M U

Ngy nay, trong tin trnh hi nhp v pht trin nn kinh t th gii, nn kinh t nc ta c nhng bc pht trin mnh m, bc chuyn mnh vt bc. Vi chnh sch m ca v to iu kin thc y sn xut pht trin, mi trng kinh doanh ngy cng rng m, nhiu doanh nghip ra i vi quy m ln, thu ht ngy cng ng o s quan tm ca cc nh u t, ca nhng ngi quan tm ti tnh hnh ti chnh ca doanh nghip. C c iu l s ng gp khng nh ca ngnh kim ton. Nhng kt lun ca kim ton vin v tnh trung thc v hp l ca Bo co ti chnh trong cuc kim ton ng vai tr quan trng i vi quyt nh ca cc nh u t, i vi s pht trin lnh mnh ca doanh nghip. a ra nhng kt lun , kim ton vin phi thu thp nhng bng chng kim ton y v c gi tr. Vic thu thp v nh gi bng chng kim ton din ra trong sut cuc kim ton, l c s chng minh cho cc bo co kim ton. Vi tm quan trng ca vic thu thp bng chng kim ton em la chn ti: Bng chng kim ton v cc yu cu thu thp bng chng kim ton trong kim ton bo co ti chnh vit n mn hc ca mnh. B cc ca n Chng 1: L lun chung v BCKT trong kim ton Bo co ti chnh. Chng 2: c trng v yu cu v tnh y v tnh tin cy trong qu trnh thc hin cc k thut thu thp BCKT. Chng 3: Mt s bin php tng cng tnh y v tnh tin cy ca BCKT trong kim ton Bo co ti chnh Qua y, em xin gi li cm n n thy gio TS. Phan Trung Kin tn tnh hng dn em hon thin ti ny. Do hn ch v thi gian v kh nng nn ti nghin cu khng th trnh khi nhng thiu st. Em rt mong c s gp ca cc thy c, cc anh ch KTV v cc bn sinh vin em hon thin hn na ti nghin cu ny. Em xin chn thnh cm n !

CHNG I:

L LUN CHUNG V BNG CHNG KIM TON V CC YU CU THU THP BNG CHNG TRONG KIM TON BO CO TI CHNH

1.1 Khi nim bng chng kim ton

Bng chng ni chung c th hiu l nhng vt, chng c c th dng chng minh mt s vic no l c tht. Nhng gi thuyt mun chng minh l ng cn c nhng l lun v cn c thuyt phc, iu cho thy bng chng c vai tr quan trng trong rt nhiu lnh vc khc nhau ca i sng x hi. Trong kim ton ti chnh, bng chng l kt qu trc tip ca c qu trnh thc hnh kim ton, bng chng l cn c thuyt phc cho nhng kt lun ca KTV v nhng bng khai ti chnh ca n v c kim ton. ng thi cc bng chng ny cng xc lp gi tr php l cho nhng kt lun ca KTV, bng chng khi thu thp cn m bo y v thch hp. Theo chun mc kim ton s 500: Bng chng kim ton l tt c nhng ti liu, thng tin do KTV thu thp c lin quan n cuc kim ton v da trn thng tin ny KTV hnh thnh nn kim ca mnh. Xt v thc cht, kim ton chnh l qu trnh thu thp v sot xt, nh gi cc bng chng kim ton. thu thp, KTV p dng cc phng php thu thp bng chmg cn sot xt v nh gi bng chng, KTV phi cn c vo nhng tnh hung c th ca cuc kim ton kt hp cc nguyn tc nh gi BCKT. 1.2 Phn loi Bng chng kim ton 1.2.1 Phn loi theo ngun gc bng chng

Cn c vo ngun gc thng tin, ti liu lin quan n nhng bng chng thu thp c, BCKT gm:

Bng chng do KTV t khai thc v pht hin thng qua

vic vn dng nhng phng php v k thut thch hp nh: BCKT kim k thc t, tnh ton li cc bng biu ca n v, i chiu xc minh qua cc ti liu, nhng ghi chp thng qua quan st h thng Kim sot ni b ca n v c kim ton, thm tra hoc phng vn nhng c nhn c lin quan hoc c trch nhim.
-

Bng chng c c do n v c kim ton cung cp:

y l nhng ti liu m n v c kim ton pht hnh v lun chuyn n cc b phn ni b hoc ra bn ngoi n v v cc thng tin m KTV c n v cung cp nh: Cc chng t v ho n bn hng, cc ghi chp v bo co k ton, cc kin gii trnh ca cn b nghip v, cn b qun l c trch nhim trong n v c kim ton.
-

Bng chng do bn th ba cung cp: Cc bn xc nhn n,

xc nhn cc khon phi thu ca khch hng, phiu i chiu s d ti khon ti ngn hng Cc bng chng c lp do i tng bn ngoi n v c lin quan n BCTC ca n v nh ho n bn hng ho, s ph ngn hng, giy bo n, c ca ngn hng Ngoi ra, BCKT rt phong ph v a dng, cn mt s loi bng chng khc lin quan n mt s cc c quan ti chnh, c quan thu, c quan hi quan Cc bng chng c bit nh: Gii trnh ca Ban gim c, nh gi ca chuyn gia 1.2.2 Phn loi theo loi hnh bng chng

Loi hnh bng chng hay cn gi l dng bng chng, phn loi theo tiu ch ny, BCKT bao gm cc loi sau:
-

Bng chng vt cht: L bng chng m KTV thu thp

trong qu trnh kim k ti sn ca n v nh: tin mt tn qu, cc loi chng

3

khon v giy t c gi khc hoc cc bin bn nh gi, i chiu vt t ti sn, nhng o c thc t m KTV thc hin. Bng chng vt cht l loi bng chng c tin cy cao nu dng nh gi v quy m v tnh hin hu ca ti sn.
-

Bng chng khng c dng vt cht: cc ghi chp k ton,

cc gii trnh, cc vn bn xc nhn, ti liu tnh ton li ca KTV thng qua xc minh v phn tch s liuCc bng chng thu thp thng qua phng vn hay quan st i tng kim ton c lin quan. Cc bng chng loi ny thng l nhng ghi chp ca KTV trong cc cuc phng vn, ghi m, chp nh, quay phim m KTV c c khi quan st thc t ti n v. 1.3 Cc yu cu ca bng chng kim ton BCKT l kt qu m cc KTV c c sau khi thc hnh cc bc trong chng trnh kim ton nh, l c s cho tnh thuyt phc ca cc kt lun trong bo co kim ton ca KTV. Bng chng mang tnh cht quyt nh n vic KTV s a ra kt lun kim ton loi no? Do , BCKT phi m bo hai yu cu c bn, cn gi l thuc tnh c bn ca BCKT: tnh y v tnh thch hp. Tnh y v tnh thch hp lun i lin vi nhau v c p dng cho cc bng chng kim ton thua thp c t cc th tc th nghim kim sot v th nghim c bn. 1.3.1 Yu cu v tnh y ca BCKT

Tnh y ca BCKT l khi nim v quy m hay l s lng bng chng cn thit cho kt lun kim ton. a ra kt lun kim ton ng n nht, thch ng nht, KTV phi thu thp s lng bng chng. Tuy nhin, khng th c quy nh c th no quy nh s lng bng chng cho mi cuc kim ton. S y ca cc BCKT m KTV thu thp ph thuc vo tng tnh hung ngh nghip c th v i hi xt on ngh nghip ca KTV. Trc khi
4

xc nh s lng v loi hnh bng chng cn thu thp, KTV phi thc hin bc u tin l tm hiu khch hng ca mnh. Khi kim ton, KTV cn cn nhc nhng yu t nh hng n s lng BCKT, n tnh y ca bng chng, cc loi bng chng v c trng c th ca cc k thut s s dng c nhng quyt nh ph hp. Bng chng kim ton y v s lng s gip KTV a ra nhng kt lun kim ton c gi tr hn. Trong qu trnh kim ton, KTV nn xc nh r cc mc tiu kim ton, nh vy s gip KTV ln k hoch c hiu qu hn trong vic thu thp bng chng y s lng cn thit.
1.3.2

Yu cu v tnh thch hp ca bng chng kim ton

Tnh thch hp hay cn gi l tnh hiu lc ca BCKT l khi nim th hin cht lng ca BCKT, tnh thch hp l thc o cht lng ca bng chng thu thp, do vy n ch ph thuc cc th thc kim ton c la chn l ch yu. C nhiu yu t nh hng ti tnh thch hp ca BCKT nh: loi hnh hay dng ca bng chng, h thng kim sot ni b, ngun gc thu thp BCKT v s kt hp cc BCKT. Bng chng kim ton c coi l c tnh thch hp trc ht phi m bo s ph hp vi c s dn liu kim ton, ph hp vi mc tiu kim ton xc nh ban u. Chng hn, bng chng thu thp t vic chng kin kim k ti sn c nh s l bng chng ph hp vi c s dn liu l hin hu ca ti sn trong n v, bng chng thu c t vic xc nhn n phi thu tho mn c s dn liu quyn v ngha v. Trong kim ton ti chnh, KTV thng s dng nhng bng chng mang tnh cht xt on nhiu hn nhng bng chng mang tnh khng nh chc chn, m bo tin cy cho bng chng kim ton phc v cho cc c s dn liu, c th c nhiu bng chng cng phc v cho mt c s dn liu.
5

Ni tm li, BCKT bao gi cng phi m bo hai yu cu l s y v tnh thch hp KTV s dng a ra nhng kt lun v BCTC ca n v mt cch thch ng nht. i vi hai yu cu trn y, khng c mt chun mc no quy nh v s lng cng nh cht lng bng chng, KTV phi cn c vo tng tnh hung ngh nghip c th d nh nhng cng vic c th trong thu thp bng chng cng nh loi bng chng trong giai on lp k hoch. Mc y v tnh thch hp ca cc BCKT l nhn t quyt nh xem KTV s a ra loi kin kim ton no. Di y l s biu hin mi quan h gia hai thuc tnh y v tin cy vi kin kim ton: Bng chng kim ton

Thch hp v y

Thch hp nhng khng y

Thu thp nhiu nhng khng c gi tr

S lng t v khng c gi tr

kin chp nhn ton phn

kin khng chp nhn

kin chp nhn tng phn

kin t chi a ra kin

S 1.1

Mi quan h gia BCKT v kin kim ton

Trong qu trnh thc hnh kim ton, c rt nhiu kh nng c th xy ra i vi vic thu thp bng chng ca KTV. Cc bng chng thu c c th thch hp, ng tin cy hoc ngc li, khng y v khng c gi tr. Khi
6

, nu cc th tc kim ton thay th cng khng gip cho KTV thu c nhng bng chng c gi tr hn, KTV vn bt buc phi a ra kin kim ton. V loi kin kim ton no c a ra hon ton ph thuc vo s lng v cht lng ca cc BCKT.
1.4 Cc phng php k thut thu thp bng chng kim ton

Khi thu thp BCKT, kim ton vin p dng nhng phng php k thut khc nhau theo tng yu cu v tc dng ca bng chng. Tng phng php c nhng c trng ring, nhng cch thc tin hnh ring bit, v th, bng chng kim ton thu thp c t nhng phng php ny cng c nhng tc dng v mc tin cy khc nhau i vi tng mc tiu kim ton. Cc phng php k thut thu thp bng chng bao gm:
-

Kim k vt cht: L qu trnh kim k ti ch hay tham gia

kim k cc loi ti sn ca doanh nghip. Kim k vt cht thng p dng vi nhng ti sn c hnh thi vt cht c th nh hng tn kho, tin mt tn qu, cc giy t thanh ton c gi tr v ti sn c nhKim k cung cp bng chng c tin cy cao nht v kim k l qu trnh xc minh s hin hu ca ti sn, mang tnh khc quan, hn na cch thc hin k thut ny n gin, ph hp vi chc nng xc minh ca kim ton. Tuy nhin, n vn c nhng hn ch nht nh l n ch cho bit v tnh hin hu, s lng ca ca ti sn m khng cho bit quyn s hu ca n v i vi ti sn, cht lng v tnh k thut ca ti sn . Nh vy, khi thc hin phng php ny cn i km vi phng php khc xc nh tnh s hu v gi tr ca ti sn .
-

Xc minh ti liu: L phng php xem xt, kim tra v xc

minh ca KTV thng qua vic kim tra i chiu cc chng t, ti liu, s sch k ton v cc vn bn c lin quan sn c trong n v kim ton. Phng php ny c u im l vic kim tra tng i thun tin do ti liu thng c sn v
7

chi ph kim ton thng t hn cc k thut khc. Tuy nhin, tin cy ca ti liu ph thuc vo ngun gc ca bng chng, cc ti liu cung cp c th b sa cha, gi mo lm mt tnh khch quan nn cn c s kim tra, xc minh bng cc phng php k thut khc.
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Ly xc nhn: L phng php thu thp thng tin do cc

bn th ba c lp cung cp xc minh tnh chnh xc ca cc thng tin m KTV cn nghi vn. Cc i tng m KTV thng gi th xc nhn ly thng tin l ngn hng, ch n, c ng, khch hngTh xc nhn thng thng do n v c kim ton gi nhng KTV theo di v th tr li thng gi trc tip cho KTV chu trch nhim theo di qu trnh ny. Phng php ny c u im l bng chng thu c c tin cy cao nu KTV thc hin ng quy trnh v m bo: thng tin cn phi c xc nhn theo yu cu ca KTV; s xc nhn phi c thc hin bng vn bn; s c lp ca bn th ba v KTV phi kim sot c ton b qu trnh gi v nhn th xc nhn. Tuy nhin, k thut ny c nhc im l chi ph ln do phm vi p dng tng i gii hn.
-

iu tra, phng vn: L vic tm kim thng tin t ngi

c s hiu bit bn trong hoc bn ngoi doanh nghip. iu tra bao gm c vic chnh thc gi th vn bn n bn th ba v c vic phng vn nhn vin trong n v. Phng php ny c u im l gip KTV thu thp c bng chng cha c nhm thu thp thng tin phn hi cng c lun c ca KTV. Tuy nhin, nhc im ca k thut ny ny l tin cy ca bng chng khng cao do i tng c phng vn ch yu l ngi trong n v c kim ton nn thiu tnh khch quan, cht lng ca bng chng cng ph thuc vo trnh v s hiu bit ca ngi c hi.

Quan st: L vic theo di mt hin tng, mt chu trnh

hoc mt th tc do ngi khc thc hin nh gi mt thc trng hay hot ng ca n v c kim ton. KTV c th s dng k thut quan st tng tin cy cho BCKT. Tuy nhin, bn thn bng chng thu thp c bng k thut ny cha th hin c tnh y nn cn i km vi k thut khc.
-

Tnh ton: L qu trnh KTV kim tra tnh chnh xc s

hc, bao gm vic kim tra li mu cc tnh ton v kim tra s chuyn dch thng tin do khch hng thc hin trong k c kim ton. Kim tra li mu tnh ton gm c vic tnh li cc ho n bn hng, hng tn kho, cng cc s nht k v s ph, tnh ton li cc gi thnh, ph tn khu hao, d phng, thu doanh thu u im ca k thut ny l cung cp bng chng c tin cy cao, xt v mt s hc. Tuy nhin, nhc im l cc php tnh v phn b i khi kh phc tp, tn thi gian.
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Th tc phn tch: L qu trnh so snh, i chiu, nh gi

cc mi quan h xc nh tnh hp l ca cc s d trn ti khon. Do , k thut phn tch c coi l th tc kim ton hu hiu v c s dng tt c cc giai on ca qu trnh kim ton nhm thu thp nhng BCKT c gi tr cao. Kim ton ti chnh c rt nhiu nhng phng php k thut thu thp bng chng, mi phng php c nhng u im v nhc im khc nhau, ng thi cc bng chng thu thp c ca mi phng php c tin cy khc nhau. Trong qu trnh kim ton, KTV cn kt hp cc phng php k thut ny cng cc yu cu ca mc tiu kim ton xc nh ban u c s lng bng chng tin cy c th l cn c thuyt phc cho kt lun v tnh trung thc v hp l vi BCTC ca n v c kim ton.

CHNG II:

YU CU V TNH Y V TNH THCH HP CA BNG CHNG KIM TON TRONG QU TRNH THC HIN CC K THUT THU THP BNG CHNG

2.1 Nguyn tc xt on v nh gi bng chng kim ton Sau khi thu thp BCKT, KTV phi thc hin bc nh gi cc bng chng ny, xem xt s hu dng ca cc bng chng thu thp c dng lm cn c cho kt lun kim ton. Hin ti, khng c chun mc no nh gi nhng thuc tnh ca BCKT, tuy nhin qu trnh nh gi cn tun th nhng nguyn tc chung. 2.1.1 ton Nhng nguyn tc xt on v nh gi cc BCKT c m bo s y hay khng, KTV cn bit nhng nhn t nh hng n s y . 2.1.1.1 BCKT
-

Nguyn tc nh gi tnh y ca bng chng kim

Nhng yu t nh hng n tnh y ca

Tnh trng yu: Kim ton ti chnh l qu trnh KTV tm hiu v

a ra kt lun xem cc BCTC c c trnh by trung thc v hp l trn cc kha cnh trng yu hay khng? Trng yu c hiu khi qut l khi nim ch tm c bn cht ca sai st hay gian ln trong cc thng tin ti chnh. Nu KTV c nhng xt on v nh gi khng chnh xc trong nhng khon mc mang tnh cht trng yu th c kh nng KTV vin s a ra nhng kt lun sai

10

lm v BCTC ca n v. Do , vi khon mc hay thng tin c xc nh l trng yu th s lng bng chng cn thu thp cng nhiu trnh ri ro.
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Tnh hiu lc ca bng chng: Bng chng c tin cy cng thp

th s lng bng chng cn thu thp cng nhiu, nguyn nhn l vi nhng bng chng c tin cy thp m s lng t th khng lm cn c cho KTV a ra nhng kin thch ng v thng tin trong BCTC ca n v. Ngc li, nu bng chng cng khch quan, cng c tin cy cao th s lng bng chng cn thu thp cng t.
-

Mc ri ro: Ri ro kim ton c th hiu l nhng kh nng m

KTV c th a ra kin khng thch ng v BCTC ca n v do nhng sai st nghim trng hoc nhng iu khng bnh thng trong BCTC khng c pht hin. Trc khi thc hin thu thp BCKT, KTV phi lm nhng th tc nh gi ri ro ca cc khon mc kim ton, khon mc no c ri ro cng ln th s lng bng chng cn thu thp cng nhiu v ngc li. Ngoi ra, cn mt s nhng nhn t khc nhng nh hng khng ng k.
2.1.1.2

Nguyn tc xt on v nh gi tnh y ca

BCKT y l nhng nguyn tc bt buc m KTV phi p dng khi nh gi tnh y ca BCKT:
-

BCKT phi kt lun v i tng cho nn mi mc hay khon

mc c nh gi l cha ng ri ro u phi thu thp bng chng nh gi. Nu mc ri ro c nh gi cng cao th s lng bng chng thu thp cng nhiu.

11

Nu mt khon mc c nh gi l c ri ro cao c nh hng

trng yu n BCTC ca n v th KTV cn thu thp cng nhiu bng chng lm gim thiu ri ro kt lun.
-

BCKT phi c thu thp cho tng c s dn liu ca BCTC. Bng

chng lin quan n mt c s dn liu ny khng th b p hay thay th cho bng chng lin quan ti c s dn liu khc. C th c nhiu Bng chng cng phc v cho mt c s dn liu.
-

Nu nhiu bng chng c ngun gc khc nhau c mu thun vi

nhau th KTV cn thc hin thu thp cc bng chng hoc kim tra b sung c thm nhng bng chng cn thit nhm gii quyt mu thun .
-

Trong qu trnh nh gi, nu KTV nghi ng c nhng sai st lin

quan n c s dn liu lm nh hng trng yu n BCTC, KTV cn thc hin ngay nhng bin php b sung nhm loi tr nhng nghi ng .
-

BCKT c tin cy cng thp th cng cn thu thp nhiu bng

chng. Bng chng c s lng t m tin cy li thp khng th KTV a ra nhng kt lun kim ton thch ng cho nhng BCTC. Mun nhn nh xc ng v nhng i tng kim ton c th no , s lng bng chng m KTV cn thu thp phi tng ln.
2.1.2

Nguyn tc nh gi tnh thch hp ca bng chng kim

ton
2.1.2.1

Nhng yu t nh hng n tnh thch hp ca

BCKT
-

Ngun gc bng chng: Bng chng thu thp c t bn ngoi th

c tin cy cao hn bng chng c c nh n v cung cp. BCKT c c khi KTV thc hin xem xt nh gi c tin cy hn nhng bng chng ch da vo ti liu m bn th ba cung cp
12

Loi hnh hay dng ca bng chng: Bng chng vt cht v s

hiu bit ca KTV v cc lnh vc kim ton c xem l c tin cy cao hn bng chng bng li.
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Mc khch quan ca bng chng: Bng chng c tnh khch

quan th cng c tin cy cao hn nhng bng chng c c phi thng qua vic xt on nh gi ch quan. Bng chng cng c tnh khch quan cng th hin s c lp ca vic thu thp bng chng ca KTV.
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Cht lng ca h thng kim sot ni b: H thng kim sot ni

b ca n v c kim ton l h thng c ch chnh sch c tc dng ngn chn nhng sai phm trong qu trnh thc hin nhng nghip v k ton cng nh ghi chp nhng nghip v . H thng ny lun lun tn ti trong qu trnh sn xut kinh doanh ca doanh nghip v pht huy tc dng khc nhau nhng doanh nghip c trnh qun l khc nhau. Bng chng thu thp c t n v s c tin cy cao hn nu h thng Kim sot ni b ca n v hot ng c hiu lc. Nguyn nhn l trong nhng n v c h thng kim sot ni b hot ng c hiu lc th kh nng tn ti nhng sai phm m n v khng pht hin c s thp hn.
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Trnh chuyn mn ca cc c nhn cung cp thng tin: Thng

tin thu thp c t bn th ba d l ngun thng tin c lp, khch quan nhng bng chng thu c ch c tin cy nu bn th ba cung cp thng tin, bng chng l c nhn, n v c trnh chuyn mn v vn cn tm bng chng.
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S kt hp ca cc bng chng: Bng chng kim ton nu thu

c t nhiu ngun khc nhau s c tin cy cao hn nhng bng chng ch c mt ngun n l chng minh. Nu cc c nhiu ngun thng tin khc nhau

13

c nhng kt lun tri ngc nhau, mu thun nhau, KTV cn thc hin thm cc bin php nhm gii quyt mu thun . Tm li, BCKT phi m bo tnh tin cy c gi tr i vi vic a ra nhng kt lun kim ton.
2.1.2.2

Nguyn tc sot xt v nh gi tnh thch hp ca

BCKT Nhm m bo tnh thch hp ca BCKT trong qu trnh nh gi v xt on cc bng chng, khi nh gi nhng bng chng kim ton c hiu lc hay khng, KTV cn tun th nhng nguyn tc sau:
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KTV phi tin hnh kim tra, phn tch cc bng chng thu thp

c nh gi, nhn xt, kt lun v ni dung tin hnh kim ton.

-

Khi kim ton v thu thp bng chng, KTV phi c nhng ghi chp

y cc bng chng ng thi phn loi, sp xp, qun l cc bng chng kim ton theo tng mi quan h kinh t-ti chnh v ni dung, phm vi kim ton, lm c s cho vic lp bo co kim ton. C th cn c theo nhng gi sau ca Lin on K ton quc t xt on v nh gi BCKT: + Bng chng ghi thnh vn bn gi tr hn bng chng bng ming. Bng chng nguyn bn gi tr hn bng chng sao chp. + Bng chng thu c t ngun c lp bn ngoi c gi tr hn bng chng thu c ti n v c kim ton. + Bng chng do KTV t phn tch tnh ton tin cy hn bng chng do ngi khc cung cp. + Khi nhiu ngun thng tin cng cng c cho mt bng chng th c tin cy cao hn mt thng tin n l.

14

+ Khi KTV cm nhn c tnh trung thc v nng lc ca cn b qun l v nghip v ca n v th vic xt on bng chng tch cc s n gin hn bng chng tiu cc v ngc li. Nh vy, khi nh gi tin thch hp hay cht lng ca BCKT, KTV phi tun th nhng nguyn tc v ngun gc bng chng, hnh thc bng chng, v s kt hp cc bng chng v mc khch quan theo dng bng chng.
2.2 Nhng c trng v yu cu c th v tnh y v thch hp

ca bng chng kim ton trong qu trnh thc hin cc k thut thu thp bng chng Cc k thut thu thp bng chng kim ton khc nhau s c nhng sn phm l nhng BCKT khc nhau v tnh cht, gi tr v tc dng chng minh i vi tng mc tiu kim ton. BCKT bao gm hai thuc tnh c bn l Tnh y v Tnh thch hp (tnh hiu lc). KTV khi p dng nhng k thut thu thp bng chng cn hiu r mi quan h, tc dng ca tng k thut vi nhng thuc tnh ca bng chng thu c nhng bng chng c gi tr, ph hp vi mc tiu kim ton.
2.2.1

Mi quan h gia cc k thut thu thp bng chng v cc

thuc tnh ca bng chng kim ton Khi thu thp BCKT, mun m bo tnh y v tin cy ca bng chng xy dng kt lun kim ton, KTV cn xem xt v nh gi cc bng chng thu thp c trong tt c cc giai on ca qu trnh kim ton. Kt qu trc tip sau khi kt thc giai on thc hin kim ton chnh l BCKT. Sot xt v nh gi nhng thuc tnh cn thit v tc dng ca bng chng trong qu trnh kim ton kp thi c nhng bng chng b sung nu nh gi ca KTV cho thy l s lng bng chng thu thp c khng lm cn
15

c cho kt lun kim ton. Hn na, nu nhng bng chng thu c khng c gi tr, KTV cn p dng cc th tc thay th tm kim bng chng khc c tc dng tng ng khi a ra kt lun. Khi , KTV xc nh th tc kim ton thay th v tin hnh cc k thut thu thp bng chng thay th. Khi thu thp bng chng, KTV ng thi sot xt nhng bng chng c m bo hai thuc tnh yu cu hay khng? Xc nh r t c cc mc tiu kim ton, KTV s p dng cc k thut no, p dng nh th no, trong nhng phn hnh no, khi , KTV vn c th a ra nhng kt lun thch ng v BCTC, m bo cc mc tiu kim ton sao cho chi ph kim ton l ti thiu. S lng bng chng cn va sc thuyt phc kt lun nhng khng qu nhiu bng chng khng cn thit. Mi phng php k thut trong qu trnh thc hin u c nhng hn ch nht nh nh hng ti cc thuc tnh yu cu i vi BCKT. Mi k thut c nhng yu cu khc nhau nhm tm kim nhng bng chng c tin cy cao. Tnh a dng ca cc phng php k thut thu thp bng chng s lm cho s lng v tnh cht ca cc BCKT cng tr nn a dng hn. Do , vic xc nh s lng bng chng ph hp v c gi tr i vi KTV tr nn phc tp hn.
2.2.2

Yu cu v tnh y v thch hp khi p dng cc k

thut thu thp bng chng 2.2.2.1 Yu cu i vi k thut kim tra vt cht

Kim tra vt cht hay kim k ch p dng c cho cc ti sn c hnh thi vt cht c th, v tnh c gi tr ca Bng chng thu c thng qua k thut ny ch c tc dng ti thi im kim k. Tc l, s hin hu ca ti sn kim k, s y d ca ti sn kim k trong bin bn kim k ch mang tnh

16

cht thi im. Bng chng loi ny c tin cy cao v n hon ton mang tnh khch quan. Khi , bng chng kim k c tin cy cao v y ph thuc vo thi im kim k v quy m kim k. Nu l kim ton BCTC c nm th kim k vo thi im cui nm v thng l cuc kim k ton din. Nu l kim k t xut phc v cho vn chia tch hay sp nhp doanh nghip th kim k c th thc hin vo thi im no trong nm trc khi chia tch, sp nhp v c th tin hnh kim k in hnh. Hn na, trong qu trnh kim k, nu KTV khng c mt ti hin trng quan st trc tip hot ng kim k th bng chng thu thp t ln kim k ny s gim gi tr, khi , KTV cn cn nhc xem c cn thit thc hin cc th tc thay th m bo s lng bng chng cn thit cho kt lun kim ton.

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2.2.2.2

Yu cu i vi k thut kim tra ti liu

Kim tra ti liu l k thut thu thp bng chng c chi ph tng i thp, thc hin kh thun tin v d dng. Tuy nhin ti liu c rt nhiu ngun gc khc nhau v cc ngun cung cp khc nhau c mc khch quan khc nhau i vi ti liu . Khi s dng bng chng t ngun ny, tin cy ca n cn ph thuc vo s c lp ca cc ti liu i vi n v c kim ton. Hn na, cc ti liu khi cung cp cho KTV khng loi tr trng hp b sa cha lm mt tnh khch quan. K thut ny mun m bo thu c nhng bng chng c gi tr, tin cy cao, KTV khi thc hin phi nh gi ri ro, nh gi nhng kh nng c th xy ra sai phm sa cha ti liu. Khi kim ton, KTV cn kim tra, xc minh nhng tnh trung thc ca cc ti liu ny thng qua cc k thut khc.
2.2.2.3

Yu cu i vi k thut xc nhn

K thut xc nhn c s dng s gip KTV c c nhng thng tin cn xc nhn theo yu cu ca KTV, bng chng thu c bng vn bn v bng chng mang tnh c lp tng i vi n v c kim ton. Tuy nhin, chi ph kim ton kh ln v phm vi xc nhn b gii hn, hoc c th c s dn xp gia n v c kim ton v bn th ba. Khi , KTV thc hin k thut ly xc nhn ca bn th ba, n v c kim ton l ch th gi th xc nhn nhng KTV phi theo di qu trnh gi th xc nhn bo thu thp y nhng th xc nhn c phc p, m bo doanh nghip thc hin ng trnh t v k thut gi xc nhn. Th phc p thng gi trc tip cho KTV ph trch vn ly xc nhn m bo gi tr ca bng chng ny. Th xc nhn c phc p phi cn s lng quy nh v c tnh khch quan the nhng yu cu ly xc nhn m KTV xc nh
18

ban u. l s lng th xc nhn cn thit chng minh cho nghip v cu KTV. Ngc li, nu xc nhn c phc p khng s lng cn thit hoc theo nh gi l khng khch quan th bng chng kim ton khng th lm cn c cho kt lun kim ton ca KTV. Khi , KTV cn tin hnh nhng th tc kim ton thay th trnh nhng kin chp nhn tng phn v BCTC ca n v.
2.2.2.4

Yu cu i vi k thut iu tra, phng vn

BCKT thu thp c t k thut phng vn c tin cy khng cao do i tng c phng vn thng l nhng ngi bn trong n v, do vy, tnh khch quan ca bng chng b gim thiu. Hn na, cht lng bng chng hay l tin cy ca bng chng loi ny cn ph thuc vo trnh ca ngi c phng vn. V vy, khi p dng k thut ny, KTV phi m bo s la chn nhng i tng phng vn ph hp vi yu cu ca cuc kim ton. Bng chng phng vn c tin cy khng cao nn thng ch s dng vi tc dng b sung, cng c cho cc kt lun kim ton. m bo l cc BCKT thu thp bng k thut ny c gi tr th KTV cn sot xt cng vic ny t trong qu trnh thc hin phng vn. Qu trnh phng vn phi thc hin mt s i tng theo k hoch, i tng phng vn c la chn ph hp vi vn cn xc minh, tr li phng vn m bo yu cu khch quan, khng thin lch hay c tr li sai s tht. Khi , bng chng thu c mi c coi l c gi tr.
2.2.2.5

Yu cu i vi k thut Quan st

BCKT thu c t k thut quan st l loi bng chng c tin cy cao, hu ch trong nhiu phn hnh k ton. KTV thng s dng k thut ny nh gi v c n tng chung v n v c kim ton hoc qu trnh vn hnh mt giai on sn xut kinh doanh no .
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Nu s dng k thut ny, KTV phi thc hin kt hp vi cc k thut khc v bng chng thu c t quan st ch c tc dng ti thi im quan st. Nu ch s dng bng chng quan st cho mt kt lun kim ton no th cha m bo tnh y . Bng chng quan st khng th hin tnh tin cy vo cc thi im khc ngoi thi im quan st. Bi vy, khi s dng bng chng quan st, KTV phi s dng kt hp vi nhng bng chng thu c t cc phng php k thut khc.
2.2.2.6

Yu cu i vi k thut tnh ton

Tnh ton k thut kim tra tnh chnh xc s hc, tnh ton li cc con s, cc ch tiu trn nhng chng t k ton. Xt theo gic s hc, bng chng thu c t k thut tnh ton c tin cy cao. Tuy nhin, vic tnh ton cng c mt s hn ch nht nh cc php tnh v phn b li kh phc tp v tn thi gian i vi KTV nu n v c kim ton l loi hnh doanh nghip c quy m ln. Do , nu trong k hoch kim ton cc phng php k thut c dng thu thp bng chng mun m bo l tin cy phi s dng cc phng tin tnh ton hin i, chnh xc. Nu l BCTC ca n v c quy m ln, KTV thn trng trong qu trnh tnh ton, cn c nhng phng php tnh ton c th v khoa hc cho tng khon mc m bo tnh chnh xc khi tnh ton. Khi , BCKT thu c s c gi tr hn. Hn na, khi s dng cc bng chng tnh ton, KTV cn kt hp vi nhng k thut khc tng cng tnh y cng nh tnh tin cy ca BCKT.
2.2.2.7

Yu cu i vi k thut phn tch

Th tc phn tch c s dng bao gm cc yu t: d on, so snh v nh gi. K thut phn tch c s dng tt c cc giai on ca qu trnh kim ton. Th tc phn tch trong qu trnh kim ton c hiu qu cao, thi
20

gian t v cho chi ph thp. Hn na, bng chng cung cp bng k thut ny mang tnh ng b, chun xc v c gi tr v s liu k ton. K thut phn tch gip cho KTV nh gi tng th, khng b ri vo nhng nghip v c th. Thng thng, tin cy ca bng chng bin ng ngc chiu vi mc d s dng ca phng php phn tch. Do c im ca k thut phn tch, ta c th hnh thnh mt s lu cho vic s dng k thut ny nhm thu c nhng bng chng c tin cy cao nh sau: + Mi quan h bn cht gia cc ch tiu c so snh, cc ch tiu phn tch phi ng cht th kt qu phn tch s c gi tr. Cc ch tiu phn tch phi c mi lin h nht nh vi nhau. + KTV khng th ch s dng k thut phn tch vi nhng khon mc trng yu m cn kt hp cc k thut khc c nhng bng chng y . + Nu trong iu kin nh gi ban u cho thy, h thng kim sot ni b yu km, KTV cn thn trng hn khi phn tch tm kim bng chng. tm kim bng chng trong trng hp ny, KTV cng nn kt hp cc k thut khc. + nh gi chnh lch ca KTV s d mc sai lm nu thiu s hiu bit v nhng mc chun ngnh kinh doanh ca khch hng. Trong qu trnh thc hnh kim ton, KTV mun thu thp c y nhng bng chng c tin cy, phc v cho vic lp bo co kim ton th cn s dng cc k thut thu thp bng chng. Bn thn KTV chu trch nhim vi nhng kt lun kim ton m h pht hnh trn bo co kim ton, do , mi KTV khi thc hnh kim ton nn c nhng phng php thu thp bng chng sao cho chi ph kim ton thp nht. Tuy nhin, mi k thut thu thp bng chng c nhng nhc im khc nhau, khi kim ton, KTV s cn c vo nhng u nhc im c nhng cch thc hnh cc k thut ph hp nhm m bo s y v tin cy ca nhng BCKT.

21

CHNG III: NHN XT V YU CU THU THP BNG CHNG TRONG TNG GIAI ON CA BNG CHNG KIM TON BO CO TI CHNH
Theo trn, ta c th thy r tm quan trng ca BCKT v yu cu thuc tnh ca cc BCKT khi s dng l cn c cho kt lun kim ton. Qu trnh thu thp v nh gi BCKT din ra trong sut qu trnh din ra cuc kim ton. Do , c nhng bng chng ng tin cy v kt lun kim ton c pht hnh c cn c thuyt phc. Bi vit di y a ra mt s nhn xt yu cu thu thp bng chng trong tng giai on ca kim ton BCTC v mt s xut nhm nng cao tnh y v tnh thch hp ca BCKT gn vi cc giai on ca qu trnh kim ton. 3.1 Nhn xt v yu cu thu thp bng chng kim ton trong tng giai on ca kim ton bo co ti chnh 3.1.1 Chun b kim ton y l giai on cng ty kim ton chun b cho cng tc kim ton. Chun b kim ton gm cc cng vic: Lp k hoch tng qut, thu thp nhng thng tin c s v khch hng, thu thp thng tin v c s php l, nh gi ri ro kim ton, thm tra h thng kim sot ni b Trong giai on ny, KTV ch bt u xc nh mc tiu v phm vi kim ton m cha t ra mc tiu thu thp BCKT. Tuy nhin, cc mc tiu v phm vi kim ton c mi quan h mt thit vi loi hnh v s lng BCKT cn thu thp. Cc KTV mun cn c vo cc BCKT a ra kt lun kim ton th phi thu thp c nhng bng chng ph hp vi mc tiu ca cuc kim ton t ra ban u.
22

Khi xy dng k hoch v chng trnh kim ton, KTV cn xc nh r mc y v tnh phc tp ca ngun ti liu, vic phn b nhn lc cho cuc kim ton sao cho nhng cng vic phi lm ph hp vi nng lc chuyn mn v kinh nghim ngh nghip ca tng ngi. Hn na, cc nghip v v phn hnh c nhng c im v tnh hnh bin ng khc nhau, nhng phn hnh kim ton khc nhau lm cho th t v s lng cc bc kim ton khc nhau, vic p dng cc bin php thu thp bng chng khc nhau. 3.1.2 Thc hin cng vic kim ton Giai on ny, BCKT c thu thp cc bc thu thp thng tin ban u v n v c kim ton, bao gm: nhng ti liu c th ring bit v n v c kim ton nh ngnh ngh kinh doanh, vn bn php lut lin quan n ngnh ngh kinh doanh, ti liu nghin cu v kt qu nghin cu h thng kim sot ni b, ti liu nh gi ri ro kim ton u l nhng bng chng kim ton quan trng. giai on u, nhng bng chng ny c tc dng l lm cn c xc nh quyt nh kim ton tip theo hnh thnh k hoch v chng trnh kim ton. T , KTV xc nh nhng th tc kim ton phi lm. Nu nh gi h thng kim sot ni b khng tt, nh gi ri ro khng tt th s dn n nhng sai lm trong khi la chn nhng th tc kim ton tip theo. 3.1.3 Kt thc cng vic kim ton y l giai on cui cng trong thc hin mt cuc kim ton, trong bc ny, KTV phi hnh thnh kt lun kim ton sau khi nh gi v xt on nhng BCKT thu thp c t cc k thut trn. Trong , vn cn nhng s kin bt ng hoc tip theo xy ra khi kt thc kim ton m KTV nghi ng c nh hng trng yu ti BCTC ca n v c kim ton v thay i bn cht k lun kim ton. Bng chng loi ny bao gm cc bng chng c c t sau khi thm

23

tra nhng s kin bt ng, nhng s kin tip theo xy ra. Khi , p dng mt s bin php sau nhm nng cao tnh y v tnh tin cy ca BCKT. 3.2 Mt s xut nhm nng cao tnh y v tnh thch hp ca bng chng kim ton gn vi cc giai on ca kim ton bo co ti chinh 3.2.1 Chun b kim ton Trong giai on ny KTV c th tham kho cc gi sau: Mt l, phn cng cng vic cho tng KTV, trng nhm kim ton cn da vo nng lc, trnh v kinh nghim ca tng ngi trong nhng vn v lnh vc khc nhau. Mi KTV s c chuyn mn v hiu bit v mt lnh vc khc nhau trong x hi, nu trng nhm kim ton c nhng phn cng hp l th cng vic trong giai on thc hnh kim ton c thc hin d dng hn, cho kt qu tt hn. Hai l, khi phn cng cng vic kim ton, trng nhm kim ton v cng ty kim ton nn quan tm ti tnh c lp, khch quan ca bn thn nhng thnh vin trong nhm kim ton vi khch th kim ton. Nu tnh c lp khch quan khng c m bo th gi tr ca BCKT thu c cng khng c m bo. Tnh c lp ca KTV ph thuc vo quan h ca KTV vi khch th kim ton. c bit, trong kim ton ti chnh, cc nguy c c th lm nh hng n tnh c lp bao gm: nguy c v quan h rut tht, nguy c t kim tra, nguy c v quan h ti chnh V vy, nhn lc cho cc cuc kim ton c th lun chuyn thng xuyn nhm m bo tnh c lp ca KTV v gi tr php l ca kt lun kim ton. 3.2.2 Thc hin cng vic kim ton Trong giai on ny KTV c th p dng mt s bin php sau:
-

Ch nh c th ngi c chuyn mn tm hiu khch th

kim ton, c bit trong khi nh gi h thng kim sot ni b. Bng chng v
24

h thng ny mun m bo c tin cy, KTV cn thc hin y cc bc trong quy trnh nh gi h thng kim sot ni b. Bng chng m bo tin cy phi l bng chng phn nh ton din v chnh xc.
-

Cng ty kim ton cn xy dng nhng bc cng vic

chung tng qut trong c giai on ny tm hiu khch th kim ton. KTV s thc hin theo chng trnh , nhm trnh nhng thiu st v nhng nhm ln.
-

Vic nghin cu h thng kim sot ni b v nh gi ri

ro kim sot phi tm c y cc bng chng. Khi , nhng thng tin KTV cn ch thu thp l nhng thng tin chung v n v c kim ton. KTV cn ch trong giai on ny, cn c mt bng chng quan trng c bit, l gii trnh ca ban gim c xc nh trch nhim ca Ban gim c cng ty v cc thng tin trn BCTC ca n v c kim ton. Trong kim ton ti chnh, giai on thc hnh kim ton l giai on m KTV phi tin hnh nhng bc, nhng phng php k thut kim ton thu thp nhng bng chng chng minh cho nhng nghi vn ca mnh v tnh trung thc v hp l ca BCTC ca n v c kim ton. KTV thc hin cc phng php k thut thu thp bng chng thu thp bng chng nhm nh gi kh nng sai phm ca cc BCTC. Khi , bng chng thu thp trong giai on ny l bng chng c ngha, tc dng quyt nh ti nhng kt lun ca KTV. V vy, bng chng thu c trong thc hnh kim ton l c trng cho cc yu cu thuc tnh ca BCKT. Di y l mt s gii php nng cao tnh y v tnh tin cy ca BCKT trong giai on thc hnh:
-

Bng chng thu c t cc phng php thu thp cn thc

hin phn loi d qun l v theo di. Khi thu thp bng chng, KTV phi thc hin y cc bc, cc cng vic phi lm trong chng trnh kim ton ban u, khng c t thay th cc th tc kim ton . Hn na, nu sau khi thc hin cc th tc kim ton , BCKT thu c khng c gi tr cn tm
25

ngay cc th tc thay th m bo tnh y ca bng chng khi a ra nhng kt lun kim ton.
-

Cc nh gi ca KTV khi xt on nhng BCKT thu

thp cn cn c vo nhng nguyn tc nh gi trn, p dng linh hot vo tng nghip v v tnh hung ngh nghip c th. Ngoi ra, khi thc hnh kim ton, KTV nn ch ti vn thu thp nhng bng chng c bit, bao gm: kin chuyn gia, gii trnh ca Ban gim c, t liu ca KTV ni b, t liu ca cc KTV khc, bng chng v cc bn lin quan y l nhng BCKT c c im, tc dng v phng php thu thp c trng. Khi , nu nhn xt v nh gi ca KTV cho thy s cn thit phi thu thp nhng bng chng ny, KTV mi tin hnh thu thp. ng thi, vic thu thp BCKT c bit cn c thc hin bi cc KTV c kinh nghim, c chuyn mn nhng nh gi v xt on bng chng chnh xc, thn trng nhm m bo kt qu ca cuc kim ton. V khi s dng cc t liu , KTV phi chu hon ton trch nhim t vic s dng ny, nu khng thm tra k lng v xc nh mc tin cy mt mc nht nh, KTV s phi chu ri ro rt ln. 3.2.3 Kt thc cng vic kim ton Trong giai on ny KTV c th p dng mt s bin php sau:
-

R sot v thm tra nhng BCKT thu thp c hnh

thnh kt lun kim ton: s lng bng chng c khng? bng chng thu c c ph hp vi nhng c s dn liu v nhng mc tiu kim ton ban u.
-

Khi thu thp nhng bng chng cn thit do nhng l do

bt thng hoc nhng s kin din ra trc ngy lp bo co, KTV cn xem xt y sao cho hn ch t nht cc BCKT loi ny.

26

KTV mun a ra nhng kt lun kim ton hp l cho nhng BCTC m mnh kim ton, cn tm kim y cc bng chng chng minh cho cc kt lun . Cng vic tm kim bng chng ca mi loi hnh kim ton rt khc nhau v c nhng c trng ring, v vy, cc yu cu v tnh cht cng s lng ca cc bng chng cng khc nhau v khng c chun mc no quy nh. Khi , vic xt on v nh gi cc bng chng c gi tr hay khng ph thuc ch yu vo kinh nghim ngh nghip ca KTV trong tng tnh hung ngh nghip c th. KTV nn tuyt i tun th nhng nguyn tc xt on v nh gi chung ca cc BCKT nhm t c cc mc tiu ban u ca cuc kim ton.

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DANH MC BNG BIU V T NG VIT TT

I/ T NG VIT TT
1. BCKT: Bng chng kim ton 2. KTV: Kim ton vin 3. BCTC: Bo co ti chnh

II/ DANH MC BNG BIU

1. Trang 6: S 1.1: Mi quan h gia BCKT v kin kim ton.

DANH MC TI LIU THAM KHO

1.

GS.TS Nguyn Quang Quynh, L thuyt kim ton, NXB Ti Chnh (2003).

2.

GS.TS Nguyn Quang Quynh v TS Ng Tr Tu, Gio trnh kim ton ti chnh, NXB i hc Kinh t quc dn (2006).

3.

Th.s Phan Trung Kin, Kim ton- L thuyt v thc hnh, NXB Ti chnh.

4.

Phm Th Ngc H- Kim ton 43B, kho lun tt nghip Tm hiu v Bng chng kim ton v cc phng php k thut thu thp bng chng, GVHD: GS.TS Nguyn Quang Quynh.

5. 6.

Ti liu n thi Kim ton vin, 2005, Ging Vin: V Hu c. Chun mc kim ton Vit Nam: VSA 500, 580.

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MC LC

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