H THNG CHUN MC KIM TON VIT NAM

Chun mc kim ton s 505: Thng tin xc nhn t bn ngoi

(Ban hnh km theo Thng t s 214/2012/TT-BTC
ngy 06 thng 12 nm 2012 ca B Ti chnh)

I/ QUY NH CHUNG
Phm vi p dng
01. 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 s dng
cc th tc xc nhn t bn ngoi thu thp bng chng kim ton theo yu cu
ca Chun mc kim ton Vit Nam s 330 v Chun mc kim ton Vit Nam s
500. 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 Vit Nam s 501.
Th tc xc nhn t bn ngoi thu thp bng chng kim ton
02. Theo on A5 Chun mc kim ton Vit Nam 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 kim ton vin thu thp c bng chng
. on A31 Chun mc kim ton Vit Nam s 500 cng hng dn mt s
nguyn tc nh gi v tin cy ca bng chng kim ton nh sau:
(1)

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 c kim ton;

(2)

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;

(3)

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 thu thp c 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.
03. Cc chun mc kim ton Vit Nam khc cng tha nhn rng thng tin xc nhn t
bn ngoi l mt ngun bng chng kim ton quan trng, v d:
(1) on 05 - 06 Chun mc kim ton Vit Nam 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 . Ngoi ra, on 18 19 Chun mc kim ton Vit Nam 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
1

v thc hin cc th nghim c bn i vi tng nhm giao dch, s d ti

khon v thng tin 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;
(2) on 07(b) Chun mc kim ton Vit Nam 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. lm c iu ny, kim ton vin c th phi
tng s lng bng chng hoc thu thp bng chng thch 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 on A53 Chun mc kim ton Vit
Nam 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 ri
ro ng k c sai st trng yu do gian ln hoc nhm ln;
(3) Theo on A37 Chun mc kim ton Vit Nam 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;
(4) Theo on A8 - A9 Chun mc kim ton Vit Nam s 500, cc ti liu, 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.
04. Kim ton vin v doanh nghip kim ton phi tun th cc quy nh v hng
dn ca Chun mc ny trong qu trnh thu thp thng tin xc nhn t bn ngoi.
n v c kim ton (khch hng) v cc bn s dng kt qu kim ton phi
c nhng hiu bit cn thit v cc quy nh v hng dn ca Chun mc ny
phi hp cng vic vi kim ton vin v doanh nghip kim ton gii quyt cc
mi quan h trong qu trnh thu thp thng tin xc nhn t bn ngoi.
Mc tiu
05. Mc tiu ca kim ton vin v doanh nghip kim ton khi s dng cc th tc xc
nhn t bn ngoi l thit k v thc hin cc th tc nhm thu thp y bng
chng kim ton thch hp.
Gii thch thut ng
06. Trong cc chun mc kim ton Vit Nam, cc thut ng di y c hiu nh
sau:
(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 trn giy t, phng tin in t hoc phng tin khc;
(b) Th xc nhn dng khng nh (positive confirmation request): 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 dng ph nh (negative confirmation request): 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 dng khng nh, 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.

II/ NI DUNG CHUN MC

Yu cu
Th tc xc nhn t bn ngoi
07. 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 (xem hng dn
ti on A1 Chun mc ny);
(b) La chn bn xc nhn thch hp (xem hng dn ti on A2 Chun mc
ny);
(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 (xem
hng dn ti on A3 - A6 Chun mc ny);
(d) Gi th xc nhn, k c gi th xc nhn tip theo, nu cn, cho bn xc nhn
(xem hng dn ti on A7 Chun mc ny).
Ban Gim c n v c kim ton khng ng kim ton vin gi th
xc nhn
08. 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 (xem hng dn ti on
A8 Chun mc ny);
(b) Xem xt nh hng ca vic Ban Gim c khng ng n nh gi ca
kim ton vin v ri ro c sai st trng yu lin quan, k c ri ro do gian ln,
v n ni dung, lch trnh v phm vi ca cc th tc kim ton khc (xem
hng dn ti on A9 Chun mc ny);
(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 (xem hng dn ti on A10 Chun mc
ny).
09. Nu kim ton vin kt lun rng l do ca vic Ban Gim c n v c kim
ton 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
n v c kim ton theo quy nh ti on 16 Chun mc kim ton Vit Nam
s 260. Kim ton vin cng phi xc nh cc nh hng ca vn ny i vi
cuc kim ton v kin kim ton theo Chun mc kim ton Vit Nam s 705.
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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 (xem hng dn ti on A11 A16 Chun mc ny).

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 do gian ln v nh hng n ni dung, lch trnh
v phm vi cc th tc kim ton khc (xem hng dn ti on A17 Chun mc
ny).

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 (xem hng dn ti on A18 - A19 Chun mc ny).

Trng hp s phn hi th xc nhn dng khng nh l khng th thiu thu thp

y bng chng kim ton thch hp
13.

Nu kim ton vin xc nh rng s phn hi th xc nhn dng khng nh l

cn thit 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 Vit Nam s 705 (xem hng dn ti on A20 Chun mc
ny).

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 (xem hng dn ti on A21 - A22 Chun mc
ny).

Xc nhn dng ph nh
15.

Xc nhn dng ph nh cung cp bng chng kim ton t thuyt phc hn xc

nhn dng khng nh. Do , kim ton vin khng c s dng th xc nhn
dng ph nh 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 (xem hng dn ti on A23 Chun mc ny):
(a) 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 dng ph nh bao gm
mt s lng ln cc ti khon c s d nh, giao dch nh, hoc iu kin
ng nht;
(c) T l ngoi l d kin rt thp;

(d) Kim ton vin khng bit v cc trng hp hoc iu kin khin ngi nhn
th xc nhn dng ph nh 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 y bng chng kim ton thch hp v ng tin cy cha, hay cn
phi thu thp thm cc bng chng kim ton khc (xem hng dn ti on A24 A25 Chun mc ny).

III/ HNG DN P DNG

Khi thc hin Chun mc ny cn tham kho Chun mc kim ton Vit Nam s 200.
Th tc xc nhn t bn ngoi
Xc nh thng tin cn c xc nhn hoc yu cu xc nhn (hng dn on 07(a)
Chun mc ny)
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 tha thun
ph.
La chn bn xc nhn thch hp (hng dn on 07(b) Chun mc ny)
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 (hng dn on 07(c) Chun mc ny)
A3. Vic thit k th xc nhn c 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:
(1) C s dn liu c lin quan;
(2) Cc ri ro c sai st trng yu c th c xc nh, k c ri ro do gian ln;
(3) Hnh thc v cch trnh by th xc nhn;
(4) Kinh nghim t cuc kim ton trc hoc cc hp ng tng t;
(5) Phng thc trao i thng tin (v d, trn giy t, th in t hoc phng tin
khc);
(6) 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;
(7) 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).
5

A5. Th xc nhn dng khng nh 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 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 dng khng nh 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 (hng dn on 07(d) Chun mc ny)
A7. Kim ton vin c th gi th xc nhn cc ln tip theo (ln 2, 3) 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 th xc nhn ln 2 hoc ln 3...
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 (hng dn on 08(a) Chun mc
ny)
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 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 (hng dn
on 08(b) Chun mc ny)
A9. Kim ton vin c th kt lun t nh gi trong on 08(b) Chun mc ny rng
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 on 31 Chun mc kim ton
Vit Nam s 315. 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 on 24 Chun mc kim ton Vit
Nam s 240.
Th tc kim ton thay th (hng dn on 08(c) Chun mc ny)
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 08(b) Chun mc ny.
6

Kt qu ca cc th tc xc nhn t bn ngoi
tin cy ca cc thng tin phn hi th xc nhn (hng dn on 10 Chun
mc ny)
A11. Theo on A31 Chun mc kim ton Vit Nam s 500, thm ch khi bng chng
kim ton thu thp c 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 . 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:
(1) Th phc p c kim ton vin gin tip nhn; hoc
(2) 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, khi:
(a) Th phc p c th khng c gi t ngun ng tin cy;
(b) Ngi phc p c th khng c quyn phc p;
(c) ng truyn thng tin c th khng an ton.
A14. on 11 Chun mc kim ton Vit Nam 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 ti liu, thng tin c s dng lm bng chng kim ton.
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 nhm a ch bn nhn l n v c
kim ton thay v kim ton vin), kim ton vin c th yu cu bn xc nhn tip
tc 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, khi thu thp phn hi bng li cho th xc nhn, ty tng
trng hp c th, 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 trc tip ny,
theo quy nh ti on 12 Chun mc ny, kim ton vin phi thu thp cc bng
chng kim ton khc b sung cho thng tin phn hi bng li.
7

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 (hng dn on 11 Chun mc ny)
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
quy nh ti on 31 Chun mc kim ton Vit Nam s 315. 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 on 24 Chun mc kim ton Vit
Nam s 240.
Khng phn hi (hng dn on 12 Chun mc ny)
A18. V d v cc th tc kim ton thay th m kim ton vin c th thc hin bao
gm:
(1) i vi s d cc khon phi thu: Kim tra cc phiu thu sau ngy kt thc k
k ton, vn n v doanh thu bn hng ti thi im gn kt thc k k ton;
(2) i vi s d cc khon phi tr: Kim tra cc phiu chi sau ngy kt thc k
k ton 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 quy nh ti on 31 Chun mc kim ton Vit Nam s 315. 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 quy nh ti on 24 Chun mc kim ton Vit Nam s 240.
Trng hp s phn hi th xc nhn dng khng nh l khng th thiu thu
thp y bng chng kim ton thch hp (hng dn on 13 Chun mc
ny)
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 dng khng nh v ri ro thu thp c y bng chng
kim ton thch hp. V d v trng hp c th bao gm:
(1) Thng tin chng thc cho cc xc nhn ca Ban Gim c n v c kim
ton ch c ngoi n v;
(2) Cc yu t dn n ri ro c gian ln c th, v d ri ro do Ban Gim c n
v c kim ton 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 (hng dn on 14 Chun mc ny)
A21. Cc ngoi l trong th phc p c th ch ra sai st hoc sai st tim tng trong bo
8

co ti chnh. Khi pht hin c sai st, theo yu cu ca on 35 Chun mc kim

ton Vit Nam s 240, kim ton vin phi nh gi liu sai st c phi l biu
hin ca gian ln hay khng. 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 im 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 dng ph nh (hng dn on 15 Chun mc ny)
A23. Vic khng nhn c phn hi cho th xc nhn dng ph nh 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 dng ph nh cung cp bng chng kim ton c sc
thuyt phc thp hn nhiu so vi vic nhn c phn hi cho th xc nhn dng
khng nh. 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 dng ph nh 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 cho vic s d b ghi tng.
nh gi bng chng thu thp c (hng dn on 16 Chun mc ny)
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 s 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 quy nh ti on 26 - 27 Chun mc kim ton Vit Nam 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./.
*****