B TI CHNH

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CNG HA X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
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S: 214/2012/TT-BTC

H Ni, ngy 06 thng 12 nm 2012

THNG T
BAN HNH H THNG CHUN MC KIM TON VIT NAM
Cn c Lut kim ton c lp s 67/2011/QH12 ngy 29 thng 3 nm 2011;
Cn c Ngh nh s 17/2012/N-CP ngy 13/3/2012 ca Chnh ph Quy nh chi tit v hng dn
thi hnh mt s iu ca Lut kim ton c lp;
Cn c Ngh nh s 118/2008/N-CP ngy 27/11/2008 ca Chnh ph Quy nh chc nng, nhim
v, quyn hn v c cu t chc ca B Ti chnh;
Xt ngh ca Ch tch Hi Kim ton vin hnh ngh Vit Nam (VACPA) v V trng V Ch
k ton v kim ton;
B trng B Ti chnh ban hnh Thng t ban hnh h thng chun mc kim ton Vit Nam.
iu 1. Ban hnh km theo Thng t ny ba mi by (37) chun mc kim ton Vit Nam c
s hiu v tn gi nh sau:
1. Chun mc kim sot cht lng s 1- Kim sot cht lng doanh nghip thc hin kim ton,
sot xt bo co ti chnh, dch v m bo v cc dch v lin quan khc (VSQC1).
2. Chun mc s 200 - Mc tiu tng th ca kim ton vin v doanh nghip kim ton khi thc hin
kim ton theo chun mc kim ton Vit Nam.
3. Chun mc s 210- Hp ng kim ton.
4. Chun mc s 220- Kim sot cht lng hot ng kim ton bo co ti chnh.
5. Chun mc s 230- Ti liu, h s kim ton.
6. Chun mc s 240- Trch nhim ca kim ton vin lin quan n gian ln trong qu trnh kim
ton bo co ti chnh.
7. Chun mc s 250- Xem xt tnh tun th php lut v cc quy nh trong kim ton bo co ti
chnh.
8. Chun mc s 260- Trao i cc vn vi Ban qun tr n v c kim ton.
9. Chun mc 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.
10. Chun mc s 300- Lp k hoch kim ton bo co ti chnh.
11. Chun mc s 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.
12. Chun mc s 320- Mc trng yu trong lp k hoch v thc hin kim ton.
13. Chun mc s 330- Bin php x l ca kim ton vin i vi ri ro nh gi.
14. Chun mc s 402- Cc yu t cn xem xt khi kim ton n v c s dng dch v bn ngoi.
15. Chun mc s 450- nh gi cc sai st pht hin trong qu trnh kim ton.
16. Chun mc s 500- Bng chng kim ton.
17. Chun mc s 501- Bng chng kim ton i vi cc khon mc v s kin c bit.
18. Chun mc s 505- Thng tin xc nhn t bn ngoi.
19. Chun mc s 510- Kim ton nm u tin S d u k.
20. Chun mc s 520- Th tc phn tch
21. Chun mc s 530- Ly mu kim ton.
22. Chun mc 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).

23. Chun mc s 550- Cc bn lin quan.

24. Chun mc s 560- Cc s kin pht sinh sau ngy kt thc k k ton.
25. Chun mc s 570- Hot ng lin tc.
26. Chun mc s 580- Gii trnh bng vn bn.
27. Chun mc s 600- Lu khi kim ton bo co ti chnh tp on (k c cng vic ca kim
ton vin n v thnh vin).
28. Chun mc s 610- S dng cng vic ca kim ton vin ni b.
29. Chun mc s 620- S dng cng vic ca chuyn gia.
30. Chun mc s 700- Hnh thnh kin kim ton v bo co kim ton v bo co ti chnh.
31. Chun mc s 705- kin kim ton khng phi l kin chp nhn ton phn.
32. Chun mc s 706- on Vn cn nhn mnh v Vn khc trong bo co kim ton v
bo co ti chnh.
33. Chun mc s 710- Thng tin so snh - D liu tng ng v bo co ti chnh so snh.
34. Chun mc s 720- Cc thng tin khc trong ti liu c bo co ti chnh c kim ton.
35. Chun mc s 800- Lu khi kim ton bo co ti chnh c lp theo khun kh v lp v trnh
by bo co ti chnh cho mc ch c bit.
36. Chun mc s 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 bo co ti chnh.
37. Chun mc s 810- Dch v bo co v bo co ti chnh tm tt.
iu 2. Phm vi v i tng p dng
Thng t ny ban hnh h thng chun mc kim ton Vit Nam p dng i vi doanh nghip kim
ton, chi nhnh doanh nghip kim ton nc ngoi ti Vit Nam, kim ton vin hnh ngh v cc t
chc, c nhn c lin quan trong qu trnh cung cp dch v kim ton c lp.
iu 3. Hiu lc thi hnh v iu khon chuyn tip
1. Thng t ny c hiu lc thi hnh k t ngy 01/01/2014.
2. i vi cc cuc kim ton bo co ti chnh v cc cng vic kim ton khc c thc hin
trc ngy 01/01/2014 m n ngy 01/01/2014 tr i mi pht hnh bo co kim ton th phi p
dng h thng chun mc kim ton Vit Nam ban hnh theo Thng t ny.
3. H thng chun mc kim ton Vit Nam ban hnh theo cc Quyt nh s 120/1999/Q-BTC
ngy 27/9/1999, Quyt nh s 219/2000/Q-BTC ngy 29/12/2000, Quyt nh s 143/2001/Q-BTC
ngy 21/12/2001, Quyt nh s 28/2003/Q-BTC ngy 14/3/2003, Quyt nh s 195/2003/Q-BTC
ngy 28/11/2003, Quyt nh s 03/2005/Q-BTC ngy 18/01/2005, Quyt nh s 101/2005/Q-BTC
ngy 29/12/2005 ca B trng B Ti chnh ht hiu lc k t ngy 01/01/2014, tr cc chun mc
quy nh ti khon 4 iu ny.
4. Cc chun mc kim ton s 1000 Kim ton bo co quyt ton vn u t hon thnh, Chun
mc kim ton s 930 Dch v tng hp thng tin ti chnh ban hnh theo Quyt nh s
03/2005/Q-BTC ngy 18/01/2005 ca B trng B Ti chnh, Chun mc kim ton s 910 Cng
tc sot xt bo co ti chnh, Chun mc kim ton s 920 Kim tra thng tin ti chnh trn c s
cc th tc tho thun trc ban hnh theo Quyt nh s 195/2003/Q-BTC ngy 28/11/2003 ca
B trng B Ti chnh tip tc c hiu lc thi hnh cho n khi c chun mc mi thay th.
iu 4. T chc thc hin
1. Hi Kim ton vin hnh ngh Vit Nam chu trch nhim ph bin, trin khai v hng dn thc
hin h thng chun mc kim ton Vit Nam ban hnh ti Thng t ny.
2. V trng V Ch k ton v kim ton, Chnh Vn phng B v Th trng cc n v c lin
quan chu trch nhim hng dn, kim tra v thi hnh Thng t ny.

Ni nhn:

KT. B TRNG
TH TRNG

- Vn phng Tng B th;

- Vn phng Quc hi;

- Vn phng Ch tch nc;
- Vn phng TW v cc Ban ca ng;
- Vn phng Chnh ph;
- Vin Kim st NDTC, To n NDTC;
- Kim ton Nh nc;
- Cc B, c quan ngang B, c quan thuc CP;
- UBND tnh, TP trc thuc TW;
- Cc kim tra vn bn - B T php;
- Cc n v thuc v trc thuc B Ti chnh;
- Hi K ton v kim ton Vit Nam (VAA);
- Hi Kim ton vin hnh ngh Vit Nam (VACPA);
- Cc doanh nghip kim ton;
- Cng bo; VP Ban ch o TW v PC tham nhng;
- Website Chnh ph v Website B Ti chnh;
- Lu: VT, V CKT.

Trn Xun H

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