kim ton vin d nh s a ra kin kim ton khng phi l kin chp nhn ton phn trn bo co kim ton, kim ton vin phi trao i vi Ban qun tr n v
c kim ton v nhng trng hp dn ti vic kim ton vin phi a ra kin kim ton khng phi l kin chp nhn ton phn v xut cch thc din t kin
III/ HNG DN P DNG
Cc dng kin kim ton khng phi l kin chp nhn ton phn (Tham chiu: on 2)
A1. Bng di y minh ha cch xt on ca kim ton vin v bn cht ca vn dn ti vic kim ton vin phi a ra kin kim ton khng phi l kin chp nhn ton
phn v tnh cht lan ta ca cc nh hng hoc nh hng c th c ca vn i vi bo co ti chnh, cng nh tc ng ca vn n loi kin kim ton c a
ra.
Bn cht ca sai st trng yu (Tham chiu: on 6(a))
Bn cht ca vn dn ti vic kim ton
vin phi a ra kin kim ton khng
phi l kin chp nhn ton phn
Xt on ca kim ton vin v tnh cht lan ta
ca cc nh hng hoc nh hng c th c
ca vn i vi bo co ti chnh
Trng yu nhng khng
lan ta
Trng yu v lan ta
Bo co ti chnh c sai st trng yu kin kim ton ngoi
tr
kin kim ton tri
ngc
Khng th thu thp c y bng chng
kim ton thch hp
kin kim ton ngoi
tr
T chi a ra kin
A2. Theo quy nh ti Chun mc kim ton quc t s 700, a ra kin kim ton v bo co ti chnh, kim ton vin phi kt lun liu kim ton vin t c s m bo
hp l v vic bo co ti chnh, xt trn phng din tng th, c cn cha ng sai st trng yu hay khng.
[4]
Kt lun ny cng tnh n kt qu nh gi ca kim ton vin
v nhng sai st cha c iu chnh, nu c, trn bo ti chnh theo Chun mc kim ton quc t s 450.
[5]
A3. Chun mc kim ton quc t s 450 nh ngha sai st l s khc bit gia gi tr, cch phn loi, trnh by hoc thuyt minh ca mt khon mc trn bo co ti chnh vi gi
tr, cch phn loi, trnh by hoc thuyt minh ca khon mc theo khun kh v lp v trnh by bo co ti chnh c p dng. Theo , mt sai st trng yu ca bo co
ti chnh c th pht sinh lin quan n:
(a) Tnh thch hp ca cc chnh sch k ton c la chn;
(b) Vic p dng cc chnh sch k ton c la chn; hoc
(c) Tnh thch hp hoc tnh y ca cc thuyt minh trn bo co ti chnh.
Tnh thch hp ca cc chnh sch k ton c la chn
A4. Lin quan n tnh thch hp ca cc chnh sch k ton c Ban Gim c la chn, sai st trng yu trong bo co ti chnh c th pht sinh khi:
(a) Cc chnh sch k ton c la chn khng nht qun vi khun kh v lp v trnh by bo co ti chnh c p dng; hoc
(b) Bo co ti chnh, bao gm cc thuyt minh c lin quan, khng phn nh cc giao dch v s kin quan trng nhm t c s trnh by hp l.
A5. Khun kh v lp v trnh by bo co ti chnh c p dng thng c cc quy nh v ghi chp k ton v thuyt minh i vi cc thay i v chnh sch k ton. Khi n v
thay i vic la chn cc chnh sch k ton quan trng, bo co ti chnh c th c sai st trng yu nu n v khng tun th cc quy nh nu trn.
p dng cc chnh sch k ton c la chn
A6. Lin quan n vic p dng cc chnh sch k ton c la chn, sai st trng yu trong bo co ti chnh c th pht sinh khi:
(a) Ban Gim c n v khng p dng cc chnh sch k ton c la chn mt cch nht qun vi khun kh v lp v trnh by bo co ti chnh, k c vic Ban Gim
c khng p dng cc chnh sch k ton c la chn mt cch nht qun gia cc k k ton hoc khng nht qun i vi cc giao dch v s kin tng t (nht
qun trong p dng); hoc
(b) Do phng php p dng cc chnh sch k ton c la chn (nh sai st khng c ch khi p dng).
Tnh thch hp hoc tnh y ca cc thuyt minh trong bo co ti chnh
A7. Lin quan n tnh thch hp hoc tnh y ca cc thuyt minh trong bo co ti chnh, sai st trng yu trong bo co ti chnh c th pht sinh khi:
(a) Bo co ti chnh khng c tt c cc thuyt minh theo quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng;
(b) Cc thuyt minh trong bo co ti chnh khng c trnh by theo quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng; hoc
(c) Bo co ti chnh khng cung cp cc thuyt minh cn thit t c s trnh by hp l.
Bn cht ca vic khng th thu thp c y bng chng kim ton thch hp (Tham chiu: on 6(b))
A8. Vic kim ton vin khng th thu thp c y bng chng kim ton thch hp (cng c coi l gii hn phm vi kim ton) c th pht sinh t:
(a) Cc tnh hung ngoi s kim sot ca n v;
(b) Cc tnh hung lin quan n ni dung hoc lch trnh thc hin cng vic kim ton; hoc
(c) Cc gii hn do Ban Gim c n v c kim ton t ra.
A9. Vic khng th thc hin c mt th tc kim ton c th no khng to nn gii hn phm vi kim ton nu nh kim ton vin c th thu thp c y bng chng
kim ton thch hp bng cch thc hin th tc thay th. Nu khng th thc hin c th tc kim ton thay th, kim ton vin phi p dng cc quy nh ti on 7(b) v
on 10 Chun mc ny, khi thch hp. Cc gii hn do Ban Gim c n v c kim ton t ra c th c nhng nh hng khc i vi cuc kim ton, v d nh hng
n vic kim ton vin nh gi v ri ro do gian ln v vic xem xt c nn tip tc thc hin hp ng kim ton na hay khng.
A10. V d v cc tnh hung ngoi s kim sot ca n v bao gm:
S k ton, ti liu k ton ca n v b ph hy;
S k ton, ti liu k ton ca mt n v thnh vin quan trng b cc c quan qun l Nh nc tch thu v thi hn.
A11. V d v cc tnh hung lin quan n ni dung hoc lch trnh thc hin cng vic kim ton bao gm:
n v phi p dng phng php vn ch s hu i vi vic hch ton khon u t vo cng ty lin kt v kim ton vin khng th thu thp c y bng chng
kim ton thch hp v cc thng tin ti chnh ca cng ty lin kt nh gi xem phng php vn ch s hu c c p dng mt cch thch hp hay khng;
Kim ton vin khng th chng kin kim k hng tn kho, do thi im c b nhim lm kim ton din ra sau ngy n v thc hin kim k;
Kim ton vin xc nh rng ch thc hin cc th nghim c bn l khng y nhng cc kim sot ca n v li khng hu hiu.
A12. V d v cc tnh hung kim ton vin khng th thu thp c y bng chng kim ton thch hp do cc gii hn m Ban Gim c n v c kim ton t ra, bao
gm:
Ban Gim c n v khng cho php kim ton vin chng kin kim k hng tn kho;
Ban Gim c n v khng cho php kim ton vin yu cu bn th ba xc nhn v s d ti khon c th.
Hu qu ca vic khng th thu thp y bng chng kim ton thch hp bi nhng hn ch do Ban Gim c n v c kim ton p t sau khi kim ton vin v
doanh nghip kim ton chp nhn hp ng kim ton (Tham chiu: on 13(b)-14)
A13. Kh nng rt khi cuc kim ton c th ph thuc vo cc giai on hon thnh cuc kim ton ti thi im m Ban Gim c n v p t gii hn phm vi kim ton. Nu
kim ton vin hon thnh cuc kim ton v c bn, trc khi rt khi cuc kim ton, kim ton vin c th quyt nh hon thnh cuc kim ton ti mc c th, t
chi a ra kin v gii thch v gii hn phm vi kim ton trong on C s ca vic t chi a ra kin.
A14. Trong mt s trng hp nht nh, vic rt khi cuc kim ton l khng th thc hin c nu php lut v cc quy nh yu cu kim ton vin phi tip tc hp ng kim
ton. y c th l trng hp m kim ton vin c ch nh kim ton bo co ti chnh ca cc n v trong lnh vc cng. y cng c th l trng hp ti cc nc m
kim ton vin c ch nh kim ton bo co ti chnh cho mt giai on nht nh hoc c b nhim kim ton trong mt thi gian nht nh v khng c php rt khi
cuc kim ton trc khi hon thnh kim ton bo co ti chnh c ch nh hoc trc khi kt thc thi gian b nhim. Kim ton vin cng c th thy cn thit phi
trnh by on Vn khc trong bo co kim ton.
[6]
A15. Khi kim ton vin kt lun rng vic rt khi cuc kim ton l cn thit do gii hn phm vi kim ton, php lut hoc cc quy nh ngh nghip c th yu cu kim ton
vin phi trao i cc vn lin quan n vic rt khi cuc kim ton vi cc c quan chc nng hoc ch s hu ca n v c kim ton.
Nhng vn khc cn xem xt lin quan n kin kim ton tri ngc hoc t chi a ra kin (Tham chiu: on 15)
A16. Di y l v d v nhng trng hp vic khng mu thun vi kin kim ton tri ngc hoc t chi a ra kin ca kim ton vin:
Trong cng mt bo co kim ton, kim ton vin a ra kin chp nhn ton phn v bo co ti chnh c lp theo mt khun kh v lp v trnh by bo co ti
chnh v kin kim ton tri ngc v chnh bo co ti chnh nhng c lp theo mt khun kh v lp v trnh by bo co ti chnh khc
[7]
;
Trong cng mt bo co kim ton, kim ton vin t chi a ra kin v kt qu hot ng kinh doanh v lu chuyn tin t v kin chp nhn ton phn v tnh hnh
ti chnh (Xem thm Chun mc kim ton quc t s 510
[8]
). Trong trng hp ny, kim ton vin khng t chi a ra kin v tng th bo co ti chnh.
Hnh thc v ni dung bo co kim ton khi kin kim ton khng phi l kin chp nhn ton phn
on m t c s ca kin kim ton khng phi l kin chp nhn ton phn (Tham chiu: on 16-17, 19, 21)
A17. S nht qun trong bo co kim ton gip ngi s dng d hiu hn v gip xc nh c nhng tnh hung bt thng pht sinh. Do , mc d c th khng t c s
thng nht trong cch din t kin kim ton khng phi l kin chp nhn ton phn v trong vic trnh by c s cho kin kim ton th s nht qun v c hnh thc
v ni dung ca bo co kim ton vn rt cn thit.
A18. Kim ton vin c th m t nh hng v mt ti chnh ca sai st trng yu trong on c s ca kin kim ton khng phi l kin chp nhn ton phn, v d, trng
hp hng tn kho b phn nh cao hn gi tr thc, kim ton vin c th nh lng cc nh hng i vi chi ph thu thu nhp doanh nghip, li nhun trc thu, li nhun
sau thu v vn ch s hu.
A19. Vic thuyt minh cc thng tin b b st trong on c s ca kin kim ton khng phi l kin chp nhn ton phn s khng th thc hin c nu:
(a) Ban Gim c n v cha lp cc thuyt minh hoc cc thuyt minh cha c cung cp cho kim ton vin; hoc
(b) Theo xt on ca kim ton vin, vic thuyt minh cc thng tin ny s lm cho bo co kim ton qu di v qu chi tit.
A20. kin kim ton tri ngc hoc t chi a ra kin lin quan n mt vn c th nu trong on c s ca kin kim ton ngoi tr l cha c th b qua vic
trnh by cc vn khc c pht hin m nhng vn ny c th dn n kin kim ton khng phi l kin chp nhn ton phn. Trong nhng trng hp nh vy,
vic cng b nhng vn khc m kim ton vin pht hin c th c chcho ngi s dng bo co ti chnh.
on kin kim ton (Tham chiu: on 22-23)
A21. Vic trnh by tiu ca on ny lm cho ngi s dng hiu r kin kim ton khng phi l kin chp nhn ton phn v ch ra dng kin kim ton khng phi l
kin chp nhn ton phn.
A22. Khi kim ton vin a ra kin kim ton ngoi tr, vic s dng nhng cm t nh vi nhng gii thch trn hoc ty thuc vo trong on kin kim ton l khng
thch hp bi nh vy l cha r rng hoc cha thuyt phc.
V d minh ha v bo co kim ton
A23. V d 1 v 2 trong phn Ph lc l bo co kim ton c kin kim ton ngoi tr v kin kim ton tri ngc khi bo co ti chnh c sai st trng yu.
A24. V d 3 trong phn Ph lc l bo co kim ton c kin kim ton ngoi tr do kim ton vin khng th thu thp y bng chng kim ton thch hp. V d 4 l bo co
kim ton dng t chi a ra kin do kim ton vin khng th thu thp y bng chng kim ton thch hp v mt yu t ring l ca bo co ti chnh. V d 5 l bo
co kim ton t chi a ra kin do kim ton vin khng th thu thp y bng chng kim ton thch hp v nhiu yu t trong bo co ti chnh. Trong v d 4 v 5,
nh hng c th c i vi bo co ti chnh do vic khng th thu thp y bng chng kim ton thch hp l trng yu v lan ta.
Trao i vi Ban qun tr n v c kim ton (Tham chiu: on 28)
A25. Vic trao i vi Ban qun tr n v c kim ton v nhng trng hp dn ti vic kim ton vin d nh a ra kin kim ton khng phi l kin chp nhn ton
phn v xut cch din t kin kim ton gip cho:
(a) Kim ton vin lu Ban qun tr n v v kin kim ton khng phi l kin chp nhn ton phn m kim ton vin d kin a ra v cc l do (hoc tnh hung)
dn n kin ny;
(b) Kim ton vin tm kim s ng tnh ca Ban qun tr n v v thc cht ca nhng vn dn n kin kim ton khng phi l kin chp nhn ton phn hoc
xc nhn nhng vn cha thng nht vi Ban Gim c n v c kim ton;
(c) Ban qun tr n v c c hi, nu thch hp, cung cp cho kim ton vin nhng thng tin v gii trnh b sung lin quan n vn dn n kin kim ton khng
phi l kin chp nhn ton phn.
Ph lc
(Tham chiu: on A23-A24)
CC V D V BO CO KIM TON C KIN KIM TON KHNG PHI L KIN CHP NHN TON PHN
V d 1: Bo co kim ton c kin kim ton ngoi tr do bo co ti chnh c sai st trng yu.
V d 2: Bo co kim ton c kin kim ton tri ngc do bo co ti chnh c sai st trng yu.
V d 3: Bo co kim ton c kin kim ton ngoi tr do kim ton vin khng th thu thp y
bng chng kim ton thch hp.
V d 4: Bo co kim ton t chi a ra kin do kim ton vin khng th thu thp y bng
chng kim ton thch hp v mt yu t ring l ca bo co ti chnh.
V d 5: Bo co kim ton t chi a ra kin do kim ton vin khng th thu thp y bng
chng kim ton thch hp v nhiu yu t ca bo co ti chnh.
V d 1:
p dng cho trng hp sau:
Kim ton mt b bo co ti chnh cho mc ch chung y , do Ban Gim c n v
lp theo Chun mc bo co ti chnh quc t.
Cc iu khon ca hp ng kim ton nu r trch nhim ca Ban Gim c i vi
BO CO KIM TON C LP
vn ch s hu v Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, v bn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc.
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by hp l bo co ti chnh theo Chun mc bo co ti chnh quc t v chu trch nhim v kim sot ni b m Ban
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 quc t. Cc
chun mc ny yu cu chng ti tun th cc yu cu 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 hp l bo co ti chnh 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.
Khon mc hng tn kho c phn nh trn Bng cn i k ton l xxx. Ban Gim c Cng ty phn nh gi tr hng tn kho ny theo gi gc, thay v phn nh theo gi tr thun
c th thc hin c. iu ny th hin vic khng tun th Chun mc bo co ti chnh quc t. Cc ti liu ti Cng ty cho thy, nu phn nh theo gi tr thun c th thc hin
c th khon mc hng tn kho trn Bng cn i k ton phi gim i xxx. Tng ng, ch tiu Gi vn hng bn s tng xxx, chi ph thu thu nhp doanh nghip, li nhun sau
thu v vn c ng s ln lt gim i xxx, xxx v xxx.
kin kim ton ngoi tr
Theo kin chng ti, ngoi tr nhng nh hng ca vn nu trong on C s ca kin kim ton ngoi tr, bo co ti chnh trnh by hp l, trn cc kha cnh trng yu,
(hoc phn nh trung thc v hp l) 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 Chun mc bo co ti chnh quc t.
[Hnh thc v ni dung ca mc ny trong bo co kim ton s thay i ty thuc vo trch nhim bo co khc ca kim ton vin.]
[Ngy bo co kim ton]
bo co ti chnh theo Chun mc kim ton quc t s 210.
[9]
Hng tn kho b ghi nhn sai. Sai st ny c coi l trng yu nhng khng lan ta i
vi bo co ti chnh.
Ngoi vic kim ton bo co ti chnh, kim ton vin cn c cc trch nhim bo co
khc theo lut nh.
BO CO KIM TON C LP
Bo co kim ton v Bo co ti chnh hp nht
Chng ti kim ton Bo co ti chnh hp nht km theo ca Cng ty ABC v cc cng ty con, bao gm Bng cn i k ton hp nht ti ngy 31/12/20x1, Bo co kt qu hot
ng kinh doanh hp nht, Bo co thay i vn ch s hu hp nht v Bo co lu chuyn tin t hp nht cho nm ti chnh kt thc cng ngy, v v bn tm tt cc chnh sch k
ton quan trng v cc thuyt minh khc.
Trch nhim ca Ban Gim c i vi bo co ti chnh hp nht
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by hp l bo co ti chnh hp nht theo Chun mc bo co ti chnh quc t 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 hp nht khng c sai st trng yu do gian ln hoc nhm ln.
Trch nhim ca chng ti l a ra kin v Bo co ti chnh hp nht da trn kt qu ca cuc kim ton. Chng ti tin hnh kim ton theo cc Chun mc Kim ton quc
t. Cc chun mc ny yu cu chng ti tun th cc yu cu 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 hp nht 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 hp nht. 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 hp nht 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 hp l bo co ti chnh hp nht 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 hp nht.
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 tri ngc ca chng ti.
C s ca kin kim ton tri ngc
Nh trnh by thuyt minh X, Cng ty ABC cha hp nht bo co ti chnh ca cng ty con XYZ m ABC mua trong nm 20X1, do cha xc nh c chc chn gi tr hp
l ca mt s ti sn v khon n phi tr trng yu ca cng ty con ti ngy mua. Do , khon u t ny ang c hch ton theo gi gc. Theo quy nh ca Chun mc bo co
ti chnh quc t, bo co ti chnh ca cng ty con phi c hp nht v cng ty con chu s kim sot ca cng ty m. Nu bo co ti chnh ca cng ty XYZ c hp nht, nhiu
khon mc trong bo co ti chnh hp nht km theo s b nh hng trng yu. Cc nh hng i vi bo co ti chnh hp nht do vic khng hp nht bo co ti chnh cng ty
con l cha th xc nh c.
kin kim ton tri ngc
Theo kin chng ti, do tm quan trng ca vn nu trong on C s ca kin kim ton tri ngc, bo co ti chnh hp nht khng trnh by hp l (hoc phn nh
trung thc v hp l) 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 theo Chun mc bo co ti chnh quc t.
[Ngy bo co kim ton]
V d 2:
Kim ton bo co ti chnh hp nht, do Ban Gim c Cng ty m lp cho mc ch
chung theo Chun mc bo co ti chnh quc t.
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 quc t s 210.
Bo co ti chnh b sai st trng yu do c mt cng ty con khng c hp nht. Sai st
trng yu c coi l c tnh lan ta i vi bo co ti chnh. Kim ton vin khng th xc
nh c nh hng ca sai st ny i vi bo co ti chnh.
Ngoi vic kim ton bo co ti chnh hp nht, kim ton vin cn c cc trch nhim
bo khc theo lut nh.
BO CO KIM TON C LP
Khon u t ca Cng ty ABC vo Cng ty XYZ, mt cng ty vi nc ngoi c mua li trong nm v c hch ton theo phng php vn ch s hu, c ghi nhn vi gi tr
l xxx trn Bng cn i k ton ti ngy 31/12/20X1, v phn s hu ca ABC trong khon thu nhp rng l xxx ca XYZ c bao gm trong Bo co kt qu hot ng kinh doanh
ca ABC cho nm ti chnh kt thc cng ngy. Chng ti khng th thu thp c y bng chng kim ton thch hp v gi tr ghi s ca khon u t ca ABC vo XYZ ti
ngy 31/12/20X1 cng nh phn s hu ca ABC trong khon thu nhp rng ca XYZ cho nm v chng ti khng c tip cn vi thng tin ti chnh, Ban Gim c, v kim
ton vin ca XYZ. Do , chng ti khng th xc nh liu c cn thit phi iu chnh cc s liu ny hay khng.
kin kim ton ngoi tr
Theo kin chng ti, ngoi tr nhng nh hng ca vn nu trong on c s ca kin kim ton ngoi tr, bo co ti chnh trnh by hp l, trn cc kha cnh trng yu
(hoc phn nh trung thc v hp l) 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 Chun mc bo co ti chnh quc t.
[Ngy bo co kim ton]
V d 3:
Kim ton mt b bo co ti chnh y do Ban Gim c n v lp cho mc ch
chung theo Chun mc by bo co ti chnh quc t;
Cc iu khon ca hp ng kim ton nu r trch quc t s 210;
Kim ton vin khng th thu thp c y bng chng kim ton thch hp lin
quan n khon u t vo cng ty lin kt ti nc ngoi. nh hng ca vic khng th
thu thp c y bng chng kim ton thch hp c coi l trng yu nhng khng
lan ta i vi bo co ti chnh;
Ngoi vic kim ton bo co ti chnh, kim ton vin cn c cc trch nhim bo co
khc theo lut nh.
V d 4:
Kim ton mt b bo co ti chnh y do Ban Gim c n v lp cho mc ch chung theo Chun mc bo co ti chnh quc t;
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 quc t s 210;
Kim ton vin khng th thu thp c y bng chng kim ton thch hp v mt yu t ring l ca bo co ti chnh. C th l, kim ton vin khng th thu
thp c bng chng kim ton v thng tin ti chnh ca khon u t vo cng ty lin doanh m khon u t ny chim hn 90% gi tr ti sn thun ca cng ty.
nh hng ca vic khng th thu thp c y bng chng kim ton thch hp c coi l trng yu v lan ta i vi bo co ti chnh;
Ngoi vic kim ton bo co ti chnh, kim ton vin cn c cc trch nhim bo co khc theo lut nh.
BO CO KIM TON C LP
Trch nhim ca chng ti l a ra kin v Bo co ti chnh da trn kt qu ca cuc kim ton c thc hin theo cc Chun mc Kim ton quc t. Tuy nhin, do vn m
t ti on C s ca vic t chi a ra kin, chng ti khng th thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton.
C s ca vic t chi a ra kin
Khon u t ca Cng ty vo Cng ty lin doanh XYZ (ti nc X) ang c ghi nhn trn Bng cn i k ton vi s tin l xxx, chim hn 90% gi tr ti sn thun ca Cng ty
ti ngy 31/12/20X1. Chng ti khng c php tip cn vi Ban Gim c v kim ton vin ca Cng ty XYZ cng nh ti liu, h s kim ton ca kim ton vin Cng ty
XYZ. Do , chng ti khng th xc nh liu c cn iu chnh i vi phn ti sn ca Cng ty trong ti sn ca XYZ m Cng ty c quyn ng kim sot, phn n phi tr Cng
ty trong cc khon n phi tr ca XYZ m Cng ty phi cng chu trch nhim, phn thu nhp v chi ph ca Cng ty trong XYZ trong nm, v cc khon mc trong Bo co thay i
vn ch s hu v Bo co lu chuyn tin t.
T chi a ra kin
Do tm quan trng ca vn nu trong on C s ca vic t chi a ra kin, chng ti khng th thu thp c y bng chng kim ton thch hp lm c s a ra
kin kim ton. Do , chng ti khng th a ra kin kim ton v bo co ti chnh.
[Ngy bo co kim ton]
V d 5:
(1) Kim ton mt b bo co ti chnh y do Ban Gim c n v lp cho mc ch chung theo Chun mc bo co ti chnh quc t;
(2) 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 quc t s 210;
(3) Kim ton vin khng th thu thp c y bng chng kim ton thch hp v nhiu yu t ca bo co ti chnh. C th l, kim ton vin khng th thu thp
c bng chng kim ton v hng tn kho v cc khon phi thu ca n v. nh hng ca vic khng th thu thp c y bng chng kim ton thch hp
c coi l trng yu v lan ta i vi bo co ti chnh;
(4) Ngoi vic kim ton bo co ti chnh, kim ton vin cn c cc trch nhim bo co khc theo lut nh.
BO CO KIM TON C LP
Trch nhim ca chng ti l a ra kin v Bo co ti chnh da trn kt qu ca cuc kim ton c thc hin theo cc Chun mc kim ton quc t. Tuy nhin, do vn m
t ti on C s ca vic t chi a ra kin, chng ti khng th thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton.
C s ca vic t chi a ra kin
Chng ti c b nhim lm kim ton sau ngy 31/12/20X1, do , chng ti khng th chng kin kim k hng tn kho ti thi im u nm v cui nm. Bng cc th tc kim
ton thay th, chng ti cng khng th a ra kin v s lng hng tn kho ti thi im 31/12/20X0 v 20X1, vi gi tr c ghi nhn trn Bng cn i k ton ln lt l xxx
v xxx. Ngoi ra, vic Cng ty p dng h thng phn mm my tnh mi theo di ti khon phi thu vo thng 9/20X1 dn n rt nhiu sai st trong cc khon phi thu. Ti
ngy pht hnh co co kim ton, Ban Gim c n v vn ang trong qu trnh chnh sa cc khim khuyt ca h thng v cc sai st ca cc khon phi thu. Chng ti khng th
xc nhn hoc kim tra bng cc phng php thay th khc i vi ti khon phi thu c ghi nhn trn Bng cn i k ton ti ngy 31/12/20X1 vi tng s tin xxx. Do nhng
vn nu trn, chng ti khng th xc nh cc iu chnh cn thit i vi hng tn kho v cc khon phi thu c ghi nhn v cha c ghi nhn, cng nh cc khon mc
trong Bo co kt qu kinh doanh, Bo co thay i vn ch s hu v Bo co lu chuyn tin t.
T chi a ra kin
Do tm quan trng ca vn nu trong on C s ca vic t chi a ra kin, chng ti khng th thu thp c y bng chng kim ton thch hp lm c s a ra
kin kim ton. Do , chng ti khng th a ra kin kim ton v bo co ti chnh.
[Ngy bo co kim ton]
[1]
ISA 700, Hnh thnh kin kim ton v bo co kim ton bo co ti chnh.
[2]
ISA 260, Trao i vi Ban qun tr n v c kim ton, on 13.
[3]
ISA 805, Lu khi kim ton bo co ti chnh ring l v khi kim ton cc yu t, ti khon hoc khon mc c th ca BCTC quy nh v hng dn nhng trng hp kim ton vin c
thu a ra kin kim ton ring bit v mt hoc mt s yu t, ti khon, khon mc c th ca mt bo co ti chnh.
[4]
ISA 700, on 11.
[5]
ISA 450, nh gi cc sai st pht hin trong qu trnh kim ton, on 4(a).
[6]
ISA 706, on Nhn mnh vn v Vn khc trong Bo co kim ton c lp, on A5.
[7]
Xem thm hng dn ti on A32 Chun mc kim ton quc t s 700.
[8]
ISA 510, Kim ton nm u tin S d u k, on 10.
[9]
ON NHN MNH VN V VN KHC
TRONG BO CO KIM TON C LP
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-2
Ngy hiu lc............................................................................................................... 3
Mc tiu ................................................................................................................... 4
Gii thch thut ng................................................................................................... 5
Yu cu
on Nhn mnh vn trong bo co kim ton.......................................................... 6-7
on Vn khc trong bo co kim ton................................................................... 8
Trao i vi Ban qun tr n v c kim ton............................................................ 9
Hng dn p dng
on Nhn mnh vn trong bo co kim ton.......................................................... A1-A4
on Vn khc trong bo co kim ton................................................................... A5-A11
Trao i vi Ban qun tr n v c kim ton............................................................ A12
Ph lc 1: Danh sch cc ISA khc c quy nh v on Nhn mnh vn
Ph lc 2: Danh sch cc ISA khc c quy nh v on Vn khc
Chun mc kim ton quc t (ISA) s 706, on Nhn mnh vn v Vn khc trong bo co kim ton c lp cn c xem xt cng vi Chun mc kim ton quc t s
Gii thiu
Phm vi chun mc
1. Chun mc kim ton quc t ny quy nh v hng dn trch nhim ca kim ton vin trong vic a ra cc thng tin b sung trong bo co kim ton khi kim ton vin xt
thy cn phi:
(a) Thu ht s ch ca ngi s dng i vi cc vn c trnh by hoc thuyt minh trong bo co ti chnh m cc vn l c bit quan trng ngi s dng
hiu c bo co ti chnh; hoc
(b) Thu ht s ch ca ngi s dng i vi cc vn khc, ngoi cc vn c trnh by hoc thuyt minh trong bo co ti chnh, m cc vn khc gip ngi
s dng hiu r hn v cuc kim ton, v trch nhim ca kim ton vin hoc v bo co kim ton.
2. Ph lc 1 v 2 cung cp danh sch cc ISA khc c quy nh c th v vic kim ton vin phi b sung on Nhn mnh vn hoc Vn khc vo bo co kim ton. Trong
cc trng hp , kim ton vin phi p dng cc quy nh v hng dn ca chun mc ny lin quan n hnh thc v v tr cc on Nhn mnh vn hoc Vn khc.
Ngy hiu lc
Mc tiu
4. Mc tiu ca kim ton vin, sau khi hnh thnh kin kim ton v bo co ti chnh, l thu ht s ch ca ngi s dng khi kim ton vin xt thy cn thit i vi cc
vn sau, bng cch b sung cc thng tin r rng vo bo co kim ton:
(a) Mt vn c bit quan trng ngi s dng hiu c bo co ti chnh, mc d vn c trnh by hoc thuyt minh ph hp trong bo co ti chnh; hoc
(b) Bt k vn no khc, nu ph hp, m vn khc gip ngi s dng hiu r hn v cuc kim ton, v trch nhim ca kim ton vin hoc v bo co kim
ton.
Gii thch thut ng
(a) on Nhn mnh vn - L on trong bo co kim ton cp n vn c trnh by hoc thuyt minh ph hp trong bo co ti chnh m theo xt on ca
kim ton vin, vn l c bit quan trng ngi s dng hiu c bo co ti chnh;
(b) on Vn khc - L on trong bo co kim ton cp n vn khc, ngoi cc vn c trnh by hoc thuyt minh trong bo co ti chnh, m theo
xt on ca kim ton vin, vn khc gip ngi s dng hiu r hn v cuc kim ton, v trch nhim ca kim ton vin hoc v bo co kim ton.
Yu cu
on Nhn mnh vn trong bo co kim ton
6. Nu kim ton vin thy cn phi thu ht s ch ca ngi s dng i vi mt vn c trnh by hoc thuyt minh trong bo co ti chnh, m theo xt on ca kim
ton vin, vn l c bit quan trng ngi s dng hiu c bo co ti chnh th kim ton vin phi trnh by thm on Nhn mnh vn trong bo co kim ton,
vi iu kin kim ton vin thu thp y bng chng kim ton thch hp cho thy vn khng b sai st trng yu trong bo co ti chnh. on Nhn mnh vn
ch c cp n cc thng tin c trnh by hoc thuyt minh trong bo co ti chnh (Tham chiu: on A1-A2).
7. Khi trnh by on Nhn mnh vn trong bo co kim ton, kim ton vin phi:
(a) Trnh by on ny ngay sau on kin ca kim ton vin trong bo co kim ton;
(b) S dng tiu Nhn mnh vn , hoc cc tiu khc ph hp;
(c) Th hin s tham chiu r rng n vn c nhn mnh v n cc thuyt minh lin quan trong bo co ti chnh c m t y v vn ; v
(d) Th hin l kin ca kim ton vin khng b thay i do nh hng ca vn c nhn mnh (Tham chiu: on A3-A4).
on Vn khc trong bo co kim ton
8. Nu kim ton vin thy cn phi trao i v mt vn khc ngoi cc vn c trnh by hoc thuyt minh trong bo co ti chnh, m theo xt on ca kim ton vin,
vn khc gip ngi s dng hiu r hn v cuc kim ton, v trch nhim ca kim ton vin hoc v bo co kim ton, ng thi php lut v cc quy nh cng khng
cm vic ny th kim ton vin phi trnh by v vn trong bo co kim ton, vi tiu Vn khc hoc tiu khc ph hp. Kim ton vin phi trnh by on
ny ngay sau on kin ca kim ton vin v on Nhn mnh vn (nu c), hoc mt v tr khc trong bo co kim ton, nu ni dung on Vn khc l thch hp
vi phn Cc trch nhim bo co khc (Tham chiu: on A5-A11).
9. Nu kim ton vin d nh trnh by on Nhn mnh vn hoc Vn khc trong bo co kim ton, kim ton vin phi trao i vi Ban qun tr n v c kim ton
v d nh ny v xut cch thc din t on (Tham chiu: on A12).
***
Hng dn p dng
on Nhn mnh vn trong bo co kim ton
Cc trng hp c th cn trnh by on Nhn mnh vn (Tham chiu: on 6)
A1. V d v cc trng hp kim ton vin c th thy cn phi trnh by on Nhn mnh vn , bao gm:
S khng chc chn lin quan ti kt qu trong tng lai ca cc v kin tng hoc cc quyt nh ca c quan qun l;
Vic p dng mt chun mc k ton mi (v d, mt chun mc bo co ti chnh quc t mi) trc ngy c hiu lc (nu c php) m vic p dng c nh hng
lan ta i vi bo co ti chnh;
Mt bin c ln nh hng hoc tip tc c nh hng ng k n tnh hnh ti chnh ca n v.
A2. Nu s dng rng ri on Nhn mnh vn s lm gim tnh hu hiu ca vic kim ton vin trao i v vn . Ngoi ra, vic a thm thng tin vo on Nhn mnh
vn so vi cc thng tin trnh by hoc thuyt minh trong bo co ti chnh c th cho thy vn khng c trnh by hoc thuyt minh ph hp trong bo co ti
chnh. Do , on 6 Chun mc ny gii hn vic s dng on Nhn mnh vn trong phm vi cc vn c trnh by hoc thuyt minh trong bo co ti chnh.
Trnh by on Nhn mnh vn trong bo co kim ton (Tham chiu: on 7)
A3. Vic trnh by on Nhn mnh vn trong bo co kim ton khng lm nh hng n kin ca kim ton vin. on Nhn mnh vn khng thay th cho vic:
(a) Kim ton vin a kin kim ton ngoi tr, tri ngc, hoc t chi a ra kin, theo yu cu thc t ca cuc kim ton c th (xem ISA 705
[1]
); hoc
(b) Ban Gim c phi trnh by cc thuyt minh trong bo co ti chnh theo yu cu ca khun kh v lp v trnh by bo co ti chnh c p dng.
A4. Ph lc 3 ca Chun mc ny cung cp v d minh ha v on Nhn mnh vn trong bo co kim ton c kin kim ton ngoi tr.
on Vn khc trong bo co kim ton (Tham chiu: on 8)
Cc trng hp c th cn trnh by on Vn khc
Vn khc gip ngi s dng hiu r hn v cuc kim ton
A5. Trong rt t trng hp m kim ton vin khng th rt khi hp ng kim ton mc d nh hng ca vic Ban Gim c lm gii hn phm vi kim ton dn n vic kim
ton vin khng th thu thp y bng chng kim ton thch hp l lan ta,
[2]
kim ton vin c th thy cn phi trnh by on Vn khc trong bo co kim ton
gii thch l do ca vic kim ton vin khng th rt khi hp ng kim ton.
Vn khc gip ngi s dng hiu r hn v trch nhim ca kim ton vin hoc v bo co kim ton
A6. Php lut v cc quy nh hoc cc thng l c chp nhn rng ri ca mt nc c th yu cu hoc cho php kim ton vin trnh by chi tit v cc vn gii thch
thm v trch nhim ca kim ton vin trong cuc kim ton bo co ti chnh hoc v bo co kim ton. Khi cn thit, kim ton vin c th s dng tiu ph m t ni
dung ca on Vn khc.
A7. on Vn khc khng p dng i vi trng hp kim ton vin c cc trch nhim bo co khc, ngoi trch nhim a kin v bo co ti chnh theo quy nh ca
chun mc kim ton quc t (xem mc Cc trch nhim bo co khc trong ISA 700
[3]
), hoc khi kim ton vin c yu cu phi thc hin v bo co v cc th tc b sung c
th, hay phi a kin v cc vn c th.
Bo co kim ton v hai bo co ti chnh tr ln
A8. Mt n v c th lp v trnh by mt bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh cho mc ch chung (v d, khun kh ca quc gia) v mt bo
co ti chnh theo khun kh v lp v trnh by bo co ti chnh cho mc ch chung khc (v d, theo chun mc bo co ti chnh quc t). n v c th yu cu kim ton
vin kim ton c hai b bo co ti chnh ny. Nu kim ton vin xc nh rng cc khun kh v lp v trnh by cc bo co ti chnh l c th chp nhn c th kim
ton vin c th trnh by on Vn khc trong bo co kim ton, trong nu r n v lp mt bo co ti chnh khc theo khun kh v lp v trnh by bo co ti
chnh cho mc ch chung khc v kim ton vin pht hnh mt bo co kim ton v bo co ti chnh .
Hn ch vic cung cp hoc s dng bo co kim ton
A9. Bo co ti chnh c lp cho mc ch c bit c th c lp v trnh by theo khun kh v lp v trnh by bo co ti chnh cho mc ch chung v i tng s dng d
kin xc nh l bo co ti chnh vn p ng c cc thng tin ti chnh m i tng s dng cn. Do bo co kim ton c s dng cho cc i tng d kin c
th, nn kim ton vin cn trnh by thm on Vn khc, trong nu r l bo co kim ton ch p ng yu cu ca cc i tng s dng d kin v khng c cung
cp hoc cho cc bn khc s dng.
Trnh by on Vn khc trong bo co kim ton
A10. Ni dung on Vn khc cn th hin r l vn khng bt buc phi trnh by hoc thuyt minh trong bo co ti chnh. on Vn khc khng c bao gm cc
thng tin m php lut v cc quy nh hoc cc chun mc ngh nghip, v d, chun mc o c ngh nghip lin quan n vic bo mt thng tin khng cho php kim ton
vin cung cp. on Vn khc cng khng bao gm cc thng tin m Ban Gim c n v c kim ton phi cung cp.
A11. V tr ca on Vn khc ph thuc vo ni dung ca thng tin cn trnh by. Nu vic trnh by on Vn khc l thu ht s ch ca ngi s dng i vi vn
lin quan n s hiu bit ca ngi s dng v cuc kim ton bo co ti chnh th on ny c t ngay sau on kin ca kim ton vin v on Nhn mnh vn
(nu c). Nu vic trnh by on Vn khc l thu ht s ch ca ngi s dng i vi vn lin quan n cc trch nhim bo co khc ca kim ton vin c
cp trong bo co kim ton th on ny c t trong phn c tiu Bo co v cc yu cu khc ca php lut v cc quy nh. Ngoi ra, khi lin quan n tt c cc
trch nhim ca kim ton vin hoc hiu bit ca ngi s dng v bo co kim ton, on Vn khc c th c trnh by thnh mt phn ring, sau phn Bo co kim
ton v Bo co ti chnh v phn Bo co v cc yu cu khc ca php lut v cc quy nh.
Trao i vi Ban qun tr n v c kim ton (Tham chiu: on 9)
A12. Vic trao i ny gip Ban qun tr n v c kim ton bit c bn cht ca cc vn c th m kim ton vin d nh s nu ra trong bo co kim ton v to c hi
cho Ban qun tr c thm nhng gii thch r rng t kim ton vin, nu cn thit. Khi vic trnh by on Vn khc v mt vn c th trong bo co kim ton c lp
li trong cc cuc kim ton tip theo, kim ton vin c th quyt nh khng cn phi trao i li vn trong cuc kim ton sau.
Ph lc 1
(Tham chiu: on 2)
DANH SCH CC CHUN MC KIM TON QUC T KHC C QUY NH V ON NHN MNH VN
Ph lc ny cung cp danh sch cc on trong cc chun mc kim ton quc t khc c hiu lc t 15/12/2009 trong quy nh v vic kim ton vin phi trnh by on Nhn
mnh vn trong bo co kim ton trong cc trng hp nht nh. Danh sch ny khng thay th cho cc quy nh v hng dn c th trong cc chun mc kim ton quc t
khc.
(1) ISA 210, Hp ng kim ton on 19(b)
(2) ISA 560, Cc s kin pht sinh sau ngy kt thc k k ton on 12(b) v 16
(3) ISA 570, Hot ng lin tc on 19
(4) ISA 800, Lu c bit 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 on 14.
Ph lc 2
(Tham chiu: on 2)
DANH SCH CC CHUN MC KIM TON VIT NAM KHC C QUY NH V ON VN KHC
Ph lc ny cung cp danh sch cc on trong cc chun mc kim ton quc t khc c hiu lc t 15/12/2009 trong quy nh v vic kim ton vin phi trnh by on Vn
khc trong bo co kim ton trong cc trng hp nht nh. Danh sch ny khng thay th cho cc quy nh v hng dn c th trong cc chun mc kim ton quc t khc.
(1) ISA 560, Cc s kin pht sinh sau ngy kt thc k k ton on 12(b) v 16
(2) ISA 710, Thng tin so snh D liu tng ng v bo co ti chnh so snh on 13-14, 16-17 v 19
(3) ISA 720, Trch nhim ca kim ton vin lin quan n thng tin khc trong ti liu chc bo co ti chnh kim ton on 10(a).
Ph lc 3
(Tham chiu: on A4)
V D MINH HA V BO CO KIM TON C TRNH BY ON NHN MNH VN
Kim ton mt b bo co ti chnh y do Ban Gim c n v lp cho mc ch chung theo Chun mc bo co ti chnh quc t;
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 quc t s 210
[4]
;
C vn khng chc chn lin quan n v kin tng d dang;
Vic n v khng tun th khun kh v lp v trnh by bo co ti chnh c p dng dn n kin kim ton ngoi tr;
Ngoi vic kim ton bo co ti chnh, kim ton vin cn c cc trch nhim bo co khc theo lut nh.
BO CO KIM TON C LP
[5]
vn ch s hu, Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, v bn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc.
[6]
i vi bo co ti chnh
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by trung thc v hp l bo co ti chnh theo Chun mc bo co ti chnh quc t 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.
Cc khon u t chng khon ngn hn ca Cng ty c trnh by trong Bo co ti chnh vi gi tr xxx. Ban Gim c Cng ty khng ghi nhn cc khon u t chng khon
ny theo gi th trng m ghi nhn ti gi gc, v nh vy l khng ph hp vi Chun mc bo co ti chnh quc t. S k ton ca cng ty cho thy nu Ban Gim c ghi nhn
cc khon u t chng khon ny theo gi tr trng, th cng ty s ghi nhn mt khon l cha thc hin l xxx trong bo co kt qu hot ng kinh doanh trong nm. Gi tr cn li
ca cc khon u t chng khon trn Bng cn i k ton ti ngy 31/12/20X1 s gim i tng ng, v thu thu nhp, li nhun sau thu v vn c ng s gim i ln lt l xxx,
xxx v xxx.
kin kim ton ngoi tr
Theo kin chng ti, ngoi tr nh hng ca vn nu ti on C s ca kin kim ton ngoi tr, bo co ti chnh trnh by hp l, trn cc kha cnh trng yu (hoc
phn nh trung thc v hp l) 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 Chun mc bo co ti chnh quc t.
Nhn mnh vn
Chng ti lu ngi c n thuyt minh X trong phn thuyt minh bo co ti chnh, trong m t s khng chc chn
[7]
lin quan n kt qu ca v kin m Cng ty b Cng ty
XYZ kin. kin kim ton ngoi tr ca chng ti khng lin quan n vn ny.
[1]
[2]
Xem on 13(b)(ii) ca ISA 705 v trng hp ny.
[3]
ISA 700, Hnh thnh kin kim ton v bo co kim ton v bo co ti chnh, on 38-39.
[4]
[5]
Tiu Bo co ti chnh l khng ph hp trong tnh hung ny khi tiu th hai Bo co v cc yu cu vn bn php lut khc khng c p dng.
[6]
Hoc thut ng khc ph hp theo khun kh php l ca tng quc gia.
[7]
Trong trng hp c th khng chc chn, kim ton vin s dng cc thut ng tng t ch thch cho bo co ti chnh.
THNG TIN SO SNH - D LIU TNG NG
V BO CO TI CHNH SO SNH
NI DUNG
on
Gii thiu
Phm vi ca chun mc................................................................................................ 1
Ni dung ca thng tin so snh...................................................................................... 2-3
Ngy hiu lc............................................................................................................... 4
[Ngy bo co kim ton]
[a ch ca kim ton vin] Kim ton vin
Mc tiu ................................................................................................................... 5
Gii thch thut ng....................................................................................................... 6
Yu cu
Th tc kim ton......................................................................................................... 7-9
Bo co kim ton........................................................................................................ 10-19
Th tc kim ton......................................................................................................... A1
Bo co kim ton........................................................................................................ A2-A11
Ph lc: V d minh ha v BCTC v bo co kim ton tm tt
Chun mc kim ton quc t (ISA) s 710, Thng tin so snh D liu tng ng v Bo co ti chnh so snh cn c xem xt cng vi Chun mc kim ton quc t s 200,
Gii thiu
Phm vi p dng
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin lin quan ti cc thng tin so snh trong qu trnh kim ton bo co ti chnh. Kim ton vin
phi p dng cc quy nh v hng dn ca Chun mc kim ton quc t s 510
[1]
lin quan n s d u k k ton khi bo co ti chnh k trc do kim ton vin tin nhim kim ton hoc cha c kim ton.
Ni dung ca thng tin so snh
2. Ni dung ca cc thng tin so snh c trnh by trn bo co ti chnh ca mt n v ph thuc vo cc quy nh ca khun kh v lp v trnh by bo co ti chnh c p
dng. C hai phng php tip cn khc nhau i vi trch nhim bo co ca kim ton vin lin quan n thng tin so snh: d liu tng ng v bo co ti chnh so snh.
Phng php tip cn c s dng thng c quy nh r trong lut v cc quy nh hoc c th trong cc iu khon ca hp ng kim ton.
3. Bo co kim ton c s khc bit cn bn gia 2 phng php l:
(a) i vi d liu tng ng, kim ton vin ch a ra kin v bo co ti chnh k hin ti;
(b) i vi bo co ti chnh so snh, kim ton vin phi a ra kin v bo co ti chnh ca tng k k ton c trnh by trong bo co ti chnh.
Chun mc ny quy nh v bo co kim ton i vi mi phng php.
Ngy hiu lc
Mc tiu
(a) Thu thp y bng chng kim ton thch hp v vic liu cc thng tin so snh trong bo co ti chnh c trnh by, trn cc kha cnh trng yu,
theo quy nh v thng tin so snh trong khun kh v lp v trnh by bo co ti chnh c p dng hay cha; v
(b) Lp bo co kim ton ph hp vi trch nhim bo co ca kim ton vin.
Gii thch thut ng
6. Trong cc Chun mc kim ton quc t, cc thut ng di y c hiu nh sau:
(a) Thng tin so snh - L cc s liu v thuyt minh ca mt hay nhiu k trc c trnh by trong bo co ti chnh theo khun kh v lp v trnh by bo
co ti chnh c p dng.
(b) D liu tng ng - L thng tin so snh m trong cc s liu v thuyt minh ca k trc c trnh by nh mt phn khng th tch ri ca bo co ti
chnh k hin ti, v phi c xem xt trong mi lin h vi cc s liu v thuyt minh lin quan n k hin ti (gi l "d liu k hin ti"). Mc chi tit
ca cc thng tin c trnh by trong cc s liu v thuyt minh tng ng ph thuc vo mc lin quan n d liu k hin ti.
(c) Bo co ti chnh so snh - L thng tin so snh m trong cc s liu v thuyt minh ca k trc c trnh by nhm mc ch so snh vi bo co ti
chnh ca k hin ti v nu bo co ti chnh so snh c kim ton th phi c cp trong kin kim ton. Mc chi tit ca cc thng tin c
trnh by trong bo co ti chnh so snh ny phi tng ng vi mc chi tit ca cc thng tin trong bo co ti chnh k hin ti.
Trong chun mc kim ton ny, cm t k trc c trng hp c hiu l cc k trc khi thng tin so snh bao gm cc s liu v thuyt minh ca nhiu
hn mt k k ton.
Yu cu
Th tc kim ton
7. Kim ton vin phi xc nh xem bo co ti chnh c cha ng cc thng tin so snh theo quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng v cc
thng tin c c phn loi ph hp hay khng. lm iu , kim ton vin phi nh gi xem:
(a) Thng tin so snh c nht qun vi cc s liu v thuyt minh c trnh by trong k trc hay khng, hay c trnh by li (nu thch hp); v
(b) Chnh sch k ton c phn nh trong thng tin so snh c nht qun vi chnh sch k ton c p dng trong k hin ti hay khng, hoc nu c thay
i trong chnh sch k ton th nhng thay i c hch ton, trnh by v thuyt minh tha ng hay cha.
8. Khi thc hin cuc kim ton k hin ti, nu kim ton vin nhn thy c th c sai st trng yu trong thng tin so snh, kim ton vin phi thc hin cc th tc kim ton
b sung cn thit cho tng trng hp c th thu thp y bng chng kim ton thch hp nhm xc nh xem sai st trng yu c tn ti hay khng. Nu kim ton vin
kim ton bo co ti chnh k trc th kim ton vin phi tun th cc quy nh c lin quan ti Chun mc kim ton quc t s 560
[2]
. Nu bo co ti chnh k trc c sa i, kim ton vin phi xc nh xem thng tin so snh trong bo co ti chnh k hin ti c ph hp vi bo co ti chnh c sa i hay khng.
9. Theo quy nh ti Chun mc kim ton quc t s 580
[3]
, kim ton vin phi yu cu gii trnh bng vn bn v cc k c cp trong kin kim ton. Kim ton vin
cng phi thu thp gii trnh bng vn bn lin quan n bt k vn c th no c trnh by li nhm sa cha sai st trng yu trong bo co ti chnh k trc c nh
hng ti thng tin so snh (Tham chiu: on A1).
Bo co kim ton
D liu tng ng
10. Khi bo co ti chnh c d liu tng ng, kim ton vin khng phi a ra kin v cc d liu tng ng ny, tr cc trng hp theo quy nh ti on 11, 12 v 14 (Tham
chiu: on A2).
11. Nu bo co kim ton v bo co ti chnh k trc pht hnh c kin kim ton ngoi tr, t chi a ra kin hoc kin tri ngc v vn dn ti kin kim ton
cha c x l, kim ton vin phi a ra kin kim ton khng phi l kin chp nhn ton phn v bo co ti chnh k hin ti. Trong on C s ca kin kim
ton khng phi l kin chp nhn ton phn, kim ton vin phi trnh by theo mt trong hai cch sau:
(a) cp n d liu k hin ti v c d liu tng ng khi m t vn dn n kin kim ton khng phi l kin chp nhn ton phn, nu nh hng
hoc nh hng c th c ca vn c m t l trng yu i vi d liu ca k hin ti; hoc
(b) Gii thch rng kin kim ton khng phi l kin chp nhn ton phn do nh hng hoc nh hng c th c ca nhng vn cha c x l i
vi tnh c th so snh ca d liu tng ng vi s liu ca k hin ti (Tham chiu: on A3-A5).
12. Nu kim ton vin thu thp c bng chng kim ton cho thy c sai st trng yu trong bo co ti chnh k trc, trong khi bo co kim ton pht hnh v bo co ti
chnh k trc li c kin chp nhn ton phn v bo co ti chnh cha trnh by li cc d liu tng ng cho ph hp hay cha a ra cc thuyt minh thch hp, kim ton
vin phi a ra kin kim ton dng ngoi tr hoc tri ngc trong bo co kim ton v bo co ti chnh k hin ti do c sai st trng yu trong cc d liu tng ng ca
bo co ti chnh (Tham chiu: on A6).
Bo co ti chnh k trc do kim ton vin tin nhim kim ton.
13. Trng hp bo co ti chnh k trc do kim ton vin tin nhim kim ton, nu php lut v cc quy nh khng cm, v kim ton vin quyt nh thc hin dn chiu bo
co ca kim ton vin tin nhim v nhng d liu tng ng th kim ton vin phi trnh by r ti on Cc vn khc trong bo co kim ton l:
(a) Bo co ti chnh k trc do kim ton vin tin nhim kim ton;
(b) Dng kin kim ton m kim ton vin tin nhim a ra v nu kin kim ton khng phi l kin chp nhn ton phn th nu r nguyn nhn
dn n kin kim ton ; v
(c) Ngy k bo co kim ton v bo co ti chnh k trc (Tham chiu: on A7).
Bo co ti chnh k trc khng c kim ton
14. Nu bo co ti chnh k trc khng c kim ton, kim ton vin phi trnh by r ti on Cc vn khc trong bo co kim ton l d liu tng ng cha c
kim ton. Tuy nhin, vic trnh by nh vy khng lm gim trch nhim ca kim ton vin trong vic thu thp y bng chng kim ton thch hp chng minh rng s
d u k khng cha ng sai st c th nh hng trng yu n bo co ti chnh k hin ti.
[4]
Bo co ti chnh so snh
15. Nu bo co ti chnh so snh c trnh by, kim ton vin phi a ra kin v cc k bo co ti chnh trnh by v c a ra kin kim ton (Tham chiu: on A8-
A9).
16. Khi a ra kin kim ton v bo co ti chnh k trc trong mi lin h vi cuc kim ton k hin ti, nu kin ca kim ton vin v bo co ti chnh k trc c s
khc bit so vi kin kim ton a ra trc th kim ton vin phi trnh by r ti on Cc vn khc v l do chi tit ca s khc bit, theo Chun mc kim ton
quc t s 706
[5]
Bo co ti chnh k trc do kim ton vin tin nhim kim ton
17. Trng hp bo co ti chnh k trc do kim ton vin tin nhim kim ton, ngoi vic a ra kin kim ton v bo co ti chnh k hin ti, kim ton vin phi trnh by
r ti on Cc vn khc trong bo co kim ton l:
(a) Bo co ti chnh k trc do kim ton vin tin nhim kim ton;
(b) Dng kin kim ton m kim ton vin tin nhim a ra v nu kin kim ton khng phi l kin chp nhn ton phn th nu r nguyn nhn
dn n kin kim ton ; v
(c) Ngy k bo co kim ton v bo co ti chnh k trc.
Nu bo co kim ton ca kim ton vin tin nhim v bo co ti chnh k trc khng c pht hnh li vi bo co ti chnh k hin ti.
18. Nu kim ton vin kt lun rng c sai st trng yu nh hng n bo co ti chnh k trc nhng kim ton vin tin nhim khng a ra kin kim ton khng phi
l kin chp nhn ton phn trong bo co ti chnh k trc, kim ton vin phi trao i v sai st ny vi cp qun l ph hp v Ban qun tr n v (tr khi ton b Ban
qun tr tham gia qun l n v)
[6]
v yu cu thng bo sai st ny cho kim ton vin tin nhim. Nu bo co ti chnh k trc c sa i v kim ton vin tin nhim
ng pht hnh bo co kim ton mi v bo co ti chnh k trc sa i, kim ton vin ch phi a ra kin kim ton v bo co ti chnh k hin ti (Tham chiu:
on A11).
Bo co ti chnh k trc khng c kim ton
19. Nu bo co ti chnh k trc khng c kim ton, kim ton vin phi trnh by r ti on Cc vn khc rng Bo co ti chnh so snh khng c kim ton. Tuy
nhin, vic trnh by nh vy khng lm gim trch nhim ca kim ton vin trong vic thu thp y bng chng kim ton thch hp chng minh rng s d u k
khng cha ng sai st c th nh hng trng yu n bo co ti chnh k hin ti
[7]
.
***
Hng dn p dng
Th tc kim ton
A1. i vi bo co ti chnh so snh, kim ton vin phi yu cu Ban Gim c n v c kim ton cung cp gii trnh bng vn bn v tt c cc k c cp trong kin
kim ton v Ban Gim c cn khng nh li rng nhng gii trnh bng vn bn m Ban Gim c a ra lin quan ti cc k trc vn cn ph hp. i vi bo co ti
chnh c thng tin so snh c trnh by theo phng php d liu tng ng, Ban Gim c ch phi gii trnh bng vn bn v bo co ti chnh k hin ti v kim ton vin
ch a ra kin v bo co ti chnh k hin ti, trong c d liu tng ng. Tuy nhin, kim ton vin cn yu cu gii trnh bng vn bn v bt k vn c th no c
trnh by li nhm sa cha sai st trng yu trong bo co ti chnh k trc c nh hng ti thng tin so snh.
Bo co kim ton
D liu tng ng
Kim ton vin khng phi a ra kin v cc d liu tng ng (Tham chiu:
on 10)
A2. Kim ton vin khng phi a ra kin v cc d liu tng ng m ch phi a kin v tng th bo co ti chnh k hin ti, trong c d liu tng ng.
Trng hp cha x l vn dn n kin kim ton v bo co ti chnh k
trc khng phi l kin chp nhn ton phn (Tham chiu: on 11)
A3. Nu bo co kim ton v bo co ti chnh k trc pht hnh c kin kim ton ngoi tr, t chi a ra kin hoc kin tri ngc v cc vn dn ti kin kim
ton c x l, c hch ton hoc thuyt minh ph hp trong bo co ti chnh theo khun kh v lp v trnh by bo co ti chnh c p dng th kin kim
ton v bo co ti chnh k hin ti khng cn cp n kin kim ton khng phi l kin chp nhn ton phn ca k trc.
A4. Trng hp kin kim ton v bo co ti chnh k trc khng phi l kin chp nhn ton phn, cc vn dn ti kin kim ton cha c x l c th khng nh
hng n s liu k hin ti. Tuy nhin, kim ton vin c th phi a ra kin kim ton ngoi tr, t chi a ra kin hay kin tri ngc (nu thch hp) i vi bo co
ti chnh k hin ti do nh hng hoc nh hng c th c ca nhng vn cha c x l i vi tnh c th so snh ca d liu tng ng vi d liu hin ti.
A5. V d 1 v 2 trong ph lc ca Chun mc ny minh ha v bo co kim ton trong trng hp bo co kim ton k trc c kin kim ton khng phi l kin chp nhn
ton phn v nhng vn dn ti kin kim ton cha c x l.
Sai st trong bo co ti chnh k trc (Tham chiu: on 12)
A6. Trng hp bo co ti chnh k trc c sai st nhng cha c sa cha v bo co kim ton cha c pht hnh li, nu d liu tng ng c trnh by li mt cch
hp l hay c nhng thuyt minh ph hp trong bo co ti chnh k hin ti th bo co kim ton k hin ti c th c on Nhn mnh vn m t r tnh hung v,
nu cn, cp n nhng thuyt minh trong bo co ti chnh m t v nhng vn (xem ISA 706).
Bo co ti chnh k trc do kim ton vin tin nhim kim ton (Tham chiu:
on 13)
A7. V d 3 trong ph lc ca Chun mc ny minh ha v bo co kim ton trong trng hp bo co ti chnh k trc do kim ton vin tin nhim kim ton v php lut v
cc quy nh khng cm vic kim ton vin dn chiu bo co ca kim ton vin tin nhim v nhng d liu tng ng.
Bo co ti chnh so snh
Dn chiu trong kin kim ton (Tham chiu: on 15)
A8. Do bo co kim ton v bo co ti chnh so snh p dng cho bo co ti chnh ca tng k c trnh by, kim ton vin c th a ra kin kim ton ngoi tr, tri ngc
hoc t chi a ra kin hay a thm on Nhn mnh vn v mt hay nhiu k, trong khi a ra kin kim ton dng khc v bo co ti chnh ca mt k khc.
A9. V d 4 trong ph lc ca Chun mc ny minh ha v bo co kim ton trong trng hp kim ton vin phi a ra kin v c bo co ti chnh k hin ti v k trc
trong mi lin h vi cuc kim ton k hin ti, v kin kim ton k trc khng phi l kin chp nhn ton phn, v cc vn dn n kin kim ton cha c
x l.
kin v bo co ti chnh k trc c s khc bit so vi kin trc (Tham
chiu: on 16)
A10. Khi a ra kin kim ton v bo co ti chnh k trc trong mi lin h vi cuc kim ton k hin ti, trong qu trnh kim ton k hin ti, nu kim ton vin nhn bit
c nhng tnh hung hoc s kin nh hng trng yu n bo co ti chnh k trc th kin v bo co ti chnh k trc c th c s khc bit so vi kin trc .
mt s nc, kim ton vin c th c thm trch nhim bo co nhm ngn chn s tin cy trong tng lai i vi bo co kim ton v bo co ti chnh k trc pht hnh.
Bo co ti chnh k trc do kim ton vin tin nhim kim ton (Tham chiu:
on 18)
A11. Kim ton vin tin nhim c th khng pht hnh li c hoc khng mun pht hnh li bo co kim ton v bo co ti chnh k trc. Kim ton vin k hin ti c th
cn trnh by thm on Cc vn khc trong bo co kim ton ch ra rng kim ton vin tin nhim a kin kim ton v bo co ti chnh k trc khi bo co
ti chnh cha c sa i. Ngoi ra, nu kim ton vin k hin ti c thu kim ton v cc sa i bo co ti chnh k trc v thu thp y bng chng kim ton
thch hp chp nhn s hp l ca cc sa i th bo co kim ton k hin ti c th trnh by on sau:
Nh mt phn ca cuc kim ton bo co ti chnh nm 20X2, chng ti kim ton nhng iu chnh c m t trong thuyt minh X c p dng sa i bo co
ti chnh nm 20X1. Theo kin ca chng ti, nhng iu chnh ny l hp l v c p dng thch hp. Ngoi vic kim ton nhng iu chnh ny, chng ti khng
c thu kim ton, sot xt hay p dng bt k th tc kim ton no i vi bo co ti chnh nm 20X1 ca Cng ty v theo , chng ti khng a ra kin hay mt
hnh thc m bo no khc v bo co ti chnh nm 20X1 xt trn phng din tng th.
Ph lc
V D MINH HA V BO CO KIM TON
V d 1- D liu tng ng (Tham chiu: on A5)
Bo co kim ton minh ha cho tnh hung c m t trong on 11(a), nh sau:
Bo co kim ton v bo co ti chnh k trc pht hnh c kin kim ton ngoi tr;
Vn dn ti kin ngoi tr cha c x l;
nh hng hoc nh hng c th c ca vn ny l trng yu i vi d liu k hin ti v kim ton vin phi a ra kin kim ton khng phi
l kin chp nhn ton phn i vi d liu k hin ti.
BO CO KIM TON C LP
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC, 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, Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, v bn tm tt cc chnh sch k ton quan trng v cc thuyt minh
khc.
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by hp l bo co ti chnh theo Chun mc Bo co ti chnh quc t 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 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
quc t. Cc chun mc ny yu cu chng ti tun th cc yu cu 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 hp l bo co ti chnh 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 n v. 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.
Nh nu trong Thuyt minh X ca Bo co ti chnh, Cng ty khng ghi nhn chi ph khu hao trong bo co ti chnh, iu ny l khng ph hp vi Chun mc
bo co ti chnh quc t. Vic khng ghi nhn chi ph khu hao xut pht t quyt nh ca Ban Gim c vo u nin trc v dn n vic chng ti phi a
kin kim ton ngoi tr i vi Bo co ti chnh ca nin . Trn c s p dng phng php khu hao ng thng v t l khu hao 5% i vi nh ca v
20% i vi thit b, khon l trong nm phi tng thm l xxx cho nm 20X1 v xxx cho nm 20X0, gi tr cn li ca bt ng sn, nh xng v thit b phi c
tr i gi tr khu hao lu k l xxx nm 20X1 v xxx nm 20X0 v l ly k phi tng ln l xxx nm 20X1 v xxx nm 20X0.
kin kim ton ngoi tr
Theo kin chng ti, ngoi tr nh hng ca vn nu ti on C s ca kin kim ton ngoi tr, bo co ti chnh trnh by hp l, trn cc kha cnh
trng yu (hoc phn nh trung thc v hp l) 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 Chun mc Bo co ti chnh quc t.
[Ngy bo co kim ton]
V d 2 - D liu tng ng (Tham chiu: on A5)
Bo co kim ton minh ha cho tnh hung c m t trong on 11(b), nh sau:
Vn dn ti kin ngoi tr cha c x l;
nh hng c th c ca vn ny l khng trng yu i vi d liu k hin ti nhng kim ton vin vn cn phi a ra kin kim ton khng phi
l kin chp nhn ton phn i vi d liu k hin ti, do nh hng hoc nh hng c th c ca vn cha c x l i vi tnh c th so snh
ca d liu tng ng vi d liu k hin ti.
BO CO KIM TON C LP
khc.
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by hp l bo co ti chnh ca Cng ty theo Chun mc Bo co ti chnh quc t 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.
ti chnh.
V c Cng ty ABC b nhim lm kim ton vo gia nm 20X0 nn chng ti khng th chng kin vic kim k thc t hng tn kho ti thi im u nm
20X0 v cc th tc kim ton thay th cng khng cung cp cho chng ti y bng chng kim ton thch hp v s lng hng tn kho ti thi im . Do s d
hng tn kho u nm c nh hng n kt qu hot ng kinh doanh trong nm ca n v, chng ti khng th xc nh liu c cn iu chnh kt qu hot ng
kinh doanh v s d li nhun cha phn phi u nm ca nm 20X0 hay khng. Do , kin ca chng ti v bo co ti chnh cho nm ti chnh kt thc ngy
31/12/20X0 khng phi l kin chp nhn ton phn. Chng ti cng khng a ra kin chp nhn ton phn i vi bo co ti chnh cho nm ti chnh k hin ti
do nh hng c th c ca vn trn i vi tnh c th so snh ca d liu tng ng vi d liu k hin ti.
kin kim ton ngoi tr
Theo kin chng ti, ngoi tr nh hng c th c ca vn nu ti on C s ca kin kim ton ngoi tr n cc d liu tng ng, bo co ti chnh
trnh by hp l, trn cc kha cnh trng yu (hoc phn nh trung thc v hp l) 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 Chun mc Bo co ti chnh quc t.
[Ngy bo co kim ton]
V d 3 - D liu tng ng (Tham chiu: on A7)
Bo co kim ton minh ha cho tnh hung c m t trong on 13, nh sau:
Bo co ti chnh k trc do kim ton vin tin nhim kim ton;
Php lut v cc quy nh khng cm v kim ton vin quyt nh thc hin dn chiu bo co ca kim ton vin tin nhim v nhng d liu tng
ng.
BO CO KIM TON C LP
khc.
ti chnh.
kin ca Kim ton vin
Theo kin chng ti, bo co ti chnh trnh by hp l, trn cc kha cnh trng yu (hoc phn nh trung thc v hp l) 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 Chun mc Bo co ti
chnh quc t.
Vn khc
Bo co ti chnh ca Cng ty ABC cho nm ti chnh kt thc ngy 31/12/20X0 c mt kim ton vin khc kim ton v a ra kin chp nhn ton phn i
vi bo co ti chnh ny ti ngy 31/03/20X1.
[Ngy bo co kim ton]
V d 4- Bo co ti chnh so snh (Tham chiu: on A9)
Bo co minh ha cho tnh hung c m t trong on 15, nh sau:
Kim ton vin phi a ra kin v c bo co ti chnh k hin ti v k trc trong mi lin h vi cuc kim ton k hin ti;
Vn dn ti kin kim ton khng phi l kin chp nhn ton phn cha c x l;
nh hng hoc nh hng c th c ca vn trn i vi d liu k hin ti l trng yu i vi c bo co ti chnh k hin ti v bo co ti chnh
k trc v kim ton vin cn phi a ra kin kim ton khng phi l kin chp nhn ton phn.
BO CO KIM TON C LP
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC, bao gm Bng cn i k ton ti ngy 31/12/20X1 v ngy 31/12/20X0, Bo co kt qu hot
ng kinh doanh, Bo co thay i vn ch s hu, Bo co lu chuyn tin t cho cc nm ti chnh kt thc cng ngy, v bn tm tt cc chnh sch k ton quan
trng v cc thuyt minh khc.
ti chnh.
Nh nu trong Thuyt minh X ca Bo co ti chnh, Cng ty khng ghi nhn chi ph khu hao trong bo co ti chnh, v iu ny l khng ph hp vi Chun
mc bo co ti chnh quc t. Trn c s p dng phng php khu hao ng thng v t l khu hao 5% i vi nh ca v 20% i vi thit b, khon l trong
nm phi tng thm l xxx cho nm 20X1 v xxx cho nm 20X0, gi tr bt ng sn, nh xng v thit b phi c tr i gi tr khu hao lu k l xxx nm 20X1 v
xxx nm 20X0 v l ly k phi tng ln l xxx nm 20X1 v xxx nm 20X0.
kin kim ton ngoi tr
Theo kin chng ti, ngoi tr nh hng ca vn nu ti on C s ca kin kim ton ngoi tr, bo co ti chnh trnh by hp l, trn cc kha cnh
trng yu (hoc phn nh trung thc v hp l) tnh hnh ti chnh ca Cng ty ABC ti ngy 31/12/20X1 v ngy 31/12/20X0, cng nh kt qu hot ng kinh doanh
v tnh hnh lu chuyn tin t cho cc nm ti chnh kt thc cng ngy trn, ph hp vi Chun mc Bo co ti chnh quc t.
[Ngy bo co kim ton]
[1]
ISA 510, Kim ton nm u tin S d u k. [2]
ISA 560, S kin pht sinh sau khi kt thc k k ton, on 14-17. [3]
ISA 580, Gii trnh bng vn bn, on 14. [4]
ISA 510, on 6. [5]
ISA 706, on nhn mnh vn v Vn khc trong bo co kim ton v bo co ti chnh, on 8. [6]
ISA 260, Trao i vi Ban qun tr n v c kim ton, on 13. [7]
ISA 510, on 6.
TRCH NHIM CA KIM TON VIN I VI
NHNG THNG TIN KHC TRONG TI LIU
C BO CO TI CHNH C KIM TON
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-2
Ngy hiu lc............................................................................................................... 3
Mc tiu ................................................................................................................... 4
Gii thch thut ng................................................................................................... 5
Yu cu
Xem xt cc thng tin khc........................................................................................... 6-7
im khng nht qun trng yu.................................................................................... 8-13
Thng tin sai lch trng yu........................................................................................... 14-16
Hng dn p dng
Phm vi chun mc...................................................................................................... A1-A2
nh ngha v thng tin khc.......................................................................................... A3-A4
Xem xt cc thng tin khc........................................................................................... A5
im khng nht qun trng yu.................................................................................... A6-A9
Thng tin sai lch trng yu........................................................................................... A10-A11
Chun mc kim ton quc t s (ISA) 720, Trch nhim ca kim ton vin i vi cc thng tin khc trong ti liu c bo co kim ton c kim ton cn c xem xt
cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin lin quan n cc thng tin khc trong ti liu c bo co ti chnh c kim ton v bo
co kim ton. Nu khng c yu cu c th no khc nu trong hp ng kim ton th kim ton vin khng phi a ra kin v cc thng tin khc v kim ton vin cng
khng c trch nhim phi xc nh liu cc thng tin khc trong ti liu c bo co ti chnh kim ton c trnh by ng hay cha. Tuy nhin, kim ton vin cn xem
xt cc thng tin khc ny v tin cy ca bo co ti chnh c kim ton c th b suy gim do c th tn ti nhng im khng nht qun trng yu gia bo co ti
chnh c kim ton v cc thng tin khc (Tham chiu: on A1).
2. Trong chun mc ny, Ti liu c bo co ti chnh c kim ton c hiu l cc bo co thng nin (hay cc ti liu tng t) c pht hnh cho cc ch s hu
(hoc c ng), trong c bo co ti chnh c kim ton v bo co kim ton km theo. Chun mc ny cng c th c p dng cho cc ti liu khc nh bn thng
tin cng b khi pht hnh chng khon (bn co bch) (Tham chiu: on A2).
[1]
Mc tiu
4. Kim ton vin phi thc hin cc bin php ph hp trong trng hp ti liu c bo co ti chnh c kim ton v bo co kim ton cn cha ng cc thng tin khc
c th lm gim tin cy ca bo co ti chnh v bo co kim ton.
Gii thch thut ng
(a) Cc thng tin khc: L cc thng tin ti chnh hoc phi ti chnh (ngoi bo co ti chnh v bo co kim ton), theo lut hoc thng l, c trnh by trong ti liu c
bo co ti chnh v bo co kim ton (Tham chiu: on A3-A4).
(b) im khng nht qun: L mu thun gia thng tin khc vi thng tin trong bo co ti chnh c kim ton. im khng nht qun trng yu c th lm pht sinh
nghi ng v kt lun kim ton t nhng bng chng kim ton thu thp c v c th cn lm pht sinh nghi ng v c s kim ton vin a ra kin v bo co
ti chnh.
(c) Thng tin sai lch: L cc thng tin khc khng lin quan ti cc vn c nu trong bo co ti chnh c kim ton v cc thng tin ny c trnh by hoc
cng b khng chnh xc. Thng tin sai lch trng yu c th lm gim tin cy ca ti liu c bo co ti chnh c kim ton.
Yu cu
Xem xt cc thng tin khc
6. Kim ton vin phi xem xt cc thng tin khc xc nh cc im khng nht qun trng yu so vi bo co ti chnh c kim ton, nu c.
7. Kim ton vin phi thc hin cc bin php tip cn ph hp vi Ban Gim c hoc Ban qun tr n v c kim ton c c cc thng tin khc trc ngy lp bo co
kim ton. Nu khng th thu thp cc thng tin khc trc ngy lp bo co kim ton th kim ton vin cn xem xt cc thng tin khc ngay khi c th (Tham chiu: on
A5).
im khng nht qun trng yu
8. Khi xem xt cc thng tin khc, nu kim ton vin pht hin ra im khng nht qun trng yu th kim ton vin phi xc nh xem liu c cn sa i bo co ti chnh
c kim ton hoc sa i cc thng tin khc hay khng.
im khng nht qun trng yu c xc nh trong cc thng tin khc thu thp trc ngy lp bo co kim ton
9. Nu vic sa i bo co ti chnh c kim ton l cn thit nhng Ban Gim c n v c kim ton khng chp nhn sa i th kim ton vin phi a ra kin
kim ton khng phi l kin chp nhn ton phn theo Chun mc kim ton quc t s 705.
[2]
10. Nu vic sa i cc thng tin khc l cn thit nhng Ban Gim c n v c kim ton khng chp nhn sa i th kim ton vin phi trao i vn ny vi Ban qun
tr, tr khi tt c thnh vin Ban qun tr u l thnh vin Ban Gim c
[3]
, v:
(a) Trnh by trong bo co kim ton on Vn khc m t cc im khng nht qun trng yu theo Chun mc kim ton quc t s 706;
[4]
hoc
(b) Khng pht hnh bo co kim ton; hoc
(c) Rt khi hp ng kim ton - nu php lut v cc quy nh cho php (Tham chiu: on A6-A7).
im khng nht qun trng yu c xc nh trong cc thng tin khc thu thp sau ngy pht hnh bo co kim ton
11. Nu vic sa i bo co ti chnh c kim ton l cn thit th kim ton vin phi thc hin cc quy nh c lin quan trong Chun mc kim ton quc t s 560.
[5]
12. Nu vic sa i cc thng tin khc l cn thit v Ban Gim c n v c kim ton ng sa i th kim ton vin phi tin hnh thm mt s th tc cn thit ty tng
trng hp (Tham chiu: on A8).
13. Nu vic sa i cc thng tin khc l cn thit nhng Ban Gim c n v c kim ton khng ng sa i th kim ton vin phi thng bo vi Ban qun tr nhng lu
ca kim ton vin v cc thng tin khc (tr khi tt c thnh vin Ban qun tr u l thnh vin Ban Gim c) v tin hnh thm cc bin php ph hp khc (Tham chiu:
on A9).
Thng tin sai lch trng yu
14. Khi xem xt cc thng tin khc xc nh nhng im khng nht qun trng yu, nu pht hin ra thng tin sai lch trng yu th kim ton vin phi trao i vn ny vi
Ban Gim c n v c kim ton (Tham chiu: on A10).
15. Sau khi trao i, nu xt thy cha tha ng, kim ton vin phi yu cu Ban Gim c n v c kim ton tham kho kin ca bn th ba c nng lc, nh chuyn
gia t vn php lut ca n v v kim ton vin phi xem xt cc kin ny.
16. Nu kim ton vin kt lun c im sai lch trng yu trong cc thng tin khc nhng Ban Gim c n v c kim ton khng chp nhn sa i th kim ton vin phi
thng bo vi Ban qun tr nhng lu ca kim ton vin v cc thng tin khc (tr khi tt c thnh vin Ban qun tr u l thnh vin Ban Gim c) v tin hnh thm cc
bin php ph hp khc (Tham chiu: on A11).
***
Hng dn p dng
Phm vi chun mc
Cc trch nhim b sung theo yu cu ca php lut v cc quy nh i vi cc thng tin khc (Tham chiu: on 1)
A1. Theo yu cu ca php lut v cc quy nh, kim ton vin c th c thm mt s trch nhim i vi cc thng tin khc khng thuc phm vi ca chun mc ny. V d,
php lut ca mt s nc c th yu cu kim ton vin phi thc hin mt s th tc xc nh cc thng tin khc nh cc d liu b sung bt buc hoc phi a kin v
tin cy ca cc ch tiu trnh by trong cc thng tin khc. Khi c nhng ngha v nh vy th cc trch nhim b sung ca kim ton vin phi c quy nh r trong hp
ng kim ton hoc theo php lut, cc quy nh v chun mc ngh nghip. Nu cc thng tin khc ny b b st hoc c khim khuyt th kim ton vin c th phi nu r
vn ny trong bo co kim ton theo yu cu ca php lut v cc quy nh.
Ti liu c bo co ti chnh c kim ton (Tham chiu: on 2)
A2. Nu php lut hoc cc quy nh khng yu cu th cc n v nh thng khng pht hnh cc ti liu c bo co ti chnh c kim ton. Tuy nhin, php lut v cc
quy nh c th yu cu Ban qun tr n v c kim ton lp cc ti liu c bo co ti chnh c kim ton. V d v cc thng tin khc trong ti liu c bo co ti
chnh c kim ton ca cc n v nh l bo co kt qu hot ng kinh doanh chi tit v bo co qun tr.
nh ngha v thng tin khc (Tham chiu: on 5(a))
A3. Cc thng tin khc c th bao gm:
Bo co ca Ban Gim c hoc Ban qun tr n v c kim ton v cc hot ng ca n v;
Bn tng hp thng tin ti chnh hoc cc im lu ;
Cc thng tin v nhn s;
K hoch s dng vn;
Ch tiu ti chnh;
Danh sch nhn s ch cht (Hi ng qun tr, Ban Gim c...);
Cc thng tin c la chn theo qu.
A4. Theo cc chun mc kim ton quc t, cc thng tin khc khng bao gm:
Mt bi bo hoc thng bo, nh th gii thiu km theo ti liu c bo co ti chnh kim ton v bo co kim ton;
Thng tin nm trong cc phn tch, ch dn;
Thng tin trn cc trang web ca n v c kim ton.
Xem xt cc thng tin khc (Tham chiu: on 7)
A5. Vic thu thp cc thng tin khc trc ngy lp bo co kim ton cho php kim ton vin c th cng Ban Gim c n v c kim ton gii quyt mt cch kp thi cc
im khng nht qun trng yu v cc thng tin sai lch trng yu. Kim ton vin v Ban Gim c n v c kim ton cn tha thun v vic thng bo kp thi cc
thng tin khc cho kim ton vin ngay khi cc thng tin ny pht sinh.
im khng nht qun trng yu
im khng nht qun trng yu c xc nh trong cc thng tin khc thu thp trc ngy lp bo co kim ton (Tham chiu: on 10)
A6. Nu Ban Gim c n v c kim ton khng chp nhn sa i cc thng tin khc th kim ton vin quyt nh da trn vic xem xt vn no cn phi tham kho
kin ca chuyn gia t vn php lut.
A7. Khi kim ton cc n v trong lnh vc cng, kim ton vin c th khng c php rt khi hp ng kim ton hoc khng c php khng pht hnh bo co kim
ton. Trong trng hp nh vy, kim ton vin c th gi bo co ti c quan chc nng ph hp trnh by v cc im khng nht qun trng yu .
im khng nht qun trng yu c xc nh trong cc thng tin khc thu thp sau ngy pht hnh bo co kim ton (Tham chiu: on 12-13)
A8. Nu Ban Gim c n v c kim ton ng sa i cc thng tin khc, kim ton vin c th tin hnh cc th tc nh xem xt li nhng cng vic ca Ban Gim c
n v c kim ton m bo nhng ngi nhn c bo co ti chnh, bo co kim ton pht hnh trc y v cc thng tin khc c thng bo y v vic
sa i ny.
A9. Nu vic sa i cc thng tin khc l cn thit nhng Ban Gim c n v c kim ton khng ng sa i, kim ton vin cn tin hnh thm cc bin php thch
hp, nh tham kho kin ca chuyn gia t vn php lut.
Thng tin sai lch trng yu (Tham chiu: on 14-16)
A10. Khi tho lun vi Ban Gim c n v c kim ton v cc thng tin sai lch trng yu, kim ton vin c th vn khng nh gi c tnh chnh xc ca mt s thuyt
minh trong cc thng tin khc v cu tr li ca Ban Gim c n v i vi cc cu hi ca kim ton vin, v kim ton vin c th kt lun rng chc chn vn c nhng
khc bit trong xt on hoc kin ca kim ton vin v Ban Gim c n v.
A11. Nu kim ton vin kt lun l c thng tin sai lch trng yu nhng Ban Gim c n v c kim ton t chi sa i th kim ton vin cn tin hnh thm cc bin php
thch hp, nh tham kho kin ca chuyn gia t vn php lut.
[1]
ISA 200, on 2.
[2]
[3]
ISA 260, on 13.
[4]
ISA 706, on 8.
[5]
ISA 560, on 10-17.
LU C BIT KHI KIM TON BO CO TI CHNH
C LP CHO MC CH C BIT
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-3
Ngy hiu lc............................................................................................................... 4
Mc tiu ................................................................................................................... 5
Gii thch thut ng................................................................................................... 6-7
Yu cu
Lu khi chp nhn hp ng kim ton....................................................................... 8
Lu khi lp k hoch v thc hin kim ton................................................................ 9-10
Lu khi hnh thnh kin kim ton v lp bo co kim ton....................................... 11-14
Hng dn p dng
nh ngha khun kh v lp v trnh by bo co ti chnh
cho mc ch c bit................................................................................................... A1-A4
Lu khi chp nhn hp ng kim ton....................................................................... A5-A8
Lu khi lp k hoch v thc hin kim ton................................................................ A9-A12
Lu khi hnh thnh kin kim ton v lp bo co kim ton....................................... A13-A15
Ph lc: Cc v d v Bo co kim ton v bo co ti chnh cho mc ch c bit
Chun mc kim ton quc t s (ISA) 800, Lu khi kim ton bo co ti chnh c lp cho mc ch c bit cn c xem xt cng vi Chun mc kim ton quc t s
Gii thiu
Phm vi chun mc
1. Cc chun mc kim ton quc t (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 cn lu khi p dng cc Chun mc kim ton quc t 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.
2. 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
[1]
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.
3. Quy nh v hng dn ca chun mc kim ton ny khng thay th quy nh v hng dn ca cc chun mc khc. Chun mc kim ton 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.
Ngy hiu lc
Mc tiu
5. Khi p dng cc chun mc kim ton quc t 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 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.
Gii thch thut ng
(a) Bo co ti chnh cho mc ch c bit: L bo co ti chnh c lp theo khun kh v lp v trnh by bo co ti chnh cho mc ch c bit (Tham chiu: on
A4);
(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. 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
[2]
(Tham
chiu: on A1-A4).
7. 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 thuyt minh 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 .
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
8. Chun mc kim ton quc t 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 cho
vic lp bo co ti chnh.
[3]
Khi kim ton bo co ti chnh cho mc ch c bit, kim ton vin phi tm hiu v (Tham chiu: on A5-A8):
(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.
Lu khi lp k hoch v thc hin kim ton
9. Chun mc kim ton quc t s 200 quy nh kim ton vin phi tun th tt c cc chun mc kim ton c lin quan n cuc kim ton.
[4]
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 ton c cc vn cn lu c bit trong hon cnh c
th ca cuc kim ton hay khng (Tham chiu: on A9-A12).
10. Chun mc kim ton quc t 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.
[5]
Trong trng hp bo co ti
chnh c lp theo cc iu khon ca hp ng, kim ton vin phi tm hiu v nhng din gii quan trng ca 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 vic din gii theo cch 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 quc t s 700
[6]
M t khun kh v lp v trnh by bo co ti chnh c p dng
12. Chun mc kim ton quc t 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.
[7]
Trong trng hp bo co ti chnh c lp theo cc iu khon ca hp ng, kim ton vin phi nh gi xem liu bo co ti
chnh c m t y bt k din gii quan trng no ca hp ng m bo co ti chnh c lp cn c vo din gii .
13. Chun mc kim ton quc t 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 bo co ti chnh cho mc ch c bit, vic gii thch v
trch nhim ca Ban Gim c n v c kim ton
[8]
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 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 Nhn mnh vn 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 ch khc. Kim ton
vin phi trnh by on nhn mnh ny vi mt tiu ph hp (Tham chiu: on A14-A15).
***
Hng dn p dng
Gii thch thut ng khun kh v lp v trnh by bo co ti chnh cho mc ch c bit (Tham chiu: on 6)
A1. V d v khun kh v lp v trnh by bo co ti chnh cho mc ch c bit:
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;
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;
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
Cc quy nh v lp v trnh by bo co ti chnh theo cc iu khon ca hp ng, v d iu khon v 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 vic ny l c th chp
nhn c trong hon cnh c th ca hp ng kim ton, phn m t khun kh v lp v trnh by bo co ti chnh c p dng trong bo co ti chnh cho mc ch c
bit khng nn 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
iu khon 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, 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 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 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 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 quc t. 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 (Tham chiu: on 8)
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 c xy dng v minh bch c cn nhc v suy ngh t
gc ca cc bn c li ch lin 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 cp trong on A6, Chun mc kim ton quc t 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.
[9]
A8. Ngoi cc trng hp hng dn trong on A6 v A7, khun kh v lp v trnh by bo co ti chnh c p dng c th bao gm cc iu khon ca hp ng v lp v
trnh by bo co ti chnh, 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 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 2 Chun mc kim ton quc t 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 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 (Tham chiu: on 9)
A9. Chun mc kim ton quc t s 200 yu cu kim ton vin phi tun th: (a) 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 quc t c lin quan n cuc kim ton. Chun mc kim ton quc t 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 .
[10]
A10. Kim ton vin cn lu khi p dng mt s quy nh ca cc chun mc kim ton quc t trong cuc kim ton bo co ti chnh cho mc ch c bit. V d, theo Chun
mc kim ton quc t 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 thng tin ti chnh chung
ca nhm ngi s dng.
[11]
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 theo cc iu khon ca hp ng, 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 quc t 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 quc t 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 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 quc t s 260
[12]
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 (Tham chiu: on 11)
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 (Tham chiu: on 14)
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. trnh hiu lm, kim ton vin phi thng bo cho ngi s dng bo co kim ton rng bo co ti chnh c lp 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 (Tham chiu: on 14)
A15. Ngoi vic thng bo cho ngi s dng theo quy nh ti on 14, 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 ca tng nc, vic ny c th t c bng cch hn ch vic lu hnh hoc s dng bo co kim ton. Trong trng hp , on
Nhn mnh vn 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
(Tham chiu: on A13)
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 iu khon ca hp ng v lp v trnh by bo co ti chnh (trong v d ny l khun kh v tun
th).
V d 2: Bo co kim ton v mt b bo co ti chnh y c lp theo c s k ton thu ca nc X (trong v d ny l khun kh v tun th).
V d 3: Bo co kim ton v mt b bo co ti chnh y c lp theo quy nh v lp bo co ti chnh ca c quan qun l Nh nc (trong v d ny l khun kh v trnh
by hp l).
V d 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;
Khun kh v lp v trnh by bo co ti chnh c p dng l khun kh v tun th;
i tng c nhn v s dng bo co kim ton l hn ch.
BO CO KIM TON C LP
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC, 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, Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, v bn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc. Bo co ti chnh ny c
Ban Gim c Cng ty ABC lp theo cc quy nh v lp bo co ti chnh ti phn Z ca tha thun ngy 1/1/20X1 gia Cng ty ABC v Cng ty DEF (Tha thun).
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by bo co ti chnh theo cc quy nh v lp 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 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 bo co ti chnh quc t.
Cc chun mc ny yu cu chng ti tun th cc yu cu 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
vin xem xt kim sot ni b ca Cng ty lin quan n vic lp v trnh by bo co ti chnh 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.
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, theo cc quy nh v lp v trnh
by bo co ti chnh ti phn Z ca Tha thun.
C s 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 c s 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.
[Ngy bo co kim ton]
V d 2:
Bo co ti chnh do Ban Gim c ca mt cng ty hp danh lp theo c s k ton thu ca nc X (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;
Khun kh v lp v trnh by bo co ti chnh c p dng l khun kh v tun th;
i tng c nhn bo co kim ton l hn ch.
BO CO KIM TON C LP
Chng ti kim ton bo co ti chnh km theo ca Cng ty hp danh ABC, 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, Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, bn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc. Bo co ti chnh
ny c Ban Gim c Cng ty hp danh ABC lp theo c s k ton thu ca nc X.
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.
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, theo [m t lut thu
thu nhp doanh nghip c p dng] ca nc X.
C s 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 c s 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.
[Ngy bo co kim ton]
V d 3:
Bo co ti chnh do Ban Gim c n v lp theo cc quy nh v lp 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;
Khun kh v lp v trnh by bo co ti chnh c p dng l khun kh v trnh by hp l;
i tng c nhn hoc s dng bo co kim ton l khng hn ch;
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.
BO CO KIM TON C LP
Chng ti kim ton bo co ti chnh km theo ca Cng ty ABC, 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, Bo co lu chuyn tin t cho nm ti chnh kt thc cng ngy, bn tm tt cc chnh sch k ton quan trng v cc thuyt minh khc. Bo co ti chnh ny c
Ban Gim c Cng ty ABC lp theo cc quy nh v lp bo co ti chnh ti phn Y ca vn bn Z.
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by bo co ti chnh theo cc quy nh v lp bo co ti chnh ti phn Y ca vn bn Z v chu trch nhim v kim sot
kin ca kim ton vin
Theo kin 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 bo co ti chnh ti phn Y ca vn bn Z .
C s 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 c s 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 bo co ti chnh quc t 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.
[Ngy bo co kim ton]
[1]
ISA 805, 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.
[2]
ISA 200, on 13(a).
[3]
ISA 210, on 6(a).
[4]
ISA 200, on 18.
[5]
ISA 315, on 11(c).
[6]
[7]
ISA 700, on 15.
[8]
Hoc thut ng khc ph hp theo quy nh php l ca mt nc c th.
[9]
ISA 210, on 18.
[10]
ISA 200, on 14, 18 v 22-23.
[11]
ISA 320, on 2.
[12]
ISA 260, Trao i vi Ban qun tr n v c kim ton.
LU KHI KIM TON CC BO CO TI CHNH RING L V
CC YU T, TI KHON HOC KHON MC C TH
CA BO CO TI CHNH
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1-3
Ngy hiu lc............................................................................................................... 4
Mc tiu ................................................................................................................... 5
Gii thch thut ng................................................................................................... 6
Yu cu
Lu khi chp thun hp ng kim ton...................................................................... 7-9
Lu khi lp k hoch v thc hin kim ton................................................................ 10
Lu khi hnh thnh kin kim ton v lp bo co kim ton....................................... 11-17
Hng dn p dng
Lu khi chp thun hp ng kim ton...................................................................... A1-A4
Lu khi chp thun hp ng kim ton...................................................................... A5-A9
Lu khi lp k hoch v thc hin kim ton................................................................ A10-A14
Lu khi hnh thnh kin kim ton v lp bo co kim ton....................................... A15-A18
Ph lc 1: V d v cc yu t, ti khon hoc khon mc c th ca
Bo co ti chnh n
Ph lc 2: V d minh ha v bo co kim ton v bo co ti chnh ring l
v yu t c th ca mt bo co ti chnh
Chun mc kim ton quc t (ISA) s 805, Lu khi kim ton cc bo co ti chnh ring l v cc yu t, ti khon hoc khon mc c th ca mt bo co ti chnh cn c
xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Cc chun mc kim ton quc t (ISAs) c s hiu t 100 n 700 c p dng cho cuc kim ton bo co ti chnh v nu cn, cng c vn dng cho cuc kim ton
thng tin ti chnh qu kh. Chun mc kim ton ny quy nh v hng dn cc vn m kim ton vin cn lu khi p dng cc Chun mc kim ton quc t nu trn cho
cuc kim ton bo co ti chnh ring l hoc kim ton mt yu t, ti khon, khon mc c th ca mt bo co ti chnh. Bo co ti chnh ring l hoc yu t, ti khon,
khon mc c th ny c th c lp theo khun kh v lp v trnh by bo co ti chnh cho mc ch chung hoc theo khun kh v lp v trnh by bo co ti chnh cho
mc ch c bit. Chun mc kim ton quc t s 800
[1]
cng p dng khi kim ton bo co ti chnh c lp cho mc ch c bit (Tham chiu: on A1-A4).
2. Chun mc kim ton ny khng p dng cho bo co ca kim ton vin n v thnh vin m bo co c pht hnh da trn kt qu kim ton bo co ti chnh ca n
v thnh vin theo yu cu ca nhm kim ton tp on phc v mc ch kim ton bo co ti chnh tp on (xem ISA 600
[2]
).
3. Cc quy nh v hng dn ca chun mc kim ton ny khng thay th cc 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.
Ngy hiu lc
4. Chun mc ny c hiu lc cho cc cuc kim ton bo co ti chnh n l hoc cc yu t, ti khon hoc khon mc c th cho cc k bt u vo hoc sau ngy 15 thng 12
nm 2009. i vi cc cuc kim ton bo co ti chnh n l hoc cc yu t, ti khon hoc khon mc c th ca bo co ti chnh c lp ti mt ngy c th, chun mc
ny c hiu lc cho cc cuc kim ton cc thng tin ti chnh nu trn c lp ti hoc sau ngy 14/12/2010.
Mc tiu
5. Mc tiu ca kim ton vin v doanh nghip kim ton, khi p dng cc chun mc kim ton quc t cho kim ton bo co ti chnh ring l hoc kim ton yu t, ti khon,
khon mc c th ca mt bo co ti chnh, l phi c bit lu n cc vic sau:
(a) Chp thun hp ng kim ton;
(b) Lp k hoch v thc hin cuc kim ton; v
(c) Hnh thnh kin v lp bo co kim ton v bo co ti chnh ring l hoc v yu t, ti khon, hoc khon mc c th ca mt bo co ti chnh.
Gii thch thut ng
6. Trong chun mc kim ton ny:
(a) Yu t ca mt bo co ti chnh hoc yu t c hiu l mt yu t, ti khon hoc khon mc ca mt bo co ti chnh;
(b) Chun mc bo co ti chnh quc t c hiu l chun mc lp v trnh by bo co ti chnh quc t do y ban Chun mc K ton quc t ban hnh; v
(c) Mt bo co ti chnh ring l hoc mt yu t c th ca mt bo co ti chnh bao gm cc thuyt minh lin quan. Cc thuyt minh lin quan thng bao gm bn tm
tt cc chnh sch k ton quan trng v cc thng tin gii thch khc lin quan n bo co ti chnh hoc yu t ca mt bo co ti chnh.
Yu cu
Lu khi chp thun hp ng kim ton
p dng cc Chun mc kim ton quc t
7. Chun mc kim ton quc t s 200
[3]
quy nh kim ton vin phi tun th tt c cc Chun mc kim ton quc t lin quan n cuc kim ton. Khi kim ton bo co ti
chnh ring l hoc kim ton mt yu t c th ca mt bo co ti chnh, kim ton vin vn phi p dng quy nh ny, ngay c khi kim ton vin c thu kim ton b bo
co ti chnh y ca n v. Nu khng c thu kim ton b bo co ti chnh y ca n v, kim ton vin phi xc nh xem c th thc hin c vic kim ton
bo co ti chnh ring l hoc kim ton mt yu t c th ca mt bo co ti chnh theo cc Chun mc kim ton quc t hay khng (Tham chiu: on A5-A6).
Tnh c th chp nhn c ca khun kh v lp v trnh by bo co ti chnh
8. Chun mc kim ton quc t s 210 quy nh kim ton vin phi xc nh xem khun kh v lp v trnh by bo co ti chnh c n v p dng l c th chp nhn c
hay khng.
[4]
Khi kim ton bo co ti chnh ring l hoc kim ton yu t c th ca mt bo co ti chnh, quy nh ny cn yu cu kim ton vin xc nh xem vic p
dng khun kh v lp v trnh by bo co ti chnh c cung cp y cc thuyt minh thch hp ngi s dng c th hiu c cc thng tin trong bo co ti chnh ring
l hoc trong yu t c kim ton, v hiu c nh hng ca cc giao dch v s kin trng yu i vi cc thng tin trong bo co ti chnh ring l hoc trong yu t c
kim ton hay khng (Tham chiu: on A7).
Dng kin kim ton
9. Chun mc kim ton quc t s 210 quy nh trong iu khon ca hp ng kim ton phi c dng bo co kim ton d kin s pht hnh
[5]
. Trng hp kim ton bo co
ti chnh ring l hoc kim ton yu t c th ca mt bo co ti chnh, kim ton vin phi xem xt liu dng kin kim ton d kin ph hp vi tnh hnh hon cnh c
th hay cha (Tham chiu: on A8-A9).
Lu khi lp k hoch v thc hin kim ton
10. Chun mc kim ton quc t s 200 quy nh cc Chun mc kim ton quc t p dng cho cuc kim ton bo co ti chnh v nu cn, cng c vn dng cho cc cuc
kim ton thng tin ti chnh qu kh
[6] [7]
. Khi lp k hoch v thc hin kim ton bo co ti chnh ring l hoc kim ton yu t c th ca mt bo co ti chnh, khi cn
thit, kim ton vin phi p dng tt c cc Chun mc kim ton quc t lin quan n hon cnh c th ca cuc kim ton (Tham chiu: on A10-A14).
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 ring l hoc yu t c th ca mt bo co ti chnh, kim ton vin phi p dng cc quy nh
ca Chun mc kim ton quc t s 700
[8]
, khi cn thit, c vn dng cho ph hp vi hon cnh c th ca cuc kim ton (Tham chiu: on A15-A16).
Bo co kim ton i vi b bo co ti chnh y v i vi bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh
12. Nu kim ton vin thc hin hp ng kim ton bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh kt hp vi hp ng kim ton b bo co ti chnh
y ca n v, kim ton vin phi a ra kin kim ton ring cho tng hp ng kim ton.
13. n v c th pht hnh bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh c kim ton cng vi b bo co ti chnh y c kim ton. Nu
kim ton vin kt lun rng vic trnh by bo co ti chnh ring l hoc yu t ca mt bo co ti chnh khng th hin r s phn bit vi b bo co ti chnh y , kim
ton vin phi yu cu Ban Gim c n v c kim ton sa i cch trnh by. Theo on 15 v 16, kim ton vin cng phi th hin r s phn bit gia kin kim ton
v bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh vi kin kim ton v b bo co ti chnh y . Nu cha m bo phn bit r gia cc kin
kim ton ny th kim ton vin cha c pht hnh bo co kim ton v bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh.
kin kim ton khng phi l kin chp nhn ton phn, on Nhn mnh vn hoc on Vn khc trong bo co kim ton v b bo co ti chnh y ca n v
14. Nu kin kim ton v b bo co ti chnh y ca n v khng phi l kin chp nhn ton phn, hoc bo co kim ton c on Nhn mnh vn hoc on Vn
khc, kim ton vin phi xc nh nh hng c th c n bo co kim ton v bo co ti chnh ring l hoc yu t c th ca bo co ti chnh. Nu thch hp, kim
ton vin phi a ra kin kim ton khng phi l kin chp nhn ton phn i vi bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh, hoc phi trnh
by on Nhn mnh vn hoc on Vn khc trong bo co kim ton (Tham chiu: on A17).
15. Trng hp kim ton vin kt lun rng cn phi a ra kin kim ton tri ngc hoc t chi a ra kin i vi tng th b bo co ti chnh y ca n v, Chun
mc kim ton quc t s 705 quy nh kim ton vin khng c trnh by trn cng mt bo co kim ton c kin chp nhn ton phn i vi bo co ti chnh ring l
hoc yu t c th l mt b phn hp thnh ca b bo co ti chnh y , v kin tri ngc hoc t chi a ra kin i vi b bo co ti chnh y .
[9]
Kim ton
vin khng c trnh by nh vy v kin chp nhn ton phn i vi bo co ti chnh ring l hoc yu t c th c th mu thun vi kn tri ngc hoc t chi a ra
kin i vi b bo co ti chnh y (Tham chiu: on A18).
16. Trng hp kim ton vin kt lun rng cn phi a ra kin kim ton tri ngc hoc t chi a ra kin i vi tng th b bo co ti chnh y ca n v, tuy
nhin, khi kim ton ring mt yu t c th trong b bo co ti chnh th kim ton vin li thy cn a ra kin chp nhn ton phn i vi yu t . Kim ton vin ch
c thc hin iu ny, nu:
(a) Php lut v cc quy nh khng cm;
(b) kin chp nhn ton phn i vi yu t c th trong b bo co ti chnh y c trnh by trong mt bo co kim ton ring m bo co khng c cng b
cng vi bo co kim ton c kin tri ngc hoc t chi a ra kin v tng th b bo co ti chnh y ca n v; v
(c) Yu t c th khng chim t trng ln trong b bo co ti chnh y ca n v.
17. Do bo co ti chnh ring l l mt b phn quan trng ca b bo co ti chnh y , cho d bo co kim ton v bo co ti chnh n c c cng b cng vi bo co
kim ton v b bo co ti chnh y hay khng th kim ton vin cng khng c a ra kin chp nhn ton phn i vi bo co ti chnh ring l nu kim ton vin
a ra kin kim ton dng tri ngc hoc t chi a ra kin i vi tng th b bo co ti chnh y .
***
Hng dn p dng
Phm vi p dng (Tham chiu: on 1)
A1. Chun mc kim ton quc t s 200 nh ngha thut ng thng tin ti chnh trong qu kh l thng tin c trnh by bng thut ng ti chnh lin quan n mt n v c
th, pht sinh ch yu t h thng k ton ca n v, phn nh cc s kin kinh t xy ra trong cc k trc hoc cc iu kin kinh t ti cc thi im trong qu kh.
[10]
A2. Chun mc kim ton quc t s 200 nh ngha bo co ti chnh l s trnh by mt cch h thng v cc thng tin ti chnh trong qu kh, bao gm cc thuyt minh c lin
quan, vi mc ch cng b thng tin v tnh hnh ti chnh v cc ngha v ca n v ti mt thi im hoc nhng thay i trong mt thi k, ph hp vi khun kh v lp
v trnh by bo co ti chnh. Thut ng bo co ti chnh thng c ngha l mt b bo co ti chnh y theo khun kh v lp v trnh by bo co ti chnh c p
dng.
[11]
A3. Theo Chun mc kim ton quc t s 200, cc Chun mc kim ton quc t c p dng khi kim ton vin thc hin cuc kim ton bo co ti chnh v nu cn
[12]
, cng
c vn dng trong trng hp kim ton thng tin ti chnh khc trong qu kh, nh kim ton bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh. Chun
mc kim ton ny quy nh v hng dn cc trng hp kim ton bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh (Ph lc 1 ca Chun mc ny cung
cp v d v cc thng tin ti chnh khc trong qu kh).
A4. Ngoi cuc kim ton thng tin ti chnh qu kh, cc hp ng dch v m bo khc c thc hin theo Chun mc quc t v hp ng m bo (ISAE) s 3000.
[13]
Lu khi chp thun hp ng kim ton
p dng cc Chun mc kim ton quc t (Tham chiu: on 7)
A5. Chun mc kim ton quc t s 200 quy nh kim ton vin phi tun th (a) cc quy nh v o c ngh nghip, bao gm c tnh c lp lin quan n kim ton bo co
ti chnh, v (b) tt c cc Chun mc kim ton quc t lin quan n cuc kim ton. Chun mc kim ton quc t s 200 cng quy nh kim ton vin phi tun th tt c
cc quy nh ca tng chun mc kim ton, tr khi, xt trn bi cnh ca cuc kim ton ang thc hin th ton b chun mc kim ton khng lin quan hoc mt s yu
cu no l khng ph hp bi v yu cu phi c p dng c iu kin v iu kin li khng tn ti trong cuc kim ton. Trong trng hp ngoi l, nu kim ton
vin thy cn thc hin khc so vi mt yu cu no ca mt chun mc kim ton th kim ton vin phi thc hin cc th tc kim ton thay th t c mc tiu t
ra.
[14]
A6. Khi kim ton vin khng c thu kim ton b bo co ti chnh y ca n v, kim ton vin c th khng tun th c cc quy nh ca cc chun mc kim ton
lin quan n cuc kim ton bo co ti chnh ring l hoc kim ton yu t c th ca mt bo co ti chnh. Trong trng hp , kim ton vin thng khng c cng s
hiu bit v n v v mi trng ca n v, k c kim sot ni b, nh hiu bit ca mt kim ton vin thc hin kim ton b bo co ti chnh y ca n v. Kim
ton vin cng khng c cc bng chng kim ton v cht lng tng th ca cc ti liu, s k ton hoc cc thng tin k ton khc m cc bng chng ny c th thu thp
c nu thc hin kim ton b bo co ti chnh y . Do , kim ton vin c th cn thu thp thm bng chng chng minh cho cc bng chng kim ton thu thp
t ti liu, s k ton. Khi kim ton mt yu t c th ca bo co ti chnh ring l, mt s chun mc kim ton quy nh cng vic kim ton phi thc hin c khi khng
tng xng vi yu t c kim ton. V d, mc d cc quy nh ca Chun mc kim ton quc t s 570
[15]
c th ph hp vi mt cuc kim ton v cc khon phi thu
nhng vic tun th cc quy nh ca chun mc ny c th khng kh thi do yu cu qu cao. Nu kim ton vin kt lun khng th thc hin c cuc kim ton bo co ti
chnh ring l hay yu t c th ca mt bo co ti chnh theo quy nh ca cc chun mc kim ton th kim ton vin c th tho lun vi Ban Gim c n v c kim
ton v vic thc hin mt hnh thc dch v khc ph hp hn.
Tnh c th chp nhn c ca khun kh v lp v trnh by bo co ti chnh (Tham chiu: on 8)
A7. Mt bo co ti chnh ring l hay mt yu t c th ca mt bo co ti chnh c th c lp ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng m
khun kh c da trn khun kh v lp v trnh by bo co ti chnh p dng cho vic lp v trnh by mt b bo co ti chnh y do t chc c chc nng son
tho chun mc ban hnh (di y gi l khun kh c s) (v d, Chun mc bo co ti chnh quc t. Trong trng hp ny, xc nh xem khun kh c p dng c
th chp nhn c hay khng, kim ton vin cn phi nh gi liu khun kh c bao gm tt c cc quy nh ca khun kh c s c lin quan n vic trnh by bo co
ti chnh ring l hay yu t c th ca mt bo co ti chnh hay khng v bo co ti chnh hay yu t c cung thuyt minh y hay khng.
A8. Dng kin kim ton m kim ton vin a ra ph thuc vo khun kh v lp v trnh by bo co ti chnh c p dng v ph thuc vo php lut v cc quy nh c
lin quan.
[16]
Theo Chun mc kim ton quc t s 700:
[17]
(a) Khi a ra kin chp nhn ton phn i vi b bo co ti chnh y c lp theo khun kh v trnh by hp l, tr khi php lut c quy nh khc, kin kim
ton phi s dng mt trong cc mu cu sau: (i) bo co ti chnh c trnh by hp l, trn cc kha cnh trng yu, ph hp vi [khun kh v lp v trnh by bo
co ti chnh c p dng]; hoc (ii) bo co ti chnh phn nh trung thc v hp l, ph hp vi [khun kh v lp v trnh by bo co ti chnh c p dng]; v
(b) Khi a ra kin chp nhn ton phn i vi b bo co ti chnh y c lp theo khun kh v tun th, kin kim ton phi nu r l bo co ti chnh c
lp, trn cc kha cnh trng yu, ph hp vi [khun kh v lp v trnh by bo co ti chnh c p dng].
A9. i vi bo co ti chnh n hoc yu t c th ca bo co ti chnh n, khun kh v lp v trnh by bo co ti chnh c p dng c th khng quy nh r vic trnh
by bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh. iu ny c th xy ra trong trng hp khun kh v lp v trnh by bo co ti chnh c p
dng c da trn c s khun kh v lp v trnh by bo co ti chnh p dng cho vic lp v trnh by mt b bo co ti chnh y do t chc c chc nng son tho
chun mc ban hnh (v d, Chun mc bo co ti chnh quc t). Khi , kim ton vin cn xem xt dng kin kim ton d kin a ra c ph hp vi khun kh v lp
v trnh by bo co ti chnh c p dng hay khng. Cc yu t c nh hng n vic kim ton vin xem xt liu c s dng cm t trnh by hp l, trn cc kha cnh
trng yu hoc phn nh trung thc v hp l bao gm:
Liu khun kh v lp v trnh by bo co ti chnh c p dng c hn ch cc quy nh i vi vic lp mt b bo ti chnh y hay khng;
Liu bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh c:
o Tun th hon ton tng quy nh ca khun kh c lin quan n bo co ti chnh ring l hay yu t c th ca mt bo co ti chnh, v vic trnh by bo co
hay yu t c bao gm cc thuyt minh lin quan hay khng;
o Trnh by cc ni dung ngoi nhng ni dung theo quy nh ca khun kh v lp v trnh by bo co ti chnh, nu cn thit, t c s trnh by hp l hay
khng, hoc trong trng hp ngoi l, khng trnh by theo quy nh ca khun kh v lp v trnh by bo co ti chnh.
Kim ton vin phi thc hin xt on chuyn mn xc nh dng kin kim ton d kin a ra. iu c th b nh hng bi vic liu vic s dng cm t trnh by
hp l, trn cc kha cnh trng yu hoc phn nh trung thc v hp l trong kin kim ton v bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh
c lp theo khun kh v trnh by hp l c c tha nhn mt quc gia no hay khng.
Lu khi lp k hoch v thc hin kim ton (Tham chiu: on 10)
A10. Kim ton vin cn xem xt k lng xc nh cc chun mc kim ton c coi l c lin quan n cuc kim ton. Ngay c trong cuc kim ton yu t c th ca mt
bo co ti chnh, v nguyn tc, cc chun mc kim ton quc t s 240
[18]
, 550
[19]
v 570 vn c coi l c lin quan n cuc kim ton, v yu t c kim ton c th
b sai st do gian ln, do nh hng ca cc giao dch vi cc bn lin quan hoc do vic p dng khng ng gi nh v tnh hot ng lin tc theo khun kh v lp v trnh
by bo co ti chnh c p dng.
A11. Ngoi ra, cc Chun mc kim ton quc t c p dng cho cuc kim ton bo co ti chnh v nu cn, cng c vn dng cho cuc kim ton bo co ti chnh ring l
hoc yu t c th ca mt bo co ti chnh.
[20]
V d, cc gii trnh bng vn bn ca Ban Gim c v b bo co ti chnh y s c thay th bng cc gii trnh bng
vn bn v vic trnh by bo co ti chnh ring l hay v yu t c th ca mt bo co ti chnh ph hp vi khun kh v lp v trnh by bo co ti chnh c p dng.
A12. Khi thc hin kim ton bo co ti chnh ring l hay yu t c th ca mt bo co ti chnh ng thi vi cuc kim ton b bo co ti chnh y , kim ton vin c th
s dng bng chng kim ton thu thp c t cuc kim ton b bo co ti chnh y cho cuc kim ton bo co ti chnh ring l hay yu t c th ca mt bo co ti chnh.
Tuy nhin, cc Chun mc kim ton quc t quy nh kim ton vin phi lp k hoch v thc hin cuc kim ton bo co ti chnh ring l hay yu t c th ca mt bo
co ti chnh nhm thu thp y bng chng kim ton thch hp lm c s a ra kin kim ton v bo co ti chnh ring l hay yu t c th ca bo co ti chnh .
A13. Tng bo co ti chnh cu thnh nn b bo co ti chnh y v nhiu yu t ca cc bo co ti chnh , k c cc thuyt minh lin quan, c lin quan vi nhau. Do ,
khi kim ton bo co ti chnh ring l hay yu t c th ca mt bo co ti chnh, kim ton vin khng th ch xem xt ring bo co ti chnh hay yu t . t c
mc tiu kim ton, kim ton vin c th cn thc hin cc th tc kim ton i vi cc khon mc c lin quan vi nhau.
A14. Ngoi ra, mc trng yu c xc nh i vi bo co ti chnh ring l hay yu t c th ca mt bo co ti chnh c th thp hn mc trng yu c xc nh i vi b
bo co ti chnh y ca n v c kim ton. iu ny s nh hng n ni dung, lch trnh v phm vi cc th tc kim ton cng nh nh hng n vic nh gi cc
sai st cha iu chnh.
Lu khi hnh thnh kin kim ton v lp bo co kim ton (Tham chiu: on 11)
A15. Chun mc kim ton quc t s 700 quy nh khi hnh thnh kin kim ton, kim ton vin phi nh gi xem liu bo co ti chnh c cung cp y cc thuyt minh
gip ngi s dng bo co ti chnh hiu c nh hng ca cc giao dch v s kin trng yu i vi cc thng tin c trnh by trong bo co ti chnh hay khng.
[21]
i vi bo co ti chnh ring l hay yu t c th ca mt bo co ti chnh, iu quan trng l bo co ti chnh ring l hoc yu t c th ca mt bo co ti chnh, bao
gm cc thuyt minh lin quan, theo quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng, phi cung cp y cc thuyt minh gip ngi s dng hiu
c nh hng cc thng tin c trnh by trong bo co ti chnh ring l hay yu t ca mt bo co ti chnh, cng nh hiu c nh hng ca cc giao dch v s kin
trng yu i vi cc thng tin c trnh by trong bo co ti chnh hay yu t .
A16. Ph lc 2 ca Chun mc ny cung cp v d minh ho v bo co kim ton i vi bo co ti chnh ring hay yu t c th ca mt bo co ti chnh.
kin kim ton khng phi l kin chp nhn ton phn, on Nhn mnh vn hoc on Vn khc trong bo co kim ton v b bo co ti chnh y ca n v (Tham
chiu: on 14-15)
A17. Ngay c khi kin kim ton khng phi l kin chp nhn ton phn v b bo co ti chnh y , on Nhn mnh vn hoc on Vn khc khng lin quan n
bo co ti chnh ring l hay yu t c th c kim ton, th kim ton vin vn c th xt thy cn cp n kin kim ton khng phi l kin chp nhn ton phn v
b bo co ti chnh y trong on Vn khc ca bo co kim ton v bo co ti chnh ring l hoc hoc yu t c th ca mt bo co ti chnh v iu ny gip ngi
s dng hiu v bo co ti chnh ring l hoc yu t c th c kim ton hoc hiu v bo co kim ton lin quan (xem ISA 706).
[22]
A18. Trong bo co kim ton v b bo co ti chnh y , kim ton vin c php t chi a ra kin v kt qu hot ng kinh doanh v lu chuyn tin t, ng thi a
ra kin chp nhn ton phn v tnh hnh ti chnh ca n v, v vic t chi a ra kin ch lin quan n kt qu hot ng kinh doanh v lu chuyn tin t m khng lin
quan n tng th bo co ti chnh.
[23]
Ph lc 1
(Tham chiu: on A3)
V D V CC YU T, TI KHON HOC KHON MC C TH CA MT BO CO TI CHNH
Cc ti khon phi thu, d phng n phi thu kh i, hng tn kho, d phng k hoch tch ly lng hu c nhn, gi tr c ghi nhn ca ti sn v hnh xc nh, hoc
d phng bi thng pht sinh nhng cha c ghi nhn ca mt danh mc bo him, bao gm cc thuyt minh lin quan;
Danh mc ti sn thu ngoi qun l v doanh thu t k hoch tch ly lng hu c nhn, bao gm cc thuyt minh lin quan;
Biu tng gim ti sn c nh hu hnh, bao gm cc thuyt minh lin quan;
K hoch chi tiu lin quan n mt ti sn thu ti chnh, bao gm cc thuyt minh chi tit;
Danh sch phn chia li nhun hoc thng cho nhn vin, bao gm cc thuyt minh chi tit.
Ph lc 2
(Tham chiu: on A16)
V D MINH HA V BO CO KIM TON V BO CO TI CHNH RING L V YU T C TH CA MT BO CO TI CHNH
V d 1: Bo co kim ton v bo co ti chnh ring l c lp theo khun kh v lp v trnh by bo co ti chnh cho mc ch chung (trong v d ny l khun kh v
trnh by hp l).
V d 2: Bo co kim ton v bo co ti chnh ring l c lp theo khun kh v lp v trnh by bo co ti chnh v mc ch c bit (trong v d ny l khun kh v
trnh by hp l).
V d 3: Bo co kim ton v yu t, ti khon, khon mc c th ca mt bo co ti chnhc lp theo khun kh v lp v trnh by bo co ti chnh v mc ch c bit
(trong v d ny l khun kh v tun th).
V d 1:
Kim ton Bng cn i k ton (tc l mt bo co ti chnh ring l);
Bng cn i k ton do Ban Gim c n v lp theo quy nh ca khun kh v lp v trnh by bo co ti chnh ca nc X lin quan n lp Bng cn i k
ton;
Khun kh v lp v trnh by bo co ti chnh c p dng l khun kh v trnh by hp l c xy dng nhm tha mn nhu cu chung v thng tin ti chnh
ca ng o ngi s dng;
Cc iu khon ca hp ng kim ton phn nh trch nhim ca Ban Gim c n v i vi bo co ti chnh theo quy nh ti Chun mc kim ton quc t s
210;
Kim ton vin xc nh vic s dng dng cm t trnh by hp l, trn cc kha cnh trng yu trong kin kim ton l ph hp.
BO CO KIM TON C LP
Chng ti kim ton Bng cn i k ton ti ngy 31/12/20X1 ca Cng ty ABC v bn tm tt cc chnh sch k ton quan trng v cc thng tin thuyt minh khc km theo (sau
y gi l bo co ti chnh).
khng nhm mc ch a ra kin v hiu qu ca kim sot ni b ca n v. Cng vic kim ton cng bao gm nh gi tnh thch hp ca cc chnh sch k ton c p dng
kin ca kim ton vin
Theo kin chng ti, bo co ti chnh trnh by hp l, trn cc kha cnh trng yu tnh hnh ti chnh ca Cng ty ABC ti ngy 31/12/20X1, ph hp vi cc quy nh ca
khun kh v lp v trnh by bo co ti chnh c lin quan ti nc X.
V d 2:
Kim ton Bo co thu chi (tc l mt bo co ti chnh ring l);
Bo co ti chnh do Ban Gim c n v lp theo c s k ton thc thu, thc chi nhm p ng yu cu thng tin v dng tin ca bn cho vay. Ban Gim c c
la chn khun kh v lp v trnh by bo co ti chnh;
Khun kh v lp v trnh by bo co ti chnh c p dng l khun kh v trnh by hp l c xy dng nhm tha mn nhu cu v thng tin ti chnh ca mt
s i tng s dng c th;
Kim ton vin xc nh vic s dng dng cm t trnh by hp l, trn cc kha cnh trng yu trong kin kim ton l ph hp.
Khng hn ch i tng nhn v s dng bo co kim ton.
BO CO KIM TON C LP
Chng ti kim ton Bo co thu chi ca Cng ty ABC cho nm ti chnh kt thc ngy 31/12/20X1 v bn tm tt cc chnh sch k ton quan trng v cc thng tin thuyt minh
khc (sau y gi l bo co ti chnh). Bo co ti chnh ny c Ban Gim c lp theo c s hch ton k ton thc thu, thc chi nh m t ti Thuyt minh X.
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by hp l bo co ti chnh ca Cng ty theo c s k ton thc thu, thc chi nh m t ti Thuyt minh X; bao gm vic
xc nh c s k ton thc thu, thc chi l c s c th chp nhn c cho vic lp v trnh by bo co ti chnh 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.
khng nhm mc ch a ra kin v hiu qu ca kim sot ni b ca n v. Cng vic kim ton cng bao gm nh gi tnh thch hp ca cc chnh sch k ton c p dng
kin ca kim ton vin
Theo kin chng ti, bo co ti chnh phn nh trung thc v hp l, trn cc kha cnh trng yu tnh hnh thu chi ca Cng ty ABC cho nm ti chnh kt thc ngy
31/12/20X1, ph hp vi c s k ton thc thu, thc chi nh m t ti Thuyt minh X.
C s 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 trong m t c s k ton. Bo co ti chnh ny c lp
cung cp thng tin cho Bn cho vay XYZ. V th, bo co ny c th khng ph hp s dng vo mc ch khc.
V d 3:
Kim ton khon mc d phng bi thng pht sinh nhng cha c ghi nhn ca mt danh mc bo him (tc l, mt yu t, ti khon hay khon mc ca mt
bo co ti chnh);
Thng tin ti chnh ny do Ban Gim c n v lp theo quy nh v trch lp d phng ti chnh theo quy nh ca php lut. Ban Gim c khng c la chn
khun kh v lp v trnh by bo co ti chnh;
Khun kh v lp v trnh by bo co ti chnh c p dng l khun kh v tun th c xy dng p ng nhu cu v thng tin ti chnh ca mt s i
tng s dng c th;
Cc iu khon ca hp ng kim ton phn nh trch nhim ca Ban Gim c n v i vi bo co ti chnh theo quy nh ti Chun mc kim ton quc t s
210;
Hn ch i tng c nhn bo co kim ton.
BO CO KIM TON C LP
Chng ti kim ton Bng k cc khon d phng bi thng pht sinh nhng cha c ghi nhn km theo ca Cng ty Bo him ABC ti ngy 31 thng 12 nm 20X1 (sau y
gi tt l Bng k). Bng k ny do Ban Gim c Cng ty lp ph hp vi [m t quy nh v bo co trch lp d phng].
Trch nhim ca Ban Gim c i vi Bng k
Ban Gim c Cng ty chu trch nhim lp Bng k theo [m t quy nh v bo co trch lp d phng] v chu trch nhim v kim sot ni b m Ban Gim c xc nh l cn
thit m bo cho vic lp Bng k khng c sai st trng yu do gian ln hoc nhm ln.
Trch nhim ca chng ti l a ra kin v Bng k da trn kt qu ca cuc kim ton. Chng ti tin hnh kim ton theo cc Chun mc Kim ton quc t. Cc chun mc
ny yu cu chng ti tun th cc yu cu v o c ngh nghip, lp k hoch v thc hin cuc kim ton t c s m bo hp l v vic liu Bng k 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 bng k. 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 Bng k 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 Bng k 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 n v. 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 Bng k.
kin ca kim ton vin
Theo kin chng ti, cc thng tin ti chnh trnh by trong Bng k cc khon d phng bi thng pht sinh nhng cha c ghi nhn ca Cng ty Bo him ABC cho nm ti
chnh kt thc ngy 31 thng 12 nm 20X1 c lp, trn cc kha cnh trng yu, theo [m t quy nh v bo co trch lp d phng].
C s hch ton 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 Bng k trong m t c s k ton. Bng k ny c lp gip Cng ty Bo
him ABC p ng yu cu ca C quan qun l Nh nc DEF. V th, Bng k 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 Bo him ABC v C quan qun l Nh nc DEF v khng c cung cp cho bn no khc ngoi Cng ty Bo him ABC v C quan qun l Nh nc DEF.
[1]
ISA 800, Lu c bit khi kim ton bo co ti chnh c lp theo khun kh lp v trnh by bo co ti chnh cho mc ch c bit.
[2]
ISA 600, Lu c bit khi kim ton bo co ti chnh tp on (K c cng vic ca kim ton vin n v thnh vin).
[3]
ISA 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t, on 18.
[4]
ISA 210, Hp ng kim ton, on 6(a).
[5]
ISA 210, on 10(e).
[6]
ISA 200, on 2.
[7]
ISA 200, on 13(f) gii thch thut ng bo co ti chnh l mt b bo co ti chnh y theo quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng.
[8]
[9]
ISA 705, kin kim ton khng phi l kin chp nhn ton phn, on 15.
[10]
ISA 200, on 13(g).
[11]
ISA 200, on 13(f).
[12]
ISA 200, on 2.
[13]
ISAE 3000, Hp ng m bo ngoi kim ton hoc sot xt thng tin ti chnh qu kh.
[14]
ISA 200, on 14, 18 v 22-23.
[15]
[16]
ISA 200, on 8.
[17]
ISA 700, on 35-36.
[18]
ISA 240, Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim ton bo co ti chnh.
[19]
[20]
ISA 200, on 2.
[21]
ISA 700, on 13(e).
[22]
ISA 706, on nhn mnh vn hoc Vn khc trong bo co kim ton v bo co ti chnh, on 6.
[23]
ISA 510, Kim ton nm u tin S d u k, on A8, v ISA 705, on A16.
DCH V BO CO V BO CO TI CHNH TM TT
NI DUNG
on
Gii thiu
Phm vi chun mc...................................................................................................... 1
Ngy hiu lc............................................................................................................... 2
Mc tiu ................................................................................................................... 3
Gii thch thut ng................................................................................................... 4
Yu cu
Chp nhn hp ng..................................................................................................... 5-7
Ni dung cc th tc..................................................................................................... 8
Dng kin.................................................................................................................. 9-11
Lch trnh cng vic v cc s kin pht sinh sau ngy k bo co kim ton
v BCTC..................................................................................................................... 12-13
Bo co ca kim ton vin v BCTC tm tt................................................................ 14-19
Hn ch i vi vic cung cp, s dng hoc cnh bo ngi c bo co v
c s k ton............................................................................................................... 20
Thng tin so snh.......................................................................................................... 21-22
Cc thng tin b sung cha c kim ton c trnh by cng vi
BCTC tm tt.............................................................................................................. 23
Cc thng tin khc trong ti liu c BCTC tm tt.......................................................... 24
Hp tc vi kim ton vin............................................................................................ 25-26
Chp nhn hp ng..................................................................................................... A1-A7
Ni dung cc th tc..................................................................................................... A8
Dng kin.................................................................................................................. A9
Lch trnh cng vic v cc s kin pht sinh sau ngy k bo co kim ton
v BCTC..................................................................................................................... A10
Bo co ca kim ton vin v BCTC tm tt................................................................ A11-A15
Thng tin so snh.......................................................................................................... A16-A17
Cc thng tin b sung cha c kim ton c trnh by cng vi
BCTC tm tt.............................................................................................................. A18
Cc thng tin khc trong ti liu c BCTC tm tt.......................................................... A19
Hp tc vi kim ton vin............................................................................................ A20
Ph lc: V d minh ha v BCTC v bo co kim ton tm tt
Chun mc kim ton quc t (ISA) s 810, Kim ton bo co ti chnh tm tt cn c xem xt cng vi Chun mc kim ton quc t s 200, Mc tiu tng th
ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t.
Gii thiu
Phm vi chun mc
1. Chun mc kim ton ny quy nh v hng dn trch nhim ca kim ton vin lin quan ti vic a ra kin v bo co ti chnh tm tt c trch t bo co ti chnh
c chnh kim ton vin kim ton theo cc Chun mc kim ton quc t.
Ngy hiu lc
Mc tiu
(a) Xc nh tnh hp l khi chp nhn hp ng dch v bo co v bo co ti chnh tm tt; v
(b) Trong trng hp k kt hp ng dch v bo co v bo co ti chnh tm tt:
(i) a ra kin v bo co ti chnh tm tt, trn c s nh gi cc kt lun rt ra t nhng bng chng kim ton c thu thp; v
(ii) Trnh by kin mt cch r rng bng vn bn, ng thi trnh by c s cho kin .
Gii thch thut ng
4. Trong chun mc kim ton ny, cc thut ng di y c hiu nh sau:
(a) Tiu thc p dng - L tiu thc c Ban Gim c n v c kim ton p dng lp v trnh by bo co ti chnh tm tt;
(b) Bo co ti chnh c kim ton - L bo co ti chnh
[1]
c kim ton vin kim ton theo cc Chun mc kim ton quc t v bo co ti chnh
tm tt c trch t bo co ti chnh ny;
(c) Bo co ti chnh tm tt - L cc thng tin ti chnh qu kh c trch t bo co ti chnh nhng c t thng tin chi tit hn so vi bo co ti chnh, trong
khi vn trnh by theo cu trc nht qun vi bo co ti chnh v cc ngun lc hoc ngha v kinh t ca n v ti mt thi im hoc nhng thay i
trong ti thi im
[2]
. Cc nc khc nhau c th s dng cc thut ng khc nhau m t thng tin ti chnh qu kh.
Yu cu
Chp nhn hp ng
5. Kim ton vin ch c chp nhn hp ng dch v bo co v bo co ti chnh tm tt theo quy nh v hng dn ca Chun mc ny khi c thu kim ton b bo
co ti chnh y m bo co ti chnh tm tt c trch t bo co ti chnh y ny (Tham chiu: on A1).
6. Trc khi chp nhn hp ng kim ton bo co ti chnh tm tt, kim ton vin phi (Tham chiu: on A2):
(a) Xc nh xem cc tiu thc p dng c th chp nhn c hay khng (Tham chiu: on A3-A7);
(b) Yu cu Ban Gim c cam kt v vic Ban Gim c hiu v tha nhn cc trch nhim ca mnh i vi vic:
(i) Lp bo co ti chnh tm tt theo cc tiu thc p dng;
(ii) m bo bo co ti chnh c kim ton c cung cp cho ngi s dng bo co ti chnh tm tt m khng c cn tr no (hoc, nu php lut v cc quy
nh lin quan quy nh rng bo co ti chnh c kim ton khng nht thit phi cung cp cho ngi s dng bo co ti chnh tm tt v quy nh cc tiu thc
cho vic lp bo co ti chnh tm tt th trong bo co ti chnh tm tt phi trnh by r cc quy nh ny); v
(iii) a bo co ca kim ton vin v bo co ti chnh tm tt vo cc ti liu c bo co ti chnh tm tt v ch ra rng kim ton vin a ra kin v bo co
ti chnh tm tt ;
(c) Tha thun vi Ban Gim c v dng kin i vi bo co ti chnh tm tt (xem on 9-11).
7. Nu kim ton vin kt lun rng cc tiu thc p dng l khng ph hp hoc khng th c c cam kt ca Ban Gim c nh nu ti on 6(b), kim ton vin khng
c chp nhn hp ng dch v bo co v bo co ti chnh tm tt, tr khi theo yu cu ca php lut v cc quy nh. Hp ng thc hin theo yu cu ca php lut v cc
quy nh nh vy khng tun th chun mc ny. Khi , bo co ca kim ton vin v bo co ti chnh tm tt khng c ch ra rng cuc kim ton c thc hin tun
th theo chun mc ny. Trong iu khon ca hp ng kim ton, kim ton vin phi km theo nhng dn chiu ph hp v thc trng ny. ng thi, kim ton vin cng
phi xc nh nh hng c th c i vi hp ng kim ton bo co ti chnh y m t bo co ti chnh tm tt c trch t ra.
Ni dung cc th tc
8. Kim ton vin phi thc hin cc th tc sau, v bt k th tc no khc m kim ton vin thy cn thit, lm c s a ra kin v bo co ti chnh tm tt:
(a) nh xem liu bo co ti chnh tm tt c trnh by tha ng ni dung cc thng tin tm tt v xc nh r bo co ti chnh c kim ton hay khng;
(b) Khi bo co ti chnh tm tt khng c nh km vi bo co ti chnh c kim ton, kim ton vin phi nh gi xem bo co ti chnh tm tt c trnh by r:
(i) Ngi cung cp hoc ngun cung cp bo co ti chnh c kim ton; hoc
(ii) Php lut v cc quy nh lin quan quy nh rng bo co ti chnh c kim ton khng nht thit phi cung cp cho ngi s dng bo co ti chnh tm tt v
quy nh cc tiu thc cho vic lp bo co ti chnh tm tt;
(c) nh gi xem bo co ti chnh tm tt c cng b tha ng cc tiu thc p dng hay khng;
(d) So snh bo co ti chnh tm tt vi cc thng tin lin quan trong bo co ti chnh c kim ton xc nh xem bo co ti chnh tm tt c nht qun hoc c th
c tnh ton li t cc thng tin lin quan trong bo co ti chnh c kim ton hay khng;
(e) nh gi xem bo co ti chnh tm tt c c lp da trn cc tiu thc p dng hay khng;
(f) Xt t mc ch lp bo co ti chnh tm tt, nh gi xem bo co ti chnh tm tt c cc thng tin cn thit v c trnh by mc tng hp thch hp trnh
dn n hiu lm trong cc trng hp c th hay khng;
(g) nh gi xem bo co ti chnh y c kim ton c c cung cp cho ngi s dng bo co ti chnh tm tt m khng c cn tr no hay khng, tr khi php
lut v cc quy nh lin quan quy nh rng bo co ti chnh y c kim ton khng nht thit phi cung cp cho ngi s dng bo co ti chnh tm tt v quy
nh cc tiu thc cho vic lp bo co ti chnh tm tt (Tham chiu: on A8).
Dng kin
9. Khi kim ton vin kt lun rng kin chp nhn ton phn v bo co ti chnh tm tt l ph hp, tr khi php lut v cc quy nh c yu cu khc, kin kim ton phi s
dng mt trong cc mu cu sau (Tham chiu: on A9):
(a) Bo co ti chnh tm tt phn nh nht qun, trn cc kha cnh trng yu, vi bo co ti chnh c kim ton, ph hp vi [tiu thc p dng]; hoc
(b) Bo co ti chnh tm tt c tm lc mt cch hp l t bo co ti chnh c kim ton ph hp vi [tiu thc p dng].
10. Nu php lut v cc quy nh yu cu din t kin kim ton bo v bo co ti chnh tm tt khc vi on 9, kim ton vin phi:
(a) p dng cc th tc theo quy nh ti on 8 v cc th tc cn thit khc h tr cho kim ton vin a ra kin kim ton theo quy nh; v
(b) nh gi xem ngi s dng bo co ti chnh tm tt c th hiu lm kin ca kim ton vin v bo co ti chnh tm tt hay khng v, nu vy, liu c cn trnh by
thm cc gii thch b sung trong bo co kim ton v bo co ti chnh tm tt hn ch nhng hiu lm c th xy ra hay khng.
11. Trong trng hp ti on 10(b), nu kim ton vin kt lun rng cc gii thch b sung trong bo co kim ton v bo co ti chnh tm tt khng th gip hn ch nhng hiu
lm c th xy ra, kim ton vin khng c chp nhn hp ng kim ton, tr khi theo yu cu ca php lut v cc quy nh. Hp ng kim ton thc hin theo yu cu ca
php lut v cc quy nh nh vy khng c coi l tun th chun mc ny. Khi , bo co ca kim ton vin v bo co ti chnh tm tt khng c ch ra rng cuc kim ton
c thc hin tun th theo chun mc ny.
Lch trnh cng vic v cc s kin pht sinh sau ngy k bo co kim ton v
bo co ti chnh
12. Bo co ca kim ton vin v bo co ti chnh tm tt c th c k sau ngy k bo co kim ton v bo co ti chnh. Trong trng hp , bo co ca kim ton vin v
bo co ti chnh tm tt phi ch ra rng bo co ti chnh tm tt v bo co ti chnh c kim ton khng phn nh nh hng ca cc s kin pht sinh sau ngy k bo
co kim ton v bo co ti chnh m cc s kin c th cn phi iu chnh hoc thuyt minh trn bo co ti chnh c kim ton (Tham chiu: on A10).
13. Kim ton vin c th nhn thy cc s kin c ti ngy k bo co kim ton v bo co ti chnh m kim ton vin cha pht hin ra trc . Trong trng hp ny, kim
ton vin khng c pht hnh bo co v bo co ti chnh tm tt cho n khi thc hin cc lu lin quan n bo co ti chnh c kim ton theo quy nh ti Chun
[3]
.
Bo co kim ton v bo co ti chnh tm tt
Cc yu t ca bo co ca kim ton vin
14. Bo co kim ton v bo co ti chnh tm tt phi bao gm nhng yu t sau
[4]
(Tham chiu: on A15):
(a) Tiu bo co kim ton ch r y l bo co ca kim ton vin c lp (Tham chiu: on A11);
(b) Ngi nhn bo co kim ton (Tham chiu: on A12);
(c) on m u ca bo co phi:
(i) Xc nh bo co ti chnh tm tt m kim ton vin a ra kin, k c tiu ca mi bo co trong bo co ti chnh tm tt (Tham chiu: on A13);
(ii) Xc nh bo co ti chnh y c kim ton;
(iii) Tham chiu ti bo co kim ton v bo co ti chnh y , ngy k bo co kim ton v kin kim ton chp nhn ton phn i vi bo co ti chnh y
c kim ton theo on 17-18 chun mc ny;
(iv) Nu r bo co ti chnh tm tt v bo co ti chnh y c kim ton khng phn nh nh hng ca cc s kin pht sinh cho n ngy k bo co kim
ton v bo co ti chnh y , nu ngy k bo co v bo co ti chnh tm tt din ra sau ngy k bo co kim ton v bo co ti chnh y ;
(v) Nu r bo co ti chnh tm tt khng bao gm tt c cc thuyt minh theo quy nh ca khun kh v lp v trnh by bo co ti chnh c p dng cho bo co
ti chnh y , v khng th c bo co ti chnh tm tt thay th cho bo co ti chnh y c kim ton.
(d) M t trch nhim ca Ban Gim c n v c kim ton
[5]
i vi bo co ti chnh tm tt, trong gii thch rng Ban Gim c
[6]
chu trch nhim lp v trnh
by bo co ti chnh tm tt theo cc tiu thc p dng;
(e) Ch ra rng trch nhim ca kim ton vin l a ra kin kim ton v bo co ti chnh tm tt da trn cc th tc kim ton theo quy nh v hng dn ca Chun
mc kim ton ny;
(f) Mt on trnh by r kin ca kim ton vin (xem on 9-11);
(g) Ch k ca kim ton vin;
(h) Ngy k bo co kim ton (Tham chiu: on A14);
(i) a ch ca kim ton vin.
15. Nu ngi nhn bo co ti chnh tm tt khc vi ngi nhn bo co kim ton v bo co ti chnh y , kim ton vin phi nh gi tnh ph hp ca cc i tng nhn
bo co khc nhau (Tham chiu: on A12).
16. Ngy m kim ton vin k bo co kim ton v bo co ti chnh tm tt khng c sm hn so vi (Tham chiu: on A14):
(a) Ngy m kim ton vin thu thp c y bng chng kim ton thch hp lm c s a ra kin kim ton, k c bng chng v vic bo co ti chnh tm tt
c lp v cc cp c thm quyn xc nhn rng h chu trch nhim v bo co ti chnh tm tt; v
(b) Ngy k bo co kim ton v bo co ti chnh y .
kin kim ton khng phi l kin chp nhn ton phn, on Nhn mnh vn
hoc on Vn khc trong bo co kim ton v bo co ti chnh y
(Tham chiu: on A15)
17. Khi bo co kim ton v bo co ti chnh y c kin kim ton ngoi tr, c on Nhn mnh vn hoc on Vn khc nhng kim ton vin xc nh rng bo
co ti chnh tm tt phn nh nht qun, trn cc kha cnh trng yu, vi bo co ti chnh y , hoc c tm lc hp l t bo co ti chnh y c kim ton, ph
hp vi cc tiu thc p dng, th ngoi cc yu t quy nh ti on 14, bo co ca kim ton vin v bo co ti chnh tm tt phi:
(a) Ch ra rng bo co kim ton v bo co ti chnh y c kin kim ton ngoi tr, c on Nhn mnh vn hoc on Vn khc;
(b) M t:
(i) C s a ra kin kim ton ngoi tr i vi bo co ti chnh y v kin ngoi tr ; hoc on Nhn mnh vn hoc on Vn khc trong
bo co kim ton v bo co ti chnh y ;
(ii) nh hng ca vn trn n bo co ti chnh tm tt, nu c.
18. Khi bo co kim ton v bo co ti chnh y c kin kim ton tri ngc hoc t chi a ra kin, th ngoi cc yu t quy nh ti on 14, bo co ca kim ton vin
v bo co ti chnh tm tt phi:
(a) Ch ra rng bo co kim ton v bo co ti chnh y c kin kim ton tri ngc hoc t chi a ra kin;
(b) M t c s cho kin kim ton tri ngc hoc t chi a ra kin;
(c) Ch ra rng do nh hng ca kin kim ton tri ngc hoc t chi a ra kin, s khng ph hp a ra kin kim ton v bo co ti chnh tm tt.
kin tri ngc v bo co ti chnh tm tt
19. Nu bo co ti chnh tm tt khng nht qun, trn cc kha cnh trng yu, vi bo co ti chnh y hoc khng c tm lc ph hp t bo co ti chnh y c
kim ton, theo cc tiu thc p dng, v Ban Gim c khng ng thc hin cc iu chnh cn thit, kim ton vin phi a ra kin tri ngc v bo co ti chnh tm tt
Hn ch i vi vic cung cp, s dng hoc cnh bo ngi c bo co v c
s k ton
20. Khi vic cung cp hoc s dng bo co kim ton v bo co ti chnh y b hn ch, hoc bo co kim ton c cnh bo ngi c rng bo co ti chnh y c
kim ton c lp theo khun kh v lp v trnh by bo co ti chnh cho mc ch c bit th kim ton vin phi a ra hn ch hoc cnh bo tng t trong bo co v bo
co ti chnh tm tt.
Thng tin so snh
21. Nu bo co ti chnh y c kim ton c cc thng tin so snh nhng bo co ti chnh tm tt li khng c th kim ton vin phi xc nh xem vic thiu thng tin so
snh c hp l xt trong hon cnh c th ca cuc kim ton hay khng. Trong bo co ca kim ton vin v bo co ti chnh tm tt, kim ton vin phi xc nh nh hng
ca vic khng trnh by thng tin so snh mt cch bt hp l (Tham chiu: on A16).
22. Nu bo co ti chnh tm tt c thng tin so snh m thng tin so snh do kim ton vin khc kim ton th bo co kim ton v bo co ti chnh tm tt cng phi trnh by
cc vn m Chun mc kim ton quc t s 710 yu cu kim ton vin bao gm trong bo co kim ton v bo co ti chnh y
[7]
Cc thng tin b sung cha c kim ton c trnh by cng vi bo co
ti chnh tm tt
23. Kim ton vin phi nh gi xem cc thng tin b sung cha c kim ton c trnh by cng vi bo co ti chnh tm tt c c phn bit r rng vi bo co ti chnh
tm tt hay khng. Nu kim ton vin kt lun rng vic trnh by cc thng tin b sung cha c kim ton khng c phn bit r rng vi bo co ti chnh tm tt th kim
ton vin phi yu cu Ban Gim c n v c kim ton thay i cch trnh by cc thng tin ny. Nu Ban Gim c khng ng thay i, kim ton vin phi trnh by
trong bo co v bo co ti chnh tm tt l cc thng tin b sung ny cha c kim ton (Tham chiu: on A18).
Cc thng tin khc trong ti liu c bo co ti chnh tm tt
24. Kim ton vin phi c cc thng tin khc trong ti liu c bo co ti chnh tm tt v bo co ca kim ton vin v bo co ti chnh tm tt pht hin nhng im khng
nht qun trng yu, nu c, so vi bo co ti chnh tm tt. Khi c cc thng tin khc, nu pht hin im khng nht qun trng yu th kim ton vin phi xc nh xem cn
sa i bo co ti chnh tm tt hay cn sa i cc thng tin khc. Nu nhn thy cc sai st trng yu khi c cc thng tin khc th kim ton vin phi tho lun vn ny
vi Ban Gim c n v c kim ton (Tham chiu: on A19).
Thi hp tc vi kim ton vin
25. Nu kim ton vin nhn thy n v c kim ton d nh cng b rng bo co ti chnh tm tt c trnh by trong ti liu c bo co ti chnh tm tt l bo co c
kim ton nhng n v d nh s khng cng b bo co ca kim ton vin km theo th kim ton vin phi ngh Ban Gim c n v b sung bo co vo ti liu. Nu
Ban Gim c khng thc hin nh vy th kim ton vin phi xc nh v thc hin nhng hnh ng ph hp ngn cn thi bt hp tc ca Ban Gim c vi kim ton
vin (Tham chiu: on A20).
26. Kim ton vin c th c thu kim ton bo co ti chnh y ca n v nhng li khng c thu kim ton bo co ti chnh tm tt. Trong trng hp ny, nu kim
ton vin nhn thy n v d nh cng b trong ti liu cc thng tin v kim ton vin v thng tin l bo co ti chnh tm tt c tm lc t bo co ti chnh y do
kim ton vin kim ton th kim ton vin phi m bo rng:
(a) Cc thng tin v kim ton vin cp rng kim ton vin kim ton bo co ti chnh y ;
(b) Vic cng b thng tin khng gy hiu nhm l kim ton vin kim ton bo co ti chnh tm tt.
Nu khng m bo cc yu cu ti im (a) v (b) th kim ton vin phi ngh Ban Gim c n v c kim ton thay i thng tin cng b m bo cc yu cu ,
hoc khng cp n kim ton vin trong ti liu ny. Hoc n v c th thu chnh kim ton vin thc hin kim ton bo co ti chnh tm tt v nh km bo co
kim ton lin quan trong ti liu ny. Nu Ban Gim c khng thay i thng tin cng b, khng xa b cc thng tin v kim ton vin hoc khng cng b bo co kim
ton v bo co ti chnh tm tt trong ti liu c bo co ti chnh tm tt th kim ton vin phi xc nh v thc hin nhng hnh ng thch hp ngn cn Ban Gim c
cng b thng tin khng ph hp v kim ton vin (Tham chiu: on A20).
***
Hng dn p dng
Chp nhn hp ng kim ton (Tham chiu: on 5-6)
A1. Vic kim ton bo co ti chnh y m bo co ti chnh tm tt c tm lc t b bo co s gip kim ton vin c nhng hiu bit cn thit
thc hin y trch nhim ca mnh i vi bo co ti chnh tm tt theo quy nh v hng dn ca chun mc ny. Nu kim ton vin khng kim ton
bo co ti chnh y m bo co ti chnh tm tt c tm lc t b bo co th vic p dng chun mc ny khng cung cp y bng chng thch
hp kim ton vin lm cn c a ra kin kim ton v bo co ti chnh tm tt.
A2. Vic Ban Gim c chp nhn bng vn bn i vi cc iu khon ca hp ng dch v bo co v bo co ti chnh tm tt c th l bng chng ca vic
Ban Gim c ng vi cc vn c m t ti on 6.
Tiu thc p dng (Tham chiu: on 6(a))
A3. Vic lp bo co ti chnh tm tt yu cu Ban Gim c phi xc nh thng tin no cn phi c phn nh trong bo co ti chnh tm tt m bo tnh
nht qun, trn cc kha cnh trng yu, so vi bo co ti chnh y hoc th hin s tm lc ph hp t bo co ti chnh y c kim ton. Bn
cht ca bo co ti chnh tm tt l cha ng cc thng tin tng hp v cc thuyt minh hn ch, do , s c ri ro l bo co ti chnh tm tt c th khng
cha ng cc thng tin cn thit trnh hiu lm trong hon cnh c th. Ri ro ny tng ln khi khng c cc tiu thc c xy dng lp bo co ti
chnh tm tt.
A4. Cc yu t c th nh hng n vic kim ton vin xc nh tnh c th chp nhn c ca cc tiu thc p dng, bao gm:
c im ca n v;
Thng tin cn thit i vi ngi s dng d kin ca bo co ti chnh tm tt;
Liu tiu thc p dng trong bo co ti chnh tm tt c dn n hiu lm trong hon cnh c th hay khng.
A5. Cc t chc c thm quyn hoc c tha nhn trong vic xy dng chun mc, php lut v cc quy nh c th t ra cc tiu thc lp bo co ti chnh
tm tt. Tng t vi bo co ti chnh, nh c gii thch ti Chun mc kim ton quc t s 210
[8]
, kim ton vin c th gi nh l cc tiu thc c th
chp nhn c.
A6. Khi khng c cc tiu thc lp bo co ti chnh tm tt, Ban Gim c n v c th t t ra cc tiu thc da trn thng l ca mt ngnh ngh c th.
Tiu thc c th chp nhn c trong hon cnh c th s dn n bo co ti chnh tm tt c:
(a) Cng b y bn cht ca vic tm tt v xc nh bo co ti chnh y c kim ton;
(b) M t r rng l bo co ti chnh y c kim ton c th nhn c t ai hoc t u, hoc nu php lut v cc quy nh c quy nh r l
khng cn phi cung cp bo co ti chnh y c kim ton cho ngi s dng bo co ti chnh tm tt v quy nh cc tiu thc cho vic lp
bo co ti chnh tm tt th phi m t r v php lut v cc quy nh ;
(c) Cng b y cc tiu thc p dng;
(d) Chp nhn hoc r sot li cc thng tin lin quan trong bo co ti chnh y c kim ton; v
(e) Cha ng cc thng tin cn thit v tng hp cp ph hp trnh hiu lm trong cc trng hp c th, xt t mc ch ca bo co ti chnh tm
tt.
A7. Vic cng b y bn cht ca vic tm tt v xc nh bo co ti chnh y c kim ton, nh hng dn ti on A6(a), c th c trnh by
tiu nh: Bo co ti chnh tm tt c lp t bo co ti chnh y cho nm ti chnh kt thc ngy 31 thng 12 nm 20X1 c kim ton.
nh gi s sn c ca bo co ti chnh y c kim ton (Tham
chiu: on 8(g))
A8. Cc yu t c th nh hng n nh gi ca kim ton vin v vic liu bo co ti chnh y c kim ton c c cung cp cho ngi s dng bo
co ti chnh tm tt m khng c cn tr no hay khng, bao gm:
Bo co ti chnh tm tt c m t r l bo co ti chnh y c kim ton c th nhn c t ai hoc t u hay khng;
Bo co ti chnh y c kim ton c c cng khai trn cc phng tin thng tin i chng hay khng;
Bn Gim c n v xy dng quy trnh ngi s dng bo co ti chnh tm tt c th d dng tip cn vi bo co ti chnh y y c
kim ton hay khng.
A9. Da trn vic nh gi cc bng chng thu thp c t vic thc hin cc th tc kim ton quy nh ti on 8 Chun mc ny, nu kim ton vin kt lun
rng kin chp nhn ton phn i vi bo co ti chnh tm tt l ph hp th kim ton vin c th a ra kin theo mt trong cc mu cu quy nh ti
on 9. Quyt nh ca kim ton vin v chn mu cu no c th b nh hng bi thng l chung c tha nhn ti mi quc gia c th.
Lch trnh cng vic v cc s kin pht sinh sau ngy k bo co kim ton v
bo co ti chnh (Tham chiu: on 12)
A10. Cc th tc quy nh ti on 8 thng c thc hin trong hoc ngay sau cuc kim ton bo co ti chnh y . Khi a ra kin v bo co ti chnh tm
tt sau khi hon thnh cuc kim ton bo co ti chnh y , kim ton vin khng cn phi thu thp thm bng chng kim ton v bo co ti chnh y
c kim ton, hoc khng cn a ra kin v nh hng ca cc s kin pht sinh sau ngy k bo co kim ton v bo co ti chnh y v bo co
ti chnh tm tt ch c tm lc t bo co ti chnh y c kim ton v khng cp nht b bo co ti chnh .
Bo co ca kim ton vin v bo co ti chnh tm tt
Cc yu t ca bo co kim ton
Tiu (Tham chiu: on 14(a))
A11. Tiu bo co kim ton phi ch r l bo co ca kim ton vin c lp, v d Bo co ca kim ton vin c lp, xc nhn v khng nh rng kim
ton vin p ng cc yu cu o c ngh nghip c lin quan v tnh c lp v do , phn bit r gia bo co kim ton c lp vi cc bo co do cc i
Mc ch ca bo co ti chnh tm tt;
tng khc pht hnh.
Ngi nhn bo co kim ton (Tham chiu: on 14(b), 15)
A12. Cc yu t c th nh hng n nh gi ca kim ton vin v tnh ph hp ca ngi nhn bo co kim ton v bo co ti chnh tm tt bao gm: cc iu
khon ca hp ng kim ton, c im ca n v v mc ch ca bo co ti chnh tm tt.
on m u ca bo co (Tham chiu: on 14(c)(i))
A13. Nu kim ton vin bit c rng bo co ti chnh tm tt s c a vo mt ti liu trong cha cc thng tin khc, kim ton vin c th xem xt xc
nh r s trang m bo co ti chnh tm tt c trnh by, nu hnh thc trnh by cho php. iu ny s gip ngi s dng bo co xc nh r bo co ti
chnh tm tt m bo co ca kim ton vin tham chiu n.
Ngy k bo co kim ton (Tham chiu: on 14(h), 16)
A14. Vic xc nh cc cp c thm quyn kt lun rng bo co ti chnh tm tt c lp v h chu trch nhim v bo co ti chnh tm tt ph thuc vo cc
iu khon ca hp ng kim ton, c im ca n v v mc ch ca bo co ti chnh tm tt.
V d minh ha (Tham chiu: on 14.17-18, 19)
A15. Ph lc ca Chun mc ny cung cp cc v d minh ha v bo co ca kim ton vin v bo co ti chnh tm tt, bao gm:
(a) Bo co ca kim ton vin c kin chp nhn ton phn;
(b) Bo co ca kim ton vin khi bo co ti chnh tm tt c tm lc t bo co ti chnh y c kim ton m kim ton vin a ra kin
kim ton khng phi l kin chp nhn ton phn i vi b bo co ti chnh ;
(c) Bo co ca kim ton vin c kin khng phi l kin chp nhn ton phn.
Thng tin so snh (Tham chiu: on 21-22)
A16. Nu bo co ti chnh y c kim ton c cc thng tin so snh th lun c gi nh l bo co ti chnh tm tt cng c cc thng tin so snh. Thng
tin so snh trong bo co ti chnh y c kim ton c th l d liu tng ng hoc bo co ti chnh so snh. Chun mc kim ton quc t s 710
m t nh hng ca s khc nhau gia cc phng php ny n bo co kim ton v bo co ti chnh, bao gm vic tham chiu n kim ton vin khc
kim ton bo co ti chnh k trc.
A17. Cc trng hp c th nh hng n quyt nh ca kim ton vin v s hp l ca vic khng trnh by thng tin so snhbao gm tnh cht v mc ch ca
bo co ti chnh tm tt, cc tiu thc p dng v cc thng tin m ngi s dng bo co ti chnh tm tt cn.
Cc thng tin b sung cha c kim ton c trnh by cng vi bo co
ti chnh tm tt (Tham chiu: on 23)
[9]
quy nh v hng dn trng hp cc thng tin b sung cha c kim ton c trnh by cng vi bo co ti
chnh y c kim ton. Cc quy nh v hng dn ny cng c th c vn dng ty theo hon cnh c th p ng quy nh ti on 23 Chun
mc ny.
Cc thng tin khc trong ti liu c bo co ti chnh tm tt (Tham chiu:
on 24)
[10]
quy nh v hng dn lin quan n vic c cc thng tin khc trong ti liu c bo co ti chnh y c
kim ton v bo co kim ton, v cch x l i vi cc im khng nht qun trng yu v thng tin sai lch trng yu. Cc quy nh v hng dn ny cng
c th c vn dng ty theo hon cnh c th p ng quy nh ti on 24 Chun mc ny.
Thi hp tc vi kim ton vin (Tham chiu: on 25-26)
A20. Khi Ban Gim c n v c kim ton khng thc hin theo ngh ca kim ton vin, cc hnh ng ph hp m kim ton vin c th thc hin bao
gm: thng bo cho ngi s dng bo co kim ton v cc bn th ba khc s dng bo co v nhng tham chiu khng ph hp n kim ton vin. Hnh
ng ca kim ton vin ph thuc vo quyn v ngha v php l ca kim ton vin. V vy, kim ton vin c th cn nhc tham kho kin ca chuyn gia
t vn php lut.
Ph lc
(Tham chiu: on A15)
V D MINH HA V BO CO KIM TON V BO CO TI CHNH TM TT
V d 1: Bo co ca kim ton vin v bo co ti chnh tm tt c lp theo cc tiu thc c sn c. kin kim ton v bo co ti chnh y l kin
chp nhn ton phn. Bo co ca kim ton vin v bo co ti chnh tm tt c lp sau ngy lp bo co kim ton v bo co ti chnh y m bo co ti
chnh tm tt c tm lc t b bo co ti chnh .
V d 2: Bo co ca kim ton vin v bo co ti chnh tm tt c lp theo cc tiu thc c Ban Gim c xy dng v c thuyt minh y trong bo
co ti chnh tm tt. Kim ton vin xc nh rng cc tiu thc p dng l chp nhn c trong hon cnh ny. kin kim ton v bo co ti chnh y
l kin chp nhn ton phn.
l kin ngoi tr.
l kin tri ngc.
V d 5: Bo co ca kim ton vin v bo co ti chnh tm tt c lp theo cc tiu thc c sn. kin kim ton v bo co ti chnh y l kin chp
nhn ton phn. Kim ton vin kt lun rng khng th a ra kin chp nhn ton phn v bo co ti chnh tm tt.
V d 1
kin kim ton v b bo co ti chnh y l kin chp nhn ton phn;
C cc tiu thc c xy dng i vi vic lp bo co ti chnh tm tt;
Bo co kim ton v bo co ti chnh tm tt c lp sau ngy lp bo co kim ton v b bo co ti chnh y m bo co ti chnh tm tt
c tm lc t b bo co ti chnh .
BO CO CA KIM TON VIN C LP V BO CO TI CHNH TM TT
Bo co ti chnh tm tt km theo, bao gm Bng cn i k ton tm tt ti ngy 31/12/20X1, Bo co kt qu hot ng kinh doanh tm tt, Bo co thay i vn
ch s hu tm tt, Bo co lu chuyn tin t tm tt cho nm ti chnh kt thc cng ngy, v bn thuyt minh bo co ti chnh, c tm lc t b bo co ti
chnh c kim ton cho nm ti chnh kt thc ngy 31/12/20X1 ca Cng ty ABC. Chng ti a ra kin kim ton chp nhn ton phn i vi b bo co
ti chnh ny ti Bo co kim ton k ngy 15 thng 2 nm 20X2. B bo co ti chnh ny, v bo co ti chnh tm tt, khng phn nh nh hng ca cc s kin
pht sinh sau ngy k bo co kim ton ni trn.
Bo co ti chnh tm tt khng bao gm tt c cc thuyt minh cn phi cng b theo [khun kh v lp v trnh by bo co ti chnh c p dng cho vic lp b
bo co ti chnh y c kim ton ca Cng ty ABC]. Do , vic c bo co ti chnh tm tt khng th thay th cho vic c b bo co ti chnh y
c kim ton ca Cng ty ABC.
[11]
i vi bo co ti chnh tm tt
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by bo co ti chnh tm tt theo [tiu thc c xy dng].
Trch nhim ca chng ti l a ra kin v Bo co ti chnh tm tt da trn cc th tc ca chng ti, c thc hin theo Chun mc kim ton quc t s 810,
Dch v bo co v bo co ti chnh tm tt.
kin ca kim ton vin
Theo kin chng ti, bo co ti chnh tm tt c tm lc t b bo co ti chnh c kim ton cho nm ti chnh kt thc ngy 31/12/20X1 ca Cng ty
ABC m bo nht qun, trn cc kha cnh trng yu, vi b bo co ti chnh y (hoc c tm lc ph hp t b bo co ti chnh y ), theo [tiu thc
c xy dng].
V d 2
Ban Gim c t xy dng cc tiu thc i vi vic lp bo co ti chnh tm tt v cng b y v cc tiu thc ny trong thuyt minh X. Kim
ton vin nh gi cc tiu thc ny l c th chp nhn c trong hon cnh ny.
ti chnh ny ti Bo co kim ton k ngy 15 thng 2 nm 20X2.
[12]
bo co ti chnh y ca Cng ty ABC]. Do , vic c bo co ti chnh tm tt khng th thay th cho vic c b bo co ti chnh y ca Cng ty ABC.
[13]
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by bo co ti chnh tm tt theo tiu thc c m t ti thuyt minh X.
kin ca kim ton vin
Theo kin chng ti, bo co ti chnh tm tt c tm lc t bo co ti chnh y c kim ton cho nm ti chnh kt thc ngy 31/12/20X1 ca Cng ty
ABC m bo nht qun, trn cc kha cnh trng yu, vi bo co ti chnh y (hoc, c tm lc ph hp t bo co ti chnh y ), theo tiu thc c m
t ti thuyt minh X.
V d 3
kin kim ton v bo co ti chnh y l kin ngoi tr;
chnh c kim ton cho nm ti chnh kt thc ngy 31/12/20X1 ca Cng ty ABC.
[14]
Chng ti a ra kin kim ton ngoi tr i vi b bo co ti chnh
ny ti Bo co kim ton k ngy 15 thng 2 nm 20X2 (xem di y).
[15]
kin ca kim ton vin
Theo kin chng ti, bo co ti chnh tm tt c tm lc t b bo co ti chnh c kim ton cho nm ti chnh kt thc ngy 31/12/20X1 ca Cng ty
ABC m bo nht qun, trn cc kha cnh trng yu, vi b bo co ti chnh y (hoc c tm lc ph hp t b bo co ti chnh y ), theo tiu thc
c m t ti thuyt minh X. Tuy nhin, bo co ti chnh tm tt b sai st mc tng ng vi b bo co ti chnh c kim ton cho nm ti chnh kt thc
ngy 31/12/20X1 ca Cng ty ABC.
Chng ti m t v sai st ca b bo co ti chnh y c kim ton trong kin kim ton ngoi tr ti Bo co kim ton k ngy 15 thng 2 nm 20X2.
kin kim ton ngoi tr ca chng ti l do khon mc hng tn kho c phn nh trn Bng cn i k ton l xxx. Ban Gim c Cng ty phn nh gi tr
hng tn kho ny theo gi gc, thay v phi phn nh theo gi tr thun c th thc hin c. iu ny th hin vic khng tun th Chun mc bo co ti chnh quc
t. Cc ti liu ti Cng ty cho thy, nu phn nh theo gi tr thun c th thc hin c th khon mc hng tn kho trn Bng cn i k ton phi gim i l xxx.
Tng ng, ch tiu Gi vn hng bn s tng xxx, ch tiu Chi ph thu thu nhp doanh nghip v Li nhun sau thu v vn c ng s gim i ln lt l
xxx, xxx v xxx. kin kim ton ngoi tr ca chng ti ch ra rng, ngoi tr nh hng ca vn nu trn, bo co ti chnh trnh by hp l, trn cc kha
cnh trng yu, (hoc phn nh trung thc v hp l) 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 Chun mc bo co ti chnh quc t.
V d 4
kin kim ton v b bo co ti chnh y l kin tri ngc;
chnh c kim ton cho nm ti chnh kt thc ngy 31/12/20X1 ca Cng ty ABC.
[16]
[17]
Ph nhn kin kim ton
Ti Bo co kim ton k ngy 15 thng 2 nm 20X2, chng ti a ra kin kim ton tri ngc v b bo co ti chnh cho nm ti chnh kt thc ngy
31/12/20X1 ca Cng ty ABC. C s ca kin kim ton tri ngc l [m t c s kin tri ngc]. kin kim ton tri ngc ch ra rng [m t kin tri
ngc].
Do nh hng nghim trng ca vn nu trn, chng ti khng th a ra kin v bo co ti chnh tm tt cho nm ti chnh kt thc ngy 31/12/20X1 ca Cng
ty ABC.
V d 5
C cc tiu thc c xy dng i vi vic lp bo co ti chnh tm tt;
Kim ton vin kt lun rng khng th a ra kin chp nhn ton phn v bo co ti chnh tm tt.
ti chnh ny ti Bo co kim ton k ngy 15 thng 2 nm 20X2.
[18]
[19]
Ban Gim c Cng ty chu trch nhim v vic lp v trnh by bo co ti chnh tm tt theo [tiu thc c xy dng].
Kim ton bo co ti chnh tm tt.
C s ca kin tri ngc
[M t vn dn n bo co ti chnh tm tt khng m bo nht qun, trn cc kha cnh trng yu, vi b bo co ti chnh y (hoc, khng c tm lc
ph hp t b bo co ti chnh y ) c kim ton, theo [tiu thc c xy dng].
kin tri ngc
Theo kin chng ti, do nh hng nghim trng ca vn m t ti on C s ca kin kim ton tri ngc, bo co ti chnh tm tt nu trn khng m bo
nht qun, trn cc kha cnh trng yu, vi b bo co ti chnh y (hoc, khng c tm lc ph hp t b bo co ti chnh y ) c kim ton cho
nm ti chnh kt thc ngy 31/12/20X1 ca Cng ty ABC, theo [tiu thc c xy dng].
[1]
ISA 200, Mc tiu tng th ca kim ton vin c lp v thc hin cuc kim ton theo chun mc kim ton quc t, on 13(f) nh ngha thut ng bo co ti chnh.
[2]
ISA 200, on 13(f).
[3]
ISA 560, S kin pht sinh sau khi kt thc k k ton.
[4]
on 17-18 quy nh thm nhng yu t b sung trong bo co kim ton v bo co ti chnh tm tt, c p dng trong trng hp bo co kim ton v bo co ti chnh c kin kim ton
khng phi l kin chp nhn ton phn.
[5]
Hoc thut ng khc ph hp vi quy nh ca php lut ti quc gia c th.
[6]
[7]
ISA 710, Thng tin so snh D liu tng ng v bo co ti chnh so nh. [8]
ISA 210, Hp ng kim ton, on A3 v A8-A9.
[9]
ISA 700, Hnh thnh kin kim ton v bo co kim ton v bo co ti chnh, on 46-47.
[10]
ISA 720, Cc thng tin khc trong ti liu c bo co ti chnh c kim ton.
[11]
Hoc thut ng khc ph hp vi quy nh ca php lut ti quc gia c th. [12]
Khi bo co kim ton v bo co ti chnh tm tt c k sau ngy k bo co kim ton v bo co ti chnh c kim ton, cu sau c thm vo on ny: B bo co ti chnh ny, v
bo co ti chnh tm tt, khng phn nh nh hng ca cc s kin pht sinh sau ngy k bo co kim ton ni trn.
[13]
[14]
[15]
[16]
[17]
[18]
[19]
Hoc thut ng khc ph h i quy nh ca php lut t i quc gia c th

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