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Li ni u
Xut pht t yu cu ca qun l v phc v cho nhu cu qun l, kim ton
c hnh thnh vi hai chc nng chnh l xc minh v by t kin. p ng yu
cu ca cc khch th kim ton khc nhau cng cc bn quan tm, kim ton vin cn
thc hin cc phng php kim ton khc nhau vi tng i tng kim ton c th,
mc tiu kim ton c th v ty thuc vo tng loi hnh kim ton. Mt cuc kim
ton thnh cng ch khi i tng kim ton c xc nh thng nht gia ch th v
khch th kim ton, mc tiu v phm vi kim ton phi c xc nh r rng v kt
hp kho lo vi cc phng php k thut theo trnh t kim ton trong khun kh
nhng c s php l nht nh thc hin cuc kim ton. Do , trnh t quy trnh t
chc cng tc kim ton c ngha quyt nh n thnh cng v hiu qu ca cuc
kim ton. Trnh t t chc cng tc kim ton va th hin tnh khoa hc thng qua s
tun t v logic trong quy trnh k thut, va th hin tnh ngh thut thng qua s linh
hot v sang to trong khi thc hin kim ton. Vi mc tiu hiu r hn v quy trnh
kim ton, em la chn ti: Tm hiu v quy trnh t chc cng tc kim ton
vi phm vi trong kim ton ti chnh v kim ton hot ng. Trong n ny, em
trnh by theo b cc sau:
Phn I: C s l lun v quy trnh t chc cng tc kim ton
Phn II: ng dng quy trnh t chc cng tc kim ton trong kim ton ti
chnh v kim ton hot ng
Phn III: Nhn xt v xut, kin ngh
Kt lun
Trong qu trnh thc hin n, em nhn c s hng dn v gip
nhit tnh t c gio Ths. T Thu Trang. Do hn ch v mt thi gian v s hiu bit
ca bn thn nn n kh trnh khi sai lm, thiu st, rt mong nhn c s gp
t thy c v cc bn. Em xin chn thnh cm n!
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Phn I: C s l lun v quy trnh t chc cng tc kim ton

1. Khi qut chung v t chc cng tc kim ton
Kim ton l mt h thng c chc nng xc minh v by t kin v thc
trng ti chnh. Cc yu t ca xc minh v by t kin l kim ton cn i, i
chiu logic, i chiu trc tip, kim k, thc nghim v iu tra (Gio trnh L
thuyt kim ton-H Kinh t quc dn) Cc yu t ny cn c kt hp theo mt
trnh t khoa hc ph hp vi i tng c th mt khch th xc nh. Cc cch kt
hp ht sc a dng v mang li hiu qu c th khc nhau, th hin tnh ngh thut
ca t chc kim ton. Tuy nhin, t chc kim ton cng cn c quy trnh chung, khi
qut cc cch kt hp cho mi cuc kim ton theo mt trnh t nht nh, th hin tnh
khoa hc ca t chc kim ton. Do , mc tiu ca t chc kim ton l s kt hp
hi ha gia tnh ngh thut v khoa hc ca cc phng php kim ton dng xc
minh v by t t kin v i tng c kim ton.
i tng c th ca kim ton c th l tnh hiu lc ca h thng thng tin v
qun tr ni b, tnh hiu qu v hiu nng trong qun l, cng c th l cc bng khai
ta chnh. Kim ton c th i t c th ti tng qut, c th theo trnh t k ton hoc
ngc li. Ty theo phm vi kim ton v quan h gia ch th v khch th kim ton,
trnh t chung ca kim ton cng thay i m bo hiu qu kim ton.
Trnh t t chc cng tc kim ton trong tng trng hp rt a dng, linh
hot, song lun phi thc hin theo quy trnh chung vi 3 bc c bn:
Bc 1: Chun b kim ton gm cc cng vic to c s php l, xy dng
k hoch kim ton tng qut v c th v chun b cc iu kin cn thit tin hnh
kim ton.
Bc 2: Thc hin kim ton gm cc cng vic thc hin chc nng xc
minh ca kim ton, thc hin yu cu khng nh thc cht ca i tng v khch
th kim ton c th.
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Bc 3: Kt thc kim ton gm cc cng vic c th: a ra kt lun kim

ton, lp bo co kim ton v gii quyt cng vic ny sinh sau khi lp bo co kim
ton.
2. Quy trnh t chc cng tc kim ton
2.1. Chun b kim ton
Chun b kim ton hay c th hn l lp k hoch cho cuc kim ton l bc
u tin cn thc hin khi t chc cng tc kim ton nhm to tin v iu kin c
th trc khi thc hin kim ton. y l bc c nh hng quyt nh n cht
lng cuc kim ton. Lp k hoch kim ton l cng vic c quy nh trong cc
chun mc kim ton hin hnh. Chun mc kim ton th 4 trong GAAS (10 chun
mc kim ton c tha nhn rng ri) i hi cng tc kim ton phi c lp k
hoch y v cc tr l, nu c, phi c gim st ng n. Chun mc kim
ton quc t s 300 cng nu r chuyn gia kim ton cn lp k hoch cho cng tc
kim ton c th m bo c rng cuc kim ton c tin hnh mt cch c
hiu qu. C th thy rng vic chun b kim ton khng nhng xut pht t nhu cu
thc tin ca kim ton v vic p ng nhng iu kin c bn trong cng tc kim
ton m cn l nguyn tc c bn ca kim ton c quy nh thnh chun mc,
i hi kim ton vin phi tun theo m bo cuc kim ton t hiu qu v cht
lng.
Trong iu kin Vit Nam hin nay, hot ng kim ton vn cn mi m vi
iu kin hnh lang php l cha y , ni quy, quy nh cng nh phng php
c vn dng trong cc cuc kim ton mi giai on u, ngun ti liu thiu c
v s lng, tnh ng b v c mt cht lng. Do , k hoch kim ton cng cn
c coi trng hn m bo hiu qu v cht lng cuc kim ton.
Cc tin v iu kin c th cn p ng trong giai on chun b kim ton
c rt nhiu khc bit gia cc loi hnh kim ton c th nhng u gm nhng cng
vic ch yu nh sau:
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2.1.1. Xc nh mc tiu, phm vi kim ton

a. Mc tiu kim ton
Mc tiu kim ton l ch cn t ti ng thi l thc o kt qu kim ton
cho tng cuc kim ton c th. Mc tiu chung ca kim ton phi gn cht vi mc
tiu, yu cu ca qun l. Do , mc tiu kim ton ph thuc vo quan h gia ch
th vi khch th kim ton v ph thuc vo loi hnh kim ton.
Quan h gia ch th v khch th kim ton biu hin a dng trc ht b
my kim ton: Kim ton nh nc, kim ton c lp hay kim ton ni b. Mi b
my c lnh vc v phm vi hot ng khc nhau, yu cu php l khc nhau nn mc
tiu kim ton cng khng ging nhau d cng thc hin ti mt khch th. Vi cng
mt ch th kim ton, mc tiu kim ton cng khc nhau ty thuc quan h gia
khch th kim ton vi ch th kim ton l gin tip hay trc tip, bt buc hay t
nguyn, c hay mi,
Xt trn tng loi hnh kim ton, mc tiu kim ton cng c s khc bit:
Mc tiu xc minh tnh trung thc v hp l ca bng khai ti chnh trong kim ton ti
chnh vi mc tiu bo v ti sn, xc minh vic thc hin cc nghip v ti chnh, k
ton trong kim ton hot ng v nh gi vic chp hnh cc quy tc, ch , lut
php ca kim ton tun th.
tr thnh thc o kt qu ca cuc kim ton, mc tiu kim ton cn phi
c th v chnh xc. Ty thuc vo loi hnh kim ton m mc tiu kim ton c th
biu hin trong k hoch, hp ng hoc lnh kim ton.
b. Phm vi kim ton
Phm vi kim ton l s gii hn v khng gian v thi gian ca i tng kim
ton. Phm vi kim ton l mt hng i c th ha mc tiu kim ton v thng
c xc nh cng vi mc tiu kim ton. Vi mt khch th kim ton cn xc nh
r i tng kim ton l ton b bng khai ti chnh hay ch l bng cn i k ton,
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l ton b nghip v hay ch l nghip v v tin mt, Song song vi vic xc nh

r i tng cn c th ha v khong thi gian thuc phm vi kim ton l thng, qu
hay nm. Trong nm u tin kim ton, cn xem xt phm vi kim ton trong quan h
vi k trc c lin quan do thng tin k trc c tc ng ti s d u k ny.
Mc tiu v phm vi kim ton c th c xc nh trc trong k hoch kim
ton hng nm i vi kim ton nh nc hoc trong th mi kim ton i vi kim
ton c lp nhng trc khi thc thi mt cuc kim ton, mc tiu kim ton lun
phi c xc nh r rng, chnh xc.
2.1.2. Chun b nhn lc kim ton v iu kin vt cht c bn
Ty thuc mc tiu v phm vi kim ton, cn ch nh trc ngi ch tr cuc
kim ton. Ngi ch tr cn phi c trnh tng xng vi mc tiu, phm vi kim
ton ni ring v tng xng vi v tr, ni dung, yu cu v tinh thn ca cuc kim
ton ni chung.
Ngoi ra, vic la chn i ng nhn vin kim ton thch hp cng c nh
hng ti hiu qu ca cuc kim ton. Chun mc kim ton chung u tin quy
nh qu trnh kim ton phi c thc hin bi mt hoc nhiu ngi c o
to y thnh tho nh mt kim ton vin. i ng nhn vin ny c la trn
trn yu cu v s lng, trnh v yu cu chuyn mn k thut ca cuc kim ton.
Vi cc cuc kim ton ln, i ng kim ton vin thng cc mc kinh nghim
khc nhau v c s tham gia ca cc chuyn gia trong lnh vc thng k, vi tnh, cn
i vi nhng hp ng nh th ch cn mt hoc hai thnh vin trong nhm kim ton.
2.1.3. Thu thp thng tin
Trong bc chun b kim ton, vic thu thp thng tin ch nhm mc nh
a ra cc bc quyt nh v kim ton (k c lp k hoch kim ton) m cha t ra
mc ch thu thp bng chng cho kt lun kim ton. V th, vic thu thp thng tin
bc ny thng ch ti chiu rng hn chiu su v tng ng vi mc tiu v
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phm vi kim ton. V d, c nhng trng hp ch xt ti s hin din ca ngun

thng tin c th nh: Ch , chun mc c lin quan, truyn thng v s tn nhim
ca khch th kim ton,
Cc ngun ti liu c thu thp thng tin thng bao gm:

Cc ngh quyt c lin quan n hot ng ca n v c kim ton.

Cc vn bn c lin quan n i tng v khch th kim ton.
Cc k hoch, d ton, d bo c lin quan.
Cc bo co kim ton ln trc, cc bin bn kim k hoc bin bn x

l cc v xy ra trong k kim ton

Cc ti liu lin quan khc
Ngoi cc ngun ti tiu c, khi cn thit cn phi c nhng bin php iu
tra, kho st b sung song cng ch mc khi qut phc v cho vic lp k hoch
kim ton.
2.1.4. Lp k hoch kim ton tng qut
Lp k hoch kim ton l qu trnh cn i gia ngun lc vi nhu cu ca
cuc kim ton. C th y, k hoch ny l k hoch tng qut cho mt cuc kim
ton.
V xc nh nhu cu ca cuc kim ton ch yu thng qua vic c th ha mc
tiu v phm vi kim ton nu trn. Vic c th ha ny trc ht xc nh nhng
cng vic c th phi lm v trn c s xc nh quy m tng vic cng nh thi
gian kim ton tng ng. thc hin c hai qu trnh , khng ch cn c th ha
mc tiu v phm vi kim ton m cn cn xc nh ngun thng tin c th c.
V xc nh ngun lc, trn c s xem xt cc quan h trn, cn xc nh s
ngi, kim tra phng tin v xc nh thi gian thc hin kim ton. S lng ngi
tham gia kim ton cn tng xng vi quy m kim ton v c c cu thch ng vi
tng vic c th nh ra phn xc nh nhu cu ca cuc kim ton. Cc thit b o
lng c chun b cn c kim tra v cht lng v cn i li v s lng v
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chng loi. Thi gian thc hin kim ton cn c n nh c th c v thi hn

chung cng nh thi hn cn thit v thi im thc hin tng cng vic c th
phn cng cho tng ngi theo quan h logic gia cc cng vic.
Trn c s s ngi, phng tin v thi gian kim ton , cn xc nh kinh
ph cn thit cho cuc kim ton (c bit quan trng vi kim ton c lp trong quan
h vi khch hng). Trnh t lp k hoch kim ton phi c thc hin trn c s
trnh t lp k hoch ni chung t xc nh c th mc tiu, phm vi, d tnh nhu cu,
cn i s b, iu chnh theo hng tch cc. K hoch sau d kin cn c tho
lun thu thp kin ca cc chuyn gia, ca nhng ngi iu hnh v trc tip thc
hin k hoch.
Ty thuc vo tng loi hnh kim ton khc nhau m k hoach kim ton c
xy dng cho ph hp. V d nh trong kim ton c lp, k hoch kim ton cn
c c th ha trong hp ng kim ton, trong quy nh r trch nhim v quyn
hn ca tng bn trong vic chun b v thc hin k hoch kim ton.
2.1.5. Thit k chng trnh kim ton
Chng trnh kim ton chnh l k hoch chi tit ca cuc kim ton, c xy
dng trn c s k hoch tng qut. Chng trnh kim ton s d kin chi tit v cng
vic kim ton cn thc hin, thi gian hon thnh v s phn cng lao ng gia cc
kim ton vin cng nh d kin v t liu, thng tin lin quan cn s dng v thu
thp. Trng tm ca chng trnh kim ton l cc th tc kim ton cn thit thc hin
vi tng phn hnh c kim ton. Do mi phn hnh kim ton c v tr, c im
khc nhau nn phm vi, loi hnh kim ton cng khc nhau dn n s lng v th t
cc bc kim ton khc nhau. Xy dng chng trnh kim ton chnh l vic xc
nh s lng v th t cc bc k t im bt u n im kt thc cng vic kim
ton.
Hn na, do s khc nhau gia cc loi hnh kim ton: kim ton ti chnh,
kim ton hot ng v kim ton tun th cng dn n trnh t kim ton khc nhau
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ngay i vi mi phn hnh, nghip v. Do , chng trnh kim ton cn c xy

dng trn nhng c s c th trc ht l mc tiu, loi hnh kim ton v c im
ca i tng kim ton.
Mt chng trnh kim ton c thit k ph hp s mang li nhiu li ch:
Sp xp mt cch c k hoch cc cng vic v nhn lc, m bo s
phi hp gia cc kim ton vin cng nh hng dn cho cc kim ton
vin cha c kinh nghim thng qua vic xem xt chng trnh kim
ton.
y l phng tin ch nhim kim ton qun l, gim st cuc kim
ton thng qua vic xc nh cc bc cng vic cn phi thc hin.
Bng chng chng minh cc th tc kim ton thc hin. Thng
thng sau khi hon thnh mt cuc kim ton, kim ton vin k tn
hoc k tt ln chng trnh kim ton lin ngay vi th tc kim ton
va hon thnh.
2.2. Thc hin kim ton
Thc hin kim ton l giai on thc hin cc cng vic c hoch nh
sn trong k hoch, chng trnh kim ton. Do , tnh ngh thut ca t chc chy
xuyn sut bc cng vic ny. Mt khc, m bo tnh khoa hc ca t chc, bc
thc hin kim ton vn phi tun theo cc nguyn tc c bn sau:
Kim ton vin phi tuyt i tun th chng trnh kim ton t ra,
khng c t thay i chng trnh kim ton.
Trong qu trnh thc hin cc cng vic kim ton, kim ton vin phi
thng xuyn ghi chp nhng pht hin, nhn nh v cc nghip v, con
s v s kin nhm tch ly bng chng, nhn nh cho nhng kt lun
kim ton cng nh loi tr nhng n tng, nhn xt ban u khng
chnh xc v nghip v, s kin thuc i tng kim ton.

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nh k tng hp kt qu kim ton trn bng tng hp nhn nhn mc

thc hin so vi khi lng cng vic chung. Kim ton vin thng
s dng cc bng k chnh lch v bng k xc minh tng hp.
Tt c cc iu chnh v ni dung, phm vi, trnh t kim ton, u
phi c kin thng nht ca ngi ph trch chung cng vic kim ton
(ch th) v ngi k th mi, hp ng kim ton (khch hng) nu c.
Mc php l ca cc iu chnh ny phi tng ng vi tnh php l
trong lnh kim ton hoc hp ng kim ton.
Thc hin kim ton c th din ra theo cc chu trnh nghip v hoc cc phn
hnh kim ton vi trnh t khc nhau, phng php p dng c th khc nhau, mc
tiu hng ti khc nhau ty thuc vo quan h ch th-khch th kim ton, loi hnh
kim ton v c im ca i tng kim ton c th. Chi tit ca bc thc hin
kim ton trong kim ton ti chnh v kim ton hot ng s c em trnh by trong
phn II.
2.3. Kt thc kim ton
Kt thc kim ton l giai on cui cng ca cuc kim ton. kt thc kim
ton, cn phi a ra kt lun kim ton v lp bo co hoc bin bn kim ton. Ni
dung v hnh thc ca kt lun, bo co hoc bin bn kim ton rt a dng ty thuc
vo mc tiu, phm vi v loi hnh kim ton. Tuy nhin, cc yu cu v ni dung c
bn ca kt lun v bo co hoc bin bn kim ton c th c khi qut nh sau:
Kt lun kim ton l s khi qut kt qu thc hin cc chc nng kim ton
trong tng cuc kim ton. Kt lun kim ton phi m bo yu cu c v ni dung v
tnh php l.
V ni dung, kt lun kim ton phi ph hp v y . S ph hp th hin
tnh nht qun gia kt lun nu ra vi mc tiu kim ton c nu trong k hoch,
hp ng hay lnh kim ton. S y ca kt lun kim ton tc l kt lun kim
ton phi bao hm ton b yu cu, phm vi kim ton xc nh v c iu chnh
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(nu c): mi kha cnh khc nhau v ni dung xc nh trong yu cu v mi b

phn thuc phm vi kim ton nu trong k hoch kim ton hoc c iu chnh
u phi c bao hm trong kt lun kim ton.
V tnh php l, kt lun kim ton i hi nhng bng chng tng xng theo
yu cu ca cc quy ch, chun mc v lut php. Cng vi , tnh php l i hi cc
kt lun kim ton phi chun xc trong t ng v vn phm. V d, kt lun kim ton
khng c dng cc t nh ni chung l hay tng i l. m bo tnh
php l, trong kim ton ti chnh, kt lun kim ton c quy nh thnh chun mc
vi 4 loi kt lun gn vi cc tnh hung c th: kin chp nhn ton phn, kin
ngoi tr, kin tri ngc v kin t chi (khng th a ra kin).
Bo co kim ton hoc bin bn kim ton l hnh thc biu hin cc chc
nng kim ton v th hin kt lun kim ton.
Bin bn kim ton thng dng trong kim ton ni b hoc tng phn trong
kim ton bo co ti chnh (nh bin bn kim tra ti sn, bin bn xc minh ti liu,
s kin,). Bin bn kim ton thng gm cc yu t c bn sau:
Khi qut l do, mc tiu kim ton.
Nu c th c cu, chc trch ca nhng ngi tham gia.
Khi qut qu trnh kim ton c bit nhng din bin khng bnh

thng.
Tng hp kt qu kim ton.
Kt lun kim ton (km theo cc bng chng kim ton)
Nu kin ngh.
Ghi r thi gian lp bin bn.
Tn v ch k ca nhng ngi ph trch

Bo co kim ton l hnh thc biu hin chc nng xc minh v by t kin
v bo co ti chnh c kim ton phc v nhng i tng quan tm c th. Bo
co kim ton thng gm cc yu t c bn:
Ni gi.
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i tng kim ton.

C s thc hin kim ton.
Kt lun kim ton.
Ni lp v ngy lp bo co.
Ch k ca kim ton vin.

Cng vi bo co kim ton, kim ton vin c th gi km Th qun l cho

ngi qun l nu kin ngh ca mnh i vi cng tc qun l ca n v.

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Phn II: ng dng quy trnh t chc cng tc kim ton

trong kim ton ti chnh v kim ton hot ng
Trong phn II, em s tm hiu v cc bc trin khai c th quy trnh kim ton
trong hai loi hnh kim ton l kim ton ti chnh v kim ton hot ng, cng nh
mt s c im ca quy trnh ny ti Vit Nam m khng i su vo cch thc thc
hin kim ton c th.
1. ng dng trong kim ton ti chnh
Trnh t kim ton ti chnh cng tun theo trnh t chung ca mt cuc kim
ton, tri qua 3 giai on: Chun b kim ton, thc hin kim ton v kt thc kim
ton. Tuy nhin, kim ton ti chnh c c im v i tng, v quan h gia ch th
vi khch th kim ton ring, do trnh t kim ton ti chnh cng c nhng c
im ring.
Kim ton ti chnh hng ti xc minh v by t kin i vi cc bng khai
ti chnh nn thu thp bng chng kim ton l mc ch trc tip ca kim ton ti
chnh. Do , c th ni, thc cht ca qu trnh kim ton ti chnh l qu trnh thu
thp bng chng, mi bc trong qu trnh ny u hng ti bng chng cho nhng
kt lun kim ton.
Quan h gia ch th v khch th trong kim ton ti chnh l quan h ngoi
kim nn s hiu bit ca ch th kim ton v khch th kim ton c nh hng trc
tip ti cuc kim ton. Do , vic tm hiu khch hng lun c coi trng trong
kim ton ti chnh.
Ch th ca kim ton ti chnh c th l kim ton c lp, kim ton nh nc
hoc kim ton ni b. Trnh t kim ton trong tng trng hp s ty thuc vo ch
th kim ton v nhng quy nh, lut php gn vi ch th kim ton .

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i tng ca kim ton ti chnh l cc bng khai ti chnh ti mt thi im

c th. c th nh gi ton din cc bng khai ti chnh ny, kim ton vin cn
xem xt kt qu hot ng ca k kinh doanh v c nhng nghip v pht sinh nhng
cha c gii quyt hay cha c phn nh y , c nh hng ti k kim ton.
Vi cc c im trn, quy trnh kim ton ti chnh c thc hin c th theo
cc bc nh sau:
1.1. Chun b kim ton
1.1.1. Lp k hoch kim ton tng qut
1.1.1.1. Chun b k hoch kim ton
Quy trnh kim ton bt u khi kim ton vin v cng ty kim ton thu nhn
mt khch hng. Kim ton vin phi xem xt c chp nhn kim ton khch hng
hay khng, t tin hnh cc cng vic chun b lp k hoch kim ton gm:
a) nh gi kh nng chp nhn kim ton
Kim ton vin phi nh gi vic chp nhn kim ton (vi khch hng mi)
hay tip tc kim ton (vi khch hng c) c lm tng ri ro cho hot ng ca KTV
hay nh hng ti cng ty kim ton hay khng? lm c iu , KTV cn:
-Xem xt h thng kim sot cht lng: Cng vic ny c nu trong chun
mc kim ton Vit Nam s 220. on 14 ca chun mc hng dn vic thit lp
cc chnh sch v th tc v kh nng chp nhn v tip tc khch hng cng nh chp
nhn v tip tc hp ng kim ton. a ra quyt nh chp nhn hay tip tc gi
khch hng th kim ton vin phi xem xt tnh c lp, kh nng phc v tt khch
hng v tnh lin chnh ca ban qun tr doanh nghip khch hng.
-Xem xt tnh lim chnh ca Ban Gim c cng ty khch hng: Theo
CMKTVN s 400 nh gi ri ro v kim sot ni b, tnh lim chnh ca ban qun tr
l b phn cu thnh then cht ca mi trng kim sot, y l nn tng cho tt c cc
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b phn khc ca h thng kim sot ni b. Ban qun tr c th phn nh sai cc

nghip v hay giu dim thng tin gy sai st trng yu trn BCTC. Nu ban qun tr
thiu lim chnh, KTV cng khng th da vo gii trnh ca ban qun tr hay s sch
k ton. V vy tnh lim chnh ny nh hng ti kh nng thc hin cuc kim ton.
-Lin lc vi KTV tin nhim: Vi nhng khch hng trc y c kim
ton, KTV tin nhim c th cung cp ngun thng tin u tin nh gi khch hng
nh thng tin v tnh lim chnh ca ban qun tr, th tc kim ton, l do thay i
KTV, H s kim ton ca KTV tin nhim c th h tr vic lp k hoch kim
ton. Vi nhng khch hng trc y cha tng c kim ton hoc c kim
ton nhng khng th ly c thng tin t KTV tin nhim, KTV mi c th thu
thp thng tin qua sch bo, tp ch chuyn ngnh, thm tra cc bn thng tin v khch
hng nh ngn hng, c vn php l, hoc thu cc nh iu tra chuyn nghip nu
cn thit.
-Xc nh kh nng c th kim ton ca khch hng: y l cn nhc quan
trng nht xc nh c chp nhn kim ton hay khng. Nu h thng k ton ca
khch hng khng th cung cp y bng chng cho cc nghip v pht sinh,
KTV kt lun kh c th c bng chng tin cy th c th khng chp nhn kim ton.
b) Nhn din l do kim ton ca cng ty khch hng
KTV c th phng vn ban Gim c hoc da vo kinh nghim ca cuc kim
ton trc xc nh ngi s dng BCTC v mc ch s dng ca h. Vit
Nam hin nay, ngoi mt s i tng bt buc phi kim ton c quy nh trong
thng t 22 ca B Ti chnh (19/03/1994), do nhu cu ca nn kinh t, nhiu doanh
nghip c nhu cu c kim ton hn. KTV cn tm hiu l do kim ton ca h
a ra quyt nh hp l trong k kt hp ng v thit k phng php kim ton.
c) La chn i ng nhn vin kim ton

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Vic la chon i ng nhn vin kim ton trong kim ton ti chnh cng cn
p ng cc yu cu chung ca mi cuc kim ton ( trnh by ti phn I).
d) K kt hp ng kim ton
y l s tha thun chnh thc gia cng ty kim ton v khch hng, phi
c lp v k kt trc khi tin hnh cng vic kim ton nhm bo m quyn li
ca cng ty kim ton v khch hng. Vit Nam, cc cng ty kim ton thng gp
g trc tip khch hng tha thun v k hp ng kim ton m thng khng c
th hn kim ton c KTV gi trc cho khch hng nh nhiu nc p dng.
1.1.1.2. Thu thp thng tin c s
Trong giai on ny, CMKTVN s 300 Lp k hoch kim ton quy nh:
KTV phi thu thp hiu bit v ngnh ngh, cng vic kinh doanh ca khch hng, tm
hiu h thng kim sot ni b v cc bn lin quan nh gi ri ro v ln k hoch
kim ton. T , KTV nh gi kh nng c sai st trng yu, a ra nh gi ban u
v mc trng yu v thc hin cc th tc phn tch xc nh thi gian cn thit thc
hin kim ton v cc th tc kim ton m rng. y, KTV cn thc hin mt s
cng vic thu thp c thng tin nh: Xem xt kt qu ca cuc kim ton trc
v h s kim ton chung, tham quan nh xng, tm hiu ngnh ngh v hot ng
kinh doanh, d kin nhu cu chuyn gia bn ngoi,
1.1.1.3. Thu thp thng tin v cc ngha v php l ca khch hng
Sau khi thu thp thng tin c s, c c nhng thng tin php l lin quan
n hot ng kinh doanh ca khch hng, KTV cn tip xc vi ban Gim c cng
ty khch hng. Cc thng tin cn thu thp l: Cc BCTC, bo co kim ton, thanh tra
hay kim tra ca nm hin hnh v vi nm trc; Bin bn cc cuc hp c ng, Hi
ng qun tr v ban gim c; cc hp ng v cam kt quan trng nh hp ng mua
bn hng,
1.1.4. Thc hin th tc phn tch
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CMKTVN s 520 nh ngha th tc phn tch l qu trnh nh gi cc thng

tin ti chnh c thc hin thng qua vic nghin cu cc mi quan h ng tin cy
gia cc d liu ti chnh v phi ti chnh. N bao hm c vic so snh s liu trn s
vi cc s liu c tnh ca KTV v quy nh chuyn gia kim ton phi tin hnh
cc th tc phn tch khi lp k hoch v khi kim tra li tnh hp l ca ton b cc
BCTC. Th tc phn tch c thc hin nhm: Thu thp hiu bit v ni dung BCTC
v nhng bin i quan trng v k ton v hot ng kinh doanh ca khch hng; tng
cng hiu bit v hot ng kinh doanh, gip KTV xc nh vn nghi vn v kh
nng hot ng lin tc ca cng ty khch hng.
Th tc phn tch c 2 loi c bn:
Phn tch ngang: Da trn c s so snh cc tr s ca cng mt ch tiu
BCTC gia cc k vi nhau, gia thc t vi d ton, so snh vi mc
trung bnh ngnh,
Phn tch dc: Da trn c s so snh cc t l tng quan ca cc ch
tiu v khon mc khc nhau trn BCTC nh t sut v kh nng thanh
ton, kh nng sinh li,
1.1.1.5. nh gi tnh trng yu v ri ro
Sau cc bc thu thp thng tin khch quan v khch hng, bc ny KTV s
nh gi, nhn xt a ra chin lc, k hoch kim ton ph hp.
nh gi tnh trng yu: KTV phi nh gi mc trng yu c tnh mc
sai st ca BCTC c th chp nhn c, xc nh phm vi cuc kim ton v nh
gi nh hng ca cc sai st ln BCTC t xc nh bn cht, thi gian v phm
vi cc th nghim kim ton. y, KTV cn nh gi mc trng yu cho ton b
BCTC v phn b mc nh gi cho tng khon mc. Vic nh gi mc trng yu
gip cho vic lp k hoch thu thp bng chng kim ton thch hp, mc trng yu
thp th lng bng chng thu thp cng nhiu v ngc li.

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nh gi ri ro: Theo nh ngha ca nguyn tc ch o kim ton quc t IAG

25 th Ri ro kim ton l nhng ri ro m KTV c th mc phi khi a ra nhng
nhn xt khng xc ng v cc thng tin ti chnh v l cc sai st nghim trng.
Sau khi xc nh mc trng yu cho ton b BCTC v tng khon mc, KTV cn nh
gi kh nng xy ra sai st trng yu mc ton b BCTC cng nh i vi tng
khon mc phc v cho vic thit k cc th tc kim ton v xy dng chng
trnh cho tng khon mc sau ny. KTV cn nh gi 3 loi ri ro kim ton (AR): Ri
ro tim tng (IR) , ri ro kim sot (CR) v ri ro pht hin (DR).
1.1.1.6. Nghin cu h thng kim sot ni b ca khch hng v nh gi
ri ro kim sot
Trong kim ton ti chnh, KTV phi nh gi h thng KSNB v ri ro kim
sot khng ch xc minh tnh hu hiu ca h thng KSNB m cn lm c s cho
vic xc nh phm vi thc hin cc th nghim c bn trn s d v nghip v ca
n v. Theo GAAS KTV phi c mt s hiu bit y v h thng KSNB lp k
hoch kim ton v xc nh bn cht, thi gian v phm vi ca cc cuc kho st
phi thc hin. CMKTVN s 400 nu r trong khun kh kim ton BCTC, KTV ch
quan tm n cc chnh sch v th tc lin quan ca h thng k ton v h thng
KSNB c nh hng n cc c s dn liu cho vic lp BCTC.
1.1.2. Thit k chng trnh kim ton
Chng trnh kim ton thng c thit k thnh 3 phn: Trc nghim cng
vic, trc nghim phn tch v trc nghim trc tip s d. Mi phn c chia nh
thnh cc chu k nghip v v cc khon mc trn BCTC. Vic thit k cc loi hnh
trc nghim u gm 4 ni dung: xc nh th tc kim ton, quy m mu chn, khon
mc c chn v thi gian thc hin.

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1.1.2.1. Thit k cc trc nghim cng vic

Cc th tc kim ton: vic thit k cc th tc kim ton ca trc nghim cng
vic thng tri qua 4 bc:
- C th ha cc mc tiu KSNB cho cc khon mc ang c kho st.
- Nhn din cc qu trnh kim sot c th c tc dng lm gim ri ro kim
sot ca tng mc tiu KSNB.
- Thit k cc th nghim kim sot i vi tng qu trnh kim sot c th.
-Thit k cc trc nghim cng vic theo tng mc tiu KSNB c xt n nhc
im ca h thng KSNB v kt qu c tnh ca th nghim kim sot.
Quy m mu chn: Thng s dng phng php chn mu thng k c
tnh t l phn t trong mt tng th cha thuc tnh quan tm.
Khon mc c chn: Sau khi xc nh quy m mu chn, KTV xc nh cc
phn t c bit mang tnh i din cao cho tng th.
Thi gian thc hin: Cc trc nghim cng vic thng c thc hin vo thi
im gia nm hoc kt thc nm.
1.1.2.2. Thit k cc trc nghim phn tch
Cc trc nghim phn tch c thit k nh gi tnh hp l chung ca cc s
d ti khon ang c kim ton.Trn c s kt qu ca vic thc hin cc trc
nghim phn tch, KTV s quyt nh m rng hay thu hp cc trc nghim trc tip s
d.
1.1.2.3. Thit k trc nghim trc tip s d
Vic thit k trc nghim trc tip s d cho tng khon mc c tin hnh ln
lt theo phng php sau:
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- nh gi tnh trng yu, ri ro c hu vi khon mc kim ton.

- nh gi ri ro kim sot di chu k kim ton ang c kim ton.
- Thit k v d on kt qu trc nghim cng vic v trc nghim phn tch.
- Thit k cc trc nghim trc tip s d ca khon mc ang c xt tha
mn cc mc tiu kim ton c th.
Chng trnh kim ton c tht k ngay trong giai on u ca cuc kim
ton v c th c sa i do hon cnh thay i. Theo CMKTVN s 300, k hoch
kim ton, chng trnh kim ton s c sa i, b sung nu cn trong qu trnh
kim ton nu c nhng thay i v tnh hung hoc nhng kt qu ngoi d on.
Nguyn nhn sa i phi c ghi r trong h s kim ton.
Trong thc t, chng trnh kim ton c th c son tho trong giai on
thc hin kim ton hoc khng cn son tho m s dng chng trnh kim ton mu
ca cng ty kim ton ph hp vi iu kin thc t. Ti Vit Nam, h tr cho cc
cng ty kim ton va v nh trong vic lp k hoch v thit k chng trnh kim
ton ti chnh, Hip hi kim ton vin hnh ngh Vit Nam xy dng v ban hnh
Chng trnh kim ton mu da trn c s chun mc kim ton quc t, chun mc
kim ton Vit Nam v kinh nghim 20 nm hot ng kim ton ti Vit Nam. Cng
vi , VACPA cng ban hnh h s kim ton mu gm y ni dung t giai on
lp k hoch n lp Bo co kim ton.
1.2. Thc hin kim ton
Thc hin kim ton trong kim ton ti chnh l qu trnh s dng cc phng
php k thut thch ng vi i tng c th thu thp bng chng kim ton nhm
a ra nhng kin xc thc v mc trung thc v hp l ca thng tin ti chnh.
Nh vy, thc hin k hoch kim ton khng ch l qu trnh trin khai mt cch my
mc k hoch vch ra, cng khng phi qu trnh thu thp mt cch th ng bng
chng kim ton m l mt qu trnh ch ng thc hin k hoch v chng trnh
kim ton kt hp vi kh nng ca KTV t c mc tiu kim ton. Thng qua
cc th tc kim ton, KTV c th thu thp, tch ly bng chng kim ton thch hp
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vi tng loi nghip v, tng loi thng tin hnh thnh bng khai ti chnh. Ty vo kt
qu nh gi tin cy ca h thng KSNB khc nhau , KTV s quyt nh cc trc
nghim kim ton c th:
- Nu KTV khng da vo h thng KSNB, cc trc nghim v vng tri s
c trin khai vi s lng ln.
- Nu tin cy ca h thng KSNB c nh gi cao th bng chng kim
ton ch yu c thu thp qua trc nghim t yu cu v s t cc trc nghim
vng chi. Ngc li, nu h thng KSNB c tin cy thp th trc nghim tin cy
c thc hin vi s lng ln hn.
thy r qu trnh thc hin cc trc nghim ny, cn ln lt tm hiu vic
thc hin cc th tc kim ton v vn dng chng trong cc loi nghip v.
1.2.1. Thc hin th tc kim sot
Th tc kim sot ch c thc hin sau khi tm hiu h thng KSNB vi nh
gi ban u l khch th kim ton c h thng KSNB hot ng c hiu lc. Chun
mc kim ton Vit Nam s 500 quy nh: Th nghim kim sot (kim tra h thng
kim sot) l vic kim tra thu thp bng chng kim ton v s thit k ph hp v
s vn hnh hu hiu ca h thng k ton v h thng KSNB. C th, cc bng
chng kim ton phi chng minh c: Thit k cc hot ng kim sot l thch hp
ngn nga, pht hin v sa cha cc sai phm trng yu; hot ng kim sot
c trin khai theo ng yu cu ca thit k trong thc t.
Cc cch thc c th c p dng trong kim tra h thng KSNB l:
- iu tra: Bao gm quan st thc a v xc minh thc t k c ch k trn cc
chng t hoc bo co k ton
- Phng vn: l cch thc a ra nhng cu hi v thu thp cu tr li ca nhn
vin n v hiu r h v xc nhn h thc hin cc hot ng kim sot.
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- Thc hin li: Lp li hot ng ca mt nhn vin lm xc nhn mc

thc hin trch nhim ca h vi cng vic c giao.
- Kim tra t u n cui: l bin php s dng kt hp cc k thut phng vn,
iu tra v quan st theo trt t din bin qua tng chi tit ca nghip v c th c
ghi li trong s ci, thng p dng vi nghip v trng yu v kh tn cng.
- Kim tra ngc li: l bin php kim tra mt nghip v t s ci ngc li
n thi im pht sinh.
Sau khi thc hin cc bin php k thut ch yu, cn lu h s v xem xt nh
hng ca nhng pht hin qua kim tra n la chn cc php th vi mi hot ng
kim tra, cn lu tr vo h s cc ti liu ch yu nh: tnh cht, thi gian v phm vi
ca cc bin php KSNB v nhng pht hin ca KTV. Nu pht hin qua kim tra
trng hp vi nh gi ban u trong k hoch th cc th tc kim ton c bn c
gi nguyn theo k hoch, nu ngc li th cn thc hin theo phng n khc.
1.2.2. Thc hin th tc phn tch
Th tc phn tch i hi nhiu s phn on ca KTV v thng tri qua cc
giai on ch yu sau:
-Pht trin mt m hnh: Da trn s kt hp cc bin vi bin hot ng. V d
nh chi ph tin lng c th l sn phm ca cc bin s: S lng nhn vin v mc
tin lng bnh qun. Mi m hnh cn xc nh r mc ch pht trin m hnh d
on s d ti khon hin ti hay d on thay i so vi s d ca nm trc, t
la chn nhng bin c th xy dng m hnh.
- Xem xt tnh c lp v tin cy ca d liu ti chnh v nghip v: Tinh c
lp v tin cy ca d liu ti chnh v nghip v s dng trong m hnh c nh hng
trc tip n tnh chnh xc ca d on v ti bng chng kim ton thu c t th
tc phn tch.
- c tnh gi tr v so snh vi gi tr ghi s: Da theo m hnh v trn c s
d liu c lp v tin cy c th so snh c tnh ny vi gi tr ghi s. Php so snh
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cn ch ti cc xu hng: Tnh thng xuyn ca vic nh gi mi quan h ang

c nghin cu; tnh bin ng tt yu v bin ng bt thng.
- Phn tch nguyn nhn chnh lch: Chnh lch pht sinh c th do s d ti
khon hay nghip v c kim ton cha ng sai st nhng c th chnh lch c
hnh thnh t chnh c tnh trong phn tch.
- Xem xt nhng pht hin qua kim ton: Bng chng kim ton thu thp c
t th tc phn tch cn c nh gi do pht hin kim ton khng ch bao gm
nhng sai st trong ti khon m c nhng quan st h thng KSNB, h thng thng tin
v nhng vn khc.
1.2.3. Thc hin cc th tc kim tra chi tit
Kim tra chi tit l vic p dng cc bin php k thut c th ca trc nghim
tin cy thuc trc nghim cng vic v trc nghim trc tip s d kim ton tng
khon mc hoc nghip v to nn s d trn khon mc hay loi nghip v. Qu trnh
kim tra chi tin gm 4 bc c bn sau:
1.2.3.1. Lp k hoch kim tra chi tit
Gm nhng cng vic:
-Xc nh mc tiu ca cc bin php k thut: Mc tiu c th l thu nhn bng
chng kim ton v sai phm trng yu hoc c tnh gi tr chnh lch kim ton i
vi nhng c s dn liu ca BCTC ang cha ng kh nng c sai phm trng yu.
- La chn cc khon mc trong tng th: Gm xc nh s lng cc khon
mc (s lng mu) v chn mu khon mc kim ton (mu chn).
1.2.3.2. La chn cc khon mc kim tra chi tit
C th p dng cc bin php kim tra chi tit vi tng khon mc trong tng s
hoc vi mt nhm cc khon mc. Nu p dng cc bin php kim tra chi tit khng
phi vi tt c cc khon mc trong mt ti khon th phi chp nhn mc khng
chc chn ca bng chng kim ton thu c. Khi khng la chn tt c cc khon
mc t mt ti khon th chng ta c th la chn mt s khon mc da trn c s
chn in hnh nhng khon mc chnh hoc chn mu i din hoc kt hp c hai
phng php.
1.2.3.3. La chn khon mc chnh
Cc khon mc chnh l nhng khon mc m da trn nh gi, kinh nghim
v s hiu bit v tnh hnh kinh doanh ca khch hng, KTV thy chng l khon mc

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khng pht sinh thng thng, khng d on trc c hay d c sai phm. la
chn c nhng khon mc chnh cn c cc chng t ti liu (c th l c lt).
1.2.3.4. Thc hin cc bin php k thut kim tra chi tit trn cc khon
mc chn
Trn c s cc khon mc chn, cn thc hin cc bin php k thut kim
tra chi tit. C th p dng cc bin php k thut thch hp i vi mi khon mc la
chn tin hnh kim tra chi tit nhm xc nh kh nng tn ti nhng chnh lch
n mc i hi iu tra v theo di. Trong cc bin php k thut kim tra chi tit, xc
nhn v kim tra thc t l nhng k thut c p dng rng ri trong kim ton ti
chnh v cn c thc hin trn c s xc nh.
-Xc nhn: Xc nhn s d v nhng nghip v bng mt ngun bn ngoi
thng cung cp bng chng kim ton c tnh thuyt phc. Xc nhn thng l mt
th tc kim ton c hiu qu v th tc ny c th xc nhn c thi im bt u
mt nghip v v nhng hot ng x l nghip v . V loi xc nhn, ty theo cu
hi v cu tr li tng ng, c th p dng cc loi xc nhn khc nhau: Xc nhn
m, xc nhn ng, xc nhn ch ng, xc nhn ng v nhng th tc kim ton
thay th.
- Kim tra thc t: c ng dng rng ri trong kim ton ti sn ni chung v
c bit trong kim ton hng tn kho.
1.2.3.5. nh gi kt qu kim tra chi tit
Cn nh gi nhng bng chng kim ton thu thp c t kim tra chi tit.
Nhng pht hin bao gm cc sai st khng ch v ti khon v cn v chc nng hot
ng ca h thng KSNB, h thng thng tin v c th v tnh khch quan ca ban
gim c v nng lc ca i ng nhn vin. Nu sau kim tra xc nh c chnh lch
kim ton th phi iu tra v tnh cht v nguyn nhn, cn nhc tnh trng yu ca
chnh lch kim ton ny trong c s dn liu BCTC v mt mc tiu kim ton. Cng
cn cn nhc nh hng ca chnh lch i vi tnh hnh kinh doanh ca khch hng.
1.2.3.6. X l chnh lch kim ton
X l chnh lch kim ton ty thuc vo loi chnh lch kim ton, nguyn
nhn ca nhng chnh lch v c nhng th tc tin hnh khi pht hin trong qu trnh
kim ton cho thy c sai st.
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Cc loi chnh lch kim ton cn c phn loi theo k quyt ton chnh lch
ca nm trc v chnh lch ca nm nay.
iu tra tnh cht v nguyn nhn ca nhng chnh lch kim ton cn c
thc hin vi mt mc hoi nghi ngh nghip thch hp. Theo , chnh lch kim
ton c phn loi theo tnh cht vi phm c hay sai st v tnh.
Nhng th tc c tin hnh khi pht hin du hiu vi phm ty thuc vo mc
nh hng tim tng ca n ti BCTC l trng yu hay khng.
Trong nhng trng hp c sai st trng yu, sai phm c hay mt im yu
quan trng ca h thng KSNB, cn bo co v nhng chnh lch kim ton cho ban
gim c ngay lp tc v ty tng hon cnh c th thng tin cho hi ng qun tr.
Vi nhng chnh lch kim ton khng c sa i cn lp mt tm tt tnh
trng yu ca chnh lch ny v xt kh nng nh hng n BCTC.
1.3. Kt thc kim ton
1.3.1. Xem xt cc khon n phi tr khng chc chn
Trong thc t, c nhng s kin pht sinh trong nm c th dn n mt khon
cng n hay thit hi m n thi im kha s vn cha th xc nh chc chn ngha
v ny c phi thc hin khng v gi tr khon n l bao nhiu. Khi , KTV cn
nh gi kh nng xy ra cc khon n ny v trnh by, cng b chng trn BCTC ca
n v c kim ton. Cc th tc kim ton cn thc hin y c th l:
-Trao i vi ban qun l n v v kh nng c nhng khon n phi tr khng
chc chn v vic trnh by chng trn BCTC ph hp vi chun mc v ch k
ton. Tuy vy, th tc ny c th khng hiu qu nu nh qun l c tnh che giu.
- R sot li cc ti liu c lin quan tm kim v nh gi kh nng xy ra
nhng khon cng n ny.
- Gi th xc nhn n lut s bo cha hoc t vn php l ca n v trong cc
v kin cha c quyt nh xt x chnh thc nhm nm bt c thng tin v ni dung
v kin hoc tranh chp, hu qu c th c v mc thit hi pht sinh.
1.3.2. Xem xt cc s kin pht sinh sau ngy kha s k ton lp BCTC
CMKTVN s 560 nh ngha cc s kin pht sinh sau ngy kha s k ton lp
BCTC l nhng s kin c nh hng n BCTC pht sinh trong khong thi gian
t sau ngy kha s lp BCTC kim ton n ngy k bo co kim ton; v nhng
s kin c pht hin sau ngy k bo co kim ton. Trong , nhng s kin c
nh hng trc tip n BCTC cn phi c iu chnh BCTC, cn nhng s kin
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khng nh hng trc tip n BCTC nhng c tnh trng yu th cn phi cng b
trn thuyt minh BCTC.
Tt c cc s kin pht sinh sau ngy kha s k ton n ngy k bo co kim
ton cn phi c KTV thc hin cc th tc kim ton xem xt nh hng n
BCTC, t yu cu n v iu chnh hoc thuyt minh trong BCTC. Trong giai on
sau ngy k bo co kim ton, KTV khng bt buc phi p dng cc th tc hoc
xem xt nhng vn c lin quan n BCTC nhng phi cn nhc n vic sa li
BCTC v bo co kim ton nu pht hin s kin c nh hng trng yu n BCTC.
1.3.3. nh gi tnh hot ng lin tc ca doanh nghip
Gi nh hot ng lin tc l nguyn tc c bn chi phi vic lp v trnh by
BCTC. Trch nhim nh gi gi nh hot ng lin tc trc ht thuc v ban gim
c ca n v thng qua vic xem xt cc thng tin sn c trong mt tng lai gn c
th d on c da vo cc du hiu v ti chnh, v hot ng cng nh cc du
hiu khc nh chnh tr, lut php, KTV trc ht phi xem xt nh gi ny ca ban
gim c v yu cu ban gim c nh gi trong trng hp n v khng thc hin.
Khi pht hin nhng nghi vn th hin gi nh hot ng lin tc khng cn thch hp,
KTV cn thc hin cc th tc kim ton b sung hng ti vic nh gi tnh hp l
v kh thi ca cc bin php m nh qun l xut hoc ln k hoch thc hin ci
thin tnh hnh nh thanh l ti sn, vay vn,
kin kt lun v BCTC c kim ton ph thuc vo cc trng hp:
-Nu tn ti cc iu kin hoc s kin nh hng ti gi nh hot ng lin
tc nhng chng khng chc chn trng yu th KTV cn yu cu n v trnh by y
trong thuyt minh BCTC. Khi , KTV c th a ra kin chp nhn ton phn.
Nhng nu cc yu t khng chc chn ny nh hng trng yu n BCTC th KTV
c th a ra kin t chi trong bo co kim ton. Khi n v khng trnh by y
cc yu t ny, KTV c th a ra kin chp nhn tng phn hoc tri ngc.
-Nu gi nh hot ng lin tc b vi phm m n v vn lp BCTC trn c s
gi nh ny th KTV phi a ra kin khng chp nhn.
1.3.4. Tch ly bng chng cui cng
Cng vic tip theo m KTV cn lm l thc hin cc th tc cn thit c th
tch ly nhng bng chng kim ton cui cng phc v cho vic ra kt lun kim
ton. Cc th tc c s dng thu thp bng chng cui cng l: Thc hin th tc
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phn tch, thu thp th xc nhn v gii trnh ca nh qun l n v, kim tra thng tin
c trnh by trn thuyt minh BCTC v c cc thng tin khc trong bo co thng
nin (nu c).
1.3.5. nh gi cc pht hin kim ton
Bc ny nhm khng nh li vic tun th cc chun mc kim ton trong
sut qu trnh kim ton, ng thi l c s quyt nh loi kin cn trnh by trong
bo co kim ton. Cc cng vic cn thc hin trong bc ny gm:
-nh gi trng yu v ri ro kim ton ln cui cng: KTV cn tp hp ton b
bng chng thu thp a ra nh gi cui cng v trng yu v ri ro. KTV cng
cn xc nh s cng dn ca tt c cc sai phm cha c iu chnh nh gi
tnh trng yu ca chng. Nu s ly k ca nhng sai phm cha iu chnh l trng
yu, KTV phi m rng phm vi thc hin cc th tc kim ton hoc yu cu nh
qun l iu chnh BCTC.
- R sot h s kim ton: nh gi khi lng cng vic thc hin, cc
bng chng thu thp c v kt lun ca tng thnh vin trong on kim ton v cc
khon mc trn BCTC c kim ton.Thng thng cng vic ny do ch nhim
kim ton thc hin. Sau khi r sot, ch nhim kim ton k vo cc giy t lm vic
lm bng chng th hin vic sot xt c hon tt.
- Hnh thnh kin kim ton v d tho bo co kim ton: Trong cuc kim
ton, khi mi phn hnh cng vic kt thc, KTV phi a ra kt qu tng hp v cc
phn hnh bao gm: cc bt ton ngh n v iu chnh, cc yu km trong h
thng cn thng bo cho nh qun l n v bit v kt lun v tng phn hnh tng
ng. Trong giai on ny, ch phn hn k kt hp ng kim ton thng l ngi
tng hp v nh gi kt qu kim ton cc phn hnh v hnh thnh nn kin tng
th v BCTC c kim ton. Trc khi a ra kt lun cui cng, KTV cn gp g v
tho lun vi nh qun l n v thng bo bng li v cc pht hin v a ra l do
ngh iu chnh cc sai phm km theo ngh b sung thm khai bo cho BCTC.
Nu nh qun l ng , KTV c th pht hnh bo co kim ton dng chp nhn ton
phn, ngc li, s phi pht hnh bo co dng chp nhn tng phn hoc dng khc.
1.3.6. Tho lun vi Ban qun tr v y ban kim ton ca n v

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y l cng vic gip kim ton vin a ra cc pht hin kim ton, t vn v
cc gii php hon thin hot ng ca n v c kim ton, ng thi a ra nhng
bng chng v cc cng vic kim ton thc hin.
Khi d nh a ra kin kim ton dng khng chp nhn ton phn, KTV cn
thng bo cho Ban qun tr v y ban kim ton (nu c) v d nh ny km theo l
do tng ng tm kim s ng tnh, nht tr cng nh xc nhn nhng bt ng ca
KTV vi nh qun l.
1.3.7. Lp bo co kim ton
Khi kt thc cuc kim ton ti chnh, KTV phi lp bo co kim ton trnh
by kin ca mnh v tnh trung thc, hp l ca thng tin cng s trnh by trn
BCTC m bo tnh tun th chun mc, ch k ton hin hnh. Bo co kim ton
c lp v nh km vi BCTC c kim ton. Ni dung, kt cu v hnh thc ca
bo co kim ton v BCTC phi c trnh by ng quy nh theo chun mc kim
ton nhm gip cho ngi c bo co kim ton hiu thng nht v mc tin cy
ca thng tin trnh by trn BCTC, ng thi d nhn bit cc tnh hung bt thng
c th xy ra vi nhng thng tin ny.
KTV c th a ra kin chp nhn ton phn trong bo co kim ton khi:
-BCTC c lp ph hp vi ch k ton, c p dng nht qun hoc nu
c s thay i th s thay i v k ton phi c trnh by ph hp.
-Thng tin thch hp c thuyt minh, phn loi v m t ph hp vi ch
k ton v cc i hi v php l.
-Thng tin trong BCTC ph hp vi hiu bit ca KTV v tnh hnh kinh doanh
ca khch hng.
Nhng l do a ra kin chp nhn tng phn, kin tri ngc hoc t
chi a ra kin l:
-C s gii hn trong phm vi cng tc kim ton.
-KTV bt ng vi ban qun l n v v BCTC.
2. ng dng trong kim ton hot ng
L mt loi hnh kim ton, qu trnh kim ton hot ng cng tri qua 3 giai
on chung ca hot ng kim ton. Mt khc, kim ton hot ng thng do kim
ton ni b hoc kim ton nh nc thc hin nn trong quy trnh kim ton hot
ng cn c c giai on kim tra vic thc hin cc kin ngh kim ton, c bit l
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trong cc cuc kim ton lin kt. Ngoi ra, kim ton ni b v kim ton nh nc
cn xy dng c k hoch kim ton hng nm v chin lc kim ton di hn, tuy
khng nm trong quy trnh mt cuc kim ton ni dung ca k hoch, chin lc ny
vn c nh hng ng k n quy trnh kim ton hot ng. Trong phn ny, em ch
tp trung vo cc c im ch yu trong cc bc quy trnh kim ton hot ng vi
quy m khc nhau.
2.1. Lp k hoch kim ton
2.1.1. c im lp k hoch kim ton quy m nh
Trong nhng hot ng c quy m khng ln v c mc tiu kim ton xc nh
nh mt chng trnh my tnh, mt mc tiu c th c s thng nht gia lnh o
cc cp, vic lp k hoch kim ton hot ng c tin hnh kh n gin, gn
nh m bo tnh hiu qu ca kim ton. Nhng cng vic trong giai on ny
thng bao gm:
a) Tm hiu hot ng c kim ton ti n v
Cc bc ch yu cn thc hin y l:
-Thu thp thng tin hin c v n v, c bit v hot ng c kim ton.
-Tip xc vi n v c kim ton nhm trao i vi lnh o n v v
nhng vn t ra v tip nhn thng tin chung v n v ng thi thng nht
chng trnh tham quan n v.
-Tham quan nhn thc r hn tnh cht ca cc vn v nhng kh khn
ca n v trong hot ng c kim ton.
b) Thu thp ti liu
Sau khi tm hiu v tip xc bc u, on (t) kim ton tip cn c vi
mt s ti liu cn cho kim ton nh: Cc vn bn v mc tiu kim ton, s v
quy ch t chc, cc bng khai ti chnh, Nhng ti liu ny sau khi c kim tra s
tr thnh ngun thng tin b sung cho kt qu kho st ca on (t) kim ton.
Nu c cuc kim ton trc v hot ng ny, vic kho st, thu thp
thng tin ban u c th c thay th bng vic cp nht nhng thng tin mi vo h
s kim ton ln trc.
c) Tng hp vic nghin cu s b v lp k hoch kim ton
C th coi y l mt bo co nghin cu s b ca nhm kim ton vin thc
hin nghin cu s b, thng tp trung vo 2 phn chnh

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-Xc nh lnh vc phi i su: y l c s cho quyt nh trng tm kim ton

hot ng, c ngha quyt nh n hiu qu kim ton. Quyt nh ny ph thuc
vo am hiu i tng v khch th kim ton v ngh thut tng hp ca KTV.
-Xy dng k hoch kim ton: K hoch ny cn d kin tm rng ca nhng
cng vic phi lm i vi mi lnh vc phi phn tch su, tnh cht ca cng vic v
ngi ph trch. KTV cn xem xt cc lnh vc t mc phc tp qua tnh cht ca
cc tiu chun n kh nng thu thp thng tin v o lng theo cc mc tiu kim
ton. T , k hoch cn d kin cc trc nghim v tnh kp thi v hiu lc ca
thng tin c cung cp cho vic lng ha cc mc tiu cn o lng. Nu yu cu
lng ha khng th thc hin, cn la chn th tc phn tch qu trnh qun l lm
gii php thay th xc nh tnh hiu qu hay hiu lc v hiu nng.
2.1.2. c im lp k hoch kim ton hot ng quy m ln
Cc cuc kim ton hot ng quy m ln thng c d kin trc trong k
hoch kim ton nm hoc t quyt nh ca lnh o cp cao trn c s yu cu cp
bch ca qun l. Do , trong qu trnh lp k hoch kim ton, on kim ton va
phi cn c vo cc quyt nh c trong k hoch kim ton nm v phm vi thc
hin cc quyt nh trn. Qu trnh lp k hoch ny tri qua cc bc sau:
a) Kho st, thu thp thng tin v nh gi s b h thng KSNB
Mc tiu ca bc ny l KTV c hiu bit y v hot ng cng nhng
giao dch chnh v thu thp c nhng ti liu cn thit ban u la chn phng
thc t chc cng th tc kim ton.
Cc thng tin ch yu cn thu thp gm nhng hiu bit v chc nng, nghip
v ca n v trong quan h vi hot ng cn kim ton, mc tiu chung ca hot
ng v mc c th ca chng trnh thuc i tng kim ton, c cu t chc v
trch nhim gii trnh ca n v, tc ng t bn trong v bn ngoi vi kim sot
hot ng c kim ton, ngun lc phn b cho hot ng cng quy trnh k thut v
qun l hot ng.
b) Xc nh mc tiu kim ton
Thng thng, mi c quan hoc t chc kim ton u a ra mc tiu kim
ton trong vn bn chnh thc v k hoch kim ton nm hoc trong quyt nh c th
v kim ton hot ng. Mc tiu ny cn c c th ha mt cch r rng v c th
theo nhng hng khc nhau ty vo mc khi qut ca mc tiu c nu ra.
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c) Xc nh vn trng tm ca cuc kim ton

Do tnh a dng, phong ph ca i tng v mc tiu kim ton hot ng nn
trong mi cuc kim ton cn phi xc nh vn trng tm tp trung kim ton.
Vn trng tm c xc nh qua cc tiu ch ch yu: tnh h trng ca vn nh
hng n ngi s dng thng tin, ri ro qun l, d kin tc dng ca kim ton vn
h trng cn c la chn v kh nng kim ton.
d) Xy dng h thng tiu ch v mc tiu chun nh gi hot ng
Ty theo yu cu chung v mc tiu kim ton cng iu kin thc t ca i
tng v khch th kim ton, on kim ton cn xy dng h thng tiu ch v mc
tiu chun nh gi hot ng v tho lun vi n v c kim ton xc nh yu
cu v kh nng o lng cng t chc tnh ton hay xc nh.
e) Xy dng chng trnh kim ton
Vic xy dng chng trnh kim ton cn hng ti cc mc tiu:
-Thit lp mi quan h gia mc tiu kim ton vi ni dung v phng php
kim ton cn s dng.
-Trn c s quan h gia mc tiu vi ni dung, phng php kim ton cn xy
dng h thng th tc kim ton thch ng vi tng ni dung kim ton.
-To lp c s gim st v nh gi cht lng kim ton.
2.2. Thc hin k hoch
2.2.1. c im thc hin k hoch kim ton hot ng quy m nh
Khi kim ton mt chng trnh mc tiu, mt d n u t, mt hot ng c
th, sau khi lp k hoach kim ton, vic thc hin c tp trung vo vic phn tch
su kim sot qun tr ni b v nghin cu hiu qu hot ng, hiu nng qun l.
Nhng mc tiu kim ton ny c tnh c lp tng i nn khng c quy tc chung
cho mt trnh t duy nht gia cc mc tiu ny. Tuy nhin, thng thng vic phn
tch su v qun tr ni b c thc hin trc khi nghin cu hiu qu v hiu nng.
a) Nghin cu kim sot qun tr ni b
Cch thc nghin cu kim sot qun tr ni b c th khi qut nh sau:
-Nm cc trnh t cng vic: C th s dng lu cho cc bc cng vic
(Biu tng bc) hoc cc cm nang hay s tay theo di trnh t cng vic (lu k).
- Theo di mt s khon giao dch trng yu m bo s hiu bit v h
thng: Kt hp phng php chn mu phi ngu nhin vi p dng trc nghim chi tit
v s tun th.

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-nh gi ban u v KSNB: R sot ln lt t u n cui rt ra nhng

im mnh v nhng im yu ca KSNB.
-Khng nh hiu lc ca KSNB qua p dng thng xuyn nhng im mnh
bng cch s dng trc nghim tn sut.
-Kt lun v nhng im mnh v im yu ca KSNB hnh thnh bo co
tng hp: Cn phn bit r mc hiu lc ca cc phng thc v t chc iu hnh
trong qun tr ni b.
b) nh gi hiu qu hot ng v hiu nng qun l
Hiu qu hot ng v hiu nng qun l u lin quan trc tip n kt qu u
ra v phn ln u c nh gi theo tiu chun xc nh bng cc tr s ca cc ch
tiu. Do vy trnh t nh gi thng thc hin qua 4 bc:
-Nghin cu nhng tiu chun hin c: c th do n v xy dng hoc t cc
n v bn ngoi. Nhng tiu chun ny cn c nh gi trc khi s dng.
-Xc nh cc tiu chun p dng: Nhng tiu chun p dng khng ch l c s
nh gi v cn tr thnh c s xy dng mc tiu hot ng trong nhng k sau nn
trc ht cn r sot mc c gng v kh nng cn c th su tm c. Sau mi
thnh vin trong on c th kt hp gia cc nh gi vi la chn tiu chun c th
p dng.
-nh gi thng tin v cch thc xc nh tiu chun: c thc hin trn c s
nghin cu kim sot qun tr ni b. Nu cuc kim ton khng bao hm nghin cu
kim sot qun tr ni b, vic nh gi ny phi da vo c s i chiu ngun, k c
khi khng nh c thng tin y v tin cy cho vic nh gi hiu qu, hiu nng.
-nh gi hiu qu hot ng v hiu nng qun l: c thc hin sau khi c
y thng tin tin cy cng vi cch thc xc nh tiu chun m bo tnh ton din,
tnh hin thc v kh nng so snh.
2.2.2. c im thc hin k hoch kim ton hot ng quy m ln
Do kim ton hot ng quy m ln rt ch trng lp k hoch kim ton nn
giai on thc hin k hoch c th gim bt rt nhiu cng vic m t nhn bit v
kim sot ni b, xy dng tiu ch v tiu chun nh gi cng nh nhng trc
nghim v tnh thng xuyn ca cc trnh t v cc cch thc t chc, Nhng cng
vic c th ch yu trong thc hin k hoch kim ton hot ng quy m ln nh
sau:
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a) Vi mc tiu nh gi hiu lc ca h thng qun tr ni b cn thc hin y

cc cng vic ch yu:
-Nghin cu mi trng kim sot ca n v v nhn thc, quan im, thi
ca nh lnh o cp cao, v chnh sch nhn s v c cu t chc, v t chc v hot
ng ca ban kim sot v b phn kim ton ni b, tm hiu v h thng k ton v
thc hin th tc kim sot.
-nh gi hiu lc ca cc quy nh v trnh t trng yu la chn nghin
cu: Ni dung nh gi tp trung vo mc tiu kim ton song cn nu c mc tc
ng, nhng im mnh, im yu ca h thng, d kin ri ro v xut ci tin.
b) Vi mc tiu nh gi hiu qu hot ng v hiu nng qun l, c th ca
cng vic th hin qua 2 mt ch yu:
-o lng hiu qu hot ng v hiu nng qun l: Da trn c s h thng tiu
ch c xy dng v nhng ti liu thu thp qua nghin cu h thng KSNB c th
tnh ton cc ch tiu v h thng cc nguyn tc o lng hiu qu v hiu nng.
-Phn tch kt qu o lng: Phn tch kt qu o lng khng ch dng li
vic so snh mc thc t t c vi mc tiu chun m cn i su vo nhn t v
nguyn nhn dn n kt qu hoc chnh lch gia thc t vi tiu chun nh gi v
kt qu . Phng php phn tch c th t cc phng php phn tch chung (chi tit
ha, tng quan,) hoc phn tch thng k hoc phn tch ti chnh,
2.3. Tng hp v bo co
Kim ton hot ng khng i hi chun ha kt lun vo mt s loi kin
nh kim ton ti chnh m ty thuc vo loi hnh hot ng, mc tiu kim ton cng
nh yu cu ca nh qun l, yu cu c th v tng hp v bo co c th khc
nhau. Tuy nhin, c th khi qut nhng bc chnh ca qu trnh ny ln lt nh sau:
-Xc nh mt k hoch tng th qua nh gi tng qut tnh hnh v kt qu
kim ton.
-Tp hp thng tin theo k hoch tng th.
-Son tho bo co vi nhng nh gi kim ton v nhng bnh lun ca nh
qun l.
-Trao i vi n v c kim ton v cc pht hin kim ton, thng nht cc
kt lun v kin ngh hoc nhng thng tin cn b sung
-Hon tt bo co v chuyn n ng a ch theo phng thc xc nh.
2.4. Theo di thc hin kt lun v kin ngh kim ton
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y l giai on c th ca kim ton hot ng. Tnh c th ny khng ch

c chi phi bi ch th kim ton hot ng m cn do tnh cht, mc tiu ca loi
hnh kim ton ny.Vic theo di thc hin kt lun v kin ngh kim ton cn v c
th c thc hin vi s kt hp cht ch gia ch th vi khch th kim ton nhm
mamg li li ch cho c hai. Vi khch th kim ton, bc ny l qu trnh trao i,
hc hi v s dng kinh nghim ca cc chuyn gia vo nng cao hiu lc qun tr ni
b, hiu qu hot ng v hiu nng qun l. Vi ch th kim ton, bc ny gp phn
nng cao hiu lc ca bo co kim ton v l c hi c rt v tch ly kinh nghim
cho cc cuc kim ton sau.

33