Tng quan v kim ton v

kim ton c lp
Trnh by: La Xun o
 MC TIU
Sau khi hon tt chng hc, sinh vin c th:

1. Gii thch s cn thit ca kim ton

2. Hiu v gii thch nh ngha kim ton
3. Phn bit cc loi kim ton, kim ton vin
4. Kim ton vin v DN kim ton
5. T chc kim ton
6. Gii thch khong cch gia yu cu ca x hi v kh nng p
ng ca ngnh ngh
7. Hiu v gii thch cc c s dn liu bo co ti chnh
 NHU CU KIM TON
Cng ty c phn

K ton
Thng tin h tr qun tr
quyt nh chin BO CO TI CHNH
lc hot ng K ton
ti chnh

Ngi s dng
Ban gim c Thng tin trung thc v hp l ?
bn ngoi
Mu thun li ch
Gii php ? Nh u t
Ngi cho vay
DCH V M BO
 PHM VI MN HC

Dch v bo m

Kim ton

Dch v xc nhn
 PHM VI MN HC

CC DCH V BO M

Dch v XC NHN

Kim ton Sot xt

H thng kim sot ni b T vn

Qun tr
Dch v xc nhn khc

Cc dch v bo m khc
 NH NGHA KIM TON

i tng Kim ton l mt tin trnh thu

kim ton thp v nh gi bng chng v
cc thng tin cn kim tra nhm
xc nh v bo co mc ph
hp ca cc thng tin vi cc
chun mc c thit lp.

Cc quy nh Bo co kim ton

c lin quan
nh IAS, VAS

Ngun Auditing and Assurance Services- Alvin A. Arens- 11th Edition

 V d Kim ton bo co ti chnh
Thng tin
Ngi c
Nng lc Bo co ti chnh
c lp

Cng ty Bo co
Kim ton a kin v
Xc nh mi lin h s ph hp
ca thng tin
Thu thp v nh gi
bng chng Tiu chun
Kim tra, i chiu
h s, chng t v Chun mc, ch
cc bng chng k ton
bn ngoi khc
 PHN LOI KIM TON

Kim ton hot ng

Kim ton tun th

Kim ton BCTC

 PHN LOI KIM TON
- Kim ton hot ng l tin trnh
kim tra v nh gi tnh hu hiu,
Kim ton hot ng hiu qu v tnh kinh t ca cc
hot ng, cc h thng v cc th
tc kim sot trong doanh nghip.
Tnh hu hiu: t c mc tiu
ra.
Tnh hiu qu: S dng ngun lc t
nht.
Tnh kinh t: C ngun lc vi
chi ph thp nht.
 Kim ton hot ng

nh gi quy trnh sn xut sn

V d
phm c hiu qu
Hao ht, cng sut sn xut sn
Thng tin
phm, gi thnh sn xut
Cc tiu chun ca cng ty nh
Tiu chun gi tnh hu hiu v hiu qu ca
quy trnh sn xut
Bng Bo co sn xut, chi ph sn xut,
chng phn tch hao ht sn xut
 PHN LOI KIM TON

Kim ton tun th - Kim ton tun th l vic

tin trnh kim tra v xc
nh mc chp hnh ca
cc hot ng lin quan n
cc quy nh no nh cc
hp ng, cc chnh sch
ca nh qun l hay quy
nh ca lut pht,
 Kim ton tun th
Xc nh xem b phn mua hng c
V d
tun th chnh sch mua hng khng

Thng tin Chnh sch mua hng

Tiu chun Tiu chun ISO v qun l mua hng

Bng
B chng t mua hng
chng
 PHN LOI KIM TON

Kim ton
bo co ti chnh
- Kim ton bo co ti chnh
l tin trnh kim tra v a
ra kin xc nhn v s
trnh by trung thc v hp
l ca bo co ti chnh ca
n v c kim ton.
 Kim ton Bo co ti chnh

Kim ton Bo co ti chnh hng

V d
nm ca cng ty Thin Hu

Thng tin Bo co ti chnh ca cng ty

Tiu chun Chun mc v ch k ton

Bng Chng t, s sch v ngun bng

chng chng khc t bn ngoi
 PHN LOI KIM TON VIN

c lp vi khch hng. Cung cp cc

KTV c lp dch v k ton, kim ton, thu, t
vn,.

Trc thuc Hi ng qun tr hay y ban

kim ton vi chc nng kim tra, nh
KTV ni b gi v ci thin hot ng ca n v.

Lm vic cho c quan kim ton Nh

nc trc thuc Quc hi. Nhim v l
xy dng, chng trnh kim ton, t
KTV Nh nc
chc thc hin v bo co quc hi.
Phm vi cng vic ch yu l kim ton
tun th.
 PHN BIT GIA KIM TON V K TON

K ton l vic ghi nhn, phn loi v

tng hp cc s kin kinh t nhm cung
cp thng tin ti chnh c s dng
a ra quyt nh

Kim ton l vic xc nh thng tin c ghi

nhn c phn nh ng cc s kin kinh t
pht sinh trong k k ton khng
 LNH VC HOT NG
T vn ti chnh; thu;
Kim ton BCTC; T vn ngun nhn lc;
Kim ton BCTC mc ch ng dng cng ngh
thu v dch v quyt ton thng tin; qun l;
thu;
Dch v k ton;
Kim ton hot ng; kim Dch v nh gi ti sn;
ton tun th;
Kim ton ni b; Dch v bi dng, cp
nht kin thc TC-KT,
Kim ton bo co quyt kim ton;
ton vn u t; bo co
quyt ton d n
Cc dch v lin quan khc
v ti chnh, k ton, thu
Kim ton thng tin ti Dch v sot xt BCTC.
chnh
 HIP HI NGH NGHIP
Quc t
CPA Australia
www.cpaaustralia.com.au
Vit nam
ACCA
Hi k ton Vit nam (1994)
www.accaglobal.com
www.vaa.vn
Hi KTV hnh ngh VN (2005)
CMA
www.vacpa.org.vn
CIA
CIMA
CIAEW
 NGH NGHIP KIM TON

Tnh n ngy 15/4/2015:

1.557 GCN ca cc KTVHN ang cn hiu lc
(tng s ngi c cp CCKTV
ln thnh 3.496 ngi)

140 DNKT cn hot ng KDDVKT.

03 Cty 100% vn nc ngoi (E&Y, PwC, KPMG)
136 Cty TNHH c t 2 TV tr ln, trong c: 08
Cty c vn TNN
01 Cty hp danh
 QUY M NGNH NGH KIM TON VIT NAM (2014)

S lng S lng S Doanh

nhn vin KTV lng thu
Cng ty
chuyn hnh khch (triu
nghip ngh hng ng)
Deloitte Vit Nam 675 74 1.761 660.083
KPMG 787 43 1.857 659.250
Ernst & Young Vit Nam 760 55 1.492 637.798
Pricewaterhouse Coopers Vit Nam 568 36 1.183 601.176
Hng kim ton AASC 353 59 1.196 136.287
A&C 346 69 1.095 114.772
Grant Thornton (Vit Nam) 177 27 550 94.569
DTL 178 20 658 65.638
Marzars Vit Nam 114 12 247 61.906
UHY ACA 195 28 791 59.912
Cc cng ty kim ton khc 5.390 1.105 25.432 1.491.743
Tng cng 9.543 1.528 36.262 4.583.134
 Hin nay (thng 8 nm 2015), c 3.496 ngi c cp chng
ch kim ton vin. Tuy nhin, s lng KTV hnh ngh hin
nay vn thiu so vi nhu cu do c khong gn 1.500 ngi c
chng ch kim ton vin khng ng k hnh ngh kim ton.
Tnh n ht nm 2014, s lng ngi Vit Nam c chng ch
kim ton quc t ACCA l 793 ngi v CPA c l 385 ngi.
S lng ngi c chng ch quc t c xu hng tng qua
mi nm (Bng 2&3), t l tng bnh qun 2 nm qua l 25%.
Tuy nhin, s lng ngi c chng ch quc t lm vic trong
cng ty kim ton ch c 240 ngi.
S LNG SINH VIN NGNH K TON CC NC ASEAN TT NGHIP HNG NM

Ngun: World Bank Group, 2014

 S QUOC TE HOA HOAT ONG KIEM TOAN

1. Cac cong ty Deloitte Touche Tohmatsu

kiem toan Ernst & Young
quoc te (Big KPMG
Four ) PriceWaterhouse & Coopers

2. Cac chuan Chuan mc ke toan quoc te

mc quoc teChuan mc kiem toan quoc te
 C CU CNG TY KIM TON
Cp bc Kinh nghim Trch nhim

Thc hin cng vic chi

Tr l 0-2 nm
tit

Lm phn hnh v gim

Senior 2-5 nm
st cng vic tr l
 C CU CNG TY KIM TON
Cp bc Kinh nghim Trch nhim

Lp k hoch, kim sot

Ch nhim
5-10 nm cng vic kim ton v
kim ton
lm vic vi khch hng

Sot xt cng vic kim

Ch phn
10+ nm ton v ra quyt nh
hn
quan trng
Cc v tr v nhim v ti cc cng ty kim ton
Tr l kim ton vin
C th lp mt phn k hoch kim ton
Chu trch nhim trc tip i vi phn
vic c phn cng kim ton

Trng nhm
Trch nhim trc tip lp k hoch v thc
hin cng vic kim ton
Gim st v hun luyn ti ch tr l kim ton
Kim tra cng vic ca tr l
Cc v tr v nhim v ti cc cng ty kim ton
Ch nhim kim ton
Lin h mt thit vi khch hng
Gim st trc tip vic thc hin kim ton
Kim tra trc tip cng vic kim ton
Pht hnh bill tnh tin khch hng

Ch phn hn
Lin h vi khch hng cp cao
Kim tra cng vic kim ton
Gii quyt cc vn quan trng pht sinh
K bo co kim ton
Tham d bui hp hng nm
Ph duyt gi ph
Chu mi trch nhim lin quan n bo co kim
ton
 Kim ton vin

4 tiu chun
C nng lc hnh vi dn s
C o c, trung thc, lim khit, khch
quan
C bng c nhn chuyn ngnh Ti chnh,
Ngn hng, K ton, Kim ton hoc
chuyn ngnh khc
C chng ch kim ton vin theo quy
nh ca BTC
 Kim ton vin ng k hnh ngh
4 tiu chun
L kim ton vin
Thi gian thc t lm kim ton
36 thng tr ln
Tham gi chng trnh cp
nht kin thc
Hp ng lao ng ton thi gian
 THI CC HNH NGH KT V KTV
Thng t 129/2012/TT-BTC ngy 09/08/2012 thi va cp chng chi KTV;

MN THI KTV
(1) Php lut v kinh t v Lut doanh nghip;
(2) Ti chnh v qun l ti chnh nng cao;
(3) Thu v qun l thu nng cao;
(4) K ton ti chnh, k ton qun tr nng cao;
(5) Kim ton v dch v bo m nng cao;
(6) Phn tch hot ng ti chnh nng cao;
(7) Ngoi ng trnh C ca 01 trong 05 ngoi ng thng
dng: Anh, Nga, Php, Trung Quc, c.

IM T
Mi chuyn >= 6 im
6 chuyn 1- 6 t 38 im tr ln
 THI KTV
Thng t 129/2012/TT-BTC ngy 09/08/2012 thi va cp chng chi KTV;

MN THI HNH NGH K TON

(1) Php lut v kinh t v Lut doanh nghip;

(2) Ti chnh v qun l ti chnh nng cao;
(3) Thu v qun l thu nng cao;
(4) K ton ti chnh, k ton qun tr nng cao.

IM T

Mi chuyn >= 5 im
4 chuyn 1- 4 t 25 im tr ln
 Nhu cu kim ton

Bt buc kim ton hng nm

DN c vn u t nc ngoi

T chc tn dng hot ng theo Lut cc t chc tn dng

T chc ti chnh, kinh doanh bo him, mi gii bo him

DNNN

Cng ty i chng, t chc pht hnh v kinh doanh chng

khon
 Nhu cu kim ton

Bt buc kim ton hng nm

Thnh lp doanh nghip kd BS hoc ng k b sung thm
ngnh ngh kd BS

Khc

Nhu cu ca ngi s dng

 QUY NH V KIM TON

B
Hi k ton v Hi KTV hnh
TI CHNH kim ton VN ngh VN (VACPA)
kim sot (VAA) thc hin h tr B Ti chnh
qun l hnh ngh qun l hnh ngh
hot ng k ton kim ton.
kim ton
 QUY NH V KIM TON

T chc khc lin quan n quy

nh kim ton:

y ban
chng khon
(SEC)
 KHUN KH KIM TON

Lut kim ton s 67/2011/QH12 ngy 29/03/2011

Ngh nh s 17/2012/N-CP ngy 13/03/2012
Thng t 183/2013/TT-BTC ngy 04/12/2013
C s Thng t 129/2012/TT-BTC ngy 09/08/2012 thi va
php l cp chng chi KTV;
Thng t 150/2012/TT-BTC ngy 12/09/2012 hng
dn cp nht kin thc hang nm

Chun mc 37 chun mc kim ton; v

kim ton Vit
Nam (CMKiT Chun mc o c ngh nghip k ton v kim
VN) ton
11/30/2017 36
 Hnh thc cng ty kim ton

Lut kim ton s 67/2011/QH12

DNTN

Cng ty
Cng ty
TNHH 2
hp danh
TV tr ln
 Thnh lp cng ty kim ton kim ton
DN kim ton
Cng ty kim ton phi c 5 KTV hnh ngh tr ln, ti
thiu 2 thnh vin gp vn chim trn 50% vn iu l

i din php lut, Gim c hoc Tng Gim c l

KTV hnh ngh

Bo m vn php nh i vi TNHH l 3 t VND,

1/1/2015 l 5 t VND

Vn gp ca thnh vin l t chc khng vt 35%

vn iu l. i din ca thnh vin l t chc l KTV
hnh ngh
 Thnh lp cng ty kim ton kim ton

Chi nhnh ca DN kim ton

DN kim ton m bo iu kin thnh lp

C t nht 2 KTV hnh ngh, trong c Gim c chi
nhnh

Hai KTV hnh ngh khng c ng k hnh ngh ti

tr s hoc chi nhnh khc
 Thnh lp cng ty kim ton kim ton

Chi nhnh DN kim ton nc ngoi ti VN

CN phi c 2 KTV hnh ngh tr ln, trong c Gim

c hoc Tng Gim c chi nhnh

Bo m vn php nh theo quy nh ca Chnh ph

 Kim ton cc cng ty c li ch cng chng
Theo TT 183/2013/TT-BTC ngy 04/12/2013
C vn iu l hoc vn ch s hu t 4 t ng tr ln;
2016, vn l 6 t ng tr ln;
C 7 kim ton vin hnh ngh tr ln, nm 2016 l 10 kim
ton vin hnh ngh;
thnh lp v hot ng kim ton ti Vit Nam ti thiu l
24 thng tnh n ngy np h s ng k thc hin kim
ton;
pht hnh bo co kim ton v bo co ti chnh
cho ti thiu 100 khch hng tnh t ngy 01/01 ca
nm np h s n ngy np h s ng k. T 2016, s
lng khch hng ti thiu l 250 khch hng.
 Kim ton cc cng ty c li ch cng chng
Theo TT 183/2013/TT-BTC ngy 04/12/2013
Trng hp t chc kim ton c chp thun
trong nm np h s th phi c thm iu kin pht
hnh bo co kim ton (hoc bo co kt qu cng tc
sot xt) bo co ti chnh cho ti thiu 05 khch hng
l n v c li ch cng chng tnh t ngy 01/01 ca
nm np h s n ngy np h s ng k thc hin
kim ton. T k chp thun cho nm 2016, s lng
khch hng ti thiu ny l 10 khch hng.
C h thng kim sot cht lng t yu cu theo quy
nh ca chun mc kim ton Vit Nam.
thc hin bo him trch nhim ngh nghip hoc trch
lp qu d phng ri ro ngh nghip theo quy nh ca B Ti
chnh
 iu kin kim ton cc cng ty chng khon
Theo TT 183/2013/TT-BTC ngy 04/12/2013
C vn iu l hoc vn ch s hu t 4 t ng tr ln;
2016, vn l 6 t ng tr ln;
C 10 kim ton vin hnh ngh tr ln, nm 2016 l 15 kim
ton vin hnh ngh;
thnh lp v hot ng kim ton ti Vit Nam ti thiu l
36 thng tnh n ngy np h s ng k thc hin kim
ton;
pht hnh bo co kim ton v bo co ti chnh
cho ti thiu 150 khch hng tnh t ngy 01/01 ca
nm np h s n ngy np h s ng k. T 2016, s
lng khch hng ti thiu l 300 khch hng.
 iu kin kim ton cc cng ty chng khon
Theo TT 183/2013/TT-BTC ngy 04/12/2013
Trng hp t chc kim ton c chp thun
trong nm np h s th phi c thm iu kin pht
hnh bo co kim ton (hoc bo co kt qu cng tc
sot xt) bo co ti chnh cho ti thiu 10 khch hng l
n v c li ch cng chng tnh t ngy 01/01 ca nm
np h s n ngy np h s ng k thc hin kim
ton. T k chp thun cho nm 2016, s lng khch
hng ti thiu ny l 20 khch hng.
C h thng kim sot cht lng t yu cu theo quy
nh ca chun mc kim ton Vit Nam.
thc hin bo him trch nhim ngh nghip hoc trch
lp qu d phng ri ro ngh nghip theo quy nh ca B Ti
chnh
 CAC HOAT ONG CUA CONG TY KIEM TOAN

Dch vu xac nhan Kiem toan

Soat xet
Kiem tra theo thu tuc thoa thuan

Dch vu ke toan Gi so sach ke toan

Lap bao cao tai chnh
T van ke toan

Dch vu thue T van thue/Hoach nh thue

T van quan ly T van tai chnh, Xay dng chien lc

Cac dch vu khac ao tao

CC VN NI BT HIN NAY
nh hng n
HOT NG KIM TON
 CC VN NI BT HIN NAY

M rng cc dch v ca cc cng ty kim ton nh

hng n tnh c lp ra sao?

Kim ton ri ro kinh doanh y c phi l mt c gng

cung cp cc loi hnh dch v khc ngoi kim ton khng?
Vy Ban gim c c phi ang tr thnh khch hng ca
kim ton khng thay v l cc c ng?

nh hng ca ton cu ha hot ng kinh doanh tr

nn rt phc tp v kim ton vin c th da vo chun
mc kim ton c khng?

c lp do nh hng ca 3 vn trn, kim ton vin

c thc s c lp khng?
Khong cch gia yu cu ca x hi v kh nng
p ng ca ngnh ngh.

Khong cch Mc ph hp: iu m x hi mong

i KTV t c v iu m KTV c th t c
Khong cch Hiu qu do thiu chun mc; v
Khong cch v Hiu qu do KTV lm vic thiu hiu
qu.
 Khong cch gia yu cu ca x hi v
kh nng p ng ca kim ton.

Kim ton vin thc X hi

t thc hin mong i
Khon cch v mong i ca x hi i
vi kim ton

Khon cch v hiu qu hot ng Khon cch hp l

Hot ng khng hiu Chun mc cha y Mong i
qu bt hp l

Nhim v Nhim v
KTV theo thc hin ca
Chun KTV xt v
mc quy Li ch Chi
nh ph
 QUY TRNH KIM TON BCTC

Chun b kim ton - Tin k hoch: Tip nhn khch hng

- Lp k hoch: Lp k hoch v
chng trnh kim ton

- Th nghim kim sot: nh gi h

thng KSNB
Thc hin kim ton - Th nghim c bn: th tc phn tch,
kim tra chi tit s d, nghip v
Thu thp bng chng cho tng
c s dn liu ca BCTC.

Hon thnh kim ton - nh gi kt qu

- Pht hnh bo co kim ton
Slide
50
 C S DN LIU CA BCTC

C s dn liu: L cc khng nh ca Ban Gim c n v c

kim ton mt cch trc tip hoc di hnh thc khc v cc
khon mc v thng tin trnh by trong bo co ti chnh v c
kim ton vin s dng xem xt cc loi sai st c th xy ra.

L cn c khng nh rng bo co ti chnh tun th

khun kh v lp v trnh by bo co ti chnh c p
dng.
 C S DN LIU CA BCTC

Cc c s dn liu c kim ton vin s dng

xem xt cc loi sai st tim tng c th xy ra c
chia thnh ba loi v c th c nhng dng sau:
- Cc c s dn liu i vi cc nhm giao dch v s kin trong
k c kim ton
- Cc c s dn liu i vi s d ti khon vo cui k
- Cc c s dn liu i vi cc trnh by v thuyt minh
 Cc c s dn liu i vi cc nhm giao dch
v s kin trong k c kim ton

Tnh hin hu: cc giao dch v cc s kin c ghi nhn

xy ra v lin quan n n v;
Tnh y : tt c cc giao dch v s kin cn ghi nhn
c ghi nhn;
Tnh chnh xc: s liu v d liu lin quan n cc giao dch
v s kin ghi nhn c phn nh mt cch ph hp;
ng k: cc giao dch v s kin c ghi nhn ng k k
ton;
Phn loi: cc giao dch v s kin c ghi nhn vo ng
ti khon.
 Cc c s dn liu i vi s d ti khon vo
cui k

Tnh hin hu: ti sn, n phi tr v ngun vn ch s

hu thc s tn ti;
Quyn v ngha v: n v nm gi cc quyn lin quan
n ti sn thuc s hu ca n v v n v c ngha
v vi cc khon n phi tr;
Tnh y : tt c cc ti sn, n phi tr v ngun vn
ch s hu cn ghi nhn c ghi nhn y ;
nh gi v phn b: ti sn, n phi tr v ngun vn
ch s hu c th hin trn bo co ti chnh theo gi
tr ph hp v nhng iu chnh lin quan n nh gi
hoc phn b c ghi nhn ph hp.
 Cc c s dn liu i vi cc trnh by v
thuyt minh

Tnh hin hu, quyn v ngha v: cc s kin, giao

dch v cc vn khc c thuyt minh thc s
xy ra v c lin quan n n v;
Tnh y : tt c cc thuyt minh cn trnh by trn
bo co ti chnh c trnh by;
Phn loi v tnh d hiu: cc thng tin ti chnh c
trnh by, din gii v thuyt minh hp l, r rng, d
hiu;
Tnh chnh xc v nh gi: thng tin ti chnh v thng
tin khc c trnh by hp l v theo gi tr ph hp.
 CC C S DN LIU

Hin hu: Ti sn, n phi tr c thc ?

Quyn v ngha v: Ti sn, n phi tr thuc v n v?
y : Tt cTS, n phi tr, nghip v u c ghi
chp v trnh by ?
nh gi &Phn b Gi tr ph hp v nhng iu chnh lin quan
n nh gi hoc phn b c ghi nhn
ph hp
Phn loi v tnh d hiu Trnh by, din gii v thuyt minh hp l,
r rng, d hiu
Chnh xc & nh gi Ti sn hay n phi tr c nh gi thch (Thuyt
minh BCTC) hp theo chun mc ?

Nghip v ghi chp ng gi tr?

 CC C S DN LIU

Tnh chnh xc S liu v d liu lin quan c phn nh

mt cch ph hp
ng k Cc giao dch v s kin c ghi nhn ng
k k ton
Phn loi Cc giao dch v s kin c ghi nhn vo
ng ti khon
Hng tn kho

C s Muc Muc tieu Thu tuc kiem toan

dan tieu kiem minh hoa
lieu kiem toan rien
toan biet
tong
quat
Hien hu, Hien hu, Hang ton Tham gia quan sat kiem
quyen va quyen va kho phai co ke.
ngha vu ngha vu thc va Gi xac nhan cac hang
thuoc quyen nhan gi cua khach
s hu hang
ay u ay u Moi hang oi chieu mua hang cua
ton kho ke toan vi so lieu
nhap eu phong mua hang
c ghi 11/30/2017
nhan ay
u
Hng tn kho

C s Muc tieu Muc tieu kiem Thu tuc kiem toan

dan kiem toan rien biet minh hoa
lieu toan
tong
quat
anh gia Hang ton kho Kiem tra phng phap lap d
khong c anh phong hang ton kho.
gia cao hn gia tr anh gia cac hang loi
anh thuan co the thi, cham luan chuyen
gia, thc hien c hoac h hong
chnh
xac Ghi chep Hang ton kho oi chieu so cai vi so chi
chnh xac nhap c ghi tiet hang ton kho
nhan chnh xac Kiem tra chon mau nghiep
vu mua hang
Trnh Trnh bay Hang ton kho Kiem tra xac nhan cac hang
bay va va cong c trnh bay va ton kho ang ky gi.
cong bo thuyet minh phu 11/30/2017 59

bo hp