ÔN TẬP HẾT MÔN – KIỂM TOÁN 1

Câu 1: Hãy cho biết mỗi trường hợp sau đây sẽ thuộc loại hình kiểm toán nào? Và do loại
kiểm toán viên (KTV) nào thực hiện?
a. Kiểm toán báo cáo tài chính cho một công ty niêm yết.
b. Kiểm toán báo cáo tài chính cho Công ty nộp cho ngân hàng để vay tiền.
c. Kiểm tra hiệu quả hoạt động sản xuất Chi Nhánh Số 1, công ty sản xuất DDO.
d. Kiểm tra việc sử dụng ngân sách của UBND Quận 8, TP. HCM.

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Câu 2: Hãy cho biết mỗi kiểm soát sau thuộc bộ phận nào của hệ thống kiểm soát nội bộ? Giải
thích vắn tắt. (XEM BÀI TẬP 2.22)
a. Kho phải được khoá cẩn thận để bảo vệ hàng hoá chứa trong kho.
b. Kế toán khoản mục tiền gửi ngân hàng phải lập bảng chỉnh hợp tiền gửi ngân hàng.
c. Nhà quản lý phải làm gương cho các nhân viên trong công ty về tính trung thực và chấp hành
các quy định của công ty.
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 Câu 3: Dưới đây là một số thủ tục kiểm soát được thiết kế tại một Công ty:
(XEM BÀI TẬP 2.24) (TỪ CONTROLs à TESTs OF CONTROLs)
a. Để xét duyệt thanh toán, hoá đơn phải kèm theo đơn đặt hàng và báo cáo nhận hàng.
b. Cuối mỗi ngày làm việc, thủ quỹ cần kiểm kê quỹ tiền mặt và đối chiếu với kế toán tiền mặt.
Yêu cầu: Với mỗi thủ tục ở trên anh/chị trình bày 1 (một) thử nghiệm kiểm soát mà KTV cần
thực hiện để thu thập bằng chứng về sự hữu hiệu của những thủ tục kiểm soát đó.

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Câu 5: Dưới đây là các mục tiêu kiểm toán cần đạt được, hãy trình bày các thủ tục kiểm toán
để đạt được mục tiêu kiểm toán đó.
(XEM BÀI TẬP 3.21) (TỪ CSDL à thủ tục kiểm toán)
a. Tiền có gốc ngoại tệ được đánh giá đúng theo quy định vào cuối kì (đánh giá).
b. Chi phí lãi vay được ghi chép chính xác (tính chính xác).
c. Các khoản Nợ phải thu thuộc quyền sở hữu của đơn vị (Quyền).
d. Hàng tồn kho được phản ánh không cao hơn giá trị thuần có thể thực hiện được (đánh giá).
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 _ Câu 6: Dưới đây là các thủ tục kiểm toán được các KTV sử dụng:
(XEM BÀI TẬP 3.23) (nhận dạng các thủ tục kiểm toán)

a. So sánh chi phí khấu hao năm nay với chi phí khấu hao năm trước, phát hiện tỷ lệ khấu hao
năm nay tăng nhiều với năm trước.
b. Kiểm tra việc đánh giá các khoản tiền có gốc ngoại tệ theo quy định vào cuối kì.
c. Kiểm tra việc các hoá đơn có được đánh giá liên tục hay không.
d. KTV gửi thư xác nhận các khoản Nợ phải thu của đơn vị.
e. Đánh giá lại gía trị hàng tồn kho cuối kỳ, xem giá trị sổ sách ghi nhận với giá trị thuần có thể
thực hiện được.

Yêu cầu: Hãy cho biết mỗi thủ tục kiểm toán trên là thử nghiệm gì (thử nghiệm cơ bản hay thử
nghiệm kiểm soát)?
+ Nếu là thử nghiệm cơ bản thì thử nghiệm này là thủ tục phân tích hay kiểm tra chi tiết?
+ Nếu là kiểm tra chi tiết thì chúng liên quan đến mục tiêu nào? (hiện hữu, phát sinh, đầy đủ,
quyền và nghĩa vụ, ghi chép chính xác, đánh giá và phân bổ, đúng kỳ, phân loại, trình bày và
công bố)

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 Câu 7: Hãy cho biết mỗi tình huống dưới đây liên quan đến loại rủi ro nào trong mô hình rủi
ro kiểm toán? Giải thích vắn tắt.
a. Kiểm toán công ty niêm yết trên thị trường chứng khoán.
b. Quy trình mua vật tư do Trưởng bộ phận Mua hàng thực hiên, bao gồm các thủ tục sau: xét
duyệt đề nghị mua hàng, liên hệ nhà cung cấp, khảo giá, chọn nhà cung cấp phù hợp sau đó chuyển
giao lại cho bộ phận đặt hàng và nhận hàng theo dõi.
c. Đơn vị kinh doanh mặt hàng điện gia dụng và các sản phẩm điện tử.
d. Trong năm, đơn vị có sự thay đổi lớn về nhân sự của bộ phận kế toán tài chính, cụ thể là Kế
toán trưởng và Giám đốc Tài chính.
e. KTV không tham gia chứng kiến kiểm kê các kho hàng ở quá xa vì cho rằng hệ thống kiểm
soát của đơn vị rất tốt.

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Câu 8: Hãy cho biết kiểm toán viên (KTV) độc lập sẽ phát hành loại ý kiến kiểm toán chấp
nhận toàn phần trong trường hợp nào? Cho ví dụ. (SGK)

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Câu 9: Hãy cho biết kiểm toán viên (KTV) độc lập sẽ phát hành loại ý kiến kiểm toán không
chấp nhận toàn phần, ý kiến trái ngược trong trường hợp nào? Cho ví dụ. (SGK)

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Câu 10 : Hãy cho biết kiểm toán viên (KTV) độc lập sẽ phát hành loại ý kiến kiểm toán không
chấp nhận toàn phần, ý kiến ngoại trừ trong trường hợp nào? Cho ví dụ. (SGK)

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 Câu 11 : Hãy cho biết kiểm toán viên (KTV) độc lập sẽ phát hành loại ý kiến kiểm toán không
chấp nhận toàn phần, ý kiến từ chối ra ý kiến trong trường hợp nào? Cho ví dụ. (SGK)

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Câu 12 : Hãy cho biết kiểm toán viên (KTV) độc lập sẽ phát hành loại ý kiến kiểm toán nào
trong từng trường hợp độc lập sau đây và giải thích lý do:
a. KTV không thể kiểm tra được các tài liệu quan trọng về đầu tư xây dựng cơ bản dở dang trong
kỳ kiểm toán do phần lớp hồ sơ bị thất lạc. Đánh giá giá trị tài sản là trọng yếu, KTV tiến hành
các thủ tục thay thế nhưng vẫn không thể thu thập được bằng chứng thích hợp và đầy đủ.
b. Trong quá trình kiểm toán hàng tồn kho, KTV phát hiện có hai mặt hàng trong số hàng tồn kho
đã bị giảm giá hơn 20% so với giá gốc tại thời điểm khoá sổ niên độ. Theo chuẩn mực kế toán
VAS 2, giá trị hàng tồn kho này cần được lập dự phòng với giá trị là 600 triệu VNĐ. Tuy nhiên,
Ban giám đốc cho rằng số hàng này nhanh chóng sẽ tăng giá trở lại và không đồng ý lập dự phòng.
Cho biết mức trọng yếu tổng thể cho toàn bộ báo cáo tài chính là được thiết lập là 500 triệu VNĐ.

Giả định rằng từng vấn đề trên đều trọng yếu và nếu không có chúng thì KTV sẽ đưa ra ý kiến
kiểm toán chấp nhận toàn phần.
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Ngoài ra, cần ôn tập thêm cách làm bài tập nhận định đúng sai .