Bon Chuan Muc Kiem Toan Viet Nam

8/14/2019 Bon Chuan Muc Kiem Toan Viet Nam

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Cung cp bi kiemtoankiemtoankiemtoankiemtoan.com.vn.com.vn.com.vn.com.vn

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iu 3: Quyt nh ny c hiu lc thi hnh sau 15 ngy, k t ngy ngcng bo.

iu 4: Kim ton vin v cng ty kim ton hot ng hp php ti VitNam c trch nhim trin khai thc hin cc chun mc kim ton Vit Nam banhnh ti Quyt nh ny trong hot ng ca mi cng ty.

V trng V Ch k ton v Kim ton, Chnh vn phng B v Thtrng cc n v lin quan thuc B Ti chnh c trch nhim hng dn, kimtra v thi hnh Quyt nh ny./.

Ni nhn:- Th tng, Ph Th tng Chnh ph ( bo co)- Vn phng TW ng

- Vn phng Ch tch nc- Vn phng Quc hi- Vn phng Chnh ph- Ta n NDTC ti cao- Vin Kim st NDTC ti cao- Cc Kim tra vn bn (B T php)- S Ti chnh, Cc thu cc tnh, thnh phtrc thuc TW

- Cc cng ty kim ton- Cc Trng H KTQD, Kinh t TP.HCM- Hi K ton v Kim ton Vit Nam- Hi Kim ton vin hnh ngh Vit Nam

- V Php ch (B Ti chnh)- Cc n v thuc B Ti chnh- Cng bo- Lu: VT, V CKT.

KT. B TRNGTH TRNG

( k)

Trn Vn T


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H THNGCHUN MC KIM TON VIT NAM

CHUN MC S 260

TRAO I CC VN QUAN TRNG PHT SINH KHI KIMTON

VI BAN LNH O N V C KIM TON

(Ban hnh theo Quyt nh s 101/2005/Q-BTCngy 29 thng 12 nm 2005 ca B trng B Ti chnh)

QUY NH CHUNG

01. Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hngdn th thc p dng cc nguyn tc v th tc c bn trong vic trao i cc vn pht sinh khi kim ton gia kim ton vin v cng ty kim ton vi nhngngi trong Ban lnh o n v c kim ton.

02. Kim ton vin v cng ty kim ton phi trao i cc vn quan trngtrong c vn v qun tr n v pht sinh khi kim ton bo co tichnh vi nhng ngi trong Ban lnh o n v c kim ton.

03. Chun mc ny p dng cho vic trao i cc vn quan trng pht sinh khikim ton bo co ti chnh gia kim ton vin v cng ty kim ton vi nhngngi trong Ban lnh o n v c kim ton.

Chun mc ny khng quy nh cch thc ca kim ton vin khi trao i thngtin vi cc i tng bn ngoi n v c kim ton.

Kim ton vin v cng ty kim ton phi tun th nhng qui nh ca chun mcny trong qu trnh thc hin kim ton v cung cp dch v lin quan.

n v c kim ton (khch hng) v cc bn s dng kt qu kim ton phi cnhng hiu bit cn thit v cc nguyn tc v th tc quy nh trong chun mcny thc hin trch nhim ca mnh v phi hp cng vic vi kim ton

vin v cng ty kim ton gii quyt cc mi quan h trong qu trnh kim ton.Cc thut ng trong chun mc ny c hiu nh sau:

04. Ban lnh o: L nhng ngi thc hin nhim v ch o, iu hnh, gim st,kim sot, a ra quyt nh xy dng v pht trin n v c kim ton nhnhng ngi trong Hi ng qun tr, Ban Gim c, Ban kim sot, ngi phtrch qun tr tng lnh vc.


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05 Qun tr: L m t cng vic ca nhng ngi c giao nhim v ch o, iuhnh, gim st, kim sot mt lnh vc no hoc ch o, iu hnh mt phpnhn.

Ban lnh o chu trch nhim m bo cho n v hot ng c hiu qu, t

c mc tiu m n v ra, gim st hoc cung cp bo co ti chnh cho ccbn hu quan.

06. Cc vn quan trng v qun tr n v: L nhng vn pht sinh trong qutrnh kim ton bo co ti chnh m kim ton vin v cng ty kim ton cho lquan trng c lin quan n cng tc qun tr ca Ban lnh o n v c kimton trong vic gim st qu trnh lp v cng khai bo co ti chnh.

Kim ton vin khng c trch nhim phi pht hin v bo co vi Ban lnh on v tt c cc vn quan trng v qun tr ca n v c kim ton.

NI DUNG CHUN MC

07. Kim ton vin v cng ty kim ton phi xc nh nhng ngi lin quann Ban lnh o v nhng ngi s trao i cc vn quan trng, trong c vn v qun tr n v pht sinh khi kim ton n v c kim ton.

08. Kim ton vin phi xc nh c cu qun tr v cc nguyn tc qun tr ca tngn v nh chc nng gim st (Ban kim sot) v chc nng iu hnh ca BanGim c v ca Hi ng qun tr.

09. Trong qu trnh kim ton, kim ton vin phi xc nh ai l ngi trong Ban lnho v ai l ngi cn trao i cc vn quan trng pht sinh khi kim ton.

10. Trng hp c cu qun tr ca n v khng c xc nh r rng hoc khngxc nh ht c ai l ngi trong Ban lnh o th kim ton vin phi thathun vi n v v ngi s c trao i thng tin quan trng lin quan ncuc kim ton.

11. trnh hiu lm, trong hp ng kim ton phi nu r kim ton vin ch traoi thng tin quan trng v qun tr ca n v c kim ton pht sinh trong qutrnh thc hin kim ton, kim ton vin khng c yu cu phi thit k cc thtc ring bit nhm xc nh cc vn quan trng v qun tr n v.

Hp ng kim ton c th m t cc vn sau:

- Xc nh nhng ngi lin quan s thc hin trao i thng tin; v- Xc nh mt cch c th vn quan trng no v qun tr cn c trao i.

12. Hiu qu ca vic trao i thng tin c tng cng bng vic pht trin miquan h lm vic c tnh xy dng gia kim ton vin v nhng ngi trong Banlnh o n v c kim ton. Mi quan h ny c pht trin trong khi vn

phi m bo tnh c lp chuyn mn v tnh khch quan.


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Nhng vn quan trng pht sinh khi kim ton s c trao i

13. Kim ton vin phi xem xt nhng vn quan trng, trong c vn vqun tr n v pht sinh t cuc kim ton bo co ti chnh v trao inhng vn ny vi nhng ngi trong Ban lnh o n v c kim

ton. Thng thng nhng vn ny bao gm:a) Phng php tip cn tng qut v ton b phm vi kim ton, bao gm c

gii hn d kin hoc nhng yu cu b sung;

b)Nhng thay i hoc vic la chn chnh sch v thng l k ton quan trngc tc ng hoc c th c tc ng ng k n bo co ti chnh ca n vc kim ton;

c) Tc ng tim tng ca nhng ri ro quan trng i vi bo co ti chnh, nhmt v kin cha x l yu cu phi c trnh by trong bo co ti chnh;

d) Nhng bt ton iu chnh theo kin ca kim ton vin, cho d n vc kim ton c thc hin hay khng, c th tc ng quan trng n boco ti chnh ca n v;

e) Nhng yu t khng chc chn ng k lin quan n nhng s kin v iukin to ra s nghi ng v kh nng hot ng lin tc ca n v;

f) Cc kin bt ng vi Ban lnh o n v c kim ton v nhng vn mang tnh nghip v hay nguyn tc c nh hng ng k ti bo co tichnh hoc bo co kim ton ca n v c kim ton;

g) Dng bo co kim ton;h)Nhng vn khc i hi s quan tm ca nhng ngi trong Ban lnh o

nh nhng im yu ln trong h thng kim sot ni b, nhng cu hi vtnh chnh trc, lim khit v s gian ln trong qun l lin quan n Ban lnho n v c kim ton;

i) Bt k vn no khc c tho thun trong hp ng kim ton.14. Nhng vn quan trng v qun tr n v s c kim ton vin trao i v

thng bo cho nhng ngi trong Ban lnh o n v c kim ton cn bit:

a) Thng bo ca kim ton vin v kt qu ca cuc kim ton; vb) Vic kim ton bo co ti chnh khng nhm xc nh tt c nhng vn lin quan n nhng ngi trong Ban lnh o n v c kim ton. Do ,

thng thng kim ton vin v cng ty kim ton khng xc nh c tt cnhng vn c lin quan n cng vic qun tr.

Thi gian trao i thng tin

15. Kim ton vin phi kp thi trao i nhng vn quan trng trong cvn v qun tr n v pht sinh trong qu trnh kim ton gip ngi


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trong Ban lnh on v c kim tonc bin php hnh ng kp thiv thch hp.

16. c th trao i thng tin kp thi, kim ton vin phi tho lun vi nhngngi trong Ban lnh o v c s v thi gian trao i thng tin. Trong mt s

trng hp nht nh, do tnh cht ca vn , kim ton vin c th trao i vn sm hn thi gian tha thun trc.

Hnh thc trao i thng tin

17. Kim ton vin c th trao i vi nhng ngi trong Ban lnh o n v ckim ton bng li hoc bng vn bn. Quyt nh ca kim ton vin v cng tykim ton trong vic trao i bng li hay bng vn bn ph thuc vo nhng yut sau:

a) Quy m, c cu hot ng, t chc qun l v quy trnh trao i thng tin can v c kim ton;

b) Tnh cht, tnh nhy cm v tm quan trng ca nhng vn quan trng vqun tr n v pht sinh khi kim ton s c trao i;

c) Nhng tha thun c thc hin lin quan n nhng bui hp hoc bo conh k hot ng v cc vn quan trng trong c vn v qun tr nv pht sinh trong qu trnh kim ton;

d) Lng thng tin lin lc v cuc i thoi thng xuyn m kim ton vinthc hin vi Ban lnh o n v c kim ton.

18. Khi cc vn quan trng v qun tr c trao i bng li, kim ton vin philp thnh vn bn nhng vn trao i, k c cc thng tin phn hi. Vn bnny c th di hnh thc bn sao bin bn tho lun ca kim ton vin vi nhngngi trong Ban lnh o. Trong mt s trng hp, ty vo tnh cht, mc nhy cm v tm quan trng ca vn cn trao i, kim ton vin v cng tykim ton phi c xc nhn bng vn bn vi nhng ngi trong Ban lnh o nv c kim ton.

19. Kim ton vin thng tho lun cc vn quan trng v qun tr n v phtsinh trong qu trnh kim ton vi Ban Gim c n v c kim ton, trtrng hp nhng vn lin quan n nhng cu hi v nng lc v tnh trung

thc ca Ban Gim c. Nhng cuc tho lun ny gip kim ton vin thu nhnc nhiu thng tin t kim ton. Nu Ban Gim c n v c kim ton ng trao i mt vn no v cng tc qun tr vi nhng ngi trong Ban lnho, kim ton vin c th khng lp li nhng thng tin trao i, vi iu kinkim ton vin hi lng rng nhng thng tin trao i c thc hin mtcch hiu qu v ph hp.


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Trng hp kim ton vin hi lng vi cc thng tin c c sau khi trao ivi Ban Gim c n v c kim ton th khng cn trao i vi ngi khctrong Ban lnh o na.

Nhng vn khc20. Nu kim ton vin xt thy vic sa i Bo co kim ton v bo co ti chnh lcn thit nh quy nh trong Chun mc kim ton s 700 Bo co kim ton v

bo co ti chnh th vic trao i thng tin gia kim ton vin v nhng ngitrong Ban lnh o n v c kim ton vn thc hin theo chun mc ny vkhng c coi l bin php thay th th tc kim ton quy nh ti Chun mckim ton s 700.

21. Kim ton vin v cng ty kim ton phi xem xt liu nhng vn quan trngv qun tr n v pht sinh khi kim ton c trao i trc y c th c tcng n bo co ti chnh ca nm hin ti. Kim ton vin cn cn nhc xem vn c cn quan trng v qun tr n v v c cn tip tc trao i li vn vi Ban lnh o n v c kim ton.

Bo mt

22. Trng hp cc vn bn php lut c quy nh v bo mt lm hn ch vic traoi thng tin nhng vn quan trng v mt qun tr pht sinh trong cuc kimton th kim ton vin v cng ty kim ton phi xem xt cc quy nh trckhi trao i vi ngi trong Ban lnh o n v c kim ton. Trng hpnhng quy nh ny c mu thun vi chc nng, nhim v v o c ngh

nghip ca kim ton vin th kim ton vin c th yu cu s tr gip cachuyn gia t vn php lut.

Lut nh

23. Nu vn bn php lut c quy nh yu cu kim ton vin v cng ty kim tontrao i nhng thng tin lin quan n qun tr m khng c quy nh trongchun mc ny th vn phi thc hin theo yu cu ca vn bn php lut .

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CHUN MC S 330

TH TC KIM TON TRN C S NH GI RI RO


QUY NH CHUNG

01.

Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hngdn th thc p dng cc nguyn tc v th tc c bn v vic a ra v thc hincc th tc kim ton trn c s nh gi ri ro c sai st trng yu trong bo coti chnh v cc c s dn liu trong kim ton bo co ti chnh.

02. Kim ton vin v cng ty kim ton phi c hiu bit v n v c kimton cng nh mi trng kinh doanh ca n v, trong c h thng kimsot ni b nh gi ri ro c sai st trng yu lm c s ra cc th tckim ton.

03. Chun mc ny p dng cho kim ton bo co ti chnh v c vn dng chokim ton thng tin ti chnh khc v cc dch v lin quan ca cng ty kim ton.

Kim ton vin v cng ty kim ton phi tun th cc quy nh ca chun mcny trong qu trnh thc hin kim ton bo co ti chnh.

n v c kim ton (khch hng) v cc bn s dng kt qu kim ton phi cnhng hiu bit cn thit v nhng quy nh trong chun mc ny phi hpcng vic vi kim ton vin v cng ty kim ton, cng nh x l cc quan hlin quan n cc thng tin c kim ton.

04. Cc yu cu tng qut ca chun mc ny gm:Phng php tip cn tng qut: Yu cu kim ton vin v cng ty kim ton

a ra phng php tip cn tng qut nh gi ri ro c sai st trng yu trongbo co ti chnh v hng dn ni dung ca cc phng php tip cn tng qut.

Th tc kim ton trn c s nh gi ri ro c sai st trng yu trong cc c sdn liu: Yu cu kim ton vin phi thit k v thc hin cc th tc kim ton

b sung bao gm thc hin kim tra tnh hiu qu ca cc hot ng kim sot linquan hoc theo yu cu v cc th nghim c bn m ni dung, lch trnh v mc th nghim ph thuc vo kt qu nh gi ri ro c sai st trng yu trong cc


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c s dn liu. Yu cu ny cng i hi kim ton vin v cng ty kim ton phicn nhc khi xc nh ni dung, lch trnh v phm vi ca cc th tc kim ton .

nh gi mc y v thch hp ca bng chng kim ton thu thp c:Yu cu kim ton vin xc nh xem vic nh gi ri ro c sai st trng yu c

cn ph hp hay khng v kt lun liu cc bng chng kim ton thch hp c thu thp y hay khng.

H s kim ton: Yu cu ni dung v ti liu trnh by trong h s kim ton phiy cc thng tin lin quan n c s nh gi ri ro.

05. gim ri ro kim ton xung mc thp nht c th chp nhn c, kimton vin v cng ty kim ton phi a ra phng php tip cn tng quttrn c s nh gi ri ro c sai st trng yu trong bo co ti chnh; phithit k v thc hin cc th tc kim ton x l cc ri ro c sai st trngyu trong cc c s dn liu. Phng php tip cn tng qut, ni dung, lch trnh

v phm vi ca cc th tc kim ton b sung ph thuc vo xt on chuyn mnca kim ton vin. Bn cnh cc yu cu ca chun mc ny, kim ton vin vcng ty kim ton cng cn phi tun th cc quy nh trong Chun mc kim tons 240 Gian ln v sai st x l ri ro c sai st trng yu do gian ln.

NI DUNG CHUN MC

Phng php tip cn tng qut

06. Kim ton vin v cng ty kim ton cn a ra phng php tip cn tngqut xc nh ri ro c sai st trng yu trong bo co ti chnh. Phng

php tip cn tng qut i hi kim ton vin cn gi thi hoi nghi nghnghip trong qu trnh thu thp v nh gi bng chng kim ton, b nhim kimton vin c nhiu kinh nghim hoc c cc k nng chuyn mn c bit, s dngcc chuyn gia, gim st nhiu hn hoc kt hp cc yu t b sung cho cc vn khng th d on trc khi la chn thc hin cc th tc kim ton b sung.Kim ton vin v cng ty kim ton c th thay i ni dung, lch trnh v phmvi ca cc th tc kim ton. V d: Vic thc hin cc th nghim c bn vo giaion cui k thay v vo giai on gia k.

07. Hiu bit ca kim ton vin v mi trng kim sot ca n v c kim tonc nh hng n vic nh gi ri ro c sai st trng yu trong bo co ti chnh.Mi trng kim sot hiu qu gip kim ton vin tin tng hn vo h thngkim sot ni b v tin cy ca bng chng kim ton thu thp c trong ni

b n v c kim ton, t cho php kim ton vin tin hnh mt s th tckim ton giai on gia k thay v vo giai on cui k. Nu pht hin thynhng im yu trong mi trng kim sot ca n v, kim ton vin s tinhnh thm cc th tc kim ton vo giai on cui k ch khng phi vo giaion gia k. Kim ton vin cn thu thp thm bng chng kim ton t thnghim c bn, thay i ni dung cc th tc kim ton nhm thu thp thm bng


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chng kim ton c sc thuyt phc cao, hoc m rng phm vi cng vic kimton.

08. Nhng xem xt trn c nh hng quan trng n phng php kim ton chungca kim ton vin. V d: Tp trung thc hin th nghim c bn (phng php

c bn), hoc kt hp th nghim kim sot vi th nghim c bn (phng phpkt hp).

Th tc kim ton b sung p dng i vi ri ro c sai st trng yu trongc s dn liu

09. Kim ton vin v cng ty kim ton phi thit k v thc hin thm cc thtc kim ton b sung m ni dung, lch trnh v phm vi ca cc th tc nyph thuc vo kt qu nh gi ri ro c sai st trng yu trong cc c s dnliu nhm th hin s lin h r rng gia ni dung, lch trnh v phm vi cc thtc kim ton vi vic nh gi ri ro. Khi thit k cc th tc kim ton, kim

ton vin v cng ty kim ton cn cn nhc cc vn sau:a) Mc quan trng ca ri ro;

b) Kh nng c th xy ra sai st trng yu;c) c trng ca loi nghip v, s d khon mc hoc cc gii trnh lin quan;d)Ni dung hot ng kim sot c th m n v c kim ton s dng, c

bit l hot ng kim sot ny c thc hin th cng hay t ng;

e) Kim ton vin c k vng thu thp c bng chng kim ton xc nhliu cc hot ng kim sot ca n v c hiu qu trong vic ngn chn,

pht hin v sa cha cc sai st trng yu hay khng.10. nh gi ca kim ton vin v cc ri ro trong c s dn liu ch ra c s la

chn mt phng php kim ton thch hp khi thit k v thc hin cc th tckim ton. Trong mt s trng hp, kim ton vin c th quyt nh ch cn thchin cc th nghim kim sot l c th a ra c kin c hiu qu ivi ri ro c sai st trng yu trong c s dn liu no . Trong nhng trng hpkhc, kim ton vin c th ch thc hin cc th nghim c bn mi ph hp vic s dn liu c th v nh vy, kim ton vin b qua nh hng ca hot ngkim sot khi nh gi ri ro lin quan. iu ny xy ra khi cc th tc nh giri ro ca kim ton vin khng xc nh c bt k hot ng kim sot hiuqu no lin quan n c s dn liu, hoc vic kim tra tnh hiu qu ca hotng kim sot s b hn ch. Tuy nhin, kim ton vin hiu rng ch thc hincc th nghim c bn i vi c s dn liu mi t c hiu qu trong vic lmgim ri ro c sai st trng yu xung mc c th chp nhn c. Thng thng,kim ton vin c th s dng phng php kt hp c kim tra tnh hiu qu cacc th nghim kim sot vi cc th nghim c bn. Cho d la chn phng

php no th kim ton vin vn phi thit k v thc hin cc th nghim c bn


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vi tng loi nghip v trng yu, s d khon mc hoc cc gii trnh nh quynh on 51.

11. Trng hp n v c kim ton c quy m hot ng rt nh, khng c nhiuhot ng kim sot kim ton vin c th kim tra th cc th tc kim ton m

kim ton vin ra ch yu s l cc th nghim c bn. Trng hp ny, ngoicc vn c quy nh on 10, kim ton vin v cng ty kim ton cn cnnhc xem trong trng hp n v khng c nhiu hot ng kim sot th c ththu thp c y bng chng kim ton thch hp hay khng.

Xem xt ni dung, lch trnh v phm vi cc th tc kim ton b sung

Ni dung

12. Ni dung cc th tc kim ton phn nh mc tiu ca cc th tc (th nghimkim sot hoc th nghim c bn) v phng php thu thp bng chng kim

ton, nh kim tra, quan st, iu tra, xc nhn, tnh ton, quy trnh phn tch. Mts th tc kim ton c th c th thch hp i vi c s dn liu ny hn i vic s dn liu khc. V d: Lin quan ti doanh thu, cc th nghim kim sot cth thch hp hn pht hin ri ro sai st v tnh y , trong khi cc thnghim c bn li thch hp hn pht hin ri ro sai st v s pht sinh.

13. Vic la chn cc th tc kim ton ca kim ton vin cn cn c vo vic nhgi ri ro. Kim ton vin nh gi ri ro cng cao th bng chng kim ton thuthp c t cc th nghim c bn cng phi ng tin cy v ph hp hn. iuny c th nh hng n c hai loi th tc kim ton s c thc hin v mc kt hp ca chng. V d: Kim ton vin c th xc nhn mc y v

cc iu khon trong mt hp ng vi mt bn th ba, bn cnh vic kim tra tiliu.

14. Khi xc nh cc th tc kim ton s c thc hin, kim ton vin cn cn nhcc s nh gi ri ro c sai st trng yu trong cc c s dn liu i vi tng loinghip v, s d khon mc hoc cc gii trnh lin quan. Vic ny bao gm xemxt tnh cht c th ca tng loi nghip v, s d khon mc hoc cc gii trnhlin quan (ri ro tim tng) v xem xt liu vic nh gi ri ro ca kim ton vinc tnh n cc hot ng kim sot ca n v hay khng (ri ro kim sot). Vd: Nu kim ton vin xt thy ri ro c sai st trng yu l thp do c trng

ring ca loi nghip v ny khng cn hot ng kim sot lin quan, th kimton vin c th quyt nh ch cn thc hin th tc phn tch c bn cng c thcung cp y bng chng kim ton thch hp. Nu kim ton vin nh gi riro c sai st trng yu l thp v n v c hot ng kim sot hiu qu vkim ton vin d nh s thit k cc th nghim c bn cn c vo hiu qu cahot ng kim sot ny th kim ton vin s thc hin cc th nghim kim sotnhm thu thp c cc bng chng kim ton v tnh hiu qu ca hot ngkim sot ny. V d cho trng hp ny l cc loi nghip v tng i ng


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nht, khng phc tp, c x l thng xuyn v c kim sot bi h thngthng tin ca n v.

15. Kim ton vin cn thu thp bng chng kim ton v tnh chnh xc v y cathng tin do h thng thng tin ca n v cung cp nu nhng thng tin ny c

kim ton vin s dng thc hin cc th tc kim ton. V d: Nu kim tonvin s dng cc thng tin phi ti chnh hoc d liu d ton do h thng thng tinca n v cung cp thc hin cc th tc kim ton, nh cc th tc phn tchc bn hay cc th nghim kim sot th kim ton vin cn thu thp bng chngkim ton v mc chnh xc v y ca nhng thng tin ny theo quy nh.

Lch trnh

16. Lch trnh l trnh t thi gian tin hnh cc th tc kim ton, cc giai on kimton hoc thi im ca bng chng kim ton.

17. Kim ton vin c th thc hin th nghim kim sot hoc th nghim c bn thi im kim ton gia k hay cui k. Ri ro c sai st trng yu cng cao thkim ton vin cng cn phi thc hin cc th nghim c bn gn thi im cuik hn l vo thi im gia k, hoc thc hin cc th tc kim ton m khngcn thng bo trc v ni dung v thi gian (V d: Thc hin cc th tc kimton vi mt s v tr c chn m khng thng bo trc). Vic thc hin ccth tc kim ton vo thi im trc khi kt thc k k ton c th gip kimton vin pht hin c sm cc vn quan trng. Vn ny c th c giiquyt vi s gip ca Ban Gim c n v c kim ton hoc do kim tonvin thit k phng php kim ton hiu qu. Nu kim ton vin thc hin cc

th nghim kim sot hoc cc th nghim c bn trc khi kt thc k k ton thcn cn nhc bng chng kim ton b sung cn thit giai on cn li theo quynh ti cc on 39-40 v 58-63.

18. quyt nh thi im thc hin cc th tc kim ton, kim ton vin cn cnnhc cc vn sau:

a) Mi trng kim sot;b) Khi no c thng tin thch hp (V d: Th tc quan st c th ch thc hin

trong thi gian c th no );

c) Bn cht ca ri ro (V d: Nu c ri ro v vic doanh thu b khai tng lnbng cch to ra nhng hp ng bn hng gi mo, kim ton vin c th ngh kim tra cc hp ng hin c vo thi im kt thc k k ton);

d) Giai on hoc thi im lin quan n bng chng kim ton.19. Mt s th tc kim ton c th ch c thc hin vo giai on cui k hoc sau

giai on cui k. V d: Vic i chiu s liu trn bo co ti chnh vi s kton v vic kim tra cc khon mc c iu chnh thc hin trong qu trnh lp

bo co ti chnh. Nu xy ra ri ro l n v c kim ton c nhng hp ng


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kinh t khng minh bch hoc cc giao dch khng c quyt ton vo giai oncui k th kim ton vin thc hin cc th tc kim ton thch hp x l ri roc th ny. V d: Nu gi tr ca tng giao dch l trng yu hoc sai st xy ravo lc kha s k ton c th dn n sai st trng yu, thng thng kim ton

vin s kim tra cc giao dch pht sinh gn thi im cui k.Phm vi

20. Phm vi cc th tc kim ton l s lng th tc kim ton c th cn thc hin.V d: C ca mt mu hoc s lng cc quan st i vi mt hot ng kimsot.

Phm vi ca th tc kim ton c kim ton vin xc nh da vo xt onchuyn mn ca mnh sau khi cn nhc n mc trng yu, cc ri ro cnh gi v mc m bo m kim ton vin d kin cn thu thp c. Kimton vin cn m rng phm vi cc th tc kim ton nu ri ro xy ra sai st trngyu tng ln. Tuy nhin, vic m rng phm vi cc th tc kim ton ch thc sc hiu qu nu bn thn th tc kim ton ph hp vi ri ro c th ny. Do ,ni dung ca th tc kim ton c coi l yu t quan trng nht.

21. Vic s dng cc k thut kim ton bng my tnh c th gip cho vic kim tranhiu nghip v k ton v cc tp tin di dng in t. Cc k thut ny c thc s dng chn cc mu t cc tp tin di dng in t chnh phn loichng thnh cc nghip v vi tiu chun c th hoc kim tra ton b thay vkim tra mu.

22. Thng thng kim ton vin c th a ra kt lun ph hp trn c s s dngphng php chn mu. Tuy nhin, nu s lng mu c la chn t tng thqu t th phng php ly mu s khng ph hp tha mn mt mc tiu kimton c th. Nu cc trng hp ngoi l khng c theo di mt cch ph hp sdn n ri ro khng th chp nhn c l kt lun ca kim ton vin a ra chda trn c s mt s mu kim ton lm cho kt lun ny c th khc vi kt lunc rt ra nu thc hin th tc kim ton da trn c s ton b tng th. Chunmc kim ton s 530 Ly mu kim ton v cc th tc la chn khc hngdn phng php ly mu kim ton.

23. Chun mc ny hng dn vic s dng kt hp cc phng php kim ton khcnhau, y cng l mt phn ni dung kim tra trnh by trn. Tuy nhin, kimton vin cn cn nhc liu phm vi kim tra c ph hp khng khi s dng kthp cc th tc kim ton khc nhau.

Cc th nghim kim sot

24. Kim ton vin yu cu phi thc hin cc th nghim kim sot nu vic nh giri ro ca kim ton vin bao gm c k vng v tnh hiu qu ca hot ng kim


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sot hoc nu ch thc hin cc th nghim c bn khng cung cp y bngchng kim ton thch hp i vi c s dn liu.

25. Nu kim ton vin nh gi c sai st trng yu trong c s dn liu, k ckhi rt k vng v tnh hiu qu ca hot ng kim sot th kim ton vin

v cng ty kim ton vn phi thc hin cc th nghim kim sot nhm thuthp c bng chng kim ton y v thch hp v s vn hnh c hiuqu ca hot ng kim sot ti cc thi im lin quan trong sut qu trnhkim ton. on 41-46 quy nh v vic s dng cc bng chng kim ton linquan n tnh hiu qu ca cc th nghim kim sot thu thp c t cc cuckim ton trc y.

26. Trng hp kim ton vin nh gi c sai st trng yu trong c s dn liu, kc khi rt k vng v tnh hiu qu ca hot ng kim sot th kim ton vin vn

phi thc hin cc th nghim kim sot nhm thu thp c bng chng kimton v tnh hiu qu ca hot ng kim sot . Vic kim tra tnh hiu qu cahot ng kim sot ch c thc hin i vi hot ng kim sot m kim tonvin cho rng chng c thit k hon ton ph hp ngn nga, pht hin vsa cha sai st trng yu mt c s dn liu.

27. Nu kim ton vin cho rng vic gim ri ro sai st trng yu trong cc c sdn liu ti mc c th chp nhn c l khng th thc hin c hoc sl khng thc t nu ch da trn c s bng chng kim ton thu thp ct cc th nghim c bn th kim ton vin phi thc hin cc th nghimkim sot ph hp nhm thu thp bng chng kim ton v tnh hiu qu cahot ng kim sot . V d: Kim ton vin c th cho rng l khng th thc

hin c cc th nghim c bn mt cch c hiu qu c th cung cp y bng chng kim ton thch hp trong trng hp n v s dng cng ngh thngtin nhng ti liu lin quan n cc nghip v kinh doanh li khng c in rahoc lu li bn ngoi h thng cng ngh thng tin.

28. Vic kim tra tnh hiu qu ca hot ng kim sot khc vi vic thu thp bngchng kim ton v vic cc hot ng kim sot c thc hin. Khi thu thp

bng chng kim ton v vic thc hin ca hot ng kim sot bng cch thchin cc th tc nh gi ri ro, kim ton vin cn xc nh cc hot ng kimsot lin quan ang c n v c kim ton p dng. Khi kim tra tnh hiuqu ca hot ng kim sot, kim ton vin cn thu thp bng chng kim ton vs vn hnh hiu qu ca hot ng kim sot ny trong sut thi k kim ton.Th nghim ny bao gm vic thu thp bng chng kim ton v hot ng kimsot ti cc thi im lin quan trong sut giai on kim ton; mc nht qunvi hot ng kim sot c vn dng, hot ng kim sot do ai thc hin vc thc hin nh th no. Nu cc hot ng kim sot khc nhau c vndng ti cc thi im khc nhau trong giai on kim ton, kim ton vin cnxem xt ring tng loi kim sot. Kim ton vin c th kim tra tnh hiu quca hot ng kim sot, ng thi vi vic nh gi v thit k ca hot ng


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kim sot v thu thp bng chng kim ton v hiu qu ca hot ng kim sotny.

29. Mc d mt s th tc nh gi ri ro m kim ton vin thc hin nh givic thit k ca hot ng kim sot v xc nh rng hot ng kim sot

c thc hin c th khng c c th nh th nghim kim sot, nhng nucc th tc ny cung cp bng chng kim ton v tnh hiu qu ca hot ngkim sot nn c th c coi l th nghim kim sot. V d: Kim ton vin cth hi v k hoch sn xut, kinh doanh ca Ban Gim c; kim tra cc bo co;so snh chi ph thc t hng thng vi k hoch sn xut, kinh doanh v kim tracc bo co pht hin bin ng gia s liu thc t so vi k hoch sn xut,kinh doanh. Cc th tc kim ton ny cung cp nhng hiu bit v cng tc lp khoch sn xut, kinh doanh ca n v, v liu k hoch ny c c thc hin haykhng. Cc th tc ny cng c th a ra bng chng kim ton v tnh hiu quca quy trnh lp k hoch sn xut, kinh doanh trong vic ngn nga hoc pht

hin cc sai st trng yu trong phn loi chi ph. Trng hp ny, kim ton vincn cn nhc liu bng chng kim ton thu thp t cc th tc kim ton ny cy hay khng.

Ni dung cc th nghim kim sot

30. Kim ton vin la chn cc th tc kim ton c c s m bo v tnh hiuqu ca hot ng kim sot. Mc m bo d kin t c cng cao th kimton vin phi thu thp nhiu bng chng kim ton tin cy hn. Vic la chn

phng php kim ton ch yu bao gm cc th nghim kim sot, c bit l ivi cc ri ro m nu ch thc hin cc th nghim c bn s khng th thu thpc cc bng chng kim ton y v thch hp th kim ton vin phi thchin cc th nghim kim sot nhm thu thp c y bng chng kim tonthch hp t c mc m bo cao hn v tnh hiu qu ca cc hot ngkim sot.

31. Kim ton vin phi thc hin cc th tc kim ton b sung kt hp viphng vn kim tra tnh hiu qu ca hot ng kim sot. Mc d khc vivic tm hiu v thit k v vn hnh ca hot ng kim sot, vic kim tra tnhhiu qu ca hot ng ny c chung cc th tc kim ton nh gi vic thitk v thc hin ca hot ng kim sot v c th bao gm c vic kim ton vin

thc hin li hot ng kim sot ny. Ngoi th tc phng vn, kim ton vincn s dng kt hp cc th tc kim ton nhm thu thp c y bng chngkim ton v tnh hiu qu ca hot ng kim sot. Hot ng kim sot c thnghim bng cch phng vn kt hp vi kim tra v thc hin li thng thng cmc m bo cao hn so vi hot ng kim sot m bng chng kim ton thuthp c ch n thun t vic phng vn v quan st. V d: Kim ton vin cth phng vn v quan st cc th tc ca n v v vic x l nghip v nhn tinmt th nghim tnh hiu qu ca hot ng kim sot nghip v nhn tin mt


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ca n v. Do vic quan st ch thch hp ti thi im din ra nghip v , nnthng thng bn cnh vic quan st, kim ton vin cn thc hin phng vn ivi nhn vin v kim tra ti liu ca n v v hot ng kim sot ny ti nhngthi im khc nhau trong sut giai on kim ton thu thp c y bng

chng kim ton thch hp.32. Bn cht ca mt hot ng kim sot c th nh hng n loi th tc kim ton

cn thit thu thp bng chng kim ton xem liu hot ng kim sot c cvn hnh mt cch hiu qu khng ti cc thi im lin quan trong sut giai onkim ton. Tnh hiu qu ca mt s loi hot ng kim sot c th c chngminh di hnh thc vn bn. Trong trng hp ny, kim ton vin c th kimtra ti liu ca n v nhm thu thp c bng chng kim ton v tnh hiu qu.Tuy nhin, trong mt s trng hp khc, tnh hiu qu ca cc hot ng kimsot c th khng c lu tr li di hnh thc vn bn. V d: C th khng cti liu hoc lu li v hot ng ca mt s yu t ca mi trng kim sot, nh

vic giao quyn, phn cng trch nhim, hoc mt s hot ng kim sot c xl bng my tnh. Trng hp ny, bng chng kim ton v tnh hiu qu c ththu thp c bng cch phng vn kt hp vi cc th tc kim ton khc nhquan st hoc s dng nghip v kim ton c thc hin bng my tnh.

33. Khi thit k cc th nghim kim sot, kim ton vin cn cn nhc s cn thitphi thu thp bng chng kim ton v tnh hiu qu ca hot ng kim sot clin quan trc tip n cc c s dn liu ang xem xt cng nh hot ng kimsot lin quan gin tip khc m hot ng kim sot ny ph thuc vo. V d,kim ton vin c th coi vic mt ngi sot xt bo co, c bit v s tin cho

vay so vi hn mc c vay ca khch hng nh l hot ng kim sot trc tiplin quan n mt c s dn liu. Trng hp ny, kim ton vin cn cn nhctnh hiu qu ca vic sot xt bo co ny cng nh hot ng kim sot linquan n mc chnh xc ca thng tin trong bo co.

34. Trng hp hot ng kim sot c thc hin t ng, do s ng b ca vicx l bng cng ngh thng tin, bng chng kim ton v hot ng kim sot c thc hin ti thi im nh gi cng vi bng chng kim ton thu thpc v tnh hiu qu ca hot ng kim sot ca n v ni chung c th a ra

bng chng kim ton quan trng v tnh hiu qu ca hot ng kim sot tronggiai on ph hp.

35. Da trn kt qu ca vic nh gi ri ro, kim ton vin c th thc hin thnghim kim sot cng vi th nghim c bn cho cng mt nghip v. Mc tiuca th nghim kim sot nhm nh gi xem hot ng kim sot c hiu qu haykhng. Mc tiu ca th nghim c bn l nhm pht hin cc sai st trng yutrong c s dn liu. Mc d c mc tiu khc nhau nhng c hai loi th nghimny c th c thc hin cng mt lc bng cch thc hin mt th nghim kimsot v mt th nghim c bn i vi cng mt giao dch (th nghim kp). Vd: Kim ton vin c th kim tra mt ha n v xc nh liu ha n ny


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c ph duyt y hay cha, ng thi c th a ra mt bng chng kimton khc v nghip v ny. Kim ton vin cn cn nhc mt cch thn trng vict chc v nh gi cc th nghim ny t c c 2 mc tiu kim ton nutrn.

36. Vic mt th nghim c bn khng pht hin thy c sai st, khng cung cp bngchng kim ton v vic cc hot ng kim sot lin quan n mt c s dn liu c kim tra l c hiu qu. Tuy nhin, cc sai st c kim ton vin phthin t vic thc hin th nghim c bn cn c cn nhc khi kim ton vinnh gi tnh hiu qu ca hot ng kim sot. Sai st trng yu c kim tonvin pht hin m khng phi do n v pht hin th hin khim khuyt quantrng trong h thng kim sot ni b ca n v, kim ton vin s trao i viBan Gim c n v c kim ton v ni dung ny.

Lch trnh cc th nghim kim sot

37. Lch trnh cc th nghim kim sot ph thuc vo mc tiu ca kim ton vin vxc nh thi gian tin cy ca hot ng kim sot. Nu th nghim hot ngkim sot ti mt thi im c th th kim ton vin ch cn thu thp bng chngkim ton v hot ng kim sot c vn hnh mt cch hiu qu vo thiim . Tuy nhin, nu th nghim kim sot c tin hnh trong mt giai onth kim ton vin c th thu thp c bng chng kim ton v tnh hiu qu cahot ng kim sot trong sut giai on .

38. Mt bng chng kim ton ch lin quan n mt thi im vn c th l y i vi mt mc tiu c th ca kim ton vin, nh: Vic kim k hng tn kho

thc t ca n v vo giai on cui k. Mt khc, nu kim ton vin yu cubng chng kim ton v tnh hiu qu ca hot ng kim sot trong mt giaion th bng chng kim ton ch lin quan n mt thi im c th l cha y v kim ton vin cn b sung thm cc bc kim tra v cc th nghim kimsot khc c th thu thp c bng chng kim ton v hot ng kim sot c vn hnh mt cch c hiu qu vo cc thi im lin quan trong sut giaion kim ton. Cc th nghim khc c th bao gm c th nghim v sgim st hot ng kim sot ca n v c kim ton.

39. Khi kim ton vin thu thp bng chng kim ton v tnh hiu qu ca hotng kim sot trong sut giai on gia k, kim ton vin s phi xc nh

bng chng kim ton b sung no cn thu thp cho giai on cn li. Khi xcnh bng chng kim ton b sung, kim ton vin cn xem xt n mc quantrng ca cc sai st trng yu trong cc c s dn liu; hot ng kim sot c th c thc hin trong giai on gia k; mc tin cy ca bng chng kimton v tnh hiu qu ca cc hot ng kim sot c thu thp; di ca giaion cn li. Cn c vo mc tin cy ca cc hot ng kim sot v mitrng kim sot m kim ton vin d nh gim bt phm vi ca cc th nghimc bn. Kim ton vin thu thp bng chng kim ton v ni dung v phm vi ca


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k t khi c kim tra giai on trc hoc i vi cc kim sot ch nhmgim bt ri ro trng yu. Vic quyt nh c tin cy vo bng chng kim tonthu thp c t cc cuc kim ton trc y hay khng tu thuc vo xt onchuyn mn ca kim ton vin. Ngoi ra, khong thi gian kim tra li hot ng

kim sot ny cng tu thuc vo xt on chuyn mn ca kim ton vin, nhngkhng c ko di qu hai nm.

44. Khi xem xt tnh ph hp ca vic s dng bng chng kim ton v tnh hiu quca hot ng kim sot thu thp c t cc cuc kim ton trc y, nu s sdng, khong thi gian thch hp trc khi thc hin kim tra li mt hot ngkim sot, kim ton vin cn cn nhc:

a) Mc hiu qu ca cc yu t khc trong h thng kim sot ni b, k cmi trng kim sot, cng tc gim st cc hot ng kim sot v quy trnhnh gi ri ro ca n v;

b) Cc ri ro do tnh cht ca kim sot, k c hot ng kim sot th cng vt ng;c) Tnh hiu qu ca hot ng kim sot h thng tin hc ni chung;d) Tnh hiu qu ca hot ng kim sot v vic thc hin kim sot ca n v,

k c ni dung v phm vi ca cc thay i trong vic thc hin kim sot sovi vic kim tra v tnh hiu qu trong cc cuc kim ton trc y;

e) Ri ro c sai st trng yu v mc tin cy vo hot ng kim sot. Ri roc sai st trng yu cng ln hoc mc tin cy ca hot ng kim sotcng cao th thi gian kim tra (nu c) cng ngn. Cc yu t thng thng

lm gim thi gian kim tra li mt hot ng kim sot hoc lm cho kimton vin quyt nh khng tin cy vo bng chng kim ton thu thp ct cc cuc kim ton trc y gm:

- Mi trng kim sot yu;- S yu km ca cng tc gim st hot ng kim sot;- Cc hot ng kim sot c mt yu t quan trng c thc hin th

cng;

- Thay i nhn s nh hng quan trng n hot ng kim sot;- Tnh hnh thay i dn n vic cn thit thay i hot ng kim sot;- Hot ng kim sot h thng tin hc ni chung l yu.

45. Nu c mt s hot ng kim sot m kim ton vin xc nh rng vic sdng bng chng kim ton thu thp c t cc cuc kim ton trc y lph hp, kim ton vin s phi kim tra tnh hiu qu ca nhng hot ngkim sot ny tng cuc kim ton. Yu cu ny nhm trnh kh nng kimton vin c th s dng phng php kim ton trnh by on 43 vi ton b


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hot ng kim sot m kim ton vin d kin tin cy, nhng ch kim tra hotng kim sot ny mt giai on kim ton ring r m khng kim tra hotng kim sot ny trong hai giai on kim ton sau . Bn cnh vic cung cp

bng chng kim ton v tnh hiu qu ca hot ng kim sot c kim tra

cuc kim ton hin ti, vic thc hin cc th nghim ny cung cp thm bngchng b sung v tnh hiu qu ca mi trng kim sot. T gip kim tonvin quyt nh s tin cy vo bng chng kim ton thu thp c t cc cuckim ton trc y. Nh vy, nu kim ton vin thc hin theo quy nh ti ccon 41-44 nu cho rng vic s dng bng chng kim ton thu thp c t cccuc kim ton trc y l ph hp vi mt s loi hot ng kim sot, khi kim ton vin s lp k hoch kim tra mt phn y ca hot ng kim sott mu tng th trong tng giai on kim ton, mi hot ng kim sot phic kim tra t nht mt ln trong 3 t kim ton.

46. Khi kim ton vin xc nh c ri ro c sai st trng yu trong c sdn liu l ri ro quan trng v kim ton vin d nh tin cy vo tnh hiuqu ca hot ng kim sot nhm gim bt ri ro c sai st trng yu ny thkim ton vin s phi thu thp bng chng kim ton v tnh hiu qu cahot ng kim sot t cc th nghim kim sot c thc hin trong giaion hin ti. Ri ro c sai st trng yu cng ln th kim ton vin cng phithu thp nhiu bng chng kim ton v s vn hnh c hiu qu ca hot ngkim sot lin quan. Do , mc d kim ton vin thng xem xt thng tin thuthp c t cc cuc kim ton trc y thit k cc th nghim kim sotnhm gim bt ri ro c sai st trng yu, nhng kim ton vin khng tin cy vo

bng chng kim ton thu thp c t cuc kim ton trc y v tnh hiu qu

ca hot ng kim sot i vi cc ri ro ny. Do , kim ton vin s thu thp bng chng kim ton v tnh hiu qu ca hot ng kim sot i vi ri rotrong giai on hin ti.

Phm vi cc th nghim kim sot

47. Kim ton vin phi thit k cc th nghim kim sot nhm thu thp c ccbng chng kim ton y v thch hp v s vn hnh mt cch c hiu quca hot ng kim sot trong sut giai on kim tra. Khi xc nh phm vi cacc th nghim kim sot, kim ton vin c th xem xt cc vn sau:

a) Tn sut thc hin hot ng kim sot ca n v trong sut giai on;b) Khong thi gian trong giai on kim ton m kim ton vin tin cy vo

tnh hiu qu ca hot ng kim sot;

c) Tnh ph hp v mc tin cy ca bng chng kim ton cn thu thp cv vic hot ng kim sot ngn nga, pht hin v sa cha cc sai sttrng yu trong cc c s dn liu;


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d) Phm vi bng chng kim ton thu thp c t cc th nghim kim sotkhc lin quan n c s dn liu;

e) Phm vi kim ton vin d nh tin cy vo tnh hiu qu ca hot ng kimsot nh gi ri ro (v t gim cc th nghim c bn cn c vo mc

tin cy vo h thng kim sot);f) Thay i d kin v hot ng kim sot.

48. Trong vic nh gi ri ro, kim ton vin cng tin cy vo tnh hiu qu ca hotng kim sot th phm vi th nghim kim sot cng ln. Khi t l bin i dkin ca hot ng kim sot tng ln th phm vi th nghim kim sot ca kimton vin cng tng ln. Tuy nhin, kim ton vin cn cn nhc liu t l bin id kin c ch ra l hot ng kim sot cha gim bt ri ro c sai st trngyu trong c s dn liu m kim ton vin nh gi. Nu t l bin i d kinny l qu cao th kim ton vin c th cho rng cc th nghim kim sot i vi

mt c s dn liu c th l khng hiu qu.49. Do tnh cht hot ng n nh ca h thng tin hc, kim ton vin c th khng

cn tng phm vi kim tra ca mt hot ng kim sot t ng. Mt hot ngkim sot t ng s thc hin mt cch n nh nu chng trnh phn mmkhng b thay i. Khi kim ton vin xc nh h thng kim sot t ng thchin chc nng nh mong mun (c th thc hin chng trnh vo bt c lc nokhi kim sot hot ng trc hoc vo mt thi im no khc), kim ton vinxem xt thc hin cc th nghim kim sot nhm xc nh s tip tc vn hnh chiu qu ca hot ng kim sot. Cc th nghim kim sot ny c th xc nhcc thay i ca chng trnh s khng c trin khai khi cha c s thay i vhot ng kim sot.

Th nghim c bn

50. Th nghim c bn c thc hin pht hin cc sai st trng yu trong c sdn liu. Th nghim c bn gm cc kim tra chi tit cc nghip v, s d khonmc, cc gii trnh c lin quan v cc quy trnh phn tch. Kim ton vin lp khoch v thc hin cc th nghim c bn x l ri ro c sai st trng yu.

51.Cho d kt qu nh gi ri ro c sai st trng yu l nh th no, kim tonvin s phi t chc v thc hin cc th nghim c bn i vi tng loinghip v, s d khon mc v cc gii trnh trng yu c lin quan. Yu cu

ny xut pht t vic nh gi ri ro ca kim ton vin ch cn c vo xt onchuyn mn ca mnh v c th l cha y pht hin ra tt c cc ri ro csai st trng yu. Hn na, c nhng hn ch tim tng trong h thng kim sotni b, bao gm quyn ph quyt ca Ban Gim c. Do , mc d kim tonvin c th xc nh rng ri ro c sai st trng yu c th c gim xung mcthp c th chp nhn c bng cch thc hin cc th nghim kim sot i vimt c s dn liu c th cho mt loi nghip v, s d khon mc v cc giitrnh c lin quan (on 10), kim ton vin vn lun thc hin cc th nghim c


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bn i vi tng loi nghip v trng yu, s d khon mc v cc gii trnh clin quan.

52. Th nghim c bn ca kim ton vin phi bao gm cc th tc kim tonlin quan n quy trnh kha s, lp bo co ti chnh, nh sau:

a) Khp s liu trn bo co ti chnh vi s liu trn s k ton;b) Kim tra cc bt ton trng yu v cc iu chnh khc c thc hin

trong qu trnh lp bo co ti chnh.

Ni dung v phm vi kim tra bt ton v cc iu chnh khc ca kim ton vinph thuc vo tnh cht v mc phc tp ca quy trnh lp bo co ti chnh can v v cc ri ro c sai st trng yu lin quan.

53. Nu kim ton vin xc nh ra ri ro c sai st trng yu trong c s dnliu l ri ro quan trng th kim ton vin s phi thc hin cc th nghim

c bn x l ri ro ny. V d, nu kim ton vin nhn thy Ban Gim cchu nhiu sc p phi t c cc mc tiu li nhun th c th c ri ro l BanGim c s nng doanh s bn hng bng cch ghi nhn doanh thu khi cha bnhng. Trng hp ny, kim ton vin lp cc bn ngh xc nhn t khch hngca n v khng ch v s d cha thanh ton m cn xc nhn cc chi tit cahp ng mua, bn nh thi gian hp ng, cc iu khon v giao hng v tr lihng. Ngoi ra, nu thy c hiu qu, kim ton vin c th b sung thm bngchng bn cnh cc bn xc nhn trn bng cch phng vn cc nhn vin khnglm cng tc ti chnh trong n v v nhng thay i trong hp ng mua, bn vcc iu khon giao hng.

54. Nu phng php kim ton cc ri ro quan trng ny ch gm cc th nghim cbn th cc th tc kim ton thch hp x l cc ri ro quan trng ny c thbao gm cc kim tra chi tit cc nghip v v s d khon mc hoc l s kt hpgia kim tra chi tit cc nghip v v s d khon mc vi thc hin quy trnh

phn tch. Kim ton vin cn xem xt quy nh ti cc on 55-66 khi thit k nidung, lch trnh v phm vi ca cc th nghim c bn i vi cc ri ro quantrng. thu thp c y bng chng kim ton thch hp, cc th nghimc bn lin quan n cc ri ro quan trng thng c thit k nhm thu thpc bng chng kim ton c mc tin cy cao.

Ni dung quy trnh phn tch55. Quy trnh phn tch c bn thng c p dng vi cc khon mc gm s lng

ln cc nghip v v c th d on c theo thi gian. Kim tra chi tit ccnghip v v s d thng thch hp trong vic thu thp bng chng kim tonlin quan n c s dn liu c th v s d khon mc, bao gm c s dn liuhin hu v cc nh gi. Trong mt s trng hp, kim ton vin quyt nh chthc hin quy trnh phn tch cng gim ri ro c sai st trng yu xungmc c th chp nhn c. V d: Kim ton vin quyt nh ch thc hin quy


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trnh phn tch l x l ri ro pht hin sai st trng yu ca mt loi nghipv nu vic nh gi ri ro ca kim ton vin c h tr thm bng bng chngkim ton thu thp c t vic kim tra tnh hiu qu ca hot ng kim sot.Trng hp khc, kim ton vin quyt nh ch thc hin kim tra chi tit cc

nghip v, s d khon mc l ph hp, hay thc hin phng php kt hp giaquy trnh phn tch vi kim tra chi tit l ph hp hn i vi cc ri ro cnh gi.

56. Kim ton vin thc hin kim tra chi tit cc nghip v v s d sao cho ph hpnht vi cc ri ro c nh gi thu thp c y bng chng kimton thch hp c c mc m bo mong mun trong c s dn liu. Khithit k cc th nghim c bn lin quan n c s dn liu hin hu hay pht sinh,kim ton vin cn la chn t cc khon mc no trong bo co ti chnh cth thu thp c bng chng kim ton lin quan. Mt khc, khi thc hin cc thtc kim ton lin quan n c s dn liu y , kim ton vin cn la chn t

cc bng chng kim ton no ch ra rng mt khon mc s phi c trong bo coti chnh v sau kim tra xem liu khon mc ny c trnh by trong boco ti chnh hay khng. V d: Kim ton vin c th kim tra nghip v thanhton sau ngy kha s xc nh xem cc hot ng mua sm c b b st khi ghichp cc khon phi tr hay khng.

57. Khi xy dng quy trnh phn tch, kim ton vin cn xem xt n cc vn sau:a) Mc ph hp khi s dng quy trnh phn tch i vi c s dn liu;

b) Mc tin cy ca nhng d liu c s dng xc nh gi tr ghi s ctnh hoc t l bt k d liu c to ra t ni b hay thu thp c t bnngoi;

c) Liu cc c tnh c chnh xc xc nh sai st trng yu mc mbo mong mun;

d) Khon chnh lch gia gi tr ghi s v gi tr c tnh c th chp nhn c.Kim ton vin cn cn nhc khi kim tra hot ng kim sot, nu c, v nhngthng tin do n v chun b m kim ton vin s dng khi thc hin quy trnh

phn tch ca mnh. Nu hot ng kim sot ny c hiu qu th kim ton vin cth tin tng hn vo tnh trung thc ca thng tin cng nh v kt qu ca quytrnh phn tch. Mt khc, kim ton vin c th cn nhc liu thng tin c b ph

thuc vo th tc kim ton ca k ny hay k trc khng. Khi xc nh quy trnhkim ton nhng thng tin lm c s d on quy trnh phn tch, kim ton vincn xem xt quy nh ti Chun mc kim ton s 500 Bng chng kim ton.

Lch trnh thc hin cc th nghim c bn

58. Khi thc hin cc th nghim c bn giai on gia k, kim ton vin phithc hin cc th nghim c bn b sung hoc cc th nghim c bn kt hpvi cc th nghim kim sot bao qut c c giai on cn li nhm to


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ra c s hp l cho vic m rng phm vi kt lun ca kim ton vin t giaion gia k cho n giai on cui k.

59. Trong mt s trng hp, kim ton vin c th thc hin th nghim c bn vothi im gia k. iu ny lm tng ri ro xy ra cc sai st vo giai on cui k

do khng c kim ton vin pht hin. Ri ro ny cng tng nu giai on cnli cng di. Khi kim ton vin cn nhc liu c thc hin th nghim c bn giai on gia k hay khng, cn xem xt n cc yu t sau:

a) Mi trng kim sot v hot ng kim sot lin quan khc;b) Mc sn c ca thng tin cn thit cho cc th tc ca kim ton vin vo

giai on sau ;

c) Mc tiu ca th nghim c bn;d) Ri ro xy ra sai st trng yu c nh gi;e) Tnh cht ca loi nghip v hoc s d khon mc v cc c s dn liu lin

quan;

f) Kh nng ca kim ton vin khi thc hin cc th nghim c bn thch hphoc kt hp cc th nghim c bn vi cc th nghim kim sot sot xtton b giai on cn li nhm lm gim ri ro xy ra sai st vo giai oncui k cha c kim ton vin pht hin.

60. D kim ton vin khng buc phi thu thp bng chng kim ton v tnh hiuqu ca hot ng kim sot to ra c s hp l cho kim ton vin m rng

phm vi kt lun ca mnh t giai on gia k cho n giai on cui k, kim

ton vin cn cn nhc xem liu ch thc hin th nghim c bn cho giai oncn li l hay cha. Nu kim ton vin kt lun rng ch thc hin thnghim c bn l cha y th kim ton vin s thc hin cc th nghim kimsot v tnh hiu qu ca hot ng kim sot hoc th nghim c bn vo giaion cui k.

61. Trng hp pht hin ri ro c sai st trng yu l do gian ln, kim ton vin sx l cc ri ro ny bng cch thay i lch trnh ca cc th tc kim ton. V d,kim ton vin c th kt lun rng cn thc hin cc th nghim c bn ti hocgn thi im cui k bo co ch ra ri ro c sai st trng yu do gian ln theoquy nh ca Chun mc kim ton s 240 Gian ln v sai st.

62. Kim ton vin phi so snh v i chiu thng tin v s d cui k vi thng tinso snh vo thi im gia k pht hin cc khon mc bt thng, kim tra cckhon mc bt thng v thc hin quy trnh phn tch hoc cc th nghim c

bn kim tra giai on t gia k n cui k k ton. Khi ln k hoch thchin quy trnh phn tch cho giai on ny, kim ton vin cn xem xt liu cc sd cui k ca cc loi nghip v c th hoc s d cc khon mc c c ctnh mt cch hp l v gi tr, mc quan trng v kt cu ti khon hay khng.


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Kim ton vin cn xem xt liu quy trnh phn tch, vic iu chnh cc loinghip v, hoc s d cc ti khon ti thi im gia k, v vic thc hin khos k ton ca n v c ph hp khng. Ngoi ra, kim ton vin cn xem xt liuh thng thng tin lin quan n vic lp bo co ti chnh c cung cp cc thng

tin lin quan n s d cui k v cc nghip v trong giai on cn li c y kim ton vin thc hin iu tra: Cc giao dch ln bt thng hoc cc giaodch pht sinh ti hoc gn thi im cui k; Kim ton vin cng cn cn nhcnguyn nhn ca cc bin i quan trng khc hoc cc bin i d kin khngxy ra hoc thay i v kt cu cc loi giao dch hay cc s d khon mc. Ccth nghim c bn no c s dng trong giai on ny s ph thuc vo vicliu kim ton vin thc hin cc th nghim kim sot hay cha.

63. Nu pht hin ra sai st cc loi giao dch hoc cc s d khon mc trong giaion gia k, kim ton vin cn sa i li mc nh gi ri ro lin quan cngnh sa i li ni dung, lch trnh v phm vi d kin ca th nghim c bn

dng cho giai on cn li sao cho ph hp vi cc loi nghip v v cc s dkhon mc ny hoc m rng phm vi hay thc hin li cc th tc kim ton giai on cui k.

64. Vic s dng bng chng kim ton thu thp c t cc th nghim c bn cuc kim ton trc y l cha x l ri ro c sai st trng yu giai onhin ti. Trong phn ln cc trng hp, bng chng kim ton thu thp c tth nghim c bn thc hin cc cuc kim ton trc y cung cp rt t hockhng cung cp c bng chng kim ton cho giai on hin ti. s dng

bng chng kim ton thu thp c trong cc cuc kim ton trc y nh mt

bng chng kim ton quan trng th bng chng kim ton v vn lin quan v c bn khng c thay i. V d: Bng chng kim ton thu thp c t ccth nghim c bn trong cc cuc kim ton trc y c th vn cn gi tr chogiai on hin ti nh kin lin quan n vic chng khon ho cc khon mckhng c thay i trong k hin ti. Theo quy nh ca Chun mc kim ton s500 Bng chng kim ton, nu kim ton vin c k hoch s dng bng chngkim ton thu thp c t th nghim c bn trong giai on kim ton trcy, kim ton vin cn thc hin cc th tc kim ton trong sut giai on hinti xy dng c mi quan h lin tc gia cc bng chng kim ton.

Phm vi thc hin cc th nghim c bn

65. Nu ri ro xy ra sai st trng yu cng ln th phm vi ca th nghim c bnphi cng rng. Do ri ro xy ra sai st trng yu thng lin quan n h thngkim sot ni b nn phm vi th nghim c bn c th phi tng ln v kim tonvin khng hi lng vi kt qu kim tra v tnh hiu qu ca hot ng kim sot.Tuy nhin, vic m rng phm vi ca mt th nghim kim ton ch thc s thchhp nu bn thn th nghim kim ton lin quan c th n ri ro ny.


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66. Khi xy dng cc th nghim c bn, phm vi kim tra thng lin quan n kchthc mu v kch thc mu chu nh hng ca ri ro xy ra sai st trng yu.Tuy nhin, kim ton vin cn xem xt n cc vn khc nh vic s dng cc

phng php la chn mu khc c hiu qu hn khng. V d, la chn cc phn

t ln hoc bt thng t mt tng th thay v cch ly mu i din hoc phnnhm mt tng th thnh cc nhm ring bit c cng tnh cht. Chun mc kimton s 530 Ly mu kim ton v cc th tc la chn khc hng dn ly mukim ton v cc phng php la chn mu khc. Khi xy dng quy trnh phntch, kim ton vin cn cn nhc mc chnh lch c th chp nhn c so vimc chnh lch d kin xc nh xem liu c cn thit phi thc hin thnghim c bn b sung hay khng. Vic xem xt ny chu nh hng bi mc trng yu v tnh nht qun vi mc m bo mong mun. Vic xc nh mc chnh lnh ny i hi kim ton vin cn nhc kh nng l tng cc sai sttrong s d mt ti khon c th, hoc sai st trong vic ghi nhn cc giao dch hay

sai st pht sinh t vic trnh by c th vt qu mc c th chp nhn c. Khixy dng quy trnh phn tch c bn, kim ton vin cn tng mc m bomong mun nu ri ro xy ra sai st trng yu tng ln.

Mc y ca vic trnh by v cng b bo co ti chnh

67. Kim ton vin cn thc hin cc th tc kim ton nh gi xem liu victrnh by v cng b bo co ti chnh ni chung c ph hp vi chun mck ton, ch k ton hay khng. Kim ton vin cn xem xt liu cch thc

phn loi nghip v v ni dung thng tin ti chnh c trnh by trn bo co tichnh c ph hp khng. Vic trnh by bo co ti chnh ph hp vi chun mc

k ton, ch k ton cng i hi phi gii trnh hp l cc vn trng yu.Cc vn trng yu ny lin quan n hnh thc, th t sp xp v ni dung ca

bo co ti chnh cng nh cc thuyt minh bo co ti chnh km theo. V d,thut ng c s dng, s lng chi tit a ra, vic phn loi cc khon mctrong cc bo co, v c s trnh by thng tin.

Kim ton vin cn xem xt liu Ban lnh o n v c kim ton cng bcc vn lin quan n nhng tnh hung v s kin c th m kim ton vin c bit vo thi im hay cha. Khi nh gi vic trnh by bo co ti chnh,k c cc gii trnh lin quan, kim ton vin cn xem xt n ri ro xy ra sai sttrng yu trong c s dn liu theo quy nh ti Chun mc kim ton s 500Bng chng kim ton v c s dn liu lin quan n vic trnh by v cng b

bo co ti chnh.

nh gi mc y v thch hp ca bng chng kim ton thu thp c

68. Cn c vo cc th tc kim ton c thc hin v bng chng kim ton thu thp c, kim ton vin s phi nh gi xem vic nh gi cc ri ro xy rasai st trng yu trong c s dn liu c cn ph hp hay khng.


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69. Khi thc hin cc th tc kim ton theo k hoch lp, bng chng kim tonthu thp c c th lm cho kim ton vin phi thay i ni dung, lch trnh hoc

phm vi cc th tc kim ton khc. Nhng thng tin m kim ton vin thu thpc c th c s khc bit ng k so vi thng tin c s dng nh gi

ri ro. V d, mc sai st c kim ton vin pht hin khi thc hin cc thnghim c bn c th lm thay i xt on chuyn mn ca kim ton vin vnh gi ri ro, cng nh c th cho bit nhng tn ti trng yu ca h thngkim sot ni b. Ngoi ra, vic thc hin th tc phn tch giai on r sot tngth ca cuc kim ton c th ch ra ri ro c sai st trng yu cha c ghi nhntrc y. Trng hp ny, kim ton vin cn phi nh gi li cc th tc kimton c lp k hoch, da vo cn nhc ca kim ton vin v ton b haymt s loi giao dch, cc s d khon mc, hoc cc trnh by v c s dn liulin quan.

70. Khi nim v tnh hiu qu ca hot ng kim sot ghi nhn l mt s thay i cth xy ra trong hot ng kim sot ca n v. Nhng bin i ca hot ngkim sot bt buc ca n v c th do cc yu t nh thay i v nhn s chcht, bin ng ng k ca cc nghip v theo ma v v sai st do con ngigy ra. Nu pht hin ra cc thay i ny khi thc hin cc th nghim kim sotth kim ton vin cn phi thc hin kim tra chi tit tm hiu v thi gian xyra cc thay i nhn s lin quan n chc nng kim sot ni b ch cht. Kimton vin cn cn nhc xem liu cc th nghim kim sot thc hin c to rac s tin cy vo hot ng kim sot hay khng, liu c cn thit phi thchin cc th nghim kim sot b sung hay khng, liu c cn thit s dng ccth tc kim ton c bn x l cc ri ro xy ra sai st trng yu hay khng.

71. Kim ton vin khng c cho rng gian ln hoc sai st ch l c bit v do vy,kim ton vin phi cn nhc xem vic pht hin ra sai st s c nh hng nhth no n cc ri ro c sai st trng yu. Trc khi a ra kt lun v cuc kimton, kim ton vin phi nh gi xem liu ri ro kim ton c gim xungmc c th chp nhn c hay cha v liu c cn thit phi xem xt li nidung, lch trnh v phm vi ca cc th tc kim ton hay khng. Kim ton vinthng cn nhc cc yu t sau:

a) Ni dung, lch trnh v phm vi ca cc th nghim c bn;b) Bng chng kim ton v tnh hiu qu ca hot ng kim sot lin quan, k

c quy trnh nh gi ri ro ca n v.

72. Kim ton vin cn a ra kt lun liu bng chng kim ton thu thpc c y v thch hp gim mc ri ro xy ra sai st trng yutrong bo co ti chnh xung mc thp c th chp nhn c hay khng. Trc khi a ra kin kim ton, kim ton vin cn xem xt tt c bng chngkim ton lin quan, cho d cc bng chng ny c h tr hay mu thun vi c sdn liu ca bo co ti chnh.


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73. Mc y v thch hp ca bng chng kim ton nhm gip kim ton vina ra cc kt lun v cuc kim ton ty thuc vo xt on chuyn mn cakim ton vin. Xt on chuyn mn ca kim ton vin v tnh y v thchhp ca bng chng kim ton chu nh hng ca cc yu t sau:

a) Mc quan trng ca sai st tim tng trong c s dn liu v kh nng xyra nh hng trng yu, ring r hoc tng hp vi cc sai st tim tng khci vi bo co ti chnh;

b) Mc hiu qu ca vic phn hi v hot ng kim sot ca Ban lnh on v i vi cc ri ro ny;

c) Kinh nghim tch lu c t cc cuc kim ton trc y lin quan n ccsai st tim tng tng t;

d) Kt qu thc hin cc th tc kim ton, k c vic liu cc th tc kim ton c pht hin c cc trng hp gian ln hoc sai st hay khng;

e) Ngun gc v tin cy ca thng tin hin c;f) Tnh thuyt phc ca bng chng kim ton;g) Hiu bit ca kim ton vin v n v, mi trng kinh doanh ca n v, k

c h thng kim sot ni b.

74. Nu cha thu thp c cc bng chng kim ton y , thch hp lm cs dn liu trng yu ca bo co ti chnh, kim ton vin s phi c gngthu thp thm cc bng chng kim ton khc. Nu khng th thu thp ccc bng chng kim ton y , thch hp, kim ton vin s phi a ra

kin kim ton chp nhn tng phn hoc kin t chi theo quy nh tiChun mc kim ton s 700 Bo co kim ton v bo co ti chnh.

H s kim ton

75. Kim ton vin cn phi trnh by phng php tip cn tng qut trn c s nhgi ri ro c sai st trng yu trong bo co ti chnh; ni dung, lch trnh, v phmvi cc th tc kim ton s thc hin; mi lin h gia cc th tc kim ton nyvi cc ri ro trong c s dn liu, v kt qu ca cc th tc kim ton. Ngoi ra,nu kim ton vin c nh s dng bng chng kim ton v tnh hiu qu cahot ng kim sot thu thp c t cc cuc kim ton trc y, kim ton vin

cn phi trnh by y cc kt lun trn c s tin cy vo hot ng kim sot c th nghim cuc kim ton trc. Cch thc trnh by cc vn nyda vo xt on chuyn mn ca kim ton vin. Chun mc kim ton s 230H s kim ton a ra quy nh v hng dn trnh by h s kim ton linquan n kim ton bo co ti chnh.

*

* *


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CHUN MC S 505

THNG TIN XC NHN T BN NGOI


QUY NH CHUNG

01. Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hngdn th thc p dng cc nguyn tc v th tc c bn i vi vic s dng thngtin xc nhn t bn ngoi nhm thu thp bng chng kim ton ca kim ton vinv cng ty kim ton

02. Kim ton vin v cng ty kim ton cn xem xt s cn thit phi s dngthng tin xc nhn t bn ngoi thu thp y bng chng kim tonthch hp nhm h tr cho c s dn liu ca bo co ti chnh. a raquyt nh ny, kim ton vin cn phi xem xt mc trng yu, mc ri ro tim tng v ri ro kim sot, v cn nhc xem nhng bng chng cc t th tc kim ton thng tin xc nhn t bn ngoi v s thc hin

cho cc c s dn liu ca bo co ti chnh c lm gim ri ro kim tonxung mc thp c th chp nhn c hay khng.

03. Kim ton vin v cng ty kim ton phi tun th cc quy nh ca chun mcny trong qu trnh thu thp thng tin xc nhn t bn ngoi.

04. n v c kim ton (khch hng), cc n v, c nhn lin quan phi c nhnghiu bit cn thit v cc nguyn tc, th tc c bn trong chun mc ny phihp cng vic v x l cc mi quan h lin quan vi kim ton vin v cng tykim ton trong qu trnh thu thp thng tin xc nhn t bn ngoi.

05. Chun mc kim ton s 500 Bng chng kim ton quy nh r s tin cy cabng chng kim ton ph thuc vo ngun cung cp v tnh cht ca bng chngkim ton. Theo chun mc ny, nhng bng chng kim ton c ngun gc tbn ngoi ng tin cy hn bng chng kim ton c ngun gc t bn trong; bngchng kim ton di dng vn bn, hnh nh ng tin cy hn bng chng ghi lili ni. Nhng bng chng kim ton di dng vn bn c ngun gc t bnngoi ng tin cy hn v ngi bn ngoi l ngi khng lin quan trc tip tin v c kim ton. Kim ton vin cn xem xt c nn tng hp hay tch ricc bng chng kim ton t th tc kim ton xc nhn t bn ngoi v s thc


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hin c th gip gim ri ro kim ton ca c s dn liu c lin quan xung mcthp nht c th chp nhn c.

06. Vic xc nhn thng tin t bn ngoi l qu trnh thu thp v nh gi bng chngkim ton thng qua vic lin h trc tip vi bn th ba nhn c phc p

ca h v cc thng tin c th nh hng n c s dn liu c Ban Gim clp v trnh by trong bo co ti chnh ca n v c kim ton. quyt nhmc s dng thng tin xc nhn t bn ngoi, kim ton vin v cng ty kimton nn cn nhc c im ca mi trng hot ng ca n v c kim tonv kh nng thu thp c cc thng tin .

07. Xc nhn t bn ngoi thng c s dng i vi s d ti khon v cc bphn cu thnh ca n, nhng khng ch gii hn trong nhng khon mc ny. Vd, kim ton vin v cng ty kim ton c th yu cu s xc nhn t bn ngoiv cc iu khon hp ng hay giao dch ca n v c kim ton vi bn th

ba. Cc tnh hung c th thu thp thng tin xc nhn t bn ngoi, gm:

a) S d ti khon tin gi, tin vay v nhng thng tin khc t ngn hng, khobc, t chc ti chnh tng t;

b) S d cc khon phi thu;c) C phiu gi bn th ba; hng gia cng, hng gi bn, hng nh gi h;d)Nhng vn bn, giy t chng nhn v quyn s hu ti sn do lut s gi,

hoc ang gi trong kt st ca ngn hng;

e) Nhng khon u t mua t cc nh mi gii nhng cha c giao trcthi im lp bo co ti chnh;

f) Cc khon n vay;g) S d ca nhng khon n phi tr.

08. S tin cy ca bng chng kim ton thu thp c thng tin xc nhn t bnngoi ph thuc vo cc th tc m kim ton vin p dng yu cu xc nhnt bn ngoi ph thuc qu trnh thc hin xc nhn t bn ngoi; v nh gi ktqu ca th tc xc nhn t bn ngoi. Nhng nhn t nh hng n tin cyca vic xc nhn t bn ngoi bao gm: S kim sot m kim ton vin thchin i vi yu cu xc nhn v th phc p, tnh cht ca th phc p v bt

k s hn ch no trong vic phc p hoc p t ca Ban Gim c.

NI DUNG CHUN MC

Mi quan h gia th tc xc nhn t bn ngoi vi nh gi ca kim tonvin v ri ro tim tng v ri ro kim sot

09. Chun mc kim ton s 400 nh gi ri ro v kim sot ni b quy nh vri ro kim ton v mi quan h gia cc b phn cu thnh ri ro l ri ro tim


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tng, ri ro kim sot v ri ro pht hin. Chun mc ny cng quy nh qu trnhnh gi ri ro tim tng v ri ro kim sot l quyt nh ni dung, tnh cht vlch trnh ca cc th nghim c bn gim ri ro pht hin v t gim ri rokim ton xung mc c th chp nhn c.

10. Chun mc kim ton s 400 nh gi ri ro v kim sot ni b cng quy nhr ni dung v tnh cht ca bng chng kim ton thu thp c t vic thc hincc th nghim c bn ph thuc vo s nh gi ri ro tim tng v ri ro kimsot. Mc nh gi ri ro tim tng v ri ro kim sot khng th mc thp loi tr vic cn thit phi thc hin cc th nghim c bn. Nhng th nghim c

bn ny c th bao gm c th tc xc nhn t bn ngoi cho c s dn liu cabo co ti chnh.

11. Chun mc kim ton s 400 nh gi ri ro v kim sot ni b quy nh lnu nh gi ri ro tim tng v ri ro kim sot cng cao th bng chng kimton m kim ton vin v cng ty kim ton cn thu thp t thc hin cc thnghim c bn cng phi nhiu. V th, khi mc nh gi ri ro tim tng v riro kim sot tng ln th kim ton vin cn thit lp cc th nghim c bn thuthp thm bng chng kim ton thch hp v mt c s dn liu ca bo co tichnh. Trong nhng trng hp ny vic s dng th tc xc nhn t bn ngoi sc hiu qu trong vic cung cp y bng chng kim ton thch hp.

12. Ri ro tim tng v ri ro kim sot c nh gi cng thp, th s m bo mkim ton vin cn t c t cc th nghim c bn cng t a ra kin vc s dn liu ca bo co ti chnh.

13.Nhng giao dch phc tp hoc bt thng c th dn ti mc ri ro tim tngv ri ro kim sot cao hn cc giao dch thng thng. Nu n v c kimton pht sinh giao dch bt thng hoc phc tp v mc ri ro tim tng vri ro kim sot c nh gi mc cao th kim ton vin phi xem xt vic xcnhn t bn ngoi v cc ni dung lin quan n cc nghip v ny vi cc bnlin quan khc trong vic kim tra ti liu c gi ti n v.

C s dn liu cn xc nhn t bn ngoi

14. Chun mc kim ton s 500 Bng chng kim ton quy nh c s dn liu cabo co ti chnh phi c cc tiu chun: Hin hu, quyn v ngha v, pht sinh,

y , nh gi, chnh xc, trnh by v cng b. Mc d xc nhn t bn ngoic th cung cp bng chng kim ton lin quan n nhng c s dn liu ny,nhng v kh nng ca mt xc nhn t bn ngoi cung cp bng chng kim tonthch hp cho mt c s dn liu c th ca bo co ti chnh l khc nhau.

15. Xc nhn t bn ngoi v mt khon phi thu, cung cp bng chng kim tonng tin cy v s hin hu ca mt khon ti sn ti mt thi im nht nh. Xcnhn t bn ngoi cng c th cung cp bng chng v s hch ton ng k cakhon phi thu. Tuy nhin, s xc nhn ny thng thng khng cung cp tt c


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nhng bng chng kim ton cn thit lin quan ti vic xc nh gi tr, v s lkhng thc t nu ngh ngi n xc nhn thng tin chi tit lin quan ti khnng tr n ca h.

16. Trng hp hng ha gi i bn, xc nhn t bn ngoi cng cung cp nhng bngchng ng tin cy v s hin hu, quyn v ngha v ca ti sn nhng khng thcung cp bng chng y v xc nh gi tr hoc kh nng bn hng ca hng ha.

17. S thch hp ca thng tin xc nhn t bn ngoi i vi c s dn liu ca boco ti chnh cng b nh hng bi mc tiu ca kim ton vin trong qu trnhla chn cc thng tin cn xc nhn. V d: Khi kim ton tnh y ca cckhon n phi tr, kim ton vin v cng ty kim ton cn thu thp nhng bngchng cho thy khng c bt k khon n trng yu no cha c hch ton. Do, vic gi th yu cu xc nhn ti cc nh cung cp ln ca n v c kimton ngh h gi bn k v cc khon phi thu ca h trc tip cho kim tonvin, k c trng hp s k ton ca n v khng th hin s n phi tr no chonh cung cp ny ti thi im thng c hiu qu cao trong vic pht hin cckhon n phi tr khng c hch ton, hn l vic chn ra cc ti khon datrn s d ln trong s k ton chi tit ti khon phi tr gi th xc nhn.

18. Khi thu thp bng chng kim ton cho c s dn liu khng c nh gi y bng vic xc nhn th kim ton vin cn thc hin nhng th tc kim ton khc b sung cho th tc xc nhn hoc c th thay th th tc xc nhn.

Thit lp ni dung thng tin cn xc nhn t bn ngoi

19. Kim ton vin v cng ty kim ton cn thit lp nhng ni dung thng tincn xc nhn t bn ngoi ph hp vi nhng mc tiu kim ton c th. Khithit lp nhng yu cu , kim ton vin cn xem xt cc c s d liu ckim ton v nhng nhn t c th nh hng n tin cy ca s xc nhn.

Nhng nhn t nh hnh thc, yu cu xc nhn, kinh nghim ca cc cuc kimton trc hay ca cc cuc kim ton tng t, tnh cht ca nhng thng tinc xc nhn, v i tng yu cu xc nhn, u c nh hng n vic thit lpyu cu bi nhng nhn t ny c nh hng trc tip n tin cy ca bngchng thu thp c thng qua th tc xc nhn t bn ngoi.

20.

Khi thit lp cc ni dung thng tin cn xc nhn, kim ton vin v cng ty kimton cn cn nhc ti cc loi thng tin m ngi c yu cu c th sn sng xcnhn ngay, v iu ny c th nh hng n t l phc p v ni dung ca bngchng thu thp c. V d, h thng k ton ca mt s n v c yu cu xcnhn ch c th tr gip cho vic xc nhn nhng giao dch n l hn l s d tikhon tng hp. Hn na ngi c yu cu xc nhn khng phi lc no cngc th xc nhn c mt s loi thng tin, v d h khng xc nhn c s dcc khon phi thu tng hp, nhng h c th xc nhn nhng ho n ring l


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nm trong s d tng hp .

21. Thng tin xc nhn t bn ngoi thng phi c Ban Gim c n v ckim ton ng v cung cp thng tin cho kim ton vin. S phn hi c th ddng t c hn vi nhng yu cu xc nhn c s ng ca Ban Gim c

n v c kim ton. Kim ton vin v cng ty kim ton c th khng nhnc th phc p khi khng c Ban Gim c ca n v c kim ton ng .

S dng th xc nhn ng v m

22. Kim ton vin c th s dng th xc nhn ng hoc m hoc kt hp c hai.23. Th xc nhn m (dng khng nh) l ngh ngi c yu cu tr li, k nhn

trong mi trng hp hoc phc p li cho kim ton vin l ng hoc khngng vi thng tin cn xc nhn bng cch yu cu in vo thng tin. Mt s

phn hi cc yu cu xc nhn m thng cung cp bng chng kim ton ng tincy. Tuy nhin, c ri ro l ngi c ngh xc nhn c th khng kim trathng tin l chnh xc m xc nhn th kim ton vin kh c th pht hin ciu . Tuy nhin kim ton vin c th gim ri ro ny xung bng cch s dngth xc nhn m nhng yu cu in thng tin ng vo ch cn phc p hoccung cp nhng thng tin khc ch khng ghi r s liu hoc cc thng tin khccn xc nhn. Ngoi ra, s dng th xc nhn m c th t nhn c thng tin

phn hi do ngi phn hi phi thc hin mt s cng vic.

24. Th xc nhn ng (dng ph nh) ch i hi s phn hi khi khng ng vithng tin yu cu xc nhn. Khi ng vi thng tin xc nhn th khng nht thit

phi phn hi. Tuy nhin, nu khng c s phn hi t yu cu th xc nhn ngth kim ton vin s khng c bng chng r rng rng bn th ba nhn cyu cu xc nhn v xc minh rng thng tin thu thp c l ng. Do , vics dng th xc nhn ng (ph nh) thng cung cp bng chng t tin cy hn sovi vic s dng th xc nhn m (khng nh). Trng hp ny kim ton vin cn

phi xem xt thc hin cc th nghim c bn b sung cho vic s dng th xcnhn ph nh.

25. Th xc nhn ng (dng ph nh) c th c s dng gim ri ro kim tonxung mc chp nhn c khi:

a) Mc nh gi v ri ro tim tng v ri ro kim sot l thp;b) C s lng ln cc s d nh;c) Mt s lng ng k sai st khng c d kin;d) Kim ton vin khng c l do g cho rng ngi phn hi s khng quan

tm n cc yu cu ny.

26. C th kt hp c th xc nhn dng khng nh v th xc nhn dng ph nh. Vd, khi tng s d cc khon phi thu ca n v c kim ton bao gm ch yu l


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mt s lng nh cc s d ln hay mt s ln cc s d nh, Kim ton vin c thquyt nh rng s xc nhn tt c hay chn mu cc khch hng c s n ln vi thxc nhn khng nh v chn mu cc khch hng c s d n nh vi th xc nhn

ph nh.

Khi Ban Gim c n v c kim ton khng ng gi th xc nhn

27. Khi kim ton vin ngh gi th xc nhn cc s d no hoc thng tinkhc, nhng Ban Gim c n v c kim ton khng ng , kim tonvin v cng ty kim ton cn xem xt liu iu c hp l khng v thuthp bng chng chng minh s khng ng ca Ban Gim c c hp lhay khng. Nu kim ton vin ng vi quyt nh ca Ban Gim c nv c kim ton l khng cn gi th xc nhn t bn ngoi lin quan nmt vn c th no th kim ton vin v cng ty kim ton phi pdng cc th tc thay th thu thp y bng chng thch hp v vn

.28. Nu kim ton vin v cng ty kim ton khng chp nhn quyt nh ca

Ban Gim c n v c kim ton v b cn tr trong vic gi th xcnhn t bn ngoi lm pht sinh cc hn ch v phm vi kim ton, khi kim ton vin v cng ty kim ton cn xem xt nh hng ca cc hn ch n Bo co kim ton.

29. Khi xem xt l do m Ban Gim c n v c kim ton a ra, kim ton vinv cng ty kim ton cn m bo tnh thn trng ngh nghip v xem xt liu yucu ny c lin quan n tnh chnh trc ca Ban Gim c hay khng. Kim tonvin xem xt liu quyt nh ca Ban Gim c c th c sai st v gian ln haykhng. Nu kim ton vin tin tng rng c sai st v gian ln th phi thc hintheo quy nh ca Chun mc kim ton s 240 Gian ln v sai st. Kim tonvin cng c th xem xt liu cc th tc thay th c cung cp y bng chngkim ton thch hp v vn ny hay khng.

Tnh cht ca th phc p

30. S tin cy ca bng chng kim ton c xc nhn t bn ngoi b nh hng donng lc, tnh c lp, thm quyn tr li, s hiu bit v vn cn xc nhn vs khch quan ca ngi xc nhn. Vi l do ny, nu c th kim ton vin v

cng ty kim ton cn gi th yu cu xc nhn trc tip ti c nhn lin quan. Vd, khi cn xc nhn l khon n di hn ca doanh nghip hoc s c hub, kim ton vin cn gi trc tip th xc nhn n cn b ca bn cho vay,ngi c y hiu bit v s hu b ny v c thm quyn cung cp thng tinny.

31. Kim ton vin v cng ty kim ton cng cn xem xt trong trng hp cc bncn xc nhn khng cung cp cc thng tin khch quan v yu cu cn xc nhn.Thng tin v kh nng, kin thc, thin ch ca cc bn cn xc nhn cng l s


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quan tm ca kim ton vin. Kim ton vin phi xem xt nh hng ca nhngthng tin trong vic thit lp yu cu xc nhn cng nh nh gi cc kt qukhc, bao gm c vic xem xt thm cc th tc cn thit khc. Kim ton vin cnxem xt s chnh xc v y ca mt s th xc nhn gi ti bn th ba, m

kim ton vin tin rng s c cung cp cc bng chng kim ton thch hp. Vd kim ton vin c th pht hin thy mt s giao dch cui nm ti chnh lkhng bnh thng lm nh hng trng yu ti bo co ti chnh hay cc giaodch vi mt bn th ba c quan h kinh t ph thuc vo n v. Trng hp ,kim ton vin v cng ty kim ton cn xem xt liu bn th ba c a ra ccthng tin sai lch khng.

Qu trnh xc nhn t bn ngoi

32. Khi thc hin cc th tc xc nhn t bn ngoi, kim ton vin v cng tykim ton phi kim sot th tc la chn i tng gi yu cu xc nhn v

hnh thc th phn hi t bn ngoi. Cng vic kim sot c duy tr gianhng ngi ny v kim ton vin nhm gim thiu kh nng cc kt qu xcnhn l khng khch quan do cc yu cu xc nhn v thng tin phn hi b ngnchn hoc b thay i. Ngoi ra, kim ton vin cng cn phi m bo rng gicc ni dung ngh xc nhn n ng a ch v cc phn hi s c gi trctip ti kim ton vin. Kim ton vin cng phi xem xt ti vic cc thng tin

phn hi c c gi cho nhng ngi lin quan hay khng.

Khng c s phn hi v cc yu cu xc nhn

33. Kim ton vin v cng ty kim ton phi thc hin cc th tc kim tonkhc thay th khi khng nhn c th xc nhn t bn ngoi. Cc th tckim ton b sung phi cung cp y bng chng kim ton thch hpv cc c s dn liu ca bo co ti chnh m yu cu xc nhn nh a ra .

34. Trng hp khng nhn c thng tin phn hi, kim ton vin v cng ty kim tonthng phi tip xc vi bn nhn yu cu xc nhn ly thng tin phn hi. Nuvn khng ly c, kim ton vin v cng ty kim ton s s dng cc th tc kimton khc thay th. Bn cht ca cc th tc ny c th thay i ty thuc vo ti khonv c s dn liu lin quan. i vi cc khon n phi thu, th tc thay th c th baogm vic kim tra th tc thu tin sau t cc khon n phi thu ny; kim tra ccvn n ng bin, hoc cc ti liu khc ca khch hng cung cp bng chng

cho s hin hu, kim tra vic kha s bn hng nhm cung cp bng chng cho tnhy . i vi cc khon n phi tr,th tc thay th bao gm c vic kim tra thtc thanh ton tin sau cho cc khon n phi tr ny, hoc cng vn, th t t cc

bn th ba c th cung cp bng chng xc nhn tnh hin hu, ng thi kim tra ccgiy t khc nh cc phiu nhn hng, nhm cung cp bng chng cho tnh y .

tin cy ca cc thng tin phn hi nhn c

35. Kim ton vin v cng ty kim ton phi xem xt nhng thng tin xc nhn t


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kim ton vin v cng ty kim ton phi tun theo Chun mc kim ton s 530Ly mu kim ton v cc th tc la chn khc.

Xc nhn t bn ngoi trc khi nm ti chnh kt thc

39. Khi kim ton vin s dng th xc nhn trc ngy kt thc nin lm bngchng cho mt c s dn liu ca bo co ti chnh, kim ton vin cn phi thuthp c y bng chng kim ton thch hp chng t cc giao dch clin quan n c s dn liu pht sinh trong khong thi gian gia ngy xcnhn v ngy kt thc nin khng b sai st trng yu. Trn thc t, khi mc ri ro tim tng v ri ro kim sot c nh gi mc thp v trung bnh,kim ton vin thng c th quyt nh gi th xc nhn s d ti mt ngy khcvi ngy kt thc k k ton nm. V d, khi cuc kim ton c yu cu phihon thnh trong mt khong thi gian ngn sau khi kt thc k k ton nm. Cngnh cc cng vic kim ton khc c thc hin trc khi nm ti chnh kt thc,

kim ton vin s phi xem xt n vic thu thp y bng chng kim tonthch hp lin quan n qung thi gian cn li ca nm ti chnh.

*

* *


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CHUN MC S 545

KIM TON VIC XC NH V TRNH BY GI TR HP L


QUY NH CHUNG

01. Mc ch ca chun mc ny l quy nh cc nguyn tc, th tc c bn v hngdn th thc p dng cc nguyn tc v th tc c bn trong vic kim ton vicxc nh v trnh by gi tr hp l trn bo co ti chnh. Chun mc ny hngdn kim ton vin v cng ty kim ton xem xt vic xc nh, trnh by vthuyt minh ti sn, n phi tr trng yu v mt s khon mc nht nh ca vnch s hu c trnh by hoc th hin theo gi tr hp l trn bo co ti chnh.Vic xc nh gi tr hp l ca ti sn, n phi tr v vn ch s hu c th phtsinh t nhng ghi nhn ban u hoc nhng thay i gi tr sau . Nhng thay itrong vic xc nh gi tr hp l pht sinh qua thi gian c th c x l theo cccch khc nhau theo quy nh ca chun mc k ton v ch k ton.

02. Kim ton vin v cng ty kim ton phi thu thp y bng chng kimton thch hp v vic n v c kim ton xc nh v trnh by gi trhp l theo quy nh ca chun mc k ton v ch k ton .

03. Chun mc ny p dng cho kim ton bo co ti chnh v cng c vn dngcho kim ton thng tin ti chnh khc v cc dch v lin quan ca cng ty kimton.

Kim ton vin v cng ty kim ton phi tun th nhng quy nh ca chun mcny trong qu trnh thc hin kim ton bo co ti chnh v cung cp dch v linquan.

n v c kim ton v cc bn s dng kt qu kim ton phi c nhng hiubit cn thit v cc nguyn tc v th tc quy nh trong chun mc ny thchin trch nhim ca mnh v phi hp cng vic vi kim ton vin v cng tykim ton nhm gii quyt cc mi quan h trong qu trnh kim ton.

04. Ban Gim c n v c kim ton chu trch nhim v vic xc nh v trnh bygi tr hp l trn bo co ti chnh. thc hin mt phn trch nhim ny, BanGim c n v c kim ton cn thit lp mt quy trnh k ton v lp bo coti chnh cho vic xc nh v trnh by gi tr hp l; la chn phng php nh


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gi thch hp; xc nh v thu thp y chng t lm c s cho nhng gi nhquan trng; tin hnh nh gi v m bo rng vic xc nh v trnh by gi tr hpl l ph hp vi chun mc k ton, ch k ton m n v c kim ton pdng.

05. Xc nh gi tr hp l cng nh nhiu phng php nh gi phi da trn ccc tnh nn khng tht chnh xc, c bit l khi xc nh gi tr hp l khnglin quan n lung tin theo hp ng hoc khng c thng tin ca th trng chovic c tnh. Vic c tnh gi tr hp l ny thng bao gm s khng chc chnc v gi tr ln thi im ca lung tin trong tng lai. Vic xc nh gi tr hpl cng c th da trn cc gi nh v nhng iu kin, giao dch hoc s kintrong tng lai m kt qu ca chng l khng chc chn v c th s thay i theothi gian. Kim ton vin phi xem xt nhng gi nh ny da trn nhng thngtin c cung cp ti thi im kim ton. Tuy nhin, kim ton vin khng chutrch nhim d on cc iu kin, giao dch v s kin trong tng lai nu thng

tin v chng c bit ti thi im kim ton c th c nh hng quan trng nhnh ng hoc nhng gi nh ca Ban Gim c n v c kim ton c sdng xc nh v trnh by gi tr hp l. Nhng gi nh c s dng xcnh gi tr hp l v bn cht tng t vi nhng gi nh khi xc nh cc ctnh k ton khc. Chun mc kim ton s 540 Kim ton cc c tnh k tona ra nhng hng dn cho kim ton vin khi kim ton cc c tnh k ton.Chun mc kim ton s 545 Kim ton vic xc nh v trnh by gi tr hp lcng a ra nhng quy nh tng t nh Chun mc kim ton 540 ng thi bsung thm nhng ni dung c th khc v vic xc nh v trnh by gi tr hp l

ph hp vi quy nh ca chun mc k ton v ch k ton ang p dng.

06. Chun mc k ton v cc ch k ton khc nhau yu cu hoc cho php sdng a dng cc phng php xc nh v trnh by gi tr hp l trn bo co tichnh. Chun mc k ton v cc ch k ton khc nhau cng hng dn c sxc nh gi tr hp l ca ti sn, n phi tr hoc cch trnh by cng mc khc nhau. Mt s chun mc k ton hng dn chi tit, mt s chun mc kton hng dn chung v mt s chun mc k ton li khng c hng dn. Hnna, mi lnh vc cng c nhng c th ring trong vic xc nh v trnh by gitr hp l. Chun mc ny hng dn cho kim ton vin xc nh v trnh by gitr hp l m khng cp n vic xc nh v trnh by gi tr hp l cc loi ti

sn, n phi tr ca cc lnh vc c th.07. Theo Chun mc k ton chung th vic xc nh gi tr hp l da trn gi nh

doanh nghip ang hot ng lin tc v s tip tc hot ng kinh doanh bnhthng trong tng lai gn, ngha l doanh nghip khng c nh cng nhkhng buc phi ngng hot ng hoc thu hp ng k quy m hot ng hocthc hin nhng giao dch c iu khon bt li. Do , trong trng hp ny, gitr hp l khng phi l gi tr m n v c kim ton c th thu hi hoc tr ntrong mt giao dch bt buc, hoc trong trng hp bt buc gii th hoc thanh


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l n v c kim ton. Tuy nhin, n v c kim ton c th cn xem xtn tnh hnh hot ng kinh doanh hin thi ca mnh khi xc nh gi tr hp lca ti sn hoc n phi tr nu chun mc, ch k ton quy nh hoc cho phpv chun mc k ton c th c hoc khng quy nh cch xc nh. V d, k

hoch ca Ban Gim c l thanh l mt ti sn c khu hao theo phng phps d gim dn l ph hp vi mc ch kinh doanh c th c th nh hng tivic xc nh gi tr hp l ca ti sn.

08. Vic xc nh gi tr hp l c th tng i n gin i vi mt s ti sn hocn phi tr; V d, ti sn c mua hoc bn trn th trng hot ng c sn ccthng tin tin cy v gi c ca nhng trao i thc s pht sinh. Vic xc nh gitr hp l ca ti sn hoc n phi tr khc c th tr nn phc tp hn. Mt ti snkhng c th trng hot ng hoc c nhng tnh cht c th th cn c BanGim c c tnh gi tr hp l. V d, mt bt ng sn u t hoc mt cng cti chnh phi sinh, vic c tnh gi tr hp l c th t c thng qua vic s

dng phng php nh gi. V d, nh gi mt doanh nghip theo phng phpdng tin chit khu, hoc thng qua s tr gip ca chuyn gia nh gi c lp.

09. Trng hp do mc khng chc chn ca mt yu t no hoc do thiu ccd liu khch quan dn n khng th lp c cc c tnh k ton mt cch hpl th kim ton vin cn xem xt liu c cn sa i kin kim ton theo quynh ti Chun mc kim ton s 700 Bo co kim ton v bo co ti chnh.

NI DUNG CHUN MC

Tm hiu quy trnh xc nh v trnh by gi tr hp l, cc hot ng kim

sot lin quan v quy trnh nh gi ri ro ca n v c kim ton10. Kim ton vin v cng ty kim ton cn c s hiu bit v quy trnh xc nh

v trnh by gi tr hp l, cc hot ng kim sot lin quan ca n v ckim ton xc nh v nh gi ri ro sai st trng yu tng c s dnliu nhm thit k v thc hin thm cc th tc kim ton khc.

11. Ban Gim c n v c kim ton chu trch nhim thit lp phng php xcnh v trnh by gi tr hp l trong quy trnh k ton v lp bo co ti chnh.Trong mt s trng hp, phng php xc nh v trnh by gi tr hp l l ngin v tin cy. V d, Ban Gim c n v c kim ton c th da trn cc

bng nim yt gi cng khai xc nh gi tr hp l cho nhng chng khonang lu hnh trn th trng m n v ang nm gi. Tuy nhin, mt s phng

php xc nh gi tr hp l khc phc tp hn v lin quan ti nhng s kin hockt qu khng chc chn trong tng lai. Do , nhng gi thit lin quan ti vicxc nh gi tr hp l c s dng nh mt phn ca qu trnh xc nh gi trhp l. S hiu bit ca kim ton vin v quy trnh xc nh gi tr hp l baogm c tnh phc tp ca n s gip kim ton vin trong vic xc nh v nh


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gi ri ro sai st trng yu, t xc nh ni dung, lch trnh v phm vi ca ccth tc kim ton.

12. Khi thu thp nhng hiu bit v quy trnh n v c kim ton a ra quyt nh vcch xc nh v trnh by gi tr hp l, kim ton vin cn xem xt nhng vn sau

y:a) Cc hot ng kim sot ph hp c s dng xc nh gi tr hp l; V

d th tc kim sot cc d liu v s phn nh trch nhim gia ngi thchin nghip v lin quan v ngi chu trch nhim thc hin vic nh gi;

b) S thnh tho v kinh nghim ca nhng c nhn thc hin vic xc nh gitr hp l;

c) Vai tr ca cng ngh thng tin trong qu trnh xc nh gi tr hp l;d) Loi ti khon v cc giao dch yu cu phi xc nh v trnh by gi tr hp

l (V d, vic nh gi ph thuc vo cc giao dch thng thng, cc giao

dch nh k hay t nhng giao dch bt thng);e) Mc s dng cc dch v do t chc bn ngoi cung cp trong vic xc nh

gi tr hp l hoc d liu c s dng trong vic xc nh gi tr hp l. Khin v c kim ton s dng dch v bn ngoi tr gip, kim ton vin

phi thc hin cc th tc ph hp vi yu cu ca Chun mc kim ton s402 Cc yu t cn xem xt khi kim ton n v c s dng dch v bnngoi;

f) Mc n v c kim ton s dng kin ca chuyn gia trong vic xcnh v trnh by gi tr hp l theo quy nh ti on 29-32;

g)Nhng gi nh quan trng m Ban Gim c n v c kim ton s dngtrong vic xc nh gi tr hp l;

h) H s, ti liu lin quan ti nhng gi nh ny;i) Nhng phng php c s dng xy dng v p dng cc gi nh ny

cng nh cc hot ng kim sot khi c s thay i cc gi nh ny;

j) Tnh hiu qu trong hot ng kim sot nhng thay i v qu trnh m boan ton cho phng php nh gi, h thng thng tin lin quan bao gm cqu trnh ph chun;

k) Kim sot tnh nht qun, kp thi v tin cy ca d liu c s dng trongqu trnh xc nh gi tr hp l.

13. Chun mc kim ton s 400 nh gi ri ro v kim sot ni b yu cu kimton vin phi c hiu bit v h thng k ton v h thng kim sot ni bca n v c kim ton xy dng k hoch kim ton. Trong tng trnghp c th theo quy nh ca chun mc ny, kim ton vin v cng ty kim toncn tm hiu vic xc nh v trnh by gi tr hp l khi xy dng ni dung, lchtrnh v phm vi ca th tc kim ton khc.


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14. Sau khi c hiu bit v quy trnh xc nh v trnh by gi tr hp l can v c kim ton, kim ton vin v cng ty kim ton cn xc nh vnh gi ri ro sai st trng yu trong c s dn liu lin quan ti vic xcnh v trnh by gi tr hp l trn bo co ti chnh nhm a ra ni dung,

lch trnh v phm vi ca cc th tc kim ton khc.15. Vic xc nh gi tr hp l thng hay c sai st nn c xem l c ri ro tim

tng. Do , ni dung, lch trnh v phm vi ca cc th tc kim ton ph thucvo mc mc sai st ca vic xc nh gi tr hp l v ph thuc vo mc n gin hay phc tp ca quy trnh xc nh gi tr hp l. Khi xc nh rng riro c sai st trng yu lin quan n vic xc nh v trnh by gi tr hp l, kimton vin cn thc hin theo cc quy nh ca Chun mc kim ton s 400.

16. Chun mc kim ton s 400 nh gi ri ro v kim sot ni b a ra nhnghn ch tim tng ca h thng kim sot ni b. Do vic xc nh gi tr hp lthng bao gm nhng nh gi ch quan ca Ban Gim c n v c kimton nn n c th nh hng ti ni dung ca cc th tc kim sot c thchin. Ri ro c sai st khi xc nh gi tr hp l c th tng ln khi cc quy nhca chun mc, ch k ton lin quan n vic xc nh gi tr hp l tr nn

phc tp hn. Kim ton vin cn xem xt nhng hn ch tim tng ca cc hotng kim sot trong nhng trng hp ny khi nh gi ri ro kim sot.

nh gi tnh thch hp ca vic xc nh v trnh by gi tr hp l

17. Kim ton vin v cng ty kim ton cn nh gi liu vic xc nh v trnh bygi tr hp l trn bo co ti chnh c ph hp vi cc quy nh ca chun mc,

ch k ton m n v c kim ton phi p dng hay khng.18. S hiu bit ca kim ton vin v yu cu ca chun mc, ch k ton v kin

thc v ngnh ngh kinh doanh, cng vi kt qu ca cc th tc kim ton khcc s dng nh gi liu chnh sch k ton cho ti sn hoc n phi tr cnxc nh gi tr hp l c ph hp khng, v vic trnh by phng php xc nhgi tr hp l v cc im khng chc chn c ph hp vi quy nh ca chunmc, ch k ton hay khng.

19. Vic nh gi tnh thch hp ca vic xc nh gi tr hp l ca n v c kimton theo chun mc k ton, ch k ton v nh gi bng chng kim ton

ph thuc vo s hiu bit ca kim ton vin v bn cht kinh doanh ca n vc kim ton. iu ny cng ph hp khi ti sn, n phi tr hoc phng phpnh gi c phc tp cao. V d, cc cng c ti chnh phi sinh c th rt phctp, do vy vic din gii v cch thc xc nh gi tr hp l khc nhau s dn nnhng kt lun khc nhau. Vic xc nh gi tr hp l ca mt s khon mc, vd: chi ph nghin cu v trin khai d dang hoc ti sn c nh v hnh cmua trong qu trnh hp nht kinh doanh, c th cn s xem xt c bit do b nhhng bi bn cht v hot ng ca n v nu s xem xt ny l ph hp vichun mc k ton p dng cho n v c kim ton. Kin thc ca kim ton


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vin v hot ng kinh doanh v kt qu ca cc th tc kim ton khc c thgip xc nh cc ti sn m Ban Gim c n v c kim ton cn ghi nhn sgim gi thng qua vic xc nh gi tr hp l theo quy nh ca chun mc, ch k ton.

20. Trng hp phng php xc nh gi tr hp l c quy nh r trong chunmc v ch k ton (v d: theo quy nh th gi tr hp l ca chng khonang c giao dch trn th trng hot ng s c xc nh bng gi nim ytthay v s dng phng php nh gi) th kim ton vin cn xem xt vic xcnh gi tr hp l c c thc hin theo ng quy nh khng.

21. Mt s chun mc k ton quy nh vic xc nh c mt cch tin cy gi trhp l ca ti sn v n phi tr l mt iu kin bt buc khi a ra yu cu hoccho php vic xc nh v trnh by gi tr hp l. Trong mt s trng hp, vicxc nh gi tr hp l mt cch ng tin cy l khng th c do ti sn hoc n

phi tr khng c gi nim yt trn th trng hot ng hoc cc phng php

c tnh gi tr hp l khc khng ph hp hoc khng kh thi. Khi Ban Gim cn v c kim ton cho rng gi tr hp l khng th xc nh mt cch ngtin cy, kim ton vin phi thu thp y bng chng kim ton thch hp chng minh cho quyt nh ny v xem xt khon mc c c hch ton ph hpvi chun mc, ch k ton hay khng.

22. Kim ton vin cn thu thp bng chng v d nh ca Ban Gim c n vc kim ton nhm thc hin mt hnh ng c th, v xem xt kh nngtin hnh vic ny trong trng hp lin quan n vic xc nh v trnh bygi tr hp l theo quy nh ca chun mc k ton v ch k ton.

23. Theo quy nh ca mt s chun mc, ch k ton, d nh ca Ban Gim cn v c kim ton v mt ti sn hay n phi tr l tiu chun xc nh,trnh by v thuyt minh cng nh hch ton s thay i ca gi tr hp l trn

bo co ti chnh. Theo cc chun mc k ton , d nh ca Ban Gim c lquan trng trong vic xc nh tnh hp l ca vic n v s dng gi tr hp l.Ban Gim c cn ghi li k hoch v d nh ca mnh v nhng ti sn hoc n

phi tr c th theo quy nh ca chun mc, ch k ton. Phm vi thu thpbng chng v d nh ca Ban Gim c tu thuc vo xt on ngh nghip cakim ton vin. Kim ton vin thng phng vn Ban Gim c v thu thp thm

bng chng ph tr cho gii trnh ca Ban Gim c bng cch:

a) Xem xt vic thc hin d nh i vi ti sn hoc n phi tr ca Ban Gimc trong qu kh;

b) Kim tra li cc k hoch v ti liu (nu c) nh k hoch ngn sch, binbn cc cuc hp...;

c) Xem xt cc l do la chn mt hnh ng c th ca Ban Gim c;d) Xem xt kh nng thc hin mt hnh ng c th trong nhng iu kin kinh

t nht nh ca Ban Gim c, bao gm c nhng nh hng ca cc cam


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kt theo hp ng. Kim ton vin cng xem xt kh nng ca Ban Gim ctrong vic tip tc thc hin hnh ng c th m c th nh hng n sdng hoc khng s dng vic xc nh gi tr hp l theo quy nh ca chunmc k ton, ch k ton.

24. Khi chun mc, ch k ton cho php p dng cc phng php xc nhgi tr hp l khc nhau hoc khi khng quy nh c th phng php xcnh gi tr hp l, kim ton vin v cng ty kim ton cn nh gi liuphng php xc nh gi tr hp l m Ban Gim c n v c kim tonla chn c ph hp trong tng iu kin c th theo quy nh ca chunmc, ch k ton.

25. Kim ton vin cn s dng xt on chuyn mn nh gi xem phng phpxc nh gi tr hp l c ph hp trong tng iu kin c th hay khng. Khi BanGim c n v c kim ton la chn mt phng php nh gi c th tnhng phng php khc nhau ph hp vi quy nh ca chun mc, ch

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