B Ti chnh

CNG HO X HI CH NGHA VIT NAM

c lp - T do - Hnh phc

H THNG CHUN MC KIM TON VIT NAM

(Ban hnh km theo Thng t s ...../20.../TT-BTC ngy ... thng ... nm 20...
ca ...........)
Chun mc kim ton s 530: Ly mu kim ton
(Ban hnh km theo Thng t s 214/2012/TT-BTC
ngy 06 thng 12 nm 2012 ca B Ti Cchnh)
(Ban hnh km theo Thng t s ...../20.../TT-BTC ngy ... thng ... nm 20... ca ...........)

CHUN MC KIM TON VIT NAM S 530

LY MU KIM TON
I/ QUY NH CHUNG
Phm vi p dng
01. 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 v doanh nghinanghip
kimin ton ny (sau y ghinaghinayi lKTVkim ton viniVayy vikiinay
vin) ton ny p da to 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.
02. Chun mc kim ton ny b sung cho Chun mc kim ton Vit Nam 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 Vit Nam s 500 a ra kim
ton vin c th p dng trong vic la chn cc phn t th nghim.
03.

Kim ton vin v doanh nghip kim ton phi tun th cc quy nh v hng dn
ca Chun mc ny trong qu trnh kim ton bo co ti chnh v cung cp cc
dch v lin quan.
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 kim ton.

Mc tiu

04. 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
05. Trong cc chun mc kim ton Vit Nam, cc thut ng di y c hiu nh
sau:
(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 cc cng vic 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 (xem hng dn ti on A1
Chun mc ny).
(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 (xem hng dn
ti on A2 Chun mc ny).
(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 (xem hng dn ti on A3 Chun
mc ny).
(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.

II/ NI DUNG CHUN MC

Yu cu
Thit k mu, c mu v la chn phn t kim tra
06. 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 (xem hng dn ti on A4 A9 Chun mc ny).
07. Kim ton vin phi xc nh c mu ln gim ri ro ly mu xung mt mc
thp c th chp nhn c (xem hng dn ti on A10 - A11 Chun mc ny).
08. 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 (xem hng dn ti
on A12 - A13 Chun mc ny).
Thc hin cc th tc kim ton
09. 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 (xem
hng dn ti on A14 Chun mc ny).
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 (xem hng dn ti on A15 - A16 Chun
mc ny).
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 hnh khc ca cuc kim ton
(xem hng dn ti on A17 Chun mc ny).
3

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.
D tnh sai st
14. i vi kim tra chi tit, kim ton vin phi d tnh sai st trong tng th da trn
gi tr ca sai st pht hin trong mu (xem hng dn ti on A18 - A20 Chun
mc ny).
nh gi kt qu ly mu kim ton
15. Kim ton vin phi nh gi:
(a) Kt qu ca mu (xem hng dn ti on A21 - A22 Chun mc ny);
(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 (xem hng dn ti on A23 Chun mc
ny).

III/ HNG DN P DNG

Khi thc hin chun Chun mc kim ton ny cn tham kho Chun mc Kim kim
ton Vit Nam s 200.
Cc thut ng
Ri ro ngoi ly mu (hng dn on 05(d) Chun mc ny)
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 (hng dn on 05(f) Chun mc ny)
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 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 (hng dn on 05(i) Chun mc ny)
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 nh ngha v Mc trng yu thc hin trong on
09(c) Chun mc kim ton Vit Nam 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
4

Thit k mu (hng dn on 06 Chun mc ny)

A4. Ly mu kim ton cho php kim ton vin thu thp v nh gi cc bng chng
kim ton v mt s tnh cht 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 Vit Nam 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 06 Chun mc ny, 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 d tnh 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 hnh 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 t l sai lchmc 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 d kin ca
tng th. Nu mc sai st k vngd kin 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 01 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 (hng dn on 07 Chun mc ny)
A10. C mu l s lng cc phn t trong tng th c la chn theo tiu thc
nht nh vo mu kim tra. Mc ri ro ly mu m kim ton vin c th
5

chp nhn nh hng ti c mu yu cu. 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 02 v 03 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 ging nhau, nh hng ca cc yu t ln c mu nh cp ti
trong ph Ph lc 02 v 03 s tng t nhau cho d la chn phng php thng k
hay phi thng k.
La chn cc phn t kim tra (hng dn on 08 Chun mc ny)
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 04 ca Chun mc ny.
Thc hin cc th tc kim ton (hng dn on 10 - 11 Chun mc ny)
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 (hng dn on 12 Chun mc ny)
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.
D tnh sai st (hng dn on 14 Chun mc ny)
A18. Kim ton vin cn d tnh sai st cho tng th c c nh gi y v
phm vi sai st. Tuy nhin, d tnh ny c th cha xc nh gi tr phi iu
chnh.
6

A19. Khi mt sai st c xc nh l c bit, sai st c th c loi tr khi d tnh

sai st trong 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 d tnh cc sai st khng c bit.
A20. i vi th nghim kim sot, kim ton vin khng cn phi d tnh r rng v cc
sai lch v t l sai lch ca mu cng l t l sai lch suy rng cho tng th. on
17 Chun mc kim ton Vit Nam s 330 a ra hng dnquy nh 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 (hng dn on 15 Chun mc ny)
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, tng gi tr ca sai st d tnh 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 tng gi tr ca sai st d tnh 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. Tng gi tr ca sai st d
tnh v 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 d tnh ln hn mc sai st m kim ton vin d kin 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:
(1)

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

(2)

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 sa i cc th nghim c bn lin quan.

Ph lc 01
(hng Hng dn on A8 Chun mc ny)

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 d tnh 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 d tnh 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 li cc sai st d tnh 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 04) v c hiu qu nht khi s dng
phng php la chn ngu nhin chn cc phn t.
8

Ph lc 02
(hng Hng dn on A11 Chun mc ny)

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

DIN GII/GII THCH

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 d kin

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 d kin 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 d kin l cao th
thng kh c kh nng lm gim c
ri ro c sai st trng yu c nh
gi.
9

YU T

NH HNG
N C MU

DIN GII/GII THCH

4. Mc m bo m
Tng
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

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
nh hng
mu trong tng th tng khng ng k

i vi cc tng th ln, s lng phn

t thc t trong 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 thay th khc thu thp
y bng chng kim ton thch hp.

10

Ph lc 03
(hng Hng dn on A11 Chun mc ny)

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 c nh gi.
YU T

NH HNG
N C MU

DIN GII/GII THCH

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.

11

YU T

4. Sai st c th b qua
tng ln

NH HNG
N C MU

DIN GII/GII THCH

Gim

Sai st c th b qua cng thp th c

mu cn thit cng ln.

5.S liu sai st m kim

Tng
ton vin d kin s pht
hin trong tng th tng
ln

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 vic xem xt 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

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.

Gim

7. S lng n v ly mu nh hng
khng ng k
trong tng th

12

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 thay th 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 thng
tin thuyt minh c th)).

Ph lc 04
(hng Hng dn on A13 Chun mc ny)

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 01) 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 trt t no
nhng phi trnh bt k s thin lch hoc nh kin ch quan no (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./.
*****
*****
KT. B TRNG
TH TRNG

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Trn Xun H

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